Agenda packet — Mayor and City Council, May 20, 2026 (part 3 of 5)

Packet Page. 479
Assessment Roll
CC030-SP045 - MAD 989
Fiscal Year 2026-27
APN Levy APN Levy APN Levy APN Levy
0142711130000 $56.30 0142711250000 $56.30 0142711370000 $56.30 0142711490000 $56.30 0142711140000 $56.30 0142711260000 $56.30 0142711380000 $56.30 0142711500000 $56.30 0142711150000 $56.30 0142711270000 $56.30 0142711390000 $56.30 0142711510000 $56.30 0142711160000 $56.30 0142711280000 $56.30 0142711400000 $56.30 0142711520000 $56.30 0142711170000 $56.30 0142711290000 $56.30 0142711410000 $56.30 0142711530000 $56.30 0142711180000 $56.30 0142711300000 $56.30 0142711420000 $56.30 0142711540000 $56.30 0142711190000 $56.30 0142711310000 $56.30 0142711430000 $56.30 0142711550000 $56.30 0142711200000 $56.30 0142711320000 $56.30 0142711440000 $56.30 0142711560000 $56.30 0142711210000 $56.30 0142711330000 $56.30 0142711450000 $56.30 0142711570000 $56.30 0142711220000 $56.30 0142711340000 $56.30 0142711460000 $56.30 0142711580000 $56.30 0142711230000 $56.30 0142711350000 $56.30 0142711470000 $56.30 0142711590000 $56.30 0142711240000 $56.30 0142711360000 $56.30 0142711480000 $56.30 0142711600000 $56.30 Totals Parcels 208 Levy $11,710.40

Page 2 of 2 ends

Packet Page. 480
Assessment Roll
CC030-SP047 - MAD 991
Fiscal Year 2026-27
APN Levy APN Levy APN Levy APN Levy
0261471010000 $192.76 0261471360000 $192.76 0261491260000 $192.76 0261511160000 $192.76 0261471020000 $192.76 0261471370000 $192.76 0261491270000 $192.76 0261511170000 $192.76 0261471030000 $192.76 0261471380000 $192.76 0261491280000 $192.76 0261511180000 $192.76 0261471040000 $192.76 0261471390000 $192.76 0261491290000 $192.76 0261511190000 $192.76 0261471050000 $192.76 0261471400000 $192.76 0261491300000 $192.76 0261511200000 $192.76 0261471060000 $192.76 0261471410000 $192.76 0261491310000 $192.76 0261511210000 $192.76 0261471070000 $192.76 0261471420000 $192.76 0261491320000 $192.76 0261511220000 $192.76 0261471080000 $192.76 0261471430000 $192.76 0261491330000 $192.76 0261511230000 $192.76 0261471090000 $192.76 0261471440000 $192.76 0261491340000 $192.76 0261511240000 $192.76 0261471100000 $192.76 0261471450000 $192.76 0261491350000 $192.76 0261511250000 $192.76 0261471110000 $192.76 0261491010000 $192.76 0261491360000 $192.76 0261511260000 $192.76 0261471120000 $192.76 0261491020000 $192.76 0261491370000 $192.76 0261511270000 $192.76 0261471130000 $192.76 0261491030000 $192.76 0261491380000 $192.76 0261511280000 $192.76 0261471140000 $192.76 0261491040000 $192.76 0261491390000 $192.76 0261511290000 $192.76 0261471150000 $192.76 0261491050000 $192.76 0261491400000 $192.76 0261511300000 $192.76 0261471160000 $192.76 0261491060000 $192.76 0261491410000 $192.76 0261511310000 $192.76 0261471170000 $192.76 0261491070000 $192.76 0261491420000 $192.76 0261511320000 $192.76 0261471180000 $192.76 0261491080000 $192.76 0261491430000 $192.76 0261511330000 $192.76 0261471190000 $192.76 0261491090000 $192.76 0261491440000 $192.76 0261511340000 $192.76 0261471200000 $192.76 0261491100000 $192.76 0261491450000 $192.76 0261511350000 $192.76 0261471210000 $192.76 0261491110000 $192.76 0261511010000 $192.76 0261511360000 $192.76 0261471220000 $192.76 0261491120000 $192.76 0261511020000 $192.76 0261511370000 $192.76 0261471230000 $192.76 0261491130000 $192.76 0261511030000 $192.76 0261511380000 $192.76 0261471240000 $192.76 0261491140000 $192.76 0261511040000 $192.76 0261511390000 $192.76 0261471250000 $192.76 0261491150000 $192.76 0261511050000 $192.76 0261511400000 $192.76 0261471260000 $192.76 0261491160000 $192.76 0261511060000 $192.76 0261511410000 $192.76 0261471270000 $192.76 0261491170000 $192.76 0261511070000 $192.76 0261511420000 $192.76 0261471280000 $192.76 0261491180000 $192.76 0261511080000 $192.76 0261511430000 $192.76 0261471290000 $192.76 0261491190000 $192.76 0261511090000 $192.76 0261511440000 $192.76 0261471300000 $192.76 0261491200000 $192.76 0261511100000 $192.76 0261511450000 $192.76 0261471310000 $192.76 0261491210000 $192.76 0261511110000 $192.76 0261511460000 $192.76 0261471320000 $192.76 0261491220000 $192.76 0261511120000 $192.76 0261511470000 $192.76 0261471330000 $192.76 0261491230000 $192.76 0261511130000 $192.76 0261511480000 $192.76 0261471340000 $192.76 0261491240000 $192.76 0261511140000 $192.76 0261471350000 $192.76 0261491250000 $192.76 0261511150000 $192.76 Totals Parcels 138 Levy $26,600.88

Page 1 of 1 ends

Packet Page. 481
Assessment Roll
CC030-SP072 - MAD 993
Fiscal Year 2026-27
APN Levy APN Levy APN Levy APN Levy
0262251010000 $100.06 0262251420000 $100.06 0262261200000 $100.06 0262261600000 $100.06 0262251020000 $100.06 0262251430000 $100.06 0262261210000 $100.06 0262261610000 $100.06 0262251030000 $100.06 0262251440000 $100.06 0262261220000 $100.06 0262261620000 $100.06 0262251040000 $100.06 0262251450000 $100.06 0262261230000 $100.06 0262261630000 $100.06 0262251050000 $100.06 0262251460000 $100.06 0262261240000 $100.06 0262261640000 $100.06 0262251060000 $100.06 0262251470000 $100.06 0262261250000 $100.06 0262271010000 $100.06 0262251070000 $100.06 0262251480000 $100.06 0262261260000 $100.06 0262271020000 $100.06 0262251080000 $100.06 0262251490000 $100.06 0262261270000 $100.06 0262271030000 $100.06 0262251090000 $100.06 0262251500000 $100.06 0262261280000 $100.06 0262271040000 $100.06 0262251100000 $100.06 0262251510000 $100.06 0262261290000 $100.06 0262271050000 $100.06 0262251110000 $100.06 0262251520000 $100.06 0262261300000 $100.06 0262271060000 $100.06 0262251120000 $100.06 0262251530000 $100.06 0262261310000 $100.06 0262271070000 $100.06 0262251130000 $100.06 0262251540000 $100.06 0262261320000 $100.06 0262271080000 $100.06 0262251140000 $100.06 0262251550000 $100.06 0262261330000 $100.06 0262271090000 $100.06 0262251150000 $100.06 0262251560000 $100.06 0262261340000 $100.06 0262271100000 $100.06 0262251160000 $100.06 0262251570000 $100.06 0262261350000 $100.06 0262271110000 $100.06 0262251170000 $100.06 0262251580000 $100.06 0262261360000 $100.06 0262271120000 $100.06 0262251180000 $100.06 0262251590000 $100.06 0262261370000 $100.06 0262271130000 $100.06 0262251190000 $100.06 0262251600000 $100.06 0262261380000 $100.06 0262271140000 $100.06 0262251200000 $100.06 0262251610000 $100.06 0262261390000 $100.06 0262271150000 $100.06 0262251210000 $100.06 0262251620000 $100.06 0262261400000 $100.06 0262271160000 $100.06 0262251220000 $100.06 0262261010000 $100.06 0262261410000 $100.06 0262271170000 $100.06 0262251230000 $100.06 0262261020000 $100.06 0262261420000 $100.06 0262271180000 $100.06 0262251240000 $100.06 0262261030000 $100.06 0262261430000 $100.06 0262271190000 $100.06 0262251250000 $100.06 0262261040000 $100.06 0262261440000 $100.06 0262271200000 $100.06 0262251260000 $100.06 0262261050000 $100.06 0262261450000 $100.06 0262271210000 $100.06 0262251270000 $100.06 0262261060000 $100.06 0262261460000 $100.06 0262271220000 $100.06 0262251280000 $100.06 0262261070000 $100.06 0262261470000 $100.06 0262271230000 $100.06 0262251300000 $100.06 0262261080000 $100.06 0262261480000 $100.06 0262271240000 $100.06 0262251310000 $100.06 0262261090000 $100.06 0262261490000 $100.06 0262271250000 $100.06 0262251320000 $100.06 0262261100000 $100.06 0262261500000 $100.06 0262271260000 $100.06 0262251330000 $100.06 0262261110000 $100.06 0262261510000 $100.06 0262271270000 $100.06 0262251340000 $100.06 0262261120000 $100.06 0262261520000 $100.06 0262271280000 $100.06 0262251350000 $100.06 0262261130000 $100.06 0262261530000 $100.06 0262271290000 $100.06 0262251360000 $100.06 0262261140000 $100.06 0262261540000 $100.06 0262271300000 $100.06 0262251370000 $100.06 0262261150000 $100.06 0262261550000 $100.06 0262271310000 $100.06 0262251380000 $100.06 0262261160000 $100.06 0262261560000 $100.06 0262271320000 $100.06 0262251390000 $100.06 0262261170000 $100.06 0262261570000 $100.06 0262271330000 $100.06 0262251400000 $100.06 0262261180000 $100.06 0262261580000 $100.06 0262271340000 $100.06 0262251410000 $100.06 0262261190000 $100.06 0262261590000 $100.06 0262271350000 $100.06

Page 1 of 2 ends

Packet Page. 482
Assessment Roll
CC030-SP072 - MAD 993
Fiscal Year 2026-27
APN Levy APN Levy APN Levy APN Levy
0262271360000 $100.06 0262281010000 $100.06 0262281310000 $100.06 0262281610000 $100.06 0262271370000 $100.06 0262281020000 $100.06 0262281320000 $100.06 0262281620000 $100.06 0262271380000 $100.06 0262281030000 $100.06 0262281330000 $100.06 0262281630000 $100.06 0262271390000 $100.06 0262281040000 $100.06 0262281340000 $100.06 0262281640000 $100.06 0262271400000 $100.06 0262281050000 $100.06 0262281350000 $100.06 0262281650000 $100.06 0262271410000 $100.06 0262281060000 $100.06 0262281360000 $100.06 0262281660000 $100.06 0262271420000 $100.06 0262281070000 $100.06 0262281370000 $100.06 0262281670000 $100.06 0262271430000 $100.06 0262281080000 $100.06 0262281380000 $100.06 0262281680000 $100.06 0262271440000 $100.06 0262281090000 $100.06 0262281390000 $100.06 0262281690000 $100.06 0262271450000 $100.06 0262281100000 $100.06 0262281400000 $100.06 0262281700000 $100.06 0262271460000 $100.06 0262281110000 $100.06 0262281410000 $100.06 0262281710000 $100.06 0262271470000 $100.06 0262281120000 $100.06 0262281420000 $100.06 0262281720000 $100.06 0262271480000 $100.06 0262281130000 $100.06 0262281430000 $100.06 0262281730000 $100.06 0262271490000 $100.06 0262281140000 $100.06 0262281440000 $100.06 0262281740000 $100.06 0262271500000 $100.06 0262281150000 $100.06 0262281450000 $100.06 0262281750000 $100.06 0262271510000 $100.06 0262281160000 $100.06 0262281460000 $100.06 0262281760000 $100.06 0262271520000 $100.06 0262281170000 $100.06 0262281470000 $100.06 0262281770000 $100.06 0262271530000 $100.06 0262281180000 $100.06 0262281480000 $100.06 0262281780000 $100.06 0262271540000 $100.06 0262281190000 $100.06 0262281490000 $100.06 0262281790000 $100.06 0262271550000 $100.06 0262281200000 $100.06 0262281500000 $100.06 0262281800000 $100.06 0262271560000 $100.06 0262281210000 $100.06 0262281510000 $100.06 0262281810000 $100.06 0262271570000 $100.06 0262281220000 $100.06 0262281520000 $100.06 0262281820000 $100.06 0262271580000 $100.06 0262281230000 $100.06 0262281530000 $100.06 0262281830000 $100.06 0262271590000 $100.06 0262281240000 $100.06 0262281540000 $100.06 0262281840000 $100.06 0262271600000 $100.06 0262281250000 $100.06 0262281550000 $100.06 0262281850000 $100.06 0262271610000 $100.06 0262281260000 $100.06 0262281560000 $100.06 0262281860000 $100.06 0262271620000 $100.06 0262281270000 $100.06 0262281570000 $100.06 0262281870000 $100.06 0262271630000 $100.06 0262281280000 $100.06 0262281580000 $100.06 0262271640000 $100.06 0262281290000 $100.06 0262281590000 $100.06 0262271650000 $100.06 0262281300000 $100.06 0262281600000 $100.06 Totals Parcels 277 Levy $27,716.62

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Packet Page. 483
Assessment Roll
CC030-SP053 - MAD 997
Fiscal Year 2026-27
APN Levy APN Levy APN Levy APN Levy
0261481010000 $25.88 0261501080000 $25.88 0261501480000 $25.88 0261661180000 $25.88 0261481020000 $25.88 0261501090000 $25.88 0261501490000 $25.88 0261661190000 $25.88 0261481030000 $25.88 0261501100000 $25.88 0261501500000 $25.88 0261661200000 $25.88 0261481040000 $25.88 0261501110000 $25.88 0261501510000 $25.88 0261661210000 $25.88 0261481050000 $25.88 0261501120000 $25.88 0261501520000 $25.88 0261661220000 $25.88 0261481060000 $25.88 0261501130000 $25.88 0261501530000 $25.88 0261661230000 $25.88 0261481070000 $25.88 0261501140000 $25.88 0261501540000 $25.88 0261661240000 $25.88 0261481080000 $25.88 0261501150000 $25.88 0261501550000 $25.88 0261661250000 $25.88 0261481090000 $25.88 0261501160000 $25.88 0261501560000 $25.88 0261661260000 $25.88 0261481100000 $25.88 0261501170000 $25.88 0261501570000 $25.88 0261661270000 $25.88 0261481110000 $25.88 0261501180000 $25.88 0261501580000 $25.88 0261661280000 $25.88 0261481120000 $25.88 0261501190000 $25.88 0261501590000 $25.88 0261661290000 $25.88 0261481130000 $25.88 0261501200000 $25.88 0261501600000 $25.88 0261661300000 $25.88 0261481140000 $25.88 0261501210000 $25.88 0261501610000 $25.88 0261661310000 $25.88 0261481150000 $25.88 0261501220000 $25.88 0261501620000 $25.88 0261661320000 $25.88 0261481160000 $25.88 0261501230000 $25.88 0261501630000 $25.88 0261661330000 $25.88 0261481170000 $25.88 0261501240000 $25.88 0261501640000 $25.88 0261661340000 $25.88 0261481180000 $25.88 0261501250000 $25.88 0261501650000 $25.88 0261661350000 $25.88 0261481190000 $25.88 0261501260000 $25.88 0261501660000 $25.88 0261661360000 $25.88 0261481200000 $25.88 0261501270000 $25.88 0261501670000 $25.88 0261661370000 $25.88 0261481210000 $25.88 0261501280000 $25.88 0261501680000 $25.88 0261661380000 $25.88 0261481220000 $25.88 0261501290000 $25.88 0261501690000 $25.88 0261661390000 $25.88 0261481230000 $25.88 0261501300000 $25.88 0261501700000 $25.88 0261661400000 $25.88 0261481240000 $25.88 0261501310000 $25.88 0261661010000 $25.88 0261661410000 $25.88 0261481250000 $25.88 0261501320000 $25.88 0261661020000 $25.88 0261661420000 $25.88 0261481260000 $25.88 0261501330000 $25.88 0261661030000 $25.88 0261661430000 $25.88 0261481270000 $25.88 0261501340000 $25.88 0261661040000 $25.88 0261661440000 $25.88 0261481280000 $25.88 0261501350000 $25.88 0261661050000 $25.88 0261661450000 $25.88 0261481290000 $25.88 0261501360000 $25.88 0261661060000 $25.88 0261661460000 $25.88 0261481300000 $25.88 0261501370000 $25.88 0261661070000 $25.88 0261661470000 $25.88 0261481310000 $25.88 0261501380000 $25.88 0261661080000 $25.88 0261661480000 $25.88 0261481320000 $25.88 0261501390000 $25.88 0261661090000 $25.88 0261661490000 $25.88 0261481330000 $25.88 0261501400000 $25.88 0261661100000 $25.88 0261661500000 $25.88 0261501010000 $25.88 0261501410000 $25.88 0261661110000 $25.88 0261661510000 $25.88 0261501020000 $25.88 0261501420000 $25.88 0261661120000 $25.88 0261661520000 $25.88 0261501030000 $25.88 0261501430000 $25.88 0261661130000 $25.88 0261661530000 $25.88 0261501040000 $25.88 0261501440000 $25.88 0261661140000 $25.88 0261661540000 $25.88 0261501050000 $25.88 0261501450000 $25.88 0261661150000 $25.88 0261661550000 $25.88 0261501060000 $25.88 0261501460000 $25.88 0261661160000 $25.88 0261661560000 $25.88 0261501070000 $25.88 0261501470000 $25.88 0261661170000 $25.88 0261661570000 $25.88

Page 1 of 2 ends

Packet Page. 484
Assessment Roll
CC030-SP053 - MAD 997
Fiscal Year 2026-27
APN Levy APN Levy APN Levy APN Levy
0261661580000 $25.88 0261671160000 $25.88 0261671380000 $25.88 0261671600000 $25.88 0261661590000 $25.88 0261671170000 $25.88 0261671390000 $25.88 0261671610000 $25.88 0261661600000 $25.88 0261671180000 $25.88 0261671400000 $25.88 0261671620000 $25.88 0261661610000 $25.88 0261671190000 $25.88 0261671410000 $25.88 0261671630000 $25.88 0261661620000 $25.88 0261671200000 $25.88 0261671420000 $25.88 0261711270000 $25.88 0261661630000 $25.88 0261671210000 $25.88 0261671430000 $25.88 0261712010000 $25.88 0261661640000 $25.88 0261671220000 $25.88 0261671440000 $25.88 0261712020000 $25.88 0261671010000 $25.88 0261671230000 $25.88 0261671450000 $25.88 0261712030000 $25.88 0261671020000 $25.88 0261671240000 $25.88 0261671460000 $25.88 0261712040000 $25.88 0261671030000 $25.88 0261671250000 $25.88 0261671470000 $25.88 0261712050000 $25.88 0261671040000 $25.88 0261671260000 $25.88 0261671480000 $25.88 0261712060000 $25.88 0261671050000 $25.88 0261671270000 $25.88 0261671490000 $25.88 0261712070000 $25.88 0261671060000 $25.88 0261671280000 $25.88 0261671500000 $25.88 0261712080000 $25.88 0261671070000 $25.88 0261671290000 $25.88 0261671510000 $25.88 0261712090000 $25.88 0261671080000 $25.88 0261671300000 $25.88 0261671520000 $25.88 0261712100000 $25.88 0261671090000 $25.88 0261671310000 $25.88 0261671530000 $25.88 0261712110000 $25.88 0261671100000 $25.88 0261671320000 $25.88 0261671540000 $25.88 0261712120000 $25.88 0261671110000 $25.88 0261671330000 $25.88 0261671550000 $25.88 0261712130000 $25.88 0261671120000 $25.88 0261671340000 $25.88 0261671560000 $25.88 0261712140000 $25.88 0261671130000 $25.88 0261671350000 $25.88 0261671570000 $25.88 0261712150000 $25.88 0261671140000 $25.88 0261671360000 $25.88 0261671580000 $25.88 0261712160000 $25.88 0261671150000 $25.88 0261671370000 $25.88 0261671590000 $25.88 Totals Parcels 247 Levy $6,392.36

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Packet Page. 485
Assessment Roll
CC030-SP073 - MAD 1001
Fiscal Year 2026-27
APN Levy APN Levy APN Levy APN Levy
0142751010000 $277.80 0142751130000 $277.80 0142751250000 $277.80 0142751380000 $277.80 0142751020000 $277.80 0142751140000 $277.80 0142751260000 $277.80 0142751390000 $277.80 0142751030000 $277.80 0142751150000 $277.80 0142751270000 $277.80 0142751400000 $277.80 0142751040000 $277.80 0142751160000 $277.80 0142751280000 $277.80 0142751410000 $277.80 0142751050000 $277.80 0142751170000 $277.80 0142751290000 $277.80 0142751420000 $277.80 0142751060000 $277.80 0142751180000 $277.80 0142751300000 $277.80 0142751430000 $277.80 0142751070000 $277.80 0142751190000 $277.80 0142751320000 $277.80 0142751440000 $277.80 0142751080000 $277.80 0142751200000 $277.80 0142751330000 $277.80 0142751450000 $277.80 0142751090000 $277.80 0142751210000 $277.80 0142751340000 $277.80 0142751480000 $277.80 0142751100000 $277.80 0142751220000 $277.80 0142751350000 $277.80 0142751490000 $277.80 0142751110000 $277.80 0142751230000 $277.80 0142751360000 $277.80 0142751120000 $277.80 0142751240000 $277.80 0142751370000 $277.80 Totals Parcels 46 Levy $12,778.80

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Packet Page. 486
Assessment Roll
CC030-SP074 - MAD 1002
Fiscal Year 2026-27
APN Levy APN Levy APN Levy APN Levy
0265301300000 $21.28 0265301700000 $21.28 0265311410000 $21.28 0265321280000 $21.28 0265301310000 $21.28 0265301710000 $21.28 0265311420000 $21.28 0265321290000 $21.28 0265301320000 $21.28 0265301720000 $21.28 0265311430000 $21.28 0265321300000 $21.28 0265301330000 $21.28 0265301730000 $21.28 0265311440000 $21.28 0265321310000 $21.28 0265301340000 $21.28 0265301740000 $21.28 0265311450000 $21.28 0265321320000 $21.28 0265301350000 $21.28 0265301750000 $21.28 0265311460000 $21.28 0265321330000 $21.28 0265301360000 $21.28 0265301760000 $21.28 0265311470000 $21.28 0265321340000 $21.28 0265301370000 $21.28 0265301770000 $21.28 0265311480000 $21.28 0265321350000 $21.28 0265301380000 $21.28 0265301780000 $21.28 0265311490000 $21.28 0265321360000 $21.28 0265301390000 $21.28 0265301790000 $21.28 0265311500000 $21.28 0265321370000 $21.28 0265301400000 $21.28 0265301800000 $21.28 0265311510000 $21.28 0265321380000 $21.28 0265301410000 $21.28 0265301810000 $21.28 0265311520000 $21.28 0265321390000 $21.28 0265301420000 $21.28 0265301820000 $21.28 0265311530000 $21.28 0265321400000 $21.28 0265301430000 $21.28 0265301830000 $21.28 0265321010000 $21.28 0265321410000 $21.28 0265301440000 $21.28 0265301840000 $21.28 0265321020000 $21.28 0265321420000 $21.28 0265301450000 $21.28 0265301850000 $21.28 0265321030000 $21.28 0265321430000 $21.28 0265301460000 $21.28 0265301860000 $21.28 0265321040000 $21.28 0265321440000 $21.28 0265301470000 $21.28 0265301870000 $21.28 0265321050000 $21.28 0265321450000 $21.28 0265301480000 $21.28 0265311190000 $21.28 0265321060000 $21.28 0265321460000 $21.28 0265301490000 $21.28 0265311200000 $21.28 0265321070000 $21.28 0265321470000 $21.28 0265301500000 $21.28 0265311210000 $21.28 0265321080000 $21.28 0265321480000 $21.28 0265301510000 $21.28 0265311220000 $21.28 0265321090000 $21.28 0265321490000 $21.28 0265301520000 $21.28 0265311230000 $21.28 0265321100000 $21.28 0265321500000 $21.28 0265301530000 $21.28 0265311240000 $21.28 0265321110000 $21.28 0265321510000 $21.28 0265301540000 $21.28 0265311250000 $21.28 0265321120000 $21.28 0265321520000 $21.28 0265301550000 $21.28 0265311260000 $21.28 0265321130000 $21.28 0265321530000 $21.28 0265301560000 $21.28 0265311270000 $21.28 0265321140000 $21.28 0265321540000 $21.28 0265301570000 $21.28 0265311280000 $21.28 0265321150000 $21.28 0265321550000 $21.28 0265301580000 $21.28 0265311290000 $21.28 0265321160000 $21.28 0265321560000 $21.28 0265301590000 $21.28 0265311300000 $21.28 0265321170000 $21.28 0265321570000 $21.28 0265301600000 $21.28 0265311310000 $21.28 0265321180000 $21.28 0265321580000 $21.28 0265301610000 $21.28 0265311320000 $21.28 0265321190000 $21.28 0265321590000 $21.28 0265301620000 $21.28 0265311330000 $21.28 0265321200000 $21.28 0265321600000 $21.28 0265301630000 $21.28 0265311340000 $21.28 0265321210000 $21.28 0265321610000 $21.28 0265301640000 $21.28 0265311350000 $21.28 0265321220000 $21.28 0265321620000 $21.28 0265301650000 $21.28 0265311360000 $21.28 0265321230000 $21.28 0265321630000 $21.28 0265301660000 $21.28 0265311370000 $21.28 0265321240000 $21.28 0265321640000 $21.28 0265301670000 $21.28 0265311380000 $21.28 0265321250000 $21.28 0265321650000 $21.28 0265301680000 $21.28 0265311390000 $21.28 0265321260000 $21.28 0265321660000 $21.28 0265301690000 $21.28 0265311400000 $21.28 0265321270000 $21.28 0265321670000 $21.28

Page 1 of 2 ends

Packet Page. 487
Assessment Roll
CC030-SP074 - MAD 1002
Fiscal Year 2026-27
APN Levy APN Levy APN Levy APN Levy
0265321680000 $21.28 0265331090000 $21.28 0265331410000 $21.28 0265341030000 $21.28 0265321690000 $21.28 0265331100000 $21.28 0265331420000 $21.28 0265341040000 $21.28 0265321700000 $21.28 0265331110000 $21.28 0265331430000 $21.28 0265341050000 $21.28 0265321710000 $21.28 0265331120000 $21.28 0265331440000 $21.28 0265341060000 $21.28 0265321720000 $21.28 0265331130000 $21.28 0265331450000 $21.28 0265341070000 $21.28 0265321730000 $21.28 0265331140000 $21.28 0265331460000 $21.28 0265341080000 $21.28 0265321740000 $21.28 0265331150000 $21.28 0265331470000 $21.28 0265341090000 $21.28 0265321750000 $21.28 0265331160000 $21.28 0265331480000 $21.28 0265341100000 $21.28 0265321760000 $21.28 0265331170000 $21.28 0265331490000 $21.28 0265341110000 $21.28 0265321770000 $21.28 0265331180000 $21.28 0265331500000 $21.28 0265341120000 $21.28 0265321780000 $21.28 0265331190000 $21.28 0265331510000 $21.28 0265341130000 $21.28 0265321790000 $21.28 0265331200000 $21.28 0265331520000 $21.28 0265341140000 $21.28 0265321800000 $21.28 0265331210000 $21.28 0265331530000 $21.28 0265341150000 $21.28 0265321810000 $21.28 0265331220000 $21.28 0265331540000 $21.28 0265341160000 $21.28 0265321820000 $21.28 0265331230000 $21.28 0265331550000 $21.28 0265341170000 $21.28 0265321830000 $21.28 0265331240000 $21.28 0265331560000 $21.28 0265341180000 $21.28 0265321840000 $21.28 0265331250000 $21.28 0265331570000 $21.28 0265341190000 $21.28 0265321850000 $21.28 0265331260000 $21.28 0265331580000 $21.28 0265341200000 $21.28 0265321860000 $21.28 0265331270000 $21.28 0265331590000 $21.28 0265341210000 $21.28 0265321870000 $21.28 0265331280000 $21.28 0265331600000 $21.28 0265341220000 $21.28 0265321880000 $21.28 0265331290000 $21.28 0265331610000 $21.28 0265341230000 $21.28 0265321890000 $21.28 0265331300000 $21.28 0265331620000 $21.28 0265341240000 $21.28 0265321900000 $21.28 0265331310000 $21.28 0265331630000 $21.28 0265341250000 $21.28 0265321910000 $21.28 0265331320000 $21.28 0265331640000 $21.28 0265341260000 $21.28 0265331010000 $21.28 0265331330000 $21.28 0265331650000 $21.28 0265341270000 $21.28 0265331020000 $21.28 0265331340000 $21.28 0265331660000 $21.28 0265341280000 $21.28 0265331030000 $21.28 0265331350000 $21.28 0265331670000 $21.28 0265341290000 $21.28 0265331040000 $21.28 0265331360000 $21.28 0265331680000 $21.28 0265341300000 $21.28 0265331050000 $21.28 0265331370000 $21.28 0265331690000 $21.28 0265341310000 $21.28 0265331060000 $21.28 0265331380000 $21.28 0265331700000 $21.28 0265341320000 $21.28 0265331070000 $21.28 0265331390000 $21.28 0265341010000 $21.28 0265331080000 $21.28 0265331400000 $21.28 0265341020000 $21.28 Totals Parcels 286 Levy $6,086.08

Page 2 of 2 ends

Packet Page. 488
Assessment Roll
CC030-SP069 - MAD 1005
Fiscal Year 2026-27
APN Levy APN Levy APN Levy APN Levy
0262291010000 $248.00 0262291270000 $248.00 0262291530000 $248.00 0262301250000 $248.00 0262291020000 $248.00 0262291280000 $248.00 0262291540000 $248.00 0262301260000 $248.00 0262291030000 $248.00 0262291290000 $248.00 0262301010000 $248.00 0262301270000 $248.00 0262291040000 $248.00 0262291300000 $248.00 0262301020000 $248.00 0262301280000 $248.00 0262291050000 $248.00 0262291310000 $248.00 0262301030000 $248.00 0262301290000 $248.00 0262291060000 $248.00 0262291320000 $248.00 0262301040000 $248.00 0262301300000 $248.00 0262291070000 $248.00 0262291330000 $248.00 0262301050000 $248.00 0262301310000 $248.00 0262291080000 $248.00 0262291340000 $248.00 0262301060000 $248.00 0262301320000 $248.00 0262291090000 $248.00 0262291350000 $248.00 0262301070000 $248.00 0262301330000 $248.00 0262291100000 $248.00 0262291360000 $248.00 0262301080000 $248.00 0262301340000 $248.00 0262291110000 $248.00 0262291370000 $248.00 0262301090000 $248.00 0262301350000 $248.00 0262291120000 $248.00 0262291380000 $248.00 0262301100000 $248.00 0262301360000 $248.00 0262291130000 $248.00 0262291390000 $248.00 0262301110000 $248.00 0262301370000 $248.00 0262291140000 $248.00 0262291400000 $248.00 0262301120000 $248.00 0262301380000 $248.00 0262291150000 $248.00 0262291410000 $248.00 0262301130000 $248.00 0262301390000 $248.00 0262291160000 $248.00 0262291420000 $248.00 0262301140000 $248.00 0262301400000 $248.00 0262291170000 $248.00 0262291430000 $248.00 0262301150000 $248.00 0262301410000 $248.00 0262291180000 $248.00 0262291440000 $248.00 0262301160000 $248.00 0262301420000 $248.00 0262291190000 $248.00 0262291450000 $248.00 0262301170000 $248.00 0262301430000 $248.00 0262291200000 $248.00 0262291460000 $248.00 0262301180000 $248.00 0262301440000 $248.00 0262291210000 $248.00 0262291470000 $248.00 0262301190000 $248.00 0262301450000 $248.00 0262291220000 $248.00 0262291480000 $248.00 0262301200000 $248.00 0262301460000 $248.00 0262291230000 $248.00 0262291490000 $248.00 0262301210000 $248.00 0262301470000 $248.00 0262291240000 $248.00 0262291500000 $248.00 0262301220000 $248.00 0262291250000 $248.00 0262291510000 $248.00 0262301230000 $248.00 0262291260000 $248.00 0262291520000 $248.00 0262301240000 $248.00 Totals Parcels 101 Levy $25,048.00

Page 1 of 1 ends

Packet Page. 489
Assessment Roll
CC030-SP079 - MAD 1007
Fiscal Year 2026-27
APN Levy APN Levy APN Levy APN Levy
0142761010000 $75.94 0142771040000 $75.94 0142771190000 $75.94 0142771340000 $75.94 0142761020000 $75.94 0142771050000 $75.94 0142771200000 $75.94 0142771350000 $75.94 0142761030000 $75.94 0142771060000 $75.94 0142771210000 $75.94 0142771360000 $75.94 0142761040000 $75.94 0142771070000 $75.94 0142771220000 $75.94 0142771370000 $75.94 0142761050000 $75.94 0142771080000 $75.94 0142771230000 $75.94 0142771380000 $75.94 0142761060000 $75.94 0142771090000 $75.94 0142771240000 $75.94 0142771390000 $75.94 0142761070000 $75.94 0142771100000 $75.94 0142771250000 $75.94 0142771400000 $75.94 0142761080000 $75.94 0142771110000 $75.94 0142771260000 $75.94 0142771410000 $75.94 0142761090000 $75.94 0142771120000 $75.94 0142771270000 $75.94 0142771420000 $75.94 0142761100000 $75.94 0142771130000 $75.94 0142771280000 $75.94 0142771430000 $75.94 0142761110000 $75.94 0142771140000 $75.94 0142771290000 $75.94 0142771440000 $75.94 0142761120000 $75.94 0142771150000 $75.94 0142771300000 $75.94 0142771450000 $75.94 0142771010000 $75.94 0142771160000 $75.94 0142771310000 $75.94 0142771460000 $75.94 0142771020000 $75.94 0142771170000 $75.94 0142771320000 $75.94 0142771030000 $75.94 0142771180000 $75.94 0142771330000 $75.94 Totals Parcels 58 Levy $4,404.52

Page 1 of 1 ends

Packet Page. 490
Assessment Roll
CC030-SP077 - MAD 1012
Fiscal Year 2026-27
APN Levy APN Levy APN Levy APN Levy
0142511270000 $614.34 0142511310000 $614.34 0142511350000 $614.34 0142511390000 $614.34 0142511280000 $614.34 0142511320000 $614.34 0142511360000 $614.34 0142511400000 $614.34 0142511290000 $614.34 0142511330000 $614.34 0142511370000 $614.34 0142511410000 $614.34 0142511300000 $614.34 0142511340000 $614.34 0142511380000 $614.34 0142511420000 $614.34 Totals Parcels 16 Levy $9,829.44

Page 1 of 1 ends

Packet Page. 491
Assessment Roll
CC030-SP081 - MAD 1016
Fiscal Year 2026-27
APN Levy APN Levy APN Levy APN Levy
0281221160000 $84.44 0281221250000 $84.44 0281261530000 $84.44 0281261620000 $84.44 0281221170000 $84.44 0281221260000 $84.44 0281261540000 $84.44 0281261630000 $84.44 0281221180000 $84.44 0281221270000 $84.44 0281261550000 $84.44 0281261640000 $84.44 0281221190000 $84.44 0281261470000 $84.44 0281261560000 $84.44 0281261650000 $84.44 0281221200000 $84.44 0281261480000 $84.44 0281261570000 $84.44 0281261660000 $84.44 0281221210000 $84.44 0281261490000 $84.44 0281261580000 $84.44 0281261670000 $84.44 0281221220000 $84.44 0281261500000 $84.44 0281261590000 $84.44 0281261680000 $84.44 0281221230000 $84.44 0281261510000 $84.44 0281261600000 $84.44 0281261690000 $84.44 0281221240000 $84.44 0281261520000 $84.44 0281261610000 $84.44 0281261700000 $84.44 Totals Parcels 36 Levy $3,039.84

Page 1 of 1 ends

Packet Page. 492
Appendix B:

Assessment Diagrams
Packet Page. 493
§¨¦215
SUNSET
LN

KENDALL
DR

BUCKBOARD
DR

WAGONWHEEL
RD

KENDALL
WAY
ORANGE
AVE
SURREY
LN
PEPPER
LINDEN
DR
0 70 140 280Feet

CITY OF SAN BERNARDINO

ASSESSMENT DIAGRAM
MAINTENANCE ASSESSMENT DISTRICT NO. 951
ZONE 1
Ê
LANDSCAPING 18,729 sq. ft.

Packet Page. 494
§¨¦215
CAJON
AVE
SUNSET
LN
NEW
PINE
AVE
MASON
DR

SHERIDAN
RD

AUTUMN ST
JUSTIN
CT

IRVINGTON
AVE

KENDALL
DR
S.B.C.F.C.D. STD
R
ORANGE
AVE
0 200 400 800Feet
LANDSCAPING 63,860 sq. ft.

MAINTENANCE ASSESSMENT DISTRICT NO. 951
ZONE 2

CITY OF SAN BERNARDINO

ASSESSMENT DIAGRAM
Ê
Packet Page. 495

COLLEGE
AVE

CITADEL AVE
ASTER
ST

JASMINE
ST

CAMBRIDGE
AVE
AUBURN
AVE
REVERE
AVE

KENDALL
DR

LA SALLE AVE
4 8TH CT

CLEMSON
ST

UNIVERSAL AVE

HUMBOLT AVE
NORTH
PARK
BLVD

LASALLE
AVE
TWIN

PEAKS DR

VARSITY
AVE

UNIVERSITY
PKWY
PEPPER
LINDEN
DR
§¨¦215
0 245 490 980Feet
MAINTENANCE ASSESSMENT DISTRICT NO. 952
ZONE 1
Landscaping 331,784 sq. ft. Catch Basin

CITY OF SAN BERNARDINO

ASSESSMENT DIAGRAM
Ê
Packet Page. 496
ALTA
DR
LITTLE
M

OUNTAIN DR

KEYSTONE
DR
VAIL
LN

SUNDANCE DR

SUN VALLEY DR
Northstar Stre

SILVER CR EEK RD LAKE
PLACID
DR

KENDALL
DR
ASH ST
NORTH
PARK
BLVD

VILLAGE GREEN WAY

TAMARROW CT

UNIVERSITY
PKWY
0 250 500 1,000Feet
MAINTENANCE ASSESSMENT DISTRICT NO. 952
ZONE 2
Landscaping 431,875 sq. ft.

CITY OF SAN BERNARDINO

ASSESSMENT DIAGRAM
Ê
Packet Page. 497
48TH ST

KEYSTONE
DR

MAMMOTH
DR

SUN VALLEY
DR

STEAMBOAT CIR
LAKE
PLACID
DR

WRIGTWOOD DR

TAMARROW CT

BRECKENRIDGE CT
0 75 150 300Feet
MAINTENANCE ASSESSMENT DISTRICT NO. 952
ZONE 2A
Landscaping 21,869 sq. ft.

CITY OF SAN BERNARDINO

ASSESSMENT DIAGRAM
Ê
Packet Page. 498

MAGNOLIA AVE

DOVER DR

HILL DR
CEDA
R DR

WESTWIND DR

DOVER DR
56TH ST

WESTERN AVE
OSBO
RNE CT

CYPRESS DR
0 125 250 500Feet
MAINTENANCE ASSESSMENT DISTRICT NO. 952
ZONE 3
Landscaping 49,245 sq. ft.

CITY OF SAN BERNARDINO

ASSESSMENT DIAGRAM
Ê
Packet Page. 499

SUS EI LN
16TH ST

MASSARO
LN

FLORES ST

PENNSYLVANIA
ST

PENNSYLVANIA ST

GILBERT ST
17TH ST

LINCOLN ST

GILBERT ST

MADISON ST
ELLSW

ORTH WAY GUMMINGS WAY

CLYDE ST

GLENVIEW ST

HANCOCK ST
19TH ST

CALFORNIA ST
0 100 200 400Feet
MAINTENANCE ASSESSMENT DISTRICT NO. 953
Landscaping 25,696 sq. ft.

CITY OF SAN BERNARDINO

ASSESSMENT DIAGRAM
Ê
Packet Page. 500
SAN

TIMOTEO
CRK

TIPPECANOE AVE

HOSPITALITY
LN

HARRIMAN PL

CARNEGIE DR

VANDERBILT WAY
GAGE
CL

BRIER DR
§¨¦10
0 250 500 1,000Feet
MAINTENANCE ASSESSMENT DISTRICT NO. 956
Landscaping 309,636 sq. ft.

CITY OF SAN BERNARDINO

ASSESSMENT DIAGRAM
Ê
Packet Page. 501

GLENWOOD
CT

SHANDIN
HILLS
CIR

SIERRA VIEW
ST

AMBERWOOD
CT

MONTECITO
S
SH
T

ADY CREEK

DR SHANDIN
HILLS
DR

CANYON TERRACE DR

ORANGE D
G
ST

SHERIDAN
RD

RIDGE LINE DR

SHANDIN
DR

KENDALL DR
0 200 400 800Feet
MAINTENANCE ASSESSMENT DISTRICT NO. 959
ZONE 1
Landscaping 952,386 sq. ft.

CITY OF SAN BERNARDINO

ASSESSMENT DIAGRAM
Ê
Packet Page. 502

IRVINGTON
AVE
CAJON
AVE
OHIO
AVE

LETA LN
NEW
PINE
AVE

DEANNA DR

SHEPHERD DR

SUNFLOWER AVE

HYATT RD

CASSANDRA
DR

SYCAMORE ST

REDWOOD
ST

CHRISTOPHER ST

VENTURA
AVE
BRENDA
LN

JAMES PL
PINE
AVE

CHERYLE CT

KENDALL
DR
0 200 400 800Feet
MAINTENANCE ASSESSMENT DISTRICT NO. 962
Sewer Lift

CITY OF SAN BERNARDINO

ASSESSMENT DIAGRAM
Ê
Packet Page. 503

WATERMAN AVE

LINCOLN AVE

ALLEN ST

DRAKE DR
0 75 150 300Feet
MAINTENANCE ASSESSMENT DISTRICT NO. 963
Sewer Lift

CITY OF SAN BERNARDINO

ASSESSMENT DIAGRAM
Ê
Packet Page. 504

HOSPITALITY LN
CO
M

MERCENTER ALY
CO
M

MERCENTER CIR

AIRPORT DR
CO
M

MERCENTER RD
0 50 100 200Feet
MAINTENANCE ASSESSMENT DISTRICT NO. 968
Landscaping 10,962 sq. ft.

CITY OF SAN BERNARDINO

ASSESSMENT DIAGRAM
Ê
Packet Page. 505

OREGON ST

RIALTO AVE

AT & SF

PEPPER AV
0 50 100 200Feet
MAINTENANCE ASSESSMENT DISTRICT NO. 974
Landscaping 4,500 sq. ft.

CITY OF SAN BERNARDINO

ASSESSMENT DIAGRAM
Ê
Packet Page. 506

TAMARISK AVE

JAMES ST

PEPPER AVE

JEFFERSON AVE EUCALYPTUS AVE

CHESTNUT ST

POPLAR CIR

BURNEY ST
PARK VISTA. DR

PAMPAS AVE

MERRILL AVE
0 125 250 500Feet
MAINTENANCE ASSESSMENT DISTRICT NO. 975
Landscaping 46,670 sq. ft.

CITY OF SAN BERNARDINO

ASSESSMENT DIAGRAM
Ê
Packet Page. 507

IRVINGTON
AVE
CAJON
AVE
OHIO
AVE

LETA LN
PINE
AVE
NEW
PINE
AVE

DEANNA DR

SHEPHERD DR

SUNFLOWER AVE

HYATT RD

CASSANDRA
DR

SYCAMORE ST

REDWOOD
ST

CHRISTOPHER ST

VENTURA
AVE
BRENDA
LN
HEPARD
LN

JAMES PL
PINE
AVE

CHERYLE CT

KENDALL
DR
0 200 400 800Feet
MAINTENANCE ASSESSMENT DISTRICT NO. 976
Landscaping 116,760 sq. ft.

CITY OF SAN BERNARDINO

ASSESSMENT DIAGRAM
Ê
Packet Page. 508

MERIDIAN AVE

DALLAS AVE

MARVIN DR

LASSEN AVE

ESPERANZA ST

DALL AS AVE

MILL ST

LOS ROBLES AVE

MARVIN DR

SUTTER AVE

PLEASANT WAY

LASSEN AVE

SUTTER AVE

LASSEN AVE

MARVIN DR

COLLEGE DR

RANDALL AVE

SUTTER AVE

CARDAMON ST
0 100 200 400Feet
MAINTENANCE ASSESSMENT DISTRICT NO. 981
Landscaping 25,700 sq. ft.

CITY OF SAN BERNARDINO

ASSESSMENT DIAGRAM
Ê
Packet Page. 509

CITRUS ST

PIEDMONT
DR
INDIAN
CANYON
CT
M

OJAVE CT

BANGOR AVE

SHAUNA DR

CARRIAGEHILLS CT

OLETA LN
YUMA
DR

ROADRUNNER CT
0 75 150 300Feet
MAINTENANCE ASSESSMENT DISTRICT NO. 982
Landscaping 11,326 sq. ft.

CITY OF SAN BERNARDINO

ASSESSMENT DIAGRAM
Ê
Packet Page. 510

IRIS ST

CHATKA LN

WALNUT ST

OREGON ST

ATCHISON ST

OREGON ST

TERRACE RD

SAN ANSELMO AVE
0 75 150 300Feet
MAINTENANCE ASSESSMENT DISTRICT NO. 986
Detention Basin Landscaping 11,326 sq. ft.

CITY OF SAN BERNARDINO

ASSESSMENT DIAGRAM
Ê
Packet Page. 511

MACY ST

ELLEN ST
VOLYA
CT

ISABELLA DR
DUNLOP
CT

SAN ANSELMO AVE

CONNER ST

MILL ST

JOPLON CT

SAN CARLO AVE

SAN BENTO AVE

HUFF ST
0 100 200 400Feet
MAINTENANCE ASSESSMENT DISTRICT NO. 989
Landscaping 7,600 sq. ft. Sewer Lift

CITY OF SAN BERNARDINO

ASSESSMENT DIAGRAM
Ê
Packet Page. 512
PALM
AVE
OHIO
AVE

VERDEMONT
DR
OLIVE
AVE

UNNAMED
RD

HUNTINGTON
DR

BLUE SKY CT

GARFIELD
ST
STEVEN
WAY

VENTURA
CT

VENTURA
AVE
STEVEN
WAY

BRIARWOOD
DR
0 125 250 500Feet
MAINTENANCE ASSESSMENT DISTRICT NO. 991
Landscaping 36,600 sq. ft.

CITY OF SAN BERNARDINO

ASSESSMENT DIAGRAM
Ê
Packet Page. 513

BRONSON
ST

RAQUEL CT

JUNE PL

PORTOLA AVE
JUNE
ST

ROSARITA
ST

SAN BENITO ST
CRISTY
AVE

CARMELINA ST

DON DIEGO ST

ACAPULC
O
ST

DON PABLO CT
CAJON
BLVD
3RD AVE
0 150 300 600Feet
MAINTENANCE ASSESSMENT DISTRICT NO. 993
Landscaping 82,584 sq. ft.

CITY OF SAN BERNARDINO

ASSESSMENT DIAGRAM
Ê
Packet Page. 514

MAGNOLIA
AVE

BELMONT
AVE
OFELIA
DR
CABLE
CREEK

CHANNEL
ASH
LYNN
WAY
MEYERS
RD
ESCENA
ST
SPLIT
MOU

CHESTNUT
AVE
LANDON
CT
MIRNA
AVE

ROSEMARY
LN

SUNFLOWER
AVE
HYATT
RD

SHEPARD
LN
SHANON
LN
ESCENA
ST
0 125 250 500Feet
MAINTENANCE ASSESSMENT DISTRICT NO. 997
Landscaping 103,122 sq. ft.

CITY OF SAN BERNARDINO

ASSESSMENT DIAGRAM
Ê
Packet Page. 515

POPLAR ST PENSYLVANIA
AVE

ROBERTA
CT
0 50 100 200Feet
MAINTENANCE ASSESSMENT DISTRICT NO. 1001
Landscaping 55,800 sq. ft.

CITY OF SAN BERNARDINO

ASSESSMENT DIAGRAM
Ê
Packet Page. 516
55TH ST
H ST
58TH ST
I ST

NORTHPARK BLVD
59TH
ST

CARLETON
ST

VALERIE
WAY
54TH ST
56TH ST

CRESCENT ST
G ST

BERKELEY ST
57TH ST

YOSEMITE DR
0 125 250 500Feet
MAINTENANCE ASSESSMENT DISTRICT NO. 1002
Landscaping 6,684 sq. ft.

CITY OF SAN BERNARDINO

ASSESSMENT DIAGRAM
Ê
Packet Page. 517
NSON
ST
CRISTY
AVE
A.T.&S.F. RR

ROSARITA
ST

MAJESTIC AVE
SAN
MIGUEL
AVE
CAJON
BLVD

JADESTONE
AVE
0 75 150 300Feet
MAINTENANCE ASSESSMENT DISTRICT NO. 1005
52, 483 sq. ft. Landscaping Detention Basin

CITY OF SAN BERNARDINO

ASSESSMENT DIAGRAM
Ê
Packet Page. 518

PEPPER AVE

BELDEN ST

LOS ROBLES AVE

LOS ROBLES CT

PLEASANT CT

JEFFERSON AVE
RANDALL AVE 0 75 150 300Feet
MAINTENANCE ASSESSMENT DISTRICT NO. 1007
Landscaping 4,217 sq. ft. Contingent 137,029 sq. ft.

CITY OF SAN BERNARDINO

ASSESSMENT DIAGRAM
Ê
Packet Page. 519

BURNEY ST

POPLAR ST

MILL ST
OAK ST
0 50 100 200Feet
MAINTENANCE ASSESSMENT DISTRICT NO. 1012
Landscaping 19,500 sq. ft.

CITY OF SAN BERNARDINO

ASSESSMENT DIAGRAM
Ê
Packet Page. 520
C
U
R
TIS
S
T

COULSTON ST
R
O
S
E
N
A
AV
E
ELM
AVE
0 50 100 200Feet
MAINTENANCE ASSESSMENT DISTRICT NO. 1016
Landscaping 4,500 sq. ft.

CITY OF SAN BERNARDINO

ASSESSMENT DIAGRAM
Ê
Packet Page. 521
Appendix C:

MAD District Cost Summary
Packet Page. 522
MAD No. 951 Zone 1 FY 2026-27 Budget
Estimated through June 30
Direct Costs FY 2025-26 FY 2026-27
Landscape Maintenance $5,917.45 $6,035.80
Total Direct Costs $5,917.45 $6,035.80
Indirect Costs
Assessment Engineer $424.91 $437.66
City Administration $498.27 $498.27
Auditor-Controller $19.50 $19.50
Total Indirect Costs $942.68 $955.43
Total Costs $6,860.13 $6,991.23
Collection/(Contribution)
Operating Reserve $0.00 $0.00
Capital Replacement $0.00 $0.00
City Contribution ($954.81) ($1,066.24)
General Benefit Contribution ($1,029.02) ($1,048.68)
Total Adjustments ($1,983.83) ($2,114.93)
Total Assessment $4,876.30 $4,876.30
Packet Page. 523
MAD No. 951 Zone 2 FY 2026-27 Budget
Direct Costs FY 2025-26 FY 2026-27
Landscape Maintenance $7,070.10 $7,211.50
Total Direct Costs $7,070.10 $7,211.50
Indirect Costs
Assessment Engineer $522.35 $538.02
City Administration $593.31 $593.31
Auditor-Controller $43.20 $43.20
Total Indirect Costs $1,158.86 $1,174.53
Total Costs $8,228.96 $8,386.03
Collection/(Contribution)
Operating Reserve $0.00 $0.00
Capital Replacement $0.00 $0.00
City Contribution ($1,000.03) ($1,133.54)
General Benefit Contribution ($1,234.34) ($1,257.90)
Total Adjustments ($2,234.37) ($2,391.44)
Total Assessment $5,994.59 $5,994.59
Estimated through June 30
Packet Page. 524
MAD No. 952 Zone 1 FY 2026-27 Budget
Direct Costs FY 2025-26 FY 2026-27
Landscape Maintenance $58,864.01 $60,041.29
Total Direct Costs $58,864.01 $60,041.29
Indirect Costs
Assessment Engineer $4,069.82 $4,191.91
City Administration $4,749.14 $4,749.14
Auditor-Controller $210.00 $210.00
Total Indirect Costs $9,028.96 $9,151.06
Total Costs $67,892.97 $69,192.35
Collection/(Contribution)
Operating Reserve $0.00 $0.00
Capital Replacement $0.00 $0.00
City Contribution ($9,640.32) ($10,754.54)
General Benefit Contribution ($9,674.75) ($9,859.91)
Total Adjustments ($19,315.07) ($20,614.45)
Total Assessment $48,577.90 $48,577.90
Estimated through June 30
Packet Page. 525
MAD No. 952 Zone 2 FY 2026-27 Budget
Direct Costs FY 2025-26 FY 2026-27
Landscape Maintenance $68,159.26 $69,522.44
Total Direct Costs $68,159.26 $69,522.44
Indirect Costs
Assessment Engineer $4,848.04 $4,993.48
City Administration $7,695.40 $7,695.40
Auditor-Controller $202.50 $202.20
Total Indirect Costs $12,745.94 $12,891.08
Total Costs $80,905.20 $82,413.53
Collection/(Contribution)
Operating Reserve $0.00 $0.00
Capital Replacement $0.00 $0.00
City Contribution ($13,739.56) ($22,112.87)
General Benefit Contribution ($11,528.99) ($11,743.93)
Total Adjustments ($25,268.55) ($33,856.80)
Total Assessment $55,636.65 $48,556.73
Estimated through June 30
Packet Page. 526
MAD No. 952 Zone 2A FY 2026-27 Budget
Direct Costs FY 2025-26 FY 2026-27
Landscape Maintenance $10,530.48 $10,741.09
Total Direct Costs $10,530.48 $10,741.09
Indirect Costs
Assessment Engineer $819.58 $844.17
City Administration $970.51 $970.51
Auditor-Controller $28.20 $28.20
Total Indirect Costs $1,818.29 $1,842.88
Total Costs $12,348.78 $12,583.97
Collection/(Contribution)
Operating Reserve $0.00 $0.00
Capital Replacement $0.00 $0.00
City Contribution ($1,183.44) ($1,385.12)
General Benefit Contribution ($1,759.70) ($1,793.22)
Total Adjustments ($2,943.14) ($3,178.33)
Total Assessment $9,405.64 $9,405.64
Estimated through June 30
Packet Page. 527
MAD No. 952 Zone 3 FY 2026-27 Budget
Direct Costs FY 2025-26 FY 2026-27
Landscape Maintenance $8,500.03 $8,670.03
Utilities Costs $10,819.74 $11,036.14
Total Direct Costs $19,319.77 $19,706.16
Indirect Costs
Assessment Engineer $1,120.14 $1,153.74
City Administration $722.87 $722.87
Auditor-Controller $47.40 $47.40
Total Indirect Costs $1,890.41 $1,924.02
Total Costs $21,210.18 $21,630.18
Collection/(Contribution)
Operating Reserve $23.07 $27.37
Capital Replacement $0.00 $0.00
City Contribution $0.00 $0.00
General Benefit Contribution ($1,813.47) ($1,849.38)
Total Adjustments ($1,790.40) ($1,822.01)
Total Assessment $19,419.78 $19,808.18
Estimated through June 30
Packet Page. 528
MAD No. 953 FY 2026-27 Budget
Direct Costs FY 2025-26 FY 2026-27
Landscape Maintenance $7,798.24 $7,954.20
Total Direct Costs $7,798.24 $7,954.20
Indirect Costs
Assessment Engineer $617.49 $636.01
City Administration $693.04 $693.04
Auditor-Controller $59.40 $59.40
Total Indirect Costs $1,369.93 $1,388.46
Total Costs $9,168.17 $9,342.66
Collection/(Contribution)
Operating Reserve $0.00 $0.00
Capital Replacement $0.00 $0.00
City Contribution ($1,623.34) ($1,789.11)
General Benefit Contribution ($458.41) ($467.13)
Total Adjustments ($2,081.75) ($2,256.24)
Total Assessment $7,086.42 $7,086.42
Estimated through June 30
Packet Page. 529
MAD No. 956 FY 2026-27 Budget
Direct Costs FY 2025-26 FY 2026-27
Landscape Maintenance $33,636.81 $34,309.55
Total Direct Costs $33,636.81 $34,309.55
Indirect Costs
Assessment Engineer $2,767.14 $2,850.15
City Administration $3,366.20 $3,366.20
Auditor-Controller $5.70 $5.70
Total Indirect Costs $6,139.04 $6,222.05
Total Costs $39,775.85 $40,531.60
Collection/(Contribution)
Operating Reserve $0.00 $0.00
Capital Replacement $0.00 $0.00
City Contribution ($2,729.64) ($3,384.88)
General Benefit Contribution ($5,290.19) ($5,390.70)
Total Adjustments ($8,019.83) ($8,775.58)
Total Assessment $31,756.02 $31,756.02
Estimated through June 30
Packet Page. 530
MAD No. 959 Zone 1 FY 2026-27 Budget
Direct Costs FY 2025-26 FY 2026-27
Landscape Maintenance $54,371.30 $55,458.73
Utilities Costs $70,739.08 $72,153.86
Total Direct Costs $125,110.38 $127,612.59
Indirect Costs
Assessment Engineer $10,634.53 $10,953.57
City Administration $9,373.30 $9,373.30
Auditor-Controller $270.00 $270.00
Total Indirect Costs $20,277.83 $20,596.87
Total Costs $145,388.22 $148,209.46
Collection/(Contribution)
Operating Reserve $1,147.69 $2,622.58
Capital Replacement $0.00 $0.00
City Contribution $0.00 $0.00
General Benefit Contribution ($9,595.62) ($9,781.82)
Total Adjustments ($8,447.93) ($7,159.24)
Total Assessment $136,940.29 $141,050.22
Estimated through June 30
Packet Page. 531
MAD No. 962 FY 2026-27 Budget
Direct Costs FY 2025-26 FY 2026-27
Lift Station Maintenance $2,078.95 $2,120.53
Utilities Costs $1,039.47 $1,060.26
Total Direct Costs $3,118.42 $3,180.79
Indirect Costs
Assessment Engineer $923.60 $951.31
City Administration $862.94 $862.94
Auditor-Controller $100.50 $100.50
Total Indirect Costs $1,887.04 $1,914.75
Total Costs $5,005.46 $5,095.54
Collection/(Contribution)
Operating Reserve $5,593.94 $5,503.86
Capital Replacement $0.00 $0.00
City Contribution $0.00 $0.00
General Benefit Contribution $0.00 $0.00
Total Adjustments $5,593.94 $5,503.86
Total Assessment $10,599.40 $10,599.40
Estimated through June 30
Packet Page. 532
MAD No. 963 FY 2026-27 Budget
Direct Costs FY 2025-26 FY 2026-27
Lift Station Maintenance $1,081.25 $1,102.87
Utilities Costs $519.00 $529.38
Total Direct Costs $1,600.25 $1,632.25
Indirect Costs
Assessment Engineer $283.46 $291.96
City Administration $337.91 $337.91
Auditor-Controller $7.50 $7.50
Total Indirect Costs $628.87 $637.38
Total Costs $2,229.12 $2,269.63
Collection/(Contribution)
Operating Reserve $1,023.88 $983.37
Capital Replacement $0.00 $0.00
City Contribution $0.00 $0.00
General Benefit Contribution $0.00 $0.00
Total Adjustments $1,023.88 $983.37
Total Assessment $3,253.00 $3,253.00
Estimated through June 30
Packet Page. 533
MAD No. 968 FY 2026-27 Budget
Direct Costs FY 2025-26 FY 2026-27
Landscape Maintenance $2,411.99 $2,460.23
Utilities Costs $898.28 $916.25
Total Direct Costs $3,310.27 $3,376.48
Indirect Costs
Assessment Engineer $353.30 $363.90
City Administration $428.11 $428.11
Auditor-Controller $2.40 $2.40
Total Indirect Costs $783.81 $794.41
Total Costs $4,094.08 $4,170.89
Collection/(Contribution)
Operating Reserve $165.09 $92.12
Capital Replacement $0.00 $0.00
City Contribution $0.00 $0.00
General Benefit Contribution ($204.70) ($208.54)
Total Adjustments ($39.62) ($116.42)
Total Assessment $4,054.47 $4,054.47
Estimated through June 30
Packet Page. 534
MAD No. 974 FY 2026-27 Budget
Direct Costs FY 2025-26 FY 2026-27
Landscape Maintenance $4,582.55 $4,674.20
Total Direct Costs $4,582.55 $4,674.20
Indirect Costs
Assessment Engineer $239.00 $246.17
City Administration $279.17 $279.17
Auditor-Controller $12.00 $12.00
Total Indirect Costs $530.17 $537.34
Total Costs $5,112.72 $5,211.54
Collection/(Contribution)
Operating Reserve $0.00 $0.00
Capital Replacement $0.00 $0.00
City Contribution ($1,603.01) ($1,687.01)
General Benefit Contribution ($766.91) ($781.73)
Total Adjustments ($2,369.92) ($2,468.74)
Total Assessment $2,742.80 $2,742.80
Estimated through June 30
Packet Page. 535
MAD No. 975 FY 2026-27 Budget
Direct Costs FY 2025-26 FY 2026-27
Landscape Maintenance $5,928.86 $6,047.44
Total Direct Costs $5,928.86 $6,047.44
Indirect Costs
Assessment Engineer $711.08 $732.41
City Administration $831.98 $831.98
Auditor-Controller $34.50 $34.50
Total Indirect Costs $1,577.56 $1,598.89
Total Costs $7,506.42 $7,646.33
Collection/(Contribution)
Operating Reserve $1,532.23 $1,408.69
Capital Replacement $0.00 $0.00
City Contribution $0.00 $0.00
General Benefit Contribution ($878.25) ($894.62)
Total Adjustments $653.98 $514.07
Total Assessment $8,160.40 $8,160.40
Estimated through June 30
Packet Page. 536
MAD No. 976 FY 2026-27 Budget
Direct Costs FY 2025-26 FY 2026-27
Landscape Maintenance $20,436.50 $20,845.23
Utilities Costs $27,067.42 $27,608.77
Total Direct Costs $47,503.92 $48,454.00
Indirect Costs
Assessment Engineer $3,449.35 $3,552.83
City Administration $1,828.45 $1,828.45
Auditor-Controller $177.30 $177.30
Total Indirect Costs $5,455.10 $5,558.58
Total Costs $52,959.02 $54,012.58
Collection/(Contribution)
Operating Reserve $426.26 $926.89
Capital Replacement $0.00 $0.00
City Contribution $0.00 $0.00
General Benefit Contribution ($4,686.87) ($4,780.11)
Total Adjustments ($4,260.62) ($3,853.22)
Total Assessment $48,698.40 $50,159.35
Estimated through June 30
Packet Page. 537
MAD No. 981 FY 2026-27 Budget
Direct Costs FY 2025-26 FY 2026-27
Landscape Maintenance $13,755.58 $14,030.69
Total Direct Costs $13,755.58 $14,030.69
Indirect Costs
Assessment Engineer $1,308.23 $1,347.48
City Administration $1,520.35 $1,520.35
Auditor-Controller $73.80 $73.80
Total Indirect Costs $2,902.38 $2,941.62
Total Costs $16,657.96 $16,972.32
Collection/(Contribution)
Operating Reserve $0.00 $0.00
Capital Replacement $0.00 $0.00
City Contribution ($1,644.58) ($1,958.94)
General Benefit Contribution $0.00 $0.00
Total Adjustments ($1,644.58) ($1,958.94)
Total Assessment $15,013.38 $15,013.38
Estimated through June 30
Packet Page. 538
MAD No. 982 FY 2026-27 Budget
Direct Costs FY 2025-26 FY 2026-27
Landscape Maintenance $11,241.81 $11,466.64
Total Direct Costs $11,241.81 $11,466.64
Indirect Costs
Assessment Engineer $856.26 $881.95
City Administration $1,014.60 $1,014.60
Auditor-Controller $28.80 $28.80
Total Indirect Costs $1,899.66 $1,925.35
Total Costs $13,141.47 $13,391.99
Collection/(Contribution)
Operating Reserve $0.00 $0.00
Capital Replacement $0.00 $0.00
City Contribution ($2,395.00) ($2,627.99)
General Benefit Contribution ($919.90) ($937.44)
Total Adjustments ($3,314.91) ($3,565.43)
Total Assessment $9,826.56 $9,826.56
Estimated through June 30
Packet Page. 539
MAD No. 986 FY 2026-27 Budget
Direct Costs FY 2025-26 FY 2026-27
Landscape Maintenance $18,211.16 $18,575.38
Total Direct Costs $18,211.16 $18,575.38
Indirect Costs
Assessment Engineer $1,378.14 $1,419.48
City Administration $1,444.54 $1,444.54
Auditor-Controller $51.90 $51.90
Total Indirect Costs $2,874.58 $2,915.93
Total Costs $21,085.74 $21,491.31
Collection/(Contribution)
Operating Reserve $0.00 $0.00
Capital Replacement $0.00 $0.00
City Contribution ($3,309.03) ($2,689.25)
General Benefit Contribution ($1,012.12) ($1,031.58)
Total Adjustments ($4,321.14) ($3,720.83)
Total Assessment $16,764.60 $17,770.48
Estimated through June 30
Packet Page. 540
MAD No. 989 FY 2026-27 Budget
Direct Costs FY 2025-26 FY 2026-27
Landscape Maintenance $2,304.80 $2,350.90
Lift Station Maintenance $629.56 $642.15
Utilities Costs $1,259.13 $1,284.31
Total Direct Costs $4,193.49 $4,277.36
Indirect Costs
Assessment Engineer $1,020.41 $1,051.02
City Administration $1,181.03 $1,181.03
Auditor-Controller $62.40 $62.40
Total Indirect Costs $2,263.84 $2,294.45
Total Costs $6,457.33 $6,571.81
Collection/(Contribution)
Operating Reserve $6,221.67 $6,124.36
Capital Replacement $0.00 $0.00
City Contribution $0.00 $0.00
General Benefit Contribution ($968.60) ($985.77)
Total Adjustments $5,253.07 $5,138.59
Total Assessment $11,710.40 $11,710.40
Estimated through June 30
Packet Page. 541
MAD No. 991 FY 2026-27 Budget
Direct Costs FY 2025-26 FY 2026-27
Landscape Maintenance $21,792.02 $22,227.86
Total Direct Costs $21,792.02 $22,227.86
Indirect Costs
Assessment Engineer $2,306.39 $2,375.58
City Administration $2,763.06 $2,763.06
Auditor-Controller $41.40 $41.40
Total Indirect Costs $5,110.85 $5,180.04
Total Costs $26,902.87 $27,407.91
Collection/(Contribution)
Operating Reserve $372.61 $15.21
Capital Replacement $0.00 $0.00
City Contribution $0.00 $0.00
General Benefit Contribution ($807.09) ($822.24)
Total Adjustments ($434.47) ($807.03)
Total Assessment $26,468.40 $26,600.88
Estimated through June 30
Packet Page. 542
MAD No. 993 FY 2026-27 Budget
Direct Costs FY 2025-26 FY 2026-27
Landscape Maintenance $17,039.01 $17,379.79
Utilities Costs $18,746.25 $19,121.18
Total Direct Costs $35,785.26 $36,500.97
Indirect Costs
Assessment Engineer $2,154.48 $2,219.11
City Administration $2,402.60 $2,402.60
Auditor-Controller $83.10 $83.10
Total Indirect Costs $4,640.18 $4,704.81
Total Costs $40,425.44 $41,205.78
Collection/(Contribution)
Operating Reserve $0.00 $0.00
Capital Replacement $0.00 $0.00
City Contribution ($12,708.82) ($13,489.16)
General Benefit Contribution $0.00 $0.00
Total Adjustments ($12,708.82) ($13,489.16)
Total Assessment $27,716.62 $27,716.62
Estimated through June 30
Packet Page. 543
MAD No. 997 FY 2026-27 Budget
Direct Costs FY 2025-26 FY 2026-27
Landscape Maintenance $5,855.76 $5,972.87
Total Direct Costs $5,855.76 $5,972.87
Indirect Costs
Assessment Engineer $495.89 $510.77
City Administration $0.00 $0.00
Auditor-Controller $74.10 $74.10
Total Indirect Costs $569.99 $584.87
Total Costs $6,425.75 $6,557.74
Collection/(Contribution)
Operating Reserve $0.00 $0.00
Capital Replacement $0.00 $0.00
City Contribution ($393.42) ($163.47)
General Benefit Contribution $0.00 $0.00
Total Adjustments ($393.42) ($163.47)
Total Assessment $6,032.33 $6,394.27
Estimated through June 30
Packet Page. 544
MAD No. 1001 FY 2026-27 Budget
Direct Costs FY 2025-26 FY 2026-27
Landscape Maintenance $10,363.99 $10,571.27
Total Direct Costs $10,363.99 $10,571.27
Indirect Costs
Assessment Engineer $916.70 $944.20
City Administration $0.00 $0.00
Auditor-Controller $13.80 $13.80
Total Indirect Costs $930.50 $958.00
Total Costs $11,294.49 $11,529.27
Collection/(Contribution)
Operating Reserve $1,234.14 $1,249.93
Capital Replacement $0.00 $0.00
City Contribution $0.00 $0.00
General Benefit Contribution $0.00 $0.00
Total Adjustments $1,234.14 $1,249.93
Total Assessment $12,528.63 $12,779.20
Estimated through June 30
Packet Page. 545
MAD No. 1002 FY 2026-27 Budget
Direct Costs FY 2025-26 FY 2026-27
Landscape Maintenance $5,488.12 $5,597.89
Total Direct Costs $5,488.12 $5,597.89
Indirect Costs
Assessment Engineer $420.29 $432.90
City Administration $239.22 $239.22
Auditor-Controller $85.80 $85.80
Total Indirect Costs $745.31 $757.92
Total Costs $6,233.44 $6,355.81
Collection/(Contribution)
Operating Reserve $0.00 $0.00
Capital Replacement $0.00 $0.00
City Contribution ($490.40) ($268.19)
General Benefit Contribution $0.00 $0.00
Total Adjustments ($490.40) ($268.19)
Total Assessment $5,743.03 $6,087.61
Estimated through June 30
Packet Page. 546
MAD No. 1005 FY 2026-27 Budget
Direct Costs FY 2025-26 FY 2026-27
Landscape Maintenance $16,284.30 $16,609.99
Utilities Costs $10,611.04 $10,823.26
Total Direct Costs $26,895.34 $27,433.25
Indirect Costs
Assessment Engineer $1,768.45 $1,821.50
City Administration $1,902.11 $1,902.11
Auditor-Controller $30.30 $30.30
Total Indirect Costs $3,700.86 $3,753.91
Total Costs $30,596.20 $31,187.16
Collection/(Contribution)
Operating Reserve $0.00 $0.00
Capital Replacement $0.00 $0.00
City Contribution ($3,437.06) ($3,987.25)
General Benefit Contribution ($2,111.14) ($2,151.91)
Total Adjustments ($5,548.20) ($6,139.16)
Total Assessment $25,048.00 $25,048.00
Estimated through June 30
Packet Page. 547
MAD No. 1007 FY 2026-27 Budget
Direct Costs FY 2025-26 FY 2026-27
Landscape Maintenance $5,550.89 $5,661.90
Total Direct Costs $5,550.89 $5,661.90
Indirect Costs
Assessment Engineer $304.10 $313.22
City Administration $183.90 $183.90
Auditor-Controller $17.40 $17.40
Total Indirect Costs $505.40 $514.52
Total Costs $6,056.28 $6,176.42
Collection/(Contribution)
Operating Reserve $0.00 $0.00
Capital Replacement $0.00 $0.00
City Contribution ($1,879.30) ($1,749.67)
General Benefit Contribution ($21.20) ($21.62)
Total Adjustments ($1,900.49) ($1,771.29)
Total Assessment $4,155.79 $4,405.14
Estimated through June 30
Packet Page. 548
MAD No. 1012 FY 2026-27 Budget
Direct Costs FY 2025-26 FY 2026-27
Landscape Maintenance $6,021.20 $6,141.63
Total Direct Costs $6,021.20 $6,141.63
Indirect Costs
Assessment Engineer $705.05 $726.20
City Administration $516.99 $516.99
Auditor-Controller $4.80 $4.80
Total Indirect Costs $1,226.84 $1,247.99
Total Costs $7,248.04 $7,389.62
Collection/(Contribution)
Operating Reserve $2,530.04 $2,583.96
Capital Replacement $0.00 $0.00
City Contribution $0.00 $0.00
General Benefit Contribution ($141.34) ($144.10)
Total Adjustments $2,388.70 $2,439.86
Total Assessment $9,636.75 $9,829.48
Estimated through June 30
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MAD No. 1016 FY 2026-27 Budget
Direct Costs FY 2025-26 FY 2026-27
Landscape Maintenance $1,872.72 $1,910.17
Utilities Costs $867.61 $884.96
Total Direct Costs $2,740.33 $2,795.14
Indirect Costs
Assessment Engineer $244.24 $251.57
City Administration $216.50 $216.50
Auditor-Controller $10.80 $10.80
Total Indirect Costs $471.54 $478.86
Total Costs $3,211.87 $3,274.00
Collection/(Contribution)
Operating Reserve $89.85 $93.54
Capital Replacement $0.00 $0.00
City Contribution $0.00 $0.00
General Benefit Contribution ($321.19) ($327.40)
Total Adjustments ($231.34) ($233.86)
Total Assessment $2,980.53 $3,040.14
Estimated through June 30
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Packet Page. 551
Preliminary Engineer’s Report
Fiscal Year 2026-27
Maintenance Assessment Districts
Volume 2
Packet Page. 552
Table of Contents
City of San Bernardino
Engineer’s Report MAD’s
Fiscal Year 2026-27
Sections
i. Executive Summary i
ii. Introduction ii
iii. Engineer’s Signature vii

1. MAD No. 1017 1

2. MAD No. 1019 3

3. MAD No. 1020 5

4. MAD No. 1023 7

5. MAD No. 1024 9

6. Assessment Diagrams 11

7. Assessment Rolls 12
Appendices
Appendix A – Assessment Rolls
Appendix B – Assessment Diagrams
Appendix C – MAD District Cost Summary
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i. Executive Sum mar y Pa ge | i
City of San Bernardino
Engineer’s Report MAD’s
Fiscal Year 2026-27
AGENCY: CITY OF SAN BERNARDINO
PROJECT: MAINTENANCE ASSESSMENT 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, pursuant 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. 2026-039 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, 2026 to June 30, 2027.

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 2026-27, 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 6 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 Bernardino Assessor for Fiscal Year 2026-27, is filed in the offices of the City of San Bernardino. An Assessment Diagram of the Districts can be found in Appendix B.

Section 7 ASSESSMENT ROLLS showing the actual assessment for the Fiscal Year 2026-27 apportioned to each parcel as shown on the latest equalized roll at the County Assessor’s Office can be found in Appendix A.

Maintenance
Assessment District Name
Actual Assessment
per Unit ($)
Maximum Assessment
per Unit ($)
MAD No. 1017 Kendall and Pine Area $314.29 $314.29
MAD No. 1019 Northpark and Mountain Area $174.47 $261.50 MAD No. 1020 Mill Street and Dallas Avenue Area $276.90 $330.79 MAD No. 1023 Elm Avenue and Coulston Street Area $68.43 $202.13 MAD No. 1024 Inland Center Drive and Riverwalk Drive Area $211.35 $479.25 Packet Page. 554
ii. Introduction Page | ii
City of San Bernardino
Engineer’s Report MAD’s
Fiscal Year 2026-27
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 administration of various improvements located within the public rightof-way and dedicated easements; all within the boundaries of each MADs. 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 dedicated section of this Engineer’s 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 Assessment 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 benefit requirements only pertaining to these Maintenance Districts.

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 2026-27 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 15, 2026, regarding the District which will provide an opportunity 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 used for the purposes stated within this Report.

Cost Estimate
The cost estimate contains each of the items specified in the Assessment Law.

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ii. Introduction Page | iii
City of San Bernardino
Engineer’s Report MAD’s
Fiscal Year 2026-27
The Assessment Law provides that the estimated costs of the improvements shall include the total cost of the improvements for the entire Fiscal Year 2026-27, 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 increases in assessments 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.

There is a 3.08% proposed inflationary increase in the assessment per acre or per parcel as applicable over the assessment levied for Fiscal Year 2025-26, 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 2026-27.

Proposition 218 Compliance
On November 5, 1996 California voters approved Proposition 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 described 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 Proposition 218, if the assessments are increased in the future, the City 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 streets include all public improvements located within the street right-ofway. 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, assessments 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 addition 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 of the cost of the improvement which benefits the public generally, to be separated from that portion of the cost of the improvement which specially benefits assessed properties. Proposition 218 provides the following definition of “special benefit”:

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ii. Introduction Page | iv
City of San Bernardino
Engineer’s Report MAD’s
Fiscal Year 2026-27
“Special benefit” means a particular and distinct benefit over and above general benefits conferred on real property located in the district or to the public at large. General enhancement of property value does not constitute “special benefit”.

The actual assessment and the amount of the assessment for the Fiscal Year 2026-27 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 Districts by moderating temperatures, providing oxygenation, attenuating noise from adjacent streets and controlling dust for those properties in close proximity to the landscaping. Improved erosion and water quality control, dust abatement, increased public safety (e.g., control sight distance restrictions and fire hazards), improved neighborhood property protection and aesthetics, controlling or restricting the flow of traffic into and out of the development, increasing public safety for both pedestrians and the motoring public, and increasing 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 properties within the Districts. Streetlights also provide safety for pedestrians and motorists living and owning property in the Districts during the nighttime hours, and to assign rights-of-way for 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 benefit to all developed parcels in the Districts. Streetlights are 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 purposes of fixed roadway lighting is to create a nighttime environment conducive to quick, accurate, and comfortable seeing for the user of 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 are established to provide access to each parcel in the Districts. Streetlights provide 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 structures, 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 trails, fencing, fossil filters, bio-swales, and graffiti abatement, 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 properties within the Districts.

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ii. Introduction Page | v
City of San Bernardino
Engineer’s Report MAD’s
Fiscal Year 2026-27
Based on the benefits described above, landscaping, multi-purpose trails, fencing, fossil filters, bio-swales, streetlights, traffic 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 such parcels. Parcels of this nature are usually vacant narrow strips of land or flood control channels and therefore do not generate 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-swales, streetlights, traffic signals, and bridge lights, and graffiti 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 development, 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.

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 benefits 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 general 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.

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ii. Introduction Page | vi
City of San Bernardino
Engineer’s Report MAD’s
Fiscal Year 2026-27
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 districts as the same exist each of which subdivisions of land or parcels 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 districts 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.

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iii. Engineer’s Signature Page | vii
City of San Bernardino
Engineer’s Report MAD’s
Fiscal Year 2026-27
Executed this day of 2026.

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 ____________, 2026. 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 the City of San Bernardino, California, on the _____day of ___________, 2026.

CITY CLERK

CITY OF SAN BERNARDINO

STATE OF CALIFORNIA
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1. MAD No. 1017 Page | 1
City of San Bernardino
Engineer’s Report MAD’s
Fiscal Year 2026-27
Background
Maintenance Assessment District No. 1017 was formed on 1996 to fund the maintenance of various improvements and services within the boundaries of the District.

Description of District Boundaries
The boundaries of MAD No. 1017 are shown on the Assessment Diagram located in Appendix B of this Report and is generally described as follows:

The centerline of Kendall Drive within the boundaries of Tract No.15642 on the south, the centerline of Irvington Avenue on the north, the centerline of Old Pine Avenue and the east line of Tract No. 15642 on the east, and the west line of Tract No. 15642.

Description of Improvements and Services
This Report provides information specific to the parcels within the boundaries of Maintenance Assessment District No. 1017. The improvements to be maintained include 58,025 sq. ft. of landscaping (including 36 trees) along portions along the northside of Kendall Drive and the east and west sides of Pine Avenue and areas of turf within Metropolitan Water District property within Tract No. 15642.

The areas along the east and west sides of New Pine Avenue lying north of Tract No. 15642, the south side of Irvington Avenue and portions of the north and south sides of Washington Avenue, all within the boundaries of the District.

Estimate of Costs
Please see Appendix C of this report for the MAD District Cost Summary that outlines the estimated cost of operating, maintaining, servicing and administering the improvements for Fiscal Year 2026-27. The Fiscal Year 2025-26 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 that 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 mind and the Resolution of Intention delineates the specific areas of maintenance, which will benefit all of the properties within the boundaries.

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, Kendall Drive is designated as a major arterial street and represents 7% of the total maintenance area; thus 15% of 7% of the total costs of maintenance and is deemed to be of general benefit, and not assessable to the District. New Pine Avenue is designated as a secondary arterial street and represents 86% of the total maintenance area, thus 10% of 86% of the total costs of maintenance and is deemed to be of general benefit, and not assessable to the District. Irvington Avenue is designated as a collector street and represents 1% of the total maintenance area; thus 5% of 1% of the total costs of maintenance and is deemed to be of general benefit.

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%, 10% and 5%). The result is the General Benefit of 9.7% 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. Metropolitan Water District property (APN 0261-521-79), which is part of landscape area, receives no benefit and thus exempt from assessments. The parcel owned by the City of San Bernardino (APN 0261- 521-78), which is part of landscape area, receives no benefit and thus exempt from assessments.

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1. MAD No. 1017 Page | 2
City of San Bernardino
Engineer’s Report MAD’s
Fiscal Year 2026-27
The Fiscal Year 2026-27 Assessment Spread.

Total Fiscal Year 2026-27 Budget $34,886.11
Assessment Units 111
Fiscal Year 2026-27 Collectible per Unit $314.29
The Maximum allowable Assessment Rate for Fiscal Year 2026-27 is $314.29 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 hearing by a percentage equal to the increase in the Consumer Price Index for all Urban Consumers (“CPI-U”) for the Riverside-San BernardinoOntario 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. The CPI-U is typically used for maintenance districts. Increases may also occur, without notice or hearing, if the increase is due to a change in land use or density for any parcels within the boundaries of the District, so long as the formula under “Method of Assessment” is applied.

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2. MAD No. 1019 Page | 3
City of San Bernardino
Engineer’s Report MAD’s
Fiscal Year 2026-27
Background
Maintenance Assessment District No. 1019 was formed on 1996 to fund the maintenance of various improvements and services within the boundaries of the District.

Description of District Boundaries
The boundaries of MAD No. 1019 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, the centerline of Mountain Drive on the west, the centerline of “H” Street and the east line of Tract No. 14448 on the east and the centerline of Hill Drive and the southerly line of Tract No. 14448 on the south.

Description of Improvements and Services
This Report provides information specific to the parcels within the boundaries of Maintenance Assessment District No. 1019. The improvements to be maintained include 29,290 sq. ft. of landscaping and all appurtenances (including 1 tree) along portions of the south side of Northpark Boulevard, the east side of Mountain Drive, the north side of Hill Drive, and the west side of “H” Street, all within Tract No. 14448.

Rear yard slopes within Lots 86 through 98 of said Tract, inclusive, have been dedicated to the City for landscape maintenance also.

These areas are to be maintained by the homeowners but may be maintained by the City in the event of homeowner neglect. In the event that the City must maintain the homeowner areas, the actual costs of maintenance will be assessed to the respective properties.

Homeowners will be given a notice giving them 30 days to cure deficiencies prior to the City assuming maintenance. Release of maintenance of the homeowner area back to the property owner will be done at the sole discretion of the City and only upon satisfactory evidence to the City, that said property owner will have the capacity and willingness to continue said maintenance. Neglect shall include improper irrigation, lack of proper weed or pest control or any other conditions resulting in landscaping not being maintained to the minimum standards as established for the Assessment District as stated in the most current revision of the specifications on file at that time in the office of the Director of Public Works/City Engineer.

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, Northpark Boulevard is designated as a major arterial street and represents 11% of the total maintenance area; thus 15% of 11% of the total costs of maintenance is deemed to be of general benefit, and not assessable to the District. Mountain Drive is designated as a secondary arterial street and represents 27% of the total maintenance area, thus 10% of 27% of the total costs of maintenance is deemed to be of general benefit, and not assessable to the District. “H” Street is designated as a collector street and represents 10% of the total maintenance area; thus 5% of 10% of the Packet Page. 563

2. MAD No. 1019 Page | 4
City of San Bernardino
Engineer’s Report MAD’s
Fiscal Year 2026-27
total costs of maintenance is deemed to be of general benefit, and not 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%, 10% and 5%). The result is the General Benefit of 4.85% needed for the District.

Total Fiscal Year 2026-27 Budget $17,098.51
Assessment Units 98
Fiscal Year 2026-27 Collectible per Unit $174.47
The Maximum allowable Assessment Rate for Fiscal Year 2026-27 is $261.50 per unit.

Packet Page. 564

3. MAD No. 1020 Page | 5
City of San Bernardino
Engineer’s Report MAD’s
Fiscal Year 2026-27
Background
Maintenance Assessment District No. 1020 was formed in 1997 to fund the maintenance of various improvements and services within the boundaries of the District.

Description of District Boundaries
The boundaries of MAD No. 1020 are shown on the Assessment Diagram located in Appendix B of this Report and is generally described as follows:

The centerline of Mill Street on the north, the southerly, easterly, and westerly lines of Tract No. 15652 on the south, east and west, respectively.

Description of Improvements and Services
This Report provides information specific to the parcels within the boundaries of Maintenance Assessment District No. 1020. The improvements to be maintained include 2,640 sq. ft. of landscaping and all appurtenances (including one tree) along portions of the south side of Mill Street, adjacent to Lots 8, 9 and 10 of Tract No. 15652.

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 of its General Plan, this portion of Mill Street is designated as a major arterial street. Thus 15% of the cost of landscaping maintenance and appurtenances along Mill Street, 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.

The Fiscal Year 2026-27 Assessment Spread.

Total Fiscal Year 2026-27 Budget $3,599.75
Assessment Units 13
Fiscal Year 2026-27 Collectible per Unit $276.90
The Maximum allowable Assessment Rate for Fiscal Year 2026-27 is $330.79 per unit.

Packet Page. 565

3. MAD No. 1020 Page | 6
City of San Bernardino
Engineer’s Report MAD’s
Fiscal Year 2026-27
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 hearing by a percentage equal to the increase in the Consumer Price Index for all Urban Consumers (“CPI-U”) for the Riverside-San BernardinoOntario 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. The CPI-U is typically used for maintenance districts. Increases may also occur, without notice or hearing, if the increase is due to a change in land use or density for any parcels within the boundaries of the District, so long as the formula under “Method of Assessment” is applied.

Packet Page. 566

4. MAD No. 1023 Page | 7
City of San Bernardino
Engineer’s Report MAD’s
Fiscal Year 2026-27
Background
Maintenance Assessment District No. 1023 was formed in 1997 to fund the maintenance of various improvements and services within the boundaries of the District.

Description of District Boundaries
The boundaries of MAD No. 1023 are shown on the Assessment Diagram located in Appendix B of this Report and is generally described as follows:

The centerline of Coulston Street on the north, the centerline of Richardson Street on the west, and the southerly and easterly boundaries of Tract No. 15777 on the south and east, respectively.

Description of Improvements and Services
This Report provides information specific to the parcels within the boundaries of Maintenance Assessment District No. 1023. The improvements to be maintained include 14,200 sq. ft. of landscaping and all appurtenances and one tree along portions of the east side of Elm Street south of Coulston Street and the south side of Coulston Street, between Elm Avenue and Richardson Street, within Tract No. 15777.

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 of its General Plan, this portion of Coulston Street is designated as a secondary arterial street. Thus 10% of the cost of landscaping maintenance and appurtenances along Coulston Street, 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 (10%). The result is the General Benefit needed for the District.

Packet Page. 567

4. MAD No. 1023 Page | 8
City of San Bernardino
Engineer’s Report MAD’s
Fiscal Year 2026-27
The Fiscal Year 2026-27 Assessment Spread.

Total Fiscal Year 2026-27 Budget $5,748.47
Assessment Units 84
Fiscal Year 2026-27 Collectible per Unit $68.43
The Maximum allowable Assessment Rate for Fiscal Year 2026-27 is $202.13 per unit.

Packet Page. 568

5. MAD No. 1024 Page | 9
City of San Bernardino
Engineer’s Report MAD’s
Fiscal Year 2026-27
Background
Maintenance Assessment District No. 1024 was formed in 1998 to fund the maintenance of various improvements and services within the boundaries of the District.

Description of District Boundaries
The boundaries of MAD No. 1024 are shown on the Assessment Diagram located in Appendix B of this Report and is generally described as follows:

The centerline of Inland Center Drive on the west, the San Bernardino County Flood Control District on the east, the northerly and southerly boundaries of Tract No. 14706 on the north and south, respectively, and the southerly line of Lot 38, Coburn Lots.

Description of Improvements and Services
This Report provides information specific to the parcels within the boundaries of Maintenance Assessment District No. 1024. The improvements to be maintained include 16,500 sq. ft. of landscaping and all appurtenances along portions of the northerly side of Riverwalk Drive, the easterly side of Inland Center Drive, the easterly side of Scenic Drive and Sewer Lift Station on Lot A, Tract No. 14706.

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 of its General Plan, this portion of Inland Center Drive is designated as a major arterial street. The landscape maintenance area within Inland Center Drive represents 10% of the total maintenance area within the District and pursuant to the above determination of benefit, 15% of costs of maintenance for this street (i.e. 15% of 10% of the total landscaping 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 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 0.26% 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 City has an easement across Lots A and B for a Sewer Lift Station (APN 0141-541-61) and Landscape Maintenance (APN 0141-541-62) respectively. Since the City’s interest is only an easement, these lots will be nil assessed.

Packet Page. 569

5. MAD No. 1024 Page | 10
City of San Bernardino
Engineer’s Report MAD’s
Fiscal Year 2026-27
The Fiscal Year 2026-27 Assessment Spread.

Total Fiscal Year 2026-27 Budget $13,949.16
Assessment Units 66
Fiscal Year 2026-27 Collectible per Unit $211.35
The Maximum allowable Assessment Rate for Fiscal Year 2026-27 is $479.25 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 hearing by a percentage equal to the increase in the Consumer Price Index for all Urban Consumers (“CPI-U”) for the Riverside-San BernardinoOntario 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. The CPI-U is typically used for maintenance districts. Increases may also occur, without notice or hearing, if the increase is due to a change in land use or density for any parcels within the boundaries of the District, so long as the formula under “Method of Assessment” is applied.

Packet Page. 570

6. Assessment Diagrams Page | 11
City of San Bernardino
Engineer’s Report MAD’s
Fiscal Year 2026-27
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 current fiscal year, a corrected parcel number and/or new parcel number will be identified and resubmitted to the County Auditor/Controller. The assessment amount to be levied and collected for the resubmitted parcel or parcels shall be based on the method of apportionment and assessment rate approved in this Report. Therefore, if a single parcel has changed to multiple parcels, the assessment amount applied to each of the new parcels shall be recalculated and applied according to the approved method of apportionment and assessment rate rather than a proportionate share of the original assessment.

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

Packet Page. 571

7. Assessment Rolls Page | 12
City of San Bernardino
Engineer’s Report MAD’s
Fiscal Year 2026-27
The actual amount of the assessment for the Fiscal Year 2026-27 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.

Packet Page. 572
Appendix A:

Assessment Rolls
Packet Page. 573
Assessment Roll
CC030-SP082 - MAD 1017
Fiscal Year 2026-27
APN Levy APN Levy APN Levy APN Levy
0261241450000 $314.28 0261241730000 $314.28 0261521240000 $314.28 0261571100000 $314.28 0261241460000 $314.28 0261241740000 $314.28 0261521250000 $314.28 0261571110000 $314.28 0261241470000 $314.28 0261241750000 $314.28 0261521260000 $314.28 0261571120000 $314.28 0261241480000 $314.28 0261241760000 $314.28 0261521270000 $314.28 0261571130000 $314.28 0261241490000 $314.28 0261241770000 $314.28 0261521280000 $314.28 0261571140000 $314.28 0261241500000 $314.28 0261521010000 $314.28 0261521290000 $314.28 0261571150000 $314.28 0261241510000 $314.28 0261521020000 $314.28 0261521300000 $314.28 0261571160000 $314.28 0261241520000 $314.28 0261521030000 $314.28 0261521310000 $314.28 0261571170000 $314.28 0261241530000 $314.28 0261521040000 $314.28 0261521320000 $314.28 0261571180000 $314.28 0261241540000 $314.28 0261521050000 $314.28 0261521330000 $314.28 0261571190000 $314.28 0261241550000 $314.28 0261521060000 $314.28 0261521340000 $314.28 0261571200000 $314.28 0261241560000 $314.28 0261521070000 $314.28 0261521350000 $314.28 0261571210000 $314.28 0261241570000 $314.28 0261521080000 $314.28 0261521360000 $314.28 0261571220000 $314.28 0261241580000 $314.28 0261521090000 $314.28 0261521370000 $314.28 0261571230000 $314.28 0261241590000 $314.28 0261521100000 $314.28 0261521380000 $314.28 0261571240000 $314.28 0261241600000 $314.28 0261521110000 $314.28 0261521390000 $314.28 0261571250000 $314.28 0261241610000 $314.28 0261521120000 $314.28 0261521400000 $314.28 0261571260000 $314.28 0261241620000 $314.28 0261521130000 $314.28 0261521410000 $314.28 0261571270000 $314.28 0261241630000 $314.28 0261521140000 $314.28 0261521420000 $314.28 0261571280000 $314.28 0261241640000 $314.28 0261521150000 $314.28 0261571010000 $314.28 0261571290000 $314.28 0261241650000 $314.28 0261521160000 $314.28 0261571020000 $314.28 0261571300000 $314.28 0261241660000 $314.28 0261521170000 $314.28 0261571030000 $314.28 0261571310000 $314.28 0261241670000 $314.28 0261521180000 $314.28 0261571040000 $314.28 0261571320000 $314.28 0261241680000 $314.28 0261521190000 $314.28 0261571050000 $314.28 0261571330000 $314.28 0261241690000 $314.28 0261521200000 $314.28 0261571060000 $314.28 0261571340000 $314.28 0261241700000 $314.28 0261521210000 $314.28 0261571070000 $314.28 0261571350000 $314.28 0261241710000 $314.28 0261521220000 $314.28 0261571080000 $314.28 0261571360000 $314.28 0261241720000 $314.28 0261521230000 $314.28 0261571090000 $314.28 Totals Parcels 111 Levy $34,885.08

Page 1 of 1 ends

Packet Page. 574
Assessment Roll
CC030-SP083 - MAD 1019
Fiscal Year 2026-27
APN Levy APN Levy APN Levy APN Levy
0154761010000 $174.46 0154761260000 $174.46 0154761510000 $174.46 0154761760000 $174.46 0154761020000 $174.46 0154761270000 $174.46 0154761520000 $174.46 0154761770000 $174.46 0154761030000 $174.46 0154761280000 $174.46 0154761530000 $174.46 0154761780000 $174.46 0154761040000 $174.46 0154761290000 $174.46 0154761540000 $174.46 0154761790000 $174.46 0154761050000 $174.46 0154761300000 $174.46 0154761550000 $174.46 0154761800000 $174.46 0154761060000 $174.46 0154761310000 $174.46 0154761560000 $174.46 0154761810000 $174.46 0154761070000 $174.46 0154761320000 $174.46 0154761570000 $174.46 0154761820000 $174.46 0154761080000 $174.46 0154761330000 $174.46 0154761580000 $174.46 0154761830000 $174.46 0154761090000 $174.46 0154761340000 $174.46 0154761590000 $174.46 0154761840000 $174.46 0154761100000 $174.46 0154761350000 $174.46 0154761600000 $174.46 0154761850000 $174.46 0154761110000 $174.46 0154761360000 $174.46 0154761610000 $174.46 0154771010000 $174.46 0154761120000 $174.46 0154761370000 $174.46 0154761620000 $174.46 0154771020000 $174.46 0154761130000 $174.46 0154761380000 $174.46 0154761630000 $174.46 0154771030000 $174.46 0154761140000 $174.46 0154761390000 $174.46 0154761640000 $174.46 0154771040000 $174.46 0154761150000 $174.46 0154761400000 $174.46 0154761650000 $174.46 0154771050000 $174.46 0154761160000 $174.46 0154761410000 $174.46 0154761660000 $174.46 0154771060000 $174.46 0154761170000 $174.46 0154761420000 $174.46 0154761670000 $174.46 0154771070000 $174.46 0154761180000 $174.46 0154761430000 $174.46 0154761680000 $174.46 0154771080000 $174.46 0154761190000 $174.46 0154761440000 $174.46 0154761690000 $174.46 0154771090000 $174.46 0154761200000 $174.46 0154761450000 $174.46 0154761700000 $174.46 0154771100000 $174.46 0154761210000 $174.46 0154761460000 $174.46 0154761710000 $174.46 0154771110000 $174.46 0154761220000 $174.46 0154761470000 $174.46 0154761720000 $174.46 0154771120000 $174.46 0154761230000 $174.46 0154761480000 $174.46 0154761730000 $174.46 0154771130000 $174.46 0154761240000 $174.46 0154761490000 $174.46 0154761740000 $174.46 0154761250000 $174.46 0154761500000 $174.46 0154761750000 $174.46 Totals Parcels 98 Levy $17,097.08

Page 1 of 1 ends

Packet Page. 575
Assessment Roll
CC030-SP085 - MAD 1020
Fiscal Year 2026-27
APN Levy APN Levy APN Levy APN Levy
0142661790000 $276.90 0142661830000 $276.90 0142791030000 $276.90 0142791070000 $276.90 0142661800000 $276.90 0142661840000 $276.90 0142791040000 $276.90 0142661810000 $276.90 0142791010000 $276.90 0142791050000 $276.90 0142661820000 $276.90 0142791020000 $276.90 0142791060000 $276.90 Totals Parcels 13 Levy $3,599.70

Page 1 of 1 ends

Packet Page. 576
Assessment Roll
CC030-SP084 - MAD 1023
Fiscal Year 2026-27
APN Levy APN Levy APN Levy APN Levy
0281292010000 $68.42 0281391010000 $68.42 0281391250000 $68.42 0281391460000 $68.42 0281292020000 $68.42 0281391020000 $68.42 0281391260000 $68.42 0281391470000 $68.42 0281292030000 $68.42 0281391030000 $68.42 0281391270000 $68.42 0281391480000 $68.42 0281292040000 $68.42 0281391040000 $68.42 0281391280000 $68.42 0281391490000 $68.42 0281292050000 $68.42 0281391050000 $68.42 0281391290000 $68.42 0281391500000 $68.42 0281292060000 $68.42 0281391060000 $68.42 0281391300000 $68.42 0281391510000 $68.42 0281292070000 $68.42 0281391070000 $68.42 0281391310000 $68.42 0281391520000 $68.42 0281292080000 $68.42 0281391080000 $68.42 0281391320000 $68.42 0281391530000 $68.42 0281292090000 $68.42 0281391090000 $68.42 0281391330000 $68.42 0281391540000 $68.42 0281292100000 $68.42 0281391100000 $68.42 0281391340000 $68.42 0281391550000 $68.42 0281292110000 $68.42 0281391110000 $68.42 0281391350000 $68.42 0281391560000 $68.42 0281292120000 $68.42 0281391120000 $68.42 0281391360000 $68.42 0281391570000 $68.42 0281292130000 $68.42 0281391130000 $68.42 0281391370000 $68.42 0281391580000 $68.42 0281292140000 $68.42 0281391140000 $68.42 0281391380000 $68.42 0281391590000 $68.42 0281292150000 $68.42 0281391150000 $68.42 0281391390000 $68.42 0281391600000 $68.42 0281292160000 $68.42 0281391190000 $68.42 0281391400000 $68.42 0281391610000 $68.42 0281292170000 $68.42 0281391200000 $68.42 0281391410000 $68.42 0281391620000 $68.42 0281292180000 $68.42 0281391210000 $68.42 0281391420000 $68.42 0281391630000 $68.42 0281292190000 $68.42 0281391220000 $68.42 0281391430000 $68.42 0281391640000 $68.42 0281292200000 $68.42 0281391230000 $68.42 0281391440000 $68.42 0281391650000 $68.42 0281292210000 $68.42 0281391240000 $68.42 0281391450000 $68.42 0281391660000 $68.42 Totals Parcels 84 Levy $5,747.28

Page 1 of 1 ends

Packet Page. 577
Assessment Roll
CC030-SP086 - MAD 1024
Fiscal Year 2026-27
APN Levy APN Levy APN Levy APN Levy
0141541010000 $211.34 0141541180000 $211.34 0141541350000 $211.34 0141541520000 $211.34 0141541020000 $211.34 0141541190000 $211.34 0141541360000 $211.34 0141541530000 $211.34 0141541030000 $211.34 0141541200000 $211.34 0141541370000 $211.34 0141541540000 $211.34 0141541040000 $211.34 0141541210000 $211.34 0141541380000 $211.34 0141541550000 $211.34 0141541050000 $211.34 0141541220000 $211.34 0141541390000 $211.34 0141541560000 $211.34 0141541060000 $211.34 0141541230000 $211.34 0141541400000 $211.34 0141541570000 $211.34 0141541070000 $211.34 0141541240000 $211.34 0141541410000 $211.34 0141541580000 $211.34 0141541080000 $211.34 0141541250000 $211.34 0141541420000 $211.34 0141541590000 $211.34 0141541090000 $211.34 0141541260000 $211.34 0141541430000 $211.34 0141541600000 $211.34 0141541100000 $211.34 0141541270000 $211.34 0141541440000 $211.34 0141541650000 $211.34 0141541110000 $211.34 0141541280000 $211.34 0141541450000 $211.34 0141541660000 $211.34 0141541120000 $211.34 0141541290000 $211.34 0141541460000 $211.34 0141541670000 $211.34 0141541130000 $211.34 0141541300000 $211.34 0141541470000 $211.34 0141541680000 $211.34 0141541140000 $211.34 0141541310000 $211.34 0141541480000 $211.34 0141541690000 $211.34 0141541150000 $211.34 0141541320000 $211.34 0141541490000 $211.34 0141541700000 $211.34 0141541160000 $211.34 0141541330000 $211.34 0141541500000 $211.34 0141541170000 $211.34 0141541340000 $211.34 0141541510000 $211.34 Totals Parcels 66 Levy $13,948.44

Page 1 of 1 ends

Packet Page. 578
Appendix B:

Assessment Diagrams
Packet Page. 579
PINE
AVE
BAILEY
CT

KENDALL
DR

WASHINGTON
ST
WHITE
PINE
AVE
TORREY
PINE
RD
§¨¦215
0 100 200 400Feet
MAINTENANCE ASSESSMENT DISTRICT NO. 1017
Landscaping 58,025 sq. ft.

CITY OF SAN BERNARDINO

ASSESSMENT DIAGRAM
Ê
Packet Page. 580
H ST

NORTHPARK BLVD

LANTERN CREST DR
51ST ST

HILL DR

SIERRA MESA RD

SEQUOIA ST

SUNBROOK DR

MOUNTIAN DR

SUNCREST CIR

MOUNTAIN CREST DR
0 75 150 300Feet
MAINTENANCE ASSESSMENT DISTRICT NO. 1019
Landscaping 29,290 sq. ft. Contingent 21,375 sq. ft.

CITY OF SAN BERNARDINO

ASSESSMENT DIAGRAM
Ê
Packet Page. 581

DALLAS AVE
0 50 100 200Feet
MAINTENANCE ASSESSMENT DISTRICT NO. 1020
Landscaping 2,640 sq. ft.

CITY OF SAN BERNARDINO

ASSESSMENT DIAGRAM
Ê
Packet Page. 582

ELM AVE

COULSTON ST

RICHAROSON ST

CURTIS ST

SHEDDEN DR

COLOMA ST

JASMIN CT

LILAC CT
§¨¦10
0 75 150 300Feet
MAINTENANCE ASSESSMENT DISTRICT NO. 1023
Landscaping 14,200 sq. ft.

CITY OF SAN BERNARDINO

ASSESSMENT DIAGRAM
Ê
Packet Page. 583
MONICA
AVE

RIVERWALK
DR

RIVERWALK
DR
VALLEY
VIEW
DR
0 50 100 200Feet
MAINTENANCE ASSESSMENT DISTRICT NO. 1024
Landscaping 16,500 sq. ft. Sewer Lift Station

CITY OF SAN BERNARDINO

ASSESSMENT DIAGRAM
Ê
Packet Page. 584
Appendix C:

MAD District Cost Summary
Packet Page. 585
MAD No. 1017 FY 2026-27 Budget
Direct Costs FY 2025-26 FY 2026-27
Landscape Maintenance $37,738.17 $38,492.93
Total Direct Costs $37,738.17 $38,492.93
Indirect Costs
Assessment Engineer $2,638.96 $2,718.13
City Administration $2,787.91 $2,787.91
Auditor-Controller $33.30 $33.30
Total Indirect Costs $5,460.17 $5,539.34
Total Costs $43,198.34 $44,032.27
Collection/(Contribution)
Operating Reserve $0.00 $0.00
Capital Replacement $0.00 $0.00
City Contribution ($5,164.38) ($4,875.03)
General Benefit Contribution ($4,190.24) ($4,271.13)
Total Adjustments ($9,354.62) ($9,146.16)
Total Assessment $33,843.72 $34,886.11
Estimated through June 30
Packet Page. 586
MAD No. 1019 FY 2026-27 Budget
Direct Costs FY 2025-26 FY 2026-27
Landscape Maintenance $9,852.70 $10,049.75
Total Direct Costs $9,852.70 $10,049.75
Indirect Costs
Assessment Engineer $1,293.42 $1,332.22
City Administration $1,206.10 $1,206.10
Auditor-Controller $29.40 $29.40
Total Indirect Costs $2,528.92 $2,567.72
Total Costs $12,381.61 $12,617.47
Collection/(Contribution)
Operating Reserve $4,806.50 $5,092.98
Capital Replacement $0.00 $0.00
City Contribution $0.00 $0.00
General Benefit Contribution ($600.51) ($611.95)
Total Adjustments $4,205.99 $4,481.04
Total Assessment $16,587.61 $17,098.51
Estimated through June 30
Packet Page. 587
MAD No. 1020 FY 2026-27 Budget
Direct Costs FY 2025-26 FY 2026-27
Landscape Maintenance $1,570.22 $1,601.62
Total Direct Costs $1,570.22 $1,601.62
Indirect Costs
Assessment Engineer $255.52 $263.19
City Administration $212.57 $212.57
Auditor-Controller $3.90 $3.90
Total Indirect Costs $471.99 $479.66
Total Costs $2,042.21 $2,081.28
Collection/(Contribution)
Operating Reserve $1,756.31 $1,830.66
Capital Replacement $0.00 $0.00
City Contribution $0.00 $0.00
General Benefit Contribution ($306.33) ($312.19)
Total Adjustments $1,449.98 $1,518.47
Total Assessment $3,492.19 $3,599.75
Estimated through June 30
Packet Page. 588
MAD No. 1023 FY 2026-27 Budget
Direct Costs FY 2025-26 FY 2026-27
Landscape Maintenance $3,702.50 $3,776.55
Total Direct Costs $3,702.50 $3,776.55
Indirect Costs
Assessment Engineer $434.84 $447.89
City Administration $38.94 $38.94
Auditor-Controller $25.20 $25.20
Total Indirect Costs $498.98 $512.02
Total Costs $4,201.47 $4,288.57
Collection/(Contribution)
Operating Reserve $1,795.38 $1,888.75
Capital Replacement $0.00 $0.00
City Contribution $0.00 $0.00
General Benefit Contribution ($420.15) ($428.86)
Total Adjustments $1,375.23 $1,459.90
Total Assessment $5,576.70 $5,748.47
Estimated through June 30
Packet Page. 589
MAD No. 1024 FY 2026-27 Budget
Direct Costs FY 2025-26 FY 2026-27
Landscape Maintenance $5,056.91 $5,158.04
Lift Station Maintenance $5,650.24 $5,763.24
Total Direct Costs $10,707.14 $10,921.29
Indirect Costs
Assessment Engineer $1,055.18 $1,086.84
City Administration $477.55 $477.55
Auditor-Controller $19.80 $19.80
Total Indirect Costs $1,552.53 $1,584.19
Total Costs $12,259.68 $12,505.48
Collection/(Contribution)
Operating Reserve $1,304.13 $1,475.76
Capital Replacement $0.00 $0.00
City Contribution $0.00 $0.00
General Benefit Contribution ($31.44) ($32.07)
Total Adjustments $1,272.68 $1,443.68
Total Assessment $13,532.36 $13,949.16
Estimated through June 30
Packet Page. 590
Packet Page. 591
Preliminary Engineer’s Report
Fiscal Year 2026-27
Maintenance Assessment Districts
Volume 3
Packet Page. 592
Table of Contents
City of San Bernardino
MAD’s Engineer’s Report
Fiscal Year 2026-27
Sections
i. Executive Summary i
ii. Introduction ii
iii. Engineer’s Signature vii

1. MAD No. 1025 1

2. MAD No. 1027 3

3. Assessment Diagrams 5

4. Assessment Rolls 6
Appendices
Appendix A – Assessment Rolls
Appendix B – Assessment Diagrams
Appendix C – MAD District Cost Summary
Packet Page. 593
i. Executive Sum mar y Pa ge | i
City of San Bernardino
MAD’s Engineer’s Report
Fiscal Year 2026-27
AGENCY: CITY OF SAN BERNARDINO
PROJECT: MAINTENANCE ASSESSMENT DISTRICTS ENGINEER REPORT TO: CITY COUNCIL

CITY OF SAN BERNARDINO

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 3 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 Bernardino Assessor for Fiscal Year 2026-27, is filed in the offices of the City of San Bernardino. An Assessment Diagram of the Districts can be found in Appendix B.

Section 4 ASSESSMENT ROLLS showing the actual assessment for the Fiscal Year 2026-27 apportioned to each parcel as shown on the latest equalized roll at the County Assessor’s Office can be found in Appendix A.

Maintenance
Assessment District Name
Actual Assessment
per Unit ($)
Maximum Assessment
per Unit ($)
MAD No. 1025 Palm Avenue and Washington Avenue Area $258.43 $258.43 MAD No. 1027 Waterman Avenue and Washington Street Area $195.67 $279.94 Packet Page. 594
ii. Introduction Page | ii
City of San Bernardino
MAD’s Engineer’s Report
Fiscal Year 2026-27
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 administration of various improvements located within the public rightof-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.

Designation of Maintenance Assessment District/Zones:

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

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.

Packet Page. 595
ii. Introduction Page | iii
City of San Bernardino
MAD’s Engineer’s Report
Fiscal Year 2026-27
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 improvements shall include the total cost of the improvements for the entire Fiscal Year 2026-27, including incidental expenses, which may include operating reserves.

Changes in Organization
There are no changes in organization for Fiscal Year 2026-27.

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.

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 addition 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.” Packet Page. 596
ii. Introduction Page | iv
City of San Bernardino
MAD’s Engineer’s Report
Fiscal Year 2026-27
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 of the cost of the improvement which benefits the public generally, to be separated from that portion of the cost of the improvement which specially 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 real property located in the district or to the public at large. General enhancement of property value does not constitute “special benefit”.

Direct and Special Benefit
The maintenance of improvements provides direct and special benefit to those properties located within each of 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 electricity for the streetlights and traffic signals and the maintenance of Packet Page. 597
ii. Introduction Page | v
City of San Bernardino
MAD’s Engineer’s Report
Fiscal Year 2026-27
landscaping, multi-purpose trails, fencing, fossil filters, bio-swales, traffic signals, and bridge lights, and graffiti abatement are apportioned on a per acre, per EDU (Equivalent Dwelling Unit), or per parcel basis. Based on the benefits described above, landscaping, multi-purpose trails, fencing, fossil filters, bio-swales, streetlights, traffic 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 such parcels. Parcels of this nature are usually vacant narrow strips of land or flood control channels and therefore do not generate 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, bioswales, streetlights, traffic signals, and bridge lights, and graffiti 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 development, 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 25% 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 20% 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 15% 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 districts by agencies for the purpose of providing certain public improvements, which include the construction, maintenance, and servicing 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 fairly distributes the net amount among all assessable lots or parcels in proportion to the estimated benefits to be received by each such lot or parcel from the improvements.”
The formula used for calculating assessments reflects the composition 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 benefits 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 general enhancement of property value does not constitute a special benefit.

Packet Page. 598
ii. Introduction Page | vi
City of San Bernardino
MAD’s Engineer’s Report
Fiscal Year 2026-27
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.

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

Packet Page. 599
iii. Engineer’s Signature Page | vii
City of San Bernardino
MAD’s Engineer’s Report
Fiscal Year 2026-27
Executed this day of 2026.

FRANCISCO MARTINEZ JR
PROFESSIONAL CIVIL ENGINEER NO. 84640

ENGINEER OF WORK

CITY OF SAN BERNARDINO

CITY CLERK

CITY OF SAN BERNARDINO

CITY CLERK

CITY OF SAN BERNARDINO

STATE OF CALIFORNIA
Packet Page. 600

1. MAD No. 1025 Page | 1
City of San Bernardino
MAD’s Engineer’s Report
Fiscal Year 2026-27
Background
Maintenance Assessment District No. 1025 was formed in 2000 to fund the maintenance of various improvements and services within the boundaries of the District.

Description of District Boundaries
The boundaries of MAD No. 1025 are shown on the Assessment Diagram located in Appendix B of this Report and is generally described as follows:

The centerline of Washington Avenue on the north, Palm Avenue on the east, and the southwesterly line of Tract No. 15743 on the southwest.

Description of Improvements and Services
This Report provides information specific to the parcels within the boundaries of Maintenance Assessment District No. 1025. The improvements to be maintained include 18,150 sq. ft. of landscaping and all appurtenances (including one tree) along portions of the west side of Palm Avenue, south of Washington Avenue, portions of Washington Avenue adjacent to Lot 1 of Tract No. 15743 and along portions of the south side of Red Sky Avenue, all within Tract No. 15743.

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, Palm Avenue is classified as a secondary arterial street and represents 65.84% of the total area of maintenance. Pursuant to the above determination of benefit, 20% of 65.84% of the total cost of maintenance will not be assessed to the District. The remaining area of maintenance along the southwesterly side of Red Sky Avenue, which is classified as a local street, is 100% special benefit and 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 (20%). The result is the General Benefit of 13.17% needed for the District.

1. MAD No. 1025 Page | 2
City of San Bernardino
MAD’s Engineer’s Report
Fiscal Year 2026-27
The Fiscal Year 2026-27 Assessment Spread.

Total Fiscal Year 2026-27 Budget $9,820.31
Assessment Units 38
Fiscal Year 2026-27 Collectible per Unit $258.43
The Maximum allowable Assessment Rate for Fiscal Year 2026-27 is $258.43 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 hearing by a percentage equal to the increase in the Consumer Price Index for all Urban Consumers (“CPI-U”) for the Riverside-San BernardinoOntario 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 increase, if needed, exceed 5% without a majority approval of property owners in the District.

Packet Page. 602

2. MAD No. 1027 Page | 3
City of San Bernardino
MAD’s Engineer’s Report
Fiscal Year 2026-27
Background
Maintenance Assessment District No. 1027 was formed in 2001 to fund the maintenance of various improvements and services within the boundaries of the District.

Description of District Boundaries
The boundaries of MAD No. 1027 are shown on the Assessment Diagram located in Appendix B of this Report and is generally described as follows:

The centerlines of Commercial Road on the north, Watermen Avenue on the east, Washington Street on the south, and Wier Road, Heritage Lane, and Foxcroft Way on the west, all within the boundaries of Tract Nos. 15826 and 15991, and within a certain easement granted to the City of San Bernardino by the City of Colton.

Description of Improvements and Services
This Report provides information specific to the parcels within the boundaries of Maintenance Assessment District No. 1027. The improvements to be maintained include 97,749 sq. ft. landscaping and all appurtenances (including one tree) along portions of Waterman Avenue, Washington Street, Wier Road, Heritage Lane, Foxcroft Way, Commercial Road, Carol Way, and Beverly Drive within Tract Nos. 15826 and 15991, and within a certain easement granted to the City of San Bernardino by the City of Colton.

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).

Waterman Avenue and Washington Street are both classified as major arterial streets and represent 39.13% of the total area of maintenance. Pursuant to the above determination of benefit, 25% of 39.13% of the total cost of maintenance will not be assessed to the District The remaining area of maintenance along the easterly side of Wier Road, Heritage Lane, Foxcroft Way, and the south side of Commercial Road, the north and south side of Beverly Drive and the north side of Carol Way are classified as local streets, and are 100% special benefit 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 (25%). The result is the General Benefit of 9.8% needed for the District.

Packet Page. 603

2. MAD No. 1027 Page | 4
City of San Bernardino
MAD’s Engineer’s Report
Fiscal Year 2026-27
The Fiscal Year 2026-27 Assessment Spread.

Total Fiscal Year 2026-27 Budget $29,546.07
Assessment Units 151
Fiscal Year 2026-27 Collectible per Unit $195.67
`
The Maximum allowable Assessment Rate for Fiscal Year 2026-27 is $279.94 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 hearing by a percentage equal to the increase in the Consumer Price Index for all Urban Consumers (“CPI-U”) for the Riverside-San BernardinoOntario 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 increase, if needed, exceed 5% without a majority approval of property owners in the District.

Packet Page. 604

3. Assessment Diagrams Page | 5
City of San Bernardino
MAD’s Engineer’s Report
Fiscal Year 2026-27
A reduced copy of the Assessment Diagrams are filed herewith, are incorporated by reference in Appendix B herein, and made part of this Report.

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

Packet Page. 605

4. Assessment Rolls Page | 6
City of San Bernardino
MAD’s Engineer’s Report
Fiscal Year 2026-27
The actual amount of the assessment for the Fiscal Year 2026-27 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.

Packet Page. 606
Appendix A:

Assessment Rolls
Packet Page. 607
Assessment Roll
CC030-SP087 - MAD 1025
Fiscal Year 2026-27
APN Levy APN Levy APN Levy APN Levy
0261551010000 $258.42 0261551110000 $258.42 0261551210000 $258.42 0261551310000 $258.42 0261551020000 $258.42 0261551120000 $258.42 0261551220000 $258.42 0261551320000 $258.42 0261551030000 $258.42 0261551130000 $258.42 0261551230000 $258.42 0261551330000 $258.42 0261551040000 $258.42 0261551140000 $258.42 0261551240000 $258.42 0261551340000 $258.42 0261551050000 $258.42 0261551150000 $258.42 0261551250000 $258.42 0261551350000 $258.42 0261551060000 $258.42 0261551160000 $258.42 0261551260000 $258.42 0261551360000 $258.42 0261551070000 $258.42 0261551170000 $258.42 0261551270000 $258.42 0261551370000 $258.42 0261551080000 $258.42 0261551180000 $258.42 0261551280000 $258.42 0261551380000 $258.42 0261551090000 $258.42 0261551190000 $258.42 0261551290000 $258.42 0261551100000 $258.42 0261551200000 $258.42 0261551300000 $258.42 Totals Parcels 38 Levy $9,819.96

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Packet Page. 608
Assessment Roll
CC030-SP089 - MAD 1027
Fiscal Year 2026-27
APN Levy APN Levy APN Levy APN Levy
0141511540000 $195.66 0141551020000 $195.66 0141551400000 $195.66 0141561170000 $195.66 0141511550000 $195.66 0141551030000 $195.66 0141551410000 $195.66 0141561180000 $195.66 0141511560000 $195.66 0141551040000 $195.66 0141551420000 $195.66 0141561190000 $195.66 0141511570000 $195.66 0141551050000 $195.66 0141551430000 $195.66 0141561200000 $195.66 0141511580000 $195.66 0141551060000 $195.66 0141551440000 $195.66 0141561210000 $195.66 0141511590000 $195.66 0141551070000 $195.66 0141551450000 $195.66 0141561220000 $195.66 0141511600000 $195.66 0141551080000 $195.66 0141551460000 $195.66 0141561230000 $195.66 0141511610000 $195.66 0141551090000 $195.66 0141551470000 $195.66 0141561240000 $195.66 0141511620000 $195.66 0141551100000 $195.66 0141551480000 $195.66 0141561250000 $195.66 0141511630000 $195.66 0141551110000 $195.66 0141551490000 $195.66 0141561260000 $195.66 0141511640000 $195.66 0141551120000 $195.66 0141551500000 $195.66 0141561270000 $195.66 0141511650000 $195.66 0141551130000 $195.66 0141551510000 $195.66 0141561280000 $195.66 0141531210000 $195.66 0141551140000 $195.66 0141551520000 $195.66 0141561290000 $195.66 0141531220000 $195.66 0141551150000 $195.66 0141551530000 $195.66 0141561300000 $195.66 0141531230000 $195.66 0141551160000 $195.66 0141551540000 $195.66 0141561310000 $195.66 0141531240000 $195.66 0141551170000 $195.66 0141551550000 $195.66 0141561320000 $195.66 0141531250000 $195.66 0141551180000 $195.66 0141551560000 $195.66 0141561330000 $195.66 0141531260000 $195.66 0141551190000 $195.66 0141551570000 $195.66 0141571010000 $195.66 0141531270000 $195.66 0141551200000 $195.66 0141551580000 $195.66 0141571020000 $195.66 0141531280000 $195.66 0141551210000 $195.66 0141551590000 $195.66 0141571030000 $195.66 0141531290000 $195.66 0141551220000 $195.66 0141551600000 $195.66 0141571040000 $195.66 0141531300000 $195.66 0141551230000 $195.66 0141551610000 $195.66 0141571050000 $195.66 0141531310000 $195.66 0141551240000 $195.66 0141561010000 $195.66 0141571060000 $195.66 0141531320000 $195.66 0141551250000 $195.66 0141561020000 $195.66 0141571070000 $195.66 0141531330000 $195.66 0141551260000 $195.66 0141561030000 $195.66 0141571080000 $195.66 0141531340000 $195.66 0141551270000 $195.66 0141561040000 $195.66 0141571090000 $195.66 0141531350000 $195.66 0141551280000 $195.66 0141561050000 $195.66 0141571100000 $195.66 0141531360000 $195.66 0141551290000 $195.66 0141561060000 $195.66 0141571110000 $195.66 0141531370000 $195.66 0141551300000 $195.66 0141561070000 $195.66 0141571120000 $195.66 0141531380000 $195.66 0141551310000 $195.66 0141561080000 $195.66 0141571130000 $195.66 0141531390000 $195.66 0141551320000 $195.66 0141561090000 $195.66 0141571140000 $195.66 0141531400000 $195.66 0141551330000 $195.66 0141561100000 $195.66 0141571150000 $195.66 0141531410000 $195.66 0141551340000 $195.66 0141561110000 $195.66 0141571160000 $195.66 0141531420000 $195.66 0141551350000 $195.66 0141561120000 $195.66 0141571170000 $195.66 0141531430000 $195.66 0141551360000 $195.66 0141561130000 $195.66 0141571180000 $195.66 0141531440000 $195.66 0141551370000 $195.66 0141561140000 $195.66 0141571190000 $195.66 0141531450000 $195.66 0141551380000 $195.66 0141561150000 $195.66 0141571200000 $195.66 0141551010000 $195.66 0141551390000 $195.66 0141561160000 $195.66 Totals Parcels 151 Levy $29,544.66

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Packet Page. 609
Appendix B:

Assessment Diagrams
Packet Page. 610

IRVINGTON
AVE
RED
SKY
AVE
PALM
AVE

WASHINGTON
ST
CABLE
CREEK

CHANNEL

APPALOOSA
AVE
ESCENA
ST

KENDALL
DR

VERDEMONT
RANCH
RD
§¨¦215 0 45 90 180Feet
MAINTENANCE ASSESSMENT DISTRICT NO. 1025
Landscaping 18,150 sq. ft.

CITY OF SAN BERNARDINO

ASSESSMENT DIAGRAM
Ê
Packet Page. 611

YOUNG CT

ERIN WAY
WEIR
RD

WATERMAN AVE

CAROL WAY

MELINDA
LN

KIMBERLY
CT

MOLLY DR

MANCHESTER
LN

ANDREW LN

FOXCROTT WAY

HERITAGE LN

COMMERCIAL DR

BEVERLY DR

MELISSA WAY

WASHINGTON
ST

CARL PL
0 100 200 400Feet
MAINTENANCE ASSESSMENT DISTRICT NO. 1027
Landscaping 99,749 sq. ft.

CITY OF SAN BERNARDINO

ASSESSMENT DIAGRAM
Ê
Packet Page. 612
Appendix C:

MAD District Cost Summary
Packet Page. 613
MAD No. 1025 FY 2026-27 Budget
Direct Costs FY 2025-26 FY 2026-27
Landscape Maintenance $7,805.25 $7,961.35
Total Direct Costs $7,805.25 $7,961.35
Indirect Costs
Assessment Engineer $742.86 $765.15
City Administration $820.85 $820.85
Auditor-Controller $11.40 $11.40
Total Indirect Costs $1,575.11 $1,597.39
Total Costs $9,380.36 $9,558.75
Collection/(Contribution)
Operating Reserve $1,381.73 $1,520.26
Capital Replacement $0.00 $0.00
City Contribution $0.00 $0.00
General Benefit Contribution ($1,235.21) ($1,258.70)
Total Adjustments $146.52 $261.56
Total Assessment $9,526.88 $9,820.31
Estimated through June 30
Packet Page. 614
MAD No. 1027 FY 2026-27 Budget
Direct Costs FY 2025-26 FY 2026-27
Landscape Maintenance $26,967.92 $27,507.28
Total Direct Costs $26,967.92 $27,507.28
Indirect Costs
Assessment Engineer $2,235.01 $2,302.06
City Administration $1,983.06 $1,983.06
Auditor-Controller $45.30 $45.30
Total Indirect Costs $4,263.37 $4,330.42
Total Costs $31,231.29 $31,837.70
Collection/(Contribution)
Operating Reserve $487.06 $822.80
Capital Replacement $0.00 $0.00
City Contribution $0.00 $0.00
General Benefit Contribution ($3,055.11) ($3,114.43)
Total Adjustments ($2,568.05) ($2,291.63)
Total Assessment $28,663.24 $29,546.07
Estimated through June 30
Packet Page. 615
Packet Page. 616
Preliminary Engineer’s Report
Fiscal Year 2026-27
Maintenance Assessment Districts
Volume 4
Packet Page. 617
Table of Contents
City of San Bernardino
Engineer’s Report MAD’s
Fiscal Year 2026-27
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
Packet Page. 618
Table of Contents
City of San Bernardino
Engineer’s Report MAD’s
Fiscal Year 2026-27

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
Packet Page. 619
i. Executive Sum mar y Pa ge | i
City of San Bernardino
Engineer’s Report MAD’s
Fiscal Year 2026-27
AGENCY: CITY OF SAN BERNARDINO
PROJECT: MAINTENANCE ASSESSMENT DISTRICTS ENGINEER REPORT TO: CITY COUNCIL

CITY OF SAN BERNARDINO

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 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 Bernardino Assessor for Fiscal Year 2026-27, 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 2026-27 apportioned to each parcel as shown on the latest equalized roll at the County Assessor’s Office can be found in Appendix A.

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i. Executive Summary Page | ii
City of San Bernardino
Engineer’s Report MAD’s
Fiscal Year 2026-27
Maintenance
Assessment District Name
Actual Assessment
per Unit ($)
Maximum Assessment
per Unit ($)
MAD No. 1028 Ohio Avenue and Walnut Avenue Area $187.98 $187.98 MAD No. 1029 California Street and 16th Street Area $200.00 $242.31 MAD No. 1030 Magnolia Avenue and Ohio Avenue Area $178.97 $280.96 MAD No. 1031 Irvington Avenue and Olive Avenue Area $276.09 $405.58 MAD No. 1032 Palm Avenue and Verdemont Drive $127.19 $185.16 MAD No. 1035 Zone 1 Palm Avenue and Meyers Road $491.98 $519.35 MAD No. 1035 Zone 2 Palm Avenue and Meyers Road $165.26 $165.26 MAD No. 1036 Northpark Boulevard and Campus Parkway $772.87 $1,570.11 MAD No. 1037 Belmont Avenue and Magnolia Avenue $209.12 $450.73 MAD No. 1038 Orange Show Road and Arrowhead Avenue $67.63 $327.56 MAD No. 1039 Irvington Avenue and Chestnut Avenue Area $137.08 $258.08 MAD No. 1040 Acacia Avenue and Hill Drive Area $401.29 $1,016.81 MAD No. 1041 Magnolia Avenue and Ohio Avenue Area $816.16 $1,146.14 MAD No. 1042 Shandin Hills Drive and Shady Creek Drive $1,132.45 $1,132.45 MAD No. 1043 Zone 1 Palm Avenue and Irvington Avenue Area $221.85 $312.47 MAD No. 1043 Zone 2 Palm Avenue and Irvington Avenue Area $363.67 $517.09 MAD No. 1045 Waterman Avenue and Orange Show Road Area $90.33 $90.33 MAD No. 1046 Northpark Boulevard and Northstar Avenue Area $384.28 $384.28 MAD No. 1047 Ohio Avenue and Pine Avenue Area $977.94 $1,158.03 MAD No. 1048 Eucalyptus Avenue and Randall Avenue Area $439.75 $582.82 MAD N0. 1049 Ohio Avenue and Chestnut Avenue Area $506.21 $506.21 MAD No. 1050 Pepper Avenue and Rialto Avenue Area $384.28 $427.91 MAD No. 1051 Olive Avenue and Belmont Avenue Area $0.00 $143.82 MAD No. 1052 Belmont Avenue and Chestnut Avenue Area $326.59 $572.00 MAD No. 1054 Campus Parkway and Valles Drive Area $474.06 $624.95 MAD No. 1055 Pine Avenue and Redwood Street Area $737.48 $1,243.18 MAD No. 1056 Magnolia Avenue and Garfield Street Area $582.79 $625.82 MAD No. 1057 Cajon Boulevard and University Parkway Area $52.00 $134.01 MAD No. 1059 Orange Show Road and Tippecanoe Avenue $16.00 $35.87 MAD No. 1060 Chiquita Lane and Date Street Area $1,181.27 $1,181.27 MAD No. 1063 Central Avenue and Lena Road Area $27.39 $233.53 MAD No. 1064 Cajon Boulevard and Glen Helen Parkway Area $63.83 $210.58 MAD No. 1068 Tippecanoe Avenue and Central Avenue Area $17.23 $50.89 Packet Page. 621
ii. Introduction Page | iii
City of San Bernardino
Engineer’s Report MAD’s
Fiscal Year 2026-27
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 administration of various improvements located within the public rightof-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.

Designation of Maintenance Assessment District/Zones:

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

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.

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ii. Introduction Page | iv
City of San Bernardino
Engineer’s Report MAD’s
Fiscal Year 2026-27
Cost Estimate
The cost estimate contains each of the items specified in the Assessment Law.

Changes in Organization
There are no changes in organization for Fiscal Year 2026-27.

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.

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 addition 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 of the cost of the improvement which benefits the public generally, to be separated from that portion of the cost of the improvement which specially Packet Page. 623
ii. Introduction Page | v
City of San Bernardino
Engineer’s Report MAD’s
Fiscal Year 2026-27
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 real property located in the District or to the public at large. General enhancement of property value does not constitute “special benefit”.

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

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ii. Introduction Page | vi
City of San Bernardino
Engineer’s Report MAD’s
Fiscal Year 2026-27
Based on the benefits described above, landscaping, multi-purpose trails, fencing, fossil filters, bio-swales, streetlights, traffic 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 such parcels. Parcels of this nature are usually vacant narrow strips of land or flood control channels and therefore do not generate 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-swales, streetlights, traffic signals, and bridge lights, and graffiti abatement and are not assessed.

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.

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ii. Introduction Page | vii
City of San Bernardino
Engineer’s Report MAD’s
Fiscal Year 2026-27
Whereas, the City Council, did direct the appointed engineer to prepare and file an annual report, in accordance with the Assessment Law.

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iii. Engineer’s Signature Page | viii
City of San Bernardino
Engineer’s Report MAD’s
Fiscal Year 2026-27
Executed this day of 2026.

FRANCISCO MARTINEZ JR
PROFESSIONAL CIVIL ENGINEER NO. 84640

ENGINEER OF WORK

CITY OF SAN BERNARDINO

CITY CLERK

CITY OF SAN BERNARDINO

CITY CLERK

CITY OF SAN BERNARDINO

STATE OF CALIFORNIA
Packet Page. 627

1. MAD No. 1028 Page | 1
City of San Bernardino
Engineer’s Report MAD’s
Fiscal Year 2026-27
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 maintained include 28,190 sq. ft. of landscaping and all appurtenances (including one tree) along portions of Ohio Avenue, Walnut Avenue, Meyers Road and Olive Avenue, all within Tract No. 14193.

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 tract, is publicly owned, but receives no benefit from the maintenance and thus will not be assessed.

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1. MAD No. 1028 Page | 2
City of San Bernardino
Engineer’s Report MAD’s
Fiscal Year 2026-27
The Fiscal Year 2026-27 Assessment Spread.

Total Fiscal Year 2026-27 Budget $14,286.71
Assessment Units 76
Fiscal Year 2026-27 Collectible per Unit $187.98
The Maximum allowable Assessment Rate for Fiscal Year 2026-27 is $187.98 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 hearing by a percentage equal to the increase in the Consumer Price Index for all Urban Consumers (“CPI-U”) for the Riverside-San BernardinoOntario 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 increase, if needed, exceed 5% without a majority approval of property owners in the District.

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2. MAD No. 1029 Page | 3
City of San Bernardino
Engineer’s Report MAD’s
Fiscal Year 2026-27
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 (including 1 tree) along portions of the east side of California Street, north of 16th Street and along portions of the north side of 16th street, east of California Street, all within the boundaries of Tract No. 13822.

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 determination of benefit, 7.3% (5% of 54% + 10% of 46%) 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% and 10%). The result is the General Benefit of 7.3% needed for the District.

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2. MAD No. 1029 Page | 4
City of San Bernardino
Engineer’s Report MAD’s
Fiscal Year 2026-27
The Fiscal Year 2026-27 Assessment Spread.

Total Fiscal Year 2026-27 Budget $7,599.83
Assessment Units 38
Fiscal Year 2026-27 Collectible per Unit $200.00
The Maximum allowable Assessment Rate for Fiscal Year 2026-27 is $242.31 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 hearing by a percentage equal to the increase in the Consumer Price Index for all Urban Consumers (“CPI-U”) for the Riverside-San BernardinoOntario 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 increase, if needed, exceed 5% without a majority approval of property owners in the District.

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3. MAD No. 1030 Page | 5
City of San Bernardino
Engineer’s Report MAD’s
Fiscal Year 2026-27
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.

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.

The Fiscal Year 2026-27 Assessment Spread.

Total Fiscal Year 2026-27 Budget $8,411.78
Assessment Units 47
Fiscal Year 2026-27 Collectible per Unit $178.97
The Maximum allowable Assessment Rate for Fiscal Year 2026-27 is $280.96 per unit.

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3. MAD No. 1030 Page | 6
City of San Bernardino
Engineer’s Report MAD’s
Fiscal Year 2026-27
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 hearing by a percentage equal to the increase in the Consumer Price Index for all Urban Consumers (“CPI-U”) for the Riverside-San BernardinoOntario 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 increase, if needed, exceed 5% without a majority approval of property owners in the District.

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4. MAD No. 1031 Page | 7
City of San Bernardino
Engineer’s Report MAD’s
Fiscal Year 2026-27
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 (including one tree) within portions of Lot “A” of Tract No. 15407.

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 2026-27 Assessment Spread.

Total Fiscal Year 2026-27 Budget $29,541.34
Assessment Units 107
Fiscal Year 2026-27 Collectible per Unit $276.09
The Maximum allowable Assessment Rate for Fiscal Year 2026-27 is $405.58 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 hearing by a percentage equal to the increase in the Consumer Price Index for all Urban Consumers (“CPI-U”) for the Riverside-San BernardinoOntario 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 increase, if needed, exceed 5% without a majority approval of property owners in the District.

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5. MAD No. 1032 Page | 8
City of San Bernardino
Engineer’s Report MAD’s
Fiscal Year 2026-27
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 include 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.

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 2026-27 Assessment Spread.

Total Fiscal Year 2026-27 Budget $8,267.33
Assessment Units 65
Fiscal Year 2026-27 Collectible per Unit $127.19
The Maximum allowable Assessment Rate for Fiscal Year 2026-27 is $185.16 per unit.

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5. MAD No. 1032 Page | 9
City of San Bernardino
Engineer’s Report MAD’s
Fiscal Year 2026-27
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 hearing by a percentage equal to the increase in the Consumer Price Index for all Urban Consumers (“CPI-U”) for the Riverside-San BernardinoOntario 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 increase, if needed, exceed 5% without a majority approval of property owners in the District.

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6. MAD No. 1035 Zone 1 Page | 10
City of San Bernardino
Engineer’s Report MAD’s
Fiscal Year 2026-27
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 (including 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.

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.

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6. MAD No. 1035 Zone 1 Page | 11
City of San Bernardino
Engineer’s Report MAD’s
Fiscal Year 2026-27
The Fiscal Year 2026-27 Assessment Spread.

Total Fiscal Year 2026-27 Budget $14,759.27
Assessment Units 30
Fiscal Year 2026-27 Collectible per Unit $491.98
The Maximum allowable Assessment Rate for Fiscal Year 2026-27 is $519.35 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 hearing by a percentage equal to the increase in the Consumer Price Index for all Urban Consumers (“CPI-U”) for the Riverside-San BernardinoOntario 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 increase, if needed, exceed 5% without a majority approval of property owners in the District.

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7. MAD No. 1035 Zone 2 Page | 12
City of San Bernardino
Engineer’s Report MAD’s
Fiscal Year 2026-27
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.

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.

The Fiscal Year 2026-27 Assessment Spread.

Total Fiscal Year 2026-27 Budget $2,148.34
Assessment Units 13
Fiscal Year 2026-27 Collectible per Unit $165.26
The Maximum allowable Assessment Rate for Fiscal Year 2026-27 is $165.26 per unit.

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7. MAD No. 1035 Zone 2 Page | 13
City of San Bernardino
Engineer’s Report MAD’s
Fiscal Year 2026-27
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 hearing by a percentage equal to the increase in the Consumer Price Index for all Urban Consumers (“CPI-U”) for the Riverside-San BernardinoOntario 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 increase, if needed, exceed 5% without a majority approval of property owners in the District.

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8. MAD No. 1036 Page | 14
City of San Bernardino
Engineer’s Report MAD’s
Fiscal Year 2026-27
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 directly 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 Kendall 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 all 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.

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8. MAD No. 1036 Page | 15
City of San Bernardino
Engineer’s Report MAD’s
Fiscal Year 2026-27
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 mind and the Resolution of Intention delineates the specific areas of maintenance, which will benefit all of the properties within the boundaries.

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 City owned open space lots, State of California open space lots portions of County of San Bernardino owned parcels will not be assessed, since these parcels are either landscaped or within right of way and will not be developed for either residential or commercial use and thus receive no special benefit from the maintenance.

The Fiscal Year 2026-27 Assessment Spread.

Total Fiscal Year 2026-27 Budget $276,408.11
Assessment Units 357.64
Fiscal Year 2026-27 Collectible per Unit $772.87
The Maximum allowable Assessment Rate for Fiscal Year 2026-27 is $1,570.11 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 hearing by a percentage equal to the increase in the Consumer Price Index for all Urban Consumers (“CPI-U”) for the Riverside-San BernardinoOntario 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 increase, if needed, exceed 5% without a majority approval of property owners in the District.

Packet Page. 642

9. MAD No. 1037 Page | 16
City of San Bernardino
Engineer’s Report MAD’s
Fiscal Year 2026-27
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 as follows:

The centerline of Belmont Avenue to the south; the centerline 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.

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 the District.

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9. MAD No. 1037 Page | 17
City of San Bernardino
Engineer’s Report MAD’s
Fiscal Year 2026-27
The Fiscal Year 2026-27 Assessment Spread.

Total Fiscal Year 2026-27 Budget $6,900.85
Assessment Units 33
Fiscal Year 2026-27 Collectible per Unit $209.12
The Maximum allowable Assessment Rate for Fiscal Year 2026-27 is $450.73 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 hearing by a percentage equal to the increase in the Consumer Price Index for all Urban Consumers (“CPI-U”) for the Riverside-San BernardinoOntario 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 increase, if needed, exceed 5% without a majority approval of property owners in the District.

Packet Page. 644

10. MAD No. 1038 Page | 18
City of San Bernardino
Engineer’s Report MAD’s
Fiscal Year 2026-27
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 centerline 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 within Parcel Map No. 16222.

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 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 minimum 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.

Packet Page. 645

10. MAD No. 1038 Page | 19
City of San Bernardino
Engineer’s Report MAD’s
Fiscal Year 2026-27
The Fiscal Year 2026-27 Assessment Spread.

Total Fiscal Year 2026-27 Budget $5,432.34
Assessment Units 80.32
Fiscal Year 2026-27 Collectible per Unit $67.63
The Maximum allowable Assessment Rate for Fiscal Year 2026-27 is $327.56 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 hearing by a percentage equal to the increase in the Consumer Price Index for all Urban Consumers (“CPI-U”) for the Riverside-San BernardinoOntario 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 increase, if needed, exceed 5% without a majority approval of property owners in the District.

Packet Page. 646

11. MAD No. 1039 Page | 20
City of San Bernardino
Engineer’s Report MAD’s
Fiscal Year 2026-27
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 centerline 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 Robles 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 asphaltconcrete. Trails are separated by 700 linear feet of rail vinyl fence.

Two exercise stations along the trail system.

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 Packet Page. 647

11. MAD No. 1039 Page | 21
City of San Bernardino
Engineer’s Report MAD’s
Fiscal Year 2026-27
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 City owned open space lots, State of California open space lots, and portions of County of San Bernardino owned parcels will not be assessed, 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 2026-27 Assessment Spread.

Total Fiscal Year 2026-27 Budget $17,409.62
Assessment Units 127
Fiscal Year 2026-27 Collectible per Unit $137.08
The Maximum allowable Assessment Rate for Fiscal Year 2026-27 is $258.08 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 hearing by a percentage equal to the increase in the Consumer Price Index for all Urban Consumers (“CPI-U”) for the Riverside-San BernardinoOntario 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 increase, if needed, exceed 5% without a majority approval of property owners in the District.

Packet Page. 648

12. MAD No. 1040 Page | 22
City of San Bernardino
Engineer’s Report MAD’s
Fiscal Year 2026-27
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 modification area within San Bernardino County Flood Control Property located adjacent to and northerly of Lots 10 through 19 of Tract No. 10260.

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 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. It has been determined the San Bernardino County Flood Control property (APN 0270-051-19) will not receive any benefit from the maintenance under the Assessment District and will not be assessed.

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12. MAD No. 1040 Page | 23
City of San Bernardino
Engineer’s Report MAD’s
Fiscal Year 2026-27
The Fiscal Year 2026-27 Assessment Spread.

Total Fiscal Year 2026-27 Budget $18,459.14
Assessment Units 46
Fiscal Year 2026-27 Collectible per Unit $401.29
The Maximum allowable Assessment Rate for Fiscal Year 2026-27 is $1,016.81 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 hearing by a percentage equal to the increase in the Consumer Price Index for all Urban Consumers (“CPI-U”) for the Riverside-San BernardinoOntario 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 increase, if needed, exceed 5% without a majority approval of property owners in the District.

Packet Page. 650

13. MAD No. 1041 Page | 24
City of San Bernardino
Engineer’s Report MAD’s
Fiscal Year 2026-27
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 maintained include 46,771 sq. ft. of parkway and slope landscaping (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 along the southerly side of Lots 10 through 17, inclusive, and the easterly side of Lot 10, and the landscaping of the drainage swale/access area between the side yards of Lots 10 and 11.

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 landscaping within Tract No. 15228 is deemed to be of special benefit 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 not receive any benefit from the maintenance under the Assessment District and will not be assessed.

Packet Page. 651

13. MAD No. 1041 Page | 25
City of San Bernardino
Engineer’s Report MAD’s
Fiscal Year 2026-27
The Fiscal Year 2026-27 Assessment Spread.

Total Fiscal Year 2026-27 Budget $13,874.79
Assessment Units 17
Fiscal Year 2026-27 Collectible per Unit $816.16
The Maximum allowable Assessment Rate for Fiscal Year 2026-27 is $1,146.14 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 hearing by a percentage equal to the increase in the Consumer Price Index for all Urban Consumers (“CPI-U”) for the Riverside-San BernardinoOntario 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 increase, if needed, exceed 5% without a majority approval of property owners in the District.

Packet Page. 652

14. MAD No. 1042 Page | 26
City of San Bernardino
Engineer’s Report MAD’s
Fiscal Year 2026-27
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 Bernardino 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.

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 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 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. It has been determined that the City of San Bernardino property will not receive any benefit from the maintenance under the Assessment District and will not be assessed.

Packet Page. 653

14. MAD No. 1042 Page | 27
City of San Bernardino
Engineer’s Report MAD’s
Fiscal Year 2026-27
The Fiscal Year 2026-27 Assessment Spread.

Total Fiscal Year 2026-27 Budget $81,536.32
Assessment Units 72
Fiscal Year 2026-27 Collectible per Unit $1,132.45
The Maximum allowable Assessment Rate for Fiscal Year 2026-27 is $1,132.45 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 hearing by a percentage equal to the increase in the Consumer Price Index for all Urban Consumers (“CPI-U”) for the Riverside-San BernardinoOntario 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 increase, if needed, exceed 5% without a majority approval of property owners in the District.

Packet Page. 654

15. MAD No. 1043 Zone 1 Page | 28
City of San Bernardino
Engineer’s Report MAD’s
Fiscal Year 2026-27
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 maintained includes 22,770 sq. ft. of landscaping and all appurtenances (including 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 Street all within the boundaries of Tract No. 15940.

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.

The Fiscal Year 2026-27 Assessment Spread.

Total Fiscal Year 2026-27 Budget $9,095.66
Assessment Units 41
Fiscal Year 2026-27 Collectible per Unit $221.85
The Maximum allowable Assessment Rate for Fiscal Year 2026-27 is $312.47 per unit.

Packet Page. 655

15. MAD No. 1043 Zone 1 Page | 29
City of San Bernardino
Engineer’s Report MAD’s
Fiscal Year 2026-27
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 hearing by a percentage equal to the increase in the Consumer Price Index for all Urban Consumers (“CPI-U”) for the Riverside-San BernardinoOntario 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 increase, if needed, exceed 5% without a majority approval of property owners in the District.

Packet Page. 656

16. MAD No. 1043 Zone 2 Page | 30
City of San Bernardino
Engineer’s Report MAD’s
Fiscal Year 2026-27
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.

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.

The Fiscal Year 2026-27 Assessment Spread.

Total Fiscal Year 2026-27 Budget $17,092.45
Assessment Units 47
Fiscal Year 2026-27 Collectible per Unit $363.67
The Maximum allowable Assessment Rate for Fiscal Year 2026-27 is $517.09 per unit.

Packet Page. 657

16. MAD No. 1043 Zone 2 Page | 31
City of San Bernardino
Engineer’s Report MAD’s
Fiscal Year 2026-27
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 hearing by a percentage equal to the increase in the Consumer Price Index for all Urban Consumers (“CPI-U”) for the Riverside-San BernardinoOntario 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 increase, if needed, exceed 5% without a majority approval of property owners in the District.

Packet Page. 658

17. MAD No. 1045 Page | 32
City of San Bernardino
Engineer’s Report MAD’s
Fiscal Year 2026-27
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 the 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 maintenance of 2,684 sq. ft. of hardscape areas, monument signs and appurtenant lighting.

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.

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17. MAD No. 1045 Page | 33
City of San Bernardino
Engineer’s Report MAD’s
Fiscal Year 2026-27
The Fiscal Year 2026-27 Assessment Spread.

Total Fiscal Year 2026-27 Budget $12,168.76
Assessment Units 134.72
Fiscal Year 2026-27 Collectible per Unit $90.33
The Maximum allowable Assessment Rate for Fiscal Year 2026-27 is $90.33 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 hearing by a percentage equal to the increase in the Consumer Price Index for all Urban Consumers (“CPI-U”) for the Riverside-San BernardinoOntario 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 increase, if needed, exceed 5% without a majority approval of property owners in the District.

Packet Page. 660

18. MAD No. 1046 Page | 34
City of San Bernardino
Engineer’s Report MAD’s
Fiscal Year 2026-27
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 Northpark 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.

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.

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18. MAD No. 1046 Page | 35
City of San Bernardino
Engineer’s Report MAD’s
Fiscal Year 2026-27
The Fiscal Year 2026-27 Assessment Spread.

Total Fiscal Year 2026-27 Budget $7,301.32
Assessment Units 19
Fiscal Year 2026-27 Collectible per Unit $384.28
The Maximum allowable Assessment Rate for Fiscal Year 2026-27 is $384.28 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 hearing by a percentage equal to the increase in the Consumer Price Index for all Urban Consumers (“CPI-U”) for the Riverside-San BernardinoOntario 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 increase, if needed, exceed 5% without a majority approval of property owners in the District.

Packet Page. 662

19. MAD No. 1047 Page | 36
City of San Bernardino
Engineer’s Report MAD’s
Fiscal Year 2026-27
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 westerly, 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 thinning area along the westerly portion of said Water District easement will also be maintained under the Assessment District.

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 District.

The Fiscal Year 2026-27 Assessment Spread.

Total Fiscal Year 2026-27 Budget $7,823.49
Assessment Units 8
Fiscal Year 2026-27 Collectible per Unit $977.94
The Maximum allowable Assessment Rate for Fiscal Year 2026-27 is $1,158.03 per unit.

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19. MAD No. 1047 Page | 37
City of San Bernardino
Engineer’s Report MAD’s
Fiscal Year 2026-27
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 hearing by a percentage equal to the increase in the Consumer Price Index for all Urban Consumers (“CPI-U”) for the Riverside-San BernardinoOntario 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 increase, if needed, exceed 5% without a majority approval of property owners in the District.

Packet Page. 664

20. MAD No. 1048 Page | 38
City of San Bernardino
Engineer’s Report MAD’s
Fiscal Year 2026-27
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 landscaping (including one tree) along the west side of Eucalyptus Avenue and along the north side of Randall Avenue.

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 will not receive any benefit from the maintenance under the Assessment District and will not be assessed.

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20. MAD No. 1048 Page | 39
City of San Bernardino
Engineer’s Report MAD’s
Fiscal Year 2026-27
The Fiscal Year 2026-27 Assessment Spread.

Total Fiscal Year 2026-27 Budget $8,794.94
Assessment Units 20
Fiscal Year 2026-27 Collectible per Unit $439.75
The Maximum allowable Assessment Rate for Fiscal Year 2026-27 is $582.82 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 hearing by a percentage equal to the increase in the Consumer Price Index for all Urban Consumers (“CPI-U”) for the Riverside-San BernardinoOntario 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 increase, if needed, exceed 5% without a majority approval of property owners in the District.

Packet Page. 666

21. MAD No. 1049 Page | 40
City of San Bernardino
Engineer’s Report MAD’s
Fiscal Year 2026-27
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 boundary 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 17 trees) along the north side of Ohio Avenue and the west side of Chestnut Avenue, also including a drainage channel north of Tract No. 14881.

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 designated 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 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 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 will not receive any benefit from the maintenance under the Assessment District and will not be assessed.

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21. MAD No. 1049 Page | 41
City of San Bernardino
Engineer’s Report MAD’s
Fiscal Year 2026-27
The Fiscal Year 2026-27 Assessment Spread.

Total Fiscal Year 2026-27 Budget $7,593.10
Assessment Units 15
Fiscal Year 2026-27 Collectible per Unit $506.21
The Maximum allowable Assessment Rate for Fiscal Year 2026-27 is $506.21 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 hearing by a percentage equal to the increase in the Consumer Price Index for all Urban Consumers (“CPI-U”) for the Riverside-San BernardinoOntario 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 increase, if needed, exceed 5% without a majority approval of property owners in the District.

Packet Page. 668

22. MAD No. 1050 Page | 42
City of San Bernardino
Engineer’s Report MAD’s
Fiscal Year 2026-27
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 centerline 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 Pepper Avenue, along portions of the southerly side of Rialto Avenue west of Pepper Avenue, and the northerly side of Machala Place of Tract No. 17076.

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.

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22. MAD No. 1050 Page | 43
City of San Bernardino
Engineer’s Report MAD’s
Fiscal Year 2026-27
The Fiscal Year 2026-27 Assessment Spread.

Total Fiscal Year 2026-27 Budget $5,379.98
Assessment Units 14
Fiscal Year 2026-27 Collectible per Unit $384.28
The Maximum allowable Assessment Rate for Fiscal Year 2026-27 is $427.91 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 hearing by a percentage equal to the increase in the Consumer Price Index for all Urban Consumers (“CPI-U”) for the Riverside-San BernardinoOntario 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 increase, if needed, exceed 5% without a majority approval of property owners in the District.

Packet Page. 670

23. MAD No. 1051 Page | 44
City of San Bernardino
Engineer’s Report MAD’s
Fiscal Year 2026-27
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 northerly; 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 (including one tree) along portions of the east side of Olive Avenue, and adjacent to Lots 13 and 14, all within Tract No. 17396.

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 District.

The Fiscal Year 2026-27 Assessment Spread.

Total Fiscal Year 2026-27 Budget $0.00
Assessment Units 0
Fiscal Year 2026-27 Collectible per Unit $0.00
The Maximum allowable Assessment Rate for Fiscal Year 2026-27 is $143.82 per unit.

MAD No. 1051 was not levied in the current Fiscal Year or in any Prior Fiscal Years Packet Page. 671

23. MAD No. 1051 Page | 45
City of San Bernardino
Engineer’s Report MAD’s
Fiscal Year 2026-27
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 hearing by a percentage equal to the increase in the Consumer Price Index for all Urban Consumers (“CPI-U”) for the Riverside-San BernardinoOntario 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 increase, if needed, exceed 5% without a majority approval of property owners in the District.

Packet Page. 672

24. MAD No. 1052 Page | 46
City of San Bernardino
Engineer’s Report MAD’s
Fiscal Year 2026-27
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 southeasterly 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 and appurtenances located within vacated Chestnut 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 granite; walking/bicycle trail (width varies with an average of 10 feet in width) is asphalt-concrete. Trails are separated by 1,350 linear 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.

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).

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24. MAD No. 1052 Page | 47
City of San Bernardino
Engineer’s Report MAD’s
Fiscal Year 2026-27
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 total 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 maintenance 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 2026-27 Assessment Spread.

Total Fiscal Year 2026-27 Budget $17,635.99
Assessment Units 54
Fiscal Year 2026-27 Collectible per Unit $326.59
The Maximum allowable Assessment Rate for Fiscal Year 2026-27 is $572.00 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 hearing by a percentage equal to the increase in the Consumer Price Index for all Urban Consumers (“CPI-U”) for the Riverside-San BernardinoOntario 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 increase, if needed, exceed 5% without a majority approval of property owners in the District.

Packet Page. 674

25. MAD No. 1054 Page | 48
City of San Bernardino
Engineer’s Report MAD’s
Fiscal Year 2026-27
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 northerly 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 northerly side of Campus Parkway; portions of the open space located along the southwesterly side of Tract No. 17699, and portions of the Water Department property northeasterly of the Tract.

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 assessed 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.

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25. MAD No. 1054 Page | 49
City of San Bernardino
Engineer’s Report MAD’s
Fiscal Year 2026-27
The Fiscal Year 2026-27 Assessment Spread.

Total Fiscal Year 2026-27 Budget $10,429.21
Assessment Units 22
Fiscal Year 2026-27 Collectible per Unit $474.06
The Maximum allowable Assessment Rate for Fiscal Year 2026-27 is $624.95 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 hearing by a percentage equal to the increase in the Consumer Price Index for all Urban Consumers (“CPI-U”) for the Riverside-San BernardinoOntario 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 increase, if needed, exceed 5% without a majority approval of property owners in the District.

Packet Page. 676

26. MAD No. 1055 Page | 50
City of San Bernardino
Engineer’s Report MAD’s
Fiscal Year 2026-27
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 north, 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 encumbered 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 written consent to carry out the maintenance of landscaping across these lots. The 60 foot strip of land adjacent to and westerly of Lots 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 lease 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 Christopher 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 additional 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.

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).

Packet Page. 677

26. MAD No. 1055 Page | 51
City of San Bernardino
Engineer’s Report MAD’s
Fiscal Year 2026-27
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 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 (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 City 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 2026-27 Assessment Spread.

Total Fiscal Year 2026-27 Budget $28,761.55
Assessment Units 39
Fiscal Year 2026-27 Collectible per Unit $737.48
The Maximum allowable Assessment Rate for Fiscal Year 2026-27 is $1,243.18 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 hearing by a percentage equal to the increase in the Consumer Price Index for all Urban Consumers (“CPI-U”) for the Riverside-San BernardinoOntario 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 increase, if needed, exceed 5% without a majority approval of property owners in the District.

Packet Page. 678

27. MAD No. 1056 Page | 52
City of San Bernardino
Engineer’s Report MAD’s
Fiscal Year 2026-27
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 maintained include 18,212 sq. ft. of landscaping (including 79 trees) within slopes along portions of the northerly 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 modification area located outside of Tract 16502 along the northwesterly boundary of Tract No. 16502.

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 maintenance equivalent to the number of residential lots that could be built, based on the minimum lot size of 10,800 square feet as set forth 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) Packet Page. 679

27. MAD No. 1056 Page | 53
City of San Bernardino
Engineer’s Report MAD’s
Fiscal Year 2026-27
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 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 (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 2026-27 Assessment Spread.

Total Fiscal Year 2026-27 Budget $22,146.18
Assessment Units 38
Fiscal Year 2026-27 Collectible per Unit $582.79
The Maximum allowable Assessment Rate for Fiscal Year 2026-27 is $625.82 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 hearing by a percentage equal to the increase in the Consumer Price Index for all Urban Consumers (“CPI-U”) for the Riverside-San BernardinoOntario 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 increase, if needed, exceed 5% without a majority approval of property owners in the District.

Packet Page. 680

28. MAD No. 1057 Page | 54
City of San Bernardino
Engineer’s Report MAD’s
Fiscal Year 2026-27
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 southwest, 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 along 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 debris 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.

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 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 mind and the Resolution of Intention delineates the specific areas of maintenance, which will benefit all of the properties within the boundaries. 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 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 minimum 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 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 represent 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.

Packet Page. 681

28. MAD No. 1057 Page | 55
City of San Bernardino
Engineer’s Report MAD’s
Fiscal Year 2026-27
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 benefit therefore exempt from assessment.

The Fiscal Year 2026-27 Assessment Spread.

Total Fiscal Year 2026-27 Budget $33,012.20
Assessment Units 634.85
Fiscal Year 2026-27 Collectible per Unit $52.00
The Maximum allowable Assessment Rate for Fiscal Year 2026-27 is $134.01 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 hearing by a percentage equal to the increase in the Consumer Price Index for all Urban Consumers (“CPI-U”) for the Riverside-San BernardinoOntario 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 increase, if needed, exceed 5% without a majority approval of property owners in the District.

Packet Page. 682

29. MAD No. 1059 Page | 56
City of San Bernardino
Engineer’s Report MAD’s
Fiscal Year 2026-27
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.

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.

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 will not receive any benefit from the maintenance under the Assessment District and will not be assessed.

Packet Page. 683

29. MAD No. 1059 Page | 57
City of San Bernardino
Engineer’s Report MAD’s
Fiscal Year 2026-27
The Fiscal Year 2026-27 Assessment Spread.

Total Fiscal Year 2026-27 Budget $2,203.68
Assessment Units 137.73
Fiscal Year 2026-27 Collectible per Unit $16.00
The Maximum allowable Assessment Rate for Fiscal Year 2026-27 is $35.87 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 hearing by a percentage equal to the increase in the Consumer Price Index for all Urban Consumers (“CPI-U”) for the Riverside-San BernardinoOntario 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 increase, if needed, exceed 5% without a majority approval of property owners in the District.

Packet Page. 684

30. MAD No. 1060 Page | 58
City of San Bernardino
Engineer’s Report MAD’s
Fiscal Year 2026-27
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 south; 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 maintained include 6,747 sq. ft. of landscaping and one tree along portions of the easterly side of Chiquita Lane north of Date Street, within the right of way adjacent to Tract No. 17576.

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 mind, and the Resolution of Intention delineates the specific areas of maintenance, which will benefit all of the properties within the boundaries.

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 designated 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.

The Fiscal Year 2026-27 Assessment Spread.

Total Fiscal Year 2026-27 Budget $5,906.35
Assessment Units 5
Fiscal Year 2026-27 Collectible per Unit $1,181.27
The Maximum allowable Assessment Rate for Fiscal Year 2026-27 is $1,181.27 per unit.

Packet Page. 685

30. MAD No. 1060 Page | 59
City of San Bernardino
Engineer’s Report MAD’s
Fiscal Year 2026-27
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 hearing by a percentage equal to the increase in the Consumer Price Index for all Urban Consumers (“CPI-U”) for the Riverside-San BernardinoOntario 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 increase, if needed, exceed 5% without a majority approval of property owners in the District.

Packet Page. 686

31. MAD No. 1063 Page | 60
City of San Bernardino
Engineer’s Report MAD’s
Fiscal Year 2026-27
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 centerline 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 maintained include 160,173 sq. ft. of landscaping 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.

Based on the City of San Bernardino’s current circulation of its General Plan, these portions of Central Avenue and Lena Road are 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 total maintenance costs) will not be assessed to the District.

Packet Page. 687

31. MAD No. 1063 Page | 61
City of San Bernardino
Engineer’s Report MAD’s
Fiscal Year 2026-27
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 2026-27 Assessment Spread.

Total Fiscal Year 2026-27 Budget $9,070.75
Assessment Units 331.14
Fiscal Year 2026-27 Collectible per Unit $27.39
The Maximum allowable Assessment Rate for Fiscal Year 2026-27 is $233.53 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 hearing by a percentage equal to the increase in the Consumer Price Index for all Urban Consumers (“CPI-U”) for the Riverside-San BernardinoOntario 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 increase, if needed, exceed 5% without a majority approval of property owners in the District.

Packet Page. 688

32. MAD No. 1064 Page | 62
City of San Bernardino
Engineer’s Report MAD’s
Fiscal Year 2026-27
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.

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 appurtenances 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.

Packet Page. 689

32. MAD No. 1064 Page | 63
City of San Bernardino
Engineer’s Report MAD’s
Fiscal Year 2026-27
The Fiscal Year 2026-27 Assessment Spread.

Total Fiscal Year 2026-27 Budget $47,864.30
Assessment Units 749.88
Fiscal Year 2026-27 Collectible per Unit $63.83
The Maximum allowable Assessment Rate for Fiscal Year 2026-27 is $210.58 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 hearing by a percentage equal to the increase in the Consumer Price Index for all Urban Consumers (“CPI-U”) for the Riverside-San BernardinoOntario 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 increase, if needed, exceed 5% without a majority approval of property owners in the District.

Packet Page. 690

33. MAD No. 1068 Page | 64
City of San Bernardino
Engineer’s Report MAD’s
Fiscal Year 2026-27
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 northerly, 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 maintained include 37,981 sq. ft. of landscaping and all appurtenances (including 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 travels west toward Tippecanoe Avenue and crosses south under Central 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.

Packet Page. 691

33. MAD No. 1068 Page | 65
City of San Bernardino
Engineer’s Report MAD’s
Fiscal Year 2026-27
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 total 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 Landscaping 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 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 City of San Bernardino owned property (APN 0280-251-66) is used for drainage purposes and receives no benefit from the maintenance therefor is not assessable to the lots or parcels of the Assessment District.

The Fiscal Year 2026-27 Assessment Spread.

Total Fiscal Year 2026-27 Budget $15,286.21
Assessment Units 887.42
Fiscal Year 2026-27 Collectible per Unit $17.23
The Maximum allowable Assessment Rate for Fiscal Year 2026-27 is $50.89 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 hearing by a percentage equal to the increase in the Consumer Price Index for all Urban Consumers (“CPI-U”) for the Riverside-San BernardinoOntario 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 increase, if needed, exceed 5% without a majority approval of property owners in the District.

Packet Page. 692

34. Assessment Diagrams Page | 66
City of San Bernardino
Engineer’s Report MAD’s
Fiscal Year 2026-27
A reduced copy of the Assessment Diagrams are filed herewith, are incorporated by reference in Appendix B herein, and made part of this Report.

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

Packet Page. 693

35. Assessment Rolls Page | 67
City of San Bernardino
Engineer’s Report MAD’s
Fiscal Year 2026-27
The actual amount of the assessment for the Fiscal Year 2026-27 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.

Packet Page. 694
Appendix A:

Assessment Rolls
Packet Page. 695
Assessment Roll
CC030-SP090 - MAD 1028
Fiscal Year 2026-27
APN Levy APN Levy APN Levy APN Levy
0261581010000 $187.98 0261581200000 $187.98 0261581390000 $187.98 0261581580000 $187.98 0261581020000 $187.98 0261581210000 $187.98 0261581400000 $187.98 0261581590000 $187.98 0261581030000 $187.98 0261581220000 $187.98 0261581410000 $187.98 0261581600000 $187.98 0261581040000 $187.98 0261581230000 $187.98 0261581420000 $187.98 0261581610000 $187.98 0261581050000 $187.98 0261581240000 $187.98 0261581430000 $187.98 0261581620000 $187.98 0261581060000 $187.98 0261581250000 $187.98 0261581440000 $187.98 0261581630000 $187.98 0261581070000 $187.98 0261581260000 $187.98 0261581450000 $187.98 0261581640000 $187.98 0261581080000 $187.98 0261581270000 $187.98 0261581460000 $187.98 0261581650000 $187.98 0261581090000 $187.98 0261581280000 $187.98 0261581470000 $187.98 0261581660000 $187.98 0261581100000 $187.98 0261581290000 $187.98 0261581480000 $187.98 0261581670000 $187.98 0261581110000 $187.98 0261581300000 $187.98 0261581490000 $187.98 0261581680000 $187.98 0261581120000 $187.98 0261581310000 $187.98 0261581500000 $187.98 0261581690000 $187.98 0261581130000 $187.98 0261581320000 $187.98 0261581510000 $187.98 0261581700000 $187.98 0261581140000 $187.98 0261581330000 $187.98 0261581520000 $187.98 0261581710000 $187.98 0261581150000 $187.98 0261581340000 $187.98 0261581530000 $187.98 0261581720000 $187.98 0261581160000 $187.98 0261581350000 $187.98 0261581540000 $187.98 0261581730000 $187.98 0261581170000 $187.98 0261581360000 $187.98 0261581550000 $187.98 0261581740000 $187.98 0261581180000 $187.98 0261581370000 $187.98 0261581560000 $187.98 0261581750000 $187.98 0261581190000 $187.98 0261581380000 $187.98 0261581570000 $187.98 0261581760000 $187.98 Totals Parcels 76 Levy $14,286.48

Page 1 of 1 ends

Mayor and City CouncilMay 20, 2026

Mayor and City Council
May 20, 2026