June 17, 2025
TO: City Council
REQUESTED BY: Erika Gomez, Finance Director
APPROVED BY: Robert A. Johnson, City Manager
SUBJECT: LLPD2 FY 25-26 Annual Levy - Resolution No. 4078 RECOMMENDATION:
Staff recommends that the City Council adopt Resolution No. 4078, confirming a diagram and assessment and levying the assessment for Landscaping, Lighting, and Park District No. 2 for FY 2025-2026.
DISCUSSION:
On June 3, 2025, the City Council adopted a Resolution declaring its intention to levy and collect assessments within Landscaping, Lighting, and Park District No. 2 (the District) for FY 2025- 2026, accepting the Engineer’s Report (the “report”), giving notice, and setting the time and place of the public hearing of the proposed assessment.
The public hearing was duly noticed, and the Resolution of Intent published, setting the public hearing for Tuesday, June 17, 2025, at 6:30 p.m.
This is the twenty-first year that assessments will be levied in the District. In Fiscal Year 2024- 2025 approximately $5,439,157 was assessed on approximately 5,977 active parcels in 91 zones in the District. The Engineer’s Report for Fiscal Year 2025-2026 proposes assessments of approximately $5,628,226 in 91 zones (approximately 5,983 active parcels).
Only properties with estimated special benefits, including initial operating reserve, are being assessed in Fiscal Year 2025-2026. Therefore, not all parcels and zones annexed into the District are being assessed either fully or partially in Fiscal Year 2025-2026.
Every year, the maximum assessment rate is increased by the CPI automatically, not to exceed
7.5%, but the actual assessment levies are based on anticipated costs required to maintain the facilities of the district up to the maximum assessment. The one exception would be the establishing of reserves and advancing operating funds for new zones that do not receive the first installment on any LLPD assessments until January of 2026.
FISCAL IMPACT:
Adoption of this Resolution would authorize the District to levy and potentially receive $5,628,226 from property assessments to cover the District’s expenses.
ATTACHMENTS:
Resolution No. 4078 - LLPD 2 Authorizing Annual Levy FY 25-26 6-17-25 LLPD 2 List of Fund Numbers
6-17-25 FY 2025-26 Engineer's Report_LLPD No. 2