ATTACHMENT 2
Annexation Engineer’s Report
Annexation Engineer’s Report
Fiscal Year 2023‐24
City of San Marcos
Landscape and Lighting District No. 1
Prepared For
March 2023
Table of Contents
Sections
Section i. Engineer’s Statement _________________________________________________ i Section 1. Plans and Specifications ______________________________________________ 1 Section 2. Cost Estimate ______________________________________________________ 2 Section 3. Proposed Assessment ________________________________________________ 3 Tables
Table i-1. Summary of Assessments _____________________________________________ iii Table 2-1. Cost Estimate for Maintenance ________________________________________ 2 Appendices
Appendix A. Discovery Meadows Annexation Assessment Roll ________________________ A-1 Appendix B. Discovery Meadows Annexation Assessment Diagram ____________________ B-1 i. Engineer’s Statement
City of San Marcos Landscape and Lighting District No. 1 Discovery Meadows Annexation i
AGENCY: CITY OF SAN MARCOS
PROJECT: LANDSCAPE AND LIGHTING DISTRICT NO. 1
DISCOVERY MEADOWS ANNEXATION
TO: CITY COUNCIL
CITY OF SAN MARCOS
STATE OF CALIFORNIA
Report Pursuant to "Landscaping and Lighting Act of 1972" Pursuant to direction from the City Council, submit ted herewith is the "Report," consisting of the fol lowing parts, pursuant to the provisions of Division 15, P art 2 of the Streets and Highways Code of the State of California, being the "Landscape and Lighting Act o f 1972," as amended, commencing with Section 22500, and which is in accordance with Resolution No. 2023-911 4, adopted by the City of San Marcos City Council, San Diego County, California for the annexation of terr itory into Landscaping and Lighting District No. 1 (hereinafter referred to as “LLMD No. 1” or “District”) ordering the preparation of the Engineer’s Report for LLMD No. 1 Discovery Meadows Annexation, and the levy and coll ection of Assessments for Fiscal Year 2023-2024. Th is "Report" is applicable for the ensuing 12-month per iod, being the Fiscal Year commencing July 1, 2023, to June 30, 2024.
SECTION 1 PLANS AND SPECIFICATIONS of the improvements to be maintained and/or improv ed for the Fiscal Year. The plans and specifications show and describ e the existing improvements and are sufficient in showing and describing the general na ture, location, and extent of the improvements.
SECTION 2 A COST ESTIMATE of the improvements to be maintained and/or improv ed for the mentioned Fiscal Year.
SECTION 3 An ASSESSMENT showing the proportionate amount of the assessment to be charged in proportion to the benefits to be received by each l ot or parcel within the boundaries as shown in Appendix B.
SECTION 4 The PROPOSED ASSESSMENTS for Discovery Meadows Annexation within LLMD No. 1.
i. Engineer’s Statement
City of San Marcos Landscape and Lighting District No. 1 Discovery Meadows Annexation ii
I, Matthew E. Webb, a Professional Civil Engineer (employed at Albert A. Webb Associates and retained through an agreement between Webb Municip al Fina nce, LLC and my employer), acting on behalf of the City of San Marcos, pursuant to the Act do hereby assess and apportion the total amount of the costs and expenses upon the parcels of land within Landscape and Lighting District No. 1 , Discovery Meadows Annexation liable therefore and benefited thereby, in proportion to the estimated benefits that each parcel receives, respectively, from said maintenance, works of improvement, and appurtenances.
ALBERT A. WEBB ASSOCIATES
MATTHEW E. WEBB
PROFESSIONAL CIVIL ENGINEER NO. 37385
ENGINEER OF WORK
CITY OF SAN MARCOS
STATE OF CALIFORNIA
Final approval, confirmation and levy of the annual assessment and all matters in the Engineer's "Report" were made on the _______ day of _____________, 2023, by adoption of Resolution No. _________ by City Council.
CITY CLERK
CITY OF SAN MARCOS
STATE OF CALIFORNIA
A copy of the Assessment Roll and Engineer's "Report" were filed in the City Clerk’s Office on the _______ day of _______________, 2023.
CITY CLERK
CITY OF SAN MARCOS
STATE OF CALIFORNIA
Executed this day of , 2023.
i. Engineer’s Statement
City of San Marcos Landscape and Lighting District No. 1 Discovery Meadows Annexation iii
WHEREAS, on February 28, 2023, the City Council of the City of San Marcos (the “City”), State of California, under the Landscaping and Lighting Act of 1972 (the “ Act”), adopted its Resolution Initiating Proceedings for annexing the territory into LLMD No. 1 Zone C, Landscape Improvements, and the Levy and Collection of Assessments. The area of the annexation shall be known as: “ Discovery Meadows Annexation ” or (the “Annexation”).
WHEREAS, the Resolution of Initiation directed Webb Municipal Finance, LLC to prepare and file a report presenting plans and specifications describing the general nature, location, and extent of the improvements to be maintained, an estimat e of the costs of the maintenance, operations and servicing of the improvements for the Annexation to LLMD No. 1 for the referenced fiscal year, a diagram for the Annexation within LLMD No. 1 showing the area and properties to be assessed, and an assessment of t he estimated costs of the maintenance, operations and servicing the landscape improvements, assessing the net amount upon all assessable lots and/or parcels within the Annexation to LLMD No. 1 in proportion to the special benefit received.
NOW THEREFORE, t he following assessment is intended to fund the estimated costs of maintenance, operation, and servicing of said landscape improvements to be paid by the assessable real property within the Annexation to LLMD No. 1 in proportion to the special benefit received on such parcels by the improvements:
Table i-1
Summary of Assessments
Description Fiscal Year 2023-2024 Budget
Total Maintenance Cost $59,767.30
Total Maximum Assessment per Benefit Unit $417.95
Total Number of Parcels to be Assessed 143
1. Plans and Specifications
City of San Marcos Landscape and Lighting District No. 1 Discovery Meadows Annexation 1
Description of the LLMD No. 1 Landscape Improvements
The work to be done consists of the maintenance of all landscaping and appurtenant facilities in slopes and tot lots. Maintenance shall include the furnishing of services and materials for the ordinary and usual maintenance, operation and servicing of all landscaping and appurtenant facilities, including providing for the life, growth, health and beauty of landscaping by replacement, cultivation, irrigation, trimming, spraying, fertilizing, treating for disease or injury and the removal of trimmings, rubbish, debris and other solid waste. Landscaped areas are designated as Zone C.
Description of the Boundaries of the Annexation to LLMD No. 1 The Annexation, commonly referred to as Discovery Meadows, is located north of Craven Road and west of Echo Lane. The Annexation consists of 143 single-family residential units. All 143 units are currently with Zone A of LLMD No. 1 and are being assessed for residential street light improvements. Zone A assessments will continue to be assessed regardless of the results of the Annexation into Zone C.
Assessment Diagram
The lines and dimensions shown on maps of the County A ssessor of the County of San Diego for the current year are incorporated by reference on the Assessment Diagram (Appendix B) herein and made part of this Report.
Description of Improvements and Services
Improvements within the Annexation include but are not limited to, ground cover, shrubs, plants and trees, irrigation systems, landscape lighting, tot lot equipment, and entry monuments. Services provided include all necessary service s, operations, administration, and maintenance required to keep the above -mentioned improvements in a healthy, vigorous, and satisfactory working condition.
The subject improvements consist of two (2) entry monuments, 72,000 SQ FT of landscape slo pes along t he north side of the development, two (2) tot lots, and 94 trees.
Reference is made to the plans and specifications for the improvements, which are on file with the City of San Marcos.
2. Cost Estimate
City of San Marcos Landscape and Lighting District No. 1 Discovery Meadows Annexation 2
The cost of serv icing, maintaining, repairing, and replacing the actual landscape improvements of the Annexation as described in the Plans and Specifications are summarized as follows:
Table 2-1
Cost Estimate for Maintenance Discovery Meadows Annexation Landscape and Lighting District No. 1, Fiscal Year 2023-2024
DESCRIPTION FISCAL YEAR 2023-2024
Direct Cost
Landscape Cost
Pocket Parks $2,700.04
Slopes $14,684.75
Water & Electric Cost $13,250.94
Entry Monuments Maintenance $500.00
Total Direct Costs $31,135.73
Indirect Cost
Admin Fees $3,113.57
Operating Reserve Collection (1) $8,718.00
CIP Program Collection $16,800.00
Total Indirect Cost $28,631.58
Total Direct & Indirect Annual Cost $59,767.30
Number of Parcels 143
Number of Benefit Units 143
FY 2023-2024 Proposed Assessment Rate per Benefit Unit $417.95 (1) The Operating Reserve Fund may equal up to 50% of the annual Direct Costs and shall be used to pay the cost of services until the funds are received from the annual assessment levy.
Capital Improvement Projects
The Capital Improvement Projects (CIP) Program Collection includes the cost for the repair or replacement of the irrigation and landscape improvements, entry monuments, and tot lot equipment.
3. P roposed Assessment
City of San Marcos Landscape and Lighting District No. 1 Discovery Meadows Annexation 3
Proposition 218 Compliance
On November 5, 1996, California voters approved Proposition 218 entitled “Right to Vote on Taxes Act” which added Article XIIID to the California Constitution. While its title refers only to taxes, Proposition 218 establishes new procedural requirements for the forma tion 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.
Proposition 218 defines “assessment” as “any levy or charge upon real property by an agency for a special benefit conferred upon the real property.” Cal. Const., art. XIIID, §2(b). A speci al 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 t he 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 distincti on 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 s pecial benefit, there can be no assessment.
Distinguishing General and Special Benefit
Proposition 218 added a set of procedures and requi rements which a local government must follow to levy an assessment. In addition to notice, hearing and assessment bal lot 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 public improvement s financed through a n assessment district contain 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 pub lic generally, to be separated from that portion of the cost of the improvement w hich specially benefits assessed properties.
Proposition 218 provides the following definition of “special benefit”:
“Special benefit” means a particular and distinct benefit over, a nd 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 2023-2024 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 Diego and such records are, by reference, made part of this Report.
Method of Apportionment
Pursuant to the Landscaping and Lighting Act of 1972 and Article XIII D of the Constitution of the State of California, all parcels that have special benefit c onferred upon them as a result of the maintenance and operation of improvements s hall be identified and the proportionate special benefit derived by each identified parcel shall be determined in relationship to the entire cost of the maintenance and operat ion of the improvements. Only parcels that receive direct special benefit are ass essed, and each parcel is assessed in proportion to the estimated benefit received.
The Method of Apportionment of the Assessment is based upon the relative special benefit derive d from the improvements and assigned to the real property within Discovery Me adows Annexation over and above general benefit allocated to the real property within Discovery Meadows Annexation or to the public at large.
3. P roposed Assessment
City of San Marcos Landscape and Lighting District No. 1 Discovery Meadows Annexation 4
The District will be maintaining two tot lots located in the development, one on the east side and another on the west side of the development . Thus, making access to the tot lots within walking distance for all property owners within this small development. The slopes to the north of the development will also be maintained by the District. These slopes separate a grade change to the adjacent property and were required to be landscaped per City policies . A s such , each property owner shares equally in the cost of maintaining this developmen t requirement as no single or set of proper ty owners benefit from the landscape r equirement. T herefore, t o apportion the Estimated Costs of land scape improvements during any Fiscal Year, each of the subdivided Single- Family Lots within the development is deemed to receive eq ual special benefit from the Improvements . Each single-family lot is equal to one benefit unit. The Assessment for Single- Family Lots within the Discovery Meadows development is calculated by dividing the total Assessment by the total number of benefit units within the development to determine the Annual Assessment per benefit unit.
Direct and Special Benefit
Landscape Improvements:
Particular direct and special benefit is provided by landscape improvements which include but are not limited to; enhanced aesthetics of areas within the development providing additional desirability for potential home buyers, an increase in the sense of community and pride of owner ship, in addition to controlling dust and potential erosion.
The 72,000 SQ FT of la ndscape slopes along the north side of the development, were put in place as part of the grading requirements at the time the development was built. The slopes help prevent soil erosion and maintain the necessary grading level for the entire developme nt. They offer no general benefit as these improvements are not located in or adjacent to public rights-of-way.
There are two tot lots within the development, one located on Sonoma Street, parallel to Echo Lane and one at the end of the cul-de-sac of Foxhall Court. Both tot lots are very small neighborhood t ot lots and are not visible from Craven Road, the main road abutting the development. Both tot lots were constructed to benefit the properties within Discovery Meadows and by the nature of their small size, limited amenities, lack of public parking, and location in relation to passthrough traffic, provide no general benefit.
There are two entry monuments into Discovery Meadows along Craven Road, put in place for the sole benefit of the residents entering the development. The entry monuments identify the co mmunity and offer the resi dents within the development a feeling of belonging to a community and therefore provide no general benefit to the public at large.
General Benefit
The 15,500 SQ FT of park way landscape along Craven Road and Echo Lane, abutting t he Discovery Meadows development, is located on the exterior of the development and visible only from the public right -of-way and therefore has been deemed to provide no special benefit. The traffic al ong Craven Road is comprised of mostly general pass-through traffic with a negligent percentage going into the development. The traffic along Echo Lane is mainly directed toward the Hospital. Therefore, the aesthetic and dust control benefits from these la ndscape improvements are shared with both the Discover y M eadows property owners a nd the motorists and other residents traveling these streets alike.
Assessment Adjustment Formula
As of March , of each f iscal year, starting Fiscal Year 2024-2025, the maximum assessment amount allowed for each fiscal year may b e increased in an amount eq ual to the greater of: (1) two percent ( 2.00%), or (2) the percentage increase of the Local Consumer Price Index (CPI) , not to exceed five percent (5.00%), provided the
3. P roposed Assessment
City of San Marcos Landscape and Lighting District No. 1 Discovery Meadows Annexation 5
amount of the assessment to be levied on any parcel in any fiscal year shall not, in any event, exceed the actual total cost of the proportional special benefit conferred on that parcel. The Consumer Price Index applied is for the San Diego-Carlsbad, CA Area for All Urban Consumers, as developed by the U.S. Bureau of Labor Statistics, or a comparable index should such information cease to be collected . The Annual Assessment levied each fiscal year may be less than, but shall not exceed the Maximum Assessment, unl ess a Proposition 218 proceeding is conducted by the City to authorize any increase beyond the Maximum Assessment.
APPENDIX A
Discovery Meadows Annexation Assessment Roll
APN Benefit Unit Assessment
2218000100 1 417.95
2218000200 1 417.95
2218000300 1 417.95
2218000400 1 417.95
2218000500 1 417.95
2218000600 1 417.95
2218000700 1 417.95
2218000800 1 417.95
2218000900 1 417.95
2218001000 1 417.95
2218001100 1 417.95
2218001200 1 417.95
2218001300 1 417.95
2218001400 1 417.95
2218001500 1 417.95
2218001600 1 417.95
2218001700 1 417.95
2218001800 1 417.95
2218008300 1 417.95
2218008400 1 417.95
2218008500 1 417.95
2218008600 1 417.95
2218008700 1 417.95
2218008800 1 417.95
2218008900 1 417.95
2218002800 1 417.95
2218002900 1 417.95
2218003000 1 417.95
2218003100 1 417.95
2218003200 1 417.95
2218003300 1 417.95
2218003400 1 417.95
2218003500 1 417.95
2218003600 1 417.95
2218003700 1 417.95
2218003800 1 417.95
2218003900 1 417.95
2218004000 1 417.95
2218004100 1 417.95
2218004200 1 417.95
2218004300 1 417.95
2218004400 1 417.95
2218004500 1 417.95
2218004600 1 417.95
2218004700 1 417.95
2218005000 1 417.95
APN Benefit Unit Assessment
2218005100 1 417.95
2218005200 1 417.95
2218005300 1 417.95
2218005400 1 417.95
2218005500 1 417.95
2218005600 1 417.95
2218005700 1 417.95
2218005800 1 417.95
2218005900 1 417.95
2218006000 1 417.95
2218006100 1 417.95
2218006200 1 417.95
2218006300 1 417.95
2218006400 1 417.95
2218006500 1 417.95
2218006600 1 417.95
2218006700 1 417.95
2218006800 1 417.95
2218006900 1 417.95
2218007000 1 417.95
2218007100 1 417.95
2218007200 1 417.95
2218007300 1 417.95
2218007400 1 417.95
2218007500 1 417.95
2218007600 1 417.95
2218007700 1 417.95
2218007800 1 417.95
2217901500 1 417.95
2217901600 1 417.95
2217901700 1 417.95
2217901800 1 417.95
2217901900 1 417.95
2217902000 1 417.95
2217902100 1 417.95
2217902200 1 417.95
2217902300 1 417.95
2217902400 1 417.95
2217902500 1 417.95
2217902600 1 417.95
2217902700 1 417.95
2217902800 1 417.95
2217902900 1 417.95
2217903000 1 417.95
2217903100 1 417.95
2217903200 1 417.95
APN Benefit Unit Assessment
2217903300 1 417.95
2217903400 1 417.95
2217903500 1 417.95
2217903600 1 417.95
2217903700 1 417.95
2217903800 1 417.95
2217903900 1 417.95
2217904000 1 417.95
2217904100 1 417.95
2217904200 1 417.95
2217904300 1 417.95
2217904400 1 417.95
2217904500 1 417.95
2217904600 1 417.95
2217904700 1 417.95
2217904800 1 417.95
2217904900 1 417.95
2217905000 1 417.95
2217905100 1 417.95
2217905200 1 417.95
2217905300 1 417.95
2217905400 1 417.95
2217905500 1 417.95
2217905600 1 417.95
2217905700 1 417.95
2217905800 1 417.95
2217905900 1 417.95
2217906100 1 417.95
2217906200 1 417.95
2217906300 1 417.95
2217906400 1 417.95
2217906500 1 417.95
2217906600 1 417.95
2217906700 1 417.95
2217906000 1 417.95
2217906800 1 417.95
2217906900 1 417.95
2217900100 1 417.95
2217900200 1 417.95
2217900400 1 417.95
2217900300 1 417.95
2217900600 1 417.95
2217900500 1 417.95
2217900700 1 417.95
2217900800 1 417.95
2217900900 1 417.95
APN Benefit Unit Assessment
2217901000 1 417.95
2217901100 1 417.95
2217901200 1 417.95
2217901300 1 417.95
2217901400 1 417.95
APPENDIX B
Discovery Meadows Annexation Assessment Diagram
Landscape and Lighting District No. 1
Annexation (Discovery Meadows)
San Diego Co. GIS, March 2022
CRAVEN
LEGEND
Annexation Boundary
Parcels
0DLQWHQDQFH Areas
M:\GIS-Assessment\San Marcos\San Marcos LLMD 1 Diagram_Landscape.mxd; Map Date 14 Feb 2023 0 250 500 750
Feet
CITY OF SAN MARCOS
FOXHALLCT
SONOM
A
ST
SANTABARBARADR
TIBURON
ST
CRAVEN
RD
ECHO LN
FOX
HALLCT
ECHO LN
SANTABARBARADR
Assessment Diagram