This Standard Agreement (hereinafter "Agreement") will provide official notification of a Grant award under the General CalHome Program ("Program") administered by the State Department of Housing and Community Development ("Department") as authorized by and pursuant to Chapter 6 of Part 2 of Division 31 of the Health and Safety Code, commencing with Section 50650 (the "CalHome Statutes") and regulations found in Title 25 of the California Code of Regulation, Division 1, Chapter 7, Subchapter g commencing with Section 7715 ("Cal Home Regulations"), all as amended and in effect from time to time.
A. In accepting this Grant award, the Contractor agrees to comply with the following:
1) Cal Home Statutes;
2) CalHome Regulations;
3) Terms and conditions of the Cal Home General Program Notice of Funding ("NOFA") dated October 7,2011, which is incorporated herein by reference; 4) Representations contained in the Contractor's application made in response to the NOFA ("Application"); and
5) Terms and conditions of this Agreement.
B. All funds provided through this Agreement are general obligation bond funds, pursuant to the Housing and Emergency Shelter Trust Fund Act of 2006. As such, pursuant to Government Code Section 16727, Contractor shall ensure that expenditures of the proceeds of the Program grant or loan are limited to those costs associated with the acquisition, rehabilitation or construction of capital assets.
2. Scope of Work
A. Contractor shall perform the Scope of Work ("Work") as described in the Application, which is on file at the Department of Housing and Community Development, Division of Financial ASSistance, 1800 Third Street, Room 390, Sacramento, California and which is incorporated herein by reference All written materials or alterations submitted as addenda to the original Application and which are approved in writing by the Cal Home Program Manager or higher Departmental official, as appropriate, are hereby incorporated as part of the Application. In the event of a conflict between the description of the Work in the Application and as described in this Exhibit, the description in this Exhibit shall prevail. The Department reserves the right to require the Contractor to modify any or all parts of the Application In order to comply with the CalHome Statutes or Regulations The Department reserves the right to review and approve all Work to be performed by the Contractor in relation to this Agreement. Any proposed amendment to the Work must be submitted in Writing for review and approval by the Department. Any approval shall not be presumed unless such approval is made by the Department in wr~ing.
Mortgage Assistance
136
EXHIBIT A
Clty of San Marcos
11-CALHOME-8213
B. The Work shall generally consist of providing Mortgage Assistance loans to low and very low income homeowners.
3. Amount of Agreement
The amount of this Agreement for the Work described herein shall not exceed $652,200.00.
4. Cl)mple tlon Dates
This Agreement shall expire on April 5, 2015. All funds remaining unexpended upon termination shall be disencumbered from this Agreement.
5. OOl!",rtmcmt Con tract Coordlnato.
The coordinator of this Agreement for the Department is the CalHome Program Manager, or their designee. Unless otherwise informed, any notice, report, or other communication required by this Agreement shall be mailed by first class mail to the following address:
Department of Housing and Community Development
Division of Financial Assistance
CalHome Program Manager
P. O. Box 952054, MS 390-2
Sacramento, Califomia 94252-2054
Phone: (916) 327-8255
6. Contr actor Contract Coordinatur
The coordinator of this Agreement for the Contractor is listed below. Unless otherwise informed, any notice, report, or other communication required by this Agreement shall be mailed by first class mail to the contact at the following address. 7, Special Conditions
City of San Marcos
Beth Nielsen, Housing Programs Specialist
1 Civic Center Drive
San Marcos, CA 92069
(760) 744-1050 extension 3178
[email protected]
The Work shall be performed entirely within a designated redevelopment area under the Jurisdiction of a local Redevelopment Agency or its Successor Agency.
Mortgage Assistance
137
EXHIBIT B
BUDGET DETAIL AND PAYMENT PROVISIONS
1. Disbursement Process
City of San Marcos
11-CALHOME-8213
A. Payments to Contractor for Mortgage Assistances shall be on an advance or reimbursement basis. Upon the effective date of this Agreement, and upon submission of the required draw request form(s) and submission of any documentation required by the Department, as identified In Paragraph 1.C of this Exhibit, Contractor may obtain an advance, in an amount not to exceed 25 percent (25%) of the total amount provided under this Agreement. As these funds are used for eligible expenditures, the Contractor shall forward all required documentation to the Contract manager. When two-thirds (2/3) of the Initial disbursement of CalHome Program funds on hand have been expended, the Contractor may request the next advance of 25% of the total amount provided under this Agreement. This procedure of advances shall continue until the total amount provided under this Agreement is expended and Is subject to the requirements of Exhibit A, Paragraph 4, of thiS Agreement.
8. The Department reserves the right to request copies of any documentation at any time prior to, or after the processing of any draw request.
C. As a condition of the first draw of funds for Mortgage Assistance, Contractor shall submit the following for the Department's review and approval:
1) Program guidelines describing the Contractor's Mortgage Assistance Program per Regulations Section 7730(a);
2) Written procedures for long-term loan servicing;
3) Written procedures for Homebuyer Education;
4) A copy of Contractor's Reuse Account plan;
5) An executed twenty (20) year MonitOring Agreement on a form to be provided by the Department ("20-year Monitoring Agreement'); and
6) Copies of Promissory Note and Deed of Trust that will be used by the Contractor.
Mortgage Assistance
138
GTC 610
EXHIBIT C
GENERAL TERMS AND CONDITIONS
1. APPROVAL: This Agreement is of no force or effect until signed by both parties and approved by the Department of General Services, if required. Contractor may not commence performance until such approval has been obtained.
2. AMENDMENT: No amendment or variation of the terms of this Agreement shall be valid unless made in writing, signed by the parties and approved as required. No oral understanding or Agreement not incorporated in the Agreement is binding on any of the parties.
3. ASSIGNMENT: This Agreement is not assignable by the Contractor, either in whole or in part, without the consent of the State in the form of a formal written amendment.
4. AUDIT: Contractor agrees that the awarding department, the Department of General Services, the Bureau of State Audits, or their designated representative shall have the right to review and to copy any records and supporting documentation pertaining to the performance of this Agreement. Contractor agrees to maintain such records for possible audit for a minimum of three (3) years after final payment, unless a longer period of records retention is stipulated. Contractor agrees to allow the auditor(s) access to such records during normal business hours and to allow interviews of any employees who might reasonably have information related to such records.
Further, Contractor agrees to include a similar right of the State to audit records and interview staff in any subcontract related to performance of this Agreement. (Gov. Code §8546.7, Pub.
Contract Code §10115 et seq., CCR Title 2, Section 1896).
5. INDEMNIFICATION: Contractor agrees to indemnify, defend and save harmless the State, its officers, agents and employees from any and all claims and losses accruing or resulting to any and all contractors, subcontractors, suppliers, laborers, and any other person, firm or corporation furnishing or supplying work services, materials, or supplies in connection with the performance of this Agreement, and from any and all claims and losses accruing or resulting to any person, firm or corporation who may be injured or damaged by Contractor in the performance of this Agreement.
6. DISPUTES: Contractor shall continue with the responsibilities under this Agreement during any dispute.
7. TERMINATION FOR CAUSE: The State may terminate this Agreement and be relieved of any payments should the Contractor fail to perform the requirements of this Agreement at the time and in the manner herein provided. In the event of such termination the State may proceed with the work in any manner deemed proper by the State. All costs to the State shall be deducted from any sum due the Contractor under this Agreement and the balance, if any, shall be paid to the Contractor upon demand.
139
8. INDEPENDENT CONTRACTOR: Contractor, and the agents and employees of Contractor, in the performance of this Agreement, shall act in an independent capacity and not as officers or employees or agents of the State.
9. RECYCLING CERTIFICATION: The Contractor shall certify in writing under penalty of perjury, the minimum, if not exact, percentage of post consumer material as defined in the Public Contract Code Section 12200, in products, materials, goods, or supplies offered or sold to the State regardless of whether the product meets the requirements of Public Contract Code Section 12209. With respect to printer or duplication cartridges that comply with the requirements of Section 12156(e), the certification required by this subdivision shall specify that the cartridges so comply (Pub. Contract Code §12205).
10. NON-DISCRIMINATION CLAUSE: During the performance of this Agreement, Contractor and its subcontractors shall not unlawfully discriminate, harass, or allow harassment against any employee or applicant for employment because of sex, race, color, ancestry, religious creed, national origin, physical disability (including HIV and AIDS), mental disability, medical condition (e.g., cancer), age (over 40), marital status, and denial of family care leave. Contractor and subcontractors shall insure that the evaluation and treatment of their employees and applicants for employment are free from such discrimination and harassment. Contractor and subcontractors shall comply with the provisions of the Fair Employment and Housing Act (Gov.
Code §12990 (a-f) et seq.) and the applicable regulations promulgated thereunder (California Code of Regulations, Title 2, Section 7285 et seq.). The applicable regulations of the Fair Employment and Housing Commission implementing Government Code Section 12990 (a-f), set forth in Chapter 5 of Division 4 of Title 2 of the California Code of Regulations, are incorporated into this Agreement by reference and made a part hereof as if set forth in full. Contractor and its subcontractors shall give written notice of their obligations under this clause to labor organizations with which they have a collective bargaining or other Agreement.
Contractor shall include the nondiscrimination and compliance provisions of this clause in all subcontracts to perform work under the Agreement.
11. CERTIFICATION CLAUSES: The CONTRACTOR CERTIFICATION CLAUSES contained in the document CCC 307 are hereby incorporated by reference and made a part of this Agreement by this reference as if attached hereto.
12. TIMELINESS: Time is of the essence in this Agreement.
13. COMPENSATION: The consideration to be paid Contractor, as provided herein, shall be in compensation for all of Contractor's expenses incurred in the performance hereof, including travel, per diem, and taxes, unless otherwise expressly so provided.
14. GOVERNING LAW: This contract is governed by and shall be interpreted in accordance with the laws of the State of California.
140
15. ANTITRUST CLAIMS: The Contractor by signing this agreement hereby certifies that if these services or goods are obtained by means of a competitive bid, the Contractor shall comply with the requirements of the Government Codes Sections set out below. a. The Government Code Chapter on Antitrust claims contains the following definitions:
1) "Public purchase" means a purchase by means of competitive bids of goods, services, or materials by the State or any of its political subdivisions or public agencies on whose behalf the Attorney General may bring an action pursuant to subdivision (c) of Section 16750 of the Business and Professions Code.
2) "Public purchasing body" means the State or the subdivision or agency making a public purchase. Government Code Section 4550.
b. In submitting a bid to a public purchasing body, the bidder offers and agrees that if the bid is accepted, it will assign to the purchasing body all rights, title, and interest in and to all causes of action it may have under Section 4 of the Clayton Act (15 U.S.C. Sec. 15) or under the Cartwright Act (Chapter 2 (commencing with Section 16700) of Part 2 of Division 7 of the Business and Professions Code), arising from purchases of goods, materials, or services by the bidder for sale to the purchasing body pursuant to the bid. Such assignment shall be made and become effective at the time the purchasing body tenders final payment to the bidder.
Government Code Section 4552.
c. If an awarding body or public purchasing body receives, either through judgment or settlement, a monetary recovery for a cause of action assigned under this chapter, the assignor shall be entitled to receive reimbursement for actual legal costs incurred and may, upon demand, recover from the public body any portion of the recovery, including treble damages, attributable to overcharges that were paid by the assignor but were not paid by the public body as part of the bid price, less the expenses incurred in obtaining that portion of the recovery. Government Code Section 4553.
d. Upon demand in writing by the assignor, the assignee shall, within one year from such demand, reassign the cause of action assigned under this part if the assignor has been or may have been injured by the violation of law for which the cause of action arose and (a) the assignee has not been injured thereby, or (b) the assignee declines to file a court action for the cause of action. See Government Code Section 4554.
16. CHILD SUPPORT COMPLIANCE ACT: For any Agreement in excess of $100,000, the contractor acknowledges in accordance with Public Contract Code 7110, that:
a. The contractor recognizes the importance of child and family support obligations and shall fully comply with all applicable state and federal laws relating to child and family support enforcement, including, but not limited to, disclosure of information and compliance with earnings assignment orders, as provided in Chapter 8 (commencing with section 5200) of Part 5 of Division 9 of the Family Code; and
b. The contractor, to the best of its knowledge is fully complying with the earnings assignment orders of all employees and is providing the names of all new employees to the New Hire Registry maintained by the California Employment Development Department. 141
17. UNENFORCEABLE PROVISION: In the event that any provision of this Agreement is unenforceable or held to be unenforceable, then the parties agree that all other provisions of this Agreement have force and effect and shall not be affected thereby.
18. PRIORITY HIRING CONSIDERATIONS: If this Contract includes services in excess of $200,000, the Contractor shall give priority consideration in filling vacancies in positions funded by the Contract to qualified recipients of aid under Welfare and Institutions Code Section 11200 in accordance with Pub. Contract Code §10353.
19. SMALL BUSINESS PARTICIPATION AND DVBE PARTICIPATION REPORTING REQUIREMENTS:
a. If for this Contract Contractor made a commitment to achieve small business participation, then Contractor must within 60 days of receiving final payment under this Contract (or within such other time period as may be specified elsewhere in this Contract) report to the awarding department the actual percentage of small business participation that was achieved. (Govt. Code § 14841.)
b. If for this Contract Contractor made a commitment to achieve disabled veteran business enterprise (DVBE) participation, then Contractor must within 60 days of receiving final payment under this Contract (or within such other time period as may be specified elsewhere in this Contract) certify in a report to the awarding department: (1) the total amount the prime Contractor received under the Contract; (2) the name and address of the DVBE(s) that participated in the performance of the Contract; (3) the amount each DVBE received from the prime Contractor; (4) that all payments under the Contract have been made to the DVBE; and (5) the actual percentage of DVBE participation that was achieved. A person or entity that knowingly provides false information shall be subject to a civil penalty for each violation. (Mil. & Vets. Code § 999.5(d); Govt. Code § 14841.)
20. LOSS LEADER:
If this contract involves the furnishing of equipment, materials, or supplies then the following statement is incorporated: It is unlawful for any person engaged in business within this state to sell or use any article or product as a “loss leader” as defined in Section 17030 of the Business and Professions Code. (PCC 10344(e).)
S:\ADMIN\HOMEPAGE\GTC-610.doc
142
EXHIBIT D
CALHOME TERMS AND CONDITIONS
1. Effective Date and Commencement of 'it/ork
City of San Marcos
ll-CALHOME-8213
This Agreement IS effective upon approval by the Department which is the date stamped in the lower right hand corner of page one of this Agreement. The Contractor agrees that Work shall not commence, nor any costs to be paid witr. CalHome funds be incurred or obligated by any party prior to execution of this Agreement by the Department, completion of all required environmental clearances, and compliance with the applicable conditions of this Agreement.
The Contractor agrees that the Work shall be completed in accordance with the dates specified in Exhibit A, Paragraph 4 This Agreement shall terminate on the date set forth in Exhibit A, Paragraph 4.
2, Amount and Form of Funding
A. For the purposes of performing the Work, the Department agrees to provide to the Contractor the amount specified in Exhibit A, Paragraph 3, In no instance shall the Department be liable for any costs for the Work in excess of this amount, nor for any unauthorized or ineligible costs.
B, The Department shall provide funds to the Contractor to be used for the following eligible activities as further described in the NOFA, and specified in Exhibit A, Paragraph, 2,8:
1) Grants for Mortgage Assistance low or very low income first time homebuyers, including Mortgage Assistance for Acquisition with Rehabilitation; 2) Grants for Owner-Occupied Rehabilitation for low or very low income homeowners; and/or
3) Homeownershlp Project Development Loans which may convert to Grants pursuant to the loan terms defined in Section 7746 of the Regulations.
3. Permitted Uses of Funds
The Contractor shall use funds provided pursuant to this Agreement only for performance of the Work, and consistent with the requirements of the NOFA and the Regulations.
4. Termination and Breach
A, In the event of the Contractor's failure to satiSfy or comply with any term or condition in this Agreement or with respect to the 20-year Monitoring Agreement as specified in Exhibit B, Paragraph 1.C. 5, within the time and in the manner specified, after written notice to the Contractor by the Department specifying:
1) the breach;
2) the action required to cure such breach; and
3) a date, not less than fifteen (15) days from the date of receipt of such notice by the Contractor, by which such breach must be cured.
Mortgage Assistance
143
EXHIBIT 0
City of San Marcos
11-CALHOME-8213
B. In the event of such breach the Department may also take such action or seek such remedies as provided in the 2o-year Monitor ing Agreement .
C. Unless otherwise approved by the Department, upon termination of this Agreement, the Contractor shall complete all the Work in progress and terminate any other activities that were to be paid for with CalHome Program funds. Any unexpended funds received by the Contractor shall be returned to the Department within fifteen (15) days of the notice of termination.
5. Insurance
A. Prior to the disbursement of funds under this Agreement and thereafter during the term hereof, the Contractor shall obtain, carry, and maintain in force, comprehensive general liability insurance in the amount not less than one million dollars ($1 ,000.000) for injury to or death of one person, one million dollars ($1,000,000) for injury to or death of more than one person in one accident, and adequate property damage insurance. All insurance carriers must meet the requirements of the State of California Department of Insurance.
B. Upon demonstration of cause satisfactory to the Department , the requirements in Paragraph 5.A above may be satisfied by the Contractor providing evidence of an alternative to conventional insurance sufficient to provide equivalent protection.
6. Inspections
A. The Contractor shall Inspect any Work performed hereunder to ensure the Work is being and has been performed in accordance with the applicable federal, state and/or local requirements, any applicable construction contract, and this Agreement. The Contractor agrees to require that all Work found by such inspections not conformed to the applicable reqI,Jirements be corrected, and to withhold payment to the construction contractor or subcontractor until it is so corrected.
B. The Department reserves the right to inspect any site upon which the Work is being performed . The Contractor shall include a provision permitting the Department or its agents or any subcontractor for performance of the work.
7. Signs
A. Contractor shall place a sign on the Property during construction that shall include the Department as one of the entliles providing financing to the development.
B. During the construction period the Department may place one or more signs on the Property stating that it is providing financing for the development.
8. Reporting Requirements
A. During the term of this Agreement, and no later than thirty (30) days after the end of each calendar quarter, the Contractor shall submit to the Department a performance report on a form provided by the Department.
Mortgage Assistance
144
EXHIBIT 0
City of San Marcos
11-CALHOME-8213
B. During the term of this Agreement, and no later than thirty (30) days after June 30th of each year, the Contractor shall submit, upon request of the Department, an annual performance report on a form provided by the Department.
C. During the term of this Agreement, the Department reserves the right to request other forms or reports as necessary or required.
9. Audit/Retention and Im:Dection of Records
A. Contractor shall retain all books and records pertaining to performance of this Agreement for a minimum of three years after the expiration of this Agreement and any and all amendments hereto, or for three years after the conclusion or resolution of any and all audits or litigation relevant to this Agreement, whichever is later.
B. Contractor shall adequately document each transaction to permit the determination, through an audit if requested by the Department, of the accuracy of the records and the allowability of the expenditures paid in whole or in part, with CalHome funds. If the allowability of an expenditure cannot be determined because records or documentation are inadequate, the questionable expenditure will be disallowed. The Contractor shall reimburse the Department for the amount of any disallowed expenditures of the Contractor or its agents or subcontractors Determination by the Department of allowability of any expenditure shall be final
C. The Department does not require a routine audit of the Contractor's books; provided, however, the Contractor shall comply with any reasonable demand by the Department for an audit of the Contractor's activities related to this Agreement. If the Department provides the auditor, the Department will pay for the cost of the audit; otherwise, the Contractor shall pay the cost of the audit.
D. Contractor agrees that the Department or its delegatee will have the right to review, obtain, and copy all records pertaining to performance of this Agreement. Contractor agrees to provide the Department or its delegatee with any relevant information requested and shall permit the Department or its delegatee access to its premises, upon reasonable notice, during normal business hours for the purpose of interviewing employees and Inspecting and copying such books, records, accounts, and other material that may be relevant to a matter under investigation for the purpose of determining compliance with Government Code section 8546.7. Contractor further agrees to maintain such records for a period of three (3) years after final payment under this Agreement.
10. Monitoring Agreement
Upon the Department's approval of Recipient's Loan Servicing Plan and CalHome Program Reuse Account Plan, the Recipient shall enter into the 20-year Monitoring Agreement. The 20- year Monitoring Agreement allows the Department to obtain necessary reporting information; review and approve changes to Loan Servicing Procedures or Cal Home Program Reuse Account Plans; and, to perform monitoring of CaiHome Program operations and accounts.
Mortgage Assistance
145
EXHIBIT 0
11. Compliance with Laws and Guidelines
City of San Marcos
11-CALHOME-8213
Contractor agrees at all times to act with respect to the CalHome Program, Cal Home activities, and use of funds committed herein shall be in confonmity with all laws applicable to the CalHome Program including those of the State of Califomia, all federal laws, all local rules or ordinances, all reqUirements of the CalHome Program including the CalHome Statutes and Regulations.
12. Dls(Jncl!li1oering Funds
Funds authorized by this Agreement shall be disencumbered in whole or in part if funds are not expended within the time frames specified in Exhibit A, Paragraph 4. 1~. "','alver
No waiver of any breach of this Agreement shall be held to be a waiver of any prior or subsequent breach. Any remedy afforded in this Agreement shall be taken and construed as cumulative, and in addition to, any other remedy provided therein or by law. The failure of the Department to enforce at any time the provisions of this Agreement or to require at any time performance by the Contractor of such provisions shall In no way be construed to be a waiver of such provisions nor to affect the validity of this Agreement or the right of the Department to enforce these provisions.
14. litigation
A. If any provision of this Agreement, or underlying obligation, is held Invalid by a court of competent jurisdiction, such invalidity, at the sole discretion of the Department, shall not affect any other provisions of this Agreement and the remainder of this Agreement shall remain in full force and effect. Therefore, the provisions of this Agreement are, and shall be, deemed severable.
B. The Contractor shall notify the Department immediately of any claim or action undertaken by or against it which affects or may affect this Agreement or the Department, and shall take such action with respect to the claim or action as is consistent with the terms of this Agreement and the interests of the Department.
15. PrevailinG Wage
A. Where funds provided through this Agreement are used for construction work, or in support of construction work, Contractor shall ensure that the requirements of Chapter 1 (commencing with section 1720) of part 7 of the Labor Code (pertaining to the payment of prevailing wages and administered by the Califomla Department of Industrial Relations) are met.
B. For the purposes of this requirement 'construction work" includes, but not limited to the rehabilitation, alteration, demolition, installation or repair done under contract and paid for, in whole or in part, through this Agreement. (Note: For the purposes of this requirement 'in support of construction work" includes, but not limited to the work performed during the design and preconstructlon phases of construction (i.e. development,) including, but not limited to, Inspection and land surveying work under Mortgage Assistance
146
EXHIBIT 0
cny of San Marcos
11-CALHOME-8213
contract and paid for, In whole or in part, through this Agreement. Development related work "in support of construction work" such as involving employment of trades/crafts like a field soil tester, laborer, electrical utility lineman, tree trimmer, driver(on/off-hauling tolfrom construction site shall be paid prevailing wages pursuant to Califomia Labor Code, part 7, Chapter 1.) All construction work shall be done through the use of a written contract with a properly licensed building contractor incorporating these requirements (the "construction contract"). Where the construction contract will be between the Contractor and a licensed building contractor, Contractor shall serve as the "awarding body." Prior to any disbursement of funds, including but not limned to release of any final retention payment, the Department may require a certification from the awarding body that prevailing wages have been or will be paid.
Mortgage Assistance
147
City of San Marcos
Staff Report
1 Civic Center Drive
San Marcos, CA 92069
File #:TMP-2490
MEETING DATE:
July 28, 2026
SUBJECT:
RESOLUTION NO. 2026-9650 - CONFIRMING THE DIAGRAM AND ASSESSMENT AND PROVIDING FOR THE LEVY OF THE ANNUAL ASSESSMENT OF THE LANDSCAPING AND LIGHTING DISTRICT NO. 1 FOR FISCAL YEAR 2026-27
Recommendation
ADOPT a resolution approving and confirming the diagram and assessment, and levying the assessment, for Landscape and Lighting District No. 1 for fiscal year 2026-2027.
Board or Commission Action
Not applicable
Relevant Council Strategic Theme
Quality of Life
Good Governance
Relevant Department Goal
Not applicable
Executive Summary
This is a public hearing to receive public input on the proposed levy of assessments for Fiscal Year 2026-2027 for the City of San Marcos Landscaping and Lighting District No. 1 (“District”).The Landscaping and Lighting Assessment Act of 1972 requires that districts formed under its provisions be renewed each fiscal year in which an assessment is to be levied. City Council adopted the resolution to approve the preliminary Engineer’s Report on June 23, 2026.
Discussion
Over the course of the City’sdevelopment, an increasing maintenance burden occurred as a result of the construction of additional facilities such as roadway lighting and landscaping. Prior to the use of later- developed, more flexible sources of funding for maintenance such as Community Facilities Districts (CFDs), the City used what was then available, which were Lighting and Landscaping Maintenance Districts (LLMDs).
At the direction of the City Council, the City of San Marcos Landscaping and Lighting District No. 1 was formed June 9, 1981, by Resolution No. 81-1592. These LLMDs allowed for the City to charge new development through their property tax for that increased maintenance burden, but did not include indexed increases. When new development within an area covered by an LLMD occurs, properties are de-annexed from LLMDs and City of San Marcos Printed on 7/24/2026Page 1 of 3
powered by Legistar™
148
File #:TMP-2490
annexed to applicable CFDs, which do provide for indexed increases.
The District is one such early LLMD, formed with the purpose of providing yearly revenue from each subdivision or development completed between June, 1981 and July, 1998, to pay its fair share of maintenance costs. These costs include maintenance for landscaping within City right of way, landscaping within development open space areas, and street lights within the City. The revenue also contributes to the development’s fair share for the energy cost of the street lights within the City. In 1996, the approval of Proposition 218 froze the assessment levels of the District, resulting in a limitation on the City’sability to recover full maintenance costs originally contemplated. The annual process of approving the Engineer’s Report and authorizing the levy provides critical revenue that would otherwise be borne by the General Fund.
The direct benefits received by the assessed parcels are not unique or enhanced because they are provided through the District. The assessment is based on the direct benefits attributable to the lighting and landscaping improvements, rather than on whether the assessed parcels receive benefits that are exclusive or unavailable to the general public.
The cost for landscaping, median, parkways, slope and lighting maintenance costs are detailed within the Engineer’sReport and are reflected for the proposed fiscal year 2026-2027 assessment. There is no increase in the proposed assessment amounts. No new parcels have been annexed into the District for Fiscal Year 2026-2027.
The Landscaping and Lighting Act requires that a resolution be adopted for the renewal of the District for the upcoming year. The Engineer's Report, which discusses the scope of services and apportionment of the levy, is attached.
Fiscal Impact
The LLMD assessment has not increased since the passage of Proposition 218 in 1996 and is estimated to produce revenue of $530,000 for Fiscal Year 2026-27. These revenues contribute toward public landscaping and lighting services but are not sufficient to cover all expected and eligible expenses. An estimated $1,160,000 from the General Fund (100) will be needed to cover the total cost of regular public landscaping and lighting services. The renewal of District assessments will allow for the continued levy on annexed properties within the District to contribute toward the cost of such services. It is anticipated that revenues for the District will decline as properties currently in the District are redeveloped and annexed to the City’s Community Facility District 98-02 (Lighting, Landscaping, Open Space and Preserve Maintenance) which bring revenues with an annual indexed inflationary increase.
Attachment(s)
Resolution
Attachment A: Engineer’s Report
Prepared/Submitted by: Jeffrey Jorgenson, Accounting & Treasury Manager Reviewed by: Donna Apar, Finance Director
City of San Marcos Printed on 7/24/2026Page 2 of 3
powered by Legistar™
149
File #:TMP-2490
Approved by: Tim Selke, Assistant City Manager
City of San Marcos Printed on 7/24/2026Page 3 of 3
powered by Legistar™
150
RESOLUTION NO. 2026-XXXX
A RESOLUTION OF THE CITY COUNCIL OF THE CITY
OF SAN MARCOS, CALIFORNIA, CONFIRMING THE
DIAGRAM AND ASSESSMENT AND PROVIDING FOR
THE LEVY OF THE ANNUAL ASSESSMENT OF
LANDSCAPING AND LIGHTING DISTRICT NO. 1 FOR
FISCAL YEAR 2026-27
WHEREAS, the City Council of the City of San Marcos, California, has initiated proceedings for the levy of the annual assessment for a street lighting district pursuant to the terms and provisions of the "Landscaping and Lighting Act of 1972", ( hereinafter “the Act"), being Part 2 of Division 15 of the Streets and Highways Code of the State of California, in a district known and designated as: LANDSCAPING AND STREET LIGHTING DISTRICT NO. 1 (hereinafter the "District); and
WHEREAS, the City Council ord ered the preparation of a report as required by the Act (hereinafter “the Report”), the City Engineer prepared and filed th e Report with the City Council for its consideration, this City Council did subsequently adopt its Resolution of Intention to levy an d collect assessments relating to the District for the fi scal year commencing July 1, 2026, and ending June 30, 2027, and this City Council did further proceed to give notice of the time and place for a public hearing on all matters relating to the levy of the proposed annual assessment; and
WHEREAS, the City Council has considered all oral statements and all written protests made or filed by all interested persons; and
WHEREAS, the City Council now desir es to proceed with the levy of the annual assessment.
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF SAN MARCOS HEREBY RESOLVES AS FOLLOWS:
1. That the above recitals are all true and correct.
2. That this City Council hereby approves and confirms the diagram and assessment as modified in the Report.
151
Resolution 2026-XXXX
3. That the adoption of this Resolution constitutes the levy of the assessment for the fiscal year commencing July 1, 2026, and ending June 30, 2027, for the District.
4. That the City Clerk is hereby ordered and directed to file a certified copy of the diagram and assessment with the County Auditor. Said filing must be comple ted no later than August 28, 2026.
5. That after the filing of the diagram and assessment, the County Auditor shall enter on the County assessment roll opposite each lot or par cel of land the amount assessed thereupon, as shown in the assessment. The assessment shall be collected at the same time and in the same manner as County taxes are collected, and after collection by the County, the net amount of the assessment, after ded uction for any compensation due to the County for collection, shall be paid to the Treasurer of the City.
6. That the diagram and assessment shall be filed in the Office of the City Clerk, with a certified copy to be filed in the Office of the City Engineer. Said diagram and assessment, and the certified copy thereof, shall be open for public inspection.
PASSED, APPROVED, and ADOPTED this 28th day of July, 2026, by the City Council of the City of San Marcos by the following roll call vote:
AYES: COUNCILMEMBERS:
NOES: COUNCILMEMBERS:
ABSENT: COUNCILMEMBERS:
_________________________
Rebecca D. Jones, Mayor
City of San Marcos
ATTEST:
Phillip Scollick, City Clerk
City of San Marcos
152
CITY OF SAN MARCOS
ENGINEER’S REPORT
FOR
LANDSCAPING AND LIGHTING DISTRICT NO. 1
FISCAL YEAR 2026/2027
PREPARED: June 10, 2026
INTENT MEETING: June 23, 2026
PUBLIC HEARING: July 28, 2026
153
CITY OF SAN MARCOS 1 Civic Center Drive, San Marcos, CA 92069 | 760-744-1050 | SanMarcosCA.gov 2
CITY OF SAN MARCOS
LANDSCAPING AND LIGHTING DISTRICT NO.1
ENGINEER’S REPORT CERTIFICATE
This Report describes the Landscaping and Lighting District No. 1 (“District”) including the improvements, budgets, parcels and assessments to be levied for the fiscal year 2026-2027, as they existed at the time of the passage of the Resolution of Intention. Reference is hereby made to the San Diego County Assessor maps for a detailed description of the lines and dimensions of parcels within the District.
The undersigned respectfully submit the enclosed report as directed by the City Council. The undersigned certifies that he is a Professional Engineer, registered in the State of California.
DATED:
BY:
Isaac Etchamendy, P.E.
City Engineer
R.C.E. No. 81294
I HEREBY CERTIFY that the enclosed Engineer's Report, together with Assessment Roll and Assessment Diagram thereto attached, was filed in the office of the City Clerk on the day of , 2026.
BY:
Phillip Scollick, City Clerk
City of San Marcos
San Diego County, California
I HEREBY CERTIFY that the enclosed Engineer's Report, together with Assessment Roll thereto attached, was approved and confirmed by the City Council of the City of San Marcos, California, on the day of , 2026.
BY:
Phillip Scollick, City Clerk
City of San Marcos
San Diego County, California
154
CITY OF SAN MARCOS 1 Civic Center Drive, San Marcos, CA 92069 | 760-744-1050 | SanMarcosCA.gov 3
AGENCY: CITY OF SAN MARCOS
PROJECT: LANDSCAPING AND LIGHTING DISTRICT NO. 1
TO: CITY COUNCIL
REPORT PURSUANT TO
"LANDSCAPING AND LIGHTING ACT OF 1972"
Pursuant to direction from the City Council, submitted herewith is the Report, consisting of the following parts, pursuant to the provisions of Division 15, Part 2 of the Streets and Highways Code of the STATE OF CALIFORNIA, being the "Landscaping and Lighting Act of 1972," commencing with Section 22500. This Report is applicable for the ensuing 12 -month period, being the fi scal year commencing July 1, 2026 to June 30, 2027.
Part 1. PLANS AND SPECIFICATIONS of the improvements to be maintained and/or improved for the fiscal year. The plans and specifications show and describe the existing improvements, and are sufficient in showing and describing the general nature, location and extent of the improvements.
Part 2. AN ESTIMATE OF THE COSTS of the improvements to be maintained and/or improved for the mentioned fiscal year.
Part 3. AN ASSESSMENT ROLL showing the proportionate amount of the assessment to be charged in proportion to the benefits to be received by each lot or parcel within the exterior boundaries as shown on the below-referenced Diagram.
Part 4. A DIAGRAM of the Landscaping and Lighting District No. 1 (the “District”). Said Diagram shall show the exterior boundaries of the District and the boundaries of any zones within the District. Reference is made to the County Assessor's Maps for a detailed description of the lines and dimensions of any lots or parcel. The lines and dimensions of each lot shall conform to those shown on the County Assessor's Maps for the fiscal year to which the Report applies. (DIAGRAM ON FILE WITH THE CITY ENGINEER).
All lots and parcels of land known as public property, as defined under Section 22663 of said "Landscaping and Lighting Act of 1972," have been omitted and are exempt from any assessment under these proceedings. Publicly owned property is exempt from assessment because it is publicly owned and used in the performance of a public function, as defined in Section 22663 of the Landscaping and Lighting Act of 1972, and the District's formation proceedings expressly exe mpt such property from assessment.
A full-size Diagram showing the boundaries of the District and benefit zones established within the District are the same which existed at the time of the adoption of the Resolution of Intention, and the initiation of these proceedings is on file in the Office of the City Engineer of the City of San Marcos.
155
CITY OF SAN MARCOS 1 Civic Center Drive, San Marcos, CA 92069 | 760-744-1050 | SanMarcosCA.gov 4
A copy of the Assessment Roll and Final Engineer's Report were filed in the Office of the City Clerk on the 28th day of July, 2026.
Final approval, confirmation and levy of the annual assessment and all matters in the Report were made on the 28th day of July, 2026, by adoption of Resolution No. 2026- _____ by the City Council.
Phillip Scollick, CITY CLERK
CITY OF SAN MARCOS
156
CITY OF SAN MARCOS 1 Civic Center Drive, San Marcos, CA 92069 | 760-744-1050 | SanMarcosCA.gov 5
PART I
PLANS AND SPECIFICATIONS
CITY OF SAN MARCOS
LANDSCAPING AND LIGHTING DISTRICT NO. 1
157
CITY OF SAN MARCOS 1 Civic Center Drive, San Marcos, CA 92069 | 760-744-1050 | SanMarcosCA.gov 6
PUBLIC LIGHTING FACILITIES
All public lighting facilities within the District are:
• Located within the City of San Marcos as shown on the Diagram included herein as Part IV. • Owned and maintained by the City of San Marcos.
Reference is made to the Plans and Specifications for the lighting improvements, which are on file in the City of San Marcos Engineering Department.
The work to be done consists of the furnishing of all electric current and necessary labor, materials and equipment for the maintenance of all the existing public lighting facilities. The San Diego Gas and Electric Company furnishes electric current to all lighting facilities and provides switching service for lighting said lamps from fifteen (15) minutes after sunset to thirty (30) minutes before sunrise each and every day of the year. The electric current supplied shall not vary more than five percent (5%) plus or minus from that for which the system was designed.
The lighting shown on the Diagram included herein as Part IV has been identified in zones as follows:
1. Zone "A" - Residential Lighting
This area contains primarily developed residential lots serviced by underground power. The intensity ranges from 7,000 lumens to 30,000 lumens. The lights are at intersections and cul-de- sacs, and curves on the public streets.
2. Zone "B" - Commercial, Industrial or Residential
High Intensity Lighting
This area, contains primarily commercial, industrial, or highly developed multiple residential property. The light intensity ranges from 7,000 to 50,000 lumens. The lights are at intersections, cul-de-sacs and curves on collector or higher use streets.
LANDSCAPE IMPROVEMENTS
All landscaping improvements have or are under the process of being accepted by the City of San Marcos for maintenance.
The work to be done consists of the maintenance of all landscaping and appurtenant facilities in medians and parkways. 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.
158
CITY OF SAN MARCOS 1 Civic Center Drive, San Marcos, CA 92069 | 760-744-1050 | SanMarcosCA.gov 7
The medians and parkways being maintained are listed in Part III of this report and are shown on the Diagram included herein as Part IV. Reference is made to the Plans and Specifications for the landscape and irrigation improvements which are on file in the City of San Marcos Engineering Department.
Landscaped areas are designated as Zone "C" on the Diagram included herein as Part IV.
All work to be done and the services to be rendered, herein provided for, shall be done under the general supervision of the Director of Public Works of the City of San Marcos.
159
CITY OF SAN MARCOS 1 Civic Center Drive, San Marcos, CA 92069 | 760-744-1050 | SanMarcosCA.gov 8
PART II
FISCAL YEAR 2026/2027 COST ESTIMATE
CITY OF SAN MARCOS
LANDSCAPING AND LIGHTING DISTRICT NO. 1
160
161
162
CITY OF SAN MARCOS 1 Civic Center Drive, San Marcos, CA 92069 | 760-744-1050 | SanMarcosCA.gov 9
PART III
ASSESSMENT ROLL
CITY OF SAN MARCOS
LANDSCAPING AND LIGHTING DISTRICT NO. 1
163
CITY OF SAN MARCOS 1 Civic Center Drive, San Marcos, CA 92069 | 760-744-1050 | SanMarcosCA.gov 10
I do hereby assess and apportion the total amount of the costs and expenses among the parcels within the District that receive assessable benefits from the maintained improvements and appurtenances, in proportion to the estimated benefit each parcel receives from those improvements, as established in the formation of said District.
All of the parcels within the District are located within the City of San Marcos and have approved developments or are in the final stages of obtaining approval for a proposed development. As a condition of approval, the developer is required by the City to provide:
1. Certain standard street lighting for the entire area within the development; and the energy costs for the initial 18-month period; and/or
2. Certain median and/or parkway landscaping improvements; and the maintenance and utility costs for the initial 18-month period.
No area or portion thereof is assessed prior to the completion of the initial 18 -month period for the respective development.
The District provides funding for the:
• Furnishing of services and materials for the ordinary and usual maintenance, operation and servicing of the installed street lights, including the furnishing of electric current; • Lighting systems management including street light master planning and location requirements, processing of San Diego Gas and Electric contracts and payments, and maintenance of plans and specifications;
• Furnishing of services and materials for the ordinary and usual maintenance of the landscaping and irrigation improvements, including the furnishing of water and electric current; • Landscaping systems management, including the determination of area requirements and inspections, the processing of contracts and payments, and the maintenance of plans and specifications;
• Incidental costs, including engineering and legal expenses.
Assessment Criteria: The assessments levied within the District are imposed only for the costs of improvements and services that directly benefit the assessed parcels.
The street lighting, landscaping, irrigation, and appurtenant improvements maintained through the District provide direct benefits to the assessed parcels, including access, visibility, traffic circulation, neighborhood appearance, landscaping immediately serving the developments, preservation of property functionality, and increased utility and desirability o f the properties. These benefits are particular to the assessed parcels because the improvements were installed to serve the developments within the District and continue to provide ongoing benefits directly associated with those properties.
164
CITY OF SAN MARCOS 1 Civic Center Drive, San Marcos, CA 92069 | 760-744-1050 | SanMarcosCA.gov 11
The direct benefits received by the assessed parcels are not unique or enhanced because they are provided through the District. The assessment is based on the direct benefits attributable to the improvements, rather than on whether the assessed parcels rec eive benefits that are exclusive or unavailable to the general public.
The improvements were originally installed in conjunction with the development of the benefited properties as conditions of development approval. As a result, the improvements were specifically designed to serve those developments and continue to provide direct and ongoing benefits to those parcels. The historical relationship between the improvements and the developments demonstrates that the maintained improvements are functionally connected to and intended to benefit the assessed properties.
Although members of the general public may incidentally enjoy the appearance of landscaped areas or use illuminated public streets, those incidental public benefits are qualitatively and quantitatively different from the direct, ongoing property-related benefits received by parcels within the District.
The method of assessment, by improvement is as follows:
Public Lighting Facilities
The method of assessment is based on units, with a single-family dwelling equal to one benefit unit.
The relationship between single -family lots and apartments, mobile -home parks and commercial/manufacturing has been established at 2.65 single -family lots (EDU) to one acre. This relationship is based on the average density of single-family developments in the City of San Marcos.
The EDU methodology allocates public lighting facilities costs in proportion to the relative direct benefit received because parcels with more intensive land uses generate greater demand for lighting infrastructure and receive correspondingly greater benefit from improved nighttime access, circulation, and safety. The EDU factors reflect the relative proportionate benefit among residential, multifamily, commercial, and industrial properties.
There are single -family, condominium and mobile -home lots within the City that are individually owned and located on private streets. The assessment units assigned to each lot or unit in these areas were determined by multiplying the total area of the respective development by the 2.65 equivalency factor and dividing the product by the number of lots or units within the development.
For example, the EDU per dwelling unit for 80 dwelling units located on 25 acres is calculated as follows:
25 acres x 2.65 EDU x 1 = 0.83 EDU
Acre 80 Dwelling Units Dwelling Unit
Parcels were assessed according to the type of lighting provided. For example, all parcels benefitting from 55-watt, 8,000 lumen, LS2A lights were assessed the costs of this lighting based on the assessment units assigned to those parcels. If a parcel benefits from more than one lighting type, that parcel is assessed its share of the cost of each lighting type. 165
CITY OF SAN MARCOS 1 Civic Center Drive, San Marcos, CA 92069 | 760-744-1050 | SanMarcosCA.gov 12
The following unit costs are based on Fiscal Year 1997–1998 rates. The current total cost estimates are provided in the Fiscal Year 2026–2027 Cost Estimate included in Part II of this report.
Annual
Cost Per Single-
Wattage Family Lot or EDU
55 $20.39
90 17.65
100 29.66
135 14.03
180 18.66
250 22.65
Landscaping Improvements
In general, the method of assessment is based on frontage. Each median and parkway has been assessed to parcels that front the respective improvements.
However, there are areas where the median and/or parkways benefit the entire development and not just parcels that front the improvement. The parcels in these areas have been assessed according to acreage.
Landscaping improvements that principally benefit parcels immediately adjoining a landscaped area are allocated according to frontage because frontage reasonably reflects the relative degree of direct benefit received from those improvements. Where landscaped improvements are designed to benefit an entire development rather than individual frontage parcels, acreage is used because acreage more accurately reflects the relative distribution of benefit among benefited properties.
The following unit costs are based on Fiscal Year 1997–1998 rates. The current total cost estimates are provided in the Fiscal Year 2026–2027 Cost Estimate included in Part II of this report.
Annual Cost
Improvement Per Unit
MEDIAN LANDSCAPING:
Barham Drive East - Median #03 15.77
Barham Drive East - Median #05 29.59
Borden Road East - Median #05 3.37
Borden Road East - Median #07 1.86
Borden Road West - Median #48, 50, 52 1.31
Las Posas North - All Medians 5.98
Mission Road East - Median #07 4.97
Mission Road East - Median #13 220.50
Mission Road East - Median #15 136.00
Mission Road East - Median #17 173.00
166
CITY OF SAN MARCOS 1 Civic Center Drive, San Marcos, CA 92069 | 760-744-1050 | SanMarcosCA.gov 13
Mission Road East - Median #19 58.41
Nordahl Road North - Median #1 3.39
Nordahl Road North - Median #3 5.50
Nordahl Road North - Median #5 .17
Nordahl Road - Median #7 .21
Nordahl Road - Median #9 .36
Rancho Santa Fe Road - Median #1 2.38
Rancho Santa Fe Road - Median #3 5.73
Rancho Santa Fe Road - Median #5 4.37
Rancho Santa Fe Road - Median #7 155.50
Rancho Santa Fe Road - Median #9 155.50
Rancho Santa Fe Road - Median #15 175.50
Rancho Santa Fe Road - Median #19 73.98
Rancho Santa Fe Road - Median #21 152.00
Rancho Santa Fe Road - Median #27 402.50
Rancho Santa Fe Road - Median #29 77.77
Rancho Santa Fe Road - Median #31 424.54
Rancho Santa Fe Road - Median #33 118.40
Rancho Santa Fe Road - Median #02 8.59
Rancho Santa Fe Road - Median #04 29.69
Rancho Santa Fe Road - Median #22 7.04
Rancho Santa Fe Road - Median #26 1.67
Rancho Santa Fe Road - Median #28 2.94
San Marcos Boulevard - Median #1 11.24
San Marcos Boulevard - Median #3 37.19
San Marcos Boulevard - Median #5 169.78
San Marcos Boulevard - Median #9 262.07
San Marcos Boulevard - Median 11 411.00
San Marcos Boulevard - Median #13 325.02
San Marcos Boulevard - Median #15 91.39
San Marcos Boulevard - Median #17 311.84
San Marcos Boulevard - Median #19 181.50
San Marcos Boulevard - Median #21 169.91
San Marcos Boulevard - Median #23 51.06
San Marcos Boulevard - Median #27 46.48
San Marcos Boulevard - Median #29 298.00
San Marcos Boulevard - Median #31 171.00
San Marcos Boulevard - Median #33 130.00
San Marcos Boulevard - Median #35 219.00
San Marcos Boulevard - Median #2 .49
San Marcos Boulevard West - Median #04 8.98
San Marcos Boulevard West - Median #06 17.68
San Marcos Boulevard West - Median #08 22.88
Twin Oaks Valley Road South - Median #20 129.38
167
CITY OF SAN MARCOS 1 Civic Center Drive, San Marcos, CA 92069 | 760-744-1050 | SanMarcosCA.gov 14
Twin Oaks Valley Road South - Median #22 189.20
Woodland Parkway - Median #03 52.69
PARKWAY LANDSCAPING:
Plessey/SM Nursing Home (SMBE 05PN) 26.35
Sun & Sea Plessey (SMBE 09PN) 382.01
SM Nursing Home (SMBE 03PN) 15.64
Baldwin (LPN-Slopes/Pkwys) 44.07
Arco/Midway Plaza (SMBE 13PS) 524.43
Kader (SMBE 21PN) 169.00
Baldwin (BRW 48.50 & 52 Slopes/Pkwys) 2.45
AE-1 Associates (SMBE 21PS) 349.00
Frankfurt Group (TOVRS 20PE) 100.91
Frankfurt Group (TOVRS 22PE) 50.54
Woodland Parkway (WPN-03PW) 62.33
Woodland Parkway (WPN-03PE) 15.08
Messina (SMBE 17PS) 163.00
Southwest, Kerr, et al (SMBE-23PN) 532.70
The Laurels (Open Space) 441.24
Discovery Hills (Open Space) 165.77
Lyontree Equity (SMBE 11PN) -0-
Chapparone (SMBE 19PN) -0-
Full Assessment Roll by Parcel on Following Page:
168
Assessment No
and Assessor's
Parcel No.
I.
Amount of
Assessment
II. Assessment
as Modified
182-071-09-00 48.54
182-071-10-00 48.54
182-082-15-00 571.12
182-101-31-00 39.76
182-101-32-00 39.76
182-101-35-00 39.76
182-101-36-00 39.76
182-101-37-00 39.76
182-101-39-00 39.76
182-101-40-00 39.76
182-101-41-00 39.76
182-101-42-00 39.76
182-102-24-00 16.22
182-132-23-00 23.56
182-132-24-00 23.56
182-132-25-00 23.56
182-132-26-00 23.56
182-132-28-00 23.56
182-132-30-00 23.56
182-300-02-00 60.16
182-300-03-00 60.16
182-300-04-00 60.16
182-300-05-00 60.16
182-300-06-00 60.16
182-300-07-00 60.16
182-300-08-00 60.16
182-300-09-00 60.16
182-300-10-00 60.16
182-300-11-00 60.16
182-300-12-00 60.16
182-300-13-00 60.16
182-300-14-00 60.16
182-300-15-00 60.16
182-300-16-00 60.16
182-300-17-00 60.16
182-300-19-00 60.16
182-300-21-00 60.16
182-300-22-00 60.16
CITY OF SAN MARCOS LANDSCAPING AND LIGHTING DISTRICT NO. 1
ASSESSMENT ROLL WITHOUT ZERO PARCELS
THIS ASSESSMENT ROLL IS APPLICABLE FOR THE ENSUING 12 MONTHS PERIOD, BEING THE FISCAL YEAR COMMENCING JULY 1, 2026 THROUGH JUNE 30, 2027
THE ASSESSMENTS ARE THOSE CONFIRMEND IN COLUMN I, UNLESS A DIFFERENT
FIGURE APPEARS IN COLUMN II, AS MODIFIED
6/15/2026 Page 1 of 147 169
Assessment No
and Assessor's
Parcel No.
I.
Amount of
Assessment
II. Assessment
as Modified
CITY OF SAN MARCOS LANDSCAPING AND LIGHTING DISTRICT NO. 1
ASSESSMENT ROLL WITHOUT ZERO PARCELS
THIS ASSESSMENT ROLL IS APPLICABLE FOR THE ENSUING 12 MONTHS PERIOD, BEING THE FISCAL YEAR COMMENCING JULY 1, 2026 THROUGH JUNE 30, 2027
THE ASSESSMENTS ARE THOSE CONFIRMEND IN COLUMN I, UNLESS A DIFFERENT
FIGURE APPEARS IN COLUMN II, AS MODIFIED
182-300-23-00 60.16
182-300-24-00 60.16
182-300-25-00 60.16
182-300-26-00 60.16
182-300-27-00 60.16
182-300-28-00 60.16
182-300-29-00 60.16
182-300-30-00 60.16
182-300-31-00 60.16
182-300-32-00 60.16
182-300-33-00 60.16
182-300-34-00 60.16
182-300-35-00 60.16
182-300-36-00 60.16
182-300-37-00 60.16
182-300-38-00 60.16
182-300-39-00 60.16
182-300-40-00 60.16
182-300-41-00 60.16
182-300-42-00 60.16
182-300-43-00 60.16
182-300-44-00 60.16
182-300-45-00 60.16
182-300-46-00 60.16
182-300-47-00 60.16
182-320-01-00 43.94
182-320-02-00 43.94
182-320-03-00 43.94
182-320-04-00 43.94
182-320-05-00 43.94
182-320-06-00 43.94
182-320-07-00 43.94
182-320-08-00 43.94
182-320-09-00 43.94
182-320-10-00 43.94
182-320-17-00 43.94
182-320-18-00 43.94
182-320-19-00 43.94
6/15/2026 Page 2 of 147 170
Assessment No
and Assessor's
Parcel No.
I.
Amount of
Assessment
II. Assessment
as Modified
CITY OF SAN MARCOS LANDSCAPING AND LIGHTING DISTRICT NO. 1
ASSESSMENT ROLL WITHOUT ZERO PARCELS
THIS ASSESSMENT ROLL IS APPLICABLE FOR THE ENSUING 12 MONTHS PERIOD, BEING THE FISCAL YEAR COMMENCING JULY 1, 2026 THROUGH JUNE 30, 2027
THE ASSESSMENTS ARE THOSE CONFIRMEND IN COLUMN I, UNLESS A DIFFERENT
FIGURE APPEARS IN COLUMN II, AS MODIFIED
182-320-20-00 43.94
182-320-21-00 43.94
182-320-22-00 43.94
182-320-23-00 43.94
182-320-24-00 43.94
182-320-25-00 43.94
182-320-26-00 43.94
182-320-27-00 43.94
182-320-29-00 43.94
182-320-30-00 43.94
182-320-31-00 43.94
182-320-32-00 43.94
182-320-33-00 43.94
182-320-34-00 43.94
182-320-35-00 43.94
182-320-36-00 43.94
182-320-37-00 43.94
182-320-38-00 43.94
182-320-39-00 43.94
182-320-40-00 43.94
182-320-41-00 43.94
182-320-42-00 43.94
182-320-43-00 43.94
182-320-44-00 43.94
182-320-45-00 43.94
182-320-46-00 43.94
182-320-47-00 43.94
182-320-48-00 43.94
182-320-49-00 43.94
182-320-50-00 43.94
182-320-51-00 43.94
182-320-52-00 43.94
182-320-53-00 43.94
182-320-54-00 43.94
182-320-55-00 43.94
182-320-56-00 43.94
182-320-57-00 43.94
182-320-58-00 43.94
6/15/2026 Page 3 of 147 171
Assessment No
and Assessor's
Parcel No.
I.
Amount of
Assessment
II. Assessment
as Modified
CITY OF SAN MARCOS LANDSCAPING AND LIGHTING DISTRICT NO. 1
ASSESSMENT ROLL WITHOUT ZERO PARCELS
THIS ASSESSMENT ROLL IS APPLICABLE FOR THE ENSUING 12 MONTHS PERIOD, BEING THE FISCAL YEAR COMMENCING JULY 1, 2026 THROUGH JUNE 30, 2027
THE ASSESSMENTS ARE THOSE CONFIRMEND IN COLUMN I, UNLESS A DIFFERENT
FIGURE APPEARS IN COLUMN II, AS MODIFIED
182-320-59-00 43.94
182-320-60-00 43.94
182-320-61-00 43.94
182-320-62-00 43.94
182-320-63-00 43.94
182-320-64-00 43.94
182-320-65-00 43.94
182-320-66-00 43.94
182-320-67-00 43.94
182-320-68-00 43.94
182-320-69-00 43.94
182-320-71-00 43.94
182-320-72-00 43.94
182-320-73-00 43.94
182-320-74-00 43.94
182-320-75-00 43.94
182-320-76-00 43.94
182-321-01-00 43.94
182-321-02-00 43.94
182-321-03-00 43.94
182-321-04-00 43.94
182-321-05-00 43.94
182-321-06-00 43.94
182-321-07-00 43.94
182-321-08-00 43.94
182-321-10-00 43.94
182-321-11-00 43.94
182-321-12-00 43.94
182-321-13-00 43.94
182-321-14-00 43.94
182-321-15-00 43.94
182-321-16-00 43.94
182-321-17-00 43.94
182-321-18-00 43.94
182-321-19-00 43.94
182-321-20-00 43.94
182-321-21-00 43.94
182-321-22-00 43.94
6/15/2026 Page 4 of 147 172
Assessment No
and Assessor's
Parcel No.
I.
Amount of
Assessment
II. Assessment
as Modified
CITY OF SAN MARCOS LANDSCAPING AND LIGHTING DISTRICT NO. 1
ASSESSMENT ROLL WITHOUT ZERO PARCELS
THIS ASSESSMENT ROLL IS APPLICABLE FOR THE ENSUING 12 MONTHS PERIOD, BEING THE FISCAL YEAR COMMENCING JULY 1, 2026 THROUGH JUNE 30, 2027
THE ASSESSMENTS ARE THOSE CONFIRMEND IN COLUMN I, UNLESS A DIFFERENT
FIGURE APPEARS IN COLUMN II, AS MODIFIED
182-321-23-00 43.94
182-321-24-00 43.94
182-321-25-00 43.94
182-321-26-00 43.94
182-321-27-00 43.94
182-321-28-00 43.94
182-321-29-00 43.94
182-321-30-00 43.94
182-321-31-00 43.94
182-321-32-00 43.94
182-321-33-00 43.94
182-321-34-00 43.94
182-321-35-00 43.94
182-321-36-00 43.94
182-321-37-00 43.94
182-321-38-00 43.94
182-321-39-00 43.94
182-321-40-00 43.94
182-321-41-00 43.94
182-321-42-00 43.94
182-321-43-00 43.94
182-321-44-00 43.94
182-321-45-00 43.94
182-321-46-00 43.94
182-321-47-00 43.94
182-321-48-00 43.94
182-321-49-00 43.94
182-321-50-00 43.94
182-321-51-00 43.94
182-321-52-00 43.94
182-321-53-00 43.94
182-321-54-00 43.94
182-321-55-00 43.94
182-321-56-00 43.94
182-321-57-00 43.94
182-321-58-00 43.94
182-321-59-00 43.94
182-321-60-00 43.94
6/15/2026 Page 5 of 147 173
Assessment No
and Assessor's
Parcel No.
I.
Amount of
Assessment
II. Assessment
as Modified
CITY OF SAN MARCOS LANDSCAPING AND LIGHTING DISTRICT NO. 1
ASSESSMENT ROLL WITHOUT ZERO PARCELS
THIS ASSESSMENT ROLL IS APPLICABLE FOR THE ENSUING 12 MONTHS PERIOD, BEING THE FISCAL YEAR COMMENCING JULY 1, 2026 THROUGH JUNE 30, 2027
THE ASSESSMENTS ARE THOSE CONFIRMEND IN COLUMN I, UNLESS A DIFFERENT
FIGURE APPEARS IN COLUMN II, AS MODIFIED
182-321-61-00 43.94
182-321-62-00 43.94
182-321-63-00 43.94
182-321-64-00 43.94
182-321-65-00 43.94
182-321-66-00 43.94
182-321-67-00 43.94
182-321-68-00 43.94
182-321-69-00 43.94
182-321-70-00 43.94
182-321-71-00 43.94
182-321-72-00 43.94
182-321-73-00 43.94
182-321-74-00 43.94
182-321-75-00 43.94
182-321-76-00 43.94
182-321-77-00 43.94
182-330-01-00 27.46
182-330-02-00 27.46
182-330-03-00 27.46
182-330-04-00 27.46
182-330-05-00 27.46
182-330-06-00 27.46
182-330-07-00 27.46
182-330-08-00 27.46
182-330-09-00 27.46
182-330-10-00 27.46
182-330-11-00 27.46
182-330-12-00 27.46
182-330-13-00 27.46
182-330-14-00 27.46
182-330-15-00 27.46
182-330-16-00 27.46
182-330-17-00 27.46
182-330-18-00 27.46
182-330-19-00 27.46
182-330-20-00 27.46
182-330-21-00 27.46
6/15/2026 Page 6 of 147 174
Assessment No
and Assessor's
Parcel No.
I.
Amount of
Assessment
II. Assessment
as Modified
CITY OF SAN MARCOS LANDSCAPING AND LIGHTING DISTRICT NO. 1
ASSESSMENT ROLL WITHOUT ZERO PARCELS
THIS ASSESSMENT ROLL IS APPLICABLE FOR THE ENSUING 12 MONTHS PERIOD, BEING THE FISCAL YEAR COMMENCING JULY 1, 2026 THROUGH JUNE 30, 2027
THE ASSESSMENTS ARE THOSE CONFIRMEND IN COLUMN I, UNLESS A DIFFERENT
FIGURE APPEARS IN COLUMN II, AS MODIFIED
182-330-22-00 27.46
182-330-23-00 27.46
182-330-24-00 27.46
182-330-25-00 27.46
182-331-01-00 27.46
182-331-02-00 27.46
182-331-03-00 27.46
182-331-04-00 27.46
182-331-05-00 27.46
182-331-06-00 27.46
182-331-07-00 27.46
182-331-08-00 27.46
182-331-09-00 27.46
182-331-10-00 27.46
182-331-11-00 27.46
182-331-12-00 27.46
182-331-13-00 27.46
182-331-14-00 27.46
182-331-15-00 27.46
182-331-16-00 27.46
182-331-17-00 27.46
182-331-18-00 27.46
182-331-19-00 27.46
182-331-20-00 27.46
182-331-21-00 27.46
182-331-22-00 27.46
182-331-23-00 27.46
182-331-24-00 27.46
182-331-25-00 27.46
182-331-26-00 27.46
182-331-27-00 27.46
182-331-28-00 27.46
182-331-29-00 27.46
182-331-30-00 27.46
182-331-31-00 27.46
182-331-34-00 27.46
182-331-35-00 27.46
182-331-36-00 27.46
6/15/2026 Page 7 of 147 175
Assessment No
and Assessor's
Parcel No.
I.
Amount of
Assessment
II. Assessment
as Modified
CITY OF SAN MARCOS LANDSCAPING AND LIGHTING DISTRICT NO. 1
ASSESSMENT ROLL WITHOUT ZERO PARCELS
THIS ASSESSMENT ROLL IS APPLICABLE FOR THE ENSUING 12 MONTHS PERIOD, BEING THE FISCAL YEAR COMMENCING JULY 1, 2026 THROUGH JUNE 30, 2027
THE ASSESSMENTS ARE THOSE CONFIRMEND IN COLUMN I, UNLESS A DIFFERENT
FIGURE APPEARS IN COLUMN II, AS MODIFIED
182-331-37-00 27.46
182-331-38-00 27.46
182-331-39-00 27.46
182-331-40-00 27.46
182-331-41-00 27.46
182-331-42-00 27.46
182-331-43-00 27.46
182-331-44-00 27.46
182-331-45-00 27.46
182-331-46-00 27.46
182-331-47-00 27.46
182-331-48-00 27.46
182-331-49-00 27.46
182-331-50-00 27.46
182-331-51-00 27.46
182-331-52-00 27.46
182-331-53-00 27.46
182-331-54-00 27.46
182-331-55-00 27.46
182-331-57-00 27.46
217-161-12-00 60.54
217-161-15-01 21.14
217-161-15-02 21.14
217-161-15-03 21.14
217-161-15-06 21.14
217-192-27-00 26.16
217-202-49-00 23.56
217-202-50-00 23.56
217-232-02-00 26.16
217-232-29-00 21.56
217-560-04-00 54.84
217-560-05-00 75.96
217-560-06-00 85.68
217-560-13-00 82.82
217-560-25-00 69.10
217-610-01-00 43.94
217-610-02-00 43.94
217-610-03-00 43.94
6/15/2026 Page 8 of 147 176
Assessment No
and Assessor's
Parcel No.
I.
Amount of
Assessment
II. Assessment
as Modified
CITY OF SAN MARCOS LANDSCAPING AND LIGHTING DISTRICT NO. 1
ASSESSMENT ROLL WITHOUT ZERO PARCELS
THIS ASSESSMENT ROLL IS APPLICABLE FOR THE ENSUING 12 MONTHS PERIOD, BEING THE FISCAL YEAR COMMENCING JULY 1, 2026 THROUGH JUNE 30, 2027
THE ASSESSMENTS ARE THOSE CONFIRMEND IN COLUMN I, UNLESS A DIFFERENT
FIGURE APPEARS IN COLUMN II, AS MODIFIED
217-610-04-00 43.94
217-610-05-00 43.94
217-610-06-00 43.94
217-610-07-00 43.94
217-610-08-00 43.94
217-610-09-00 43.94
217-610-10-00 43.94
217-610-11-00 43.94
217-610-12-00 43.94
218-073-11-00 186.84
218-101-35-00 23.56
218-101-36-00 23.56
218-101-37-00 23.56
218-102-11-01 8.64
218-102-11-02 8.64
218-102-11-03 8.64
218-102-11-04 8.64
218-102-11-05 8.64
218-102-11-06 8.64
218-102-11-07 8.64
218-102-11-08 8.64
218-102-11-09 8.64
218-102-11-10 8.64
218-102-11-11 8.64
218-102-11-12 8.64
218-102-11-13 8.64
218-102-11-14 8.64
218-102-11-15 8.64
218-102-11-16 8.64
218-102-11-17 8.64
218-102-11-18 8.64
218-102-11-19 8.64
218-102-11-20 8.64
218-102-11-21 8.64
218-102-11-22 8.64
218-102-11-23 8.64
218-102-11-24 8.64
218-102-11-25 8.64
6/15/2026 Page 9 of 147 177
Assessment No
and Assessor's
Parcel No.
I.
Amount of
Assessment
II. Assessment
as Modified
CITY OF SAN MARCOS LANDSCAPING AND LIGHTING DISTRICT NO. 1
ASSESSMENT ROLL WITHOUT ZERO PARCELS
THIS ASSESSMENT ROLL IS APPLICABLE FOR THE ENSUING 12 MONTHS PERIOD, BEING THE FISCAL YEAR COMMENCING JULY 1, 2026 THROUGH JUNE 30, 2027
THE ASSESSMENTS ARE THOSE CONFIRMEND IN COLUMN I, UNLESS A DIFFERENT
FIGURE APPEARS IN COLUMN II, AS MODIFIED
218-102-11-26 8.64
218-102-11-27 8.64
218-102-11-28 8.64
218-102-11-29 8.64
218-102-11-30 8.64
218-102-11-31 8.64
218-102-11-32 8.64
218-102-11-33 8.64
218-102-11-34 8.64
218-102-11-35 8.64
218-102-11-36 8.64
218-102-11-37 8.64
218-102-11-38 8.64
218-102-11-39 8.64
218-102-11-40 8.64
218-102-11-41 8.64
218-102-11-42 8.64
218-102-11-43 8.64
218-102-11-44 8.64
218-102-11-45 8.64
218-102-11-46 8.64
218-102-12-01 8.64
218-102-12-02 8.64
218-102-12-03 8.64
218-102-12-04 8.64
218-102-12-05 8.64
218-102-12-06 8.64
218-102-12-07 8.64
218-102-12-08 8.64
218-102-12-09 8.64
218-102-12-10 8.64
218-102-12-11 8.64
218-102-12-12 8.64
218-102-12-13 8.64
218-102-12-14 8.64
218-102-12-15 8.64
218-102-12-16 8.64
218-102-12-17 8.64
6/15/2026 Page 10 of 147 178
Assessment No
and Assessor's
Parcel No.
I.
Amount of
Assessment
II. Assessment
as Modified
CITY OF SAN MARCOS LANDSCAPING AND LIGHTING DISTRICT NO. 1
ASSESSMENT ROLL WITHOUT ZERO PARCELS
THIS ASSESSMENT ROLL IS APPLICABLE FOR THE ENSUING 12 MONTHS PERIOD, BEING THE FISCAL YEAR COMMENCING JULY 1, 2026 THROUGH JUNE 30, 2027
THE ASSESSMENTS ARE THOSE CONFIRMEND IN COLUMN I, UNLESS A DIFFERENT
FIGURE APPEARS IN COLUMN II, AS MODIFIED
218-102-12-18 8.64
218-102-12-19 8.64
218-102-12-20 8.64
218-102-12-21 8.64
218-102-12-22 8.64
218-102-12-23 8.64
218-102-12-24 8.64
218-102-12-25 8.64
218-102-12-26 8.64
218-102-12-27 8.64
218-102-12-28 8.64
218-102-12-29 8.64
218-102-12-30 8.64
218-102-12-31 8.64
218-102-12-32 8.64
218-102-12-33 8.64
218-102-12-34 8.64
218-102-12-35 8.64
218-102-12-36 8.64
218-102-12-37 8.64
218-102-12-38 8.64
218-102-12-39 8.64
218-102-12-40 8.64
218-102-12-41 8.64
218-102-12-42 8.64
218-102-12-43 8.64
218-102-12-44 8.64
218-102-12-45 8.64
218-102-12-46 8.64
218-102-12-47 8.64
218-102-12-48 8.64
218-102-12-49 8.64
218-102-12-50 8.64
218-102-12-51 8.64
218-102-12-52 8.64
218-102-12-53 8.64
218-102-12-54 8.64
218-102-12-55 8.64
6/15/2026 Page 11 of 147 179
Assessment No
and Assessor's
Parcel No.
I.
Amount of
Assessment
II. Assessment
as Modified
CITY OF SAN MARCOS LANDSCAPING AND LIGHTING DISTRICT NO. 1
ASSESSMENT ROLL WITHOUT ZERO PARCELS
THIS ASSESSMENT ROLL IS APPLICABLE FOR THE ENSUING 12 MONTHS PERIOD, BEING THE FISCAL YEAR COMMENCING JULY 1, 2026 THROUGH JUNE 30, 2027
THE ASSESSMENTS ARE THOSE CONFIRMEND IN COLUMN I, UNLESS A DIFFERENT
FIGURE APPEARS IN COLUMN II, AS MODIFIED
218-102-12-56 8.64
218-102-12-57 8.64
218-102-12-58 8.64
218-102-12-59 8.64
218-102-12-60 8.64
218-102-12-61 8.64
218-102-12-62 8.64
218-102-12-63 8.64
218-102-12-64 8.64
218-102-12-65 8.64
218-102-12-66 8.64
218-102-12-67 8.64
218-102-12-68 8.64
218-102-12-69 8.64
218-102-12-70 8.64
218-102-12-71 8.64
218-102-12-72 8.64
218-102-12-73 8.64
218-102-12-74 8.64
218-102-12-75 8.64
218-102-12-76 8.64
218-102-12-77 8.64
218-102-13-00 34.78
218-102-14-00 34.78
218-102-15-00 34.78
218-102-16-00 34.78
218-102-17-00 34.78
218-102-18-00 34.78
218-102-19-00 34.78
218-151-01-00 60.16
218-151-02-00 60.16
218-151-03-00 60.16
218-151-04-00 60.16
218-151-05-00 60.16
218-151-06-00 60.16
218-151-07-00 60.16
218-151-08-00 60.16
218-151-09-00 60.16
6/15/2026 Page 12 of 147 180
Assessment No
and Assessor's
Parcel No.
I.
Amount of
Assessment
II. Assessment
as Modified
CITY OF SAN MARCOS LANDSCAPING AND LIGHTING DISTRICT NO. 1
ASSESSMENT ROLL WITHOUT ZERO PARCELS
THIS ASSESSMENT ROLL IS APPLICABLE FOR THE ENSUING 12 MONTHS PERIOD, BEING THE FISCAL YEAR COMMENCING JULY 1, 2026 THROUGH JUNE 30, 2027
THE ASSESSMENTS ARE THOSE CONFIRMEND IN COLUMN I, UNLESS A DIFFERENT
FIGURE APPEARS IN COLUMN II, AS MODIFIED
218-151-10-00 60.16
218-151-11-00 60.16
218-151-12-00 60.16
218-151-13-00 60.16
218-151-14-00 60.16
218-151-15-00 60.16
218-151-16-00 60.16
218-151-17-00 60.16
218-151-18-00 60.16
218-151-19-00 60.16
218-151-20-00 60.16
218-151-21-00 60.16
218-151-22-00 60.16
218-151-23-00 60.16
218-151-24-00 60.16
218-151-25-00 60.16
218-151-26-00 60.16
218-151-27-00 60.16
218-151-28-00 60.16
218-151-29-00 60.16
218-151-30-00 60.16
218-151-31-00 60.16
218-152-01-00 60.16
218-152-02-00 60.16
218-152-03-00 60.16
218-152-04-00 60.16
218-152-05-00 60.16
218-152-06-00 60.16
218-152-07-00 60.16
218-152-08-00 60.16
218-152-09-00 60.16
218-152-10-00 60.16
218-152-11-00 60.16
218-152-12-00 60.16
218-152-13-00 60.16
218-152-14-00 60.16
218-152-15-00 60.16
218-152-16-00 60.16
6/15/2026 Page 13 of 147 181
Assessment No
and Assessor's
Parcel No.
I.
Amount of
Assessment
II. Assessment
as Modified
CITY OF SAN MARCOS LANDSCAPING AND LIGHTING DISTRICT NO. 1
ASSESSMENT ROLL WITHOUT ZERO PARCELS
THIS ASSESSMENT ROLL IS APPLICABLE FOR THE ENSUING 12 MONTHS PERIOD, BEING THE FISCAL YEAR COMMENCING JULY 1, 2026 THROUGH JUNE 30, 2027
THE ASSESSMENTS ARE THOSE CONFIRMEND IN COLUMN I, UNLESS A DIFFERENT
FIGURE APPEARS IN COLUMN II, AS MODIFIED
218-152-17-00 60.16
218-152-18-00 60.16
218-152-19-00 60.16
218-152-20-00 60.16
218-152-21-00 60.16
218-152-22-00 60.16
218-152-23-00 60.16
218-152-24-00 60.16
218-152-25-00 60.16
218-152-26-00 60.16
218-152-27-00 60.16
218-152-28-00 60.16
218-152-29-00 60.16
218-152-30-00 60.16
218-152-31-00 60.16
218-152-32-00 60.16
218-152-33-00 60.16
218-152-34-00 60.16
218-152-35-00 60.16
218-152-36-00 60.16
218-152-37-00 60.16
218-152-38-00 60.16
218-152-39-00 60.16
218-152-40-00 60.16
218-152-41-00 60.16
218-152-42-00 60.16
218-152-43-00 60.16
218-152-44-00 60.16
218-153-01-00 60.16
218-153-02-00 60.16
218-153-03-00 60.16
218-153-04-00 60.16
218-153-06-00 60.16
218-153-07-00 60.16
218-153-08-00 60.16
218-153-09-00 60.16
218-153-10-00 60.16
218-153-11-00 60.16
6/15/2026 Page 14 of 147 182
Assessment No
and Assessor's
Parcel No.
I.
Amount of
Assessment
II. Assessment
as Modified
CITY OF SAN MARCOS LANDSCAPING AND LIGHTING DISTRICT NO. 1
ASSESSMENT ROLL WITHOUT ZERO PARCELS
THIS ASSESSMENT ROLL IS APPLICABLE FOR THE ENSUING 12 MONTHS PERIOD, BEING THE FISCAL YEAR COMMENCING JULY 1, 2026 THROUGH JUNE 30, 2027
THE ASSESSMENTS ARE THOSE CONFIRMEND IN COLUMN I, UNLESS A DIFFERENT
FIGURE APPEARS IN COLUMN II, AS MODIFIED
218-153-12-00 60.16
218-153-13-00 60.16
218-153-14-00 60.16
218-153-15-00 60.16
218-153-16-00 60.16
218-153-17-00 60.16
218-153-18-00 60.16
218-153-19-00 60.16
218-153-20-00 60.16
218-153-21-00 60.16
218-153-22-00 60.16
218-153-23-00 60.16
218-153-24-00 60.16
218-153-25-00 60.16
218-153-26-00 60.16
218-153-27-00 60.16
218-153-28-00 60.16
218-153-29-00 60.16
218-153-30-00 60.16
218-153-31-00 60.16
218-153-32-00 60.16
218-153-33-00 60.16
218-153-34-00 60.16
218-153-35-00 60.16
218-153-36-00 60.16
218-153-37-00 60.16
218-154-01-00 60.16
218-154-02-00 60.16
218-154-03-00 60.16
218-154-04-00 60.16
218-154-05-00 60.16
218-154-06-00 60.16
218-154-07-00 60.16
218-154-08-00 60.16
218-154-09-00 60.16
218-154-10-00 60.16
218-154-11-00 60.16
218-154-12-00 60.16
6/15/2026 Page 15 of 147 183
Assessment No
and Assessor's
Parcel No.
I.
Amount of
Assessment
II. Assessment
as Modified
CITY OF SAN MARCOS LANDSCAPING AND LIGHTING DISTRICT NO. 1
ASSESSMENT ROLL WITHOUT ZERO PARCELS
THIS ASSESSMENT ROLL IS APPLICABLE FOR THE ENSUING 12 MONTHS PERIOD, BEING THE FISCAL YEAR COMMENCING JULY 1, 2026 THROUGH JUNE 30, 2027
THE ASSESSMENTS ARE THOSE CONFIRMEND IN COLUMN I, UNLESS A DIFFERENT
FIGURE APPEARS IN COLUMN II, AS MODIFIED
218-154-14-00 60.16
218-154-15-00 60.16
218-154-16-00 60.16
218-154-17-00 60.16
218-154-18-00 60.16
218-154-19-00 60.16
218-154-20-00 60.16
218-154-21-00 60.16
218-154-22-00 60.16
218-154-23-00 60.16
218-154-24-00 60.16
218-154-25-00 60.16
218-154-26-00 60.16
218-154-27-00 60.16
218-154-28-00 60.16
218-154-29-00 60.16
218-154-30-00 60.16
218-154-31-00 60.16
218-154-32-00 60.16
218-154-33-00 60.16
218-154-34-00 60.16
218-154-35-00 60.16
218-154-36-00 60.16
218-154-37-00 60.16
218-154-38-00 60.16
218-154-39-00 60.16
218-154-40-00 60.16
218-154-41-00 60.16
218-154-42-00 60.16
218-155-01-00 60.16
218-155-02-00 60.16
218-155-03-00 60.16
218-155-04-00 60.16
218-155-05-00 60.16
218-155-06-00 60.16
218-155-07-00 60.16
218-155-08-00 60.16
218-155-09-00 60.16
6/15/2026 Page 16 of 147 184
Assessment No
and Assessor's
Parcel No.
I.
Amount of
Assessment
II. Assessment
as Modified
CITY OF SAN MARCOS LANDSCAPING AND LIGHTING DISTRICT NO. 1
ASSESSMENT ROLL WITHOUT ZERO PARCELS
THIS ASSESSMENT ROLL IS APPLICABLE FOR THE ENSUING 12 MONTHS PERIOD, BEING THE FISCAL YEAR COMMENCING JULY 1, 2026 THROUGH JUNE 30, 2027
THE ASSESSMENTS ARE THOSE CONFIRMEND IN COLUMN I, UNLESS A DIFFERENT
FIGURE APPEARS IN COLUMN II, AS MODIFIED
218-155-10-00 60.16
218-155-11-00 60.16
218-155-12-00 60.16
218-155-13-00 60.16
218-155-14-00 60.16
218-155-15-00 60.16
218-155-16-00 60.16
218-155-17-00 60.16
218-155-18-00 60.16
218-155-19-00 60.16
218-155-20-00 60.16
218-155-21-00 60.16
218-155-22-00 60.16
218-155-23-00 60.16
218-155-24-00 60.16
218-155-25-00 60.16
218-155-26-00 60.16
218-155-27-00 60.16
218-155-28-00 60.16
218-155-29-00 60.16
218-155-30-00 60.16
218-155-31-00 60.16
218-155-32-00 60.16
218-155-33-00 60.16
218-155-34-00 60.16
218-155-35-00 60.16
218-155-36-00 60.16
218-155-37-00 60.16
218-155-38-00 60.16
218-155-39-00 60.16
218-155-40-00 60.16
218-155-41-00 60.16
218-155-42-00 60.16
218-155-43-00 60.16
218-155-44-00 60.16
218-155-45-00 60.16
218-155-46-00 60.16
218-160-68-00 23.56
6/15/2026 Page 17 of 147 185
Assessment No
and Assessor's
Parcel No.
I.
Amount of
Assessment
II. Assessment
as Modified
CITY OF SAN MARCOS LANDSCAPING AND LIGHTING DISTRICT NO. 1
ASSESSMENT ROLL WITHOUT ZERO PARCELS
THIS ASSESSMENT ROLL IS APPLICABLE FOR THE ENSUING 12 MONTHS PERIOD, BEING THE FISCAL YEAR COMMENCING JULY 1, 2026 THROUGH JUNE 30, 2027
THE ASSESSMENTS ARE THOSE CONFIRMEND IN COLUMN I, UNLESS A DIFFERENT
FIGURE APPEARS IN COLUMN II, AS MODIFIED
218-160-69-00 23.56
218-160-71-00 441.98
218-160-72-00 43.94
218-160-73-00 43.94
218-160-74-00 43.94
218-160-75-00 43.94
218-160-76-00 43.94
218-160-80-02 20.38
218-160-80-06 20.38
218-160-80-10 20.38
218-160-80-11 20.38
218-160-80-12 20.38
218-160-80-13 20.38
218-160-80-14 20.38
218-160-80-17 20.38
218-160-80-18 20.38
218-160-80-19 20.38
218-160-80-21 20.38
218-160-80-22 20.38
218-160-80-23 20.38
218-160-80-25 1,039.38
218-160-85-00 47.12
218-160-91-00 257.30
218-161-50-00 69.28
218-250-14-00 23.56
218-301-01-00 60.16
218-301-02-00 60.16
218-301-03-00 60.16
218-301-04-00 60.16
218-301-05-00 60.16
218-301-06-00 60.16
218-301-07-00 60.16
218-301-08-00 60.16
218-301-09-00 60.16
218-301-10-00 60.16
218-301-11-00 60.16
218-301-12-00 60.16
218-301-13-00 60.16
6/15/2026 Page 18 of 147 186
Assessment No
and Assessor's
Parcel No.
I.
Amount of
Assessment
II. Assessment
as Modified
CITY OF SAN MARCOS LANDSCAPING AND LIGHTING DISTRICT NO. 1
ASSESSMENT ROLL WITHOUT ZERO PARCELS
THIS ASSESSMENT ROLL IS APPLICABLE FOR THE ENSUING 12 MONTHS PERIOD, BEING THE FISCAL YEAR COMMENCING JULY 1, 2026 THROUGH JUNE 30, 2027
THE ASSESSMENTS ARE THOSE CONFIRMEND IN COLUMN I, UNLESS A DIFFERENT
FIGURE APPEARS IN COLUMN II, AS MODIFIED
218-301-14-00 60.16
218-301-15-00 60.16
218-301-16-00 60.16
218-301-17-00 60.16
218-301-18-00 60.16
218-301-19-00 60.16
218-301-20-00 60.16
218-301-21-00 60.16
218-301-22-00 60.16
218-301-23-00 60.16
218-301-24-00 60.16
218-301-25-00 60.16
218-301-26-00 60.16
218-301-27-00 60.16
218-301-28-00 60.16
218-301-29-00 60.16
218-301-30-00 60.16
218-301-31-00 60.16
218-301-32-00 60.16
218-301-33-00 60.16
218-302-01-00 60.16
218-302-02-00 60.16
218-302-03-00 60.16
218-302-04-00 60.16
218-302-05-00 60.16
218-302-06-00 60.16
218-302-07-00 60.16
218-302-08-00 60.16
218-302-09-00 60.16
218-302-10-00 60.16
218-302-11-00 60.16
218-302-12-00 60.16
218-302-13-00 60.16
218-302-14-00 60.16
218-302-15-00 60.16
218-302-16-00 60.16
218-302-17-00 60.16
218-302-18-00 60.16
6/15/2026 Page 19 of 147 187
Assessment No
and Assessor's
Parcel No.
I.
Amount of
Assessment
II. Assessment
as Modified
CITY OF SAN MARCOS LANDSCAPING AND LIGHTING DISTRICT NO. 1
ASSESSMENT ROLL WITHOUT ZERO PARCELS
THIS ASSESSMENT ROLL IS APPLICABLE FOR THE ENSUING 12 MONTHS PERIOD, BEING THE FISCAL YEAR COMMENCING JULY 1, 2026 THROUGH JUNE 30, 2027
THE ASSESSMENTS ARE THOSE CONFIRMEND IN COLUMN I, UNLESS A DIFFERENT
FIGURE APPEARS IN COLUMN II, AS MODIFIED
218-302-19-00 60.16
218-302-20-00 60.16
218-302-21-00 60.16
218-302-22-00 60.16
218-302-23-00 60.16
218-302-24-00 60.16
218-302-25-00 60.16
218-302-26-00 60.16
218-302-27-00 60.16
218-302-28-00 60.16
218-302-29-00 60.16
218-302-30-00 60.16
218-302-31-00 60.16
218-302-32-00 60.16
218-302-33-00 60.16
218-302-34-00 60.16
218-320-09-00 19.46
218-331-01-00 23.56
218-331-02-00 23.56
218-331-03-00 23.56
218-331-04-00 23.56
218-331-05-00 23.56
218-331-06-00 23.56
218-331-07-00 23.56
218-331-08-00 23.56
218-331-09-00 23.56
218-331-10-00 23.56
218-331-11-00 23.56
218-331-12-00 23.56
218-340-01-00 65.90
218-340-02-00 65.90
218-340-03-00 65.90
218-340-04-00 65.90
218-340-05-00 65.90
218-340-06-00 65.90
218-340-07-00 65.90
218-340-08-00 65.90
218-340-09-00 65.90
6/15/2026 Page 20 of 147 188
Assessment No
and Assessor's
Parcel No.
I.
Amount of
Assessment
II. Assessment
as Modified
CITY OF SAN MARCOS LANDSCAPING AND LIGHTING DISTRICT NO. 1
ASSESSMENT ROLL WITHOUT ZERO PARCELS
THIS ASSESSMENT ROLL IS APPLICABLE FOR THE ENSUING 12 MONTHS PERIOD, BEING THE FISCAL YEAR COMMENCING JULY 1, 2026 THROUGH JUNE 30, 2027
THE ASSESSMENTS ARE THOSE CONFIRMEND IN COLUMN I, UNLESS A DIFFERENT
FIGURE APPEARS IN COLUMN II, AS MODIFIED
218-340-10-00 65.90
218-340-11-00 65.90
218-340-12-00 65.90
218-340-13-00 65.90
218-340-14-00 65.90
218-340-15-00 65.90
218-340-16-00 65.90
218-340-17-00 65.90
218-340-18-00 65.90
218-340-19-00 65.90
218-340-20-00 65.90
218-340-21-00 65.90
218-340-23-00 65.90
218-340-25-00 65.90
218-340-26-00 65.90
218-340-27-00 65.90
218-340-28-00 65.90
218-340-29-00 65.90
218-340-30-00 65.90
218-340-31-00 65.90
218-340-32-00 65.90
218-340-33-00 65.90
218-340-34-00 65.90
218-340-36-00 65.90
218-340-37-00 65.90
218-340-38-00 65.90
218-340-39-00 65.90
218-350-01-00 23.56
218-350-02-00 23.56
218-350-07-00 23.56
218-350-08-00 23.56
218-350-09-00 23.56
218-350-10-00 23.56
218-350-11-00 13.98
218-350-12-00 13.98
218-350-13-00 13.98
218-350-14-00 13.98
218-350-15-00 13.98
6/15/2026 Page 21 of 147 189
Assessment No
and Assessor's
Parcel No.
I.
Amount of
Assessment
II. Assessment
as Modified
CITY OF SAN MARCOS LANDSCAPING AND LIGHTING DISTRICT NO. 1
ASSESSMENT ROLL WITHOUT ZERO PARCELS
THIS ASSESSMENT ROLL IS APPLICABLE FOR THE ENSUING 12 MONTHS PERIOD, BEING THE FISCAL YEAR COMMENCING JULY 1, 2026 THROUGH JUNE 30, 2027
THE ASSESSMENTS ARE THOSE CONFIRMEND IN COLUMN I, UNLESS A DIFFERENT
FIGURE APPEARS IN COLUMN II, AS MODIFIED
218-350-16-00 13.98
218-350-17-00 13.98
218-350-18-00 13.98
218-350-19-00 13.98
218-350-20-00 13.98
218-350-21-00 13.98
218-350-22-00 13.98
218-350-23-00 13.98
218-350-24-00 13.98
218-350-25-00 13.98
218-350-26-00 13.98
218-350-27-00 13.98
218-350-28-00 13.98
218-350-29-00 13.98
218-350-30-00 13.98
218-350-31-00 13.98
218-350-32-00 13.98
218-350-33-00 13.98
218-350-34-00 13.98
218-350-35-00 13.98
218-350-36-00 13.98
218-350-37-00 13.98
218-350-38-00 13.98
218-350-39-00 13.98
218-350-40-00 13.98
218-350-41-00 13.98
218-350-42-00 13.98
218-350-43-00 13.98
218-350-44-00 13.98
218-350-49-00 23.56
218-350-50-00 23.56
218-360-01-00 65.90
218-360-02-00 65.90
218-360-03-00 65.90
218-360-04-00 65.90
218-360-05-00 65.90
218-360-06-00 65.90
218-360-07-00 65.90
6/15/2026 Page 22 of 147 190
Assessment No
and Assessor's
Parcel No.
I.
Amount of
Assessment
II. Assessment
as Modified
CITY OF SAN MARCOS LANDSCAPING AND LIGHTING DISTRICT NO. 1
ASSESSMENT ROLL WITHOUT ZERO PARCELS
THIS ASSESSMENT ROLL IS APPLICABLE FOR THE ENSUING 12 MONTHS PERIOD, BEING THE FISCAL YEAR COMMENCING JULY 1, 2026 THROUGH JUNE 30, 2027
THE ASSESSMENTS ARE THOSE CONFIRMEND IN COLUMN I, UNLESS A DIFFERENT
FIGURE APPEARS IN COLUMN II, AS MODIFIED
218-360-08-00 65.90
218-360-09-00 65.90
218-360-10-00 65.90
218-360-11-00 65.90
218-360-12-00 65.90
218-360-13-00 65.90
218-360-14-00 65.90
218-360-15-00 65.90
218-360-16-00 65.90
218-360-17-00 65.90
218-360-18-00 65.90
218-360-19-00 65.90
218-360-20-00 65.90
218-360-21-00 65.90
218-360-22-00 65.90
218-360-23-00 65.90
218-360-24-00 65.90
218-360-25-00 65.90
218-360-26-00 65.90
218-360-27-00 65.90
218-360-29-00 65.90
218-360-30-00 65.90
218-360-31-00 65.90
218-360-32-00 65.90
218-360-33-00 65.90
218-360-34-00 65.90
218-360-35-00 65.90
218-360-36-00 65.90
218-360-37-00 65.90
218-360-38-00 65.90
218-360-39-00 65.90
218-360-40-00 65.90
218-360-41-00 65.90
218-360-42-00 65.90
218-360-43-00 65.90
218-360-44-00 65.90
218-360-45-00 65.90
218-360-46-00 65.90
6/15/2026 Page 23 of 147 191
Assessment No
and Assessor's
Parcel No.
I.
Amount of
Assessment
II. Assessment
as Modified
CITY OF SAN MARCOS LANDSCAPING AND LIGHTING DISTRICT NO. 1
ASSESSMENT ROLL WITHOUT ZERO PARCELS
THIS ASSESSMENT ROLL IS APPLICABLE FOR THE ENSUING 12 MONTHS PERIOD, BEING THE FISCAL YEAR COMMENCING JULY 1, 2026 THROUGH JUNE 30, 2027
THE ASSESSMENTS ARE THOSE CONFIRMEND IN COLUMN I, UNLESS A DIFFERENT
FIGURE APPEARS IN COLUMN II, AS MODIFIED
218-360-47-00 65.90
218-360-48-00 65.90
218-360-49-00 65.90
218-360-50-00 65.90
218-360-51-00 65.90
218-360-52-00 65.90
218-360-53-00 65.90
218-360-54-00 65.90
218-360-55-00 65.90
218-360-56-00 65.90
218-360-57-00 65.90
218-360-58-00 65.90
218-372-01-00 151.24
218-372-02-00 151.24
218-372-03-00 151.24
218-372-04-00 151.24
218-372-05-00 151.24
218-372-06-00 151.24
218-372-07-00 151.24
218-372-08-00 151.24
218-372-09-00 151.24
218-372-10-00 151.24
218-372-11-00 151.24
218-372-12-00 151.24
218-372-13-00 151.24
218-372-14-00 151.24
218-372-15-00 151.24
218-372-16-00 151.24
218-372-17-00 151.24
218-372-18-00 151.24
218-372-19-00 151.24
218-372-20-00 151.24
218-372-21-00 151.24
218-372-22-00 151.24
218-372-23-00 151.24
218-372-24-00 151.24
218-372-25-00 151.24
218-372-26-00 151.24
6/15/2026 Page 24 of 147 192
Assessment No
and Assessor's
Parcel No.
I.
Amount of
Assessment
II. Assessment
as Modified
CITY OF SAN MARCOS LANDSCAPING AND LIGHTING DISTRICT NO. 1
ASSESSMENT ROLL WITHOUT ZERO PARCELS
THIS ASSESSMENT ROLL IS APPLICABLE FOR THE ENSUING 12 MONTHS PERIOD, BEING THE FISCAL YEAR COMMENCING JULY 1, 2026 THROUGH JUNE 30, 2027
THE ASSESSMENTS ARE THOSE CONFIRMEND IN COLUMN I, UNLESS A DIFFERENT
FIGURE APPEARS IN COLUMN II, AS MODIFIED
218-372-27-00 151.24
218-372-28-00 151.24
218-372-29-00 151.24
218-372-30-00 151.24
218-372-31-00 151.24
218-372-32-00 151.24
218-372-33-00 151.24
218-372-34-00 151.24
218-372-35-00 151.24
218-372-37-00 151.24
218-372-38-00 151.24
218-372-40-00 151.24
218-372-41-00 151.24
218-372-42-00 151.24
218-372-43-00 151.24
218-372-44-00 151.24
218-372-45-00 151.24
218-372-46-00 151.24
218-372-47-00 151.24
218-372-48-00 151.24
218-372-49-00 151.24
218-372-50-00 151.24
218-372-51-00 151.24
218-372-52-00 151.24
218-372-54-00 151.24
218-372-55-00 151.24
218-373-01-00 151.24
218-373-02-00 151.24
218-373-03-00 151.24
218-373-04-00 151.24
218-373-05-00 151.24
218-373-06-00 151.24
218-373-07-00 151.24
218-373-08-00 151.24
218-373-09-00 151.24
218-373-10-00 151.24
218-373-11-00 151.24
218-373-12-00 151.24
6/15/2026 Page 25 of 147 193
Assessment No
and Assessor's
Parcel No.
I.
Amount of
Assessment
II. Assessment
as Modified
CITY OF SAN MARCOS LANDSCAPING AND LIGHTING DISTRICT NO. 1
ASSESSMENT ROLL WITHOUT ZERO PARCELS
THIS ASSESSMENT ROLL IS APPLICABLE FOR THE ENSUING 12 MONTHS PERIOD, BEING THE FISCAL YEAR COMMENCING JULY 1, 2026 THROUGH JUNE 30, 2027
THE ASSESSMENTS ARE THOSE CONFIRMEND IN COLUMN I, UNLESS A DIFFERENT
FIGURE APPEARS IN COLUMN II, AS MODIFIED
218-373-13-00 151.24
218-373-14-00 151.24
218-373-15-00 151.24
218-373-16-00 151.24
218-373-17-00 151.24
218-373-18-00 151.24
218-373-19-00 151.24
218-373-20-00 151.24
218-373-21-00 151.24
218-373-22-00 151.24
218-373-23-00 151.24
218-373-24-00 151.24
218-373-25-00 151.24
218-373-26-00 151.24
218-373-27-00 151.24
218-373-28-00 151.24
218-373-29-00 151.24
218-373-30-00 151.24
218-373-31-00 151.24
218-373-32-00 151.24
218-373-33-00 151.24
218-373-34-00 151.24
218-373-35-00 151.24
218-373-36-00 151.24
218-373-37-00 151.24
218-373-38-00 151.24
218-373-39-00 151.24
218-373-40-00 151.24
218-373-41-00 151.24
218-373-42-00 151.24
218-373-43-00 151.24
218-373-44-00 151.24
218-373-45-00 151.24
218-373-46-00 151.24
218-373-47-00 151.24
218-373-48-00 151.24
218-373-49-00 151.24
218-373-50-00 151.24
6/15/2026 Page 26 of 147 194
Assessment No
and Assessor's
Parcel No.
I.
Amount of
Assessment
II. Assessment
as Modified
CITY OF SAN MARCOS LANDSCAPING AND LIGHTING DISTRICT NO. 1
ASSESSMENT ROLL WITHOUT ZERO PARCELS
THIS ASSESSMENT ROLL IS APPLICABLE FOR THE ENSUING 12 MONTHS PERIOD, BEING THE FISCAL YEAR COMMENCING JULY 1, 2026 THROUGH JUNE 30, 2027
THE ASSESSMENTS ARE THOSE CONFIRMEND IN COLUMN I, UNLESS A DIFFERENT
FIGURE APPEARS IN COLUMN II, AS MODIFIED
218-373-51-00 151.24
218-373-52-00 151.24
218-373-53-00 151.24
218-373-54-00 151.24
218-373-55-00 151.24
218-373-56-00 151.24
218-373-57-00 151.24
218-373-58-00 151.24
218-373-59-00 151.24
218-373-60-00 151.24
218-373-61-00 151.24
218-373-62-00 151.24
218-373-63-00 151.24
218-373-64-00 151.24
218-373-65-00 151.24
218-381-01-00 151.24
218-381-02-00 151.24
218-381-03-00 151.24
218-381-04-00 151.24
218-381-05-00 151.24
218-381-06-00 151.24
218-381-07-00 151.24
218-381-08-00 151.24
218-381-09-00 151.24
218-381-10-00 151.24
218-381-11-00 151.24
218-381-12-00 151.24
218-381-13-00 151.24
218-381-14-00 151.24
218-381-15-00 151.24
218-381-16-00 151.24
218-381-17-00 151.24
218-381-18-00 151.24
218-381-19-00 151.24
218-381-20-00 151.24
218-381-21-00 151.24
218-381-24-00 151.24
218-381-25-00 151.24
6/15/2026 Page 27 of 147 195
Assessment No
and Assessor's
Parcel No.
I.
Amount of
Assessment
II. Assessment
as Modified
CITY OF SAN MARCOS LANDSCAPING AND LIGHTING DISTRICT NO. 1
ASSESSMENT ROLL WITHOUT ZERO PARCELS
THIS ASSESSMENT ROLL IS APPLICABLE FOR THE ENSUING 12 MONTHS PERIOD, BEING THE FISCAL YEAR COMMENCING JULY 1, 2026 THROUGH JUNE 30, 2027
THE ASSESSMENTS ARE THOSE CONFIRMEND IN COLUMN I, UNLESS A DIFFERENT
FIGURE APPEARS IN COLUMN II, AS MODIFIED
218-381-26-00 151.24
218-381-27-00 151.24
218-381-28-00 151.24
218-381-29-00 151.24
218-381-30-00 151.24
218-381-31-00 151.24
218-381-32-00 151.24
218-381-33-00 151.24
218-381-34-00 151.24
218-381-37-00 151.24
218-381-38-00 151.24
218-381-39-00 151.24
218-381-40-00 151.24
218-381-41-00 151.24
218-381-42-00 151.24
218-381-43-00 151.24
218-381-44-00 151.24
218-381-45-00 151.24
218-381-46-00 151.24
218-381-47-00 151.24
218-381-48-00 151.24
218-381-49-00 151.24
218-381-50-00 151.24
218-381-51-00 151.24
218-381-52-00 151.24
218-381-53-00 151.24
218-381-54-00 151.24
218-381-56-00 151.24
218-381-57-00 151.24
218-381-58-00 151.24
218-381-59-00 151.24
218-392-01-00 172.78
218-392-02-00 172.78
218-392-03-00 172.78
218-392-04-00 172.78
218-392-05-00 172.78
218-392-06-00 172.78
218-392-07-00 172.78
6/15/2026 Page 28 of 147 196
Assessment No
and Assessor's
Parcel No.
I.
Amount of
Assessment
II. Assessment
as Modified
CITY OF SAN MARCOS LANDSCAPING AND LIGHTING DISTRICT NO. 1
ASSESSMENT ROLL WITHOUT ZERO PARCELS
THIS ASSESSMENT ROLL IS APPLICABLE FOR THE ENSUING 12 MONTHS PERIOD, BEING THE FISCAL YEAR COMMENCING JULY 1, 2026 THROUGH JUNE 30, 2027
THE ASSESSMENTS ARE THOSE CONFIRMEND IN COLUMN I, UNLESS A DIFFERENT
FIGURE APPEARS IN COLUMN II, AS MODIFIED
218-392-08-00 172.78
218-392-09-00 172.78
218-392-10-00 172.78
218-392-11-00 172.78
218-400-01-00 127.68
218-400-02-00 127.68
218-400-03-00 127.68
218-400-04-00 127.68
218-400-05-00 127.68
218-400-06-00 127.68
218-400-07-00 127.68
218-400-08-00 127.68
218-400-09-00 127.68
218-400-10-00 127.68
218-400-11-00 127.68
218-400-12-00 127.68
218-400-13-00 127.68
218-400-14-00 127.68
218-400-15-00 127.68
218-400-16-00 127.68
218-400-17-00 127.68
218-400-18-00 127.68
218-400-19-00 127.68
218-400-20-00 127.68
218-400-21-00 127.68
218-400-22-00 127.68
218-400-23-00 127.68
218-400-24-00 127.68
218-400-25-00 127.68
218-400-26-00 127.68
218-400-27-00 127.68
218-400-28-00 127.68
218-400-29-00 127.68
218-400-30-00 127.68
218-400-31-00 127.68
218-400-32-00 127.68
218-400-33-00 127.68
218-400-34-00 127.68
6/15/2026 Page 29 of 147 197
Assessment No
and Assessor's
Parcel No.
I.
Amount of
Assessment
II. Assessment
as Modified
CITY OF SAN MARCOS LANDSCAPING AND LIGHTING DISTRICT NO. 1
ASSESSMENT ROLL WITHOUT ZERO PARCELS
THIS ASSESSMENT ROLL IS APPLICABLE FOR THE ENSUING 12 MONTHS PERIOD, BEING THE FISCAL YEAR COMMENCING JULY 1, 2026 THROUGH JUNE 30, 2027
THE ASSESSMENTS ARE THOSE CONFIRMEND IN COLUMN I, UNLESS A DIFFERENT
FIGURE APPEARS IN COLUMN II, AS MODIFIED
218-400-35-00 127.68
218-400-36-00 127.68
218-400-37-00 127.68
218-400-38-00 127.68
218-400-39-00 127.68
218-400-40-00 127.68
218-400-42-00 127.68
218-400-43-00 127.68
218-400-44-00 127.68
218-400-45-00 127.68
218-400-46-00 127.68
218-400-47-00 127.68
218-400-48-00 127.68
218-400-49-00 127.68
218-400-50-00 127.68
218-400-51-00 127.68
218-400-52-00 127.68
218-400-53-00 127.68
218-400-54-00 127.68
218-400-55-00 127.68
218-400-56-00 127.68
218-400-57-00 127.68
218-400-58-00 127.68
218-400-59-00 127.68
218-400-60-00 127.68
218-400-61-00 127.68
218-400-62-00 127.68
218-400-63-00 127.68
218-400-64-00 127.68
218-400-65-00 127.68
218-400-66-00 127.68
218-400-67-00 127.68
218-400-68-00 127.68
218-410-01-00 151.24
218-410-02-00 151.24
218-410-03-00 151.24
218-410-04-00 151.24
218-410-05-00 151.24
6/15/2026 Page 30 of 147 198
Assessment No
and Assessor's
Parcel No.
I.
Amount of
Assessment
II. Assessment
as Modified
CITY OF SAN MARCOS LANDSCAPING AND LIGHTING DISTRICT NO. 1
ASSESSMENT ROLL WITHOUT ZERO PARCELS
THIS ASSESSMENT ROLL IS APPLICABLE FOR THE ENSUING 12 MONTHS PERIOD, BEING THE FISCAL YEAR COMMENCING JULY 1, 2026 THROUGH JUNE 30, 2027
THE ASSESSMENTS ARE THOSE CONFIRMEND IN COLUMN I, UNLESS A DIFFERENT
FIGURE APPEARS IN COLUMN II, AS MODIFIED
218-410-06-00 151.24
218-410-07-00 151.24
218-410-08-00 151.24
218-410-09-00 151.24
218-410-10-00 151.24
218-410-11-00 151.24
218-410-12-00 151.24
218-410-13-00 151.24
218-410-14-00 151.24
218-410-15-00 151.24
218-410-16-00 151.24
218-410-17-00 151.24
218-410-18-00 151.24
218-410-19-00 151.24
218-410-20-00 151.24
218-410-21-00 151.24
218-410-22-00 151.24
218-410-23-00 151.24
218-410-24-00 151.24
218-410-25-00 151.24
218-410-26-00 151.24
218-410-27-00 151.24
218-410-28-00 151.24
218-410-29-00 151.24
218-410-30-00 151.24
218-410-31-00 151.24
218-410-33-00 151.24
218-410-34-00 151.24
218-410-35-00 151.24
218-410-36-00 151.24
218-410-37-00 151.24
218-410-38-00 151.24
218-410-39-00 151.24
218-410-40-00 151.24
218-410-41-00 151.24
218-410-42-00 151.24
218-410-43-00 151.24
218-410-44-00 151.24
6/15/2026 Page 31 of 147 199
Assessment No
and Assessor's
Parcel No.
I.
Amount of
Assessment
II. Assessment
as Modified
CITY OF SAN MARCOS LANDSCAPING AND LIGHTING DISTRICT NO. 1
ASSESSMENT ROLL WITHOUT ZERO PARCELS
THIS ASSESSMENT ROLL IS APPLICABLE FOR THE ENSUING 12 MONTHS PERIOD, BEING THE FISCAL YEAR COMMENCING JULY 1, 2026 THROUGH JUNE 30, 2027
THE ASSESSMENTS ARE THOSE CONFIRMEND IN COLUMN I, UNLESS A DIFFERENT
FIGURE APPEARS IN COLUMN II, AS MODIFIED
218-410-45-00 151.24
218-410-46-00 151.24
218-410-47-00 151.24
218-410-48-00 151.24
218-410-49-00 151.24
218-410-50-00 151.24
218-410-51-00 151.24
218-420-01-00 167.46
218-420-02-00 167.46
218-420-03-00 167.46
218-420-04-00 167.46
218-420-05-00 167.46
218-420-06-00 167.46
218-420-07-00 167.46
218-420-08-00 167.46
218-420-09-00 167.46
218-420-10-00 167.46
218-420-11-00 167.46
218-420-12-00 167.46
218-420-13-00 167.46
218-420-14-00 167.46
218-420-15-00 167.46
218-420-16-00 167.46
218-420-17-00 167.46
218-420-18-00 167.46
218-420-19-00 167.46
218-420-20-00 167.46
218-420-21-00 167.46
218-420-22-00 167.46
218-420-23-00 167.46
218-420-24-00 167.46
218-420-25-00 167.46
218-420-26-00 167.46
218-430-01-00 167.46
218-430-02-00 167.46
218-430-03-00 167.46
218-430-04-00 167.46
218-430-05-00 167.46
6/15/2026 Page 32 of 147 200
Assessment No
and Assessor's
Parcel No.
I.
Amount of
Assessment
II. Assessment
as Modified
CITY OF SAN MARCOS LANDSCAPING AND LIGHTING DISTRICT NO. 1
ASSESSMENT ROLL WITHOUT ZERO PARCELS
THIS ASSESSMENT ROLL IS APPLICABLE FOR THE ENSUING 12 MONTHS PERIOD, BEING THE FISCAL YEAR COMMENCING JULY 1, 2026 THROUGH JUNE 30, 2027
THE ASSESSMENTS ARE THOSE CONFIRMEND IN COLUMN I, UNLESS A DIFFERENT
FIGURE APPEARS IN COLUMN II, AS MODIFIED
218-430-06-00 167.46
218-430-07-00 167.46
218-430-08-00 167.46
218-430-09-00 167.46
218-430-10-00 167.46
218-430-11-00 167.46
218-430-12-00 167.46
218-430-13-00 167.46
218-430-14-00 167.46
218-430-15-00 167.46
218-430-16-00 167.46
218-430-17-00 167.46
218-430-18-00 167.46
218-430-19-00 167.46
218-430-20-00 167.46
218-430-21-00 167.46
218-430-22-00 167.46
218-430-23-00 167.46
218-430-24-00 167.46
218-430-25-00 167.46
218-430-26-00 167.46
218-430-27-00 167.46
218-430-28-00 167.46
218-430-29-00 167.46
218-430-30-00 167.46
218-430-31-00 167.46
218-430-32-00 167.46
218-430-33-00 167.46
218-430-34-00 167.46
218-430-35-00 167.46
218-430-37-00 151.24
218-430-38-00 151.24
218-430-39-00 151.24
218-430-40-00 151.24
218-430-41-00 151.24
218-430-42-00 151.24
218-430-43-00 151.24
218-430-44-00 151.24
6/15/2026 Page 33 of 147 201
Assessment No
and Assessor's
Parcel No.
I.
Amount of
Assessment
II. Assessment
as Modified
CITY OF SAN MARCOS LANDSCAPING AND LIGHTING DISTRICT NO. 1
ASSESSMENT ROLL WITHOUT ZERO PARCELS
THIS ASSESSMENT ROLL IS APPLICABLE FOR THE ENSUING 12 MONTHS PERIOD, BEING THE FISCAL YEAR COMMENCING JULY 1, 2026 THROUGH JUNE 30, 2027
THE ASSESSMENTS ARE THOSE CONFIRMEND IN COLUMN I, UNLESS A DIFFERENT
FIGURE APPEARS IN COLUMN II, AS MODIFIED
218-430-45-00 151.24
218-430-46-00 151.24
218-430-47-00 151.24
218-430-48-00 151.24
218-430-49-00 151.24
218-430-50-00 151.24
218-430-51-00 151.24
218-430-52-00 151.24
218-430-53-00 151.24
218-430-54-00 151.24
218-430-55-00 151.24
218-430-56-00 151.24
218-430-57-00 151.24
218-430-58-00 151.24
218-430-59-00 151.24
218-430-60-00 151.24
218-431-01-00 167.46
218-431-02-00 167.46
218-431-03-00 167.46
218-431-04-00 167.46
218-431-05-00 167.46
218-431-06-00 167.46
218-431-07-00 167.46
218-431-08-00 167.46
218-431-09-00 167.46
218-431-10-00 167.46
218-431-11-00 167.46
218-431-12-00 167.46
218-431-13-00 167.46
218-431-14-00 167.46
218-431-15-00 167.46
218-431-16-00 167.46
218-431-17-00 167.46
218-431-18-00 167.46
218-431-19-00 167.46
218-431-20-00 167.46
218-431-22-00 172.78
218-431-23-00 172.78
6/15/2026 Page 34 of 147 202
Assessment No
and Assessor's
Parcel No.
I.
Amount of
Assessment
II. Assessment
as Modified
CITY OF SAN MARCOS LANDSCAPING AND LIGHTING DISTRICT NO. 1
ASSESSMENT ROLL WITHOUT ZERO PARCELS
THIS ASSESSMENT ROLL IS APPLICABLE FOR THE ENSUING 12 MONTHS PERIOD, BEING THE FISCAL YEAR COMMENCING JULY 1, 2026 THROUGH JUNE 30, 2027
THE ASSESSMENTS ARE THOSE CONFIRMEND IN COLUMN I, UNLESS A DIFFERENT
FIGURE APPEARS IN COLUMN II, AS MODIFIED
218-431-24-00 172.78
218-431-25-00 172.78
218-431-26-00 172.78
218-431-27-00 172.78
218-431-28-00 172.78
218-431-29-00 172.78
218-431-30-00 172.78
218-431-31-00 172.78
218-431-32-00 172.78
218-431-33-00 172.78
218-431-34-00 172.78
218-431-35-00 172.78
218-431-36-00 172.78
218-431-37-00 172.78
218-431-38-00 172.78
218-431-39-00 172.78
218-431-40-00 172.78
218-431-41-00 172.78
218-431-42-00 172.78
218-431-43-00 172.78
218-431-44-00 172.78
218-431-45-00 172.78
218-431-48-00 151.24
218-431-49-00 151.24
218-431-50-00 151.24
218-431-51-00 151.24
218-431-52-00 151.24
218-431-53-00 151.24
218-431-54-00 151.24
218-432-01-00 167.46
218-432-02-00 167.46
218-432-03-00 167.46
218-432-04-00 167.46
218-432-05-00 167.46
218-432-06-00 167.46
218-432-07-00 167.46
218-432-08-00 167.46
218-432-09-00 167.46
6/15/2026 Page 35 of 147 203
Assessment No
and Assessor's
Parcel No.
I.
Amount of
Assessment
II. Assessment
as Modified
CITY OF SAN MARCOS LANDSCAPING AND LIGHTING DISTRICT NO. 1
ASSESSMENT ROLL WITHOUT ZERO PARCELS
THIS ASSESSMENT ROLL IS APPLICABLE FOR THE ENSUING 12 MONTHS PERIOD, BEING THE FISCAL YEAR COMMENCING JULY 1, 2026 THROUGH JUNE 30, 2027
THE ASSESSMENTS ARE THOSE CONFIRMEND IN COLUMN I, UNLESS A DIFFERENT
FIGURE APPEARS IN COLUMN II, AS MODIFIED
218-432-10-00 167.46
218-432-11-00 167.46
218-432-12-00 167.46
218-432-13-00 167.46
218-432-14-00 167.46
218-432-15-00 167.46
218-432-16-00 167.46
218-432-17-00 167.46
218-432-18-00 167.46
218-432-19-00 167.46
218-432-20-00 167.46
218-432-25-00 167.46
218-432-26-00 167.46
218-432-27-00 167.46
218-432-28-00 167.46
218-432-29-00 167.46
218-432-30-00 167.46
218-432-31-00 167.46
218-432-32-00 167.46
218-432-36-00 167.46
218-432-38-00 172.78
218-432-39-00 172.78
218-432-40-00 172.78
218-432-41-00 172.78
218-432-42-00 172.78
218-432-43-00 172.78
218-432-44-00 172.78
218-432-45-00 172.78
218-432-46-00 172.78
218-432-47-00 172.78
218-432-48-00 172.78
218-432-49-00 172.78
218-432-50-00 172.78
218-432-51-00 172.78
218-432-52-00 172.78
218-432-53-00 172.78
218-432-54-00 172.78
218-432-55-00 172.78
6/15/2026 Page 36 of 147 204
Assessment No
and Assessor's
Parcel No.
I.
Amount of
Assessment
II. Assessment
as Modified
CITY OF SAN MARCOS LANDSCAPING AND LIGHTING DISTRICT NO. 1
ASSESSMENT ROLL WITHOUT ZERO PARCELS
THIS ASSESSMENT ROLL IS APPLICABLE FOR THE ENSUING 12 MONTHS PERIOD, BEING THE FISCAL YEAR COMMENCING JULY 1, 2026 THROUGH JUNE 30, 2027
THE ASSESSMENTS ARE THOSE CONFIRMEND IN COLUMN I, UNLESS A DIFFERENT
FIGURE APPEARS IN COLUMN II, AS MODIFIED
218-432-56-00 172.78
218-432-57-00 172.78
218-432-58-00 172.78
218-432-59-00 172.78
218-432-60-00 172.78
218-432-61-00 172.78
218-432-62-00 172.78
218-432-63-00 167.46
218-432-66-00 167.46
218-440-02-00 20.38
218-440-03-00 20.38
218-440-04-00 20.38
218-440-05-00 20.38
218-440-06-00 20.38
218-440-07-00 20.38
218-440-08-00 20.38
218-440-09-00 20.38
218-440-10-00 20.38
218-440-11-00 20.38
218-440-12-00 20.38
218-440-13-00 20.38
218-440-14-00 20.38
218-440-15-00 20.38
218-440-16-00 20.38
218-440-17-00 20.38
218-440-18-00 20.38
218-440-19-00 20.38
218-440-20-00 20.38
218-440-21-00 20.38
218-440-22-00 20.38
218-440-23-00 20.38
218-440-24-00 20.38
218-440-25-00 20.38
218-440-27-00 20.38
218-440-28-00 20.38
218-440-29-00 20.38
218-440-30-00 20.38
218-440-31-00 20.38
6/15/2026 Page 37 of 147 205
Assessment No
and Assessor's
Parcel No.
I.
Amount of
Assessment
II. Assessment
as Modified
CITY OF SAN MARCOS LANDSCAPING AND LIGHTING DISTRICT NO. 1
ASSESSMENT ROLL WITHOUT ZERO PARCELS
THIS ASSESSMENT ROLL IS APPLICABLE FOR THE ENSUING 12 MONTHS PERIOD, BEING THE FISCAL YEAR COMMENCING JULY 1, 2026 THROUGH JUNE 30, 2027
THE ASSESSMENTS ARE THOSE CONFIRMEND IN COLUMN I, UNLESS A DIFFERENT
FIGURE APPEARS IN COLUMN II, AS MODIFIED
218-440-32-00 20.38
218-440-33-00 20.38
218-440-34-00 20.38
218-440-35-00 20.38
218-440-36-00 20.38
218-440-37-00 20.38
218-440-38-00 20.38
218-441-01-00 20.38
218-441-02-00 20.38
218-441-03-00 20.38
218-441-04-00 20.38
218-441-05-00 20.38
218-441-06-00 20.38
218-441-07-00 20.38
218-441-08-00 20.38
218-441-09-00 20.38
218-441-10-00 20.38
218-441-11-00 20.38
218-441-12-00 20.38
218-441-13-00 20.38
218-441-14-00 20.38
218-441-16-00 20.38
218-441-17-00 20.38
218-441-18-00 20.38
218-441-19-00 20.38
218-441-22-00 20.38
218-441-24-00 20.38
218-441-25-00 20.38
218-441-26-00 20.38
218-441-27-00 20.38
218-441-28-00 20.38
218-441-29-00 20.38
218-441-30-00 20.38
218-441-31-00 20.38
218-441-32-00 20.38
218-441-33-00 20.38
218-441-34-00 20.38
218-441-35-00 20.38
6/15/2026 Page 38 of 147 206
Assessment No
and Assessor's
Parcel No.
I.
Amount of
Assessment
II. Assessment
as Modified
CITY OF SAN MARCOS LANDSCAPING AND LIGHTING DISTRICT NO. 1
ASSESSMENT ROLL WITHOUT ZERO PARCELS
THIS ASSESSMENT ROLL IS APPLICABLE FOR THE ENSUING 12 MONTHS PERIOD, BEING THE FISCAL YEAR COMMENCING JULY 1, 2026 THROUGH JUNE 30, 2027
THE ASSESSMENTS ARE THOSE CONFIRMEND IN COLUMN I, UNLESS A DIFFERENT
FIGURE APPEARS IN COLUMN II, AS MODIFIED
218-441-36-00 20.38
218-441-37-00 20.38
218-441-38-00 20.38
218-441-39-00 20.38
218-441-40-00 20.38
218-441-41-00 20.38
218-441-42-00 20.38
218-441-43-00 20.38
218-441-44-00 20.38
218-441-45-00 20.38
218-441-46-00 20.38
218-441-47-00 20.38
218-441-48-00 20.38
218-441-49-00 20.38
218-441-50-00 20.38
218-441-51-00 20.38
218-441-52-00 20.38
218-441-53-00 20.38
218-441-54-00 20.38
218-441-55-00 20.38
218-441-56-00 20.38
218-441-60-00 20.38
218-441-64-00 20.38
218-441-65-00 20.38
218-450-01-00 127.68
218-450-02-00 127.68
218-450-03-00 127.68
218-450-04-00 127.68
218-450-05-00 127.68
218-450-06-00 127.68
218-450-07-00 127.68
218-450-08-00 127.68
218-450-09-00 127.68
218-450-10-00 127.68
218-450-11-00 127.68
218-450-12-00 127.68
218-450-13-00 127.68
218-450-14-00 127.68
6/15/2026 Page 39 of 147 207
Assessment No
and Assessor's
Parcel No.
I.
Amount of
Assessment
II. Assessment
as Modified
CITY OF SAN MARCOS LANDSCAPING AND LIGHTING DISTRICT NO. 1
ASSESSMENT ROLL WITHOUT ZERO PARCELS
THIS ASSESSMENT ROLL IS APPLICABLE FOR THE ENSUING 12 MONTHS PERIOD, BEING THE FISCAL YEAR COMMENCING JULY 1, 2026 THROUGH JUNE 30, 2027
THE ASSESSMENTS ARE THOSE CONFIRMEND IN COLUMN I, UNLESS A DIFFERENT
FIGURE APPEARS IN COLUMN II, AS MODIFIED
218-450-15-00 127.68
218-450-16-00 127.68
218-450-17-00 127.68
218-450-18-00 127.68
218-450-19-00 127.68
218-450-20-00 127.68
218-450-21-00 127.68
218-450-22-00 127.68
218-450-23-00 127.68
218-450-24-00 127.68
218-450-25-00 127.68
218-450-26-00 127.68
218-450-27-00 127.68
218-450-28-00 127.68
218-450-29-00 127.68
218-450-30-00 127.68
218-450-31-00 127.68
218-450-32-00 127.68
218-450-33-00 127.68
218-450-34-00 127.68
218-450-35-00 127.68
218-450-36-00 127.68
218-450-37-00 127.68
218-450-38-00 127.68
218-450-39-00 127.68
218-450-42-00 130.86
218-450-43-00 130.86
218-450-44-00 130.86
218-450-45-00 130.86
218-450-46-00 130.86
218-450-47-00 130.86
218-450-48-00 130.86
218-450-49-00 130.86
218-450-50-00 130.86
218-450-51-00 130.86
218-450-52-00 130.86
218-450-53-00 130.86
218-450-54-00 130.86
6/15/2026 Page 40 of 147 208
Assessment No
and Assessor's
Parcel No.
I.
Amount of
Assessment
II. Assessment
as Modified
CITY OF SAN MARCOS LANDSCAPING AND LIGHTING DISTRICT NO. 1
ASSESSMENT ROLL WITHOUT ZERO PARCELS
THIS ASSESSMENT ROLL IS APPLICABLE FOR THE ENSUING 12 MONTHS PERIOD, BEING THE FISCAL YEAR COMMENCING JULY 1, 2026 THROUGH JUNE 30, 2027
THE ASSESSMENTS ARE THOSE CONFIRMEND IN COLUMN I, UNLESS A DIFFERENT
FIGURE APPEARS IN COLUMN II, AS MODIFIED
218-450-55-00 130.86
218-450-56-00 130.86
218-450-57-00 130.86
218-450-58-00 130.86
218-450-59-00 130.86
218-450-60-00 130.86
218-450-61-00 130.86
218-450-62-00 130.86
218-450-63-00 130.86
218-450-64-00 130.86
218-450-65-00 130.86
218-450-66-00 130.86
218-450-67-00 130.86
218-450-68-00 130.86
218-450-69-00 130.86
218-450-70-00 130.86
218-470-01-00 151.24
218-470-02-00 151.24
218-470-03-00 151.24
218-470-04-00 151.24
218-470-05-00 151.24
218-470-06-00 151.24
218-470-07-00 151.24
218-470-08-00 151.24
218-470-09-00 151.24
218-470-10-00 151.24
218-470-11-00 151.24
218-470-12-00 151.24
218-470-13-00 151.24
218-470-14-00 151.24
218-470-15-00 151.24
218-470-16-00 151.24
218-470-17-00 151.24
218-470-18-00 151.24
218-470-19-00 151.24
218-470-20-00 151.24
218-470-21-00 151.24
218-470-22-00 151.24
6/15/2026 Page 41 of 147 209
Assessment No
and Assessor's
Parcel No.
I.
Amount of
Assessment
II. Assessment
as Modified
CITY OF SAN MARCOS LANDSCAPING AND LIGHTING DISTRICT NO. 1
ASSESSMENT ROLL WITHOUT ZERO PARCELS
THIS ASSESSMENT ROLL IS APPLICABLE FOR THE ENSUING 12 MONTHS PERIOD, BEING THE FISCAL YEAR COMMENCING JULY 1, 2026 THROUGH JUNE 30, 2027
THE ASSESSMENTS ARE THOSE CONFIRMEND IN COLUMN I, UNLESS A DIFFERENT
FIGURE APPEARS IN COLUMN II, AS MODIFIED
218-470-23-00 151.24
218-470-24-00 151.24
218-470-25-00 151.24
218-470-26-00 151.24
218-470-27-00 151.24
218-470-28-00 151.24
218-470-29-00 151.24
218-470-30-00 151.24
218-470-31-00 151.24
218-470-32-00 151.24
218-470-33-00 151.24
218-470-34-00 151.24
218-470-35-00 151.24
218-470-36-00 151.24
218-470-37-00 151.24
218-470-38-00 151.24
218-470-39-00 151.24
218-470-40-00 151.24
218-470-41-00 151.24
218-470-42-00 151.24
218-470-43-00 151.24
218-470-44-00 151.24
218-470-45-00 151.24
218-470-46-00 151.24
218-470-47-00 151.24
218-470-48-00 151.24
218-470-49-00 151.24
218-471-01-00 151.24
218-471-02-00 151.24
218-471-03-00 151.24
218-471-04-00 151.24
218-471-05-00 151.24
218-471-06-00 151.24
218-471-07-00 151.24
218-471-08-00 151.24
218-471-09-00 151.24
218-471-10-00 151.24
218-471-11-00 151.24
6/15/2026 Page 42 of 147 210
Assessment No
and Assessor's
Parcel No.
I.
Amount of
Assessment
II. Assessment
as Modified
CITY OF SAN MARCOS LANDSCAPING AND LIGHTING DISTRICT NO. 1
ASSESSMENT ROLL WITHOUT ZERO PARCELS
THIS ASSESSMENT ROLL IS APPLICABLE FOR THE ENSUING 12 MONTHS PERIOD, BEING THE FISCAL YEAR COMMENCING JULY 1, 2026 THROUGH JUNE 30, 2027
THE ASSESSMENTS ARE THOSE CONFIRMEND IN COLUMN I, UNLESS A DIFFERENT
FIGURE APPEARS IN COLUMN II, AS MODIFIED
218-471-12-00 151.24
218-471-13-00 151.24
218-471-14-00 151.24
218-471-15-00 151.24
218-471-16-00 151.24
218-471-17-00 151.24
218-471-18-00 151.24
218-471-19-00 151.24
218-471-20-00 151.24
218-471-21-00 151.24
218-471-22-00 151.24
218-471-23-00 151.24
218-471-24-00 151.24
218-471-25-00 151.24
218-471-26-00 151.24
218-471-27-00 151.24
218-471-28-00 151.24
218-471-29-00 151.24
218-471-30-00 151.24
218-471-31-00 151.24
218-471-32-00 151.24
218-471-33-00 151.24
218-471-34-00 151.24
218-471-35-00 151.24
218-471-36-00 151.24
218-471-37-00 151.24
218-471-38-00 151.24
218-471-39-00 151.24
218-471-40-00 151.24
218-471-41-00 151.24
218-471-42-00 151.24
218-471-43-00 151.24
218-471-44-00 151.24
218-471-45-00 151.24
218-471-46-00 151.24
218-471-47-00 151.24
218-471-48-00 151.24
218-471-49-00 151.24
6/15/2026 Page 43 of 147 211
Assessment No
and Assessor's
Parcel No.
I.
Amount of
Assessment
II. Assessment
as Modified
CITY OF SAN MARCOS LANDSCAPING AND LIGHTING DISTRICT NO. 1
ASSESSMENT ROLL WITHOUT ZERO PARCELS
THIS ASSESSMENT ROLL IS APPLICABLE FOR THE ENSUING 12 MONTHS PERIOD, BEING THE FISCAL YEAR COMMENCING JULY 1, 2026 THROUGH JUNE 30, 2027
THE ASSESSMENTS ARE THOSE CONFIRMEND IN COLUMN I, UNLESS A DIFFERENT
FIGURE APPEARS IN COLUMN II, AS MODIFIED
218-471-50-00 151.24
218-471-51-00 151.24
218-471-52-00 151.24
218-471-53-00 151.24
218-471-54-00 151.24
218-471-55-00 151.24
218-471-56-00 151.24
218-471-57-00 151.24
218-471-58-00 151.24
218-471-59-00 151.24
218-471-60-00 151.24
218-471-61-00 151.24
218-480-01-00 107.30
218-480-02-00 107.30
218-480-03-00 107.30
218-480-04-00 107.30
218-480-05-00 107.30
218-480-06-00 107.30
218-480-07-00 107.30
218-480-08-00 107.30
218-480-09-00 107.30
218-480-10-00 107.30
218-480-11-00 107.30
218-480-12-00 107.30
218-480-13-00 107.30
218-480-14-00 107.30
218-480-15-00 107.30
218-480-16-00 107.30
218-480-17-00 107.30
218-480-18-00 107.30
218-480-19-00 107.30
218-480-21-00 107.30
218-490-01-00 127.68
218-490-02-00 127.68
218-490-03-00 127.68
218-490-04-00 127.68
218-490-05-00 127.68
218-490-25-00 127.68
6/15/2026 Page 44 of 147 212
Assessment No
and Assessor's
Parcel No.
I.
Amount of
Assessment
II. Assessment
as Modified
CITY OF SAN MARCOS LANDSCAPING AND LIGHTING DISTRICT NO. 1
ASSESSMENT ROLL WITHOUT ZERO PARCELS
THIS ASSESSMENT ROLL IS APPLICABLE FOR THE ENSUING 12 MONTHS PERIOD, BEING THE FISCAL YEAR COMMENCING JULY 1, 2026 THROUGH JUNE 30, 2027
THE ASSESSMENTS ARE THOSE CONFIRMEND IN COLUMN I, UNLESS A DIFFERENT
FIGURE APPEARS IN COLUMN II, AS MODIFIED
218-490-26-00 127.68
218-490-27-00 127.68
218-490-28-00 127.68
218-490-29-00 127.68
218-501-06-00 130.86
218-501-07-00 130.86
218-501-08-00 130.86
218-501-09-00 130.86
218-501-10-00 130.86
218-501-11-00 130.86
218-501-12-00 130.86
218-501-13-00 130.86
218-501-14-00 130.86
218-502-15-00 107.30
218-502-16-00 107.30
218-502-17-00 107.30
218-502-18-00 107.30
218-502-19-00 107.30
218-502-20-00 107.30
218-502-21-00 107.30
218-502-22-00 107.30
218-502-23-00 107.30
218-502-24-00 107.30
218-502-25-00 107.30
218-502-26-00 107.30
218-502-27-00 107.30
218-502-28-00 107.30
218-502-29-00 107.30
218-502-30-00 107.30
219-062-16-00 20.38
219-062-44-00 20.38
219-062-45-00 20.38
219-062-46-00 20.38
219-062-47-00 20.38
219-062-48-00 20.38
219-062-49-00 20.38
219-062-50-00 34.26
219-062-51-00 34.26
6/15/2026 Page 45 of 147 213
Assessment No
and Assessor's
Parcel No.
I.
Amount of
Assessment
II. Assessment
as Modified
CITY OF SAN MARCOS LANDSCAPING AND LIGHTING DISTRICT NO. 1
ASSESSMENT ROLL WITHOUT ZERO PARCELS
THIS ASSESSMENT ROLL IS APPLICABLE FOR THE ENSUING 12 MONTHS PERIOD, BEING THE FISCAL YEAR COMMENCING JULY 1, 2026 THROUGH JUNE 30, 2027
THE ASSESSMENTS ARE THOSE CONFIRMEND IN COLUMN I, UNLESS A DIFFERENT
FIGURE APPEARS IN COLUMN II, AS MODIFIED
219-062-52-00 34.26
219-062-53-00 34.26
219-062-54-00 34.26
219-062-55-00 34.26
219-073-06-00 252.36
219-073-07-00 9.14
219-073-08-00 9.14
219-081-22-00 321.36
219-082-14-00 9.02
219-085-11-01 34.78
219-085-11-02 34.78
219-085-11-03 34.78
219-085-11-04 34.78
219-085-11-05 34.78
219-085-11-06 34.78
219-087-05-00 145.42
219-087-06-00 109.08
219-087-07-00 126.44
219-093-20-00 1,045.92
219-097-34-00 360.90
219-115-34-00 21.14
219-116-21-00 92.98
219-116-22-00 39.94
219-117-28-00 1,099.38
219-117-50-00 187.62
219-121-08-00 74.24
219-122-25-00 544.58
219-122-26-00 124.20
219-122-30-00 46.82
219-122-31-00 52.44
219-122-32-01 3.24
219-122-32-02 3.24
219-122-32-03 3.24
219-122-32-04 3.24
219-122-32-05 3.24
219-122-32-06 3.24
219-122-32-07 3.24
219-122-32-08 3.24
6/15/2026 Page 46 of 147 214
Assessment No
and Assessor's
Parcel No.
I.
Amount of
Assessment
II. Assessment
as Modified
CITY OF SAN MARCOS LANDSCAPING AND LIGHTING DISTRICT NO. 1
ASSESSMENT ROLL WITHOUT ZERO PARCELS
THIS ASSESSMENT ROLL IS APPLICABLE FOR THE ENSUING 12 MONTHS PERIOD, BEING THE FISCAL YEAR COMMENCING JULY 1, 2026 THROUGH JUNE 30, 2027
THE ASSESSMENTS ARE THOSE CONFIRMEND IN COLUMN I, UNLESS A DIFFERENT
FIGURE APPEARS IN COLUMN II, AS MODIFIED
219-122-32-09 3.24
219-122-32-10 3.24
219-122-32-11 3.24
219-122-32-12 3.24
219-122-32-13 3.24
219-122-32-14 3.24
219-122-32-15 3.24
219-122-32-16 3.24
219-130-19-00 81.10
219-140-44-00 55.40
219-140-52-00 285.28
219-152-51-00 12.88
219-152-71-00 241.82
219-161-20-00 370.38
219-162-05-00 85.90
219-163-42-00 161.96
219-163-43-00 146.44
219-163-45-00 105.72
219-163-46-00 151.28
219-171-14-00 19.76
219-171-15-00 19.76
219-171-18-00 23.78
219-171-22-00 36.74
219-172-27-00 280.54
219-172-28-00 218.38
219-172-30-00 173.74
219-172-36-00 135.48
219-172-37-00 133.88
219-172-40-00 122.74
219-172-41-00 125.92
219-172-42-00 196.06
219-172-47-00 530.78
219-172-49-00 207.22
219-172-55-00 414.42
219-180-50-00 59.28
219-180-59-00 333.58
219-180-60-00 443.12
219-180-68-00 1,073.10
6/15/2026 Page 47 of 147 215
Assessment No
and Assessor's
Parcel No.
I.
Amount of
Assessment
II. Assessment
as Modified
CITY OF SAN MARCOS LANDSCAPING AND LIGHTING DISTRICT NO. 1
ASSESSMENT ROLL WITHOUT ZERO PARCELS
THIS ASSESSMENT ROLL IS APPLICABLE FOR THE ENSUING 12 MONTHS PERIOD, BEING THE FISCAL YEAR COMMENCING JULY 1, 2026 THROUGH JUNE 30, 2027
THE ASSESSMENTS ARE THOSE CONFIRMEND IN COLUMN I, UNLESS A DIFFERENT
FIGURE APPEARS IN COLUMN II, AS MODIFIED
219-180-69-00 1,299.16
219-200-23-01 6.02
219-200-23-02 6.02
219-200-23-03 6.02
219-200-23-04 6.02
219-200-23-07 6.02
219-200-23-08 6.02
219-200-23-09 6.02
219-200-23-10 6.02
219-200-23-11 6.02
219-200-23-12 6.02
219-200-23-13 6.02
219-200-23-14 6.02
219-200-23-15 6.02
219-200-23-16 6.02
219-200-23-17 6.02
219-200-23-18 6.02
219-200-23-19 6.02
219-200-23-20 6.02
219-200-23-21 6.02
219-200-23-22 6.02
219-200-38-00 50.68
219-200-39-00 175.68
219-200-54-00 267.80
219-200-55-00 158.70
219-200-56-00 21.22
219-200-57-00 33.34
219-200-58-00 2,596.76
219-210-22-00 1,008.38
219-210-23-00 60.02
219-210-26-00 328.98
219-210-29-00 215.62
219-210-31-00 191.16
219-210-32-00 1,273.98
219-210-35-00 8,316.62
219-210-36-00 948.14
219-210-43-00 431.18
219-210-47-00 432.26
6/15/2026 Page 48 of 147 216
Assessment No
and Assessor's
Parcel No.
I.
Amount of
Assessment
II. Assessment
as Modified
CITY OF SAN MARCOS LANDSCAPING AND LIGHTING DISTRICT NO. 1
ASSESSMENT ROLL WITHOUT ZERO PARCELS
THIS ASSESSMENT ROLL IS APPLICABLE FOR THE ENSUING 12 MONTHS PERIOD, BEING THE FISCAL YEAR COMMENCING JULY 1, 2026 THROUGH JUNE 30, 2027
THE ASSESSMENTS ARE THOSE CONFIRMEND IN COLUMN I, UNLESS A DIFFERENT
FIGURE APPEARS IN COLUMN II, AS MODIFIED
219-221-38-00 23.18
219-221-48-00 421.74
219-221-59-00 17.14
219-223-10-00 228.44
219-223-11-00 54.04
219-223-15-00 42.14
219-223-16-00 49.18
219-223-17-00 191.82
219-223-19-00 54.04
219-232-27-01 7.18
219-232-27-02 7.18
219-232-27-03 7.18
219-232-27-04 7.18
219-232-27-05 7.18
219-232-27-06 7.18
219-232-27-07 7.18
219-232-27-08 7.18
219-232-27-09 7.18
219-232-27-10 7.18
219-232-27-11 7.18
219-232-27-12 7.18
219-232-27-13 7.18
219-232-27-14 7.18
219-232-27-15 7.18
219-232-27-16 7.18
219-232-27-17 7.18
219-232-27-18 7.18
219-232-28-01 7.18
219-232-28-02 7.18
219-232-28-03 7.18
219-232-28-04 7.18
219-232-28-05 7.18
219-232-28-06 7.18
219-232-28-07 7.18
219-232-28-08 7.18
219-232-28-09 7.18
219-232-28-10 7.18
219-232-28-11 7.18
6/15/2026 Page 49 of 147 217
Assessment No
and Assessor's
Parcel No.
I.
Amount of
Assessment
II. Assessment
as Modified
CITY OF SAN MARCOS LANDSCAPING AND LIGHTING DISTRICT NO. 1
ASSESSMENT ROLL WITHOUT ZERO PARCELS
THIS ASSESSMENT ROLL IS APPLICABLE FOR THE ENSUING 12 MONTHS PERIOD, BEING THE FISCAL YEAR COMMENCING JULY 1, 2026 THROUGH JUNE 30, 2027
THE ASSESSMENTS ARE THOSE CONFIRMEND IN COLUMN I, UNLESS A DIFFERENT
FIGURE APPEARS IN COLUMN II, AS MODIFIED
219-232-28-12 7.18
219-232-28-13 7.18
219-232-28-14 7.18
219-232-28-15 7.18
219-232-28-16 7.18
219-232-28-17 7.18
219-232-28-18 7.18
219-232-28-19 7.18
219-232-28-20 7.18
219-232-28-21 7.18
219-232-28-22 7.18
219-232-28-23 7.18
219-232-28-24 7.18
219-232-28-25 7.18
219-232-28-26 7.18
219-232-28-27 7.18
219-232-28-28 7.18
219-232-33-01 7.18
219-232-33-02 7.18
219-232-33-03 7.18
219-232-33-04 7.18
219-232-33-05 7.18
219-232-33-06 7.18
219-232-33-07 7.18
219-232-33-08 7.18
219-232-33-09 7.18
219-232-33-10 7.18
219-232-33-11 7.18
219-232-33-12 7.18
219-232-33-13 7.18
219-232-33-14 7.18
219-232-33-15 7.18
219-232-33-16 7.18
219-232-33-17 7.18
219-232-33-18 7.18
219-232-33-19 7.18
219-232-33-20 7.18
219-232-33-21 7.18
6/15/2026 Page 50 of 147 218
Assessment No
and Assessor's
Parcel No.
I.
Amount of
Assessment
II. Assessment
as Modified
CITY OF SAN MARCOS LANDSCAPING AND LIGHTING DISTRICT NO. 1
ASSESSMENT ROLL WITHOUT ZERO PARCELS
THIS ASSESSMENT ROLL IS APPLICABLE FOR THE ENSUING 12 MONTHS PERIOD, BEING THE FISCAL YEAR COMMENCING JULY 1, 2026 THROUGH JUNE 30, 2027
THE ASSESSMENTS ARE THOSE CONFIRMEND IN COLUMN I, UNLESS A DIFFERENT
FIGURE APPEARS IN COLUMN II, AS MODIFIED
219-232-33-22 7.18
219-232-33-23 7.18
219-232-33-24 7.18
219-232-33-25 7.18
219-232-33-26 7.18
219-232-33-27 7.18
219-232-33-28 7.18
219-232-33-29 7.18
219-232-33-30 7.18
219-232-33-31 7.18
219-232-33-32 7.18
219-232-33-33 7.18
219-232-33-34 7.18
219-232-33-35 7.18
219-232-33-36 7.18
219-232-33-37 7.18
219-232-33-38 7.18
219-232-33-39 7.18
219-232-33-40 7.18
219-232-33-41 7.18
219-232-33-42 7.18
219-232-33-43 7.18
219-232-33-44 7.18
219-232-33-45 7.18
219-232-33-46 7.18
219-232-33-47 7.18
219-232-33-48 7.18
219-232-33-49 7.18
219-232-33-50 7.18
219-232-33-51 7.18
219-232-33-52 7.18
219-232-33-53 7.18
219-232-33-54 7.18
219-232-33-55 7.18
219-232-33-56 7.18
219-232-33-57 7.18
219-232-33-58 7.18
219-232-33-59 7.18
6/15/2026 Page 51 of 147 219
Assessment No
and Assessor's
Parcel No.
I.
Amount of
Assessment
II. Assessment
as Modified
CITY OF SAN MARCOS LANDSCAPING AND LIGHTING DISTRICT NO. 1
ASSESSMENT ROLL WITHOUT ZERO PARCELS
THIS ASSESSMENT ROLL IS APPLICABLE FOR THE ENSUING 12 MONTHS PERIOD, BEING THE FISCAL YEAR COMMENCING JULY 1, 2026 THROUGH JUNE 30, 2027
THE ASSESSMENTS ARE THOSE CONFIRMEND IN COLUMN I, UNLESS A DIFFERENT
FIGURE APPEARS IN COLUMN II, AS MODIFIED
219-232-33-60 7.18
219-232-33-61 7.18
219-232-33-62 7.18
219-232-33-63 7.18
219-232-33-64 7.18
219-232-33-65 7.18
219-232-33-66 7.18
219-232-33-67 7.18
219-232-33-68 7.18
219-232-33-69 7.18
219-232-33-70 7.18
219-232-33-71 7.18
219-232-33-72 7.18
219-232-33-73 7.18
219-232-33-74 7.18
219-232-33-75 7.18
219-232-33-76 7.18
219-232-33-77 7.18
219-232-33-78 7.18
219-232-33-79 7.18
219-232-33-80 7.18
219-232-33-81 7.18
219-232-33-82 7.18
219-270-41-00 87.74
219-270-56-00 1,760.98
219-270-57-00 617.26
219-305-04-00 23.56
219-305-05-00 23.56
219-305-19-00 23.56
219-305-20-00 23.56
219-331-07-00 35.66
219-331-25-00 306.42
219-331-26-00 341.62
219-331-38-00 1,208.00
219-390-53-00 34.26
219-390-54-00 34.26
219-390-55-00 34.26
219-390-56-00 34.26
6/15/2026 Page 52 of 147 220
Assessment No
and Assessor's
Parcel No.
I.
Amount of
Assessment
II. Assessment
as Modified
CITY OF SAN MARCOS LANDSCAPING AND LIGHTING DISTRICT NO. 1
ASSESSMENT ROLL WITHOUT ZERO PARCELS
THIS ASSESSMENT ROLL IS APPLICABLE FOR THE ENSUING 12 MONTHS PERIOD, BEING THE FISCAL YEAR COMMENCING JULY 1, 2026 THROUGH JUNE 30, 2027
THE ASSESSMENTS ARE THOSE CONFIRMEND IN COLUMN I, UNLESS A DIFFERENT
FIGURE APPEARS IN COLUMN II, AS MODIFIED
219-410-19-00 874.16
219-410-46-00 724.10
219-470-03-00 39.76
219-470-09-00 20.38
219-470-10-00 21.34
219-470-11-00 83.40
219-470-12-00 62.08
219-470-13-00 79.52
219-470-15-00 26.18
219-490-12-00 58.48
219-490-13-00 74.74
219-490-14-00 74.74
219-490-15-00 74.74
219-490-16-00 74.74
219-490-19-00 77.98
219-490-21-00 79.62
219-490-24-00 74.74
219-490-25-00 419.18
219-490-26-00 445.18
219-490-27-00 146.24
219-550-02-00 34.26
219-550-03-00 34.26
219-550-04-00 34.26
219-550-05-00 34.26
219-550-06-00 34.26
219-550-07-00 34.26
219-550-08-00 34.26
219-550-09-00 34.26
219-550-10-00 34.26
219-550-12-00 18.06
219-550-13-00 18.06
219-550-14-00 18.06
219-550-15-00 18.06
219-550-16-00 18.06
219-550-17-00 18.06
219-550-18-00 18.06
219-550-19-00 18.06
219-550-20-00 18.06
6/15/2026 Page 53 of 147 221
Assessment No
and Assessor's
Parcel No.
I.
Amount of
Assessment
II. Assessment
as Modified
CITY OF SAN MARCOS LANDSCAPING AND LIGHTING DISTRICT NO. 1
ASSESSMENT ROLL WITHOUT ZERO PARCELS
THIS ASSESSMENT ROLL IS APPLICABLE FOR THE ENSUING 12 MONTHS PERIOD, BEING THE FISCAL YEAR COMMENCING JULY 1, 2026 THROUGH JUNE 30, 2027
THE ASSESSMENTS ARE THOSE CONFIRMEND IN COLUMN I, UNLESS A DIFFERENT
FIGURE APPEARS IN COLUMN II, AS MODIFIED
220-021-20-00 235.28
220-032-22-00 36.20
220-032-29-00 101.12
220-032-30-00 4.98
220-032-31-00 26.22
220-040-31-00 245.92
220-040-32-00 296.06
220-040-33-00 11.40
220-050-30-00 40.56
220-061-30-00 389.86
220-081-07-00 19.36
220-090-05-00 250.00
220-100-79-00 318.94
220-112-12-00 17.14
220-112-14-00 32.46
220-120-03-00 1,283.12
220-120-15-00 1,735.78
220-120-16-00 172.14
220-130-50-01 4.38
220-130-50-02 4.38
220-130-50-03 4.38
220-130-50-04 4.38
220-130-50-05 4.38
220-130-50-06 4.38
220-130-50-07 4.38
220-130-50-08 4.38
220-130-50-09 4.38
220-130-50-10 4.38
220-130-50-11 4.38
220-130-50-12 4.38
220-130-50-13 4.38
220-130-50-14 4.38
220-130-50-15 4.38
220-130-50-16 4.38
220-130-50-17 4.38
220-130-50-18 4.38
220-130-50-19 4.38
220-130-50-20 4.38
6/15/2026 Page 54 of 147 222
Assessment No
and Assessor's
Parcel No.
I.
Amount of
Assessment
II. Assessment
as Modified
CITY OF SAN MARCOS LANDSCAPING AND LIGHTING DISTRICT NO. 1
ASSESSMENT ROLL WITHOUT ZERO PARCELS
THIS ASSESSMENT ROLL IS APPLICABLE FOR THE ENSUING 12 MONTHS PERIOD, BEING THE FISCAL YEAR COMMENCING JULY 1, 2026 THROUGH JUNE 30, 2027
THE ASSESSMENTS ARE THOSE CONFIRMEND IN COLUMN I, UNLESS A DIFFERENT
FIGURE APPEARS IN COLUMN II, AS MODIFIED
220-130-50-21 4.38
220-130-50-22 4.38
220-130-50-23 4.38
220-130-50-24 4.38
220-130-50-25 4.38
220-130-50-26 4.38
220-130-50-27 4.38
220-130-50-28 4.38
220-130-50-29 4.38
220-130-50-30 4.38
220-130-50-31 4.38
220-130-50-32 4.38
220-130-50-33 4.38
220-130-50-34 4.38
220-130-50-35 4.38
220-130-50-36 4.38
220-130-50-37 4.38
220-130-50-38 4.38
220-130-50-39 4.38
220-130-50-40 4.38
220-130-50-41 4.38
220-130-50-42 4.38
220-130-50-43 4.38
220-130-50-44 4.38
220-130-50-45 4.38
220-130-50-46 4.38
220-130-50-47 4.38
220-130-50-48 4.38
220-130-58-00 667.82
220-130-78-00 119.96
220-140-23-00 248.64
220-140-24-00 117.78
220-140-25-00 196.30
220-140-26-00 274.82
220-150-19-01 10.34
220-150-19-02 10.34
220-150-19-03 10.34
220-150-19-04 10.34
6/15/2026 Page 55 of 147 223
Assessment No
and Assessor's
Parcel No.
I.
Amount of
Assessment
II. Assessment
as Modified
CITY OF SAN MARCOS LANDSCAPING AND LIGHTING DISTRICT NO. 1
ASSESSMENT ROLL WITHOUT ZERO PARCELS
THIS ASSESSMENT ROLL IS APPLICABLE FOR THE ENSUING 12 MONTHS PERIOD, BEING THE FISCAL YEAR COMMENCING JULY 1, 2026 THROUGH JUNE 30, 2027
THE ASSESSMENTS ARE THOSE CONFIRMEND IN COLUMN I, UNLESS A DIFFERENT
FIGURE APPEARS IN COLUMN II, AS MODIFIED
220-150-19-05 10.34
220-150-19-06 10.34
220-150-19-07 10.34
220-150-19-08 10.34
220-150-19-09 10.34
220-150-19-10 10.34
220-150-19-11 10.34
220-150-19-12 10.34
220-150-19-13 10.34
220-150-19-14 10.34
220-150-19-15 10.34
220-150-19-16 10.34
220-150-19-17 10.34
220-150-19-18 10.34
220-150-19-19 10.34
220-150-19-20 10.34
220-150-19-21 10.34
220-150-19-22 10.34
220-150-19-23 10.34
220-150-19-24 10.34
220-150-19-25 10.34
220-150-19-26 10.34
220-150-19-27 10.34
220-150-19-28 10.34
220-150-19-29 10.34
220-150-19-30 10.34
220-150-19-31 10.34
220-150-19-32 10.34
220-150-19-33 10.34
220-150-19-34 10.34
220-150-19-35 10.34
220-150-19-36 10.34
220-150-19-37 10.34
220-150-19-38 10.34
220-150-19-39 10.34
220-150-19-40 10.34
220-150-19-41 10.34
220-150-19-42 10.34
6/15/2026 Page 56 of 147 224
Assessment No
and Assessor's
Parcel No.
I.
Amount of
Assessment
II. Assessment
as Modified
CITY OF SAN MARCOS LANDSCAPING AND LIGHTING DISTRICT NO. 1
ASSESSMENT ROLL WITHOUT ZERO PARCELS
THIS ASSESSMENT ROLL IS APPLICABLE FOR THE ENSUING 12 MONTHS PERIOD, BEING THE FISCAL YEAR COMMENCING JULY 1, 2026 THROUGH JUNE 30, 2027
THE ASSESSMENTS ARE THOSE CONFIRMEND IN COLUMN I, UNLESS A DIFFERENT
FIGURE APPEARS IN COLUMN II, AS MODIFIED
220-150-19-43 10.34
220-150-19-44 10.34
220-150-19-45 10.34
220-150-19-46 10.34
220-150-19-47 10.34
220-150-19-48 10.34
220-150-19-49 10.34
220-150-19-50 10.34
220-150-19-51 10.34
220-150-19-52 10.34
220-150-19-53 10.34
220-150-19-54 10.34
220-150-19-55 10.34
220-150-19-56 10.34
220-150-19-57 10.32
220-150-19-58 10.32
220-150-19-59 10.32
220-150-19-60 10.32
220-150-19-61 10.32
220-150-19-62 10.32
220-150-19-63 10.32
220-150-19-64 10.32
220-150-19-65 10.32
220-150-19-66 10.32
220-150-19-67 10.32
220-150-19-68 10.32
220-150-19-69 10.32
220-150-19-70 10.32
220-150-19-71 10.32
220-150-19-72 10.32
220-160-32-01 11.38
220-160-32-02 11.38
220-160-32-03 11.38
220-160-32-04 11.38
220-160-32-05 11.38
220-160-32-06 11.38
220-160-32-07 11.38
220-160-32-08 11.38
6/15/2026 Page 57 of 147 225
Assessment No
and Assessor's
Parcel No.
I.
Amount of
Assessment
II. Assessment
as Modified
CITY OF SAN MARCOS LANDSCAPING AND LIGHTING DISTRICT NO. 1
ASSESSMENT ROLL WITHOUT ZERO PARCELS
THIS ASSESSMENT ROLL IS APPLICABLE FOR THE ENSUING 12 MONTHS PERIOD, BEING THE FISCAL YEAR COMMENCING JULY 1, 2026 THROUGH JUNE 30, 2027
THE ASSESSMENTS ARE THOSE CONFIRMEND IN COLUMN I, UNLESS A DIFFERENT
FIGURE APPEARS IN COLUMN II, AS MODIFIED
220-160-32-09 11.38
220-160-32-10 11.38
220-160-32-11 11.38
220-160-32-12 11.38
220-160-32-13 11.38
220-160-32-14 11.38
220-160-32-15 11.38
220-160-32-16 11.38
220-160-32-17 11.38
220-160-32-18 11.38
220-160-32-19 11.38
220-160-32-20 11.38
220-160-32-21 11.38
220-160-32-22 11.38
220-160-32-23 11.38
220-160-32-24 11.38
220-160-32-25 11.38
220-160-32-26 11.38
220-160-32-27 11.38
220-160-32-28 11.38
220-160-32-29 11.38
220-160-32-30 11.38
220-160-32-31 11.38
220-160-32-32 11.38
220-160-32-33 11.38
220-160-32-34 11.38
220-160-32-35 11.38
220-160-32-36 11.38
220-160-32-37 11.38
220-160-32-38 11.38
220-160-32-39 11.38
220-160-32-40 11.38
220-160-32-41 11.38
220-160-32-42 11.38
220-160-35-01 11.36
220-160-35-02 11.36
220-160-35-03 11.36
220-160-35-04 11.36
6/15/2026 Page 58 of 147 226
Assessment No
and Assessor's
Parcel No.
I.
Amount of
Assessment
II. Assessment
as Modified
CITY OF SAN MARCOS LANDSCAPING AND LIGHTING DISTRICT NO. 1
ASSESSMENT ROLL WITHOUT ZERO PARCELS
THIS ASSESSMENT ROLL IS APPLICABLE FOR THE ENSUING 12 MONTHS PERIOD, BEING THE FISCAL YEAR COMMENCING JULY 1, 2026 THROUGH JUNE 30, 2027
THE ASSESSMENTS ARE THOSE CONFIRMEND IN COLUMN I, UNLESS A DIFFERENT
FIGURE APPEARS IN COLUMN II, AS MODIFIED
220-160-35-05 11.36
220-160-35-06 11.36
220-160-35-07 11.36
220-160-35-08 11.36
220-160-35-09 11.36
220-160-35-10 11.36
220-160-35-11 11.36
220-160-35-12 11.36
220-160-35-13 11.36
220-160-35-14 11.36
220-160-35-15 11.36
220-160-35-16 11.36
220-160-35-17 11.36
220-160-35-18 11.36
220-160-35-19 11.36
220-160-35-20 11.36
220-160-35-21 11.36
220-160-35-22 11.36
220-160-35-23 11.36
220-160-35-24 11.36
220-160-36-00 72.02
220-181-31-00 891.66
220-181-32-00 124.86
220-181-33-00 124.86
220-181-34-00 563.70
220-190-01-00 358.16
220-201-20-00 133.88
220-201-21-00 156.58
220-201-22-00 206.78
220-201-23-00 343.04
220-201-27-00 71.46
220-201-32-00 131.94
220-201-41-00 56.80
220-201-43-00 56.80
220-201-49-00 55.48
220-201-56-00 46.24
220-201-57-00 49.32
220-201-67-00 307.44
6/15/2026 Page 59 of 147 227
Assessment No
and Assessor's
Parcel No.
I.
Amount of
Assessment
II. Assessment
as Modified
CITY OF SAN MARCOS LANDSCAPING AND LIGHTING DISTRICT NO. 1
ASSESSMENT ROLL WITHOUT ZERO PARCELS
THIS ASSESSMENT ROLL IS APPLICABLE FOR THE ENSUING 12 MONTHS PERIOD, BEING THE FISCAL YEAR COMMENCING JULY 1, 2026 THROUGH JUNE 30, 2027
THE ASSESSMENTS ARE THOSE CONFIRMEND IN COLUMN I, UNLESS A DIFFERENT
FIGURE APPEARS IN COLUMN II, AS MODIFIED
220-201-69-00 76.96
220-201-70-00 104.44
220-201-72-00 142.94
220-201-73-00 106.28
220-201-74-00 104.44
220-201-79-00 60.10
220-201-80-00 49.32
220-201-83-00 114.04
220-201-84-00 71.46
220-201-85-00 111.78
220-201-86-00 58.64
220-201-88-00 172.24
220-202-35-00 46.44
220-202-76-00 21.16
220-210-34-00 41.12
220-233-66-00 626.36
220-233-70-01 17.18
220-233-70-02 17.18
220-233-70-03 17.18
220-233-70-04 17.18
220-233-70-05 17.18
220-233-70-06 17.18
220-233-70-07 17.18
220-233-70-08 17.18
220-233-70-09 17.18
220-233-70-10 17.18
220-233-70-11 17.18
220-233-70-12 17.18
220-233-70-13 17.18
220-233-70-14 17.18
220-233-70-15 17.18
220-233-70-16 17.18
220-233-70-17 17.18
220-233-70-18 17.18
220-233-70-19 17.18
220-233-70-20 17.18
220-233-70-21 17.18
220-233-70-22 17.18
6/15/2026 Page 60 of 147 228
Assessment No
and Assessor's
Parcel No.
I.
Amount of
Assessment
II. Assessment
as Modified
CITY OF SAN MARCOS LANDSCAPING AND LIGHTING DISTRICT NO. 1
ASSESSMENT ROLL WITHOUT ZERO PARCELS
THIS ASSESSMENT ROLL IS APPLICABLE FOR THE ENSUING 12 MONTHS PERIOD, BEING THE FISCAL YEAR COMMENCING JULY 1, 2026 THROUGH JUNE 30, 2027
THE ASSESSMENTS ARE THOSE CONFIRMEND IN COLUMN I, UNLESS A DIFFERENT
FIGURE APPEARS IN COLUMN II, AS MODIFIED
220-233-70-23 17.18
220-233-70-24 17.18
220-233-70-25 17.18
220-233-70-26 17.18
220-233-70-27 17.18
220-233-70-28 17.18
220-233-70-29 17.18
220-233-70-30 17.18
220-233-70-31 17.18
220-233-70-32 17.18
220-233-70-33 17.18
220-233-70-34 17.18
220-233-70-35 17.18
220-233-70-36 17.18
220-233-70-37 17.18
220-233-70-38 17.18
220-233-70-39 17.18
220-233-70-40 17.18
220-233-70-41 17.18
220-233-70-42 17.18
220-233-70-43 17.18
220-233-70-44 17.18
220-233-70-45 17.18
220-233-70-46 17.18
220-233-70-47 17.18
220-233-70-48 17.18
220-233-70-49 17.18
220-233-70-50 17.18
220-233-70-51 17.18
220-233-70-52 17.18
220-233-70-53 17.18
220-233-70-54 17.18
220-233-70-55 17.18
220-233-70-56 17.18
220-233-70-57 17.18
220-233-70-58 17.18
220-233-70-59 17.18
220-233-70-60 17.18
6/15/2026 Page 61 of 147 229
Assessment No
and Assessor's
Parcel No.
I.
Amount of
Assessment
II. Assessment
as Modified
CITY OF SAN MARCOS LANDSCAPING AND LIGHTING DISTRICT NO. 1
ASSESSMENT ROLL WITHOUT ZERO PARCELS
THIS ASSESSMENT ROLL IS APPLICABLE FOR THE ENSUING 12 MONTHS PERIOD, BEING THE FISCAL YEAR COMMENCING JULY 1, 2026 THROUGH JUNE 30, 2027
THE ASSESSMENTS ARE THOSE CONFIRMEND IN COLUMN I, UNLESS A DIFFERENT
FIGURE APPEARS IN COLUMN II, AS MODIFIED
220-233-70-61 17.18
220-233-70-62 17.18
220-233-70-63 17.18
220-233-70-64 17.18
220-233-70-65 17.18
220-233-70-66 17.18
220-233-70-67 17.18
220-233-70-68 17.18
220-233-70-69 17.18
220-233-70-70 17.18
220-233-70-71 17.18
220-233-70-72 17.18
220-233-70-73 17.18
220-233-70-74 17.18
220-233-70-75 17.18
220-233-70-76 17.18
220-233-70-77 17.18
220-233-70-78 17.18
220-233-70-79 17.18
220-233-70-80 17.18
220-233-70-81 17.18
220-233-70-82 17.18
220-233-70-83 17.18
220-233-70-84 17.18
220-233-70-85 17.18
220-233-70-86 17.18
220-233-70-87 17.18
220-233-70-88 17.18
220-233-71-01 17.18
220-233-71-02 17.18
220-233-71-03 17.18
220-233-71-04 17.18
220-233-71-05 17.18
220-233-71-06 17.18
220-233-71-07 17.18
220-233-71-08 17.18
220-233-71-09 17.18
220-233-71-10 17.18
6/15/2026 Page 62 of 147 230
Assessment No
and Assessor's
Parcel No.
I.
Amount of
Assessment
II. Assessment
as Modified
CITY OF SAN MARCOS LANDSCAPING AND LIGHTING DISTRICT NO. 1
ASSESSMENT ROLL WITHOUT ZERO PARCELS
THIS ASSESSMENT ROLL IS APPLICABLE FOR THE ENSUING 12 MONTHS PERIOD, BEING THE FISCAL YEAR COMMENCING JULY 1, 2026 THROUGH JUNE 30, 2027
THE ASSESSMENTS ARE THOSE CONFIRMEND IN COLUMN I, UNLESS A DIFFERENT
FIGURE APPEARS IN COLUMN II, AS MODIFIED
220-233-71-11 17.18
220-233-71-12 17.18
220-233-71-13 17.18
220-233-71-14 17.18
220-233-71-15 17.18
220-233-71-16 17.18
220-233-71-17 17.18
220-233-71-18 17.18
220-233-71-19 17.18
220-233-71-20 17.18
220-233-71-21 17.18
220-233-71-22 17.18
220-233-71-23 17.18
220-233-71-24 17.18
220-233-71-25 17.18
220-233-71-26 17.18
220-233-71-27 17.18
220-233-71-28 17.18
220-233-71-29 17.18
220-233-71-30 17.18
220-233-71-31 17.18
220-233-71-32 17.18
220-233-71-33 17.18
220-233-71-34 17.18
220-233-71-35 17.18
220-233-71-36 17.18
220-233-71-37 17.18
220-233-71-38 17.18
220-233-71-39 17.18
220-233-71-40 17.18
220-233-71-41 17.18
220-233-71-42 17.18
220-233-71-43 17.18
220-233-71-44 17.18
220-233-71-45 17.18
220-233-71-46 17.18
220-233-71-47 17.18
220-233-71-48 17.18
6/15/2026 Page 63 of 147 231
Assessment No
and Assessor's
Parcel No.
I.
Amount of
Assessment
II. Assessment
as Modified
CITY OF SAN MARCOS LANDSCAPING AND LIGHTING DISTRICT NO. 1
ASSESSMENT ROLL WITHOUT ZERO PARCELS
THIS ASSESSMENT ROLL IS APPLICABLE FOR THE ENSUING 12 MONTHS PERIOD, BEING THE FISCAL YEAR COMMENCING JULY 1, 2026 THROUGH JUNE 30, 2027
THE ASSESSMENTS ARE THOSE CONFIRMEND IN COLUMN I, UNLESS A DIFFERENT
FIGURE APPEARS IN COLUMN II, AS MODIFIED
220-233-71-49 17.18
220-233-71-50 17.18
220-233-71-51 17.18
220-233-71-52 17.18
220-233-72-01 4.68
220-233-72-02 4.68
220-233-72-03 4.68
220-233-72-04 4.68
220-233-72-05 4.68
220-233-72-06 4.68
220-233-72-07 4.68
220-233-72-08 4.68
220-233-72-09 4.68
220-233-72-10 4.68
220-233-72-11 4.68
220-233-72-12 4.68
220-233-72-13 4.68
220-233-72-14 4.68
220-233-72-15 4.68
220-233-72-16 4.68
220-233-72-17 4.68
220-233-72-18 4.68
220-233-72-19 4.68
220-233-72-20 4.68
220-233-72-21 4.68
220-233-72-22 4.68
220-233-72-23 4.68
220-233-72-24 4.68
220-233-72-25 4.68
220-233-72-26 4.68
220-233-72-27 4.68
220-233-72-28 4.68
220-233-72-29 4.68
220-233-72-30 4.68
220-233-72-31 4.68
220-233-72-32 4.68
220-233-72-33 4.68
220-233-72-34 4.68
6/15/2026 Page 64 of 147 232
Assessment No
and Assessor's
Parcel No.
I.
Amount of
Assessment
II. Assessment
as Modified
CITY OF SAN MARCOS LANDSCAPING AND LIGHTING DISTRICT NO. 1
ASSESSMENT ROLL WITHOUT ZERO PARCELS
THIS ASSESSMENT ROLL IS APPLICABLE FOR THE ENSUING 12 MONTHS PERIOD, BEING THE FISCAL YEAR COMMENCING JULY 1, 2026 THROUGH JUNE 30, 2027
THE ASSESSMENTS ARE THOSE CONFIRMEND IN COLUMN I, UNLESS A DIFFERENT
FIGURE APPEARS IN COLUMN II, AS MODIFIED
220-233-72-35 4.68
220-233-72-36 4.68
220-233-72-37 4.68
220-233-72-38 4.68
220-233-72-39 4.68
220-233-72-40 4.68
220-233-72-41 4.68
220-233-72-42 4.68
220-233-72-43 4.68
220-233-72-44 4.68
220-233-72-45 4.68
220-233-72-46 4.68
220-233-72-47 4.68
220-233-72-48 4.68
220-233-72-49 4.68
220-233-72-50 4.68
220-233-72-51 4.68
220-233-72-52 4.68
220-233-72-53 4.68
220-233-72-54 4.68
220-233-72-55 4.68
220-233-72-56 4.68
220-233-73-01 4.68
220-233-73-02 4.68
220-233-73-03 4.68
220-233-73-04 4.68
220-233-73-05 4.68
220-233-73-06 4.68
220-233-73-07 4.68
220-233-73-08 4.68
220-233-73-09 4.68
220-233-73-10 4.68
220-233-73-11 4.68
220-233-73-12 4.68
220-233-73-13 4.68
220-233-73-14 4.68
220-233-73-15 4.68
220-233-73-16 4.68
6/15/2026 Page 65 of 147 233
Assessment No
and Assessor's
Parcel No.
I.
Amount of
Assessment
II. Assessment
as Modified
CITY OF SAN MARCOS LANDSCAPING AND LIGHTING DISTRICT NO. 1
ASSESSMENT ROLL WITHOUT ZERO PARCELS
THIS ASSESSMENT ROLL IS APPLICABLE FOR THE ENSUING 12 MONTHS PERIOD, BEING THE FISCAL YEAR COMMENCING JULY 1, 2026 THROUGH JUNE 30, 2027
THE ASSESSMENTS ARE THOSE CONFIRMEND IN COLUMN I, UNLESS A DIFFERENT
FIGURE APPEARS IN COLUMN II, AS MODIFIED
220-233-73-17 4.68
220-233-73-18 4.68
220-233-73-19 4.68
220-233-73-20 4.68
220-233-73-21 4.68
220-233-73-22 4.68
220-233-73-23 4.68
220-233-73-24 4.68
220-233-73-25 4.68
220-233-73-26 4.68
220-233-73-27 4.68
220-233-73-28 4.68
220-233-73-29 4.68
220-233-73-30 4.68
220-233-73-31 4.68
220-233-73-32 4.68
220-233-73-33 4.68
220-233-73-34 4.68
220-233-73-35 4.68
220-233-73-36 4.68
220-233-73-37 4.68
220-233-73-38 4.68
220-233-73-39 4.68
220-233-73-40 4.68
220-233-73-41 4.68
220-233-73-42 4.68
220-233-73-43 4.68
220-233-73-44 4.68
220-233-73-45 4.68
220-233-73-46 4.68
220-233-73-47 4.68
220-233-73-48 4.68
220-233-73-49 4.68
220-233-73-50 4.68
220-233-73-51 4.68
220-233-73-52 4.68
220-233-73-53 4.68
220-233-73-54 4.68
6/15/2026 Page 66 of 147 234
Assessment No
and Assessor's
Parcel No.
I.
Amount of
Assessment
II. Assessment
as Modified
CITY OF SAN MARCOS LANDSCAPING AND LIGHTING DISTRICT NO. 1
ASSESSMENT ROLL WITHOUT ZERO PARCELS
THIS ASSESSMENT ROLL IS APPLICABLE FOR THE ENSUING 12 MONTHS PERIOD, BEING THE FISCAL YEAR COMMENCING JULY 1, 2026 THROUGH JUNE 30, 2027
THE ASSESSMENTS ARE THOSE CONFIRMEND IN COLUMN I, UNLESS A DIFFERENT
FIGURE APPEARS IN COLUMN II, AS MODIFIED
220-233-73-55 4.68
220-233-73-56 4.68
220-233-73-57 4.68
220-233-73-58 4.68
220-233-73-59 4.68
220-233-73-60 4.68
220-233-73-61 4.68
220-233-73-62 4.68
220-233-73-63 4.68
220-233-73-64 4.68
220-233-73-65 4.68
220-233-73-66 4.68
220-233-73-67 4.68
220-233-73-68 4.68
220-240-51-00 62.28
220-240-52-00 85.04
220-240-53-00 61.86
220-240-61-00 200.28
220-240-68-00 67.54
220-240-70-00 62.88
220-240-71-00 88.50
220-240-72-00 574.46
220-240-74-00 647.56
220-240-75-00 93.84
220-240-76-00 234.58
220-240-77-00 32.48
220-250-32-00 231.72
220-250-34-00 752.22
220-250-36-00 958.18
220-250-38-00 483.30
220-250-39-00 23.28
220-250-40-00 256.18
220-250-43-00 197.96
220-360-01-00 39.76
220-360-02-00 39.76
220-360-03-00 39.76
220-360-04-00 39.76
220-360-05-00 39.76
6/15/2026 Page 67 of 147 235
Assessment No
and Assessor's
Parcel No.
I.
Amount of
Assessment
II. Assessment
as Modified
CITY OF SAN MARCOS LANDSCAPING AND LIGHTING DISTRICT NO. 1
ASSESSMENT ROLL WITHOUT ZERO PARCELS
THIS ASSESSMENT ROLL IS APPLICABLE FOR THE ENSUING 12 MONTHS PERIOD, BEING THE FISCAL YEAR COMMENCING JULY 1, 2026 THROUGH JUNE 30, 2027
THE ASSESSMENTS ARE THOSE CONFIRMEND IN COLUMN I, UNLESS A DIFFERENT
FIGURE APPEARS IN COLUMN II, AS MODIFIED
220-360-06-00 39.76
220-360-07-00 39.76
220-360-08-00 39.76
220-360-09-00 39.76
220-360-10-00 39.76
220-360-11-00 39.76
220-370-01-00 54.18
220-370-02-00 52.60
220-370-05-00 66.96
220-370-06-00 54.18
220-370-07-00 51.02
220-370-08-00 47.82
220-370-09-00 44.64
220-370-10-00 76.52
220-370-11-00 63.76
220-370-12-00 28.68
220-370-13-00 31.88
220-370-15-00 38.26
220-370-16-00 46.22
220-370-17-00 41.44
220-370-18-00 36.66
220-370-20-00 31.88
220-370-21-00 27.10
220-370-23-00 70.14
220-370-24-00 52.60
220-370-25-00 52.60
220-381-01-00 65.90
220-381-02-00 65.90
220-381-03-00 65.90
220-381-04-00 65.90
220-381-05-00 65.90
220-381-06-00 65.90
220-381-07-00 65.90
220-381-08-00 65.90
220-381-09-00 65.90
220-381-10-00 65.90
220-381-11-00 65.90
220-381-12-00 65.90
6/15/2026 Page 68 of 147 236
Assessment No
and Assessor's
Parcel No.
I.
Amount of
Assessment
II. Assessment
as Modified
CITY OF SAN MARCOS LANDSCAPING AND LIGHTING DISTRICT NO. 1
ASSESSMENT ROLL WITHOUT ZERO PARCELS
THIS ASSESSMENT ROLL IS APPLICABLE FOR THE ENSUING 12 MONTHS PERIOD, BEING THE FISCAL YEAR COMMENCING JULY 1, 2026 THROUGH JUNE 30, 2027
THE ASSESSMENTS ARE THOSE CONFIRMEND IN COLUMN I, UNLESS A DIFFERENT
FIGURE APPEARS IN COLUMN II, AS MODIFIED
220-381-13-00 65.90
220-381-14-00 65.90
220-381-15-00 65.90
220-381-16-00 65.90
220-381-17-00 65.90
220-381-18-00 65.90
220-381-19-00 65.90
220-381-20-00 65.90
220-381-21-00 65.90
220-381-22-00 65.90
220-381-23-00 65.90
220-381-24-00 65.90
220-381-25-00 65.90
220-381-26-00 65.90
220-381-27-00 65.90
220-381-28-00 65.90
220-381-29-00 65.90
220-381-30-00 65.90
220-381-31-00 65.90
220-381-32-00 65.90
220-381-33-00 65.90
220-381-34-00 65.90
220-381-35-00 65.90
220-382-01-00 65.90
220-382-02-00 65.90
220-382-03-00 65.90
220-382-04-00 65.90
220-382-05-00 65.90
220-382-06-00 65.90
220-382-07-00 65.90
220-382-08-00 65.90
220-382-09-00 65.90
220-382-10-00 65.90
220-382-11-00 65.90
220-382-12-00 65.90
220-382-13-00 65.90
220-382-14-00 65.90
220-382-15-00 65.90
6/15/2026 Page 69 of 147 237
Assessment No
and Assessor's
Parcel No.
I.
Amount of
Assessment
II. Assessment
as Modified
CITY OF SAN MARCOS LANDSCAPING AND LIGHTING DISTRICT NO. 1
ASSESSMENT ROLL WITHOUT ZERO PARCELS
THIS ASSESSMENT ROLL IS APPLICABLE FOR THE ENSUING 12 MONTHS PERIOD, BEING THE FISCAL YEAR COMMENCING JULY 1, 2026 THROUGH JUNE 30, 2027
THE ASSESSMENTS ARE THOSE CONFIRMEND IN COLUMN I, UNLESS A DIFFERENT
FIGURE APPEARS IN COLUMN II, AS MODIFIED
220-382-16-00 65.90
220-382-17-00 65.90
220-382-18-00 65.90
220-382-19-00 65.90
220-382-20-00 65.90
220-382-21-00 65.90
220-382-22-00 65.90
220-382-23-00 65.90
220-382-24-00 65.90
220-382-25-00 65.90
220-382-26-00 65.90
220-382-27-00 65.90
220-382-28-00 65.90
220-382-29-00 65.90
220-382-30-00 65.90
220-382-31-00 65.90
220-382-32-00 65.90
220-382-33-00 65.90
220-382-34-00 65.90
220-382-35-00 65.90
220-382-36-00 65.90
220-382-37-00 65.90
220-382-38-00 65.90
220-382-39-00 65.90
220-382-40-00 65.90
220-382-41-00 65.90
220-382-42-00 65.90
220-382-43-00 65.90
220-382-44-00 65.90
220-382-45-00 65.90
220-382-46-00 65.90
220-382-47-00 65.90
220-382-48-00 65.90
220-382-49-00 65.90
220-382-50-00 65.90
220-382-51-00 65.90
220-383-01-00 65.90
220-383-02-00 65.90
6/15/2026 Page 70 of 147 238
Assessment No
and Assessor's
Parcel No.
I.
Amount of
Assessment
II. Assessment
as Modified
CITY OF SAN MARCOS LANDSCAPING AND LIGHTING DISTRICT NO. 1
ASSESSMENT ROLL WITHOUT ZERO PARCELS
THIS ASSESSMENT ROLL IS APPLICABLE FOR THE ENSUING 12 MONTHS PERIOD, BEING THE FISCAL YEAR COMMENCING JULY 1, 2026 THROUGH JUNE 30, 2027
THE ASSESSMENTS ARE THOSE CONFIRMEND IN COLUMN I, UNLESS A DIFFERENT
FIGURE APPEARS IN COLUMN II, AS MODIFIED
220-383-03-00 65.90
220-383-04-00 65.90
220-383-05-00 65.90
220-383-06-00 65.90
220-383-07-00 65.90
220-383-08-00 65.90
220-383-09-00 65.90
220-383-10-00 65.90
220-383-11-00 65.90
220-383-12-00 65.90
220-383-13-00 65.90
220-383-14-00 65.90
220-384-01-00 65.90
220-384-02-00 65.90
220-384-03-00 65.90
220-384-04-00 65.90
220-384-05-00 65.90
220-384-06-00 65.90
220-384-07-00 65.90
220-384-08-00 65.90
220-384-09-00 65.90
220-384-10-00 65.90
220-384-11-00 65.90
220-384-12-00 65.90
220-384-13-00 65.90
220-384-14-00 65.90
220-384-15-00 65.90
220-384-16-00 65.90
220-384-17-00 65.90
220-384-18-00 65.90
220-384-19-00 65.90
220-384-20-00 65.90
220-384-21-00 65.90
220-384-22-00 65.90
220-384-23-00 65.90
220-384-24-00 65.90
220-384-25-00 65.90
220-384-26-00 65.90
6/15/2026 Page 71 of 147 239
Assessment No
and Assessor's
Parcel No.
I.
Amount of
Assessment
II. Assessment
as Modified
CITY OF SAN MARCOS LANDSCAPING AND LIGHTING DISTRICT NO. 1
ASSESSMENT ROLL WITHOUT ZERO PARCELS
THIS ASSESSMENT ROLL IS APPLICABLE FOR THE ENSUING 12 MONTHS PERIOD, BEING THE FISCAL YEAR COMMENCING JULY 1, 2026 THROUGH JUNE 30, 2027
THE ASSESSMENTS ARE THOSE CONFIRMEND IN COLUMN I, UNLESS A DIFFERENT
FIGURE APPEARS IN COLUMN II, AS MODIFIED
220-384-27-00 65.90
220-384-28-00 65.90
220-384-29-00 65.90
220-384-30-00 65.90
220-384-31-00 65.90
220-384-32-00 65.90
220-384-33-00 65.90
220-384-34-00 65.90
220-384-35-00 65.90
220-384-36-00 65.90
220-384-37-00 65.90
220-384-38-00 65.90
220-384-39-00 65.90
220-384-40-00 65.90
220-384-41-00 65.90
220-384-42-00 65.90
220-384-43-00 65.90
220-384-44-00 65.90
220-384-45-00 65.90
220-384-46-00 65.90
220-384-47-00 65.90
220-384-48-00 65.90
220-384-49-00 65.90
220-384-50-00 65.90
220-384-51-00 65.90
220-384-52-00 65.90
220-384-53-00 65.90
220-384-54-00 65.90
220-385-01-00 65.90
220-385-02-00 65.90
220-385-03-00 65.90
220-385-04-00 65.90
220-385-05-00 65.90
220-385-06-00 65.90
220-385-07-00 65.90
220-385-08-00 65.90
220-385-09-00 65.90
220-385-10-00 65.90
6/15/2026 Page 72 of 147 240
Assessment No
and Assessor's
Parcel No.
I.
Amount of
Assessment
II. Assessment
as Modified
CITY OF SAN MARCOS LANDSCAPING AND LIGHTING DISTRICT NO. 1
ASSESSMENT ROLL WITHOUT ZERO PARCELS
THIS ASSESSMENT ROLL IS APPLICABLE FOR THE ENSUING 12 MONTHS PERIOD, BEING THE FISCAL YEAR COMMENCING JULY 1, 2026 THROUGH JUNE 30, 2027
THE ASSESSMENTS ARE THOSE CONFIRMEND IN COLUMN I, UNLESS A DIFFERENT
FIGURE APPEARS IN COLUMN II, AS MODIFIED
220-385-11-00 65.90
220-385-12-00 65.90
220-385-13-00 65.90
220-385-14-00 65.90
220-385-15-00 65.90
220-385-16-00 65.90
220-385-17-00 65.90
220-385-18-00 65.90
220-385-19-00 65.90
220-385-20-00 65.90
220-385-21-00 65.90
220-385-22-00 65.90
220-391-01-00 48.60
220-391-02-00 48.60
220-391-03-00 48.60
220-391-04-00 48.60
220-391-05-00 48.60
220-391-06-00 48.60
220-391-07-00 48.60
220-391-08-00 48.60
220-391-09-00 48.60
220-391-10-00 48.60
220-391-11-00 48.60
220-391-12-00 48.60
220-391-13-00 48.60
220-391-14-00 48.60
220-391-15-00 48.60
220-391-16-00 48.60
220-391-17-00 48.60
220-391-18-00 48.60
220-391-19-00 48.60
220-391-20-00 48.60
220-391-21-00 48.60
220-391-22-00 48.60
220-391-23-00 48.60
220-391-24-00 48.60
220-391-25-00 48.60
220-391-26-00 48.60
6/15/2026 Page 73 of 147 241
Assessment No
and Assessor's
Parcel No.
I.
Amount of
Assessment
II. Assessment
as Modified
CITY OF SAN MARCOS LANDSCAPING AND LIGHTING DISTRICT NO. 1
ASSESSMENT ROLL WITHOUT ZERO PARCELS
THIS ASSESSMENT ROLL IS APPLICABLE FOR THE ENSUING 12 MONTHS PERIOD, BEING THE FISCAL YEAR COMMENCING JULY 1, 2026 THROUGH JUNE 30, 2027
THE ASSESSMENTS ARE THOSE CONFIRMEND IN COLUMN I, UNLESS A DIFFERENT
FIGURE APPEARS IN COLUMN II, AS MODIFIED
220-391-27-00 48.60
220-391-28-00 48.60
220-391-29-00 48.60
220-391-30-00 48.60
220-391-31-00 48.60
220-391-32-00 48.60
220-391-33-00 48.60
220-391-34-00 48.60
220-391-35-00 48.60
220-391-36-00 48.60
220-391-37-00 48.60
220-391-38-00 48.60
220-391-39-00 48.60
220-391-40-00 48.60
220-391-41-00 48.60
220-391-42-00 48.60
220-391-43-00 48.60
220-391-44-00 48.60
220-391-45-00 48.60
220-391-46-00 48.60
220-391-47-00 48.60
220-391-48-00 48.60
220-391-49-00 48.60
220-391-50-00 48.60
220-391-51-00 48.60
220-391-52-00 48.60
220-391-53-00 48.60
220-391-54-00 48.60
220-392-01-00 48.60
220-392-02-00 48.60
220-392-03-00 48.60
220-392-04-00 48.60
220-392-05-00 48.60
220-392-06-00 48.60
220-392-07-00 48.60
220-392-08-00 48.60
220-392-09-00 48.60
220-392-10-00 48.60
6/15/2026 Page 74 of 147 242
Assessment No
and Assessor's
Parcel No.
I.
Amount of
Assessment
II. Assessment
as Modified
CITY OF SAN MARCOS LANDSCAPING AND LIGHTING DISTRICT NO. 1
ASSESSMENT ROLL WITHOUT ZERO PARCELS
THIS ASSESSMENT ROLL IS APPLICABLE FOR THE ENSUING 12 MONTHS PERIOD, BEING THE FISCAL YEAR COMMENCING JULY 1, 2026 THROUGH JUNE 30, 2027
THE ASSESSMENTS ARE THOSE CONFIRMEND IN COLUMN I, UNLESS A DIFFERENT
FIGURE APPEARS IN COLUMN II, AS MODIFIED
220-392-11-00 48.60
220-392-12-00 48.60
220-392-13-00 48.60
220-393-01-00 48.60
220-393-02-00 48.60
220-393-03-00 48.60
220-393-04-00 48.60
220-393-05-00 48.60
220-393-06-00 48.60
220-393-07-00 48.60
220-393-08-00 48.60
220-393-09-00 48.60
220-393-10-00 48.60
220-393-11-00 48.60
220-393-12-00 48.60
220-393-13-00 48.60
220-393-14-00 48.60
220-393-15-00 48.60
220-393-16-00 48.60
220-393-17-00 48.60
220-393-18-00 48.60
220-393-19-00 48.60
220-400-07-00 60.16
220-400-08-00 60.16
220-400-09-00 60.16
220-400-12-00 60.16
220-400-13-00 60.16
220-400-16-00 60.16
220-400-17-00 60.16
220-400-22-00 60.16
220-400-23-00 60.16
220-400-24-00 60.16
220-400-25-00 60.16
220-400-26-00 60.16
220-400-27-00 60.16
220-400-28-00 60.16
220-400-29-00 60.16
220-400-30-00 60.16
6/15/2026 Page 75 of 147 243
Assessment No
and Assessor's
Parcel No.
I.
Amount of
Assessment
II. Assessment
as Modified
CITY OF SAN MARCOS LANDSCAPING AND LIGHTING DISTRICT NO. 1
ASSESSMENT ROLL WITHOUT ZERO PARCELS
THIS ASSESSMENT ROLL IS APPLICABLE FOR THE ENSUING 12 MONTHS PERIOD, BEING THE FISCAL YEAR COMMENCING JULY 1, 2026 THROUGH JUNE 30, 2027
THE ASSESSMENTS ARE THOSE CONFIRMEND IN COLUMN I, UNLESS A DIFFERENT
FIGURE APPEARS IN COLUMN II, AS MODIFIED
220-400-31-00 60.16
220-400-32-00 60.16
220-400-33-00 60.16
220-400-34-00 60.16
220-400-35-00 60.16
220-400-36-00 60.16
220-400-37-00 60.16
220-400-40-00 60.16
220-400-41-00 60.16
220-400-42-00 60.16
220-400-44-00 60.16
220-400-48-00 60.16
220-400-49-00 60.16
220-400-50-00 60.16
220-400-51-00 60.16
220-400-52-00 60.16
220-400-53-00 60.16
220-400-54-00 60.16
220-400-59-00 60.16
220-400-60-00 60.16
220-401-15-00 60.16
220-401-16-00 60.16
220-401-17-00 60.16
220-401-18-00 60.16
220-401-19-00 60.16
220-401-20-00 60.16
220-401-21-00 60.16
220-401-22-00 60.16
220-401-23-00 60.16
220-401-24-00 60.16
220-401-25-00 60.16
220-401-26-00 60.16
220-401-27-00 60.16
220-401-28-00 60.16
220-401-29-00 60.16
220-401-30-00 60.16
220-401-31-00 60.16
220-401-32-00 60.16
6/15/2026 Page 76 of 147 244
Assessment No
and Assessor's
Parcel No.
I.
Amount of
Assessment
II. Assessment
as Modified
CITY OF SAN MARCOS LANDSCAPING AND LIGHTING DISTRICT NO. 1
ASSESSMENT ROLL WITHOUT ZERO PARCELS
THIS ASSESSMENT ROLL IS APPLICABLE FOR THE ENSUING 12 MONTHS PERIOD, BEING THE FISCAL YEAR COMMENCING JULY 1, 2026 THROUGH JUNE 30, 2027
THE ASSESSMENTS ARE THOSE CONFIRMEND IN COLUMN I, UNLESS A DIFFERENT
FIGURE APPEARS IN COLUMN II, AS MODIFIED
220-401-38-00 60.16
220-401-40-00 60.16
220-401-41-00 60.16
220-401-42-00 60.16
220-401-45-00 60.16
220-401-46-00 60.16
220-401-47-00 60.16
220-401-48-00 60.16
220-401-49-00 60.16
220-401-50-00 60.16
220-401-51-00 60.16
220-401-52-00 60.16
220-401-57-00 60.16
220-401-58-00 60.16
220-402-01-00 60.16
220-402-02-00 60.16
220-402-03-00 60.16
220-402-04-00 60.16
220-402-05-00 60.16
220-402-06-00 60.16
220-402-07-00 60.16
220-402-08-00 60.16
220-402-09-00 60.16
220-402-10-00 60.16
220-402-11-00 60.16
220-402-12-00 60.16
220-402-13-00 60.16
220-402-14-00 60.16
220-402-15-00 60.16
220-402-16-00 60.16
220-402-17-00 60.16
220-402-18-00 60.16
220-402-19-00 60.16
220-402-20-00 60.16
220-402-21-00 60.16
220-402-22-00 60.16
220-402-23-00 60.16
220-402-24-00 60.16
6/15/2026 Page 77 of 147 245
Assessment No
and Assessor's
Parcel No.
I.
Amount of
Assessment
II. Assessment
as Modified
CITY OF SAN MARCOS LANDSCAPING AND LIGHTING DISTRICT NO. 1
ASSESSMENT ROLL WITHOUT ZERO PARCELS
THIS ASSESSMENT ROLL IS APPLICABLE FOR THE ENSUING 12 MONTHS PERIOD, BEING THE FISCAL YEAR COMMENCING JULY 1, 2026 THROUGH JUNE 30, 2027
THE ASSESSMENTS ARE THOSE CONFIRMEND IN COLUMN I, UNLESS A DIFFERENT
FIGURE APPEARS IN COLUMN II, AS MODIFIED
220-402-25-00 60.16
220-402-26-00 60.16
220-402-27-00 60.16
220-402-28-00 60.16
220-402-35-00 60.16
220-402-36-00 60.16
220-402-37-00 60.16
220-402-42-00 60.16
220-402-43-00 60.16
220-402-44-00 60.16
220-402-45-00 60.16
220-402-47-00 60.16
220-402-49-00 60.16
220-410-01-00 198.72
220-410-02-00 198.72
220-410-03-00 198.72
220-410-04-00 198.72
220-410-05-00 198.72
220-410-06-00 198.72
220-410-07-00 198.72
220-410-08-00 198.72
220-410-09-00 198.72
220-410-10-00 198.72
220-410-11-00 198.72
220-410-12-00 198.72
220-410-13-00 198.72
220-410-14-00 198.72
220-410-15-00 198.72
220-410-16-00 198.72
220-410-17-00 198.72
220-410-19-00 198.72
220-410-21-00 198.72
220-410-22-00 198.72
220-410-23-00 198.72
220-410-24-00 198.72
220-410-25-00 198.72
221-024-16-00 57.92
221-024-17-00 111.28
6/15/2026 Page 78 of 147 246
Assessment No
and Assessor's
Parcel No.
I.
Amount of
Assessment
II. Assessment
as Modified
CITY OF SAN MARCOS LANDSCAPING AND LIGHTING DISTRICT NO. 1
ASSESSMENT ROLL WITHOUT ZERO PARCELS
THIS ASSESSMENT ROLL IS APPLICABLE FOR THE ENSUING 12 MONTHS PERIOD, BEING THE FISCAL YEAR COMMENCING JULY 1, 2026 THROUGH JUNE 30, 2027
THE ASSESSMENTS ARE THOSE CONFIRMEND IN COLUMN I, UNLESS A DIFFERENT
FIGURE APPEARS IN COLUMN II, AS MODIFIED
221-024-18-00 53.36
221-024-21-00 1,498.04
221-031-21-00 156.24
221-031-29-00 161.22
221-031-30-00 1,493.88
221-031-31-00 1,063.16
221-042-20-00 617.78
221-051-46-00 761.06
221-051-47-00 594.84
221-051-52-00 1,308.86
221-051-60-00 3,752.60
221-061-56-00 598.94
221-061-59-00 203.36
221-061-60-00 1,083.20
221-062-32-00 16.22
221-062-33-00 16.22
221-062-37-00 16.22
221-611-01-00 23.56
221-611-02-00 23.56
221-611-04-00 23.56
221-611-05-00 23.56
221-611-06-00 23.56
221-611-07-00 23.56
221-611-08-00 23.56
221-611-12-01 13.74
221-611-12-02 13.74
221-611-12-03 13.74
221-611-12-04 13.74
221-611-12-05 13.74
221-611-12-06 13.74
221-611-12-07 13.74
221-611-12-08 13.74
221-611-12-09 13.74
221-611-12-10 13.74
221-611-12-11 13.74
221-611-12-12 13.74
221-611-12-13 13.74
221-611-12-14 13.74
6/15/2026 Page 79 of 147 247
Assessment No
and Assessor's
Parcel No.
I.
Amount of
Assessment
II. Assessment
as Modified
CITY OF SAN MARCOS LANDSCAPING AND LIGHTING DISTRICT NO. 1
ASSESSMENT ROLL WITHOUT ZERO PARCELS
THIS ASSESSMENT ROLL IS APPLICABLE FOR THE ENSUING 12 MONTHS PERIOD, BEING THE FISCAL YEAR COMMENCING JULY 1, 2026 THROUGH JUNE 30, 2027
THE ASSESSMENTS ARE THOSE CONFIRMEND IN COLUMN I, UNLESS A DIFFERENT
FIGURE APPEARS IN COLUMN II, AS MODIFIED
221-611-12-15 13.74
221-611-12-16 13.74
221-611-12-17 13.74
221-611-12-18 13.74
221-611-12-19 13.74
221-611-12-20 13.74
221-611-12-21 13.74
221-611-12-22 13.74
221-611-12-23 13.74
221-611-12-24 13.74
221-611-12-25 13.74
221-611-12-26 13.74
221-611-12-27 13.74
221-611-12-28 13.74
221-611-12-29 13.74
221-611-12-30 13.74
221-611-12-31 13.74
221-611-12-32 13.74
221-611-12-33 13.74
221-611-12-34 13.74
221-611-12-35 13.74
221-611-12-36 13.74
221-611-12-37 13.74
221-611-12-38 13.74
221-611-12-39 13.74
221-611-12-40 13.74
221-611-12-41 13.74
221-611-12-42 13.74
221-611-12-43 13.74
221-611-12-44 13.74
221-611-12-45 13.74
221-611-12-46 13.74
221-611-12-47 13.74
221-611-12-48 13.74
221-611-12-49 13.74
221-611-12-50 13.74
221-611-12-51 13.74
221-611-12-52 13.74
6/15/2026 Page 80 of 147 248
Assessment No
and Assessor's
Parcel No.
I.
Amount of
Assessment
II. Assessment
as Modified
CITY OF SAN MARCOS LANDSCAPING AND LIGHTING DISTRICT NO. 1
ASSESSMENT ROLL WITHOUT ZERO PARCELS
THIS ASSESSMENT ROLL IS APPLICABLE FOR THE ENSUING 12 MONTHS PERIOD, BEING THE FISCAL YEAR COMMENCING JULY 1, 2026 THROUGH JUNE 30, 2027
THE ASSESSMENTS ARE THOSE CONFIRMEND IN COLUMN I, UNLESS A DIFFERENT
FIGURE APPEARS IN COLUMN II, AS MODIFIED
221-611-12-53 13.74
221-611-12-54 13.74
221-611-12-55 13.74
221-611-12-56 13.74
221-611-12-57 13.74
221-611-12-58 13.74
221-611-12-59 13.74
221-611-12-60 13.74
221-611-12-61 13.74
221-611-12-62 13.74
221-611-12-63 13.74
221-611-12-64 13.74
221-611-12-65 13.74
221-611-12-66 13.74
221-611-12-67 13.74
221-611-12-68 13.74
221-611-12-69 13.74
221-611-12-70 13.74
221-611-12-71 13.74
221-611-12-72 13.74
221-611-12-73 13.74
221-611-12-74 13.74
221-611-12-75 13.74
221-611-12-76 13.74
221-611-12-77 13.74
221-611-12-78 13.74
221-611-12-79 13.74
221-611-12-80 13.74
221-611-12-81 13.74
221-611-12-82 13.74
221-611-12-83 13.74
221-611-12-84 13.74
221-611-12-85 13.74
221-611-12-86 13.74
221-611-12-87 13.74
221-611-12-88 13.74
221-611-13-00 23.56
221-612-01-00 23.56
6/15/2026 Page 81 of 147 249
Assessment No
and Assessor's
Parcel No.
I.
Amount of
Assessment
II. Assessment
as Modified
CITY OF SAN MARCOS LANDSCAPING AND LIGHTING DISTRICT NO. 1
ASSESSMENT ROLL WITHOUT ZERO PARCELS
THIS ASSESSMENT ROLL IS APPLICABLE FOR THE ENSUING 12 MONTHS PERIOD, BEING THE FISCAL YEAR COMMENCING JULY 1, 2026 THROUGH JUNE 30, 2027
THE ASSESSMENTS ARE THOSE CONFIRMEND IN COLUMN I, UNLESS A DIFFERENT
FIGURE APPEARS IN COLUMN II, AS MODIFIED
221-612-02-00 23.56
221-612-03-00 23.56
221-612-04-00 23.56
221-612-05-00 23.56
221-612-06-00 23.56
221-612-07-00 23.56
221-612-08-00 23.56
221-612-09-00 23.56
221-612-10-00 23.56
221-612-11-00 23.56
221-612-12-00 23.56
221-612-13-00 23.56
221-612-14-00 23.56
221-612-16-00 23.56
221-612-17-00 23.56
221-612-18-00 23.56
221-612-19-00 23.56
221-612-21-00 23.56
221-612-23-00 23.56
221-612-24-00 23.56
221-612-25-00 23.56
221-612-26-00 23.56
221-612-27-00 23.56
221-612-28-00 23.56
221-612-29-00 23.56
221-612-30-00 23.56
221-612-31-00 23.56
221-612-32-00 23.56
221-612-33-00 23.56
221-612-34-00 23.56
221-612-35-00 23.56
221-612-36-00 23.56
221-612-37-00 23.56
221-612-38-00 23.56
221-613-01-00 23.56
221-613-02-00 23.56
221-613-03-00 23.56
221-613-04-00 23.56
6/15/2026 Page 82 of 147 250
Assessment No
and Assessor's
Parcel No.
I.
Amount of
Assessment
II. Assessment
as Modified
CITY OF SAN MARCOS LANDSCAPING AND LIGHTING DISTRICT NO. 1
ASSESSMENT ROLL WITHOUT ZERO PARCELS
THIS ASSESSMENT ROLL IS APPLICABLE FOR THE ENSUING 12 MONTHS PERIOD, BEING THE FISCAL YEAR COMMENCING JULY 1, 2026 THROUGH JUNE 30, 2027
THE ASSESSMENTS ARE THOSE CONFIRMEND IN COLUMN I, UNLESS A DIFFERENT
FIGURE APPEARS IN COLUMN II, AS MODIFIED
221-613-05-00 23.56
221-613-06-00 23.56
221-613-07-00 23.56
221-613-08-00 23.56
221-613-09-00 23.56
221-613-10-00 23.56
221-613-11-00 23.56
221-613-12-00 23.56
221-613-13-00 23.56
221-613-14-00 23.56
221-613-18-00 23.56
221-613-19-00 23.56
221-613-20-00 23.56
221-613-21-00 23.56
221-613-23-00 23.56
221-613-24-00 23.56
221-613-25-00 23.56
221-613-26-00 23.56
221-613-27-00 23.56
221-613-28-00 23.56
221-613-30-00 23.56
221-620-01-00 36.60
221-620-02-00 36.60
221-620-03-00 36.60
221-620-04-00 36.60
221-620-05-00 36.60
221-620-06-00 36.60
221-620-07-00 36.60
221-620-09-00 36.60
221-620-10-00 36.60
221-620-11-00 36.60
221-620-12-00 36.60
221-620-13-00 36.60
221-620-14-00 36.60
221-620-15-00 36.60
221-620-16-00 36.60
221-620-17-00 36.60
221-620-18-00 36.60
6/15/2026 Page 83 of 147 251
Assessment No
and Assessor's
Parcel No.
I.
Amount of
Assessment
II. Assessment
as Modified
CITY OF SAN MARCOS LANDSCAPING AND LIGHTING DISTRICT NO. 1
ASSESSMENT ROLL WITHOUT ZERO PARCELS
THIS ASSESSMENT ROLL IS APPLICABLE FOR THE ENSUING 12 MONTHS PERIOD, BEING THE FISCAL YEAR COMMENCING JULY 1, 2026 THROUGH JUNE 30, 2027
THE ASSESSMENTS ARE THOSE CONFIRMEND IN COLUMN I, UNLESS A DIFFERENT
FIGURE APPEARS IN COLUMN II, AS MODIFIED
221-620-19-00 36.60
221-620-20-00 36.60
221-620-21-00 36.60
221-620-22-00 36.60
221-620-23-00 36.60
221-620-24-00 36.60
221-620-25-00 36.60
221-620-26-00 36.60
221-620-27-00 36.60
221-620-28-00 36.60
221-620-29-00 36.60
221-620-30-00 36.60
221-620-31-00 36.60
221-620-32-00 36.60
221-620-33-00 36.60
221-620-34-00 36.60
221-620-35-00 36.60
221-620-36-00 36.60
221-620-37-00 36.60
221-620-38-00 36.60
221-620-39-00 36.60
221-620-40-00 36.60
221-620-41-00 36.60
221-620-42-00 36.60
221-620-43-00 36.60
221-620-44-00 36.60
221-620-45-00 36.60
221-620-46-00 36.60
221-620-47-00 36.60
221-620-48-00 36.60
221-630-01-00 60.16
221-630-02-00 60.16
221-630-03-00 60.16
221-630-04-00 60.16
221-630-05-00 60.16
221-630-06-00 60.16
221-630-07-00 60.16
221-630-08-00 60.16
6/15/2026 Page 84 of 147 252
Assessment No
and Assessor's
Parcel No.
I.
Amount of
Assessment
II. Assessment
as Modified
CITY OF SAN MARCOS LANDSCAPING AND LIGHTING DISTRICT NO. 1
ASSESSMENT ROLL WITHOUT ZERO PARCELS
THIS ASSESSMENT ROLL IS APPLICABLE FOR THE ENSUING 12 MONTHS PERIOD, BEING THE FISCAL YEAR COMMENCING JULY 1, 2026 THROUGH JUNE 30, 2027
THE ASSESSMENTS ARE THOSE CONFIRMEND IN COLUMN I, UNLESS A DIFFERENT
FIGURE APPEARS IN COLUMN II, AS MODIFIED
221-630-10-00 60.16
221-630-12-00 60.16
221-630-13-00 60.16
221-630-14-00 60.16
221-630-27-00 60.16
221-630-28-00 60.16
221-630-29-00 60.16
221-630-30-00 60.16
221-630-31-00 60.16
221-630-32-00 60.16
221-630-33-00 60.16
221-630-36-00 60.16
221-630-37-00 60.16
221-642-22-00 222.10
221-642-23-00 222.10
221-642-24-00 222.10
221-642-25-00 222.10
221-642-42-00 222.10
221-642-43-00 222.10
221-642-44-00 222.10
221-642-45-00 222.10
221-642-46-00 222.10
221-642-47-00 222.10
221-642-48-00 222.10
221-642-49-00 222.10
221-642-50-00 222.10
221-642-51-00 222.10
221-642-52-00 222.10
221-642-53-00 222.10
221-642-55-00 222.10
221-642-56-00 222.10
221-642-57-00 222.10
221-642-59-00 222.10
221-642-60-00 222.10
221-642-61-00 222.10
221-642-62-00 222.10
221-642-63-00 222.10
221-642-64-00 222.10
6/15/2026 Page 85 of 147 253
Assessment No
and Assessor's
Parcel No.
I.
Amount of
Assessment
II. Assessment
as Modified
CITY OF SAN MARCOS LANDSCAPING AND LIGHTING DISTRICT NO. 1
ASSESSMENT ROLL WITHOUT ZERO PARCELS
THIS ASSESSMENT ROLL IS APPLICABLE FOR THE ENSUING 12 MONTHS PERIOD, BEING THE FISCAL YEAR COMMENCING JULY 1, 2026 THROUGH JUNE 30, 2027
THE ASSESSMENTS ARE THOSE CONFIRMEND IN COLUMN I, UNLESS A DIFFERENT
FIGURE APPEARS IN COLUMN II, AS MODIFIED
221-642-65-00 222.10
221-642-66-00 222.10
221-642-67-00 222.10
221-642-68-00 222.10
221-642-69-00 222.10
221-642-70-00 222.10
221-642-74-00 222.10
221-642-75-00 222.10
221-642-77-00 222.10
221-642-80-00 222.10
221-643-01-00 222.10
221-643-02-00 222.10
221-643-03-00 222.10
221-643-04-00 222.10
221-643-05-00 222.10
221-643-06-00 222.10
221-643-07-00 222.10
221-643-08-00 222.10
221-643-09-00 222.10
221-643-12-00 222.10
221-643-13-00 222.10
221-643-14-00 222.10
221-643-15-00 222.10
221-643-16-00 222.10
221-643-17-00 222.10
221-643-18-00 222.10
221-643-28-00 222.10
221-643-29-00 222.10
221-643-30-00 222.10
221-643-31-00 222.10
221-643-32-00 222.10
221-643-33-00 222.10
221-643-34-00 222.10
221-643-35-00 222.10
221-643-36-00 222.10
221-643-37-00 222.10
221-643-38-00 222.10
221-643-39-00 222.10
6/15/2026 Page 86 of 147 254
Assessment No
and Assessor's
Parcel No.
I.
Amount of
Assessment
II. Assessment
as Modified
CITY OF SAN MARCOS LANDSCAPING AND LIGHTING DISTRICT NO. 1
ASSESSMENT ROLL WITHOUT ZERO PARCELS
THIS ASSESSMENT ROLL IS APPLICABLE FOR THE ENSUING 12 MONTHS PERIOD, BEING THE FISCAL YEAR COMMENCING JULY 1, 2026 THROUGH JUNE 30, 2027
THE ASSESSMENTS ARE THOSE CONFIRMEND IN COLUMN I, UNLESS A DIFFERENT
FIGURE APPEARS IN COLUMN II, AS MODIFIED
221-643-40-00 222.10
221-643-41-00 222.10
221-643-42-00 222.10
221-643-47-00 222.10
221-643-48-00 222.10
221-643-49-00 222.10
221-643-50-00 222.10
221-643-51-00 222.10
221-643-52-00 222.10
221-643-53-00 222.10
221-643-54-00 222.10
221-643-55-00 222.10
221-643-58-00 222.10
221-651-01-00 29.62
221-651-02-00 29.62
221-651-03-00 29.62
221-651-04-00 29.62
221-651-05-00 29.62
221-651-06-00 29.62
221-651-07-00 29.62
221-651-08-00 29.62
221-651-09-00 29.62
221-651-10-00 29.62
221-651-11-00 29.62
221-651-12-00 29.62
221-651-13-00 29.62
221-651-14-00 29.62
221-651-15-00 29.62
221-651-16-00 29.62
221-651-17-00 29.62
221-651-18-00 29.62
221-651-19-00 29.62
221-651-20-00 29.62
221-651-21-00 29.62
221-651-22-00 29.62
221-651-23-00 29.62
221-651-24-00 29.62
221-651-25-00 29.62
6/15/2026 Page 87 of 147 255
Assessment No
and Assessor's
Parcel No.
I.
Amount of
Assessment
II. Assessment
as Modified
CITY OF SAN MARCOS LANDSCAPING AND LIGHTING DISTRICT NO. 1
ASSESSMENT ROLL WITHOUT ZERO PARCELS
THIS ASSESSMENT ROLL IS APPLICABLE FOR THE ENSUING 12 MONTHS PERIOD, BEING THE FISCAL YEAR COMMENCING JULY 1, 2026 THROUGH JUNE 30, 2027
THE ASSESSMENTS ARE THOSE CONFIRMEND IN COLUMN I, UNLESS A DIFFERENT
FIGURE APPEARS IN COLUMN II, AS MODIFIED
221-651-26-00 29.62
221-651-27-00 29.62
221-651-28-00 29.62
221-651-29-00 29.62
221-651-30-00 29.62
221-651-31-00 29.62
221-651-32-00 29.62
221-651-33-00 29.62
221-651-34-00 29.62
221-651-35-00 29.62
221-651-36-00 29.62
221-651-37-00 29.62
221-651-38-00 29.62
221-651-39-00 29.62
221-651-40-00 29.62
221-651-41-00 29.62
221-651-42-00 29.62
221-651-43-00 29.62
221-651-44-00 29.62
221-651-45-00 29.62
221-651-46-00 29.62
221-651-47-00 29.62
221-651-48-00 29.62
221-651-49-00 29.62
221-651-50-00 29.62
221-651-51-00 29.62
221-651-52-00 29.62
221-651-53-00 29.62
221-651-54-00 29.62
221-651-55-00 29.62
221-651-56-00 29.62
221-651-57-00 29.62
221-652-01-00 29.62
221-652-02-00 29.62
221-652-03-00 29.62
221-652-04-00 29.62
221-652-05-00 29.62
221-652-06-00 29.62
6/15/2026 Page 88 of 147 256
Assessment No
and Assessor's
Parcel No.
I.
Amount of
Assessment
II. Assessment
as Modified
CITY OF SAN MARCOS LANDSCAPING AND LIGHTING DISTRICT NO. 1
ASSESSMENT ROLL WITHOUT ZERO PARCELS
THIS ASSESSMENT ROLL IS APPLICABLE FOR THE ENSUING 12 MONTHS PERIOD, BEING THE FISCAL YEAR COMMENCING JULY 1, 2026 THROUGH JUNE 30, 2027
THE ASSESSMENTS ARE THOSE CONFIRMEND IN COLUMN I, UNLESS A DIFFERENT
FIGURE APPEARS IN COLUMN II, AS MODIFIED
221-652-07-00 29.62
221-652-08-00 29.62
221-652-09-00 29.62
221-652-10-00 29.62
221-652-11-00 29.62
221-652-12-00 29.62
221-652-13-00 29.62
221-652-14-00 29.62
221-652-15-00 29.62
221-652-16-00 29.62
221-652-17-00 29.62
221-652-18-00 29.62
221-652-19-00 29.62
221-652-20-00 29.62
221-652-21-00 29.62
221-652-22-00 29.62
221-652-23-00 29.62
221-652-24-00 29.62
221-652-25-00 29.62
221-652-26-00 29.62
221-652-27-00 29.62
221-652-28-00 29.62
221-652-29-00 29.62
221-652-30-00 29.62
221-652-31-00 29.62
221-652-32-00 29.62
221-652-33-00 29.62
221-652-34-00 29.62
221-652-35-00 29.62
221-652-36-00 29.62
221-652-37-00 29.62
221-652-38-00 29.62
221-652-39-00 29.62
221-652-40-00 29.62
221-652-41-00 29.62
221-652-42-00 29.62
221-652-43-00 29.62
221-652-44-00 29.62
6/15/2026 Page 89 of 147 257
Assessment No
and Assessor's
Parcel No.
I.
Amount of
Assessment
II. Assessment
as Modified
CITY OF SAN MARCOS LANDSCAPING AND LIGHTING DISTRICT NO. 1
ASSESSMENT ROLL WITHOUT ZERO PARCELS
THIS ASSESSMENT ROLL IS APPLICABLE FOR THE ENSUING 12 MONTHS PERIOD, BEING THE FISCAL YEAR COMMENCING JULY 1, 2026 THROUGH JUNE 30, 2027
THE ASSESSMENTS ARE THOSE CONFIRMEND IN COLUMN I, UNLESS A DIFFERENT
FIGURE APPEARS IN COLUMN II, AS MODIFIED
221-652-45-00 29.62
221-652-46-00 29.62
221-652-47-00 29.62
221-652-48-00 29.62
221-652-49-00 29.62
221-652-50-00 29.62
221-652-51-00 29.62
221-652-52-00 29.62
221-652-53-00 29.62
221-652-54-00 29.62
221-652-55-00 29.62
221-652-56-00 29.62
221-652-57-00 29.62
221-652-58-00 29.62
221-652-59-00 29.62
221-652-60-00 29.62
221-652-61-00 29.62
221-652-62-00 29.62
221-652-63-00 29.62
221-652-64-00 29.62
221-652-65-00 29.62
221-652-66-00 29.62
221-653-01-00 29.62
221-653-02-00 29.62
221-653-03-00 29.62
221-653-04-00 29.62
221-653-05-00 29.62
221-653-06-00 29.62
221-653-07-00 29.62
221-653-08-00 29.62
221-653-09-00 29.62
221-653-10-00 29.62
221-653-11-00 29.62
221-653-12-00 29.62
221-653-13-00 29.62
221-653-14-00 29.62
221-653-15-00 29.62
221-653-16-00 29.62
6/15/2026 Page 90 of 147 258
Assessment No
and Assessor's
Parcel No.
I.
Amount of
Assessment
II. Assessment
as Modified
CITY OF SAN MARCOS LANDSCAPING AND LIGHTING DISTRICT NO. 1
ASSESSMENT ROLL WITHOUT ZERO PARCELS
THIS ASSESSMENT ROLL IS APPLICABLE FOR THE ENSUING 12 MONTHS PERIOD, BEING THE FISCAL YEAR COMMENCING JULY 1, 2026 THROUGH JUNE 30, 2027
THE ASSESSMENTS ARE THOSE CONFIRMEND IN COLUMN I, UNLESS A DIFFERENT
FIGURE APPEARS IN COLUMN II, AS MODIFIED
221-653-17-00 29.62
221-653-18-00 29.62
221-653-19-00 29.62
221-653-20-00 29.62
221-653-21-00 29.62
221-653-22-00 29.62
221-653-23-00 29.62
221-653-24-00 29.62
221-653-25-00 29.62
221-653-26-00 29.62
221-653-27-00 29.62
221-653-28-00 29.62
221-653-29-00 29.62
221-653-30-00 29.62
221-653-31-00 29.62
221-653-32-00 29.62
221-653-33-00 29.62
221-653-34-00 29.62
221-653-35-00 29.62
221-653-36-00 29.62
221-653-37-00 29.62
221-653-38-00 29.62
221-653-39-00 29.62
221-653-40-00 29.62
221-653-41-00 29.62
221-653-42-00 29.62
221-653-43-00 29.62
221-653-44-00 29.62
221-653-45-00 29.62
221-653-46-00 29.62
221-680-01-00 564.52
221-680-02-00 564.52
221-680-03-00 564.52
221-680-04-00 564.52
221-680-05-00 564.52
221-680-06-00 564.52
221-680-07-00 564.52
221-680-08-00 564.52
6/15/2026 Page 91 of 147 259
Assessment No
and Assessor's
Parcel No.
I.
Amount of
Assessment
II. Assessment
as Modified
CITY OF SAN MARCOS LANDSCAPING AND LIGHTING DISTRICT NO. 1
ASSESSMENT ROLL WITHOUT ZERO PARCELS
THIS ASSESSMENT ROLL IS APPLICABLE FOR THE ENSUING 12 MONTHS PERIOD, BEING THE FISCAL YEAR COMMENCING JULY 1, 2026 THROUGH JUNE 30, 2027
THE ASSESSMENTS ARE THOSE CONFIRMEND IN COLUMN I, UNLESS A DIFFERENT
FIGURE APPEARS IN COLUMN II, AS MODIFIED
221-680-09-00 564.52
221-680-10-00 564.52
221-680-11-00 564.52
221-680-12-00 564.52
221-680-13-00 564.52
221-680-14-00 564.52
221-680-15-00 564.52
221-680-16-00 564.52
221-680-17-00 564.52
221-680-18-00 564.52
221-680-19-00 564.52
221-680-20-00 564.52
221-680-21-00 564.52
221-680-22-00 564.52
221-680-23-00 564.52
221-680-24-00 564.52
221-680-25-00 564.52
221-680-26-00 564.52
221-680-27-00 564.52
221-680-28-00 564.52
221-680-29-00 564.52
221-680-30-00 564.52
221-680-31-00 564.52
221-680-32-00 564.52
221-680-33-00 564.52
221-680-34-00 564.52
221-680-35-00 564.52
221-680-36-00 564.52
221-680-37-00 564.52
221-680-38-00 564.52
221-680-39-00 564.52
221-680-40-00 564.52
221-680-41-00 564.52
221-680-42-00 564.52
221-680-43-00 564.52
221-680-44-00 564.52
221-680-45-00 564.52
221-680-46-00 564.52
6/15/2026 Page 92 of 147 260
Assessment No
and Assessor's
Parcel No.
I.
Amount of
Assessment
II. Assessment
as Modified
CITY OF SAN MARCOS LANDSCAPING AND LIGHTING DISTRICT NO. 1
ASSESSMENT ROLL WITHOUT ZERO PARCELS
THIS ASSESSMENT ROLL IS APPLICABLE FOR THE ENSUING 12 MONTHS PERIOD, BEING THE FISCAL YEAR COMMENCING JULY 1, 2026 THROUGH JUNE 30, 2027
THE ASSESSMENTS ARE THOSE CONFIRMEND IN COLUMN I, UNLESS A DIFFERENT
FIGURE APPEARS IN COLUMN II, AS MODIFIED
221-680-47-00 564.52
221-680-48-00 564.52
221-680-49-00 564.52
221-680-50-00 564.52
221-680-51-00 564.52
221-680-52-00 564.52
221-680-53-00 564.52
221-680-54-00 564.52
221-680-55-00 564.52
221-681-01-00 564.52
221-681-02-00 564.52
221-681-03-00 564.52
221-681-04-00 564.52
221-681-05-00 564.52
221-681-06-00 564.52
221-681-07-00 564.52
221-681-08-00 564.52
221-681-09-00 564.52
221-681-10-00 564.52
221-681-11-00 564.52
221-681-12-00 564.52
221-681-13-00 564.52
221-681-14-00 564.52
221-681-15-00 564.52
221-681-16-00 564.52
221-681-17-00 564.52
221-681-18-00 564.52
221-681-19-00 564.52
221-681-20-00 564.52
221-681-21-00 564.52
221-681-22-00 564.52
221-681-23-00 564.52
221-681-24-00 564.52
221-681-25-00 564.52
221-681-26-00 564.52
221-681-27-00 564.52
221-681-28-00 564.52
221-681-29-00 564.52
6/15/2026 Page 93 of 147 261
Assessment No
and Assessor's
Parcel No.
I.
Amount of
Assessment
II. Assessment
as Modified
CITY OF SAN MARCOS LANDSCAPING AND LIGHTING DISTRICT NO. 1
ASSESSMENT ROLL WITHOUT ZERO PARCELS
THIS ASSESSMENT ROLL IS APPLICABLE FOR THE ENSUING 12 MONTHS PERIOD, BEING THE FISCAL YEAR COMMENCING JULY 1, 2026 THROUGH JUNE 30, 2027
THE ASSESSMENTS ARE THOSE CONFIRMEND IN COLUMN I, UNLESS A DIFFERENT
FIGURE APPEARS IN COLUMN II, AS MODIFIED
221-681-30-00 564.52
221-681-31-00 564.52
221-681-32-00 564.52
221-681-33-00 564.52
221-681-34-00 564.52
221-681-35-00 564.52
221-681-36-00 564.52
221-681-37-00 564.52
221-681-38-00 564.52
221-681-39-00 564.52
221-681-40-00 564.52
221-681-41-00 564.52
221-681-42-00 564.52
221-681-43-00 564.52
221-681-44-00 564.52
221-681-45-00 564.52
221-681-46-00 564.52
221-681-47-00 564.52
221-681-48-00 564.52
221-682-01-00 564.52
221-682-02-00 564.52
221-682-03-00 564.52
221-682-04-00 564.52
221-682-05-00 564.52
221-682-06-00 564.52
221-682-07-00 564.52
221-682-08-00 564.52
221-682-09-00 564.52
221-682-10-00 564.52
221-682-11-00 564.52
221-682-12-00 564.52
221-682-13-00 564.52
221-682-14-00 564.52
221-682-15-00 564.52
221-682-16-00 564.52
221-682-17-00 564.52
221-682-18-00 564.52
221-682-19-00 564.52
6/15/2026 Page 94 of 147 262
Assessment No
and Assessor's
Parcel No.
I.
Amount of
Assessment
II. Assessment
as Modified
CITY OF SAN MARCOS LANDSCAPING AND LIGHTING DISTRICT NO. 1
ASSESSMENT ROLL WITHOUT ZERO PARCELS
THIS ASSESSMENT ROLL IS APPLICABLE FOR THE ENSUING 12 MONTHS PERIOD, BEING THE FISCAL YEAR COMMENCING JULY 1, 2026 THROUGH JUNE 30, 2027
THE ASSESSMENTS ARE THOSE CONFIRMEND IN COLUMN I, UNLESS A DIFFERENT
FIGURE APPEARS IN COLUMN II, AS MODIFIED
221-682-20-00 564.52
221-682-21-00 564.52
221-682-22-00 564.52
221-682-23-00 564.52
221-682-24-00 564.52
221-682-25-00 564.52
221-682-26-00 564.52
221-682-27-00 564.52
221-682-28-00 564.52
221-682-29-00 564.52
221-682-30-00 564.52
221-682-31-00 564.52
221-682-32-00 564.52
221-682-33-00 564.52
221-682-34-00 564.52
221-682-35-00 564.52
221-682-36-00 564.52
221-682-37-00 564.52
221-682-38-00 564.52
221-682-39-00 564.52
221-682-40-00 564.52
221-682-41-00 564.52
221-682-42-00 564.52
221-682-43-00 564.52
221-682-44-00 564.52
221-682-45-00 564.52
221-682-46-00 564.52
221-682-47-00 564.52
221-682-48-00 564.52
221-682-49-00 564.52
221-682-50-00 564.52
221-682-51-00 564.52
221-682-52-00 564.52
221-682-53-00 564.52
221-682-54-00 564.52
221-682-55-00 564.52
221-682-56-00 564.52
221-682-57-00 564.52
6/15/2026 Page 95 of 147 263
Assessment No
and Assessor's
Parcel No.
I.
Amount of
Assessment
II. Assessment
as Modified
CITY OF SAN MARCOS LANDSCAPING AND LIGHTING DISTRICT NO. 1
ASSESSMENT ROLL WITHOUT ZERO PARCELS
THIS ASSESSMENT ROLL IS APPLICABLE FOR THE ENSUING 12 MONTHS PERIOD, BEING THE FISCAL YEAR COMMENCING JULY 1, 2026 THROUGH JUNE 30, 2027
THE ASSESSMENTS ARE THOSE CONFIRMEND IN COLUMN I, UNLESS A DIFFERENT
FIGURE APPEARS IN COLUMN II, AS MODIFIED
221-682-58-00 564.52
221-682-59-00 564.52
221-682-60-00 564.52
221-682-61-00 564.52
221-682-62-00 564.52
221-682-63-00 564.52
221-682-64-00 564.52
221-700-01-00 222.10
221-700-02-00 222.10
221-700-03-00 222.10
221-700-04-00 222.10
221-700-05-00 222.10
221-700-06-00 222.10
221-700-07-00 222.10
221-700-08-00 222.10
221-700-09-00 222.10
221-700-10-00 222.10
221-700-11-00 222.10
221-700-12-00 222.10
221-700-13-00 222.10
221-700-14-00 222.10
221-700-15-00 222.10
221-700-16-00 222.10
221-700-17-00 222.10
221-700-18-00 222.10
221-700-19-00 222.10
221-700-20-00 222.10
221-700-21-00 222.10
221-700-22-00 222.10
221-700-23-00 222.10
221-700-24-00 222.10
221-700-25-00 222.10
221-701-01-00 205.88
221-701-02-00 205.88
221-701-03-00 205.88
221-701-04-00 205.88
221-701-05-00 205.88
221-701-06-00 205.88
6/15/2026 Page 96 of 147 264
Assessment No
and Assessor's
Parcel No.
I.
Amount of
Assessment
II. Assessment
as Modified
CITY OF SAN MARCOS LANDSCAPING AND LIGHTING DISTRICT NO. 1
ASSESSMENT ROLL WITHOUT ZERO PARCELS
THIS ASSESSMENT ROLL IS APPLICABLE FOR THE ENSUING 12 MONTHS PERIOD, BEING THE FISCAL YEAR COMMENCING JULY 1, 2026 THROUGH JUNE 30, 2027
THE ASSESSMENTS ARE THOSE CONFIRMEND IN COLUMN I, UNLESS A DIFFERENT
FIGURE APPEARS IN COLUMN II, AS MODIFIED
221-701-07-00 205.88
221-701-08-00 205.88
221-701-09-00 205.88
221-701-10-00 205.88
221-701-11-00 205.88
221-701-12-00 205.88
221-701-13-00 205.88
221-701-14-00 205.88
221-701-15-00 205.88
221-701-16-00 205.88
221-701-19-00 205.88
221-701-23-00 205.88
221-701-24-00 205.88
221-701-27-00 205.88
221-701-28-00 205.88
221-701-29-00 205.88
221-701-30-00 205.88
221-701-31-00 205.88
221-701-32-00 205.88
221-701-33-00 205.88
221-701-34-00 205.88
221-701-35-00 205.88
221-701-36-00 205.88
221-701-37-00 205.88
221-701-38-00 205.88
221-701-39-00 205.88
221-701-41-00 205.88
221-701-42-00 205.88
221-701-43-00 205.88
221-701-44-00 205.88
221-701-45-00 205.88
221-701-46-00 205.88
221-701-47-00 205.88
221-702-01-00 205.88
221-702-02-00 205.88
221-702-03-00 205.88
221-702-04-00 205.88
221-702-05-00 205.88
6/15/2026 Page 97 of 147 265
Assessment No
and Assessor's
Parcel No.
I.
Amount of
Assessment
II. Assessment
as Modified
CITY OF SAN MARCOS LANDSCAPING AND LIGHTING DISTRICT NO. 1
ASSESSMENT ROLL WITHOUT ZERO PARCELS
THIS ASSESSMENT ROLL IS APPLICABLE FOR THE ENSUING 12 MONTHS PERIOD, BEING THE FISCAL YEAR COMMENCING JULY 1, 2026 THROUGH JUNE 30, 2027
THE ASSESSMENTS ARE THOSE CONFIRMEND IN COLUMN I, UNLESS A DIFFERENT
FIGURE APPEARS IN COLUMN II, AS MODIFIED
221-702-06-00 205.88
221-702-07-00 205.88
221-702-08-00 205.88
221-702-09-00 205.88
221-702-10-00 205.88
221-702-11-00 205.88
221-702-12-00 205.88
221-702-13-00 205.88
221-702-14-00 205.88
221-702-15-00 205.88
221-702-16-00 205.88
221-702-17-00 205.88
221-702-18-00 205.88
221-702-19-00 205.88
221-702-20-00 205.88
221-702-21-00 205.88
221-702-22-00 205.88
221-702-23-00 205.88
221-702-24-00 205.88
221-702-25-00 205.88
221-702-26-00 205.88
221-702-27-00 205.88
221-702-28-00 205.88
221-702-29-00 205.88
221-702-30-00 205.88
221-702-31-00 205.88
221-702-32-00 205.88
221-702-33-00 205.88
221-702-34-00 205.88
221-702-35-00 205.88
221-710-01-00 247.84
221-710-02-00 247.84
221-710-03-00 247.84
221-710-04-00 247.84
221-710-05-00 247.84
221-710-06-00 247.84
221-710-07-00 247.84
221-710-08-00 247.84
6/15/2026 Page 98 of 147 266
Assessment No
and Assessor's
Parcel No.
I.
Amount of
Assessment
II. Assessment
as Modified
CITY OF SAN MARCOS LANDSCAPING AND LIGHTING DISTRICT NO. 1
ASSESSMENT ROLL WITHOUT ZERO PARCELS
THIS ASSESSMENT ROLL IS APPLICABLE FOR THE ENSUING 12 MONTHS PERIOD, BEING THE FISCAL YEAR COMMENCING JULY 1, 2026 THROUGH JUNE 30, 2027
THE ASSESSMENTS ARE THOSE CONFIRMEND IN COLUMN I, UNLESS A DIFFERENT
FIGURE APPEARS IN COLUMN II, AS MODIFIED
221-710-09-00 247.84
221-710-10-00 247.84
221-710-11-00 247.84
221-710-12-00 247.84
221-710-13-00 247.84
221-710-14-00 247.84
221-710-15-00 247.84
221-710-16-00 247.84
221-710-17-00 247.84
221-710-18-00 247.84
221-710-19-00 247.84
221-710-20-00 247.84
221-710-21-00 247.84
221-710-22-00 247.84
221-710-24-00 247.84
221-710-25-00 247.84
221-710-26-00 247.84
221-710-27-00 247.84
221-710-28-00 247.84
221-710-29-00 247.84
221-710-30-00 247.84
221-710-31-00 247.84
221-710-32-00 247.84
221-710-33-00 247.84
221-710-35-00 247.84
221-710-36-00 247.84
221-710-37-00 247.84
221-710-38-00 247.84
221-710-39-00 247.84
221-710-40-00 247.84
221-710-41-00 247.84
221-710-42-00 247.84
221-710-43-00 247.84
221-710-44-00 247.84
221-710-45-00 247.84
221-710-46-00 247.84
221-710-47-00 247.84
221-710-48-00 247.84
6/15/2026 Page 99 of 147 267
Assessment No
and Assessor's
Parcel No.
I.
Amount of
Assessment
II. Assessment
as Modified
CITY OF SAN MARCOS LANDSCAPING AND LIGHTING DISTRICT NO. 1
ASSESSMENT ROLL WITHOUT ZERO PARCELS
THIS ASSESSMENT ROLL IS APPLICABLE FOR THE ENSUING 12 MONTHS PERIOD, BEING THE FISCAL YEAR COMMENCING JULY 1, 2026 THROUGH JUNE 30, 2027
THE ASSESSMENTS ARE THOSE CONFIRMEND IN COLUMN I, UNLESS A DIFFERENT
FIGURE APPEARS IN COLUMN II, AS MODIFIED
221-710-49-00 247.84
221-710-50-00 247.84
221-710-51-00 247.84
221-710-52-00 247.84
221-710-55-00 247.84
221-710-60-00 247.84
221-710-61-00 247.84
221-710-62-00 247.84
221-710-66-00 247.84
221-711-05-00 247.84
221-711-06-00 247.84
221-711-07-00 247.84
221-711-08-00 247.84
221-711-09-00 247.84
221-711-10-00 247.84
221-711-11-00 247.84
221-711-12-00 247.84
221-711-13-00 247.84
221-711-14-00 247.84
221-711-15-00 247.84
221-711-19-00 247.84
221-711-20-00 247.84
221-711-21-00 247.84
221-711-22-00 247.84
221-711-23-00 247.84
221-711-24-00 247.84
221-711-25-00 247.84
221-711-26-00 247.84
221-711-27-00 247.84
221-711-28-00 247.84
221-711-29-00 247.84
221-711-30-00 247.84
221-711-31-00 247.84
221-711-32-00 247.84
221-711-33-00 247.84
221-711-34-00 247.84
221-711-35-00 247.84
221-711-36-00 247.84
6/15/2026 Page 100 of 147 268
Assessment No
and Assessor's
Parcel No.
I.
Amount of
Assessment
II. Assessment
as Modified
CITY OF SAN MARCOS LANDSCAPING AND LIGHTING DISTRICT NO. 1
ASSESSMENT ROLL WITHOUT ZERO PARCELS
THIS ASSESSMENT ROLL IS APPLICABLE FOR THE ENSUING 12 MONTHS PERIOD, BEING THE FISCAL YEAR COMMENCING JULY 1, 2026 THROUGH JUNE 30, 2027
THE ASSESSMENTS ARE THOSE CONFIRMEND IN COLUMN I, UNLESS A DIFFERENT
FIGURE APPEARS IN COLUMN II, AS MODIFIED
221-711-37-00 247.84
221-711-38-00 247.84
221-711-39-00 247.84
221-711-40-00 247.84
221-711-41-00 247.84
221-711-42-00 247.84
221-711-44-00 247.84
221-711-45-00 247.84
221-711-46-00 247.84
221-711-47-00 247.84
221-711-48-00 247.84
221-711-49-00 247.84
221-711-50-00 247.84
221-711-51-00 247.84
221-711-52-00 247.84
221-711-53-00 247.84
221-711-54-00 247.84
221-711-55-00 247.84
221-711-56-00 247.84
221-711-57-00 247.84
221-711-58-00 247.84
221-711-59-00 247.84
221-711-60-00 247.84
221-711-61-00 247.84
221-711-62-00 247.84
221-711-63-00 247.84
221-711-65-00 247.84
221-711-66-00 247.84
221-711-67-00 247.84
221-711-69-00 247.84
221-711-70-00 247.84
221-711-71-00 247.84
221-711-72-00 247.84
221-712-01-00 247.84
221-712-02-00 247.84
221-712-03-00 247.84
221-712-04-00 247.84
221-712-05-00 247.84
6/15/2026 Page 101 of 147 269
Assessment No
and Assessor's
Parcel No.
I.
Amount of
Assessment
II. Assessment
as Modified
CITY OF SAN MARCOS LANDSCAPING AND LIGHTING DISTRICT NO. 1
ASSESSMENT ROLL WITHOUT ZERO PARCELS
THIS ASSESSMENT ROLL IS APPLICABLE FOR THE ENSUING 12 MONTHS PERIOD, BEING THE FISCAL YEAR COMMENCING JULY 1, 2026 THROUGH JUNE 30, 2027
THE ASSESSMENTS ARE THOSE CONFIRMEND IN COLUMN I, UNLESS A DIFFERENT
FIGURE APPEARS IN COLUMN II, AS MODIFIED
221-712-06-00 247.84
221-712-07-00 247.84
221-712-08-00 247.84
221-712-09-00 247.84
221-712-10-00 247.84
221-712-11-00 247.84
221-712-12-00 247.84
221-712-13-00 247.84
221-712-14-00 247.84
221-712-15-00 247.84
221-712-16-00 247.84
221-712-17-00 247.84
221-712-18-00 247.84
221-712-19-00 247.84
221-712-20-00 247.84
221-712-21-00 247.84
221-712-22-00 247.84
221-712-23-00 247.84
221-712-24-00 247.84
221-712-25-00 247.84
221-712-26-00 247.84
221-712-27-00 247.84
221-712-28-00 247.84
221-712-29-00 247.84
221-712-30-00 247.84
221-712-31-00 247.84
221-712-32-00 247.84
221-712-33-00 247.84
221-712-34-00 247.84
221-712-35-00 247.84
221-712-36-00 247.84
221-712-37-00 247.84
221-712-38-00 247.84
221-712-39-00 247.84
221-712-40-00 247.84
221-712-41-00 247.84
221-712-42-00 247.84
221-712-43-00 247.84
6/15/2026 Page 102 of 147 270
Assessment No
and Assessor's
Parcel No.
I.
Amount of
Assessment
II. Assessment
as Modified
CITY OF SAN MARCOS LANDSCAPING AND LIGHTING DISTRICT NO. 1
ASSESSMENT ROLL WITHOUT ZERO PARCELS
THIS ASSESSMENT ROLL IS APPLICABLE FOR THE ENSUING 12 MONTHS PERIOD, BEING THE FISCAL YEAR COMMENCING JULY 1, 2026 THROUGH JUNE 30, 2027
THE ASSESSMENTS ARE THOSE CONFIRMEND IN COLUMN I, UNLESS A DIFFERENT
FIGURE APPEARS IN COLUMN II, AS MODIFIED
221-712-44-00 247.84
221-712-45-00 247.84
221-712-46-00 247.84
221-712-47-00 247.84
221-712-48-00 247.84
221-712-49-00 247.84
221-712-51-00 247.84
221-712-52-00 247.84
221-720-01-00 226.28
221-720-02-00 226.28
221-720-03-00 226.28
221-720-04-00 226.28
221-720-05-00 226.28
221-720-06-00 226.28
221-720-07-00 226.28
221-720-08-00 226.28
221-720-09-00 226.28
221-720-10-00 226.28
221-720-11-00 226.28
221-720-12-00 226.28
221-720-13-00 226.28
221-720-14-00 226.28
221-720-15-00 226.28
221-720-16-00 226.28
221-720-17-00 226.28
221-720-18-00 226.28
221-720-19-00 226.28
221-720-20-00 226.28
221-720-21-00 226.28
221-720-22-00 226.28
221-720-23-00 226.28
221-720-24-00 226.28
221-720-25-00 226.28
221-720-26-00 226.28
221-720-27-00 226.28
221-720-28-00 226.28
221-720-29-00 226.28
221-720-30-00 226.28
6/15/2026 Page 103 of 147 271
Assessment No
and Assessor's
Parcel No.
I.
Amount of
Assessment
II. Assessment
as Modified
CITY OF SAN MARCOS LANDSCAPING AND LIGHTING DISTRICT NO. 1
ASSESSMENT ROLL WITHOUT ZERO PARCELS
THIS ASSESSMENT ROLL IS APPLICABLE FOR THE ENSUING 12 MONTHS PERIOD, BEING THE FISCAL YEAR COMMENCING JULY 1, 2026 THROUGH JUNE 30, 2027
THE ASSESSMENTS ARE THOSE CONFIRMEND IN COLUMN I, UNLESS A DIFFERENT
FIGURE APPEARS IN COLUMN II, AS MODIFIED
221-720-32-00 226.28
221-720-33-00 226.28
221-720-34-00 226.28
221-720-35-00 226.28
221-720-36-00 226.28
221-720-37-00 226.28
221-720-38-00 226.28
221-720-39-00 226.28
221-720-40-00 226.28
221-720-41-00 226.28
221-720-42-00 226.28
221-720-43-00 226.28
221-720-44-00 226.28
221-720-45-00 226.28
221-721-01-00 226.28
221-721-02-00 226.28
221-721-03-00 226.28
221-721-04-00 226.28
221-721-05-00 226.28
221-721-06-00 226.28
221-721-07-00 226.28
221-721-08-00 226.28
221-721-09-00 226.28
221-721-10-00 226.28
221-721-11-00 226.28
221-721-12-00 226.28
221-721-13-00 226.28
221-721-14-00 226.28
221-721-15-00 226.28
221-721-16-00 226.28
221-721-17-00 226.28
221-721-18-00 226.28
221-721-19-00 226.28
221-721-20-00 226.28
221-721-21-00 226.28
221-721-22-00 226.28
221-721-23-00 226.28
221-721-24-00 226.28
6/15/2026 Page 104 of 147 272
Assessment No
and Assessor's
Parcel No.
I.
Amount of
Assessment
II. Assessment
as Modified
CITY OF SAN MARCOS LANDSCAPING AND LIGHTING DISTRICT NO. 1
ASSESSMENT ROLL WITHOUT ZERO PARCELS
THIS ASSESSMENT ROLL IS APPLICABLE FOR THE ENSUING 12 MONTHS PERIOD, BEING THE FISCAL YEAR COMMENCING JULY 1, 2026 THROUGH JUNE 30, 2027
THE ASSESSMENTS ARE THOSE CONFIRMEND IN COLUMN I, UNLESS A DIFFERENT
FIGURE APPEARS IN COLUMN II, AS MODIFIED
221-721-25-00 226.28
221-721-26-00 226.28
221-721-27-00 226.28
221-721-28-00 226.28
221-721-29-00 226.28
221-721-30-00 226.28
221-721-31-00 226.28
221-721-32-00 226.28
221-721-33-00 226.28
221-721-34-00 226.28
221-721-35-00 226.28
221-721-36-00 226.28
221-721-37-00 226.28
221-721-38-00 226.28
221-721-39-00 226.28
221-721-40-00 226.28
221-721-41-00 226.28
221-721-42-00 226.28
221-721-43-00 226.28
221-721-44-00 226.28
221-721-45-00 226.28
221-721-46-00 226.28
221-721-47-00 226.28
221-721-50-00 226.28
221-721-51-00 226.28
221-721-52-00 226.28
221-721-53-00 226.28
221-721-54-00 226.28
221-721-55-00 226.28
221-721-56-00 226.28
221-740-28-01 8.68
221-740-28-02 8.68
221-740-28-03 8.68
221-740-28-04 8.68
221-740-28-05 8.68
221-740-28-06 8.68
221-740-28-07 8.68
221-740-28-08 8.68
6/15/2026 Page 105 of 147 273
Assessment No
and Assessor's
Parcel No.
I.
Amount of
Assessment
II. Assessment
as Modified
CITY OF SAN MARCOS LANDSCAPING AND LIGHTING DISTRICT NO. 1
ASSESSMENT ROLL WITHOUT ZERO PARCELS
THIS ASSESSMENT ROLL IS APPLICABLE FOR THE ENSUING 12 MONTHS PERIOD, BEING THE FISCAL YEAR COMMENCING JULY 1, 2026 THROUGH JUNE 30, 2027
THE ASSESSMENTS ARE THOSE CONFIRMEND IN COLUMN I, UNLESS A DIFFERENT
FIGURE APPEARS IN COLUMN II, AS MODIFIED
221-740-28-09 8.68
221-740-28-10 8.68
221-740-28-11 8.68
221-740-28-12 8.68
221-740-28-13 8.68
221-740-28-14 8.68
221-740-28-15 8.68
221-740-28-16 8.68
221-740-28-17 8.68
221-740-28-18 8.68
221-740-28-19 8.68
221-740-28-20 8.68
221-740-28-21 8.68
221-740-28-22 8.68
221-740-28-23 8.68
221-740-28-24 8.68
221-740-29-01 8.68
221-740-29-02 8.68
221-740-29-03 8.68
221-740-29-04 8.68
221-740-29-05 8.68
221-740-29-06 8.68
221-740-29-07 8.68
221-740-29-08 8.68
221-740-29-09 8.68
221-740-29-10 8.68
221-740-29-11 8.68
221-740-29-12 8.68
221-740-29-13 8.68
221-740-29-14 8.68
221-740-29-15 8.68
221-740-29-16 8.68
221-740-29-17 8.68
221-740-29-18 8.68
221-740-30-01 8.68
221-740-30-02 8.68
221-740-30-03 8.68
221-740-30-04 8.68
6/15/2026 Page 106 of 147 274
Assessment No
and Assessor's
Parcel No.
I.
Amount of
Assessment
II. Assessment
as Modified
CITY OF SAN MARCOS LANDSCAPING AND LIGHTING DISTRICT NO. 1
ASSESSMENT ROLL WITHOUT ZERO PARCELS
THIS ASSESSMENT ROLL IS APPLICABLE FOR THE ENSUING 12 MONTHS PERIOD, BEING THE FISCAL YEAR COMMENCING JULY 1, 2026 THROUGH JUNE 30, 2027
THE ASSESSMENTS ARE THOSE CONFIRMEND IN COLUMN I, UNLESS A DIFFERENT
FIGURE APPEARS IN COLUMN II, AS MODIFIED
221-740-30-05 8.68
221-740-30-06 8.68
221-740-30-07 8.68
221-740-30-08 8.68
221-740-30-09 8.68
221-740-30-10 8.68
221-740-30-11 8.68
221-740-30-12 8.68
221-740-30-13 8.68
221-740-30-14 8.68
221-740-30-15 8.68
221-740-30-16 8.68
221-740-30-17 8.68
221-740-30-18 8.68
221-750-28-00 24.90
221-750-29-00 24.90
221-750-30-00 24.90
221-750-31-00 24.90
221-750-32-00 24.90
221-750-33-00 24.90
221-750-34-00 24.90
221-750-35-00 24.90
221-750-36-00 24.90
221-750-37-00 24.90
221-750-38-00 24.90
221-750-39-00 24.90
221-750-40-00 24.90
221-750-41-00 24.90
221-750-42-00 24.90
221-750-43-00 24.90
221-750-44-00 24.90
221-750-45-00 24.90
221-750-46-00 24.90
221-750-47-00 24.90
221-750-48-00 24.90
221-750-49-00 24.90
221-750-50-00 24.90
221-750-51-00 24.90
6/15/2026 Page 107 of 147 275
Assessment No
and Assessor's
Parcel No.
I.
Amount of
Assessment
II. Assessment
as Modified
CITY OF SAN MARCOS LANDSCAPING AND LIGHTING DISTRICT NO. 1
ASSESSMENT ROLL WITHOUT ZERO PARCELS
THIS ASSESSMENT ROLL IS APPLICABLE FOR THE ENSUING 12 MONTHS PERIOD, BEING THE FISCAL YEAR COMMENCING JULY 1, 2026 THROUGH JUNE 30, 2027
THE ASSESSMENTS ARE THOSE CONFIRMEND IN COLUMN I, UNLESS A DIFFERENT
FIGURE APPEARS IN COLUMN II, AS MODIFIED
221-750-52-00 24.90
221-750-53-00 24.90
221-750-54-00 24.90
221-750-55-00 24.90
221-750-56-00 24.90
221-750-57-00 24.90
221-750-58-00 24.90
221-750-59-00 24.90
221-750-60-00 24.90
221-750-61-00 24.90
221-750-62-00 24.90
221-750-63-00 24.90
221-750-64-00 24.90
221-750-65-00 24.90
221-750-66-00 24.90
221-750-67-00 24.90
221-750-68-00 24.90
221-750-69-00 24.90
221-750-70-00 24.90
221-750-71-00 24.90
221-750-72-00 24.90
221-750-73-00 24.90
221-750-74-00 24.90
221-750-75-00 24.90
221-750-76-00 24.90
221-750-77-00 24.90
221-750-78-00 24.90
221-750-79-00 24.90
221-750-80-00 24.90
221-750-81-00 24.90
221-750-82-00 24.90
221-750-83-00 24.90
221-760-01-00 247.84
221-760-02-00 247.84
221-760-03-00 247.84
221-760-04-00 247.84
221-760-05-00 247.84
221-760-06-00 247.84
6/15/2026 Page 108 of 147 276
Assessment No
and Assessor's
Parcel No.
I.
Amount of
Assessment
II. Assessment
as Modified
CITY OF SAN MARCOS LANDSCAPING AND LIGHTING DISTRICT NO. 1
ASSESSMENT ROLL WITHOUT ZERO PARCELS
THIS ASSESSMENT ROLL IS APPLICABLE FOR THE ENSUING 12 MONTHS PERIOD, BEING THE FISCAL YEAR COMMENCING JULY 1, 2026 THROUGH JUNE 30, 2027
THE ASSESSMENTS ARE THOSE CONFIRMEND IN COLUMN I, UNLESS A DIFFERENT
FIGURE APPEARS IN COLUMN II, AS MODIFIED
221-760-07-00 247.84
221-760-08-00 247.84
221-760-09-00 247.84
221-760-10-00 247.84
221-760-11-00 247.84
221-760-12-00 247.84
221-760-13-00 247.84
221-760-14-00 247.84
221-760-15-00 247.84
221-760-16-00 247.84
221-760-17-00 247.84
221-760-18-00 247.84
221-760-19-00 247.84
221-760-20-00 247.84
221-760-21-00 247.84
221-760-22-00 247.84
221-760-23-00 247.84
221-760-24-00 247.84
221-760-25-00 247.84
221-760-26-00 247.84
221-760-27-00 247.84
221-760-28-00 247.84
221-760-29-00 247.84
221-760-30-00 247.84
221-760-31-00 247.84
221-760-32-00 247.84
221-760-33-00 247.84
221-760-34-00 247.84
221-760-35-00 247.84
221-760-36-00 247.84
221-760-37-00 247.84
221-760-38-00 247.84
221-760-39-00 247.84
221-760-40-00 247.84
221-760-41-00 247.84
221-760-42-00 247.84
221-760-43-00 247.84
221-760-44-00 247.84
6/15/2026 Page 109 of 147 277
Assessment No
and Assessor's
Parcel No.
I.
Amount of
Assessment
II. Assessment
as Modified
CITY OF SAN MARCOS LANDSCAPING AND LIGHTING DISTRICT NO. 1
ASSESSMENT ROLL WITHOUT ZERO PARCELS
THIS ASSESSMENT ROLL IS APPLICABLE FOR THE ENSUING 12 MONTHS PERIOD, BEING THE FISCAL YEAR COMMENCING JULY 1, 2026 THROUGH JUNE 30, 2027
THE ASSESSMENTS ARE THOSE CONFIRMEND IN COLUMN I, UNLESS A DIFFERENT
FIGURE APPEARS IN COLUMN II, AS MODIFIED
221-760-45-00 247.84
221-760-46-00 247.84
221-760-47-00 247.84
221-760-48-00 247.84
221-760-49-00 247.84
221-760-50-00 247.84
221-760-51-00 247.84
221-760-52-00 247.84
221-761-03-00 247.84
221-761-04-00 247.84
221-761-05-00 247.84
221-761-06-00 247.84
221-761-07-00 247.84
221-761-08-00 247.84
221-761-09-00 247.84
221-761-10-00 247.84
221-761-11-00 247.84
221-761-12-00 247.84
221-761-13-00 247.84
221-761-14-00 247.84
221-761-15-00 247.84
221-761-16-00 247.84
221-761-17-00 247.84
221-761-18-00 247.84
221-761-19-00 247.84
221-761-20-00 247.84
221-761-21-00 247.84
221-761-22-00 247.84
221-761-23-00 247.84
221-761-24-00 247.84
221-761-25-00 247.84
221-761-26-00 247.84
221-761-27-00 247.84
221-761-28-00 247.84
221-761-29-00 247.84
221-761-30-00 247.84
221-761-31-00 247.84
221-761-32-00 247.84
6/15/2026 Page 110 of 147 278
Assessment No
and Assessor's
Parcel No.
I.
Amount of
Assessment
II. Assessment
as Modified
CITY OF SAN MARCOS LANDSCAPING AND LIGHTING DISTRICT NO. 1
ASSESSMENT ROLL WITHOUT ZERO PARCELS
THIS ASSESSMENT ROLL IS APPLICABLE FOR THE ENSUING 12 MONTHS PERIOD, BEING THE FISCAL YEAR COMMENCING JULY 1, 2026 THROUGH JUNE 30, 2027
THE ASSESSMENTS ARE THOSE CONFIRMEND IN COLUMN I, UNLESS A DIFFERENT
FIGURE APPEARS IN COLUMN II, AS MODIFIED
221-761-33-00 247.84
221-761-34-00 247.84
221-761-35-00 247.84
221-761-36-00 247.84
221-761-37-00 247.84
221-761-38-00 247.84
221-761-39-00 247.84
221-761-40-00 247.84
221-761-41-00 247.84
221-761-42-00 247.84
221-761-43-00 247.84
221-761-44-00 247.84
221-761-45-00 247.84
221-761-46-00 247.84
221-761-47-00 247.84
221-761-48-00 247.84
221-761-49-00 247.84
221-761-50-00 247.84
221-761-51-00 247.84
221-761-52-00 247.84
221-761-53-00 247.84
221-761-54-00 247.84
221-761-55-00 247.84
221-761-56-00 247.84
221-761-57-00 247.84
221-761-58-00 247.84
221-761-59-00 247.84
221-761-60-00 247.84
221-761-61-00 247.84
221-761-62-00 247.84
221-761-65-00 247.84
221-761-66-00 247.84
221-770-28-01 8.68
221-770-28-02 8.68
221-770-28-03 8.68
221-770-28-04 8.68
221-770-28-05 8.68
221-770-28-06 8.68
6/15/2026 Page 111 of 147 279
Assessment No
and Assessor's
Parcel No.
I.
Amount of
Assessment
II. Assessment
as Modified
CITY OF SAN MARCOS LANDSCAPING AND LIGHTING DISTRICT NO. 1
ASSESSMENT ROLL WITHOUT ZERO PARCELS
THIS ASSESSMENT ROLL IS APPLICABLE FOR THE ENSUING 12 MONTHS PERIOD, BEING THE FISCAL YEAR COMMENCING JULY 1, 2026 THROUGH JUNE 30, 2027
THE ASSESSMENTS ARE THOSE CONFIRMEND IN COLUMN I, UNLESS A DIFFERENT
FIGURE APPEARS IN COLUMN II, AS MODIFIED
221-770-28-07 8.68
221-770-28-08 8.68
221-770-28-09 8.68
221-770-28-10 8.68
221-770-28-11 8.68
221-770-28-12 8.68
221-770-28-13 8.68
221-770-28-14 8.68
221-770-28-15 8.68
221-770-28-16 8.68
221-770-28-17 8.68
221-770-28-18 8.68
221-770-28-19 8.68
221-770-28-20 8.68
221-770-28-21 8.68
221-770-29-01 8.68
221-770-29-02 8.68
221-770-29-03 8.68
221-770-29-04 8.68
221-770-29-05 8.68
221-770-29-06 8.68
221-770-29-07 8.68
221-770-29-08 8.68
221-770-29-09 8.68
221-770-29-10 8.68
221-770-29-11 8.68
221-770-29-12 8.68
221-770-29-13 8.68
221-770-29-14 8.68
221-770-29-15 8.68
221-770-29-16 8.68
221-770-29-17 8.68
221-770-29-18 8.68
221-770-29-19 8.68
221-770-29-20 8.68
221-770-30-01 8.68
221-770-30-02 8.68
221-770-30-03 8.68
6/15/2026 Page 112 of 147 280
Assessment No
and Assessor's
Parcel No.
I.
Amount of
Assessment
II. Assessment
as Modified
CITY OF SAN MARCOS LANDSCAPING AND LIGHTING DISTRICT NO. 1
ASSESSMENT ROLL WITHOUT ZERO PARCELS
THIS ASSESSMENT ROLL IS APPLICABLE FOR THE ENSUING 12 MONTHS PERIOD, BEING THE FISCAL YEAR COMMENCING JULY 1, 2026 THROUGH JUNE 30, 2027
THE ASSESSMENTS ARE THOSE CONFIRMEND IN COLUMN I, UNLESS A DIFFERENT
FIGURE APPEARS IN COLUMN II, AS MODIFIED
221-770-30-04 8.68
221-770-30-05 8.68
221-770-30-06 8.68
221-770-30-07 8.68
221-770-30-08 8.68
221-770-30-09 8.68
221-770-30-10 8.68
221-770-30-11 8.68
221-770-30-12 8.68
221-770-30-13 8.68
221-770-30-14 8.68
221-770-30-15 8.68
221-770-30-16 8.68
221-770-30-17 8.68
221-770-30-18 8.68
221-770-30-19 8.68
221-770-30-20 8.68
221-770-30-21 8.68
221-790-01-00 26.22
221-790-02-00 26.22
221-790-03-00 26.22
221-790-04-00 26.22
221-790-05-00 26.22
221-790-06-00 26.22
221-790-07-00 26.22
221-790-08-00 26.22
221-790-09-00 26.22
221-790-10-00 26.22
221-790-11-00 26.22
221-790-12-00 26.22
221-790-13-00 26.22
221-790-14-00 26.22
221-790-15-00 26.22
221-790-16-00 26.22
221-790-17-00 26.22
221-790-18-00 26.22
221-790-19-00 26.22
221-790-20-00 26.22
6/15/2026 Page 113 of 147 281
Assessment No
and Assessor's
Parcel No.
I.
Amount of
Assessment
II. Assessment
as Modified
CITY OF SAN MARCOS LANDSCAPING AND LIGHTING DISTRICT NO. 1
ASSESSMENT ROLL WITHOUT ZERO PARCELS
THIS ASSESSMENT ROLL IS APPLICABLE FOR THE ENSUING 12 MONTHS PERIOD, BEING THE FISCAL YEAR COMMENCING JULY 1, 2026 THROUGH JUNE 30, 2027
THE ASSESSMENTS ARE THOSE CONFIRMEND IN COLUMN I, UNLESS A DIFFERENT
FIGURE APPEARS IN COLUMN II, AS MODIFIED
221-790-21-00 26.22
221-790-22-00 26.22
221-790-23-00 26.22
221-790-24-00 26.22
221-790-25-00 26.22
221-790-26-00 26.22
221-790-27-00 26.22
221-790-28-00 26.22
221-790-29-00 26.22
221-790-30-00 26.22
221-790-31-00 26.22
221-790-32-00 26.22
221-790-33-00 26.22
221-790-34-00 26.22
221-790-35-00 26.22
221-790-36-00 26.22
221-790-37-00 26.22
221-790-38-00 26.22
221-790-39-00 26.22
221-790-40-00 26.22
221-790-41-00 26.22
221-790-42-00 26.22
221-790-43-00 26.22
221-790-44-00 26.22
221-790-45-00 26.22
221-790-46-00 26.22
221-790-47-00 26.22
221-790-48-00 26.22
221-790-49-00 26.22
221-790-50-00 26.22
221-790-51-00 26.22
221-790-52-00 26.22
221-790-53-00 26.22
221-790-54-00 26.22
221-790-55-00 26.22
221-790-56-00 26.22
221-790-57-00 26.22
221-790-58-00 26.22
6/15/2026 Page 114 of 147 282
Assessment No
and Assessor's
Parcel No.
I.
Amount of
Assessment
II. Assessment
as Modified
CITY OF SAN MARCOS LANDSCAPING AND LIGHTING DISTRICT NO. 1
ASSESSMENT ROLL WITHOUT ZERO PARCELS
THIS ASSESSMENT ROLL IS APPLICABLE FOR THE ENSUING 12 MONTHS PERIOD, BEING THE FISCAL YEAR COMMENCING JULY 1, 2026 THROUGH JUNE 30, 2027
THE ASSESSMENTS ARE THOSE CONFIRMEND IN COLUMN I, UNLESS A DIFFERENT
FIGURE APPEARS IN COLUMN II, AS MODIFIED
221-790-59-00 26.22
221-790-60-00 26.22
221-790-61-00 26.22
221-790-62-00 26.22
221-790-63-00 26.22
221-790-64-00 26.22
221-790-65-00 26.22
221-790-66-00 26.22
221-790-67-00 26.22
221-790-68-00 26.22
221-790-69-00 26.22
221-800-01-00 26.24
221-800-02-00 26.24
221-800-03-00 26.24
221-800-04-00 26.24
221-800-05-00 26.24
221-800-06-00 26.24
221-800-07-00 26.24
221-800-08-00 26.24
221-800-09-00 26.24
221-800-10-00 26.24
221-800-11-00 26.24
221-800-12-00 26.24
221-800-13-00 26.24
221-800-14-00 26.24
221-800-15-00 26.24
221-800-16-00 26.24
221-800-17-00 26.24
221-800-18-00 26.24
221-800-28-00 26.24
221-800-29-00 26.24
221-800-30-00 26.24
221-800-31-00 26.24
221-800-32-00 26.24
221-800-33-00 26.24
221-800-34-00 26.24
221-800-35-00 26.24
221-800-36-00 26.24
6/15/2026 Page 115 of 147 283
Assessment No
and Assessor's
Parcel No.
I.
Amount of
Assessment
II. Assessment
as Modified
CITY OF SAN MARCOS LANDSCAPING AND LIGHTING DISTRICT NO. 1
ASSESSMENT ROLL WITHOUT ZERO PARCELS
THIS ASSESSMENT ROLL IS APPLICABLE FOR THE ENSUING 12 MONTHS PERIOD, BEING THE FISCAL YEAR COMMENCING JULY 1, 2026 THROUGH JUNE 30, 2027
THE ASSESSMENTS ARE THOSE CONFIRMEND IN COLUMN I, UNLESS A DIFFERENT
FIGURE APPEARS IN COLUMN II, AS MODIFIED
221-800-37-00 26.24
221-800-38-00 26.24
221-800-39-00 26.24
221-800-40-00 26.24
221-800-41-00 26.24
221-800-42-00 26.24
221-800-43-00 26.24
221-800-44-00 26.24
221-800-45-00 26.24
221-800-46-00 26.24
221-800-47-00 26.24
221-800-50-00 26.24
221-800-51-00 26.24
221-800-52-00 26.24
221-800-53-00 26.24
221-800-54-00 26.24
221-800-55-00 26.24
221-800-56-00 26.24
221-800-57-00 26.24
221-800-58-00 26.24
221-800-59-00 26.24
221-800-60-00 26.24
221-800-61-00 26.24
221-800-62-00 26.24
221-800-63-00 26.24
221-800-64-00 26.24
221-800-65-00 26.24
221-800-66-00 26.24
221-800-67-00 26.24
221-800-68-00 26.24
221-800-69-00 26.24
221-800-70-00 26.24
221-800-71-00 26.24
221-800-72-00 26.24
221-800-73-00 26.24
221-800-74-00 26.24
221-800-75-00 26.24
221-800-76-00 26.24
6/15/2026 Page 116 of 147 284
Assessment No
and Assessor's
Parcel No.
I.
Amount of
Assessment
II. Assessment
as Modified
CITY OF SAN MARCOS LANDSCAPING AND LIGHTING DISTRICT NO. 1
ASSESSMENT ROLL WITHOUT ZERO PARCELS
THIS ASSESSMENT ROLL IS APPLICABLE FOR THE ENSUING 12 MONTHS PERIOD, BEING THE FISCAL YEAR COMMENCING JULY 1, 2026 THROUGH JUNE 30, 2027
THE ASSESSMENTS ARE THOSE CONFIRMEND IN COLUMN I, UNLESS A DIFFERENT
FIGURE APPEARS IN COLUMN II, AS MODIFIED
221-800-77-00 26.24
221-800-78-00 26.24
221-800-83-00 26.24
221-800-84-00 26.24
221-800-85-00 26.24
221-800-86-00 26.24
221-800-87-00 26.24
221-800-88-00 26.24
221-800-89-00 26.24
222-360-11-00 43.94
222-360-12-00 43.94
222-360-13-00 43.94
222-360-14-00 43.94
222-360-15-00 43.94
222-360-16-00 43.94
222-360-18-00 43.94
222-360-19-00 43.94
222-360-20-00 43.94
222-360-21-00 43.94
222-360-22-00 43.94
222-360-23-00 43.94
222-360-24-00 43.94
222-360-25-00 43.94
222-360-26-00 43.94
222-360-27-00 43.94
222-360-28-00 43.94
222-360-29-00 43.94
222-360-30-00 43.94
222-360-34-00 43.94
222-360-37-00 14.66
222-521-01-00 36.84
222-521-02-00 36.84
222-521-03-00 36.84
222-521-04-00 36.84
222-521-05-00 36.84
222-521-06-00 36.84
222-521-07-00 36.84
222-521-08-00 36.84
6/15/2026 Page 117 of 147 285
Assessment No
and Assessor's
Parcel No.
I.
Amount of
Assessment
II. Assessment
as Modified
CITY OF SAN MARCOS LANDSCAPING AND LIGHTING DISTRICT NO. 1
ASSESSMENT ROLL WITHOUT ZERO PARCELS
THIS ASSESSMENT ROLL IS APPLICABLE FOR THE ENSUING 12 MONTHS PERIOD, BEING THE FISCAL YEAR COMMENCING JULY 1, 2026 THROUGH JUNE 30, 2027
THE ASSESSMENTS ARE THOSE CONFIRMEND IN COLUMN I, UNLESS A DIFFERENT
FIGURE APPEARS IN COLUMN II, AS MODIFIED
222-521-09-00 36.84
222-521-10-00 36.84
222-521-11-00 36.84
222-521-12-00 36.84
222-521-13-00 36.84
222-521-14-00 36.84
222-521-15-00 36.84
222-521-16-00 36.84
222-521-17-00 36.84
222-521-18-00 36.84
222-521-19-00 36.84
222-521-20-00 36.84
222-521-22-00 36.84
222-521-23-00 36.84
222-521-24-00 36.84
222-521-25-00 36.84
222-521-26-00 36.84
222-521-27-00 36.84
222-521-28-00 36.84
222-521-29-00 36.84
222-521-30-00 36.84
222-521-31-00 36.84
222-521-32-00 36.84
222-521-33-00 36.84
222-521-34-00 36.84
222-521-35-00 36.84
222-521-36-00 36.84
222-521-37-00 36.84
222-521-38-00 36.84
222-521-39-00 36.84
222-521-40-00 36.84
222-521-41-00 36.84
222-521-42-00 36.84
222-521-43-00 36.84
222-521-44-00 36.84
222-521-45-00 36.84
222-521-46-00 36.84
222-521-47-00 36.84
6/15/2026 Page 118 of 147 286
Assessment No
and Assessor's
Parcel No.
I.
Amount of
Assessment
II. Assessment
as Modified
CITY OF SAN MARCOS LANDSCAPING AND LIGHTING DISTRICT NO. 1
ASSESSMENT ROLL WITHOUT ZERO PARCELS
THIS ASSESSMENT ROLL IS APPLICABLE FOR THE ENSUING 12 MONTHS PERIOD, BEING THE FISCAL YEAR COMMENCING JULY 1, 2026 THROUGH JUNE 30, 2027
THE ASSESSMENTS ARE THOSE CONFIRMEND IN COLUMN I, UNLESS A DIFFERENT
FIGURE APPEARS IN COLUMN II, AS MODIFIED
222-521-48-00 36.84
222-521-49-00 36.84
222-521-50-00 36.84
222-521-51-00 36.84
222-521-52-00 36.84
222-521-53-00 36.84
222-521-54-00 36.84
222-521-55-00 36.84
222-521-56-00 36.84
222-521-57-00 36.84
222-521-58-00 36.84
222-521-59-00 36.84
222-521-60-00 36.84
222-521-61-00 36.84
222-521-62-00 36.84
222-521-63-00 36.84
222-521-64-00 36.84
222-521-65-00 36.84
222-521-66-00 36.84
222-521-67-00 36.84
222-521-71-00 36.84
222-522-01-00 36.84
222-522-02-00 36.84
222-522-03-00 36.84
222-522-04-00 36.84
222-522-05-00 36.84
222-522-06-00 36.84
222-522-07-00 36.84
222-522-08-00 36.84
222-522-09-00 36.84
222-522-10-00 36.84
222-522-11-00 36.84
222-522-12-00 36.84
222-522-13-00 36.84
222-522-14-00 36.84
222-522-15-00 36.84
222-522-16-00 36.84
222-522-17-00 36.84
6/15/2026 Page 119 of 147 287
Assessment No
and Assessor's
Parcel No.
I.
Amount of
Assessment
II. Assessment
as Modified
CITY OF SAN MARCOS LANDSCAPING AND LIGHTING DISTRICT NO. 1
ASSESSMENT ROLL WITHOUT ZERO PARCELS
THIS ASSESSMENT ROLL IS APPLICABLE FOR THE ENSUING 12 MONTHS PERIOD, BEING THE FISCAL YEAR COMMENCING JULY 1, 2026 THROUGH JUNE 30, 2027
THE ASSESSMENTS ARE THOSE CONFIRMEND IN COLUMN I, UNLESS A DIFFERENT
FIGURE APPEARS IN COLUMN II, AS MODIFIED
222-522-18-00 36.84
222-522-19-00 36.84
222-522-20-00 36.84
222-522-21-00 36.84
222-522-22-00 36.84
222-522-23-00 36.84
222-522-24-00 36.84
222-522-25-00 36.84
222-522-26-00 36.84
222-522-27-00 36.84
222-522-28-00 36.84
222-522-29-00 36.84
222-522-30-00 36.84
222-522-31-00 36.84
222-522-32-00 36.84
222-522-33-00 36.84
222-522-34-00 36.84
222-522-35-00 36.84
222-522-36-00 36.84
222-522-37-00 36.84
222-522-38-00 36.84
222-522-39-00 36.84
222-522-40-00 36.84
222-522-41-00 36.84
222-522-42-00 36.84
222-522-43-00 36.84
222-522-44-00 36.84
222-522-45-00 36.84
222-522-46-00 36.84
222-522-47-00 36.84
222-522-48-00 36.84
222-522-49-00 36.84
222-522-50-00 36.84
222-522-51-00 36.84
222-522-52-00 36.84
222-522-53-00 36.84
222-522-54-00 36.84
222-522-55-00 36.84
6/15/2026 Page 120 of 147 288
Assessment No
and Assessor's
Parcel No.
I.
Amount of
Assessment
II. Assessment
as Modified
CITY OF SAN MARCOS LANDSCAPING AND LIGHTING DISTRICT NO. 1
ASSESSMENT ROLL WITHOUT ZERO PARCELS
THIS ASSESSMENT ROLL IS APPLICABLE FOR THE ENSUING 12 MONTHS PERIOD, BEING THE FISCAL YEAR COMMENCING JULY 1, 2026 THROUGH JUNE 30, 2027
THE ASSESSMENTS ARE THOSE CONFIRMEND IN COLUMN I, UNLESS A DIFFERENT
FIGURE APPEARS IN COLUMN II, AS MODIFIED
222-522-56-00 36.84
222-522-57-00 36.84
222-522-58-00 36.84
222-522-59-00 36.84
222-522-60-00 36.84
222-522-61-00 36.84
222-522-62-00 36.84
222-522-63-00 36.84
222-522-64-00 36.84
222-522-65-00 36.84
222-522-66-00 36.84
222-522-67-00 36.84
222-522-68-00 36.84
222-523-01-00 36.84
222-523-02-00 36.84
222-523-03-00 36.84
222-523-04-00 36.84
222-523-05-00 36.84
222-523-06-00 36.84
222-523-07-00 36.84
222-523-08-00 36.84
222-523-09-00 36.84
222-523-10-00 36.84
222-523-11-00 36.84
222-523-12-00 36.84
222-523-13-00 36.84
222-523-14-00 36.84
222-523-15-00 36.84
222-523-16-00 36.84
222-523-17-00 36.84
222-523-18-00 36.84
222-523-19-00 36.84
222-523-20-00 36.84
222-523-21-00 36.84
222-523-22-00 36.84
222-523-23-00 36.84
222-523-24-00 36.84
222-523-25-00 36.84
6/15/2026 Page 121 of 147 289
Assessment No
and Assessor's
Parcel No.
I.
Amount of
Assessment
II. Assessment
as Modified
CITY OF SAN MARCOS LANDSCAPING AND LIGHTING DISTRICT NO. 1
ASSESSMENT ROLL WITHOUT ZERO PARCELS
THIS ASSESSMENT ROLL IS APPLICABLE FOR THE ENSUING 12 MONTHS PERIOD, BEING THE FISCAL YEAR COMMENCING JULY 1, 2026 THROUGH JUNE 30, 2027
THE ASSESSMENTS ARE THOSE CONFIRMEND IN COLUMN I, UNLESS A DIFFERENT
FIGURE APPEARS IN COLUMN II, AS MODIFIED
222-523-26-00 36.84
222-523-27-00 36.84
222-523-28-00 36.84
222-523-29-00 36.84
222-523-30-00 36.84
222-523-31-00 36.84
222-523-32-00 36.84
222-523-33-00 36.84
222-523-34-00 36.84
222-523-35-00 36.84
222-523-36-00 36.84
222-523-37-00 36.84
222-523-38-00 36.84
222-523-39-00 36.84
222-523-40-00 36.84
222-523-41-00 36.84
222-523-42-00 36.84
222-523-43-00 36.84
222-523-44-00 36.84
222-523-45-00 36.84
222-523-46-00 36.84
222-523-47-00 36.84
222-523-48-00 36.84
222-523-49-00 36.84
222-523-50-00 36.84
222-523-51-00 36.84
222-523-52-00 36.84
222-523-53-00 36.84
222-523-54-00 36.84
222-523-55-00 36.84
222-523-56-00 36.84
222-523-57-00 36.84
222-523-58-00 36.84
222-523-59-00 36.84
222-523-60-00 36.84
222-540-01-00 41.94
222-540-02-00 41.94
222-540-03-00 41.94
6/15/2026 Page 122 of 147 290
Assessment No
and Assessor's
Parcel No.
I.
Amount of
Assessment
II. Assessment
as Modified
CITY OF SAN MARCOS LANDSCAPING AND LIGHTING DISTRICT NO. 1
ASSESSMENT ROLL WITHOUT ZERO PARCELS
THIS ASSESSMENT ROLL IS APPLICABLE FOR THE ENSUING 12 MONTHS PERIOD, BEING THE FISCAL YEAR COMMENCING JULY 1, 2026 THROUGH JUNE 30, 2027
THE ASSESSMENTS ARE THOSE CONFIRMEND IN COLUMN I, UNLESS A DIFFERENT
FIGURE APPEARS IN COLUMN II, AS MODIFIED
222-540-04-00 41.94
222-540-07-00 41.94
222-540-09-00 41.94
222-540-10-00 41.94
222-540-11-00 41.94
222-540-12-00 41.94
222-540-13-00 41.94
222-540-14-00 41.94
222-540-15-00 41.94
222-540-19-00 41.94
222-540-20-00 41.94
222-540-21-00 41.94
223-030-62-00 81.60
223-030-65-00 304.68
223-030-66-00 314.54
223-030-67-00 319.48
223-030-76-00 49.38
223-030-96-00 103.28
223-300-01-00 62.42
223-300-02-00 67.42
223-300-07-00 58.68
223-300-08-00 49.94
223-300-09-00 69.28
223-300-10-00 51.80
223-300-11-00 65.54
223-300-14-00 38.70
223-300-18-00 232.80
223-340-10-00 35.66
223-340-11-00 37.82
223-340-12-00 38.36
223-340-14-00 22.48
223-340-16-00 66.46
223-340-17-00 503.10
224-020-34-00 39.76
224-020-35-00 39.76
224-020-36-00 39.76
224-020-37-00 39.76
224-020-38-00 39.76
6/15/2026 Page 123 of 147 291
Assessment No
and Assessor's
Parcel No.
I.
Amount of
Assessment
II. Assessment
as Modified
CITY OF SAN MARCOS LANDSCAPING AND LIGHTING DISTRICT NO. 1
ASSESSMENT ROLL WITHOUT ZERO PARCELS
THIS ASSESSMENT ROLL IS APPLICABLE FOR THE ENSUING 12 MONTHS PERIOD, BEING THE FISCAL YEAR COMMENCING JULY 1, 2026 THROUGH JUNE 30, 2027
THE ASSESSMENTS ARE THOSE CONFIRMEND IN COLUMN I, UNLESS A DIFFERENT
FIGURE APPEARS IN COLUMN II, AS MODIFIED
224-020-39-00 39.76
224-020-40-00 39.76
224-020-41-00 39.76
224-020-42-00 39.76
224-020-43-00 39.76
224-020-44-00 39.76
224-020-45-00 39.76
224-020-46-00 39.76
224-020-47-00 39.76
224-020-48-00 39.76
224-020-49-00 39.76
224-020-50-00 39.76
224-040-34-00 41.94
224-040-35-00 41.94
224-040-36-00 41.94
224-040-38-00 41.94
224-040-39-00 41.94
224-041-01-00 36.60
224-041-02-00 36.60
224-041-03-00 36.60
224-041-04-00 36.60
224-041-05-00 36.60
224-041-06-00 36.60
224-041-07-00 36.60
224-041-08-00 36.60
224-041-09-00 36.60
224-041-10-00 36.60
224-041-11-00 36.60
224-041-12-00 36.60
224-041-13-00 36.60
224-041-14-00 36.60
224-041-15-00 36.60
224-720-16-00 16.22
224-720-17-00 16.22
224-720-18-00 16.22
224-720-19-00 16.22
224-720-20-00 16.22
224-720-21-00 16.22
6/15/2026 Page 124 of 147 292
Assessment No
and Assessor's
Parcel No.
I.
Amount of
Assessment
II. Assessment
as Modified
CITY OF SAN MARCOS LANDSCAPING AND LIGHTING DISTRICT NO. 1
ASSESSMENT ROLL WITHOUT ZERO PARCELS
THIS ASSESSMENT ROLL IS APPLICABLE FOR THE ENSUING 12 MONTHS PERIOD, BEING THE FISCAL YEAR COMMENCING JULY 1, 2026 THROUGH JUNE 30, 2027
THE ASSESSMENTS ARE THOSE CONFIRMEND IN COLUMN I, UNLESS A DIFFERENT
FIGURE APPEARS IN COLUMN II, AS MODIFIED
224-720-22-00 16.22
224-720-23-00 16.22
224-720-24-00 16.22
224-720-25-00 16.22
224-720-26-00 16.22
224-720-27-00 16.22
224-720-28-00 16.22
224-720-29-00 16.22
224-720-30-00 16.22
224-720-31-00 16.22
224-720-32-00 16.22
224-720-33-00 16.22
224-720-34-00 16.22
224-720-35-00 16.22
224-720-36-00 16.22
224-720-37-00 16.22
224-720-38-00 16.22
224-720-39-00 16.22
224-720-40-00 16.22
224-720-41-00 16.22
224-720-42-00 16.22
224-720-43-00 16.22
224-720-44-00 16.22
224-720-45-00 16.22
224-720-46-00 16.22
224-720-47-00 16.22
224-720-48-00 16.22
224-920-03-00 23.56
224-920-04-00 23.56
224-920-05-00 23.56
224-920-06-00 23.56
224-920-08-00 23.56
224-920-09-00 23.56
224-920-10-00 23.56
224-920-14-00 23.56
224-920-15-00 23.56
224-920-17-00 23.56
224-920-18-00 23.56
6/15/2026 Page 125 of 147 293
Assessment No
and Assessor's
Parcel No.
I.
Amount of
Assessment
II. Assessment
as Modified
CITY OF SAN MARCOS LANDSCAPING AND LIGHTING DISTRICT NO. 1
ASSESSMENT ROLL WITHOUT ZERO PARCELS
THIS ASSESSMENT ROLL IS APPLICABLE FOR THE ENSUING 12 MONTHS PERIOD, BEING THE FISCAL YEAR COMMENCING JULY 1, 2026 THROUGH JUNE 30, 2027
THE ASSESSMENTS ARE THOSE CONFIRMEND IN COLUMN I, UNLESS A DIFFERENT
FIGURE APPEARS IN COLUMN II, AS MODIFIED
224-920-19-00 23.56
224-920-20-00 23.56
224-920-23-00 23.56
226-012-10-00 43.94
226-012-22-00 43.94
226-012-25-00 43.94
226-012-27-00 43.94
226-012-28-00 43.94
226-012-29-00 43.94
226-020-66-00 23.56
226-020-67-00 23.56
226-020-72-00 20.38
226-020-73-00 20.38
226-020-74-00 20.38
226-020-75-00 20.38
226-052-18-00 20.38
226-052-22-00 23.56
226-052-23-00 23.56
226-052-25-00 23.56
226-052-26-00 23.56
226-052-27-00 23.56
226-052-28-00 23.56
226-052-29-00 23.56
226-052-30-00 23.56
226-052-31-00 23.56
226-052-32-00 23.56
226-052-33-00 23.56
226-052-34-00 23.56
226-052-35-00 23.56
226-052-36-00 23.56
226-052-37-00 23.56
226-052-38-00 39.76
226-052-39-00 39.76
226-052-40-00 39.76
226-052-41-00 39.76
226-052-42-00 39.76
226-052-43-00 39.76
226-052-44-00 39.76
6/15/2026 Page 126 of 147 294
Assessment No
and Assessor's
Parcel No.
I.
Amount of
Assessment
II. Assessment
as Modified
CITY OF SAN MARCOS LANDSCAPING AND LIGHTING DISTRICT NO. 1
ASSESSMENT ROLL WITHOUT ZERO PARCELS
THIS ASSESSMENT ROLL IS APPLICABLE FOR THE ENSUING 12 MONTHS PERIOD, BEING THE FISCAL YEAR COMMENCING JULY 1, 2026 THROUGH JUNE 30, 2027
THE ASSESSMENTS ARE THOSE CONFIRMEND IN COLUMN I, UNLESS A DIFFERENT
FIGURE APPEARS IN COLUMN II, AS MODIFIED
226-052-45-00 39.76
226-052-46-00 39.76
226-052-47-00 39.76
226-052-48-00 39.76
226-052-49-00 39.76
226-052-50-00 39.76
226-052-51-00 39.76
226-052-52-00 39.76
226-052-53-00 39.76
226-052-54-00 39.76
226-052-55-00 39.76
226-052-56-00 39.76
226-052-57-00 39.76
226-052-58-00 39.76
226-052-59-00 39.76
226-052-60-00 39.76
226-052-61-00 39.76
226-052-62-00 39.76
226-052-63-00 39.76
226-052-64-00 39.76
226-052-65-00 39.76
226-052-66-00 39.76
226-052-67-00 39.76
226-052-68-00 39.76
226-052-69-00 23.56
226-052-70-00 23.56
226-111-24-00 1,296.22
226-111-25-00 599.98
226-111-27-00 100.20
226-111-39-00 51.52
226-111-40-00 88.90
226-111-42-00 55.04
226-111-76-00 67.74
226-222-15-00 39.76
226-461-18-00 23.56
226-461-19-00 23.56
226-523-12-00 20.38
226-691-08-00 25.94
6/15/2026 Page 127 of 147 295
Assessment No
and Assessor's
Parcel No.
I.
Amount of
Assessment
II. Assessment
as Modified
CITY OF SAN MARCOS LANDSCAPING AND LIGHTING DISTRICT NO. 1
ASSESSMENT ROLL WITHOUT ZERO PARCELS
THIS ASSESSMENT ROLL IS APPLICABLE FOR THE ENSUING 12 MONTHS PERIOD, BEING THE FISCAL YEAR COMMENCING JULY 1, 2026 THROUGH JUNE 30, 2027
THE ASSESSMENTS ARE THOSE CONFIRMEND IN COLUMN I, UNLESS A DIFFERENT
FIGURE APPEARS IN COLUMN II, AS MODIFIED
226-720-01-00 60.16
226-720-02-00 60.16
226-720-03-00 60.16
226-720-04-00 60.16
226-720-05-00 60.16
226-720-07-00 60.16
226-720-16-00 60.16
226-720-17-00 60.16
226-720-18-00 60.16
226-720-19-00 60.16
226-720-20-00 60.16
226-720-21-00 60.16
226-720-22-00 60.16
226-720-23-00 60.16
226-720-24-00 60.16
226-720-25-00 60.16
226-720-26-00 60.16
226-730-01-01 16.22
226-730-01-02 16.22
226-730-01-03 16.22
226-730-01-04 16.22
226-730-01-05 16.22
226-730-01-06 16.22
226-730-01-07 16.22
226-730-01-08 16.22
226-730-01-09 16.22
226-730-01-10 16.22
226-730-01-11 16.22
226-730-01-12 16.22
226-730-01-13 16.22
226-730-01-14 16.22
226-730-01-15 16.22
226-730-01-16 16.22
226-730-01-17 16.22
226-730-01-18 16.22
226-730-01-19 16.22
226-730-01-20 16.22
226-730-01-21 16.22
6/15/2026 Page 128 of 147 296
Assessment No
and Assessor's
Parcel No.
I.
Amount of
Assessment
II. Assessment
as Modified
CITY OF SAN MARCOS LANDSCAPING AND LIGHTING DISTRICT NO. 1
ASSESSMENT ROLL WITHOUT ZERO PARCELS
THIS ASSESSMENT ROLL IS APPLICABLE FOR THE ENSUING 12 MONTHS PERIOD, BEING THE FISCAL YEAR COMMENCING JULY 1, 2026 THROUGH JUNE 30, 2027
THE ASSESSMENTS ARE THOSE CONFIRMEND IN COLUMN I, UNLESS A DIFFERENT
FIGURE APPEARS IN COLUMN II, AS MODIFIED
226-730-01-22 16.22
226-730-01-23 16.22
226-730-01-24 16.22
226-730-01-25 16.22
226-730-01-26 16.22
226-730-01-27 16.22
226-730-01-28 16.22
226-730-01-29 16.22
226-730-01-30 16.22
226-730-01-31 16.22
226-730-01-32 16.22
226-730-02-33 16.22
226-730-02-34 16.22
226-730-02-35 16.22
226-730-02-36 16.22
226-730-02-37 16.22
226-730-02-38 16.22
226-730-02-39 16.22
226-730-02-40 16.22
226-730-02-41 16.22
226-730-02-42 16.22
226-730-02-43 16.22
226-730-02-44 16.22
226-730-02-45 16.22
226-730-02-46 16.22
226-730-02-47 16.22
226-730-02-48 16.22
226-730-02-49 16.22
226-730-02-50 16.22
226-730-02-51 16.22
226-730-02-52 16.22
226-730-02-53 16.22
226-730-02-54 16.22
226-730-02-55 16.22
226-730-02-56 16.22
226-730-02-57 16.22
226-730-02-58 16.22
226-730-02-59 16.22
6/15/2026 Page 129 of 147 297
Assessment No
and Assessor's
Parcel No.
I.
Amount of
Assessment
II. Assessment
as Modified
CITY OF SAN MARCOS LANDSCAPING AND LIGHTING DISTRICT NO. 1
ASSESSMENT ROLL WITHOUT ZERO PARCELS
THIS ASSESSMENT ROLL IS APPLICABLE FOR THE ENSUING 12 MONTHS PERIOD, BEING THE FISCAL YEAR COMMENCING JULY 1, 2026 THROUGH JUNE 30, 2027
THE ASSESSMENTS ARE THOSE CONFIRMEND IN COLUMN I, UNLESS A DIFFERENT
FIGURE APPEARS IN COLUMN II, AS MODIFIED
226-730-02-60 16.22
226-730-02-61 16.22
226-730-02-62 16.22
226-730-02-63 16.22
226-730-02-64 16.22
226-730-03-65 16.22
226-730-03-66 16.22
226-730-03-67 16.22
226-730-03-68 16.22
226-730-03-69 16.22
226-730-03-70 16.22
226-730-03-71 16.22
226-730-03-72 16.22
226-730-03-73 16.22
226-730-03-74 16.22
226-730-03-75 16.22
226-730-03-76 16.22
226-730-03-77 16.22
226-730-03-78 16.22
226-730-03-79 16.22
226-730-03-80 16.22
226-730-03-81 16.22
226-730-03-82 16.22
226-730-03-83 16.22
226-730-03-84 16.22
226-730-03-85 16.22
226-730-03-86 16.22
226-730-03-87 16.22
226-730-03-88 16.22
226-730-03-89 16.22
226-730-03-90 16.22
226-730-03-91 16.22
226-730-03-92 16.22
226-730-03-93 16.22
226-730-03-94 16.22
226-730-03-95 16.22
226-730-03-96 16.22
226-730-04-01 16.22
6/15/2026 Page 130 of 147 298
Assessment No
and Assessor's
Parcel No.
I.
Amount of
Assessment
II. Assessment
as Modified
CITY OF SAN MARCOS LANDSCAPING AND LIGHTING DISTRICT NO. 1
ASSESSMENT ROLL WITHOUT ZERO PARCELS
THIS ASSESSMENT ROLL IS APPLICABLE FOR THE ENSUING 12 MONTHS PERIOD, BEING THE FISCAL YEAR COMMENCING JULY 1, 2026 THROUGH JUNE 30, 2027
THE ASSESSMENTS ARE THOSE CONFIRMEND IN COLUMN I, UNLESS A DIFFERENT
FIGURE APPEARS IN COLUMN II, AS MODIFIED
226-730-04-02 16.22
226-730-04-03 16.22
226-730-04-04 16.22
226-730-04-05 16.22
226-730-04-06 16.22
226-730-04-07 16.22
226-730-04-08 16.22
226-730-04-09 16.22
226-730-04-10 16.22
226-730-04-11 16.22
226-730-04-12 16.22
226-730-04-13 16.22
226-730-04-14 16.22
226-730-04-15 16.22
226-730-04-16 16.22
226-730-04-17 16.22
226-730-04-18 16.22
226-730-04-19 16.22
226-730-04-20 16.22
226-730-04-21 16.22
226-730-04-22 16.22
226-730-04-23 16.22
226-730-04-24 16.22
226-730-04-25 16.22
226-730-04-26 16.22
226-730-04-27 16.22
226-730-04-28 16.22
226-730-04-29 16.22
226-730-04-30 16.22
226-730-04-31 16.22
226-730-04-32 16.22
226-730-07-01 16.22
226-730-07-02 16.22
226-730-07-03 16.22
226-730-07-04 16.22
226-730-07-05 16.22
226-730-07-06 16.22
226-730-07-07 16.22
6/15/2026 Page 131 of 147 299
Assessment No
and Assessor's
Parcel No.
I.
Amount of
Assessment
II. Assessment
as Modified
CITY OF SAN MARCOS LANDSCAPING AND LIGHTING DISTRICT NO. 1
ASSESSMENT ROLL WITHOUT ZERO PARCELS
THIS ASSESSMENT ROLL IS APPLICABLE FOR THE ENSUING 12 MONTHS PERIOD, BEING THE FISCAL YEAR COMMENCING JULY 1, 2026 THROUGH JUNE 30, 2027
THE ASSESSMENTS ARE THOSE CONFIRMEND IN COLUMN I, UNLESS A DIFFERENT
FIGURE APPEARS IN COLUMN II, AS MODIFIED
226-730-07-08 16.22
226-730-07-09 16.22
226-730-07-10 16.22
226-730-07-11 16.22
226-730-07-12 16.22
226-730-07-13 16.22
226-730-07-14 16.22
226-730-07-15 16.22
226-730-07-16 16.22
226-730-07-17 16.22
226-730-07-18 16.22
226-730-07-19 16.22
226-730-07-20 16.22
226-730-07-21 16.22
226-730-07-22 16.22
226-730-07-23 16.22
226-730-07-24 16.22
226-730-07-25 16.22
226-730-07-26 16.22
226-730-07-27 16.22
226-730-07-28 16.22
226-730-07-29 16.22
226-730-07-30 16.22
226-730-07-31 16.22
226-730-07-32 16.22
226-730-07-33 16.22
226-730-07-34 16.22
226-730-07-35 16.22
226-730-07-36 16.22
226-730-07-37 16.22
226-730-07-38 16.22
226-730-07-39 16.22
226-730-07-40 16.22
226-790-01-00 61.32
226-790-02-00 61.32
226-790-03-00 61.32
226-790-04-00 61.32
226-790-05-00 61.32
6/15/2026 Page 132 of 147 300
Assessment No
and Assessor's
Parcel No.
I.
Amount of
Assessment
II. Assessment
as Modified
CITY OF SAN MARCOS LANDSCAPING AND LIGHTING DISTRICT NO. 1
ASSESSMENT ROLL WITHOUT ZERO PARCELS
THIS ASSESSMENT ROLL IS APPLICABLE FOR THE ENSUING 12 MONTHS PERIOD, BEING THE FISCAL YEAR COMMENCING JULY 1, 2026 THROUGH JUNE 30, 2027
THE ASSESSMENTS ARE THOSE CONFIRMEND IN COLUMN I, UNLESS A DIFFERENT
FIGURE APPEARS IN COLUMN II, AS MODIFIED
226-790-06-00 61.32
226-790-07-00 61.32
226-790-08-00 61.32
226-790-09-00 61.32
226-790-10-00 61.32
226-790-11-00 61.32
226-790-12-00 61.32
226-790-13-00 61.32
226-790-14-00 61.32
226-790-15-00 61.32
226-790-16-00 61.32
226-790-17-00 61.32
226-790-18-00 61.32
226-790-19-00 61.32
226-790-20-00 61.32
226-790-21-00 61.32
226-790-22-00 61.32
226-790-23-00 61.32
226-790-24-00 61.32
226-790-25-00 61.32
226-790-26-00 61.32
226-810-01-00 39.76
226-810-02-00 39.76
226-810-03-00 39.76
226-810-04-00 39.76
226-810-05-00 39.76
226-810-06-00 39.76
226-810-07-00 39.76
226-810-08-00 39.76
226-810-09-00 39.76
226-810-10-00 39.76
226-810-11-00 39.76
226-810-12-00 39.76
226-810-13-00 39.76
226-810-14-00 39.76
226-810-15-00 20.38
226-850-01-00 39.76
226-850-02-00 39.76
6/15/2026 Page 133 of 147 301
Assessment No
and Assessor's
Parcel No.
I.
Amount of
Assessment
II. Assessment
as Modified
CITY OF SAN MARCOS LANDSCAPING AND LIGHTING DISTRICT NO. 1
ASSESSMENT ROLL WITHOUT ZERO PARCELS
THIS ASSESSMENT ROLL IS APPLICABLE FOR THE ENSUING 12 MONTHS PERIOD, BEING THE FISCAL YEAR COMMENCING JULY 1, 2026 THROUGH JUNE 30, 2027
THE ASSESSMENTS ARE THOSE CONFIRMEND IN COLUMN I, UNLESS A DIFFERENT
FIGURE APPEARS IN COLUMN II, AS MODIFIED
226-850-03-00 39.76
226-850-04-00 39.76
226-850-05-00 39.76
226-850-06-00 39.76
226-850-07-00 39.76
226-850-08-00 39.76
226-850-09-00 39.76
226-850-10-00 39.76
226-850-11-00 39.76
226-850-12-00 39.76
226-850-13-00 39.76
226-850-14-00 39.76
226-850-15-00 39.76
226-850-16-00 39.76
226-850-17-00 39.76
226-850-18-00 39.76
226-850-19-00 39.76
226-850-20-00 39.76
226-850-21-00 43.94
226-850-22-00 43.94
226-850-23-00 43.94
226-850-24-00 43.94
226-850-26-00 43.94
226-850-27-00 43.94
226-850-28-00 43.94
226-850-29-00 43.94
226-850-30-00 43.94
226-850-31-00 43.94
226-850-32-00 43.94
226-850-33-00 43.94
226-850-34-00 43.94
226-850-35-00 43.94
226-850-36-00 43.94
226-850-42-00 23.56
226-850-45-00 23.56
226-860-15-01 17.48
226-860-15-02 17.48
226-860-15-03 17.48
6/15/2026 Page 134 of 147 302
Assessment No
and Assessor's
Parcel No.
I.
Amount of
Assessment
II. Assessment
as Modified
CITY OF SAN MARCOS LANDSCAPING AND LIGHTING DISTRICT NO. 1
ASSESSMENT ROLL WITHOUT ZERO PARCELS
THIS ASSESSMENT ROLL IS APPLICABLE FOR THE ENSUING 12 MONTHS PERIOD, BEING THE FISCAL YEAR COMMENCING JULY 1, 2026 THROUGH JUNE 30, 2027
THE ASSESSMENTS ARE THOSE CONFIRMEND IN COLUMN I, UNLESS A DIFFERENT
FIGURE APPEARS IN COLUMN II, AS MODIFIED
226-860-15-04 17.48
226-860-17-01 17.48
226-860-17-02 17.48
226-860-17-03 17.48
226-860-17-04 17.48
226-860-17-05 17.48
226-860-17-06 17.48
226-860-17-07 17.48
226-860-17-08 17.48
226-860-17-09 17.48
226-860-17-10 17.48
226-860-17-11 17.48
226-860-17-12 17.48
226-860-17-13 17.48
226-860-17-14 17.48
226-860-17-15 17.48
226-860-17-16 17.48
226-860-17-17 17.48
226-860-17-18 17.48
226-860-17-19 17.48
226-860-17-20 17.48
226-860-17-21 17.48
226-860-17-22 17.48
226-860-17-23 17.48
226-860-17-24 17.48
226-860-17-25 17.48
226-860-17-26 17.48
226-860-17-27 17.48
226-860-17-28 17.48
226-860-17-29 17.48
226-860-17-30 17.48
226-860-17-31 17.48
226-860-17-32 17.48
226-860-17-33 17.48
226-860-17-34 17.48
226-860-17-35 17.48
226-860-17-36 17.48
226-860-17-37 17.48
6/15/2026 Page 135 of 147 303
Assessment No
and Assessor's
Parcel No.
I.
Amount of
Assessment
II. Assessment
as Modified
CITY OF SAN MARCOS LANDSCAPING AND LIGHTING DISTRICT NO. 1
ASSESSMENT ROLL WITHOUT ZERO PARCELS
THIS ASSESSMENT ROLL IS APPLICABLE FOR THE ENSUING 12 MONTHS PERIOD, BEING THE FISCAL YEAR COMMENCING JULY 1, 2026 THROUGH JUNE 30, 2027
THE ASSESSMENTS ARE THOSE CONFIRMEND IN COLUMN I, UNLESS A DIFFERENT
FIGURE APPEARS IN COLUMN II, AS MODIFIED
226-860-17-38 17.48
226-860-17-39 17.48
226-860-17-40 17.48
226-860-17-41 17.48
226-860-17-42 17.48
226-860-17-43 17.48
226-860-17-44 17.48
226-860-17-45 17.48
226-860-17-46 17.48
226-860-17-47 17.48
226-860-17-48 17.48
226-860-18-01 17.48
226-860-18-02 17.48
226-860-18-03 17.48
226-860-18-04 17.48
226-860-18-05 17.48
226-860-18-06 17.48
226-860-18-07 17.48
226-860-18-08 17.48
226-860-18-09 17.48
226-860-18-10 17.48
226-860-18-11 17.48
226-860-18-12 17.48
226-860-18-13 17.48
226-860-18-14 17.48
226-860-18-15 17.48
226-860-18-16 17.48
226-860-18-17 17.48
226-860-18-18 17.48
226-860-18-19 17.48
226-860-18-20 17.48
226-860-18-21 17.48
226-860-18-22 17.48
226-860-18-23 17.48
226-860-18-24 17.48
226-860-18-25 17.48
226-860-18-26 17.48
226-860-18-27 17.48
6/15/2026 Page 136 of 147 304
Assessment No
and Assessor's
Parcel No.
I.
Amount of
Assessment
II. Assessment
as Modified
CITY OF SAN MARCOS LANDSCAPING AND LIGHTING DISTRICT NO. 1
ASSESSMENT ROLL WITHOUT ZERO PARCELS
THIS ASSESSMENT ROLL IS APPLICABLE FOR THE ENSUING 12 MONTHS PERIOD, BEING THE FISCAL YEAR COMMENCING JULY 1, 2026 THROUGH JUNE 30, 2027
THE ASSESSMENTS ARE THOSE CONFIRMEND IN COLUMN I, UNLESS A DIFFERENT
FIGURE APPEARS IN COLUMN II, AS MODIFIED
226-860-18-28 17.48
226-860-18-29 17.48
226-860-18-30 17.48
226-860-18-31 17.48
226-860-18-32 17.48
226-860-18-33 17.48
226-860-18-34 17.48
226-860-18-35 17.48
226-860-18-36 17.48
226-860-19-01 17.48
226-860-19-02 17.48
226-860-19-03 17.48
226-860-19-04 17.48
226-860-19-05 17.48
226-860-19-06 17.48
226-860-19-07 17.48
226-860-19-08 17.48
226-860-19-09 17.48
226-860-19-10 17.48
226-860-19-11 17.48
226-860-19-12 17.48
226-860-19-13 17.48
226-860-19-14 17.48
226-860-19-15 17.48
226-860-19-16 17.48
226-860-19-17 17.48
226-860-19-18 17.48
226-860-19-19 17.48
226-860-19-20 17.48
226-860-19-21 17.48
226-860-19-22 17.48
226-860-19-23 17.48
226-860-19-24 17.48
226-870-01-00 20.38
226-870-02-00 20.38
226-870-03-00 20.38
226-870-04-00 20.38
226-870-05-00 20.38
6/15/2026 Page 137 of 147 305
Assessment No
and Assessor's
Parcel No.
I.
Amount of
Assessment
II. Assessment
as Modified
CITY OF SAN MARCOS LANDSCAPING AND LIGHTING DISTRICT NO. 1
ASSESSMENT ROLL WITHOUT ZERO PARCELS
THIS ASSESSMENT ROLL IS APPLICABLE FOR THE ENSUING 12 MONTHS PERIOD, BEING THE FISCAL YEAR COMMENCING JULY 1, 2026 THROUGH JUNE 30, 2027
THE ASSESSMENTS ARE THOSE CONFIRMEND IN COLUMN I, UNLESS A DIFFERENT
FIGURE APPEARS IN COLUMN II, AS MODIFIED
226-870-06-00 20.38
226-870-07-00 20.38
226-870-08-00 20.38
226-870-09-00 20.38
226-870-10-00 20.38
226-870-11-00 20.38
226-870-12-00 20.38
226-870-13-00 20.38
226-870-14-00 20.38
226-870-15-00 20.38
226-870-16-00 20.38
226-870-17-00 20.38
226-870-18-00 20.38
226-870-19-00 20.38
226-870-20-00 20.38
226-870-21-00 20.38
226-870-22-00 20.38
226-870-23-00 20.38
226-870-24-00 20.38
226-870-25-00 20.38
226-870-26-00 20.38
226-870-27-00 20.38
226-870-28-00 20.38
226-870-29-00 20.38
226-870-30-00 20.38
226-870-31-00 20.38
226-870-32-00 20.38
226-870-33-00 20.38
228-120-47-00 606.26
228-312-11-02 8.10
228-312-11-03 8.10
228-312-11-04 8.10
228-312-11-05 8.10
228-312-11-06 8.10
228-312-11-10 8.10
228-312-11-11 8.10
228-312-11-12 8.10
228-312-11-13 8.10
6/15/2026 Page 138 of 147 306
Assessment No
and Assessor's
Parcel No.
I.
Amount of
Assessment
II. Assessment
as Modified
CITY OF SAN MARCOS LANDSCAPING AND LIGHTING DISTRICT NO. 1
ASSESSMENT ROLL WITHOUT ZERO PARCELS
THIS ASSESSMENT ROLL IS APPLICABLE FOR THE ENSUING 12 MONTHS PERIOD, BEING THE FISCAL YEAR COMMENCING JULY 1, 2026 THROUGH JUNE 30, 2027
THE ASSESSMENTS ARE THOSE CONFIRMEND IN COLUMN I, UNLESS A DIFFERENT
FIGURE APPEARS IN COLUMN II, AS MODIFIED
228-312-11-14 8.10
228-312-11-15 8.10
228-312-11-17 8.10
228-312-11-18 8.10
228-312-11-19 8.10
228-312-11-21 8.10
228-312-11-22 8.10
228-312-11-23 8.10
228-312-11-24 8.10
228-312-11-25 8.10
228-312-11-26 8.10
228-312-11-27 8.10
228-312-11-28 8.10
228-312-11-29 8.10
228-312-11-30 8.10
228-312-11-31 8.10
228-312-11-32 8.10
228-312-11-33 8.10
228-312-11-34 8.10
228-312-11-35 8.10
228-312-11-36 8.10
228-312-11-37 8.10
228-312-11-38 8.10
228-312-11-39 8.10
228-312-11-40 8.10
228-312-11-41 8.10
228-312-11-44 8.10
228-312-11-45 8.10
228-312-11-46 8.10
228-312-11-47 8.10
228-312-11-49 8.10
228-312-11-50 8.10
228-312-11-51 8.10
228-312-11-52 8.10
228-312-11-53 8.10
228-312-11-54 8.10
228-312-11-55 8.10
228-312-11-56 8.10
6/15/2026 Page 139 of 147 307
Assessment No
and Assessor's
Parcel No.
I.
Amount of
Assessment
II. Assessment
as Modified
CITY OF SAN MARCOS LANDSCAPING AND LIGHTING DISTRICT NO. 1
ASSESSMENT ROLL WITHOUT ZERO PARCELS
THIS ASSESSMENT ROLL IS APPLICABLE FOR THE ENSUING 12 MONTHS PERIOD, BEING THE FISCAL YEAR COMMENCING JULY 1, 2026 THROUGH JUNE 30, 2027
THE ASSESSMENTS ARE THOSE CONFIRMEND IN COLUMN I, UNLESS A DIFFERENT
FIGURE APPEARS IN COLUMN II, AS MODIFIED
228-312-11-57 8.10
228-312-11-58 8.10
228-312-11-59 8.10
228-312-11-60 8.10
228-312-11-61 8.10
228-312-11-62 8.10
228-312-11-63 8.10
228-312-11-64 8.10
228-312-11-65 8.10
228-312-11-66 8.10
228-312-11-67 8.10
228-312-11-68 8.10
228-312-11-69 8.10
228-312-11-70 8.10
228-312-11-71 8.10
228-312-11-72 8.10
228-312-11-73 8.10
228-312-11-74 8.10
228-312-11-75 8.10
228-312-11-76 8.10
228-312-11-77 8.10
228-312-11-78 8.10
228-312-11-79 8.10
228-312-11-80 8.10
228-312-11-81 8.10
228-312-11-82 8.10
228-312-11-83 8.10
228-312-11-84 8.10
228-312-11-85 8.10
228-312-11-86 8.10
228-312-11-87 8.10
228-312-11-89 8.10
228-312-11-90 8.10
228-312-11-91 8.10
228-312-11-92 8.10
228-312-11-93 8.10
228-312-11-94 8.10
228-312-11-95 8.10
6/15/2026 Page 140 of 147 308
Assessment No
and Assessor's
Parcel No.
I.
Amount of
Assessment
II. Assessment
as Modified
CITY OF SAN MARCOS LANDSCAPING AND LIGHTING DISTRICT NO. 1
ASSESSMENT ROLL WITHOUT ZERO PARCELS
THIS ASSESSMENT ROLL IS APPLICABLE FOR THE ENSUING 12 MONTHS PERIOD, BEING THE FISCAL YEAR COMMENCING JULY 1, 2026 THROUGH JUNE 30, 2027
THE ASSESSMENTS ARE THOSE CONFIRMEND IN COLUMN I, UNLESS A DIFFERENT
FIGURE APPEARS IN COLUMN II, AS MODIFIED
228-312-11-96 8.10
228-312-11-97 8.10
228-312-11-98 8.10
228-312-12-01 8.10
228-312-12-02 8.10
228-312-12-03 8.10
228-312-12-04 8.10
228-312-12-05 8.10
228-312-12-08 8.10
228-312-12-09 8.10
228-312-12-11 8.10
228-312-12-12 8.10
228-312-12-15 8.10
228-312-12-16 8.10
228-312-12-17 8.10
228-312-12-18 8.10
228-312-12-19 8.10
228-312-12-20 8.10
228-312-12-21 8.10
228-312-12-22 8.10
228-312-12-23 8.10
228-312-12-24 8.10
228-312-12-25 8.10
228-312-12-26 8.10
228-312-12-27 8.10
228-312-12-28 8.10
228-312-12-29 8.10
228-312-12-30 8.10
228-312-12-31 8.10
228-312-12-32 8.10
228-312-12-34 8.10
228-312-12-35 8.10
228-312-12-36 8.10
228-312-12-37 8.10
228-312-12-38 8.10
228-312-12-39 8.10
228-312-12-40 8.10
228-312-12-41 8.10
6/15/2026 Page 141 of 147 309
Assessment No
and Assessor's
Parcel No.
I.
Amount of
Assessment
II. Assessment
as Modified
CITY OF SAN MARCOS LANDSCAPING AND LIGHTING DISTRICT NO. 1
ASSESSMENT ROLL WITHOUT ZERO PARCELS
THIS ASSESSMENT ROLL IS APPLICABLE FOR THE ENSUING 12 MONTHS PERIOD, BEING THE FISCAL YEAR COMMENCING JULY 1, 2026 THROUGH JUNE 30, 2027
THE ASSESSMENTS ARE THOSE CONFIRMEND IN COLUMN I, UNLESS A DIFFERENT
FIGURE APPEARS IN COLUMN II, AS MODIFIED
228-312-12-43 8.10
228-312-12-44 8.10
228-312-12-45 8.10
228-312-12-46 8.10
228-312-12-47 8.10
228-312-12-48 8.10
228-312-12-49 8.10
228-312-12-51 8.10
228-312-12-54 8.10
228-312-12-56 8.10
228-312-12-57 8.10
228-312-12-58 8.10
228-312-12-59 8.10
228-312-12-60 8.10
228-312-12-61 8.10
228-312-12-62 8.10
228-312-12-63 8.10
228-312-12-64 8.10
228-312-12-66 8.10
228-312-12-68 8.10
228-312-12-69 8.10
228-312-12-70 8.10
228-312-12-71 8.10
228-312-12-72 8.10
228-312-12-73 8.10
228-312-12-75 8.10
228-312-12-76 8.10
228-312-12-77 8.10
228-312-12-78 8.10
228-312-12-79 8.10
228-312-12-80 8.10
228-312-12-81 8.10
228-312-12-82 8.10
228-312-12-83 8.10
228-312-12-85 8.10
228-312-12-86 8.10
228-312-12-87 8.10
228-312-12-88 8.10
6/15/2026 Page 142 of 147 310
Assessment No
and Assessor's
Parcel No.
I.
Amount of
Assessment
II. Assessment
as Modified
CITY OF SAN MARCOS LANDSCAPING AND LIGHTING DISTRICT NO. 1
ASSESSMENT ROLL WITHOUT ZERO PARCELS
THIS ASSESSMENT ROLL IS APPLICABLE FOR THE ENSUING 12 MONTHS PERIOD, BEING THE FISCAL YEAR COMMENCING JULY 1, 2026 THROUGH JUNE 30, 2027
THE ASSESSMENTS ARE THOSE CONFIRMEND IN COLUMN I, UNLESS A DIFFERENT
FIGURE APPEARS IN COLUMN II, AS MODIFIED
228-312-12-90 8.10
228-312-12-91 8.10
228-312-12-92 8.10
228-312-12-94 8.10
228-312-12-95 8.10
228-312-12-96 8.10
228-312-12-97 8.10
228-360-42-00 83.06
228-360-43-00 137.08
228-360-44-00 434.42
228-530-01-00 21.56
228-530-02-00 21.56
228-530-03-00 21.56
228-530-04-00 21.56
228-530-05-00 21.56
228-530-06-00 21.56
228-530-07-00 21.56
228-530-08-00 21.56
228-530-09-00 21.56
228-530-10-00 21.56
228-530-11-00 21.56
228-530-12-00 21.56
228-530-13-00 21.56
228-530-14-00 21.56
228-530-15-00 21.56
228-530-16-00 21.56
228-530-17-00 21.56
228-530-18-00 21.56
228-530-19-00 21.56
228-530-20-00 21.56
228-530-21-00 21.56
228-530-22-00 21.56
228-530-23-00 21.56
228-530-24-00 21.56
228-530-25-00 21.56
228-530-26-00 21.56
228-530-27-00 21.56
228-530-28-00 21.56
6/15/2026 Page 143 of 147 311
Assessment No
and Assessor's
Parcel No.
I.
Amount of
Assessment
II. Assessment
as Modified
CITY OF SAN MARCOS LANDSCAPING AND LIGHTING DISTRICT NO. 1
ASSESSMENT ROLL WITHOUT ZERO PARCELS
THIS ASSESSMENT ROLL IS APPLICABLE FOR THE ENSUING 12 MONTHS PERIOD, BEING THE FISCAL YEAR COMMENCING JULY 1, 2026 THROUGH JUNE 30, 2027
THE ASSESSMENTS ARE THOSE CONFIRMEND IN COLUMN I, UNLESS A DIFFERENT
FIGURE APPEARS IN COLUMN II, AS MODIFIED
228-530-29-00 21.56
228-530-30-00 21.56
228-530-31-00 21.56
228-530-32-00 21.56
228-530-33-00 21.56
228-530-34-00 21.56
228-530-35-00 21.56
228-530-36-00 21.56
228-530-37-00 21.56
228-530-38-00 21.56
228-530-39-00 21.56
228-530-40-00 21.56
228-530-41-00 21.56
228-530-42-00 21.56
228-530-43-00 21.56
228-530-44-00 21.56
228-530-45-00 21.56
228-530-46-00 21.56
228-530-47-00 21.56
228-530-48-00 21.56
228-530-49-00 21.56
228-530-50-00 21.56
228-530-51-00 21.56
228-530-52-00 21.56
228-530-53-00 21.56
228-530-54-00 21.56
228-551-01-00 21.56
228-551-02-00 21.56
228-551-03-00 21.56
228-551-04-00 21.56
228-551-05-00 21.56
228-551-06-00 21.56
228-551-07-00 21.56
228-551-08-00 21.56
228-551-09-00 21.56
228-551-10-00 21.56
228-551-11-00 21.56
228-551-12-00 21.56
6/15/2026 Page 144 of 147 312
Assessment No
and Assessor's
Parcel No.
I.
Amount of
Assessment
II. Assessment
as Modified
CITY OF SAN MARCOS LANDSCAPING AND LIGHTING DISTRICT NO. 1
ASSESSMENT ROLL WITHOUT ZERO PARCELS
THIS ASSESSMENT ROLL IS APPLICABLE FOR THE ENSUING 12 MONTHS PERIOD, BEING THE FISCAL YEAR COMMENCING JULY 1, 2026 THROUGH JUNE 30, 2027
THE ASSESSMENTS ARE THOSE CONFIRMEND IN COLUMN I, UNLESS A DIFFERENT
FIGURE APPEARS IN COLUMN II, AS MODIFIED
228-551-13-00 21.56
228-551-14-00 21.56
228-551-15-00 21.56
228-551-16-00 21.56
228-551-17-00 21.56
228-551-18-00 21.56
228-551-19-00 21.56
228-551-20-00 21.56
228-551-21-00 21.56
228-551-22-00 21.56
228-551-23-00 21.56
228-551-24-00 21.56
228-551-25-00 21.56
228-551-26-00 21.56
228-551-27-00 21.56
228-551-28-00 21.56
228-551-29-00 21.56
228-551-30-00 21.56
228-551-31-00 21.56
228-551-32-00 21.56
228-551-33-00 21.56
228-551-34-00 21.56
228-551-35-00 21.56
228-551-36-00 21.56
228-551-37-00 21.56
228-551-38-00 21.56
228-551-39-00 21.56
228-551-40-00 21.56
228-551-41-00 21.56
228-551-42-00 21.56
228-551-43-00 21.56
228-551-44-00 21.56
228-551-45-00 21.56
228-551-46-00 21.56
228-551-47-00 21.56
228-551-48-00 21.56
228-551-49-00 21.56
228-551-50-00 21.56
6/15/2026 Page 145 of 147 313
Assessment No
and Assessor's
Parcel No.
I.
Amount of
Assessment
II. Assessment
as Modified
CITY OF SAN MARCOS LANDSCAPING AND LIGHTING DISTRICT NO. 1
ASSESSMENT ROLL WITHOUT ZERO PARCELS
THIS ASSESSMENT ROLL IS APPLICABLE FOR THE ENSUING 12 MONTHS PERIOD, BEING THE FISCAL YEAR COMMENCING JULY 1, 2026 THROUGH JUNE 30, 2027
THE ASSESSMENTS ARE THOSE CONFIRMEND IN COLUMN I, UNLESS A DIFFERENT
FIGURE APPEARS IN COLUMN II, AS MODIFIED
228-551-51-00 21.56
228-551-52-00 21.56
228-551-53-00 21.56
228-551-54-00 21.56
228-551-55-00 21.56
228-551-56-00 21.56
228-551-57-00 21.56
228-551-58-00 21.56
228-551-59-00 21.56
228-551-60-00 21.56
228-551-61-00 21.56
228-551-62-00 21.56
228-551-63-00 21.56
228-551-64-00 21.56
228-551-65-00 21.56
228-551-66-00 21.56
228-551-67-00 21.56
228-551-68-00 21.56
228-551-69-00 21.56
228-551-70-00 21.56
228-551-73-00 21.56
228-551-74-00 21.56
228-551-75-00 21.56
228-551-76-00 21.56
228-551-77-00 21.56
228-551-78-00 21.56
228-551-79-00 21.56
228-552-07-00 21.56
228-552-08-00 21.56
228-552-09-00 21.56
228-552-10-00 21.56
228-552-13-00 21.56
228-552-14-00 21.56
228-552-15-00 21.56
228-552-16-00 21.56
228-552-17-00 21.56
228-552-18-00 21.56
228-552-23-00 21.56
6/15/2026 Page 146 of 147 314
Assessment No
and Assessor's
Parcel No.
I.
Amount of
Assessment
II. Assessment
as Modified
CITY OF SAN MARCOS LANDSCAPING AND LIGHTING DISTRICT NO. 1
ASSESSMENT ROLL WITHOUT ZERO PARCELS
THIS ASSESSMENT ROLL IS APPLICABLE FOR THE ENSUING 12 MONTHS PERIOD, BEING THE FISCAL YEAR COMMENCING JULY 1, 2026 THROUGH JUNE 30, 2027
THE ASSESSMENTS ARE THOSE CONFIRMEND IN COLUMN I, UNLESS A DIFFERENT
FIGURE APPEARS IN COLUMN II, AS MODIFIED
228-552-24-00 21.56
228-552-25-00 21.56
228-552-27-00 21.56
228-552-28-00 21.56
228-552-29-00 21.56
228-552-30-00 21.56
228-552-31-00 21.56
228-552-32-00 21.56
228-552-33-00 21.56
228-552-34-00 21.56
228-552-48-00 21.56
228-552-49-00 21.56
228-552-50-00 21.56
228-552-52-00 21.56
228-552-53-00 21.56
228-552-54-00 21.56
228-552-56-00 21.56
228-552-61-00 21.56
Total 529,016.46
6/15/2026 Page 147 of 147 315
CITY OF SAN MARCOS 1 Civic Center Drive, San Marcos, CA 92069 | 760-744-1050 | SanMarcosCA.gov 15
PART IV
DIAGRAM
CITY OF SAN MARCOS
LANDSCAPING AND LIGHTING DISTRICT NO. 1
316
CITY OF SAN MARCOS 1 Civic Center Drive, San Marcos, CA 92069 | 760-744-1050 | SanMarcosCA.gov 16
Reference is made to the full size Diagram on file in the Office of the City Engineer of the City of San Marcos showing the boundaries of the Maintenance District and boundaries of the benefit zones established within the district as same existed at the ti me of the adoption of the Resolution of Intention and the initiation of these proceedings.
317
318
City of San Marcos
Staff Report
1 Civic Center Drive
San Marcos, CA 92069
File #:TMP-2491
MEETING DATE:
July 28, 2026
SUBJECT:
RESOLUTION NO. 2026-9651 - CONFIRMING THE DIAGRAM AND ASSESSMENT AND PROVIDING FOR
THE LEVY OF THE ANNUAL ASSESSMENT OF VALLECITOS TOWN CENTER STREET MAINTENANCE DISTRICT FOR FISCAL YEAR 2026-2027
Recommendation
ADOPT a resolution confirming the diagram and assessment and providing for the levy of the assessment of Vallecitos Town Center Street Maintenance District for Fiscal Year 2026-2027.
Board or Commission Action
Not Applicable
Relevant Council Strategic Theme
Good Governance
Economic Development
Relevant Department Goal
Not Applicable
Executive Summary
This is a public hearing to receive public input on the proposed levy of assessments for Fiscal Year 2026-2027 for the City of San Marcos Vallecitos Town Center Street Maintenance District (“District”). The Street Landscape and Lighting Act of 1972 requires that districts formed under its provisions be renewed each fiscal year in which an assessment is to be levied.
Discussion
In October 1999, at the request of the property owners, the Vallecitos Town Center Street Maintenance District was formed pursuant to the terms of the Landscaping and Lighting Act of 1972 by Resolution 1999-5300. The purpose of this District is to provide yearly revenue from properties to pay their fair share of street maintenance costs along Center Drive and energy and maintenance costs of existing traffic signals within the district.
The Landscaping and Lighting Act requires that a resolution be adopted for the renewal of the District levy for the upcoming year. The Engineer's Report, which discusses the scope of services and apportionment of the levy, is attached.
City of San Marcos Printed on 7/24/2026Page 1 of 2
powered by Legistar™
319
File #:TMP-2491
Fiscal Impact
The Vallecitos Town Center Street Maintenance District is estimated to produce sufficient revenues to cover all expected and eligible expenses with no funding from the General Fund (100) for the Fiscal Year of 2026-27.
The renewal of District assessments will allow for the continued levy on annexed properties within the District.
These funds are used to maintain street and signal improvements within the District.
Attachment(s)
Resolution
Attachment A: Vicinity Map
Attachment B: Engineer’s Report
Prepared/Submitted by: Jeffrey Jorgenson, Accounting & Treasury Manager Reviewed by: Donna Apar, Finance Director
Approved by: Tim Selke, Assistant City Manager
City of San Marcos Printed on 7/24/2026Page 2 of 2
powered by Legistar™
320
RESOLUTION NO. 2026-XXXX
A RESOLUTION OF THE CITY COUNCIL OF THE CITY
OF SAN MARCOS, CALIFORNIA, CONFIRMING THE
DIAGRAM AND ASSESSMENT AND PROVIDING FOR
THE LEVY OF THE ANNUAL ASSESSMENT IN
VALLECITOS TOWN CENTER STREET MAINTENANCE
DISTRICT
WHEREAS, the City Council of the City of San Marcos, California, has initiated proceedings for the levy of the annual assessment for a street lighting district pursuant to the terms and provisions of the "Landscaping and Lighting Act of 1972" (hereinafter “the Act"), being Part 2 of Division 15 of the Streets and Highways Code of the State of California, in a district known and designated as: VALLECITOS TOWN CENTER STREET MAINTENANCE DISTRICT (hereinafter the "District); and
WHEREAS, the City Council order ed the preparation of a report as required by the Act (hereinafter “the Report”), the City Engineer prepared and filed th e Report with the City Council for its consideration, this City Council did subsequently adopt its Resolution of Intention to levy and collect assessments relating to the District for the fi scal year commencing July 1, 2026, and ending June 30, 2027, and this City Council did further proceed to give notice of the time and place for a public hearing on all matters relating to the levy of the proposed annual assessment; and
WHEREAS, the City Council has considered all oral statements and all written protests made or filed by all interested persons; and
WHEREAS, the City Council now desires to proceed with the levy of the annual assessment.
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF SAN MARCOS HEREBY RESOLVES AS FOLLOWS:
1. That the above recitals are all true and correct.
2. That this City Council hereby approves and confirms the maximum authorized assessment for FY 2026-2027, the proposed levy for the same period, as well as the diagram as provided in the Engineer’s Report and the spreadsheet attached hereto as 321
Resolution 2026-XXXX
Exhibit A and Exhibit B, respectively.
3. That the adoption of this Resolution constitutes the levy of the assessme nt for the fiscal year commencing July 1, 2026, and ending June 30, 2027, for the District.
4. That the City Clerk is hereby ordered and directed to file a certified copy of the diagram and assessment with the County Auditor. Said filing must be comple ted no later than August 28, 2026.
5. That after the filing of the diagram and assessment, the County Auditor shall enter on the County assessment roll opposite each lot or parcel of land the amount assessed thereupon, as shown in the assessment. The ass essment shall be collected at the same time and in the same manner as County taxes are collected, and after collection by the County, the net amount of the assessment, after deduction for any compensation due to the County for collection, shall be paid to the Treasurer of the City.
6. That the maximum authorized assessment for FY 2026-2027, the proposed levy for the same period, and the diagram shall be filed in the Office of the City Clerk, with a certified copy to be filed in the Office of the City Engineer. Said maximum authorized assessment, assessment, and the certified copy thereof, shall be open for public inspection.
PASSED, APPROVED, and ADOPTED this 28th day of July 2026, by the City Council of the City of San Marcos by the following roll call vote:
AYES: COUNCILMEMBERS:
NOES: COUNCILMEMBERS:
ABSENT: COUNCILMEMBERS:
_________________________
Rebecca D. Jones, Mayor
City of San Marcos
ATTEST:
Phillip Scollick, City Clerk
City of San Marcos
322
323
ENGINEER’S REPORT
FOR
VALLECITOS TOWN CENTER STREET MAINTENANCE DISTRICT
FISCAL YEAR 2026/2027
PREPARED: JUNE 10, 2026
INTENT MEETING: JUNE 23, 2026
PUBLIC HEARING: JULY 28, 2026
324
CITY OF SAN MARCOS 1 Civic Center Drive, San Marcos, CA 92069 | 760-744-1050 | SanMarcosCA.gov 1
CITY OF SAN MARCOS
VALLECITOS TOWN CENTER STREET MAINTENANCE DISTRICT
ENGINEER’S REPORT CERTIFICATE
This Report describes the Vallecitos Town Center St reet Maintenance District (“District”) including the improvements, budgets, parcels and assessments to be levied for fiscal year 2026/27, as they existed at the time of the passage of the Resolution of Intention. Reference is hereby made to the San Diego County Assessor maps for a detailed description of the lines and dimensions of parcels within the District.
The undersigned respectfully submit the enclosed report as directed by the City Council. The undersigned certifies that he is a Professional Engineer, registered in the State of California.
DATED:
B Y :
Isaac Etchamendy, P.E.
City Engineer
R.C.E. No. 81294
I HEREBY CERTIFY that the enclosed Engineer 's Report, together with Assessment Roll and Assessment Diagram thereto attached, was filed in the office of the City Clerk on the day of , 2026.
BY:
Phillip Scollick, City Clerk
City of San Marcos
San Diego County, California
I HEREBY CERTIFY that the enclosed Engineer's Report, together with Assessment Roll thereto attached, was approved and confirmed by the City Council of the City of San Marcos, California, on the day of , 2026.
BY:
Phillip Scollick, City Clerk
City of San Marcos
San Diego County, California
325
CITY OF SAN MARCOS 1 Civic Center Drive, San Marcos, CA 92069 | 760-744-1050 | SanMarcosCA.gov 2
TABLE OF CONTENTS
Engineer’s Report Certificate 1
R e p o r t 3
Part A - Plans and Specifications 5
P a r t B - E s t i m a t e o f C o s t 7
P a r t C - A s s e s s m e n t R o l l 8
Part D - Method of Apportionment of Assessment 9
Part E - Property Owner List 12
P a r t F - A s s e s s m e n t D i a g r a m 1 3
326
CITY OF SAN MARCOS 1 Civic Center Drive, San Marcos, CA 92069 | 760-744-1050 | SanMarcosCA.gov 3
CITY OF SAN MARCOS
FISCAL YEAR 2026-2027
ENGINEER'S REPORT
PREPARED PURSUANT TO THE PROVISIONS OF
ORDINANCE No. 99-1071 OF THE CITY OF SAN MARCOS,
ARTICLE XIIID OF THE CALIFORNIA CONSTITUTION, AND
THE PROPOSITION 218 OMNIBUS IMPLEMENTATION ACT
(GOVERNMENT CODE SECTION 53750 ET SEQ.)
Pursuant to Ordinance No. 99-1071 of the City of San Marcos, Article XIIID of the California Constitution, the Proposition 218 Omnibus Implementa tion Act (all of which are designated herein as "the code") and in accordance with the Resolution of Initiation adopted by the City Council of the City of San Marcos, State of California, in connection with the proceedings for:
VALLECITOS TOWN CENTER
STREET MAINTENANCE DISTRICT
Hereinafter referred to as the "Maintenance Dist rict" or "District", submit herewith the "Report" consisting of six (6) parts as follows:
PART A
PLANS AND SPECIFICATIONS
Plans and specifications for the existing and ultimate improvements are as set forth on the lists thereof, attached hereto, and are on file in the office of the City Engineer and are incorporated herein by reference.
PART B
ESTIMATE OF COST
An estimate of the costs of the maintenance and/or servicing of the improvements, including incidental costs and expenses in connection therewith, is as set forth on the lists thereof, attached hereto, and are on file in the Office of the City Clerk and incorporated herein by reference.
327
CITY OF SAN MARCOS 1 Civic Center Drive, San Marcos, CA 92069 | 760-744-1050 | SanMarcosCA.gov 4
PART C
ASSESSMENT ROLL
An assessment of the estimated cost of the maintenance and/or servicing of the improvements on each benefited lot or parcel of land within the Maintenance District is attached hereto and incorporated herein by reference.
PART D
METHOD OF APPORTIONMENT
The method of apportionment of assessments indicates the proposed assessment of the net amount of the costs and expenses of the maintenance and/or servicing of the improvements to be assessed upon the several lots and parcels of land within the Maintenance District in proportion to the estimated special benefits to be received by such lots and parcels.
PART E
PROPERTY OWNERS LIST
A list of the names and addresses of the owners of real property within this Maintenance District, as shown on the last equalized roll of the Assessor of the County of San Diego, is keyed to the records of the Assessor of the County of San Diego which are incorporated herein by reference.
PART F
ASSESSMENT DIAGRAM
The Diagram of the Maintenance District Bounda ries showing the exterior boundaries of the Maintenance District, the boundaries of any zones within the Maintenance District and the lines and dimensions of each lot or parcel of land within the Maintenance District is attached hereto and incorporated herein by reference.
The lines and dimensions of each lot or parcel within the Maintenance District are those lines and dimensions shown on the maps of the Assessor of the County of San Diego for the fiscal year to which this Report applies. The Assessor's maps and records are incorporated by reference herein and made part of this Report.
328
CITY OF SAN MARCOS 1 Civic Center Drive, San Marcos, CA 92069 | 760-744-1050 | SanMarcosCA.gov 5
PART A
PLANS AND SPECIFICATIONS
The existing improvements, which have been constructed within the City of San Marcos, and those additional improvements that may be subsequently constructed, and that are proposed to be serviced and maintained as generally described as follows:
DESCRIPTION OF IMPROVEMENTS AND MAINTENANCE
FOR THE CITY OF SAN MARCOS
VALLECITOS TOWN CENTER STREET MAINTENANCE DISTRICT
The improvements proposed to be maintained may be generally described as Center Drive from Nordahl Road to the public terminus and the traffic signals at Center Drive and Avenida Ricardo, Center Drive at Nordahl Road, and Montiel Road at Nordahl Road. The maintenance of such improvements is proposed to consist of the continued maintenance and operation of such improvements, including the operation, servicing and maintenance of pavement, curb and gutter, sidewalk, traffic signals and appurtenant facilities that are located in and along such streets and sidewalks, including but not limited to, personnel, electrical energy, utilities, materials, contracting services, and other items necessary for the satisfac tory operation of these services described as follows.
Pavement and Appurtenant Facilities
Pavement, curb and gutter, sidewalk and appurtenant facilities, in public street and right-of- way, and in dedicated easements within the boundary of said Maintenance District.
Traffic Signals and Appurtenant Facilities
Poles, fixtures, bulbs, conduits, equipment including guys, anchors, posts and pedestals, metering devices and appurtenant facilities as required to prov ide traffic signals and safety lighting in public street and sidewalk right-of-ways and easement within boundaries of said Maintenance District.
Maintenance means the furnishing of all services and materials for the ordinary and usual operation, maintenance, repair servicing of the above described section of Center Drive, above described traffic signals and appurtenant improvements in and around Vallecitos Town Center, including repair, slurry sealing, chip sealing, removal or replacement of all or part of any of the streets, sidewalks or appurtenant improvements; and the cleaning, sandblasting, and painting of improvements to remove or cover graffiti.
Operation of servicing means the furnishing of electric energy for the public traffic signal improvements or appurtenant facilities, the operat ion of controllers and the administration of all aspects of the maintenance and the District.
329
CITY OF SAN MARCOS 1 Civic Center Drive, San Marcos, CA 92069 | 760-744-1050 | SanMarcosCA.gov 6
Reference is made to Part "D" of this report for a discussion of the Zones of Benefit and the facilities associated with them that are serviced and maintained.
The roadway will be subject to on-going maintenanc e and rehabilitation on a 4 to 5 year cycle, including crack sealing, slurry sealing, chip sealing and any other rehabilitation necessary to maintain the roadway. The estimated cost of this on-going maintenance and rehabilitation will be collected in the years prior to the expected maintenance.
The plans and specifications for the improvements, showing the general nature, location and the extent of the improvements, are on file in the City Engineer and are referenced herein made a part of this report.
330
CITY OF SAN MARCOS 1 Civic Center Drive, San Marcos, CA 92069 | 760-744-1050 | SanMarcosCA.gov 7
PART B
ESTIMATE OF COST
The City's budget for the operation, maintenance, and servicing costs, shown below, details the estimated costs for Fiscal Year 2026-2027. The Code provides that the total cost of the maintenance and services, together with incidental expenses, may be financed from the assessment proceeds. The incidental expenses may include engineering fees, legal fees, printing, mailing, postage, publishing, and all other related costs identified with the district proceedings.
The Code requires that a special fund be set-up for the revenues and expenditures of the District.
Funds raised by assessment shall be used only for the purpose as stated herein. The City may advance funds to the District, if needed, to en sure adequate cash flow, and will be reimbursed for any such advances upon receipt of assessments . Any surplus or deficit remaining on July 1 must be carried over into the next fiscal year.
331
FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27
Budget Budget Budget Budget Projected Projected Projected Amount Actual Variance Amount Actual Variance Amount Actual Variance Amount Actual Variance Amount Actual Variance Assessment Revenues
Interest Earnings 0.00 1,915.63 1,915.63 2,000.00 7,612.21 5,612.21 2,000.00 9,612.32 7,612.32 5,000.00 4,620.03 (379.97) 6,200.00 0.00 6,200.00 Annual Assessment 24,399.95 24,433.98 34.03 22,232.19 22,286.52 54.33 25,399.92 25,417.04 17.12 26,595.80 26,562.96 (32.84) 26,949.87 0.00 26,949.87 ------------------ ------------------ ---------------------- ------------------ ------------------ ---------------------- ------------------ ------------------ ---------------------- ------------------ ------------------- ---------------------- ---------------- ------------------ ---------------- Total Assessment Revenues 24,399.95 26,349.61 1,949.66 24,232.19 29,898.73 5,666.54 27,399.92 35,029.36 7,629.44 31,595.80 31,182.99 (412.81) 33,149.87 0.00 33,149.87 Costs and Future Funding
Signal Maintenance Costs
VTC-C Signal @ Nordahl/Center Dr 50% 3,247.21 271.42 2,975.79 3,484.25 271.24 3,213.01 3,651.50 358.59 3,292.91 3,753.74 310.84 3,442.90 3,900.13 3,900.13 VTC-D Signal @ Nordahl/Montiel 33% 2,165.45 145.37 2,020.08 2,323.53 117.30 2,206.23 2,435.06 136.14 2,298.92 2,503.24 111.17 2,392.07 2,600.87 2,600.87 VTC-E Signal @ Center Dr/Ave Ricardo 100% 6,494.41 682.13 5,812.28 6,968.50 768.41 6,200.09 7,302.99 994.46 6,308.53 7,507.48 822.50 6,684.98 7,800.27 7,800.27 ------------------ ------------------ ---------------------- ------------------ ------------------ ---------------------- ------------------ ------------------ ---------------------- ------------------ ------------------- ---------------------- ---------------- ------------------ ---------------- Subtotal Signal Maintenance Costs 11,907.07 1,098.92 10,808.15 12,776.29 1,156.95 11,619.34 13,389.55 1,489.19 11,900.36 13,764.45 1,244.51 12,519.94 14,301.27 0.00 14,301.27 Incidental Costs
City Administration 3,000.00 3,000.00 0.00 3,000.00 3,000.00 0.00 3,000.00 3,000.00 0.00 5,000.00 5,000.00 0.00 5,000.00 5,000.00 Liabiltiy Insurance 3,000.00 3,000.00 0.00 3,000.00 3,000.00 0.00 3,000.00 3,000.00 0.00 3,000.00 3,000.00 0.00 3,000.00 3,000.00 Assessment Engineer 3,000.00 2,973.50 26.50 2,500.00 2,889.25 (389.25) 2,500.00 2,742.25 (242.25) 4,000.00 4,089.85 (89.85) 7,584.91 7,584.91 ------------------ ------------------ ---------------------- ------------------ ------------------ ---------------------- ------------------ ------------------ ---------------------- ------------------ ------------------- ---------------------- ---------------- ------------------ ---------------- Subtotal Incidental Costs 9,000.00 8,973.50 26.50 8,500.00 8,889.25 (389.25) 8,500.00 8,742.25 (242.25) 12,000.00 12,089.85 (89.85) 15,584.91 0.00 15,584.91 Subtotal Signal Maintenance and Incidental Costs 20,907.07 10,072.42 10,834.65 21,276.29 10,046.20 11,230.09 21,889.55 10,231.44 11,658.11 25,764.45 13,334.36 12,430.09 29,886.18 0.00 29,886.18 ------------------ ------------------ ---------------------- ------------------ ------------------ ---------------------- ------------------ ------------------ ---------------------- ------------------ ------------------- ---------------------- ---------------- ------------------ ---------------- Subtotal Revenue Over/(Under) Costs 3,492.88 16,277.19 (8,884.99) 2,955.90 19,852.53 (5,563.54) 5,510.37 24,797.92 (4,028.67) 5,831.34 17,848.63 (12,842.90) 3,263.69 0.00 3,263.69 Future Pavement Maintenance Funding
Center Dr (Nordahl Rd to Ave. Ricardo) 7,344.24 7,344.24 0.00 7,880.36 7,880.36 0.00 8,258.62 8,258.62 0.00 8,489.86 8,489.86 0.00 8,820.97 8,820.97 Center Dr (Ave. Ricardo to Public Terminus) 5,237.95 5,237.95 0.00 5,620.32 5,620.32 0.00 5,890.09 5,890.09 0.00 6,055.02 6,055.02 0.00 6,291.16 6,291.16 ------------------ ------------------ ---------------------- ------------------ ------------------ ---------------------- ------------------ ------------------ ---------------------- ------------------ ------------------- ---------------------- ---------------- ------------------ ---------------- Subtotal Future Pavement Maintenance Funding 12,582.18 12,582.18 0.00 13,500.68 13,500.68 0.00 14,148.72 14,148.72 0.00 14,544.88 14,544.88 0.00 15,112.13 0.00 15,112.13 ------------------ ------------------ ---------------------- ------------------ ------------------ ---------------------- ------------------ ------------------ ---------------------- ------------------ ------------------- ---------------------- ---------------- ------------------ ---------------- Total Costs and Future Funding 33,489.25 22,654.60 10,834.65 34,776.97 23,546.88 11,230.09 36,038.26 24,380.16 11,658.11 40,309.33 27,879.24 12,430.09 44,998.31 0.00 44,998.31 ------------------ ------------------ ---------------------- ------------------ ------------------ ---------------------- ------------------ ------------------ ---------------------- ------------------ ------------------- ---------------------- ---------------- ------------------ ---------------- Total Over/(Under) (9,089.30) 3,695.01 (8,884.99) (10,544.78) 6,351.85 (5,563.54) (8,638.34) 10,649.20 (4,028.67) (8,713.54) 3,303.75 (12,842.90) (11,848.44) 0.00 (11,848.44) Fund Balance
Future Maintenance Costs - Center Dr (Nordahl Rd to Ave. Ricardo) Begining Balance $13,702.45 $46,639.20 $21,046.69 $51,115.44 $28,927.05 $58,995.80 $0.00 $67,254.42 $8,489.86 $17,753.89 Additions (Annual Levy) 7,344.24 7,344.24 7,880.36 7,880.36 8,258.62 8,258.62 8,489.86 8,489.86 8,820.97 0.00 Expenditure (Actual) (2,868.00) 0.00 (37,185.67) 0.00 (57,990.40) ------------------ ------------------ ------------------ ------------------ ------------------ ------------------ ------------------ ------------------- ---------------- ------------------ Subtotal Center Dr (Nordahl Rd to Ave. Ricardo) $21,046.69 $51,115.44 $28,927.05 $58,995.80 $0.00 $67,254.42 $8,489.86 $17,753.89 $17,310.83 $17,753.89 Future Maintenance Costs - Center Dr (Ave. Ricardo to Public Terminus) Begining Balance $9,772.66 $46,343.93 $15,010.61 $51,581.87 $20,630.93 $57,202.19 $0.00 $63,092.28 $6,055.02 $15,617.70 Additions (Annual Levy) 5,237.95 5,237.95 5,620.32 5,620.32 5,890.09 5,890.09 6,055.02 6,055.02 6,291.16 0.00 Expenditure (Actual) 0.00 0.00 (26,521.02) 0.00 (53,529.60) ------------------ ------------------ ------------------ ------------------ ------------------ ------------------ ------------------ ------------------- ---------------- ------------------ Subtotal Center Dr (Ave. Ricardo to Public Terminus) $15,010.61 $51,581.87 $20,630.93 $57,202.19 $0.00 $63,092.28 $6,055.02 $15,617.70 $12,346.18 $15,617.70 ------------------ ------------------ ------------------ ------------------ ------------------ ------------------ ------------------ ------------------- ---------------- ------------------ Total Future Maintenance Costs $36,057.30 $102,697.31 $49,557.98 $116,197.99 $0.00 $130,346.71 $14,544.88 $33,371.59 $29,657.01 $33,371.59 Operational Reserve
Operational Reserve Requirement $36,733.88 $39,415.45 $41,307.39 $42,464.00 $44,120.10 (150% of Annual Maintenance Costs)
Reserves
Begining Balance $44,166.78 $53,861.79 $66,213.64 $58,862.84 $62,166.59 Additions (Uses) 3,695.01 6,351.85 10,649.20 3,303.75 0.00 Adjustments 6,000.00 6,000.00 (18,000.00)
------------------ ------------------ ------------------ ------------------- ------------------ Reserves Ending Balance $53,861.79 $66,213.64 $58,862.84 $62,166.59 $62,166.59 Total Fund Balance as of 6/30 $156,559.10 $182,411.63 $189,209.55 $95,538.18 $95,538.18
CITY OF SAN MARCOS
VALLECITOS TOWN CENTER STREET MAINTENANCE DISTRICT
FISCAL YEAR 2026-27 ANNUAL ASSESSMENT
ACCOUNT RECONCILIATION
332
CITY OF SAN MARCOS 1 Civic Center Drive, San Marcos, CA 92069 | 760-744-1050 | SanMarcosCA.gov 8
PART C
ASSESSMENT ROLL
The Assessment Roll is a listing of the proposed assessment and the amount of assessment for Fiscal Year 2026-2027 apportioned to each lot or parcel, as shown on the last equalized roll of the Assessor of the County of Dan Diego Assessor's Office, and contained in the Assessment Roll, shown as Table 3 in Part "D" of this Report, and which is incorporated herein by reference.
The description of each lot or parcel is part of the records of the Assessor of the County of San Diego and these records are, by reference, made part of this Report. 333
CITY OF SAN MARCOS 1 Civic Center Drive, San Marcos, CA 92069 | 760-744-1050 | SanMarcosCA.gov 9
PART D
METHOD OF APPORTIONMENT OF ASSESSMENT
General
Since the maintenance of the improvements is to be funded by the levying of assessments, Article XIIID of the State Constitution (Proposition 218) requires that the amount of the assessments be based on the estimated special benefits that the properties receive from the works of improvement.
In addition, Section 4 of Article XIIID required that a parcel's assessment may not exceed the reasonable cost of the proportional special benefit conferred on that parcel. Section 4 also provides that only special benefits are assessable and the local agency levying the assessment must separate the general benefits from the special benefits. It also requires that publicly owned property that specially benefits from the improvements be assessed. The State Constitution does not specify the method or formula that should be used to apportion the cost to properties in any special assessment district proceedings.
Based upon the analysis of the special and direct benefit to be received by each parcel from the works of improvement, the Assessment Engineer recomme nds the apportionment of costs as outlined below. The approval of the assessments rest wit h the City Council after hearing all testimony and evidence presented at a public hearing. Upon the conclusion of the public hearing, the City Council must make the final determination whether or not the assessment spread has been made in direct proportion to the estimated special benefits received by each parcel within the Maintenance District.
If this is the case, then the City Council may fo rm the Maintenance District and levy the special assessment against the parcels therein.
The improvements proposed to be maintained incl ude the public portion of Center Drive, and the traffic signals at Nordahl Road and Center Drive, Nordahl Road and Montiel Road, and Center Drive and Avenida Ricardo.
The following sections set forth the methodology used to apportion the cost of the improvements to each parcel.
Special Benefit Analysis
Street Improvements
All parcels within the District receive benefits from the proper street maintenance of Center Drive from Nordahl Road to Avenida Ricardo. This section of roadway acts as the entryway into the Vallecitos Town Center Shopping Center as well as a main access point for the properties on Avenida Ricardo. 41% of the street area is located in this portion of Center Drive, therefore 41% of the Center Drive maintenance costs are apportioned to the benefiting parcels.
334
CITY OF SAN MARCOS 1 Civic Center Drive, San Marcos, CA 92069 | 760-744-1050 | SanMarcosCA.gov 10
The maintenance of Center Drive, from Avenida Ricardo to its public terminus, provides traffic circulation to the entire Vallecitos Town Center and therefore all Vallecitos Town Center parcels receive benefit from it. 59% of the street area is located in this portion of Center Drive, therefore 59% of the Center Drive maintenance costs are apportioned to the benefiting parcels.
Traffic Signals
Proper operation of traffic signals is imperative for orderly traffic flow, enhanced congestion management and safety, which decreases the probability of traffic accidents. Traffic signals increase the desirability of an area by promoting enhanced traffic flow and safety to business and residential properties adjacent to the signals by allowing safe turning movements onto and from the main thoroughfares.
Through-traffic traveling along the main thoroughfares receives a general benefit from the additional safety of having controlled merging into and out of travel lanes.
• Center Drive at Avenida Ricardo. All parcels within the Maintenance District will benefit from the proper functioning of the signal at Center Dr ive and Avenida Ricardo. This signal controls traffic completely within the boundaries of th e Maintenance District therefore 100% of its maintenance cost is apportioned to the Maintenance District.
• Center Drive at Nordahl Road. All parcels within the Maintenance District receive a special benefit from the proper functioning of the signal at Center Drive and Nordahl Road. However, this signal is located on a major thoroughfare and so provides a general benefit to the through traffic along Nordahl Road. Because there are tw o benefiting “areas” (the Maintenance District on Nordahl Road), ½ of the signal maintenance is apportioned to the Maintenance District and the other ½ is considered unassessable and will be funded by the City.
• Montiel Road and Nordahl Road. All parcels within Vallecitos Town Center receive a special benefit from the proper functioning of the signal at Nordahl Road and Montiel Road. However, this signal also provides a special benefit to the commercial area on the east side of Nordahl Road, and the signal is a major thoroughfare and so provides a general benefit to the through traffic along Nordahl Road. Because there are three benefiting “areas” (Vallecitos Town Center, the easterly commercial area and Nordahl Road), 1/3 of the signal maintenance is apportioned to the Maintenance District and the other 2/3 is considered unassessable and will be funded by the City.
Zones of Benefit
Parcels within the Maintenance District are assigned a Zone of Benefit based on the above special benefit analysis. The Zones are identified as follows:
Zone 1 – Parcels within the Vallecitos Town Center. These parcels benefit from the following improvements:
335
CITY OF SAN MARCOS 1 Civic Center Drive, San Marcos, CA 92069 | 760-744-1050 | SanMarcosCA.gov 11
• Center Drive from Nordahl Road to Avenida Ricardo
• Center Drive from Avenida Ricardo to the public terminus • Signal at Nordahl Road and Center Drive
• Signal at Center Drive and Avenida Ricardo
• Signal at Nordahl Road and Montiel Road
Zone 2 – Parcels taking direct access off of Avenida Ricardo. These parcels benefit from the following improvements:
• Center Drive from Nordahl Road to Avenida Ricardo
• Signal at Nordahl Road and Center Drive
• Signal at Center Drive and Avenida Ricardo
The Assessment Diagram, showing the locations of th e Benefit Zones, can be found in Part F of this Report.
Method of Apportionment
Trip Generation Factors are used to apportion the costs of the maintenance of the improvements to each benefiting parcel.
Table 1 attached provides the SANDAG trip generation rates that have been used.
Assessment Units (AU’s) for each parcel within the District are calculated by multiplying the Trip Generation Rate for the parcel’s land use by the number of acres or dwelling units associated with the parcel.
The annual cost for each improvement is divided by the number of Assessment Units of the parcels receiving benefit. This provides an annual Rate per Assessment Unit.
Table 2 attached is a summary of the costs, zones and the AU’s associated with each improvement and the calculated Annual Assessment Rate for each. Estimates for FY 2026-2027 are also provided.
Beneath that table is a summary table for each Be nefit Zone showing the number of Parcels, AU’s and the Annual Assessment Rate per Assessment Unit for parcels in that Zone.
The base assessments are those assessments that were approved for FY 1999-2000. Assessments may be increased by the annual change in Consumer Price Index (CPI), during the preceding year ending in January, for All Urban Consumers for the San Diego area in any fiscal year by City Council approval.
Table 3 attached provides a summary of parcels within the District, their Benefit Zone designation, Assessment Units, annual assessment rate and estimate total assessment. 336
TABLE 1
CITY OF SAN MARCOS
VALLECITOS TOWN CENTER STREET MAINTENANCE DISTRICT
FISCAL YEAR 2026-27 ANNUAL ASSESSMENT
GENERATION RATES
Land
Use Land
Code Use Trip Generation Rate
1 Regional Shopping Center 500 / acre
2 Apartments 6 / dwelling
3 Retirement Comm. / Sr. Apts 4 / dwelling
4 Neighborhood Park 5 / acre
5 School 5 / acre
337
TABLE 2
CITY OF SAN MARCOS
VALLECITOS TOWN CENTER STREET MAINTENANCE DISTRICT
FISCAL YEAR 2026-27 ANNUAL ASSESSMENT
SUMMARY OF COSTS AND ASSESSMENT RATES
Facility
Center Dr Center Dr Signal @ Signal @ Signal @
Nordahl to Ricardo to Nordahl & Nordahl & Center &
Ricardo Public Term. Center Montiel Ricardo Total
Benefit Zones: 1, 2 1 1, 2 1 1, 2
Assessment Units: 28,340.68 26,185.00 28,340.68 26,185.00 28,340.68 Estimated FY 2026-27 Costs: $8,082 $5,764 $3,574 $2,382 $7,147 $26,950 Annual Cost / Asmt Unit: $0.29 $0.22 $0.13 $0.09 $0.25
Total FY 2026-27
Benefit No. of Assessment Asmt. Rate
Zone Parcels Units $ / AU
1 24 26,185.00 $0.97
2 5 2,155.68 $0.66
------------------------- -------------------------
29 28,340.68
338
TABLE 3
CITY OF SAN MARCOS
VALLECITOS TOWN CENTER STREET MAINTENANCE DISTRICT
FISCAL YEAR 2026-27 ANNUAL ASSESSMENT
ANNUAL BUDGET
District's
Share of Prorated
FY 2026-27 FY 2026-27 Reserves & Total
Oper & Maint. Allocation Oper & Maint. Incidental FY 2026-27 Description Costs Factor Costs Costs Costs
Annualized Pavement Maintenance
Center Dr (Nordahl Rd to Ave. Ricardo) $8,821 100% $8,821 ($739) $8,082 Center Dr (Ave. Ricardo to Public Terminus) 6,291 100% 6,291 (527) 5,764 ----------------------- ------------------------- ----------------------- ----------------------- Subtotal $15,112 $15,112 ($1,265) $13,847
Signal @ Nordahl and Center Dr. $7,800 50% $3,900 ($327) $3,574 Signal @ Nordahl and Montiel 7,800 33% 2,600 (218) 2,382 Signal @ Center Dr. and Ave. Ricardo 7,800 100% 7,800 (653) 7,147 ----------------------- ------------------------- ----------------------- ----------------------- Totals $38,513 $29,413 ($2,463) $26,950
Summary of Operational Reserve and Incidental Costs
Operational Reserve
Operational Reserve Requirement for FY 2026-27 (1) $44,119 Less: Estimated Reserve Balance as of June 30, 2026 62,167 -----------------------
Operational Reserve Subtotal ($18,048)
Incidental Costs
City Administration/Assessment Engineer $12,585
Liability Insurance 3,000
-----------------------
Incidental Costs Subtotal $15,585
--------------------
Total Reserves, & Incidental Costs ($2,462.75)
(1) The Reserve Requirement is based on 150% of District's share of annual operating and maintenance costs. 339
CITY OF SAN MARCOS 1 Civic Center Drive, San Marcos, CA 92069 | 760-744-1050 | SanMarcosCA.gov 12
PART E
PROPERTY OWNERS LIST
The property owner list with the names and addresses of each property owner of each lot or parcel, as shown on the Assessment Diagram referenced in Part F herein, is the list of property owners within the District Boundaries as shown on the last equalized roll of the Assessor of the County of San Diego and is, by reference, made part of this report. 340
CITY OF SAN MARCOS 1 Civic Center Drive, San Marcos, CA 92069 | 760-744-1050 | SanMarcosCA.gov 13
PART F
ASSESSMENT DIAGRAM
An Assessment Diagram for the Maintenance District is provided on the following page.
This lines and dimensions of each lot or parcel within the maintenance District are those lines and dimensions shown on the maps of the Assessor of the County of San Diego, for the year when this Report was prepared, and are incorporated by reference herein and made part of this Report.
341
342
City of San Marcos
Staff Report
1 Civic Center Drive
San Marcos, CA 92069
File #:26-2930
MEETING DATE:
July 2026
SUBJECT:
SAN DIEGO ASSOCIATION OF GOVERNMENTS REPORT (MAYOR JONES) Recommendation
Note and File
Attachment(s)
City of San Marcos Printed on 7/24/2026Page 1 of 1
powered by Legistar™
343
City of San Marcos
Staff Report
1 Civic Center Drive
San Marcos, CA 92069
File #:26-2931
MEETING DATE:
July 2026
SUBJECT:
LEAGUE OF CALIFORNIA CITIES REPORT (COUNCILMEMBER MUSGROVE) Recommendation
Note and File
Attachment(s)
City of San Marcos Printed on 7/24/2026Page 1 of 1
powered by Legistar™
344
City of San Marcos
Staff Report
1 Civic Center Drive
San Marcos, CA 92069
File #:26-2932
MEETING DATE:
July 2026
SUBJECT:
NORTH COUNTY TRANSIT DISTRICT REPORT (DEPUTY MAYOR SANNELLA) Recommendation
Note and File.
Attachment(s)
City of San Marcos Printed on 7/24/2026Page 1 of 1
powered by Legistar™
345
City of San Marcos
Staff Report
1 Civic Center Drive
San Marcos, CA 92069
File #:26-2933
MEETING DATE:
July 2026
SUBJECT:
NORTH COUNTY DISPATCH JOINT POWERS AUTHORITY REPORT (COUNCILMEMBER LEBLANG) Recommendation
Note and File
Attachment
City of San Marcos Printed on 7/24/2026Page 1 of 1
powered by Legistar™
346
City of San Marcos
Staff Report
1 Civic Center Drive
San Marcos, CA 92069
File #:26-2934
MEETING DATE:
July 2026
SUBJECT:
CLEAN ENERGY ALLIANCE REPORT (COUNCILMEMBER NUÑEZ)
Recommendation
Note and File
Attachment(s)
City of San Marcos Printed on 7/24/2026Page 1 of 1
powered by Legistar™
347
City of San Marcos
Staff Report
1 Civic Center Drive
San Marcos, CA 92069
File #:26-2935
MEETING DATE:
July 2026
SUBJECT:
CITY COUNCIL BUSINESS VISITS
Recommendation
Note and File
Attachment(s)
City of San Marcos Printed on 7/24/2026Page 1 of 1
powered by Legistar™
348