101 Progress, Suite 200, Irvine, CA 92618 ◼ (949) 655-3900 ◼ WeAreHarris.com February 12, 2026
Hillary Guirola-Leon
Finance Director
City of San Marino
2200 Huntington Drive
San Marino, CA 91108
ANNUAL ADMINISTRATION SERVICES FOR THE CITY’S PUBLIC SAFETY
SPECIAL TAX AND SEWER USER FEE
Dear Hillary:
Harris & Associates (“Harris”) appreciates the opportunity to submit this proposal to continue supporting the City of San Marino’s (the “City”) Public Safety Special Tax and Sewer User Fee (the “Districts”). We have worked closely with the City for nearly 10 years and value the trust placed in our team to deliver consistent, accurate, and responsive service.
Familiarity with the City. Harris brings deep institutional knowledge of the City’s Districts, ongoing administration processes, parcel characteristics, and Los Angeles County coordination requirements. This familiarity allows us to administer the City’s Districts seamlessly, without a learning curve and with minimal demand on City staff time.
Experienced Team with Direct City Knowledge. Harris has assembled an experienced team with a proven track record in special tax consulting and assessment district administration. The City will be supported by the same core team that has successfully delivered these services, providing continuity, institutional knowledge, and direct access to senior‑level expertise
Communication. We pride ourselves on client communication. We provide regular updates and work with clients to address potential issues as early as they are identified. We understand the importance of completing tasks in a timely manner and communicating with City staff regularly regarding any project issues. When working on projects of this nature, we know that our ability to perform and deliver information reflects directly on your staff. Our team understands the importance of meeting our commitments and communicating regularly and openly with your staff.
We also know that staff is pulled in many different directions and understand the need to utilize your time wisely.
We will work with you to determine the best method of communication and decision-making processes.
Harris & Associates, Inc. ◼ Proposal for Annual Administration of City’s Special Taxes 2 of 4
PROJECT TEAM
Harris has assembled the following project team to work with the City.
Donna Segura will serve as Principal-in-Charge/Project Director. Donna is a Director in our Municipal and District Finance team and leads the district formation and administration team. She has over 25 years of special district formation and administration experience consulting to cities, counties and special districts throughout the State of California. She has assisted agencies with the analysis of special benefit from various types of improvements, in accordance with the requirements of Article XIIID of the California State Constitution (Proposition 218). She has also performed formation and annual administration services for Mello-Roos Community Facilities Districts, and various other fee and special tax districts.
Francisco Rojas will serve as the Deputy Project Manager. Francisco has more than 10 years of experience in public finance, with 6 years dedicated specifically to Municipal Finance district administration and formations.
Francisco has managed and coordinated annual assessments and is experienced in the preparation of budgets, annual reports, City Council resolutions, and submittals to County tax rolls. He is well-versed in allocating costs to benefiting parcels, conducting assessment district audits, and development of annual budgets. Francisco specializes in special assessment reporting and administration, demonstrating a proven ability to handle complex data and financial structures effectively. Francisco’s combination of relevant experience and interpersonal skills positions him as an ideal fit for projects requiring precise financial oversight and strategic insights.
Anthony Duarte will serve as the Senior Analyst. Anthony has over three years of experience working in the municipal finance sector, specializing in special financing districts. He has collaborated with a wide range of municipalities across California to support the creation, administration, and maintenance of various district types.
Anthony brings a strong background in levy calculation, budget development and review, and district compliance.
The project team will be supported by additional members of Harris’ Municipal + District Finance team as needed.
SCOPE OF SERVICES
Public Safety Parcel Tax - Annual Levy Services
Task 1: Database Update
Harris will update the parcel tax roll for parcel changes within the City of San Marino based upon the most recent Los Angeles County Assessor data. Identify any parcels where the County data does not include parcel size, land use or other data that is needed to determine the appropriate tax zone to be applied to each parcel.
Prepare a summary of changes for review with City staff.
Task 2: Update Rate
Confirm the rate of the Public Safety Tax annual adjustment as approved by the voters, and tax rate to be applied for each fiscal year.
Task 3: Annual Report
Update the Annual Report to be approved by Council in compliance with SB 165.
Task 4: Preliminary Tax Roll
Prepare Preliminary Tax roll submittal file in the format required for the Los Angeles County Auditor Controller based upon tax rates as approved by the City Council.
Task 5: County Submittal
Submit tax roll prior to County’s August 10th deadline and research any “parcel kick-outs” and resubmit prior to the County deadline.
Harris & Associates, Inc. ◼ Proposal for Annual Administration of City’s Special Taxes 3 of 4 Task 6: Final Tax Roll
Prepare the Final Tax roll after confirmation the submittal file has been accepted and provide the file to the City Clerk to have on file.
Sewer User Fees - Annual Levy Services
Task 7: Database Update
Harris will update the parcel tax roll for parcel changes within the City of San Marino based upon the most recent Los Angeles County Assessor data. Harris will review and confirm the EDU assignments based upon available data provided by LA County Sanitation District. It is assumed that consumption data is not required to be updated. If consumption data is to be updated annually, additional fees will apply.
Task 8: Mailing List
Harris will provide the following, as requested by the City. • Provide the City with updated information to be used in the City's billing letters. • Work with City staff on the text of the billing letters and get final approval from staff. • Help with the coordination of printing and mailing of the billing letters to City of San Marino sewer accounts.
The costs associated with the printing, mailing, and postage of the billing letters are not included in the lump sum fees.
Task 9: Preliminary Tax Roll
Prepare Preliminary Tax roll submittal file in the format required for the Los Angeles County Auditor Controller based upon tax rates as approved by the City Council.
Task 10: County Submittal
Submit tax roll prior to County’s August 10th deadline and research any “parcel kick-outs” and resubmit prior to the County deadline.
Task 11: Final Tax Roll
Prepare the Final Tax roll after confirmation the submittal file has been accepted and provide the file to the City Clerk to have on file.
Responsibilities of City
1. Provide approved tax rates to be applied in each fiscal year.
2. Provide executed County Billing Agreement and approved Resolutions.
PROJECT SCHEDULE
Harris & Associates, Inc. ◼ Proposal for Annual Administration of City’s Special Taxes 4 of 4
PROPOSED FEES
Based on our knowledge and understanding of the City’s special tax districts and the services outlined herein, Harris will provide the services for the following lump sum fees:
Indirect expenses (such as mileage) are included in the lump sum fees above. Invoices will be submitted in July and September and shall be paid within 30 days of receipt. Lump sum fees do not include costs associated with the printing, mailing, and postage of the billing letters described in Task 8.
Additional Services not included in this proposal shall be approved by the City prior to work being performed and billed based on the Schedule of Hourly Rates shown below. Our hourly rates reflect our 2026 rates and will be adjusted by 3% on January 1st of each year.
Our team is excited about continuing our working relationship with the City. If you have any questions, please do not hesitate to contact me.
Sincerely,
Harris & Associates, Inc.
Donna Segura
Director, Municipal + District Finance
[email protected]