City Council Finance Committee
April 29, 2026

Robert Jweinat, Chair
Mark Armstrong, Vice Chair
City of San Ramon
Finance Committee
Agenda
San Ramon City Hall
Training Room, First Floor
7000 Bollinger Canyon Road
April 29, 2026
4:00 PM
Special Meeting
Agenda Questions: Please contact the City Clerk's Office at (925) 973-2539 or [email protected].

Please refer to the end of the agenda to review options for participation in the meeting.

This agenda is posted in accordance with Government Code Section 54954.2(a).

1. Call to Order/Roll Call

2. New Business

2.1. Review of Reserve Study and Preliminary FY 2026/27 Operating and Capital Budgets for Landscaping & Lighting District No. 1984-1
Recommendation: Review the staff report and Reserve Study for the Landscaping & Lighting District No. 1984-1 and provide comments regarding staff's recommendations for FY 2026/27.

Staff Report by Gary Manuel

2.2. Review of Reserve Study and Preliminary FY 2026/27 Operating and Capital Budgets for The Preserve Landscaping and Lighting District.

Recommendation: Review the staff report for The Preserve Landscaping and Lighting District and provide comments regarding staff's recommendations for the FY 2026/27 assessment.

Staff Report by Gary Manuel

2.3. City of San Ramon Quarterly Investment Report (Period Ending March 31, 2026) Recommendation: Receive Report
Staff Report by Jennifer Wakeman, Finance Director

2.4. PARS Pension Stabilization Trust Statements for the Quarter Ended March 31, 2026
Recommendation: Review and accept the PARS Pension Stabilization Trust Statements for the quarter ended March 31, 2026.

Finance Committee Meeting
April 29, 2026
Staff Report by Jennifer Wakeman, Finance Director

2.5. California Employers' Benefit Trust (CERBT) Statement for the Quarter Ended March 31, 2026
Recommendation: Review and accept the CERBT Statement for the quarter ended March 31, 2026.

Staff Report by Jennifer Wakeman, Finance Director

2.6. FY26 Budget to Actual Analysis: July 2025 — January 2026 Recommendation: Review the budget to actual analysis covering the first 9 months of FY26 and provide feedback on the content.

Staff Report by Yuliya Elbo, Budget Program Manager

3. Adjournment

Finance Committee Meeting
April 29, 2026
How to View or Participate in the Meeting
The public is invited to participate in the meeting using any of the following methods:

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While the City of San Ramon ensures the First Amendment rights of its citizens, we do not accept nor endorse any offensive or hateful comments made during our meetings. The City of San Ramon celebrates the diversity of our community, and we strive to be a welcoming and open community for all.

Finance Committee Staff Report
Item No. 2.1.

Date: April 29, 2026
To: Finance Committee/City Manager
From: Brian Bornstein, Department Director
Gary Manuel, Program Manager
Subject: Review of Reserve Study and Preliminary FY 2026/27 Operating and Capital Budgets for Landscaping & Lighting District No. 1984-1 Executive Summary:

The following report provides a preliminary review of the proposed Landscaping & Lighting District No. 1984-1 Reserve Study, Operating, and Capital Budgets for FY 2026/27.

Recommendations for each Zone regarding an assessment increase, decrease, or no change are based on reserve fund levels and 10-year funding projections that include estimates for annual operating expenses and capital projects.

Recommendation:

Staff recommends that the Finance Committee review the staff report and Reserve Study for the Landscaping & Lighting District No. 1984-1 and provide comments regarding the following staff recommendations for FY 2026/27. A summary of assessment rate changes and action items is provided below:

Zone 1 - Citywide Lighting - Increase the maximum assessment cap by allowable CPI (2%) from $35.98 to $36.70, and increase the assessment from $35.98 to $36.70, an increase of $0.72.

Zone 2 - Citywide Landscaping - Increase the maximum assessment cap by allowable CPI (2%) from $77.73 to $79.28, and increase the assessment from $77.73 to $79.28, an increase of $1.55 per unit.

Zone 3 – Canyon Lakes – Increase the assessment from $80 to $90 per unit, an increase of $10 per unit (maximum Zone 3 assessment rate is $110).

Zone 5 – Summerwood Loop – Increase the assessment from $130 to $140 per unit, an increase of $10 per unit (maximum Zone 5 assessment rate is $160).

Zone 17 – Henry Ranch – Increase the assessment from $275 to $300 per unit, an increase of $25 per unit (maximum Zone 17 assessment rate is $375).

Zone 19 - Glass House - Increase the maximum assessment cap by the allowable CPI (2%) and increase the assessment rate from $16,118.06 to $16,440.42, an increase of $322.36 (the maximum Zone 19 assessment rate is $16,440.42).

There are no recommended increases or decreases in assessments for Special Zones 4, 6, 7, 8, 9, 10, 11, 12, 13, 14, 15, 16, and 18 for FY 2026/27.

Background:

Zone Funding
Landscaping & Lighting District No. 1984-1 (District) includes two Citywide Zones and 17 Special Zones. Property owners in each Zone pay an annual assessment that funds the maintenance of public landscaping and street lighting within the Zone.

The assessment rates differ by Zone, as they are based on the cost to maintain landscaping and amenities specific to each Zone, divided by the number of units in that Zone.

Assessment revenues from a Zone may only be spent on services for that Zone. Any unspent revenues in each fiscal year are held in a reserve fund specific to each Zone.

In accordance with Proposition 218, the maximum assessment rate for each Zone can only be increased through a majority vote of the property owners within that Zone. Property owners set a maximum assessment rate, and the City has the authority to raise or lower the assessment rate up to that maximum, depending on the Zone's projected expenditures for each upcoming fiscal year. If there are cost savings in one fiscal year, they are allocated back to the reserve fund for that Zone. To set a new maximum rate for a Zone, the City must mail ballots to all property owners within the Zone, and a simple majority of the returned ballots must approve the new rate.

FY 2026/27 Landscaping & Lighting District No. 1984-1 Reserve Study Each year, staff perform a Reserve Study to 1) assess the adequacy of the reserve funds for each of the Zones, 2) set aside reserves for anticipated renovation and replacements, and 3) set aside reserves for unanticipated emergency repairs or damage due to unforeseen circumstances (e.g., heavy frost or major vandalism). The Reserve Study projects the costs of infrequent capital expenditures (e.g., planting renovations, painting, and replacement of equipment such as irrigation controllers). It assesses the District's ability to fund these expenditures from projected Zone reserves.

The FY 2026/27 Reserve Study projects revenues and expenditures for each Zone for 30 years, beginning with FY 2026/27. The first ten (10) years are provided in Attachment A – DRAFT FY 2026/27 Landscaping & Lighting District No. 1984-1 Reserve Study.

Recommended FY 2026/27 CPI Increase for Citywide Zones 1 and 2 Assessments In the spring of 2006, property owners approved a ballot that allows for an annual adjustment in the maximum assessment rates for the two (2) Citywide Zones - Citywide Lighting (Zone 1) and Citywide Landscaping (Zone 2) - based on the CPI, not to exceed

+2%. Since then, the maximum assessment rates for Zones 1 and 2 have been raised by the allowable CPI and are currently at the maximum allowable rates, as voted on by property owners.

The February 2026 CPI increase was 2.5%. Staff is recommending that the FY 2026/27 maximum rates for Zones 1 and 2 be increased by the allowable CPI. The preliminary FY 2026/27 budget and Reserve Study assume that the maximum assessment rate will be approved. The current and proposed assessments for Zones 1 and 2 are as follows:

Zone Current
Assessment Rate
Current
Maximum Rate
Proposed
Assessment Rate
Proposed
Maximum Rate
1 $35.98 $35.98 $36.70 $36.70
2 $77.73 $77.73 $79.28 $79.28
Zones 1 & 2
Combined
$113.71 $113.71 $115.98 $115.98
The maximum allowable increase would be 2.0% or $2.27 per unit per year for Zones 1 and 2 combined, or $0.72 for Zone 1 and $1.55 for Zone 2. The combined proposed maximum rate for FY 2026/27 for Zones 1 and 2 is $115.98.

Raising the maximum assessment rate for Zone 1 is needed to cover increased electricity costs and plan for future re-lamping of streetlights. Staff recommends increasing the assessment rate to the maximum allowed rate of $36.70 for FY 2026/27.

Raising the maximum assessment rate for Zone 2 is based on the current backlog of CIP projects for irrigation, landscaping, and tree removal/replacement improvements on major arterial roadways, as well as increased utility and contract costs. This work is shown in the Reserve Study program, which is updated annually over the next 10-15 years. Staff recommends increasing the assessment rate to the maximum allowed rate of $79.28 for FY 2026/27.

Recommended Assessments for FY 2026/27
The current maximum rates for Zones 3 and 6 through 12 were set through a mailed ballot election in May 1997. The current maximum rate for Zone 4 was set through a mailed ballot election in May 2023, when property owners approved a new maximum rate, which shall be increased annually by the February Consumer Price Index for the San Francisco Bay Area, All Urban Consumers (CPI). The maximum rate for Zone 5 was set through a special ballot election in July 1997. Zones 13 through 19 were created after 1997, and their maximum assessment rates were established through property owner balloting at the time of their creation.

During the formation and balloting process for Zones 18 (Old Ranch Summit) and 19 (Glass House), property owners approved increasing the maximum rate by up to 2% each year based on changes in CPI. The current CPI for February 2026 is 2.5%. The Zone 18

maximum assessment limit is not proposed to be increased, given its already high level relative to actual needs. The Zone 19 assessment limit is proposed to be increased by 2%.

The table below details the maximum rates, as well as current and proposed assessment rates for each Zone in FY 2026/27:

It should be noted that staff may increase assessments in future years for Special Zones 3, 4, 5, 9, 13, 15, 16, 17, and 18, all of which are not at their maximum assessment rate. These increases can be accomplished by Council action without balloting property owners, as the Zones are not at their maximum assessment rates.

Underfunded Zones
The FY 2026/27 Reserve Study identifies that the following nine (9) Zones are estimated to have negative fund balances within the next ten (10) years unless service levels are reduced, assessment rates are increased, or property owners approve increases to their maximum assessments. Eight (8) of the nine (9) Zones are at their maximum assessment rate. Citywide Lighting (Zone 1) and Glass House (Zone 19) expenditures increase annually at rates exceeding the allowable 2% CPI cap.

Current
Assessment
Proposed
Assessment
FY 2025/26 FY 2026/27
3 - Canyon Lakes $110 $80 $90 +$10 Increase
4 - Vista San Ramon*** $415 $300 $300 -
5 - Summerwood Loop $160 $130 $140 +$10 Increase
6 - West Branch* $380 $380 $380 - At Max Assessment
7 - Bent Creek* $445 $445 $445 - At Max Assessment
8 - Deerwood* $115 $115 $115 - At Max Assessment
9 - Country View $100 $80 $80 -
10 - Old Ranch Estates* $380 $380 $380 - At Max Assessment 11 - Village Parkway* $110 $110 $110 - At Max Assessment 12 - El Nido* $125 $125 $125 - At Max Assessment
13 - Crown Ridge $1,000 $780 $780 -
14 - Four Oaks* $175 $175 $175 - At Max Assessment
15 - Circle E $300 $235 $235 -
16 - Thomas Ranch $100 $85 $85 -
17 - Henry Ranch $375 $275 $300 +$25 Increase
18 - Old Ranch Summit $1,858 $400 $400 -
19 - Glass House** $16,440 $16,118 $16,440 +$322 Increase At Max Assessment * Special zones that are/will be at maximum assessment rate FY 2026/27 ** 2% maximum annual increase
*** Annual Max Assessment Rate increase equivalent to the February CPI Zone
Maximum
Assessment
Rate
Change
Assessment Rates Current and Proposed

Zone Projected Negative Balance FY
Zone 1 – Citywide Lighting FY 32/33
Zone 5 – Summerwood Loop FY 34/35
*Zone 6 – West Branch FY 33/34
*Zone 7 – Bent Creek FY 31/32
*Zone 10 – Old Ranch Estates FY 33/34
*Zone 11 – Village Parkway FY 32/33
*Zone 12 – El Nido FY 33/34
*Zone 14 – Four Oaks FY 31/32
Zone 19 – Glass House FY 31/32
*At Maximum Assessment Rate
Rising utility and contract costs are the main factors contributing to operational deficiencies.

Other contributing factors to increasing costs for all Zones are aging landscaping and irrigation infrastructure.

FY Zone Fund Balance
Zone 2024/25 (LY)
Final
2025/26 (CY)
Adopted
2025/26 (CY)
Projected/
2026/27
Proposed -
2027/28
Estimated
2028/29
Estimated
2029/30
Estimated
2030/31
Estimated
2031/32
Estimated
2032/33
Estimated
2033/34
Estimated
2034/35
Estimated 1 Citywide Lighting $ 857,762 $ 629,976 $ 799,979 $ 650,041 $ 559,642 $ 461,845 $ 348,989 $ 220,091 $ 74,383 $ (119,218) $ (301,579) $ (518,627) 2 Citywide Landscaping $ 526,999 $ 797,668 $ 790,189 $ 707,108 $ 815,173 $ 896,757 $ 981,166 $ 1,030,250 $ 1,076,260 $ 1,037,009 $ 1,032,917 $ 1,001,408 3 Canyon Lakes $ 847,755 $ 589,706 $ 907,811 $ 806,871 $ 776,498 $ 726,717 $ 690,489 $ 637,121 $ 611,128 $ 561,363 $ 504,208 $ 432,086 4 Vista San Ramon $ 31,461 $ 77,058 $ 73,751 $ 64,695 $ 77,824 $ 83,174 $ 77,479 $ 84,929 $ 90,975 $ 93,814 $ 96,891 $ 98,400 5 Summerwood Loop $ 45,206 $ 40,253 $ 31,504 $ 23,774 $ 21,025 $ 25,543 $ 27,522 $ 26,857 $ 23,436 $ 17,146 $ 7,865 $ (4,532) 6 West Branch $ 154,303 $ 212,400 $ 212,441 $ 201,383 $ 196,421 $ 182,227 $ 158,117 $ 123,683 $ 78,498 $ 22,117 $ (322,423) $ (950,946) 7 Bent Creek $ 164,487 $ 203,152 $ 146,813 $ 123,274 $ 106,332 $ 83,502 $ 50,777 $ 12,892 $ (32,930) $ (86,975) $ (149,542) $ (220,940) 8 Deerwood $ 52,479 $ 99,015 $ 86,449 $ 81,073 $ 82,140 $ 84,394 $ 83,400 $ 79,011 $ 71,072 $ 59,419 $ 43,885 $ 24,289 9 Country View $ 48,018 $ 16,674 $ 44,192 $ 31,897 $ 30,677 $ 32,429 $ 31,849 $ 32,415 $ 32,356 $ 29,898 $ 28,517 $ 26,438 10 Old Ranch Estates $ 25,850 $ 57,415 $ 57,670 $ 55,422 $ 54,081 $ 50,803 $ 38,793 $ 31,573 $ 22,267 $ 9,042 $ (4,686) $ (20,757) 11 Village Parkway $ 53,514 $ 69,432 $ 51,382 $ 46,948 $ 41,957 $ 36,637 $ 29,188 $ 20,946 $ 11,141 $ (297) $ (13,443) $ (28,374) 12 El Nido $ 45,027 $ 39,804 $ 48,768 $ 42,879 $ 38,650 $ 34,481 $ 28,645 $ 22,502 $ 15,308 $ 7,020 $ (2,409) $ (13,025) 13 Crown Ridge $ 105,907 $ 149,782 $ 117,222 $ 105,434 $ 101,639 $ 93,137 $ 85,717 $ 78,389 $ 69,841 $ 56,203 $ 40,852 $ 21,910 14 Four Oaks $ 23,590 $ 21,314 $ 24,327 $ 20,623 $ 17,588 $ 13,921 $ 9,679 $ 4,840 $ (625) $ (6,740) $ (13,535) $ (21,039) 15 Circle E $ 50,831 $ 45,537 $ 62,098 $ 57,581 $ 53,609 $ 48,884 $ 43,749 $ 39,976 $ 39,510 $ 35,717 $ 32,035 $ 26,654 16 Thomas Ranch $ 20,416 $ 21,253 $ 24,542 $ 22,564 $ 21,892 $ 22,456 $ 23,204 $ 23,414 $ 23,063 $ 22,127 $ 20,581 $ 18,398 17 Henry Ranch $ 89,343 $ 66,992 $ 93,733 $ 64,223 $ 62,990 $ 59,710 $ 60,277 $ 62,093 $ 62,560 $ 61,626 $ 59,236 $ 55,335 18 Old Ranch Summit $ 50,421 $ 26,444 $ 37,764 $ 34,611 $ 30,948 $ 23,432 $ 26,085 $ 24,772 $ 25,456 $ 21,597 $ 20,155 $ 17,587 19 Glass House $ 13,707 $ 18,925 $ 11,848 $ 9,034 $ 7,035 $ 5,631 $ 3,973 $ 2,046 $ (166) $ (2,677) $ (5,506) $ (8,669)

Potential Ballot Initiatives
The FY 2026/27 Reserve Study shows that, at current assessment rates, West Branch (Zone 6) will achieve a negative fund balance in FY 2033/34. Public outreach efforts are detailed below.

The fund for Zone 6 is only solvent due to savings in utility costs from the Step Fountain being out of operation, reduced landscape contract costs, and deferring landscape/irrigation renovation projects. Public outreach to Zone 6 has begun in order to describe pending Zone expenditures related to fountain maintenance/repair and landscape enhancement projects.

Residents are currently being informed about ongoing maintenance and funding issues outlined in the Reserve Study to prepare for a possible Zone increase.

Recent work in Zone 6 is limited to reactive landscape, irrigation, and fountain maintenance, with limited plant infill using operating budget funds. Planned work includes component upgrades to the Reflection Fountain, such as tablet feeders, display pumps, and motors. This work is necessary to maintain the equipment and fountain infrastructure.

In January 2026, a survey was mailed to all 704 homes within the Zone (631.75 parcels). As of April 8, 2026, only 83 responses have been received. A preliminary review of the data indicates that property owners want the Step Fountain to remain operational and for the landscape to be renovated without an increase to their annual assessment. An in-person meeting with residents is scheduled for April 16, 2026. At the meeting, staff will discuss survey results, revenue, and expenditures.

Step Fountain Background
In March 2022, a valve failed in the Step Fountain equipment vault, resulting in flooding. The motor and other electrical components were damaged and needed to be replaced. As described below under Capital Improvement Projects, the replacement cost for these components is approximately $110,000 (FY 2024/25 dollars). Based on feedback from the Finance Committee in FY 2024/25, rather than committing these funds to fountain repair, staff will prioritize maintenance for the Reflections Fountain and develop alternatives for the current Step Fountain site. After the initial outreach to residents in Zone 6, staff requested that Gates and Associates, one of the City's on-call Landscape Architecture consultants, prepare landscape renderings of the Step Fountain site. The renderings will be presented to Zone 6 residents during follow-up outreach.

The initial cost estimate from Gates and Associates to transform the Step Fountain site into a landscaped area is approximately $682,840 (FY 2024/25 dollars).

Zone Projects
The following are the proposed new Zone-specific projects that will fall under either CIPs or Infrastructure Maintenance Fund (IMF). Amounts shown represent the funding requests for FY 2026/27:

CIP 300001 – Citywide Lighting Zone Improvements – Zone 1 - $0 As part of the City Village – Summerhill Homes project (SD 9576), 11 new streetlamps will be installed on Norris Canyon Road, Camino Ramon, and Executive Parkway.

Eleven (11) existing streetlights will also be converted to LEDs. PG&E will own all new streetlamp heads, and all improvements will be constructed and paid for by the developer.

CIP 300002 – Citywide Landscaping Zone Improvements – Zone 2 - $0 There are no new improvement projects scheduled for FY 2026/27. Rollover CIP funds will be used for landscaping improvements.

CIP 300003 – Canyon Lakes Zone Improvements – Zone 3 - $0 There are no new improvement projects scheduled for FY 2026/27. Rollover CIP funds will be used for landscaping improvements.

CIP 300004 – Vista San Ramon Zone Improvements – Zone 4 - $0 There are no new improvement projects scheduled for FY 2026/27. Rollover CIP funds will be used for landscaping improvements.

CIP 300005 – Summerwood Loop Zone Improvements – Zone 5 - $0 There are no new improvement projects scheduled for FY 2026/27.

CIP 300006 – West Branch Zone Improvements – Zone 6 - 0 There are no new improvement projects scheduled for FY 2026/27. Rollover CIP funds will be used for landscaping improvements and Zone outreach.

CIP 300007 – Bent Creek Zone Improvements – Zone 7 - $0 There are no new improvement projects scheduled for FY 2026/27. Rollover CIP funds will be used for landscaping improvements.

CIP 300008 – Deerwood Zone Improvements – Zone 8 - $3,500 Work for FY 2026/27 includes retaining wall improvements and painting.

CIP 300009 – Country View Zone Improvements – Zone 9 - $0 There are no new improvement projects scheduled for FY 2026/27. Rollover CIP funds will be used for landscaping improvements.

CIP 300010 – Old Ranch Estates Zone Improvements – Zone 10 - $0 There are no new improvement projects scheduled for FY 2026/27. Rollover CIP funds will be used for landscaping improvements.

CIP 300011 – Village Parkway Zone Improvements – Zone 11 - $1,000 Work for FY 2026/27 includes infilling and replacing dead or declining plants and trees.

CIP 300012 – El Nido Zone Improvements – Zone 12 - $1,000 Work for FY 2026/27 includes infilling and replacing dead or declining plants and trees.

CIP 300013 – Crown Ridge Zone Improvements – Zone 13 - $0 There are no new improvement projects scheduled for FY 2026/27. Rollover CIP funds will be used for landscaping improvements.

CIP 300014 – Four Oaks Zone Improvements – Zone 14 - $0 There are no new improvement projects scheduled for FY 2026/27.

CIP 300015 – Circle E Zone Improvements – Zone 15 - $0
There are no new improvement projects scheduled for FY 2026/27. Rollover CIP funds will be used for landscaping improvements.

CIP 300016 – Thomas Ranch Zone Improvements – Zone 16 - $1,000 Work for FY 2026/27 includes infilling and replacing dead or declining plants and trees.

CIP 300017 – Henry Ranch Improvements – Zone 17 - $0
There are no new improvement projects scheduled for FY 2026/27. Rollover CIP funds will be used for landscaping improvements.

CIP 300018 – Old Ranch Summit Zone Improvements – Zone 18 - $0 There are no new improvement projects scheduled for FY 2026/27. Rollover CIP funds will be used for landscaping improvements and Water Quality Control Pond improvements.

CIP 300019 – Glass House Zone Improvements – Zone 19 - $1,000 Work for FY 2026/27 includes replacing dead/dying plant material and broken/rotted fence pickets.

CIP 300021 – Re-lamping – Zone 1- $0
There are no new improvement projects scheduled for FY 2026/27. There are sufficient parts available for re-lamping, so no new purchases are anticipated this fiscal year.

CIP 905530 – Bollinger Canyon Rd/Iron Horse Trail Bicycle Pedestrian Overcrossing – Zone 1 - $0
There are no new improvement projects scheduled for FY 2026/27 other than scheduled maintenance and inspections.

New Development
As part of the City Village – Summerhill Homes project (SD 9576), a total of eleven (11) new streetlamps will be installed on Norris Canyon Road, Camino Ramon, and Executive Parkway.

Eleven existing streetlights will also be converted to LEDs. PG&E. will own all new streetlamp heads. All improvements will be constructed and paid for by the developer.

Fiscal Impact:

The Engineer's Report will be the basis for the FY 2026/27 Landscaping & Lighting District 1984-1 Operating and Capital Budgets and assessment rates. The associated costs, as well as revenues from these levies, will be presented to the City Council for review and will be included in the proposed FY 2026/27 Operating Budget and Capital Budget of the Five-Year Capital Improvement Program.

Alternative Option(s):

Do not re-establish the District and fund services through other City sources, or modify the scope of services, such as eliminating certain zone improvements.

Next Steps:

1. City Council approves the Engineer's Report for FY 2026/27, adopts a Resolution of Intention to levy and collect assessments for FY 2026/27, and sets a Public Hearing – May 26, 2026

2. Conduct Public Hearing and adopt a Resolution confirming the diagram and assessments and levying the assessments for FY 2026/27 – June 9, 2026

3. File the final Engineer's Report, together with the assessment roll and the assessment diagram, with the Contra Costa County Assessor's Office by August 10, 2026 Attachment(s):

A. DRAFT FY 2026/27 Landscaping & Lighting District No. 1984-1 Reserve Study B. DRAFT FY 2026/27 Landscaping & Lighting District No. 1984-1 Engineer's Report

DRAFT FY27 Landscaping and Lighting District No. 1984-1 Reserve Study ATTACHMENT A 1 FY27 LANDSCAPING AND LIGHTING DISTRICT RESERVE STUDY
ZONE 1 - CITYWIDE LIGHTING
Year 1 Year 2 Year 3 Year 4 Year 5 Year 6 Year 7 Year 8 Year 9 Year 10 2024/25 (LY)
Final
2025/26 (CY)
Adopted
2025/26 (CY)
Projected/
Revised
2026/27
Proposed -
Finance
2027/28
Estimated
2028/29
Estimated
2029/30
Estimated
2030/31
Estimated
2031/32
Estimated
2032/33
Estimated
2033/34
Estimated
2034/35
Estimated
FUND BALANCE - JULY 1 $ 857,762 $ 629,976 $ 799,979 $ 559,642 $ 559,642 $ 461,845 $ 348,989 $ 220,091 $ 74,383 $ (119,218) $ (301,579) $ (518,627)

REVENUES
Assessment Revenue 935,202 954,028 954,028 973,119 992,475 1,012,362 1,032,514 1,053,196 1,074,143 1,095,620 1,117,628 1,139,901 Return Funding - CIP 600 - - - - - - - - - -
Interest/Finance Adjustment 40,267 - - 23,578 - - - - - - - - Damage Reimbursement - - - - - - - - - - - -
Total Revenues 976,068 954,028 954,028 996,697 992,475 1,012,362 1,032,514 1,053,196 1,074,143 1,095,620 1,117,628 1,139,901

EXPENDITURES
Personnel 145,456 225,892 225,892 215,984 226,783 238,122 250,028 262,530 275,656 289,439 303,911 319,107 Contracts 96,929 28,540 59,080 28,540 29,396 30,278 31,186 32,122 33,086 34,078 35,101 36,154 Utilities 511,809 657,000 657,000 657,000 676,710 697,011 717,922 739,459 761,643 784,492 808,027 832,268 Materials & Supplies 13,546 22,900 22,900 22,900 22,900 22,900 22,900 22,900 22,900 22,900 22,900 22,900 Other - - - - - - - - - - - -
Indirect Costs 113,917 117,936 117,936 110,947 113,166 115,429 117,738 120,093 122,494 124,944 127,443 129,992 Assessment Collection Fee 24,363 21,158 21,158 21,158 21,317 21,477 21,638 21,800 21,963 22,128 22,294 22,461 LED Project Financing Lease Pmt 29,831 - - - - - - - - - - - Total Expenditures 935,851 1,073,426 1,103,966 1,056,529 1,090,272 1,125,218 1,161,412 1,198,904 1,237,743 1,277,982 1,319,676 1,362,882 Net Increase (Decrease) in Fund Balance 40,218 (119,398) (149,938) (59,832) (97,797) (112,856) (128,898) (145,708) (163,600) (182,362) (202,048) (222,980) Fund Balance w/o Project Costs 897,979 510,578 650,041 499,810 461,845 348,989 220,091 74,383 (89,218) (301,579) (503,627) (741,608) % of Operating Costs 96% 48% 59% 47% 42% 31% 19% 6% -7% -24% -38% -54%

IMPROVEMENT PROJECTS
CIP 300001 - Signal/Street Light Pole Painting 48,000 - - - - - - - 15,000 - - - CIP 300021 - Street Light Pole Relamping 50,000 - - - - - - - 15,000 - 15,000 - CIP 905530 - IHT Overcrossing - - - - - - - - - - - -
Total Improvement Projects 98,000 - - - - - - - 30,000 - 15,000 - Net Increase (Decrease) in Fund Balance (57,782) (119,398) (149,938) (59,832) (97,797) (112,856) (128,898) (145,708) (193,600) (182,362) (217,048) (222,980) FUND BALANCE - JUNE 30 $ 799,979 $ 510,578 $ 650,041 $ 499,810 $ 461,845 $ 348,989 $ 220,091 $ 74,383 $ (119,218) $ (301,579) $ (518,627) $ (741,608) % of Operating Costs 85% 48% 59% 47% 42% 31% 19% 6% -10% -24% -39% -54%

LEVY INFORMATION
Total Special Assessment 935,202 954,028 954,028 973,119 992,475 1,012,362 1,032,514 1,053,196 1,074,143 1,095,620 1,117,628 1,139,901 Total Parcels Levied 26,515.50 26,515.50 26,515.50 26,515.50 26,515.50 26,515.50 26,515.50 26,515.50 26,515.50 26,515.50 26,515.50 26,515.50 Assessment Rate 35.27 35.98 35.98 36.70 37.43 38.18 38.94 39.72 40.51 41.32 42.15 42.99 Maximum Assessment Rate 35.27 35.98 35.98 36.70 37.43 38.18 38.94 39.72 40.51 41.32 42.15 42.99 Page 14 of 182 DRAFT FY27 Landscaping & Lighting District No. 1984-1 Reserve Study 2 FY27 LANDSCAPING AND LIGHTING DISTRICT RESERVE STUDY
ZONE 2 - CITYWIDE LANDSCAPING
Year 1 Year 2 Year 3 Year 4 Year 5 Year 6 Year 7 Year 8 Year 9 Year 10 2024/25 (LY)
Final
2025/26 (CY)
Adopted
2025/26 (CY)
Projected/
Revised
2026/27
Proposed -
Finance
2027/28
Estimated
2028/29
Estimated
2029/30
Estimated
2030/31
Estimated
2031/32
Estimated
2032/33
Estimated
2033/34
Estimated
2034/35
Estimated
FUND BALANCE - JULY 1 $ 526,999 $ 797,668 $ 790,189 $ 815,173 $ 815,173 $ 897,828 $ 983,330 $ 1,033,527 $ 1,080,674 $ 1,042,582 $ 1,039,673 $ 1,009,370

REVENUES
Assessment Revenue 1,978,138 1,934,020 1,934,020 1,972,586 2,012,147 2,052,454 2,093,508 2,135,309 2,178,105 2,221,647 2,266,184 2,311,468 Return Funding - CIP - - - - - - - - - - - -
Interest/Finance Adjustment 62,820 - - 31,214 - - - - - - - - Damage Reimbursement 5,255 - - - - - - - - - - -
Electric Vehicle Charging Station - 800 800 800 - - - - - - - - Fostoria Revenue (Town of Danville) 16,298 11,409 11,409 11,409 11,637 11,870 12,107 12,349 12,596 12,848 13,105 13,367 Total Revenues 2,062,510 1,946,229 1,946,229 2,016,009 2,023,784 2,064,324 2,105,616 2,147,658 2,190,701 2,234,495 2,279,290 2,324,836

EXPENDITURES
Personnel - Public Services 345,746 420,799 420,799 417,361 438,229 460,141 483,148 507,305 532,670 559,304 587,269 616,632 Personnel - Engineering 24,309 32,386 32,386 19,305 20,270 21,284 22,348 23,465 24,639 25,871 27,164 28,522 Contracts 384,600 462,245 462,245 403,783 415,896 428,373 441,225 454,461 468,095 482,138 496,602 511,500 Utilities 422,306 425,250 439,550 453,750 467,363 481,383 495,825 510,700 526,021 541,801 558,055 574,797 Materials & Supplies 1,000 16,500 17,050 17,050 17,050 17,050 17,050 17,050 17,050 17,050 17,050 17,050 Other 705 650 650 650 650 650 650 650 650 650 650 650
Indirect Costs 169,193 167,751 167,751 155,134 158,237 161,401 164,629 167,922 171,280 174,706 178,200 181,764 Transfers Out to Special Zones - 30% Arterial Share 340,310 380,579 391,379 387,053 394,794 402,690 410,744 418,959 427,338 435,885 444,602 453,494 Total Expenditures 1,688,170 1,906,160 1,931,810 1,854,086 1,912,489 1,972,972 2,035,618 2,100,512 2,167,743 2,237,404 2,309,593 2,384,410 Net Increase (Decrease) in Fund Balance 374,340 40,069 14,419 161,923 111,295 91,352 69,998 47,146 22,958 (2,909) (30,303) (59,575) Fund Balance w/o Project Costs 901,339 837,737 804,608 977,096 926,468 989,180 1,053,327 1,080,674 1,103,632 1,039,673 1,009,370 949,795 % of Operating Costs 53% 44% 42% 53% 48% 50% 52% 51% 51% 46% 44% 40%

IMPROVEMENT PROJECTS

ARTERIAL
CIP 300002 - Irrigation - - - - 6,800 - 6,800 - 21,800 - - - CIP 300002 - Landscaping/Trees 72,000 72,000 72,000 - 15,000 - 8,500 - 31,000 - - - CIP 300002 - Other Improvements - - - - - - - - - - - - Total Improvement Projects 72,000 72,000 72,000 - 21,800 - 15,300 - 52,800 - - - Transfers OUT to Special Zones - 30% Arterial Share 39,150 16,500 25,500 3,990 6,840 5,850 4,500 - 8,250 - - - Total Improvement Projects (Including Transfers OUT) 111,150 88,500 97,500 3,990 28,640 5,850 19,800 - 61,050 - - - Net Increase (Decrease) in Fund Balance 263,190 (48,431) (83,081) 157,933 82,655 85,502 50,198 47,146 (38,092) (2,909) (30,303) (59,575) FUND BALANCE - JUNE 30 $ 790,189 $ 749,237 $ 707,108 $ 973,106 $ 897,828 $ 983,330 $ 1,033,527 $ 1,080,674 $ 1,042,582 $ 1,039,673 $ 1,009,370 $ 949,795 % of Operating Costs 47% 39% 37% 52% 47% 50% 51% 51% 48% 46% 44% 40%

LEVY INFORMATION
Total Special Assessment 1,896,200 1,934,020 1,934,020 1,972,586 2,012,147 2,052,454 2,093,508 2,135,309 2,178,105 2,221,647 2,266,184 2,311,468 Total Parcels Levied 24,881.25 24,881.25 24,881.25 24,881.25 24,881.25 24,881.25 24,881.25 24,881.25 24,881.25 24,881.25 24,881.25 24,881.25 Assessment Rate 76.21 77.73 77.73 79.28 80.87 82.49 84.14 85.82 87.54 89.29 91.08 92.90 Maximum Assessment Rate 76.21 77.73 77.73 79.28 80.87 82.49 84.14 85.82 87.54 89.29 91.08 92.90 Page 15 of 182 DRAFT FY27 Landscaping & Lighting District No. 1984-1 Reserve Study 3 FY27 LANDSCAPING AND LIGHTING DISTRICT RESERVE STUDY
ZONE 3 - CANYON LAKES
Year 1 Year 2 Year 3 Year 4 Year 5 Year 6 Year 7 Year 8 Year 9 Year 10 2024/25 (LY)
Final
2025/26 (CY)
Adopted
2025/26 (CY)
Projected/
Revised
2026/27
Proposed -
Finance
2027/28
Estimated
2028/29
Estimated
2029/30
Estimated
2030/31
Estimated
2031/32
Estimated
2032/33
Estimated
2033/34
Estimated
2034/35
Estimated
FUND BALANCE - JULY 1 $ 847,755 $ 589,706 $ 907,811 $ 776,498 $ 776,498 $ 726,717 $ 690,489 $ 637,121 $ 611,128 $ 561,363 $ 504,208 $ 432,086

REVENUES
Assessment Revenue 240,940 240,940 240,940 271,058 271,058 301,175 301,175 331,293 331,293 331,293 331,293 331,293 Return Funding - CIP - - - - - - - - - - - -
Interest 30,642 - - 20,580 - - - - - - - -
Damage Reimbursement - - - - - - - - - - - -
HOA Contribution to Landscape Renovation - - - - - - - - - - - Other Revenue (Transfers from Citywide) 94,731 108,116 127,016 128,033 130,594 128,706 126,780 129,315 128,902 131,480 134,109 136,791 Total Revenues 366,313 349,056 367,956 419,670 401,651 429,881 427,955 460,608 460,194 462,772 465,402 468,084

EXPENDITURES
Personnel 75,613 120,346 120,346 103,576 108,755 114,193 119,902 125,897 132,192 138,802 145,742 153,029 Contracts 26,376 79,848 79,848 74,268 76,496 78,791 81,155 83,589 86,097 88,680 91,340 94,080 Utilities 103,638 123,500 186,500 194,500 200,335 206,345 212,535 218,911 225,479 232,243 239,210 246,387 Materials & Supplies 3,700 8,700 8,700 8,700 8,700 8,700 8,700 8,700 8,700 8,700 8,700 8,700 Indirect Costs 40,930 42,002 42,002 45,732 46,647 47,580 48,531 49,502 50,492 51,502 52,532 53,582 Total Expenditures 250,257 374,396 437,396 426,776 440,932 455,608 470,823 486,600 502,960 519,926 537,524 555,779 Net Increase (Decrease) in Fund Balance 116,056 (25,340) (69,440) (7,106) (39,281) (25,728) (42,869) (25,992) (42,766) (57,154) (72,123) (87,695) Fund Balance w/o Project Costs 963,811 564,366 838,371 769,393 737,217 700,989 647,621 611,128 568,363 504,208 432,086 344,391 % of Operating Costs 385% 151% 192% 180% 167% 154% 138% 126% 113% 97% 80% 62%

IMPROVEMENT PROJECTS

ARTERIAL
CIP 300003 - Irrigation 25,000 5,000 5,000 - 5,000 - 5,000 - - - - - CIP 300003 - Landscaping/Trees 55,000 40,000 40,000 - 10,000 15,000 10,000 - 10,000 - - - CIP 300003 - Other Improvements
Total Improvement Projects 80,000 45,000 45,000 - 15,000 15,000 15,000 - 10,000 - - - Transfer IN from Citywide - 30% Share of Arterial (24,000) (13,500) (13,500) - (4,500) (4,500) (4,500) - (3,000) - - - Total Improvement Projects (Including Transfer IN) 56,000 31,500 31,500 - 10,500 10,500 10,500 - 7,000 - - - Net Increase (Decrease) in Fund Balance 60,056 (56,840) (100,940) (7,106) (49,781) (36,228) (53,369) (25,992) (49,766) (57,154) (72,123) (87,695) FUND BALANCE - JUNE 30 $ 907,811 $ 532,866 $ 806,871 $ 769,393 $ 726,717 $ 690,489 $ 637,121 $ 611,128 $ 561,363 $ 504,208 $ 432,086 $ 344,391 % of Operating Costs 363% 142% 184% 180% 165% 152% 135% 126% 112% 97% 80% 62% $ 280,704.14

LEVY INFORMATION
Total Special Assessment 240,940 240,940 240,940 271,058 271,058 301,175 301,175 331,293 331,293 331,293 331,293 331,293 Total Parcels Levied 3,011.75 3,011.75 3,011.75 3,011.75 3,011.75 3,011.75 3,011.75 3,011.75 3,011.75 3,011.75 3,011.75 3,011.75 Assessment Rate 80 80 80 90 90 100 100 110 110 110 110 110 Maximum Assessment Rate 110 110 110 110 110 110 110 110 110 110 110 110 Page 16 of 182 DRAFT FY27 Landscaping & Lighting District No. 1984-1 Reserve Study 4 FY27 LANDSCAPING AND LIGHTING DISTRICT RESERVE STUDY
ZONE 4 - VISTA SAN RAMON
Year 1 Year 2 Year 3 Year 4 Year 5 Year 6 Year 7 Year 8 Year 9 Year 10 2024/25 (LY)
Final
2025/26 (CY)
Adopted
2025/26 (CY)
Projected/
Revised
2026/27
Proposed -
Finance
2027/28
Estimated
2028/29
Estimated
2029/30
Estimated
2030/31
Estimated
2031/32
Estimated
2032/33
Estimated
2033/34
Estimated
2034/35
Estimated
FUND BALANCE - JULY 1 $ 31,461 $ 77,058 $ 73,751 $ 77,824 $ 77,824 $ 83,174 $ 77,479 $ 84,929 $ 90,975 $ 93,814 $ 96,891 $ 98,400

REVENUES
Assessment Revenue 63,434 48,300 48,300 48,300 48,300 48,300 48,300 48,300 48,300 48,300 48,300 48,300 Return Funding - CIP - - - - - - - - - - - -
Interest 4,366 - - 1,867 - - - - - - - -
Damage Reimbursement - - - - - - - - - - - -
Other Revenue (Transfers from Citywide) 6,362 9,071 9,071 6,981 7,121 7,263 7,408 7,556 7,708 7,862 8,019 8,179 Total Revenues 74,162 57,371 57,371 57,148 55,421 55,563 55,708 55,856 56,008 56,162 56,319 56,479

EXPENDITURES
Personnel 6,178 9,537 9,537 8,632 9,064 9,517 9,993 10,492 11,017 11,568 12,146 12,753 Contracts 6,124 10,755 10,755 10,275 10,583 10,901 11,228 11,565 11,912 12,269 12,637 13,016 Utilities 14,331 18,100 18,100 18,800 19,364 19,945 20,543 21,160 21,794 22,448 23,122 23,815 Materials & Supplies 450 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500 1,500 Indirect Costs 4,788 5,035 5,035 4,706 4,800 4,896 4,994 5,094 5,196 5,300 5,406 5,514 Total Expenditures 31,871 44,927 44,927 43,913 45,311 46,759 48,258 49,810 51,419 53,084 54,810 56,599 Net Increase (Decrease) in Fund Balance 42,290 12,444 12,444 13,235 10,110 8,804 7,451 6,046 4,589 3,077 1,509 (119) Fund Balance w/o Project Costs 73,751 89,502 86,195 91,059 87,934 91,979 84,929 90,975 95,564 96,891 98,400 98,281 % of Operating Costs 231% 199% 192% 207% 194% 197% 176% 183% 186% 183% 180% 174%

IMPROVEMENT PROJECTS

INTERIOR
CIP 300004 - Irrigation - 6,500 6,500 - - 6,000 - - - - - - CIP 300004 - Landscaping/Trees - 15,000 15,000 - - 8,500 - - - - - - CIP 300004 - Other Improvements - - - - - - - - - - - -

ARTERIAL
CIP 300004 - Irrigation - - - 6,800 6,800 - - - - - - - CIP 300004 - Landscaping/Trees - - - - - - - - 2,500 - - - CIP 300004 - Other Improvements - - - - - - - - - - -
Total Improvement Projects - 21,500 21,500 6,800 6,800 14,500 - - 2,500 - - - Transfer IN from Citywide - 30% Share of Arterial - - - (2,040) (2,040) - - - (750) - - - Total Improvement Projects (Including Transfer IN) - 21,500 21,500 4,760 4,760 14,500 - - 1,750 - - - Net Increase (Decrease) in Fund Balance 42,290 (9,056) (9,056) 8,475 5,350 (5,696) 7,451 6,046 2,839 3,077 1,509 (119) FUND BALANCE - JUNE 30 $ 73,751 $ 68,002 $ 64,695 $ 86,299 $ 83,174 $ 77,479 $ 84,929 $ 90,975 $ 93,814 $ 96,891 $ 98,400 $ 98,281 % of Operating Costs 231% 151% 144% 197% 184% 166% 176% 183% 182% 183% 180% 174%

LEVY INFORMATION
Total Special Assessment 63,434 48,300 48,300 48,300 48,300 48,300 48,300 48,300 48,300 48,300 48,300 48,300 Total Parcels Levied 161 161 161 161 161 161 161 161 161 161 161 161 Assessment Rate 394 300 300 300 300 300 300 300 300 300 300 300 Maximum Assessment Rate 394 405 405 415 425 436 447 458 469 481 493 505 Page 17 of 182 DRAFT FY27 Landscaping & Lighting District No. 1984-1 Reserve Study 5 FY27 LANDSCAPING AND LIGHTING DISTRICT RESERVE STUDY
ZONE 5 - SUMMERWOOD LOOP
Year 1 Year 2 Year 3 Year 4 Year 5 Year 6 Year 7 Year 8 Year 9 Year 10 2024/25 (LY)
Final
2025/26 (CY)
Adopted
2025/26 (CY)
Projected/
Revised
2026/27
Proposed -
Finance
2027/28
Estimated
2028/29
Estimated
2029/30
Estimated
2030/31
Estimated
2031/32
Estimated
2032/33
Estimated
2033/34
Estimated
2034/35
Estimated
FUND BALANCE - JULY 1 $ 45,206 $ 40,253 $ 31,504 $ 23,774 $ 21,025 $ 25,543 $ 27,522 $ 26,857 $ 23,436 $ 17,146 $ 7,865 $ (4,532)

REVENUES
Assessment Revenue 50,520 54,730 54,730 58,940 67,360 67,360 67,360 67,360 67,360 67,360 67,360 67,360 Return Funding - CIP - - - - - - - - - - - -
Interest 2,848 - - 1,618 - - - - - - - -
Other Revenue (Transfers from Citywide) 23,900 22,847 22,847 24,312 24,798 25,294 25,800 26,316 26,842 27,379 27,927 28,485 Total Revenues 77,268 77,577 77,577 84,870 92,158 92,654 93,160 93,676 94,202 94,739 95,287 95,845

EXPENDITURES
Personnel 20,850 24,864 24,864 25,357 26,625 27,956 29,354 30,822 32,363 33,981 35,680 37,464 Contracts 15,739 20,876 21,226 19,162 19,737 20,329 20,939 21,567 22,214 22,880 23,567 24,274 Utilities 22,202 23,170 29,170 29,970 30,869 31,795 32,749 33,731 34,743 35,786 36,859 37,965 Materials & Supplies 1,241 1,100 1,150 1,150 1,150 1,150 1,150 1,150 1,150 1,150 1,150 1,150 Indirect Costs 8,438 8,897 8,897 9,078 9,260 9,445 9,634 9,826 10,023 10,223 10,428 10,636 Total Expenditures 68,470 78,907 85,307 84,717 87,640 90,675 93,825 97,096 100,493 104,020 107,684 111,489 Net Increase (Decrease) in Fund Balance 8,798 (1,330) (7,730) 153 4,518 1,979 (665) (3,420) (6,291) (9,281) (12,397) (15,644) Fund Balance w/o Project Costs 54,004 38,923 23,774 23,927 25,543 27,522 26,857 23,436 17,146 7,865 (4,532) (20,176) % of Operating Costs 79% 49% 28% 28% 29% 30% 29% 24% 17% 8% -4% -18%

IMPROVEMENT PROJECTS

INTERIOR
CIP 300005 - Irrigation - - - - - - - - - - - -
CIP 300005 - Landscaping/Trees 22,500 - - - - - - - - - - - CIP 300005 - Other Improvements - - - - - - - - - - - -

ARTERIAL
CIP 300005 - Irrigation - - - - - - - - - - - -
CIP 300005 - Landscaping/Trees - - - - - - - - - - - -
CIP 300005 - Other Improvements - - - - - - - - - - - - Total Improvement Projects 22,500 - - - - - - - - - - - Transfer IN from Citywide - 30% Share of Arterial - - - - - - - - - - - - Total Improvement Projects (Including Transfer IN) 22,500 - - - - - - - - - - - Net Increase (Decrease) in Fund Balance (13,702) (1,330) (7,730) 153 4,518 1,979 (665) (3,420) (6,291) (9,281) (12,397) (15,644) FUND BALANCE - JUNE 30 $ 31,504 $ 38,923 $ 23,774 $ 23,927 $ 25,543 $ 27,522 $ 26,857 $ 23,436 $ 17,146 $ 7,865 $ (4,532) $ (20,176) % of Operating Costs 46% 49% 28% 28% 29% 30% 29% 24% 17% 8% -4% -18%

LEVY INFORMATION
Total Special Assessment 50,520 54,730 54,730 58,940 67,360 67,360 67,360 67,360 67,360 67,360 67,360 67,360 Total Parcels Levied 421 421 421 421 421 421 421 421 421 421 421 421 Assessment Rate 120 130 130 140 160 160 160 160 160 160 160 160 Maximum Assessment Rate 160 160 160 160 160 160 160 160 160 160 160 160 Page 18 of 182 DRAFT FY27 Landscaping & Lighting District No. 1984-1 Reserve Study 6 FY27 LANDSCAPING AND LIGHTING DISTRICT RESERVE STUDY
ZONE 6 - WEST BRANCH
Year 1 Year 2 Year 3 Year 4 Year 5 Year 6 Year 7 Year 8 Year 9 Year 10 2024/25 (LY)
Final
2025/26 (CY)
Adopted
2025/26 (CY)
Projected/
Revised
2026/27
Proposed -
Finance
2027/28
Estimated
2028/29
Estimated
2029/30
Estimated
2030/31
Estimated
2031/32
Estimated
2032/33
Estimated
2033/34
Estimated
2034/35
Estimated
FUND BALANCE - JULY 1 $ 154,303 $ 212,400 $ 212,441 $ 201,383 $ 196,421 $ 182,227 $ 158,117 $ 123,683 $ 78,498 $ 22,117 $ (322,423) $ (950,946)

REVENUES
Assessment Revenue 240,065 240,065 240,065 240,065 240,065 240,065 240,065 240,065 240,065 240,065 240,065 240,065 Return Funding - CIP - - - - - - - - - - - -
Interest 10,665 - - 5,554 - - - - - - - -
Other Revenue (Damage Reimbursement) - - - - - - - - - - - - Other Revenue (Transfers from Citywide) 87,787 92,656 92,656 90,295 92,101 93,943 95,822 97,738 99,693 101,687 103,721 105,795 Total Revenues 338,517 332,721 332,721 335,914 332,166 334,008 335,887 337,803 339,758 341,752 343,786 345,860

EXPENDITURES
Personnel-Landscape 67,348 82,866 82,866 81,965 86,063 90,366 94,885 99,629 104,610 109,841 115,333 121,100 Personnel-Aquatics 12,817 13,314 13,314 13,625 14,306 15,022 15,773 16,561 17,389 18,259 19,172 20,130 Contracts 70,173 95,596 95,596 89,890 92,587 95,364 98,225 101,172 104,207 107,333 110,553 113,870 Utilities 91,796 104,300 104,300 104,500 107,635 110,864 114,190 117,616 121,144 124,778 128,522 132,377 Materials & Supplies 700 9,150 9,150 9,150 9,150 9,150 9,150 9,150 9,150 9,150 9,150 9,150 Indirect Costs 37,545 38,553 38,553 35,901 36,619 37,351 38,098 38,860 39,638 40,430 41,239 42,064 Total Expenditures 280,379 343,779 343,779 335,031 346,360 358,118 370,321 382,988 396,139 409,792 423,969 438,691 Net Increase (Decrease) in Fund Balance 58,138 (11,058) (11,058) 883 (14,194) (24,110) (34,434) (45,185) (56,381) (68,040) (80,183) (92,831) Fund Balance w/o Project Costs 212,441 201,342 201,383 202,266 182,227 158,117 123,683 78,498 22,117 (45,923) (402,606) (1,043,778) % of Operating Costs 76% 59% 59% 60% 53% 44% 33% 20% 6% -11% -95% -238%

IMPROVEMENT PROJECTS

INTERIOR
CIP 300006 - Irrigation - - - - - - - - - - - -
CIP 300006 - Landscaping/Trees - - - - - - - - - - - -
CIP 300006 - Other Improvements - - - - - - - - - - - -

ARTERIAL
CIP 300006 - Irrigation - - - - - - - - - - - -
CIP 300006 - Landscaping/Trees - - - - - - - - - 13,500 25,000 - CIP 300006 - Fountains - - - - - - - - - 263,000 523,340 - CIP 300006 - Other Improvements - - - - - - - - - - -
Total Improvement Projects - - - - - - - - - 276,500 548,340 - Transfer IN from Citywide - 30% Share of Arterial - - - - - - - - - Total Improvement Projects (Including Transfer IN) - - - - - - - - - 276,500 548,340 - Net Increase (Decrease) in Fund Balance 58,138 (11,058) (11,058) 883 (14,194) (24,110) (34,434) (45,185) (56,381) (344,540) (628,523) (92,831) FUND BALANCE - JUNE 30 $ 212,441 $ 201,342 $ 201,383 $ 202,266 $ 182,227 $ 158,117 $ 123,683 $ 78,498 $ 22,117 $ (322,423) $ (950,946) $ (1,043,778) % of Operating Costs 76% 59% 59% 60% 53% 44% 33% 20% 6% -79% -224% -238%

LEVY INFORMATION
Total Special Assessment 240,065 240,065 240,065 240,065 240,065 240,065 240,065 240,065 240,065 240,065 240,065 240,065 Total Parcels Levied 631.75 631.75 631.75 631.75 631.75 631.75 631.75 631.75 631.75 631.75 631.75 631.75 Assessment Rate 380 380 380 380 380 380 380 380 380 380 380 380 Maximum Assessment Rate 380 380 380 380 380 380 380 380 380 380 380 380 Page 19 of 182 DRAFT FY27 Landscaping & Lighting District No. 1984-1 Reserve Study 7 FY27 LANDSCAPING AND LIGHTING DISTRICT RESERVE STUDY
ZONE 7 - BENT CREEK
Year 1 Year 2 Year 3 Year 4 Year 5 Year 6 Year 7 Year 8 Year 9 Year 10 2024/25 (LY)
Final
2025/26 (CY)
Adopted
2025/26 (CY)
Projected/
Revised
2026/27
Proposed -
Finance
2027/28
Estimated
2028/29
Estimated
2029/30
Estimated
2030/31
Estimated
2031/32
Estimated
2032/33
Estimated
2033/34
Estimated
2034/35
Estimated
FUND BALANCE - JULY 1 $ 164,487 $ 203,152 $ 146,813 $ 123,274 $ 106,332 $ 83,502 $ 50,777 $ 12,892 $ (32,930) $ (86,975) $ (149,542) $ (220,940)

REVENUES
Assessment Revenue 201,140 201,140 201,140 201,140 201,140 201,140 201,140 201,140 201,140 201,140 201,140 201,140 Return Funding - CIP - - - - - - - - - - - -
Interest 11,582 - - 6,579 - - - - - - - -
Other Revenue (Transfers from Citywide) 17,177 25,376 25,376 24,468 24,957 25,457 25,966 26,485 27,015 27,555 28,106 28,668 Total Revenues 229,899 226,516 226,516 232,187 226,097 226,597 227,106 227,625 228,155 228,695 229,246 229,808

EXPENDITURES
Personnel 46,408 41,216 41,216 42,404 44,524 46,750 49,088 51,542 54,119 56,825 59,667 62,650 Contracts 66,709 86,124 86,124 78,339 80,689 83,110 85,603 88,171 90,816 93,541 96,347 99,238 Utilities 76,225 88,000 88,000 88,000 90,640 93,359 96,160 99,045 102,016 105,077 108,229 111,476 Materials & Supplies 1,400 6,700 6,700 6,700 6,700 6,700 6,700 6,700 6,700 6,700 6,700 6,700 Indirect Costs 28,230 28,015 28,015 25,857 26,374 26,902 27,440 27,988 28,548 29,119 29,702 30,296 Total Expenditures 218,972 250,055 250,055 241,300 248,928 256,821 264,991 273,447 282,200 291,262 300,644 310,359 Net Increase (Decrease) in Fund Balance 10,926 (23,539) (23,539) (9,113) (22,830) (30,225) (37,885) (45,822) (54,046) (62,567) (71,398) (80,551) Fund Balance w/o Project Costs 175,413 179,613 123,274 114,161 83,502 53,277 12,892 (32,930) (86,975) (149,542) (220,940) (301,491) % of Operating Costs 80% 72% 49% 47% 34% 21% 5% -12% -31% -51% -73% -97%

IMPROVEMENT PROJECTS

INTERIOR
CIP 300007 - Irrigation 5,000 - - - - - - - - - - -
CIP 300007 - Landscaping/Trees - - - - - 2,500 - - - - - - CIP 300007 - Other Improvements 7,500 - - - - - - - - - - -

ARTERIAL
CIP 300007 - Irrigation - - - - - - - - - - - -
CIP 300007 - Landscaping/Trees 20,000 - - - - - - - - - - - CIP 300007 - Other Improvements 3,000 - - - - - - - - - - - Total Improvement Projects 35,500 - - - - 2,500 - - - - - - Transfer IN from Citywide - 30% Share of Arterial (6,900) - - - - - - - - - - - Total Improvement Projects (Including Transfer IN) 28,600 - - - - 2,500 - - - - - - Net Increase (Decrease) in Fund Balance (17,674) (23,539) (23,539) (9,113) (22,830) (32,725) (37,885) (45,822) (54,046) (62,567) (71,398) (80,551) FUND BALANCE - JUNE 30 $ 146,813 $ 179,613 $ 123,274 $ 114,161 $ 83,502 $ 50,777 $ 12,892 $ (32,930) $ (86,975) $ (149,542) $ (220,940) $ (301,491) % of Operating Costs 67% 72% 49% 47% 34% 20% 5% -12% -31% -51% -73% -97%

LEVY INFORMATION
Total Special Assessment 201,140 201,140 201,140 201,140 201,140 201,140 201,140 201,140 201,140 201,140 201,140 201,140 Total Parcels Levied 452 452 452 452 452 452 452 452 452 452 452 452 Assessment Rate 445 445 445 445 445 445 445 445 445 445 445 445 Maximum Assessment Rate 445 445 445 445 445 445 445 445 445 445 445 445 Page 20 of 182 DRAFT FY27 Landscaping & Lighting District No. 1984-1 Reserve Study 8 FY27 LANDSCAPING AND LIGHTING DISTRICT RESERVE STUDY
ZONE 8 - DEERWOOD
Year 1 Year 2 Year 3 Year 4 Year 5 Year 6 Year 7 Year 8 Year 9 Year 10 2024/25 (LY)
Final
2025/26 (CY)
Adopted
2025/26 (CY)
Projected/
Revised
2026/27
Proposed -
Finance
2027/28
Estimated
2028/29
Estimated
2029/30
Estimated
2030/31
Estimated
2031/32
Estimated
2032/33
Estimated
2033/34
Estimated
2034/35
Estimated
FUND BALANCE - JULY 1 $ 52,479 $ 99,015 $ 86,449 $ 81,073 $ 82,140 $ 84,394 $ 83,400 $ 79,011 $ 71,072 $ 59,419 $ 43,885 $ 24,289

REVENUES
Assessment Revenue 73,485 73,485 73,485 73,485 73,485 73,485 73,485 73,485 73,485 73,485 73,485 73,485 Return Funding - CIP - - - - - - - - - - - -
Interest 5,097 - - 2,471 - - - - - - - -
Other Revenue (Transfers from Citywide) 31,394 33,971 33,971 31,364 33,579 34,251 34,936 35,635 36,347 37,074 37,816 38,572 Total Revenues 109,976 107,456 107,456 107,320 107,064 107,736 108,421 109,120 109,832 110,559 111,301 112,057

EXPENDITURES
Personnel 26,933 52,550 52,550 44,135 46,342 48,659 51,092 53,646 56,329 59,145 62,102 65,207 Contracts 4,500 10,112 10,112 8,584 8,842 9,107 9,380 9,661 9,951 10,250 10,557 10,874 Utilities 32,362 36,100 36,100 36,100 37,183 38,298 39,447 40,631 41,850 43,105 44,398 45,730 Materials & Supplies - 1,400 1,400 1,400 1,400 1,400 1,400 1,400 1,400 1,400 1,400 1,400 Indirect Costs 12,211 12,670 12,670 10,828 11,045 11,265 11,491 11,721 11,955 12,194 12,438 12,687 Total Expenditures 76,006 112,832 112,832 101,047 104,811 108,730 112,810 117,059 121,485 126,094 130,896 135,899 Net Increase (Decrease) in Fund Balance 33,970 (5,376) (5,376) 6,273 2,254 (994) (4,389) (7,939) (11,652) (15,535) (19,595) (23,841) Fund Balance w/o Project Costs 86,449 93,639 81,073 87,346 84,394 83,400 79,011 71,072 59,419 43,885 24,289 448 % of Operating Costs 114% 83% 72% 86% 81% 77% 70% 61% 49% 35% 19% 0%

IMPROVEMENT PROJECTS

ARTERIAL
CIP 300008 - Irrigation - - - - - - - - - - - -
CIP 300008 - Landscaping/Trees - - - - - - - - - - - -
CIP 300008 - Other Improvements - - - 3,500 - - - - - - - - Total Improvement Projects - - - 3,500 - - - - - - - -
Transfer IN from Citywide - 30% Share of Arterial - - - (1,050) - - - - - - - - Total Improvement Projects (Including Transfer IN) - - - 2,450 - - - - - - - - Net Increase (Decrease) in Fund Balance 33,970 (5,376) (5,376) 3,823 2,254 (994) (4,389) (7,939) (11,652) (15,535) (19,595) (23,841) FUND BALANCE - JUNE 30 $ 86,449 $ 93,639 $ 81,073 $ 84,896 $ 84,394 $ 83,400 $ 79,011 $ 71,072 $ 59,419 $ 43,885 $ 24,289 $ 448 % of Operating Costs 114% 83% 72% 84% 81% 77% 70% 61% 49% 35% 19% 0%

LEVY INFORMATION
Total Special Assessment 73,485 73,485 73,485 73,485 73,485 73,485 73,485 73,485 73,485 73,485 73,485 73,485 Total Parcels Levied 639 639 639 639 639 639 639 639 639 639 639 639 Assessment Rate 115 115 115 115 115 115 115 115 115 115 115 115 Maximum Assessment Rate 115 115 115 115 115 115 115 115 115 115 115 115 Page 21 of 182 DRAFT FY27 Landscaping & Lighting District No. 1984-1 Reserve Study 9 FY27 LANDSCAPING AND LIGHTING DISTRICT RESERVE STUDY
ZONE 9 - COUNTRY VIEW
Year 1 Year 2 Year 3 Year 4 Year 5 Year 6 Year 7 Year 8 Year 9 Year 10 2024/25 (LY)
Final
2025/26 (CY)
Adopted
2025/26 (CY)
Projected/
Revised
2026/27
Proposed -
Finance
2027/28
Estimated
2028/29
Estimated
2029/30
Estimated
2030/31
Estimated
2031/32
Estimated
2032/33
Estimated
2033/34
Estimated
2034/35
Estimated
FUND BALANCE - JULY 1 $ 48,018 $ 16,674 $ 44,192 $ 31,897 $ 30,677 $ 32,429 $ 31,849 $ 32,415 $ 32,356 $ 29,898 $ 28,517 $ 26,438

REVENUES
Assessment Revenue - 14,720 14,720 14,720 18,400 18,400 18,400 18,400 18,400 18,400 18,400 18,400 Return Funding - CIP - - - - - - - - -
Interest 1,469 - - 1,115 - - - - - - - -
Other Revenue (Transfers from Citywide) 9,682 4,301 4,301 6,894 7,032 7,173 7,316 7,462 7,612 7,764 7,919 8,077 Total Revenues 11,151 19,021 19,021 22,729 25,432 25,573 25,716 25,862 26,012 26,164 26,319 26,477

EXPENDITURES
Personnel 2,574 2,957 2,957 2,962 3,110 3,266 3,429 3,600 3,780 3,969 4,168 4,376 Contracts 6,666 8,006 8,006 6,926 7,134 7,348 7,568 7,795 8,029 8,270 8,518 8,774 Utilities 3,137 9,800 9,800 9,800 10,094 10,397 10,709 11,030 11,361 11,702 12,053 12,414 Materials & Supplies - 830 830 830 830 830 830 830 830 830 830 830 Indirect Costs 2,599 2,723 2,723 2,463 2,512 2,563 2,614 2,666 2,719 2,774 2,829 2,886 Total Expenditures 14,976 24,316 24,316 22,981 23,680 24,403 25,150 25,922 26,720 27,545 28,398 29,280 Net Increase (Decrease) in Fund Balance (3,825) (5,295) (5,295) (252) 1,752 1,170 566 (59) (708) (1,381) (2,079) (2,803) Fund Balance w/o Project Costs 44,192 11,379 38,897 31,646 32,429 33,599 32,415 32,356 31,648 28,517 26,438 23,635 % of Operating Costs 295% 47% 160% 138% 137% 138% 129% 125% 118% 104% 93% 81%

IMPROVEMENT PROJECTS

ARTERIAL
CIP 300009 - Irrigation - 5,000 5,000 - - - - - - - - - CIP 300009 - Landscaping/Trees - 5,000 5,000 - - 2,500 - - 2,500 - - - CIP 300009 - Other Improvements - - - - - - - - - - - - Total Improvement Projects - 10,000 10,000 - - 2,500 - - 2,500 - - - Transfer IN from Citywide - 30% Share of Arterial - (3,000) (3,000) - - (750) - - (750) - - - Total Improvement Projects (Including Transfer IN) - 7,000 7,000 - - 1,750 - - 1,750 - - - Net Increase (Decrease) in Fund Balance (3,825) (12,295) (12,295) (252) 1,752 (580) 566 (59) (2,458) (1,381) (2,079) (2,803) FUND BALANCE - JUNE 30 $ 44,192 $ 4,379 $ 31,897 $ 31,646 $ 32,429 $ 31,849 $ 32,415 $ 32,356 $ 29,898 $ 28,517 $ 26,438 $ 23,635 % of Operating Costs 295% 18% 131% 138% 137% 131% 129% 125% 112% 104% 93% 81%

LEVY INFORMATION
Total Special Assessment 14,720 14,720 14,720 14,720 18,400 18,400 18,400 18,400 18,400 18,400 18,400 18,400 Total Parcels Levied 184 184 184 184 184 184 184 184 184 184 184 184 Assessment Rate 80 80 80 80 100 100 100 100 100 100 100 100 Maximum Assessment Rate 100 100 100 100 100 100 100 100 100 100 100 100 Page 22 of 182 DRAFT FY27 Landscaping & Lighting District No. 1984-1 Reserve Study 10 FY27 LANDSCAPING AND LIGHTING DISTRICT RESERVE STUDY ZONE 10 - OLD RANCH ESTATES
Year 1 Year 2 Year 3 Year 4 Year 5 Year 6 Year 7 Year 8 Year 9 Year 10 2024/25 (LY)
Final
2025/26 (CY)
Adopted
2025/26 (CY)
Projected/
Revised
2026/27
Proposed -
Finance
2027/28
Estimated
2028/29
Estimated
2029/30
Estimated
2030/31
Estimated
2031/32
Estimated
2032/33
Estimated
2033/34
Estimated
2034/35
Estimated
FUND BALANCE - JULY 1 $ 25,850 $ 57,415 $ 57,670 $ 55,422 $ 54,081 $ 50,803 $ 38,793 $ 31,573 $ 22,267 $ 9,042 $ (4,686) $ (20,757)

REVENUES
Assessment Revenue 47,600 51,680 51,680 51,680 51,680 51,680 51,680 51,680 51,680 51,680 51,680 51,680 Return Funding - CIP 50,000 - - - - - - - - - - -
Interest 2,954 - - 1,341 - - - - - - - -
Other Revenue (Transfers from Citywide) 2,537 3,126 3,126 2,895 3,189 3,252 3,317 3,384 3,451 3,520 3,591 3,663 Total Revenues 103,091 54,806 54,806 55,916 54,869 54,932 54,997 55,064 55,131 55,200 55,271 55,343

EXPENDITURES
Personnel 14,777 16,476 16,476 16,897 17,742 18,629 19,560 20,538 21,565 22,644 23,776 24,965 Contracts 15,928 21,028 21,028 19,600 20,188 20,794 21,417 22,060 22,722 23,403 24,106 24,829 Utilities 9,662 8,250 12,250 12,350 12,721 13,102 13,495 13,900 14,317 14,747 15,189 15,645 Materials & Supplies 535 1,350 1,350 1,350 1,350 1,350 1,350 1,350 1,350 1,350 1,350 1,350 Indirect Costs 5,369 5,950 5,950 6,025 6,146 6,268 6,394 6,522 6,652 6,785 6,921 7,059 Total Expenditures 46,271 53,054 57,054 56,222 58,146 60,143 62,217 64,370 66,606 68,929 71,341 73,847 Net Increase (Decrease) in Fund Balance 56,820 1,752 (2,248) (306) (3,277) (5,211) (7,219) (9,306) (11,475) (13,728) (16,070) (18,505) Fund Balance w/o Project Costs 82,670 59,167 55,422 55,116 50,803 45,593 31,573 22,267 10,792 (4,686) (20,757) (39,261) % of Operating Costs 179% 112% 97% 98% 87% 76% 51% 35% 16% -7% -29% -53%

IMPROVEMENT PROJECTS

INTERIOR
CIP 300010 - Irrigation - - - - - 6,800 - - - - - -
CIP 300010 - Landscaping/Trees 25,000 - - - - - - - - - - - CIP 300010 - Other Improvements - - - - - - - - - - - -

ARTERIAL
CIP 300010 - Irrigation - - - - - - - - - - - -
CIP 300010 - Landscaping/Trees - - - - - - - - 2,500 - - - CIP 300010 - Other Improvements - - - - - - - - - - - - Total Improvement Projects 25,000 - - - - 6,800 - - 2,500 - - - Transfer IN from Citywide - 30% Share of Arterial - - - - - - - - (750) - - - Total Improvement Projects (Including Transfer IN) 25,000 - - - - 6,800 - - 1,750 - - - Net Increase (Decrease) in Fund Balance 31,820 1,752 (2,248) (306) (3,277) (12,011) (7,219) (9,306) (13,225) (13,728) (16,070) (18,505) FUND BALANCE - JUNE 30 $ 57,670 $ 59,167 $ 55,422 $ 55,116 $ 50,803 $ 38,793 $ 31,573 $ 22,267 $ 9,042 $ (4,686) $ (20,757) $ (39,261) % of Operating Costs 125% 112% 97% 98% 87% 65% 51% 35% 14% -7% -29% -53%

LEVY INFORMATION
Total Special Assessment 47,600 51,680 51,680 51,680 51,680 51,680 51,680 51,680 51,680 51,680 51,680 51,680 Total Parcels Levied 136 136 136 136 136 136 136 136 136 136 136 136 Assessment Rate 350 380 380 380 380 380 380 380 380 380 380 380 Maximum Assessment Rate 380 380 380 380 380 380 380 380 380 380 380 380 Page 23 of 182 DRAFT FY27 Landscaping & Lighting District No. 1984-1 Reserve Study 11 FY27 LANDSCAPING AND LIGHTING DISTRICT RESERVE STUDY ZONE 11 - VILLAGE PARKWAY
Year 1 Year 2 Year 3 Year 4 Year 5 Year 6 Year 7 Year 8 Year 9 Year 10 2024/25 (LY)
Final
2025/26 (CY)
Adopted
2025/26 (CY)
Projected/
Revised
2026/27
Proposed -
Finance
2027/28
Estimated
2028/29
Estimated
2029/30
Estimated
2030/31
Estimated
2031/32
Estimated
2032/33
Estimated
2033/34
Estimated
2034/35
Estimated
FUND BALANCE - JULY 1 $ 53,514 $ 69,432 $ 51,382 $ 46,948 $ 41,957 $ 36,637 $ 29,188 $ 20,946 $ 11,141 $ (297) $ (13,443) $ (28,374)

REVENUES
Assessment Revenue 26,510 26,510 26,510 26,510 26,510 26,510 26,510 26,510 26,510 26,510 26,510 26,510 Return Funding - CIP 5,977 - - - - - - - - - - -
Interest 3,380 - - 1,906 - - - - - - - -
Other Revenue (Transfers from Citywide) 7,918 13,757 13,757 13,485 13,755 14,030 14,310 14,597 14,889 15,186 15,490 15,800 Total Revenues 43,785 40,267 40,267 41,901 40,265 40,540 40,820 41,107 41,399 41,696 42,000 42,310

EXPENDITURES
Personnel 16,873 18,856 18,856 19,385 20,354 21,372 22,441 23,563 24,741 25,978 27,277 28,640 Contracts 8,107 13,176 13,176 12,204 12,570 12,947 13,336 13,736 14,148 14,572 15,009 15,460 Utilities 5,457 6,900 6,900 6,900 7,107 7,320 7,540 7,766 7,999 8,239 8,486 8,741 Materials & Supplies 150 750 750 750 750 750 750 750 750 750 750 750 Indirect Costs 4,830 5,019 5,019 4,709 4,803 4,899 4,997 5,097 5,199 5,303 5,409 5,517 Total Expenditures 35,417 44,701 44,701 43,948 45,585 47,289 49,063 50,911 52,837 54,842 56,931 59,108 Net Increase (Decrease) in Fund Balance 8,368 (4,434) (4,434) (2,047) (5,320) (6,749) (8,243) (9,805) (11,438) (13,146) (14,931) (16,798) Fund Balance w/o Project Costs 61,882 64,998 46,948 44,902 36,637 29,888 20,946 11,141 (297) (13,443) (28,374) (45,173) % of Operating Costs 175% 145% 105% 102% 80% 63% 43% 22% -1% -25% -50% -76%

IMPROVEMENT PROJECTS

ARTERIAL
CIP 300011 - Irrigation 15,000 - - - - - - - - - - -
CIP 300011 - Landscaping/Trees - - - 1,000 - 1,000 - - - - - - CIP 300011 - Other Improvements - - - - - - - - - - - - Total Improvement Projects 15,000 - - 1,000 - 1,000 - - - - - - Transfer IN from Citywide - 30% Share of Arterial (4,500) - - (300) - (300) - - - - - - Total Improvement Projects (Including Transfer IN) 10,500 - - 700 - 700 - - - - - - Net Increase (Decrease) in Fund Balance (2,132) (4,434) (4,434) (2,747) (5,320) (7,449) (8,243) (9,805) (11,438) (13,146) (14,931) (16,798) FUND BALANCE - JUNE 30 $ 51,382 $ 64,998 $ 46,948 $ 44,202 $ 36,637 $ 29,188 $ 20,946 $ 11,141 $ (297) $ (13,443) $ (28,374) $ (45,173) % of Operating Costs 145% 145% 105% 101% 80% 62% 43% 22% -1% -25% -50% -76%

LEVY INFORMATION
Total Special Assessment 26,510 26,510 26,510 26,510 26,510 26,510 26,510 26,510 26,510 26,510 26,510 26,510 Total Parcels Levied 241 241 241 241 241 241 241 241 241 241 241 241 Assessment Rate 110 110 110 110 110 110 110 110 110 110 110 110 Maximum Assessment Rate 110 110 110 110 110 110 110 110 110 110 110 110 Page 24 of 182 DRAFT FY27 Landscaping & Lighting District No. 1984-1 Reserve Study 12 FY27 LANDSCAPING AND LIGHTING DISTRICT RESERVE STUDY ZONE 12 - EL NIDO
Year 1 Year 2 Year 3 Year 4 Year 5 Year 6 Year 7 Year 8 Year 9 Year 10 2024/25 (LY)
Final
2025/26 (CY)
Adopted
2025/26 (CY)
Projected/
Revised
2026/27
Proposed -
Finance
2027/28
Estimated
2028/29
Estimated
2029/30
Estimated
2030/31
Estimated
2031/32
Estimated
2032/33
Estimated
2033/34
Estimated
2034/35
Estimated
FUND BALANCE - JULY 1 $ 45,027 $ 39,804 $ 48,768 $ 42,879 $ 38,650 $ 34,481 $ 28,645 $ 22,502 $ 15,308 $ 7,020 $ (2,409) $ (13,025)

REVENUES
Assessment Revenue 17,380 19,750 19,750 19,750 19,750 19,750 19,750 19,750 19,750 19,750 19,750 19,750 Return Funding - CIP 7,568 - - - - - - - - - - -
Interest 2,079 - - 1,224 - - - - - - - -
Other Revenue (Transfers from Citywide) 7,001 10,550 11,450 10,281 10,487 10,696 10,910 11,128 11,351 11,578 11,810 12,046 Total Revenues 34,028 30,300 31,200 31,255 30,237 30,446 30,660 30,878 31,101 31,328 31,560 31,796

EXPENDITURES
Personnel 7,953 9,529 9,529 9,633 10,115 10,620 11,151 11,709 12,294 12,909 13,555 14,232 Contracts 4,648 9,737 9,737 5,673 5,843 6,018 6,199 6,385 6,577 6,774 6,977 7,186 Utilities 8,688 10,300 13,300 13,700 14,111 14,534 14,970 15,419 15,882 16,359 16,849 17,355 Materials & Supplies 150 700 700 700 700 700 700 700 700 700 700 700 Indirect Costs 3,598 3,823 3,823 3,565 3,636 3,709 3,783 3,859 3,936 4,015 4,095 4,177 Total Expenditures 25,037 34,089 37,089 33,271 34,405 35,582 36,804 38,072 39,389 40,756 42,176 43,650 Net Increase (Decrease) in Fund Balance 8,991 (3,789) (5,889) (2,016) (4,169) (5,136) (6,144) (7,194) (8,288) (9,428) (10,616) (11,855) Fund Balance w/o Project Costs 54,018 36,015 42,879 40,863 34,481 29,345 22,502 15,308 7,020 (2,409) (13,025) (24,880) % of Operating Costs 216% 106% 116% 123% 100% 82% 61% 40% 18% -6% -31% -57%

IMPROVEMENT PROJECTS

ARTERIAL
CIP 300012 - Irrigation 7,500 - - - - - - - - - - -
CIP 300012 - Landscaping/Trees - - - 1,000 - 1,000 - - - - - - CIP 300012 - Other Improvements - - - - - - - - - - - - Total Improvement Projects 7,500 - - 1,000 - 1,000 - - - - - - Transfer IN from Citywide - 30% Share of Arterial (2,250) - - (300) - (300) - - - - - - Total Improvement Projects (Including Transfer IN) 5,250 - - 700 - 700 - - - - - - Net Increase (Decrease) in Fund Balance 3,741 (3,789) (5,889) (2,716) (4,169) (5,836) (6,144) (7,194) (8,288) (9,428) (10,616) (11,855) FUND BALANCE - JUNE 30 $ 48,768 $ 36,015 $ 42,879 $ 40,163 $ 34,481 $ 28,645 $ 22,502 $ 15,308 $ 7,020 $ (2,409) $ (13,025) $ (24,880) % of Operating Costs 195% 106% 116% 121% 100% 81% 61% 40% 18% -6% -31% -57%

LEVY INFORMATION
Total Special Assessment 17,380 19,750 19,750 19,750 19,750 19,750 19,750 19,750 19,750 19,750 19,750 19,750 Total Parcels Levied 158 158 158 158 158 158 158 158 158 158 158 158 Assessment Rate 110 125 125 125 125 125 125 125 125 125 125 125 Maximum Assessment Rate 125 125 125 125 125 125 125 125 125 125 125 125 Page 25 of 182 DRAFT FY27 Landscaping & Lighting District No. 1984-1 Reserve Study 13 FY27 LANDSCAPING AND LIGHTING DISTRICT RESERVE STUDY ZONE 13 - CROWN RIDGE
Year 1 Year 2 Year 3 Year 4 Year 5 Year 6 Year 7 Year 8 Year 9 Year 10 2024/25 (LY)
Final
2025/26 (CY)
Adopted
2025/26 (CY)
Projected/
Revised
2026/27
Proposed -
Finance
2027/28
Estimated
2028/29
Estimated
2029/30
Estimated
2030/31
Estimated
2031/32
Estimated
2032/33
Estimated
2033/34
Estimated
2034/35
Estimated
FUND BALANCE - JULY 1 $ 105,907 $ 149,782 $ 117,222 $ 105,434 $ 101,639 $ 93,137 $ 85,717 $ 78,389 $ 69,841 $ 56,203 $ 40,852 $ 21,910

REVENUES
Assessment Revenue 81,120 81,120 81,120 81,120 81,120 83,200 88,400 88,400 88,400 88,400 88,400 88,400 Return Funding - CIP - - - - - - - - - - - -
Interest 8,042 - - 4,437 - - - - - - - -
Other Revenue (Transfers from Citywide) 19,770 21,182 21,182 20,160 20,563 20,974 21,394 21,822 22,258 22,703 23,158 23,621 Total Revenues 108,932 102,302 102,302 105,717 101,683 104,174 109,794 110,222 110,658 111,103 111,558 112,021

EXPENDITURES
Personnel 21,862 17,214 17,214 17,225 18,086 18,991 19,940 20,937 21,984 23,083 24,237 25,449 Contracts 28,699 36,630 36,630 31,626 32,575 33,552 34,559 35,595 36,663 37,763 38,896 40,063 Utilities 26,415 42,000 42,000 42,000 43,260 44,558 45,895 47,271 48,690 50,150 51,655 53,204 Materials & Supplies 850 2,800 2,800 2,800 2,800 2,800 2,800 2,800 2,800 2,800 2,800 2,800 Indirect Costs 13,290 12,446 12,446 11,240 11,465 11,694 11,928 12,167 12,410 12,658 12,911 13,169 Total Expenditures 91,116 111,090 111,090 104,891 108,186 111,594 115,121 118,770 122,547 126,455 130,499 134,686 Net Increase (Decrease) in Fund Balance 17,815 (8,788) (8,788) 826 (6,503) (7,420) (5,327) (8,549) (11,888) (15,351) (18,942) (22,665) Fund Balance w/o Project Costs 123,722 140,994 108,434 106,261 95,137 85,717 80,389 69,841 57,953 40,852 21,910 (755) % of Operating Costs 136% 127% 98% 101% 88% 77% 70% 59% 47% 32% 17% -1%

IMPROVEMENT PROJECTS

INTERIOR
CIP 300013 - Irrigation - - - - - - - - - - - -
CIP 300013 - Landscaping/Trees 3,000 3,000 3,000 - 2,000 - 2,000 - - - - - CIP 300013 - Other Improvements - - - - - - - - - - - -

ARTERIAL
CIP 300013 - Irrigation 5,000 - - - - - - - - - - -
CIP 300013 - Landscaping/Trees - - - - - - - - 2,500 - - - CIP 300013 - Other Improvements - - - - - - - - - - - - Total Improvement Projects 8,000 3,000 3,000 - 2,000 - 2,000 - 2,500 - - - Transfer IN from Citywide - 30% Share of Arterial (1,500) - - - - - - - (750) - - - Total Improvement Projects (Including Transfer IN) 6,500 3,000 3,000 - 2,000 - 2,000 - 1,750 - - - Net Increase (Decrease) in Fund Balance 11,315 (11,788) (11,788) 826 (8,503) (7,420) (7,327) (8,549) (13,638) (15,351) (18,942) (22,665) FUND BALANCE - JUNE 30 $ 117,222 $ 137,994 $ 105,434 $ 106,261 $ 93,137 $ 85,717 $ 78,389 $ 69,841 $ 56,203 $ 40,852 $ 21,910 $ (755) % of Operating Costs 129% 124% 95% 101% 86% 77% 68% 59% 46% 32% 17% -1%

LEVY INFORMATION
Total Special Assessment 81,120 81,120 81,120 81,120 81,120 83,200 88,400 88,400 88,400 88,400 88,400 88,400 Total Parcels Levied 104 104 104 104 104 104 104 104 104 104 104 104 Assessment Rate 780 780 780 780 780 800 850 850 850 850 850 850 Maximum Assessment Rate 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 1,000 Page 26 of 182 DRAFT FY27 Landscaping & Lighting District No. 1984-1 Reserve Study 14 FY27 LANDSCAPING AND LIGHTING DISTRICT RESERVE STUDY ZONE 14 - FOUR OAKS
Year 1 Year 2 Year 3 Year 4 Year 5 Year 6 Year 7 Year 8 Year 9 Year 10 2024/25 (LY)
Final
2025/26 (CY)
Adopted
2025/26 (CY)
Projected/
Revised
2026/27
Proposed -
Finance
2027/28
Estimated
2028/29
Estimated
2029/30
Estimated
2030/31
Estimated
2031/32
Estimated
2032/33
Estimated
2033/34
Estimated
2034/35
Estimated
FUND BALANCE - JULY 1 $ 23,590 $ 21,314 $ 24,327 $ 20,623 $ 17,588 $ 13,921 $ 9,679 $ 4,840 $ (625) $ (6,740) $ (13,535) $ (21,039)

REVENUES
Assessment Revenue 10,325 10,325 10,325 10,325 10,325 10,325 10,325 10,325 10,325 10,325 10,325 10,325 Return Funding - CIP - - - - - - - - - - -
Interest 1,043 - - 638 - - - - - - - -
Other Revenue (Transfers from Citywide) 5,497 6,036 6,036 5,761 5,876 5,994 6,114 6,236 6,361 6,488 6,618 6,750 Total Revenues 16,865 16,361 16,361 16,724 16,201 16,319 16,439 16,561 16,686 16,813 16,943 17,075

EXPENDITURES
Personnel 5,497 6,379 6,379 6,399 6,719 7,055 7,408 7,778 8,167 8,575 9,004 9,454 Contracts 5,235 6,335 6,335 5,646 5,815 5,990 6,170 6,355 6,545 6,742 6,944 7,152 Utilities 3,158 4,500 4,500 4,500 4,635 4,774 4,917 5,065 5,217 5,373 5,534 5,700 Materials & Supplies 100 600 600 600 600 600 600 600 600 600 600 600 Indirect Costs 2,138 2,251 2,251 2,058 2,099 2,141 2,184 2,228 2,272 2,318 2,364 2,411 Total Expenditures 16,128 20,065 20,065 19,203 19,868 20,560 21,278 22,025 22,801 23,608 24,446 25,318 Net Increase (Decrease) in Fund Balance 737 (3,704) (3,704) (2,479) (3,667) (4,241) (4,840) (5,464) (6,116) (6,795) (7,504) (8,243) Fund Balance w/o Project Costs 24,327 17,610 20,623 18,144 13,921 9,679 4,840 (625) (6,740) (13,535) (21,039) (29,282) % of Operating Costs 151% 88% 103% 94% 70% 47% 23% -3% -30% -57% -86% -116%

IMPROVEMENT PROJECTS

ARTERIAL
CIP 300014 - Irrigation - - - - - - - - - - - -
CIP 300014 - Landscaping/Trees - - - - - - - - - - - -
CIP 300014 - Other Improvements - - - - - - - - - - - - Total Improvement Projects - - - - - - - - - - - -
Transfer IN from Citywide - 30% Share of Arterial - - - - - - - - - - - - Total Improvement Projects (Including Transfer IN) - - - - - - - - - - - - Net Increase (Decrease) in Fund Balance 737 (3,704) (3,704) (2,479) (3,667) (4,241) (4,840) (5,464) (6,116) (6,795) (7,504) (8,243) FUND BALANCE - JUNE 30 $ 24,327 $ 17,610 $ 20,623 $ 18,144 $ 13,921 $ 9,679 $ 4,840 $ (625) $ (6,740) $ (13,535) $ (21,039) $ (29,282) % of Operating Costs 151% 88% 103% 94% 70% 47% 23% -3% -30% -57% -86% -116%

LEVY INFORMATION
Total Special Assessment 10,325 10,325 10,325 10,325 10,325 10,325 10,325 10,325 10,325 10,325 10,325 10,325 Unit Factors 59 59 59 59 59 59 59 59 59 59 59 59
Assessment Rate 175 175 175 175 175 175 175 175 175 175 175 175 Maximum Assessment Rate 175 175 175 175 175 175 175 175 175 175 175 175 Page 27 of 182 DRAFT FY27 Landscaping & Lighting District No. 1984-1 Reserve Study 15 FY27 LANDSCAPING AND LIGHTING DISTRICT RESERVE STUDY ZONE 15 - CIRCLE E
Year 1 Year 2 Year 3 Year 4 Year 5 Year 6 Year 7 Year 8 Year 9 Year 10 2024/25 (LY)
Final
2025/26 (CY)
Adopted
2025/26 (CY)
Projected/
Revised
2026/27
Proposed -
Finance
2027/28
Estimated
2028/29
Estimated
2029/30
Estimated
2030/31
Estimated
2031/32
Estimated
2032/33
Estimated
2033/34
Estimated
2034/35
Estimated
FUND BALANCE - JULY 1 $ 50,831 $ 45,537 $ 62,098 $ 57,581 $ 53,609 $ 48,884 $ 43,749 $ 39,976 $ 39,510 $ 35,717 $ 32,035 $ 26,654

REVENUES
Assessment Revenue 34,425 35,955 35,955 35,955 38,250 38,250 42,075 45,900 45,900 45,900 45,900 45,900 Return Funding - CIP 9,337 - - - - - - - - - - -
Interest 2,607 - - 1,556 - - - - - - - -
Other Revenue (Transfers from Citywide) 4,159 5,404 5,404 4,392 4,480 4,569 4,661 4,754 4,849 4,946 5,045 5,146 Total Revenues 50,528 41,359 41,359 41,903 42,730 42,819 46,736 50,654 50,749 50,846 50,945 51,046

EXPENDITURES
Personnel 9,396 11,037 11,037 10,991 11,541 12,118 12,723 13,360 14,028 14,729 15,465 16,239 Contracts 6,800 7,010 7,010 6,511 6,706 6,908 7,115 7,328 7,548 7,774 8,008 8,248 Utilities 12,301 20,135 20,135 20,135 20,739 21,361 22,002 22,662 23,342 24,042 24,764 25,506 Materials & Supplies 750 2,550 2,550 2,550 2,550 2,550 2,550 2,550 2,550 2,550 2,550 2,550 Indirect Costs 5,013 5,144 5,144 4,823 4,919 5,018 5,118 5,221 5,325 5,431 5,540 5,651 Total Expenditures 34,260 45,876 45,876 45,010 46,455 47,954 49,508 51,121 52,793 54,527 56,327 58,194 Net Increase (Decrease) in Fund Balance 16,268 (4,517) (4,517) (3,107) (3,726) (5,135) (2,773) (466) (2,043) (3,681) (5,382) (7,148) Fund Balance w/o Project Costs 67,098 41,020 57,581 54,474 49,884 43,749 40,976 39,510 37,467 32,035 26,654 19,506 % of Operating Costs 196% 89% 126% 121% 107% 91% 83% 77% 71% 59% 47% 34%

IMPROVEMENT PROJECTS

INTERIOR
CIP 300015 - Irrigation - - - - - - - - - - - -
CIP 300015 - Landscaping/Trees - - - - 1,000 - 1,000 - - - - - CIP 300015 - Other Improvements 5,000 - - - - - - - - - - -

ARTERIAL
CIP 300015 - Irrigation - - - - - - - - - - - -
CIP 300015 - Landscaping/Trees - - - - - - - - 2,500 - - - CIP 300015 - Other Improvements - - - - - - - - - - - - Total Improvement Projects 5,000 - - - 1,000 - 1,000 - 2,500 - - - Transfer IN from Citywide - 30% Share of Arterial - - - - - - - - (750) - - - Total Improvement Projects (Including Transfer IN) 5,000 - - - 1,000 - 1,000 - 1,750 - - - Net Increase (Decrease) in Fund Balance 11,268 (4,517) (4,517) (3,107) (4,726) (5,135) (3,773) (466) (3,793) (3,681) (5,382) (7,148) FUND BALANCE - JUNE 30 $ 62,098 $ 41,020 $ 57,581 $ 54,474 $ 48,884 $ 43,749 $ 39,976 $ 39,510 $ 35,717 $ 32,035 $ 26,654 $ 19,506 % of Operating Costs 181% 89% 126% 121% 105% 91% 81% 77% 68% 59% 47% 34%

LEVY INFORMATION
Total Special Assessment 34,425 35,955 35,955 35,955 38,250 38,250 42,075 45,900 45,900 45,900 45,900 45,900 Total Parcels Levied 153 153 153 153 153 153 153 153 153 153 153 153 Assessment Rate 225 235 235 235 250 250 275 300 300 300 300 300 Maximum Assessment Rate 300 300 300 300 300 300 300 300 300 300 300 300 Page 28 of 182 DRAFT FY27 Landscaping & Lighting District No. 1984-1 Reserve Study 16 FY27 LANDSCAPING AND LIGHTING DISTRICT RESERVE STUDY ZONE 16 - THOMAS RANCH
Year 1 Year 2 Year 3 Year 4 Year 5 Year 6 Year 7 Year 8 Year 9 Year 10 2024/25 (LY)
Final
2025/26 (CY)
Adopted
2025/26 (CY)
Projected/
Revised
2026/27
Proposed -
Finance
2027/28
Estimated
2028/29
Estimated
2029/30
Estimated
2030/31
Estimated
2031/32
Estimated
2032/33
Estimated
2033/34
Estimated
2034/35
Estimated
FUND BALANCE - JULY 1 $ 20,416 $ 21,253 $ 24,542 $ 22,564 $ 21,892 $ 22,456 $ 23,204 $ 23,414 $ 23,063 $ 22,127 $ 20,581 $ 18,398

REVENUES
Assessment Revenue 10,500 11,900 11,900 11,900 14,000 14,000 14,000 14,000 14,000 14,000 14,000 14,000 Return Funding - CIP 268 - - - - - - - - - - -
Interest 1,111 - - 620 - - - - - - - -
Other Revenue (Transfers from Citywide) 5,425 6,400 6,400 5,675 5,789 5,904 6,022 6,143 6,266 6,391 6,519 6,649 Total Revenues 17,304 18,300 18,300 18,195 19,789 19,904 20,022 20,143 20,266 20,391 20,519 20,649

EXPENDITURES
Personnel 3,158 6,859 6,859 5,609 5,889 6,184 6,493 6,818 7,159 7,517 7,892 8,287 Contracts 4,443 5,494 5,494 4,738 4,880 5,027 5,177 5,333 5,493 5,657 5,827 6,002 Utilities 3,267 4,900 4,900 4,900 5,047 5,198 5,354 5,515 5,680 5,851 6,026 6,207 Materials & Supplies 200 750 750 750 750 750 750 750 750 750 750 750 Indirect Costs 2,110 2,275 2,275 1,920 1,958 1,998 2,038 2,078 2,120 2,162 2,205 2,250 Total Expenditures 13,178 20,278 20,278 17,917 18,525 19,156 19,812 20,494 21,202 21,937 22,701 23,496 Net Increase (Decrease) in Fund Balance 4,126 (1,978) (1,978) 278 1,264 748 210 (351) (936) (1,546) (2,183) (2,847) Fund Balance w/o Project Costs 24,542 19,275 22,564 22,842 23,156 23,204 23,414 23,063 22,127 20,581 18,398 15,551 % of Operating Costs 186% 95% 111% 127% 125% 121% 118% 113% 104% 94% 81% 66%

IMPROVEMENT PROJECTS

ARTERIAL
CIP 300016 - Irrigation - - - - - - - - - - - -
CIP 300016 - Landscaping/Trees - - - 1,000 1,000 - - - - - - - CIP 300016 - Other Improvements - - - - - - - - - - - - Total Improvement Projects - - - 1,000 1,000 - - - - - - - Transfer IN from Citywide - 30% Share of Arterial - - - (300) (300) - - - - - - - Total Improvement Projects (Including Transfer IN) - - - 700 700 - - - - - - - Net Increase (Decrease) in Fund Balance 4,126 (1,978) (1,978) (422) 564 748 210 (351) (936) (1,546) (2,183) (2,847) FUND BALANCE - JUNE 30 $ 24,542 $ 19,275 $ 22,564 $ 22,142 $ 22,456 $ 23,204 $ 23,414 $ 23,063 $ 22,127 $ 20,581 $ 18,398 $ 15,551 % of Operating Costs 186% 95% 111% 124% 121% 121% 118% 113% 104% 94% 81% 66%

LEVY INFORMATION
Total Special Assessment 10,500 11,900 11,900 11,900 14,000 14,000 14,000 14,000 14,000 14,000 14,000 14,000 Total Parcels Levied 140 140 140 140 140 140 140 140 140 140 140 140 Assessment Rate 75 85 85 85 100 100 100 100 100 100 100 100 Maximum Assessment Rate 100 100 100 100 100 100 100 100 100 100 100 100 Page 29 of 182 DRAFT FY27 Landscaping & Lighting District No. 1984-1 Reserve Study 17 FY27 LANDSCAPING AND LIGHTING DISTRICT RESERVE STUDY ZONE 17 - HENRY RANCH
Year 1 Year 2 Year 3 Year 4 Year 5 Year 6 Year 7 Year 8 Year 9 Year 10 2024/25 (LY)
Final
2025/26 (CY)
Adopted
2025/26 (CY)
Projected/
Revised
2026/27
Proposed -
Finance
2027/28
Estimated
2028/29
Estimated
2029/30
Estimated
2030/31
Estimated
2031/32
Estimated
2032/33
Estimated
2033/34
Estimated
2034/35
Estimated
FUND BALANCE - JULY 1 $ 89,343 $ 66,992 $ 93,733 $ 64,223 $ 62,990 $ 59,710 $ 60,277 $ 62,093 $ 62,560 $ 61,626 $ 59,236 $ 55,335

REVENUES
Assessment Revenue 22,950 28,050 28,050 30,600 30,600 35,700 38,250 38,250 38,250 38,250 38,250 38,250 Return Funding - CIP - - - - - - - - - - - -
Interest 3,802 - - 2,350 - - - - - - - -
Damage Reimbursement - - - - - - - - - - -
Other Revenue (Transfers from Citywide) 15,142 15,697 15,697 14,003 14,283 14,569 14,860 15,157 15,460 15,770 16,085 16,407 Total Revenues 41,894 43,747 43,747 46,953 44,883 50,269 53,110 53,407 53,710 54,020 54,335 54,657

EXPENDITURES
Personnel 7,086 7,963 7,963 7,941 8,338 8,755 9,193 9,652 10,135 10,642 11,174 11,732 Contracts 9,478 18,539 18,539 13,334 13,734 14,146 14,570 15,008 15,458 15,921 16,399 16,891 Utilities 14,600 19,150 19,150 19,650 20,240 20,847 21,472 22,116 22,780 23,463 24,167 24,892 Materials & Supplies 450 750 750 750 750 750 750 750 750 750 750 750 Indirect Costs 5,890 5,855 5,855 5,002 5,102 5,204 5,308 5,414 5,523 5,633 5,746 5,861 Total Expenditures 37,504 52,257 52,257 46,677 48,164 49,702 51,293 52,940 54,645 56,409 58,236 60,126 Net Increase (Decrease) in Fund Balance 4,390 (8,510) (8,510) 276 (3,281) 567 1,817 467 (935) (2,390) (3,901) (5,470) Fund Balance w/o Project Costs 93,733 58,482 85,223 64,499 59,710 60,277 62,093 62,560 61,626 59,236 55,335 49,866 % of Operating Costs 250% 112% 163% 138% 124% 121% 121% 118% 113% 105% 95% 83%

IMPROVEMENT PROJECTS

ARTERIAL
CIP 300017 - Irrigation - - - - - - - - - - - -
CIP 300017 - Landscaping/Trees - - - - - - - - - - - -
CIP 300017 - Other Improvements - - 30,000 - - - - - - - - - Total Improvement Projects - - 30,000 - - - - - - - - - Transfer from Citywide - 30% Share of Arterial - - (9,000) - - - - - - - - - Total Improvement Projects (Including Transfer IN) - - 21,000 - - - - - - - - - Net Increase (Decrease) in Fund Balance 4,390 (8,510) (29,510) 276 (3,281) 567 1,817 467 (935) (2,390) (3,901) (5,470) FUND BALANCE - JUNE 30 $ 93,733 $ 58,482 $ 64,223 $ 64,499 $ 59,710 $ 60,277 $ 62,093 $ 62,560 $ 61,626 $ 59,236 $ 55,335 $ 49,866 % of Operating Costs 250% 112% 123% 138% 124% 121% 121% 118% 113% 105% 95% 83%

LEVY INFORMATION
Total Special Assessment 22,950 28,050 28,050 30,600 30,600 35,700 38,250 38,250 38,250 38,250 38,250 38,250 Total Parcels Levied 102 102 102 102 102 102 102 102 102 102 102 102 Assessment Rate 225 275 275 300 300 350 375 375 375 375 375 375 Maximum Assessment Rate 375 375 375 375 375 375 375 375 375 375 375 375 Page 30 of 182 DRAFT FY27 Landscaping & Lighting District No. 1984-1 Reserve Study 18 FY27 LANDSCAPING AND LIGHTING DISTRICT RESERVE STUDY ZONE 18 - OLD RANCH SUMMIT
Year 1 Year 2 Year 3 Year 4 Year 5 Year 6 Year 7 Year 8 Year 9 Year 10 2024/25 (LY)
Final
2025/26 (CY)
Adopted
2025/26 (CY)
Projected/
Revised
2026/27
Proposed -
Finance
2027/28
Estimated
2028/29
Estimated
2029/30
Estimated
2030/31
Estimated
2031/32
Estimated
2032/33
Estimated
2033/34
Estimated
2034/35
Estimated
FUND BALANCE - JULY 1 $ 50,421 $ 26,444 $ 37,764 $ 34,611 $ 30,948 $ 23,432 $ 26,085 $ 24,772 $ 25,456 $ 21,597 $ 20,155 $ 17,587

REVENUES
Assessment Revenue 18,900 21,600 21,600 21,600 21,600 29,700 29,700 29,700 29,700 29,700 29,700 29,700 Return Funding - CIP - - - - - - - - - - - -
Interest 1,659 - - 1,224 - - - - - - - -
Other Revenue (Transfers from Citywide) 1,828 2,089 2,089 2,044 2,085 2,127 2,169 2,212 2,257 2,302 2,348 2,395 Total Revenues 22,387 23,689 23,689 24,868 23,685 31,827 31,869 31,912 31,957 32,002 32,048 32,095

EXPENDITURES
Personnel 7,013 7,694 7,694 7,838 8,230 8,641 9,073 9,527 10,003 10,504 11,029 11,580 Contracts 5,397 6,489 9,489 9,855 10,151 10,455 10,769 11,092 11,425 11,767 12,120 12,484 Utilities 4,525 6,350 6,350 6,350 6,541 6,737 6,939 7,147 7,361 7,582 7,810 8,044 Materials & Supplies 150 300 300 300 300 300 300 300 300 300 300 300 Indirect Costs 2,959 3,009 3,009 2,922 2,980 3,040 3,101 3,163 3,226 3,291 3,356 3,424 Total Expenditures 20,043 23,842 26,842 27,265 28,201 29,173 30,182 31,229 32,316 33,444 34,615 35,832 Net Increase (Decrease) in Fund Balance 2,344 (153) (3,153) (2,397) (4,517) 2,653 1,687 684 (359) (1,442) (2,568) (3,737) Fund Balance w/o Project Costs 52,764 26,291 34,611 32,214 26,432 26,085 27,772 25,456 25,097 20,155 17,587 13,850 % of Operating Costs 263% 110% 129% 118% 94% 89% 92% 82% 78% 60% 51% 39%

IMPROVEMENT PROJECTS

INTERIOR
CIP 300004 - Irrigation - - - - - - - - - - - -
CIP 300004 - Landscaping/Trees 15,000 - - - 3,000 - 3,000 - - - - - CIP 300004 - Other Improvements - - - - - - - - - - - -

ARTERIAL
CIP 300004 - Irrigation - - - - - - - - - - - -
CIP 300004 - Landscaping/Trees - - - - - - - - 5,000 - - - CIP 300004 - Other Improvements - - - - - - - - - - - - Total Improvement Projects 15,000 - - - 3,000 - 3,000 - 5,000 - - - Transfer from Citywide - 30% Share of Arterial - - - - - - - - (1,500) - - - Total Improvement Projects (Including Transfer IN) 15,000 - - - 3,000 - 3,000 - 3,500 - - - Net Increase (Decrease) in Fund Balance (12,656) (153) (3,153) (2,397) (7,517) 2,653 (1,313) 684 (3,859) (1,442) (2,568) (3,737) FUND BALANCE - JUNE 30 $ 37,764 $ 26,291 $ 34,611 $ 32,214 $ 23,432 $ 26,085 $ 24,772 $ 25,456 $ 21,597 $ 20,155 $ 17,587 $ 13,850 % of Operating Costs 188% 110% 129% 118% 83% 89% 82% 82% 67% 60% 51% 39%

LEVY INFORMATION
Total Special Assessment 18,900 21,600 21,600 21,600 21,600 29,700 29,700 29,700 29,700 29,700 29,700 29,700 Total Parcels Levied 54 54 54 54 54 54 54 54 54 54 54 54 Assessment Rate 350 400 400 400 400 550 550 550 550 550 550 550 Maximum Assessment Rate 1,858 1,858 1,858 1,858 1,858 1,858 1,858 1,858 1,858 1,858 1,858 1,858 Page 31 of 182 DRAFT FY27 Landscaping & Lighting District No. 1984-1 Reserve Study 19 FY27 LANDSCAPING AND LIGHTING DISTRICT RESERVE STUDY ZONE 19 - GLASS HOUSE
Year 1 Year 2 Year 3 Year 4 Year 5 Year 6 Year 7 Year 8 Year 9 Year 10 2024/25 (LY)
Final
2025/26 (CY)
Adopted
2025/26 (CY)
Projected/
Revised
2026/27
Proposed -
Finance
2027/28
Estimated
2028/29
Estimated
2029/30
Estimated
2030/31
Estimated
2031/32
Estimated
2032/33
Estimated
2033/34
Estimated
2034/35
Estimated
FUND BALANCE - JULY 1 $ 13,707 $ 18,925 $ 11,848 $ 9,034 $ 7,035 $ 5,631 $ 3,973 $ 2,046 $ (166) $ (2,677) $ (5,506) $ (8,669)

REVENUES
Assessment Revenue 15,802 16,118 16,118 16,440 16,440 16,769 17,105 17,447 17,796 18,152 18,515 18,885 Return Funding - CIP - - - - - - - - - - - -
Interest 1,092 - - 616 - - - - - - - -
Other Revenue (Transfers from Citywide) - - - - - - - - - - - - Total Revenues 16,894 16,118 16,118 17,057 16,440 16,769 17,105 17,447 17,796 18,152 18,515 18,885

EXPENDITURES
Personnel 3,463 3,863 3,863 3,827 4,018 4,219 4,430 4,652 4,884 5,129 5,385 5,654 Contracts 4,844 8,308 8,308 7,552 7,779 8,012 8,252 8,500 8,755 9,017 9,288 9,567 Utilities 3,588 3,300 4,300 3,600 3,708 3,819 3,934 4,052 4,173 4,299 4,428 4,560 Materials & Supplies - 450 450 450 450 450 450 450 450 450 450 450 Indirect Costs 1,857 2,011 2,011 1,852 1,889 1,927 1,965 2,005 2,045 2,086 2,127 2,170 Total Expenditures 13,753 17,932 18,932 17,281 17,844 18,427 19,032 19,658 20,307 20,980 21,678 22,401 Net Increase (Decrease) in Fund Balance 3,141 (1,814) (2,814) (224) (1,404) (1,658) (1,927) (2,211) (2,512) (2,829) (3,163) (3,516) Fund Balance w/o Project Costs 16,848 17,111 9,034 8,810 5,631 3,973 2,046 (166) (2,677) (5,506) (8,669) (12,186) % of Operating Costs 123% 95% 48% 51% 32% 22% 11% -1% -13% -26% -40% -54%

IMPROVEMENT PROJECTS

INTERIOR
CIP 300004 - Irrigation - - - - - - - - - - - -
CIP 300004 - Landscaping/Trees 5,000 - - 1,000 - - - - - - - - CIP 300004 - Other Improvements - - - - - - - - - - - - Total Improvement Projects 5,000 - - 1,000 - - - - - - - - Net Increase (Decrease) in Fund Balance (1,859) (1,814) (2,814) (1,224) (1,404) (1,658) (1,927) (2,211) (2,512) (2,829) (3,163) (3,516) FUND BALANCE - JUNE 30 $ 11,848 $ 17,111 $ 9,034 $ 7,810 $ 5,631 $ 3,973 $ 2,046 $ (166) $ (2,677) $ (5,506) $ (8,669) $ (12,186) % of Operating Costs 86% 95% 48% 45% 32% 22% 11% -1% -13% -26% -40% -54%

LEVY INFORMATION
Total Special Assessment 15,802.02 16,118.06 16,118.06 16,440.42 16,440.41 16,769.22 17,104.61 17,446.70 17,795.63 18,151.55 18,514.58 18,884.87 Total Parcels Levied 3 3 3 3 3 3 3 3 3 3 3 3
Assessment Rate (rate varies by parcel) 15,802.02 16,118.06 16,118.06 16,440.42 16,440.41 16,769.22 17,104.61 17,446.70 17,795.63 18,151.55 18,514.58 18,884.87 Maximum Assessment Rate 15,802.02 16,118.06 16,118.06 16,440.42 16,440.41 16,769.22 17,104.61 17,446.70 17,795.63 18,151.55 18,514.58 18,884.87 Page 32 of 182 (LL)

ATTACHMENT B
DRAFT

ENGINEER'S REPORT
for
LANDSCAPING & LIGHTING DISTRICT NO. 1984-1

LEVY OF ANNUAL ASSESSMENT
FISCAL YEAR JULY 1, 2026 - JUNE 30, 2027

CITYOFSANRAMON
Contra Costa County, California
April 29, 2026

2 ENGINEER'S REPORT
for
LANDSCAPING & LIGHTING DISTRICT NO. 1984-1

LEVY OF ANNUAL ASSESSMENT
FISCAL YEAR JULY 1, 2026 - JUNE 30, 2027

TABLE OF CONTENTS
CERTIFICATIONOFFILING ................................................................................................3 I. INTRODUCTION ............................................................................................................5 II. DISTRICT PURPOSE AND SERVICE LEVELS ...........................................................5 III. ASSESSMENT DISTRICT DIAGRAM ..........................................................................6 IV. PLANS AND SPECIFICATIONS FOR IMPROVEMENTS ...........................................7 V. DISTRICT FUNDING....................................................................................................10 VI. ASSESSMENT RATES..................................................................................................11 VII. ASSESSMENT METHODOLOGY...............................................................................12 VIII. REVENUES AND EXPENDITURES..........................................................................18 IX. ASSESSMENTROLL ....................................................................................................18 Appendices
Appendix A - City of San Ramon City Council Resolution No. 2026-037 Appendix B - Assessment District Diagram
Appendix C - Plans and Specifications for Improvements
Appendix D - Landscaping & Lighting District Guideline
Appendix E - Street Landscaping & Lighting Unit Factor
Appendix F - Revenues and Expenditures for Zones 1-19
Appendix G - Summary of Assessments

(LL)
3 ENGINEER'S REPORT
LANDSCAPING & LIGHTING DISTRICT NO. 1984-1
(Pursuant to the Landscaping & Lighting Act of 1972)

CERTIFICATIONOFFILING
Chen-hsuan Hsieh, Engineer of Work of Assessment District No. 1984-1, City of San Ramon, Contra Costa County, California, makes this Report as directed by the City Council. The San Ramon Landscaping & Lighting Assessment District No. 1984-1 is intended to provide Landscaping & Lighting improvements within certain incorporated limits of the City and to levy and collect assessments sufficient to pay for those improvements. This Report is to reestablish the Assessment District and to levy the Assessment for the fiscal year July 1, 2026 - June 30, 2027.

The improvements which are the subject of this Report are briefly described as follows:

The installation of landscaping, public lighting facilities and facilities appurtenant thereto or which are necessary or convenient for their maintenance or servicing, and the maintenance or servicing of the foregoing.

The improvements for FY 2026/27 will include servicing or maintenance, or both, of existing public lighting facilities and certain landscaping and the installation of new street lights and/or landscaping within the budgeted limits.

The undersigned respectfully submits the enclosed Engineer's Report as directed by the City Council.

Dated: , 2026 By:

Chen-hsuan Hsieh, P.E., District Engineer
I HEREBY CERTIFY that the enclosed Engineer's Report, together with the Assessment Roll and Assessment Diagram thereto attached was filed with me on August 10, 2026.

Joan Snashall, City Clerk
City of San Ramon
Contra Costa County, California

4 I HEREBY CERTIFY that the enclosed Engineer's Report, together with the Assessment Roll and Assessment Diagram thereto attached was approved and confirmed by the City Council of the City of San Ramon, California, on the ____ day of _____________, 2026.

Joan Snashall, City Clerk
City of San Ramon
Contra Costa County, California
I HEREBY CERTIFY that the enclosed Engineer'sReport, together with the Assessment Roll and Assessment Diagram thereto attached wasfiled with the County Auditor of the County of Contra Costa on the ____ day of _____________, 2026.

Joan Snashall, City Clerk
City of San Ramon
Contra Costa County, California

5 ENGINEER'S REPORT
for
LANDSCAPING & LIGHTING DISTRICT NO. 1984-1

LEVY OF ANNUAL ASSESSMENT
FISCAL YEAR JULY 1, 2026 – JUNE 30, 2027
I. INTRODUCTION
The City of San Ramon Landscaping & Lighting District No.1984-1 (District) was formed in 1984 in accordance with the Landscaping and Lighting Act of 1972 (Streets and Highways Code Section 22500 et seq).

The District has been reestablished each year thereafter. On November 5, 1996, California voters approved Proposition 218, entitled the "Right to Vote on Taxes Act," which added Articles XIIIC and XIIID to the California Constitution. Proposition 218 established new procedural requirements for the formation and administration of assessment districts. The City of San Ramon has taken the necessary steps to ensure that Landscaping & Lighting District No. 1984-1 is compliant with Proposition 218.

Per Section 22622 of the Streets and Highways Code, the City Council of the City of San Ramon adopted Resolution 2026-037 on March 24, 2026, which ordered the District Engineer to prepare and file an Engineer's Report for FY 2026/27 and described new improvements for the District.

Resolution 2026-037 is included as Appendix A.

II. DISTRICT PURPOSE AND SERVICE LEVELS
The Landscaping & Lighting District No.1984-1 (District) provides for the maintenance of street landscaping and lighting. During FY 2004/05, the level of service was revised from FY 2003/04 to remove park maintenance from the District, since park maintenance is solely funded by the City's General Fund and not by the assessment collected by the District. The District provides services and maintains improvements as follows and as described in subdivision improvement plans, capital improvement plans, and prior Engineer's Reports on file with the City:

Street Landscaping and Lighting

1. Provide horticultural care to all improved landscaped areas: mowing of turf areas, edging of turf areas, tree pruning, fertilization, soil aeration, and dethatching of turf areas.

2. Provide a high level of maintenance, including weed abatement and trash and debris pickup along City streets and in improved landscaped areas.

3. Provide weed abatement of all non-landscaped medians and public right-of-way.

4. Replace dead and dying plants and maintain the appearance of landscaped areas.

5. Provide tree pruning service for ongoing maintenance of trees.

6. Maintain exterior of sound walls by replacing Bouquet Canyon stones whenever necessary.

7. Maintain the landscaping and lighting at the San Ramon Transit Center.

8. Provide maintenance and electrical service forstreet lighting.

6 9. Quarterly inspection of streetlights for outages.

10. Provide safety training and necessary safety equipment and clothing to create a safe working environment.

11. Create renovation projects for existing landscaping and lighting features within the District.

III. ASSESSMENT DISTRICT DIAGRAM
The Assessment District Diagram (Appendix B) delineates the assessment district boundary and the assessment zones. The District is organized into 19 zones: two general maintenance zones (Zones 1 and 2) and 17 special zones (Zones 3 through 19). The District Engineer and Engineer of Work hereby finds that the properties within each special Zone receive approximately equal special benefit from the work and improvements within that special Zone. The zones are:

Zone 1 Citywide Lighting (excludes Dougherty Valley)1
Zone 2 Citywide Landscaping (excludes Dougherty Valley and Bishop Ranch)2 Zone 3 Canyon Lakes
Zone 4 Vista San Ramon
Zone 5 Summerwood Loop
Zone 6 West Branch
Zone 7 Bent Creek
Zone 8 Deerwood
Zone 9 Country View
Zone 10 Old Ranch Estates
Zone 11 Village Parkway
Zone 12 El Nido
Zone 13 Crown Ridge
Zone 14 Four Oaks/Stevens
Zone 15 Circle E
Zone 16 Thomas Ranch
Zone 17 Henry Ranch
Zone 18 Old Ranch Summit
Zone 19 Glass House
1 Zones 1 & 2 exclude the Dougherty Valley area in accordance with the annexation agreement with the City. The County 29 Service Area M-provides for the landscaping and lighting costs associated with Dougherty Valley. 2 Zone 2 excludes the Bishop Ranch area in accordance with the annexation agreement with the City. The agreement stipulates that Zone 2 landscaping costs will not be levied on Bishop Ranch because Sunset Development maintains Bishop Ranch landscaping at its own expense.

7 IV. PLANS AND SPECIFICATIONS FOR IMPROVEMENTS
The description and location of existing and proposed new improvements that are or will be maintained by the District during FY 2026/27 are as follows:

Existing Improvements

1. Zone 1 - Citywide Lighting
Zone 1 improvements consist of various lighting improvements located throughout the City with the exception of the Dougherty Valley area. A listing of street light locations for Zone 1 is on file with the Public Works -Public Services Division.

During Fiscal Years 2011/12 and 2012/13, the City converted high-pressure sodium street lights to a more energy-efficient, light-emitting diode (LED) technology. This conversion was performed in two phases:

Phase 1 converted approximately 600 streetlights in the Zone 1 area at a cost of $377,505. This work was possible due to an Energy Efficiency and Conservation Block Grant as a part of the American Recovery and Reinvestment Act of 2009, in the amount of $215,600; PG&E utility rebates in the amount of $63,465; and Zone 1 funding in the amount of $98,440.

Phase 2 converted the remaining approximately 1,000 Zone 1 streetlights through funding provided by a General Fund loan and lease agreement with Banc of America Public Capital Corporation. PG&E rebates are being used to repay the General Fund loan and energy savings resulting from the LED conversion are being used to pay the 12-year lease resulting in no net cost to the City for that 12- year period. After the lease period, the City will realize an approximate 50% reduction in costs due to energy savings.

The new technology has not only lowered energy usage and costs, but delivers improved performance and quality of light, resulting in longer product lifespan and has reduced greenhouse gas emissions. In addition, thirty (30) overhead retroreflective signs have been purchased in order to convert illuminated street name signs.

2. Zones 2 through 19 - Citywide Landscaping and Special Zones Zone 2 through 19 improvements are listed in Appendix C. The approximate location of each Zone is shown on the Assessment Diagram in Appendix B.

Proposed New Improvements
Proposed new improvements are installed either by the City as capital improvement projects, upgrades paid for through operating budgets, or by developers in accordance with their development conditions of approval. In the latter category, the development Conditions of Approval and the approved Final Map designate those landscaped areas to be maintained by the City. All other landscaped areas remain under private maintenance. In the event that a private

8 Property owner(s)/developer(s) want to transfer landscaped maintenance responsibilities for privately maintained areas adjacent to the public right-of-way to the City; such transfers shall conform to the guidelines in Appendix D.

Proposed Upgrades – Capital Improvement Program (CIPs) of FY 2026/27 Capital Improvement Projects (CIPs) are projects identified as new construction, replacement, and/or renovation of infrastructure within each Zone that is over and above annual operating expenses. Additional details regarding the projects are provided in Appendix C and the long-term financing of the projects is indicated in the Reserve Study in Appendix G.

The following are the proposed new Zone-specific CIPs. The amounts shown represent the funding requestsfor FY 2026/27. The allocationsfrom each Zone to the respective CIPs asindicated below are from the current fiscal year.

CIP 300001 – Citywide Lighting Zone Improvements – Zone 1 - $0 As part of the City Village – Summerhill Homes project (SD 9576), a total of 11 new streetlamps will be installed on Norris Canyon Road, Camino Ramon and Executive Parkway. Eleven existing streetlights will also be converted to LEDs. All new streetlamp heads will be owned by PG&E. All improvements will be constructed and paid for by the developer.

CIP 300002 – Citywide Landscaping Zone Improvements – Zone 2 - $0 There are no new improvement projects scheduled for FY 2026/27. Rollover CIP funds will be used for landscaping improvements.

CIP 300003 – Canyon Lakes Zone Improvements – Zone 3 - $0 There are no new improvement projects scheduled for FY 2026/27. Rollover CIP funds will be used for landscaping improvements.

CIP 300004 – Vista San Ramon Zone Improvements – Zone 4 - $0 There are no new improvement projects scheduled for FY 2026/27. Rollover CIP funds will be used for landscaping improvements.

CIP 300005 – Summerwood Loop Zone Improvements – Zone 5 - $0 There are no new improvement projects scheduled for FY 2026/27.

CIP 300006 – West Branch Zone Improvements – Zone 6 - 0 There are no new improvement projects scheduled for FY 2026/27. Rollover CIP funds will be used for landscaping improvements and Zone outreach.

CIP 300007 – Bent Creek Zone Improvements – Zone 7 - $0 There are no new improvement projects scheduled for FY 2026/27. Rollover CIP funds will be used for landscaping improvements.

CIP 300008 – Deerwood Zone Improvements – Zone 8 - $3,500 Work for FY 2026/27 includes retaining wall improvements and painting.

9 CIP 300009 – Country View Zone Improvements – Zone 9 - $0 There are no new improvement projects scheduled for FY 2026/27. Rollover CIP funds will be used for landscaping improvements.

CIP 300010 – Old Ranch Estates Zone Improvements – Zone 10 - $0 There are no new improvement projects scheduled for FY 2026/27. Rollover CIP funds will be used for landscaping improvements.

CIP 300011 – Village Parkway Zone Improvements – Zone 11 - $1,000 Work for FY 2026/27 includes infilling and replacing dead or declining plants and trees.

CIP 300012 – El Nido Zone Improvements – Zone 12 - $1,000 Work for FY 2026/27 includes infilling and replacing dead or declining plants and trees.

CIP 300013 – Crown Ridge Zone Improvements – Zone 13 - $0 There are no new improvement projects scheduled for FY 2026/27. Rollover CIP funds will be used for landscaping improvements.

CIP 300014 – Four Oaks Zone Improvements – Zone 14 - $0 There are no new improvement projects scheduled for FY 2026/27.

CIP 300015 – Circle E Zone Improvements – Zone 15 - $0
There are no new improvement projects scheduled for FY 2026/27. Rollover CIP funds will be used for landscaping improvements.

CIP 300016 – Thomas Ranch Zone Improvements – Zone 16 - $1,000 Work for FY 2026/27 includes infilling and replacing dead or declining plants and trees.

CIP 300017 – Henry Ranch Improvements – Zone 17 - $0
There are no new improvement projects scheduled for FY 2026/27. Rollover CIP funds will be used for landscaping improvements.

CIP 300018 – Old Ranch Summit Zone Improvements – Zone 18 - $0 There are no new improvement projects scheduled for FY 2026/27. Rollover CIP funds will be used for landscaping improvements and Water Quality Control Pond improvements.

CIP 300019 – Glass House Zone Improvements – Zone 19 - $1,000 Work for FY 2026/27 includes replacing dead/dying plant material and broken/rotted fence pickets.

CIP 300021 – Re-lamping – Zone 1- $0
There are no new improvement projects scheduled for FY 2026/27. There are sufficient parts available for re-lamping, so no new purchases are anticipated this fiscal year.

CIP 905530 – Bollinger Canyon Rd./Iron Horse Trail Bicycle Pedestrian Overcrossing – Zone 1 - $0
Other than scheduled maintenance and inspections, there are no new improvement projects scheduled for FY 2026/27.

10 V. DISTRICT FUNDING
The District is funded through two Citywide funding sources and special zones, as discussed below:

1. Citywide Zone Assessments (Zones 1 and 2)
The assessment is collected on the property tax rolls from certain property owners within the City of San Ramon. It was confirmed by a majority vote through Measure K during the November 1996 election. Measure K provided for a continuation of an assessment of $53 per single-family unit per year for Zones 1 & 2 through June 1998, with an increase to $59 per single-family unit per year beginning July 1, 1998, and for each year thereafter.

The Citywide assessment of $59 per unit per year allocated $19 to Citywide street lighting and $40 to Citywide landscaping.

In accordance with Proposition 218, the City conducted a mailed ballot election for the Zone 1 and Zone 2 assessment increase. The election approved the FY 2006/07 assessment at $79 per unit per year and an annual increase based on the Consumer Price Index (CPI) not exceeding 2%. With the $20 increase, these assessments increased proportionately such that the increase to the street lighting assessment was $6 per unit per year, for a total of $25, and the increase to the landscaping assessment was $14 per unit per year, for a total of $54.

Since then, maximum assessment rates for Zone 1 and 2 have been raised by the allowable CPI and are currently at the maximum allowable rates for each Zone as voted by property owners. The February 2026 CPI increase is 2.5%; therefore, the maximum allowable assessment and the maximum assessment rate increase is 2% for FY 2026/27.

A total of 34 parcels are assessed only for Citywide street lighting. These parcels are within Bishop Ranch. Bishop Ranch is responsible for t h e c o s t a n d l a n d s c a p e m a i n t e n a n c e in accordance with the City's annexation agreement with the City.

New Developments for FY 2026/27 are detailed below:

In addition to minor new development projects throughout the City, the Landscaping & Lighting District annexed The Preserve (Faria) into Zones 1 and 2 in March of 2018.

Improvements that will be constructed as part of The Preserve and accepted by the City for maintenance, funded by Zones 1 and 2, will consist of new lighting and are described generally in the Faria Preserve Conditions of Approval and on the following Improvement Plans as accepted by the City:
• Subdivision 9342, The Preserve – Purdue Road, by Gates & Associates • Subdivision 9342, Faria Preserve – Faria Preserve Parkway, Phase 1, by Gates & Associates
• Subdivision 9342, Faria Preserve – Faria Preserve Parkway, Phase 2, by Gates & Associates
• Mainline Extension, Subdivision 9342 – Public Street Lighting, Giacalone

11 • Design Services, Inc.

These plans indicate the installation of 40 new streetlights, associated poles, and improvements.
• The Faria Preserve Parkway roundabouts have not been accepted.

All of the improvements are anticipated to be accepted during FY 2026/27.

2. Zone Assessments (Zones 3 - 19)
The Zone assessments are also collected on the property tax rolls from property owners within each Zone. The funds for each Zone can only be used to maintain or improve the Zone from which they are collected. In addition, any funds that are not used in any given year must be carried over to the following year.

VI. ASSESSMENT RATES
FY 2026/27 Maximum Assessment Rates - Zones 1, 2, 4, 18, and 19 Each Zone has a maximum allowed assessment rate. Each year the City may increase or decrease the actual assessment for each Zone to the maximum allowed rate for that Zone. The City may choose to assess at less than the maximum rate. Four of the zones in Landscaping & Lighting District No. 1984-1 (Zones 1, 2, 18, and 19) have maximum assessment rates that property owners have approved to increase up to 2% each year for changes in the CPI. The February Consumer Price Index for the San Francisco Bay Area, All Urban Consumers, is used. The current maximum rate for Zones 4 was set through a mailed ballot election in May 2023, when property owners approved a new maximum rate, which shall be increased annually by the February Consumer Price Index for the San Francisco Bay Area, All Urban Consumers (CPI).

February 2026 CPI reflects a 2.5% year-over-yearr increase, which is a slight deceleration from the 2.7% annual increase recorded in February 2025 CPI. Therefore, the maximum assessment rates for Zones 1, 2, and 19 have increased by 2%, which was approved by property owners through the ballot process in 2006. The maximum assessment rate for Zone 4 will be increased by 2.5%, which property owners approved through a ballot process in 2023. No maximum assessment rate increases or decreases are recommended for Zone 18 in FY 2026/27.

FY 2026/27 Assessments Increases/Decreases
Zones 1 and 2 – Citywide Lighting and Citywide Landscaping - Based on the February 2026 CPI increase noted above, the FY 2026/27 assessment caps for Zones 1 and 2 have been increased by the 2% maximum approved by property owners or $2.27 per unit per year.

Due to projected expenses for Zone 1, the assessment to be levied will be increased by $0.72, raising the assessment to $36.70 for FY 2026/27. Zone 2 will be increased by $1.55, raising the assessment to be levied to $79.28 for FY 2026/27. The total combined assessment to be levied is $115.98 annually.

12 Zone 3 – Canyon Lakes - The assessment for Canyon Lakes has been increased from $80 to $90 annually, an increase of $10 per unit (the maximum assessment rate for Summerwood Loop is $110). This increase will ensure the assessment keeps pace with the cost of maintaining the zone improvements and cover the cost of bringing forward landscape renovation projects.

Zone 5 – Summerwood Loop - The assessment for Summerwood Loop has been increased from $130 to $140 annually, an increase of $10 per unit (the maximum assessment rate for Summerwood Loop is $160). This increase will ensure the assessment keeps pace with the cost of maintaining the zone improvements and cover the cost of bringing forward landscape renovation projects.

Zone 17 – Henry Ranch - The assessment for Henry Ranch has been increased from $275 to $300 annually, an increase of $25 per unit (the maximum assessment rate for Henry Ranch is $375). This increase will ensure the assessment keeps pace with the cost of maintaining the zone improvements. Additionally, a retaining wall failure during FY 2024/25 necessitated appropriating funds from the Zone 17 reserve balance.

Zone 19 – Glass House - Based on the February 2026 CPI increase noted above, the FY 2026/27 assessment caps for Zones 19 have increased by the 2% maximum approved by property owners from $16,118.06 to $16,44.42 annually, an increase of $322.36 per unit per year (maximum assessment rate for Glass House is $16,440). This increase will ensure the assessment keeps pace with the cost of maintaining the zone improvements and landscape renovations. This assessment is split through the method of apportionment described below.

There are no assessment increases or decreases for Zones 4, 6, 7, 8, 9, 10, 11, 12, 13, 14, 15, 16, and 18 for FY 2026/27.

VII. ASSESSMENT METHODOLOGY
Assessments are allocated in accordance with the Benefit Methodology included in Appendix B and the following Assessment Methodology. Within the zones, the assessment is determined by the land use, the parcel's size, and the parcel's intensity of use. Land use is classified as either (1) residential, (2) industrial, or (3) commercial and institutional. Within these use classifications, an estimate of benefit is derived by considering the amount of lighting provided, the number of pedestrians generated by the land use, and the enhancement of the security and beauty of the property.

The benefits of a single-family home provide the base for "unit" (proportion) calculations. In other words, a single-family home's unit factor is one (1.0). The unit factor for other land uses is proportional to the benefit each parcel receives relative to a single-family home. Uses involving more people have higher unit factors and uses with less frontage have lower unit factors. For example, a condominium's unit factor is 0.75 (because there is less street frontage). In contrast, commercial property unit factors range from 4 to 36 (because more people use the property and benefit from the improvements). See Appendix E for the complete street Landscaping & Lighting unit factors table.

Once costs are determined and each parcel's factors are determined, each Zone's costs are divided

13 by the total of that Zone's factors to determine the cost per factor. Each parcel's factor is then multiplied by the appropriate Zone's factor cost(s) to determine that parcel's FY 2026/27 assessment.

Zone 5 (Summerwood Loop) Assessment Methodology
Improvements
See Appendix C for a description of the improvements in Zone 5.

Estimated Costs
The estimated costs for maintaining the improvements within Zone 5 and for current and upcoming capital improvements are summarized in the Special Zone 5 Costs Benefit Distribution and Assessment Table below. The reserves and long-term financing of the Zone are outlined in the Reserve Fund Study, Table 2, attached.

Special and General Benefit
Special benefit has been determined by breaking the landscaped areas into subareas, estimating the special benefit derived to residents in Zone 5 for each subarea and determining the total general and special benefit as a weighted total of each subarea. Benefits include aesthetic benefits, security and safety benefits, landscaped buffers for traffic, shade from nearby trees, and benefits for pedestrians and motorists from landscaping and trash removal adjacent to the walking path and travel ways.

These benefits are shared to varying degrees by residents outside of Zone 5 depending on the location of the landscaping improvement relative to residential units outside of the Zone, arterial roadways (Alcosta Boulevard), and the Iron Horse Trail. That portion of the benefit attributable to special benefit is considered a general benefit or the maintenance responsibility of Citywide Zone 2.

Arterial
For locations adjacent to Alcosta Boulevard, the majority of the benefit is assumed to be obtained by those residents closest to the improvement and, therefore, pass it more frequently, resulting in benefits from its appearance and buffering effect from arterial traffic. However, the substantial benefit is attributable to passing users of the arterial road. For this reason, the benefit is split into 70% special benefit and 30% benefit attributable to general benefit or the Citywide Zone 2.

Interior
For all other areas, the general benefit can be determined based on:
1) The proximity (location) of the landscaped improvements to homes within Zone 5 relative to its proximity areas outside Zone 5. The amount of pedestrian traffic from outside of Zone 5 compared to that within Zone 5 that will pass by or use the landscaped areas. 2) The amount of vehicle traffic from outside Zone 5 compared to that within Zone 5 that will pass by the landscaped areas.

For each subarea, it is assumed that the value of the location relative to its proximity to dwelling

14 units within Zone 5 is worth 50 benefit points. The value to pedestrians is worth up to 25 benefit points, and the value to motorists is worth up to 25 benefit points. The cumulative general benefit is calculated based on the general benefit for each subarea and the relative size of the landscaping within each subarea relative to the total.

The apportionment of benefit from location is based on the relative proximity of the landscaped improvement to assessed dwelling units relative to property that is outside of Zone 5, such that if a landscaped area is, on average, 10 feet from a home and 90 feet from the edge of the Zone then 10% of the benefit would be attributable to general benefit.

The apportionment of benefit due to pedestrian traffic depends on the area. For areas adjacent to Fallview Street, the pedestrian traffic is assumed to be approximately proportionate to the number of units within Zone 5 versus those in the adjoining apartment complex. That ratio is 416:421 (apartments: Zone 5 assessment units) or approximately 50 percent. Areas adjacent to Summerwood Loop are on the opposite side of the road from the apartments. It is, therefore, assumed that residents within Zone 5 will use the path more often as a route of travel than those outside of Zone 5. Some residents will also use the path from outside the Zone, including residents using it as a safe route to school. For areas adjacent to the Iron Horse Trail, it is also anticipated that the majority of the pedestrians using the path will be from within Zone 5, but with significant users from the apartment area and other users from outside the Zone, including students going to school. Therefore, the general benefit points canbe determined using a ratio of 33 percentfor both areas.

The apportionment of benefit points to motorists was established by assuming the great majority of traffic on minor streets is associated with Zone 5 dwelling units as opposed to passing traffic or traffic associated with apartments. However, some traffic is due to drop-offs for school purposes and other reasons. Therefore, 10 percent of the benefit is assumed to be general along Fallview Street and near the Iron Horse Trail. For areas adjacent to Summerwood Loop, the general benefit is 50 percent to account for traffic from the apartments and other non-local traffic and drop-offs for school.

The overall distribution of benefit points for the subareas in Zone 5 is summarized below. The total general and special benefit was calculated by totaling the benefit in each area and weighing the size of the landscaped subareas. The subareas belonging to the HOA are not included in the maintenance. Any landscaped areas along Springfield Drive will not be maintained with Zone 5 funds and are assumed to be 100 percent general benefit for calculating general benefit. The capital costslisted below are from Zone 5 and do not include capital costs to be paid for by non-zone funds.

15 The overall distribution of special and general benefit/Zone 2 responsibility is 67.65% special benefit and 32.35% general benefit. The distribution of special benefit and general benefit/Zone 2 responsibility is indicated in the Zone 5 Costs, Benefit Distribution, and Assessment table above.

Total Points Summerwood
Loop
Fallview Street Near Iron Horse Trail
50 11 (22%) 0 22 (44%)
25 8.25 (33%) 12.5 (50%) 8.25 (33%)
25 12.5 (50%) 2.5 (10%) 2.5 (10%)
$ 84,717
$ (9,078)
$ -
$ 75,639
129901.361 ft^2
$ 0.582
SubArea Landscape Area
(ft^2)
General Benefit or
Citywide (%)
Special Benefit
(%)
General Benefit
Cost
Special Benefit Cost
1 10,391 0.3 0.7000 $ 1,815 $ 4,235
2 49,867 0.3175 0.6825 $ 9,219 $ 19,817
3 HOA N/A NA N/A N/A
4 5,225 1 0.0000 $ 3,042 $ -
5 18,286 0.15 0.8500 $ 1,597 $ 9,050
6 46,133 0.3275 0.6725 $ 8,797 $ 18,065
Total 129,902 32.35% 67.65% $ 24,471 $ 51,168
Consultants $ -
Tax Roll Fee $ -
$ 9,078.00
$ -
Total $ 9,078.00
$ 75,639
$ (24,471)
$ 9,078
$ 60,246
$ 1,500
$ 58,746
421
$ 140.00
*This is discressionary, may assess at a lower rate.
*Calculated Assessment Per unit
Less General Benefit or Citywide
Plus Admin
Total Assessable Cost
Less Reserve Applied to current year
Net to be Assessed
Number of Benefit Units
Total Cost (Operating + Capital, No Admin)
FY 2025/26 Operating and Capital Costs
Operating Cost
minus Indirect Costs
Capital Costs
Total Direct Cost
Total Landscape Area
Cost Per Square Foot
Administration Cost
Overhead and Administration
Administration Staffing
Assessment Analysis
Motorist
Special Zone 5
General Benefit Points Per Category For Each SubArea
Benefit Category
Location
Pedestrian

16 Method of Assessment
The assessment spread shall be the same as that used for the entirety of the District, as indicated in the Engineer's Report.

Assessment to be Levied
The assessment to be levied per assessment unit for Zone 5 is based on:
1) The maintenance and capital costs as distributed between special and general benefit/Zone 2 responsibility.
2) The administrative costs for the Zone.
3) The number of assessment units in the Zone.
4) Maintenance of reserves necessary for cash flow and capital improvement projects.

There are 421 assessment units within the Zone.

The maximum allowable assessment is $160 per assessment unit.

The assessment to be levied for FY 2026/27 is $140.00 per assessment unit.

Zone 19 (Glass House) Assessment Methodology
The assessment methodology for Zone 19 is different from that of the other 18 Zones.

Zone 19 is comprised of three (3) parcels totaling 30.734 acres located in the southwest portion of the City on San Ramon Valley Boulevard. The three (3) property owners consist of City of San Ramon (City), First Baptist Church of Dublin-San Ramon (Church), and American Baptist Homes of the West (Valley Vista). Like other Special Zones within the City's Landscaping & Lighting District, this Zone is financially responsible for the maintenance and operation of improvements in the immediate vicinity. These public improvements generally include a parking lot, driveway, handicap ramp, and associated landscaping and lighting that were constructed by Valley Vista as a part of their Conditions of Approval and service the three (3) parcels.

The total operation, maintenance, and servicing costs for the driveway maintenance, parking area maintenance, handicap ramp maintenance, landscaping maintenance, and lighting operation are apportioned in accordance with a methodology that is consistent with standard assessment engineering practices.

In order to determine an equitable allocation to each parcel, the improvements listed above have been broken down into discrete maintenance components, and a benefit spread methodology has been created for each.

Driveway Maintenance
There is a 7,610-square-foot driveway that accesses San Ramon Valley Boulevard and services each of the three (3) properties. The driveway maintenance cost is estimated to be $3,130.66 annually (in 2009 dollars) and includes sidewalks, storm drains, lighting, street sweeping, and signage. The standard method used to allocate the driveway maintenance costs to the three (3) benefiting parcels was based on the vehicle traffic received by each property.

Projected traffic was assessed based on the total number of parking spaces allocated to each

17 parcel. There are a total of 121 parking spaces allocated to the three (3) parcels (20 for the City, 39 for the Church, and 62 for Valley Vista). Therefore, the $3,130.66 will be allocated as $517.46 (16.53%) to the City, $1,009.06 (32.23%) to the Church, and $1,604.14 (51.24%) to Valley Vista.

Parking Lot Maintenance
As a Condition of Approval for Valley Vista, they built a 17-stall parking area that services two (2) of the three (3) properties (City and Church parcels). The Valley Vista parcel does not use the parking lot. The parking lot has restricted usage of 14 hours each day between the hours of 6:00 a.m. and 10:00 p.m. This parking lot is used for overflow parking from the City parcel and the Church parcel. The Church parcel has a restricted easement that allows them to use the parking lot for 4 hours each Sunday. The parking lot maintenance is $3,903 annually (in 2009 dollars) and includes pavement maintenance, parking stall marking, sweeping, storm drains, and sidewalks.

The standard method used to allocate the parking lot maintenance to the two (2) benefitting parcels was based on the total number of hours used by each property owner. It is estimated there are 112 total parking hours (16 hours/day x 7 days). It is assumed that the City will use the parking lot 108 hours per week and the Church will use the parking lot 4 hours per week. Valley Vista will not use the parking lot. Therefore, the $3,903 is allocated as $3,763.60 (96.43%) to the City, $139.39 (3.57%) to the Church, and $0 to Valley Vista.

Handicap Ramp
A bus stop was constructed along San Ramon Valley Boulevard adjacent to and accessible to the three (3) properties. A handicap ramp was not required to access the properties but was built by Valley Vista to enhance access to their property. The handicap ramp is approximately 1,400 square feet and maintenance is estimated to be $3,542.75 annually (in 2009 dollars).

The maintenance of the handicap ramp only includes surface improvements such as concrete, handrails, lighting, and storm drains (it does not include any subsurface improvements). Since the handicap ramp was built to enhance the Valley Vista property, 100% of the maintenance is the responsibility of Valley Vista.

Landscape Maintenance
Approximately 5,800 square feet of landscaping improvements were installed adjacent to the parking area. The landscaping improvement maintenance requirements include tree maintenance and replacement, shrub ground cover maintenance and replacement, irrigation, utilities (such as water and electricity), and the replacement of irrigation controllers. The annual maintenance cost is approximately $2,711 (in 2009 dollars). It has been agreed upon by the three (3) property owners that the total cost of maintaining the landscaping will be 100% allocated to the City parcel.

In summary, the total costs of the maintenance represented above are $13,811 annually (in 2009 dollars). Based upon the above calculations, the City is responsible for approximately 52.7%, the Church is responsible for approximately 8.6%, and Valley Vista is responsible for approximately 38.7%.

It should be noted that, prior to the formation of Zone 19, the three parcel owners were responsible for paying the Zone 1 and Zone 2 assessments. Each parcel owner will continue to

18 pay those assessments in addition to the Zone 19 assessment.

Assessment Range
The per-unit ranges for all zones are determined by estimating the costs for the current year at the time the range is established and dividing the costs by the number of unit factors estimated for that year. This per-unit cost becomes the bottom of the range. The top of the range is determined by estimating the costs at the end of a five-year period and dividing that number by the number of expected unit factors at that time.

VIII. REVENUES AND EXPENDITURES
Charts in Appendix F provide a summary of the proposed zone budget for FY 2026/27, FY 2025/26 adopted and projected year-end revenues and expenditures, and FY 2024/25 final budget. The total FY 2026/27 proposed budget for the Landscaping & Lighting District is $4,159,292. The distribution of costs between assessable properties is determined by the Assessment Methodology described in Section VII of this Report.

IX. ASSESSMENTROLL
The following is a summary of information included in the Assessment Roll that, because of its bulk, is filed separately with the City Clerk. According to the Landscaping and Lighting Act, the information must include a listing of all parcels of land within the assessment district. Each parcel must be listed by its distinctive designation, a description of the parcel, and the proposed assessment of the parcel in proportion to the estimated benefit it receives from the improvement.

This is done in the following format:

Property Description Property Description FY 2026/27
(Assessor's Parcel #) (Assessor's Description) Assessment Total Assessment: $4,159,292
The lines and dimensions of each parcel are as shown on the maps of the County Assessor of the County of Contra Costa, which by reference is hereby made a part of this Report.

A-1

APPENDIX A

B-1

APPENDIX B

C-1

APPENDIX C

PLANS AND SPECIFICATIONS FOR IMPROVEMENTS
Details of the streetlights and landscaping improvements within the District and locations of these improvements are outlined in the final maps, subdivision improvement plans, capital improvement plans, and as follows:

Zone 1 – Citywide Lighting
A list of street light locations for Zone 1 is on file with the Public Works Department, Public Services Division. They are located throughout the City with the exception of Dougherty Valley.

Zone 2 – Citywide Landscaping
Refer to the Assessment Diagram forthe general location and extent of improvements. The general nature of the improvements includes tree, shrubs, groundcover, turf, irrigation, and decorative lighting. These areas exclude Bishop Ranch and Dougherty Valley.

Zone 3 – Canyon Lakes
Refer to the Assessment Diagram forthe general location and extent of improvements. The general nature of the improvements includes trees, shrubs, groundcover, irrigation, and one decorative wall with decorative lighting.

Zone 4 – Vista San Ramon
Refer to the Assessment Diagram forthe general location and extent of improvements. The general nature of the improvements includes trees, shrubs, groundcover, irrigation, and decorative lighting.

Zone 5 – Summerwood Loop
Refer to the Assessment Diagram for the general location and extent of improvements. The general nature of the improvements includes trees, shrubs, groundcover, and irrigation.

Zone 6 – West Branch
Refer to the Assessment Diagram forthe general location and extent of improvements. The general nature of the improvements includes trees, shrubs, groundcover, irrigation, two decorative fountains, three gazebos, decorative lighting, pathways, jogging trails (including bridge), exterior soundwall maintenance, and open space.

Zone 7 – Bent Creek
Refer to the Assessment Diagram forthe general location and extent of improvements. The general nature of the improvements includes trees,shrubs, groundcover, irrigation, pathways, and creeks.

C-2
Zone 8 - Deerwood
Refer to the Assessment Diagram forthe general location and extent of improvements. The general nature of the improvements includes trees, shrubs, groundcover, irrigation, a retaining wall, an entrance sign, and decorative lighting.

Zone 9 – Country View
Refer to the Assessment Diagram forthe general location and extent of improvements. The general nature of the improvements includes trees, shrubs, groundcover, irrigation, and decorative lighting.

Zone 10 – Old Ranch Estates
Refer to the Assessment Diagram forthe general location and extent of improvements. The general nature of the improvements includes trees, shrubs, groundcover, entrance sign, irrigation, decorative lighting, and open space.

Zone 11 – Village Parkway
Refer to the Assessment Diagram forthe general location and extent of improvements. The general nature of the improvements includes trees, shrubs, groundcover, irrigation, and decorative lighting.

Zone 12 – El Nido
Refer to the Assessment Diagram forthe general location and extent of improvements. The general nature of the improvements includes trees, shrubs, groundcover, irrigation, detention basin, fencing, maintenance road, and creeks.

Zone 13 – Crown Ridge
Refer to the Assessment Diagram forthe general location and extent of improvements. The general nature of the improvements includes trees, shrubs, groundcover, irrigation, a detention basin, and a maintenance road.

Zone 14 – Four Oaks
Refer to the Assessment Diagram forthe general location and extent of improvements. The general nature of the improvements includes trees, shrubs, groundcover, irrigation, a detention basin, fencing, and a maintenance road.

Zone 15 – Circle E
Refer to the Assessment Diagram forthe general location and extent of improvements. The general nature of the improvements includes trees, shrubs, groundcover, irrigation, and a detention basin.

Zone 16 – Thomas Ranch
Refer to the Assessment Diagram forthe general location and extent of improvements. The general nature of the improvements includes trees, shrubs, groundcover and irrigation.

Zone 17 – Henry Ranch
Refer to the Assessment Diagram for the general location and extent of improvements. The general nature of the improvements includes trees, shrubs, groundcover, irrigation, and a Vortech water control facility.

C-3
Zone 18 – Old Ranch Summit
Refer to the Assessment Diagram forthe general location and extent of improvements. The general nature of the improvements includes trees, shrubs, groundcover, irrigation, and detention basins.

Zone 19 – Glass House
Refer to the Assessment Diagram forthe general location and extent of improvements. The general nature of the improvements includes trees, shrubs, groundcover, irrigation, a driveway, parking area, and handicap ramp.

Additional details are provided on the attached capital improvement program project description sheets.

Capital Improvement Program 2026/27 - 2030/31

PROJECT DESCRIPTION/STATUS REPORT
Project Number: 300001
Citywide Lighting Zone Improvements - Zone 1
The Engineer's Report adopted by City Council approved the creation of project funded by the Citywide Lighting Fund.

Project Mgr:

Estimated Total Cost $1,359,400 Est. Annual Oper/Maint. Cost $0 Category: Landscaping Bender

4. Build and maintain quality facilities and infrastructure Project Cost Estimate
Project Funding
New Project
Project Authorization
Comments
Starting in FY 2019/20, individual CIPs were created for each Zone/Special Zone in Landscape & Lighting District 1984-1 (L&L) for more efficient tracking. To date, completed traffic signal pole painting at the following intersections: Old Ranch Road/Dougherty Road, Old Ranch Road/Bent Creek Drive, Old Ranch Road/Monte Vista Drive, Bollinger Canyon Road/City Hall, Camino Ramon/Fostoria Way, Crow Canyon Road/Old Crow Canyon Road, Crow Canyon Road/Old Mill Road, and Crow Canyon Road/Dougherty Road. This work is scheduled annually in order to perform work to each signalized intersection on a predetermined cycle. There are no improvements scheduled for FY 2026/27.

City Council Priority and Goals
Project Location
Landscaping and Lighting District 1984-1 Zone 1
Project Description
This project provides for the replacement and renovation of improvements as identified in the Engineer's Report and within the boundaries of the Landscaping and Lighting District 1984-1, Zone 1.

Prior Year 2026-27 2027-28 2028-29 2029-30 2030-31 Beyond 5 Yr Total All Costs 185,400 0 0 0 0 0 1,359,400 1,174,000
Totals 185,400 0 0 0 0 0 1,359,400 1,174,000
Prior Year 2026-27 2027-28 2028-29 2029-30 2030-31 Beyond 5 Yr Total Landscape & Ltg. 185,400 0 0 0 0 0 1,359,400 1,174,000
Totals 185,400 0 0 0 0 0 1,359,400 1,174,000
CIP 2026-27 Page 1 CIP#: 300001

Capital Improvement Program 2026/27 - 2030/31

PROJECT DESCRIPTION/STATUS REPORT
Project Number: 300002
Citywide Landscaping Zone Improvements - Zone 2
The Engineer’s Report adopted by City Council approved the creation of project funded by the Citywide Landscaping Fund.

Project Mgr:

Estimated Total Cost $1,019,100 Est. Annual Oper/Maint. Cost $0 Category: Landscaping Savell/Watson

4. Build and maintain quality facilities and infrastructure Project Cost Estimate
Project Funding
New Project
Project Authorization
Comments
Starting in FY 2019/20, individual CIPs were created for each Zone/Special Zone in Landscape & Lighting District 1984-1 (L&L) for more efficient tracking. To date, removed/replaced declining trees; replaced irrigation valves in Homestead Village; completed landscape renovations on Crow Canyon Road at Bollinger Canyon Road, Stagecoach Road, Alcosta Boulevard at Olympia Fields Drive to Pine Valley Road, and San Ramon Valley Boulevard at Castleton Court to Talavera Drive. FY 2026/27, continue the removal/replacement of declining trees, and landscape and irrigation renovations in various locations within the zone from prior funding. See L&L Engineer's Report for FY 2026/27 for additional details and scope of work scheduled.

City Council Priority and Goals
Project Location
Landscaping and Lighting District 1984-1 Zone 2
Project Description
This project provides for the replacement and renovation of improvements as identified in the Engineer’s Report and within the boundaries of the Landscaping and Lighting District 1984-1, Zone 2.

Prior Year 2026-27 2027-28 2028-29 2029-30 2030-31 Beyond 5 Yr Total All Costs 500,000 0 0 15,300 0 52,800 1,019,100 451,000 Totals 500,000 0 0 15,300 0 52,800 1,019,100 451,000
Prior Year 2026-27 2027-28 2028-29 2029-30 2030-31 Beyond 5 Yr Total Landscape & Ltg. 500,000 0 0 15,300 0 52,800 1,019,100 451,000 Totals 500,000 0 0 15,300 0 52,800 1,019,100 451,000
CIP 2026-27 Page 2 CIP#: 300002

Capital Improvement Program 2026/27 - 2030/31

PROJECT DESCRIPTION/STATUS REPORT
Project Number: 300003
Canyon Lakes Zone Improvements - Zone 3
The Engineer’s Report adopted by City Council approved the creation of project funded by the Canyon Lakes Fund and Citywide Landscaping Fund.

Project Mgr:

Estimated Total Cost $385,000 Est. Annual Oper/Maint. Cost $0 Category: Landscaping Savell/Watson

4. Build and maintain quality facilities and infrastructure Project Cost Estimate
Project Funding
New Project
Project Authorization
Comments
Starting in FY 2019/20, individual CIPs were created for each Zone/Special Zone in Landscape & Lighting District 1984-1 (L&L) for more efficient tracking. To date, removed/replaced declining trees; replaced irrigation valves on Alcosta Boulevard; and landscape slope renovation and planting at Crow Canyon Road and Shoreline Drive. FY 2026/27, continue the removal/replacement of declining trees and various landscape and irrigation renovations with prior funding. See L&L Engineer's Report for FY 2026/27 for additional details and scope of work scheduled.

City Council Priority and Goals
Project Location
Landscaping and Lighting District 1984-1 Zone 3
Project Description
This project provides for the replacement and renovation of improvements as identified in the Engineer’s Report and within the boundaries of the Landscaping and Lighting District 1984-1, Zone 3.

Prior Year 2026-27 2027-28 2028-29 2029-30 2030-31 Beyond 5 Yr Total All Costs 345,000 0 15,000 15,000 0 10,000 385,000 0
Totals 345,000 0 15,000 15,000 0 10,000 385,000 0
Prior Year 2026-27 2027-28 2028-29 2029-30 2030-31 Beyond 5 Yr Total Landscape & Ltg. 345,000 0 15,000 15,000 0 10,000 385,000 0 Totals 345,000 0 15,000 15,000 0 10,000 385,000 0
CIP 2026-27 Page 3 CIP#: 300003

Capital Improvement Program 2026/27 - 2030/31

PROJECT DESCRIPTION/STATUS REPORT
Project Number: 300004
Vista San Ramon Zone Improvements - Zone 4
The Engineer's Report adopted by City Council approved the creation of project funded by the Vista San Ramon Fund and Citywide Landscaping Fund.

Project Mgr:

Estimated Total Cost $73,964 Est. Annual Oper/Maint. Cost $0 Category: Landscaping Savell/Watson

4. Build and maintain quality facilities and infrastructure Project Cost Estimate
Project Funding
New Project
Project Authorization
Comments
Starting in FY 2019/20, individual CIPs were created for each Zone/Special Zone in Landscape & Lighting District 1984-1 (L&L) for more efficient tracking. FY 2020/21 work included removal/replacement of declining trees. FY 2022/23, completed installation of mulch and landscaping. FY 2026/27, continue the removal/replacement of irrigation controllers in arterials within the zone with prior funding. See L&L Engineer's Report for FY 2026/27 for additional details and scope of work scheduled.

City Council Priority and Goals
Project Location
Landscaping and Lighting District 1984-1 Zone 4
Project Description
This project provides for the replacement and renovation of improvements as identified in the Engineer’s Report and within the boundaries of the Landscaping and Lighting District 1984-1, Zone 4.

Prior Year 2026-27 2027-28 2028-29 2029-30 2030-31 Beyond 5 Yr Total All Costs 45,564 0 14,500 0 0 2,500 4,600 73,964
Totals 52,364 0 14,500 0 0 2,500 4,600 73,964
Prior Year 2026-27 2027-28 2028-29 2029-30 2030-31 Beyond 5 Yr Total Landscape & Ltg. 45,564 0 14,500 0 0 2,500 4,600 73,964 Totals 45,564 0 14,500 0 0 2,500 4,600 73,964
CIP 2026-27 Page 4 CIP#: 300004

Capital Improvement Program 2026/27 - 2030/31

PROJECT DESCRIPTION/STATUS REPORT
Project Number: 300005
Summerwood Loop Zone Improvements - Zone 5
The Engineer's Report adopted by City Council approved the creation of project funded by the Summerwood Loop Fund and Citywide Landscaping Fund. City Council appropriated $80,747 from Zone 2 Fund at FY 22/23 MidYear review.

Project Mgr:

Estimated Total Cost $643,101 Est. Annual Oper/Maint. Cost $0 Category: Landscaping Savell/Watson

4. Build and maintain quality facilities and infrastructure Project Cost Estimate
Project Funding
New Project
Project Authorization
Comments
Starting in FY 2019/20, individual CIPs were created for each Zone/Special Zone in Landscape & Lighting District 1984-1 (L&L) for more efficient tracking. To date, completed landscape and irrigation renovation along the pathway adjacent to Iron Horse Trail as well as minor repairs to asphalt pathway throughout the zone; replaced the entry monument to subdivision on Alcosta Boulevard; landscape and irrigation renovations; and park strip renovation on Summerwood Loop between Alcosta Boulevard and Fallen Leaf Circle. See L&L Engineer's Report for FY 2026/27 for additional details and scope of work scheduled. There are no improvements scheduled for FY 2026/27.

City Council Priority and Goals
Project Location
Landscaping and Lighting District 1984-1 Zone 5
Project Description
This project provides for the replacement and renovation of improvements as identified in the Engineer’s Report and within the boundaries of the Landscaping and Lighting District 1984-1, Zone 5.

Prior Year 2026-27 2027-28 2028-29 2029-30 2030-31 Beyond 5 Yr Total All Costs 183,456 0 0 0 5,000 0 643,101 454,645
Totals 183,456 0 0 0 5,000 0 643,101 454,645
Prior Year 2026-27 2027-28 2028-29 2029-30 2030-31 Beyond 5 Yr Total Landscape & Ltg. 183,456 0 0 0 5,000 0 643,101 454,645
Totals 183,456 0 0 0 5,000 0 643,101 454,645
CIP 2026-27 Page 5 CIP#: 300005

Capital Improvement Program 2026/27 - 2030/31

PROJECT DESCRIPTION/STATUS REPORT
Project Number: 300006
West Branch Zone Improvements - Zone 6
The Engineer's Report adopted by City Council approved the creation of project funded by the West Branch Fund and Citywide Landscaping Fund.

Project Mgr:

Estimated Total Cost $1,473,120 Est. Annual Oper/Maint. Cost $0 Category: Landscaping Savell/Watson

4. Build and maintain quality facilities and infrastructure Project Cost Estimate
Project Funding
New Project
Project Authorization
Comments
Starting in FY 2019/20, individual CIPs were created for each Zone/Special Zone in Landscape & Lighting District 1984-1 (L&L) for more efficient tracking. FY 2021/22, completed Fountain repairs at Reflection Fountain. FY 2026/27, based on feedback from the zone, assess conversion of fountain to landscape and select architect to complete feasibility and renderings for the site from prior funding. See L&L Engineer's Report for FY 2026/27 for additional details and scope of work scheduled. There are no new improvements scheduled for FY 2026/27.

City Council Priority and Goals
Project Location
Landscaping and Lighting District 1984-1 Zone 6
Project Description
This project provides for the replacement and renovation of improvements as identified in the Engineer’s Report and within the boundaries of the Landscaping and Lighting District 1984-1, Zone 6.

Prior Year 2026-27 2027-28 2028-29 2029-30 2030-31 Beyond 5 Yr Total All Costs 177,920 0 14,900 19,600 3,600 21,100 1,473,120 1,236,000 Totals 177,920 0 14,900 19,600 3,600 21,100 1,473,120 1,236,000 Prior Year 2026-27 2027-28 2028-29 2029-30 2030-31 Beyond 5 Yr Total Landscape & Ltg. 177,920 0 14,900 19,600 3,600 21,100 1,473,120 1,236,000 Totals 177,920 0 14,900 19,600 3,600 21,100 1,473,120 1,236,000 CIP 2026-27 Page 6 CIP#: 300006

Capital Improvement Program 2026/27 - 2030/31

PROJECT DESCRIPTION/STATUS REPORT
Project Number: 300007
Bent Creek Zone Improvements - Zone 7
The Engineer's Report adopted by City Council approved the creation of project funded by the Bent Creek Fund and Citywide Landscaping Fund.

Project Mgr:

Estimated Total Cost $281,768 Est. Annual Oper/Maint. Cost $0 Category: Landscaping Savell/Watson

4. Build and maintain quality facilities and infrastructure Project Cost Estimate
Project Funding
New Project
Project Authorization
Comments
Starting in FY 2019/20, individual CIPs were created for each Zone/Special Zone in Landscape & Lighting District 1984-1 (L&L) for more efficient tracking. To date, completed replacement of remote control valves, irrigation valves on Alcosta Boulevard, landscape renovation at Dougherty Road entry corners, and painting of gazebos. FY 2026/27, continue landscape and irrigation improvements with prior funding. See L&L Engineer's Report for FY 2026/27 for additional details and scope of work scheduled. There are no new improvements scheduled for FY 2026/27.

City Council Priority and Goals
Project Location
Landscaping and Lighting District 1984-1 Zone 7
Project Description
This project provides for the replacement and renovation of improvements as identified in the Engineer’s Report and within the boundaries of the Landscaping and Lighting District 1984-1, Zone 7.

Prior Year 2026-27 2027-28 2028-29 2029-30 2030-31 Beyond 5 Yr Total All Costs 161,768 0 2,500 2,000 0 0 281,768 115,500
Totals 161,768 0 2,500 2,000 0 0 281,768 115,500
Prior Year 2026-27 2027-28 2028-29 2029-30 2030-31 Beyond 5 Yr Total Landscape & Ltg. 161,768 0 2,500 2,000 0 0 281,768 115,500 Totals 161,768 0 2,500 2,000 0 0 281,768 115,500
CIP 2026-27 Page 7 CIP#: 300007

Capital Improvement Program 2026/27 - 2030/31

PROJECT DESCRIPTION/STATUS REPORT
Project Number: 300008
Deerwood Zone Improvements - Zone 8
The Engineer's Report adopted by City Council approved the creation of project funded by the Deerwood Fund and Citywide Landscaping Fund.

Project Mgr:

Estimated Total Cost $87,441 Est. Annual Oper/Maint. Cost $0 Category: Landscaping Savell/Watson

4. Build and maintain quality facilities and infrastructure Project Cost Estimate
Project Funding
New Project
Project Authorization
Comments
Starting in FY 2019/20, individual CIPs were created for each Zone/Special Zone in Landscape & Lighting District 1984-1 (L&L) for more efficient tracking. To date, completed landscape renovation and irrigation controllers within the zone. FY 2026/27, continue landscape renovation and paint and seal retaining wall in various locations with the zone. See L&L Engineer's Report for FY 2026/27 for additional details and scope of work scheduled.

City Council Priority and Goals
Project Location
Landscaping and Lighting District 1984-1 Zone 8
Project Description
This project provides for the replacement and renovation of improvements as identified in the Engineer’s Report and within the boundaries of the Landscaping and Lighting District 1984-1, Zone 8.

Prior Year 2026-27 2027-28 2028-29 2029-30 2030-31 Beyond 5 Yr Total All Costs 81,441 3,500 0 2,500 0 0 87,441 0
Totals 81,441 3,500 0 2,500 0 0 87,441 0
Prior Year 2026-27 2027-28 2028-29 2029-30 2030-31 Beyond 5 Yr Total Landscape & Ltg. 81,441 3,500 0 2,500 0 0 87,441 0
Totals 81,441 3,500 0 2,500 0 0 87,441 0
CIP 2026-27 Page 8 CIP#: 300008

Capital Improvement Program 2026/27 - 2030/31

PROJECT DESCRIPTION/STATUS REPORT
Project Number: 300009
Country View Zone Improvements - Zone 9
The Engineer's Report adopted by City Council approved the creation of project funded by the Country View Fund and Citywide Landscaping Fund.

Project Mgr:

Estimated Total Cost $66,000 Est. Annual Oper/Maint. Cost $0 Category: Landscaping Savell/Watson

4. Build and maintain quality facilities and infrastructure Project Cost Estimate
Project Funding
New Project
Project Authorization
Comments
Starting in FY 2019/20, individual CIPs were created for each Zone/Special Zone in Landscape & Lighting District 1984-1 (L&L) for more efficient tracking. FY 2022/23 completed landscape renovation including irrigation controllers and remote control valve replacement in various locations in zone. FY 2026/27, continue supplemental landscape and irrigation renovations following the completion of the Crow Canyon Widening Projects (CIPs 905328 and 905327) from prior funding. See L&L Engineer's Report for FY 2026/27 for additional details and scope of work scheduled. There are no new improvements scheduled for FY 2026/27.

City Council Priority and Goals
Project Location
Landscaping and Lighting District 1984-1 Zone 9
Project Description
This project provides for the replacement and renovation of improvements as identified in the Engineer’s Report and within the boundaries of the Landscaping and Lighting District 1984-1, Zone 9.

Prior Year 2026-27 2027-28 2028-29 2029-30 2030-31 Beyond 5 Yr Total All Costs 21,000 0 2,500 0 0 2,500 66,000 40,000
Totals 21,000 0 2,500 0 0 2,500 66,000 40,000
Prior Year 2026-27 2027-28 2028-29 2029-30 2030-31 Beyond 5 Yr Total Landscape & Ltg. 21,000 0 2,500 0 0 2,500 66,000 40,000 Totals 21,000 0 2,500 0 0 2,500 66,000 40,000
CIP 2026-27 Page 9 CIP#: 300009

Capital Improvement Program 2026/27 - 2030/31

PROJECT DESCRIPTION/STATUS REPORT
Project Number: 300010
Old Ranch Estates Zone Improvements - Zone 10
The Engineer's Report adopted by City Council approved the creation of project funded by the Old Ranch Estates Fund and Citywide Landscaping Fund.

Project Mgr:

Estimated Total Cost $139,300 Est. Annual Oper/Maint. Cost $0 Category: Landscaping Savell/Watson

4. Build and maintain quality facilities and infrastructure Project Cost Estimate
Project Funding
New Project
Project Authorization
Comments
Starting in FY 2019/20, individual CIPs were created for each Zone/Special Zone in Landscape & Lighting District 1984-1 (L&L) for more efficient tracking. To date, completed installation of new lighting system for tree and sign up lights, landscape renovation, and irrigation repairs. FY 26/27, continue landscape renovation and irrigation repairs in various locations with prior funding. See L&L Engineer's Report for FY 2026/27 for additional details and scope of work scheduled. There are no new improvements scheduled for FY 2026/27.

City Council Priority and Goals
Project Location
Landscaping and Lighting District 1984-1 Zone 10
Project Description
This project provides for the replacement and renovation of improvements as identified in the Engineer’s Report and within the boundaries of the Landscaping and Lighting District 1984-1, Zone 10.

Prior Year 2026-27 2027-28 2028-29 2029-30 2030-31 Beyond 5 Yr Total All Costs 130,000 0 6,800 0 0 2,500 139,300 0
Totals 130,000 0 6,800 0 0 2,500 139,300 0
Prior Year 2026-27 2027-28 2028-29 2029-30 2030-31 Beyond 5 Yr Total Landscape & Ltg. 130,000 0 6,800 0 0 2,500 139,300 0
Totals 130,000 0 6,800 0 0 2,500 139,300 0
CIP 2026-27 Page 10 CIP#: 300010

Capital Improvement Program 2026/27 - 2030/31

PROJECT DESCRIPTION/STATUS REPORT
Project Number: 300011
Village Parkway Zone Improvements - Zone 11
The Engineer's Report adopted by City Council approved the creation of project funded by the Village Parkway Fund and Citywide Landscaping Fund.

Project Mgr:

Estimated Total Cost $77,104 Est. Annual Oper/Maint. Cost $0 Category: Landscaping Savell/Watson

4. Build and maintain quality facilities and infrastructure Project Cost Estimate
Project Funding
New Project
Project Authorization
Comments
Starting in FY 2019/20, individual CIPs were created for each Zone/Special Zone in Landscape & Lighting District 1984-1 (L&L) for more efficient tracking. To date, completed landscape renovation and remote control valve replacement on Shavano Way. FY 2026/27 continue arterial landscape renovation and tree renovations within the zone. See L&L Engineer's Report for FY 2026/27 for additional details and scope of work scheduled.

City Council Priority and Goals
Project Location
Landscaping and Lighting District 1984-1 Zone 11
Project Description
This project provides for the replacement and renovation of improvements as identified in the Engineer’s Report and within the boundaries of the Landscaping and Lighting District 1984-1, Zone 11.

Prior Year 2026-27 2027-28 2028-29 2029-30 2030-31 Beyond 5 Yr Total All Costs 65,904 1,000 1,000 0 0 2,500 77,104 6,700
Totals 65,904 1,000 1,000 0 0 2,500 77,104 6,700
Prior Year 2026-27 2027-28 2028-29 2029-30 2030-31 Beyond 5 Yr Total Landscape & Ltg. 65,904 1,000 1,000 0 0 2,500 77,104 6,700 Totals 65,904 1,000 1,000 0 0 2,500 77,104 6,700
CIP 2026-27 Page 11 CIP#: 300011

Capital Improvement Program 2026/27 - 2030/31

PROJECT DESCRIPTION/STATUS REPORT
Project Number: 300012
El Nido Zone Improvements - Zone 12
The Engineer's Report adopted by City Council approved the creation of project funded by the El Nido Fund and Citywide Landscaping Fund. City council authorized Mid-Year appropriation of $5,000 on March 9, 2021.

Project Mgr:

Estimated Total Cost $23,309 Est. Annual Oper/Maint. Cost $0 Category: Landscaping Savell/Watson

4. Build and maintain quality facilities and infrastructure Project Cost Estimate
Project Funding
New Project
Project Authorization
Comments
Starting in FY 2019/20, individual CIPs were created for each Zone/Special Zone in Landscape & Lighting District 1984-1 (L&L) for more efficient tracking. To date, completed tree repair and replacement, and remote control valves replacements. FY 26/27, continue arterial landscape renovation and tree renovations within the zone. See L&L Engineer's Report for FY 2026/27 for additional details and scope of work scheduled.

City Council Priority and Goals
Project Location
Landscaping and Lighting District 1984-1 Zone 12
Project Description
This project provides for the replacement and renovation of improvements as identified in the Engineer’s Report and within the boundaries of the Landscaping and Lighting District 1984-1, Zone 12.

Prior Year 2026-27 2027-28 2028-29 2029-30 2030-31 Beyond 5 Yr Total All Costs 10,809 1,000 1,000 0 0 0 23,309 10,500
Totals 10,809 1,000 1,000 0 0 0 23,309 10,500
Prior Year 2026-27 2027-28 2028-29 2029-30 2030-31 Beyond 5 Yr Total Landscape & Ltg. 10,809 1,000 1,000 0 0 0 23,309 10,500 Totals 10,809 1,000 1,000 0 0 0 23,309 10,500
CIP 2026-27 Page 12 CIP#: 300012

Capital Improvement Program 2026/27 - 2030/31

PROJECT DESCRIPTION/STATUS REPORT
Project Number: 300013
Crown Ridge Zone Improvements - Zone 13
The Engineer's Report adopted by City Council approved the creation of project funded by the Crown Ridge Fund and Citywide Landscaping Fund.

Project Mgr:

Estimated Total Cost $89,046 Est. Annual Oper/Maint. Cost $0 Category: Landscaping Savell/Watson

4. Build and maintain quality facilities and infrastructure Project Cost Estimate
Project Funding
New Project
Project Authorization
Comments
Starting in FY 2019/20, individual CIPs were created for each Zone/Special Zone in Landscape & Lighting District 1984-1 (L&L) for more efficient tracking. To date, completed irrigation cabinets upgrade and controllers and landscape renovation along Westside Drive; and remote control valve replacements and landscape renovations on Westside Drive. FY 2026/27, work includes interior landscape renovation and tree renovations within the zone with prior funding. See L&L Engineer's Report for FY 2026/27 for additional details and scope of work scheduled.

City Council Priority and Goals
Project Location
Landscaping and Lighting District 1984-1 Zone 13
Project Description
This project provides for the replacement and renovation of improvements as identified in the Engineer’s Report and within the boundaries of the Landscaping and Lighting District 1984-1, Zone 13.

Prior Year 2026-27 2027-28 2028-29 2029-30 2030-31 Beyond 5 Yr Total All Costs 38,546 0 0 2,000 0 2,500 89,046 46,000
Totals 38,546 0 0 2,000 0 2,500 89,046 46,000
Prior Year 2026-27 2027-28 2028-29 2029-30 2030-31 Beyond 5 Yr Total Landscape & Ltg. 38,546 0 0 2,000 0 2,500 89,046 46,000 Totals 38,546 0 0 2,000 0 2,500 89,046 46,000
CIP 2026-27 Page 13 CIP#: 300013

Capital Improvement Program 2026/27 - 2030/31

PROJECT DESCRIPTION/STATUS REPORT
Project Number: 300014
Four Oaks Zone Improvements - Zone 14
The Engineer's Report adopted by City Council approved the creation of project funded by the Four Oaks Fund and Citywide Landscaping Fund.

Project Mgr:

Estimated Total Cost $6,245 Est. Annual Oper/Maint. Cost $0 Category: Landscaping Savell/Watson

4. Build and maintain quality facilities and infrastructure Project Cost Estimate
Project Funding
New Project
Project Authorization
Comments
Starting in FY 2019/20, individual CIPs were created for each Zone/Special Zone in Landscape & Lighting District 1984-1 (L&L) for more efficient tracking. FY 2019/20 completed removal and replacement of declining trees and landscaping. See L&L Engineer's Report for FY 2026/27 for additional details and scope of work scheduled. There are no improvements scheduled for FY 2026/27.

City Council Priority and Goals
Project Location
Landscaping and Lighting District 1984-1 Zone 14
Project Description
This project provides for the replacement and renovation of improvements as identified in the Engineer’s Report and within the boundaries of the Landscaping and Lighting District 1984-1, Zone 14.

Prior Year 2026-27 2027-28 2028-29 2029-30 2030-31 Beyond 5 Yr Total All Costs 5,245 0 0 0 0 0 6,245 1,000
Totals 5,245 0 0 0 0 0 6,245 1,000
Prior Year 2026-27 2027-28 2028-29 2029-30 2030-31 Beyond 5 Yr Total Landscape & Ltg. 5,245 0 0 0 0 0 6,245 1,000
Totals 5,245 0 0 0 0 0 6,245 1,000
CIP 2026-27 Page 14 CIP#: 300014

Capital Improvement Program 2026/27 - 2030/31

PROJECT DESCRIPTION/STATUS REPORT
Project Number: 300015
Circle E Zone Improvements - Zone 15
The Engineer's Report adopted by City Council approved the creation of project funded by the Circle E Fund and Citywide Landscaping Fund.

Project Mgr:

Estimated Total Cost $119,164 Est. Annual Oper/Maint. Cost $0 Category: Landscaping Savell/Watson

4. Build and maintain quality facilities and infrastructure Project Cost Estimate
Project Funding
New Project
Project Authorization
Comments
Starting in FY 2019/20, individual CIPs were created for each Zone/Special Zone in Landscape & Lighting District 1984-1 (L&L) for more efficient tracking. To date, completed landscape renovation along slope area, repairs to access roads and trails; replacement of remote control valves. FY 2026/27, continue interior landscape renovation and tree renovations within the zone with prior funding. See L&L Engineer's Report for FY 2026/27 for additional details and scope of work scheduled.

City Council Priority and Goals
Project Location
Landscaping and Lighting District 1984-1 Zone 15
Project Description
This project provides for the replacement and renovation of improvements as identified in the Engineer’s Report and within the boundaries of the Landscaping and Lighting District 1984-1, Zone 15.

Prior Year 2026-27 2027-28 2028-29 2029-30 2030-31 Beyond 5 Yr Total All Costs 61,664 0 0 1,000 0 2,500 119,164 54,000
Totals 61,664 0 0 1,000 0 2,500 119,164 54,000
Prior Year 2026-27 2027-28 2028-29 2029-30 2030-31 Beyond 5 Yr Total Landscape & Ltg. 61,664 0 0 1,000 0 2,500 119,164 54,000 Totals 61,664 0 0 1,000 0 2,500 119,164 54,000
CIP 2026-27 Page 15 CIP#: 300015

Capital Improvement Program 2026/27 - 2030/31

PROJECT DESCRIPTION/STATUS REPORT
Project Number: 300016
Thomas Ranch Zone Improvements - Zone 16
The Engineer's Report adopted by City Council approved the creation of project funded by the Thomas Ranch Fund and Citywide Landscaping Fund.

Project Mgr:

Estimated Total Cost $17,000 Est. Annual Oper/Maint. Cost $0 Category: Landscaping Savell/Watson

4. Build and maintain quality facilities and infrastructure Project Cost Estimate
Project Funding
New Project
Project Authorization
Comments
Starting in FY 2019/20, individual CIPs were created for each Zone/Special Zone in Landscape & Lighting District 1984-1 (L&L) for more efficient tracking. FY 2026/27, work includes arterial landscape renovation and tree renovations within the zone. See L&L Engineer's Report for FY 2026/27 for additional details and scope of work scheduled.

City Council Priority and Goals
Project Location
Landscaping and Lighting District 1984-1 Zone 16
Project Description
This project provides for the replacement and renovation of improvements as identified in the Engineer’s Report and within the boundaries of the Landscaping and Lighting District 1984-1, Zone 16.

Prior Year 2026-27 2027-28 2028-29 2029-30 2030-31 Beyond 5 Yr Total All Costs 1,000 1,000 0 0 0 0 17,000 15,000
Totals 1,000 1,000 0 0 0 0 17,000 15,000
Prior Year 2026-27 2027-28 2028-29 2029-30 2030-31 Beyond 5 Yr Total Landscape & Ltg. 1,000 1,000 0 0 0 0 17,000 15,000
Totals 1,000 1,000 0 0 0 0 17,000 15,000
CIP 2026-27 Page 16 CIP#: 300016

Capital Improvement Program 2026/27 - 2030/31

PROJECT DESCRIPTION/STATUS REPORT
Project Number: 300017
Henry Ranch Zone Improvements - Zone 17
The Engineer's Report adopted by City Council approved the creation of project funded by the Henry Ranch Fund and Citywide Landscaping Fund.

City Council appropriated $9,000 from Zone 17 and $21,000 from Zone 2 at the April 8, 2025 Council meeting.

Project Mgr:

Estimated Total Cost $48,157 Est. Annual Oper/Maint. Cost $0 Category: Landscaping Savell/Watson

4. Build and maintain quality facilities and infrastructure Project Cost Estimate
Project Funding
New Project
Project Authorization
Comments
Starting in FY 2019/20, individual CIPs were created for each Zone/Special Zone in Landscape & Lighting District 1984-1 (L&L) for more efficient tracking. FY 2024/25, completed repair of retaining wall at San Ramon Valley Boulevard. Council appropriated $30,000 to repair the retaining wall on San Ramon Valley Boulevard in Henry Ranch Zone. FY 2026/27, work includes arterial landscape renovation and tree renovations within the zone with prior funding. See L&L Engineer's Report for FY 2026/27 for additional details and scope of work scheduled.

City Council Priority and Goals
Project Location
Landscaping and Lighting District 1984-1 Zone 17
Project Description
This project provides for the replacement and renovation of improvements as identified in the Engineer’s Report and within the boundaries of the Landscaping and Lighting District 1984-1, Zone 17.

Prior Year 2026-27 2027-28 2028-29 2029-30 2030-31 Beyond 5 Yr Total All Costs 34,157 0 0 0 0 2,500 48,157 11,500
Totals 34,157 0 0 0 0 2,500 48,157 11,500
Prior Year 2026-27 2027-28 2028-29 2029-30 2030-31 Beyond 5 Yr Total Landscape & Ltg. 34,157 0 0 0 0 2,500 48,157 11,500
Totals 34,157 0 0 0 0 2,500 48,157 11,500
CIP 2026-27 Page 17 CIP#: 300017

Capital Improvement Program 2026/27 - 2030/31

PROJECT DESCRIPTION/STATUS REPORT
Project Number: 300018
Old Ranch Summit Zone Improvements - Zone 18
The Engineer's Report adopted by City Council approved the creation of project funded by the Old Ranch Summit Fund and Citywide Landscaping Fund.

Project Mgr:

Estimated Total Cost $243,000 Est. Annual Oper/Maint. Cost $0 Category: Landscaping Savell/Watson

4. Build and maintain quality facilities and infrastructure Project Cost Estimate
Project Funding
New Project
Project Authorization
Comments
Starting in FY 2019/20, individual CIPs were created for each Zone/Special Zone in Landscape & Lighting District 1984-1 (L&L) for more efficient tracking. To date, completed replacement of remote controller valves and landscape renovation; and repairs and clean-up to detention basins in zone. FY 2026/27, work includes interior landscape renovation and tree renovations within the zone with prior funding. See L&L Engineer's Report for FY 2026/27 for additional details and scope of work scheduled.

City Council Priority and Goals
Project Location
Landscaping and Lighting District 1984-1 Zone 18
Project Description
This project provides for the replacement and renovation of improvements as identified in the Engineer’s Report and within the boundaries of the Landscaping and Lighting District 1984-1, Zone 18.

Prior Year 2026-27 2027-28 2028-29 2029-30 2030-31 Beyond 5 Yr Total All Costs 210,000 0 0 3,000 0 5,000 243,000 25,000
Totals 210,000 0 0 3,000 0 5,000 243,000 25,000
Prior Year 2026-27 2027-28 2028-29 2029-30 2030-31 Beyond 5 Yr Total Landscape & Ltg. 210,000 0 0 3,000 0 5,000 243,000 25,000 Totals 210,000 0 0 3,000 0 5,000 243,000 25,000
CIP 2026-27 Page 18 CIP#: 300018

Capital Improvement Program 2026/27 - 2030/31

PROJECT DESCRIPTION/STATUS REPORT
Project Number: 300019
Glass House Zone Improvements - Zone 19
The Engineer's Report adopted by City Council approved the creation of project funded by the Glass House Fund.

Project Mgr:

Estimated Total Cost $236,666 Est. Annual Oper/Maint. Cost $0 Category: Landscaping Savell/Watson

4. Build and maintain quality facilities and infrastructure Project Cost Estimate
Project Funding
New Project
Project Authorization
Comments
Starting in FY 2019/20, individual CIPs were created for each Zone/Special Zone in Landscape & Lighting District 1984-1 (L&L) for more efficient tracking. FY 2019/20 completed plant material replacement in lower parking lot area. FY 2023/24, completed interior landscape renovations and irrigation controllers and remote control valves replacement in zone. FY 2026/27, work includes landscape and tree renovations. See L&L Engineer's Report for FY 2026/27 for additional details and scope of work scheduled.

City Council Priority and Goals
Project Location
Landscaping and Lighting District 1984-1 Zone 19
Project Description
This project provides for the replacement and renovation of improvements as identified in the Engineer’s Report and within the boundaries of the Landscaping and Lighting District 1984-1, Zone 19. It includes the orchards on both the north and south side of the fence, nut trees on the north and fruit trees on the south. There are also pathways through the orchard, plantings along the creek and some lighting.

Prior Year 2026-27 2027-28 2028-29 2029-30 2030-31 Beyond 5 Yr Total All Costs 33,134 1,000 1,000 0 0 0 201,532 236,666
Totals 33,134 1,000 1,000 0 0 0 201,532 236,666
Prior Year 2026-27 2027-28 2028-29 2029-30 2030-31 Beyond 5 Yr Total Landscape & Ltg. 33,134 1,000 1,000 0 0 0 201,532 236,666 Totals 33,134 1,000 1,000 0 0 0 201,532 236,666
CIP 2026-27 Page 19 CIP#: 300019

Capital Improvement Program 2026/27 - 2030/31

PROJECT DESCRIPTION/STATUS REPORT
Project Number: 300021
Citywide Lighting Zone Street Lights Improvements - Zone 1 The Engineer's Report adopted by the City Council approved the creation of project funded by the Citywide Lighting Fund.

Project Mgr:

Estimated Total Cost $740,000 Est. Annual Oper/Maint. Cost $0 Category: Landscaping Bender

4. Build and maintain quality facilities and infrastructure Project Cost Estimate
Project Funding
New Project
Project Authorization
Comments
Starting in FY 2019/20, individual CIPs were created for each Zone/Special Zone in Landscape & Lighting District 1984-1 (L&L) for more efficient tracking. This project will replace the City street lights as required. Initial funding is expected to be low as most lights are within the operational life and/or are under warranty. Costs will increase with time. Initial replacements will be limited and as needed. Future replacements will be systematic. See L&L Engineer's Report for FY 2026/27 for additional details and scope of work scheduled. There are no improvements scheduled for FY 2026/27.

City Council Priority and Goals
Project Location
Landscaping and Lighting District 1984-1 Zone 1
Project Description
This project provides for the replacement and upgrade of street lights on an on-going basis, as identified in the Engineer's Report and within the boundaries of the Landscaping and Lighting District 1984-1, Zone 1.

Prior Year 2026-27 2027-28 2028-29 2029-30 2030-31 Beyond 5 Yr Total All Costs 225,000 0 0 0 0 15,000 740,000 500,000
Totals 225,000 0 0 0 0 15,000 740,000 500,000
Prior Year 2026-27 2027-28 2028-29 2029-30 2030-31 Beyond 5 Yr Total Landscape & Ltg. 225,000 0 0 0 0 15,000 740,000 500,000 Totals 225,000 0 0 0 0 15,000 740,000 500,000
CIP 2026-27 Page 20 CIP#: 300021

Capital Improvement Program 2026/27 - 2030/31

PROJECT DESCRIPTION/STATUS REPORT
Project Number: 300030
The Preserve Zone Improvements
The Engineer’s Report adopted by City Council approved the creation of project funded by The Preserve Landscaping and Lighting Fund 330.

Project Mgr:

Estimated Total Cost $75,000 Est. Annual Oper/Maint. Cost $0 Category: Landscaping Savell/Watson

4. Build and maintain quality facilities and infrastructure Project Cost Estimate
Project Funding
New Project
Project Authorization
Comments
Starting in FY 2026/27, will begin to maintain existing infrastructure and improvements within The Preserve Landscaping and Lighting District zone. See The Preserve Engineer's Report for FY 2026/27 for additional details and scope of work scheduled.

City Council Priority and Goals
Project Location
The Preserve Landscaping and Lighting District Zone
Project Description
This project provides for the replacement and renovation of improvements as identified in the Engineer’s Report and within the boundaries of The Preserve Landscaping and Lighting District.

Prior Year 2026-27 2027-28 2028-29 2029-30 2030-31 Beyond 5 Yr Total All Costs 0 15,000 15,000 15,000 15,000 15,000 0 75,000 Totals 0 15,000 15,000 15,000 15,000 15,000 0 75,000
Prior Year 2026-27 2027-28 2028-29 2029-30 2030-31 Beyond 5 Yr Total Landscape & Ltg. 0 15,000 15,000 15,000 15,000 15,000 0 75,000 Totals 0 15,000 15,000 15,000 15,000 15,000 0 75,000
CIP 2026-27 Page 21 CIP#: 300030

D-1

APPENDIX D

CITY OF SAN RAMON

LANDSCAPING & LIGHTING DISTRICT GUIDELINES

TRANSFER OF LANDSCAPING MAINTENANCE RESPONSIBILITIES FROM PRIVATE

PROPERTY OWNER(S)/DEVELOPERS TO THE CITY OF SAN RAMON FOR AREAS

ADJACENT TO THE PUBLIC RIGHT-OF-WAY
From time to time private property owner(s), Homeowners' Associations, or developers request that the City assume maintenance of existing private property, it is important to establish procedural guidelines for the assumption of such responsibilities. These guidelines are:

New Development

1. If the owner(s)/developer of a new development wishes to have an area maintained by the City, discussions will be initiated with the City during the planning review process.

2. The owner(s)/developer shall provide area and landscaping information to the City so that the City can develop maintenance cost estimates and the corresponding assessment amount.

3. After the City determines the assessment amount, including an assessment range or inflation factor, the owner(s)/developer shall petition the City in writing to request formation of a Special Landscaping & Lighting District or Special Zone within the existing Landscaping & Lighting District. This petition shall be in conformance with the Right to Vote on Taxes Act (Proposition 218).

4. Following review and confirmation of the petition, the City shall conduct a public hearing and an election of the owner(s) in accordance with the Landscaping and Lighting Act and the Right to Vote on Taxes Act. The Public Hearing and election shall occur prior to the approval (vesting) of the development with Conditions of Approval. The assessment may only be levied if there is not a majority protest and a majority of the ballots weighted according to the proportional financial obligation of the affected property, are in favor of the proposal.

5. The owner(s)/developer can proceed to obtain City development approval designating the area(s) to be conveyed to and maintained by the City on appropriate development maps and plans.

6. Properties will be assessed upon Final Map approval by the City, recordation by the County Recorder's Office, and inclusion of the parcels on the Assessment Roll by the County Assessor's Office. It shall be the responsibility of the current property owner of each parcel to pay the assessment.

D-2

7. The owner(s)/developer shall be responsible to disclose the assessment on properties that are sold. If a Homeowners' Association is created within the development, the assessment shall be explained in the CC&Rs.

8. The owner(s)/developer shall install irrigation and landscaping in conformance with the approved landscaping plans. The approved plans shall be in accordance with information provided during the development review process and the City of San Ramon's Beautification Guidelines.

9. Following the completion of a minimum one-year warranty maintenance period, the City shall accept maintenance of the area.

Existing Developments

1. Discussions with the City for the transfer of maintenance shall be initiated by the property owner(s) or Homeowners' Association. The owner(s) shall provide available area and landscaping information to the City so that the City can develop any capital and/or maintenance costs and the corresponding assessment amount.

2. Based upon these discussions, the City shall determine an assessment amount, which will include an assessment range or inflation factor. The assessment amount shall include the capital costs required to bring the property up to City Beautification Standards, as well as the ongoing maintenance costs. The City may assist in financing these capital improvements through annual installment assessments consistent with the provisions of the Landscaping and Lighting Act.

3. After the City determines the assessment amount, the owner(s) shall petition the City in writing to request formation of a Special Landscaping & Lighting District or Special Zone within the existing Landscaping & Lighting District. This petition shall be in accordance with the Right to Vote on Taxes Act.

4. Following review and confirmation of the petition, the City shall conduct a Public Hearing and an election of the owner(s) in accordance with the Landscaping and Lighting Act and the Right to Vote on Taxes Act. The assessment may only be levied if there is not a majority protest and a majority of the ballots weighted according to the proportional financial obligation of the affected property, are in favor of the proposal.

5. The owners of the property shall convey title of the property to be maintained (including any existing facilities such as water meters), to the City.

6. Properties will be assessed upon inclusion of the assessment on the County Assessment Roll.

7. Property owners shall be responsible for disclosing the assessment upon the sale of their private property. If there is a Homeowners' Association, the assessment shall be explained in the CC&Rs.

8. Properties will be assessed upon inclusion of the parcels on the Assessment Roll by the County Assessor's Office.

D-3

BENEFIT METHODOLOGY
According to the Landscaping and Lighting Act, the assessment "may be apportioned by any formula or method, which fairly distributes the new amount among all assessable lots or parcels in proportion to the estimated benefits to be received by each such lot or parcel from the improvements" (Streets and Highways Code, Section 22573). Under the Right to Vote on Taxes Act, only special benefits are assessable.

Citywide Assessment
The Citywide assessment was confirmed by a majority vote for Measure K during the November 1996 elections. Measure K provides for a continuation of the $53 per unit per year Citywide assessment through June 1998. On July 1, 1998, the Citywide assessment increased to $59 per unit per year.

On July 11, 2006, the City Council approved Resolution No. 2006-106 adopting the new rate of $79 per unit for FY 2006/07, which includes an annual adjustment based on the Consumer Price Index (CPI) not to exceed 2%.

The Citywide assessment provides for street lighting and three categories of landscaping:

Category 1 - Bishop Ranch Area
Landscaping maintenance within the Bishop Ranch area is governed by their Annexation Agreement to the City of San Ramon.

Category 2 - Arterial Medians
Medians along arterials are the responsibility of the City and will be maintained at a standard determined by the City. Arterials are: Crow Canyon Road, Bollinger Canyon Road (between Crow Canyon Road and Alcosta Boulevard), San Ramon Valley Boulevard, Alcosta Boulevard, Dougherty Road, Village Parkway, Fostoria Way, and Old Ranch Road.

Category 3 - Arterial Roadsides
Roadsides along arterials are the shared responsibility of the City and the adjacent private development – 30% of the cost for arterial roadsides is included within the Citywide assessment while the remaining 70% is included within the special zone assessments described below. This shared responsibility is based upon the following factors:
a. Enhanced landscaping along arterial roadsides provides special benefit to both the City and the adjacent property owners.
b. Portions of the landscaped arterial roadside areas were previously maintained by the adjacent development, or private property owners, and were then deeded over to the City for maintenance.

D-4
c. Arterial roadside landscaping was originally installed as part of the private development. d. In some cases, landscaped arterial roadside areas provide special benefit by serving as an entry statement into the private development area.

Confirmation of the Citywide assessment was based on the methodology as prescribed in the FY 1996/97 Engineer's Report for the City of San Ramon Landscaping & Lighting District 1984-1.

As a result, the methodology did not include the assessment of any public agency properties for the Citywide assessment. Starting in FY 2006/07 public agencies including fire stations, schools (both public and private), churches, and City owned facilities will be assessed using the commercial/institutional methodology. The methodology for nonresidential, commercial, and industrial properties remains consistent with the FY 1996/97 Engineer's Report.

Special Zone Assessments
Special zone assessments provide for landscaping and maintenance of landscaping in two categories:

Category 1 - Arterial Roadside
Roadsides along arterials are the shared responsibility of the City and the adjacent private development. The special zone assessments provide for 70% of the cost of arterial roadsides.

Category 2 - Other Areas
Public medians, parkways, public open space, and roadsides other than arterial medians and arterial roadsides provide a special benefit to and are the responsibility of the private development adjacent to such landscaping. Therefore, all costs associated with these areas are provided by the special zone assessment.

City services for the landscaping or the maintenance of these two categories will be assessed on a benefit basis against properties through the creation of a special zone. The special assessment zone will be defined by either the boundaries of the specific subdivision requesting the maintenance or by the District Engineer who will determine special benefit.

Currently, there are 17 special zones:

1. Special Zone 3 - Canyon Lakes 10. Special Zone 12 - El Nido

2. Special Zone 4 - Vista San Ramon 11. Special Zone 13 - Crown Ridge

3. Special Zone 5 - Summerwood Loop 12. Special Zone 14 - Four Oaks

4. Special Zone 6 - West Branch 13. Special Zone 15 - Circle E

5. Special Zone 7 - Bent Creek 14. Special Zone 16 - Thomas Ranch

6. Special Zone 8 - Deerwood 15. Special Zone 17 - Henry Ranch

7. Special Zone 9 - Country View 16. Special Zone 18 - Old Ranch Summit

8. Special Zone 10 - Old Ranch Estates 17. Special Zone 19 - Glass House

9. Special Zone 11 - Village Parkway

E-1

APPENDIX E

STREET LANDSCAPING & LIGHTING UNIT FACTORS
By Land Use and Use Code
Use Intensity & Security &
Land Use Code1 Visibility Pedestrian Aesthetics
Total Single Family 11-19 .375 .25
.375 1.00
Condominium 29 .250 .25 .250
.75 Multiple Residential (including hotels, motels)
Units:

Two 21 .50 .50 .50 1.50
Three 22 .75 .75 .75 2.25
Four 23 1.00 1.00 1.00 3.00
Five 24 1.25 1.25 1.25 3.75
6 - 12 25 2.50 2.50 2.50 7.50
13 - 24 26 4.50 4.50 4.50 13.50
25 - 59 27 5.00 10.00 5.00 20.00
60 - 80 28 8.75 17.50 8.75 35.00
81 - 100 28 11.25 22.50 11.25 45.00
101 - 200 28 18.75 37.50 18.75 75.00
201 - 400 28 37.50 75.00 37.50 150.00
401 - 600 28 62.50 125.00 62.50 250.00
601 - 800 28 87.50 175.00 87.50 350.00
801 - 1000 28 112.00 225.00 112.50 450.00
etc. etc. etc. etc. etc. etc.

Industrial 50 - 59 Assessment based on frontage and total area of the parcel.

Commercial and 29 - 49 Please see below
Institutional 70 - 79 Please see below
Industrial (Codes 50 - 59 - Frontage Factor plus Area Factor) Frontage (Ft) Factors Parcel Area (SF) Parcel Area (AC) Factors 0 - 200 4 0 - 25,000 0.00 - 0.57 4
201 - 500 12 25,001 - 100,000 0.58 - 2.29 12
501 - 1000 24 100,001 - 250,000 2.30 - 5.79 24
1001 or more 36 250,001 or more 5.80 or more 36
Commercial and Institutional (Codes 29 - 49 and 70 - 79 - Frontage Factor plus Area Factor) Frontage (Ft) Factors Parcel Area (SF) Parcel Area (AC) Factors
0 - 200 4 0 - 5,000 0.00 - .11 4
201 - 500 8 5,001 - 10,000 0.12 - .22 8
501 - 1,000 12 10,001 - 25,000 .23 - .58 12
1,001 - 3,000 16 25,001 - 100,000 .59 - 2.29 16
3,001 - 5,000 24 100,001 - 500,000 2.30 - 11.49 24
5,001 or more 36 500,001 or more 11.50 or more 36
1The Use Code isthe designation used by the County Assessor's Office to indicate how the land is being used.

FY 2026/27 LANDSCAPING AND LIGHTING DISTRICT
ZONE 1 – LIGHTING

APPENDIX F
F-1
2024/25 (LY)
Final
2025/26 (CY)
Adopted
2025/26 (CY)
Projected/
Revised
2026/27
Proposed -
Finance
FUND BALANCE - JULY 1 $ 857,762 $ 629,976 $ 799,979 $ 559,642

REVENUES
Assessment Revenue 935,202 954,028 954,028 973,119
Return Funding - CIP 600 - -
Interest/Finance Adjustment 40,267 - - 23,578
Damage Reimbursement - - - -
Total Revenues 976,068 954,028 954,028 996,697

EXPENDITURES
Personnel 145,456 225,892 225,892 215,984
Contracts 96,929 28,540 59,080 28,540
Utilities 511,809 657,000 657,000 657,000
Materials & Supplies 13,546 22,900 22,900 22,900
Other - - - -
Indirect Costs 113,917 117,936 117,936 110,947
Assessment Collection Fee 24,363 21,158 21,158 21,158
LED Project Financing Lease Pmt 29,831 - - -
Total Expenditures 935,851 1,073,426 1,103,966 1,056,529 Net Increase (Decrease) in Fund Balance 40,218 (119,398) (149,938) (59,832) Fund Balance w/o Project Costs 897,979 510,578 650,041 499,810 % of Operating Costs 96% 48% 59% 47%

IMPROVEMENT PROJECTS
CIP 300001 - Signal/Street Light Pole Painting 48,000 - - - CIP 300021 - Street Light Pole Relamping 50,000 - - -
CIP 905530 - IHT Overcrossing - - - -
Total Improvement Projects 98,000 - - -
Net Increase (Decrease) in Fund Balance (57,782) (119,398) (149,938) (59,832) FUND BALANCE - JUNE 30 $ 799,979 $ 510,578 $ 650,041 $ 499,810 % of Operating Costs 85% 48% 59% 47%

LEVY INFORMATION
Total Special Assessment 935,202 954,028 954,028 973,119 Total Parcels Levied 26,515.50 26,515.50 26,515.50 26,515.50 Assessment Rate 35.27 35.98 35.98 36.70
Maximum Assessment Rate 35.27 35.98 35.98 36.70 Page 82 of 182 FY 2026/27 LANDSCAPING AND LIGHTING DISTRICT
ZONE 2 – LANDSCAPING
F-2
2024/25 (LY)
Final
2025/26 (CY)
Adopted
2025/26 (CY)
Projected/
Revised
2026/27
Proposed -
Finance
FUND BALANCE - JULY 1 $ 526,999 $ 797,668 $ 790,189 $ 815,173

REVENUES
Assessment Revenue 1,978,138 1,934,020 1,934,020 1,972,586 Return Funding - CIP - - - -
Interest/Finance Adjustment 62,820 - - 31,214
Damage Reimbursement 5,255 - - -
Electric Vehicle Charging Station - 800 800 800
Fostoria Revenue (Town of Danville) 16,298 11,409 11,409 11,409 Total Revenues 2,062,510 1,946,229 1,946,229 2,016,009

EXPENDITURES
Personnel - Public Services 345,746 420,799 420,799 417,361 Personnel - Engineering 24,309 32,386 32,386 19,305
Contracts 384,600 462,245 462,245 403,783
Utilities 422,306 425,250 439,550 453,750
Materials & Supplies 1,000 16,500 17,050 17,050
Other 705 650 650 650
Indirect Costs 169,193 167,751 167,751 155,134
Transfers Out to Special Zones - 30% Arterial Share 340,310 380,579 391,379 387,053 Total Expenditures 1,688,170 1,906,160 1,931,810 1,854,086 Net Increase (Decrease) in Fund Balance 374,340 40,069 14,419 161,923 Fund Balance w/o Project Costs 901,339 837,737 804,608 977,096 % of Operating Costs 53% 44% 42% 53%

IMPROVEMENT PROJECTS

ARTERIAL
CIP 300002 - Irrigation - - - -
CIP 300002 - Landscaping/Trees 72,000 72,000 72,000 -
CIP 300002 - Other Improvements - - - -
Total Improvement Projects 72,000 72,000 72,000 -
Transfers OUT to Special Zones - 30% Arterial Share 39,150 16,500 25,500 3,990 Total Improvement Projects (Including Transfers OUT) 111,150 88,500 97,500 3,990 Net Increase (Decrease) in Fund Balance 263,190 (48,431) (83,081) 157,933 FUND BALANCE - JUNE 30 $ 790,189 $ 749,237 $ 707,108 $ 973,106 % of Operating Costs 47% 39% 37% 52%

LEVY INFORMATION
Total Special Assessment 1,896,200 1,934,020 1,934,020 1,972,586 Total Parcels Levied 24,881.25 24,881.25 24,881.25 24,881.25 Assessment Rate 76.21 77.73 77.73 79.28
Maximum Assessment Rate 76.21 77.73 77.73 79.28 Page 83 of 182 FY 2026/27 LANDSCAPING AND LIGHTING DISTRICT
ZONE 3 – CANYON LAKES
F-3
2024/25 (LY)
Final
2025/26 (CY)
Adopted
2025/26 (CY)
Projected/
Revised
2026/27
Proposed -
Finance
FUND BALANCE - JULY 1 $ 847,755 $ 589,706 $ 907,811 $ 776,498

REVENUES
Assessment Revenue 240,940 240,940 240,940 271,058
Return Funding - CIP - - - -
Interest 30,642 - - 20,580
Damage Reimbursement - - - -
HOA Contribution to Landscape Renovation - - -
Other Revenue (Transfers from Citywide) 94,731 108,116 127,016 128,033 Total Revenues 366,313 349,056 367,956 419,670

EXPENDITURES
Personnel 75,613 120,346 120,346 103,576
Contracts 26,376 79,848 79,848 74,268
Utilities 103,638 123,500 186,500 194,500
Materials & Supplies 3,700 8,700 8,700 8,700
Indirect Costs 40,930 42,002 42,002 45,732
Total Expenditures 250,257 374,396 437,396 426,776
Net Increase (Decrease) in Fund Balance 116,056 (25,340) (69,440) (7,106) Fund Balance w/o Project Costs 963,811 564,366 838,371 769,393 % of Operating Costs 385% 151% 192% 180%

IMPROVEMENT PROJECTS

ARTERIAL
CIP 300003 - Irrigation 25,000 5,000 5,000 -
CIP 300003 - Landscaping/Trees 55,000 40,000 40,000 -
CIP 300003 - Other Improvements
Total Improvement Projects 80,000 45,000 45,000 -
Transfer IN from Citywide - 30% Share of Arterial (24,000) (13,500) (13,500) - Total Improvement Projects (Including Transfer IN) 56,000 31,500 31,500 - Net Increase (Decrease) in Fund Balance 60,056 (56,840) (100,940) (7,106) FUND BALANCE - JUNE 30 $ 907,811 $ 532,866 $ 806,871 $ 769,393 % of Operating Costs 363% 142% 184% 180%
$ 280,704.14

LEVY INFORMATION
Total Special Assessment 240,940 240,940 240,940 271,058 Total Parcels Levied 3,011.75 3,011.75 3,011.75 3,011.75 Assessment Rate 80 80 80 90
Maximum Assessment Rate 110 110 110 110 Page 84 of 182
FY 2026/27 LANDSCAPING AND LIGHTING DISTRICT
ZONE 4 – VISTA SAN RAMON
F-4
2024/25 (LY)
Final
2025/26 (CY)
Adopted
2025/26 (CY)
Projected/
Revised
2026/27
Proposed -
Finance
FUND BALANCE - JULY 1 $ 31,461 $ 77,058 $ 73,751 $ 77,824

REVENUES
Assessment Revenue 63,434 48,300 48,300 48,300
Return Funding - CIP - - - -
Interest 4,366 - - 1,867
Damage Reimbursement - - - -
Other Revenue (Transfers from Citywide) 6,362 9,071 9,071 6,981 Total Revenues 74,162 57,371 57,371 57,148

EXPENDITURES
Personnel 6,178 9,537 9,537 8,632
Contracts 6,124 10,755 10,755 10,275
Utilities 14,331 18,100 18,100 18,800
Materials & Supplies 450 1,500 1,500 1,500
Indirect Costs 4,788 5,035 5,035 4,706
Total Expenditures 31,871 44,927 44,927 43,913
Net Increase (Decrease) in Fund Balance 42,290 12,444 12,444 13,235 Fund Balance w/o Project Costs 73,751 89,502 86,195 91,059 % of Operating Costs 231% 199% 192% 207%

IMPROVEMENT PROJECTS

INTERIOR
CIP 300004 - Irrigation - 6,500 6,500 -
CIP 300004 - Landscaping/Trees - 15,000 15,000 -
CIP 300004 - Other Improvements - - - -

ARTERIAL
CIP 300004 - Irrigation - - - 6,800
CIP 300004 - Landscaping/Trees - - - -
CIP 300004 - Other Improvements - - - -
Total Improvement Projects - 21,500 21,500 6,800
Transfer IN from Citywide - 30% Share of Arterial - - - (2,040) Total Improvement Projects (Including Transfer IN) - 21,500 21,500 4,760 Net Increase (Decrease) in Fund Balance 42,290 (9,056) (9,056) 8,475 FUND BALANCE - JUNE 30 $ 73,751 $ 68,002 $ 64,695 $ 86,299 % of Operating Costs 231% 151% 144% 197%

LEVY INFORMATION
Total Special Assessment 63,434 48,300 48,300 48,300
Total Parcels Levied 161 161 161 161
Assessment Rate 394 300 300 300
Maximum Assessment Rate 394 405 405 415 Page 85 of 182
FY 2026/27 LANDSCAPING AND LIGHTING DISTRICT
ZONE 5 – SUMMERWOOD LOOP
F-5
2024/25 (LY)
Final
2025/26 (CY)
Adopted
2025/26 (CY)
Projected/
Revised
2026/27
Proposed -
Finance
FUND BALANCE - JULY 1 $ 45,206 $ 40,253 $ 31,504 $ 23,774

REVENUES
Assessment Revenue 50,520 54,730 54,730 58,940
Return Funding - CIP - - - -
Interest 2,848 - - 1,618
Other Revenue (Transfers from Citywide) 23,900 22,847 22,847 24,312 Total Revenues 77,268 77,577 77,577 84,870

EXPENDITURES
Personnel 20,850 24,864 24,864 25,357
Contracts 15,739 20,876 21,226 19,162
Utilities 22,202 23,170 29,170 29,970
Materials & Supplies 1,241 1,100 1,150 1,150
Indirect Costs 8,438 8,897 8,897 9,078
Total Expenditures 68,470 78,907 85,307 84,717
Net Increase (Decrease) in Fund Balance 8,798 (1,330) (7,730) 153 Fund Balance w/o Project Costs 54,004 38,923 23,774 23,927 % of Operating Costs 79% 49% 28% 28%

IMPROVEMENT PROJECTS

INTERIOR
CIP 300005 - Irrigation - - - -
CIP 300005 - Landscaping/Trees 22,500 - - -
CIP 300005 - Other Improvements - - - -

ARTERIAL
CIP 300005 - Irrigation - - - -
CIP 300005 - Landscaping/Trees - - - -
CIP 300005 - Other Improvements - - - -
Total Improvement Projects 22,500 - - -
Transfer IN from Citywide - 30% Share of Arterial - - - - Total Improvement Projects (Including Transfer IN) 22,500 - - - Net Increase (Decrease) in Fund Balance (13,702) (1,330) (7,730) 153 FUND BALANCE - JUNE 30 $ 31,504 $ 38,923 $ 23,774 $ 23,927 % of Operating Costs 46% 49% 28% 28%

LEVY INFORMATION
Total Special Assessment 50,520 54,730 54,730 58,940
Total Parcels Levied 421 421 421 421
Assessment Rate 120 130 130 140
Maximum Assessment Rate 160 160 160 160 Page 86 of 182
FY 2026/27 LANDSCAPING AND LIGHTING DISTRICT
ZONE 6 – WEST BRANCH
F-6
2024/25 (LY)
Final
2025/26 (CY)
Adopted
2025/26 (CY)
Projected/
Revised
2026/27
Proposed -
Finance
FUND BALANCE - JULY 1 $ 154,303 $ 212,400 $ 212,441 $ 201,383

REVENUES
Assessment Revenue 240,065 240,065 240,065 240,065
Return Funding - CIP - - - -
Interest 10,665 - - 5,554
Other Revenue (Damage Reimbursement) - - - -
Other Revenue (Transfers from Citywide) 87,787 92,656 92,656 90,295 Total Revenues 338,517 332,721 332,721 335,914

EXPENDITURES
Personnel-Landscape 67,348 82,866 82,866 81,965
Personnel-Aquatics 12,817 13,314 13,314 13,625
Contracts 70,173 95,596 95,596 89,890
Utilities 91,796 104,300 104,300 104,500
Materials & Supplies 700 9,150 9,150 9,150
Indirect Costs 37,545 38,553 38,553 35,901
Total Expenditures 280,379 343,779 343,779 335,031
Net Increase (Decrease) in Fund Balance 58,138 (11,058) (11,058) 883 Fund Balance w/o Project Costs 212,441 201,342 201,383 202,266 % of Operating Costs 76% 59% 59% 60%

IMPROVEMENT PROJECTS

INTERIOR
CIP 300006 - Irrigation - - - -
CIP 300006 - Landscaping/Trees - - - -
CIP 300006 - Other Improvements - - - -

ARTERIAL
CIP 300006 - Irrigation - - - -
CIP 300006 - Landscaping/Trees - - - -
CIP 300006 - Fountains - - - -
CIP 300006 - Other Improvements - - - -
Total Improvement Projects - - - -
Transfer IN from Citywide - 30% Share of Arterial - - - - Total Improvement Projects (Including Transfer IN) - - - - Net Increase (Decrease) in Fund Balance 58,138 (11,058) (11,058) 883 FUND BALANCE - JUNE 30 $ 212,441 $ 201,342 $ 201,383 $ 202,266 % of Operating Costs 76% 59% 59% 60%

LEVY INFORMATION
Total Special Assessment 240,065 240,065 240,065 240,065 Total Parcels Levied 631.75 631.75 631.75 631.75
Assessment Rate 380 380 380 380
Maximum Assessment Rate 380 380 380 380 Page 87 of 182
FY 2026/27 LANDSCAPING AND LIGHTING DISTRICT
ZONE 7 – BENT CREEK
F-7
2024/25 (LY)
Final
2025/26 (CY)
Adopted
2025/26 (CY)
Projected/
Revised
2026/27
Proposed -
Finance
FUND BALANCE - JULY 1 $ 164,487 $ 203,152 $ 146,813 $ 123,274

REVENUES
Assessment Revenue 201,140 201,140 201,140 201,140
Return Funding - CIP - - - -
Interest 11,582 - - 6,579
Other Revenue (Transfers from Citywide) 17,177 25,376 25,376 24,468 Total Revenues 229,899 226,516 226,516 232,187

EXPENDITURES
Personnel 46,408 41,216 41,216 42,404
Contracts 66,709 86,124 86,124 78,339
Utilities 76,225 88,000 88,000 88,000
Materials & Supplies 1,400 6,700 6,700 6,700
Indirect Costs 28,230 28,015 28,015 25,857
Total Expenditures 218,972 250,055 250,055 241,300
Net Increase (Decrease) in Fund Balance 10,926 (23,539) (23,539) (9,113) Fund Balance w/o Project Costs 175,413 179,613 123,274 114,161 % of Operating Costs 80% 72% 49% 47%

IMPROVEMENT PROJECTS

INTERIOR
CIP 300007 - Irrigation 5,000 - - -
CIP 300007 - Landscaping/Trees - - - -
CIP 300007 - Other Improvements 7,500 - - -

ARTERIAL
CIP 300007 - Irrigation - - - -
CIP 300007 - Landscaping/Trees 20,000 - - -
CIP 300007 - Other Improvements 3,000 - - -
Total Improvement Projects 35,500 - - -
Transfer IN from Citywide - 30% Share of Arterial (6,900) - - - Total Improvement Projects (Including Transfer IN) 28,600 - - - Net Increase (Decrease) in Fund Balance (17,674) (23,539) (23,539) (9,113) FUND BALANCE - JUNE 30 $ 146,813 $ 179,613 $ 123,274 $ 114,161 % of Operating Costs 67% 72% 49% 47%

LEVY INFORMATION
Total Special Assessment 201,140 201,140 201,140 201,140 Total Parcels Levied 452 452 452 452
Assessment Rate 445 445 445 445
Maximum Assessment Rate 445 445 445 445 Page 88 of 182
FY 2026/27 LANDSCAPING AND LIGHTING DISTRICT
ZONE 8 – DEERWOOD
F-8
2024/25 (LY)
Final
2025/26 (CY)
Adopted
2025/26 (CY)
Projected/
Revised
2026/27
Proposed -
Finance
FUND BALANCE - JULY 1 $ 52,479 $ 99,015 $ 86,449 $ 81,073

REVENUES
Assessment Revenue 73,485 73,485 73,485 73,485
Return Funding - CIP - - - -
Interest 5,097 - - 2,471
Other Revenue (Transfers from Citywide) 31,394 33,971 33,971 31,364 Total Revenues 109,976 107,456 107,456 107,320

EXPENDITURES
Personnel 26,933 52,550 52,550 44,135
Contracts 4,500 10,112 10,112 8,584
Utilities 32,362 36,100 36,100 36,100
Materials & Supplies - 1,400 1,400 1,400
Indirect Costs 12,211 12,670 12,670 10,828
Total Expenditures 76,006 112,832 112,832 101,047
Net Increase (Decrease) in Fund Balance 33,970 (5,376) (5,376) 6,273 Fund Balance w/o Project Costs 86,449 93,639 81,073 87,346 % of Operating Costs 114% 83% 72% 86%

IMPROVEMENT PROJECTS

ARTERIAL
CIP 300008 - Irrigation - - - -
CIP 300008 - Landscaping/Trees - - - -
CIP 300008 - Other Improvements - - - 3,500
Total Improvement Projects - - - 3,500
Transfer IN from Citywide - 30% Share of Arterial - - - (1,050) Total Improvement Projects (Including Transfer IN) - - - 2,450 Net Increase (Decrease) in Fund Balance 33,970 (5,376) (5,376) 3,823 FUND BALANCE - JUNE 30 $ 86,449 $ 93,639 $ 81,073 $ 84,896 % of Operating Costs 114% 83% 72% 84%

LEVY INFORMATION
Total Special Assessment 73,485 73,485 73,485 73,485
Total Parcels Levied 639 639 639 639
Assessment Rate 115 115 115 115
Maximum Assessment Rate 115 115 115 115 Page 89 of 182
FY 2026/27 LANDSCAPING AND LIGHTING DISTRICT
ZONE 9 – COUNTRY VIEW
F-9
2024/25 (LY)
Final
2025/26 (CY)
Adopted
2025/26 (CY)
Projected/
Revised
2026/27
Proposed -
Finance
FUND BALANCE - JULY 1 $ 48,018 $ 16,674 $ 44,192 $ 31,897

REVENUES
Assessment Revenue - 14,720 14,720 14,720
Return Funding - CIP -
Interest 1,469 - - 1,115
Other Revenue (Transfers from Citywide) 9,682 4,301 4,301 6,894 Total Revenues 11,151 19,021 19,021 22,729

EXPENDITURES
Personnel 2,574 2,957 2,957 2,962
Contracts 6,666 8,006 8,006 6,926
Utilities 3,137 9,800 9,800 9,800
Materials & Supplies - 830 830 830
Indirect Costs 2,599 2,723 2,723 2,463
Total Expenditures 14,976 24,316 24,316 22,981
Net Increase (Decrease) in Fund Balance (3,825) (5,295) (5,295) (252) Fund Balance w/o Project Costs 44,192 11,379 38,897 31,646 % of Operating Costs 295% 47% 160% 138%

IMPROVEMENT PROJECTS

ARTERIAL
CIP 300009 - Irrigation - 5,000 5,000 -
CIP 300009 - Landscaping/Trees - 5,000 5,000 -
CIP 300009 - Other Improvements - - - -
Total Improvement Projects - 10,000 10,000 -
Transfer IN from Citywide - 30% Share of Arterial - (3,000) (3,000) - Total Improvement Projects (Including Transfer IN) - 7,000 7,000 - Net Increase (Decrease) in Fund Balance (3,825) (12,295) (12,295) (252) FUND BALANCE - JUNE 30 $ 44,192 $ 4,379 $ 31,897 $ 31,646 % of Operating Costs 295% 18% 131% 138%

LEVY INFORMATION
Total Special Assessment 14,720 14,720 14,720 14,720
Total Parcels Levied 184 184 184 184
Assessment Rate 80 80 80 80
Maximum Assessment Rate 100 100 100 100 Page 90 of 182
FY 2026/27 LANDSCAPING AND LIGHTING DISTRICT
ZONE 10 – OLD RANCH ESTATES
F-10
2024/25 (LY)
Final
2025/26 (CY)
Adopted
2025/26 (CY)
Projected/
Revised
2026/27
Proposed -
FUND BALANCE - JULY 1 Finance $ 25,850 $ 57,415 $ 57,670 $ 55,422

REVENUES
Assessment Revenue 47,600 51,680 51,680 51,680
Return Funding - CIP 50,000 - - -
Interest 2,954 - - 1,341
Other Revenue (Transfers from Citywide) 2,537 3,126 3,126 2,895 Total Revenues 103,091 54,806 54,806 55,916

EXPENDITURES
Personnel 14,777 16,476 16,476 16,897
Contracts 15,928 21,028 21,028 19,600
Utilities 9,662 8,250 12,250 12,350
Materials & Supplies 535 1,350 1,350 1,350
Indirect Costs 5,369 5,950 5,950 6,025
Total Expenditures 46,271 53,054 57,054 56,222
Net Increase (Decrease) in Fund Balance 56,820 1,752 (2,248) (306) Fund Balance w/o Project Costs 82,670 59,167 55,422 55,116 % of Operating Costs 179% 112% 97% 98%

IMPROVEMENT PROJECTS

INTERIOR
CIP 300010 - Irrigation - - - -
CIP 300010 - Landscaping/Trees 25,000 - - -
CIP 300010 - Other Improvements - - - -

ARTERIAL
CIP 300010 - Irrigation - - - -
CIP 300010 - Landscaping/Trees - - - -
CIP 300010 - Other Improvements - - - -
Total Improvement Projects 25,000 - - -
Transfer IN from Citywide - 30% Share of Arterial - - - - Total Improvement Projects (Including Transfer IN) 25,000 - - - Net Increase (Decrease) in Fund Balance 31,820 1,752 (2,248) (306) FUND BALANCE - JUNE 30 $ 57,670 $ 59,167 $ 55,422 $ 55,116 % of Operating Costs 125% 112% 97% 98%

LEVY INFORMATION
Total Special Assessment 47,600 51,680 51,680 51,680
Total Parcels Levied 136 136 136 136
Assessment Rate 350 380 380 380
Maximum Assessment Rate 380 380 380 380 Page 91 of 182
FY 2026/27 LANDSCAPING AND LIGHTING DISTRICT
ZONE 11 – VILLAGE PARKWAY
F-11
2024/25 (LY)
Final
2025/26 (CY)
Adopted
2025/26 (CY)
Projected/
Revised
2026/27
Proposed -
FUND BALANCE - JULY 1 Finance $ 53,514 $ 69,432 $ 51,382 $ 46,948

REVENUES
Assessment Revenue 26,510 26,510 26,510 26,510
Return Funding - CIP 5,977 - - -
Interest 3,380 - - 1,906
Other Revenue (Transfers from Citywide) 7,918 13,757 13,757 13,485 Total Revenues 43,785 40,267 40,267 41,901

EXPENDITURES
Personnel 16,873 18,856 18,856 19,385
Contracts 8,107 13,176 13,176 12,204
Utilities 5,457 6,900 6,900 6,900
Materials & Supplies 150 750 750 750
Indirect Costs 4,830 5,019 5,019 4,709
Total Expenditures 35,417 44,701 44,701 43,948
Net Increase (Decrease) in Fund Balance 8,368 (4,434) (4,434) (2,047) Fund Balance w/o Project Costs 61,882 64,998 46,948 44,902 % of Operating Costs 175% 145% 105% 102%

IMPROVEMENT PROJECTS

ARTERIAL
CIP 300011 - Irrigation 15,000 - - -
CIP 300011 - Landscaping/Trees - - - 1,000
CIP 300011 - Other Improvements - - - -
Total Improvement Projects 15,000 - - 1,000
Transfer IN from Citywide - 30% Share of Arterial (4,500) - - (300) Total Improvement Projects (Including Transfer IN) 10,500 - - 700 Net Increase (Decrease) in Fund Balance (2,132) (4,434) (4,434) (2,747) FUND BALANCE - JUNE 30 $ 51,382 $ 64,998 $ 46,948 $ 44,202 % of Operating Costs 145% 145% 105% 101%

LEVY INFORMATION
Total Special Assessment 26,510 26,510 26,510 26,510
Total Parcels Levied 241 241 241 241
Assessment Rate 110 110 110 110
Maximum Assessment Rate 110 110 110 110 Page 92 of 182
FY 2026/27 LANDSCAPING AND LIGHTING DISTRICT
ZONE 12 – EL NIDO
F-12
2024/25 (LY)
Final
2025/26 (CY)
Adopted
2025/26 (CY)
Projected/
Revised
2026/27
Proposed -
FUND BALANCE - JULY 1 Finance $ 45,027 $ 39,804 $ 48,768 $ 42,879

REVENUES
Assessment Revenue 17,380 19,750 19,750 19,750
Return Funding - CIP 7,568 - - -
Interest 2,079 - - 1,224
Other Revenue (Transfers from Citywide) 7,001 10,550 11,450 10,281 Total Revenues 34,028 30,300 31,200 31,255

EXPENDITURES
Personnel 7,953 9,529 9,529 9,633
Contracts 4,648 9,737 9,737 5,673
Utilities 8,688 10,300 13,300 13,700
Materials & Supplies 150 700 700 700
Indirect Costs 3,598 3,823 3,823 3,565
Total Expenditures 25,037 34,089 37,089 33,271
Net Increase (Decrease) in Fund Balance 8,991 (3,789) (5,889) (2,016) Fund Balance w/o Project Costs 54,018 36,015 42,879 40,863 % of Operating Costs 216% 106% 116% 123%

IMPROVEMENT PROJECTS

ARTERIAL
CIP 300012 - Irrigation 7,500 - - -
CIP 300012 - Landscaping/Trees - - - 1,000
CIP 300012 - Other Improvements - - - -
Total Improvement Projects 7,500 - - 1,000
Transfer IN from Citywide - 30% Share of Arterial (2,250) - - (300) Total Improvement Projects (Including Transfer IN) 5,250 - - 700 Net Increase (Decrease) in Fund Balance 3,741 (3,789) (5,889) (2,716) FUND BALANCE - JUNE 30 $ 48,768 $ 36,015 $ 42,879 $ 40,163 % of Operating Costs 195% 106% 116% 121%

LEVY INFORMATION
Total Special Assessment 17,380 19,750 19,750 19,750
Total Parcels Levied 158 158 158 158
Assessment Rate 110 125 125 125
Maximum Assessment Rate 125 125 125 125 Page 93 of 182
FY 2026/27 LANDSCAPING AND LIGHTING DISTRICT
ZONE 13 – CROWN RIDGE
F-13
2024/25 (LY)
Final
2025/26 (CY)
Adopted
2025/26 (CY)
Projected/
Revised
2026/27
Proposed -
Finance FUND BALANCE - JULY 1 $ 105,907 $ 149,782 $ 117,222 $ 105,434

REVENUES
Assessment Revenue 81,120 81,120 81,120 81,120
Return Funding - CIP - - - -
Interest 8,042 - - 4,437
Other Revenue (Transfers from Citywide) 19,770 21,182 21,182 20,160 Total Revenues 108,932 102,302 102,302 105,717

EXPENDITURES
Personnel 21,862 17,214 17,214 17,225
Contracts 28,699 36,630 36,630 31,626
Utilities 26,415 42,000 42,000 42,000
Materials & Supplies 850 2,800 2,800 2,800
Indirect Costs 13,290 12,446 12,446 11,240
Total Expenditures 91,116 111,090 111,090 104,891
Net Increase (Decrease) in Fund Balance 17,815 (8,788) (8,788) 826 Fund Balance w/o Project Costs 123,722 140,994 108,434 106,261 % of Operating Costs 136% 127% 98% 101%

IMPROVEMENT PROJECTS

INTERIOR
CIP 300013 - Irrigation - - - -
CIP 300013 - Landscaping/Trees 3,000 3,000 3,000 -
CIP 300013 - Other Improvements - - - -

ARTERIAL
CIP 300013 - Irrigation 5,000 - - -
CIP 300013 - Landscaping/Trees - - - -
CIP 300013 - Other Improvements - - - -
Total Improvement Projects 8,000 3,000 3,000 -
Transfer IN from Citywide - 30% Share of Arterial (1,500) - - - Total Improvement Projects (Including Transfer IN) 6,500 3,000 3,000 - Net Increase (Decrease) in Fund Balance 11,315 (11,788) (11,788) 826 FUND BALANCE - JUNE 30 $ 117,222 $ 137,994 $ 105,434 $ 106,261 % of Operating Costs 129% 124% 95% 101%

LEVY INFORMATION
Total Special Assessment 81,120 81,120 81,120 81,120
Total Parcels Levied 104 104 104 104
Assessment Rate 780 780 780 780
Maximum Assessment Rate 1,000 1,000 1,000 1,000 Page 94 of 182 FY 2026/27 LANDSCAPING AND LIGHTING DISTRICT
ZONE 14 – FOUR OAKS
F-14
2024/25 (LY)
Final
2025/26 (CY)
Adopted
2025/26 (CY)
Projected/
Revised
2026/27
Proposed -
Finance FUND BALANCE - JULY 1 $ 23,590 $ 21,314 $ 24,327 $ 20,623

REVENUES
Assessment Revenue 10,325 10,325 10,325 10,325
Return Funding - CIP - - - -
Interest 1,043 - - 638
Other Revenue (Transfers from Citywide) 5,497 6,036 6,036 5,761 Total Revenues 16,865 16,361 16,361 16,724

EXPENDITURES
Personnel 5,497 6,379 6,379 6,399
Contracts 5,235 6,335 6,335 5,646
Utilities 3,158 4,500 4,500 4,500
Materials & Supplies 100 600 600 600
Indirect Costs 2,138 2,251 2,251 2,058
Total Expenditures 16,128 20,065 20,065 19,203
Net Increase (Decrease) in Fund Balance 737 (3,704) (3,704) (2,479) Fund Balance w/o Project Costs 24,327 17,610 20,623 18,144 % of Operating Costs 151% 88% 103% 94%

IMPROVEMENT PROJECTS

ARTERIAL
CIP 300014 - Irrigation - - - -
CIP 300014 - Landscaping/Trees - - - -
CIP 300014 - Other Improvements - - - -
Total Improvement Projects - - - -
Transfer IN from Citywide - 30% Share of Arterial - - - - Total Improvement Projects (Including Transfer IN) - - - - Net Increase (Decrease) in Fund Balance 737 (3,704) (3,704) (2,479) FUND BALANCE - JUNE 30 $ 24,327 $ 17,610 $ 20,623 $ 18,144 % of Operating Costs 151% 88% 103% 94%

LEVY INFORMATION
Total Special Assessment 10,325 10,325 10,325 10,325
Unit Factors 59 59 59 59
Assessment Rate 175 175 175 175
Maximum Assessment Rate 175 175 175 175 Page 95 of 182
FY 2026/27 LANDSCAPING AND LIGHTING DISTRICT
ZONE 15 – CIRCLE E
F-15
2024/25 (LY)
Final
2025/26 (CY)
Adopted
2025/26 (CY)
Projected/
Revised
2026/27
Proposed -
Finance
FUND BALANCE - JULY 1 $ 50,831 $ 45,537 $ 62,098 $ 57,581

REVENUES
Assessment Revenue 34,425 35,955 35,955 35,955
Return Funding - CIP 9,337 - - -
Interest 2,607 - - 1,556
Other Revenue (Transfers from Citywide) 4,159 5,404 5,404 4,392 Total Revenues 50,528 41,359 41,359 41,903

EXPENDITURES
Personnel 9,396 11,037 11,037 10,991
Contracts 6,800 7,010 7,010 6,511
Utilities 12,301 20,135 20,135 20,135
Materials & Supplies 750 2,550 2,550 2,550
Indirect Costs 5,013 5,144 5,144 4,823
Total Expenditures 34,260 45,876 45,876 45,010
Net Increase (Decrease) in Fund Balance 16,268 (4,517) (4,517) (3,107) Fund Balance w/o Project Costs 67,098 41,020 57,581 54,474 % of Operating Costs 196% 89% 126% 121%

IMPROVEMENT PROJECTS

INTERIOR
CIP 300015 - Irrigation - - - -
CIP 300015 - Landscaping/Trees - - - -
CIP 300015 - Other Improvements 5,000 - - -

ARTERIAL
CIP 300015 - Irrigation - - - -
CIP 300015 - Landscaping/Trees - - - -
CIP 300015 - Other Improvements - - - -
Total Improvement Projects 5,000 - - -
Transfer IN from Citywide - 30% Share of Arterial - - - - Total Improvement Projects (Including Transfer IN) 5,000 - - - Net Increase (Decrease) in Fund Balance 11,268 (4,517) (4,517) (3,107) FUND BALANCE - JUNE 30 $ 62,098 $ 41,020 $ 57,581 $ 54,474 % of Operating Costs 181% 89% 126% 121%

LEVY INFORMATION
Total Special Assessment 34,425 35,955 35,955 35,955
Total Parcels Levied 153 153 153 153
Assessment Rate 225 235 235 235
Maximum Assessment Rate 300 300 300 300 Page 96 of 182
FY 2026/27 LANDSCAPING AND LIGHTING DISTRICT
ZONE 16 – THOMAS RANCH
F-16
2024/25 (LY)
Final
2025/26 (CY)
Adopted
2025/26 (CY)
Projected/
Revised
2026/27
Proposed -
Finance FUND BALANCE - JULY 1 $ 20,416 $ 21,253 $ 24,542 $ 22,564

REVENUES
Assessment Revenue 10,500 11,900 11,900 11,900
Return Funding - CIP 268 - - -
Interest 1,111 - - 620
Other Revenue (Transfers from Citywide) 5,425 6,400 6,400 5,675 Total Revenues 17,304 18,300 18,300 18,195

EXPENDITURES
Personnel 3,158 6,859 6,859 5,609
Contracts 4,443 5,494 5,494 4,738
Utilities 3,267 4,900 4,900 4,900
Materials & Supplies 200 750 750 750
Indirect Costs 2,110 2,275 2,275 1,920
Total Expenditures 13,178 20,278 20,278 17,917
Net Increase (Decrease) in Fund Balance 4,126 (1,978) (1,978) 278 Fund Balance w/o Project Costs 24,542 19,275 22,564 22,842 % of Operating Costs 186% 95% 111% 127%

IMPROVEMENT PROJECTS

ARTERIAL
CIP 300016 - Irrigation - - - -
CIP 300016 - Landscaping/Trees - - - 1,000
CIP 300016 - Other Improvements - - - -
Total Improvement Projects - - - 1,000
Transfer IN from Citywide - 30% Share of Arterial - - - (300) Total Improvement Projects (Including Transfer IN) - - - 700 Net Increase (Decrease) in Fund Balance 4,126 (1,978) (1,978) (422) FUND BALANCE - JUNE 30 $ 24,542 $ 19,275 $ 22,564 $ 22,142 % of Operating Costs 186% 95% 111% 124%

LEVY INFORMATION
Total Special Assessment 10,500 11,900 11,900 11,900
Total Parcels Levied 140 140 140 140
Assessment Rate 75 85 85 85
Maximum Assessment Rate 100 100 100 100 Page 97 of 182
FY 2026/27 LANDSCAPING AND LIGHTING DISTRICT
ZONE 17 – HENRY RANCH
F-17
2024/25 (LY)
Final
2025/26 (CY)
Adopted
2025/26 (CY)
Projected/
Revised
2026/27
Proposed -
Finance FUND BALANCE - JULY 1 $ 89,343 $ 66,992 $ 93,733 $ 64,223

REVENUES
Assessment Revenue 22,950 28,050 28,050 30,600
Return Funding - CIP - - - -
Interest 3,802 - - 2,350
Damage Reimbursement - - - -
Other Revenue (Transfers from Citywide) 15,142 15,697 15,697 14,003 Total Revenues 41,894 43,747 43,747 46,953

EXPENDITURES
Personnel 7,086 7,963 7,963 7,941
Contracts 9,478 18,539 18,539 13,334
Utilities 14,600 19,150 19,150 19,650
Materials & Supplies 450 750 750 750
Indirect Costs 5,890 5,855 5,855 5,002
Total Expenditures 37,504 52,257 52,257 46,677
Net Increase (Decrease) in Fund Balance 4,390 (8,510) (8,510) 276 Fund Balance w/o Project Costs 93,733 58,482 85,223 64,499 % of Operating Costs 250% 112% 163% 138%

IMPROVEMENT PROJECTS

ARTERIAL
CIP 300017 - Irrigation - - - -
CIP 300017 - Landscaping/Trees - - - -
CIP 300017 - Other Improvements - - 30,000 -
Total Improvement Projects - - 30,000 -
Transfer from Citywide - 30% Share of Arterial - - (9,000) - Total Improvement Projects (Including Transfer IN) - - 21,000 - Net Increase (Decrease) in Fund Balance 4,390 (8,510) (29,510) 276 FUND BALANCE - JUNE 30 $ 93,733 $ 58,482 $ 64,223 $ 64,499 % of Operating Costs 250% 112% 123% 138%

LEVY INFORMATION
Total Special Assessment 22,950 28,050 28,050 30,600
Total Parcels Levied 102 102 102 102
Assessment Rate 225 275 275 300
Maximum Assessment Rate 375 375 375 375 Page 98 of 182
FY 2026/27 LANDSCAPING AND LIGHTING DISTRICT
ZONE 18 – OLD RANCH SUMMIT
F-18
2024/25 (LY)
Final
2025/26 (CY)
Adopted
2025/26 (CY)
Projected/
Revised
2026/27
Proposed -
Finance FUND BALANCE - JULY 1 $ 50,421 $ 26,444 $ 37,764 $ 34,611

REVENUES
Assessment Revenue 18,900 21,600 21,600 21,600
Return Funding - CIP - - - -
Interest 1,659 - - 1,224
Other Revenue (Transfers from Citywide) 1,828 2,089 2,089 2,044 Total Revenues 22,387 23,689 23,689 24,868

EXPENDITURES
Personnel 7,013 7,694 7,694 7,838
Contracts 5,397 6,489 9,489 9,855
Utilities 4,525 6,350 6,350 6,350
Materials & Supplies 150 300 300 300
Indirect Costs 2,959 3,009 3,009 2,922
Total Expenditures 20,043 23,842 26,842 27,265
Net Increase (Decrease) in Fund Balance 2,344 (153) (3,153) (2,397) Fund Balance w/o Project Costs 52,764 26,291 34,611 32,214 % of Operating Costs 263% 110% 129% 118%

IMPROVEMENT PROJECTS

INTERIOR
CIP 300004 - Irrigation - - - -
CIP 300004 - Landscaping/Trees 15,000 - - -
CIP 300004 - Other Improvements - - - -

ARTERIAL
CIP 300004 - Irrigation - - - -
CIP 300004 - Landscaping/Trees - - - -
CIP 300004 - Other Improvements - - - -
Total Improvement Projects 15,000 - - -
Transfer from Citywide - 30% Share of Arterial - - - -
Total Improvement Projects (Including Transfer IN) 15,000 - - - Net Increase (Decrease) in Fund Balance (12,656) (153) (3,153) (2,397) FUND BALANCE - JUNE 30 $ 37,764 $ 26,291 $ 34,611 $ 32,214 % of Operating Costs 188% 110% 129% 118%

LEVY INFORMATION
Total Special Assessment 18,900 21,600 21,600 21,600
Total Parcels Levied 54 54 54 54
Assessment Rate 350 400 400 400
Maximum Assessment Rate 1,858 1,858 1,858 1,858 Page 99 of 182 FY 2026/27 LANDSCAPING AND LIGHTING DISTRICT
ZONE 19 – GLASS HOUSE
F-19
2024/25 (LY)
Final
2025/26 (CY)
Adopted
2025/26 (CY)
Projected/
Revised
2026/27
Proposed -
Finance FUND BALANCE - JULY 1 $ 13,707 $ 18,925 $ 11,848 $ 9,034

REVENUES
Assessment Revenue 15,802 16,118 16,118 16,440
Return Funding - CIP - - - -
Interest 1,092 - - 616
Other Revenue (Transfers from Citywide) - - - -
Total Revenues 16,894 16,118 16,118 17,057

EXPENDITURES
Personnel 3,463 3,863 3,863 3,827
Contracts 4,844 8,308 8,308 7,552
Utilities 3,588 3,300 4,300 3,600
Materials & Supplies - 450 450 450
Indirect Costs 1,857 2,011 2,011 1,852
Total Expenditures 13,753 17,932 18,932 17,281
Net Increase (Decrease) in Fund Balance 3,141 (1,814) (2,814) (224) Fund Balance w/o Project Costs 16,848 17,111 9,034 8,810 % of Operating Costs 123% 95% 48% 51%

IMPROVEMENT PROJECTS

INTERIOR
CIP 300004 - Irrigation - - - -
CIP 300004 - Landscaping/Trees 5,000 - - 1,000
CIP 300004 - Other Improvements - - - -
Total Improvement Projects 5,000 - - 1,000
Net Increase (Decrease) in Fund Balance (1,859) (1,814) (2,814) (1,224) FUND BALANCE - JUNE 30 $ 11,848 $ 17,111 $ 9,034 $ 7,810 % of Operating Costs 86% 95% 48% 45%

LEVY INFORMATION
Total Special Assessment 15,802.02 16,118.06 16,118.06 16,440.42 Total Parcels Levied 3 3 3 3
Assessment Rate (rate varies by parcel) 15,802.02 16,118.06 16,118.06 16,440.42 Maximum Assessment Rate 15,802.02 16,118.06 16,118.06 16,440.42 Glass House 8,327.66 8,494.21 8,494.21 8,664.10
Brave Church 1,358.98 1,386.16 1,386.16 1,413.88
Valley Vista 6,115.38 6,237.69 6,237.69 6,362.44
Assessment Rate (rate varies by parcel) 15,802.02 16,118.06 16,118.06 16,440.42 Maximum Assessment Rate 15,802.02 16,118.06 16,118.06 16,440.42 Page 100 of 182 G-1
Zone
Number
Zone Name
Proposed
Unit
Factors
FY 2025/26
Levied Rate
Per Unit
FY 2026/27
Proposed
Rate Per
Unit
FY 2026/27 Max
Rate Per Unit
FY 2026/27
Estimated
Revenue
1 Citywide Street Lighting 26,515.50 $35.98 $36.70 $36.70 $973,118.85 2 Citywide Landscaping 24,881.25 $77.73 $79.28 $79.28 $1,972,585.50 3 Canyon Lakes 3,011.75 $80.00 $90.00 $110.00 $271,057.50 4 Vista San Ramon 161 $300.00 $300.00 $414.75 $48,300.00 5 Summerwood Loop 421 $130.00 $140.00 $160.00 $58,940.00 6 West Branch 631.75 $380.00 $380.00 $380.00 $240,065.00 7 Bent Creek 452 $445.00 $445.00 $445.00 $201,140.00
8 Deerwood 639 $115.00 $115.00 $115.00 $73,485.00
9 Country View 184 $80.00 $80.00 $100.00 $14,720.00
10 Old Ranch Estates 136 $380.00 $380.00 $380.00 $51,680.00 11 Village Parkway 241 $110.00 $110.00 $110.00 $26,510.00 12 El Nido 158 $125.00 $125.00 $125.00 $19,750.00
13 Crown Ridge 104 $780.00 $780.00 $1,000.00 $81,120.00 14 Four Oaks 59 $175.00 $175.00 $175.00 $10,325.00
15 Circle E 153 $235.00 $235.00 $300.00 $35,955.00
16 Thomas Ranch 140 $85.00 $85.00 $100.00 $11,900.00
17 Henry Ranch 102 $275.00 $300.00 $375.00 $30,600.00
18 Old Ranch Summit 54 $400.00 $400.00 $1,858.00 $21,600.00 Glass House (SR) 1 $8,494.21 $8,664.10 $8,664.10
Brave Church (CH) 1 $1,386.16 $1,413.88 $1,413.88
Valley Vista (VV) 1 $6,237.69 $6,362.44 $6,362.44
$4,159,292.27
*The owners of the three Zone 19 parcels were responsible for paying the Zone 1 and Zone 2 assessments prior to the formation of Zone 19. Therefore, these three parcels are included in the Zone 1 and Zone 2 unit factors and revenue estimates above, in addition to the Zone 19 assessment and revenue estimates. *SR - City of San Ramon, CH - Brave Church, VV - Valley Vista Senior Housing

APPENDIX G

SUMMARY OF ASSESSMENTS

ASSESSMENT PER UNIT FACTOR BY SPECIAL ZONE
19* $16,440.42
Total Assessment Revenue:

G-2
Per Unit FY
2025/26
Per Unit FY
2026/27
Per Unit Change
$35.98 $36.70 $0.72
$193.71 $205.98 $12.27
$413.71 $415.98 $2.27
$243.71 $255.98 $12.27
$493.71 $495.98 $2.27
$558.71 $560.98 $2.27
$228.71 $230.98 $2.27
$193.71 $195.98 $2.27
$493.71 $495.98 $2.27
$223.71 $225.98 $2.27
$238.71 $240.98 $2.27
$893.71 $895.98 $2.27
$288.71 $290.98 $2.27
$348.71 $350.98 $2.27
$198.71 $200.98 $2.27
$388.71 $415.98 $27.27
$513.71 $515.98 $2.27
$8,607.92 $8,780.08
$1,499.87 $1,529.86
$6,351.40 $6,478.42
$113.71 $115.98 $2.27
The Zone 1 and Zone 2 assessments for these parcels are accounted for separately from the Zone 19 assessments.

Therefore, no increase for Zone 1 and Zone 2 are showing under Zone 19.

Bishop Ranch Properties (Zone 1 only)
*Valley Vista (VV)(Zone 19)
*Brave Church (CH)(Zone 19)
*Glass House (SR)(Zone 19)
Old Ranch Summit (Zone 1, Zone 2, Zone 18)
Henry Ranch (Zone 1, Zone 2, Zone 17)
Thomas Ranch (Zone 1, Zone 2, Zone 16)
Circle E (Zone 1, Zone 2, Zone 15)
Four Oaks (Zone 1, Zone 2, Zone 14)
Crown Ridge (Zone 1, Zone 2, Zone 13)
El Nido (Zone 1, Zone 2, Zone 12)
Village Parkway (Zone 1, Zone 2, Zone 11)
$329.17
*SR - City of San Ramon, CH - Brave Church, VV - Valley Vista Senior Housing All Other Areas (Zone 1, Zone 2)

CUMULATIVE ASSESSMENTS
(Includes Citywide Zones and Special Zone)
Description
Canyon Lakes (Zone 1, Zone 2, Zone 3)
Old Ranch Estates (Zone 1, Zone 2, Zone 10)
Country View (Zone 1, Zone 2, Zone 9)
Deerwood (Zone 1, Zone 2, Zone 8)
Bent Creek (Zone 1, Zone 2, Zone 7)
West Branch (Zone 1, Zone 2, Zone 6)
Summerwood Loop (Zone 1, Zone 2, Zone 5)
Vista San Ramon (Zone 1, Zone 2, Zone 4)

Finance Committee Staff Report
Item No. 2.2.

Date: April 29, 2026
To: San Ramon Finance Committee
From: Brian Bornstein, Department Director
Gary Manuel, Program Manager
Subject: Review of Reserve Study and Preliminary FY 2026/27 Operating and Capital Budgets for The Preserve Landscaping and Lighting District.

Executive Summary:

The Preserve Landscaping and Lighting Assessment District (District) is a District formed in 2018 for the purpose of maintaining public landscaping and lighting improvements associated with The Preserve Development. The following report provides a preliminary review of the proposed Reserve Study and Operating Budget for FY 2026/27. The proposed maximum assessment limit will be $455.06, and the proposed actual annual assessment per unit will be $315.15, both based on reserve fund levels and annual operating and replacement expenses.

Recommendation:

The Finance Committee's role is to review the staff report for The Preserve Landscaping and Lighting District and provide comments regarding staff's recommendations for the FY 2026/27 assessment.

Background:

District Funding
The Preserve Landscaping and Lighting Assessment District (District) was formed on March 13, 2018, with Resolution No. 2018-033, to fund the proposed public landscaping program associated with the Preserve (Faria) Development. Property owners within the District will pay an annual assessment to fund the maintenance of public landscaping. Such maintenance is performed through a combination of City staff and contractors. The maximum annual assessment shall be increased by the greater of 2% or the February Consumer Price Index for the San Francisco Bay Area, All Urban Consumers.

Improvements

All improvements to be maintained by the District in FY 2026/27 were constructed by The Preserve developer in accordance with approved project plans and, except for the three (3) roundabouts on Faria Preserve Parkway, have been transferred to the City. The transferred improvements include landscaping, irrigation, hardscape, a walking path, and related features along Faria Preserve Parkway and Bollinger Canyon Road adjacent to the project.

The timing of the roundabout transfer was delayed due to development traffic, and acceptance is dependent on the developer's schedule. However, the majority of the improvements were accepted by the City for ownership and maintenance in FY 2024/25.

Cost of Maintenance
The initial maintenance cost, the annualized replacement cost of improvements, and the cost of administering the District were estimated as presented in the Engineer's Report prepared for the formation of the District.

Anticipated expenditures for FY 2026/27 are based on FY 2025/26 maintenance costs, inspections of the already accepted areas, and contractor quotes to complete certain maintenance activities. The estimated costs and budget are summarized below:

Recommended Assessments for FY 2026/27
The initial maximum assessment for the District was set at $363.13 per benefit point. This can be adjusted by the greater of 2% or the Consumer Price Index for the San Francisco Bay

DESCRIPTION
COSTS
Annual Operation, Maintenance, and Replacement Cost $207,906 Less: General Benefit Contribution (7.92%) (16,466)
Total Assessable Direct Costs $191,440
Incidental Costs (Tax Roll Fees and Administration) $8,500 Total Maximum Costs that can be Assessed $199,940

Area, All Urban Consumers. This year, the applicable inflation rate was 2.5%. Therefore, a

2.5% increase has been applied. The proposed maximum assessment is $455.06. Singlefamily homes will be assessed one benefit point, and townhome condominiums will be assessed 0.75 benefit points.

Not all of the actual costs may be assessed. A certain fraction of the benefits of the improvements is deemed to be of general benefit to the community as a whole and is not assessable. Analysis done for the original Engineer's Report determined that this benefit was 7.92%. Therefore, the total cost to be assessed for FY 2026/27 is 92.08% of the $207,906 annual costs, or $191,440, plus fees and administrative costs, for a total of $199,940.

All the units to be constructed as part of The Preserve project will be assessable in FY 2026/27. This totals 524 benefit points, assessed at $315.15 each, resulting in revenue of $165,139 to fund maintenance and replacement costs for FY 2026/27. This amount is less than the total operating cost of $199,940 due to a healthy reserve and adjustments to improvements within The Preserve.

Future Reserve Study Update
When the roundabouts are accepted for maintenance by the City, actual costs of maintenance and administration will be updated. In addition, appropriate reserves for nonroutine maintenance and replacement of improvements will be accumulated. The amount of money to be expended in any given year and the required reserves will be tracked and presented to the Finance Committee and City Council in annual updates to the Reserve Fund Study and the annual Engineer's Report.

Fiscal Impact:

The Engineer's Report will serve as the basis for assessing parcels within The Preserve Landscaping and Lighting Assessment District. The associated costs, as well as revenues from this levy, will be presented to the City Council for review and included in the proposed FY 2026/27 Operating Budget and the Capital Budget of the Five-Year Capital Improvement Program.

Alternative Option(s):

Do not re-establish the District and fund services through other City sources, or modify the scope of services, such as eliminating certain zone improvements.

Next Steps:

1. City Council approves the Engineer's Report for FY 2026/27, adopts a Resolution of Intention to levy and collect assessments for FY 2026/27, and sets a Public Hearing – May 26, 2026

2. Conduct Public Hearing and adopt a Resolution confirming the diagram and assessments and levying the assessments for FY 2026/27 – June 9, 2026

3. File the final Engineer's Report, together with the assessment roll and the

assessment diagram, with the Contra Costa County Assessor's Office by August 10, 2026.

Attachment(s):

A. DRAFT FY 2026-27 L&LD The Preserve Engineers Report

ATTACHMENT A
DRAFT

ENGINEER'S REPORT
for

THE PRESERVE LANDSCAPING AND LIGHTING

ASSESSMENT DISTRICT
FISCAL YEAR JULY 1, 2026 – JUNE 30, 2027

CITY OF SAN RAMON
Contra Costa County, California
April 29, 2026

2 TABLE OF CONTENTS
Transmittal.........................................................................................................................................3 Certification of Filing ........................................................................................................................3 INTRODUCTION 4
IMPROVEMENTS 4
Location of District and Improvements ..........................................................................................4 Landscaping Program ......................................................................................................................4 Overhead............................................................................................................................................4 ESTIMATE OF COSTS 5
Annual Maintenance Cost Estimate................................................................................................5 Annualized Replacement Cost Estimate.........................................................................................5 Introduction .......................................................................................................................................6 Identification of Benefit ....................................................................................................................6 Separation of General Benefit..........................................................................................................8 Quantification of General Benefit....................................................................................................8 Apportioning of Special Benefit ....................................................................................................10 METHOD OF ASSESSMENT 14
Balance to be Assessed.................................................................................................................14 Maximum Annual Assessment Amount per Benefit Point and Annual Increase to the Maximum Annual Assessment........................................................................................................................14 Method of Assessment Spread......................................................................................................15 Total Maximum Assessment per Property Type..........................................................................15 ASSESSMENT ROLL 16
ASSESSMENT DIAGRAM 17

3 Transmittal
I, the undersigned, respectfully submit the enclosed Engineer's Report, and, to the best of my knowledge, information and belief, the Engineer's Report, Assessments, and the Assessment Diagram herein have been prepared and computed in accordance with the order of the City Council of the City of San Ramon and the Assessment Law.

Chen-hsuan Hsieh
District Engineer
R.C.E. 68052 (Expires 09/30/27)
Certification of Filing
I HEREBY CERTIFY that the enclosed Engineer's Report, together with the Assessment and Assessment Diagram thereto attached was filed with me on the day of 2026.

Joan Snashall, City Clerk
City of San Ramon
Contra Costa County, California
I HEREBY CERTIFY that the enclosed Engineer's Report, together with Assessment and Assessment Diagram thereto attached was approved and confirmed by the City Council of the City of San Ramon, California, on the day of 2026.

Joan Snashall, City Clerk
City of San Ramon
Contra Costa County, California

4 INTRODUCTION
This Assessment Engineer's Report separates and quantifies the special and general benefits and assesses the proportional special benefit to fund a proposed landscaping program containing decorative planting, irrigation, minor hardscaping, a walking path, and pedestrian improvements within the proposed The Preserve Landscape and Lighting Assessment District (hereafter referred to as the "District"). Article XIID Section 4 of the Constitution of the State of California ("Proposition 218") and recent court rulings have made clear the importance of separating and quantifying the special and general benefits and supporting that quantification with evidence and analysis.

IMPROVEMENTS
Location of District and Improvements
The District will provide ongoing funding for a landscaping program that includes decorative planting, irrigation, hardscaping, a walking path, and pedestrian improvements. The proposed District area was annexed into the City by LAFCO Resolution 08-27 on February 11, 2009. The Faria Preserve is generally located north of Deerwood Drive and Deerwood Road, east of Bollinger Canyon Road, and west of Omega Road.

The improvements are located along Bollinger Canyon Road, a section of Omega Road, and along Faria Preserve Parkway.

The Preserve project plans, containing detailed information on the exact description and location of the improvements, are on file with the City. All improvements to be maintained by the District are located in the public right of way and exclude those fences, gates, screen walls, and existing retaining walls on Purdue Road, and those improvements to be maintained by The Preserve Home Owners Association(s). Those elements to be maintained by the Landscaping and Lighting District 1984-1.

Landscaping Program
The Landscaping Program provides year-round maintenance and management services. Landscape improvements include trees, shrubs, and decorative plantings, together with an irrigation system that includes controllers, valves, and booster pumps. Hardscape improvements include decorative paving, retaining walls, and a DG walking path. The walking path improvements include sitting benches, trash receptacles, and drinking fountains.

Services include routine maintenance of irrigation systems and landscape and hardscape improvements.

Landscape services include pruning, trimming, irrigation, fertilization, and the repair and replacement of improvements. Hardscape services include repair, painting, cleaning, graffiti removal, replacement of the improvements, regular trash removal, and all utilities.

The landscaping will be installed to create a common theme and neighborhood identity across parcels within the District.

Overhead
In addition to the costs to maintain and service the District improvements mentioned above, the City will incur staff time and expenses related to the programs mentioned above, as well as costs for managing the District. Staff time includes oversight and coordination of both City- and contractor-provided services, annual tax roll preparation, and addressing property owner questions and concerns. These activities are directly related to the District and its improvements, and without them, the improvements could not be efficiently completed or properly maintained on an ongoing basis.

5 ESTIMATE OF COSTS
The estimated costs of maintenance and servicing of the improvements as described in the previous Section are summarized below. Each year, as part of the assessment district levy calculation process, the costs and expenses are reviewed, and the annual costs are projected for the following fiscal year.

Annual Maintenance Cost Estimate
The table below estimates the cost of annual maintenance and servicing for all improvements in FY 2025/26 dollars. The estimated maintenance costs are based on previous years' actual costs and contractor quotes.

Future costs will depend on the amount and timing of turnover of improvements to the District, and on the type, amount, and cost basis of the work at that time. This table may be adjusted as updated data becomes available.

Item Cost
Staff $37,110.00
Contractors $26,574.00
Utilities $64,700.00
Materials $1,500.00
Yard and Misc $15,588.00
Total Annual Maintenance Cost $145,472.00
Annualized Replacement Cost Estimate
The table below estimates the annualized replacement cost in 2025 dollars of the improvements calculated over the service life of each item. The annualized replacement cost ensures funding is available for major landscape and irrigation repairs, including hardscape and other amenities within The Preserve. If any adjustments are required, there are sufficient reserves to cover them.

Estimated Annualized Replacement Cost
*Cost per Unit Life Years Cost
Landscaping $5.64 20 $40,015.76
Trees $626.65 30 $5,430.95
Irrigation Controllers $5,639.84 10 $1,691.95
Remote Control Valves $501.32 20 $3,759.89
Wall Replacement $94.00 75 $2,098.02
Decorative Paving $15.04 20 $1,457.58
DG Path $15.04 15 $7,979.99
Total Annualized Replacement Cost $62,434.14
*FY 2025/26 costs.

6 Total Annual Maintenance and Replacement Cost
The cost below includes annual maintenance costs and estimated annualized replacement costs.

ER Total Annual Maintenance and Replacement Cost
Total Annualized Replacement Cost $62,434.14
Total Annual Operational and Maintenance Cost $145,472.00 Total Annual Maintenance and Replacement Cost $207,906.14

SPECIAL AND GENERAL BENEFIT
Introduction
Pursuant to Article XIIID, all parcels that receive a special benefit conferred upon them as a result of the public improvements shall be identified, and the proportionate special benefit derived by each identified parcel shall be determined in relationship to the entire costs of the project. Furthermore, Article XIIID requires that the City separate the general benefit from the special benefit, so that only the special benefit may be assessed.

Article XIIID, Section 4(a) of the California Constitution limits the amount of any assessment to the proportional special benefit conferred on the property. Article XIIID also provides that publicly owned properties within an assessment district must be assessed, unless there is clear and convincing evidence that they receive no special benefit from the assessment. Examples of parcels that might be exempted from the assessment include public streets, public avenues, public lanes, public roads, public drives, public courts, public alleys, public easements and rights-of-way, public greenbelts, public parks and parkways, and open space areas. At this time, parcels expected to develop within the District are exempt from the assessment because they are planned public streets, open space, and park areas that receive no special benefit from the improvements.

Identification of Benefit
The operation and maintenance of the improvements, along with the necessary related administrative expenses the City will incur in obtaining and managing maintenance services, will provide benefits to both properties within the District's boundary and to the community as a whole. The benefits conferred to property within the boundary of the District from the public improvements are described below. This Report does not consider any general enhancement of property value.

AESTHETIC BENEFITS
Aesthetics, or the beautification of property, is a primary component of livability. Livability encompasses qualities and characteristics unique to a specific area. The Victoria Transport Policy Institute (2011) expands on the concept of livability and the various benefits associated with that designation:
"The livability of an area increases property desirability and business activity. Livability is largely affected by conditions in the public realm, places where people naturally interact with each other and their community, including streets, parks, transportation terminals and other public facilities.

Livability also refers to the environmental and social quality of an area as perceived by employees, customers and visitors. This includes local environmental conditions, the quality of social interactions, opportunities for recreation and entertainment, aesthetics, and existence of unique cultural and environmental resources."

7 The maintenance and servicing of the improvements increases the aesthetics, appearance, and desirability of properties within the proposed boundaries of the District. The overall appeal of the District is enhanced when improvements are in place and maintained in a healthy, satisfactory condition.

The maintenance of the improvements will create a cohesive community identity that will improve livability within and help define a positive urban character through the visual features of a destination community.

This encourages the enjoyment of the Neighborhood and promotes the maximum use of each area.

Conversely, appeal decreases when improvements are not well-maintained, unsafe, or destroyed by the elements or vandalism. Upgraded and maintained amenities will enhance the appearance, desirability, and "livability" of the property throughout the District.

PEDESTRIAN BENEFITS
Walking paths will be maintained and free from trash. These regularly maintained sidewalks will provide a year-round, aesthetically pleasing environment that encourages pedestrian activity.

Regular maintenance and repair ensure that the improvements do not deteriorate or become disrepair and are not materially detrimental to properties adjacent to or in proximity to the improvements within the proposed District. According to the Victoria Transport Policy Institute (2011), streetscapes significantly affect how people view and interact with their community. With streetscapes that are safe and inviting, people are more likely to walk, which can help reduce automobile traffic, improve public health, and attract residents to the community.

Maintained walking improvements will enhance the local identity of the District, leading to a stronger, healthier community. The walking improvements, including benches, water fountains, and trash receptacles, will establish continuity throughout the District. The walking improvements also provide an additional means to enjoy the landscaping improvements.

A survey conducted by DMB (an Arizona-based commercial developer) found strong demand for communities characterized by pedestrian access, a sense of connection, and a sense of community and diversity (Urban Land Institute, 2006). According to the Urban Land Institute report "Creating Walkable Places: Compact Mixed-Use Solutions", people want their neighborhoods to provide more opportunities to walk (Urban Land Institute, 2006). A survey sponsored by the Surface Transportation Policy Project found that 55% of respondents would like to walk more, 63% would like to run errands on foot and walk to stores, and 79% would like sidewalks and other places to walk and exercise (Urban Land Institute, 2006). The installation of the interconnecting sidewalks improves the livability and appeal of the properties.

SECURITY AND SAFETY BENEFITS
A recent study found that after landscape improvements were installed, there was a 46% decrease in crash rates across urban arterial and highway sites, and a second study reviewed found a 5% to 20% reduction in mid-block crashes after trees and planters were installed on urban arterial roads. In addition, there is less graffiti, vandalism, and littering in outdoor spaces with natural landscapes than in comparable plantless spaces (Wolf, 2010). As residents are active in their neighborhoods, crime declines proportionately as these neighborhoods become more cohesive, self-aware, and self-policing.

Further, by including landscaping in the central portion of streets, this will discourage pedestrians from cutting across the streets and encourage the use of designated pedestrian crossings. The Victoria Transport Policy Institute (2011) found that streetscapes reduce traffic speeds and, when combined with improved pedestrian crossing conditions, can significantly reduce collisions.

According to the Federal Highway Administration ("FHWA"), sidewalks and walking trails reduce roadway accidents, including pedestrian/motor vehicle accidents. In addition, roadways without sidewalks are more than twice as likely to have pedestrian-involved accidents compared to sites with sidewalks on both sides of the street (FHWA, n.d.). In 2008, the National Traffic Safety Administration's (NHTSA) National

8 Pedestrian Crash Report identified California as one of the states with the highest number of pedestrian deaths (NHTSA, 2008).

The ongoing improvements will enhance safety for the property, residents, and visitors to the District.

Convenient and safe pedestrian access is a critical component of establishing a community. Wellmaintained, clean sidewalks and walking trails provide separation between vehicles and pedestrians, as well as between property and pedestrians, which enhances safety for both. Pedestrian safety involves not only protection from vehicular accidents but also from criminal activity. Well-maintained areas mitigate crime, especially vandalism, and enhance pedestrian and vehicular safety.

The U.S. Department of Transportation Federal Highway Administration (FHWA, n.d.) notes that annually, around 4,500 pedestrians are killed in traffic crashes with motor vehicles in the United States. Pedestrians killed while "walking along the roadway" account for almost 8 percent of those deaths. Providing safe walkways separated from the travel lanes could help to prevent up to 88 percent of these "walking along roadway" crashes.

Separation of General Benefit
Section 4 of Article XIIID of the California Constitution provides that once a local agency that proposes to impose assessments on property has identified those parcels that will have special benefits conferred upon them and upon which an assessment will be imposed, the local agency must next "separate the general benefits from the special benefits conferred." Only special benefits can be included in the assessments imposed. A general benefit is an overall and similar benefit to the public at large resulting from the maintenance and operation of the improvements to be provided by the assessments levied.

The maintenance of the improvements will provide improved aesthetic, pedestrian, and safety benefits to property within the District, but it is recognized that the maintenance activities will also provide a level of benefit to some property in proximity to the District, as well as to visitors and individuals passing through the District. This is considered to be a general benefit that District assessments cannot fund. Pedestrian and vehicular traffic from property within and outside the District, as well as individuals passing through the District, will utilize and enjoy the maintained improvements. Therefore, the overall benefit resulting from District maintenance activities must be considered.

The maintenance of the improvements will also provide enhanced aesthetic, pedestrian, and safety benefits to pedestrians and vehicles traveling through the District to access properties outside the District boundaries. Further, non-resident pedestrians may take advantage of the clean, safe areas and incorporate them into their fitness routine as part of the overall route. These activities create a general benefit that must be separated and quantified as shown below.

Quantification of General Benefit
The general benefit provided by the District's activities cannot be funded through property owner assessments within the District. For property within the District to be assessed only for that portion of special benefit received from the District's maintenance and service activities, the general benefits provided by the ongoing maintenance of the improvements need to be quantified.

The District is projected to consist of a variety of land uses, including 296 single-family residential parcels, 304 condominium units, a house of worship, and approximately 220 acres of non-residential land, including open space, recreational areas, and public property. Properties within the District are classified into a land use category according to the assigned land use code, as shown on the County Assessor's latest secured property tax roll.

As a result of the maintenance activities, there will be a general benefit to traffic and/or pedestrians who do not live in or intend to conduct business within the District. This general benefit, serving as a pass-through

9 corridor or destination for traffic and/or pedestrians, needs to be quantified. The identified benefits of maintaining the improvements include beautification of the area, pedestrian benefits, and security/safety benefits. Each of these benefits must be considered and quantified.

General Benefit Portion of Improved Aesthetic Benefits
The automotive traffic generated from property outside the District that may pass through the District and enjoy the maintained improvements must be estimated. The AECOM Final Transportation Impact Analysis was prepared in August 2013 for the Faria Preserve project (the "Traffic Study").

The Traffic Study analyzed trips generated by the Faria development and their impact on the surrounding transportation infrastructure. The Traffic Study projected trips generated by the Faria project and by the non-project area to estimate total trip loads at selected intersections. By comparing the Project Trip Assignments with the Cumulative (2030) Plus Project Intersection Traffic Volumes and Geometry, it was found that no through traffic was calculated to pass through the Faria development. However, the Traffic Study was based upon a roadway configuration that differs from the current development plan. The difference is that the Eastern connection of Faria Parkway, formerly connected to Deerwood Road (Intersection "A"), is now connecting to Purdue Road. To accommodate potential through traffic due to the roadway configuration change, it is estimated that 5% of the total traffic passing through the improvements will be from sources outside the District (through and/or destination traffic) and will thereby enjoy an aesthetic benefit from their maintenance.

General Benefit Portion of Improved Pedestrian Benefits The pathways connect neighborhoods to open spaces and park areas. The walking paths create recreational and fitness opportunities and foster a sense of community. There will be pedestrian traffic generated from property outside the District, which may use the maintained walking paths in the District and access property located outside the District boundaries. Pedestrians may also incorporate the walking paths into their leisure and fitness routines, thus making the District walking paths a pass-through portion of their overall route.

The park and open space associated with the Faria development will draw people from outside the District who will enjoy the pedestrian benefits. The walking paths maintained by the District are a subset of the entire sidewalk, walking path, and foot trail system planned for the Faria development open space and park parcels.

The 13.6-acre park associated with the Faria development is approximately 3.3% of the City's total park acreage. The 190 acres of open space are approximately 8.2% of the City's total open space area. The project area is located distant from the City's residential core, and, as evidenced by the Traffic Study, minimal through-traffic is anticipated to travel through the area. However, as a pedestrian recreational destination area, there is an expectation of a higher percentage of out-of-district pedestrian use relative to total pedestrian use. The out-of-district (General Benefit) percentage of use is estimated at 1/8, or 12.5%, of pedestrians using the District improvements.

General Benefit Portion of Improved Security &Safety Benefits The improvements will enhance security and safety for persons and property. The identified benefits to property (reduced graffiti, vandalism, and littering) are localized and therefore limited to the property within the District. 0.0% General Benefit is estimated to accrue to property outside the District. The safety and security general benefit to persons is proportional to the pedestrian benefit estimated for those outside the District, or 12.5%. The General Benefit for persons and property is averaged to produce an estimated General Benefit of 6.25% for improved security and safety.

Collective District-wide General Benefit
Since the District comprises improved aesthetics, pedestrian improvements, and increased safety and security benefits resulting from a blend of improvements, the activities of both pedestrians and vehicles must be addressed collectively rather than independently. Therefore, the average of the general benefit percentages has been used to quantify the District's overall level of general benefit. This general benefit result is provided in the table below:

10 General Benefit Quantification
Benefit Measurement Estimated Based Upon General Benefit % Aesthetics Trip Generation
Total traffic trips to or through the
District, which originate out of District. 5.00%
Pedestrian
Persons using walking
improvements Walking path use from outside District 12.50% Persons using walking
improvements Walking path use from outside District 12.50% Property distance
from improvements Distance from improvements 0.00%
Security &
Safety
Average Security & Safety 6.25% 6.25%
Total Averaged General Benefit 7.92%
The general benefit, which is the percentage of the total budget (excluding District administrative costs), that must be funded through sources other than assessments, is 7.92%. The special benefit, then, is the percentage of the budget that may be funded by assessments: 92.08%.

Apportioning of Special Benefit
As outlined in Section 5.2, each parcel within the District receives a special benefit from the improvements.

Each parcel that has a special benefit conferred upon it, as a result of the maintenance and operation of improvements, is identified, and the proportionate special benefit derived by each identified parcel is determined in relationship to the entire costs of the maintenance and operation of the improvements.

The total costs of maintenance and operation, less the amount of general benefit identified, will be assessed to the parcels within the District based on the benefit points assigned to each parcel. This Section provides a detailed breakdown of the assigned benefit points described herein. To assess special benefits appropriately, it is necessary to relate parcels to different land uses, use intensities, sizes, locations, and proximity to improvements. The City has a well-established Assessment Factoring Methodology that considers the proportional benefit received by all property types in the City from landscaping and lighting improvements.

Each parcel's land use is a factor that distinguishes parcels based on the benefits received from improvements within the District. Parcels with residential land use serve as the basis for assigning benefit points for maintenance and service activities.

Common areas, roads, and easements are deemed to receive no benefit from the District's maintenance activities because they serve as connectors to other properties and do not receive benefits from increased aesthetics, security, safety, or pedestrian benefits. Utility parcels are also deemed not to benefit from the maintenance of the improvements.

The following table lists the benefit points assigned to each land-use category of parcels within the District.

11 STREET LANDSCAPING & LIGHTING BENEFIT UNIT FACTORS
Land Use Use Code*
Aesthetic
Points
Pedestrian
Points
Security & Safety
Points
Total
Points
Single Family 11-19 .375 .25 .375 1.00
Condominium 29 .250 .25 .250 .75
Multiple Residential (including hotels, motels)
Units:

Two 21 .50 .50 .50 1.50
Three 22 .75 .75 .75 2.25
Four 23 1.00 1.00 1.00 3.00
Five 24 1.25 1.25 1.25 3.75
6 - 12 25 2.50 2.50 2.50 7.50
13 – 24 26 4.50 4.50 4.50 13.50
25 - 59 27 5.00 10.00 5.00 20.00
60 – 80 28 8.75 17.50 8.75 35.00
81 - 100 28 11.25 22.50 11.25 45.00
101 - 200 28 18.75 37.50 18.75 75.00
201 - 400 28 37.50 75.00 37.50 150.00
401 - 600 28 62.50 125.00 62.50 250.00
601 - 800 28 87.50 175.00 87.50 350.00
801 - 1,000 28 112.00 225.00 112.50 450.00
etc. etc. etc. etc. etc. etc.

Industrial 50 - 59
Commercial 29 - 49
Institutional 70 - 79
Assessment based on frontage and total area of the parcel – see tables below
Industrial
Frontage (ft) Points Parcel Area (ft2) Parcel Area (ac) Points 0 - 200 4 0 - 25,000 0.00 - 0.57 4
201 - 500 12 25,000 - 100,000 0.58 - 2.29 12
501 - 1,000 24 100,001 - 250,000 2.30 - 5.79 24
1,001+ 36 250,001 + 5.80 + 36
Commercial &
Institutional
Frontage (ft) Points Parcel Area (ft2) Parcel Area (ac) Points 0 - 200 4 0 - 5,000 0.00 -0.11 4
201 - 500 8 5,001 - 10,000 0.12 - 0.22 8
501 - 1,000 12 10,001 - 25,000 0.23 - 0.58 12
1,001 - 3,000 16 25,001 - 100,000 0.59 -·2.29 16
3,001 - 5,000 24 100,001 - 500,000 2.30 - 11.49 24
5,001 + 36 500,001+ 11.50 + 36
*The Use Code is the designation used by the County Assessor's Office to indicate how the land is being used

12 Total Special Benefit Points Calculation
The formula below shows the total special benefit points calculation for each parcel within the District:

Parcel's Total
Special Benefit
Points
=
Parcel's Aesthetic
Benefit Points +
Parcel's
Pedestrian Benefit
Points
+
Parcel's Safety
Benefit Points
Data Considerations and Parcel Changes
The use of the latest Assessor's Secured Roll information has been. It shall be used in the future as the basis for determining each parcel's land use category and acreage, unless better data is or becomes available to the City. In addition, if the Auditor/Controller identifies any parcel within the District to be an invalid parcel number, the land use category, residential dwelling units, and acreage of the subsequent valid parcels shall serve as the basis for assigning parcel factor special benefit points.

Special Considerations: Publicly Owned Parcels
Any publicly owned parcels that benefit from the improvements cannot be exempt from the assessment.

The special benefits accruing to these types of parcels must be determined using the same kind of formulas and benefit point assignment as applied to privately owned parcels. This requirement is clearly conveyed in Article XIII D, Section 4(a) of the California Constitution, which states in part, "... Parcels within a district that are owned or used by any agency, the State of California or the United States shall not be exempt from assessment unless the agency can demonstrate by clear and convincing evidence that those publicly owned parcels in fact receive no special benefit." No publicly owned parcels have been categorized and assigned benefit units using the same methodology as privately owned parcels, based on their land use as shown on the County Assessor's latest secured property tax roll.

Benefit Units per Property Type
The following table calculates the Benefit Units for each Property Type by proposed Neighborhood.

Neighborhood Land Use Count
Aesthetic
Points
Pedestrian
Points
Security &
Safety
Points
Benefit
Points
I Single Family 121 0.375 0.250 0.375 1.000
II Single Family 72 0.375 0.250 0.375 1.000
III
Courtyard
Single Family 63 0.375 0.250 0.375 1.000
Condo -
Townhomes 104 0.250 0.250 0.250 0.750 IV Condo - 2
Story Flats 78 0.250 0.250 0.250 0.750
Single Family 40 0.375 0.250 0.375 1.000 V
Condo 122 0.250 0.250 0.250 0.750
TOTALS 600

13 Total Benefit Unit Calculation
The following table calculates the Total Benefit Units in the District by proposed Neighborhood.

Neighborhood Land Use Count
Benefit
Points per
Use
Total Benefit
Points
I Single Family 121 1.000 121.00
II Single Family 72 1.000 72.00
III
Courtyard Single
Family 63 1.000 63.00
Condo -
Townhomes 104 0.750 78.00 IV Condo - 2 Story
Flats 78 0.750 58.50
Single Family 40 1.000 40.00 V
Condo 122 0.750 91.50
TOTALS 600 524

14 METHOD OF ASSESSMENT
Balance to be Assessed
It is anticipated that all of the improvements will be completed and accepted by the end of the fiscal year.

Therefore, the estimated annual maintenance and replacement costs budgeted reflect ownership of all of the improvements for most of the year.

The general benefit, which is the percentage of the total budget, excluding incidental costs, which must be funded through sources other than assessments, is 7.92% of the total project cost. The special benefit, which is the percentage of the budget that assessments may fund, is 92.08%.

Description
Budget
Amount
Estimated Annual Maintenance and Replacement Costs $207,906 Less: General Benefit Contribution (7.92%) ($16,466)
Total Assessable Direct Costs $191,440
Incidental Costs (Tax Roll Fees and Administration) $8,500 Total Maximum Costs that can be Assessed $199,940
Total Annual Cost (Maintenance, Replacement, Incidental Costs) $216,406 Maximum Annual Assessment Amount per Benefit Point and Annual Increase to the Maximum Annual Assessment
The assessment per benefit point was calculated at the time of the District's formation by dividing the total estimated costs to be assessed by the total benefit points assigned to the parcels within the District.

The maximum initial annual assessment was determined to be = $363.13 As of June 1 of each fiscal year after the base year (2018/2019), the maximum annual assessment (the "Maximum Annual Assessment") shall be increased by the greater of 2% or the February Consumer Price Index for the San Francisco Bay Area, All Urban Consumers. It is specifically provided that the Maximum Annual Assessment shall be increased each fiscal year, computed based on the previous fiscal year's Maximum Annual Assessment. The actual annual assessment levied in any fiscal year may be less than, but shall not exceed, the Maximum Annual Assessment, unless the District conducts appropriate proceedings to authorize any increase beyond the Maximum Annual Assessment. The applicable inflation rate for this year's assessment is 2.5%. Therefore, a 2.5% increase has been applied.

The Maximum Annual Assessment levied in FY 2025/26 was $443.96 per Benefit Point.

The Maximum Annual Assessment that may be levied in FY 2026/27 is $455.06 per Benefit Point.

The special benefit analysis and assignment of benefit points have been calculated relative to the total costs to be assessed. No assessment will be imposed on any parcel that exceeds the reasonable cost of the proportional special benefit conferred on the parcel.

15 Method of Assessment Spread
The assessment method is based on a formula that assigns the special benefit to each parcel. The formulas below provide a summary of the assessment calculation for each parcel within the District.

Parcel's Total
Special Benefit
Points
=
Parcel's Aesthetic
Benefit Points +
Parcel's
Pedestrian Benefit
Points
+
Parcel's Safety
Benefit Points
Parcel's Total
Assessment =
Assessment Rate
per Benefit Point x
Parcel's Total
Benefit Points
Total Maximum Assessment per Property Type
The following table shows the Maximum Annual Assessment per property type by Neighborhood.

Neighborhood Land Use Benefit
Points
Maximum
Annual
Assessment
I Single Family 1.000 $455.06
II Single Family 1.000 $455.06
III Courtyard Single Family 1.000 $455.06
Condo - Townhomes 0.750 $341.30
IV
Condo - 2 Story Flats 0.750 $341.30
Single Family 1.000 $455.06
V
Condo 0.750 $341.30

ACTUAL ASSESSMENT TO BE LEVIED
The actual assessment to be levied is based on the Estimate of Costs, Special and General Benefit, and Method of Assessment. For Fiscal Year 2026/27, the total estimated maximum assessable costs are $199,940. It is anticipated that 524 benefit points will be assessable as of June 30, 2026. Due to adjustments to annualized replacements costs, the per-unit assessment will be $315.15 ($16.16 higher than FY 2025/26) per benefit point (to avoid charging more than the estimated costs), with a total anticipated assessment of $165,139. This amount is lower than the maximum assessable cost due to removal of improvements not assicated with the The Preserve L&LD.

16 ASSESSMENT ROLL
The following is a summary of information included in the Assessment Roll, which, because of its bulk, is filed separately with the City Clerk. Under the Landscaping and Lighting Act, the information must include a list of all parcels of land within the assessment district. Each parcel must be listed by its distinctive designation, a description of the parcel, and the proposed assessment on the parcel in proportion to the estimated benefit it receives from the improvement. This is done in the following format:

Property Description Property Description FY 2026/27
(Assessor's Parcel #) (Assessor's Description) Assessment Total Expected Assessment: $165,139
The lines and dimensions of each parcel are as shown on the maps of the County Assessor of the County of Contra Costa, which by reference is hereby made a part of this Report.

17 ASSESSMENT DIAGRAM
The Assessment Diagram is shown on the following page. The lines and dimensions of each lot or parcel within are those lines and dimensions shown on the maps of the Contra Costa County Assessor, at the time this Report was prepared, and are incorporated by reference herein and made part of this Engineer's Report.

Finance Committee Staff Report
Item No. 2.3.

Date: April 29, 2026
To: San Ramon Finance Committee
From: Jennifer Wakeman, Department Director
Elaine Huang, Accountant
Subject: City of San Ramon Quarterly Investment Report (Period Ending March 31, 2026)
Executive Summary:

State law requires, and best practices for fiscal stewardship recommend, that the City Council review the City investment portfolio via an investment report at least quarterly.

The City contracts with Meeder Public Funds for investment advisory services with the Accounting Manager providing treasury and investment oversight. This report is reviewed preliminarily by the Finance Committee for recommendation to the City Council consent agenda.

Recommendation:

The Finance Committee is asked to review and accept the Quarterly Investment Report for the period ending March 31, 2026, and forward it to the City Council for review.

Background:

State law requires that the City Council review the City Investment Report at least quarterly. Copies of the Investment Report prepared by Meeder Public Funds, for the period ending March 31, 2026, the Investments Held by Trustees, and the Summary of Cash and Investments are attached for your review.

The March 31, 2026 Investment Report was prepared by Meeder Public Funds. The Investment Report is maintained on a daily basis to track investment yields, maturities, call dates, and market values. The Investments Held by Trustees and the Summary of Cash and Investments were prepared by staff.

The City’s investments are carried at fair value, as required by generally accepted accounting principles (GAAP). In accordance with GASB Statement No. 31, Accounting and Financial Reporting for Certain Investments and for External Pools, the City adjusts the carrying value of its investments to reflect their fair value at each fiscal year end and

includes the effects of these adjustments in income for that fiscal year.

Fiscal Analysis:

The balance of the City’s on-demand deposit accounts held with JP Morgan Chase Bank totaled $6.7 million as of March 31, 2026. This account is used for the City’s daily operations.

Total funds managed by Meeder Public Funds equaled $104.8 million at book value as of March 31, 2026. The portfolio consists of $16.8 million in federal agency securities, $54.1 million in treasury securities, $3.5 million in supranationals, $22.3 million in corporate bonds, $2.7 million in negotiable CD’s, and $5.4 million in FDIC insured CD’s. The weighted average yield to maturity on investments is 3.88% and the weighted average days to maturity is 810 days, which is 183 days longer than last quarter. The weighted average yield to maturity is 4 basis points higher than the previous quarter.

The overall objectives in managing the City’s investment portfolio are as follows in the order of importance: first, safeguarding principal; second, maintaining appropriate liquidity; and third, generating favorable long-term results relative to the City’s benchmark, the ICE BofAML 30-month average (MMA). To accomplish these objectives, Meeder Public Funds is directed to maintain a strategy designed to keep the portfolio’s results in line with the established benchmark, while actively managing the portfolio’s duration relative to the benchmark, sector allocation and yield curve placement to enhance performance.

The balance of the City’s Fidelity U.S. Government Money Market account held with US Bank totals $6.5 million and makes up 5.79% of the portfolio as of March 31, 2026. The current rate is 3.52%. This account is available on a daily basis for immediate cash flow requirements.

The City of San Ramon has $0.7 million invested with the State Treasurer’s Office (Local Agency Investment Fund). The current interest rate is 3.83% and the balance makes up

0.62% of the portfolio. This account is available on a daily basis for immediate cash flow requirements.

The “Investments Held by Trustees” report was prepared by staff and is required supplementary information in the quarterly report to the City Council. Funds held by the trustee total $3.5 million. The 2019 Certificates of Participation (COP) investments managed by BNY Mellon total $0.1 million and are available for designated capital projects.

The remaining $3.4 million of investments managed by the trustee pertain to City pension obligation bonds managed by Compushare and are not available for general City purposes.

This investment portfolio is in conformity with the City of San Ramon’s adopted Investment Policy. The Treasurer’s cash management program provides sufficient liquidity to meet estimated future expenditures for a period of six months. Meeder Public Funds provides market values for securities under its management, while market prices of securities held

in trust are obtained from the trustees’ monthly account statements.

Fiscal Impact:

This report is for informational purposes only; there is no fiscal impact.

Alternative Option(s):

The Finance Committee can provide direction at any time to present this information in a different format or to include/exclude different information.

Next Steps:

The report will be presented to the City Council for review and acceptance at the May 12, 2026, City Council meeting.

Attachment(s):

A. Summary of Cash and Investments at Mar 31, 2026
B. Investment Portfolio Information for City of San Ramon for the Month Ending March 31, 2026
C. Investments Held by Trustees at Mar 31, 2026
D. Investment Terminology

Demand deposits held with JP Morgan Chase Bank $ 6,732,713 Investment Portfolio:

Investments held with US Bank (Meeder Public Funds) 104,847,357 Fidelity US Government Money Market Funds held with US Bank 6,496,155 Investments held with Local Agency Investment Fund (LAIF) 693,777 Total Investment Portfolio 112,037,289

Investments held with Trustee 3,498,428
Total Cash and Investments $ 122,268,430
This investment portfolio is in conformity with the City of San Ramon's adopted investment policy. The Treasurer's cash management program provides sufficient liquidity to meet estimated future expenditures for a period of six months.

Prepared and approved by:

Elaine Huang, Accountant
Approved by:

Jennifer Wakeman, Finance Director
Summary of Cash and Investments
For the Period March 31, 2026

Investment
Report
City of San Ramon
As of March 31, 2026

2 OBSERVATIONS AND EXPECTATIONS
• Interest rates were higher for March, generally due to increases of energy prices • The Fed Funds futures market has been bouncing around, projecting no 2026 moves
• Economic growth for the fourth quarter of 2026 was revised lower to 0.7% from

1.4%
• Labor market data continue to show there’s not much hiring or firing taking place • The rate of change of inflation has slowed, but cumulative inflation is above average • During most of February, the Fed
Funds futures market was pricing
in over two .25% Fed cuts this
year.
• At the end of March, futures
market data are projecting the
Fed to be on hold this year.
2 SOURCE: BLOOMBERG, FED’S UPPER RATE, SHADED AREAS ARE RECESSIONS -75
-50
-25
0 25
Basis Points
Projected Fed .25% Cuts/Hikes to Dec 2026

3 • Monthly nonfarm payrolls have
alternated between negative and
positive the past nine months.
• This is the highest string of
consecutively contrasting job data on
record.
• Many analysts and economists have
stated we are experiencing a “no hire,
no fire” job market.
• The Consumer Price Index’s YoY rate of
change has slowed materially since the
COVID year highs.
• The five-year cumulative change is up over
26%, which is well above a rolling 5-year
average.
• U.S. consumers say their greatest financial
concern right now is affordability, due to the
accumulated inflation since the pandemic.

SOURCE: BLOOMBERG,
SOURCE: BLOOMBERG, *2026 YOY THROUGH FEB
3 5.6%

3.0%
0%
1%
2%
3%
4%
5%
6%
Jan-22
Mar-22
May-22
Jul-22
Sep-22
Nov-22
Jan-23
Mar-23
May-23
Jul-23
Sep-23
Nov-23
Jan-24
Mar-24
May-24
Jul-24
Sep-24
Nov-24
Jan-25
Mar-25
May-25
Jul-25
Sep-25
Nov-25
PCE Core Inflation Yoy
PCE Core YoY
Fed's 2% Target
42 67
108
13 -20
64 -70
76 -140
41 -17
126
-92
-200
-150
-100
-50
0 50
100
150
000s
Nonfarm Payrolls - MoM Change

4 SOURCES: BLOOMBERG
4 3.20

3.40 3.60

3.80 4.00

4.20 4.40

4.60 4.80

5.00 3M 6M 1Y 2Y 3Yr 5Y 7Y 10Y 20Y 30Y
Percent
U.S. Treasury Yield Curve Change
3/31/26 2/27/26
2 8
18 42 44 44 43
38 36
30 0
10 20
30 40
50 3M 6M 1Y 2Y 3Yr 5Y 7Y 10Y 20Y 30Y
Basis Points
Basis Point Change
SOURCES: BLOOMBERG

CITY OF SAN RAMON | MARCH 31, 2026
5 Portfolio Summary 6
Portfolio Overview 7
Compliance Overview 8
Credit Quality 10
Position Statement 11
Amortization Schedule 16
Accrued Interest Schedule 19
Earnings by Fund 22
Transaction Statement 26
Income/Dividend Received 27
Contribution/Withdrawals and Expenses 28
Projected Cash Flows 29
Contents

6 Portfolio Summary
Par Value $112,790,932
Principal Cost $111,487,762
Book Value $112,037,289
Market Value $112,171,526
Unrealized Gain/Loss $134,237
Accrued Interest $896,534
Portfolio Position
Maturity Distribution Sector Allocation
• 1 U.S. Treasuries 48.24%
• 1 Corporate Bonds 19.90%
• 1 U.S. Agencies 15.06%
• 1 Money Market Funds 5.79%
• 1 Commercial Paper 4.82%
• 1 Supranational 3.13%
• 1 Negotiable CD's 2.44%
• 1 LGIP 0.62%

3.88 Weighted Average Yield to Maturity

2.22 Weighted Average Maturity (Years)

2.05 Portfolio Effective Duration (Years)

2.22 Weighted Average Life (Years)
AA
Average Credit Rating

CITY OF SAN RAMON
MARCH 31, 2026

CITY OF SAN RAMON | MARCH 31, 2026
7 Portfolio
Overview

SECURITY TYPE PAR VALUE MARKET VALUE BOOK VALUE
% OF

PORTFOLIO

DAYS TO

MATURITY YIELD
LGIP 693,777.38 693,777.38 693,777.38 0.62% 1 3.83
Money Market Funds 6,496,154.70 6,496,154.70 6,496,154.70 5.79% 1 3.52 Commercial Paper 5,500,000.00 5,401,418.35 5,401,418.35 4.82% 170 3.87 U.S. Treasuries 54,300,000.00 54,112,765.76 54,083,531.13 48.24% 968 3.66 U.S. Agencies 16,915,000.00 16,896,900.13 16,824,954.48 15.06% 640 4.04 Negotiable CD's 2,728,000.00 2,733,777.68 2,726,288.26 2.44% 680 4.41 Corporate Bonds 22,658,000.00 22,322,187.50 22,329,314.60 19.90% 983 4.20 Supranational 3,500,000.00 3,514,545.00 3,481,850.36 3.13% 825 4.54 TOTAL 112,790,932.08 112,171,526.49 112,037,289.26 100.00% 810 3.88

CASH AND ACCRUED INTEREST
Purchased Accrued Interest 146,952.32 146,952.32
TOTAL CASH AND INVESTMENTS 112,790,932.08 112,318,478.81 112,184,241.58 810 3.88

TOTAL EARNINGS

CURRENT MONTH

FISCAL YEAR TO
DATE
350,083.78 2,489,429.25

CITY OF SAN RAMON | MARCH 31, 2026
8 RULE NAME POLICY LIMIT ACTUAL VALUE COMPLIANCE STATUS

PORTFOLIO CONCENTRATION
CP Concentration 25.0 4.8 Compliant
California Muni Concentration 3.0 0.0 Compliant
Corporates Concentration 30.0 19.9 Compliant
Local Agencies of California Concentration 10.0 0.0 Compliant MMF Concentration 20.0 5.7 Compliant
Negotiable CD with FDIC Insurance Concentration 30.0 2.4 Compliant Supranational Concentration 30.0 3.1 Compliant
U.S. Agency Concentration 100.0 15.0 Compliant
U.S. Treasuries Concentration 100.0 48.3 Compliant

ISSUER CONCENTRATION
Agency Issuer Concentration 50.0 6.4 Compliant
CP Issuer Concentration 2.0 2.0 Compliant
California Muni Issuer Concentration 3.0 0.0 Compliant
Corporate Issuer Concentration 2.0 1.8 Compliant
Local Agencies of California Issuer Concentration 2.0 0.0 Compliant MMF Issuer Concentration 20.0 5.8 Compliant
Negotiable CD Issuer Concentration 2.0 0.2 Compliant
Supranational Issuer Concentration 5.0 1.8 Compliant

MATURITY
CP Maturity (Days) 270.0 246.0 Compliant
California Muni Maturity 5.0 0.0 Compliant
Corporates Maturity 5.0 4.2 Compliant
Local Agencies of California Maturity 5.0 0.0 Compliant Negotiable CD Maturity 5.0 2.6 Compliant
Supranational Maturity 5.0 3.5 Compliant
US Agency Obligation Maturity 5.0 4.3 Compliant
US Treasury Obligations Maturity 5.0 4.8 Compliant

CREDIT QUALITY
CP Rated A-1/P-1/F-1 by 2 NRSRO Compliant
California Muni Rated AA-/Aa3/AA- by 1 NRSRO Compliant
Corporates rated A-/A3/A- (< 4 years to Maturity) or AA-/Aa3/AA- (>4 Years to Maturity) by 2 NR Compliant
Local Agencies of California rated AA-/Aa2/AA- by 1 NRS Compliant MMF Rated AAA/Aaa/AAA by 2 NRSRO Compliant
Compliance Overview

CITY OF SAN RAMON | MARCH 31, 2026
9 RULE NAME POLICY LIMIT ACTUAL VALUE COMPLIANCE STATUS Negotiable CD rated AA by S&P or Aa2 Moody's Compliant
Supranational Rated AA/Aa2/AA by 2 NRSRO Compliant
Compliance Overview

10 Credit Quality
Allocation by Rating
Rating Distribution

MARKET VALUE ALLOCATION
AAA 6,496,154.70 5.79%
A-1+ 1,962,786.58 1.75%
A-1 5,401,418.35 4.82%
NA 693,777.38 0.62%
TOTAL 14,554,137.01 12.97%

SHORT TERM, MONEY MARKET FUNDS, & LGIPS RATINGS

MARKET VALUE ALLOCATION
AAA 3,514,545.00 3.13%
AA+ 72,043,414.31 64.23%
AA 2,855,985.00 2.55%
AA- 5,137,387.50 4.58%
A+ 7,415,190.00 6.61%
A 2,930,730.00 2.61%
A- 986,360.00 0.88%
NA 2,733,777.68 2.44%
TOTAL 97,617,389.48 87.03%
GRAND TOTAL 112,171,526.49 100.00%

LONG TERM RATINGS
Report reflects ratings issued by Standard & Poors
• 1 AAA 8.92%
• 1 AA+ 64.23%
• 1 AA 2.55%
• 1 AA- 4.58%
• 1 A+ 6.61%
• 1 A 2.61%
• 1 A- 0.88%
• 1 A-1+ 1.75%
• 1 A-1 4.82%
• 1 NA 3.06%
CITY OF SAN RAMON | MARCH 31, 2026

CITY OF SAN RAMON | MARCH 31, 2026
11 CUSIP DESCRIPTION

TRADE DATE
SETTLE

DATE PAR VALUE

PRINCIPAL COST

PURCHASED

INTEREST TOTAL COST

YIELD TO

MATURITY

MATURITY
DATE

DAYS TO

MATURITY

MARKET PRICE

MARKET VALUE

UNREALIZED

GAIN/LOSS

BOOK VALUE
% OF
MV

MOODY'S
S&P
RATING

CITY OF SAN

RAMON, CA
LGIP
CALAIF California LAIF 03/31/2026
03/31/2026 693,777.38 693,777.380.00 693,777.38 3.83 1 1.00693,777.38

0.00 693,777.38 0.62 NA
LGIP TOTAL 693,777.38 693,777.38

0.00 693,777.38 3.83 1 1.00693,777.38

0.00 693,777.38 0.62 NA

MONEY MARKET
FUNDS
316175108 FIDELITY IMM:GOVT;I
03/31/2026
03/31/2026 6,496,154.70 6,496,154.700.00 6,496,154.70 3.52 1 1.006,496,154.70

0.00 6,496,154.70 5.79 AaaAAA

MONEY MARKET
FUNDS TOTAL 6,496,154.70 6,496,154.700.00 6,496,154.70 3.52 1 1.006,496,154.70

0.00 6,496,154.70 5.79 AAA

COMMERCIAL
PAPER
63873KG19 NATIXIS NY
07/01/26
01/02/2026
01/05/2026 1,250,000.00 1,227,137.500.00 1,227,137.50 3.79 07/01/2026 92 99.061,238,245.83

0.00 1,238,245.83 1.10 P-1A-1
22533UJ87 CREDIT AGRI NY
09/08/26
01/05/2026
01/05/2026 1,250,000.00 1,218,822.930.00 1,218,822.93 3.74 09/08/2026 161 98.381,229,722.23

0.00 1,229,722.23 1.10 P-1A-1
62479MK51 MUFG BANK NY
10/05/26
03/30/2026
03/30/2026 2,000,000.00 1,958,945.000.00 1,958,945.00 3.99 10/05/2026 188 97.971,959,379.44

0.00 1,959,379.44 1.75 P-1A-1
22533UM26 CREDIT AGRI NY
12/02/26
03/30/2026
03/30/2026 1,000,000.00 973,859.170.00 973,859.17 3.91 12/02/2026 246 97.41974,070.84

0.00 974,070.84 0.87 P-1A-1

COMMERCIAL
PAPER TOTAL 5,500,000.00 5,378,764.600.00 5,378,764.60 3.87 170 98.215,401,418.35

0.00 5,401,418.35 4.82 A-1
U.S. TREASURIES
912828R36 US TREASURY

1.625 05/15/26
06/07/2022
06/07/2022 2,000,000.00 1,897,500.000.00 1,897,500.00 3.02 05/15/2026 45 99.731,994,687.50 (2,170.60)
1,996,858.10 1.78 Aa1AA+
91282CCW9 US TREASURY

0.750 08/31/26
08/31/2021
08/31/2021 1,000,000.00 997,798.420.00 997,798.42 0.80 08/31/2026 153 98.76987,617.19 (12,199.27)
999,816.46 0.88 Aa1AA+
91282CCZ2 US TREASURY

0.875 09/30/26
10/13/2021
10/13/2021 1,000,000.00 990,351.560.00 990,351.56 1.08 09/30/2026 183 98.59985,898.44 (13,131.60)
999,030.04 0.88 Aa1AA+
91282CDG3 US TREASURY

1.125 10/31/26
02/07/2022
02/07/2022 2,000,000.00 1,941,093.760.00 1,941,093.76 1.78 10/31/2026 214 98.471,969,453.12 (23,271.70)
1,992,724.82 1.76 Aa1AA+
912828U24 US TREASURY

2.000 11/15/26
03/14/2022
03/14/2022 2,000,000.00 2,003,593.760.00 2,003,593.76 1.96 11/15/2026 229 98.921,978,437.50 (22,043.15)
2,000,480.65 1.76 Aa1AA+
91282CJP7 US TREASURY

4.375 12/15/26
01/02/2026
01/05/2026 2,000,000.00 2,015,937.505,048.08 2,020,985.58 3.51 12/15/2026 259 100.422,008,437.50 (3,515.63)
2,011,953.13 1.79 Aa1AA+
912828X88 US TREASURY

2.375 05/15/27
02/07/2023
02/07/2023 2,000,000.00 1,882,421.880.00 1,882,421.88 3.88 05/15/2027 410 98.431,968,593.76 (506.73)
1,969,100.49 1.75 Aa1AA+
91282CLG4 US TREASURY

3.750 08/15/27
01/05/2026
01/06/2026 1,250,000.00 1,255,566.410.00 1,255,566.41 3.46 08/15/2027 502 99.881,248,486.33 (6,272.67)
1,254,759.00 1.11 Aa1AA+
91282CFU0 US TREASURY

4.125 10/31/27
02/23/2023
02/23/2023 2,000,000.00 1,992,109.380.00 1,992,109.38 4.22 10/31/2027 579 100.412,008,125.00 10,793.00
1,997,332.00 1.79 Aa1AA+
Position Statement

CITY OF SAN RAMON | MARCH 31, 2026
12 CUSIP DESCRIPTION

TRADE DATE
SETTLE

DATE PAR VALUE

PRINCIPAL COST

PURCHASED

INTEREST TOTAL COST

YIELD TO

MATURITY

MATURITY
DATE

DAYS TO

MATURITY

MARKET PRICE

MARKET VALUE

UNREALIZED

GAIN/LOSS

BOOK VALUE
% OF
MV

MOODY'S
S&P
RATING
9128283F5 US TREASURY

2.250 11/15/27
07/07/2023
07/07/2023 2,000,000.00 1,823,750.000.00 1,823,750.00 4.50 11/15/2027 594 97.521,950,390.62 16,100.73
1,934,289.89 1.74 Aa1AA+
91282CMB4 US TREASURY

4.000 12/15/27
01/05/2026
01/06/2026 1,250,000.00 1,262,695.313,021.98 1,265,717.29 3.45 12/15/2027 624 100.271,253,417.98 (7,753.18)
1,261,171.16 1.12 Aa1AA+
9128283W8 US TREASURY

2.750 02/15/28
01/05/2026
01/06/2026 1,250,000.00 1,232,031.250.00 1,232,031.25 3.46 02/15/2028 686 98.081,226,025.39 (7,989.43)
1,234,014.81 1.09 Aa1AA+
91282CNH0 US TREASURY

3.875 06/15/28
01/05/2026
01/06/2026 1,250,000.00 1,261,425.782,927.54 1,264,353.32 3.48 06/15/2028 807 100.151,251,855.48 (8,480.30)
1,260,335.78 1.12 Aa1AA+
91282CHX2 US TREASURY

4.375 08/31/28
05/23/2024
05/23/2024 2,000,000.00 1,989,687.500.00 1,989,687.50 4.51 08/31/2028 884 101.262,025,156.26 30,993.83
1,994,162.43 1.81 Aa1AA+
91282CJA0 US TREASURY

4.625 09/30/28
04/10/2024
04/10/2024 2,000,000.00 2,015,937.500.00 2,015,937.50 4.43 09/30/2028 914 101.912,038,281.26 29,369.93
2,008,911.33 1.82 Aa1AA+
91282CJA0 US TREASURY

4.625 09/30/28
02/08/2024
02/08/2024 2,000,000.00 2,046,093.760.00 2,046,093.76 4.07 09/30/2028 914 101.912,038,281.26 13,450.46
2,024,830.80 1.82 Aa1AA+
91282CJR3 US TREASURY

3.750 12/31/28
10/29/2024
10/30/2024 1,150,000.00 1,132,525.390.00 1,132,525.39 4.15 12/31/2028 1,006 99.801,147,753.91 9,292.67
1,138,461.24 1.02 Aa1AA+
91282CJW2 US TREASURY

4.000 01/31/29
10/29/2024
10/30/2024 1,200,000.00 1,192,921.880.00 1,192,921.88 4.15 01/31/2029 1,037 100.461,205,531.26 10,253.05
1,195,278.21 1.07 Aa1AA+
91282CLC3 US TREASURY

4.000 07/31/29
10/29/2024
10/30/2024 1,500,000.00 1,490,449.220.00 1,490,449.22 4.15 07/31/2029 1,218 100.451,506,796.88 13,500.05
1,493,296.82 1.34 Aa1AA+
91282CFJ5 US TREASURY

3.125 08/31/29
09/27/2024
09/30/2024 1,500,000.00 1,471,230.470.00 1,471,230.47 3.55 08/31/2029 1,249 97.651,464,726.57 (15,270.80)
1,479,997.37 1.31 Aa1AA+
91282CFL0 US TREASURY

3.875 09/30/29
11/06/2024
11/07/2024 1,600,000.00 1,571,750.000.00 1,571,750.00 4.28 09/30/2029 1,279 100.011,600,125.01 20,317.12
1,579,807.89 1.43 Aa1AA+
91282CLR0 US TREASURY

4.125 10/31/29
11/06/2024
11/07/2024 1,600,000.00 1,590,125.000.00 1,590,125.00 4.26 10/31/2029 1,310 100.821,613,125.01 20,231.32
1,592,893.69 1.44 Aa1AA+
91282CFY2 US TREASURY

3.875 11/30/29
05/13/2025
05/14/2025 2,000,000.00 1,982,812.500.00 1,982,812.50 4.08 11/30/2029 1,340 99.981,999,687.50 13,543.05
1,986,144.45 1.78 Aa1AA+
91282CGB1 US TREASURY

3.875 12/31/29
03/30/2026
03/31/2026 2,000,000.00 1,997,890.6319,267.96 2,017,158.59 3.90 12/31/2029 1,371 99.951,999,062.50 1,170.33
1,997,892.17 1.78 Aa1AA+
91282CGJ4 US TREASURY

3.500 01/31/30
01/29/2026
01/30/2026 2,000,000.00 1,984,062.500.00 1,984,062.50 3.72 01/31/2030 1,402 98.601,972,031.26 (12,696.21)
1,984,727.47 1.76 Aa1AA+
91282CGQ8 US TREASURY

4.000 02/28/30
05/13/2025
05/14/2025 2,000,000.00 1,992,578.130.00 1,992,578.13 4.08 02/28/2030 1,430 100.382,007,500.00 13,557.03
1,993,942.97 1.79 Aa1AA+
91282CMU2 US TREASURY

4.000 03/31/30
05/13/2025
05/14/2025 2,000,000.00 1,991,250.000.00 1,991,250.00 4.10 03/31/2030 1,461 100.372,007,343.76 14,512.67
1,992,831.09 1.79 Aa1AA+
91282CNN7 US TREASURY

3.875 07/31/30
01/29/2026
01/30/2026 1,750,000.00 1,757,929.690.00 1,757,929.69 3.76 07/31/2030 1,583 99.841,747,128.92 (10,506.37)
1,757,635.28 1.56 Aa1AA+
91282CPA3 US TREASURY

3.625 09/30/30
01/29/2026
01/30/2026 1,750,000.00 1,738,378.910.00 1,738,378.91 3.78 09/30/2030 1,644 98.771,728,398.44 (10,396.49)
1,738,794.92 1.54 Aa1AA+
91282CPD7 US TREASURY

3.625 10/31/30
01/29/2026
01/30/2026 1,750,000.00 1,737,558.5915,947.00 1,753,505.59 3.79 10/31/2030 1,675 98.711,727,441.42 (10,554.60)
1,737,996.01 1.54 Aa1AA+
91282CPN5 US TREASURY

3.500 11/30/30
01/29/2026
01/30/2026 1,750,000.00 1,727,509.7710,264.42 1,737,774.19 3.79 11/30/2030 1,705 98.161,717,871.10 (10,415.95)
1,728,287.05 1.53 Aa1AA+
91282CJQ5 US TREASURY

3.750 12/31/30
01/29/2026
01/30/2026 1,750,000.00 1,745,625.005,438.54 1,751,063.54 3.81 12/31/2030 1,736 99.151,735,097.67 (10,675.93)
1,745,773.59 1.55 Aa1AA+
Position Statement

CITY OF SAN RAMON | MARCH 31, 2026
13 CUSIP DESCRIPTION

TRADE DATE
SETTLE

DATE PAR VALUE

PRINCIPAL COST

PURCHASED

INTEREST TOTAL COST

YIELD TO

MATURITY

MATURITY
DATE

DAYS TO

MATURITY

MARKET PRICE

MARKET VALUE

UNREALIZED

GAIN/LOSS

BOOK VALUE
% OF
MV

MOODY'S
S&P
RATING
U.S. TREASURIES
TOTAL 54,300,000.00 53,712,591.4561,915.52 53,774,506.97 3.66 968 99.6754,112,765.76 29,234.63
54,083,531.13 48.24 AA+
U.S. AGENCIES
313385H25 FHLBANKS D
NOTE 09/25/26
03/30/2026
03/31/2026 2,000,000.00 1,964,400.000.00 1,964,400.00 3.72 09/25/2026 178 98.141,962,786.58 (1,813.42)
1,964,600.00 1.75 P-1A-1+
3133EN7A2

FED FARM CR
BNKS 3.625
10/26/26
02/07/2023
02/07/2023 2,000,000.00 1,972,388.000.00 1,972,388.00 4.03 10/26/2026 209 99.891,997,760.00 1,995.92
1,995,764.08 1.78 Aa1AA+
3134GW6C5

FREDDIE MAC

0.800 10/28/26 '26
MTN
03/30/2026
03/31/2026 2,000,000.00 1,966,340.006,800.00 1,973,140.00 3.79 10/28/2026 211 98.281,965,660.00 (839.53)
1,966,499.53 1.75 Aa1AA+
3130AXU63 FHLBANKS 4.625
11/17/26
11/17/2023
11/17/2023 1,000,000.00 998,230.000.00 998,230.00 4.69 11/17/2026 231 100.491,004,890.00 5,261.89
999,628.11 0.90 Aa1AA+
3130AQW66 FHLBANKS 2.080
02/25/27 '25
02/25/2022
02/25/2022 1,000,000.00 1,000,000.000.00 1,000,000.00 2.08 02/25/2027 331 98.22982,220.00 (17,780.00)
1,000,000.00 0.88 Aa1AA+
3130AUSN5 FHLBANKS 3.500
10/01/27
02/07/2023
02/07/2023 2,000,000.00 1,967,600.000.00 1,967,600.00 3.89 10/01/2027 549 99.421,988,360.00 (1,173.11)
1,989,533.11 1.77 Aa1AA+
3130A07B0 FHLBANKS 4.000
09/01/28
10/31/2023
10/31/2023 1,265,000.00 1,214,564.450.00 1,214,564.45 4.94 09/01/2028 885 100.271,268,377.55 28,638.86
1,239,738.69 1.13 Aa1AA+
3133EPC45

FED FARM CR
BNKS 4.625
11/13/28
11/28/2023
11/28/2023 2,000,000.00 2,009,460.000.00 2,009,460.00 4.52 11/13/2028 958 101.762,035,160.00 30,160.48
2,004,999.52 1.81 Aa1AA+
3133ERDH1

FED FARM CR
BNKS 4.750
04/30/29
05/17/2024
05/17/2024 2,000,000.00 2,030,572.000.00 2,030,572.00 4.40 04/30/2029 1,126 102.412,048,220.00 29,188.93
2,019,031.07 1.83 Aa1AA+
880591FE7 TVA 3.875
08/01/30
08/18/2025
08/19/2025 1,650,000.00 1,644,472.500.00 1,644,472.50 3.95 08/01/2030 1,584 99.601,643,466.00 (1,694.38)
1,645,160.38 1.47 Aa1AA+
U.S. AGENCIES
TOTAL 16,915,000.00 16,768,026.956,800.00 16,774,826.95 4.04 640 99.9116,896,900.13 71,945.65
16,824,954.48 15.06 AA+

NEGOTIABLE
CD'S
795451AK9 SALLIE MAE BNK

1.100 08/11/26
08/11/2021
08/11/2021 248,000.00 248,000.000.00 248,000.00 1.10 08/11/2026 133 99.02245,564.64 (2,435.36)
248,000.00 0.22 NANA
108622PJ4

BRIDGEWATER
BANK 5.100
11/03/26
11/06/2023
11/06/2023 248,000.00 247,628.000.00 247,628.00 5.15 11/03/2026 217 100.06248,158.41 232.02
247,926.39 0.22 NANA
23204HQA9

CUSTOMERS
BANK 4.050
08/13/27
08/05/2024
08/14/2024 248,000.00 247,628.000.00 247,628.00 4.10 08/13/2027 500 100.31248,763.84 933.69
247,830.15 0.22 NANA
32114VCH8 FIRST BK MCH

4.600 03/15/28
03/15/2023
03/15/2023 248,000.00 248,000.000.00 248,000.00 4.60 03/15/2028 715 99.64247,115.92 (884.08)
248,000.00 0.22 NANA
062119BK7 BANK FIVE 4.650
03/20/28
03/20/2023
03/20/2023 248,000.00 248,000.000.00 248,000.00 4.65 03/20/2028 720 101.56251,873.76 3,873.76
248,000.00 0.22 NANA
2546732U9 CAPITL ONE NA

5.000 03/21/28
03/22/2023
03/22/2023 248,000.00 247,456.880.00 247,456.88 5.05 03/21/2028 721 100.35248,861.97 1,076.30
247,785.67 0.22 NANA
Position Statement