Supplemental: Slides — City Council Finance Committee, April 29, 2026

Finance Committee - April 29, 2026

THE PRESERVE

LANDSCAPING & LIGHTING DISTRICT
FY 2026/27 Reserve Study & Preliminary Operating Budget

2.1 01 L&L Background
• District
02 03 Planned Zone Projects
Existing
Improvements
05 06
Assessment
Methodology
Next Steps
FY 2026/27 Reserve
Study & Preliminary
Operating Budget
Overview
2 Operating Costs
• Total Cost

2.1 BACKGROUND
• District formed in 2018.
• Assessments fund maintenance of
public landscaping and other
amenities.
• All improvements expected to be
maintained by the City in FY
2026/27.
• Maximum Assessment Rate is tied
to Inflation and the February CPI.
3 2.1
Existing
Improvements
East Entrance
4 2.1
Existing
Improvements
East side
Faria Preserve
Parkway
5 2.1
Existing
Improvements
West side Faria
Preserve
Parkway
6 2.1
Existing
Improvements
West Entrance
7 2.1
Existing
Improvements
Irrigation
8 2.1
9 • Ginkgo Biloba trees, located in the park strips and center median on Faria Preserve Parkway, are in decline due to rodent damage. Staff will select replacement trees with a root system less appetizing to rodents.

Other planned improvements include;
• Adding a “binder” to the DG (gold decomposed granite) path. The path, on the east and west side of Faria Preserve Parkway, is failing due a couple of factors; • It’s on a slope, allowing rain and irrigation water to run, carving fishers. • Inadequate binder during installation or installed during rainy whether. • Infill of dead and dying plant material.
* A Binder or Stabilizing Agent creates a firm, durable surface by binding aggregate particles together.

2.1 10

2.1 OPERATING COSTS
Item Cost
Staff $37,110
Contracts $26,574
Utilities $64,700
Materials $1,500
Yard and miscellaneous $15,588
Total Cost $145,472
11 2.1

TOTAL COSTS TO BE ASSESSED
Description Budget
Estimated Annual Operating and Replacement Costs $207,906 Less: General Benefit Contribution - 7.92% (General Fund) ($16,466) Total Assessable Direct Costs $191,440
Incidental Costs (Tax Roll Fees and Administration) $8,500 Total Maximum Costs that can be Assessed - 92.08% $199,940 13 2.1

ASSESSMENT METHODOLOGY
Actual Assessment Determination
Total Maximum Costs that can be Assessed (minus unidentified reserve) $165,139 Assessment Units within the District 524
Proposed Annual Assessment (FY 2026/27) $315.15
Total Expected Revenue (FY 2026/27) $165,139
Maximum Allowable Assessment
Original maximum assessment $363.13
Maximum Assessment Rate (FY 2025/26) $443.96
Inflation Adjustment Feb. 2026 CPI 2.5%
Maximum Allowable Annual Assessment (FY 2026/27) $455.06 14 2.1

FINAL STEPS TO REESTABLISH THE DISTRICT
Conduct a Public Hearing and Adopt a Resolution Confirming the Diagram and Assessments and Levying the Assessments – June 9 , 2026
Steps taken annually by the Finance Committee and City Council:

2.1 16

2.1 LANDSCAPING & LIGHTING DISTRICT 1984-1
FY 2026/27 Reserve Study & Preliminary Operating Budget Finance Committee - April 29, 2026 1

2.2 01 L&L Background
• District
02 03
FY 2026/27 Reserve
Study & Preliminary
Operating Budget
Overview
Maximum Assessment
Rates
• Methodology
Purpose
• Reserve Study
04 05
06 Annual Assessment Rates
• Proposed Changes/No Change
Underfunded Zones
• West Branch Public Outreach
Summary of Completed
Improvements
2 2.2
Landscaping &
Lighting District
1984-1
• District formed in 1984.
• Amount assessed is not based on property valuation but on the estimated benefit to each parcel:
• General (arterial) – All residents within San Ramon
• Special (interior) – Only Zone Residents
• Assessments fund maintenance of landscaping, lighting, and other improvements within each zone.
• 19 Separate Zones – 19 Separate Funds:
• 2 Citywide Zones
• 17 Special Zones
• District is reestablished each year by Council Action. • Compliant with Prop 218 – “Right to Vote on Taxes Act”. 3 2.2
4 2.2

PURPOSE OF RESERVE STUDY
 Maintain existing
improvements
 Make planned
improvements
 Make planned
replacements
Assess adequacy of funds over 30 years.

Ensure solvency of the Zone by maintaining adequate reserves to:
5 2.2
ASSESSMENT RATE VS. MAXIMUM RATE
Maximum
Assessment Rate
Levied Assessment
Rate
 “Not to Exceed” assessment amount
voted on and approved by property
owners for each Zone.
 Actual assessment charged annually to
property owners on property tax bill.
 Assessments may be increased or
decreased by City Council action, up to
the maximum assessment rate.
6 2.2
Citywide Zones 1 & 2
 The City may increase the maximum rate
annually based on the Feb. CPI up to 2% per
property owner approved ballot in 2006.

MAXIMUM ASSESSMENT RATE METHODOLOGY
Special Zones 3 - 12
 Maximum rate set by property owner ballot in
1997.
 Zone 4 by special ballot election in June 2023,
maximum rate based on Feb. CPI (no max. or
min.).
 Zone 5 by special ballot election in July 1997.

Special Zones 13 – 17
 Maximum rate established after 1997 through
property owner ballot at the time of Zone
creation.

Special Zones 18 & 19
 Maximum rate established after 1997 through
property owner ballot at the time of Zone
creation.
 The City may increase the maximum rate
annually based on the Feb. CPI up to 2% per
property owner approved ballot in 2006. 7

2.2 • Zone 1 – Citywide Lighting - Approximately 3,900 Street Lights. • Zone 2 – Citywide Landscaping - Landscaping in public right-of-way. • 2006 Property Owner Approved Ballot:
• Allows for annual maximum assessment rate adjustment
based on CPI, not to exceed 2%.

CITYWIDE RECOMENDATIONS
Max Assessment Increases
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
Feb. 2026
CPI – 2.5%
FY 2026/27

2.0% max increase
Zone 1 - $0.72
Zone 2 - $1.55
= $2.27 per unit
8 2.2
Zone
Maximum
Assessment
Rate
Current
Assessment
FY 2025/26
Proposed
Assessment
FY 2026/27
Change
3 - Canyon Lakes $110 $80 $90 +$10 increase
4 - Vista San Ramon $405 $300 $300 -
5 - Summerwood Loop $160 $130 $140 +$10 increase
6 - West Branch $380 $380 $380 -
7 - Bent Creek $445 $445 $445 -
8 - Deerwood $115 $115 $115 -
9 - Country View $100 $80 $80 -
10 - Old Ranch Estates $380 $380 $380 -
11 - Village Parkway $110 $110 $110 -
12 - El Nido $125 $125 $125 -
13 - Crown Ridge $1,000 $780 $780 -
14 - Four Oaks $175 $175 $175 -
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

RECOMMENDED INCREASES/DECREASES
9 2.2
• Comprised of 3 parcels
• Allows for annual maximum assessment rate adjustment
based on the February CPI, not to exceed 2%.

GLASS HOUSE - ZONE 19
FY 2025/26
Assessment
FY 2026/27
Assessment Change
Glass House (SR) $8,494.21 $8,664.10 +$169.89
Brave Church (CH) $1,386.16 $1,413.88 +$27.72
Valley Vista Senior
Housing (VV) $6,237.69 $6,362.44 +$124.75
Totals: $16,118.05 $16,440.42 $322.37
Feb. 2025
CPI – 2.7%
FY 2026/27

2.0% increase
FY 2026/27 Proposed
Assessment
$16,440.42
10 2.2

UNDERFUNDED SPECIAL ZONES
Special Zone Projected Negative Balance Year
Zone 1 – Citywide Lighting FY 2032/33
Zone 5 – Summerwood Loop FY 2034/35
*Zone 6 – West Branch FY 2033/34
*Zone 7 – Bent Creek FY 2031/32
Zone 10 – Old Ranch Estates FY 2033/34
*Zone 11 – Village Parkway FY 2032/33
*Zone 12 – El Nido FY 2033/34
Zone 14 – Four Oaks FY 2031/32
Zone 19 – Glass House FY 2031/32
* At Maximum Assessment Rate
11 2.2
ZONE 6 – WEST BRANCH
• 631.75 parcels
• Four HOAs
• Portola
• Miravilla
• Trevari
• Vestrella
• Alta Mira – 167 parcels not in a HOA
• Max Annual Rate: $380
• Current Annual Rate: $380
• Max Annual Rate approved in 1997
• At Max Rate since 2009
• Fund negative in FY 2033/2034
12 2.2
ZONE 6 – WEST BRANCH
FY 2026/27 Operating Budget
• Annual Maintenance Contract - Step Fountain - $0
• Annual Maintenance Contract - Reflection Fountain - $20,964 • Landscape/Tree Maintenance Contract - $43,485
• Maintenance Equipment, Misc. Repairs, and Supplies - $21,350 • PG&E - $32,000
• Water & Sewer - $70,000
• The Zone is only solvent through FY 2033/34 due to
savings in utility costs from Step Fountain being out of operation.
• Step Fountain infrastructure upgrades deferred.
13 2.2
ZONE 6 – WEST BRANCH
Fountain Maintenance Projects
Step Fountain Reflections Fountain
Component Cost Component Cost
FY 22/23 Display Pumps/Motors $110,000 FY 26/27 CL2 Tablet Feeders $2,800 FY 24/25 Backwash Valve $3,000 FY 26/27 Sump Pump $2,800 FY 25/26 Display Pumps/Motors $78,400 FY 26/27 Sand Filter $6,800 FY 25/26 Reseal $444,940 FY 26/27 Filter Pump $6,800
FY 26/27 CL2 Tablet Feeders $2,800 FY 27/28 Display Pumps/Motors $9,800 FY 26/27 Sump Pump $5,600 FY 29/30 Reseal $240,000
FY 26/27 Sand Filter $17,400
FY 26/27 Filter Pump #1 $13,500
FY 27/28 Filter Pump #2 $7,200
Step Fountain Total 5-year Cost: $682,840 Reflections Fountain Total 5-year Cost: $269,000 Total CIP 5-Year Cost: $951,840 14

2.2 ZONE 6 – WEST BRANCH
Other Improvements
Additional improvements, many of which are aging or need long term deferred maintenance planning:
• Fountains
• Asphalt Trail Surface
• Timber Vehicle Bridge
• Timber Pedestrian Bridges (2)
• Gazebos (3)
• Sound Walls
• Wooden Split Rail Fence
• Plants, Trees, and Groundcover
• Irrigation Upgrades
The 30-year replacement cost for these improvements, not including the fountains, is approximately $7M.
15 2.2
ZONE 6 – WEST BRANCH
Budget Challenges
• Step Fountain components were damaged when a valve failed, allowing water to infiltrate the vault. FY 2022/23 included $110,000 to replace those damaged components.

Purchase was delayed and fountain shut off to keep the Zone solvent. • Alternatively, funds may be used for;
• Maintenance activities related to the Reflection Fountain; • Development of alternatives to the current Step Fountain; • Evaluation of funding alternatives for repair of the fountain in its current configuration; and/or
• Return to the Zone operating budget to fund deferred maintenance. • Currently at its maximum assessment rate and unable to fund large projects. • Scheduled maintenance will be limited to landscape, irrigation, and Reflection Fountain maintenance.
• Operating Budget will be utilized to replace dead/dying plant material. 16 2.2

LANDSCAPE & GENERAL AESTHETICS
Overall Satisfaction
Residents expressed general satisfaction with the
current landscape condition and appearance.

Interest in Improvements
While no urgent concerns were raised, residents
indicated interest in aesthetic enhancements over
time.

STEP FOUNTAIN — PRIMARY FOCUS
Central Discussion Point
The majority of resident discussion centered on the step fountain — its current condition, repair costs, and longterm maintenance and component replacement costs.

Resident concern focused on whether fixing the fountain is a sound long-term investment relative to the ongoing maintenance obligations it creates.

ZONE 6 – WEST BRANCH
Public Outreach – Resident Feedback
17 2.2
ZONE 6 – WEST BRANCH
Step Fountain – Options
Three options were discussed with residents for consideration. No decision has been made. 1 Keep As-Is
No Immediate Action
Maintain the fountain site in its current
non-operational state. Defer any
improvements or conversion while the
zone continues to be evaluated.
2 Convert to Landscape
Remove Fountain Infrastructure
Repurpose the step fountain site as
planted landscape area, eliminating
ongoing mechanical maintenance and
component replacement obligations.

Restore & Operate
Full Fountain Rehabilitation
Repair the step fountain to fully
operational condition. Requires capital
investment and carries long-term
maintenance and component
replacement costs.
18 3

2.2 01
Additional Resident Meeting Required
A follow-up meeting will be scheduled to allow residents to review options in greater detail, ask questions, and provide direction prior to any recommendation being advanced. This step is critical and should not be rushed. 02 Engineer's Report & Assessment Process
Any change in the Maximum Assessment will follow the required process under the Landscaping and Lighting Act of 1972 and Prop 218 notice requirements.
03 Staff Recommendation
Following resident input, staff will develop a recommendation for the Finance Committee and City Council. *Attendance: 15 of 704 parcels (2.1%) — consistent with typical special zone outreach ZONE 6 – WEST BRANCH
Public Outreach – Next Steps
19 2.2
SUMMARY OF COMPLETED FY 2025/26 PROJECTS
20 2.2
Zone 6 – West Branch
21 2.2
Zone 6 –West Branch (Cont.)
22 2.2
Zone 9 – Vista San Ramon
23 2.2
Zone 5 – Summerwood Loop
24 2.2
ZONE 1 - CITYWIDE LIGHTING

IRON HORSE TRAIL OVERCROSSING
• No capital improvements in FY
2026/27.
• Limited to scheduled maintenance
and routine inspections.
25 2.2
NO IMPROVEMENT PROJECT FUNDING IN FY 2026/27
Zone 1 – Citywide Lighting
Zone 2 – Citywide Landscaping
Zone 3 – Canyon Lakes
Zone 6 – West Branch
Zone 7 – Bent Creek
Zone 8 – Deerwood
Zone 9 – Country View
Zone 10 – Old Ranch Estates
Zone 13 – Crown Ridge
Zone 14 – Four Oaks
Zone 15 – Circle E
Zone 17 – Henry Ranch
Zone 18 – Old Ranch Summit
• Zones had significant landscape and
irrigation upgrades over the last two fiscal
years.
• Operating Budget may be used for
improvements.
26 2.2

Adopt a Resolution Describing New Improvements and Ordering the Preparation and Filing of the Engineer’s Report - March 24, 2026 – Complete
Approve the Engineer’s Report and Adopt a Resolution of Intention to Levy and Collect Assessments and Setting a Public Hearing – May 26, 2026 
File final Engineer’s Report, with the assessment roll and the assessment diagram, with Contra Costa County Assessor’s Office – August 10, 2026
Finance Committee reviews the reserve study and preliminary FY 2026/27 operating and capital budget. - April 29, 2026
27 2.2
QUESTIONS?
28 2.2
Quarterly Investment Report
March 31, 2026

2.3 Investment Policies
#1 Priority Safety of Principal
#2 Priority Liquidity
#3 Priority Return on Investments

2.3 FINANCIAL

INSTITUTIONS

BALANCE AS OF
03/31/2026
(In Millions) ACCOUNT PURPOSE INTEREST RATE
JP Morgan Bank $6.7 City operations 1.71%
Meeder Public Funds $104.8 Investment income 3.88%
US Bank $6.5 Liquidity & investment income 3.52%
LAIF (Local Agency
Investment Fund) $0.7 Liquidity & investment income 3.83% BNY (Bank of New York) $0.1 Fund for debt service 3.41% Computershare $3.4 Fund for debt service 2.98%
Total: $122.2

2.3 MEEDER PUBLIC FUNDS

INVESTMENT TYPES
BALANCE AS OF 03/31/2026
(In Millions) PERCENTAGE
Federal Agency Securities $16.8 16%
Treasury Securities $54.1 52%
Supranationals $3.5 3%
Corporate Bonds $22.3 21%
Negotiable CD’s (FDIC Insured) $2.7 3%
CD’S (FDIC Insured) $5.4 5%
Total: $104.8 100%

2.3 Quarterly Investment Report
March 31, 2026
Questions?

2.3 FY 2025-26
Budget to Actuals
July 2025 –March 2026
City of San Ramon
Finance Committee
April 29, 2026

2.6 Purpose of presentation:
• Enhance transparency
• Continue develop a series of reporting tools to support City Council in making informed financial decisions
• Receive feedback for future reporting
• NOTE: Current report present Information for 9 month
of FY 2026.

2.6 Updated Revenue – 9 month
FY 2026 Revised
Budget*
Actual
Jul-2025 - March 2026
% of Budget
Used

REVENUE
Property Tax $ 26,311,354 $ 15,889,301 60.39%
Sales and Use Tax 13,179,800 7,321,605 55.55%
Measure N 14,841,584 8,209,087 55.31%
Property Transfer Tax 638,282 373,944 58.59%
Transient Occupancy Taxes (TOT) 2,441,856 1,454,233 59.55% Franchise Fees 6,244,990 2,773,545 44.41%
Licenses and Permits 3,621,223 4,405,685 121.66%
Intergovernmental 2,326,496 1,279,428 54.99%
Charges for Services 6,848,087 5,482,028 80.05%
Fines and Forfeitures 200,000 96,937 48.47%
Investment Income 418,005 (255,827) -61.20%
Miscellaneous Revenue 3,907,227 2,186,868 55.97%
TOTAL REVENUES $ 80,978,903 $ 49,216,835 60.78%

2.6 Updated Expenditures - 9 months

EXPENDITURES
City Administration - TOTAL $ 7,993,068 $ 4,380,586 54.80% Personnel $ 5,278,853 $ 2,987,088 56.59%
Non-Personnel $ 2,714,215 $ 1,393,497 51.34%
Human Resources *** - TOTAL $ 1,681,106 $ 762,444 45.35% Personnel $ 1,272,245 $ 607,428 47.74%
Non-Personnel $ 408,861 $ 146,590 35.85%
Finance ** - TOTAL 2,412,381 1,279,739 53.05%
Personnel $ 2,153,239 $ 1,092,583 50.74%
Non-Personnel $ 259,142 $ 178,649 68.94%
Community Development - TOTAL 6,622,082 3,601,042 54.38% Personnel $ 5,414,164 $ 2,741,572 50.64%
Non-Personnel $ 1,207,918 $ 828,052 68.55%
Police Services - TOTAL 23,098,947 12,405,542 53.71%
Personnel $ 18,918,031 $ 11,102,147 58.69%
Non-Personnel $ 4,180,916 $ 1,303,395 31.17%
Public Works - TOTAL 19,940,876 10,692,924 53.62%
Personnel $ 12,525,406 $ 6,906,102 55.14%
Non-Personnel $ 7,415,470 $ 3,786,822 51.07%
Parks & Community Services - TOTAL 10,284,904 5,932,224 57.68% Personnel $ 8,048,031 $ 4,655,945 57.85%
Non-Personnel $ 2,236,873 $ 1,276,280 57.06%
Non-Departmental 50,000 0 0.00%
Non-Personnel $ 50,000 $ - 0.00%
Total Expenditures 72,083,364 39,054,501 54.18%
TOTAL EXPENDITURES $ 72,083,364 $ 39,054,501 54.18%
OTHER FINANCING SOURCES (USES) ****
Operating Transfers In $ 1,765,525 $ -
Operating Transfers Out (7,944,976) $ -
TOTAL OTHER FINANCING SOURCES (USES) $ (6,179,451) $ -

2.6 Dougherty Valley CSA
Description FY 2026 Revised
Budget*
Actual
Jul-2025 - March
2026
% of Budget
Used

REVENUE
CSA Special Assessment $ 23,225,582 $ 12,094,577 44.18% Miscellaneous Revenue 650 173
TOTAL REVENUES 23,226,232 12,094,750 52.07%

EXPENDITURES
Non-Departmental -
Police Services 12,372,856 6,605,328 51.32%
Public Works 14,740,141 8,346,936 55.93%
TOTAL EXPENDITURES $ 27,112,997 $ 14,952,264 55.15%

OTHER FINANCING SOURCES (USES)
Operating Transfers In 4,149,817
Operating Transfers Out (151,327) -
TOTAL OTHER FINANCING SOURCES (USES) $ 3,998,490 $ -

2.6 Questions?

2.6

City Council Finance CommitteeApril 29, 2026

City Council Finance Committee
April 29, 2026