City of Santa Clarita
Engineer’s Report
Santa Clarita
Landscaping and Lighting District
Proposed
Annexation of Territory to Street Lighting Zone B
(SMD Annexation L -101 )
Establishment of Annual Assessments
Commencing Fiscal Year 202 5/202 6
Intent Meeting: December 9 , 2025
Public Hearing: February 24 , 2026
CITY OF SANTA CLARITA
23920 VALENCIA BOULEVARD
SANTA CLARITA, CA 91355
PREPARED BY
WILLDAN FINANCIAL SERVICES
OCTOBER 2025
27368 Via Industria
Suite 200
Temecula, CA 92590
T 951.587.3500 | 800.755.6864
F 951.587.3510
www.willdan.com
CITY OF SANTA CLARITA
SANTA CLARITA LANDSCAPING AND LIGHTING DISTRICT
SMD ANNEXATION L-101
ENGINEER’S REPORT
CERTIFICATE
The enclosed Engineer’s Report (or Report), includi ng the budget, diagram(s), and descriptions of improvements, parcels, and assessments, identifi es the annexation of territory into Street Lighting Zone B (“Zone B”) within the City of Santa Clarita Landscaping and Lighting District, to be designated as Streetlight Maintenance District A nnexation L-101 (referred to as SMD Annexation L-101), with the calculation of assessment amounts based on Fiscal Year 2025/2026 cost estimates, subject to annual adjustments for i nflation as described in the Report. SMD Annexation L-101 will annex parcels into Zone B, as it existed at the time of the Resolution of Intention for SMD Annexation L-101, with assessment s to be levied and collected on the Los Angeles County Tax Rolls commencing in Fiscal Year 2026/2027. Reference is hereby made to the Los Angeles County Assessor’s maps for a detailed description of the lines and dimensions of parcels within the Landscaping and Lighting Dist rict and SMD Annexation L-101. The undersigned respectfully submits the enclosed Report as directed by the City Council of the City of Santa Clarita.
Dated this ______ day of____________, 2026.
Willdan Financial Services
Assessment Engineer
By: ________________________________ By:__________ ___________________ Stacee Reynolds Tyrone Peter
Principal Consultant PE # C81888
District Administration Services
I HEREBY CERTIFY that the enclosed Engineer’s Report, together with the Assessment Roll and Assessment Diagrams thereto attached was filed with me on the _____day of________, 2026.
By:_____________________________
Mary Cusick, City Clerk
City of Santa Clarita
Los Angeles County, California
I HEREBY CERTIFY that the enclosed Engineer’s Report, together with the Assessment Roll and Assessment Diagrams thereto attached was approved a nd confirmed by the City Council of the City of Santa Clarita, California, on the _____day of________, 2026.
By:_____________________________
Mary Cusick, City Clerk
City of Santa Clarita
Los Angeles County, California
5th
January
TABLE OF CONTENTS
INTRODUCTION ................................ ................................ ................................ ......... 1 Overview ............................................................................................. .................................. 1 Ballot Proceedings ................................................................................... ............................ 2 REPORT CONTENT ....................................................................................... ....................... 3 PART I − PLANS AND SPECIFICATIONS ................................ ................................ . 5 Description of the Annexation Territory .............................................................. ............... 5 Lighting Improvements Authorized by the 1972 Act ..................................................... .... 7 Streetlighting Improvements Applicable to Annexation Territory .................................... 7 PART II – METHOD OF APPORTIONMENT OF ASSESSMENTS .............................. 9 Reason for the Assessment ............................................................................ .................... 9 Special Benefit Analysis ............................................................................. ......................... 9 General Benefits ..................................................................................... .............................10 Streetlighting Apportionment Methodology ............................................................. .........10 Assessment Rates ..................................................................................... .........................15 PART III − ESTIMATE OF COSTS ................................ ................................ ............ 16 Fiscal Year 2025/2026 Street Lighting District Budget ................................................ .....17 PART IV – ANNEXATION DIAGRAMS ................................ ................................ .... 18 Street Light Zone Diagram............................................................................. .....................19 SMD Annexation L-101 Annexation Diagrams ............................................................. .....20 PART V – ASSESSMENT ROLL ................................ ................................ ............... 27
SMD Annexation L-101
Fiscal Year 2025/2026
City of Santa Clarita
Landscaping and Lighting District
Final Engineer’s Report
INTRODUCTION
OVERVIEW
The City of Santa Clarita (the “City”), under the provisions of the Landscaping and Lighting Act of 1972, Part 2 of Division 15 of the California Streets and Highways Code (the “1972 Act”) and the provisions of the California Constitution Article X III D enacted by Proposition 218 (“Proposition 218”), annually levies and collects special assessm ents for the City’s maintenance assessment districts designated as the Santa Clarita Landscapi ng and Lighting District (the “District”) to provide and maintain various landscaping and lighti ng improvements throughout the City that provide special benefits to properties within the District.
Collectively, the District incorporates and is incl usive of Street Lighting Zones A and B, and Landscaping Zones 1, 2, 3, 3A, 4, 5, 5A, 6, 7, 7A, 8, 15, 16, 17, 18, 19, 20, 21, 22, 23, 24, 25, 26, 27, 28, 29, 30, 31, 32, 2008-1, T1, T1B, T2, T2A, T 3, T3B, T4, T5, T6, T7, T8, T17, T20, T23, T23-1, T23-2, T23A, T23B, T29, T31-1, T31-1A, T31-2, T33, T44, T46, T47, T48, T51, T52, T62, T65, T65A, T65B, T67, T68, T69, T71, T76 and T77.
The City Council of the City of Santa Clarita, being the governing body of the City with jurisdictional authority over the Santa Clarita Landscaping and Li ghting District, may pursuant to Chapter 2, Article 2 of the 1972 Act, annex territory and levy annual assessments for the maintenance, operation, and administration of the District, and Section 22608 of the 1972 Act further states in part “ In annexation proceedings, the resolutions, report, notices of hearing, and right of majority protest shall be limited to the territory proposed to be annexed… ”.
In addition, the 1972 Act provides for the levy of annual assessments after annexation into an assessment district for the continued maintenance and servicing of the improvements. The 1972 Act further allows various areas to be annexed into an existing district and or zone of benefit (“Zone”), when the territory in the annexation receives substantially the same proportional special benefits from the improvements. The costs associate d with the installation, maintenance, and servicing of the improvements may be assessed to th ose properties, which receive a special benefit from the installation, maintenance, and servicing of such improvements.
As required pursuant to Chapter 1, Article 4 of the 1972 Act, this Report shall serve as the detailed engineer’s report specifically for the annexation o f territory to specified Zones within the Santa Clarita Landscaping and Lighting District (specific ally Street Lighting Zone B). This Report specifically addresses the annexation of approximat ely eighty-two acres (81.914) of territory within the City of Santa Clarita consisting of four teen (14) conditioned properties (non- residential/residential) to be designated and referred to as:
Santa Clarita Landscaping and Lighting District, Streetlight Maintenance District Annexation L-101
(hereafter referred to as “SMD Annexation L-101”), and the establishment of the maximum annual assessments related thereto, to be levied and colle cted upon properties within the annexation territory commencing in Fiscal Year 2026/2027 for the special benefits received by each property from the maintenance and servicing of streetlightin g improvements to be provided by the City through the District. The parcels within SMD Annexation L-101 are more specifically described in “Part I – Plans and Specifications” of this Report.
SMD Annexation L-101
Fiscal Year 2025/2026
City of Santa Clarita
Landscaping and Lighting District
Final Engineer’s Report
For Fiscal Year 2025/2026, the City Council of the City of Santa Clarita proposes to annex various parcels referenced to as SMD Annexation L-101 into Street Lighting Zone B to provide an annual funding source to adequately support the ongoing ma intenance, servicing, operation, and incidental expenses associated with the streetlight ing and appurtenant facilities and amenities that benefit the identified properties within SMD A nnexation L-101 and the new boundaries of Zone B resulting from the annexation of these parcels. By resolution, the City Council has ordered the preparation of this Report in connection with the proceedings for the annexation of the parcels within SMD Annexation L-101 to Street Lighting Zone B of the District pursuant to the 1972 Act and Proposition 218. Diagrams identifying the territory and location of the parcels being annexed into Street Lighting Zone B (SMD Annexation L-101) are provided in “Part IV − Annexation Diagrams” of this Report.
Annually, the City establishes the assessments for each Zone within the District based on the special benefit received by the properties in that Zone and the associated net special benefit expenses. These special benefit expenses are based on the historical and estimated costs to maintain the improvements that provide direct and special benefits to properties within each Zone of the District including the parcels within SMD An nexation L-101, and include all expenditures, deficits, surpluses, revenues, and reserves. Each p arcel is assessed proportionately for only those improvements provided and for which the parcel receives special benefits.
The word “parcel,” for the purposes of this Report, refers to an individual property assigned its own Assessor’s Parcel Number (APN) by the Los Angel es County Assessor’s Office. The Los Angeles County Auditor/Controller uses Assessor’s Parcel Numbers and specific Fund Numbers to identify properties to be assessed on the tax roll for the District assessments.
If any section, subsection, sentence, clause, phrase, portion, zone, or subzone of this Engineer’s Report is, for any reason, held to be invalid or un constitutional by the decision of any court of competent jurisdiction, such decision shall not affect the validity of the remaining provisions of the Engineer’s Report and each section, subsection, sub division, sentence, clause, phrase, portion, zone, or subzone thereof, irrespective of the fact that any one or more sections, subsections, sentences, clauses, phrases, portions, zones, or su bzones might subsequently be declared invalid or unconstitutional.
BALLOT PROCEEDINGS
Pursuant to the provisions of Article XIII D, Secti on 4 of the California Constitution (Proposition 218) and the Landscaping and Lighting Act of 1972 ( the “1972 Act”), the City shall conduct a property owner protest ballot proceeding (“Ballot P roceeding”) in connection with the proposed levy of new or increased assessments described in this Report.
In compliance with Proposition 218, this Engineer’s Report includes a detailed description of the improvements to be funded, clearly identifies the Zones affected, and provides a comprehensive analysis of the special benefits received by the assessed parcels. The Report further distinguishes between general and special benefits and outlines t he methodology used to proportionally allocate assessment amounts to each parcel based on those special benefits.
In conjunction with the Ballot Proceeding, the City Council will hold a duly noticed public hearing to consider oral testimony, written comments, and formal protests submitted by property owners regarding the annexation of the parcels within SMD Annexation L-101 and the establishment of the proposed new assessments related thereto.
SMD Annexation L-101
Fiscal Year 2025/2026
City of Santa Clarita
Landscaping and Lighting District
Final Engineer’s Report
At the conclusion of the public hearing, all protes t ballots received from property owners will be opened and tabulated. A majority protest shall be d eemed to exist if the ballots submitted in opposition to the proposed annexation exceed those submitted in support, with each ballot weighted according to the proportional financial ob ligation of the affected parcel, as required by Proposition 218.
Upon completion of the ballot tabulation, the City Council will confirm the results of the proceeding.
If a majority protest is determined to exist, all f urther actions to implement the proposed new assessments (including the inflationary adjustment) will be abandoned.
If no majority protest is found and the City Counci l determines that the proposed assessment(s) and the assessment range formula conform to the requirements of Proposition 218 (Article XIII D, Section 4 of the California Constitution), the Coun cil may adopt this Report (as submitted or amended), order the annexation of SMD Annexation L- 101 to Street Lighting District Zone B, approve the associated assessment diagrams, and con firm the assessments. The approved assessments shall then be incorporated into the Eng ineer’s Annual Report for Fiscal Year 2026/2027 and submitted to the Los Angeles County A uditor-Controller for inclusion on the property tax roll for each affected parcel.
REPORT CONTENT
This Report consists of five (5) parts:
Part I – Plans and Specifications
This section provides an overall description of the District, the Zone(s) therein and the improvements to be provided, including those improv ements associated with SMD Annexation L-101 addressed within this Report. The proposed as sessments as outlined in this Report are based on the lighting improvements and appurtenant facilities that provide a special benefit to the properties within Zone B including operational expenses authorized pursuant to the 1972 Act. The plans and specifications contained in this section of the Report describe the overall nature and extent of the improvements. In conjunction with the se descriptions of the improvements a visual depiction of the improvement areas is provided in the Zone Diagrams contained in Part IV of this Report.
Part II – Method of Apportionment of Assessments
This section includes a discussion of the general and special benefits associated with the various improvements to be provided within SMD Annexation L-101 (Benefit Analysis), which includes a discussion of the proportional costs of the special benefits, and a separation of costs considered to be of general benefit (and therefore not assessed). This section of the Report also outlines the method of calculating each property’s proportional special benefit necessary to calculate the property’s annual assessment.
Part III – Estimate of Costs
An estimate of the annual costs to operate, maintain, and service the lighting improvements and appurtenant facilities within SMD Annexation L-101. The budget includes an estimate of the maintenance costs and incidental expenses including, but not limited to labor, materials, utilities, equipment, and administration expenses as well as t he collection of other appropriate funding authorized by the 1972 Act and deemed necessary to fully support the improvements.
SMD Annexation L-101
Fiscal Year 2025/2026
City of Santa Clarita
Landscaping and Lighting District
Final Engineer’s Report
Part IV – Annexation Diagrams
This section of the Report contains diagrams showing the boundaries of SMD Annexation L-101 for Fiscal Year 2025/2026 which incorporate the par cels determined to receive special benefits from the improvements to be provided in Zone B. Par cel identification, the lines and dimensions of each lot, parcel and subdivision of land within SMD Annexation L-101, as shown on these diagrams and listed on the Assessment Roll, are inc lusive of such parcels shown on the Los Angeles County Assessor’s Parcel Maps and shall inc lude any subsequent lot line adjustments or parcel changes therein. Reference is hereby made to the Los Angeles County Assessor’s Parcel Maps for a detailed description of the lines and dimensions of each lot and parcel of land within SMD Annexation L-101.
Part V – Assessment Roll
The Assessment Roll contains a listing of all Asses sor Parcel Numbers of the properties within SMD Annexation L-101 and each parcel’s correspondin g “Balloted Maximum Assessment” commencing in Fiscal Year 2025/2026. The proposed a ssessment amounts balloted for each parcel, which may be levied and collected commencin g in Fiscal Year 2026/2027, are based on the parcel’s calculated proportional special benefi t as outlined in the Method of Apportionment (Part II of this Report) and the maximum assessment rate established by the estimated budget (Part III of this Report).
SMD Annexation L-101
Fiscal Year 2025/2026
City of Santa Clarita
Landscaping and Lighting District
Final Engineer’s Report
PART I − PLANS AND SPECIFICATIONS
DESCRIPTION OF THE ANNEXATION TERRITORY
SMD Annexation L-101 encompasses approximately eighty-two acres (81.914) of territory within the City of Santa Clarita. The annexation area cons ists of fourteen (14) planned developments, each tied to a specific Master Case entitlement. Details for each Master Case are provided below.
All book and page references and associated Assesso r’s Parcels identified in the Master Case files are included in this annexation.
Certain parcels currently located within Street Lighting Zone A are proposed to be transferred to Zone B, while all other identified parcels, which a re not presently within a lighting district, will b e annexed directly into Zone B as part of this action. The parcels proposed for transfer from Street Lighting Zone A to Zone B include the following Ass essor’s Parcel Numbers (APNs): 2803-010- 033; 2831-007-001; 2831-012-041; 2831-012-022; 2831-012-023; 2831-012-024; 2831-012-027; 2836-011-018; 2844-001-032; 2844-001-034; 2844-001-046; 2849-024-019; and 2849-024-029. Master Case No. 18-235 (Sierra West Assisted Living & Memory Care) which is located on the west side of Sierra Highway, south of Newhall Avenue. This master case development includes the following Assessor’s Parcel: Book 2827, Page 005, Parcel 048. At build-out, this development project will include an eighty-three (83) unit senior living facility, with new lighting to be installed.
Master Case No. 25-008 (River Walk Mixed Use Projec t) which is located on Soledad Canyon Road, east of Sierra Highway. This master case development includes the following Assessor’s Parcels: Book 2844, Page 001, Parcels 032, 033, 034, 046, 068, and 072. At build- out, this development project will include one hund red forty-four (144) townhome units and one (1) 8,500 square-foot commercial building with ten (10) affordable residential units on the second story. Street lighting will be installed as part of this project. Master Case No. 21-165 (Atwood Residence) which is located on the west side of Atwood Boulevard, east of De Wolfe Road. This master case development includes the following Assessor’s Parcel: Book 2829, Page 021, Parcel 003. At build-out, this development project will include one (1) single-family residential unit.
Master Case No. 21-205 (Riverview Community) which is located south of Soledad Canyon Road. This master case development includes the fol lowing Assessor’s Parcel: Book 2836,
eighteen (318) residential units, comprised of one hundred twenty-two (122) detached single- family condominiums and one hundred ninety-six (196 ) attached townhomes; and one (1) 127,000 square-foot light manufacturing building. Street lighting will be installed as part of this project.
Master Case No. 21-238 (Garden Terrace Restaurant) which is located on the south side of Lyons Avenue and the west side of Main Street. T his master case development includes the following Assessor’s Parcel: Book 2831, Page 00 7, Parcel 001. At build-out, this development project will contain a restaurant.
Master Case No. 21-239 (Walnut Street Commercial Ex pansion) which is located on the east side of Walnut Street, south of 8 th Street and north of Market Street. This master cas e development includes the following Assessor’s Parce l: Book 2831, Page 012, Parcel 041.
SMD Annexation L-101
Fiscal Year 2025/2026
City of Santa Clarita
Landscaping and Lighting District
Final Engineer’s Report
This development project will involve the expansion of an existing commercial building to include a parking area and a live/work unit with one (1) residential unit on the second floor. Master Case No. 22-004 (Starbucks on McBean Parkway ) which is located on the west side of McBean Parkway, south of Magic Mountain Parkway. This master case development includes the following Assessor’s Parcel: Book 2861, Page 062, Parcel 049. At build-out, this development project will include a Starbucks with a drive-thru. Master Case No. 22-026 (Pine Street Commercial) which is located on the west side of Pine Street, north of 2nd Street and south of 3rd Street. This master case development includes the following Assessor’s Parcel: Book 2831, Page 023, Parcel 045. At build-out, this development project will include a 5,932 square foot, single-story commercial building, with new lighting to be installed.
Master Case No. 22-034 (Jack in the Box Restaurant Remodel) which is located on the corner of Crossglade Avenue and Soledad Canyon Road . This master case development includes the following Assessor’s Parcel: Book 2803, Page 010, Parcel 033. This development project will involve the expansion and remodel of an existing Jack in the Box restaurant. Master Case No. 22-244 (McDonald’s on Newhall Avenu e) which is located on the east side of Newhall Avenue. This master case developmen t includes the following Assessor’s Parcels: Book 2833, Page 014, Parcels 043 and 044. At build-out, this development project will include a McDonald’s restaurant, with new lighting to be installed. Master Case No. 23-027 (SUSD Facilities) which is located on the west side of Ruether Avenue, south of Golden Triangle Road. This master case development includes the following Assessor’s Parcel: Book 2836, Page 017, Parcel 903. At build-out, this development project will contain school district parking and a new building. Master Case No. 24-117 (Car Wash on Carl Boyer Drive) which is located north of Center Pointe Parkway and south of Golden Triangle Road. This master case development includes the following Assessor’s Parcel: Book 2836, Page 01 6, Parcel 044. At build-out, this development project will contain a car wash.
Master Case No. 24-212 (Car Wash on Valley Center D rive) which is located on the west side of Valley Center Drive north of Soledad Canyon Road. This master case development includes the following Assessor’s Parcels: Book 284 9, Page 024, Parcels 019 and 029. At build-out, this development project will include an automated car wash. Master Case No. 25-089 (Hartwell Mixed Use Project) which is located at the three-way corner of Main Street, Market Street and Railroad A venue. This master case development includes the following Assessor’s Parcels: Book 2831, Page 012, Parcels 022, 023, 024 and 027. At build-out, this development will include ninety-eight (98) apartment units, one (1) 6,300 square-foot commercial building and one hundred fifty-seven (157) parking spaces.
SMD Annexation L-101
Fiscal Year 2025/2026
City of Santa Clarita
Landscaping and Lighting District
Final Engineer’s Report
LIGHTING IMPROVEMENTS AUTHORIZED BY THE 1972 ACT
As may be applicable to the District and specifically the Report regarding SMD Annexation L-101 and streetlighting, the improvements to be funded by SMD Annexation L-101 include authorized improvements to be funded by the 1972 Act, including one or any combination of the following:
The installation or construction of public lighting facilities, including, but not limited to, traffic signals.
The maintenance and/or servicing of any public lighting facilities. The acquisition of any existing lighting improvement otherwise authorized pursuant to Section 22525 of the Landscaping and Lighting Act of 1972.
Incidental expenses associated with the lighting improvements include, but are not limited to:
The costs of preparation of the report, including plans, specifications, estimates, diagram, and assessment.
The costs of printing, advertising, and the giving of published, posted, and mailed notices. Compensation payable to the county for collection of assessments. Compensation of any engineer or attorney employed to render services in proceedings. Any other expenses incidental to the construction, installation, or maintenance and servicing of the improvements.
Any expenses incidental to the issuance of bonds or notes pursuant to Section 22662.5. Costs associated with any elections held for the ap proval of a new or increased assessment.
The 1972 Act defines “maintain” or “maintenance” to mean furnishing of services and materials for the ordinary and usual maintenance, operation, and servicing of any improvement, including the repair, removal, or replacement of all or any part of any improvement.
STREETLIGHTING IMPROVEMENTS APPLICABLE TO ANNEXATION TERRITORY Street Lighting Zones within the District were esta blished to collect funds to cover the expenses for energy and maintenance of streetlights in the C ity. These costs are billed by the Southern California Edison Company for the operation of appr oximately 18,750 streetlights, including decorative and Highway Safety Lights (HSL) streetli ghts. In May of 2018, the California Public Utilities Commission approved sale of the Edison-ow ned streetlight system to the City of Santa Clarita. As of April 2023, Edison has transferred ownership of 17,791 streetlight poles to the City.
The proposed new and/or existing improvements for S treet Lighting Zones A and B include, but are not limited to, and may be generally described as follows:
The installation of street lighting, traffic signa ls and other appurtenant facilities that are necessary for the daily operation of said lighting located within City road rights-of-way.
Installation covers all work necessary for the inst allment or replacement of said lighting and all appurtenant work necessary to complete said installation or replacement.
SMD Annexation L-101
Fiscal Year 2025/2026
City of Santa Clarita
Landscaping and Lighting District
Final Engineer’s Report
The operation, maintenance, and servicing of all e xisting street lighting, traffic signals, and other appurtenant facilities that are necessary for the daily operation of said lighting located within City road rights-of-way. Operation, maintena nce, and servicing means all work necessary for the daily maintenance required to mai ntain said lights in proper operation including providing said lights with the proper energy necessary to operate the lights. The payment of debt service on bonds or other obli gations, including installment payments, to be issued or incurred during the fiscal year. Ob ligations may be incurred during the fiscal year for the acquisition, installation and conversi on, including the retrofitting, of street lights within the District and may be secured by and/or pa yable from a portion of the assessments levied in each fiscal year until the obligation is paid. The City Council has determined that the estimated cost of the acquisition, installation and conversion of street lights within the District and retrofit thereof, is greater than can be conven iently raised from a single annual assessment, and that the estimated cost, plus incidental expenses and financing costs, shall be collected over a period not to exceed thirty (30 ) years. The current maximum annual installment payment is $858,544, with all bonds ori ginally scheduled for retirement in Fiscal Year 2046/2047. To reduce the amount of debt servic e, or total interest payments, tied to bond financing, the City paid down $4,015,000 in Se ptember 2025. Additional redemptions are expected to be made in 2027 and 2028. This acti on will save property owners approximately $6.2 million in interest.
All improvements consisting of ornamental streetlig hts, mast arm streetlights and appurtenant facilities do exist at the present time. The cost a ssociated with these improvements will be the cost of operations, maintenance, and servicing during Fiscal Year 2025/2026.
Plans, specifications and estimated costs specific to the improvements within the Street Lighting Zones are voluminous and are not bound in this report but by this reference are incorporated and made a part of this report. This information, as well as the location of the streetlights included on lighting inventory maps, is on file at the City where they are available for public inspection.
SMD Annexation L-101
Fiscal Year 2025/2026
City of Santa Clarita
Landscaping and Lighting District
Final Engineer’s Report
PART II – METHOD OF APPORTIONMENT OF ASSESSMENTS
Part 2 of Division 15 of the Streets and Highways C ode, the Landscaping and Lighting Act of 1972, permits the establishment of Assessment Distr icts by cities for the purpose of funding certain public improvements and services which incl ude the acquisition, construction, maintenance and servicing of streetlights, traffic signals and landscaping facilities.
Section 22573 of the 1972 Act requires that assessm ents be levied according to benefit rather than according to assessed value. This section stat es: “The net amount to be assessed upon lands within an assessment district may be apportio ned by any formula or method which fairly distributes the net amount among all assessable lot s or parcels in proportion to the estimated benefits to be received by each such lot or parcel from the improvements.” Section 22574 of the 1972 Act permits the designati on of zones of benefit within any individual assessment district if “by reason of variations in the nature, location, and extent of the improvements, the various areas will receive differing degrees of benefit from the improvements.” In addition, Proposition 218 requires that a parcel’s assessment may not exceed the reasonable cost of the proportional special benefit conferred on that parcel. Proposition 218 provides that only special benefits are assessable, and the City must separate the general benefits from the special benefits.
REASON FOR THE ASSESSMENT
The assessments are proposed to be levied to defray the costs of the acquisition, installation, maintenance and servicing of the streetlighting imp rovements, as previously defined herein in “Part I – Plans and Specifications” of this Report.
SPECIAL BENEFIT ANALYSIS
In determining the proportionate special benefit for each identified parcel, the analysis considered both the parcel’s proximity to the public improveme nts described in “Part I – Plans and Specifications” of this Report. Because of their close proximity, these parcels are shown to receive a direct and particular advantage from the improvem ents, a distinct special benefit that exceeds general benefits provided to other parcels, real property in general, or the public at large.
Streetlighting Improvement Benefits
Most of the streetlighting improvements were condit ions of approval for the creation or development of undeveloped parcels of land. To obtain development approval, the City required the original developer to install and guarantee the maintenance of streetlighting and appurtenant facilities to serve the parcels.
The proper maintenance of these improvements provid es a distinct special benefit to parcels within the Street Lighting Zones of the District. S treetlighting in close proximity to assessed parcels provides a special benefit by reducing property-related crimes (especially vandalism) and enhancing safety for pedestrians and motorists, par ticularly during nighttime hours, while supporting tenant satisfaction and/or commercial viability.
SMD Annexation L-101
Fiscal Year 2025/2026
City of Santa Clarita
Landscaping and Lighting District
Final Engineer’s Report
Streetlights are an integral component of the stree t system, similar to curbs, gutters, pavement, signage, and striping. One of their principal purpo ses is to provide a nighttime environment conducive to visibility, traffic safety, and efficient traffic movement. One hundred percent (100%) of the illumination from the lights is directed to the street, ninety percent (90%) on the street side of the curb and ten percent (10%) behind the curb. Properly spaced and directed lighting allows motorists to see roadway details more distinctly and respond quickly to conditions.
The system of streets within the District exists to provide access to each parcel, and streetlights contribute to a safer environment for property owners and residents. The City has also determined that streetlights are an integral part of the commu nity’s overall quality of life. While adjacency to specific improvements may enhance a particular parc el’s access, all parcels within the Street Lighting Zones receive an equivalent special benefi t. Accordingly, the acquisition, installation, operation, and maintenance of streetlights provide a direct and express benefit to the parcels within the District.
GENERAL BENEFITS
General Benefit within Lighting Zones
In addition to the special benefits received by the parcels within Street Lighting Zone B, there are incidental general benefits conferred by streetlight improvements.
It is estimated that the general benefit portion of the total benefit received from the lighting improvements is fourteen and one-half percent (14.5 %). This fixed percentage, uniformly assigned to all existing parcels within the Street Lighting Zones, is based on established industry standard engineering judgement and supported by precedent within the assessment engineering practice, which provides for a nominal allowance re cognizing incidental public use of lighting systems (i.e., by motorists, pedestrians and public safety users). Nonetheless, the City will ensure that no property is assessed in excess of the reaso nable cost of the proportional special benefit conferred on that property, in accordance with the requirements of Proposition 218.
The total benefits for lighting are thus a combinat ion of the special benefits to the parcels within the District/Zone and the general benefits to the p ublic at large. The portion of the total streetlighting maintenance costs which are associat ed with general benefit will not be assessed to the parcels in the District/Zone but will be pai d from other City Funds. These general benefits are more than adequately offset by the contributions from the ad valorem street lighting revenues.
STREETLIGHTING APPORTIONMENT METHODOLOGY
Residential Parcels
To assess benefits equitably, it is necessary to ca lculate each property’s relative share of the special benefits conferred by the funded improvements and service. The Equivalent Benefit Unit (EBU) method of assessment apportionment is utilized in this District and establishes a basic unit (base value) of benefit and then calculates the ben efit derived by each assessed parcel as a multiple (or a fraction) of that basic unit. The EB U method of apportioning special benefits is typically seen as the most appropriate and equitable assessment methodology for special districts formed under the 1972 Act, as the benefit to each parcel from the improvements are apportioned as a function of comparable property characteristics which may include, but is not limited to, land use and property size.
SMD Annexation L-101
Fiscal Year 2025/2026
City of Santa Clarita
Landscaping and Lighting District
Final Engineer’s Report
For the purposes of this Engineer’s Report, EBU is the quantum of benefit derived from the lighting improvements by a single-family residential parcel. The single-family residential parcel has been selected as the basic unit for calculation of asses sments since it represents over sixty percent (60%) of the parcels in the District. Thus, the “be nchmark” property (the single-family residential home or condominium) derives one EBU of benefit and is assigned 1.00 Equivalent Benefit Unit.
In addition, the existing District includes certain properties that may not have streetlights on their block, but which do receive a special benefit from the proximity of lights in the area. Therefore, a weighted value of 0.50 was given to “People Use” wh ile “Intensity” and “Security Benefit” were each rated at 0.25 to form the basic unit (1.00 EBU ). These three lighting benefit categories are further described below.
People Use − Represents the degree of benefit derived from lighting based on the presence and activity of people who live on, work at, or oth erwise use a property. It accounts for nighttime pedestrian and vehicular activity generat ed by a parcel’s occupants and visitors.
Higher population or activity levels (such as multi -family or commercial uses) correspond to greater People Use benefit.
Intensity − Reflects the extent and concentration of lighting improvements within or adjacent to an area. It measures the relative level of illum ination or density of streetlights serving a parcel, considering factors such as spacing, light output, and proximity to fixtures. Parcels near intersections or along arterial streets typica lly experience higher Intensity benefits than those in lower-light residential areas.
Security Benefit − Measures the increase in safety and property protection provided by street lighting. This includes deterrence of vandalism and crime, enhanced visibility for pedestrians and motorists, and improved emergency response cond itions. Parcels receive a higher Security Benefit when lighting directly enhances the safety of property, residents, or business operations.
For the remainder of the residential category, which is comprised of multiple rental type properties, the value for Intensity would remain at 0.25, but P eople Use and Security Benefit increase in proportion to the number of family dwelling units on the parcel. For example, a duplex is assigned
0.25 for Intensity, 1.00 for People Use and 0.50 for Security Benefit for a total of 1.75 EBUs. The owner of such property would therefore pay 1.75 tim es as much for lighting as the owner of a single-family unit. In consideration of the distanc e some units may be from the lighted roadway, Security Benefits in the residential category would not be increased beyond a value of 1.00. Thus, a five-unit apartment would be assigned 0.25 for In tensity, 2.50 for People Use and 1.00 for Security Benefits for a total of 3.75 EBUs. As the number of apartment units on the parcel increases, the service charge units assigned for people would follow a declining scale.
SMD Annexation L-101
Fiscal Year 2025/2026
City of Santa Clarita
Landscaping and Lighting District
Final Engineer’s Report
Table 1 summarizes the Residential EBU Calculation.
Non-Residential Parcels
The non-residential lots or parcels are separated i nto 38 land use categories as determined by the County Assessor. EBUs are assigned on the basis of average benefits for different groups of land uses, Groups A-K.
A minimum of three (3.00) EBUs would be assessed for each lot or parcel to be compatible with Group D, which contains many of the smaller business categories.
Properties within the ten (10) land use categories in Group K varied widely from the norm; therefore, these lots or parcels are evaluated on an individual basis. Each parcel or lot within the Group K land use categories is identified on the of ficial Street Lighting District maps, and each streetlight or portion thereof in the immediate proximity of the lots or parcels providing a benefit is assigned a corresponding number of units as identif ied below. The total number of EBUs determined for Group K-1, K-2 and/or K-3 is distributed among the lots or parcels in that category in proportion to the lot or parcel area as shown in Table 2, under the Group K heading.
Since benefits have been related to property use an d property users, no charge is assessed on vacant parcels within the District.
SMD Annexation L-101
Fiscal Year 2025/2026
City of Santa Clarita
Landscaping and Lighting District
Final Engineer’s Report
Table 2 summarizes the Non-Residential EBU calculation.
For non-residential parcels, the “People Use,” “Intensity,” and “Security Benefit” factors have been applied in proportion to the type and level of acti vity associated with each land use category, consistent with standard assessment engineering pra ctice and historical district methodology.
Collectively, these factors represent the manner in which non-residential properties receive and derive special benefit from the operation and maintenance of the street lighting system. People Use − Reflects the degree of benefit derived from nighttime human activity generated by a property’s occupants, employees, and customers. Commercial and institutional land uses such as retail centers, restaurants, theaters, and hospitals exhibit higher People Use values due to extended operating hours and increased eveni ng activity. Conversely, industrial and warehouse uses, which typically have limited nightt ime presence, receive lower People Use values.
Intensity − Measures the level of lighting infrastructure and i llumination typically provided in proximity to a land use. Properties located along major arterial roadways or within high-traffic commercial corridors are assigned higher Intensity values because these areas are illuminated by fixtures with greater lumen output, designed to provide broader coverage and higher visibility standards consistent with roadway classification. In contrast, properties within interior streets or local service areas, where fixtures operate at lower lumen levels appropriate
SMD Annexation L-101
Fiscal Year 2025/2026
City of Santa Clarita
Landscaping and Lighting District
Final Engineer’s Report
for residential environments, are assigned proporti onately lower Intensity values. This differentiation ensures that the level of benefit corresponds to the actual brightness, coverage, and frequency of street lighting provided near each parcel. Security Benefit − Represents the degree to which street lighting contributes to the protection of property, assets, and the public within and adjacent to a parcel. Non-residential properties that maintain significant on-site assets, equipment , or inventory, such as manufacturing facilities, storage yards, or vehicle lots, receive elevated Security Benefit values because higher-lumen street lighting in commercial and indu strial corridors enhances visibility and deters vandalism, theft, and other security risks. Office and professional uses, which derive moderate security enhancement from street lighting at lower lumen levels, receive proportionately lower values.
The combined weighting of these three factors produces the EBU assignment that proportionally reflects each non-residential parcel’s relative spe cial benefit from the street lighting improvements. This methodology ensures that the total benefit assigned to each non-residential parcel is reasonably related to its use characteris tics, lighting demand, and security needs, thereby maintaining consistency with Proposition 21 8 requirements for proportional special benefit allocation.
Exemptions
Some types of properties generally do not receive a direct and particular special benefit from the streetlighting improvements and services provided w ithin the District, and therefore are exempt from the assessment. These include public streets, avenues, lanes, roads, drives, courts, alleys, public easements or rights-of-way, and District imp rovement areas, many of which are not assigned Assessor’s Parcel Numbers. Also exempt are parcels identified as railroad rights-of way, utility easements and rights-of-way used exclusivel y for utility transmission, shared common areas (such as in condominium complexes), land dedicated as public open space or small parcels vacated by the City, parcels with notable developme nt restrictions (the City or Assessment Engineers have determined that the parcel cannot be developed or developed independently from any contiguous parcel with the same ownership).
Public Park Exemption
Park facilities are designed to attract people for recreation and community use; however, they are generally visited during daylight hours and do not generate nighttime activity that requires illumination. Streetlighting within the District is intended to enhance visibility, safety, and security for pedestrians, motorists, and properties with nighttime occupancy or access. Since parks within the City of Santa Clarita typically close at dusk a nd are not intended for nighttime use, they do not derive a measurable special benefit from streetlighting improvements. While certain City parks may include designated facilities with internal lig hting for organized evening activities, such lighting is independent of the District’s streetlig hting system and serves recreational rather than roadway or parcel-related purposes. These limited-use facilities do not alter the exemption status of park parcels within the District. Streets adjace nt to park boundaries may be illuminated for general public safety and circulation; however, tho se benefits are considered general in nature and accrue to the public at large rather than to th e park parcels themselves. Consistent with Proposition 218 and established assessment engineering practice, parcels that do not receive a direct and particular advantage, such as improved n ighttime safety, access, or security for property-related use, are not assessed for streetlighting services.
SMD Annexation L-101
Fiscal Year 2025/2026
City of Santa Clarita
Landscaping and Lighting District
Final Engineer’s Report
ASSESSMENT RATES
The Street Lighting Zone B Maximum Assessment Rate established for Fiscal Year 2025/2026 and applicable to SMD Annexation L-101 is provided in the following table.
Zones FY 2025/2026
Maximum Assessment
Street Lighting Zone A $12.38 / EBU
Street Lighting Zone B $105.43 / EBU
Assessment Range Formula (Consumer Price Index Adjustment) The maximum assessment rate may increase each fiscal year based on the annual change in the Consumer Price Index (CPI), during the preceding ye ar, for All Urban Consumers for the Los Angeles-Long Beach-Anaheim area, as published by th e U.S. Department of Labor, Bureau of Labor Statistics. Specifically, the adjustment is based on the CPI figure released in March or April of each year, reflecting year-over-year inflation w ithin the regional economy where the District/Zone is located.
The maximum assessments described in this Report fo r Street Lighting Zone B to be presented to the property owners of record within SMD Annexat ion L-101 as part of the Ballot Proceeding, are based on the current (Fiscal Year 2025/2026) maximum assessment rate of $105.43 and the method of apportionment established for the Zone. T his maximum assessment rate shall be adjusted according to the assessment range formula described above for Fiscal Year 2026/2027 as part of the District’s annual assessment process , and the assessment rate and assessment amounts for parcels within Street Lighting Zone B, including those within SMD Annexation L-101 as described herein, may be adjusted accordingly for Fiscal Year 2026/2027.
SMD Annexation L-101
Fiscal Year 2025/2026
City of Santa Clarita
Landscaping and Lighting District
Final Engineer’s Report
PART III − ESTIMATE OF COSTS
Provided below is a budget estimate of the proporti onal assessment obligation for SMD Annexation L-101 if included in the District for Fiscal Year 2025/2026. The 1972 Act provides that the total cost of the maintenance, services, and an nual assessment installments, together with incidental expenses, may be financed from the asses sment proceeds. The incidental expenses may include financing costs, engineering fees, lega l fees, printing, mailing, postage, publishing, and all other related costs identified with the district proceedings.
TOTAL LOTS OR PARCELS: 24
ASSESSED LOTS OR PARCELS: 24
NUMBER OF
PARCELS
BALLOTED
BENEFIT
UNITS
Non-Residential (GRP-D) 2 6.000
Non-Residential (GRP-E) 2 8.000
Non-Residential (GRP-G) 5 25.000
Non-Residential (GRP-I) 3 18.000
Non-Residential (GRP-K3B) 4 3.366
Residential (SFR) 1 1.000
Residential and Non-Residential (RES & GRP-H) 7 388.4 31 TOTAL 24 449.796
FISCAL YEAR 2025/2026 MAXIMUIM RATE PER EBU $105.43
SUMMARY BY TYPE OF LAND USE
BUDGET ITEM MAXIMUM ASSESSMENT
FY 2 025/2 026
Maximum Funds $47,422.04
Available Carryover N/A
Total Maximum Assessment $47,422.04
SMD Annexation L-101
Fiscal Year 2025/2026
City of Santa Clarita
Landscaping and Lighting District
Final Engineer’s Report
FISCAL YEAR 2025/2026 STREET LIGHTING DISTRICT BUDGET
The annual budget for each Zone is composed of the major spending categories authorized under the Landscaping and Lighting Act of 1972, including personnel, administrative support, operations and maintenance, electric utility costs, contractual services, streetlight replacement, and general administration. These categories represent the recu rring and incidental expenses necessary to operate, maintain, and service the streetlighting s ystem within the District. The following table presents the detailed budget for Street Lighting Zones A and B for Fiscal Year 2025/2026.
Description Fund 359
REVENUES
Assessment - Levy A $440,730
Assessment - Levy B 2,622,173
Interest 6,782
Property Damage Payments 375,000
Total Revenues $3,444,685
EXPENDITURES
Personnel
Department $402,836
Other Administrative 182,090
Operations & Maintenance
Electric Utilities - Street Lights 1,563,924
Contractual Services 116,468
Streetlight Replacement 250,000
General Administration 584,504
Subtotal Operations & Maintenance $3,099,822
Transfers
Transfers In From Ad-Valorem $(4,462,259)
Transfers Out to Debt Service Fund 4,807,122
Total Expenditures 3,444,685
SURPLUS (DEFICIT) $0
Fund Analysis
Estimated Beginning Fund Balance (7/01/25) $2,052,462
Estimated Revenues 3,444,685
Estimated Expenditures (3,444,685)
Estimated Ending Fund Balance (6/30/26) 2,052,462
Operating Reserves (1,549,911)
Reserves for capital replacement (6/30/26) 502,551
Note: Budgeted Assessment amounts shown above for Zone A and Zone B may be slightly different from the Assessment Roll due to rounding of assessment to the nearest penny.
SMD Annexation L-101
Fiscal Year 2025/2026
City of Santa Clarita
Landscaping and Lighting District
Final Engineer’s Report
PART IV – ANNEXATION DIAGRAMS
Included herein is a diagram of the Street Lighting Zones within the Landscape and Lighting District. Detailed District boundary diagrams will be available for inspection at the office of the City Clerk during normal business hours and, by reference, are made part of this report.
The Annexation Diagrams (Assessment Diagrams) for S MD Annexation L-101 relating to Street Lighting Zone B as described in this Report are provided on the following pages. The parcels that comprise SMD Annexation L-101 consist of all lots, parcels, and subdivisions of land listed on the Assessment Roll contained herein as Part V. The lin es and dimensions of which are shown on the Los Angeles County Assessor’s parcel maps for t he year this Report was prepared and are incorporated by reference herein and made part of this Report.
SMD Annexation L-101
Fiscal Year 2025/2026
City of Santa Clarita
Landscaping and Lighting District
Final Engineer’s Report
STREET LIGHT ZONE DIAGRAM
SMD Annexation L-101
Fiscal Year 2025/2026
City of Santa Clarita
Landscaping and Lighting District
Final Engineer’s Report
SMD ANNEXATION L-101 ANNEXATION DIAGRAMS
SMD Annexation L-101
Fiscal Year 2025/2026
City of Santa Clarita
Landscaping and Lighting District
Final Engineer’s Report
SMD Annexation L-101
Fiscal Year 2025/2026
City of Santa Clarita
Landscaping and Lighting District
Final Engineer’s Report
SMD Annexation L-101
Fiscal Year 2025/2026
City of Santa Clarita
Landscaping and Lighting District
Final Engineer’s Report
SMD Annexation L-101
Fiscal Year 2025/2026
City of Santa Clarita
Landscaping and Lighting District
Final Engineer’s Report
SMD Annexation L-101
Fiscal Year 2025/2026
City of Santa Clarita
Landscaping and Lighting District
Final Engineer’s Report
SMD Annexation L-101
Fiscal Year 2025/2026
City of Santa Clarita
Landscaping and Lighting District
Final Engineer’s Report
SMD Annexation L-101
Fiscal Year 2025/2026
City of Santa Clarita
Landscaping and Lighting District
Final Engineer’s Report
PART V – ASSESSMENT ROLL
The Assessment Roll incorporates each parcel identi fied within SMD Annexation L-101 and the balloted maximum assessment amount proposed based on the Fiscal Year 2025/2026 maximum assessment rates. Each parcel listed on the Assessm ent Roll is currently shown and illustrated on the County Assessor's Roll and the County Assess or’s Parcel Number Maps (APN maps).
These records are, by reference, made part of this Report and shall govern all details concerning the description of the lots or parcels. All assessm ents presented on the Assessment Roll are subject to change pending the outcome of the Ballot Proceedings and/or as a result of parcel changes made by the County including parcel splits, parcel merges or development changes that occur prior to the County generating tax bills for Fiscal Year 2026/2027.
APN
Balloted Land Use
Designation EBU
Balloted Maximum
Assessment Rate
Balloted Maximum
Assessment
2803-010-033 GRP-G 5.000 $105.43 $527.15
2827-005-048 GRP-D 3.000 105.43 316.29
2829-021-003 RES 1.000 105.43 105.43
2831-007-001 GRP-G 5.000 105.43 527.15
2831-012-041 GRP-E 4.000 105.43 421.72
2831-023-045 GRP-E 4.000 105.43 421.72
2833-014-043 GRP-G 5.000 105.43 527.15
2833-014-044 GRP-G 5.000 105.43 527.15
2836-011-018 RES & GRP-H 323.000 105.43 34,053.89
2836-016-044 GRP-I 6.000 105.43 632.58
2836-017-903 GRP-D 3.000 105.43 316.29
2844-001-032 RES & GRP-H 3.202 105.43 337.58
2844-001-033 RES & GRP-H 5.708 105.43 601.77
2844-001-034 RES & GRP-H 3.272 105.43 344.92
2844-001-046 RES & GRP-H 6.787 105.43 715.52
2844-001-068 RES & GRP-H 28.609 105.43 3,016.20
2844-001-072 RES & GRP-H 17.854 105.43 1,882.37
2849-024-019 GRP-I 6.000 105.43 632.58
2849-024-029 GRP-I 6.000 105.43 632.58
2861-062-049 GRP-G 5.000 105.43 527.15
2831-012-022 GRP-K3B 1.551 105.43 163.49
2831-012-023 GRP-K3B 0.403 105.43 42.44
2831-012-024 GRP-K3B 0.428 105.43 45.16
2831-012-027 GRP-K3B 0.984 105.43 103.77
Total 449.796 $47,422.04