FY 2026-27 DBAA Engineer's Report (available in the City Clerk's Reading File)

City of Santa Clarita

Engineer’s Report

Drainage Benefit Assessment Areas
(DBAA) NOS. 3, 6, 18, 19, 20, 22, 24, 33, 35,
2008 -1, 2008 -2, 2013 -1, 2014 -1, 2015 -1,
2017 -1, 2017 -2, 2023 -1 and 2025 -1

FISCAL YEAR 2026/2027

Intent Meeting: May 2 6, 202 6
Public Hearing: J une 9, 202 6

Prepared on: April 27 , 202 6

27368 Via Industria
Suite 200
Temecula, California 92590
T 951.587.3500 | 800.755.6864
F 951.587.3510

www.willdan.com

CITY OF SANTA CLARITA

DRAINAGE BENEFIT ASSESSMENT AREA
(DBAA) Nos. 3, 6, 18, 19, 20, 22, 24, 33, 35, 2008-1, 2008-2, 2013-1, 2014-1, 2015-1, 2017-1, 2017-2, 2023-1 and 2025-1

ENGINEER’S REPORT

CERTIFICATE

This Report describes the Drainage Benefit Assessme nt Areas (DBAAs) including the improvements, budgets, parcels, and assessments to be levied for Fiscal Year 2026/2027, as they existed at the time of the passage of the Resolution of Intention. 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 DBAAs. The undersigned respec tfully submits the enclosed Report as directed by the City Council.

Dated this ______ day of____________, 2026.

Willdan Financial Services
Assessment Engineer

By: ________________________________ By:__________ ___________________ Stacee Reynolds Tyrone Peter
Principal Consultant, District Administration Services PE # C81888

I HEREBY CERTIFY the enclosed Engineer’s Report, to gether with Assessment Roll and Assessment Diagram 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 the enclosed Engineer’s Report, to gether with Assessment Roll and Assessment Diagram 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

TABLE OF CONTENTS

I. OVERVIEW ................................................................................................................. 1 A. INTRODUCTION ......................................................................................... ................... 1 B. RIGHT TO VOTE ON TAXES ACT (PROPOSITION 218) .............................................. 1 II. PLANS AND SPECIFICATIONS ..................................................................................... 3 A. DESCRIPTION OF THE DRAINAGE BENEFIT ASSESSMENT AREAS ...................... 3 III. ESTIMATE OF COSTS .................................................................................................. 9 IV. METHOD OF ASSESSMENT ................................................................................ 11 A. BACKGROUND ........................................................................................... .................11 B. SPECIAL BENEFIT ...................................................................................... .................11 C. GENERAL BENEFIT ...................................................................................... ...............15 D. APPORTIONMENT ........................................................................................ ...............21 E. ANNUAL ESCALATORS .................................................................................... ..........28 V. ASSESSMENT DIAGRAM .................................................................................... 30 VI. ASSESSMENT ROLL ............................................................................................ 31

APPENDICES
A. Assessment Boundary Diagrams
Exhibit A - DBAA No. 3 Exhibit J - DBAA No. 2008 -1
Exhibit B - DBAA No. 6 Exhibit K - DBAA No. 2008 -2
Exhibit C - DBAA No. 18 Exhibit L - DBAA No. 2013 -1
Exhibit D - DBAA No. 19 Exhitbit M - DBAA No. 2014 -1
Exhibit E - DBAA No. 20 Exhitbit N - DBAA No. 2015 -1
Exhibit F - DBAA No. 22 Exhibit O - DBAA No. 2017 -1
Exhibit G - DBAA No. 24 Exhibit P - DBAA No. 2017 -2
Exhibit H - DBAA No. 33 Exhibit Q - DBAA No. 2023 -1
Exhibit I - DBAA No. 3 5 Exhibit R - DBAA No. 202 5-1

B. Assessment Roll

Fiscal Year
2026/2027
DBAA Nos. 3, 6, 18, 19, 20, 22, 24, 33, 35, 2008-1, 2008-2, 2013-1, 2014-1, 2015-1, 2017-1, 2017-2, 2023-1 and 2025-1
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I. OVERVIEW

A. INTRODUCTION

This report is prepared in compliance with the requirements of Article 4 of Chapter 6.4, of the Benefit Assessment Act of 1982, (hereinafter re ferred to as the “1982 Act”) of the California Government Code. The City Council of the City of Santa Clarita, being the legislative body for the Drainage Benefit Assessmen t Areas (DBAAs), may, pursuant to the 1982 Act, levy annual assessments and act as the governing body for the operations and administration of the DBAAs. The 1982 Act provi des for the levy of annual assessments after formation of an assessment district for the continued maintenance and servicing of the district improvements. The costs a ssociated with the installation, maintenance, and service of the improvements may be assessed to those properties which benefit by the installation, maintenance, and service.

B. RIGHT TO VOTE ON TAXES ACT (PROPOSITION 218)

On November 5, 1996, the electorate approved Propos ition 218, Right to Vote on Taxes Act, which added Articles XIIIC and XIIID to the Ca lifornia Constitution. The Proposition affects all assessments upon real property for a special benefit conferred on the property.

Assessments imposed under the 1982 Act are special benefit assessments. However, Proposition 218 also exempts any assessments imposed to finance costs associated with drainage systems. In Santa Clarita, required drainage systems due to development of land may require the property owner, as a condition of development approval, to annex into or form a Drainage Benefit Assessment Area (DBAA) to pay for its ongoing maintenance. As such, owners and subsequent owners of benefiting parcels are assessed annually. DBAA Nos. 3, 6, 18, 20, 22, 2008-1, 2008-2, 2013-1, 2014 -1, 2015-1, 2017-1, 2017-2, 2023-1 and 2025-1 were formed in this way. The one excepti on to the above formation process is DBAA No. 19, whose formation was initiated by a group of homeowners in response to rising groundwater in their immediate neighborhood.

On September 11, 2018, the Los Angeles County Board of Directors approved a Joint Resolution between the City of Santa Clarita and the County of Los Angeles for the City’s annexation of unincorporated territory known as Annexation No. 2018-04 (Plum Canyon, Skyline Ranch, and North Sand Canyon) and for the t ransferring of certain rights, tax revenue, property, improvements, assessment areas a nd districts to the City of Santa Clarita. DBAA No. 24 and DBAA No. 33 were transfer red to the City of Santa Clarita as part of this territory annexation.

On August 9, 2022, the Los Angeles County Board of Directors approved a Joint Resolution between the City of Santa Clarita and the County of Los Angeles for the City's annexation of unincorporated territory known as Reorganization No. 2020-01 (Tesoro del Valle) and for the transferring of certain rights, tax revenue, property, improvements, assessment areas and districts to the City of Santa Clarita. DBAA No. 35 was transferred to the City of Santa Clarita as part of this territory annexation.

Fiscal Year
2026/2027
DBAA Nos. 3, 6, 18, 19, 20, 22, 24, 33, 35, 2008-1, 2008-2, 2013-1, 2014-1, 2015-1, 2017-1, 2017-2, 2023-1 and 2025-1
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Assessments for DBAA Nos. 3, 6, 18, and 19 are exem pt from the provisions of Proposition 218. Therefore, subsequent increases, if any, will be subject to the procedures and approval process of Section 4 of Article XIIID.

DBAA Nos. 20, 22, 33, 35, 2008-1, 2008-2, 2013-1, 2 014-1, 2015-1, 2017-1, 2017-2, 2023-1 and 2025-1 were established under the provis ions of Proposition 218, and the maximum assessments may be increased by the annual change in CPI. For the annual assessment rates to be increased above the maximum allowable assessment rates, the increase rates will be subject to the procedures an d approval process of Section 4 of Article XIIID.

Assessments for DBAA No. 24 were approved prior to the passage of Proposition 218.

However, annual adjustments to reflect changes in the maintenance costs were approved at the time the DBAA was formed.

Assessments, if authorized by the City Council, wil l be placed on the 2026/2027 Los Angeles County Property Tax Roll. Reserve funds wil l be used to fund the maintenance and service until the first installment of assessme nt funds are distributed by the County Tax Collector in December of 2026.

Fiscal Year
2026/2027
DBAA Nos. 3, 6, 18, 19, 20, 22, 24, 33, 35, 2008-1, 2008-2, 2013-1, 2014-1, 2015-1, 2017-1, 2017-2, 2023-1 and 2025-1
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II. PLANS AND SPECIFICATIONS

A. DESCRIPTION OF THE DRAINAGE BENEFIT ASSESSMENT A REAS

The proposed services involve the maintenance and operation of surface and subsurface drainage systems constructed for Tract No. 36496 (DBAA No. 3); Tract No. 43528 (DBAA No. 6); Tract No. 44965 (DBAA No. 18); the Four Oak s Area (DBAA No. 19); Tract Nos. 47863, 46626, and 50536 (DBAA No. 20); Tract Nos. 5 1857 and 52372 (DBAA No. 22); Tract Nos. 31158, 37081, 44966, 46268, 46269 and 46 270 (DBAA No. 24); Tract No. 60922 (DBAA No. 33); Tract No. 51644-1 (DBAA No. 35); Tract Nos. 53425-02 and 53425- 03 (DBAA No. 2008-1); Tract No. 52414-01, lots 9 th rough 17 (DBAA No. 2008-2 GVR Commercial); Tract No. 62322 (DBAA No. 2013-1, Vill a Metro); Tract No. 53425 (DBAA No. 2014-1 River Village Area C); Tract No. 60258 (DBAA No. 2015-1 Five Knolls), Tract No. 69164 Vista Canyon (DBAA No. 2017-1); Tract No. 71564 Golden Valley Ranch (DBAA No. 2017-2); Bouquet Canyon Tract No. 82126 ( DBAA No. 2023-1) and San Canyon Plaza Tract Nos 53074 and 53074-01(DBAA No. 2025-1) as shown in Appendix A.

The services necessary for the DBAAs include, but a re not limited to, and may generally be described as shown below:

 DBAA No. 3: Whites Canyon Road and Nadal Street
The drainage facilities consist of three observatio n wells without pumps and sixteen horizontal drains or hydraugers. The drainage facilities are shown on Exhibit A.

Maintenance and operation of the drainage facilities involve: 1) inspection, monitoring, and evaluations; 2) well and appurtenant facilities unclogging and clean-out; 3) annual geologist review with a report and recommendations; 4) installation of dewatering devices and other mitigation measures; and 5) maintenance and repair.

 DBAA No. 6: Shangri-La Drive and Nathan Hill Road The drainage facilities consist of one pump station , three observation wells with pumps, six observation wells without pumps, one acc ess shaft, and six hydraugers.

The drainage facilities are shown on Exhibit B.

 DBAA No. 18: Bakerton Street
The drainage facilities consist of one pump station, one sump pump drainage system, five access shafts, and twenty-one observation well s without pumps. The drainage facilities are shown on Exhibit C.

Fiscal Year
2026/2027
DBAA Nos. 3, 6, 18, 19, 20, 22, 24, 33, 35, 2008-1, 2008-2, 2013-1, 2014-1, 2015-1, 2017-1, 2017-2, 2023-1 and 2025-1
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 DBAA No. 19: Four Oaks east of Camp Plenty Road
The drainage facilities consist of two pumps and two observation wells without pumps.

The drainage facilities are shown on Exhibit D.

Maintenance and operation of the drainage facilities involve: 1) inspection, monitoring, and evaluations; 2) well unclogging and clean-out; 3) installation of dewatering devices and other mitigation measures; 4) maintenance and repair.

 DBAA No. 20: Whites Canyon Road and Canyon Crest Drive The drainage facilities consist of two observation wells, eight monitoring wells, terrace drains, swale drains, storm drains, and appurtenant facilities. The boundaries of DBAA No. 20 are shown on Exhibit E.

Maintenance and operation of the drainage facilities involve: 1) inspection, monitoring, and evaluations; 2) unclog and clean-out wells and appurtenant facilities; 3) maintenance and repair; 4) installation of dewateri ng devices and other mitigation measures; 5) annual geologist review with a report and recommendations; and 6) administration.

 DBAA No. 22: Shadow Pines Boulevard and Narcissus Crest Avenue The drainage facilities consist of sub drains, terr ace drains, parkway culverts, swale drains, down drains, inlet structures, flumes, stan d pipes, debris walls, catch basins, and all storm drain and related structures and appu rtenant facilities. The boundaries of DBAA No. 22 are shown on Exhibit F.

Maintenance and operation of the drainage facilities involve: 1) inspection, monitoring, and evaluations; 2) drain and appurtenant facilitie s unclogging and clean-out; 3) annual geologist review with a report and recommend ations; 4) installation of dewatering devices and other mitigation measures; and 5) maintenance and repair.

 DBAA No. 24: Plum Canyon
The drainage facilities consist of sub drains and w ells with appurtenant pumping equipment. The boundaries of DBAA No. 24 are shown on Exhibit G.

Maintenance and operation of the drainage facilitie s involve: operation and maintenance of a subsurface drainage system consist ing of collection subdrains and monitoring/dewatering wells with appurtenant pumping equipment.

 DBAA No. 33: Skyline Ranch
The drainage facility is a runoff treatment system consisting of two (2) Continuous Deflective Separation units and thirty (30) catch basin filters.

Maintenance and operation of the runoff treatment system includes, but is not limited to: Four complete system inspections per year and two annual maintenance (clean out of the system with a vacuum truck, removal of surfa ce motor oil and hydrocarbons, trash removal, power washing of the separation screen as needed).

The boundaries of DBAA No. 33 are shown on Exhibit H.

Fiscal Year
2026/2027
DBAA Nos. 3, 6, 18, 19, 20, 22, 24, 33, 35, 2008-1, 2008-2, 2013-1, 2014-1, 2015-1, 2017-1, 2017-2, 2023-1 and 2025-1
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 DBAA No. 35: Tesoro Del Valle Master Plan Project The drainage facilities are comprised of eleven (11 ) biofiltration basins, ten (10) vegetated swales (five (5) privately owned swales and five (5) publicly owned swales to be maintained by the County of Los Angeles), and ten (10) proprietary Modular Wetland Systems constructed within the defined assessment area.

The yearly maintenance and operation activities for the Drainage Facilities includes, but are not limited to inspection, cleaning, and vegetation management.

 DBAA No. 2008-1: River Village
The drainage facilities consist of two (2) water quality basins (extended dry detention basins). The boundaries of DBAA No. 2008-1 are shown on Exhibit J.

The water quality basins treat runoff from portions of the River Village development.

The basins are extended dry detention basins with s urface flow wetland that is vegetated and landscaped with native vegetation. Th e basins also have subsurface low-flow devices. Extended dry detention basins are designed to detain stormwater runoff for some minimum time (e.g., 48 hours) to al low particles and associated pollutants to settle. Additionally, the basins have been designed to reduce the two- year peak flow from the post-development condition to the pre-development condition.

The difference in the pre-and post-development stormwater runoff generated by a two- year storm, and by a 0.75-inch (first flush) storm, will be collected, detained, and treated in the basins, before it is released into t he Santa Clara River. Regular maintenance is required in order for the basins to function correctly within the design parameters.

Maintenance and operation of the drainage facilitie s involve but are not limited to: 1) silt/debris removal; 2) landscaping replacement; 3) replacement of piping and gravel media; 4) storm damage repair; 5) periodic maintena nce and repair, and 6) annual review with a report and recommendations.

 DBAA No. 2008-2: Golden Valley Ranch – Commercial The drainage facilities consist of Storm Drain Line “D”, several or numerous lateral lines, and a continuous deflection separation unit. The boundaries of DBAA No. 2008- 2 are shown on Exhibit K.

Services involve the maintenance and operation of S torm Drain Line “D” in Tract No. 52414-01 and all lateral lines associated with Line “D,” including the continuous deflection separation unit. Storm Drain Line “D” dr ains portions of the Golden Valley Ranch Commercial development and is the only storm drain line that is not being accepted into the Los Angeles County Flood Control District’s system.

Regular maintenance is required in order for the st orm drain line and lateral lines to function correctly within the design parameters.

Fiscal Year
2026/2027
DBAA Nos. 3, 6, 18, 19, 20, 22, 24, 33, 35, 2008-1, 2008-2, 2013-1, 2014-1, 2015-1, 2017-1, 2017-2, 2023-1 and 2025-1
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 DBAA No. 2013-1: Villa Metro
The drainage facilities consist of one (1) storm dr ain box culvert. The boundaries of DBAA No. 2013-1 are shown on Exhibit L.

The storm drain box culvert places the existing ope n channel that runs along the frontage of the development underground, thereby gaining additional area to develop.

Regular maintenance is required in order for the box culvert to function correctly within the design parameters. The services necessary inclu de, but are not limited to, and may be generally described as: 1) inspection, 2) storm damage repair, 3) cleaning can this be replaced with silt and debris removal and 4) administration.

 DBAA No. 2014-1: River Village Area C
The drainage facilities consist of one (1) water qu ality basin (extended dry detention basin), the facilities not maintained by LACFLD (sh own in the Storm Drain Improvement Plans for Tract No. 53425, M.T.D. No. 1 819, Sheet 3A), and project mitigation measures outlined in the Environmental I mpact Report to reduce the amount of pollutants in urban runoff prior to its discharge into the Santa Clarita River.

The boundaries of DBAA No. 2014-1 are shown on Exhibit M.

The water quality basin treats runoff from portions of the River Village development.

The basin is an extended dry detention basin with s urface wetland that is vegetated and landscaped with native vegetation. Extended dr y detention basins are designed to detain the stormwater runoff for some minimum ti me (e.g. 48 hours) to allow particles and associated pollutants to settle. Addi tionally, the basins have been designed to reduce the two-year peak flow from the post-development condition to the pre-development condition. The difference in the pr e- and post-development stormwater runoff generated by a two-year storm, and by a 0.75 inch (first flush) storm, will be collected, detained, and treated in the basins, before it is released into the Santa Clarita River. Regular maintenance is required in o rder for the basins to function correctly within the design parameters.

The services necessary for this area include, but a re not limited to, and may be generally described as: 1) silt/debris removal, 2) landscaping replacement, 3) replacement of piping and gravel, 4) storm damage r epair, 5) periodic maintenance and repair, and 6) annual review with a report and recommendations.

 DBAA No. 2015-1: Five Knolls

The services involve the maintenance and operation of the two (2) water quality basin (extended detention basins) and one (1) bio swale r equired for Five Knolls Tract No. 60258 by the Urban Storm Mitigation Plan (USMP) and the project mitigation measures outlined in the Environmental Impact Repor t to reduce the amount of pollutants in urban runoff prior to its discharge into the Santa Clara River. The basins treat runoff from portions of the Five Knolls Devel opment. The water quality basin is an extended dry detention basin with wetland that i s vegetated and landscaped with native vegetation. Extended detention basins are ba sins whose outlets have been designed to detain the storm water runoff for some minimum time (e.g. 48 hours) to allow particles and associated pollutants to settle. Additionally, the basins have been designed to reduce the 2 ‐year peak flow from the post ‐development condition to the pre ‐development condition. The difference in the pre ‐and post ‐development Stormwater runoff generated by a 2-year storm, and by a 0.75 ‐inch (first flush) storm,

Fiscal Year
2026/2027
DBAA Nos. 3, 6, 18, 19, 20, 22, 24, 33, 35, 2008-1, 2008-2, 2013-1, 2014-1, 2015-1, 2017-1, 2017-2, 2023-1 and 2025-1
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will be collected, detained, and treated in the basins, before it is released into the Santa Clara River. Regular maintenance is required in ord er for the basins to function correctly within the design parameters.

The services necessary for the District include, bu t are not limited to, and may be generally described as: 1) silt/debris removal, 2) landscaping replacement, 3) replacement of piping and gravel media as needed, 4 ) storm damage repair, and 5) annual review with a report and recommendations.

The boundaries of DBAA No. 2015-1 are shown on Exhibit N.

 DBAA No. 2017-1: Vista Canyon

The services involve the maintenance and operation of five (5) water quality treatment facilities (four (4) Chambermaxx basins and one (1) Bio basin) required for Vista Canyon Tentative Tract Map 69164 by the Urban Storm Mitigation Plan (USMP) and the project mitigation measures outlined in the Environmental Impact Report to reduce the amount of pollutants in urban runoff prior to i ts discharge into the Santa Clara River. The basins treat runoff from portions of th e Vista Canyon Development. The Bio Basin is an extended dry detention basin with w etland that is vegetated and landscaped with native vegetation. The Chambermaxx basins are basins whose outlets have been designed to detain the storm wate r runoff for some minimum time (e.g. 48 hours) to allow particles and associated p ollutants to settle. Additionally, the basins have been designed to reduce the 2-year peak flow from the post-development condition to the pre-development condition. The dif ference in the pre-and post- development Stormwater runoff generated by a 2-year storm, and by a 0.75-inch (first flush) storm, will be collected, detained, and treated in the basins, before it is released into the Santa Clara River. Regular inspection, cleaning and maintenance is required in order for the basins to function correctly within the design parameters.

The boundaries of DBAA No. 2017-1 are shown on Exhibit O.

 DBAA No. 2017-2`: Golden Valley Ranch

The services involve the maintenance and operation of the entire Golden Valley Ranch storm drain system including five (5) water quality treatment facilities including two (2) Continuous Deflection System (CDS) Units, two (2) U .S. Enviro – Net Service, Inc.

Catch Basins with Debris Gates, and one (1) Culvert including Inlet and Outlet as required for Golden Valley Ranch Tract No. 71564.

The water quality treatment facilities treat runoff collected by the storm drain system from portions of the Golden Valley Ranch Developmen t and the school site on the north edge of the development. The CDS Units are designed to treat storm water runoff and are highly effective in the capture of suspende d solids, fine sands, and larger particles, and they capture a very wide range of or ganic and in ‐organic solids and pollutants that typically result in tons of capture d solids each year such as: Total

Fiscal Year
2026/2027
DBAA Nos. 3, 6, 18, 19, 20, 22, 24, 33, 35, 2008-1, 2008-2, 2013-1, 2014-1, 2015-1, 2017-1, 2017-2, 2023-1 and 2025-1
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Suspended Solids (TSS) and other sedimentitious mat erials, oil and greases, trash, and other debris (including floatables, neutrally b uoyant, and negatively buoyant debris). These pollutants will be captured even under very high flow rate conditions.

The boundaries of DBAA No. 2017-2 are shown on Exhibit P.

 DBAA No. 2023-1: Bouquet Canyon

The services involve the maintenance and operation of three (3) Continuous Deflection Separation (CDS) systems along with four (4) Filterra units, two (2) infiltration basins, two (2) biofiltration basins and one (1) Inlet with Diversion Weir as identified in the “Preliminary Cost Estimate provided by Sikand Engineering.”

The project discharges into storm drainpipes that drain Bouquet Creek, which is lined, and from there discharged to the Santa Clara River. The CDS will treat runoff from portions of the Bouquet Canyon Development where it joins the existing road on the north as well as the easterly side of existing Bouq uet Canyon Road and is designed to remove trash, debris and coarse sediment from in coming flows. The Filterra units are designed to capture and immobilize pollutants. The infiltration basins will have a vegetated depression to store runoff and will be lo cated adjacent to Bouquet Creek, adjacent to Bouquet Canyon Road, and northerly of B ouquet Creek on the east side of the project. The biofiltration basins will provi de water quality treatment for the Pollutants of Concern and will be located near the intersection of Pam Court and existing Riverglen Drive and at the southeasterly c orner of the project where the realignment of Bouquet Canyon Road begins.

 DBAA No. 2025-1: Sand Canyon Plaza

The drainage system serving the Sand Canyon Plaza d evelopment discharges stormwater into new underground storm drainpipes constructed within and adjacent to Sand Canyon Road, ultimately connecting to regional infrastructure and flowing to the Santa Clara River. The system consists of approxima tely 359 linear feet of 18”–36” reinforced concrete pipe (RCP), one storm drain manhole, and two cast-in-place catch basins with local depressions for sediment capture. These structures are designed to convey and manage runoff generated from new roadway s, commercial pads, and residential areas throughout Tract Map Nos. 53074 a nd 53074-01. In addition to the conveyance elements, two low-flow 12” HDPE drains and one grated inlet (24” x 24”) are incorporated to manage base flows and provide water quality pretreatment. These features work to filter debris and pollutants prior to discharge. All improvements are designed in accordance with MTD 1697 and RG plan sheets, as referenced in the final drainage maintenance exhibit.

This drainage system replaces earlier concepts invo lving CDS units or natural biofiltration basins, instead relying on a robust u nderground pipe network and engineered treatment points located within the publ ic right-of-way. The City of Santa Clarita will assume maintenance responsibility for these facilities when completed.

Fiscal Year
2026/2027
DBAA Nos. 3, 6, 18, 19, 20, 22, 24, 33, 35, 2008-1, 2008-2, 2013-1, 2014-1, 2015-1, 2017-1, 2017-2, 2023-1 and 2025-1
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Plans and Specifications for the DBAA improvements are voluminous and not bound in this report, but by this reference, are incorporate d and made a part of this report. The plans and specifications are on file at the City, w here they are available for public inspection.

III. ESTIMATE OF COSTS

The 1982 Act provides that the estimated costs of t he improvements shall include the total cost of the improvements for Fiscal Year 2026/2027, including incidentals, which may include reserves to operate the DBAAs until funds are transferred to the City from the County around December 10 of the fiscal year.

The 1982 Act also provides that the amount of any surplus, deficit, or contribution be included in the estimated cost of improvements. The net amount to be assessed on the lots or parcels within each DBAA is the total cost of maintenance and serv icing with adjustments either positive or negative for reserves, surpluses, deficits, and/or contributions.

Estimated costs of improvements for the DBAAs are voluminous and not bound in this report, but by this reference, are incorporated and made a part of this report. The estimated costs are on file at the City, where they are available for public inspection.

Fiscal Year
2026/2027
DBAA Nos. 3, 6, 18, 19, 20, 22, 24, 33, 35, 2008-1, 2008-2, 2013-1, 2014-1, 2015-1, 2017-1, 2017-2, 2023-1 and 2025-1
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Drainage Benefit Assessment Area Budgets
DBAA
Description
Projected
Beginning
Fund Balance
as of 7/1/26
Assessment
Revenues
FY 26 -27
Projected
Interest
Revenue
FY 26 -27
Projected
Total
Revenues
FY 26 -27
Projected
Operation &
Maintenance
Expenses
FY 26 -27
Projected
Capital
Expenses
FY 26 -27
Transfers
Out
FY 26 -27
Projected
Total
Expenses
FY 26 -27
Projected
Reserve
FY 26 -27
3 Whites Canyon / Nadal $624,515 $28,413 $25,668 $54,081 $26,408 $265,000 $457 $291,865 $386,731 6 Shangri -la / Nathan Hill 76,075 26,553 2,038 28,591 0 0 0 0 104,666 18 Bakerton Street 229,767 44,361 7,586 51,947 0 400,000 0 400,000 (118,285) 20 Canyon Crest 619,631 48,869 25,297 74,167 38,867 0 457 39,324 654,474 22 Shadow Pines / Narcissus Crest 42,668 17,032 2,064 19,096 19,282 0 457 19,739 42,025 24 Plum Cyn 9,285 90,451 19,456 109,908 71,939 0 457 72,396 46,797 33 Skyline Ranch 143,569 26,110 6,327 32,437 26,873 0 0 26,873 149,133 35 Tesoro 217,293 97,597 3,850 101,447 0 0 0 0 318,740 2008 -1 River Village 821,729 73,398 33,741 107,139 66,458 0 1,687 68,144 860,724 2008 -2 Golden Valley -Commercial 231,147 20,814 9,381 30,196 12,347 0 0 12,347 248,996 2013 -1 Villa Metro 132,255 21,631 5,328 26,959 12,479 0 0 12,479 146,734 2014 -1 River Village -Area C 651,924 77,209 25,000 102,208 25,989 0 0 25,989 728,144 2015 -1 Five Knolls 981,809 129,896 36,776 166,672 33,949 0 0 33,949 1,114,532 2017 -1 Vista Canyon 426,038 54,457 15,240 69,696 0 0 0 0 495,734 2017 -2 Golden Valley Ranch 301,090 36,996 10,828 47,824 0 0 0 0 348,914 2023 -1 Bouquet Canyon Road 103,346 107,955 26 107,981 666 0 0 666 210,660 2025 -1 Sand Canyon Plaza 0 12,811 0 12,811 0 0 0 0 12,811 Total $5,612,142 $914,553 $228,607 $1,143,160 $335,257 $665,000 $3,514 $1,003,771 $5,751,531

Note: Amounts are rounded to the nearest dollar.

A Reserve fund has been established for DBAA Nos. 3, 20, 22, 24, 33, 35, 2008-1, 2008-2, 2013-1, 2014-1, 2015-1, 2017-1, 2017-2, 2023-1 and 2025- 1 to cover the first six months of expenses annually before collection from the County has been received, as well as unexpected expenses. The funds have been allowed to build up gradually in anticipation of any maintenance costs that can and do occur.

A Reserve fund has been established for DBAA No. 6 and 18; however, those funds have been depleted, and the fund is operating in a deficit, requiring a City Contribution to maintain the required levels of ongoing maintenance. Operations and capital costs for this year are increased to meet water quality requirements of the Los Angeles County Sanitation Districts.

DBAA No. 19 will no longer be levied by the City.

Fiscal Year
2026/2027
DBAA Nos. 3, 6, 18, 19, 20, 22, 24, 33, 35, 2008-1, 2008-2, 2013-1, 2014-1, 2015-1, 2017-1, 2017-2, 2023-1 and 2025-1
Engineer’s Report

Page 11 ends

IV. METHOD OF ASSESSMENT

The following is the approved assessment methodologies for the DBAAs:

A. BACKGROUND

The Benefit Assessment Act of 1982 provides that assessments may be apportioned upon all assessable lots or parcels of land within an as sessment district in proportion to the estimated benefits to be received by each lot or parcel 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 bene fits conferred on a parcel. A special benefit is a particular and distinct benefit over a nd above general benefits conferred on the public at large, including real property within a DBAA. The general enhancement of property value does not constitute a special benefit.

B. SPECIAL BENEFIT

DBAA Nos. 3, 6, 18, 19, 20, 22, 24, 33, 35, 2008-1, 2023-1 and 2025-1 The installation and continued maintenance of drainage improvements by the developers, sub-dividers of the land, was guaranteed through th e establishment of a DBAA, as a condition of subdivision and development. Had the i nstallation of the improvements and the guaranteed maintenance not occurred, the lots would not have been established and could not have been sold to any distinct and separate owner. Thus, the ability to establish each distinct and separate lot which permits the construction of a building or structure on the property and the ownership and sale of the distinct lot in perpetuity is a particular and distinct special benefit conferred only to the real property located in the DBAAs.

The lots were established once the conditions regar ding the improvements and the continued maintenance was guaranteed. As a result, each lot within the DBAA is conferred a particular and distinct special benefit from the improvements and to the same degree.

DBAA No. 3 is a multi-family residential developmen t and is assessed based on the number of dwelling units within the development. DB AA Nos. 6, 18, 19, 20, 22, 24, and 2008-1 are single-family residential developments, and each developable lot is one dwelling unit, so these developments are assessed based on the number of dwelling units within them. DBAA No. 33, DBAA No. 35 and DBAA No. 2023-1’s special benefit is based on the useable area of the lots within the development.

The DBAA drainage improvements were established to provide for surface and/or subsurface water removal in order to promote and maintain desirable soil conditions, soil stability, and/or slope stability for the subdivide d lots within the DBAA. Therefore, the drainage improvements and the continued maintenance thereof, confer a particular and distinct special benefit to the real property located within the DBAA.

In addition, all of the above contributes to a specific increase in property desirability and specific enhancement of the property value, which confers a particular and distinct special benefit upon the real property located within the DBAA.

Fiscal Year
2026/2027
DBAA Nos. 3, 6, 18, 19, 20, 22, 24, 33, 35, 2008-1, 2008-2, 2013-1, 2014-1, 2015-1, 2017-1, 2017-2, 2023-1 and 2025-1
Engineer’s Report

Page 12 ends

DBAA No. 2008-2
There are two (2) categories of special benefits identified for DBAA 2008-2:

1. The benefit related to the satisfaction of a Condition of Development, and

2. The benefit related to the functionality of the drainage system.

Satisfaction of Conditions of Development

The drainage improvements for the commercial portio n of the Golden Valley Ranch development were installed by the developers, the sub-dividers of the land. A condition of approval of the commercial development was the guar antee of ongoing maintenance for the drainage system (Condition of Approval EN53). M ost of the drainage improvements are acceptable to the Los Angeles County Flood Cont rol District (LACFCD) and will be accepted into the County system for maintenance. Lots 1 through 14 of Tract No. 52414- 01 have satisfied this condition.

Storm Drain Line “D” is not acceptable to LACFCD an d will not be accepted into their system. Therefore, for Lots 15, 16 and 17 to satisf y Condition of Approval EN53, the continued maintenance of Storm Drain Line “D” must be guaranteed through the establishment of a DBAA or some other form of guara nteed financing. Should the guaranteed maintenance not occur, the Condition of Approval for the development of these lots would not be satisfied, and the lots would not be able to have Building Permits finalized or Certificates of Occupancy issued. Thus , the ability to develop these lots to construct a building or structure on the property is a particular and distinct special benefit conferred only to Lots 15, 16 and 17.

Therefore, due to the satisfaction of Condition EN5 3, Lots 15, 16, and 17 are uniquely benefited by, and receive a direct advantage from, the guaranteed funding of maintenance for Storm Drain Line “D” improvements and are conferred a particular and distinct special benefit over and above general benefits.

Functionality of the Drainage System
The southern portion of the Golden Valley Ranch Commercial development is comprised of Lots 9 through 17 and is identified as the South Plaza area. These lots all function as a cohesive shopping plaza and are connected to each o ther through driving lanes and parking lots. Storm Drain Line “D” serves the area drains in the southerly quadrant of this plaza, including a portion of the truck delivery path of travel for this entire plaza.

Because of the interconnectivity between portions o f the South Plaza area, the proper maintenance and functioning of Storm Drain Line “D” provides a particular and distinct special benefit to all the properties in the South Plaza by allowing traffic to flow unimpeded by poor drainage.

Therefore, Lots 9 through 17 are uniquely benefited by, and receive a direct advantage from, the proper functioning and maintenance of Storm Drain Line “D” improvements and are conferred a particular and distinct special benefit over and above general benefits.

DBAA No. 2013-1
The drainage improvements were installed by the developers, subdividers of the land, and the continued maintenance was guaranteed through th e establishment of a DBAA. If the installation of the improvements and the guaranteed maintenance did not occur, the

Fiscal Year
2026/2027
DBAA Nos. 3, 6, 18, 19, 20, 22, 24, 33, 35, 2008-1, 2008-2, 2013-1, 2014-1, 2015-1, 2017-1, 2017-2, 2023-1 and 2025-1
Engineer’s Report

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individual parcels would not have been established and could not have been sold to any distinct and separate owner. The establishment of e ach distinct and separate parcel is a special benefit which permits the construction of a building or structure on the property and the ownership and sale of the distinct parcel in perpetuity.

The parcels were established once the conditions re garding the improvements and the continued maintenance was guaranteed. As a result, each parcel within the DBAA receives a special and distinct benefit from the improvements. Villa Metro Tract No. 62322 consists of predominantly residential units, so the development is assessed based the residential units or the equivalent residential uni ts. There are a total of 293 residential units, 22 live-work units, and 1 commercial parcel planned within the tract.

DBAA No. 2014-1
The drainage improvements were installed by the developers, subdividers of the land, and the continued maintenance was guaranteed through th e establishment of a DBAA. If the installation of the improvements and the guaranteed maintenance did not occur, the individual parcels would not have been established and could not have been sold to any distinct and separate owner. The establishment of e ach distinct and separate parcel is a special benefit which permits the construction of a building or structure on the property and the ownership and sale of the distinct parcel in perpetuity.

These parcels are assessed based on the specific dr ainage area on each proposed lot.

Total drainage sub-basin area within the tract is 26.29 acres.

DBAA No. 2015-1

In the development the drainage improvements were i nstalled by the developers.

Subdividers of the land and the continued maintenan ce was guaranteed through the establishment of a Drainage Benefit Assessment Area . If the installation of the improvements and the guaranteed maintenance did not occur, the development would not have been established and could not have been sold to any distinct and separate owner.

The establishment of a buildable lot is a special benefit which permits the construction of a building or structure on the property and the own ership and sale of the distinct lot in perpetuity. All the lots are established at the same time once the conditions regarding the improvements and the continued maintenance are guaranteed. As a result, each lot within the District receives a special and distinct benefi t from the improvements. This special benefit has been identified as the “Condition of Approval Benefit” and this benefit applies to all properties within Five Knolls Tract No. 60258.

All parcels within the development benefit from flo od prevention. The drainage system is designed to carry storm water runoff to the water q uality basins for retention and disbursement. This capacity is an integral part of the overall storm drain and flood control system for the development. This benefit is defined as the “Flood Prevention Benefit” and applies to all properties within Five Knolls Tract No. 60258.

Within the development, several areas drain directly into the water quality basins. During dry weather runoff events, the drainage from these properties will be captured and disbursed into the water quality basins, by ‐passing the County maintained storm drain

Fiscal Year
2026/2027
DBAA Nos. 3, 6, 18, 19, 20, 22, 24, 33, 35, 2008-1, 2008-2, 2013-1, 2014-1, 2015-1, 2017-1, 2017-2, 2023-1 and 2025-1
Engineer’s Report

Page 14 ends

system. Properties that drain directly into the wat er quality basins receive a “Direct Drainage Benefit”.

These three (3) benefits make up the total benefits from the drainage improvements.

For DBAA No. 2015-1 there are two (2) distinct bene fit zones. Zone A is comprised of parcels that benefit from all three special benefit s, while Zone B is comprised of parcels that only benefit from the “Condition of Approval Benefit” and “Flood Prevention Benefit”.

These zones are shown on the Assessment Diagram in Exhibit M.

DBAA No. 2017-1
Vista Canyon Tentative Tract Map 69164 is comprised of single-family and multi-family residential development, retail and office space, recreation areas, and private roads.

In the development the drainage improvements will i nstalled by the developers, subdividers of the land, and the continued maintena nce was guaranteed through the establishment of a Drainage Benefit Assessment Area . If the installation of the improvements and the guaranteed maintenance does not occur, the development cannot be established and cannot be sold to any distinct and separate owner. The establishment of a buildable lot is a special benefit which permi ts the construction of a building or structure on the property and the ownership and sal e of the distinct lot in perpetuity. All the lots are established at the same time once the conditions regarding the improvements and the continued maintenance are guaranteed. As a result, each lot within the District receives a special and distinct benefit from the im provements. We have identified this special benefit as the “Condition of Approval Benef it” and this benefit applies to all properties within Vista Canyon Tentative Tract Map 69164.

All parcels within the development benefit from flood prevention. The drainage system is designed to carry storm water runoff to the water q uality basins for retention and disbursement. This capacity is an integral part of the overall storm drain and flood control system for the development. This benefit is defined as the “Flood Prevention Benefit” and applies to all properties within Vista Canyon Tentative Tract Map 69164.

These 3 benefits make up the total benefits from the drainage improvements.

For Vista Canyon Tentative Tract Map 69164, two (2) distinct benefit zones have been identified. Zone A is comprised of parcels that benefit from all three special benefits, while Zone B is comprised of parcels that only benefit fr om the “Condition of Approval Benefit” and “Flood Prevention Benefit”. These zones are sh own on the Assessment Diagram in Appendix A.

Benefit Zone A Zone B
Condition of Approval Benefit X X
Flood Prevention Benefit X X
Direct Drainage Benefit X

DBAA No. 2017-2
Golden Valley Ranch Tentative Tract Map No. 71564 i s comprised of single ‐family and multi ‐family residential development and private roads.

Fiscal Year
2026/2027
DBAA Nos. 3, 6, 18, 19, 20, 22, 24, 33, 35, 2008-1, 2008-2, 2013-1, 2014-1, 2015-1, 2017-1, 2017-2, 2023-1 and 2025-1
Engineer’s Report

Page 15 ends

In the development, the drainage improvements will be installed by the developers, subdividers of the land, and the continued maintena nce is guaranteed through the establishment of a Drainage Benefit Assessment Area . If the installation of the improvements and the guaranteed maintenance does not occur, the development cannot be established and cannot be sold to any distinct and separate owner. The establishment of a buildable lot is a special benefit which permi ts the construction of a building or structure on the property and the ownership and sal e of the distinct lot in perpetuity. All the lots are established at the same time once the conditions regarding the improvements and the continued maintenance are guaranteed. As a result, each lot within the District receives a special and distinct benefit from the im provements. We have identified this special benefit as the “Condition of Approval Benef it” and this benefit applies to all properties within Golden Valley Ranch Tract No. 71564.

All parcels within the development benefit from flood prevention. The drainage system is designed to carry storm water runoff to the water q uality basins for retention and disbursement. This capacity is an integral part of the overall storm drain and flood control system for the development. This benefit is defined as the “Flood Prevention Benefit” and applies to all properties within Golden Valley Ranch Tract No. 71564.

These 3 benefits make up the total benefits from the drainage improvements.

For Golden Valley Ranch Tract No. 71564, it has bee n determined that all of the parcels in the District, as well as the school site parcel adjacent to the northern boundary of the District, receive all three special benefits.

Type of Special Benefit DBAA No. 2017‐2
Condition of Approval Benefit X
Flood Prevention Benefit X
Direct Drainage Benefit X

C. GENERAL BENEFIT

A general benefit is defined under Article XIII D, Section 2(i) of the California Constitution as any benefit to the public at large, to the community in general, or to real property outside the boundaries of the area being assessed

DBAA Nos. 3, 6, 18, 19, 20, 22, 2008-1, 2008-2, 2013-1, 2014-1 and 2023-1

The drainage facilities are located within and/or immediately adjacent to properties within the DBAAs. They were installed and are maintained p articularly and solely to serve, and for the benefit of, the properties within the DBAAs . Any benefit received by properties outside of the DBAAs is inadvertent and unintention al. Therefore, any general benefits associated with the drainage facilities of the DBAAs are merely incidental, negligible, and non-quantifiable.

Fiscal Year
2026/2027
DBAA Nos. 3, 6, 18, 19, 20, 22, 24, 33, 35, 2008-1, 2008-2, 2013-1, 2014-1, 2015-1, 2017-1, 2017-2, 2023-1 and 2025-1
Engineer’s Report

Page 16 ends

DBAA No. 24

DBAA No. 33

In addition to the special benefits received by the parcels within the DBAA, there are general benefits conferred by the proposed improvements. General benefits are provided to all of the public streets within DBAA No. 33. There are 33.6 acres of County road right of way within the DBAA. The DBAA is 309.41 acres c onsisting of the lots and streets treated by the drainage facility; therefore 10.85% of the cost of the services is considered a general benefit cost that will not be allocated to the DBAA.

DBAA No. 35

In addition to the special benefits received by the parcels within the DBAA, there are general benefits conferred by the proposed improvem ents. There are 22.99 acres of County-owned land to receive general benefits within the DBAA boundary, including 21.60 acres of onsite County public road Right of Way, 1.18 acres of offsite County public road Right of Way on existing Avenida Rancho Tesoro, and 0.21 acres of offsite County-owned land (Lot 4) just east of Avenida Rancho Tesoro.

DBAA No. 2015-1

In addition to the special benefits received by the parcels within the District, there are general benefits conferred by the proposed improvem ents. These general benefits are associated with runoff from public streets adjacent to the development. General benefit has been determined based on the drainage areas (tributaries to the water quality basins), which directly correlates to the amount of storm water runoff from each drainage area.

Based on the approved Water Quality Plans (on file at the office of the City Clerk of the City of Santa Clarita), the following are the drain age areas within the development boundary contributing to the water quality basins.

The drainage improvements along Golden Valley Road are considered general benefit, based on the allocation of total benefit and the dr ainage area above, the general vs. special benefit is allocated as follows:

Tract 60258
Area Zones
Drainage Area
(Acres)
Benefit
Type
Golden Valley Road
Zone A
Zone B

22.73 79.00

83.53 General
Special
Special
Total: 185.26

Fiscal Year
2026/2027
DBAA Nos. 3, 6, 18, 19, 20, 22, 24, 33, 35, 2008-1, 2008-2, 2013-1, 2014-1, 2015-1, 2017-1, 2017-2, 2023-1 and 2025-1
Engineer’s Report

Page 17 ends

General vs. Special Benefit Calculation:

Total Benefits
Condition of Approval Special Benefit 50%
Flood Prevention Special Benefit
50% Direct Drainage Special Benefit
General Benefit
Total Benefit: 100%

General vs. Special Benefits
Drainage Area
Totals Percentage Percent of Total
Benefit
Benefit
Percentage
General Benefit 22.73 12.27% 50% 6.13%
Special Benefit 162.53 87.73% 43.87%
185.26 100.00% 50.00%

Drainage Area
Totals Percentage Benefit
Percentage
Flood Prevention Benefit (Zone A&B) 162.53 67.29% 29.52% Special Benefit 79.00 32.71% 14.35%
241.53 43.87%

Final Benefit Percentages:

Conditions of Approval Benefit 50.00%
Flood Prevention Special Benefit 29.52%
Direct Drainage Special Benefit 14.35%
General Benefit 6.13%
Totals 100.00%

Of the total benefit for the drainage improvements, 50% of the benefit is considered “Condition of Approval Benefit”, 29.52% of the bene fit is considered “Flood Prevention Special Benefit”, 14.35% of the benefit is consider ed “Direct Drainage Special Benefit”, and 6.13% of the benefit is considered “General Benefit”.

DBAA No. 2017-1

Based on the approved Water Quality Plans, the foll owing are the drainage areas within the development boundary contributing to the water quality basins.

Fiscal Year
2026/2027
DBAA Nos. 3, 6, 18, 19, 20, 22, 24, 33, 35, 2008-1, 2008-2, 2013-1, 2014-1, 2015-1, 2017-1, 2017-2, 2023-1 and 2025-1
Engineer’s Report

Page 18 ends

Vista Canyon Drainage
Area Zones Area (Acres)
Benefit
Type
Public Streets that Drain to WQT Facilities No. 1, 2 5.87 Public Streets that Drain to WQT Facility No. 3 0. 56
Public Streets that Drain to WQT Facility No. 4 0. 55
Public Streets that Drain to WQT Facility No. 5 1. 20
Zone A (includes Direct Drainage Benefit) 15.14 Zone B (does not include Direct Drainage Benefit) 56.54 General
General
General
General
Special
Special
Total: 79.85

The drainage improvements benefiting the public str eets that drain to each of the WQT facilities are considered general benefit, based on the allocation of total benefit and the drainage areas above, the general vs. special benefit is allocated as follows:

General vs. Special Benefit Calculation

Total Benefits
Condition of Approval Special Benefit 50%
Flood Prevention Special Benefit
Direct Drainage Special Benefit
General Benefit

50%
Total Benefits: 100%

General vs. Special Benefit

Drainage
Area Totals

Percentage
Percent of
total benefit
Benefit
Percentage

General Benefit 8.18
Special Benefit 71.67

10.25%

89.75%

50.00% 5.12%

44.88%

79.85 100.00% 50.00%

Apportionment of Special Benefit
Drainage
Areas

Percentage
Percentage of
Special Benefit
Flood Prevention Benefit (Zone A & B)
Direct Drainage Benefit (Zone A)

71.67 15.14

82.56%

17.44%

37.05%

7.82%
Totals 86.81 100.00% 44.88%

Final Benefit Percentage
Conditions of Approval Benefit
Flood Prevention Special Benefit
Direct Drainage Special Benefit
General Benefit

50.00%

37.05%

7.82%

5.12%
Totals 100.00%

Of the total benefit for the drainage improvements, 50% of the benefit is considered “Condition of Approval Benefit”, 37.05% of the bene fit is considered “Flood Prevention

Fiscal Year
2026/2027
DBAA Nos. 3, 6, 18, 19, 20, 22, 24, 33, 35, 2008-1, 2008-2, 2013-1, 2014-1, 2015-1, 2017-1, 2017-2, 2023-1 and 2025-1
Engineer’s Report

Page 19 ends

Special Benefit”, 7.82% of the benefit is considered “Direct Drainage Special Benefit”, and

5.12% of the benefit is considered “General Benefit”.

DBAA No. 2017-2

The drainage areas within the development boundary contributing to the water quality basins are as follows:

Drainage Area

Acreage

Benefit Type

Oak Crest Drive
Marsha McLean Parkway
Via Princessa
Golden Valley Road
Direct Drainage Area of District Parcels
Direct Drainage Area of School Site Parcel

0.75 9.50

2.41 5.78
142.05

8.00 General
General
General
General
Special
Special

Total Drainage Area Acreage

168.49

The drainage improvements benefiting the public str eets that drain to the CDS units are considered general benefit. Based on the allocation of total benefit and the drainage areas above, the general vs. special benefit is allocated as follows:

Total Benefit

Condition of Approval Special Benefit

50%
Flood Prevention Special Benefit
Direct Drainage Special Benefit
General Benefit

50%
Total Benefit 100%

General vs. Special Benefit Calculation

Benefit Type

Drainage Acreage

% General vs. Special

% of Total
Benefit

Benefit %
General Benefit
Special Benefit

18.44 150 .05

10.94%
89 .06%

50.00%

5.47%
44 .53%
Totals

168.49

100.00%

50.00%

Fiscal Year
2026/2027
DBAA Nos. 3, 6, 18, 19, 20, 22, 24, 33, 35, 2008-1, 2008-2, 2013-1, 2014-1, 2015-1, 2017-1, 2017-2, 2023-1 and 2025-1
Engineer’s Report

Page 20 ends

Apportionment of Special Benefit

Benefit Type

Drainage Acreage

% of Acreage

% of Special Benefit
Flood Prevention Benefit
Direct Drainage Benefit
150.05
150.05

50.00%

22.26%

22.26%
Totals 300.10 100.00% 44.53%

Final Benefit

Benefit Type

Percentage

Conditions of Approval Benefit
Flood Prevention Special Benefit
Direct Drainage Special Benefit
General Benefit

50.00%

22.26%

5.47%
Totals

10 0.00%

Of the total benefit for the drainage improvements, 50% of the benefit is considered “Condition of Approval Benefit”, 22.26% of the bene fit is considered “Flood Prevention Special Benefit”, 22.26% of the benefit is considered “Direct Drainage Special Benefit”, and

5.47% of the benefit is considered “General Benefit”.

DBAA No. 2025-1

The drainage improvements within this District are specifically designed to capture, convey, and manage runoff generated solely from impervious surfaces within the District boundary. These facilities are not sized or configu red to accommodate regional flows or off-site drainage contributions.

However, a minor portion of the improvements’ funct ion may provide incidental advantages to the broader public. Such benefits may include negligible improvements to downstream storm drain system performance, incremen tal water quality enhancements, or improved hydraulic continuity within the City’s overall municipal stormwater network.

These effects are secondary in nature and do not constitute a direct or measurable benefit to properties outside the District.

To maintain a conservative and supportable approach consistent with the proportionality requirements of Proposition 218, a general benefit component of five percent (5%) of the total annual maintenance and servicing cost has bee n assigned. This allocation reasonably represents the incidental public or regi onal advantages derived from the improvements. In accordance with Proposition 218 an d established assessment engineering practices, these general benefit costs will be funded entirely from non- assessment revenues, ensuring that only the special benefits are subject to assessment within the District.

Fiscal Year
2026/2027
DBAA Nos. 3, 6, 18, 19, 20, 22, 24, 33, 35, 2008-1, 2008-2, 2013-1, 2014-1, 2015-1, 2017-1, 2017-2, 2023-1 and 2025-1
Engineer’s Report

Page 21 ends

D. APPORTIONMENT

DBAA Nos. 3, 6, 18, 19, 20, 22, 24 and 2008-1:

All parcels receive the same special benefit from t he improvements due to their use and similar proximity to the improvements. Therefore, e ach parcel is assessed an equal amount. However, undeveloped parcels are assessed for their proportionate share based on the number of proposed units to be built on that parcel.

DBAA No. 33 and No. 35:

The estimated costs are apportioned equally on a per acre basis for each parcel.

DBAA 2008-2:

The estimated costs are apportioned equally to each of the two categories of special benefit. All parcels receive the same degree of special benefit within each benefit category due to the similar (commercial) use of each parcel. Therefore, each parcel is assessed based on the proportionate gross acreage of each As sessor’s parcel as a share of the total acres within each benefit category.

DBAA 2013-1:

Each residential unit is assessed one (1) Equivalen t Residential Unit (ERU), and each commercial parcel is assessed at a rate 9.72 ERUs p er acre, which is the density of residential units within the tract (32.42 gross residential acres / 315 residential units = 9.72 units per acre). The 22 live-work units are assesse d 1 ERU for the residential unit plus

9.72 ERUs per acre of non-residential use (including one parking space). The typical live- work unit is 2,400 SF (square feet) with 20% of the area assigned to non-residential use, which equals 480 SF. The typical parking space is 180 SF. Therefore, the non-residential use of a live work unit is defined as 660 SF. Live- work units are assigned an additional

0.15 ERU (660 SF / 43,560 SF per acre X 9.72 ERUs per acre) for the non-residential use, for a total of 1.15 ERUs per live-work unit. Vacant land is assessed its proportionate share of the proposed ERUs based on acreage, or 9.81 ERUs per gross acre.

DBAA 2014-1:

All parcels receive special benefit from the improv ements based on the amount of stormwater runoff from the parcel to the water qual ity basin improvements. Therefore, each parcel is assessed an amount based on the drai nage area of the parcel, which directly correlates to the amount of stormwater run off from each parcel. There are 12.38 drainage acres designated for 87 single-family resi dential (SFR) units, 12.71 drainage acres designated for 152 single-family attached con dominium (CON) units, and 1.2 drainage acres for the recreation center which is c ommon area. Since the recreation center is common area for the entire development an d equally owned by each unit, the assessment for the recreation center is divided equally among all 239 units.

DBAA 2015-1:

The single family residential lot has been selected as the basic unit for calculation of assessments and is defined as one Equivalent Dwelli ng Unit (EDU). A methodology has been developed to calculate the EDU's for other res idential land uses and for non ‐

Fiscal Year
2026/2027
DBAA Nos. 3, 6, 18, 19, 20, 22, 24, 33, 35, 2008-1, 2008-2, 2013-1, 2014-1, 2015-1, 2017-1, 2017-2, 2023-1 and 2025-1
Engineer’s Report

Page 22 ends

residential parcels. Every land ‐use is converted to EDU's: parcels containing apartments are converted to EDU's based on the number of dwell ing units on each parcel of land; commercial parcels are converted based on the lot size of each parcel of land.

The EDU method is seen as the most appropriate and equitable method of spread of benefit to each parcel from the improvements since it is based on land ‐use type and parcel size.

Single Family Residential (SFR). Parcels zoned for single family residential uses a re assessed 1 EDU per dwelling unit. Parcels designated as SFR land ‐use will be assessed 1 EDU per dwelling unit, including vacant subdivide d residential lots and vacant land zoned for single family residential uses with a tentative or final tract map.

Multiple Family Residential . Multiple ‐residential (including condominiums) land use equivalencies are determined based on the number of dwelling units on each parcel. Due to population density and size of structure relativ e to the typical single family residence, each dwelling unit defined as multi ‐family residential, including condominiums, would b e

0.75 EDU.

The EDU's assigned to a multiple ‐residential parcel are calculated by multiplying th e number of dwelling units by the EDU factor of 0.75.

Non
‐Residential. In converting non ‐residential properties to EDU's, the factor used is the typical standard single family residential lot area and the number of lots that could be subdivided into an acre of land. All properties that are developed for non ‐residential uses are therefore assigned 6.4 EDU's per acre based on the average SFR lot size within the tract. These include commercial, industrial, church, school, and other non ‐residential uses.

Vacant and Park Parcels. Vacant graded parcels contribute to the overall drainage of the development, but only at a fraction of the amount. Based on the Los Angeles County Hydrology Manual, park parcels have a drainage impe rvious percentage of 10%.

Therefore, vacant and park parcels are assigned equivalency units at the rate of one ‐tenth of improved property which is 6.4 EDUs/acre x one ‐tenth = 0.64 EDUs/acre.

DBAA 2017-1:

The single family detached residential unit or lot has been selected as the basic unit for calculation of assessments and is defined as one Eq uivalent Benefit Unit (EBU). A methodology has been developed to calculate the EBU's for multi-family residential land uses and for non-residential parcels. Every land-use is converted to EBU's. Multi-family residential parcels containing apartments, condomin iums, townhomes, or duplexes are converted to EBU's based on the number of dwelling units on each parcel of land. Non- residential parcels are converted based on the lot size of each parcel of land.

The EBU method is seen as the most appropriate and equitable method of spread of benefit to each parcel from the improvements since it is based on land-use type and parcel size. Property within the District is assigned to one of the following four categories based on the land use summary provided in Tables 2.0-1 and 2.0-2 of the Vista Canyon Specific Plan.

Single Family Residential. Parcels zoned for single family detached home res idential uses are assessed 1 EBU per dwelling unit. Parcels designated as SFR land-use will be

Fiscal Year
2026/2027
DBAA Nos. 3, 6, 18, 19, 20, 22, 24, 33, 35, 2008-1, 2008-2, 2013-1, 2014-1, 2015-1, 2017-1, 2017-2, 2023-1 and 2025-1
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assessed 1 EBU per dwelling unit or lot, including vacant subdivided residential lots and vacant land zoned for single family residential uses with a tentative or final tract map.

Multiple Family Residential . Multiple-family residential (including apartment s, condominiums, townhomes and duplexes) land use equivalencies are determined based on the number of dwelling units on each parcel. Due to population density and size of structure relative to the typical single family res idence, each dwelling unit defined as multi-family residential, including apartments, condominiums, townhomes and duplexes, are assigned an EBU Factor of 0.75 EBU per dwelling unit. The EBU's assigned to a multiple-family residential parcel are calculated b y multiplying the number of dwelling units by the EBU Factor of 0.75.

Non-Residential. In converting non-residential properties to EBU's , the EBU Factor used is equal to the EBU density of the residential property in the District. Vista Canyon is a high density residential development with appr oximately 860 planned EBU located on approximately 48.7 acres. This calculates to an EBU Factor of 18 EBU per developed residential acre. All properties that are developed for non-residential uses are therefore assigned 18 EBU's per acre. These include commercia l, industrial, church, school, and other non-residential uses.

Park Parcels. Based on the Los Angeles County Hydrology Manual, park parcels have a drainage impervious percentage of 10%. Therefore, vacant and park parcels are assigned equivalency units at the rate of one-tenth of improved property which is 18 EBUs/acre x one-tenth = 1.8 EBUs/acre.

EBU Factors by Land Use
The following table is summary of the EBU Factors for each of the District land use categories:

EBU Factors
Land Use EBU Factor
Single-Family Residential
Multi-Family Residential
Non-Residential
Par k Parcels

1.00 EBU per Dwelling Unit

0.75 EBU per Dwelling Unit
18 EDU per Acre

1.8 EDU per Acre

DBAA No. 2017-2

The single family detached residential unit or lot has been selected as the basic unit for calculation of assessments and is defined as one Eq uivalent Benefit Unit (EBU). A methodology has been developed to calculate the EBU 's for multi ‐family residential land uses and for non ‐residential parcels. Every land ‐use is converted to EBU's. Multi ‐family residential parcels containing apartments, condomin iums, townhomes, or duplexes are converted to EBU's based on the number of dwelling units on each parcel of land. Non ‐ residential parcels are converted based on the lot size of each parcel of land.

The EBU method is seen as the most appropriate and equitable method of spread of benefit to each parcel from the improvements since it is based on land ‐use type and parcel size. Property within the District is assigned to one of the following three categories based on land use.

Fiscal Year
2026/2027
DBAA Nos. 3, 6, 18, 19, 20, 22, 24, 33, 35, 2008-1, 2008-2, 2013-1, 2014-1, 2015-1, 2017-1, 2017-2, 2023-1 and 2025-1
Engineer’s Report

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Single Family Residential. Parcels zoned for single family detached home resi dential uses are assessed 1 EBU per dwelling unit. Parcels designated as SFR land ‐use will be assessed 1 EBU per dwelling unit or lot, including vacant subdivided residential lots and vacant land zoned for single family residential uses with a tentative or final tract map.

Multiple Family Residential. Multiple ‐family residential (including apartments, condominiums, townhomes and duplexes) benefit unit equivalencies are determined based on the number of dwelling units on each parcel. Due to population density and size of structure relative to the typical single family residence, dwelling units defined as multi ‐ family residential, including apartments, condomini ums, townhomes, and duplexes, are assigned an EBU Factor of 0.75. The EBU's assigned to a multiple ‐family residential parcel are calculated by multiplying the number of dwelling units by the EBU Factor of

0.75. Non ‐Residential . In converting non ‐residential property to EBU's, the EBU Factor used is equal to the dwelling unit density of the residential property in the District. Golden Valley Ranch is a low density residential development with 499 residential units totaling 475.25 EBU located on approximately 142.05 acres. This ca lculates to an EBU Factor of 3.35 EBU per developed residential acre. All properties that are developed for non-residential uses are therefore assigned 3.35 EBU’s per acre. T hese include commercial, industrial, church, school and other non-residential uses.

EBU Factors by Land Use

The following table is summary of the EBU Factors for each of the District land use categories:

EBU Factors
Land Use EBU Factor
Single Family Residential
Multi‐Family Residential
Non‐Residential

1.00 EBU per Dwelling Unit

0.75 EBU per Dwelling Unit

3.35 EBU per Acre

DBAA No. 2023-1

Single-Family Residential Property —defined as a fully subdivided residential home site with or without a structure. For purposes of establ ishing the proportional special benefits and EBUs for other land uses in this District, the single-family residential land use is designated as the basic unit of assessment and shall be assigned 1.000 EBU per parcel.

Vacant Property —defined as property that has been identified as und eveloped but has reasonable development potential (few or no development restrictions). When considering the special benefits from the improvements it becom es evident that the proportional special benefits associated with vacant property is less than that of developed properties because the full improvement infrastructure associa ted with the property has likely not been installed, but they do benefit from the overal l drainage improvements such as the drainage basin. Therefore, the EBUs applied to these properties shall be based on 0.500 EBU per planned residential unit for the property o r 1.00 EBU per acre if the number of planned residential units is unknown.

Fiscal Year
2026/2027
DBAA Nos. 3, 6, 18, 19, 20, 22, 24, 33, 35, 2008-1, 2008-2, 2013-1, 2014-1, 2015-1, 2017-1, 2017-2, 2023-1 and 2025-1
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Exempt Property (Parcel) — identifies parcels that for various reasons, it ha s been determined that the parcel does not and will not re ceive special benefits from the improvements. This land use classification may include but is not limited to:
 Lots or parcels identified as public streets and o ther roadways (typically not assigned an APN by the County);
 Dedicated public easements including open space ar eas, utility rights-of-way, greenbelts, parkways, or other publicly-owned or ut ility-owned land that serves the community or general public and are not considered or classified as developed public properties; and
 Parcels of land that are privately owned but canno t be developed independently from an adjacent property or is part of a shared interes t with other properties, such as common areas, sliver parcels, bifurcated lots or pr operties with very restrictive development potential or use.

Because these properties either provide a public service that is comparable to landscaping or street lighting improvements, or they are depend ent on another property or development, these types of parcels have no direct need for such improvements and are considered to receive no special benefits Therefore these parcels shall be exempt from assessment and are assigned 0.0000 EBU. However, these properties shall be reviewed annually by the assessment engineer to confirm the parcel’s use and/or development status has not changed.

Special Case Property — In many districts where multiple land use classifi cations are involved or the properties being developed are being constructed in phases, there may be one or more properties that the standard land use classifications do not accurately identify the use and special benefits received from the improvements or there may be something about that particular parcel that should be noted for review in subsequent fiscal years.

The EBUs assigned to Special Case Properties will vary depending on the circumstances and reasons for treating each particular property as a Special Case. The EBU(s) assigned to each such parcel may be based on adjusted acreag e, units, planned subdivided lots, or a combination of those factors. The City and/or the assessment engineer tasked with the administration of the District shall annually review each parcel designated as a Special Case Property and based on that review shall make a ppropriate adjustments to that property’s land use and EBU assignment as warranted.

EBU Factors
Land Use EBU Factor
Residential
Vacant Property
Vacant Property (Unknown Units)
Exempt Parcels

1.00 EBU per Lot/Unit

0.50 per Planned Lot/Unit

1.00 per Acre

0.00 per Lot/Parcel

DBAA No. 2025-1

The District is primarily residential in nature; th erefore, a single-family residential unit or lot is assigned one (1.0) EBU and other property ty pes (land uses) are proportionately weighted (weighted EBU) based on a benefit formula that equates each property’s specific characteristics and special benefits to that of the single-family residential unit. Based on

Fiscal Year
2026/2027
DBAA Nos. 3, 6, 18, 19, 20, 22, 24, 33, 35, 2008-1, 2008-2, 2013-1, 2014-1, 2015-1, 2017-1, 2017-2, 2023-1 and 2025-1
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the planned development of properties in Tract Nos. 53074 and 53074-01, the following land use classifications and proportional EBUs are outlined as follows:

Residential Property — defined as fully subdivided or developed parcels in tended for residential use, including single-family homes, dup lexes, townhomes, and multi-family developments. The following classifications establi sh proportional special benefits and EBUs for each residential type based on their relat ive drainage impact and use characteristics:
 Single-Family Residential/Townhome/Condominium: de fined as a detached or attached dwelling unit located on an individual fee-simple lot or within a condominium subdivision where each unit is separately owned. Th is category also includes duplex dwelling units where each unit is assigned a separa te Assessor’s Parcel Number (APN). This land use classification serves as the base unit of assessment and reflects drainage characteristics comparable to a detached s ingle-family parcel. Each single- family residential, townhome, condominium, or duplex unit with a separate APN shall be assigned 1.000 Equivalent Benefit Unit (EBU) per parcel or unit.  Multi-Family Residential: defined as parcels devel oped with two or more attached or semi-attached dwelling units located within one or more structures on a shared lot.

This category includes duplexes that share the same Assessor’s Parcel Number (APN); however, duplexes with separate APNs shall b e charged at the one-unit rate identified under the Single-Family Residential /Townhome/Condominium category.

This category also includes triplexes, fourplexes, apartments, and condominiums.

Multi-family residential developments typically exh ibit reduced impervious area per dwelling unit compared to detached single-family parcels due to shared walls, common driveways, and consolidated open-space areas. To ma intain proportionality with respect to drainage demand, all multi-family reside ntial parcels shall be assigned

0.750 Equivalent Benefit Units (EBUs) per dwelling unit, reflecting the typical average runoff characteristics associated with attached residential development.

Non-Residential Propert y — defined as a parcel or group of parcels develop ed or intended for commercial, industrial, institutional, or other non-residential use, including retail, office, warehouse, manufacturing, parking structures, service, educational, assisted living, religious, and governmental facilities. The se properties generally include large structures, paved parking areas, loading zones, and other impervious surfaces that generate comparable levels of stormwater runoff. To ensure proportional special benefit consistent with the single-family residential basel ine of 0.09 acre per dwelling unit, non- residential parcels are assigned Equivalent Benefit Units (EBUs) in proportion to parcel area. Each one (1.00) acre of non-residential property is therefore assigned 11.11 EBUs (1 ÷ 0.09 = 11.11); however, for administrative simplicity, non-residential parcels shall be assigned 11.00 EBUs per acre, rounded to the nearest one-hundredth (0.01) EBU, with a minimum of 1.00 EBU for any developed non-residential parcel.

Vacant Property — defined as a parcel that is currently undeveloped but has reasonable potential for future development, with few or no re strictions limiting its buildout. The proportional special benefits associated with vacan t property are less than those of developed parcels because on-site drainage infrastr ucture is typically not yet installed; however, these parcels continue to receive benefit from the overall drainage improvements provided by the District, including re gional facilities such as detention basins, underground conveyance systems, and inlets that manage area-wide runoff. To maintain proportionality with respect to parcel size and potential drainage impact, vacant

Fiscal Year
2026/2027
DBAA Nos. 3, 6, 18, 19, 20, 22, 24, 33, 35, 2008-1, 2008-2, 2013-1, 2014-1, 2015-1, 2017-1, 2017-2, 2023-1 and 2025-1
Engineer’s Report

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parcels shall be assigned 0.500 Equivalent Benefit Units (EBUs) per acre, recognizing a reduced but ongoing level of benefit relative to developed properties while accounting for the absence of on-site improvements.

Special Case Property — defined as a parcel or group of parcels that do not conform to the standard land use classifications due to unique characteristics, development phasing, or other special conditions. These properties may r equire individual evaluation when the standard land use categories do not accurately refl ect the property’s use or the level of special benefit received from the District improvem ents. The Equivalent Benefit Units (EBUs) assigned to such properties will vary based on site-specific conditions and the justification for treating each parcel as a Special Case. EBU assignments may be determined using adjusted acreage, dwelling unit co unts, planned subdivision lots, or a combination of these factors. The City and the asse ssment engineer responsible for District administration shall review each designate d Special Case Property annually and adjust its land use classification or EBU assignmen t as necessary to maintain proportionality and consistency within the District.

Exempt Property — identifies a parcel that for various reasons has been determined that it does not and will not receive special benefits from the improvements. This land use classification may include but is not limited to:
 Lots or parcels identified as public streets and other roadways (typically not assigned an APN by the County);
 Dedicated public easements including open space are as, utility rights-of-way, greenbelts, parkways, or other publicly owned or ut ility-owned land that serves the community or general public and are not considered or classified as developed public properties; and
 Parcels of land that are privately owned but cannot be developed independently from an adjacent property or is part of a shared interes t with other properties, such as common areas, sliver parcels, bifurcated lots or pr operties with very restrictive development potential or use.

Because these properties either provide a public service that is comparable to landscaping or street lighting improvements, or they are dependent on another property or development, these types of parcels have no direct need for such improvements and are considered to receive no special benefits Therefore these parcels shall be exempt from assessment and are assigned 0.0000 EBU. However, these properties shal l be reviewed annually by the assessment engineer to confirm the parcel’s use and/or development status has not changed.

Proposed Land Use
Property Type Equivalent Benefit Units
Single-Family Residential/Townhome/Condominium 1.00 per Unit Multi -Family (2 or more units on the same APN) 0.75 per Unit Non -Residential Property 11.00 per Acre
Vacant Property 0.50 per Acre
Special Case Property Variable (Based on site-specific conditions) Exempt Parcel 0.00 per Lot/Parcel

Fiscal Year
2026/2027
DBAA Nos. 3, 6, 18, 19, 20, 22, 24, 33, 35, 2008-1, 2008-2, 2013-1, 2014-1, 2015-1, 2017-1, 2017-2, 2023-1 and 2025-1
Engineer’s Report

Page 28 ends

E. ANNUAL ESCALATORS

DBAA Nos. 20, 22, 24, 33, 35, 2008-1, 2008-2, 2013-1, 2014-1, 2015-1, 2017-1, 2017-2, 2023-1 and 2025-1 were established with an annual a ssessment escalation clause. The maximum assessment rate will increase based on the annual change in the Consumer Price Index (CPI), during the preceding year, for A ll Urban Consumers, for the Los Angeles, Long Beach, and Anaheim areas, published by the United States Department of Labor, Bureau of Labor Statistics (or a reasonably equivalent index should the stated index be discontinued). This year, the annual change in CPI is 3.01%.

DBAA Nos. 3, 6, 18, and 19 were established without escalators.

Fiscal Year
2026/2027
DBAA Nos. 3, 6, 18, 19, 20, 22, 24, 33, 35, 2008-1, 2008-2, 2013-1, 2014-1, 2015-1, 2017-1, 2017-2, 2023-1 and 2025-1
Engineer’s Report

Page 29 ends

Assessment Rates

DBAA No. No. of
Units/Acres
FY 2025/2026
Max Asmt.

Rate
CPI
Increase
FY 2026/2027
Max Asmt.

Rate
FY 2026/2027
Applied Rate
FY 2026 /2027
Asmt.

Revenues
3 232.00 $122.47 $0.00 $122.47 $122.47 $28,413.04
6 167.00 $159.00 $0.00 $159.00 $159.00 $26,553.00
18 279.00 $159.00 $0.00 $159.00 $159.00 $44,361.00
19 174.00 $19.00 $0.00 $19.00 $0.00 $0.00
20 281.00 $168.83 $5.09 $173.92 $173.92 $48,871.52
22 40.00 $413.35 $12.44 $425.79 $425.79 $17,031.60
24 668.03 $131.45 $3.95 $135.40 $135.40 $90,451.26
33 212.83 $119.10 $3.58 $122.68 $122.68 $26,109.98
35 242.22 $391.16 $11.77 $402.93 $402.93 $97,597.70 2008-1 432.00 $329.88 $9.93 $339.81 $169.90 $73,398.43 2008-2 (Conditioned) 12.57 $2,078.87 $62.57 $2,141.44 $1,070.72 $13,462.27 2008-2 (South Plaza) 23.39 $610.30 $18.37 $628.67 $314.34 $7,352.41 2013-1 (Villa Metro) 325.51 $64.52 $1.94 $66.46 $66.46 $21,633.39 2014-1 (River Village Area C Townhouse) 156.00 $254.98 $7.68 $262.66 $262.66 $40,974.96 2014-1 (River Village Area C SFR) 83.00 $423.79 $12.76 $436.55 $436.55 $36,233.65 2015-1 (Five Knolls Zone A) 242.32 $273.34 $8.23 $281.57 $281.57 $68,230.04 2015-1 (Five Knolls Zone B) 300.56 $199.18 $5.99 $205.17 $205.17 $61,665.90 2017-1 (Vista Canyon Zone A) 397.19 $46.96 $1.41 $48.37 $48.37 $19,212.08 2017-1 (Vista Canyon Zone B) 947.44 $36.11 $1.09 $37.20 $37.20 $35,244.77 2017-2 (Golden Valley Ranch) 474.25 $75.73 $2.28 $78.01 $78.01 $36,996.24 2023-1 (Bouquet Canyon) 332.25 $315.42 $9.50 $324.92 $324.92 $107,954.67 2025-1 (Sand Canyon Plaza) 625.54 $20.48 $0.61 $21.09 $20.48 $12,811.06 Note: CPI increase: 3.01%. All maximum assessment rates are rounded down to the nearest penny. Assessment Revenues might be slightly different from amount on Preliminary Roll due to rounding of assessment to the nearest penny.

Fiscal Year
2026/2027
DBAA Nos. 3, 6, 18, 19, 20, 22, 24, 33, 35, 2008-1, 2008-2, 2013-1, 2014-1, 2015-1, 2017-1, 2017-2, 2023-1 and 2025-1
Engineer’s Report

Page 30 ends

V. ASSESSMENT DIAGRAM

The boundary diagram for each DBAA is included herein as Appendix A and is part of this report.

The lines and dimensions of each lot or parcel within the DBAAs are those lines and dimensions shown on the maps of the Los Angeles County Assessor for the Fiscal Year to which this Report applies. The Assessor's maps and records are incorp orated by reference herein and made part of this Report.

Fiscal Year
2026/2027
DBAA Nos. 3, 6, 18, 19, 20, 22, 24, 33, 35, 2008-1, 2008-2, 2013-1, 2014-1, 2015-1, 2017-1, 2017-2, 2023-1 and 2025-1
Engineer’s Report

Page 31 ends

VI. ASSESSMENT ROLL

An Assessment Roll, which describes each assessable lot or parcel of land in a DBAA and the Fiscal Year 2026/2027 assessment, is made a part of this report as Appendix B.

Assessment Roll for DBAA No. 2025-1 was attached to DBAA No. 2025-1 Engineer’s Report approved by the City Council on March 10, 2006, and is made a part of this report by reference.

Copies of the Assessment Roll are also on file at t he office of the City Clerk of the City of Santa Clarita.

Parcel identification, for each lot or parcel in a DBAA, shall be the parcel as shown on the Los Angeles County Assessor’s Map for the year in which this Report is prepared.

Fiscal Year
2026/2027
DBAA Nos. 3, 6, 18, 19, 20, 22, 24, 33, 35, 2008-1, 2008-2, 2013-1, 2014-1, 2015-1, 2017-1, 2017-2, 2023-1, 2023-1 and 2025-1
Engineer’s Report

APPENDIX A

DBAA Boundary Diagrams

Exhibit A - DBAA No. 3
Exhibit B - DBAA No. 6
Exhibit C - DBAA No. 18
Exhibit D - DBAA No. 19
Exhibit E - DBAA No. 20
Exhibit F - DBAA No. 22
Exhibit G - DBAA No. 24
Exhibit H - DBAA No. 33
Exhibit I - DBAA No. 35
Exhibit J - DBAA No. 2008 -1
Exhibit K - DBAA No. 2008 -2
Exhibit L - DBAA No. 2013 -1
Exhibit M - DBAA No. 2014 -1
Exhibit N - DBAA No. 2015 -1
Exhibit O - DBAA No. 2017 -1
Exhibit P - DBAA No. 2017 -2
Exhibit Q - DBAA No. 2023 -1
Exhibit R - DBAA No. 202 5-1

Fiscal Year
2026/2027
DBAA Nos. 3, 6, 18, 19, 20, 22, 24, 33, 35, 2008-1, 2008-2, 2013-1, 2014-1, 2015-1, 2017-1, 2017-2, 2023-1, 2023-1 and 2025-1
Engineer’s Report

APPENDIX A

Exhibit A – DBAA No. 3

Fiscal Year
2026/2027
DBAA Nos. 3, 6, 18, 19, 20, 22, 24, 33, 35, 2008-1, 2008-2, 2013-1, 2014-1, 2015-1, 2017-1, 2017-2, 2023-1, 2023-1 and 2025-1
Engineer’s Report

APPENDIX A

Exhibit B – DBAA No. 6

Fiscal Year
2026/2027
DBAA Nos. 3, 6, 18, 19, 20, 22, 24, 33, 35, 2008-1, 2008-2, 2013-1, 2014-1, 2015-1, 2017-1, 2017-2, 2023-1, 2023-1 and 2025-1
Engineer’s Report

APPENDIX A

Exhibit C – DBAA No. 18

Fiscal Year
2026/2027
DBAA Nos. 3, 6, 18, 19, 20, 22, 24, 33, 35, 2008-1, 2008-2, 2013-1, 2014-1, 2015-1, 2017-1, 2017-2, 2023-1, 2023-1 and 2025-1
Engineer’s Report

APPENDIX A

Exhibit D – DBAA No. 19

Fiscal Year
2026/2027
DBAA Nos. 3, 6, 18, 19, 20, 22, 24, 33, 35, 2008-1, 2008-2, 2013-1, 2014-1, 2015-1, 2017-1, 2017-2, 2023-1, 2023-1 and 2025-1
Engineer’s Report

APPENDIX A

Exhibit E – DBAA No. 20

Fiscal Year
2026/2027
DBAA Nos. 3, 6, 18, 19, 20, 22, 24, 33, 35, 2008-1, 2008-2, 2013-1, 2014-1, 2015-1, 2017-1, 2017-2, 2023-1, 2023-1 and 2025-1
Engineer’s Report

APPENDIX A

Exhibit F – DBAA No. 22

Fiscal Year
2026/2027
DBAA Nos. 3, 6, 18, 19, 20, 22, 24, 33, 35, 2008-1, 2008-2, 2013-1, 2014-1, 2015-1, 2017-1, 2017-2, 2023-1, 2023-1 and 2025-1
Engineer’s Report

APPENDIX A

Exhibit G – DBAA No. 24

Fiscal Year
2026/2027
DBAA Nos. 3, 6, 18, 19, 20, 22, 24, 33, 35, 2008-1, 2008-2, 2013-1, 2014-1, 2015-1, 2017-1, 2017-2, 2023-1, 2023-1 and 2025-1
Engineer’s Report

APPENDIX A

Exhibit H – DBAA No. 33

Fiscal Year
2026/2027
DBAA Nos. 3, 6, 18, 19, 20, 22, 24, 33, 35, 2008-1, 2008-2, 2013-1, 2014-1, 2015-1, 2017-1, 2017-2, 2023-1, 2023-1 and 2025-1
Engineer’s Report

APPENDIX A

Exhibit I – DBAA No. 35

Fiscal Year
2026/2027
DBAA Nos. 3, 6, 18, 19, 20, 22, 24, 33, 35, 2008-1, 2008-2, 2013-1, 2014-1, 2015-1, 2017-1, 2017-2, 2023-1, 2023-1 and 2025-1
Engineer’s Report

APPENDIX A

Exhibit J – DBAA No. 2008-1

Fiscal Year
2026/2027
DBAA Nos. 3, 6, 18, 19, 20, 22, 24, 33, 35, 2008-1, 2008-2, 2013-1, 2014-1, 2015-1, 2017-1, 2017-2, 2023-1, 2023-1 and 2025-1
Engineer’s Report

APPENDIX A

Exhibit K – DBAA No. 2008-2

Fiscal Year
2026/2027
DBAA Nos. 3, 6, 18, 19, 20, 22, 24, 33, 35, 2008-1, 2008-2, 2013-1, 2014-1, 2015-1, 2017-1, 2017-2, 2023-1, 2023-1 and 2025-1
Engineer’s Report

APPENDIX A

Exhibit L – DBAA No. 2013-1

Fiscal Year
2026/2027
DBAA Nos. 3, 6, 18, 19, 20, 22, 24, 33, 35, 2008-1, 2008-2, 2013-1, 2014-1, 2015-1, 2017-1, 2017-2, 2023-1, 2023-1 and 2025-1
Engineer’s Report

APPENDIX A

Exhibit M – DBAA No. 2014-1

Fiscal Year
2026/2027
DBAA Nos. 3, 6, 18, 19, 20, 22, 24, 33, 35, 2008-1, 2008-2, 2013-1, 2014-1, 2015-1, 2017-1, 2017-2, 2023-1, 2023-1 and 2025-1
Engineer’s Report

APPENDIX A

Exhibit N – DBAA No. 2015-1

Fiscal Year
2026/2027
DBAA Nos. 3, 6, 18, 19, 20, 22, 24, 33, 35, 2008-1, 2008-2, 2013-1, 2014-1, 2015-1, 2017-1, 2017-2, 2023-1, 2023-1 and 2025-1
Engineer’s Report

APPENDIX A

Exhibit O – DBAA No. 2017-1

Fiscal Year
2026/2027
DBAA Nos. 3, 6, 18, 19, 20, 22, 24, 33, 35, 2008-1, 2008-2, 2013-1, 2014-1, 2015-1, 2017-1, 2017-2, 2023-1, 2023-1 and 2025-1
Engineer’s Report

APPENDIX A

Exhibit P – DBAA No. 2017-2

Fiscal Year
2026/2027
DBAA Nos. 3, 6, 18, 19, 20, 22, 24, 33, 35, 2008-1, 2008-2, 2013-1, 2014-1, 2015-1, 2017-1, 2017-2, 2023-1, 2023-1 and 2025-1
Engineer’s Report

APPENDIX A

Exhibit Q – DBAA No. 2023-1

Fiscal Year
2026/2027
DBAA Nos. 3, 6, 18, 19, 20, 22, 24, 33, 35, 2008-1, 2008-2, 2013-1, 2014-1, 2015-1, 2017-1, 2017-2, 2023-1, 2023-1 and 2025-1
Engineer’s Report

APPENDIX A

Exhibit R – DBAA No. 2025-1

SAND CANYON PLAZA – TRACT NOS 53074 AND 53074-01

Fiscal Year
2026/2027

DBAA Nos. 3, 6, 18, 19, 20, 22, 24, 33, 35, 2008-1, 2008-2, 2013-1, 2014-1, 2015-1, 2017-1, 2017-2, 2023-1 and 2025-1
Engineer’s Report

APPENDIX B

Assessment Roll

Drainage Benefit Assessment Area
(DBAA) Nos. 3, 6, 18, 19, 20, 22, 24, 33, 35, 2008-1, 2008-2, 2013-1, 2014-1, 2015-1, 2017-1, 2017-2, 2023-1 and 2025-1

The Assessment Rolls for the DBAAs are on file in the office of the City Clerk of the City of Santa Clarita, where they are available for public inspec tion. The Assessment Rolls are incorporated herein by reference.

The description of each lot or parcel is part of th e records of the Assessor of the County of Los Angeles and these records are, by reference, made part of this Report.

Santa Clarita City CouncilJune 9, 2026

Santa Clarita City Council
June 9, 2026