Santa Clarita City Council
June 9, 2026

City of Santa Clarita

Engineer’s Report

Santa Clarita
Landscaping and Lighting District

Fiscal Year 202 6/202 7

Intent Meeting: May 26, 202 6
Public Hearing: J une 9, 202 6

Prepared on: May 21 , 202 6

27368 Via Industria
Suite 200
Temecula, CA 92590
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www.willdan.com

CITY OF SANTA CLARITA

SANTA CLARITA LANDSCAPING AND LIGHTING DISTRICT

ENGINEER’S REPORT

CERTIFICATE

This Report describes the District including the im provements, 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 di mensions of parcels within the Districts. The undersigned respectfully 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 PE # C81888
District Administration Services

I HEREBY CERTIFY that the enclosed Engineer’s Repor t, together with Assessment Roll and Assessment Diagram thereto attached was filed with me on the _____day of________, 2026.

By:_____________________________
Melody Bartlette, City Clerk
City of Santa Clarita
Los Angeles County, California

I HEREBY CERTIFY that the enclosed Engineer’s Repor t, together with Assessment Roll and Assessment Diagram thereto attached was approved an d confirmed by the City Council of the City of Santa Clarita, California, on the_______day of________, 2026.

By:_____________________________
Melody Bartlette, City Clerk
City of Santa Clarita
Los Angeles County, California

TABLE OF CONTENTS
I. OVERVIEW 1
A. INTRODUCTION 1
B. EFFECT OF PROPOSITION 218 2
C. ANNUAL CONSUMER PRICE INDEX ADJUSTMENT 3
II. PLANS AND SPECIFICATION 4
A. IMPROVEMENTS AUTHORIZED BY THE 1972 ACT 4
B. DESCRIPTION OF IMPROVEMENTS TO BE MAINTAINED AND SERVICED 5 Landscaping Improvements 5
Street Lighting Improvements 7
C. CAPITAL IMPROVEMENT PROJECTS 9
III. ESTIMATE OF COSTS 9
Landscaping Budgets 11
Street Lighting Budgets 14
IV. METHOD OF APPORTIONMENT OF ASSESSMENT 15
A. General 15
B. Reason for the Assessment 15
C. Special Benefit Analysis 15
Landscaping Benefits 15
Street Lighting Improvement Benefits 17
D. General Benefits 18
E. Apportionment Methodology 18
Landscaping Methodology 18
Street Lighting Methodology 24
F. ASSESSMENT RATES AND ANNUAL LEVY 27
Landscaping Zones 27
Street Lighting Zones 32
V. ASSESSMENT ROLL 35
VI. ASSESSMENT DIAGRAM 36

APPENDIX

Landscaping Improvements

Fiscal Year
2026/2027

City of Santa Clarita
Landscaping and Lighting District
Engineer’s Report

I. OVERVIEW
A. INTRODUCTION
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 XIII D enacted by Proposition 218 (the “Constitution”), annually levies and colle cts special assessments for the City’s maintenance assessment districts designated as the Santa Clarita Landscaping and Lighting District (the “District”) to provide and m aintain various landscaping and lighting improvements throughout the City that provide speci al 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, 33, 2008-1, T1, T1B, T2, T2A, T3,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 “Zones”).

On October 14, 2025, the City Council approved the increase of maximum annual assessment rates, the revision of the Rate of Method of Apportionment from per Parcel to Equivalent Benefit Units, and the application of an nual inflationary adjustment for Zones T44, T48 and T62.

On February 10, 2026, the City Council approved the Engineer’s Report establishing Zone 33 – Sand Canyon Plaza (Zone 33) and ordering the m aintenance and annual levy collection for Zone 33 commencing Fiscal Year 2026/2027.

This Engineer’s Report (the “Report”) has been prepared pursuant to Chapter 1, Article 4, Chapter 3 and Chapter 5 of the 1972 Act, and presen ted to the City Council for their consideration and approval of the proposed improvem ents and services to be provided within the District and the levy and collection of annual assessments related thereto for Fiscal Year 2026/2027 and includes all Zones previously established. This Report includes all annexations to the Streetlight and landscape Zo nes that have been approved by the City Council to date. As part of these previous ac tions the Council authorized the Fiscal Year 2026/2027 levy and collection of assessments related to these specific parcels within the District.

If any section, subsection, sentence, clause, phras e, portion, zone, or subzone of this Report is, for any reason, held to be invalid or unconstitutional by the decision of any court of competent jurisdiction, such decision shall not affect the validity of the remaining provisions of the Report and each section, subsecti on, subdivision, sentence, clause, phrase, portion, zone, or subzone thereof, irrespec tive of the fact that any one or more sections, subsections, sentences, clauses, phrases, portions, zones, or subzones might subsequently be declared invalid or unconstitutional.

Landscaping Zone T1 (District No. T1A) was original ly created by the County of Los Angeles under the provisions of the Improvement Act of 1911, prior to the transfer of jurisdiction to the City. Ad-valorem revenue is collected directly from property taxes to fund the landscaping improvement associated with this ar ea of the City. The collection of this ad-valorem revenue each fiscal year requires no City Council action, but is referenced in this Report as part of the Landscaping maintenance program within the City.

Fiscal Year
2026/2027

City of Santa Clarita
Landscaping and Lighting District
Engineer’s Report

Prior to Fiscal Year 1998-99, Los Angeles County was responsible for streetlight services within the incorporated City of Santa Clarita. Upo n incorporation of the City in 1987, the County established a Santa Clarita Zone specificall y for the area within the City’s boundaries.

In July 1998, Los Angeles County transferred these two street lighting districts to the City.

Subsequently, the formation of a new single District occurred and identified going forward as Santa Clarita Streetlight Maintenance District No. 1 (“District”). Upon transfer, the City assumed all financial responsibility for the mainte nance contract under which Southern California Edison provides the required services an d the City Council became the legislative body for acting as the governing body f or the operation and administration of the districts.

Funding for streetlight maintenance services is thr ough a blend of assessment revenue and property taxes. This engineers’ report relates to the levy of special assessments.

There are two assessment rates for streetlights: $1 2.38 (referred to as Zone A for identification purposes) and $108.60 (referred to as Zone B for identification purposes).

The assessment for Zone A is constant, while the assessment for Zone B incorporates an escalation provision that allows it to adjust autom atically each year by the change in consumer price index. As territories annex into th e City in future years, annexation to Zone B of the District will be a condition of the annexation approval process.

Annually, the City establishes the assessments for each Zone based on the special benefit received by the properties in that Zone and the ass ociated net special benefit expenses.

These special benefit expenses are based on the his torical and estimated costs to maintain the improvements that provide direct and s pecial benefits to properties within each Zone of the District and include all expenditu res, deficits, surpluses, revenues, and reserves. Each parcel is assessed proportionately for only those improvements provided and for which the parcel receives special benefits.

Following consideration of all public comments and written protests at a noticed public hearing and review of the Report, the City Council may order amendments to the Report or confirm the Report as submitted. Following final approval of the Report and confirmation of the assessments, the Council may order the levy and collection of assessments for Fiscal Year 2026/2027 pursuant to the 1972 Act. Onc e the levy is approved, the assessment information will be submitted to the Cou nty Auditor-Controller and included on the property tax roll for each benefiting parcel for Fiscal Year 2026/2027.

B. EFFECT OF PROPOSITION 218
On November 5 1996, the electorate approved Proposi tion 218, Right to Vote on Taxes Act, which added Articles XIIIC and XIIID to the Ca lifornia Constitution. The Article XIIID affects all assessments upon real property for a special benefit conferred on the property.

Assessments imposed under the Landscaping and Light ing Act of 1972 encompasses these types of benefit assessments.

The provisions of Proposition 218 can be summarized in four general areas:

1. Strengthens the general and special tax provisions of Propositions 13 and 62;

2. Extends the initiative process to all local taxes, assessments, fees and charges;

3. Adds substantive and procedural requirements to assessments; and

4. Adds substantive and procedural requirements to property-related fees and charges.

Fiscal Year
2026/2027

City of Santa Clarita
Landscaping and Lighting District
Engineer’s Report

Prior to Proposition 218, property owners petitioned to be annexed into one or more of the Existing Districts and were annexed to the appropriate Zones or established as new Zones in those districts. After the passage of Proposition 218, inclusion of various developments and parcels to the districts included the balloting of the property owners of record in compliance with Proposition 218. Likewise, Zones and parcels subject to a proposed new or increased assessment were balloted for those new or increased assessments in accordance with Article XIIID of the Constitution.

C. ANNUAL CONSUMER PRICE INDEX ADJUSTMENT
With the exceptions of Street Lighting Zone A, and Landscaping Zones T2 and T33, the authorized maximum assessment rates for each Zone i nclude an annual cost of living adjustment based on the annual percentage change in the Consumer Price Index (CPI).

This annual adjustment to the maximum assessment ra tes authorized is defined as follows:

The maximum assessment rate may increase each fisca l year based on the annual change in the Consumer Price Index (CPI), during th e preceding year, for All 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).

For Fiscal Year 2026/2027, the applicable CPI incre ase during the preceding year and applied to the applicable Zone maximum assessment rates is 3.01%.

Fiscal Year
2026/2027

City of Santa Clarita
Landscaping and Lighting District
Engineer’s Report

II. PLANS AND SPECIFICATION
A. IMPROVEMENTS AUTHORIZED BY THE 1972 ACT
As applicable or may be applicable to this District, the 1972 Act defines improvements to mean one or any combination of the following:
 The installation or planting of landscaping.
 The installation or construction of statuary, foun tains, and other ornamental structures and facilities.
 The installation or construction of public lightin g facilities, including, but not limited to, traffic signals.
 The installation or construction of any facilities which are appurtenant to any of the foregoing or which are necessary or convenient for the maintenance or servicing thereof, including, but not limited to, grading, cl earing, removal of debris, the installation or construction of curbs, gutters, wal ls, sidewalks, or paving, or water, irrigation, drainage, or electrical facilities.
 The installation of park or recreational improveme nts, including, but not limited to, all of the following:
 Land preparation, such as grading, leveling, cutti ng and filling, sod, landscaping, irrigation systems, sidewalks, and drainage.
 Lights, playground equipment, play courts, and pub lic restrooms.  The maintenance or servicing, or both, of any of t he foregoing:
 The acquisition of land for park, recreational, or open-space purposes.  The acquisition of any existing improvement otherw ise authorized pursuant to this section.
 Incidental expenses associated with the improvemen ts include, but are not limited to:
 The cost of preparation of the report, including p lans, specifications, estimates, diagram, and assessment;
 The costs of printing, advertising, and the publis hing, posting and mailing of notices;
 Compensation payable to the County for collection of assessments;  Compensation of any engineer or attorney employed to render services;  Any other expenses incidental to the construction, installation, or maintenance and servicing of the improvements;
 Any expenses incidental to the issuance of bonds o r notes pursuant to Section 22662.5.
 Costs associated with any elections held for the a pproval 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, o peration, and servicing of any improvement, including:
 Repair, removal, or replacement of all or any part of any improvement.  Providing for the life, growth, health, and beauty of landscaping, including cultivation, irrigation, trimming, spraying, fertilizing, or treating for disease or injury.

Fiscal Year
2026/2027

City of Santa Clarita
Landscaping and Lighting District
Engineer’s Report

 The removal of trimmings, rubbish, debris, and oth er solid waste.  The cleaning, sandblasting, and painting of walls and other improvements to remove or cover graffiti.

B. DESCRIPTION OF IMPROVEMENTS TO BE MAINTAINED AND SERVICED Landscaping Improvements
The improvements installed, maintained and serviced within the Landscaping Zones are generally described as improvements within public rights-of-way and dedicated landscape easements within various tracts and on individual p arcels located throughout the City including, but not limited to: landscaping, plantin g, shrubbery, trees, grass, other ornamental vegetation, irrigation systems, hardscap es and fixtures; statuary, fountains and other ornamental structures and facilities; public lighting facilities; facilities which are appurtenant to any of the foregoing or which are ne cessary or convenient for the maintenance or servicing thereof, including, but not limited to, clearing, removal of debris, the installation or construction of curbs, gutters, walls, sidewalks, or paving, or water, irrigation, drainage, or electrical facilities; and , park or recreational improvements, including, but not limited to, playground equipment , shade structures, play courts, public restrooms, and paseos/trails.

District funds are used for the maintenance and ser vicing including, but not limited to, labor, electrical energy, water, materials, contrac ting services, administration, reserve, and other expenses necessary for the satisfactory m aintenance and servicing of these improvements.

Maintenance means the furnishing of services and ma terials for the ordinary and usual maintenance, operation and servicing of the ornamen tal structures, landscaping and appurtenant facilities, including repair, removal or replacement of all or part of any of the ornamental structures, landscaping or appurtenant facilities; providing for the life, growth, health and beauty of the landscaping, including cul tivation, irrigation, trimming, spraying, fertilizing, and treating for disease or injury; th e removal of trimmings, rubbish, debris, other solid waste; and pest control; the cleaning, sandblasting, and painting of walls and other improvements to remove or cover graffiti. Ser vicing means the furnishing of electricity for the operation of any appurtenant facilities, water for the irrigation and control of the landscaping, and the maintenance of any of the ornamental structures, landscaping and appurtenant facilities.

The plans and specifications for the improvements a re voluminous and are not bound in this Report but by reference are incorporated and m ade a part of the Report; and are on file at the City. A brief description of what is im proved and maintained within the Landscaping Zones can be found in the Appendix of this Report.

Fiscal Year
2026/2027

City of Santa Clarita
Landscaping and Lighting District
Engineer’s Report

The following is a general description of the location of each Landscaping Zone:

Zone Description
1 Golden Valley Centex
2 Soledad Entertainment (Inactive)
3 Sierra Heights
3A Sierra Heights
4 Via Princessa/Sierra Highway
5 Sunset Hills
5A Sunset Hills
6 Canyon Crest
7 Creekside
7A Woodlands (Inactive)
8 Ackerman Avenue
15 River Village
16 Valencia Industrial Center
17 Bouquet Canyon Road/Railroad Avenue
18 Town Center / Tourney Rd
19 Bridgeport / Bouquet
20 Golden Valley Ranch – Commercial
21 Golden Valley Ranch - Residential
22 Henry Mayo Newhall Memorial Hospital
23 Montecito (Inactive)
24 Canyon Gate
25 Valle Di Oro
26 Centre Pointe
27 Circle J Ranch
28 Newhall
29 Villa Metro
30 Penlon
31 Five Knolls
32 Vista Canyon Ranch Area
33 Sand Canyon Plaza
2008-1 Area-wide Beautification
T1 Seco Canyon Village/Faircliff
T1B Plum/Whites Canyon
T2 Old Orchard
T2A Skyline Ranch

Fiscal Year
2026/2027

City of Santa Clarita
Landscaping and Lighting District
Engineer’s Report

Zone Description
T3 Valencia Hills
T3B Valencia Hills
T4 Valencia Meadows
T5 Valencia Glen
T6 Valencia South Valley
T7 Valencia Central & North Valley
T8 Summit
T17 Rainbow Glen
T20 El Dorado Village
T23 Mountain View Slopes
T23A Mountain View Condos
T23B Seco Villas
T29 American Beauty
T31 Shangri La
T33 Canyon Park
T44 Bouquet Canyon
T46 Northbridge
T47 Northpark
T48 Shadow Hills
T51 Valencia High School
T52 Stonecrest
T62 Canyon Heights
T65 Fair Oaks Ranch
T65A Ranch at Fair Oaks
T65B Fair Oaks Park (inactive)
T67 Miramontes
T68 West Creek
T69 West Hills
T71 Haskell Canyon Ranch
T76 Tesoro Adobe
T77 West Creek Park (Inactive)

Street Lighting Improvements
Street Lighting Zones within the District were esta blished to collect funds to cover the expenses for energy and maintenance of streetlights in the City. These costs are billed by the Southern California Edison Company for the operation of the streetlights, inclusive of decorative and Highway Safety Lights (HSL) streetli ghts. In 2017, the City Council approved a Purchase and Sale Agreement with Souther n California Edison (Edison) to acquire the City’s streetlight system. As of April 2026, the City has acquired and accepted

Fiscal Year
2026/2027

City of Santa Clarita
Landscaping and Lighting District
Engineer’s Report

for maintenance 18,038 streetlights with energy eff icient light-emitting diode (LED) fixtures.

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 installment or replacement of said lighting and all appurtenant work necessary to complete said installation or replacement.  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, maintenance, and servicing means all work necessary for the daily maintenance required to maintain said lights in proper operation including providing said lights wi th the proper energy necessary to operate the lights.
 The payment of debt service on bonds or other obli gations, including installment payments, that are issued or incurred during the fi scal year. Obligations have been incurred for the acquisition, installation, convers ion, and retrofitting of streetlights within the District and may be secured by or payabl e from a portion of the annual assessments levied each fiscal year until the oblig ations are fully paid. The City Council has determined that the cost of acquiring, installing, converting, and retrofitting streetlights within the District exceeded the amoun t that can reasonably be funded through a single annual assessment. Accordingly, th e estimated costs, together with incidental expenses and financing costs, may be collected over a period not exceeding thirty (30) years. The current maximum annual installment payment is $858,544, with all bonds originally scheduled for retirement in FY 2046-47. However, to support the City’s goal of retiring all bonds by September 2028 and thereby reducing total interest cost associated with bond financing, the City paid down $4,015,000 in 2025. Additional redemptions are anticipated in 2027 and 2028. These actions are expected to 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 associated with these improvements will be the cost of operations, maintenance, and service during Fiscal Year 2026/2027.

Plans and Specifications for the improvements withi n 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. These plans and specifi cations as well as the location of the streetlights included on lighting inventory maps ar e on file at the City where they are available for public inspection.

Fiscal Year
2026/2027

City of Santa Clarita
Landscaping and Lighting District
Engineer’s Report

C. CAPITAL IMPROVEMENT PROJECTS
The following is a brief description of the new Capital Improvement Projects for Fiscal Year 2026/2027 in the Landscape Maintenance District.

Zone T7 – Valencia Central Valley & North Valley
Pedestrian Bridge Approach Improvements (M1048) - The project will complete necessary repairs to the concrete walkway approaching the nor th side of the pedestrian bridge spanning over Carrizo Drive adjacent to Valencia Ce ntral Valley Park. Several sections have been damaged or displaced due to tree root int rusion and ground settlement and have reached the end of their useful life. Additionally, the existing wrought iron fencing will be removed and replaced with an updated two-rail handrail to match the pedestrian bridge that spans El Paseo Drive.

Fiscal Year
2026/2027

City of Santa Clarita
Landscaping and Lighting District
Engineer’s Report

III. ESTIMATE OF COSTS
The estimated costs for the operation, acquisition, installation, maintenance and servicing of the facilities for Fiscal Year 2026/2027 are sho wn below. The 1972 Act provides that the total cost of the maintenance, services and annual assessment installments, together with incidental expenses, may be financed from the assessment proceeds. The incidental expenses may include financing costs, engineering f ees, legal fees, printing, mailing, postage, publishing, and all other related costs identified with the district proceedings.

The estimated costs of the improvements for the District are voluminous and are not bound in this report but by this reference are incorporat ed and made a part of this report. The estimated costs are on file at the City where they are available for public inspection. The annual budgets for each of the Landscaping Zones within the District, as well as the overall Street Lighting Budget for the District, are shown on the following pages:

Fiscal Year
2026/2027

City of Santa Clarita
Landscape and Lighting District
Engineer’s Report

Landscaping Budgets:

Zone Description
Projected
Beginning
Fund
Balance as
of 7/1/2026
Projected
Revenue
Projected
Interest
Revenue
Projected
Ad
Valorem
Revenue
Projected
Total
Revenues
Projected
Operation &
Maintenance
Expenses
Projected
Capital
Expenses
Projected
Total
Expenses
Projected
Reserve
FY 26-27 FY 26-27 FY 26-27 FY 26-27 FY 26-27 FY 26-27 FY 26-27 FY 26-27 1 Golden Valley Centex $106,851 $13,087 $4,371 $17,458 $3,673 $0 $3,673 $120,636 3 Sierra Heights 511,945 56,572 20,944 77,516 41,954 10,000 51,954 537,507 4 Via Princessa/Sierra Hwy 168,210 121,176 6,882 128,057 36,782 7,500 44,282 251,985 5 Sunset Hills 403,118 100,344 16,492 116,835 146,957 10,000 156,957 362,997 6 Canyon Crest 634,330 89,600 25,951 115,551 119,424 15,000 134,424 615,457 7 Creekside 497,321 226,159 20,346 246,505 184,515 10,000 194,515 549,311 8 Friendly/Sierra 58,313 10,384 2,386 12,770 10,859 0 10,859 60,224 15 River Village 1,449,438 360,743 59,297 420,039 277,362 28,000 305,362 1,564,115 16 Valencia Industrial Center 666,327 361,751 27,260 389,010 377,539 0 377,539 677,799 17 Bouquet/Railroad Ave 442,501 112,581 18,103 130,684 59,203 30,000 89,203 483,982 18 Town Center/Tourney Road 1,408,301 727,683 57,614 785,296 555,236 100,000 655,236 1,538,361 19 Bridgeport/Bouquet 24,720 132,538 1,011 133,549 105,065 0 105,065 53,205 20 Golden Valley Ranch-Commercial 685,282 101,196 28,035 129,231 121,154 20,000 141,154 673,359 21 Golden Valley Ranch-Residential 877,722 402,074 35,908 437,981 307,059 0 307,059 1,008,644 22 HMNMH 155,110 21,434 6,346 27,780 23,750 0 23,750 159,140 24 Canyon Gate 371,531 52,509 15,199 67,708 50,346 3,000 53,346 385,893 25 Valle Di Oro 41,578 18,520 1,701 20,221 13,005 3,000 16,005 45,793 26 Center Point-Commercial 1,182,974 190,601 48,396 238,997 202,081 5,000 207,081 1,214,889 27 Circle J 843,384 674,188 34,503 708,691 627,183 25,000 652,183 899,892 28 Newhall 437,900 595,745 17,915 613,660 460,519 35,000 495,519 556,041 29 Villa Metro 362,924 72,555 14,847 87,402 64,634 0 64,634 385,692 30 Penlon 103,934 35,250 4,252 39,502 30,688 5,000 35,688 107,748 31 Five Knolls 1,069,796 215,137 43,766 258,902 194,369 40,000 234,369 1,094,329 32 Vista Canyon 467,457 75,226 19,124 94,349 49,808 10,000 59,808 501,998 33 Sand Canyon Plaza 0 82,599 0 82,599 0 0 0 82,599 T1 Faircliff 103,896 33,500 4,250 37,750 41,818 5,000 46,818 94,828

Fiscal Year
2026/2027

City of Santa Clarita
Landscape and Lighting District
Engineer’s Report

Zone Description
Projected
Beginning
Fund
Balance as
of 7/1/2026
Projected
Revenue
Projected
Interest
Revenue
Projected
Ad
Valorem
Revenue
Projected
Total
Revenues
Projected
Operation &
Maintenance
Expenses
Projected
Capital
Expenses
Projected
Total
Expenses
Projected
Reserve
FY 26-27 FY 26-27 FY 26-27 FY 26-27 FY 26-27 FY 26-27 FY 26-27 FY 26-27 T1B Plum/Whites Canyon 16 0 1 1 0 0 0 16
T2 Old Orchard 406,145 293,462 16,615 127,332 437,410 322,444 90,000 412,444 431,111 T2A Skyline 464,102 180,193 18,986 199,179 145,780 20,000 165,780 497,501 T3 Valencia Hills 331,688 208,258 13,569 88,357 310,185 242,991 60,000 302,991 338,882 T4 Valencia Meadows 322,932 224,625 13,211 44,936 282,773 229,830 40,000 269,830 335,875 T5 Valencia Glen 377,979 220,648 15,463 77,833 313,944 250,520 50,000 300,520 391,403 T6 Valencia South Valley 446,009 168,840 18,246 187,086 130,745 32,000 162,745 470,351 T7 Valencia Central & North Valley 495,053 581,747 20,253 602,000 467,173 465,000 932,173 164,880 T8 Valencia Summit (6,949) 1,584,533 0 1,584,533 1,321,083 80,000 1,401,083 176,501 T17 Rainbow Glen 117,896 54,318 4,823 59,141 48,503 16,000 64,503 112,534 T20 El Dorado Village 523,929 189,000 21,434 210,434 175,918 25,000 200,918 533,445 T23 Mountain View Slopes 195,108 1,248,300 7,982 1,256,282 1,102,970 50,000 1,152,970 298,421 T23A Mountain View Condos 601,261 441,557 24,598 466,155 372,689 20,000 392,689 674,727 T23B Seco Villas 163,549 151,800 6,691 158,491 114,842 20,000 134,842 187,198 T29 American Beauty 717,081 77,350 29,336 106,686 68,225 7,000 75,225 748,542 T31 Shangri-la 986,880 514,299 40,373 554,673 446,328 20,000 466,328 1,075,225 T33 Canyon Park 918,031 100,200 37,557 137,757 96,286 0 96,286 959,502 T44 Bouquet Cyn (243,149) 181,200 0 181,200 146,709 40,000 186,709 (248,658) T46 Northbridge 1,751,018 2,534,511 71,635 2,606,146 1,970,515 80,000 2,050,515 2,306,649 T47 Northpark 879,602 1,110,374 35,985 1,146,358 822,203 60,000 882,203 1,143,758 T48 Shadow Hills (400,851) 118,125 0 118,125 89,284 40,000 129,284 (412,010) T51 Valencia High School 1,165,557 621,550 47,683 669,233 535,316 150,000 685,316 1,149,475 T52 Stonecrest Lower 313,537 576,982 12,827 589,808 609,798 60,000 669,798 233,547 T62 Canyon Heights 95,123 192,760 3,892 196,652 160,926 10,000 170,926 120,849 T65 Fair Oaks Ph 1 1,037,972 108,350 42,464 150,814 186,736 15,000 201,736 987,050 T65A Fair Oaks Ph 2 & 3 861,959 236,500 35,263 271,763 265,262 10,000 275,262 858,460 T67 Miramontes 634,446 283,500 25,955 309,455 227,250 15,000 242,250 701,651 T68 West Creek Village 401,258 172,211 16,416 188,627 174,633 20,000 194,633 395,252

Fiscal Year
2026/2027

City of Santa Clarita
Landscape and Lighting District
Engineer’s Report

Zone Description
Projected
Beginning
Fund
Balance as
of 7/1/2026
Projected
Revenue
Projected
Interest
Revenue
Projected
Ad
Valorem
Revenue
Projected
Total
Revenues
Projected
Operation &
Maintenance
Expenses
Projected
Capital
Expenses
Projected
Total
Expenses
Projected
Reserve
FY 26-27 FY 26-27 FY 26-27 FY 26-27 FY 26-27 FY 26-27 FY 26-27 FY 26-27 T69 West Creek Canyon Estates 885,989 766,423 36,246 802,669 629,008 0 629,008 1,059,650 T71 Haskell Cyn Ranch 436,406 145,242 17,853 163,096 123,449 0 123,449 476,053 T76 Tesoro (68,800) 163,542 0 163,542 177,371 177,371 (82,629) Areawide 5,181,040 8,803,461 145,612 1,021,870 9,970,943 8,486,019 100,000 8,586,019 6,565,964 TOTAL $33,066,680 $27,137,011 $1,315,864 $1,360,328 $29,813,204 $24,245,789 $1,956,500 $26,202,289 $36,677,595

Note: Beginning Fiscal Year 2025/26, Zone T1B Fund is combined with Areawide Fund as they are paying for the same type of improvements.

The following table summarizes the MWD Repair and Replacement funds for West Creek/West Hill area :

Zone Description
Total Capital
Improvements
Funds
Required as
of 7/1/2026
Capital
Improvement
Funds
Collected to
Date
Pending
Funds to
be
Collected
Term
Remaining
to Collect
Funds to
be
Collected
Annually
Net
Assessment
Maximum
Rate/Parcel
Applied
Rates
No.

Parcels
Benefit
Units
(Yrs) FY 26-27 FY 26-27 FY 26-27 FY 26-27 FY 26-27
T69-Res West Hills Residential $458,909 $458,909 $0 $0 $0 $609.43 $0.00 720.00 873.00 T69-Com West Hills Commercial 4,635 4,635 0 0 0 $683.65 $0.00 4.00 7.44 T77 West Creek Park 1,316,536 1,316,536 0 0 0 $214.78 $0.00 1,675.00 1,960.82 TOTAL $1,780,081 $1,780,081 $0 $0 $0 2,399 2,841.26

Metropolitan Water District (MWD) Repair and Replac ement funds were created to finance the repair and replacement costs for the landscaping located within MWD’s property due to ei ther future installation of a new MWD pipeline or f uture repairs to the existing MWD pipeline within the West Creek/West Hills area (T69 and T77). Assessments levied for this purpose are kept separately from the normal operations and maintenance assessments for Zone T69 and Zone T77.

Fiscal Year
2026/2027

City of Santa Clarita
Landscape and Lighting District
Engineer’s Report

Street Lighting Budget:

Assessment Fund
Fund 359 Description

REVENUES

Assessment - Levy A $440,755
Assessment - Levy B 2,648,570
Street Lights Plan Check 25,000
Property Damage Payments 375,000
Total Revenues $3,489,325

EXPENDITURES

Personnel
Department $445,638
Other Administrative 192,044

Operations & Maintenance
Electric Utilities - Street Lights $1,563,924
Contractual Services 116,468
Streetlight Replacement 250,000
General
Administration 582,023
Subtotal Operations & Maintenance $3,150,097

Transfers
Transfers In From Ad-Valorem ($522,022)
Transfers Out to Debt Service Fund 861,250
Total Expenditures $3,489,325

SURPLUS (DEFICIT) $0

Fund Analysis
Estimated Beginning Fund Balance (7/01/26) ($0)
Estimated Revenues $3,489,325
Estimated Expenditures ($3,489,325)
Estimated Ending Fund Balance (6/30/27) $0
Operating Reserves ($1,575,049)
Reserves for capital replacement (6/30/27) ($1,575,048) 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.

Fiscal Year
2026/2027

City of Santa Clarita
Landscape and Lighting District
Engineer’s Report

IV. METHOD OF APPORTIONMENT OF ASSESSMENT
A. GENERAL
Part 2 of Division 15 of the Streets and Highways Code, the Landscaping and Lighting Act of 1972, permits the establishment of Assessment Di stricts by cities for the purpose of providing certain public improvements which include the acquisition, construction, maintenance and servicing of streetlights, traffic signals and landscaping facilities.

Section 22573, Landscaping and Lighting Act of 1972 requires that assessments be levied according to benefit rather than according to assessed value. This section states:
"The net amount to be assessed upon lands within an Assessment District may be apportioned by any formula or method which fairly d istributes the net amount among all assessable lots or parcels in proportion to the est imated benefits to be received by each such lot or parcel from the improvements.”
The 1972 Act permits the designation 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 different degrees of benefit from the improvements." (Sec. 22574). Thus, the 1972 Act requires the levy of a true "assessment" rather than a "special tax."
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 assessa ble and the City must separate the general benefits from the special benefits.

B. REASON FOR THE ASSESSMENT
The assessment is proposed to be levied to defray the costs of the acquisition, installation, maintenance and servicing of landscaping and lighti ng improvements, as previously defined herein in Part A of this Report.

C. SPECIAL BENEFIT ANALYSIS
In determining the proportionate special benefit de rived by each identified parcel, the proximity of the parcel to the public improvements detailed in Part A above, and the capital, maintenance and operating costs of said public impr ovements, was considered and analyzed. Due to the close proximity of the parcels to the improvements detailed in Part A above, it has been demonstrated and determined the parcels are uniquely benefited by, and receive a direct advantage from, and are confer red a particular and distinct special benefit over and above general benefits by, said pu blic improvements in a way that is particular and distinct from its effect on other parcels and that real property in general and the public at large do not share.

Landscaping Benefits
Street Landscaping
Trees, landscaping, hardscaping, ornamental structures and appurtenant facilities, if well maintained, confer a particular and distinct special benefit upon real property within each Zone of Benefit by providing beautification, shade and positive enhancement of the community character, attractiveness and desirability of the surroundings. In addition, all of the aforementioned contributes to a specific increase in property desirability and a specific

Fiscal Year
2026/2027

City of Santa Clarita
Landscape and Lighting District
Engineer’s Report

enhancement of the property value of each parcel wi thin each Zone of Benefit which confers a particular and distinct special benefit upon the real property within each Zone of Benefit.

In Parkways and Land Values, written by John Nolan and Henry V. Hubbard in 1937, it is stated:
“... there is no lack of opinion, based on general principals and experience and common sense, that parkways do in fact add value to property, even though the amount cannot be determined exactly.... Indeed, in most cases where public money has been spent for parkways the assumption has been definitely made that the proposed parkway will show a provable financial profit to the City. It has bee n believed that the establishment of parkways causes a rise in real estate values throughout the City, or in parts of the City...” In The Economic Value of Trees in Urban Areas, written by Phillip Killicoat, Eva Puzio and Randy Stringer in 2002, it is stated:
“Increased property values, increased tax revenues, increased income levels, faster real estate sales turn-over rates, shorter unoccupied periods…have all been linked to tree and landscape presence.”
It should be noted that the definition of “parkways” above may include the roadway as well as the landscaping alongside the roadway including City-owned and maintained trees within the public right-of-way.

Area-wide Beautification
Area-wide Beautification within the landscaped medi ans and tree-lined parkways along the major thoroughfares confer a particular and distinct special benefit upon real property within the City by providing beautification, and po sitive enhancement of the community character, attractiveness, and desirability of the City. In addition, all of the aforementioned contributes to a specific increase in property desi rability and a specific enhancement of the property value of each parcel within the City w hich confers a particular and distinct special benefit upon the real property within the C ity. These major thoroughfares are the entryways into the City and as such provide beautification to the entire City; therefore, all parcels within the City are conferred a special ben efit from the landscaped medians and tree-lined parkways in the major thoroughfares. Lan dscaping in the medians and parkways along the major thoroughfares provides onl y incidental benefits to motorists traveling to, from or through the City.

Recreational Trails and Greenbelts
Landscaping along recreational trails and greenbelts, if well maintained, confer a particular and distinct special benefit upon real property wit hin each Zone of Benefit by providing beautification and positive enhancement of the comm unity character, attractiveness and desirability of the surroundings. In addition, all of the aforementioned contributes to a specific increase in property desirability and a specific enhancement of the property value of each parcel of each parcel within each Zone of B enefit which confers a particular and distinct special benefit upon the real property within each Zone of Benefit.

In “Greenways for America” by Charles E. Little, it is stated:
“... [real estate] agents routinely advertise prope rties as being on or near the trail.... property near but not immediately adjacent to the Burke-Gilman Trail is significantly easier to sell and, according to real estate agents, sells for an average of 6 percent more as a result of its proximity to the trail. Property imme diately adjacent to the trail, however, is

Fiscal Year
2026/2027

City of Santa Clarita
Landscape and Lighting District
Engineer’s Report

only slightly easier to sell.... trails are an amenity that helps sell homes, increase property values and improve the quality of life.”
Additionally, the National Recreation and Park Association, in June 1985, stated:
“The recreation value is realized as a rise in the value of land and other property in or near the recreation area, and is of public interest to t he taxpayers, who have a stake in a maximum of total assessed values.”
Operation and maintenance of the trails and greenways within the City confers a particular and distinct special benefit to those properties wi thin the community immediately surrounding the improvements.

Street Lighting Improvement Benefits
Most of the street lighting improvements were condi tions of approval for the creation or development of the parcels. In order to create or d evelop the parcels, the City required the original developer to install, and guarantee th e maintenance of, street lighting and appurtenant facilities to serve the parcels. Therefore, these parcels within the District could not have been developed in the absence of the installation and promised maintenance of these facilities.

The proper maintenance of the street lighting and a ppurtenant facilities specially benefit parcels within the District. The proper maintenance of the street lighting and appurtenant facilities reduces property-related crimes (especially vandalism) against properties in the District. The street lighting located in the District helps to visually join the various segments of the community, which enhance property. In additi on, all of the above-mentioned improvements contribute to a specific enhancement o f the property value of each of the parcels within the District.

The benefit provided by street lighting consists of safety for pedestrians, motorists living, and owning property in the District during the nigh ttime hours. This is a particular and distinct special benefit to all developed parcels in the District.

Streetlights can be determined to be an integral pa rt of streets as a permanent public improvement. One of the principal purposes of fixed roadway lighting is to create a nighttime environment conducive to quick, accurate, and comfortable seeing for the user of the facility. These factors, if attained, combin e to improve traffic safety and achieve efficient traffic movement. Fixed lighting can enab le the motorist to see detail more distinctly and to react safely toward roadway and traffic conditions present on or near the roadway facility.

Streets are constructed for the safe and convenient travel by vehicles and pedestrians.

They also provide an area for underground and overhead utilities.

Streetlights are considered an integral part of the entire street, the same as curb, gutters, pavement, signage and striping. They are the elemen ts that provide a safe route for motorists and pedestrians. Streetlights are install ed to make streets safer. Assessments for the acquisition, maintenance and servicing of streets may include streetlights.

Streetlights are installed to provide better visibility for drivers. One hundred (100) percent of the illumination from the lights is directed to the street, ninety (90) percent on the street side of the curb and ten (10) percent behind the cu rb. The spacing of the lights is based on the speed of the vehicles and the natural ability of the motorists’ eyes to adjust to light and dark areas.

Fiscal Year
2026/2027

City of Santa Clarita
Landscape and Lighting District
Engineer’s Report

The systems of streets within the District are established to provide access to each parcel in the District. Streetlights provide a safer stree t environment for owners of the parcels served. If the parcels were not subdivided to indiv idual parcels within the District, there would be no need for providing a system of streets with safety lighting for the owners of the individual parcels.

The City has determined that streetlights are also an integral part of the quality of life within the City. This quality of life is a special benefit to some degree to all parcels, except government owned parcels, including easements, and flood channel parcels. Therefore, the acquisition, installation, operation and maintenance of streetlights are for the express, special benefit of the parcels within the District.

D. GENERAL BENEFITS
General Benefit within Landscaping Zones
The general benefits associated with trees, landsca ping improvements, hardscaping, ornamental structures and appurtenant facilities lo cated near the parcels within the Districts are considered incidental, negligible and non-quantifiable to the public at large.

Landscaping in the medians along the major thorough fares provides only incidental, negligible and non-quantifiable benefits to motorists traveling to, from or through the City.

Operation and maintenance of the trails and greenwa ys within the City provides only incidental, negligible and non-quantifiable benefit s to pedestrians and cyclists traveling through the trails and greenbelts. The improvements detailed in Part A herein confer special benefits that affect the assessed property in a way that is particular and distinct from the effects on other parcels and that real pro perty in general and the public at large do not share.

General Benefit within Lighting Zones
In addition to the special benefits received by the parcels within the Street Lighting Zones, there are incidental general benefits conferred by the improvements.

It is estimated that the general benefit portion of the benefit received from the lighting improvements is 14.5 percent of the total benefit. Nonetheless, the City has agreed to ensure that no property is assessed in excess of th e reasonable cost of the proportional special benefit conferred on that property.

The total benefits for lighting are thus a combination of the special benefits to the parcels within the District and the general benefits to the public at large. The portion of the total street lighting maintenance costs that are associat ed with general benefits will not be assessed to the parcels in the district, but will b e paid from other City Funds. These general benefits are more than adequately offset by the contributions from the ad valorem street lighting revenues.

E. APPORTIONMENT METHODOLOGY
Landscaping Methodology
The following table lists the various Zones within the District, their land use and assessment type, and the number of assessable parcels, units, acreage or EBU’s.

Fiscal Year
2026/2027

City of Santa Clarita
Landscape and Lighting District
Engineer’s Report

Equivalent Benefit Units (EBU’s)
In order to allocate benefit fairly between the par cels, an Equivalent Benefit Unit (EBU) methodology is proposed which equates different typ es of land uses to a single-family residential parcel, thereby allowing a uniform method of assessment.

The EBU method uses the single-family home as the basic unit of apportionment. A single- family home equals one Equivalent Benefit Unit (EBU). Every other land use is converted to EBU’s as described below. All properties in the District will be assigned benefit units and land use classifications per the County Assesso r’s roll. (Inaccuracies in the County data will be reviewed on a case by case basis as they are brought to the City’s attention.) A methodology has been developed to calculate the EBU’s for other residential land uses and for non-residential parcels. Every land use is converted to EBU’s: parcels containing apartments are converted to EBU’s based on the numb er of benefit units on each parcel of land; non-residential parcels are converted based on the lot size of each parcel of land.

There are various apportionment methodologies used in the District. A “Method Code” in the table below identifies the specific methodology used for each Zone. These “Method Codes” are explained after the table.

Pcls / Units Method Code
Zone Land Use
Asmt.

Type
Acreage /
EBU's
(descriptions
follow this
table)
1 Res EBU 261.735 3
2 Comm Parcel 1 1
3 Res Parcel 76 1
3A Res Parcel 176 1
4 Comm EBU 526.118 4
5 Res Parcel 161 1
5A Res Parcel 14 1
6 Res EBU 280.000 4
7 Res EBU 1,027.997 4
7A Res EBU 319.000 1
8 Res/Comm EBU 33.510 4
15 Res/Comm EBU 801.650 4
16 Comm/Vac EBU 7,786.2 4
17 Multiple EBU 1,283.710 4
18 Res/Comm EBU 4,042.681 4
19 Res/Comm EBU 1,203.795 4
20 Res/Comm EBU 337.320 4
21 Res EBU 486.580 4
22 Comm EBU 178.620 4
23 Res EBU 104.240 4

Fiscal Year
2026/2027

City of Santa Clarita
Landscape and Lighting District
Engineer’s Report

Pcls / Units Method Code
Zone Land Use
Asmt.

Type
Acreage /
EBU's
(descriptions
follow this
table)
24 Res/Other EBU 150.025 4
25 Res/Other EBU 80.717 4
26 Comm EBU 2,541.344 4
27 Res/Comm EBU 817.198 4
28 Res/Comm EBU 5,535.635 4
29 Res/Comm EBU 322.466 5
30 Res EBU 141.000 2
31 Res EBU 522.126 4
32 Res/Comm EBU 821.60 7
33 Res/Comm EBU 506.99 4
2008-1 Res/Comm EBU 97,739.940 4
T1 Comm EBU 5.000 2
T1B Res EBU 3,062.732 8
T2 Res/Comm EBU 1,128.701 4
T2A Res EBU 1,673.721 8
T3 Res/Comm EBU 462.000 4
T3B Res/Comm EBU 206.459 4
T4 Res/Comm EBU 955.853 4
T5 Res/Comm Parcel 741 1
T6 Res/Comm Parcel 603 1
T7 Res/Comm EBU 1,972.025 4
T8 Res/Comm Parcel 2,140 1
T17 Res Parcel 74 1
T20 Res/Comm Parcel 630 1
T23 Res/Comm Parcel 1,493 1
T23A Res Parcel 383 1
T23B Res Parcel 156 1
T29 Res Parcel 221 1
T31 Res/Comm Parcel 450 1
T33 Res Parcel 501 1
T44 Res EBU 302 9
T46 Res/Comm EBU 2,314.622 4
T47 Res/Comm EBU 1,929.172 4
T48 Res EBU 105 9
T51 Res/Comm Parcel 802 1
T52 Res Parcel 488.450 1

Fiscal Year
2026/2027

City of Santa Clarita
Landscape and Lighting District
Engineer’s Report

Pcls / Units Method Code
Zone Land Use
Asmt.

Type
Acreage /
EBU's
(descriptions
follow this
table)
T62 Res EBU 220.2974 9
T65 Res Parcel 394 1
T65A Res EBU 1,075.000 2
T65B Res EBU 710.000 2
T67 Res Parcel 420 1
T68 Res/Comm EBU 1,087.819 6
T69 Res/Comm EBU 878.284 6
T71 Res Parcel 223 1
T76 Res Parcel 1,529 1
T77 Res EBU 1,960.820 6

The number of parcels, units, acres and EBU’s shown in the table above reflect the current information for the District. These numbers will be updated prior to submitting the final Assessment Roll to the County Auditor-Controller for placement on the property tax bills.

Fluctuations in the number of parcels and other inf ormation may occur from year to year as parcels subdivide, combine and/or change uses.

Method code definition:

Method 1 – The assessment is apportioned to the benefiting p roperties on a per-parcel basis.

Method 2 – The assessment is apportioned to the benefiting p roperties based on Equivalent Benefit Units (EBU’s) such that a Single Family Detached Residence (SFR) is equal to 1 EBU and all other properties are convert ed to EBU’s based on their relative benefit as compared to an SFR as follows:

Method 3 – The assessment is apportioned to the benefiting p roperties based on Equivalent Benefit Units (EBU’s) such that a Single Family Detached Residence (SFR) is equal to 1 EBU and all other properties are convert ed to EBU’s based on their relative benefit as compared to an SFR as follows:

Land Use Assessed Unit EBU
Single Family Residential 1 single family dwelling unit 1 EBU Multi-Family Residential Condos 1 single family dwelling unit 1 EBU Multi-Family Residential Apartments 1 apartment unit 1 EBU Commercial Industrial 1 commercial/industrial parcel 5 EBU

Fiscal Year
2026/2027

City of Santa Clarita
Landscape and Lighting District
Engineer’s Report

Assessed EBU EBU
Land Use Unit x Factor = Rate
Residential
Single Family home 1 dwelling x 1 = 1.00 EBU / dwelling Single Family vacant (subdivided) 1 parcel x 0.25 = 0.25 EBU / parcel Multi-Family (incl. Condo) 1 dwelling x 0.8 = 0.80 EBU / dwelling Mobile Home Parks 1 space x 0.5 = 0.50 EBU / space
Developed Non -Residential 1 acre x 6 = 6.00 EBU / acre Vacant / Park / School 1 acre x 1.5 = 1.50 EBU / acre

Method 4 – The assessment is apportioned to the benefiting p roperties based on Equivalent Benefit Units (EBU’s) such that a Single Family Detached Residence (SFR) is equal to 1 EBU and all other properties are convert ed to EBU’s based on their relative benefit as compared to an SFR as follows:

Assessed EBU EBU
Land Use Unit x Factor = Rate
Residential
Single Family home 1 dwelling x 1 = 1.00 EBU / dwelling Single Family vacant (subdivided) 1 parcel x 0.25 = 0.25 EBU / parcel Multi-Family (incl. Condo) 1 dwelling x 0.75 = 0.75 EBU / dwelling Mobile Home Parks 1 space x 0.5 = 0.50 EBU / space Developed Non -Residential 1 acre x 6 = 6.00 EBU / acre Vacant / Park / School 1 acre x 1.5 = 1.50 EBU / acre Special Cases Varied = Varied EBU

Method 5 – The assessment is apportioned to the benefiting p roperties based on Equivalent Benefit Units (EBU’s) such that a Single Family Detached Residence (SFR) is equal to 1 EBU and all other properties are convert ed to EBU’s based on their relative benefit as compared to an SFR as follows:

Assessed EBU EBU
Land Use Unit x Factor = Rate
Residential
Single Family home 1 dwelling x 1 = 1.00 EBU / dwelling Commercial 1 acre x 9.72 = 9.72 EBU / acre
Live -work (1) 1 unit x 1.15 = 1.15 EBU / unit
Vacant / Park / School 1 acre x 9.81 = 9.81 EBU / acre (1) Live-work units are for both residential and non-r esidential use. Each live-work unit will be assess ed 1 EBU for the residential unit plus 9.72 EBUs per acre of non-res idential use (including one parking space). The ty pical live-work unit is 2,400 Square Feet (“SF”) with 20% of the ar ea assigned to non-residential use, which equals 48 0 SF. The typical parking space is 180 SF. Therefore, the non -residential use of a live-work unit will be define d as 660 SF. An additional 0.15 EBU (660 SF / 43560 SF per acre x 9 .72 EBUs per acre) will be assigned to a live-work unit for the non-residential use, for a total of 1.15 EBUs per live-work unit.

Fiscal Year
2026/2027

City of Santa Clarita
Landscape and Lighting District
Engineer’s Report

Method 6 – The assessment is apportioned to the benefiting p roperties based on Equivalent Benefit Units (EBU’s) such that a Single Family Detached Residence (SFR) is equal to 1 EBU and all other properties are convert ed to EBU’s based on their relative benefit as compared to an SFR as follows:

Land Use Assessed Unit EBU
Single Family Residential 1 single family dwelling unit 1.00 EBU Multi-Family Residential Condos 1 dwelling unit 0.80 EBU Multi-Family Residential Apartments 1 apartment unit 0.70 EBU Commercial 1 acre 1.00 EBU

Method 7 – The assessment is apportioned to the benefiting p roperties based on Equivalent Benefit Units (EBU’s) such that a Single Family Detached Residence (SFR) is equal to 1 EBU and all other properties are convert ed to EBU’s based on their relative benefit as compared to an SFR as follows:

Land Use Assessed Unit EBU
Single Family Residential 1 single family dwelling unit 1.00 EBU Multi-Family Residential 1 dwelling unit 0.75 EBU
Non-Residential 1 acre 18.00 EBU
Vacant 1 acre 4.50 EBU

Method 8 – The assessment is apportioned to the benefiting p roperties based on Equivalent Benefit Units (EBU’s) such that a Single Family Detached Residence (SFR) is equal to 1 EBU and all other properties are convert ed to EBU’s based on their relative benefit as compared to an SFR as follows:

Land Use Assessed Unit EBU
Residential Properties
Residential Single-Family 1 single family dwelling unit 1.00 EBU Residential Multi-Family 1 dwelling unit 0.75 EBU
Residential Condominium 1 dwelling unit 0.80 EBU
Planned Single-Family Residential 1 dwelling unit 1.00 EBU Planned Condominium Residential 1 dwelling unit 0.80 EBU

Non-Residential Properties
Non-Residential Developed 1 acre 6.00 EBU
Planned Non-Residential 1 acre 6.00 EBU
Public Facility 1 acre 0.00 EBU
Public School Property 1 acre 0.00 EBU
Park 1 acre 0.00 EBU
Open Space 1 acre 0.00 EBU

Other Properties
Vacant Subdivided Residential Lot 1 parcel 1.00 EBU
Vacant Undeveloped Property 1 acre 1.50 EBU

Fiscal Year
2026/2027

City of Santa Clarita
Landscape and Lighting District
Engineer’s Report

Land Use Assessed Unit EBU
Exempt 1 acre 0.00 EBU
Special Case Property 1 parcel Varied EBU

Method 9 – The assessment is apportioned to the benefiting p roperties based on Equivalent Benefit Units (EBUs) such that a Single Family Detached Residence (SFR) is equal to one (1) EBU as follows:

Street Lighting Methodology
Residential Parcels
The following information can be used to determine the EBU count per parcel. Based on land use information provided by the County Assessor, it has been determined that in the existing district, approximately 96 percent of the parcels are in a residential category.

Approximately 95 percent are single-family homes or condominiums, and the remainders are duplexes, triplexes, or apartments. In view of this and the benefits derived by the family unit, both at and in the proximity of their propert y, a value of 1.00 has been assigned to the basic family unit or Equivalent Benefit Unit (E BU), i.e. the single-family home or condominium. The existing district includes some pr operties that may not actually have streetlights in their block but which do receive a neighborhood benefit from the lights in the area. These properties were also included in the District. Therefore a weighted value of 0.50 was given to “People Use” while “Intensity” and “Security Benefit” were each rated at 0.25 to form the basic unit (1.00 EBU). Parcels in other land use categories were assigned weighted values by comparison with this basic EBU.

In the remainder of the residential category, which is comprised of multiple rental type properties, the value for Intensity would remain at 0.25, but the other two items would increase in proportion to the number of family dwel ling units on the parcel. For example, a duplex was assigned 0.25 for Intensity, 1.00 for People Use and 0.50 for Security Benefit for a total of 1.75 EBU’s. The owner of such proper ty would therefore pay 1.75 times as much for lighting as the owner of a single-family unit. In consideration of the distance some units would be from the lighted roadway, Security B enefits in the residential category would not be increased beyond a value of 1.00. Thus , a 5-unit apartment would be assigned 0.25 for Intensity, 2.50 for People Use an d 1.00 for Security Benefits for a total of 3.75 EBU’s. As the number of apartments on a par cel increases, the service charge units assigned for people would follow a declining scale.

Land Use Assessed Unit EBU
Single Family Residential 1 single family dwelling unit 1 EBU Commercial Per acre of assessable land 3.57 EBU

Fiscal Year
2026/2027

City of Santa Clarita
Landscape and Lighting District
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. Equivalent Benefit Units (EBU’s) are assigned on the basis of average benefits for different groups of land uses, Groups A-K. Properties within the 10 land use categories in Group K varied widely from the norm and therefore these lots or parcels were considered on an individual basis. Each of the parcels or lots in these land use categories were identified on the official Street Lighting District maps and each streetlight or portion thereof in the immediate proximity of the lots or parcels benefiting the lots or parcels was assigned a number of units as i dentified below. The total number of EBUs determined for that category would be distributed among the lots or parcels in that category in proportion to the lot or parcel area as shown in the table below. A minimum of

3.00 EBUs would be assessed to each lot or parcel t o be compatible with group D which contains many of the smaller business categories.

Several large lots or parcels in outlying areas wit hin the existing Street Lighting District have no streetlights in their immediate proximity; therefore, they are assigned the minimum EBU value consistent with their limited lev el of special benefit. These parcels remain part of the overall assessment structure to ensure an equitable distribution of costs in proportion to the benefit received.

Since benefits have been related to property use and property users, no charge would be assessed on vacant parcels within the district.

RESIDENTIAL CLASSIFICATIONS People Use Security Intens ity SFR/Condo SFR and Condos 0.50 + 0.25 + 0.25 = 1.00 per parcel APT2 Apartments (2-4 units) 1/2 x units + 0.25 x units + 0.25 2 1.00 + 0.50 + 0.25 = 1.75 per parcel
3 1.50 + 0.75 + 0.25 = 2.50 per parcel
4 2.00 + 1.00 + 0.25 = 3.25 per parcel
APT5 Apartments (5-20 units) 1/2 x units + 1.00 + 0.25
5 2.50 + 1.00 + 0.25 = 3.75 per parcel
20 10.00 + 1.00 + 0.25 = 11.25 per parcel
APT21 Apartments (21-50 units) 1/3 x (units-20) + the total EBU for a 20-unit apartment 50 10.00 + 11.25 = 21.25 per parcel
APT51 Apartments (51-100 units) 1/4 x (units-50) + the total EBU for a 50-unit apartment 100 12.50 + 21.25 = 33.75 per parcel
APT101 Apartments (100+ units) 1/5 x (units-100) + the total EBU for a 100-unit apartment 101 0.20 + 33.75 = 33.95 per parcel
175 15.00 + 33.75 = 48.75 per parcel
200 20.00 + 33.75 = 53.75 per parcel
Total EBUs
Table 1 - EBU Calculations for Residential Parcels:

Fiscal Year
2026/2027

City of Santa Clarita
Landscape and Lighting District
Engineer’s Report

Table 2 summarizes the Non-Residential EBU calculation:

Exempt Parcels
The following properties generally do not benefit f rom the improvements and services being provided and may be exempt from the assessment: areas of public streets, avenues, lanes, roads, drives, courts, alleys, public easeme nts or rights-of-way, and District improvement areas, many of which are not assigned A ssessor’s Parcel Numbers. Also exempt are parcels identified as railroad rights-of way, utility easements and rights-of-way used exclusively for utility transmission, shared common areas (such as in condominium complexes), land dedicated as public open space or parks, small parcels vacated by the City, parcels with notable development restrictions (the City or Assessment Engineers has determined that the parcel cannot be developed or d eveloped independently from any contiguous parcel with the same ownership).

NON-RESIDENTIAL CLASSIFICATIONS People Use Security In tensity GRP-A Group A Irrigated Farms, Dry Farms, Cemeteries, Dump Sites 1.00 per parcel GRP-B Group B
Animal Kennels, Nurseries and greenhouses,
Industrial parking lots, Churches, Private Schools,
Petroleum and Gas, Utility

1.00 + 0.50 + 0.50 = 2.00 per parcel
GRP-C Group C Commercial Parking Lots 1.00 + 0.50 + 1.00 = 2.50 per parc el GRP-D Group D
Office & Professional building, Bank, Savings & Loan,
Service Shop, Lumber Yard, Golf Course, Race
track/stable, Camp, Home for the Aged

1.00 + 1.00 + 1.00 = 3.00 per parcel
GRP-E Group E Store, Store w/ office or residence, Service Station, Club & Lodge Hall 2.00 + 1.00 + 1.00 = 4.00 per parcel
GRP-F Group F Rooming House (same as 6 unit apartment) 3.00 + 1.00 + 0.25 = 4.25 per parcel GRP-G Group G Restaurant, Theater 3.00 + 1.00 + 1.00 = 5.00 per parcel GRP-H Group H Light Manufacturing, Food Processing Plant, Warehousing, Storage Facilities 2.00 + 2.00 + 1.00 = 5.00 per parcel GRP-I Group I Auto, Recreational Equipment Sales & Service 2.00 + 2 .00 + 2.00 = 6.00 per parcel GRP-J Group J Market, Bowling Alley, Skating Rink, Department Store, Hotel/Motel, Mobile Home Park 4.00 + 2.00 + 2.00 = 8.00 per parcel Group K All parcels in Group K are assessed a minimum of 3 EBU's Group K-1 3.00 + 1.00 + 1.25 = 5.25
GRP-K1A Open Storage 0.004973 per 100 SqFt of lot
GRP-K1B Mineral Processing 0.005615 per 100 SqFt of lo t Group K-2 4.00 + 1.00 + 1.25 = 6.25
GRP-K2A Private College/University 0.001736 per 100 Sq Ft of lot GRP-K2B Wholesale, Manufacturing Outlets 0.059858 per 100 SqFt of lot GRP-K2C Athletic and Amusement Facilities 0.027431 per 100 SqFt of lot GRP-K2D Heavy Manufacturing 0.006382 per 100 SqFt of l ot GRP-KE Hospitals 0.012886 per 100 SqFt of lot
Group K-3 4.00 + 1.00 + 1.50 = 6.50
GRP-K3A Motion Picture, Radio, T.V. 0.010938 per 100 S qFt of lot GRP-K3B Business Center, Neighborhood Shopping Cente r 0.014449 per 100 SqFt of lot GRP-K3C Regional Shopping Center 0.021812 per 100 SqFt of lot

0.00 + 0.00 + 0.00 = 0.00 per parcel
Total EBUs
1 EBU minimum charge per parcel
Vacant

Fiscal Year
2026/2027

City of Santa Clarita
Landscape and Lighting District
Engineer’s Report

F. ASSESSMENT RATES AND ANNUAL LEVY
Landscaping Zones
The Assessment Rates and Annual Assessment Amounts for each Landscaping Zone for Fiscal Year 2026/2027 are provided in the following tables:

Fiscal Year
2026/2027
City of Santa Clarita
Landscape and Lighting District
Engineer’s Report

Zone Annex Description
Asmt
Type Pcls/Unit/ Acreage/ EBUs
FY 25-26 Max Asmt.

Rate
FY 26-27
Max Asmt.

Rate
FY 26-27
Applied Asmt.

Rate
FY 26-27 Total
Annual Levy
Amount
1 1G Golden Valley Parkway EBU 261.735 $92.489 $95.273 $50.00 $13,086.75 2 2F Cinema Parkway Parcel 1 $4,004.690 $4,125.231 $0.00 $0.00 3 -- Sierra Heights Parcel 76 $920.101 $947.796 $360.00 $27,360.00 3A Parcel 176 $358.746 $369.544 $165.98 $29,212.48 252 $56,572.48
4 Via Princessa/Sierra Hwy EBU 526.118 $287.882 $296.547 $230.32 $121,175.59 5 -- Sunset Hills Parcel 161 $1,685.598 $1,736.335 $590.00 $94,990.00 5A Parcel 14 $1,136.118 $1,170.315 $382.41 $5,353.74 175 $100,343.74
6 Canyon Crest EBU 280.000 $760.692 $783.589 $320.00 $89,600.00 7 Creekside EBU 1,027.997 $358.183 $368.964 $220.00 $226,159.34 8 Friendly/Sierra EBU 33.510 $300.839 $309.894 $309.89 $10,384.41 15 River Village EBU 801.650 $1,349.637 $1,390.261 $450.00 $360,742.50 16 Valencia Industrial Center EBU 7,786.280 $45.110 $46.468 $46.46 $361,750.57 17 Bouquet/Railroad Ave EBU 1,283.710 $113.172 $116.578 $87.70 $112,581.32 18 Town Center / Tourney Road EBU 4,042.681 $269.078 $277.178 $180.00 $727,682.58 19 Bridgeport / Bouquet EBU 1,203.795 $106.890 $110.107 $110.10 $132,537.83 20 Golden Valley Ranch - Commercial EBU 337.320 $4,192.390 $4,318.581 $300.00 $101,196.00 21 Golden Valley Ranch - Residential EBU 486.580 $802.186 $826.332 $826.32 $402,070.79 22 HMNMH EBU 178.620 $373.228 $384.462 $120.00 $21,434.40 23 Montecito EBU 104.240 $68.793 $70.863 $0.00 $0.00 24 Canyon Gate EBU 150.025 $919.197 $946.865 $350.00 $52,508.75 25 Valle Di Oro EBU 80.717 $222.744 $229.448 $229.44 $18,519.63 26 Centre Pointe EBU 2,541.344 $122.893 $126.592 $75.00 $190,600.80 27 Circle J EBU 817.198 $1,012.284 $1,042.753 $825.00 $674,187.94 28 Newhall EBU 5,535.635 $104.484 $107.629 $107.62 $595,745.04 29 Villa Metro EBU 322.466 $320.003 $329.635 $225.00 $72,554.81

Fiscal Year
2026/2027
City of Santa Clarita
Landscape and Lighting District
Engineer’s Report

Zone Annex Description
Asmt
Type Pcls/Unit/ Acreage/ EBUs
FY 25-26 Max Asmt.

Rate
FY 26-27
Max Asmt.

Rate
FY 26-27
Applied Asmt.

Rate
FY 26-27 Total
Annual Levy
Amount
30 Penlon EBU 141.000 $296.563 $305.490 $250.00 $35,250.00 31 Five Knolls EBU 522.126 $904.144 $931.359 $412.04 $215,136.59 32 Vista Canyon EBU 821.600 $88.888 $91.564 $91.56 $75,225.70 33 Sand Canyon Plaza EBU 506.990 $0.000 $162.920 $162.92 $82,598.81 2008 -1 Major Thoroughfare Medians EBU 97,739.940 $87.438 $90.070 $90.07 $8,803,436.40 T1 Faircliff EBU 5.000 $11,337.795 $11,679.063 $6,700.00 $33,500.00 T1B Plum/Whites Canyon EBU 3,062.732 $36.346 $37.440 $0.00 $0.00 T2 Old Orchard EBU 1,128.701 $259.071 $266.869 $260.00 $293,462.26 T2A Skyline Ranch EBU 1,673.721 $104.522 $107.668 $107.66 $180,192.80 T3 Valencia Hills EBU 462.000 $537.967 $554.160 $430.00 $198,660.00 T3B Valencia Hills Res./Golf Course EBU 206.459 $50.804 $52.333 $46.49 $9,598.26 T4 Valencia Meadows EBU 955.853 $295.743 $304.645 $235.00 $224,625.46 T5 Valencia Glen Parcel 741 $297.778 $306.741 $297.77 $220,647.57 T6 Valencia South Valley Parcel 603 $332.253 $342.254 $280.00 $168,840.00 T7 Valencia Central & North Valley EBU 1,972.025 $349.647 $360.171 $295.00 $581,747.38 T8 Valencia Summit Parcel 2,140 $718.809 $740.445 $740.44 $1,584,541.60 T17 Rainbow Glen Parcel 74 $712.577 $734.026 $734.02 $54,317.48 T20 El Dorado Village Parcel 630 $300.000 $300.000 $300.00 $189,000.00 T23 (1) Mountain View Slopes Parcel 954 $956.982 $985.787 $985.78 $940,434.12 T23 -1 Parcel 383 $554.491 $571.181 $571.18 $218,761.94 T23 -2 Parcel 156 $554.491 $571.181 $571.18 $89,104.08 1,493 $1,248,300.14
T23A Mountain View Condos Parcel 383 $1,119.206 $1,152.894 $1,152.89 $441,556.87 T23B Seco Villas Parcel 156 $944.653 $973.087 $973.08 $151,800.48 T29 American Beauty Parcel 221 $509.289 $524.619 $350.00 $77,350.00 T31 (2) Shangri -La Parcel (see T31 -1, -2)
T31 -1 Parcel 182 $1,611.269 $1,659.768 $1,659.76 $302,076.32 T31 -1A Parcel 267 $733.963 $756.056 $756.05 $201,865.35

Fiscal Year
2026/2027
City of Santa Clarita
Landscape and Lighting District
Engineer’s Report

Zone Annex Description
Asmt
Type Pcls/Unit/ Acreage/ EBUs
FY 25-26 Max Asmt.

Rate
FY 26-27
Max Asmt.

Rate
FY 26-27
Applied Asmt.

Rate
FY 26-27 Total
Annual Levy
Amount
T31 -2 Parcel 1 $10,054.903 $10,357.556 $10,357.55 $10,357.55 450 $514,299.22
T33 Canyon Park Parcel 501 $300.000 $300.000 $200.00 $100,200.00 T44 Bouquet Canyon EBU 302.000 $300.000 $600.000 $600.00 $181,200.00 T46 Northbridge EBU 2,314.622 $1,137.045 $1,171.270 $1,095.00 $2,534,511.09 T47 Northpark EBU 1,929.172 $558.756 $575.575 $575.57 $1,110,373.53 T48 Shadow Hills EBU 105.000 $455.000 $1,125.000 $1,125.00 $118,125.00 T51 Valencia High Parcel 802 $790.730 $814.531 $775.00 $621,550.00 T52 Stonecrest (Lower) EBU 488.450 $1,146.742 $1,181.259 $1,181.25 $576,981.56 T62 Canyon Heights Parcel 220.297 $600.000 $875.000 $875.00 $192,760.23 T65 Fair Oaks Parcel 394 $1,329.865 $1,369.894 $275.00 $108,350.00 T65A Fair Oaks Ranch EBU 1,075.000 $794.325 $818.234 $220.00 $236,500.00 T65B Fair Oaks Park EBU 710.000 $289.219 $297.925 $0.00 $0.00 T67 Miramontes Parcel 420 $1,180.704 $1,216.244 $675.00 $283,500.00 T68 West Creek
RES EBU 1,079.200 $153.514 $158.134 $158.13 $170,653.90 COM EBU 8.619 $174.929 $180.194 $180.19 $1,553.06 1,087.819 $172,206.95
T69 West Hills
RES EBU 873.000 $847.272 $872.775 $872.77 $761,928.21 COM EBU 5.284 $825.716 $850.570 $850.57 $4,494.41 878.284 $766,422.62
T69 MWD West Hills
RES EBU 873.000 $591.622 $609.429 $0.00 $0.00
COM EBU 7.440 $663.676 $683.652 $0.00 $0.00
880.440 $0.00
T71 Haskell Canyon Ranch Parcel 223 $815.889 $840.448 $651.31 $145,242.13 T76 Tesoro Del Valle Parcel 1,529 $103.836 $106.961 $106.96 $163,541.84

Fiscal Year
2026/2027
City of Santa Clarita
Landscape and Lighting District
Engineer’s Report

Zone Annex Description
Asmt
Type Pcls/Unit/ Acreage/ EBUs
FY 25-26 Max Asmt.

Rate
FY 26-27
Max Asmt.

Rate
FY 26-27
Applied Asmt.

Rate
FY 26-27 Total
Annual Levy
Amount
T77 West Creek Park EBU 1,960.820 $99.767 $102.770 $0.00 $0.00 T77 MWD West Creek Park MWD EBU 1,960.820 $208.501 $214.777 $0.00 $0.00 Total $27,136,987.21
(1) Zone T23 - Consists of 1,490 residential parcels and 3 non-residential parcels: Zone T23 has 951 SF units and 3 non-res; Zone T23-1 has 382 condo units; Zone T23-2 has 156 condo units.
(2) Zone T31 - Consists of 450 residential parcels and one commercial parcel.

Fiscal Year
2026/2027

City of Santa Clarita
Landscape and Lighting District
Engineer’s Report

Street Lighting Zones
The Landscaping and Lighting Act of 1972 indicates that lighting assessments may be apportioned by any formula or method which fairly d istributes costs among all lots or parcels within the District in proportion to the es timated benefits received. The primary benefits of streetlights are for the convenience, s afety, and protection of people and to a lesser extent the security or protection of propert y, property improvements, and goods.

The intensity or degree of illumination provided can have a bearing on both.

For Fiscal Year 2026/2027 the proposed assessment rate and maximum assessment rate for parcels in Street Lighting Zone A is $12.38 per Equivalent Benefit Unit (EBU), which is the maximum rate previously established by Los Ange les County at the time the original district parcels (Zone A parcels) were transferred to the City’s jurisdiction. The maximum assessment rate for Zone A does not have a Consumer Price Index (CPI) adjustment.

Subsequent annexations to the City and new developm ents within the City that receive special benefit from street lighting have been assi gned to Street Lighting Zone B with a higher assessment rate that includes the previously described Consumer Price Index (CPI) adjustment. For Fiscal Year 2026/2027, the pr oposed applied assessment for parcels located in Zone B will be set at $66.00 per EBU, or approximately 40 percent less than the maximum assessment rate.

The proposed Fiscal Year 2026/2027 assessment rates for the Street Lighting Zones are summarized in the table below.

FY 2025-26
Maximum
Assessment
CPI Increase
per EBU
FY 2026-27
Maximum
Assessment
FY 2026-27
Actual
Assessment
Street Lighting Zone A $12.38 / EBU $0.00 / EBU $12.38 / EBU $12.38 / EBU Street Lighting Zone B $105.43 /EBU $3.17 / EBU $108.60 / EBU $66.00 / EBU CPI Increase: 3.01 %

Fiscal Year
2026/2027

City of Santa Clarita
Landscape and Lighting District
Engineer’s Report

The following tables provide a summary of the EBU’s for each land use shown above for both Street Lighting Zone A and B.

EBU Summary by Land Use
Street Lighting Zone A
Assessments per EBU: $12.38
Land Use Parcels Units Lot Sq Ft EBU's
Estimated
Assessment
Revenue
SFR 23,191 23,191 0.00 23,191.00 $287,104.58
CNDO 9,031 9,031 0.00 9,031.00 111,803.78
APT2 195 482 0.00 410.25 5,078.04
APT5 60 610 0.00 380.00 4,704.10
APT21 29 941 0.00 446.58 5,528.55
APT51 12 884 0.00 326.00 4,035.83
APT101 9 1481 0.00 419.95 5,198.95
GRP-A 1 0 0.00 1.00 12.38
GRP-B 32 0 0.00 64.00 792.32
GRP-C 18 0 0.00 45.00 557.10
GRP-D 56 0 0.00 168.00 2,079.84
GRP-E 97 0 0.00 388.00 4,803.44
GRP-G 14 0 0.00 70.00 866.60
GRP-H 15 0 0.00 75.00 928.50
GRP-I 22 0 0.00 132.00 1,634.16
GRP-J 15 0 0.00 120.00 1,485.60
GRP-K1 1 0 34,400.00 3.00 37.14
GRP-K2 13 0 2,823,905.60 252.97 3,131.79
GRP-K2A 1 0 39,639.60 0.69 8.51
GRP-K3 9 0 521,275.00 77.71 961.99
EXEMPT 384 0 0.00 0.00 0.00
VACANT 403 0 0.00 0.00 0.00
Subtotals 33,608 36,620 3,419,220.20 35,602.15 $440,753.20

Fiscal Year
2026/2027

City of Santa Clarita
Landscape and Lighting District
Engineer’s Report

EBU Summary by Land Use (Continued)
Street Lighting Zone B
Assessments per EBU: $66.00
Land Use Parcels Units Lot Sq Ft EBU's
Estimated
Assessment
Revenue
SFR 17,738 17,738 0.00 17,737.82 $1,170,695.89
CNDO 9,351 9,351 0.00 9,351.00 $617,166.00
APT2 10 26 0.00 22.00 $1,452.00
APT5 21 324 0.00 188.25 $12,424.50
APT21 28 939 0.00 438.48 $28,939.45
APT51 9 689 0.00 251.00 $16,566.00
APT101 29 5,288 0.00 1,456.35 $96,119.10
GRP-A 1 0 0.00 1.00 $66.00
GRP-B 49 0 0.00 98.00 $6,468.00
GRP-C 53 0 0.00 133.00 $8,778.00
GRP-D 289 0 0.00 865.50 $57,123.00
GRP-E 120 0 0.00 480.00 $31,680.00
GRP-G 37 0 0.00 182.50 $12,045.00
GRP-G & C 1 0 0.00 7.50 $495.00
GRP-H 676 0 0.00 3,374.50 $222,716.94
GRP-I 58 0 0.00 346.90 $22,895.40
GRP-J 20 0 0.00 160.00 $10,560.00
GRP-J & E 1 0 0.00 12.00 $792.00
GRP-K1 2 0 264,433.00 17.70 $1,168.20
GRP-K2 10 0 5,942,454.20 346.50 $22,868.91
GRP-K2C 1 0 234,770.98 64.40 $4,250.40
GRP-K2D 16 0 9,442,677.93 603.51 $39,831.34
GRP-K1A 11 0 1,531,569.85 77.52 $5,116.61
GRP-K1B 1 0 179,598.00 10.08 $665.28
GRP-K3 111 0 12,246,859.23 2,462.70 $162,537.97
GRP-K3A 1 0 75,794.40 8.29 $547.16
GRP-K3B 72 0 7,324,451.93 1,236.01 $81,576.51
GRP-K3C 1 0 689,990.40 150.50 $9,933.00
GRP-KE 2 0 219,978.00 28.35 $1,870.85
GRP-MULTI 1 0 0.00 18.50 $1,221.00
EXEMPT 1,116 0 0.00 0.00 $0.00
VACANT 2,529 0 0.00 234.00 $0.00
Subtotal Zone B 32,365 34,355 38,152,577.91 40,363.85 $2,648,569.51 Total Street Lighting Zones 65,973 70,975 41,571,798.11 75,966.01 $3,089,322.71

Fiscal Year
2026/2027

City of Santa Clarita
Landscape and Lighting District
Engineer’s Report

V. ASSESSMENT ROLL
The total proposed assessment for Fiscal Year 2026/2027 and the amount of the total proposed assessment apportioned to each lot or parcel within the District, as shown on the latest assessment roll at the Los Angeles County Assessor' s Office, are contained in the Assessment Roll on file in the office of the City Clerk of the City of Santa Clarita, which is 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.

Fiscal Year
2026/2027

City of Santa Clarita
Landscape and Lighting District
Engineer’s Report

VI. ASSESSMENT DIAGRAM
The following pages show an overview of the Landsca ping and 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 n ormal business hours and, by reference, are made part of this report.

City of Santa Clarita
Landscape Maintenance
Zones 17, 22, 27, 28, T2, T3, T3B, T4 T5, T6, T7 and T8 «
Legend
Zone 17
Zone 22
Zone 27
Zone 28
Zone T2
Zone T3
Zone T3B
Zone T4
Zone T5
Zone T6
Zone T7
Zone T8
City Boundary
17 27
28 T2
T8
T6
T5
T4
T3
T7
22 T3B

City of Santa Clarita
Landscape Maintenance
Zones 7, 15, 16, 18, 19, T1, T46, T47, T51 and T76
Legend
Zone 7
Zone 15
Zone 16
Zone 18
Zone 19
Zone T1
Zone T22
Zone T46
Zone T47
Zone T51
City Boundary
16 T46
T47
T76
18 15
T51
19 7
T1
/
City of Santa Clarita
Landscape Maintenance
Zones T23, T23A and T23B
«
«
«
T23B
T23A
T23
T23A
T23B
Legend
Zone T23
Zone T23A
Zone T23B
City Boundary
Zone T23A and Zone T23B are parts of Zone T23
City of Santa Clarita
Landscape Maintenance
Zones T68, T69 and T77
«
T68
«
«
T77
Zone T68 and Zone T69 are parts of Zone T77
Legend
Zone T68
Zone T69
Zone T77
City Boundary
T69
City of Santa Clarita
Landscape Maintenance
Zones 1, 2, 3, 4, 5, 6, 8, 20, 21, 23, 24, 25,
26, 29, 30, 31, 32, T17, T29 and T31
«
Legend
City Boundary
Zone 1
Zone 2
Zone 3
Zone 4
Zone 5
Zone 6
Zone 8
Zone 20
Zone 21
Zone 23
Zone 24
Zone 25
Zone 26
Zone 29
Zone 30
Zone 31
Zone 32
Zone T17
Zone T29
Zone T31
29 6
5 25 T17
T29 T31
3 24 23
1 8
21 20
4 226 30
31 32

City of Santa Clarita
Landscape Maintenance
Zones T1B and T2A
«
«
«
T1B
T2A
Zone T2A is a part of Zone T1B
Legend
T1B
Zone T2A
City Boundary
T1B
T2A
City of Santa Clarita
Landscape Maintenance
Zones T20, T44, T48, T62, T67 and T71 «
Legend
Zone T20
Zone T44
Zone T48
Zone T62
Zone T67
Zone T71
City Boundary
T44
T20
T48
T67 T62 T71

City of Santa Clarita
Landscape Maintenance
Zones 33, T33, T52, T65, T65A and T65B
Legend
Zone 33
Zone T33
Zone T52
Zone T65
Zone T65A
Zone T65B
City Boundary
33 T65A
T33
T52
T65B
Note: Zone T65A includes parcels in Zone T65B
T65 /

City of Santa Clarita
Landscape Maintenance
Zone 2008-1 Areawide
Legend
Zone 2008-1
City Boundary
/

Fiscal Year
2026/2027

City of Santa Clarita
Landscape and Lighting District
Engineer’s Report

APPENDIX

APPENDIX

There are over 2,100 acres of maintained landscapin g benefiting properties located in 62 active Landscaping Zones within the District. Detailed plans and specifications for these improvements are on file in the City of Santa Clarita Special Di strict’s office. However, general descriptions written below characterize landscaping improvements that benefit the properties in each Landscaping Zone.

The LMD zones listed below are categorized by the type and character of their improvements and benefits. The name of the Zone(s) is followed by a description of the associated improvements.

Zone 2008-1 (Area-wide Beautification):

Properties in this zone receive a benefit from main tenance and improvement to area-wide medians and street trees along the City’s major tho roughfares and the thirty-eight park facilities located throughout Santa Clarita. Typical maintenan ce and improvement activities include: care of Landscaping, including parkway trees along major thoroughfares; hardscape, irrigation systems; ornamental structures; signage; lighting; playground equipment, shade structures, play courts, public restrooms, and plant material consi sting of: turf, ground cover, shrubs, trees and flowers. Landscaping activities performed within the boundary of this zone are on easements or public rights of way.

Zones 7 Creekside, 19 Bridgeport / Bouquet, T-2 Old Orchard, T2-A Skyline Ranch, T-3 and T-3B Valencia Hills, T-4 Valencia Meadows, T-5 Valencia Glen, T-6 South Valley, T-7 Central & North Valley, T-8 Valencia Summit, T-46 Northbridge, T-47 North Park, and T-51 Valencia High School:

These zones are best characterized as primarily benefiting owners of residential property through an interconnecting system of landscaped paseos. Typ ical maintenance and improvement activities include care for: slopes, parks, parkway s and side panels, local medians, tunnels, paseos, paseo bridges, fences, walls, swales, hards cape, irrigation systems, ornamental structures, signage, lighting, playground equipment , play courts and drinking fountains. Plant material consists of: turf, ground cover, shrubs, t rees and flowers. Landscaping activities performed in these zones are on easements or public rights of way.

Zones 3 Sierra Heights, 5 Sunset Hills, 6 Canyon Crest, 15 River Village, 21 Golden Valley Ranch Residential, 27 Circle J Ranch, 29 Villa Metr o, 30 Penlon, 31 Five Knolls, 32 Vista Canyon, 33 Sand Canyon Plaza, T-17, Rainbow Glen, T-20 El Dorado Village, T-23 Mountain View, T-23A Mountain View Court Homes, T-23B Seco Villa Condos, T-29 American Beauty, T-31 Shangri-La, T-33 Canyon Park, T-44 Bouquet Can yon, T-48 Shadow Hills T-52 Stone Crest, T-62 Canyon Heights, T-65 Fair Oaks, T-65A Fair Oaks Ranch, T-65B Fair Oaks Ranch Park, T-67 Miramontes, T-68 West Creek, T-69 West Hills, T-71 Haskell Canyon Ranch and T-77 West Creek Park:

These zones are best characterized by primarily benefiting owners of residential property through maintaining irrigated and non-irrigated slopes and beautifying entry corridors. Typical maintenance and improvement activities include care for: slopes, parks, parkways, side panels, local medians, fences, swales, hardscape, irrigatio n systems, ornamental structures, signage, lighting, and playground equipment. Plant material consists of turf, ground cover, shrubs, trees and flowers. Landscaping activities performed in th ese zones are on easements or public rights of way.

Fiscal Year
2026/2027

City of Santa Clarita
Landscape and Lighting District
Engineer’s Report

APPENDIX

Zones 8 Ackerman Avenue, 24 Canyon Gate, 25 Valle Di Oro:

These zones are best characterized primarily benefi ting owners of residential property through maintaining smaller Landscaping areas consisting of parkways and side panels buffering the benefiting properties from City streets. The Landscaping materials consist of: turf, ground cover, shrubs, trees and flowers which are maintained by irrigation systems. The LMD maintains a slope benefiting Canyon Gate property owners. Landscaping activities performed in these zones are on easements or public rights of way.

Zones 1 Golden Valley Centex, 2 Edwards Cinema, 4 V ia Princessa/Sierra Highway, 16 Valencia Industrial Center, 17 Bouquet/Railroad Avenue, 18 Town Center / Tourney Road, 20 Golden Valley Ranch Commercial, 22 HMNMH (Henry Mayo Newhall Hospital), 26 Centre Pointe, 28 Newhall, and T-1 Faircliff:

These zones are best characterized as primarily ben efiting commercial and retail properties.

Typical maintenance and improvement activities incl ude care for: slopes, parkways and side panels, local fences, walls, swales, hardscape, irr igation systems, ornamental structures, signage, lighting and monument signs. Plant material consists of: turf, ground cover, shrubs, trees and flowers. Landscaping activities performed in these zones are on easements or public rights of way.