Annexation Engineer’s Report
Fiscal Year 2023-24
City of Thousand Oaks
Landscape and Lighting Assessment District No. 79-2
Prepared For
May 2023
ATTACHMENT #6
DPW: 830-40\jt\ev\H:\Council\2023\050923\ LLAD 79-2 Initiate Proceedings Att 6.pdf Table of Contents
Sections
Section i. Engineer’s Statement _______________________________ _________________ i Section 1. Plans and Specifications____________________________ __________________ 1 Section 2. Method of Assessment Apportionment _________________ ________________ 7 Section 3. Cost Estimates _____________________________________ _______________ 15 Tables
Table 2-1. Landscaping Equivalent Benefit Unit Summary ________ ___________________ 13 Table 2-2. Lighting Equivalent Benefit Unit Summary ___________ ___________________ 13 Table 3-1. Fiscal Year 2023-24 Annexation Territory Zone E Ligh ting Cost Estimates ______ 15 Table 3-2. Fiscal Year 2023-24 Annexation Territory Zone F Ligh ting Cost Estimates ______ 16 Appendices
Appendix A. Assessment Diagram ______________________________________________ A-1 Appendix B. Assessment Roll __________________________________________________ B-1 i. Engineer’s Statement
City of Thousand Oaks Landscape and Lighting Assessment District No. 79-2 Annexation Engineer’s Report for Fiscal Year 2023-24 i
AGENCY: CITY OF THOUSAND OAKS
PROJECT: LANDSCAPE AND LIGHTING ASSESSMENT DISTRICT NO. 79-2 ANNEXATION TO: CITY COUNCIL
CITY OF THOUSAND OAKS
STATE OF CALIFORNIA
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ECTION 1 PLANS AND SPECIFICATIONS of the improvements to be maintained and/or improved for the Fiscal Year. The plans and specifications show and describe the existing improvements and are sufficient in showing and describing the general nature, location and extent of the improvements.
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ECTION 2 The METHOD OF ASSESSMENT APPORTIONMENT calculates the receipt of special benefit and the general benefit derived from the installation and maintenance and servicing of the respective improvements located throughout the Annexation Territory, and the methodology used to apportion the total assessment to the properties within the annexation.
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ECTION 3 A C OST ESTIMATE of the improvements to be maintained and/or improved for the mentioned Fiscal Year.
SECTION 4 An ASSESSMENT DIAGRAM of the Annexation Territory. Said Diagrams shall show the exterior boundaries of the District and the boundaries of the Annexation Territory within the District.
Reference is made to the County Assessor's Maps for a detailed description of the lines and dimensions of any lots or parcels. The lines and dimensions of each lot shall conform to those shown on the County Assessor's Maps for the Fiscal Year to which the Report applies.
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ECTION 5 An ASSESSMENT ROLL showing the proportionate amount of the assessment to be charged in proportion to the benefits to be received by each lot or parcel within the boundaries as shown on the below-referenced Diagram.
City of Thousand Oaks Landscape and Lighting Assessment District No. 79-2 Annexation Engineer’s Report for Fiscal Year 2023-24 ii
i. Engineer’s Statement
WHEREAS, on May 9, 2023, the City Council, under the Act, adopted its Resolution Initiating Proceedings for the Annexation of Territory into the District and the Annual Levy of Assessments and Ordering the Preparation of an Annexation Engineer’s Report for LLAD No. 79-2;
WHEREAS, the Resolution of Initiation directed Webb Municipal Finance, LLC, to prepare and file a report presenting plans and specifications describing the general nature, location, and extent of improvements to be maintained; an estimate of the costs of the maintenance, operations, and servicing of the improvements for the Annexation Territory within LLAD No. 79-2 for the referenced Fiscal Year; a diagram for LLAD No. 79-2 showing the area and properties to be annexed and assessed; and an assessment of the estimated costs of the maintenance, operations, and servicing of the improvements, assessing the net amount upon all assessable lots and/or parcels within the Annexation Territory within LLAD No. 79-2 in proportion to the special benefit received;
NOW THEREFORE, the assessments are made to cover the portion of the estimated costs of maintenance, operation and servicing of said improvements to be paid by the assessable real property within the Annexation Territory in proportion to the special benefit received. i. Engineer’s Statement
City of Thousand Oaks Landscape and Lighting Assess ment District No. 79-2 Annexation Engineer’s Report for Fiscal Year 2023-24 iii
I, Matthew E. Webb, a Professional Civil Engineer ( employed at Albert A. Webb Associates and retained through an agreement between Webb Municipal Finance, LLC an d my employer), acting on behalf of the City of Thousand Oaks, pursuant to the Act do hereby assess and apportion the total amount of the costs and ex penses upon the parcels of land within the Annexation Territory into Landscape and Lighting Assessment District No. 79- 2 liable therefore and benefited thereby, in propor tion to the estimated benefits that each parcel rec eives, respectively, from said maintenance, works of improvement, and appurtenances.
Executed this day of 20 23.
Final approval, confirmation and levy of the annual assessment and all matters in the Engineer's Report were made on the day of 20 23, by adoption of Resolution No. By City Council.
CITY CLERK
CITY OF THOUSAND OAKS
STATE OF CALIFORNIA
A copy of the Assessment Roll and Engineer's Report were filed in the City Clerk’s Office on the day of , 20 23.
CITY CLERK
CITY OF THOUSAND OAKS
STATE OF CALIFORNIA
ALBERT A. WEBB ASSOCIATES
MATTHEW E. WEBB
PROFESSIONAL CIVIL ENGINEER NO. 37385
ENGINEER OF WORK
ON BEHALF OF THE CITY OF THOUSAND OAKS ,
STATE OF CALIFORNIA
1. Plans and Specifications
City of Thousand Oaks Landscape and Lighting Assess ment District No. 79-2 Engineer’s Report for Fiscal Year 2023-24 1
Introduction
The City of Thousand Oaks (“City”) annually levies and collects special assessments on parcels within the Landscape and Lighting Assessment District No. 79-2 (“District”) in order to continue the maintenance of landscape and lighting improvements within the Dist rict. The District was formed in 1979 and is levied annually, pursuant to the Landscape and Lighting Ac t of 1972, Part 2 of Division 15 of the California Streets and Highways Code (the “1972 Act”) and the provisio ns of the California Constitution Article XIII D, a dded by Proposition 218.
The Annexation Engineer’s Report (“Report”) describ es the District, any changes to the District includ ing any territories to be annexed, modifications to the imp rovements or zones, and the proposed assessments fo r Fiscal Year 2023-24. The maintenance, operation and servicing of the improvements associated within sp ecific areas of the District that provide a special benefi t to the properties in that area are identified as Zones. The costs of the improvements and services are identified and budgeted separately for each Zone, and each parcel within a Zone is assessed proportionately for only those improvements and services that are a special benefit to the properties within the Zone. The budgets and annual assessments are based on the City’s estimated cost to maintain the improvements that provide special b enefits to properties within the District and the s pecific Zones therein. For Fiscal Year 2023-24 the District consists of forty-three (43) landscape benefit Zon es (including Sub-Zones) and six (6) lighting benefit Zones (Zones A through F). The territory proposed t o be annexed into the District is being proposed to annex into the existing Zones E and F for Lighting.
The word “parcel”, for the purposes of this Report, refers to an individual property assigned its own Assessment Parcel Number by the Ventura County Asse ssor’s Office. The Ventura County Auditor/Controlle r uses Assessment Parcel Numbers and specific Fund Numbers to identify properties assessed for special district benefit assessments on the tax roll.
At a noticed public hearing, the City Council will consider public comments and written protests regar ding the annexation of territory into the District. Upon con clusion of the public hearing, property owner protest ballots received will be tabulated to determine whether a m ajority protest exists. The City Council will confi rm the results of the balloting once the ballot tabulation is completed. If a majority protest exists, further proceedings to implement the proposed annexation of territory shall be abandoned at that time. If tabulation of the ballots indicates that a majority protest does not exist fo r the proposed annexation of territory, the City Co uncil may adopt this Report and confirm the annexation of ter ritory as presented herein. In such case, the asses sment information will be submitted to the County Auditor /Controller and included on the property tax roll f or each parcel in Fiscal Year 2023-24.
Historical Background and Current Legislation
Pursuant to the 1972 Act, the City Council conducts a public hearing annually to accept public comment s and testimony, to review the Report and approve the assessments to be levied on the County tax roll for that fiscal year. The assessments adopted by the City Council a re prepared in accordance with the 1972 Act and the provisions of the California Constitution.
In Fiscal Year 1998/1999 the improvements provided by the District, the costs associated with those improvements and the benefiting properties were clo sely reviewed and evaluated. At that time, the Dist rict was reengineered to more accurately identify specific areas of special benefit within the District. Various tracts and developments were grouped into zones of benefit (hereafter referred to as “Zone” or “Zones”) based on levels of service, similarity of improvement types, and proximity to the improvements. Subzones (e.g., A and B) typically distinguish between properties that re ceive different levels of special benefit within a Zone (e.g. properties on public versus private streets). In ad dition, the method of apportioning District costs ( Equivalent Benefit Unit method of apportionment) was reviewed and expanded to provide a more comprehensive
1. Plans and Specifications
City of Thousand Oaks Landscape and Lighting Assess ment District No. 79-2 Engineer’s Report for Fiscal Year 2023-24 2
method of calculating the weighted proportional ben efit that various types of property receive from th e improvements. This reengineering established a more accurate reflection of the special benefits convey ed to each parcel within the District.
In compliance with the provisions of the California Constitution Article XIIID (Prop 218), the assessm ents established for each Zone and presented to property owners for approval in Fiscal Year 1998/1999, incl uded an assessment adjustment formula. This adjustment f ormula was established to account for ordinary and reasonable increases in annual costs due to inflati on thereby reducing the expense associated with re- approval (noticing, mailing, and balloting) for sma ll and limited cost increases in the future. This a ssessment adjustment formula allows the City Council to annually increase the maximum assessment rates by the greater of inflation (based on the Consumer Price Index — C PI) or three percent (3%). A property owner protest ballot proceeding was conducted for the proposed assessmen ts applicable to the thirty-five landscape benefit zones and six lighting benefit zones that existed within the District at that time. On June 9, 1998 the prop erty owner protest ballots were tabulated, and the results of the ballot tabulation indicated property owner appr oval of the proposed District assessments and assessment range formula.
Subsequently, in Fiscal Year 1999/2000, additional territory was annexed to the District pursuant to p roperty owner protest ballot proceeding and two new Landsca pe Zones were established bringing the total number of Landscape Zones to thirty-seven.
In Fiscal Year 2000/2001, a supplemental engineer's report for Landscape Zone 32 (Dos Vientos) was presented to the City Council that addressed an exp ansion of the landscape improvements within the Zon e and a proposed increased assessment to cover the as sociated costs. Ballots for the assessment increase were presented to the property owners of record and at t he May 2, 2000 public hearing, the City Council determined that majority protest did not exist and approved the establishment of two Sub- Zones (A and B) within Landscape Zone 32 and the corresponding new maximum assessments for the Zone commencing with Fiscal Year 2000/2001.
For Fiscal Year 2003/2004, additional territory was annexed to the District. A supplemental engineer’s report was prepared in connection with this annexation and property owner protest ballot proceedings were conducted. The ballot tabulation indicated property owner approval of the proposed assessments and the assessment range formula presented. On February 4, 2003 the City Council approved the supplemental engineer’s report for the annexation of new territories including the establishment of a new landscape benefit zone designated as Landscape Zone 38.
For Fiscal Year 2004/2005, the City initiated proceedings and conducted a property owner protest balloting for new assessments related to the annexation of additional territories to the District as well as the reorganization of the District’s existing Landscape Zone 37 (Split into Zone 37A and Zone 37B). A supplemental engine er’s report was prepared in connection with this proceeding. Upon the conclusion of the public hearing on January 13, 2004, the ballots returned were tabulated and i ndicated property owner approval of the proposed assessments and assessment range formula presented. The City Council approved the supplemental engineer’s report for the annexation of new territories including the establishment of a new landscape benefit zone designated as Landscape Zone 39 and the reorganization of Landscape Zone 37.
For Fiscal Year 2005/2006, the City annexed twelve (12) additional development projects to the Distric t. Each of these developments and the properties therein we re annexed into one of the existing lighting zones and five (5) of the developments were annexed into one of the existing landscape zones that reflect the development’s special benefit from the improvements provided.
For Fiscal Year 2006/2007, the City annexed twelve (12) additional development projects to the Distric t and increased the Maximum Approved Assessment Rate for Zone 37B. These developments and the properties therein were annexed into one of the existing light ing zones and two (2) of the developments were also
1. Plans and Specifications
City of Thousand Oaks Landscape and Lighting Assess ment District No. 79-2 Engineer’s Report for Fiscal Year 2023-24 3
annexed into one of the existing landscape zones th at reflect the development’s special benefit from t he improvements provided.
For Fiscal Year 2007/2008, the city annexed seven ( 7) additional development projects to the District. Each of these developments and the properties therein were annexed into one of the existing lighting zones.
For Fiscal Year 2009/2010, the City annexed four (4) additional development projects to the District. Two (2) of these developments and the properties therein were annexed into the existing Lighting Zone A, and two (2) of the developments and the properties therein were annexed into the existing landscape Zone 35.
For Fiscal Year 2010/2011, the City proposed to ann ex one (1) additional development project to the Di strict.
All twenty-two (22) parcels within the development were to be annexed into the existing Lighting Zone F.
Upon the conclusion of the public hearing on July 1 3, 2010, the ballots returned were tabulated and in dicated a majority protest resulting in the development not being annexed into the District.
For Fiscal Year 2012/2013, the City annexed a total of sixty-four (64) parcels into the District as fo llows; Lighting - nine (9) parcels to Zone A, six (6) parc els to Zone B, thirty-nine (39) parcels to Zone E a nd ten (10) parcels to Zone F. Landscape – five (5) parcels to Zone 13 and fifty-five parcels (55) to Zone 35.
For Fiscal Year 2013/2014, the City annexed a total of seventy-eight (78) parcels into the District as follows; Lighting – one (1) parcel to Zone E, and thirty-one (31) parcels to Zone F. Landscape – seventy- eight (78) parcels to Zone 35.
For Fiscal Year 2016/2017, the City annexed a total of three (3) parcels into the District as follows; Lighting – three (3) parcels to Zone E. Landscape – One (1) parcel to Zone 11.
For Fiscal Year 2020-21, the City annexed one (1) parcel into the District as follows; Lighting – one (1) parcel to Zone C. Landscape – one (1) parcel to Zone 28.
For Fiscal Year 2023-24, the City is proposing to a nnex three (3) parcels into the District as follows ; Lighting – one (1) parcel to Zone E and two (2) parcels to Zone F.
Improvements Authorized by the 1972 Act
As applicable or may be applicable to this proposed 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, fountains, and other ornamental structures and facilities; • The installation or construction of public lighting facilities; • 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, clearing, removal of debris, the installation or construction of curbs, gutters, walls, sidewalks, or paving, or water, irrigation, drainage, or electrical facilities; • The maintenance or servicing, or both, of any of the foregoing; • The acquisition of any existing improvement otherwise authorized pursuant to this section.
Incidental expenses associated with the improvements including, but not limited to:
• The cost of preparation of the report, including plans, specifications, estimates, diagram, and assessment;
• The costs of printing, advertising, and the publishing, posting and mailing of notices; • Compensation payable to the County for collection of assessments; • Compensation of any engineer or attorney employed to render services;
1. Plans and Specifications
City of Thousand Oaks Landscape and Lighting Assess ment District No. 79-2 Engineer’s Report for Fiscal Year 2023-24 4
• Any other expenses incidental to the construction, installation, or maintenance and servicing of the improvements;
• Any expenses incidental to the issuance of bonds or notes pursuant to Section 22662.5; • Costs associated with any elections held for the approval of a new or increased assessment.
The 1972 Act defines "Maintain" or "maintenance" to mean furnishing of services and materials for the ordinary and usual maintenance, operation, and servicing of any improvement, including:
• 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; • The removal of trimmings, rubbish, debris, and other solid waste; • The cleaning, sandblasting, and painting of walls and other improvements to remove or cover graffiti.
Description of Improvements and Services
The District provides and ensures the continued mai ntenance and operation of landscaping, street light ing, graffiti abatement and related services within the public right-of-way in various areas throughout the City.
Improvements within the District generally include:
• Landscape improvements within the medians, parkways, entryways and open space areas within various Landscape Zones including street trees, turf, ground cover, shrubs, irrigation and drainage systems, sound walls, fencing, and necessary appurtenances; • Electrical costs and maintenance for street lighting improvements within specific subdivisions and streets adjacent to various residential and commercial developments.
Maintenance and Services
Maintenance includes the furnishing of services and materials for the ordinary and usual maintenance, operation, and servicing of any improvement including but not limited to:
• Repair, removal, or replacement of all or any part of any improvements; • Grading, clearing, removal of debris, and the installation or construction of curbs, gutters, walls, sidewalks, paving, water, irrigation, drainage, or electrical facilities; • Providing for the life, growth, health, and beauty of landscaping, including cultivation, irrigation, trimming, spraying, fertilizing, or treating for disease or injury; • The removal of trimmings, rubbish, debris, and other solid waste; • The cleaning, sandblasting, and painting of walls and other improvements to remove or cover graffiti;
• Electric current or energy, gas, or other illuminating agent for any public lighting facilities or for the lighting or operation of any other improvements;
• Water for the irrigation of any landscaping, water features or the maintenance of any other related improvements.
The annual assessments levied for the District in w hole or in part fund the services, maintenance, ope rations and administration associated with the District imp rovements. Parcels that receive special benefits fr om the improvements within each Zone, share in the cost of the services and improvements associated with that Zone. The costs and assessments set forth in this R eport are based upon the City’s estimate of the exp enses related to the operation and maintenance of the Dis trict improvements including labor, personnel, util ities, equipment, materials, administration and incidental expenses.
For Fiscal Year 2023-24, the District consists of f orty-three (43) Landscape Zones (including sub-Zone s) and six
1. Plans and Specifications
City of Thousand Oaks Landscape and Lighting Assess ment District No. 79-2 Engineer’s Report for Fiscal Year 2023-24 5
(6) Lighting Zones. Each Landscape Zone includes pa rcels and subdivisions that are directly associated with specific landscape improvements that were installed as part of developing those properties or provide special benefits to those properties based on proximity to the improvements. The total amount to be assessed w ithin each Landscape Zone for the operation and maintenan ce of the improvements is equitably spread among th e benefiting parcels within that Zone only. Unlike th e Landscape Zones (that are correlated to specific parcels, developments or subdivisions), the six Lighting Zon es cover the entire City with each Zone representin g a geographical region of the City. However, within th ese Lighting Zones, only properties that benefit fr om local street lighting improvements (in-tract street light ing and/or adjacent street lighting) are assessed. Although local street lighting improvements are usually asso ciated with residential developments and subdivisio ns within each of the six Lighting Zones, there are so me commercial and rural residential properties that are assessed based on their benefit from local lighting . Parcels that receive special benefits from local lighting improvements are assessed proportionately for a por tion of the costs to provide the local street light ing. The balance of the local street lighting costs and ligh ting improvements that are considered general benef it are funded through Ad Valorem revenues.
Landscape Improvements and Services
Landscape improvements and services within the Dist rict may include graffiti abatement throughout all benefit zones, center median landscaping, parkway a nd slope landscaping, open space areas or public easement, weed abatement, and tree maintenance associated with the subdivisions and properties within the District. Each Zone consists of only properties, su bdivisions and developments that are associated wit h the improvements provided and maintained within the Zon e. The parcels assessed for special benefits are pa rt of a development or subdivision that originally instal led the improvements or are directly associated wit h the improvements through proximity. The specific improvements within each Zone vary, and may include, but are not limited to: the maintenance of ground cover, tu rf, shrubs, trees, fences, irrigation systems, drai nage systems, lighting systems, hardscapes, sidewalks, t rails and associated appurtenances within or adjace nt to specific landscaped areas or improvements.
Landscape improvements within the District are main tained and serviced on a regular basis. The frequen cy and specific maintenance and operations required wi thin the District and each Zone is determined weekl y by City staff. Parcels identified as being within a La ndscape Zone, share in both the cost and benefit of the improvements. The net costs associated with the imp rovements are equitably spread to parcels proportionately according to the special benefits r eceived and only parcels that receive special benef its are assessed.
District Lighting Improvements
Public street lighting exists throughout the City o f Thousand Oaks and the costs of maintaining and su pplying electricity for these lights are funded through bot h Ad Valorem revenues and special benefit assessmen ts.
Parcels, subdivisions and developments that receive special benefits from local street lighting (in-tr act street lighting and/or adjacent street lighting) are asses sed for only a portion of the street lighting costs associated with these improvements. The remaining local street lighting costs, street lighting and traffic signal s identified as general benefit are funded through Ad Valorem re venues and other revenue sources. For administrativ e purposes, the District is divided into six Lighting Zones that represent geographical regions of the C ity. Within each of these six zones, only parcels that receive special benefits from local street lighting are ass essed, each being assessed proportionately for the cost of providing local street lighting in their area.
1. Plans and Specifications
City of Thousand Oaks Landscape and Lighting Assess ment District No. 79-2 Engineer’s Report for Fiscal Year 2023-24 6
Annexation Lighting Zones
• Zone E is located north of the Ventura Freeway (Hwy 101) in the eastern portion, east of the Thousand Oaks Freeway (Hwy 23). The property annexing into Z one E is located at 2080 Hillcrest Drive and consists of Tract No. 5946.
• Zone F is all areas north of the Ventura Freeway (H wy 101) and west of the Thousand Oaks Freeway (Hwy 23). The property annexing into Zone E is loca ted at 1551 Rancho Conejo Boulevard and 1489 Lawrence Drive and consists of DP 20-70095.
2. Method of Assessment Apportionment
City of Thousand Oaks Landscape and Lighting Assess ment District No. 79-2 Engineer’s Report for Fiscal Year 2023-24 7
General
Pursuant to the 1972 Act, the costs of the District may be apportioned by any formula or method, which fairly distributes the net amount to be assessed among ass essable parcels in proportion to the estimated bene fits to be received by each such parcel from the improvements. The formula used for calculating special benefits within the District reflects the composition of the parcel s and the improvements and services provided to fai rly apportion the costs based on the estimated special benefit to each parcel. The Agency is required to i dentify all parcels which have special benefits conferred upon them and upon which an assessment will be imposed. The proportionate special benefit to each parcel shall be determined in relationship to the entirety of th e public improvement or the maintenance and operation expenses being provided.
Proposition 218 Compliance
In conjunction with the provisions of the 1972 Act, the California Constitution Article XIIID addresses several key criteria for the levy of assessments, notably:
Article XIIID Section 2(d) defines District as follows:
“District means an area determined by an agency to contain all parcels which will receive a special benefit from a proposed public improvement or property related service”; Article XIIID Section 2(i) defines Special Benefit as follows:
“Special benefit” means a particular and distinct b enefit over and above general benefits conferred on real property located in the district or to the public a t large. General enhancement of property value does not constitute “special benefit.”
Article XIIID Section 4(a) defines proportional special benefit assessments as follows:
“An agency which proposes to levy an assessment sha ll identify all parcels which will have a special b enefit conferred upon them and upon which an assessment will be imposed. The proportionate special benefit derived by each identified parcel shall be determined in re lationship to the entirety of the capital cost of a public improvement, the maintenance and operation expenses of a public improvement, or the cost of the proper ty related service being provided. No assessment shall be imposed on any parcel which exceeds the reasona ble cost of the proportional special benefit conferred on that parcel.” This District was formed to establish and provide f or the improvements that enhance the presentation o f the surrounding properties and developments. These impr ovements will directly benefit the parcels to be as sessed within the District. The assessments and method of apportionment is based on the premise that the assessments will be used to construct and install l andscape and lighting improvements within the exist ing District as well as provide for the annual maintena nce of those improvements, and the assessment reven ues generated by the District will be used solely for such purposes.
The costs of the proposed improvements have been id entified and allocated to properties within the Dis trict based on special benefit. The improvements to be pr ovided by this District and for which properties wi ll be assessed, have been identified as an essential component and local amenity that provides a direct reflection and extension of the properties within the District whi ch the property owners and residents have expressed a high level of support.
The method of apportionment (method of assessment) set forth in the Report is based on the premise that each assessed property receives special benefits from th e landscape and lighting improvements within the Di strict, and the assessment obligation for each parcel reflects that parcel’s proportional special benefits as compared to other properties that receive special benefits.
To identify and determine the proportional special benefit to each parcel within the District, it is n ecessary to
2. Method of Assessment Apportionment
City of Thousand Oaks Landscape and Lighting Assess ment District No. 79-2 Engineer’s Report for Fiscal Year 2023-24 8
consider the entire scope of the improvements provi ded as well as the properties that benefit from tho se improvements. The improvements and the associated c osts described in this Report, have been carefully reviewed and have been identified and allocated bas ed on a benefit rationale and calculations that proportionally allocate the net cost of only those improvements determined to be of special benefit to properties within the District. The various public improvements and the associated costs have been identified as either “general benefit” (not assessed) or “special benefit”.
Benefit Analysis
The District improvements, associated costs and ass essments have been reviewed, identified and allocat ed to each assessed parcel based on special benefit pursu ant to the provisions of the California Constitutio n and the 1972 Act. The improvements provided by the District have been identified as necessary, required and/or desired for the orderly development of the properties within each respective Zone to their full potential, consistent with the proposed property development plans and applica ble portions of the City General Plan. Although the improvements include public street lighting, open s pace areas, landscaped parkways and medians availab le or visible to the public at large, the District improv ements are typically localized and the construction and installation of the improvements were only necessar y for the development of properties within the Dist rict or would have been required for property development i f the improvements were not pre-existing. In either case, the District improvements were not required nor necessarily desired by any properties or developments outside the various Zone boundaries. Therefore, any public access or use of these local improvements by others is incidental and there is no measurable general benef it to properties outside the District or to the pub lic at large.
The improvements for which properties are assessed directly enhance the desirability and security of t hose properties and the ongoing operation, servicing and maintenance of the improvements are a direct and s pecial benefit to the properties within the District. To t he extent that some District improvements may provi de similar benefits to properties outside the various Zone bou ndaries, the proportional costs associated with the “general benefit” components for that specific improvement a re funded by other sources and not included as part of the special benefit assessments. The proportional costs identified as “general benefit” are funded either by the General Fund or Ad Valorem revenues. The amount to be assessed against each parcel within the District represents only the parcel’s proportionate special benefit from the improvements.
Special Benefits of Landscaping
The improvements funded by the assessments in each Landscape Zone are specific to the maintenance and service of the improvements installed as part of th e individual tracts, developments, or neighborhoods within the Zone. The improvements funded by District asses sments have been identified as a special benefit to the properties assessed and provide no measurable gener al benefit to the public at large. Assessed parcels benefit by having local landscape improvements available fo r the enjoyment and safety of owners, patrons, cust omers, residents, tenants and their families, providing sp ecial enhancement of properties within the area. Th e City recognizes that some landscape improvements may enh ance the quality of life throughout the City, and t o this extent, the amount to be assessed to properties rec eiving special benefit have been reduced proportion ately in some Zones through the use of City Ad Valorem revenues.
The special benefits properties receive from local landscaping include:
• The aesthetic value of green space;
• Improved aesthetic appeal of nearby parcels;
• Enhanced adaptation of the urban environment within the natural environment; • Improved erosion resistance;
• Improved dust and debris control;
• Improved traffic circulation, driver awareness, and reduced accidents; • Reduced noise and air pollution (environmental enhancement); • Enhanced sense of pride within the development and community.
2. Method of Assessment Apportionment
City of Thousand Oaks Landscape and Lighting Assess ment District No. 79-2 Engineer’s Report for Fiscal Year 2023-24 9
Special Benefits of Lighting
The special benefits of street lighting are the con venience, safety, and security of property, improve ments, and goods. Specifically:
• Enhanced deterrence of crime and aid to police protection; • Increased nighttime safety on roads and highways;
• Improved ability of pedestrians and motorists to see; • Improved ingress and egress to property;
• Reduced vandalism and other criminal acts and damage to improvements or property; • Improved traffic circulation and reduced nighttime accidents and personal property loss; • Increased promotion of business during nighttime hours in the case of commercial properties.
Assessment Methodology
Each parcel in the District is assigned a weighting factor known as an Equivalent Benefit Unit (EBU) t o identify the parcel’s proportionate special benefit from spe cific improvements. Each parcel’s EBU is calculated based on the parcel’s land use, development status and/or si ze as compared to other parcels that are associated with the improvements. A typical single-family residential p roperty is assigned an EBU of 1.00, and all other p roperty types are assigned an EBU proportionate to the spec ial benefits they receive as compared to this singl e-family residential property. The total EBU in a Zone is di vided into the total amount to be assessed (Balance to Levy) to establish the Levy per EBU (Assessment Rate). This assessment rate is then multiplied by the parcel’s individual EBU to establish the parcel’s levy amount.
The formulas for the method of apportionment are as follows:
Total Balance to Levy in Zone / Total EBU in Zone = Levy per EBU (Rate) for Zone Levy per EBU (Rate) x Parcel’s Calculated EBU = Pa rcel’s Levy Amount for Zone
Land Use Classifications
Every parcel within the District is assigned a land use classification based on available parcel infor mation obtained from the County Assessor’s Office and City records. It has been determined that a parcel size , development or development potential (planned devel opment) and a primary land use classification (i.e. , Residential versus Non-Residential or Vacant versus Developed) are the appropriate factors necessary to identify and calculate the proportional special benefits con veyed to each property within the District for the cost of improvements associated with that property. Parcels associated with the District improvements are assi gned one of the following land use classifications:
Residential Parcels — This classification may include, but is not limite d to: all subdivided residential tract lots (with or without structures); multiple-family resid ential properties including apartments and mobile-h ome parks; condominiums; rural/estate residential prope rties and any other property identified as a subdiv ided residential property. Because landscape improvements associated with residential properties are usually located on the perimeter of the development or residential subdivision, landscape improvements are typically associated with the entire development and provide substantially similar and equal benefits to each re sidential unit. Therefore, all residential properties are ass igned 1.00 EBU per unit for their proportional allo cation of the landscape improvement costs whether a residential u nit has been constructed or merely approved for development.
Similarly, for a typical residential tract developm ent with public street lighting within and adjacent to the development, the benefit to each residential property is reasonably equal and each residential parcel is assigned
2. Method of Assessment Apportionment
City of Thousand Oaks Landscape and Lighting Assess ment District No. 79-2 Engineer’s Report for Fiscal Year 2023-24 10
1.00 EBU. However, most other residential developme nts including rural residential properties, condomi nium developments, apartments, or residential developmen ts on private streets, the District maintained stre et lighting is usually limited to perimeter lighting a djacent to the development or the local public stre ets used to access the properties. Due to the reduced number of streetlights benefiting these properties and their proximity to District provided streetlights, these residentia l developments are assigned 0.25 EBU per unit (prov ided local street lighting exists near the development). In th ose cases where no local street lighting is associa ted with the residential property, (as is the case with many rur al residential properties) the parcel is not assess ed for street lighting.
Developed Non-Residential — This classification typically includes all develo ped properties that are not identified as residential properties and includes b oth publicly owned (non-taxable) and privately owne d properties. A property is considered developed, if the County Assessor’s Office has identified the property with a structure (assessed structural value) or a structur e is known to exist on the property. This classific ation may include, but is not limited to all types of commerc ial or industrial developments, churches or facilities utilized by other non-profit organizations, privately owned rec reational facilities, hotels, schools or government owned offices and facilities.
To establish a proportionate special benefit calcul ation (EBU) for developed non-residential propertie s, a correlation between residential developments and no n-residential developments has been established.
Although the development footprint per acre for non -residential properties is typically greater than t hat of residential properties a reasonable estimate of the direct and special benefits conveyed to developed non- residential properties would be a similar and equal benefit conveyed to the properties if they had bee n developed as residential. Within the City of Thousa nd Oaks, residential developments yield approximate ly 3.60 benefit units per acre on average. Therefore, devel oped non-residential properties are assigned 3.60 E BU per acre for landscape improvements, but a minimum of 1 .00 EBU per parcel (parcels less than 0.28 acres). For street lighting improvements, developed non-residen tial properties typically augment lighting in the surrounding area with their own lighting facilities (i.e. parking lot lights or security lights) and t heir benefit from local street lighting improvements closely resemble residential developments that provide their own st reet lighting such as condominium projects or apartments . Therefore, developed non-residential properties a re assigned 1.00 EBU per acre for street lighting, but a minimum of 0.25 EBU per parcel (parcels less tha n 0.25 acres).
Planned Residential Developments — This classification identifies properties that ar e currently vacant land and not fully subdivided, but have an approved specific -plan, tract map or tentative tract map where the n umber of proposed residential benefit units associated with the property can be quantified. Typically these pro perties are actively being developed and will be fully subdivid ed into the proposed number of residential lots in the near future. It has been determined that the proportiona l special benefit these parcels receive from landsc aping improvements is similar to fully subdivided residen tial properties and are assigned an EBU that reflec ts the planned number of benefit units. Because these prop erties have not been subdivided and local street li ghting improvements typically have not been completed, thi s type of property is assessed as a single resident ial lot for local street lighting improvements until the proper ty is actually subdivided or lighting facilities ar e constructed.
However, if the property is being balloted for a ne w or increased assessment the proposed maximum stre et lighting assessment amount presented to the propert y owner for approval shall be based on a weighted b enefit that reflects the planned number of benefit units.
Planned Non-Residential Developments — This classification identifies properties that ar e currently vacant land, but have an approved specific-plan, developme nt plan, parcel map or tentative map that clearly d efines the proposed subdivision and development of the pro perty where the net-acreage to be developed as non- residential (excluding easements or open space area s) is quantifiable. Typically these properties are actively being developed and the property has been fully sub divided or will be completely subdivided in the nea r future.
2. Method of Assessment Apportionment
City of Thousand Oaks Landscape and Lighting Assess ment District No. 79-2 Engineer’s Report for Fiscal Year 2023-24 11
It has been determined that the proportionate speci al benefit this type of property receives from loca l landscaping improvements is similar to other fully subdivided developed non-residential properties and shall be assigned 3.60 EBU per acre (based on net acreage to be developed), eliminating any acreage identified as streets, open space or easements. On the other hand , because these properties have not been fully deve loped, they clearly have less benefit from local street li ghting than a fully developed property and therefor e shall be assessed 1.0 EBU per parcel regardless of the parce l’s acreage. However, for the purposes of balloting , the assessment presented to the property owner for appr oval shall be based on the parcel’s development at build- out. (Fully developed non-residential property at 1.0 EBU per acre).
Vacant Planned Developments — This classification identifies properties that are currently undeveloped (vacant land) that will be developed in whole or in part, b ut a specific development plan has not been determi ned or finalized (a specific plan, project plan, tract map or tentative tract map has either not been approve d or the actual number of residential units and/or nonreside ntial acres to be developed has not been quantified ).
Typically, these properties are not being actively developed, but may be part of a larger residential or non- residential development area. To reflect both the d evelopment status of these properties and overall development potential (considering possible streets , easements or open space), these properties are as signed
1.26 EBU per acre (gross acreage) for landscape imp rovements and 1.00 EBU per parcel for local street lighting (if they derive benefit for existing local street lighting).
Vacant Undefined Development — This classification identifies properties that ar e currently vacant land and there are no current development plans for the prop erty. This classification includes properties zoned for either residential use or non-residential use and may incl ude either publicly owned (nontaxable) or privately owned properties. Although these properties may be physic ally located within the boundaries of a benefit zon e, it has been determined that these properties receive no measurable special benefit from the existing improvements in their current development status. However, because these properties have been included within a Zone boundary it has also been determined that these pro perties may have future or potential special benefi ts from the Zone improvements. Therefore, these properties are subject to an assessment if, and when, their development status and land use classification chan ges. Although these parcels are not currently asses sed, any future assessment resulting from a land use change would not be considered a new or increased assessme nt and would not require property owner balloting and approval.
Exempt — Exempt from District assessments are the areas of public streets, private streets and other roadways, dedicated public easements, rights-of-way including public greenbelts and parkways (typically not assi gned an Assessor’s Parcel Number by the County) or any other such parcel including open space areas and channel-ways.
Also, exempted from the assessment would be utility rights-of-ways, common areas (such as in condomini um complexes), landlocked parcels, small parcels vacat ed by the County, bifurcated lots, and any other pr operty that cannot be developed or is a shared possessor i nterest by other properties that are assessed. These types of properties receive no direct benefit from the impro vements and receive no measurable special benefit f rom the continued operation and maintenance of those improvements.
Parks, open space areas, public schools, golf cours es or similar facilities by nature of their develop ment or use substantially enhance the landscaping amenities wit hin the District as well as provide recreational op portunities for the public. These properties add to the special benefits of other properties and any benefit these parcels might receive from either landscaping or lighting i mprovements are more general than special benefits and are therefore exempted from assessment.
Special Cases — In almost every District where multiple land use classifications are involved, there is usually one or more properties that the standard land use class ifications or usual calculation of benefit do not o r cannot accurately identify the special benefits the parcel receives from the improvements. These types of situations are considered special cases and the EBUs calculated fo r these properties are based on a combination of th e
2. Method of Assessment Apportionment
City of Thousand Oaks Landscape and Lighting Assess ment District No. 79-2 Engineer’s Report for Fiscal Year 2023-24 12
standard land use classifications. For example, a p arcel may be part of a planned development, but the parcel includes both planned non-residential and residenti al development. In this special case, neither the P lanned Residential Development nor the Planned Non- Reside ntial Development land use classification alone wou ld be appropriate to calculate special benefits, but applying the appropriate EBU calculation to the respective portions of the overall property development would establish an accurate identification of the parcel’s special benefit. In some cases, a property may actually fit a standard land use classification, but the usual method of ca lculating the parcel’s special benefits is clearly not approp riate. For example, a parcel may be identified as a Developed Non-Residential property, however, only a small per centage of the parcel’s total acreage is actually d eveloped.
In this case, an appropriate calculation of special benefit would be based on the net acreage utilized rather than the gross acreage of the parcel.
2. Method of Assessment Apportionment
City of Thousand Oaks Landscape and Lighting Assess ment District No. 79-2 Engineer’s Report for Fiscal Year 2023-24 13
The following are the EBU factors applied to various property types for Landscaping:
Table 2-1
Landscaping Equivalent Benefit Unit Summary
Land Use EBU Factor
Residential 1.00 Unit
Multi-Family Residential 0.75 Unit
Developed Non-Residential (1) 3.60 Acre
Planned Residential Developments 1.00 Unit
Planned Non-Residential Developments 3.60 Acre
Vacant Planned Developments (2) 1.26 Acre
Vacant Undefined Developments 0.00 Parcel
Exempt (3) 0.00 Parcel
(1) Assigned 3.60 EBU per acre, with a minimum of 1.00 EBU per parcel. (2) Annual Assessment is calculated at 1.26 per acre, b ut for balloting purposes, assessments may be calculated at 3.6 per acre (anticipated buil d-out). (3) Exempt properties include only properties that cann ot be developed, common areas, open space areas, easements or other properties with res tricted development or identified as receiving no special benefit from the District impr ovements.
The following are the EBU factors applied to various property types for Street Lighting:
Table 2-2
Lighting Equivalent Benefit Unit Summary
Land Use EBU Factor
Residential Tract Parcels (Public) 1.00 Unit
Residential Tract Parcels (Private) (1) 0.25 Unit
Residential Condominiums (1) 0.25 Unit
Multi-Family Residential (1) 0.25 Unit
Rural Residential Parcels (2) 0.25 Unit
Developed Non-Residential (2)(3) 1.00 Parcel
Planned Residential Developments (4) 1.00 Parcel
Planned Non-Residential Developments 1.00 Parcel
Vacant Planned Developments (4) 1.00 Parcel
Vacant Undefined Developments 0.00 Parcel
Exempt (3) 0.00 Parcel
(1) Assessed for streetlights on nearby public streets used to access the property, not "in-tract" (private) lighting facilities). EBU reflects the pr oportional benefit from District provided street li ghting.
Mobile Homes and Mobile Home Parks are assigned an assessment, but it is covered by the General Fund per Council policy.
(2) Local street lighting is not applicable to this la nd use in all areas. Assessed only if the property receives direct benefit from local street lighting in the area. (3) Assigned 1.0 EBU per acre, with a minimum of 0.25 EBU per parcel. (4) Annual assessment is per parcel, but for balloting purposes, assessments may be based on proposed build-out.
2. Method of Assessment Apportionment
City of Thousand Oaks Landscape and Lighting Assess ment District No. 79-2 Engineer’s Report for Fiscal Year 2023-24 14
Assessment Adjustment Formula
Most budget items are typically impacted by inflati on. In an effort to minimize this impact on the Dis trict, a formula for an inflation adjustment was submitted t o property owners as part of the property owner bal loting process conducted for all District assessments. The formula as described below was originally approved by the District property owners in Fiscal Year 1997/1998 a nd was first applied in Fiscal Year 1998/1999 (comm encing July 1, 1998) and allows for annual adjustments to the maximum assessment allowed. Subsequent new or increased assessments balloted include this same assessment formula.
District assessments include a formula for increasi ng assessments each Fiscal Year to offset increases in costs due to inflation. Generally, any new or increased a ssessments require certain noticing, meeting, and b alloting requirements by law. However, Government Code Secti on 54954.6(o) provides that a “new or increased assessment” does not include “an assessment which d oes not exceed an assessment formula or range of assessments...previously adopted by the agency or a pproved by the voters in the area where the assessm ent is imposed.” This definition of an increased assessmen t was later confirmed by Senate Bill 919 (the Imple menting Legislation for Proposition 218).
The following describes the assessment adjustment f ormula approved by the City Council and the Distric t property owners:
The maximum assessment amount allowed for each fisc al year may be increased in an amount equal to the greater of: (1) three percent (3.0%), or (2) the pe rcentage increase of the Local Consumer Price Index (CPI). The Consumer Price Index applied is for the Los Angeles -Long Beach-Anaheim, CA Area for All Urban Consumer s, as developed by the U.S. Bureau of Labor Statistics. T he CPI used shall be as determined by the Bureau of Labor Statistics for a similar period of time.
Each fiscal year the City shall compute the percent age difference between the CPI on January 1, and th e CPI for the previous January 1 or a similar time period. Th is percentage difference shall then establish the r ange of increased assessments allowed based on CPI. Based o n this Assessment Adjustment Formula, the maximum assessment rates for each Zone for Fiscal Year 2023 -24 have been adjusted by 5.77% over the previous f iscal year as the percentage change in CPI was 5.77%. Sho uld the Bureau of Labor Statistics revise such inde x or discontinue the preparation of such index, the City shall use the revised index or comparable system a s approved by the City Council for determining fluctuations in the cost of living.
In the event that the City Council determines that the maximum inflation adjustment allowed to the assessments is not required for a given fiscal year , the City Council may adopt an assessment less tha n the allowable maximum assessment for that year. If the budget and assessments for the District or any Zone require an increase greater than the adjustment set forth i n the formula, then the proposed increase would be subject to approval by the property owners subject to the increased assessment.
3. Cost Estimate
City of Thousand Oaks Landscape and Lighting Assessment District No. 79-2 Engineer’s Report for Fiscal Year 2020 -21 15
Annexation Territory Budgets
The following tables provide a summary of the Light ing budgets for the Annexation Territory, as well a s General Fund expenditures for non-assessed improvements wit hin the City of Thousand Oaks. More specifically, t hese tables identify the costs and assessments (rate) ap plied to each Equivalent Benefit Unit within the An nexation Territory that are necessary to cover the costs and expenses of the improvements that provide a specia l benefit to properties within the Annexation Territory.
Table 3-1
Fiscal Year 2023-24 Annexation Territory Zone E Lighting Cost Estimates
Budget Items
Annexation
Territory
Tract No. 5946
DIRECT COSTS
Labor and Fringe Benefits $4.87
Street Light / Safety Lighting Electricity $32.03
Traffic Signal Maintenance
Subtotal Direct Costs $36.90
ADMINISTRATION COSTS
City Cost Allocation $0.61
Consultant Fees $0.11
County Administration Fees $4.60
Subtotal Administration Costs $5.32
TOTAL DIRECT AND ADMINISTRATION COSTS $42.21
COLLECTION/(CREDIT) APPLIED TO LEVY
City Subsidy ($23.13)
Supplemental Signal $0.00
Interest Income $0.00
Other Revenues $0.00
Subtotal Collection/(Credit) Applied to Levy ($23.13)
BALANCE TO LEVY $19.08
DIRECT STATISTICS
Total Number of Parcels 1
Total Parcels Assessed 1
Total Equivalent Benefit Units (EBU) 1.00
Proposed Levy per EBU $19.08
Maximum Rate per EBU - FY 2023-24 $19.09
3. Cost Estimate
City of Thousand Oaks Landscape and Lighting Assess ment District No. 79-2 Engineer’s Report for Fiscal Year 2023-24 16
Table 3-2
Fiscal Year 2023-24 Annexation Territory Zone F Lighting Cost Estimates
Budget Items
Annexation
Territory
DP 20-70095
DIRECT COSTS
Labor and Fringe Benefits $10.34
Street Light / Safety Lighting Electricity $68.01
Traffic Signal Maintenance
Subtotal Direct Costs $78.35
ADMINISTRATION COSTS
City Cost Allocation $1.29
Consultant Fees $0.23
County Administration Fees $9.77
Subtotal Administration Costs $11.29
TOTAL DIRECT AND ADMINISTRATION COSTS $89.64
COLLECTION/(CREDIT) APPLIED TO LEVY
City Subsidy ($51.48)
Supplemental Signal $0.00
Interest Income $0.00
Other Revenues $0.00
Subtotal Collection/(Credit) Applied to Levy ($51.48)
BALANCE TO LEVY $38.16
DIRECT STATISTICS
Total Number of Parcels 2
Total Parcels Assessed 2
Total Equivalent Benefit Units (EBU) 2.00
Proposed Levy per EBU $19.08
Maximum Rate per EBU - FY 2023-24 $19.09
APPENDIX A
Assessment Diagram
LANDSCAPE AND LIGHTING ASSESSMENT
DISTRICT 79-2
Sources: City of Thousand Oaks,
2023; Ventura Co. GIS, 2023.
Annexation
T5946
23 101
ERBES
RD
KANANRD
THOUSANDOAKSBL
HILLCREST DR W
ESTLAKE
BLVD
Lighting
Zone E
S 23 FW
N 23 FW
ERBESRD
S 101 FW
N 101 FW
KANAN RD
EOLSEN RD
N
W
ESTLAKE
BL
1ST
ST
E JANSS RD
E HILLCREST DR
E AVENIDA DE LOS ARBOLES
LINDERO
CANYON
RD
NMOORPARKRD
EHIL LCREST DR
M:\GIS-Assessment\ThousandOaks\LLMD_79-2_E_9x11_Annex2_T5946.mxd; Map created 04 Apr 2023 Annexation Boundary Map - T5946
0 2,000 4,000 6,000
Feet
CITY OF THOUSAND OAKS
LEGEND
City Boundary
Lighting Zone E
Annexation T5946
LANDSCAPE AND LIGHTING ASSESSMENT DISTRICT 79-2
Sources: City of Thousand Oaks,
2023; Ventura Co. GIS, 2023.
Annexation
DP-2070095
23 ERBESRD
M
OORPARKRD
LYNN RD
HILLCREST DR
JANSSRD
OLD CONEJO RD
Lighting
Zone F
S 101 FW
N 101 FW
S 23 FW
N 23 FW
ER
BES
RD
SANTA ROSA RD
N M
OO
RPARK RD
EOLSEN RD
W HILLCREST DR
N
LY
NN
RD
W LYNN RD
N
W
ESTLAKE
BL
E J ANSS RD
BORCHARD RD E HILLCREST DR
E AVENIDA DE LOS ARBOLES
W OLSEN RD
N
REINO
RD
N VENTU PARKRD
W AVENIDA DE LOS ARBOLES
M:\GIS-Assessment\ThousandOaks\LLMD_79-2_F_9x11_Annex2_DP2070095.mxd; Map created 04 Apr 2023 Annexation Boundary Map - DP-2070095
0 3,000 6,000 9,000
Feet
CITY OF THOUSAND OAKS
LEGEND
City Boundary
Lighting Zone F
Annexation DP-2070095
APPENDIX B
Assessment Roll
APN
Lighting Zone E
Assessment
Lighting Zone F
Assessment
670‐0‐260‐010 $19.08 N/A
667‐0‐360‐145 N/A $19.08
667‐0‐360‐155 N/A $19.08