TO:Andrew P. Powers, City Manager
FROM:Nader Heydari, Public Works Director
DATE:June 10, 2025
SUBJECT: Landscape and Lighting Assessment District No. 79-2 Annual Levy
RECOMMENDATION:
1. Confirm approval of Final Engineer’s Report for Landscape and Lighting Assessment District (LLAD) No. 79-2 FY 2025-26 Assessments.
2. Adopt resolutions confirming the approval of the Engineer’s Report and Ordering Annual Levy of Assessments for FY 2025-26.
3. Find that this action is not a project as defined under the California Environmental Quality Act.
LEVINE ACT ITEM: No
FINANCIAL IMPACT:
No Additional Funding Requested. The Proposed FY 2025-26 special assessment revenue budget consists of $5,851,800 in the Landscape District Fund, and, $572,000 in the Lighting District Fund, which includes a 3.33 percent inflationary adjustment as previously approved by property owners.
BACKGROUND:
The LLAD is a special assessment area within the City that funds maintenance of street trees, public landscaping, sidewalk, curb and gutter repair, graffiti removal, weed abatement, traffic signal safety lighting, and streetlights within the LLAD. Properties within the LLAD are assessed as part of their annual property taxes collected by Ventura County. Approximately 84 percent of all properties in the City are assessed for lighting, and 43 percent are assessed for landscaping.
Landscape and Lighting Assessment District No. 79-2 Annual Levy June 10, 2025
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Assessments are based on a weighting factor using equivalent benefit units (EBU) to identify a parcel’s share of total assessments based on benefit received. A typical single-family residential property is assigned an EBU of 1.00, and all other property types are assigned EBUs proportionate to a single-family home. For example, a commercial property that contains three times the square footage and infrastructure as a typical residential home would be assigned an EBU of 3.00.
On May 13, 2025, City Council adopted resolutions approving the Preliminary Engineer’s Report and declaring the intent to levy annual assessments for LLAD 79-2 for FY 2025-26. City Council also set the public hearing for June 10, 2025.
In addition, City Council approved and authorized the City Engineer to execute the agreement with Ventura County Auditor-Controller to place LLAD assessments on the Secured Tax Rolls and distribute Collections to the City.
DISCUSSION/ANALYSIS:
The FY 2025-26 LLAD Engineer’s Report (Attachment #1) reflects the proposed Landscape and Lighting Budgets. The maximum assessment rate is the maximum rate a property can be assessed within that zone and includes a voter-approved three percent or CPI, whichever is greater, annual increase. The maximum assessment amounts are recommended to be adjusted by the allowable annual CPI inflationary increase of 3.33 percent as approved by the property owners.
It is necessary to adjust applied landscape assessments to generate the required revenue for the special benefits received. The assessments pay for particular and distinct (special) benefits over and above the general benefits conferred on properties located within the district or to the public at large. The proposed annual landscape assessments for FY 2025-26 range from $56.92 per EBU (Zone 4) to a maximum annual assessment of $606.00 per EBU (multiple zones). Assessments for all 39 zones (and four subzones) are proposed to be adjusted by the approved inflationary adjustment of 3.33 percent to cover increased operating and maintenance costs, reduce reliance on ad valorem, and to develop reserves for future capital improvement projects.
All EBUs within the lighting zones across the City pay a uniform rate. For FY 2025- 26, the proposed lighting assessment rates are adjusted by the approved inflationary adjustment of 3.33 percent, an increase of $0.66, for a total rate of $20.30 per EBU per year. This adjustment is necessary to cover ongoing increases in maintenance and Southern California Edison electricity costs for the City’s streetlighting and traffic signals.
Landscape and Lighting Assessment District No. 79-2 Annual Levy June 10, 2025
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Average Assessments for LLAD 79-2
The Engineer’s Report contains proposed actual assessment rates and maximum allowable assessment rates for every zone. The actual assessment rate is the amount levied on each property within a zone and appears on the property tax bill.
The maximum allowable assessment rate includes a voter-approved annual inflationary increase. As previously mentioned, the proposed annual landscape assessments for FY 2025-26 range from $56.92 per EBU (Zone 4), to a maximum annual assessment of $606.00 per EBU (multiple zones). The proposed annual lighting assessment for FY 2024-25 is $20.30 per EBU.
Average assessments for both landscaping and lighting are provided in the following table:
Average Assessments (per EBU)
Lighting Landscaping
FY 2024-25 $ 19.64 $361.97
FY 2025-26 $ 20.30 $374.02
Change ($) $ 0.66 $ 12.05
Change (%) 3.33% 3.33%
Upon City Council’s review and confirmation of the approval of the Engineer’s Report, the resolution Confirming Approval of the Final Engineer’s Report (Attachment #2) and the resolution Ordering Levy and Collection of Assessments (Attachment #3) will be adopted. The LLAD has for many years provided an integral part of the City’s ability to provide excellent infrastructure and maintenance service to Thousand Oaks residents.
Annexations to LLAD 79-2
There are no proposed annexations in either the Landscaping or Lighting Districts for FY 2025-26.
COUNCIL GOAL COMPLIANCE:
Meets the following City Council goals:
C. Operate City government in a fiscally and managerially responsible and prudent manner to ensure that the City of Thousand Oaks remains one of California's most desirable places to live, work, visit, recreate, and raise a family.
Landscape and Lighting Assessment District No. 79-2 Annual Levy June 10, 2025
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F. Provide and enhance essential infrastructure to ensure that the goals and policies of the Thousand Oaks General Plan are carried out and the City retains its role and reputation as a leader in protecting the environment and preserving limited natural resources.
PREPARED BY: Miguel Chavez, Sr. Financial Analyst
Jim Taylor, Sr. Civil Engineer
Attachments:
Attachment #1 – Final Engineer’s Report
Attachment #2 – Resolution Confirming Approval of Final Engineer’s Report
Attachment #3 – Resolution Ordering Levy and Collection of Assessments DPW: 830-40\ev\Council\2025\061025\LLAD 79-2 Levying of Annual Assessments staff report.docx