Annexation Engineers ReportFiscal Year 2026-27 City of Thousand Oaks Landscape and Lighting Assessment District No. 79-2Prepared ForApril 2026
Table of Contents
Sections Section i. Engineers 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 2026-27 Annexation Territory Zone 40 Cost Estimates ____________ 15 Appendices Appendix A. Assessment Diagram ______________________________________________ A-1 Appendix B. Assessment Roll __________________________________________________ B-1 i. Engineers Statement
City of Thousand Oaks Landscape and Lighting Assessment District No. 79-2 Annexation Annexation Engineers Report for Fiscal Year 2026-27 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 SECTION 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 proposed improvements and are sufficient in showing and describing the general nature, location and extent of the improvements. SECTION 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. SECTION 3 A COST 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. SECTION 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. i. Engineers Statement
City of Thousand Oaks Landscape and Lighting Assessment District No. 79-2 Annexation Annexation Engineers Report for Fiscal Year 2026-27 ii WHEREAS, on April 14, 2026, 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 Engineers 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. Engineers Statement
City of Thousand Oaks Landscape and Lighting Assessment District No. 79-2 Annexation Annexation Engineers Report for Fiscal Year 2026-27 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 and 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 expenses upon the parcels of land within the Annexation Territory into Landscape and Lighting Assessment District No. 79-2 liable therefore and benefited thereby, in proportion to the estimated benefits that each parcel receives, respectively, from said maintenance, works of improvement, and appurtenances. Executed this day of 2026. Final approval, confirmation and levy of the annual assessment and all matters in the Engineer's Report were made on the day of 2026, 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 Clerks Office on the day of , 2026. 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 Assessment District No. 79-2 Annexation Engineers Report for Fiscal Year 2026-27 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 District. The District was formed in 1979 and is levied annually, pursuant to the Landscape 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, added by Proposition 218. The Annexation Engineers Report (Report) describes the District, any changes to the District including any territories to be annexed, modifications to the improvements or zones, and the proposed assessments for Fiscal Year 2026-27. The maintenance, operation and servicing of the improvements associated within specific areas of the District that provide a special benefit 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 Citys estimated cost to maintain the improvements that provide special benefits to properties within the District and the specific Zones therein. For Fiscal Year 2026-27 the District consists of forty-three (43) landscape benefit Zones (including Sub-Zones) and six (6) lighting benefit Zones (Zones A through F). The territory proposed to be annexed into the District is being proposed to annex in as Zone 40, a new landscape benefit zone. The word parcel, for the purposes of this Report, refers to an individual property assigned its own Assessment Parcel Number by the Ventura County Assessors Office. The Ventura County Auditor/Controller 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 regarding the annexation of territory into the District. Upon conclusion of the public hearing, property owner protest ballots received will be tabulated to determine whether a majority protest exists. The City Council will confirm 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 for the proposed annexation of territory, the City Council may adopt this Report and confirm the annexation of territory as presented herein. In such case, the assessment information will be submitted to the County Auditor/Controller and included on the property tax roll for each parcel in Fiscal Year 2026-27. Historical Background and Current Legislation Pursuant to the 1972 Act, the City Council conducts a public hearing annually to accept public comments 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 are 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 closely reviewed and evaluated. At that time, the District 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 receive different levels of special benefit within a Zone (e.g. properties on public versus private streets). In addition, the method of apportioning District costs (Equivalent Benefit Unit method of apportionment) was reviewed and expanded to provide a more comprehensive method of calculating the weighted proportional benefit that various types of property receive from the improvements.
1. Plans and Specifications
City of Thousand Oaks Landscape and Lighting Assessment District No. 79-2 Annexation Engineers Report for Fiscal Year 2026-27 2 This reengineering established a more accurate reflection of the special benefits conveyed to each parcel within the District. In compliance with the provisions of the California Constitution Article XIIID (Prop 218), the assessments established for each Zone and presented to property owners for approval in Fiscal Year 1998/1999, included an assessment adjustment formula. This adjustment formula was established to account for ordinary and reasonable increases in annual costs due to inflation thereby reducing the expense associated with re-approval (noticing, mailing, and balloting) for small and limited cost increases in the future. This assessment adjustment formula allows the City Council to annually increase the maximum assessment rates by the greater of inflation (based on the Consumer Price Index CPI) or three percent (3%). A property owner protest ballot proceeding was conducted for the proposed assessments 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 property owner protest ballots were tabulated, and the results of the ballot tabulation indicated property owner approval of the proposed District assessments and assessment range formula. Subsequently, in Fiscal Year 1999/2000, additional territory was annexed to the District pursuant to property owner protest ballot proceeding and two new Landscape 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 expansion of the landscape improvements within the Zone and a proposed increased assessment to cover the associated costs. Ballots for the assessment increase were presented to the property owners of record and at the 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 engineers 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 engineers 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 Districts existing Landscape Zone 37 (Split into Zone 37A and Zone 37B). A supplemental engineers 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 indicated property owner approval of the proposed assessments and assessment range formula presented. The City Council approved the supplemental engineers 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 District. Each of these developments and the properties therein were 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 developments special benefit from the improvements provided. For Fiscal Year 2006/2007, the City annexed twelve (12) additional development projects to the District and increased the Maximum Approved Assessment Rate for Zone 37B. These developments and the properties therein were annexed into one of the existing lighting zones and two (2) of the developments were also annexed into one of the existing landscape zones that reflect the developments special benefit from the improvements provided.
1. Plans and Specifications
City of Thousand Oaks Landscape and Lighting Assessment District No. 79-2 Annexation Engineers Report for Fiscal Year 2026-27 3 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 annex one (1) additional development project to the District. 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 13, 2010, the ballots returned were tabulated and indicated 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 follows; Lighting - nine (9) parcels to Zone A, six (6) parcels to Zone B, thirty-nine (39) parcels to Zone E and 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 annexed three (3) parcels into the District as follows; Lighting one (1) parcel to Zone E and two (2) parcels to Zone F. For Fiscal Year 2026-27, the City is proposing to annex two (2) parcels into the District as follows; Landscape & Lighting two (2) parcels to proposed new Landscape Zone 40. 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 Assessment District No. 79-2 Annexation Engineers Report for Fiscal Year 2026-27 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 maintenance and operation of landscaping, street lighting, 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 whole or in part fund the services, maintenance, operations and administration associated with the District improvements. Parcels that receive special benefits from 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 Report are based upon the Citys estimate of the expenses related to the operation and maintenance of the District improvements including labor, personnel, utilities, equipment, materials, administration and incidental expenses.
1. Plans and Specifications
City of Thousand Oaks Landscape and Lighting Assessment District No. 79-2 Annexation Engineers Report for Fiscal Year 2026-27 5 For Fiscal Year 2026-27, the District consists of forty-three (43) Landscape Zones (including sub-Zones) and six (6) Lighting Zones. Each Landscape Zone includes parcels 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 within each Landscape Zone for the operation and maintenance of the improvements is equitably spread among the benefiting parcels within that Zone only. Unlike the Landscape Zones (that are correlated to specific parcels, developments or subdivisions), the six Lighting Zones cover the entire City with each Zone representing a geographical region of the City. However, within these Lighting Zones, only properties that benefit from local street lighting improvements (in-tract street lighting and/or adjacent street lighting) are assessed. Although local street lighting improvements are usually associated with residential developments and subdivisions within each of the six Lighting Zones, there are some 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 portion of the costs to provide the local street lighting. The balance of the local street lighting costs and lighting improvements that are considered general benefit are funded through Ad Valorem revenues. Landscape Improvements and Services Landscape improvements and services within the District may include graffiti abatement throughout all benefit zones, center median landscaping, parkway and 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, subdivisions and developments that are associated with the improvements provided and maintained within the Zone. The parcels assessed for special benefits are part of a development or subdivision that originally installed the improvements or are directly associated with the improvements through proximity. The specific improvements within each Zone vary, and may include, but are not limited to: the maintenance of ground cover, turf, shrubs, trees, fences, irrigation systems, drainage systems, lighting systems, hardscapes, sidewalks, trails and associated appurtenances within or adjacent to specific landscaped areas or improvements. Landscape improvements within the District are maintained and serviced on a regular basis. The frequency and specific maintenance and operations required within the District and each Zone is determined weekly by City staff. Parcels identified as being within a Landscape Zone, share in both the cost and benefit of the improvements. The net costs associated with the improvements are equitably spread to parcels proportionately according to the special benefits received and only parcels that receive special benefits are assessed. District Lighting Improvements Public street lighting exists throughout the City of Thousand Oaks and the costs of maintaining and supplying electricity for these lights are funded through both Ad Valorem revenues and special benefit assessments. Parcels, subdivisions and developments that receive special benefits from local street lighting (in-tract street lighting and/or adjacent street lighting) are assessed for only a portion of the street lighting costs associated with these improvements. The remaining local street lighting costs, street lighting and traffic signals identified as general benefit are funded through Ad Valorem revenues and other revenue sources. For administrative purposes, the District is divided into six Lighting Zones that represent geographical regions of the City. Within each of these six zones, only parcels that receive special benefits from local street lighting are assessed, each being assessed proportionately for the cost of providing local street lighting in their area. Annexation Zone 40 Proposed Zone 40, comprised of two (2) parcels, is located in the southeast corner of Newbury Road at Kelley Road. The proposed developments within the Zone consist of a multi-family apartment complex with 218
1. Plans and Specifications
City of Thousand Oaks Landscape and Lighting Assessment District No. 79-2 Annexation Engineers Report for Fiscal Year 2026-27 6 apartment units, a pool house, and a residence hotel with 120 rooms. The following is a list of the improvements to be maintained through District assessments in the Zone: Zone 40 (Newbury / N E Kelley) SCE Street Light located along Newbury Road at the complex main entrance; PCC Sidewalk fronting the westerly frontage of Newbury Road and the entire frontage of Kelley Road; Stamped Concrete located at the southeast corner of Newbury Road at Kelley Road including the westerly extension across the intersection and within the driveway approaches along each driveway entrance to the complex; PCC Curb and Gutter, 18" gutter width fronting the westerly frontage of Newbury Road and the entire frontage of Kelley Road; Street Tree, install six (6) trees along the Newbury Road frontage
2. Method of Assessment Apportionment
City of Thousand Oaks Landscape and Lighting Assessment District No. 79-2 Annexation Engineers Report for Fiscal Year 2026-27 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 assessable parcels in proportion to the estimated benefits 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 parcels and the improvements and services provided to fairly apportion the costs based on the estimated special benefit to each parcel. The Agency is required to identify 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 the 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 benefit over and above general benefits conferred on real property located in the district or to the public at 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 shall identify all parcels which will have a special benefit conferred upon them and upon which an assessment will be imposed. The proportionate special benefit derived by each identified parcel shall be determined in relationship 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 property related service being provided. No assessment shall be imposed on any parcel which exceeds the reasonable cost of the proportional special benefit conferred on that parcel. This District was formed to establish and provide for the improvements that enhance the presentation of the surrounding properties and developments. These improvements will directly benefit the parcels to be assessed within the District. The assessments and method of apportionment is based on the premise that the assessments will be used to construct and install landscape and lighting improvements within the existing District as well as provide for the annual maintenance of those improvements, and the assessment revenues generated by the District will be used solely for such purposes. The costs of the proposed improvements have been identified and allocated to properties within the District based on special benefit. The improvements to be provided by this District and for which properties will 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 which 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 the landscape and lighting improvements within the District, and the assessment obligation for each parcel reflects that parcels 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 necessary to
2. Method of Assessment Apportionment
City of Thousand Oaks Landscape and Lighting Assessment District No. 79-2 Annexation Engineers Report for Fiscal Year 2026-27 8 consider the entire scope of the improvements provided as well as the properties that benefit from those improvements. The improvements and the associated costs described in this Report, have been carefully reviewed and have been identified and allocated based 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 assessments have been reviewed, identified and allocated to each assessed parcel based on special benefit pursuant to the provisions of the California Constitution 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 applicable portions of the City General Plan. Although the improvements include public street lighting, open space areas, landscaped parkways and medians available or visible to the public at large, the District improvements are typically localized and the construction and installation of the improvements were only necessary for the development of properties within the District or would have been required for property development if 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 benefit to properties outside the District or to the public at large. The improvements for which properties are assessed directly enhance the desirability and security of those properties and the ongoing operation, servicing and maintenance of the improvements are a direct and special benefit to the properties within the District. To the extent that some District improvements may provide similar benefits to properties outside the various Zone boundaries, the proportional costs associated with the general benefit components for that specific improvement are 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 parcels 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 the individual tracts, developments, or neighborhoods within the Zone. The improvements funded by District assessments have been identified as a special benefit to the properties assessed and provide no measurable general benefit to the public at large. Assessed parcels benefit by having local landscape improvements available for the enjoyment and safety of owners, patrons, customers, residents, tenants and their families, providing special enhancement of properties within the area. The City recognizes that some landscape improvements may enhance the quality of life throughout the City, and to this extent, the amount to be assessed to properties receiving special benefit have been reduced proportionately 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 Assessment District No. 79-2 Annexation Engineers Report for Fiscal Year 2026-27 9 Special Benefits of Lighting The special benefits of street lighting are the convenience, safety, and security of property, improvements, 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) to identify the parcels proportionate special benefit from specific improvements. Each parcels EBU is calculated based on the parcels land use, development status and/or size as compared to other parcels that are associated with the improvements. A typical single-family residential property is assigned an EBU of 1.00, and all other property types are assigned an EBU proportionate to the special benefits they receive as compared to this single-family residential property. The total EBU in a Zone is divided 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 parcels individual EBU to establish the parcels 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 Parcels Calculated EBU = Parcels Levy Amount for Zone Land Use Classifications Every parcel within the District is assigned a land use classification based on available parcel information obtained from the County Assessors Office and City records. It has been determined that a parcel size, development or development potential (planned development) 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 conveyed to each property within the District for the cost of improvements associated with that property. Parcels associated with the District improvements are assigned one of the following land use classifications: Residential Parcels This classification may include, but is not limited to: all subdivided residential tract lots (with or without structures); multiple-family residential properties including apartments and mobile-home parks; condominiums; rural/estate residential properties and any other property identified as a subdivided 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 residential unit. Therefore, all residential properties are assigned 1.00 EBU per unit for their proportional allocation of the landscape improvement costs whether a residential unit has been constructed or merely approved for development. Similarly, for a typical residential tract development 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 1.00 EBU. However, most other residential developments including rural residential properties, condominium
2. Method of Assessment Apportionment
City of Thousand Oaks Landscape and Lighting Assessment District No. 79-2 Annexation Engineers Report for Fiscal Year 2026-27 10 developments, apartments, or residential developments on private streets, the District maintained street lighting is usually limited to perimeter lighting adjacent to the development or the local public streets used to access the properties. Due to the reduced number of streetlights benefiting these properties and their proximity to District provided streetlights, these residential developments are assigned 0.25 EBU per unit (provided local street lighting exists near the development). In those cases where no local street lighting is associated with the residential property, (as is the case with many rural residential properties) the parcel is not assessed for street lighting. Developed Non-Residential This classification typically includes all developed properties that are not identified as residential properties and includes both publicly owned (non-taxable) and privately owned properties. A property is considered developed, if the County Assessors Office has identified the property with a structure (assessed structural value) or a structure is known to exist on the property. This classification may include, but is not limited to all types of commercial or industrial developments, churches or facilities utilized by other non-profit organizations, privately owned recreational facilities, hotels, schools or government owned offices and facilities. To establish a proportionate special benefit calculation (EBU) for developed non-residential properties, a correlation between residential developments and non-residential developments has been established. Although the development footprint per acre for non-residential properties is typically greater than that 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 been developed as residential. Within the City of Thousand Oaks, residential developments yield approximately 3.60 benefit units per acre on average. Therefore, developed non-residential properties are assigned 3.60 EBU 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-residential properties typically augment lighting in the surrounding area with their own lighting facilities (i.e. parking lot lights or security lights) and their benefit from local street lighting improvements closely resemble residential developments that provide their own street lighting such as condominium projects or apartments. Therefore, developed non-residential properties are assigned 1.00 EBU per acre for street lighting, but a minimum of 0.25 EBU per parcel (parcels less than 0.25 acres). Planned Residential Developments This classification identifies properties that are currently vacant land and not fully subdivided, but have an approved specific-plan, tract map or tentative tract map where the number of proposed residential benefit units associated with the property can be quantified. Typically these properties are actively being developed and will be fully subdivided into the proposed number of residential lots in the near future. It has been determined that the proportional special benefit these parcels receive from landscaping improvements is similar to fully subdivided residential properties and are assigned an EBU that reflects the planned number of benefit units. Because these properties have not been subdivided and local street lighting improvements typically have not been completed, this type of property is assessed as a single residential lot for local street lighting improvements until the property is actually subdivided or lighting facilities are constructed. However, if the property is being balloted for a new or increased assessment the proposed maximum street lighting assessment amount presented to the property owner for approval shall be based on a weighted benefit that reflects the planned number of benefit units. Planned Non-Residential Developments This classification identifies properties that are currently vacant land, but have an approved specific-plan, development plan, parcel map or tentative map that clearly defines the proposed subdivision and development of the property where the net-acreage to be developed as non-residential (excluding easements or open space areas) is quantifiable. Typically these properties are actively being developed and the property has been fully subdivided or will be completely subdivided in the near future. It has been determined that the proportionate special benefit this type of property receives from local 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 developed, they clearly have less
2. Method of Assessment Apportionment
City of Thousand Oaks Landscape and Lighting Assessment District No. 79-2 Annexation Engineers Report for Fiscal Year 2026-27 11 benefit from local street lighting than a fully developed property and therefore shall be assessed 1.0 EBU per parcel regardless of the parcels acreage. However, for the purposes of balloting, the assessment presented to the property owner for approval shall be based on the parcels 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, but a specific development plan has not been determined or finalized (a specific plan, project plan, tract map or tentative tract map has either not been approved or the actual number of residential units and/or nonresidential 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 development status of these properties and overall development potential (considering possible streets, easements or open space), these properties are assigned 1.26 EBU per acre (gross acreage) for landscape improvements 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 are currently vacant land and there are no current development plans for the property. This classification includes properties zoned for either residential use or non-residential use and may include either publicly owned (nontaxable) or privately owned properties. Although these properties may be physically located within the boundaries of a benefit zone, 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 properties may have future or potential special benefits from the Zone improvements. Therefore, these properties are subject to an assessment if, and when, their development status and land use classification changes. Although these parcels are not currently assessed, any future assessment resulting from a land use change would not be considered a new or increased assessment 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 assigned an Assessors 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 condominium complexes), landlocked parcels, small parcels vacated by the County, bifurcated lots, and any other property that cannot be developed or is a shared possessor interest by other properties that are assessed. These types of properties receive no direct benefit from the improvements and receive no measurable special benefit from the continued operation and maintenance of those improvements. Parks, open space areas, public schools, golf courses or similar facilities by nature of their development or use substantially enhance the landscaping amenities within the District as well as provide recreational opportunities 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 improvements 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 classifications or usual calculation of benefit do not or cannot accurately identify the special benefits the parcel receives from the improvements. These types of situations are considered special cases and the EBUs calculated for these properties are based on a combination of the standard land use classifications. For example, a parcel may be part of a planned development, but the parcel includes both planned non-residential and residential development. In this special case, neither the Planned Residential Development nor the Planned Non- Residential Development land use classification alone would be appropriate to calculate special benefits, but applying the appropriate EBU calculation to the respective portions of the overall
2. Method of Assessment Apportionment
City of Thousand Oaks Landscape and Lighting Assessment District No. 79-2 Annexation Engineers Report for Fiscal Year 2026-27 12 property development would establish an accurate identification of the parcels special benefit. In some cases, a property may actually fit a standard land use classification, but the usual method of calculating the parcels special benefits is clearly not appropriate. For example, a parcel may be identified as a Developed Non-Residential property, however, only a small percentage of the parcels total acreage is actually developed. 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 Assessment District No. 79-2 Annexation Engineers Report for Fiscal Year 2026-27 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 EBUs per acre, with a minimum of 1.00 EBU per parcel. (2) Annual Assessment is calculated at 1.26 EBUs per acre, but for balloting purposes, assessments may be calculated at 3.60 EBUs per acre (anticipated build-out). (3) Exempt properties include only properties that cannot be developed, common areas, open space areas, easements or other properties with restricted development or identified as receiving no special benefit from the District improvements. 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 Acre 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 proportional benefit from District provided street lighting. 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 land use in all areas. Assessed only if the property receives direct benefit from local street lighting in the area. (3) Assigned 1.00 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 Assessment District No. 79-2 Annexation Engineers Report for Fiscal Year 2026-27 14 Assessment Adjustment Formula Most budget items are typically impacted by inflation. In an effort to minimize this impact on the District, a formula for an inflation adjustment was submitted to property owners as part of the property owner balloting process conducted for all District assessments. The formula as described below was originally approved by the District property owners in Fiscal Year 1997/1998 and was first applied in Fiscal Year 1998/1999 (commencing 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 increasing assessments each Fiscal Year to offset increases in costs due to inflation. Generally, any new or increased assessments require certain noticing, meeting, and balloting requirements by law. However, Government Code Section 54954.6(o) provides that a new or increased assessment does not include an assessment which does not exceed an assessment formula or range of assessments...previously adopted by the agency or approved by the voters in the area where the assessment is imposed. This definition of an increased assessment was later confirmed by Senate Bill 919 (the Implementing Legislation for Proposition 218). The following describes the assessment adjustment formula approved by the City Council and the District property owners: The maximum assessment amount allowed for each fiscal year may be increased in an amount equal to the greater of: (1) three percent (3.0%), or (2) the percentage 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 Consumers, as developed by the U.S. Bureau of Labor Statistics. The 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 percentage difference between the CPI on January 1, and the CPI for the previous January 1 or a similar time period. This percentage difference shall then establish the range of increased assessments allowed based on CPI. Should the Bureau of Labor Statistics revise such index or discontinue the preparation of such index, the City shall use the revised index or comparable system as 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 than 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 in 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 Annexation Engineers Report for Fiscal Year 2026-27 15 Annexation Zone 40 Budgets The following table provides a summary of the Landscape and Lighting budget for annexation Zone 40. More specifically, this table identifies the costs and assessments (rate) applied to each Equivalent Benefit Unit within the annexation zone that are necessary to cover the costs and expenses of the improvements that provide a special benefit to properties within the annexation zone. Table 3-1 Fiscal Year 2026-27 Annexation Territory Zone 40 Cost Estimates Budget Item Zone 40 DIRECT COSTS Labor and Fringe Benefits $1,209.52 Contracted Services $12,388.33 MSC/PW Supplies/Equipment $872.60 Maintenance/Capital Projects $0.00 Other Operating Expenses (Major Task Orders) $0.00 Utility Expenses (Water, Electricity, Data) $0.00 Subtotal Direct Costs $14,470.45 ADMINISTRATION COSTS Consultant/Management Fee $86.26 County Administration Fee $64.63 City Cost Allocation/Overhead $3,888.09 Subtotal Administration Costs $4,038.98 Total Direct and Admin Costs $18,509.43 COLLECTION/(CREDIT) APPLIED TO LEVY City Subsidy $0.00 Capital Improvement Collection / (Transfer) $0.00 Reserve Fund Credit / Adjustment $7,232.73 Interest / Other Reimbursements $0.00 Subtotal Collection/(Credit) Applied to Levy $7,232.73 Balance to Levy $25,742.16 DISTRICT STATISTICS Total Number of Parcels 2 Total Parcels Assessed 2 Total Equivalent Benefit Units (EBU) 173.11 Proposed Levy per EBU $148.70 Total Estimated Revenue $25,741.75 Maximum Rate per EBU - FY 2026-27 $148.70 APPENDIX AAssessment Diagram
LANDSCAPE AND LIGHTING ASSESSMENT DISTRICT 79-2Sources: City of Thousand Oaks,2026; Parcel Quest Gateway, 2026. 101
M:\GISAssessment\ThousandOaks\Pro\ThousandOaks_LLMD792_Anexations\ThousandOaks_LLMD792_Anexations.aprx Annexation Boundary Map - Zone 400 250 500 750Feet
CITY OF THOUSAND OAKS
LEGEND
APPENDIX BAssessment Roll
APNEquivalent BenefitUnits(EBU)Rate per EBUTotal Assessment (1)660-0-050-270 163.50 $148.70 $24,312.45660-0-050-280 9.61 $148.70 $1,429.30Total 173.11 $25,741.75(1) Variance with budget due to rounding 3788 McCray St.Riverside, CA 92506951.200.8600www.webbmfinance.com