10B
Date: May 5, 2026
To: Honorable Mayor and Members of the City Council
From: Craig Bilezerian, Public Works Director
By: Helen Shi, Engineering Manager | [email protected] Subject: Public Works – Adopt RESOLUTIONS for the Levy and Collection of Assessments within the City of Torrance Lighting District No. 99-1 for Fiscal Year (FY) 2026-27 and Set Date for Public Hearing. Expenditure: $1,968,915 (General Fund and Non-General Funds) .
RECOMMENDATION
Recommendation of the Public Works Director that City Council:
1. Adopt a RESOLUTION initiating proceedings for the levy and collection of assessments within City of Torrance Lighting District No. 99-1 for FY 2026-27; and
2. Adopt a RESOLUTION approving the Engineer’s Report in connection with the levy and collection of assessments within the City of Torrance Lighting District No. 99-1 for FY 2026-27; and
3. Adopt a RESOLUTION declaring its intention to levy and collect assessments within City of Torrance Lighting District No. 99-1 for FY 2026-27 and appointing the date of June 9, 2026 for a public hearing.
FUNDING
Funding is available from the following sources:
Funding Source Amount
Street Lighting Assessment District Fund $1,303,211
Gas Tax Fund $568,595
General Fund $97,109
Total $1,968,915
DISCUSSION
City of Torrance Lighting District No. 99-1 (the District) was established in 1999 in accordance with Proposition 218 and pursuant to The Landscaping and Lighting Act of 1972, which authorized local public agencies to impose assessments on benefited properties to fund the installation, construction and maintenance of landscaping and lighting facilities including traffic signals, streetlights and safety lights.
1 City Council
May 5, 2026
Proposition 218 provides that real properties can only be assessed special benefits, which are distinguished from general benefits in the District as follows:
• Special Benefit is the direct street lighting benefit to a property and to its owner or users, based on the existence of a street lighting system designed to illuminate the roadway and sidewalk adjacent to the specific property during nighttime hours. 91% of street lighting costs are identified as Special Benefit Costs.
• General Benefit is defined as a benefit to properties in the general vicinity or a benefit to the public in general resulting from the improvements, activities, or services to be provided by the assessment levy. These benefits include the benefit from increased lighting on arterial streets and safety lighting at signalized intersections. Proposition 218 requires the City to finance general benefit costs from other than property assessments. 9% of street lighting costs are identified as General Benefit Costs.
The assessment rates proposed for FY 2026-27 (Attachment 1) remain unchanged from FY 2025- 26 and do not exceed the rates approved on June 15, 1999, in which case City Council may levy such assessments without further approval from property owners in the City.
In order to continue levying assessments, the City Council must approve the following Resolutions required by law (Attachment 2):
• Resolution initiating proceedings to levy assessments within City of Torrance Lighting District No. 99-1 for Fiscal Year 2026-27;
• Resolution approving the Fiscal Year 2026-27 Engineer’s Report for City of Torrance Lighting District No. 99-1; and
• Resolution of intention to levy assessments within City of Torrance Lighting District No. 99-1 for Fiscal Year 2026-27, setting the date of June 9, 2026 for the public hearing.
The City of Torrance Lighting District No. 99-1, 2026/2027 Engineer’s Annual Levy Report (Engineer’s Report) associated with the second Resolution has been prepared in accordance with the requirements of the Landscaping and Lighting Act of 1972 and calculates the relative benefit each parcel in the City will receive from the assessment (Attachment 3).
The total costs of the District include service and maintenance costs for all public streetlights, safety lights and traffic signals within the City. However, only service and maintenance costs for streetlights have bearing on the amounts of assessments. Thus, the costs for safety lights and traffic signals are budgeted for and paid from the Public Works Department General Fund Operating budget.
There are approximately 10,100 public streetlights in the City of Torrance, and Southern California Edison (SCE) owns and maintains 99% of the streetlights in the City. These lights are not metered so the City pays a flat monthly rate per light based on a tariff that is approved by the California Public Utilities Commission (CPUC), which changes from time to time. The remaining streetlights are owned and maintained by the City, and the City pays for the energy consumption of these lights based on another set of tariffs.
The total gross cost associated with operating and maintaining the public streetlight system for FY 2026-27 is $1,968,915 (Engineer’s Report, Table O). Of this amount, General Benefit is $176,218 and Special Benefit is $1,792,697 as shown in the table below. 2 City Council
May 5, 2026
FY 2026-27 (Data from Engineer’s Report – Table H)
General Benefit Special Benefit Total
Assessment (Non-City Parcels) N/A $1,303,211 $1,303,211 Assessment of City Parcels N/A $97,109 $97,109
Sub-Total $0 $1,400,320 $1,400,320
City Contribution $176,218 $392,377* $568,595
Total $176,218 $1,792,697 $1,968,915
*City subsidy
The Net Assessment calculation is as follows:
FY 2026-27 (Data from Engineer’s Report – Table O)
Gross Cost of Street Light Improvements (Direct Costs) $1,946,765 Administrative and Incidental Expenses $22,150
Total District Expenses $1,968,915
City Contribution ($568,595)
Net Assessment $1,400,320
Overall, it is estimated that assessment proceeds for non-city parcels will increase by $11,840 in FY 2026-27 due to parcel changes.
The assessment for each property within the District was calculated based on the special benefit that each property receives from the public streetlight system. Factors used in determining the assessment include the location of the parcel, the land use of the parcel, and the number of dwelling units on, or the size of, the parcel. Parcels fronting fully lit streets were placed in Zone A, while parcels fronting streets on which lights have not been systematically installed were placed in Zone B.
As shown in Attachment 1, the FY 2026-27 assessment for each land use classification within each zone is the same as it was in FY 2025-26 and does not exceed the rates levied, with property owner approval, in FY 1999-00. A typical single family residential parcel in the City pays $20.50 per year or $1.71 per month or less for street lighting. This assessment amount is typical for 74% of parcels in the District. Street lighting for these parcels provides the positive benefit of enhanced visibility and safety for pedestrians and drivers of vehicles during nighttime hours.
The cost of the District has increased over the years. The District, when formed, did not include consumer price index inflators. Therefore, as the cost of maintaining streetlights increases, the City has been required to make up the difference from other funding sources. The City’s contribution for public streetlights has increased by $44,247 since last year to $568,595 in FY 2026-27. This includes the City’s subsidy of special benefit costs, which is estimated at $392,377 for FY 2026-27. The City subsidy increased by $39,170 from $353,207 in FY 2025-26 due to SCE rate increases.
The assessment methodology calculates general benefit costs in a conservative way. For example, streetlights mounted on traffic signals (safety lights) are considered 100% General Benefit and are not assessed to real properties at any proportion. In the future, the City may elect 3 City Council
May 5, 2026
to reconsider the assessment methodology and rates to capture additional special benefit costs that would be legal and appropriate to assess to real properties, as the assessment amounts proposed for FY 2026-27 are set at the maximum amount approved by voters in 1999. A balloting procedure in compliance with Proposition 218 would be required to increase lighting district assessment rates to capture Special Benefit costs not currently assessed to real properties in the District.
Attachment 4 shows the net assessment for the three most recent fiscal years from FY 2024-25 through FY 2026-27, as well as a comparison to FY1999-00 and incidental expenses for the same fiscal years.
Upon adoption of the three Resolutions by City Council, the City Council must also conduct a public hearing for the proposed levy of assessments for FY 2026-27. The Public Hearing is scheduled for June 9, 2026 at 6:30 p.m. or soon thereafter as the matter may be heard, as indicated in the Resolution of Intention.
ATTACHMENTS
1. Net Assessment Rates
2. Resolution to Initiate Proceedings
3. Resolution to Approve Engineer’s Report
4. Resolution to Declare Intention to Levy and Collect Assessments
5. Engineer’s Annual Levy Report
6. Net Assessment and Incidental Expenses
4 ATTACHMENT 1
NET ASSESSMENT RATES
(from Table M and Table N
of the City of Torrance Lighting District No. 99-1
2026/2027 Engineer’s Annual Levy Report)
FY 1999-2000 FY 2025-26 FY 2026-27
Land Use Classification
Zone A Zone B Zone A Zone B Zone A Zone B
Single-family Detached $20.50
/unit
$7.30
/unit
$20.50
/unit
$7.30
/unit
$20.50
/unit
$7.30
/unit
Multi-family Attached $4.69
/unit
$1.67
/unit
$4.69
/unit
$1.67
/unit
$4.69
/unit
$1.67
/unit
Non-Residential
≤ 0.25 acres $18.53
/parcel
$6.60
/parcel
$18.53
/parcel
$6.60
/parcel
$18.53
/parcel
$6.60
/parcel
> 0.25 to 0.50 acres $55.58
/parcel
$19.80
/parcel
$55.58
/parcel
$19.80
/parcel
$55.58
/parcel
$19.80
/parcel
> 0.50 to 0.75 acres $92.64
/parcel
$33.01
/parcel
$92.64
/parcel
$33.01
/parcel
$92.64
/parcel
$33.01
/parcel
> 0.75 to 1.00 acres $129.69
/parcel
$46.21
/parcel
$129.69
/parcel
$46.21
/parcel
$129.69
/parcel
$46.21
/parcel
> 1.00 acres $148.22
/acre
$52.81
/acre
$148.22
/acre
$52.81
/acre
$148.22
/acre
$52.81
/acre
Undeveloped
≤ 0.25 acres $6.18
/parcel
$2.20
/parcel
$6.18
/parcel
$2.20
/parcel
$6.18
/parcel
$2.20
/parcel
> 0.25 to 0.50 acres $18.53
/parcel
$6.60
/parcel
$18.53
/parcel
$6.60
/parcel
$18.53
/parcel
$6.60
/parcel
> 0.50 to 0.75 acres $30.88
/parcel
$11.00
/parcel
$30.88
/parcel
$11.00
/parcel
$30.88
/parcel
$11.00
/parcel
> 0.75 to 1.00 acres $43.23
/parcel
$15.41
/parcel
$43.23
/parcel
$15.41
/parcel
$43.23
/parcel
$15.41
/parcel
> 1.00 acres $49.41
/acre
$17.60
/acre
$49.41
/acre
$17.60
/acre
$49.41
/acre
$17.60
/acre
5 1.doc
RESOLUTION NO. _______
A RESOLUTION OF THE CITY COUNCIL OF THE CITY
OF TORRANCE, CALIFORNIA, INITIATING
PROCEEDINGS FOR THE LEVY AND COLLECTION OF
ASSESSMENTS WITHIN THE CITY OF TORRANCE
LIGHTING DISTRICT NO. 99-1 FOR FISCAL YEAR 2026-
2027 PURSUANT TO THE PROVISIONS OF PART 2 OF
DIVISION 15 OF THE STREETS AND HIGHWAYS CODE
AND AS PROVIDED BY ARTICLE XIIID OF THE
CALIFORNIA CONSTITUTION
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF TORRANCE, CALIFORNIA, DOES RESOLVE, DECLARE, DETERMINE AND ORDER AS FOLLOWS:
Section 1
Pursuant to the Landscaping and Lighting Act of 1972, Part 2 of Division 15 of the California Streets and Highways Code (hereinafter referred to as the “Act”), the City Council desires to initiate proceedings to levy and collect assessments against the lots and parcels of land within an existing assessment district designated “City of Torrance Lighting District No. 99-1” (hereinafter referred to as the “District”) to pay for the costs and expenses of the improvements described below in Section 3 of this Resolution for the fiscal year commencing July 1, 2026 and ending June 30, 2027.
Section 2
The boundaries of the District are coterminous with the boundaries of the City of Torrance.
Section 3
The existing improvements may be briefly described as follows: The maintenance and servicing of public lighting facilities, including traffic signals, and appurtenant facilities installed in public places in the District. There are no proposed changes to the existing improvements for fiscal year 2026-2027.
Maintenance means the furnishings of services and materials for the ordinary and usual maintenance, operation and servicing of the public lighting facilities and appurtenant facilities, including repair, removal or replacement of all or part of any of the public lighting facilities and appurtenant facilities; and the cleaning, sandblasting and painting of the public lighting facilities and appurtenant facilities to remove or cover graffiti. Servicing means the furnishing of water for the maintenance of any of the public lighting facilities or appurtenant facilities and the furnishing of electric current or energy, gas or other illuminating agent for the public lighting facilities, or for the lighting or operation of appurtenant facilities.
Section 4
Lots or parcels of land within the District that are owned or used by any county, city, city and county, special district or any other local government entity, the State of California shall be assessed unless the City demonstrates by clear and convincing evidence that such lots or parcels receive no special benefit from the proposed improvements. 6 ATTACHMENT 2
1.doc
Section 5
The City Council hereby orders the Engineer, RKA Consulting Group, to prepare and file with the City Clerk a report in writing in connection with the proposed levy and collection of assessments against lots and parcels of land within the District for fiscal year 2026-2027. This report shall be prepared in accordance with Article 4 of Chapter 1 of the Act and Section 4 of Article XIIID of the California Constitution.
INTRODUCED, APPROVED, and ADOPTED this 5th day of May, 2026.
Mayor George K. Chen
APPROVED AS TO FORM
PATRICK Q. SULLIVAN, City Attorney
By
Tatia Y. Strader
Assistant City Attorney
ATTEST:
Rebecca Poirier, MMC, City Clerk
7 1.doc
RESOLUTION NO.____
A RESOLUTION OF THE CITY COUNCIL OF THE CITY
OF TORRANCE, CALIFORNIA, APPROVING THE
REPORT OF THE ENGINEER IN CONNECTION WITH
THE LEVY AND COLLECTION OF ASSESSMENTS
WITHIN CITY OF TORRANCE LIGHTING DISTRICT NO.
99-1 FOR FISCAL YEAR 2026-2027 PURSUANT TO THE
PROVISIONS OF PART 2 OF DIVISION 15 OF THE
STREETS AND HIGHWAYS CODE AND AS PROVIDED
BY ARTICLE XIII D OF THE CALIFORNIA CONSTITUTION
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF TORRANCE, CALIFORNIA, DOES RESOLVE, DECLARE, DETERMINE AND ORDER AS FOLLOWS:
Section 1
The City Council of the City of Torrance, pursuant to the Landscaping and Lighting Act of 1972, Part 2 of Division 15 of the California Streets and Highways Code (hereinafter referred to as the “Act”), did by previous resolution order the Engineer, RKA Consulting Group to prepare and file a written report in accordance with Article 4 of Chapter 1 of the Act in connection with the levy and collection of assessments against lots and parcels of land within the City of Torrance Lighting District No. 99-1 (hereinafter referred to as the “District”) for the fiscal year commencing July 1, 2026 and ending June 30, 2027.
Section 2
The Engineer has prepared and filed with the City Clerk of the City of Torrance and the City Clerk has presented to the City Council such report entitled “City of Torrance Lighting District No. 99-1, 2026/2027 Engineer’s Annual Levy Report” (the “Report”).
Section 3
The City Council has carefully examined and reviewed the Report, and the Report is hereby approved as filed.
INTRODUCED, APPROVED, and ADOPTED this 5th day of May, 2026 .
Mayor George K. Chen
APPROVED AS TO FORM
PATRICK Q. SULLIVAN, City Attorney
By
Tatia Y. Strader
Assistant City Attorney
ATTEST:
Rebecca Poirier, MMC, City Clerk
8 ATTACHMENT 3
1.doc
RESOLUTION NO. _______
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
TORRANCE, CALIFORNIA, DECLARING ITS INTENTION
TO LEVY AND COLLECT ASSESSMENTS WITHIN THE
CITY OF TORRANCE LIGHTING DISTRICT NO. 99-1 FOR
FISCAL YEAR 2026-2027 PURSUANT TO THE
PROVISIONS OF PART 2 OF DIVISION 15 OF THE
STREETS AND HIGHWAYS CODE AND AS PROVIDED BY
ARTICLE XIIID OF THE CALIFORNIA CONSTITUTION,
APPOINTING A TIME AND PLACE FOR PUBLIC HEARING
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF TORRANCE, CALIFORNIA, DOES RESOLVE, DECLARE, DETERMINE AND ORDER AS FOLLOWS:
Section 1
The City Council of the City of Torrance, pursuant to the provisions of the Landscaping and Lighting Act of 1972, Part 2 of Division 15 of the California Streets and Highways Code (hereinafter referred to as the “Act”), proposes to levy and collect assessments against the lots and parcels of land within an existing assessment district designated “City of Torrance Lighting District No. 99-1” (hereinafter referred to as the “District”) to pay for the costs and expenses of the improvements described below in Section 3 of this Resolution for the fiscal year commencing July 1, 2026 and ending June 30, 2027.
Section 2
The boundaries of the District are coterminous with the boundaries of the City of Torrance.
Section 3
The proposed improvements may be briefly described as follows: The maintenance and servicing of public lighting facilities, including traffic signals, and appurtenant facilities installed in public places in the District.
Maintenance means the furnishings of services and materials for the ordinary and usual maintenance, operation and servicing of the public lighting facilities and appurtenant facilities, including repair, removal or replacement of all or part of any of the public lighting facilities and appurtenant facilities; and the cleaning, sandblasting and painting of the public lighting facilities and appurtenant facilities to remove or cover graffiti. Servicing means the furnishing of water for the maintenance of any of the public lighting facilities or appurtenant facilities and the furnishing of electric current or energy, gas or other illuminating agent for the public lighting facilities, or for the lighting or operation of appurtenant facilities.
Section 4
The assessments to be levied and collected against the lots and parcels of land within the District No. 99-1 for fiscal year 2026-2027 are not proposed to increase from the assessments approved by the property owners and levied and collected for fiscal year 1999-2000.
Section 5
Lots or parcels of land within the proposed District that are owned or used by any county, city, city and county, special district or any other local government entity, or the State of California 9 ATTACHMENT 4
1.doc
shall be assessed unless the City demonstrates by clear and convincing evidence that such lots or parcels receive no special benefit from the proposed improvements.
Section 6
Reference is hereby made to the Engineer’s Report entitled “City of Torrance Lighting District No. 99-1, 2026/2027 Engineer’s Annual Levy Report,” on file in the office of the City Clerk, for a full and detailed description of the improvements, the boundaries of the District and any zones therein, and the proposed assessments upon assessable lots and parcels of land within the District.
Section 7
NOTICE IS HEREBY GIVEN that the City Council appoints the day of June 9, 2026 at the hour of 6:30 p.m. or soon thereafter as the matter may be heard, in the Council Chambers at City Hall, 3031 Torrance Boulevard, Torrance, California, 90503, as the time and place for a public hearing on the levy of the proposed assessments against the lots and parcels of land within the District for the 2026-2027 fiscal year.
Section 8
The City Clerk is hereby authorized and directed to give notice of such hearing in accordance with the law.
Section 9
The City Council hereby designates the Public Works Director of the City of Torrance, 3031 Torrance Boulevard, California, 90503, (310)781-6900 to answer inquiries regarding the proceedings.
INTRODUCED, APPROVED, and ADOPTED this 5th day of May, 2026.
Mayor George K. Chen
APPROVED AS TO FORM
PATRICK Q. SULLIVAN, City Attorney
By
Tatia Y. Strader
Assistant City Attorney
ATTEST:
Rebecca Poirier, MMC, City Clerk
10 City of Torrance
Lighting District No. 99-1
2026/2027 ENGINEER’S ANNUAL LEVY REPORT
11 ATTACHMENT 5
ENGINEER’S REPORT AFFIDAVIT
Establishment of Annual Assessments for the:
Lighting District No. 99-1
City of Torrance
Los Angeles County, State of California
This Report identifies the parcels within the District and all relevant zones therein, as they existed at the time of the passage of the Resolution of Intention. Reference is hereby made to the Los Angeles County Assessor’s maps for a detailed description of the lines and dimensions within the District. The undersigned respectfully submits the enclosed Report as directed by the City Council.
Dated this day of April, 2026
RKA Consulting Group
Assessment Engineer
On Behalf of the City of Torrance
By:
12 24th
TABLE OF CONTENTS
OVERVIEW ............................................................................................................................................................. 2 A. INTRODUCTION ..................................................................................................................................................... 2 B. COMPLIANCE WITH CURRENT LEGISLATION ................................................................................................................. 2 DESCRIPTION OF THE DISTRICT .............................................................................................................................. 3 A. BOUNDARIES OF THE DISTRICT ................................................................................................................................. 3 B. IMPROVEMENTS MAINTAINED AND SERVICED ............................................................................................................. 3 C. TYPES OF MAINTENANCE AND SERVICE ...................................................................................................................... 4 METHOD OF APPORTIONMENT ............................................................................................................................. 5 A. GENERAL ............................................................................................................................................................. 5 B. BENEFIT ANALYSIS ................................................................................................................................................. 6 C. CALCULATION OF GENERAL BENEFIT AND SPECIAL BENEFIT .......................................................................................... 10 D. MAXIMUM ASSESSMENT ...................................................................................................................................... 12 E. ASSESSMENT METHODOLOGY ................................................................................................................................ 13 F. CLASSIFICATION OF PARCELS BY LAND USE ............................................................................................................... 15 DISTRICT BUDGET ................................................................................................................................................ 16 A. DESCRIPTION OF BUDGET ITEMS ............................................................................................................................. 16 B. DISTRICT BUDGET FISCAL YEAR 2026-27 ................................................................................................................ 19 APPENDIX A - DISTRICT ASSESSMENT DIAGRAM .................................................................................................. 20 APPENDIX B - 2026/2027 ASSESSMENT ROLL ....................................................................................................... 22
13 2026/2027 Page 2
City of Torrance – Lighting District No. 99-1
OVERVIEW
A. Introduction
In 1977, the City of Torrance (“City”) formed the Street Lighting District No. 17 in order to pay for costs related to the maintenance and servicing of street lights, safety lights and traffic signals in the City. This district completed its twentieth and final year of collections in the 1996-97 tax year. In compliance with Proposition 218, the property owners were balloted and on June 15, 1999, a public hearing approved the formation of a new assessment district under the Landscaping and Lighting Act of 1972, Part 2 of Division 15 of the California Streets and Highways Code (“1972 Act”) called the City of Torrance Lighting District No. 99-1 (“District”).
The City annually levies and collects special assessments in order to maintain the improvements within the District pursuant to the 1972 Act and in compliance with California Constitution Article XIIID (“Article XIID”).
This Engineer’s Annual Levy Report (“Report”) describes the District, any annexations, or changes to the District including substantial changes to the District improvements, and the proposed assessments for Fiscal Year 2026-27.
The proposed assessments are based on the estimated cost to maintain the improvements that provide special benefits to properties within the District. The costs of improvements and the annual levy include all expenditures, deficits, surpluses, revenues, and reserves. Each parcel is assessed proportionately for only those improvements provided and for which the parcel receives special benefit based on an established method of apportionment.
The word “parcel,” for the purposes of this Report, refers to an individual property assigned its own Assessor’s Parcel Number by the County of Los Angeles (“County”) Assessor’s Office. The County Auditor/Controller uses Assessor’s Parcel Numbers and specific Fund Numbers, to identify on the tax roll, properties assessed for special district benefit assessments.
B. Compliance with Current Legislation
In compliance with the 1972 Act, the City Council annually conducts a public hearing to accept property owner and public comments and testimony, and to approve the annual assessments to be levied on the County tax roll for the fiscal year. All assessments contained in this Report and to be approved by the City Council have been prepared in accordance with the 1972 Act and are in compliance with the provisions of Article XIIID. The City has reviewed the provisions of Article XIIID and has made the following findings and determinations:
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City of Torrance – Lighting District No. 99-1
Pursuant to Article XIIID, Section 4, the City conducted a property owner protest ballot proceeding for the proposed levy of a new assessment. Upon conclusion of a noticed public hearing, ballots which were weighted based on assessment amounts, were tabulated and it was determined that a majority protest did not exist for the proposed assessments and the assessment range formula presented.
The provisions of Article XIIID do not alter the non-conflicting provisions of the 1972 Act. As such, the Method of Apportionment described in this Report utilizes commonly accepted assessment engineering practices consistent with the 1972 Act and the provisions of Article XIIID. The proposed assessments for the current fiscal year are less than or equal to the maximum assessment rate previously approved and adopted for the District. The application of this adjusted maximum assessment rate for the various land uses within the District is described in more detail in Section III E of this Report. Any proposed assessment that exceeds the adjusted maximum assessment rate is considered an increased assessment.
Pursuant to the provisions of Article XIIID, all new or increased assessments (the incremental increase) are subject to both the substantive and procedural requirements of Article XIIID, Section 4.
Following consideration of public comments and written protests at a noticed public hearing, and review of the Report, the City Council may order amendments to the Report or confirm the Report as submitted. Following final approval of the Report, and confirmation of the assessments, the Council may order the levy and collection of assessments for FY 2026-27 pursuant to the 1972 Act. In such case, the assessment information will be submitted to the County Auditor/Controller, and included on the property tax roll for each benefiting parcel for FY 2026-27.
DESCRIPTION OF THE DISTRICT
A. Boundaries of the District
The boundaries of the District are coterminous with the boundaries of the City. A Diagram of the District boundaries showing the exterior citywide boundaries, the boundaries of any benefit zones and the lines and dimensions of each lot or parcel of land within the District is shown in Appendix A.
B. Improvements Maintained and Serviced
1. Public Street Lights
Public street lights include all improvements used or useful for the lighting of any public street, excluding safety lights and traffic signals, but including lamps, ornamental standards, poles, supports, and other related appurtenances thereto. The table on the next page summarizes all the public street lights in the City by lamp, as shown in the street lighting maps 15 2026/2027 Page 4
City of Torrance – Lighting District No. 99-1
of Southern California Edison (“SCE”). With the exception of an insignificant number of public street lights owned by the City, all public street lights in the City are owned by SCE. Costs of maintaining and servicing for all public street lights in the City are paid by the City to SCE.
The public street lights in the table are listed by type of lamp and street type.
Inventory of Public Street Lights (Table A)
Street
Type
31W
LED
39W
LED
71W
LED
82W
LED
107W
LED
136W
LED
174W
LED
85W
IND
70W
HPSV
100W
HPSV
150W
HPSV
175W
HPSV
200W
HPSV
250W
HPSV
Total
Arterials 234 53 88 2,609 19 137 55 53 0 0 0 0 8 0 3,256 Local
Streets 4,344 303 753 1,248 9 19 2 0 22 14 3 89 3 1 6,810 Total 4,578 356 841 3,857 28 156 57 53 22 14 3 89 11 1 10,066
“LED” denotes Light Emitting Diode lamp, “IND” denotes an Induction lamp, and “HPSV” denotes High Pressure Sodium Vapor lamp.
2. Safety Lights
Safety lights include public lights positioned atop traffic signals at intersections for vehicular safety and related appurtenances. Costs for furnishing electric current for safety lights in the City are paid by the City to SCE.
3. Traffic Signals
Traffic signals include public lights at intersections that govern and facilitate the flow of traffic and related appurtenances. Costs for furnishing electric current for traffic signals in the City are paid by the City to SCE.
The public lighting system shall be maintained to provide adequate illumination. The Southern California Edison Company shall furnish power for street lights and traffic signals, and it shall be adequate for the intended purpose. The traffic signal system shall be maintained based on the City specifications and current industry standards. Rates for power shall be those authorized by the California Public Utilities Commission.
The plans and specifications for the improvements are on file in the office of the City of Torrance Public Works Department and are made part of this report by reference.
C. Types of Maintenance and Service
1. Maintenance
Maintenance includes the furnishing of services and materials for the ordinary and usual maintenance, operation, and servicing of the public lighting facilities and appurtenant facilities, including repair, removal or 16 2026/2027 Page 5
City of Torrance – Lighting District No. 99-1
replacement of all or part of any of the public lighting facilities and appurtenant facilities; and the cleaning, sandblasting and painting of the public lighting facilities and appurtenant facilities to remove or cover graffiti.
2. Servicing
Servicing includes the furnishing of electric current or energy, gas or other illuminating agent for the public lighting facilities, or for the lighting or operation of appurtenant facilities.
METHOD OF APPORTIONMENT
A. General
The 1972 Act permits the establishment of assessment districts by agencies for the purpose of providing certain public improvements that include the construction, maintenance and servicing of public lights, landscaping and appurtenant facilities. The 1972 Act further requires that the cost of these improvements be levied according to benefit rather than assessed value:
“The net amount to be assessed upon lands within an assessment district may be apportioned by any formula or method which fairly distributes the net amount among all assessable lots or parcels in proportion to the estimated benefits to be received by each such lot or parcel from the improvements.”
The formula used for calculating assessments in this District therefore reflects the composition of the parcels, and the improvements and services provided, to fairly apportion the costs based on benefit to each parcel.
In addition, Article XIIID requires that a parcel’s assessment may not exceed the reasonable cost of the proportional special benefit conferred on that parcel.
Article XIIID provides that only special benefits are assessable and the City must separate the general benefits from the special benefits. A special benefit is a particular and distinct benefit over and above general benefits conferred on the public at large, including real property within the District. The general enhancement of property value does not constitute a special benefit.
17 2026/2027 Page 6
City of Torrance – Lighting District No. 99-1
B. Benefit Analysis
The public street lighting, safety lights, traffic signals and appurtenant facilities are for the benefit and enjoyment of all properties within the District and parcels benefit from the operation, maintenance and servicing thereof. The assessment of maintenance and servicing costs upon each parcel is apportioned in accordance with the methodology, which has been established by the City Council upon formation of the District.
1. Categories of Streets
In order to allocate special benefit from improvements to individual parcels within the District, it is necessary to classify the streets by differences in use and public street lighting as described below.
a. Arterials
Arterials form the part of the roadway system which serve as the principal network for through-traffic flow. Based upon the Circulation Analysis Evaluation of Future Roadway Needs, prepared by Parsons Brinckerhoff Quade & Douglas, Inc., dated May, 1992 ("Circulation Analysis), there are 26 streets in the City which compose the principal network for through-traffic flow in the City.
These streets are listed in the following table:
(Table B)
Arterial Streets (Principal Network for Through -Traffic Flow) Anza Avenue Palos Verdes Boulevard (north)
Arlington Avenue Palos Verdes Boulevard (south)
Artesia Boulevard Plaza Del Amo
Cabrillo Avenue Prairie Avenue
Calle Mayor Redondo Beach Boulevard
Carson Street Sepulveda Boulevard
Crenshaw Boulevard Torrance Boulevard
Del Amo Boulevard Van Ness Avenue
Hawthorne Boulevard Western Avenue
Lomita Boulevard Yukon Avenue
Madrona Avenue 182 Street
Maple Avenue 190 Street
Pacific Coast Highway 235 Street
Arterials generally maintain the highest levels of luminance and illuminance. These high levels of luminance and illuminance are necessary to accommodate the high traffic volumes and relatively high average speeds of travel on Arterials. This Engineer’s Report uses the lumen yield of active streetlamps to approximate luminance and illuminance. Accordingly, the following table shows the number 18 2026/2027 Page 7
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of active public street lights on Arterials by lamp type and lumen yield. As the following table shows, the modal public street lighting lamp on the Arterials in terms of lumen yield is an 82W LED lamp.
The average lumen yield of a public street lighting lamp on an Arterial Street is 9,908 lumens.
Public Street Lighting Lamps on Arterials (Table C)
Lamp Number of Lamps Lumen Yield
Per Lamp
Total Lumen Yield
31W LED 234 4,000 936,000
39W LED 53 5,000 265,000
71W LED 88 8,500 748,000
82W LED 2,609 10,000 26,090,000
107W LED 19 10,504 199,576
136W LED 137 15,000 2,055,000
174W LED 55 21,000 1,155,000
85W IND 53 12,000 636,000
70W HPSV 0 5,800 0
100W HPSV 0 9,500 0
150W HPSV 0 16,000 0
175W MH 0 12,000 0
200W HPSV 8 22,000 176,000
250W HPSV 0 27,500 0
Total 3,256 32,260,576
Average Lumens 9,908
b. Local Streets
Streets in the City which are not Arterials are defined as Local Streets. In general, these are the roadways used primarily for direct access to residential and nonresidential property. In terms of public street lighting, Local Streets are distinguished from Arterials by generally maintaining significantly lower levels of luminance and illuminance than Arterials.
This is consistent with the traffic volumes of Local Streets as such streets do not accommodate the same volumes of traffic and do not permit the same average speeds of travel as Arterials. The table below shows the number of public street lighting lamps on Local Streets by lamp type and lumen yield. As the following table shows, the modal public street lighting lamp on the Local Streets in terms of lumen yield is a 31W LED lamp. The average lumen yield of a public street lighting lamp on a Local Street is 5,824 lumens.
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Public Street Lighting Lamps on Local Streets (Table D)
Lamp Number of Lamps Lumen Yield
Per Lamp
Total Lumen Yield
31W LED 4,344 4,000 17,376,000
39W LED 303 5,000 1,515,000
71W LED 753 8,500 6,400,500
82W LED 1,248 10,000 12,480,000
107W LED 9 10,504 94,536
136W LED 19 15,000 285,000
174W LED 2 21,000 42,000
85W IND 0 12,000 0
70W HPSV 22 5,800 127,600
100W HPSV 14 9,500 133,000
150W HPSV 3 16,000 48,000
175W MH 89 12,000 1,068,000
200W HPSV 3 22,000 66,000
250W HPSV 1 27,500 27,500
Total 6,810 39,663,136
Average Lumens 5,824
The method of apportionment (method of assessment) is based on the premise that each assessed parcel within the District receives benefit from the improvements.
However, each individual improvement element has its own distinct benefits both specific and general. The special benefits associated with the improvements within the District are described as follows.
2. Benefit of Improvements
Public Street Lights, which are streetlights located in close proximity to a property, provide Access Benefit, Security Benefit and Traffic Benefit.
Public Street Lights provide special benefit to the parcels in the District including Access Benefit, Security Benefit, and Traffic Benefit, defined as follows:
a. Access Benefit is defined as benefit derived from the improved ingress to and egress from the property by illuminating access to said property between dusk and dawn. Access Benefit is distinct from Traffic Benefit because it exists independent of actual use and is uncorrelated with frequency of use. Generally, Access Benefit is allocable to parcels on the basis of parcel size because the amount of access provided varies with accessible area.
b. Security Benefit is defined as benefit derived from the reduction of vandalism against property and criminal acts on the property between dusk and dawn. Security Benefit is also generally allocable to parcels on the basis of parcel size because the amount of security 20 2026/2027 Page 9
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provided varies with the area secured.
c. Traffic Benefit is defined as benefit derived from improved safety for and facilitation of the flow of traffic to and from the property between dusk and dawn. Traffic Benefit is also generally allocable to parcels on the basis of parcel size because the number of trips to and from a parcel generally varies with the size of the parcel.
Safety Lights, which are located atop Traffic Signals at intersections for the purpose of enhancing traffic safety at intersections, provide Traffic Benefit only (see above for definition of Traffic Benefit).
Traffic Signals, which are located only at intersections for the purposes of facilitating the flow of traffic and enhancing traffic safety at intersections, provide Traffic Benefit only (see above for definition of Traffic Benefit).
3. Categories of Benefit
Proposition 218 provides that “an agency shall separate the general benefits from the special benefits conferred on a parcel,” where “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.” It is therefore necessary to establish definitions of General Benefit and Special Benefit as such terms relate to the benefit to be derived from the Improvements.
As discussed above, Local Streets are used primarily for direct access to residential and non-residential property. As such, the benefits generated by Local Streets accrue especially to properties served directly by the Local Streets, and not generally to properties throughout the city or to the public at large. Accordingly, no benefit from public street lights, safety lights, or traffic signals on Local Streets is allocable to General Benefit; the public street lights, safety lights, and traffic signals on Local Streets generate only Special Benefit.
Arterials serve property throughout the City and the public at large because they compose the principal network for through traffic flows in the City.
However, not all the benefit generated by public street lights, safety lights, and traffic signals located on Arterials are General Benefit. As is the case with Local Streets, Access Benefit and Security Benefit from public street lights located on Arterials accrue specially to properties served directly by the Arterials. Only the portion of Traffic Benefit generated by public street lights, safety lights, and traffic signals located on Arterials which is not allocable to Special Benefit is General Benefit. To quantify this portion of Traffic Benefit, it is necessary to compare the levels of luminance and illuminance provided by Arterials with the levels of luminance and illuminance provided by Local Streets. As discussed above, the Arterials generally maintain the highest levels of luminance and illuminance to accommodate higher traffic volumes and relatively higher average speeds of travel on Arterials beyond what is typically provided on Local Streets. The portion of Traffic Benefit which is 21 2026/2027 Page 10
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allocable to General Benefit can therefore be quantified as the level of Traffic Benefit provided by public street lights, safety lights, and traffic signals located on Arterials which is over and above the level of Traffic Benefit provided by public street lights, safety lights, and traffic signals on Local Streets.
C. Calculation of General Benefit and Special Benefit
The cost of maintaining and servicing public street lights in FY 2026-27 is estimated to be $1,946,765 This amount is allocated between General Benefit and Special Benefit as described below.
1. Arterials and Local Streets
The first step in allocating the cost of maintaining and servicing public street lights to General Benefit and Special Benefit is allocating such costs to the Arterials and Local Streets, based upon lumen yield. The following table shows the allocation of total lumen yield between Arterials and Local Streets, based on the tables on page 7 and 8 (Public Street Lighting Lamps on Arterials and Public Street Lighting Lamps on Local Streets).
Cost Allocation of Maintaining and Servicing Public Street Lights (Table E)
Street Type Total Lumen Yield Allocation Percentage Cost Allocation Arterials 32,260,576 44.9% $874,097
Local Streets 39,663,136 55.1% $1,072,668
Total 71,923,712 100.00% $1,946,765
2. Local Street Allocation
Because Local Streets provide only Special Benefit, all the costs of maintaining and servicing public street lights which are applicable to Local Streets are allocable to Special Benefit.
3. Arterial Allocation
The costs of maintaining and servicing public street lights which are allocable to Arterials are allocable partially to General Benefit and partially to Special Benefit. On Local Streets, public street light lamps are generally 71W LED or less, with the exception that higher lumen lamps are located on certain high traffic volume Local Streets to accommodate the higher traffic volume.
Accordingly, for purposes of this allocation, all lamps of luminous intensity less than or equal to 71W LED, or 8,500 lumens, located on Arterials were allocated entirely to Special Benefit while lamps of luminous intensity greater than 71W LED, or 8,500 lumens, located on Arterials were allocated partly to Special Benefit and partly to General Benefit. The allocation to General Benefit for each such lamp was determined as the differential between the luminous intensity of the lamp and 8,500 lumens. It should be noted that this allocation results in an overestimation of General Benefit because it allocates none of the 22 2026/2027 Page 11
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benefit generated from lumens over and above 8,500 lumens to Special Benefit. The following table shows the allocation of public street light lamp lumens on Arterials to General Benefit and Special Benefit and the resulting percentage allocation to General Benefit and Special Benefit.
Arterial Public Street Light Benefit Allocation (Table F)
Benefit Lumens Percentage
General Benefit 6,503,076 20.16%
Special Benefit 25,757,500 79.84%
Total 32,260,576 100.00%
Safety lights and traffic lights are dispersed throughout the City. Most of the safety lights and traffic signals are located on Arterials; however, some of the safety lights and traffic signals are located on Local Streets. The benefit from the safety lights and traffic signals on Local Streets, which is entirely Traffic Benefit, is allocable to Special Benefit; the benefit from the safety lights and traffic signals on Arterials, which is also entirely Traffic Benefit, is allocable partially to General Benefit and partially to Special Benefit.
However, for purposes of this Engineer’s Report, in order not to overestimate the amount of Special Benefit allocable to parcels in the Assessment District, all the benefit from the safety lights and traffic signals are conservatively classified as General Benefit. Accordingly, the costs of maintaining and servicing safety lights and traffic signals in FY 2026-27 will not be assessed on parcels in the Assessment District and will be funded through the Public Works Department General Fund operating fund.
4. Summary of General Benefit and Special Benefit
Based upon the foregoing, assessments will only pay for the cost of maintaining and servicing public street lights within the District.
The following table summarizes the allocation of estimated costs of the public street light Improvements to General Benefit and Special Benefit. Safety lights and traffic signals costs are excluded from the table, as they have no bearing on the amount of assessments.
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Cost Allocation of Public Street Light Improvements to General Benefit and Special Benefit (Table G)
Improvement General Benefit Special Benefit Total Costs (3) Maintenance and Servicing of
Arterial Public Street Lights (1) $176,218 $ 697,879 $ 874,097 Maintenance and Servicing of
Local Public Street Lights (2) - $1,072,668 $1,072,668
Total $176,218 $1,770,547 $1,946,765
(1) Arterial public street light costs are split between General Benefit (20.16%) and Special Benefit (79.84%). (2) Local public street light costs are 100% Special Benefit. (3) From Table E.
5. Summary of Levy Allocation and General Fund Contributions The total District expenses, which include all improvements for FY 2026-27, are $3,507,388. However, the General Benefit cost for safety lights and traffic signals, estimated to be $1,538,473, will be budgeted for and paid from the Public Works Department operations fund.
Thus, only $176,218 of the General Benefit cost corresponding to public street lights is included in the table below. Special Benefit including incidentals totaled $1,792,697 as shown below.
Levy Allocation and General Fund Contributions (Table H)
General Benefit Special Benefit and
Incidentals Total
Assessment (Non-City Parcels) N/A $1,303,211 $1,303,211 Assessment (City Parcels) N/A $ 97,109 $ 97,109 City Contribution $176,218 $ 392,377 $ 568,595
Total $176,218 $1,792,697 $1,968,915
D. Maximum Assessment
In November 1996, voters of the State of California passed Proposition 218 that added Articles XIIIC and XIIID to the California Constitution. Article XIIID requires certain noticing, balloting and meeting procedures for any new or increased assessment. Legislative changes in the Brown Act defined a "new or increased assessment" to exclude certain conditions. These conditions included "any assessment that 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 and conditions were later confirmed through Senate Bill 919 (Proposition 218 implementing legislation).
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E. Assessment Methodology
Section 22574 of the 1972 Act provides that “a zone shall consist of all territory which will receive substantially the same degree of benefit from the improvements.” Public street lights have been systematically installed on most streets in the City; however, there are some streets in the City, including streets inside gated communities, on which public street lights have not been systematically installed. As a result, not all parcels in the Assessment District will receive substantially the same degree of benefit from the improvements.
Accordingly, parcels which front streets on which public street lights have been installed both at intersections and along street lengths are assigned to Benefit Zone A. Parcels which front streets on which no public street lights have been installed, or on which public street lights have been installed only at intersections are assigned to Benefit Zone B.
1. Benefit Zone A
Parcels fronting streets that have public street lights installed at intersections and along street lengths are assigned to Benefit Zone A. A Special Benefit is allocated to these parcels in Benefit Zone A based upon the number of Equivalent Benefit Units ("EBUs") assigned to each such parcel. The number of EBUs assigned to a parcel reflects the relative amount of Special Benefit allocable to each such parcel.
Each parcel in Benefit Zone A on which a single family detached unit is located was assigned 1.00 EBU. To determine the appropriate number of EBUs to assign to a parcel on which a multi-family attached unit is located, relative densities of residential property in the City were examined.
Residential Property Densities (Table I)
Unit Type Density Acres Units Units/Acre
Single Family
Detached Low 4,109.10 29,709 7.2301
Multi-Family
Attached Low-Medium 429.40 5,727 13.3372
Multi-Family
Attached Medium 211.30 5,004 23.6820
Multi-Family
Attached High 342.10 14,283 41.7510
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Based upon the information contained in Table I , it is possible to assign a weighted average density of 31.6309 units per acre for multi-family attached residential property in the City. This weighted average was then compared against the average density of 7.2301 units per acre for single family detached residential property in the City to arrive at an EBU of 0.2286 per multi-family attached unit.
Parcels of developed non-residential property are assigned EBUs based on parcel size in comparison to the number of EBUs assigned to residential property. Specifically, as stated above, a parcel in Benefit Zone A on which a single family detached unit is located is assigned 1.0000 EBU. In accordance with the density of 7.2301 single family detached units per acre of residential property in the City, parcels of non-residential property are assigned EBUs based upon the rate of 7.2301 EBUs per acre. Pursuant to Article XIIID, no distinction is made for non-residential public parcels.
Undeveloped parcels in Benefit Zone A will receive significantly less Special Benefit than developed parcels in Benefit Zone A. Specifically, no Access Benefit or Traffic Benefit accrues to undeveloped property. Security Benefit however, does accrue to undeveloped property because public street lighting deters illegal dumping and other forms of trespassing that would otherwise damage such property. Accordingly, undeveloped parcels are assigned EBUs equal to one-third of the EBUs assigned to developed parcels of equal size.
The following table summarizes the EBUs assigned to parcels in Benefit Zone A by land use class.
EBUs By Land Use in Benefit Zone A (Table J)
Land Use EBUs
Single Family Detached 1.0000 EBU per Unit
Multi-Family Attached 0.2286 EBU per Unit
Non-Residential 7.2301 EBU per Acre
Undeveloped 2.4100 EBU per Acre
2. Benefit Zone B
As stated above, parcels that front streets on which no public street lights have been installed, or on which public street lights have been installed only at intersections, are assigned to Benefit Zone B. Because of their distance from public street lights, these parcels generally receive significantly less Special Benefit than parcels in Benefit Zone A. Specifically, parcels in Benefit Zone B receive special benefit from the public street lights on Local Streets primarily from public street lights at intersections. Accordingly, the EBUs assigned to parcels in Benefit Zone B are calculated as a percentage of the EBUs assigned to parcels in Benefit Zone A, based on the lumen yield from public street lights at intersections on Local Streets as a percentage of the total lumen yield from public street lights on Local Streets. A survey of public street 26 2026/2027 Page 15
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lights on Local Streets was performed to determine this percentage. The results of this survey are shown in the following table.
Local Street Lumen Yield by Location (Table K)
Location of Local Street Public Lights Percentage of Lumen Yield Intersections 35.63%
Street Lengths 64.37%
Total 100.00%
As shown in the table above, 35.63% percent of the lumen yield on Local Streets is located at intersections. This percentage is applied to the EBUs assigned to parcels in Benefit Zone A to arrive at the EBUs assignable to parcels in Benefit Zone B, as shown in the table below.
EBU’s By Land Use in Benefit Zone B (Table L)
Land Use Benefit Zone A EBUs Benefit Zone B
Percentage Benefit Zone B EBUs
Single Family Detached 1.000 EBU per Unit 35.63% 0.3563 EBU per Unit Multi-Family Attached 0.2286 EBU per Unit 35.63% 0.0815 EBU per Unit Non-Residential 7.2301 EBU per Acre 35.63% 2.5761 EBU per Acre Undeveloped 2.4100 EBU per Acre 35.63% 0.8587 EBU per Acre
F. Classification of Parcels by Land Use
Parcels to be included in the Assessment District were identified from the Fiscal Year 2025-26 Secured Property Tax Roll of the County of Los Angeles based upon the tax rate areas of the City. Parcels are assigned to benefit Zone A and Benefit Zone B on the basis set forth above and to land uses based upon the land use designations assigned to the parcels by the Assessor of the County of Los Angeles. In addition, because of small errors in acreage data that sometimes occur on the secured property tax roll with respect to small parcels, five classes of Non-Residential property and five classes of Undeveloped property, differentiated by parcel size, have been established in order to reduce the impact of such data errors. The following tables list the parcels in Benefit Zone A and Benefit Zone B by land use and EBU’s.
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Parcels in Benefit Zone A (Table M)
Land Use Parcels Units Acreage EBUs FY 2026/2027
Applied Rates
Single Family Detached 27,542 27,585 3,849.4439 27,542.0000 $20.50 Multi Family Attached 7,705 25,839 956.1088 1,761.3660 $4.69 Non-Residential (=<.25 Acres) 820 155.9327 1,127.404 $18.53 Non-Residential (>.25 to .50 Acres) 374 185.6022 1,341.9225 $55.58 Non-Residential (>.50 to .75 Acres) 204 123.0939 889.9812 $92.64 Non-Residential (>.75 to 1.00 Acres) 126 117.5510 849.9055 $129.69 Non-Residential (>1.00 Acres) 536 3,276.3843 23,688.59 $148.22 Undeveloped (=<.25 Acres) 220 31.5581 76.0550 $6.18
Undeveloped (>.25 to .50 Acres) 32 10.1146 24.3762 $18.53 Undeveloped (>.50 to .75 Acres) 41 12.9037 31.0979 $30.88 Undeveloped (>.75 to 1.00 Acres) 9 15.1273 36.4568 $43.23 Undeveloped (>1.00 Acres) 28 927.7017 2,235.7611 $49.41 Total 37,637 53,424 9,661.5222 59,604.9162
Parcels in Benefit Zone B (Table N)
Land Use Parcels Units Acreage EBUs FY 2026/2027
Applied Rates
Single Family Detached 2,191 2,194 371.9116 780.6533 $7.30 Multi Family Attached 318 1,002 54.0330 25.917 $1.67
Non-Residential (=<.25 Acres) 8 1.5400 23.185 $6.60
Non-Residential (>.25 to .50 Acres) 0 0.0000 0.0000 $19.80 Non-Residential (>.50 to .75 Acres) 1 0.6221 1.6026 $33.01 Non-Residential (>.75 to 1.00 Acres) 0 0.0000 0.0000 $46.21 Non-Residential (>1.00 Acres) 10 70.7334 182.2163 $52.81 Undeveloped (=<.25 Acres) 9 2.1866 1.8776 $2.20
Undeveloped (>.25 to .50 Acres) 1 1.1418 0.9805 $6.60 Undeveloped (>.50 to .75 Acres) 1 3.2061 2.7531 $11.00 Undeveloped (>.75 to 1.00 Acres) 0 0.0000 0.0000 $15.41 Undeveloped (>1.00 Acres) 0 0.0000 0.0000 $17.60
Total 2,539 3,196 505.3746 1019.1854
DISTRICT BUDGET
A. Description of Budget Items
The 1972 Act provides that the estimated costs of the improvements shall include the total cost of the maintenance and servicing of the improvements for the entire FY 2026-27, commencing July 1, 2026 and ending June 30, 2027, including incidentals, which may include reserves to operate the District. For procedural simplicity, the direct costs for servicing and maintaining safety lights and traffic signals will be placed directly under a fund separate from the District budget because they have no bearing on the amount of assessments.
The 1972 Act also provides that the amount of any surplus, deficit, or contribution be included in the estimated cost of improvements. The net amount to be 28 2026/2027 Page 17
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assessed on the lots or parcels within the District is the total cost of maintenance and servicing with adjustments either positive or negative for reserves, surpluses, deficits, and/or contributions.
For the purpose of estimating costs for the maintenance and servicing, actual costs are used where possible. But where the improvements are new, or where actual maintenance experience is lacking, cost estimates will be used to determine costs, as follows:
DIRECT COSTS:
Maintenance and Servicing (SCE) — Includes all labor, material and equipment required to properly maintain the lighting within the District performed by Southern California Edison (“SCE”). All improvements within the District are maintained and serviced on a regular basis. The frequency and specific maintenance operations required within the District are determined by SCE and City Staff and is based on the proposed service level of the District.
ADMINISTRATION AND INCIDENTIAL COSTS:
Assessment Engineering and Administration —The costs of contracting with professionals to provide any administrative, legal or engineering services specific to the District including any required notices, mailings or property owner protest ballot proceedings; administration and application of the assessment roll to the Los Angeles County Secured Property Tax Roll.
County Auditor/Controller Fee — The cost to the District for the County to collect District assessments on the property tax bills. This charge is based on a fixed amount per parcel.
Public Notice – The cost for services of the City Clerk and staff assistance and charges involved in publishing the notice of Public Hearing.
REVENUE ADJUSTMENTS:
General Benefit Contribution — This is the contribution made by the General Fund to cover the General Benefit portion of the improvement budget.
Special Benefit Contribution — This is the amount of additional funds designated for use by the District that are not from District assessments. These funds are added to the District account to reduce assessments, and would be from non-District fund sources. Any funds indicated on this line will be shown as a negative number indicating a reduction in the amount to be levied and represent funds that do not have to be repaid.
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Balance to Levy — This is the total amount to be levied and collected through assessments for the current fiscal year (for special benefits) or from other revenue sources (for general benefit). The Balance to Levy represents the sum of Total Direct and Administration Costs, the Reserve Account/Other Revenue Source adjustments. Only those costs related to the improvements identified as special benefits are levied and collected on the tax roll.
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B. District Budget FY 2026-27
(Table O)
Direct Costs – Public Street Lights
Maintenance and Servicing – SCE $1,938,258
City of Torrance shared cost with Del Amo Mall Lighting at Carson Overpass $8,507
Total Direct Costs $1,946,765
Administration and Incidental Costs
Assessment Engineering and Administration $10,000
County Auditor/Controller Fee (based upon $0.25 x 41,800 parcels plus $50.00 account processing fee as established in LA County FY 2025-26 Direct Assessment Manual)
$10,500
Public Notice $1,650
Total Incidental Expenses $22,150
Total Public Street Lights and Incidental Expenses $1,968,915
Revenue Adjustments:
General Benefit Contribution ($176,218)
Special Benefit Contribution
Prior Year’s Surplus
($392,377)
($0)
Total Adjustments ($568,595)
Balance to Levy $1,400,320
Applied Rate per Equivalent Benefit Unit
Zone A:
FY 2026/2027 Applied Rate $20.50
FY 2026/2027 Maximum Rate $20.50
Zone B:
FY 2026/2027 Applied Rate $7.30
FY 2026/2027 Maximum Rate $7.30
Service and Maintenance Costs:
Public Street Lights (Included in District Budget) $1,946,765 Safety Lights and Traffic Signals (Not included in District Budget) $1,538,473
Total Direct Costs of Improvements $3,485,238
Incidental Expenses $22,150
Total District Expenses $3,507,388
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Appendix A - DISTRICT ASSESSMENT DIAGRAM
A District Diagram has been prepared for the District in the format required by the 1972 Act, and is on file with the City, and is detailed on the following page of this Report. The Assessment Diagram is available for inspection at the City, during normal business hours. The lines and dimensions of each lot or parcel within the District are those lines and dimensions shown on the maps of the Assessor of the County of Los Angeles for the fiscal year to which this Report applies. The Assessor's maps and records are incorporated by reference herein and made part of this Report.
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ASSESSMENT DIAGRAM
CITY OF TORRANCE
LIGHTING DISTRICT NO. 99-1
LOS ANGELES COUNTY
STATE OF CALIFORNIA
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Appendix B - 2025/2026 ASSESSMENT ROLL
Parcel identification, for each lot or parcel within the District, shall be the parcel as shown on the County Assessor’s Map during the fiscal year when this Report was prepared.
Non-assessable lots or parcels include land principally encumbered by public or utility rights-of-way and common areas. These parcels will not be assessed.
The individual assessments for FY 2025-26 are included in an Assessment Roll on file in the Office of the City Clerk of the City of Torrance and by reference are made part of this report.
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NET ASSESSMENT
(Public Streetlights Only)
FY 1999-2000 FY 2024-25 FY 2025-26 FY 2026-27
Gross Improvement $1,332,000 $1,844,122 $1,890,678 $1,946,765 Incidental Expenses 152,000 22,150 22,150 22,150 Total $1,484,000 $1,866,272 $1,912,828 $,1968,915
City Contribution
+ prior years surplus (if any) (194,738) (477,663) (524,348) (568,595) Net Assessment $1,289,262 $1,388,609 $1,388,480 $1,400,320
INCIDENTAL EXPENSES
(from Table O
of the City of Torrance Lighting District No. 99-1
2026/2027 Engineer’s Annual Levy Report)
FY 1999-2000 FY 2024-25 FY 2025-26 FY 2026-27
Assessment Engineering
and Administration
$82,500 $ 10,000 $ 10,000 $ 10,000
Legal Counsel 40,000 0 0 0 Los Angeles County 25,000 10,500 10,500 10,500 Public Notice 4,500 1,650 1,650 1,650 Total $152,000 $22,150 $22,150 $22,150
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