8. Assessment District 2003-01: SHADOW WOOD AND MAJESTIC
SUBDIVISIONS
o For fiscal year 2025t2026, assessments are based upon 23,144 square feet of common lot landscaped areas, and block walls and sidewalks associated with common lot areas. The District is located along the east side of Mooney Boulevard south of Bardsley Avenue, and along the south side of Bardsley Avenue east of MooneY Boulevard.
o Planned Maintenance and lmprovement Projects for current fiscal year:
o Future Maintenance and lmprovement Projects:
9. Assessment District 2003-02: KAWEAH ESTATES
o For fiscal year 202512026, assessments are based upon 34,380 square feet of common lot landscaped areas, block walls and trail surfacing associated with common lot and trail areas, and a security chain link fence adjacent to the TID Main Canal. The District is located along the west side of Mooney Boulevard north of Levin Avenue.
o Planned Maintenance and lmprovement Projects for current fiscal year:
o Future Maintenance and lmprovement Projects:
10. Assessment District 2005-01: ACADEMY ESTATES
o For fiscal year 202512026, assessments are based upon approximately 12,015 square feet of common lot landscaped areas, block walls and sidewalks associated with common lot areas and the TID Main Canal, landscaping along the drainage basin on Academy Avenue, and supplemental preventative maintenance on local streets within the District boundaries. The District is located between Eastgate Avenue and Academy Avenue, and between Aronian Street and Mooney Boulevard.
o Planned Maintenance and lmprovement Projects for current fiscal year:
o Future Maintenance and lmprovement Projects:
balance of funds is sufficient.
11. Assessment District 2005-02: PALM RANCH, WOODBRIDGE, AND
CAMBRIDGE SUBDIVISIONS
o For fiscal year 202512026, assessments are based upon 274,822 square feet of common lot landscaped areas, block walls and sidewalks associated with common lot areas, a bike path along Morrison Street between Alpine Avenue
and Tulare Avenue, landscaping along the drainage basin and within neighborhood parks, and supplemental preventative maintenance on local streets within the District boundaries. The District includes various subdivisions between Bardsley Avenue and Tulare Avenue, east of Mooney Boulevard. o Planned Maintenance and lmprovement Projects for current fiscal year:
o Future Maintenance and lmprovement Projects:
balance of funds is sufficient.
12. Assessment District 2005-03: ADMIRAL ESTATES, GAIL ESTATES, AND
HERITAGE NORTH SUBDIVISIONS
o For fiscal year 202512026, assessments are based upon 16,386 square feet of common lot landscaped areas, block walls and sidewalks associated with common lot areas, and supplemental preventative maintenance on local streets within the District boundaries. The District includes various subdivisions located between Gail Avenue and Zumwalt Avenue west of the Union Pacific Railroad. o Planned Maintenance and lmprovement Projects for current fiscal year:
o Future Maintenance and lmprovement Projects:
balance of funds is sufficient.
13. Assessment District 2005-04: VALLEY ESTATES, MONTECITO, AND
SHERWOOD NORTH SUBDIVISIONS
o For fiscal year 202512026, assessments are based upon 53,184 square feet of common lot landscaped areas, block walls and sidewalks associated with common lot areas, and supplemental preventative maintenance on local streets within the District boundaries. The District includes various subdivisions between Cross Avenue and Merritt Avenue, and between Cromley Street and Denair Street.
o Planned Maintenance and lmprovement Projects for current fiscal year:
o Future Maintenance and lmprovement Projects:
balance of funds is sufficient.
14. Assessment District 2005-05: RANCHO VENTURA
o No maintenance being performed at this time.
15. Assessment District 2005-06: THE GREENS AND KCOK RANCH
SUBDIVISIONS
o For fiscal year 202512026, assessments are based upon 40,710 square feet of common lot landscaped areas, block walls and sidewalks associated with
16. 17,
18. common lot areas, and supplemental preventative maintenance on local streets within the District boundaries. The District includes various subdivisions between Tulare Avenue and Prosperity Avenue east of Mooney Boulevard. o planned Maintenance and lmprovement Projects for current fiscal year:
o Future Maintenance and lmprovement Projects:
balance of funds is sufficient.
Assessment District 2005-07: WESTGATE ESTATES
o For fiscal year 2025t2026, assessments are based upon 42,636 square feet of common lot landscaped areas, block walls and sidewalks associated with common lot areas, and supplemental preventative maintenance on local streets within the District boundaries. The District is located west of West Street between lnyo Avenue, the santa Fe Trail, and Tulare Drive. o planned Maintenance and lmprovement Projects for current fiscal year. o Future Maintenance and lmprovement Projects:
balance of funds is sufficient.
ASSESSMENT DiStriCt 2OO5.O8: CALIFORNIA RANCHOS AND COTTONWOOD
ESTATES
o For fiscal year 2025t2026, assessments are based upon 25,160 square feet of common lot landscaped areas, block walls and sidewalks associated with common lot areas, security chain link fencing adjacent to the TID Main Canal, and supplemental preventative maintenance on local streets within the District boundaiies. The District is located along the east side of Turner Drive south of Foster Drive; along the north side of Foster Drive west of Mooney Boulevard; and along the wesi side of Mooney Boulevard north of Foster Drive' o planned Maintenance and lmprovement Projects for current fiscal year:
o Future Maintenance and lmprovement Projects:
balance of funds is sufficient.
Assessment District 2007-01: GOBLE COURT SUBDIVISIoN
o For fiscal year 202512026, assessments are based upon 2,990 square feet of common lot landscaped areas, block walls and sidewalks associated with common lot areas, and supplemental preventative maintenance on local streets within the District boundaries. The District is located along the south side of Bardsley Avenue east of Laspina Street.
o planned Maintenance and lmprovement Projects for current fiscal year
o Future Maintenance and lmprovement Projects:
balance of funds is sufficient.
19. Assessment District 2010-01: SYCAMORE
o For fiscal year 202512026, assessments are based upon 125 street trees along Sycamore Avenue between Cherry Street and Blackstone Street. o Planned Maintenance and lmprovement Projects for current fiscal year:
o Future Maintenance and lmprovement Projects:
20. Assessment District 2016-01: SIERRA VISTA NO. 2 SUBDIVISION o lncorporated improvements include pedestrian trail improvements along the subdivision's frontage with the TID Main Canal. For fiscal year 202512026, assessments are based upon 20,455 square feet of landscaping, an asphalt concrete trail pathway, decorative trail lighting, benches, drinking fountains, trash receptacles, bollards, vehicle access gates, block walls, and a security chain link fence adjacent to the TID canal. The District is located north of Walnut Avenue and west of Mooney Boulevard.
o Planned Maintenance and lmprovement Projects for current fiscal year:
o Future Maintenance and lmprovement Projects.
21. Assessment District 2018-01: WILLOW GLEN AND KENSINGTON ESTATES
SUBDIVISIONS
o For fiscal year 2025t2026, assessments are based upon 400,537 square feet of common lot landscaped areas, block walls and sidewalks associated with common lot areas, neighborhood park improvements, and supplemental preventative maintenance of local streets within the district boundaries. The District is located at the northwest corner of Cartmill Avenue and Mooney Boulevard (State Route 63).
o Planned Maintenance and lmprovement Projects for current fiscal year:
o Future Maintenance and lmprovement Projects:
balance of funds is sufficient.
22. Assessment District 20'18-02: THE GREENS AT OAK CREEK SUBDIVISION AND OAK CREEK Nos. 2 THRU 4
o For fiscal year 202512026, assessments are based upon 7,442 square feet of common lot landscaped areas, block walls and sidewalks associated with common lot areas, approximately 61,233 square feet of storm drainage basin
area including turf and planter areas and chain link fence adjacent to the basin, and supplem6ntal preventative maintenance of local streets within the district boundaries. The District is located along the east side of Mooney Boulevard (State Route 63) south of Seminole Avenue'
o planned Maintenance and lmprovement Projects for current fiscal year:
o Future Maintenance and lmprovement Projects:
balance of funds is sufficient.
23. Assessment District 2O2O-01: FARRAR ESTATES SUBDIVISION o For fiscal year 202512026, assessments are based upon 305,261 square feet of common lot landscaped areas, block walls and sidewalks associated with common lot areas, approximately 85,996 square feet of storm drainage basin area including turf and planter areas and chain link fence adjacent to the basin, and supplem6ntal preventative maintenance of local streets within the district boundaries. The District is located at the northwest corner of Tulare Avenue (State Route 137) and Morrison Street.
o planned Maintenance and lmprovement Projects for current fiscal year:
o Future Maintenance and lmprovement Projects:
balance of funds is sufficient.
24. Assessment District 2021-01: OAKCREST SUBDIVISION
o For fiscal year 202512026, assessments are based upon 28,451 square feet of common lot landscaped areas, block walls and sidewalks associated with common lot areas, approximately 34,250 square feet of storm drainage basin area including turf and planter areas and chain link fence adjacent to the basin, and supplem6ntal preventative maintenance of local streets and traffic calming measures within the district boundaries. The District is located along the north side of Tulare Avenue east of Enterprise Street'
o planned Maintenance and lmprovement Projects for current fiscal year:
o Future Maintenance and lmprovement Projects:
balance of funds is sufficient.
25. Assessment Distri ct 2021-02: LIBERTY HILL SUBDIVISION o For fiscal year 202512026, assessments are based upon 174,145 square feet of common lot landscaped areas, block walls and sidewalks associated with common lot areas, neighborhood park improvements, approximately 77,321 square feet of storm diainage basin area including chain link fence, and supplemental preventative maintenance of local streets within the district
boundaries. The District is located at the northwest corner of Bardsley Avenue and West Street.
o Planned Maintenance and lmprovement Projects for current fiscal year:
o Future Maintenance and lmprovement Projects:
balance of funds is sufficient.
balance of funds is sufficient.
26. Assessment District2022-01: FERNJO ESTATES SUBD|V|S|ON o For fiscal year 202512026, assessments are based upon 13,672 square feet of common lot landscaped areas, block walls and sidewalks associated with common lot areas, approximately 21,341 square feet of storm drainage basin area including chain link fence, and supplemental preventative maintenance of local streets within the district boundaries. The District is located on the east side of Mooney Boulevard south of Clover Meadow Avenue. o Planned Maintenance and lmprovement Projects for current fiscal year:
o Future Maintenance and lmprovement Projects:
balance of funds is sufficient.
27. Assessment District2024-01: WILD OAK SUBDIVISION
o For fiscal year 202512026, assessments are based upon 58,216 square feet of common lot landscaped areas, block walls and sidewalks associated with common lot areas, neighborhood park improvements, and supplemental preventative maintenance of local streets within the district boundaries. The District is located on the south side of Pleasant Avenue east of La Dawna Street.
o Planned Maintenance and lmprovement Projects for current fiscal year:
o Future Maintenance and lmprovement Projects:
28. Assessment District 2024-02: FULTON ESTATES SUBDIVISION o lmprovements have not yet been completed and handed over to the City for maintenance. Future assessments will be based upon 78,392 square feet of common lot landscaped areas, neighborhood park improvements, block walls and sidewalks associated with common lot areas, and supplemental preventative maintenance of local streets within the district boundaries. The District is located on the south side of Tulare Avenue west of Oakmore Street. o Planned Maintenance and lmprovement Projects for current fiscal year:
o Future Maintenance and lmprovement Projects:
29. Assessment District2025-01: MlsstoN GREEK suBDrvrsroN o lmprovements have not yet been completed and handed over to the City for maintenance. Future assessments will be based upon 79,540 square feet of common lot landscaped areas, neighborhood park improvements, block walls and sidewalks associated with common lot areas, and supplemental preventative maintenance of local streets within the district boundaries. The District is located at the southwest corner of Bardsley Avenue and Oakmore Street.
o Planned Maintenance and lmprovement Projects for current fiscal year:
o Future Maintenance and lmprovement Projects:
lV. Method of Apportionment
This section of the Engineer's Report includes an explanation of the benefits to be derived from the installation, maintenance and servicing of the improvements throughout the Districts, and the methodology used to apportion the total assessment to properties within the Districts.
The Districts consist of all Assessor Parcels within the boundaries as defined by the Assessment Diagram filed upon formation of the district. Assessment Diagrams are provided in Section Vlll of this report. Listings of Assessor Parcel Numbers for each district are included in Appendix A. The lots include all privately or publicly owned lots within said boundaries. The method used for apportioning the assessment is based upon the proportional special benefits to be derived by the properties in the Districts over and above general benefits conferred on real property or the public at large. The apportionment of special benefit is a two-step process. The first step is to identify the types of special benefit arising from the improvements, and the second step is to allocate the assessments to property based on the estimated relative special benefit for each type of property.
Discussio of Benefit
ln summary, the assessments can only be levied based on a special benefit to the property. This benefit is received by the property over and above any general benefits.
Moreover, such benefit is not based on any one property owner's use of the District's setback landscaping or a property owner's specific demographic status. With reference
to the requirements for assessments, Section 22573 of the Landscaping and Lighting Act of 1972 states:
"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 parcelfrom the improvements."
Proposition 218, coded as Article XlllD of the California Constitution, has confirmed that assessments must be based on the special benefit to property:
"No assessment shall be imposed on any parcel which exceeds the reasonable cost of the proportional special benefit conferred on that parcel." The following benefit categories summarize the types of special benefit to residential, commercial, industrial and other lots resulting from the installation, maintenance and servicing of landscaping improvements to be provided with the assessment proceeds.
These categories of special benefit are derived from the statutes passed by the California Legislature and other studies which describe the types of special benefit received by property from maintenance and improvements such as those proposed by the Districts. These types of special benefits are summarized as follows:
Protection of views, scenery and other resources, values and environmental benefits enjoyed by residents, customers and guests and preservation of public assets maintained by the City.
Potential for increased economic opportunity.
Enhanced quality of life and desirability of the area.
Specific improvement of property values.
Moderation of temperatures, dust control, increased oxygenation, improved disease controlfor local vegetation, and improved localized pest management.
These benefit factors, when applied to property in the Districts, specifically increase the value of land within the Districts, and will provide for costs to administer the districts. For example, the assessments will provide funding to improve and maintain the landscaping and improvements adjoining the properties in the Districts. Such improved and wellmaintained setback landscaping enhances the overall quality, desirability and safety of the properties. ln turn, property values are specially enhanced by the availability of improved and well-maintained landscaping and adequate safety lighting in the area.
Typically, the original owner/subdivider/developer of the property within the District agreed to the assessments. As lots were sold, new owners were informed of the assessments through title reports, and in some cases, through Department of Real Estate "White Paper" reports that the lots were subject to assessment. Purchase of property was also an "agreement" to pay the assessment. These lots, and the improvements they support, are a special benefit to the property owners.
A
B
c
D
E
General verses Special Benefit
The proceeds from the Districts will be used to fund improvements and increased levels of maintenance to the grounds adjoining the properties in the Districts, and will provide for costs to administer the Districts. The Districts were specifically proposed for formation to provide additional and improved public resources to maintain improvements benefitting properties in the Districts. ln absence of the assessments, these public resources could not be created and revenues would not be available for their continued maintenance and improvement. Therefore, the assessments solely provide special benefit to property in the Districts over and above the general benefits conferred by the general facilities to the City.
Method of Assessment
The second step in apportioning assessments is to determine the relative special benefit for each property. This process involves determining the relative benefit received by each property in relation to a single family home, or, in other words, on the basis of Single Family Equivalents (SFE). This SFE methodology is commonly used to distribute assessments in proportion to estimated special benefit and is generally recognized as providing the basis for a fair and appropriate distribution of assessments. For the purposes of this Engineer's Report, all properties are designated a SFE value, which is each propefty's relative benefit in relation to a single family home on one (1) lot. ln this case, the "benchmark" property is the single family detached dwelling which is one Single Family Equivalent or one (1) SFE.
For those Districts incorporating street maintenance costs, said costs were limited to supplemental preventative maintenance activities on local streets internal to the Districts, as they provide access specific to the needs of the properties within the Districts. Arterial and collector streets within the District boundaries were excluded, as they carry pass through trips and trips associated with regional generators located within the Districts.
Assessment Apportionment
The improved properties within the Districts consist primarily of single-family and multifamily lots, with the vast majority being single-family. Some single-family lots have been merged into lots now consisting of two, three or more single-family lot equivalents.
These merged lots, will therefore be assessed based on multiple single-family equivalents. All single-family and multi-family residential lots in the Districts are deemed to have good proximity to the improvements, and are assessed accordingly.
To provide greater flexibility in the management of District budgets, the City has employed a tiered system of maintenance effort in its contracts with service providers.
Five "Levels of Service" are defined as follows:
Provides for weekly service (52 weeks per year) a Level Of ryice "A" -
o Level Of Service "8" - Provides for weekly service during the months of March thru October, and bi-weekly service during the months of November thru February.
Level Of Service uC"
- Provides for bi-wee kly service (52 weeks per year)
Level Of Service "D" - Provides for bi-wee kly service during the months of March thru October, and once per month service during the months of November thru February.
Level Of Service "E" - Provides for once per month service (12 months per year) The Districts are further described as follows
Assessment District 89-01: NORTH OAKS ESTATES
a. 49 single-family lots assessed at 1 SFE each
b. Proposed landscape maintenance contract reduced to Level of Service "E" due to funding constraints
c. Maximum allowable assessment = $1 10.00 per SFE (no allowance for annual CPI adjustment included at time of District formation) d. Proposed 2025-26 assessment = $1 10.00 per SFE
Assessment District 89-02: THE GROVE SUBDIVISION
a. 32 single-family lots assessed at 1 SFE each
1 single-family lot assessed at 1.5 SFE's each due to lot merger 3 single-family lot assessed at 2 SFE's each due to lot merger b. Proposed landscape maintenance contract Level of Service "A" c. Maximum allowable assessment = $373.00 per SFE (no allowance for CPI adjustment included in District formation)
d. Proposed 2025-26 assessment = $320.00 per SFE
Assessment District 90-01: SOUTHGATE VILLA NO. 11
a. 18 single-family lots assessed at 1 SFE each
3 multi-family lots assessed at 3 SFE each
b. Proposed landscape maintenance contract reduced to Level of Service "D" due to funding constraints
c. Maximum allowable assessment = $190.00 per SFE (no allowance for CPI adjustment included in District formation)
d. Proposed 2025-26 assessment = $190.00 per SFE
Assessment District 91-01: WESTWOOD VILLAGE ESTATES
a. 197 single-family.lots assessed at 1 SFE each
b. Proposed landscape maintenance contract reduced to Level of Service "B" due to funding constraints
c. Maximum allowable assessment = $94.00 per SFE (no allowance for CPI adjustment included in District formation)
a
a
o
1 2
3 4.
d. Proposed 2025-26 assessmenl = $94.00 per SFE
5. Assessment District 93-01: SUNRISE ESTATES
a. 351 single-family and multi-family lots, all assessed at 1 SFE each b. Proposed landscape maintenance contract reduced to Level of Service "E" due to funding constraints
c. Maximum allowable assessment = $109.00 per SFE (3.8% annual CPI adjustment applied)
d. Proposed 2025-26 assessment = $109.00 per SFE
6. Assessment District 2000-01: DEL LAGO SUBDIVISION
a. 1,261 single-family lots assessed at 1 SFE each
3 single-family lot assessed at 2 SFE due to lot merger b. Proposed landscape maintenance contract Level of Service "A" c. Maximum allowable assessment = $336.00 per SFE (no allowance for CPI adjustment included in District formation)
d. Proposed 2025-26 assessment = $336.00 per SFE
7. Assessment District 2001-01: AUTUMN GLEN SUBDIVISION a. 88 single-family lots assessed at 1 SFE each
b. Proposed landscape maintenance contract Level of Service "A" c. Maximum allowable assessment = $50.00 per SFE (no allowance for CPI adjustment included in District formation)
d. Proposed 2025-26 assessment = $46.00 per SFE
Assessment District 2003-01: SHADOW WOOD AND MAJESTIC
SUBDIVISIONS
a. 269 single-family lots assessed at 1 SFE each
b. Proposed landscape maintenance contract reduced to Level of Seryice "E" due to funding constraints
c. Maximum allowable assessment = $60.00 per SFE (no allowance for CPI adjustment included in District formation)
d. Proposed 2025-26 assessment = $60.00 per SFE
Assessment Distri ct 2003-02: KAWEAH ESTATES
a. 145 single-family and multi-family lots assessed at 1 SFE each b. Proposed landscape maintenance contract reduced to Level of Service "E" due to funding constraints
c. Maximum allowable assessmepl = $42.00 per SFE (no allowance for CPI adjustment included in District formation)
d. Proposed 2025-26 assessmepl = $42.00 per SFE
10. Assessment District 2005-01: ACADEMY ESTATES
a. 76 single-family and multi-family lots assessed at '1 SFE each I
I
b. Proposed landscape maintenanCe contract Level of Service "A" c. Maximum allowable assessment = $174'00 per SFE (eligible for an annual CPI adjustment, but not necessary)
d. Proposed 2025-26 assessment = $125.00 per SFE
11. Assessment District 2005-02: PALM RANCH, WOODBRIDGE' AND
CAMBRIDGE SUBDIVISIONS
a. 1,182 single-family and multi-family lots assessed at 1 SFE each b. Proposed landscape maintenance contract reduced to Level of Service "8" due to funding constraints
c. Maximum allowable assessment = $194.00 per SFE (3.8% annual CPI adjustment aPPlied)
d. Proposed 2025-26 assessment = $194.00 per SFE
12. Assessment District 2005-03: ADMIRAL ESTATES, GAIL ESTATES, AND
HERITAGE NORTH SUBDIVISIONS
a. 92 single-family lots assessed at 1 SFE each
b. Proposed landscape maintenance contract reduced to Level of Seryice "D" due to funding constraints
c. Maximum allowable assessmenl = $235.00 per SFE (3.8% annual CPI adjustment aPPlied)
d. Proposed 2025-26 assessmenl = $235.00 per SFE
13. Assessment District 2005-04: VALLEY ESTATES, MONTECITO' AND
SHERWOOD NORTH SUBDIVISIONS
a. 563 single-family lots assessed at 1 SFE each
b. Proposed landscape maintenance contract Level of Seryice "A" c. Maximum allowable assessment = $144.00 per SFE (eligible for an annual CPI adjustment, but not necessary)
d. Proposed 2025-26 assessmepl = $140.00 per SFE
14. Assessment District 2005-05: RANCHO VENTURA (INACTIVE) a. This district is inactive and has no assessable lots
15. Assessment District 2005-06: THE GREENS AND KCOK RANCH
SUBDIVISIONS
a. 392 single-family lots assessed at 1 SFE
1 single-family lot assessed at 2 SFE's due to a lot merger b. Proposed landscape maintenance contract Level of Service "A" c. Maximum allowable assessment = $'184.00 per SFE (eligible for an annual CPI adjustment, but not necessary)
d. Proposed 2025-26 assessment = $150.00 per SFE
16. Assessment District 2005-07: WESTGATE ESTATES
a. 234 single-family and multi-family lots assessed at 1 sFE each b. Proposed landscape maintenance contract Level of Service "A" c. Maximum allowable assessment = $165.00 per SFE (3.8% annual CPI adjustment applied)
d. Proposed 2025-26 assessment = $165.00 per SFE
17. Assessment District 2005-08: CALIFORNIA RANCHOS AND
COTTONWOOD ESTATES
a. 244 single-family lots assessed at 1 SFE each
1 single-family lot assessed at 2 SFE's due to a lot merger b. Proposed landscape maintenance contract Level of Service "A" c. Maximum allowable assessment = $173.00 per SFE (eligible for an annual CPI adjustment, but not necessary)
d. Proposed 2025-26 assessment = $173.00 per SFE
18. Assessment District2007-01: GOBLE COURT SUBDIVISION a. 62 single-family lots assessed at 1 SFE each
b. Propo-ed landscape maintenance contract Level of Seryice "A" c. Maximum allowable assessment = $128.00 per SFE (eligible for an annual CPI adjustment, but not necessary)
d Proposed 2025-26 assessment = $90.00 per SFE
19. Assessment District2010-01: SYCAMORE
a. 49 single-family lots assessed at 1 SFE each
b. Maximum allowable assessment = $200.00 per SFE (2.5% max annual CPI adjustment per district formation)
c. Proposed 2025-26 assessment = $200.00 per SFE
20. Assessment District2016-01: SIERRA VISTA NO. 2 SUBDIVISION a. 50 single-family lots assessed at 1 SFE each
1 single-family lot assessed at 2 SFE's
b. Proposed landscape maintenance contract Level of Service "A" c. Maximum allowable assessment = $197.00 per SFE (3.8% annual CPI adjustment applied)
d. Proposed 2025-26 assessment = $197.00 per SFE
21. Assessment District2018-01: WILLOW GLEN AND KENSINGTON
ESTATES SUBDIVISIONS
a. Willow Glen Phase 1.57 single-family lots assessed at 1 SFE each Willow Glen Phase 2'.54 single-family lots assessed at 1 SFE each Willow Glen Phase 3'. 52 single-family lots assessed at 1 SFE each Willow Glen Phase 4.45 single-family lots assessed at 1 SFE each Willow Glen Phase 5'. 57 single-family lots assessed at 1 SFE each Willow Glen Phase 6: 53 single-family lots assessed at 1 SFE each
Kensington Estates Phase 1: 73 single-family lots assessed at 1 SFE each Kensington Estates Phase 2: 61 single-family lots assessed at 1 SFE each Kensington Estates Phase 3: 53 single-family lots assessed at 1 SFE each Kensington Estates Phase 4. 63 single-family lots assessed at 1 SFE each Total lots = 568, Total SFE's = 568
b. Proposed landscape maintenance contract Level of Service "A" c. Maximum allowable assessment = $352.00 per SFE (eligible for CPI adjustment, but not necessary)
d. Proposed 2025-26 assessment = $336.00 per SFE
22. Assessment District2018-02: THE GREENS AT OAK CREEK SUBDIVISION AND OAK CREEK Nos. 2 THRU 4
a. The Greens at Oak Creek # '1: 33 single-family lots assessed at 1 SFE each
The Greens at Oak Creek# 2. 30 single-family lots assessed at 1 SFE each
The Greens at Oak Creek # 3: 25 single-family lots assessed at 1 SFE each
Oak Creek # 2: 1 multi-family lot assessed at 15 SFE's
Oak Creek # 3: 15 multi-family lots assessed at 1 .27 SFE's each Oak Creek# 4. 12 multi-family lots assessed at 1.5 SFE's each Total lots = 1 16, Total SFE's = 140
b. Proposed landscape maintenance contract Level of Service "A" e. Maximum allowable assessment = $202.00 per SFE (eligible for CPI adjustment, but not necessary)
c. Proposed 2025-26 assessment = $163.00 per SFE
23. Assessment District2O20-01: FARRAR ESTATES SUBDIVISION a. Farrar Estates # 1: 99 single-family lots assessed at 1 SFE each Farrar Estates # 2: 1 15 single-family lots assessed at 1 SFE each Farrar Estates # 3 (future): 82 single-family lots assessed at '1 SFE each Farrar Estates # 4 (future). 62 single-family lots assessed at 1 SFE each Total lots = 214 (358 future total), Total SFE's = 214 (358 future total) b. Proposed landscape maintenance contract Level of Service "A" c. Maximum allowable assessment = $387.00 per SFE (eligible for CPI adjustment, but not necessary)
d. Proposed 2025-26 assessment = $375.00 per SFE
24. Assessment District 2021-01 : OAKCREST SUBDIVISION
a. Oakcrest # 1: 54 single-family lots assessed at 1 SFE each Oakcrest #2'. 60 single-family lots assessed at 1 SFE each Oakcrest # 3'. 48 single-family lots assessed at 1 SFE each Oakcrest # 4. 47 single-family lots assessed at 1 SFE each Oakcrest Lot Line Adjustment: 1 single-family lot assessed at 1 SFE Total lots = 210,Total SFE's = 210
b. Proposed landscape maintenance contract Level of Service "A" c. Maximum allowable assessment = $206.00 per SFE (3.8% annual CPI adjustment applied)
d. Proposed 2025-26 assessment = $206.00 per SFE
25. Assessment District 2021-02: LIBERTY HILL SUBDIVISION a. Liberty Hill # 1 : 182 single-family lots assessed at 1 SFE each Liberty Hill # 2 (future): 87 single-family lots assessed at 1 SFE each Liberty Hill # 3 (future); 115 single-family lots assessed at 1 SFE each Total lots = 269 (115 future), Total SFE's = 269 (1 15 future) b. Proposed landscape maintenance contract Level of Service "C" c. Maximum allowable assessment = $327.00 per SFE (3.8% annual CPI adjustment applied)
d. Proposed 2025-26 assessment = $327.00 per SFE
26. Assessment District 2022-01 : FERNJO ESTATES SUBDIVISION a. Fernjo Estates # 1: 56 single-family lots assessed at 1 SFE each Fernjo Estates # 2: 24 single-family lots assessed at 1 SFE each APN 184-100-004 (future): TBD
APN 184-100-005 (future): TBD
APN 184-110-022 (future): TBD
APN 184-110-023 (future): TBD
Total lots = 80 (+ future), Total SFE's = 80 (+ future) b. Proposed landscape maintenance contract Level of Service "A" c. Maximum allowable assessment = $265.00 per SFE (3.8% annual CPI adjustment applied)
d. Proposed 2025-26 assessment = $265.00 per SFE
27. Assessment District2024-01: WLD OAK SUBDIVISION
a. Wild Oak # 1. 83 single-family lots assessed at 1 SFE each Total lots = 83, Total SFE's = 83
b. Proposed landscape maintenance contract Level of Service "A" c. Maximum allowable assessment = $542.00 per SFE (eligible for CPI adjustment, but not necessary)
d. Proposed 2025-26 assessment = $455.00 per SFE
28. Assessment District 2024-02: FULTON ESTATES SUBDIVISION a. Fulton Estates # 1: 99 single-family lots assessed at '1 SFE each Fulton Estates # 2 (future): 85 single-family lots assessed at 1 SFE each Total lots = 99 (184 future), Total SFE's = 99 (184 future) b. Proposed landscape maintenance contract Level of Service "A" c. Maximum allowable assessment = $387.00 per SFE (eligible for CPI adjustment, but not necessary)
d. Proposed 2025-26 assessmell = $350.00 per SFE
29. Assessment Distri ct 2025-01: MISSION CREEK SUBDIVISION a. 255 (future) single-family lots assessed at 1 SFE each b. No landscape maintenance activities (new subdivision) c. Maximum allowable assessment = $367.21 per SFE (eligible for CPI adjustment, but not necessary)
d. Proposed 2025-26 assessment = $0.00 per SFE
V.B ets
On the following page is a Budget Summary for the Districts. Also included is an Assessment Comparison between Fiscal Year 2024-2025 and Proposed Fiscal Year 2025-2026. Detailed budget information for each District is included in Exhibit B.
Budget Summary
District
Tax Total lmprovement
Code Cost Parcels Assessment
89-01: NORTH OAKS ESTATES
Single-family
89-02: THE GROVE SUBDIVISION
Single-family
Single-family (Lot mergers '1 1/2 size lots)
Single-family (Lot Line Adjustments double lots)
90-01: SOUTHGATE VILLA NO. 11
Single-family
Multi-Family
91-01: WESTWOOD VILLAGE ESTATES
Single-family
93-01: SUNRISE ESTATES
Single-family
2000-01: DEL LAGO SUBDIVISIONS
Single-family
Lot merger
2001-01: AUTUMN GLEN SUBDIVISION
Single-family
2003-01: SHADOW WOOD AND MAJESTIC
SUBDIVISIONS
Single-family
2003-02: KAWEAH ESTATES
Single-family
2005-01 : ACADEMY ESTATES
Single-family
2005-02: PALM RANCH, WOODBRIDGE, AND
CAMBRIDGE SUBDIVISIONS
Single-family
2005-03: ADMIRAL ESTATES, GAIL ESTATES, AND
HERITAGE NORTH SUBDIVISIONS
Single-family
2005-04: VALLEY ESTATES, MONTECITO, AND
SHERWOOD NORTH SUBDIVISIONS
Single-family
2005-05: RANCHO VENTURA
Single-family
544
544
$5,391.00
$12,648.00
546 $5,1 19.00
547 $18,495.00
$38,411.00
$4,049.00
$16,035.00
$6,157.00
$9,511.00
$229,534.00
$21,625.00
$78,810.00
$110.00
$320.00
$480.00
$640.00
$190.00
$570.00
$94.00
$109.00
$336.00
$672.00
49 32
1 3
18 3
197
351
548
549
550
551
552
541
541
541
541
541
$425,734.O0
1261
3 88 $46.00
269 $60.00
145 $42.00
76 $125.00
1J82 $194.00
92 $235.00
563 $140.00
INACTIVE
Budget Summary (cont.)
District
Tax Total lmprovement
Code Cost Parcels Assessment
2005.06: THE GREENS SUBDIVISION
Single-family
Lot merger
2005-07: WESTGATE ESTATES
Single-family
2005-08: CALIFORNIA RANCHOS AND COTTONWOOD
ESTATES
Single-family
Lot merger
2007-01: GOBLE COURT SUBDIVISION
Single-family
2010-01: SYCAMORE
Single-family
2016-01: SIERRA VISTA NO. 2 SUBDIVISION
Single-family
Lot merger
2018-01; WILLOW GLEN AND KENSINGTON ESTATES
SUBDIVISIONS
Single-family
2018-02: THE GREENS AT OAK CREEK AND PHASES 2
THRU 4 OF OAK CREEK
Single-family
Multi-Family (Oak Creek #2)
Multi-Family (Oak Creek #3)
Multi-Family (Oak Creek #4)
2020-O'l: FARRAR ESTATES SUBDIVISION
Single-family
2021 -01: OAKCREST SUBDIVISION
Single-family
2O21-02: LIBERTY HILL SUBDIVISION
Single-family
2022-01 : FERNJO ESTATES SUBDIVISION
Single-family
2024-01: WILD OAK SUBDIVISION
Single-family
2024-02: FULTON ESTATES SUBDIVISION
Single-family
541 $59,087.00
541 $38,533.00
541 $42,549.00
545 $5,581.00
540 $9,778.00
545 $10,233.00
$190,702.00
$22,836.00
$80,262.00
568 $336.00
545
545
$165.00
$173.00
$346.00
62 $90.00
49 $200.00
$150.00
$300.00
$197.00
$394.00
$163.00
$2,445.OO
$206.00
$245.00
392
1 234
244
50 1
88 1
15 12
545
545
545
545
545
545
$43,233.00
$59,510.00
$21,233.00
$37,735.00
214 $375.00
210 $206.00
182 $327.00
$265.00
$455.00
80 83
$34,622.00 99
$350.00
Budget Summary (cont.)
District
Tax
Code
Total lmprovement
Cost 2025-01: MtsstoN
Single-family
CREEK SUBD ON
$0.00
Totals $1,527,4j3.00
Parcels Assessment
0 $0.00
6,919
Fage 25
Assessment Comparison
(Proposed vs. Prior Fiscal Year)
FY 2025
Assessment
FY 2026
Proposed
District Assessment
89-01: NORTH OAKS ESTATES
Single-family $110.00 $110.00
89-02: THE GROVE SUBDIVISION
Single-family $331.00 $320.00
Single-family (Lot mergers 'l 1/2 size lots) $496.00 $480.00 Single-family (Lot Line Adjustments double lots) $662.00 $640 00 90-01: SOUTHGATE VILLA NO. 11
Single-family $190.00 $190.00
Multi-Family $570.00 $570.00
91-01: WESTWOOD VILLAGE ESTATES
Single-family $94.00 $94.00
93.01: SUNRISE ESTATES
Single-family $105.00 $109.00
2000-01: DEL LAGO SUBDIVISIONS
Single-family $336.00 $336.00
Lot merger $672.00 $672.00
2001-01: AUTUMN GLEN SUBDIVISION
Single-family $48.00 $46.00
2003-01: SHADOW WOOD AND MAJESTIC SUBDIVISIONS
Single-family $60.00 $60.00
2003-02: KAWEAH ESTATES
Single-family $42.00 $42.00
2005-01: ACADEMY ESTATES
Single-family $143.00 $125.00
2005-02: PALM RANCH, WOODBRIDGE, AND CAMBRIDGE SUBDIVISIONS Single-family $187.00 $194.00
2005-03: ADMIRAL ESTATES, GAIL ESTATES, AND HERITAGE NORTH SUBDIVISIONS Single-family $226.00 $235.00
2005-04: VALLEY ESTATES, MONTEGITO, AND SHERWOOD NORTH SUBDIVISIONS Single-family $144.00 $140.00
2005-05: RANCHO VENTURA
Single-family INACTIVE INACTIVE
Assessment Comparison (cont.)
District
FY 2025
Assessment
FY 2026
Proposed
Assessment
2005-06:
2005-07:
2005-08:
2007-01:
2010-01 :
2016-01
2018-01
THE GREENS SUBDIVISION
Single-family $166.00
Single-family (double lot size per LLM) $332.00
WESTGATE ESTATES
Single-family $159.00
CALIFORNIA RANCHOS AND COTTONWOOD ESTATES
Single-family $155.00
Single-family (double lot size per LLM) $310.00
GOBLE COURT SUBDIVISION
Single-family $105.00
SYCAMORE
Single-family $195.00
SIERRA VISTA NO. 2 SUBDIVISION
Single-family $190.00
Single-family (double lot size per LLM) $380.00
WILLOW GLEN AND KENSINGTON ESTATES SUBDIVISIONS
Single-family $336.00
$150.00
$300.00
$165.00
$173.00
$346.00
$90.00
$200.00
$197.00
$394.00
$336.00
$163.00
$2,445.00
$206.00
$245.00
2018-02: THE GREENS AT OAK GREEK AND PHASES 2 THRU 4 OF OAK GREEK Single-family $200.00
Multi-Family (Oak Creek #2) $3,000.00
Multi-Family (Oak Creek #3) $253.00
Multi-Family (Oak Creek #4) $300.00
2020-o1
2021-01:
2021-02
2022-01
2024-01:
FARRAR ESTATES SUBDIVISION
Single-family
OAKCREST SUBDIVISION
Single-family
LIBERTY HILL SUBDIVISION
Single-family
FERNJO ESTATES SUBDIVISION
Single-family
WILD OAK SUBDIVISION
Single-family
FULTON ESTATES SUBDIVISION
Single-family
$294.00
$189.00
$315.00
$255.00
$26.00
$375.00
$206.00
$327.00
$265.00
$455.00
2024-02
$0.00 $350 00
Assessment Comparison (cont.)
District
FY 2025
Assessment
FY 2026
Proposed
Assessment
2025-01: MISSION CREEK SUBDIVISION
Single-family $0.00 $0.00
Vl. As sment
The City of Tulare, County of Tulare, California, pursuant to the provisions of the Landscaping and Lighting Act of 1972 and Article XlllD of the California Constitution, initiated the preparation of an Engineer's Report for the Districts.
The City Council of the City of Tulare directed the City Engineer to prepare and file a report presenting an estimate of costs, a diagram for the assessment district and an assessment of the estimated costs of the improvements upon all assessable lots within the assessment districts, to which the description of said proposed improvements therein contained, reference is hereby made for further particulars.
The undersigned, by virtue of the power vested in me under the Landscaping and Lighting Act of 1972 and the order of the City Council of said City of Tulare, hereOy make the following assessment to cover the estimated cost of said improvements, and the costs and expenses incidental thereto to be paid by the Districts.
The amount to be paid for said improvements and the expense incidental thereto, to be paid by the Districts for the Fiscal Year 2025-2026 is.. $1,499,577.00
An Assessment Diagram is hereto attached and made a part hereof showing the exterior boundaries of said Districts. The distinctive number of each lot of land in said Districts is its Assessor Parcel Number appearing on the Assessment Roll.
The proposed assessments are made upon the lots of land within the Districts in accordance with the special benefits to be received by each lot, from the improvements, and more particularly set forth in the method of assessment and costs identified here, in proportion to the special benefits to be received by the lots of land, from said improvements.
The assessments are subject to an annual inflationary adjustment tied to the Consumer Price lndex (CPl) for the Los Angeles - Anaheim area for the following districts:
Assessment District 93-01: SUNRISE ESTATES assessments are subject to yearly increases in accordance with the cPl (consumer price lndex).
Assessment District 2005-01: ACADEMY ESTATES assessments are subject to yearly increases in accordance with the cPl (consumer price lndex).
Assessment District 2005-02: PALM RANCH, WOODBRIDGE, AND CAMBRIDGE SUBDIVISIONS assessments are subject to yearly increases in accordance with the CPI (Consumer Price lndex).
a
a
a
a Assessment District 2005-03: ADMIRAL ESTATES, GAILs ESTATES, AND HERITAGE NORTH suBDrvrsloNs assessments are subject to yearly increases in accordance with the cpl (consumer price lndex).
Assessment District 2005-04: vALLEy ESTATES, MoNTEclro, AND SHERWooD NORTH suBDrvrsloNS assessments are subject toyearly increases in accordance with the cpl (consumer price lndexj.
Assessment District 200s-06: THE GREENS AND KcoK RANGH
SUBDIVISIONS assessments are subject to yearly increases in accordance with the CPI (Consumer price lndex).
Assessment District 2005-07: wESTGATE ESTATES assessments are subject to yearly increases in accordance with the CPI (Consumer price lndex).
Assessment District 2005-08: GALIFoRNtA RANCHOS AND COTTONWOOD ESTATES assessments are subject to yearly increases in accordance with the CPI (Consumer Price lndex).
Assessment District 2007-01: GOBLE COURT SUBDIVISION assessments are subject to yearly increases in accordance with the CPI (Consumer price lndex).
Assessment District2010-01: SYCAMORE assessments are subject to yearly increases in accordance with the CPI (Consumer Price lndex), with a maximum annual inflationary adjustment not to exceed 25%.
Assessment District 2016-01 : S|ERRA vtsrA No. 2 suBDtvtstoN assessments are subject to yearly increases in accordance with the Cpl (Consumer Price lndex).
ASSESSMENT DiStTiCt 2018.01 : WILLOW GLEN AND KENSINGTON ESTATES SUBDIVISIONS assessments are subject to yearly increases in accordance with the CPI (Consumer price lndex).
Assessment District2018-02: THE GREENS AT oAK GREEK AND PHASES 2 THRU 4 OF oAK GREEK assessments are subject to yearly increases in accordance with the Cpl (Consumer price lndex).
Assessment Distri ct 202o-01 : FARRAR ESTATES suBDtvlstoN assessments are subject to yearly increases in accordance with the Cpl (Consumer Price lndex).
Assessment Distri ct 2021-01 : OAKCREST SUBDIVISION assessments are subject to yearly increases in accordance with the CPI (Consumer price lndex).
Assessment Distri ct 2021-02 : LIBERTY HILL s uBDlvls loN assessments a re subject to yearly increases in accordance with the CPI (Consumer price lndex). a
o
a
a
a
a
a
a
a
a
a Assessment Distri ct 2O22-01: FERNJO ESTATES SUBDIVISION assessments are subject to yearly increases in accordance with the CPI (Consumer Price lndex).
Assessment District2024-01: WILD OAK SUBDIVISION assessments are subject to yearly increases in accordance with the CPI (Consumer Price lndex) Assessment Distri ct 2024-02: FULTON ESTATES SUBDIVISION assessments are subject to yearly increases in accordance with the CPI (Consumer Price lndex).
. Assessment District 2025-01: MISSION CREEK SUBDIVISION assessments are subject to yearly increases in accordance with the CPI (Consumer Price lndex).
It is recommended that an annual inflationary adjustment of 3.8% based on the CPI for the "services" item and group for the period of May 2024 - April 2025 (the latest available data as of the preparation of this report) be applied to District 93-01, District 2005-02, District 2005-03, District 2005-07, District 10-01, District 16-01, District 21-O1, District 21-02 and District22-01 in Fiscal Year 2025-2026.
Each lot of land is described in the Assessment Roll by reference to its parcel number as shown on the Assessor's Maps of the County of Tulare for the Fiscal Year 2025-2026. A listing of assessor parcel numbers for properties within each district is provided in Appendix A. For a more particular description of said properties, reference is hereby made to the deeds and maps on file and of record in the office of the County Recorder of said County.
ln conclusion, it is my opinion that the proposed amounts of assessments within the Districts are apportioned by a formula that fairly distributes special benefit in accordance with the special benefits that are received.
Dated By
Michael W. Miller, P.E
City Engineer
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t
Vll. Ce ification
I HEREBY CERTIFY that the enclosed Engineer's Report, together with the Assessments and Assessment Diagrams thereto attached, was filed with me on the 17t^ day of June, 2025.
By
Chief Deputy City Clerk and Clerk of the
Council of the City of Tulare
I HEREBY CERTIFY that the enclosed Engineer's Report, together with the Assessments and Assessment Diagrams thereto attached, was approved ind confirmed by the Council of the City of Tulare, California on the l bth day of July, 2025.
By:
Chief Deputy City Clerk and Clerk of the
Council of the City of Tulare
I HEREBY CERTIFY that the enclosed Engineer's Report, together with the Assessments and Assessment Diagrams thereto attached, was filed with the County Auditor of the County of Tulare on the day of August, 2025.
By
Chief Deputy City Clerk and Clerk of the
Council of the City of Tulare
Vlll. Assess nt Diaorams
The boundaries of the Districts are displayed on the following pages. The specific lines and dimensions of each lot is on file at the City of Tulare'
Assessment District 89-0 1
NORTH OAKS ESTATES
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Assessment District 89-02
THE GROVE SUBDIVISION
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Assessment District 90-01
SOUTHGATE VILLA NO. 11
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Assessment District 91 -01
WESTWOOD VILLAGE ESTATES
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Assessment District 93-01
SUNRISE ESTATES
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Assessment District 2000-0 1
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AUTUMN GLEN SUBDIVISION
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Assessment District 2003-0 1
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Assessment District 2003-02
KAWEAH ESTATES
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Assessment District 2005-0 1
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PALM RANCH, WOODBRIDGE,
AND CAMBRIDGE
SUBDIVISIONS
Assessment District 2005-03
ADMIRAL ESTATES, GAIL
ESTATES, AND HERITAGE
NORTH SUBDIVISIONS
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MONTECITO, AND SHERWOOD
NORTH SUBDIVISIONS
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NOTE: This district is inactive.
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CALIFORNIA RANCHOS AND
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VICINITY MAP
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VICINITY MAP
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VICINITY MAP
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VICINITY MAP
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ASSESSMENT DISTRICT 2O25-O1
EXHIBIT A: VICINITY MAP
Apoendix A - Assessor' Parcel Number Listinos
APN
1661s0021
1651_50022
166150023
166150024
16615002s
L66150027
166150028
166150029
L66150030
166150031
166150032
166150033
166150034
166150035
1661s0036
1661s0037
166150038
166150039
1661s0040
1661s0041
t661sOO42
166150043
L66150044
1661s0045
165L50046
L66t50047
166L50048
1661s0049
166150050
1661500s1
L66150052
166150053
166150054
166L50055
156L50056
166150057
165150058
166150059
166150060
166150061
L66150062
166150063
166L50064
166150065
ASSESSMENT DISTRICT 89-01: PARCEL LISTING
APN
166150066
166150067
L66150068
166150069
166150070
APN
169090020
169090021
1,69090022
169090023
169090024
L69090025
169090028
169090029
169090030
169090031
169090032
169090034
16909003s
169090036
169090037
169090038
169090039
169100015
169L00016
t69tooot7
169100018
169100019
159100020
169100021
1,69700022
169100023
169rooo24
169LOOOZ7
169100028
169100029
169100031
169100033
169100034
16910003s
169100036
169100037
ASSESSMENT DISTRICT 89-02: PARCEL tlSTlNG
APN
r77260059
177260060
177260061,
177260062
177260063
177260064
177260065
177260066
177260067
177260068
177260069
177260070
17726007r
r77260072
177260073
177260074
177260075
177260076
r77260077
r77260078
177260079
ASSESSMENT DISTRICT 90-01: PARCEL LISTING
ASSESSMENT DISTRICT 91-01: PARCEL LISTING
APN
169330001
169330002
169330003
159330004
16933000s
169330006
169330007
169330008
159330009
169330010
169330011
169330012
169330013
169330014
1693300L5
169330015
169330017
169330018
169330019
169330020
1.69330021
1.69330022
169330023
L69330024
169330025
169330026
169330027
169330028
159330029
169330030
169330031
169330032
169330033
169330034
16933003s
169330036
169330037
169330038
169330039
169330040
169330041
1.69330042
L69330043
169330044
APN
169330045
169330046
169330047
159330048
169330049
169330050
159330051
1693300s2
169330053
169330054
169330055
169340006
L69340007
169340008
169340009
169340010
169340011
169340012
169340013
1.693400L4
169340015
169340016
169340017
169340018
159340019
169340020
1.69340021,
169340022
169340023
1.69340024
1_69340025
169340026
1.69340027
1.69340028
169340029
169340030
169340031
L69340032
169340033
159340034
169340035
169340036
1.69340037
169340038
APN
169340039
169340040
169340041
1.69340042
169340043
1.69340044
169340045
169340046
L59340047
169340048
169340049
1693400s0
169340051
169340052
169340053
1.69340054
169340055
169340056
169340057
169340058
169340059
169340060
169340061
L69340062
169340063
L69340064
159340065
169340066
1.69340067
L59340068
169340069
169340070
L6934007L
1.69340072
1.69340073
169350002
1593s0003
1693s0004
169350005
1693s0006
169350007
169350008
169350009
1693s0010
APN
1693500LL
169350012
1693s0013
169350014
1693s001s
169350016
1693s0017
1693s0018
169350019
1593s0020
169350021
159350022
159350023
169350024
1.69350025
169350026
1.69350027
169350028
169350029
169350030
169350031
169350032
169350033
169350034
169350035
169350036
L69350037
169350038
169350039
169350040
169350041
1.69350042
169350043
L69350044
16935004s
1693s0046
1.69350047
1693s0048
1693s0049
1693500s0
169350051
169350052
169350053
1693500s4
APN
169350055
169350056
1693500s7
1693s0058
1693s00s9
169350060
1593s0061
169350062
1693s0063
169350054
169350065
169350066
L59350067
L69350068
169350069
169350070
L69350071
169350072
169350073
1.69350074
169350075
ASSESSMENT DISTRICT 93-01: PARCEL TISTING
APN
19130L005
L91301007
191301008
191301.009
191301010
191301011
191301012
191301013
191301014
19130101s
191301016
191301017
191301018
1913010L9
191301020
191301021
197301022
191301023
191.307024
191302008
191302009
191302010
L913020tL
19L302072
1913020L3
19t302074
191302015
191302016
1973020L7
191303008
191303009
191303010
191303011
1.91.30301.2
191303013
191303014
191303015
191303016
191.303077
191304008
191,304009
191304010
1_91304011
19t304012
APN
191304013
1.9L304074
19130401s
191304016
L9L3040L7
191305001
191305002
191305003
191305004
191311001
19L311002
191311003
191311004
19131100s
191311006
191311007
191311008
19L311009
191311010
1913 1101 1
L9t31,LOt2
191311013
1.973LlOt4
191311015
19131101.5
191.37IO17
1913L1018
191311019
7913LL020
1913t7021.
191317022
\97377023
1913L1.024
L97311025
19131.1026
1913rL027
19L31_L028
L9131L029
191311030
t9t3L200L
1.973L2002
L91.372003
1.9131.2004
191312005
APN
191"312006
191312007
191312008
191312009
1913r2070
191312011
19L312012
191312013
1913L20L4
191313001
191313002
191313003
191313004
19131300s
191313006
1913t3007
L91313008
191313009
191313010
1913 13011
19 1313012
1913 13013
L913 13014
191314001
197314002
191314003
791314004
191314005
191314006
191374007
191314008
L91314009
1913140L0
1913140tr
19731.4012
1.913L4013
1913L4074
191361001
191367002
191.361003
191361004
19136100s
191362001
19L362002
APN
191352003
791.362004
191362005
191362006
191362007
191362008
1.91362009
L9L3620L0
19136201.1
L9t362072
1.91362073
1.913620L4
191363001
19r.363002
191363003
191363004
191363005
191363006
191363007
191363008
191363009
191363010
191363011
L9136301.2
191363013
191363014
19L364001
197364002
191364003
L9L364004
L9L364005
191364006
191.364007
191364008
191364009
191364010
797364011
L91364012
191355001
19136s002
19136s003
19136s004
19136500s
19136s006
APN
191370001
791370002
191370003
791370004
191370005
191370006
191370007
L91370008
L91370009
191370010
19L3700L1"
191370072
191370013
791.370074
191370015
19137001,6
797370017
191370018
191370019
19t370020
L91370021,
197370022
191370023
1.97370024
19r37002s
791370026
191370029
191370030
191370031
191.370032
191370033
197370034
191370035
191370036
19L370037
L91370038
191370039
79t370040
797370041.
191370042
L97370043
191370044
191.37004s
t97370046
APN
79L370047
t9L370048
191370049
191370050
191370051
191370052
191370053
7913700s4
191380001.
191380002
191380003
191380004
191380005
191380006
191380007
191380008
191380009
1913800r.0
191380011
19L380072
191380013
191-380014
191380015
191380016
191380017
191380018
191380019
191380020
191380021
197380022
191380023
197380024
191380025
191380025
191380027
191380028
19L380029
191380030
191380031
191380032
191380033
191380034
19138003s
191380036
ASSESSMENT DISTRICT 93-01: PARCEL LtSTtNG (cont.)
APN
1"91380037
191380038
191380039
191380040
191380041
191.380042
191380043
191380044
19138004s
191380046
791380047
191390001
191390002
191390003
191390004
191390005
191390006
191390007
191390008
t9t4IO00L
19741"0002
191410003
1.91470004
19141000s
L974L0006
L9I470007
191410008
191410009
191410010
t9t4100Lt
19t47001.2
191410013
191.4rO01.4
191410015
191410016
L9L410017
191410018
191410019
L91.470020
791.41.OO21.
L9L470022
79L41.OO23
1974L0024
t974LOO2,
APN
t9L410026
791.4LOO27
191.4LOO28
L9L410029
191410030
191.4IOO31.
79I4LOO32
191410033
t9I4rOO34
191.410035
191410036
t974LOO37
19L42000L
19r420002
L97420003
191420004
191420005
197420006
19L420007
191420008
1.91.420009
1974200LO
19L42001.L
191420012
191.4200L3
79L42001.4
t9742001.s
191.47001.6
791.4200L7
L9L4200L8
191420019
19L420020
\91420027
19L420022
L9L420023
L91.420024
L9r430001.
191430002
r.91430003
191430004
191430005
191430006
197430007
ASSESSMENT DISTRICT 2OOO-01: PARCEL LISTING
APN
149130001
1491.30002
L49130003
149130004
149130005
149130006
L491.30007
149130008
149130009
149130010
1.49r3001L
1497300L2
149130013
t491"30014
1491300r.s
149130016
1497300L7
149L300L8
149130019
L491.30020
L49730021
r49130022
1.49730023
149130024
L49130025
1,49L30026
149L30027
149130028
L49730029
149r.40001
149740002
149140003
1,491.40004
149140005
1.49140006
749740007
149140008
L49140009
149140070
1,49L400LL
r49L400L2
r49L400L3
7491400L4
L49740015
APN
149140016
149L400L7
r49740019
L49140020
14974002L
7491.40022
L49t40023
1,49740024
149140025
L49t40026
149740027
1,49140028
I49L40029
149140030
749r4003r
L49140032
r49L40033
L49L40034
149140035
149140036
t49140037
149140038
149140039
1,491.40040
1,4914004L
149t40042
L49t40043
L49740044
L49140045
L49140046
1,49140047
1,49140048
1,49740049
L49140050
L49L4005L
L49140052
1491400s3
1,49140054
149140055
149140056
149150001
149150002
149150003
149150004
APN
149150005
1491s0006
1491s0007
149150008
1491s0009
1491500L0
149150011
149150072
1491s0013
1.49150014
149150015
149150016
L49150077
149150018
149150019
1,49750020
14915002L
L491.50022
149L50023
149L60001
L49160002
149160003
1.49L60004
149160005
1,49150006
L49].60007
149160008
149160009
149160010
149160011-
L4916001.2
14916001s
1,4976001.6
1,49160017
1,49160020
r49r7000t
149170002
149170003
L49170004
149170005
L49170006
1,49170007
149170008
1"49170009
APN
L49L700tO
14977001.L
749770012
t49L700L3
74917001.4
149170015
149170076
749170017
149170018
149770079
149170020
1,49L7002L
149t70022
149770023
L49L70024
149170025
149170026
149170027
L49LtOO28
L49170029
149170030
149!70031
749L70032
L49L70033
r49L70034
149170035
L49170036
r49r70037
149170038
149170039
749170040
149180001
749L80002
149180003
149180004
149180005
149180006
t49L80007
149180008
149180009
149180010
149180011
1,49t80012
149180013
APN
149180014
149r.80015
149180016
749180017
1491800L8
149180019
149180020
L4918002t
L49180022
t49180023
149L80024
L491_80025
L49180026
1.49L80027
149180028
149180029
149180030
149180031
149180032
1491"80033
1"49180034
149180035
149180035
149180037
149180038
149180039
149180040
149180041
L49780042
149180043
1,49L80044
149180045
L49180046
L49180047
149180048
149180049
149180050
149180051
149180052
149180053
r.49180054
149180055
149180056
149180057
APN
149180058
149180059
149190001
1.49190002
1491_90003
149190004
149L90005
149190006
149190007
149190008
L49190009
L49190010
149190011
749L90012
149190013
L49L90014
14919001"5
L49190016
r49t900L7
149190018
149190019
L49L90020
749L90027
149190022
L49190023
749190024
L4979002s
r49190026
1,49L90027
149190028
L49190029
149190030
149190031
149790032
149190033
149190034
149190035
149190036
149190037
149190038
149190039
149190040
149190041
L49L90042
ASSESSMENT DISTRICT 2000-01: PARCEL LISTING (cont.)
APN
149190043
I49190044
14919004s
1.49190045
L491_90047
149190048
149190049
149190050
149190051
7491900s2
1491900s3
149190054
14919005s
1491"90056
1.49190057
149190058
1491900s9
149190050
14920000r
L49200004
1"49200005
149200006
t49200007
149200008
L49200009
1492000L0
L49200017
t49200012
L492000L3
7492000I4
L4920001"5
149200016
t49200017
7492000L8
149200019
1"49200020
1.49200027
149200022
149200023
L49200024
1.49200025
t49200026
1_49200027
L49200028
APN
149200029
149200030
r49200031.
749200032
149200033
L49200034
149200035
149200036
1"49200037
149200038
149200039
1.49200040
L4920004L
749200042
749200043
149200044
14920004s
149200046
1"49200047
149200048
149200049
149200050
1492000s1
1"49200052
149200053
r492000s4
1492000s5
149200056
1492000s7
1492000s8
1.4920006L
1"49200062
1.49200063
1.49200064
1.49200065
749200066
1"49200067
149200068
14924000L
149240002
L49240003
149240004
L49240005
L49240005
APN
1.49240007
149240008
749240009
r49240010
L492400Lt
749244O12
r49240013
1"492400L4
L4924001.5
149240076
1.49240017
1492400L8
r492400]-9
1.49240020
t4924002r
L49240022
r49240023
149250001
L492sOOO2
149250003
r492,OOO4
14925000s
149250005
t492,OOO7
149250008
149250009
I492sOO1.0
1492500]-L
7492500L2
1492s0013
L492sOO74
1.492s001"s
r49250016
L49250017
1.4925001.8
L492500L9
149250020
1.492sOO21.
L492sOO22
L492sOO23
1.49250024
L492sOO2s
1.49250026
149250027
APN
L492s0028
L49250029
149250030
749250031
r49250032
149250033
1.49250034
149250035
1492s0036
149250037
149250038
149250039
1.492s0040
L4925004L
1.49250043
749250044
L49250045
749250046
149250047
L49250048
149250049
1492s00s0
149250051
t49250052
149250053
749250054
I49250055
749250056
L492500s7
1492s00s8
1"49260001
149260002
r49260003
r49260004
14926000s
L49260006
1.49260007
149260008
149260009
1.492600L0
L49260011.
1.492600L2
L492600L3
APN
L492600I4
149260015
1.49260016
L492600L7
t49270001
749270002
1.49270003
149270004
149270005
1.49270006
149270007
1.49270008
1"49270009
L4927001.0
74927001"r
149270012
L49270013
L49270014
1.49270015
1492700L6
L49270077
74927001"8
1492700L9
L49270020
149270027
L49270022
\49270023
149270024
149270025
t49270026
149270027
1"49270028
149270029
149270030
149270031
149270032
149270033
1.49270034
149270035
1.49270036
t49270037
1.49270038
149270039
149270040
APN
149280001
L49280002
149280003
1.49280004
14928000s
149280006
149280007
149280008
149280009
L49280010
1.492800tl
1.4928001.2
L492800L3
L49280074
149280015
r4928001.6
L49280017
149280018
1492800L9
L49280020
149280021.
L49280022
r49280023
L49280024
L4928002s
L49280026
1.49280027
149280028
L49290001.
149290002
149290003
149290004
749290005
749290006
149290007
L49290008
149290009
149290010
1492900L1.
L49290012
1.492900L3
1"4929001"5
149290076
749290017
ASSESSMENT DISTRICT 2000-01: PARCEL LISTING (cont.)
APN
t49290018
I49290019
149290020
1"4929002L
r49290022
L49290023
t49290024
749290025
149290026
r49290027
749290028
149290029
149290030
149290032
749290034
14929003s
149290036
149290037
149290038
L49290039
1.49290040
749290041
1"49290042
749290044
I49290045
r49290046
L49290047
1.49290048
149290049
149290050
1.4929005r
149300001
149300002
149300003
L49300004
14930000s
149300006
149300007
149300008
149300009
149300010
149300011
149300012
149300013
APN APN
149310008
149310009
149310010
149310011
7493LOOL2
149310013
L493100r4
149310015
149310016
L493L00L7
149310018
1493L0019
149310020
1.49310021
L49370022
14931.0023
149310024
149310025
149310026
t49310027
14931"0028
L49370029
149310030
149310031
149310032
149310033
7493LO034
149310035
149310036
r49320007
749320002
L49320003
1.49320004
149320005
t49320006
1.49320007
149320008
149320009
1.49320070
1"493200rL
L49320072
149320073
1493200L4
149320015
APN
t49320076
7493200L7
r493200L8
7493200L9
749320020
14932002L
1"49320022
L49320023
r49320024
r4932002s
L49320026
L49320027
1.49320028
1_49320029
1.49320030
L4932003L
749320032
L49320033
749320034
1"49320035
L49320036
r49320037
149320038
L49320039
749320040
149320047
1.49320042
749320043
L49320044
149320045
1.49320046
L49320047
L49320048
r49320049
149320050
L4932005L
L49320052
149320053
r49320054
149320055
149320056
r49320057
1493200s8
749320059
APN
149320050
149320061
I49320052
1.49320063
149320064
149320065
1.49320066
L49320067
149320068
149330001
149330002
149330003
149330004
14933000s
149330006
1"49330007
149330008
149330009
149330010
149330011
L49330072
149330013
1.493300L4
149330015
149330015
149330017
149330018
149330019
1.49330020
r49330021
L49330022
149330023
149330024
t49330025
L49330026
1.49330027
149330028
L49330029
149330030
149330031
749330032
149330033
149330034
149330035
APN
r.49330036
149330037
149330039
149330040
749330041
r49330042
1_49340001
L49340002
149340003
L49340004
14934000s
149340006
749340007
149340008
149340009
149340010
7493400L1
149340012
149340013
L4934001.4
149340015
L4934001"6
1.493400!7
149340018
149340019
149340020
L49340021.
1"49340022
149340023
749340024
L4934002s
149340026
749340027
749340028
L49340029
149340030
1.4934003L
149340032
149340033
149340034
14934003s
149340036
L49340037
149340038
149300014
149300015
149300016
r49300017
149300018
149300019
149300020
1.49300021.
r49300022
149300023
L49300024
14930002s
L49300026
r49300027
149300028
149300029
149300030
L49300031
149300032
149300033
149300034
r_4930003s
149300036
149300037
149300038
149300039
149300040
149300041
t49300042
149300043
1.49300044
L49300045
749300046
L49300047
149300048
149300049
149300050
149310001
1.493tO002
149310003
149310004
14931000s
149310006
r4931.0007
ASSESSMENT DISTRICT 2000-01: PARCEL LISTING (cont.)
APN
149340039
149340040
149340041
149350001
149350002
149350003
149350004
1493s0005
1493s0006
149350007
149350008
149350009
1493s0010
1493s0011
1493500t2
149350013
L493500I4
14935001s
1493s0016
749350017
149350018
149350019
149350020
749350021.
L49350022
149350023
149350024
149350025
1"493s0026
t493sOO27
149350028
I49350029
149350030
149350031
149350032
149350033
149350034
14935003s
1493s0036
L49350037
149350038
149350039
149350040
149350041
APN
r493sOO42
1493s0043
\49350044
149350045
1493s00s1
149350052
1493s00s3
149350054
149350055
149350065
149350066
149350067
149350068
149350069
149350070
149350071
149350072
149350073
749350074
149350075
149350076
L493s0077
149350078
r493sOO79
14936000L
149350002
149360003
149360004
149360005
149360006
1.49360007
149360008
149350009
149360010
149360011
1.4936001.2
149360013
149360014
149360015
149360015
1.493600L7
149350018
1493600L9
149350020
APN
749360023
L49360024
1.49360025
L49360026
149360030
149360031
149360032
149360033
149360034
149360045
L49360046
149360047
149360048
749360049
149360050
149360051
1493600s2
L493600s7
149360058
149360059
149360060
149360061
L49360062
14937000L
1.49370002
149370003
L49370004
149370005
749370006
L49370007
149370008
149370009
L4937001"0
1493700rL
14937001_2
1.493700t3
1.49370074
7493700Is
14937001.6
L49370017
14937001"8
1.4937001.9
1.49370020
14937002L
APN
149370022
149370023
1.49370024
L49370025
149370026
149370027
1.49370028
L49370029
149370030
1.4937003L
749370032
149370033
149370034
149370035
L49370036
149370037
149370038
149370039
149370040
1.4937004t
749370042
1.49370043
749370044
1"4937004s
149370046
149370047
1"49370048
L49370049
149370050
1.4937005L
149370052
L49370053
L493700s4
149370055
149370056
149370057
149370058
149370059
1.49370060
L49370061"
749370062
149380001
L49380002
149380003
APN
149380004
149380005
149380006
149380007
149380008
149380009
149380010
149380011
r49380012
149380013
149380014
149380015
149380016
L49380017
149380018
149380019
149380020
1.4938002r
149380022
r.49380023
749380024
1"49380025
L49380026
1"49380027
149380028
149380029
149380030
149390001
149390002
149390003
149390004
149390005
149390006
149390007
149390008
149390009
149390010
149390011
1.49390072
149390013
149390023
1"49390024
149390025
149390028
APN
149390029
749390032
149390033
149390034
14939003s
149390036
149390038
149390039
r.49390040
r4939004L
149400001
1.49400002
149400003
r49400004
149400005
149400006
L49400007
149400008
L49400009
149400010
149400011
L49400012
L49400014
149400015
t49400076
L49400017
149400018
149400019
L49400020
r49400021
t49400022
149400023
1.49400024
L49400025
1.49400026
149400027
149400028
1.49400029
149400030
149400031
1.49400032
149400033
149400034
14940003s
ASSESSMENT DISTRICT 2000-01: PARCET LtSTtNG (cont.)
APN
149400036
149400037
149400038
149400039
749400040
L49400047
1.49400042
149400043
1.49410001
L494TOOO2
L49470003
1-4941.OO04
149410005
1494L0006
7494rO007
1494L0008
L4941.OO09
149410010
14941.001.1,
749470072
L4941001,3
74947001,4
L4941.OO1,s
749470016
L494700L7
149410018
1.4941,O0L9
L4941.OO20
L494IOO21,
1"4941OO22
1.49470023
1.49470024
r494!0025
L4941.0026
1.494L0O27
L4941.0028
1,4941.OO29
1,4941.OO30
7494LO031,
1.4941.OO32
1.49470033
149410034
14941003s
149410036
APN
149410037
1.4941.0038
149470039
L4941.OO40
749470041,
749470042
L494L0043
t494tOO44
1.4941.OO45
1,4941.0046
L4941.0047
t4941.OO48
L494rOO49
149410050
1494100s1
L49410052
149410053
14941,0054
149410055
749470056
L4941.OO57
149410058
149410059
I49410060
74941O06L
L494L0062
1494LOO63
749410064
L494LOO65
L49410066
I494tOO67
1.49410068
1"4941.0069
1.4941.0070
L4941.O07L
t49420001.
t49420002
L49420003
149420004
L49420005
1.49420006
149420007
749420008
L49420009
APN
L494200LO
1494200L1.
1494200L2
1.4942001.3
1.49420014
1494200L5
1.49420016
L494200L7
149420018
L494200t9
149420020
149420021.
1-49420022
149420023
1.49420024
749420025
1_49420026
1.49420027
149420028
L49420029
t49420030
L49420031.
149420032
149420033
149420034
L49420035
1.49420036
149420037
r49420038
L49420039
L49420041.
1.49420042
1.49420043
1.49420044
L49420045
1,49420046
1.49420047
1"49420048
1.49420049
1"494200s0
r49420057
1"49420052
7494200s3
t49420054
APN
1.49420055
149420056
L49420057
749420058
749420059
r49420060
1.49420061
L49420062
1,49420063
L49420064
t49420065
1,49420066
L49420067
1.49420068
149420069
749420070
L4942007I
1.49420072
L49420073
1"49420074
L4942007s
1.49420076
149420077
L49420078
L49420079
1,49420080
149420081_
1,49420082
149420083
1.49420084
L49420085
L49420086
1.49420087
149430001
1.49430002
L49430003
L49430004
L4943000s
149430006
149430007
149430008
149430009
149430010
1.494300'J.7
APN
t4943001.2
149430013
L4943001.4
149430015
149430016
749430017
149430018
149430019
1.49430020
149430021
1.49430022
L49430023
1.49430024
149440001
L49440002
L49440003
L49440004
749440005
L49440006
I49440007
149440008
749440009
I49440010
7494400tt
149440072
1,49440013
L49440014
1,49440075
1.494400L6
149440017
1494400L8
749440019
L49440021
ASSESSMENT DISTRICT 2001-01: PARCET LISTING
APN
L8227000L
782270002
t82270003
L82270004
182270005
182270006
L82270007
182270008
L82270009
L8227001.0
18227001L
7822700t2
L82270073
182270014
L8227001"s
182270016
1822700L7
L822700t8
L82270079
182270020
L82270021
182270022
L82270023
182270024
L82270025
782270026
t82270027
t82270028
182270029
1.82270030
1.82270037
L82270032
1_82270033
182270034
182270035
L82270036
3"82270037
1.82270038
182270039
1.82270040
182270041
1.82270042
L82270043
1.82270044
APN
182270045
1.82270046
L82270050
L82270057
182270052
L82270053
L82270054
L82270055
t82270056
1.82270057
L82270058
L82270059
182270060
L82270061
182270062
1"82270063
L82270064
182270065
782270066
L82270067
\82270068
t82270069
L82270070
18227007L
L82270072
L82270073
L82270074
t82270075
182270076
1.82270077
t82270078
182270079
L82270080
182270087
182270082
1.82270083
L82270084
L82270085
782270086
L82270087
782270088
L82270089
182270090
L8227009r
ASSESSMENT DISTRICT 2003-01: PARCET LISTING
1841s0010
184150011
184L500L2
184r.s0013
184150014
184150015
184150016
184150019
1841s0020
7841s0021.
7847s0022
184150023
L84L50024
184150025
184150025
184750027
184150028
1-84150029
1841s0030
184150031
184150032
184150033
184150034
18415003s
184150036
L84L50037
184150038
1841s0039
184150040
184150041
L84150042
184150043
1.84L50044
L84150046
784750047
184150048
184150049
184150050
184150051
1841s0052
184150053
184160001
184160002
184160003
APN
184160004
18416000s
184160006
184160007
184160008
184160009
184160010
184160011
184160012
184160013
1.84L60014
184160015
184160015
L84L60017
184160018
184160019
184160020
t84L6002L
784L60022
184L60023
184L60024
184L60025
1.84L60026
L84L60027
184160028
184L60029
184160030
184160033
L84r60034
18415003s
184160036
L84L60037
184150039
184150040
1.841.6004L
7841.60042
184160043
7841.60044
18416004s
184160046
784160047
184160048
184L60049
184160050
APN
184160051
184160052
184160053
184160054
184160055
184160056
L84160057
184160058
184160059
184160060
184160061
184160062
184160063
184160064
184160065
184160066
784160067
1841"60068
184160059
1841.60070
784160077
784L60072
184L60073
L84L60074
184170007
784L70002
1.84170003
1.84t70004
184170005
784L70006
784170007
1841"70008
184L70009
184170010
184L7007L
1.84770012
784170013
184t7001"4
L84I70075
7847700!6
784L70017
L84I700L8
L84r70019
r84L70020
APN
18417002t
1.84t70022
\84170023
r84L70024
r84L70025
1.84170026
784L70027
184170028
L84170029
184170030
L84170031
L84170032
784170033
L84r70034
784L70036
t84L70037
1.84170038
L84r70039
L84170040
184170047
784L70042
184L70043
184170044
r84t70045
L84L70046
784170047
1.84L70048
184770049
L84170050
1841700sL
184770052
L84170053
L84170054
184170055
184170056
1,84170057
L84r70058
1841700s9
184170060
1,8477006t
L84r70062
784L70063
1.84770064
L84170065
APN
184L70056
184170067
184170068
1.84170069
784770070
184170072
184170073
784770074
784L70075
784770076
r84r70077
184170078
184170079
184170080
784L7008L
L84L70082
184170083
184170084
r"84170085
184170086
184170087
184170088
184170089
L84170090
184t7009I
784L70092
184t70093
1.84170094
184L70095
184170096
L84770097
784170098
784770099
184180006
184180007
184180008
184180009
184180010
184180011
784780012
184180013
184180014
184180015
L84L80017
APN
APN
184180018
184180019
184180020
18418002r
3.84L80022
L84780023
184180024
184180025
184180025
L84180027
184180028
184L80029
L84180030
184180031
184180032
184180033
184L80034
184180035
184180036
184180037
184180038
184180039
184180040
184180041
t84180042
184180043
784180044
184180045
184180045
1841,80047
184180048
184180049
184180050
184180051
184180052
184180053
184180054
184180055
184180056
184180057
184180058
184180059
184180050
184180061
ASSESSMENT DISTRICT 2003-01: PARCET LISTING (cont.)
APN
1^84180062
184180063
184180064
184180065
184180066
ASSESSMENT DISTRICT 2OO?-O2: PARCEL LISTING
APN
L82070021.
L82070022
L82070023
L82070024
182070025
182070026
L82070027
182070028
182070029
182070030
18207003L
1.82070032
182070033
1.82070034
r"8207003s
182070036
t82070037
182070038
L82070039
L82070040
L82070041.
1.82070042
1.82070043
182070044
1_82070045
182070046
L82070047
L82070048
L82070049
182070050
182070051.
L82070052
182070053
L82070054
182070055
1"82070055
182070057
182070058
182070059
182070060
182070061.
L82070062
182070063
1,82070064
APN
1"82070065
182070066
L82070067
182070068
182070069
182070070
1,8201007t
182070072
182070073
182070074
L82070075
L82070076
L82070077
L82070078
182070079
182070080
182070081
L82070082
182070083
1.82070084
18207008s
L82070086
L82070087
182070088
182070089
1,82070090
L82290001,
L82290002
182290003
182290004
182290005
182290006
1,82290007
182290008
1,82290009
182290010
L822900tL
L822900L2
1822900L3
1,822900L4
1,822900L5
L82290016
1.822904fl
1"82290018
APN
182290019
182290020
L8229002L
L82290022
L82290023
182290024
18229002s
782290026
L82290027
182290030
L82290031.
1.82290032
182290033
L82290034
182290035
182290036
1,82290037
182290038
182290039
182290040
182290041.
L82290042
1,82290043
182290044
1.82290045
182290046
t82290047
1,82290048
1.82290049
1822900s0
L8229005r
L822900s2
182290053
L82290054
182290055
!82290056
L82290057
182290058
182290059
L82290060
L82290061.
182290062
182290063
1,82290064
APN
18229006s
182290066
L82290067
182290068
1,82290069
182290070
L8229007r
1,82290072
1,82290013
t82290074
182290075
782290076
\82290077
APN
17t030026
L71030027
17t030028
17L030029
171030030
171030031
L7L030032
171030033
171030034
171030035
171030036
171030037
17L030038
171030039
17L030040
17103004L
L7rO30042
17L320001.
17L320002
171320003
171320004
171320005
L7L320006
17L320007
171320008
171320009
17132001.0
17r3200tL
17L32001.2
171320013
17132001.4
171320015
17132001.6
171320017
L7132001,8
1713200L9
171320020
17132002r
17L320022
17L320023
L71320024
17L32002s
171320026
17t320027
ASSESSMENT DISTRICT 2005-01: PARCEL tlsTlNG
APN
171320028
171.320029
171320030
L71320031
171320032
L7L320033
171320034
17132003s
L71320036
17L320037
171320038
17L320039
171320040
171320041.
171.320042
171320043
171.320044
L71320045
L7L320046
171.320041
L71320048
17't320049
L71320050
171.32005L
L7r3200s2
L71320053
L71320054
1713200ss
L7L3200s6
171320057
L7t320058
L71320059
ASSESSMENT DISTRICT 2005-02: PARCEL LISTING
APN
172L400Lr
t721.40012
L72L400L3
1721.400L4
L721.40015
172L400L6
1721.40017
L721.4001.8
172L400L9
172140020
L721.40021.
172L40022
L72140023
172L40024
I721.40025
L721.40026
172L40027
1721.40028
172L40029
L721.40030
172L4003L
L721.40032
172L40033
L721.40034
L72140035
L721.40036
1721,40037
L72L40040
1721.4004I
172L40042
L721.40043
172t40044
1721.40047
L721,40048
172140049
1721.40050
L72L40051.
L721.40052
L72140053
172140054
1721.40055
t721.40056
172L40057
L721.40058
172140059
1721,40060
172L4006L
1721.40062
1721.40063
L72144054
1721.40065
1721"40066
172140067
1721.40068
172ts000r
1721s0002
172150003
172150004
1721.50005
172r500L4
172150015
L72L60001.
1721.60002
172L60003
172160004
1721_60005
172L60006
1721,60007
!72L60008
1721.60009
!721.6001.0
17216001.L
172I600L2
1721"60013
1721.600L4
172L60015
1721.600L6
172150017
1721.6001.8
1721600L9
172160020
172160021,
L72L60022
1721.60023
1721.60024
172160025
1721.60026
172160027
APN
1721,60028
1721.60029
L72160030
t72L6003r
1721.60032
1721.60033
172160034
1721.60035
L721.50036
1721,60037
172760038
L72L50039
172160040
L72150041.
L72L60042
1721.60043
172160044
L72160045
172160046
172L60047
L721,60048
172L60049
L721,60050
172t60051.
1721_600s2
1721.60053
172160054
172L60055
L72L60056
1721.60057
L721.60058
172L60059
172L60060
172160061"
172I70001.
172L70002
fizfiOAO3
172L70004
172L70005
L72170006
172t70007
172170008
172L70009
t721700IO
APN
L72r70011
L721700L2
I77r10013
t72t7001"4
172I700L5
172L70016
t72L700L7
L72L700L8
1721700L9
112170020
L72r7002L
172170022
L72L70023
t72r70024
172170025
L72170026
172I70027
172L70028
L72170029
172L70030
172770031
172170032
172L70033
172170034
172170035
172170036
L72t70037
L72r70038
L72r70039
L72170040
t72170041.
17zttOO42
L72L70043
172170044
L72r70045
172170046
L72t70047
172r70048
172L70049
L72170050
172L70051.
L72170052
172t70053
172r70054
APN
L72110055
r72L70056
L72L70057
L72170058
172r70059
L72r70060
172r7006L
172170062
172t70063
172180001
L72180002
172180003
172180004
172180005
1721.80006
t72L80007
L72180008
172L80009
L72t800LO
17278007L
tt2t800L2
172180013
172180014
1721.800L5
1721_8001"6
172L80017
1721.800L8
172L800I9
172180020
172L8002L
172180022
L72L80023
172180024
L72L80025
172t80026
L721.80027
172180028
L72L80029
L72180030
L72t8003L
1721.80032
172180033
L72180034
L72180035
APN
L721.80036
172L80037
172L80038
1721.80039
L72L80040
172180041
172L80042
172L80043
172180044
172L80045
1721.80046
172180047
L72180048
172L80049
172t80050
t72180051_
1721.800s2
L721.80053
172180054
172180055
172L800s6
L72L80057
1721.80058
L72t80059
1721.80060
1721.8006r
L72180062
1721.80063
172L80064
172r8006s
172L80066
172t80067
172180068
172L80069
172180070
172L80071.
1721.80072
1721.80073
1721.80074
172180075
172180076
L72L80077
172180078
L721.80079
APN
ASSESSMENT DISTRICT 2005-02: PARCEL LISTING (cont.)
APN
1_72180080
172L9000r
1721.90002
172L90003
172L90004
172t90005
172190006
172t90007
L72190008
L72190009
t721.90010
17219001.L
172r900t2
172190013
17219001"4
17219001.5
11219001.6
L72r900r7
L7219001.8
L72L90019
172L90020
172190021.
172190022
172L90023
172190024
172L90025
L72L90026
1721.90027
172190028
172190029
L72L90030
L72L90031,
172190032
172190033
172190034
L721,90035
172190036
172190037
1721.90038
172L90039
172190040
172190041,
172190042
172790043
APN
L72190044
L7219004s
L72190046
L72190047
L72L90048
L72L90049
172r900so
17219005'J.
172190052
172L90053
L72190054
172190055
172190056
172L90057
L72190058
172190059
172190060
17219006r
172L90062
172190063
172190064
172790065
172190066
L72190067
L721.90068
L72190069
L721.90070
L72L90071,
r72L90072
172190073
172790074
17219007s
172190076
L72190077
L72790018
172L90079
I72190080
172t9008L
t72190082
L72790083
L72200001.
L72200002
112200003
172200004
APN
L72200005
L72200006
L72200007
172200008
t72200009
1722000L0
17220001.1,
172200012
172200013
172200014
17220001.s
L7220001.6
772200017
17220001.8
L72200019
172200020
172200022
172200023
172200024
172200025
172200026
172200027
172200028
172200029
L72200030
17220003L
L72200032
L72200033
L72200034
772200035
172200036
172200031
172200038
t72200039
172200040
172200041.
172200042
172200043
172200044
172200045
L72200046
L72200047
L72200048
t72200049
APN
L722000s0
L7220005L
L72200052
172200053
t72200054
L72200055
1722000s6
1722000s7
172200058
L72200059
L72200060
L7220006L
172200062
L72200063
L72200064
17220006s
L72200066
172200067
172200068
L72230008
L722300LL
L72230013
L7223001"6
t72230019
L7223002L
L72230022
L72230025
172230028
172230030
L72230031
172230032
172230034
172230038
112230040
L72230043
L72230046
L72230049
172230051.
L72230055
1722300s7
172230061,
172230063
172230067
172230069
L72230012
L72230074
L72230075
t72230076
L72230077
172230078
172230019
172230080
172230081.
L72230082
L72230083
172230084
L72230085
172230086
L72230087
L72230088
L72230089
L72230090
17223009L
L72230092
172230093
L72230094
17223009s
L72230096
L72230097
172230098
172230099
L72230LOO
172230101.
L72230102
172230103
172230104
172230105
172230106
L72230tol
L72230108
172230rO9
172230LrO
172230L11.
1722301.12
1722301.13
17223011_4
1722301,1.5
17223011.6
APN
1722301L7
172230LL8
1722301.19
L72230120
172230121.
172230122
r72230123
\72230124
712230125
1722301.26
172230127
1722301.28
!72230129
172230130
172230131.
17224000r
172240002
172240003
L72240004
172240005
L72240006
172240007
L72240008
L72240009
L7224001.0
L7224001.L
17224001.2
17224001.3
L7224001.4
L722400L5
L7224001.6
172240017
L7224001.8
172240019
r72240020
172240021
172240022
172240023
172240024
L72240025
172240026
172240027
172240028
L72240029
APN
ASSESSMENT DISTRICT 2005-02: PARCEL LISTING (cont.)
APN
172240030
172240031.
L72240032
L72240033
L72240034
172240035
172240036
172240037
172240038
172240039
L72240040
L72240043
172240046
172240049
172240052
L722400ss
172240057
172240058
172240059
172240060
L7224006r
L72240062
172240063
172240064
172240065
172240066
172240067
172240068
L72240069
172240070
17224007L
L72240072
172240073
t72240074
L72240075
172240076
172240077
172240078
172240079
L72240080
172240082
172240083
L72240084
L72240085
APN
172240086
L72240087
t72240088
172240089
L72240090
L72240091-
112240092
L72240093
172240094
L72240095
t72240096
L72240097
172250007
172250008
172250009
17225001.0
L72250011.
L7225001.2
L7225001.3
17225001,4
1722500L5
17225001.5
172250017
172250018
172250019
172250020
17225002r
L72250022
172250023
172250024
172250025
172250026
L722sOO27
172250028
172250029
172250030
172250031,
172250032
L72250033
1722sOO34
1722s0035
172250036
172250037
172250038
APN
L72250039
172250040
172250041,
172250042
172250043
172250044
fl225404s
!72250046
L72250047
t72250048
172250049
172250050
r12250051.
L72250052
L72250053
172250054
172250055
1722sOO56
L72250057
L722sOO58
L722500s9
172250060
17225006L
L722sOO62
L72250063
172250064
172250065
172250066
172250067
L72250068
172250069
172250070
172250071
172250072
172250073
172250074
t72250075
172250076
!72250077
1722sO078
172250079
172250080
172250081.
172250082
L722sOO83
172250084
t72250085
172250086
172250087
\72250088
172250089
172250090
17225009L
172250092
172250093
172250094
172250095
1722s0096
172250097
172250098
L722sOO99
L722501.00
L722sOtO1
L72250102
1722sOrO3
172250LO4
172250L05
L722501.06
172250107
L722501.08
L72260001.
172260003
172260004
172260007
L72260008
L72260009
172260010
17226001.1.
L72260012
L72260013
17226001.4
1722600L5
L72260016
L72260017
L72260018
1722600t9
172260020
17226002L
APN
172260022
112260023
172260024
172260025
172260026
172260027
I72260028
172260029
172260030
17226003r
172260032
172260033
172260034
17226003s
772260036
172260037
172260038
172260039
L72260040
172260041,
L72260042
172260043
172260044
772750045
172260046
172260047
L72260048
172260049
172260050
172260051.
172260052
L72260053
L72260054
172260055
172260056
L72260057
t722600s8
172260059
172260060
17226006r
172260062
L72260063
172260064
772260065
APN
L72260066
L72260067
L72260068
t72260069
172260070
17226007L
172260072
172260073
172250074
L7226007s
L72260076
172260077
172260078
L72260079
172260080
17226008r
L72260082
172260083
L72260084
L7226008s
L72260086
172270001.
L72270002
L72270003
172270004
L72270005
172270006
172270007
172270008
172270009
L72270010
L7227001.1
1722700L2
1722700L3
1722700L4
172270015
17227001.6
L72270017
172270018
172270019
172270020
172270021.
172270022
L72270023
APN
ASSESSMENT DISTRICT 2OO5-O2: PARCEL LISTING (cont.)
APN
L72270024
17227002s
L72270026
L72270027
L72270028
L72270029
L72270030
172270031.
172270032
L72270033
172270034
172270035
172270036
172270037
L72270038
L72270039
L72270040
172270041.
L72270042
172270043
172270044
172270045
172270046
172270047
172270048
172270049
1122700s0
17228000L
L72280002
172280003
772280004
172280005
172280006
172280007
172280008
r12280009
1722800L0
172280011
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172280013
17228001.4
L7228001.5
172280016
L72280017
APN
172280018
17228001.9
172280020
17228002L
172280022
172280023
L72280024
172280025
172280026
172280027
172280028
172280029
L72280030
172280031.
172280032
172280033
172280034
17228003s
L72280036
172280037
172280038
172280039
172280040
L72280041
172280042
172280043
172280044
L7228004s
172280046
172280047
172280048
172280049
172280050
172280051.
1722800s2
172280053
L72280054
r72280055
L72280056
172280057
172280058
L72290001.
172290002
172290003
APN
172290004
172290005
L72290006
172290007
172290008
172290009
1122900L0
L7229001-1
1722900L2
172290013
172290014
L722900Ls
1722900t6
172290017
1722900L8
17229001.9
172290020
172290027
172290022
172290023
172290024
172290025
L72290026
172290027
172290028
172290029
172290030
172290031.
172290032
L72290033
172290034
172290035
172290036
172290037
L72290038
172290039
172290040
L7229004L
L72290042
L72290043
172290044
172290045
172290046
172290047
APN
L72290048
172290049
L72290050
L72290051
172290052
t72290053
172290054
172290055
172290056
172290057
112290058
172290059
172290060
L7229006L
L72290062
L72300001.
172300002
172300003
172300004
17230000s
172300006
L72300007
172300008
172300009
172300010
L7230001.1.
172300012
L72300013
17230001.4
17230001.5
17230001.6
1723000L7
L7230001.8
1723000L9
172300020
172300021.
172300022
L72300023
172300024
172300025
172300026
172300027
172300028
172300029
APN
172300030
172300031
172300032
L72300033
172300034
172300035
t72300036
172300037
172300038
r_72300039
L72300040
172300041
t72300042
172300043
172300044
172300045
172300046
L72300047
172300048
L72300049
172300050
172300051
L72300052
r.723000s3
172300054
1723000ss
L72300056
172300057
172300058
172300059
172300060
L7230006L
172300062
L72300063
172300064
L72300065
172300066
L72300067
172300068
172300069
172300070
172300071.
L72300072
172300073
APN
172300074
L7230007s
172300076
172300077
L72300078
L72300079
172300080
172300081.
L72300082
172300083
172300084
172300085
172300086
172300087
L72300088
172300089
172300090
172300091.
172300092
L72300093
1723\OOOL
1723rOO02
112310003
17231.0004
1723LOOO,
1723LOOO6
1723LOOO7
172310008
17231.0009
1723rOOrO
17231.001L
1723L00r2
17231.0013
1723LOOT4
17231.OO15
172310016
1723L0017
172310018
1723toorg
L72310020
17231.0021.
L723LOO22
t723LOO23
172310024
ASSESSMENT DISTRICT 2OO5-O2: PARCEL LISTING (cont.)
APN APN
L72310026
tt23too27
1723t0028
172310029
L7231.0030
t72310031
1723tOO32
17231.0033
172310034
1723LOO35
L7231,0036
1723LOO37
17231.0038
172310039
1723I0O40
1723t0041.
17231.0042
1723L0O43
17231,OO44
1723L0045
172310046
L723LOO47
172310048
172370049
172310050
17232000L
172320002
172320003
172320004
L72320005
172320006
772320007
L72320008
17?320009
172320010
172320011
1723200L2
L72320013
1723200L4
17232001.5
172320016
L723200L7
17232001,8
172320020
17232002t
L72320022
172320023
172320024
L72320025
L72320026
L72320027
t72320028
172320029
172320030
17232003L
172320032
L72320033
L72320034
172320035
172320036
172320037
L72320038
172320039
L72320040
172320041.
112320042
172320043
L72320044
172320045
172320046
172320047
L72320048
172320049
L72320050
L72330001
172330002
L72330003
172330004
172330005
L72330006
172330007
172330008
172330009
L72330010
17233001.L
17233001.2
172330013
L72330014
APN
1723300rs
L7233001.6
1723300L7
L723300L8
17233001.9
172330020
L7233002r
L72330022
172330023
172330024
172330025
172330026
L72330027
172330028
172330029
L72330030
172330031.
172330032
172330033
L72330034
172330035
172330035
172330037
L72330038
L72330039
L72330040
172330041
L72330042
172330043
172330044
L72330045
172330046
L72330047
L72330048
172330049
172330050
!72330051.
1723300s2
APN
L64200004
164200005
164200006
164200007
164200008
164200009
164200010
1.642000Ll
1.642000L2
L64200013
L64200014
164200015
L6420001.6
1.642000L7
164200018
1.642000L9
1,64200020
16420002L
1.64200022
1,64200023
1.64200024
L64200025
1.64200026
L64200027
L64200028
L64200029
154200030
t64200032
L64204033
164200034
1,64200035
1,64200036
1.64200037
164200038
164200039
164200040
L6420004L
1,64200042
164200043
164200044
L64200045
L64200046
1,64200047
754200048
APN
164200049
154200050
15420005L
1,64200052
164200053
L64200054
1542000s5
164200056
1.64200057
164200058
164200059
164200060
L64200061"
1.64200062
164200063
164200064
16420006s
164200066
L64200067
164200068
L64200069
L64200070
L6420007L
t64200072
1,64200073
164210001.
L64210002
1.642rO0O3
1,642L0004
164210005
154210005
r642TOOO7
154210008
1,64210009
L642LOO10
L64210013
L642rOO14
1,642100L5
t642rO01.6
164210017
t64210018
L642rOO19
1.642rO020
L642roozt
ASSESSMENT DISTRICT 2005'03: PARCEL LISTING
APN
t642LOO25
16421,0030
t642LOO3r
1,64210032
ASSESSMENT DISTRICT 2005-04: PARCEL LISTING
APN
168330019
168330020
168330021
168330022
168330023
168330024
168330025
168330026
168330027
168330028
168330029
168330030
168330031
168330032
168330033
168330034
168330035
158330036
168330037
L68330038
168340009
168340010
16834001"1
L6834001.2
168340013
1.683400L4
16834001s
168340016
1683400r7
1_683s0001
1683s0002
1683s0003
1683s0004
1583s0005
1683s0006
168350007
168350008
168350009
168350010
168350011
168350012
r_68350013
168350014
1683s0015
APN
168360001
168360002
168360003
168360004
168360005
158350006
168360007
168360008
168360009
168360010
168360011
158360012
168360013
168360014
16835001s
168360016
168360017
168360018
168360019
168360020
168360021
1_68360022
168360023
1.68360024
158360025
168360026
168360027
168360028
168360029
168360030
168360031
L68360032
168360033
168360034
168360035
168360036
168360037
168360038
168360039
168360040
168360041
1.68360042
r_68360043
168360044
APN
L68350045
168350046
168360047
168360048
168360049
1683600s0
168350051
L68360052
168360053
168360054
1683600s5
168360056
168360057
158350058
168360059
168360060
168360061
168360062
168360063
168360064
158350065
L68360066
168360067
158360068
168350069
1_68350070
168360071
1"68360012
168360073
L68360074
168360075
168360076
L68360077
168360078
168370001
1,68310002
168370003
168370004
168370005
168370006
L68370007
158370008
168370009
158370010
APN
168370011
1,68370012
168370013
1683700L4
1683700L5
168380001
L68380002
168380003
158380004
16838000s
168380005
L68380007
168380008
168380009
168380010
168380011
168380012
1_68380013
1 68380014
16838001s
168380016
168380017
168380018
168380019
168380020
168380021
1,68380022
168380023
168380024
168380025
168380026
L68380027
L68380028
168380029
168380030
158380031
158380032
168380033
168380034
168380035
158380036
168380037
168380038
168380039
APN
168380040
r.68380041
158380042
158380043
158380044
158380045
168380046
168380047
r,68380048
168380049
1583800s0
1683800s1
1683800s2
1683800s3
168380054
168380055
168380056
168380057
1683800s8
1683800s9
168380050
168380061
168380062
168380063
168380064
168380065
168380066
168380067
168380068
1"68380069
1_68380070
168380071
L68380072
L68380073
168380074
168380075
158380076
168380077
168380078
168380079
168380080
r.58380081
1"68390001
158390002
APN
168390003
168390004
168390005
168390005
158390007
158390008
168390009
168390010
168390011
168390012
168390013
168390014
168390015
158390016
158390017
168390018
168390019
158390020
168390021
168390022
168390023
1.68390024
168390025
168390026
L68390027
168390028
168390029
168390030
16839003 1
168390032
168390033
168390034
168390035
168390036
168390037
r.68390038
1_68390039
168390040
168390041
168390042
168390043
168390044
16839004s
168390046
ASSESSMENT DISTRICT 2005-04: PARCEL LISTING (cont.)
APN
1.68390047
168390048
168390049
168390050
1683900s1
168390052
168390053
168390054
168390055
168390056
1683900s7
1683900s8
1683900s9
168390060
168390061
168390062
r_68390053
168390064
1_6839006s
168390066
168390067
168390068
168390069
168390070
168390071
L68390072
168390073
168390074
158390075
1.68390076
L68390071
168390078
168390079
168390080
168390081
158390082
168390083
168390084
1_68390085
L68390086
168390087
168390088
168390089
L58390090
APN
168390091
168390092
168390093
168390094
168390095
168390096
168390097
168390098
168390099
168400002
168400003
168400004
16840000s
168400006
168400007
168400008
168400009
158400010
L68400011_
168400012
168400013
1684000L4
16840001s
158400016
t68400017
168400018
168400019
158400020
168400021.
1.68400022
168400023
1.68400024
16840002s
1.68400026
168400027
168400028
1_58400029
168400030
16840003 1
168400032
1_68400033
168400034
158400035
168400036
APN
168400037
168400038
168400039
168400040
168400041
168400042
168400043
168400044
1_68400045
168400046
L68400047
168400048
168400049
168400050
1684000s1
1684000s2
158400053
1,68400054
168400055
1684000s5
168400057
168400058
168400059
168400060
158400051
168400062
158400053
168400064
168400065
168400066
L68400067
168400068
168400069
168400070
168400071
1,68400072
168400073
1.68400074
168400075
768400016
768400077
168400078
168400079
168400080
APN
168400081_
168400082
158400083
168400084
168400085
168400086
168400087
168400088
158400089
158410001
168410002
168410003
168410004
168410005
168410006
168410007
1684L0008
168410009
16841_0010
158410011
1.68410012
168410013
1.6841001.4
168410015
168420001.
1.68420002
168420003
168420004
168420005
168420006
L68420007
168420008
168420009
168420010
1684200Ll
1,68420012
1,68420013
L6842001.4
168420015
16842001.6
L68420017
168420018
1,58420019
1.68420020
APN
168420021.
L68420022
1.68420023
168420024
1.6842002s
L68420026
1.68420027
t68420028
1,68420029
168420030
16842003 1
1.68420032
168420033
168420034
168420035
1,68420036
1.68420037
168420038
168420039
1"68420040
1,68420041
768420042
t68420043
1.68420044
16842004s
1.68420046
1.68420047
1,68420048
L68420049
1684200s0
1_684200s1
168420052
168420053
168420054
16842005s
1,68420056
1.68420057
168420058
168420059
168420060
1,68420061,
768420062
1,68420063
1.68420064
APN
ASSESSMENT DISTRICT 2005-04: PARCEL LtSTtNG (cont.)
APN
1.6842006s
1_68420066
1-68420067
168420068
168420069
168420070
1.68420071,
168430001
168430002
168430003
168430004
16843000s
L68430006
1.68430007
168430008
168430009
168430010
168430011
158440001
1.68440002
168440003
1.68440004
168440005
1.68440006
1.68440007
168440008
168440009
168440010
1.6844001,1,
L68440072
L68440013
t6844001,4
158440015
L6844001,6
L68440017
168440018
1.68440019
1,68440020
1.6844002L
1.68440022
1.58440023
1.68440024
168440025
1.68440026
APN
1.68440027
168440028
1.68440029
168440030
168440031
L68440032
168440033
1.68440034
168440035
158440036
168440037
168440038
168440039
L68440040
L6844004L
L68440042
t68440043
168440044
L68440045
1.68440046
1.68440047
1.68440048
1.68440049
168440050
1684400s1
L68440052
1684400s3
1.68440054
1684400ss
1684400s6
1.684400s7
168440058
1.68440059
1.68440060
L68440061,
INACTIVE
ASSESSMENT D|STRICT 2005-05: PARCEL LtSTtNG
ASSESSMENT DISTRICT 2005-06: PARCEL LISTING
APN
1721.10002
1.721.10003
17211.0004
1.721.10005
1.72L10006
172110007
17211.0008
1721.1.0009
1721.1.OO1_O
1.721"L001.1.
1.7211.001.2
1721.1.00L3
1721,1.0014
1721,L001.5
1,72L1.001.6
L721.10017
1721.1,O0I8
1.7211.001.9
1721_1.0020
1721.10021
1721.1.OO22
17211,0023
1721,L0024
1721_1.0025
172L1.0026
1721.1.OO27
172J_10028
1.72110029
1_721.1.0030
1721.30001.
1721.30002
1721,30003
1.721.30004
1721.30005
1.72130006
1.72130007
1721.30008
L72130009
1721.3001.0
1721.3001.1.
1721.300L2
1721.3001.3
1.721.3001.4
1721,30015
APN
1721.30016
1.721.3001.7
172L30018
1721.30019
1.72130021,
1721.30022
1.72L30023
1721.30024
1721.30025
1721.30026
rt21.30027
1.72L30028
17221_0001_
17221.0002
1"7221.O0A3
1722L0004
17221.0005
17221.0006
1.7221.0007
17221.0OO8
17221.0009
1722LO01.O
1.7221001"1.
17221001,2
L7221001,3
1.722L001.4
1.7221001,5
17221.0016
17221.001.7
17221001.8
17221.00'J.9
1.722IO020
17221OO21.
1722'tOO22
17221.0023
172210024
172220001.
L72220002
172220003
1.72220004
1.72220005
172220006
172220007
1.72220008
APN
172220009
17222001-0
172220011,
172220012
17222001.3
17222001.4
1722200L5
L72220016
17222001.7
17222001.8
17222001.9
1.72220020
1.72220021,
172220022
172220025
172220026
172220027
172220078
172220029
172220030
172340002
L72340028
L72340029
172340030
172340006
L72340007
172340008
172340009
1.7234001.0
1_7234001_7
17234001.2
172340013
17234001.4
17234001.5
1723400L6
172340017
17234001.8
17234001.9
1.72340020
1.72340021.
172340022
172340023
172340024
172340025
APN
172340026
1"72340027
172340028
172340029
172340030
172340031.
172340032
172340033
1.72340034
172340035
172340036
172340037
172340038
172340039
172340040
172340041.
t7235000L
172350002
172350003
1.72350004
172350005
172350006
172350007
172350008
172350009
1.7235001.0
17235001_L
172350012
1723s001,3
17235001.4
172350015
1723s0018
17235001,9
172350020
172350021
172350022
172350023
172350024
1.72350025
172350026
172350027
172350028
172350029
172350030
APN
1.7235003L
172350032
172350033
172350034
1.72350035
L72350036
172350037
172350038
172350039
1.72350040
172350041,
172350042
1.72350043
L72350044
172350045
1.72350046
1.72350047
172350048
1.72350049
L72350050
172350051
172350052
172350053
172350054
172350055
L72350056
172350057
172350058
1723s0059
172350060
172350061
172350062
172350063
1.72350064
172350065
t723sOO66
172350067
1.72350068
1.72340042
172340043
1.72340044
172340045
1.72340046
L72340047
APN
172340048
1.72340049
172340050
1"72340051,
172340052
172340053
172340054
1723400s5
L72340056
172340057
172340058
172340059
L72340060
172340061.
172340052
172340063
1.72340054
172340065
172340066
L72340067
172340068
172340069
172340070
172340071.
172340072
172340073
172340074
172340075
172340076
172340077
172340078
172340079
172340080
172340081.
172340082
L72340083
172340084
172390001.
172390002
172390003
172390004
172390005
172390006
172390007
ASSESSMENT DISTRIcT 2005-05: PARCEL LISTING (cont.)
APN
L72390008
172390009
172390010
17239001I
172390012
172390013
L7239001.4
1723900L5
17239001.6
172390017
17239001.8
1723900L9
L72390020
L72390021.
172390022
172390023
772390024
L72390025
172390026
r72390027
172390028
172390029
172390030
17239003L
t72390032
172390033
172390034
172390035
172390036
172390037
172390038
172390039
172390040
17239004r
172390042
172390043
172390044
172390045
L72390046
172390047
172390048
172420001.
172420002
172420003
772420004
172420005
172420006
172420007
172410001.
17241.0002
1724L0003
1724TOOO4
1.7241.0005
17241.0006
1724L0007
1724IOOO8
172410009
17241.001.0
1724!001.1
1.72410012
17241.0013
17241.001.4
1.7241.001.5
17241.O0t6
17241.0017
L724100L8
17241001,9
17241.0020
1724LOO21,
172410022
L72410023
1.7241.0024
17241.0025
17241.0026
172410027
1724tOO28
t724tOO29
t724tOO30
172410031.
t724L0032
17241.0033
17243-0034
17241.0035
1724L0036
172410037
172410038
17241.OO39
17241.0040
1724L004L
172410042
L72410043
17241.0044
1724tOO45
172410046
172410047
1724L0048
17241.0049
17241.0050
17241.0051
172410052
17241.0053
17241.0054
17241.0055
172410056
172410057
fl2414058
1.724L0059
17241.0060
17241.0061.
1.72410062
17241.0063
1724tOO64
172420008
172420009
L7242001.0
17242001,1.
17242001.2
17242001.3
1"724200L4
172420015
172420016
172420017
L72420018
1724200L9
L72420020
17242002L
172420022
1.72420023
172420024
ASSESSMENT DISTRICT 2005-07: PARCEL LISTING
APN APN
168300003
168300004
168300005
168300006
158300007
168300008
168300009
168300010
168300011_
168300012
168300013
168300014
16830001s
168300016
L68300017
168300018
1"68300019
168300020
168300021
168300022
168300023
168300024
16830002s
168300026
168300027
168300028
168300029
168300030
168300031
168300032
168300033
168300034
168300035
168300036
168300037
168300038
158300039
168300040
168300041
168300042
168300043
168300044
L68300045
168300046
APN
L68300047
168300048
r.58300049
168300050
1_68300051
168300052
168300053
1"683000s4
1683000ss
L68300056
158300057
1683000s8
1683000s9
168300060
168300061
168300062
168300063
1_68300064
168300065
168300066
1_68300067
168300068
168300069
168300070
168300071
L68300072
168300073
168300074
16830007s
168300076
t68300077
168300078
168300079
168300080
158300081
168300082
168300083
168310001
1683 10002
168310003
158310004
158310005
1683 10006
1683 L0007
APN
168310008
168310009
168310010
1683 10011
168310012
168310013
168310014
1683 10015
168310015
168310017
1683 L0018
168310019
168310020
168310021
L683rOO22
158310023
168310024
1683 10025
168310030
1583 1003 1
1683 10032
1683 10033
168310034
16831003s
168310036
168310037
158310038
1583 10039
1683 L0040
168310041
168310042
1_58310043
16832000L
768320002
168320003
168320004
168320005
168320006
168320007
168320008
168320009
16832001_0
168320011
1,6832001.2
APN
L68320013
L683200L4
168320015
16832001_6
1.683200L7
168320018
168320019
168320020
1_6832002t
1.68320022
1.68320023
1_68320024
168320025
168320026
L68320027
1.68320028
L68320029
168320030
168320031
1684s0009
1"58450010
168450011
168450012
168450013
168450014
168450015
168450016
L68450017
168450018
1684500L9
168450020
1684s0021
168450022
L68450023
168450024
168450025
168450025
1.68450027
168450028
168450029
1684s0030
1684s0033
168450034
1684s003s
APN
1684s0036
168450037
168450038
168450039
168450040
168450002
168460003
168460004
168460005
158460006
158460007
168460008
168460011
758460012
168060026
1.68060027
168060028
L68060029
168060030
16806003r.
168060032
158060033
168050034
168060035
168060036
158060037
168060038
168050039
168060040
158060041
168060042
168060043
168060044
168060045
168050045
168060047
168060048
168060049
168060050
168060051
1580700L7
168070018
L68070019
L68070020
1.6807002r
L68070022
L68070023
168070024
158070025
1.68070026
168070028
1.58070029
168070030
16807003 L
L68070032
168070033
168300001
168300002
ASSESSMENT DISTRICT 2005-08: PARCEL L|STING
APN
L82260073
1.82260074
18226007s
1.82260076
182260077
L82260078
L82260079
182260080
182260081
1.8228001,4
182280015
182280015
182280019
182280021,
1.82280022
1.82280023
1.82280024
L82280027
L82280028
182280029
1842s0001
184250002
184250003
1.84250004
1842s0005
184250006
1.84250007
184250008
184250009
1.84250010
L8425001,1,
1_84250012
184250013
L8425001,4
I842s001,5
1842s0016
1.84250017
184250018
184250019
L84250020
1.84250021,
1.842sOO22
184250023
L84250024
APN
1.84250025
1.84250026
L842sOO27
1842s0028
1.84250029
184250030
L84250031,
1842s0032
1842s0033
1.842sO034
184250035
1842s0036
1,84250037
1_84250038
184250039
1.842s0040
1.84250041,
1.842s0042
1.84250043
184250044
1.84250045
1.84250046
1.84250047
1.84250048
1.842s0049
184250050
1842s00s1
L842sOOs2
184260001
L84260002
184260003
L84260004
184260005
184260006
1.84260007
1.84260008
184260009
1.842600r0
1"8426001.I
1.84260012
1.84260013
1.8425001"4
184250015
1.84260016
APN
184260017
1.8426001,8
L84260019
L84260020
L84260021
1.84260022
1.84260023
L84260024
L8426002s
L84260026
L84260027
L84260028
184260030
18425003L
1.84260032
184260033
1_84260034
18426003s
1_84260036
t84260037
184250038
1"84260039
1,84260040
1"84260041
184260042
t84260043
1.84260044
1.84260045
184260046
1.84260047.
t84260048
L84260049
184260050
1.84270001,
1.84270002
1.84270003
1,84270004
1.84270005
L84270006
184280002
184280003
1,84280004
184280005
184280006
APN
184280007
184280008
184280009
184280010
184280011
184280012
184280013
18428001,4
184280015
184280015
L84280017
184280018
184280019
1.84280020
L84280021,
184280022
1.84280023
184280024
184280025
1.84280026
1.84280027
1.84280028
184280029
184280030
184280031
1.84280032
184280033
ASSESSMENT DISTRICT 2OO7-OL: PARCEL L|STING
APN
1.82320001
L82320002
182320003
1.82320004
182320005
182320006
1.82320007
1"82320008
182320009
L823200I0
L823200L1,
1.823200L2
182320013
1823200L4
182320015
1.82320016
1.823200L7
182320018
182320019
182320020
1,82320021,
182320022
L82320023
182320024
L8232002s
1.82320026
182320027
1.82320028
1.82320029
1,82320030
18232003L
182320032
182320033
1.82320034
18232003s
1.82320036
L82320037
182320038
1.82320039
L82320040
1.82320041,
182320042
1,82320043
1.82320044
APN
L82320045
1.82320046
1.82320047
1.82320048
1.82320049
182320050
182320051
182320052
182320053
182320054
18232005s
182320058
1.823200s9
182320060
1.8232006L
182320062
182320063
1.82320064
APN
176151.002
176151003
1761.sL0O4
176151005
L7615L006
L76rsLOO7
176151_008
176151009
L76L52001
176t52002
1761.52003
1761,52004
176L52005
176153001
1761,61002
176r6too3
176L61004
176L6TOO5
176!61.006
1761,61007
L76L6101.5
176L670L6
176L62004
176L63001
176L63008
L76L63010
L76L63011.
176L63012
L76L630L3
176r630L6
L76163017
176L63024
L76171.002
176L7tOO3
176L71004
L76L71005
L76171006
17617L007
17617too8
176L7tO09
776L71.010
17617101.r
176L72001_
176172014
ASSESSMENT DISTRICT 2010-01: PARCEL LISTING
APN
176172017
L76172018
L76172019
176172020
176112021,
APN
1.82300022
1.82300023
182300024
18230002s
182300026
1,82300027
182300028
182300029
182300030
182300031
182300032
182300033
182300034
182300035
182300036
1"82300037
182300038
182300039
1.82300040
182300041
L82300044
182300045
182300045
1.82300047
182300048
182300049
182300050
1823000s1
1.82300052
1823000s3
182300054
182300055
182300056
182300057
182300058
182300059
182300050
182300061
182300062
182300063
L82300064
182300065
182300066
1.82300067
ASSESSMENT DISTRICT 2016-01: PARCEL LISTING
APN
L82300068
182300069
182300070
182300071,
1.82300072
182300073
L82300075
ASSESSMENT DISTRICT 2018-01: PARCEL LISTING
APN
149450001
1,49450002
149450003
149450004
149450005
149450006
149450007
149450008
149450009
149450010
149450011.
14945001"2
L49450013
1,49450014
149450015
1_49450018
1,494500t9
1,49450020
1.49450021"
r49450022
1.49450023
r49450025
L49450026
1,49450027
1,49450028
1.49450029
149450030
14945003L
t49450032
149450033
1.49450034
149450035
149450036
I49450037
149450038
149450039
1,49450040
1.49450041
L49450042
L49450043
1,49450044
1,49450045
1,49450046
1.49450047
APN
149450048
1,49450049
149450050
149450051
149450052
149450053
t49450054
149450055
149450056
1,49450057
149450058
149450059
149450060
r49450061,
1.49450062
149450063
1,49450064
149450065
1,49450066
1,49450067
149450068
1.49450069
1,49450070
1,4945007r
1,49450072
1,49450073
1,49450074
1,49450075
1,49450076
149450077
149450078
1,49450079
149450080
149450081
1,49450082
149450083
L49450084
149460001.
1.49460002
149460003
149460004
149450005
1,49460006
1,49460007
APN
149460008
149460009
149460010
1,4946001.1
14946001.2
149460013
1,49460014
1,49460015
14946001,6
149460017
149460018
149460019
149460020
149460024
149460025
149460026
1,49460027
1,49460028
r49460029
149460030
r49460031"
149460032
L49460036
1.49460037
149460038
1,49450039
1,49460040
1,49470001,
1.49470002
1.49470003
1,49470004
1,49470005
1,49470006
r49470007
149470008
149470009
74947001.0
1,49470011"
1,4947001.3
1,4947001.4
r4947001.5
1494700L6
1,49470017
1494700t8
APN
1,49470019
1"49470020
1,49470021.
149470022
149470023
149470024
r49470025
149470026
1,49470027
1,49470028
1,49470029
1,49470030
1-49470031"
L49470032
149470033
1,49470034
1,49470035
149470036
1,49470037
r49470043
149470044
1,49470045
L49470046
1,49470047
1,49470048
149470049
1,49470050
1,49470051
1,49470052
149470053
L49470054
149470055
1,49470056
L49470057
1,49470058
1.49470059
L49470060
149470061
1,49470062
1,49470063
L49470064
1,49470065
1,49470066
r49470067
1,49470068
1,49470069
1,49410070
L4947007t
1,49470072
1,49470073
149470074
149470075
L49470076
149470077
149470078
149470079
149470080
1,49470081.
1,49470082
149470083
149470084
149470085
749470086
14947A087
1.49470088
1,49470089
1"4948000r
1.49480002
149480003
149480004
149480005
149480006
149480007
149480008
149480009
149480010
L4948001,1.
74948001.2
149480013
L494800L4
14948001s
1,4948001.6
L49480017
149480018
149480019
149480020
r49480021.
1,49480022
APN
149460051
L49460052
149460053
1,49460054
149460055
749480034
149480035
149480036
1,49480037
149480038
149480039
1,49480040
L4948004r
1,49480042
149480043
149500026
149500027
149500028
149500029
149500030
149500031
1.49480044
1,49480045
149480046
1,49480047
149480048
1,49480049
APN
1,49480052
149480053
1,49480054
149480055
149480056
1,49480057
149480058
L494800s9
149480060
1,49460056
r49460057
149460058
149460059
149460060
L49460061
ASSESSMENT DISTRICT 2018-01: PARCEL LISTING (cont.)
APN APN
L49480023
1_49480024
149480025
149480026
1.49480027
L49480028
149480029
149480030
1.49480031
1.49480032
149480033
1.4949000r
r49490002
149490003
149490004
149490005
1.49490006
r49490007
149490008
1.49490009
1"49490010
L494900L7
r49490012
1"4949001.3
7494900L4
1.4949001.5
14949001.6
1.494900L7
r4949001.8
1.49490019
L49490020
1.49490021,
APN
149490023
149490024
1.49490025
1.49490026
L4949OO27
1.49490028
1.49490029
1.49490030
L49490031.
1.49490032
1.49490033
149490034
L49490035
149490036
149490037
149490038
1.49490039
1.49490040
L49490041
L49490042
1.49490043
I49490044
149500001"
149500002
149500003
149500004
149s00005
149500006
149500007
149500008
149500009
149s00011
149500012
149500013
149500014
L49500015
149500016
149500017
149500018
149500019
149500020
149500021
1.49500022
149500023
149500024
1.49460041
1.49460042
1.49460043
1.49460044
1-49460045
L49460046
t49460047
L49460048
I49460049
149460050
149460062
149510001
1"49510002
149510003
L49510004
149510005
1_49510006
149510007
149510008
149510009
149510010
149510011
1,49510012
149510013
1.4951.OOL4
1.49490045
1.49490046
1"49490047
149490048
1.49490049
149490050
149490051
1.49490052
149490053
1.49490054
149490055
149490056
1.49490057
149490058
1.49490059
L495 10015
149510016
1.4951001.7
149510018
149510019
1.49510020
1.4951.0O2I
1.49510022
L4951.0023
L495LOO24
1.4951OO25
L49510026
1.4951.0027
149510028
APN
149s10029
149490060
14952000L
1.49520002
1.49520003
1,49520004
149520005
149520006
1.49520007
1.49520008
149520009
1495200L0
L4952001.1-
149520012
149520013
t495200L4
14952001.5
1.4952001,6
1.49520017
149520018
r4952001.9
1.49520020
1.4952002r
1.49520022
149500033
149500034
149500035
149500036
149500037
149500038
149500039
149500040
1.49520023
1.49520024
1.49520025
1.49520026
t49520027
1.49520028
I49520029
149520030
149520031
149520032
L49520033
1.49520034
APN
149520035
I49520036
1.49520037
1"49520038
1.49520039
1.49520040
1.49520041
749520042
149520043
149520044
1.49520045
1.49520046
1.49520047
149520048
r49520049
1.49460064
r49460065
1.49460066
1.49460067
149460068
149460069
149460070
149460071.
t49460072
I49460073
149460074
149460075
1.49460076
1.49460077
1.49460078
L49460079
149460080
1.49460081.
149450082
1.49480062
r49480063
L49480064
1.49480065
1.49480066
L49480067
149480068
r49480069
3-49480070
749480071,
APN
1.49480072
1.49480073
149480074
1.49480075
1.49480076
149480077
1.49480078
1.49480079
149500041
1.49500042
149500043
1.49500044
149500045
149500046
1.49500047
149500048
149500049
149500050
149500051
149500052
149500053
L49500054
149480080
149480081
1.49480082
149480083
149480084
149480085
149480086
749480087
749450083
1.49460084
1.49460085
149460086
1495200s0
r49520051.
1.49520052
149520053
1.49520054
1.49520055
149520056
r49520057
149520058
149520059
ASSESSMENT DISTRICT 2018-01: PARCEL LtSTtNG (cont.)
APN APN APN APN APN APN
L49520060
14952006I
1,49s20062
L49520A63
149500055
149500056
149500057
149500058
149500059
149500060
149500061
149500062
L49500053
149500064
149500065
149500066
149500057
149500068
149500059
149500070
1.49500071-
1.49500072
149500073
1.49500074
14950007s
149s00076
1.49520064
I49520065
1.49520066
1.49520067
1.49500077
149500078
149500079
149500080
149500081
149500082
r49520068
1.49520069
1.49520070
1.4952007L
149s00083
149500084
14950008s
ASSESSMENT DISTRICT 2018-02: PARCEL LISTING
APN
172380031
172360001
172360002
172360003
!72360004
172360005
172360006
172360007
172360057
172360052
172360053
772360054
17236005s
172360056
1723600s7
172L000s1,
172700052
t72LOOO53
17ztooos4
17ZLOOO''
172100056
172100057
1721000s8
L72360058
172360059
172360060
172360061
172360019
172360020
17236002t
]-72360022
172360023
172360024
172360025
172360027
172360028
L72360029
172360030
172360031,
172360032
172360033
172360034
APN
172360035
172360036
172360037
172360038
172360039
172360040
172L00020
r72360041.
172360042
172360043
172360044
172360045
172360046
t72360047
172360048
172360049
172360050
172100021.
172L00022
172100023
172roo024
!72TOOO25
172100026
L72100027
172100028
172rooo29
772100030
t7zrooo3L
172!00032
172100033
172LOOO34
172100035
172100036
172100037
172700038
r72100039
t72rooo40
172L0004L
t72rooo42
172700043
172100044
1721,00045
APN
172100046
172t00047
172IOOO48
172100049
172100050
172380015
172380076
L72380011
172380018
172380079
172380020
172380021,
172380022
172380023
172380024
172380025
172380026
172380027
172380028
172380029
172380001.
172380002
172380003
L72380004
172380005
172380006
172380007
172380008
172380009
172380010
L7238001,1
1723800t2
ASSESSMENT DISTRICT ZOZO-OL (FARRAR ESTATES): PARCEL LISTING APN
17237000r
172370002
172370003
172370004
172370005
172370006
172370007
172370008
fl2370AO9
17237001.0
L723700L1.
17237001.2
17237001.3
17237001"4
1723700L5
17237001.6
172370017
It237001.8
172370019
172370020
172130029
1721.30030
172130031
172L30032
172130033
1.72130034
172130035
1721.30036
172130037
172130038
1721.30039
172130040
172130041"
172370021
172370022
1"72370023
172370024
172370025
1721.30042
172130043
1721.30044
1721.30045
L721,30046
APN
1721.30047
172130048
172130049
172130050
1721.3005L
172L30052
172130053
1721.30054
172130055
172130056
L721.30057
1721_30058
172130059
1721.30060
172L30061.
1721.30062
172130063
172130064
172130065
172130066
172t30067
172130068
t721.30069
172130070
172t30071.
L721,30072
1721.30073
1721.30074
L721_30075
1721.30076
1721.30077
172L30078
1721.30079
1721.30080
t72L3008L
172130082
172130083
172130084
17211.0033
L7211.0034
1721.10035
L721.1.0036
1721.10037
APN
1721.1.0038
1721.1,0039
L72ttOO40
172LtOO4t
1721.10042
1721"1.0043
1.721.1.0044
L72370026
172370027
172370028
172370029
172370030
1.7237003L
L72400001.
172400002
172400003
172400004
172400005
172400006
1721.1.OO45
1721,1,0046
t72L10047
1721.1,0048
1721.1"0049
17211.OO50
1721,1,0051
172LLOO52
17211.OO53
1721.1_0054
1.721.1.0055
L72L1,0056
1721.10057
1.721L0058
1721.1.0059
1721.L0060
1721.1.0061.
1721.1.0062
1721.1,0063
1.72220031.
172220032
172220033
172220034
17211.0064
APN
172I1.OO55
t72TLOO65
L721,1.0067
1721.L0068
172ttOO69
1721L0070
17211.OO71.
1721.LOO72
1721.1.0073
1t2r1.0974
1721.L0O75
172L1.0076
1721.1.0077
172ITOO78
1.72220035
172220036
172220037
t72220038
1.721.1.OO79
t721.1.0080
172110081
L721.L0082
172r1.OO83
1721.L0084
172LLOO85
17211.0086
L721tOO87
172L1.0088
1721.1.0089
L721.1.OO90
1721.10091"
1.721L0092
1721.1.0093
172220039
1.72220040
L72220041.
172220042
1.72220043
L72220044
172220045
172220046
L72220047
172220048
APN
172220049
172220050
172400007
L72400008
172400009
1724000L0
1724000Lt
17240001.2
17240001.3
1.72400014
17240001.5
172400016
172400017
1724000L8
17240001.9
172400020
172400021.
172400022
!72400023
172400024
172400025
172400026
172400027
172400028
L72400029
172400030
17240003L
u2404032
172I1.O094
1721.10095
1.7211.0096
1721.1.0097
172400033
172400034
172400035
172400036
172400037
172400038
172400039
172400040
172400041.
1_72400042
TBD
ASSESSMENT DISTRICT 20zt-Ot (OAKCREST SUBDIVISION): PARCEL LISTING APN
168490001
168490002
168490003
168490004
168490005
168490006
168490007
168490008
168490009
168490010
168490011
1.6849001.2
168490013
16849001,4
1.68490072
168490073
168490018
168490019
168490020
1.68490021.
L68490022
168490023
168490024
168480001
168480002
168480003
168480004
168480005
168480006
168480007
168480008
168480009
168480010
168480011
168480012
168480013
168480014
168480015
168480016
1.68480017
168480018
168480019
168480020
168480021
168480022
168480023
1,68480024
168480025
168480026
t68480027
168480028
168480029
1"68480030
168480031
168480032
16849002s
1.68490026
1,68490027
168490028
1.68490029
168490030
16849003 1
1.68490032
168490033
168490034
168490035
168490036
1,68490037
168490038
168490039
168490040
168490041,
1.68490042
1.68490043
1,68490044
16849004s
1.68490046
1"68490047
168490048
168490049
168490050
1684900s1
1684900s2
168490053
168490054
168490055
APN
168490056
168490057
168490058
168480033
168480034
168480035
168480036
168480037
168480038
168480039
168480040
1684900s9
168490060
1,6849006r
168490062
168490063
168490064
168480041
1.68480042
168480043
1.68480044
168480045
1.68480046
1.68480047
L68480048
168490065
168490066
1,68490067
168480049
168480050
168480051
168480052
168490075
168490076
168490077
168490078
1,68490079
168490080
168490081
168490082
168490083
168490084
168490085
168490086
168490087
168490088
168490089
168490090
168490091
168490092
1_68490093
1684800s3
168480054
168480055
168480056
L68480057
1684800s8
1684800s9
168480060
168480061
168480062
168480063
168480064
16848006s
168480066
L68480067
168490094
168490095
168490096
1,68490097
168490098
168490099
168480068
L68480069
168480070
1,6848007r
L68480072
168480073
1,68480074
168480075
168490100
1.684901.OL
1,68490r02
168490103
168480076
168480077
168480078
168480079
168480080
168480081
168480082
168480083
168480084
168480085
168480086
168480087
168480088
168480089
168480090
168480091
L68480092
168480093
168480094
168480095
168480096
168480097
168480098
168480099
168480100
168480101
168480102
168480103
168480104
1684801"05
168480106
1684801.07
168480108
168480L09
168480110
168480111
1,684801,12
168480113
L6848011,4
1,68490104
16849010s
168490106
APN APN APN
ASSESSMENT DISTRICT 2O2t-O2 (LIBERTY HltL SUBDIVISION): PARCEL LISTING APN
L68500001
168500002
168500003
168500004
168500005
158500006
158500007
168s00008
168500009
168500010
168500011
168500012
168500013
168500014
168500015
168500016
168500017
168500018
168500019
168500020
158500021
168500022
168500023
168500024
168500025
168500026
168500027
168500028
168500029
168s00030
168s0003 1
168500032
168500033
168500034
168500035
168500036
168500037
168500038
168500039
168500040
168500041
1_68500042
168500043
168500044
168500045
168500046
168500047
168500048
168500049
168500050
168500051
168500052
158500053
168500054
168s00055
168500056
168500057
168500058
168500059
168500060
168500061
168500062
168500063
168500064
168500065
168500066
168500067
168500068
158500069
168500070
168500071
168500072
168500073
168500074
168500075
168500076
168500077
168500078
168500079
168s00080
168500081
168500082
168500083
158500084
168500085
1"68500086
168510001
168510002
1"68510003
1685 10004
APN
168510095
168510096
TBD
TBD
TBD
TBD
TBD
TBD
TBD
TBD
TBD
TBD
TBD
TBD
TBD
TBD
TBD
TBD
TBD
TBD
TBD
TBD
TBD
TBD
TBD
TBD
TBD
TBD
TBD
TBD
TBD
TBD
TBD
TBD
TBD
TBD
TBD
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APN APN APN
158s10005 168s10050
168s10006 16851"00s1
168510007 1685L00s2
168510008 1585100s3
168s10009 1685100s4
168s10010 168510055
168510011 168510056
168510012 168510057
168510013 168510058
168510014 168510059
168510015 158510060
168510016 168510051
1585100L7 158510052
158510018 168s10063
168510019 168510064
1685r-0020 1,68510065
168510021 168510066
L685L0022 1685i.0067
168510023 L68510068
L68510024 168510069
168510025 L68510070
168510026 168510071
L68510027 L68510072
1585L0028 168510073
168510029 1.685!0074
L68510030 168510075
L68510031 1685L0076
168510032 L68510077
168510033 168510078
168510034 158510079
168510035 168510080
158510035 168510081
168510037 158510082
168510038 158510083
168510039 168510084
168s10040 168s1008s
168510041 168s10086
L68510042 168510087
158510043 168510088
1.68510044 L68510089
16851004s 168510090
168510046 168510091
168510047 L68510092
168510048 168510093
158s10049 168510094
APN
TBD
TBD
TBD
TBD
TBD
TBD
TBD
TBD
TBD
TBD
TBD
TBD
TBD
TBD
TBD
TBD
TBD
TBD
TBD
TBD
TBD
TBD
TBD
TBD
TBD
TBD
TBD
TBD
TBD
TBD
TBD
TBD
TBD
TBD
TBD
TBD
TBD
TBD
TBD
TBD
TBD
TBD
TBD
TBD
TBD
ASSESSMENT DISTRICT 2O22-Ot (FERNJO ESTATES): PARCEL LISTING APN
184290001"
1.84290002
184290003
1.84290004
184290005
184290006
184290007
184290008
184290009
184290010
L8429001.1
1.842900t2
184290013
1842900L4
18429001s
1.8429001.6
1842900r7
184290018
1"84290019
1"84290020
1"8429002L
1"84290022
184290023
184290024
184290025
L84290026
184290027
r84290028
184290029
t84290030
18429003r
184290032
184290033
1"84290034
184290035
1,84290036
1.84290037
184290038
184290039
184290040
184290041.
t84290042
1,84290043
APN
1"84290044
184290045
184290046
184290047
L84290048
184290049
184290050
184290051
184290052
184290053
184290054
184290055
L84290056
184290057
184290058
184290059
184290060
1,84290061.
L84290062
184290063
L84290064
18429006s
184290066
L84290067
1.84290068
184290069
184290070
L8429007L
1.84290072
1.84290073
184290074
L84290075
184290076
184290077
184290078
184290079
184290080
Page L04
ASSESSMENT DISTRICT 2024-OL (WILD OAK SUBDIVISION): PARCEL LISTING APN
L68210069
L6821.0070
I682L007L
L6821.OO72
16821.0073
L6821.0074
16821.0075
L6821O076
1.6821.0077
L68210078
1.6821.0079
168210080
168210081
L68210082
168210083
168210084
1582L0085
168210086
L682IOO87
168210088
168210089
168210090
168210091
1.68210092
168210093
1.6821.0094
168210095
1682L0096
16821.0097
168210098
L6821_0099
168210100
168210101
1.682'J.OI02
r_68210103
1.68210104
168210105
1.682101,06
1582L01.07
158210108
1.6821.0L09
1.6821"0LL0
16821011L
1.6821.01.12
16821.0L13
APN
1.682L01.1.4
1"682LO1_1.5
168210116
I682tOt17
168210118
168210119
1.6821.O120
1682101.2L
L6821.01.22
L682L01.23
1.58210124
1682r0I25
1.682101.26
1.682L01.27
1"6821.01.28
L6821_01.29
168210130
16821.013r
1.6821.01.32
1682L0133
1.682101.34
168210135
1.682L01.36
1.6821.0137
168210138
1.682tO139
16821,01.40
1.5821.01.41.
1682101.42
1.68210L43
1.6821.0144
1.682101.45
1.6821.0L46
1.6821.0r47
1682L0L48
1682t0I49
168210150
16821015 1
ASSESSMENT DISTRICT 2024-02 (FULTON ESTATES): PARCEL LlSTlNG APN
TBD
TBD
TBD
TBD
TBD
TBD
TBD
172430001.
172430002
172430003
172430004
172430005
172430006
172430007
L72430008
L72430009
1724300LO
1724300rL
172430012
17243001.3
1724300L4
172430015
TBD
TBD
TBD
TBD
TBD
TBD
TBD
TBD
TBD
TBD
TBD
TBD
TBD
TBD
TBD
TBD
TBD
TBD
TBD
TBD
TBD
TBD
TBD
TBD
TBD
TBD
TBD
TBD
TBD
TBD
TBD
TBD
17243001,6
172430017
172430018
172430019
172430020
TBD
TBD
TBD
TBD
TBD
TBD
TBD
TBD
TBD
TBD
TBD
TBD
TBD
TBD
TBD
TBD
TBD
17243002L
172430022
172430023
172430024
172430025
172430026
172430027
172430028
t72430029
L72430030
172430031
172430032
172430033
172430034
172430035
172430036
172430037
172430038
t72430039
172430040
TBD
TBD
TBD
TBD
TBD
TBD
TBD
TBD
TBD
TBD
TBD
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TBD
TBD
TBD
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TBD
TBD
TBD
TBD
TBD
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TBD
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TBD
TBD
TBD
TBD
TBD
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TBD
APN APN APN
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TBD
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TBD
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TBD
TBD
TBD
TBD
TBD
TBD
TBD
TBD
TBD
TBD
TBD
TBD
TBD
TBD
TBD
APN
TBD
TBD
TBD
TBD
TBD
TBD
TBD
TBD
TBD
TBD
TBD
TBD
ASSESSMENT DISTRICT z02s-oL (MlsSlON CREEK): PARCEL tlsTlNG APN
TBD
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TBD
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TBD
TBD
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TBD
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TBD
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TBD
TBD
TBD
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APN
TBD
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TBD
TBD
TBD
TBD
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TBD
TBD
TBD
TBD
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TBD
TBD
TBD
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TBD
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TBD
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TBD
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APN
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TBD
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TBD
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APN
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APN
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APN
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Ao ndix B - istrict Budqets
The proposed budgets for Fiscal Year 2025-2026 are included for each of the Districts. An overview of each district's fund balance is also provided showing the proposed fiscal year, current fiscal, and prior two fiscal years. A definition of terms is provided below:
Postaqe: Cost category established for required mailings associated with the district.
Rep?irs and Maintenance: Cost category established for potential unscheduled repairs (i.e. broken sprinklers and irrigation systems), replacements (i.e. remove and replace dead trees or irrigation controller), and graffiti removal. These costs are not included in monthly contract maintenance and service costs.
Con ctual Main nce Cost category for contract landscape maintenance and service costs
Strget Maintenance: Cost category for scheduled preventative maintenance performed by City staff and/or private contractors foi local streets located within the boundaries of the district.
Utilities: Cost category for electricity to power to irrigation controllers and water to irrigate landscaping.
Printing, Copying. and Advertisinq: Cost category for printing, copying and advertising public hearing notices associated witr tne district.
AC.ministrative Fees: Cost category for City staff time and resources associated with contract maintenance oversight, report preparation, and budget management. gasin Maintenance: Cost category for scheduled maintenance of storm drainage b.as-t1s exclusively serving properties located within the district performed by City staff and/or private contractors, and unscheduled repairs related to basin fencing, inlet/outlet structures, erosion damage, or other basin improvements.
Taroet
applicable cost categories,
adjustments.
Reserve: Recommended fund balance to maintain in each district . Equal to years of the value of the street, park, and basin maintenance fund balances plus 2 landscape maintenance costs.
fulare cou.ntv Administration Fees: cost category for fees charged by the C rotts.
Total lmorovem Cost
S.i.n_qle Familv Equivale. nts (SFEI: The estimated number of single_family units attributed to the area within a district boundary. Standard single-flmily lots within a district have a SFE of one (1). For lots within a district that ar6 not single-family use, or otheruuise have a unit per acre density that is substantially different lhan the average density of single-family development within the district boundaries, a SFE must be calculated. The "Total SFE" for such an area is calculated by determining The net assessment for a district based upon all
and after factoring in any surplus or deficit fund balance
the average density of single-family development within the district boundaries in terms of units per acre, then multiplying the acreage of the area by that density factor. To determine the "SFE per lot" of an area, the "Total SFE" of the area would be divided by the actual number of lots within that area.
Total number of single-familv equivalents: The total number of SFE's attributed to the District.
Cost oer sinqle-family equivalent: The cost attributed to each SFE within the District, obtained by dividing the "total improvement cost" by the "total number of single-family equivalents".
Assessment: The total amount to be assessed per lot within the district for the given year. Differing assessments may be charged within a district based upon varying lot sizes, land uses and/or development densities. Any increase to the assessments above the rates established at the time of district formation require voter approval (simple majority), excepting increases based upon Consumer Price lndex factors for those district's where such adjustments were authorized at formation.
ASSESSMENT DISTRICT 89-01
s-YEAR FUND BALANCE
G/L ACCOUNT #: 050-sOO1
NORTH OAKS ESTATES
FY 25-26 FY 24-25 FY 23-24 FY 22-23 FY 2t-22
BEGINNING FUND BALANCE
Street Maintenance Fund
Surplus (or Deficit) from Prior Year
TOTAL BEGINNING FUND BALANCE
s0.00
s10,s86.06
$10,586.0G
5o.oo
5Lt,827.98
S11,827.98
s0.00
517,274.97
5t7,274.97
So.oo
516,ss3.96
s16,ss3.96
s0.00
51.6,s21,.2r
S16,s21.21
REVENUE
Assessment Revenue - Streets
Assessment Revenue - Other
lnterest
Other (Non Assessment Source)
So'oo
$s,3eo.o0
So'oo
s0.oo
TOTATREVENUE $5,390.00
so.oo
ss,390.00
So.oo
So.oo
Ss,3so.oo
50.00 Ss,39o.oo
so.oo
s0.00
Ss,sgo.oo
So.oo
ss,390.00
So.oo
s0.00
Ss,390.oo
s0.00
s4,6ss.00
$0.00
5o.oo
S4,5ss.oo
OPERATING EXPENSE
2013 Postage
2014 Repairs & Maintenance
2018 Contractual Maintenance
Level of Service
2031, StreetMaintenance
2032 General Supplies
2034 Utilities
2039 Printing, Copying & Advertising
2055 AdministrativeFees
2204 Tulare County Administrative Fees
Subtotal District Specific Expenditures
050-5000 City Administation Cost Share
TOTAL OPERATING EXPENSE
546.00
s800.00
52,643.00
E
5o.oo
Sqoo.oo
5L,300.00
574.00
5o.oo
$249.00
ss,512.00
5i.,229.49
56,74t.49
5o.oo
5so0.0o
ss,421.82
E
So,oo
s200.00
51,0s7.78
574.00
So.oo
524s.00
ss,482.61
5L,L49.32
S6,G31.93
So.oo
$2,22s.0O
ss,814.73
c
So.oo
s0.00
s 1,1ss.32
ss1.98
So.oo
s149.00
59,396.03
5r,440.96
S10,83G.99
s49.00
50.00 52,006.22
c
s4e.oo
So.oo
s969.7s
s0.00
So.oo
s149.00
53,222.97
5r,446.o2
S4,G6B.se
s0.00
510s.00
51,927.2s
A
So.oo
So.oo
51,168.28
s 11.71
5o.oo
s149.00
53,36t.24
51.,261..01
54,622.2s
ADJUSTMENTS
Debt Repayment to Fund Balance
Fund Reserve Drawdown
-s1,3s0.00
So.oo
s0.00
s0.00
so.oo
50.00 So.oo
so.oo
s0.00
s0.00
YEAR.END FUND BALANCE (CARRYOVER) s7,884.s7
51.3,482.98
Sto,s86.06
s13,263.85
5L7,827.98
s21.,673.97
5L7,274.97
st4,006.97
s16,553.96
S13,866.7s Target Reserve (Fund Balance)
ASSESSMENTS
CPI Adjustment Eligible?
CPI Adjustment Applied
Maximum Assessment (per SFE)
No
N/A
s110.00
S110.oo
No
N/A
5110.00
s110,00
No
N/A
s110.00
S110.oo
No
N/a
s110.00
S11o.oo
No
N/A
$110.00
Sgs.oo Proposed Assessment (per S FE)
ASSESSMENT DISTRICT 89.01:
FISCAL YEAR 2025-26 BUDGET DETAIL
LINE
ITEM CATEGORY
NORTH OAKS ESTATES
cosr
2OL3 POSTAGE
2014 REPAIRS AND MAINTENANCE
2018 CONTRACTUALMAINTENANCE
Level of Service
Monthly Cost
A
s293.61
c
5249.s7
D
5234.88
E
5220.20
5800.00
s2,643.00
so.0o
s400.00
s1,300.00
s74.oo
5r,229.49
s249.00
-s1,3s0.00
so.oo
5s,39r,.00
5110.00
B
5278.92
2O3L MATERIALS / STREET MAINTENANCE
2032 GENERAL SUPPLIES
2034 UTtLtTtES
2039 PRINTING, COPYING, AND ADVERTISING
2055 ADMINISTRATIVEFEES
2204 TULARE COUNTY ADMINISTRATIVE FEES
2205 DEBT REPAYMENTTO L&L FUND BALANCE
2206 FUND RESERVES TO OFFSET MAINTENANCE COST
Total
Total number of single-family equivalents
Cost per single-family equivalent
49 Land Use # Lots SFE per lot Total SFE Assessment
single-family 49 T 49 s 110.00
49 49
ASSESSM ENT DISTRICT 89-02
s.YEAR FUND BALANCE
G/L ACCOUNT #: 050-5002
THE GROVE SUBDIVISION
FY 25-26 FY 24-25 FY 23-24 FY 22-23 FY 2L-22
BEGINNING FUND BALANCE
Street Maintenance Fund
Surplus (or Deficit) from Prior Year
TOTAL BEGINNING FUND BALANCE
So.oo
536,s93.32
s36,s93.32
50.00 53s,4e8.49
s35,498.49
So.oo
537,877.9s
527,877.95
50.00 s3s,436,69
S35,436.69
So.oo
546,167.29
546,t67.29
REVENUE
Assessment Revenue - Streets
Assessment Revenue - Other
I nte rest
Other (Non Assessment Source)
So'oo
512,640.00
So'oo
so,0o
TOTALREVENUE s12,640.00
So.oo
s12,99s.50
so.o0
s0.oo
S12,995.50
So.oo
s12,403.00
so.o0
So.oo
$12,403.00
$0,00
$11,494.s0
50.00 s0.00
S11,494.s0
So.oo
512,877.00
So.oo
so.oo
5L2,877.OO
OPERATING EXPENSE
201-3 Postage
2014 Repairs & Maintenance
2018 Contractual Maintenance
Level of Service
2031 StreetMaintenance
2032 General Supplies
2034 Utilities
2039 Printing, Copying & Advertising
2055 AdministrativeFees
2204 Tulare County Administrative Fees
Subtotal District Specific Expenditures
050-5000 City Administation Cost Share
TOTAL OPERATING EXPENSE
54o.oo
s2,400.00
s7,86s.00
A
5o.oo
s1_,000.00
52,400.00
5s4.oo
50.00 5236.00
s13,99s.00
seos.30
S14,898.30
s40.00
5soo.00
$7,638.18
A
5o.oo
s400.00
s2,168.09
$0.00
50.00 s310.00
571",0s6.27
s844.40
Sr1,900.66
so.oo
52,244.L9
59,04e.37
A
s0.00
so.o0
52,2s2.60
541..64
5o.oo
s136.00
s13,723.80
5r,,0s8,66
sL4,782.46
so.o0
51.17.4s
s6,049.43
A
so.oo
5o.oo
s1,673.98
5o.oo
5o.oo
s1s0.00
s7,990.86
s1,062.38
s9,053.24
So.oo
s12s.00
520,662.49
A
s0.00
so.oo
51.,728.41"
se.44
5o.oo
5136.00
522,66t.34
s946.26
s23,607.60
ADJUSTMENTS
Debt Repayment to Fund Balance
Fund Reserve Drawdown
So.oo
-52,2s0.00
$o.oo
50.00 5o.oo
s0.00
50.00 s0.00
.00
.00
5o
$o
CARRYOVER s32,08s.02
529,796.60
s36,se3.32
s23,801.33
S35,498.49
s29,s64.92
5?7,977.9s
527,rsg.73
s35,436.59
Target Reserve (Fund Balance) 57O,822.80
ASSESSMENTS
CPI Adjustment Eligible?
CPI Adjustment Applied
Maximum Assessment (Per SFE)
Proposed Assessment (per SFE)
No
N/A
5373,00
s320.00
No
N/A
s373.00
$329.00
No
N/A
s373.00
s314.oo
No
N/A
s373.00
s291.00
No
N/A
5373.00
s326.00
ASSESSMENT DISTRICT 89.02:
FISCAL YEAR 2025-26 BUDGET DETAIL
tINE
ITEM CATEGORY
THE GROVE SUBDIVISION
cosT
201.3 POSTAGE
2OL4 REPAIRS AND MAINTENANCE
2018 CONTRACTUALMAINTENANCE
540.00
s2,4oo,o0
s7,86s.00
Level of Service
Monthly Cost
A
$6ss.39
c
sss7.08
D
ss24.31
B E
5622.62
2037 MATERIALS / STREET MAINTENANCE
2032 GENERAL SUPPLIES
2034 UTILITIES
2039 PRINTING, COPYING, AND ADVERTISING
2055 ADMINISTRATIVEFEES
2204 TULARE COUNTY ADMINISTRATIVE FEES
2205 DEBT REPAYMENTTO L&L FUND BALANCE
2206 FUND RESERVESTO OFFSET MAINTENANCE COST
s491.s4
So.oo
s1,000.00
s2,400.00
5s4.oo
s903.30
s236,00
so.oo
-52,2s0.00
Total 512,648.00
Total number of single-family equivalents 39.5
Cost per single-family equivalent 5320.00
Land Use # Lots SFE per lot Total SFE Assessment
single-fa mily 32 1 32 s320.00
single-familv 0-I/2loL size per Lot Line Adjustment) t 1.5 1.5 s480.00 single-family (double lot size per Lot Merger) 3 2 6 5640.00 36 39.s
ASSESSM ENT DISTRICT 90-01:
s-YEAR FUND BALANCE
G/L ACCOUNT f: 050-5003
SOUTHGATE VILLA NO. 11
FY 25-26 Fy 24-25 Fy 23-24 Fy 22-23 Fy 2t-22
BEGINNING FUND BALANCE
Street Maintenance Fund
Surplus (or Deficit) from Prior Year
TOTAL BEGINNING FUND BALANCE
5o.oo
-5s,164.87
-Ss,1G4.87
s0,00
-S6,s23.48
-S5,s23.48
5o.oo
-ss,e80.28
-Ss,980.2s
So.oo
-54,3L6.7L
-54,316.71
50.00 -s4,16s.68
-54,165.G8
REVENUE
Assessment Revenue - Streets
Assessment Revenue - Other
I nte rest
Other (Non Assessment Source)
s0,00
ss,130.00
s0.00
So'oo
TOTATREVENUE s5,130.00
s0.00
Ss,13o.oo
So.oo
s0.00
S5,13o.oo
50,00
ss,130.00
50.00 So.oo
ss,130.00
50.00 ss,130.00
s0.00
So.oo
Ss,130.oo
s0.00
ss,130.oo
So.oo
So.oo
Ss,130.oo
OPERATING EXPENSE
2013 Postage
2014 Repairs & Maintenance
2018 ContractualMaintenance
Level of Service
2031, StreetMaintenance
2032 General 5upplies
2034 Utilities
2039 Printing, Copying & Advertising
2055 AdministrativeFees
2204 Tulare County Administrative Fees
Subtotal District Specific Expenditures
050-5000 City Administation Cost Share
TOTAL OPERATING EXPENSE
S3o.oo
S2oo.oo
520s.00
D
So.oo
Si"oo.oo
s2,800.00
$32.00
$o.oo
5221.00
53,s92.00
ss26.92
54,118.92
5o.oo
5200.00
51"67.44
D
50.oo
Stoo.oo
Sz,sao,ss
530.oo
5o.oo
5221.0o
53,278.83
5492.s6
53,77L.39
s0.oo
s1,007.36
s 1,101.64
D
5o.oo
So.oo
52,696.84
s28.80
So.oo
5221..00
ss,0ss.64
S617.ss
$s,673.19
So.oo
s0.oo
s3,808.34
D
5o.oo
So.oo
s2,r44.s1.
s0.oo
5o.oo
s221..0O
56,173.8s
561s.72
56,793.57
s0.00
s0.00
s1,8s2.48
A
5o.oo
so.oo
52,649.1r
s6,4s
s0.00
s221.00
s4,729.04
sss 1.99
Ss,281.03
ADJUSTMENTS
Debt Repayment to Fund Balance
Fund Reserve Drawdown
51,ooo.o0
So.oo
s0.00
So.oo
50.00 So.oo
50.00 s0.00
s0.00
50.00 YEAR-END FUND BALANCE (CARRYOVER) -s3,1s3.79
S8,237.8s
-5s,164.87
57,s42.79
-s6,s23.48
5L1.,346.39
-Ss,980,28
s20,380.72
-54,3].6.71
s1s,843.09 Target Reserve {Fund Balance)
ASSESSMENTS
CPI Adjustment Eligible?
CPI Adjustment Applied
Maximum Assessment (per SFE)
Proposed Assessment (per SFE)
No
N/A
s190.00
Sleo.oo
No
N/A
s190.00
s190.00
No
N/A
$1e0.00
$r9o.oo
No
N/A
s190.00
$r9o.oo
No
N/A
s190.00
s190.00
ASSESSM ENT DISTRICT 9O-01:
FISCAL YEAR 2025-26 BUDGET DETAIL
LINE
ITEM CATEGORY
20t3
SOUTHGATE VILLA NO. 11
522.67
C
s18.65
POSTAGE
REPAIRS AND MAI NTENANCE
CONTRACTUAL MAI NTENANCE
2014
2018
cosr
s30.00
5200.00
s209.00
So.oo
5100.00
s2,800.00
532.00
5s26.92
5221..00
s1,000.00
so.oo
s5,119.00
27 s190.00
Level of Service A
Monthly Cost 526.67
D
s 17.33
E
516.00
203L
2032
2034
2039
2055
2204
2205
2206
MATERIALS / STREET MAINTENANCE
GENERAL SUPPLIES
UTILITIES
PRINTING, COPYI NG, AND ADVERTISING
ADMINISTRATIVE FEES
TULARE COUNTY ADMINISTRATIVE FEES
DEBT REPAYMENT TO L&L FUND BALANCE
FUND RESERVES TO OFFSET MAINTENANCE COST
Total
Total number of single-family equivalents
Cost per single-family equivalent
# Lots Land Use
sl
18 3 multi-family
2t
sFE per lot Total SFE Assessment
1, 18 s1e0.00
3 9 5s7o.0o
27
ASSESSMENT DISTRICT 91-01
s-YEAR FUND BALANCE
G/L ACCOUNT#: 050-5004
WESTWOOD VILLAGE ESTATES
FY2s-26 Fy24-25 Fy23-24 Fy22-23 Fy2t-22
BEGINNING FUND BALANCE
Street Maintenance Fund
Surplus (or Deficit) from prior year
TOTAL BEGINNING FUND BALANCE
s0.00
s2s,213.56
S25,213.56
So,oo
s21,031.38
Szt,o3t.38
s0.00
s1.6,044.92
S16,044.92
So.oo
512,729.26
512,729.26
So.oo
s8,860.44
S8,860.44
REVENUE
Assessment Revenue - Streets
Assessment Revenue - Other
I nte rest
Other (Non Assessment Source)
So'oo
s 18,s 18.00
s0.00
50.00 TOTALREVENUE 518,518.00
s0,00
518,s18.00
s0.00
So.oo
s18,sr8.00
So.oo
518,s18.00
So.oo
So.oo
s18,518.00
5o.oo
s18,s 18.00
s0.00
s0.00
S18,s18.oo
s0.00
s 1s,169.00
s0.00
s0.00
s15,169,00
OPERATING EXPENSE
2013 Postage
20L4 Repairs & Maintenance
2018 Contractual Maintenance
Level of Service
2031- Street Maintenance
2032 General Supplies
2034 Utilities
2039 Printing, Copying & Advertising
2055 Administrative Fees
2204 Tulare County Administrative Fees
Subtotal District Specific Expenditures
050-500C City Administation Cost Share
TOTAT OPERATING EXPENSE
Szoo.oo
$1,3oo.oo
54,9se.00
B
So.oo
Ssoo,oo
s3,200.00
S2s6.oo
So.oo
5397.00
510,8s2.00
54,943.06
s1s,79s.06
s0.00
Ssoo.oo
Ss,069.s6
B
s0.00
5200.00
53,498,s4
5so.oo
So.oo
Ssgz.oo
59,71s.10
54,620.73
S14,33s.82
s0.00
s21s.00
54,02s.39
A
So.oo
s0.00
s2,891.s6
5209.36
So.oo
s397.00
s7,738.31
5s,793.23
Sr.3,s3r.s4
50.00 s3,287.s0
$3,22s.ss
A
So.oo
5o.oo
s2,47s.69
$0.00
5o.oo
5400.00
S9,388.74
5s,813.s9
S15,202.33
s0.00
s0.00
s3,098.s8
A
s0.00
s0.00
s2,687.7s
547.08
s0.00
s397.00
s6,230.41"
ss,o6e.77
$11,300.18
ADJUSTMENTS
2205 Debt Repayment to Fund Balance
22OG Fund Reserve Drawdown
s2,700.00
So.oo
50.00 s0.00
So.oo
50.00 So.oo
s0.00
s0.00
s0.00
YEAR-END FUND BALANCE (CARRYOVER)
Target Reserve (Fund Balance)
S30,636.50
s3 1,s90.1 1
s25,213.s6
528,67t.64
S21,031.38
527,063.08
516,044.92
s4s,607.00
512,729.26
533,e00.ss
ASSESSMENTS
CPI Adjustment Eligible?
CPI Adjustment Applied
Maximum Assessment (per SFE)
No
N/A
s94.00
s94.00
No
N/A
s94.00
994.00
No
N/n
s94.00
s94.00
No
N/A
se4,00
s94.00
No
N/a
se4.00
577.OO
Proposed Assessment (per SFE)
ASSESSM ENT DISTRICT 91.01:
FISCAL YEAR 2025-26 BUDGET DETAIL
LINE
ITEM CATEGoRY
WESTWOOD VILLAGE ESTATES
cosr
2013 POSTAGE
201"4 REPAIRS AND MAINTENANCE
2018 CONTRACTUALMAINTENANCE
Level of Service A
Monthly Cost 5434.99 54].3.25
c
5369.7s
D
5348.00
E
5326.24
203L
2032
2034
2039
2055
2204
2205
2206
MATERIALS / STREET MAINTENANCE
GENERAL SUPPLIES
UTILITIES
PRINTING, COPYING, AND ADVERTISING
ADMINISTRATIVE FEES
TULARE COUNTY ADMINISTRATIVE FEES
DEBT REPAYMENTTO L&L FUND BALANCE
FUND RESERVES TO OFFSET MAINTENANCE COST
50.00 ss0o.oo
s3,200.00
s296.oo
s4,943.06
s397.00
s2,700.00
so,0o
Total
Total number of single-family equivalents
Cost per single-family equivalent
518,49s.00
197
se4,00
s200.00
sr-,300.00
s4,9s9.00
Land Use # Lots SFE per lot Total SFE Assessment
single-family 197 1 197 se4.00
197 197
ASSESSM ENT DISTRICT 93-01
s-YEAR FUND BALANCE
G/L ACCOUNT #: 050-5005
SUNRISE ESTATES
FY 25-26 Fy 24-25 Fy 23-24 Fy 22-23 Fy 2t-22
BEGINNING FUND BATANCE
Street Maintena nce Fund
Surplus (or Deficit) from Prior Year
TOTAL BEGINNING FUND BALANCE
So.oo
(561,187.s7)
So.oo
(sso,3e4.8e)
(ss0,394.891
so.oo
(535,u4.41],
(s35,174.47)
s0.00
(531,06e.18)
(s31,059.18)
5o.oo
(524,7s1.8s)
(S61,187 .s7) (s24,751.851
REVENUE
Assessment Revenue - Streets
Assessment Revenue - Other
I nterest
Other (Non Assessment Source)
TOTAL REVENUE
so.oo
s38,2s9.00
So.oo
50.00 S38,2s9.00
s0.00
s36,85s.00
$o.oo
s0.00
s36,8ss.00
So.oo
53s,100.00
5o.oo
50.00 S3s,too.oo
s0.00
s33,696.00
50.00 so.oo
s33,696.00
5o.oo
s31,941.00
s0.00
50.00 s31,941.00
OPERATING EXPENSE
2013 Postage
20L4 Repairs & Maintenance
2018 ContractualMaintenance
Level of Service
2031 StreetMaintenance
2032 General Supplies
2034 Utilities
2039 Printing, Copying & Advertising
2055 AdministrativeFees
2204 Tulare County Administrative Fees
22OG Park Maintenance
Subtotal District Specific Expenditures
050-5000 City Administation Cost Share
TOTAL OPERATING EXPENSE
52oo.oo
s2,s00.00
516,s26.00
E
5o.oo
Ssoo.oo
s13,ooo.oo
5s27.oo
So.oo
sss1.00
So.oo
533,804.00
s8,807.17
542,6tL.t7
So.oo
54,243.82
521,29o.92
E
s0.00
Ssoo.oo
5i"2,629.06
s200.oo
5o.oo
sss1.00
So.oo
539,414.80
58,232.87
547,647.67
so.oo
s8,21.6.72
s20,447.88
c
so.oo
564.64
s10,34s.07
5373.16
so.oo
sss 1.00
50.00 539,998.47
5 10,32 1.9s
Sso,32o.4z
5o.oo
$1,428.06
$L8,457.t4
c
so.oo
s30.82
56,966.04
$0.00
s0.00
s5s1.00
So.oo
527,443.06
510,3s8.23
537,80!.29
s0.00
so.oo
s20,602.78
A
5o.oo
$0.00
57,987.72
s83.89
so.o0
5ss 1.oo
so.oo
529,22s.39
s9,032.e4
s38,2s8.33
ADJUSTMENTS
Debt Repayment to Fund Balance
Fund Reserve Drawdown
So.oo
(54,200.00)
So,oo
s0.00
5o.oo
so.oo
5o.oo
so.oo
s0.oo
so,o0
YEAR-END FUND BALANCE (CARRYOVER)
Target Reserve (Fund Balance
l$eslzs.t+1
s8s,222.34
(s61,187.s7)
s9s,29s.34
(ss0,394.89)
s100,640.84
(s35,174.47'l
51.13,403.87
{S31,06s.18)
51L4,77s.00
ASSESSMENTS
CPI Adjustment Eligible?
CPI Adjustment Applied
Maximum Assessment (per SFE)
Proposed Assessment (per SFE)
Yes
Yes
5109.00
S1o9.oo
Yes
Yes
s10s.00
Slos.oo
Yes
Yes
s100.00
Sr.oo.oo
Yes
Yes
ss6.0o
$ge.oo
Yes
Yes
5e1.00
ssl.oo
ASSESSMENT DISTRICT 93-01:
FISCAT YEAR 2025.26 BUDGET DETAIL
LINE
ITEM
20L3
201,4
2018
SUNRISE ESTATES
CATEGORY
POSTAGE
REPAI RS AND MAI NTENANCE
CONTRACTUAL MAI NTENANCE
Level of Service A B
Monthly cost $2,295'26 s1,950.97
MATERIALS / STREET MAINTENANCE
GENERAL SUPPLIES
UTILITIES
PRINTI NG, COPYING, AND ADVERTISING
C
s1,606.68
D
51,49L,92
E
51",377.t6
cosT
5200,00
s2,s00,00
516,s26.00
5o,oo
5s0o.o0
s13,000.00
5s27.00
58,807.17
s5s1.oo
5o'oo
-s4,200.00
538,41"1.00
351
$109.00
2031
2032
2034
2039
2055
2204
2205
2206
ADMINISTRATIVE FEES
TULARE COUNTY ADMINISTRATIVE FEES
DEBT REPAYMENTTO L&L FUND BALANCE
FUND RESERVES TO OFFSET MAINTENANCE COST
Total
Total number of single-family equivalents
Cost per single'family equivalent
Tota SFE Assessment # Lots SFE r
nd Use
T 351 s109.00 351
sl mily 351 35r.
ASSESSM ENT DISTRICT OO-01
s-YEAR FUND BALANCE
G/L ACCOUNT #: 050-5006
DEL LAGO ESTATES
FY 25-26 FY 24-25 FY 23-24 FY 22-23 FY 2L-22
BEGINNING FUND BALANCE
Street Maintenance Fund 50.00
Surplus (or Deficit) from Prior Year 5332,201..70
TOTAL BEGINNING FUND BALANCE 5332,2OI,7O
so.oo
5220,742.70
5zzo,742.7o
s0.oo
5124,844.7O
5t24,a44.70
So.oo
s49,328.30
S49,328.30
So.oo
572,132.91
$72,Ls2.9L
REVENUE
Assessment Revenue - Streets
Assessment Revenue - Other
lnterest
Other (Non Assessment Source)
So'oo
542s,712.0O
So'oo
5o'oo
TOTAL REVEN UE s42S,7t2.OO
so.oo
542s,7t2.00
s0.00
so.oo
s425,7L2.00
5o.oo
542s,7L2.0O
So.oo
so.oo
S42s,7Lz.oo
5o.oo
542s,7L2.0O
s0.00
so.0o
$42s,772.OO
So.oo
s410,508.00
so.o0
So.oo
$410,s08.00
OPERATING EXPENSE
2013 Postage 5L,000.00
2014 Repairs & Maintenance 525,000.00
20L8 Contractual Maintenance 51"92,622.00
Level of Service A
2031 Street Maintenance 50.00
2032 General Supplies 520,000.00
2034 Utilities 537,000.00
2039 Printing, Copying & Advertising 5L,896.00
2055 Administrative Fees 50.00
2204 f ulare County Administrative Fees 5L,464.00
2206 Park Maintenance 50.00
Subtotal District Specific Expenditures 5218,982.00
050-500C City Administation Cost Share 534,75L.95
TOTAL OPERATING EXPENSE SSTS,ZSS.SS
so.0o
520,2s4.81"
s224,606.si
A
50.oo
s2,ooo.oo
sss,879.9s
S4oo.oo
$o.oo
5i",464.00
5o.oo
s284,60s.30
529,547.70
S314,253.00
s0.00
s2s,020.0e
5229,sL7.74
so.oo
so.oo
s3s,294.66
st,346.73
So.oo
s1,464.00
So.oo
5292,543.22
537,r70.78
S329,814.00
s0.oo
s19,46s.43
52s8,822.68
A
50.00 5o.oo
533,142.0s
5o.oo
5o.oo
51,464.00
So.oo
531.2,894.L6
s37,301.43
S3s0,195.s9
s0.oo
s 130,967.63
5233,377.7r
A
50.00 So.oo
s34,671..s7
s302.81
s0.oo
51,464.00
so.oo
5400,783.72
s32,s28.89
$43s,312.6L
ADJUSTMENTS
Debt Repayment to Fund Balance
Fund Reserve Drawdown
5112,000.00
so.oo
s0.oo
so.oo
so.oo
s0.00
so.oo
So.oo
50.00 5o.oo
YEAR-END FUND BALANCE (CARRYOVER)
Target Reserve (Fund Balance)
$sso,rzg.zs
5627,467.90
5332,2OL.7O
s528,s06.00
5220,742.7O
s6s9,628.01
5724,A44.70
S1,0s0,s86.78
s49,328.30
51,299,937.84
ASSESSMENTS
CPI Adjustment Eligible?
CPI Adjustment Applied
Maximum Assessment (per SFE)
Proposed Assessment (per SFE)
No
N/A
s336.oo
s336.00
No
N/A
s336.00
s336.oo
No
N/A
5336.00
s336.oo
No
N/A
s336.oo
s335.oo
No
N/A
s336.00
s324.oo
ASSESSMENT DISTRICT OO-01:
FISCAL YEAR 2025.26 BUDGET DETAIL
LINE
ITEM CATEGORy
DEL TAGO ESTATES
cosT
2OT3 POSTAGE 51,o0o.oo
s2s,000.00
5192,622.00
2014 REPAIRS AND MAINTENANCE
2018 CONTRACTUALMAINTENANCE
2O3t MATERIALS / STREET MAINTENANCE
2032 GENERALSUPPLIES
2034 UTtLTTTES
2039 PRINTING, COPYING, AND ADVERTISING
2055 ADMINISTRATIVE FEES
2204 TULARE COUNTY ADMINISTRATIVE FEES
2205 DEBT REPAYMENT TO L&L FUND BALANCE
2206 FUND RESERVES TO OFFSET MAINTENANCE COST
E
s12,038.86
so.oo
s2o,0oo,oo
s37,000.00
s1,8s6.00
s34,7s 1.9s
s1.,464.00
s112,000.00
s0.00
Total 542s,73400
Total number of single-family equivalents L267
Cost per single-family equivalent 5336.00
Level of Service
Monthly Cost
A
s16,0s1.81
B
51.s,249.22
CD
513,644.03 512,841".4s
Land Use # Lots SFE per lot Total SFE Assessment
single-family 1,261 1 1,261, s336.00
single-family (double size lot merger) 3 2 6 s672.00
1,264 1267
ASSESSM ENT DISTRICT O1-01:
s.YEAR FUND BALANCE
G/L ACCOUNT #r 050-5007
AUTUMN GLEN SUBDIVISION
FY 25-26 FY 24-25 FY 23-24 FY 22-23 FY 2l-22
BEGINNING FUND BALANCE
Street Ma intenance Fund
Surplus (or Deficit) from Prior Year
TOTAL BEGINNING FUND BALANCE
so.o0
59,172.89
59,772.89
5o.oo
59,4s4.38
$9,454.38
5o.oo
s8,870.99
s8,870.es
s0.00
57,178.94
51,778.94
So.oo
56,9s1.11
S6,951.u
REVENUE
Assessment Revenue - Streets
Assessment Revenue - Other
I nterest
Other (Non Assessment Source)
So'oo
s4,o48.oo
so'oo
s0.00
TOTALREVENUE s4,048.00
5o.oo
54,224.00
So.oo
s0.00
54,224.OO
So.oo
s4,400.00
So.oo
so.oo
s4,400.00
so.o0
s4,40o.oo
529.7s
So.oo
s4,429.73
s0.00
s2,393.00
-s3se.96
s3.06
s2,036.10
OPERATING EXPENSE
20L3 Postage
2014 Repairs & Maintenance
2018 Contractual Maintenance
Level of Service
2031 Street Maintenance
2032 General Supplies
2034 Utilities
2039 Printing, Copying & Advertising
2055 Administrative Fees
2204 Tulare County Administrative Fees
Subtotal District Specific Expenditures
050-5000 City Administation Cost Share
TOTAL OPERATING EXPENSE
5i"oo.oo
s2s0.oo
5471,.00
A
So.oo
s1"oo.0o
$soo.oo
S1i2.oo
so.oo
5288.00
5L,841.00
52,208.07
s4,049.07
5o.oo
51"00.00
s890.1s
A
$o.oo
5L00.00
5384.2s
5L32.00
So.oo
s23s.0o
51",841".40
52,064.08
S3,905.48
5o.oo
s6o.oo
541,L.L4
C
so.oo
5o.oo
5376.00
s93.64
So.oo
s288.00
51.,228.18
52,s87.84
s3,816.62
50.00 So.oo
$371.6s
so.oo
5o.oo
s369. r.1
s0,00
s0,00
50.00 5740.76
52,s96.e4
Ss,gsz.zo
so.o0
so.oo
s3s7.03
A
So.oo
s0.00
s360.8s
s21.03
so.o0
5288.00
s1,o27.oo
518L.21
$L,2o8.27
ADJUSTMENTS
Debt Repayment to Fund Balance
Fund Reserve Drawdown
.00
.00
$o
So
50.00 s0.00
so.0o
so.oo
So.oo
5o.oo
so.oo
5o.oo
YEAR-END FUND BALANCE (CARRYOVER)
Target Reserve (Fund Balance)
s9,77t.83
s8,098.13
s9,772.89
s7,810.96
s9,454.38
57,633.24
$8,870.99
s10,013.09
57,778.94
s3,624.8t
ASSESSMENTS
CPI Adjustment Eligible?
CPI Adjustment Applied
Maximum Assessment (Per SFE)
Proposed Assessment (per SFE)
No
N/A
ss0.00
s46.00
No
N/A
5so.oo
$48.00
No
N/A
5so.oo
$so.oo
No
N/A
ss0.0o
sso.oo
No
N/A
ss0.00
s27.00
ASSESSM ENT DISTRICT 01..01:
FISCAL YEAR 2025.26 BUDGET DETAIL
tINE
ITEM CATEGORY
AUTUMN GLEN SUBDIVISION
cosr
2OL3 POSTAGE
2014 REPAIRS AND MAINTENANCE
2018 CONTRACTUALMAINTENANCE
s100.00
s2s0.00
547r.00
so.0o
sloo.oo
ss00.00
5132.00
52,208.07
s288.00
So.oo
so.oo
Level of Service
Monthly Cost
A
s39.18
B
s33.31
c
527.43
D
52s.47
E
s23,s1
2031, MATERIALS / STREET MAINTENANCE
2032 GENERAL SUPPLIES
2034 UTILITIES
2039 PRINTING, COPYING, AND ADVERTISING
2055 ADMINISTRATIVEFEES
2204 TULARE COUNTY ADMINISTRATIVE FEES
2205 DEBT REPAYMENTTO L&L FUND BALANCE
2206 FUND RESERVESTO OFFSET MAINTENANCE COST
Total
Total number of single-family equivalents
Cost per single-family equivalent
s4,049.00
546,00
88 Land Use # Lots SFE per lot Total SFE Assessment
single-family 88 1, 88 s46.00
88 88
ASSESSM ENT DISTRICT 03.01:
s-YEAR FUND BALANCE
G/L ACCOUNT #: 050-5008
SHADOW WOOD AND MAJESTIC
BEGINNING FUND BATANCE
Street Maintenance Fund
Surplus (or Deficit) from Prior Year
TOTAL BEGINNING FUND BATANCE
FY 25-26
s0.00
s3,092,e6
$3,092.96
FY 24-25
So.oo
5s,394.46
Ss,394.46
FY 23-24
So.oo
5r0,072.09
S10,072.09
FY 22-23
So.oo
$2,99s.61
S2,995.61
FY 2I-22
5o.oo
(S114.20)
($114.20)
REVENUE
Assessment Revenue - Streets
Assessment Revenue - Other
I nterest
Other (Non Assessment Source)
s0.00
s16,140.00
s0.00
5o'oo
TOTAL REVENUE $1.5,140.00
s0.00
s16,140.00
50.00 s0.00
S16,140.00
So.oo
516,140.00
So.oo
$o.oo
S16,t4o.oo
s0.00
516,r"40.00
(S1ss.13)
s1.31
S15,996.18
So.oo
516,140.00
(S242.0s)
5o.oo
Srs,agz.gs
OPERATING EXPENSE
2013 Postage
2014 Repairs & Maintenance
201"8 Contractual Maintenance
Level of Service
2031 StreetMaintenance
2032 General Supplies
2034 Utilities
2039 Printing, Copying & Advertising
2055 AdministrativeFees
2070 Basln Maintenance
2204 Tulare County Administrative Fees
Subtotal District Specific Expenditures
050-5000 City Administation Cost Share
TOTAL OPERATING EXPENSE
s26o.oo
s1,100.00
54,2s2.00
E
5o.oo
ssoo.00
Ss,ooo.oo
s404.oo
so.oo
so.oo
s469.oo
$ 11,98s.00
s6,749.66
$18,734.55
5o.oo
5s04.oo
54,700.00
E
50.oo
s2o0.0o
s6,0s8.98
52oo.o0
5o.oo
so.oo
5469.oo
5 12,13 1.98
$6,309.s2
s18,441.s0
so.oo
s2,630.40
s4,690.16
D
$o.oo
s0.00
54,831..s]
s28s.9s
so.oo
so.oo
s469.00
$1"2,907.08
s7,910.ss
s20,817.63
so,o0
s1,0s0.00
54,s10.78
A
50.00 So.oo
51,2s7.3s
so,oo
so.oo
so.oo
$469.00
57,287.06
51",622.64
s8,909.70
50.00 s608.s8
54,228.89
A
5o.oo
s0.00
51.,425.33
So.oo
50.00 50.00
5469.00
s6,731.80
s6,0s6.34
$rz,7BB.t4
ADJUSTMENTS
Debt Repayment to Fund Balance
Fund Reserve Drawdown
5o.oo
(52,700.00)
s0.oo
So.oo
50.00 $o.oo
5o.oo
So.oo
s0.00
5o.oo
YEAR-END FUND BALANCE (CARRYOVER)
Target Reserve (Fund Balance)
(s2,201.70)
537,469.3r
$s,osz.ge
s36,883.00
S5,394.46
547,63s.27
S10,072.09
s26,729.10
s2,99s.61
538,364.42
ASSESSMENTS
CPI Adjustment Ellgible?
CPI Adjustment Applied
Maximum Assessment (per SFE)
Proposed Assessment (per SFE)
No
N/A
560.00
$60.oo
No
N/A
s60.oo
s60.00
No
N/A
s60.oo
$60,00
No
N/A
560,oo
S6o.oo
No
N/A
s6o.oo
$so.oo
ASSESSMENT DISTRICT O3-01:
FISCAL YEAR 2025.26 BUDGET DETAIL
LINE
ITEM CATEGORY
SHADOW WOOD AND MAJESTIC
cosT
2073 POSTAGE
5413.3s
D
s383.82
E
s3s4.30
s260.00
5 1,100.00
s4,2s2.00
s0.00
ss00.00
ss,ooo.oo
s404.00
56,749.66
5469.00
$o,oo
-s2,700.00
s 16,03s.00
269
s60.00
201.4 REPAIRS AND MAINTENANCE
201-8 CONTRACTUALMAINTENANCE
Level of Service A B
Monthly Cost 5590.50 5501.92
C
203r
2032
2034
2039
2055
2204
2205
2206
MATERIALS / STREET MAINTENANCE
GENERAL SUPPLIES
UTILITIES
PRINTING, COPYING, AND ADVERTISING
ADMINISTRATIVE FEES
TULARE COUNTY ADMINISTRATIVE FEES
DEBT REPAYMENT TO L&L FUND BALANCE
FUND RESERVES TO OFFSET MAINTENANCE COST
Total
Total number of single-family equivalents
Cost per single-family equivalent
Land Use # Lots SFE per lot Total SFE Assessment
single-family 269 I 269 s60.00
269 269
ASSESSMENT DISTRICT 03-02:
s.YEAR FUND BALANCE
G/t ACCOUNT #: 050-5009
KAWEAH ESTATES
FY 25-26 Fy 24-25 Fy 23_24 Fy 22-23 Fy 2t-22
BEGINNING FUND BALANCE
Street Maintenance Fund
Surplus (or Deficit) from prior year
TOTAL BEGINNING FUND BALANCE
REVENUE
Assessment Revenue - Streets
Assessment Revenue - Other
I nterest
Other (Non Assessment Source)
TOTAL REVENUE
OPERATING EXPENSE
201,3 Postage
s0.00
514,987.1r
S14,982.il.
So.oo
52s,299.63
$25,299.63
s0.00
s38,810.87
S38,810.87
So.oo
s41,s51.19
S41,ssr.19
So.oo
54s,379.78
54s,379.7s
s0.00
s6,090.00
50.00 So.oo
$6,0e0.00
So.oo
s6,090.00
50.00 . So.oo
$5,0s0.00
5o.oo
s6,090.00
$o.oo
s0.00
$6,o9o.oo
5o.oo
57,090.00
s1s8.89
s0.00
S7,z4&.g9
So.oo
s6,17s.00
(s2,349.98)
s19.e8
s3,84s.00
201"4
20L8
203L
2032
2034
2039
2055
2204
050-5000
Repairs & Maintenance
Contractual Maintenance
Level of Service
Street Maintenance
General Supplies
Utilities
Printing, Copying & Advertising
Administrative Fees
Tulare County Administrative Fees
Subtotal District Specific Expenditures
City Administation Cost Share
Si.4o.oo
Ssoo.oo
56,31"6.00
E
So.oo
5100.00
5L,2oo.oo
s218.00
So.oo
Si4s.oo
s9,119.00
S j,638.2s
Srz,7s7.z9
5o.oo
51",000.00
SLo,2ss.oo
E
s0.00
51"99.2L
5L,102.26
51oo.o0
So.oo
s j4s.00
5i.3,0o1".47
5s,qot.oq
sr6,402.5L
s0.00
s7,472.90
$6,L02.21"
c
50.00 564.64
5r,049.43
s303.01
s0.00
s34s.00
s1s,337.19
54,264.0s
5t9,6oL.24
So.oo
54Be.e2
s3,416.69
c
So.oo
s288.90
51,134.66
s0.00
s0.00
s380.00
Ss,7ro,L7
54,279.04
s9,989.21
5o.oo
528r.29
54,649.07
s0.00
5o.oo
51",21,2,38
S34.66
So.oo
s34s.00
56,s22.40
s1,1s1.19
57,679.s9
TOTAL OPERATING EXPENSE
ADJUSTMENTS
Debt Repayment to Fund Balance
Fund Reserve Drawdown
s0.00
(s6,600.00)
s0.oo
s0.00
s0.00
s0.00
s0.00
5o.oo
So.oo
So.oo
YEAR.END FUND BALANCE (CARRYOVER) s!,779.82
s2s,s14.58
St4,9B7.tr
s32,80s.03
52s,299.69
539,202,49
S38,810.87
529,967.63
s41,ss1.19
523,02O.77
Target Reserve (Fund Balance)
ASSESSMENTS
CPI Adjustment Eligible?
CPI Adjustment Applied
Maximum Assessment (per SFE)
No
N/a
s42.00
s42.00
No
N/A
542.00
S42.oo
No
N/a
542.00
s42.00
No
N/a
s42.00
S42.oo
No
N/A
542.0O
$42.00
Proposed Assessment (per SFE
ASSESSMENT DISTRICT 03-02:
FISCAL YEAR 2024-25 BUDGET DETAIL
LINE
ITEM CATEGORY
KAWEAH ESTATES
cosT
20 13 POSTAGE
REPAIRS AND MAINTENANCE
CONTRACTUAL MAI NTENANCE
Level of Service A B
Monthly Cost 5877.U 5745.60
MATERIALS / STREET MAINTENANCE
GENERAL SUPPLIES
UTILITIES
PRINTING, COPYING, AND ADVERTISING
ADMINISTRATIVE FEES
TULARE COUNTY ADMINISTRATIVE FEES
20L4
2018
203L
2032
2034
2039
2055
2204
c
s614.04
D
5s70.16
E
s526.31
Sr+o.oo
s8oo.00
s6,316.00
s0.00
s100.00
s1,200.00
5218.00
s3,638.29
s34s.00
s0.00
-s6,600.00
2205 DEBT REPAYMENTTO L&L FUND BALANCE
2206 FUND RESERVES TO OFFSET MAINTENANCE COST
Total
Total number of single-family equivalents
Cost per single-family equivalent
56,157.00
1.45 542.00
Land Use # Lots SFE per lot TotaI SFE Assessment
si family 1.45 L 1,45 s42.00
I45 145
ASSESSMENT DISTRICT O5-01:
s-YEAR FUND BALANCE
G/r ACCOUNT #: 050-5010
ACADEMY ESTATES
FY 25-26 Fy 24-25 Fy 23-24 Fy 22-23 Fy 2t-22
BEGINNING FUND BALANCE
Street Maintena nce Fund
Surplus (or Deficit) from Prior Year
TOTAL BEGINNING FUND BALANCE
s34,6s6.00
523,11s.98
5s7,77L.98
s32,832.00
523,L3s.1.2
sss,967.12
s31,008.00
$23,883.e0
S54,891,90
s29,184.00
527,3s6.9L
Ss6,540.91
s27,360.00
s38,869.2e
566,229.29
REVENUE
Assessment Revenue - Streets
Assessment Revenue - Other
I nterest
Other (Non Assessment Source)
51,824.00
57,676.00
s0'00
s0.00
TOTALREVENUE s9,500,00
51,824.00
s9,044.00
s0.oo
so.oo
Sr.o,868.oo
s1,824.00
59,s76.00
50.00 s0.00
sr1,400.00
s1,824.00
s7,904.00
So.oo
s0.00
S9,728.00
s1,824.00
58,s26.00
153,429.67l|
529.17
s6,949.50
OPERATING EXPENSE
2013 Postage
20L4 Repairs & Maintenance
201,8 Contractual Maintenance
Level of Service
2031 StreetMaintenance
2032 GeneralSupplies
2034 Utilities
2039 Printing, Copying & Advertising
2055 AdministrativeFees
2062 Maintenance Fee
2204 Tulare County Administrative Fees
5ubtotal District Specific Expenditures
050-5000 City Administation Cost Share
TOTAL OPERATING EXPENSE
5100.00
s2,000.00
$2,1i.4,00
So.oo
51",000.00
52,000.00
s114.00
so.oo
s0.00
s276.00
s7,604.00
5t,goo.gz
s9,s10.97
So.oo
Ssoo.oo
54,508.29
5o.oo
5400.00
51,496.23
s1"00.00
5o.oo
So.oo
5276.00
57,280.s2
$L,782.62
59,063.14
s0.00
51.,079.81
ss,3s6.07
A
s0.00
s0.00
s1,468.s4
s80.78
s0.00
s0.00
s104.s7
s8,08e.83
52,234.9s
ito,324.78
s0.00
52,062.80
ss,43s.46
so.oo
s0.00
sr",s1s.94
s0.00
s0.00
So.oo
5120.00
59,134,20
52,242.81_
511,377.o7
So.oo
ss,8e0.00
56,326.96
A
so.oo
so.oo
s1,802.01
s18.16
s0.00
s0.00
s104.s7
5r4,1"4r.70
52,496.r8
S16,637.88
ADJUSTMENTS
Debt Repayment to Fund Balance
Fund Reserve Drawdown
s0.oo
s0.00
so.oo
s0.00
so.oo
so.oo
so.oo
So.oo
so.oo
so.oo
YEAR-END FUND BALANCE (CARRYOVER) Ss7,t6t.o1
5ss,s01.93
5s7,77t.98
5s2,782.28
Sss,sdt.tz
5s3,481.s6
S54,891.90
56s,13e.02
S56,540.91
579,091.64 Target Reserve (Fund Bala nce)
ASSESSMENTS
CPI Adjustment Eligible?
CPI Adjustment Applied
Maximum Assessment (per SFE)
Proposed Assessment (per 5FE)
Yes
No
5174.00
s12s.0o
Yes
No
s174.00
s143.00
Yes
No
5r74.O0
Sr.so.oo
Yes
No
s174.00
s128,00
Yes
No
5r74.00
s139.00
ASSESSM ENT DISTRICT O5-01.:
FISCAL YEAR 2024-25 BUDGET DETAIL
LINE
ITEM CATEGORY
ACADEMY ESTATES
cosT 201.3 POSTAGE
2014 REPAIRS AND MAINTENANCE
2018 CONTRACTUALMAINTENANCE
5100,00
52,000.00
s2,114.00
so.0o
s1,000.00
s2,000.00
s114.00
s1,906.97
s276.0O
So.oo
50,00
Level of Service
Monthly Cost
A
$r76.1,2
B
51.67.32 c
s14e,70
D
5140.90
E
S 132, 10
2031
2032
2034
2039
205s
2204
2205
2206
MATERIALS / STREET MAINTENANCE
GENERAL SUPPLIES
UTILITIES
PRINTING, COPYING, AND ADVERTISING
ADMINISTRATIVE FEES
TULARE COUNTY ADMINISTRATIVE FEES
DEBT REPAYMENTTO L&L FUND BALANCE
FUND RESERVES TO OFFSET MAINTENANCE COST
Total
Total number of single-family equivalents
Cost per single-family equivalent
5e,s11.00
s12s,00
76 Land Use # Lots
sr mi 76
76 SFE per lot Total SFE Assessment
1 76 s12s.00
76
ASSESSM ENT DISTRICT 05-02:
s-YEAR FUND BALANCE
G/L ACCOUNT #: 050-5011
PALM RANCH, WOODBRIDGE & CAMBRIDGE
Fy 25-26 FY 24-25 FY 23-24 FY 22-23 FY 2t-22
BEGINNING FUND BALANCE
Street Maintenance Fund 5457,296.00
Surplus (or Deficit) from Prior Year 5159,100.28
TOTAL BEGtNNTNG FUND BALANCE s516,396.28
s428,928.00
5113,679.9s
S542,607.95
5400,560.00
568,897.92
5469,4s7.92
5372,r92.00
539,338.s 1
$411,530.s1
5343,824.00
s1,s79.30
s34s,403.30
REVENUE
Assessment Revenue - Streets
Assessment Revenue - Other
I nterest
Other (Non Assessment Source)
528,368.00
s200,940,00
So'oo
so.oo
TOTAL REVENUE s229,308.00
s28,368.00
5192,666.00
s0.00
s0.00
s227,O34.OO
s28,368.00
5182,028.00
s0.00
50.00 s210,396.00
s28,368.00
s1s9,732.00
s0.00
so.oo
Sr.88,roo.oo
528,368.00
5162,841.00
(s17,886.61)
s 1s2.11
$r73,474.so
OPERATING EXPENSE
2OI3 Postage s1,200.00
20L4 Repairs & Maintenance 5 j5,000.00
20L7 Professional & Technical Svcs 50.00
2OI8 Contractual Maintenance 571,521.00
Level of Service B
203L street Maintenance 50.00
2032 General Supplies 515,000.00
2034 Utilities 516,000.00
2039 Printing, Copying & Advertising 51,773.00
2055 Administrative Fees 50.00
2062 Maintenance Fee 50.00
2204 Tulare County Administrative Fees 5L,382.00
Subtotal District Specific Expenditures S141,876.00
050-5000 City Administation Cost Share 529,658.34
TOTAL OPERATING EXPENSE $t71,534.34
So.oo
s28,867.64
So.oo
574,803.03
B
So.oo
s3oo.oo
s1s,768.64
54oo.oo
$o.oo
50.00 Si.,3B2.oo
5119,s21.32
$27,724.36
5t47,24s.68
50.00 s6,949.s6
so.oo
578,s09.L7
A
So.oo
564.64
514,496.46
51.,2s6.r7
so.oo
$o.oo
s1,210.s8
51"02,486.s8
534,7s9.39
5L37,24s.97
5o.oo
52,987.28
s0.00
s80,804.s3
c
5o.oo
so.oo
5r3,s4s.1.2
5o.oo
5o.oo
5o.oo
51,220.00
s98,ss6.93
s31,61s.66
$L3o,772.s9
50.00 57,473.78
so.oo
s65,635.73
A
So,oo
So.oo
s16,639.s4
5282.s0
so.oo
$0.00
s 1,210.s8
59r,242.1.3
5 r"6,10s.16
5t07,347.29
ADJUSTMENTS
Debt Repayment to Fund Balance
Fund Reserve Drawdown
ss8,000.00
so.o0
so.oo
50.00 5o.oo
50.00 so.oo
5o.oo
$o.oo
so,oo
YEAR-END FUND BALANCE (CARRYOVER)
Target Reserve (Fund Balance)
5732,t69.93
5828,732.68
s6r.6,396.28
s7s1.,187.3s
5s42,607.9s
5703,419.94
5469,4s7.92
s79r,077.77
s411,s30.s1
5694,233.87
ASSESSMENTS
CPI Adjustment Eligible?
CPI Adjustment Applied
Maximum Assessment (per SFE)
Proposed Assessment (per SFE)
Yes
Yes
s194.00
$194.00
Yes
Yes
5187.00
s187.00
Yes
Yes
s178.00
S178.oo
Yes
Yes
5171.00
s171.00
Yes
Yes
s162.00
S162.oo
ASSESSM ENT DISTRICT 05.02:
FISCAL YEAR 2024.25 BUDGET DETAIL
LINE
ITEM CATEGORY
PALM RANCH, WOODBRIDGE & CAMBRIDGE
cosr
2013 POSTAGE
2014 REPAIRS AND MAINTENANCE
2OL8 CONTRACTUALMAINTENANCE
Level of Service A
Monthly Cost $7,011.81-
s1,2oo.oo
s3s,000.00
s71,s21.00
2031 MATERIALS / STREET MAINTENANCE
2032 GENERAL SUPPLIES
2034 UTILITIES
2039 PRINTING, COPYING, AND ADVERTISING
2055 ADMINISTRATIVEFEES
2204 TULARE COUNTY ADMINISTRATIVE FEES
2205 DEBT REPAYMENTTO L&L FUND BALANCE
2206 FUND RESERVES TO OFFSET MAINTENANCE COST
D
s4,s57.68
E
54,207.09
So.oo
s 1s,000.00
s16,000.00
s1,773.00
s29,6s8.34
sr.,382.00
ss8,000.00
5o.oo
Total 5229,534.00
Total number of single-family equivalents LI82
cost per single-family equivalent S194.00
B
ss,e60.04
C
54,908.27
La nd Use # Lots SFE per lot Total SFE Assessment
single-family 1L82 1 LL82 s194.00
11,82 1,1,82
ASSESSM ENT DISTRICT O5-03
s.YEAR FUND BALANCE
G/L ACCOUNT #: 050-5012
ADMIRAL ESTATES
FY2s-26 FY24-25 FY23-24 FY22-23 FY2t-22
BEGINNING FUND BALANCE
Street Maintenance Fund
Surplus (or Deficit) from Prior Year
TOTAL BEGINNING FUND BALANCE
541",448.00
s9,74s.s3
ss1,193.53
s39,240.00
s8,638.23
547,87s.23
s37,032.00
sr2,268.11
$49,300.u
$34,824.00
s10,696.09
s4s,s20.09
s32,616.00
$17,736.39
$50,352.39
REVENUE
Assessment Revenue - Streets
Assessment Revenue - Other
lnterest
Other (Non Assessment Source)
52,208.00
s19,412,00
So'oo
so.oo
TOTATREVENUE 521,620.00
s2,208.00
$18,s84.00
So.oo
so.o0
s2O,792.0O
52,208.00
sr7,s72.OO
s0.oo
s0.00
S19,780.00
52,208.00
516,836.00
so.o0
s0.00
S19,044.00
s2,208.00
51s,916.00
(se,ooz.+a1
522.r7
S14,s38.69
OPERATING EXPENSE
201-3 Postage
201"4 Repairs & Maintenance
2018 ContractualMaintenance
Level of Service
2031 StreetMaintenance
2032 General Supplies
2034 Utilities
2039 Printing, Copying & Advertising
2055 AdministrativeFees
2062 Maintenance Fee
2204 Tulare County Administrative Fees
Subtotal District Specific Expenditures
050-5000 City Administation Cost Share
TOTAL OPERATING EXPENSE
5L00.00
sL,oo0.0o
ss,079.00
D
s2,2o8.oo
Ssoo.oo
58,800.00
51,38.00
$o.oo
$o.oo
5292.00
s18,117.00
s2,308.43
s2O,42s.43
50.00 5277.03
ss,8s6.61
D
so.oo
5200.00
58,ss3.16
$140.00
So.oo
so.oo
5292.00
s1s,318.80
s2,1s7.90
517,476.70
s0.00
5s,r42.69
54,664.29
c
so.oo
so.oo
58,47r.O2
597.84
50.00 50.00
5L20.s7
s18,496.4L
s2,70s.47
izL,zot.88
so.o0
536e.e8
54,024.64
c
50.00 so.oo
s8,024.38
s0.00
so,o0
50.00 5130,00
s12,s49.00
52,71.4.98
s15,253.98
s0.00
5o.oo
5s,322.03
D
So.oo
So.oo
s 1 1,000.19
521..99
5o.oo
so.oo
s120.s7
sr6,464.78
52,906.21
s19,370.99
ADJUSTMENTS
Debt Repayment to Fund Balance
Fund Reserve Drawdown
51,200.00
so.oo
s0.00
5o.oo
s0.00
s0.00
50.00 50.00
50.00 So.oo
YEAR-END FUND BALANCE (CARRYOVER)
Target Reserve (Fund Balance)
S53,588.10
s84,s06.87
551,193.53
576,401.40
547,878.23
581.,643.76
S49,300.1r.
582,823.93
s4s,s20.09
592,936.97
ASSESSMENTS
CPI Adjustment Eligible?
CPI Adjustment Applied
Maximum Assessment {per SFE)
Proposed Assessment (per SFE)
Yes
Yes
523s.00
s23s.00
Yes
Yes
5226.00
s226.oo
Yes
Yes
s21s.00
s21s,0o
Yes
Yes
s207.00
s207.oo
Yes
Yes
5r.97.00
s197.00
ASSESSM ENT DISTRICT 05-03:
FISCAL YEAR 2024-25 BUDGET DETAIL
tINE
ITEM CATEGORY
ADMIRAL ESTATES
cosr
201.3 POSTAGE
2014 REPAIRS AND MAINTENANCE
201.8 CONTRACTUALMAINTENANCE
s1o0.0o
$1,000.00
ss,079.00
ss28.98
2031. MATERIALS / STREET MAINTENANCE
2032 GENERAL SUPPLIES
2034 UTILITIES
2039 PRINTING, COPYING, AND ADVERTISING
2055 ADMINISTRATIVEFEES
2204 TULARE COUNTY ADMINISTRATIVE FEES
2205 DEBT REPAYMENTTO L&L FUND BALANCE
2206 FUND RESERVES TO OFFSET MAINTENANCE COST
E
5396.72
Total
Total number of single-family equivalents
Cost per single-family equivalent
Level of Service
Monthly Cost
B
ss02.s3
A
s449.63
D
s423.18
c
52,208.00
5s0o.o0
s8,8oo.0o
5138.00
52,308.43
s292.00
s1,200.00
so.oo
52L,62s.O0
s23s.oo
92 Land Use # Lots SFE per lot Total SFE Assessment
single-family 92 1 92 s23s.00
JZ 92
ASSESSMENT DISTRICT 05-04:
s-YEAR FUND BALANCE
G/t AccouNT #: 050-5013
BEGINNTNG FUND BALANCE
Street Maintenance Fund
Surplus (or Deficit) from prior year
TOTAL BEGINNING FUND
VALLEY ESTATES, MONTECITO AND SHERWOOD
FY 25-26 Fy 24_25 Fy 23_24 Fy 22_23 Fy 2L-22
$256,704.00
582,7ss.04
BALANCE S339,459.04
s243,192.00
ss1.,078.44
5294,270.44
s229,6SO.oo
53L,799.44
5261,419.44
S216,16s.00
522,446.s4
S238,614.54
s202,656.00
579,322.62
S281,978.62
REVENUE
Assessment Revenue - Streets
Assessment Revenue - Other
I nterest
Other (Non Assessment Source)
TOTAL REVENUE
PERATING EXPENSE
Postage
Repairs & Maintenance
Contractual Ma intenance
Level of Service
Street Maintenance
GeneralSupplies
Utilities
Printing, Copying & Advertising
Administrative Fees
Maintenance Fee
Tulare County Administrative Fees
Subtotal District Specific Expenditures
City Administation Cost Share
TOTAL OPERATING EXPENSE
ADJUSTMENTS
Debt Repayment to Fund Balance
Fund Reserve Drawdown
513,s 12.00
s6s,308.00
s0.00
5o.oo
$78,820.00
s 13,s 12.00
567,s60.00
so.o0
So.oo
S81,072.00
s13,s12,00
ss6,863.00
50.00 5o.oo
S70,375.00
513,s 12.00
5s0,670.00
So.oo
so.o0
s64,182.00
513,s 12.00
532,782.00
(514,602.18)
$1.24.1,8
s31,815.00
o
2013
2014
2018
2031
2032
2034
2039
20s5
2062
2204
050-5000
5600.00
54,000.00
51"4,963,00
A
513,s12.00
Sz,ooo.oo
Ss,ooo.oo
584s.00
So.oo
So.oo
5763,00
541,683,00
5i"4,126,60
Sss,Sog.oo
50.00 Ssoo.oo
51s,360.00
A
s0.00
Ssoo.oo
5s,3s4.98
5200,00
So.oo
So,oo
s76s.00
s22,677.98
5i.3,20s.42
S35,883.40
s0.00
$913.s7
s1s,3s8.26
A
s0.00
So.oo
53,s6s.8s
sse8.46
5o.oo
s0.00
Ss91.s7
52r,027.7r
S1_6,ss6.29
Ssz,ssc.oo
So.oo
5s,21,s.44
s15,629.6s
A
50.00 s0.00
s3,227.s3
s0.00
s0.00
50.00 5630.00
524,702.62
s1.6,614.48
s4L,317.1O
So,oo
s33,3s0,21
526,394.40
A
s0.00
s0.00
s3,430.28
5134.s6
So.oo
So,oo
S591.s7
s63,901.02
51.1,,279.06
S75,180.08
s23,000.00
So.oo
$0.00
so.o0
So.oo
So,oo
So.oo
50.00 So.oo
50.00 YEAR-END FUN D BALANCE (CARRYOVER) S385,469 .43 s339,4s9.04 $328,470.80
5294,27O.44
5318,360.00
SzoL,479.44 s238,514.54
s441,708.24
Target Reserve (Fund Bala nce)
ASSESSMENTS
CPI Adjustment Eligible?
CPI Adjustment Applied
Maximum Assessment (per SFE)
s381,83s.21 s3s3,531.31
Proposed Assessment (per SFE)
Yes
No
s1.44.0O
S14o.oo
yes
No
s144.00
S144.oo
Yes
No
5144.00
S12s.oo
Yes
No
s144.00
$r14,oo
Yes
No
s144.00
$sz.oo
ASSESSMENT DISTRICT 05-04:
FISCAL YEAR 2024-25 BUDGET DETAIL
LINE
ITEM CATEGORY
VALLEY ESTATES, MONTECITO AND SHERWOOD
cosr 201.3 POSTAGE
201.4 REPAIRS AND MAINTENANCE
201"8 CONTRACTUALMAINTENANCE
5600.00
s4,000.00
s14,963.00
S13,s12.00
52,000.00
ss,000.00
s84s.00
s14,126.60
s763.00
s23,000.00
so.oo
Level of Service
Monthly Cost
A
5L,246.86
B
51,184.s 1
c
s1,0s9.83
MATERIALS / STREET MAINTENANCE
GENERAL SUPPLIES
UTILITIES
PRINTI NG, COPYING, AND ADVERTISING
ADMINISTRATIVE FEES
TULARE COUNTY ADMINISTRATIVE FEES
DEBT REPAYMENT TO L&L FUND BALANCE
FUND RESERVES TO OFFSET MAINTENANCE COST
s997.49
E
s93s.14
Total
Total number of single-family equivalents
Cost per single-family equivalent
203L
2032
2034
2039
2055
2204
2205
2206
s78,S10.00
563
s140.00
Land Use # Lots SFE per lot Total SFE Assessment
stn le-fami 563 1, 563 5140.00
s63 563
ASSESSMENT DISTRICT 05-05:
s-YEAR FUND BALANCE
G/L ACCOUNT #: 050-5014
RANCHO VENTURA (INACTIVE)
FY 25-26 FY 24-25 FY 23-24 FY 22-23 FY 2t-22
BEGINNING FUND BALANCE
Street Maintenance Fund
Surplus (or Deficit) from Prior Year
TOTAT BEGINNING FUND BALANCE
so.oo
(s1,884.69)
(s1,884.69)
So.oo
(51,884.6e)
(s1,884.69)
so.oo so.oo 50.00
(s1,884.6e) (s1,884.6e) (s1,884.5e)
($1,884.5e) (s1,884.6e1 (s1,834.69)
REVENUE
Assessment Revenue - Streets
Assessment Revenue - Other
I nte rest
Other (Non Assessment Source)
So,oo
So.oo
So.oo
$o.oo
s0.00
50.00 so.o0
50.00 $0.00
$o.oo
$o.oo
So.oo
5o.oo
So.oo
So.oo
5o.oo
$o.oo
so.oo
50.00 TOTAL REVENUE s0.00
so.0o
So.oo
5o.oo
s0.00
so.oo
OPERATING EXPENSE
201,3 Postage
20L4 Repairs & Maintenance
20L8 Contractual Maintenance
Level of Service
2O3I StreetMaintenance
2032 General Supplies
2034 Utilities
2039 Printing, Copying & Advertising
2055 AdministrativeFees
2204 Tulare County Administrative Fees
Subtotal District Specific Expenditures
050-5000 City Administation Cost Share
TOTAL OPERATING EXPENSE
50.oo
5o,oo
So.oo
N/A
5o.oo
so.oo
so.oo
so.oo
so.oo
so.oo
5o.oo
5o.oo
s0.00
So.oo
5o.oo
so.oo
N/A
5o.oo
5o.oo
50.00 5o.oo
5o.oo
5o.oo
so.oo
$0.00
s0.00
So.oo
So.oo
so.0o
N/A
so.oo
5o.oo
5o.oo
50.00 50.00
5o.oo
So.oo
5o.oo
so.oo
So.oo
So.oo
s0.00
N/A
s0,00
so.oo
So.oo
s0.00
so.oo
So.oo
50.00 5o.oo
so.oo
lots
-t5,1 .
50.00 N/A
lots
s.f .
s.f.
lots
so.oo
so.oo
so.oo
So.oo
$o.oo
ADJUSTMENTS
Debt Repayment to Fund Balance
Fund Reserve Drawdown
50.00 so.0o
so.oo
5o.oo
s0.00
s0.00
5o.oo
So.oo
$o.oo
s0.oo
YEAR-END FUND BALANCE (CARRYOVER}
Target Reserve (Fund Balance) so.o0
1,884.69)
So.oo
(s
so.oo so,oo
(s1,884.6s)
so.o0
ASSESSMENTS
CPI Adjustment Eligible?
CPI Adjustment Applied
Maximum Assessment (per SFE)
Proposed Assessment (per SFE)
Yes
No
5t74.Oo
$o.oo
Yes
No
s174.00
So.oo
Yes
No
5r74.0o
s0.00
Yes
No
s174.oo
$o.oo
Yes
No
5r74.00
9o.oo
ASSESSM ENT DISTRICT O5-05:
FISCAL YEAR 2024-25 BUDGET DETAIL
LINE
ITEM CATEGORY
RANCHO VENTURA (tNACT|VE)
cosT
2OT3 POSTAGE So,oo
5o.oo
so.o0
So,oo
5o.oo
so.0o
50.00 so,oo
so.oo
s0.00
50.00 so.oo
0 s0.oo
2014 REPAIRS AND MAINTENANCE
20].8 CONTRACTUALMAINTENANCE
2031 MATERIALS / STREET MAINTENANCE
2032 GENERAL SUPPLIES
2034 UTILITIES
2039 PRINTING, COPYING, AND ADVERTISING
2055 ADMINISTRATIVEFEES
2204 TULARE COUNTY ADMINISTRATIVE FEES
2205 DEBT REPAYMENTTO L&L FUND BALANCE
2206 FUND RESERVES TO OFFSET MAINTENANCE COST
D
s0.00 50.00
Total
Total number of single-family equivalents
Cost per single-family equivalent
Level of Service
Monthly Cost
A
s0.00 s0.00
B
So.oo
C E
Land Use # Lots SFE per lot Total SFE Assessment
single-family 0 1 0 50.00
0 0
ASSESSM ENT DISTRICT O5-06:
s.YEAR FUND BALANCE
G/L ACCOUNT #: 050-5015
THE GREENS AND KCOK RANCH
FY 25-26 FY 24-25 FY 23-24 FY22-23 FY2t-22
BEGINNING FUND BALANCE
street Maintenance Fund 580,112.00
Surplus (or Deficit) from Prior Year 562,169.60
TOTAL BEGINNING FUND BALANCE SI42,2AL6O
570,680.00
547,73s.87
s118,41s.87
s63,360.00
525,L49.07
S88,509.07
ss6,040.00
5r9,667.42
575,7o7.42
550,904.00
$20,804.99
S71,708.99
REVENUE
Assessment Revenue - Streets
Assessment Revenue - Other
I nterest
Other (Non Assessment Source)
s9,432.00
549,668.00
So'oo
so.oo
TOTALREVENUE s59,100.00
57,320.00
s43,476.00
s0.oo
so.0o
Sso,7s5.oo
s7,32o.oo
s48,984.00
so.oo
s0.00
$56,304.00
ss,136.00
s32,919.00
so.oo
50.00 S38,055.00
ss,136.00
530,937.00
(S3,zl:.+:1
s31.s8
S32,391.15
OPERATING EXPENSE
2013 Postage
20L4 Repairs & Maintenance
2OI7 Professional & Technical Svcs
201"8 Contractual Maintenance
Level of Service
203I StreetMaintenance
2032 General Supplies
2034 Utilities
2039 Printing, Copying & Advertising
2055 AdministrativeFees
2062 Maintenance Fee
2204 Tulare County Administrative Fees
Subtotal District Specific Expenditures
050-5000 City Administation Cost Share
TOTAL OPERATING EXPENSE
5400.00
s4,200.00
50.00 s9,s92.oo
A
s9,432.00
52,s00.00
S6,600.oo
S6oo.oo
So.oo
5o.oo
ssss.00
s33,917.00
5s,369.62
599,286.62
So.oo
5s00.00
5o.oo
s14,s40.00
A
so.oo
$soo.oo
$s,66s.Bo
5200.00
$o.oo
$o.oo
ss0s.00
s21,910.80
ss,oLe.47
$26,93o.27
5o.oo
51",993.L2
s0.00
s 12,00s.23
A
5o,oo
5o.oo
5s,464.22
5278.49
so.o0
5o.oo
s333.s7
520,014.63
56,322.56
526,997.19
so.o0
So.oo
So.oo
s13,628.69
N/A
so.oo
so.oo
ss,049.88
so.oo
so.oo
5o.oo
5230.00
518,908.s7
56,344.78
525,253.35
5o.oo
s1,o2s,o0
so.oo
51.4,677.3s
N/A
5o.oo
50.00 56,41.4.48
ss1.39
so.oo
so.oo
s242.s7
522,4!0.79
5s,981.e3
528,392.72
ADJUSTMENTS
Debt Repayment to Fund Balance
Fund Reserve Drawdown
s19,800.00
50.00 so.oo
So.oo
So.oo
5o.oo
5o.oo
so.oo
5o.oo
so.oo
YEAR.END FUND BALANCE (CARRYOVER)
Target Reserve (Fund Balance)
s181,894.99
5168,rL7.23
sr42,281.60
5131,850.s4
S118,415.87
5123,474.38
S88,509.07
s136,936.06
s75,7O7.42
sL41,218.1.6
ASSESSMENTS
CPI Adjustment Eligible?
CPI Adjustment Applied
Maximum Assessment (per SFE)
Proposed Assessment (per SFE)
Yes
No
s184.0o
s1s0.0o
Yes
No
5r"84.00
s166.00
Yes
Yes
$184.00
S184.oo
Yes
Yes
5177.00
5t77.00 $o.oo
Yes
Yes
s168,00
ASSESSMENT DISTRICT 05-06:
FISCAL YEAR 2024-25 BUDGET DETAIL
LINE
ITEM CATEGoRY
THE GREENS AND KCOK RANCH
coST
2013 POSTAGE
201.4 REPAIRS AND MAINTENANCE
2OT8 CONTRACTUAL MAINTENANCE
540o.oo
s4,200.00
se,s92.0o
s9,432.00
s2,s0o.oo
s6,600.00
5600.00
5s,369.62
5s93.00
519,800.00
so.oo
Level of Service
Monthly Cost s799.32
tt
s7se.36
c
5619.42
D
s639,46
E
ss99.s0
203'J, MATERIALS / STREET MAINTENANCE
2032 GENERAL SUPPLIES
2034 UTILITIES
2039 PRINTING, COPYING, AND ADVERTISING
2055 ADMINISTRATIVEFEES
2204 TULARE COUNTY ADMINISTRATIVE FEES
2205 DEBT REPAYMENT TO L&L FUND BALANCE
2206 FUND RESERVES TO OFFSET MAINTENANCE COST
Total
Total number of single-family equivalents
Cost per single-family equivalent
ss9,087.00
51s0.00
394
Land Use # Lots SFE per lot Total SFE Assessment
single-familv 392 L 392 s1s0.00
single-family (double size lot merger) 1, 2 2 s300.00
393 394
ASSESSMENT DISTRICT 05.07
s.YEAR FUND BALANCE
G/L ACCOUNT #: 050-5015
WESTGATE ESTATES
FY 25-26 Fy 24-25 Fy 23-24 Fy 22_23 Fy 2L-22
BEGINNING FUND BALANCE
Street Maintenance Fund
Surplus (or Deficit) from prior year
S109,032.oo
542,1,14.63
s103,416.00
s33,682.88
S137,098.88
597,800.00
s29,0s2.s3
S126,852.s3
592,184.00
s38,708.02
S130,892.02
s86,s68.00
s3e,s9e,38
S126,167.38 TOTAL BEGINNING FUND BALANCE 5151 ,146.63
REVENUE
Assessment Revenue - Streets
Assessment Revenue - Other
lnterest
Other (Non Assessment Source)
ss,616.00
s32,994.00
50'00
s0.00
TOTALREVENUE 538,510.00
ss,616.00
s31,s90.00
s0.00
s0.00
s37,206.00
5s,616,00
s29,718.00
50.00 50.00
S35,334.00
ss,616.00
s28,314.00
s0.00
So.oo
S33,930.00
5s,616,00
s26,1s3.00
(s6,s33,s4)
$ss.s6
S25,331.02
OPERATING EXPENSE
20L3
2074
201,8
203L
2032
2034
2039
2055
2062
2204
050-5000
Postage
Repairs & Maintenance
Contractual Maintenance
Level of Service
Street Maintena nce
GeneralSupplies
Utilities
Printing, Copying & Advertising
Administrative Fees
Maintenance Fee
Tulare County Administrative Fees
Subtotal District Specific Expenditures
City Administation Cost Share
TOTAL OPERATING EXPENSE
s200.00
54,200.00
s10,462.00
A
Ss,616.oo
S2,ooo.oo
s4,800.00
$ss0.00
So.oo
s0.00
s434.00
s28,062.00
5s,szt.qs
s33,933.4s
So,oo
Ssoo,oo
S11,s7o.oo
A
So.oo
5200.00
s4,61s.68
Szso.oo
So.oo
So.oo
S4s4.oo
s17,669.68
Ss,4s8.s8
523,1ss.26
s0.00
52,409.s9
510,68s.82
A
50.00 s0.00
s4,s99.s9
s248.78
s0.00
s0.00
5262.s]
s18,206.3s
s6,881.30
s2s,087.5s
s0.00
5133.79
s26,s70.s6
A
So.oo
So.oo
s4,079.6s
50.00 5o.oo
5o.oo
5280.00
s31,064.00
56,90s.49
537,969.49
s0.00
s86s.s8
s11,8sS.90
A
50.00 s0.00
54,471.86
sss.93
s0.00
s0.00
5262.s7
sL7,sr4.84
S3,091.s4
s20,606,38
ADJUSTMENTS
Debt Repayment to Fund Balance
Fund Reserve Drawdown
S4,6oo.oo
s0,00
s0.00
So.oo
So.oo
s0.00
s0.00
So.oo
$o.oo
s0,00
YEAR-END FUND BATANCE (CARRYOVER) s160,423.18
51.82,514.90
S1s1,146.63
S1ss,348.s2
S137,098.88
S 1s3,591.30
Stz6,8s2.sg
s211,708.46
s130,892.02
s1s4,003.14
Target Reserve (Fund Balance
ASSESSMENTS
CPI Adjustment Eligible,?
CPI Adjustment Applied
Maximum Assessment (per SFE)
Proposed Assessment (per SFE)
Yes
Yes
s16s.00
S16s.oo
Yes
Yes
51s9.00
s1se.00
Yes
Yes
s151.00
S1s1.oo
Yes
Yes
s14s,00
S14s.oo
Yes
Yes
S138.oo
Sr38.oo
ASSESSM ENT DISTRICT 05-07:
FISCAT YEAR 2024-25 BUDGET DETAIL
LINE
ITEM CATEGORv
WESTGATE ESTATES
cosT
2OL3 POSTAGE
2OL4 REPAIRS AND MAINTENANCE
201.8 CONTRACTUALMAINTENANCE
$200.00
54,200.00
s10,462.00
ss,616.oo
$2,000.00
S4,8oo.oo
53so.oo
ss,871,4s
S434.oo
s4,600.00
s0.00
Level of Service
Monthly Cost
A
5871..1s
B
5828.r1
c
s740.99
D
s697.40
E
2O3T MATERIALS / STREET MAINTENANCE
2032 GENERAL SUPPLIES
2034 UTILITIES
2039 PRINTING, COPYING, AND ADVERTISING
2055 ADMINISTRATIVEFEES
2204 TULARE COUNTY ADMINISTRATIVE FEES
2205 DEBT REPAYMENTTO L&L FUND BALANCE
2206 FUND RESERVES TO OFFSET MAINTENANCE COST
56s3.82
Total
Total number of single-family equivalents
Cost per single-family equivalent
s38,s33.00
234
s16s.oo
Land Use # Lots SFE per lot Total SFE Assessment
single-fa mily 234 L 234 516s.00
234 234
ASSESSMENT DISTRICT 05-08:
s.YEAR FUND BALANCE
G/L ACCOUNT#: 050-5017
CATIFORNIA RANCHOS AND COTTONWOOD ESTATES
FY25-26 FY24-25 FY 23-24 FY 22-23 FY 2t-22
BEGINNING FUND BATANCE
Street Maintenance Fund 569,529.00
Surplus (or Deficit) from prior year 552,433.23
TOTAL BEGINNING FUND BALANCE 5121,961.23
s53,648.00
548,11s.33
S111,763.33
ss9,832.00
539,22s.s4
s9s,os7.s4
ss6,016.00
530,42r.42
$a6,497.42
5s2,200.00
s43,s03.84
S95,703.84
REVENUE
Assessment Revenue - Streets
Assessment Revenue - Other
I nte rest
Other (Non Assessment Source)
ss,880.00
s36,678.00
s0,00
So'oo
TOTAL REVENUE s42,558.00
S3,816.00
s20,984.00
s0.00
50.00 S24,8oo.oo
s3,816.00
s23,864.00
s0.00
50.00 S27,680.00
s3,816.00
s22,744.00
s0.00
So.oo
s26,s60.00
S3,84o.oo
51"4,497.00
($4,9s6.00)
542.1"5
s13,423,rs
OPERATING EXPENSE
201,3
2014
201_8
2031,
2032
2034
2039
2055
2062
2204
050-s000
Postage
Repairs & Maintenance
Contractual Maintenance
Level of Service
Street Maintenance
General Supplies
Utilities
Printing, Copying & Advertising
Administrative Fees
Maintenance Fee
Tulare County Administrative Fees
Subtotal District Specific Expenditures
City Administation Cost Share
TOTAL OPERATING EXPENSE
Slso.oo
Ss,soo.oo
s7,704.00
A
ss,880,00
Si",soo.oo
S7,ooo.oo
Ssao.oo
5o.oo
5o.oo
544s.00
528,ss9.00
5i,989.s7
s32,s48.s7
So.oo
Ssoo.oo
S6,680.oo
A
so.oo
52oo.o0
52,897.68
sLs0.o0
s0.00
s0.00
S44s.oo
510,872.58
Ss,zzg,qz
$14,602.09
5o,oo
se3.2e
56,670.41
A
5o.oo
so.oo
53,r77.24
5169.9s
s0.00
s0.00
5187.s7
510,298.46
54,67s.76
st4,974.22
so.oo
so.oo
ss,980.10
A
s0.00
50.00 53,107.s9
s0.00
s0.00
5o.oo
s160.00
59,247.69
54,692.19
s13,939.88
So.oo
so.oo
s1.6,202.67
A
50.00 So.oo
52,8s7.1.3
538.24
50.00 5o.oo
51,87.s7
519,28s.61
s3,403.96
522,G89.s7
ADJUSTMENTS
Debt Repayment to Fund Balance
Fund Reserve Drawdown
s10,000.00
50.00 so.oo
So.oo
s0.00
so.oo
s0.00
s0.oo
s0.oo
s0.00
YEAR.END FUND BALANCE (CARRYOVER)
Target Reserve (Fund Balance)
5L4L,97O.66
5140,s05.1s
$rzt,96i,.23
$96,668.1e
slLr,763.33
s93,s96.43
s99,0s7,54
s 101,6s 1.64
596,497.42
sr24,1o8,71,
ASSESSMENTS
CPI Adjustment Eligible?
CPI Adjustment Applied
Maximum Assessment (per SFE)
Proposed Assessment (per SFE)
Yes
No
s173.00
$u3.oo
Yes
No
s 173.00
Slss.oo
Yes
Yes
s173.00
Su3.oo
Yes
No
s166.00
Sr66.oo
Yes
No
s166.00
S11s.oo
ASSESSMENT DISTRICT 05-08:
FISCAL YEAR 2024-25 BUDGET DETAIL
LINE
ITEM CATEGORY
CALIFORNIA RANCHOS AND COTTONWOOD ESTATES
cosr
2013 POSTAGE
201.4 REPAIRS AND MAINTENANCE
2OL8 CONTRACTUALMAINTENANCE
$1so.oo
ss,s00.00
s7,704.00
ss,880.oo
s1,s0o.o0
S7,ooo.oo
s380.00
s3,989.s7
s44s.oo
510,000.00
s0.00
s42,s49.00
246
$173.00
Level of Service
Monthly Cost
A
s641.93
B
ss4s.6s
c
s449.3s
D
5417.26
E
s38s.15
2031 MATERIALS / STREET MAINTENANCE
2032 GENERAL SUPPLJES
2034 UTILITIES
2039 PRINTING, COPYING, AND ADVERTISING
2055 ADMINISTRATIVEFEES
2204 TULARE COUNTY ADMINISTRATIVE FEES
2205 DEBT REPAYMENTTO L&L FUND BALANCE
2206 FUND RESERVES TO OFFSET MAINTENANCE COST
Total
Total number of single-family equivalents
Cost per single-family equivalent
Land Use # Lots SFE per lot Total 5FE Assessment
single-family 244 1 244 5173.00
single-family (double size lot merger) I 2 2 5346.00
245 246
ASSESSM ENT DISTRICT 07.01:
s-YEAR FUND BALANCE
G/L ACCOUNT #: 050-5018
GOBLE COURT
FY 25-26 FY 24-25 FY 23-24 FY 22-23 FY 2L'22
BEGINNING FUND BALANCE
Street Maintenance Fund
Surplus (or Deficit) from Prior Year
TOTAT BEGINNING FUND BALANCE
s26,2s6.00
524,1L4.65
ss0,370.6s
524,768.0O
s22,688.33
547,4s6.33
s23,280.00
s20,6s6.60
s43,936.60
52]-,792.00
$18,69s.7s
540,487.75
s20,304.00
5L9,449.41"
$39,7s3.41
REVENUE
Assessment Revenue - Streets
Assessment Revenue - Other
lnterest
Other (Non Assessment Source)
s1,488.00
s4,092.00
$o.oo
so.oo
TOTALREVENUE s5,580.00
s1,488.00
ss,208.00
So.oo
So.oo
S6,695.00
s1,488.00
5s,s80.00
5o.oo
5o.oo
S7,o68.oo
s1,488.00
$s,s18.00
so.oo
so.0o
s7,006.00
s1,440.00
s4,760.00
(s2,0s8.62)
517.s 1
54,158.89
OPERATING EXPENSE
2013 Postage
2014 Repairs & Maintenance
2018 Contractual Maintenance
Level of Service
2031" Street'Maintenance
2032 General SuPplies
2034 Utilities
2039 Printing, Copying & Advertising
2055 AdministrativeFees
2062 Maintenance Fee
2204 Tulare County Administrative Fees
Subtotal District Specific Expenditures
050-5000 City Administation Cost Share
TOTAL OPERATING EXPENSE
s60.00
Saoo.oo
se16.00
51,488.00
$3o0.oo
s1,00o.oo
51-00.00
so.o0
so.o0
s262.00
54,426.00
51,s05.s0
ss,931.s0
50.00 520o.oo
58L0.00
A
50.00 s100.00
s9o2.3s
sL00.00
so.o0
so.oo
5262.00
52,374,3s
51,407.3s
s3,781.68
5o.oo
50,00
s800.40
50.00 s0.00
s830.47
56s.97
5o.oo
so.oo
S87.oo
s1,783.84
5L,764.44
S3,548.28
5o.oo
so.oo
5723.s8
A
so.oo
5o.oo
s802.93
so.oo
So.oo
5o.oo
5260.00
51.,786.sL
51.,77O.64
S3,557.15
so.oo
s92.1s
$ 1,809.91
A
so.oo
s0.00
s831.8s
s1.4.82
s0.00
so.oo
5162.00
52,9L0.73
5sr"3.82
53,424.55
ADJUSTMENTS
Debt Repayment to Fund Balance
Fund Reserve Drawdown
5o.oo
(S3so.oo)
s0.00
s0.00
So.oo
s0.00
s0.00
50.00 50.00
So.oo
YEAR-END FUND BALANCE (CARRYOVER)
Target Reserve (Fund Balance)
$49,669.1s
$39,607.00
Ss0,370.65
s33,819.36
547,4s6.33
s31,864.ss
s43,936.60
$33,es1.44
54o,487.75
532,017.6s
ASSESSMENTS
CPI Adjustment Eligible?
CPI Adjustment Applied
Maximum Assessment (per SFE)
Proposed Assessment (per SFE)
Yes
No
5128.00
sso.00
Yes
No
s128.00
s108.00
Yes
No
$128.00
S114.oo
Yes
No
5128.00
s113.oo
Yes
No
5128.00
$100.00
ASSESSM ENT DISTRICT 07.01:
FISCAL YEAR ZO24-25 BUDGET DETAIL
LINE
ITEM CATEGORY
GOBLE COURT
cosT
2013 POSTAGE
2OL4 REPAIRS AND MAINTENANCE
2018 CONTRACTUALMAINTENANCE
Level of Service
Monthly Cost
A
576.28
B
So+.4+
2O3L MATERIALS / STREET MAINTENANCE
2032 GENERAL SUPPLIES
2034 UTILITIES
2039 PRINTING, COPYING, AND ADVERTISING
2055 ADMINISTRATIVEFEES
2204 TULARE COUNTY ADMINISTRATIVE FEES
2205 DEBT REPAYMENTTO L&L FUND BALANCE
2206 FUND RESERVES TO OFFSET MAINTENANCE COST
$49.se
E
54s.71
Total
Total number of single-family equivalents
Cost per single-family equivalent
c
5s3.39
D
s6o.oo
53oo.oo
s916.00
s1,488.00
s300.00
51,000.00
5100.00
s 1,s0s.s0
s262.00
So.oo
-s3s0.oo
ss,s81.00
62 seo.oo
Land Use # Lots SFE per lot Total SFE Assessment
single-fa mily 62 1, 62 seo.00
62 62
ASSESSMENT DISTRICT 1.0-01
s-YEAR FUND BALANCE
G/L ACCOUNT #: 050-5019
SYCAMORE
FY 2s-26 FY 24-25 FY 23-24 FY 22-23 FY 2t-22
BEGINNING FUND BALANCE
Street Maintenance Fund
Surplus (or Deficit) from Prior Year
TOTAL BEGINNING FUND BALANCE
s0.00
538,926.29
S38,926.29
so.o0
s32,401.60
S32,401.60
So.oo
s2s,868.54
S2s,868.54
So.oo
527,299.s6
527,299.s6
s0.00
s4s,s39.se
545,s39.59
REVENUE
Assessment Revenue - Streets
Assessment Revenue - Other
I nterest
Other (Non Assessment Source)
5o'oo
s9,800.00
So'oo
So'oo
TOTALREVENUE $9,800.00
s0.00
s9,sss.00
50.oo
so.oo
S9,555.00
so.0o
se,310.00
So.oo
so.oo
s9,310.00
s0,00
se,06s.00
50.00 So.oo
S9,o6s.oo
so.o0
s10,094.00
(s2,3s8.2s)
s20.06
s7,7ss.81
OPERATING EXPENSE
2013 Postage
2014 Repairs & Maintenance
20L8 Contractual Maintenance
Level of Service
203L StreetMaintenance
2032 General Supplies
2034 Utilities
2039 Printing, Copying & Advertising
2055 AdministrativeFees
2062 Maintenance Fee
2204 Tulare County Administrative Fees
Subtotal District Specific Expenditures
050-5000 City Administation Cost Share
TOTAL OPERATING EXPENSE
5so.oo
ss0o.oo
s8,200.00
N/A
so.oo
5o.oo
s1,850.00
5100,00
s0.oo
$0.00
5249.00
s10,949.00
s1,22s.49
SLz,t7B.49
5o.oo
$200.00
5L,332.00
N/A
so.oo
so.oo
So.oo
Sloo.oo
$o.oo
$o.oo
$249.00
51,881.00
51,149.32
s3,030.32
5o.oo
5o.oo
s1,210.00
N/A
so.oo
so.oo
s0.00
Ss 1.98
So.oo
5o.oo
s74.00
s1,33s.98
s1,440.96
52,776.94
so.oo
5o.oo
sB,e0o.00
N/A
so.oo
so.o0
so.oo
so,oo
5o.oo
so.oo
s1s0.00
s9,0s0.00
51",446.02
Sr.0,496.02
5o.oo
s0.oo
s21,99s.00
N/A
so.oo
50.00 5o.oo
51"L.71
50.00 s0.00
s89.oo
522,095.7r
s3,900.13
S25,995,84
ADJUSTMENTS
Debt Repayment to Fund Balance
Fund Reserve Drawdown
50.00 (52,400.00)
s0.00
50.00 so.oo
so.0o
So
5o
.00
.00
so.o0
So.oo
YEAR.END FUND BALANCE (CARRYOVER)
Target Reserve (Fund Balance)
534,L47.19
s24,3s6.98
$98,926.29
s5,060.64
S32,401.60
5s,ss3.87
S25,868.54
s31,488.06
527,299.s6
577,987.s2
ASSESSMENTS
CPI Adjustment Eligible?
CPI Adjustment Applied
Maximum Assessment (per SFE)
Proposed Assessment (per 5FE)
Yes
Yes
s2oo.oo
Yes
Yes
s1es.00
Sr.9s.oo
Yes
Yes
$190.00
s19o.oo
Yes
Yes
s18s.00
s18s.oo
Yes
No
s180.00
s180.00
s200.00
ASSESSM ENT DISTRICT 10.01:
FISCAL YEAR 2024-25 BUDGET DETAIL
SYCAMORE
LINE
ITEM CATEGORY cosT
20L3
20L4
20L8
203r
2032
2034
2039
2055
2204
2205
2206
POSTAGE
REPAIRS AND MAINTENANCE
CONTRACTUAL MAI NTENAN CE
MATERIALS / STREET MAINTENANCE
GENERAL SUPPLIES
UTILITIES
PRINTING, COPYING, AND ADVERTISING
ADMINISTRATIVE FEES
TULARE COUNTY ADMINISTRATIVE FEES
DEBT REPAYMENTTO L&L FUND BALANCE
FUND RESERVESTO OFFSET MAINTENANCE COST
Total
Total number of single-family equivalents
Cost per single-family equivalent
59,778.00
s200.00
49 sso.oo
ss00.oo
58,200.00
50.00 so.oo
s1,8s0.00
s100.00
5L,229.4e
s249.00
so,oo
-s2,400.00
Land Use # Lots SFE per lot Total SFE Assessment
-fami 49 T 49 s20o.0o
49 49
ASSESSM ENT DISTRICT I.6.01
s-YEAR FUND BALANCE
G/L ACCOUNT #: 050-5020
SIERRA VISTA NO. 2
FY 25-26 FY 24-25 FY 2?-24 FY 22-23 FY 2L-22
BEGINNING FUND BALANCE
Street Maintenance Fund
Surplus (or Deficit) from Prior Year
TOTAT BEGINNING FUND BALANCE
5o.oo
52s,944.83
52s,944.83
50.00 522,099.35
s22,099.3s
s0.00
522,927.33
$22,927.33
So.oo
5L9,223.56
$L9,223.56
s0.00
513,ss3.0s
S13,553.05
REVENUE
Assessment Revenue - Streets
Assessment Revenue - Other
I nterest
Other (Non Assessment Source)
$o.oo
s10,244.00
so.oo
so.oo
TOTAL REVENUE $r.0,244.00
s0.oo
s9,880.00
$0.00
s0.00
s9,880.00
s0.oo
s9,412.00
s0.00
s0.00
$9,412.00
so.oo
$e,048.00
So.oo
So.oo
s9,048.00
so.oo
$8,616.00
(5701.84)
5s.97
57,92o.L3
OPERATING EXPENSE
20L3 Postage
2014 Repairs & Maintenance
201"8 Contractual Maintenance
Level of Service
2031 Street Maintenance
2032 General Supplies
2034 Utilities
2039 Printing, Copying & Advertising
2055 Administrative Fees
2062 Maintenance Fee
2204 Tulare County Administrative Fees
Subtotal District Specific Expenditures
050-5000 City Administation Cost Share
TOTAL OPERATING EXPENSE
5so.oo
s2,100.00
54,267.00
A
s0.oo
s980.00
51,2oo.oo
580.00
50.oo
50.00 s2s1.00
s8,928.00
s1,304.77
SLo,2gz.77
50.oo
5493.84
53,790.00
A
5o.oo
5200.00
so.oo
580.oo
so.oo
50.00 s2s1".00
s4,81.4.84
51,219.68
s6,034.s2
so.oo
54,731.98
s3,782.83
A
so.oo
564.64
so.oo
5ss.3s
so.oo
so.oo
s76.00
s8,710.80
$ 1,s29. 18
510,239.98
So.oo
so.oo
s3,4s9.68
A
So,oo
50.00 so.oo
So.oo
So.oo
$o.oo
s3so.00
s3,80e.68
s1,s34.ss
55,344.23
s0.00
5392.7L
s 1,41s.00
A
5o.oo
$o.oo
So.oo
sL2.43
s0.oo
so.oo
se2.00
5L,912.1.4
s337.48
52,249.62
ADJUSTMENTS
Debt Repayment to Fund Balance
Fund Reserve Drawdown
s0.00
50.00 5o.oo
5o.oo
So.oo
5o.oo
s0.00
So.oo
s0.00
so.0o
YEAR-END FUND BALANCE (CARRYOVER)
Target Reserve (Fund Balance)
S2s,9s6.oG
s20,46s.53
525,944.83
s12,069.04
$22,099.35
$20,479.96
s22,927.33
s 16,032.70
s19,223,s6
s6,748.86
ASSESSMENTS
CPI Adjustment Eligible?
CPI Adjustment Applied
Maximum Assessment (per SFE)
Proposed Assessment (per SFE)
Yes
Yes
s 1s7.00
s197.00
Yes
Yes
s 19o.oo
s190.oo
Yes
Yes
$181.oo
$181.00
Yes
Yes
s174.00
s174.00
Yes
Yes
s16s.00
s16s.oo
ASSESSMENT DISTRICT 16.01.:
FISCAL YEAR 2024.25 BUDGET DETAIL
LINE
ITEM CATEGORY
SIERRA VISTA NO. 2
cosT 201,3 POSTAGE
201,4 REPAIRS AND MAINTENANCE
2018 CONTRACTUAL MAINTENANCE
ss0.00
52,100.00
54,267.00
So.oo
s980.00
s 1,200.00
s80.00
$1.,304.77
52s1.00
So.oo
50.00 MATERIALS / STREET MAINTENANCE
GENERAL SUPPLIES
UTILITIES
PRINTING, COPYING, AND ADVERTISING
ADMINISTRATIVE FEES
TULARE COUNTY ADMINISTRATIVE FEES
DEBT REPAYMENTTO L&L FUND BALANCE
FUND RESERVES TO OFFSET MAINTENANCE COST
D
s23 1.10 $213.33
Total
Total number of single-family equivalents
Cost per single-family equivalent
Level of Service
Monthly Cost
A
s3ss.ss
B
s302.21
c
s248.88
E
2031,
2032
2034
2039
2055
2204
2205
2206
s 10,233.00
52 s 197.00
Land Use # Lots SFE per lot Total SFE Assessment
mt 50 1 50 s197.00
st mt (double lot size per LLM) 1 2 2 s3e4.00
)1 52
ASSESSMENT DISTRICT T,8-01:
s.YEAR FUND BALANCE
G/L ACCOUNT#: 050-5021
WILLOW GLEN & KENSINGTON ESTATES
FY 25-26 FY 24-25 FY 23-24 FY 22-23 FY 2L.22
BEGINNING FUND BALANCE
Street Maintenance Fund 5112,378.00
Park Maintenance Fund 546,827.60
Surplus (or Deficit) from Prior Year 5188,807.23
TOTAL BEGINNING FUND BALANCE 5348,012.84
5t7,878.00
$31,015.80
5137,s94.82
s246,488.62
s43,378.00
s1s,204.00
578,L45.46
5136,727.46
529,278.0O
5o.oo
520,843.47
iso,LzL.4t
s 16,158,00
s0.00
51s,400.76
S31,558.76
REVENUE
Assessment Revenue - Streets
Assessment Revenue - Parks
Assessment Revenue - Other
I nterest
Other (Non Assessment Source)
s3s,000.00
s1s,811.80
s 140,036.20
So'oo
$o'oo
TOTAL REVENUE sr.90,848.00
s34,s00.00
s1s,811-.80
5140,536.20
s0.00
so.0o
s190,848.00
534,s00.00
s1s,811.80
51.22,728.20
So.oo
So.oo
S173,o4o.oo
s14,1oo.oo
51s,204.00
s1"04,424.00
5o,oo
s0.oo
$r.33,728.00
$ 13,120.00
5o.oo
543,730.00
(s1,634.26)
s 13.e0
$55,229.G4
OPERATING EXPENSE
2013 Postage 5550.00
2014 Repairs & Maintenance 5i3,000.00
2018 Contractual Maintenance 54i,920.00
Level of Service A
203'J. Street Maintenance $SS,OOO.OO
2032 General Supplies 53,000.00
2034 Utilities 523,000.00
2039 Printing, Copying & Advertising 5900.00
2055 Administrative Fees 50.00
2062 Maintenance Fee 50.00
2204 Tulare County Administrative Fees 5768.00
Subtotal District Specific Expenditures 5140,138.00
050-5000 City Administation Cost Share 514,252.06
TOTAr OPERATTNG EXPENSE s154,390.06
5o.oo
54,s00.00
ss2,71s.76
A
50.00 S2oo.oo
$18,860.46
52oo.oo
so.oo
so.oo
s768.00
577,244.22
s12,079.s6
$89,323.78
50.00 56,714.39
540,107.31
A
so.0o
so.oo
53,666.06
s486.99
So.oo
5o.oo
5s40.00
5s1.,s74.7s
5l.L,704.09
s63,278.84
so.oo
5s4.49
$31,656,02
A
So.oo
s0.00
53,466.27
50.00 s0.oo
5o.oo
s2oo.oo
S3s,376.78
511.,74s.23
s47,122.Or
so.oo
ss33.93
52s,960.72
A
s0.00
so.o0
s4,1s8.oo
57r.22
5o.oo
50.00 s442.00
s31,16s.87
ss,so1.06
S36,666.93
ADJUSTMENTS
Debt Repayment to Fund Balance
Fund Reserve Drawdown
s20,s00.00
5o,oo
So.oo
So.oo
$o.oo
s0.00
So.oo
$o.oo
s0.00
5o.oo
YEAR.END FUND BALANCE (CARRYOVER)
Target Reserve (Fund Balance)
s404,97O.77
s483,797.s3
S348,012.84
5337,853.17
5246,48g.62 SLgo,7z7.46 5so,rzt.47
$235,4sL.48 s199,948.03 5139,278.79
ASSESSMENTS
CPI Adjustment Eligible?
CPI Adjustment Applied
Maximum Assessment (per SFE)
Proposed Assessment (per SFE)
Yes
No
s3s2.oo
s335.oo
Yes
No
s3s2.oo
s336.00
Yes
No
s3s2,oo
s336.oo
Yes
No
s3s2.00
s336.oo
Yes
No
s3s2.oo
s188.oo
ASSESSM ENT DISTRICT 18-01:
FISCAL YEAR 2024.25 BUDGET DETAIL
LINE
ITEM CATEGORY
WILLOW GLEN & KENSINGTON ESTATES
cosT
201,3 POSTAGE
B
$3,476.91
MATERIALS / STREET MAINTENANCE
GENERAL SUPPLIES
UTILITIES
PRINTING, COPYI NG, AND ADVERTISING
ADMINISTRATIVE FEES
PARK MAINTENANCE
PARK MAINTENANCE . CITY COST SHARE
TULARE COUNTY ADMINISTRATIVE FEES
DEBT REPAYMENTTO L&L FUND BALANCE
FUND RESERVES TO OFFSET MAINTENANCE COST
sss0.00
s33,000,00
s43,920.00
D
52,927.s7
E
52,744.97
s3s,000.00
s3,000.00
s23,000.00
s9oo.oo
51.4,2s2.06
526,308.4s
-s10,496.6s
s768.00
s20,s00.00
So.oo
Total s190,702.00
Total number of single-family equivalents 568
Cost per single-family equivalent 5336,00
2OT4 REPAIRS AND MAINTENANCE
2OT8 CONTRACTUALMAINTENANCE
203L
2032
2034
2039
2055
2062
2063
2204
2205
2206
Level of Service
Monthly Cost
A
s3,6s9.97
c
s3,110.97
Land Use # Lots SFE per lot Total SFE Assessment
5tn e-family 515 L 515 s336.00
515 515
ASSESSMENT DISTRICT 18.02
s.YEAR FUND BALANCE
G/L ACCOUNT#: 050-5022
THEGREENSATOAKCREEK,OAKCREEKf2,OAKCREEK#3&OAKCREEK#4
FY25-26 FY24-25 tY23'24 FY22-23 FY2t'22
BEGINNING FUND BALANCE
Street Maintenance Fund
Basin Maintenance Fund
Surplus {or Deficit) from Prior Year
TOTAL BEGINNING FUND BALANCE
523,400.00
s19,200.00
$26,640.2t
s69,240.2L
51s,900.00
s13,100.00
521,1s0.43
ss0,1s0.43
58,400.00
s7,ooo.oo
5L2,979.t2
$28,379.r2
s2,oo0.o0
s1,000.00
5s94.27
59,s94.27
so.oo
so.o0
(s378.35)
(s378.361
REVENUE
Assessment Revenue - Streets
Assessment Revenue - Basin
Assessment Revenue - Other
I nte rest
Other (Non Assessment Source)
s5,soo.oo
56,100.00
s10,220.00
s0.oo
50.00 TOTALREVENUE s22,820.00
S7,soo.oo
56,100.00
s14,400.00
50.00 50.00
s28,000.00
57,s00.00
s6,1oo.oo
513,280.00
s0.00
50.00 S26,880.00
s6,400.00
s6,000.00
s1"3,s00.00
s0.00
s0.oo
s25,900.00
s2,0oo.oo
51,000.00
s1,439.00
so.o0
5o.oo
$4,439.00
OPERATING EXPENSE
2013 Postage
201,4 Repairs & Maintenance
20].8 Contractual Maintenance
Level of Service
203I StreetMaintenance
2032 General SuPPlies
2034 Utilities
2039 Printing, Copying & Advertising
2055 AdministrativeFees
2062 Maintenance Fee
2204 Tulare County Administrative Fees
Subtotal District Specific Expenditures
050-5000 City Administation Cost Share
TOTAL OPERATING EXPENSE
514o.00
s1,000.00
s2,393.00
A
S6,soo.oo
ssoo.oo
$1,400.00
SL74.oo
s0.00
so.o0
5316.00
5r2,423.00
5i,s1,2.83
s1s,935.83
$0.00
s400.00
53,8s0.00
A
so.oo
s2o0.0o
5720.46
$100.00
50.00 50.00
$316.o0
5s,626.46
53,283.75
s8,910.22
so.oo
51.,22s.8s
5t,746.79
A
So.oo
so.oo
5901.6s
$e3.ss
s0.00
50.00 s141-.00
s4,108.84
5e99.8s
S5,108.69
5o.oo
So.oo
ss6.16
A
s0.00
s0.00
sss.63
s0.00
5o.oo
So.oo
so.oo
51.L1,.79
5r",003.36
s1,1.1s.1s
50.00 5o.oo
so.0o
A
so.oo
5o.oo
50.00 5l"L.47
50.00 s0.oo
s38s.o0
s396.47
56e.90
5466.37
ADJUSTMENTS
Debt RePaYment to Fund Balance
Fund Reserve Drawdown
5800.00
so.oo
s0.00
s0.00
$0.00
So,oo
00 00
so
So
50.00 50.00
YEAR-END FUND BALANCE (CARRYOVE R) 576,924.?8
574,47L.66
$69,24o.21
5s4,320.44
S50,150.43
533,717.37
52A379.L2
517,74s.45
s3,594.27
s4,39e.11
Ta rget Reserve (Fund Balance)
ASSESSMENTS
CPI Adjustment Eligible?
CPI Adjustment APPlied
Maximum Assessment (Per SFE)
Yes
No
$202.00
s163.00
Yes
Yes
5202.00
s2oo.0o
Yes
Yes
s192.00
s192.00
Yes
No
518s.oo
S18s.oo
Yes
Yes
s18s.0o
s86.00 Proposed Assessment (Per SFE)
ASSESSM ENT DISTRICT 18-02:
FISCAT YEAR 2024-25 BUDGET DETAIL
LINE
ITEM CATEGORy
THE GREENS AT OAK CREEK, OAK CREEK #2, OAK CREEK #3 & OAK CREEK #4 cosT
2OI3 POSTAGE
2OL4 REPAIRS AND MAINTENANCE
2018 CONTRACTUALMAINTENANCE
s140.00
51,000.00
s2,393.00
56,s00.00
ss00.0o
$1,400.00
5174.00
$3,s 12.83
56,100.00
5316.00
5800.00
so.0o
s22,836.00
L40
s 163.00
Level of Service
Monthly Cost
A
s199.41
B
5189.4s
C E
s149.s7
2031. MATERIALS / STREET MAINTENANCE
2032 GENERAL SUPPLIES
2034 UTtL|TTES
2039 PRINTING, COPYING, AND ADVERTISING
2055 ADMINISTRATIVEFEES
2062 BASIN MAINTENANCE
2204 TULARE COUNTY ADMINISTRATIVE FEES
2205 DEBT REPAYMENT TO L&L FUND BALANCE
2206 FUND RESERVES TO OFFSET MAINTENANCE COST
5169.s1 S1s9.s3
Total
Total number of single-family equivalents
Cost per single-family equivalent
Land Use # Lots SFE per lot Total SFE Assessment
single-family 88 1, 88 s163.00
multi-family (Oak Creek #2) 7 15 15 s2,44s.00
multi-family (Oak Creek #3) 15 1,.27 19 s2o5.oo
multi-family (Oak Creek #4) 12 L.50 18 s24s.00
Lt6 740
ASSESSM ENT DISTRICT 2O2O.O7
s-YEAR FUND BALANCE
G/L ACCOUNT #: 050-5023
FARRAR ESTATES SUBDIVISION
FY 25-26 FY 24-25 FY 23-24 FY 22-23 FY 2L'22
BEGINNING FUND BALANCE
Street Maintenance Fund $20,400'00
Basin Maintenance Fund s19'6oo'oo
Surplus (or Deficit) from Prior Year 586,722'65
TOTAL BEGINNING FUND BALANCE 5126,722.65
513,400.00
512,400.00
540,742,74
566,s42.74
s6,4oo.oo
ss,2o0.oo
520,627.00
$32,227.00
so.0o
s0.00
s0.00
50,00
so.oo
so.oo
so.0o
so.0o
REVENUE
Assessment Revenue - Streets
Assessment Revenue - Basin
Assessment Revenue - Other
I nterest
Other (Non Assessment Source)
s14,800.00
s7,224.00
ss8,226,00
so.oo
so.oo
s7,ooo,0o
s7,200.00
s48,716.00
5o.oo
$o.oo
s62,915.00
s7,000.00
s7,200.00
520,3s1.00
so.0o
so.0o
s34,ss1.oo
s6,400.00
ss,200,00
520,627,00
so.0o
So.oo
532,227.00
$o.oo
s0.oo
$0.00
50.00 s0.00
so.0o TOTAL REVENUE $ 2s0.00
OPERATING EXPENSE
2013 Postage 5200'00
201,4 Repairs & Maintenance 52,000'00
2OI8 Contractual Maintenance 538,764'00
Level of Service A
2031, Street Maintenance 5L4,800.00
2032 General Supplies 5500 00
2034 Utilities 513'8oo'oo
2039 Printing, Copying & Advertising 5L74'00
2055 Administrative Fees 50'00
2062 Maintenance Fee 50'00
2204 Tulare County Administrative Fees 5414'00
Subtotal District Specific Expenditures S70,652'00
050-5000 City Administation Cost Share 52'885'54
TOTAL OPERATING EXPENSE 573'537 '54
50.00 50.00
50.00 A
5o.oo
so.oo
so.oo
5o.oo
50.00 50.00
s414.00
5414.00
52,i22.09
52,736.09
so.oo
so.oo
s0.00
A
so.o0
s0.00
50.00 s111.26
So.oo
so.oo
s124.00
s23s.26
$o.oo
s23s.26
$o.oo
s0.00
so.o0
so.oo
5o.oo
$o.oo
s0.00
so.oo
50.00 s0.00
5o.oo
s0.00
s0.00
s0.00
50.00 $0.00
A
$0.00
so.oo
$0.00
so.oo
So.oo
s0.oo
5o.oo
so.oo
s0.oo
so.oo
ADJUSTMENTS
Debt Repayment to Fund Balance
Fund Reserve Drawdown
so.oo
(ssoo.oo)
so.0o
so.0o
so.o0
so.o0
so.o0
$0.00
$0.00
so.o0
YEAR.END FUND BALANCE s132,93s.11
5179,499.O8
5126,722.6s
545,472.r8
566,542,74
526,270.s2
s32,227.00
511,600.00
$0.00
so.oo Target Reserve (Fund Balance)
ASSESSMENTS
CPI Adjustment Eligible?
CPI Adjustment APPlied
Maximum Assessment (Per SFE)
Yes
No
s387.oo
s37s.00
Yes
No
s387.00
s294.00
Yes
No
s387,oo
5349.00
Yes
No
s387.00
5273.00
Yes
No
s387.oo
So.oo Proposed Assessment (per 5FE)
ASSESSM E NT DISTRICT 2O2O-OL:
FISCAL YEAR 2024.25 BUDGET DETAIL
FARRAR ESTATES SUBDIVISION
LINE
ITEM CATEGORY
cosT
20L3
201.4
2018
z03L
2032
2034
2039
2055
2062
2204
2705
2206
POSTAGE
REPAIRS AND MAINTENANCE
CO NTRACTUAL MAI NTENANCE
Level of Service
Monthly Cost 53,230.27
c
52,74s.73
U
s2,s84.22
E
52,422.70 s3,068.7s
MATERIALS / STREET MAINTENANCE
GENERAL SUPPLIES
UTILITIES
PRINTING, COPYING, AND ADVERTISING
ADMINISTRATIVE FEES
BASIN MAINTENANCE
TULARE COUNTY ADMINISTRATIVE FEES
DEBT REPAYMENT TO L&L FUND BALANCE
FUND RESERVES TO OFFSET MAINTENANCE COST
s14,800.00
ss00.00
s 13,800.00
SLi4.oo
s2,88s.54
51 ,224.0o
5414.00
50.00 -5soo.oo
s80,262.00
214
s37s.oo
Total
Total number of single-family equivalents
Cost per single-family equivalent
# Lots Land Use
mt 21"4
21.4 SFE per lot Total SFE Assessment
t 2L4 537s.00
21,4
52oo.oo
$2,000.00
s38,764.00
ASSESSM E NT DISTRICT 2O2L.OL:
s.YEAR FUND BALANCE
G/L ACCOUNT #: 050-5024
OAKCREST SUBDIVISION
FY 25-26 FY 24-25 FY 23-24 FY 22-23 FY 2L-22
BEGINNING FUND BALANCE
Street Maintenance Fund
Basin Maintenance Fund
Surplus (or Deficit) from Prior Year
TOTAL BEGINNING FUND BALANCE
s23,36e.00
s r-6,800.00
s4s,946.s9
s86,115.59
51s,469.00
511,000.00
523,094.97
S49,5G3.97
57,s69.00
5s,200.00
S14,281.00
s27,050.00
so.oo
so.oo
so.oo
so.0o
5o.oo
so.oo
so.oo
so.oo
REVENUE
Assessment Revenue - Streets
Assessment Revenue - Basin
Assessment Revenue - Other
I nterest
Other (Non Assessment Source)
s7,900.00
5s,8oo.oo
529,972.00
s0.00
so.oo
TOTAL REVENUE s43,672.OO
57,900.00
ss,800.00
52s,990.00
s0.00
s0.00
s39,690.00
57,9oo.oo
ss,800.00
s9,070.00
so.oo
$o.oo
Szz,77o.oo
s7,s69.00
ss,2oo.oo
514,281..00
so.oo
5o.oo
S27,050.00
so.oo
$o.oo
so.oo
so.oo
so.oo
so.oo
OPERATING EXPENSE
20L3 Postage
2014 Repairs & Maintenance
201,8 Contractual Maintenance
Level of Service
2031 Street Maintenance
2032 General Supplies
2034 Utilities
2039 Printing, Copying & Advertising
2055 Administrative Fees
2062 Maintenance Fee
2204 Tulare County Administrative Fees
Subtotal District Specific Expenditures
050-5000 CityAdministation.CostShare
TOTAL OPERATING EXPENSE
s200.00
s3,000.00
58,4s4.00
A
s7,900.00
S1,4oo.oo
s2,soo.00
s100.00
s0.00
5o.oo
54].2.00
s23,966.00
5s,269.2s
Sz9,z3s.2s
So.oo
5100.00
5o.oo
A
50.00 5100.00
so.0o
5100.00
5o.oo
5o.oo
5141.00
S44i".oo
52,697.38
s3,138.38
s0.00
So.oo
so.oo
A
so.oo
so.o0
s0.00
s1r.s.03
so.oo
5o.oo
s141.00
52s6.03
so.oo
s2s6.03
so.oo
5o.oo
s0.00
N/A
s0.00
so.oo
5o.oo
so.oo
so.oo
So.oo
so.oo
so.oo
So.oo
so.oo
so.oo
s0.00
so.o0
N/A
so.oo
so.oo
so.oo
s0.oo
so.oo
so.oo
s0.00
so.oo
5o.oo
s0.00
ADJUSTMENTS
Debt Repayment to Fund Balance
Fund Reserve Drawdown
s8,600.00
so.oo
s0.00
so.oo
so.oo
So.oo
So.oo
s0.00
5o.oo
s0.00
YEAR-END FUND BALANCE (CARRYOVER)
Target Reserve (Fund Balance)
s109,1s2.34
S112,339.s0
s86,11s.s9
546,44s.76
s49,553.97
s26,981.06
s27,0s0.00
s1.2,769.00
so.oo
so.oo
ASSESSMENTS
CPI Adjustment Eligible?
CPI Adjustment Applied
Maximum Assessment (per SFE)
Proposed Assessment (per SFE)
Yes
Yes
s206.00
Yes
No
s198.oo
s189.oo
Yes
Yes
s198.00
s198.00
Yes
Yes
sr.90.00
s190.00
Yes
No
s18o.oo
5o.oo
$2o6.oo
ASSESSMENT DISTRICT 2O2T-OT:
FISCAL YEAR 2024-25 BUDGET DETAIL
LINE
ITEM CATEGORY
OAKCREST SUBDIVISION
2013
2014
201,8
2031,
2032
2034
2039
2055
2062
2204
2205
2206
POSTAGE
REPAIRS AND MAINTENANCE
CONTRACTUAL MAI NTENANCE
cosT
5200.00
s3,ooo.0o
58,4s4.00
s7,900.00
sr.,400.00
s2,s00.00
s100.00
5s,269.2s
ss,8o0.0o
5412.00
s8,6oo.oo
So.oo
s43,63s.00
2t2
s206.oo
Level of Service
Monthly Cost
MATERIALS / STREET MAINTENANCE
GENERAL SUPPLIES
UTILITIES
PRINTING, COPYING, AND ADVERTISING
ADMINISTRATIVE FEES
BASIN MAINTENANCE
TULARE COUNTY ADMINISTRATIVE FEES
DEBT REPAYMENTTO L&L FUND BALANCE
FUND RESERVES TO OFFSET MAINTENANCE COST
A
5704.42
B
s669.1-9
c
ss98.7s
D
ss63.s3
E
ss28.31
Total
Total number of single-family equivalents
Cost per single-family equivalent
# Lots Use
sr mt 2L0
210
SFE per lot Total SFE Assessment
1" 2r0 s206.00
2r0
ASSESSM ENT DISTRICT 2O2t.O2
s-YEAR FUND BALANCE
G/LACCOUNT#: 050-5025
LIBERTY HILL
FY 25-26 tY 24-25 FY 23-24 FY 22-23 Formation
BEGINNING FUND BALANCE
Street Maintenance Fund 525,610.00
Basin Maintenance Fund 525,400.00
Surplus (or Deficit) from Prior Year 555,891.42
TOTAL BEGINNING FUND BALANCE 5106,901.42
s12,8os.oo
s 12,700.00
$ 28,788.3 1
ss4,293.31
so.oo
So.oo
So.oo
so.oo
s0.00
so.0o
s0.00
5o.oo
s0.oo
s0.oo
so.oo
so.oo
REVENUE
Assessment Revenue - Streets
Assessment Revenue - Basin
Assessment Revenue - Other
I nte rest
Other (Non Assessment Source)
$ 12,8os.oo
Si.2,7oo.oo
s34,009.00
so,oo
so.oo
TOTAL REVENUE ss9,s14.00
so.oo
so.0o
so.0o
so.oo
so.oo
$0.00
s0.00
s0.00
s0.00
So.oo
s0.oo
so.oo
s r"2,80s.00
s12,700.00
531,82s.00
$o.oo
s0.00
$s7,330.00
s 12,80s.00
s 12,700.00
s29,09s.00
so.oo
s0.00
Ss4,Goo.oo
OPERATING EXPENSE
201,3 Postage
20L4 Repairs & Maintenance
201,8 Contractual Maintenance
Level of Service
2031, Street Maintenance
2032 General Supplies
2034 Utilities
2039 Printing, Copying & Advertising
2055 Administrative Fees
2062 Maintenance Fee
2204 Tulare County Administrative Fees
Subtotal District Specific Expenditures
050-5000 City Administation Cost Share
TOTAT OPERATI NG EXPENSE
S170.oo
Ssoo.oo
s29.830.00
C
5 12,8os.oo
sso0.00
ss,400.00
s273.OO
so.oo
So.oo
s382.00
s49,860.00
56,749.65
ss6,60s.66
so.0o
5100.00
5o.oo
C
50.00 5L00.00
5o.oo
s46.00
so.oo
50.oo
s207.00
$4s3.00
54,268.89
54,721.89
so.oo
$o.oo
so.oo
N/A
So.oo
so.oo
$o.oo
s99.69
s0.00
$0.00
5207.00
s306.69
50.00 s306.59
$o.oo
so.oo
so.0o
N/A
s0.00
50.00 So.oo
so.oo
s0.00
5o.oo
5o.oo
5o.oo
5o.oo
s0.00
so.oo
so.oo
5o.oo
N/A
5o.oo
$o.oo
so.oo
$o.oo
so.o0
so.oo
5o.oo
s0.00
so.oo
so.oo
ADJUSTMENTS
Debt Repayment to Fund Balance
Fund Reserve Drawdown
So.oo
(S9,8oo.oo)
$o.oo
so.oo
s0.00
s0.00
5o.oo
so.oo
so.oo
s0,00
YEAR.END FUND BALANCE (CARRYOVER)
Target Reserve (Fund Balance)
Sr.oo,oos.76
5].89,734.31.
5106,9O1.42
560,4s3.79
s54,293.31
s26,1 18.38
s0.00
So.oo
00 00
So.
So.
ASSESSMENTS
CPI Adjustment Eligible?
CPI Adjustment Applied
Maximum Assessment (per SFE)
Proposed Assessment (per SFE)
Yes
Yes
s327.00
$327.00
Yes
Yes
s31s.00
s31s.00
Yes
Yes
s3oo.oo
53oo.oo
Yes
No
s288.00
s0.00
Yes
No
s288.oo
$o.oo
ASSESSM ENT DISTRICT 2O2L.O2:
FISCALYEAR 2024-25 BUDGET DETAIL
LINE
ITEM CATEGORY
LIBERTY HILt
cosr 2OI3 POSTAGE
2014
2018
2031
2032
2034
2039
205s
2062
2204
2205
2206
REPAIRS AND MAINTENANCE
CONTRACTUAL MAINTENANCE
Level of Service A B
Monthly Cost 52,924,48 52,718.26
MATERIALS / STREET MAINTENANCE
GENERAL SUPPLIES
UTILITIES
PRINTING, COPYI NG, AND ADVERTISING
ADMINISTRATIVE FEES
BASIN MAINTENANCE
TULARE COUNTY ADMINISTRATIVE FEES
DEBT REPAYMENTTO L&L FUND BALANCE
FUND RESERVES TO OFFSET MAINTENANCE COST
C
s2,48s.81
D
s2,339.s9
E
52,193.37
5170.00
ss00.00
s29,830.00
$12,80s.00
ss00.00
ss,400.00
$273.00
56,749.66
Sr2,7oo.oo
5382.00
s0.00
-s9,800.00
ss9,s10.00
1.82 532t.oo
Total
Total number of single-family equivalents
Cost per single-family equivalent
Land Use # Lots SFE per lot Total SFE Assessment
si e-fam 1.82 1 1,82 s327.00
1"82 1,82
ASSESSM E NT D ISTRICT 2O22-OI:
s.YEAR FUND BALANCE
G/L ACCOUNT #: 050-5026
FERNIO ESTATES AREA
FY 25-26 FY 24-25 FY 23-24 FY 22-23 Formation
BEGINNING FUND BALANCE
Street Maintenance Fund
Basin Maintenance Fund
Surplus (or Deficit) from Prior Year
TOTAL BEGINNING FUND BALANCE
so.o0
50.00 50.00
So.oo
So.oo
s0.oo
so.oo
$o.oo
so.oo
50.00 $0.00
so.oo
511,183.82
s12,008.00
$2,791.82)
$zo,4oo.oo
ss,s91.91
s6,o04.oo
(s 11,s9s.9r.)
5o.oo
REVENUE
Assessment Revenue - Streets
Assessment Revenue - Basin
Assessment Revenue - Other
I nterest
Other (Non Assessment Source)
So'oo
5o'oo
s21,200.00
5o.oo
so.oo
TOTALREVENUE s21,200.00
So.oo
50.00 So.oo
s0.oo
s0.oo
s0.00
So.oo
s0.oo
so.o0
s0.oo
s0.00
so.o0
ss,s91,91
s6,004.00
58,804.09
So,oo
so.0o
s20,400.00
ss,s91.91
s6,004.00
(s 11,s9s.e 1)
So.oo
So.oo
so.oo
OPERATING EXPENSE
2013 Postage
20t4 Repairs & Maintenance
201"8 ContractualMaintenance
Level of Service
2031- StreetMaintenance
2032 General Supplies
2034 Utilities
2039 Printing, Copying & Advertising
2055 AdministrativeFees
2062 Maintenance Fee
2204 Tulare County Administrative Fees
Subtotal District Specific Expenditures
050-5000 City Administation Cost Share
TOTAL OPERATING EXPENSE
s8o.oo
ss00.00
s2,690.00
A
Ss,s91.91
5200.00
$1,soo.oo
sr.20.00
so.oo
so.oo
s440.00
51.L,r21.9r
52,007.33
5L3,L29.24
5o.oo
5o.oo
So.oo
A
so.o0
5o.oo
$o.oo
so.oo
so,oo
so.oo
So.oo
So.oo
So.oo
so.oo
s0.00
so.oo
5o.oo
N/A
So.oo
so,oo
5o.oo
5o.oo
so.oo
50.00 so.0o
50.00 s0.00
$o.oo
So.oo
50.00 so,0o
N/A
so.oo
50,00
50.00 So.oo
5o.oo
s0.00
so.o0
so.0o
50.00 s0.00
So.oo
50.00 so.oo
N/A
s0.oo
50.00 5o.oo
50.00 s0.00
so.o0
so.oo
50.00 s0.00
s0.00
ADJUSTMENTS
Debt Repayment to Fund Balance
Fund Reserve Drawdown
s2,100.00
5o,oo
s0,oo
So.oo
So.oo
so.oo
s0.00
s0.oo
50.00 So.oo
YEAR-END FUND BALANCE (CARRYOVER)
Target Reserve (Fund Balance)
s30,570.76
549,4s0.30
S2o,4oo.oo
523,r91.82
$o.oo
s 11,s9s.91
$o.oo
So.oo
$o.oo
50.00 ASSESSMENTS
CPI Adjustment Eligible?
CPI Adjustment Applied
Maximum Assessment (per SFE)
Proposed Assessment (per SFE)
Yes
Yes
5265.00
s25s.00
Yes
Yes
s2ss.00
s2ss.00
Yes
Yes
s243.00
so.oo
Yes
No
s234.00
s0.00
Yes
No
s234.00
so.o0
ASSESSM ENT DISTRICT 2O22.OI:.
FISCAL YEAR 2024-25 BUDGET DETAIL
FERNJO ESTATES AREA
LINE
ITEM CATEGORY cosr
2013 POSTAGE
2Ot4 REPAIRS AND MAINTENANCE
201.8 CONTRACTUAL MAINTENANCE
58o.oo
ssoo,oo
52,690.00
203r
2032
2034
2039
2055
2062
2204
2205
2206
D
sr90.s0
MATERIALS / STREET MAINTENANCE
GENERAL SUPPLIES
UTILITIES
PRINTING, COPYING, AND ADVERTISING
ADMINISTRATIVE FEES
BASIN MAINTENANCE
TULARE COUNTY ADMINISTRATIVE FEES
DEBT REPAYMENTTO L&L FUND BALANCE
FUND RESERVES TO OFFSET MAINTENANCE COST
Level of Service
Monthly Cost
A
5224.r2
c
51s6.88
D
514s.68
E
5t34.47
5s,s91.91
s2oo.oo
s1,s0o.o0
s120.oo
s2,007.33
s6,004.00
s440.00
s2,100.00
so.0o
521.,233.00
s26s.00
Total
Total number of single-family equivalents
Cost per single-family equivalent
80 La nd Use # Lots SFE per lot Total SFE Assessment
single-fam 80 1 80 s26s.00
80 80
ASSESSM ENT DISTRICT 2O24-OI
s.YEAR FUND BATANCE
G/LACCOUNT #: O5O-5O27
WILD OAK SUBDIVISION
FY 25-26 FY 24-25
Formation
FY 23-24
BEGINNING FUND BATANCE
Street Maintenance Fund
Surplus (or Deficit) from Prior Year
TOTAL BEGINNING FUND BALANCE
5o.oo
So.oo
So.oo
so.oo
So.oo
$o.oo
50,00
$o.oo
so.oo
REVENUE
Assessment Revenue - Streets
Assessment Revenue - Other
I nterest
Other (Non Assessment Source)
54,204.L3
s33,560.87
s0.00
So'oo
TOTALREVENUE s37,765.00
5o.oo
s0.00
5o.oo
so.oo
$o.oo
So,oo
So.oo
5o.oo
So.oo
$o.oo
OPERATING EXPENSE
2013 Postage
2014 Repairs & Maintenance
20L8 Contractual Maintenance
Level of Service
2031, StreetMaintenance
2032 General Supplies
2034 Utilities
2039 Printing, Copying & Advertising
2055 AdministrativeFees
2204 Tulare County Administrative Fees
Subtotal District Specific Expenditures
050-5000 City Administation Cost Share
TOTAT OPERATING EXPENSE
$Bo.0o
s1,soo.0o
521,960.00
54,204.13
Ssoo.oo
5s,000.00
s12s.00
so.oo
S283.oo
s33,6s2.13
s2,082.61
s3s,734.73
50.00 s0.00
so.oo
A
50.00 s0.oo
s0.00
50.00 So.oo
50.00 s0.00
50.00 so.oo
so.oo
50.00 5o.oo
N/A
so.o0
so,oo
so.oo
so.oo
s0.oo
5o.oo
5o.oo
5o.oo
s0.00
ADJUSTMENTS
Debt Repayment to Fund Balance
Fund Reserve Drawdown
s2,ooo.oo
$o.oo
So.oo
5o.oo
5o.oo
So.oo
YEAR.END FUND BALANCE (CARRYOVER)
Target Reserve (Fund Balance)
s4,O3O.27
567,26s.34
So.oo
So.oo
$0. 00
So.
ASSESSMENTS
CPI Adjustment Eligible?
CPI Adjustment Applied
Maximum Assessment (per SFE)
Proposed Assessment (per SFE)
Yes
No
ss42,00
$4ss.00
Yes
No
Ss42.oo
s26.oo
Yes
N/A
5s42,oo
So.oo
ASSESSM E NT DISTRICT 2O24.OL:
FISCAL YEAR 2024-25 BUDGET DETAIT
WILD OAK SUBDIVISION
LINE
ITEM CATE6ORY cosr
2013 POSTAGE
201.4 REPAIRS AND MAINTENANCE
2018 CONTRACTUALMAINTENANCE
58o.oo
s1,s00.00
521,960.00
MATERIALS / STREET MAINTENANCE
GENERAL SUPPLIES
UTILITIES
PRINTING, COPYING, AND ADVERTISING
ADMINISTRATIVE FEES
TULARE COUNTY ADMINISTRATIVE FEES
DEBT REPAYMENTTO L&L FUND BALANCE
FUND RESERVESTO OFFSET MAINTENANCE COST
52,921.91
E
s2,744.97
Total
Total number of single-family equivalents
Cost per single-family equivalent
Level of Service
Monthly Cost
A
s3,6s9.97
B
53,476.97
c
53,110.97
D
203 1
2032
2034
2039
2055
2204
2205
2206
54,204.13
ss00.o0
ss,0oo.00
512s.00
52,082.6L
5283.00
52,000.00
50.oo
s37,73s.00
83 s4ss.00
Land Use # Lots SFE per lot Total SFE Assessment
le-fa 83 I 83 s4ss.00
83 83
ASSESSM E NT DISTRICT 2O24.O2
s.YEAR FUND BALANCE
G/LACCOUNT#: 050-5028
FULTON ESTATES SUBDIVISION
FY25-26 FY24-25
Formation
FY 23-24
BEGINNING FUND BALANCE
Street Maintenance Fund
Park Maintenance Fund
Surplus (or Deficit) from Prior Year
TOTAL BEGINNING FUND BALANCE
s0.00
50.00 $o.oo
9o.oo
s0.00
50.00 so.oo
$o.oo
s0.oo
$0.00
s0.00
$o.oo
REVENUE
Assessment Revenue - Streets
Assessment Revenue - Parks
Assessment Revenue - Other
I nte rest
Other (Non Assessment Source)
s5,s00.00
s0.00
s7,s00.00
So'oo
50.00 TOTALREVENUE s14,000.00
so.o0
so.0o
s0.00
s0.00
so.o0
So.oo
s0.00
s0.00
s0.00
so.0o
s0.00
s0.00
OPERATING EXPENSE
20]3 Postage
20L4 Repairs & Maintenance
201-8 ContractualMaintenance
Level of Service
2031, StreetMaintenance
2032 GeneralSuPPlies
2034 Utilities
2039 Printing, Copying & Advertising
2055 AdministrativeFees
2062 Park Maintenance
2204 Tulare County Administrative Fees
Subtotal District Specific Expenditures
050-5000 City Administation Cost Share
TOTAL OPERATING EXPENSE
s9s.oo
s2,20o.oo
s1,,20s.64
N/A
s6,s00.00
s100.00
sr.,000.00
5r.s0.00
So.oo
50.00 s240.00
s11,490.64
52,484.07
513,974.7t
50.00 s0.oo
50.00 N/A
so.oo
so.0o
$0.00
50.00 50.00
50.00 s0.oo
s0.oo
so.0o
$o.oo
$0.00
s0.00
50.00 N/A
$0.00
so.oo
so.oo
so.0o
50.00 50.00
s0.00
50.00 50.00
so.0o
ADJUSTMENTS
Debt Repayment to Fund Balance
Fund Reserve Drawdown
s0.oo
50.00 50,00
So.oo
$0.00
50.00 YEAR-END FUND BALANCE (CARRYOVER) s2s.29
521.,449.43
s0.00
So.oo
s0.oo
5o.oo Ta rget Reserve (Fund Balance)
ASSESSMENTS
CPI Adjustment Eligible?
CPI Adjustment APPlied
Maximum Assessment (Per SFE)
Proposed Assessment (Per SFE)
Yes
No
s387.00
s3s0.oo
Yes
No
s387.oo
$o,oo
Yes
N/A
s387.00
s0.00
ASSESSM ENT DISTRICT 2024-O2z
FISCAL YEAR 2024-25 BUDGET DETAIL
FULTON ESTATES SUBDIVISION
LINE
ITEM CATEGORY cosT
2073 POSTAGE
2OI4 REPAIRS AND MAINTENANCE
2OT8 CONTRACTUALMAINTENANCE
s9s.oo
s2,200.00
51.,20s.64
Level of Service
Monthly Cost
A
s3,348.96
B
52,846.6t s2,344.27
D
52,L16.82
E
2031. MATERIALS / STREET MAINTENANCE
2032 GENERAL SUPPLIES
2034 UTILITIES
2039 PRINTING, COPYING, AND ADVERTISING
2055 ADMINISTRATIVEFEES
2062 PARK MAINTENANCE
2204 TULARE COUNTY ADMINISTRATIVE FEES
2205 DEBT REPAYMENT TO L&L FUND BALANCE
2206 FUND RESERVES TO OFFSET MAINTENANCE COST
s2,00e.37
Total
Total number of single-family equivalents
Cost per single-family equivalent
s6,s00.00
5100.00
51,000.00
5r"s0.00
52,484.O7
so.oo
5240.00
s0.00
5o.oo
s13,97s.00
40 s3so.00
Land Use # Lots SFE per lot Total SFE Assessme nt
single-family 40 1 40 53s0.00
40 40
ASSESSM E NT DISTRICT 2O25-O7
s-YEAR FUND BALANCE
G/L ACCOUNT #: 050-5029
MISSION CREEK SUBDIVISION
FY 25-26
Formation
FY 25-26
BEGINNING FUND BATANCE
Street Maintenance Fund
Park Maintenance Fund
Surplus (or Deficit) from Prior Year
TOTAL BEGINNING FUND BATANCE
50.00 so.oo
5o.oo
So.oo
So.oo
5o.oo
s0.00
$o,oo
REVENUE
Assessment Revenue - Streets
Assessment Revenue - Parks
Assessment Revenue - Other
I nterest
Other (Non Assessment Source)
5o.oo
50.00 So.oo
50.00 so.oo
$o.oo
So.oo
So.oo
So.oo
50.00 5o.oo
TOTAL REVENUE so.oo
OPERATING EXPENSE
2OI3 Postage
2014 Repairs & Maintenance
2018 ContractualMaintenance
Level ofService
2031, StreetMaintenance
2032 General Supplies
2034 Utilities
2039 Printing, Copying & Advertising
2055 AdministrativeFees
2062 Park Maintenance
2204 Tulare County Administrative Fees
Subtotal District Specific Expenditures
050-5000 City Administation Cost Share
TOTAL OPERATING EXPENSE
so.0o
s0.oo
5o.oo
N/A
so.oo
so.oo
so.oo
so.oo
So.oo
s0.00
5o.oo
So.oo
5o.oo
So.oo
50.00 so.oo
so.oo
N/A
so.0o
So.oo
5o.oo
So.oo
So.oo
so.oo
so.oo
so.oo
so.oo
$o.oo
ADJUSTMENTS
Debt Repayment to Fund Balance
Fund Reserve Drawdown
So.oo
s0.00
So.oo
s0.00
YEAR-END FUND BATANCE (CARRYOVER)
Target Reserve (Fund Balance)
$o.oo
So.oo
00 00
5o
So
ASSESSMENTS
CPI Adjustment Eligible?
CPI Adjustment Applied
Maximum Assessment (per 5FE)
Proposed Assessment (per SFE)
Yes
No
s367.00
$o.oo
Yes
N/A
5367.2r
So.oo
ASSESSM ENT D ISTRICT 2O25-Olt
FISCAL YEAR 2025.26 BUDGET DETAIL
LINE
ITEM CATEGORY
MISSION CREEK SUBDIVISION
cosT
201"3 POSTAGE
2OL4 REPAIRS AND MAINTENANCE
2OT8 CONTRACTUALMAINTENANCE
so.oo
50.00 So.oo
Level of Service
Monthly Cost
A
So.oo
c
s0.oo
D E
so.o0
2O3T MATERIALS / STREET MAINTENANCE
2032 GENERAL SUPPLIES
2034 UTtLTT|ES
2039 PRINTING, COPYING, AND ADVERTISING
2055 ADMINISTRATIVEFEES
2062 PARK MAINTENANCE
2204 TULARE COUNTY ADMINISTRATIVE FEES
2205 DEBT REPAYMENT TO L&L FUND BALANCE
2206 FUND RESERVES TO OFFSET MAINTENANCE COST
s0.00 so.o0
Total
Total number of single-family equivalents
Cost per single-family equivalent
So.oo
So.oo
50,00
s0.00
so,oo
so.oo
50.00 s0.00
5o.oo
50.00 so.oo
0 Land Use # Lots SFE per lot Total SFE Assessment
single-family 0 1 0 50.00
0 0
Compliance Certification and Hold Harmless Statement
The City of Tulare certifies the following:
I have read and am familiar with the requirements of Article XIIIC and XIIID of the State Constitution as revised by Proposition 218, including the articles cited below, and believe that all of the taxes, assessments, levies and fees accompanying this submission to the County AuditorController for inclusion on the secured property tax roll are in compliance with the law.
Article XIIIC. Sec. 2 c. “Any general tax imposed, extended, or increased, without voter approval, by any local government on or after January 1, 1995, and prior to the effective date of this article, shall continue to be imposed only if approved by a majority vote of the voters voting in an election on the issue of imposition, which election shall be held within two years of the effective date of this article and in compliance with subdivision b.”
Article XIIIC. Sec. 2 d. “No local government may impose, extend, or increase any special tax unless and until that tax is submitted to the electorate and approved by a two-thirds vote. A special tax shall not be deemed to have been increased if it is imposed at a rate not higher than the maximum rate so approved.”
Article XIIID. Sec. 5. “…this article shall become effective the day after the election unless otherwise provided. Beginning July 1, 1997, all existing, new, or increased assessments shall comply with this article.”
Article XIIID. Sec. 6 d. “Beginning July 1, 1997, all fees or charges shall comply with this section.” In addition, the City agrees that it shall be solely liable and responsible, and will defend and hold the County harmless from any liability as a result of claims or claims for refunds and related interest due filed by taxpayers against any assessments, fees, charges or taxes placed on the roll for the City by the County; and
The City shall be solely liable and responsible, and will defend and hold the County and the County Auditor harmless from any and all legal fees or other costs incurred related to such a claim.
Approved by the City Council of the City of Tulare on July 15, 2025.
ATTEST:
________________________________________ ____________________________ Marc Mondell, City Manager/City Clerk Date
Staff Report
Meeting: City Council
Date: July 15, 2025
Department: City Manager
Submitted by: Marc Mondell, City Manager
Agenda Title: Zumwalt Park Amphitheater Use of Naming Rights Funds
RECOMMENDED ACTION
Adopt a resolution authorizing an increase of up to $400,000 to the General Fund Community Services Venue Operations account (100-310-301-306-310-5213) appropriation and use of General Fund fund balance to offset a portion of current concert operational expenses with the fund balance replenished as Zumwalt Park Amphitheater naming rights funds are received.
SUMMARY
On August 6, 2024, the City Council approved a naming rights agreement with Adventist Health through which the City is to receive $100,000 annually for five years payable quarterly. To date, the City has received $100,000.
At that time, it was management’s intent to utilize the revenue to meet all contract requirements and any remaining funds thereafter to be used to cover the City’s costs of maintaining the facility.
The City, and its Operator (Spade Entertainment), have been heavily marketing the venue and its concert series thereby successfully attracting visitors from throughout California and beyond.
However, unfortunately ticket sales for the 2025 season so far are not as strong as anticipated and based upon current projections, management is recommending the use of future naming rights funds to offset a portion of current concert operational expenses.
The City Council will recall that management previously advised that it could take approximately three years to establish the venue and concert series and modifications and adjustments to operations along the way may be necessary. Council will also recall that our goal has been to use the venue and concert series to attract visitors from outside the area to spur Downtown redevelopment.
Over the past six months there has been a contraction in concert attendance across the industry. This appears, in part, due to inflation and uncertainty in consumer markets, which were not anticipated during project design and are factors beyond the control of the City or the Operator.
FISCAL IMPACT & FUNDING SOURCES
This appropriation increase requires the use of General Fund fund balance of up to $400,000; however, the fund balance will be replenished as Zumwalt Park Amphitheater naming rights funds are received.
ENVIRONMENTAL REVIEW
This action does not constitute a “project” pursuant to the California Environmental Quality Act (CEQA).
CONFLICT OF INTEREST
Staff are not aware of any conflicts of interest.
LEGAL REVIEW
This item does not require legal review.
Item #: 9.1
General Business
PUBLIC NOTICE
This item does not require a public hearing and was noticed as a part of the agenda.
ALTERNATIVE ACTION
1. Approve with changes
2. Deny
3. Table
If the City does not approve the use of fund balance to offset a portion of current concert operational expenses, then contractual obligations will not be satisfied resulting in possible claims.
ATTACHMENTS
1. Resolution
Reviewed/Approved:
RESOLUTION 2025-XX
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF TULARE
AMENDING THE FISCAL YEAR 2026 BUDGET
WHEREAS, on June 17, 2025, the City Council adopted the City of Tulare’s Fiscal Year 2026 Budget (“Budget”); and
WHEREAS, in accordance with Administrative Policy CM-10 Budget Policies and Practices, the City Council may amend or supplement the budget any time after its adoption; and WHEREAS, City staff has proposed specific amendments to the Budget.
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Tulare, as follows:
Section 1. The City Council authorizes an increase of up to $400,000 to the General Fund Community Services Venue Operations account appropriation.
Section 2. The City Council authorizes the use of General Fund fund balance to offset a portion of current concert operational expenses with the fund balance replenished as Zumwalt Park Amphitheater Naming Rights funds are received.
PASSED, APPROVED, AND ADOPTED by the City Council of the City of Tulare this 15th day of July 2025, by the following vote:
Ayes:
Noes:
Absent:
Abstain:
Patrick Isherwood, President of the Council
and Ex-Officio Mayor
ATTEST:
Marc Mondell, City Clerk
By Melissa Wilcox, Chief Deputy City Clerk
Staff Report
Meeting: City Council
Date: July 15, 2025
Department: Economic Development & Redevelopment
Submitted by: Jennifer Gomez, Executive Director of Economic Development & Redevelopment Agenda Title: Economic Development Quarterly and June Updates
RECOMMENDED ACTION
Receive the Economic Development Quarterly and June Updates. This item is informational only; therefore, no action is required.
SUMMARY
Attached is a presentation covering April-June 2025 highlighting activities and updates over the last quarter.
Also attached for your reference is the June 2025 Economic Development Bulletin identifying activities and projects that took place in the previous month highlighting four elements of economic development. • Building permits issued pertaining to residential and commercial improvements along with the total value of those improvements
• Business licenses that were issued for either new businesses, change of ownership, or businesses that failed to have a business license previously • Active projects that will have a sizeable impact on economic development • Site Plan Review projects that have been submitted to the City that could positively address commercial and residential needs
This item is informational only and does not require any action by the City Council.
FISCAL IMPACT & FUNDING SOURCES
There is no fiscal impact associated with this action.
ENVIRONMENTAL REVIEW
This action does not constitute a “project” pursuant to the California Environmental Quality Act (CEQA).
CONFLICT OF INTEREST
Staff is not aware of any conflicts of interest.
LEGAL REVIEW
This item does not require legal review.
PUBLIC NOTICE
This item does not require a public hearing and was noticed as a part of the agenda.
ALTERNATIVE ACTION
1. Approve with changes
2. Deny
3. Table
Item #: 9.3
General Business
ATTACHMENTS
1. June 2025 Economic Development Bulletin
Reviewed/Approved:
TheEconomicDevelopment
BULLETIN
June2025
Building Permits
180 Building Permits - Total Valuation $9,330,876
Residential
Single Family, Accessory/Alterations/Additions,
Re-Roof, Photovoltaic, Patio/Porch/Carport,
Pool/Spa/Water Feature
Commercial
New, Alterations/Additions, Tenant Improvements
174 6
Net New Business Licenses
23 New Businesses
Business Address
Central Valley Well Drilling & Pumps PO Box 2099
U-Haul 800 W. Inyo Ave.
Town & Country Laundromat 764 W. Inyo Ave.
La Raza Tattoo 756 W. Inyo Ave.
Palm Plaza Center 724-772 W. Inyo Ave.
Mountain Mike’s Pizza 721 E. Prosperity Ave.
You-Be’s U-Bake Pizza 580 E. Kern Ave.
Hair by Thalia 522 W. Inyo Ave.
La Fuente Ice and Water 340 W. Inyo Ave.
Selvin Mayen 22658 Road 130
Sunkissed Salon & Suites 1955 Hillman St.
Home & Financial Pros 1927 E.Tulare Ave.
Michaela’s Dog Spa 1624 E.Tulare Ave.
Sister’s @ Heart 16095 Ave. 240
Guadalajara Meat Market 1543 E. Bardsley Ave.
Round Table Pizza 686 150 E. Cross Ave.
H&R Labor Contracting LLC 1398 E.Tulare Ave.
La Michoacana Plus, Ice Cream Parlor 1340 E. Prosperity Ave.
Total Connect Pro LLC 1245 N. Cherry Ave.
Happy Lemon 1208 E. Prosperity Ave.
Furniture Avenue 1120 E. Prosperity Ave.
El Apatzingan Birrieria 1066 Rankin Ave.
Tacos El Paisa 1010 S. Blackstone St.
Active Projects
Status of Active Projects
Project Title & Description Address
Tulare Business Innovation Zone (TBIZ)
Certificate of Occupancy in July 2025
425 E. Kern Ave.
International Agri-Center Way Interchange
Construction 50% Completed
Anticipated Completion Summer 2026
Hwy 99 & International Agri-Center Way
International Agri-Center Way Extension
Design Phase - 90%
Connecting Laspina St. to Turner Dr.
Wild Oak
Single Family Residential - 83 units
Under Construction
W. Pleasant Ave. btw La Dawna St. & Alpha St.
Oakcrest 2
Single Family Residential - 84 units
Under Construction
W. Capistrano Ave. btw Cromley St. & Shenandoah
St.
Townhouse
Multi-Family Residential - 40 units
Plans being finalized for approval
North M Street & Santa Fe Trail
Ginder Apartments
Multi-Family Residential - 216 units
Plans being finalized for approval
N. Retherford btw E. Cartmill Ave. & E. Corvina Ave.
Glass Avenue
Mutli-Family Residential - 54 units
Under construction
N. Retherford btw E. Cartmill Ave. & E. Corvina Ave.
Villas @ Sierra Ranch
Multi-Family Residential - 90 units
Under Construction
N. Retherford btw E. Corvina Ave. & E. Leland Ave.
Cartmill Mooney TSM
Single Family Residential - 132 units
Under construction
SW Corner of Mooney Blvd. & Cartmill Ave.
KCOK 4, 6, 7
Single Family Residential - 95 units
Plans being finalized for approval
Morrison St. btw Prosperity Ave. & Castlerock Ave.
KCOK 5 & 9
Single Family Residential - 88 units
Under Construction
Morrison St. btw Castlerock Ave. & Seminole Ave.
Farrar 2, 3, & 4
Single Family Residential - 257 units
Under Construction
Morrison St. btw Seminole Ave. & Pine Valley Ave.
Fulton Estates
Single Family Residential - 183 units
Under Construction
SW Corner of Tulare Ave. & Rd. 124
Hidden Ridge
Single Family Residential - 30 units
Under Construction
Bardsley Ave. btw Mammoth St. & Morrison St.
Mission Creek
Single Family Residential - 273 units
Under Construction
SW Corner of Bardsley Ave. & Rd. 124
Cottonwood 3
Multi-Family Residential - 86 units
Plans being finalized for approval
SE Corner of Foster Dr. & Mooney Blvd.
Maverik
Infrastructure Improvements are under way
Opening approximately Summer 2026
SE Corner of Hwy 99 & Cartmill Ave.
Chick-fil-A
Infrastructure Improvements are under way
Opening approximately Spring 2026
SE Corner of Hwy 99 & Cartmill Ave.
Sequoia Marketplace
Building Permits Plan Check for:
Chipotle
Carwash
Service Station
NE Corner of Mooney Blvd. & Bardsley Ave.
Santa Fe Trail Residential
Multi-Family Residential
Building permits issued
300 Blk M & N & O Streets
Site Plan Review
Preliminary Site Plan Review Applications
Project Title & Description Address
Cherry Ave Apartments
Multi-Family Residential - 9 units
NW Corner of Tulare Ave. & Cherry Ave.
Downtown Food Court
Commercial - Retail/Restaurant
215 E. Kern Ave.
Tulare Apartments (Mixed Use)
Multi-Family Residential - 30 units
Commercial - Retail
708 & 786 E.Tulare Ave.
Oakmore Ranch (Mixed Use)
Master Plan - 235 acres
Single-family, Multi-family, Senior housing,
Commercial, and Parks
SE Corner of Tulare Ave. & Oakmore St.
American Travel Plaza
Commercial - Gas Station, Truck Parking, Hotel
NW Corner of Industrial Ave. & Blackstone St.
For any inquires on these projects, please reach out to:
Jennifer Gomez, MPA
Executive Director of Economic Development & Redevelopment [email protected]
559.684.4230 | C: 559.309.4726
425 East Kern Avenue, Tulare, CA 93274
Staff Report
Meeting: City Council
Date: July 15, 2025
Department: Finance
Submitted by: Mark Roberts, Chief Financial Officer / Treasurer Agenda Title: Amended ROPS for the July 1, 2025 through June 30, 2026 Period
RECOMMENDED ACTION
Adopt a resolution of the Successor Agency to the former Tulare Redevelopment Agency approving and adopting the amended Recognized Obligation Payment Schedule (ROPS) for the January 1, 2026 through June 30, 2026 period (ROPS 25-26).
SUMMARY
The Successor Agency to the Tulare Redevelopment Agency approved the Recognized Obligation Payment Schedule (“ROPS”) 25-26 for the July 1, 2025 through June 30, 2026 period at its December 3rd, 2024 meeting. The ROPS 25-26 was subsequently approved by the Oversight Board to the Successor Agency (“Oversight Board”) on January 10, 2025 and submitted to the California Department of Finance (“DOF”) on January 17, 2025. DOF approved all amounts requested on the ROPS 25-26 on March 14, 2025.
Pursuant to Health and Safety Code Section 34177(o)(1)(E), the Successor Agency may submit one amendment to the ROPS 25-26 if the Oversight Board makes a finding that a revision is necessary for the payment of approved enforceable obligations during the second one-half of the Recognized Obligation Payment Schedule period. In March 2025, staff were made aware of two approved enforceable obligations requiring additional funding during the second one-half of the ROPS period from January 1, 2026 to June 30, 2026. As a result, the Successor Agency seeks additional funding for ROPS Items 4 and Item 12 through the Amended ROPS process.
Land O’ Lakes Agreement (Item 4)
The first request for additional funding is for the Owner Participation Agreement (“OPA”) with Land O’ Lakes, Inc. (Item 4). The ROPS 25-26 requested $0 due to the agreement end date having passed on June 30, 2024. However, staff has identified two prior-year payments that were not made: $186,477.09 for FY 2021-22 and $191,142.10 for FY 2022-23, for a combined total of $377,619.
Both the ROPS 21-22 and ROPS 22-23 approved payments of $280,000. Although payments were owed for those years, they were not made due to an oversight with City/Successor Agency staffing changes.
The Prior Period Adjustment (“PPA”) 21-22 and 22-23 reported $0 paid on Item 4, subsequently reducing the ROPS 24-25 and 25-26 Redevelopment Property Tax Trust Fund (“RPTTF”) distributions by $560,000. However, payments are still owed to Land O’ Lakes under the OPA. The Successor Agency proposes to cure these missed payments during the second half of the ROPS 25-26 period (January 1, 2026 through June 30, 2026). The Amended ROPS would request the sum of the missed payments for FY 21-22 and 22-23 or $377,619.
City-Redevelopment Agency Loan (Item 12)
The second request for additional funding is for the City-Redevelopment Agency (“RDA”) Loan (Item 12).
The City and the Former RDA entered into a Loan Repayment Agreement (“Agreement”) on April 20, 2010, which was subsequently amended on June 29, 2010, February 1, 2011, and March 9, 2011 (“Third Amendment”). In order to assist the Former RDA in carrying out its redevelopment activities, the City advanced funds to the Former RDA from time to time in accordance with cooperation agreements for individual redevelopment projects. The Third Amendment formally acknowledged the amount of outstanding advances and established formal repayment terms for the Agreement (“City-RDA Loan”).
Item #: 10.1
Successor Agency
State law limits annual payments on the City-RDA Loan to one half of the difference between the previous Fiscal Year’s residual revenue and the Fiscal Year 2012-13 residual revenue. Residual revenue is the amount of RPTTF revenue—property taxes distributed by the Auditor-Controller—available after deducting ROPS obligations, administrative fees, and taxing agency pass-through payments.
The County approved Fiscal Year 2012-13 residual RPTTF is $2,502,897. Although the Successor Agency disputes this value and believes it should be $1,524,880, for the purpose of our estimates we assumed the Fiscal Year 2012-13 residual RPTTF will be $2,502,897. The Fiscal Year 2024-25 residual RPTTF was projected to be approximately $4.3 million, resulting in a maximum payment of approximately $914,726:
$4,332,347 - $2,502,897 = $1,829,450 / 2 = $914,726
The ROPS 25-26 inadvertently requested $600,000. However, the actual FY 2025-26 City-RDA Loan payment could not be calculated until after the January 2025 RPTTF distribution, which was unavailable at the time the ROPS was prepared. Actual residential RPTTF amounted to approximately $5.3 million, which is higher than the projected amount of $4.3 million. As a result, the maximum annual payment is calculated to be approximately $1,363,153 in the ROPS B period:
$5,229,202 - $2,502,897 = $2,726,305 / 2 = $1,363,153
As a result, the Successor Agency is seeking an Amended ROPS to reflect and request the difference between the actual amount due ($1,363,153) and the amount requested on the ROPS 25-26 ($600,000) based on the updated residual revenue, in accordance with the repayment terms established under the City-RDA Loan and consistent with state law requirements. This amounts to $763,153.
FISCAL IMPACT & FUNDING SOURCES
The Amended Recognized Obligation Payment Schedule (ROPS) 25-26 proposes to increase the total RPTTF funding request by $1,140,773 for the January 1 through June 30, 2026 (B) period to fund two previously approved enforceable obligations. This includes $377,619 for the Land O’ Lakes Agreement (Item 4) to address missed payments from FY 2021-22 and FY 2022-23. The Successor Agency is also requesting an additional $763,153 in RPTTF funding to reflect the actual FY 2025-26 loan payment due under the statutory formula in Health and Safety Code Section 34191.4(b)(3)(A) for the City-RDA Loan (Item 12).
If approved by the Oversight Board and the California Department of Finance, the additional RPTTF funding will be included in the January 2026 distribution for the second half of the ROPS 25-26 period.
ENVIRONMENTAL REVIEW
This action does not constitute a “project” pursuant to the California Environmental Quality Act (CEQA).
CONFLICT OF INTEREST
Staff is not aware of any conflicts of interest.
LEGAL REVIEW
This item does not require legal review.
PUBLIC NOTICE
This item does not require a public hearing and was noticed as a part of the agenda.
ALTERNATIVE ACTION
1. Approve with changes
2. Deny
3. Table
If the Successor Agency does not proceed with the Amended ROPS 25-26, it may lose the ability to fully fund certain enforceable obligations. For the Land O’ Lakes obligation (Item 4), continued nonpayment could place the Agency in breach of the Owner Participation Agreement, as the outstanding amounts were incurred during the agreement’s valid term. For the City-RDA Loan (Item 12), the Agency would forgo $763,153 in allowable RPTTF that cannot be recovered in future years due to the statutory annual cap.
ATTACHMENTS
1. Original ROPS 25-26
2. Amended ROPS 25-26
Reviewed/Approved:
Recognized Obligation Payment Schedule (ROPS 25-26) - Summary Filed for the July 1, 2025 through June 30, 2026 Period Successor Agency: Tulare
County: Tulare
Current Period Requested Funding for Enforceable
Obligations (ROPS Detail)
25-26A Total
(July -
December)
25-26B Total
(January -
June)
ROPS 25-26
Total
A Enforceable Obligations Funded as Follows (B+C+D) $ 717,862 $ - $ 717,862 B Bond Proceeds - - -
C Reserve Balance 717,862 - 717,862
D Other Funds - - -
E Redevelopment Property Tax Trust Fund (RPTTF) (F+G) $ 708,000 $ 1,019,054 $ 1,727,054 F RPTTF 608,000 1,019,054 1,627,054
G Administrative RPTTF 100,000 - 100,000
H Current Period Enforceable Obligations (A+E) $ 1,425,862 $ 1,019,054 $ 2,444,916 Certification of Oversight Board Chairman:
Name Title
Pursuant to Section 34177 (o) of the Health and Safety
code, I hereby certify that the above is a true and
accurate Recognized Obligation Payment Schedule for
the above named successor agency. /s/
Signature Date
Tulare
Recognized Obligation Payment Schedule (ROPS 25-26) - ROPS Detail July 1, 2025 through June 30, 2026
A B C D E F G H I J K L M N O P Q R S T U V W
Item
#
Project
Name
Obligation
Type
Agreement
Execution
Date
Agreement
Termination
Date
Payee Description Project
Area
Total
Outstanding
Obligation
Retired
ROPS
25-26
Total
ROPS 25-26A (Jul - Dec)
25-26A
Total
ROPS 25-26B (Jan - Jun)
25-26B
Total
Fund Sources Fund Sources
Bond
Proceeds
Reserve
Balance
Other
Funds RPTTF Admin RPTTF
Bond
Proceeds
Reserve
Balance
Other
Funds RPTTF Admin RPTTF
$55,824,490 $2,444,916 $- $717,862 $- $608,000 $100,000 $1,425,862 $- $- $- $1,019,054 $- $1,019,054 4 Owner
Participant
Agreement
OPA/DDA/
Construction
04/21/
2011
07/19/2026 Land 'O
Lakes Inc
Payment
per OPA
Downtown/
Alpine
- N $- - - - - - $- - - - - - $-
6 US Bank Fees 06/30/
2011
08/01/2040 U S Bank Trustee for
bonds
All Areas 64,000 N $4,000 - - - 4,000 - $4,000 - - - - - $- 12 City of
Tulare -
Loan
City/County
Loan (Prior
06/28/11),
Cash
exchange
03/09/
2011
08/01/2040 City of
Tulare
Loan for
various
projects in
project
area
All Areas 14,542,946 N $600,000 - - - 600,000 - $600,000 - - - - - $- 14 Salary &
Benefits,
consultants
and
Attorney
Cost
Admin
Costs
02/01/
2012
06/30/2067 City of
Tulare
Salary and
Benefits,
consultants
and
attorney
costs
All Areas 2,500,000 N $100,000 - - - - 100,000 $100,000 - - - - - $- 21 2017 Tax
Allocation
Refunding
Bonds -
Series A
Refunding
Bonds
Issued After
6/27/12
02/01/
2017
08/01/2040 U S Bank Bonds
issued to
refund
2010
bonds
All Areas 9,337,575 N $434,500 - 301,400 - - - $301,400 - - - 133,100 - $133,100 22 2017 Tax
Allocation
Refunding
Bonds -
Series B
Refunding
Bonds
Issued After
6/27/12
02/01/
2017
08/01/2040 U S Bank Bonds
issued to
refund
2010
bonds
All Areas 10,011,697 N $562,889 - 416,462 - - - $416,462 - - - 146,427 - $146,427 23 Reserve
for 2017
Tax
Allocation
Refunding
Bonds -
Series A
Reserves 02/01/
2017
08/01/2040 U S Bank Reserve
for next
period's
debt
service
payment
All Areas 9,337,575 N $313,100 - - - - - $- - - - 313,100 - $313,100 24 Reserve
for 2017
Tax
Allocation
Refunding
Bonds -
Series B
Reserves 02/01/
2017
08/01/2040 U S Bank Reserve
for next
period's
debt
service
payment
All Areas 10,011,697 N $426,427 - - - - - $- - - - 426,427 - $426,427
A B C D E F G H I J K L M N O P Q R S T U V W
Item
#
Project
Name
Obligation
Type
Agreement
Execution
Date
Agreement
Termination
Date
Payee Description Project
Area
Total
Outstanding
Obligation
Retired
ROPS
25-26
Total
ROPS 25-26A (Jul - Dec)
25-26A
Total
ROPS 25-26B (Jan - Jun)
25-26B
Total
Fund Sources Fund Sources
Bond
Proceeds
Reserve
Balance
Other
Funds RPTTF Admin RPTTF
Bond
Proceeds
Reserve
Balance
Other
Funds RPTTF Admin RPTTF
25 2017
Bonds
Continuing
Disclosure
Fees 02/01/
2017
08/01/2040 City of
Tulare
Continuing
Disclosure
prepared
by City
staff
All Areas 16,000 N $1,000 - - - 1,000 - $1,000 - - - - - $- 26 LRPMP
Property
Disposition
Costs
Property
Dispositions
07/01/
2021
06/30/2022 RSG; Craig
Smith &
Associates;
Troy Guy -
Broker;
Anderson
Real
Estate
Group
Broker
opinions of
value and
other costs
of property
disposition
not paid
from sale
proceeds
All Areas 3,000 N $3,000 - - - 3,000 - $3,000 - - - - - $- Tulare
Recognized Obligation Payment Schedule (ROPS 25-26) - Report of Cash Balances July 1, 2022 through June 30, 2023
(Report Amounts in Whole Dollars)
Pursuant to Health and Safety Code section 34177 (l), Redevelopment Property Tax Trust Fund (RPTTF) may be listed as a source of payment on the ROPS, but only to the extent no other funding source is available or when payment from property tax revenues is required by an enforceable obligation.
A B C D E F G H
ROPS 22-23 Cash Balances
(07/01/22 - 06/30/23)
Fund Sources
Comments
Bond Proceeds Reserve Balance Other Funds RPTTF
Bonds issued
on or before
12/31/10
Bonds issued
on or after
01/01/11
Prior ROPS
RPTTF and
Reserve
Balances retained
for future
period(s)
Rent, grants,
interest, etc.
Non-Admin
and Admin
1 Beginning Available Cash Balance (Actual 07/01/22)
RPTTF amount should exclude "A" period distribution
amount.
1,543,588 652,026 585,857 "E): $1,268,902 and $205,700 for 2017 TAB Reserve in ROPS 22-23 + $68,986 in RPTTF
reserve for ROPS 23-24; F): $344,503 in
Other Funds for RPTTF reserve for ROPS
23-24 + $307,523 in Other Funds for ROPS
22-23; G): $254,885 om 19-20 PPA for ROPS
22-23 + $330,972 in 21-22 PPA for ROPS
24-25"
2 Revenue/Income (Actual 06/30/23)
RPTTF amount should tie to the ROPS 22-23 total
distribution from the County Auditor-Controller
1,629,165 RPTTF Distribution
3 Expenditures for ROPS 22-23 Enforceable Obligations
(Actual 06/30/23)
1,474,602 307,523 344,145 "E): $1,268,902 and $205,700 for 2017 TAB Reserve in ROPS 22-23; F): $307,523 in
Other Funds for ROPS 22-23; G): RPTTF
expenditures"
4 Retention of Available Cash Balance (Actual 06/30/23) RPTTF amount retained should only include the amounts
distributed as reserve for future period(s)
68,986 344,503 1,343,514 "E): $68,986 in RPTTF reserve for ROPS 23-24; F): $344,503 in Other Funds for
RPTTF reserve for ROPS 23-24; G):
$330,972 in 21-22 PPA for ROPS 24-25 +
Pursuant to Health and Safety Code section 34177 (l), Redevelopment Property Tax Trust Fund (RPTTF) may be listed as a source of payment on the ROPS, but only to the extent no other funding source is available or when payment from property tax revenues is required by an enforceable obligation.
A B C D E F G H
ROPS 22-23 Cash Balances
(07/01/22 - 06/30/23)
Fund Sources
Comments
Bond Proceeds Reserve Balance Other Funds RPTTF
Bonds issued
on or before
12/31/10
Bonds issued
on or after
01/01/11
Prior ROPS
RPTTF and
Reserve
Balances retained
for future
period(s)
Rent, grants,
interest, etc.
Non-Admin
and Admin
$51,211 and $961,331 for RPTTF reserve for
ROPS 23-24"
5 ROPS 22-23 RPTTF Prior Period Adjustment
RPTTF amount should tie to the Agency's ROPS 22-23 PPA
form submitted to the CAC
No entry required 527,363 22-23 PPA
6 Ending Actual Available Cash Balance (06/30/23)
C to F = (1 + 2 - 3 - 4), G = (1 + 2 - 3 - 4 - 5)
$- $- $- $- $-
Tulare
Recognized Obligation Payment Schedule (ROPS 25-26) - Notes July 1, 2025 through June 30, 2026
Item # Notes/Comments
4 6
12 14
21 22
23 24
25 26
RESOLUTION 2025-01
A RESOLUTION OF SUCCESSOR AGENCY TO THE FORMER TULARE
REDEVELOPMENT AGENCY APPROVING AND ADOPTING THE AMENDED RECOGNIZED OBLIGATION PAYMENT SCHEDULE FOR THE JULY 1, 2025 THROUGH JUNE 30, 2026 PERIOD
WHEREAS, the City of Tulare elected to serve as the Successor Agency to the former Tulare Redevelopment Agency (“Successor Agency”) pursuant to Assembly Bill x1 26 (“ABx1 26”) as codified in the California Health & Safety Code (“HSC”); and WHEREAS, ABx1 26 was amended by Assembly Bills 1484 and 471 and Senate Bill 107 (collectively, the “Dissolution Act”); and
WHEREAS, among the duties of successor agencies under the Dissolution Act as amended is the preparation of an annual Recognized Obligation Payment Schedule (“ROPS”), per HSC Section 34177 (I), that includes the ensuing two six-month periods for consideration by an oversight board and the California Department of Finance (“DOF”) for purposes of administering the wind-down of financial obligations of the former Redevelopment Agency; and WHEREAS, HSC Section 34177(o)(1)(E) authorizes a successor agency to submit one amendment per ROPS cycle, no later than October 1, if the Oversight Board makes a finding that the revision is necessary for the payment of approved enforceable obligations during the second half of the ROPS period (January 1 to June 30); and
WHEREAS, the Successor Agency has prepared Amended ROPS 25-26 for the fiscal period of January 1, 2026 through June 30, 2026, attached hereto as Exhibit A, to reflect revised funding needs for certain enforceable obligations previously approved on the original ROPS 25- 26; and
WHEREAS, HSC Section 34177 (I) further requires that the proposed ROPS be transmitted to the oversight board, after which time the oversight board may approve the ROPS and the Successor Agency’s transmittal of the adopted ROPS to DOF, the County AuditorController, and the State Controller’s Office for their consideration; and WHEREAS, the Tulare County Consolidated Oversight Board ("Oversight Board"), formed July 1, 2018, has jurisdiction over the Successor Agency; and WHEREAS, the proposed Amended ROPS 25-26 covering January 1, 2026 through June 30, 2026, attached hereto as Exhibit A, has been prepared and is consistent with the provisions of the Dissolution Act and in the format made available by DOF; and WHEREAS, the Oversight Board will review Amended ROPS 25-26 on August 8, 2025; and
WHEREAS, the Successor Agency desires to approve Amended ROPS 25-26 and transmit it to the Oversight Board for its consideration and approval, and subsequently the DOF, as required by law.
NOW, THEREFORE, BE IT RESOLVED by the Successor Agency to the former Tulare Redevelopment Agency, as follows, to wit:
Resolution 2025-01