Agenda packet — Victorville City Council, June 2, 2026 (part 4 of 4)

Table 5
Victorville Water DistrictOperating ExpensesOperating Expenses Escalation Factor FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Budgeted Budgeted Projected Projected Projected Projected 4100540 - WATER - WID 2
52010 - UTILITIES-ELECTRICITY Utilities - Electric/Natural Gas/Sanitation 10,176 10,380 10,899 11,444 12,016 12,617 52020 - UTILITIES-WATER USAGE Utilities - Electric/Natural Gas/Sanitation 2,652 2,772 2,911 3,056 3,209 3,369 52030 - UTILITIES-NATURAL GAS Utilities - Electric/Natural Gas/Sanitation - - - - - - 52040 - UTILITIES-SANITATION Utilities - Electric/Natural Gas/Sanitation 6,719 6,700 7,035 7,387 7,756 8,144 52060 - TELEPHONE General - - - - - -
52110 - SUPPLIES General 500 500 515 530 546 563
52112 - SUPPLIES - SANITARY General 500 500 515 530 546 563 52140 - TRAINING AND EDUCATION General - - - - - -
52201 - VEHICLE FUEL Fuel - - - - - -
52230 - VEHICLE EXPENSE General - - - - - -
52240 - SMALL TOOLS & FURNITURE <$5000 General 37,360 40,000 41,200 42,436 43,709 45,020 52300 - CONTRACT SERVICES General - - - - - -
52410 - BUILDING MAINTENANCE General 19,080 29,500 30,385 31,297 32,235 33,203 52415 - BUILDING - DEMOLITION General - - - - -
74513 - DEMO OF OLD BALDY MESA OFFICE BLDNG General - - - - - - 52440 - INFRASTRUCTURE REPAIRS General - - - - - -
74513 - DEMO OF OLD BALDY MESA OFFICE BLDNG General 60,000 - - - - - Subtotal 4100540: 136,987 90,352 93,460 96,680 100,018 103,479 4100541 - WATER - WID 1
51100 - FULL TIME WAGES Labor 138,949 144,775 150,566 156,589 162,852 169,366 51110 - OVERTIME WAGES Labor - - - - - -
51160 - XREG Labor - - - - - -
51200 - FRINGE BENEFITS-FT Labor 75,699 73,436 76,373 79,428 82,605 85,909 51300 - PAYROLL TAXES Labor 3,543 3,692 3,839 3,993 4,153 4,319 52010 - UTILITIES-ELECTRICITY Utilities - Electric/Natural Gas/Sanitation 29,000 26,000 27,300 28,665 30,098 31,603 52020 - UTILITIES-WATER USAGE Utilities - Electric/Natural Gas/Sanitation 4,450 5,000 5,250 5,513 5,788 6,078 52030 - UTILITIES-NATURAL GAS Utilities - Electric/Natural Gas/Sanitation 3,220 2,475 2,599 2,729 2,865 3,008 52040 - UTILITIES-SANITATION Utilities - Electric/Natural Gas/Sanitation 17,000 15,900 16,695 17,530 18,406 19,327 52060 - TELEPHONE General - - - - - -
52110 - SUPPLIES General 10,000 17,150 17,665 18,194 18,740 19,302 52112 - SUPPLIES - SANITARY General 500 500 515 530 546 563 52140 - TRAINING AND EDUCATION General 1,000 2,198 2,264 2,332 2,402 2,474 52150 - TRAVEL & MEETINGS General 750 3,400 3,502 3,607 3,715 3,827 52201 - VEHICLE FUEL Fuel 100 200 210 221 232 243
52230 - VEHICLE EXPENSE General 500 500 515 530 546 563 52300 - CONTRACT SERVICES General 8,000 8,760 9,023 9,293 9,572 9,859 52410 - BUILDING MAINTENANCE General 5,050 5,540 5,706 5,877 6,054 6,235 52420 - GROUNDS MAINTENANCE General - - - - - -
Subtotal 4100541: 297,762 309,525 322,022 335,031 348,575 362,676

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Table 5
Victorville Water DistrictOperating ExpensesOperating Expenses Escalation Factor FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Budgeted Budgeted Projected Projected Projected Projected 4100543 - WATER LINE LOCATING
51100 - FULL TIME WAGES Labor 95,895 145,464 151,282 157,334 163,627 170,172 51200 - FRINGE BENEFITS-FT Labor 48,205 47,704 49,612 51,596 53,660 55,807 51300 - PAYROLL TAXES Labor 2,467 1,319 1,371 1,426 1,483 1,543 52060 - TELEPHONE General 285 1,150 1,185 1,220 1,257 1,295 52110 - SUPPLIES General 1,000 4,318 4,447 4,581 4,718 4,860 Subtotal 4100543: 147,852 199,954 207,898 216,157 224,746 233,676 4100545 - WATER-CUSTOMER SVCS
51100 - FULL TIME WAGES Labor 1,523,436 1,521,861 1,582,736 1,646,045 1,711,887 1,780,362 51110 - OVERTIME WAGES Labor 8,500 7,410 7,706 8,015 8,335 8,669 51120 - PART TIME WAGES Labor 56,000 113,175 117,702 122,410 127,306 132,399 51160 - XREG Labor - - - - - -
51200 - FRINGE BENEFITS-FT Labor 600,050 696,855 724,729 753,719 783,867 815,222 51201 - FRINGE BENEFITS-PT Labor - 1,460 1,519 1,579 1,642 1,708 51220 - RETIREE EXPENSE Labor - - - - - -
51230 - GASB68 PENSION EXPENSE Labor - - - - - -
51300 - PAYROLL TAXES Labor 22,000 38,807 40,360 41,974 43,653 45,399 51301 - PAYROLL TAXES - PT Labor - 1,641 1,707 1,775 1,846 1,920 52010 - UTILITIES-ELECTRICITY Utilities - Electric/Natural Gas/Sanitation 13,200 11,625 12,206 12,817 13,457 14,130 52020 - UTILITIES-WATER USAGE Utilities - Electric/Natural Gas/Sanitation 525 3,875 4,069 4,272 4,486 4,710 52030 - UTILITIES-NATURAL GAS Utilities - Electric/Natural Gas/Sanitation 750 750 788 827 868 912 52060 - TELEPHONE General 169 63 65 67 69 71
52110 - SUPPLIES General 217,219 200,400 206,412 212,604 218,982 225,552 52140 - TRAINING AND EDUCATION General 1,725 1,125 1,159 1,194 1,229 1,266 52150 - TRAVEL & MEETINGS General - Travel & Meetings - - - - - - 52170 - ADVERTISING/LEGAL NOTICES General - - - - - -
52180 - RECRUITMENT EXPENDITURES General 2,205 2,250 2,318 2,387 2,459 2,532 52240 - SMALL TOOLS & FURNITURE <$5000 General 750 3,075 3,167 3,262 3,360 3,461 52260 - COMPUTER EQUIPMENT <$5000 General - - - - - -
52300 - CONTRACT SERVICES General 346,568 246,825 254,230 261,857 269,712 277,804 52350 - LEGAL General 750 750 773 796 820 844
52360 - FEDERAL/STATE /LOCAL FEES General 19,500 19,500 20,085 20,688 21,308 21,947 52365 - BANK/CC PROCESSING FEES General 514,400 257,200 264,916 272,863 281,049 289,481 52410 - BUILDING MAINTENANCE General - - - - - -
54050 - UNCOLLECTABLE WRITE-OFFS None 100,000 100,000 100,000 100,000 100,000 100,000 54060 - PRIOR YEAR ADJUSTMENT None - - - - - -
Subtotal 4100545: 3,427,747 3,228,648 3,346,644 3,469,150 3,596,338 3,728,389

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Table 5
Victorville Water DistrictOperating ExpensesOperating Expenses Escalation Factor FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Budgeted Budgeted Projected Projected Projected Projected 4100710 - WATER - WW TREATMENT
52300 - CONTRACT SERVICES General - - - - - -
Subtotal 4100710: - - - - - -
4101510 - WATER-INFO TECHNOLOGY
52260 - COMPUTER EQUIPMENT <$5000 General 10,000 30,000 30,900 31,827 32,782 33,765 52300 - CONTRACT SERVICES General 225,260 36,585 37,683 38,813 39,977 41,177 Subtotal 4101510: 235,260 66,585 68,583 70,640 72,759 74,942 4101515 - WATER-IT GIS
51100 - FULL TIME WAGES Labor 94,946 100,648 104,674 108,861 113,216 117,744 51110 - OVERTIME WAGES Labor 118 - - - - -
51160 - XREG Labor - - - - - -
51200 - FRINGE BENEFITS-FT Labor 40,990 47,522 49,422 51,399 53,455 55,593 51300 - PAYROLL TAXES Labor 2,424 2,567 2,669 2,776 2,887 3,002 52003 - GASB96-CONTRA-EXP-OP General - - - - - -
52060 - TELEPHONE General 1,500 2,500 2,575 2,652 2,732 2,814 52110 - SUPPLIES General 25 - - - - -
52140 - TRAINING AND EDUCATION General 3,000 10,250 10,558 10,874 11,200 11,536 52150 - TRAVEL & MEETINGS General - Travel & Meetings 3,300 6,050 6,262 6,481 6,708 6,943 52180 - RECRUITMENT EXPENDITURES General - - - - - -
52201 - VEHICLE FUEL Fuel 3,000 3,000 3,150 3,308 3,473 3,647 52230 - VEHICLE EXPENSE General 2,000 2,000 2,060 2,122 2,185 2,251 52260 - COMPUTER EQUIPMENT <$5000 General 4,500 13,246 13,643 14,053 14,474 14,908 52300 - CONTRACT SERVICES General 36,400 61,679 63,529 65,435 67,398 69,420 52460 - DEPRECIATION EXPENSE None - - - - - -
52465 - GASB87/96 AMORTIZATION None - - - - - -
54160 - GASB 87/96 INTEREST EXPENSE None - - - - - -
Subtotal 4101515: 192,203 249,462 258,543 267,961 277,729 287,859

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Table 5
Victorville Water DistrictOperating ExpensesOperating Expenses Escalation Factor FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Budgeted Budgeted Projected Projected Projected Projected 4104000 - WATER - CODE ENFORCEMENT
51001 - CONTRA-EXP-WAGES Labor - - - - - -
51100 - FULL TIME WAGES Labor 324,228 380,804 396,036 411,877 428,352 445,486 51110 - OVERTIME WAGES Labor - 2,600 2,704 2,812 2,925 3,042 51160 - XREG Labor - - - - - -
51200 - FRINGE BENEFITS-FT Labor 146,434 179,392 186,567 194,030 201,791 209,863 51220 - RETIREE EXPENSE Labor - - - - - -
51230 - GASB68 PENSION EXPENSE Labor - - - - - -
51300 - PAYROLL TAXES Labor 8,275 9,710 10,099 10,503 10,923 11,360 54060 - PRIOR YEAR ADJUSTMENT None - - - - - -
Subtotal 4104000: 478,937 572,506 595,406 619,222 643,991 669,751 4104500 - WATER-ENGINEERING SVCS
51100 - FULL TIME WAGES Labor 1,220,756 1,347,848 1,401,762 1,457,832 1,516,145 1,576,791 51110 - OVERTIME WAGES Labor 4,000 5,200 5,408 5,624 5,849 6,083 51120 - PART TIME WAGES Labor - - - - - -
51160 - XREG Labor - - - - - -
51200 - FRINGE BENEFITS-FT Labor 532,652 569,753 592,543 616,245 640,895 666,530 51220 - RETIREE EXPENSE Labor 33,455 36,799 38,271 39,802 41,394 43,050 51230 - GASB68 PENSION EXPENSE Labor - - - - - -
51300 - PAYROLL TAXES Labor 31,266 34,370 35,745 37,175 38,662 40,208 52010 - UTILITIES-ELECTRICITY Utilities - Electric/Natural Gas/Sanitation 24,000 12,000 12,600 13,230 13,892 14,586 52020 - UTILITIES-WATER USAGE Utilities - Electric/Natural Gas/Sanitation 900 750 788 827 868 912 52030 - UTILITIES-NATURAL GAS Utilities - Electric/Natural Gas/Sanitation 1,300 800 840 882 926 972 52060 - TELEPHONE General 6,000 4,500 4,635 4,774 4,917 5,065 52110 - SUPPLIES General 14,500 11,500 11,845 12,200 12,566 12,943 52130 - SUBS /PUBLICATIONS / DUES General - 500 515 530 546 563 52140 - TRAINING AND EDUCATION General 14,250 5,050 5,202 5,358 5,518 5,684 52150 - TRAVEL & MEETINGS General - Travel & Meetings 5,600 3,650 3,778 3,910 4,047 4,188 52165 - CITY OUTREACH EVENTS General 1,500 2,500 2,575 2,652 2,732 2,814 52170 - ADVERTISING/LEGAL NOTICES General 1,500 1,000 1,030 1,061 1,093 1,126 52180 - RECRUITMENT EXPENDITURES General 500 500 515 530 546 563 52201 - VEHICLE FUEL Fuel 18,000 8,000 8,400 8,820 9,261 9,724 52230 - VEHICLE EXPENSE General 10,000 4,000 4,120 4,244 4,371 4,502 52240 - SMALL TOOLS & FURNITURE <$5000 General 800 800 824 849 874 900 52260 - COMPUTER EQUIPMENT <$5000 General - - - - - -
52300 - CONTRACT SERVICES General 360,152 190,000 195,700 201,571 207,618 213,847 52350 - LEGAL General 25,000 30,000 30,900 31,827 32,782 33,765 52410 - BUILDING MAINTENANCE General - - - - - -
52440 - INFRASTRUCTURE REPAIRS General - - - - - -
52460 - DEPRECIATION EXPENSE None - - - - - -
54010 - TRANSFERS OUT None - - - - - -
54055 - GAIN/LOSS DISPOSAL OF ASSETS None - - - - - -
54060 - PRIOR YEAR ADJUSTMENT None - - - - - -
Subtotal 4104500: 2,306,130 2,269,520 2,357,994 2,449,943 2,545,503 2,644,816

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Table 5
Victorville Water DistrictOperating ExpensesOperating Expenses Escalation Factor FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Budgeted Budgeted Projected Projected Projected Projected 4105001 - WATER ASPHALT
51100 - FULL TIME WAGES Labor 138,232 145,637 151,463 157,521 163,822 170,375 51110 - OVERTIME WAGES Labor 500 520 541 562 585 608
51160 - XREG Labor - - - - - -
51200 - FRINGE BENEFITS-FT Labor 63,757 65,518 68,138 70,864 73,698 76,646 51300 - PAYROLL TAXES Labor 3,563 3,714 3,862 4,017 4,177 4,345 52110 - SUPPLIES General 1,500 1,500 1,545 1,591 1,639 1,688 52201 - VEHICLE FUEL Fuel - - - - - -
52202 - EQUIPMENT FUEL Fuel - - - - - -
52240 - SMALL TOOLS & FURNITURE <$5000 General 100 100 103 106 109 113 52440 - INFRASTRUCTURE REPAIRS General 22,000 22,000 22,660 23,340 24,040 24,761 54010 - TRANSFERS OUT None - - - - - -
Subtotal 4105001: 229,652 238,988 248,312 258,001 268,071 278,536 4110020 - WID #2 - NON-OPERATING
52455 - UTILITY ASSISTANCE General - - - - - -
54050 - UNCOLLECTABLE WRITE-OFFS General - - - - - -
54120 - DEBT SERVICE INTEREST None - - - - - -
Subtotal 4110020: - - - - - -
4110201 - WID #2 - 98 BALDY MESA COP
54120 - DEBT SERVICE INTEREST None - - - - - -
54130 - BOND ISSUANCE FEE None - - - - - -
54140 - TRUSTEE SERVICE FEE None - - - - - -
Subtotal 4110201: - - - - - -
4110202 - WID #2 - 06 BALDY MESA COP
52360 - FEDERAL/STATE /LOCAL FEES General - - - - - -
54130 - BOND ISSUANCE FEE None - - - - - -
54140 - TRUSTEE SERVICE FEE None - - - - - -
Subtotal 4110202: - - - - - -

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Table 5
Victorville Water DistrictOperating ExpensesOperating Expenses Escalation Factor FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Budgeted Budgeted Projected Projected Projected Projected 4130520 - RECLAIMED WATER
51100 - FULL TIME WAGES Labor 181,957 172,506 179,406 186,582 194,045 201,807 51110 - OVERTIME WAGES Labor 500 1,560 1,622 1,687 1,755 1,825 51160 - XREG Labor - - - - - -
51200 - FRINGE BENEFITS-FT Labor 78,475 72,231 75,120 78,125 81,250 84,500 51230 - GASB68 PENSION EXPENSE Labor - - - - - -
51300 - PAYROLL TAXES Labor 4,708 4,399 4,575 4,758 4,948 5,146 52050 - UTILITIES-PRODUCTION POWER Utilities - Production Power 8,000 8,160 8,772 9,430 10,137 10,897 52060 - TELEPHONE General 3,600 3,300 3,399 3,501 3,606 3,714 52110 - SUPPLIES General 10,675 7,500 7,725 7,957 8,195 8,441 52140 - TRAINING AND EDUCATION General 6,505 8,349 8,599 8,857 9,123 9,397 52150 - TRAVEL & MEETINGS General - Travel & Meetings 3,600 4,200 4,347 4,499 4,657 4,820 52190 - DOT/PHYSICAL TEST General 200 200 206 212 219 225 52201 - VEHICLE FUEL Fuel 9,000 7,500 7,875 8,269 8,682 9,116 52230 - VEHICLE EXPENSE General 5,000 3,000 3,090 3,183 3,278 3,377 52240 - SMALL TOOLS & FURNITURE <$5000 General 3,000 3,000 3,090 3,183 3,278 3,377 52300 - CONTRACT SERVICES General 219,800 221,200 227,836 234,671 241,711 248,963 52360 - FEDERAL/STATE/LOCAL FEES General 75 75 77 80 82 84 52420 - GROUNDS MAINTENANCE General - - - - - -
52440 - INFRASTRUCTURE REPAIRS General 64,119 38,000 39,140 40,314 41,524 42,769 52460 - DEPRECIATION EXPENSE None - - - - - -
53030 - PURCHASED WATER General - - - - - -
54010 - TRANSFERS OUT None - - - - - -
54020 - COST ALLOCATIONS PAID General 74,819 77,064 79,376 81,757 84,210 86,736 54060 - PRIOR YEAR ADJUSTMENT None - - - - - -
Subtotal 4130520: 674,032 632,243 654,256 677,065 700,700 725,194 4131510 - REC - INFO TECHNOLOGY
52300 - CONTRACT SERVICES General 3,099 3,192 3,288 3,386 3,488 3,593 Subtotal 4131510: 3,099 3,192 3,288 3,386 3,488 3,593
Total Operating Expenses: 39,589,132 40,328,670 41,741,388 43,280,735 44,860,482 46,477,512

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Table 5
Victorville Water DistrictOperating ExpensesSummary of Operating Expenses by Organization FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Budgeted Budgeted Projected Projected Projected Projected 4100030 - WATER-ADMINISTRATION $7,173,361 $7,318,907 $7,736,819 $7,990,140 $8,251,917 $8,522,440 4100030E - WATER ADMINISTRATION EDD 111,775 62,500 103,579 106,762 110,043 113,4264100500 - WATER-SUPPLY 17,286,560 16,829,429 18,089,918 18,935,550 19,825,981 20,763,9004100505 - WATER- SCADA 1,158,330 884,772 947,478 983,459 1,020,825 1,059,6304100510 - WATER-HD POWER PLANT (106,296) (116,313) (237,216) (398,017) (594,570) (833,858)4100525 - WATER EFFICIENCY 960,693 1,094,284 994,624 1,029,779 1,066,203 1,103,9444100530 - WATER-METER SVCS 2,208,358 2,398,700 2,287,037 2,368,578 2,453,089 2,540,6814100535 - WATER-FIELD SVCS 3,529,368 3,132,738 3,662,744 3,801,246 3,945,074 4,094,4364100540 - WATER - WID 2 90,352 136,987 93,460 96,680 100,018 103,4794100541 - WATER - WID 1 309,525 297,762 322,022 335,031 348,575 362,6764100543 - WATER LINE LOCATING 199,954 147,852 207,898 216,157 224,746 233,6764100545 - WATER-CUSTOMER SVCS 3,228,648 3,427,747 3,346,644 3,469,150 3,596,338 3,728,3894100710 - WATER - WW TREATMENT - - - - - -4101510 - WATER-INFO TECHNOLOGY 66,585 235,260 68,583 70,640 72,759 74,9424101515 - WATER-IT GIS 249,462 192,203 258,543 267,961 277,729 287,8594104000 - WATER - CODE ENFORCEMENT 572,506 478,937 595,406 619,222 643,991 669,7514104500 - WATER-ENGINEERING SVCS 2,269,520 2,306,130 2,357,994 2,449,943 2,545,503 2,644,8164105001 - WATER ASPHALT 238,988 229,652 248,312 258,001 268,071 278,5364110020 - WID #2 - NON-OPERATING - - - - - -4110201 - WID #2 - 98 BALDY MESA COP - - - - - -4110202 - WID #2 - 06 BALDY MESA COP - - - - - -4130520 - RECLAIMED WATER 632,243 674,032 654,256 677,065 700,700 725,1944131510 - REC - INFO TECHNOLOGY 3,192 3,099 3,288 3,386 3,488 3,593 Total Operating Expenses Total Operating Expenses: $39,589,132 $40,328,670 $41,741,388 $43,280,735 $44,860,482 $46,477,512 - - - - - -
Summary of Operating Expenses by Fund FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 410 39,693,235 38,912,000 41,083,845 42,600,284 44,156,294 45,748,725 411 - - - - - -
413 635,435 677,132 657,543 680,451 704,188 728,787
Total Operating Expenses: 39,589,132 40,328,670 41,741,388 43,280,735 44,860,482 46,477,512

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Table 5
Victorville Water DistrictOperating ExpensesCost Inflation Factor FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 FY 2031General per budget 3.00% 3.00% 3.00% 3.00% 3.00% None per budget 0.00% 0.00% 0.00% 0.00% 0.00%
General - Travel & Meetings per budget 3.50% 3.50% 3.50% 3.50% 3.50%Labor per budget 4.00% 4.00% 4.00% 4.00% 4.00%Fuel per budget 5.00% 5.00% 5.00% 5.00% 5.00%Utilities - Electric/Natural Gas/Sanitation per budget 5.00% 5.00% 5.00% 5.00% 5.00%Utilities - Production Power per budget 7.50% 7.50% 7.50% 7.50% 7.50%R-Cubed Water per budget 4.50% 4.50% 4.50% 4.50% 4.50%Admin & Bio Assessment per budget 10.11% 10.11% 10.11% 10.11% 10.11% Groundwater Replenishment & Makeup Obligation per budget 4.00% 4.00% 4.00% 4.00% 4.00% Meter Service Installation & Changeouts per budget 4.00% 4.00% 4.00% 4.00% 4.00%HDPP Reimbursement per budget 8.30% 17.79% 17.83% 17.87% 17.91%1. Admin and Bio Assessment cost inflation is equal to the historical five year average change in cost.

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Table 6
Victorville Water DistrictCapital Improvement ProgramProject Description FY 20261 FY 20272 FY 2028 FY 2029 FY 2030 FY 2031 FY 2032 FY 2033 FY 2034 FY 2035 FY 2036 WATER ADMINNew Door for Access to City Hall $6,631
SUBTOTAL: WATER ADMIN 6,631
CUSTOMER SERVICECubicles 64,093
SUBTOTAL: CUSTOMER SERVICE 64,093
WATER PRODUCTIONReplace Chlorine Truck (27747) 26,042Replace Chlorine Truck (27748) 26,042New Forklift 49,707Well 203 - Block Wall/Electric Gate 167,245La Mesa Treatment Plant - Block Wall/Electric Gate Well 207 422,250El Evado Treatment Plant - Block Wall/Electric Gate 617,687Coat Concrete El Evado 75,000Spare Flow Meters 37,303Spare Motor for Turnout 6 50,000Spare Booster Motor for White Rd 10,000Upgrade & Outfit Booster Station at 395 119,188D2 Roof 85,250John Deere 650 P-Tier Dozer 80,668White Rd Roofing 28,303La Mesa Roofing 28,600Burning Tree Roofing 17,359Camelback Roofing 17,359395 Booster Station Roof 28,303New 30" Butterfly Valve at El Evado TP 50,000 SUBTOTAL: WATER PRODUCTION 1,936,306
SCADARadio Replacements 618,321Scada Gas Pipeline 2,550New Vehicle for Electrical Technician Assistant 7,218 SUBTOTAL: SCADA 628,089
METER SERVICESAdvance Metering Inrastrcture (AMI) 1,004,101Tow Behind Vactor Trailer 69,013 SUBTOTAL: METER SERVICES 1,073,114
FIELD SERVICESReplacement Vehicle 63207 156,693Replacement Vehicle 23409 116,037Turnout #5 - Amyethst/ Le Mesa 110,662Replace V#87088 52,551Leak Detection Sounding Equipment 20,986 SUBTOTAL: FIELD SERVICES 456,929

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Table 6
Victorville Water DistrictCapital Improvement ProgramProject Description FY 20261 FY 20272 FY 2028 FY 2029 FY 2030 FY 2031 FY 2032 FY 2033 FY 2034 FY 2035 FY 2036ENGINEERING DEPARTMENTSvc Pipeline Rpmt, Areas 4, 5, 8, 9, 10, 11, & 12 Design Contract 225,000Service Pipeline Replacement, Area 7 1,312,211Mojave Drive Water Infrastructure 94Ridgecrest Rd Pavement BV to Pahute 24,904Roy Rodgers Pavement Amargosa to I-15 12,598Turnout #5 - Amyethst/ Le Mesa 592Cannon Colorwave Plotter 18,685 SUBTOTAL: ENGINEERING DEPARTMENT 1,594,083
2026 WATER MASTER PLAN CIPPipelines - Mojave Dr (Phase 3) 125,000Pipelines - BVR Pvmt Imp Project 15,000RezoningSupply - Generators 246,500 254,000 261,500Reservoirs (R&R; 2-3 per yr) 4,035,000 4,081,000 1,912,000 1,827,000 1,342,000 1,530,000 17,000Reservoirs - Annual Maintenance 68,000 70,000 72,000 74,000 76,000 78,000 81,000 83,000 85,000 88,000Wells (R&R; 2-3 per yr) 120,000 153,000 186,000 219,000 252,000 388,000 421,000 457,000 496,000 535,000Booster Stations (R&R) 210,000 217,000 224,000 245,000 252,000 259,000 275,000Meter Replacements (small) 1,312,000 1,351,000 1,392,000 1,433,000 1,476,000 1,521,000 1,566,000Meter Replacements (large) 41,000 44,000 47,000 49,000Service Line Replacements (350/yr) 700,000 721,000 742,630 764,909 0 811,492 835,837 860,912 886,739 913,341Site Security Upgrades 432,500 756,000 0 2,204,000 2,336,000 2,036,000 1,447,000 903,000Equipment/Vehicles 889,000 916,000 944,000 972,000 1,001,000 1,031,000 1,062,000 1,094,000 1,127,000ROW/Utility Relocations 52,000 54,000 55,000 57,000 58,000 60,000 62,000 64,000 66,000SCADA 258,000 266,000 274,000 282,000 290,000 299,000 308,000 317,000 327,000Planning Documents 321,000 372,000 SUBTOTAL: 2026 WATER MASTER PLAN CIP 5,133,000 7,135,000 4,751,630 6,528,409 4,653,000 8,041,492 6,765,837 6,650,912 5,910,739 6,221,341 FY27 BUDGETED CIPPipelines - Mojave Dr 341,907Block Wall - 395 Booster Station 200,000 200,000Block Wall - Well 123 95,000 95,000Block Wall Well - 127 137,500 137,500Pump to Waste - Balsam TP 190,000Auma Valve Actuators 80,000Cl2 Analyzing Equipment 50,000Data Logger 17,000Ground Penetrating Radar 35,000Equipment/Vehicles 1,240,000ROW/Utility Relocations 50,000 SUBTOTAL: FY27 BUDGETED CIP 2,436,407 432,500

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Table 6
Victorville Water DistrictCapital Improvement ProgramProject Description FY 20261 FY 20272 FY 2028 FY 2029 FY 2030 FY 2031 FY 2032 FY 2033 FY 2034 FY 2035 FY 2036FY26 CIP ROLLOVERCity Hall Iron Fence 252,800Well 109 Replacement 1,200,000 1,200,000AMI Project Completion 200,000Supply- Generators 776,250Block Wall - Well 201 164,000Block Walls - Wells 109, 128 & 131 616,000Block Wall - Hesperia Rd Yard 75,000Pipelines - Hesperia Rd Yard 100,000Large Meter Replacements 150,000Replace Flowmeters - El Evado TP 80,000Spare Air Scour Motor - El Evado TP 50,000Pipe Coating - R3 Turnouts 3 & 6 50,000SCADA Hardware Upgrade 172,243Equipment/Vehicles 390,259 SUBTOTAL: FY26 CIP ROLLOVER 4,276,552 1,200,000
Grand Total: CIP Costs $5,759,244 $11,845,959 $8,767,500 $4,751,630 $6,528,409 $4,653,000 $8,041,492 $6,765,837 $6,650,912 $5,910,739 $6,221,3411 Data source for FY 2025/26 CIP costs is: Fund 410 YE CIP Projection.xlsx2 Data source for remaining years CIP costs is: 10-Year CIP_4-23-26.xlsx

Page 24 of 59 ends

Table 7
Victorville Water DistrictCash Flow ProjectionWater Cash Flow Projection FY 2026 FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Projected Demand Growth 1.0% 1.0% 1.0% 1.0% 1.0%Rate Revenue Increases 4.0% 4.0% 4.0% 4.0% 4.0% Beginning Reserve Balance $44,832,468 $41,671,504 $32,765,530 $28,617,478 $27,980,879 $25,661,111Revenues Rate Revenue
Current Rate Revenue 33,032,582 $ 33,362,908 $ 33,696,537 $ 34,033,502 $ 34,373,837 $ 34,717,575 $ Revenue from Rate Increases - 1,223,307 2,749,637 4,249,559 5,838,690 7,521,663 Total Revenue Required from Rates 33,032,582 $ 34,586,214 $ 36,446,174 $ 38,283,061 $ 40,212,527 $ 42,239,239 $ Non-Rate Revenue
Miscellaneous1 $ 2,730,308 2,867,207 $ 2,674,792 $ 2,618,675 $ 2,306,488 $ 2,285,049 $ Interest 2,048,091 948,360 745,678 651,277 636,789 583,996 Other Charges/Fees 2 4,368,338 3,562,400 5,836,650 5,162,302 5,209,130 5,257,181 Total Non-Rate Revenue 8,477,698 $ 8,047,006 $ 9,257,119 $ 8,432,254 $ 8,152,407 $ 8,126,226 $ Total Revenues 41,510,279 $ 42,633,220 $ 45,703,293 $ 46,715,315 $ 48,364,935 $ 50,365,465 $ Total Expenses Operating ExpensesTotal Operating Expenses 38,912,000 $ 39,693,235 $ 41,083,845 $ 42,600,284 $ 44,156,294 $ 45,748,725 $ Non-Operating Expenses Rate Funded Capital 5,759,244 11,845,959 8,767,500 4,751,630 6,528,409 4,653,000 Total Expenses 44,671,244 $ 51,539,194 $ 49,851,345 $ 47,351,914 $ 50,684,703 $ 50,401,725 $ Revenues Less Expenses $ (8,905,974) (3,160,965) $ (4,148,052) $ (636,599) $ (2,319,768) $ (36,260) $ Ending Reserve Balance $ 32,765,530 41,671,504 $ 28,617,478 $ 27,980,879 $ 25,661,111 $ 25,624,852 $ Reserve Fund Target 23,309,703 22,952,614 23,522,004 23,741,707 24,150,448 24,465,6601. Miscellaneous revenue is primarily from a repayment by the City of Victorville's Sewer fund to the Water District and approximately $40,000 in other miscellaneous revenues. 2. Other Charges/Fees consists of revenue from various sources such as permit and plan check fees, penalty/late fees, meter installations, service calls, etc. Details for all sources of revenue can be found in the Appendix pages 4-6.

Page 25 of 59 ends

Table 8
Victorville Water DistrictFunctional Allocation
Revenue Reqt.

Operating Expense FY 2027 Commodity Capacity Customer Recycled Fire Commodity Capacity Customer Recycled Fire4100030 - WATER-ADMINISTRATION51100 - FULL TIME WAGES $1,029,241 0% 98% 0% 0% 1.69% $0 $1,011,800 $0 $0 $17,44251110 - OVERTIME WAGES 4,160 0% 98% 0% 0% 1.69% 4,090 - - - 70 51120 - PART TIME WAGES - 0% 98% 0% 0% 1.69% - - - - -
51160 - XREG - 0% 98% 0% 0% 1.69% - - - - -
51200 - FRINGE BENEFITS-FT 426,428 0% 98% 0% 0% 1.69% 419,201 - - - 7,226 51201 - FRINGE BENEFITS-PT - 0% 98% 0% 0% 1.69% - - - - - 51220 - RETIREE EXPENSE 261,882 0% 98% 0% 0% 1.69% 257,444 - - - 4,438 51230 - GASB68 PENSION EXPENSE - 0% 98% 0% 0% 1.69% - - - - - 51300 - PAYROLL TAXES 26,246 0% 98% 0% 0% 1.69% 25,801 - - - 445 51301 - PAYROLL TAXES - PT - 0% 98% 0% 0% 1.69% - - - - - 52010 - UTILITIES-ELECTRICITY 30,600 0% 98% 0% 0% 1.69% 30,081 - - - 519 52020 - UTILITIES-WATER USAGE 2,090 0% 98% 0% 0% 1.69% 2,055 - - - 35 52030 - UTILITIES-NATURAL GAS 2,575 0% 98% 0% 0% 1.69% 2,531 - - - 44 52040 - UTILITIES-SANITATION - 0% 98% 0% 0% 1.69% - - - - - 52060 - TELEPHONE 22,180 0% 98% 0% 0% 1.69% 21,804 - - - 376 52110 - SUPPLIES 8,692 0% 98% 0% 0% 1.69% 8,545 - - - 147 52130 - SUBS /PUBLICATIONS / DUES 9,830 0% 98% 0% 0% 1.69% 9,663 - - - 167 52140 - TRAINING AND EDUCATION 28,874 0% 98% 0% 0% 1.69% 28,385 - - - 489 52150 - TRAVEL & MEETINGS 37,700 0% 98% 0% 0% 1.69% 37,061 - - - 639 52160 - MARKETING & PROMOTION - 0% 98% 0% 0% 1.69% - - - - - 52165 - CITY OUTREACH EVENTS 5,000 0% 98% 0% 0% 1.69% 4,915 - - - 85 52170 - ADVERTISING/LEGAL NOTICES 4,000 0% 98% 0% 0% 1.69% 3,932 - - - 68 52180 - RECRUITMENT EXPENDITURES 1,500 0% 98% 0% 0% 1.69% 1,475 - - - 25 52190 - DOT/PHYSICAL TEST - 0% 98% 0% 0% 1.69% - - - - - 52201 - VEHICLE FUEL 12,500 0% 98% 0% 0% 1.69% 12,288 - - - 212 52220 - EQUIPMENT EXPENSE - 0% 98% 0% 0% 1.69% - - - - - 52230 - VEHICLE EXPENSE 3,000 0% 98% 0% 0% 1.69% 2,949 - - - 51 52240 - SMALL TOOLS & FURNITURE <$5000 5,000 0% 98% 0% 0% 1.69% 4,915 - - - 85 52260 - COMPUTER EQUIPMENT <$5000 1,500 0% 98% 0% 0% 1.69% 1,475 - - - 25 52300 - CONTRACT SERVICES 503,316 0% 98% 0% 0% 1.69% 494,787 - - - 8,529 52340 - INSURANCE 1,736,632 0% 98% 0% 0% 1.69% 1,707,203 - - - 29,429 52350 - LEGAL 125,000 0% 98% 0% 0% 1.69% 122,882 - - - 2,118 52360 - FEDERAL/STATE /LOCAL FEES 190,081 0% 98% 0% 0% 1.69% 186,860 - - - 3,221 52410 - BUILDING MAINTENANCE 2,000 0% 98% 0% 0% 1.69% 1,966 - - - 34 52450 - VANDALISM/ACCIDENTS - 0% 98% 0% 0% 1.69% - - - - - 52460 - DEPRECIATION EXPENSE - 0% 98% 0% 0% 1.69% - - - - - 54020 - COST ALLOCATIONS PAID 2,838,880 0% 98% 0% 0% 1.69% 2,790,772 - - - 48,108 Allocation to Reclaimed Water - 0% 98% 0% 0% 1.69% - - - - - Anticipated Staff Increases - 0% 98% 0% 0% 1.69% - - - - - SUBTOTAL: WATER-ADMINISTRATION 7,318,907 0% 98% 0% 0% 2% - 7,194,880 - - 124,027 4100030E - WATER ADMINISTRATION EDD51110 - OVERTIME WAGES 650 0% 98% 0% 0% 1.69% 639 - - - 11 51120 - PART TIME WAGES - 0% 98% 0% 0% 1.69% - - - - -
51201 - FRINGE BENEFITS-PT - 0% 98% 0% 0% 1.69% - - - - - 51300 - PAYROLL TAXES - 0% 98% 0% 0% 1.69% - - - - -
51301 - PAYROLL TAXES - PT - 0% 98% 0% 0% 1.69% - - - - - 52060 - TELEPHONE 375 0% 98% 0% 0% 1.69% 369 - - - 6
52110 - SUPPLIES 550 0% 98% 0% 0% 1.69% 541 - - - 9
52130 - SUBS /PUBLICATIONS / DUES 2,425 0% 98% 0% 0% 1.69% 2,384 - - - 41 52140 - TRAINING AND EDUCATION 1,025 0% 98% 0% 0% 1.69% 1,008 - - - 17 Functional Allocation (%) Functional Allocation ($)

Page 26 of 59 ends

Table 8
Victorville Water DistrictFunctional Allocation
Revenue Reqt.

Operating Expense FY 2027 Commodity Capacity Customer Recycled Fire Commodity Capacity Customer Recycled Fire Functional Allocation (%) Functional Allocation ($)
52150 - TRAVEL & MEETINGS 11,313 0% 98% 0% 0% 1.69% 11,121 - - - 192 52160 - MARKETING & PROMOTION 32,963 0% 98% 0% 0% 1.69% 32,404 - - - 559 52165 - CITY OUTREACH EVENTS 8,750 0% 98% 0% 0% 1.69% 8,602 - - - 148 52170 - ADVERTISING/LEGAL NOTICES 6,725 0% 98% 0% 0% 1.69% 6,611 - - - 114 52180 - RECRUITMENT EXPENDITURES 250 0% 98% 0% 0% 1.69% 246 - - - 4 52201 - VEHICLE FUEL 500 0% 98% 0% 0% 1.69% 492 - - - 8 52220 - EQUIPMENT EXPENSE - 0% 98% 0% 0% 1.69% - - - - - 52230 - VEHICLE EXPENSE 500 0% 98% 0% 0% 1.69% 492 - - - 8 52300 - CONTRACT SERVICES 45,750 0% 98% 0% 0% 1.69% 44,975 - - - 775 52340 - INSURANCE - 0% 98% 0% 0% 1.69% - - - - -
54010 - TRANSFERS OUT - 0% 98% 0% 0% 1.69% - - - - -
SUBTOTAL: WATER-ADMINISTRATION EDD 111,775 0% 98% 0% 0% 2% - 109,881 - - 1,894 4100500 - WATER-SUPPLY51100 - FULL TIME WAGES 1,405,832 100% 0% 0% 0% 0% - 1,405,832 - - - 51110 - OVERTIME WAGES 98,800 100% 0% 0% 0% 0% - 98,800 - - - 51150 - STANDBY WAGES 16,270 100% 0% 0% 0% 0% - 16,270 - - - 51160 - XREG - 100% 0% 0% 0% 0% - - - - -
51200 - FRINGE BENEFITS-FT 679,955 100% 0% 0% 0% 0% - 679,955 - - - 51220 - RETIREE EXPENSE - 100% 0% 0% 0% 0% - - - - -
51230 - GASB68 PENSION EXPENSE - 100% 0% 0% 0% 0% - - - - - 51300 - PAYROLL TAXES 35,849 100% 0% 0% 0% 0% - 35,849 - - - 52050 - UTILITIES-PRODUCTION POWER 3,708,000 100% 0% 0% 0% 0% - 3,708,000 - - - 52060 - TELEPHONE 25,000 100% 0% 0% 0% 0% - 25,000 - - - 52110 - SUPPLIES 422,999 100% 0% 0% 0% 0% - 422,999 - - - 52130 - SUBS /PUBLICATIONS / DUES 390 100% 0% 0% 0% 0% - 390 - - - 52140 - TRAINING AND EDUCATION 17,554 100% 0% 0% 0% 0% - 17,554 - - - 52150 - TRAVEL & MEETINGS 15,700 100% 0% 0% 0% 0% - 15,700 - - - 52165 - CITY OUTREACH EVENTS 1,500 100% 0% 0% 0% 0% - 1,500 - - - 52190 - DOT/PHYSICAL TEST 700 100% 0% 0% 0% 0% - 700 - - - 52201 - VEHICLE FUEL 100,000 100% 0% 0% 0% 0% - 100,000 - - - 52220 - EQUIPMENT EXPENSE 20,000 100% 0% 0% 0% 0% - 20,000 - - - 52230 - VEHICLE EXPENSE 60,000 100% 0% 0% 0% 0% - 60,000 - - - 52240 - SMALL TOOLS & FURNITURE <$5000 15,000 100% 0% 0% 0% 0% - 15,000 - - - 52300 - CONTRACT SERVICES 2,683,516 100% 0% 0% 0% 0% - 2,683,516 - - - 52340 - INSURANCE 3,001 100% 0% 0% 0% 0% - 3,001 - - -
52360 - FEDERAL/STATE /LOCAL FEES 16,675 100% 0% 0% 0% 0% - 16,675 - - - 52420 - GROUNDS MAINTENANCE 55,439 100% 0% 0% 0% 0% - 55,439 - - - 52440 - INFRASTRUCTURE REPAIRS 185,640 100% 0% 0% 0% 0% - 185,640 - - - 52460 - DEPRECIATION EXPENSE - 100% 0% 0% 0% 0% - - - - - 53030 - PURCHASED WATER 832,000 100% 0% 0% 0% 0% - 832,000 - - - 53040 - GROUNDWATER ASSESSMENT 198,240 100% 0% 0% 0% 0% - 198,240 - - - 53050 - GROUNDWATER REPLENISHMENT 6,688,500 100% 0% 0% 0% 0% - 6,688,500 - - - Allocation to Reclaimed Water - 100% 0% 0% 0% 0% - - - - - SUBTOTAL: WATER-SUPPLY 17,286,560 100% 0% 0% 0% 0% 17,286,560 - - - -

Page 27 of 59 ends

Table 8
Victorville Water DistrictFunctional Allocation
Revenue Reqt.

Operating Expense FY 2027 Commodity Capacity Customer Recycled Fire Commodity Capacity Customer Recycled Fire Functional Allocation (%) Functional Allocation ($)
4100505 - WATER- SCADA51100 - FULL TIME WAGES 445,368 0% 98% 0% 0% 1.69% 437,821 - - - 7,547 51110 - OVERTIME WAGES 36,400 0% 98% 0% 0% 1.69% 35,783 - - - 617 51160 - XREG - 0% 98% 0% 0% 1.69% - - - - -
51200 - FRINGE BENEFITS-FT 192,787 0% 98% 0% 0% 1.69% 189,520 - - - 3,267 51220 - RETIREE EXPENSE - 0% 98% 0% 0% 1.69% - - - - -
51230 - GASB68 PENSION EXPENSE - 0% 98% 0% 0% 1.69% - - - - - 51300 - PAYROLL TAXES 11,357 0% 98% 0% 0% 1.69% 11,164 - - - 192 52060 - TELEPHONE 4,500 0% 98% 0% 0% 1.69% 4,424 - - - 76 52110 - SUPPLIES 11,000 0% 98% 0% 0% 1.69% 10,814 - - - 186 52130 - SUBS /PUBLICATIONS / DUES 360 0% 98% 0% 0% 1.69% 354 - - - 6 52140 - TRAINING AND EDUCATION 13,758 0% 98% 0% 0% 1.69% 13,525 - - - 233 52150 - TRAVEL & MEETINGS 12,800 0% 98% 0% 0% 1.69% 12,583 - - - 217 52190 - DOT/PHYSICAL TEST 500 0% 98% 0% 0% 1.69% 492 - - - 8 52201 - VEHICLE FUEL 17,000 0% 98% 0% 0% 1.69% 16,712 - - - 288 52230 - VEHICLE EXPENSE 13,000 0% 98% 0% 0% 1.69% 12,780 - - - 220 52240 - SMALL TOOLS & FURNITURE <$5000 12,000 0% 98% 0% 0% 1.69% 11,797 - - - 203 52260 - COMPUTER EQUIPMENT <$5000 8,000 0% 98% 0% 0% 1.69% 7,864 - - - 136 52300 - CONTRACT SERVICES 329,500 0% 98% 0% 0% 1.69% 323,916 - - - 5,584 52340 - INSURANCE - 0% 98% 0% 0% 1.69% - - - - -
52440 - INFRASTRUCTURE REPAIRS 50,000 0% 98% 0% 0% 1.69% 49,153 - - - 847 52460 - DEPRECIATION EXPENSE - 0% 98% 0% 0% 1.69% - - - - - 54060 - PRIOR YEAR ADJUSTMENT - 0% 98% 0% 0% 1.69% - - - - - Allocation to Reclaimed Water - 0% 98% 0% 0% 1.69% - - - - - SUBTOTAL: WATER-SCADA 1,158,330 0% 98% 0% 0% 2% - 1,138,701 - - 19,629 4100510 - WATER-HD POWER PLANT47230 - REIMBURSEMENTS - OTHER (1,039,673) 0% 98% 0% 0% 1.69% (1,022,055) - - - (17,618) 51100 - FULL TIME WAGES 57,200 0% 98% 0% 0% 1.69% 56,231 - - - 969 51110 - OVERTIME WAGES 52,000 0% 98% 0% 0% 1.69% 51,119 - - - 881 51150 - STANDBY WAGES 16,270 0% 98% 0% 0% 1.69% 15,994 - - - 276 51160 - XREG - 0% 98% 0% 0% 1.69% - - - - -
51200 - FRINGE BENEFITS-FT 5,720 0% 98% 0% 0% 1.69% 5,623 - - - 97 51300 - PAYROLL TAXES 1,352 0% 98% 0% 0% 1.69% 1,329 - - - 23 52050 - UTILITIES-PRODUCTION POWER 550,115 0% 98% 0% 0% 1.69% 540,792 - - - 9,322 52110 - SUPPLIES 31,000 0% 98% 0% 0% 1.69% 30,475 - - - 525 52300 - CONTRACT SERVICES 203,200 0% 98% 0% 0% 1.69% 199,757 - - - 3,443 52360 - FEDERAL/STATE /LOCAL FEES 521 0% 98% 0% 0% 1.69% 512 - - - 9 52420 - GROUNDS MAINTENANCE 6,000 0% 98% 0% 0% 1.69% 5,898 - - - 102 52440 - INFRASTRUCTURE REPAIRS 10,000 0% 98% 0% 0% 1.69% 9,831 - - - 169 53030 - PURCHASED WATER - 0% 98% 0% 0% 1.69% - - - - -
SUBTOTAL: WATER-HD POWER PLANT (106,296) 0% 98% 0% 0% 2% - (104,494) - - (1,801)

Page 28 of 59 ends

Table 8
Victorville Water DistrictFunctional Allocation
Revenue Reqt.

Operating Expense FY 2027 Commodity Capacity Customer Recycled Fire Commodity Capacity Customer Recycled Fire Functional Allocation (%) Functional Allocation ($)
4100525 - WATER EFFICIENCY51100 - FULL TIME WAGES 331,801 100% 0% 0% 0% 0% - 331,801 - - - 51110 - OVERTIME WAGES 15,600 100% 0% 0% 0% 0% - 15,600 - - - 51160 - XREG - 100% 0% 0% 0% 0% - - - - -
51200 - FRINGE BENEFITS-FT 130,966 100% 0% 0% 0% 0% - 130,966 - - - 51201 - FRINGE BENEFITS-PT - 100% 0% 0% 0% 0% - - - - - 51220 - RETIREE EXPENSE - 100% 0% 0% 0% 0% - - - - -
51230 - GASB68 PENSION EXPENSE - 100% 0% 0% 0% 0% - - - - - 51300 - PAYROLL TAXES 8,461 100% 0% 0% 0% 0% - 8,461 - - - 52010 - UTILITIES-ELECTRICITY - 100% 0% 0% 0% 0% - - - - - 52020 - UTILITIES-WATER USAGE - 100% 0% 0% 0% 0% - - - - - 52030 - UTILITIES-NATURAL GAS - 100% 0% 0% 0% 0% - - - - - 52060 - TELEPHONE 3,465 100% 0% 0% 0% 0% - 3,465 - - -
52110 - SUPPLIES 27,897 100% 0% 0% 0% 0% - 27,897 - - - 52130 - SUBS /PUBLICATIONS / DUES 9,000 100% 0% 0% 0% 0% - 9,000 - - - 52140 - TRAINING AND EDUCATION 7,100 100% 0% 0% 0% 0% - 7,100 - - - 52150 - TRAVEL & MEETINGS 8,400 100% 0% 0% 0% 0% - 8,400 - - - 52160 - MARKETING & PROMOTION 132,500 100% 0% 0% 0% 0% - 132,500 - - - 52165 - CITY OUTREACH EVENTS 30,000 100% 0% 0% 0% 0% - 30,000 - - - 52190 - DOT/PHYSICAL TEST - 100% 0% 0% 0% 0% - - - - -
52201 - VEHICLE FUEL 10,000 100% 0% 0% 0% 0% - 10,000 - - - 52230 - VEHICLE EXPENSE 5,000 100% 0% 0% 0% 0% - 5,000 - - - 52240 - SMALL TOOLS & FURNITURE <$5000 3,500 100% 0% 0% 0% 0% - 3,500 - - - 52260 - COMPUTER EQUIPMENT <$5000 - 100% 0% 0% 0% 0% - - - - - 52300 - CONTRACT SERVICES 228,000 100% 0% 0% 0% 0% - 228,000 - - - 52340 - INSURANCE 9,003 100% 0% 0% 0% 0% - 9,003 - - -
52460 - DEPRECIATION EXPENSE - 100% 0% 0% 0% 0% - - - - - 54060 - PRIOR YEAR ADJUSTMENT - 100% 0% 0% 0% 0% - - - - - SUBTOTAL: WATER EFFICIENCY 960,693 100% 0% 0% 0% 0% 960,693 - - - -

Page 29 of 59 ends

Table 8
Victorville Water DistrictFunctional Allocation
Revenue Reqt.

Operating Expense FY 2027 Commodity Capacity Customer Recycled Fire Commodity Capacity Customer Recycled Fire Functional Allocation (%) Functional Allocation ($)
4100530 - WATER-METER SVCS51100 - FULL TIME WAGES 749,183 0% 10% 90% 0% 0% 74,918 - 674,265 - - 51110 - OVERTIME WAGES 31,200 0% 10% 90% 0% 0% 3,120 - 28,080 - - 51150 - STANDBY WAGES 16,270 0% 10% 90% 0% 0% 1,627 - 14,643 - - 51160 - XREG - 0% 10% 90% 0% 0% - - - - -
51200 - FRINGE BENEFITS-FT 362,880 0% 10% 90% 0% 0% 36,288 - 326,592 - - 51220 - RETIREE EXPENSE - 0% 10% 90% 0% 0% - - - - -
51230 - GASB68 PENSION EXPENSE - 0% 10% 90% 0% 0% - - - - - 51300 - PAYROLL TAXES 19,104 0% 10% 90% 0% 0% 1,910 - 17,194 - - 52020 - UTILITIES-WATER USAGE 112 0% 10% 90% 0% 0% 11 - 101 - - 52060 - TELEPHONE 25,000 0% 10% 90% 0% 0% 2,500 - 22,500 - - 52110 - SUPPLIES 9,800 0% 10% 90% 0% 0% 980 - 8,820 - - 52140 - TRAINING AND EDUCATION 9,550 0% 10% 90% 0% 0% 955 - 8,595 - - 52150 - TRAVEL & MEETINGS 7,806 0% 10% 90% 0% 0% 781 - 7,025 - - 52201 - VEHICLE FUEL 30,000 0% 10% 90% 0% 0% 3,000 - 27,000 - - 52220 - EQUIPMENT EXPENSE 750 0% 10% 90% 0% 0% 75 - 675 - - 52230 - VEHICLE EXPENSE 14,000 0% 10% 90% 0% 0% 1,400 - 12,600 - - 52240 - SMALL TOOLS & FURNITURE <$5000 4,500 0% 10% 90% 0% 0% 450 - 4,050 - - 52260 - COMPUTER EQUIPMENT <$5000 2,000 0% 10% 90% 0% 0% 200 - 1,800 - - 52300 - CONTRACT SERVICES 117,200 0% 10% 90% 0% 0% 11,720 - 105,480 - - 52340 - INSURANCE 9,003 0% 10% 90% 0% 0% 900 - 8,103 - - 52440 - INFRASTRUCTURE REPAIRS 50,000 0% 10% 90% 0% 0% 5,000 - 45,000 - - 52445 - METER SVC INSTALLATION 150,000 0% 10% 90% 0% 0% 15,000 - 135,000 - - 52446 - METER SVC CHANGEOUTS 600,000 0% 10% 90% 0% 0% 60,000 - 540,000 - - 52460 - DEPRECIATION EXPENSE - 0% 10% 90% 0% 0% - - - - - 54060 - PRIOR YEAR ADJUSTMENT - 0% 10% 90% 0% 0% - - - - - Allocation to Reclaimed Water - 0% 10% 90% 0% 0% - - - - - SUBTOTAL: WATER-METER SVS 2,208,358 0% 10% 90% 0% 0% - 220,836 1,987,522 - -

Page 30 of 59 ends

Table 8
Victorville Water DistrictFunctional Allocation
Revenue Reqt.

Operating Expense FY 2027 Commodity Capacity Customer Recycled Fire Commodity Capacity Customer Recycled Fire Functional Allocation (%) Functional Allocation ($)
4100535 - WATER-FIELD SVCS51100 - FULL TIME WAGES 1,573,787 98% 0% 0% 0.02% 1.69% - 1,546,833 - 285 26,670 51110 - OVERTIME WAGES 72,800 98% 0% 0% 0.02% 1.69% - 71,553 - 13 1,234 51150 - STANDBY WAGES 33,476 98% 0% 0% 0.02% 1.69% - 32,902 - 6 567 51160 - XREG - 98% 0% 0% 0.02% 1.69% - - - - -
51200 - FRINGE BENEFITS-FT 771,733 98% 0% 0% 0.02% 1.69% - 758,516 - 140 13,078 51220 - RETIREE EXPENSE - 98% 0% 0% 0.02% 1.69% - - - - - 51230 - GASB68 PENSION EXPENSE - 98% 0% 0% 0.02% 1.69% - - - - - 51300 - PAYROLL TAXES 44,326 98% 0% 0% 0.02% 1.69% - 43,567 - 8 751 52003 - GASB96-CONTRA-EXP-OP - 98% 0% 0% 0.02% 1.69% - - - - - 52060 - TELEPHONE 15,000 98% 0% 0% 0.02% 1.69% - 14,743 - 3 254 52110 - SUPPLIES 40,775 98% 0% 0% 0.02% 1.69% - 40,077 - 7 691 52140 - TRAINING AND EDUCATION 22,500 98% 0% 0% 0.02% 1.69% - 22,115 - 4 381 52150 - TRAVEL & MEETINGS 6,750 98% 0% 0% 0.02% 1.69% - 6,634 - 1 114 52190 - DOT/PHYSICAL TEST 2,000 98% 0% 0% 0.02% 1.69% - 1,966 - 0 34 52201 - VEHICLE FUEL 125,000 98% 0% 0% 0.02% 1.69% - 122,859 - 23 2,118 52220 - EQUIPMENT EXPENSE 80,000 98% 0% 0% 0.02% 1.69% - 78,630 - 14 1,356 52230 - VEHICLE EXPENSE 25,000 98% 0% 0% 0.02% 1.69% - 24,572 - 5 424 52240 - SMALL TOOLS & FURNITURE <$5000 22,000 98% 0% 0% 0.02% 1.69% - 21,623 - 4 373 52260 - COMPUTER EQUIPMENT <$5000 3,000 98% 0% 0% 0.02% 1.69% - 2,949 - 1 51 52300 - CONTRACT SERVICES 112,219 98% 0% 0% 0.02% 1.69% - 110,297 - 20 1,902 52340 - INSURANCE 9,003 98% 0% 0% 0.02% 1.69% - 8,849 - 2 153 52420 - GROUNDS MAINTENANCE - 98% 0% 0% 0.02% 1.69% - - - - - 52440 - INFRASTRUCTURE REPAIRS 570,000 98% 0% 0% 0.02% 1.69% - 560,238 - 103 9,659 52460 - DEPRECIATION EXPENSE - 98% 0% 0% 0.02% 1.69% - - - - - 52465 - GASB87/96 AMORTIZATION - 98% 0% 0% 0.02% 1.69% - - - - - 54051 - INVENTORY-WRITE-OFFS - 98% 0% 0% 0.02% 1.69% - - - - - 54060 - PRIOR YEAR ADJUSTMENT - 98% 0% 0% 0.02% 1.69% - - - - - 54160 - GASB 87/96 INTEREST EXPENSE - 98% 0% 0% 0.02% 1.69% - - - - - Allocation to Reclaimed Water - 98% 0% 0% 0.02% 1.69% - - - - - SUBTOTAL: WATER-FIELD SVS 3,529,368 98% 0% 0% 0% 2% 3,468,921 - - 638 59,809 4100540 - WATER - WID 252010 - UTILITIES-ELECTRICITY 10,380 0% 98% 0% 0% 1.69% 10,204 - - - 176 52020 - UTILITIES-WATER USAGE 2,772 0% 98% 0% 0% 1.69% 2,725 - - - 47 52030 - UTILITIES-NATURAL GAS - 0% 98% 0% 0% 1.69% - - - - - 52040 - UTILITIES-SANITATION 6,700 0% 98% 0% 0% 1.69% 6,586 - - - 114 52060 - TELEPHONE - 0% 98% 0% 0% 1.69% - - - - -
52110 - SUPPLIES 500 0% 98% 0% 0% 1.69% 492 - - - 8
52112 - SUPPLIES - SANITARY 500 0% 98% 0% 0% 1.69% 492 - - - 8 52140 - TRAINING AND EDUCATION - 0% 98% 0% 0% 1.69% - - - - - 52201 - VEHICLE FUEL - 0% 98% 0% 0% 1.69% - - - - -
52230 - VEHICLE EXPENSE - 0% 98% 0% 0% 1.69% - - - - -
52240 - SMALL TOOLS & FURNITURE <$5000 40,000 0% 98% 0% 0% 1.69% 39,322 - - - 678 52300 - CONTRACT SERVICES - 0% 98% 0% 0% 1.69% - - - - - 52410 - BUILDING MAINTENANCE 29,500 0% 98% 0% 0% 1.69% 29,000 - - - 500 52415 - BUILDING - DEMOLITION - 0% 98% 0% 0% 1.69% - - - - - 74513 - DEMO OF OLD BALDY MESA OFFICE BLDNG - 0% 98% 0% 0% 1.69% - - - - - 52440 - INFRASTRUCTURE REPAIRS - 0% 98% 0% 0% 1.69% - - - - - 74513 - DEMO OF OLD BALDY MESA OFFICE BLDNG - 0% 98% 0% 0% 1.69% - - - - - SUBTOTAL: WATER - WID 2 90,352 0% 98% 0% 0% 2% - 88,821 - - 1,531

Page 31 of 59 ends

Table 8
Victorville Water DistrictFunctional Allocation
Revenue Reqt.

Operating Expense FY 2027 Commodity Capacity Customer Recycled Fire Commodity Capacity Customer Recycled Fire Functional Allocation (%) Functional Allocation ($)
4100541 - WATER - WID 151100 - FULL TIME WAGES 144,775 0% 98% 0% 0% 1.69% 142,322 - - - 2,453 51110 - OVERTIME WAGES - 0% 98% 0% 0% 1.69% - - - - -
51160 - XREG - 0% 98% 0% 0% 1.69% - - - - -
51200 - FRINGE BENEFITS-FT 73,436 0% 98% 0% 0% 1.69% 72,191 - - - 1,244 51300 - PAYROLL TAXES 3,692 0% 98% 0% 0% 1.69% 3,629 - - - 63 52010 - UTILITIES-ELECTRICITY 26,000 0% 98% 0% 0% 1.69% 25,559 - - - 441 52020 - UTILITIES-WATER USAGE 5,000 0% 98% 0% 0% 1.69% 4,915 - - - 85 52030 - UTILITIES-NATURAL GAS 2,475 0% 98% 0% 0% 1.69% 2,433 - - - 42 52040 - UTILITIES-SANITATION 15,900 0% 98% 0% 0% 1.69% 15,631 - - - 269 52060 - TELEPHONE - 0% 98% 0% 0% 1.69% - - - - -
52110 - SUPPLIES 17,150 0% 98% 0% 0% 1.69% 16,859 - - - 291 52112 - SUPPLIES - SANITARY 500 0% 98% 0% 0% 1.69% 492 - - - 8 52140 - TRAINING AND EDUCATION 2,198 0% 98% 0% 0% 1.69% 2,161 - - - 37 52150 - TRAVEL & MEETINGS 3,400 0% 98% 0% 0% 1.69% 3,342 - - - 58 52201 - VEHICLE FUEL 200 0% 98% 0% 0% 1.69% 197 - - - 3 52230 - VEHICLE EXPENSE 500 0% 98% 0% 0% 1.69% 492 - - - 8 52300 - CONTRACT SERVICES 8,760 0% 98% 0% 0% 1.69% 8,612 - - - 148 52410 - BUILDING MAINTENANCE 5,540 0% 98% 0% 0% 1.69% 5,446 - - - 94 52420 - GROUNDS MAINTENANCE - 0% 98% 0% 0% 1.69% - - - - - Allocation to Reclaimed Water - 0% 98% 0% 0% 1.69% - - - - - SUBTOTAL: WATER - WID 1 309,525 0% 98% 0% 0% 2% - 304,280 - - 5,245 4100543 - WATER LINE LOCATING51100 - FULL TIME WAGES 145,464 100% 0% 0% 0% 0% - 145,464 - - - 51200 - FRINGE BENEFITS-FT 47,704 100% 0% 0% 0% 0% - 47,704 - - - 51300 - PAYROLL TAXES 1,319 100% 0% 0% 0% 0% - 1,319 - - - 52060 - TELEPHONE 1,150 100% 0% 0% 0% 0% - 1,150 - - -
52110 - SUPPLIES 4,318 100% 0% 0% 0% 0% - 4,318 - - -
SUBTOTAL: WATER LINE LOCATING 199,954 100% 0% 0% 0% 0% 199,954 - - - - 4100545 - WATER-CUSTOMER SVCS51100 - FULL TIME WAGES 1,521,861 30% 0% 70% 0% 0% - 456,558 1,065,303 - - 51110 - OVERTIME WAGES 7,410 30% 0% 70% 0% 0% - 2,223 5,187 - - 51120 - PART TIME WAGES 113,175 30% 0% 70% 0% 0% - 33,952 79,222 - - 51160 - XREG - 30% 0% 70% 0% 0% - - - - -
51200 - FRINGE BENEFITS-FT 696,855 30% 0% 70% 0% 0% - 209,057 487,799 - - 51201 - FRINGE BENEFITS-PT 1,460 30% 0% 70% 0% 0% - 438 1,022 - - 51220 - RETIREE EXPENSE - 30% 0% 70% 0% 0% - - - - -
51230 - GASB68 PENSION EXPENSE - 30% 0% 70% 0% 0% - - - - - 51300 - PAYROLL TAXES 38,807 30% 0% 70% 0% 0% - 11,642 27,165 - - 51301 - PAYROLL TAXES - PT 1,641 30% 0% 70% 0% 0% - 492 1,149 - - 52010 - UTILITIES-ELECTRICITY 11,625 30% 0% 70% 0% 0% - 3,488 8,138 - - 52020 - UTILITIES-WATER USAGE 3,875 30% 0% 70% 0% 0% - 1,163 2,713 - - 52030 - UTILITIES-NATURAL GAS 750 30% 0% 70% 0% 0% - 225 525 - - 52060 - TELEPHONE 63 30% 0% 70% 0% 0% - 19 44 - -
52110 - SUPPLIES 200,400 30% 0% 70% 0% 0% - 60,120 140,280 - - 52140 - TRAINING AND EDUCATION 1,125 30% 0% 70% 0% 0% - 338 788 - - 52150 - TRAVEL & MEETINGS - 30% 0% 70% 0% 0% - - - - -
52170 - ADVERTISING/LEGAL NOTICES - 30% 0% 70% 0% 0% - - - - - 52180 - RECRUITMENT EXPENDITURES 2,250 30% 0% 70% 0% 0% - 675 1,575 - - 52240 - SMALL TOOLS & FURNITURE <$5000 3,075 30% 0% 70% 0% 0% - 923 2,153 - - 52260 - COMPUTER EQUIPMENT <$5000 - 30% 0% 70% 0% 0% - - - - -

Page 32 of 59 ends

Table 8
Victorville Water DistrictFunctional Allocation
Revenue Reqt.

Operating Expense FY 2027 Commodity Capacity Customer Recycled Fire Commodity Capacity Customer Recycled Fire Functional Allocation (%) Functional Allocation ($)
52300 - CONTRACT SERVICES 246,825 30% 0% 70% 0% 0% - 74,048 172,778 - - 52350 - LEGAL 750 30% 0% 70% 0% 0% - 225 525 - -
52360 - FEDERAL/STATE /LOCAL FEES 19,500 30% 0% 70% 0% 0% - 5,850 13,650 - - 52365 - BANK/CC PROCESSING FEES 257,200 30% 0% 70% 0% 0% - 77,160 180,040 - - 52410 - BUILDING MAINTENANCE - 30% 0% 70% 0% 0% - - - - - 54050 - UNCOLLECTABLE WRITE-OFFS 100,000 30% 0% 70% 0% 0% - 30,000 70,000 - - 54060 - PRIOR YEAR ADJUSTMENT - 30% 0% 70% 0% 0% - - - - - SUBTOTAL: WATER-CUSTOMER SVCS 3,228,648 30% 0% 70% 0% 0% 968,594 - 2,260,053 - - 4101510 - WATER-INFO TECHNOLOGY52260 - COMPUTER EQUIPMENT <$5000 30,000 0% 98% 0% 0% 1.69% 29,492 - - - 508 52300 - CONTRACT SERVICES 36,585 0% 98% 0% 0% 1.69% 35,965 - - - 620 SUBTOTAL: WATER-INFO TECHNOLOGY 66,585 0% 98% 0% 0% 2% - 65,457 - - 1,128 4101515 - WATER-IT GIS51100 - FULL TIME WAGES 100,648 0% 98% 0% 0% 1.69% 98,943 - - - 1,706 51110 - OVERTIME WAGES - 0% 98% 0% 0% 1.69% - - - - -
51160 - XREG - 0% 98% 0% 0% 1.69% - - - - -
51200 - FRINGE BENEFITS-FT 47,522 0% 98% 0% 0% 1.69% 46,716 - - - 805 51300 - PAYROLL TAXES 2,567 0% 98% 0% 0% 1.69% 2,523 - - - 43 52003 - GASB96-CONTRA-EXP-OP - 0% 98% 0% 0% 1.69% - - - - - 52060 - TELEPHONE 2,500 0% 98% 0% 0% 1.69% 2,458 - - - 42 52110 - SUPPLIES - 0% 98% 0% 0% 1.69% - - - - -
52140 - TRAINING AND EDUCATION 10,250 0% 98% 0% 0% 1.69% 10,076 - - - 174 52150 - TRAVEL & MEETINGS 6,050 0% 98% 0% 0% 1.69% 5,947 - - - 103 52180 - RECRUITMENT EXPENDITURES - 0% 98% 0% 0% 1.69% - - - - - 52201 - VEHICLE FUEL 3,000 0% 98% 0% 0% 1.69% 2,949 - - - 51 52230 - VEHICLE EXPENSE 2,000 0% 98% 0% 0% 1.69% 1,966 - - - 34 52260 - COMPUTER EQUIPMENT <$5000 13,246 0% 98% 0% 0% 1.69% 13,022 - - - 224 52300 - CONTRACT SERVICES 61,679 0% 98% 0% 0% 1.69% 60,634 - - - 1,045 52460 - DEPRECIATION EXPENSE - 0% 98% 0% 0% 1.69% - - - - - 52465 - GASB87/96 AMORTIZATION - 0% 98% 0% 0% 1.69% - - - - - 54160 - GASB 87/96 INTEREST EXPENSE - 0% 98% 0% 0% 1.69% - - - - - SUBTOTAL: WATER-IT GIS 249,462 0% 98% 0% 0% 2% - 245,234 - - 4,227

Page 33 of 59 ends

Table 8
Victorville Water DistrictFunctional Allocation
Revenue Reqt.

Operating Expense FY 2027 Commodity Capacity Customer Recycled Fire Commodity Capacity Customer Recycled Fire Functional Allocation (%) Functional Allocation ($)
4104000 - WATER - CODE ENFORCEMENT51001 - CONTRA-EXP-WAGES - 98% 0% 0% 0.02% 1.69% - - - - - 51100 - FULL TIME WAGES 380,804 98% 0% 0% 0.02% 1.69% - 374,282 - 69 6,453 51110 - OVERTIME WAGES 2,600 98% 0% 0% 0.02% 1.69% - 2,555 - 0 44 51160 - XREG - 98% 0% 0% 0.02% 1.69% - - - - -
51200 - FRINGE BENEFITS-FT 179,392 98% 0% 0% 0.02% 1.69% - 176,319 - 32 3,040 51220 - RETIREE EXPENSE - 98% 0% 0% 0.02% 1.69% - - - - - 51230 - GASB68 PENSION EXPENSE - 98% 0% 0% 0.02% 1.69% - - - - - 51300 - PAYROLL TAXES 9,710 98% 0% 0% 0.02% 1.69% - 9,544 - 2 165 54060 - PRIOR YEAR ADJUSTMENT - 98% 0% 0% 0.02% 1.69% - - - - - SUBTOTAL: WATER - CODE ENFORCEMENT 572,506 98% 0% 0% 0% 2% 562,700 - - 104 9,702 4104500 - WATER-ENGINEERING SVCS51100 - FULL TIME WAGES 1,347,848 0% 98% 0% 0% 1.69% 1,325,007 - - - 22,841 51110 - OVERTIME WAGES 5,200 0% 98% 0% 0% 1.69% 5,112 - - - 88 51120 - PART TIME WAGES - 0% 98% 0% 0% 1.69% - - - - -
51160 - XREG - 0% 98% 0% 0% 1.69% - - - - -
51200 - FRINGE BENEFITS-FT 569,753 0% 98% 0% 0% 1.69% 560,098 - - - 9,655 51220 - RETIREE EXPENSE 36,799 0% 98% 0% 0% 1.69% 36,175 - - - 624 51230 - GASB68 PENSION EXPENSE - 0% 98% 0% 0% 1.69% - - - - - 51300 - PAYROLL TAXES 34,370 0% 98% 0% 0% 1.69% 33,788 - - - 582 52010 - UTILITIES-ELECTRICITY 12,000 0% 98% 0% 0% 1.69% 11,797 - - - 203 52020 - UTILITIES-WATER USAGE 750 0% 98% 0% 0% 1.69% 737 - - - 13 52030 - UTILITIES-NATURAL GAS 800 0% 98% 0% 0% 1.69% 786 - - - 14 52060 - TELEPHONE 4,500 0% 98% 0% 0% 1.69% 4,424 - - - 76 52110 - SUPPLIES 11,500 0% 98% 0% 0% 1.69% 11,305 - - - 195 52130 - SUBS /PUBLICATIONS / DUES 500 0% 98% 0% 0% 1.69% 492 - - - 8 52140 - TRAINING AND EDUCATION 5,050 0% 98% 0% 0% 1.69% 4,964 - - - 86 52150 - TRAVEL & MEETINGS 3,650 0% 98% 0% 0% 1.69% 3,588 - - - 62 52165 - CITY OUTREACH EVENTS 2,500 0% 98% 0% 0% 1.69% 2,458 - - - 42 52170 - ADVERTISING/LEGAL NOTICES 1,000 0% 98% 0% 0% 1.69% 983 - - - 17 52180 - RECRUITMENT EXPENDITURES 500 0% 98% 0% 0% 1.69% 492 - - - 8 52201 - VEHICLE FUEL 8,000 0% 98% 0% 0% 1.69% 7,864 - - - 136 52230 - VEHICLE EXPENSE 4,000 0% 98% 0% 0% 1.69% 3,932 - - - 68 52240 - SMALL TOOLS & FURNITURE <$5000 800 0% 98% 0% 0% 1.69% 786 - - - 14 52260 - COMPUTER EQUIPMENT <$5000 - 0% 98% 0% 0% 1.69% - - - - - 52300 - CONTRACT SERVICES 190,000 0% 98% 0% 0% 1.69% 186,780 - - - 3,220 52350 - LEGAL 30,000 0% 98% 0% 0% 1.69% 29,492 - - - 508 52410 - BUILDING MAINTENANCE - 0% 98% 0% 0% 1.69% - - - - - 52440 - INFRASTRUCTURE REPAIRS - 0% 98% 0% 0% 1.69% - - - - - 52460 - DEPRECIATION EXPENSE - 0% 98% 0% 0% 1.69% - - - - - 54010 - TRANSFERS OUT - 0% 98% 0% 0% 1.69% - - - - -
54055 - GAIN/LOSS DISPOSAL OF ASSETS - 0% 98% 0% 0% 1.69% - - - - - 54060 - PRIOR YEAR ADJUSTMENT - 0% 98% 0% 0% 1.69% - - - - - SUBTOTAL: WATER-ENGINEERING SVCS 2,269,520 0% 98% 0% 0% 2% - 2,231,060 - - 38,459

Page 34 of 59 ends

Table 8
Victorville Water DistrictFunctional Allocation
Revenue Reqt.

Operating Expense FY 2027 Commodity Capacity Customer Recycled Fire Commodity Capacity Customer Recycled Fire Functional Allocation (%) Functional Allocation ($)
4105001 - WATER ASPHALT51100 - FULL TIME WAGES 145,637 100% 0% 0% 0% 0% - 145,637 - - - 51110 - OVERTIME WAGES 520 100% 0% 0% 0% 0% - 520 - - - 51160 - XREG - 100% 0% 0% 0% 0% - - - - -
51200 - FRINGE BENEFITS-FT 65,518 100% 0% 0% 0% 0% - 65,518 - - - 51300 - PAYROLL TAXES 3,714 100% 0% 0% 0% 0% - 3,714 - - - 52110 - SUPPLIES 1,500 100% 0% 0% 0% 0% - 1,500 - - -
52201 - VEHICLE FUEL - 100% 0% 0% 0% 0% - - - - -
52202 - EQUIPMENT FUEL - 100% 0% 0% 0% 0% - - - - -
52240 - SMALL TOOLS & FURNITURE <$5000 100 100% 0% 0% 0% 0% - 100 - - - 52440 - INFRASTRUCTURE REPAIRS 22,000 100% 0% 0% 0% 0% - 22,000 - - - 54010 - TRANSFERS OUT - 100% 0% 0% 0% 0% - - - - -
SUBTOTAL: WATER ASPHALT 238,988 100% 0% 0% 0% 0% 238,988 - - - - 4110020 - WID #2 - NON-OPERATING52455 - UTILITY ASSISTANCE - 0% 100% 0% 0% 0% - - - - - 54050 - UNCOLLECTABLE WRITE-OFFS - 0% 100% 0% 0% 0% - - - - - 54120 - DEBT SERVICE INTEREST - 0% 100% 0% 0% 0% - - - - - SUBTOTAL: WID #2 - NON-OPERATING - 0% 0% 0% 0% 0% - - - - - 4110201 - WID #2 - 98 BALDY MESA COP54120 - DEBT SERVICE INTEREST - 0% 100% 0% 0% 0% - - - - - 54130 - BOND ISSUANCE FEE - 0% 100% 0% 0% 0% - - - - -
54140 - TRUSTEE SERVICE FEE - 0% 100% 0% 0% 0% - - - - - SUBTOTAL: WID #2 - 98 BALDY MESA COP - 0% 0% 0% 0% 0% - - - - - 4110202 - WID #2 - 06 BALDY MESA COP52360 - FEDERAL/STATE /LOCAL FEES - 0% 100% 0% 0% 0% - - - - - 54130 - BOND ISSUANCE FEE - 0% 100% 0% 0% 0% - - - - -
54140 - TRUSTEE SERVICE FEE - 0% 100% 0% 0% 0% - - - - - SUBTOTAL: WID #2 - 06 BALDY MESA COP - 0% 0% 0% 0% 0% - - - - -

Page 35 of 59 ends

Table 8
Victorville Water DistrictFunctional Allocation
Revenue Reqt.

Operating Expense FY 2027 Commodity Capacity Customer Recycled Fire Commodity Capacity Customer Recycled Fire Functional Allocation (%) Functional Allocation ($)
4130520 - RECLAIMED WATER51100 - FULL TIME WAGES 172,506 0% 0% 0% 100% 0% - - - 172,506 - 51110 - OVERTIME WAGES 1,560 0% 0% 0% 100% 0% - - - 1,560 - 51160 - XREG - 0% 0% 0% 100% 0% - - - - -
51200 - FRINGE BENEFITS-FT 72,231 0% 0% 0% 100% 0% - - - 72,231 - 51230 - GASB68 PENSION EXPENSE - 0% 0% 0% 100% 0% - - - - - 51300 - PAYROLL TAXES 4,399 0% 0% 0% 100% 0% - - - 4,399 - 52050 - UTILITIES-PRODUCTION POWER 8,160 0% 0% 0% 100% 0% - - - 8,160 - 52060 - TELEPHONE 3,300 0% 0% 0% 100% 0% - - - 3,300 -
52110 - SUPPLIES 7,500 0% 0% 0% 100% 0% - - - 7,500 -
52140 - TRAINING AND EDUCATION 8,349 0% 0% 0% 100% 0% - - - 8,349 - 52150 - TRAVEL & MEETINGS 4,200 0% 0% 0% 100% 0% - - - 4,200 - 52190 - DOT/PHYSICAL TEST 200 0% 0% 0% 100% 0% - - - 200 - 52201 - VEHICLE FUEL 7,500 0% 0% 0% 100% 0% - - - 7,500 - 52230 - VEHICLE EXPENSE 3,000 0% 0% 0% 100% 0% - - - 3,000 - 52240 - SMALL TOOLS & FURNITURE <$5000 3,000 0% 0% 0% 100% 0% - - - 3,000 - 52300 - CONTRACT SERVICES 221,200 0% 0% 0% 100% 0% - - - 221,200 - 52360 - FEDERAL/STATE/LOCAL FEES 75 0% 0% 0% 100% 0% - - - 75 - 52420 - GROUNDS MAINTENANCE - 0% 0% 0% 100% 0% - - - - - 52440 - INFRASTRUCTURE REPAIRS 38,000 0% 0% 0% 100% 0% - - - 38,000 - 52460 - DEPRECIATION EXPENSE - 0% 0% 0% 100% 0% - - - - - 53030 - PURCHASED WATER - 0% 0% 0% 100% 0% - - - - -
54010 - TRANSFERS OUT - 0% 0% 0% 100% 0% - - - - -
54020 - COST ALLOCATIONS PAID 77,064 0% 0% 0% 100% 0% - - - 77,064 - 54060 - PRIOR YEAR ADJUSTMENT - 0% 0% 0% 100% 0% - - - - - SUBTOTAL: RECLAIMED WATER 632,243 0% 0% 0% 100% 0% - - - 632,243 - 4131510 - REC - INFO TECHNOLOGY52300 - CONTRACT SERVICES 3,192 0% 0% 0% 100% 0% - - - 3,192 - SUBTOTAL: REC - INFO TECHNOLOGY 3,192 0% 0% 0% 100% 0% - - - 3,192 - Total Operating Expenses: 59% 29% 11% 2% 1% 23,686,411 40,328,670 11,494,656 4,247,576 636,177 263,851

Page 36 of 59 ends

Table 8
Victorville Water DistrictFunctional Allocation
Revenue Reqt.

Operating Expense FY 2027 Commodity Capacity Customer Recycled Fire Commodity Capacity Customer Recycled Fire Functional Allocation (%) Functional Allocation ($)
Revenue Reqt.

Summary of Functional Allocation by Organization FYE 2027 Commodity Capacity Customer Recycled Fire Commodity Capacity Customer Recycled Fire 4100030 - WATER-ADMINISTRATION 7,318,907 0.0% 98.3% 0.0% 0.000% 1.69% $0 $7,194,880 $0 $0 $124,027 4100030E - WATER ADMINISTRATION EDD 111,775 0.0% 98.3% 0.0% 0.000% 1.69% 109,881 - - - 1,894 4100500 - WATER-SUPPLY 17,286,560 100.0% 0.0% 0.0% 0.000% 0.00% - 17,286,560 - - - 4100505 - WATER- SCADA 1,158,330 0.0% 98.3% 0.0% 0.000% 1.69% 1,138,701 - - - 19,629 4100510 - WATER-HD POWER PLANT (106,296) 0.0% 98.3% 0.0% 0.000% 1.69% (104,494) - - - (1,801) 4100525 - WATER EFFICIENCY 960,693 100.0% 0.0% 0.0% 0.000% 0.00% - 960,693 - - - 4100530 - WATER-METER SVCS 2,208,358 0.0% 10.0% 90.0% 0.000% 0.00% 220,836 - 1,987,522 - - 4100535 - WATER-FIELD SVCS 3,529,368 98.3% 0.0% 0.0% 0.018% 1.69% - 3,468,921 - 638 59,809 4100540 - WATER - WID 2 90,352 0.0% 98.3% 0.0% 0.000% 1.69% 88,821 - - - 1,531 4100541 - WATER - WID 1 309,525 0.0% 98.3% 0.0% 0.000% 1.69% 304,280 - - - 5,245 4100543 - WATER LINE LOCATING 199,954 100.0% 0.0% 0.0% 0.000% 0.00% - 199,954 - - - 4100545 - WATER-CUSTOMER SVCS 3,228,648 30.0% 0.0% 70.0% 0.000% 0.00% - 968,594 2,260,053 - - 4101510 - WATER-INFO TECHNOLOGY 66,585 0.0% 98.3% 0.0% 0.000% 1.69% 65,457 - - - 1,128 4101515 - WATER-IT GIS 249,462 0.0% 98.3% 0.0% 0.000% 1.69% 245,234 - - - 4,227 4104000 - WATER - CODE ENFORCEMENT 572,506 98.3% 0.0% 0.0% 0.018% 1.69% - 562,700 - 104 9,702 4104500 - WATER-ENGINEERING SVCS 2,269,520 0.0% 98.3% 0.0% 0.000% 1.69% 2,231,060 - - - 38,459 4105001 - WATER ASPHALT 238,988 100.0% 0.0% 0.0% 0.000% 0.00% - 238,988 - - - 4110020 - WID #2 - NON-OPERATING - 0.0% 0.0% 0.0% 0.000% 0.00% - - - - - 4110201 - WID #2 - 98 BALDY MESA COP - 0.0% 0.0% 0.0% 0.000% 0.00% - - - - - 4110202 - WID #2 - 06 BALDY MESA COP - 0.0% 0.0% 0.0% 0.000% 0.00% - - - - - 4130520 - RECLAIMED WATER 632,243 0.0% 0.0% 0.0% 100.0% 0.00% - - - 632,243 - 4131510 - REC - INFO TECHNOLOGY 3,192 0.0% 0.0% 0.0% 100.0% 0.00% - - - 3,192 - Total Operating Expenses: 40,328,670 11,494,656 23,686,411 4,247,576 636,177 263,851 Allocation of Revenue Requirements 59% 28.5% 10.5% 2% 0.65% Average Functional Allocation (%) Functional Allocation ($)

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Victorville Water District
Proposed Rate DerivationTable 9Summary of Revenue Requirements, Fiscal Year 2026/27:Cost Allocation Category FY 2026/27
Revenue Reqt. Units Unit Cost
Commodity $20,313,669 8,893,551 $2.28 HCF of Domestic water use Capacity 9,857,915 49,080 $16.74 Equivalent Meters/monthCustomer 3,642,758 38,711 $7.84 Customers/monthRecycled 545,591 293,193 $1.86 HCF of Recycled water useFire 226,281 48,362 $0.39 Equivalent Meters/month Total $34,586,214
Table 10Water Consumption EstimateCustomer Class FY 2024/25 Actual FY 2025/26 Estimated FY 2026/27 Estimated1 % of Total Single Family Residential 5,257,702 5,310,279 5,363,382 57.63%Standard Domestic Water (Non SFR) 3,455,310 3,489,863 3,524,762 37.88%Construction Flow Meter/Intertie 116,951 118,121 119,302 1.28%Fire 3,324 3,357 - 0.00%Well (Untreated) Water 5,301 5,354 5,408 0.06%Reclaimed/Recycled Water 287,416 290,290 293,193 3.15% Total 9,126,004 9,217,264 9,306,046 100.00%
Units of Measure

1. Any differences in water consumption by customer class compared to percentage of total are due to rounding.

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Victorville Water District
Proposed Rate DerivationTable 11Meter Count by Customer Class1Meter Size Single Family Residential
All Other
Standard
Domestic
Well Recycled Fire Total Meters
3/4'' 34,045 942 - - - 34,987
1'' 1,288 592 - - 21 1,9011.5'' 2 497 - 2 - 5012'' 1 520 1 1 8 5313'' - 65 - 2 1 684'' - 45 - - 89 1346'' - 22 - - 158 1808'' - 25 2 - 330 35710'' - 1 - - 45 4612'' - - - 2 4 6 Total 35,336 2,709 3 7 656 38,711
% of Total 91.3% 7.0% 0.0% 0.0% 1.7% 100.0%
1 Meter data is based on file name: NEW Water Meter and Service Data for Rate Adj

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Victorville Water District
Proposed Rate DerivationTable 12Meter Capacity Factors
3/4 inch 30 1.00 30 1.00
1 inch 50 1.67 50 1.67

1.5 inch 100 3.33 100 3.33
2 inch 160 5.33 160 5.333 inch 500 16.67 500 16.674 inch 880 29.33 880 29.336 inch 1,400 46.67 1,400 46.678 inch 2,800 93.33 2,800 93.33 10 inch 4,500 150.00 4,500 150.0012 inch 5,500 183.33 5,500 183.33 Meter Size1
Standard Meters
Displacement & Ultrasonic II
1 Per 2026 AWWA M-1 Table C-2 (page 340).

Fire Service Meters
Meter
Capacity
Equivalency
to 3/4-inch
Meter
Capacity
Equivalency
to 3/4-inch
Displacement & Ultrasonic II

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Victorville Water District
Proposed Rate DerivationTable 13Calculation of Monthly Fixed Meter Service ChargesMeter Size Number of
Meters
3/4'' Meter
Equivalent
Total
Equivalent
Meters
Customer
Costs
($/Meter/
month)
Capacity
Costs
($/Meter/
month)
Total Fixed
Meter
Charge
($/Meter/
month)
Estimated
Revenue
from Fixed
Charges1
Formula for Calculation A B A x B C = $7.84 D = $16.74 x B E = C + D A x E x 12Standard Meters 3/4 inch 34,987 1.00 34,987 $7.84 $16.74 $24.58 $10,319,7661 inch 1,880 1.67 3,133 $7.84 $27.90 $35.74 806,2941.5 inch 501 3.33 1,670 $7.84 $55.80 $63.64 382,6042 inch 523 5.33 2,789 $7.84 $89.28 $97.12 609,5253 inch 67 16.67 1,117 $7.84 $279.00 $286.84 230,6194 inch 45 29.33 1,320 $7.84 $491.04 $498.88 269,3956 inch 22 46.67 1,027 $7.84 $781.20 $789.04 208,3078 inch 27 93.33 2,520 $7.84 $1,562.40 $1,570.24 508,75810 inch 1 150.00 150 $7.84 $2,511.00 $2,518.84 30,22612 inch 2 183.33 $7.84 367 $3,069.00 $3,076.84 73,844 Subtotal: Standard Meters 38,055 49,080 $13,439,338
Fire Meters
1 inch 21 1.67 35 $7.84 $0.65 $8.49 $2,1391.5 inch - 3.33 - $7.84 $1.30 $9.14 02 inch 8 5.33 43 $7.84 $2.08 $9.92 9523 inch 1 16.67 17 $7.84 $6.50 $14.34 1724 inch 89 29.33 2,611 $7.84 $11.44 $19.28 20,5916 inch 158 46.67 7,373 $7.84 $18.20 $26.04 49,3728 inch 330 93.33 30,800 $7.84 $36.40 $44.24 175,19010 inch 45 150.00 6,750 $7.84 $58.50 $66.34 35,82412 inch 4 183.33 733 $7.84 $71.50 $79.34 3,808 Subtotal: Fire Meters 656 48,362 $288,049
Total Meters 38,711 97,441 $13,727,387

1. Slight deviation in dollar amount due to rounding.

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Victorville Water District
Proposed Rate DerivationTable 14Construction Flow Meter/Intertie RateAverage Cost of Water Revenue Requirement $34,586,214Estimated Water Consumption 8,893,551Cost Per HCF $3.89Table 15Untreated Water RatesAverage Annual Production 1Water Production (in acre feet) 171.64Biological/Administrative Fee $6.86Watermaster Cost $1,177.45Water Production (in gallons) 55,929,139Water Production (in hcf) 74,766Costs Allocated to Untreated Well Customers 1Power - SCE $55,445Personnel $36,500Annual Maintenance $30,000Watermaster Costs $1,177Total Cost $123,123Water Production (in hcf) 74,766 Proposed Rate ($/hcf) $1.651. Slight deviation in dollar amounts and units due to rounding. x
÷

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Victorville Water District
Proposed Drought Surcharge Calculations
Table 16Source of Supply Rates Applicable to Drought SurchargesSource of Supply Rates Cost Per Acre Foot Cost Per HCFReplacement and Makeup Assessment Rates FY 2024/25 (6/1/26 Invoice Date) $565 $1.30FY 2025/26 (6/1/27 Invoice Date) $622 $1.43FY 2026/27 (6/2/28 Invoice Date) $634 $1.46 Administrative and Biological Assessment Rates
Administrative Rate (FY 2026/27) $6.35 $0.015Biological Rate (FY 2026/27) $1.23 $0.0028 Purchased Water Cost, FY 2026/27HDPP/City of Victorville $565 $1.30Table 17Source of Supply Rate Cost Escalation Cost Inflation (from Table 5) FY 2027 FY 2028 FY 2029 FY 2030 FY 2031R-Cubed Water 7.50% 7.50% 7.50% 7.50% 7.50%Admin & Bio Assessment 4.50% 4.50% 4.50% 4.50% 4.50%Groundwater Replenishment & Makeup Obligation 4.00% 4.00% 4.00% 4.00% 4.00% Utilities - Production Power 7.50% 7.50% 7.50% 7.50% 7.50%

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Victorville Water District
Proposed Drought Surcharge Calculations
Table 18Source of Supply Rate Projection Water Supply Cost Projection FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Administrative Rate ($/AF) $6.35 $6.64 $6.93 $7.25 $7.57Biological Rate ($/AF) $1.23 $1.29 $1.34 $1.40 $1.47Replacement and Makeup Assessment ($/AF) $634 $659 $686 $713 $742R3 Water Cost ($/AF) $180 $194 $208 $224 $240Administrative Rate ($/HCF) $0.015 $0.015 $0.016 $0.017 $0.017Biological Rate ($/HCF) $0.003 $0.003 $0.003 $0.003 $0.003Replacement and Makeup Assessment ($/HCF) $1.46 $1.51 $1.57 $1.64 $1.70 Table 19Water ProductionHistorical Production 2020-2021 2021-2022 2022-2023 2023-2024 2024-2025 5-Year Average
AF 24,096 22,463 20,523 20,982 21,902 21,993
HCF 10,496,074 9,784,820 8,939,651 9,139,738 9,540,628 9,580,182 Free Production Allowance 14,274 14,652 14,689 13,262 13,651 14,106 Table 20Water Production and Consumption EstimatesProduction/Consumption Statistic FY 2027 FY 2028 FY 2029 FY 2030 FY 2031Estimated Production (af) 21,993 22,213 22,435 22,659 22,886 Estimated Consumption (af) 20,291 20,494 20,698 20,905 21,114 Free Production Allowance (af) 13,305 13,305 13,305 13,305 13,305 Production Over FPA (af) 8,688 8,908 9,130 9,354 9,581
Estimated Production (hcf) 9,580,182 9,675,984 9,772,744 9,870,471 9,969,176 Estimated Consumption (hcf) 8,838,588 8,926,974 9,016,244 9,106,406 9,197,470 Free Production Allowance (hcf) 5,795,658 5,795,658 5,795,658 5,795,658 5,795,658 Production Over FPA (hcf) 3,784,524 3,880,326 3,977,086 4,074,813 4,173,518 Estimated Water Loss 8% 8% 8% 8% 8%Estimated R3 Water Purchases (AF) 4,622 4,493 4,368 4,246 4,127 Estimated R3 Water Purchases (hcf) 2,013,440 1,957,251 1,902,630 1,849,533 1,797,918

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Victorville Water District
Proposed Drought Surcharge Calculations
Table 21Base Water Supply Cost, Production and ConsumptionWater Supply Costs FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Groundwater Replenishment 5,508,238 $ 5,873,581 $ 6,260,846 $ 6,671,279 $ 7,106,194 $ Administrative Assessment 139,656 $ 147,400 $ 155,573 $ 164,200 $ 173,305 $ Biological Assessment 27,051 $ 28,551 $ 30,135 $ 31,806 $ 33,569 $ Utilities - Production Power 3,151,800 $ 3,388,185 $ 3,642,299 $ 3,915,471 $ 4,209,132 $ Chemicals 277,950 $ $ 286,289 $ 294,877 $ 303,723 $ 312,835 Total 9,104,695 $ 9,724,006 $ 10,383,730 $ 11,086,479 $ 11,835,034 $ Production (hcf) 9,580,182 9,675,984 9,772,744 9,870,471 9,969,176 Production Over FPA (hcf) 3,784,524 3,880,326 3,977,086 4,074,813 4,173,518 Consumption (hcf) 8,838,588 8,926,974 9,016,244 9,106,406 9,197,470 Rate Revenue Requirement 34,586,214 $ 36,446,174 $ 38,283,061 $ 40,212,527 $ 42,239,239 $ Table 22Drought Surcharge Development - 10% ConservationWater Supply Costs FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Groundwater Replenishment 4,113,877 $ 4,408,944 $ 4,722,392 $ 5,055,287 $ 5,408,755 $ Administrative Assessment 125,690 $ 132,660 $ 140,016 $ 147,780 $ 155,974 $ Biological Assessment 24,346 $ 25,696 $ 27,121 $ 28,625 $ 30,212 $ Utilities - Production Power 2,836,620 $ 3,049,367 $ 3,278,069 $ 3,523,924 $ 3,788,218 $ Chemicals 250,155 $ 257,660 $ 265,389 $ 273,351 $ 281,552 $ Total 7,350,689 $ 7,874,327 $ 8,432,987 $ 9,028,967 $ 9,664,712 $ Change in Cost from Full Production (1,754,007) $ (1,849,679) $ (1,950,743) $ (2,057,512) $ (2,170,322) $ Revised Revenue Requirement 32,832,208 $ 34,596,495 $ 36,332,319 $ 38,155,015 $ 40,068,916 $ Production (hcf) 8,622,164 8,708,386 8,795,469 8,883,424 8,972,258 Production Over FPA (hcf) 2,826,506 2,912,728 2,999,811 3,087,766 3,176,600 Consumption (hcf) 7,954,729 8,034,276 8,114,619 8,195,765 8,277,723 Fixed Rate Revenue 13,727,387 $ 14,419,247 $ 15,145,977 $ 15,909,335 $ 16,711,165 $ Variable Rate Revenue (10% Conservation) 18,664,043 $ 19,604,711 $ 20,592,788 $ 21,630,665 $ 22,720,850 $ Total Rate Revenue (Standard Rates) 32,391,430 $ 34,023,958 $ 35,738,766 $ 37,540,000 $ 39,432,015 $ Drought Condition Shortfall (440,777) $ (572,537) $ (593,553) $ (615,016) $ (636,901) $ Drought Surcharge $0.06 $0.07 $0.07 $0.08 $0.08% Change in Fixed Revenue 5.0% 5.0% 5.0% 5.0%% Change in variable revenue 5.0% 5.0% 5.0% 5.0% 0% Conservation
10% Conservation

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Victorville Water District
Proposed Drought Surcharge Calculations
Table 23Drought Surcharge Development - 20% ConservationWater Supply Costs FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Groundwater Replenishment 2,719,516 $ 2,944,308 $ 3,183,938 $ 3,439,295 $ 3,711,317 $ Administrative Assessment 111,725 $ 117,920 $ 124,459 $ 131,360 $ 138,644 $ Biological Assessment 21,641 $ 22,841 $ 24,108 $ 25,445 $ 26,855 $ Utilities - Production Power 2,521,440 $ 2,710,548 $ 2,913,839 $ 3,132,377 $ 3,367,305 $ Chemicals 222,360 $ 229,031 $ 235,902 $ 242,979 $ 250,268 $ Total 5,596,682 $ 6,024,648 $ 6,482,245 $ 6,971,455 $ 7,494,390 $ Change in Cost from Full Production (3,508,013) $ (3,699,358) $ (3,901,485) $ (4,115,025) $ (4,340,645) $ Revised Revenue Requirement 31,078,201 $ 32,746,816 $ 34,381,576 $ 36,097,503 $ 37,898,594 $ Production (hcf) 7,664,146 7,740,787 7,818,195 7,896,377 7,975,341 Production Over FPA (hcf) 1,868,488 1,945,129 2,022,537 2,100,719 2,179,683 Consumption (hcf) 7,070,870 7,141,579 7,212,995 7,285,125 7,357,976 Fixed Rate Revenue 13,727,387 $ 14,419,247 $ 15,145,977 $ 15,909,335 $ 16,711,165 $ Variable Rate Revenue (20% Conservation) 16,590,261 $ 17,426,410 $ 18,304,701 $ 19,227,258 $ 20,196,312 $ Total Rate Revenue (Standard Rates) 30,317,648 $ 31,845,657 $ 33,450,678 $ 35,136,592 $ 36,907,477 $ Drought Condition Shortfall (760,554) $ (901,159) $ (930,898) $ (960,910) $ (991,117) $ Drought Surcharge $0.11 $0.13 $0.13 $0.13 $0.13% Change in Fixed Revenue 5.0% 5.0% 5.0% 5.0%% Change in variable revenue 5.0% 5.0% 5.0% 5.0% 20% Conservation

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Victorville Water District
Proposed Drought Surcharge Calculations
Table 24Drought Surcharge Development - 30% ConservationWater Supply Costs FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Groundwater Replenishment 1,325,155 $ 1,479,671 $ 1,645,483 $ 1,823,302 $ 2,013,879 $ Administrative Assessment 97,759 $ 103,180 $ 108,901 $ 114,940 $ 121,313 $ Biological Assessment 18,936 $ 19,986 $ 21,094 $ 22,264 $ 23,498 $ Utilities - Production Power 2,206,260 $ 2,371,730 $ 2,549,609 $ 2,740,830 $ 2,946,392 $ Chemicals 194,565 $ 200,402 $ 206,414 $ 212,606 $ 218,985 $ Total 3,842,676 $ 4,174,969 $ 4,531,502 $ 4,913,942 $ 5,324,067 $ Change in Cost from Full Production (5,262,020) $ (5,549,037) $ (5,852,228) $ (6,172,537) $ (6,510,967) $ Revised Revenue Requirement 29,324,195 $ 30,897,137 $ 32,430,833 $ 34,039,990 $ 35,728,272 $ Production (hcf) 6,706,128 6,773,189 6,840,921 6,909,330 6,978,423 Production Over FPA (hcf) 910,470 977,531 1,045,263 1,113,672 1,182,765 Consumption (hcf) 6,187,012 6,248,882 6,311,371 6,374,484 6,438,229 Fixed Rate Revenue 13,727,387 $ 14,419,247 $ 15,145,977 $ 15,909,335 $ 16,711,165 $ Variable Rate Revenue (30% Conservation) 14,898,215 $ 15,649,085 $ 16,437,799 $ 17,266,264 $ 18,136,484 $ Total Rate Revenue (Standard Rates) 28,625,602 $ 30,068,333 $ 31,583,777 $ 33,175,599 $ 34,847,649 $ Drought Condition Shortfall (698,592) $ (828,804) $ (847,057) $ (864,391) $ (880,622) $ Drought Surcharge $0.113 $0.133 $0.134 $0.136 $0.137% Change in Fixed Revenue 5.0% 5.0% 5.0% 5.0%% Change in variable revenue 5.0% 5.0% 5.0% 5.0% 30% Conservation

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Victorville Water District
Proposed Drought Surcharge Calculations
Table 25Drought Surcharge Development - 40% ConservationWater Supply Costs FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Groundwater Replenishment - $ 15,035 $ 107,029 $ 207,310 $ 316,440 $ Administrative Assessment 83,794 $ 88,440 $ 93,344 $ 98,520 $ 103,983 $ Biological Assessment 16,231 $ 17,131 $ 18,081 $ 19,083 $ 20,142 $ Utilities - Production Power 1,891,080 $ 2,032,911 $ 2,185,379 $ 2,349,283 $ 2,525,479 $ Chemicals 166,770 $ 171,773 $ 176,926 $ 182,234 $ 187,701 $ Total 2,157,874 $ 2,325,289 $ 2,580,760 $ 2,856,430 $ 3,153,745 $ Change in Cost from Full Production (6,946,821) $ (7,398,716) $ (7,802,971) $ (8,230,049) $ (8,681,290) $ Revised Revenue Requirement 27,639,393 $ 29,047,458 $ 30,480,091 $ 31,982,478 $ 33,557,949 $ Production (hcf) 5,748,109 5,805,590 5,863,646 5,922,283 5,981,506 Production Over FPA (hcf) - 9,932 67,988 126,625 185,848 Consumption (hcf) 5,303,153 5,356,184 5,409,746 5,463,844 5,518,482 Fixed Rate Revenue 13,727,387 $ 14,419,247 $ 15,145,977 $ 15,909,335 $ 16,711,165 $ Variable Rate Revenue (40% Conservation) 12,769,899 $ 13,413,502 $ 14,089,542 $ 14,799,655 $ 15,545,558 $ Total Rate Revenue (Standard Rates) 26,497,286 $ 27,832,749 $ 29,235,520 $ 30,708,990 $ 32,256,723 $ Drought Condition Shortfall (1,142,108) $ (1,214,709) $ (1,244,571) $ (1,273,488) $ (1,301,226) $ Drought Surcharge $0.22 $0.23 $0.23 $0.23 $0.24% Change in Fixed Revenue 5.0% 5.0% 5.0% 5.0%% Change in variable revenue 5.0% 5.0% 5.0% 5.0% 40% Conservation

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Victorville Water District
Proposed Drought Surcharge Calculations
Table 26Drought Surcharge Development - 50% ConservationWater Supply Costs FY 2027 FY 2028 FY 2029 FY 2030 FY 2031 Groundwater Replenishment - $ - $ - $ - $ - $
Administrative Assessment 69,828 $ 73,700 $ 77,787 $ 82,100 $ 86,652 $ Biological Assessment 13,526 $ 14,276 $ 15,067 $ 15,903 $ 16,785 $ Utilities - Production Power 1,575,900 $ 1,694,093 $ 1,821,149 $ 1,957,736 $ 2,104,566 $ Chemicals 138,975 $ 143,144 $ 147,439 $ 151,862 $ 156,418 $ Total 1,798,229 $ 1,925,212 $ 2,061,442 $ 2,207,600 $ 2,364,420 $ Change in Cost from Full Production (7,306,466) $ (7,798,793) $ (8,322,288) $ (8,878,879) $ (9,470,614) $ Revised Revenue Requirement 27,279,748 $ 28,647,381 $ 29,960,773 $ 31,333,648 $ 32,768,625 $ Production (hcf) 4,790,091 4,837,992 4,886,372 4,935,236 4,984,588 Production Over FPA (hcf) - - - - -
Consumption (hcf) 4,419,294 4,463,487 4,508,122 4,553,203 4,598,735 Fixed Rate Revenue 13,727,387 $ 14,419,247 $ 15,145,977 $ 15,909,335 $ 16,711,165 $ Variable Rate Revenue (50% Conservation) 10,641,582 $ 11,177,918 $ 11,741,285 $ 12,333,046 $ 12,954,632 $ Total Rate Revenue (Standard Rates) 24,368,969 $ 25,597,165 $ 26,887,263 $ 28,242,381 $ 29,665,797 $ Drought Condition Shortfall (2,910,778) $ (3,050,215) $ (3,073,510) $ (3,091,268) $ (3,102,828) $ Drought Surcharge $0.66 $0.68 $0.68 $0.68 $0.67% Change in Fixed Revenue 5.0% 5.0% 5.0% 5.0%% Change in variable revenue 5.0% 5.0% 5.0% 5.0% Table 27Summary of Drought SurchargesDrought Stages FY 2026/27 FY 2027/28 FY 2028/29 FY 2029/30 FY 2030/3110% Conservation $0.06 $0.07 $0.07 $0.08 $0.0820% Conservation $0.11 $0.13 $0.13 $0.13 $0.1330% Conservation $0.11 $0.13 $0.13 $0.14 $0.1440% Conservation $0.22 $0.23 $0.23 $0.23 $0.2450% Conservation $0.66 $0.68 $0.68 $0.68 $0.67 50% Conservation

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Table 25
Victorville Water DistrictProposed Water Rates
Current
FY 2025/26 FY 2026/27 FY 2027/28 FY 2028/29 FY 2029/30 FY 2030/31 Fixed Service Charges
3/4 inch $25.81 $24.58 $25.56 $26.59 $27.65 $28.761 inch $39.48 $35.74 $37.17 $38.66 $40.20 $41.811.5 inch $73.66 $63.64 $66.19 $68.83 $71.59 $74.452 inch $114.67 $97.12 $101.00 $105.04 $109.25 $113.623 inch $224.03 $286.84 $298.31 $310.25 $322.66 $335.564 inch $347.06 $498.88 $518.84 $539.59 $561.17 $583.626 inch $688.81 $789.04 $820.60 $853.43 $887.56 $923.078 inch $1,919.12 $1,570.24 $1,633.05 $1,698.37 $1,766.31 $1,836.9610 inch $2,876.03 $2,518.84 $2,619.59 $2,724.38 $2,833.35 $2,946.6912 inch $2,876.03 $3,076.84 $3,199.91 $3,327.91 $3,461.03 $3,599.47 Consumption Rates (per hcf)
Single-Family Residents (SFR):

Tier 1 (1 - 6 hcf) $0.80
Tier 2 (7+ hcf) $2.44Uniform Rate (all hcf) $2.28 $2.37 $2.47 $2.56 $2.67 All Other Customers:

Standard Domestic Water (Non SFR) $2.42 $2.28 $2.37 $2.47 $2.56 $2.67 Construction Flow Meter/Intertie $4.01 $3.89 $4.04 $4.21 $4.37 $4.55Well (Untreated) Water $0.82 $1.65 $1.71 $1.78 $1.85 $1.93Reclaimed/Recycled Water $1.45 $1.86 $1.93 $2.01 $2.09 $2.18 Fire Fixed Service Charges
1 inch $6.45 $8.49 $8.83 $9.18 $9.55 $9.931.5 inch $7.59 $9.14 $9.51 $9.89 $10.28 $10.692 inch $8.96 $9.92 $10.32 $10.73 $11.16 $11.603 inch $13.30 $14.34 $14.91 $15.51 $16.13 $16.784 inch $21.30 $19.28 $20.05 $20.85 $21.69 $22.556 inch $41.86 $26.04 $27.08 $28.16 $29.29 $30.468 inch $69.28 $44.24 $46.01 $47.85 $49.76 $51.7510 inch $105.84 $66.34 $68.99 $71.75 $74.62 $77.6112 inch $105.84 $79.34 $82.51 $85.81 $89.25 $92.82 Monthly Water Rates Proposed

Page 50 of 59 ends

Victorville Water District
Sample Water Bill Comparisons
Figure 1Single Family Residential Bill Comparison, 3/4-inch MeterFigure 2Single Family Residential Bill Comparison, 1-inch Meter $29.81
$35.49
$45.25
$55.01
$64.77
$76.97
$35.98
$42.82
$51.94
$61.06
$70.18
$81.58
$0
$20$40$60$80
$100
5 8 12 16 20 25
Monthly Bill
Monthly Water Consumption (HCF)
Single-Family Residential Water Bill Comparison
Current vs. Proposed 2026/27 (3/4'' Meter)
Current RatesProposed Rates
Average Low Month
Peak
Month
$43.48
$51.60
$61.36
$73.56
$78.44
$90.64
$47.14
$56.26
$65.38
$76.78
$81.34
$92.74
$0
$20$40$60$80
$100
5 9 13 18 20 25
Monthly Bill
Monthly Water Consumption (HCF)
Single-Family Residential Water Bill Comparison
Current vs. Proposed 2026/27 (1'' Meter)
Current RatesProposed Rates Average Low Month
Peak
Month

Page 51 of 59 ends

Victorville Water District
Sample Water Bill Comparisons
Figure 3Multi-Family Residential Bill Comparison, 3/4-inch MeterFigure 4Multi-Family Residential Bill Comparison, 1-inch Meter $37.91
$52.43
$59.69
$66.95
$74.21
$35.98
$49.66
$56.50
$63.34
$70.18
$0
$20$40$60$80
5 11 14 17 20
Monthly Bill
Monthly Water Consumption (HCF)
Multi-Family Residential Water Bill Comparison
Current vs. Proposed 2026/27 (3/4'' Meter)
Current RatesProposed Rates Low Month Average
Peak
Month
$75.78
$107.24
$126.60
$148.38
$184.68
$69.94
$99.58
$117.82
$138.34
$172.54
$0
$50
$100$150$200
15 28 36 45 60
Monthly Bill
Monthly Water Consumption (HCF)
Multi-Family Residential Water Bill Comparison
Current vs. Proposed 2026/27 (1'' Meter)
Current RatesProposed Rates Average Low Month
Peak
Month

Page 52 of 59 ends

Victorville Water District
Sample Water Bill Comparisons
Figure 5Commercial Bill Comparison, 3/4-inch MeterFigure 6Commercial Bill Comparison, 1-inch Meter $40.33
$45.17
$50.01
$74.21
$86.31
$38.26
$42.82
$47.38
$70.18
$81.58
$0
$20$40$60$80
$100
6 8 10 20 25
Monthly Bill
Monthly Water Consumption (HCF)
Commercial Water Bill Comparison
Current vs. Proposed 2026/27 (3/4'' Meter)
Current RatesProposed Rates
Low Month Average
Peak
Month
$54.00
$75.78
$83.04
$92.72
$99.98
$49.42
$69.94
$76.78
$85.90
$92.74
$0
$20$40$60$80
$100$120
6 15 18 22 25
Monthly Bill
Monthly Water Consumption (HCF)
Commercial Water Bill Comparison
Current vs. Proposed 2026/27 (1'' Meter)
Current RatesProposed Rates Low Month Average
Peak
Month

Page 53 of 59 ends

Victorville Water District
Sample Water Bill Comparisons
Figure 7Institutional Bill Comparison, 3/4-inch MeterFigure 8Institutional Bill Comparison, 2-inch Meter $37.91
$47.59
$52.43
$57.27
$62.11
$35.98
$45.10
$49.66
$54.22
$58.78
$0
$10$20$30$40$50$60$70
5 9 11 13 15
Monthly Bill
Monthly Water Consumption (HCF)
Institutional Water Bill Comparison
Current vs. Proposed 2026/27 (3/4'' Meter)
Current RatesProposed Rates Low Month Average
Peak
Month
$163.07
$211.47
$330.05
$460.73
$501.87
$142.72
$188.32
$300.04
$423.16
$461.92
$0
$100$200$300$400$500$600
20 40 89 143 160
Monthly Bill
Monthly Water Consumption (HCF)
Institutional Water Bill Comparison
Current vs. Proposed 2026/27 (2'' Meter)
Current RatesProposed Rates
Average
Low Month
Peak
Month

Page 54 of 59 ends

Victorville Water District
Sample Water Bill Comparisons
Figure 9Irrigation Bill Comparison, 1 1/2-inch MeterFigure 10Irrigation Bill Comparison, 2-inch Meter $122.06
$143.84
$226.12
$310.82
$364.06
$109.24
$129.76
$207.28
$287.08
$337.24
$0
$100$200$300$400
20 29 63 98 120
Monthly Bill
Monthly Water Consumption (HCF)
Irrigation Water Bill Comparison
Current vs. Proposed 2026/27 (1.5'' Meter)
Current RatesProposed Rates
Average
Low Month
Peak
Month
$187.27
$296.17
$579.31
$852.77
$1,082.67
$165.52
$268.12
$534.88
$792.52
$1,009.12
$0
$200$400$600$800
$1,000$1,200
30 75 192 305 400
Monthly Bill
Monthly Water Consumption (HCF)
Irrigation Water Bill Comparison
Current vs. Proposed 2026/27 (2'' Meter)
Current RatesProposed Rates
Average
Low Month
Peak
Month

Page 55 of 59 ends

Victorville Water District
Sample Water Bill Comparisons
Figure 11Irrigation Bill Comparison, 3-inch MeterFigure 12Irrigation Bill Comparison, 4-inch Meter $708.03
$957.29
$1,426.77
$2,464.95
$2,644.03
$742.84
$977.68
$1,420.00
$2,398.12
$2,566.84
$0
$500
$1,000$1,500$2,000$2,500$3,000
200 303 497 926 1000
Monthly Bill
Monthly Water Consumption (HCF)
3'' Meter Water Bill Comparison
Current vs. Proposed 2026/27
Current RatesProposed Rates Low Month Average
Peak
Month
$710.06
$1,012.56
$1,426.38
$2,179.00
$2,283.06
$840.88
$1,125.88
$1,515.76
$2,224.84
$2,322.88
$0
$500
$1,000$1,500$2,000$2,500
150 275 446 757 800
Monthly Bill
Monthly Water Consumption (HCF)
4'' Meter Water Bill Comparison
Current vs. Proposed 2026/27
Current RatesProposed Rates Low Month Average
Peak
Month

Page 56 of 59 ends

Victorville Water District
Sample Water Bill Comparisons
Figure 13Bill Comparison, 6-inch MeterFigure 14Bill Comparison, 8-inch Meter $4,318.81
$5,250.51
$7,297.83
$11,215.81
$11,578.81
$4,209.04
$5,086.84
$7,015.72
$10,707.04
$11,049.04
$0
$5,000
$10,000$15,000
1500 1885 2731 4350 4500
Monthly Bill
Monthly Water Consumption (HCF)
6'' Meter Water Bill Comparison
Current vs. Proposed 2026/27
Current RatesProposed Rates Low Month Average
Peak
Month
$3,129.12
$4,542.40
$6,037.96
$8,825.80
$9,179.12
$2,710.24
$4,041.76
$5,450.80
$8,077.36
$8,410.24
$0
$2,000$4,000$6,000$8,000
$10,000
500 1084 1702 2854 3000
Monthly Bill
Monthly Water Consumption (HCF)
8'' Meter Water Bill Comparison
Current vs. Proposed 2026/27
Current RatesProposed Rates Low Month Average
Peak
Month

Page 57 of 59 ends

Victorville Water District
Sample Water Bill Comparisons
Figure 15Bill Comparison, 10-inch Meter
$14,976.03
$27,695.55
$37,249.71
$56,633.91
$63,376.03
$13,918.84
$25,902.52
$34,903.96
$53,166.76
$59,518.84
$0
$10,000$20,000$30,000$40,000$50,000$60,000$70,000
5000 10256 14204 22214 25000
Monthly Bill
Monthly Water Consumption (HCF)
10'' Meter Water Bill Comparison
Current vs. Proposed 2026/27
Current RatesProposed Rates Low Month Average
Peak
Month

Page 58 of 59 ends

Victorville Water District
Regional Water Bill ComparisonFigure 16
$45.25 $51.24 $51.94 $52.20 $53.52
$64.05 $67.20 $71.43 $73.14
$83.92 $90.32 $91.80 $93.98
$110.80
$120.07
$187.15
$0
$20$40$60$80
$100$120$140$160$180$200
Monthly Bill
Single-Family Residential Regional Water Bill Comparison (3/4'' meter & 12 hcf consumption)
Volumetric Fixed
* Shows proposed rates for 7/1/2026.

Page 59 of 59 ends

ATTACHMENT B
RESOLUTION NO.

VWD 26-011
1 RESOLUTION NO. VWD 26-011

A RESOLUTION OF THE BOARD OF DIRECTORS OF THE

VICTORVILLE WATER DISTRICT ADOPTING A WRITTEN OBJECTION

ADMINISTRATIVE EXHAUSTION PROCEDURE PURSUANT TO
ASSEMBLY BILL (AB) 2257 APPLICABLE TO WATER RATE SETTING PROCEEDINGS UNDER PROPOSITION 218
WHEREAS, the Victorville Water District (the “District”) is a subsidiary district of the City of Victorville (the “City”) in which the City Council is designated and empowered to act as the ex officio Board of Directors of the District (hereinafter the “District Board”); and
WHEREAS, the District provides water and water delivery services (“Water Service”) to property owners within its jurisdictional boundaries (who may also be referred to as “owners" or “customers”), and establishes the fees to be charged to said customers for such Water Service (hereinafter “Water Rates”), in accordance with California Water Code sections 31007 and 31025, Chapter 10.04 of the of the Victorville Municipal Code (the “VMC”), and other applicable laws; and
WHEREAS, California law authorizes the City and the District to charge fees to such owners/customers for the proportionate cost of providing Water Service to each property owner in accordance with the procedural and substantive requirements of the voterapproved ballot measure known as "Proposition 218" (California Constitution Article XIII D, as implemented by the Legislature in the Proposition 218 Omnibus Implementation Act set forth at Government Code Sections 53750 – 53759.2, and as it has been judicially interpreted by appellate court decisions); and
WHEREAS, under Proposition 218, the District's Water Rates are considered “fees or charges" for a "property-related service" (also referred to as "a property-related fee”), subject to the particular requirements of Section 6 of Article XIII D of the California Constitution. A property-related fee is one imposed upon any parcel or person as an incident of property ownership. In general, the District may only increase its existing Water Rates if the District: (1) calculates the Water Rates in accordance with Proposition 218; (2) conducts a noticed public hearing before the District Board; and (3) does not receive "timely written protests” submitted by property owners representing a majority of the parcels served by the District; and
WHEREAS, under California Government Code sections 53759.1 and 53759.2, the District may establish a supplemental procedure for objecting property owners to exhaust administrative remedies by which the District will take specified actions in response to any “timely written objection” received. Under this supplemental procedure, only an owner who submits a timely written objection will have a right to challenge a proposed increase in Water Rates through a legal proceeding. These supplemental procedures were authorized by Assembly Bill (AB) 2257 (Ch. 561, Stats. 2024), effective January 1, 2025; and 2 WHEREAS, this Resolution is intended to provide a meaningful opportunity and a procedure for a property owner to submit a written objection to new or increased Water Rates early in the rate consideration process, and enable the District to address or resolve any objections before the District Board makes a final decision on whether to adopt proposed Water Rates pursuant to Proposition 218; and
WHEREAS, this Resolution will identify the procedure the District will follow to implement the administrative remedies which must be exhausted by property owners under Government Code Section 53759.1 prior to such property owners initiating litigation to challenge any proposed District Water Rates; and
WHEREAS, in general such procedures will require the District, at least forty-five (45) days before conducting a public hearing to consider adoption of proposed new, increased, or extended Water Rates to: (1) make available the proposed Water Rates and post the written basis for such proposed Water Rates on the City’s internet website; (2) provide mailed written notice of the public hearing and provide not less than forty-five (45) days for property owners to review the proposed Water Rates and submit to the District a timely written objection, specifying the grounds for alleging that said Water Rates do not comply with Proposition 218; and (3) consider and provide a substantive written response to each timely written objection submitted prior to the close of the public hearing described therein; and
WHEREAS, with respect to Water any Rates approved by the District implementing the procedures described in this Resolution, a person or entity shall be prohibited from bringing a judicial action or proceeding alleging noncompliance with Section 6 of Article XIII D of the California Constitution for those Water Rates, unless that person or entity has timely submitted to the City or District a written objection to said Water Rates that specifies the grounds for alleging noncompliance with Proposition 218; and WHEREAS, the District Board hereby intends to adopt the exhaustion of administrative remedies procedure and the administrative record principles contained in Government Code Sections 53759.1 and 53759.2; and

NOW, THEREFORE, THE VICTORVILLE WATER DISTRICT BOARD OF

DIRECTORS, DOES HEREBY RESOLVE, DECLARE, DETERMINE, AND ORDER AS FOLLOWS:

SECTION 1. That the Recitals and findings set forth above are true and correct and are hereby incorporated in their entirety as part of this Resolution by this reference.

SECTION 2. That this Resolution is adopted pursuant to Government Code Section 53759.1 and the powers granted to the District under the California Water Code, including but not limited to, Sections 31007 and 31025, which authorize the District to establish, fix, and collect rates, fees, and charges for water service and to adopt rules and regulations necessary for the administration and operation of the District. 3 SECTION 3. That pursuant to Government Code Section 53759.1, the District’s exhaustion of administrative remedies procedure for challenges to fees or charges (Water Rates) attached hereto as Exhibit “A” and incorporated herein by reference, is hereby adopted.

SECTION 4. That the administrative record principles contained in Government Code Section 53759.2 are hereby adopted.

SECTION 5. That the District General Manager and District Legal Counsel take such other additional actions as may be reasonably necessary to implement the purpose and the intent of this Resolution, including but not limited to, promulgating administrative regulations which are consistent with the exhaustion of administrative remedies procedure attached in Exhibit “A”.

SECTION 6. That the adoption of this Resolution is exempt from the California Environmental Quality Act (CEQA) because: (i) it is not a project within the meaning of Public Resources Code section 21065 because it has no potential to alter the physical environment; (ii) and pursuant to CEQA Guidelines section 15061(b)(3), the so-called “common sense” exemption, for this same reason.

SECTION 7 That this Resolution will take effect immediately upon its adoption and will apply to any proposed new or increased Water Rates for which the Procedures in the attached Exhibit “A” are specified by the District Board to be followed and for which notice is provided in accordance with this Resolution.

SECTION 8. That the District Secretary shall certify to the passage and adoption of this Resolution.
4 Exhibit A
5 VICTORVILLE WATER DISTRICT

EXHAUSTION OF ADMINISTRATIVE REMEDIES PROCEDURE FOR CHALLENGES TO WATER RATES SUBJECT TO PROPOSITION 218

1. Scope. The duty to exhaust administrative remedies extends to:

A. The proposed adoption by the Victorville Water District Board of Directors (“District Board”) of any new, increased, or extended fees or charges (Rates) for property related water services that is subject to Section 6 of Article XIII D of the California Constitution; and
B. The methodology used to develop and levy any such fees or charges (Rates).

2. “Public Hearing” means the public protest hearing required under Section 6 of Article XIII D of the California Constitution and noticed under this Procedure.

3. Duty to Exhaust. No person may bring a judicial action or other proceeding alleging noncompliance with Article XIII D of the California Constitution for any new, increased, or extended fees or charges (Rates) that is within the scope of Section 1, above, and is levied by the Victorville Water District (“District”), unless that person submitted to the District Board Secretary a timely written objection to such fees or charges (Rates). Any such timely written objection must specify the grounds for alleging noncompliance and comply with the requirements of this Procedure, in accordance with Government Code Section 53759.1.

4. Procedures. The District shall:

A. No less than forty-five (45) days before the deadline for the property owner to submit an objection pursuant to Subsection C of this Section 4:
i. Make available to the public any proposed fees or charges (Rates) to which this Procedure is to apply; and
ii. Post on the internet website of the City of Victorville, as the District is a subsidiary district of the City of Victorville (“City”), a written basis for the fees or charges (Rates), such as a cost of service analysis or study, and include a link to the internet website in the written notice of the Public Hearing mailed to property owners pursuant to and containing the information required by paragraph (1) of subdivision (a) of Section 6 of Article XIII D of the California Constitution.

B. Mail the written basis described in paragraph ii of Subsection A of this Section to a property owner on request.

C. Identify on the mailed notice of Public Hearing (described in paragraph ii of Subsection A) a deadline date and time, that is not less than forty-five (45) days after the notice of Public Hearing is mailed, for a property owner to review the proposed fees or charges (Rates) and to timely submit to the District Board Secretary a written objection to said fees or charges (Rates) that specifies the grounds for alleging 6 noncompliance. Any objection shall be received by the District no later than the deadline date and time identified in the mailed Public Hearing notice.

D. Include in the written notice of the Public Hearing a prominently displayed statement that contains the following information:
i. That all written objections must be received by the District Board Secretary by the deadline established under Subsection C.
ii. That a failure to timely object in writing bars any right to challenge the proposed fees or charges (Rates) in court.
iii. All substantive and procedural requirements for submitting an objection to the proposed fees or charges (Rates).

5. Board of Directors Consideration and Responses. The Board of Directors shall conduct the Public Hearing to consider approval of the proposed fees or charges (Rates). Before or during the Hearing, the Board of Directors shall consider, and the District shall respond in writing to, any timely submitted written objections. The Board of Directors may adjourn or continue the Public Hearing to another date if necessary. The District’s responses shall explain the substantive bases for retaining or altering the proposed fees or charges (Rates) in response to written objections, including any reasons to reject the requested amendments.

6. Board of Directors Determination. The Board of Directors, in exercising its legislative discretion, shall determine any of the following:

A. Whether the written objections and the District’s responses warrant clarifications to the proposed fees or charges (Rates).

B. Whether to reduce the proposed fees or charges (Rates).

C. Whether to further review the proposed fees or charges (Rates) before determining whether clarification or reduction is needed.

D. Whether to proceed with the Public Hearing and adopt the proposed fees or charges (Rates).

Item Number: 17
City Council / Board of Directors
Written Communications
Meeting of: June 2, 2026
Submitted By:

Fredy Bonilla, City Engineer

Subject:

Annual Confirmation of Maintenance Assessment District for Fiscal Year 2026/2027 Recommendation:

That the Honorable City Council:
(1) Approve Resolution Nos. 26-027, 26-030, 26-033, and 26-036 authorizing the initiation proceedings for the annual levy of assessments for the Maintenance Assessments Districts, Drainage Facilities Assessment Districts, Landscaping Maintenance Assessment Districts, and the City-Wide Streetlight Assessment District for Fiscal Year 2026/2027;
(2) Approve Resolution Nos. 26-028, 26-031, 26-034, and 26-037 preliminarily approving consolidated Engineer’s Reports filed in support of the levy of assessments for Fiscal Year 2025/2026; and
(3) Approve Resolution Nos. 26-029, 26-032, 26-035, and 26-038 declaring its intention to levy the maintenance assessment districts for Fiscal Year 2026/2027 and setting a Public Hearing date of June 16, 2026.

Fiscal Impact:

The recommended approvals will have no fiscal impact. No additional appropriations are required, as the planned expenditures have been incorporated into the proposed Fiscal Year 2026/2027 budget. The table below outlines the budget account codes and the corresponding revenue amounts allocated for each assessment district.

District Budget Account No. Revenue Budget Amt.

LMAD 1 3705501-40180 $174,950
LMAD 2 3705502-40180 $278,458
LMAD 3 3705503-40180 $175,462
LMAD 4 3705504-40180 $2,955
LMAD 5 3705505-40180 $173,351
LMAD 6 3705506-40180 $805,851
LMAD 7 3705507-40180 $36,576
LMAD 8 3705508-40180 $111,261
DFAD 1 3705530-40180 $503,281
DFAD 2 3705531-40180 $85,112
DFAD 3 3705532-40180 $86,905
MAD 1 3705550-40180 $89,268
MAD 2 3705551-40180 $72,549
MAD 3 3705552-40180 $1,654
SLAD 2004501-40180 $2,090,733
MAD 3 was established in 2020 and remains undeveloped. As a result, it was not included in the proposed Fiscal Year 2026/2027 budget. The projected revenue amounts listed above are based on the proposed Engineer’s Reports, outlining the number of parcels and allowable levy amount by assessment district.

Strategic Plan Goal:

This item aligns with Goal E, Strategy 1 in the Strategic Plan, “Invest in Infrastructure” and “Implement the City’s Capital Improvement Program to meet community needs;” and Goal A, “Financial Sustainability.” Annual assessment revenue supports the expenses for operations, maintenance, and improvement of associated landscaping, parks, and infrastructure.

Background:

City Wide Assessment Districts were formed in accordance with the Landscape and Lighting Act of 1972, pursuant to Section 22605 of the Streets and Highways Code, and Section 22500 et seq., as per the requirements set forth in Proposition 218.

In 1987, the City Council established the first Landscape Maintenance Assessment District (LMAD) to provide ongoing funding for the maintenance of landscaped areas along major and secondary arterial roadways adjacent to residential developments.

In 2003, the first Drainage Facilities Assessment District (DFAD) was created to support the continued maintenance of drainage basins and channels within residential developments.

In 2006, the City Council established the first Maintenance Assessment District (MAD) to fund the long-term maintenance of parks located within residential communities.

In July 2013, the City-Wide Street Lighting Assessment District (SLAD) was formed to supplement funding for the ongoing maintenance of the City’s Street lighting, safety lighting, and traffic signal systems and facilities.

As outlined in Section 22624 of the Streets and Highways Code, the City Council is first required to initiate proceedings by ordering the preparation of the Engineer’s Reports, preliminarily approving the reports, and declaring the intent to levy assessments and set the date for the Public Hearing. This process ensures the public has the opportunity to review the Engineer’s Reports and allows staff to make any necessary revisions. The final Engineer’s Reports are then presented for consideration at a subsequent public hearing.

Discussion:

Currently, the City has a total of fifteen (15) assessment districts: eight (8) LMADs, three (3) DFADs, three (3) MADs, and one (1) City-Wide SLAD. The Landscape and Lighting Act of 1972 requires an annual confirmation of the assessments to be applied for each parcel within the assessment districts, along with an Engineer's Report. The Engineer's Report for each assessment district describes the following: improvements that are maintained; services provided for maintenance and operations; estimated annual expenses; properties assessed in the district; the method of appointment of the assessment; the calculated assessment per benefit unit; and estimated assessment revenues.

The chart below listed each assessment district, the assessment amount per benefit unit, year the assessment district was formed, whether a cost inflator is allowed and, if so, the recommend increase for Fiscal Year 2026/2027.

Type No. Assessment
per Benefit Unit
Year
Formed
Cost
lnflator
Allowed?
Increase
LMAD 1 $28.14 1987 No 0%
LMAD 2 $147.33 1989 No 0%
LMAD 3 $69.38 1990 No 0%
LMAD 4 $1.64 1997 No 0%
LMAD 5 $141.84 2002 Yes 0%
LMAD 6 $144.70 2003 Yes 0%
LMAD 7 $105.45 2005 Yes 0%
LMAD 8 $165.32 2005 Yes 0%
DFAD 1 $216.46 2003 Yes 0%
DFAD 2 $69.63 2003 Yes 0%
DFAD 3 $128.86 2006 Yes 0%
MAD 1 $173.00 2006 Yes 0%
MAD 2 $252.58 2006 Yes 0%
MAD 3 TBD 2020 Yes 0%
SLAD City-Wide $28.68 2013 Yes 18.12%
A cost escalation of the assessment rate is allowed for cost increases of electric power, administrative costs, and inflation on cost of living. For fiscal year 2026/2027, SLAD is increasing by 18.12%, there is no recommended increases for LMADs 5-8, DFADs 1-3 and MADs 1-3, as those districts have adequate cash balances in their corresponding funds. The Engineer's Reports include more details regarding the number of parcels and how the rates are applied. These reports can be revised, if needed, to be consistent with the final FY 2026/2027 budget revenues and expenses. The final reports will be presented during the scheduled Public Hearing. If the attached resolutions are approved, the Public Hearing will be held on June 16, 2026.

Therefore, staff recommends that the City Council:
(1) Approve Resolution Nos. 26-027, 26-030, 26-033, and 26-036 authorizing the initiation proceedings for the annual levy of assessments for the Maintenance Assessments Districts, Drainage Facilities Assessment Districts, Landscaping Maintenance Assessment Districts, and the City-Wide Streetlight Assessment District for Fiscal Year 2026/2027;
(2) Approve Resolution Nos. 26-028, 26-031, 26-034, and 26-037 preliminarily approving consolidated Engineer’s Reports filed in support of the levy of assessments for Fiscal Year 2025/2026; and
(3) Approve Resolution Nos. 26-029, 26-032, 26-035, and 26-038 declaring its intention to levy the maintenance assessment districts for Fiscal Year 2026/2027 and setting a Public Hearing date of June 16, 2026.

Staff remains available for any questions the Council may have.

Prepared By:

Mel Krejckant, Public Works & Water Administrative Manager Attachments: A. Maintenance Assessment District Maps
B. Engineer’s Reports
C. Resolution No. 26-027
D. Resolution No. 26-028
E. Resolution No. 26-029
F. Resolution No. 26-030
G. Resolution No. 26-031
H. Resolution No. 26-032
I. Resolution No. 26-033
J. Resolution No. 26-034
K. Resolution No. 26-035
L. Resolution No. 26-036
M. Resolution No. 26-037
N. Resolution No. 26-038
Attachment A
Maintenance Assessment
District Maps

Attachment B
Engineer's Reports

City of Victorville

Consolidated Report
Maintenance Assessment Districts
Nos. 1, 2, & 3

2026/2027 ENGINEER’S REPORT

Intent Meeting: June 2, 2026
Public Hearing: June 16, 2026

27368 Via Industria
Suite 200
Temecula, CA 92590
T 951.587.3500 | 800.755.6864
F 951.587.3510
www.willdan.com

ANNUAL PRELIMINARY ENGINEER'S REPORT AFFIDAVIT
Consolidated Report Maintenance Assessment Districts
Nos. 1, 2, & 3
City of Victorville
San Bernardino County, State of California
This Report describes Maintenance Assessment Districts Nos. 1, 2, and 3 therein including the improvements, budgets, parcels, and proposed assessments to be levied for Fiscal Year 2026/2027, as they existed at the time of the passage of the Resolution of Intention. Reference is hereby made to the San Bernardino County Assessor’s maps for a detailed description of the lines and dimensions of parcels within the District. The undersigned respectfully submits the enclosed Report as directed by the City Council.

Dated this ______ day of____________, 2026.

By: _____________________________
Fredy A, Bonilla, PE
City Engineer
R.C.E No. 70349
By: ________________________________ By: ____________________________ Michelle Laase Tyrone Peter, PE # C81888
Willdan Financial Services Willdan Financial Services
Project Manager Assessment Engineer
I HEREBY CERTIFY the enclosed Engineer’s Report, together with Assessment Roll and Assessment Diagram thereto attached, was filed with me on the _____day of________, 2026.

By: ____________________________
City Clerk, City of Victorville
County of San Bernardino, California
I HEREBY CERTIFY the enclosed Engineer’s Report, together with Assessment Roll and Assessment Diagram thereto attached, was approved, and confirmed by the City Council of the City of Victorville, California, on the _____day of________, 2026.

By: ____________________________
City Clerk, City of Victorville
County of San Bernardino, California

TABLE OF CONTENTS
I. OVERVIEW ........................................................................................................................ 1 A. INTRODUCTION ............................................................................................................ 1 B. HISTORICAL BACKGROUND ....................................................................................... 2 II. PLANS AND SPECIFICATION .......................................................................................... 3 A. IMPROVEMENTS AUTHORIZED BY THE 1972 ACT .................................................... 3 B. DESCRIPTION OF IMPROVEMENTS TO BE MAINTAINED AND SERVICED .............. 3 C. MAINTENANCE ASSESSMENT DISTRICT BOUNDARIES ........................................... 5 III. METHOD OF APPORTIONMENT ...................................................................................... 7 A. CODE SECTION ............................................................................................................ 7 B. REASON FOR THE ASSESSMENT .............................................................................. 7 C. LANDSCAPE GENERAL BENEFIT ................................................................................ 7 D. LANDSCAPE SPECIAL BENEFIT .................................................................................. 8 E. PARK GENERAL BENEFIT ............................................................................................ 9 F. PARK SPECIAL BENEFIT .............................................................................................. 9 G. EQUIVALENT BENEFIT UNITS ....................................................................................10 H. ASSESSMENT RANGE FORMULA ..............................................................................11 IV. DISTRICT BUDGETS .......................................................................................................13 A. DESCRIPTION OF BUDGET ITEMS.............................................................................13 B. MAD BUDGETS ............................................................................................................15 V. DISTRICT BOUNDARY MAPS .........................................................................................16 VI. ASSESSMENT ROLLS.....................................................................................................19 2026/2027 Consolidated Report Maintenance Assessment Districts Page 1 I. OVERVIEW
A. INTRODUCTION
The City of Victorville (City) Maintenance Assessment Districts (MADs) annually levy and collect special assessments in order to maintain landscape and park site improvements. These improvements are located within three (3) Maintenance Assessment Districts (“Districts” or individually referred to as the “District”) identified as Nos. 1, 2, and 3 established pursuant to the Landscaping and Lighting Act of 1972, Part 2 of Division 15 of the California Streets and Highways Code (the “1972 Act”).

This Engineer’s Report (Report) describes the MADs therein, annexations, any changes to the Districts, and the proposed assessments for Fiscal Year 2026/2027. The proposed assessments presented in this Report are based on the historical and estimated costs to maintain the improvements that provide special benefits to properties within the Districts therein. The costs of improvements and the annual levy include the expenditures, deficits, surpluses, revenues, and reserves associated with those improvements. Each parcel is assessed proportionately for only those improvements provided and for which the parcel receives benefits.

This Report for the Districts has been prepared pursuant to Sections 22622, in accordance with Article 4 (commencing with Section 22565) of Chapter 1 of the 1972 Act. The Report and the proposed assessments contained herein have been prepared in accordance with said requirements and the provisions of the California Constitution Article XIII D.

This Report, certified by a licensed engineer, details the Districts, and includes plans and specifications of the improvements; a diagram, i.e. maps of the Districts showing the boundary of the Districts, the parcels or lots which benefit from the improvements, maintenance, and servicing, and an estimate of their respective costs. Once the Report is completed, it is presented to the Victorville City Council (City Council), acting as the legislative body for the Districts, for its review. The City Council may approve the Report as presented or may order amendments to the Report and approve the Report as modified.

After the Report is preliminarily approved, the City Council shall adopt the Resolution of Intention which declares its intent to levy and collect assessments within the Districts, which includes a description of the improvements, the maintenance and servicing of those improvements, refers to the assessment Districts by their distinctive designations, may refer to the Report for the details of the Districts, and sets the time and place for a public hearing on the levy of the proposed annual assessments.

At the public hearing, the City Council will consider any public testimony in favor of and/or opposing the assessments to fund the continued maintenance and servicing of the improvements. In conjunction with this hearing, any new or increased assessments over the approved maximum assessment rate will require confirmation of the assessments through a property owner protest ballot proceeding pursuant to the provisions of the California Constitution Article XIII D. For Fiscal Year 2026/2027, there is no proposed rate increase in excess or above the maximum rate and assessment range formula approved at the time of formation of each District.

Following final approval of the Report and confirmation of the assessments, the City Council may order the levy and collection of assessments for Fiscal Year 2026/2027 pursuant to the 2026/2027 Consolidated Report Maintenance Assessment Districts Page 2 1972 Act. In such case, the assessment information will be submitted to the County of San Bernardino Auditor-Controller and included on the property tax roll for each benefiting parcel for Fiscal Year 2026/2027.

For the purposes of this Report, the word “parcel” refers to an individual property assigned its own Assessor’s Parcel Number (APN) by the County of San Bernardino Assessor’s Office. The County of San Bernardino Auditor-Controller uses APNs and specific Fund Numbers to identify properties on the tax roll assessed for special district benefit assessments.

If any section, subsection, sentence, clause, phrase, portion, zone, or subzone of this Engineer’s Report is, for any reason, held to be invalid or unconstitutional by the decision of any court of competent jurisdiction, such decision shall not affect the validity of the remaining provisions of this Engineer’s Report and each section, subsection, subdivision, sentence, clause, phrase, portion, zone, or subzone thereof, irrespective of the fact that any one or more sections, subsections, sentences, clauses, phrases, portions, zones, or subzones might subsequently be declared invalid or unconstitutional.

B. HISTORICAL BACKGROUND
The residential subdivision plans for the tracts within each District were submitted to the City by developers and were approved with certain conditions. One such condition required a means to fund the perpetual maintenance of landscaping within the public right-of-ways, parks, and dedicated easement areas. To meet this condition, the developer, as sole-owner of the subdivision property, petitioned the City to form an assessment district. The Districts were then formed by City Council Resolutions in accordance with the 1972 Act, which is Part 2, Division 15 of the California Streets and Highways Code, in order to provide a funding source for the administration, operations and maintenance, and servicing of the park and landscaping improvements within the Districts. Each parcel within the Districts is assessed at a rate equitable to the budget, not exceeding the maximum allowable rate for the District as identified in section III.H of this Report. Future improvement parcels are assessed $1.00 annually for MAD No. 1 and 2, and $2.00 annually for MAD No. 3 until such a time the improvements are constructed.

MAD No. 1 (Las Haciendas)
In 2006, Maintenance Assessment District No. 1 was formed by Resolutions 06-007 and 06- 008. The District consists of six (6) tracts and 84,701 square feet of landscaping and park site area located within.

MAD No. 2 (Lane’s Crossing)
In 2006, Maintenance Assessment District No. 2, was formed by Resolutions 06-176 and 06- 177. The District consists of eleven (11) tracts and 24,354 square feet of landscaping and conceptual park site areas that are located within.

MAD No. 3 (West Creek)
In 2020, Maintenance Assessment District No. 3, was formed by Resolutions 20-017 and 20- 058. This District consists of subdivisions and parcels of land in the City of Victorville West Creek Specific Plan area, which includes ten (10) tracts, five (5) lots, consisting of four (4) planned parks, associated public rights-of-way and easements as identified on the approved tentative tract maps for the overall project.
2026/2027 Consolidated Report Maintenance Assessment Districts Page 3 II. PLANS AND SPECIFICATION
A. IMPROVEMENTS AUTHORIZED BY THE 1972 ACT
As applicable or may be applicable to the Districts, the 1972 Act defines improvements to mean one or any combination of the following:
 The installation or planting of landscaping.
 The installation or construction of statuary, fountains, and other ornamental structures and facilities.
 The installation or construction of any facilities which are appurtenant to any of the foregoing, or which are necessary or convenient for the maintenance or servicing thereof, including, but not limited to, grading, clearing, removal of debris, the installation or construction of curbs, gutters, walls, sidewalks, or paving, or water, irrigation, drainage, or electrical facilities.
 The maintenance or servicing, or both, of any of the foregoing.  The acquisition of land for park, recreational, or open-space purposes.  The acquisition of any existing improvement otherwise authorized pursuant to this section.  Incidental expenses associated with the improvements include, but are not limited to:
o The cost of preparation of the report, including plans, specifications, estimates, diagram, and assessment;
o The costs of printing, advertising, and the publishing, posting and mailing of notices; o Compensation payable to the County for collection of assessments; o Compensation of any engineer or attorney employed to render services; o Any other expenses incidental to the construction, installation, or maintenance and servicing of the improvements;
o Any expenses incidental to the issuance of bonds or notes pursuant to Section 22662.5.
o Costs associated with any elections held for the approval of a new or increased assessment.

The 1972 Act defines "maintain" or "maintenance" to mean furnishing of services and materials for the ordinary and usual maintenance, operation, and servicing of any improvement, including:
 Repair, removal, or replacement of all or any part of any improvement.  Providing for the life, growth, health, and beauty of landscaping, including cultivation, irrigation, trimming, spraying, fertilizing, or treating for disease or injury.  The removal of trimmings, rubbish, debris, and other solid waste.  The cleaning, sandblasting, and painting of walls and other improvements to remove or cover graffiti.

B. DESCRIPTION OF IMPROVEMENTS TO BE MAINTAINED AND SERVICED The MADs and assessments provide for the continued maintenance, servicing, administration and operation of landscaped areas, parks and associated appurtenances for each of the three (3) Districts.
2026/2027 Consolidated Report Maintenance Assessment Districts Page 4 It has been determined that the assessed parcels within MAD Nos. 1, 2, and 3 receive special benefits from various landscape, park and lighting improvements that may include, but are not limited to the following:
 Daily review and regular inspections of the park and landscape areas to include restrooms, playground equipment, and rubber matting;
 Repair, removal, or replacement of any of the improvements;  Grading, clearing, removing debris, constructing, installing, or paving parking lots, walkways, sidewalks, other hardscape, water, irrigation, drainage, or electrical facilities;  Landscaping, cultivating, irrigating, fertilizing, weed and pest control, and trimming for manicured plants health, growth, and beauty;
 Turf management such as mowing, aerating, edging, etc.;  Removal of plant trimmings, debris, trash and other solid waste from park, parking lot and other landscaping areas;
 Graffiti removal on walls and other improvements by power washing, cleaning, and painting;
 Electricity for lighting and irrigation improvements;  Water for landscaping irrigation or maintenance of improvement;  Cell service for irrigation clock controller;
 Open and lock public facilities such as restrooms.

The following is a list of the existing or planned landscape and park improvements within each District that will be maintained by the respective District:

MAD No. 1 (Las Haciendas)
Las Haciendas Park, located at Papago Place and Chumash Place in Tract No. 16943, is fully developed on 1.37 acres. The park includes a play area, grass/turf area, basketball court, paths or walks, decorative landscape boulders, planters, shrubs, ground cover, trees, etc., benches, drinking fountain, trash & recycling receptacles, irrigation systems, controllers, and other equipment necessary for the maintenance of the park.

MAD No. 2 (Lane’s Crossing)
The District is planned to include two parks at build-out. The first is in Tract No. 14863-01 and the second in Tract No. 17584. The parks are not built. Improvements currently maintained include the landscaped areas listed below:
 100 feet on Eucalyptus St. between Mesa Linda St. and Topaz Rd.  64 feet on Mesa Linda St. between Mesa St. and Eucalyptus St.  60 feet on Cataba Rd. between Mesa St. and Fallen Leaf Dr.  84 feet on Topaz Rd. between Mesa St. and Fallen Leaf Dr.  96 feet on Mesa St. between Highway 395 and Mesa Linda St.  80 feet on Lepanto St. between Highway 395 and Mesa Linda St. 2026/2027 Consolidated Report Maintenance Assessment Districts Page 5 MAD No. 3 (West Creek)
The District is not yet developed. The developer’s plans include four (4) parks at build-out.  Park A (pocket park) is planned for Tract No. 17111 on .21 acres.  Park B (with Park C to form a large park) is planned for Tract No. 17112 on .51 acres.  Park C (with Park B to form a large park) is planned for Tract No. 17115 on 1.08 acres.  Park D (pocket park) is planned for Tract No. 17310 on .76 acres.

Services provided include the necessary operations, administration, and maintenance required to keep the improvements in a healthy, vigorous, and satisfactory condition or is necessary or convenient for the maintenance of the improvements. The continued maintenance of these improvements shall be budgeted and reviewed each fiscal year and fully or partially funded through the annual assessments. The specific park improvements to be serviced and maintained are identified in various plans and documents associated with the individual subdivision projects, which are on file with the City and by reference are made part of this Report.

All assessable parcels identified as being within each District share in both the cost and the benefits of the improvements. The costs and expenses associated with the improvements in each District are equitably spread among all benefiting parcels within the District and only parcels that receive special benefit from the improvements are assessed in proportion to benefit received. The funds collected from the assessments are dispersed and used for the services and operation provided within the District. Properties receive the following special benefits from each Districts landscape and lighting improvements:
 Enhanced desirability of properties through association with the improvements and the aesthetic value of green space within the area.
 Improved aesthetic appeal of properties providing a positive representation of the area.  Enhanced adaptation of the urban environment within the natural environment from adequate green space and landscaping.
 Environmental enhancement through improved erosion resistance, dust and debris control, and reduced noise and air pollution.
 Increased sense of pride in ownership of property resulting from well-maintained improvements associated with the properties.
 Reduced vandalism and criminal activity resulting from well-maintained surroundings and amenities.
 The special enhancements of the properties that result from the above benefits.

C. MAINTENANCE ASSESSMENT DISTRICT BOUNDARIES
MAD No. 1 (Las Haciendas)
MAD No. 1 includes the residential subdivisions known as Las Haciendas. The boundary of the District follows the boundaries of each subdivision, or Tract Map No., included herein. All improvements are located within public property, public right-of-ways, and dedicated easements. The following table lists the residential subdivisions, or tracts, which make up the District boundaries:
2026/2027 Consolidated Report Maintenance Assessment Districts Page 6 MAD No. 2 (Lane’s Crossing)
MAD No. 2 includes the residential subdivisions known as Lane’s Crossing. The boundary of the District follows the boundaries of each subdivision, or Tract Map No., included herein. All improvements are located within public property, public right-of-ways, and dedicated easements. The following table lists the planned residential subdivisions, or tracts, which make up the District boundaries:

TRACTS LOCATION (LANE'S CROSSING)
14863-1 North of Puesta del Sol Dr, west of Academy St, south of Desert Poppy Ln 15219-1, -2, -3, -4, -5 North of Village Dr at Blue Canyon and Happy Valley Ln 16652 North of Village Dr, west of Blue Canyon Rd
17516 North of Verano St, west of Cataba St, at Truckee Pl, Canyon Cove St, and El Nida St 17582 through 17584 Northeast of the California Aqueduct, west of Mesa Linda St, south of Lepanto St 17585 through 17588 North of Smoke Tree Rd, south of Mesa St, west of Topaz Rd, east of Mesa Linda St

MAD No. 3 (West Creek)
MAD No. 3 includes the residential subdivisions known as Phase II and III of the West Creek Specific Plan Area. The boundary of the District follows the boundaries of each subdivision, or Tract Map No., included herein. All improvements are located within public property, public right-of-ways, and dedicated easements. The area is planned to include 4 parks at completion.

The following table lists the residential subdivisions, or tracts, which make up the District boundaries:

TRACTS LOCATION (WEST CREEK)
17111 through 17116 North of Hook Blvd, south of Mojave Dr, and west of Brucite Rd 17309 through 17311 North of Tawney Ridge Ln, between Cobalt Rd and Falling Star St 17986-1 & 2 North of Tract 17112, near Flaming Arrow Pl, and Nipomo Way

TRACTS LOCATION (LAS HACIENDAS)
16939 through 16944 South of Hopland, west of El Evado, north of Tawney Ridge Ln and west of Cordova Rd

2026/2027 Consolidated Report Maintenance Assessment Districts Page 7 III. METHOD OF APPORTIONMENT
A. CODE SECTION
Part 2 of Division 15 of the Streets and Highways Code, the Landscaping and Lighting Act of 1972, permits the establishment of Assessment Districts by cities for the purpose of providing certain public improvements which include the acquisition, construction, maintenance, and servicing of streetlights, traffic signals and landscaping facilities.

Section 22573, Landscaping and Lighting Act of 1972 requires that assessments be levied according to benefit rather than according to assessed value. This section 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 parcel from the improvements.”
In addition, Proposition 218 requires that a parcel's assessment may not exceed the reasonable cost of the proportional special benefit conferred on that parcel. Proposition 218 provides that only special benefits are assessable, and the City must separate the general benefits from the special benefits.

B. REASON FOR THE ASSESSMENT
The assessment is proposed to be levied to defray the costs of the acquisition, installation, maintenance and servicing of landscaping and lighting and park improvements.

C. LANDSCAPE GENERAL BENEFIT
Section 4 of the California Constitution Article XIII D provides that once a local agency, which proposes to impose assessments on property, has identified those parcels that will have special benefits conferred upon them and upon which an assessment will be imposed, the local agency must next “separate the general benefits from the special benefits conferred,” and only the special benefits can be included in the amount of the assessment imposed.

It has been determined that in most cases, the benefits conferred on other properties or to the public at large are more general in nature and are not considered special benefits. For example, the proper maintenance of landscaping and landscape appurtenant facilities within the Districts control dust from blowing onto properties within the Districts but may also indirectly control dust from blowing onto properties outside of the Districts. The spraying and treating of landscaping for disease reduces the likelihood of insect infestation and other diseases spreading to landscaping throughout the Districts, but also reduces the likelihood that other properties would be affected. In addition, the proper maintenance of landscaping and landscape ornamental structures provides a positive visual experience to persons passing by the Districts. Although these examples could be considered benefits, they are clearly incidental benefits conferred by the proper maintenance of the improvements and not a direct and special benefit to any properties other than those for which the improvements are maintained. The improvements in the Districts create a common landscape theme and neighborhood identity for the parcels within each residential subdivision. Only the parcels which are within the residential subdivisions will be assessed. Accordingly, there is a direct physical and visual nexus between the parcels being assessed and the funding of the improvements that does not exist for those parcels outside of the District boundaries. Therefore, it has been determined that all improvements provided by the Districts are considered only special benefits for assessment purposes unless otherwise noted. Any portion of the improvements and the costs associated 2026/2027 Consolidated Report Maintenance Assessment Districts Page 8 with those improvements determined to be a quantifiable general benefit will be funded from other revenue sources and will be excluded from the special benefit assessments.

D. LANDSCAPE SPECIAL BENEFIT
Section 2(i) of the California Constitution Article XIII D identifies special benefit as, “a particular and distinct benefit over and above the general benefits conferred on real property located in the district or to the public at large. General enhancement of property value does not constitute special benefit.” determining the proportionate special benefit derived by each identified parcel, the proximity of the parcel to the public improvements detailed in Section II.A., and operating costs of said public improvements, was considered and analyzed. Section 4(a) of the California Constitution Article XIII D states, “No assessment shall be imposed on any parcel which exceeds the reasonable cost of the proportional special benefit conferred on that parcel.

Only special benefits are assessable, and an agency shall separate the general benefits from the special benefits conferred on a parcel.”
Due to the close proximity of the parcels to the improvements, it has been demonstrated and determined the parcels are uniquely benefited by, and receive a direct advantage from, and are conferred a particular and distinct special benefit over and above general benefits by, said public improvements in a way that is particular and distinct from its effect on other parcels and that real property in general and the public at large do not share.

Trees, landscaping, hardscaping, ornamental structures, and appurtenant facilities, if well maintained, confer a particular and distinct special benefit upon real property within each District by providing beautification, shade and positive enhancement of the community character, attractiveness, and desirability of the surroundings. In addition, all of the aforementioned contributes to a specific increase in property desirability and a specific enhancement of the property value of each parcel within each District which confers a particular and distinct special benefit upon the real property within each District.

In Parkways and Land Values, written by John Nolan and Henry V. Hubbard in 1937, it is stated:
“... there is no lack of opinion, based on general principles and experience and common sense, that parkways do in fact add value to property, even though the amount cannot be determined exactly.... Indeed, in most cases where public money has been spent for parkways the assumption has been definitely made that the proposed parkway will show a provable financial profit to the City. It has been believed that the establishment of parkways causes a rise in real estate values throughout the City, or in parts of the City...” In The Economic Value of Trees in Urban Areas, written by Phillip Killicoat, Eva Puzio and Randy Stringer in 2002, it is stated:
“Increased property values, increased tax revenues, increased income levels, faster real estate sales turn-over rates, shorter unoccupied periods…have all been linked to tree and landscape presence.”
It should be noted that the definition of “parkways” above may include the roadway as well as the landscaping alongside the roadway including City-owned and maintained trees within the public right-of-way.
2026/2027 Consolidated Report Maintenance Assessment Districts Page 9 E. PARK GENERAL BENEFIT
General benefits are benefits from improvements or services that are not special in nature and are not “particular and distinct.” The assessments will fund only the special benefits component of the maintenance and servicing of the park improvements. The park maintained by MAD No.1 is discussed below. The MAD No. 2 and MAD No. 3 parks are not yet built. The assessments therefore do not include costs for park improvement maintenance.

Benefit to Property Outside The Assessment District
Properties within MAD No. 1 receive all of the special benefit from the “Las Haciendas Park” improvements. The park provides no measurable special benefit to properties outside of the District. Any incidental benefits conferred by the proper maintenance of the improvements are not a direct and special benefit to any properties other than those for which the improvements are maintained. The park improvements were installed for the benefit of the parcels within the District and were deemed necessary, desired, and required for the orderly development of properties within the District to their full potential. The proximity of the park improvements to parcels within the District is a direct physical and visual nexus between the parcels being assessed and the funding of the improvements, which does not exist for those parcels outside of the District boundaries. Therefore, it has been determined that all improvements provided by the Districts are considered only special benefits for assessment purposes.

Benefit to the Public at Large
The general benefit to the public at large can be estimated by the proportionate amount of time that the District’s park improvements are used and enjoyed by individuals who are not residents or property owners in the District. For MAD No. 1, there is no estimated general benefit to the public at large. The District’s small park is not a draw for the general public and is maintained specifically for the benefit of properties within the District.

F. PARK SPECIAL BENEFIT
The park improvements in MAD No. 1 have been identified as necessary, desired and required for the orderly development of the properties within the subdivision(s) to their full potential, consistent with the development plans and applicable portions of the City’s conditions of approval and subdivision agreements. Although the park improvements are installed within lettered lots dedicated to the City, the financial obligation to support and maintain the park improvements would be necessary and required of the individual property owners within the subdivisions either directly or through a homeowner’s association if the District was not established. Clearly the Park Improvements, and more importantly the long-term maintenance, operation, and servicing thereof by the City for which the parcels in the District are to be assessed, directly affects each property and provides shared special benefits. The Special Benefit of the park improvements to the parcels within the District are as described below:

Proximity and Access to Park Improvements within the Districts Only the specific properties within close proximity to the park improvements are included in the Districts. MAD No. 1 has been narrowly drawn to include only the properties that receive special benefits from the park improvements. Therefore, properties in the Districts enjoy unique and valuable proximity and access to the park improvements that the public at large and property outside the District do not share.
2026/2027 Consolidated Report Maintenance Assessment Districts Page 10 Safety and Security within the Districts
The City, through proper operation, maintenance, and servicing of the park improvements funded by the assessments in the District, provides increased security and safety by preventing crime. Proper lighting and well- kept landscapes in parks help to deter crime and vandalism.

Improved Views within the Districts
The properties in the District will benefit from the views of the park that will be serviced and maintained by the District. The views of the improvements in the parks, which include landscaping and various amenities, will be preserved and protected.

Extension of a Property’s Outdoor Areas and Green Spaces for Properties within the Districts
In large part because it is cost prohibitive to provide large open land areas on property in the District, the residential properties in the District do not have large outdoor areas and green spaces. The park improvements within the District provide additional outdoor areas that serve as an effective extension of the land area for proximate properties because the park improvements being serviced and maintained are uniquely proximate and accessible to parcels within the District’s boundaries and provide an important valuable and desirable extension of usable land area for the direct advantage and special benefit of properties in the Districts.

G. EQUIVALENT BENEFIT UNITS
In order to allocate benefit fairly between the benefiting parcels, an Equivalent Benefit Unit (EBU) methodology is proposed which equates all land uses to a single-family residential parcel, thereby allowing a uniform method of assessment.

The EBU method uses the single-family home as the basic unit of apportionment. A singlefamily home equals one Equivalent Benefit Unit (EBU). Every other land use is converted to EBU’s as described below per District. All properties in the District will be assigned benefit units and land use classifications per the County Assessor’s roll. (Inaccuracies in the County data will be reviewed on a case-by-case basis as they are brought to the City’s attention.) A methodology has been developed to calculate the EBU’s for other residential land uses and for non-residential parcels if applicable. Every land use is converted to EBU’s.

The following tables by District provide the weighting factors to applicable land-use types as reported by the most current year’s San Bernardino County Assessor’s Secured Roll, which determines each parcel’s EBU assignment:

MAD No. 1

LAND USE EQUIVALENT BENEFIT
UNIT FACTOR NO. OF PARCELS MULTIPLIER
SINGLE-FAMILY RESIDENTIAL 1.00 516 PER BENEFIT UNIT
PLANNED SINGLE-FAMILY RESIDENTIAL 1.00 0 PER BENEFIT UNIT TOTALS 516
2026/2027 Consolidated Report Maintenance Assessment Districts Page 11 Exempt Properties
Publicly-owned open space including, but not limited to, the parks, recreation fields or other vacant lands are not assessed since the property exists for the benefit of other land uses in the City and the District. Vacant property that cannot be developed for residential, commercial or industrial uses is not assessed. This includes, but is not limited to, public streets, utility easements, rights-of-way, common areas, landlocked parcels and parcels that are too small for development. Additionally, utility rights-of-ways, easements, drainage channels, drainage basins, and parcels that are used solely for the purpose of accessing entry to other parcels, and those parcels that have been vacated by the City that have little to no value and do not benefit from the improvements are also exempted from assessment.

H. ASSESSMENT RANGE FORMULA
Over time, District budgets may be impacted by inflation. In an effort to minimize this impact on the Districts and ensure the long life of the improvements, an Assessment Range Formula for inflation was included as part of the Maximum Assessment Rate presented to property owners when the Districts were formed. The formulas, as described herein provide for an annual inflationary adjustment to the Maximum Assessment Rate that may be imposed each year without requiring the extensive procedure and cost of balloting for normal operational cost increases. The purpose of establishing an Assessment Range Formula is to provide for reasonable increases and inflationary adjustment to the assessment amounts without requiring costly noticing, mailing, and ballot procedures, which would further increase the assessments.

The Consumer Price Index (CPI), as developed by U.S. Bureau of Labor Statistics (BLS), is used to calculate the annual inflationary adjustment to the maximum assessment rate for each District. Each fiscal year the City shall identify the annual percentage change in the CPI, using the difference over a 12-month period between the current year and of the previous year. This annual percentage change in the CPI is generally established based on the percentage change from January to January as determined by the BLS for urban consumers for the Riverside-San Bernardino-Ontario Area. This percentage difference shall then be used to establish the increase to the Maximum Assessment Rate. Should the BLS revise such index or discontinue the preparation of such index, the City shall use the revised index or comparable system. For Fiscal Year 2026/2027, the percentage difference from January 2025 to January 2026 is

3.24%.

MAD No. 2

LAND USE EQUIVALENT BENEFIT
UNIT FACTOR NO. OF PARCELS MULTIPLIER
SINGLE-FAMILY RESIDENTIAL 1.00 284 PER BENEFIT UNIT
PLANNED SINGLE-FAMILY RESIDENTIAL 1.00 816 PER BENEFIT UNIT TOTALS 1,100
MAD No. 3

LAND USE EQUIVALENT BENEFIT
UNIT FACTOR NO. OF PARCELS MULTIPLIER
SINGLE-FAMILY RESIDENTIAL (SFR) 1.00 0 PER BENEFIT UNIT PLANNED SINGLE-FAMILY RESIDENTIAL 1.00 827 PER BENEFIT UNIT TOTALS 827
2026/2027 Consolidated Report Maintenance Assessment Districts Page 12 For MAD No. 1 and MAD No. 2, the assessment range formula is as described above. MAD No. 3 caps the annual inflationary adjustment at 4%, so the annual increase will be the lesser of CPI as calculated above, or 4%. For Fiscal Year 2026/2027, the inflationary adjustment for MAD No. 3 is 3.24%.

The table below summarizes the Fiscal Year 2026/2027 Maximum Assessment Rate increases:

The Maximum Assessment Rate has been recalculated and a new Maximum Assessment Rate established for the fiscal year utilizing the Assessment Range Formula described above. The Maximum Assessment Rate shall be calculated independent of the District’s annual budget and proposed assessment. Any proposed annual assessment (rate per EBU) less than or equal to the calculated (adjusted) Maximum Assessment Rate is not considered an increased assessment, even if the proposed assessment is significantly greater than the assessment applied in the prior fiscal year. Modifications to the method of apportionment that increases the proportional special benefit assigned to a particular land use classification would be considered an increased assessment. Conversely, reductions in the proportional special benefit assigned to a land use classification is permitted. Changes in land use or size of an individual property resulting in an assessment increase, is not considered an increased assessment.

The following tables summarize the Fiscal Year 2026/2027 applied assessment rate, Maximum Assessment Rate, and the anticipated total assessment for each District:

DISTRICT FY 2025/2026 MAXIMUM

ASSESSMENT RATE
FY 2026/2027 PERCENT
(%) INCREASE
FY 2026/2027 MAXIMUM

ASSESSMENT RATE
MAD No. 1 $213.53 3.24% $220.46
MAD No. 2 $311.76 3.24% $321.87
MAD No. 3 $190.49 3.24% $196.67
MAD No. 1

LAND USE EQUIVALENT BENEFIT
UNITS
FY 2026/2027 APPLIED

ASSESSMENT RATE
FY 2026/2027

MAXIMUM

ASSESSMENT RATE
FY 2026/2027
TOTAL

ASSESSMENT
SINGLE-FAMILY RESIDENTIAL 516 $173.00 $220.46 $89,268.00 PLANNED SINGLE-FAMILY RESIDENTIAL 0 $1.00 $1.00 0.00
TOTALS $89,268.00
MAD No. 2

LAND USE EQUIVALENT BENEFIT
UNITS
FY 2026/2027 APPLIED

ASSESSMENT RATE
FY 2026/2027

MAXIMUM

ASSESSMENT RATE
FY 2026/2027
TOTAL

ASSESSMENT
SINGLE-FAMILY RESIDENTIAL 284 $252.58 $321.87 $71,732.72 PLANNED SINGLE-FAMILY RESIDENTIAL 816 $1.00 $1.00 816.00 TOTALS $72,548.72
MAD No. 3

LAND USE EQUIVALENT BENEFIT
UNITS
FY 2026/2027 APPLIED

ASSESSMENT RATE
FY 2026/2027

MAXIMUM

ASSESSMENT RATE
FY 2026/2027
TOTAL

ASSESSMENT
SINGLE-FAMILY RESIDENTIAL 0 $0.00 $196.67 $0.00
PLANNED SINGLE-FAMILY RESIDENTIAL 827 $2.00 $2.00 1,654.00 TOTALS $1,654.00
2026/2027 Consolidated Report Maintenance Assessment Districts Page 13 IV. DISTRICT BUDGETS
A. DESCRIPTION OF BUDGET ITEMS
Utilities
Electricity – Provides electricity to the irrigation system and landscape lighting facilities within the District.

Water – Provides water for the landscaping of trees and shrubs within the District.

Telephone – Furnishes the cost for the communication cell service and landlines of the irrigation system within the District.

Administration
City Administration – Funds the costs of all departments and staff of the City for coordination of activities of administration, the cost of legal services related to the Districts, and any required procedural publications or mailings and public hearing notices.

Consulting Services – Annual district administration, including drafting the Engineer’s Report, calculating and submitting assessments to the County of San Bernardino, answering property owner questions, and assisting the City with various related tasks.

County Fees – County Auditor / Controller charge for placing assessments on property tax bills.

Maintenance
Maintenance Staff Salary & Benefits – Funds the costs of City employees dedicated to the operations and maintenance, and servicing, of the District.

Contract Services – Furnishes the contractual costs associated with the company providing the operations and maintenance, and servicing, of the District.

Deferred Maintenance – Maintenance projects or maintenance activities that have been delayed or postponed due to lack of funds. They will be completed as time and assessment collections permit.

Grounds Maintenance – Funds the costs associated with the purchasing of materials and supplies of the District, such as plant material, fertilizer, stakes, concrete repair, etc.

Irrigation Maintenance – Funds the costs associated with the irrigation materials and facilities of the District, such as controller, valves, bubbler, sprinkler heads, irrigation pipe, etc.

Infrastructure Repairs – Funds for replacing and repairing facilities and equipment.

Vehicles and Gas Powered Equipment – Funds the costs for maintaining, repairing and fueling City vehicles used during the maintenance of improvements within the District.

Building Maintenance – Funds the costs to maintain structure and ground area.

Tools & Small Equipment – Funds the costs of small tools and equipment used in the process of maintaining the District improvements.

Vandalism/Accidents – Furnishes the replacement or repair of District systems and facilities due to acts of vandalism or vehicular accidents. Every effort shall be made to recover these costs through restitution or insurance.
2026/2027 Consolidated Report Maintenance Assessment Districts Page 14 Contribution/Collection/Balances
Reserve Collection/Contribution – Amounts collected for Operating or CIP reserve uses or credited (from) the Operating or CIP Funds.

Operating Fund Balance – Balance of remaining funds. Operating Reserves are used for upfront maintenance expenses until county apportionment is received.

Capital Improvement Fund Balance – Funds collected and held for Capital Improvement Projects, including refurbishment, replacement, or major repair of the improvements, or any project for which funds cannot be collected in a single fiscal year.

Contingency Infrastructure Replacement – Funds set aside for urgent or emergency replacement or repair of major infrastructure improvements.

Levy Information
Balance to Levy – The total amount assessed and applied at the County level or handbilled if parcel cannot be assessed on property tax bill to pay for maintenance expenses (Direct and Indirect Cost).

Equivalent Benefit Units – The total Equivalent Benefit Units within the Districts applied to the parcels based on land use classification.

Assessment Rate – This amount represents the rate being applied to each parcel’s individual EBU. The Levy per EBU is the result of dividing the “Special Assessment to Levy” by the Total EBUs for the fiscal year.

Maximum Assessment Rate – This is the rate per EBU approved by property owners, in accordance with Proposition 218, adjusted as described above.

A variance may be seen between the Assessment Rate and the Maximum Assessment Rate.

The variance occurs because the Special Assessments required to meet expenses for the current fiscal year are below the maximum level.

CIP Plan
The MAD Capital Improvement Projects consists of projects planned for the next five (5) years.

The budgeted funds for these projects are assessed and held in the CIP reserve fund to pay for large-scale capital projects. The City’s five (5) year plan is shown below.

Project Description FY 2026/27 FY 2027/28 FY 2028/29 FY 2029/30 FY 2030/31 MAD 1
Playground Upgrade - Las
Haciendas Park $300,000
Estimated MAD No. 1 Total $300,000
MAD 2
Landscape Retrofit - Village and
Blue Canyon $341,177
Estimated MAD No. 2 Total $341,177
MAD 3 No Projects
2026/2027 Consolidated Report Maintenance Assessment Districts Page 15 B. MAD BUDGETS
Description MAD No. 1 MAD No. 2 MAD No. 3
Utilities-Electricity $4,525 $400 $0
Utilities-Water Usage 8,500 4,100 0
Telephone 478 717 0
Utilities Sub-Total $13,503 $5,217 $0
City Administration $21,558 $11,125 $100
Consulting Services 1,705 1,705 0
Administration Sub-Total $23,263 $12,830 $100
Maintenance Staff Salary and Benefits $109,856 $12,970 $929 Contract Services 13,795 16,400 0
Grounds Maintenance 3,500 350 0
Irrigation Maintenance 500 1,000 0
Infrastructure Repairs 800 500 0
Vehicles and Gas Powered Equipment 399 375 0
Building Maintenance 0 0 0
Tools and Small Equipment 500 100 0
Vandalism/Accidents 500 500 350
Maintenance Sub-Total $129,850 $32,195 $1,279
City Expenditure Budget Sub-Total $166,616 $50,242 $1,379 County Fees $155 $330 $248
Deferred Maintenance 57,341 14,965 0
MAD Expenditure Sub-Total $224,111 $65,537 $1,628
Reserve Collection/Contribution (134,843) 7,012 26
Balance to Levy $89,268 $72,549 $1,654
Fund Balance
Estimated Beginning Operating Fund Balance July 1, 2026 $246,899 $25,756 $787 Collections (Contributions) (134,843) 7,012 26
Estimated Ending Operating Fund Balance June 30, 2027 $112,056 $32,768 $814 Estimated Beginning CIP Fund Balance July 1, 2026 $167,433 $504,671 $6,262 FY 2026/2027 Budgeted CIP Expenditures 0 (341,177) 0
Contingency Infrastructure Replacement (8,597) (21,723) 0 Estimated Ending CIP Balance June 30, 2027 $158,836 $141,771 $6,262 FY 2026/27 Assessment $89,268 $72,549 $1,654
Equivalent Benefit Units-Built 516 284 0
Equivalent Benefit Unit-Not Built 0 816 827
FY 2026/27 Assessment Rate $173.00 $252.58 $0.00
FY 2026/27 Assessment Rate Not Built $1.00 $1.00 $2.00
Max. Allowable Assessment per Benefit Unit $220.46 $321.87 $196.67 Max. Allowable Assessment per Benefit Unit-Not Built $1.00 $1.00 $2.00 2026/2027 Consolidated Report Maintenance Assessment Districts Page 16 V. DISTRICT BOUNDARY MAPS

2026/2027 Consolidated Report Maintenance Assessment Districts Page 17 2026/2027 Consolidated Report Maintenance Assessment Districts Page 18

2026/2027 Consolidated Report Maintenance Assessment Districts Page 19 VI. ASSESSMENT ROLLS
The proposed assessment amounts for Fiscal Year 2026/2027 for the Districts are hereby incorporated in this report. Parcel identification, for each lot or parcel identification for each lot or parcel within the District shall be the Assessor Parcel Numbers as shown on the San Bernardino County Assessor's map.

The listing of parcels and the amount of assessment to be levied shall be submitted to the County Auditor/Controller and included on the property tax roll for each parcel in Fiscal Year 2026/2027.

If any parcel submitted for assessment is identified by the County Auditor/Controller to be an invalid parcel number for the current fiscal year, a corrected parcel number and/or new parcel numbers will be identified and resubmitted to the County Auditor/Controller. The assessment amount to be levied and collected for the resubmitted parcel or parcels shall be based on the method of apportionment and assessment rate approved in this Report. Therefore, if a single parcel has changed to multiple parcels, the assessment amount applied to each of the new parcels shall be recalculated and applied according to the approved method of apportionment and assessment rate.

City of Victorville

Consolidated Report
Drainage Facilities Assessment
Districts Nos. 1, 2, & 3

2026/2027 ENGINEER’S REPORT

Intent Meeting: June 2, 2026
Public Hearing: June 16, 2026

27368 Via Industria
Suite 200
Temecula, CA 92590
T 951.587.3500 | 800.755.6864
F 951.587.3510
www.willdan.com

ANNUAL PRELIMINARY ENGINEER'S REPORT AFFIDAVIT
Consolidated Report
Drainage Facilities Assessment Districts Nos. 1, 2, & 3 City of Victorville
San Bernardino County, State of California
This Report describes Drainage Facilities Assessment Districts Nos. 1, 2, and 3 therein including the improvements, budgets, parcels, and proposed assessments to be levied for Fiscal Year 2026/2027, as they existed at the time of the passage of the Resolution of Intention. Reference is hereby made to the San Bernardino County Assessor’s maps for a detailed description of the lines and dimensions of parcels within the District. The undersigned respectfully submits the enclosed Report as directed by the City Council.

Dated this ______ day of____________, 2026.

By: _____________________________
Fredy A. Bonilla, PE
City Engineer
R.C.E No.70349
By: ________________________________ By: ____________________________ Michelle Laase Tyrone Peter, PE # C81888
Willdan Financial Services Willdan Financial Services
Project Manager Assessment Engineer
I HEREBY CERTIFY the enclosed Engineer’s Report, together with Assessment Roll and Assessment Diagram thereto attached, was filed with me on the _____day of________, 2026.

By: ____________________________
City Clerk, City of Victorville
County of San Bernardino, California

TABLE OF CONTENTS
I. OVERVIEW .................................................................................................................... 1 A. INTRODUCTION ............................................................................................................ 1 B. HISTORICAL BACKGROUND ....................................................................................... 2 II. PLANS AND SPECIFICATION ...................................................................................... 4 A. IMPROVEMENTS AUTHORIZED BY THE 1972 ACT .................................................... 4 B. DESCRIPTION OF IMPROVEMENTS TO BE MAINTAINED AND SERVICED .............. 5 C. DRAINAGE FACILITIES ASSESSMENT DISTRICT BOUNDARIES .............................. 6 III. METHOD OF APPORTIONMENT .................................................................................. 9 A. CODE SECTION ............................................................................................................ 9 B. REASON FOR THE ASSESSMENT .............................................................................. 9 C. GENERAL BENEFIT ...................................................................................................... 9 D. SPECIAL BENEFIT .......................................................................................................10 E. EQUIVALENT BENEFIT UNITS ....................................................................................10 F. ASSESSMENT RANGE FORMULA ..............................................................................11 IV. DISTRICT BUDGETS ...................................................................................................14 A. DESCRIPTION OF BUDGET ITEMS.............................................................................14 B. DFAD BUDGETS ..........................................................................................................17 V. DISTRICT BOUNDARY MAPS .....................................................................................18 VI. ASSESSMENT ROLLS .................................................................................................21 2026/2027 Consolidated Report Drainage Facilities Assessment District Page 1 I. OVERVIEW
A. INTRODUCTION
The City of Victorville (City) Drainage Facilities Assessment Districts (“DFADs” or the “Districts”) annually levy and collect special assessments in order to maintain landscape improvements in and around drainage facilities within the Districts. These improvements are located within three (3) Drainage Facilities Assessment Districts identified as Nos. 1, 2, and 3 established pursuant to the Landscaping and Lighting Act of 1972, Part 2 of Division 15 of the California Streets and Highways Code (the “1972 Act”).

This Engineer’s Report (Report) describes the DFADs therein, annexations, any changes to the Districts, and the proposed assessments for Fiscal Year 2026/2027. The proposed assessments presented in this Report are based on the historical and estimated costs to maintain the improvements that provide special benefits to properties within the Districts therein. The costs of improvements and the annual levy include the expenditures, deficits, surpluses, revenues, and reserves associated with those improvements. Each parcel is assessed proportionately for only those improvements provided and for which the parcel receives benefits.

This Report, certified by a licensed civil engineer, details the Districts, and includes plans and specifications of the improvements; an estimate of the costs of the improvements, including maintenance and servicing; a diagram, i.e., maps of the Districts showing the boundary of the Districts, the parcels or lots which benefit, and an estimate of costs of the improvements, maintenance, and servicing. Once the Report is completed, it is presented to the Victorville City Council (City Council), acting as the legislative body for the Districts, for its review. The City Council may approve the Report as presented or may order amendments to the Report and approve the Report as modified.

After the initial approval of the preliminary Report, the City Council shall adopt the Resolution of Intention which declares its intent to levy and collect assessments within the Districts, which includes a description of the improvements, the maintenance and servicing of those improvements, refers to the assessment Districts by their distinctive designations, may refer to the Report for the details of the Districts , and sets the time and place for a public hearing on the levy of the proposed annual assessments.

At the public hearing, the City Council will consider any public testimony in favor and/or opposing the assessments to fund the continued maintenance and servicing of the improvements. In conjunction with this hearing, any new or increased assessments over the approved maximum assessment rate will require confirmation of the assessments through a property owner protest ballot proceeding pursuant to the provisions of the California Constitution Article XIII D (Article XIII D). For Fiscal Year 2026/2027, there is no proposed rate increase in excess or above the maximum rate and assessment range formula approved at the time of formation of each District. 2026/2027 Consolidated Report Drainage Facilities Assessment District Page 2 Following final approval of the Report and confirmation of the assessments, the City Council may order the levy and collection of assessments for Fiscal Year 2026/2027 pursuant to the 1972 Act. In such case, the assessment information will be submitted to the County of San Bernardino Auditor-Controller and included on the property tax roll for each benefiting parcel for Fiscal Year 2026/2027.

B. HISTORICAL BACKGROUND
The residential subdivision improvement plans for the tracts within each District were submitted to the City by developers and were approved with certain conditions. One such condition required a means to fund the perpetual maintenance of the landscaped drainage facilities within the public right-of ways and dedicated easement areas. In order to meet this condition, the developer, as sole-owner of the subdivision property, petitioned the City to form an assessment district. The Districts were then formed by City Council Resolutions in accordance with the 1972 Act, in order to provide a funding source for the administration, operations and maintenance, and servicing of the landscape improvements in the District. Each parcel within the subdivision is assessed at a rate equitable to the budget, not exceeding the maximum allowable rate as identified in Section III.F of this Report. Future improvement parcels are assessed $1.00 annually until such a time the improvements are constructed.

DFAD No. 1 (City Wide)
In 2003, Drainage Facilities Assessment District No. 1 (hereinafter “DFAD No. 1” or the “District”), was formed by Resolutions 03-046, 03-047, 03-048 and 03-049.

In Fiscal Year 2022/2023 Tract No. 20275, located at the southeast corner of Monte Vista Road and Luna Road, was annexed to DFAD No. 1.

In Fiscal Year 2023/2024 Tract 18980, located north of Silica Road and west of Second Avenue, and Tract 20280, located south of Hopland Street and east of Cahuenga Road, were annexed to DFAD No. 1.

There are thirty-five (35) tracts, and several unimproved parcels of vacant land in the District. Existing drainage facilities improvements include detention basins, drainage channels and perimeter landscaping that is located throughout the City. 2026/2027 Consolidated Report Drainage Facilities Assessment District Page 3 DFAD No. 2 (Vista Verde)
In 2003, Drainage Facilities Assessment District No. 2 (hereinafter “DFAD No 2” or the “District”), was formed by Resolutions 03-149, 03-150, and 03-151. There are eleven (11) tracts and other territory in the District which includes drainage facilities improvements of 173,865 square feet of detention basin and perimeter maintenance area that are located within the Vista Verde Specific Plan.

DFAD No. 3 (West Creek)
In 2005, Drainage Facilities Assessment District No. 3 (hereinafter “DFAD No. 3” or the “District”), was formed by Resolutions 05-077 and 05-078. There are seventeen (17) Tracts in the District and drainage facilities improvements are 435,456 square feet including paseo channel and access road located within. 2026/2027 Consolidated Report Drainage Facilities Assessment District Page 4 II. PLANS AND SPECIFICATION
A. IMPROVEMENTS AUTHORIZED BY THE 1972 ACT
As applicable or may be applicable to this District, the 1972 Act defines improvements to mean one or any combination of the following:
 The installation or planting of landscaping.
 The installation or construction of statuary, fountains, and other ornamental structures and facilities.
 The installation or construction of any facilities which are appurtenant to any of the foregoing, or which are necessary or convenient for the maintenance or servicing thereof, including, but not limited to, grading, clearing, removal of debris, the installation or construction of curbs, gutters, walls, sidewalks, or paving, or water, irrigation, drainage, or electrical facilities.
 The maintenance or servicing, or both, of any of the foregoing.  The acquisition of land for park, recreational, or open-space purposes.  The acquisition of any existing improvement otherwise authorized pursuant to this section.
 Incidental expenses associated with the improvements include, but are not limited to:
o The cost of preparation of the report, including plans, specifications, estimates, diagram, and assessment;
o The costs of printing, advertising, and the publishing, posting and mailing of notices;
o Compensation payable to the County for collection of assessments; o Compensation of any engineer or attorney employed to render services; o Any other expenses incidental to the construction, installation, or maintenance and servicing of the improvements;
o Any expenses incidental to the issuance of bonds or notes pursuant to Section 22662.5.
o Costs associated with any elections held for the approval of a new or increased assessment.

SERVICED
The Districts and assessments provide for the continued maintenance, servicing, administration and operation of landscape and lighting areas and associated appurtenances in and around the drainage facilities within each of the three (3) Districts.

The improvements located in the drainage facilities of the Districts generally include but are not limited to; drainage basins, channels, access roads, pumps, railing, block wall, chain link fence, structures, landscaping, irrigation systems, electric, water, landline and cell service utilities, lighting, signage, and hardscape, such as rock, decomposed granite, soil, asphalt, cement, curbing, etc.

It has been determined that the assessed parcels within each District receive special benefits from various landscape and lighting improvements that may include, but are not limited to:
 Regular inspections and review of improvement areas;
 Vegetation management
 Landscaping, cultivating, irrigating, fertilizing, spraying, and trimming for manicured plants health, growth, and beauty;
 Embankment and outlet stabilization;
 Sediment/pollution removal;
 Debris and litter control;
 Removal of plant trimmings, debris, trash, and other solid waste;  Graffiti removal on walls and other improvements by sandblasting, cleaning, and painting;
 Pest and weed control;
 Repair, removal, or replacement of any of the improvements;  Grading, clearing, removing debris, constructing, installing, or paving parking lots, walkways, sidewalks, basins, channels, other hardscape, water, irrigation, drainage, or electrical facilities;
 Electricity for lighting and irrigation improvements;  Water for landscaping irrigation or maintenance of improvements.

All assessable parcels identified as being within each District share in both the cost and the benefits of the improvements. The costs and expenses associated with the improvements in each District are equitably spread among all benefiting parcels within the District and only parcels that receive special benefit from the improvements are assessed in proportion to benefit received. The funds collected from the assessments are dispersed and used for the services and operation provided within the District. Properties receive the following special benefits from each Districts landscape and lighting improvements:
 Enhanced desirability of properties through association with the improvements and the aesthetic value of green space within the area.
2026/2027 Consolidated Report Drainage Facilities Assessment District Page 6  Improved aesthetic appeal of properties providing a positive representation of the area.
 Enhanced adaptation of the urban environment within the natural environment from adequate green space and landscaping.
 Environmental enhancement through improved erosion resistance, dust and debris control and reduced noise and air pollution.
 Increased sense of pride in ownership of property resulting from well-maintained improvements associated with the properties.
 Reduced vandalism and criminal activity resulting from well-maintained surroundings and amenities.
 The special enhancements of the properties that result from the above benefits.

C. DRAINAGE FACILITIES ASSESSMENT DISTRICT BOUNDARIES
DFAD No. 1 (City Wide)
The following table lists the residential subdivision tracts and location of the subdivisions that make up the District boundaries. The boundary of the District follows the boundaries of each tract.

TRACT LOCATION (City-Wide)
13816 Mojave Dr to the south, Camino Valle Way to the north, between Diamond Rd and Cobalt Rd 14132-1, -2, -3 West of 3rd Ave between Talpa St and Ottawa St 14623 West of 6th Ave between Homoa Rd and Ottawa St
14721 South of Bear Valley Rd at Mesa View Dr , Sierra Rd and Rena Rd 14751 South Bear Valley Rd between Mesa View Dr and Pena Rd 14992 South of Tract 14751 on Bear Valley Rd and between Mesa View Dr and Pena Rd 15186 South of Dos Palmas Rd and west of Foxborough Way at Fox Point Rd 16063 At High Crest St and Hill Crest St and Park Glen and Ridgecrest Rd 16463 South of Tawney Ridge Ln at Diamond Rd, Cobalt Rd and Hook Blvd 16677 North of Far Hills Rd at Queensbury Rd
16713 South of Dos Palmas Rd, north of Rafael Way, between Amethyst Rd and Foxborough Way 16847 North of Dos Palmas Rd west of Bellflower St
16853 West of Mesa View St north of Luna Rd
16894 South of Mojave Dr, north of Versaille St, between Onyx Rd and Topaz Rd 16939 through 16944 South of Hopland, west of El Evado, north of Tawney Ridge Ln and east of Cordova Rd (Las Haciendas)
2026/2027 Consolidated Report Drainage Facilities Assessment District Page 7

TRACT LOCATION (City-Wide)
17042 South of Palmdale Rd at Monte Vista and Verbena Rds 17090 West of Mesa View St, South of La Mesa Rd, North of Nyack Rd, at McCord Ln, Trent Pl, Teryn Ct, and Iverson St
17157 South of Mojave Dr at Diamond Rd, Cobalt Rd, and Topaz Rd. 17163 South of Mojave Dr at Diamond Rd, Cobalt Rd, and Topaz Rd. 17179 At Pablo Ct, east of Arrowhead Dr
17238 Between Burwood St and Silica Dr at 5th Ave
17316 Dalmatian Way, Alpaca Lane, and McCaw Way, east of Seventh Ave 17435 Monte Vista Rd, Nyack Rd, Olivine Rd and Verbena Rd 17661 North of Dos Palmas Rd at Del Cerro St
17692 South of Tawney Ridge Ln at Ferndale Rd
18980 North of Silica Road and west of Second Avenue
20274 North of Eucalyptus St, east of Amethyst Rd, south of Sycamore St. 20275 Southeast corner of Monte Vista Road and Luna Road 20280 South of Hopland Street and east of Cahuenga Road 20341 South of Eucalyptus St
2026/2027 Consolidated Report Drainage Facilities Assessment District Page 8 DFAD No. 2 (Vista Verde)
The following table lists the residential subdivisions, or tracts, within each subdivision, and the location of the subdivision that make up the District boundaries. The boundary of the District follows the boundaries of each tract.

DFAD No. 3 (West Creek)
The following table lists the residential subdivisions, or tracts, within each subdivision, and the location of the subdivision that make up the District boundaries. The boundary of the District follows the boundaries of each tract.

TRACTS LOCATION (Vista Verde Specific Plan Area)
1612, 3109, 7418, 15152 West of improved tracts to Bellflower Rd and south of La Mesa Rd 16107-1, 2 South of Luna Rd between Hwy 395 and Mesa View Rd 16138-1, 2, 3, 4 West of Hwy 395, south of Dos Palmas Rd, east of Mesa View Rd and north of Luna Rd 16507 South of Luna Rd between Mesa View Rd and Fremontia Rd 16536 South of Tract 16507 at Luna Rd west of Mesa View Rd 16717 North of Dos Palmas Rd at Fuchsia Ln, Barrington St, and Mesa View Rd 16741 Near 16138, at Bella Pine Rd, Bryce Ct, and Fern Hollow Way 16774-1, -2, -3 Northwest of La Mesa and Pena Rd to Hwy 395 TRACTS LOCATION (West Creek)
17083 North of Hook Blvd, south of Mojave Dr and west of Brucite Rd 17111 though 17116 North of Mojave Dr, south of Tawney Ridge Ln, west of Amethyst Rd, and east of Cobalt Rd 17130 through 17135 South of Mojave Dr, west of Brucite Rd, east of Diamond Rd, north of Hook Blvd 17309 through 17311 North of Tawney Ridge Ln, south of Hopland St, between Cobalt Rd and Falling Star St 17986 North of tract 17112, south of tract 17115, near Flaming Arrow Pl, and Nipomo Way 2026/2027 Consolidated Report Drainage Facilities Assessment District Page 9 III. METHOD OF APPORTIONMENT
A. CODE SECTION
Part 2 of Division 15 of the Streets and Highways Code, the Landscaping and Lighting Act of 1972, permits the establishment of Assessment Districts by cities for the purpose of providing certain public improvements which include the acquisition, construction, maintenance, and servicing of streetlights, traffic signals and landscaping facilities.

B. REASON FOR THE ASSESSMENT
The assessment is proposed to be levied to defray the costs of the acquisition, installation, maintenance and servicing of landscaping and lighting improvements, which provide a special benefit to properties within the Districts.

C. GENERAL BENEFIT
Section 4 of Article XIII D provides that once a local agency, which proposes to impose assessments on property, has identified those parcels that will have special benefits conferred upon them and upon which an assessment will be imposed, the local agency must next “separate the general benefits from the special benefits conferred,” and only the special benefits can be included in the amount of the assessment imposed.

It has been determined that in most cases, the benefits conferred on other properties or to the public at large is more general in nature and are not considered special benefits.

For example, the proper maintenance of landscaping and landscape appurtenant facilities within the Districts control dust from blowing onto properties within the Districts but may also indirectly control dust from blowing onto properties outside of the Districts. The spraying and treating of landscaping for disease reduces the likelihood of insect infestation and other diseases spreading to landscaping throughout the Districts, but also reduces the likelihood that other properties would be affected. In addition, the proper maintenance of landscaping and landscape ornamental structures provides a positive visual experience to persons passing by the Districts. Although these examples could be considered benefits, they are clearly incidental benefits conferred by the proper maintenance of the improvements and not a direct and special benefit to any properties other than those for which the improvements are maintained. The improvements in the Districts create a common landscape theme and neighborhood identity for the parcels within each residential subdivision. Only the parcels which are within the residential subdivisions will be assessed. Accordingly, there is a direct physical and visual nexus between the parcels being assessed and the funding of the improvements that does not exist for those parcels 2026/2027 Consolidated Report Drainage Facilities Assessment District Page 10 outside of the District boundaries. Therefore, it has been determined that all improvements provided by the Districts are considered only special benefits for assessment purposes unless otherwise noted. Any portion of the improvements and the costs associated with those improvements determined to be a quantifiable general benefit will be funded from other revenue sources and will be excluded from the special benefit assessments.

D. SPECIAL BENEFIT
Section 2(i) of Article XIII D identifies special benefit as, “a particular and distinct benefit over and above the general benefits conferred on real property located in the district or to the public at large. General enhancement of property value does not constitute special benefit.” determining the proportionate special benefit derived by each identified parcel, the proximity of the parcel to the public improvements detailed in Section II.A of this Report, and operating costs of said public improvements, was considered and analyzed.

Section 4(a) of Article XIII D states, “No assessment shall be imposed on any parcel which exceeds the reasonable cost of the proportional special benefit conferred on that parcel.

Landscaping Benefits
Trees, landscaping, hardscaping, ornamental structures, and appurtenant facilities, if well maintained, confer a particular and distinct special benefit upon real property within each District by providing beautification, shade and positive enhancement of the community character, attractiveness, and desirability of the surroundings. In addition, all of the aforementioned contributes to a specific increase in property desirability and a specific enhancement of the property value of each parcel within each District which confers a particular and distinct special benefit upon the real property within each District.

In The Economic Value of Trees in Urban Areas, written by Phillip Killicoat, Eva Puzio and Randy Stringer in 2002, it is stated:
“Increased property values, increased tax revenues, increased income levels, faster real estate sales turn-over rates, shorter unoccupied periods…have all been linked to tree and landscape presence.”
E. EQUIVALENT BENEFIT UNITS
In order to allocate benefit fairly between the parcels, an Equivalent Benefit Unit (EBU) methodology is proposed which equates all land uses to a single-family residential parcel, thereby allowing a uniform method of assessment.

The EBU method uses the single-family home as the basic unit of apportionment. A singlefamily home equals one Equivalent Benefit Unit (EBU). Every other land use is converted to EBU’s as described below per District. All properties in the District will be assigned benefit units and land use classifications per the County Assessor’s roll. (Inaccuracies in the County data will be reviewed on a case-by-case basis as they are brought to the City’s attention.)
2026/2027 Consolidated Report Drainage Facilities Assessment District Page 11 A methodology has been developed to calculate the EBU’s for other residential land uses and for non-residential parcels if applicable. Every land use is converted to EBU’s.

The following tables by District provide the weighting factors to various land-use types as reported by the most current year’s San Bernardino County Assessor’s Secured Roll, which determines each parcel’s EBU assignment:

Exempt Properties
Publicly owned open space including, but not limited to, parks, recreation fields or other vacant lands are not assessed since the property exists for the benefit of other land uses in the City and the District. Vacant property that cannot be developed for residential, commercial or industrial uses is not assessed. This includes, but is not limited to, public streets, utility easements, rights-of-way, common areas, landlocked parcels and parcels that are too small for development. Additionally, utility rights-of-ways, easements, drainage channels, drainage basins, and parcels that are used solely for the purpose of accessing entry to other parcels, and those parcels that have been vacated by the City that have little to no value and do not benefit from the improvements are also exempted from assessment.

F. ASSESSMENT RANGE FORMULA
Over time, District budgets may be impacted by inflation. In an effort to minimize this impact on the Districts and ensure the long life of the improvements, an Assessment Range Formula for inflation was included as part of the Maximum Assessment Rate presented to property owners when the Districts were formed. The formula, as described herein, provides for an annual inflationary adjustment to the Maximum Assessment Rate that may be imposed each year without requiring the extensive procedure and cost of balloting for normal operational cost increases. The purpose of establishing an DFAD No. 1 (City Wide)

LAND USE EQUIVALENT BENEFIT

UNIT FACTOR
NO. OF

PARCELS MULTIPLIER
SINGLE-FAMILY RESIDENTIAL 1 2,321 PER BENEFIT UNIT
PLANNED SINGLE-FAMILY RESIDENTIAL 1 877 PER BENEFIT UNIT TOTALS 3,198
DFAD No. 2 (Vista Verde)

LAND USE EQUIVALENT BENEFIT

UNIT FACTOR
NO. OF

PARCELS MULTIPLIER
SINGLE-FAMILY RESIDENTIAL 1 1,222 PER BENEFIT UNIT
PLANNED SINGLE-FAMILY RESIDENTIAL 1 24 PER BENEFIT UNIT TOTALS 1,246
DFAD No. 3 (West Creek)

LAND USE EQUIVALENT BENEFIT

UNIT FACTOR
NO. OF

PARCELS MULTIPLIER
SINGLE-FAMILY RESIDENTIAL 1 668 PER BENEFIT UNIT
PLANNED SINGLE-FAMILY RESIDENTIAL 1 827 PER BENEFIT UNIT TOTALS 1,495
2026/2027 Consolidated Report Drainage Facilities Assessment District Page 12 Assessment Range Formula is to provide for reasonable increases and inflationary adjustment to the assessment amounts without requiring costly noticing, mailing, and ballot procedures, which would further increase the assessments.

The Consumer Price Index (CPI), as developed by U.S. Bureau of Labor Statistics (BLS), is used to calculate the annual inflationary adjustment to the Maximum Assessment Rate for each District. Each fiscal year the City shall identify the annual percentage change in the CPI, using the difference over a 12-month period between the current year and the previous year. This annual percentage change in the CPI is generally established based on the percentage change from January to January as determined by the BLS for urban consumers for the Riverside-San Bernardino-Ontario Area. This percentage difference shall then be used to establish the increase to the Maximum Assessment Rate. Should the BLS revise such index or discontinue the preparation of such index, the City shall use the revised index or comparable system. For Fiscal Year 2026/2027, the percentage difference from January 2025 to January 2026 is 3.24%.

The table below summarizes the Fiscal Year 2026/2027 Maximum Assessment Rate increases:

The Maximum Assessment Rate has been recalculated and a new Maximum Assessment Rate established for the fiscal year utilizing the Assessment Range Formula described above. The Maximum Assessment Rate is calculated independent of the District’s annual budget and proposed assessment. Any proposed annual assessment (rate per EBU) less than or equal to the calculated (adjusted) Maximum Assessment Rate is not considered an increased assessment, even if the proposed assessment is significantly greater than the assessment applied in the prior fiscal year. Modifications to the method of apportionment that increase the proportional special benefit assigned to a particular land use classification would be considered an increased assessment. Conversely, reductions in the proportional special benefit assigned to a land use classification is permitted.

Changes in land use or size of an individual property resulting in an assessment increase, is not considered an increased assessment.

The following tables summarize the Fiscal Year 2026/2027 applied assessment rate, Maximum Assessment Rate, and the anticipated total assessment for each District:

DISTRICT
FY 2025/2026

MAXIMUM

ASSESSMENT RATE
FY 2026/2027
PERCENT (%)

INCREASE
FY 2026/2027

MAXIMUM

ASSESSMENT RATE
DFAD No. 1 $252.05 3.24% $260.23
DFAD No. 2 $73.75 3.24% $76.14
DFAD No. 3 $159.05 3.24% $164.21
2026/2027 Consolidated Report Drainage Facilities Assessment District Page 13 DFAD No. 1 (City Wide)

LAND USE

EQUIVALENT

BENEFIT
UNITS

ASSESSMENT
RATE

MAXIMUM

ASSESSMENT
RATE
TOTAL

ASSESSMENT
SINGLE-FAMILY RESIDENTIAL 2,321 $216.46 $260.23 $502,403.66 PLANNED SINGLE-FAMILY RESIDENTIAL 877 $1.00 $1.00 877.00 TOTALS 3,198 $503,280.66
DFAD No. 2 (Vista Verde)

LAND USE

EQUIVALENT

BENEFIT
UNITS

ASSESSMENT
RATE

MAXIMUM

ASSESSMENT
RATE
TOTAL

ASSESSMENT
SINGLE-FAMILY RESIDENTIAL 1,222 $69.63 $76.14 $85,087.86 PLANNED SINGLE-FAMILY RESIDENTIAL 24 $1.00 $1.00 24.00
TOTALS 1,246 $85,111.86
DFAD No. 3 (West Creek)

LAND USE

EQUIVALENT

BENEFIT
UNITS

ASSESSMENT
RATE

MAXIMUM

ASSESSMENT
RATE
TOTAL

ASSESSMENT
SINGLE-FAMILY RESIDENTIAL 668 $128.86 $164.21 $86,078.48 PLANNED SINGLE-FAMILY RESIDENTIAL 827 $1.00 $1.00 827.00 TOTALS 1,495 $86,905.48
2026/2027 Consolidated Report Drainage Facilities Assessment District Page 14 IV. DISTRICT BUDGETS
A. DESCRIPTION OF BUDGET ITEMS
Utilities
Electricity – Provides electricity to the irrigation system and landscape lighting facilities within the District.

Water – Provides water for the landscaping, trees, and shrubs within the District.

Telephone – Furnishes the cost for the communication cell service and landlines of the irrigation system within the District.

County Fees – County Auditor / Controller charge for placing assessments on property tax bills.

Maintenance
Maintenance Staff Salary & Benefits – Funds the costs of City employees dedicated to the operations and maintenance, and servicing, of the District.

Contract Services – Furnishes the contractual costs associated with the company providing the operations and maintenance, and servicing, of the District.

Deferred Maintenance – Maintenance projects or maintenance activities that have been delayed or postponed due to lack of funds. They will be completed as time and assessment collections permit.

Grounds Maintenance - Funds the costs associated with the purchasing of materials and supplies of the District, such as plant material, fertilizer, stakes, concrete repair, etc.

Irrigation Maintenance – Funds the costs associated with the irrigation materials and facilities of the District, such as controller, valves, bubbler, sprinkler heads, irrigation pipe, etc.

Infrastructure Repairs– Funds block wall repairs.

Vehicles and Equipment – Funds the costs for maintaining, repairing and fueling City vehicles used during the maintenance of improvements within the District.

Building Maintenance – Funds the costs to maintain structure and ground area.

Tools and Small Equipment – Funds the costs of small tools and equipment used in the process of maintaining the District improvements.

Vandalism/Accidents – Furnishes the replacement or repair of District systems and facilities due to acts of vandalism or vehicular accidents. Every effort shall be made to recover these costs through restitution or insurance.
2026/2027 Consolidated Report Drainage Facilities Assessment District Page 15 Contribution/Collection/Balances
Reserve Collection/Contribution – Amounts collected for Operating or CIP reserve uses or credited (from) the Operating or CIP Funds.

Operating Fund Balance – Balance of remaining funds. Operating Reserves are used for upfront maintenance expenses until county apportionment is received.

Contingency Infrastructure Replacement – Funds set aside for urgent or emergency replacement or repair of major infrastructure improvements.

Equivalent Benefit Unit – The total Equivalent Benefit Units within the Districts applied to the parcels based on land use classification.

Maximum Assessment Rate – This is the rate per EBU approved by property owners, in accordance with Proposition 218, adjusted by the CPI as described above. *A variance may be seen between the Assessment Rate and the Maximum Assessment Rate. The variance occurs because the Special Assessments required to meet expenses for the current fiscal year are below the maximum level. 2026/2027 Consolidated Report Drainage Facilities Assessment District Page 16 CIP Plan
The DFAD Capital Improvement Plans consists of projects planned for the next five (5) years. The budgeted funds for these projects are assessed and held in the CIP reserve fund to pay for large-scale capital projects / purchases. The City’s five (5) year plan is shown below.

Note: “TBD” or “To Be Determined” projects will be completed if funds become available.

Project Description FY 2026/27 FY 2027/28 FY 2028/29 FY 2029/30 FY 2030/31 TBD DFAD 1 John Deere 410 P-Tier Backhoe (50%)
John Deer 35 P-Tier Compact Excavator (50%)
Block Wall Projects $2,402,500
3 Yard Dump Truck 39,600
Irrigation Utility Van 42,500
Stump Grinder 10,200
Perimeter Block Wall and Ramp; 420 LF
420,000
Joint use park rehab; replace vegetation and benches $750,000 Crack seal and slurry seal on drainage channel access
road $150,000
Potential joint use park conversion $2,000,000
DFAD 2 Estimated DFAD No. 1 Total $2,914,800 $750,000 $150,000 $2,000,000 $0.00 Perimeter Block Wall, around detention basin - HWY
395 and Dos Palmas $200,000
Estimated DFAD No. 2 Total $200,000
DFAD 3
Perimeter Block Wall, around detention basin - Hook
and Cobalt /or covert to joint use park $150,000
Estimated DFAD No. 3 Total $150,000
2026/2027 Consolidated Report Drainage Facilities Assessment District Page 17 B. DFAD BUDGETS
Description DFAD No.1
City-Wide
DFAD No. 2
Vista Verde
DFAD No. 3
West Creek
Utilities-Electricity $0 $400 $0
Utilities-Water Usage 0 2,500 0
Telephone 1,556 478 239
Utilities Sub-Total $1,556 $3,378 $239
City Administration $103,604 $35,686 $30,793
Consulting Services 1,705 1,705 1,705
Administration Sub-Total $105,309 $37,391 $32,498
Maintenance Staff Salary and Benefits $186,055 $30,588 $34,409 Contract Services 76,495 2,820 27,005
Grounds Maintenance 5,200 0 1,000
Irrigation Maintenance 2,650 500 500
Infrastructure Repairs 0 0 500
Vehicles and Equipment 4,778 1,025 350
Tools and Small Equipment 2,000 0 0
Vandalism/Accidents 30,000 0 500
Maintenance Sub-Total $307,178 $34,933 $64,264
City Expenditure Budget Sub-Total $414,043 $75,702 $97,001 County Fees $959 $374 $449
Deferred Maintenance 123,494 15,324 25,801
DFAD Expenditure Sub-Total 538,496 91,400 123,250
Reserve Collection/Contribution (35,216) (6,288) (36,345) Balance to Levy $503,281 $85,112 $86,905
Fund Balance
Estimated Beginning Operating Fund Balance July 1, 2026 $304,464 $51,988 $97,970 Collections (Contributions) (35,216) (6,288) (36,345)
Estimated Ending Operating Fund Balance June 30, 2027 $269,248 $45,700 $61,625 Estimated Beginning CIP Fund Balance July 1, 2026 $3,460,277 $45,685 $104,718 FY 2026/2027 Budgeted CIP Expenditures (2,494,800) 0 0
Contingency Infrastructure Replacement (173,014) (2,284) (5,236) Estimated Ending CIP Balance June 30, 2027 $792,463 $43,401 $99,482 FY 2026/27 Assessment $503,281 $85,112 $86,905
Equivalent Benefit Units-Built 2,321 1,222 668
Equivalent Benefit Unit-Not Built 877 24 827
FY 2026/27 Assessment Rate $216.46 $69.63 $128.86
FY 2026/27 Assessment Rate Not Built $1.00 $1.00 $1.00
Max. Allowable Assessment per Benefit Unit- Built $260.23 $76.14 $164.21 Max. Allowable Assessment per Benefit Unit-Not Built $1.00 $1.00 $1.00 2026/2027 Consolidated Report Drainage Facilities Assessment District Page 18 V. DISTRICT BOUNDARY MAPS
2026/2027 Consolidated Report Drainage Facilities Assessment District Page 19 2026/2027 Consolidated Report Drainage Facilities Assessment District Page 20 2026/2027 Consolidated Report Drainage Facilities Assessment District Page 21 VI. ASSESSMENT ROLLS
The proposed assessment amounts for Fiscal Year 2026/2027 for the Districts are hereby incorporated in this report. Parcel identification, for each lot or parcel identification for each lot or parcel within the District shall be the Assessor Parcel Numbers as shown on the San Bernardino County Assessor's map.

The listing of parcels and the amount of assessment to be levied shall be submitted to the County Auditor/Controller and included on the property tax roll for each parcel in Fiscal Year 2026/2027.

27368 Via Industria
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www.willdan.com
City of Victorville

Consolidated Report
Landscape Maintenance
Assessment Districts Nos.
1, 2, 3, 4, 5, 6, 7, & 8

2026/2027 ENGINEER’S REPORT

Intent Meeting: June 2, 2026
Public Hearing: June 16, 2026

ANNUAL PRELIMINARY ENGINEER'S REPORT AFFIDAVIT
Consolidated Report Landscape Maintenance Assessment Districts Nos. 1, 2, 3, 4, 5, 6, 7, & 8
City of Victorville
San Bernardino County, State of California
This Report describes Landscape Maintenance Assessment Districts Nos. 1, 2, 3, 4, 5, 6, 7, and 8 therein including the improvements, budgets, parcels, and proposed assessments to be levied for Fiscal Year 2026/2027, as they existed at the time of the passage of the Resolution of Intention.

Reference is hereby made to the San Bernardino County Assessor’s maps for a detailed description of the lines and dimensions of parcels within the District. The undersigned respectfully submits the enclosed Report as directed by the City Council.

Dated this ______ day of____________, 2026.

By: _____________________________
Fredy A. Bonilla, PE
City Engineer
R.C.E No. 70349
By: ________________________________ By: ____________________________ Michelle Laase Tyrone Peter, PE # C81888
Willdan Financial Services Willdan Financial Services
Project Manager Assessment Engineer
I HEREBY CERTIFY the enclosed Engineer’s Report, together with Assessment Roll and Assessment Diagram thereto attached, was filed with me on the _____day of________, 2026.

By: ____________________________
City Clerk, City of Victorville
County of San Bernardino, California

TABLE OF CONTENTS
I. OVERVIEW ........................................................................................................................ 1 A. INTRODUCTION ............................................................................................................ 1 B. HISTORICAL BACKGROUND ........................................................................................ 2 II. PLANS AND SPECIFICATION .......................................................................................... 4 A. IMPROVEMENTS AUTHORIZED BY THE 1972 ACT ..................................................... 4 B. DESCRIPTION OF IMPROVEMENTS TO BE MAINTAINED AND SERVICED ............... 5 C. LANDSCAPE MAINTENACE ASSESSMENT DISTRICT BOUNDARIES........................ 6 III. METHOD OF APPORTIONMENT .....................................................................................10 A. CODE SECTION ...........................................................................................................10 B. REASON FOR THE ASSESSMENT ..............................................................................10 C. GENERAL BENEFIT .....................................................................................................10 D. SPECIAL BENEFIT .......................................................................................................11 E. EQUIVALENT BENEFIT UNITS ....................................................................................12 F. ASSESSMENT RANGE FORMULA ..............................................................................14 IV. DISTRICT BUDGET ..........................................................................................................17 A. DESCRIPTION OF BUDGET ITEMS .............................................................................17 B. LMAD BUDGETS ..........................................................................................................20 V. DISTRICT BOUNDARY MAPS .........................................................................................21 VI. ASSESSMENT ROLLS.....................................................................................................29 2026/2027 Consolidated Report Landscape Maintenance Assessment Districts Page 1 I. OVERVIEW
A. INTRODUCTION
The City of Victorville (City) Landscape Maintenance Assessment Districts 1, 2, 3, 4, 5, 6, 7, and 8 (LMADs) annually levy and collect special assessments in order to maintain landscape improvements. These improvements are located within eight (8) Landscaping and Lighting Act Landscape Maintenance Assessment Districts (Districts) established pursuant to the Landscaping and Lighting Act of 1972, Part 2 of Division 15 of the California Streets and Highways Code (the “1972 Act”).

This Engineer’s Report (Report) describes the LMADs therein, annexations, any changes to the Districts, and the proposed assessments for Fiscal Year 2026/2027. The proposed assessments presented in this Report are based on the historical and estimated costs to maintain the improvements that provide special benefits to properties within the Districts therein. The costs of improvements and the annual levy include the expenditures, deficits, surpluses, revenues, and reserves associated with those improvements. Each parcel is assessed proportionately for only those improvements provided and for which the parcel receives benefits.

After the initial approval of the preliminary Report, the City Council shall adopt the Resolution of Intention which declares its intent to levy and collect assessments within the Districts, which includes a description of the improvements, the maintenance and servicing of those improvements, refers to the assessment Districts by their distinctive designations, may refer to the Report for the details of the Districts, and sets the time and place for a public hearing on the levy of the proposed annual assessments.

Following consideration of public comments and protests at the noticed public hearing and review of the Report, the City Council may order amendments to the Report or confirm the Report as submitted. Following final approval of the Report and confirmation of the 2026/2027 Consolidated Report Landscape Maintenance Assessment Districts Page 2 assessments, the City Council may order the levy and collection of assessments for Fiscal Year 2026/2027 pursuant to the 1972 Act. In such case, the assessment information will be submitted to the County Auditor-Controller and included on the property tax roll for each benefiting parcel for Fiscal Year 2026/2027.

For the purposes of this Report, the word “parcel” refers to an individual property assigned its own Assessor’s Parcel Number (APN) by the County of San Bernardino Assessor’s Office.

The County of San Bernardino Auditor-Controller uses APNs and specific Fund Numbers to identify properties on the tax roll assessed for special District benefit assessments.

B. HISTORICAL BACKGROUND
The residential subdivision plans for the tracts within LMAD Nos. 1, 2, 3, 4, 5, 6, 7, and 8 were submitted to the City by developers and were approved with certain conditions. One such condition required a means to fund the perpetual maintenance of landscaping within the public right-of-ways and dedicated easement areas. In order to meet this condition, the developer, as sole-owner of the subdivision property, petitioned the City to form an assessment district. The LMADs were formed by City Council Resolutions in accordance with the 1972 Act, in order to provide a funding source for the administration, operations and maintenance, and servicing of the landscaping within the District. Each parcel within the LMADs is assessed at a rate equitable to the budget, not exceeding the maximum allowable rate as identified in section III.F of this Report. Future improvement parcels are assessed $1.00 annually until such a time the improvements are constructed.

LMAD No. 1
In 1987, Landscape Maintenance Assessment District No. 1 (hereinafter “LMAD No. 1” or the “District”), was formed by Resolutions 87-62, 87-63, and 87-64. The District consists of 60 Tracts and 751,874 square feet of landscaped area located throughout the City.

LMAD No. 2
In 1989, Landscape Maintenance Assessment District No. 2 (hereinafter “LMAD No. 2” or the “District”) was formed by Resolutions 89-238, 89-239, and 89-240. The District consists of 16 Tracts and 696,838 square feet of landscaped area located within the Eagle Ranch Specific Plan boundaries in the City.

LMAD No. 3
In 1990 Landscape Maintenance Assessment District No. 3 (hereinafter “LMAD No. 3” or the “District”), was formed by Resolutions 90-019, 90-020, and 90-021.

Originally, the Developer subdivided all of the single-family parcels of the Master Tract, Tract Map No. 13843. However, in 1996 the economy was recovering from a depression, the closure of military bases (locally George Air Force Base), and stagnant new home sales. So, the Developer reverted all of the undeveloped single-family subdivisions to acreage with an agreement, dated November 18, 1997, (1997 Agreement) to pay the full landscape maintenance assessment district fees for those reverted areas so there were sufficient funds 2026/2027 Consolidated Report Landscape Maintenance Assessment Districts Page 3 for the continued maintenance of the landscaping and irrigation installed. This agreement remains in place for two undeveloped parcels: 3104-231-01 and 3104-231-12.

The District consists of 17 Tracts and 747,054 square feet of landscaped area located within the Brentwood Specific Plan in the City.

LMAD No. 4
Property owner improvements for Old Town were submitted and approved with certain conditions. One such condition required a means to fund the perpetual maintenance of landscaping within the public right-of-way and dedicated easement areas. In order to meet this condition, the property owners petitioned the City to form an assessment district. In 1995, Landscape Maintenance Assessment District No. 4 (hereinafter “LMAD No. 4” or the “District”), was formed by Resolutions 95-107, 95-108, and 95-109. The District consists of twenty-six (26) properties and 10,018 square feet of landscaped area located in Old Town in the City.

LMAD No. 5
In 2002, Landscape Maintenance Assessment District No. 5 (hereinafter “LMAD No. 5” or the “District”), was formed by Resolutions 02-021, 02-022, and 02-023. The District consists of 13 Tracts and 762,905 square feet of landscaped entry monuments, street and sidewalk, and channel landscape area that are located throughout the Vista Verde Specific Plan.

LMAD No. 6
In 2003, Landscape Maintenance Assessment District No. 6 (hereinafter “LMAD No. 6” or the “District”), was formed by Resolutions 03-050, 03-051, 03-052 and 03-053. The District consists of 112 Tracts and 734,892 square feet of landscaped area located throughout the City.

In Fiscal Year 2022/2023 Tract No. 20275, located at the southeast corner of Monte Vista Road and Luna Road, was annexed to LMAD No. 6.

In Fiscal Year 2023/2024 Tract 18980, located north of Silica Road and west of Second Avenue, and Tract 20280 were annexed to LMAD No. 6
LMAD No. 7
In 2004, Landscape Maintenance Assessment District No. 7 (hereinafter “LMAD No. 7” or the “District”), was formed by Resolutions 04-036, 04-037, 04-038 and 04-039. There are six (6) Tracts in the District and existing landscaping improvements are 32,416 square feet within the Talon Ranch development area.

LMAD No. 8
In 2005, Landscape Maintenance Assessment District No. 8 (hereinafter “LMAD No. 8” or the “District”), was formed by Resolutions 05-073 and 05-074. There are twenty (20) Tracts in the District and existing landscaping improvements are 1,129,932 square feet within the West Creek development area.

2026/2027 Consolidated Report Landscape Maintenance Assessment Districts Page 4 II. PLANS AND SPECIFICATION
A. IMPROVEMENTS AUTHORIZED BY THE 1972 ACT
As applicable or may be applicable to the Districts, the 1972 Act defines improvements to mean one or any combination of the following:
 The installation or planting of landscaping.
 The installation or construction of statuary, fountains, and other ornamental structures and facilities.
 The installation or construction of any facilities which are appurtenant to any of the foregoing, or which are necessary or convenient for the maintenance or servicing thereof, including, but not limited to, grading, clearing, removal of debris, the installation or construction of curbs, gutters, walls, sidewalks, or paving, or water, irrigation, drainage, or electrical facilities.
 The maintenance or servicing, or both, of any of the foregoing.  The acquisition of land for park, recreational, or open-space purposes.  The acquisition of any existing improvement otherwise authorized pursuant to this section.
 Incidental expenses associated with the improvements include, but are not limited to:
o The cost of preparation of the report, including plans, specifications, estimates, diagram, and assessment;
o The costs of printing, advertising, and the publishing, posting and mailing of notices; o Compensation payable to the County for collection of assessments; o Compensation of any engineer or attorney employed to render services; o Any other expenses incidental to the construction, installation, or maintenance and servicing of the improvements;
o Any expenses incidental to the issuance of bonds or notes pursuant to Section 22662.5.
o Costs associated with any elections held for the approval of a new or increased assessment.

SERVICED
The Districts and assessments provide for the continued maintenance, servicing, administration and operation of landscaped areas and associated appurtenances for each of the eight (8) Districts.

The improvements located in and serviced by the Districts generally include; landscaping, irrigation systems, electric, water, landline and cell service utilities, signage, monuments, structures, walls, paseos/corridor access, trailheads, medians and hardscape, such as rock, decomposed granite, soil, curbing, etc.

It has been determined that the assessed parcels within each District receive special benefits from various landscape improvements that may include, but are not limited to:
 Repair, removal, or replacement of any of the improvements;  Grading, clearing, removing debris, constructing, installing, or paving parking lots, walkways, sidewalks, other hardscape, water, irrigation, drainage, or electrical facilities;  Landscaping, cultivating, irrigating, fertilizing, weed and pest control, and trimming for manicured plants health, growth, and beauty;
 Removal of plant trimmings, debris, trash, and other solid waste;  Graffiti removal on walls and other improvements by sandblasting, cleaning, and painting;  Electricity for irrigation improvements;
 Water for landscaping irrigation or maintenance of improvements.

Services provided include the necessary operations, administration, and maintenance required to keep the improvements in a healthy, vigorous, and satisfactory condition or is necessary or convenient for the maintenance of the improvements. The continued maintenance of these improvements shall be budgeted and reviewed each fiscal year and fully or partially funded through the annual assessments. A listing of the improvement areas is identified under the Improvement Section of this Report.

All assessable parcels identified as being within each District share in both the cost and the benefits of the improvements. The costs and expenses associated with the improvements in each District are equitably spread among all benefiting parcels within the District and only parcels that receive special benefit from the improvements are assessed in proportion to benefit received. The funds collected from the assessments are dispersed and used for the services and operation provided within the District. Properties receive the following special benefits from each Districts landscape improvements:
 Enhanced desirability of properties through association with the improvements and the aesthetic value of green space within the area.
 Improved aesthetic appeal of properties providing a positive representation of the area.  Enhanced adaptation of the urban environment within the natural environment from adequate green space and landscaping.
 Environmental enhancement through improved erosion resistance, dust and debris control and reduced noise and air pollution.
 Increased sense of pride in ownership of property resulting from well-maintained improvements associated with the properties.
 Reduced vandalism and criminal activity resulting from well-maintained surroundings and amenities.
 The special enhancements of the properties that result from the above benefits. 2026/2027 Consolidated Report Landscape Maintenance Assessment Districts Page 6 C. LANDSCAPE MAINTENACE ASSESSMENT DISTRICT BOUNDARIES
The Districts’ boundaries follow the boundaries of each subdivision, tract and parcel included therein. The following tables list the residential subdivisions, tracts, or in the case of LMAD No. 4, the parcels within each subdivision, and location of the subdivisions that make up each District’s boundaries:

TRACT LMAD No.1
9927 Southwest corner Yates Rd, Petite St, At Arrowhead Dr 10965 Southwest corner Hook Blvd & Rosemary Dr.
11131 Northeast corner Seneca Rd & Karen Dr
11796 Southeast corner 5th Ave & Silica Dr To 7th Ave N Of Bear Valley Rd 11837 Abutting El Evado Rd & South Of La Mesa Rd
11838 Abutting La Mesa Rd, East Of El Evado Rd, & West Of Amargosa Rd 11839 Abutting El Evado Rd, South Of La Mesa Rd, & North Of Oro Grande Wash
12328 Southeast corner Northstar Ave & Amethyst Rd
12534 Northwest corner Mojave Dr & Amargosa Rd
12712 Southeast corner Hook Blvd & El Evado Rd
12745 Southwest corner Northstar Ave & Amethyst Rd
13164 South Nisqualli Rd Between 1st Ave And 2nd Ave
13311 Northeast corner Bear Valley Rd & Topaz Rd
13535 Abutting Nisqualli Rd, West Of Cypress Ave, South Of Winona St, & East Of Ninth Ave
13590 Southeast corner La Mesa Rd & Cobalt Rd
13743 Southeast corner Nisqualli Rd & Third Ave
13760 Southeast corner La Mesa Rd & Jade Rd
13815 Northeast corner Hook Blvd & El Evado Rd
13819 Abutting Mojave Dr & Joshua St, East Of Ashley Glen Dr, & West Of Arlette Dr
13841 Southeast corner La Mesa Rd & Pacoima Rd
13891 Abutting Mojave Dr & Joshua St, East Of Ashley Glen Dr, & West Of Arlette Dr
13908 Northwest corner Tawney Ridge Ln & Amargosa Rd.
13937 Southeast corner Luna Rd & Petaluma Rd
14035 Northwest corner Rancho Rd & Village Dr
14052 Southwest corner Luna Rd & Cobalt Rd
14053 Southwest corner Luna Rd & Princeton Dr
14054 Southeast corner Luna Rd & Topaz Rd
14057 Northwest corner La Mesa Rd & Pacoima Rd
14059 Northeast corner La Mesa Rd & Amethyst Rd
14060 Southeast corner Luna Rd & Amethyst Rd
14085 Northwest corner Amethyst Rd & Onyx Pl
14086 Southeast corner Mojave Dr & Cobalt Rd
14104 Southwest corner Topaz Rd & Luna Rd
14160 Southwest corner Topaz Rd & Redrock Rd
14336 Abutting Amethyst Rd, North Of Bear Valley Rd, South Of Northstar Ave, & East Of Jade Rd
14403 Southwest corner Silica Dr & First Ave
14417 Southwest corner Tawney Ridge Ln & El Evado Rd
14482 Southeast corner Nisqualli Rd & First Ave
14538 West Of Arrowhead Dr & South & North Of Winona St 14678 Northeast corner Bear Valley Rd & Cantina Dr
14969 Abutting La Mesa Rd, East Of Amethyst Rd, & West Of Sundown Rd 15049 Abutting Luna Rd, East Of The Law Corridor, West Of Amethyst, & South Of Dos Palmas Rd
15050 Abutting Luna Rd, East & West Of Amethyst, & South Of Dos Palmas Rd 15051 Abutting Luna Rd, East Of Amethyst, & South Of Dos Palmas Rd 15052 North Of Luna Rd, East Of Amethyst, & South Of Dos Palmas Rd 15186-1 to 7 North Of Luna Rd, East & West Of Amethyst, & South Of Dos Palmas Rd 15394 Southeast corner Bear Valley Rd & Topaz Rd
2026/2027 Consolidated Report Landscape Maintenance Assessment Districts Page 7 15456 Abutting Amethyst Rd, North Of Bear Valley Rd, & South Of Northstar Ave 16247-1 to 6 Southeast corner Eleventh Ave & Ottawa St
16328 Northwest corner Cobalt Rd & Dos Palmas Rd
TRACT LMAD No. 2
14062 South Of Redrock Rd, East of Cantina Dr, West of Topaz Rd, and North of Honey Bear Ln.
14558 West of Eagle Ranch Parkway and North of Redrock Rd. 14559 Southwest corner of Mesa Linda Ave and La Mesa Rd. 14560 Southeast corner of Mesa Linda Ave and La Mesa Rd. 14685 Northeast corner of Cantina Ave and Creosote Dr.
14686 South of La Mesa Rd, West of Topaz Rd, South of Redrock Rd, and East of Mesa Linda Ave.
14793 Southwest corner of La Mesa Rd and Topaz Rd.
15144 Northwest corner to Topaz Rd and Redrock Rd.
15712 South of Redrock Rd, East of Eagle Ranch Park, South of La Mesa RD, and East of Topaz Rd.
15713 Southeast corner of Mesa Linda Ave and Eagle Ranch Parkway. 16086 Southeast corner of Cantina Dr and Eagle Ranch Parkway. 16087 Northeast corner of Cantina Dr and Eagle Ranch Parkway. 16122 South and West of Eagle Ranch Parkway, East of Cantina Dr, and North of Redrock Rd.
16124 South of Luna Rd, East of Mesa Linda Ave, North of La Mesa Rd, and West of Topaz Rd.
16131 Southwest corner of Eagle Ranch Parkway and Honeybear Ln. 16241 Southeast corner of Luna Rd and Cantina Dr.

TRACT LMAD No. 3
13843 Master Tract for Brentwood Development
13996 Southeast corner of Reno Loop West and Hook Blvd
13997 Northeast corner of Hook Blvd & Skippler Ln.
13999 Northwest corner of Reno Loop East and Hook Blvd. 14000 Southwest corner of Reno Loop East and Hook Blvd. 14002 Northwest Corner of Seneca Rd and El Evado Rd.
15479 North of Reno Loop North, South of Mojave Dr, East of West Trail, and West of East Trail.
16197 Northwest corner of Reno Loop West and Hook Blvd. 16220 South of Reno Loop North, West of the northeast Paseo, West of the northwest Paseo, North of Brentwood Park.
16280 Northeast corner of Reno Loop East and Hook Blvd. 16281 Southwest corner of Reno Loop West and Hook Blvd. 16282 Southwest corner of Reno Loop West and Reno Loop East. 16283 Northeast corner of Reno Loop West and Hook Blvd. 16284 Southwest corner of Reno Loop East and South Trail. 16285 Southeast corner of Reno Loop East and Hook Blvd. 16446 Southwest corner of Mojave Dr and West Trail.
16590 Northeast corner of Reno Loop East and East Trail.

Undeveloped SFR Southeast corner of Mojave Dr & East Trail PARCELS LMAD No. 4
Parcel Maps 0478-21
& 0478-22
Parcels fronting both sides of Seventh St. from A St. to D St. (not including parcels fronting D St.)
0478-212-16, 0478-212-17, 0478-212-19, 0478-212-20, 0478-213-01, 0478-213-02, 0478-213-03, 0478-213-04, 0478-213-05, 0478-213-06, 0478-213-07, 0478-213-12, 0478-216-05, 0478-216-16, 0478-221-20, 0478-221-22, 0478-221-26, 0478-221-27, 0478-224-01, 0478-224-02, 0478-224-03, 0478-224-04, 0478-224-05, 0478-225-01, 0478-225-13, 0478-225-15 TRACT LMAD No 5
3109, 1612, & other
territory
Parcel Maps located west of improved tracts to Bellflower Rd and south of La Mesa Rd
2026/2027 Consolidated Report Landscape Maintenance Assessment Districts Page 8 16107-1, 2 South of Luna Rd between Hwy 395 and Mesa View Rd 16138-1 to 4 Within Hwy 395, Dos Palmas Rd, Mesa View Rd and Luna Rd 16507 South of Luna Rd between Mesa View Rd and Fremontia Rd 16536 South of Tract 16507 at Luna Rd west of Mesa View Rd 16717 North of Dos Palmas Rd at Fuchsia Ln, Barrington St, and Mesa View Rd 16741 Subdivision map of Tract Map 16138-1 Lot A
16774 Northwest of La Mesa and Pena Rd to Hwy 395 (150 lots) TRACT LMAD No. 6
5764, 6785, 7225, 8399 Rancho, El Evado; Canterbury; Eucalyptus; Village 9114, 9139,10342 Second Ave; 3rd, Burwood; Verbena
10346, 10350 Bellflower; Dos Palmas
13318, 13324 , 13411 Braceo; Monte Vista; Pena, Lindero 13535, 13537 Cypress, Nisqualli; Mojave, Joshua
13542, 13624 Hook, Mesa Linda; Eucalyptus
13637, 13638 HWY 395, Mesa; Mesa, Mesa Linda
13641, 13644 Topaz, Eucalyptus; Mesa, Topaz
13816, 14057 Diamond, Cobalt; Cordova, Tawney
14183, 14521 Topaz, Bizcane; Ninth, Ottawa
14623, 14647 Arrowhead, Ottawa; Winona, Seventh
14751, 15294 Topaz, Dawn; Mesa View, Pena
15295, 15456 Mesa View, Joshua; Amethyst, Starshine
16463, 16524 Diamond, Tawney Ridge; Topaz, Dos
16632, 16719 Princeton; Mojave, Onyx
16720, 16755 Eucalyptus; Mesa View, La Mesa
16777, 16778 Cypress; Cypress, Ottawa
16792, 16807 Feather Rock; Amargosa, Harlow
16843, 16844 Dos Palmas, Topaz;
16856, 16861 Mesa View, Forrest; Arrowhead
16905, 16936 Cantina; Cypress, Greyrock
16955, 16994 Tawney Ridge, El Evado; Cantina
17047, 17089 3rd, Nisqualli; Mesa Linda, Verano
17090, 17157 Mesa View, La Mesa; Topaz, Hook
17179, 17241 Seventh, Talpa; Third, Silica
17316, 17426 Seventh, Ottawa; Talpa Third
17595, 18218 La Mesa, Evelyn; Silica, Second
39416, 39509 Hopland, Cobalt, Northstar
40533, 47215 Mojave, Mesa; Rancho
48002 Seneca, Green
9636, 9637, 9638 Nassau, Milburn; Mesa View
14062-1, 14132-1, 14751 Mesa View, La Mesa; Talpa, 3rd; Bear Valley, Pena 14798-1, 15363-1 Burwood, Third; Mojave, Ferndale
15310-1,2,3,4 Mesa Linda, La Mesa
15598-1,2,3,4,5 Capistrano, Desert Lily
15896-1, 16718-1 Winona, Ninth; Botella
15973-1,3,4 Sequoia, Mesa Linda, Sierra
16063-1,2,3 Ridgecrest, Bluffcrest, Park Glen
16242-1,2; 16479-1,2 Richmond; Quail Cove, Amethyst
16244-1,2 Arrowhead, Ottawa
16574-1,2,3,4,5 Breckenridge, Dos Palmas
16887-1,2 HWY 395, Eucalyptus
17163-1; 17292-1,2 Cordoba, Hillendale; Mesa View
14499 High Crest St , High Vista St
14721 S Bear Valley, Pena
14741 NE Topaz, Luna
14992 South of Bear Valley Rd., East of Hwy 395
18980 North of Silica Road and west of Second Avenue
20274 SE Sycamore, Amethyst
20275 SE corner of Monte Vista Road and Luna Road
20280 South of Hopland Street and east of Cahuenga Road 2026/2027 Consolidated Report Landscape Maintenance Assessment Districts Page 9 TRACT LMAD No. 7
Other Territory Other Territory boundaries are located between Hwy 395, Ojo Caliente St, Cartagena St and Luna Rd
15081 Southwest corner area of Dos Palmas Rd and Topaz Rd to Luna Rd 15395 Northeast corner area of Mesa Linda Ave at Luna Rd and Ava Loma St 15396 North of Tract 15395 on the northeast corner of Mesa Linda Ave at Ava Loma St to Ojo Caliente St
15399 Mesa Linda Ave to Ojo Caliente St to Cartagena St to Ava Loma St 15400 Mesa Linda Ave to Ava Loma St to Cartagena St to Luna Rd 16489 Southeast corner area of Luna Rd to include Chimayo St to Ojo Caliente and west of Topaz Rd
TRACT LMAD No. 8
16968 Within Diamond Rd, Mojave Dr, Amethyst Rd and Hook Blvd 17083 North of Hook Blvd. at Mojave Dr and Brucite Rd
17110 Within Tawney Ridge Lane, Amethyst Rd, Mojave Dr, and Cobalt Rd 17111 (168 future lots) Northwest corner of Amethyst Rd and Mojave Dr 17112 (70 future lots) North Mojave Dr between Cobalt Rd and Amethyst Rd 17113 (53 future lots) Northeast corner of Mojave Dr at Cobalt Rd 17114 (104 future lots) Southwest corner of Tawney Ridge Lane at Amethyst Rd 17115 (67 future lots) South Tawney Ridge Lane between Cobalt Rd and Amethyst Rd
17116 (93 future lots) Southeast Tawney Ridge Lane at Cobalt Rd 17130 East of Brucite Rd at Mojave Dr
17131 North Hook Blvd at Brucite Rd
17132 North Hook Blvd east of Cobalt Rd and south of Mojave Dr 17133 North Hook Blvd west of Cobalt Rd and south of Mojave Dr 17134 Diamond Rd west north of Hook Blvd and south of Mojave Dr 17135 Diamond Rd east south of Mojave Dr and west of Cobalt Rd 17308 Cobalt Rd, Hopland St, Falling Star St and Tawney Ridge Ln 17309 (62 future lots) North Tawney Ridge Ln between Cobalt Rd and Falling Star St
17310 (109 future lots) North of Tract 17309 north Tawney Ridge Ln between Cobalt Rd and Falling Star St
17311 (94 future lots) boundaries are east Cobalt Rd on Hopland St and Falling Star St
17986 (9 future lots) North of Tract 17112 near Evening Star St 2026/2027 Consolidated Report Landscape Maintenance Assessment Districts Page 10 III. METHOD OF APPORTIONMENT
A. CODE SECTION
Part 2 of Division 15 of the Streets and Highways Code, the Landscaping and Lighting Act of 1972, permits the establishment of Assessment Districts by cities for the purpose of providing certain public improvements which include the acquisition, construction, maintenance, and servicing of streetlights, traffic signals and landscaping facilities.

B. REASON FOR THE ASSESSMENT
The assessment is proposed to be levied to defray the costs of the acquisition, installation, maintenance and servicing of landscaping improvements.

C. GENERAL BENEFIT
Section 4 of the California Constitution Article XIII D provides that once a local agency, which proposes to impose assessments on property, has identified those parcels that will have special benefits conferred upon them and upon which an assessment will be imposed, the local agency must next “separate the general benefits from the special benefits conferred,” and only the special benefits can be included in the amount of the assessment imposed.

Therefore, it has been determined that all improvements provided by the Districts are considered only special benefits for assessment purposes unless otherwise noted. Any 2026/2027 Consolidated Report Landscape Maintenance Assessment Districts Page 11 portion of the improvements and the costs associated with those improvements determined to be a quantifiable general benefit will be funded from other revenue sources and will be excluded from the special benefit assessments.

D. SPECIAL BENEFIT
Section 2(i) of the California Constitution Article XIII D identifies special benefit as, “a particular and distinct benefit over and above the general benefits conferred on real property located in the district or to the public at large. General enhancement of property value does not constitute special benefit.” determining the proportionate special benefit derived by each identified parcel, the proximity of the parcel to the public improvements detailed in Section II.

A., and operating costs of said public improvements, was considered and analyzed. Section 4(a) of the California Constitution Article XIII D states, “No assessment shall be imposed on any parcel which exceeds the reasonable cost of the proportional special benefit conferred on that parcel. Only special benefits are assessable, and an agency shall separate the general benefits from the special benefits conferred on a parcel.” Due to the close proximity of the parcels to the improvements, it has been demonstrated and determined the parcels are uniquely benefited by, and receive a direct advantage from, and are conferred a particular and distinct special benefit over and above general benefits by, said public improvements in a way that is particular and distinct from its effect on other parcels and that real property in general and the public at large do not share.

In Parkways and Land Values, written by John Nolan and Henry V. Hubbard in 1937, it is stated:
“... there is no lack of opinion, based on general principles and experience and common sense, that parkways do in fact add value to property, even though the amount cannot be determined exactly.... Indeed, in most cases where public money has been spent for parkways the assumption has been definitely made that the proposed parkway will show a provable financial profit to the City. It has been believed that the establishment of parkways causes a rise in real estate values throughout the City, or in parts of the City...” In The Economic Value of Trees in Urban Areas, written by Phillip Killicoat, Eva Puzio and Randy Stringer in 2002, it is stated:
“Increased property values, increased tax revenues, increased income levels, faster real estate sales turn-over rates, shorter unoccupied periods…have all been linked to tree and landscape presence.”
It should be noted that the definition of “parkways” above may include the roadway as well as the landscaping alongside the roadway including City-owned and maintained trees within the public right-of-way.
2026/2027 Consolidated Report Landscape Maintenance Assessment Districts Page 12 E. EQUIVALENT BENEFIT UNITS
In order to allocate benefit fairly between the parcels, an Equivalent Benefit Unit methodology is proposed which equates all land uses to a single-family residential parcel, thereby allowing a uniform method of assessment.

The following tables by District provide the weighting factors to various land-use types as reported by the most current San Bernardino County Assessor’s Secured Roll, which determines each parcel’s EBU assignment:

LMAD No. 1

LAND USE EQUIVALENT BENEFIT
UNIT FACTOR NO. OF PARCELS MULTIPLIER
SINGLE-FAMILY RESIDENTIAL 1 6,216 PER BENEFIT UNIT
PLANNED SINGLE-FAMILY RESIDENTIAL 1 32 PER BENEFIT UNIT TOTAL 6,248
LMAD No. 2

LAND USE EQUIVALENT BENEFIT
UNIT FACTOR NO. OF PARCELS MULTIPLIER
SINGLE-FAMILY RESIDENTIAL 1 1,890 PER BENEFIT UNIT
PLANNED SINGLE-FAMILY RESIDENTIAL 1 4 PER BENEFIT UNIT
TOTAL 1,894
LMAD No. 3

LAND USE EQUIVALENT BENEFIT
UNIT FACTOR NO. OF PARCELS MULTIPLIER
SINGLE-FAMILY RESIDENTIAL 1 2,431 PER BENEFIT UNIT
PARCELS SUBJECT TO 1997 AGREEMENT* 1 2 PER BENEFIT UNIT TOTAL 2,433
*Parcels assessed according to provisions of the 1997 Agreement with the City.

LMAD No. 4

LAND USE EQUIVALENT BENEFIT

UNIT FACTOR
NO. OF

PARCELS
LINEAR

FEET MULTIPLIER
DEVELOPED COMMERCIAL 1 22 1,590 PER LINEAR FOOT
VACANT COMMERCIAL 1 3 137 PER LINEAR FOOT
UNKNOWN or MISC. 1 1 75 PER LINEAR FOOT
TOTALS 26 1,802
2026/2027 Consolidated Report Landscape Maintenance Assessment Districts Page 13 Exempt Properties
Publicly-owned open space including, but not limited to, the parks, recreation fields or other vacant lands are not assessed since the property exists for the benefit of other land uses in the District. Vacant property that cannot be developed for residential, commercial or industrial uses is not assessed. This includes, but is not limited to, public streets, utility easements, rights-of-way, common areas, landlocked parcels and parcels that are too small for development. Additionally, utility rights-of-ways, easements, drainage channels, drainage basins, and parcels that are used solely for the purpose of accessing entry to other parcels, and those parcels that have been vacated by the City that have little to no value and do not benefit from the improvements are also exempted from assessment.

LMAD No. 5

LAND USE EQUIVALENT BENEFIT
UNIT FACTOR NO. OF PARCELS MULTIPLIER
SINGLE-FAMILY RESIDENTIAL 1 1,222 PER BENEFIT UNIT
PLANNED SINGLE-FAMILY RESIDENTIAL 1 23 PER BENEFIT UNIT TOTAL 1,245
LMAD No. 6

LAND USE EQUIVALENT BENEFIT
UNIT FACTOR NO. OF PARCELS MULTIPLIER
SINGLE-FAMILY RESIDENTIAL 1 5,559 PER BENEFIT UNIT
REDUCED SINGLE-FAMILY RESIDENTIAL 1 1,466 PER BENEFIT UNIT TOTAL 7,025
LMAD No. 7

LAND USE EQUIVALENT BENEFIT
UNIT FACTOR NO. OF PARCELS MULTIPLIER
SINGLE-FAMILY RESIDENTIAL 1 346 PER BENEFIT UNIT
PLANNED SINGLE-FAMILY RESIDENTIAL 1 90 PER BENEFIT UNIT TOTAL 436
LMAD No. 8

LAND USE EQUIVALENT BENEFIT
UNIT FACTOR NO. OF PARCELS MULTIPLIER
SINGLE-FAMILY RESIDENTIAL 1 668 PER BENEFIT UNIT
PLANNED SINGLE-FAMILY RESIDENTIAL 1 827 PER BENEFIT UNIT TOTAL 1,495
2026/2027 Consolidated Report Landscape Maintenance Assessment Districts Page 14 F. ASSESSMENT RANGE FORMULA
Over time, District budgets may be impacted by inflation. In an effort to minimize this impact on the Districts and ensure the long life of the improvements, an Assessment Range Formula for inflation was included as part of the Maximum Assessment Rate presented to property owners when LMAD No. 5, LMAD No. 6, LMAD No. 7, and LMAD No. 8 were formed. The formula, as described herein, provides for an annual inflationary adjustment to the Maximum Assessment Rate that may be imposed each year without requiring the extensive procedure and cost of balloting for normal operational cost increases. The purpose of establishing an Assessment Range Formula is to provide for reasonable increases and inflationary adjustment to the assessment amounts without requiring costly noticing, mailing, and ballot procedures, which would further increase the assessments.

The Consumer Price Index (CPI), as developed by U.S. Bureau of Labor Statistics (BLS), is used to calculate the annual inflationary adjustment to the Maximum Assessment Rate for each District. Each fiscal year the City shall identify the annual percentage change in the CPI, using the difference over a 12-month period between the current year and the previous year. This annual percentage change in the CPI is generally established based on the percentage change from January to January as determined by the BLS for urban consumers for the Riverside-San Bernardino-Ontario Areas. This percentage difference shall then be used to establish the increase to the Maximum Assessment Rate. Should the BLS revise such index or discontinue the preparation of such index, the City shall use the revised index or comparable system. For Fiscal Year 2026/2027, the percentage difference from January 2025 to January 2026 is 3.24%.

No Cost Inflator
An Assessment Range Formula was not included when LMAD No. 1, LMAD No. 2, LMAD No. 3, and LMAD No. 4 were formed. The maximum allowable assessment for these Districts shall not be increased without the noticing and balloting requirements and other applicable provisions of Article XIII D of the California State Constitution (Proposition 218.) In 2015 Majority Protest balloting procedures were held to add an annual cost inflator to LMAD No. 1, LMAD No. 2, and LMAD No. 3, per Resolution 15-006 and 15-028, but failed on July 21, 2015. As such, the Maximum Rates for LMAD Nos. 1-4 have not increased since prior to the passage of Proposition 218 in 1996. Due to inflation and increased costs over the last 30 years, the Maximum Rates for these Districts are no longer sufficient to sustain the level of maintenance originally intended for the improvements. The administration, operations and maintenance, and servicing activities of the landscaping within the Districts have been limited adhering to budget constraints, and may be further reduced in the future.

The following table summarizes the Fiscal Year 2026/2027 maximum allowable assessment rates for each District:
2026/2027 Consolidated Report Landscape Maintenance Assessment Districts Page 15 The Maximum Assessment Rate has been recalculated for the Districts with an Assessment Range Formula, as described above, and a new Maximum Assessment Rate established for the fiscal year. The Maximum Assessment Rate shall be calculated independent of the District’s annual budget and proposed assessment. Any proposed annual assessment (rate per EBU) less than or equal to the Maximum Assessment Rate is not considered an increased assessment, even if the proposed assessment is significantly greater than the assessment applied in the prior fiscal year. Modifications to the method of apportionment that increase the proportional special benefit assigned to a particular land use classification would be considered an increased assessment. Conversely, reductions in the proportional special benefit assigned to a land use classification is permitted. Changes in land use or size of an individual property resulting in an assessment increase, are not considered an increased assessment.

The following tables summarize the Fiscal Year 2026/2027 proposed assessment rate, Maximum Assessment Rate, and the anticipated total assessment for each District:

DISTRICT
FY 2025/2026

MAXIMUM

ASSESSMENT RATE
per EBU
FY 2026/2027
PERCENT (%)

INCREASE
FY 2026/2027

MAXIMUM

ASSESSMENT RATE
per EBU
LMAD No. 1 $28.14 0.00% $28.14
LMAD No. 2 $147.33 0.00% $147.33
LMAD No. 3 $69.38 0.00% $69.38
LMAD No. 4 $1.64 0.00% $1.64
LMAD No. 5 $167.38 3.24% $172.82
LMAD No. 6 $178.57 3.24% $184.37
LMAD No. 7 $130.13 3.24% $134.35
LMAD No. 8 $204.03 3.24% $210.65
LMAD No. 1 City Wide

LAND USE

EQUIVALENT

BENEFIT
UNITS

ASSESSMENT
RATE

MAXIMUM

ASSESSMENT
RATE
TOTAL

ASSESSMENT
SINGLE-FAMILY RESIDENTIAL 6,216 $28.14 $28.14 $174,918.24 PLANNED SINGLE-FAMILY RESIDENTIAL 32 $1.00 $1.00 $32.00 TOTALS 6,248 $174,950.24
LMAD No. 2 Eagle Ranch

LAND USE

EQUIVALENT

BENEFIT
UNITS

ASSESSMENT
RATE

MAXIMUM

ASSESSMENT
RATE
TOTAL

ASSESSMENT
SINGLE-FAMILY RESIDENTIAL 1,890 $147.33 $147.33 $278,453.70 PLANNED SINGLE-FAMILY RESIDENTIAL 4 $1.00 $1.00 4.00
TOTALS 1,894 $278,457.70
2026/2027 Consolidated Report Landscape Maintenance Assessment Districts Page 16

LMAD No. 3 Brentwood

LAND USE

EQUIVALENT

BENEFIT
UNITS

ASSESSMENT
RATE

MAXIMUM

ASSESSMENT
RATE
TOTAL

ASSESSMENT
SINGLE-FAMILY RESIDENTIAL 2,431 $69.38 $69.38 $168,662.78 PARCELS SUBJECT TO 1997 AGREEMENT* 2 N/A $6,799.24 6,799.24 TOTALS 2,433 $175,462.02
*Per the 1997 Agreement parcel 310423101 is assessed $$2,358.92 and parcel 3102312 is assessed $4,440.32 annually, for a total of $6,799.24.

LMAD No. 4 Old Town

LAND USE

EQUIVALENT

BENEFIT
UNITS

ASSESSMENT
RATE

MAXIMUM

ASSESSMENT
RATE
TOTAL

ASSESSMENT
DEVELOPED COMMERCIAL 1,590 $1.64 $1.64 $2,607.60
VACANT COMMERCIAL 137 $1.64 $1.64 224.68
UNKNOWN or MISC. 75 $1.64 $1.64 123.00
TOTALS 1,802 $2,955.28
LMAD No. 5 Vista Verde

LAND USE

EQUIVALENT

BENEFIT
UNITS

ASSESSMENT
RATE

MAXIMUM

ASSESSMENT
RATE
TOTAL

ASSESSMENT
SINGLE-FAMILY RESIDENTIAL 1,222 $141.84 $172.82 $173,328.48 PLANNED SINGLE-FAMILY RESIDENTIAL 23 $1.00 $1.00 23.00
TOTALS 1,245 $173,351.48
LMAD No. 6 City Wide II

LAND USE

EQUIVALENT

BENEFIT
UNITS

ASSESSMENT
RATE

MAXIMUM

ASSESSMENT
RATE
TOTAL

ASSESSMENT
SINGLE-FAMILY RESIDENTIAL 5,559 $144.70 $184.37 $804,387.30 REDUCED SINGLE-FAMILY RESIDENTIAL 1,466 $1.00 $1.00 1,466.00 TOTALS 7,025 $805,853.30
LMAD No. 7 Talon Ranch

LAND USE

EQUIVALENT

BENEFIT
UNITS

ASSESSMENT
RATE

MAXIMUM

ASSESSMENT
RATE
TOTAL

ASSESSMENT
SINGLE-FAMILY RESIDENTIAL 346 $105.45 $134.35 $36,485.70 PLANNED SINGLE-FAMILY RESIDENTIAL 90 $1.00 $1.00 90.00
TOTALS 436 $36,575.70
LMAD No. 8 West Creek

LAND USE

EQUIVALENT

BENEFIT
UNITS

ASSESSMENT
RATE

MAXIMUM

ASSESSMENT
RATE
TOTAL

ASSESSMENT
SINGLE-FAMILY RESIDENTIAL 668 $165.32 $210.65 $110,433.76 PLANNED SINGLE-FAMILY RESIDENTIAL 827 $1.00 $1.00 827.00 TOTALS 1,495 $111,260.76
2026/2027 Consolidated Report Landscape Maintenance Assessment Districts Page 17 IV. DISTRICT BUDGET
A. DESCRIPTION OF BUDGET ITEMS
Utilities
Electricity – Provides electricity to the irrigation systems within the District.

Water – Provides water for the landscaping, trees, and shrubs within the District.

Telephone – Furnishes the cost for the communication cell service and landlines of the irrigation system within the District.

County Fees – County Auditor - Controller charge for placing assessments on property tax bills.

Maintenance
Maintenance Staff Salary & Benefits – Funds the costs of City employees dedicated to the operations and maintenance, and servicing, of the District.

Contract Services – Furnishes the contractual costs associated with the company providing the operations and maintenance, and servicing, of the District.

Building Maintenance – Funds the costs to maintain structure and ground area.

Deferred Maintenance – Maintenance projects or maintenance activities that have been delayed or postponed due to lack of funds. They will be completed as time and assessment collections permit.

Grounds Maintenance - Funds the costs associated with the purchasing of materials and supplies of the District, such as plant material, fertilizer, stakes, concrete repair, etc.

Irrigation Maintenance – Funds the costs associated with the irrigation materials and facilities of the District, such as controller, valves, bubbler, sprinkler heads, irrigation pipe, etc.

Infrastructure Repairs– Funds block wall repairs.

Vehicles and Equipment – Funds the costs for maintaining, repairing and fueling City vehicles used during the maintenance of improvements within the District.

Tools and Small Equipment – Funds the costs of small tools and equipment used in the process of maintaining the District improvements.

Vandalism/Accidents – Furnishes the replacement or repair of District systems and facilities due to acts of vandalism or vehicular accidents. Every effort shall be made to recover these costs through restitution or insurance.
2026/2027 Consolidated Report Landscape Maintenance Assessment Districts Page 18 Contribution/Collection/Balances
Reserve Collection/Contribution – Amounts collected for Operating or CIP reserve uses or credited (from) the Operating or CIP Funds.

Operating Fund Balance – Balance of remaining funds. Operating Reserves are used for upfront maintenance expenses until county apportionment is received.

Contingency Infrastructure Replacement – Funds set aside for urgent or emergency replacement or repair of major infrastructure improvements.

Equivalent Benefit Unit – The total Equivalent Benefit Units within the Districts applied to the parcels based on land use classification.

Maximum Assessment Rate – This is the rate per EBU approved by property owners, in accordance with Proposition 218, adjusted by the CPI as described in Section III. F.

A variance may be seen between the Assessment Rate and the Maximum Assessment Rate.

The variance occurs because the Special Assessments required to meet expenses for the current fiscal year are below the maximum level.

CIP Plan
The LMAD Capital Improvement Plans include large-scale upgrade, repair, replacement, or renovation projects which cannot be budgeted for in a single year. The budgeted funds for these projects are assessed and held in the CIP reserve fund to pay for planned capital projects within the LMADs. The City’s five (5) year plan is shown below.

Fiscal Year 2025/2026 project update:

Project Description Status
LMAD 1 Landscape Retrofit In construction
LMAD 2 Playground Equipment upgrade Estimated completion June 30, 2026 LMAD 3 Landscape Retrofit In construction
LMAD 6 Landscape Retrofit In construction
LMAD 6 Ridgecrest replanting slopes Completed
2026/2027 Consolidated Report Landscape Maintenance Assessment Districts Page 19 *To be determined: Projects will be scheduled as funding allows.

Project Description FY 2026/27 FY 2027/28 FY 2028/29 FY 2029/30 FY 2030/31 TBD* LMAD 1 LMAD Landscape Retrofit - Amethyst between Dos Palmas and Luna $250,909 LMAD Landscape Retrofit - Mojave and Jeraldo 177,720
LMAD Landscape Retrofit La Mesa x El Rio x El Evado Rd 127,344 LMAD Landscape Retrofit La Mesa x El Elevado x Pacoima 167,676 LMAD Landscape Retrofit - La Mesa x Pacoima x Amethyst 115,716 LMAD Landscape Retrofit - La Mesa x Dillon x Sundown 38,040 LMAD Landscape Retrofit - La Mesa x Sundown x Cobalt 142,860 LMAD Landscape Retrofit El Evado x La Mesa x Northstar 142,644 LMAD Landscape Retrofit - Amethyst x Rafael x Luna Westside 487,488 LMAD Landscape Retrofit - Amethyst x Rafael x Luna Eastside 260,004 LMAD Landscape Retrofit - Amethyst x Dry Creek x La Mesa 59,904 LMAD Landscape Retrofit - Amethyst x Creosote x Ironstone 89,676 LMAD Landscape Retrofit - Amethyst x Northstar x Bear Valley Westside 91,680 LMAD Landscape Retrofit - Amethyst x Northstar x Rockledge Eastside 61,800 Estimated LMAD 1 Total $2,213,461 LMAD 2 Playground Equipment Upgrade - Eagle Ranch Pocket Park $250,000 Paseo Irrigation Replacement - Eagle Ranch Paseo 140,000 LMAD Landscape Retrofit - La Mesa Rd between Topaz and Cantina $639,018 LMAD Landscape Retrofit - Topaz between La Mesa and Redrock 258,471 LMAD Landscape Retrofit - Cantina between La Mesa and Bear Valley 305,251 LMAD Landscape Retrofit - Eagle Ranch Parkway 2,617,331 LMAD Landscape Retrofit - Mesa Linda from La Mesa to Eagle Ranch Parkway 230,260 LMAD Landscape Retrofit - Red Rock from Topaz to Eagle Ranch Parkway 219,075 Estimated LMAD 2 Total $390,000 $4,269,406 LMAD 3 LMAD Landscape Retrofit - R&R with DG - areas between sidewalk curb along Hook Blvd x Aloe x El Evado Northside $63,284
LMAD Landscape Retrofit - Reno Loop x West Trail: Paseo Entrance $161,160 LMAD Landscape Retrofit - Reno Loop x East Trail: Paseo Entrance 225,600 LMAD Landscape Retrofit - Reno Loop x Southtrail: Paseo Entrance $278,220 LMAD Landscape Retrofit - R&R with DG - areas between sidewalk curb along Hook Blvd x Steeplechase x El Evado Southside 25,836
LMAD Landscape Retrofit - R&R with DG - areas between sidewalk curb along Hook Blvd x Mavrick x Seneca 60,880 Estimated LMAD 3 Total $150,000 $386,760 $278,220 LMAD 4 No Projects LMAD 5 Drainage Channel 395, between Dos Palmas and Luna, installing concrete wing walls with an open bottom $1,600,000
Luna / HWY 395 Replanting $66,300 Estimated LMAD 5 Total $1,600,000 $66,300 LMAD 6 LMAD Landscape Retrofit - Nisqualli between 9th Ave x Rocky Trail Way $38,160 LMAD Landscape Retrofit - 3rd Ave between Burwood St x Field St 67,005 LMAD Landscape Retrofit - 3rd Ave between Silica Dr x Mayapan Ln 114,984 LMAD Landscape Retrofit - 2nd Ave between Silica Dr x Hastings Pl $30,582 LMAD Landscape Retrofit - Southwest corner of 2nd Ave x Jasmine St 11,457 LMAD Landscape Retrofit - Ottawa St between Cypress Ave x Arrowhead Dr and from Arrowhead Dr between Ottawa St x Adams St 99,414
LMAD Landscape Retrofit - Amargosa and Village 142,785
LMAD Landscape Retrofit - Botella St between Mesa Linda Ave x Medina St. Medina St between Botella St x Alveda St. Mojave Dr Between Onyx Rd x E/O Linda Ave $342,504 LMAD Landscape Retrofit - Topaz Rd between Comino De Oro Pl x San Felipe St 72,252 LMAD Landscape Retrofit - Hook Blvd between Brucite Rd x Amethyst Rd. Amethyst Rd between Hook Blvd x Quali Cove Pl $227,385
LMAD Landscape Retrofit - Monte Vista Rd between Maricopa Rd x Dos Palmas Rd. Dos Palmas Rd between Braceo St x Monte Vista Rd 239,323
LMAD Landscape Retrofit - Richmond Ave between Sequioa St. x Sycamore St $223,164 LMAD Landscape Retrofit - La Mesa Rd between Cantina Dr x Mesa Linda Ave. Cantina Dr between La Mesa Rd x Osprey Ln. Mesa Linda Ave between La Mesa Rd x Osprey Ln 247,996 LMAD Landscape Retrofit - Topaz Rd between Luna Rd x N/O Arvila Dr 253,267 LMAD Landscape Retrofit - Dos Palmas between Del Cerro St x Cobalt Rd. Cool Water St between Viejo Cir x Adler St 201,159
LMAD Landscape Retrofit - Helena Ave between Eugene Rd x Black Hills Rd 81,702 Estimated LMAD 6 Total $284,238 $414,756 $466,708 $1,007,288 $220,149 LMAD 7 LMAD Landscape Retrofit - Ava Loma St between Vacarro St and Venado St $87,363 Estimated LMAD 7 Total $87,363 LMAD 8 LMAD Landscape Retrofit - Cobalt Rd and Salter Ln $83,673 LMAD Landscape Retrofit - Hook Blvd and Diamond Rd $121,023 LMAD Landscape Retrofit - Topaz and Hook Blvd 21,861
LMAD Landscape Retrofit - Mojave Dr from Diamond Rd to Brucite Rd $271,575 Estimated LMAD 8 Total $83,673 $142,884 $271,575 2026/2027 Consolidated Report Landscape Maintenance Assessment Districts Page 20 B. LMAD BUDGETS
DESCRIPTION LMAD No. 1 LMAD No. 2 LMAD No. 3 LMAD No. 4 LMAD No. 5 LMAD No. 6 LMAD No. 7 LMAD No. 8 Utilities-Electricity $9,300 $6,200 $3,700 $200 $400 $11,000 $600 $400 Utilities-Water Usage 118,100 70,500 60,000 2,600 6,000 206,050 7,000 27,500 Telephone 4,541 4,780 3,824 478 478 12,277 717 1,434
Utilities Sub-Total $131,941 $81,480 $67,524 $3,278 $6,878 $229,327 $8,317 $29,334 City Administration $5,335 $5,215 $4,535 $500 $19,377 $157,830 $9,213 $37,065 Consulting Services 7,388 1,705 1,705 0 1,705 7,388 1,137 1,705 Administration Sub-Total $12,723 $6,920 $6,240 $500 $21,082 $165,218 $10,350 $38,770 Maintenance Staff Salary and Benefits $4,711 $4,828 $4,828 $0 $14,387 $261,422 $8,535 $54,245 Contract Services 131,000 267,860 189,455 285 51,860 537,592 1,298 23,530 Grounds Maintenance 4,050 3,500 2,100 0 7,500 10,000 0 1,000 Irrigation Maintenance 8,580 16,000 5,000 100 4,500 20,000 1,000 3,500 Infrastructure Repairs 0 3,500 0 0 4,500 5,000 0 500
Vehicles and Equipment 4,650 3,725 3,100 0 350 13,290 200 1,000 Tools and Small Equipment 0 125 0 0 1,000 5,500 0 0
Vandalism/Accidents 30,000 5,000 2,000 0 10,000 30,000 500 500 Maintenance Sub-Total $182,991 $304,538 $206,483 $385 $94,097 $882,804 $11,533 $84,275 City Expenditure Budget Sub-Total $327,655 $392,938 $280,247 $4,163 $122,057 $1,277,349 $30,200 $152,379 County Fees $1,874 $568 $730 $541 $374 $2,108 $131 $449 Deferred Maintenance 125,973 154,407 109,603 1,465 40,390 444,853 7,940 45,444 LMAD Expenditure Sub-Total $455,502 $547,914 $390,580 $6,169 $162,820 $1,724,309 $38,271 $198,271 Reserve Collection/Contribution (280,552) (269,456) (215,118) (3,214) 10,532 (918,456) (1,695) (87,010) Balance to Levy $174,950 $278,458 $175,462 $2,955 $173,351 $805,853 $36,576 $111,261 Fund Balance
Estimated Beginning Operating Fund Balance July 1, 2026 $117,616 $269,456 $162,690 $6,298 $70,878 $1,780,611 $20,831 $186,146 Collections (Contributions) (280,552) (269,456) (215,118) (3,214) 10,532 (918,456) (1,695) (87,010) Estimated Ending Operating Fund Balance June 30, 2027 ($162,936) $0 ($52,428) $3,084 $81,410 $862,155 $19,135 $99,136 Estimated Beginning CIP Fund Balance July 1, 2026 $0 $262,871 $0 $3,600 $1,889,363 $2,222,499 $45,570 $202,472 FY 2026/2027 Budgeted CIP Expenditures 0 (390,000) (150,000) 0 0 (284,238) 0 (83,673) Contingency Infrastructure Replacement 0 0 0 (1,500) (94,468) (111,125) (2,278) (10,124) Estimated Ending CIP Balance June 30, 2027 $0 ($127,129) ($150,000) $2,100 $1,794,895 $1,827,136 $43,291 $108,675 FY 2026/27 Assessment $174,950 $278,458 $175,462 $2,955 $173,351 $805,853 $36,576 $111,261 Equivalent Benefit Units-Built 6,216 1,890 2,431 1,665 1,222 5,559 346 668 Equivalent Benefit Unit-Not Built 32 4 2 137 23 1,466 90 827 FY 2026/27 Assessment Rate $28.14 $147.33 $69.38 $1.64 $141.84 $144.70 $105.45 $165.32 FY 2026/27 Assessment Rate Not Built $1.00 $1.00 Varies $1.64 $1.00 $1.00 $1.00 $1.00 Max. Allowable Assessment per Benefit Unit $28.14 $147.33 $69.38 $1.64 $172.82 $184.37 $134.35 $210.65 Max. Allowable Assessment per Benefit Unit-Not Build Out $1.00 $1.00 Varies $1.64 $1.00 $1.00 $1.00 $1.00 2026/2027 Consolidated Report Landscape Maintenance Assessment Districts Page 21 V. DISTRICT BOUNDARY MAPS
2026/2027 Consolidated Report Landscape Maintenance Assessment Districts Page 22 2026/2027 Consolidated Report Landscape Maintenance Assessment Districts Page 23 2026/2027 Consolidated Report Landscape Maintenance Assessment Districts Page 24 2026/2027 Consolidated Report Landscape Maintenance Assessment Districts Page 25

2026/2027 Consolidated Report Landscape Maintenance Assessment Districts Page 26 2026/2027 Consolidated Report Landscape Maintenance Assessment Districts Page 27 2026/2027 Consolidated Report Landscape Maintenance Assessment Districts Page 28 2026/2027 Consolidated Report Landscape Maintenance Assessment Districts Page 29 VI. ASSESSMENT ROLL
The proposed assessment amounts for Fiscal Year 2026/2027 for the Districts are hereby incorporated in this report. Parcel identification, for each lot or parcel within the District shall be the Assessor Parcel Numbers as shown on the San Bernardino County Assessor's map.

The listing of parcels and the amount of assessment to be levied shall be submitted to the County Auditor/Controller and included on the property tax roll for each parcel in Fiscal Year 2026/2027.

City of Victorville

Engineer’s Report
City-Wide Street Lighting
Assessment District

2026/2027 ENGINEER’S REPORT

Intent Meeting: June 16, 2026
Public Hearing: July 7, 2026

27368 Via Industria
Suite 200
Temecula, CA 92590
T 951.587.3500 | 800.755.6864
F 951.587.3510
www.willdan.com

ANNUAL PRELIMINARY ENGINEER'S REPORT AFFIDAVIT
City-Wide Street Lighting Assessment District
City of Victorville
San Bernardino County, State of California
This Report describes City-Wide Street Lighting Assessment District therein including the improvements, budgets, parcels, and proposed assessments to be levied for Fiscal Year 2026/2027, as they existed at the time of the passage of the Resolution of Intention. Reference is hereby made to the San Bernardino County Assessor’s maps for a detailed description of the lines and dimensions of parcels within the District. The undersigned respectfully submits the enclosed Report as directed by the Victorville City Council.

Dated this ______ day of____________, 2026.

By: _____________________________
Fredy A. Bonilla, PE, City Engineer
R.C.E No. 70349
By: ________________________________ By: ____________________________ Michelle Laase Tyrone Peter, PE # C81888
Willdan Financial Services Willdan Financial Services
Project Manager Assessment Engineer
I HEREBY CERTIFY the enclosed Engineer’s Report, together with Assessment Roll and Assessment Diagram thereto attached, was filed with me on the _____day of________, 2026.

By: ____________________________
City Clerk, City of Victorville
County of San Bernardino, California

TABLE OF CONTENTS
I. OVERVIEW ........................................................................................................................ 1 A. INTRODUCTION ............................................................................................................. 1 B. HISTORICAL BACKGROUND ......................................................................................... 2 II. PLANS AND SPECIFICATIONS ........................................................................................ 3 A. IMPROVEMENTS AUTHORIZED BY THE 1972 ACT ..................................................... 3 B. DESCRIPTION OF IMPROVEMENTS TO BE MAINTAINED AND SERVICED ............... 3 III. ESTIMATE OF COSTS ....................................................................................................... 6 IV. METHOD OF ASSESSMENT ............................................................................................. 7 A. BACKGROUND ............................................................................................................... 7 B. SPECIAL BENEFIT ANALYSIS ....................................................................................... 7 C. GENERAL BENEFIT ANALYSIS ..................................................................................... 8 D. EQUIVALENT BENEFIT UNITS ....................................................................................... 9 E. ASSESSMENT RANGE FORMULA ...............................................................................13 V. DISTRICT BUDGET ..........................................................................................................15 VI. DISTRICT BOUNDARY MAP ............................................................................................16 VII. DISTRICT ASSESSMENT ROLL ......................................................................................17 2026/2027 City-Wide Street Lighting Assessment District Page 1 I. OVERVIEW
A. INTRODUCTION
The City of Victorville (the “City”) City-Wide Street Lighting Assessment District (SLAD or District) annually levies and collects special assessments in order to maintain streetlight improvements. These improvements are located within the SLAD and established pursuant to the Landscaping and Lighting Act of 1972, Part 2 of Division 15 of the California Streets and Highways Code (the “1972 Act”).

This Engineer’s Report (the “Report”) describes the SLAD therein, any changes to the District, and the proposed assessments for Fiscal Year 2026/2027. The proposed assessments presented in this Report are based on the historical and estimated costs to maintain the improvements that provide special benefits to properties within the District.

The costs of improvements and the annual levy include the expenditures, deficits, surpluses, revenues, and reserves associated with those improvements. Each parcel is assessed proportionately for only those improvements provided and for which the parcel receives benefits.

The report is prepared in compliance with the requirements of Article 4, Chapter 1 of the 1972 Act.

This Report, certified by a licensed civil engineer, details the District, and includes plans and specifications of the improvements; an estimate of the costs of the improvements, including maintenance and servicing; a diagram, i.e., a map of the District showing the boundary of the District, the parcels or lots which benefit. Once the Report is completed, it is presented to the Victorville City Council (the “City Council”), acting as the legislative body for the District, for its review. The City Council may approve the Report as presented or may order amendments to the Report and approve the Report as modified.

After the initial approval of the preliminary Report, the City Council shall adopt the Resolution of Intention which declares its intent to levy and collect assessments within the District , which includes a description of the improvements, the maintenance and servicing of those improvements, refers to the District by a distinctive designation, may refer to the Report for the details of the District , and sets the time and place for a public hearing on the levy of the proposed annual assessments.

Following final approval of the Report and confirmation of the assessments, the City Council may order the levy and collection of assessments for Fiscal Year 2026/2027 pursuant to the 1972 Act. In such case, the assessment information will be submitted to the San Bernardino County (the “County”) Auditor-Controller and included on the property tax roll for each benefiting parcel for Fiscal Year 2026/2027. Benefiting parcels that do not 2026/2027 City-Wide Street Lighting Assessment District Page 2 receive a property tax bill, due to their status as non-taxable with the County, will be billed directly by the City.

For the purposes of this Report, the word “parcel” refers to an individual property assigned its own Assessor’s Parcel Number (APN) by the County Assessor’s Office. The County Auditor-Controller uses APNs and specific Fund Numbers to identify properties on the tax roll assessed for special District benefit assessments.

B. HISTORICAL BACKGROUND
The District was formed to provide funding for the maintenance of street lighting within the District boundaries. Resolution 13-012, approved by the City Council on May 28, 2013, provided the noticing and balloting requirements along with the Engineer’s Report, in accordance with Article XIII D of the California State Constitution (Proposition 218). After the ballots were tabulated, the City Council found that a majority protest did not exist. The City Council then adopted Resolution 13-013 on July 23, 2013, forming the District.

2026/2027 City-Wide Street Lighting Assessment District Page 3 II. PLANS AND SPECIFICATIONS
A. IMPROVEMENTS AUTHORIZED BY THE 1972 ACT
As applicable or may be applicable to this District, the 1972 Act defines improvements to mean one or any combination of the following:
 The installation or construction of public lighting facilities.  The maintenance or servicing, or both, of any of the foregoing.  The acquisition of any existing lighting improvement otherwise authorized pursuant to this section.
 Incidental expenses associated with the lighting improvements include, but are not limited to:
o The cost of preparation of the report, including plans, specifications, estimates, diagram, and assessment;
o The costs of printing, advertising, and the publishing, posting, and mailing of notices;
o Compensation payable to the County for collection of assessments; o Compensation of any engineer or attorney employed to render services; o Any other expenses incidental to the construction, installation, or maintenance and servicing of the lighting improvements;
o Any expenses incidental to the issuance of bonds or notes pursuant to Section 22662.5 of the 1972 Act.
o Costs associated with any elections held for the approval of a new or increased assessment.

B. DESCRIPTION OF IMPROVEMENTS TO BE MAINTAINED AND SERVICED The City-Wide Street Lighting Assessment District was established to collect funds to cover the expenses for energy and maintenance of streetlights in the City. The majority of the costs are billed by the Southern California Edison Company. The services to be provided in the District consist of all aspects of the administration, construction, operation, maintenance, rehabilitation, replacement, and servicing of the street lighting, traffic signals, and appurtenant facilities, including but not limited to personnel, contractual services, energy, utilities (such as water), graffiti removal, construction activities (such as grading, concrete, pavement, etc.), installation of new systems and facilities, operation, maintenance, rehabilitation, and servicing of the facilities described herein.

The improvements to be provided in the District include, but are not limited to; poles, fixtures, bulbs, conduits, miscellaneous equipment, including but not limited to; wiring, electricians, anchors, posts and pedestals, metering devices, controllers, and appurtenant facilities as required to provide street lighting and safety lighting located within the public 2026/2027 City-Wide Street Lighting Assessment District Page 4 rights-of-ways, easements, and signaled intersections which have been constructed and those which may be subsequently constructed within the District boundaries.

There are approximately 7,597 Streetlights in the SLAD as identified below:
 Streetlights that are owned by Southern California Edison (SCE): 7,035  Streetlights that are City-owned and maintained: 55
 Streetlights owned and maintained by Victorville Municipal Utility Services (VMUS): 92
 Safety streetlights: 415
Traffic Signals-138 Total
A. City of Victorville Owned and Maintained – 83
7th St. @ B St. Green Tree Blvd. @ Burning Tree Dr.
7th St. @ Desert Knolls Dr. Green Tree Blvd. @ Golf X-ing 7th St. @ East Sage St. Green Tree Blvd. @ Ridgecrest Rd. 7th St. @ Forrest Ave. Hesperia Rd. @ Cherry Hill Dr.
7th St. @ Green Tree Blvd. Hesperia Rd. @ Crestview Dr. 7th St. @ La Paz Dr. Hesperia Rd. @ Green Tree Blvd.
7th St. @ Lorene Dr. Hesperia Rd. @ Jasmine St.
7th St. @ Mojave Dr. Hesperia Rd. @ Nisqualli Rd.
7th St. @ Victor St. Hesperia Rd. @ Seneca Rd.

Air Express Wy. @ Gateway Dr. Hesperia Rd. @ Silica Dr.

Air Express Wy. @ George Blvd. Hook Blvd.@ Arlette Dr.

Air Express Wy. @ National Trails Hwy. La Paz Dr. @ Seneca Rd./Mesa Dr.

Air Express Wy. @ Nevada Ave. La Paz Dr. @ Valley Center Dr.

Air Express Wy. @ Phantom East La Mesa Rd. @ Del Gado Rd.

Air Express Wy. @ Phantom West La Mesa Rd. @ El Evado Rd.

Air Express Wy. @ Village Dr. La Mesa Rd @ Mesa Linda Rd Amargosa Rd. @ Desert Escape La Mesa Rd. @ Pacoima Rd.

Amargosa Rd. @ Dos Palmas Rd. Luna Rd @ Mesa Linda Rd
Amargosa Rd. @ La Mesa Rd. Mariposa Rd. @ Cottonwood Ave.

Amargosa Rd. @ Luna Rd. Mariposa Rd. @ Desert Loop
Amargosa Rd. @ Mall Blvd. Mariposa Rd. @ Nisqualli Rd.

Amargosa Rd. @ Mojave Dr. Mariposa Rd. @ Yates Rd.

Amargosa Rd. @ Roy Rogers Dr. Mojave Dr. @ Amethyst Rd.

Amargosa Rd. @ Seneca Rd. Mojave Dr. @ Cobalt Rd.

Amargosa Rd. @ Village Dr. Mojave Dr. @ Condor Rd.

Amethyst Rd. @ Hook Blvd Mojave Dr. @ Del Rey Dr.

Amethyst Rd. @ La Mesa Rd. Mojave Dr. @ East Trail
Amethyst Rd. @ Luna Rd. Mojave Dr. @ El Evado Rd.

Bear Valley Rd. @ Amargosa Rd. Mojave Dr. @ La Paz Dr.

Bear Valley Rd. @ Amethyst Rd. Mojave Dr. @ Village Dr.

Bear Valley Rd. @ Dunia Rd. Nisqualli Rd. @ 1st Ave
Bear Valley Rd. @ Industrial Blvd. Nisqualli Rd. @ 3rd Ave Bear Valley Rd. @ Mall Blvd. Nisqualli Rd. @ 7th St.

Bear Valley Rd. @ Mesa Linda Ave./Eagle Ranch Pkwy. Nisqualli Rd. @ 11th Ave.

Bear Valley Rd. @ Pacoima Rd. Nisqualli Rd. @ Balsam Rd.

Bear Valley Rd. @ Ridgecrest Rd. Roy Rogers Dr. @ Civic Dr.

Bear Valley Rd. @ Topaz Rd. Roy Rogers Dr. @ Desert Sun Civic Dr. @ Seneca Rd. Seventh St. @ Ped Crossing
El Evado Rd. @ Hook Blvd. Village Dr. @ Blue Canyon Rd.

El Evado Rd. @ Seneca Rd. Village Dr. @ Puesta Del Sol Dr.

Green Tree Blvd. @ 3rd Ave./Rodeo Dr. Village Dr. @ Tawney Ridge Ln.

Green Tree Blvd. @ Arrowhead Dr.

LOCATIONS
2026/2027 City-Wide Street Lighting Assessment District Page 5 B. City of Victorville Maintained, Multi-Jurisdictional Owned – 18 C. Cal Trans Owned and Maintained (City Pays Electricity Costs.) – 37

Air Expressway Wy. @ Adelanto Rd. Bear Valley Rd. @ Hesperia Rd.

Amethyst Rd. @ Dos Palmas Rd. Bear Valley Rd. @ 3rd Ave.

Bear Valley Rd. @ 2nd Ave. Bear Valley Rd. @ I Ave.

Bear Valley Rd. @ 5th Ave. Bear Valley Rd. @ Jacaranda Ave.

Bear Valley Rd. @ 7th Ave. Bear Valley Rd. @ Locust Ave.

Bear Valley Rd. @ 11th Ave. Bear Valley Rd. @ Mariposa Rd.

Bear Valley Rd. @ Balsam Rd. Bear Valley Rd. @ Spring Valley Pkwy.

Bear Valley Rd. @ Cottonwood Ave. Ridgecrest Rd. @ Pebble Beach Dr.

Bear Valley Rd. @ Fish Hatchery Rd. Ridgecrest Rd. @ Pahute St.

LOCATIONS
HWY. 18/D St. @ 4th St. HWY. 395 @ Cactus Rd.

HWY. 18/D St. @ 7th St. HWY. 395 @ Dos Palmas Rd.

HWY. 18/D St. @ Hesperia Rd. HWY. 395 @ Eucalyptus St.

HWY. 18/D St. @ Stoddard Wells Rd HWY. 395 @ La Mesa Rd HWY. 18/Palmdale Rd. @ Adelanto Stater Bros. HWY. 395 @ Luna Rd.

HWY. 18/Palmdale Rd. @ Amargosa Rd HWY. 395 @ Mojave Dr.

HWY. 18/Palmdale Rd. @ Amethyst Rd. Interstate-15 North Bound Ramp @ Bear Valley Rd.

HWY. 18/Palmdale Rd. @ Aster Rd. (North) / Monte Vista Rd. (South) Interstate-15 North Bound Ramp @ HWY. 18/D St.

HWY. 18/Palmdale Rd. @ Borego Rd. Interstate-15 North Bound Ramp @ Mariposa Rd.

HWY. 18/Palmdale Rd. @ Cantina Dr. Interstate-15 North Bound Ramp @ Mojave Dr.

HWY. 18/Palmdale Rd. @ Cobalt Rd. Interstate-15 North Bound Ramp @ Nisqualli Rd.

HWY. 18/Palmdale Rd. @ El Evado Rd. Interstate-15 North Bound Ramp @ Roy Rogers Dr.

HWY. 18/Palmdale Rd. @ HWY. 395 Interstate-15 South Bound Ramp @ Amargosa Rd.

HWY. 18/Palmdale Rd. @ Kentwood Blvd. Interstate-15 South Bound Ramp @ Bear Valley Rd.

HWY. 18/Palmdale Rd. @ Mariposa Rd. Interstate-15 South Bound Ramp @ HWY. 18/D St.

HWY. 18/Palmdale Rd. @ McArt Rd. Interstate-15 South Bound Ramp @ HWY. 18/ Palmdale Rd.

HWY. 18/Palmdale Rd. @ Park Ave Interstate-15 South Bound Ramp @ Mojave Dr.

HWY. 395 @ Adelanto Stater Bros./Walmart Interstate-15 South Bound Ramp @ Roy Rogers Dr.

HWY. 395 @ Bear Valley Rd.

LOCATIONS
2026/2027 City-Wide Street Lighting Assessment District Page 6 III. ESTIMATE OF COSTS
The 1972 Act provides that the estimated costs of the improvements shall include the total cost of the improvements for Fiscal Year 2026/2027, including incidentals, which may include reserves to operate the District until first installment funds are transferred to the City from the County.

The 1972 Act also provides that the amount of any surplus, deficit or contribution be included in the estimated cost of improvements. The net amount to be assessed on the lots or parcels within each district is the total cost of installation, maintenance, and servicing with adjustments either positive or negative for reserves, surpluses, deficits, and/or contributions.

The estimated costs of improvements for the SLAD are as identified below:

DESCRIPTION
FISCAL
YEAR
2026/2027

ESTIMATED
BUDGET

SPECIAL

BENEFIT

LESS CITY
CONTRIBUTION*

SOURCE OF

CONTRIBUTION

TOTAL FUNDED

BY SLAD

STREET LIGHTING -
LOCAL $1,364,829 100% $0 N/A $1,364,829

STREET LIGHTING -
ARTERIAL 568,276 25% 426,207 AD VALOREM & FUND BALANCE 142,069 TRAFFIC SIGNALS 1,722,960 50% 1,139,125

AD VALOREM, PASS

THRU & FUND

BALANCE
583,835
TOTAL $3,656,066 $1,565,333 $2,090,733
* City contribution exceeds the General Benefit percentage amount due to revenue constraints in the District.

2026/2027 City-Wide Street Lighting Assessment District Page 7 IV. METHOD OF ASSESSMENT
A. BACKGROUND
The 1972 Act provides that assessments may be apportioned upon all assessable lots or parcels of land within an assessment district in proportion to the estimated special benefits to be received by each lot or parcel from the improvements. In addition, Proposition 218 requires that a parcel’s assessment may not exceed the reasonable cost of the proportional special benefit conferred on that parcel. Proposition 218 provides that only special benefits are assessable, and the City must separate the general benefits from the special benefits conferred on a parcel. A special benefit is a particular and distinct benefit over, and above general benefits conferred on the public at large, including real property within the District. The general enhancement of property value does not constitute a special benefit.

B. SPECIAL BENEFIT ANALYSIS
Proper operation and maintenance of the street lighting, traffic signals and parking lot lighting of the Park-N-Rides benefit all properties within the City by providing security, safety, community character, and vitality.

Street Lighting: All properties within the City receive special and direct benefit from the street lighting that is located along arterials and major thoroughfares as they provide a positive enhancement to the City. In addition, all lots, or parcels, in the City receive a citywide benefit from the street lighting along arterials and thoroughfares. Parcels that front on streets that have street lighting receive an additional local benefit from street lighting.

The special benefit assigned for streetlights on arterial roads is 25%. The special benefit assigned for streetlights on local (non-arterial) roads is 100%. It is estimated that 25% of the arterial road users are locals and use those roads when the streetlights are on, enjoying the special benefit. Benefits of street lighting in terms of security & safety includes; mitigates crime; alleviates the fear of crime; reduces traffic accidents; and enhances pedestrian safety. Community character and vitality benefits includes; promotes social interaction; promotes business and industry; contributes to a positive nighttime visual image; and areas with decorative lighting provide a pleasing daytime appearance.

The benefit provided by streetlighting consists of safety for pedestrians and motorists living and owning property in the District during the nighttime hours. This is a particular and distinct special benefit to all parcels in the District.

Streetlights can be determined to be an integral part of streets as a permanent public improvement. One of the principal purposes of fixed roadway lighting is to create a nighttime environment conducive to quick, accurate, and comfortable seeing for the user of the facility. These factors, if attained, combine to improve traffic safety, and achieve efficient traffic movement. Fixed lighting can enable the motorist to see detail more distinctly and to react safely toward roadway and traffic conditions present on or near the roadway facility.

Streets are constructed for the safe and convenient travel by vehicles and pedestrians.

They also provide an area for underground and overhead utilities. Streetlights are installed on and are for street purposes and are maintained and serviced for optimum use of the 2026/2027 City-Wide Street Lighting Assessment District Page 8 streets as intended in their design. Assessments for the maintenance and servicing of streets may include streetlights.

Streetlights are considered an integral part of the entire street, the same as curb, gutters, pavement, signage, and striping. They are the elements that provide a safe route for motorists and pedestrians. Streetlights are installed to make streets safer.

Streetlights are installed to provide better visibility for drivers. One hundred (100) percent of the illumination from the lights is directed to the street: ninety (90) percent on the street side of the curb and ten (10) percent behind the curb. The spacing of the lights is based on the speed of the vehicles and the natural ability of the motorists’ eyes to adjust to light and dark areas.

Traffic Signals: All properties within the City benefit from the proper functioning and maintenance of the traffic signal system which is located within the City on major thoroughfares. Proper operation of the traffic signal system is imperative to orderly traffic flow, enhanced congestion management and safety, and minimizing the City’s liability with regards to traffic accidents. Traffic signals increase the desirability of a community by promoting enhanced traffic flow and enhanced safety to business and residential properties. The special benefit assigned for traffic signals is 50%. It is estimated that 50% of the users of a traffic signal are from the local area and enjoy a special benefit. Benefits of traffic signals in terms of security and safety includes, enhanced congestion management and safety, promotion of enhanced traffic flow through signal coordination, reduces City’s liability to traffic accidents, assists with meeting the State of California’s emissions standards, improves emergency response times by signal pre-emption.

Community character and vitality benefits includes; orderly traffic flow; promotes business and industry; and contributes to a positive nighttime visual image.

The systems of streets within the District are established to provide access to each parcel in the District. Streetlights and Traffic Signals provide a safer street environment for owners of the parcels served. If the parcels were not subdivided to individual parcels within the District, there would be no need for providing a system of streets with safety lighting for the owners of the individual parcels.

C. GENERAL BENEFIT ANALYSIS
In addition to the special benefits received by the parcels within the District, there are incidental general benefits conferred by the improvements. As outlined in Proposition 218, an improvement that does not provide a special benefit to the parcels within the District is considered a general benefit.

The general benefit portion of the improvements are funded by ad valorem taxes received by the City from the County and/or by other sources, and are not assessed to parcels in the District. As discussed above, 75% of the streetlighting improvements on arterial roads in the District is considered a general benefit to the public at large and 50% of the traffic signal improvements in the District are considered general benefit to the public at large.

Thus, the total benefits from the improvements described herein are a combination of the special benefits to the parcels within the District and the general benefits to the public at large. The streetlight and traffic signal maintenance costs which are associated with 2026/2027 City-Wide Street Lighting Assessment District Page 9 general benefits are not assessed to the parcels in the District but are paid from the funds identified above. The contribution from non-assessment funding sources is more than adequate in offsetting any general benefit element for streetlighting and traffic signals.

D. EQUIVALENT BENEFIT UNITS
In order to allocate benefit fairly between the parcels, an Equivalent Benefit Unit (“EBU”) methodology, which equates all land uses to a single-family residential parcel, is utilized thereby allowing a uniform method of assessment.

The EBU method uses the single-family home as the basic unit of apportionment. A single family residential (“SFR”) home equals one EBU. Every other land use is converted to EBU’s as described below. All properties in the District will be assigned benefit units and land use classifications per the County Assessor’s roll. (Inaccuracies in the County data will be reviewed on a case-by-case basis as they are brought to the City’s attention.) Single Family Residential (SFR):

The SFR parcel has been selected as the basic unit for calculation of the benefit assessments. This basic unit shall be called an Equivalent Benefit Unit (“EBU”).  Parcels, or lots, designated as SFR land-use will be assigned one (1.00) EBU per parcel, or lot including vacant subdivided residential lots, or parcels.  SFR lots, or parcels, that are developed but remote; or, are vacant and remote within recorded subdivision maps; or, are vacant and have an approved tentative map with entitlements but have not yet recorded, will be assessed 0.50 EBU's per parcel, or lot. The calculation would be based upon the future designated number of lots, or parcels, multiplied by the EBU factor.
 SFR lots, or parcels, that are vacant; or, are vacant, remote, and have an approved tentative map with entitlements but have not yet recorded, will be assigned 0.25 EBU's per parcel, or lot. The calculation would be based upon the future designated number of lots, or parcels, multiplied by the EBU factor.  SFR lots, or parcels, that have acreage, are not subdivided, are vacant, and are not remote will be assigned 0.25 EBU's per parcel, or lot.  SFR Rural Residential lots, or parcels, that do not have Street Lights installed and are developed or vacant will be assigned 0.25 EBU's per parcel, or lot.  SFR lots, or parcels that are developed but in a local area without street lights will be assessed at 0.25 EBU's per parcel, or lot.
 SFR lots, or parcels, that have acreage, are not subdivided, are vacant, and are remote will be assigned 0.00 EBU's per parcel, or lot.
❖ Remote is defined as a parcel, or lot, not adjacent to a paved street that may or may not be fully improved with curb or gutter.
2026/2027 City-Wide Street Lighting Assessment District Page 10 Multi-Family Residential:

Multi-Family Residential (Multi-Family) are land-use lots, or parcels, that include Mobile Home Parks, Condominiums, and Apartments. Multi-Family lots, or parcels, are proposed to be determined by multiplying the number of dwelling units on each lot or parcel by the relative population density of these types of dwelling. Therefore, the EBU's assigned to Multi-Family Residential will be the product of the number of dwelling units multiplied by an EBU factor of 0.80.
 Parcels, or lots, designated as Multi-Family Residential land-use (Multi- Family) will be assigned 0.80 EBU's per dwelling unit, or parcels unit, including vacant subdivided Multi-Family Residential lots, or parcels.
 Multi-Family parcels, or lots, that are developed but remote; or, are vacant and remote within recorded subdivision maps; or, are vacant and have an approved tentative map with entitlements but have not yet recorded, will be assessed 0.40 EBUs. The calculation would be based upon the future designated number of dwelling units, multiplied by the EBU factor.
 Multi-Family parcels, or lots, that are vacant, remote, and have an approved tentative map with entitlements but have not yet recorded, will be assigned 0.20 EBU's per dwelling unit. The calculation would be based upon the future designated number of dwelling units, multiplied by the EBU factor.  Multi-Family lots, or parcels, that have acreage, are not subdivided, are vacant, and are not remote will be assigned 0.25 EBU's per parcel, or lot.  Multi-Family lots, or parcels, that have acreage, are not subdivided, are vacant, and are remote will be assigned 0.00 EBU's per parcel, or lot. ❖ Remote is defined as a parcel, or lot, not adjacent to a paved street that may or may not be fully improved with curb or gutter.

Office Professional, Commercial and Industrial:

It is proposed that lots and parcels with a land-use of Office Professional, Commercial or Industrial will be converted to EBU's using the factor of four (4) EBU's per acre.  Office Professional, Commercial and Industrial land-use lots, or parcels, will be assessed four (4) EBU's per acre or any portion thereof as explained herein.  Office Professional, Commercial and Industrial land-use lots, or parcels, that are vacant will be assigned EBU's at a rate of 50% of the developed Office Professional, Office Professional, Commercial and Industrial land use lots or parcels, or two (2) EBU's per acre.
 Vacant Remote Commercial parcels not adjacent to a paved road will be assigned zero (0) EBUs.
❖ Remote is defined as a parcel, or lot, not adjacent to a paved street that may or may not be fully improved with curb or gutter.
2026/2027 City-Wide Street Lighting Assessment District Page 11 Public Property and Institutional:

Public Property and Institutional, Open Space, and Agriculture land-use equivalencies are to be determined by their use and will be subject to the same assessment amount as private property with the same use.

Public Property
 Public Property will be assessed the same as private property and based on the lot's, or parcel's, land-use. For example, a Police Station, and City Hall would be assessed the same as the Office Professional, Commercial and Industrial landuse using the factor of four (4) EBU's per acre for developed and two (2) EBU's per acre for vacant lots, or parcels. However, the Green Tree Golf Course would be assessed the same as a developed SFR, one (1) EBU per lot, or parcel.

Schools
 Schools will be assessed the same as the Office Professional, Commercial and Industrial land-use. The lots, or parcels, that make up a school site will be converted to EBU's using the factor of four (4) EBU's per acre or any portion thereof.
 School lots, or parcels, that are vacant will be assigned EBU's at a rate of 50% of the developed School lots, or parcels, and of developed Office Professional, Office Professional, Commercial and Industrial land-use lots or parcels, or two (2) EBU's per acre.

Institutions
 Institutions, such as prisons, will be assigned the same as the Office Professional, Commercial and Industrial land-use. The lots, or parcels, of the Prison will be converted to EBU's using the factor of four (4) EBU's per acre or any portion thereof.
 Vacant institutions, such as prisons, will be assigned EBU's at a rate of 50% of the developed institutional lots, or parcels, and of developed Office Professional, Office Professional, Commercial and Industrial land-use lots or parcels, or two (2) EBU's per acre.

Parks, Open Space, and Agriculture:

Parks, Open Space, and Agriculture land-use equivalencies are to be determined by their use and will be converted to EBU's using the factor of one (1) EBU's per acre.

Parks and Open Space
 Parks and Open Space that are developed will be assigned EBU's the same as Single-Family Residential lots, or parcels, one (1) EBU per lot, or parcel.  Parks and Open Space lots, or parcels, that are vacant will be assigned 0.50 EBU's per dwelling unit.

Agriculture
 Agriculture lots, or parcels, that are developed will be assigned EBU's the same as Single-Family Residential lots, or parcels, one (1) EBU per lot, or parcel.  Agriculture lots, or parcels, vacant will be assigned 0.50 EBU's per dwelling unit. 2026/2027 City-Wide Street Lighting Assessment District Page 12 Exempt:

The following areas would be exempt from the assessment; public streets, public avenues, public boulevards, public lanes, public roads, public drives, public courts, public ways, public alleys, public easements and rights-of-ways, public greenbelts, open space, parkways, and that portion of public property that is not developed nor planned for development for use for business purposes similar to land-uses of private commercial, industrial, and institutional activities. Additionally, utility rights-of-ways, easements, drainage channels, drainage basins and parcels that are used solely for the purpose of accessing entry to parcels, and those parcels that have been vacated by the City that have little to no value and don't benefit from the improvements are also proposed to be exempted from assessment.

A methodology has been developed to calculate the EBU’s for other residential land uses and for non-residential parcels. Every land use is converted to EBU’s. “Remote” is defined as a parcel, or lot, not adjacent to a paved street that may or may not be fully improved with curb or gutter.

The following table identifies the weighting factors for various land uses as reported by the most current year’s San Bernardino County Assessor’s Secured Roll, which determines each parcel’s EBU assignment:

Land Use
Category
Identifier
Land Use Category Basic Unit EBU Factor EBU Rates
1 SFR Developed, & SFR Vacant w/Map 1 B.U. X 1.00 = 1.00 EBU/BU 2 SFR Developed, & Remote or SFR Vacant & Remote w/Map 1 B.U. X 0.50 = 0.50 EBU/BU 3 SFR Vacant w/Tentative Tract Map 1 B.U. X 0.50 = 0.50 EBU/BU 4 SFR Vacant & Remote w/Tentative Tract Map 1 B.U. X 0.25 = 0.25 EBU/BU 5 SFR Rural Residential w/o Street Lights, Developed or Vacant 1 B.U. X 0.25 = 0.25 EBU/BU 6 SFR Vacant Acreage not Remote 1 B.U. X 0.25 = 0.25 EBU/BU 7 SFR Vacant Acreage Remote 1 B.U. X 0.00 = 0.00 EBU/BU 8 Multi Family Developed. Or Vacant w/Map 1 B.U. X 0.80 = 0.80 EBU/BU 9 Multi Family Vacant & Remote w/Map 1 B.U. X 0.40 = 0.40 EBU/BU 10 Multi Family Vacant w/Tentative Tract Map 1 B.U. X 0.40 = 0.40 EBU/BU 11 Multi Family Vacant & Remote w/Tentative Tract Map 1 B.U. X 0.20 = 0.20 EBU/BU 12 Multi Family Vacant Acreage not Remote 1 B.U. X 0.25 = 0.25 EBU/BU 13 Multi Family Vacant Acreage Remote 1 B.U. X 0.00 = 0.00 EBU/BU 14 Office Professional, Commercial & Industrial 1 ACRE X 4.00 = 4.00 EBU/ACRE 15 Vacant Office Professional, Commercial & Industrial 1 ACRE X 2.00 = 2.00 EBU/ACRE 16 Public Property & Institutional 1 ACRE X 4.00 = 4.00 EBU/ACRE 17 Vacant Public Property & Institutional 1 ACRE X 2.00 = 2.00 EBU/ACRE 18 Parks, Open Space, & Agriculture Developed 1 ACRE X 1.00 = 1.00 EBU/ACRE 19 Parks, Open Space, & Agriculture Vacant 1 ACRE X 0.50 = 0.50 EBU/ACRE 20 Exempt 0 ACRE X 0.00 = 0.00 EBU/ACRE
2026/2027 City-Wide Street Lighting Assessment District Page 13 E. ASSESSMENT RANGE FORMULA
Over time, the District’s budget may be impacted by inflation. In an effort to minimize this impact on the District and ensure the long life of the street lighting improvements, an Assessment Range Formula for inflation was included as part of the Maximum Assessment Rate presented to property owners when the District was formed. The formula, as described herein, provides for an annual inflationary adjustment to the Maximum Assessment Rate that may be imposed each year without requiring the extensive procedure and cost of balloting for normal operational cost increases. The purpose of establishing an Assessment Range Formula is to provide for reasonable increases and inflationary adjustment to the assessment amounts without requiring costly noticing, mailing, and ballot procedures, which would further increase the assessments.

Consumer Price Index: For administrative costs, the Consumer Price Index (CPI), as developed by U.S. Bureau of Labor Statistics (BLS), is used to calculate the annual inflationary adjustment to the Maximum Assessment Rate. Each fiscal year the City shall identify the annual percentage change in the CPI, using the difference over a 12-month period between the current year and of the previous year. This annual percentage change in the CPI is generally established based on the percentage change from January to January as determined by the BLS for urban consumers for the Riverside-San BernardinoOntario Areas. This percentage difference shall then be used to establish the increase to the Maximum Assessment Rate proportionate to the non-electric power portion of the budgeted expenses. Should the BLS revise such index or discontinue the preparation of such index, the City shall use the revised index or comparable system. For Fiscal Year 2026/2027, the percentage difference from January 2025 to January 2026 is 3.24%.

Historical CPI changes are listed below:

California Public Utility Commission (CPUC): For electrical power costs that make up the majority of the Operation and Maintenance costs of the District, the base assessment rate levied for each EBU may be increased as authorized by resolution of the CPUC for the cost of supplying power to the City’s lighting systems and facilities. On August 19, 2021 CPUC approved Southern California Edison’s (SCE) General Rate Case Application 19-08-013, resulting in a 7.63% increase for 2021, 5.54% for 2022, 6.00% in 2023, and 9.88% in 2024. In September 2025 CPUC approved SCE’s General Rate Case Fiscal Year Change in CPI
2026-2027 3.24%
2025-2026 2.94%
2024-2025 2.88%
2023-2024 7.33%
2022-2023 8.59%
2021-2022 2.25%
2020-2021 3.03%
2019-2020 3.05%
2018-2019 3.51%
2017-2018 2.11%
2016-2017 3.10%
2015-2016 0.00%
2014-2015 0.77%
2026/2027 City-Wide Street Lighting Assessment District Page 14 Application 23-05-010, resulting in a12.61% increase for 2025, 5.63% in 2026, a 5.11% increase for 2027, and a 4.17% increase for 2028.

The following table summarizes the historical Maximum and Applied SLAD rates.

Fiscal Year Applied Rate Max Rate % of Max
2026-2027 $28.68 $28.682 99.99%
2025-2026 $24.28 $27.184 (1) 89.32%
2024-2025 $22.38 $24.244 92.32%
2023-2024 $19.46 $22.134 87.93%
2022-2023 $16.92 $20.868 81.06%
2021-2022 $15.38 $19.745 77.89%
2020-2021 $13.98 $18.391 76.02%
2019-2020 $13.98 $17.140 81.56%
2018-2019 $13.98 $16.113 86.76%
2017-2018 $13.98 $16.085 86.91%
2016-2017 $13.98 $15.335 91.17%
2015-2016 $13.98 $14.746 94.81%
2014-2015 $13.98 $14.746 94.81%
2013-2014 $13.98 $13.980 100.00%
(1) Southern California Edison’s General Rate Case filed with CPUC in 2023 for years 2025 through 2028 had not been decided at the time of the FY 2025/2026 Engineer’s Report. The Max Rate for FY 2025/2026 listed in the FY 2025/2026 Engineer’s Report included only the CPI portion of the annual inflationary adjustment.

The 2025 rate increase was approved by CPUC in September 2025; therefore, the Fiscal Year 2025/2026 Maximum Rate has been recalculated to include the approved increase.

2026/2027 City-Wide Street Lighting Assessment District Page 15 V. DISTRICT BUDGET
DESCRIPTION TOTAL GENERAL BENEFIT SPECIAL BENEFIT (1)(2) STREET LIGHTING - LOCAL (100% Special Benefit)
ADMINISTRATION $174,829 $0 $174,829
OPERATIONS AND MAINTENANCE 1,190,000 0 1,190,000
CAPITAL IMPROVEMENTS 0 0 0
STREET LIGHTING - LOCAL SUBTOTAL $1,364,829 $0 $1,364,829 STREET LIGHTING - ARTERIAL (25% Special Benefit)
ADMINISTRATION $58,276 $43,707 $14,569
OPERATIONS AND MAINTENANCE 510,000 382,500 127,500
CAPITAL IMPROVEMENTS 0 0 0
STREET LIGHTING - ARTERIAL SUBTOTAL $568,276 $426,207 $142,069 TRAFFIC SIGNALS (50% Special Benefit)
ADMINISTRATION $0 $0 $0
OPERATIONS AND MAINTENANCE 1,285,960 642,980 642,980
CAPITAL IMPROVEMENTS (3) 437,000 218,500 218,500
TRAFFIC SIGNALS - SUBTOTAL $1,722,960 $861,480 $861,480 TOTAL EXPENSES $3,656,066 $1,287,688 $2,368,378
GENERAL BENEFIT REVENUE- CITY FUNDED FROM NONASSESSMENT SOURCES $1,287,688 $1,287,688 $0 MAXIMUM AMOUNT TO BE FUNDED BY SLAD ASSESSMENTS $2,368,378 $0 $2,368,378 FISCAL YEAR 2026/2027 SLAD ASSESSMENT
$2,090,733
(12,851)
(208,550)
$1,869,332
$499,046
FISCAL YEAR 2026/2027 LEVY STATISTICS
42,836
72,898.65
$28.68
$2,090,733
*Slight variance due to rounding. (3) Planned Capital Improvements for Fiscal Year 2026/2027 include a traffic management equipment, pedestrian push button systems, UPS batteries, vehicle detection equipment, and a new traffic signal at Ridgecrest at Bluff Crest and Vista Point Projected Number Of Parcels To Be Assessed
Projected Equivalent Benefit Units (EBU) To Be Levied
Fiscal Year 2026/2027 Rate Per EBU
Total Projected SLAD Assessment*
(1) Special Benefit is calculated by multiplying the percentage of Special Benefit by the total expense, as outlined in Section IV. B. (2) Total Special Benefit amount allowable to be funded by the District. Variance from Net Projected Revenue is due to maximum rate limitations and estimated delinquent assessments.

Additional Non-Assessment City Funding Required for FY 2026/2027 2026/2027 SLAD BUDGET
Fiscal Year 2026/2027 Total Projected SLAD Assessment to be Levied (Rate x EBU) Less: Estimated County Collection Fees (.30 Per Parcel) Less: Allowance For Delinquencies (Average From Prior Years) Net Projected SLAD Revenue To Be Collected By The City
2026/2027 City-Wide Street Lighting Assessment District Page 16 VI. DISTRICT BOUNDARY MAP
2026/2027 City-Wide Street Lighting Assessment District Page 17 VII. DISTRICT ASSESSMENT ROLL
The proposed assessments for each parcel within the District will be submitted to the County Auditor-Controller to be included on the property tax roll for Fiscal Year 2026/2027. If any parcel listed herein for collection is identified by the County Auditor-Controller to be an invalid parcel number for the Fiscal Year, a corrected parcel number and/or new parcel numbers will be identified and resubmitted to the County. The assessment amount to be levied and collected for the resubmitted parcel or parcels shall be recalculated based on the method of apportionment and assessment rates as approved herein.

Due to size limitations the Preliminary Assessment Roll has been provided under separate cover.

Attachment C
Resolution No. 26-027

RESOLUTION NO. 26-027

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF

VICTORVILLE ACTING IN ITS CAPACITY AS THE GOVERNING BODY

OF THE VICTORVILLE MAINTENANCE ASSESSMENT DISTRICTS
NOS. 1, 2, AND 3, INITIATING PROCEEDINGS FOR THE ANNUAL LEVY

OF ASSESSMENTS RELATED THERETO FOR FISCAL YEAR
2026/2027, PURSUANT TO THE PROVISIONS OF THE LANDSCAPE
AND LIGHTING ACT OF 1972 (CALIFORNIA STREETS AND
HIGHWAYS CODE SECTION 22500 ET SEQ.)
WHEREAS, pursuant to the Landscaping and Lighting Act of 1972, Streets and Highways Code section 22500 et seq. (hereinafter the “Act”) to provide for the continued maintenance, operation, and servicing of the public landscaping improvements installed within the boundaries of Maintenance Assessment Districts Nos. 1, 2, and 3, (hereinafter the “Districts”); and
WHEREAS, the City Council has by previous resolutions established and levied annual assessments for the Districts pursuant to the provisions of the Act that provide for the collection of assessments by the County of San Bernardino on behalf of the City to pay for the annual maintenance and servicing of local landscaping and lighting improvements and facilities related thereto; and
WHEREAS, the Act provides for the annual preparation of an Engineer’s Report and the confirmation of the levy of assessments upon the lots and parcels of land within the Districts (hereinafter the “Properties”) to pay for the for the operation, maintenance and servicing of local landscaping improvements, and appurtenant facilities related thereto that will provide special benefits to the Properties pursuant to the Act and the provisions of California Constitution Article XIIID (hereinafter the “California Constitution”); and
WHEREAS, pursuant to the Act and the California Constitution, the City Council desires to initiate proceedings for the annual levy of assessments on the Properties within the boundaries of the individual Districts for Fiscal Year 2026/2027 (commencing July 1, 2026, and ending June 30, 2027) to pay for the operation, maintenance, and servicing of local landscaping improvements, and appurtenant facilities installed therein that provide special benefits to the Properties; and
WHEREAS, the City has retained Willdan Financial Services as the Engineer of Work, for the purpose of assisting with the preparation of the annual Consolidated Engineer’s Report (hereinafter the “Report”) to be filed with the City Clerk in accordance with Chapter 4, Article 2 of the Act and the applicable provisions of the California Constitution.

NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF VICTORVILLE DOES HEREBY FIND, RESOLVE, DETERMINE AND ORDER AS FOLLOWS:

Section 1. Recitals.

That the recitals set forth above are true and correct, and together with the definitions set forth therein, are hereby made part of this Resolution by this reference.

Section 2. Initiate Proceedings.

That the City Council hereby initiates proceedings in accordance with the provisions of the Act, the California Constitution, and Government Code section 53750 53750 et seq. for the Fiscal Year 2026/2027 annual assessments proposed to be levied and collected for the expenses necessary for the maintenance and operation of the improvements located within each District.

Section 3. The Improvements.

That the proposed improvements and services to be provided and for which the Properties within each District shall be assessed, include but are not limited to the regular maintenance, operation and incidental expenses related to the lighting and landscaping improvements within the District parks, public right-of-ways, open spaces, or easements that shall be maintained by the City for the special benefit of the properties therein. The Report to be prepared in connection with these proceedings shall provide a more detailed description of the improvements and associated costs.

Section 4. Designation of Engineer; Engineer’s Report.

That the City Council hereby orders the Engineer of Work to prepare and file with the City Clerk a Report concerning the proposed levy of special benefit assessments for the properties within the boundaries of the Districts for the Fiscal Year 2026/2027, in accordance with Chapter 3 Section 22622 of the Act. Said Report shall establish the budget of anticipated expenses and the resulting proposed assessment pursuant to the provisions of the Act and the California Constitution.

Section 5. Effective Date.

That this Resolution shall be effective immediately upon its adoption.

Section 6. Certification.

That the City Clerk shall certify to the passage and adoption of this Resolution; shall enter the same in the book of original Resolutions of the City; and shall make a minute of passage and adoption thereof in the records of the proceedings of the City Council, in the minutes of the meeting at which this Resolution is passed and adopted.

Attachment D
Resolution No. 26-028
RESOLUTION NO. 26-028

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF

VICTORVILLE ACTING IN ITS CAPACITY AS THE GOVERNING BODY

OF THE VICTORVILLE MAINTENANCE ASSESSMENT DISTRICTS
NOS. 1, 2, AND 3, PRELIMINARILY APPROVING THE CONSOLIDATED ENGINEER’S REPORT FILED IN SUPPORT OF THE LEVY OF
ASSESSMENTS FOR FISCAL YEAR 2026/2027 PURSUANT TO THE
PROVISIONS OF THE LANDSCAPE AND LIGHTING ACT OF 1972
(CALIFORNIA STREETS AND HIGHWAYS CODE SECTION 22500 ET
SEQ.)
WHEREAS, the City Council of the City of Victorville (the “City Council”) previously adopted a Resolution initiating the proceedings for the annual levy of assessments on lots and parcels of land within Maintenance Assessment Districts Nos. 1, 2, and 3, (hereinafter the “Districts”) to provide for the continued maintenance, operation, and servicing of certain lighting and landscape improvements within the Districts; and WHEREAS, in accordance with the applicable provisions of the Landscaping and Lighting Act of 1972, Streets and Highways Code section 22500 et seq. (hereinafter the “Act”), the applicable provisions of Proposition 218 (Article XIIID of the California Constitution), and Government Code section 53750 et seq., the Engineer of Work has prepared and filed a Consolidated Engineer’s Report (hereinafter the “Report”) with the City Clerk relating to the annual assessments, which is now being submitted to the City Council for consideration and preliminary approval.

NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF VICTORVILLE DOES HEREBY FIND, RESOLVE, DETERMINE AND ORDER AS FOLLOWS:

Section 1. Recitals.

That the recitals set forth above are true and correct, and together with the definitions set forth therein, are hereby made part of this Resolution by this reference.

Section 2. Contents of Engineer’s Report.

That the Report presented to for City Council consideration contains the following:
a. A description of the Improvements (Plans and Specifications); and b. The Method of Apportionment of the Assessment detailing the method of calculating the proportional special benefits and the annual assessment obligation for each affected parcel, including a description of the applicable Cost Inflator formulas that provide for annual inflationary adjustments to the maximum assessment rate currently in effect in the Districts; and c. The Estimate of Costs for providing the improvements and services, and the current maximum assessment rate for properties in each District; and d. An Assessment Diagram (Boundary Map); and
e. An Assessment Roll containing the assessments to be levied for each Assessors’ Parcel Number (APN) within each District in accordance with the Estimate of Costs for each District.

Section 3. Approval of Engineer’s Report.

That the Report presented, together with this Resolution, is hereby approved on a preliminary basis, as submitted, or amended by direction of the City Council and is hereby ordered to be filed in the Office of the City Clerk as a permanent record and to remain open to public inspection.

Section 4. Effective Date.

That this Resolution shall be effective immediately upon its adoption.

Section 5. Certification.

Attachment E
Resolution No. 26-029
RESOLUTION NO. 26-029

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF

VICTORVILLE ACTING IN ITS CAPACITY AS THE GOVERNING BODY

OF THE VICTORVILLE MAINTENANCE ASSESSMENT DISTRICTS
NOS. 1, 2, AND 3, DECLARING ITS INTENTION TO LEVY ANNUAL

ASSESSMENTS ON PARCELS WITHIN MAINTENANCE ASSESSMENT
DISTRICTS NOS. 1, 2, AND 3 FOR FISCAL YEAR 2026/2027, AND

SETTING A PUBLIC HEARING ON THE PROPOSED ASSESSMENTS,

PURSUANT TO THE PROVISIONS OF LANDSCAPE AND LIGHTING
ACT OF 1972 (CALIFORNIA STREETS AND HIGHWAYS CODE,
SECTION 22500 ET. SEQ.)
WHEREAS, the City Council of the City of Victorville (hereinafter the “City”) pursuant to the provisions of the Landscaping and Lighting Act of 1972, being Part 2, Division 15 of the California Streets and Highways Code, commencing with Section 22500 (hereinafter the “Act”), did initiate proceedings for the proposed levy and collection of annual special benefit assessments on the lots and parcels of land (hereinafter the “Properties”) within Maintenance Assessment Districts Nos. 1, 2, and 3 (hereinafter the “Districts”) for Fiscal Year 2026/2027; and
WHEREAS, the City Council desires to levy and collect annual assessments against the Properties within said Districts to pay for the costs and expenses related to the maintenance, servicing, and operation of landscape improvements that provide special benefits to the Properties as authorized by the Act and the provisions of the California Constitution Article XIIID (hereinafter the “California Constitution”); and WHEREAS, Willdan Financial Services, as the designated Engineer of Work, has prepared and filed with the City Clerk a Consolidated Engineer’s Report (hereinafter the “Report”) in connection with the proposed levy of assessments in the Districts for Fiscal Year 2026/2027 (said fiscal year beginning July 1, 2026 and ending June 30, 2027) in accordance with the Act and the California Constitution; and said Report has been presented to and preliminarily approved by the City Council; and WHEREAS, as outlined in the Report, the proposed annual assessment rates are not proposed to increase above the previously approved Maximum Assessment Rate, as defined in the Report; and
WHEREAS, pursuant to the California Constitution, Sections 22620 through 22630 of the Act, and Government Code section 53750 et seq., the City Council desires to set a public hearing to allow interested parties the opportunity to hear and be heard on the proposed assessments to be levied.

NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF VICTORVILLE DOES HEREBY FIND, RESOLVE, DETERMINE AND ORDER AS FOLLOWS:

Section 1. Recitals.

That the recitals set forth above are true and correct, and together with the definitions set forth therein, are hereby made part of this Resolution by this reference.

Section 2. Improvements.

The proposed improvements and services to be provided and for which the properties within each District shall be assessed, include but are not limited to the regular maintenance, operation and incidental expenses related to the lighting and landscaping improvements within the District parks, public right-of-ways, open spaces, or easements that shall be maintained by the City for the special benefit of the properties therein. The Report to be prepared in connection with these proceedings shall provide a more detailed description of the improvements and associated costs.

Section 3. Intention to Levy Assessments.

That the City Council hereby declares its intention to levy and collect annual assessment against the Properties within the Districts to fund the ongoing costs and expenses of maintaining, operating, and servicing the improvements determined to be of special benefit to the Properties therein as outlined in the Report prepared in connection therewith for Fiscal Year 2026/2027.

Section 4. Public Hearing.

That the City Council hereby declares its intention to conduct a public hearing concerning the levy of assessments on the Properties within the Districts in accordance with the Act and the California Constitution. Notice is hereby given that a public hearing on these matters will be held by the City Council on June 16, 2026, at 6:00 p.m., or as soon thereafter the matter may be heard, in the City Council Chambers located at 14343 Civic Drive, Victorville, California 92392. At the Public Hearing, all interested persons shall be afforded the opportunity to hear and be heard.

Section 5. Notice.

That the City Council hereby authorizes and directs the City Clerk or their designee to give notice of the Public Hearing pursuant to Streets and Highways Code Section 22552 and 22553, as applicable.

Section 6. Effective Date.

That this Resolution shall be effective immediately upon its adoption.

Section 7. Certification.

Attachment F
Resolution No. 26-030
RESOLUTION NO. 26-030

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF

VICTORVILLE ACTING IN ITS CAPACITY AS THE GOVERNING BODY

OF THE VICTORVILLE DRAINAGE FACILITIES ASSESSMENT
DISTRICTS NOS. 1, 2, AND 3, INITIATING PROCEEDINGS FOR THE

ANNUAL LEVY OF ASSESSMENTS RELATED THERETO FOR FISCAL
YEAR 2026/2027, PURSUANT TO THE PROVISIONS OF THE
LANDSCAPE AND LIGHTING ACT OF 1972 (CALIFORNIA STREETS
AND HIGHWAYS CODE SECTION 22500 ET SEQ.)
WHEREAS, pursuant to the Landscaping and Lighting Act of 1972, Streets and Highways Code section 22500 et seq., (hereinafter the “Act”) to provide for the continued maintenance, operation and servicing of the public landscaping improvements installed within the boundaries of Drainage Facilities Assessment Districts Nos. 1, 2, and 3, (hereinafter the “Districts”); and
WHEREAS, the City Council has by previous resolutions established and levied annual assessments for the Districts pursuant to the provisions of the Act that provide for the collection of assessments by the County of San Bernardino on behalf of the City to pay for the annual maintenance and servicing of local landscaping and lighting improvements and facilities related thereto; and
WHEREAS, the Act provides for the annual preparation of an Engineer’s Report and the confirmation of the levy of assessments upon the lots and parcels of land within the Districts (hereinafter the “Properties”) to pay for the operation, maintenance and servicing of local landscaping improvements, and appurtenant facilities related thereto that provide special benefits to the Properties pursuant to the Act and the provisions of the California Constitution Article XIIID (hereinafter the “California Constitution”); and WHEREAS, pursuant to the Act and the California Constitution, the City Council desires to initiate proceedings for the annual levy of assessments on the Properties within the boundaries of the individual Districts for Fiscal Year 2026/2027 (commencing July 1, 2026, and ending June 30, 2027) to pay for the operation, maintenance, and servicing of local landscaping improvements, and appurtenant facilities installed therein that provide special benefits to the Properties; and
WHEREAS, the City has retained Willdan Financial Services as the Engineer of Work, for the purpose of assisting with the preparation of the annual Consolidated Engineer’s Report (hereinafter the “Report”) to be filed with the City Clerk in accordance with Chapter 4, Article 2 of the Act and the applicable provisions of the California Constitution.

NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF VICTORVILLE DOES HEREBY FIND, RESOLVE, DETERMINE AND ORDER AS FOLLOWS:

Section 1. Recitals.

That the recitals set forth above are true and correct, and together with the definitions set forth therein, are hereby made part of this Resolution by this reference.

Section 2. Initiate Proceedings.

That the City Council hereby initiates proceedings in accordance with the provisions of the Act, the California Constitution, and Government Code section 53750 et seq. for the Fiscal Year 2026/2027 annual assessments proposed to be levied and collected for the expenses necessary for the maintenance and operation of the improvements located within each District.

Section 3. The Improvements.

That the proposed improvements and services to be provided and for which the Properties within each District shall be assessed, include but are not limited to landscape improvements in and around drainage basins, channels, access roads, pumps, railing, block wall, chain link fence, structures, landscaping, irrigation systems, electric, water, landline and cell service utilities, lighting, signage, and hardscape, such as rock, decomposed granite, soil, asphalt, cement, curbing, etc. that shall be maintained by the City for the special benefit of the properties therein. The Report to be prepared in connection with these proceedings shall provide a more detailed description of the improvements and associated costs.

Section 4. Designation of Engineer; Engineer’s Report.

Section 5. Effective Date.

That this Resolution shall be effective immediately upon its adoption.

Section 6. Certification.

Attachment G
Resolution No. 26-031
RESOLUTION NO. 26-031

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF

VICTORVILLE ACTING IN ITS CAPACITY AS THE GOVERNING BODY

OF THE VICTORVILLE DRAINAGE FACILITIES ASSESSMENT
DISTRICTS NOS. 1, 2, AND 3, PRELIMINARILY APPROVING THE CONSOLIDATED ENGINEER’S REPORT FILED IN SUPPORT OF THE
LEVY OF ASSESSMENTS FOR FISCAL YEAR 2026/2027 PURSUANT

TO THE PROVISIONS OF THE LANDSCAPE AND LIGHTING ACT OF
1972 (CALIFORNIA STREETS AND HIGHWAYS CODE SECTION 22500 ET SEQ.)
WHEREAS, the City Council of the City of Victorville (the “City Council”) previously adopted a Resolution initiating the proceedings for the annual levy of assessments on lots and parcels of land within Drainage Facilities Assessment Districts Nos. 1, 2, and 3, (hereinafter the “Districts”) to provide for the continued maintenance, operation, and servicing of certain landscape improvements within the Districts; and WHEREAS, in accordance with the applicable provisions of the Landscaping and Lighting Act of 1972, Streets and Highways Code section 22500 et seq. (hereinafter the “Act”), the applicable provisions of Proposition 218 (Article XIIID of the California Constitution), and Government Code section 53750 et seq., the Engineer of Work has prepared and filed a Consolidated Engineer’s Report (hereinafter the “Report”) with the City Clerk relating to the annual assessments, which is now being submitted to the City Council for consideration and preliminary approval.

NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF VICTORVILLE DOES HEREBY FIND, RESOLVE, DETERMINE AND ORDER AS FOLLOWS:

Section 1. Recitals.

That the recitals set forth above are true and correct, and together with the definitions set forth therein, are hereby made part of this Resolution by this reference.

Section 2. Contents of Engineer’s Report.

Section 3. Approval of Engineer’s Report.

Section 4. Effective Date.

That this Resolution shall be effective immediately upon its adoption.

Section 5. Certification.

Attachment H
Resolution No. 26-032
RESOLUTION NO. 26-032

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF

VICTORVILLE ACTING IN ITS CAPACITY AS THE GOVERNING BODY

OF THE VICTORVILLE DRAINAGE FACILITIES ASSESSMENT
DISTRICTS NOS. 1, 2, AND 3, DECLARING ITS INTENTION TO LEVY

ANNUAL ASSESSMENTS ON PARCELS WITHIN DRAINAGE
FACILITIES ASSESSMENT DISTRICTS NOS. 1, 2, AND 3 FOR FISCAL YEAR 2026/2027, AND SETTING A PUBLIC HEARING ON THE

PROPOSED ASSESSMENTS, PURSUANT TO THE PROVISIONS OF
LANDSCAPE AND LIGHTING ACT OF 1972 (CALIFORNIA STREETS
AND HIGHWAYS CODE, SECTION 22500 ET. SEQ.)
WHEREAS, the City Council of the City of Victorville (hereinafter the “City”) pursuant to the provisions of the Landscaping and Lighting Act of 1972, being Part 2, Division 15 of the California Streets and Highways Code, commencing with Section 22500 (hereinafter the “Act”), did initiate proceedings for the proposed levy and collection of annual special benefit assessments on the lots and parcels of land (hereinafter the “Properties”) within Drainage Facilities Assessment Districts Nos. 1, 2, and 3 (hereinafter the “Districts”) for Fiscal Year 2026/2027; and
WHEREAS, the City Council desires to levy and collect annual assessments against the Properties within said Districts to pay for the costs and expenses related to the maintenance, servicing, and operation of landscape improvements that provide special benefits to the Properties as authorized by the Act and the provisions of the California Constitution Article XIIID (hereinafter the “California Constitution”); and WHEREAS, Willdan Financial Services, as the designated Engineer of Work, has prepared and filed with the City Clerk a Consolidated Engineer’s Report (hereinafter the “Report”) in connection with the proposed levy of assessments in the Districts for Fiscal Year 2026/2027 (said fiscal year beginning July 1, 2026 and ending June 30, 2027) in accordance with the Act and the California Constitution; and said Report has been presented to and preliminarily approved by the City Council; and WHEREAS, as outlined in the Report, the proposed annual assessment rates are not proposed to increase above the previously approved Maximum Assessment Rate, as defined in the Report; and
WHEREAS, pursuant to the California Constitution, Sections 22620 through 22630 of the Act, and Government Code section 53750 et seq., the City Council desires to set a public hearing to allow interested parties the opportunity to hear and be heard on the proposed assessments to be levied.

NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF VICTORVILLE DOES HEREBY FIND, RESOLVE, DETERMINE AND ORDER AS FOLLOWS:

Section 1. Recitals.

That the recitals set forth above are true and correct, and together with the definitions set forth therein, are hereby made part of this Resolution by this reference.

Section 2. Improvements.

The proposed improvements and services to be provided and for which the Properties within each District shall be assessed, include but are not limited to landscape improvements in and around drainage basins, channels, access roads, pumps, railing, block wall, chain link fence, structures, landscaping, irrigation systems, electric, water, landline and cell service utilities, lighting, signage, and hardscape, such as rock, decomposed granite, soil, asphalt, cement, curbing, etc. The Report prepared in connection with these proceedings provides a more detailed description of the improvements and associated costs.

Section 3. Intention to Levy Assessments.

Section 4. Public Hearing.

Section 5. Notice.

That the City Council hereby authorizes and directs the City Clerk or their designee to give notice of the Public Hearing pursuant to Streets and Highways Code Section 22552 and 22553, as applicable.

Section 6. Effective Date.

That this Resolution shall be effective immediately upon its adoption.

Section 7. Certification.

Attachment I
Resolution No. 26-033
RESOLUTION NO. 26-033

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF

VICTORVILLE ACTING IN ITS CAPACITY AS THE GOVERNING BODY

OF THE VICTORVILLE LANDSCAPE MAINTENANCE ASSESSMENT
DISTRICT NOS. 1, 2, 3, 4, 5, 6, 7, AND 8, INITIATING PROCEEDINGS

FOR THE ANNUAL LEVY OF ASSESSMENTS RELATED THERETO
FOR FISCAL YEAR 2026/2027, PURSUANT TO THE PROVISIONS OF THE LANDSCAPE AND LIGHTING ACT OF 1972 (CALIFORNIA
STREETS AND HIGHWAYS CODE SECTION 22500 ET SEQ.)
WHEREAS, pursuant to the Landscaping and Lighting Act of 1972, Streets and Highways Code section 22500 et seq. (hereinafter the “Act”) to provide for the continued maintenance, operation, and servicing of the public landscaping improvements installed within the boundaries of Landscape Maintenance Assessment Districts Nos. 1, 2, 3, 4, 5, 6, 7, and 8 (hereinafter the “Districts”); and
WHEREAS, the City Council has by previous resolutions established and levied annual assessments for the Districts pursuant to the provisions of the Act that provide for the collection of assessments by the County of San Bernardino on behalf of the City to pay for the annual maintenance and servicing of local landscaping and lighting improvements and facilities related thereto; and
WHEREAS, the Act provides for the annual preparation of an Engineer’s Report and the confirmation of the levy of assessments upon the lots and parcels of land within the Districts (hereinafter the “Properties”) to pay for the for the operation, maintenance and servicing of local landscaping improvements, and appurtenant facilities related thereto that provide special benefits to the Properties pursuant to the Act and the provisions of the California Constitution Article XIIID (hereinafter the “California Constitution”); and
WHEREAS, pursuant to the Act and the California Constitution, the City Council desires to initiate proceedings for the annual levy of assessments on the Properties within the boundaries of the individual Districts for Fiscal Year 2026/2027 (commencing July 1, 2026, and ending June 30, 2027) to pay for the operation, maintenance, and servicing of local landscaping improvements, and appurtenant facilities installed therein that provide special benefits to the Properties; and
WHEREAS, the City has retained Willdan Financial Services as the Engineer of Work, for the purpose of assisting with the preparation of the annual Consolidated Engineer’s Report (hereinafter the “Report”) to be filed with the City Clerk in accordance with Chapter 4, Article 2 of the Act and the applicable provisions of the California Constitution.

NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF VICTORVILLE DOES HEREBY FIND, RESOLVE, DETERMINE AND ORDER AS FOLLOWS:

Section 1. Recitals.

That the recitals set forth above are true and correct, and together with the definitions set forth therein, are hereby made part of this Resolution by this reference.

Section 2. Initiate Proceedings.

Section 3. The Improvements.

That the proposed improvements and services to be provided and for which the Properties within each District shall be assessed, include but are not limited to the regular maintenance, operation and incidental expenses related to the landscaping and irrigation improvements within the public right-of-ways, open spaces, or easements that shall be maintained by the City for the special benefit of the properties therein. The Report to be prepared in connection with these proceedings shall provide a more detailed description of the improvements and associated costs.

Section 4. Designation of Engineer; Engineer’s Report.

Section 5. Effective Date.

That this Resolution shall be effective immediately upon its adoption.

Section 6. Certification.

Attachment J
Resolution No. 26-034
RESOLUTION NO. 26-034

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF

VICTORVILLE ACTING IN ITS CAPACITY AS THE GOVERNING BODY

OF THE VICTORVILLE LANDSCAPE MAINTENANCE ASSESSMENT
DISTRICT NOS. 1, 2, 3, 4, 5, 6, 7, AND 8, PRELIMINARILY APPROVING THE CONSOLIDATED ENGINEER’S REPORT FILED IN SUPPORT OF
THE LEVY OF ASSESSMENTS FOR FISCAL YEAR 2026/2027

PURSUANT TO THE PROVISIONS OF THE LANDSCAPE AND
LIGHTING ACT OF 1972 (CALIFORNIA STREETS AND HIGHWAYS
CODE SECTION 22500 ET SEQ.)
WHEREAS, the City Council of the City of Victorville (the “City Council”) previously adopted a Resolution initiating the proceedings for the annual levy of assessments on lots and parcels of land within Landscape Maintenance Assessment District Nos. 1, 2, 3, 4, 5, 6, 7, and 8 (hereinafter the “Districts”) to provide for the continued maintenance, operation, and servicing of certain landscape improvements within the Districts; and WHEREAS, in accordance with the applicable provisions of the Landscaping and Lighting Act of 1972, Streets and Highways Code section 22500 et seq. (hereinafter the “Act”), the applicable provisions of Proposition 218 (Article XIIID of the California Constitution), and Government Code section 53750 et seq., the Engineer of Work has prepared and filed a Consolidated Engineer’s Report (hereinafter the “Report”) with the City Clerk relating to the annual assessments, which is now being submitted to the City Council for consideration and preliminary approval.

NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF VICTORVILLE DOES HEREBY FIND, RESOLVE, DETERMINE AND ORDER AS FOLLOWS:

Section 1. Recitals.

That the recitals set forth above are true and correct, and together with the definitions set forth therein, are hereby made part of this Resolution by this reference.

Section 2. Contents of Engineer’s Report.

That the Report presented to for City Council consideration contains the following:
a. A description of the Improvements (Plans and Specifications); and b. The Method of Apportionment of the Assessment detailing the method of calculating the proportional special benefits and the annual assessment obligation for each affected parcel, including a description of the applicable Cost Inflator formulas that provide for annual inflationary adjustments to the maximum assessment rate currently in effect in Landscape Maintenance Assessment District Nos. 5, 6, 7, and 8; and
c. The Estimate of Costs for providing the improvements and services, and the current maximum assessment rate for properties in each District; and d. An Assessment Diagram (Boundary Map); and
e. An Assessment Roll containing the assessments to be levied for each Assessors’ Parcel Number (APN) within each District in accordance with the Estimate of Costs for each District.

Section 3. Approval of Engineer’s Report.

Section 4. Effective Date.

That this Resolution shall be effective immediately upon its adoption.

Section 5. Certification.

Attachment K
Resolution No. 26-035
RESOLUTION NO. 26-035

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF

VICTORVILLE ACTING IN ITS CAPACITY AS THE GOVERNING BODY

OF THE VICTORVILLE LANDSCAPE MAINTENANCE ASSESSMENT
DISTRICTS NOS. 1, 2, 3, 4, 5, 6, 7, AND 8, DECLARING ITS INTENTION

TO LEVY ANNUAL ASSESSMENTS ON PARCELS WITHIN
LANDSCAPE MAINTENANCE ASSESSMENT DISTRICTS NOS. 1, 2, 3, 4, 5, 6, 7, AND 8 FOR FISCAL YEAR 2026/2027, AND SETTING A

PUBLIC HEARING ON THE PROPOSED ASSESSMENTS, PURSUANT
TO THE PROVISIONS OF LANDSCAPE AND LIGHTING ACT OF 1972 (CALIFORNIA STREETS AND HIGHWAYS CODE, SECTION 22500 ET.

SEQ.)
WHEREAS, the City Council of the City of Victorville (hereinafter the “City”) pursuant to the provisions of the Landscaping and Lighting Act of 1972, being Part 2, Division 15 of the California Streets and Highways Code, commencing with Section 22500 (hereinafter the “Act”), did initiate proceedings for the proposed levy and collection of annual special benefit assessments on the lots and parcels of land (hereinafter the “Properties”) within Landscape Maintenance Assessments Districts Nos. 1, 2, 3, 4, 5, 6, 7, and 8 (hereinafter the “Districts”) for Fiscal Year 2026/2027; and WHEREAS, the City Council desires to levy and collect annual assessments against the Properties within said Districts to pay for the costs and expenses related to the maintenance, servicing, and operation of landscape improvements that provide special benefits to the Properties as authorized by the Act and the provisions of the California Constitution Article XIIID (hereinafter the “California Constitution”); and WHEREAS, Willdan Financial Services, as the designated Engineer of Work, has prepared and filed with the City Clerk a Consolidated Engineer’s Report (hereinafter the “Report”) in connection with the proposed levy of assessments in the Districts for Fiscal Year 2026/2027 (said fiscal year beginning July 1, 2026 and ending June 30, 2027) in accordance with the Act and the California Constitution; and said Report has been presented to and preliminarily approved by the City Council; and WHEREAS, as outlined in the Report, the proposed annual assessment rates are not proposed to increase above the previously approved Maximum Assessment Rate, as defined in the Report; and
WHEREAS, pursuant to the California Constitution, Sections 22620 through 22630 of the Act, and Government Code section 53750 et seq., the City Council desires to set a public hearing to allow interested parties the opportunity to hear and be heard on the proposed assessments to be levied.

NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF VICTORVILLE DOES HEREBY FIND, RESOLVE, DETERMINE AND ORDER AS FOLLOWS:

Section 1. Recitals.

That the recitals set forth above are true and correct, and together with the definitions set forth therein, are hereby made part of this Resolution by this reference.

Section 2. Improvements.

The proposed improvements and services to be provided and for which the Properties within each District shall be assessed, include but are not limited to the regular maintenance, operation and incidental expenses related to the landscaping and irrigation improvements within the public right-of-ways, open spaces, or easements that shall be maintained by the City for the special benefit of the properties therein. The Report prepared in connection with these proceedings provides a more detailed description of the improvements and associated costs.

Section 3. Intention to Levy Assessments.

Section 4. Public Hearing.

Section 5. Notice.

That the City Council hereby authorizes and directs the City Clerk or their designee to give notice of the Public Hearing pursuant to Streets and Highways Code Section 22552 and 22553, as applicable.

Section 6. Effective Date.

That this Resolution shall be effective immediately upon its adoption.

Section 7. Certification.

Attachment L
Resolution No. 26-036
RESOLUTION NO. 26-036

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF

VICTORVILLE ACTING IN ITS CAPACITY AS THE GOVERNING BODY

OF THE VICTORVILLE CITY-WIDE STREET LIGHTING ASSESSMENT

DISTRICT, INITIATING PROCEEDINGS FOR THE ANNUAL LEVY OF ASSESSMENTS RELATED THERETO FOR FISCAL YEAR 2026/2027,

PURSUANT TO THE PROVISIONS OF THE LANDSCAPE AND
LIGHTING ACT OF 1972 (CALIFORNIA STREETS AND HIGHWAYS
CODE SECTION 22500 ET SEQ.)
WHEREAS, pursuant to the Landscaping and Lighting Act of 1972, Streets and Highways Code section 22500 et seq. (hereinafter the “Act”) to provide for the continued maintenance, operation and servicing of the public lighting improvements installed within the boundaries of the City-Wide Street Lighting Assessment District (hereinafter the “District”); and
WHEREAS, the City Council has by previous resolutions established and levied annual assessments for the District pursuant to the provisions of the Act that provide for the collection of assessments by the County of San Bernardino on behalf of the City to pay for the annual maintenance and servicing of local lighting improvements and facilities related thereto; and
WHEREAS, the Act provides for the annual preparation of an Engineer’s Report and the confirmation of the levy of assessments upon the lots and parcels of land within the District (hereinafter the “Properties”) to pay for the for the operation, maintenance, and servicing of local lighting improvements, and appurtenant facilities related thereto that will provide special benefits to the Properties pursuant to the Act and the provisions of the California Constitution Article XIIID (hereinafter the “California Constitution”); and WHEREAS, pursuant to the Act and the California Constitution, the City Council desires to initiate proceedings for the annual levy of assessments on the Properties within the boundaries of the individual Districts for Fiscal Year 2026/2027 (commencing July 1, 2026, and ending June 30, 2027) to pay for the operation, maintenance, and servicing of local lighting improvements, and appurtenant facilities installed therein that provide special benefits to the Properties; and
WHEREAS, the City has retained Willdan Financial Services as the Engineer of Work, for the purpose of assisting with the preparation of the annual Consolidated Engineer’s Report (hereinafter the “Report”) to be filed with the City Clerk in accordance with Chapter 4, Article 2 of the Act and the applicable provisions of the California Constitution.

NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF VICTORVILLE DOES HEREBY FIND, RESOLVE, DETERMINE AND ORDER AS FOLLOWS:

Section 1. Recitals.

That the recitals set forth above are true and correct, and together with the definitions set forth therein, are hereby made part of this Resolution by this reference.

Section 2. Initiate Proceedings.

Section 3. The Improvements.

That the proposed improvements and services to be provided and for which the Properties within the District shall be assessed, include but are not limited to the operation, maintenance, rehabilitation, replacement, and servicing of the street lighting, traffic signals, and appurtenant facilities, including but not limited to personnel, contractual services, energy, utilities (such as water), graffiti removal, construction activities (such as grading, concrete, pavement, etc.), installation of new systems and facilities, operation, maintenance, rehabilitation, and servicing of the facilities described herein that shall be maintained by the City for the special benefit of the properties therein. The Report to be prepared in connection with these proceedings shall provide a more detailed description of the improvements and associated costs.

Section 4. Designation of Engineer; Engineer’s Report.

That the City Council hereby orders the Engineer of Work to prepare and file with the City Clerk a Report concerning the proposed levy of special benefit assessments for the properties within the boundaries of the District for the Fiscal Year 2026/2027, in accordance with Chapter 3 Section 22622 of the Act. Said Report shall establish the budget of anticipated expenses and the resulting proposed assessment pursuant to the provisions of the Act and the California Constitution.

Section 5. Effective Date.

That this Resolution shall be effective immediately upon its adoption.

Section 6. Certification.

Attachment M
Resolution No. 26-037
RESOLUTION NO. 26-037

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF

VICTORVILLE ACTING IN ITS CAPACITY AS THE GOVERNING BODY

OF THE VICTORVILLE CITY-WIDE STREET LIGHTING ASSESSMENT

DISTRICT, PRELIMINARILY APPROVING THE CONSOLIDATED
ENGINEER’S REPORT FILED IN SUPPORT OF THE LEVY OF
ASSESSMENTS FOR FISCAL YEAR 2026/2027 PURSUANT TO THE
PROVISIONS OF THE LANDSCAPE AND LIGHTING ACT OF 1972
(CALIFORNIA STREETS AND HIGHWAYS CODE SECTION 22500 ET
SEQ.)
WHEREAS, the City Council of the City of Victorville (the “City Council”) previously adopted a Resolution initiating the proceedings for the annual levy of assessments on lots and parcels of land within the City-Wide Street Lighting Assessment District (hereinafter the “District”) to provide for the continued maintenance, operation, and servicing of local lighting improvements within the District; and WHEREAS, in accordance with the applicable provisions of the Landscaping and Lighting Act of 1972, Streets and Highways Code section 22500 et seq. (hereinafter the “Act”), the applicable provisions of Proposition 218 (Article XIIID of the California Constitution), and Government Code section 53750 et seq., the Engineer of Work has prepared and filed a Consolidated Engineer’s Report (hereinafter the “Report”) with the City Clerk relating to the annual assessments, which is now being submitted to the City Council for consideration and preliminary approval.

NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF VICTORVILLE DOES HEREBY FIND, RESOLVE, DETERMINE AND ORDER AS FOLLOWS:

Section 1. Recitals.

That the recitals set forth above are true and correct, and together with the definitions set forth therein, are hereby made part of this Resolution by this reference.

Section 2. Contents of Engineer’s Report.

That the Report presented to for City Council consideration contains the following:
a. A description of the Improvements (Plans and Specifications); and b. The Method of Apportionment of the Assessment detailing the method of calculating the proportional special benefits and the annual assessment obligation for each affected parcel, including a description of the applicable Cost Inflator formula that provides for annual inflationary adjustments to the maximum assessment rate currently in effect in the District; and c. The Estimate of Costs for providing the improvements and services, and the current maximum assessment rate for properties in each District; and d. An Assessment Diagram (Boundary Map); and
e. An Assessment Roll containing the assessments to be levied for each Assessors’ Parcel Number (APN) within each District in accordance with the Estimate of Costs for each District.

Section 3. Approval of Engineer’s Report.

Section 4. Effective Date.

That this Resolution shall be effective immediately upon its adoption.

Section 5. Certification.

Attachment N
Resolution No. 26-038
RESOLUTION NO. 26-038

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF

VICTORVILLE ACTING IN ITS CAPACITY AS THE GOVERNING BODY

OF THE VICTORVILLE CITY-WIDE STREET LIGHTING ASSESSMENT

DISTRICT, DECLARING ITS INTENTION TO LEVY ANNUAL

ASSESSMENTS ON PARCELS WITHIN CITY-WIDE STREET LIGHTING ASSESSMENT DISTRICT FOR FISCAL YEAR 2026/2027, AND SETTING

A PUBLIC HEARING ON THE PROPOSED ASSESSMENTS,

PURSUANT TO THE PROVISIONS OF LANDSCAPE AND LIGHTING
ACT OF 1972 (CALIFORNIA STREETS AND HIGHWAYS CODE,
SECTION 22500 ET. SEQ.)
WHEREAS, the City Council of the City of Victorville (hereinafter the “City”) pursuant to the provisions of the Landscaping and Lighting Act of 1972, being Part 2, Division 15 of the California Streets and Highways Code, commencing with Section 22500 (hereinafter the “Act”), did initiate proceedings for the proposed levy and collection of annual special benefit assessments on the lots and parcels of land (hereinafter the “Properties”) within City-Wide Street Lighting Assessments District (hereinafter the “Districts”) for Fiscal Year 2026/2027; and
WHEREAS, the City Council desires to levy and collect annual assessments against the Properties within said Districts to pay for the costs and expenses related to the maintenance, servicing, and operation of landscape improvements that provide special benefits to the Properties as authorized by the Act and the provisions of the California Constitution Article XIIID (hereinafter the “California Constitution”); and WHEREAS, Willdan Financial Services, as the designated Engineer of Work, has prepared and filed with the City Clerk a Consolidated Engineer’s Report (hereinafter the “Report”) in connection with the proposed levy of assessments in the Districts for Fiscal Year 2026/2027 (said fiscal year beginning July 1, 2026 and ending June 30, 2027) in accordance with the Act and the California Constitution; and said Report has been presented to and preliminarily approved by the City Council; and WHEREAS, as outlined in the Report, the proposed annual assessment rates are not proposed to increase above the previously approved Maximum Assessment Rate, as defined in the Report; and
WHEREAS, pursuant to the California Constitution, Sections 22620 through 22630 of the Act, and Government Code section 53750 et seq., the City Council desires to set a public hearing to allow interested parties the opportunity to hear and be heard on the proposed assessments to be levied.

NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF VICTORVILLE DOES HEREBY FIND, RESOLVE, DETERMINE AND ORDER AS FOLLOWS:

Section 1. Recitals.

That the recitals set forth above are true and correct, and together with the definitions set forth therein, are hereby made part of this Resolution by this reference.

Section 2. Improvements.

The proposed improvements and services to be provided and for which the Properties within the District shall be assessed, include but are not limited to the operation, maintenance, rehabilitation, replacement, and servicing of the street lighting, traffic signals, and appurtenant facilities, including but not limited to personnel, contractual services, energy, utilities (such as water), graffiti removal, construction activities (such as grading, concrete, pavement, etc.), installation of new systems and facilities, operation, maintenance, rehabilitation, and servicing of the facilities described herein that shall be maintained by the City for the special benefit of the properties therein. The Report prepared in connection with these proceedings provides a more detailed description of the improvements and associated costs.

Section 3. Intention to Levy Assessments.

Section 4. Public Hearing.

Section 5. Notice.

That the City Council hereby authorizes and directs the City Clerk or their designee to give notice of the Public Hearing pursuant to Streets and Highways Code Section 22552 and 22553, as applicable.

Section 6. Effective Date.

That this Resolution shall be effective immediately upon its adoption.

Section 7. Certification.

Item Number: 18
City Council / Board of Directors
Written Communications
Meeting of: June 2, 2026
Submitted By:

Doug Mathews, Director of Public Works and Water

Subject:

Amendment No. 8 to the Waste Disposal Agreement Between the County of San Bernardino and the City of Victorville
Recommendation:

That the Honorable City Council authorize the Mayor to execute Amendment No. 8 to the Waste Disposal Agreement between the County of San Bernardino and the City of Victorville.

Fiscal Impact:

As part of the Waste Disposal Agreement (WDA), the City will pay 83 percent (83%) of the published Gate Rate at the landfill. Based on the current published Gate Rate of $49.49 per ton, the City’s disposal rate will be $41.08 per ton, resulting in additional savings of $0.99 per ton compared to the current WDA rate.

Based on the past year’s activity, the City’s additional annual savings are estimated at approximately $86,860, resulting in total annual savings of approximately $737,850 per year compared to the Gate Rate. Over the remaining nine years of the agreement, the City is projected to save approximately $6.6 million.

These projected cost savings will be reflected in account: 4260400-52325 (Solid Waste – Disposal Charges).

Strategic Plan Goal:

This item aligns with Goal A of the Strategic Plan, Financial Sustainability. By partnering with San Bernardino County and other WDA cities, the City is ensuring it is obtaining the best value for its waste disposal.

Background:

Just outside the City’s limits, San Bernardino County has operated the Victorville landfill.

The facility opened in 1955 and is approximately 491 acres. Solid waste from the City’s residential, commercial, and industrial customers are collected by the City’s franchised hauler, Victorville Disposal (Burrtec) and disposed of at San Bernardino County’s Victorville Landfill, located at 18600 Stoddard Wells Rd.

In December 1997, the City of Victorville entered into a WDA with the County of San Bernardino. Under the terms of the WDA, the City agreed to deliver all Controllable Waste to the County’s Victorville landfill for 15 years, and the County agreed to guarantee landfill disposal capacity at its landfill. In addition, the County reduced the disposal fee for the City’s Controllable Waste by $4.50 per ton from the regular tipping fee. The County further agreed that the City (and other communities which adopted the WDA) would continue to receive the lowest rate available for use of the County landfill. The WDA outlined a method to adjust rates each year in July, using a formula which incorporates the Producer Price Index—Industrial Commodities, and the Employment Cost Index. Eventually, a total of 15 municipalities within the County adopted and signed the WDA.

The WDA has been amended several times since its adoption, as noted below:
• Amendment No. 1 was approved in February 2002 and allowed for additional refuse tonnage (“Article 19” tonnage) to be brought into the landfill system. The amendment included a revenue sharing agreement with WDA contract cities for revenues generated from the additional tonnage.
• Amendment No. 2 was approved in June 2003 and increased the maximum allowable tonnage of Article 19 refuse per year (refuse accepted from the contracted landfill operator originating from outside of the County). • Amendment No. 3 was approved in February 2011 and made minor revisions to the formula for escalation so that changes could be made earlier in the year to coincide with the County’s and cities’ fiscal year calendars. • Amendment No. 4 was approved in October 2012 and extended the term of the agreement for an additional 3½ years, through June 30, 2016. • Amendment No. 5 was approved in May 2016 and extended the term of the agreement for five years, through June 30, 2021. In addition, a fixed $0.82 per ton credit was included per year for the term of the WDA. The Amendment also allowed the County to enter into agreements to accept in-County waste from non-WDA users of the County disposal system at a rate lower than the WDA Contract Rate in exchange for sharing the net revenue generated from those agreements. • Amendment No. 6 was approved in June 2021 and extended the term of the agreement for five years, through June 30, 2026. In addition, the WDA jurisdictions received a one-time credit of $0.98/ton for FY 21/22.
• Amendment No. 7 was approved in June 2022 and established a cap on the WDA rate so that the rate could not exceed 85 percent of the Gate Rate. Although the rate increased from $38.00 per ton to $40.75 per ton, the amendment resulted in subsequent savings in comparison to what the rate would have been with the previous amendment at $43.41 per ton. Additionally, the amendment removed the option to terminate the agreement for the City’s convenience for the remainder of the WDA term (through June 30, 2026).

Victorville’s residents and businesses disposed of approximately 87,735 tons of refuse last year through the program. The City is billed each month by San Bernardino County Solid Waste Management for disposal of this waste. The posted landfill disposal costs, known as the “Gate Rate,” are currently $49.49 per ton and through the City’s WDA, the City is currently paying $42.07 per ton, which is 85 percent (85%) of the Gate Rate. The cost for disposal is incorporated into the fee for Solid Waste Services, which the City bills to residential and commercial customers each month.

The WDA has provided the City with long-term, guaranteed disposal capacity at a discounted rate lower than the Gate Rate charged to other landfill users. The WDA, as currently amended, has also established a formula for adjusting the rate each year.

In addition to the WDA cities, the County also has an agreement with their landfill operator, Athens, for disposal of Controllable Waste.

Discussion:

Staff, working together with the staff of the other WDA cities, have been negotiating the amendment to the WDA for close to a year. The team negotiating the contract reviewed WDA city waste streams, as well as other waste streams being generated outside the County.

Due to landfill capacity issues within other counties, waste streams from outside the County have increased. For example, the Chiquita Canyon Landfill in Los Angeles County, had a sudden, unplanned shutdown on January 1, 2023. Additionally, other landfills in Los Angeles County are reaching the end of their useful lives, as permitted by the state. This resulted in a sudden shift in landfill costs in Los Angeles County. For example, the non-Antelope Valley Gate Rate at the Lancaster Landfill is currently $117.53 per ton with a $89.51 minimum for residential waste, while the Gate Rate at the Victorville Landfill is $49.49 and the minimum rate for residential waste is $13.71 for less than 300 pounds. Other landfills in Los Angeles County either limit their availability to select communities or also have comparable rates.

This has caused a ripple effect, with waste haulers depending on landfills outside of Los Angeles County to meet their waste needs. Staff have also spoken with staff representing a jurisdiction in Orange County and learned they are seeing the same effects.

The queue times at the Victorville landfill have increased, causing an impact to Burrtec’s hauling schedule, extended waiting for City staff hauling debris to the landfill, and to City stakeholders who are self-hauling to the landfill. On a few occasions, the Victorville Landfill reached its maximum daily capacity and was forced to shut down and not take waste. As such issues arise, they are brought to the County staff’s attention so modifications can be made to daily landfill operations to prevent further disruption.

Additionally, San Bernardino County’s current contracted landfill operator (Athens) is a waste hauler with a larger presence in Los Angeles County than in San Bernardino County. In negotiating their agreement with the County, they were able to secure a lower waste disposal rate than WDA cities. Currently their rates are $37.83 at the Victorville landfill and $41.52 at the Mid-Valley landfill, with a temporary measure which increases their rates as they exceed certain thresholds. The temporary measure will expire at the end of the calendar year.

Historically, the difference in rates has been an issue of contention between WDA cities and the County. WDA cities maintain that although the WDA permits the County to contract with non-WDA cities, they have a Most Favored Nation Clause in Section 3.5, which in part states:
“…in no event shall such agreements have terms and provisions more favorable than the terms and provisions of this Agreement (including but not limited to the Contract Rate and availability of disposal capacity) unless the County has first offered the City such more favorable contract (or amendments to this Agreement).” However, the County maintains they do not agree. Amendment No. 5 did address this to a lesser degree, but it was limited to San Bernardino County cities that were non-WDA cities.

The WDA cities have continued to push for rates comparable to, if not better, than the County’s contracted operator. During the March 10, 2026, County Board of Supervisors meeting, when the County provided a workshop on the Solid Waste operation and related rates, the Board of Supervisors demonstrated a consensus that WDA rates should not exceed the rates paid for waste being imported to the County. In response, County staff recommended a one-year extension to the WDA with the current terms, which would allow them the opportunity to perform a thorough system-wide financial analysis and rate study.

In evaluating this proposal, members of the WDA were concerned about how long a thorough study would take to complete. Additionally, there were concerns about the effectiveness of the study since the County’s landfill operator agreement will remain in effect until June 30, 2035, making it difficult to implement changes if the findings were to require changes to that agreement. Therefore, the proposed amendment was negotiated with the County instead.

Proposed Amendment No. 8 to the WDA will reduce the rate the City pays for disposal to $41.08 per ton, which is 83 percent (83%) of the Gate Rate (saving an additional $0.99 per ton compared to the current rate, which staff projects to amount to $86,860 for the first year). Additionally, the amendment will extend the term of the WDA through June 30, 2035, to run concurrent with the County’s contract landfill operator.

Although the County’s landfill operator will still have lower rates for the time being, those rates are subject to an annual escalator. Through the proposed amendment to the WDA, a rate decrease was negotiated whereby WDA cities will continue to have rates lower than the Gate Rate. Additionally, the extension to the term of the WDA agreement to coincide with that of the County’s landfill operator will allow WDA cities to continue advocating for a thorough system-wide financial analysis and rate study to support any future rates adjustments or contract amendments.

Staff from all WDA cities, including Victorville staff, agreed to recommend the subject amendment to their respective councils since it meets the current needs of each jurisdiction. City staff will continue to closely monitor the agendas of upcoming County Board of Supervisor meetings to review and assess the impact of any items brought forward for consideration related to adjusting the Gate Rate or amending the contract with the County’s landfill operator (Athens) to remain prepared to protect the City’s best interests.

Staff recommends the City Council authorize the Mayor to execute Amendment No. 8 to the Waste Disposal Agreement between the County of San Bernardino and the City of Victorville.

Staff remains available for any questions the Council may have.

Prepared By:

Benjamin Lucha, Environmental Programs Manager
Attachments: A. Amendment No. 8 Waste Disposal Agreement Attachment A
Amendment No. 8
Waste Disposal
Agreement
AMENDMENT NO. 8 TO THE
WASTE DISPOSAL AGREEMENT NO. 97-1052
On December 16, 1997, the City of Victorville (“City”) and the County of San Bernardino (“County”) entered into a Waste Disposal Agreement (“WDA”). The parties hereby amend the WDA, on the Effective Date as provided herein, by their respective execution of this agreement (hereinafter “Amendment’).

Recitals
A. The parties have previously entered into the following amendments to the WDA. Amendment No. 1 to the WDA was to implement the “Article 19 Solid Waste” component of the County’s waste management system and define the City’s share of that revenue. Amendment No. 2 was to increase the annual maximum limits of “Article 19 Solid Waste” in the County landfill system. Amendment No. 3 allowed the County to calculate the annual cost of living adjustment earlier in the calendar year. Amendment No. 4 extended the end date of the WDA to June 30, 2016. Amendment No. 5 extended the term of the WDA to June 30, 2021, applied an annual fixed WDA renewal discount adjustment of $0.82 per ton for the term of the WDA, and allowed the County to enter into agreements to accept in-County waste from non-WDA users of the Disposal System at a rate lower than the WDA Contract Rate in exchange for sharing the net revenue generated from those agreements. Amendment No. 6 reset the WDA Contract Rate and extended the term for five (5) years to June 30, 2026. Amendment No. 7 capped the WDA Contract Rate in order to maintain a 15% buffer between the WDA Contract Rate and the County’s posted gate rate.

B. In connection with the ongoing administration of the WDA, the parties have determined it is now in their best interests to extend the term 9 years to June 30, 2035, adjust the WDA Contract Rate to be equal to 83% of the County’s posted gate rate, and eliminate the provision for annual adjustments.

NOW THEREFORE, in consideration of the forgoing recitals and the following covenants and promises the Parties agree as follows:

1. Section 4.2, entitled “CONTRACT RATE” is hereby deleted and replaced in its entirety to read:

SECTION 4.2 CONTRACT RATE. Effective July 1, 2026, and each July 1 thereafter during the term of the Agreement, the Contract Rate shall be equal to 83% of the County’s posted gate rate effective that July 1st. For July 1, 2026, the County’s posted gate rate is $49.49 ($61.49 minus the $12 CDSDP fee); therefore, the WDA Rate, effective July 1, 2026, will be $41.08 per ton.

Please note that, due to timing, in future years where the gate rate is recommended to be increased, the WDA rate notification letter may be delayed until final approval of the gate rate by the Board of Supervisors.

2. Section 5.2, entitled “CITY CONVENIENCE TERMINATION” is hereby deleted and replaced in its entirety to read:

SECTION 5.2 CITY CONVENIENCE TERMINATION. In exchange for adjusting the WDA Contract Rate to be equal to 83% of the County’s posted gate rate, the City agrees to commit to remaining a WDA City, with no provision to terminate without cause, for the remainder of the WDA Term.

3. Section 6.1, entitled “EFFECTIVE DATE AND TERM”, paragraph (A) Term, is hereby deleted and replaced in its entirety to read:

SECTION 6.1. EFFECTIVE DATE AND TERM. (A) Term. This Agreement shall become effective, shall be in full force and effect and shall be legally binding upon the City and the County from the Contract Date and shall continue in full force and effect until June 30, 2035, unless earlier terminated in accordance with its terms.

4. Effective Date. This Amendment shall be effective if and only when all fifteen cities/towns listed on Exhibit A have each adopted and executed a counterpart of this Amendment No. 8 (the amendment number may differ for each city/town listed on Exhibit A) and such amendment has been adopted and executed by the County on or before June 30, 2026. In all events, the conditions in the forgoing sentence shall occur otherwise this Amendment No. 8 shall be null and void and without any effect whatsoever.

5. This Amendment may be executed in any number of counterparts, each of which so executed shall be deemed to be an original, and such counterparts shall together constitute one and the same Amendment.

The parties shall be entitled to sign and transmit an electronic signature of this Amendment (whether by facsimile, PDF or other email transmission), which signature shall be binding on the party whose name is contained therein. Each party providing an electronic signature agrees to promptly execute and deliver to the other party an original signed Amendment upon request.

6. Except as modified in this Amendment (or in any prior Amendment(s)) all other terms and conditions of the WDA shall remain in full force and effect.
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IN WITNESS WHEREOF, San Bernardino County and the City have each caused this Amendment to be subscribed by its respective duly authorized persons, on its behalf.

SAN BERNARDINO COUNTY City of Victorville
(Print or type name of corporation, company, contractor, etc.) By
Dawn Rowe, Chair, Board of Supervisors (Authorized signature - sign in blue ink) Dated: Name
SIGNED AND CERTIFIED THAT A COPY OF THIS (Print or type name of person signing contract)

DOCUMENT HAS BEEN DELIVERED TO THE
CHAIRMAN OF THE BOARD Title
Lynna Monell
Clerk of the Board of Supervisors
of San Bernardino County
(Print or Type)
By Dated:

Deputy
Address 14343 Civic Drive, P.O. Box 5001
Victorville, CA 92393-5001

EXHIBIT A

CITIES/TOWNS WITH A WASTE DELIVERY AGREEMENT

WITH THE COUNTY OF SAN BERNARDINO
OFFERED THIS AMENDMENT JUNE 2026
FOR AN AGREEMENT END DATE OF JUNE 30, 2035

1. ADELANTO

2. APPLE VALLEY

3. BARSTOW

4. BIG BEAR LAKE

5. COLTON

6. FONTANA

7. GRAND TERRACE

8. HESPERIA

9. HIGHLAND

10. LOMA LINDA

11. RIALTO

12. TWENTYNINE PALMS

13. VICTORVILLE

14. YUCAIPA

15. YUCCA VALLEY
Item Number: 19
City Council / Board of Directors
Written Communications
Meeting of: June 2, 2026
Submitted By:

Jennifer Thompson, City Clerk

Subject:

Calling for the General Municipal Election and Consolidating with the Statewide Election with the San Bernardino County Registrar of Voters
Recommendation:

That Your Honorable City Council:
(1) Adopt Resolution No. 26-040 for the holding of a General Municipal Election; and (2) Adopt Resolution No. 26-041 for the consolidation of the General Municipal Election Fiscal Impact:

Election expenses in the amount of $305,000 have been budgeted for Fiscal Year 2026- 2027 in expense account 1001251-52300. The exact election cost is not known until after the election. The past General Election costs were as follows:
2024: $ 36,751 (second district-based election presidential election – three districts) 2022: $ 10,065 (first district-based election non-presidential election – two districts) 2020: $139,793 (first year of all eligible voters receiving mail ballots) 2016: $ 63,009
2012: $ 46,333
Discussion:

The City's General Municipal Election shall be held on November 3, 2026, for the election of two members of the City Council, one in District 2, and one in District 4, to serve a fouryear term. Elections Code Section 10403 allows the City to file a resolution with the County of San Bernardino requesting consolidation of the Municipal Election and all related election services with the County Election Department. Therefore, staff recommends that the City Council adopt Resolution No. 26-040 for the holding of a General Municipal Election and Resolution No. 26-041 for the consolidation of the General Municipal Election.

Staff remain available for any questions or comments you might have.

Attachments: A. Resolution 26-040 – Holding of General Municipal Election B. Resolution 26-041 – Consolidation of General Municipal Election C. Registrar of Voters Election Cost Estimate

ATTACHMENT A
Resolution 26-040 – Holding
of General Municipal
Election
RESOLUTION NO. 26-040

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF

VICTORVILLE, CALIFORNIA, CALLING FOR THE HOLDING OF A

GENERAL MUNICIPAL ELECTION TO BE HELD ON TUESDAY,
NOVEMBER 3, 2026, FOR THE ELECTION OF CERTAIN OFFICERS AS

REQUIRED BY THE PROVISIONS OF THE LAWS OF THE STATE OF

CALIFORNIA RELATING TO MUNICIPAL ELECTIONS
WHEREAS, under the provisions of the laws relating to municipal elections in the State of California, a General Municipal Election shall be held on Tuesday, November 3, 2026, for the election of Municipal Officers.

NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF VICTORVILLE, CALIFORNIA, DOES RESOLVE, DECLARE, DETERMINE AND ORDER AS FOLLOWS:

SECTION 1. That pursuant to the requirements of the laws of the State of California relating to municipal elections, there is called and ordered to be held in the City of Victorville, California, on Tuesday, November 3, 2026, a General Municipal Election for the purpose of electing two (2) Members of the City Council for the full term of four years for Districts 2 and 4.

SECTION 2. That the ballots to be used at the election shall be in form and content as required by law.

SECTION 3. That the City Clerk is authorized, instructed and directed to coordinate with the County of San Bernardino Registrar of Voters to procure and furnish any and all official ballots, notices, printed matter and all supplies, equipment and paraphernalia that may be necessary in order to properly and lawfully conduct the election.

SECTION 4. That the polls for the election shall be open at seven o’clock a.m. on the day of the election and shall remain open continuously from that time until eight o’clock p.m. on the same day when the polls shall be closed, pursuant to Election Code §10242, except as provided in §14401 of the Elections Code of the State of California.

SECTION 5. That in all particulars not recited in this Resolution, the election shall be held and conducted as provided by law for holding municipal elections.

SECTION 6. That notice of the time and place of holding the election is given and the City Clerk is authorized, instructed and directed to give further or additional notice of the election in time, form and manner as required by law.

SECTION 7. The City Clerk shall certify to the passage and adoption of this Resolution and enter it into the book of original Resolutions.

SECTION 8. The City Council authorizes the City Clerk to administer said election and all reasonable and actual election expenses shall be paid by the City upon presentation of a properly submitted bill.

ATTACHMENT B
Resolution 26-041 –
Consolidation of General
Municipal Election
RESOLUTION NO. 26-041

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF

VICTORVILLE, CALIFORNIA, REQUESTING THE BOARD OF

SUPERVISORS OF THE COUNTY OF SAN BERNARDINO TO

CONSOLIDATE A GENERAL MUNICIPAL ELECTION TO BE HELD ON
TUESDAY, NOVEMBER 3, 2026, WITH THE STATEWIDE ELECTION TO BE HELD ON THE DATE PURSUANT TO SECTION 10403 OF THE

ELECTIONS CODE
WHEREAS, the City Council of the City of Victorville called a General Municipal Election to be held on Tuesday, November 3, 2026, for the purpose of the election of three (3) Members of the City Council for the full term of four years for Districts 2 and 4; and
WHEREAS, it is desirable that the General Municipal Election be consolidated with the Statewide Election to be held on the same date and that within the City the precincts, polling places and election officers of the two elections be the same, and that the county election department of the County of San Bernardino canvass the returns of the General Municipal Election and that the election be held in all respects as if there were only one election.

NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF VICTORVILLE, CALIFORNIA, DOES RESOLVE, DECLARE, DETERMINE AND ORDER AS FOLLOWS:

SECTION 1. That pursuant to the requirements of Section 10403 of the Elections Code, the Board of Supervisors of the County of San Bernardino is hereby requested to consent and agree to the consolidation of a General Municipal Election with the Statewide Election on Tuesday, November 3, 2026, for the purpose of the election of two (2) Members of the City Council for Districts 2 and 4.

SECTION 2. That the County Election Department is authorized to canvass the returns of the General Municipal Election. The election shall be held in all respects as if there were only one election, and only one form of ballot shall be used. The election will be held and conducted in accordance with the provisions of law regulating the statewide or special election.

SECTION 3. That the Board of Supervisors is requested to issue instructions to the County Election Department to take any and all steps necessary for the holding of the consolidated election.

SECTION 4. That the City of Victorville recognizes that additional costs will be incurred by the County by reason of this consolidation and agrees to reimburse the County for any costs.

SECTION 5. That the City Clerk is hereby directed to file a certified copy of this resolution with the Board of Supervisors and the County Election Department of the County of San Bernardino.

SECTION 6. That the City Clerk shall certify to the passage and adoption of this resolution and enter it into the book of original resolutions.

ATTACHMENT C
Registrar of Voters
Election Cost Estimate
May 5, 2026
Jennifer Thompson
City Clerk
City of Victorville
14343 Civic Dr.

Victorville, CA 92392
Re: 2026 Statewide General Special Measure Election Cost Estimate Dear Jennifer Thompson:

This letter is in response to your request for cost estimate from the Registrar of Voters for the 2026 Statewide General Special Measure Election.

The estimate to have two contests (Member, City Council, District 2 and Member, City Council, District 4 and Measure) on the ballot is $300,400.

The amount provided above is an estimate based on historical costs for comparable elections. The actual cost may be higher or lower than the estimate provided. Once the election is certified, the Registrar of Voters will complete an accounting of all actual costs and will provide a final invoice within 120 days.

If you have any questions, please contact the Registrar of Voters at (909) 387-8300.

Sincerely,
Yvonne Flores
Chief Deputy Registrar of Voters
Cc: File
Registrar of Voters
Joani Finwall
Registrar of Voters
777 East Rialto Avenue, San Bernardino, CA 92415 | Phone: 909.387.8300 Fax: 909.387.2022 $85,500 $8,200 $23,400 $0 $183,300 $300,400
City of Victorville Measure 73,004 $58,400 $5,800 $16,000 $0 $183,300 $263,500 VOTER

INFORMATION
GUIDE

MEASURE
San Bernardino County Registrar of Voters
Cost Estimate Summary
2026 Statewide General Special Measure Election

ALLOCATED
COSTS
Estimated Election Total
$14,700

TOTAL ESTIMATE
City of Victorville Member, City Council,
Distric 2 18,319 $1,300 $4,000 $0 $20,000

VOTE BY MAIL

BALLOT COSTS

DIRECT COSTS
$0

JURISDICTION CONTEST VOTER

REGISTRATION
City of Victorville $3,400 $0 $0 $16,900 Member, City Council, Distric 4 15,425 $12,400 $1,100
Item Number: 20
City Council / Board of Directors
Written Communications
Meeting of: June 2, 2026
Submitted By:

Jennifer Thompson, City Clerk

Subject:

Cancellation of the July 7, 2026 and August 4, 2026 Regular City Council Meetings Recommendation:

Any action is at the discretion of Your Honorable City Council.

Fiscal Impact:

There is no fiscal impact associated with this item.

Discussion:

Pursuant to Chapter 3, Section III B of the City Council Policy and Procedure Manual, any regular or special meeting of the Council may be cancelled in advance by a majority vote of the Council during a prior meeting of the Council. Due to the close proximity to the July 4th holiday, staff taking vacations after the budget adoption, and the absence of business items scheduled for the July 7, 2026, meeting, staff recommends cancellation of that meeting. Additionally, due to National Night Out occurring on August 4, 2026, and the lack of scheduled business items for that date, staff further recommends cancellation of the August 4, 2026, meeting. However, any action is at the discretion of Your Honorable City Council.

Staff remains available for any questions or comments you might have.

Prepared By:

Jennifer Thompson, City Clerk
Attachments: None

Victorville City CouncilJune 2, 2026

Victorville City Council
June 2, 2026