Attachment B - Engineer's Reports — Victorville City Council, June 2, 2026

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
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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.

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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 single- family 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. 1LAND USEEQUIVALENT BENEFIT UNIT FACTORNO. OF PARCELS MULTIPLIERSINGLE-FAMILY RESIDENTIAL 1.00 516 PER BENEFIT UNITPLANNED SINGLE-FAMILY RESIDENTIAL 1.00 0 PER BENEFIT UNITTOTALS 516

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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. 2LAND USEEQUIVALENT BENEFIT UNIT FACTORNO. OF PARCELS MULTIPLIERSINGLE-FAMILY RESIDENTIAL 1.00 284 PER BENEFIT UNITPLANNED SINGLE -FAMILY RESIDENTIAL 1.00 816 PER BENEFIT UNITTOTALS 1,100MAD No. 3LAND USEEQUIVALENT BENEFIT UNIT FACTORNO. OF PARCELS MULTIPLIERSINGLE-FAMILY RESIDENTIAL (SFR) 1.00 0 PER BENEFIT UNITPLANNED SINGLE -FAMILY RESIDENTIAL 1.00 827 PER BENEFIT UNITTOTALS 827

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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:

DISTRICTFY 2025/2026 MAXIMUM ASSESSMENT RATEFY 2026/2027 PERCE NT (%) INCREASE FY 2026/2027 MAXIMUM ASSESSMENT RATEMAD No. 1 $213.53 3.24% $220.46MAD No. 2 $311.76 3.24% $321.87MAD No. 3 $190.49 3.24% $196.67MAD No. 1LAND USEEQUIVALENT BENEFIT UNITSFY 2026/2027 APPLIED ASSESSMENT RATEFY 2026/2027 MAXIMUM ASSESSMENT RATEFY 2026/2027 TOTAL ASSESSME NTSINGLE-FAMILY RESIDE NTIAL 516 $173.00 $220.46 $89,268.00PLANNE D SINGLE-FAMILY RESIDENTIAL 0 $1.00 $1.00 0.00TOTALS $89,268.00MAD No. 2LAND USEEQUIVALENT BENEFIT UNITSFY 2026/2027 APPLIED ASSESSMENT RATEFY 2026/2027 MAXIMUM ASSESSMENT RATEFY 2026/2027 TOTAL ASSESSME NTSINGLE-FAMILY RESIDE NTIAL 284 $252.58 $321.87 $71,732.72PLANNE D SINGLE-FAMILY RESIDENTIAL 816 $1.00 $1.00 816.00TOTALS $72,548.72MAD No. 3LAND USEEQUIVALENT BENEFIT UNITSFY 2026/2027 APPLIED ASSESSMENT RATEFY 2026/2027 MAXIMUM ASSESSMENT RATEFY 2026/2027 TOTAL ASSESSME NTSINGLE-FAMILY RESIDE NTIAL 0 $0.00 $196.67 $0.00PLANNE D SINGLE-FAMILY RESIDENTIAL 827 $2.00 $2.00 1,654.00TOTALS $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 DescriptionFY 2026/27 FY 2027/28 FY 2028/29 FY 2029/30 FY 2030/31MAD 1 Playground Upgrade - Las Haciendas Park$300,000Estimated MAD No. 1 Total $300,000MAD 2 Landscape Retrofit - Village and Blue C anyon$341,177Estimated MAD No. 2 Total $341,177MAD 3No 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

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.

2026/2027 Consolidated Report Drainage Facilities Assessment District Page 5 B. DESCRIPTION OF IMPROVEMENTS TO BE MAINTAINED AND

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.

 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 Rd14132-1, -2, -3 West of 3rd Ave between Talpa St and Ottawa St14623 West of 6th Ave between Homoa Rd and Ottawa St14721 South of Bear Valley Rd at Mesa View Dr , Sierra Rd and Rena Rd14751 South Bear Valley Rd between Mesa View Dr and Pena Rd14992 South of Tract 14751 on Bear Valley Rd and between Mesa View Dr and Pena Rd15186 South of Dos Palmas Rd and west of Foxborough Way at Fox Point Rd16063 At High Crest St and Hill Crest St and Park Glen and Ridgecrest Rd16463 South of Tawney Ridge Ln at Diamond Rd, Cobalt Rd and Hook Blvd16677 North of Far Hills Rd at Queensbury Rd16713 South of Dos Palmas Rd, north of Rafael Way, between Amethyst Rd and Foxborough Way16847 North of Dos Palmas Rd west of Bellflower St16853 West of Mesa View St north of Luna Rd16894 South of Mojave Dr, north of Versaille St, between Onyx Rd and Topaz Rd16939 through 16944South 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 Rds17090West of Mesa View St, South of La Mesa Rd, North of Nyack Rd, at McCord Ln, Trent Pl, Teryn Ct, and Iverson St17157 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 Dr17238 Between Burwood St and Silica Dr at 5th Ave17316 Dalmatian Way, Alpaca Lane, and McCaw Way, east of Seventh Ave17435 Monte Vista Rd, Nyack Rd, Olivine Rd and Verbena Rd17661 North of Dos Palmas Rd at Del Cerro St17692 South of Tawney Ridge Ln at Ferndale Rd18980 North of Silica Road and west of Second Avenue20274 North of Eucalyptus St, east of Amethyst Rd, south of Sycamore St. 20275 Southeast corner of Monte Vista Road and Luna Road20280 South of Hopland Street and east of Cahuenga Road20341 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 Rd16107-1, 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 Rd16507 South of Luna Rd between Mesa View Rd and Fremontia Rd16536 South of Tract 16507 at Luna Rd west of Mesa View Rd16717 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 Way16774-1, -2, -3 Northwest of La Mesa and Pena Rd to Hwy 395TRACTS LOCATION (West Creek)17083 North of Hook Blvd, south of Mojave Dr and west of Brucite Rd17111 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 Blvd17309 through 17311 North of Tawney Ridge Ln, south of Hopland St, between Cobalt Rd and Falling Star St17986 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.

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 USEEQUIVALENT BENEFIT UNIT FACTORNO. OF PARCELS MULTIPLIERSINGLE-FAMILY RESIDENTIAL 1 2,321 PER BENEFIT UNITPLANNED SINGLE-FAMILY RESIDENTIAL 1 877 PER BENEFIT UNITTOTALS 3,198DFAD No. 2 (Vista Verde)LAND USEEQUIVALENT BENEFIT UNIT FACTORNO. OF PARCELS MULTIPLIERSINGLE-FAMILY RESIDENTIAL 1 1,222 PER BENEFIT UNITPLANNED SINGLE-FAMILY RESIDENTIAL 1 24 PER BENEFIT UNITTOTALS 1,246DFAD No. 3 (West Creek)LAND USEEQUIVALENT BENEFIT UNIT FACTORNO. OF PARCELS MULTIPLIERSINGLE-FAMILY RESIDENTIAL 1 668 PER BENEFIT UNITPLANNED SINGLE-FAMILY RESIDENTIAL 1 827 PER BENEFIT UNITTOTALS 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:

DISTRICTFY 2025/2026 MAXIMUM ASSESSMENT RATEFY 2026/2027 PERCENT (%) INCREASE FY 2026/2027 MAXIMUM ASSESSMENT RATEDFAD No. 1 $252.05 3.24% $260.23DFAD No. 2 $73.75 3.24% $76.14DFAD No. 3 $159.05 3.24% $164.21

2026/2027 Consolidated Report Drainage Facilities Assessment District Page 13

DFAD No. 1 (City Wide)LAND USEEQUIVALENT BENEFIT UNITSASSESSMENT RATEMAXIMUM ASSESSMENT RATETOTAL ASSESSMENTSINGLE-FAMILY RESIDENTIAL2,321 $216.46 $260.23 $502,403.66PLANNED SINGLE-FAMILY RESIDENTIAL877 $1.00 $1.00 877.00TOTALS3,198$503,280.66DFAD No. 2 (Vista Verde)LAND USEEQUIVALENT BENEFIT UNITSASSESSMENT RATEMAXIMUM ASSESSMENT RATETOTAL ASSESSMENTSINGLE-FAMILY RESIDENTIAL1,222 $69.63 $76.14 $85,087.86PLANNED SINGLE-FAMILY RESIDENTIAL24 $1.00 $1.00 24.00TOTALS1,246$85,111.86DFAD No. 3 (West Creek)LAND USEEQUIVALENT BENEFIT UNITSASSESSMENT RATEMAXIMUM ASSESSMENT RATETOTAL ASSESSMENTSINGLE-FAMILY RESIDENTIAL668 $128.86 $164.21 $86,078.48PLANNED SINGLE-FAMILY RESIDENTIAL827 $1.00 $1.00 827.00TOTALS1,495$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.

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 TBDDFAD 1John Deere 410 P-Tier Backhoe (50%)John Deer 35 P-Tier Compact Excavator (50%)Block Wall Projects $2,402,5003 Yard Dump Truck 39,600Irrigation Utility Van 42,500Stump Grinder 10,200Perimeter Block Wall and Ramp; 420 LF420,000Joint use park rehab; replace vegetation and benches$750,000Crack seal and slurry seal on drainage channel access road$150,000Potential joint use park conversion$2,000,000DFAD 2 Estimated DFAD No. 1 Total $2,914,800 $750,000 $150,000 $2,000,000 $0.00Perimeter Block Wall, around detention basin - HWY 395 and Dos Palmas$200,000Estimated DFAD No. 2 Total $200,000DFAD 3 Perimeter Block Wall, around detention basin - Hook and Cobalt /or covert to joint use park$150,000Estimated 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
Suite 200
Temecula, CA 92590
T 951.587.3500 | 800.755.6864
F 951.587.3510

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

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.

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. For Fiscal Year 2026/2027, there is no proposed rate increase in excess or above the maximum rate of each District.

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.

2026/2027 Consolidated Report Landscape Maintenance Assessment Districts Page 5 B. DESCRIPTION OF IMPROVEMENTS TO BE MAINTAINED AND

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.

 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.

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. 1LAND USEEQUIVALENT BENEFIT UNIT FACTORNO. OF PARCELS MULTIPLIERSINGLE-FAMILY RESIDENTIAL 1 6,216 PER BENEFIT UNITPLANNED SINGLE-FAMILY RESIDENTIAL 1 32 PER BENEFIT UNITTOTAL 6,248LMAD No. 2LAND USEEQUIVALENT BENEFIT UNIT FACTORNO. OF PARCELS MULTIPLIERSINGLE-FAMILY RESIDENTIAL 1 1,890 PER BENEFIT UNITPLANNED SINGLE-FAMILY RESIDENTIAL 1 4 PER BENEFIT UNITTOTAL 1,894LMAD No. 3LAND USEEQUIVALENT BENEFIT UNIT FACTORNO. OF PARCELS MULTIPLIERSINGLE-FAMILY RESIDENTIAL 1 2,431 PER BENEFIT UNITPARCELS SUBJECT TO 1997 AGREEMENT* 1 2 PER BENEFIT UNITTOTAL 2,433*Parcels assessed according to provisions of the 1997 Agreement with the City.LMAD No. 4LAND USEEQUIVALENT BENEFIT UNIT FACTORNO. OF PARCELS LINEAR FEETMULTIPLIERDEVELOPED COMMERCIAL 1 22 1,590 PER LINEAR FOOTVACANT COMMERCIAL 1 3 137 PER LINEAR FOOTUNKNOWN or MISC. 1 1 75 PER LINEAR FOOTTOTALS 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. 5LAND USEEQUIVALENT BENEFIT UNIT FACTORNO. OF PARCELS MULTIPLIERSINGLE-FAMILY RESIDENTIAL 1 1,222 PER BENEFIT UNITPLANNED SINGLE-FAMILY RESIDENTIAL 1 23 PER BENEFIT UNITTOTAL 1,245LMAD No. 6LAND USEEQUIVALENT BENEFIT UNIT FACTORNO. OF PARCELS MULTIPLIERSINGLE-FAMILY RESIDENTIAL 1 5,559 PER BENEFIT UNITREDUCED SINGLE-FAMILY RESIDENTIAL 1 1,466 PER BENEFIT UNITTOTAL 7,025LMAD No. 7LAND USEEQUIVALENT BENEFIT UNIT FACTORNO. OF PARCELS MULTIPLIERSINGLE-FAMILY RESIDENTIAL 1 346 PER BENEFIT UNITPLANNED SINGLE-FAMILY RESIDENTIAL 1 90 PER BENEFIT UNITTOTAL 436LMAD No. 8LAND USEEQUIVALENT BENEFIT UNIT FACTORNO. OF PARCELS MULTIPLIERSINGLE-FAMILY RESIDENTIAL 1 668 PER BENEFIT UNITPLANNED SINGLE-FAMILY RESIDENTIAL 1 827 PER BENEFIT UNITTOTAL 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:

DISTRICTFY 2025/2026 MAXIMUM ASSESSMENT RATE per EBUFY 2026/2027 PERCENT (%) INCREASE FY 2026/2027 MAXIMUM ASSESSMENT RATE per EBULMAD No. 1 $28.14 0.00% $28.14LMAD No. 2 $147.33 0.00% $147.33LMAD No. 3 $69.38 0.00% $69.38LMAD No. 4 $1.64 0.00% $1.64LMAD No. 5 $167.38 3.24% $172.82LMAD No. 6 $178.57 3.24% $184.37LMAD No. 7 $130.13 3.24% $134.35LMAD No. 8 $204.03 3.24% $210.65LMAD No. 1 City WideLAND USEEQUIVALENT BENEFIT UNITSASSESSMENT RATEMAXIMUM ASSESSMENT RATETOTAL ASSESSMENTSINGLE-FAMILY RESIDENTIAL6,216 $28.14 $28.14 $174,918.24PLANNED SINGLE-FAMILY RESIDENTIAL32 $1.00 $1.00 $32.00TOTALS6,248$174,950.24LMAD No. 2 Eagle RanchLAND USEEQUIVALENT BENEFIT UNITSASSESSMENT RATEMAXIMUM ASSESSMENT RATETOTAL ASSESSMENTSINGLE-FAMILY RESIDENTIAL 1,890$147.33 $147.33 $278,453.70PLANNED SINGLE-FAMILY RESIDENTIAL 4$1.00 $1.00 4.00TOTALS1,894$278,457.70

2026/2027 Consolidated Report Landscape Maintenance Assessment Districts Page 16

LMAD No. 3 BrentwoodLAND USEEQUIVALENT BENEFIT UNITSASSESSMENT RATEMAXIMUM ASSESSMENT RATETOTAL ASSESSMENTSINGLE-FAMILY RESIDENTIAL2,431 $69.38 $69.38 $168,662.78PARCELS SUBJECT TO 1997 AGREEMENT*2 N/A $6,799.24 6,799.24TOTALS2,433$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 TownLAND USEEQUIVALENT BENEFIT UNITSASSESSMENT RATEMAXIMUM ASSESSMENT RATETOTAL ASSESSMENTDEVELOPED COMMERCIAL1,590 $1.64 $1.64 $2,607.60VACANT COMMERCIAL137 $1.64 $1.64 224.68UNKNOWN or MISC.75 $1.64 $1.64 123.00TOTALS1,802$2,955.28LMAD No. 5 Vista Verde LAND USEEQUIVALENT BENEFIT UNITSASSESSMENT RATEMAXIMUM ASSESSMENT RATETOTAL ASSESSMENTSINGLE-FAMILY RESIDENTIAL1,222 $141.84 $172.82 $173,328.48PLANNED SINGLE-FAMILY RESIDENTIAL23 $1.00 $1.00 23.00TOTALS1,245$173,351.48LMAD No. 6 City Wide IILAND USEEQUIVALENT BENEFIT UNITSASSESSMENT RATEMAXIMUM ASSESSMENT RATETOTAL ASSESSMENTSINGLE-FAMILY RESIDENTIAL5,559 $144.70 $184.37 $804,387.30REDUCED SINGLE-FAMILY RESIDENTIAL1,466 $1.00 $1.00 1,466.00TOTALS7,025$805,853.30LMAD No. 7 Talon RanchLAND USEEQUIVALENT BENEFIT UNITSASSESSMENT RATEMAXIMUM ASSESSMENT RATETOTAL ASSESSMENTSINGLE-FAMILY RESIDENTIAL346 $105.45 $134.35 $36,485.70PLANNED SINGLE-FAMILY RESIDENTIAL90 $1.00 $1.00 90.00TOTALS436$36,575.70LMAD No. 8 West CreekLAND USEEQUIVALENT BENEFIT UNITSASSESSMENT RATEMAXIMUM ASSESSMENT RATETOTAL ASSESSMENTSINGLE-FAMILY RESIDENTIAL668 $165.32 $210.65 $110,433.76PLANNED SINGLE-FAMILY RESIDENTIAL827 $1.00 $1.00 827.00TOTALS1,495$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.

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 1LMAD Landscape Retrofit - Amethyst between Dos Palmas and Luna$250,909LMAD Landscape Retrofit - Mojave and Jeraldo177,720LMAD Landscape Retrofit La Mesa x El Rio x El Evado Rd127,344LMAD Landscape Retrofit La Mesa x El Elevado x Pacoima167,676LMAD Landscape Retrofit - La Mesa x Pacoima x Amethyst115,716LMAD Landscape Retrofit - La Mesa x Dillon x Sundown38,040LMAD Landscape Retrofit - La Mesa x Sundown x Cobalt142,860LMAD Landscape Retrofit El Evado x La Mesa x Northstar142,644LMAD Landscape Retrofit - Amethyst x Rafael x Luna Westside487,488LMAD Landscape Retrofit - Amethyst x Rafael x Luna Eastside260,004LMAD Landscape Retrofit - Amethyst x Dry Creek x La Mesa59,904LMAD Landscape Retrofit - Amethyst x Creosote x Ironstone89,676LMAD Landscape Retrofit - Amethyst x Northstar x Bear Valley Westside91,680LMAD Landscape Retrofit - Amethyst x Northstar x Rockledge Eastside61,800Estimated LMAD 1 Total$2,213,461LMAD 2Playground Equipment Upgrade - Eagle Ranch Pocket Park$250,000Paseo Irrigation Replacement - Eagle Ranch Paseo140,000LMAD Landscape Retrofit - La Mesa Rd between Topaz and Cantina$639,018LMAD Landscape Retrofit - Topaz between La Mesa and Redrock258,471LMAD Landscape Retrofit - Cantina between La Mesa and Bear Valley305,251LMAD Landscape Retrofit - Eagle Ranch Parkway2,617,331LMAD Landscape Retrofit - Mesa Linda from La Mesa to Eagle Ranch Parkway230,260LMAD Landscape Retrofit - Red Rock from Topaz to Eagle Ranch Parkway219,075Estimated LMAD 2 Total$390,000 $4,269,406LMAD 3LMAD Landscape Retrofit - R&R with DG - areas between sidewalk curb along Hook Blvd x Aloe x El Evado Northside $63,284LMAD Landscape Retrofit - Reno Loop x West Trail: Paseo Entrance $161,160LMAD Landscape Retrofit - Reno Loop x East Trail: Paseo Entrance 225,600LMAD Landscape Retrofit - Reno Loop x Southtrail: Paseo Entrance $278,220LMAD Landscape Retrofit - R&R with DG - areas between sidewalk curb along Hook Blvd x Steeplechase x El Ev ado Southside 25,836LMAD Landscape Retrofit - R&R with DG - areas between sidewalk curb along Hook Blvd x Mavrick x Seneca 60,880Estimated LMAD 3 Total$150,000 $386,760 $278,220LMAD 4No ProjectsLMAD 5Drainage Channel 395, between Dos Palmas and Luna, installing concrete wing walls with an open bottom $1,600,000Luna / HWY 395 Replanting$66,300Estimated LMAD 5 Total$1,600,000 $66,300LMAD 6LMAD Landscape Retrofit - Nisqualli between 9th Ave x Rocky Trail Way$38,160LMAD Landscape Retrofit - 3rd Ave between Burwood St x Field St67,005LMAD Landscape Retrofit - 3rd Ave between Silica Dr x Mayapan Ln114,984LMAD Landscape Retrofit - 2nd Ave between Silica Dr x Hastings Pl$30,582LMAD Landscape Retrofit - Southwest corner of 2nd Ave x Jasmine St11,457LMAD Landscape Retrofit - Ottawa St between Cypress Ave x Arrowhead Dr and from Arrowhead Dr between Ottawa St x Adams St 99,414LMAD Landscape Retrofit - Amargosa and Village142,785LMAD 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 $342,504LMAD Landscape Retrofit - Topaz Rd between Comino De Oro Pl x San Felipe St72,252LMAD Landscape Retrofit - Hook Blvd between Brucite Rd x Amethyst Rd. Amethyst Rd between Hook Blvd x Quali Cove Pl $227,385LMAD Landscape Retrofit - Monte Vista Rd between Maricopa Rd x Dos Palmas Rd. Dos Palmas Rd between Braceo St x Monte Vista Rd 239,323LMAD Landscape Retrofit - Richmond Ave between Sequioa St. x Sycamore St$223,164LMAD 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 247,996LMAD Landscape Retrofit - Topaz Rd between Luna Rd x N/O Arvila Dr253,267LMAD Landscape Retrofit - Dos Palmas between Del Cerro St x Cobalt Rd. Cool Water St between Viejo Cir x Adler St 201,159LMAD Landscape Retrofit - Helena Ave between Eugene Rd x Black Hills Rd81,702Estimated LMAD 6 Total$284,238 $414,756 $466,708 $1,007,288 $220,149LMAD 7LMAD Landscape Retrofit - Ava Loma St between Vacarro St and Venado St$87,363Estimated LMAD 7 Total$87,363LMAD 8LMAD Landscape Retrofit - Cobalt Rd and Salter Ln$83,673LMAD Landscape Retrofit - Hook Blvd and Diamond Rd$121,023LMAD Landscape Retrofit - Topaz and Hook Blvd21,861LMAD Landscape Retrofit - Mojave Dr from Diamond Rd to Brucite Rd$271,575Estimated 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

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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

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.

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 (Proposition 218.) For Fiscal Year 2026/2027 the rate is not proposed to increase over the approved maximum assessment rate.

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-ing7th 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 RdAmargosa Rd. @ Desert Escape La Mesa Rd. @ Pacoima Rd.Amargosa Rd. @ Dos Palmas Rd. Luna Rd @ Mesa Linda RdAmargosa Rd. @ La Mesa Rd. Mariposa Rd. @ Cottonwood Ave.Amargosa Rd. @ Luna Rd. Mariposa Rd. @ Desert LoopAmargosa 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 TrailAmethyst 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 AveBear Valley Rd. @ Industrial Blvd. Nisqualli Rd. @ 3rd AveBear 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 CrossingEl 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.LOCATIONSHWY. 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 RdHWY. 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 city- wide 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 land- use 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 IdentifierLand Use Category Basic Unit EBU Factor EBU Rates1SFR Developed, & SFR Vacant w/Map 1 B.U. X 1.00 = 1.00 EBU/BU2SFR Developed, & Remote or SFR Vacant & Remote w/Map 1 B.U. X 0.50 = 0.50 EBU/BU3SFR Vacant w/Tentative Tract Map 1 B.U. X 0.50 = 0.50 EBU/BU4SFR Vacant & Remote w/Tentative Tract Map 1 B.U. X 0.25 = 0.25 EBU/BU5SFR Rural Residential w/o Street Lights, Developed or Vacant 1 B.U. X 0.25 = 0.25 EBU/BU6SFR Vacant Acreage not Remote 1 B.U. X 0.25 = 0.25 EBU/BU7SFR Vacant Acreage Remote 1 B.U. X 0.00 = 0.00 EBU/BU8Multi Family Developed. Or Vacant w/Map 1 B.U. X 0.80 = 0.80 EBU/BU9Multi Family Vacant & Remote w/Map 1 B.U. X 0.40 = 0.40 EBU/BU10Multi Family Vacant w/Tentative Tract Map 1 B.U. X 0.40 = 0.40 EBU/BU11Multi Family Vacant & Remote w/Tentative Tract Map 1 B.U. X 0.20 = 0.20 EBU/BU12Multi Family Vacant Acreage not Remote 1 B.U. X 0.25 = 0.25 EBU/BU13Multi Family Vacant Acreage Remote 1 B.U. X 0.00 = 0.00 EBU/BU14Office Professional, Commercial & Industrial 1 ACRE X 4.00 = 4.00 EBU/ACRE15Vacant Office Professional, Commercial & Industrial 1 ACRE X 2.00 = 2.00 EBU/ACRE16Public Property & Institutional 1 ACRE X 4.00 = 4.00 EBU/ACRE17Vacant Public Property & Institutional 1 ACRE X 2.00 = 2.00 EBU/ACRE18Parks, Open Space, & Agriculture Developed 1 ACRE X 1.00 = 1.00 EBU/ACRE19Parks, Open Space, & Agriculture Vacant 1 ACRE X 0.50 = 0.50 EBU/ACRE20Exempt 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 Bernardino- Ontario 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 CPI2026-20273.24%2025-20262.94%2024-20252.88%2023-20247.33%2022-20238.59%2021-20222.25%2020-20213.03%2019-20203.05%2018-20193.51%2017-20182.11%2016-20173.10%2015-20160.00%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 BENEFITSPECIAL BENEFIT (1)(2)STREET LIGHTING - LOCAL (100% Special Benefit)ADMINISTRATION $174,829 $0 $174,829OPERATIONS AND MAINTENANCE 1,190,000 0 1,190,000CAPITAL IMPROVEMENTS 0 0 0STREET LIGHTING - LOCAL SUBTOTAL$1,364,829 $0 $1,364,829STREET LIGHTING - ARTERIAL (25% Special Benefit)ADMINISTRATION $58,276 $43,707 $14,569OPERATIONS AND MAINTENANCE 510,000 382,500 127,500CAPITAL IMPROVEMENTS 0 0 0STREET LIGHTING - ARTERIAL SUBTOTAL$568,276 $426,207 $142,069TRAFFIC SIGNALS (50% Special Benefit)ADMINISTRATION $0 $0 $0OPERATIONS AND MAINTENANCE 1,285,960 642,980 642,980CAPITAL IMPROVEMENTS (3)437,000 218,500 218,500TRAFFIC SIGNALS - SUBTOTAL$1,722,960 $861,480 $861,480TOTAL EXPENSES $3,656,066 $1,287,688 $2,368,378GENERAL BENEFIT REVENUE- CITY FUNDED FROM NON-ASSESSMENT SOURCES$1,287,688 $1,287,688 $0MAX IMUM AMOUNT TO BE FUNDED BY SLAD ASSESSMENTS $2,368,378 $0 $2,368,378FISCAL YEAR 2026/2027 SLAD ASSESSMENT$2,090,733(12,851)(208,550)$1,869,332$499,046FISCAL YEAR 2026/2027 LEVY STATISTICS42,836 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 PointProjected Number Of Parcels To Be AssessedProjected Equivalent Benefit Units (EBU) To Be LeviedFiscal Year 2026/2027 Rate Per EBUTotal 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 BUDGETFiscal 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.

Victorville City CouncilJune 2, 2026

Victorville City Council
June 2, 2026