ACTION:
____________________________
Clerk/Secretary
Department: Finance Item No: PH4
Prepared by: Lori Ruiz, Senior Accountant Meeting Date: June 10, 2025 Approved by:
Mike Sylvia, Director/Treasurer
John Conley, City Manager Agenda Location: Public Hearing S
UBJECT: LEVY OF ASSESSMENTS FOR FISCAL YEAR 2025/26
RE
COMMENDATION:
1. Open, conduct and close a public hearing to receive public testimony; and
2. A
dopt City Council Resolution No. 2025- , providing for the annual assessment levy of the City of Vista Lands
cape and Lighting District No. 1 for Fiscal Year 2025/26; and
3. Adopt City Council Resolution No. 2025- , providing for the annual assessment levy of the City of Vista S
treet Maintenance District No. 1 for Fiscal Year 2025/26; and
4. Adopt City Council Resolution No. 2025- , providing for the annual assessment levy of the South M
elrose Landscape Maintenance District for Fiscal Year 2025/26.
CO
RRELATION TO CITY COUNCIL GOALS: Fiscal Responsibility.
P
RIOR ACTION: On April 22, 2025, adopted City Council Resolutions No. 2025-64 approving the Engineer’s Reports determining the cost of services and the amount of assessment to be imposed on all assessable property within the City of Vista Landscape and Lighting District No. 1, No. 2025-65 for the City of Vista Street Maintenance District No. 1 pursuant to the Benefit Assessment act of 1982 and, No. 2025- 66, for the South Melrose Landscape Maintenance District for Fiscal Year 2025/26 and declaring its intent to levy and collect assessments (Vote: 5-0).
O
n March 25, 2025, adopted City Council Resolution No. 2025-46 (Landscape and Lighting District No. 1), No. 2025-47 (Street Maintenance District No. 1), and No. 2025-48 (South Melrose Landscape District) ordering preparation of Engineer’s Reports for FY 2025/26 Levy of Assessments (Vote: 4-0, Melendez absent).
S
TATEMENT ON THE SUBJECT: The City of Vista must conduct a public hearing prior to the annual levy of certain assessments to be included on the County property tax roll. The Engineer’s Reports have been prepared that estimate costs and determine the assessment amounts for each parcel within the districts.
This proceeding relates to the fiscal year beginning July 1, 2025 and ending June 30, 2026.
C
ity of Vista Landscape and Lighting District No. 1. The City of Vista Landscape and Lighting District No. 1 was formed to provide funds for the operation and maintenance of the streetlights, traffic signals, and public landscaping systems throughout the City. All parcels within the City boundary benefit from these services. The annual assessment rate(s) are based on use and size of the property. For a typical single- family dwelling, with a parcel area of less than 0.45 acres, the basic annual assessment rate is $13.51, AGENDA
REPORT
CITY COUNCIL
COMMUNITY DEVELOPMENT COMMISSION
SUCCESSOR AGENCY
BUENA SANITATION DISTRICT
JOINT POWERS FINANCING AUTHORITY
06/10/2025
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MEETING DATE: June 10, 2025 PAGE 2
SUBJECT: LEVY OF ASSESSMENTS FOR FISCAL YEAR 2025/26
which consists of $5.62 for street lighting, $3.88 for traffic signals, and $4.01 for landscaping. Properties that receive a greater benefit pay a higher annual assessment. For Fiscal Year 2025/26, the assessment rates will not increase from the prior year. To continue providing the current level of services during Fiscal Year 2025/26, this district will be subsidized by the General Fund the amount of $526,718, consistent with the draft FY 2025/26 and 2026/27 Operating Budget. A map of the District is attached as Exhibit 4.
City of Vista Street Maintenance District No. 1. The Street Maintenance District No. 1 was formed to assist in providing for street maintenance and street sweeping services throughout the City. All parcels within the City boundary benefit from these services and are grouped into zones based on their level of service. The annual assessment rate per zone for Fiscal Year 2025/26 for a typical single-family residence is as follows:
• Zone
1 (no street sweeping) - $3.72
• Zone 2 (street sweeping 2 days per month) - $11.10
• Zone 3
(street sweeping 4 days per month) - $18.48
• Zone 4
(street sweeping 8 days per month) - $33.24
Thes
e rates are the maximum amounts that can be assessed. For Fiscal Year 2025/26 the assessment rates will not increase from the prior year. A map of the District is attached as Exhibit 5.
South Melrose Landscape Maintenance District. The South Melrose Landscape Maintenance District was formed in 1989 to finance maintenance for the medians, parkways, and slopes along South Melrose Drive, Sycamore Drive, and certain areas of connecting streets. The District encompasses only those properties that receive direct benefit from the maintenance. There are five benefit zones within the District, which are determined based on specific maintenance requirements within each zone C
ity staff, in coordination with external consultants, have determined that Proposition 218 prohibits the City of Vista from increasing the maximum assessment rate for each zone. These maximum rates were originally established when the District was formed and were further limited to the assessment amounts in place at the time Proposition 218 was enacted in 1996. While the maximum rates cannot be increased, research has confirmed that the actual assessment rate may be raised up to the established maximum.
Over the years, the nature of expenses incurred in each zone has evolved. Based on an analysis of the proposed FY 2025/26 District budget, the assessment rates per zone for FY 2025/26 are recommended as follows:
• Zone 1: $105.31 per Equivalent Dwelling Unit (EDU)
• Zone 2: $118.15 per EDU
• Zone 3: $ 31.80 per EDU
• Zone 4: $ 35.17 per EDU
• Zone 5: $ 3.35 per EDU
A map of the District is attached as Exhibit 6.
La M
irada Landscape Maintenance District. This maintenance district was formed to fulfill development conditions, which require maintenance of the La Mirada Canyon area. This district maintains the existing habitat and conditions, provides for watering of the manufactured slopes, and provides for studies of possible future uses.
The as
sessments for this district do not fall within an exemption under Proposition 218, therefore no Engineer’s Report is prepared. For Fiscal Year 2025/26, staff recommends no levy of assessment for this district. There are adequate reserves to provide for the maintenance costs of this district in the coming year. A map of the district is attached as Exhibit 7. 06/10/2025
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MEETING DATE: June 10, 2025 PAGE 3
SUBJECT: LEVY OF ASSESSMENTS FOR FISCAL YEAR 2025/26
Compliance with Proposition 218. Proposition 218 provides that certain assessments existing prior to November 6, 1996, are exempt from the procedures and approval process otherwise required for assessments, if there is no increase in the amount of the assessment (Article XIII D, section 5). The Engineer has reviewed the assessments and has concluded that the assessments contained in the Engineer’s Reports meet the requirements for exemption from the procedures and approval process, as provided in Article XIII D, Section 5, and as further defined by State law. Therefore, staff recommends that all assessments be maintained at the authorized assessment rate. For all of the districts listed above, once district reserves are exhausted, any expenditure amount above the current assessment levels would need to be funded by a transfer from the General Fund. A Proposition 218 election would need to be held to get approval from the property owners within the District(s) in order to relieve the General Fund of this financial burden.
F
ISCAL IMPACT: The estimated amounts to be included on the San Diego County tax assessor’s roll for the Fiscal year 2025/26 are as follows:
City of Vista Landscape and Lighting District No. 1 $ 1,357,494 Street Maintenance District No. 1 $ 327,988
South Melrose Landscape Maintenance District $ 122,648 Tot al estimated assessment revenue for Fiscal Year 2025 /26 $ 1,808,130 The La
Mirada Landscape Maintenance District will have an estimated reserve fund balance on June 30, 2025 of $354,621. For FY 2025/26, expenses for the district are budgeted at $7,457. The estimated reserve fund balance on June 30, 2026, is $357,862.
E
XHIBITS:
1. City Council Resolution No. 2025- , providing for the annual assessment levy of the City of Vista Landscape and Lighting District No. 1 for Fiscal Year 2025/26
2. City Council Resolution No. 2025- , providing for the annual assessment levy of the City of Vista Street Maintenance District No. 1 for Fiscal Year 2025/26
3. City Council Resolution No. 2025- , providing for the annual assessment levy of the South Melrose Lands
cape Maintenance District for Fiscal Year 2025/26
4. Map of Landscaping and Lighting District No. 1
5. Map of Street Maintenance District No. 1
6. Map of South Melrose Landscape Maintenance District
7. Map of La Mirada Landscape Maintenance District
06/10/2025
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RESOLUTION NO. 2025-
A RESOLUTION OF THE CITY COUNCIL OF THE CHARTERED CITY OF
VISTA, CALIFORNIA, PROVIDING FOR THE ANNUAL ASSESSMENT LEVY OF THE CITY OF VISTA LANDSCAPE AND LIGHTING DISTRICT NO. 1 FOR FISCAL YEAR 2025/26
The City Council of the City of Vista does resolve as follows:
1. Findings . The City Council hereby finds and declares the following:
A. Pursuant to the Landscaping and Lighting Act of 1972 (the “Act”), being Part 2 of Division 15 of the California Streets and Highways Code, commencing with Section 22500, the City Council of the City of Vista initiated procedures for the annual levy of the assessments for the City of Vista Lighting and Landscaping District No. 1 (the “District”).
B. In accordance with Section 22620 et seq. of the Act, the City Council ordered the Engineer to prepare and file a report (the “Report”).
C. The City Council received and considered the Report and adopted a resolution to approve the report and declaring its intent to levy and collect annual assessments on assessable parcels within the District for the 2025/26 fiscal year.
D. Proper notice and publication has been given and made in the manner required by the Act and other laws, a public hearing has been held at which every concerned person has had an opportunity to review and comment on the Report, and the City Council has considered all such comment received, whether written or oral, and is ready to proceed with the assessment of the annual levy.
2. Action.
A. Upon the conclusion of the public hearing, written and oral protests filed and not withdrawn by affected property owners did not represent more than fifty percent (50%) of the area of assessable land within the District, and all such protests received are overruled and denied.
B. The diagram of the District is confirmed as set forth in the Report.
C. The levy of the annual assessments on all assessable property within the District for the purposes set forth in the Report is approved in the amounts for each parcel as described in the Report.
D. The estimates of costs of the improvements in the District as set forth in the Report for the 2025/26 fiscal year are approved.
E. The City Clerk shall forward a certified copy of this resolution to the County Auditor on or before August 10, 2025.
F. The County Auditor is hereby authorized to, and in accordance with the Act shall, enter in the assessment roll for the 2025/26 fiscal year the amount of assessment for each assessable parcel as approved. The assessment shall be collected at the same time and in the 06/10/2025
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EXHIBIT 1
RESOLUTION NO. 2025-
CITY COUNCIL OF THE CHARTERED CITY OF VISTA
PAGE 2
same manner as the general taxes are collected, and the County Auditor shall forward the total amount of assessments to be collected along with the amounts to be collected for general taxes to the City Treasurer for deposit to the special fund of the District.
3. Adoption. PASSED AND ADOPTED at a meeting of the City Council held on June 10, 2025, by the following vote:
AYES:
NOES:
ABSTAIN:
APPROVED AS TO FORM:
WALTER CHUNG, CITY ATTORNEY
By:
JOHN FRANKLIN, MAYOR
ATTEST:
KATHY VALDEZ, CITY CLERK
By:
APPROVED
Walter C. Chung
20250602133858
06/10/2025
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RESOLUTION NO. 2025-
A RESOLUTION OF THE CITY COUNCIL OF THE CHARTERED CITY OF
VISTA, CALIFORNIA, PROVIDING FOR THE ANNUAL ASSESSMENT LEVY OF THE CITY OF VISTA STREET MAINTENANCE DISTRICT NO. 1 FOR FISCAL YEAR 2025/26
The City Council of the City of Vista does resolve as follows:
1. Findings. The City Council hereby finds and declares the following:
A. Pursuant to the Benefit Assessment Act of 1982 (the “Act”), being Chapter 6.4, Division 2, Title 5 of the California Government Code, commencing with Section 54703, the City Council of the City of Vista initiated procedures for the annual levy of the assessments for the Street Maintenance District No. 1 (the “District”).
B. In accordance with Section 54703 et seq. of the Act, the City Council ordered the City Engineer to prepare and file a report (the “Report”).
C. The City Council has received and considered the Report and wishes to levy and collect annual assessments on assessable parcels within the District for the 2025/26 fiscal year.
D. Proper notice and publication has been given and made in the manner required by the Act and other laws, a public hearing has been held at which every concerned person has had an opportunity to review and comment on the Report, and the City Council has considered all such comment received, whether written or oral, and is ready to proceed with the assessment of the annual levy.
2. Action.
A. The Engineer’s Report is approved as submitted.
B. The diagram of the District is confirmed as set forth in the Report.
C. The levy of the annual assessments, for maintaining and operating streets and street landscaping within the District, on all assessable property within the District is approved in the amounts for each parcel as described in the Report.
D. The estimates of costs of the improvements in the District for the 2025/26 fiscal year are approved.
E. The City Clerk shall forward a certified copy of this resolution to the County Auditor on or before August 10, 2025.
F. The County Auditor is hereby authorized to, and in accordance with the Act shall, enter in the assessment roll for the 2025/26 fiscal year the amount of assessment for each assessable parcel as approved. The assessment shall be collected at the same time and in the same manner as the general taxes are collected, and the County Auditor shall forward the total amount of assessments to be collected along with the amounts to be collected for general taxes to the City Treasurer for deposit to the special fund of the District. 06/10/2025
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EXHIBIT 2
RESOLUTION NO. 2025-
CITY COUNCIL OF THE CHARTERED CITY OF VISTA
PAGE 2
3. Adoption. PASSED AND ADOPTED at a meeting of the City Council held on June 10, 2025, by the following vote:
AYES:
NOES:
ABSTAIN:
APPROVED AS TO FORM:
WALTER CHUNG, CITY ATTORNEY
By:
JOHN FRANKLIN, MAYOR
ATTEST:
KATHY VALDEZ, CITY CLERK
By:
APPROVED
Walter C. Chung
20250602134029
06/10/2025
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RESOLUTION NO. 2025-
A RESOLUTION OF THE CITY COUNCIL OF THE CHARTERED CITY OF
VISTA, CALIFORNIA, PROVIDING FOR THE ANNUAL ASSESSMENT LEVY
OF THE SOUTH MELROSE DRIVE LANDSCAPE MAINTENANCE DISTRICT FOR FISCAL YEAR 2025/26
The City Council of the City of Vista does resolve as follows:
1. Findings. The City Council hereby finds and declares the following:
A. Pursuant to the Landscaping and Lighting Act of 1972 (the “Act”), being Part 2 of Division 15 of the California Streets and Highways Code, commencing with Section 22500, the City Council of the City of Vista initiated procedures for the annual levy of the assessments for the South Melrose Drive Landscape Maintenance District (the “District”).
B. In accordance with Section 22620 et seq. of the Act, the City Council ordered the City Engineer to prepare and file a report (the “Report”).
C. The City Council received and considered the Report and adopted a resolution approving the Report and declaring its intent to levy and collect annual assessments on assessable parcels within the District for the 2025/26 fiscal year.
D. Proper notice and publication has been given and made in the manner required by the Act and other laws, a public hearing has been held at which every concerned person has had an opportunity to review and comment on the Report, and the City Council has considered all such comment received, whether written or oral, and is ready to proceed with the assessment of the annual levy.
2. Action.
A. Upon the conclusion of the public hearing, written and oral protests filed and not withdrawn by affected property owners did not represent more than fifty percent (50%) of the area of assessable land within the District, and all such protests received are overruled and denied.
B. The diagram of the District is confirmed as set forth in the Report.
C. The levy of the annual assessments on all assessable property within the District for the purposes set forth in the Report is approved in the amounts for each parcel as described in the Report.
D. The estimates of costs of the improvements in the District as set forth in the Report for the 2025/26 fiscal year are approved.
E. The City Clerk shall forward a certified copy of this resolution to the County Auditor on or before August 10, 2025.
F. The County Auditor is hereby authorized to, and in accordance with the Act shall, enter in the assessment roll for the 2025/26 fiscal year the amount of assessment for each assessable parcel as approved. The assessment shall be collected at the same time and in the 06/10/2025
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EXHIBIT 3
RESOLUTION NO. 2025-
CITY COUNCIL OF THE CHARTERED CITY OF VISTA
PAGE 2
same manner as the general taxes are collected, and the County Auditor shall forward the total amount of assessments to be collected along with the amounts to be collected for general taxes to the City Treasurer for deposit to the special fund of the District.
3. Adoption. PASSED AND ADOPTED at a meeting of the City Council held on June 10, 2025, by the following vote:
AYES:
NOES:
ABSTAIN:
APPROVED AS TO FORM:
WALTER CHUNG, CITY ATTORNEY
By:
JOHN FRANKLIN, MAYOR
ATTEST:
KATHY VALDEZ, CITY CLERK
By:
APPROVED
Walter C. Chung
20250602134154
06/10/2025
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NMelroseDr
Mar VistaD r
Olive Av
Thibodo
Rd
E BobierDr
Vista Village Dr
S Santa FeAv
Shadowridge Dr
Sycamore
Av
NSantaFeAv
SMelroseDr
W Vista Wy
BusinessParkDr
Sun set Dr
SMelroseDr
SMelroseDr
EVistaWy
Ã78
Ã78
Landscaping and
Lighting District No. 1
Last Saved: 4/26/2017
0 1 20.5 Mi
District Boundary
I
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EXHIBIT 4
NMelroseDr
Mar VistaD r
Olive Av
Thibodo
Rd
E BobierDr
Vista Village Dr
S Santa FeAv
Shadowridge Dr
Sycamore
Av
NSantaFeAv
SMelroseDr
W Vista Wy
BusinessParkDr
Sun set Dr
SMelroseDr
SMelroseDr
EVistaWy
Ã78
Ã78
Street Maintenance District
Last Saved: 4/26/2017
0 1 20.5 Mi
District Boundary
I
06/10/2025
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EXHIBIT 5
SycamoreAv
BusinessParkDr
SMelroseDr
South Melrose
Landscape Maintenance District
District Boundary
&&&&&&&&&&&&Maintenance Zone 1 Boundary
s s s s s
s s s s s
s s s s s
s s s s s
Maintenance Zone 2 Boundary
Maintenance Zone 3 Boundary
Maintenance Zone 4 Boundary
Maintenance Zone 5 Boundary
Last Saved: 4/26/2017
I
0 1,000 2,000500 Feet
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EXHIBIT 6
SycamoreAv
Poinsettia
Av
La Mirada Dr
BusinessParkDr
Park Center Dr
Grand Av
SMelroseDr
La Mirada Canyon
Landscape Maintenance District
Zone A
Zone B
District Boundary
Open Space
Last Saved: 4/27/2017
I
0 1,000 2,000500 Feet
06/10/2025
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EXHIBIT 7