City Council
Evan Hutson, Mayor
Richard Thomas, Vice Mayor
Gary Hansen, Council Member
Lorri Pride, Council Member
Matt Busby, Council Member
City Manager
Marti Brown
City Clerk
Karleen Price
Willows City Council
Regular Meeting
May 12, 2026
Willows City Hall
6:00 PM
201 North Lassen Street
Willows, CA 95988
(530) 934-7041
Agenda
Watch the Council meeting online via Zoom: https://us06web.zoom.us/j/86080685587 Remote viewing of the City Council meeting for members of the public is provided for convenience only. In the event that the remote viewing connection malfunctions for any reason, the City Council reserves the right to conduct the meeting without remote viewing.
If you have documents you would like to submit to the Council, please deliver or mail them to the City Clerk at 201 N. Lassen St., Willows, CA 95988, or email [email protected].
1. CALL TO ORDER
2. PLEDGE OF ALLEGIANCE
3. ROLL CALL
4. CHANGES TO THE AGENDA
5. CEREMONIAL
a. Proclamation – American Cheese Month
b. Proclamation – National Small Business Week
c. Proclamation – National Learn to Swim Day
d. Proclamation – Wildfire Awareness Month
e. Proclamation – National Public Works Week
6. PUBLIC COMMENT & CONSENT CALENDAR FORUM
All items on the Consent Calendar are considered routine and may be approved with a single vote unless removed for separate discussion by the Council or City Manager. Individuals wishing to speak on Consent items or matters not on the agenda are asked to complete a Speaker Card and submit it to the City Clerk. All remarks shall be directed to the Mayor and Councilmembers and are limited to three minutes. By law, the Council cannot discuss or take action on items not listed on the posted agenda. a. Register Approval
Recommended Action: Approve general checking, payroll, and direct deposit check registers.
Contact: Joei Harrison, Finance Director, [email protected] b. Minutes Approval
Recommended Action: Approve the minutes of the April 28, 2026 City Council Meeting and the
April 30, 2026, Special Joint City Council & Planning Commission Meeting.
Contact: Karleen Price, City Clerk, [email protected] c. Letter of Support: Glenn County Arts and Culture
Recommended Action: Approve a Letter of Support for Glenn County Arts and Culture.
Contact: Marti Brown, City Manager, [email protected] d. Contract for Fire Services: Willows Rural Fire Protection District and the City of Willows Recommended Action: Approve the Memorandum of Understanding (MOU) between the City of Willows and the Willows Rural Fire Protection District (WRFPD), establishing updated terms for shared fire protection and administrative services totaling $491,094.80 from July 1, 2026, through June 30, 2031.
Contact: Nathan Monck, Fire Chief, [email protected] e. Purchase of Library Computers
Recommended Action: Authorize the City Manager to purchase five (5) library computers in an amount not to exceed $7,000, with a future request to the Library Board of Trustees to reimburse the city for 50% of the cost using library trust funds.
Contact: Marti Brown, City Manager, [email protected]
7. DISCUSSION & ACTION CALENDAR
All matters on the Discussion & Action calendar will be discussed and acted on individually. Individuals wishing to speak on these items are asked to complete a Speaker Card and submit it to the City Clerk. Comments should be directed to the Mayor and Councilmembers and are limited to three minutes. By law, the Council cannot discuss or take action on items not listed on the posted agenda. a. Budget Workshop: FY 2026-27 Preliminary Budget Review Recommended Action: Receive the presentation of the FY 2026-27 Preliminary Budget for the City’s General Fund and Sewer Fund and provide comments and direction to staff in preparation for the final budget approval process in June.
Contact: Joei Harrison, Finance Director, [email protected] b. Willows Police Department & Community Facilities District Formation, Professional Services Recommended Action: Authorize the City Manager to execute professional services agreements with Wulff, Hansen & Co. (Municipal Advisor), Stradling Yocca Carlson & Rauth (Formation Counsel), and Webb Municipal Finance (Special Tax Consultant) for the formation of a MelloRoos Community Facilities District (CFD) to fund the startup capital costs and ongoing operational costs of the Willows Police Department (WPD); and provide direction to staff regarding the engagement of an elections consultant.
Presented by: Robert Pankratz, Wulff, Hansen & Company
Contact: Marti Brown, City Manager, [email protected] c. Proposition 218 Final Sewer Rate Study
Recommended Action: Upon conclusion of the presentation, direct staff to initiate the Proposition 218 public hearing process.
Presented by: LT Municipal Consultants
Contact: Joe Bettencourt, Community Development & Services Director, [email protected]
8. PUBLIC HEARING
All matters in this section of the agenda are formal public hearings and will be acted on individually. Individuals wishing to speak on these items are asked to complete a Speaker Card and submit it to the City Clerk.
Comments should be directed to the Mayor and Councilmembers and are limited to three minutes. If you have any documentation you would like distributed to the Council, please give it to the City Clerk for distribution. a. Weed Abatement Declaration: Public Hearing, Protest
Recommended Action: Hold a public hearing and, upon conclusion, consider adoption of a resolution confirming the declaration of a public nuisance and direct staff to begin abatement on June 1, 2026, if parcels are not abated.
Contact: Nathan Monck, Fire Chief, [email protected]
9. COMMENTS & REPORTS
a. Council Correspondence
b. City Council Comments & Reports
c. City Manager’s Report
10. CLOSED SESSION
Prior to the City Council convening into Closed Session, the public will have an opportunity to address the Council regarding the item listed below, pursuant to Government Code §54954.3. Public Comments are generally restricted to three minutes.
a. Conference With Legal Counsel - Initiation of Litigation (54956.9(d)(4)) (one case) b. Public Employee Performance Evaluation (§ 54957)
Title: City Manager
11. ADJOURNMENT
This agenda was posted on May 8, 2026.
______________________________
Karleen Price, City Clerk
A complete agenda packet, including staff reports and back-up information, is available for public inspection during normal work hours at City Hall at 201 North Lassen Street in Willows or on the City’s website at www.cityofwillows.org. In compliance with the Americans with Disabilities Act, the City of Willows will make available to members of the public any special assistance necessary to participate in this meeting. If requested, the agenda shall be made available in appropriate alternative formats to persons with a disability, as required by Section 202 of the Americans with Disabilities Act of 1990 (42 U.S.C. Sec. 12132). The public should contact the City Clerk’s office at (530) 934-7041 to make such a request.
Notification 72 hours prior to the meeting will enable the City to make reasonable arrangements to ensure accessibility to this meeting.
The City of Willows is an Equal Opportunity Provider.
CEREMONIAL
MATTERS
Agenda Item #5a
City of Willows
Proclamation
American Cheese Month
WHEREAS, American cheese has long been a staple of the nation’s culinary heritage, bringing comfort, flavor, and versatility to tables across the country; and WHEREAS, the production and enjoyment of American cheese supports local businesses, dairy farmers, food artisans, and retailers, contributing to the economic vitality of our communities; and WHEREAS, Masters Food Gallery is a leading national cheese supplier with one of the largest privately held cheese inventories in the country, and serves as a valued local source for specialty foods; and
WHEREAS, Sierra Nevada Cheese Company represents the rich dairy heritage of Northern California, producing high-quality cheeses and contributing to the region’s agricultural identity; and
WHEREAS, American Cheese Month provides an opportunity to recognize the history, craftsmanship, and innovation behind this beloved food, as well as to encourage residents to support local producers and businesses; and
WHEREAS, the City of Willows is proud to acknowledge the contributions of local businesses and organizations that enrich our community through food, culture, and shared experiences.
NOW, THEREFORE, BE IT RESOLVED, I, Evan Hutson, Mayor of the City of Willows and on behalf of the Willows City Council and the Citizens of Willows, do hereby proclaim May 2026 as American Cheese Month in the City of Willows, and encourage all residents to recognize and celebrate the role of American cheese and local producers in our community.
IN WITNESS WHEREOF, I have hereunto set my hand and official seal this 12th day of May 2026.
___________________________
Evan Hutson, Mayor
City of Willows
Proclamation
National Small Business Week
WHEREAS, small businesses are the backbone of the American economy, creating jobs, driving innovation, and strengthening local communities; and
WHEREAS, small businesses in the City of Willows contribute significantly to the economic vitality, character, and quality of life in our community; and WHEREAS, entrepreneurs and small business owners demonstrate resilience, creativity, and dedication in serving the needs of our residents; and
WHEREAS, the Willows Chamber of Commerce plays a vital role in supporting, promoting, and advocating for local businesses and fostering economic growth; and WHEREAS, National Small Business Week is a time to recognize the invaluable contributions of small businesses and to celebrate their role in shaping the character and strength of our community.
NOW, THEREFORE, BE IT RESOLVED, I, Evan Hutson, Mayor of the City of Willows and on behalf of the Willows City Council and the Citizens of Willows, do hereby proclaim the week of May 3-9, 2026 as National Small Business Week, and call upon all residents, community organizations, and local leaders to join in recognizing and supporting the small businesses that are vital to our economy and essential to the unique identity of our community.
IN WITNESS WHEREOF, I have hereunto set my hand and official seal this 12th day of May 2026.
_____________________________
Evan Hutson, Mayor
Agenda Item #5b
Agenda Item #5c
City of Willows
Proclamation
National Learn to Swim Day
WHEREAS, drowning is a leading cause of accidental death, particularly among young children, and is preventable through proper education and awareness; and WHEREAS, learning to swim is an essential life skill that promotes water safety, confidence, and physical fitness for individuals of all ages; and
WHEREAS, organizations such as the Willows Hydrojets play a vital role in teaching and developing swimming skills, promoting water safety, and providing opportunities for youth development in our community; and
WHEREAS, National Learn to Swim Day raises awareness about the importance of swim education and encourages individuals and families to prioritize water safety; and WHEREAS, the City of Willows is committed to supporting programs and initiatives that promote health, safety, and well-being for all residents.
NOW, THEREFORE, BE IT RESOLVED, I, Evan Hutson, Mayor of the City of Willows and on behalf of the Willows City Council and the Citizens of Willows, do hereby proclaim May 16, 2026, as National Learn to Swim Day in the City of Willows, and encourage all residents to learn water safety skills and support local swim programs.
IN WITNESS WHEREOF, I have hereunto set my hand and official seal this 12th day of May 2026.
____________________________
Evan Hutson, Mayor
Agenda Item #5d
City of Willows
Proclamation
Wildfire Awareness Month
WHEREAS, wildfires pose a significant threat to life, property, and natural resources in the City of Willows and throughout California; and
WHEREAS, increasing temperatures, prolonged drought, and changing climate conditions have heightened the risk and severity of wildfires in our region; and WHEREAS, proactive measures such as creating defensible space, maintaining properties, and following fire-safe practices can greatly reduce the risk of wildfire damage; and WHEREAS, public awareness, community preparedness, and collaboration among residents, local agencies, and emergency responders are essential to reducing wildfire risk and ensuring public safety; and
WHEREAS, Wildfire Awareness Month serves as an opportunity to educate residents about fire prevention, preparedness, and evacuation planning; and
WHEREAS, the Willows Fire Department and Willows Rural Fire Protection District play a critical role in fire prevention, emergency response, and protecting the lives and property of our community; and
WHEREAS, the City of Willows is committed to promoting safety, resilience, and environmental stewardship within our community.
NOW, THEREFORE, BE IT RESOLVED, I, Evan Hutson, Mayor of the City of Willows and on behalf of the Willows City Council and the Citizens of Willows, do hereby proclaim May 2026 as “Wildfire Awareness Month” in the City of Willows, and urge all residents to take action to reduce wildfire risk and protect their homes, families, and community.
IN WITNESS WHEREOF, I have hereunto set my hand and official seal this 12th day of May 2026.
____________________________
Evan Hutson, Mayor
Agenda Item #5e
City of Willows
Proclamation
National Public Works Week
WHEREAS, public works professionals provide essential services that support the health, safety, and quality of life of our community, including water, sewer, streets, and infrastructure maintenance; and
WHEREAS, these dedicated individuals plan, build, manage, and maintain the systems that sustain our daily lives and ensure the efficient operation of the City of Willows; and WHEREAS, public works employees respond to emergencies, protect public health, and contribute to the resilience and sustainability of our community; and WHEREAS, National Public Works Week serves to recognize the contributions of public works professionals and to raise awareness about the vital role they play in our society; and WHEREAS, the City of Willows is proud to recognize the commitment, skill, and service of its public works staff; and
WHEREAS, the City of Willows will celebrate National Public Works Week with an Equipment Showcase and Community Barbecue on Thursday, May 21, 2026, highlighting the work and dedication of its public works staff.
NOW, THEREFORE, BE IT RESOLVED, I, Evan Hutson, Mayor of the City of Willows and on behalf of the Willows City Council and the Citizens of Willows, do hereby proclaim May 17– 23, 2026, as National Public Works Week in the City of Willows, and encourage all residents to join in recognizing the important contributions of public works professionals.
IN WITNESS WHEREOF, I have hereunto set my hand and official seal this 12th day of May 2026.
_____________________________
Evan Hutson, Mayor
PUBLIC COMMENT &
CONSENT CALENDAR
FORUM
5/7/2026 12:56:56 PM Page 1 of 8
Payment Register
City of Willows APPKT00586 - CHECK RUN 4-24-26
-
Bank: Gen Chk - General Checking
Vendor Number
**Void**
Total Vendor Amount
0.00 Vendor Name
Payment Type Payment Number Payment Date Payment Amount **Void Check 56661 04/24/2026 0.00
**Void Check 56664 04/24/2026 0.00
**Void Check 56666 04/24/2026 0.00
**Void Check 56667 04/24/2026 0.00
**Void Check 56668 04/24/2026 0.00
1008
Vendor Number
A.T.& T.
Total Vendor Amount
324.15
Vendor Name
Payment Type Payment Number Payment Date Payment Amount Check 56654 04/24/2026 324.15
Payable Number Description Payable Date Due Date Discount Amount Payable Amount 000025127001 BAN - 9391061616 - 3-19-26 TO 4-18-26 SERVICE 04/23/2026 04/23/2026 0.00 293.81 000025127006 BAN - 9391061624 - 3-19-26 TO 4-18-26 SERVICE 04/23/2026 04/23/2026 0.00 30.34 1014
Vendor Number
ACCESS
Total Vendor Amount
102.51
Vendor Name
Payment Type Payment Number Payment Date Payment Amount Check 56655 04/24/2026 102.51
Payable Number Description Payable Date Due Date Discount Amount Payable Amount 12031427 SHREDDING SERVICE APRIL 2026 - CW 04/23/2026 04/23/2026 0.00 102.51 1052
Vendor Number
AMAZON CAPITAL SERVICES
Total Vendor Amount
2,814.26
Vendor Name
Payment Type Payment Number Payment Date Payment Amount Check 56656 04/24/2026 2,814.26
Payable Number Description Payable Date Due Date Discount Amount Payable Amount 1614-4JRL-QMGD TONER CARTRIDGE - LIBRARY 04/20/2026 04/20/2026 0.00 721.07 1FD6-HNRM-VDQX MATERIALS - LIBRARY 04/20/2026 04/20/2026 0.00 347.67 1LGT-9X46-4CG6 SUPPLIES - LIBRARY 04/20/2026 04/20/2026 0.00 122.09 1LJG-YGX6-9X4F ZIP BOOKS GRANT - LIBRARY 04/20/2026 04/20/2026 0.00 17.40 1PVH-MXQG-YQ97 ZIP BOOKS GRANT - LIBRARY 04/20/2026 04/20/2026 0.00 8.69 1RJN-TG9M-VPGM ZIP BOOKS GRANT - LIBRARY 04/20/2026 04/20/2026 0.00 91.40 1V9D-X93K-16NG 85' TV, 3D PRINTING TOOLS & SUPPLIES - LIBRARY 04/20/2026 04/20/2026 0.00 1,309.71 1VFX-1CDF-VM33 ZIP BOOKS GRANT - LIBRARY 04/20/2026 04/20/2026 0.00 35.75 1W4R-WY7L-NQND ZIP BOOKS GRANT - LIBARY 04/20/2026 04/20/2026 0.00 51.09 1WFF-1GVY-91T3 ZIP BOOKS GRANT - LIBRARY 04/20/2026 04/20/2026 0.00 61.36 1Y9D-DH4J-9GPL SUPPLIES - LIBRARY 04/20/2026 04/20/2026 0.00 48.03 1068
Vendor Number
ANDY HEATH FINANCIAL SERV
Total Vendor Amount
2,145.00
Vendor Name
Payment Type Payment Number Payment Date Payment Amount Check 56657 04/24/2026 2,145.00
Payable Number Description Payable Date Due Date Discount Amount Payable Amount 26-04 FINANCIAL CONSULTING 3-24-26 TO 4-21-26 - FIN 04/22/2026 04/22/2026 0.00 2,145.00 Agenda Item #6a
Payment Register APPKT00586 - CHECK RUN 4-24-26
5/7/2026 12:56:56 PM Page 2 of 8
2558
Vendor Number
B & B MEDICAL SERVICES
Total Vendor Amount
67.78 Vendor Name
Payment Type Payment Number Payment Date Payment Amount Check 56658 04/24/2026 67.78
Payable Number Description Payable Date Due Date Discount Amount Payable Amount 042426B&BMS REIMBURSEMENT - BUSINESS LICENSE PAID TWICE 04/20/2026 04/20/2026 0.00 67.78 1193
Vendor Number
CALIFORNIA BUILDING STAND
Total Vendor Amount
42.30 Vendor Name
Payment Type Payment Number Payment Date Payment Amount Check 56659 04/24/2026 42.30
Payable Number Description Payable Date Due Date Discount Amount Payable Amount 042426BSASRF JANUARY - MARCH 2026 BSASRF FEES - BUILD 04/23/2026 04/23/2026 0.00 42.30 1172
Vendor Number
CALIFORNIA WATER SERVICE
Total Vendor Amount
4,359.49
Vendor Name
Payment Type Payment Number Payment Date Payment Amount Check 56660 04/24/2026 4,359.49
Payable Number Description Payable Date Due Date Discount Amount Payable Amount 1053836442-041026 SERVICE TO 4-10-26 - LLAD ZONE C 04/23/2026 04/23/2026 0.00 116.93 8491677777-041526 SERVICE TO 4-15-26 - CW 04/24/2026 04/24/2026 0.00 4,242.56 1252
Vendor Number
CLEARWAY ENERGY LLC
Total Vendor Amount
14,791.41
Vendor Name
Payment Type Payment Number Payment Date Payment Amount Check 56662 04/24/2026 14,791.41
Payable Number Description Payable Date Due Date Discount Amount Payable Amount 1830045 MARCH 2026 SERVICE - SEWER 04/23/2026 04/23/2026 0.00 14,791.41 1255
Vendor Number
COASTLAND CIVIL ENGINEERI
Total Vendor Amount
13,837.50
Vendor Name
Payment Type Payment Number Payment Date Payment Amount Check 56663 04/24/2026 13,837.50
Payable Number Description Payable Date Due Date Discount Amount Payable Amount 64159 725024 ENCHROACHMENT PERMITS 04/23/2026 04/23/2026 0.00 1,243.75 64160 725445 CITY ENGINEERING FY25-26 04/23/2026 04/23/2026 0.00 3,218.75 64161 CIVIC CENTER ADA UGPRADES CM 04/23/2026 04/23/2026 0.00 53.75 64162 LIFT STATION REHAB CM 04/23/2026 04/23/2026 0.00 53.75 64163 722188 SOUTH - DEVELOPMENT - RESIDENTIAL 04/23/2026 04/23/2026 0.00 632.50 64164 72-5456 - FY25-26 PAVEMENT REHAB 04/23/2026 04/23/2026 0.00 121.25 64165 725158 SYCAMORE PARK CCLGP FUNDED PROJECT 04/23/2026 04/23/2026 0.00 2,791.25 64166 SEWER REHAB 2025 CM 04/23/2026 04/23/2026 0.00 53.75 64167 725531 - LLAD FY 2026-27 04/23/2026 04/23/2026 0.00 1,070.00 64168 72-4441 - 257 N BUTTE ST - PERMIT #5429 - NVIH 04/23/2026 04/23/2026 0.00 927.50 64235 72-4441 - BUILDING DEPARTMENT SERVICES 04/23/2026 04/23/2026 0.00 991.25 64236 72-4441 - 1300 W WOOD ST PERMIT #5477-CHICKEN KING04/23/2026 04/23/2026 0.00 1,617.50 64237 72-4441 - 101 HARVEST DR-PERMIT #5568-MSTR GLRY FD 04/23/2026 04/23/2026 0.00 1,062.50 2484
Vendor Number
COLUMBIA BANK COMMERCIAL CARD
Total Vendor Amount
5,935.28
Vendor Name
Payment Type Payment Number Payment Date Payment Amount Check 56665 04/24/2026 5,935.28
Payable Number Description Payable Date Due Date Discount Amount Payable Amount BETTENCOURT033126-01 PORTOLA HOTEL - ICSC MONTEREY ECONOMIC DEVEL 04/21/2026 04/21/2026 0.00 703.62 BROWN033126-01 DONUT WHEEL - DONUTS - SPECIAL MEETING 04/22/2026 04/22/2026 0.00 22.83 ENOS033126-01 GLENN COUNTY AIRPORT - FUEL - FIRE 04/21/2026 04/21/2026 0.00 56.30 FUENTES033126-01 SHASTA COLLEGE - SPRING 2026 CLASS - FIRE 04/21/2026 04/21/2026 0.00 256.50 FUENTES033126-02 SHASTA COLLEGE - SPRING 2026 CLASS - FIRE 04/21/2026 04/21/2026 0.00 168.50 MONCK033126-01 LC ACTION - 2 MOUNTED LIGHTS - FIRE 04/21/2026 04/21/2026 0.00 419.63 MONCK033126-02 SAFARI LAND - 2 HOLSTERS & LOCKS - FIRE 04/21/2026 04/21/2026 0.00 635.11 MONCK033126-03 AMERICAN RED CROSS - CPR CLASS FOR PUBLIC WORKS 04/21/2026 04/21/2026 0.00 252.00 PFYL033136-01 WALMART - SHOP SUPPLIES - PUBLIC WORKS 04/21/2026 04/21/2026 0.00 74.78
Payment Register APPKT00586 - CHECK RUN 4-24-26
5/7/2026 12:56:56 PM Page 3 of 8
PRICE033126-01 AMAZON - OFFICE SUPPLIES - CW 04/23/2026 04/23/2026 0.00 132.74 PRICE033126-02 EDCO AWARDS - AWAARD FOR EMPLOYEE 20YRS 04/23/2026 04/23/2026 0.00 193.93 PRICE033126-03 AMAZON - OFFICE SUPPLIES - CHAIR - CW 04/23/2026 04/23/2026 0.00 191.37 PRICE033126-04 GODADDY - WEBSITE HOSTING 3 YEARS - CW 04/23/2026 04/23/2026 0.00 347.66 PRICE033126-05 AMAZON - OFFICE SUPPLIES - CW 04/23/2026 04/23/2026 0.00 33.62 PRICE033126-06 AMAZON - OFFICE SUPPLIES & PARK SUPPLIES 04/23/2026 04/23/2026 0.00 208.97 PRICE033126-07 WALMART - CITY COUNCIL SNACKS 04/23/2026 04/23/2026 0.00 34.06 PRICE033126-08 AMAZON - OFFICE SUPPLES - CW 04/23/2026 04/23/2026 0.00 18.87 PRICE033126-09 GLOBAL INDUSTRIES - DISPLAY - OFFICE SUPPLIES - CW 04/23/2026 04/23/2026 0.00 267.46 PRICE033126-10 TYLER - CREDIT CARD CONVENIENCE FEE 04/23/2026 04/23/2026 0.00 0.73 PRICE033126-11 GLENN COUNTY RECORDER - NOTARY PUBLIC 04/23/2026 04/23/2026 0.00 21.00 PRICE033126-12 AMAZON - LAMINATOR - OFFICE SUPPLIES- CW 04/23/2026 04/23/2026 0.00 43.85 PRICE033126-13 AMAZON - A/C PUBLIC WORKS SHOP - PW 04/23/2026 04/23/2026 0.00 73.43 PRICE033126-14 LINKEDIN - JOB POSTING - LIBRARY 04/23/2026 04/23/2026 0.00 8.00 PRICE033126-15 AMAZON - SAFETY SUPPLIES - PUBLIC WORKS 04/23/2026 04/23/2026 0.00 85.94 PRICE033126-16 AMAZON - BAT REPELLING SYSTEM - PUBLIC WORKS 04/23/2026 04/23/2026 0.00 65.24 PRICE033126-17 AMAZON - REPLACE MICROPHONES - COUNCIL CHAMBERS04/23/2026 04/23/2026 0.00 116.33 WATSON033126-01 AMAZON - ZIP BOOKS GRANT - LIBRARY 04/21/2026 04/21/2026 0.00 11.09 WATSON033126-02 AMAZON - ZIP BOOKS GRANT - LIBRARY 04/21/2026 04/21/2026 0.00 19.27 WATSON033126-03 AMAZON - ZIP BOOKS GRANT - LIBRARY 04/21/2026 04/21/2026 0.00 38.38 WATSON033126-04 AMAZON - ZIP BOOKS GRANT - LIBRARY 04/21/2026 04/21/2026 0.00 14.78 WATSON033126-05 AMAZON - ZIP BOOKS GRANT - LIBRARY 04/21/2026 04/21/2026 0.00 12.69 WATSON033126-06 AMAZON - ZIP BOOKS GRANT - LIBRARY 04/21/2026 04/21/2026 0.00 10.59 WATSON033126-07 AMAZON - ZIP BOOKS GRANT - LIBRARY 04/21/2026 04/21/2026 0.00 29.50 WATSON033126-08 AMAZON - ZIP BOOKS GRANT - LIBRARY 04/21/2026 04/21/2026 0.00 10.85 WATSON033126-09 AMAZON - ZIP BOOKS GRANT - LIBRARY 04/21/2026 04/21/2026 0.00 19.13 WATSON033126-10 AMAZON - ZIP BOOKS GRANT - LIBRARY 04/21/2026 04/21/2026 0.00 58.49 WATSON033126-11 AMAZON - ZIP BOOKS GRANT - LIBRARY 04/21/2026 04/21/2026 0.00 18.53 WATSON033126-12 AMAZON - ZIP BOOKS GRANT - LIBRARY 04/21/2026 04/21/2026 0.00 17.94 WATSON033126-13 AMAZON - ZIP BOOKS GRANT - LIBRARY 04/21/2026 04/21/2026 0.00 54.25 WATSON033126-14 AMAZON - STORYTIME SUPPLIES - LIBRARY 04/21/2026 04/21/2026 0.00 10.86 WATSON033126-15 AMAZON - ZIP BOOKS GRANT - LIBRARY 04/21/2026 04/21/2026 0.00 19.14 WATSON033126-16 AMAZON - STORYTIME SUPPLIES - LIBRARY 04/21/2026 04/21/2026 0.00 70.41 WATSON033126-17 BAMBU STORE - 3D PRINTER SUPPLIES - LIBRARY 04/21/2026 04/21/2026 0.00 934.55 WATSON033126-18 AMAZON - ZIP BOOKS GRANT - LIBRARY 04/21/2026 04/21/2026 0.00 12.18 WATSON033126-19 AMAZON - TECH EQUIPMENT - LIBRARY 04/21/2026 04/21/2026 0.00 21.72 WATSON033126-20 AMAZON - STORYTIME SUPPLIES - LIBRARY 04/21/2026 04/21/2026 0.00 17.43 WATSON033126-21 AMAZON - STORYTIME SUPPLIES - LIBRARY 04/21/2026 04/21/2026 0.00 15.98 WATSON033126-22 AMAZON - STORYTIME SUPPLIES - LIBRARY 04/21/2026 04/21/2026 0.00 69.91 WATSON033126-23 AMAZON - SUPPLIES - LIBRARY 04/21/2026 04/21/2026 0.00 32.29 WATSON033126-24 REIMBURSEMENT - AMAZON - ZIP BOOKS GRANT - LIBRARY04/21/2026 04/21/2026 0.00 -17.15 1275
Vendor Number
CORBIN WILLITS SYSTEMS
Total Vendor Amount
518.96
Vendor Name
Payment Type Payment Number Payment Date Payment Amount Check 56669 04/24/2026 518.96
Payable Number Description Payable Date Due Date Discount Amount Payable Amount 000C604151 APRIL 2026 - MOM'S SOFTWARE - FIN 04/23/2026 04/23/2026 0.00 518.96 1334
Vendor Number
DEPT. OF CONSERVATION
Total Vendor Amount
52.11 Vendor Name
Payment Type Payment Number Payment Date Payment Amount Check 56670 04/24/2026 52.11
Payable Number Description Payable Date Due Date Discount Amount Payable Amount 042426SMIF JANUARY - MARCH 2026 - SMIF FEES - ENG 04/23/2026 04/23/2026 0.00 52.11
Payment Register APPKT00586 - CHECK RUN 4-24-26
5/7/2026 12:56:56 PM Page 4 of 8
1429
Vendor Number
FEDEX
Total Vendor Amount
32.54 Vendor Name
Payment Type Payment Number Payment Date Payment Amount Check 56671 04/24/2026 32.54
Payable Number Description Payable Date Due Date Discount Amount Payable Amount 9-213-03434 US BANK PAYMENT - FIN 04/20/2026 04/20/2026 0.00 32.54 1467
Vendor Number
GAYNOR TELESYSTEMS, INC.
Total Vendor Amount
469.49
Vendor Name
Payment Type Payment Number Payment Date Payment Amount Check 56672 04/24/2026 469.49
Payable Number Description Payable Date Due Date Discount Amount Payable Amount SUB4245.0426 APRIL 2026 SERVICE - CW 04/20/2026 04/20/2026 0.00 469.49 1498
Vendor Number
GLENN CO. OFFICE OF EDUCATION - LIVESCAN
Total Vendor Amount
52.00 Vendor Name
Payment Type Payment Number Payment Date Payment Amount Check 56673 04/24/2026 52.00
Payable Number Description Payable Date Due Date Discount Amount Payable Amount INV26-00825 LIVESCAN - NEW EMPLOYEE 04/20/2026 04/20/2026 0.00 52.00 1606
Vendor Number
JEREMY'S PEST STOMPERS
Total Vendor Amount
55.00 Vendor Name
Payment Type Payment Number Payment Date Payment Amount Check 56674 04/24/2026 55.00
Payable Number Description Payable Date Due Date Discount Amount Payable Amount 432614 APRIL 2026 SERVICE - CIVIC CENTER 04/21/2026 04/21/2026 0.00 55.00 2553
Vendor Number
JOEI HARRISON
Total Vendor Amount
249.13
Vendor Name
Payment Type Payment Number Payment Date Payment Amount Check 56675 04/24/2026 249.13
Payable Number Description Payable Date Due Date Discount Amount Payable Amount 042426JH REIMBURSEMENT-MILEAGE TO CONFERENCE & FINGERPRINTS 04/21/2026 04/21/2026 0.00 249.13 2559
Vendor Number
MARY FERREIRA
Total Vendor Amount
64.78 Vendor Name
Payment Type Payment Number Payment Date Payment Amount Check 56676 04/24/2026 64.78
Payable Number Description Payable Date Due Date Discount Amount Payable Amount 042426MF REIMBURSEMENT - BUSINESS LICENSE PAID TWICE 04/21/2026 04/21/2026 0.00 64.78 1760
Vendor Number
MATSON & ISOM TECHNOLOGY
Total Vendor Amount
5,414.00
Vendor Name
Payment Type Payment Number Payment Date Payment Amount Check 56677 04/24/2026 5,414.00
Payable Number Description Payable Date Due Date Discount Amount Payable Amount 102454 REMOTE ASSISTANCE - CW 04/21/2026 04/21/2026 0.00 215.00 102722 APRIL 2026 IT SERVICE - CW 04/23/2026 04/23/2026 0.00 5,199.00 1770
Vendor Number
MENDES SUPPLY COMPANY
Total Vendor Amount
156.54
Vendor Name
Payment Type Payment Number Payment Date Payment Amount Check 56678 04/24/2026 156.54
Payable Number Description Payable Date Due Date Discount Amount Payable Amount R084817 PAPER TOWELS - PUBLIC WORKS 04/21/2026 04/21/2026 0.00 99.47 R084988 PAPER TOWELS - PUBLIC WORKS 04/21/2026 04/21/2026 0.00 156.54 R084989A REFUND - PAPER TOWELS - PUBLIC WORKS 04/21/2026 04/21/2026 0.00 -99.47
Payment Register APPKT00586 - CHECK RUN 4-24-26
5/7/2026 12:56:56 PM Page 5 of 8
1778
Vendor Number
MIDAMERICA ADMIN & RETIRE
Total Vendor Amount
750.00
Vendor Name
Payment Type Payment Number Payment Date Payment Amount Check 56679 04/24/2026 750.00
Payable Number Description Payable Date Due Date Discount Amount Payable Amount 042426MA ANNUAL CONTRIBUTION - NEW EMPLOYEE 04/21/2026 04/21/2026 0.00 750.00 2312
Vendor Number
NAPA AUTO PARTS
Total Vendor Amount
136.83
Vendor Name
Payment Type Payment Number Payment Date Payment Amount Check 56680 04/24/2026 136.83
Payable Number Description Payable Date Due Date Discount Amount Payable Amount 724534 TUBING & COUPLINGS - ENGINE #3 - FIRE 04/21/2026 04/21/2026 0.00 136.83 2373
Vendor Number
ODP BUSINESS SOLUTIONS
Total Vendor Amount
12.66 Vendor Name
Payment Type Payment Number Payment Date Payment Amount Check 56681 04/24/2026 12.66
Payable Number Description Payable Date Due Date Discount Amount Payable Amount 461521055001A BALANCE OF INVOICE DUE - TONER - CW 04/24/2026 04/24/2026 0.00 12.66 1143
Vendor Number
PEDRO BOBADILLA
Total Vendor Amount
576.92
Vendor Name
Payment Type Payment Number Payment Date Payment Amount Check 56682 04/24/2026 576.92
Payable Number Description Payable Date Due Date Discount Amount Payable Amount 042426PB RECREATIONAL SERVICES 4-11-26 TO 4-24-26 - REC 04/21/2026 04/21/2026 0.00 576.92 2332
Vendor Number
PRENTICE LONG, PC
Total Vendor Amount
18,348.58
Vendor Name
Payment Type Payment Number Payment Date Payment Amount Check 56683 04/24/2026 18,348.58
Payable Number Description Payable Date Due Date Discount Amount Payable Amount 8513 SERVICES RENDERED THROUGH 2-27-26 - CA 04/21/2026 04/21/2026 0.00 9,183.58 8553 SERVICES RENDERED THROUGH 3-31-26 - CA 04/22/2026 04/22/2026 0.00 9,165.00 2183
Vendor Number
TIMIOS TITLE, A CALIFORNIA
Total Vendor Amount
149.00
Vendor Name
Payment Type Payment Number Payment Date Payment Amount Check 56684 04/24/2026 149.00
Payable Number Description Payable Date Due Date Discount Amount Payable Amount 042426TT 459 S BUTTE ST - TITLE CHANGE - FIRE 04/23/2026 04/23/2026 0.00 149.00 2447
Vendor Number
TOP NOTCH COMMERCIAL CLEANING
Total Vendor Amount
1,375.00
Vendor Name
Payment Type Payment Number Payment Date Payment Amount Check 56685 04/24/2026 1,375.00
Payable Number Description Payable Date Due Date Discount Amount Payable Amount 12765 APRIL 2026 JANITORIAL SERVICE - CIVIC CENTER 04/23/2026 04/23/2026 0.00 1,375.00 2189
Vendor Number
TOTAL IMAGING SOLUTIONS,
Total Vendor Amount
435.00
Vendor Name
Payment Type Payment Number Payment Date Payment Amount Check 56686 04/24/2026 435.00
Payable Number Description Payable Date Due Date Discount Amount Payable Amount 22190 MICROFILM READER ANNUAL SERVICE AGRMNT-LIBRARY 04/23/2026 04/23/2026 0.00 435.00
Payment Register APPKT00586 - CHECK RUN 4-24-26
5/7/2026 12:56:56 PM Page 6 of 8
2207
Vendor Number
TYLER TECHNOLOGIES, INC
Total Vendor Amount
320.00
Vendor Name
Payment Type Payment Number Payment Date Payment Amount Check 56687 04/24/2026 320.00
Payable Number Description Payable Date Due Date Discount Amount Payable Amount 025-549408 TUTORING - FINANCIALS - FIN 04/23/2026 04/23/2026 0.00 320.00 2433
Vendor Number
VESTIS
Total Vendor Amount
364.20
Vendor Name
Payment Type Payment Number Payment Date Payment Amount Check 56688 04/24/2026 364.20
Payable Number Description Payable Date Due Date Discount Amount Payable Amount 5067116780 UNIFORM SERVICE - PUBLIC WORKS 04/23/2026 04/23/2026 0.00 182.10 5067122575 UNIFORM SERVICE - PUBLIC WORKS 04/23/2026 04/23/2026 0.00 182.10 2295
Vendor Number
WILLOWS ACE HARDWARE
Total Vendor Amount
267.78
Vendor Name
Payment Type Payment Number Payment Date Payment Amount Check 56689 04/24/2026 267.78
Payable Number Description Payable Date Due Date Discount Amount Payable Amount 129673 3 WAY SWITCH - LIBRARY 04/23/2026 04/23/2026 0.00 2.60 132259 2 CASTERS - BOOK CART - LIBRARY 04/23/2026 04/23/2026 0.00 15.20 136375 CLEANING SUPPLIES & SPRINKLERS - FIRE 04/23/2026 04/23/2026 0.00 33.61 136383 CLEANING SUPP & EXTENSION CORD - SMALL TOOLS - PW 04/23/2026 04/23/2026 0.00 86.97 136716 SAW CHAIN & BAR OIL - TREES - PUBLIC WORKS 04/23/2026 04/23/2026 0.00 30.44 136717 PUMP BILGE - SMALL TOOLS - PUBLIC WORKS 04/23/2026 04/23/2026 0.00 36.96 136810 16 PACK BATTERIES - GARAGE SUPPLIES - PW 04/23/2026 04/23/2026 0.00 19.74 136920 BAT REPELLENT - CIVIC CENTER 04/23/2026 04/23/2026 0.00 32.60 136921 2 PACKS FASTENERS - LIBRARY 04/23/2026 04/23/2026 0.00 0.80 136958 INDOOR FOGGER - CIVIC CENTER 04/23/2026 04/23/2026 0.00 8.86 2418
Vendor Number
WILLOWS LAMB DERBY PARADE
Total Vendor Amount
30.00 Vendor Name
Payment Type Payment Number Payment Date Payment Amount Check 56690 04/24/2026 30.00
Payable Number Description Payable Date Due Date Discount Amount Payable Amount 042426WLDP PARTICIPATE IN PARADE - LIBRARY 04/23/2026 04/23/2026 0.00 30.00
Payment Register APPKT00586 - CHECK RUN 4-24-26
5/7/2026 12:56:56 PM Page 7 of 8
Payment Summary
Type
Payment
Count Discount Payment
Payable
Bank Code Count
Gen Chk Voided **Void Check 0 1 0.00 0.00
Gen Chk Check 92 19 0.00 52,477.09
Gen Chk Voided **Void Check 0 4 0.00 0.00
Gen Chk Check 27 13 0.00 21,773.11
Packet Totals: 119 37 0.00 74,250.20
Payment Register APPKT00586 - CHECK RUN 4-24-26
5/7/2026 12:56:56 PM Page 8 of 8
Cash Fund Summary
Fund Name Amount
999 CASH CLEARING -74,250.20
Packet Totals: -74,250.20
5/7/2026 12:58:26 PM Page 1 of 3
Payment Register
City of Willows APPKT00589 - CHECK RUN 4-30-26
01 - Vendor Set 01
Bank: Gen Chk - General Checking
2418
Vendor Number
WILLOWS LAMB DERBY PARADE
Total Vendor Amount
30.00 Vendor Name
Payment Type Payment Number Payment Date Payment Amount Check 56691 04/30/2026 30.00
Payable Number Description Payable Date Due Date Discount Amount Payable Amount 043026WLD-GH PARTISIPATE IN PARADE - CITY COUNCIL 04/29/2026 04/29/2026 0.00 30.00
Payment Register APPKT00589 - CHECK RUN 4-30-26
5/7/2026 12:58:26 PM Page 2 of 3
Payment Summary
Type
Payment
Count Discount Payment
Payable
Bank Code Count
Gen Chk Check 1 1 0.00 30.00
Packet Totals: 1 1 0.00 30.00
Payment Register APPKT00589 - CHECK RUN 4-30-26
5/7/2026 12:58:26 PM Page 3 of 3
Cash Fund Summary
Fund Name Amount
999 CASH CLEARING -30.00
Packet Totals: -30.00
5/7/2026 12:55:05 PM Page 1 of 4
Payment Register
City of Willows APPKT00585 - Payroll Monthly Vendors April 2026 -
Bank: Gen Chk - General Checking
Vendor Number
**Void**
Total Vendor Amount
0.00 Vendor Name
Payment Type Payment Number Payment Date Payment Amount **Void Check 56650 04/24/2026 0.00
1029
Vendor Number
AFLAC- FLEX ONE
Total Vendor Amount
770.38
Vendor Name
Payment Type Payment Number Payment Date Payment Amount Check 56648 04/24/2026 770.38
Payable Number Description Payable Date Due Date Discount Amount Payable Amount INV0001745 AFLAC DENTAL 04/10/2026 04/30/2026 0.00 84.90 INV0001746 AFLAC CANCER 04/10/2026 04/30/2026 0.00 113.63 INV0001747 AFLAC ACCIDENT 04/10/2026 04/10/2026 0.00 114.54 INV0001748 AFLAC STD 04/10/2026 04/30/2026 0.00 17.94
INV0001749 AFLAC EVENT/CRITICAL 04/10/2026 04/30/2026 0.00 54.18 INV0001775 AFLAC DENTAL 04/24/2026 04/30/2026 0.00 84.90 INV0001776 AFLAC CANCER 04/24/2026 04/30/2026 0.00 113.63 INV0001777 AFLAC ACCIDENT 04/24/2026 04/24/2026 0.00 114.54 INV0001778 AFLAC STD 04/24/2026 04/30/2026 0.00 17.94
INV0001779 AFLAC EVENT/CRITICAL 04/24/2026 04/30/2026 0.00 54.18 2527
Vendor Number
ANTHEM BLUE CROSS OF CALIFORNIA
Total Vendor Amount
20,396.59
Vendor Name
Payment Type Payment Number Payment Date Payment Amount Check 56649 04/24/2026 20,396.59
Payable Number Description Payable Date Due Date Discount Amount Payable Amount INV0001753 MEDICAL INSURANCE PREMIUM 04/10/2026 04/30/2026 0.00 415.13 INV0001754 MEDICAL INSURANCE PREMIUM 04/10/2026 04/30/2026 0.00 845.52 INV0001755 MEDICAL INSURANCE PREMIUM 04/10/2026 04/30/2026 0.00 1,019.93 INV0001756 MEDICAL INSURANCE PREMIUM 04/10/2026 04/30/2026 0.00 376.47 INV0001757 MEDICAL INSURANCE PREMIUM 04/10/2026 04/30/2026 0.00 634.67 INV0001758 MEDICAL INSURANCE PREMIUM 04/10/2026 04/30/2026 0.00 1,446.81 INV0001759 MEDICAL INSURANCE PREMIUM 04/10/2026 04/30/2026 0.00 515.34 INV0001760 MEDICAL INSURANCE PREMIUM 04/10/2026 04/30/2026 0.00 881.25 INV0001761 MEDICAL INSURANCE PREMIUM 04/10/2026 04/30/2026 0.00 1,914.52 INV0001762 MEDICAL INSURANCE PREMIUM 04/10/2026 04/30/2026 0.00 791.60 INV0001763 MEDICAL INSURANCE PREMIUM 04/10/2026 04/30/2026 0.00 498.57 INV0001764 MEDICAL INSURANCE PREMIUM 04/10/2026 04/30/2026 0.00 453.78 INV0001765 MEDICAL INSURANCE PREMIUM 04/10/2026 04/30/2026 0.00 404.73 INV0001783 MEDICAL INSURANCE PREMIUM 04/24/2026 04/30/2026 0.00 415.12 INV0001784 MEDICAL INSURANCE PREMIUM 04/24/2026 04/30/2026 0.00 845.52 INV0001785 MEDICAL INSURANCE PREMIUM 04/24/2026 04/30/2026 0.00 1,019.92 INV0001786 MEDICAL INSURANCE PREMIUM 04/24/2026 04/30/2026 0.00 376.47 INV0001787 MEDICAL INSURANCE PREMIUM 04/24/2026 04/30/2026 0.00 634.66 INV0001788 MEDICAL INSURANCE PREMIUM 04/24/2026 04/30/2026 0.00 1,446.80 INV0001789 MEDICAL INSURANCE PREMIUM 04/24/2026 04/30/2026 0.00 515.33 INV0001790 MEDICAL INSURANCE PREMIUM 04/24/2026 04/30/2026 0.00 881.25 INV0001791 MEDICAL INSURANCE PREMIUM 04/24/2026 04/30/2026 0.00 1,914.52 INV0001792 MEDICAL INSURANCE PREMIUM 04/24/2026 04/30/2026 0.00 791.60 INV0001793 MEDICAL INSURANCE PREMIUM 04/24/2026 04/30/2026 0.00 498.57 INV0001794 MEDICAL INSURANCE PREMIUM 04/24/2026 04/30/2026 0.00 453.78 INV0001795 MEDICAL INSURANCE PREMIUM 04/24/2026 04/30/2026 0.00 404.73
Payment Register APPKT00585 - Payroll Monthly Vendors April 2026 5/7/2026 12:55:05 PM Page 2 of 4
1194
Vendor Number
CALIFORNIA STATE DISBURSE
Total Vendor Amount
162.92
Vendor Name
Payment Type Payment Number Payment Date Payment Amount Check 56651 04/24/2026 162.92
Payable Number Description Payable Date Due Date Discount Amount Payable Amount INV0001780 CHILD SUPPORT 04/24/2026 04/24/2026 0.00 162.92 1551
Vendor Number
HUMANA DENTAL/VISION
Total Vendor Amount
1,871.36
Vendor Name
Payment Type Payment Number Payment Date Payment Amount Check 56652 04/24/2026 1,871.36
Payable Number Description Payable Date Due Date Discount Amount Payable Amount INV0001751 DENTAL 04/10/2026 04/30/2026 0.00 385.36
INV0001752 DENTAL 04/10/2026 04/30/2026 0.00 448.68
INV0001767 VISION 04/10/2026 04/30/2026 0.00 48.21
INV0001768 VISION 04/10/2026 04/30/2026 0.00 40.12
INV0001781 DENTAL 04/24/2026 04/30/2026 0.00 385.32
INV0001782 DENTAL 04/24/2026 04/30/2026 0.00 472.13
INV0001798 VISION 04/24/2026 04/30/2026 0.00 48.20
INV0001799 VISION 04/24/2026 04/30/2026 0.00 43.34
2223
Vendor Number
UNITED PUBLIC EMPLOYEES A
Total Vendor Amount
242.30
Vendor Name
Payment Type Payment Number Payment Date Payment Amount Check 56653 04/24/2026 242.30
Payable Number Description Payable Date Due Date Discount Amount Payable Amount INV0001797 UPEC DUES 04/24/2026 04/30/2026 0.00 242.30
Payment Register APPKT00585 - Payroll Monthly Vendors April 2026 5/7/2026 12:55:05 PM Page 3 of 4
Payment Summary
Type
Payment
Count Discount Payment
Payable
Bank Code Count
Gen Chk Check 46 5 0.00 23,443.55
Gen Chk Voided **Void Check 0 1 0.00 0.00
Packet Totals: 46 6 0.00 23,443.55
Payment Register APPKT00585 - Payroll Monthly Vendors April 2026 5/7/2026 12:55:05 PM Page 4 of 4
Cash Fund Summary
Fund Name Amount
999 CASH CLEARING -23,443.55
Packet Totals: -23,443.55
5/7/2026 1:00:12 PM Page 1 of 3
Payment Register
City of Willows APPKT00594 - Biweekly Vendors 5-8-26
01 - Vendor Set 01
Bank: Gen Chk - General Checking
1194
Vendor Number
CALIFORNIA STATE DISBURSE
Total Vendor Amount
162.92
Vendor Name
Payment Type Payment Number Payment Date Payment Amount Check 56692 05/08/2026 162.92
Payable Number Description Payable Date Due Date Discount Amount Payable Amount INV0001811 CHILD SUPPORT 05/08/2026 05/08/2026 0.00 162.92 2223
Vendor Number
UNITED PUBLIC EMPLOYEES A
Total Vendor Amount
242.30
Vendor Name
Payment Type Payment Number Payment Date Payment Amount Check 56693 05/08/2026 242.30
Payable Number Description Payable Date Due Date Discount Amount Payable Amount INV0001828 UPEC DUES 05/08/2026 05/31/2026 0.00 242.30
Payment Register APPKT00594 - Biweekly Vendors 5-8-26
5/7/2026 1:00:12 PM Page 2 of 3
Payment Summary
Type
Payment
Count Discount Payment
Payable
Bank Code Count
Gen Chk Check 2 2 0.00 405.22
Packet Totals: 2 2 0.00 405.22
Payment Register APPKT00594 - Biweekly Vendors 5-8-26
5/7/2026 1:00:12 PM Page 3 of 3
Cash Fund Summary
Fund Name Amount
999 CASH CLEARING -405.22
Packet Totals: -405.22
5/7/2026 1:03:05 PM Page 1 of 4
Payroll Check Register
City of Willows Checks
Pay Period: 4/20/2026-5/3/2026
Employee Employee # Check Type Date Amount Number
Packet: PYPKT00627 - PAYROLL 4-20-26 TO 5-3-26 PAY DATE 5-8-26 Payroll Set: Payroll Set 01 - 01
CANO, GABRIELA M CAN01 Regular 05/08/2026 53.85 41166
CASTORENA, SOFIA CAST01 Regular 05/08/2026 84.63 41167
CHAVIRA, JORDAN CHA05 Regular 05/08/2026 176.95 41168
GALLARDO-CANO, JOVANNY GAL03 Regular 05/08/2026 165.43 41169 GARCIA, OMAR GAR14 Regular 05/08/2026 107.71 41170
MEDINA, HUMBERTO MED02 Regular 05/08/2026 176.95 41171
NEWTON-PALACIOS, MICHELLENEW00 Regular 05/08/2026 107.71 41172
5/7/2026 1:03:05 PM Page 2 of 4
Payroll Check Register
City of Willows Direct Deposits
Pay Period: 4/20/2026-5/3/2026
Employee Employee # Date Amount Number
Packet: PYPKT00627 - PAYROLL 4-20-26 TO 5-3-26 PAY DATE 5-8-26 Payroll Set: Payroll Set 01 - 01
BUSBY, MATTHEW BUS01 05/08/2026 227.62 2155
HANSEN, GARY L HAN02 05/08/2026 227.62 2156
PRIDE, LORRI A PRI00 05/08/2026 227.62 2157
THOMAS, RICHARD THO00 05/08/2026 227.62 2158
BROWN, MARTHA BRO01 05/08/2026 3,987.68 2159
PRICE, KARLEEN PRI01 05/08/2026 1,787.29 2160
HARRISON, JOEI HAR01 05/08/2026 2,485.34 2161
HAZLETT, ROBIN HAZ01 05/08/2026 1,603.69 2162
BROTT, SHERRY BRO02 05/08/2026 45.52 2163
CORUM, RAYMOND COR02 05/08/2026 45.52 2164
MCNEIL, MICHAEL JAMES MCN00 05/08/2026 45.52 2165
NYGARD, ROBYN NYG00 05/08/2026 45.52 2166
RICHARDSON, TARYN RIC00 05/08/2026 1,369.36 2167
RUSTENHOVEN, TARA L RUS01 05/08/2026 1,855.62 2168
GAMBOA, YADIRA GAM00 05/08/2026 439.45 2169
LUNA-SARINAS, CRISTINA LUN00 05/08/2026 458.89 2170
MYERS, KEVIN M MYE00 05/08/2026 400.71 2171
RUBALCAVA-TORRES, VIANKA RUB01 05/08/2026 1,374.18 2172 WATKINS, COLLEEN WAT00 05/08/2026 442.50 2173
WATSON, CHRISTINE WAT01 05/08/2026 2,712.88 2174
CHAVEZ, AIDEN CHA04 05/08/2026 200.03 2175
GALLARDO-CANO, NATALY GAL01 05/08/2026 76.93 2176
LARA-QUEZADA, EDGAR LAR02 05/08/2026 115.40 2177
ENOS, KYLE ENO00 05/08/2026 2,737.35 2178
FUENTES, JAIME FUE01 05/08/2026 3,515.33 2179
HUTSON, EVAN C HUT01 05/08/2026 659.37 2180
LOMBARD, TYLER JOSEPH LOM00 05/08/2026 1,824.64 2181
LOPEZ, JOSE LOP02 05/08/2026 773.33 2182
RAKESTRAW, SHANE RAK00 05/08/2026 122.94 2183
MINGS, MICHAEL E MIN00 05/08/2026 1,336.03 2184
RANDOLPH, MATTHEW RAN01 05/08/2026 1,394.54 2185
REED, JOSHUA REE00 05/08/2026 1,654.70 2186
VASQUEZ, PEDRO CEASAR VAS01 05/08/2026 1,991.02 2187
ZOLLER-HARRIS, TRAVIS ZOL00 05/08/2026 2,298.11 2188
BETTENCOURT, JOSEPH BET01 05/08/2026 3,691.18 2189
MONCK, NATHANIAL T MON00 05/08/2026 3,291.67 2190
PFYL, NATISA N PFY00 05/08/2026 2,007.31 2191
5/7/2026 1:03:05 PM Page 3 of 4
Payroll Check Register
City of Willows Employee Pay Summary
Pay Period: 4/20/2026-5/3/2026
Packet: PYPKT00627 - PAYROLL 4-20-26 TO 5-3-26 PAY DATE 5-8-26 Payroll Set: Payroll Set 01 - 01
Employee Employee # Payment Date Number Earnings Deductions Taxes Net BETTENCOURT, JOSEPH BET01 05/08/2026 2189 5,052.08 404.17 956.73 3,691.18 BROTT, SHERRY BRO02 05/08/2026 2163 50.00 0.00 4.48 45.52 BROWN, MARTHA BRO01 05/08/2026 2159 6,613.46 919.78 1,706.00 3,987.68 BUSBY, MATTHEW BUS01 05/08/2026 2155 250.00 0.00 22.38 227.62 CANO, GABRIELA M CAN01 05/08/2026 41166 59.15 0.00 5.30 53.85 CASTORENA, SOFIA CAST01 05/08/2026 41167 92.95 0.00 8.32 84.63 CHAVEZ, AIDEN CHA04 05/08/2026 2175 219.70 0.00 19.67 200.03 CHAVIRA, JORDAN CHA05 05/08/2026 41168 194.35 0.00 17.40 176.95 CORUM, RAYMOND COR02 05/08/2026 2164 50.00 0.00 4.48 45.52 ENOS, KYLE ENO00 05/08/2026 2178 3,940.23 629.91 572.97 2,737.35 FUENTES, JAIME FUE01 05/08/2026 2179 4,514.08 426.47 572.28 3,515.33 GALLARDO-CANO, NATALY GAL01 05/08/2026 2176 84.50 0.00 7.57 76.93 GALLARDO-CANO, JOVANNYGAL03 05/08/2026 41169 181.68 0.00 16.25 165.43 GAMBOA, YADIRA GAM00 05/08/2026 2169 504.00 0.00 64.55 439.45 GARCIA, OMAR GAR14 05/08/2026 41170 118.30 0.00 10.59 107.71 HANSEN, GARY L HAN02 05/08/2026 2156 250.00 0.00 22.38 227.62 HARRISON, JOEI HAR01 05/08/2026 2161 4,783.00 1,884.11 413.55 2,485.34 HAZLETT, ROBIN HAZ01 05/08/2026 2162 2,124.79 336.79 184.31 1,603.69 HUTSON, EVAN C HUT01 05/08/2026 2180 744.25 0.00 84.88 659.37 LARA-QUEZADA, EDGAR LAR02 05/08/2026 2177 126.75 0.00 11.35 115.40 LOMBARD, TYLER JOSEPH LOM00 05/08/2026 2181 2,918.40 869.94 223.82 1,824.64 LOPEZ, JOSE LOP02 05/08/2026 2182 859.68 0.00 86.35 773.33 LUNA-SARINAS, CRISTINA LUN00 05/08/2026 2170 504.00 0.00 45.11 458.89 MCNEIL, MICHAEL JAMES MCN00 05/08/2026 2165 50.00 0.00 4.48 45.52 MEDINA, HUMBERTO MED02 05/08/2026 41171 194.35 0.00 17.40 176.95 MINGS, MICHAEL E MIN00 05/08/2026 2184 2,165.52 509.88 319.61 1,336.03 MONCK, NATHANIAL T MON00 05/08/2026 2190 5,396.15 807.98 1,296.50 3,291.67 MYERS, KEVIN M MYE00 05/08/2026 2171 440.10 0.00 39.39 400.71 NEWTON-PALACIOS, MICHELLENEW00 05/08/2026 41172 118.30 0.00 10.59 107.71 NYGARD, ROBYN NYG00 05/08/2026 2166 50.00 0.00 4.48 45.52 PFYL, NATISA N PFY00 05/08/2026 2191 3,431.35 728.93 695.11 2,007.31 PRICE, KARLEEN PRI01 05/08/2026 2160 2,508.92 271.24 450.39 1,787.29 PRIDE, LORRI A PRI00 05/08/2026 2157 250.00 0.00 22.38 227.62 RAKESTRAW, SHANE RAK00 05/08/2026 2183 135.03 0.00 12.09 122.94 RANDOLPH, MATTHEW RAN01 05/08/2026 2185 1,977.60 244.56 338.50 1,394.54 REED, JOSHUA REE00 05/08/2026 2186 2,304.57 419.60 230.27 1,654.70 RICHARDSON, TARYN RIC00 05/08/2026 2167 1,871.20 176.92 324.92 1,369.36 RUBALCAVA-TORRES, VIANKARUB01 05/08/2026 2172 1,870.88 166.12 330.58 1,374.18 RUSTENHOVEN, TARA L RUS01 05/08/2026 2168 2,555.60 343.87 356.11 1,855.62 THOMAS, RICHARD THO00 05/08/2026 2158 250.00 0.00 22.38 227.62 VASQUEZ, PEDRO CEASAR VAS01 05/08/2026 2187 2,842.84 409.86 441.96 1,991.02 WATKINS, COLLEEN WAT00 05/08/2026 2173 486.00 0.00 43.50 442.50 WATSON, CHRISTINE WAT01 05/08/2026 2174 4,107.20 318.31 1,076.01 2,712.88 ZOLLER-HARRIS, TRAVIS ZOL00 05/08/2026 2188 3,081.48 277.62 505.75 2,298.11 Totals: 70,322.44 10,146.06 11,603.12 48,573.26
5/7/2026 1:03:05 PM Page 4 of 4
Payroll Check Register
City of Willows Report Summary
Pay Period: 4/20/2026-5/3/2026
Packet: PYPKT00627 - PAYROLL 4-20-26 TO 5-3-26 PAY DATE 5-8-26 Payroll Set: Payroll Set 01 - 01
Type
7 Count
0 873.23
0.00 Regular Checks
Manual Checks
0 0.00
0 0.00
Amount
37 47,700.03
Total 44 48,573.26
Reversals
Voided Checks
Direct Deposits
City Council
Evan Hutson, Mayor
Richard Thomas, Vice Mayor
Gary Hansen, Council Member
Lorri Pride, Council Member
Matt Busby, Council Member
City Manager
Marti Brown
City Clerk
Karleen Price
Willows City Council
Regular Meeting
Action Minutes
April 28, 2026
Willows City Hall
6:00 PM
201 North Lassen Street
Willows, CA 95988
(530) 934-7041
1. CALL TO ORDER – 6:00 PM
2. PLEDGE OF ALLEGIANCE
3. ROLL CALL
Councilmembers Present: Vice Mayor Thomas, Councilmember Busby, Councilmember Hansen, and Councilmember Pride
Councilmembers Absent: Mayor Hutson
4. CHANGES TO THE AGENDA
5. CEREMONIAL
a. Proclamation – Light the Night for Fallen Firefighters – received by Nathan Monck, Fire Chief. b. Proclamation – National Library Week – received by Christine Watson, City Librarian. c. Proclamation – Earth Day – received by Joe Bettencourt, Community Development and Services Director.
6. PUBLIC COMMENT & CONSENT CALENDAR FORUM
a. Register Approval
Action: Approved general checking, payroll, and direct deposit check registers. b. Minutes Approval
Action: Approved the minutes of March 23, 2026, Special City Council Meeting and March 24, 2026, City Council Meeting.
c. Letter of Support for SB-1041 - Fire Hardening Act of 2026 Action: Approved a letter of support for SB-1041, Fire Hardening Act of 2026. d. Planning Commission Appointment
Action: Approved the appointment of Jesse Powell to the Willows Planning Commission for the term ending December 31, 2029.
e. Annual Weed and Rubbish Abatement Schedule
Action: Adopted Resolution 14-2026 declaring weeds, rubbish, refuse and dirt public nuisances; and approved the Weed and Rubbish Abatement Schedule for the 2026 fire season.
Agenda Item #6b
2 f. Preliminary Engineer’s Report - Landscape and Lighting Assessment District Action: Adopted Resolution 15-2026 of intention to levy and collect annual assessments, approving the Preliminary Engineer’s Report for FY 2026-27 for the City of Willows Landscaping and Lighting Assessment District, and setting the time and date of the public hearing.
Motion to approve the consent calendar as presented.
Moved/Seconded: Councilmember Hansen/Councilmember Busby Yes: Vice Mayor Thomas, Councilmembers Busby, Hansen, and Pride No: None
Absent: Mayor Hutson
7. DISCUSSION & ACTION CALENDAR
a. Finance Tools to Fund Willows Police Department
Action: Directed staff to pursue a Mello-Roos Community Facilities District for Police Department start-up and operational costs, with a Certificate of Participation as a backup financing option.
Public Comments
Public Comment #1: Doug Ross, Resident
Roll Call
Moved/Seconded: Councilmember Pride/Councilmember Hansen Yes: Vice Mayor Thomas, Councilmembers Busby, Hansen, and Pride No: None
Absent: Mayor Hutson
b. Proposition 218 Sewer Rate Study
Action: Received the presentation from LT Municipal Consultants (LTMC) regarding the City’s Proposition 218 Sewer Rate Study and provided direction to staff. c. SB 1 Transportation Funds – Project List for FY 2026-27 Action: Approved Resolution 16-2026 adopting a list of projects for fiscal year 2026-27 funded by SB 1: the Road Repair and Accountability Act of 2017, and recommending the use of SB 1 monies to fund said projects.
Roll Call
Moved/Seconded: Councilmember Hansen/Councilmember Busby Yes: Vice Mayor Thomas, Councilmembers Busby, Hansen, and Pride No: None
Absent: Mayor Hutson
8. COMMENTS AND REPORTS
a. Council Correspondence
Councilmember Pride received an email correspondence from Greg Felton.
3 Vice Mayor Thomas received an invitation to a groundbreaking ceremony for the new Orland Youth & Family Behavioral Health Center.
b. City Council Comments & Reports
Councilmembers reported on various community events and meetings attended. Councilmember Pride provided an update on Wayfinding Signs and the Street Banner Program. c. City Manager’s Report
City Manager Marti Brown provided an update on the City’s website.
She announced that the City will participate in the Lamb Derby Parade on May 9, 2026. Following the parade, both the Willows Public Library and the City will host informational tables. The City’s table will support the ongoing 140th anniversary celebration by introducing a community time capsule and encouraging residents to contribute items for inclusion.
9. CLOSED SESSION – 8:14 PM
a. Conference With Legal Counsel - Initiation of Litigation (54956.9(d)(4)) (one case) Report Out: No reportable action was taken.
10. ADJOURNMENT – 8:37 PM
______________________________
Karleen Price, City Clerk
City Council
Evan Hutson, Mayor
Richard Thomas, Vice Mayor
Gary Hansen, Council Member
Lorri Pride, Council Member
Matt Busby, Council Member
Planning Commission
Keith Corum, Chair
Michael McNeil, Vice Chair
Robyn Nygard, Commissioner
Sherry Brott, Commissioner
Jesse Powell, Commissioner
City Manager
Marti Brown
City Planner
Delanie Garlick
City Clerk
Karleen Price
Special Joint
City Council & Planning
Commission Meeting
Action Minutes
April 30, 2026
Willows City Hall
5:30 PM
201 North Lassen Street
Willows, CA 95988
(530) 934-7041
Agenda
1. CALL TO ORDER 5:32 PM
2. PLEDGE OF ALLEGIANCE
3. ROLL CALL
Councilmembers Present: Mayor Hutson, Vice Mayor Thomas, Councilmembers Busby, Hansen, and Pride
Councilmembers Absent: None
Councilmember Busby arrived at 6:24 PM
Commissioners Present: Commissioners Nygard, Brott, and Powell Commissioners Absent: Chair Corum, Vice Chair McNeil
4. WORKSHOP PUBLIC COMMENT
5. MUNICIPAL CODE TITLE 18 (ZONING) WORKSHOP
Action: City Council & Planning Commission participated in a public workshop to update Title 18 of the City of Willows Municipal Code.
The meeting was recessed at 7:01 PM and reconvened at 7:09 PM.
Staff was directed to:
• Schedule a second joint City Council and Planning Commission meeting to continue review of Title 18 of the Municipal Code; and
• Schedule a third meeting, with Harris & Associates participating via Zoom, to provide final recommendations.
6. ADJOURNMENT 8:12 PM
______________________________
Karleen Price, City Clerk
Agenda Item #6c
_____________________________________________________________________ Date: May 12, 2026
To: Honorable Mayor and Councilmembers
From: Marti Brown, City Manager
Subject: Letter of Support: Glenn County Arts and Culture Recommendation:
Approve a letter of support for Glenn County Arts and Culture.
Rationale for Recommendation:
Glenn County Arts and Culture has requested a letter of support from the City of Willows so that it may be considered by the State of California to become the official State-Local Partner Agency of the California Arts Council.
Background:
Glenn County Arts and Culture has requested a letter of support from the City of Willows as part of its application to become an official State-Local Partner Agency with the California Arts Council.
Over the past few years, Glenn County Arts and Culture has worked to expand arts access, cultural engagement, and community programming throughout Glenn County. The organization has conducted community listening sessions, developed partnerships, and supported youth and community arts initiatives. Previously, the organization also participated in a mentorship program through the California Arts Council.
This year, Glenn County Arts and Culture is applying to transition from mentorship status to become an independent State-Local Partner Agency affiliated with and endorsed by the California Arts Council.
Discussion & Analysis:
Glenn County Arts and Culture has requested a letter of support from the City of Willows for its application to become a California Arts Council State-Local Partner Agency. The organization has demonstrated continued efforts to expand arts access and community engagement throughout Glenn County through outreach, partnerships, and cultural programming initiatives.
Supporting Glenn County Arts and Culture’s application aligns with the City’s interest in promoting community engagement, cultural enrichment, and regional partnerships. Approval of the attached letter would formally express the City Council’s support for the organization’s application and its efforts to strengthen arts and cultural opportunities within the County of Glenn.
Consistency with Council Priorities and Goals:
This item is consistent with Priority #4: Community Engagement and Priority #6: Quality of Life.
Fiscal Impact:
There is no fiscal impact to the city by issuing the attached letter of support.
Attachments:
Attachment 1: Letter of Support for Glenn County Arts and Culture
201 North Lassen • Willows, California 95988 • (530) 934-7041 • FAX: (530) 934-7402 May 12, 2026
California Arts Council
2750 Gateway Oaks Drive, Suite 300
Sacramento, CA 95833
RE: Letter of Support for Glenn County Arts and Culture Dear California Arts Council:
On behalf of the Willows City Council, I am pleased to provide this letter of support for the Glenn County Arts and Culture’s application to become a State-Local Partner Agency with the California Arts Council.
In recent years, Glenn County Arts and Culture has demonstrated a strong commitment to building arts access, cultural engagement, and community connections throughout Glenn County. The organization’s continued efforts to engage residents, support local artists, and create meaningful programming have contributed positively to the cultural vitality of Glenn County.
We are encouraged by the organization’s thoughtful and inclusive approach to community engagement, including listening sessions, regional partnerships, youth programming, and efforts to ensure arts opportunities are accessible across Glenn County. Their work reflects a genuine understanding of the important role arts and culture play in strengthening communities and enhancing the quality of life.
As Glenn County Arts and Culture seeks to transition from mentorship status to an independent StateLocal Partner, the Willows City Council believes that the organization is well-positioned to continue expanding its impact and serving as an important regional resource. The City of Willows values its collaborative relationship with the organization and supports its efforts to continue developing a longterm stable arts community and infrastructure for Glenn County.
We appreciate the California Arts Council’s continued investment in rural arts organizations and strongly encourage the Council’s favorable consideration of this application.
Very Sincerely,
Evan Hutson, Mayor
City of Willows
Attachment 1
Agenda Item #6d
_____________________________________________________________________ Date: May 12, 2026
To: Honorable Mayor and Councilmembers
From: Nathan Monck, Fire Chief
Marti Brown, City Manager
Subject: Contract for Fire Services: Willows Rural Fire Protection District and the City of Willows Recommendation:
Approve the Memorandum of Understanding (MOU) between the City of Willows and the Willows Rural Fire Protection District (WRFPD), establishing updated terms for shared fire protection and administrative services totaling $491,094.80 from July 1, 2026, through June 30, 2031.
Rationale for Recommendation:
Originally structured in 1978 and last updated in 2019, the current agreement has not kept pace with inflation, including rising personnel costs, training requirements, equipment demands, and service expectations. The renegotiation of this agreement for fire services was overdue.
Background:
The City of Willows Fire Department has provided fire protection, emergency response, and administrative support to WRFPD under a shared-services model since 1978. For more than four decades, financial increases to the contract have been de minimis, resulting in a long-term financial gap between the cost for services provided by the City and the WRFPD’s payment for those services.
In FY 2024-25, WRFPD paid approximately $49,000 to the City for its fire service contract, far below the cost of staffing, training, equipment, and administrative support delivered by the City of Willows Fire Department on a per call basis.
Recognizing the need to modernize the agreement, the City and WRFPD conducted a joint analysis of response coverage, staffing, administrative duties, fleet maintenance responsibilities, and cost-sharing expectations. As a result of the analysis, the new recommended MOU fully updates service expectations, provides detailed assignments of administrative and operational responsibilities, reflects actual workload and resource demands, and establishes a multi-year, CPI-adjusted compensation structure that is more consistent with the actual cost of providing fire protection and services to the WRFPD.
Discussion & Analysis:
The new recommended MOU is the result of multiple years of collaborative work between the City and WRFPD to modernize a 40-year-old cost-sharing model that no longer reflects operational realities and needs.
While some fiscal inequities remain, due to WRFPD’s current revenue generation limitations, the recommended MOU provides the most equitable and sustainable cost-sharing structure to date.
Recognizing an unsustainable structural deficit, the WRFPD pursued a Proposition 218 assessment increase in 2025, which has resulted in the first assessment increase since 1992.
The current MOU does not reflect the realities of operating a full-service fire department, including the cost of full-time career staff and administrative overhead. It does not include the administrative support received by the district from the City of Willows and only reflects emergency response coverage. The recommended MOU defines clear expectations for response, staffing, administration, and fleet maintenance, including the following:
Emergency Response:
The Willows Fire Department will respond to calls in both jurisdictions with the most appropriate apparatus staffed with a career firefighter, with volunteer apparatus responding when the career unit is unavailable.
Staffing:
The City will maintain one career firefighter on duty 24-7, 365-days per year supplemented by volunteer response.
Administrative Oversight:
The Willows Fire Chief will provide administrative support including budgeting, payroll, accounts payable/receivable, grants management, data and records management, and public records compliance.
WRFPD Oversight:
The WRFPD Board continues full authority over the district and provides an annual performance assessment of the City Fire Chief to inform the City Manager’s performance evaluation.
Fleet Maintenance:
The City provides mechanic labor for routine and qualified repairs; WRFPD pays for parts and major external repairs.
Insurance and Indemnification:
Both parties maintain appropriate liability, workers’ compensation, and auto insurance, with mutual indemnification terms.
Termination:
Either party may terminate the MOU with 180 days’ notice, submitted no later than January 1 of any calendar year.
By modernizing the cost-sharing structure and establishing a predictable multi-year revenue schedule, the recommended MOU strengthens the City’s fiscal position, improves cost recovery for fire services,
and contributes to the Council’s broader effort to build reserves and stabilize the General Fund. The MOU also advances the Council’s Public Safety priority by supporting a right-sized Fire Department with reliable 24/7 career staffing, enhanced operational sustainability, and clear administrative oversight, ensuring consistent and high-quality emergency response for both the City and WRFPD.
Additionally, the agreement supports infrastructure and asset-management goals by improving the City’s ability to plan for equipment maintenance and long-term apparatus replacement. Overall, the MOU reinforces the City’s vision of a safe, thriving community and contributes positively to the quality of life for all residents.
While the updated MOU does not fully capture the actual cost of city staffing, equipment use, and administration, it substantially narrows the historical gap and represents the first agreement that is both:
financially aligned with actual service delivery, and achievable within WRFPD’s existing and near-term revenue capacity.
WRFPD is the City’s closest and longest-standing operational partner, and the relationship between the two agencies is essential to maintaining effective and reliable fire and emergency services for the entire Willows and Rural District community. While the updated MOU does not fully cover the cost of services provided by the City, staff recommend and support this agreement because it represents a substantial and meaningful step in the right direction. The fiscal imbalance between the two agencies was not created overnight, and it would be unrealistic to expect it to be corrected overnight. The recommended MOU reflects the most equitable and achievable progress possible at this time and sets the foundation for continued improvements as WRFPD and City of Willows work to further increase the fiscal health and stability of their respective organizations.
Consistency with Council Priorities and Goals:
Approval of the recommended MOU directly supports and is consistent with the City Council’s Priority #1: Fiscal Stability and Priority #3: Public Safety.
Fiscal Impact:
The recommended MOU and payment schedule reflects a substantial improvement toward equity and sustainability while remaining financially feasible for WRFPD. Compensation is structured over a fiveyear term (FY 2026–2031) with an annual CPI cost increase as follows:
Fiscal Year Annual Payment
Year 1 $92,500.00
Year 2 $95,275.00
Year 3 $98,133.00
Year 4 $101,077.24
Year 5 $104,109.56
Total $491,094.80
This is a significant increase from the $49,000 received in FY 2024-25 and marks the first meaningful financial adjustment of the MOU since the original 1978 partnership was established.
Attachments:
• Attachment 1: 2019 WRFPD/COW Agreement
• Attachment 2: 2026 WRFPD/COW Agreement
AGREEMENT
THIS AGREEMENT made and entered into on October 17, 2019, between the CITY OF WILLOWS, hereinafter called "CITY", and the WILLOWS RURAL FIRE PROTECTION DISTRICT, hereinafter called "DISTRICT".
WHEREAS, the boundaries of the City and the District are adjoining, and the City and District, pursuant to Health and Safety Code Section 13050, desire to enter into an agreement providing for the supply of fire protection and firefighting services between the District and the City, as hereinafter set forth;
NOW, THEREFORE, and in consideration of the mutual promises contained herein the parties hereto agree as follows:
1. The Willows Fire Department will dispatch one unit of firefighting equipment on all fire and emergency calls within the District, except if the fire is to be reported as a grass fire the Willows Fire Department will dispatch one unit of the District's equipment driven by a Fire Fighter of the Willows Fire Department.
2. The Willows Fire Department will inspect equipment owned by the District daily and will report deficiencies to appropriate personnel of the District.
3. The Willows Fire Department will perform such maintenance to the equipment of the District as determined in the discretion of the Willows Fire Chief. The District will reimburse the City of Willows for any parts or supplies necessary for such maintenance.
4. The District shall be entitled to store fire equipment in the Willows Fire Station located at 445 South Butte Street, Willows, California.
5. District agrees to pay annually to the City of Willows 57 percent of the actual secured tax as reported by the County Auditor to the State Controller as reimbursement for services provided under this agreement.
6. The agreement shall become effective on October 17, 2019 and continue unless terminated as set forth in paragraph 7.
7. Either party may terminate this agreement by giving ninety (90) days' notice in writing to the other party of its intention to terminate this agreement. In the event of termination, the annual payment shall be prorated on a daily basis and Attachment 1
Attachment 2
MEMORANDUM OF UNDERSTANDING FOR SHARED SERVICES BETWEEN THE
WILLOWS RURAL FIRE PROTECTION DISTRICT AND THE CITY OF WILLOWS This Memorandum of Understanding (MOU) is made and entered into ____________, 2026, by and between the Willows Rural Fire Protection District (“WRFPD”) and City of Willows (“City”). WRFPD and City are sometimes collectively referred to as the “parties” and singularly, as a “party.”
RECITALS
WHEREAS, coordination and cooperation in the performance of certain operational and administrative support services may lead to efficiencies and economies of scale; and WHEREAS, WRFPD and City boundaries are adjoining; and
WHEREAS, WRFPD and City are willing, able, and possess the capacity to coordinate and cooperate in the performance of those operational and administrative support services; and WHEREAS, WRFPD and City desire to enter a fruitful and sustained shared services relationship; and
WHEREAS, it is the desire of the Parties to address, by this MOU, all matters which are related to the operation and administrative support services to be provided by the City to WRFPD; and
WHEREAS, this MOU is authorized and provided for by Section 13878 of the Health and Safety Code and Title 1, Division 7, Chapter 5, Article 1 (commencing with Section 6500) of the Government Code; and
WHEREAS, the Parties acknowledge they have complied with the provisions of of the Meyers Milias Brown Act, and Health and Safety Code section 13800 et seq., including but not limited to sections 13861, 13862, and 13863.
NOW THEREFORE, in consideration of the promises, covenants, and agreements as set forth below, WRFPD and City agree as follows:
AGREEMENT
1. Response from City to WRFPD calls
The City Fire Department will respond with the most appropriate apparatus, staffed with a City career firefighter, to all emergency calls within the City and WRFPD boundaries. Should the career-staffed apparatus be committed to a prior emergency call, the primary response will be with the most appropriate apparatus staffed by firefighter volunteers.
2. Staffing and Response Expectations
2 Willows Rural Fire Protection District Revised March 31, 2026 The City will maintain daily minimum staffing of one (1) career firefighter per twentyfour (24) hour work period, 365 days a year. The emergency response generated by the Willows volunteers shall supplement the minimum daily staffing, but does not replace it.
3. Inspection of District Apparatus
City fire personnel shall conduct inspections of District apparatus in accordance with Willows Fire District policy and will correct any deficiencies. Deficiencies that cannot be immediately resolved will be reported to the City of Willows Fire Chief.
4. Administrative Support and WRFPD Evaluation of City Fire Chief The City Fire Chief shall provide administrative oversight for the District, including accounts payable, accounts receivable, budget preparation and recommendations, payroll management, public records requests, records and data management, grant administration, and similar duties. The WRFPD Board of Directors will maintain ultimate authority over the District.
No later than September 30th of each year, the WRFPD will submit a written evaluation of the City Fire Chief to the City Manager to be considered during the Fire Chief’s annual performance evaluation.
5. Fleet Maintenance
The City shall provide mechanic labor for the maintenance and repair of District apparatus, provided the City Mechanic is duly qualified to perform the required work.
No major repairs or repairs requiring outside labor shall be undertaken without the prior authorization of the WRFPD Fire Chief.
District apparatus shall be accorded repair priority equal to that of City apparatus.
The District shall be solely responsible for the cost of procuring all necessary parts, supplies, and materials associated with such repairs.
6. District Storage of Equipment
WRFPD shall be entitled to store fire equipment in the Willows Fire Station located at 445 South Butte Street, Willows, California.
7. Payment for Services
(a) WRFPD shall pay the City based on the schedule in Exhibit A, attached hereto and incorporated herein. The total compensation to the City under this MOU shall not exceed four hundred ninety-one thousand and ninety-four dollars and eighty cents ($491,094.80).
3 Willows Rural Fire Protection District Revised March 31, 2026 (b) Each Party is responsible for paying the wages and employer taxes, obtaining workers’ compensation insurance, and providing all health, welfare, and retirement benefits for which each of their respective employees are eligible. The City will carry workers’ compensation insurance for the volunteers, the cost of which is split as part of the compensation under this MOU.
8. Employment/Agency Status
(a) Each person employed in the performance of operational and administrative support services pursuant to this MOU shall remain the officer, employee, or volunteer of his or her respective agency. Persons so employed shall be entitled only to the rights and privileges given to officers, employees, or volunteers of their own respective party.
They shall not be entitled, as a result of providing services pursuant to this MOU, to any additional rights and privileges which may be given to officers, employees, or volunteers of the other party.
9. Term of Memorandum of Understanding
The term of this MOU shall commence on July 1, 2026, and shall expire on June 30, 2031, unless an extension or amendment is approved in writing by both parties.
10. Indemnification and Insurance
Each party shall indemnify, defend, protect, hold harmless and release the other party, its officers, agents and employees, from and against any and all claims, loss, proceedings, damages, causes of action, liability, costs, or expense (including attorneys’ fees and witness costs) arising from or in connection with, or caused by any act or omission of the indemnifying party, its officers, agents, or employees in the performance of services under this MOU. This indemnification obligation shall not be limited in any way by any limitation on the amount or type of damages or compensation payable to or for the indemnifying party under workers' compensation acts, disability benefits act, or other employee benefit acts.
Each party shall maintain in effect, at its own cost and expense, the following insurance coverage provided either through a bona fide program of self-insurance, commercial insurance policies, or any combination thereof:
(a) Commercial General Liability (CGL): Insurance Services Office Form CG 00 01 covering CGL on an “occurrence” basis, including products and completed operations, property damage, bodily injury, and personal and advertising injury with a limit no less than $500,000, and a general aggregate limit of $5,000,000. (b) Comprehensive automobile liability coverage, including non-owned and hired automotive liability, in the amount of $5,000,000 per accident for bodily injury and property damage. Coverage shall be at least as broad as ISO Form CA 0001 (Code 1). (c) Workers’ Compensation insurance, as required by the State of California, with Statutory Limits, and Employer’s Liability Insurance with a limit of no less than $1,000,000 per accident for bodily injury or disease.
4 Willows Rural Fire Protection District Revised March 31, 2026 (d) Additionally, each party shall provide that each Party’s insurance is primary and noncontributing insurance to any insurance or self-insurance maintained by the other Party and that the insurance of the other Party shall not be called upon to contribute to a loss covered by a Party’s insurance.
(e) Each party shall file certificates of insurance with the other, evidencing that the required insurance is in effect.
11. General Termination
Either party may terminate this MOU with no less than 180 days' notice, which must be provided no later than January 1 of any calendar year.
12. Method and Place of Giving Notice
All notices shall be made in writing and may be given by personal delivery or by mail.
Notices sent by mail shall be addressed as follows:
Fire Chief
Willows Rural Fire Protection District
445 S. Butte Street
Willows, California 95988
Fire Chief
City of Willows
445 S. Butte Street
Willows, California 95988
When so addressed, notices shall be deemed given upon receipt via United States mail, postage prepaid, provided they are forwarded “registered” or “certified” with proof of receipt. In all other instances, notices shall be deemed given at the time of actual personal delivery. Changes may be made to the names and addresses of the persons to whom notices are to be served by giving notice pursuant to this paragraph.
13. Miscellaneous Provisions
(a) This MOU constitutes the entire agreement between the parties with respect to the subject matter hereof, and all prior or contemporaneous agreements, understandings, and representations, oral or written, are superseded. This MOU may only be modified in writing, signed by both parties at the time of modification. This MOU may not be modified or waived by any oral agreement, whether executed or unexecuted. (b) Neither party shall assign or transfer any interest in this MOU, or any duty hereunder, without the written consent of the other, and no assignment or transfer shall be of any force or effect whatsoever unless and until the other party shall have consented thereto.
5 Willows Rural Fire Protection District Revised March 31, 2026 (c) If any provision of this Contract is determined by a court of competent jurisdiction to be invalid or unenforceable, the remainder of this Agreement shall not be affected thereby. Each provision shall be valid and enforceable to the fullest extent permitted by law.
(d) This MOU and the obligations hereunder shall be construed in accordance with the laws of the State of California. The parties hereto agree that venue for any legal disputes or litigation arising out of this Contract shall be in the County of Glenn, California.
(e) There are no intended third-party beneficiaries of this MOU.
IN WITNESS WHEREOF, the parties hereto have executed this Contract on the date written below.
CITY OF WILLOWS: WILLOWS RURAL FIRE PROTECTION
DISTRICT:
By: ___________________________ By: ____________________________ Marti Brown Name:_______________________
City Manager Title: _________________ ____
Date: ___________________ Date: ________________________ Approved as to form:
By: _________________________
Gretchen Stuhr
City Attorney
Agenda Item #6e
_____________________________________________________________________ Date: May 12, 2026
To: Honorable Mayor and Councilmembers
From: Marti Brown, City Manager
Subject: Purchase of Library Computers
Recommendation:
Authorize the City Manager to purchase five (5) library computers in an amount not to exceed $7,000, with a future request to the Library Board of Trustees to reimburse the city for 50% of the cost using library trust funds.
Rationale for Recommendation:
The Library’s public access computers are due for replacement to maintain reliable service for patrons.
The City Librarian has identified cost savings of up to $5,135.99 by purchasing on sale computers from Dell in the current fiscal year. Proceeding with the computer purchase now will ensure continued access to essential library services while achieving cost savings and avoiding potential price increases.
Background:
The Library provides public access computers for community use, supporting services such as internet access, job searches, and educational activities. These computers are used regularly by patrons and are an important component of library operations. The current equipment is aged and has reached the end of its useful life, prompting staff to evaluate replacement options to ensure continued service reliability.
Discussion & Analysis:
Staff obtained a quote through M&I for Dell Slim Pro model workstations totaling $10,775.70. In evaluating cost-saving alternatives, the City Librarian identified comparable Dell Slim model workstations available directly through Dell at a total cost of $5,639.71 under current sale pricing, with a regular (non-sale) price of $6,599.95 plus tax.
While the M&I quote reflects the Dell Slim Pro model, which includes a five-year warranty, the Dell Slim model includes a four-year warranty and meets the operational needs of the library. Staff determined that the Dell Slim units provide sufficient performance and functionality for typical public access uses, including internet access, job searches, and educational activities.
Although the Slim Pro model offers an additional year of warranty coverage, the cost difference of over $5,000 outweighs the added benefit of the extended warranty. The selected Dell Slim units provide a cost-effective solution while maintaining adequate reliability and support for library operations.
By selecting the Dell Slim model through the current sale, the City would realize a cost savings of approximately $5,135.99 compared to the M&I quote, while still meeting library service needs. This approach allows the City to replace aging equipment in a fiscally responsible manner without compromising essential functionality.
Should the current sale pricing expire, the regular pricing for the Dell Slim units still represent a significant cost savings compared to the M&I quote.
Consistency with Council Priorities and Goals:
This item is consistent with the City Council’s priorities of Priority #1: Financial Stability and Priority #6: Quality of Life.
Fiscal Impact:
The total cost of the purchase will not exceed $7,000. However, staff recommends requesting a 50% reimbursement from the library trust funds at the next Library Board of Trustee meeting in June. If approved, the total cost to the City’s General Fund would not exceed $3500.
Attachment:
Attachment 1: Dell Computer Quote
Attachment 1
DISCUSSION & ACTION
CALENDAR
Agenda Item #7a
_____________________________________________________________________ Date: May 12, 2026
To: Honorable Mayor and City Councilmembers
From: Joei Harrison, Finance Director
Marti Brown, City Manager
Subject: Budget Workshop: FY 2026-27 Preliminary Budget Review Recommendation:
Receive the presentation of the FY 2026-27 Preliminary Budget for the City’s General Fund and Sewer Fund and provide comments and direction to staff in preparation for the final budget approval process in June.
Rationale for Recommendation:
The Preliminary Budget for the City’s Main Operating Funds – General Fund and Sewer Enterprise Fund has been developed to provide the City Council with information regarding the fiscal framework of City operations in the context of City Council priorities. This information is provided to assist the City Council with how to best allocate both discretionary and nondiscretionary resources to citywide programs and services in a sustainable manner.
Background:
The FY 2026-27 Preliminary Budget Review focuses on management’s assessment of overall funding impacts likely to result during the fiscal year beginning July 1, 2026, in the context of a given base budget requirement and certain priorities provided by the City Council. Information presented herein is meant to serve as a guide to ultimately allow the City Council to provide any further direction to staff as the FY 2026-27 Proposed Budget is prepared.
With the passage of Measure I, the City’s overall financial position has stabilized; however, economic uncertainties continue to persist. These include inflationary pressures on the cost of public services, high interest rates, volatility in CalPERS investment returns and increasing unfunded pension liability costs, as well as inconsistent financial market activity. Given these factors and ongoing uncertainty, City staff continues to actively monitor economic conditions and assess their long-term impact on consumer behavior and, ultimately, the City’s budget.
Discussion & Analysis:
The following narrative and presentation offer an overview of the recommended FY 2026-27 preliminary budget, focusing on the General Fund and Wastewater (Sewer) Enterprise Fund, the majority of citywide operations.
FY 2026-27 PRELIMINARY BUDGET - GENERAL FUND
The City’s General Fund accounts for all discretionary revenues which may be appropriated towards any Citywide program/expenditure as approved by the City Council. Preliminary General Fund revenues and expenditures are noted below:
Revenues Expenditures
FY 2025-26 Estimated Actuals $ 8,749,191 $ 8,022,491
FY 2026-27 Preliminary Budget $ 7,864,902 $ 7,480,830
As indicated above, the Preliminary General Fund Budget reflects projected revenues of $7,864,902 and expenditures of $7,480,830, resulting in a positive General Fund operating surplus of $384,071 for FY 2026–27. This reflects a structurally balanced budget with no anticipated reliance on General Fund reserves to support ongoing operations. The key revenue and expenditure drivers underlying this position are outlined below.
FY 2026-27 budgeted revenue of $7,864,902 reflects an approximate $889,147 decrease from revenues anticipated to be collected in FY 2025-26, primarily due to:
Anticipated 2.0% increase in Property Taxes consistent with current housing market activity and increase in State CPI;
Anticipated 2.0% increase in Sales Tax consistent with the forecast provided by HdL (the City’s Sales Tax Consultant);
Anticipated 2.5% increase in Sales in Measure I Sales Tax consistent with the forecast provided by HdL (the City’s Sales Tax Consultant) (decrease of $66,000 due to transitional gap of businesses implementing Measure I); Anticipated 1.0% increase in Transient Occupancy Taxes consistent with current and prior year activity;
A continued charge to the Sewer Enterprise Fund for general overhead absorbed by the General Fund (administrative staff; audit costs; City Hall utilities costs; legal retainer costs; information technology and financial system costs) $301,808; Inclusion of reimbursed costs associated with Planning and Engineering activities $105,000;
Decrease in CalFire Grant supporting operational activities in the Fire Department (decrease of $250,000);
Decrease of OES Strike Team supporting operational activities in the Fire Department (decrease of $356,000);
Anticipated increase of Dispensary Fee - $12,000;
Decrease of Other Revenues due to Sale of Property and Library Insurance Claim (decrease of $336,454); and
Decrease in Transfers In due to lower anticipated Library Fund revenues, driven by reduced State funding (decrease of $22,971).
FY 2026-27 budgeted expenditures of $7,480,830 reflects an approximate decrease of $541,661 from anticipated expenditures to be incurred in FY 2025-26, primarily due to:
An increase to the City Attorney’s Office appropriation for Code Enforcement services ($10,000);
An increase to personnel services cost in City Manager Department due to normal step increase, increase in Material & Services due to election cost and City Clerk membership and training ($11,879);
An increase in the Information Technology (IT) services contract due to new CloudShift server, six workstations, library network upgrade and library workstations (this is a new department; prior year expenditures were contained in the City Wide Department ($148,784);
An increase in Human Resources contracts due to completion of MOUs (this is a new department, and prior year expenditures were contained in the City Wide Department ($15,000);
An increase to personnel services costs in the Finance Department to account for two full-time positions filled for the entire year and one new part-time staff for utility billing, decrease in Material & Services due to Travel and Contractual Services ($1,456); An overall decrease in the Planning Department. Personnel services increased to account for two full-time positions filled for the entire year, decrease in Material & Services due to Office Expense, and Professional Services due to the municipal code update (decrease of $54,002);
A decrease in the City Wide Department as a result of creating new IT and Human Resources Departments and moving expenses to those departments, as well as a result of purchasing new property (decrease of $315,388);
A decrease in the Civic Center Department due to damages to the Library Ceiling and Roof (decrease of $130,000);
An increase in personnel services costs in the Building Department to account for COLA increases ($5,000);
An increase in the Law Enforcement Services Contract with Glenn County (note: this contract budgeted a COLA increase of 3% in FY 2026-27) (increase of $70,650); An increase of appropriations for Engineering to account for intensified activity ($10,000);
An increase in personnel services costs in Library Department to account for two fulltime positions filled for the entire year (Library Director and Children’s Librarian), a 2.5% COLA increase for part-time library clerks, increase in Material & Services due to Dues & Memberships, Special Department which includes Library Program, and Office Expense ($36,291);
A decrease in Recreation Department due to part-time salaries (decrease of $2,657); An increase in personnel services costs in Swimming Pool Department to account for increase in state mandate minimum wage increase, and increase for Material & Supplies for chemicals ($18,456);
An increase in personnel services costs in Parks & Public Works Department to account for COLA increase, increase in Professional services for engineering cost needed for PW projects, and increase for Vehicle and Equipment Maintenance due to backlog of work ($34,499);
An increase in Parks Maintenance Department to account for increase in Special Department and Building maintenance due to repair and replacement of park equipment ($11,300);
An increase in Museum Maintenance Department to account for increase in Building maintenance due to landscaping cost ($1,000);
A decrease in Fire Department due to Personnel Service and increase in Material & Services for Weed Abatement and Code Enforcement (decrease of $249,038) (note: OES Strike Team has been moved to Special Revenue Fund 450 all the associated revenue and expenditures have been moved for FY 2026-27);
A decrease in Public Works Street Department due to Materials & Services of equipment rental (decrease of $2,553);
A decrease in non-departmental expenditures related to Materials and Services, the Gap Loan, transfer costs associated with monitoring the RDBG program, and capital project purchases, including the Public Works truck and Fire Department asphalt infrastructure project (decrease of $159,632); and
Offsetting reductions for multiple capital and other expenditures funded by one-time revenues (e.g., Public Works grants, Fire activities and equipment).
The FY 2026-27 Preliminary Budget assumes that all authorized positions will be filled for the entirety of the fiscal year (e.g., no vacancy savings built into the budget), although it should be noted that appropriations have been removed for one full-time Finance Analyst/Utility Biller and replaced with a part-time Finance Analyst/Utility Biller. Furthermore, the FY 2026-27 Preliminary Budget schedules include cost for COLA and step increase that was approved by the City Council on June 24, 2025.
Given the existing fiscal framework, the City is projected to experience a structural surplus of approximately $384,000. With the future of the Public Safety contract still uncertain, the City has assumed a 3% CPI increase in future years for budgeting purposes. The projected surplus is the result of several fiscal factors, including:
Voter approval of Measure I; and
One-time revenues from fire grants, the sale of city-owned property, and the Library roof insurance claim.
The updated multi-year forecast for the General Fund is presented below:
Given the fiscal forecast noted above, the City is projected to maintain a structural surplus and preserve General Fund reserves through FY 2026-27.
FY 2026-27 PRELIMINARY GENERAL FUND BUDGET FUND BALANCE Taking into account all anticipated revenue and expenditure activity for FY 2026-27, in addition to projected base revenues and expenditures forecasted over the next several fiscal years, the General Fund reserve balance is projected to be impacted as illustrated in the graph below.
On August 26, 2025, the City Council adopted an updated General Fund Reserve Policy establishing a reserve target of 25% of annual operating expenditures to support the City’s long-term fiscal stability and financial resiliency. Based on the current forecast, the City has met the Council-adopted reserve target in FY 2025-26 and is anticipated to continue exceeding the target in future fiscal years.
Given the Preliminary General Fund Budget framework, General Fund reserves are anticipated to total approximately $2.38 million at the end of FY 2026-27. Based on the current base budget projections over the next several years, which assume consistent service levels and currently budgeted staffing, the General Fund reserve balance is projected to continue growing and remain financially stable through the forecast period. As illustrated in the graph above, reserve levels are anticipated to increase from approximately 25% of base expenditures in FY 2025-26 to approximately 44% by FY 2031-32.
One of the major unknown factors impacting the City’s long-term financial forecast is the future cost of law enforcement services. The full financial impact of these costs is not currently reflected in the City’s long-term projections. Future changes to the City’s law enforcement agreement with the Glenn County Sheriff’s Office, or other decisions related to police service delivery, could significantly affect General Fund reserves and ongoing operating expenditures in future fiscal years.
To account for this uncertainty, the City has incorporated an assumed annual 3% CPI increase over the next five years within the financial forecast.
SEWER ENTERPRISE FUND
The FY 2026-27 Sewer Enterprise Fund Preliminary Budget:
Revenues Expenditures
FY 2025-26 Estimated Actuals $ 2,733,621 $ 4,962,020
FY 2026-27 Preliminary Budget $ 2,908,221 $ 3,006,892
FY 2026-27 Sewer Fund revenues are currently projected to be approximately $174,000 higher than the prior year’s budgeted amounts, primarily due to the proposed sewer rate increase currently being evaluated through the Proposition 218 study process presented to the City Council on April 28, 2026.
Sewer Fund expenditures are recommended to decrease significantly from the current year estimated actual expenditures, primarily due to the completion of major capital improvement projects and the anticipated exhaustion of bond proceeds that funded those capital projects in FY 2025-26. Approximately $1 million is budgeted for capital expenditures, including:
Blower Building Improvements,
WWTP Safety Improvements and Upgrades,
Annual Sewer Replacement Project,
WWTP – Upgrades,
Chlorine Contact Chamber Improvements,
Tertiary Filtration Structure Repairs,
Annual Vehicle Replacement,
Tyler Utility Billing, and
WWTP SCADA and Admin Building Upgrade.
The above-mentioned capital projects will be funded primarily through Sewer Fund revenues. It is anticipated that the Sewer Bond proceeds will be fully expended by the end of FY 2024-25. It is anticipated that the Sewer Fund will have $1,381,092 in Unobligated Fund Balance at the end of FY 2026-27. Assuming all capital projects noted above are completed, there will be $522,483 remaining in Bond Capital Reserves.
Fiscal Impact:
The Fiscal Year 2026-27 Preliminary Budget for the City’s main operating funds balances anticipated expenditures with anticipated revenues and carryover monies available.
Attachments:
Attachment 1: Fund schedules for FY 2026-27 Preliminary Budget Attachment 2: Powerpoint Presentation: FY 2026-27 Preliminary Budget
City of Willows
Fiscal Year 2026-27 Preliminary Budget
General Fund Revenue and Expenditure Detail
ESTIMATED ESTIMATED PROPOSED
ACTUAL ACTUAL ACTUAL BUDGET
REVENUES FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27
Taxes $ 4,048,956 $ 4,439,531 $ 6,433,998 $ 6,437,145
Franchises 469,869 318,359 317,000 318,585
Licenses 14,647 37,517 23,000 23,000
Permits 101,708 126,067 117,500 117,500
Fines & Forfietures 4,088 4,919 2,500 2,500
Interest & Rentals 88,257 102,141 77,000 77,000
Other Government Agencies 540,502 976,398 819,895 215,314 Service Charges 464,586 443,868 442,123 482,108
Other Revenues 76,950 121,963 413,062 106,750
Transfers-In 371,485 446,068 107,971 85,000
Total Revenues $ 6,181,048 $ 7,016,831 $ 8,754,049 $ 7,864,902
EXPENDITURES
10 - City Council $ 26,568 $ 31,401 $ 22,253 $ 22,148
20 - City Attorney 156,700 134,037 142,600 150,000
30 - City Manager 284,316 292,589 349,225 361,104
40 - Infromation Technology - - - 148,784
45 - Human Resources - - - 15,000
50 - Finance 365,439 364,870 389,118 390,574
60 - Planning 319,063 311,461 397,328 343,326
70 - General Office 351,355 526,869 976,689 661,302
80 - Civic Center 72,613 85,533 205,000 75,000
90 - Building 161,933 135,629 160,783 165,783
100 - Police 2,000,000 2,000,000 2,355,000 2,425,650
110 - Engineering 141,779 194,862 190,000 200,000
120 - Library 282,757 238,568 233,700 269,991
130 - Recreation 26,937 31,925 36,575 33,918
135 - Swimming Pool 36,951 27,848 44,568 63,024
138 - Parks & Public Works 534,688 449,215 487,498 521,997 140 - Parks Maintenance 45,811 45,037 49,700 61,000
145 - Mall Maintenance 11,417 12,440 12,500 12,500
146 - Museum Maintenance 154 6,278 5,500 6,500
150 - Fire 853,286 1,105,115 1,183,505 934,467
160 - Public Works / Streets 43,320 34,265 42,553 40,000 170 - Storm Drains: 1,440 - - -
00 - Non- Departmental 1,211,343 943,663 738,396 578,764 Total Expenditures $ 6,927,870 $ 6,971,605 $ 8,022,491 $ 7,480,830 Excess / (Deficit) of Revenues over
Expenditures $ (746,822) $ 45,226 $ 731,558 $ 384,071
Beginning Fund Balance $ 1,975,471 $ 1,228,649 $ 1,273,875 $ 2,005,433 Ending Fund Balance $ 1,228,649 $ 1,273,875 $ 2,005,433 $ 2,389,504 Less - Fund Balance Assigned for:
Appratus Replacement (Fund 302) 205,000 205,000 205,000 205,000 Unassigned Fund Balance (Includes NCCSIF Reserve) $ 1,023,649 $ 1,068,875 $ 1,800,433 $ 2,184,504 Attachment 1
City of Willows
Fiscal Year 2026-27 Preliminary Budget
General Fund Revenue Detail
ESTIMATED ESTIMATED PROPOSED
ACTUAL ACTUAL ACTUAL BUDGET
Description FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 Property Taxes $ 1,169,255 $ 1,074,990 $ 1,200,000 $ 1,224,000 Property Tax in Lieu of Vehicle License Fee 777,351 823,524 839,994 856,794 Sales Taxes 1,427,722 1,412,101 1,400,004 1,421,367
Measure I Sales Tax - 387,900 2,275,000 2,208,964
Transient Occupancy Taxes 663,002 707,559 702,000 709,020 Real Property Transfer Tax 11,626 33,457 17,000 17,000
TOTAL TAXES 4,048,956 4,439,531 6,433,998 6,437,145
Franchise - Gas & Electric 77,495 83,849 85,000 85,425
Franchise - Water 221,217 66,484 66,000 66,330
Franchise - Cable TV 31,190 25,976 26,000 26,130
Franchise - Garbage 139,967 142,050 140,000 140,700
TOTAL FRANCHISES 469,869 318,359 317,000 318,585
Business Licenses 14,647 37,517 23,000 23,000
TOTAL LICENSES 14,647 37,517 23,000 23,000
Park Permits 6,098 1,405 1,500 1,500
Encroachment Permits 41,079 42,477 36,000 36,000
Building Permits 54,531 82,185 80,000 80,000
TOTAL PERMITS 101,708 126,067 117,500 117,500
Traffic Fines 2,646 676 1,000 1,000
Other Fines 1,442 4,243 1,500 1,500
TOTAL FINES & FORFIETURES 4,088 4,919 2,500 2,500
Building Rents and Leases 54,412 91,900 67,000 67,000
Interest Earnings 33,845 10,241 10,000 10,000
Gain / Loss on Sale of Securities - - - -
TOTAL INTEREST & RENTALS 88,257 102,141 77,000 77,000
Public Safety - Proposition 172 30,334 29,983 27,073 27,537 Supplemental Law Enforcement (SLESF) 99,970 280,852 160,000 160,000 Booking Fees - - - -
Grant Funding - Fire 398,360 198,566 250,000 -
Grant Funding - Public Works - - - -
Strike Team Reimbursements - Fire - 454,865 356,000 -
CalTrans Street Sweeping 3,936 (2,951) 17,045 18,000
COVID / ARPA Funding - - - -
MVLF Resdiual Payments 7,902 10,083 9,777 9,777
PG&E Wayfinding Grant - 5,000 - -
TOTAL FROM OTHER AGENCIES 540,502 976,398 819,895 215,314
City of Willows
Fiscal Year 2026-27 Preliminary Budget
General Fund Revenue Detail
ESTIMATED ESTIMATED PROPOSED
ACTUAL ACTUAL ACTUAL BUDGET
Description FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 Engineering Fees 16,718 3,935 - -
Plan Check Fees 97,566 104,532 105,000 105,000
Planning & Zoning Fees - 19,866 -
Fire Department Fees 123,129 65,123 40,000 35,000
Sewer Admin Fees 176,234 217,924 265,035 301,808
Weed Abatement 31,756 7,550 6,808 6,800
DIF Administration 94 161 - -
Dispensary Fees 3,780 12,000
Transaction Fees 4,588 6,452 4,500 4,500
Recreation Fees 12,880 18,325 17,000 17,000
Swimming Pool Fees 1,621 - - -
TOTAL SERVICE CHARGES 464,586 443,868 442,123 482,108
TOTAL OTHER REVENUES 76,950 121,963 413,062 106,750
TOTAL TRANSFERS IN 371,485 446,068 107,971 85,000
TOTAL GENERAL FUND $ 6,181,048 $ 7,016,831 $ 8,754,049 $ 7,864,902
City of Willows
Fiscal Year 2026-27 Preliminary BudgetGeneral Fund
Departmental Expenditure Account Detail
ESTIMATED ESTIMATED PROPOSED
ACTUAL ACTUAL ACTUAL BUDGET
FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27
City Council - 10 Personnel Services 16,033 16,148 16,148 16,148 Services and Supplies 10,535 15,253 6,105 6,000 Capital Outlay - - - -
Total: 26,568 31,401 22,253 22,148
City Attorney - 20 Personnel Services - - - -
Services and Supplies 156,700 134,037 142,600 150,000 Capital Outlay - - - - Total: 156,700 134,037 142,600 150,000
City Manager - 30 Personnel Services 267,905 225,554 316,910 332,304 Services and Supplies 16,411 67,035 32,315 28,800
Capital Outlay - - - -
Total: 284,316 292,589 349,225 361,104
Information Technology - 040 Personnel Services - Services and Supplies 148,784 Capital Outlay - Total: - - - 148,784
Human Resources - 045 Personnel Services - - - -
Services and Supplies - - - 15,000
Capital Outlay - - - -
Total: - - - 15,000
Finance - 50 Personnel Services 145,453 235,388 256,524 266,074 Services and Supplies 219,986 129,482 132,594 124,500 Capital Outlay - - - - Total: 365,439 364,870 389,118 390,574
City of Willows
Fiscal Year 2026-27 Preliminary BudgetGeneral Fund
Departmental Expenditure Account Detail
ESTIMATED ESTIMATED PROPOSED
ACTUAL ACTUAL ACTUAL BUDGET
FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27
Planning - 60 Personnel Services 132,228 169,019 199,978 207,476 Services and Supplies 186,835 142,442 197,350 135,850 Capital Outlay - - - - Total: 319,063 311,461 397,328 343,326
Citywide / General Office - 70 Personnel Services 121,019 132,893 299,142 284,424 Services and Supplies 230,336 393,976 462,547 376,878 Capital Outlay - - 215,000 - Total: 351,355 526,869 976,689 661,302
Civic Center - 80 Personnel Services - - - - Services and Supplies 72,613 85,533 205,000 75,000 Capital Outlay - - - - Total: 72,613 85,533 205,000 75,000
Building - 90 Personnel Services 73,233 78,212 72,033 77,033 Services and Supplies 88,700 57,417 88,750 88,750 Capital Outlay - - - - Total: 161,933 135,629 160,783 165,783
Police - 100 Personnel Services - - - -
Services and Supplies 2,000,000 2,000,000 2,355,000 2,425,650 Capital Outlay - - - -
Total: 2,000,000 2,000,000 2,355,000 2,425,650
Engineering - 110 Personnel Services - - - - Services and Supplies 141,779 194,862 190,000 200,000 Capital Outlay - - - - Total: 141,779 194,862 190,000 200,000
Library - 120 Personnel Services 141,399 125,440 197,360 241,516 Services and Supplies 141,358 113,128 36,340 28,475 Capital Outlay - - - - Total: 282,757 238,568 233,700 269,991
City of Willows
Fiscal Year 2026-27 Preliminary BudgetGeneral Fund
Departmental Expenditure Account Detail
ESTIMATED ESTIMATED PROPOSED
ACTUAL ACTUAL ACTUAL BUDGET
FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27
Recreation - 130 Personnel Services 18,055 13,823 15,575 12,918 Services and Supplies 8,882 18,102 21,000 21,000 Capital Outlay - - - - Total: 26,937 31,925 36,575 33,918
Swimming Pool - 135 Personnel Services 17,896 10,099 12,918 16,374 Services and Supplies 19,040 17,749 31,650 46,650 Capital Outlay 15 - - - Total: 36,951 27,848 44,568 63,024
Parks & Public Works - 138 Personnel Services 466,875 403,669 394,886 426,597 Services and Supplies 67,813 45,546 92,612 95,400 Capital Outlay - - - - Total: 534,688 449,215 487,498 521,997
Parks Maintenance - 140 Personnel Services - - - - Services and Supplies 45,811 45,037 49,700 61,000 Capital Outlay - - - - Total: 45,811 45,037 49,700 61,000
Mall Maintenance - 145 Personnel Services - - - -
Services and Supplies 11,417 12,440 12,500 12,500 Capital Outlay - - - - Total: 11,417 12,440 12,500 12,500
Museum Maintenance - 146 Personnel Services - - - - Services and Supplies 154 6,278 5,500 6,500 Capital Outlay - - - - Total: 154 6,278 5,500 6,500
City of Willows
Fiscal Year 2026-27 Preliminary BudgetGeneral Fund
Departmental Expenditure Account Detail
ESTIMATED ESTIMATED PROPOSED
ACTUAL ACTUAL ACTUAL BUDGET
FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27
Fire - 150 Personnel Services 524,941 786,241 887,565 613,467 Services and Supplies 328,345 318,874 295,940 321,000 Capital Outlay - - - - Total: 853,286 1,105,115 1,183,505 934,467
Public Works / Streets - 160 Personnel Services - - - - Services and Supplies 43,320 34,265 42,553 40,000 Capital Outlay - - - - Total: 43,320 34,265 42,553 40,000
Storm Drains - 170 Personnel Services - - - -
Services and Supplies 1,440 - - - Capital Outlay - - - - Total: 1,440 - - -
Non-Departmental - 00 Personnel Services - - - - Debt Service - Pension Obligation Bonds 704,252 581,881 504,079 521,454 Debt Service - Fire Truck Lease 65,162 3,909 - - Debt Service - Gap Loan 174,912 174,912 87,456 -
Capital Outlay 267,017 177,769 135,142 57,310 Transfers Out - 5,192 11,719 - Total: 1,211,343 943,663 738,396 578,764
Total Appropriations - General Fund $ 6,927,870 $ 6,971,605 $ 8,022,491 $ 7,480,830 Total Personnel Services: $ 2,196,486 1,925,037 $ 2,669,039 $ 2,494,330 $ Total Services and Supplies: 3,791,475 3,831,456 4,400,056 4,243,953 Total Capital Outlay: 267,032 177,769 350,142 57,310
Debt Service Payments: 944,326 760,702 591,535 521,454
Total Transfers Out: - 5,192 11,719 -
City of Willows
Departmental Expenditure Budget - Preliminary Budget
Department 10 - City Council - FY 2026-27
ESTIMATED ESTIMATED PROPOSED
ACTUAL ACTUAL ACTUAL BUDGET
Personnel Services FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 40010 - Salaries - PT 14,893 15,000 15,000 15,000
40007 - FICA / Medicare 1,140 1,148 1,148 1,148
Total Personnel Services: 16,033 16,148 16,148 16,148
Materials & Services
40300 - Travel & Meetings 4,602 1,355 1,000 1,000
40999 - Special Department 5,933 13,898 5,105 5,000
45000 - Telephone - -
Total Material & Services: 10,535 15,253 6,105 6,000
Capital Projects
Total Capital Projects: - - - -
Total City Council: 26,568 31,401 22,253 22,148
City of Willows
Departmental Expenditure Budget - Preliminary Budget
Department 20 - City Attorney - FY 2026-27
ESTIMATED ESTIMATED PROPOSED
ACTUAL ACTUAL ACTUAL BUDGET
Personnel Services FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 - - - -
Total Personnel Services: - - - -
Materials & Services
41300 - Prof. Services 156,700 134,037 132,600 140,000
41300 - Prof. Services - Code - - 10,000 10,000
41300 - Prof. Services - Spcl Prj - - - -
Total Material & Services: 156,700 134,037 142,600 150,000 Capital Projects
Total Capital Projects: - - - -
Total City Attorney: 134,037 156,700 142,600 150,000
City of Willows
Departmental Expenditure Budget - Preliminary Budget
Department 30 - City Manager - FY 2026-27
ESTIMATED ESTIMATED PROPOSED
ACTUAL ACTUAL ACTUAL BUDGET
Personnel Services FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 40000 - Salaries - FT 212,237 182,158 242,278 250,154
40004 - CalPERS 15,625 13,763 18,623 19,150
40006 - Health Insurance 21,303 13,046 35,063 41,280
40007 - FICA 16,318 13,971 18,546 19,320
40015 - Auto Allowance 2,422 2,616 2,400 2,400
40020 - Life Insurance - - - -
Total Personnel Services: 267,905 225,554 316,910 332,304 Materials & Services
40300 - Travel & Meetings 7,155 4,248 5,000 5,000
40500 - Memberships & Dues 1,515 7,051 6,240 6,800
40999 - Special Department 1,470 15,883 13,575 2,500
41300 - Professional Services 4,767 34,564 7,500 9,500
41355 - Elections - 3,970 - 5,000
45000 - Telephone 1,504 1,319 - -
Total Material & Services: 16,411 67,035 32,315 28,800
Capital Projects
- - - -
Total Capital Projects: - - - -
Total City Manager: 292,589 284,316 349,225 361,104
City of Willows
Departmental Expenditure Budget - Preliminary Budget
Department 40 - Information Technology - FY 2026-27
ESTIMATED ESTIMATED PROPOSED
ACTUAL ACTUAL ACTUAL BUDGET
Personnel Services FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 $ - - - -
Total Personnel Services: $ - - - -
Materials & Services
41300 - Prof. Services 148,784
Total Material & Services: $ - - - 148,784
Capital Projects
Total Capital Projects: $ - - - -
Total City Attorney: $ - - - 148,784
City of Willows
Departmental Expenditure Budget - Preliminary Budget
Department 45 - Human Resources - FY 2026-27
ESTIMATED ESTIMATED PROPOSED
ACTUAL ACTUAL ACTUAL BUDGET
Personnel Services FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 $ - - - -
Total Personnel Services: $ - - - -
Materials & Services
41300 - Prof. Services 15,000
Total Material & Services: $ - - - 15,000
Capital Projects
Total Capital Projects: $ - - - -
Total City Attorney: $ - - - 15,000
City of Willows
Departmental Expenditure Budget - Preliminary Budget
Department 50 - Finance - FY 2026-27
ESTIMATED ESTIMATED PROPOSED
ACTUAL ACTUAL ACTUAL BUDGET
Personnel Services FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 40000 - Salaries - FT 112,416 174,056 188,680 202,836
40004 - CalPERS 8,472 13,611 14,288 14,369
40006 - Health Insurance 16,309 35,681 39,752 33,352
40007 - FICA 8,256 12,040 13,804 15,517
40020 - Life Insurance - -
Total Personnel Services: 145,453 235,388 256,524 266,074 Materials & Services
40100 - Postage 107 25 91 -
40300 - Travel & Meetings 5,301 5,099 6,500 4,000
40500 - Memberships & Dues 175 150 - 500
40999 - Special Department 2,230 188 3 -
41300 - Professional Services 117,585 59,140 60,000 60,000 44000 - Contractual Services 94,588 64,880 66,000 60,000 Total Material & Services: 219,986 129,482 132,594 124,500 Capital Projects
- - - -
Total Capital Projects: - - - -
Total Finance: 365,439 364,870 389,118 390,574
City of Willows
Departmental Expenditure Budget - Preliminary Budget
Department 60 - Planning - FY 2026-27
ESTIMATED ESTIMATED PROPOSED
ACTUAL ACTUAL ACTUAL BUDGET
Personnel Services FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 40000 - Salaries - FT / PT 97,896 127,681 152,638 160,743 40004 - CalPERS 15,198 20,640 22,963 23,882
40006 - Health Insurance 12,053 10,995 11,646 10,554
40007 - FICA 7,081 9,703 12,731 12,297
Total Personnel Services: 132,228 169,019 199,978 207,476 Materials & Services
40100 - Postage 5,797 -
40300 - Travel & Meetings 195 60 1,000 1,000
40400 - Advertising 3,211 7,193 4,000 4,000
40999 - Special Department 122 249 850 850
41000 - Office Expense - 61 1,500 -
41300 - Professional Services 177,458 134,311 190,000 130,000 45000 - Telephone/Communications 52 568 - -
Total Material & Services: 186,835 142,442 197,350 135,850 Capital Projects
- - - -
Total Capital Projects: - - - -
Total Planning: 311,461 319,063 397,328 343,326
City of Willows
Departmental Expenditure Budget - Preliminary Budget
Department 70 - Citywide (General Office) - FY 2026-27
ESTIMATED ESTIMATED PROPOSED
ACTUAL ACTUAL ACTUAL BUDGET
Personnel Services FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 40000 - Salaries - - - -
40004 - CalPERS - UAL Payment - 76,895 146,808 205,000
40006 - Health Insurance 6,685 10,953 115,000 15,000
40007 - FICA/ Medicare - -
40601 - Workers Compensation 114,334 45,045 36,000 63,024 40603 - Unemployment - - - -
40020 - Life Insurance - - 1,334 1,400
Total Personnel Services: 121,019 132,893 299,142 284,424 Materials & Services
40100 - Postage 1,841 2,305 2,000 2,000
40400 - Advertising 1,185 1,531 2,000 2,000
40602 - Insurance (Liab / Property) 99,410 201,881 240,000 228,497 40999 - Special Department 32,201 54,987 60,000 60,000
40999 - General Administration - - - -
41000 - Office Expense 4,259 8,350 45,000 49,881
41300 - Professional Services 76,842 114,393 85,000 10,000 41354 - Community Promotion 630 - - -
43100 - Equipment Maintenance 2,479 4,132 3,500 3,500
43300 - Building Maintenance 838 - 47 -
44000 - Contractual Services 1,750 - - -
45000 - Telephone/Communications 8,901 6,397 25,000 21,000 Total Material & Services: 230,336 393,976 462,547 376,878 Capital Projects
XXXXX - Purchase of Property - - 215,000
Total Capital Projects: - - 215,000 -
Total Citywide (Gen Office): 526,869 351,355 976,689 661,302
City of Willows
Departmental Expenditure Budget - Preliminary Budget
Department 80 - Civic Center - FY 2026-27
ESTIMATED ESTIMATED PROPOSED
ACTUAL ACTUAL ACTUAL BUDGET
Personnel Services FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 40010 - Salaries PT - - - -
40007 - FICA/ Medicare - - - -
40601 - Workers Compensation - - - -
Total Personnel Services: - - - -
Materials & Services
40999 - Special Department 4,280 2,629 3,000 3,000
43300 - Building Maintenance 30,846 18,303 20,000 20,000 44000 - Contractual Services - 18,580 130,000
45100 - PG&E 23,121 36,601 40,000 40,000
45101 - Water & Sewer Expense 14,366 9,420 12,000 12,000 Total Material & Services: 72,613 85,533 205,000 75,000 Capital Projects
- - - -
Total Capital Projects: - - - -
Total Civic Center: 72,613 85,533 205,000 75,000
City of Willows
Departmental Expenditure Budget - Preliminary Budget
Department 90 - Building - FY 2026-27
ESTIMATED ESTIMATED PROPOSED
ACTUAL ACTUAL ACTUAL BUDGET
Personnel Services FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 40000 - Salaries 63,878 68,861 62,893 67,078
40004 - CalPERS 4,388 4,478 4,542 4,824
40006 - Health Insurance 425 - - -
40007 - FICA/ Medicare 4,542 4,873 4,598 5,131
40020 - Life Insurance - - - -
Total Personnel Services: 73,233 78,212 72,033 77,033
Materials & Services
40100 - Postage 7 - - -
40300 - Training & Travel 2,091 325 750 750
40400 - Advertising - - - -
40500 - Dues & Memberships 383 6,400 6,500 6,500
40999 - Special Department 146 1,028 - -
41000 - Materials and Supplies 387 592 1,500 1,500
41300 - Professional Services 85,686 49,072 80,000 80,000 Total Material & Services: 88,700 57,417 88,750 88,750
Capital Projects
- - - -
Total Capital Projects: - - - -
Total Building: 135,629 161,933 160,783 165,783
City of Willows
Departmental Expenditure Budget - Preliminary Budget
Department 100 - Police Services - FY 2026-27
ESTIMATED ESTIMATED PROPOSED
ACTUAL ACTUAL ACTUAL BUDGET
Personnel Services FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 40006 - Health Insurance - - - -
40004 - CalPERS - -
Total Personnel Services: - - - -
Materials & Services
44000 - Contractual Services 2,000,000 2,000,000 2,355,000 2,425,650 Total Material & Services: 2,000,000 2,000,000 2,355,000 2,425,650 Capital Projects
- - - -
Total Capital Projects: - - - -
Total Police Services: 2,000,000 2,000,000 2,355,000 2,425,650
City of Willows
Departmental Expenditure Budget - Preliminary Budget
Department 110 - Engineering - FY 2026-27
ESTIMATED ESTIMATED PROPOSED
ACTUAL ACTUAL ACTUAL BUDGET
Personnel Services FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 - - - -
Total Personnel Services: - - - -
Materials & Services
41300 - Professional Services 141,779 194,862 190,000 200,000 Total Material & Services: 141,779 194,862 190,000 200,000 Capital Projects
- - - -
Total Capital Projects: - - - -
Total Engineering: 141,779 194,862 190,000 200,000
City of Willows
Departmental Expenditure Budget - Preliminary Budget
Department 120 - Library - FY 2026-27
ESTIMATED ESTIMATED PROPOSED
ACTUAL ACTUAL ACTUAL BUDGET
Personnel Services FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 40000 - Salaries 62,839 53,056 117,448 157,049
40010 - Salaries - PT 49,188 48,420 43,635 37,638
40004 - CalPERS 4,543 3,701 9,306 12,416
40006 - Health Insurance 16,331 12,553 14,673 19,427
40007 - FICA/ Medicare 8,498 7,710 12,298 14,985
40020 - Life Insurance - - - -
Total Personnel Services: 141,399 125,440 197,360 241,516 Materials & Services
40100 - Postage - - 350 350
40300 - Training & Travel 120 - 575 575
40400 - Advertising - 219 915
40500 - Dues & Memberships - - 1,000 1,450
40602 - Insurance - - - -
40999 - Special Department - - 1,000 2,000
41000 - Office Expense 1,764 1,971 2,500 6,500
41002 - Print Material 18,687 3,621 20,000 10,000
43100 - Equipment Maintenance 3,165 739 1,500 1,500
44000 - Contractual Services 109,332 104,987 6,000 6,100 45000 - Telephone 1,137 1,591 2,500
45100 - Utilities - Electric 7,153 - - -
Total Material & Services: 141,358 113,128 36,340 28,475 Capital Projects
- - - -
Total Capital Projects: - - - -
Total Library: 238,568 282,757 233,700 269,991
City of Willows
Departmental Expenditure Budget - Preliminary Budget
Department 130 - Recreation - FY 2026-27
ESTIMATED ESTIMATED PROPOSED
ACTUAL ACTUAL ACTUAL BUDGET
Personnel Services FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 40000 - Salaries - - - -
40010 - Salaries - PT 16,772 12,841 14,468 12,000
40004 - CalPERS - -
40006 - Health Insurance - -
40007 - FICA/ Medicare 1,283 982 1,107 918
40601 - Workers Compensation - - - -
40020 - Life Insurance - - - -
Total Personnel Services: 18,055 13,823 15,575 12,918
Materials & Services
40100 - Postage - - - -
40300 - Training & Travel - - - -
40500 - Dues & Memberships - - 3,500 3,500
40602 - Insurance - - - -
40999 - Special Department 4,504 2,475 1,500 1,500
41000 - Materials & Supplies 1,000 1,000
43100 - Equipment Maintenance - - - -
44000 - Contractual Services 4,326 15,000 15,000 15,000 45000 - Telephone 52 627 - -
Total Material & Services: 8,882 18,102 21,000 21,000
Capital Projects
- - - -
Total Capital Projects: - - - -
Total Recreation: 26,937 31,925 36,575 33,918
City of Willows
Departmental Expenditure Budget - Preliminary Budget
Department 135 - Swimming Pool - FY 2026-27
ESTIMATED ESTIMATED PROPOSED
ACTUAL ACTUAL ACTUAL BUDGET
Personnel Services FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 40010 - Salaries - PT 16,624 9,381 12,000 15,210
40007 - FICA/ Medicare 1,272 718 918 1,164
40601 - Workers Compensation - - - -
Total Personnel Services: 17,896 10,099 12,918 16,374
Materials & Services
40300 - Training & Travel - - - -
40400 - Advertising - - 150 150
40999 - Special Department 12,595 11,369 19,500 20,000
41000 - Materials and Supplies - - - 15,000
41004 - First Aid 48 - 1,000 1,000
41100 - Clothing - - - -
41300 - Professional Services - - - -
43100 - Equipment Maintenance 58 - 1,500 1,500
43300 - Building Maintenance - - - -
45000 - Telephone 784 356 500 -
45100 - PG&E 880 750 1,500 1,500
45101 - Water & Sewer Expense 4,675 5,274 7,500 7,500
Total Material & Services: 19,040 17,749 31,650 46,650
Capital Projects
61001 - Pool Upgrades 15 - - -
Total Capital Projects: 15 - - -
Total Swimming Pool: 27,848 36,951 44,568 63,024
City of Willows
Departmental Expenditure Budget - Preliminary Budget
Department 138 - Parks & Public Works FY 2026-27
ESTIMATED ESTIMATED PROPOSED
ACTUAL ACTUAL ACTUAL BUDGET
Personnel Services FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 40000 - Salaries 327,876 310,881 287,397 312,208
40002 - Overtime 16,485 14,326 15,000 15,000
40010 - Salaries - PT 3,480 - 21,000 16,200
40004 - CalPERS 34,072 28,948 27,768 29,649
40006 - Health Insurance 106,637 73,651 65,110 72,269
40007 - FICA/ Medicare 25,788 24,160 23,611 26,271
40602 - Workers Compensation - - - -
40020 - Life Insurance - - - -
40900 - Street Worker Staff Alloc. (47,463) (48,297) (45,000) (45,000) Total Personnel Services: 466,875 403,669 394,886 426,597 Materials & Services
40300 - Training & Travel 2,781 528 3,600 1,500
40500 - Dues & Memberships 1,099 2,027 5,000 5,000
40999 - Special Department 1,099 1,847 2,000 2,000
41000 - Materials and Supplies 2,333 2,145 5,000 3,000
41005 - First Aid - - 500 500
41100 - Clothing 2,156 562 5,000 5,000
41150 - Tool Allowance - - 2,400 2,400
41200 - Fuel 16,399 14,783 15,500 15,500
41300 - Professional Services 11,959 6,229 10,000 12,000 41500 - Small Tools 2,367 600 2,000 2,500
41550 - Personal Safety Equipment 3,424 2,288 3,500 3,500 41600 - Garage Supplies 87 583 1,500 1,500
43000 - Vehicle Maintenance 8,986 3,376 10,000 15,000
43100 - Equipment Maintenance 13,556 5,924 17,500 20,000 43105 - Equipment Rental - 29 -
43300 - Building Maintenance 1,567 109 6,000 3,000
43350 - Tree Maintenance - 193 3,000 3,000
44000 - Contractual Services - - -
45101 - Water & Sewer Costs - 4,323 112
Total Material & Services: 67,813 45,546 92,612 95,400
Capital Projects
- - - -
Total Capital Projects: - - - -
Total Parks & Public Works: 534,688 449,215 487,498 521,997
City of Willows
Departmental Expenditure Budget - Preliminary Budget
Department 140 - Parks FY 2026-27
ESTIMATED ESTIMATED PROPOSED
ACTUAL ACTUAL ACTUAL BUDGET
Personnel Services FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 Total Personnel Services: - - - -
Materials & Services
40999 - Special Department 11,337 5,632 5,700 15,000
41300 - Professional Services - 780 - -
43300 - Building Maintenance 1,324 1,936 1,500 3,500
44000 - Contract Services - - - -
45000 - Telephone 649 4,128 - -
45100 - PG&E 21,768 21,170 25,000 25,000
45101 - Water & Sewer 10,733 11,391 17,500 17,500
Total Material & Services: 45,811 45,037 49,700 61,000
Capital Projects
- - - -
Total Capital Projects: - - - -
Total Parks: 45,811 45,037 49,700 61,000
City of Willows
Departmental Expenditure Budget - Preliminary Budget
Department 145 - Mall Maintenance FY 2026-27
ESTIMATED ESTIMATED PROPOSED
ACTUAL ACTUAL ACTUAL BUDGET
Personnel Services FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 Total Personnel Services: - - - -
Materials & Services
40999 - Special Department 61 353
45100 - PG&E 2,687 2,181 2,500 2,500
45101 - Water & Sewer 8,669 9,906 10,000 10,000
Total Material & Services: 11,417 12,440 12,500 12,500
Capital Projects
- - - -
Total Capital Projects: - - - -
Total Mall Maintenance: 11,417 12,440 12,500 12,500
City of Willows
Departmental Expenditure Budget - Preliminary Budget
Department 146 - Museum Maintenance FY 2026-27
ESTIMATED ESTIMATED PROPOSED
ACTUAL ACTUAL ACTUAL BUDGET
Personnel Services FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 Total Personnel Services: - - - -
Materials & Services
43300 - Building Maintenance 154 29 500 1,500
45101 - Water & Sewer - 6,249 5,000 5,000
Total Material & Services: 154 6,278 5,500 6,500
Capital Projects
- - - -
Total Capital Projects: - - - -
Total Museum Maintenance: 154 6,278 5,500 6,500
City of Willows
Departmental Expenditure Budget - Preliminary Budget
Department 150 - Fire FY 2026-27
ESTIMATED ESTIMATED PROPOSED
ACTUAL ACTUAL ACTUAL BUDGET
Personnel Services FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 40000 - Salaries 319,368 439,521 379,181 382,158
40002 - Overtime 31,345 150,507 264,508 25,000
40010 - Salaries - PT 9,125 12,178 32,500 20,000
40011 - Holiday Pay 4,024 - 7,973 8,172
40004 - CalPERS 43,911 47,530 57,041 61,595
40006 - Health Insurance 90,656 95,333 101,006 85,776
40007 - FICA/ Medicare 26,512 41,172 45,356 30,765
40012 - Call Back Pay - - - -
40020 - Life Insurance - - - -
Total Personnel Services: 524,941 786,241 887,565 613,467 Materials & Services
40100 - Postage - 511 - -
40300 - Travel & Training 10,055 12,466 15,000 22,000
40400 - Advertising 339 396 130
40500 - Dues & Memberships - - -
40602 - Insurance - - -
40999 - Special Department 16,070 23,889 22,500 16,500
41000 - Office Expense 3,915 3,470 5,000 2,500
41100 - Clothing 2,623 3,437 4,500 4,500
41200 - Fuel 12,773 16,413 14,000 18,000
41300 - Professional Services 501 - 2,150
41500 - Small Tools 4,862 4,358 7,500 7,500
43000 - Vehicle Maintenance 28,508 39,287 30,000 30,000 43100 - Equipment Maintenance 5,571 3,915 9,000 9,000
43300 - Building Maintenance 5,931 11,367 10,160 12,500 44000 - Contractual Services 192,950 146,428 130,000 90,000 45000 - Telephone/Communications 6,991 6,275 2,000 2,000 45100 - PG&E 34,221 42,754 40,000 35,000
4xxx-EMS Supplies 7,500
4xxx-Weed Abatement/Code Enforcement 60,000
45101 - Water & Sewer 3,035 3,908 4,000 4,000
Total Material & Services: 328,345 318,874 295,940 321,000 Capital Projects
- - - -
Total Capital Projects: - - - -
Total Fire: 853,286 1,105,115 1,183,505 934,467
City of Willows
Departmental Expenditure Budget - Preliminary Budget
Department 160 - Public Works - Streets - FY 2026-27
ESTIMATED ESTIMATED PROPOSED
ACTUAL ACTUAL ACTUAL BUDGET
Personnel Services FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 Total Personnel Services: - - - -
Materials & Services
40999 - Special Department 465 221 53
41300 - Professional Services 8,665 1,140 -
43000 - Vehicle Mantenance - 8,366 -
43105 - Equipment Rental 2,500
43300 - Building Maintenance - - -
45000 - Telephone 5,048 1,200 -
45100 - PG&E 16,868 15,780 20,000 20,000
45101 - Water & Sewer 3,350 - - -
60000 - Street Maintenance 6,504 6,436 10,000 10,000
60001 - Alley Maintenance 2,420 1,122 10,000 10,000
Total Material & Services: 43,320 34,265 42,553 40,000
Capital Projects
- - - -
Total Capital Projects: - - - -
Total Public Works / Streets: 43,320 34,265 42,553 40,000
City of Willows
Departmental Expenditure Budget - Preliminary Budget
Department 170 - Storm Drains - FY 2024-25
ESTIMATED ESTIMATED PROPOSED
ACTUAL ACTUAL ACTUAL BUDGET
Personnel Services FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 Total Personnel Services: - - - -
Materials & Services
40602 - Insurance - - - -
40999 - Special Department - - - -
41300 - Professional Services - - - -
43100 - Equipment Maintenance 151 - - -
45100 - PG&E 1,289 - - -
Total Material & Services: 1,440 - - -
Capital Projects
- - - -
Total Capital Projects: - - - -
Total Storm Drains: 1,440 - - -
City of Willows
Departmental Expenditure Budget - Preliminary Budget
Department 00 - Non-Departmental / Capital - FY 2026-27
ESTIMATED ESTIMATED PROPOSED
ACTUAL ACTUAL ACTUAL BUDGET
Personnel Services FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 40004 - CalPERS UAAL - Miscellaneous - - - -
40004 - CalPERS UAAL - Safety - - - -
Total Personnel Services: - - - -
Materials & Services
48000/01 - Debt Service - CalPERS Bonds 704,252 581,881 504,079 521,454 XXXX - Debt Service - Gap Loan 174,912 174,912 87,456
XXXX - Debt Service - Fire Truck 65,162 3,909 -
49000 - Transfers Out - 5,192 11,719
Total Material & Services: 944,326 765,894 603,254 521,454 Capital Projects
43300 - HVAC Air Ducts Cleaning 48,230 - - -
51000 - Public Works Equipment - - 37,911
51100 - Computer / Office Equipment 693 - - 5,000
51200 - Fire Equipment - 105,971 21,100 17,310
51200 - Fire Truck
60020 - Infrastructure 149,993 470 46,000
66021 - Upgrade Computer Eqpt 68,101 71,328 30,131 35,000 Total Capital Projects: 267,017 177,769 135,142 57,310
Total Non-Departmental: 1,211,343 943,663 578,764 738,396
ESTIMATED ESTIMATED PROPOSED
ACTUAL ACTUAL ACTUAL BUDGET
Revenues: FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27
Sewer Fees 1,834,713 2,605,366 2,600,000 2,900,000
Sewer Developer Impacts Fees 40,419 7,430 71 71
Sewer Connection Fees 5,000 9,211 - 8,000
Interest Income 189,880 194,951 100,000 150
Restricted Capital Proceeds (net) - - - -
Miscellaenous Income 68 - 33,550 -
Total: 2,070,080 2,816,958 2,733,621 2,908,221
Expenditures:
Salaries & Benefits - - 39,842 -
Operations & Maintenance 491,904 593,339 476,034 465,666 Contract Operation - Plant Facility 789,221 640,170 700,000 700,000 Debt Service Costs 513,710 551,904 581,944 534,419
General Fund Overhead Costs 178,232 217,924 265,035 301,808 Capital Outlay 230,235 410,415 2,899,165 1,005,000
Total: 2,203,302 2,413,752 4,962,020 3,006,892
Excess (deficit) of revenues over expenditures (133,222) 403,206 (2,228,399) (98,671) Beginning Fund Balance / Working Capital 4,725,109 4,591,887 4,995,093 2,766,694 Less - Working Capital Reserved for:
Future Capital 3,419,484 3,160,840 261,675 (743,325)
Debt Service Reserve 543,606 543,606 543,606 543,606
Ending Fund Balance / Working Capital 628,797 1,290,647 1,961,413 1,381,092
ESTIMATED ESTIMATED PROPOSED
ACTUAL ACTUAL ACTUAL BUDGET
Capital Expenditures FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 Sycamore Street Lift Station 230,235 410,415 189,750
Pacific Avenue Lift Station - - 178,250
Lassen Street Lift Station - - 201,250
Road 57 Sewer Lift Station - - 103,500
Cherry St Lift Station - - 139,165
Blower Building Improvements - - - 40,000
WWTP - Safety Improvements - - 30,000 30,000
Annual Sewer Replacement Project - - 2,057,250 412,500
WWTP - Upgrades - - - 125,000
Chlorine Contact Chamber Improvements 120,000
Tertiary Filtration Structure Repairs - - - 50,000
Annual Vehicle Replacement 165,000
Tyler Utility Billing - - 17,500
WWTP SCADA and Admin Bldg Upgrade - - - 45,000
Total: 230,235 410,415 2,899,165 1,005,000
Capital Expenditure Detail
City of Willows
Fiscal Year 2026-27 Preliminary Budget
Sewer Maintenance & Construction Funds (Funds 318 / 321)
City of Willows
Departmental Expenditure Budget Fund 318 / 321 - Sewer Fund - Preliminary Budget FY 2026-27
ESTIMATED ESTIMATED PROPOSED
ACTUAL ACTUAL ACTUAL BUDGET
Salaries & Benefits FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-2740000 - Salaries - - - - 40002 - Overtime - - - -
40010 - Salaries - PT - - - -
40004 - CalPERS - UAL - - 13,307 -
40006 - Health Insurance - - 26,535 - 40007 - FICA/ Medicare - - - 40020 - Life Insurance - - - -
40900 - Overhead - General Fund 178,232 217,924 265,035 301,808 Total Personnel Services: 178,232 217,924 304,877 301,808 Operations & Maintenance40500 - Dues & Memberships - 3,35040601 - Workers Compensation - - 11,205 21,00840602 - Insurance - 72,182 79,507 76,16640999 - Special Department 159,687 149,663 5,000 5,00041000 - Materials and Supplies - - 750 10,00041100 - Clothing 6,585 7,726 7,500 7,50041200 - Fuel 11,103 9,855 12,000 12,00041300 - Professional Services 23,496 10,743 70,000 25,00041340 - Discharge Permit 14,910 15,277 15,277 19,000
City of Willows
Departmental Expenditure Budget Fund 318 / 321 - Sewer Fund - Preliminary Budget FY 2026-27
ESTIMATED ESTIMATED PROPOSED
ACTUAL ACTUAL ACTUAL BUDGET
Salaries & Benefits FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-2741500 - Small Tools - - - - 43000 - Vehicle Maintenance 3,833 181 2,000 2,00043100 - Equipment Maintenance 3,679 335 5,000 5,00043300 - Building Maintenance 1,500 - - - 45100 - PG&E 263,537 319,929 275,000 300,00045101 - Water & Sewer 3,574 4,098 4,000 4,000 Total Operations & Maintenance: 593,339 491,904 476,034 465,666 Contract Operations - Plant Facility44000 - Contractual Services 789,221 640,170 700,000 700,000 Total Contract Operations: 640,170 789,221 700,000 700,000 Debt Service48000/48001 - Principal / Int. on Debt 513,710 551,904 581,944 534,419 Total Contract Operations: 551,904 513,710 581,944 534,419
City of Willows
Departmental Expenditure Budget Fund 318 / 321 - Sewer Fund - Preliminary Budget FY 2026-27
ESTIMATED ESTIMATED PROPOSED
ACTUAL ACTUAL ACTUAL BUDGET
Salaries & Benefits FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27Capital Projects61002 - Sycamore Street Lift Station 230,235 410,415 189,750611XX - Pacific Avenue Lift Station - - 178,250611XX - Lassen St Sewer Rehab - - 201,250611XX - Road 57 Sewer Lift Station - - 103,500611XX - Cherry Street Lift Station - - 139,165611XX - Blower Building Improvements - - - 40,000611XX - WWTP Safety Impvmts - - 30,000 30,000611XX - Annual Sewer Replct Project - - 412,500 2,057,250611XX - WWTP Upgrades - - - 125,000611XX - Chlorine Contact Chamber Improvements 120,000611XX - Tertiary Filtration Structure Repai - - - 50,000 611XX - Annual Vehicle Replacement 165,00066021 - Tyler Utility Billing - - 17,500 611XX - WWTP SCADA and Admin Bldg - - - 45,000
Total Capital Projects: 230,235 410,415 2,899,165 1,005,000 Total Sewer Enterprise: 2,203,302 2,413,752 4,962,020 3,006,892
City of Willows
Fiscal Year 2026-27
FY 2026-27 Preliminary Budget Overview – Main Operating Funds – General Fund & Sewer Enterprise
Presentation to City Council
May 12, 2026 1
Attachment 2
FY 2026-27 Preliminary Budget Overview
- Discussion Outline -
1. Preliminary Budget Preparation Process
2. FY 2026-27 Preliminary Budget – General Fund
3. FY 2026-27 General Fund Changes / Additions
4. General Fund Forecast – Fund Balance / Opportunities
5. FY 2026-27 Enterprise Fund (Sewer)
6. Questions / Direction
2 FY 2026-27 Preliminary Budget
- Budget Preparation Process -
FY 2026-27 Budget Preparation Process:
Builds upon General Fund “Base Budget” prepared and adopted with FY 2025-26 Mid-Year Budget Review – March 24, 2023
Review and update of citywide main operating funds – service delivery / cost allocation / CIP focus
Coordination with staff to determine fiscal needs to provide critical services
Review future revenue and expenditure trends and forecasts Information / Direction received from Preliminary Budget discussion to serve as foundation for preparing Citywide FY 2026-27 Proposed Budget
3
FY 2026-27 Preliminary Budget
- General Fund -
Revenues Expenditures
FY 2026-27 Preliminary
General Fund Budget $ 7,864,902 $ 7,180,830
4 Preliminary Budget Surplus to Reserves – $384,071
FY 2026-27 Preliminary Budget
- General Fund Changes / Additions -
Revenues
2.0% growth in Property Tax and Property Tax in Lieu Vehicle License Fee 2.5% growth in Measure I
1.5% growth in Sales Tax
1% growth in Transient Occupancy
Continuation of appropriate cost allocations to the Sewer Enterprise Fund Inclusion of reimbursed costs associated with Planning / Engineering activities CalFire Grant (decrease of $250,000) & OES Strike Team (decrease of $356,000) Sale of Property (decrease of $231,500) & Insurance Funds (decrease of $130,000) 5
FY 2026-27 Preliminary Budget
- General Fund Changes / Additions -
Expenditures
City Attorney’s Office - Code Enforcement- $10,000
City Manager Department Service & Supplies (election year & City Clerk training) - $11,879
IT Department Services & Supplies (New Department) - $148,784 Human Resources Services & Supplies (New Department) - $15,000 Finance Department personnel costs (fully staffed/1 part-time) - $22,741 Community Development Services & Supplies – (decrease of $60,000) City Wide Department overall costs – (decrease of $315,388) Civil Center Services & Supplies – (decrease of $130,000) Police Services contract - $2.4 million - $70,650
(based upon a 3% CPI) 6
FY 2026-27 Preliminary Budget
- General Fund Changes / Additions -
Expenditures
Engineering costs (adjust base)
Library Department personnel cost (fully staffed/4 part-time library clerks includes 2.5% increase) - $36,291
(cost of 2.5% step increase - $945)
Pool Department personnel cost, and Services & Supplies - $18,456 Public Works Department personnel cost, and Services & Supplies - $34,499 Parks Department Services & Supplies - $11,300
Fire Department personnel costs, and Services & Supplies (decrease of 249,038) Non-Departmental overall costs – (decrease of $159,632) All positions are fully funded for entirety of fiscal year Only negotiated and approved full-time staff salary increases are included – no cost savings
Police contract costs are programmed to increase each year by CPI of 3% 7
FY 2026-27 Preliminary Budget
- General Fund -
8 Current Revenue Characteristics:
• Majority revenue sources (Property Tax/Property Tax in Lieu of Vehicle License Fee/Measure I/ Sales Tax/Transient Occupancy Tax) make up 82% of General Fund base revenues
Revenue growth is projected to be around 1.5% to 2.0% while expenditures continue to increase at a higher rate of approximately
2.5% to 3.0%
• Recent years, reliance on one-time funding to fund critical citywide needs Fire/OES
Sale of Property
FY 2026-27 Preliminary Budget
- General Fund -
9 Current Expenditure Characteristics:
• Inflation impacting everyday cost of providing services Employee related benefit costs (health insurance/CalPERS costs) • Existing number of staff and related costs required to deliver desired levels of service
City directly provides array of services – Administration / Public Works / Community Development / Fire / Library / Recreation City contracts for required services – Police/Select Administrative Functions
FY 2026-27 Preliminary Budget
- General Fund -
10 Current Expenditure Characteristics:
• Budget only captures known fiscal activity at given time City always encounters unforeseen needs as year progresses – vehicle and maintenance needs; community safety needs; etc
Cost of unforeseen needs during FY 2025-26 ~ $666,496
FY 2026-27 Preliminary Budget
- General Fund Forecast -
General Fund – Updated Forecast
11
FY 2026-27 Preliminary Budget
- General Fund Forecast – Fund Balance -
General Fund – Updated Fund Balances:
12
FY 2026-27 Preliminary Budget
- General Fund Opportunities -
Fund Balance Improvement Opportunities
Opportunities may exist to grow base revenue level in the City • Review and analyze grant-funded programs to identify opportunities for administrative cost recovery and reimbursement of eligible staff time, project management, finance, and administrative oversight costs, helping increase ongoing revenue recovery to the City. • Continued pursuit of grant funding opportunities for capital improvements, infrastructure projects, public safety programs, and economic development initiatives to reduce pressure on the General Fund.
• Review revenue generating opportunities from city assets (sale of city owned properties/lease note against city owned properties) 13
FY 2026-27 Preliminary Budget
- General Fund Opportunities -
Fund Balance Improvement Opportunities
Opportunities may exist to reduce base costs in the City • Review options for public safety service delivery
• Reduce General Fund cost impacts by ensuring allowable administrative, finance, and operational support costs associated with grant-funded programs are appropriately charged to grants whenever eligible.
• Evaluation of opportunities to improve operational efficiencies, shared services, and technology utilization to reduce long-term operating costs while maintaining service levels. 14
FY 2026-27 Preliminary Budget
- Enterprise Funds -
Sewer Fund
Revenues Expenditures
FY 2026-27 Preliminary Budget $ 2,055,350 $ 4,898,655
Projected Sewer Fund Balance @ 6/30/27: $ 2,766,694 Note: $1,286,931 reserved Sewer Fund Budget Notes:
• Programmed rate increase for sewer service rates consistent with current rate study • Capital projects /Blower Building Improvements/WWTP Improvements/Annual Sewer Replacement Project/ WWTP - Upgrades /Chlorine Contact Chamber Improvements/ Tertiary Filtration Structure Repairs/Annual Vehicle Replacement/Tyler Utility Billing/ WWTP SCADA and Admin Bldg Upgrade • Sewer Fund budget includes charge of $301,808 for overhead, administration and Public Works staff costs (will only transfer actual costs) • Operating margin before considering capital: ~ $906,000 15 FY 2026-27 Preliminary Budget
QUESTIONS?
COMMENTS?
16
Agenda Item #7b
_____________________________________________________________________ Date:
To:
From:
Subject:
May 12, 2026
Honorable Mayor and Councilmembers
Marti Brown, City Manager
Willows Police Department & Community Facilities District Formation, Professional Services Recommendation:
Authorize the City Manager to execute professional services agreements with Wulff, Hansen & Co. (Municipal Advisor), Stradling Yocca Carlson & Rauth (Formation Counsel), and Webb Municipal Finance (Special Tax Consultant) for the formation of a Mello-Roos Community Facilities District (CFD) to fund the startup capital costs and ongoing operational costs of the Willows Police Department (WPD); and provide direction to staff regarding the engagement of an elections consultant.
Rationale for Recommendation:
At the April 28, 2026 Council meeting, the City Council directed staff to move forward with the formation of a Mello-Roos Community Facilities District as the primary financing mechanism for both the startup capital needs and the ongoing operational costs of a re-established Willows Police Department. Forming a CFD requires a specialized team of professionals with expertise in California municipal finance, special tax law, and community outreach. The attached contracts engage this team and initiate the formal formation process.
Background:
In 2017, the City of Willows dissolved its municipal police department and entered into a contract with the Glenn County Sheriff’s Office for law enforcement services. The current contract, most recently extended through June 30, 2026, costs the City $2.355 million in Fiscal Year 2025-26. In November 2024, Willows voters approved Measure I, a 1.5 percent general sales tax effective April 1, 2025, projected to generate up to $2.3 million annually. In part, Measure I was intended to provide seed funding for the re-establishment of a City police department.
At the April 28, 2026 City Council meeting, the Council reviewed a comprehensive analysis of available financing tools for WPD formation (Attachment 1). Based on that analysis, the Council directed staff to pursue formation of a Mello-Roos CFD structured to authorize both a bond issuance for startup capital (e.g., facilities, vehicles, and equipment) and a perpetual or long-dated annual services special tax for ongoing eligible operations. The Council further indicated interest in exploring whether the CFD
structure could be expanded to include the Willows Fire Department, so as to address ongoing capital and equipment needs for Fire within the same financing framework.
Following the Council’s direction, City staff and the Municipal Advisor contacted Formation Counsel (Stradling Yocca Carlson & Rauth) and Special Tax Consultant (Webb Municipal Finance) to discuss the scope of work and fee structures for CFD formation services. The proposed contracts are presented for Council approval at this meeting.
Discussion & Analysis:
Proposed Professional Services Team
Successful CFD formation requires a coordinated team of specialized professionals. The three contracts presented for approval tonight establish the core formation team:
Wulff, Hansen & Co. (Municipal Advisor). As Municipal Advisor, Wulff, Hansen & Co. will oversee the overall financing strategy, coordinate the formation team, advise the City on CFD structure and sizing, assist in developing the cost estimates and revenue projections that underlie the special tax, and serve as the City’s primary financial advisor through any bond issuance following a successful election. The Municipal Advisor also assists in preparing Council staff reports and public-facing materials throughout the process. Stradling Yocca Carlson & Rauth (Formation Counsel). Formation Counsel provides all legal services necessary to establish the CFD under the Mello-Roos Community Facilities Act of 1982 (Government Code §53311 et seq.). This includes drafting the Resolution of Intention, the Resolution of Formation, the special tax ordinance, election documents, and all associated legal notices and proceedings. Formation Counsel also advises on compliance with Proposition 218, the California Constitution, and applicable case law governing special taxes and CFD elections.
Stradling is one of California’s most experienced public finance law firms in California and has served as Formation Counsel on hundreds of CFD formations statewide. One of the lead attorneys on this project, Brian Quint (formerly of Quint & Thimmig), served as Bond Counsel to the City on its 2021 POB and Sewer COP financing.
Webb Municipal Finance (Special Tax Consultant). The Special Tax Consultant is responsible for developing the Rate and Method of Apportionment (RMA), the technical document that defines how the special tax will be calculated, allocated among different land use categories, and escalated over time. The RMA must be structured to produce sufficient annual revenue to fund both debt service on the capital bonds and, separately, ongoing operational costs, while distributing the tax burden in a manner that is equitable, legally defensible, and comprehensible to voters. It is worth noting that the RMA will provide for a maximum annual special tax levy, but the City is not necessarily required to levy at the maximum special tax each year. Webb Municipal Finance specializes in public safety CFD formations and has extensive experience designing service tax structures for California cities and districts. Wulff, Hansen & Co. has recommended the selection of Webb as the City’s Special Tax Consultant.
Elections Consultant
Staff strongly recommend that the City also retain an elections consultant, and requests Council direction to proceed with soliciting proposals for that engagement. An elections consultant plays a distinct and critical role in a CFD formation that is separate from the legal and financial functions of Formation Counsel, Special Tax Consultant, and Municipal Advisor. Their work is focused on community engagement, voter education, public opinion research, and ballot measure strategy.
For a CFD of the type proposed for the City, one that encompasses multiple financing components (e.g., capital bonds, ongoing services levy) and potentially multiple service areas (e.g., police, fire), the elections consultant’s role while not required for formation is particularly beneficial for the following reasons:
Voter polling and tax threshold analysis. Before the RMA is finalized and the ballot measure is drafted, the elections consultant conducts statistically valid polling of registered voters within the City to assess baseline support for the proposed CFD and to test voter sensitivity to specific tax amounts. This is one of the most valuable services the consultant provides, by presenting voters with different proposed special tax rates or structures during the polling phase, the consultant may identify the tax level at which support falls below the two-thirds threshold needed for approval. Sizing the tax above that level virtually guarantees failure; sizing it below that level while still meeting the City’s revenue needs is the critical calibration that the polling process enables. For a measure that requires two-thirds approval, there is very little margin for error, and polling data provides the empirical basis for that calibration. Multi-component measure complexity. The proposed CFD will ask voters to approve two distinct financing components simultaneously: 1.) a bond authorization and the special tax to repay the bonds (for startup capital), and 2.) an ongoing services special tax (for annual operations). Ballot measures with multiple components are inherently more difficult to explain and more susceptible to voter confusion or skepticism. The elections consultant develops plainlanguage descriptions of each component, tests voter comprehension of the combined measure, and advises on how to present both elements in a way that is accurate, accessible, and persuasive. If the City also incorporates Fire Department funding into the same CFD, the communications challenge increases further, as the consultant will need to frame a measure that voters understand as a unified public safety investment rather than an opaque multi-part tax proposal.
Multi-service framing and coalition building. A CFD that covers both the Police and Fire Departments requires a communications strategy that resonates across different constituencies within the community, including residents who prioritize law enforcement, those who prioritize fire protection, and those who are skeptical of any tax increase. The elections consultant develops the messaging framework, identifies community leaders and organizations who can serve as credible voices in support of the measure, and designs a coalition-building strategy to sustain organized support through the campaign period.
Voter education and outreach. CFD special taxes are unfamiliar to many voters. The elections consultant designs and implements a voter education campaign - typically including town hall meetings, mailers, digital outreach, and earned media strategy that explains what the CFD is, why it is needed, what it will cost each property owner, and what services it will fund. In a
small, rural community like Willows, earned media and direct community engagement are particularly effective.
Campaign compliance. The elections consultant advises the City and any supporting committees on compliance with the Political Reform Act, FPPC reporting requirements, and the prohibition on the use of public funds for campaign advocacy. This is a legally sensitive area, and experienced consultants are essential to ensuring that publicly funded voter education activities remain clearly distinguishable from campaign advocacy.
One-Year Lockout Following a Failed CFD Election
The Council should be aware of a significant statutory constraint that applies if the CFD election is unsuccessful. Under Government Code §53329, if a special tax measure submitted to the voters within a CFD is defeated, the City is prohibited from submitting the same or a substantially similar tax proposal to the voters of that CFD for a period of one year from the date of the failed election.
The practical consequence of this provision is that a failed CFD election is not simply a setback that can be quickly corrected and retried. The City would be required to wait a full year before returning to voters, during which time the WPD could not be funded through this mechanism. Given that the existing Sheriff’s contract expires June 30, 2026, and that the City is planning for a transition to a Cityoperated department, a failed election followed by a one-year lockout would create a significant service and funding gap. This underscores the importance of thorough preparation, community engagement, and tax rate calibration through the work of the elections consultant and the polling process before the measure is placed on the ballot.
Election Timeline and the November 2026 Constraint
Staff, in consultation with the Municipal Advisor, has prepared a preliminary formation schedule. A detailed schedule will be developed collaboratively with Formation Counsel, the Special Tax Consultant, and the elections consultant following contract execution. However, a key preliminary conclusion is clear: it is not procedurally possible to complete all required CFD formation steps in time to place the measure on the November 4, 2026, general election ballot.
California law requires a specific sequence of statutory proceedings before a CFD special tax election can be called, including adoption of a Resolution of Intention, a legally required public hearing held not less than 30 days after adoption of the Resolution of Intention, adoption of a Resolution of Formation, and submission of election materials to the County Elections Office by the ballot measure submission deadline, which for Glenn County is in mid-July for the November 4, 2026 election. Given that the professional service contracts are being approved at the May 12, 2026, Council meeting, there is insufficient time to complete RMA development, community engagement, cost estimate refinement, and the required statutory proceedings before that deadline.
Accordingly, staff anticipates targeting either the March 2027 or June 2027 consolidated election as the formation election date. The March 2027 primary election provides an earlier opportunity but requires meeting a submission deadline that will likely fall in late November or December 2026, which is achievable if work proceeds expeditiously following contract execution. The June 2027 election provides additional time for community engagement and polling but delays the potential bond
issuance and WPD launch accordingly. The full team will advise on the preferred election date once engaged.
A preliminary milestone schedule is provided below. All dates are estimates pending team input:
Milestone Timing (Estimate) Responsible Party / Notes
Council approval of
consultant contracts May 12, 2026 City Council action
Kickoff meeting — full team Late May 2026 MA, Formation Counsel, Special Tax Consultant, City Staff
Engage elections consultant Late May / Early June
2026 Subject to Council approval
Refine WPD facility and
equipment cost estimates
June – July 2026 City Staff / WPD feasibility team
Refine annual WPD operating
cost projections
June – July 2026 City Staff / Municipal Advisor
Evaluate potential Fire Dept.
CFD component
June – July 2026 City Staff / Municipal Advisor
Community engagement and
polling July – September 2026 Elections Consultant
Draft Rate and Method of
Apportionment (RMA) July – August 2026 Special Tax Consultant Review and finalize RMA August – September
2026 Full team / City Council review
Draft CFD boundary map and
formation documents
August – September
2026
Formation Counsel
Resolution of Intention — City
Council October 2026 (est.) Formation Counsel / City Staff Public hearing and election
order November 2026 (est.) City Council action
Milestone Timing (Estimate) Responsible Party / Notes
Voter outreach and campaign
period Early 2027 (est.) Elections Consultant
CFD special tax and bond
election
March or June 2027
(est.)
Consolidated election — Glenn
County
Bond issuance (if election
succeeds)
Summer / Fall 2027
(est.) Full financing team
Next Steps
Following Council approval of the professional services contracts, the following key workstreams will proceed in parallel:
RMA Development. Webb Municipal Finance will develop the Rate and Method of Apportionment defining how the special tax will be calculated and allocated. This work requires refined cost estimates for both the capital program (e.g., facilities, vehicles, equipment) and the ongoing operational budget of the WPD. The RMA must be sufficiently detailed to withstand legal scrutiny and sufficiently clear to be explained to voters. Cost Estimate Refinement. City staff, in coordination with the Municipal Advisor and the WPD feasibility team, will refine the capital cost estimates for police facilities, vehicles, and equipment, as well as the fully loaded annual operating budget projections for a reconstituted department. These estimates are the foundation of the CFD sizing and the RMA, and they must be as accurate as reasonably possible before the special tax rate is set. Fire Department Evaluation. Staff will evaluate whether to incorporate Fire Department capital and/or operational needs into the same CFD structure. A combined public safety CFD covering both police and fire would reduce formation and election costs and present voters with a unified public safety funding package. However, it also adds complexity to the RMA and the voter communications effort. The full formation team will advise on the optimal structure. Elections Consultant Engagement. Subject to Council direction, staff will solicit proposals from one or more qualified elections consultants and return to the Council for approval of that contract. The elections consultant should be engaged as early in the process as possible to allow adequate time for polling, community outreach, and voter education prior to the election.
Community Engagement. Prior to and concurrent with the formal formation proceedings, the City should conduct public outreach to educate the community about the proposed CFD, explain the need for a dedicated public safety funding source, and gather community input on service priorities and tax structure. The elections consultant will lead this effort in coordination with City staff.
Formation Proceedings. Once the RMA is finalized and the election strategy is in place, Formation Counsel will initiate the statutory formation proceedings, including adoption of the Resolution of Intention, the public hearing, and the Resolution of Formation, culminating in the submission of the ballot measure to Glenn County Elections.
Consistency with Council Priorities and Goals:
This agenda item is consistent with the Council’s Priority 3: Public Safety, Goal #1: Invest in the Startup of the Willows Police Department (WPD).
Fiscal Impact:
Professional services fees for Municipal Advisor, Formation Counsel, and Special Tax Consultant will be funded from the General Fund on an interim basis. If the CFD election is successful, all formationrelated professional services costs are customarily recovered from bond proceeds or the initial special tax levy, reimbursing the General Fund. If the CFD election is unsuccessful, formation costs paid to date would not be recoverable and would represent a General Fund expenditure, however much of the prepared work products may be used as a starting point for a future tax or ballot measure effort. Based on preliminary estimates, total at-risk General Fund exposure in the event of a failed election is estimated at approximately $125,000 to $150,000, depending on the level of professional services engaged prior to the election, the complexity of the RMA, and whether the measure is placed on a consolidated general election ballot (which significantly reduces election administration costs versus a standalone special election). Additionally, Municipal Advisor’s fee is only payable if the Council passes a resolution that formalizes moving forward with an election. Costs specifically associated with placing the measure on the ballot (e.g., Glenn County election administration fees) would only be incurred by the General Fund after Council approval to move forward with an election and are not recoverable regardless of outcome. Staff will present a more detailed budget estimate for Council review at a future meeting once the full team has been engaged and scope of work agreements for all parties have been finalized, including an elections consultant, if applicable.
Attachment:
Attachment 1: April 28, 2026, Staff Report: Finance Tools to Fund Willows Police Department
Attachment1
_____________________________________________________________________ Date: April 28, 2026
To: Honorable Mayor and Councilmembers
From: Marti Brown, City Manager
Subject: Finance Tools to Fund Willows Police Department Recommendation:
Review and discuss options for financing the startup and ongoing costs to establish a Willows Police Department and provide direction to staff.
Rationale for Recommendation:
The Willows City Council has expressed its intent to re-establish the City’s Police Department.
Accordingly, staff has been directed to identify and present potential financing mechanisms to support both the initial startup costs and the ongoing funding necessary to sustain long-term operations.
Background:
In 2017, the City of Willows dissolved its municipal police department and entered into a five-year agreement with the Glenn County Sheriff’s Office to provide law enforcement and animal control services. As the agreement neared expiration in 2022, a newly elected Sheriff authorized a one-year extension to allow for a comprehensive evaluation of departmental budgets and service delivery costs.
Upon completion of this review, the Sheriff’s Office proposed a substantial increase in the cost of continuing law enforcement, dispatch, and animal control services. Following several months of negotiations, the City and the Sheriff’s Office reached consensus on a new three-year agreement, effective July 1, 2023, through June 30, 2026.
Concurrently, the City of Willows was experiencing a significant structural deficit, estimated at approximately $1.4 million annually in Fiscal Year 2024–25. In response, the City Council approved the placement of a 1.5% local sales tax measure on the November 2024 ballot. The primary objectives of this measure were to address the ongoing fiscal imbalance, restore General Fund reserves, and provide a potential funding source for the future re-establishment of the Willows Police Department.
At present, with fewer than three months remaining on the existing agreement with the Glenn County Sheriff’s Office and voter approval of the 1.5% sales tax measure secured, the City Council has directed staff to evaluate options for re-establishing a municipal police department and to identify sustainable funding strategies to support its long-term operations.
Discussion & Analysis:
Startup Costs
As outlined in Attachment 1, several financing mechanisms are available to fund the one-time startup costs associated with establishing a new Willows Police Department (WPD). These startup costs include items such as facility acquisition or renovation, patrol vehicles and fleet, technology systems (computer-aided dispatch, records management, body cameras), uniforms, weapons and duty equipment, and initial officer training and certification. The primary capital financing tools available to the City are a Mello-Roos Community Facilities District (CFD) bond, General Obligation (GO) bonds, and Certificates of Participation (COPs). Federal and state grants, developer impact fees, and General Fund reserves are supplemental sources discussed further below.
Mello-Roos Community Facilities District (CFD) — Bond Component. A Mello-Roos CFD is among the most flexible financing tools available to California cities. A CFD may issue bonds backed by a special tax levied on all parcels within specified district boundaries (which can be the boundaries of the City).
Bond proceeds are then used to fund eligible capital improvements such as police facilities, equipment, and vehicles. The special tax is levied annually on each parcel’s property tax bill and is used to repay the bonds over their term (typically 20–30 years). Formation of a CFD requires a two-thirds supermajority vote of the registered voters residing within the proposed district boundaries. For a citywide CFD encompassing all of Willows, this would be a citywide election. The 2023 fiscal emergency declaration and the strong performance of Measure I (approved by approximately 58% of voters) suggest meaningful community receptivity, though a two-thirds threshold is a materially higher bar. A key advantage of the CFD structure is that it can be designed to serve a dual purpose: bond proceeds fund startup capital, as well as an ongoing annual special tax levy for services to fund operations, providing long-term revenue certainty, which is further discussed in the Ongoing Operational Costs section.
General Obligation (GO) Bonds. GO bonds are backed by the full faith and credit of the City and repaid through a voter-approved ad valorem property tax override levied on all taxable property within the City. Because they are secured by the City’s taxing authority, GO bonds typically achieve the lowest available interest rates of any tax-backed instrument, a meaningful advantage when financing multimillion dollar capital projects. Like a CFD bond, GO bonds require approval by a two-thirds supermajority vote. GO bonds are particularly well-suited to fund the acquisition or construction of a dedicated police facility, as they can be sized to match the full capital cost with repayment spread over 20–30 years. Unlike a CFD, however, GO bonds do not inherently carry a mechanism for ongoing operational funding, they are a capital financing tool only. A separate revenue source would need to be identified for ongoing department operations.
Certificates of Participation (COPs). COPs are a lease-revenue financing mechanism that does not require voter approval, making them procedurally simpler than either a CFD bond or GO bond. Under a COP structure, the City conveys a public asset, typically an essential use building such as a city hall or a future police facility, to a financing entity (typically a joint powers authority or a nonprofit public benefit corporation), which then leases the asset back to the City. The City’s obligation to make lease payments is securitized and sold to investors as certificates. COPs can fund construction, major renovation, or significant equipment acquisition. The principal tradeoff COPs when compared to GO
bonds and CFD bonds is twofold. First, COPs carry a modestly higher interest rate because they are not backed by a voter-approved tax pledge and therefore carry slightly higher credit risk from an investor perspective. Second, and critically for a city in Willows’ fiscal position, the annual lease payments must be appropriated by the City Council each year, they are not self-supporting from a dedicated revenue stream. This creates what is known as “non-appropriation risk”. For this reason, COPs issued without an identified, dedicated revenue source to support the annual debt service would create new structural budget pressure and are not recommended in this instance as a standalone capital financing tool unless a new revenue stream can be simultaneously established to cover the annual lease payments.
Federal and State Grants. Grants are an important supplemental source for startup costs but are not a reliable primary funding mechanism due to their competitive and time-limited nature. The City should pursue all applicable grant programs concurrent with capital planning, but the City’s startup budget should not be premised on grant funding that has not yet been secured.
General Fund Reserves, Impact Fees and Measure I Seed Funding. The City’s 1.5% sales tax (Measure I) became effective April 1, 2025, and the City received its first quarterly advance from the State in April 2025. Early Measure I proceeds can serve as bridge funding for initial procurement such as vehicles, equipment, and uniforms before longer-term capital financing is in place. Developer impact fees and General Fund reserves are currently largely committed to maintaining the City’s existing budget and addressing ongoing fiscal constraints.
Ongoing Operational Costs
With respect to ongoing operations, reallocating funds currently designated for the Sheriff’s contract would provide a substantial and immediate funding base for a re-established police department. The existing contract totals approximately $2.0–$2.4 million per year, representing the City’s current expenditure baseline for law enforcement services. However, the City’s overall financial position does not currently include sufficient General Fund reserves or surplus revenues to absorb escalating costs over time. Additionally, certain expenditures were not fully accounted for in the City’s 2025 WPD feasibility study, including increases in legal services, information technology infrastructure, and potential recruitment and hiring incentives. Long-term funding options for ongoing operations include the formation of a Mello-Roos CFD services levy or implementation of a special parcel tax.
Mello-Roos CFD — Ongoing Services Special Tax (No Bonds). A Mello-Roos CFD can be structured not only to issue bonds for capital purposes (startup costs), but also (independently or in combination) to levy an ongoing annual special tax for services without any bond component. In a services-only CFD, the City would form a citywide district and levy a special tax on all parcels each year, with revenues dedicated exclusively to funding police department operations. Unlike the CFD bond component, there is no debt service, no interest cost, and no obligation to repay principal. The levy is simply an annual charge on each parcel’s property tax bill, calculated according to a Rate and Method of Apportionment (RMA) adopted at district formation. The special tax can be indexed to the Consumer Price Index (CPI) or a fixed annual escalator, ensuring that revenues keep pace with rising personnel and operational costs over time. Critically, the taxes can be structured to continue over a long period of time (up to 100 years) providing a permanent, dedicated, and budget-segregated funding stream for police services that cannot be reallocated to other general fund purposes. Formation requires a two-thirds
supermajority vote of registered voters. The services CFD is the most structurally sound long-term funding mechanism for ongoing operations and is the primary tool recommended for that purpose.
Special Parcel Tax. A special parcel tax is a flat or tiered per-parcel levy (for example, a fixed annual amount per residential unit, or a per-square-foot charge on commercial properties) dedicated to a specific public purpose such as police services. Unlike a CFD, a parcel tax does not require formation of a separate district; it is levied citywide through the City’s own municipal authority. A special parcel tax requires a two-thirds supermajority vote and, if approved, provides a dedicated revenue stream insulated from general fund budget pressures. The parcel tax is functionally similar to a services CFD in its outcome: an annual, dedicated, inflation-adjustable levy for police operations. Furthermore, it is somewhat simpler to administer since no district formation proceedings are required. The key structural distinction is that a services CFD can more easily incorporate a dual-use structure (capital bonds for startup costs such as facilities as well as a services levy in a single formation), while a parcel tax is limited to the ongoing services function.
Conclusion
Staff recommends distinct financing strategies for startup capital and ongoing operations, as the two needs differ fundamentally in their fiscal structure, time horizon, and appropriate funding mechanisms.
Startup Capital: Facilities CFD or General Obligation Bond (Recommended); COPs (Conditional). For onetime startup costs (principally facility acquisition or renovation, vehicles, and major equipment) staff recommends either a Mello-Roos CFD bond or a General Obligation bond as the primary capital financing mechanism. Both require a two-thirds supermajority vote and provide long-term, fixed-cost debt service repaid over 20–30 years, avoiding a large one-time draw on the General Fund. The CFD bond is preferred if the City wishes to combine startup capital financing with an ongoing services levy in a single formation election, providing a unified structure for both phases. The GO bond is preferred if the City’s primary capital need is a facility (police station) and the City wants the lowest possible borrowing cost. Certificates of Participation are conditionally viable as a capital tool, they avoid a ballot measure, which is a procedural advantage, but the annual lease payments must be supported by a dedicated, identified revenue stream. COPs issued without such a stream would create new structural budget pressure and are therefore not recommended unless a concurrent revenue measure is adopted to fund the annual debt service. In all scenarios, General Fund reserves and Measure I seed money can bridge early procurement costs while the primary financing mechanism is being structured and placed before voters.
Ongoing Operations: Mello-Roos CFD Services Special Tax (Recommended), Supplemented by Sheriff Contract Reallocation and Measure I. For annual operations, staff recommends a Mello-Roos CFD services special tax (structured without a bond component) as the primary long-term funding mechanism. A services CFD provides a dedicated, inflation indexed, long-term revenue stream levied on all parcels within the City, insulated from general fund budget pressure and unavailable for reallocation to other purposes. This structure directly addresses the fiscal vulnerability that led to the dissolution of the original police department in 2017: an operational cost that competed with other general fund obligations during periods of revenue stress. The services CFD levy, sized to cover fullyloaded annual WPD operating costs net of other identified revenues, creates the permanent funding foundation the department needs to remain sustainable. In the near term, prior to CFD formation,
annual operations would be funded through a combination of (1) reallocation of the existing Sheriff’s contract budget (approximately $2.0–$2.4 million per year), and (2) Measure I general sales tax revenues. If the City proceeds with a Facilities CFD bond for startup capital, the formation election can be structured to simultaneously authorize both the bond issuance and the ongoing services levy, reducing election costs and consolidating the community vote.
Should the City Council direct staff to proceed with either a Facilities CFD or a Services CFD (or a combination of both), it may also be prudent to consider incorporating funding for the Fire Department within the same formation structure. The Fire Department is an essential public safety service with ongoing capital and equipment needs, and combining both departments within a single CFD election would reduce formation and election costs while presenting voters with a unified public safety funding package.
Consistency with Council Priorities and Goals:
This agenda item is consistent with the Council’s Priority 3: Public Safety, Goal #1: Invest in the Startup of the Willows Police Department (WPD).
Fiscal Impact:
Should the City Council direct staff to proceed with CFD formation, staff notes that the professional costs associated with district formation (including municipal advisor, bond counsel, and special tax consultant fees) are customarily included in the CFD formation costs and recovered from bond proceeds or the initial levy (assuming a successful election), rather than from the General Fund. If the election is unsuccessful, the mentioned professional services associated with formation cost would need to be paid out of the General Fund. Costs associated with placing the measure on the ballot would also need to be funded from the General Fund in advance of the election. Staff estimates that CFD formation costs payable from the General Fund in the event that an election in unsuccessful would total an estimated $75,000 to $125,000, depending on the complexity of the CFD (services-only versus services plus facilities, as well as whether or not funding for fire services are included). If the Council directs staff to move forward with the Recommendation, staff will come back to the Council with fee proposals from the required consultants.
Attachment:
Attachment 1: Police Department Formation Funding Tools
City of Willows
Police Department Formation Funding Tools
April 13, 2026
Summary of Available Financing Tools
Below is a summary of the available funding sources for the formation of a new Police Department in the City of Willows:
Fiscal Context and Baseline
First, the critical baseline: the current Sheriff contract totals $6,355,000 over 2.5 years:
$2.0M in FY 2023-24, $2.0M in FY 2024-25, and $2.355M in FY 2025-26, expiring June 30, 2026. This contract cost is the single most important number in the analysis, it establishes both what Willows is already paying and the approximate ongoing cost floor for any police service model. Importantly, when the department was originally disbanded in 2017, it was costing over $1.6 million annually, meaning the Sheriff's contract has grown roughly 45% in cost over the intervening years.
Attachment 1
Phase 1: Startup Capital Funding
The one-time costs of reconstituting a police department are substantial and distinct from ongoing operations. They include facility acquisition or renovation, vehicles and fleet, technology systems (CAD, RMS, body cameras), uniforms, weapons, and initial training.
Below are details on viable funding method for startup costs:
Mello-Roos Community Facilities District (CFD) — Bond Component The Mello-Roos Community Facilities Act of 1982 (Gov. Code §53311 et seq.) is the most versatile tool available. The Act allows for the City to establish a CFD which may provide financing for a broad range of public improvements and services, including police protection, fire protection, ambulance services, schools, parks, libraries, museums, and other cultural facilities. Willows could form a citywide CFD, issue bonds backed by a special tax levy on all parcels, and use the bond proceeds to fund the capital build-out of the new department. Formation requires a 2/3 vote of registered voters. The 2023 fiscal emergency declaration and the strong showing of Measure I (58%+) suggest community receptivity.
General Obligation Bonds
GO bonds are backed by the full faith and credit of the City and repaid through an ad valorem property tax override. They require a 2/3 supermajority vote. Given the current community support trajectory, this is worth considering, particularly if the City needs to fund a new or renovated facility (e.g., a dedicated police station). GO bonds typically achieve the lowest interest rates of any tax-backed instrument.
Certificates of Participation (COPs)
COPs are a lease-revenue financing mechanism that does not require voter approval. The City would convey a public asset (e.g., city hall, a future police facility) to a financing entity, which leases it back to the City, with the lease payments securitized. COPs can fund construction or major equipment acquisition. The tradeoff is a slightly higher interest rate than GO bonds and the annual lease obligation must be appropriated by the City Council
(subject to non-appropriation risk). This is a viable path for facility financing without going to the ballot, pending budget availability.
Federal and State Grants
This is an important supplemental source for startup costs, but not necessarily a primary one. Some of the available programs include:
• COPS Hiring Program (U.S. DOJ): Provides funding for sworn officer positions for the first three years, then requires local assumption of costs. Highly competitive nationally but appropriate for Willows given its small size. • Edward Byrne Memorial Justice Assistance Grant (JAG): Flexible funding for equipment, technology, training, and personnel.
• California Board of State and Community Corrections (BSCC): Various competitive grants for local law enforcement programs.
• CalOES: Homeland security and public safety infrastructure grants.
Developer Impact Fees (Public Safety)
Under the California Mitigation Fee Act (Gov. Code §66000 et seq.), Willows can adopt a public safety development impact fee applicable to new residential and commercial construction. The fee must be nexus-justified (i.e., tied to the increased demand for police services generated by new development). While Willows is a small, slow-growth city, any future residential or commercial development can be required to contribute to the capital cost of police facilities and equipment. This would not likely provide substantial new funding, but could be reviewed as a supplemental funding option.
General Fund Reserves / Measure I Seed Money
The City's 1.5% sales tax is effective April 1, 2025, and the city received its first advance of the new quarterly sales tax revenue from the State in April 2025 as well. The early proceeds can be used as seed funding for startup costs or bridge financing for procurement before longer-term mechanisms are in place.
Phase 2: Ongoing Operations Funding
The annual operating budget is the harder, more durable challenge. A realistic ongoing budget for a small city police department of 13 officers/staff in California today likely runs at least $2.5 million annually when fully loaded with benefits, dispatch, records management, and overhead. The key strategic insight here is that the Sheriff contract cost ($2.0–2.4M/year) is already being paid and will be redirected, the question is what gap, if any, remains.
Measure I Sales Tax (Already Approved)
This is the cornerstone of ongoing funding. The 1.5% sales tax increase is projected to generate up to $2.3 million in tax revenue per year. The ballot measure has a 15-year time sunset date, after which the tax would expire unless extended by another ballot measure.
As a general (unrestricted) tax, spending is at Council discretion, which means the City should proactively build a police department line item into the annual budget to establish the spending pattern before the sunset question arises.
Sheriff Contract Cost Reallocation
This is arguably the most important element of any funding model. As the City transitions from the Sheriff contract to its own department, the $2.0-2.4M currently paid to Glenn County can be redirected to fund a Willows Police Department. The key modeling question is whether the City's own department can provide comparable or superior service at the same or lower cost. In 2017, the original department cost over $1.6M, inflation-adjusted to today, a comparable department would cost significantly more.
Mello-Roos CFD — Ongoing Services Tax
A citywide services CFD can be structured to levy an annual special tax specifically for police services, independent of the general fund. The CFD special tax rates are levied annually as part of each parcel's property tax bill and are subject to an annual inflation adjustment. The taxes do not expire but continue in perpetuity. This provides a dedicated, inflation-indexed, permanent revenue stream that is insulated from general fund budget pressures and cannot be raided for other purposes. Formation requires 2/3 voter approval, but the services CFD can be structured as a standalone mechanism layered on top of other revenues.
Parcel Tax (Special Tax)
A parcel tax is a flat or tiered tax per parcel (e.g., $X per residential unit, $Y per commercial square foot), placed on the ballot and requiring 2/3 voter approval. Unlike a CFD, a parcel tax does not require formation of a district, it's levied citywide through the City's own authority. It can be designated specifically for police services (making it a special tax), or structured as a general tax (simple majority required, but unrestricted in use). Given the community support shown in Measure I, a dedicated police parcel tax may be viable at 2/3 approval threshold.
Proposition 218 Assessment District (1972 Landscaping and Lighting Act / Other) An assessment district levies charges based on special benefit to property owners. Public safety is notoriously difficult to structure as an assessment district because courts have held that general police protection benefits the public at large, not specific parcels in a quantifiable way, making it hard to satisfy Prop. 218's special benefit nexus requirement.
This mechanism is not strongly recommended for police services, but may have limited applicability if a specific geographic area (e.g., a commercial corridor or new development area) can demonstrate a quantifiable, special benefit from enhanced police patrols.
Business License Tax Augmentation
The City can increase its business license tax and designate a portion of the increase for public safety. This requires only a majority Council vote if structured as a general tax, or 2/3 voter approval if structured as a special tax for police specifically. Willows' commercial base is modest, but the revenue contribution would be incrementally helpful.
Agenda Item #7c
_____________________________________________________________________ Date: May 12, 2026
To: Honorable Mayor and Councilmembers
From: Joe Bettencourt, Community Development & Services Director Marti Brown, City Manager
Subject: Proposition 218 Final Sewer Rate Study
Recommendation:
Upon conclusion of the presentation, direct staff to initiate the Proposition 218 public hearing process.
Rationale for Recommendation:
It has been five years since the last Sewer Rate Study was completed and the industry standard is to complete a new rate study every five years.
Background:
On December 1, 2025, the City released a Request for Proposals for consultant services to prepare the City’s Proposition 218 Sewer Rate Study, with proposals due on January 8, 2026. The City received two proposals, and upon review, staff determined LTMC to be the most qualified consultant based on qualifications, experience, understanding of the project scope, and ability to complete the study within the desired timeframe. On February 24, 2026, the City Council authorized execution of a contract with LTMC to prepare the study.
At the April 28, 2026, City Council meeting, LTMC provided an initial presentation on the draft sewer rate study (Attachment 1). The City Council reviewed the preliminary findings and provided direction to staff and LTMC regarding the final presentation. Council’s comments focused primarily on providing additional clarity regarding the Sewer Fund financial projections, annual revenues and expenses, capital improvement funding, reserve levels, and the proposed rate structure for residential, multifamily, and non-residential customers.
Discussion & Analysis:
The City’s existing sewer rate study was completed in 2021, and established rate increases through FY 2025-26. As the current rate period is now ending, the study must be updated to evaluate the current and projected financial needs of the Sewer Enterprise Fund and to develop an updated rate structure for future years.
Updating the study is necessary to ensure sewer rates continue to generate sufficient revenue to support ongoing operations, maintenance, debt service, capital improvement needs, reserve requirements, and other system obligations. A current study also provides financial and technical basis for future rate recommendations and helps ensure the sewer utility remains stable, efficient, and compliant with Proposition 218 and other applicable requirements.
The final presentation (Attachment 2) incorporates Council feedback from the April 28 meeting and provides additional detail regarding projected revenues, operating expenses, debt service, capital improvement costs, and ending fund balances over the proposed five-year rate period.
If Council provides direction to proceed, staff will initiate the Proposition 218 process, including preparation and mailing of the required notices and scheduling of the public hearing.
Consistency with Council Priorities and Goals:
Priority #4: Infrastructure Improvements, Goal #2: Implement the Capital Improvement Projects and Goal #4: Implement the Sewage Repair Plan as the sewer rate study will set appropriate sewer rates allowing adequate funding for the City’s operational and maintenance costs, as well as repairs and upgrades.
Fiscal Impact:
There is no fiscal impact by considering the staff recommendation.
Attachment:
Attachment 1: Financial Plan & Rate Design
Attachment 2: Final Sewer Rate Study Presentation
1 DRAFT TABLES
City of Willows
Sewer Rate Study
April 27, 2026
NOTES
• The following represents a preliminary draft of the financial plan and rate design for the City’s Sewer Enterprise Fund.
• The results may be revised based on feedback received from City Council and/or further residential winter water usage data received from California Water Service.
SCHEDULE
(City Council meets on the 2nd & 4th Tuesday of each month) • April 28, 2026: Present draft rates to City Council
• May 12, 2026: Present final report to City Council; initiate Proposition 218 process • May 29, 2026: Mail Prop 218 notice (must be mailed 45 days before the hearing) • July 14, 2026: Public Hearing
• July 28, 2026: Public Hearing (back-up date)
• August 1, 2026: Rate Implementation
o The tax roll billings will be prorated such that the first month of the new fiscal year is billed at existing rates and the remainder of the year is billed at the proposed rates.
Attachment 1
2 PRELIMINARY TABLES
Table 1: Historic and Current Sewer Rates
Sewer Rate Schedule FY2020/21 FY2021/22 FY2022/23 FY2023/24 FY2024/25 FY2025/26 Fixed Service Charge
Single Family Residential $40.19 $47.19 $52.85 $59.19 $66.29 $74.24 Multi-Family Residential (per unit) $40.19 $27.28 $30.55 $34.22 $38.33 $42.93 Commercial $40.19 $55.69 $62.37 $69.85 $78.23 $87.62
Volumetric Charge ($/hcf)
Commercial (Applied to Average Winter
Water Use)
Car Wash $3.05 $2.32 $2.60 $2.91 $3.26 $3.65
Hospital & Rest Home $3.17 $2.78 $3.11 $3.48 $3.90 $4.37 Jail $3.54 $3.49 $3.91 $4.38 $4.91 $5.50
Laundry $3.42 $2.58 $2.89 $3.24 $3.63 $4.07
Market & Morgue $3.94 $5.65 $6.33 $7.09 $7.94 $8.89
Motel & Hotel $3.22 $3.01 $3.37 $3.77 $4.22 $4.73
Restaurant & Bakery $4.18 $6.06 $6.79 $7.60 $8.51 $9.53 Other Commercial $3.01 $3.49 $3.91 $4.38 $4.91 $5.50
Note: The City's most recent rate study was completed in 2021 and proposed the rates for FY 2021/22 through FY 2025/26.
Figure 1: Single Family Residential Monthly Bill Survey
3 Table 2: Estimated Rate Revenues, FY2024/25
FIXED SERVICE CHARGES
Customer Class Number of Units
Monthly
Rate
Total
Revenues
% of
Total
City of Willows
Single Family Residential 2,029 $66.29 $1,614,029
Multi-Family Residential 740 $38.33 $340,370
Commercial 245 $78.23 $229,996
Subtotal City of Willows 3,014 $2,184,396
Northeast Willows
Single Family Residential 259 $66.29 $206,029
Multi-Family Residential 35 $38.33 $16,099
Commercial 4 $78.23 $3,755
Subtotal Northeast Willows 298 $225,883
Total Fixed Service Charges 3,312 $2,410,278
VOLUMETRIC CHARGES (COMMERCIAL CUSTOMERS ONLY)
Customer Class
Avg Monthly Winter
Water Use (hcf)
Rate per
hcf
Total
Revenues
% of
Total
City of Willows
Car Wash 105 $3.26 $4,112
Hospital & Rest Home 639 $3.90 $29,916
Jail 0 $4.91 $0
Laundry 75 $3.63 $3,250
Market & Morgue 682 $7.94 $64,956
Motel & Hotel 760 $4.22 $38,483
Restaurant & Bakery 639 $8.51 $65,207
Other Commercial 1,629 $4.91 $95,976
Total Volumetric Charges 4,528 $301,900
TOTAL SEWER SERVICE CHARGE REVENUES
Total
Revenues
% of
Total
Fixed Charges $2,410,278 88.9%
Variable Charges $301,900 11.1%
Total Sewer Service Charge Revenues (LTMC Calculation) $2,712,179 100.0% Estimated Actual Sewer Service Charge Revenues (From City Budget, p. 50) $2,524,293 $ Difference -$187,886
% Difference -7.4%
4 Table 3: Projected Rate Revenues, FY2025/26
FIXED SERVICE CHARGES
Customer Class Number of Units
Monthly
Rate
Total
Revenues
% of
Total
City of Willows
Single Family Residential 2,029 $74.24 $1,807,596
Multi-Family Residential 740 $42.93 $381,218
Commercial 245 $87.62 $257,603
Subtotal City of Willows 3,014 $2,446,417
Northeast Willows
Single Family Residential 259 $74.24 $230,738
Multi-Family Residential 35 $42.93 $18,031
Commercial 4 $87.62 $4,206
Subtotal Northeast Willows 298 $252,974
Total Fixed Service Charges 3,312 $2,699,391
VOLUMETRIC CHARGES (COMMERCIAL CUSTOMERS ONLY)
Customer Class
Avg Monthly
Winter Water
Use (hcf)
Rate per
hcf
Total
Revenues
% of
Total
City of Willows
Car Wash 105 $3.65 $4,604
Hospital & Rest Home 639 $4.37 $33,522
Jail 0 $5.50 $0
Laundry 75 $4.07 $3,644
Market & Morgue 682 $8.89 $72,728
Motel & Hotel 760 $4.73 $43,134
Restaurant & Bakery 639 $9.53 $73,022
Other Commercial 1,629 $5.50 $107,509
Total Volumetric Charges 4,528 $338,163
TOTAL SEWER SERVICE CHARGE REVENUES
Total
Revenues
% of
Total
Fixed Charges $2,699,391 88.9%
Variable Charges $338,163 11.1%
Total Sewer Service Charge Revenues (LTMC Calculation) $3,037,554 100.0% Projected Sewer Service Charge Revenues (From City Budget, p. 250) $2,255,000 $ Difference -$782,554
% Difference -34.7%
5 Table 4: Sewer Fund Budget, FY 2025-26
ESTIMATED PROPOSED
ACTUAL ACTUAL ACTUAL BUDGET
Salaries & Benefits FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 40000 - Salaries 6,365 - - -
40002 - Overtime 405 - - -
40010 - Salaries - PT 0 - - -
40004 - CalPERS 2,445 - - -
40006 - Health Insurance 1,728 - - -
40007 - FICA/ Medicare 507 - - -
40020 - Life Insurance 62 - - -
40900 - Overhead - General Fund 78,173 261,622 255,357 261,175 Total Personnel Services: 89,685 261,622 255,357 261,175 Operations & Maintenance
40500 - Dues & Memberships 0 2,000 0 0
40602 - Insurance 310 25,000 72,182 75,000
40999 - Special Department 26,191 212,000 150,000 0
41000 - Office Expense 29 100 0 0
41100 - Clothing 2,529 1,000 7,124 7,500
41200 - Fuel 5,700 5,000 11,000 12,000
41300 - Professional Services 26,554 35,000 20,000 70,000 41340 - Discharge Permit 13,676 14,500 18,277 19,000
41500 - Small Tools 0 500 0 0
43000 - Vehicle Maintenance 2,064 1,500 200 2,000
43100 - Equipment Maintenance 1,116 6,000 334 30,000
45100 - PG&E 293,978 10,000 320,000 300,000
45101 - Water & Sewer 3,184 3,000 4,000 4,000
Total Operations & Maintenance: 465,254 315,600 603,117 519,500 Contract Operations - Plant Facility
44000 - Contractual Services 720,787 737,000 650,000 700,000 Total Contract Operations: 720,787 737,000 650,000 700,000 Debt Service
48000/48001 - Principal / Interest on Debt 394,448 534,564 501,519 536,019 Total Debt Service: 394,448 534,564 501,519 536,019
Capital Projects
61130 - Sycamore Street Lift Station - - - 189,750
61130 - Pacific Avenue Lift Station - - - 178,250
61130 - Lassen St Sewer Rehab - - - 201,250
61130 - Road 57 Sewer Lift Station - - - 103,500
61130 - Cherry Street Lift Station - - - 139,165
61130 - Update Municipal Code - 15,000 - -
61130 - WWTP Safety Impvmts - - - 30,000
61130 - Annual Sewer Replct Project - - 95,038 2,057,250 61130 - WWTP Upgrades - - 119,048 -
61130 - HVAC Air Ducts Cleaning - 1,500 - -
66021 - Tyler Utility Billing - - - 17,500
Total Capital Projects: - 16,500 214,086 2,916,665
Total Sewer Enterprise: 1,670,174 1,865,286 2,224,078 4,933,359
6 Table 5: Operating Expense Projection
Budget Escalation Projected
FY2025/26 Factor FY2026/27 FY2027/28 FY2028/29 FY2029/30 FY2030/31 Salaries & Benefits
Overhead - General Fund $261,175 3.0% $269,000 $277,100 $285,400 $294,000 $302,800 New Staff Member [1] 3.0% $80,000 $82,400 $84,900 $87,400 $90,000 Subtotal Salaries & Benefits $261,175 $349,000 $359,500 $370,300 $381,400 $392,800 Operations & Maintenance
Dues & Memberships $0 3.0% $0 $0 $0 $0 $0
Insurance [2] $75,000 3.0% $85,000 $87,600 $90,200 $92,900 $95,700 Special Department $0 3.0% $0 $0 $0 $0 $0
Office Expense $0 3.0% $0 $0 $0 $0 $0
Clothing $7,500 3.0% $7,700 $7,900 $8,100 $8,300 $8,500 Fuel $12,000 3.0% $12,400 $12,800 $13,200 $13,600 $14,000 Professional Services [3] $70,000 3.0% $30,000 $30,900 $31,800 $32,800 $33,800 Discharge Permit $19,000 3.0% $19,600 $20,200 $20,800 $21,400 $22,000 Small Tools $0 3.0% $0 $0 $0 $0 $0
Supplies & Materials [4] 3.0% $10,000 $10,300 $10,600 $10,900 $11,200 Vehicle Maintenance $2,000 3.0% $2,100 $2,200 $2,300 $2,400 $2,500 Equipment Maintenance $30,000 3.0% $30,900 $31,800 $32,800 $33,800 $34,800 PG&E [5] $300,000 3.0% $309,000 $200,000 $206,000 $212,200 $218,600 Water & Sewer $4,000 3.0% $4,100 $4,200 $4,300 $4,400 $4,500 Subtotal O & M $519,500 $510,800 $407,900 $420,100 $432,700 $445,600 Contract Operations - Plant
Facility $700,000 3.0% $721,000 $742,600 $764,900 $787,800 $811,400 Total Operating Expenses $1,480,675 $1,580,800 $1,510,000 $1,555,300 $1,601,900 $1,649,800 1 - It is expected that the City will hire a new staff member for the Sewer Fund in FY2026/27. The fully burdened cost of this employee is expected to begin at $80,000 per year per City staff. 2 - Insurance is anticipated to increase to $85,000 in FY2026/27, and is then escalated by 3.0% annually thereafter. 3 - Professional Services are expected to decrease to $30,000 in FY2026/27, and are then escalated by 3.0% annually thereafter.
4 - Supplies & Materials is a new category that will be budgeted beginning in FY2026/27, per direction from City staff. 5 - FY2027/28, the City is expected to complete construction of a solar plant that will offset electricity costs of PG&E. City staff calculated that estimated electricity costs once the plant is completed will decrease to $200,000 per year.
7 Table 6: Five-Year Capital Improvement Program with Proposed Modifications Project
Number Project Name
FY
2026-27
FY
2027-28
FY
2028-29
FY
2029-30
FY
2030-31 Total
Rate-Funded Projects
SS-002-232 Annual Sewer Replacement Project 412,500 - - - - 412,500 SS-002-233 Annual Sewer Replacement Project - - 191,700 2,204,200 - 2,395,900 SS-003 Annual Sewer Replacement Project - - - 50,000 1,150,000 1,200,000 SS-023 WWTP - Clarifier Improvements - 10,000 95,000 200,000 - 305,000 SS-024 Chlorine Contact Chamber Improvements 120,000 - 60,000 - - 180,000 SS-025 Chemical Storage and Pipelines - 140,000 60,000 - - 200,000 SS-026 Sodium Bisulfite injection System Housing Structure - 85,000 - - - 85,000 SS-027 Wastewater Treatment Plan Safety Improvements 30,000 - - - - 30,000 SS-029 WWTP Upgrades 125,000 122,000 117,000 - - 364,000 SS-030 Blower Building Improvements 40,000 - - - - 40,000 SS-031 Clarifier Improvements - 200,000 - - - 200,000
SS-032 Tertiary Filtration Structure Repairs 50,000 - - - - 50,000 SS-033 WWTP Pond Liners - 850,000 600,000 - - 1,450,000 SS-034 WWTP SCADA and Admin Bldg Upgrade 45,000 - - - - 45,000 Annual Vehicle Replacement 165,000 165,000 165,000 165,000 165,000 825,000 Total Sewer Projects 987,500 1,572,000 1,288,700 2,619,200 1,315,000 7,782,400 Source: City of Willows Five Year Capital Improvement Program Fiscal Years 2025-2029 Proposed modifications from original:
• $165,000 per year is added for annual vehicle replacements • Defer SS-002-233 until 2029
• Defer SS-003 until 2030
8 Table 7: PROPOSED DRAFT Cash Flow Projection
Projected: Proposition 218 Period
FY2026/27 FY2027/28 FY2028/29 FY2029/30 FY2030/31
Rate Increase % 10.0% 10.0% 10.0% 5.0% 5.0%
Rate Increase Effective Date Aug 1, 2026 July 1, 2027 July 1, 2028 July 1, 2029 July 1, 2030 Revenues over 12 months 3,109,900 3,420,900 3,763,000 3,951,200 4,148,800 BEGINNING FUND BALANCE [1] $1,616,300 $1,594,000 $1,389,400 $1,767,300 $954,100
REVENUES
Sewer Service Fees [2] 3,086,300 3,420,900 3,763,000 3,951,200 4,148,800 Interest Income 100,000 100,000 100,000 100,000 100,000 Subtotal Revenues 3,086,300 3,420,900 3,763,000 3,951,200 4,148,800
EXPENSES
Operating Expenses
Salaries & Benefits 349,000 359,500 370,300 381,400 392,800 Operations & Maintenance 510,800 407,900 420,100 432,700 445,600 Contract Operations 721,000 742,600 764,900 787,800 811,400 Subtotal Operating 1,580,800 1,510,000 1,555,300 1,601,900 1,649,800 Net Operating Revenues 1,505,500 1,910,900 2,207,700 2,349,300 2,499,000 Non-Operating Expenses
CIP Projects 987,500 1,572,000 1,288,700 2,619,200 1,315,000 Existing Debt Service 540,300 543,500 541,100 543,300 539,900 Subtotal Non-Operating 1,527,800 2,115,500 1,829,800 3,162,500 1,854,900 Total Expenses 3,108,600 3,625,500 3,385,100 4,764,400 3,504,700 Total Net Revenues (22,300) (204,600) 377,900 (813,200) 644,100 ENDING FUND BALANCE $1,594,000 $1,389,400 $1,767,300 $954,100 $1,598,200 Target Reserve Balance [3] 1,630,700 1,598,500 1,618,800 1,644,300 1,664,800 Target Met? no no yes no no
Debt Service Coverage [4] 2.79 3.52 4.08 4.32 4.63
1 - Beginning Fund Balance provided by City Staff reflects estimated cash reserves in Sewer Enterprise Fund accounts. 2 - Projected sewer service fee earnings for FY2026/27 are prorated based on the August 1 implementation date. It is expected that the City will collect one month of revenues at the existing FY2025/26 rates, and 11 months of revenues at the proposed FY2026/27 rates.
3 - Annual target is 50% of operating expenses + total annual debt service + $300,000 for emergency capital reserve 4- Net operating revenues divided by total debt service. Annual target is > 1.2
9 Figure 2: Illustrative Cash Flow Projection
10 Table 8: Cost Allocation
Projected
FY2026/27
Customer
Service Flow BOD TSS
Operating Expenses
Salaries & Benefits
Overhead - General Fund $269,000 100.0% 0.0% 0.0% 0.0%
New Staff Member $80,000 100.0% 0.0% 0.0% 0.0%
Subtotal Salaries & Benefits $349,000 $349,000 $0 $0 $0 Allocation % 100.0% 0.0% 0.0% 0.0%
Operations & Maintenance
Insurance $85,000 100.0% 0.0% 0.0% 0.0%
Clothing $7,700 0.0% 60.0% 20.0% 20.0%
Fuel $12,400 0.0% 60.0% 20.0% 20.0%
Professional Services $30,000 40.0% 40.0% 10.0% 10.0%
Discharge Permit $19,600 0.0% 60.0% 20.0% 20.0%
Supplies & Materials $10,000 40.0% 40.0% 10.0% 10.0%
Vehicle Maintenance $2,100 0.0% 60.0% 20.0% 20.0%
Equipment Maintenance $30,900 0.0% 60.0% 20.0% 20.0%
PG&E $309,000 0.0% 80.0% 10.0% 10.0%
Water & Sewer $4,100 0.0% 80.0% 10.0% 10.0%
Subtotal O & M $510,800 $101,000 $310,100 $49,900 $49,900 Allocation % 19.8% 60.7% 9.8% 9.8%
Contract Operations
Plant Facility $721,000 40.0% 40.0% 10.0% 10.0%
Subtotal O & M $721,000 $288,400 $288,400 $72,100 $72,100 Allocation % 40.0% 40.0% 10.0% 10.0%
Non-Operating Expenses [1]
Capital Projects $1,556,500 40.0% 40.0% 10.0% 10.0%
Existing Debt Service $541,600 40.0% 40.0% 10.0% 10.0%
Subtotal Non-Operating $2,098,100 $839,200 $839,200 $209,800 $209,800 Allocation % 40.0% 40.0% 10.0% 10.0%
TOTAL EXPENSES $3,678,900 $1,577,600 $1,437,700 $331,800 $331,800 Proposed Allocation % 68.42% 15.79% 15.79%
1 - Average 5-year costs
11 Table 9: Estimated Sewer Flows & Loadings
Customer Class Annual Flow
(hcf) [1]
Wastewater Strength Wastewater Loadings
BOD
(mg/L)
TSS
(mg/L)
Flow
(gal/yr)
BOD
(lbs/yr) TSS (lbs/yr)
Residential Customers
Single Family Residential 194,784 250 250 145,698,432 303,781 303,781 Multi-Family Residential 53,280 250 250 39,853,440 83,094 83,094 Non-residential Customers (with 8 hcf minimum) [2]
Low Strength 2,049 150 150 1,532,652 1,917 1,917
Medium Strength 44,583 250 250 33,348,084 69,531 69,531 High Strength 16,009 800 550 11,974,732 79,895 54,928
Northeast Willows
Single Family Residential 24,864 250 250 18,598,272 38,777 38,777 Multi-Family Residential 2,520 250 250 1,884,960 3,930 3,930 Other Commercial 480 250 250 359,040 749 749
Total 338,569 253,249,612 581,675 556,708
1 - Total estimated flow is based on estimated flows of 8 hcf per month for single family residential, 6 hcf per month for multi-family residential. Non-residential flows are based on billed flows from FY2025/26, adjusted to account for proposed 8 hcf minimum charge. Reflects estimated conservation + some delinquency.
Residential flow estimates will be updated if data is received from Cal Water. 2 – Non-residential customers are classified as follows:
Low Strength = existing Car Wash and Laundry customers
Medium Strength = existing Hospital & Rest Home, Jail, Motel & Hotel, & Other Commercial customers High Strength = existing Market & Morgue, Restaurant & Bakery customers
12 Table 10: Number of Accounts and Dwelling Units
Customer Class
No. of
Accounts [1]
% of
Total
No. of
Units [1]
% of
Total
Residential Customers
Single Family Residential 2,029 77.1% 2,029 61.3%
Multi-Family Residential 78 3.0% 740 22.3%
Subtotal Residential 2,107 80.1% 2,769 83.6%
Non-residential Customers
Car Wash 2 0.1% 2 0.1%
Hospital & Rest Home 7 0.3% 7 0.2%
Jail 0 0.0% 0 0.0%
Laundry 1 0.0% 1 0.0%
Market & Morgue 16 0.6% 16 0.5%
Motel & Hotel 8 0.3% 8 0.2%
Restaurant & Bakery 20 0.8% 20 0.6%
Other Commercial 191 7.3% 191 5.8%
Subtotal Commercial 245 9.3% 245 7.4%
Northeast Willows
Single Family Residential 259 9.8% 259 7.8%
Multi-Family Residential 16 0.6% 35 1.1%
Commercial 4 0.2% 4 0.1%
Subtotal Northeast Willows 279 10.6% 298 9.0%
Total 2,631 100.0% 3,312 100.0%
1 - The number of accounts and units is taken from the City's residential tax roll data from FY2024/25, commercial billing data from FY2025/26, and Northeast Willows tax roll data from FY2025/26.
13 Table 11: FY2026/27 Sewer Rate Revenue Requirement Allocation Cost
Allocation
%
FY2026/27
Revenue
Requirement
Total Revenue Requirement [1] $3,109,900
Customer Service $1,577,600
Flow and Strength [2] $1,532,300
Flow and Strength Allocation
Flow 68.42% $1,048,393
BOD 15.79% $241,954
TSS 15.79% $241,954
Total Flow and Strength $1,532,301
1 - From Cash Flow; Revenues over 12 months
2 - Calculated as the Total Revenue Requirement less the Customer Service Requirement (from Table 8)
Table 12: FY2026/27 Unit Cost Calculation
Cost Allocation Cust. Serv. Flow BOD TSS
FY2026/27 Revenue Requirement $1,577,600 $1,048,393 $241,954 $241,954 Billing Units 3,312 338,569 581,675 556,708
# of units hcf/year lbs/year lbs/year
Rate $39.69 $3.10 $0.42 $0.43
$/unit $/hcf $/lb $/lb
14 Table 13: FY2026/27 Flow Charge Derivation
Flow (hcf) BOD (lbs) TSS (lbs) Total Flow
Charge ($/hcf)
Unit Cost $3.10 $0.42 $0.43
Low Strength $3.10 $0.39 $0.40 $3.89
Medium Strength $3.10 $0.66 $0.67 $4.43
High Strength $3.10 $2.10 $1.48 $6.68
Commercial customers are classified as follows:
Low Strength = existing Car Wash and Laundry customers
Medium Strength = existing Hospital & Rest Home, Jail, Motel & Hotel, & Other Commercial customers High Strength = existing Market & Morgue, Restaurant & Bakery customers Table 14: FY2026/27 Fixed Sewer Fee Derivation
Customer Class
Customer
Service Charge
($/mo)
Flow
(hcf)
Flow
Charge
($/hcf)
Total
Monthly Rate
or Base Fee
Single Family Residential $39.69 + 8 x $4.43 = $75.13
Multi-Family Residential $39.69 + 6 x $4.43 = $66.27
Low Strength Non-Residential $39.69 + 8 x $3.89 = $70.81 Medium Strength Non-Residential $39.69 + 8 x $4.43 = $75.13 High Strength Non-Residential $39.69 + 8 x $6.68 = $93.13
15 Table 15: Proposed Five-Year Rate Plan
Current Proposed
Customer Class July 1, 2025 Customer Class August 1, 2026 July 1, 2027 July 1, 2028 July 1, 2029 July 1, 2030 Residential Fixed Charge Residential Fixed Charge
Single Family $74.24 Single Family $75.13 $82.64 $90.90 $95.45 $100.22 Multi-Family (per unit) $42.93 Multi-Family (per unit) $66.27 $72.90 $80.19 $84.20 $88.41 Commercial Fixed Charge Non-Residential Base Fee (for up to 8 hcf) Commercial $87.62
Low Strength $70.81 $77.89 $85.68 $89.96 $94.46
Medium Strength $75.13 $82.64 $90.90 $95.45 $100.22
High Strength $93.13 $102.44 $112.68 $118.31 $124.23
Commercial Volumetric Charge Volumetric Charge for Non-residential Flow Over Base ($/hcf above 8 hcf) [1] Car Wash $3.65 Low Strength $3.89 $4.28 $4.71 $4.95 $5.20 Laundry $4.07 Hospital & Rest Home $4.37
Medium Strength $4.43 $4.87 $5.36 $5.63 $5.91 Motel & Hotel $4.73 Jail $5.50
Other Commercial $5.50
Market & Morgue $8.89 High Strength $6.68 $7.35 $8.09 $8.49 $8.91 Restaurant & Bakery $9.53 1 - Per hundred cubic feet (hcf). 1 hcf = 748 gallons. Applied to average winter water use.
16 Figure 3: Single Family Residential Bill Survey
17 Table 16: Sample Low Strength Non-residential Bill Impacts Current Bill Rate Count
Total
Monthly
Bill Proposed Bill Rate Count
Total
Monthly
Bill
Car Wash (8 hcf)
Customer Service Charge $39.69 x 1 $39.69
Flow and Strength Minimum $3.89 x 8 $31.12
Fixed Charge $87.62 x 1 $87.62 Subtotal Base Fee $70.81 Volumetric Charge $3.65 x 8 $29.20 Flow Above Minimum $3.89 x 0 $0.00 Total Monthly Bill $116.82 Total Monthly Bill $70.81
$ Change -$46.01
% Change -39.4%
Laundry (8 hcf)
Customer Service Charge $39.69 x 1 $39.69
Flow and Strength Minimum $3.89 x 8 $31.12
Fixed Charge $87.62 x 1 $87.62 Subtotal Base Fee $70.81 Volumetric Charge $4.07 x 8 $32.56 Flow Above Minimum $3.89 x 0 $0.00 Total Monthly Bill $120.18 Total Monthly Bill $70.81
$ Change -$49.37
% Change -41.1%
Car Wash (52 hcf - average use)
Customer Service Charge $39.69 x 1 $39.69
Flow and Strength Minimum $3.89 x 8 $31.12
Fixed Charge $87.62 x 1 $87.62 Subtotal Base Fee $70.81 Volumetric Charge $3.65 x 52 $189.80 Flow Above Minimum $3.89 x 44 $171.16 Total Monthly Bill $277.42 Total Monthly Bill $241.97
$ Change -$35.45
% Change -12.8%
Laundry (75 hcf - average use)
Customer Service Charge $39.69 x 1 $39.69
Flow and Strength Minimum $3.89 x 8 $31.12
Fixed Charge $87.62 x 1 $87.62 Subtotal Base Fee $70.81 Volumetric Charge $4.07 x 75 $305.25 Flow Above Minimum $3.89 x 67 $260.63 Total Monthly Bill $392.87 Total Monthly Bill $331.44
$ Change -$61.43
% Change -15.6%
18 Table 17: Sample Medium Strength Non-residential Bill Impacts Current Bill Rate Count
Total
Monthly
Bill Proposed Bill Rate Count
Total
Monthly
Bill
Rest Home (8 hcf)
Customer Service Charge $39.69 x 1 $39.69
Flow and Strength Minimum $4.43 x 8 $35.44
Fixed Charge $87.62 x 1 $87.62 Subtotal Base Fee $75.13 Volumetric Charge $4.37 x 8 $34.96 Flow Above Minimum $4.43 x 0 $0.00 Total Monthly Bill $122.58 Total Monthly Bill $75.13
$ Change -$47.45
% Change -38.7%
Other Commercial (8 hcf)
Customer Service Charge $39.69 x 1 $39.69
Flow and Strength Minimum $4.43 x 8 $35.44
Fixed Charge $87.62 x 1 $87.62 Subtotal Base Fee $75.13 Volumetric Charge $5.50 x 8 $44.00 Flow Above Minimum $4.43 x 0 $0.00 Total Monthly Bill $131.62 Total Monthly Bill $75.13
$ Change -$56.49
% Change -42.9%
Other Commercial (15 hcf - average use)
Customer Service Charge $39.69 x 1 $39.69
Flow and Strength Minimum $4.43 x 8 $35.44
Fixed Charge $87.62 x 1 $87.62 Subtotal Base Fee $75.13 Volumetric Charge $5.50 x 15 $82.50 Flow Above Minimum $4.43 x 7 $31.01 Total Monthly Bill $170.12 Total Monthly Bill $106.14
$ Change -$63.98
% Change -37.6%
Other Commercial (38 hcf)
Customer Service Charge $39.69 x 1 $39.69
Flow and Strength Minimum $4.43 x 8 $35.44
Fixed Charge $87.62 x 1 $87.62 Subtotal Base Fee $75.13 Volumetric Charge $5.50 x 38 $209.00 Flow Above Minimum $4.43 x 30 $132.90 Total Monthly Bill $296.62 Total Monthly Bill $208.03
$ Change -$88.59
% Change -29.9%
19 Table 18: Sample High Strength Non-residential Bill Impacts Current Bill Rate Count
Total
Monthly
Bill Proposed Bill Rate Count
Total
Monthly
Bill
Restaurant (8 hcf)
Customer Service Charge $39.69 x 1 $39.69
Flow and Strength Minimum $6.68 x 8 $53.44
Fixed Charge $87.62 x 1 $87.62 Subtotal Base Fee $93.13 Volumetric Charge $9.53 x 8 $76.24 Flow Above Minimum $6.68 x 0 $0.00 Total Monthly Bill $163.86 Total Monthly Bill $93.13
$ Change -$70.73
% Change -43.2%
Market (8 hcf)
Customer Service Charge $39.69 x 1 $39.69
Flow and Strength Minimum $6.68 x 8 $53.44
Fixed Charge $87.62 x 1 $87.62 Subtotal Base Fee $93.13 Volumetric Charge $8.89 x 8 $71.12 Flow Above Minimum $6.68 x 0 $0.00 Total Monthly Bill $158.74 Total Monthly Bill $93.13
$ Change -$65.61
% Change -41.3%
Restaurant (32 hcf - average use)
Customer Service Charge $39.69 x 1 $39.69
Flow and Strength Minimum $6.68 x 8 $53.44
Fixed Charge $87.62 x 1 $87.62 Subtotal Base Fee $93.13 Volumetric Charge $9.53 x 32 $304.96 Flow Above Minimum $6.68 x 24 $160.32 Total Monthly Bill $392.58 Total Monthly Bill $253.45
$ Change -$139.13
% Change -35.4%
Market (42 hcf - average use)
Customer Service Charge $39.69 x 1 $39.69
Flow and Strength Minimum $6.68 x 8 $53.44
Fixed Charge $87.62 x 1 $87.62 Subtotal Base Fee $93.13 Volumetric Charge $8.89 x 42 $373.38 Flow Above Minimum $6.68 x 34 $227.12 Total Monthly Bill $461.00 Total Monthly Bill $320.25
$ Change -$140.75
% Change -30.5%
Sewer Rate Study
City of Willows
May 12, 2026
Attachment 2
Background
The City of Willows provides sewer service to about 2,600 customers The Sewer Fund is an Enterprise Fund that should be self-supported from rates and charges
The last rate study was conducted in 2021, and the most recent rate increase was July 1, 2025 (+12%)
Goal of this rate study is to fund the full cost of providing service Cost of service includes operating and maintenance costs, infrastructure (capital) improvements, debt service payments, and maintaining emergency reserves This rate study proposes new 5-year plan with rates going into effect August 1, 2026; then each July 1 from 2027 to 2030
Draft rates were initially presented on April 28
2
Questions from April 28 Meeting
Where is “extra” current revenue going?
Net revenues from current rates are factored into the financial plan and will be contributed toward capital improvements and maintaining fund balance How will rates be used to fund revenues, expenses, reserves, and CIP? Estimated totals over the next five years:
Why is 8 hcf used as the non-residential base charge? Capacity in the sewer system is reserved for customers even with low usage; sewer system costs are heavily fixed costs
3 Without a Rate
Increase
With the Proposed
Rate
Total Revenues $14,500,000 $18,870,200
Operating Expenses $7,897,800 $7,897,800
Debt Service $2,708,100 $2,708,100
Capital Projects $7,782,400 $7,782,400
Total Expenses $18,388,300 $18,388,300
Total Net Revenues -$3,888,300 +$481,900 Will be added to reserves; can be spent on future capital projects
Legal Requirements: Proposition 218
4 Governs how sewer service charges can be calculated and adopted Rates can be adopted over a maximum 5-year period with a single study Rates must be based on the reasonable cost of providing service Rates must proportionally recover costs based on how customers take service Procedural requirements for adopting rate adjustments:
Conduct a rate study
Mail a notice of hearing and conduct hearing at least 45 days later Ratepayers can block the increase with a 50% protest
Rate Study Process
5 1. FINANCIAL
PLAN
Long-term
cash flow
analysis to
evaluate cost
of service
needs
2. RATE
DESIGN
Review sewer
rate structure
to ensure
compliance
with
Proposition
218
3. PUBLIC
OUTREACH
Engage
ratepayers
through
public
outreach
process
Key Considerations
6 1. Financial Plan
Finance capital improvement plan ($7.8 million over the next five years)
2. Rate Design
Review equity between customer classes
Rates should be proportional to the underlying flow and pollutant strengths of each customer class
3. Public Outreach
Rates must adopted before the tax roll deadline (August 10)
FINANCIAL PLAN
Sewer Fund Financial Plan
8 Rate increases are needed to fund capital improvements and cover inflationary operating cost increases without drawing down reserves The City intends to complete necessary capital improvements totaling to about $7.8M over the next 5 years:
$4M of replacement of aging and failing collection system infrastructure $1.5M of WWTP improvements to clarifier, chlorine contact chamber, chemical storage and pipelines
$1.45M for WWTP pond liners
$800,000 to replace Vac Truck
Sewer Financial Projection
9 FY2026/27 FY2027/28 FY2028/29 FY2029/30 FY2030/31
Beginning Cash Balance $1,616,300 $1,694,000 $1,589,400 $2,067,300 $1,354,100 Proposed Rate Increase 10.0% 10.0% 10.0% 5.0% 5.0%
Rate Revenues $3,086,300 $3,420,900 $3,763,000 $3,951,200 $4,148,800 Other Revenues $100,000 $100,000 $100,000 $100,000 $100,000 Total Revenues $3,186,300 $3,520,900 $3,863,000 $4,051,200 $4,248,800 Operating Expenses $1,580,800 $1,510,000 $1,555,300 $1,601,900 $1,649,800 Debt Service Payments $540,300 $543,500 $541,100 $543,300 $539,900 Capital Projects $987,500 $1,572,000 $1,288,700 $2,619,200 $1,315,000 Total Expenses $3,108,600 $3,625,500 $3,385,100 $4,764,400 $3,504,700 Total Net Revenues $77,700 ($104,600) $477,900 ($713,200) $744,100 Ending Cash Balance $1,694,000 $1,589,400 $2,067,300 $1,354,100 $2,098,200
RATE DESIGN
Review of Current Rates
11 Fixed Service Charge
Single Family Residential $74.24
Multi-Family Residential (per unit) $42.93
Commercial $87.62
Volumetric Charge ($/hcf)
Commercial (Applied to Average Winter
Water Use)
Car Wash $3.65
Hospital & Rest Home $4.37
Jail $5.50
Laundry $4.07
Market & Morgue $8.89
Motel & Hotel $4.73
Restaurant & Bakery $9.53
Other Commercial $5.50
Review of Current Rates
12
Proposed Rate Design
13 Residential rate design will not change – fixed rates for single family and multi-family customers
Recategorize non-residential customers based on pollutant strength:
Car Wash, Laundry Low Strength
Hospital & Rest Home, Jail, Motel & Hotel, Other Commercial Medium Strength Market & Morgue, Restaurant & Bakery High Strength
Proposed Non-Residential Fixed Charge (Base Fee) will include up to the first 8 hcf of average winter water use
Same billing method for volumetric charges (winter water usage data) However, only winter water usage above 8 hcf will be billed the volumetric charges Proposed revenue recovery from each customer class is based on winter water usage data and estimated pollutant strengths of each class
Sewer Revenue Recovery
14
Fixed or Base Rate Calculation
15 Customer Class
Customer Service
Charge ($/mo) Flow (hcf)
Flow and Strength
Charge ($/hcf)
Total Monthly
Rate or Base Fee
Residential Fixed Charge
Single Family Residential $39.69 + 8 x $4.43 = $75.13
Multi-Family Residential $39.69 + 6 x $4.43 = $66.27
Non-Residential Base Rate (for the first 8 units of flow) Low Strength $39.69 + 8 x $3.89 = $70.81
Medium Strength $39.69 + 8 x $4.43 = $75.13
High Strength $39.69 + 8 x $6.68 = $93.13
Customer service charges are the same for all customer classes Flow and strength charges reflect the pollutant strength of each customer class Residential fixed fees are based on estimated average winter water use Non-residential base fees include flow of 8 hcf
Proposed Rates
16 Current
Rates
PROPOSED
Fiscal Year FY2026/27 FY2027/28 FY2028/29 FY2029/30 FY2030/31 Effective Date July 1, 2025 August 1, 2026 July 1, 2027 July 1, 2028 July 1, 2029 July 1, 2030 Fixed Charges
Single Family Residential $74.24 $75.13 $82.64 $90.90 $95.45 $100.22 Multi-Family Residential (per unit) $42.93 $66.27 $72.90 $80.19 $84.20 $88.41 Non-residential base fee for up to the first 8 hcf
Low Strength $87.62 $70.81 $77.89 $85.68 $89.96 $94.46
Medium Strength $87.62 $75.13 $82.64 $90.90 $95.45 $100.22 High Strength $87.62 $93.13 $102.44 $112.68 $118.31 $124.23 Volumetric Charge for Non-residential Customers ($/hcf above 8 hcf) [1] [2] Low Strength varies $3.89 $4.28 $4.71 $4.95 $5.20
Medium Strength varies $4.43 $4.87 $5.36 $5.63 $5.91
High Strength varies $6.68 $7.35 $8.09 $8.49 $8.91
1 - Per hundred cubic feet (hcf). 1 hcf = 748 gallons. Applied to average winter water use. 2 - Non-residential customers are classified as follows:
Low Strength = existing Car Wash and Laundry customers
Medium Strength = existing Hospital & Rest Home, Jail, Motel & Hotel, & Other Commercial customers High Strength = existing Market & Morgue, Restaurant & Bakery customers
Residential Bill Survey
17
Proposed Commercial Flow Charges
18 CURRENT PROPOSED AUG 1, 2026
Fee per hcf applied to ALL average winter water
use.
Fee per hcf applied to winter water use ABOVE
BASE FLOW of 8 hcf only.
Car Wash $3.65 Low Strength $3.89
Laundry $4.07
Hospital & Rest Home $4.37
Medium Strength $4.43 Motel & Hotel $4.73
Jail $5.50
Other Commercial $5.50
Market & Morgue $8.89 High Strength $6.68
Restaurant & Bakery $9.53
Example Commercial Bills
19 Current Bill – Office using 8 hcf Proposed August 1, 2026 Rate Count Charges
Customer Service Charge $39.69 x 1 $39.69
Flow and Strength Minimum $4.43 x 8 $35.44
Subtotal Base Fee $75.13
Flow Above Minimum $4.43 x 0 $0.00
Total Monthly Bill $75.13
$ Change -$56.49
% Change -42.9%
Rate Count Charges
Fixed Charge $87.62 x 1 $87.62
Volumetric Charge $5.50 x 8 $44.00
Total Monthly Bill $131.62
Current Bill – Office using 15 hcf Proposed August 1, 2026 Rate Count Charges
Fixed Charge $87.62 x 1 $87.62
Volumetric Charge $5.50 x 15 $82.50
Total Monthly Bill $170.12
Rate Count Charges
Customer Service Charge $39.69 x 1 $39.69
Flow and Strength Minimum $4.43 x 8 $35.44
Subtotal Base Fee $75.13
Flow Above Minimum $4.43 x 7 $31.01
Total Monthly Bill $106.14
$ Change -$63.98
% Change -37.6%
Next Steps and Wrap Up
20 April 28 - Present City Council with draft rate results Revise results based on feedback received
May 12 - Present final rate results to City Council; initiate Proposition 218 process May 29 - Mail Proposition 218 notices (must be mailed 45 days before the hearing) July 14, 2026 - Prop 218 hearing
August 1, 2026 - New rates go into effect
PUBLIC HEARING
Agenda Item #8a
_____________________________________________________________________ Date: May 12, 2026
To: Honorable Mayor and Councilmembers
From: Nathan Monck, Fire Chief
Marti Brown, City Manager
Subject: Weed Abatement Declaration: Public Hearing, Protest Recommendation:
Hold a public hearing and, upon conclusion, consider adoption of a resolution confirming the declaration of a public nuisance (Attachment 1) and direct staff to begin abatement on June 1, 2026, if parcels are not abated.
Rationale for Recommendation:
The public hearing allows property owners listed in the attached exhibit the opportunity to protest the department’s assessment of hazards at their property. There will also be a future public hearing affording the property owners an opportunity to protest costs the city may incur from abating their property.
Background:
On April 28, 2026, the City Council adopted a resolution declaring rubbish, refuse, and weeds to be a public nuisance and that the City Fire Department had made a survey of the areas in town that had nuisance and notified the property owners that they must remove this nuisance (Attachment 2), or the City would perform the task and bill the property owner accordingly.
This public hearing is the opportunity for property owners to contest the declaration of any and all nuisances. This public hearing was published in the local newspaper of general circulation.
Discussion & Analysis:
It is required by the Government Code 39560 through 39588 that there is to be a fixed time for any appeals to be considered by the Council from any of the property owners. The Fixed time was from April 28 to May 12, 2026. Council shall hear any objections from property owners, and upon conclusion of the hearing, the Council shall allow or overrule any objections by motion.
The Council may continue the hearing if they desire any additional information on any
particular site. If no objections have been made, or after the City Council has disposed of those made, it shall order the Fire Chief to abate the nuisance.
Fiscal Impact:
Properties that the City Contractor abates will be billed to the property owner. Property owners who do not pay will have liens placed against their property, and those liens will appear on their tax statement from the County of Glenn.
Attachments:
Attachment 1: Resolution XX-2026 Confirming Weed Abatement Attachment 2: 2026 Weed Abatement list
Attachment 1
City of Willows
Resolution XX-2026
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF WILLOWS CONFIRMING DECLARATIONS
OF NUISANCES AS AMENDED AND CONFIRMING ORDER FOR ABATEMENT WHEREAS, the parcels listed and adopted by resolution were declared a nuisance and ordered to abate as of the council meeting of April 28, 2026; and WHEREAS the required notices as set forth in sections 39500 through 39588 of the Government Code have been sent as required by law; and
WHEREAS the owners of said parcels have had an opportunity to protest at a public hearing.
NOW THEREFORE BE IT RESOLVED, that the City Council of the City of Willows held the required public protest hearing on May 12, 2026, and hereby confirms the findings of the April 28, 2026, declarations set forth in Resolution XX-2026 ordering abatement of the referenced parcels.
PASSED AND ADOPTED by the City Council of the City of Willows this 12th day of May 2026, by the following vote:
AYES:
NOES:
ABSENT:
ABSTAIN:
APPROVED: ATTESTED:
Evan Hutson, Mayor Karleen Price, City Clerk
Book 1
Physical Address Type Add Location add2 APN#
Weeds Front 001-010-022
Weeds Front 001-010-024
Weeds Front 001-010-025
Weeds Front 001-010-027
Weeds Front 001-010-028
Weeds Front 001-010-029
1502 W Wood St Weeds Front 001-021-007
160 County Road G Weeds Front 001-360-001
360 County Road G Weeds Front 001-031-003
Weeds Front 001-031-004
Weeds Whole Parcel 001-032-023
Weeds Rear 001-032-028
Weeds Whole Parcel 001-032-029
247 N Humboldt Ave Weeds Whole Parcel 001-031-030
1240 W Wood St Weeds Whole Parcel 001-041-028
Weeds Whole Parcel 001-041-024
Weeds Front 001-041-016
1329 W Sycamore St Weeds Whole Parcel 001-051-005
125 N Villa Ave Weeds Front 001-051-012
115 N Villa Ave Weeds Front 001-051-014
1202 W Sycamore St Weeds Front 001-061-030
381 El Dorado Ave Weeds Side 001-071-023
451 El Dorado Ave Weeds Front 001-071-019
320 El orado Ave Weeds Front 001-071-031
440 El Dorado Ave Weeds Front 001-071-041
695 S Villa Ave Weeds Front 001-081-021
Weeds Front 001-102-015
219 Fern St Weeds Front 001-102-006
Weeds Front 001-102-012
125 Fern St Weeds Front 001-102-013
710 S Tehama St Weeds Front 001-103-002
750 S Tehama St Weeds Front 001-103-004
209 Fern St Weeds Front 001-111-010
207 Fern St Weeds Front 001-111-006
150 Fern St Weeds Alleyway 001-121-002
225 County Road 53 Weeds Trash Front Side 001-121-017
141 County Road 53 Weeds Alleyway 001-121-010
135 County Road 53 Weeds Front Side 001-121-009
120 Fern St Weeds Alleyway 001-121-021
805 S Tehama St Weeds Side 001-121-022
827 S Tehama St Weeds Alleyway 001-121-006
825 S Tehama St Weeds Side 001-121-008
1140 W Wood St Weeds Whole Parcel 001-131-002
306 N Villa Ave Weeds Whole Parcel 001-131-003
314 N Enright Ave Weeds Alleyway 001-132-003
309 N Crawford Ave Weeds Front 001-132-007
Attachment 2
Book 1
246 N Enright Ave Weeds Alleyway 001-142-003
212 N Enright Ave Weeds Alleyway 001-142-002
255 N Crawford Ave Brush Alleyway 001-142-005
132 N Enright Ave Weeds Alleyway 001-152-017
141 N Crawford Ave Weeds Front Alleyway 001-152-007
135 N Crawford Ave Weeds Alleyway 001-152-008
125 N Crawford Ave Weeds Alleyway 001-152-009
107 N Crawford Ave Brush Alleyway 001-152-010
1144 W Sycamore St Weeds Side 001-161-007
130 S Villa Ave Weeds Alleyway 001-161-005
152 S Villa Ave Weeds Alleyway 001-161-002
159 S Enright Ave Weeds Alleyway 001-161-016
130 S Enright Ave Weeds Front Alleyway 001-162-019
109 S Crawford Ave Weeds Front Alleyway 001-162-010
1130 W Oak St Weeds Alleyway 001-171-007
1110 W Oak St Weeds Alleyway 001-171-008
205 S Crawford Ave Weeds Front Alleyway 001-172-005
1027 W Laurel St Weeds Alleyway 001-172-001
327 N Culver Ave Weeds Alleyway 001-191-004
309 N Merrill Ave Weeds Front 001-193-009
218 N Crawford Ave Brush Alleyway 001-201-018
217 N Culver Ave Weeds Front Alleyway 001-201-010
211 N Culver Ave Weeds Front Alleyway 001-201-011
915 W Walnut St Weeds Side Alleyway 001-201-012
229 N Merrill Ave Weeds Front 001-203-005
215 N Merrill Ave Weeds Front Alleyway 001-203-002
121 N Culver Ave Weeds Alleyway 001-211-009
119 N Culver Ave Weeds Front Alleyway 001-211-010
115 N Culver Ave Weeds Brush Alleyway 001-211-012
925 W Sycamore St Weeds Alleyway 001-211-015
834 W Walnut St Weeds Alleyway 001-212-011
124 N Culver Ave Weeds Front 001-212-008
116 N Culver Ave Brush Alleyway 001-212-005
119 N Merrill Ave Weeds Alleyway 001-213-002
932 W Sycamore St Weeds Front Side/Alleyway001-221-004
126 S Crawford Ave Weeds Alleyway 001-221-015
113 S Culver Ave Weeds Alleyway 001-221-013
115 S Culver Ave Weeds Front Alleyway 001-221-007
119 S Culver Ave Weeds Front Alleyway 001-221-008
205 S Culver Ave Weeds Brush Alleyway 001-231-007
219 S Culver Ave Weeds Alleyway 001-231-010
316 S Culver Ave Weeds Alleyway 001-242-002
320 S Culver Ave Weeds Alleyway 001-242-001
307 S Merrill Ave Weeds Front 001-243-003
319 S Merrill Ave Weeds Alleyway 001-243-001
1110 W Cedar St Weeds Front 001-271-007
1109 Cypress St Weeds Front 001-271-016
Book 1
1029 Cypress St Weeds Front 001-271-020
1140 Cypress St Weeds Front 001-272-010
1130 Cypress St Weeds Front 001-272-009
Weeds Alleyway 001-281-019
420 S Culver Ave Weeds Alleyway 001-282-002
409 S Merrill Ave Weeds Alleyway 001-282-005
506 S Crawford Ave Weeds Front 001-291-018
910 W Cedar St Weeds Front Side 001-301-001
919 Cypress St Weeds Front 001-301-009
630 S Culver Ave Weeds Alleyway 001-303-003
640 S Culver Ave Weeds Alleyway 001-303-002
603 S Merrill Ave Weeds Alleyway 001-303-005
621 S Merrill Ave Weeds Alleyway 001-303-006
639 S Merrill Ave Weeds Alleyway 001-303-007
651 S Merrill Ave Weeds Alleyway 001-303-008
14 Sunset Drive Weeds Front 001-311-007
12 Sunset Drive Weeds Alleyway 001-311-006
10 Sunset Drive Weeds Alleyway 001-311-005
8 Sunset Drive Weeds Alleyway 001-311-004
6 Sunset Drive Weeds Alleyway 001-311-003
4 Sunset Drive Weeds Alleyway 001-311-002
2 Sunset Drive Weeds Alleyway 001-311-001
27 Donnie Lane Weeds Front 001-321-005
15 Donnie Lane Weeds Front 001-321-011
9 Donnie Lane Weeds Alleyway 001-321-014
1156 Juniper Drive Weeds Front 001-370-002
749 S Merrill Ave Weeds Whole Parcel 001-330-017
759 S Merrill Ave Weeds Whole Parcel 001-330-018
1129 Elm St Weeds Front 001-341-003
910 Elm St Weeds Whole Parcel 001-353-001
Book 2
Physical Address Type Add Location add2 APN#
204 N Merrill Ave Weed Front Alleyway 002-031-002
125 N Marshall Ave Weed Alleyway 002-042-002
119 N Marshall Ave Weed Alleyway 002-042-003
759 W Sycamore St Weed Alleyway 002-041-001
714 W Sycamore St Weed Alleyway 002-051-003
117 S Marshall Ave Weed Alleyway 002-051-005
123 S Marshall Ave Weed Trash Alleyway 002-051-006
137 S Murdock Ave Weed Trash Rear 002-052-010
139 S Murdock Ave Weed Front 002-052-003
151 S Murdock Ave Weed Trash Front Side 002-052-001
219 S Murdock Ave Weed Rear 002-062-006
235 S Murdock Ave Weed Rear 002-062-004
316 S Merrill Ave Weed Alleyway 002-071-001
714 W Laurel St Weed Alleyway 002-071-004
325 S Marshall Ave Weed Alleyway 002-071-005
304 S Marshall Ave Weed Side 002-072-008
337 N Lassen St Weed Front 002-081-012
333 N Plumas St Weed Alleyway 002-083-006
240 N Lassen St Weed Alleyway 002-092-011
232 N Lassen St Weed Alleyway 002-092-003
222 N Lassen St Weed Front Alleyway 002-092-002
257 N Plumas St Weed Trash Front 002-093-009
245 N Plumas St Weed Alleyway 002-093-002
235 N Plumas St Weed Front Alleyway 002-093-003
225 N Plumas St Weed Alleyway 002-093-004
217 N Plumas St Weed Alleyway 002-093-005
417 W Walnut St Weed Alleyway 002-093-007
203 N Plumas St Weed Front 002-093-006
157 N Plumas St Weed Alleyway 002-103-001
Vacant Lot Weed Front 002-103-004
120 S Lassen St Weed Front 002-112-005
132 S Lassen St Weed Front Alleyway 002-112-003
142 S Lassen St Weed Alleyway 002-112-002
162 S Lassen St Weed Alleyway 002-112-001
125 S Plumas St Weed Front Alleyway 002-113-002
232 S Murdock Avve Weed Front 002-121-018
261 S Lassen St Weed Front 002-121-013
246 S Lassen St Weed Alleyway 002-122-002
203 S Plumas St Trash Front 002-123-001
237 S Plumas St Weed Front Alleyway 002-123-006
544 W Laurel St Weed Front 002-131-005
329 S Lassen St Weed Front 002-131-008
341 S Lassen St Weed Front 002-131-004
328 S Lassen St Weed Front 002-132-003
332 S Lassen St Weed Front Alleyway 002-132-003
336 S Lassen St Weed Alleyway 002-132-003
Book 2
455 W Ash St Weed Brush Front Alleyway 002-132-001
319 S Plumas St Weed Alleyway 002-133-004
329 S Plumas St Weed Front Alleyway 002-133-005
333 S Plumas St Weed Front Alleyway 002-133-005
335 S Plumas St Weed Alleyway 002-133-006
354 W Wood St Weed Alleyway 002-141-011
335 N Shasta St Weed Front Alleyway 002-141-006
325 N Shasta St Weed Trash Front 002-141-007
319 N Shasta St Weed Alleyway 002-141-008
304 N Shasta St Weed Alleyway 002-141-001
333 N Butte St Weed Alleyway 002-142-010
202 N Plumas St Weed Front Alleyway 002-151-001
205 N Shasta St Weed Front 002-151-012
248 N Shasta St Weed Alleyway 002-152-006
236 N Shasta St Weed Brush Alleyway 002-152-004
Vacant Lot Weed Alleyway NVIH
151 N Shasta St Weed Alleyway 002-161-008
145 N Shasta St Weed Alleyway 002-161-009
Vacant Lot Weed Alleyway 002-162-019
115 N Butte St Weed Brush Alleyway 002-162-017
138 S Plumas St Weed Alleyway 003-171-003
339 W Oak St Weed Front 002-171-001
115 S Shasta St Weed Front Alleyway 002-171-006
143 S Shasta St Weed Front Alleyway 002-171-007
159 N Shasta St Weed Alleyway 002-171-008
234 S Plumas St Trash Alleyway 002-181-005
246 S Plumas St Weed Front Alleyway 002-181-003
262 S Plumas St Weed Alleyway 002-181-001
262A S Plumas St Weed Alleyway 002-181-001
219 S Shasta St Weed Trash Front Alleyway 002-181-009
229 S Shasta St Weed Appliance Front Alleyway 002-181-010 235B S Shasta St Weed Alleyway 002-181-011
245 S Shasta St Weed Alleyway 002-181-013
247 S Shasta St Weed Alleyway 002-181-013
304 W Laurel St Weed Appliance Alleyway 002-191-006
328 S Plumas St Weed Alleyway 002-191-003
342 S Plumas St Weed Front Alleyway 002-191-002
350 S Plumas St Weed Alleyway 002-191-001
307 S Shasta St Weed Front 002-191-007
323 S Shasta St Weed Front 002-191-009
325 S Shasta St Weed Front 002-191-010
341 S Shasta St Weed Front 002-191-011
333 W Ash St Weed Front Alleyway 002-191-014
228 W Laurel St Weed Front 002-192-007
326 S Shasta St Appliance Alleyway 002-192-006
340 S Shasta St Weed Alleyway 002-192-003
307 S Butte St Trash Alleyway 002-192-013
Book 2
321 S Butte St Weed Front 002-192-009
402 S Merrill Ave Weed Alleyway 002-201-015
408 S Merrill Ave Weed Alleyway 002-201-013
440 S Merrill Ave Weed Alleyway 002-201-003
448 S Merrill Ave Weed Alleyway 002-201-002
460 S Merrill Ave Weed Alleyway 002-201-001
447 S Marshall Ave Weed Front 002-201-012
715 S Marshall Ave Weed Front 002-201-009
410 S Marshall Ave Weed Front 002-202-007
424 S Marshall Ave Weed Front 002-202-009
427 S Murdock Ave Weed Rear 002-202-002
675 S Marshall Ave Weed Front 002-202-001
640 S Marshall Ave Weed Front 002-212-010
506 S Marshall Ave Weed Front 002-212-009
602 S Marshall Ave Weed Front 002-221-003
642 S Marshall Ave Weed Front 002-222-001
53 Maple St Weed Front 002-232-006
442 W Ash St Brush Front 002-233-005
4255 S Plumas St Weed Alleyway 002-233-009
435 S Plumas St Weed Front 002-233-010
519 S Lassen St Weed Trash/AppliancesFront 002-241-010
522 S Lassen St Weed Alleyway 002-242-022
525 S Plumas St Weed Alleyway 002-242-014
608 S Murdock Ave Weed Front 002-251-008
612 S Murdock Ave Trash Front 002-251-007
642 S Murdock Ave Weed Trash Front Side 002-251-001
438 W Cedar St Weed Side 002-252-004
616 S Lassen St Trash Front 002-252-021
412 S Plumas St Weed Front Alleyway 002-261-007
422 S Plumas St Weed Alleyway 002-261-006
436 S Plumas St Weed Alleyway 002-261-0004
440 S Plumas St Weed Front Alleyway 002-261-003
450 S Plumas St Weed Alleyway 002-261-002
460 S Plumas St Weed Front 002-261-001
425 S Shasta St Weed Alleyway 002-261-011
437 S Shasta St Weed Alleyway 002-261-012
445 S Shasta St Weed Alleyway 002-261-013
459 S Shasta St Weed Front Alleyway 002-261-014
406 S Shasta St Weed Alleyway 002-262-013
412 S Shasta St Weed Front 002-262-012
425 S Butte St Weed Alleyway 002-262-009
536 S Plumas St Weed Alleyway 002-271-004
548 S Plumas St Weed Alleyway 002-271-002
341 W Cedar St Weed Alleyway 002-271-001
503 S Shasta St Brush Alleyway 002-271-0088
529 S Shasta St Weed Alleyway 002-271-010
506 S Shasta St Weed Side 002-272-004
Book 2
540 S Shasta St Weed Alleyway 002-272-020
511 S Butte St Weed Alleyway 002-272-007
318 W Cedar St Weed Alleyway 002-281-007
637 S Shasta St Weed Front Alleyway 002-281-011
Vacant Lot Weed Front 002-282-017
Vacant Lot Weed Front 002-282-003
605 S Butte St Weed Front Alleyway 002-282-010
615 S Butte St Weed Alleyway 002-282-011
649 S Butte St Weed Front 002-282-020
402 S Butte St Weed Alleyway 002-291-005
414 S Butte St Weed Front 002-291-004
420 S Butte St Weed Front Alleyway 002-291-004
422 S Butte St Weed Alleyway 002-291-003
424 S Butte St Weed Front 002-291-003
434 S Butte St Weed Alleyway 002-291-002
444 S Butte St Weed Alleyway 002-291-001
400 S Tehama St Weed Front 002-292-002
506 S Butte St Weed Front Alleyway 002-301-007
520 S Butte St Weed Front Alleyway 002-301-008
618 S Butte St Weed Alleyway 002-311-005
622 S Butte St Weed Alleyway 002-311-004
632 S Butte St Weed Front 002-311-015
617 S Tehama St Weed Alleyway 002-311-010
621 S Tehama St Weed Alleyway 002-311-014
620 S Tehama St Weed Front 002-312-001
Book 3
Physical Address Type Add Location add2 APN#
346 S Butte St Weed Alleyway 003-021-003
125 W Willow St Weed Alleyway 003-021-011
Weed Front 003-022-005
219 N Colusa St Weed Front Side 003-023-001
100 N Tehama St Weed Front Side 003-042-002
156 N Butte St Weed Alleyway 003-051-001
151 S Tehama St Weed Alleyway 003-051-017
161 N Tehama St Weed Alleyway 003-051-018
102 S Tehama St Weed Front 003-052-003
Weed Front 003-053-002
206 S Butte St Weed Front 003-061-005
Weed Front 003-061-004
220 S Butte St Weed Front 003-061-003
258 S Butte St Weed Alleyway 003-061-011
201 S Tehama St Weed Alleyway 003-061-006
251 S Tehama St Weed Alleyway 003-061-007
204 S Tehama St Weed Alleyway 003-062-002
101 E Laurel St Weed Front 003-062-001
235 E Laurel St Weed Whole Parcel 003-063-001
318 S Butte St Weed Front 003-071-003
332 S Butte St Weed Front Alleyway 003-071-002
375 S Tehama St Weed Front 003-071-010
Weed Rear 003-072-002
360 W Wood St Weed Alleyway 003-082-001
320 N Yolo St Weed Front 003-083-013
312 N Yolo St Weed Alleyway 003-083-002
304 N Yolo St Weed Trash Whole Parcel 003-083-001
444 E Wood St Weed Front Alleyway 003-083-010
335 N Sacramento St Weed Trash Front Alleyway 003-083-005 329 N Sacramento St Weed Alleyway 003-083-006
313 N Sacramento St Weed Front Alleyway 003-083-008
249 N Yolo St Trash Alleyway 003-092-001
226 N Yolo St Weed Alleyway 003-093-014
411 E Walnut St Weed Alleyway 003-093-001
243 N Sacramento St Weed Alleyway 003-093-007
237 N Sacramento St Weed Alleyway 003-093-008
229 N Sacramento St Weed Alleyway 003-093-009
221 N Sacramento St Weed Alleyway 003-093-010
217 N Sacramento St Weed Alleyway 003-093-018
205 N Sacramento St Weed Alleyway 003-093-019
118 N Colusa St Weed Front Alleyway 003-101-002
321 E Sycamore St Weed Front Alleyway 003-101-001
314 E Walnut St Weed Alleyway 003-102-007
413 N Yolo St Weed Alleyway 003-102-008
137 N Yolo St Weed Alleyway 003-102-002
Weed Alleyway 003-103-001
Book 3
112 N Yolo St Weed Alleyway 003-103-012
115 N Sacramento St Weed Alleyway 003-103-006
128 S Colusa St Weed Alleyway 003-112-004
132 S Colusa St Weed Alleyway 003-112-003
160 S Colusa St Weed Front 003-112-009
131 S Yolo St Weed Side Alleyway 003-112-012
415 E Oak St Weed Front Alleyway 003-113-019
155 S Sacramento St Weed Alleyway 003-113-014
Weed Front 003-121-011
225 S Yolo St Weed Alleyway 003-121-004
235 S Yolo St Weed Alleyway 003-121-005
345 E Laurel St Weed Front 003-121-015
210 S Yolo St Weed Alleyway 003-122-011
231 S Sacramento St Weed Front Alleyway 003-122-014
235 S Sacramento St Weed Alleyway 003-122-015
420 E Laurel St Weed Front 003-132-001
336 N Sacramento St Weed Alleyway 003-141-004
Weed Front 003-142-006
Weed Whole Parcel 003-142-004
240 N Sacramento St Weed Alleyway 003-151-003
228 N Sacramento St Weed Alleyway 003-151-002
259 N Sonoma St Weed Front Alleyway 003-151-005
254 N Sonoma St Weed Side Alleyway 003-152-003
245 N Ventura St Weed Side 003-152-004
522 E Walnut St Weed Trash Front Alleyway 003-161-009
133 S Sonoma St Weed Front Alleyway 003-171-020
535 S Sonoma St Weed Alleyway 003-171-013
214 S Sacramento St Weed Alleyway 003-181-016
240 S Sacramento St Weed Alleyway 003-181-020
256 S Sacramento St Weed Alleyway 003-181-001
206 S Sonoma St Weed Front Side 003-182-012
Weed Front 003-182-013
Weed Front 003-182-005
Weed Front 003-182-011
710 E Walnut St Weed Trash Alleyway 003-221-009
142 N Ventura St Weed Trash Alleyway 003-221-011
140 N Ventura St Weed Alleyway 003-221-012
136 N Ventura St Weed Alleyway 003-221-001
720 E Walnut St Weed Whole Parcel 003-221-007
139 N Alpine St Weed Front Alleyway 003-221-008
127 N Alpine St Weed Alleyway 003-221-004
115 N Alpine St Weed Alleyway 003-221-005
130 N Alpine St Weed Front Alleyway 003-222-003
122 N Alpine St Weed Trash Alleyway 003-222-002
102 N Alpine St Weed Alleyway 003-222-001
123 Sierra St Weed Alleyway 003-222-007
120 N Ventura St Weed Alleyway 003-231-020
Book 3
740 E Sycamore St Weed Front Alleyway 003-231-018
818 E Sycamore St Weed Front 003-232-008
Weed Whole Parcel 003-251-001
640A Canton St Weed Whole Parcel 003-280-005
Weed Whole Parcel 003-280-008
Weed Whole Parcel 003-280-007
Weed Whole Parcel 003-280-001
Weed Whole Parcel 003-280-004
Weed Whole Parcel 003-280-003
Weed Whole Parcel 003-280-006
Book 5
Physical Address Type Add Location Add2 APN#
942 Brennan Pl Weed Rear 005-171-029
860 Applewood Way Weed Rear 005-182-012
839 Baywood Way Weed Front 005-182-006
870 Baywood Way Weed Front Rear 005-183-014
830 Baywood Way Weed Front 005-183-010
899 Crestwood Way Weed Trash Front 005-184-001
879 Crestwood Way Weed Front 005-184-003
642 Glennwood Ln Weed Front Side 005-185-001
611 Glennwood Ln Weed Front 005-191-003
549 Glennwood Ln Weed Front 005-191-008
515 Glennwood Ln Weed Front 005-191-013
632 Glennwood Ln Weed Front Alleyway 005-192-001
540 Glennwood Ln Weed Front 005-192-010
567 Edgewood Ln Weed Trash Front 005-192-019
830 N Lassen St Weed Front 005-191-020
Weed Whole Parcel 005-200-002
761 N Butte St Weed Whole Parcel 005-200-003
801 Brennan Pl Weed Front Side 005-252-003
1150 Green St Weed Front 005-251-035
1160 Southgate Dr Weed Front 005-251-018
700 Pacific Ave Weed Front Side 005-261-013
809 Baywood Way Weed Front 005-262-001
801 Tamarack Way Weed Trash Front 005-271-002
802 Tamarack Way Weed Trash Front Side 005-272-002
712 N Murdock Ave Weed Alleyway 005-275-001
700 N Murdock Ave Weed Alleyway 005-275-004
690 N Murdock Ave Weed Alleyway 005-275-004
707 N Lassen St Weed Alleyway 005-275-009
Weed Alleyway 005-275-010
679 N Lassen St Weed Alleyway 005-275-011
671 N Lassen St Weed Alleyway 005-275-012
746 N Lassen St Weed Alleyway 005-276-002
732 N Lassen St Weed Alleyway 005-276-004
718 N Lassen St Weed Alleyway 005-276-006
707 N Plumas St Weed Alleyway 005-276-012
543 French St Weed Alleyway 005-352-004
609 N Lassen St Weed Alleyway 005-352-008
507 French St Weed Alleyway 005-352-009
645 N Plumas St Weed Alleyway 005-353-012
635 N Plumas St Weed Alleyway 005-353-013
623 N Plumas St Weed Alleyway 005-353-014
619 N Plumas St Weed Alleyway 005-353-015
413 French St Weed Front Alleyway 005-353-008
411 French St Weed Front Alleyway 005-353-009
510 French St Weed Front 005-355-028
508 French St Weed Front 005-355-029
Book 5
608 N Plumas St Weed Front Side 005-281-009
617 N Shasta St Weed Front 005-281-020
704 N Shasta St Weed Trash Front Alleyway 005-282-003
660 N Shasta St Weed Alleyway 005-282-008
650 N Shasta St Weed Front Alleyway 005-282-009
644 N Shasta St Weed Trash Front Alleyway 005-282-010
626 N Shasta St Weed Trash Front Alleyway 005-282-012
618 N Shasta St Weed Alleyway 005-282-013
695 N Butte St Weed Front Alleyway 005-282-018
691 N Butte St Weed Alleyway 005-282-029
681 N Butte St Weed Alleyway 005-282-032
Weed Front Alleyway 005-282-034
667 N Butte St Weed Alleyway 005-282-035
665 N Butte St Weed Alleyway 005-282-023
639 N Butte St Weed Alleyway 005-282-025
623 N Butte St Weed Front 005-282-027
605 N Butte St Weed Alleyway 005-282-028
Weed Front 005-283-001
664 N Butte St Weed Front 005-283-006
Weed Rear 005-283-007
Weed Rear 005-283-010
622 N Butte St Weed Front 005-283-011
600 N Tehama St Weed Whole Parcel 005-284-001
600 N Humboldt Ave Weed Appliance Side 005-330-009
600 N Humboldt Ave Furniture Side 005-330-010
545 Pacific Ave Weed Whole Parcel 005-330-005
625 Pacific Ave Weed Front 005-330-004
647 Jefferson St Weed Whole Parcel 005-341-016
1070 French St Trash Alleyway 005-342-006
541 Jefferson St Trash Alleyway 005-343-003
525 Jefferson St Weed Alleyway 005-343-005
515 Jefferson St Weed Alleyway 005-343-006
930 Jefferson St Weed Alleyway 005-344-001
540 Jefferson St Weed Alleyway 005-344-002
520 Jefferson St Weed Alleyway 005-344-003
510 Jefferson St Weed Alleyway 005-344-004
549 Adams St Weed Alleyway 005-344-009
535 Adams St Weed Alleyway 005-344-010
533 Adams St Weed Alleyway 005-344-006
513 Adams St Weed Alleyway 005-344-007
921 Jackson St Weed Alleyway 005-344-008
550 Adams St Weed Front Alleyway 005-345-001
540 Adams St Weed Alleyway 005-345-002
534 Adams St Weed Front Alleyway 005-345-003
547 N Shasta St Weed Front 005-361-008
503 N Shasta St Weed Trash Front Side 005-361-012
Weed Front 005-363-009
Book 5
Weed Front 005-363-010
Weed Front 005-363-011
145 Vine St Weed Side 005-363-003
125 Vine St Weed Front 005-363-013
123 Vine St Weed Front 005-363-008
332 Vine St Weed Alleyway 005-401-001
450 N Plumas St Weed Alleyway 005-401-002
440 N Plumas St Weed Alleyway 005-401-003
428 N Plumas St Weed Alleyway 005-401-004
328 Vine St Weed Alleyway 005-401-007
429 N Shasta St Weed Trash Front Alleyway 005-401-009
421 N Shasta St Weed Front Alleyway 005-401-010
411 N Shasta St Weed Front 005-401-012
462 N Shasta St Weed Alleyway 005-402-001
454 N Shasta St Weed Trash Front Alleyway 005-402-002
450 N Shasta St Weed Alleyway 005-402-003
426 N Shasta St Weed Alleyway 005-402-004
235 W Wood St Weed Alleyway 005-402-013
433 N Butte St Weed Alleyway 005-402-014
425 N Butte St Weed Alleyway 005-402-011
418 N Butte St Weed Alleyway 005-403-005
451 N Plumas St Weed Front Side 005-392-009
415 W Wood St Weed Front 005-392-017
408 Pacific Ave Weed Front 005-381-004
427 Jefferson St Weed Trash Front Alleyway 005-382-004
417 Jefferson St Weed Front 005-382-005
450 Jefferson St Weed Weed Alleyway 005-383-001
446 Jefferson St Weed Alleyway 005-383-002
436 Jefferson St Weed Alleyway 005-383-003
Weed Alleyway 005-383-004
425 Adams St Weed Front 005-383-007
419 Adams St Weed Trash Front Alleyway 005-383-008
411 Adams St Weed Alleyway 005-383-009
452 Adams St Weed Front Alleyway 005-384-002
416 Adams St Weed Alleyway 005-384-006
451 Washington St Weed Alleyway 005-384-010
441 Washington St Weed Alleyway 005-384-011
1201 W Wood St Furniture Side 005-370-018
Book 17
Physical Address Type Add Location Add2 APN#
811 N Humboldt Ave Weed Rear 017-330-027
707 N Humboldt Ave Weed Whole Parcel 017-330-010
Weed Whole Parcel 017-330-011
Weed Whole Parcel 017-330-012
545 N Humboldt Ave Weed Rear 017-330-029
Weed Whole Parcel 017-330-030
475 N Humboldt Ave Weed Rear 017-330-022
457 N Humboldt Ave Weed Rear 017-330-018
455 N Humboldt Ave Weed Rear 017-330-017
1301 W Wood St Weed Rear 017-330-020
Weed Whole Parcel 017-340-011
Weed Whole Parcel 017-340-021
Weed Whole Parcel 017-340-020
Weed Whole Parcel 017-340-019
Weed Whole Parcel 017-340-023
Weed Whole Parcel 017-340-017
Weed Whole Parcel 017-340-024
Weed Whole Parcel 017-340-016
Weed Whole Parcel 017-340-013
110 E County Road 53 Weed Whole Parcel 017-170-030
920 S Tehama St Weed Whole Parcel 017-310-008
900 S Tehama St Weed Whole Parcel 017-310-005
910 S Tehama St Weed Whole Parcel 017-310-007
COMMENTS AND
REPORTS
CLOSED SESSION