City of Woodland
Meeting Agenda
City Council
City Hall
Council Chambers
300 First Street
Woodland, CA 95695
June 17, 2025
6:00 PM
JOINT REGULAR CITY COUNCIL/WOODLAND FINANCE AUTHORITY MEETING 6:00 PM
A. CALL TO ORDER
B. ROLL CALL
C. PLEDGE OF ALLEGIANCE
Land Acknowledgment Statement - The City of Woodland acknowledges the land on which we live and work.
For thousands of years, this land has been the home of Patwin people. Today, there are three federally recognized Patwin tribes: Cachil DeHe Band of Wintun Indians of the Colusa Indian Community, Kletsel Dehe Wintun Nation, and Yocha Dehe Wintun Nation. The Patwin people have remained committed to the stewardship of this land over many centuries. It has been cherished and protected, as elders have instructed the young through generations. We are honored and grateful to be here today on their traditional lands.
D. COMMUNICATIONS - PUBLIC COMMENT
This is an opportunity for the public to speak to the Council on any item other than those listed on this agenda.
Speakers are requested to use the microphone in front of the Council and to begin by stating their name, whether they reside in Woodland and the name of the organization they represent if any. The Mayor may impose a time limit on any speaker depending on the number of people wanting to speak and time available for the rest of the agenda. In the event comments are related to an item scheduled on the agenda, speakers may be required to wait to make their comments until that item is considered. The option to submit a public comment via voicemail is no longer available. Written Public Comments Members of the public are welcome to submit written comments prior to the meeting. Comments should be submitted by email to [email protected]. Written Comments received at least two (2) hours prior to the scheduled start time of the City Council meeting will be provided to the City Council and posted to the City website as part of the official record of the meeting but will not be read into the record. Written Comments received within two (2) hours of the scheduled start time of the City Council meeting and during the City Council meeting will be provided to the City Council the day following the City Council meeting. If you are submitting written comments on a particular item on the agenda, please identify the agenda item number and letter. If you are submitting written comments on an item not listed on the agenda, please identify your e-mail/comment as a General Public Comment. Note: Public comments at special meetings are limited to items on the agenda only.
1. SUBJECT: General Public Comments
WRITTEN COMMUNICATIONS: This section is reserved for "General" Public Comments emailed within two (2) hours prior to the Council Meeting. These comments will be provided to the City Council and incorporated into the meeting minutes. Any other written communications submitted for items specific to this agenda will be attached as a file to the associated agenda item.
E. COMMUNICATIONS - COUNCIL/STAFF STATEMENTS AND REQUESTS
This is an opportunity for the Council Members and Staff to make comments and announcements, to express concerns, or to request Council's consideration of any items a Council Member would like to have discussed at a future Council meeting.
2. SUBJECT: Long Range Calendar
RECOMMENDATION FOR ACTION: Staff recommend the City Council receive the Long Range Calendar for informational purposes only.
F. CONSENT CALENDAR
3. SUBJECT: Proclamation Declaring June 19, 2025 as "Juneteenth"
RECOMMENDATION FOR ACTION: Staff recommend the City Council adopt a Proclamation declaring June 19, 2025 as "Juneteenth".
4. SUBJECT: Appointment of Members to Various Boards and Commissions
RECOMMENDATION FOR ACTION: Staff recommend the City Council appoint members to the various Boards and Commissions for specified terms, consistent with the recommendations of the Mayor and Mayor Pro Tempore.
5. SUBJECT: Waste Management Delinquent Garbage/Refuse Accounts - Call for Public Hearing
RECOMMENDATION FOR ACTION: Staff recommend the City Council set a Public Hearing for July 15, 2025 to hear and approve the list of Delinquent Refuse Accounts and direct the Tax Collector of Yolo County to assess liens against real property to collect delinquent payments.
6. SUBJECT: Annual Appropriations Limit for Fiscal Year 2025/26
RECOMMENDATION FOR ACTION: Staff recommend the City Council adopt Resolution No. _____, approving the City of Woodland's Fiscal Year 2025/26 Appropriations Limit.
7. SUBJECT: Resolutions of Intent to Levy Annual Assessments for Lighting and Landscaping Districts
RECOMMENDATION FOR ACTION: Staff recommend the City Council adopt fourteen (14) resolutions, Resolution No. _____ through Resolution No. _____, to 1) Initiate Proceedings for the Annual Levy and Collection of Assessments; 2) Preliminarily Approve the Engineer’s Annual Levy Reports and Declare its Intention to Levy and Collect Annual Assessments for the Gibson Ranch, West Wood, North Park, Spring Lake and Gateway Lighting and Landscaping Districts, and Streng Pond Maintenance District; and 3) Call for a Public Hearing on July 1, 2025.
8. SUBJECT: Waiver of Second Reading and Adoption of an Ordinance Amending Woodland Municipal Code Title 16 "Subdivisions" Sections
16.08.020, 16.12.010, 16.12.020, and adding new Section 16.12.025 related to Small Lot Subdivisions with Residential Development
RECOMMENDATION FOR ACTION: Staff recommend the City Council 1) Waive the second reading and adopt Ordinance No. _____, amending Woodland Municipal Code Title 16 "Subdivisions" Sections 16.08.020,
16.12.010, 16.12.020, and adding new Section 16.12.025; and 2) Find that the adoption of the proposed Ordinance is statutorily exempt from review under the California Environmental Quality Act ("CEQA") under Public Resources Code section 21080.17.
9. SUBJECT: Approve Sole Source Finding for the Grit System and Screw Pump Rehabilitation Project, CIP 24-12
RECOMMENDATION FOR ACTION: Staff recommend the City Council adopt Resolution No. _____, determining and designating certain products, things, or services from a Sole Source are required in the Grit System and Screw Pump Rehabilitation Project, CIP 24-12, for the continued functionality of the City’s Water Pollution Control Facility.
10. SUBJECT: Approve Amendment #1 to the Agreement with The Gualco Group for State Representation and Advocacy Services for Flood Mitigation for the Lower Cache Creek Flood Risk Reduction Project, CIP 22-16
Recommendation for Action: Staff recommend the City Council adopt Resolution No. _____, authorizing Amendment # 1 to extend The Gualco Group agreement for an additional 12 months for an amount not to exceed $90,000.
11. SUBJECT: Contract with the Woodland Joint Unified School District for School Resource Officer Services
RECOMMENDATION FOR ACTION: Staff recommend the City Council adopt Resolution No. _____, authorizing the Chief of Police to execute a three-year contract with the Woodland Joint Unified School District for School Resource Officer Services during the school year.
12. SUBJECT: Request for the Appropriation Of Reserve Balance and Approval to Purchase a Fleet Vehicle
RECOMMENDATION FOR ACTION: Staff recommend the City Council adopt Resolution No. _____, 1) Authorizing the appropriation of $100,000 from the City’s reserve balance into Fund 2012 for the purpose of purchasing a replacement fleet vehicle; and 2) Approving the purchase of a fleet replacement vehicle for the water department totaling $100,000.
G. PUBLIC HEARINGS
13. SUBJECT: Woodland Tourism Business Improvement District Annual Assessment FY 2025/2026
RECOMMENDATION FOR ACTION: Staff recommend the City Council: 1) Hold a Public Hearing to receive testimony regarding the City Council's intention to continue the Woodland Tourism Business Improvement District; 2) Determine whether a legally sufficient protest is made; 3) If a legally sufficient protest is made, do not continue the annual assessment for the Woodland Tourism Business Improvement District for the 2025-26 fiscal year; or 4) If no legally sufficient protest is made, adopt Resolution No. _____, approving the Woodland Tourism Business Improvement District FY 2025-26 Budget and affirming the continuation of the annual assessment for the Woodland Tourism Business Improvement District for 2025-26 fiscal year.
14. SUBJECT: Assembly Bill 2561: Local Public Employees Vacant Positions
RECOMMENDATION FOR ACTION: Staff recommend the City Council 1) Hold a public hearing; and 2) Receive the informational report on the City of
Woodland Vacancies, and Recruitment and Retention Efforts Pursuant to Government Code Section 3502.3.
H. REPORTS OF THE CITY MANAGER
15. SUBJECT: Approval of the Fiscal Year 2025/26 Budget
RECOMMENDATION FOR ACTION: Staff recommend the City Council adopt Resolution No. _____, approving the Fiscal Year 2025/26 Annual Budget of $225.1 million, and approving 327 full-time equivalent positions by classification.
16. SUBJECT: Approve an Agreement to Allocate Funds for the Reconnect @ Woodland Community College Program
RECOMMENDATION FOR ACTION: Staff recommend the City Council adopt Resolution No. _____, authorizing the City Manager to execute an agreement with Yuba Community College District, specifically Woodland Community College, to allocate funds for the Reconnect @ Woodland Community College program.
17. SUBJECT: Introduce and Waive the First Reading of an Ordinance Revising Sections within Chapter 8.20, “Fire Prevention and Emergency Services,” to Title 8 of the Woodland Municipal Code
RECOMMENDATION FOR ACTION: Staff recommend the City Council introduce and waive the first reading of the ordinance revising sections within Chapter 8.20, “Fire Prevention and Emergency Services,” to Title 8 of the Woodland Municipal Code.
I. ADJOURN
I declare under penalty of perjury that the foregoing Agenda for the Joint Regular City Council/Woodland Finance Authority of the City of Woodland scheduled for June 17, 2025 was posted on June 13, 2025 in the outside display case at City Hall, 300 First Street, Woodland, CA, and was available to the public during normal business hours.
Upon request, agendas and documents in the agenda packet will be made available in appropriate alternative formats to persons with a disability, as required by law. Any such requests must be made in writing to the Office of the City Clerk of the City of Woodland.
Requests will be valid for the calendar year in which the request is received, and must be renewed prior to January 1st.
Persons needing disability-related modifications or accommodations in order to participate in public meetings, including persons requiring auxiliary aids or services, may request such modifications or accommodations by calling the Office of the City Clerk (530-661-5806) at least 48 hours prior to the meeting.
TO: THE HONORABLE MAYOR AND CITY COUNCIL
AGENDA: City Council Regular Meeting
DATE: June 17, 2025
ITEM #: D.1
SUBJECT: General Public Comments
WRITTEN COMMUNICATIONS: This section is reserved for "General" Public Comments emailed within two (2) hours prior to the Council Meeting. These comments will be provided to the City Council and incorporated into the meeting minutes. Any other written communications submitted for items specific to this agenda will be attached as a file to the associated agenda item.
Attachments:
None
TO: THE HONORABLE MAYOR AND CITY COUNCIL
AGENDA: City Council Regular Meeting
DATE: June 17, 2025
ITEM #: E.2
SUBJECT: Long Range Calendar
Recommendation for Action: Staff recommend the City Council receive the Long Range Calendar for informational purposes only.
Staff Contact:
Sarah Lansburgh, CMC, City Clerk, (530) 661-5806, [email protected]
Background:
This calendar is being provided for planning purposes only and is intended to keep the Council apprised of upcoming agenda items and plan for upcoming Council items.
Attachments:
1. Council Long Range Calendar
CITY COUNCIL LONG RANGE CALENDAR
July 1st REGULAR MEETING
Approve Contract Amendment with LPA for Aquatics Center Design, CIP 19-18 Parklet Recommendation
Award Construction Contract for WPCF Pavement Rehabilitation Project, CIP 26-04 SB 9/450 Updates
Tupelo Affordable Housing Funding Commitment
Memorandum of Understanding – Woodland Police Officers’ Association and Woodland Police Supervisor’s Association
Quarterly Salary Schedule Update
Lighting & Landscaping Districts Annual Assessments – Public Hearing July 15th REGULAR MEETING
Award Construction Contract for WPCF IPS and Grit System Project, CIP 24-12 FY25/26 CDBG 5-Year Consolidated Plan and Annual Action Plan and Authorization for Submittal to HUD – Public Hearing
Waste Management Liens – Public Hearing
Weed Abatement Liens – Public Hearing
Solid Waste Rate Adjustment – Public Hearing
July 16th – August 18th COUNCIL SUMMER RECESS Future Topics / Study Sessions:
Sewer Rate Study Presentation (TBD)
Water Rate Study Presentation (TBD)
Woodland Transit Center (TBD)
Updated 6/12/2025
TO: THE HONORABLE MAYOR AND CITY COUNCIL
AGENDA: City Council Regular Meeting
DATE: June 17, 2025
ITEM #: F.3
SUBJECT: Proclamation Declaring June 19, 2025 as
"Juneteenth Day"
Recommendation for Action: Staff recommend the City Council adopt a proclamation declaring June 19, 2025 as "Juneteenth".
Staff Contact:
Sarah Lansburgh, CMC, City Clerk, (530) 661-5806, [email protected]
Attachments:
1. Proclamation - Juneteenth 2025
PROCLAMATION
DECLARING JUNE 19, 2025 AS
“JUNETEENTH”
WHEREAS, on June 19, 1865, in the State of Texas, Major General Gordon Granger read General Order Number Three to the people of Galveston. The Order stated that “The people of Texas are informed, that in accordance with a proclamation from the Executive of the United States, all slaves are Free”; and
WHEREAS, African Americans in Texas began calling the event Juneteenth Emancipation Day and named it “Juneteenth”; and
WHEREAS, “Juneteenth” is the oldest known celebration commemorating the end of slavery in the United States; and
WHEREAS, the celebration of “Juneteenth” gives all the opportunity to rededicate themselves to the true American spirit; and
WHEREAS, this community wishes to secure the blessings of freedom, justice, and equality for all in the City of Woodland; and
WHEREAS, on “Juneteenth” may we celebrate the essence of freedom that galvanized the country, the progress we have made in our Nation, and all that is possible when we march forward together. May we all recommit to choosing love over hate, unity over division, and progress over retreat.
NOW, THEREFORE, BE IT RESOLVED the City Council does hereby proclaim June 19, 2025 as “Juneteenth” in the City of Woodland and call upon the people of Woodland to acknowledge and condemn the history of slavery in our Nation and to celebrate “Juneteenth” and recommit to working together to eradicate systemic racism and inequity in our society wherever they find it.
Date: June 17, 2025
______________________________
Rich Lansburgh, Mayor
Tom Stallard, Mayor Pro Tempore Tania Garcia-Cadena, Council Member David Moreno, Council Member Mayra Vega, Council Member
TO: THE HONORABLE MAYOR AND CITY COUNCIL
AGENDA: City Council Regular Meeting
DATE: June 17, 2025
ITEM #: F.4
SUBJECT: Appointment of Members to Various Boards and
Commissions
Recommendation for Action: Staff recommend the City Council appoint members to the various Boards and Commissions for specified terms, consistent with the recommendations of the Mayor and Mayor Pro Tempore.
Staff Contact:
Sarah Lansburgh, CMC, City Clerk, (530) 661-5806, [email protected]
Background:
As has been customary, the City conducted its annual Board and Commission recruitment, with appointments to be made by the City Council prior to July 1st of this year.
Staff kicked off the recruitment for 2025 appointments in May, with the application period for candidates opening from May 1, 2025 to May 30, 2025. Applications were received to fill current and prospective vacancies.
Once all applications were received, the Mayor and Mayor Pro Tempore were tasked with reviewing the applications and advancing nominations for consideration by the full Council for 2025 appointments.
Discussion:
After a review of the applications received from individuals interested in serving on City Boards and Commissions, Mayor Lansburgh and Mayor Pro Tempore Stallard recommend appointments as stated in the attachment to this staff report. It is also recommended that those candidates who are not appointed by the Council to vacant seats be retained as a pool of candidates for appointment for any vacancies that remain or may arise prior to next year's Board and Commission recruitment period.
Conclusion:
Staff recommend the City Council appoint members to the various Boards and Commissions for specified terms, consistent with the recommendations of the Mayor and Mayor Pro Tempore.
Attachments:
1. Recommended Appointments Effective 07.01.25
BOARDS AND COMMISSIONS
RECOMMENDED APPOINTMENTS
EFFECTIVE JULY 1, 2025
RECOMMENDED
MEMBER APPOINTMENT TERM EXPIRES
Commission on Aging
Judy Aubucon New 4-yr term 6/30/2029
Iulia Bodeanu New 4-yr term 6/30/2029
Steven Wong New 4-yr term 6/30/2029
Library Board of Trustees
Mark Salinas New 3-yr term 6/30/2028
Manufactured Home Fair
Practices Commission
Noemi Vitela New 3-yr term 6/30/2028
Parks & Recreation Commission
Jon-Paul Valcarenghi Re-appoint 4-yr term 6/30/2029
Personnel Board
Lisa Gaby New 4-yr term 6/30/2029
Planning Commission
John Murphy Re-appoint 4-yr term 6/30/2029
Laurel “Lola” Torney New 4-yr term 6/30/2029
TO: THE HONORABLE MAYOR AND CITY COUNCIL
AGENDA: City Council Regular Meeting
DATE: June 17, 2025
ITEM #: F.5
SUBJECT: Waste Management Delinquent Garbage/Refuse
Accounts - Call for Public Hearing
Recommendation for Action: Staff recommend the City Council set a Public Hearing for July 15, 2025 to hear and approve the list of Delinquent Refuse Accounts and direct the Tax Collector of Yolo County to assess liens against real property to collect delinquent payments.
Staff Contact:
Sarah Lansburgh, CMC, City Clerk (530) 661-5806, [email protected]
Fiscal Impact:
There is little to no fiscal impact on the City, other than time constraints for processing and releasing the liens. The fees for the recordings are attached to the total lien amount, so the property owner assumes the cost.
Report in Brief:
This action requests that the City Council set a date for the annual adoption of a Resolution to lien local properties for failure to pay for their Waste Management services. Before filing a lien with the County, a Public Hearing needs to be held to allow protests of the proposed liens. Staff recommend the City Council set the Public Hearing for July 15, 2025 to hear and approve the list of Delinquent Refuse Accounts and direct the Tax Collector of Yolo County to assess liens against real property to collect delinquent payments.
Conclusion:
Staff recommend the City Council set a Public Hearing for July 15, 2025 to hear and approve the list of Delinquent Refuse Accounts and direct the Tax Collector of Yolo County to assess liens against real property to collect delinquent payments.
Attachments:
None
TO: THE HONORABLE MAYOR AND CITY COUNCIL
AGENDA: City Council Regular Meeting
DATE: June 17, 2025
ITEM #: F.6
SUBJECT: Annual Appropriations Limit for Fiscal Year 2025/26
Recommendation for Action: Staff recommend the City Council adopt Resolution No. _____, approving the City of Woodland's Fiscal Year 2025/26 Appropriations Limit.
Staff Contact:
Karie Farnham, Financial Services Manager, (530) 661-5846, [email protected]
Fiscal Impact:
The Fiscal Year (FY) 2025/26 expected tax revenues are well below the calculated appropriations limit of $106,287,745; therefore no fiscal impact will result from this item.
Background:
In November 1979 California voters approved Proposition 4, commonly known as the Gann Initiative.
The Proposition created Article XIIIB of the State Constitution, a state law that requires the state and local governments to adopt an annual appropriation limit. The appropriation limit, also referred to as the “Gann Limit”, establishes a limit on the proceeds of taxes that may be appropriated for spending in a given fiscal year. The limit is based on actual appropriations during the 1978/79 fiscal year, as adjusted each year using specified population and inflation factors.
In June 1990 Proposition 111 was adopted, which imposed changes to the calculation of the limit by providing a choice of methodologies for determining the annual inflation factor and for population growth, providing exclusions of certain types of expenditures, and revision to the processes required for refunding taxes collected in excess of the limit.
Discussion:
Revenues restricted by the Gann Limit (“Limit”) are only those that are defined as “proceeds of taxes”. Many of the major General Fund revenue sources (sales tax, property tax, motor vehicle in- lieu) are classified as proceeds of taxes and are, therefore, subject to the Limit. Additionally, certain types of expenditures (voter approved debt, interfund transfers, capital outlay, and costs of complying with court orders or federal mandates) are excludable categories that do not count against the Limit.
As a result of Proposition 111, the City must choose between two (2) annual inflation factors and two (2) population growth factors for calculating the Limit each year.
The choice offered for the annual inflation factor is the greater of (1) the change in California per capita income or (2) the growth in non-residential assessed valuation due to new construction within the City. The data necessary to calculate the increase in non-residential assessed valuation is not currently available from the County; therefore, the City has elected to use the change in California per capita income.
The choice offered for the annual population growth factor is the greater of the growth in the city or county population. For FY2025/26, the California State Department of Finance provided the calendar year 2024 population growth percentage changes for both the City of Woodland and Yolo County at
0.35% and 0.60%, respectively. Based on these growth rates, it is recommended that the City
Council approve the appropriations limit using the County's population growth factor. Using the prior year's Gann limit of $99,261,389, the FY2024/25 Limit is calculated by applying the 0.60% population change in the County and the 6.44% increase in California per capita personal income. Please see the calculation worksheet attached to the Resolution. The resulting appropriation limit of $106,287,745 is $55,815,381 higher than our expected tax revenue for FY2025/26. The City should remain substantially below the Appropriations Limit in the foreseeable future.
Conclusion:
Staff recommend the City Council adopt Resolution No. _____, approving the City of Woodland's Fiscal Year 2025/26 Appropriations Limit.
Prepared by: Karie Farnham, Financial Services Manager
Attachments:
1. Proposed Resolution - Annual Appropriation Limit FY2025-26
2. Appropriation Limit Calculation FY26
3. Price Factor and Population Letter 2025
RESOLUTION NO. _____
RESOLUTION OF THE CITY COUNCIL OF THE CITY OF WOODLAND TO SET
THE APPROPRIATION LIMIT, IN ACCORDANCE WITH
ARTICLE XIII-B OF THE STATE CONSTITUTION
FOR FISCAL YEAR 2025/26
WHEREAS, the voters of the State of California added Article XIII-B to the Constitution limiting the state and local governments’ ability to appropriate the proceeds of taxes; and WHEREAS, California legislation (SB 1352) has implemented the provisions of Article XIII-B, effective January 1, 1981; and modified these provisions with the passage of Proposition 111 in June 1990; and
WHEREAS, the City of Woodland has calculated its appropriation limitation in accordance with Government Code Section 7910; and
WHEREAS, the City Council of the City of Woodland selected the greater of the City or the County of Yolo’s population factor and State of California’s inflation factor for calculating the appropriations limit.
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Woodland as follows:
SECTION 1.To set the Appropriation Limit for the City of Woodland for fiscal year 2025/26 at $106,287,745.
PASSED, APPROVED, AND ADOPTED by the City Council of the City of Woodland at a regular meeting held on the 17th day of June 2025 by the following vote:
AYES:
NOES:
ABSENT:
ABSTAIN:
______________________________
Rich Lansburgh, Mayor
ATTEST: APPROVED AS TO FORM:
_____________________________ ______________________________ Sarah Lansburgh, CMC, City Clerk Ethan Walsh, City Attorney
Fiscal Year 2024/25 Appropriation Limit 99,261,389$
Input Areas
Factors:
(a)
Per Capita Personal Income
% change 6.440%
(a)
Annual % Change In
population 0.600% (The higher % increase should be used - Woodland's population increase or Yolo County's population increase)
Factors converted to Ratios:
Per Capita Ratio 1.0644
Population
Converted To
Ratio 1.006
Calculation of the City of Woodland's Factor
1.0644 X 1.006 1.071
Fiscal Year 24/25 Appropriation Limit
99,261,389$ x 1.071 106,287,745$
(a) Information provided by the California State Department of Finance.
Appropriation Limit Calculation for Fiscal Year ending 6/30/2026
May 2025
Dear Fiscal Officer:
Subject: Price Factor and Population Information
Appropriations Limit
California Revenue and Taxation Code Section 2227 requires the Department of Finance to transmit an estimate of the percentage change in population to local governments. Each local jurisdiction must use their percentage change in population factor for January 1, 20 25, in conjunction with a change in the cost of living, or price factor, to calculate their appropriations limit for fiscal year 2025-26. Attachment A provides the change in California’s per capita personal income and an example for utilizing the price factor and population percentage change factor to calculate the 2025-26 appropriations limit. Attachment B provides the city and unincorporated county population percentage change along with the population percentage change for counties and their summed incorporated areas. The population percentage change data excludes federal and state institutionalized populations and military populations.
Population Percent Change for Special Districts
Some special districts must establish an annual appropriations limit. California Revenue and Taxation Code Section 2228 provides additional information regarding the appropriations limit.
Article XIII B, Section 9(C) of the California Constitution exempts certain special districts from the appropriations limit calculation mandate. The code section and the California Constitution can be accessed at the following website: http://leginfo.legislature.ca.gov/faces/codes.xhtml.
Special districts required by law to calculate their appropriations limit must present the calculation as part of their annual audit. Any questions special districts have on this requirement should be directed to their county, district legal counsel, or the law itself. No state agency reviews the local appropriations limits.
Population Certification
The population certification program applies only to cities and counties. California Revenue and Taxation Code Section 11005.6 mandates Finance to automatically certify any population estimate that exceeds the current certified population with the State Controller’s Office. Finance will certify the higher estimate to the State Controller by June 1, 2025.
Please Note: The prior year’s city population estimates may be revised. The per capita personal income change is based on historical data.
If you have any questions regarding this data, please contact the Demographic Research Unit at (916) 323-4086.
JOE STEPHENSHAW
Director
By:
ERIKA LI
Chief Deputy Director
Attachment
May 2025
Attachment A
A. Price Factor: Article XIII B specifies that local jurisdictions select their cost of living factor to compute their appropriation limit by a vote of their governing body. The cost of living factor provided here is per capita personal income. If the percentage change in per capita personal income is selected, the percentage change to be used in setting the fiscal year 2025-26 appropriation limit is:
Per Capita Personal Income
Fiscal Year Percentage change
(FY) over prior year
2025-26 6.44
B. Following is an example using sample population change and the change in California per capita personal income as growth factors in computing a 2025-26 appropriation limit.
2025-26:
Per Capita Cost of Living Change = 6.44 percent
Population Change = 0.28 percent
Per Capita Cost of Living converted to a ratio: 6.44 + 100 = 1.0644 100
Population converted to a ratio: 0.28 + 100 = 1.0028 100
Calculation of factor for FY 2025-26: 1.0644 x 1.0028 = 1.0674
TO: THE HONORABLE MAYOR AND CITY COUNCIL
AGENDA: City Council Regular Meeting
DATE: June 17, 2025
ITEM #: F.7
SUBJECT: Resolutions of Intent to Levy Annual Assessments for Lighting and Landscaping Districts
Recommendation for Action: Staff recommend the City Council adopt fourteen (14) resolutions, Resolution No. _____ through Resolution No. _____, to 1) Initiate Proceedings for the Annual Levy and Collection of Assessments; 2) Preliminarily Approve the Engineer’s Annual Levy Reports and Declare its Intention to Levy and Collect Annual Assessments for the Gibson Ranch, West Wood, North Park, Spring Lake and Gateway Lighting and Landscaping Districts, and Streng Pond Maintenance District; and 3) Call for a Public Hearing on July 1, 2025.
Staff Contact:
Kim McKinney, Administrative Services Director, (530) 661-5849, [email protected]
Fiscal Impact:
If approved, the Lighting and Landscaping (L&L) Districts would generate a total of $4,856,637 in revenues to cover anticipated costs of operations. The proposed levy for each District for fiscal year (FY) 2025/26 is as follows:
Ideally, revenues generated by the assessments within each District would cover the total budgeted expenditures for FY2025/26. However, there are some Districts that will not generate enough revenue to cover costs and will utilize either available reserves, or will require a subsidy from the General Fund.
Background:
The City of Woodland has Lighting and Landscaping Districts (“L&L” or “Districts”) within various areas of the City that were formed to provide a funding source for maintenance of certain improvements located within or adjacent to the Districts. State regulations require City Council action on an annual basis to allow assessment of the annual levy for each District. The Landscaping and Lighting Act of 1972 (“the Act”) authorizes cities to impose assessments on benefitted properties to finance construction of street landscaping, street lighting, traffic signals, parks, street trees, sidewalk repair, and recreational improvements; as well as maintenance and servicing of these improvements.
In accordance with the Act, the City formed the Gateway, Gibson Ranch, North Park, Spring Lake, Streng Pong, and West Wood L&L Districts.
A map detailing the District boundaries and the various items maintained within each District is attached to the staff report, and a brief description of each District is as follows:
• Gateway L&L: Located in the southeast portion of the City, generally bounded to the north by Interstate 5, to the west by County Road 102, to the south by Bronze Star Drive and generally to the east by the City boundaries. The District was formed in 2008, includes only commercial properties and is currently being assessed less than the maximum allowable assessment. This District formation report included an annual CPI escalator, which will continue to be applied each year, as applicable.
• Gibson Ranch L&L: Located in the southeast portion of the City, generally south of Interstate 5, west of County Road 102 and east of County Road 101. The District was formed in 1995 and reached the maximum allowable assessment in 2005. The language in the L&L District formation documents permits annual increases by a CPI factor, which will continue to be included each year, as applicable.
• North Park L&L: Located in the northeast portion of the City, generally north of Kentucky Avenue, west of North West Street and east of County Road 98. The District was formed in 1993 and reached the maximum allowable assessment of $215.40 per single-family home in 1997; there are no provisions for future CPI adjustments and any rate increases would require a property owner ballot proceeding. Because the rates do not increase to cover increasing costs of maintenance, a lower level of service is provided for this District. • Spring Lake L&L: All property within Spring Lake Specific Plan boundaries, which is located in the southeast portion of the City, generally bounded to the north by Gibson Road, to the east by County Road 102, to the south by County Road 25A, and generally to the west by County Road 101. There is a portion of the District immediately north of the extension of County Road 24A that extends west of State Highway 113. The District was formed in 2005 and, because Spring Lake is not fully built-out, the District is currently being assessed below the maximum assessment amount. This District formation report included an annual CPI escalator, which can continue indefinitely, as applicable.
• Streng Pond L&L: Located in the southwest portion of the City, generally north of Gibson Road, west of Cottonwood Street and east of County Road 98. The District was formed in 1985 and reached the maximum allowable assessment of $79.10 per single-family home in 1995; there are no provisions for future CPI increases. The City attempted a property owner ballot proceeding in 1998 to increase the assessment to cover rising costs within the District.
However, the effort was unsuccessful. Because the rates do not increase to cover the rising costs of maintenance, a general fund contribution of $30,799 is budgeted to cover the operating shortfall, and a lower level of service is provided to this District. • West Wood L&L: Located in the northeast portion of the City, generally to the north of Kentucky Avenue, south of Quail Drive, east of Dove Drive and west of Mallard Drive. The District was formed in 2004. The City is proposing that the district be assessed at the
maximum allowable rate. The City will use the maximum assessed allowable rate to meet the budgeted maintenance and service costs for the district. This District allows for annual inflationary adjustments, which are included as applicable.
Discussion:
An annual Engineer’s Report is required for each District, which describes the District boundaries and the proposed improvements to be assessed to the property owners located within the District. The Report also shows a calculation of a Maximum Assessment and a Proposed Assessment. The Maximum Assessment is equal to the initial assessment determined at District formation, adjusted each year for inflation (if applicable); the Maximum Assessment is calculated independent of the District’s annual budget and proposed annual assessment. The Proposed Assessment is calculated based on the City’s operating budget and estimation of maintenance operations required for the fiscal year. The District Engineer’s Reports are attached for the Council’s review.
The proposed assessment increase for the Gibson Ranch District is due to normal ongoing operations. The proposed assessment is 100% of the maximum allowable assessment. Despite the assessment at the maximum allowable level, the calculated revenues from the assessment will be less than budgeted expenditures by $220,622, which will come from fund balance/reserves, and will deplete the reserves to about $10,000. Future assessments will likely require subsidies from the General Fund, or changes to service levels may be required.
The proposed assessment for the North Park District is 100% of the maximum allowable assessment, and this District does not have an annual inflation factor built into the allowable assessments. The budget for FY25/26 will require a General Fund Contribution of about $39,000 or an adjustment in the level of services and maintenance.
The Spring Lake L&L annual operating budget is projected to increase by $605,271, or 17%. This increased budget is due to the installation of additional trees and landscaping, which are maintained by the District. Other costs, such as electricity and various supplies, are also increasing due to rate adjustments and inflationary pressures. The addition of new housing units in Spring Lake that are able to participate in the cost-sharing of the L&L allows the costs to be spread over more units.
During FY2024/25, in an effort to reduce overall rate increases, the approved Spring Lake L&L assessment was reduced by the utilization of $350,000 of reserve balances. Staff have proposed to utilize $440,000 in available District reserves to reduce the overall rate impact on residents within the District. Using these reserves, the annual rate increase varies from 14% to 20% for FY2025/26. Use of reserves will delay the impact of overall adjustments necessary for the rates to cover ongoing operations, but these adjustments will eventually be fully assessed in future years.
The proposed assessment for the Streng Pond District is100% of the maximum allowable assessment, and this District does not have an annual inflation factor built into the allowable assessments. The Streng Pond Assessment District receives a $30,799 General Fund contribution to make up for the funding deficiency in the District; this is likely to grow in future years or adjustments to levels of service and maintenance will be required.
State regulations require a two-part process to complete the annual levy. The first part of the process requires the Council to take action to initiate proceedings for the levy, preliminarily approve the Engineer’s Reports and call for a public hearing. A public hearing is required to complete the levy process. This public hearing is scheduled for July 1, 2025. Following the public hearing, Council may direct changes to the Engineer’s Reports or to the levy, but may not increase the levy beyond the maximum approved amount.
Conclusion:
Staff recommend the City Council adopt fourteen (14) resolutions, Resolution No. _____ through Resolution No. _____, to 1) Initiate Proceedings for the Annual Levy and Collection of Assessments; 2) Preliminarily Approve the Engineer’s Annual Levy Reports and Declare its Intention to Levy and Collect Annual Assessments for the Gibson Ranch, West Wood, North Park, Spring Lake and Gateway Lighting and Landscaping Districts, and Streng Pond Maintenance District; and 3) Call for a Public Hearing on July 1, 2025.
Prepared by: Kim McKinney, Administrative Services Director
Attachments:
1. Proposed Resolution - Gibson Ranch L&L Intent to Levy FY2025-26
2. Proposed Resolution - Gibson Ranch L&L Prelim Approve ER FY2025-26
3. FY25-26 Gibson Ranch Engineer's Report
4. Proposed Resolution - North Park L&L Intent to Levy FY2025-26
5. Proposed Resolution - North Park L&L Prelim Approve ER FY2025-26
6. FY25-26 North Park Engineer's Report
7. Proposed Resolution - Streng Pond LMD Intent to Levy FY2025-26
8. Proposed Resolution - Streng Pond LMD Prelim Approve ER FY2025-26
9. FY25-26 Streng Pond Engineer's Report
10. Proposed Resolution - West Wood L&L Intent to Levy FY2025-26
11. Proposed Resolution - West Wood L&L Prelim Approve ER FY2025-26
12. FY25-26 West Wood Engineer's Report
13. Proposed Resolution - Spring Lake L&L Prelim Approve ER FY2025-26
14. Proposed Resolution - Spring Lake L&L Set PH FY2025-26
15. Proposed Resolution - Spring Lake L&L Intent to Levy FY2025-26
16. FY25-26 Spring Lake L&L Engineers Report
17. Proposed Resolution - Gateway L&L Intent to Levy FY2025-26
18. Proposed Resolution - Gateway L&L Prelim Approve ER FY2025-26
19. Proposed Resolution - Gateway L&L Set PH FY2025-26
20. FY25-26 Gateway L&L Engineers-Report
RESOLUTION NO. _____
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF WOODLAND,
CALIFORNIA, INITIATING PROCEEDINGS FOR THE ANNUAL LEVY AND
COLLECTION OF ASSESSMENTS FOR THE GIBSON RANCH LANDSCAPING AND LIGHTING DISTRICT, FISCAL YEAR 2025/2026
WHEREAS, the City Council has, by previous Resolutions, formed the Gibson Ranch Landscaping and Lighting District (hereafter referred to as the “District”), pursuant to the provisions of the Landscaping and Lighting Act of 1972, Part 2 of Division 15 of the Streets and Highways Code of California, beginning with Section 22500 (hereinafter referred to as the “Act”), that provides for levy and collection of assessments by the County of Yolo for the City of Woodland to pay the maintenance and services of landscaping, lighting and all appurtenant facilities and operations related thereto; and
WHEREAS, the City Council has retained Willdan Financial Services as the Engineer of Work (hereinafter referred to as the “Engineer”), for the purpose of assisting with the annual levy of the District, and to prepare and file an Engineer’s Report with the City Clerk in accordance with Chapter 3, Section 22623 of the Act.
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Woodland, for the City of Woodland Gibson Ranch Landscaping and Lighting District, as follows:
SECTION 1. The City Council hereby orders the Engineer to prepare the Engineer’s Annual Levy Report (hereinafter referred to as the “Report”) concerning the levy of assessments for the District in accordance with Chapter 1, Article 4 (commencing with Section 22565), pursuant to Chapter 3, Section 22622 of the Act.
SECTION 2. The improvements within the District include: ground cover, turf, shrubs, trees; arterial & collector street lighting and landscaping; soundwalls; parks and recreation facilities; neighborhood street lighting; neighborhood street trees; irrigation and drainage systems; and all necessary appurtenances. The Report so ordered, shall describe the existing improvements and any new improvements or substantial changes in the existing improvements.
PASSED, APPROVED, AND ADOPTED by the City Council of the City of Woodland at a regular meeting held on the 17th day of June 2025 by the following vote:
AYES:
NOES:
ABSENT:
ABSTAIN:
____________________________________
Rich Lansburgh, Mayor
ATTEST: APPROVED AS TO FORM:
_____________________________ ____________________________________ Sarah Lansburgh, CMC, City Clerk Ethan Walsh, City Attorney
RESOLUTION NO. _____
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF WOODLAND, CALIFORNIA, PRELIMINARILY APPROVING THE ENGINEER’S ANNUAL LEVY
REPORT, AND DECLARING ITS INTENTION TO LEVY AND COLLECT ANNUAL
ASSESSMENTS FOR THE GIBSON RANCH LANDSCAPING AND LIGHTING DISTRICT, FISCAL YEAR 2025/2026
WHEREAS, the City Council pursuant to the provisions of the Landscaping and Lighting Act of 1972, Part 2 of Division 15 of the Streets and Highways Code of California, beginning with Section 22500 (hereafter referred to as the “Act”) and by previous Resolution, initiated proceedings for the “Gibson Ranch Landscaping and Lighting District” (hereafter referred to as the “District”) for the annual levy and collection of assessments to pay for the operation, maintenance and servicing of landscaping, lighting and all appurtenant facilities related thereto; and WHEREAS, the City Council has, by previous Resolution ordered the preparation of an Engineer’s Annual Levy Report (hereafter referred to as the “Report”) regarding the District and assessment for Fiscal Year 2025/2026 pursuant to Chapter 3, Section 22622 of the Act; and WHEREAS, the Engineer selected by the City Council has prepared and filed with the City Clerk said Report in connection with the District and the levy of assessments for Fiscal Year 2025/2026 (Beginning July 1, 2025 and ending June 30, 2026) in accordance with Chapter 1, Article 4 of the Act; and
WHEREAS, this City Council has carefully examined and reviewed the Report as presented and pursuant to the provisions of Chapter 2, Article 1, Section 22586 of said Act, the City Council may approve the report, as filed, or may modify the report in any particular manner and approve it as modified.
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Woodland, for the City of Woodland Gibson Ranch Landscaping and Lighting District, as follows:
SECTION 1: The above recitals are all true and correct.
SECTION 2: The Report as presented, consists of the following:
a) A Description of Improvements.
b) A Description of the District.
c) The proposed Annual Budget for the fiscal year (Costs and Expenses). d) The Method of Apportionment that details the method of calculating each parcel’s proportional special benefits and annual assessment.
e) The District Roll containing the Levy for each Assessor Parcel Number within the District proposed for Fiscal Year 2025/2026.
SECTION 3: The District, the proposed improvements, each and all of the budget items and documents, and the proposed assessments as outlined in the Report have been spread in
accordance with the benefits received from the improvements, operation, maintenance and services to be performed within the District, and are in compliance with the Act and the provisions of California Constitution Article XIIID.
SECTION 4: The Report is hereby approved on a preliminary basis, as presented or modified, and ordered to be filed in the Office of the City Clerk as a permanent record and to remain open to public inspection.
SECTION 5: The City Clerk is hereby directed to enter in the minutes of the City Council any and all modifications to the Report determined and approved by the City Council, and all such changes and/or modifications by reference are incorporated into the Report.
SECTION 6: The City Council hereby declares its intention to seek the Annual Levy of the District pursuant to the Act, over and including the land within the District boundary, and to levy and collect assessments on all such land to pay the costs associated with the operation, maintenance and servicing of the District improvements related thereto, for Fiscal Year 2025/2026.
SECTION 7: The improvements within the District include: the maintenance and operation of and the furnishing of services and materials for: ground cover, turf, shrubs, trees; arterial & collector street lighting and landscaping; soundwalls; parks and recreation facilities; neighborhood street lighting; neighborhood street trees; irrigation and drainage systems; and all necessary appurtenances. The Report as previously approved and on file with the City Clerk, provides a full and complete description of all improvements and any or all substantial changes to the improvements within the District.
SECTION 8: The boundaries of the District are described in the Report on file with the City Clerk, and are defined as the boundaries described in the formation documents of the District, generally: South of Interstate 5; West of County Road 102; and East of County Road 101; within the County of Yolo, State of California. The existing District does not contain any zones and is designated as “Gibson Ranch Landscaping and Lighting District.” SECTION 9: The proposed assessment for Fiscal Year 2025/2026 does not exceed the maximum assessment previously approved, and the assessments are outlined in the Report, which details any changes or increases in the annual assessments.
SECTION 10: The City Council hereby declares its intention to conduct a public hearing concerning the levy of assessments for the District. The City Clerk shall give notice of the time and place of the Public Hearing by causing the publishing of this Resolution once in the Local Newspaper for two consecutive weeks not less than ten (10) days before the date of the hearing, and by posting a copy of this Resolution on the official bulletin board customarily used by the City Council for the posting of notices in accordance with Chapter 3, Section 22626 of the Act.
SECTION 11: Notice is hereby given that a Public Hearing on these matters will be held by the City Council on Tuesday, July 1, 2025 or as soon thereafter as feasible in the City Council Chambers, City Hall, located at 300 First Street, Woodland, California.
PASSED, APPROVED, AND ADOPTED by the City Council of the City of Woodland at a regular meeting held on the 17th day of June 2025 by the following vote:
AYES:
NOES:
ABSENT:
ABSTAIN:
____________________________________
Rich Lansburgh, Mayor
ATTEST: APPROVED AS TO FORM:
_____________________________ ____________________________________ Sarah Lansburgh, CMC, City Clerk Ethan Walsh, City Attorney
City of Woodland
Gibson Ranch
Landscaping and Lighting District
ENGINEER’S ANNUAL LEVY REPORT
FISCAL YEAR 2025/2026
Intent Meeting: May 20, 2025
Public Hearing: June 17, 2025
27368 Via Industria
Suite 200
Temecula, California 92590
T 951.587.3500 | 800.755.6864
F 951.587.3510
www.willdan.com
ENGINEER'S REPORT AFFIDAVIT
Gibson Ranch Landscaping and Lighting District
City of Woodland
Yolo County, State of California
This Report describes the District and services therein including the improvements, budgets, parcels and assessments to be levied for Fiscal Year 2025/2026, as they existed at the time of the passage of the Resolution of Intention. Reference is hereby made to the Yolo County Assessor’s maps for a detailed description of the lines and dimensions of parcels within the District. The undersigned respectfully sub mits the enclosed Report as directed by the City Council.
Dated this ____________ day of ______________, 2025.
Willdan Financial Services
Assessment Engineer
On Behalf of the City of Woodland
By: ________________________________
Chonney Gano
Project Manager, District Administration Services
By: ________________________________
Tyrone Peter
P. E. # C 81888
TABLE OF CONTENTS
I. OVERVIEW 1
A. INTRODUCTION 1
B. COMPLIANCE WITH CURRENT LEGISLATION 1
II. DESCRIPTION OF THE DISTRICT 3
A. BOUNDARIES OF THE DISTRICT 3
B. DESCRIPTION OF THE DISTRICT IMPROVEMENTS AND SERVICES 3 C. IMPROVEMENTS AUTHORIZED BY THE 1972 ACT 3
III. METHOD OF APPORTIONMENT 5
A. GENERAL 5
B. BENEFIT ANALYSIS 7
C. ASSESSMENT METHODOLOGY 10
D. ASSESSMENT RANGE FORMULA 12
IV. DISTRICT BUDGET 15
A. DESCRIPTION OF BUDGET ITEMS 15
B. DISTRICT BUDGET FISCAL YEAR 2025/2026 18
C. SUMMARY OF REVENUE APPLIED FOR FISCAL YEAR 2025/2026 19 APPENDIX A - DISTRICT ASSESSMENT DIAGRAM 20
APPENDIX B - 2025/2026 ASSESSMENT ROLL 20
2025/2026 City of Woodland/Gibson Ranch Landscaping and Lighting District Page 1
I. OVERVIEW
A. INTRODUCTION
The City of Woodland (“City”) annually levies and collects special assessments in order to maintain the improvements within the Gibson Ranch Landscaping and Lighting District (“District”). The District was formed in 1995 and annual assessments are levied pursuant to the Landscape and Lighting Act of 1972, Part 2 of Division 15 of the California Streets and Highways Code (“1972 Act”).
This Engineer’s Annual Levy Report (“Report”) describes the District, any annexations, or changes to the District including substantial changes to the District improvements, and the proposed assessments for Fiscal Year 2025/2026. The proposed assessments are based on the historical and estimated cost to maintain the improvements that provide special benefits to properties within the District. The costs of improvements and the annual levy include all expenditures, deficits, surpluses, revenues, and reserves. Each parcel is assessed proportionately for only those improvements provided and for which the parcel receives benefit based on an established apportionment.
The word “parcel,” for the purposes of this Report, refers to an individual property assigned its own Assessment Number by the County of Yolo Assessor’s Office.
The County of Yolo Auditor/Controller uses Assessment Numbers and specific Fund Numbers, to ide ntify on the tax roll, properties assessed for special district benefit assessments.
Following consideration of public comments and written protests at a noticed public hearing, and review of the Report, the City Council may order amendments to the Report or confirm the Report as submitted. Following final approval of the Report, and confirmation of the assessments, the Council may order the levy and collection of assessments for Fiscal Year 2025/2026 pursuant to the 1972 Act. In such case, the assessment information will be submitted to the County Auditor/Controller, and included on the pr operty tax roll for each benefiting parcel for Fiscal Year 2025/2026.
B. COMPLIANCE WITH CURRENT LEGISLATION
Pursuant to the 1972 Act, the City Council annually conducts a public hearing to accept property owner and public comments and testimony, to review the Engineer’s Report and approve the annual assessments to be levied on the County tax roll for the fiscal year . All assessments contained in this Report and to be approved by the City Council have been prepared in accordance with the 1972 Act and are in compliance with the provisions of the California Constitutional Article XIIID (hereafter referred to as XIIID) (Proposition 218).
2025/2026 City of Woodland/Gibson Ranch Landscaping and Lighting District Page 2 The City has reviewed the provisions o f Article XIIID and has made the following findings and determinations:
Pursuant to Article XIIID Section 5, certain existing assessments are exempt from the substantive and procedural requirements of Article XIIID Section 4 and property owner balloting for the assessments is not required until such time that the assessments are increased. Specifically, the improvements and the annual assessment for maintaining the District improvements were part of the original conditions of development and approved by the original property owner (developer). As such, pursuant to Article XIIID Section 5 (b), the existing assessments were approved by all the property owners at the time the assessment was created (origina lly imposed pursuant to a 100% landowner petition).
Therefore, the pre-existing assessment amounts (Assessment Rates including the Annual Maximum Assessment Cap Formula so approved) are identified as exempt from the procedural requirements of Article XIIID Section 4.
The provisions of Article XIIID do not alter the non -conflicting provisions of the 1972 Act. As such, the Method of Apportionment described in this Report utilizes commonly accepted assessment engineering practices consistent with the 1972 Act and the prov isions of the Article XIIID. The proposed assessments for the current fiscal year are less than the adjusted maximum assessment rate previously approved and adopted for the District. The application of this adjusted maximum assessment rate for the various land uses within the District is described in more detail in Section III. D. of this report. Any proposed assessment that exceeds the adjusted maximum assessment rate is considered an increased assessment.
Pursuant to the provisions of Article XIIID, all new or increased assessments (the incremental increase) are subject to both the substantive and procedural requirements of Article XIIID Section 4.
2025/2026 City of Woodland/Gibson Ranch Landscaping and Lighting District Page 3 II. DESCRIPTION OF THE DISTRICT
A. BOUNDARIES OF THE DISTRICT
The District is located in the southeast portion of the City generally:
• South of Interstate 5; and,
• West of County Road 102; and,
• East of County Road 101.
The District consists of all parcels located in the subdivisions known as Gibson Ranch.
B. DESCRIPTION OF THE DISTRICT IMPROVEMENTS AND SERVICES
The District provides and ensures the continued maintenance, servicing, administration and operation of various landscape and lighting improvements, and associated appurtenances that benefit parcels within the District. The assessable parcels receive benefit from 7.6 acres of parks and recreation facilities throughout the District; sound walls; 50 arterial and collector street lights; 83 neighborhood street lights; entry way and parkway landscaping, arterial and collector street landscaping; street trees an d all appurtenant facilities associated with those improvements. The District through annual assessments budgeted and reviewed each fiscal year funds the continued maintenance of these improvements.
The improvements may include, but are not limited to ground cover, turf, shrubs, trees, gardens, irrigation and drainage systems, play areas and play equipment, picnic areas, park facilities, street lighting facilities, electrical systems, sound walls and associated appurtenances. The services provided include all necessary operations, administration and maintenance required to keep the improvements in a healthy, vigorous, and satisfactory condition including all labor, maintenance materials and equipment, utilities, and administration costs associated with the improvements and the District.
All assessable parcels identified as being within the District, share in both the costs and the benefits of the improvements. The costs associated with the improvements are equitably spread among benefiting parcels within the District. Only parcels that receive special benefit from the improvements are assessed, and ea ch parcel is assessed in proportion to the estimated benefit received. The funds collected are dispersed and used for only the services and operation provided by the District.
C. IMPROVEMENTS AUTHORIZED BY THE 1972 ACT
As applicable or may be applicable to this proposed District, the 1972 Act defines improvements to mean one or any combination of the following:
• The installation or planting of landscaping.
2025/2026 City of Woodland/Gibson Ranch Landscaping and Lighting District Page 4 • The installation or construction of statuary, fountains, and other ornamental structures and facilities.
• The installation or construction of public lighting facilities. • The installation or construction of any facilities which are appurtenant to any of the foregoing or which are necessary or convenient for the maintenance or servicing thereof, including, but not limited to, grading, clearing, removal of debris, the install ation or construction of curbs, gutters, walls, sidewalks, or paving, or water, irrigation, drainage, or electrical facilities.
• The maintenance or servicing, or both, of any of the foregoing. • The acquisition of any existing improvement otherwise authorized pursuant to this section.
Incidental expenses associated with the improvements including, but not limited to:
• The cost of preparation of the report, including plans, specifications, estimates, diagram, and assessment;
• The costs of printing, advertising, and the publishing, posting and mailing of notices;
• Compensation payable to the County for collection of assessments; • Compensation of any engineer or attorney employed to render services; • Any other expenses incidental to the construction, installation, or maintenance and servicing of the improvements;
• Any expenses incidental to the issuance of bonds or notes pursuant to Section 22662.5.
• Costs associated with any elections held for the approval of a new or increased assessment.
The 1972 Act defines "Maintain" or " Maintenance" to mean furnishing of services and materials for the ordinary and usual maintenance, operation, and servicing of any improvement, including:
• Repair, removal, or replacement of all or any part of any improvement. • Providing for the life, growth, health, and beauty of landscaping, including cultivation, irrigation, trimming, spraying, fertilizing, or treating for disease or injury.
• The removal of trimmings, rubbish, debris, and other solid waste. • The cleaning, sandblasting, and painting of walls and other improvements to remove or cover graffiti.
2025/2026 City of Woodland/Gibson Ranch Landscaping and Lighting District Page 5 III. METHOD OF APPORTIONMENT
A. GENERAL
The 1972 Act permits the establishment of assessment districts by agencies for the purpose of providing certain public improvements that include the construction, maintenance and servicing of public lights, landscaping and appurtenant facilities. The 1972 Act further requires that the cost of these improvements be levied according to benefit rather than assessed value:
“The net amount to be assessed upon lands within an assessment district may be apportioned by any formula or method which fairly distributes the net amount among all assessable lots or parcels in proportion to the estimated benefits to be received by each such lot or parcel from the improvements.”
The formula used for calculating assessments in this District therefore reflects the composition of the parcels, and the improvements and services provided, to fairly apportion the costs based on benefit to each parcel.
California Constitution
The costs to operate and maintain the District improvements are identified and allocated to properties within the District based on special benefit. The improvements provided and for which properties are to be assessed are identified as local landscaping and lighting improvements and related amenities that were installed in connection with the development of the properties and/or would otherwise be required for the development of those properties. The District assessments and method of apportionment is base d on the premise that these improvements would otherwise not have been required without the development or planned development of those parcels.
Article XIIID Section 2 (d) defines District as follows:
“District means an area determined by an agency to contain all parcels which will receive a special benefit from a proposed public improvement or property-related service”;
Article XIIID Section 2 (i) defines Special Benefit as follows:
“Special benefit” means a particular and distinct benefit over and above general benefits conferred on real property located in the district or to the public at large. General enhancement of property value does not constitute “special benefit.”
Article XIIID Section 4 (a) defines proportional special benefit assessments as follows:
2025/2026 City of Woodland/Gibson Ranch Landscaping and Lighting District Page 6
“An agency which proposes to levy an assessment shall identify all parcels which will have a special benefit conferred upon them and upon which an assessment will be imposed. The proportionate special benefit derived by each identified parcel shall be dete rmined in relationship to the entirety of the capital cost of a public improvement, the maintenance and operation expenses of a public improvement, or the cost of the property related service being provided. No assessment shall be imposed on any parcel which exceeds the reasonable cost of the proportional special benefit conferred on that parcel.”
To identify and determine the proportional special benefit to each parcel within the District, it is necessary to consider the entire scope of the improvements provided as well as the properties that benefit from those improvements. The improvements and the associated costs described in this Report, have been reviewed, identified and allocated based on a benefit rationale and calculations that proportionally allocate the net cost of only those improvements determined to be of special benefit to properties within the District. The various public improvements and the associated costs have been identified as either “general benefit” (not assessed) or “special benefit”.
California Constitution Article XIIID Assessment Exemption
In accordance with the California Constitution Article XIIID Section 5, certain assessments existing on the effective date of Article XIIID (July 1, 1997), shall be exempt from the procedures and approval process set forth in Section 4 of Article XIIID of the Constitution. Prior to levying the District assessments for Fiscal Year 1997/1998, the City carefully reviewed the District improvements and the corresponding assessments and determined that the assessments being levied and collected annually for this District were part of the original conditions of development and approved by the developer (a 100% landowner petition). Therefore, the City determined that the existing District assessments shall be exempt from the procedures and approval process set forth in Section 4 of Article XIIID pursuant to Section 5 (b):
“Any assessment imposed pursuant to a petition signed by the persons owning all of the parcels subject to the assessment at the time the assessment is initially imposed. Subsequent increases in such assessments shall be subject to the procedures and approval process set forth in Section 4.” As such, the existing assessment rates including the annual maximum assessment cap formula for this District that was previously approved and in place prior to the July 1, 1997 effective date of Article XIIID and are exempt from the procedural and approval process set forth in Article XIIID Section 4 until such time that the assessment is increased above the adjusted annual maximum assessment rates for the existing parcels. It has also been
2025/2026 City of Woodland/Gibson Ranch Landscaping and Lighting District Page 7 determined that the properties within the District are proportionally assessed for only improvements that provide a special benefit to those properties and therefore the assessments meet the substantive requirements of Article XIIID.
Properties which may be annexed to the District in the future, if any, would be subject to a new assessment and such assessments must comply with the procedural and approval process set forth in Article XIIID Section 4.
B. BENEFIT ANALYSIS
The local improvements provided by this District and for which properties will be assessed have been identified as necessary, desired and/or required for the orderly development of the properties within the District to their full potential, consistent with the development plans and applicable portions of the City’s General Plan.
Special Benefits
Landscaping Special Benefits
The ongoing maintenance of the local landscaped areas within the District provide aesthetic benefits to the properties within the District providing a more pleasant environment to walk, drive, live, and work. The primary function of these landscape improve ments and related amenities is to serve as an aesthetically pleasing enhancement and green space for the benefit of the immediately surrounding properties and developments for which the improvements were constructed and installed and/or were facilitated by the development or potential development of the properties within the District.
These improvements are an integral part of the physical environment associated with the parcels in the District and while some of these improvements may in part be visible to properties outside the District and/or occasionally accessed by the general public as is the case with the landscaped areas within parks, collectively if these improvements are not properly maintained, it is the parcels within the District that would be ae sthetically burdened. Additionally, the local street landscaping serves as a pleasant aesthetic amenity that enhances the approach to the parcels and in many cases, serve as both a physical buffer as well as a sound reduction buffer between the roadways an d the properties in the District. Likewise, the landscaped areas in this District may include or incorporate various landscaped parks, green spaces, slopes, or trails that provide visually pleasing open space areas that serve as an extension of the physica l attributes of the parcels assessed, such as their front or rear yards and provide a greater opportunity for recreation. As a result, the maintenance of these landscaped improvements provides particular and distinct benefits to the properties and developm ents within the District.
2025/2026 City of Woodland/Gibson Ranch Landscaping and Lighting District Page 8 Park Special Benefits
Parks and related amenities provide properties within the District the special benefit of nearby access to recreational facilities and spaces which are too specialized and/or large to be maintained within the individual properties and would be cost prohibitive to include within individual property development, including:
• Exercise facilities/space such as sports complexes, parkland areas and trails not typically found on individual parcels.
• Substantial outdoor areas increase the available recreational space and outdoor facilities, (picnic areas, playground equipment, open turf areas, sports fields and full-size courts, etc.), that are typically limited on individual parcels.
• Facilities (activity centers, parks) available for large gatherings, meetings and community events that could otherwise not be accommodated by the individual properties.
These facilities expand the use of each property within the District by providing these properties with access to desirable recreational facilities beyond those that can conveniently be included on a home or businesses lot. The common - use development of these facilities through the District, frees property owners from the burden of having to provide extensive privately -owned recreation facilities or having a property that lacks access to such facilities. The availability and proximity of the facilities is a distinct special benefit to the assessed parcels because the assessed parcels, unlike parcels outside the District are within the immediate service area of the facilities and can easily use the facilities as a substitute for (and enhancement of) recreational facilities that would otherwise need to be provided on the parcel (or simply foregone). Because each assessed parcel is in close proximity to the improvements and facilities, these park and recreation improvements are like an extension of the front an d back lawns of the parcels. They are not remote, but available for frequent and everyday use with minimal travel.
Street Lighting Special Benefits
Likewise, street lighting in the District is primarily useful for illuminating the streets that provide access to the properties in the District as well as the sidewalks and parking lanes associated with those properties. While it is recognized that street lights and traffic signals serve in part to enhance traffic safety, installation and construction of street lights are for the most part, required by the development of properties and these improvements provide three main special benefits to those properties: (i) property security benefit, (ii) pedestrian safety benefit, and (iii) parkway/roadway access benefit.
Furthermore, because traffic circulation in the City is largely the result of local traffic to and from these properties by the property owners an d guests, it is reasonable to assume that these properties derive a particular and distinct benefit from the local street lights that support the safe access to the properties
2025/2026 City of Woodland/Gibson Ranch Landscaping and Lighting District Page 9 and essentially all pedestrians and parking vehicles in the lit areas will, after dark, be directly associated with the assessed properties. As a result, the maintenance of the local street lighting improvements is a particular and distinct benefit to the properties and developments within the District.
Collectively these landscaping and lighting improvements and related assessments enhance the security, overall use, presentation and marketability of the properties, and ensure the long -term cost-efficiency of services that is obtained through the City pro vided maintenance (economy of scale), and the regulatory restrictions on future cost increases.
The annual assessments outlined in this Report are based on the estimated costs to provide necessary services, operation, administration, and maintenance required to ensure the satisfactory condition and quality of each improvement.
The special benefits associated with the parks and landscaping improvements are specifically:
• Enhanced desirability of properties through association with the improvements.
• Improved aesthetic appeal of properties within the District providing a positive representation of the area.
• Enhanced adaptation of the urban environment within the natural environment from adequate green space and landscaping.
• Environmental enhancement through improved erosion resistance, and dust and debris control.
• Increased sense of pride in ownership of property within the District resulting from well -maintained improvements associated with the properties.
• Reduced criminal activity and property-related crimes (especially vandalism) against properties in the District through well -maintained surroundings and amenities.
• Enhanced environmental quality of the parcels by moderating temperatures, providing oxygenation and attenuating noise.
The special benefits of street lighting are the convenience, safety, and security of property, improvements, and goods. Specifically:
• Enhanced deterrence of crime and the aid to police protection. • Increased nighttime safety on roads and highways.
• Improved ability of pedestrians and motorists to see. • Improved ingress and egress to property.
• Reduced vandalism and other criminal acts and damage to improvements or property.
2025/2026 City of Woodland/Gibson Ranch Landscaping and Lighting District Page 10 • Improved traffic circulation and reduced nighttime accidents and personal property loss.
• Increased promotion of business during nighttime hours in the case of commercial properties.
All of the preceding special benefits contribute to a specific enhancement and desirability of each of the assessed parcels within the District.
C. ASSESSMENT METHODOLOGY
Pursuant to the 1972 Act, the costs of the District may be apportioned by any formula or method, which fairly distributes the net amount to be assessed, among all assessable parcels in proportion to the estimated special benefits to be received by each such parcel from the improvements. The special benefit formula used within the District should reflect the composition of the parcels, and the improvements and services provided, to fairly proportion the costs based on estimated special benefit to each parcel.
The cost to provide maintenance and services of the improvements within the District are fairly and equitably distributed among each assessable parcel based upon the estimated special benefit received by each parcel.
Equivalent Dwelling Units - To equitably spread special benefit to each parcel, it is necessary to establish a relationship between the various types of properties within the District and the improvements that benefit those properties. Each parcel within the District is assigned an Equivalent Dwelling Unit (“EDU”) factor that reflects its land use, size and development or, development potential. Parcels that receive special benefit from the various District improvements are proportionately assessed for the cost of those improvements based on their calculated EDU. The EDU method of assessment for this District uses the Single Family Residential parcel as the basic unit of assessment. A Single Family Residential parcel equals one (1) EDU. Every other land -use is assigned an EDU factor based on an assessment formula that equates the property’s specific land -use and relative special benefits compared to the Single Family Residential parcel.
The EDU method of apportioning special benefits is typically seen as the most appropriate and equitable assessment methodology for districts formed under the 1972 Act, as the benefits to each parcel from the improvements is apportioned as a function of lan d-use type, size, and development. The following table provides a listing of land use types, the EDU factors applied to that land use and the multiplying factor used to calculate each parcel’s individual EDU for each improvement provided in the District.
2025/2026 City of Woodland/Gibson Ranch Landscaping and Lighting District Page 11
LAND USES AND EQUIVALENT DWELLING UNITS
Park and
Recreation
Facilities
Arterial and Collector Neighborhood
Street
Lighting Multiplier Land Use
Landscaping
Facilities
Lighting
Facilities
Single Family Residential 1.000 1.000 1.000 1.000 Units Multi-Family Residential 0.670 N/A 0.700 N/A Units
Commercial/Institution 2.070 N/A 15.250 N/A Acreage
Single Family Vacant 0.500 0.500 0.500 N/A Per Planned Unit Multi Family Vacant 0.330 N/A 0.350 N/A Per Planned Unit Commercial Vacant 1.040 N/A 7.625 N/A Acreage
EDU Application by Land Use
Single Family Residential - This land use type is charged 1.0 EDU per Unit, for all improvements within the District. This is the base value that all other land use types are compared and weighted against (i.e. EDU).
Multi-family Residential - This land use type is charged 0.670 EDU per Unit, for Park and Recreation Facilities, and 0.700 EDU per Unit for Arterial and Collector Street Lighting Facilities. Multifamily Residential parcels are not assessed for Arterial and Collector Street Landscap ing Facilities, Neighborhood Street Lighting and Neighborhood Street Trees.
Commercial/Institution - This land use type is charged at 2.07 EDU per acre for Park and Recreation Facilities; and 15.250 EDU per acre for Arterial and Collector Street Lighting Facilities. Commercial/Institution parcels are not assessed for Arterial and Collector Street Landsca ping Facilities, Neighborhood Street Lighting and Neighborhood Street Trees.
Single Family Vacant - This land use type is charged at 0.5 EDU per Planned Unit for Park and Recreation Facilities; Arterial and Collector Street Lighting Facilities; and Arterial and Collector Street Landscaping Facilities.
Single Family Vacant parcels are not assessed for Ne ighborhood Street Lighting and Neighborhood Street Trees.
Multi-family Vacant - This land use type is charged at 0.33 EDU per Planned Unit for Park and Recreation Facilities; and 0.35 EDU per Planned Unit for Arterial and Collector Street Lighting Facilities. Multifamily Vacant parcels are not assessed for Arterial and Collector Stre et Landscaping Facilities, Neighborhood Street Lighting and Neighborhood Street Trees.
Commercial Vacant - This land use type is charged 1.04 EDU per Acre for Park and Recreation Facilities; and 7.625 EDU per Acre for Arterial and Collector Street Lighting Facilities. Commercial Vacant parcels are not assessed for Arterial and Collector Street Landscaping Facil ities, Neighborhood Street Lighting and Neighborhood Street Trees.
2025/2026 City of Woodland/Gibson Ranch Landscaping and Lighting District Page 12 D. ASSESSMENT RANGE FORMULA
Any new or increased assessments require certain noticing and meeting requirements by law. Legislative changes of the Brown Act in 1993/ 1994 changed the definition of the term “new or increased assessment” to exclude certain conditions. These conditions included “any assessment that does not exceed an assessment formula or range of assessments previously adopted by the agency or approved by th e voters in the area where the assessment is imposed.” This definition for a new or increased assessment was also addressed in Senate Bill 919 (the implementing legislation for Proposition 218).
When the District was formed in 1995, an Assessment Range Formula was adopted as part of the annual assessments and is applied to all future assessments within the District. The purpose of establishing an Assessment Range Formula is to provide for reasonab le increase and inflationary adjustment to annual assessments without requiring costly noticing and mailing procedures, which could add to the District costs and assessments. The following describes the Assessment Range Formula:
The maximum amount of assessment per parcel in 1995 that could be levied in any fiscal year in compliance with the notice requirements of the State of California Government Code Section 54954.6, Subsection (a) is calculated using the formula indicated below. These maximum amounts are increased in the formula by an inflation factor using the Engineering News Record Common Labor Cost Index (CCI) within the Construction Cost (CC) beginning at the year of adoption of 1995.
Annual Maximum Assessment Cap Formula
If,
1) prior to June 30, 2005 (assumed build out); or
2) a notice of the annual hearing that contains those items described in Government Code Section 54954.6 (c) (2) is mailed to all owners of property within the assessment district at least 45 days prior to the hearing; Then, the maximum amount shall be:
((Starting Assessment Fiscal Year 1995/ 1996) + (Annual Increase Factor x Number of Years since 1995)) x (Engineering News Record Common Labor Cost Index Inflation Factor (CC Jan. - Year/CC Jan. - 95)) Otherwise,
the maximum amount shall be the assessment amount in the prior year.
A further explanation of the annual Assessment District budgeting process and Annual Maximum Assessment Cap Formula, which was part of the City’s staff report to the City Council at the public hearing on January 3, 1995, during which the City Council adopt ed the amended Engineering Report, which included Appendix D. Annual Maximum Assessment Cap formula in Appendix D is summarized below.
2025/2026 City of Woodland/Gibson Ranch Landscaping and Lighting District Page 13 The Annual Maximum Assessment Cap Formula has two components:
(1) A fixed “Planned Scope Increase” factor to account for the phase -in, over a projected 10 year period of public facilities being maintained by the District. This factor allows for the orderly and known increases that are expected to occur between format ion of the District and the year 2005 ( build out ). The Maximum Assessments due to this factor are shown in Table A below.
(2) A variable “Cost of Services” factor to account for changes (up or down) in the costs of goods and services. This factor allows the District to continue to provide the same scope of services, despite normal changes in labor rates, utility rates, and the cost of equipment and materials required by the District. This factor continues for the duration the District, but note that it allows for increases and decreases in the cost of goods and services, not just cumulative increases.
Beginning Fiscal Year 2006/2007 and each fiscal year thereafter, the Maximum Assessment Rate will be recalculated and a new Maximum Assessment Rate established for the fiscal year utilizing the 2 nd component of the Assessment Range Formula described above (2). The Maximum Assessment Rate shall be increased based on Engineering News Record Labor Cost Inflation Factor from January of the prior year to January of the current year. The Maximum Assessments rate due to this factor is shown in Table B below.
Table A
The following table reflects the Maximum Assessment Cap Formula used through FY 2005/2006 in accordance with Table A of the Amended Engineer’s Report for the District.
MAXIMUM ASSESSMENT CAP FOR FY 2005/06 BASED ON ANNUAL
INCREASE FACTOR
Land Use
Category
Starting Assessment
Fiscal Year
1995/1996
Annual
Increase
Factor
Number of
Years Since
1995/1996
Inflation
Adjustment
Factor (1)
Maximum
Assessment
for Fiscal Year
2005/2006
Single Family
Residential
$110.50 per recorded
map lot $6.46 10 34.28% $235.12
(1) Engineering News Record Labor Cost Index Inflation Factor (CC Jan. - Year/CC Jan. - 1995)
2025/2026 City of Woodland/Gibson Ranch Landscaping and Lighting District Page 14 Table B
The following table reflect s the history of Maximum Assessment Cap formula used for FY 2006/2007 through FY 2025/2026.
MAXIMUM ASSESSMENT CAP FOR FY 2006/2007 THROUGH 2025/2026
BASED ON INFLATION FACTOR
Fiscal
Year Month Year CC (1)
Change from
Prior CC
Increase/Decrease
Percentage
Maximum
Assessment
2005/06 Jan 2005 8,229.62 N/A N/A $235.12
2006/07 Jan 2006 8,468.45 2.902% 2.902% $241.94
2007/08 Jan 2007 9,100.68 7.466% 7.466% $260.01
2008/09 Jan 2008 9,133.56 0.361% 0.360% $260.95
2009/10 Jan 2009 9,769.42 6.962% 6.960% $279.11
2010/11 Jan 2010 9,720.42 -0.502% -0.502% $277.71
2011/12 Jan 2011 10,116.29 4.073% 4.073% $289.02
2012/13 Jan 2012 10,207.79 0.904% 0.904% $291.64
2013/14 Jan 2013 10,360.84 1.499% 1.499% $296.01
2014/15 Jan 2014 10,896.34 5.168% 5.168% $311.31
2015/16 Jan 2015 11,173.16 2.540% 2.540% $319.22
2016/17 Jan 2016 11,153.41 -0.177% -0.177% $318.65
2017/18 Jan 2017 11,609.44 4.088% 4.089% $331.68
2018/19 Jan 2018 22,993.00 2.569% 2.569% $340.21
2019/20 Jan 2019 23,531.38 2.342% 2.342% $348.17
2020/21 Jan 2020 23,917.29 1.640% 1.640% $353.87
2021/22 Jan 2021 24,037.06 0.501% 0.501% $355.64
2022/23 Jan 2022 24,365.52 1.366% 1.366% $360.50
2023/24 Jan 2023 24,634.46 1.104% 1.104% $364.48
2024/25 Jan 2024 25,080.22 1.809% 1.809% $371.08
2025/26 Jan 2025 25,858.16 3.1018% 3.102% $382.59
(1) Index through 2017/18 based on Construction Cost Index, adjusted to Common Labor Cost Index starting in 2018/19.
The Levy per EDU, or Rate, applied to each parcel is the result of dividing the total Balance to Levy, by the sum of the EDU’s applicable to each improvement provided by the District for the fiscal year. This Rate is multiplied by each parcel’s individual EDU to determine the parcel’s levy amount. The following formulas are used to calculate the assessment for each parcel:
Total Balance to Levy / Total EDU = Levy per EDU
Parcel EDU x Levy per EDU = Parcel Levy Amount
2025/2026 City of Woodland/Gibson Ranch Landscaping and Lighting District Page 15 IV. DISTRICT BUDGET
A. DESCRIPTION OF BUDGET ITEMS
The following is a brief description of the costs associated with the improvements and services funded through the District.
DIRECT COSTS:
Maintenance Costs/Labor — Includes all regularly scheduled labor and general maintenance cost including all wages, salaries, benefits and contract services required to properly maintain and ensure the satisfactory condition of all improvements and appurtenant facilities.
Utilities — The furnishing of water and electricity required for the operation and maintenance of the improvements and facilities.
Equipment and Supplies — Includes all, materials, supplies, (e.g. pipe, fertilizer, insecticides, fuel, cleaning material etc.), and equipment, (e.g. communication, small tools, rentals, machinery etc.), required to operate, maintain and ensure the satisfactory condition of all i mprovements and appurtenant facilities.
Repairs and Miscellaneous Expenses — This item includes repairs to the improvements and facilities that are not included in the yearly maintenance costs. This may include repair of damaged amenities due to vandalism, storms, etc. Also included may be planned upgrades or replacements of the improvements and equipment that provide a direct benefit to the District.
ADMINISTRATION COSTS:
District Administration — May include all or a portion of the administrative and professional service costs associated with the coordination of District services and operations including response to public concerns and education and procedures associated with the levy and collecti on of assessments. This budget item also includes the costs of contracting with professionals to provide administrative, legal or engineering services specific to the District.
County Administration Fee — This is the cost to the District for the County to collect assessments on the property tax bills.
LEVY BREAKDOWN:
Reserve Collection/ (Contribution) — The 1972 Act pursuant to Chapter 1, Article 4 Section 22569 (a), provides for a District Reserve Fund. This Reserve Fund provides for the collection of funds to operate the District from the time period of July 1 (beginning of the Fiscal Year) through December 10th or when the County provides the City with the first installment of assessments collected from the property tax bills (typically January or February). Negative amounts shown for this budget item represent transfers
2025/2026 City of Woodland/Gibson Ranch Landscaping and Lighting District Page 16 from the Reserve Fund that reduces the Balance to Levy. Maintaining a fully funded Reserve eliminates the need for the City to transfer funds from non- District accounts to pay for operational expenses during the first half of the fiscal year and also provides the District with sufficient funds to address any unforeseen or unusual expenditures that may occur during the year.
General Fund Re plenishment(Contribution) — This item represents repayments of amounts that had been temporarily advanced to the District from other revenue sources (usually the General Fund) or represents funds being loaned to the District for the current Fiscal Year that must b e repaid by future assessments. Similar to the Reserve Collection/ (Contribution) line item, this item directly impacts the Reserve Fund Balances either positively or negatively.
Repayments are shown as a positive number and represent additional money being collected in the current annual assessment to repay a prior loan. These loans are typically for capital improvement expenditures or unforeseen expenditures incurred in prior years and Reserve Fund monies were not sufficient to cover the expenses. To ensure the ongoing operation and maintenance of the improvements, the City may advance funds to the District as a temporary loan to meet current expenditures, and collect repayment of the loan through the annual assessments the following year or possibly over several years. Generally, all available Reserve Funds are exhausted before a temporary loan is advanced to the District and the Beginning Reserve Fund Balance will be a negative n umber indicating the loan amount is still outstanding. A loan for the current fiscal year (Contribution) is shown as a negative number. If the District is expected to incur significant expenditures in the current fiscal year for special services or capital improvements (upgrades or refurbishing of the improvements) and the proposed assessment revenues (annual assessments) and/or available Reserve Funds are not sufficient to cover the expenditures, the City may advance funds to the District as a temporary loan to meet the proposed expenditures. Generally, all available Reserve Funds must be exhausted before a temporary loan is advanced to the District and any funds temporarily loaned in excess of the available Reserve F unds will be reflected as a negative End ing Reserve Fund Balance. This negative Reserve Fund Balance will be repaid and replenished through future assessment revenues.
Balance to Levy — This is the total amount to be levied and collected through assessments for the current fiscal year. The Balance to Levy represents the sum of Total Direct and Administration Costs, the Reserve Collection/ ( Contribution), Replenishment/ (Contribution), and Other Revenue Sources.
2025/2026 City of Woodland/Gibson Ranch Landscaping and Lighting District Page 17 DISTRICT STATISTICS:
Total Number of Parcels — The total number of parcels within the District.
Total Parcels Levied — The total number of parcels within the District that are assessed. Non-assessable lots or parcels include properties that have been determined to receive no special benefits from the improvements, and may include land principally encumbered by public or other right-of-way’s or easements, common areas, and/or parcels that have restricted use or development potential.
Total Equivalent Dwelling Units — The typical single -family residential parcel is assigned one (1.0) EDU. Every other land-use or property type is converted to EDU’s based on an assessment formula that equates the property’s specific development status, type of development (land-use), and size of the property, as compared to typical single-family residential parcel.
Levy per EDU — This amount represents the assessment rate being applied to each parcel. The Levy per EDU is the result of dividing the total Balance to Levy, by the sum of the Total EDU to be assessed.
RESERVE INFORMATION:
Operating Reserve Balance — The Operating Reserve Balance eliminates the need for the City to transfer funds from non-District accounts to pay for District charges during the first half of the fiscal year. The Reserve Balance allows the District to retain sufficient funds to operate the District from the time period of July 1 (beginning of the Fiscal Year) through January or February (when the County provides the City with the first installment of assessments collected from the property tax bills). Additional funds may be collected each year to ensure adequate operating funds are available or the funds may be used to reduce the Balance to Levy. Using reserve amounts in this way allows the Levy rate to remain fairly constant, although District costs may fluctuate. The Previous Reserve Balance reflects the projected funds available at the beginning of the current fiscal year (based on the projected revenues and expenses from the prior fiscal year). The Estimated Ending Reserve Balance reflects the projected funds that are anticipated at the end of the current fiscal year (assuming all revenues and expenditures occur as budgeted).
2025/2026 City of Woodland/Gibson Ranch Landscaping and Lighting District Page 18 B. DISTRICT BUDGET FISCAL YEAR 2025/2026
(1) Levy per EDU shown above is based on FY 2025/2026 budget. (2) Totals may not foot due to rounding, the County of Yolo requires an even penny.
Note: This District’s maximum rate ha s been increased by Engineering News Record Labor Cost Index Inflation Factor.
Please reference page 12 through page 14 of this report for more detailed information.
Park and Arterial and Arterial and Neighborhood
Recreational Collector Street Collector Street Street TOTAL BUDGET ITEMS Facilities Landscaping Street Lighting Lighting DISTRICT
DIRECT COSTS
Maintenance Costs/Labor $397,823.80 $70,204.20 $15,477.30 $36,113.70 $519,619.00 Utilities 266,930.16 29,658.91 9,562.50 22,312.50 328,464.07 Equipment & Supplies 18,895.50 2,099.50 1,770.00 4,130.00 26,895.00 Repairs/Miscellaneous Expenses 71,114.92 7,901.66 4,092.13 9,548.29 92,657.00 Direct Costs (Subtotal) $754,764.39 $109,864.27 $30,901.93 $72,104.49 $967,635.07
ADMINISTRATION COSTS
District Administration $17,661.60 $1,962.40 $0.00 $0.00 $19,624.00 County Administration Fee 1,683.90 187.10 30.00 70.00 1,971.00 Administration Costs (Subtotal) $19,345.50 $2,149.50 $30.00 $70.00 $21,595.00
LEVY BREAKDOWN
Total Direct and Admin. Costs $774,109.89 $112,013.77 $30,931.93 $72,174.49 $989,230.07 Reserve Collection/(Contribution) (176,769.52) (33,885.61) 0.00 0.00 (210,655.13) General Fund Replenishment/(Contribution) 0.00 0.00 34,181.52 39,596.86 73,778.37 Balance to Levy $597,340.37 $78,128.15 $65,113.44 $111,771.35 $852,353.32
DISTRICT STATISTICS
Total Number of Parcels 1,971 1,955 1,971 1,955
Total Parcels Levied 1,967 1,951 1,967 1,951
Total Equivalent Dwelling Units 2,291.25 1,951.00 2,653.17 1,951.00 Levy Per EDU(1)(2)
$260.70 $40.05 $24.54 $57.29 $382.58
Prior Year Levy Per EDU $252.87 $38.84 $23.80 $55.57 $371.08 Maximum Assessment Per EDU $260.71 $40.05 $24.54 $57.29 $382.59 Prior Year Maximum Assessment Per EDU $252.87 $38.84 $23.80 $55.57 $371.08 Percent (%) change in Max Rate 3.10% 3.10% 3.10% 3.10% 3.10%
RESERVE INFORMATION
Beginning Operating Reserve Balance $173,533.24 $25,110.27 $6,934.05 $16,179.45 $221,757.02 Reserve Fund Collection/(Contribution) (176,769.52) (33,885.61) 0.00 0.00 (210,655.13) Ending Operating Reserve Balance ($3,236.27) ($8,775.34) $6,934.05 $16,179.45 $11,101.89
2025/2026 City of Woodland/Gibson Ranch Landscaping and Lighting District Page 19
C. SUMMARY OF REVENUE APPLIED FOR FISCAL YEAR
2025/2026
Based on the Budget for fiscal year 2025/2026 and the established Method of Apportionment, the following table provides a summary of the assessment revenues generated by each of the various land uses within the District.
Land Use
Park and
Recreational
Facilities
Arterial and
Collector
Street
Landscaping
Arterial and
Collector
Street
Lighting
Neighborhood
Street
Lighting
Total
Revenue (1)
Single Family Residential 508,633.24 78,128.15 47,880.66 111,771.35 746,413.41 Multi-Family Residential 74,411.37 0.00 7,318.45 0.00 81,729.82 Commercial/Institution 14,295.76 0.00 9,914.33 0.00 24,210.09 Commercial Vacant 0.00 0.00 0.00 0.00 0.00
Total $597,340.37 $78,128.15 $65,113.44 $111,771.35 $852,353.32 (1) Totals may not foot due to rounding.
2025/2026 City of Woodland/Gibson Ranch Landscaping and Lighting District Page 20
APPENDIX A - DISTRICT ASSESSMENT DIAGRAM
An Assessment District Diagram has been prepared for the District in the format required by the 1972 Act, and is on file with the City Clerk, and by reference is made part of this Report. The Assessment Diagram is available for inspection at the Office of the City Clerk, during normal business hours.
APPENDIX B - 2025/2026 ASSESSMENT ROLL
Parcel identification, for each lot or parcel within the District, shall be the parcel as shown on the County Assessor’s Map for the year in which this Report is prepared.
Non-assessable lots or parcels include land principally encumbered by public or utility rights-of-way and common areas. These parcels will not be assessed.
A listing of parcels assessed within the District, along with the proposed assessment amounts, is included on the following pages and has been identified as “Fiscal Year 2025/2026 Preliminary Assessment Roll”.
Assessor's Parcel Number Situs Address EBU Max Tax Charge 027-490-001-000 2 ARELLANO CT 1.0 $382.58 $382.58
027-490-002-000 6 ARELLANO CT 1.0 382.58 382.58
027-490-003-000 10 ARELLANO CT 1.0 382.58 382.58
027-490-004-000 14 ARELLANO CT 1.0 382.58 382.58
027-490-005-000 18 ARELLANO CT 1.0 382.58 382.58
027-490-006-000 22 ARELLANO CT 1.0 382.58 382.58
027-490-007-000 26 ARELLANO CT 1.0 382.58 382.58
027-490-008-000 939 FARNHAM AVE 1.0 382.58 382.58
027-490-009-000 935 FARNHAM AVE 1.0 382.58 382.58
027-490-010-000 931 FARNHAM AVE 1.0 382.58 382.58
027-490-011-000 927 FARNHAM AVE 1.0 382.58 382.58
027-490-012-000 1928 MAXWELL AVE 1.0 382.58 382.58
027-490-013-000 1932 MAXWELL AVE 1.0 382.58 382.58
027-490-014-000 1936 MAXWELL AVE 1.0 382.58 382.58
027-490-015-000 1940 MAXWELL AVE 1.0 382.58 382.58
027-490-016-000 1944 MAXWELL AVE 1.0 382.58 382.58
027-490-017-000 1948 MAXWELL AVE 1.0 382.58 382.58
027-490-018-000 1952 MAXWELL AVE 1.0 382.58 382.58
027-490-019-000 1956 MAXWELL AVE 1.0 382.58 382.58
027-490-020-000 900 BURNS WAY 1.0 382.58 382.58
027-490-021-000 904 BURNS WAY 1.0 382.58 382.58
027-490-022-000 908 BURNS WAY 1.0 382.58 382.58
027-490-023-000 912 BURNS WAY 1.0 382.58 382.58
027-490-024-000 916 BURNS WAY 1.0 382.58 382.58
027-490-025-000 920 BURNS WAY 1.0 382.58 382.58
027-490-026-000 1969 WITHAM DR 1.0 382.58 382.58
027-490-028-000 1947 MAXWELL AVE 1.0 382.58 382.58
027-490-029-000 1943 MAXWELL AVE 1.0 382.58 382.58
027-490-030-000 1939 MAXWELL AVE 1.0 382.58 382.58
027-490-031-000 1935 MAXWELL AVE 1.0 382.58 382.58
027-490-036-000 1973 WITHAM DR 1.0 382.58 382.58
027-490-037-000 1977 WITHAM DR 1.0 382.58 382.58
027-490-038-000 1981 WITHAM DR 1.0 382.58 382.58
027-490-039-000 1985 WITHAM DR 1.0 382.58 382.58
027-490-040-000 1989 WITHAM DR 1.0 382.58 382.58
027-490-041-000 1993 WITHAM DR 1.0 382.58 382.58
027-490-042-000 931 WITHAM DR 1.0 382.58 382.58
027-490-044-000 1967 SCHLOTZ CT 1.0 382.58 382.58
027-490-045-000 1971 SCHLOTZ CT 1.0 382.58 382.58
027-490-046-000 1975 SCHLOTZ CT 1.0 382.58 382.58
027-490-047-000 1979 SCHLOTZ CT 1.0 382.58 382.58
027-490-048-000 1983 SCHLOTZ CT 1.0 382.58 382.58
027-490-049-000 1987 SCHLOTZ CT 1.0 382.58 382.58
027-490-050-000 1991 SCHLOTZ CT 1.0 382.58 382.58
027-490-051-000 1995 SCHLOTZ CT 1.0 382.58 382.58
027-490-052-000 1996 SCHLOTZ CT 1.0 382.58 382.58
027-490-053-000 1992 SCHLOTZ CT 1.0 382.58 382.58
027-490-054-000 1988 SCHLOTZ CT 1.0 382.58 382.58
027-490-055-000 1984 SCHLOTZ CT 1.0 382.58 382.58
027-490-056-000 1980 SCHLOTZ CT 1.0 382.58 382.58
027-490-057-000 1976 SCHLOTZ CT 1.0 382.58 382.58
027-490-058-000 1972 SCHLOTZ CT 1.0 382.58 382.58
027-490-059-000 1968 SCHLOTZ CT 1.0 382.58 382.58
027-500-001-000 30 ROMAN CT 1.0 382.58 382.58
027-500-002-000 26 ROMAN CT 1.0 382.58 382.58
027-500-003-000 22 ROMAN CT 1.0 382.58 382.58
027-500-004-000 18 ROMAN CT 1.0 382.58 382.58
027-500-005-000 14 ROMAN CT 1.0 382.58 382.58
027-500-006-000 10 ROMAN CT 1.0 382.58 382.58
027-500-007-000 6 ROMAN CT 1.0 382.58 382.58
City of Woodland
Gibson Ranch Landscaping and Lighting District
Fiscal Year 2025/2026 Preliminary Assessment Roll
Gibson Ranch FY 2025/2026 Preliminary Assessment Roll Page 1 of 33
Assessor's Parcel Number Situs Address EBU Max Tax Charge City of Woodland
Gibson Ranch Landscaping and Lighting District
Fiscal Year 2025/2026 Preliminary Assessment Roll
027-500-008-000 932 FARNHAM AVE 1.0 382.58 382.58
027-500-009-000 936 FARNHAM AVE 1.0 382.58 382.58
027-500-010-000 50 ROMAN CT 1.0 382.58 382.58
027-500-011-000 46 ROMAN CT 1.0 382.58 382.58
027-500-012-000 42 ROMAN CT 1.0 382.58 382.58
027-500-013-000 38 ROMAN CT 1.0 382.58 382.58
027-500-014-000 34 ROMAN CT 1.0 382.58 382.58
027-500-015-000 960 FARNHAM AVE 1.0 382.58 382.58
027-500-016-000 956 FARNHAM AVE 1.0 382.58 382.58
027-500-017-000 952 FARNHAM AVE 1.0 382.58 382.58
027-500-018-000 948 FARNHAM AVE 1.0 382.58 382.58
027-500-019-000 54 ROMAN CT 1.0 382.58 382.58
027-500-020-000 1936 WITHAM DR 1.0 382.58 382.58
027-500-021-000 1940 WITHAM DR 1.0 382.58 382.58
027-500-022-000 1944 WITHAM DR 1.0 382.58 382.58
027-500-023-000 1948 WITHAM DR 1.0 382.58 382.58
027-500-024-000 1952 WITHAM DR 1.0 382.58 382.58
027-500-025-000 1956 WITHAM DR 1.0 382.58 382.58
027-500-026-000 1960 WITHAM DR 1.0 382.58 382.58
027-500-027-000 1964 WITHAM DR 1.0 382.58 382.58
027-500-028-000 1968 WITHAM DR 1.0 382.58 382.58
027-500-029-000 1972 WITHAM DR 1.0 382.58 382.58
027-500-030-000 1973 HACKETT DR 1.0 382.58 382.58
027-500-031-000 1969 HACKETT DR 1.0 382.58 382.58
027-500-032-000 1965 HACKETT DR 1.0 382.58 382.58
027-500-033-000 1961 HACKETT DR 1.0 382.58 382.58
027-500-034-000 1957 HACKETT DR 1.0 382.58 382.58
027-500-035-000 1953 HACKETT DR 1.0 382.58 382.58
027-500-036-000 1949 HACKETT DR 1.0 382.58 382.58
027-500-037-000 1945 HACKETT DR 1.0 382.58 382.58
027-500-038-000 1941 HACKETT DR 1.0 382.58 382.58
027-500-039-000 1972 HACKETT DR 1.0 382.58 382.58
027-500-040-000 1968 HACKETT DR 1.0 382.58 382.58
027-500-041-000 1964 HACKETT DR 1.0 382.58 382.58
027-500-042-000 1960 HACKETT DR 1.0 382.58 382.58
027-500-043-000 1956 HACKETT DR 1.0 382.58 382.58
027-500-044-000 1952 HACKETT DR 1.0 382.58 382.58
027-500-045-000 1948 HACKETT DR 1.0 382.58 382.58
027-500-046-000 1944 HACKETT DR 1.0 382.58 382.58
027-500-047-000 1947 HOWARD DR 1.0 382.58 382.58
027-500-048-000 971 FARNHAM AVE 1.0 382.58 382.58
027-500-049-000 975 FARNHAM AVE 1.0 382.58 382.58
027-500-050-000 979 FARNHAM AVE 1.0 382.58 382.58
027-500-051-000 983 FARNHAM AVE 1.0 382.58 382.58
027-500-052-000 987 FARNHAM AVE 1.0 382.58 382.58
027-500-053-000 991 FARNHAM AVE 1.0 382.58 382.58
027-500-054-000 995 FARNHAM AVE 1.0 382.58 382.58
027-500-056-000 1976 WITHAM DR 1.0 382.58 382.58
027-500-057-000 1980 WITHAM DR 1.0 382.58 382.58
027-500-058-000 1984 WITHAM DR 1.0 382.58 382.58
027-500-059-000 1988 WITHAM DR 1.0 382.58 382.58
027-500-060-000 1989 HACKETT DR 1.0 382.58 382.58
027-500-061-000 1985 HACKETT DR 1.0 382.58 382.58
027-500-062-000 1981 HACKETT DR 1.0 382.58 382.58
027-500-063-000 1977 HACKETT DR 1.0 382.58 382.58
027-500-064-000 1976 HACKETT DR 1.0 382.58 382.58
027-500-065-000 1980 HACKETT DR 1.0 382.58 382.58
027-500-066-000 1984 HACKETT DR 1.0 382.58 382.58
027-500-067-000 1988 HACKETT DR 1.0 382.58 382.58
027-500-068-000 951 WITHAM DR 1.0 382.58 382.58
Gibson Ranch FY 2025/2026 Preliminary Assessment Roll Page 2 of 33
Assessor's Parcel Number Situs Address EBU Max Tax Charge City of Woodland
Gibson Ranch Landscaping and Lighting District
Fiscal Year 2025/2026 Preliminary Assessment Roll
027-500-069-000 947 WITHAM DR 1.0 382.58 382.58
027-500-070-000 943 WITHAM DR 1.0 382.58 382.58
027-500-071-000 939 WITHAM DR 1.0 382.58 382.58
027-500-072-000 935 WITHAM DR 1.0 382.58 382.58
027-500-073-000 999 FARNHAM AVE 1.0 382.58 382.58
027-511-001-000 979 HUSTON CIR 1.0 382.58 382.58
027-511-002-000 983 HUSTON CIR 1.0 382.58 382.58
027-511-003-000 987 HUSTON CIR 1.0 382.58 382.58
027-511-004-000 991 HUSTON CIR 1.0 382.58 382.58
027-511-005-000 995 HUSTON CIR 1.0 382.58 382.58
027-511-006-000 999 HUSTON CIR 1.0 382.58 382.58
027-511-007-000 1003 HUSTON CIR 1.0 382.58 382.58
027-511-008-000 1007 HUSTON CIR 1.0 382.58 382.58
027-511-009-000 1011 HUSTON CIR 1.0 382.58 382.58
027-511-010-000 1015 HUSTON CIR 1.0 382.58 382.58
027-511-011-000 1019 HUSTON CIR 1.0 382.58 382.58
027-511-012-000 1023 HUSTON CIR 1.0 382.58 382.58
027-511-013-000 1027 HUSTON CIR 1.0 382.58 382.58
027-511-014-000 1031 HUSTON CIR 1.0 382.58 382.58
027-511-015-000 1035 HUSTON CIR 1.0 382.58 382.58
027-511-016-000 1039 HUSTON CIR 1.0 382.58 382.58
027-511-017-000 1992 HUSTON CIR 1.0 382.58 382.58
027-511-018-000 1988 HUSTON CIR 1.0 382.58 382.58
027-511-019-000 1984 HUSTON CIR 1.0 382.58 382.58
027-511-020-000 1980 HUSTON CIR 1.0 382.58 382.58
027-511-021-000 1976 HUSTON CIR 1.0 382.58 382.58
027-511-022-000 1972 HUSTON CIR 1.0 382.58 382.58
027-511-025-000 1960 MORRIS CIR 1.0 382.58 382.58
027-511-026-000 1956 MORRIS CIR 1.0 382.58 382.58
027-511-027-000 1964 MORRIS CIR 1.0 382.58 382.58
027-511-029-000 1968 HUSTON CIR 1.0 382.58 382.58
027-512-001-000 996 HUSTON CIR 1.0 382.58 382.58
027-512-002-000 992 HUSTON CIR 1.0 382.58 382.58
027-512-003-000 988 HUSTON CIR 1.0 382.58 382.58
027-512-004-000 984 HUSTON CIR 1.0 382.58 382.58
027-512-005-000 980 HUSTON CIR 1.0 382.58 382.58
027-512-006-000 976 HUSTON CIR 1.0 382.58 382.58
027-512-007-000 972 HUSTON CIR 1.0 382.58 382.58
027-512-008-000 968 HUSTON CIR 1.0 382.58 382.58
027-512-009-000 1959 STEPHENS LN 1.0 382.58 382.58
027-512-010-000 1963 STEPHENS LN 1.0 382.58 382.58
027-512-011-000 1967 STEPHENS LN 1.0 382.58 382.58
027-512-012-000 1971 STEPHENS LN 1.0 382.58 382.58
027-512-013-000 1975 STEPHENS LN 1.0 382.58 382.58
027-512-014-000 1979 STEPHENS LN 1.0 382.58 382.58
027-512-015-000 1983 STEPHENS LN 1.0 382.58 382.58
027-512-016-000 1987 STEPHENS LN 1.0 382.58 382.58
027-513-001-000 1988 STEPHENS LN 1.0 382.58 382.58
027-513-002-000 1984 STEPHENS LN 1.0 382.58 382.58
027-513-003-000 1980 STEPHENS LN 1.0 382.58 382.58
027-513-004-000 1976 STEPHENS LN 1.0 382.58 382.58
027-513-005-000 1972 STEPHENS LN 1.0 382.58 382.58
027-513-006-000 1968 STEPHENS LN 1.0 382.58 382.58
027-513-007-000 1967 HUSTON CIR 1.0 382.58 382.58
027-513-008-000 1971 HUSTON CIR 1.0 382.58 382.58
027-513-009-000 1975 HUSTON CIR 1.0 382.58 382.58
027-513-010-000 1979 HUSTON CIR 1.0 382.58 382.58
027-513-011-000 1983 HUSTON CIR 1.0 382.58 382.58
027-513-012-000 1987 HUSTON CIR 1.0 382.58 382.58
027-514-001-000 963 HUSTON CIR 1.0 382.58 382.58
Gibson Ranch FY 2025/2026 Preliminary Assessment Roll Page 3 of 33
Assessor's Parcel Number Situs Address EBU Max Tax Charge City of Woodland
Gibson Ranch Landscaping and Lighting District
Fiscal Year 2025/2026 Preliminary Assessment Roll
027-514-002-000 967 HUSTON CIR 1.0 382.58 382.58
027-514-003-000 971 HUSTON CIR 1.0 382.58 382.58
027-515-003-000 1004 FARNHAM AVE 1.0 382.58 382.58
027-515-004-000 1008 FARNHAM AVE 1.0 382.58 382.58
027-515-005-000 1012 FARNHAM AVE 1.0 382.58 382.58
027-515-006-000 1016 FARNHAM AVE 1.0 382.58 382.58
027-515-007-000 1020 FARNHAM AVE 1.0 382.58 382.58
027-515-008-000 1024 FARNHAM AVE 1.0 382.58 382.58
027-515-009-000 1028 FARNHAM AVE 1.0 382.58 382.58
027-515-010-000 1032 FARNHAM AVE 1.0 382.58 382.58
027-515-011-000 1036 FARNHAM AVE 1.0 382.58 382.58
027-515-012-000 1040 FARNHAM AVE 1.0 382.58 382.58
027-520-095-000 1975 MAXWELL AVE 41.0 22,446.92 22,446.92 027-530-001-000 944 CAMPBELL CIR 1.0 382.58 382.58
027-530-002-000 940 CAMPBELL CIR 1.0 382.58 382.58
027-530-003-000 936 CAMPBELL CIR 1.0 382.58 382.58
027-530-004-000 932 CAMPBELL CIR 1.0 382.58 382.58
027-530-005-000 928 CAMPBELL CIR 1.0 382.58 382.58
027-530-006-000 924 CAMPBELL CIR 1.0 382.58 382.58
027-530-007-000 920 CAMPBELL CIR 1.0 382.58 382.58
027-530-008-000 916 CAMPBELL CIR 1.0 382.58 382.58
027-530-009-000 912 CAMPBELL CIR 1.0 382.58 382.58
027-530-010-000 1080 BARNES CIR 1.0 382.58 382.58
027-530-011-000 1076 BARNES CIR 1.0 382.58 382.58
027-530-012-000 1072 BARNES CIR 1.0 382.58 382.58
027-530-013-000 1068 BARNES CIR 1.0 382.58 382.58
027-530-014-000 1064 BARNES CIR 1.0 382.58 382.58
027-530-015-000 1060 BARNES CIR 1.0 382.58 382.58
027-530-016-000 1056 BARNES CIR 1.0 382.58 382.58
027-530-017-000 1052 BARNES CIR 1.0 382.58 382.58
027-530-018-000 1048 BARNES CIR 1.0 382.58 382.58
027-530-019-000 1044 BARNES CIR 1.0 382.58 382.58
027-530-020-000 1040 BARNES CIR 1.0 382.58 382.58
027-530-021-000 1036 BARNES CIR 1.0 382.58 382.58
027-530-022-000 1032 BARNES CIR 1.0 382.58 382.58
027-530-023-000 1028 BARNES CIR 1.0 382.58 382.58
027-530-024-000 1024 BARNES CIR 1.0 382.58 382.58
027-530-025-000 1020 BARNES CIR 1.0 382.58 382.58
027-530-026-000 1016 BARNES CIR 1.0 382.58 382.58
027-530-027-000 1012 BARNES CIR 1.0 382.58 382.58
027-530-028-000 1008 BARNES CIR 1.0 382.58 382.58
027-530-029-000 1004 BARNES CIR 1.0 382.58 382.58
027-530-030-000 1000 BARNES CIR 1.0 382.58 382.58
027-530-031-000 996 CAMPBELL CIR 1.0 382.58 382.58
027-530-032-000 992 CAMPBELL CIR 1.0 382.58 382.58
027-530-033-000 988 CAMPBELL CIR 1.0 382.58 382.58
027-530-034-000 984 CAMPBELL CIR 1.0 382.58 382.58
027-530-035-000 980 CAMPBELL CIR 1.0 382.58 382.58
027-530-036-000 976 CAMPBELL CIR 1.0 382.58 382.58
027-530-037-000 972 CAMPBELL CIR 1.0 382.58 382.58
027-530-038-000 968 CAMPBELL CIR 1.0 382.58 382.58
027-530-039-000 964 CAMPBELL CIR 1.0 382.58 382.58
027-530-040-000 960 CAMPBELL CIR 1.0 382.58 382.58
027-530-041-000 956 CAMPBELL CIR 1.0 382.58 382.58
027-530-042-000 952 CAMPBELL CIR 1.0 382.58 382.58
027-530-043-000 948 CAMPBELL CIR 1.0 382.58 382.58
027-530-044-000 939 CAMPBELL CIR 1.0 382.58 382.58
027-530-045-000 935 CAMPBELL CIR 1.0 382.58 382.58
027-530-046-000 931 CAMPBELL CIR 1.0 382.58 382.58
027-530-047-000 927 CAMPBELL CIR 1.0 382.58 382.58
Gibson Ranch FY 2025/2026 Preliminary Assessment Roll Page 4 of 33
Assessor's Parcel Number Situs Address EBU Max Tax Charge City of Woodland
Gibson Ranch Landscaping and Lighting District
Fiscal Year 2025/2026 Preliminary Assessment Roll
027-530-048-000 923 CAMPBELL CIR 1.0 382.58 382.58
027-530-049-000 919 CAMPBELL CIR 1.0 382.58 382.58
027-530-050-000 915 CAMPBELL CIR 1.0 382.58 382.58
027-530-051-000 1077 BARNES CIR 1.0 382.58 382.58
027-530-052-000 1073 BARNES CIR 1.0 382.58 382.58
027-530-053-000 1069 BARNES CIR 1.0 382.58 382.58
027-530-054-000 1065 BARNES CIR 1.0 382.58 382.58
027-530-055-000 1061 BARNES CIR 1.0 382.58 382.58
027-530-056-000 1057 BARNES CIR 1.0 382.58 382.58
027-530-057-000 1053 BARNES CIR 1.0 382.58 382.58
027-530-058-000 1025 BARNES CIR 1.0 382.58 382.58
027-530-059-000 1021 BARNES CIR 1.0 382.58 382.58
027-530-060-000 1017 BARNES CIR 1.0 382.58 382.58
027-530-061-000 1013 BARNES CIR 1.0 382.58 382.58
027-530-062-000 1009 BARNES CIR 1.0 382.58 382.58
027-530-063-000 1005 BARNES CIR 1.0 382.58 382.58
027-530-064-000 1001 BARNES CIR 1.0 382.58 382.58
027-530-065-000 995 CAMPBELL CIR 1.0 382.58 382.58
027-530-066-000 991 CAMPBELL CIR 1.0 382.58 382.58
027-530-067-000 987 CAMPBELL CIR 1.0 382.58 382.58
027-530-068-000 983 CAMPBELL CIR 1.0 382.58 382.58
027-530-069-000 979 CAMPBELL CIR 1.0 382.58 382.58
027-530-070-000 975 CAMPBELL CIR 1.0 382.58 382.58
027-530-071-000 971 CAMPBELL CIR 1.0 382.58 382.58
027-540-001-000 985 BOURN DR 1.0 382.58 382.58
027-540-002-000 979 BOURN DR 1.0 382.58 382.58
027-540-003-000 973 BOURN DR 1.0 382.58 382.58
027-540-004-000 967 BOURN DR 1.0 382.58 382.58
027-540-005-000 961 BOURN DR 1.0 382.58 382.58
027-540-006-000 955 BOURN DR 1.0 382.58 382.58
027-540-007-000 949 BOURN DR 1.0 382.58 382.58
027-540-008-000 943 BOURN DR 1.0 382.58 382.58
027-540-009-000 937 BOURN DR 1.0 382.58 382.58
027-540-010-000 960 DUNCAN CIR 1.0 382.58 382.58
027-540-011-000 956 DUNCAN CIR 1.0 382.58 382.58
027-540-012-000 952 DUNCAN CIR 1.0 382.58 382.58
027-540-013-000 948 DUNCAN CIR 1.0 382.58 382.58
027-540-014-000 944 DUNCAN CIR 1.0 382.58 382.58
027-540-015-000 940 DUNCAN CIR 1.0 382.58 382.58
027-540-016-000 936 DUNCAN CIR 1.0 382.58 382.58
027-540-017-000 932 DUNCAN CIR 1.0 382.58 382.58
027-540-018-000 928 DUNCAN CIR 1.0 382.58 382.58
027-540-019-000 924 DUNCAN CIR 1.0 382.58 382.58
027-540-020-000 920 DUNCAN CIR 1.0 382.58 382.58
027-540-021-000 916 DUNCAN CIR 1.0 382.58 382.58
027-540-022-000 912 DUNCAN CIR 1.0 382.58 382.58
027-540-023-000 908 DUNCAN CIR 1.0 382.58 382.58
027-540-024-000 904 DUNCAN CIR 1.0 382.58 382.58
027-540-025-000 900 DUNCAN CIR 1.0 382.58 382.58
027-540-026-000 896 DUNCAN CIR 1.0 382.58 382.58
027-540-027-000 892 DUNCAN CIR 1.0 382.58 382.58
027-540-028-000 888 DUNCAN CIR 1.0 382.58 382.58
027-540-029-000 1665 BRENNEN DR 1.0 382.58 382.58
027-540-030-000 884 DUNCAN CIR 1.0 382.58 382.58
027-540-031-000 4 MAST CT 1.0 382.58 382.58
027-540-032-000 8 MAST CT 1.0 382.58 382.58
027-540-033-000 12 MAST CT 1.0 382.58 382.58
027-540-034-000 20 LUCERO PL 1.0 382.58 382.58
027-540-035-000 24 LUCERO PL 1.0 382.58 382.58
027-540-036-000 28 LUCERO PL 1.0 382.58 382.58
Gibson Ranch FY 2025/2026 Preliminary Assessment Roll Page 5 of 33
Assessor's Parcel Number Situs Address EBU Max Tax Charge City of Woodland
Gibson Ranch Landscaping and Lighting District
Fiscal Year 2025/2026 Preliminary Assessment Roll
027-540-037-000 32 LUCERO PL 1.0 382.58 382.58
027-540-038-000 996 DUNCAN CIR 1.0 382.58 382.58
027-540-039-000 992 DUNCAN CIR 1.0 382.58 382.58
027-540-040-000 988 DUNCAN CIR 1.0 382.58 382.58
027-540-041-000 984 DUNCAN CIR 1.0 382.58 382.58
027-540-042-000 980 DUNCAN CIR 1.0 382.58 382.58
027-540-043-000 976 DUNCAN CIR 1.0 382.58 382.58
027-540-044-000 972 DUNCAN CIR 1.0 382.58 382.58
027-540-045-000 968 DUNCAN CIR 1.0 382.58 382.58
027-540-046-000 964 DUNCAN CIR 1.0 382.58 382.58
027-540-047-000 951 DUNCAN CIR 1.0 382.58 382.58
027-540-048-000 967 DUNCAN CIR 1.0 382.58 382.58
027-540-049-000 947 DUNCAN CIR 1.0 382.58 382.58
027-540-050-000 943 DUNCAN CIR 1.0 382.58 382.58
027-540-051-000 939 DUNCAN CIR 1.0 382.58 382.58
027-540-052-000 935 DUNCAN CIR 1.0 382.58 382.58
027-540-053-000 931 DUNCAN CIR 1.0 382.58 382.58
027-540-054-000 925 DUNCAN CIR 1.0 382.58 382.58
027-540-055-000 907 DUNCAN CIR 1.0 382.58 382.58
027-540-056-000 903 DUNCAN CIR 1.0 382.58 382.58
027-540-057-000 1655 SANTONI LN 1.0 382.58 382.58
027-540-058-000 1647 SANTONI LN 1.0 382.58 382.58
027-540-059-000 1643 SANTONI LN 1.0 382.58 382.58
027-540-060-000 1639 SANTONI LN 1.0 382.58 382.58
027-540-061-000 1635 SANTONI LN 1.0 382.58 382.58
027-540-062-000 1631 SANTONI LN 1.0 382.58 382.58
027-540-063-000 971 DUNCAN CIR 1.0 382.58 382.58
027-540-064-000 1627 SANTONI LN 1.0 382.58 382.58
027-540-065-000 1628 SANTONI LN 1.0 382.58 382.58
027-540-066-000 989 DUNCAN CIR 1.0 382.58 382.58
027-540-067-000 1632 SANTONI LN 1.0 382.58 382.58
027-540-068-000 1636 SANTONI LN 1.0 382.58 382.58
027-540-069-000 1640 SANTONI LN 1.0 382.58 382.58
027-540-070-000 1644 SANTONI LN 1.0 382.58 382.58
027-540-071-000 1648 SANTONI LN 1.0 382.58 382.58
027-540-072-000 1656 SANTONI LN 1.0 382.58 382.58
027-540-073-000 887 DUNCAN CIR 1.0 382.58 382.58
027-550-001-000 1112 POWERS CIR 1.0 382.58 382.58
027-550-002-000 1108 POWERS CIR 1.0 382.58 382.58
027-550-003-000 1104 POWERS CIR 1.0 382.58 382.58
027-550-004-000 1100 POWERS CIR 1.0 382.58 382.58
027-550-005-000 1096 POWERS CIR 1.0 382.58 382.58
027-550-006-000 1092 POWERS CIR 1.0 382.58 382.58
027-550-007-000 1088 POWERS CIR 1.0 382.58 382.58
027-550-008-000 1084 POWERS CIR 1.0 382.58 382.58
027-550-009-000 1080 POWERS CIR 1.0 382.58 382.58
027-550-010-000 1076 POWERS CIR 1.0 382.58 382.58
027-550-011-000 1072 POWERS CIR 1.0 382.58 382.58
027-550-012-000 1068 POWERS CIR 1.0 382.58 382.58
027-550-013-000 1064 POWERS CIR 1.0 382.58 382.58
027-550-014-000 1060 POWERS CIR 1.0 382.58 382.58
027-550-015-000 1056 POWERS CIR 1.0 382.58 382.58
027-550-016-000 1052 POWERS CIR 1.0 382.58 382.58
027-550-017-000 1048 POWERS CIR 1.0 382.58 382.58
027-550-018-000 1044 POWERS CIR 1.0 382.58 382.58
027-550-019-000 1040 POWERS CIR 1.0 382.58 382.58
027-550-020-000 1036 POWERS CIR 1.0 382.58 382.58
027-550-021-000 1051 BOURN DR 1.0 382.58 382.58
027-550-022-000 1045 BOURN DR 1.0 382.58 382.58
027-550-023-000 1039 BOURN DR 1.0 382.58 382.58
Gibson Ranch FY 2025/2026 Preliminary Assessment Roll Page 6 of 33
Assessor's Parcel Number Situs Address EBU Max Tax Charge City of Woodland
Gibson Ranch Landscaping and Lighting District
Fiscal Year 2025/2026 Preliminary Assessment Roll
027-550-024-000 1033 BOURN DR 1.0 382.58 382.58
027-550-025-000 1027 BOURN DR 1.0 382.58 382.58
027-550-026-000 1021 BOURN DR 1.0 382.58 382.58
027-550-027-000 1608 AMMONS ST 1.0 382.58 382.58
027-550-028-000 1015 BOURN DR 1.0 382.58 382.58
027-550-029-000 1003 BOURN DR 1.0 382.58 382.58
027-550-030-000 1607 AMMONS ST 1.0 382.58 382.58
027-550-031-000 997 BOURN DR 1.0 382.58 382.58
027-550-032-000 991 BOURN DR 1.0 382.58 382.58
027-550-033-000 1000 DUNCAN CIR 1.0 382.58 382.58
027-550-034-000 1004 DUNCAN CIR 1.0 382.58 382.58
027-550-035-000 1008 DUNCAN CIR 1.0 382.58 382.58
027-550-036-000 1612 AMMONS ST 1.0 382.58 382.58
027-550-037-000 1016 POWERS CIR 1.0 382.58 382.58
027-550-038-000 1020 POWERS CIR 1.0 382.58 382.58
027-550-039-000 1024 POWERS CIR 1.0 382.58 382.58
027-550-040-000 1028 POWERS CIR 1.0 382.58 382.58
027-550-041-000 1032 POWERS CIR 1.0 382.58 382.58
027-550-042-000 1029 POWERS CIR 1.0 382.58 382.58
027-550-043-000 1025 POWERS CIR 1.0 382.58 382.58
027-550-044-000 1021 POWERS CIR 1.0 382.58 382.58
027-550-045-000 1017 POWERS CIR 1.0 382.58 382.58
027-550-046-000 1013 POWERS CIR 1.0 382.58 382.58
027-550-047-000 1009 DUNCAN CIR 1.0 382.58 382.58
027-550-048-000 4 LUCERO PL 1.0 382.58 382.58
027-550-049-000 8 LUCERO PL 1.0 382.58 382.58
027-550-050-000 12 LUCERO PL 1.0 382.58 382.58
027-550-051-000 16 LUCERO PL 1.0 382.58 382.58
027-550-052-000 16 MAST CT 1.0 382.58 382.58
027-550-053-000 20 MAST CT 1.0 382.58 382.58
027-550-054-000 24 MAST CT 1.0 382.58 382.58
027-550-055-000 28 MAST CT 1.0 382.58 382.58
027-550-056-000 1103 POWERS CIR 1.0 382.58 382.58
027-550-057-000 1099 POWERS CIR 1.0 382.58 382.58
027-550-058-000 1095 POWERS CIR 1.0 382.58 382.58
027-550-059-000 1091 POWERS CIR 1.0 382.58 382.58
027-550-060-000 1087 POWERS CIR 1.0 382.58 382.58
027-550-061-000 1069 POWERS CIR 1.0 382.58 382.58
027-550-062-000 4 BAIRD CT 1.0 382.58 382.58
027-550-063-000 8 BAIRD CT 1.0 382.58 382.58
027-550-064-000 12 BAIRD CT 1.0 382.58 382.58
027-550-065-000 16 BAIRD CT 1.0 382.58 382.58
027-550-066-000 20 BAIRD CT 1.0 382.58 382.58
027-550-067-000 24 BAIRD CT 1.0 382.58 382.58
027-550-068-000 28 BAIRD CT 1.0 382.58 382.58
027-550-069-000 32 BAIRD CT 1.0 382.58 382.58
027-550-070-000 36 BAIRD CT 1.0 382.58 382.58
027-550-071-000 40 BAIRD CT 1.0 382.58 382.58
027-550-072-000 1045 POWERS CIR 1.0 382.58 382.58
027-550-073-000 1049 POWERS CIR 1.0 382.58 382.58
027-570-001-000 850 PIONEER AVE 74.0 4,432.57 4,432.56
027-570-002-000 825 LAUGENOUR CT 1.0 382.58 382.58
027-570-003-000 829 LAUGENOUR CT 1.0 382.58 382.58
027-570-004-000 833 LAUGENOUR CT 1.0 382.58 382.58
027-570-005-000 837 LAUGENOUR CT 1.0 382.58 382.58
027-570-006-000 841 LAUGENOUR CT 1.0 382.58 382.58
027-570-007-000 845 LAUGENOUR CT 1.0 382.58 382.58
027-570-008-000 849 LAUGENOUR CT 1.0 382.58 382.58
027-570-009-000 853 LAUGENOUR CT 1.0 382.58 382.58
027-570-010-000 857 LAUGENOUR CT 1.0 382.58 382.58
Gibson Ranch FY 2025/2026 Preliminary Assessment Roll Page 7 of 33
Assessor's Parcel Number Situs Address EBU Max Tax Charge City of Woodland
Gibson Ranch Landscaping and Lighting District
Fiscal Year 2025/2026 Preliminary Assessment Roll
027-570-011-000 861 LAUGENOUR CT 1.0 382.58 382.58
027-570-012-000 860 LAUGENOUR CT 1.0 382.58 382.58
027-570-013-000 856 LAUGENOUR CT 1.0 382.58 382.58
027-570-014-000 852 LAUGENOUR CT 1.0 382.58 382.58
027-570-015-000 848 LAUGENOUR CT 1.0 382.58 382.58
027-570-016-000 840 LAUGENOUR CT 1.0 382.58 382.58
027-570-017-000 836 LAUGENOUR CT 1.0 382.58 382.58
027-570-018-000 832 LAUGENOUR CT 1.0 382.58 382.58
027-570-019-000 828 LAUGENOUR CT 1.0 382.58 382.58
027-570-020-000 824 LAUGENOUR CT 1.0 382.58 382.58
027-570-021-000 1632 GILLETTE DR 1.0 382.58 382.58
027-570-022-000 1628 GILLETTE DR 1.0 382.58 382.58
027-570-023-000 1624 GILLETTE DR 1.0 382.58 382.58
027-570-024-000 1620 GILLETTE DR 1.0 382.58 382.58
027-570-025-000 1621 CRAFT DR 1.0 382.58 382.58
027-570-026-000 1625 CRAFT DR 1.0 382.58 382.58
027-570-027-000 1629 CRAFT DR 1.0 382.58 382.58
027-570-028-000 1633 CRAFT DR 1.0 382.58 382.58
027-570-029-000 1637 CRAFT DR 1.0 382.58 382.58
027-570-030-000 1641 CRAFT DR 1.0 382.58 382.58
027-570-031-000 1645 CRAFT DR 1.0 382.58 382.58
027-570-032-000 1649 CRAFT DR 1.0 382.58 382.58
027-570-033-000 1653 CRAFT DR 1.0 382.58 382.58
027-570-034-000 1657 CRAFT DR 1.0 382.58 382.58
027-570-035-000 1658 CRAFT DR 1.0 382.58 382.58
027-570-036-000 1654 CRAFT DR 1.0 382.58 382.58
027-570-037-000 1650 CRAFT DR 1.0 382.58 382.58
027-570-038-000 1632 CRAFT DR 1.0 382.58 382.58
027-570-039-000 1628 CRAFT DR 1.0 382.58 382.58
027-570-040-000 1624 CRAFT DR 1.0 382.58 382.58
027-570-041-000 1620 CRAFT DR 1.0 382.58 382.58
027-570-042-000 871 PRATHER CT 1.0 382.58 382.58
027-570-043-000 879 PRATHER CT 1.0 382.58 382.58
027-570-044-000 887 PRATHER CT 1.0 382.58 382.58
027-570-045-000 888 PRATHER CT 1.0 382.58 382.58
027-570-046-000 880 PRATHER CT 1.0 382.58 382.58
027-570-047-000 872 PRATHER CT 1.0 382.58 382.58
027-570-048-000 864 PRATHER CT 1.0 382.58 382.58
027-570-049-000 856 PRATHER CT 1.0 382.58 382.58
027-570-050-000 848 PRATHER CT 1.0 382.58 382.58
027-570-051-000 840 PRATHER CT 1.0 382.58 382.58
027-570-052-000 832 PRATHER CT 1.0 382.58 382.58
027-570-053-000 824 PRATHER CT 1.0 382.58 382.58
027-570-054-000 825 BOURN DR 1.0 382.58 382.58
027-570-055-000 833 BOURN DR 1.0 382.58 382.58
027-570-056-000 841 BOURN DR 1.0 382.58 382.58
027-570-057-000 849 BOURN DR 1.0 382.58 382.58
027-570-058-000 857 BOURN DR 1.0 382.58 382.58
027-570-059-000 865 BOURN DR 1.0 382.58 382.58
027-570-060-000 873 BOURN DR 1.0 382.58 382.58
027-570-061-000 881 BOURN DR 1.0 382.58 382.58
027-570-062-000 889 BOURN DR 1.0 382.58 382.58
027-570-063-000 897 BOURN DR 1.0 382.58 382.58
027-580-001-000 46 DARBY CT 1.0 382.58 382.58
027-580-002-000 42 DARBY CT 1.0 382.58 382.58
027-580-003-000 38 DARBY CT 1.0 382.58 382.58
027-580-004-000 34 DARBY CT 1.0 382.58 382.58
027-580-005-000 30 DARBY CT 1.0 382.58 382.58
027-580-006-000 26 DARBY CT 1.0 382.58 382.58
027-580-007-000 22 DARBY CT 1.0 382.58 382.58
Gibson Ranch FY 2025/2026 Preliminary Assessment Roll Page 8 of 33
Assessor's Parcel Number Situs Address EBU Max Tax Charge City of Woodland
Gibson Ranch Landscaping and Lighting District
Fiscal Year 2025/2026 Preliminary Assessment Roll
027-580-008-000 18 DARBY CT 1.0 382.58 382.58
027-580-009-000 14 DARBY CT 1.0 382.58 382.58
027-580-010-000 10 DARBY CT 1.0 382.58 382.58
027-580-011-000 6 DARBY CT 1.0 382.58 382.58
027-580-012-000 2 DARBY CT 1.0 382.58 382.58
027-580-014-000 901 CRANSTON DR 1.0 382.58 382.58
027-580-015-000 905 CRANSTON DR 1.0 382.58 382.58
027-580-016-000 909 CRANSTON DR 1.0 382.58 382.58
027-580-017-000 913 CRANSTON DR 1.0 382.58 382.58
027-580-018-000 917 CRANSTON DR 1.0 382.58 382.58
027-581-001-000 1884 OLVERA DR 1.0 382.58 382.58
027-581-002-000 900 CRANSTON DR 1.0 382.58 382.58
027-581-003-000 902 CRANSTON DR 1.0 382.58 382.58
027-581-004-000 1880 OLVERA DR 1.0 382.58 382.58
027-581-005-000 1876 OLVERA DR 1.0 382.58 382.58
027-581-006-000 908 CRANSTON DR 1.0 382.58 382.58
027-581-007-000 912 CRANSTON DR 1.0 382.58 382.58
027-581-008-000 1872 OLVERA DR 1.0 382.58 382.58
027-581-009-000 1868 OLVERA DR 1.0 382.58 382.58
027-581-010-000 916 CRANSTON DR 1.0 382.58 382.58
027-581-011-000 1864 OLVERA DR 1.0 382.58 382.58
027-581-012-000 920 CRANSTON DR 1.0 382.58 382.58
027-581-013-000 1860 OLVERA DR 1.0 382.58 382.58
027-581-014-000 1856 OLVERA DR 1.0 382.58 382.58
027-581-015-000 1852 OLVERA DR 1.0 382.58 382.58
027-581-016-000 1848 OLVERA DR 1.0 382.58 382.58
027-581-017-000 1844 OLVERA DR 1.0 382.58 382.58
027-581-018-000 1840 OLVERA DR 1.0 382.58 382.58
027-581-019-000 16 OLVERA CT 1.0 382.58 382.58
027-581-020-000 12 OLVERA CT 1.0 382.58 382.58
027-581-021-000 8 OLVERA CT 1.0 382.58 382.58
027-581-022-000 1832 OLVERA DR 1.0 382.58 382.58
027-581-023-000 1828 OLVERA DR 1.0 382.58 382.58
027-581-024-000 1824 OLVERA DR 1.0 382.58 382.58
027-581-025-000 1812 OLVERA DR 1.0 382.58 382.58
027-581-026-000 835 WALKER ST 1.0 382.58 382.58
027-582-001-000 1883 OLVERA DR 1.0 382.58 382.58
027-582-002-000 1879 OLVERA DR 1.0 382.58 382.58
027-582-003-000 1875 OLVERA DR 1.0 382.58 382.58
027-582-004-000 1871 OLVERA DR 1.0 382.58 382.58
027-582-005-000 1867 OLVERA DR 1.0 382.58 382.58
027-582-006-000 1863 OLVERA DR 1.0 382.58 382.58
027-582-007-000 1855 OLVERA DR 1.0 382.58 382.58
027-582-008-000 1851 OLVERA DR 1.0 382.58 382.58
027-582-009-000 1843 OLVERA DR 1.0 382.58 382.58
027-582-010-000 1839 OLVERA DR 1.0 382.58 382.58
027-582-011-000 1835 OLVERA DR 1.0 382.58 382.58
027-582-012-000 1831 OLVERA DR 1.0 382.58 382.58
027-582-013-000 1827 OLVERA DR 1.0 382.58 382.58
027-582-014-000 1823 OLVERA DR 1.0 382.58 382.58
027-582-015-000 1819 OLVERA DR 1.0 382.58 382.58
027-582-016-000 1815 OLVERA DR 1.0 382.58 382.58
027-582-017-000 1811 OLVERA DR 1.0 382.58 382.58
027-582-018-000 1807 OLVERA DR 1.0 382.58 382.58
027-590-001-000 1848 E GUM AVE 1.0 382.58 382.58
027-590-002-000 1844 E GUM AVE 1.0 382.58 382.58
027-590-003-000 1840 E GUM AVE 1.0 382.58 382.58
027-590-004-000 1836 E GUM AVE 1.0 382.58 382.58
027-590-005-000 1832 E GUM AVE 1.0 382.58 382.58
027-590-006-000 1828 E GUM AVE 1.0 382.58 382.58
Gibson Ranch FY 2025/2026 Preliminary Assessment Roll Page 9 of 33
Assessor's Parcel Number Situs Address EBU Max Tax Charge City of Woodland
Gibson Ranch Landscaping and Lighting District
Fiscal Year 2025/2026 Preliminary Assessment Roll
027-590-007-000 1824 E GUM AVE 1.0 382.58 382.58
027-590-008-000 1820 E GUM AVE 1.0 382.58 382.58
027-590-009-000 1816 E GUM AVE 1.0 382.58 382.58
027-590-010-000 1812 E GUM AVE 1.0 382.58 382.58
027-590-011-000 1808 E GUM AVE 1.0 382.58 382.58
027-590-012-000 1804 E GUM AVE 1.0 382.58 382.58
027-590-013-000 1800 E GUM AVE 1.0 382.58 382.58
027-590-014-000 50 COLLINS PL 1.0 382.58 382.58
027-590-015-000 46 COLLINS PL 1.0 382.58 382.58
027-590-016-000 42 COLLINS PL 1.0 382.58 382.58
027-590-017-000 38 COLLINS PL 1.0 382.58 382.58
027-590-018-000 34 COLLINS PL 1.0 382.58 382.58
027-590-019-000 30 COLLINS PL 1.0 382.58 382.58
027-590-020-000 22 EATON CT 1.0 382.58 382.58
027-590-021-000 18 EATON CT 1.0 382.58 382.58
027-590-022-000 14 EATON CT 1.0 382.58 382.58
027-590-023-000 10 EATON CT 1.0 382.58 382.58
027-590-024-000 6 EATON CT 1.0 382.58 382.58
027-590-025-000 2 EATON CT 1.0 382.58 382.58
027-590-026-000 46 EATON CT 1.0 382.58 382.58
027-590-027-000 42 EATON CT 1.0 382.58 382.58
027-590-028-000 38 EATON CT 1.0 382.58 382.58
027-590-029-000 34 EATON CT 1.0 382.58 382.58
027-590-030-000 30 EATON CT 1.0 382.58 382.58
027-590-031-000 26 EATON CT 1.0 382.58 382.58
027-590-032-000 26 COLLINS PL 1.0 382.58 382.58
027-590-033-000 22 COLLINS PL 1.0 382.58 382.58
027-590-034-000 18 COLLINS PL 1.0 382.58 382.58
027-590-035-000 14 COLLINS PL 1.0 382.58 382.58
027-590-036-000 10 COLLINS PL 1.0 382.58 382.58
027-590-037-000 6 COLLINS PL 1.0 382.58 382.58
027-590-038-000 2 COLLINS PL 1.0 382.58 382.58
027-590-039-000 30 CLARK CT 1.0 382.58 382.58
027-590-040-000 26 CLARK CT 1.0 382.58 382.58
027-590-041-000 22 CLARK CT 1.0 382.58 382.58
027-590-042-000 18 CLARK CT 1.0 382.58 382.58
027-590-043-000 14 CLARK CT 1.0 382.58 382.58
027-590-044-000 10 CLARK CT 1.0 382.58 382.58
027-590-045-000 6 CLARK CT 1.0 382.58 382.58
027-590-046-000 2 CLARK CT 1.0 382.58 382.58
027-590-047-000 70 CLARK CT 1.0 382.58 382.58
027-590-048-000 66 CLARK CT 1.0 382.58 382.58
027-590-049-000 62 CLARK CT 1.0 382.58 382.58
027-590-050-000 58 CLARK CT 1.0 382.58 382.58
027-590-051-000 54 CLARK CT 1.0 382.58 382.58
027-590-052-000 50 CLARK CT 1.0 382.58 382.58
027-590-053-000 46 CLARK CT 1.0 382.58 382.58
027-590-054-000 42 CLARK CT 1.0 382.58 382.58
027-590-055-000 38 CLARK CT 1.0 382.58 382.58
027-590-056-000 34 CLARK CT 1.0 382.58 382.58
027-600-001-000 1096 LEAKE CIR 1.0 382.58 382.58
027-600-002-000 1092 LEAKE CIR 1.0 382.58 382.58
027-600-003-000 1088 LEAKE CIR 1.0 382.58 382.58
027-600-004-000 1084 LEAKE CIR 1.0 382.58 382.58
027-600-005-000 1080 LEAKE CIR 1.0 382.58 382.58
027-600-006-000 1076 LEAKE CIR 1.0 382.58 382.58
027-600-007-000 1072 LEAKE CIR 1.0 382.58 382.58
027-600-008-000 1068 LEAKE CIR 1.0 382.58 382.58
027-600-009-000 1064 LEAKE CIR 1.0 382.58 382.58
027-600-010-000 1060 LEAKE CIR 1.0 382.58 382.58
Gibson Ranch FY 2025/2026 Preliminary Assessment Roll Page 10 of 33
Assessor's Parcel Number Situs Address EBU Max Tax Charge City of Woodland
Gibson Ranch Landscaping and Lighting District
Fiscal Year 2025/2026 Preliminary Assessment Roll
027-600-011-000 1056 LEAKE CIR 1.0 382.58 382.58
027-600-012-000 1052 LEAKE CIR 1.0 382.58 382.58
027-600-013-000 1048 LEAKE CIR 1.0 382.58 382.58
027-600-014-000 1044 LEAKE CIR 1.0 382.58 382.58
027-600-015-000 1040 LEAKE CIR 1.0 382.58 382.58
027-600-016-000 1036 LEAKE CIR 1.0 382.58 382.58
027-600-017-000 1032 LEAKE CIR 1.0 382.58 382.58
027-600-018-000 1028 LEAKE CIR 1.0 382.58 382.58
027-600-019-000 1024 LEAKE CIR 1.0 382.58 382.58
027-600-020-000 1020 LEAKE CIR 1.0 382.58 382.58
027-600-021-000 1016 LEAKE CIR 1.0 382.58 382.58
027-600-022-000 1012 LEAKE CIR 1.0 382.58 382.58
027-600-023-000 1008 LEAKE CIR 1.0 382.58 382.58
027-600-024-000 1004 LEAKE CIR 1.0 382.58 382.58
027-600-026-000 1001 LEAKE CIR 1.0 382.58 382.58
027-600-027-000 1005 LEAKE CIR 1.0 382.58 382.58
027-600-028-000 1009 LEAKE CIR 1.0 382.58 382.58
027-600-029-000 1011 LEAKE CIR 1.0 382.58 382.58
027-600-030-000 1015 LEAKE CIR 1.0 382.58 382.58
027-600-031-000 1019 LEAKE CIR 1.0 382.58 382.58
027-600-032-000 1023 LEAKE CIR 1.0 382.58 382.58
027-600-033-000 1024 GUERRERO LN 1.0 382.58 382.58
027-600-034-000 1020 GUERRERO LN 1.0 382.58 382.58
027-600-035-000 1016 GUERRERO LN 1.0 382.58 382.58
027-600-036-000 1012 GUERRERO LN 1.0 382.58 382.58
027-600-037-000 1008 GUERRERO LN 1.0 382.58 382.58
027-600-038-000 1004 GUERRERO LN 1.0 382.58 382.58
027-600-039-000 1000 GUERRERO LN 1.0 382.58 382.58
027-600-040-000 1001 GUERRERO LN 1.0 382.58 382.58
027-600-041-000 1005 GUERRERO LN 1.0 382.58 382.58
027-600-042-000 1009 GUERRERO LN 1.0 382.58 382.58
027-600-043-000 1013 GUERRERO LN 1.0 382.58 382.58
027-600-044-000 1017 GUERRERO LN 1.0 382.58 382.58
027-600-045-000 1021 GUERRERO LN 1.0 382.58 382.58
027-600-046-000 1025 GUERRERO LN 1.0 382.58 382.58
027-600-047-000 1071 LEAKE CIR 1.0 382.58 382.58
027-600-048-000 1075 LEAKE CIR 1.0 382.58 382.58
027-600-049-000 1079 LEAKE CIR 1.0 382.58 382.58
027-600-050-000 1083 LEAKE CIR 1.0 382.58 382.58
027-600-051-000 1087 LEAKE CIR 1.0 382.58 382.58
027-600-052-000 1091 LEAKE CIR 1.0 382.58 382.58
027-600-053-000 1095 LEAKE CIR 1.0 382.58 382.58
027-600-054-000 1000 LEAKE CIR 1.0 382.58 382.58
027-621-001-000 800 WALKER ST 1.0 382.58 382.58
027-621-002-000 802 WALKER ST 1.0 382.58 382.58
027-621-003-000 806 WALKER ST 1.0 382.58 382.58
027-621-004-000 810 WALKER ST 1.0 382.58 382.58
027-621-005-000 814 WALKER ST 1.0 382.58 382.58
027-621-006-000 818 WALKER ST 1.0 382.58 382.58
027-621-007-000 820 WALKER ST 1.0 382.58 382.58
027-621-008-000 824 WALKER ST 1.0 382.58 382.58
027-621-009-000 828 WALKER ST 1.0 382.58 382.58
027-621-010-000 830 WALKER ST 1.0 382.58 382.58
027-621-011-000 834 WALKER ST 1.0 382.58 382.58
027-621-012-000 838 WALKER ST 1.0 382.58 382.58
027-621-013-000 803 WALLACE DR 1.0 382.58 382.58
027-621-014-000 815 WALLACE DR 1.0 382.58 382.58
027-621-015-000 827 WALLACE DR 1.0 382.58 382.58
027-621-016-000 839 WALLACE DR 1.0 382.58 382.58
027-621-017-000 851 WALLACE DR 1.0 382.58 382.58
Gibson Ranch FY 2025/2026 Preliminary Assessment Roll Page 11 of 33
Assessor's Parcel Number Situs Address EBU Max Tax Charge City of Woodland
Gibson Ranch Landscaping and Lighting District
Fiscal Year 2025/2026 Preliminary Assessment Roll
027-621-018-000 863 WALLACE DR 1.0 382.58 382.58
027-621-019-000 875 WALLACE DR 1.0 382.58 382.58
027-621-020-000 879 WALLACE DR 1.0 382.58 382.58
027-621-021-000 883 WALLACE DR 1.0 382.58 382.58
027-621-022-000 887 WALLACE DR 1.0 382.58 382.58
027-621-023-000 891 WALLACE DR 1.0 382.58 382.58
027-621-024-000 895 WALLACE DR 1.0 382.58 382.58
027-621-025-000 899 WALLACE DR 1.0 382.58 382.58
027-621-026-000 903 WALLACE DR 1.0 382.58 382.58
027-621-027-000 907 WALLACE DR 1.0 382.58 382.58
027-621-028-000 911 WALLACE DR 1.0 382.58 382.58
027-621-029-000 915 WALLACE DR 1.0 382.58 382.58
027-621-030-000 919 WALLACE DR 1.0 382.58 382.58
027-621-031-000 923 WALLACE DR 1.0 382.58 382.58
027-621-032-000 927 WALLACE DR 1.0 382.58 382.58
027-622-001-000 990 GARCIA DR 1.0 382.58 382.58
027-622-002-000 898 WALLACE DR 1.0 382.58 382.58
027-622-003-000 906 WALLACE DR 1.0 382.58 382.58
027-622-004-000 910 WALLACE DR 1.0 382.58 382.58
027-622-006-000 980 GARCIA DR 1.0 382.58 382.58
027-622-007-000 931 LUSK DR 1.0 382.58 382.58
027-622-008-000 937 LUSK DR 1.0 382.58 382.58
027-622-009-000 965 LUSK DR 1.0 382.58 382.58
027-622-010-000 973 LUSK DR 1.0 382.58 382.58
027-622-011-000 977 LUSK DR 1.0 382.58 382.58
027-622-012-000 985 LUSK DR 1.0 382.58 382.58
027-623-001-000 920 WALLACE DR 1.0 382.58 382.58
027-623-003-000 956 GARCIA DR 1.0 382.58 382.58
027-623-004-000 952 GARCIA DR 1.0 382.58 382.58
027-623-005-000 948 GARCIA DR 1.0 382.58 382.58
027-623-006-000 944 GARCIA DR 1.0 382.58 382.58
027-623-007-000 940 GARCIA DR 1.0 382.58 382.58
027-623-008-000 936 GARCIA DR 1.0 382.58 382.58
027-623-009-000 932 GARCIA DR 1.0 382.58 382.58
027-623-010-000 928 GARCIA DR 1.0 382.58 382.58
027-623-011-000 924 GARCIA DR 1.0 382.58 382.58
027-623-012-000 920 GARCIA DR 1.0 382.58 382.58
027-623-013-000 916 GARCIA DR 1.0 382.58 382.58
027-623-014-000 912 GARCIA DR 1.0 382.58 382.58
027-623-015-000 908 GARCIA DR 1.0 382.58 382.58
027-623-016-000 904 GARCIA DR 1.0 382.58 382.58
027-623-017-000 900 GARCIA DR 1.0 382.58 382.58
027-623-018-000 960 GARCIA DR 1.0 382.58 382.58
027-623-019-000 966 GARCIA DR 1.0 382.58 382.58
027-623-020-000 976 GARCIA DR 1.0 382.58 382.58
027-623-021-000 928 LUSK DR 1.0 382.58 382.58
027-623-022-000 934 LUSK DR 1.0 382.58 382.58
027-623-023-000 938 LUSK DR 1.0 382.58 382.58
027-623-024-000 946 LUSK DR 1.0 382.58 382.58
027-623-025-000 950 LUSK DR 1.0 382.58 382.58
027-623-026-000 956 LUSK DR 1.0 382.58 382.58
027-623-027-000 960 LUSK DR 1.0 382.58 382.58
027-623-028-000 968 LUSK DR 1.0 382.58 382.58
027-623-029-000 974 LUSK DR 1.0 382.58 382.58
027-623-030-000 978 LUSK DR 1.0 382.58 382.58
027-623-031-000 986 LUSK DR 1.0 382.58 382.58
027-624-001-000 901 GARCIA DR 1.0 382.58 382.58
027-624-002-000 905 GARCIA DR 1.0 382.58 382.58
027-624-003-000 909 GARCIA DR 1.0 382.58 382.58
027-624-004-000 913 GARCIA DR 1.0 382.58 382.58
Gibson Ranch FY 2025/2026 Preliminary Assessment Roll Page 12 of 33
Assessor's Parcel Number Situs Address EBU Max Tax Charge City of Woodland
Gibson Ranch Landscaping and Lighting District
Fiscal Year 2025/2026 Preliminary Assessment Roll
027-624-005-000 917 GARCIA DR 1.0 382.58 382.58
027-624-006-000 916 ROSS DR 1.0 382.58 382.58
027-624-007-000 912 ROSS DR 1.0 382.58 382.58
027-624-008-000 908 ROSS DR 1.0 382.58 382.58
027-624-009-000 904 ROSS DR 1.0 382.58 382.58
027-624-010-000 900 ROSS DR 1.0 382.58 382.58
027-625-001-000 901 ROSS DR 1.0 382.58 382.58
027-625-002-000 905 ROSS DR 1.0 382.58 382.58
027-625-003-000 909 ROSS DR 1.0 382.58 382.58
027-625-004-000 913 ROSS DR 1.0 382.58 382.58
027-625-005-000 917 ROSS DR 1.0 382.58 382.58
027-625-007-000 888 WALLACE DR 1.0 382.58 382.58
027-625-008-000 876 WALLACE DR 1.0 382.58 382.58
027-625-009-000 864 WALLACE DR 1.0 382.58 382.58
027-625-010-000 852 WALLACE DR 1.0 382.58 382.58
027-625-011-000 840 WALLACE DR 1.0 382.58 382.58
027-625-012-000 828 WALLACE DR 1.0 382.58 382.58
027-625-013-000 816 WALLACE DR 1.0 382.58 382.58
027-625-014-000 1768 E GUM AVE 1.0 382.58 382.58
027-625-015-000 36 JOYCE CT 1.0 382.58 382.58
027-625-016-000 32 JOYCE CT 1.0 382.58 382.58
027-625-017-000 28 JOYCE CT 1.0 382.58 382.58
027-625-018-000 24 JOYCE CT 1.0 382.58 382.58
027-625-019-000 20 JOYCE CT 1.0 382.58 382.58
027-625-020-000 16 JOYCE CT 1.0 382.58 382.58
027-625-021-000 12 JOYCE CT 1.0 382.58 382.58
027-625-022-000 8 JOYCE CT 1.0 382.58 382.58
027-625-023-000 4 JOYCE CT 1.0 382.58 382.58
027-625-024-000 959 GARCIA DR 1.0 382.58 382.58
027-625-025-000 963 GARCIA DR 1.0 382.58 382.58
027-625-026-000 967 GARCIA DR 1.0 382.58 382.58
027-625-027-000 971 GARCIA DR 1.0 382.58 382.58
027-625-028-000 975 GARCIA DR 1.0 382.58 382.58
027-625-029-000 981 GARCIA DR 1.0 382.58 382.58
027-625-030-000 989 GARCIA DR 1.0 382.58 382.58
027-631-001-000 1988 FISHER LN 1.0 382.58 382.58
027-631-002-000 1984 FISHER LN 1.0 382.58 382.58
027-631-003-000 1980 FISHER LN 1.0 382.58 382.58
027-631-004-000 1976 FISHER LN 1.0 382.58 382.58
027-631-005-000 987 NELSON WAY 1.0 382.58 382.58
027-631-006-000 991 NELSON WAY 1.0 382.58 382.58
027-631-007-000 995 NELSON WAY 1.0 382.58 382.58
027-631-008-000 994 HOPPIN CT 1.0 382.58 382.58
027-631-009-000 990 HOPPIN CT 1.0 382.58 382.58
027-631-010-000 986 HOPPIN CT 1.0 382.58 382.58
027-631-011-000 955 WITHAM DR 1.0 382.58 382.58
027-631-012-000 959 WITHAM DR 1.0 382.58 382.58
027-631-013-000 963 WITHAM DR 1.0 382.58 382.58
027-631-014-000 967 WITHAM DR 1.0 382.58 382.58
027-631-015-000 971 WITHAM DR 1.0 382.58 382.58
027-631-016-000 975 WITHAM DR 1.0 382.58 382.58
027-631-017-000 979 WITHAM DR 1.0 382.58 382.58
027-631-018-000 983 HOPPIN CT 1.0 382.58 382.58
027-631-019-000 987 HOPPIN CT 1.0 382.58 382.58
027-631-020-000 991 HOPPIN CT 1.0 382.58 382.58
027-631-021-000 995 HOPPIN CT 1.0 382.58 382.58
027-632-001-000 964 NELSON WAY 1.0 382.58 382.58
027-632-002-000 968 NELSON WAY 1.0 382.58 382.58
027-632-003-000 972 NELSON WAY 1.0 382.58 382.58
027-632-004-000 976 NELSON WAY 1.0 382.58 382.58
Gibson Ranch FY 2025/2026 Preliminary Assessment Roll Page 13 of 33
Assessor's Parcel Number Situs Address EBU Max Tax Charge City of Woodland
Gibson Ranch Landscaping and Lighting District
Fiscal Year 2025/2026 Preliminary Assessment Roll
027-632-005-000 980 NELSON WAY 1.0 382.58 382.58
027-632-006-000 984 NELSON WAY 1.0 382.58 382.58
027-632-007-000 988 NELSON WAY 1.0 382.58 382.58
027-632-009-000 992 NELSON WAY 1.0 382.58 382.58
027-633-001-000 1983 HOWARD DR 1.0 382.58 382.58
027-633-002-000 1979 HOWARD DR 1.0 382.58 382.58
027-633-003-000 1975 HOWARD DR 1.0 382.58 382.58
027-633-004-000 1971 HOWARD DR 1.0 382.58 382.58
027-633-005-000 1967 HOWARD DR 1.0 382.58 382.58
027-633-006-000 1963 HOWARD DR 1.0 382.58 382.58
027-633-007-000 1959 HOWARD DR 1.0 382.58 382.58
027-633-008-000 1955 HOWARD DR 1.0 382.58 382.58
027-633-009-000 1951 HOWARD DR 1.0 382.58 382.58
027-634-001-000 1988 HOWARD DR 1.0 382.58 382.58
027-634-002-000 1984 HOWARD DR 1.0 382.58 382.58
027-634-003-000 1980 HOWARD DR 1.0 382.58 382.58
027-634-004-000 1976 HOWARD DR 1.0 382.58 382.58
027-634-005-000 1972 HOWARD DR 1.0 382.58 382.58
027-634-006-000 1968 HOWARD DR 1.0 382.58 382.58
027-634-007-000 1971 FISHER LN 1.0 382.58 382.58
027-634-008-000 1975 FISHER LN 1.0 382.58 382.58
027-634-009-000 1979 FISHER LN 1.0 382.58 382.58
027-634-010-000 1983 FISHER LN 1.0 382.58 382.58
027-634-011-000 1987 FISHER LN 1.0 382.58 382.58
027-640-002-000 1923 MAXWELL AVE 1.0 382.58 382.58
027-640-003-000 904 BROWNING CIR 1.0 382.58 382.58
027-640-004-000 900 BROWNING CIR 1.0 382.58 382.58
027-640-005-000 896 BROWNING CIR 1.0 382.58 382.58
027-640-006-000 892 BROWNING CIR 1.0 382.58 382.58
027-640-007-000 888 BROWNING CIR 1.0 382.58 382.58
027-640-008-000 884 BROWNING CIR 1.0 382.58 382.58
027-640-009-000 880 BROWNING CIR 1.0 382.58 382.58
027-640-010-000 876 BROWNING CIR 1.0 382.58 382.58
027-640-011-000 872 BROWNING CIR 1.0 382.58 382.58
027-640-012-000 868 BROWNING CIR 1.0 382.58 382.58
027-640-013-000 864 BROWNING CIR 1.0 382.58 382.58
027-640-014-000 860 BROWNING CIR 1.0 382.58 382.58
027-640-015-000 856 BROWNING CIR 1.0 382.58 382.58
027-640-016-000 852 BROWNING CIR 1.0 382.58 382.58
027-640-017-000 848 BROWNING CIR 1.0 382.58 382.58
027-640-018-000 844 BROWNING CIR 1.0 382.58 382.58
027-640-019-000 840 BROWNING CIR 1.0 382.58 382.58
027-640-020-000 876 KINCHELOE DR 1.0 382.58 382.58
027-640-021-000 845 BROWNING CIR 1.0 382.58 382.58
027-640-022-000 849 BROWNING CIR 1.0 382.58 382.58
027-640-023-000 853 BROWNING CIR 1.0 382.58 382.58
027-640-024-000 857 BROWNING CIR 1.0 382.58 382.58
027-640-025-000 30 MULCAHY CT 1.0 382.58 382.58
027-640-026-000 26 MULCAHY CT 1.0 382.58 382.58
027-640-027-000 22 MULCAHY CT 1.0 382.58 382.58
027-640-028-000 18 MULCAHY CT 1.0 382.58 382.58
027-640-029-000 14 MULCAHY CT 1.0 382.58 382.58
027-640-030-000 10 MULCAHY CT 1.0 382.58 382.58
027-640-031-000 6 MULCAHY CT 1.0 382.58 382.58
027-640-032-000 2 MULCAHY CT 1.0 382.58 382.58
027-640-033-000 891 BROWNING CIR 1.0 382.58 382.58
027-640-034-000 895 BROWNING CIR 1.0 382.58 382.58
027-640-035-000 899 BROWNING CIR 1.0 382.58 382.58
027-640-036-000 1951 MAXWELL AVE 1.0 382.58 382.58
027-640-037-000 888 KINCHELOE DR 1.0 382.58 382.58
Gibson Ranch FY 2025/2026 Preliminary Assessment Roll Page 14 of 33
Assessor's Parcel Number Situs Address EBU Max Tax Charge City of Woodland
Gibson Ranch Landscaping and Lighting District
Fiscal Year 2025/2026 Preliminary Assessment Roll
027-640-038-000 884 KINCHELOE DR 1.0 382.58 382.58
027-640-039-000 880 KINCHELOE DR 1.0 382.58 382.58
027-640-041-000 829 DINSDALE CIR 1.0 382.58 382.58
027-640-042-000 833 DINSDALE CIR 1.0 382.58 382.58
027-640-043-000 837 DINSDALE CIR 1.0 382.58 382.58
027-640-044-000 841 DINSDALE CIR 1.0 382.58 382.58
027-640-045-000 845 DINSDALE CIR 1.0 382.58 382.58
027-640-046-000 849 DINSDALE CIR 1.0 382.58 382.58
027-640-047-000 853 DINSDALE CIR 1.0 382.58 382.58
027-640-048-000 857 DINSDALE CIR 1.0 382.58 382.58
027-640-049-000 861 DINSDALE CIR 1.0 382.58 382.58
027-640-050-000 865 DINSDALE CIR 1.0 382.58 382.58
027-640-051-000 869 DINSDALE CIR 1.0 382.58 382.58
027-640-052-000 873 DINSDALE CIR 1.0 382.58 382.58
027-640-053-000 877 DINSDALE CIR 1.0 382.58 382.58
027-640-054-000 881 DINSDALE CIR 1.0 382.58 382.58
027-640-055-000 885 DINSDALE CIR 1.0 382.58 382.58
027-640-056-000 889 DINSDALE CIR 1.0 382.58 382.58
027-640-057-000 893 DINSDALE CIR 1.0 382.58 382.58
027-640-058-000 897 DINSDALE CIR 1.0 382.58 382.58
027-640-059-000 903 FARNHAM AVE 1.0 382.58 382.58
027-640-060-000 907 FARNHAM AVE 1.0 382.58 382.58
027-640-061-000 911 FARNHAM AVE 1.0 382.58 382.58
027-640-062-000 915 FARNHAM AVE 1.0 382.58 382.58
027-640-063-000 856 DINSDALE CIR 1.0 382.58 382.58
027-640-064-000 850 DINSDALE CIR 1.0 382.58 382.58
027-640-065-000 844 DINSDALE CIR 1.0 382.58 382.58
027-640-066-000 871 FARNHAM AVE 1.0 382.58 382.58
027-640-067-000 875 FARNHAM AVE 1.0 382.58 382.58
027-640-068-000 879 FARNHAM AVE 1.0 382.58 382.58
027-640-069-000 883 FARNHAM AVE 1.0 382.58 382.58
027-640-070-000 887 FARNHAM AVE 1.0 382.58 382.58
027-640-071-000 891 FARNHAM AVE 1.0 382.58 382.58
027-640-072-000 895 FARNHAM AVE 1.0 382.58 382.58
027-640-073-000 884 DINSDALE CIR 1.0 382.58 382.58
027-640-074-000 878 DINSDALE CIR 1.0 382.58 382.58
027-651-001-000 1000 MORRIS CIR 1.0 382.58 382.58
027-651-002-000 1004 MORRIS CIR 1.0 382.58 382.58
027-651-003-000 1008 MORRIS CIR 1.0 382.58 382.58
027-651-004-000 1012 MORRIS CIR 1.0 382.58 382.58
027-651-005-000 1016 MORRIS CIR 1.0 382.58 382.58
027-651-006-000 1020 MORRIS CIR 1.0 382.58 382.58
027-651-007-000 1024 MORRIS CIR 1.0 382.58 382.58
027-651-008-000 1028 MORRIS CIR 1.0 382.58 382.58
027-651-009-000 1032 MORRIS CIR 1.0 382.58 382.58
027-651-010-000 1916 MORRIS CIR 1.0 382.58 382.58
027-651-011-000 1920 MORRIS CIR 1.0 382.58 382.58
027-651-012-000 1924 MORRIS CIR 1.0 382.58 382.58
027-651-013-000 1928 MORRIS CIR 1.0 382.58 382.58
027-651-014-000 1932 MORRIS CIR 1.0 382.58 382.58
027-651-015-000 1936 MORRIS CIR 1.0 382.58 382.58
027-651-016-000 1940 MORRIS CIR 1.0 382.58 382.58
027-651-017-000 1944 MORRIS CIR 1.0 382.58 382.58
027-651-018-000 1948 MORRIS CIR 1.0 382.58 382.58
027-651-019-000 1952 MORRIS CIR 1.0 382.58 382.58
027-652-001-000 1001 MORRIS CIR 1.0 382.58 382.58
027-652-002-000 1000 FREDERICKS ST 1.0 382.58 382.58
027-652-003-000 1004 FREDERICKS ST 1.0 382.58 382.58
027-652-004-000 1005 MORRIS CIR 1.0 382.58 382.58
027-652-005-000 1009 MORRIS CIR 1.0 382.58 382.58
Gibson Ranch FY 2025/2026 Preliminary Assessment Roll Page 15 of 33
Assessor's Parcel Number Situs Address EBU Max Tax Charge City of Woodland
Gibson Ranch Landscaping and Lighting District
Fiscal Year 2025/2026 Preliminary Assessment Roll
027-652-006-000 1008 FREDERICKS ST 1.0 382.58 382.58
027-652-007-000 1012 FREDERICKS ST 1.0 382.58 382.58
027-652-008-000 1013 MORRIS CIR 1.0 382.58 382.58
027-652-009-000 1017 MORRIS CIR 1.0 382.58 382.58
027-652-010-000 1016 FREDERICKS ST 1.0 382.58 382.58
027-652-011-000 1020 FREDERICKS ST 1.0 382.58 382.58
027-652-012-000 1021 MORRIS CIR 1.0 382.58 382.58
027-652-013-000 1025 MORRIS CIR 1.0 382.58 382.58
027-652-014-000 1024 FREDERICKS ST 1.0 382.58 382.58
027-652-015-000 1028 FREDERICKS ST 1.0 382.58 382.58
027-652-016-000 1029 MORRIS CIR 1.0 382.58 382.58
027-653-001-000 1944 BRANIGAN AVE 1.0 382.58 382.58
027-653-002-000 1940 BRANIGAN AVE 1.0 382.58 382.58
027-653-003-000 1936 BRANIGAN AVE 1.0 382.58 382.58
027-653-004-000 1932 BRANIGAN AVE 1.0 382.58 382.58
027-653-005-000 1005 FREDERICKS ST 1.0 382.58 382.58
027-653-006-000 30 FREDERICKS CT 1.0 382.58 382.58
027-653-007-000 26 FREDERICKS CT 1.0 382.58 382.58
027-653-008-000 22 FREDERICKS CT 1.0 382.58 382.58
027-653-009-000 18 FREDERICKS CT 1.0 382.58 382.58
027-653-010-000 14 FREDERICKS CT 1.0 382.58 382.58
027-653-011-000 10 FREDERICKS CT 1.0 382.58 382.58
027-653-012-000 6 FREDERICKS CT 1.0 382.58 382.58
027-653-013-000 1019 FREDERICKS ST 1.0 382.58 382.58
027-653-014-000 1023 FREDERICKS ST 1.0 382.58 382.58
027-653-015-000 1027 FREDERICKS ST 1.0 382.58 382.58
027-653-016-000 1939 MORRIS CIR 1.0 382.58 382.58
027-653-017-000 1943 MORRIS CIR 1.0 382.58 382.58
027-653-018-000 1947 MORRIS CIR 1.0 382.58 382.58
027-653-019-000 1951 MORRIS CIR 1.0 382.58 382.58
027-661-001-000 931 ANDERSON CIR 1.0 382.58 382.58
027-661-002-000 927 ANDERSON CIR 1.0 382.58 382.58
027-661-003-000 923 ANDERSON CIR 1.0 382.58 382.58
027-661-004-000 919 ANDERSON CIR 1.0 382.58 382.58
027-661-005-000 915 ANDERSON CIR 1.0 382.58 382.58
027-661-006-000 913 ANDERSON CIR 1.0 382.58 382.58
027-661-007-000 909 ANDERSON CIR 1.0 382.58 382.58
027-661-008-000 905 ANDERSON CIR 1.0 382.58 382.58
027-661-009-000 901 ANDERSON CIR 1.0 382.58 382.58
027-661-010-000 967 ANDERSON CIR 1.0 382.58 382.58
027-661-011-000 971 ANDERSON CIR 1.0 382.58 382.58
027-661-012-000 975 ANDERSON CIR 1.0 382.58 382.58
027-661-013-000 979 ANDERSON CIR 1.0 382.58 382.58
027-661-014-000 983 ANDERSON CIR 1.0 382.58 382.58
027-661-015-000 987 ANDERSON CIR 1.0 382.58 382.58
027-661-016-000 991 ANDERSON CIR 1.0 382.58 382.58
027-661-017-000 993 ANDERSON CIR 1.0 382.58 382.58
027-661-018-000 997 ANDERSON CIR 1.0 382.58 382.58
027-662-001-000 1789 LOSOYA DR 1.0 382.58 382.58
027-662-002-000 1785 LOSOYA DR 1.0 382.58 382.58
027-662-003-000 1781 LOSOYA DR 1.0 382.58 382.58
027-662-004-000 1777 LOSOYA DR 1.0 382.58 382.58
027-662-005-000 1773 LOSOYA DR 1.0 382.58 382.58
027-662-006-000 1769 LOSOYA DR 1.0 382.58 382.58
027-662-007-000 1765 LOSOYA DR 1.0 382.58 382.58
027-662-008-000 1761 LOSOYA DR 1.0 382.58 382.58
027-662-009-000 1757 LOSOYA DR 1.0 382.58 382.58
027-662-010-000 958 LOSOYA DR 1.0 382.58 382.58
027-662-011-000 962 LOSOYA DR 1.0 382.58 382.58
027-662-012-000 966 LOSOYA DR 1.0 382.58 382.58
Gibson Ranch FY 2025/2026 Preliminary Assessment Roll Page 16 of 33
Assessor's Parcel Number Situs Address EBU Max Tax Charge City of Woodland
Gibson Ranch Landscaping and Lighting District
Fiscal Year 2025/2026 Preliminary Assessment Roll
027-662-013-000 970 LOSOYA DR 1.0 382.58 382.58
027-662-014-000 974 LOSOYA DR 1.0 382.58 382.58
027-662-015-000 978 LOSOYA DR 1.0 382.58 382.58
027-662-016-000 982 LOSOYA DR 1.0 382.58 382.58
027-662-017-000 986 LOSOYA DR 1.0 382.58 382.58
027-662-018-000 990 LOSOYA DR 1.0 382.58 382.58
027-662-019-000 994 LOSOYA DR 1.0 382.58 382.58
027-662-020-000 998 LOSOYA DR 1.0 382.58 382.58
027-662-021-000 900 ANDERSON CIR 1.0 382.58 382.58
027-662-022-000 904 ANDERSON CIR 1.0 382.58 382.58
027-662-023-000 908 ANDERSON CIR 1.0 382.58 382.58
027-662-024-000 912 ANDERSON CIR 1.0 382.58 382.58
027-662-025-000 914 ANDERSON CIR 1.0 382.58 382.58
027-662-026-000 918 ANDERSON CIR 1.0 382.58 382.58
027-662-027-000 922 ANDERSON CIR 1.0 382.58 382.58
027-662-028-000 926 ANDERSON CIR 1.0 382.58 382.58
027-662-029-000 930 ANDERSON CIR 1.0 382.58 382.58
027-662-030-000 932 ANDERSON CIR 1.0 382.58 382.58
027-662-031-000 936 ANDERSON CIR 1.0 382.58 382.58
027-662-032-000 940 ANDERSON CIR 1.0 382.58 382.58
027-662-033-000 942 ANDERSON CIR 1.0 382.58 382.58
027-662-034-000 946 ANDERSON CIR 1.0 382.58 382.58
027-662-035-000 950 ANDERSON CIR 1.0 382.58 382.58
027-662-036-000 954 ANDERSON CIR 1.0 382.58 382.58
027-662-037-000 958 ANDERSON CIR 1.0 382.58 382.58
027-662-038-000 960 ANDERSON CIR 1.0 382.58 382.58
027-662-039-000 964 ANDERSON CIR 1.0 382.58 382.58
027-662-040-000 968 ANDERSON CIR 1.0 382.58 382.58
027-662-041-000 972 ANDERSON CIR 1.0 382.58 382.58
027-662-042-000 976 ANDERSON CIR 1.0 382.58 382.58
027-662-043-000 980 ANDERSON CIR 1.0 382.58 382.58
027-662-044-000 984 ANDERSON CIR 1.0 382.58 382.58
027-662-045-000 988 ANDERSON CIR 1.0 382.58 382.58
027-662-046-000 992 ANDERSON CIR 1.0 382.58 382.58
027-662-047-000 994 ANDERSON CIR 1.0 382.58 382.58
027-662-048-000 998 ANDERSON CIR 1.0 382.58 382.58
027-663-001-000 966 HUNTER LN 1.0 382.58 382.58
027-663-002-000 970 HUNTER LN 1.0 382.58 382.58
027-663-003-000 974 HUNTER LN 1.0 382.58 382.58
027-663-004-000 978 HUNTER LN 1.0 382.58 382.58
027-663-005-000 982 HUNTER LN 1.0 382.58 382.58
027-663-006-000 986 HUNTER LN 1.0 382.58 382.58
027-663-007-000 990 HUNTER LN 1.0 382.58 382.58
027-663-008-000 994 HUNTER LN 1.0 382.58 382.58
027-663-009-000 998 HUNTER LN 1.0 382.58 382.58
027-663-010-000 965 LOSOYA DR 1.0 382.58 382.58
027-663-011-000 969 LOSOYA DR 1.0 382.58 382.58
027-663-012-000 973 LOSOYA DR 1.0 382.58 382.58
027-663-013-000 977 LOSOYA DR 1.0 382.58 382.58
027-663-014-000 981 LOSOYA DR 1.0 382.58 382.58
027-663-015-000 985 LOSOYA DR 1.0 382.58 382.58
027-663-016-000 989 LOSOYA DR 1.0 382.58 382.58
027-663-017-000 993 LOSOYA DR 1.0 382.58 382.58
027-663-018-000 997 LOSOYA DR 1.0 382.58 382.58
027-664-001-000 965 HUNTER LN 1.0 382.58 382.58
027-664-002-000 969 HUNTER LN 1.0 382.58 382.58
027-664-003-000 973 HUNTER LN 1.0 382.58 382.58
027-664-004-000 977 HUNTER LN 1.0 382.58 382.58
027-664-005-000 981 HUNTER LN 1.0 382.58 382.58
027-664-006-000 985 HUNTER LN 1.0 382.58 382.58
Gibson Ranch FY 2025/2026 Preliminary Assessment Roll Page 17 of 33
Assessor's Parcel Number Situs Address EBU Max Tax Charge City of Woodland
Gibson Ranch Landscaping and Lighting District
Fiscal Year 2025/2026 Preliminary Assessment Roll
027-664-007-000 989 HUNTER LN 1.0 382.58 382.58
027-664-008-000 993 HUNTER LN 1.0 382.58 382.58
027-664-009-000 997 HUNTER LN 1.0 382.58 382.58
027-670-001-000 1793 LOSOYA DR 1.0 382.58 382.58
027-670-002-000 974 WALLACE DR 1.0 382.58 382.58
027-670-003-000 978 WALLACE DR 1.0 382.58 382.58
027-670-004-000 982 WALLACE DR 1.0 382.58 382.58
027-670-005-000 986 WALLACE DR 1.0 382.58 382.58
027-670-006-000 990 WALLACE DR 1.0 382.58 382.58
027-670-007-000 994 WALLACE DR 1.0 382.58 382.58
027-670-008-000 998 WALLACE DR 1.0 382.58 382.58
027-670-009-000 997 WALLACE DR 1.0 382.58 382.58
027-670-010-000 995 WALLACE DR 1.0 382.58 382.58
027-670-011-000 991 WALLACE DR 1.0 382.58 382.58
027-670-012-000 987 WALLACE DR 1.0 382.58 382.58
027-670-013-000 983 WALLACE DR 1.0 382.58 382.58
027-670-014-000 979 WALLACE DR 1.0 382.58 382.58
027-670-015-000 1802 LOSOYA DR 1.0 382.58 382.58
027-670-016-000 1801 LOSOYA DR 1.0 382.58 382.58
027-670-017-000 1805 LOSOYA DR 1.0 382.58 382.58
027-670-018-000 1809 LOSOYA DR 1.0 382.58 382.58
027-670-019-000 1815 LOSOYA DR 1.0 382.58 382.58
027-670-020-000 1821 LOSOYA DR 1.0 382.58 382.58
027-670-021-000 1827 LOSOYA DR 1.0 382.58 382.58
027-670-022-000 1830 LOSOYA DR 1.0 382.58 382.58
027-670-023-000 1826 LOSOYA DR 1.0 382.58 382.58
027-670-024-000 1822 LOSOYA DR 1.0 382.58 382.58
027-670-025-000 1818 LOSOYA DR 1.0 382.58 382.58
027-670-026-000 1814 LOSOYA DR 1.0 382.58 382.58
027-670-027-000 1810 LOSOYA DR 1.0 382.58 382.58
027-670-028-000 1806 LOSOYA DR 1.0 382.58 382.58
027-670-029-000 26 HILLER CT 1.0 382.58 382.58
027-670-030-000 30 HILLER CT 1.0 382.58 382.58
027-670-031-000 34 HILLER CT 1.0 382.58 382.58
027-670-032-000 38 HILLER CT 1.0 382.58 382.58
027-670-033-000 42 HILLER CT 1.0 382.58 382.58
027-670-034-000 22 HILLER CT 1.0 382.58 382.58
027-670-035-000 18 HILLER CT 1.0 382.58 382.58
027-670-036-000 14 HILLER CT 1.0 382.58 382.58
027-670-037-000 10 HILLER CT 1.0 382.58 382.58
027-670-038-000 6 HILLER CT 1.0 382.58 382.58
027-670-039-000 2 HILLER CT 1.0 382.58 382.58
027-670-040-000 54 EPPERSON CT 1.0 382.58 382.58
027-670-041-000 50 EPPERSON CT 1.0 382.58 382.58
027-670-042-000 46 EPPERSON CT 1.0 382.58 382.58
027-670-043-000 42 EPPERSON CT 1.0 382.58 382.58
027-670-044-000 38 EPPERSON CT 1.0 382.58 382.58
027-670-045-000 34 EPPERSON CT 1.0 382.58 382.58
027-670-046-000 30 EPPERSON CT 1.0 382.58 382.58
027-670-047-000 26 EPPERSON CT 1.0 382.58 382.58
027-670-048-000 22 EPPERSON CT 1.0 382.58 382.58
027-670-049-000 18 EPPERSON CT 1.0 382.58 382.58
027-670-050-000 14 EPPERSON CT 1.0 382.58 382.58
027-670-051-000 10 EPPERSON CT 1.0 382.58 382.58
027-670-052-000 6 EPPERSON CT 1.0 382.58 382.58
027-670-053-000 2 EPPERSON CT 1.0 382.58 382.58
027-681-001-000 840 WALKER ST 1.0 382.58 382.58
027-681-002-000 844 WALKER ST 1.0 382.58 382.58
027-681-003-000 2 TADLOCK PL 1.0 382.58 382.58
027-681-004-000 6 TADLOCK PL 1.0 382.58 382.58
Gibson Ranch FY 2025/2026 Preliminary Assessment Roll Page 18 of 33
Assessor's Parcel Number Situs Address EBU Max Tax Charge City of Woodland
Gibson Ranch Landscaping and Lighting District
Fiscal Year 2025/2026 Preliminary Assessment Roll
027-681-005-000 10 TADLOCK PL 1.0 382.58 382.58
027-681-006-000 14 TADLOCK PL 1.0 382.58 382.58
027-681-007-000 18 TADLOCK PL 1.0 382.58 382.58
027-681-008-000 1831 LOSOYA DR 1.0 382.58 382.58
027-682-001-000 839 WALKER ST 1.0 382.58 382.58
027-682-002-000 843 WALKER ST 1.0 382.58 382.58
027-682-003-000 847 WALKER ST 1.0 382.58 382.58
027-682-004-000 851 WALKER ST 1.0 382.58 382.58
027-682-005-000 855 WALKER ST 1.0 382.58 382.58
027-682-006-000 859 WALKER ST 1.0 382.58 382.58
027-682-007-000 14 REIFF PL 1.0 382.58 382.58
027-682-008-000 10 REIFF PL 1.0 382.58 382.58
027-682-009-000 14 HILDEBRAND CT 1.0 382.58 382.58
027-682-010-000 10 HILDEBRAND CT 1.0 382.58 382.58
027-682-011-000 6 HILDEBRAND CT 1.0 382.58 382.58
027-682-012-000 924 CRANSTON DR 1.0 382.58 382.58
027-682-013-000 928 CRANSTON DR 1.0 382.58 382.58
027-682-014-000 932 CRANSTON DR 1.0 382.58 382.58
027-682-015-000 940 CRANSTON DR 1.0 382.58 382.58
027-682-016-000 944 CRANSTON DR 1.0 382.58 382.58
027-682-017-000 883 WALKER ST 1.0 382.58 382.58
027-682-018-000 879 WALKER ST 1.0 382.58 382.58
027-682-019-000 875 WALKER ST 1.0 382.58 382.58
027-682-020-000 871 WALKER ST 1.0 382.58 382.58
027-682-021-000 2 REIFF PL 1.0 382.58 382.58
027-682-022-000 6 REIFF PL 1.0 382.58 382.58
027-682-023-000 18 HILDEBRAND CT 1.0 382.58 382.58
027-682-024-000 22 HILDEBRAND CT 1.0 382.58 382.58
027-682-025-000 26 HILDEBRAND CT 1.0 382.58 382.58
027-683-001-000 927 CRANSTON DR 1.0 382.58 382.58
027-683-002-000 931 CRANSTON DR 1.0 382.58 382.58
027-683-003-000 935 CRANSTON DR 1.0 382.58 382.58
027-683-004-000 939 CRANSTON DR 1.0 382.58 382.58
027-683-005-000 943 CRANSTON DR 1.0 382.58 382.58
027-683-006-000 891 WALKER PL 1.0 382.58 382.58
027-683-007-000 895 WALKER PL 1.0 382.58 382.58
027-683-008-000 899 WALKER PL 1.0 382.58 382.58
027-683-009-000 903 WALKER PL 1.0 382.58 382.58
027-683-010-000 907 WALKER PL 1.0 382.58 382.58
027-684-001-000 1834 LOSOYA DR 1.0 382.58 382.58
027-684-002-000 868 WALKER ST 1.0 382.58 382.58
027-684-003-000 872 WALKER ST 1.0 382.58 382.58
027-684-004-000 876 WALKER ST 1.0 382.58 382.58
027-684-005-000 6 BARTH CT 1.0 382.58 382.58
027-684-006-000 10 BARTH CT 1.0 382.58 382.58
027-684-007-000 14 BARTH CT 1.0 382.58 382.58
027-684-008-000 18 BARTH CT 1.0 382.58 382.58
027-684-009-000 22 BARTH CT 1.0 382.58 382.58
027-684-010-000 26 BARTH CT 1.0 382.58 382.58
027-684-011-000 30 BARTH CT 1.0 382.58 382.58
027-684-012-000 34 BARTH CT 1.0 382.58 382.58
027-684-013-000 33 BARTH CT 1.0 382.58 382.58
027-684-014-000 29 BARTH CT 1.0 382.58 382.58
027-684-015-000 25 BARTH CT 1.0 382.58 382.58
027-684-016-000 21 BARTH CT 1.0 382.58 382.58
027-684-017-000 17 BARTH CT 1.0 382.58 382.58
027-684-018-000 13 BARTH CT 1.0 382.58 382.58
027-684-019-000 9 BARTH CT 1.0 382.58 382.58
027-684-020-000 5 BARTH CT 1.0 382.58 382.58
027-684-021-000 1 BARTH CT 1.0 382.58 382.58
Gibson Ranch FY 2025/2026 Preliminary Assessment Roll Page 19 of 33
Assessor's Parcel Number Situs Address EBU Max Tax Charge City of Woodland
Gibson Ranch Landscaping and Lighting District
Fiscal Year 2025/2026 Preliminary Assessment Roll
027-690-001-000 776 LAUGENOUR DR 1.0 382.58 382.58
027-690-002-000 1628 SILBERSTEIN PL 1.0 382.58 382.58
027-690-003-000 1622 SILBERSTEIN PL 1.0 382.58 382.58
027-690-004-000 1616 SILBERSTEIN PL 1.0 382.58 382.58
027-690-005-000 1612 SILBERSTEIN PL 1.0 382.58 382.58
027-690-006-000 1608 SILBERSTEIN PL 1.0 382.58 382.58
027-690-007-000 1604 SILBERSTEIN PL 1.0 382.58 382.58
027-690-008-000 1600 SILBERSTEIN PL 1.0 382.58 382.58
027-690-009-000 1603 SILBERSTEIN PL 1.0 382.58 382.58
027-690-010-000 1607 SILBERSTEIN PL 1.0 382.58 382.58
027-690-011-000 1611 SILBERSTEIN PL 1.0 382.58 382.58
027-690-012-000 1617 SILBERSTEIN PL 1.0 382.58 382.58
027-690-013-000 1623 SILBERSTEIN PL 1.0 382.58 382.58
027-690-014-000 1629 SILBERSTEIN PL 1.0 382.58 382.58
027-690-015-000 1633 SILBERSTEIN PL 1.0 382.58 382.58
027-690-016-000 780 LAUGENOUR DR 1.0 382.58 382.58
027-690-017-000 1635 GILLETTE DR 1.0 382.58 382.58
027-690-018-000 1631 GILLETTE DR 1.0 382.58 382.58
027-690-019-000 1625 GILLETTE DR 1.0 382.58 382.58
027-690-020-000 1619 GILLETTE DR 1.0 382.58 382.58
027-690-021-000 1615 GILLETTE DR 1.0 382.58 382.58
027-690-022-000 1609 GILLETTE DR 1.0 382.58 382.58
027-690-023-000 1605 GILLETTE DR 1.0 382.58 382.58
027-690-024-000 1601 GILLETTE DR 1.0 382.58 382.58
027-690-026-000 777 LAUGENOUR DR 1.0 382.58 382.58
027-690-027-000 781 LAUGENOUR DR 1.0 382.58 382.58
027-690-028-000 785 LAUGENOUR DR 1.0 382.58 382.58
027-690-029-000 789 LAUGENOUR DR 1.0 382.58 382.58
027-690-030-000 793 LAUGENOUR DR 1.0 382.58 382.58
027-690-031-000 797 LAUGENOUR DR 1.0 382.58 382.58
027-690-032-000 771 BOURN DR 1.0 382.58 382.58
027-690-033-000 767 BOURN DR 0.5 382.58 382.58
027-690-034-000 763 BOURN DR 0.5 382.58 382.58
027-690-035-000 759 BOURN DR 1.0 382.58 382.58
027-690-036-000 755 BOURN DR 1.0 382.58 382.58
027-690-037-000 751 BOURN DR 1.0 382.58 382.58
027-690-038-000 747 BOURN DR 1.0 382.58 382.58
027-690-039-000 743 BOURN DR 1.0 382.58 382.58
027-690-040-000 739 BOURN DR 1.0 382.58 382.58
027-690-042-000 1614 FARNHAM AVE 1.0 382.58 382.58
027-690-043-000 1618 FARNHAM AVE 1.0 382.58 382.58
027-690-044-000 1622 FARNHAM AVE 1.0 382.58 382.58
027-690-045-000 1626 FARNHAM AVE 1.0 382.58 382.58
027-690-046-000 1630 FARNHAM AVE 1.0 382.58 382.58
027-690-047-000 1634 FARNHAM AVE 1.0 382.58 382.58
027-690-048-000 768 LAUGENOUR DR 1.0 382.58 382.58
027-690-049-000 772 LAUGENOUR DR 1.0 382.58 382.58
027-690-050-000 773 LAUGENOUR DR 1.0 382.58 382.58
027-690-051-000 769 LAUGENOUR DR 1.0 382.58 382.58
027-690-052-000 765 LAUGENOUR DR 1.0 382.58 382.58
027-701-001-000 1601 LAUGENOUR DR 1.0 382.58 382.58
027-701-002-000 1605 LAUGENOUR DR 1.0 382.58 382.58
027-701-003-000 1609 LAUGENOUR DR 1.0 382.58 382.58
027-701-004-000 1613 LAUGENOUR DR 1.0 382.58 382.58
027-701-005-000 1619 LAUGENOUR DR 1.0 382.58 382.58
027-701-006-000 605 LAUGENOUR DR 1.0 382.58 382.58
027-701-007-000 611 LAUGENOUR DR 1.0 382.58 382.58
027-701-008-000 617 LAUGENOUR DR 1.0 382.58 382.58
027-701-009-000 623 LAUGENOUR DR 1.0 382.58 382.58
027-701-010-000 629 LAUGENOUR DR 1.0 382.58 382.58
Gibson Ranch FY 2025/2026 Preliminary Assessment Roll Page 20 of 33
Assessor's Parcel Number Situs Address EBU Max Tax Charge City of Woodland
Gibson Ranch Landscaping and Lighting District
Fiscal Year 2025/2026 Preliminary Assessment Roll
027-701-011-000 635 LAUGENOUR DR 1.0 382.58 382.58
027-701-012-000 641 LAUGENOUR DR 1.0 382.58 382.58
027-701-013-000 647 LAUGENOUR DR 1.0 382.58 382.58
027-701-014-000 653 LAUGENOUR DR 1.0 382.58 382.58
027-701-015-000 659 LAUGENOUR DR 1.0 382.58 382.58
027-701-016-000 665 LAUGENOUR DR 1.0 382.58 382.58
027-701-017-000 671 LAUGENOUR DR 1.0 382.58 382.58
027-701-018-000 677 LAUGENOUR DR 1.0 382.58 382.58
027-701-019-000 1643 FARNHAM AVE 1.0 382.58 382.58
027-701-020-000 1647 FARNHAM AVE 1.0 382.58 382.58
027-701-021-000 1651 FARNHAM AVE 1.0 382.58 382.58
027-701-022-000 1655 FARNHAM AVE 1.0 382.58 382.58
027-702-001-000 601 BOURN DR 1.0 382.58 382.58
027-702-002-000 613 BOURN DR 1.0 382.58 382.58
027-702-003-000 625 BOURN DR 1.0 382.58 382.58
027-702-004-000 637 BOURN DR 1.0 382.58 382.58
027-702-005-000 649 BOURN DR 1.0 382.58 382.58
027-702-006-000 661 BOURN DR 1.0 382.58 382.58
027-702-007-000 673 BOURN DR 1.0 382.58 382.58
027-702-008-000 685 BOURN DR 1.0 382.58 382.58
027-702-009-000 697 BOURN DR 1.0 382.58 382.58
027-702-010-000 709 BOURN DR 1.0 382.58 382.58
027-702-011-000 721 BOURN DR 1.0 382.58 382.58
027-702-013-000 684 WOODARD DR 1.0 382.58 382.58
027-702-014-000 676 WOODARD DR 1.0 382.58 382.58
027-702-015-000 668 WOODARD DR 1.0 382.58 382.58
027-702-016-000 660 WOODARD DR 1.0 382.58 382.58
027-702-017-000 652 WOODARD DR 1.0 382.58 382.58
027-702-018-000 644 WOODARD DR 1.0 382.58 382.58
027-702-019-000 636 WOODARD DR 1.0 382.58 382.58
027-702-020-000 628 WOODARD DR 1.0 382.58 382.58
027-702-021-000 620 WOODARD DR 1.0 382.58 382.58
027-702-022-000 1610 LAUGENOUR DR 1.0 382.58 382.58
027-702-023-000 1618 LAUGENOUR DR 1.0 382.58 382.58
027-703-001-000 672 LAUGENOUR DR 1.0 382.58 382.58
027-703-002-000 680 LAUGENOUR DR 1.0 382.58 382.58
027-703-003-000 688 LAUGENOUR DR 1.0 382.58 382.58
027-703-004-000 1631 FARNHAM AVE 1.0 382.58 382.58
027-703-005-000 1627 FARNHAM AVE 1.0 382.58 382.58
027-703-006-000 1623 FARNHAM AVE 1.0 382.58 382.58
027-703-007-000 1619 FARNHAM AVE 1.0 382.58 382.58
027-703-008-000 1615 FARNHAM AVE 1.0 382.58 382.58
027-703-009-000 667 WOODARD DR 1.0 382.58 382.58
027-703-010-000 659 WOODARD DR 1.0 382.58 382.58
027-703-011-000 651 WOODARD DR 1.0 382.58 382.58
027-703-012-000 643 WOODARD DR 1.0 382.58 382.58
027-703-013-000 635 WOODARD DR 1.0 382.58 382.58
027-703-014-000 622 LAUGENOUR DR 1.0 382.58 382.58
027-703-015-000 626 LAUGENOUR DR 1.0 382.58 382.58
027-703-016-000 632 LAUGENOUR DR 1.0 382.58 382.58
027-703-017-000 638 LAUGENOUR DR 1.0 382.58 382.58
027-703-018-000 8 GWINN CT 1.0 382.58 382.58
027-703-019-000 6 GWINN CT 1.0 382.58 382.58
027-703-020-000 4 GWINN CT 1.0 382.58 382.58
027-703-021-000 2 GWINN CT 1.0 382.58 382.58
027-711-001-000 761 HATCHER DR 1.0 382.58 382.58
027-711-002-000 765 HATCHER DR 1.0 382.58 382.58
027-711-003-000 769 HATCHER DR 1.0 382.58 382.58
027-711-004-000 773 HATCHER DR 1.0 382.58 382.58
027-711-005-000 777 HATCHER DR 1.0 382.58 382.58
Gibson Ranch FY 2025/2026 Preliminary Assessment Roll Page 21 of 33
Assessor's Parcel Number Situs Address EBU Max Tax Charge City of Woodland
Gibson Ranch Landscaping and Lighting District
Fiscal Year 2025/2026 Preliminary Assessment Roll
027-711-006-000 3 HAZEMAN CT 1.0 382.58 382.58
027-711-007-000 5 HAZEMAN CT 1.0 382.58 382.58
027-711-008-000 7 HAZEMAN CT 1.0 382.58 382.58
027-711-010-000 10 HAZEMAN CT 1.0 382.58 382.58
027-711-011-000 8 HAZEMAN CT 1.0 382.58 382.58
027-711-012-000 6 HAZEMAN CT 1.0 382.58 382.58
027-711-013-000 4 HAZEMAN CT 1.0 382.58 382.58
027-711-014-000 2 HAZEMAN CT 1.0 382.58 382.58
027-711-015-000 781 HATCHER DR 1.0 382.58 382.58
027-711-016-000 785 HATCHER DR 1.0 382.58 382.58
027-711-017-000 789 HATCHER DR 1.0 382.58 382.58
027-711-018-000 1649 HATCHER DR 1.0 382.58 382.58
027-711-019-000 1653 HATCHER DR 1.0 382.58 382.58
027-711-020-000 1657 HATCHER DR 1.0 382.58 382.58
027-711-021-000 1661 HATCHER DR 1.0 382.58 382.58
027-711-022-000 1665 HATCHER DR 1.0 382.58 382.58
027-711-023-000 1671 HATCHER DR 1.0 382.58 382.58
027-712-001-000 762 HATCHER DR 1.0 382.58 382.58
027-712-002-000 766 HATCHER DR 1.0 382.58 382.58
027-712-003-000 770 HATCHER DR 1.0 382.58 382.58
027-712-004-000 774 HATCHER DR 1.0 382.58 382.58
027-712-005-000 778 HATCHER DR 1.0 382.58 382.58
027-712-006-000 782 HATCHER DR 1.0 382.58 382.58
027-712-007-000 786 HATCHER DR 1.0 382.58 382.58
027-712-008-000 790 HATCHER DR 1.0 382.58 382.58
027-712-009-000 794 HATCHER DR 1.0 382.58 382.58
027-712-010-000 1636 HATCHER DR 1.0 382.58 382.58
027-712-011-000 1640 HATCHER DR 1.0 382.58 382.58
027-712-012-000 1644 HATCHER DR 1.0 382.58 382.58
027-712-013-000 1648 HATCHER DR 1.0 382.58 382.58
027-712-014-000 1652 HATCHER DR 1.0 382.58 382.58
027-712-015-000 1656 HATCHER DR 1.0 382.58 382.58
027-712-016-000 1660 HATCHER DR 1.0 382.58 382.58
027-712-017-000 1664 HATCHER DR 1.0 382.58 382.58
027-712-018-000 1668 HATCHER DR 1.0 382.58 382.58
027-712-019-000 1672 HATCHER DR 1.0 382.58 382.58
027-721-001-000 852 ATWELL CIR 1.0 382.58 382.58
027-721-002-000 850 ATWELL CIR 1.0 382.58 382.58
027-721-003-000 848 ATWELL CIR 1.0 382.58 382.58
027-721-004-000 846 ATWELL CIR 1.0 382.58 382.58
027-721-005-000 844 ATWELL CIR 1.0 382.58 382.58
027-721-006-000 842 ATWELL CIR 1.0 382.58 382.58
027-721-007-000 840 ATWELL CIR 1.0 382.58 382.58
027-721-008-000 838 ATWELL CIR 1.0 382.58 382.58
027-721-009-000 836 ATWELL CIR 1.0 382.58 382.58
027-721-010-000 834 ATWELL CIR 1.0 382.58 382.58
027-721-011-000 832 ATWELL CIR 1.0 382.58 382.58
027-721-012-000 830 ATWELL CIR 1.0 382.58 382.58
027-721-013-000 828 ATWELL CIR 1.0 382.58 382.58
027-721-014-000 826 ATWELL CIR 1.0 382.58 382.58
027-721-015-000 824 ATWELL CIR 1.0 382.58 382.58
027-721-016-000 822 ATWELL CIR 1.0 382.58 382.58
027-721-017-000 820 ATWELL CIR 1.0 382.58 382.58
027-721-018-000 818 ATWELL CIR 1.0 382.58 382.58
027-721-019-000 816 ATWELL CIR 1.0 382.58 382.58
027-721-020-000 814 ATWELL CIR 1.0 382.58 382.58
027-721-021-000 812 ATWELL CIR 1.0 382.58 382.58
027-721-022-000 810 ATWELL CIR 1.0 382.58 382.58
027-721-023-000 808 ATWELL CIR 1.0 382.58 382.58
027-721-024-000 806 ATWELL CIR 1.0 382.58 382.58
Gibson Ranch FY 2025/2026 Preliminary Assessment Roll Page 22 of 33
Assessor's Parcel Number Situs Address EBU Max Tax Charge City of Woodland
Gibson Ranch Landscaping and Lighting District
Fiscal Year 2025/2026 Preliminary Assessment Roll
027-721-025-000 804 ATWELL CIR 1.0 382.58 382.58
027-721-026-000 802 ATWELL CIR 1.0 382.58 382.58
027-721-027-000 800 ATWELL CIR 1.0 382.58 382.58
027-722-001-000 801 ATWELL CIR 1.0 382.58 382.58
027-722-002-000 803 ATWELL CIR 1.0 382.58 382.58
027-722-003-000 805 ATWELL CIR 1.0 382.58 382.58
027-722-004-000 807 ATWELL CIR 1.0 382.58 382.58
027-722-005-000 809 ATWELL CIR 1.0 382.58 382.58
027-722-006-000 811 ATWELL CIR 1.0 382.58 382.58
027-722-007-000 813 ATWELL CIR 1.0 382.58 382.58
027-722-008-000 815 ATWELL CIR 1.0 382.58 382.58
027-722-009-000 817 ATWELL CIR 1.0 382.58 382.58
027-722-010-000 837 ATWELL CIR 1.0 382.58 382.58
027-722-011-000 839 ATWELL CIR 1.0 382.58 382.58
027-722-012-000 841 ATWELL CIR 1.0 382.58 382.58
027-722-013-000 843 ATWELL CIR 1.0 382.58 382.58
027-722-014-000 845 ATWELL CIR 1.0 382.58 382.58
027-722-015-000 847 ATWELL CIR 1.0 382.58 382.58
027-722-016-000 849 ATWELL CIR 1.0 382.58 382.58
027-722-017-000 851 ATWELL CIR 1.0 382.58 382.58
027-722-018-000 853 ATWELL CIR 1.0 382.58 382.58
027-731-001-000 1802 ELSTON CIR 1.0 382.58 382.58
027-731-002-000 1806 ELSTON CIR 1.0 382.58 382.58
027-731-003-000 1810 ELSTON CIR 1.0 382.58 382.58
027-731-004-000 1814 ELSTON CIR 1.0 382.58 382.58
027-731-005-000 1818 ELSTON CIR 1.0 382.58 382.58
027-731-006-000 1822 ELSTON CIR 1.0 382.58 382.58
027-731-007-000 1826 ELSTON CIR 1.0 382.58 382.58
027-731-008-000 1813 GABLE DR 1.0 382.58 382.58
027-731-009-000 1809 GABLE DR 1.0 382.58 382.58
027-731-010-000 1805 GABLE DR 1.0 382.58 382.58
027-731-011-000 1801 GABLE DR 1.0 382.58 382.58
027-731-012-000 1817 HOMESTEAD WAY 1.0 382.58 382.58
027-731-013-000 1813 HOMESTEAD WAY 1.0 382.58 382.58
027-731-014-000 1809 HOMESTEAD WAY 1.0 382.58 382.58
027-731-015-000 1805 HOMESTEAD WAY 1.0 382.58 382.58
027-731-016-000 1801 HOMESTEAD WAY 1.0 382.58 382.58
027-732-001-000 1734 ELSTON CIR 1.0 382.58 382.58
027-732-002-000 1738 ELSTON CIR 1.0 382.58 382.58
027-732-003-000 1742 ELSTON CIR 1.0 382.58 382.58
027-732-004-000 1746 ELSTON CIR 1.0 382.58 382.58
027-732-005-000 1750 ELSTON CIR 1.0 382.58 382.58
027-732-006-000 1754 ELSTON CIR 1.0 382.58 382.58
027-732-007-000 1758 ELSTON CIR 1.0 382.58 382.58
027-732-008-000 1762 ELSTON CIR 1.0 382.58 382.58
027-732-009-000 1766 ELSTON CIR 1.0 382.58 382.58
027-732-010-000 1770 ELSTON CIR 1.0 382.58 382.58
027-732-011-000 1774 ELSTON CIR 1.0 382.58 382.58
027-732-012-000 1775 HOMESTEAD WAY 1.0 382.58 382.58
027-732-013-000 1771 HOMESTEAD WAY 1.0 382.58 382.58
027-732-014-000 1767 HOMESTEAD WAY 1.0 382.58 382.58
027-732-015-000 1763 HOMESTEAD WAY 1.0 382.58 382.58
027-732-016-000 1759 HOMESTEAD WAY 1.0 382.58 382.58
027-732-017-000 1755 HOMESTEAD WAY 1.0 382.58 382.58
027-732-018-000 1751 HOMESTEAD WAY 1.0 382.58 382.58
027-732-019-000 1747 HOMESTEAD WAY 1.0 382.58 382.58
027-732-020-000 759 MERRITT CIR 1.0 382.58 382.58
027-733-001-000 754 MERRITT CIR 1.0 382.58 382.58
027-733-002-000 758 MERRITT CIR 1.0 382.58 382.58
027-733-003-000 762 MERRITT CIR 1.0 382.58 382.58
Gibson Ranch FY 2025/2026 Preliminary Assessment Roll Page 23 of 33
Assessor's Parcel Number Situs Address EBU Max Tax Charge City of Woodland
Gibson Ranch Landscaping and Lighting District
Fiscal Year 2025/2026 Preliminary Assessment Roll
027-733-004-000 766 MERRITT CIR 1.0 382.58 382.58
027-733-005-000 770 MERRITT CIR 1.0 382.58 382.58
027-733-006-000 774 MERRITT CIR 1.0 382.58 382.58
027-733-007-000 778 MERRITT CIR 1.0 382.58 382.58
027-733-008-000 782 MERRITT CIR 1.0 382.58 382.58
027-733-009-000 786 MERRITT CIR 1.0 382.58 382.58
027-733-010-000 790 MERRITT CIR 1.0 382.58 382.58
027-733-011-000 794 MERRITT CIR 1.0 382.58 382.58
027-733-012-000 798 MERRITT CIR 1.0 382.58 382.58
027-733-013-000 799 ELSTON CIR 1.0 382.58 382.58
027-733-014-000 795 ELSTON CIR 1.0 382.58 382.58
027-733-015-000 791 ELSTON CIR 1.0 382.58 382.58
027-733-016-000 787 ELSTON CIR 1.0 382.58 382.58
027-733-017-000 783 ELSTON CIR 1.0 382.58 382.58
027-733-018-000 779 ELSTON CIR 1.0 382.58 382.58
027-733-019-000 775 ELSTON CIR 1.0 382.58 382.58
027-733-020-000 771 ELSTON CIR 1.0 382.58 382.58
027-733-021-000 767 ELSTON CIR 1.0 382.58 382.58
027-733-022-000 763 ELSTON CIR 1.0 382.58 382.58
027-733-023-000 759 ELSTON CIR 1.0 382.58 382.58
027-734-001-000 796 ELSTON CIR 1.0 382.58 382.58
027-734-002-000 792 ELSTON CIR 1.0 382.58 382.58
027-734-003-000 788 ELSTON CIR 1.0 382.58 382.58
027-734-004-000 784 ELSTON CIR 1.0 382.58 382.58
027-734-005-000 780 ELSTON CIR 1.0 382.58 382.58
027-734-006-000 776 ELSTON CIR 1.0 382.58 382.58
027-734-007-000 772 ELSTON CIR 1.0 382.58 382.58
027-734-008-000 768 ELSTON CIR 1.0 382.58 382.58
027-734-009-000 764 ELSTON CIR 1.0 382.58 382.58
027-735-001-000 1726 MERRITT CIR 1.0 382.58 382.58
027-735-002-000 1722 MERRITT CIR 1.0 382.58 382.58
027-735-003-000 1718 MERRITT CIR 1.0 382.58 382.58
027-735-004-000 1714 MERRITT CIR 1.0 382.58 382.58
027-735-005-000 1710 MERRITT CIR 1.0 382.58 382.58
027-735-006-000 1706 MERRITT CIR 1.0 382.58 382.58
027-735-007-000 1702 MERRITT CIR 1.0 382.58 382.58
027-741-001-000 1799 FARNHAM AVE 1.0 382.58 382.58
027-741-002-000 1801 FARNHAM AVE 1.0 382.58 382.58
027-741-003-000 1805 FARNHAM AVE 1.0 382.58 382.58
027-741-004-000 1809 FARNHAM AVE 1.0 382.58 382.58
027-741-005-000 1813 FARNHAM AVE 1.0 382.58 382.58
027-741-006-000 1817 FARNHAM AVE 1.0 382.58 382.58
027-741-007-000 1821 FARNHAM AVE 1.0 382.58 382.58
027-741-008-000 1825 FARNHAM AVE 1.0 382.58 382.58
027-741-011-000 1829 FARNHAM AVE 1.0 382.58 382.58
027-742-001-000 1796 FARNHAM AVE 1.0 382.58 382.58
027-742-002-000 1785 ELSTON CIR 1.0 382.58 382.58
027-743-001-000 1800 FARNHAM AVE 1.0 382.58 382.58
027-743-002-000 1804 FARNHAM AVE 1.0 382.58 382.58
027-743-003-000 1808 FARNHAM AVE 1.0 382.58 382.58
027-743-004-000 1812 FARNHAM AVE 1.0 382.58 382.58
027-743-005-000 1816 FARNHAM AVE 1.0 382.58 382.58
027-743-006-000 1820 FARNHAM AVE 1.0 382.58 382.58
027-743-007-000 1824 FARNHAM AVE 1.0 382.58 382.58
027-743-008-000 1828 FARNHAM AVE 1.0 382.58 382.58
027-743-009-000 1832 FARNHAM AVE 1.0 382.58 382.58
027-743-010-000 1836 FARNHAM AVE 1.0 382.58 382.58
027-743-011-000 1840 FARNHAM AVE 1.0 382.58 382.58
027-743-012-000 1844 FARNHAM AVE 1.0 382.58 382.58
027-743-013-000 1837 ELSTON CIR 1.0 382.58 382.58
Gibson Ranch FY 2025/2026 Preliminary Assessment Roll Page 24 of 33
Assessor's Parcel Number Situs Address EBU Max Tax Charge City of Woodland
Gibson Ranch Landscaping and Lighting District
Fiscal Year 2025/2026 Preliminary Assessment Roll
027-743-014-000 1833 ELSTON CIR 1.0 382.58 382.58
027-743-015-000 1829 ELSTON CIR 1.0 382.58 382.58
027-743-016-000 1825 ELSTON CIR 1.0 382.58 382.58
027-743-017-000 1821 ELSTON CIR 1.0 382.58 382.58
027-743-018-000 1817 ELSTON CIR 1.0 382.58 382.58
027-743-019-000 1813 ELSTON CIR 1.0 382.58 382.58
027-743-020-000 1809 ELSTON CIR 1.0 382.58 382.58
027-743-021-000 1805 ELSTON CIR 1.0 382.58 382.58
027-743-022-000 1801 ELSTON CIR 1.0 382.58 382.58
027-744-001-000 1802 GABLE DR 1.0 382.58 382.58
027-744-002-000 1806 GABLE DR 1.0 382.58 382.58
027-744-003-000 1810 GABLE DR 1.0 382.58 382.58
027-744-004-000 1814 GABLE DR 1.0 382.58 382.58
027-744-005-000 1818 GABLE DR 1.0 382.58 382.58
027-744-006-000 1822 GABLE DR 1.0 382.58 382.58
027-744-007-000 1826 GABLE DR 1.0 382.58 382.58
027-744-008-000 1830 GABLE DR 1.0 382.58 382.58
027-744-009-000 1834 GABLE DR 1.0 382.58 382.58
027-751-001-000 1747 LEE DR 1.0 382.58 382.58
027-751-002-000 1749 LEE DR 1.0 382.58 382.58
027-751-003-000 1751 LEE DR 1.0 382.58 382.58
027-751-004-000 1753 LEE DR 1.0 382.58 382.58
027-751-005-000 1755 LEE DR 1.0 382.58 382.58
027-751-006-000 1757 LEE DR 1.0 382.58 382.58
027-751-007-000 1759 LEE DR 1.0 382.58 382.58
027-751-008-000 1761 FARNHAM AVE 1.0 382.58 382.58
027-751-009-000 1765 FARNHAM AVE 1.0 382.58 382.58
027-751-010-000 1769 FARNHAM AVE 1.0 382.58 382.58
027-751-011-000 1773 FARNHAM AVE 1.0 382.58 382.58
027-751-012-000 1777 FARNHAM AVE 1.0 382.58 382.58
027-751-013-000 1781 FARNHAM AVE 1.0 382.58 382.58
027-751-014-000 1785 FARNHAM AVE 1.0 382.58 382.58
027-751-015-000 1789 FARNHAM AVE 1.0 382.58 382.58
027-751-016-000 1793 FARNHAM AVE 1.0 382.58 382.58
027-751-017-000 1797 FARNHAM AVE 1.0 382.58 382.58
027-752-001-000 1740 FARNHAM AVE 1.0 382.58 382.58
027-752-002-000 1744 FARNHAM AVE 1.0 382.58 382.58
027-752-003-000 1748 FARNHAM AVE 1.0 382.58 382.58
027-752-004-000 1752 FARNHAM AVE 1.0 382.58 382.58
027-752-005-000 1756 FARNHAM AVE 1.0 382.58 382.58
027-752-006-000 1760 FARNHAM AVE 1.0 382.58 382.58
027-752-007-000 1764 FARNHAM AVE 1.0 382.58 382.58
027-752-008-000 1768 FARNHAM AVE 1.0 382.58 382.58
027-752-009-000 1772 FARNHAM AVE 1.0 382.58 382.58
027-752-010-000 1776 FARNHAM AVE 1.0 382.58 382.58
027-752-011-000 1780 FARNHAM AVE 1.0 382.58 382.58
027-752-012-000 1784 FARNHAM AVE 1.0 382.58 382.58
027-752-013-000 1788 FARNHAM AVE 1.0 382.58 382.58
027-752-014-000 1792 FARNHAM AVE 1.0 382.58 382.58
027-752-015-000 1781 ELSTON CIR 1.0 382.58 382.58
027-752-016-000 1777 ELSTON CIR 1.0 382.58 382.58
027-752-017-000 1773 ELSTON CIR 1.0 382.58 382.58
027-752-018-000 1769 ELSTON CIR 1.0 382.58 382.58
027-752-019-000 1765 ELSTON CIR 1.0 382.58 382.58
027-752-020-000 1761 ELSTON CIR 1.0 382.58 382.58
027-752-021-000 1757 ELSTON CIR 1.0 382.58 382.58
027-752-022-000 1753 ELSTON CIR 1.0 382.58 382.58
027-752-023-000 1749 ELSTON CIR 1.0 382.58 382.58
027-752-024-000 1745 ELSTON CIR 1.0 382.58 382.58
027-752-025-000 1741 ELSTON CIR 1.0 382.58 382.58
Gibson Ranch FY 2025/2026 Preliminary Assessment Roll Page 25 of 33
Assessor's Parcel Number Situs Address EBU Max Tax Charge City of Woodland
Gibson Ranch Landscaping and Lighting District
Fiscal Year 2025/2026 Preliminary Assessment Roll
027-752-026-000 1737 ELSTON CIR 1.0 382.58 382.58
027-761-001-000 1745 LEE DR 1.0 382.58 382.58
027-761-002-000 1741 LEE DR 1.0 382.58 382.58
027-761-003-000 1737 LEE DR 1.0 382.58 382.58
027-761-004-000 1733 LEE DR 1.0 382.58 382.58
027-761-005-000 1729 LEE DR 1.0 382.58 382.58
027-761-006-000 1725 LEE DR 1.0 382.58 382.58
027-761-007-000 1721 LEE DR 1.0 382.58 382.58
027-761-008-000 1717 LEE DR 1.0 382.58 382.58
027-761-009-000 1713 LEE CT 1.0 382.58 382.58
027-761-010-000 1709 LEE CT 1.0 382.58 382.58
027-761-011-000 1705 LEE CT 1.0 382.58 382.58
027-761-012-000 1703 LEE CT 1.0 382.58 382.58
027-761-013-000 1701 LEE CT 1.0 382.58 382.58
027-761-015-000 1706 LEE CT 1.0 382.58 382.58
027-761-016-000 1710 LEE CT 1.0 382.58 382.58
027-761-017-000 1714 LEE CT 1.0 382.58 382.58
027-761-018-000 603 EAKLE LN 1.0 382.58 382.58
027-761-019-000 607 EAKLE LN 1.0 382.58 382.58
027-761-020-000 1715 FARNHAM AVE 1.0 382.58 382.58
027-761-021-000 1711 FARNHAM AVE 1.0 382.58 382.58
027-761-022-000 1707 FARNHAM AVE 1.0 382.58 382.58
027-761-023-000 1703 FARNHAM AVE 1.0 382.58 382.58
027-762-001-000 1726 LEE DR 1.0 382.58 382.58
027-762-002-000 1730 LEE DR 1.0 382.58 382.58
027-762-003-000 1734 LEE DR 1.0 382.58 382.58
027-762-004-000 1738 LEE DR 1.0 382.58 382.58
027-762-005-000 1742 LEE DR 1.0 382.58 382.58
027-762-006-000 1746 LEE DR 1.0 382.58 382.58
027-762-007-000 1748 LEE DR 1.0 382.58 382.58
027-762-008-000 1752 LEE DR 1.0 382.58 382.58
027-762-009-000 1751 FARNHAM AVE 1.0 382.58 382.58
027-762-010-000 1747 FARNHAM AVE 1.0 382.58 382.58
027-762-011-000 1743 FARNHAM AVE 1.0 382.58 382.58
027-762-012-000 1739 FARNHAM AVE 1.0 382.58 382.58
027-762-013-000 1735 FARNHAM AVE 1.0 382.58 382.58
027-762-014-000 1731 FARNHAM AVE 1.0 382.58 382.58
027-762-015-000 1727 FARNHAM AVE 1.0 382.58 382.58
027-762-016-000 1723 FARNHAM AVE 1.0 382.58 382.58
027-763-001-000 1704 FARNHAM AVE 1.0 382.58 382.58
027-763-002-000 1708 FARNHAM AVE 1.0 382.58 382.58
027-763-003-000 1712 FARNHAM AVE 1.0 382.58 382.58
027-763-004-000 1716 FARNHAM AVE 1.0 382.58 382.58
027-763-005-000 1720 FARNHAM AVE 1.0 382.58 382.58
027-763-006-000 1724 FARNHAM AVE 1.0 382.58 382.58
027-763-007-000 1728 FARNHAM AVE 1.0 382.58 382.58
027-763-008-000 1732 FARNHAM AVE 1.0 382.58 382.58
027-763-009-000 1736 FARNHAM AVE 1.0 382.58 382.58
027-763-010-000 1733 ELSTON CIR 1.0 382.58 382.58
027-763-011-000 1729 ELSTON CIR 1.0 382.58 382.58
027-763-012-000 1725 ELSTON CIR 1.0 382.58 382.58
027-763-013-000 1721 ELSTON CIR 1.0 382.58 382.58
027-763-014-000 1717 ELSTON CIR 1.0 382.58 382.58
027-763-015-000 1713 ELSTON CIR 1.0 382.58 382.58
027-763-016-000 1709 ELSTON CIR 1.0 382.58 382.58
027-763-017-000 1705 ELSTON CIR 1.0 382.58 382.58
027-763-018-000 760 ELSTON CIR 1.0 382.58 382.58
027-771-001-000 1953 HECKE DR 1.0 382.58 382.58
027-771-002-000 1957 HECKE DR 1.0 382.58 382.58
027-771-003-000 1961 HECKE DR 1.0 382.58 382.58
Gibson Ranch FY 2025/2026 Preliminary Assessment Roll Page 26 of 33
Assessor's Parcel Number Situs Address EBU Max Tax Charge City of Woodland
Gibson Ranch Landscaping and Lighting District
Fiscal Year 2025/2026 Preliminary Assessment Roll
027-771-004-000 1965 HECKE DR 1.0 382.58 382.58
027-771-005-000 1969 HECKE DR 1.0 382.58 382.58
027-771-006-000 1973 HECKE DR 1.0 382.58 382.58
027-771-007-000 1977 HECKE DR 1.0 382.58 382.58
027-771-008-000 1981 HECKE DR 1.0 382.58 382.58
027-771-010-000 1985 HECKE DR 1.0 382.58 382.58
027-771-011-000 1989 HECKE DR 1.0 382.58 382.58
027-771-012-000 1993 HECKE DR 1.0 382.58 382.58
027-771-013-000 1997 HECKE DR 1.0 382.58 382.58
027-772-001-000 1954 HECKE DR 1.0 382.58 382.58
027-772-002-000 1958 HECKE DR 1.0 382.58 382.58
027-772-003-000 1962 HECKE DR 1.0 382.58 382.58
027-772-004-000 1966 HECKE DR 1.0 382.58 382.58
027-772-005-000 1970 HECKE DR 1.0 382.58 382.58
027-772-006-000 1972 HECKE DR 1.0 382.58 382.58
027-772-007-000 1971 HERSHEY DR 1.0 382.58 382.58
027-772-008-000 1967 HERSHEY DR 1.0 382.58 382.58
027-772-009-000 1963 HERSHEY DR 1.0 382.58 382.58
027-772-010-000 1959 HERSHEY DR 1.0 382.58 382.58
027-772-011-000 1955 HERSHEY DR 1.0 382.58 382.58
027-772-012-000 1951 HERSHEY DR 1.0 382.58 382.58
027-773-001-000 1952 HERSHEY DR 1.0 382.58 382.58
027-773-002-000 1956 HERSHEY DR 1.0 382.58 382.58
027-773-003-000 1960 HERSHEY DR 1.0 382.58 382.58
027-773-004-000 1964 HERSHEY DR 1.0 382.58 382.58
027-773-005-000 1968 HERSHEY DR 1.0 382.58 382.58
027-773-006-000 1972 HERSHEY DR 1.0 382.58 382.58
027-773-007-000 1976 HERSHEY DR 1.0 382.58 382.58
027-773-008-000 1980 HERSHEY DR 1.0 382.58 382.58
027-773-009-000 1984 HERSHEY DR 1.0 382.58 382.58
027-773-010-000 1988 HERSHEY DR 1.0 382.58 382.58
027-781-001-000 1801 HARDY DR 1.0 382.58 382.58
027-781-002-000 1805 HARDY DR 1.0 382.58 382.58
027-781-003-000 1809 HARDY DR 1.0 382.58 382.58
027-781-004-000 1813 HARDY DR 1.0 382.58 382.58
027-781-005-000 1817 HARDY DR 1.0 382.58 382.58
027-781-006-000 1821 HARDY DR 1.0 382.58 382.58
027-781-007-000 1825 HARDY DR 1.0 382.58 382.58
027-781-008-000 1829 HARDY DR 1.0 382.58 382.58
027-781-009-000 1833 HARDY DR 1.0 382.58 382.58
027-782-001-000 1802 HARDY DR 1.0 382.58 382.58
027-782-002-000 1806 HARDY DR 1.0 382.58 382.58
027-782-003-000 1810 HARDY DR 1.0 382.58 382.58
027-782-004-000 1814 HARDY DR 1.0 382.58 382.58
027-782-005-000 1818 HARDY DR 1.0 382.58 382.58
027-782-006-000 1822 HARDY DR 1.0 382.58 382.58
027-782-007-000 1826 HARDY DR 1.0 382.58 382.58
027-782-008-000 1830 HARDY DR 1.0 382.58 382.58
027-782-009-000 1834 HARDY DR 1.0 382.58 382.58
027-782-010-000 1833 LOWE DR 1.0 382.58 382.58
027-782-011-000 1829 LOWE DR 1.0 382.58 382.58
027-782-012-000 1825 LOWE DR 1.0 382.58 382.58
027-782-013-000 1821 LOWE DR 1.0 382.58 382.58
027-782-014-000 1817 LOWE DR 1.0 382.58 382.58
027-782-015-000 1813 LOWE DR 1.0 382.58 382.58
027-782-016-000 1809 LOWE DR 1.0 382.58 382.58
027-782-017-000 1805 LOWE DR 1.0 382.58 382.58
027-782-018-000 1801 LOWE DR 1.0 382.58 382.58
027-783-001-000 1802 LOWE DR 1.0 382.58 382.58
027-783-002-000 1806 LOWE DR 1.0 382.58 382.58
Gibson Ranch FY 2025/2026 Preliminary Assessment Roll Page 27 of 33
Assessor's Parcel Number Situs Address EBU Max Tax Charge City of Woodland
Gibson Ranch Landscaping and Lighting District
Fiscal Year 2025/2026 Preliminary Assessment Roll
027-783-003-000 1810 LOWE DR 1.0 382.58 382.58
027-783-004-000 1814 LOWE DR 1.0 382.58 382.58
027-783-005-000 1818 LOWE DR 1.0 382.58 382.58
027-783-006-000 1822 LOWE DR 1.0 382.58 382.58
027-783-007-000 1826 LOWE DR 1.0 382.58 382.58
027-783-008-000 1830 LOWE DR 1.0 382.58 382.58
027-783-009-000 1834 LOWE DR 1.0 382.58 382.58
027-783-010-000 1833 E GUM AVE 0.5 382.58 382.58
027-783-011-000 1829 E GUM AVE 0.5 382.58 382.58
027-783-012-000 1825 E GUM AVE 0.5 382.58 382.58
027-783-013-000 1821 E GUM AVE 0.5 382.58 382.58
027-783-014-000 1817 E GUM AVE 1.0 382.58 382.58
027-783-015-000 1813 E GUM AVE 1.0 382.58 382.58
027-783-016-000 1809 E GUM AVE 1.0 382.58 382.58
027-783-017-000 1805 E GUM AVE 1.0 382.58 382.58
027-783-018-000 1801 E GUM AVE 0.5 382.58 382.58
027-784-001-000 1948 HERSHEY DR 0.5 382.58 382.58
027-784-002-000 1944 HERSHEY DR 0.5 382.58 382.58
027-784-003-000 1940 HERSHEY DR 1.0 382.58 382.58
027-784-004-000 1936 HERSHEY DR 1.0 382.58 382.58
027-784-005-000 1932 HERSHEY DR 1.0 382.58 382.58
027-784-006-000 1928 HERSHEY DR 1.0 382.58 382.58
027-784-007-000 1924 HERSHEY DR 1.0 382.58 382.58
027-784-008-000 1920 HERSHEY DR 1.0 382.58 382.58
027-784-009-000 1916 HERSHEY DR 1.0 382.58 382.58
027-784-010-000 1912 HERSHEY DR 1.0 382.58 382.58
027-784-011-000 1908 HERSHEY DR 1.0 382.58 382.58
027-784-012-000 1904 HERSHEY DR 1.0 382.58 382.58
027-784-013-000 1900 HERSHEY DR 1.0 382.58 382.58
027-784-014-000 1896 HERSHEY DR 1.0 382.58 382.58
027-784-015-000 1892 HERSHEY DR 1.0 382.58 382.58
027-784-016-000 1888 HERSHEY DR 1.0 382.58 382.58
027-784-017-000 1884 HERSHEY DR 1.0 382.58 382.58
027-784-018-000 725 FARNHAM AVE 1.0 382.58 382.58
027-784-019-000 729 FARNHAM AVE 1.0 382.58 382.58
027-784-020-000 733 FARNHAM AVE 1.0 382.58 382.58
027-784-021-000 737 FARNHAM AVE 1.0 382.58 382.58
027-784-022-000 741 FARNHAM AVE 1.0 382.58 382.58
027-784-023-000 745 FARNHAM AVE 1.0 382.58 382.58
027-784-024-000 749 FARNHAM AVE 1.0 382.58 382.58
027-784-025-000 753 FARNHAM AVE 1.0 382.58 382.58
027-784-026-000 757 FARNHAM AVE 1.0 382.58 382.58
027-784-027-000 761 FARNHAM AVE 1.0 382.58 382.58
027-785-001-000 1950 HECKE DR 1.0 382.58 382.58
027-785-002-000 1946 HECKE DR 1.0 382.58 382.58
027-785-003-000 1942 HECKE DR 1.0 382.58 382.58
027-785-004-000 1938 HECKE DR 1.0 382.58 382.58
027-785-005-000 1934 HECKE DR 1.0 382.58 382.58
027-785-006-000 1930 HECKE DR 1.0 382.58 382.58
027-785-007-000 1919 HERSHEY DR 1.0 382.58 382.58
027-785-008-000 1923 HERSHEY DR 1.0 382.58 382.58
027-785-009-000 1927 HERSHEY DR 1.0 382.58 382.58
027-785-010-000 1931 HERSHEY DR 1.0 382.58 382.58
027-785-011-000 1935 HERSHEY DR 1.0 382.58 382.58
027-785-012-000 1939 HERSHEY DR 1.0 382.58 382.58
027-785-013-000 1943 HERSHEY DR 1.0 382.58 382.58
027-785-014-000 1947 HERSHEY DR 1.0 382.58 382.58
027-791-001-000 645 BLOWERS DR 1.0 382.58 382.58
027-791-002-000 643 BLOWERS DR 1.0 382.58 382.58
027-791-003-000 641 BLOWERS DR 1.0 382.58 382.58
Gibson Ranch FY 2025/2026 Preliminary Assessment Roll Page 28 of 33
Assessor's Parcel Number Situs Address EBU Max Tax Charge City of Woodland
Gibson Ranch Landscaping and Lighting District
Fiscal Year 2025/2026 Preliminary Assessment Roll
027-791-004-000 637 BLOWERS DR 1.0 382.58 382.58
027-791-005-000 633 BLOWERS DR 1.0 382.58 382.58
027-791-006-000 629 BLOWERS DR 1.0 382.58 382.58
027-791-007-000 625 BLOWERS DR 1.0 382.58 382.58
027-791-008-000 621 BLOWERS DR 1.0 382.58 382.58
027-791-009-000 617 BLOWERS DR 1.0 382.58 382.58
027-791-010-000 613 BLOWERS DR 1.0 382.58 382.58
027-791-011-000 609 BLOWERS DR 1.0 382.58 382.58
027-791-012-000 605 BLOWERS DR 1.0 382.58 382.58
027-791-013-000 601 BLOWERS DR 1.0 382.58 382.58
027-791-014-000 1899 BLOWERS DR 1.0 382.58 382.58
027-791-015-000 1895 BLOWERS DR 1.0 382.58 382.58
027-791-016-000 1891 BLOWERS DR 1.0 382.58 382.58
027-791-017-000 1887 BLOWERS DR 1.0 382.58 382.58
027-791-018-000 1883 BLOWERS DR 1.0 382.58 382.58
027-791-019-000 1879 BLOWERS DR 1.0 382.58 382.58
027-791-020-000 1875 BLOWERS DR 1.0 382.58 382.58
027-791-021-000 1871 BLOWERS DR 1.0 382.58 382.58
027-791-022-000 1867 BLOWERS DR 1.0 382.58 382.58
027-791-023-000 1863 BLOWERS DR 1.0 382.58 382.58
027-791-024-000 1859 BLOWERS DR 0.5 382.58 382.58
027-791-025-000 1855 BLOWERS DR 0.5 382.58 382.58
027-791-026-000 1851 BLOWERS DR 0.5 382.58 382.58
027-791-027-000 1847 BLOWERS DR 0.5 382.58 382.58
027-791-028-000 1843 BLOWERS DR 0.5 382.58 382.58
027-791-029-000 1839 BLOWERS DR 0.5 382.58 382.58
027-791-030-000 1835 BLOWERS DR 0.5 382.58 382.58
027-791-031-000 1831 BLOWERS DR 0.5 382.58 382.58
027-791-032-000 1827 BLOWERS DR 0.5 382.58 382.58
027-791-033-000 1823 BLOWERS DR 0.5 382.58 382.58
027-791-034-000 1819 BLOWERS DR 0.5 382.58 382.58
027-792-001-000 1870 HARDY DR 1.0 382.58 382.58
027-792-002-000 1917 HECKE DR 1.0 382.58 382.58
027-792-003-000 1921 HECKE DR 1.0 382.58 382.58
027-792-004-000 1925 HECKE DR 1.0 382.58 382.58
027-792-005-000 1929 HECKE DR 1.0 382.58 382.58
027-792-006-000 1933 HECKE DR 1.0 382.58 382.58
027-792-007-000 1937 HECKE DR 1.0 382.58 382.58
027-792-008-000 1894 HARDY DR 1.0 382.58 382.58
027-792-009-000 1890 HARDY DR 1.0 382.58 382.58
027-792-010-000 1886 HARDY DR 1.0 382.58 382.58
027-792-011-000 1882 HARDY DR 1.0 382.58 382.58
027-792-012-000 1878 HARDY DR 1.0 382.58 382.58
027-792-013-000 1874 HARDY DR 1.0 382.58 382.58
027-793-003-000 1841 HARDY DR 1.0 382.58 382.58
027-793-004-000 1845 HARDY DR 1.0 382.58 382.58
027-793-005-000 1849 HARDY DR 1.0 382.58 382.58
027-793-006-000 1853 HARDY DR 1.0 382.58 382.58
027-793-007-000 1857 HARDY DR 1.0 382.58 382.58
027-793-008-000 1861 HARDY DR 1.0 382.58 382.58
027-793-009-000 1865 HARDY DR 1.0 382.58 382.58
027-793-010-000 1869 HARDY DR 1.0 382.58 382.58
027-793-011-000 1873 HARDY DR 1.0 382.58 382.58
027-793-012-000 1877 HARDY DR 1.0 382.58 382.58
027-793-013-000 1881 HARDY DR 1.0 382.58 382.58
027-793-014-000 1885 HARDY DR 1.0 382.58 382.58
027-793-015-000 1889 HARDY DR 1.0 382.58 382.58
027-793-016-000 1893 HARDY DR 1.0 382.58 382.58
027-793-017-000 1896 GABLE DR 1.0 382.58 382.58
027-793-018-000 1892 GABLE DR 1.0 382.58 382.58
Gibson Ranch FY 2025/2026 Preliminary Assessment Roll Page 29 of 33
Assessor's Parcel Number Situs Address EBU Max Tax Charge City of Woodland
Gibson Ranch Landscaping and Lighting District
Fiscal Year 2025/2026 Preliminary Assessment Roll
027-793-019-000 1888 GABLE DR 1.0 382.58 382.58
027-793-020-000 1884 GABLE DR 1.0 382.58 382.58
027-793-021-000 1880 GABLE DR 1.0 382.58 382.58
027-793-022-000 1876 GABLE DR 1.0 382.58 382.58
027-793-023-000 1872 GABLE DR 1.0 382.58 382.58
027-793-024-000 1868 GABLE DR 1.0 382.58 382.58
027-793-025-000 1864 GABLE DR 1.0 382.58 382.58
027-793-026-000 1860 GABLE DR 1.0 382.58 382.58
027-793-027-000 1856 GABLE DR 1.0 382.58 382.58
027-793-028-000 1852 GABLE DR 1.0 382.58 382.58
027-793-029-000 1848 GABLE DR 1.0 382.58 382.58
027-793-030-000 1844 GABLE DR 1.0 382.58 382.58
027-793-031-000 1840 GABLE DR 1.0 382.58 382.58
027-794-001-000 1828 BLOWERS DR 1.0 382.58 382.58
027-794-002-000 1832 BLOWERS DR 1.0 382.58 382.58
027-794-003-000 1836 BLOWERS DR 1.0 382.58 382.58
027-794-004-000 1840 BLOWERS DR 1.0 382.58 382.58
027-794-005-000 1844 BLOWERS DR 1.0 382.58 382.58
027-794-006-000 1848 BLOWERS DR 1.0 382.58 382.58
027-794-007-000 1852 BLOWERS DR 1.0 382.58 382.58
027-794-008-000 1856 BLOWERS DR 1.0 382.58 382.58
027-794-009-000 1860 BLOWERS DR 1.0 382.58 382.58
027-794-010-000 1864 BLOWERS DR 1.0 382.58 382.58
027-794-011-000 1868 BLOWERS DR 1.0 382.58 382.58
027-794-012-000 1872 BLOWERS DR 1.0 382.58 382.58
027-794-013-000 1876 BLOWERS DR 1.0 382.58 382.58
027-794-014-000 1880 BLOWERS DR 1.0 382.58 382.58
027-794-015-000 1884 BLOWERS DR 1.0 382.58 382.58
027-794-016-000 1888 BLOWERS DR 1.0 382.58 382.58
027-794-017-000 1892 BLOWERS DR 1.0 382.58 382.58
027-794-018-000 1896 BLOWERS DR 1.0 382.58 382.58
027-794-019-000 1899 GABLE DR 1.0 382.58 382.58
027-794-020-000 1895 GABLE DR 1.0 382.58 382.58
027-794-021-000 1891 GABLE DR 1.0 382.58 382.58
027-794-022-000 1887 GABLE DR 1.0 382.58 382.58
027-794-023-000 1883 GABLE DR 1.0 382.58 382.58
027-794-024-000 1879 GABLE DR 1.0 382.58 382.58
027-794-025-000 1875 GABLE DR 1.0 382.58 382.58
027-794-026-000 1871 GABLE DR 1.0 382.58 382.58
027-794-027-000 1867 GABLE DR 1.0 382.58 382.58
027-794-028-000 1863 GABLE DR 1.0 382.58 382.58
027-794-029-000 1859 GABLE DR 1.0 382.58 382.58
027-794-030-000 1855 GABLE DR 1.0 382.58 382.58
027-794-031-000 1851 GABLE DR 1.0 382.58 382.58
027-794-032-000 1847 GABLE DR 1.0 382.58 382.58
027-794-033-000 1843 GABLE DR 1.0 382.58 382.58
027-794-034-000 1843 FARNHAM AVE 1.0 382.58 382.58
027-794-035-000 1837 FARNHAM AVE 1.0 382.58 382.58
027-800-001-000 1849 E GIBSON RD 447.82 447.82
027-800-002-000 1837 E GIBSON RD 2,348.80 2,348.80
027-800-003-000 1813 E GIBSON RD 868.23 868.22
027-800-004-000 1801 E GIBSON RD 1,023.60 1,023.60
027-800-005-000 1897 E GIBSON RD 667.17 667.16
027-800-006-000 1885 E GIBSON RD 5,136.30 5,136.30
027-800-007-000 1861 E GIBSON RD 1,005.32 1,005.32
027-810-001-000 1950 VALLEJO CT 1.0 382.58 382.58
027-810-002-000 1954 VALLEJO CT 1.0 382.58 382.58
027-810-003-000 1968 MILLER CT 1.0 382.58 382.58
027-810-004-000 1972 MILLER CT 1.0 382.58 382.58
027-810-005-000 1971 GREGORY CT 1.0 382.58 382.58
Gibson Ranch FY 2025/2026 Preliminary Assessment Roll Page 30 of 33
Assessor's Parcel Number Situs Address EBU Max Tax Charge City of Woodland
Gibson Ranch Landscaping and Lighting District
Fiscal Year 2025/2026 Preliminary Assessment Roll
027-810-006-000 1967 GREGORY CT 1.0 382.58 382.58
027-810-007-000 1963 GREGORY CT 1.0 382.58 382.58
027-810-008-000 1953 GREGORY CT 1.0 382.58 382.58
027-810-009-000 1949 GREGORY CT 1.0 382.58 382.58
027-810-010-000 1950 GREGORY CT 1.0 382.58 382.58
027-810-011-000 1954 GREGORY CT 1.0 382.58 382.58
027-810-012-000 1964 GREGORY CT 1.0 382.58 382.58
027-810-013-000 1968 GREGORY CT 1.0 382.58 382.58
027-810-014-000 1972 GREGORY CT 1.0 382.58 382.58
027-810-015-000 1971 OCHOA CT 1.0 382.58 382.58
027-810-016-000 1967 OCHOA CT 1.0 382.58 382.58
027-810-017-000 1963 OCHOA CT 1.0 382.58 382.58
027-810-018-000 1953 OCHOA CT 1.0 382.58 382.58
027-810-019-000 1949 OCHOA CT 1.0 382.58 382.58
027-810-020-000 1950 OCHOA CT 1.0 382.58 382.58
027-810-021-000 1954 OCHOA CT 1.0 382.58 382.58
027-810-022-000 1964 OCHOA CT 1.0 382.58 382.58
027-810-023-000 1968 OCHOA CT 1.0 382.58 382.58
027-810-024-000 1972 OCHOA CT 1.0 382.58 382.58
027-820-002-000 1950 HAWKINS CT 1.0 382.58 382.58
027-820-003-000 1954 HAWKINS CT 1.0 382.58 382.58
027-820-004-000 1958 HAWKINS CT 1.0 382.58 382.58
027-820-005-000 1968 HAWKINS CT 1.0 382.58 382.58
027-820-006-000 1974 HAWKINS CT 1.0 382.58 382.58
027-820-007-000 1978 HAWKINS CT 1.0 382.58 382.58
027-820-008-000 648 AZEVEDO CT 1.0 382.58 382.58
027-820-009-000 647 AZEVEDO CT 1.0 382.58 382.58
027-820-010-000 642 RICO CT 1.0 382.58 382.58
027-820-011-000 1992 STONEHAVEN LP 1.0 382.58 382.58
027-820-012-000 1996 STONEHAVEN LP 1.0 382.58 382.58
027-820-013-000 738 STONEHAVEN LP 1.0 382.58 382.58
027-820-014-000 742 STONEHAVEN LP 1.0 382.58 382.58
027-820-015-000 746 STONEHAVEN LP 1.0 382.58 382.58
027-820-017-000 755 STONEHAVEN LP 1.0 382.58 382.58
027-820-018-000 751 STONEHAVEN LP 1.0 382.58 382.58
027-820-019-000 747 STONEHAVEN LP 1.0 382.58 382.58
027-820-020-000 748 STONEHAVEN LP 1.0 382.58 382.58
027-820-021-000 752 STONEHAVEN LP 1.0 382.58 382.58
027-820-022-000 756 STONEHAVEN LP 1.0 382.58 382.58
027-820-023-000 755 BREEN CT 1.0 382.58 382.58
027-820-024-000 751 BREEN CT 1.0 382.58 382.58
027-820-025-000 747 BREEN CT 1.0 382.58 382.58
027-820-026-000 748 BREEN CT 1.0 382.58 382.58
027-820-027-000 752 BREEN CT 1.0 382.58 382.58
027-820-028-000 756 BREEN CT 1.0 382.58 382.58
027-820-029-000 1971 MILLER CT 1.0 382.58 382.58
027-820-030-000 1967 MILLER CT 1.0 382.58 382.58
027-820-031-000 758 HALL CT 1.0 382.58 382.58
027-820-032-000 754 HALL CT 1.0 382.58 382.58
027-820-033-000 1957 VALLEJO CT 1.0 382.58 382.58
027-820-034-000 1953 VALLEJO CT 1.0 382.58 382.58
027-820-035-000 1949 VALLEJO CT 1.0 382.58 382.58
027-820-036-000 1950 VACA CT 1.0 382.58 382.58
027-820-037-000 1954 VACA CT 1.0 382.58 382.58
027-820-038-000 1958 VACA CT 1.0 382.58 382.58
027-820-039-000 1957 VACA CT 1.0 382.58 382.58
027-820-040-000 1953 VACA CT 1.0 382.58 382.58
027-820-041-000 1949 VACA CT 1.0 382.58 382.58
027-830-001-000 1948 COOK CT 1.0 382.58 382.58
027-830-002-000 1952 COOK CT 1.0 382.58 382.58
Gibson Ranch FY 2025/2026 Preliminary Assessment Roll Page 31 of 33
Assessor's Parcel Number Situs Address EBU Max Tax Charge City of Woodland
Gibson Ranch Landscaping and Lighting District
Fiscal Year 2025/2026 Preliminary Assessment Roll
027-830-003-000 1956 COOK CT 1.0 382.58 382.58
027-830-004-000 1957 SAVALA CT 1.0 382.58 382.58
027-830-005-000 1953 SAVALA CT 1.0 382.58 382.58
027-830-006-000 1949 SAVALA CT 1.0 382.58 382.58
027-830-007-000 1948 SAVALA CT 1.0 382.58 382.58
027-830-008-000 1952 SAVALA CT 1.0 382.58 382.58
027-830-009-000 1956 SAVALA CT 1.0 382.58 382.58
027-830-010-000 1945 DAY CT 1.0 382.58 382.58
027-830-011-000 1949 HAWKINS CT 1.0 382.58 382.58
027-830-012-000 1953 HAWKINS CT 1.0 382.58 382.58
027-830-013-000 1957 HAWKINS CT 1.0 382.58 382.58
027-830-014-000 1967 HAWKINS CT 1.0 382.58 382.58
027-830-015-000 1971 HAWKINS CT 1.0 382.58 382.58
027-830-016-000 623 WATERMAN LN 1.0 382.58 382.58
027-830-017-000 1966 COOK CT 1.0 382.58 382.58
027-830-018-000 1970 COOK CT 1.0 382.58 382.58
027-830-019-000 1974 COOK CT 1.0 382.58 382.58
027-830-020-000 640 AZEVEDO CT 1.0 382.58 382.58
027-830-021-000 644 AZEVEDO CT 1.0 382.58 382.58
027-830-022-000 643 AZEVEDO CT 1.0 382.58 382.58
027-830-023-000 638 RICO CT 1.0 382.58 382.58
027-860-024-000 463 PIONEER AVE 6.0 712.86 712.86
027-860-025-000 475 PIONEER AVE 9.2 1,096.71 1,096.70
027-860-026-000 PIONEER AVE 20.9 1,252.08 1,252.08
027-860-027-000 521 PIONEER AVE 45.8 26,092.14 26,092.14 027-860-031-000 700 KINCHELOE CT 33,190.74 33,190.74
027-860-035-000 18440 CR 102 9.3 1,105.85 1,105.84
027-860-039-000 451 PIONEER AVE 4,112.69 4,112.68
027-871-001-000 1814 MEZGER DR 1.0 382.58 382.58
027-871-002-000 1818 MEZGER DR 1.0 382.58 382.58
027-871-003-000 1822 MEZGER DR 1.0 382.58 382.58
027-871-004-000 1826 MEZGER DR 1.0 382.58 382.58
027-871-005-000 1830 MEZGER DR 1.0 382.58 382.58
027-871-006-000 1834 MEZGER DR 1.0 382.58 382.58
027-871-007-000 1836 MEZGER DR 1.0 382.58 382.58
027-871-008-000 1840 MEZGER DR 1.0 382.58 382.58
027-871-009-000 1811 ROMINGER CT 1.0 382.58 382.58
027-871-010-000 1815 ROMINGER CT 1.0 382.58 382.58
027-871-011-000 1819 ROMINGER CT 1.0 382.58 382.58
027-871-012-000 1823 ROMINGER CT 1.0 382.58 382.58
027-871-013-000 1827 ROMINGER CT 1.0 382.58 382.58
027-871-014-000 1831 ROMINGER CT 1.0 382.58 382.58
027-871-015-000 1835 ROMINGER CT 1.0 382.58 382.58
027-871-017-000 1838 ROMINGER CT 1.0 382.58 382.58
027-871-018-000 1834 ROMINGER CT 1.0 382.58 382.58
027-871-019-000 1828 ROMINGER CT 1.0 382.58 382.58
027-871-020-000 1824 ROMINGER CT 1.0 382.58 382.58
027-871-021-000 1820 ROMINGER CT 1.0 382.58 382.58
027-871-022-000 1816 ROMINGER CT 1.0 382.58 382.58
027-871-023-000 1812 ROMINGER CT 1.0 382.58 382.58
027-871-024-000 1808 ROMINGER CT 1.0 382.58 382.58
027-871-025-000 1804 ROMINGER ST 1.0 382.58 382.58
027-871-026-000 1800 ROMINGER ST 1.0 382.58 382.58
027-871-028-000 1796 ROMINGER ST 1.0 382.58 382.58
027-871-029-000 1792 ROMINGER ST 1.0 382.58 382.58
027-871-030-000 1788 ROMINGER ST 1.0 382.58 382.58
027-871-031-000 1784 ROMINGER ST 1.0 382.58 382.58
027-871-032-000 1780 ROMINGER ST 1.0 382.58 382.58
027-871-033-000 1776 ROMINGER ST 1.0 382.58 382.58
027-871-034-000 1020 MEZGER DR 1.0 382.58 382.58
Gibson Ranch FY 2025/2026 Preliminary Assessment Roll Page 32 of 33
Assessor's Parcel Number Situs Address EBU Max Tax Charge City of Woodland
Gibson Ranch Landscaping and Lighting District
Fiscal Year 2025/2026 Preliminary Assessment Roll
027-871-035-000 1016 MEZGER DR 1.0 382.58 382.58
027-871-036-000 1012 MEZGER DR 1.0 382.58 382.58
027-871-037-000 1008 MEZGER DR 1.0 382.58 382.58
027-871-038-000 1004 MEZGER DR 1.0 382.58 382.58
027-871-039-000 1000 MEZGER DR 1.0 382.58 382.58
027-871-040-000 1787 MEZGER DR 1.0 382.58 382.58
027-871-041-000 1791 MEZGER DR 1.0 382.58 382.58
027-871-042-000 1795 MEZGER DR 1.0 382.58 382.58
027-871-043-000 1799 MEZGER DR 1.0 382.58 382.58
027-871-044-000 1803 MEZGER DR 1.0 382.58 382.58
027-871-045-000 1807 MEZGER DR 1.0 382.58 382.58
027-871-046-000 1811 MEZGER DR 1.0 382.58 382.58
027-871-047-000 1796 BRANIGAN AVE 1.0 382.58 382.58
027-871-048-000 1792 BRANIGAN AVE 1.0 382.58 382.58
027-871-049-000 1788 BRANIGAN AVE 1.0 382.58 382.58
027-871-050-000 1784 BRANIGAN AVE 1.0 382.58 382.58
027-871-051-000 1780 BRANIGAN AVE 1.0 382.58 382.58
027-871-052-000 1776 BRANIGAN AVE 1.0 382.58 382.58
027-871-053-000 1772 BRANIGAN AVE 1.0 382.58 382.58
027-871-054-000 1768 BRANIGAN AVE 1.0 382.58 382.58
027-872-001-000 1816 BRANIGAN AVE 1.0 382.58 382.58
027-872-002-000 1820 BRANIGAN AVE 1.0 382.58 382.58
027-872-003-000 1824 BRANIGAN AVE 1.0 382.58 382.58
027-872-004-000 1828 BRANIGAN AVE 1.0 382.58 382.58
027-872-005-000 1832 BRANIGAN AVE 1.0 382.58 382.58
027-872-006-000 1836 BRANIGAN AVE 1.0 382.58 382.58
027-872-007-000 1842 BRANIGAN AVE 1.0 382.58 382.58
027-872-008-000 1841 MEZGER DR 1.0 382.58 382.58
027-872-009-000 1837 MEZGER DR 1.0 382.58 382.58
027-872-010-000 1833 MEZGER DR 1.0 382.58 382.58
027-872-011-000 1831 MEZGER DR 1.0 382.58 382.58
027-872-012-000 1827 MEZGER DR 1.0 382.58 382.58
027-872-013-000 1823 MEZGER DR 1.0 382.58 382.58
027-872-014-000 1819 MEZGER DR 1.0 382.58 382.58
027-872-015-000 1815 MEZGER DR 1.0 382.58 382.58
027-873-009-000 1810 MEZGER DR 1.0 382.58 382.58
027-873-010-000 1806 MEZGER DR 1.0 382.58 382.58
027-873-011-000 1802 MEZGER DR 1.0 382.58 382.58
027-873-012-000 1798 MEZGER DR 1.0 382.58 382.58
027-873-013-000 1794 MEZGER DR 1.0 382.58 382.58
027-873-014-000 1790 MEZGER DR 1.0 382.58 382.58
027-873-015-000 1787 ROMINGER ST 1.0 382.58 382.58
027-873-016-000 1791 ROMINGER ST 1.0 382.58 382.58
027-873-017-000 1795 ROMINGER ST 1.0 382.58 382.58
027-873-018-000 1799 ROMINGER ST 1.0 382.58 382.58
027-873-019-000 1803 ROMINGER ST 1.0 382.58 382.58
027-873-020-000 1807 ROMINGER ST 1.0 382.58 382.58
Totals: $852,353.38 $852,353.32
Parcel Count: 1,967
Gibson Ranch FY 2025/2026 Preliminary Assessment Roll Page 33 of 33
RESOLUTION NO. _____
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF WOODLAND,
CALIFORNIA, INITIATING PROCEEDINGS FOR THE ANNUAL LEVY AND
COLLECTION OF ASSESSMENTS FOR THE NORTH PARK LIGHTING AND LANDSCAPING DISTRICT, FISCAL YEAR 2025/2026
WHEREAS, The City Council has, by previous Resolutions, formed the North Park Lighting and Landscaping District (hereafter referred to as the “District”), pursuant to the provisions of the Landscaping and Lighting Act of 1972, Part 2 of Division 15 of the Streets and Highways Code of California, beginning with Section 22500 (hereinafter referred to as the “Act”), that provides for levy and collection of assessments by the County of Yolo for the City of Woodland to pay the maintenance and services of landscaping, lighting and all appurtenant facilities and operations related thereto; and
WHEREAS, the City Council has retained Willdan Financial Services as the Engineer of Work (hereinafter referred to as the “Engineer”), for the purpose of assisting with the annual levy of the District, and to prepare and file an Engineer’s Report with the City Clerk in accordance with Chapter 3, Section 22623 of the Act.
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Woodland, for the City of Woodland North Park Landscaping and Lighting District, as follows:
SECTION 1.The City Council hereby orders the Engineer to prepare the Engineer’s Annual Levy Report (hereinafter referred to as the “Report”) concerning the levy of assessments for the District in accordance with Chapter 1, Article 4 (commencing with Section 22565), pursuant to Chapter 3, Section 22622 of the Act.
SECTION 2.The improvements within the District include: ground cover, turf, shrubs, gardens and trees; play areas with play equipment; irrigation and drainage systems; park perimeter fencing; noise walls; street lighting and park lights; and all necessary appurtenances.
The Report so ordered, shall describe the existing improvements and any new improvements or substantial changes in the existing improvements.
PASSED, APPROVED, AND ADOPTED by the City Council of the City of Woodland at a regular meeting held on the 17th day of June 2025 by the following vote:
AYES:
NOES:
ABSENT:
ABSTAIN:
____________________________________
Rich Lansburgh, Mayor
ATTEST: APPROVED AS TO FORM:
_____________________________ ____________________________________ Sarah Lansburgh, CMC, City Clerk Ethan Walsh, City Attorney
RESOLUTION NO. _____
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF WOODLAND, CALIFORNIA, PRELIMINARILY APPROVING THE ENGINEER’S ANNUAL LEVY
REPORT, AND DECLARING ITS INTENTION TO LEVY AND COLLECT ANNUAL
ASSESSMENTS FOR THE NORTH PARK LIGHTING AND LANDSCAPING DISTRICT, FISCAL YEAR 2025/2026
WHEREAS, the City Council pursuant to the provisions of the Landscaping and Lighting Act of 1972, Part 2 of Division 15 of the Streets and Highways Code of California, beginning with Section 22500 (hereafter referred to as the “Act”) and by previous Resolution, initiated proceedings for the “North Park Lighting and Landscaping District” (hereafter referred to as the “District”) for the annual levy and collection of assessments to pay for the operation, maintenance and servicing of landscaping, lighting and all appurtenant facilities related thereto; and WHEREAS, the City Council has, by previous Resolution ordered the preparation of an Engineer’s Annual Levy Report (hereafter referred to as the “Report”) regarding the District and assessment for Fiscal Year 2025/2026, pursuant to Chapter 3, Section 22622 of the Act; and WHEREAS, the Engineer selected by the City Council has prepared and filed with the City Clerk said Report in connection with the District and the levy of assessments for Fiscal Year 2025/2026 (Beginning July 1, 2025 and ending June 30, 2026) in accordance with Chapter 1, Article 4 of the Act; and
WHEREAS, this City Council has carefully examined and reviewed the Report as presented and pursuant to the provisions of Chapter 2, Article 1, Section 22586 of said Act, the City Council may approve the report, as filed, or may modify the report in any particular manner and approve it as modified.
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Woodland, for the City of Woodland North Park Landscaping and Lighting District, as follows:
SECTION 1.The above recitals are all true and correct.
SECTION 2.The Report as presented, consists of the following:
a) A Description of Improvements.
b) A Description of the District.
c) The proposed Annual Budget for the fiscal year (costs and expenses). d) The Method of Apportionment that details the method of calculating each parcel’s proportional special benefits and annual assessment.
e) The District Roll containing the Levy for each Assessor Parcel Number within the District proposed for Fiscal Year 2025/2026.
SECTION 3.The District, the proposed improvements, each and all of the budget items and documents, and the proposed assessments as outlined in the Report have been spread in
accordance with the benefits received from the improvements, operation, maintenance and services to be performed within the District, and are in compliance with the Act and the provisions of California Constitution Article XIIID.
SECTION 4.The Report is hereby approved on a preliminary basis, as presented or modified, and ordered to be filed in the Office of the City Clerk as a permanent record and to remain open to public inspection.
SECTION 5.The City Clerk is hereby directed to enter on the minutes of the City Council any and all modifications to the Report determined and approved by the City Council, and all such changes and/or modifications by reference are incorporated into the Report.
SECTION 6.The City Council hereby declares its intention to seek the Annual Levy of the District pursuant to the Act, over and including the land within the District boundary, and to levy and collect assessments on all such land to pay the costs associated with the operation, maintenance and servicing of the District improvements related thereto, for Fiscal Year 2025/2026.
SECTION 7.The improvements within the District include: the maintenance and operation of and the furnishing of services and materials for: ground cover, turf, shrubs, gardens and trees; play areas with play equipment; irrigation and drainage systems; park perimeter fencing; noise walls; street lighting and park lights; and all necessary appurtenances. The Report as previously approved and on file with the City Clerk, provides a full and complete description of all improvements and any or all substantial changes to the improvements within the District.
SECTION 8.The boundaries of the District are described in the Report on file with the City Clerk, and are defined as the boundaries described in the formation documents of the District, generally: north of West Kentucky Avenue; west of North West Street; and east of County Road 98; within the County of Yolo, State of California. The existing District does not contain any zones and is designated as “North Park Lighting and Landscaping District.” SECTION 9.The proposed assessment for Fiscal Year 2025/2026 does not exceed the maximum assessment previously approved, and the assessments are outlined in the Report, which details any changes or increases in the annual assessments.
SECTION 10. The City Council hereby declares its intention to conduct a public hearing concerning the levy of assessments for the District. The City Clerk shall give notice of the time and place of the Public Hearing by causing the publishing of this Resolution once in the Local Newspaper for two consecutive weeks not less than ten (10) days before the date of the hearing, and by posting a copy of this Resolution on the official bulletin board customarily used by the City Council for the posting of notices in accordance with Chapter 3, Section 22626 of the Act.
SECTION 11.Notice is hereby given that a Public Hearing on these matters will be held by the City Council on Tuesday, July 1, 2025 or as soon thereafter as feasible in the City Council Chambers, City Hall, located at 300 First Street, Woodland, California.
PASSED, APPROVED, AND ADOPTED by the City Council of the City of Woodland at a regular meeting held on the 17th day of June 2025 by the following vote:
AYES:
NOES:
ABSENT:
ABSTAIN:
____________________________________
Rich Lansburgh, Mayor
ATTEST: APPROVED AS TO FORM:
_____________________________ ____________________________________ Sarah Lansburgh, CMC, City Clerk Ethan Walsh, City Attorney
City of Woodland
North Park
Lighting and Landscaping District
ENGINEER’S ANNUAL LEVY REPORT
FISCAL YEAR 2025/2026
Intent Meeting: May 20, 2025
Public Hearing: June 17, 2025
27368 Via Industria
Suite 200
Temecula, California 92590
T 951.587.3500 | 800.755.6864
F 951.587.3510
www.willdan.com
ENGINEER'S REPORT AFFIDAVIT
North Park Lighting and Landscaping District
City of Woodland
Yolo County, State of California
This Report describes the District and services therein including the improvements, budgets, parcels and assessments to be levied for Fiscal Year 2025/2026, as they existed at the time of the passage of the Resolution of Intention. Reference is hereby made to the Yolo County Assessor’s maps for a detailed description of the lines and dimensions of parcels within the District. The undersigned respectfully sub mits the enclosed Report as directed by the City Council.
Dated this ____________ day of ______________, 2025.
Willdan Financial Services
Assessment Engineer
On Behalf of the City of Woodland
By: ________________________________
Chonney Gano
Project Manager, District Administration Services
By: ________________________________
Tyrone Peter
P. E. # C 81888
TABLE OF CONTENTS
I. OVERVIEW 1
A. INTRODUCTION 1
B. COMPLIANCE WITH CURRENT LEGISLATION 1
II. DESCRIPTION OF THE DISTRICT 3
A. BOUNDARIES OF THE DISTRICT 3
B. DESCRIPTION OF THE DISTRICT IMPROVEMENTS AND SERVICES 3 C. IMPROVEMENTS AUTHORIZED BY THE 1972 ACT 3
D. SPECIFIC IMPROVEMENTS 5
III. METHOD OF APPORTIONMENT 6
A. LEGISLATIVE AUTHORITY AND PROVISIONS 6
B. BENEFIT ANALYSIS 8
C. ASSESSMENT METHODOLOGY 11
IV. DISTRICT BUDGET 12
A. DESCRIPTION OF BUDGET ITEMS 12
B. DISTRICT BUDGET FISCAL YEAR 2025/2026 15
APPENDIX A - DISTRICT ASSESSMENT DIAGRAM 16
APPENDIX B - 2025/2026 ASSESSMENT ROLL 16
2025/2026 City of Woodland / North Park Lighting and Landscaping District Page 1 I. OVERVIEW
A. INTRODUCTION
The City of Woodland (“City”) annually levies and collects special assessments in order to maintain the improvements within the North Park Lighting and Landscaping District (“District”). The District was formed in 1993 and annual assessments are levied pursuant to the Landscape and Lighting Act of 1972, Part 2 of Division 15 of the California Streets and Highways Code (“1972 Act”).
This Engineer’s Annual Levy Report (“Report”) describes the District, any annexations, or changes to the District including substantial changes to the District improvements, and the proposed assessments for Fiscal Year 2025/2026. The proposed assessments are based on the historical and estimated cost to maintain the improvements that provide special benefits to properties within the District. The costs of improvements and the annual levy include the expenditures, deficits, surpluses, revenues, and reserves. Each parcel is assessed proportionately for only those improvements provided and for which the parcel receives benefit based on an established method of apportionment.
The word “parcel,” for the purposes of this Report, refers to an individual property assigned its own Assessment Number by the County of Yolo (the “County”) Assessor’s Office . The County Auditor/Controller uses Assessment Numbers and specific Fund Numbers, to identify on the tax roll, properties assessed for special district benefit assessments.
Following consideration of public comments and written protests at a noticed public hearing, and review of the Engineer’s Annual Levy Report, the City Council may order amendments to the Report or confirm the Report as submitted. Following final approval of the Report, and confirmation of the assessments, the Council may order the levy and collection of assessments for Fiscal Year 2025/2026 pursuant to the Act. In such case, the assessment information will be submitted to the County Auditor/Controller, and included on the property tax roll for each benefiting parcel for Fiscal Year 2025/2026.
B. COMPLIANCE WITH CURRENT LEGISLATION
Pursuant to the 1972 Act, the City Council annually conducts a public hearing to accept property owner and public comments and testimony, to review the Engineer’s Report and approve the annual assessments to be levied on the County tax roll for the fiscal year. The assessments contained in this Report and to be approved by the City Council have been prepared in accordance with the 1972 Act and are in compliance with the provisions of the California Constitutional Article XIIID (Proposition 218).
2025/2026 City of Woodland / North Park Lighting and Landscaping District Page 2 The City has reviewed the provisions of the California Constitutional Article XIIID (“Article XIIID”) and has made the following findings and determinations:
Pursuant to Article XIIID Section 5, certain existing assessments are exempt from the substantive and procedural requirements of Article XIIID Section 4 and property owner balloting for the assessments is not required until such time that the assessments a re increased. Specifically, the improvements and the annual assessment for maintaining the District improvements were part of the original conditions of development and approved by the original property owner (developer). As such, pursuant to Article XIIID Section 5 (b) the existing assessments were approved by the property owners at the time the assessment was created (originally imposed pursuant to a 100% landowner petition) and therefore the pre-existing assessment amount (assessment rate) was exempt from the procedural requirements Article XIIID Section 4.
The provisions of the Article XIIID do not alter the non-conflicting provisions of the 1972 Act. As such, the Method of Apportionment described in this Report utilizes commonly accepted assessment engineering practices consistent with the 1972 Act and the provisions of the Article XIIID. The proposed assessment for the current fiscal year may be les s than or equal to the maximum assessment rate previously approved and adopted for the District. Any proposed assessment that exceeds the maximum assessment rat e is considered an increased assessment.
Pursuant to the provisions of Article XIIID, any new or increased assessments (the incremental increase) are subject to both the substantive and procedural requirements of Article XIIID Section 4. The pre -existing approved maximum assessment rate for the District is $215.40 per Equivalent Dwelling Unit (“EDU”) and has not been increased since the passage of Proposition 218.
2025/2026 City of Woodland / North Park Lighting and Landscaping District Page 3 II. DESCRIPTION OF THE DISTRICT
A. BOUNDARIES OF THE DISTRICT
The District is located in the northwest portion of the City of Woodland, generally:
• North of West Kentucky Avenue; and,
• West of North West Street; and,
• East of County Road 98.
The District consists of the parcels located in the subdivisions known as North Park Unit No. 5A, Tract 3794; North Park Unit No. 5B, Tract 4147; and Woodland West, Tract 3714.
B. DESCRIPTION OF THE DISTRICT IMPROVEMENTS AND
SERVICES
The District provides and ensures the continued maintenance, servicing, administration and operation of various landscape and lighting improvements, and associated appurtenances that benefit parcels within the District. The assessable parcels receive benefit f rom the maintenance and servicing of sound walls, backup landscaping and street lighting within the District; park lighting and equipment in Park Parcel A; landscaped park areas and perimeter fencing in Park Parcels A and B.
Specific improvements include ground cover, turf, shrubs, trees, gardens, play areas and play equipment, picnic areas, bike paths, park maintenance facilities, irrigation and drainage systems, graffiti removal, and associated appurtenances. The services pr ovided include the necessary operations, administration and maintenance required to keep the improvements in a healthy, vigorous, and satisfactory condition.
The assessable parcels identified as being within the District, share in both the costs and the benefits of the improvements. The costs associated with the improvements are equitably spread among the benefiting parcels within the District. Only parcels tha t receive special benefit from the improvements are assessed, and each parcel is assessed in proportion to the benefit received.
The funds collected are dispersed and used for only the services and operation provided by the District.
C. IMPROVEMENTS AUTHORIZED BY THE 1972 ACT
As applicable or may be applicable to this proposed District, the 1972 Act defines improvements to mean one or any combination of the following:
• The installation or planting of landscaping.
2025/2026 City of Woodland / North Park Lighting and Landscaping District Page 4 • The installation or construction of statuary, fountains, and other ornamental structures and facilities.
• The installation or construction of public lighting facilities. • The installation or construction of any facilities which are appurtenant to any of the foregoing or which are necessary or convenient for the maintenance or servicing thereof, including, but not limited to, grading, clearing, removal of debris, the installation or construction of curbs, gutters, walls, sidewalks, or paving, or water, irrigation, drainage, or electrical facilities. • The maintenance or servicing, or both, of any of the foregoing. • The acquisition of any existing improvement otherwise authorized pursuant to this section.
Incidental expenses associated with the improvements including, but not limited to:
• The cost of preparation of the report, including plans, specifications, estimates, diagram, and assessment;
• The costs of printing, advertising, and the publishing, posting and mailing of notices;
• Compensation payable to the County for collection of assessments; • Compensation of any engineer or attorney employed to render services; • Any other expenses incidental to the construction, installation, or maintenance and servicing of the improvements;
• Any expenses incidental to the issuance of bonds or notes pursuant to Section 22662.5.
• Costs associated with any elections held for the approval of a new or increased assessment.
The 1972 Act defines "Maintain" or " Maintenance" to mean furnishing of services and materials for the ordinary and usual maintenance, operation, and servicing of any improvement, including:
• Repair, removal, or replacement of all or any part of any improvement. • Providing for the life, growth, health, and beauty of landscaping, including cultivation, irrigation, trimming, spraying, fertilizing, or treating for disease or injury.
• The removal of trimmings, rubbish, debris, and other solid waste. • The cleaning, sandblasting, and painting of walls and other improvements to remove or cover graffiti.
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D. SPECIFIC IMPROVEMENTS
The following table provides the location, improvements and services for the specific areas provided and maintained within the District.
SPECIFIC AREAS OF IMPROVEMENT
Park Parcel A Park Parcel B Back Up Landscaping Sound Walls Interior Street Description
Location
1.4 acre park between
Falcon Drive and Quail
Drive
1.2 acre park at the
Northwest corner of the
intersection of North
Ashley Ave. and Quail
Drive
Along West Kentucky
Avenue between County
Road 98 and the
Southwest corner of
Park Parcel A
Along West Kentucky
Avenue between County
Road 98 and the
Southwest corner of
Park Parcel A
Throughout
District
Improvements
Landscaping Turf, native grasses, trees,
shrubs, ground cover, a
garden, park maintenance
facilities, irrigation and
drainage system
Tree Shrubs, ground
cover, irrigation and
drainage system
Tree Shrubs, ground
cover, irrigation and
drainage system
Street Lighting
Lighting Park lights
Park Facilities Play equipment, picnic
area, bike path
Storm drain detention
basin
Fencing Perimeter fencing Perimeter fencing
Services All necessary maintenance
and service to keep all
improvements in a healthy,
vigorous condition
All necessary
maintenance and
service to keep
landscaping in a healthy,
vigorous condition
All necessary
maintenance and
service to keep
landscaping in a healthy,
vigorous condition
Graffiti removal on street
side exterior surface
Electric Service
Costs
Irrigation System Repair Irrigation System Repair Irrigation System Repair
Fencing Repair Fencing Repair
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III. METHOD OF APPORTIONMENT
A. LEGISLATIVE AUTHORITY AND PROVISIONS
1972 Act
The 1972 Act permits the establishment of assessment districts by agencies for the purpose of providing certain public improvements, including the acquisition, construction, installation and servicing of landscaping and lighting improvements and related facilities. The 1972 Act requires that the cost of these improvements be levied according to benefit rather than assessed value:
Section 22573 defines the net amount to be assessed as follows:
“The net amount to be assessed upon lands within an assessment district may be apportioned by any formula or method which fairly distributes the net amount among all assessable lots or parcels in proportion to the estimated benefits to be received by each such lot or parcel from the improvements.”
The formula used for calculating assessments in this District therefore reflects the composition of the parcels, and the improvements and services provided, to fairly apportion the costs based on benefit to each parcel.
California Constitution
The costs to operate and maintain the District improvements are identified and allocated to properties within the District based on special benefit. The improvements provided and for which properties are to be assessed are identified as local landscaping and lighting improvements and related amenities that were installed in connection with the development of the properties and/or would otherwise be required for the development of those properties. The District assessments and method of apportionment is base d on the premise that these improvements would otherwise not have been required without the development or planned development of those parcels.
Article XIII D Section 2(d) defines District as follows:
“District means an area determined by an agency to contain all parcels which will receive a special benefit from a proposed public improvement or property-related service”;
Article XIII D Section 2(i) defines Special benefit as follows:
“Special benefit” means a particular and distinct benefit over and above general benefits conferred on real property located in the district or to the public at large. General enhancement of property value does not constitute “special benefit.”
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Article XIII D Section 4a defines proportional special benefit assessments as follows:
“An agency which proposes to levy an assessment shall identify all parcels which will have a special benefit conferred upon them and upon which an assessment will be imposed. The proportionate special benefit derived by each identified parcel shall be dete rmined in relationship to the entirety of the capital cost of a public improvement, the maintenance and operation expenses of a public improvement, or the cost of the property related service being provided. No assessment shall be imposed on any parcel which exceeds the reasonable cost of the proportional special benefit conferred on that parcel.”
To identify and determine the proportional special benefit to each parcel within the District, it is necessary to consider the entire scope of the improvements provided as well as the properties that benefit from those improvements. The improvements and the associated costs described in this Report, have been reviewed, identified and allocated based on a benefit rationale and calculations that proportionally allocate the net cost of only those improvements determined to be of special benefit to properties within the District. The various public improvements and the associated costs have been identified as either “general benefit” (not assessed) or “special benefit”.
California Constitution Article XIIID Assessment Exemption In accordance with Article XIIID Section 5, certain assessments existing on the effective date of Article XIIID ( July 1, 1997 ), shall be exempt from the procedures and approval process set forth in Section 4 of Article XIIID of the California Constitution. Prior to levying the District assessments for Fiscal Year 1997/1998, the City carefully reviewed the District improvements and the corresponding assessments and determined that the assessments being levied and collected annually for this District were part of the original conditions of development and appr oved by the developer (a 100% landowner petition).
Therefore, the City determined that the existing District assessments shall be exempt from the procedures and approval process set forth in Section 4 of Article XIIID pursuant to Section 5(b):
“Any assessment imposed pursuant to a petition signed by the persons owning all of the parcels subject to the assessment at the time the assessment is initially imposed. Subsequent increases in such assessments shall be subject to the procedures and approval process set forth in Section 4.” As such, the existing assessment rates including the annual maximum assessment cap formula for this District that was previously approved and in place prior to the July 1, 1997 effective date of Article XIIID and are exempt from the procedural and approval process set forth in Article XIIID Section 4 until such time that the assessment is increased above the adjusted annual maximum assessment rates for the existing parcels. It has also been
2025/2026 City of Woodland / North Park Landscaping and Lighting District Page 8
determined that the properties within the District are proportionally assessed for only improvements that provide a special benefit to those properties and therefore the assessments meet the substantive requirements of Article XIIID.
Properties which may be annexed to the District in the future, if any, would be subject to a new assessment and such assessments must comply with the procedural and approval process set forth in Article XIIID Section 4.
B. BENEFIT ANALYSIS
The local improvements provided by this District and for which properties will be assessed have been identified as necessary, desired and/or required for the orderly development of the properties within the District to their full potential, consistent with the development plans and applicable portions of the City’s General Plan.
Special Benefits
Landscaping Special Benefits
The ongoing maintenance of the local landscaped areas within the District provide aesthetic benefits to the properties within the District providing a more pleasant environment to walk, drive, live, and work. The primary function of these landscape improve ments and related amenities is to serve as an aesthetically pleasing enhancement and green space for the benefit of the immediately surrounding properties and developments for which the improvements were constructed and installed and/or were facilitated by the development or potential development of the properties within the District.
These improvements are an integral part of the physical environment associated with the parcels in the District and while some of these improvements may in part be visible to properties outside the District and/or occasionally accessed by the general public as is the case with the landscaped areas within parks, collectively if these improvements are not properly maintained, it is the parcels within the District that would be ae sthetically burdened. Additionally, the local street landscaping serves as a pleasant aesthetic amenity that enhances the approach to the parcels and in many cases, serve as both a physical buffer as well as a sound reduction buffer between the roadways an d the properties in the District. Likewise, the landscaped areas in this District may include or incorporate various landscaped parks, green spaces, slopes, or trails that provide visually pleasing open space areas that serve as an extension of the physica l attributes of the parcels assessed, such as their front or rear yards and provide a greater opportunity for recreation. As a result, the maintenance of these landscaped improvements provides particular and distinct benefits to the properties and developm ents within the District.
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Park Special Benefits
Parks and related amenities provide properties within the District the special benefit of nearby access to recreational facilities and spaces which are too specialized and/or large to be maintained within the individual properties and would be cost prohibitive to include within individual property development, including:
• Exercise facilities/space such as sports complexes, parkland areas and trails not typically found on individual parcels.
• Substantial outdoor areas increase the available recreational space and outdoor facilities, (picnic areas, playground equipment, open turf areas, sports fields and full-size courts, etc.), that are typically limited on individual parcels.
• Facilities (activity centers, parks) available for large gatherings, meetings and community events that could otherwise not be accommodated by the individual properties.
These facilities expand the use of each property within the District by providing these properties with access to desirable recreational facilities beyond those that can conveniently be included on a home or businesses lot. The common - use development of these facilities through the District, frees property owners from the burden of having to provide extensive privately -owned recreation facilities or having a property that lacks access to such facilities. The availability and proximity of the facilities is a distinct special benefit to the assessed parcels because the assessed parcels, unlike parcels outside the District are within the immediate service area of the facilities and can easily use the facilities as a substitute for (and enhancement of) recreational facilities that would otherwise need to be provided on the parcel (or simply foregone). Because each assessed parcel is in close proximity to the improvements and facilities, these park and recreation improvements are like an extension of the front an d back lawns of the parcels. They are not remote, but available for frequent and everyday use with minimal travel.
Street Lighting Special Benefits
Likewise, street lighting in the District is primarily useful for illuminating the streets that provide access to the properties in the District as well as the sidewalks and parking lanes associated with those properties. While it is recognized that street lights and traffic signals serve in part to enhance traffic safety, installation and construction of street lights are for the most part, required by the development of properties and these improvements provide three main special benefits to those properties: (i) property security benefit, (ii) pedestrian safety benefit, and (iii) parkway/roadway access benefit.
Furthermore, because traffic circulation in the City is largely the result of local traffic to and from these properties by the property owners an d guests, it is reasonable to assume that these properties derive a particular and distinct benefit from the local street lights that support the safe access to the properties and essentially all pedestrians and parking vehicles in the lit areas will, afte r
2025/2026 City of Woodland / North Park Landscaping and Lighting District Page 10
dark, be directly associated with the assessed properties. As a result, the maintenance of the local street lighting improvements is a particular and distinct benefit to the properties and developments within the District.
Collectively these landscaping and lighting improvements and related assessments enhance the security, overall use, presentation and marketability of the properties, and ensure the long -term cost-efficiency of services that is obtained through the City pro vided maintenance (economy of scale), and the regulatory restrictions on future cost increases.
The annual assessments outlined in this Report are based on the estimated costs to provide necessary services, operation, administration, and maintenance required to ensure the satisfactory condition and quality of each improvement.
The special benefits associated with the parks and landscaping improvements are specifically:
• Enhanced desirability of properties through association with the improvements.
• Improved aesthetic appeal of properties within the District providing a positive representation of the area.
• Enhanced adaptation of the urban environment within the natural environment from adequate green space and landscaping.
• Environmental enhancement through improved erosion resistance, and dust and debris control.
• Increased sense of pride in ownership of property within the District resulting from well -maintained improvements associated with the properties.
• Reduced criminal activity and property -related crimes (especially vandalism) against properties in the District through well-maintained surroundings and amenities.
• Enhanced environmental quality of the parcels by moderating temperatures, providing oxygenation and attenuating noise.
The special benefits of street lighting are the convenience, safety, and security of property, improvements, and goods. Specifically:
• Enhanced deterrence of crime and the aid to police protection. • Increased nighttime safety on roads and highways.
• Improved ability of pedestrians and motorists to see. • Improved ingress and egress to property.
• Reduced vandalism and other criminal acts and damage to improvements or property.
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• Improved traffic circulation and reduced nighttime accidents and personal property loss.
• Increased promotion of business during nighttime hours in the case of commercial properties.
All of the preceding special benefits contribute to a specific enhancement and desirability of each of the assessed parcels within the District.
C. ASSESSMENT METHODOLOGY
Pursuant to the 1972 Act, the costs of the District may be apportioned by any formula or method, which fairly distributes the net amount to be assessed, among all assessable parcels in proportion to the estimated special benefits to be received by each such parcel from the improvements. The special benefit formula used within the Di strict should reflect the composition of the parcels, and the improvements and services provided, to fairly proportion the costs based on estimated special benefit to each parcel.
It has been determined that assessed parcels in the District receive special benefit from the services and improvements provided by the District. The assessable parcels within the District are single family residential parcels and are considered to benefit equally from the improvements and are assigned one Equivalent Dwelling Unit (EDU). The levy amount is therefore spread evenly to each assessable parcel in the District, on a per parcel method.
Total Balance to Levy / Total EDU = Parcel Levy Amount
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IV. DISTRICT BUDGET
A. DESCRIPTION OF BUDGET ITEMS
The following is a brief description of the costs associated with the improvements and services funded through the District.
DIRECT COSTS:
Maintenance Costs/Labor — Includes all regularly scheduled labor and general maintenance cost including all wages, salaries, benefits and contract services required to properly maintain and ensure the satisfactory condition of all improvements and appurtenant facilities.
Utilities — The furnishing of water and electricity required for the operation and maintenance of the improvements and facilities.
Equipment and Supplies — Includes all, materials, supplies, (e.g. pipe, fertilizer, insecticides, fuel, cleaning material etc.), and equipment, (e.g. communication, small tools, rentals, machinery etc.), required to operate, maintain and ensure the satisfactory condition of all i mprovements and appurtenant facilities.
Repairs and Miscellaneous Expenses — This item includes repairs to the improvements and facilities that are not included in the yearly maintenance costs. This may include repair of damaged amenities due to vandalism, storms, etc. Also included may be planned upgrades or replacements of the improvements and equipment that provide a direct benefit to the District.
ADMINISTRATION COSTS:
District Administration — May include all or a portion of the administrative and professional service costs associated with the coordination of District services and operations including response to public concerns and education and procedures associated with the levy and collecti on of assessments. This budget item also includes the costs of contracting with professionals to provide administrative, legal or engineering services specific to the District.
County Administration Fee — This is the cost to the District for the County to collect assessments on the property tax bills.
LEVY BREAKDOWN:
Total District and Admin. Costs — This is the combined costs of District Costs and Administration Costs.
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Reserve Collection/ (Contribution) — The 1972 Act pursuant to Chapter 1, Article 4 Section 22569 (a), provides for a District Reserve Fund. This Reserve Fund provides for the collection of funds to operate the District from the time period of July 1 (beginning of the Fiscal Year) through December 10th or when the County provides the City with the first installment of assessments collected from the property tax bills (typically January or February). Negative amounts shown for this budget item represent transfers from the Reserve Fund that reduces the Balance to Levy. Maintaining a fully funded Reserve eliminates the need for the City to transfer funds from non -District accounts to pay for operational expenses during the first half of the fiscal year and also provides the District with sufficient funds to address any unforeseen or unusual expenditures that may occur during the year.
General Fund Replenishment/(Contribution) — This item represents Replenishments of amounts that had been temporarily advanced to the District from other revenue sources (usually the General Fund) or represents funds being loaned to the District for the current Fiscal Year that must be repaid by future assessments. Similar to the Reserve Collection/ (Contribution) line item, this item directly impacts the Reserve Fund Balances either positively or negatively.
Repayments are shown as a positive number and represent additional monies being collected in the current annual assessment to repay a prior loan. These loans are typically for capital improvement expenditures or unforeseen expenditures incurred in prior ye ars and Reserve Fund monies were not sufficient to cover the expenses. To ensure the ongoing operation and maintenance of the improvements, the City may advance funds to the District as a temporary loan to meet current expenditures, and collect repayment of the loan through the annual assessments the following year or possibly over several years. Generally, the available Reserve Funds are exhausted before a temporary loan is advanced to the District and the Beginning Reserve Fund Balance will be a negative number indicating the loan amount still outstanding.
A loan for the current fiscal year (Contribution) is shown as a negative number.
If the District is expected to incur significant expenditures in the current fiscal year for special services or capital improvements (upgrades or refurbishing of the improvem ents) and the proposed assessment revenues (annual assessments) and/or available Reserve Funds are not sufficient to cover the expenditures, the City may advance funds to the District as a temporary loan to meet the proposed expenditures. Generally, the av ailable Reserve Funds must be exhausted before a temporary loan is advanced to the District and any funds temporarily loaned in excess of the available Reserve Funds will be reflected as a negative Ending Reserve Fund Balance. This negative Reserve Fund Ba lance will be repaid and replenished through future assessment revenues.
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Balance to Levy — This is the total amount to be levied and collected through assessments for the current fiscal year. The Balance to Levy represents the sum of Total Direct and Administration Costs, the Reserve Collection/(Contribution), Replenishment/(Contribution), and Other Revenue Sources.
DISTRICT STATISTICS:
Total Number of Parcels — The total number of parcels within the District.
Total Parcels Levied - The total number of parcels within the District that are assessed. Non-assessable lots or parcels include properties that have been determined to receive no special benefits from the improvements, and may include land principally encumbered by public or other right -of-ways or easements, common areas, and/or parcels that have restricted use or development potential.
Total Equivalent Dwelling Units — The assessable parcels within the District are considered to benefit equally from the improvements and are assigned one Equivalent Dwelling Unit (EDU).
Levy per EDU — This amount represents the assessment rate being applied to each parcel. The Levy per EDU is the result of dividing the total Balance to Levy, by the sum of the Total Equivalent Dwelling Units to be assessed.
Maximum Assessment per EDU — This amount represents the maximum rate to each parcel’s individual EDU.
RESERVE INFORMATION:
Operating Reserve Balance — The Operating Reserve Balance eliminates the need for the City to transfer funds from non -District accounts to pay for District charges during the first half of the fiscal year. The Operating Reserve Account allows the District to retain sufficient funds to operate the District from the time period of July 1 (beginning of the Fiscal Year) through January or February (when the County provides the City with the first installment of assessments co llected from the property tax bills) . Additional funds may be collected each year to ensure adequate operating funds are available or the funds may be used to reduce the Balance to Levy. Using reserve amounts in this way allows the Levy rate to remain fairly constant, although District costs may fluctuate. The Previous Operating Reserve Balance reflects the projected funds available at the beginning of the current fiscal year (based on the projected revenues and expenses from the prior fiscal year). The Estimated Ending Operating Reserve Bala nce reflects the projected funds that are anticipated at the end of the current fiscal year (assuming the revenues and expenditures occur as budgeted).
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B. DISTRICT BUDGET FISCAL YEAR 2025/2026
BUDGET ITEMS Total
DIRECT COSTS
Maintenance Costs/Labor $42,883.00
Utilities 17,347.80
Equipment & Supplies 992.00
Repairs/Miscellaneous Expenses 1,163.00
Direct Costs (Subtotal) $62,385.80
ADMINISTRATION COSTS
District Administration $3,647.00
County Administration Fee 124.00
Administration Costs (Subtotal) $3,771.00
LEVY BREAKDOWN
Total Direct and Admin. Costs $66,156.80
Reserve Collection/(Contribution) (255.00)
General Fund Replenishment/(Contribution) (39,192.20)
Balance to Levy $26,709.60
DISTRICT STATISTICS
Total Number of Parcels 124
Total Parcels Levied 124
Total Equivalent Dwelling Units 124
Levy Per EDU $215.40
Maximum Assessment Per EDU $215.40
Prior Year Maximum Assessment Per EDU $215.40
RESERVE INFORMATION
Operating Reserve Balance $0.00
Reserve Fund Collection/(Contribution) 0.00
Estimated Ending Reserve Balance $0.00
2025/2026 City of Woodland / North Park Landscaping and Lighting District Page 16
APPENDIX A - DISTRICT ASSESSMENT DIAGRAM
An Assessment District Diagram has been prepared for the District in the format required by the 1972 Act, and is on file with the City Clerk, and, by reference is made part of this Report. The Assessment Diagram is available for inspection at the Office of the City Clerk, during normal business hours.
APPENDIX B - 2025/2026 ASSESSMENT ROLL
Parcel identification, for each lot or parcel within the District, shall be the parcel as shown on the County Assessor’s Map for the year in which this Report is prepared.
Non-assessable lots or parcels include land principally encumbered by public or utility rights-of-way and common areas. These parcels will not be assessed.
A listing of parcels assessed within the District, along with the assessment amounts, is included on the following pages and has been identified as “Fiscal Year 2025/2026 Assessment Roll”.
Assessor's Parcel Number Situs Address EBU Max Tax Charge 027-470-002-000 320 QUAIL DR 1.0 $215.40 $215.40
027-470-003-000 324 QUAIL DR 1.0 215.40 215.40
027-470-004-000 328 QUAIL DR 1.0 215.40 215.40
027-470-005-000 332 QUAIL DR 1.0 215.40 215.40
027-470-007-000 331 QUAIL DR 1.0 215.40 215.40
027-470-008-000 332 REDWING DR 1.0 215.40 215.40
027-470-009-000 336 REDWING DR 1.0 215.40 215.40
027-470-010-000 340 REDWING DR 1.0 215.40 215.40
027-470-011-000 344 REDWING DR 1.0 215.40 215.40
027-470-012-000 348 REDWING DR 1.0 215.40 215.40
027-470-013-000 352 REDWING DR 1.0 215.40 215.40
027-470-014-000 356 REDWING DR 1.0 215.40 215.40
027-470-015-000 360 REDWING DR 1.0 215.40 215.40
027-470-016-000 364 REDWING DR 1.0 215.40 215.40
027-470-017-000 368 REDWING DR 1.0 215.40 215.40
027-470-018-000 372 REDWING DR 1.0 215.40 215.40
027-470-019-000 429 FALCON DR 1.0 215.40 215.40
027-470-020-000 425 FALCON DR 1.0 215.40 215.40
027-470-021-000 421 FALCON DR 1.0 215.40 215.40
027-470-022-000 367 REDWING DR 1.0 215.40 215.40
027-470-023-000 363 REDWING DR 1.0 215.40 215.40
027-470-024-000 359 REDWING DR 1.0 215.40 215.40
027-470-025-000 355 REDWING DR 1.0 215.40 215.40
027-470-026-000 351 REDWING DR 1.0 215.40 215.40
027-470-027-000 347 REDWING DR 1.0 215.40 215.40
027-470-028-000 343 REDWING DR 1.0 215.40 215.40
027-470-029-000 339 REDWING DR 1.0 215.40 215.40
027-470-030-000 335 REDWING DR 1.0 215.40 215.40
027-470-031-000 331 REDWING DR 1.0 215.40 215.40
027-470-032-000 327 REDWING DR 1.0 215.40 215.40
027-470-033-000 323 REDWING DR 1.0 215.40 215.40
027-470-034-000 319 REDWING DR 1.0 215.40 215.40
027-470-035-000 315 REDWING DR 1.0 215.40 215.40
027-470-037-000 416 FALCON DR 1.0 215.40 215.40
027-470-038-000 412 FALCON DR 1.0 215.40 215.40
027-470-039-000 408 FALCON DR 1.0 215.40 215.40
027-470-041-000 381 CARDINAL DR 1.0 215.40 215.40
027-470-042-000 385 CARDINAL DR 1.0 215.40 215.40
027-470-043-000 389 CARDINAL DR 1.0 215.40 215.40
027-470-044-000 390 CARDINAL DR 1.0 215.40 215.40
027-470-045-000 386 CARDINAL DR 1.0 215.40 215.40
027-470-046-000 382 CARDINAL DR 1.0 215.40 215.40
027-470-061-000 404 FALCON DR 1.0 215.40 215.40
027-480-001-000 336 QUAIL DR 1.0 215.40 215.40
027-480-002-000 340 QUAIL DR 1.0 215.40 215.40
027-480-003-000 344 QUAIL DR 1.0 215.40 215.40
027-480-004-000 348 QUAIL DR 1.0 215.40 215.40
027-480-005-000 352 QUAIL DR 1.0 215.40 215.40
027-480-006-000 360 QUAIL DR 1.0 215.40 215.40
027-480-007-000 364 QUAIL DR 1.0 215.40 215.40
027-480-008-000 368 QUAIL DR 1.0 215.40 215.40
027-480-009-000 372 QUAIL DR 1.0 215.40 215.40
027-480-010-000 376 QUAIL DR 1.0 215.40 215.40
027-480-011-000 380 QUAIL DR 1.0 215.40 215.40
027-480-012-000 384 QUAIL DR 1.0 215.40 215.40
027-480-013-000 388 QUAIL DR 1.0 215.40 215.40
027-480-014-000 392 QUAIL DR 1.0 215.40 215.40
027-480-015-000 396 QUAIL DR 1.0 215.40 215.40
027-480-016-000 451 ROBIN DR 1.0 215.40 215.40
027-480-017-000 447 ROBIN DR 1.0 215.40 215.40
City of Woodland
North Park Lighting and Landscaping District
Fiscal Year 2025/2026 Preliminary Assessment Roll
North Park LLD FY 2025/2026 Preliminary Assessment Roll Page 1 of 3
Assessor's Parcel Number Situs Address EBU Max Tax Charge City of Woodland
North Park Lighting and Landscaping District
Fiscal Year 2025/2026 Preliminary Assessment Roll
027-480-018-000 443 ROBIN DR 1.0 215.40 215.40
027-480-019-000 439 ROBIN DR 1.0 215.40 215.40
027-480-020-000 435 ROBIN DR 1.0 215.40 215.40
027-480-021-000 431 ROBIN DR 1.0 215.40 215.40
027-480-022-000 427 ROBIN DR 1.0 215.40 215.40
027-480-023-000 423 ROBIN DR 1.0 215.40 215.40
027-480-024-000 419 ROBIN DR 1.0 215.40 215.40
027-480-025-000 415 ROBIN DR 1.0 215.40 215.40
027-480-026-000 411 ROBIN DR 1.0 215.40 215.40
027-480-028-000 397 CARDINAL DR 1.0 215.40 215.40
027-480-029-000 393 CARDINAL DR 1.0 215.40 215.40
027-480-030-000 394 CARDINAL DR 1.0 215.40 215.40
027-480-031-000 420 ROBIN DR 1.0 215.40 215.40
027-480-032-000 424 ROBIN DR 1.0 215.40 215.40
027-480-033-000 428 ROBIN DR 1.0 215.40 215.40
027-480-034-000 432 ROBIN DR 1.0 215.40 215.40
027-480-035-000 436 ROBIN DR 1.0 215.40 215.40
027-480-036-000 391 QUAIL DR 1.0 215.40 215.40
027-480-037-000 387 QUAIL DR 1.0 215.40 215.40
027-480-038-000 383 QUAIL DR 1.0 215.40 215.40
027-480-039-000 379 QUAIL DR 1.0 215.40 215.40
027-480-040-000 375 QUAIL DR 1.0 215.40 215.40
027-480-041-000 371 QUAIL DR 1.0 215.40 215.40
027-480-042-000 367 QUAIL DR 1.0 215.40 215.40
027-480-043-000 363 QUAIL DR 1.0 215.40 215.40
027-480-044-000 359 QUAIL DR 1.0 215.40 215.40
027-480-045-000 355 QUAIL DR 1.0 215.40 215.40
027-480-046-000 351 QUAIL DR 1.0 215.40 215.40
027-480-047-000 347 QUAIL DR 1.0 215.40 215.40
027-480-048-000 343 QUAIL DR 1.0 215.40 215.40
027-480-049-000 339 QUAIL DR 1.0 215.40 215.40
027-480-050-000 335 QUAIL DR 1.0 215.40 215.40
027-560-001-000 426 HAWK DR 1.0 215.40 215.40
027-560-002-000 422 HAWK DR 1.0 215.40 215.40
027-560-003-000 418 HAWK DR 1.0 215.40 215.40
027-560-004-000 414 HAWK DR 1.0 215.40 215.40
027-560-005-000 410 HAWK DR 1.0 215.40 215.40
027-560-006-000 406 HAWK DR 1.0 215.40 215.40
027-560-007-000 405 DOVE DR 1.0 215.40 215.40
027-560-008-000 409 DOVE DR 1.0 215.40 215.40
027-560-009-000 413 DOVE DR 1.0 215.40 215.40
027-560-010-000 417 DOVE DR 1.0 215.40 215.40
027-560-011-000 421 DOVE DR 1.0 215.40 215.40
027-560-012-000 425 DOVE DR 1.0 215.40 215.40
027-560-018-000 284 QUAIL DR 1.0 215.40 215.40
027-560-019-000 288 QUAIL DR 1.0 215.40 215.40
027-560-020-000 292 QUAIL DR 1.0 215.40 215.40
027-560-021-000 296 QUAIL DR 1.0 215.40 215.40
027-560-022-000 425 HAWK DR 1.0 215.40 215.40
027-560-023-000 421 HAWK DR 1.0 215.40 215.40
027-560-024-000 417 HAWK DR 1.0 215.40 215.40
027-560-025-000 413 HAWK DR 1.0 215.40 215.40
027-560-026-000 409 HAWK DR 1.0 215.40 215.40
027-560-027-000 405 HAWK DR 1.0 215.40 215.40
027-560-028-000 401 HAWK DR 1.0 215.40 215.40
027-560-029-000 285 SWALLOW DR 1.0 215.40 215.40
027-560-030-000 281 SWALLOW DR 1.0 215.40 215.40
027-560-031-000 277 SWALLOW DR 1.0 215.40 215.40
027-560-032-000 273 SWALLOW DR 1.0 215.40 215.40
027-560-033-000 269 SWALLOW DR 1.0 215.40 215.40
North Park LLD FY 2025/2026 Preliminary Assessment Roll Page 2 of 3
Assessor's Parcel Number Situs Address EBU Max Tax Charge City of Woodland
North Park Lighting and Landscaping District
Fiscal Year 2025/2026 Preliminary Assessment Roll
027-560-039-000 280 QUAIL DR 1.0 215.40 215.40
027-560-040-000 276 QUAIL DR 1.0 215.40 215.40
027-560-041-000 272 QUAIL DR 1.0 215.40 215.40
027-560-042-000 268 QUAIL DR 1.0 215.40 215.40
Totals: 124.0 $26,709.60 $26,709.60
Parcel Count: 124
North Park LLD FY 2025/2026 Preliminary Assessment Roll Page 3 of 3
RESOLUTION NO. _____
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF WOODLAND,
CALIFORNIA, INITIATING PROCEEDINGS FOR THE ANNUAL LEVY AND
COLLECTION OF ASSESSMENTS FOR THE STRENG POND LANDSCAPING MAINTENANCE DISTRICT, FISCAL YEAR 2025/2026
WHEREAS, The City Council has, by previous Resolutions, formed the Streng Pond Landscaping Maintenance District (hereafter referred to as the “District”), pursuant to the provisions of the Landscaping and Lighting Act of 1972, Part 2 of Division 15 of the Streets and Highways Code of California, beginning with Section 22500 (hereinafter referred to as the “Act”), that provides for levy and collection of assessments by the County of Yolo for the City of Woodland to pay the maintenance and services of landscaping and all appurtenant facilities and operations related thereto; and
WHEREAS, the City Council has retained Willdan Financial Services as the Engineer of Work (hereinafter referred to as the “Engineer”), for the purpose of assisting with the annual levy of the District, and to prepare and file an Engineer’s Report with the City Clerk in accordance with Chapter 3, Section 22623 of the Act.
NOW, THEREFORE, BE IT RESOLVED, by the City Council of the City of Woodland for the Streng Pond Landscaping Maintenance District as follows:
SECTION 1.The City Council hereby orders the Engineer to prepare the Engineer’s Annual Levy Report (hereinafter referred to as the “Report”) concerning the levy of assessments for the District in accordance with Chapter 1, Article 4 (commencing with Section 22565), pursuant to Chapter 3, Section 22622 of the Act.
SECTION 2.The improvements within the District include: the maintenance and operation of and the furnishing of services and materials for landscaping improvements, irrigation and drainage systems, and associated appurtenances. The Report so ordered, shall describe the existing improvements and any new improvements or substantial changes in the existing improvements.
PASSED, APPROVED, AND ADOPTED by the City Council of the City of Woodland at a regular meeting held on the 17th day of June 2025 by the following vote:
AYES:
NOES:
ABSENT:
ABSTAIN:
___________________________________
Rich Lansburgh, Mayor
ATTEST: APPROVED AS TO FORM:
_____________________________ ___________________________________ Sarah Lansburgh, CMC, City Clerk Ethan Walsh, City Attorney
RESOLUTION NO. _____
CALIFORNIA, PRELIMINARILY APPROVING THE ENGINEER’S ANNUAL LEVY
REPORT, AND DECLARING ITS INTENTION TO LEVY AND COLLECT ANNUAL
ASSESSMENTS FOR THE STRENG POND LANDSCAPING MAINTENANCE DISTRICT, FISCAL YEAR 2025/2026
WHEREAS, the City Council pursuant to the provisions of the Landscaping and Lighting Act of 1972, Part 2 of Division 15 of the Streets and Highways Code of California, beginning with Section 22500 (hereafter referred to as the “Act”) and by previous Resolution, initiated proceedings for the “Streng Pond Landscaping Maintenance District” (hereafter referred to as the “District”) for the annual levy and collection of assessments to pay for the operation, maintenance and servicing of landscaping and all appurtenant facilities related thereto; and WHEREAS, the City Council has, by previous Resolution ordered the preparation of an Engineer’s Annual Levy Report (hereafter referred to as the “Report”) regarding the District and assessment for Fiscal Year 2025/2026, pursuant to Chapter 3, Section 22622 of the Act; and WHEREAS, the Engineer selected by the City Council has prepared and filed with the City Clerk said Report in connection with the District and the levy of assessments for Fiscal Year 2025/2026 (Beginning July 1, 2025 and ending June 30, 2026) in accordance with Chapter 1, Article 4 of the Act; and
WHEREAS, this City Council has carefully examined and reviewed the Report as presented and pursuant to the provisions of Chapter 2, Article 1, Section 22586 of said Act, the City Council may approve the report, as filed, or may modify the report in any particular manner and approve it as modified.
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Woodland for the Streng Pond landscaping maintenance district, as follows:
SECTION 1.The above recitals are all true and correct.
SECTION 2.The Report as presented, consists of the following:
a. A Description of Improvements.
b. A Description of the District.
c. The proposed Annual Budget for the fiscal year (costs and expenses). d. The Method of Apportionment that details the method of calculating each parcel’s proportional special benefits and annual assessment.
e. The District Roll containing the Levy for each Assessor Parcel Number within the District proposed for Fiscal Year 2025/2026.
SECTION 3.The District, the proposed improvements, each and all of the budget items and documents, and the proposed assessments as outlined in the Report have been spread in
accordance with the benefits received from the improvements, operation, maintenance and services to be performed within the District, and are in compliance with the Act and the provisions of California Constitution Article XIIID.
SECTION 4.The Report is hereby approved on a preliminary basis, as presented or modified, and ordered to be filed in the Office of the City Clerk as a permanent record and to remain open to public inspection.
SECTION 5.The City Clerk is hereby directed to enter on the minutes of the City Council any and all modifications to the Report determined and approved by the City Council, and all such changes and/or modifications by reference are incorporated into the Report.
SECTION 6.The City Council hereby declares its intention to seek the Annual Levy of the District pursuant to the Act, over and including the land within the District boundary, and to levy and collect assessments on all such land to pay the costs associated with the operation, maintenance and servicing of the District improvements related thereto, for Fiscal Year 2025/2026.
SECTION 7.The improvements within the District include: the maintenance and operation of and the furnishing of services and materials for landscaping improvements, irrigation and drainage systems, and associated appurtenances. The Report as previously approved and on file with the City Clerk, provides a full and complete description of all improvements and any or all substantial changes to the improvements within the District.
SECTION 8.The boundaries of the District are described in the Report on file with the City Clerk, and are defined as the boundaries described in the formation documents of the District, generally: North of West Gibson Road; East of County Road 98; and West of Cottonwood Street; within the County of Yolo, State of California. The existing District does not contain any zones and is designated as “Streng Pond Landscaping Maintenance District.” SECTION 9.The proposed assessment for Fiscal Year 2025/2026 does not exceed the maximum assessment previously approved, and the assessments are outlined in the Report, which details any changes or increases in the annual assessments.
SECTION 10.The City Council hereby declares its intention to conduct a public hearing concerning the levy of assessments for the District. The City Clerk shall give notice of the time and place of the Public Hearing by causing the publishing of this Resolution once in the Local Newspaper for two consecutive weeks not less than ten (10) days before the date of the hearing, and by posting a copy of this Resolution on the official bulletin board customarily used by the City Council for the posting of notices in accordance with Chapter 3, Section 22626 of the Act.
SECTION 11.Notice is hereby given that a Public Hearing on these matters will be held by the City Council on Tuesday, July 1, 2025 or as soon thereafter as feasible in the City Council Chambers, City Hall, located at 300 First Street, Woodland, California.
PASSED, APPROVED, AND ADOPTED by the City Council of the City of Woodland at a regular meeting held on the 17th day of June 2025 by the following vote:
AYES:
NOES:
ABSENT:
ABSTAIN:
___________________________________
Rich Lansburgh, Mayor
ATTEST: APPROVED AS TO FORM:
_____________________________ ___________________________________ Sarah Lansburgh, CMC, City Clerk Ethan Walsh, City Attorney
City of Woodland
Streng Pond
Landscaping Maintenance District
ENGINEER’S ANNUAL LEVY REPORT
FISCAL YEAR 2025/2026
Intent Meeting: May 20, 2025
Public Hearing: June 17, 2025
27368 Via Industria
Suite 200
Temecula, California 92590
T 951.587.3500 | 800.755.6864
F 951.587.3510
www.willdan.com
ENGINEER'S REPORT AFFIDAVIT
Streng Pond Landscaping Maintenance District
City of Woodland
Yolo County, State of California
This Report describes the District and services therein including the improvements, budgets, parcels and assessments to be levied for Fiscal Year 2025/2026, as they existed at the time of the passage of the Resolution of Intention. Reference is hereby made to the Yolo County Assessor’s maps for a detailed description of the lines and dimensions of parcels within the District. The undersigned respectfully sub mits the enclosed Report as directed by the City Council.
Dated this ____________ day of ______________, 2025.
Willdan Financial Services
Assessment Engineer
On Behalf of the City of Woodland
By: ________________________________
Chonney Gano
Project Manager, District Administration Services
By: ________________________________
Tyrone Peter
P. E. # C 81888
TABLE OF CONTENTS
I. OVERVIEW 1
A. INTRODUCTION 1
B. COMPLIANCE WITH CURRENT LEGISLATION 1
II. DESCRIPTION OF THE DISTRICT 3
A. BOUNDARIES OF THE DISTRICT 3
B. DESCRIPTION OF THE DISTRICT IMPROVEMENTS AND SERVICES 3 C. IMPROVEMENTS AUTHORIZED BY THE 1972 ACT 3
D. DISTRICT BUDGET CHANGES 5
III. METHOD OF APPORTIONMENT 6
A. LEGISLATIVE AUTHORITY AND PROVISIONS 6
B. BENEFIT ANALYSIS 8
C. ASSESSMENT METHODOLOGY 9
IV. DISTRICT BUDGET 11
A. DESCRIPTION OF BUDGET ITEMS 11
B. DISTRICT BUDGET FISCAL YEAR 2025/2026 14
APPENDIX A - DISTRICT ASSESSMENT DIAGRAM 15
APPENDIX B - 2025/2026 ASSESSMENT ROLL 15
2025/2026 City of Woodland/Streng Pond Landscaping Maintenance District Page 1
I. OVERVIEW
A. INTRODUCTION
The City of Woodland (“City”) annually levies and collects special assessments in order to maintain the improvements within the Streng Pond Landscaping Maintenance District (“District”). The District was formed in 1985 and annual assessments are levied pursuant to the Landscape and Lighting Act of 1972, Part 2 of Division 15 of the California Streets and Highways Code (the “1972 Act”).
This Engineer’s Annual Levy Report (“Report”) describes the District, any annexations, or changes to the District including substantial changes to the District improvements, and the proposed assessments for Fiscal Year 2025/2026. The proposed assessments are based on the historic and estimated cost to maintain the improvements that provide special benefits to properties within the District. The costs of improvements and the annual levy include all expenditures, deficits, surpluses, revenues, and reserves. Each parcel is assessed proportionately for only those improvements provided and for which the parcel receives benefit based on an established method of apportionment.
The word “parcel” for the purposes of this Report, refers to an individual property assigned its own Assessment Number by the County of Yolo (the “County”) Assessor’s Office. The County Auditor/Controller uses Assessment Numbers and specific Fund Numbers, to identify on the tax roll, properties assessed for special district benefit assessments.
Following consideration of public comments and written protests at a noticed public hearing, and review of the Report, the City Council may order amendments to the Report or confirm the Report as submitted. Following final approval of the Report, and confirmation of the assessments, the Council may order the levy and collection of assessments for Fiscal Year 2025/2026 pursuant to the 1972 Act. In such case, the assessment information will be submitted to the County Auditor/Controller, and included on the pr operty tax roll for each benefiting parcel for Fiscal Year 2025/2026.
B. COMPLIANCE WITH CURRENT LEGISLATION
Pursuant to the 1972 Act, the City Council annually conducts a public hearing to accept property owner and public comments and testimony, to review the Engineer’s Report and approve the annual assessments to be levied on the County tax roll for the fiscal year. All assessments contained in this Report and to be approved by the City Council have been prepared in accordance with the 1972 Act and are in compliance with the provisions of the California Constitutional Article XIIID (Proposition 218).
2025/2026 City of Woodland/Streng Pond Landscaping Maintenance District Page 2 The City has reviewed the provisions of the California Constitutional Article XIIID and has made the following findings and determinations:
Pursuant to Article XIIID Section 5 of the Constitution, certain existing assessments are exempt from the substantive and procedural requirements of Article XIIID Section 4 and property owner balloting for the assessments is not required until such time that the assessments are increased. Specifically, the improvements and the annual assessment for maintaining the District improvements were part of the original conditions of development and approved by the original property owner (developer). As such, pursuant to Article XIIID Section 5 (b) the existing assessments were approved by all the property owners at the time the assessment was created (originally imposed pursuant to a 100% landowner petition) and therefore the pre -existing assessment amount (assessment rate) was exempt from the procedural requirements Article XIIID Section 4.
The provisions of the California Constitutional Article XIIID do not alter the non - conflicting provisions of the Landscaping and Lighting Act of 1972. As such, the Method of Apportionment described in this Report utilizes commonly accepted assessment engineering practices consistent with the 1972 Act and the provisions of the California Constitution Article XIIID. The proposed assessment for the current fiscal year may be less than or equal to the maximum assessment rate of $79.10 previously approved and adopted for the District. Any proposed assessment that exceeds the adjusted maximum assessment rate is considered an increased assessment. Pursuant to the provisions of the California Constitution Article XIID, all new or increased assessments (the incremental increase) are subject to both the substantive and procedural requirements of Article XIIID Section 4.
In 1998, the City conducted a property owner protest ballot proceeding for an increase in assessments, to cover rising costs within the District. Tabulation of the ballots revealed that over 50% of the returned weighted ballots opposed the increase in assessment, and therefore no increase was implemented.
2025/2026 City of Woodland/Streng Pond Landscaping Maintenance District Page 3 II. DESCRIPTION OF THE DISTRICT
A. BOUNDARIES OF THE DISTRICT
The District is located in the southwest portion of the City of Woodland, generally:
• North of West Gibson Road; and,
• West of Cottonwood Street; and,
• East of County Road 98.
The District consists of all parcels located in the subdivisions known as Streng Park Unit No. 4, Tracts 3000, 3431, and 3457; and Streng Park Unit No. 5, Tract 3355.
B. DESCRIPTION OF THE DISTRICT IMPROVEMENTS AND
SERVICES
The District provides and ensures the continued maintenance, servicing, administration and operation of various landscape improvements and associated appurtenances located within the park and 1.60 acre pond located on the north side of Gibson Road between Ashley Avenue and Columbia Drive.
The assessable parcels receive special benefit from the landscaping, irrigation and drainage systems of the park and 1.60 acre pond. Specific improvements include all ground cover, turf, shrubs, trees, and associated appurtenances.
The services provided include all necessary operations, administration, and maintenance required to keep the above -mentioned improvements in a healthy, vigorous, and satisfactory condition.
The District through annual assessments budgeted and reviewed each fiscal year, funds the continued maintenance of these improvements. All assessable parcels identified as being within the District, share in both the cost and the benefits of the improvements. The costs associated with the improvements are equitably spread among all benefiting parcels within the District in proportion to the estimated benefit received. The funds collected are dispersed and used only for the operation and servicing of the District improvements.
C. IMPROVEMENTS AUTHORIZED BY THE 1972 ACT
As applicable or may be applicable to this District, the 1972 Act defines improvements to mean one or any combination of the following:
• The installation or planting of landscaping.
• The installation or construction of statuary, fountains, and other ornamental structures and facilities.
2025/2026 City of Woodland/Streng Pond Landscaping Maintenance District Page 4 • The installation or construction of public lighting facilities. • The installation or construction of any facilities which are appurtenant to any of the foregoing or which are necessary or convenient for the maintenance or servicing thereof, including, but not limited to, grading, clearing, removal of debris, the install ation or construction of curbs, gutters, walls, sidewalks, or paving, or water, irrigation, drainage, or electrical facilities.
• The maintenance or servicing, or both, of any of the foregoing. • The acquisition of any existing improvement otherwise authorized pursuant to this section.
Incidental expenses associated with the improvements including, but not limited to:
• The cost of preparation of the report, including plans, specifications, estimates, diagram, and assessment;
• The costs of printing, advertising, and the publishing, posting and mailing of notices;
• Compensation payable to the County for collection of assessments; • Compensation of any engineer or attorney employed to render services; • Any other expenses incidental to the construction, installation, or maintenance and servicing of the improvements;
• Any expenses incidental to the issuance of bonds or notes pursuant to Section 22662.5.
• Costs associated with any elections held for the approval of a new or increased assessment.
The 1972 Act defines "Maintain" or " Maintenance" to mean furnishing of services and materials for the ordinary and usual maintenance, operation, and servicing of any improvement, including:
• Repair, removal, or replacement of all or any part of any improvement. • Providing for the life, growth, health, and beauty of landscaping, including cultivation, irrigation, trimming, spraying, fertilizing, or treating for disease or injury.
• The removal of trimmings, rubbish, debris, and other solid waste.
2025/2026 City of Woodland/Streng Pond Landscaping Maintenance District Page 5 • The cleaning, sandblasting, and painting of walls and other improvements to remove or cover graffiti.
D. DISTRICT BUDGET CHANGES
No new improvements have been added to the District and the cost to maintain the existing improvements are substantially the same as the previous fiscal year.
2025/2026 City of Woodland/Streng Pond Landscaping Maintenance District Page 6 III. METHOD OF APPORTIONMENT
A. LEGISLATIVE AUTHORITY AND PROVISIONS
1972 Act
The 1972 Act permits the establishment of assessment districts by agencies for the purpose of providing certain public improvements, including the acquisition, construction, installation and servicing of landscaping and lighting improvements and related facilities. The 1972 Act requires that the cost of these improvements be levied according to benefit rather than assessed value:
Section 22573 defines the net amount to be assessed as follows:
“The net amount to be assessed upon lands within an assessment district may be apportioned by any formula or method which fairly distributes the net amount among all assessable lots or parcels in proportion to the estimated benefits to be received by each such lot or parcel from the improvements.”
The formula used for calculating assessments in this District therefore reflects the composition of the parcels, and the improvements and services provided, to fairly apportion the costs based on benefit to each parcel.
California Constitution
The costs to operate and maintain the District improvements are identified and allocated to properties within the District based on special benefit. The improvements provided and for which properties are to be assessed are identified as local landscaping and lighting improvements and related amenities that were installed in connection with the development of the properties and/or would otherwise be required for the development of those properties. The District assessments and method of apportionment is base d on the premise that these improvements would otherwise not have been required without the development or planned development of those parcels.
Article XIII D Section 2 (d) defines District as follows:
“District means an area determined by an agency to contain all parcels which will receive a special benefit from a proposed public improvement or property-related service”;
Article XIII D Section 2 (i) defines Special benefit as follows:
“Special benefit” means a particular and distinct benefit over and above general benefits conferred on real property located in the district or to the public at large. General enhancement of property value does not constitute “special benefit.”
2025/2026 City of Woodland/Streng Pond Landscaping Maintenance District Page 7 Article XIII D Section 4 (a) defines proportional special benefit assessments as follows:
“An agency which proposes to levy an assessment shall identify all parcels which will have a special benefit conferred upon them and upon which an assessment will be imposed. The proportionate special benefit derived by each identified parcel shall be dete rmined in relationship to the entirety of the capital cost of a public improvement, the maintenance and operation expenses of a public improvement, or the cost of the property related service being provided. No assessment shall be imposed on any parcel which exceeds the reasonable cost of the proportional special benefit conferred on that parcel.”
To identify and determine the proportional special benefit to each parcel within the District, it is necessary to consider the entire scope of the improvements provided as well as the properties that benefit from those improvements. The improvements and th e associated costs described in this Report, have been reviewed, identified and allocated based on a benefit rationale and calculations that proportionally allocate the net cost of only those improvements determined to be of special benefit to properties w ithin the District. The various public improvements and the associated costs have been identified as either “general benefit” (not assessed) or “special benefit”.
California Constitution Article XIIID Assessment Exemption In accordance with the California Constitution Article XIIID Section 5, certain assessments existing on the effective date of Article XIIID (July 1, 1997), shall be exempt from the procedures and approval process set forth in Section 4 of Article XIIID of the Constitution. Prior to levying the District assessments for Fiscal Year 1997/1998, the City carefully reviewed the District improvements and the corresponding assessments and determined that the assessments being levied and collected annually for this District were part of the original conditions of development and approved by the developer (a 100% landowner petition). Therefore, the City determined that the existing District assessments shall be exempt from the procedures and approval process set forth in Section 4 of Article XIIID pursuant to Section 5 (b):
“Any assessment imposed pursuant to a petition signed by the persons owning all of the parcels subject to the assessment at the time the assessment is initially imposed. Subsequent increases in such assessments shall be subject to the procedures and approval process set forth in Section 4.” As such, the existing assessment rates including the annual maximum assessment cap formula for this District that was previously approved and in place prior to the July 1, 1997 effective date of Article XIIID and are exempt from the procedural and approval process set forth in Article XIIID Section 4 until such time that the assessment is increased above the adjusted annual maximum assessment rates for the existing parcels. It has also been
2025/2026 City of Woodland/Streng Pond Landscaping Maintenance District Page 8 determined that the properties within the District are proportionally assessed for only improvements that provide a special benefit to those properties and therefore the assessments meet the substantive requirements of Article XIIID.
Properties which may be annexed to the District in the future, if any, would be subject to a new assessment and such assessments must comply with the procedural and approval process set forth in Article XIIID Section 4.
B. BENEFIT ANALYSIS
The local improvements provided by this District and for which properties will be assessed have been identified as necessary, desired and/or required for the orderly development of the properties within the District to their full potential, consistent with the development plans and applicable portions of the City’s General Plan.
Special Benefits
Landscaping Special Benefits
The ongoing maintenance of the local landscaped areas within the District provide aesthetic benefits to the properties within the District providing a more pleasant environment to walk, drive, live, and work. The primary function of these landscape improve ments and related amenities is to serve as an aesthetically pleasing enhancement and green space for the benefit of the immediately surrounding properties and developments for which the improvements were constructed and installed and/or were facilitated by the development or potential development of the properties within the District.
These improvements are an integral part of the physical environment associated with the parcels in the District and while some of these improvements may in part be visible to properties outside the District and/or occasionally accessed by the general public as is the case with the landscaped areas within parks, collectively if these improvements are not properly maintained, it is the parcels within the District that would be ae sthetically burdened. Additionally, the local street landscaping serves as a pleasant aesthetic amenity that enhances the approach to the parcels and in many cases, serve as both a physical buffer as well as a sound reduction buffer between the roadways an d the properties in the District. Likewise, the landscaped areas in this District may include or incorporate various landscaped parks, green spaces, slopes, or trails that provide visually pleasing open space areas that serve as an extension of the physica l attributes of the parcels assessed, such as their front or rear yards and provide a greater opportunity for recreation. As a result, the maintenance of these landscaped improvements provides particular and distinct benefits to the properties and developm ents within the District.
The annual assessments outlined in this Report are based on the estimated costs to provide all necessary service, operation, administration, and maintenance required each year to keep these improvements in a healthy, vigorous, and satisfactory condition.