Yorba Linda Street Lighting and Landscaping Maintenance District Engineer’s Annual Report
Fiscal Year 2024/2025
Local Landscaping Zones L-1E; and L-2 (A through C)
Local Local Local Local
BUDGET ITEMS Landscaping Landscaping Landscaping Landscaping Zone L-1E Zone L-2A Zone L-2B Zone L-2C
ANNUAL OPERATING EXPENSES
Annual Maintenance Expenses
Personnel, Maintenance, Operations $ 2,048 $ 36,032 $ 32,836 $ 137,321 Contractual Services 9,711 144,125 135,825 509,890
Landscape Utilities 2,212 73,201 58,676 316,327
Lighting Electrical Service - - - -
Total Annual Maintenance Expenses $ 13,971 $ 253,357 $ 227,336 $ 963,538 Capital Improvement Project & Rehabilitation
Planned CIP & Rehabilitation Expenditures $ 118,000 $ 10,000 $ 40,000 $ - CIP & Rehabilitation Fund Collection - 34,343 31,167 128,715 Total CIP & Rehabilitation Funding $ 118,000 $ 44,343 $ 71,167 $ 128,715 Incidental Operational Expenses
Operational Reserve Funding $ - $ 25,336 $ 22,734 $ 96,354 City Administration/Professional Fees $ 17,472 $ 25,862 $ 31,807 $ 96,380 County Administration Fees 448 971 991 3,566
Miscellaneous Administration Expenses 262 388 477 1,446 Annual Administration Expenses 18,183 27,221 33,275 101,391 Total Annual Incidental Expenses $ 18,183 $ 52,557 $ 56,009 $ 197,745 TOTAL ANNUAL EXPENSES $ 150,153 $ 350,256 $ 354,512 $ 1,289,998 General Benefit Expenses (City Funded) (1,870) (24,767) (25,015) (89,799) TOTAL ELIGIBLE SPECIAL BENEFIT EXPENSES $ 148,283 $ 325,489 $ 329,497 $ 1,200,199
FUNDING ADJUSTMENTS/CONTRIBUTIONS
Available Ad Valorem Revenues Applied $ - $ - $ - $ -
Unfunded Reserve Fund Collection $ - $ (23,504) $ (22,734) $ (96,354) Unfunded CIP/Rehabilitation Fund Collection - - (31,167) (77,622) Reserve Fund Transfer/Deduction (92,580) - (21,757) -
Additional City Contribution and/or Service Reductions - - - - Total Funding Adjustments / Contributions $ (92,580) $ (23,504) $ (75,658) $ (173,976) BALANCE TO LEVY $ 55,703 $ 301,986 $ 253,839 $ 1,026,223
DISTRICT STATISTICS
Total Parcels 256 302 580 1,148
Parcels Levied 244 302 565 1,089
Total Benefit Units 563.00 304.75 566.23 1,091.75
Full Special Benefit Cost Recovery Rate per EBU $263.38 $1,068.05 $581.92 $1,099.34 Authorized Maximum Assessment Rate per EBU $428.2887 $990.9337 $448.3006 $939.9851 Applied Assessment Rate per EBU $98.94 $990.92 $448.30 $939.98
RESERVE & CIP FUND BALANCES
Beginning Fund Balance $ 352,760 $ 227,109 $ 351,222 $ 10,614 Collections / (Contributions) (92,580) 36,175 (21,757) 51,093 Estimated Ending Fund Balance $ 260,180 $ 263,284 $ 329,465 $ 61,707
Yorba Linda Street Lighting and Landscaping Maintenance District Engineer’s Annual Report
Fiscal Year 2024/2025
Local Landscaping Zones L-2 (D through G)
Local Local Local Local
BUDGET ITEMS Landscaping Landscaping Landscaping Landscaping Zone L-2D Zone L-2E Zone L-2F Zone L-2G
ANNUAL OPERATING EXPENSES
Annual Maintenance Expenses
Personnel, Maintenance, Operations $ 41,033 $ 12,798 $ 6,496 $ 28,941 Contractual Services 137,349 44,638 31,861 120,305
Landscape Utilities 106,608 32,202 7,571 53,397
Lighting Electrical Service - - - -
Total Annual Maintenance Expenses $ 284,990 $ 89,638 $ 45,928 $ 202,643 Capital Improvement Project & Rehabilitation
Planned CIP & Rehabilitation Expenditures $ 50,000 $ - $ - $ 35,000 CIP & Rehabilitation Fund Collection 37,418 11,835 6,511 27,727 Total CIP & Rehabilitation Funding $ 87,418 $ 11,835 $ 6,511 $ 62,727 Incidental Operational Expenses
Operational Reserve Funding $ 28,499 $ 8,964 $ 4,593 $ 20,264 City Administration/Professional Fees $ 27,187 $ 9,150 $ 6,708 $ 32,790 County Administration Fees 1,199 332 177 894
Miscellaneous Administration Expenses 408 137 101 492
Annual Administration Expenses 28,794 9,619 6,986 34,176 Total Annual Incidental Expenses $ 57,293 $ 18,583 $ 11,579 $ 54,440 TOTAL ANNUAL EXPENSES $ 429,701 $ 120,055 $ 64,018 $ 319,811 General Benefit Expenses (City Funded) (33,877) (7,870) (2,928) (17,393) TOTAL ELIGIBLE SPECIAL BENEFIT EXPENSES $ 395,824 $ 112,185 $ 61,090 $ 302,418
FUNDING ADJUSTMENTS/CONTRIBUTIONS
Available Ad Valorem Revenues Applied $ - $ - $ - $ -
Unfunded Reserve Fund Collection $ (28,499) $ (8,964) $ (4,593) $ (15,990) Unfunded CIP/Rehabilitation Fund Collection (37,418) (1,466) (1,992) - Reserve Fund Transfer/Deduction (13,040) - - -
Additional City Contribution and/or Service Reductions - - - - Total Funding Adjustments / Contributions $ (78,957) $ (10,430) $ (6,585) $ (15,990) BALANCE TO LEVY $ 316,867 $ 101,755 $ 54,505 $ 286,428
DISTRICT STATISTICS
Total Parcels 281 108 125 677
Parcels Levied 278 107 124 648
Total Benefit Units 278.00 107.22 124.00 651.62
Full Special Benefit Cost Recovery Rate per EBU $1,423.83 $1,046.33 $492.66 $464.10 Authorized Maximum Assessment Rate per EBU $1,139.8141 $949.0529 $439.5651 $439.5651 Applied Assessment Rate per EBU $1,139.80 $949.04 $439.56 $439.56
RESERVE & CIP FUND BALANCES
Beginning Fund Balance $ 329,847 $ 35,351 $ 65,673 $ 226,379 Collections / (Contributions) (13,040) 10,369 4,519 32,001 Estimated Ending Fund Balance $ 316,807 $ 45,720 $ 70,193 $ 258,380
Yorba Linda Street Lighting and Landscaping Maintenance District Engineer’s Annual Report
Fiscal Year 2024/2025
Local Landscaping Zones L-2 (H through K)
Local Local Local Local
BUDGET ITEMS Landscaping Landscaping Landscaping Landscaping Zone L-2H Zone L-2I Zone L-2J Zone L-2K
ANNUAL OPERATING EXPENSES
Annual Maintenance Expenses
Personnel, Maintenance, Operations $ 18,508 $ 19,444 $ 8,698 $ 30,550 Contractual Services 70,278 75,914 36,199 93,332
Landscape Utilities 40,702 40,636 16,648 93,359
Lighting Electrical Service - - - -
Total Annual Maintenance Expenses $ 129,488 $ 135,995 $ 61,545 $ 217,241 Capital Improvement Project & Rehabilitation
Planned CIP & Rehabilitation Expenditures $ 25,000 $ 30,000 $ 20,000 $ - CIP & Rehabilitation Fund Collection 17,388 18,368 8,400 27,918 Total CIP & Rehabilitation Funding $ 42,388 $ 48,368 $ 28,400 $ 27,918 Incidental Operational Expenses
Operational Reserve Funding $ 12,949 $ 13,599 $ 6,155 $ 21,724 City Administration/Professional Fees $ 21,035 $ 26,950 $ 16,996 $ 28,255 County Administration Fees 579 634 321 820
Miscellaneous Administration Expenses 316 404 255 424
Annual Administration Expenses 21,929 27,988 17,572 29,499 Total Annual Incidental Expenses $ 34,878 $ 41,587 $ 23,727 $ 51,223 TOTAL ANNUAL EXPENSES $ 206,754 $ 225,950 $ 113,672 $ 296,383 General Benefit Expenses (City Funded) (14,180) (14,961) (6,536) (21,311) TOTAL ELIGIBLE SPECIAL BENEFIT EXPENSES $ 192,574 $ 210,989 $ 107,136 $ 275,072
FUNDING ADJUSTMENTS/CONTRIBUTIONS
Available Ad Valorem Revenues Applied $ - $ - $ - $ -
Unfunded Reserve Fund Collection $ (7,149) $ - $ - $ (21,724) Unfunded CIP/Rehabilitation Fund Collection - - - (27,918) Reserve Fund Transfer/Deduction - - - (16,558)
Additional City Contribution and/or Service Reductions - - - - Total Funding Adjustments / Contributions $ (7,149) $ - $ - $ (66,200) BALANCE TO LEVY $ 185,425 $ 210,989 $ 107,136 $ 208,872
DISTRICT STATISTICS
Total Parcels 423 633 400 377
Parcels Levied 420 608 394 368
Total Benefit Units 421.84 607.69 438.72 475.18
Full Special Benefit Cost Recovery Rate per EBU $456.51 $347.20 $244.20 $578.87 Authorized Maximum Assessment Rate per EBU $439.5651 $439.5651 $439.5651 $439.5651 Applied Assessment Rate per EBU $439.56 $347.20 $244.22 $439.56
RESERVE & CIP FUND BALANCES
Beginning Fund Balance $ 327,059 $ 366,757 $ 267,317 $ 100,862 Collections / (Contributions) 23,188 31,967 14,555 (16,558) Estimated Ending Fund Balance $ 350,247 $ 398,724 $ 281,872 $ 84,304
Yorba Linda Street Lighting and Landscaping Maintenance District Engineer’s Annual Report
Fiscal Year 2024/2025
Local Landscaping Zones L-2 (L through O)
Local Local Local Local
BUDGET ITEMS Landscaping Landscaping Landscaping Landscaping Zone L-2L Zone L-2M Zone L-2N Zone L-2O
ANNUAL OPERATING EXPENSES
Annual Maintenance Expenses
Personnel, Maintenance, Operations $ 12,678 $ 2,811 $ 2,344 $ 6,211 Contractual Services 44,502 9,136 8,307 30,212
Landscape Utilities 31,929 8,076 5,708 6,438
Lighting Electrical Service - - - -
Total Annual Maintenance Expenses $ 89,109 $ 20,022 $ 16,359 $ 42,861 Capital Improvement Project & Rehabilitation
Planned CIP & Rehabilitation Expenditures $ - $ 25,000 $ 5,000 $ - CIP & Rehabilitation Fund Collection 11,770 2,600 2,169 6,107 Total CIP & Rehabilitation Funding $ 11,770 $ 27,600 $ 7,169 $ 6,107 Incidental Operational Expenses
Operational Reserve Funding $ 8,911 $ 2,002 $ 1,636 $ 4,286 City Administration/Professional Fees $ 9,854 $ 8,040 $ 3,341 $ 9,471 County Administration Fees 332 167 81 175
Miscellaneous Administration Expenses 148 121 50 142
Annual Administration Expenses 10,334 8,328 3,471 9,788 Total Annual Incidental Expenses $ 19,245 $ 10,330 $ 5,107 $ 14,074 TOTAL ANNUAL EXPENSES $ 120,125 $ 57,952 $ 28,635 $ 63,042 General Benefit Expenses (City Funded) (7,691) (1,479) (1,828) (1,845) TOTAL ELIGIBLE SPECIAL BENEFIT EXPENSES $ 112,434 $ 56,473 $ 26,807 $ 61,197
FUNDING ADJUSTMENTS/CONTRIBUTIONS
Available Ad Valorem Revenues Applied $ - $ - $ - $ -
Unfunded Reserve Fund Collection $ (8,911) $ - $ - $ -
Unfunded CIP/Rehabilitation Fund Collection (11,770) - - - Reserve Fund Transfer/Deduction (5,951) - - -
Additional City Contribution and/or Service Reductions - - - - Total Funding Adjustments / Contributions $ (26,632) $ - $ - $ - BALANCE TO LEVY $ 85,802 $ 56,473 $ 26,807 $ 61,197
DISTRICT STATISTICS
Total Parcels 134 228 6 239
Parcels Levied 133 210 5 225
Total Benefit Units 133.00 228.20 76.55 225.00
Full Special Benefit Cost Recovery Rate per EBU $845.37 $247.48 $350.20 $271.99 Authorized Maximum Assessment Rate per EBU $645.1391 $439.5651 $439.5651 $439.5651 Applied Assessment Rate per EBU $645.12 $247.48 $350.22 $272.00
RESERVE & CIP FUND BALANCES
Beginning Fund Balance $ 22,951 $ 94,182 $ 18,163 $ 254,309 Collections / (Contributions) (5,951) 4,602 3,805 10,393 Estimated Ending Fund Balance $ 17,001 $ 98,784 $ 21,968 $ 264,702
Yorba Linda Street Lighting and Landscaping Maintenance District Engineer’s Annual Report
Fiscal Year 2024/2025
Local Landscaping Zones L-2 (P through S)
Local Local Local Local
BUDGET ITEMS Landscaping Landscaping Landscaping Landscaping Zone L-2P Zone L-2Q Zone L-2R Zone L-2S
ANNUAL OPERATING EXPENSES
Annual Maintenance Expenses
Personnel, Maintenance, Operations $ 17,009 $ 5,037 $ 7,918 $ 2,069 Contractual Services 63,528 19,112 28,115 6,968
Landscape Utilities 37,817 11,195 19,575 5,582
Lighting Electrical Service - - - -
Total Annual Maintenance Expenses $ 118,353 $ 35,344 $ 55,608 $ 14,619 Capital Improvement Project & Rehabilitation
Planned CIP & Rehabilitation Expenditures $ - $ 10,000 $ 10,000 $ 10,000 CIP & Rehabilitation Fund Collection 15,863 4,742 7,362 1,914 Total CIP & Rehabilitation Funding $ 15,863 $ 14,742 $ 17,362 $ 11,914 Incidental Operational Expenses
Operational Reserve Funding $ 11,835 $ 3,534 $ 5,561 $ 1,462 City Administration/Professional Fees $ 10,540 $ 11,705 $ 9,398 $ 6,511 County Administration Fees 434 185 247 99
Miscellaneous Administration Expenses 158 176 141 98
Annual Administration Expenses 11,132 12,065 9,786 6,708 Total Annual Incidental Expenses $ 22,967 $ 15,599 $ 15,347 $ 8,170 TOTAL ANNUAL EXPENSES $ 157,183 $ 65,685 $ 88,317 $ 34,704 General Benefit Expenses (City Funded) (9,999) (3,334) (3,297) (1,596) TOTAL ELIGIBLE SPECIAL BENEFIT EXPENSES $ 147,184 $ 62,351 $ 85,020 $ 33,108
FUNDING ADJUSTMENTS/CONTRIBUTIONS
Available Ad Valorem Revenues Applied $ - $ - $ - $ -
Unfunded Reserve Fund Collection $ (11,835) $ - $ - $ - Unfunded CIP/Rehabilitation Fund Collection (15,863) - - - Reserve Fund Transfer/Deduction (5,797) - - -
Additional City Contribution and/or Service Reductions - - - - Total Funding Adjustments / Contributions $ (33,495) $ - $ - $ - BALANCE TO LEVY $ 113,690 $ 62,351 $ 85,020 $ 33,108
DISTRICT STATISTICS
Total Parcels 97 330 200 125
Parcels Levied 90 317 194 119
Total Benefit Units 89.89 318.12 193.57 188.43
Full Special Benefit Cost Recovery Rate per EBU $1,637.30 $196.00 $439.22 $175.70 Authorized Maximum Assessment Rate per EBU $1,264.7073 $439.5651 $439.5651 $439.5651 Applied Assessment Rate per EBU $1,264.70 $196.00 $439.24 $175.72
RESERVE & CIP FUND BALANCES
Beginning Fund Balance $ 47,191 $ 238,932 $ 114,882 $ 90,612 Collections / (Contributions) (5,797) 8,276 12,923 3,376 Estimated Ending Fund Balance $ 41,394 $ 247,208 $ 127,805 $ 93,988
Yorba Linda Street Lighting and Landscaping Maintenance District Engineer’s Annual Report
Fiscal Year 2024/2025
Local Landscaping Zones L-2 (T through V) and L-3
Local Local Local Local
BUDGET ITEMS Landscaping Landscaping Landscaping Landscaping Zone L-2T Zone L-2U Zone L-2V Zone L-3
ANNUAL OPERATING EXPENSES
Annual Maintenance Expenses
Personnel, Maintenance, Operations $ 11,606 $ 4,377 $ 32,909 $ 2,291 Contractual Services 49,830 21,412 130,916 9,892
Landscape Utilities 19,241 5,064 69,250 3,946
Lighting Electrical Service - - - -
Total Annual Maintenance Expenses $ 80,677 $ 30,852 $ 233,075 $ 16,129 Capital Improvement Project & Rehabilitation
Planned CIP & Rehabilitation Expenditures $ 40,000 $ 20,000 $ 50,000 $ 5,000 CIP & Rehabilitation Fund Collection 11,139 4,374 31,499 2,222 Total CIP & Rehabilitation Funding $ 51,139 $ 24,374 $ 81,499 $ 7,222 Incidental Operational Expenses
Operational Reserve Funding $ 8,068 $ 3,085 $ 23,308 $ 1,613 City Administration/Professional Fees $ 13,434 $ 5,496 $ 22,869 $ 16,052 County Administration Fees 436 182 1,012 118
Miscellaneous Administration Expenses 202 82 343 241
Annual Administration Expenses 14,071 5,761 24,224 16,411 Total Annual Incidental Expenses $ 22,139 $ 8,846 $ 47,532 $ 18,024 TOTAL ANNUAL EXPENSES $ 153,955 $ 64,072 $ 362,107 $ 41,375 General Benefit Expenses (City Funded) (8,412) (2,724) (14,949) (1,012) TOTAL ELIGIBLE SPECIAL BENEFIT EXPENSES $ 145,543 $ 61,348 $ 347,158 $ 40,363
FUNDING ADJUSTMENTS/CONTRIBUTIONS
Available Ad Valorem Revenues Applied $ - $ - $ - $ -
Unfunded Reserve Fund Collection $ (8,068) $ (3,085) $ (23,308) $ (1,613) Unfunded CIP/Rehabilitation Fund Collection (11,139) (4,374) (31,499) (2,222) Reserve Fund Transfer/Deduction (5,897) (2,460) (32,519) (4,776) Additional City Contribution and/or Service Reductions - - - - Total Funding Adjustments / Contributions $ (25,104) $ (9,919) $ (87,326) $ (8,611) BALANCE TO LEVY $ 120,439 $ 51,429 $ 259,831 $ 31,752
DISTRICT STATISTICS
Total Parcels 284 118 268 89
Parcels Levied 274 117 248 69
Total Benefit Units 274.00 117.00 247.87 516.96
Full Special Benefit Cost Recovery Rate per EBU $531.18 $524.34 $1,400.57 $78.08 Authorized Maximum Assessment Rate per EBU $439.5651 $439.5651 $1,048.2612 $61.4228 Applied Assessment Rate per EBU $439.56 $439.56 $1,048.26 $61.42
RESERVE & CIP FUND BALANCES
Beginning Fund Balance $ 189,651 $ 69,291 $ 231,442 $ 34,507 Collections / (Contributions) (5,897) (2,460) (32,519) (4,776) Estimated Ending Fund Balance $ 183,754 $ 66,830 $ 198,922 $ 29,731
Yorba Linda Street Lighting and Landscaping Maintenance District Engineer’s Annual Report
Fiscal Year 2024/2025
Local Landscaping Zones L-4 (A and B); and L-5 (A and B) * The City annually receives ad valorem funding for lighting and landscaping. These General Fund revenues are used to fund in whole or in part, the General Benefit Expenses and/or Additional City Contributions in specified Zones. For fiscal year 2024/2025 the ad valorem revenues being applied are estimated to be $674,364 for lighting (may be used for Arterial Lighting, Local Lighting, and/or Traffic Signals), and $77,241 for landscaping (which may be used in Local Landscaping Zones L-4A or L-4B, and any of the nine Arterial Landscaping Zones.
Local Local Local Local
BUDGET ITEMS Landscaping Landscaping Landscaping Landscaping Zone L-4A Zone L-4B Zone L-5A Zone L-5B
ANNUAL OPERATING EXPENSES
Annual Maintenance Expenses
Personnel, Maintenance, Operations $ 12,732 $ 4,366 $ 73,592 $ 61,436 Contractual Services 48,722 15,258 304,222 237,254
Landscape Utilities 26,762 9,348 138,456 121,981
Lighting Electrical Service - - - -
Total Annual Maintenance Expenses $ 88,216 $ 28,971 $ 516,270 $ 420,671 Capital Improvement Project & Rehabilitation
Planned CIP & Rehabilitation Expenditures $ 35,000 $ - $ - $ 100,000 CIP & Rehabilitation Fund Collection 11,894 7,261 70,518 57,001 Total CIP & Rehabilitation Funding $ 46,894 $ 7,261 $ 70,518 $ 157,001 Incidental Operational Expenses
Operational Reserve Funding $ 8,783 $ 2,897 $ 51,627 $ 42,067 City Administration/Professional Fees $ 10,059 $ 4,898 $ 57,086 $ 63,765 County Administration Fees 436 123 1,932 1,924
Miscellaneous Administration Expenses 151 73 856 956
Annual Administration Expenses 10,645 5,095 59,874 66,646 Total Annual Incidental Expenses $ 19,428 $ 7,992 $ 111,501 $ 108,713 TOTAL ANNUAL EXPENSES $ 154,538 $ 44,224 $ 698,289 $ 686,384 General Benefit Expenses (City Funded) (8,947) (3,995) (61,643) (50,559) TOTAL ELIGIBLE SPECIAL BENEFIT EXPENSES $ 145,591 $ 40,229 $ 636,646 $ 635,825
FUNDING ADJUSTMENTS/CONTRIBUTIONS
Available Ad Valorem Revenues Applied $ (35,853) $ (28,446) $ - $ - Unfunded Reserve Fund Collection $ - $ - $ (51,627) $ (42,067) Unfunded CIP/Rehabilitation Fund Collection - - (70,518) (57,001) Reserve Fund Transfer/Deduction - - (28,366) (67,806)
Additional City Contribution and/or Service Reductions - - - - Total Funding Adjustments / Contributions $ (35,853) $ (28,446) $ (150,511) $ (166,874) BALANCE TO LEVY $ 109,738 $ 11,783 $ 486,136 $ 468,951
DISTRICT STATISTICS
Total Parcels 150 105 797 1,260
Parcels Levied 142 102 754 1,148
Total Benefit Units 141.98 100.90 764.00 1,214.84
Full Special Benefit Cost Recovery Rate per EBU $1,025.43 $398.71 $833.30 $523.38 Authorized Maximum Assessment Rate per EBU $772.9129 $116.7999 $636.3058 $386.0223 Applied Assessment Rate per EBU $772.90 $116.78 $636.30 $386.02
RESERVE & CIP FUND BALANCES
Beginning Fund Balance $ 93,034 $ 11,574 $ 128,690 $ 625,483 Collections / (Contributions) 20,677 10,158 (28,366) (67,806) Estimated Ending Fund Balance $ 113,711 $ 21,731 $ 100,324 $ 557,676
Yorba Linda Street Lighting and Landscaping Maintenance District Engineer’s Annual Report
Fiscal Year 2024/2025
Local Landscaping Zone L-5C and Arterial Landscaping Zones (A-1 through A-3) * The City annually receives ad valorem funding for lighting and landscaping. These General Fund revenues are used to fund in whole or in part, the General Benefit Expenses and/or Additional City Contributions in specified Zones. For fiscal year 2024/2025 the ad valorem revenues being applied are estimated to be $674,364 for lighting (may be used for Arterial Lighting, Local Lighting, and/or Traffic Signals), and $77,241 for landscaping (which may be used in Local Landscaping Zones L-4A or L-4B, and any of the nine Arterial Landscaping Zones.
Local Arterial Arterial Arterial
BUDGET ITEMS Landscaping Landscaping Landscaping Landscaping Zone L-5C Zone A-1 Zone A-2 Zone A-3
ANNUAL OPERATING EXPENSES
Annual Maintenance Expenses
Personnel, Maintenance, Operations $ 17,919 $ 18,806 $ 29,435 $ 14,293 Contractual Services 78,933 78,274 103,143 56,486
Landscape Utilities 27,610 34,007 73,865 29,855
Lighting Electrical Service - - - -
Total Annual Maintenance Expenses $ 124,462 $ 131,087 $ 206,443 $ 100,633 Capital Improvement Project & Rehabilitation
Planned CIP & Rehabilitation Expenditures $ 100,000 $ 25,000 $ - $ - CIP & Rehabilitation Fund Collection 17,289 17,963 27,274 13,603 Total CIP & Rehabilitation Funding $ 117,289 $ 42,963 $ 27,274 $ 13,603 Incidental Operational Expenses
Operational Reserve Funding $ 12,446 $ - $ - $ -
City Administration/Professional Fees $ 31,610 $ 32,333 $ 21,171 $ 15,122 County Administration Fees 820 619 765 388
Miscellaneous Administration Expenses 474 485 318 227
Annual Administration Expenses 32,905 33,437 22,254 15,737 Total Annual Incidental Expenses $ 45,351 $ 33,437 $ 22,254 $ 15,737 TOTAL ANNUAL EXPENSES $ 287,102 $ 207,487 $ 255,971 $ 129,973 General Benefit Expenses (City Funded) (17,278) (4,809) (11,624) (9,972) TOTAL ELIGIBLE SPECIAL BENEFIT EXPENSES $ 269,824 $ 202,678 $ 244,347 $ 120,001
FUNDING ADJUSTMENTS/CONTRIBUTIONS
Available Ad Valorem Revenues Applied $ - $ - $ - $ -
Unfunded Reserve Fund Collection $ - $ - $ - $ -
Unfunded CIP/Rehabilitation Fund Collection - - (27,274) (13,603) Reserve Fund Transfer/Deduction (47,407) - (477) (8,104) Additional City Contribution and/or Service Reductions - - (138,404) - Total Funding Adjustments / Contributions $ (47,407) $ - $ (166,156) $ (21,707) BALANCE TO LEVY $ 222,416 $ 202,678 $ 78,191 $ 98,294
DISTRICT STATISTICS
Total Parcels 741 3,261 1,104 1,264
Parcels Levied 695 3,048 1,070 1,193
Total Benefit Units 785.53 4,064.33 1,114.31 1,400.80
Full Special Benefit Cost Recovery Rate per EBU $343.49 $49.87 $219.28 $85.67 Authorized Maximum Assessment Rate per EBU $386.0223 $70.1724 $70.1724 $70.1724 Applied Assessment Rate per EBU $283.16 $49.88 $70.16 $70.16
RESERVE & CIP FUND BALANCES
Beginning Fund Balance $ 664,662 $ 992,051 $ 477 $ 35,767 Collections / (Contributions) (17,672) 17,963 (477) (8,104) Estimated Ending Fund Balance $ 646,990 $ 1,010,014 $ - $ 27,663
Yorba Linda Street Lighting and Landscaping Maintenance District Engineer’s Annual Report
Fiscal Year 2024/2025
Arterial Landscaping Zones (A-4 through A-7)
* The City annually receives ad valorem funding for lighting and landscaping. These General Fund revenues are used to fund in whole or in part, the General Benefit Expenses and/or Additional City Contributions in specified Zones. For fiscal year 2024/2025 the ad valorem revenues being applied are estimated to be $674,364 for lighting (may be used for Arterial Lighting, Local Lighting, and/or Traffic Signals), and $77,241 for landscaping (which may be used in Local Landscaping Zones L-4A or L-4B, and any of the nine Arterial Landscaping Zones.
Arterial Arterial Arterial Arterial
BUDGET ITEMS Landscaping Landscaping Landscaping Landscaping Zone A-4 Zone A-5 Zone A-6 Zone A-7
ANNUAL OPERATING EXPENSES
Annual Maintenance Expenses
Personnel, Maintenance, Operations $ 22,273 $ 32,247 $ 21,344 $ 69,890 Contractual Services 84,748 133,646 87,633 279,370
Landscape Utilities 48,814 58,391 38,860 143,395
Lighting Electrical Service - - - -
Total Annual Maintenance Expenses $ 155,835 $ 224,283 $ 147,837 $ 492,655 Capital Improvement Project & Rehabilitation
Planned CIP & Rehabilitation Expenditures $ 75,000 $ - $ - $ - CIP & Rehabilitation Fund Collection 20,934 30,723 20,233 66,729 Total CIP & Rehabilitation Funding $ 95,934 $ 30,723 $ 20,233 $ 66,729 Incidental Operational Expenses
Operational Reserve Funding $ - $ - $ - $ -
City Administration/Professional Fees $ 28,174 $ 33,478 $ 23,324 $ 68,076 County Administration Fees 840 865 574 1,882
Miscellaneous Administration Expenses 423 502 350 1,021 Annual Administration Expenses 29,436 34,845 24,248 70,980 Total Annual Incidental Expenses $ 29,436 $ 34,845 $ 24,248 $ 70,980 TOTAL ANNUAL EXPENSES $ 281,206 $ 289,851 $ 192,319 $ 630,364 General Benefit Expenses (City Funded) (20,650) (23,633) (18,103) (40,540) TOTAL ELIGIBLE SPECIAL BENEFIT EXPENSES $ 260,556 $ 266,218 $ 174,216 $ 589,824
FUNDING ADJUSTMENTS/CONTRIBUTIONS
Available Ad Valorem Revenues Applied $ - $ - $ - $ -
Unfunded Reserve Fund Collection $ - $ - $ - $ -
Unfunded CIP/Rehabilitation Fund Collection (20,934) (30,723) (15,850) (66,729) Reserve Fund Transfer/Deduction (28,812) (20,461) - (13,186) Additional City Contribution and/or Service Reductions - - - (89,818) Total Funding Adjustments / Contributions $ (49,746) $ (51,184) $ (15,850) $ (169,733) BALANCE TO LEVY $ 210,810 $ 215,034 $ 158,365 $ 420,091
DISTRICT STATISTICS
Total Parcels 2,849 3,013 2,214 5,370
Parcels Levied 2,764 2,898 2,056 5,003
Total Benefit Units 3,004.27 3,064.48 2,256.88 5,986.77 Full Special Benefit Cost Recovery Rate per EBU $86.73 $86.87 $77.19 $98.52 Authorized Maximum Assessment Rate per EBU $70.1724 $70.1724 $70.1724 $70.1724 Applied Assessment Rate per EBU $70.16 $70.16 $70.16 $70.16
RESERVE & CIP FUND BALANCES
Beginning Fund Balance $ 381,384 $ 22,813 $ 93,107 $ 13,186 Collections / (Contributions) (28,812) (20,461) 4,383 (13,186) Estimated Ending Fund Balance $ 352,573 $ 2,352 $ 97,490 $ -
Yorba Linda Street Lighting and Landscaping Maintenance District Engineer’s Annual Report
Fiscal Year 2024/2025
Arterial Landscaping Zones (A-8 and A-9), Arterial and Local Street Lighting * The City annually receives ad valorem funding for lighting and landscaping. These General Fund revenues are used to fund in whole or in part, the General Benefit Expenses and/or Additional City Contributions in specified Zones. For fiscal year 2024/2025 the ad valorem revenues being applied are estimated to be $674,364 for lighting (may be used for Arterial Lighting, Local Lighting, and/or Traffic Signals), and $77,241 for landscaping (which may be used in Local Landscaping Zones L-4A or L-4B, and any of the nine Arterial Landscaping Zones.
Arterial Arterial
BUDGET ITEMS Landscaping Landscaping Arterial Local
Zone A-8 Zone A-9 Lighting Lighting
ANNUAL OPERATING EXPENSES
Annual Maintenance Expenses
Personnel, Maintenance, Operations $ 25,620 $ 50,007 $ 2,088 $ 6,263 Contractual Services 120,472 165,392 22,270 9,698
Landscape Utilities 34,296 137,125 - -
Lighting Electrical Service - - 185,803 956,340
Total Annual Maintenance Expenses $ 180,388 $ 352,523 $ 210,161 $ 972,300 Capital Improvement Project & Rehabilitation
Planned CIP & Rehabilitation Expenditures $ 30,000 $ - $ - $ - CIP & Rehabilitation Fund Collection 25,344 46,022 - -
Total CIP & Rehabilitation Funding $ 55,344 $ 46,022 $ - $ - Incidental Operational Expenses
Operational Reserve Funding $ - $ - $ - $ -
City Administration/Professional Fees $ 26,590 $ 38,913 $ 14,319 $ 27,605 County Administration Fees 787 1,312 673 3,000
Miscellaneous Administration Expenses 399 584 215 414
Annual Administration Expenses 27,776 40,809 15,208 31,018 Total Annual Incidental Expenses $ 27,776 $ 40,809 $ 15,208 $ 31,018 TOTAL ANNUAL EXPENSES $ 263,508 $ 439,354 $ 225,368 $ 1,003,319 General Benefit Expenses (City Funded) (14,055) (27,813) (67,611) (200,664) TOTAL ELIGIBLE SPECIAL BENEFIT EXPENSES $ 249,453 $ 411,541 $ 157,757 $ 802,655
FUNDING ADJUSTMENTS/CONTRIBUTIONS
Available Ad Valorem Revenues Applied $ - $ - $ (109,946) $ (296,143) Unfunded Reserve Fund Collection $ - $ - $ - $ -
Unfunded CIP/Rehabilitation Fund Collection (25,344) (46,022) - - Reserve Fund Transfer/Deduction (54,333) (815) - -
Additional City Contribution and/or Service Reductions - (196,753) - - Total Funding Adjustments / Contributions $ (79,677) $ (243,590) $ (109,946) $ (296,143) BALANCE TO LEVY $ 169,776 $ 167,951 $ 47,811 $ 506,512
DISTRICT STATISTICS
Total Parcels 2,406 2,458 23,950 19,558
Parcels Levied 2,321 2,374 22,727 18,632
Total Benefit Units 2,419.50 2,393.48 25,704.81 21,132.82 Full Special Benefit Cost Recovery Rate per EBU $103.10 $171.94 $6.14 $37.98 Authorized Maximum Assessment Rate per EBU $70.1724 $70.1724 $1.8612 $23.9931 Applied Assessment Rate per EBU $70.16 $70.16 $1.86 $23.98
RESERVE & CIP FUND BALANCES
Beginning Fund Balance $ 217,460 $ 815 $ - $ -
Collections / (Contributions) (54,333) (815) - -
Estimated Ending Fund Balance $ 163,127 $ - $ - $ -
Yorba Linda Street Lighting and Landscaping Maintenance District Engineer’s Annual Report
Fiscal Year 2024/2025
Traffic Signal Zones TS-1 through TS-3; and District Total * The City annually receives ad valorem funding for lighting and landscaping. These General Fund revenues are used to fund in whole or in part, the General Benefit Expenses and/or Additional City Contributions in specified Zones. For fiscal year 2024/2025 the ad valorem revenues being applied are estimated to be $674,364 for lighting (may be used for Arterial Lighting, Local Lighting, and/or Traffic Signals), and $77,241 for landscaping (which may be used in Local Landscaping Zones L-4A or L-4B, and any of the nine Arterial Landscaping Zones.
Traffic Traffic Traffic Total
BUDGET ITEMS Signals Signals Signals District
Zone TS-1 Zone TS-2 Zone TS-3 Budget
ANNUAL OPERATING EXPENSES
Annual Maintenance Expenses
Personnel, Maintenance, Operations $ 2,088 $ 30,479 $ 835 $ 1,190,866 Contractual Services 16,114 156,354 4,191 4,699,169
Landscape Utilities - - - 2,376,206
Lighting Electrical Service 6,376 83,367 1,588 1,233,474 Total Annual Maintenance Expenses $ 24,577 $ 270,199 $ 6,614 $ 9,499,716 Capital Improvement Project & Rehabilitation
Planned CIP & Rehabilitation Expenditures $ - $ - $ - $ 1,115,000 CIP & Rehabilitation Fund Collection - - - 1,324,198
Total CIP & Rehabilitation Funding $ - $ - $ - $ 2,439,198 Incidental Operational Expenses
Operational Reserve Funding $ - $ - $ - $ 600,983
City Administration/Professional Fees $ 1,872 $ 13,322 $ 319 $ 1,148,727 County Administration Fees 79 851 21 39,263
Miscellaneous Administration Expenses 28 200 5 17,231
Annual Administration Expenses 1,979 14,372 344 1,205,221 Total Annual Incidental Expenses $ 1,979 $ 14,372 $ 344 $ 1,806,203 TOTAL ANNUAL EXPENSES $ 26,556 $ 284,572 $ 6,958 $ 13,745,117 General Benefit Expenses (City Funded) (13,278) (142,286) (3,479) (1,270,075) TOTAL ELIGIBLE SPECIAL BENEFIT EXPENSES $ 13,278 $ 142,286 $ 3,479 $ 12,475,042
FUNDING ADJUSTMENTS/CONTRIBUTIONS
Available Ad Valorem Revenues Applied $ - $ - $ - $ (470,388) Unfunded Reserve Fund Collection $ - $ - $ - $ (461,066) Unfunded CIP/Rehabilitation Fund Collection - - - (739,667) Reserve Fund Transfer/Deduction - - - (525,044)
Additional City Contribution and/or Service Reductions - - - (475,440) Total Funding Adjustments / Contributions $ - $ - $ - $ (2,671,605) BALANCE TO LEVY $ 13,278 $ 142,286 $ 3,479 $ 9,803,437
DISTRICT STATISTICS
Total Parcels 3,179 20,682 89
Parcels Levied 2,983 19,675 69
Total Benefit Units 3,562.36 21,625.48 516.96
Full Special Benefit Cost Recovery Rate per EBU $3.73 $6.58 $6.73 Authorized Maximum Assessment Rate per EBU $4.2116 $8.3145 $10.2439 Applied Assessment Rate per EBU $3.74 $6.58 $6.74
RESERVE & CIP FUND BALANCES
Beginning Fund Balance $ - $ - $ - $ 7,516,874
Collections / (Contributions) - - - 199,404
Estimated Ending Fund Balance $ - $ - $ - $ 7,716,277
Yorba Linda Street Lighting and Landscaping Maintenance District Engineer’s Annual Report
Fiscal Year 2024/2025
Part IV - Assessment Roll
Due to the number of parcels in the District, the Assessment Roll for fiscal year 2024/2025 (a listing of the parcels to be assessed within this District along with the assessment amounts) has been filed with the City Clerk in an electronic format and is, by reference, made part of this Report.
The proposed Assessment Roll shall be available for public inspection in the City Clerk’s Office during normal office hours.
The Assessment Roll reflects all properties identified within the District and their assessment amount(s) for fiscal year 2024/2025. Each parcel listed on the Assessment Roll is currently shown and illustrated on the County Assessor's Roll and the County Assessor’s Parcel Number Maps (APN maps). These records are by reference, made part of this Report and shall govern for all details concerning the description of the lots or parcels. All assessments presented on the assessment roll are subject to change as a result of parcel changes made by the County including parcel splits, parcel merges or development changes that occur prior to the County Assessor's Office securing the final roll and generating tax bills for fiscal year 2024/2025.
Yorba Linda Street Lighting and Landscaping Maintenance District Engineer’s Annual Report
Fiscal Year 2024/2025
Part V - Assessment Diagrams
The boundary of the Yorba Linda Street Lighting and Landscaping Maintenance District is coterminous with the City boundaries and consists of all lots, parcels, and subdivisions of land within the City of Yorba Linda. The following section contains various diagrams that show the boundaries of the Zones within the District that were previously identified and discussed. In addition to depicting the boundaries of the Zones within the District, some diagrams also show the location and extent of the landscape improvements within the Zone.
The parcels within each District Zone consist of all lots, parcels, and subdivisions of land within the boundaries as depicted by these diagrams and shall consist of, and be dictated by, the lines and dimensions as those lots, parcels, and subdivisions of land shown on the Orange County Assessor’s parcel maps for the current year, and by reference, the Orange County Assessor’s parcel maps are incorporated herein and made part of this Report. The following diagrams show the boundaries of the District Zones for fiscal year 2024/2025. These diagrams along with the Assessment Roll incorporated in this Report constitute the District Assessment Diagram for fiscal year 2024/2025.
Yorba Linda Street Lighting and Landscaping Maintenance District Engineer’s Annual Report
Fiscal Year 2024/2025
Local Landscaping Zones
Yorba Linda Street Lighting and Landscaping Maintenance District Engineer’s Annual Report
Fiscal Year 2024/2025
Yorba Linda Street Lighting and Landscaping Maintenance District Engineer’s Annual Report
Fiscal Year 2024/2025
Yorba Linda Street Lighting and Landscaping Maintenance District Engineer’s Annual Report
Fiscal Year 2024/2025
Yorba Linda Street Lighting and Landscaping Maintenance District Engineer’s Annual Report
Fiscal Year 2024/2025
Yorba Linda Street Lighting and Landscaping Maintenance District Engineer’s Annual Report
Fiscal Year 2024/2025
Yorba Linda Street Lighting and Landscaping Maintenance District Engineer’s Annual Report
Fiscal Year 2024/2025
Yorba Linda Street Lighting and Landscaping Maintenance District Engineer’s Annual Report
Fiscal Year 2024/2025
Yorba Linda Street Lighting and Landscaping Maintenance District Engineer’s Annual Report
Fiscal Year 2024/2025
Yorba Linda Street Lighting and Landscaping Maintenance District Engineer’s Annual Report
Fiscal Year 2024/2025
Yorba Linda Street Lighting and Landscaping Maintenance District Engineer’s Annual Report
Fiscal Year 2024/2025
Yorba Linda Street Lighting and Landscaping Maintenance District Engineer’s Annual Report
Fiscal Year 2024/2025
Yorba Linda Street Lighting and Landscaping Maintenance District Engineer’s Annual Report
Fiscal Year 2024/2025
Yorba Linda Street Lighting and Landscaping Maintenance District Engineer’s Annual Report
Fiscal Year 2024/2025
Yorba Linda Street Lighting and Landscaping Maintenance District Engineer’s Annual Report
Fiscal Year 2024/2025
Yorba Linda Street Lighting and Landscaping Maintenance District Engineer’s Annual Report
Fiscal Year 2024/2025
Yorba Linda Street Lighting and Landscaping Maintenance District Engineer’s Annual Report
Fiscal Year 2024/2025
Yorba Linda Street Lighting and Landscaping Maintenance District Engineer’s Annual Report
Fiscal Year 2024/2025
Yorba Linda Street Lighting and Landscaping Maintenance District Engineer’s Annual Report
Fiscal Year 2024/2025
Yorba Linda Street Lighting and Landscaping Maintenance District Engineer’s Annual Report
Fiscal Year 2024/2025
Yorba Linda Street Lighting and Landscaping Maintenance District Engineer’s Annual Report
Fiscal Year 2024/2025
Yorba Linda Street Lighting and Landscaping Maintenance District Engineer’s Annual Report
Fiscal Year 2024/2025
Yorba Linda Street Lighting and Landscaping Maintenance District Engineer’s Annual Report
Fiscal Year 2024/2025
Yorba Linda Street Lighting and Landscaping Maintenance District Engineer’s Annual Report
Fiscal Year 2024/2025
Yorba Linda Street Lighting and Landscaping Maintenance District Engineer’s Annual Report
Fiscal Year 2024/2025
Yorba Linda Street Lighting and Landscaping Maintenance District Engineer’s Annual Report
Fiscal Year 2024/2025
Yorba Linda Street Lighting and Landscaping Maintenance District Engineer’s Annual Report
Fiscal Year 2024/2025
Yorba Linda Street Lighting and Landscaping Maintenance District Engineer’s Annual Report
Fiscal Year 2024/2025
Yorba Linda Street Lighting and Landscaping Maintenance District Engineer’s Annual Report
Fiscal Year 2024/2025
Yorba Linda Street Lighting and Landscaping Maintenance District Engineer’s Annual Report
Fiscal Year 2024/2025
Yorba Linda Street Lighting and Landscaping Maintenance District Engineer’s Annual Report
Fiscal Year 2024/2025
Yorba Linda Street Lighting and Landscaping Maintenance District Engineer’s Annual Report
Fiscal Year 2024/2025
Yorba Linda Street Lighting and Landscaping Maintenance District Engineer’s Annual Report
Fiscal Year 2024/2025
Yorba Linda Street Lighting and Landscaping Maintenance District Engineer’s Annual Report
Fiscal Year 2024/2025
Yorba Linda Street Lighting and Landscaping Maintenance District Engineer’s Annual Report
Fiscal Year 2024/2025
Yorba Linda Street Lighting and Landscaping Maintenance District Engineer’s Annual Report
Fiscal Year 2024/2025
Yorba Linda Street Lighting and Landscaping Maintenance District Engineer’s Annual Report
Fiscal Year 2024/2025
Arterial Landscaping Zones
Yorba Linda Street Lighting and Landscaping Maintenance District Engineer’s Annual Report
Fiscal Year 2024/2025
Yorba Linda Street Lighting and Landscaping Maintenance District Engineer’s Annual Report
Fiscal Year 2024/2025
Yorba Linda Street Lighting and Landscaping Maintenance District Engineer’s Annual Report
Fiscal Year 2024/2025
Yorba Linda Street Lighting and Landscaping Maintenance District Engineer’s Annual Report
Fiscal Year 2024/2025
Yorba Linda Street Lighting and Landscaping Maintenance District Engineer’s Annual Report
Fiscal Year 2024/2025
Yorba Linda Street Lighting and Landscaping Maintenance District Engineer’s Annual Report
Fiscal Year 2024/2025
Yorba Linda Street Lighting and Landscaping Maintenance District Engineer’s Annual Report
Fiscal Year 2024/2025
Yorba Linda Street Lighting and Landscaping Maintenance District Engineer’s Annual Report
Fiscal Year 2024/2025
Yorba Linda Street Lighting and Landscaping Maintenance District Engineer’s Annual Report
Fiscal Year 2024/2025
Yorba Linda Street Lighting and Landscaping Maintenance District Engineer’s Annual Report
Fiscal Year 2024/2025
Arterial Street Lighting Zone
Yorba Linda Street Lighting and Landscaping Maintenance District Engineer’s Annual Report
Fiscal Year 2024/2025
Local Street Lighting Zone
Yorba Linda Street Lighting and Landscaping Maintenance District Engineer’s Annual Report
Fiscal Year 2024/2025
Traffic Signal Zones
Yorba Linda Street Lighting and Landscaping Maintenance District Engineer’s Annual Report
Fiscal Year 2024/2025
Appendix A - Historical District Changes
In accordance with the 1972 Act, the Yorba Linda City Council had previously formed the following six (6) Maintenance Assessment Districts:
• Citywide Street Lighting Maintenance District No. 2, in 1979 • Landscape Maintenance No. 1, in 1980
• Landscape Maintenance No. 2, in 1980
• Landscape Maintenance No. 3, in 1981
• Landscape Maintenance No. 5, in 1988
• Landscape Maintenance No. 7, in 1990
These districts were formed to provide a means of funding the maintenance of public improvements including parkway side-panel and median landscaping, greenbelt and slope landscaping within residential developments, and the street lighting and traffic signal systems that benefited properties and developments within the City.
In order to continue to provide for the expenses and servicing of facilities within the boundaries of these districts and to reduce the administrative cost incurred in administering the districts, the City Council at their meeting of June 21, 1994, approved the consolidation of all the districts into a single city-wide consolidated district designated as the Street Lighting and Landscape Maintenance District.
Fiscal Year 1997/1998:
In response to the new procedures required by Proposition 218 (Prop. 218), which was approved on the November 1996 Statewide ballot and added Article XIII D to the California State Constitution, the City initiated steps to reorganize the District to reflect the special benefits associated with the improvements for each property in the District, commencing with the fiscal year 1997/1998. This reorganized District established a citywide Arterial Landscaping Zone, a citywide Arterial Street Lighting Zone, a non-contiguous Local Street Lighting Zone, three Traffic Signal Zones (TS-1, TS-2, and TS-3), and four Local Landscaping Zones (L-1, L-2, L-3, and L-4).
As part of this District reorganization, notices and ballots were mailed to all property owners within the District, outlining the changes to the method of apportionment and the resulting assessment amount proposed for each property and that such assessments would include an annual inflationary adjustment (escalator) based on the Consumer Price Index (CPI). On July 1, 1997, the ballot results were tabulated with eighty-three percent (83%) of the returned assessment ballots approving the assessment rates and annual inflationary adjustment.
Fiscal Year 2000/2001 - Fiscal Year 2002/2003:
In fiscal year 2000/2001, the City Council adopted a resolution establishing Local Landscaping Zone L-5 within the District. The boundaries of Zone L-5 include the area involved in the “Shell Reorganization” (RO 94-01) recorded October 15, 1996, under a Certificate of Completion by the Local Agency Formation Commission (LAFCO) of Orange County. Zone L-5 was created to fund the maintenance and servicing of slopes, parkway side-panels, median islands, trails, and greenbelt areas for the Vista Del Verde master planned project. Subsequently, various developing tracts adjacent to the original Zone boundaries were annexed into Zone L-5. However, even with the annexation of additional territory, the overall number of housing units for the Zone was less
Yorba Linda Street Lighting and Landscaping Maintenance District Engineer’s Annual Report
Fiscal Year 2024/2025
than what was originally anticipated, but the area of landscaping to be maintained within the Zone increased. As a result, the annual assessments did not sufficiently account for the costs associated with the special benefits received by parcels within that Zone and in fiscal year 2003/2004, the City Council established Local Landscaping Zone L-5A (Vista Del Verde) over a portion of the original Zone L-5 in order to provide for the additional funds required to maintain the level of landscaping and special benefits to parcels within the Vista Del Verde project area.
The new zone was formed in compliance with proceedings outlined in Article XIII D of the California State Constitution for the implementation of new or increased assessments. The remaining developments that were annexed into Zone L-5 after the original establishment of the Zone were not included as part of Zone L-5A and were not part of the balloting.
Fiscal Year 2012/2013:
A review, analysis and evaluation of the improvements and properties within Local Landscaping Zone L-2 was conducted and as a result of that analysis, this Local Landscaping Zone was reengineered to establish sixteen (16) Local Landscaping Zones (L-2A through L-2P) to more accurately identify the local landscaping improvements associated with the properties and the proportional special benefit derived from those improvements. While this restructuring of Zone L2 did not increase the previously adopted maximum assessments allowed, the re-engineering did bring to light that to fully fund the maintenance and operation of the improvements that provide special benefit to properties within many of these newly established Zones, assessment increases may likely be warranted in the future.
Fiscal Year 2013/2014:
As part of an ongoing effort to clarify and ensure that the annual District assessments are consistent with the substantive provisions of the California Constitution Article XIII D and the provisions of the Landscaping and Lighting Act of 1972, in fiscal year 2013/2014 a similar review and analysis of the improvements and properties was conducted for Local Landscaping Zones L1, L-3, L-4 and L-5. As a result of that review and analysis the following zone restructuring was implemented: Zone L-1 was split into three zones (L-1A, L-1B and L-1C); Zone L-3 was left unchanged; Zone L-4 was split into two zones (L-4A and L-4B); and Zone L-5 and L-5A were reorganized into three zones (L-5A, L-5B and L-5C).
In addition to the Local Landscaping Zone changes, an initial re-engineering of the Arterial Landscaping Zone was implemented establishing three arterial zones: Zone A-1 which generally included properties in the eastern portion of the City (east of Yorba Linda Boulevard); Zone A-2, which generally included properties and developments in the western and northern portion of the City that were within one of the Local Landscaping Zones (excluding Zones L-4A & L-4B); and Zone A-3 which includes all other properties not included within Zone A-1 or Zone A-2.
Fiscal Year 2014/2015:
In response to recommendations put forth by the Yorba Linda Landscape Maintenance Citizen Advisory Committee (LMCAC) established by the City Council and the recommendations of the City Council itself, additional changes and refinements to the District were implemented in fiscal year 2014/2015. These changes included:
➢ Local Landscaping Zone L-2B (originally established in fiscal year 2012/2013) was split into four smaller Local Landscaping Zones:
Yorba Linda Street Lighting and Landscaping Maintenance District Engineer’s Annual Report
Fiscal Year 2024/2025
• the residential area east of Village Center Drive and south of Yorba Linda Boulevard (which was a large part of the original Zone) continued to be designated as Zone L-2B; • the area located north of Bastanchury Road and west of Village Center Drive was designated as Zone L-2Q;
• the area between Yorba Linda Boulevard and Bastanchury Road on the west side of Village Center Drive was designated as Zone L-2R; and,
• the remaining area located between Yorba Linda Boulevard and Bastanchury Road on the east side of Village Center Drive was designated as Zone L-2S. ➢ Local Landscaping Zone L-1B (originally established in fiscal year 2013/2014) was split into two smaller Local Landscaping Zones:
• the area east of Camino De Bryant Village between La Palma Avenue and the railroad tracks being designated as Zone L-1D; and,
• the residential area north of the railroad tracks on the west side of Camino De Bryant up to Meadow Land Drive, and then both sides of Camino De Bryant and Kodiak Mountain Drive remaining as Zone L-1B.
➢ The Arterial Landscaping Zone structure was modified to establish nine smaller more localized Arterial Landscaping Zones (Zones A-1 through A-9). These nine Zones were established based on the various landscape improvements segments being maintained as part of the arterial improvements, the streets where those improvements are located, and the properties and developments that are typically accessed by those streets and improvement areas.
Fiscal Year 2015/2016:
In fiscal year 2015/2016 the following District changes were implemented:
➢ Local Landscaping Zone L-1C (located east of Camino De Bryant at the end of La Palma Avenue and originally established in fiscal year 2013/2014) was physically bifurcated by a railroad right-of-way running east and west through the Zone. It was determined that the improvements on either side of this railroad right-of-way were substantially different enough to warrant the splitting of this Zone into two smaller Local Landscaping Zones. The residential area south of the railroad right-of-way was established as Zone L-1E with the remaining residential area north of the railroad right-of-way continuing to be designated as Zone L-1C. ➢ Local Landscaping Zone L–1D (originally established in fiscal year 2013/2014) and comprised of primarily Residential Single-Family properties was expanded to include the Non-Residential properties just west of the Zone and east of Via Lomas De Yorba East. It was determined that these Non-Residential properties (previously part of Zone L-1A) regularly utilize and access the trail and improvements within Zone L-1D and therefore receive similar and proportional special benefit from those improvements. Therefore, these Non-Residential properties were reclassified as part of Zone L-1D and removed from Zone L-1A. ➢ Local Landscaping Zone L-1A (originally established in fiscal year 2013/2014, and comprised of both Residential Single-Family and Non-Residential Developed properties), like Zone L-1C was physically bifurcated by a railroad right-of-way running east and west through the Zone with the area north of the railroad right-of-way being primarily Residential Single-Family and the area south of the railroad right-of-way being primarily Non-Residential, but also having a 330-unit residential development. It was determined that the improvements being maintained for the Zone were the result of and directly associated with the developments north of the railroad right-of-way and the area south of the railroad right-of-way did not receive the same
Yorba Linda Street Lighting and Landscaping Maintenance District Engineer’s Annual Report
Fiscal Year 2024/2025
level of direct benefit from those improvements. Therefore, the area south of the railroad rightof-way (excluding the Non-Residential properties east of Via Lomas De Yorba East which were incorporated into L-1D as noted above) were detached from L-1A and established as Zone L-1F. The residential area north of the railroad right-of-way continued to be designated as Zone L-1A.
➢ Local Landscaping Zone L–2H (located in the central part of the City and originally established in fiscal year 2012/2013) is comprised almost entirely of developed residential properties, but physically bifurcated by Yorba Linda Boulevard. While the properties and landscape improvements both north and south of Yorba Linda Boulevard are very similar in nature, in order to make the Local Landscaping Zone structure more consistent with Arterial Zones this large local Zone was split into two Local Landscaping Zones with the residential area north of Yorba Linda Boulevard being established as Zone L-2T (being within Arterial Landscaping Zone A-5) and the residential area south of Yorba Linda Boulevard remaining as L-2H (being within Arterial Landscaping Zone A-9).
➢ In addition to the Local Landscaping Zone adjustments outlined above, the area commonly known as the Hidden Hills area (previously designated in 2014/2015 as part of Arterial Landscaping Zone A-1) was reassigned to Arterial Landscaping Zone A-3. Similar to some of the Local Landscaping Zone changes made, it was determined that the properties in the Hidden Hills area (located north of the railroad right-of-way) are accessed, utilize and benefit from the arterial streets and associated improvements within Zone A-3 rather than those streets and improvements within Zone A-1.
These preceding modifications to the District did not increase the maximum assessments previously authorized and approved for any parcel or the amount paid annually by any property owner and has not changed the nature or extent of the landscape maintenance services provided by the District. These changes are described in more detail in the sections of the Report that follow and the location and extent of both the improvements and boundaries of each of these Zones are shown in "Part V- Assessment Diagrams" of this Report.
Fiscal Year 2016/2017:
In fiscal year 2016/2017 the following District changes were addressed:
Prior to the writing of the fiscal year 2016/2017 Engineer’s Report, the City Council conducted Property Owner Protest Ballot Proceedings for increased assessments for twelve underfunded Local Landscaping Zones pursuant to the provisions of the California Constitution Article XIII D.
The twelve Local Landscaping Zones that were balloted included Zones L-1B, L-2A, L-2B, L-2C, L-2D, L-2E, L-2K, L-2L, L-2N, L-2P, L-4A, and L-5A. As a result of those protest ballot proceedings, Zones L-2B, L-2C, and L-2D approved the proposed increase to their maximum assessments and those approved new maximum assessment rates were implemented for fiscal year 2016/2017.
In the nine Local Landscaping Zones (L-1B, L-2A, L-2E, L-2K, L-2L, L-2N, L-2P, L-4A, and L-5A) that had a majority protest and the proposed assessment increases were not implemented, the City Council directed City staff to begin implementing steps to minimize service levels and reduce the overall cost of maintaining the improvements in each of those nine Zones over the course of fiscal year 2016/2017.
As a result of these planned service reductions for specified improvement areas, it was determined that the extent of the improvements to be maintained at regular services levels within
Yorba Linda Street Lighting and Landscaping Maintenance District Engineer’s Annual Report
Fiscal Year 2024/2025
the existing Local Landscaping Zone L-2E would be different for the residential properties on the west side of Village Center Drive as compared to the residential properties on the east side of Village Center Drive which had been collectively included in the same Zone because of the overall similarity in the improvements being maintained in those residential tracts. Therefore, for fiscal year 2016/2017 those residential properties and associated improvements on the east side of Village Center Drive were established as a new Local Landscaping Zone L-2U with the improvements and parcels on the west side of Village Center Drive remaining as Zone L-2E.
Fiscal Year 2017/2018:
In fiscal year 2017/2018 the following District changes were addressed:
After the approval of the fiscal year 2016/2017 District assessments and prior to the writing of fiscal year 2017/2018 Report, the City Council conducted Property Owner Protest Ballot Proceedings for increased assessments for four underfunded Local Landscaping Zones pursuant to the provisions of the California Constitution Article XIII D. The five Local Landscaping Zones that were balloted for increased assessments included Zones L-2A, L-2K, L-2L, L-2N, and L-2P.
The protest ballot proceedings resulted in Zones L-2A, L-2L and L-2P approving the proposed increase to their maximum assessments and those approved new maximum assessment rates were reflected in the fiscal year 2017/2018 Report. In the remaining two Local Landscaping Zones (L-2K and L-2N), there was a majority protest for the proposed assessment increases and those proposed increases were not implemented. As a result of these majority protests, the City Council subsequently directed City staff to implement steps to minimize service levels and reduce the overall cost of maintaining the improvements in these two Zones.
In addition, the fiscal year 2017/2018 Report also incorporated the overall service level and cost reductions that had been implement for Local Landscaping Zones L-2E, L-2P, L-4A, and L-5A which were previously balloted for increased assessments but did not approve those increases.
The steps taken to reduce costs targeted specific improvement areas within each Zone. In many cases, various improvement areas previously being maintained through the District assessments were removed as Zone improvements, reducing the overall maintenance area within those Zones.
Additionally, in some Zones, reduced levels of maintenance were implemented in specific areas which may have include limited tree management such as tree removal for dead/diseased trees, weed abatement to meet fire clearance requirements, rodent control, and best management practices (BMP) installation for erosion control when necessary. These services were to be provided on an as-needed basis similar to the baseline servicing identified for establishing general benefit costs. The extent of the areas being reduced to the minimized maintenance service level and the areas that will continue to be maintained at regular services levels or at a modified service level was based on available assessment revenues and varied for each Zone.
On June 26, 2017, the property owners within Local Landscaping Zone L-1B approved a proposed new/increased assessment through a second Property Owner Protest Ballot Proceeding.
However, at the request of property owners in Zone L-1B, the new/increased assessments that was approved incorporated the elimination of specific improvement areas that had been previously maintained as part of the Zone improvements in order to reduce costs and associated assessment rate. The fiscal year 2017/2018 Report incorporated the improvements, budget, diagram, and assessments for Zone L-1B outlined in the Engineer’s Report prepared in connection with the new/increased assessment that was approved and adopted by the City Council at the conclusion of the Ballot Proceeding.
Yorba Linda Street Lighting and Landscaping Maintenance District Engineer’s Annual Report
Fiscal Year 2024/2025
Fiscal Year 2018/2019:
In fiscal year 2018/2019 the following District changes were addressed:
As part of the City’s ongoing efforts to clarify and ensure that the annual District assessments are consistent with the substantive provisions of the California Constitution Article XIII D and the provisions of the Landscaping and Lighting Act of 1972, and in part as a result of planned service reductions for specified improvement areas within the District, it was determined that the overall extent of the improvements to be maintained within the previously established Local Landscaping Zone L-2N (originally established in fiscal year 2013/2014), was different for the overall residential developments as compared to the non-residential properties on Eastside Circle near the entryway to the Zone on Esperanza Road (Esperanza Road/Hidden Hills Road). Therefore, as part of the fiscal year 2018/2019 annual report, the residential properties and development area east of Eastside Circle were established as a new Local Landscaping Zone L-2V and the remaining nonresidential properties accessed from Eastside Circle remained as Zone L-2N. While this reorganization of the Zone did not increase the previously adopted maximum assessments allowed, the new Local Landscaping Zone L-2V and new boundaries for Local Landscaping Zone L-2N provided a more accurate reflection of the proportional special benefits that properties received from the local landscaping improvements.
Although the reorganization into Local Landscaping Zone L-2V and the revised Local Landscaping Zone L-2N did not increase the previously adopted maximum assessments allowed, on May 1, 2018, the City Council initiated proceedings and declared its intention to expand the improvements and servicing (maintenance) for Local Landscaping Zone L-2V and to ballot the properties within Zone L-2V for a new or increased assessment. At the fiscal year 2018/2019 annual public hearing, the outcome of the ballot proceeding for Local Landscaping Zone L-2V was unknown and the Annual Engineer’s Report was adopted, approving the maximum assessments for both Zone L-2N and L-2V at the same previously authorized adjusted maximum assessment rate. Subsequently, at the August 7, 2018, public hearing for Zone L-2V, property owner ballots regarding the new/increased assessment were tabulated and majority protest did not exist. The City Council approved and adopted the new Maximum Assessment and fiscal year 2018/2019 assessment for Local Landscaping Zone L-2V which included a modified Assessment Range Formula (New inflationary adjustment) and by reference these changes to Local Landscaping Zone L-2V were incorporated into the Annual Report for fiscal year 2018/2019.
Fiscal Year 2019/2020:
In fiscal year 2019/2020 the following District change was implemented:
In fiscal year 2015/2016, the primarily non-residential development area within Local Landscaping Zone L-1A located north and northeast of La Palma Avenue, and south and southwest of the railroad right-of-way running east and west through Zone L-1A (originally established in fiscal year 2013/2014) was established as Zone L-1F with the residential developments north of the railroad right-of-way being retained as Zone L-1A. At that time, it was determined that the improvements being maintained within the original L-1A Zone were the result of and directly associated with the residential developments north of the railroad right-of-way and the properties in the new Zone L1F primarily received direct special benefit from just the arterial landscaping on La Palma Avenue and the properties within Zone L-1F were no longer assessed for local improvements. In fiscal
Yorba Linda Street Lighting and Landscaping Maintenance District Engineer’s Annual Report
Fiscal Year 2024/2025
year 2019/2020 Local Landscaping Zone L-1F was dissolved pursuant to the provisions of the 1972 Act and any fund balance remaining in that Zone’s account was transferred and applied to the fund balance of Arterial Landscaping Zone A-1.
No other notable or consequential changes to the District and/or improvements were proposed or implemented for fiscal year 2019/2020.
Fiscal Year 2020/2021:
In fiscal year 2020/2021 the following District changes were implemented:
Pursuant to the provisions of the California Constitution Article XIII D the City Council conducted three separate Property Owner Protest Ballot Proceedings for new/increased assessments in three underfunded Local Landscaping Zones. The three Local Landscaping Zones that were balloted for increased assessments included Zones L-2G, L-4A, and L-2E. The separate protest ballot proceedings resulted in approval of new maximum assessments and new assessment range formulas (increased assessments) commencing in fiscal year 2020/2021 for Local Landscaping Zone L-4A on May 5, 2020, and for Local Landscaping Zone L-2E on May 19, 2020.
However, at the conclusion of the public hearing on February 18, 2020, for Local Landscaping Zone L-2G, the ballot tabulation resulted in a majority protest for the proposed assessment increase. Therefore, in accordance with previously adopted City Council policy, City staff began implementing steps to minimize service levels and reduce the overall cost of maintaining the improvements within Zone L-2G for fiscal year 2020/2021 including the vacation of specific landscaping easements on private property as outlined by the City Council policy.
At the Annual Intent Meeting on June 16, 2020, the City Council preliminarily approved the Annual Engineer’s Reported which reflected the proposed vacation of approximately 374,473 square feet of improvements (342,587 square feet of sloped/mostly-sloped area and 31,886 square feet of flat/moderately-sloped area) within Local Landscaping Zone L-2G, which reduced the overall maintenance costs for the Zone. However, as part of that approval, the City Council indicated it would delay the vacation proceedings if property owners within the Zone could garner sufficient petition signatures to re-ballot Zone L-2G for an increased assessment. Prior to the Public Hearing on July 21, 2020, the City received sufficient petitions to warrant the re-ballot of Zone L-2G and the Annual Engineer’s Report was revised to assume the postponement of the vacation process and reflect the continued maintenance of the existing Zone L-2G improvements. Subsequently, the City conducted a second Property Owner Protest Ballot Proceeding for a proposed new/increased assessment for Zone L-2G commencing in fiscal year 2021/2022. At the conclusion of the public hearing on November 17, 2020, the ballot tabulation resulted in a majority protest for the proposed assessment increase. Therefore, the City resumed proceedings to vacate specific landscaping easements on private property as soon as possible and implemented reductions in the levels of maintenance in specific areas as needed to reflect available assessment revenues including limited or modified tree management such as tree removal for dead/diseased trees, weed abatement to meet fire clearance requirements, rodent control, and best management practices (BMP) installation for erosion control when necessary. These services may be provided on an as-needed basis similar to the baseline servicing identified for establishing general benefit costs. The extent of any additional service level reductions as well as the specific locations and service level reductions, are determined by the Public Works Director based on available assessment revenues and in accordance with City Council policy.
Yorba Linda Street Lighting and Landscaping Maintenance District Engineer’s Annual Report
Fiscal Year 2024/2025
In addition, commencing with fiscal year 2020/2021, the landscaping and related improvements that are specifically associated with the Old Pomegranate Trail as well as the landscaping and related improvements adjacent to the Susanna Bixby Bryant Museum and Botanic Garden (previously maintained as part of Zone L-1D) were removed as District improvements. With the elimination of these improvements from the District, Local Landscaping Zone L-1D was reconfigured to include only those properties in proximity to the remaining landscape improvement areas within Zone L-1D and that receive a special benefit from those remaining improvements.
Fiscal Year 2021/2022:
In fiscal year 2021/2022, as part of the ongoing annual review of the improvements associated with each Zone, and to ensure consistency throughout the District, various improvement areas presented in “Part V- Assessment Diagrams” and the improvement descriptions in “Part I - Plans and Specifications” of the fiscal year 2021/2022 Report were updated to accurately reflect the landscaping areas and associated square footage currently being maintained in each landscaping Zone. As part of these updates, some improvement areas at the intersection of Valley View Avenue and Lakeview Avenue in proximity to Lakeview Elementary School, as well as on Bastanchury Road in proximity to Yorba Linda High School have been reclassified as arterial landscaping improvements rather than as local landscaping improvements. Also reflected were revised improvement areas to be maintained within Local Landscaping Zone L-2G commencing in fiscal year 2021/2022 after the second majority protest to increase the assessments in November 2020. These new improvement areas incorporated the elimination of the various vacated easements and service reductions necessary to bring the annual expenditures for L-2G in line with available revenues.
Fiscal Year 2022/2023:
In fiscal year 2022/2023, as part of the ongoing annual review of the improvements associated with each Zone, and to ensure consistency throughout the District, various improvement areas presented in “Part V- Assessment Diagrams” and the square footage discussed in the improvement descriptions in “Part I - Plans and Specifications” of the fiscal year 2022/2023 engineer’s report were updated to more accurately depict the landscaping areas and associated square footage being maintained by the LMAD. These modifications were not considered significant changes and for the most part involved minor updates to the maintained improvement areas previously depicted in the fiscal year 2021/2022 engineer's report. Specifically, the Assessment Diagrams and improvement descriptions for Local Landscaping Zones, L-1A, L-1D, L-2B, L-2D, and L-4A were updated.
No other notable or consequential changes to the District and/or improvements occurred since the adoption of the prior fiscal year’s engineer's report.
Fiscal Year 2023/2024:
On March 21, 2023, in accordance with the 1972 Act and the provisions of the California Constitution Article XIII D, the City Council conducted a public hearing and completed the balloting process for the annexation of the Cielo Vista Development (Tract 17341) to the District. Tract 17341 consists of 84.761 acres of land, to be subdivided into seventy-four (74) single-family residential units generally located north of Via Del Agua and Stonehaven Drive within the existing residential developments identified as Tract 13800 and Tract 10455. This territory was annexed to the City in or about early 2020, with the Orange County Local Agency Formation Commission Certificate of Completion being recorded at the County on or about December 20, 2019.
Yorba Linda Street Lighting and Landscaping Maintenance District Engineer’s Annual Report
Fiscal Year 2024/2025
The parcels that comprise Tract 17341 were annexed into the District and the following Zones based on the improvements to be provided and maintained through the District and for which parcels within the Annexation Territory receive special benefits:
➢ Arterial Lighting Zone;
➢ Arterial Landscaping Zone A-3 (“Zone A-3”);
➢ Traffic Signal Zone TS-2 (“Zone TS-2”); and
➢ Local Landscaping Zone L-2K (“Zone L-2K”),
The properties associated with this annexation (Tract 17341) have been incorporated into this Report’s improvements presented in "Part I - Plans and Specifications”, equivalent benefit unit summaries of “Part II - Method of Apportionment”, the budgets as outlined in “Part III - Estimate of Costs”, and the diagrams as presented in “Part V- Assessment Diagrams”.
For fiscal year 2023/2024, in addition to changes resulting from the annexation, as part of the ongoing annual review of the improvements associated with each zone, the Assessment Diagrams and/or improvement descriptions for the following Zones were notably updated:
➢ Local Landscaping Zone L-1B, incorporated the improvement areas previously identified as “Reduced Maintenance”;
➢ Local Landscaping Zone L-2A reflected the vacation of a section of non-street landscaping between homes located northeast of Rimcrest Drive and southeast of Falcon Ridge Drive; ➢ Arterial Landscaping Zone A-4 was updated to include the newly constructed median island on the Fairmont Connector, just north of Esperanza Road; and ➢ The diagram for Local Landscaping Zone L-2K was expanded in two parts (North and South) merely for presentation purposes due to the annexation of Tract 17341.
No other notable or consequential changes to the District and/or improvements occurred since the adoption of the prior fiscal year’s engineer's report.