Yorba Linda City Council
June 16, 2026

City of Yorba Linda
Schedule of Revenues, Expenditures and Changes in Fund Balance – Budget and Actual Traffic Signal Improvements Capital Projects Fund
Fiscal Year Ended June 30, 2025
-130-
Variance with
Final Budget
Budgeted Amount Actual Positive
Original Final Amounts (Negative)
Revenues
Investment income 24,580 $ 49,700 $ 81,130 $ 31,430 $
Developer participation - - 5,298 5,298
Total revenues 49,700 24,580 86,428 36,728
Excess (Deficiency) of Revenues
over (under) Expenditures 24,580 49,700 86,428 36,728
Other financing sources (uses)
Transfers out (60,000) (521,606) (59,765) 461,841
Total other financing sources (uses) (521,606) (60,000) (59,765) 461,841 Net change in fund balance (35,420) (471,906) 26,663 498,569 Fund balance at beginning of fiscal year 1,513,282 1,513,282 1,513,282 - Fund balance at end of fiscal year 1,477,862 $ 1,041,376 $ 1,539,945 $ 498,569 $

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STATISICAL SECTION

City of Yorba Linda
Statistical Section (Unaudited)
-131-
This part of the City of Yorba Linda's annual comprehensive financial report presents detailed information as a context for understanding what the information in the financial statements, note disclosures, and required supplementary information says about the City's overall financial health.

CONTENTS
Page
Financial Trends 132
These tables contain trend information to help the reader understand how the City's financial performance and well-being have changed over time.

Revenue Capacity 142
These tables contain information to help the reader assess the City's most significant local revenue source, the property tax.

Debt Capacity 146
These tables present information to help the reader assess the affordability of the City's current levels of outstanding debt and the City's ability to issue additional debt in the future.

Demographic and Economic Information 150
These tables offer demographic and economic indicators to help the reader understand the environment within which the City's financial activities take place.

Operating Information 152
These tables contain service and infrastructure data to help the reader understand how the information in the City's financial report relates to the services the City provides and the activities it performs.

Sources: Unless otherwise noted, the information in these tables is derived from the annual comprehensive financial reports for the relevant year.

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City of Yorba Linda
Net Position by Component
Last Ten Fiscal Years
(accrual basis of accounting)
-132-
2016 2017 2018 2019 2020
Governmental activities
Net investment in capital assets $ 375,388,766 $ 376,813,472 $ 393,042,394 $ 380,956,770 $ 404,615,432 Restricted 84,293,217 88,147,090 89,319,318 108,594,404 95,479,106 Unrestricted (deficit) 28,716,148 30,924,813 2,056,587 9,383,520 (8,718,665) Total governmental activities net position 488,398,131 495,885,375 484,418,299 498,934,694 491,375,873 Business-type activities:

Net investment in capital assets 5,780,632 25,162,397 24,442,477 23,846,232 23,323,238 Unrestricted (deficit) (3,721,769) (23,363,950) (22,918,767) (22,995,261) (2,543,666) Total business-type activities net assets 2,058,863 1,798,447 1,523,710 850,971 20,779,572 Primary Government:

Net investment in capital assets 381,169,398 401,975,869 417,484,871 404,803,002 427,938,670 Restricted 84,293,217 88,147,090 89,319,318 108,594,404 95,479,106 Unrestricted (deficit) 24,994,379 7,560,863 (20,862,180) (13,611,741) (11,262,331) Total primary government net assets $ 490,456,994 $ 497,683,822 $ 485,942,009 $ 499,785,665 $ 512,155,445 Source: City of Yorba Linda, Finance Department
Fiscal Year

City of Yorba Linda
Net Position by Component
Last Ten Fiscal Years
(accrual basis of accounting) (concluded)
-133-
2021 2022 2023 2024 2025
Governmental activities
Net investment in capital assets 424,485,221 $ 437,983,501 $ 441,460,964 $ 454,301,921 455,836,582 Restricted 87,730,127 85,472,395 86,500,311 83,179,514 89,641,543 Unrestricted (deficit) (5,602,336) 3,052,522 6,537,745 8,266,707 9,574,524 Total governmental activities net position 506,613,012 526,508,418 534,499,020 545,748,142 555,052,649 Business-type activities:

Net investment in capital assets 23,039,783 21,676,512 22,430,867 22,118,026 21,585,781 Unrestricted (deficit) (2,376,682) (1,170,490) (1,527,797) (461,860) 398,874 Total business-type activities net assets 20,663,101 20,506,022 20,903,070 21,656,166 21,984,655 Primary Government:

Net investment in capital assets 447,525,004 459,660,013 463,891,831 476,419,947 477,422,363 Restricted 87,730,127 85,472,395 86,500,311 83,179,514 89,641,543 Unrestricted (deficit) (7,979,018) 1,882,032 5,009,948 7,804,847 9,973,398 Total primary government net assets 527,276,113 $ 547,014,440 $ 555,402,090 $ 567,404,308 $ 577,037,304 $ Source: City of Yorba Linda, Finance Department
Fiscal Year

City of Yorba Linda
Changes in Net Position
Last Ten Fiscal Years
(accrual basis of accounting)
-134-
2016 2017 2018 2019 2020
Expenses
Governmental activities:

General government $ 11,181,226 $ 10,794,754 $ 8,604,233 $ 7,182,245 $ 7,850,800 Public safety 10,194,206 10,751,963 11,691,912 11,839,819 12,455,656 Community development 3,307,460 3,076,508 9,363,144 2,864,767 3,329,740 Parks and recreation 6,829,957 7,401,076 7,535,284 7,431,280 6,762,170 Library - 3,967,009 - 4,746,418 5,262,202
Public works 13,659,070 22,728,098 11,202,747 21,174,891 19,646,992 Interest on long-term debt - - - - -
Total governmental activities expenses 45,171,919 54,752,399 52,364,329 55,239,420 55,307,560 Business-type activities:

Golf Course 5,692,893 6,043,094 6,092,497 6,709,630 6,298,218 Yorba Linda Center Catering 174,854 179,229 220,618 200,518 - Total business-type activities expenses 5,867,747 6,222,323 6,313,115 6,910,148 6,298,218 Total primary government expenses 51,039,666 60,974,722 58,677,444 62,149,568 61,605,778 Program Revenues
Governmental activities:

Charges for services
General government 975,797 1,053,695 1,127,014 1,479,021 4,399 Public safety 128,051 130,010 838 - 40,733
Community development 2,284,965 2,444,166 516,178 55,380 1,643,000 Parks and recreation 2,853,198 3,040,194 1,838,992 1,835,129 1,149,503 Library - - 110,951 130,000 90,262
Public works 1,573,551 349,656 189,317 329,930 221,495
Operating grants and contributions 1,850,120 1,972,296 3,938,022 3,923,715 5,136,854 Capital grants and contributions 3,687,861 4,917,936 3,011,719 12,158,579 7,025,870 Total governmental activities program revenues 13,353,543 13,907,953 10,733,031 19,911,754 15,312,116 Business-type activities:

Charges for services:

Golf Course 5,811,759 5,779,197 5,824,698 6,042,347 5,455,174 Yorba Linda Center Catering 184,185 170,462 209,615 195,062 - Total business-type activities program revenues 5,995,944 5,949,659 6,034,313 6,237,409 5,455,174 Total primary government program revenues 19,349,487 19,857,612 16,767,344 26,149,163 20,767,290 Net (expense)/revenue
Governmental activities (31,818,376) (40,844,446) (41,631,298) (35,327,666) (39,995,444) Business-type activities 128,197 (272,664) (278,802) (672,739) (843,044) Total net revenues (expenses) (31,690,179) (41,117,110) (41,910,100) (36,000,405) (40,838,488) Fiscal Year

City of Yorba Linda
Changes in Net Position
Last Ten Fiscal Years
(accrual basis of accounting) (continued)
-135-
2021 2022 2023 2024 2025
Expenses
Governmental activities:

General government 9,360,113 $ 10,455,564 $ 11,631,484 $ 13,665,478 $ 13,013,478 $ Public safety 11,755,722 13,188,544 13,731,482 14,209,525 15,067,594 Community development 2,705,644 3,412,017 3,847,863 4,645,214 6,134,207 Parks and recreation 6,623,647 11,422,317 17,569,992 16,229,130 14,240,029 Library 4,780,791 5,169,332 5,433,637 6,321,929 5,776,172 Public works 14,300,587 14,175,743 16,052,471 16,128,067 17,462,660 Interest on long-term debt 108,271 277,954 573,477 538,743 513,138 Total governmental activities expenses 49,634,775 58,101,471 68,840,406 71,738,086 72,207,278 Business-type activities:

Golf Course 6,695,753 9,262,348 9,149,857 9,839,362 10,799,778 Yorba Linda Center Catering - - - - -
Total business-type activities expenses 6,695,753 9,262,348 9,149,857 9,839,362 10,799,778 Total primary government expenses 56,330,528 67,363,819 77,990,263 81,577,448 83,007,056 Program Revenues
Governmental activities:

Charges for services
General government 10,769 - 8,063,303 8,621,252 9,746,309 Public safety 56,807 90,709 98,679 157,148 111,199
Community development 2,007,274 2,600,154 2,571,587 1,819,095 3,273,872 Parks and recreation 1,065,415 2,441,850 2,643,357 2,660,508 2,679,717 Library 15,390 176,212 247,887 278,722 235,190
Public works 304,666 346,179 358,196 296,086 284,090
Operating grants and contributions 3,474,747 5,361,712 7,655,338 4,009,219 3,053,286 Capital grants and contributions 5,418,821 6,921,650 5,775,097 12,202,200 7,606,390 Total governmental activities program revenues 12,353,889 17,938,466 27,413,444 30,044,230 26,990,053 Business-type activities:

Charges for services:

Golf Course 6,526,689 9,138,075 9,512,853 10,530,453 11,035,753 Yorba Linda Center Catering - - - - -
Total business-type activities program revenues 6,526,689 9,138,075 9,512,853 10,530,453 11,035,753 Total primary government program revenues 18,880,578 27,076,541 36,926,297 40,574,683 38,025,806 Net (expense)/revenue
Governmental activities (37,280,886) (40,163,005) (41,426,962) (41,693,856) (45,217,225) Business-type activities (169,064) (124,273) 362,996 691,091 235,975 Total net revenues (expenses) (37,449,950) (40,287,278) (41,063,966) (41,002,765) (44,981,250) Fiscal Year

City of Yorba Linda
Changes in Net Position
Last Ten Fiscal Years
(accrual basis of accounting) (continued)
-136-
2016 2017 2018 2019 2020
General Revenues and Other Changes in Net Position
Governmental activities:

Property taxes, levied for general purpose 22,256,451 $ 23,301,893 $ 24,724,246 $ 26,867,452 $ 27,909,436 $ Sales taxes 7,215,608 7,666,640 7,426,486 7,461,391 7,531,434 Franchise taxes 2,271,901 1,949,679 2,101,241 2,093,989 2,102,927 Transient occupancy taxes 488,437 482,652 487,217 498,253 390,641 Business licenses taxes 395,184 418,008 385,676 416,275 518,592 Other taxes 6,995,040 7,340,671 8,392,701 7,601,071 7,542,323 Motor vehicle in lieu, unrestricted 27,323 30,300 35,736 33,178 54,378 Investment income 559,845 562,730 5,448,994 3,414,409 3,799,085 Other 172,973 394,295 880,542 511,547 252,809
Gain on sale of capital assets - 294,375 14,257 10,759 3,106,643 Transfers (550,980) (12,248) - - (20,771,645)
Total governmental activities 39,831,782 42,428,995 49,897,096 48,908,324 32,436,623 Business-type activities:

Investment income - - - - -
Transfers 550,980 12,248 - - 20,771,645
Gain on sale of capital assets - - 4,065 - -
Total business-type activities 550,980 12,248 4,065 - 20,771,645 Total primary government 40,382,762 42,441,243 49,901,161 48,908,324 53,208,268 Changes in Net Position
Governmental activities 8,013,406 1,584,549 8,265,798 13,580,658 (7,558,821) Business-type activities 679,177 (260,416) (274,737) (672,739) 19,928,601 Total primary government 8,692,583 $ 1,324,133 $ 7,991,061 $ 12,907,919 $ 12,369,780 $ Note: * In fiscal year 2017-2018 the City began reporting library services separately from General Government.

Source: City of Yorba Linda, Finance Department
Fiscal Year

City of Yorba Linda
Changes in Net Position
Last Ten Fiscal Years
(accrual basis of accounting) (concluded)
-137-
2021 2022 2023 2024 2025
General Revenues and Other Changes in Net Position
Governmental activities:

Property taxes, levied for general purpose 29,540,612 $ 30,699,489 $ 32,870,894 $ 34,245,240 $ 35,710,412 $ Sales taxes 7,595,867 8,936,655 8,765,991 8,396,106 8,425,635 Franchise taxes 2,172,656 2,265,614 2,517,208 2,547,619 2,537,767 Transient occupancy taxes 311,017 497,046 541,747 554,637 513,544 Business licenses taxes 487,243 385,104 426,601 441,623 396,985 Other taxes 8,010,697 8,612,318 546,726 595,756 707,446 Motor vehicle in lieu, unrestricted 50,350 81,515 77,281 97,804 225,701 Investment income 718,564 (1,594,916) 1,780,988 4,100,541 4,612,488 Other 267,470 225,159 1,875,533 1,632,854 1,202,093
Gain on sale of capital assets 3,363,548 9,950,427 14,595 315,343 107,511 Transfers - - - 15,455 82,150
Total governmental activities 52,518,024 60,058,411 49,417,564 52,942,978 54,521,732 Business-type activities:

Investment income 43,292 (32,806) 11,732 77,460 174,664 Transfers - - - (15,455) (82,150)
Gain on sale of capital assets 9,301 - 22,320 - -
Total business-type activities 52,593 (32,806) 34,052 62,005 92,514 Total primary government 52,570,617 60,025,605 49,451,616 53,004,983 54,614,246 Changes in Net Position
Governmental activities 15,237,139 19,895,406 7,990,602 11,249,122 9,304,507 Business-type activities (116,471) (157,079) 397,048 753,096 328,489 Total primary government 15,120,668 $ 19,738,327 $ 8,387,650 $ 12,002,218 $ 9,632,996 $ Note: * In fiscal year 2017-2018 the City began reporting library services separately from General Government.

Source: City of Yorba Linda, Finance Department
Fiscal Year

City of Yorba Linda
Fund Balances of Governmental Funds
Last Ten Fiscal Years
(modified accrual basis of accounting)
-138-
2016 2017 2018 2019 2020
General Fund
Nonspendable 25,615,978 $ 25,360,804 $ 25,134,611 $ 24,183,522 $ 2,850,846 $ Committed 23,143,531 23,096,672 18,554,579 23,252,150 27,742,190 Restricted - - - - -
Assigned 2,810,864 6,026,646 3,198,889 2,115,847 2,208,551 Unassigned 4,694,175 3,952,237 3,936,830 4,953,048 3,755,960 Total General Fund 56,264,548 58,436,359 50,824,909 54,504,567 36,557,547 All Other Governmental Funds
Nonspendable 465 1,304 20,567 34,219 4,702
Restricted 83,854,496 87,562,146 89,319,318 86,530,414 68,696,921 Assigned - - - - -
Unassigned (1,988,163) (849,737) (794,022) (179,022) (725,130) Total All Other Governmental Funds 81,866,798 86,713,713 88,545,863 86,385,611 67,976,493 Total All Governmental Funds 138,131,346 $ 145,150,072 $ 139,370,772 $ 140,890,178 $ 104,534,040 $ Source: City of Yorba Linda, Finance Department
Fiscal Year

City of Yorba Linda
Fund Balances of Governmental Funds
Last Ten Fiscal Years
(modified accrual basis of accounting) (concluded)
-139-
2021 2022 2023 2024 2025
General Fund
Nonspendable 627,888 $ 86,578 33,115 $ 82,284 $ 119,379 $ Committed 31,713,494 31,849,609 26,109,298 27,118,359 24,219,889 Restricted - - - - -
Assigned 1,102,561 2,024,793 14,407,135 14,890,559 22,504,885 Unassigned 3,736,843 8,698,134 3,825,723 2,142,419 327,321 Total General Fund 37,180,786 42,605,651 44,428,734 44,233,621 47,171,474 All Other Governmental Funds
Nonspendable 4,611 - - 18,045 6,472
Restricted 87,730,127 85,472,395 86,500,311 83,179,514 89,641,543 Assigned - - - - 116,900
Unassigned (799,966) (330,625) (1,482,575) (5,043,699) (2,059,045) Total All Other Governmental Funds 86,934,772 85,141,770 85,017,736 78,153,860 87,705,870 Total All Governmental Funds 124,115,558 $ 127,747,421 $ 129,446,470 $ 122,387,481 $ 134,877,344 $ Source: City of Yorba Linda, Finance Department
Fiscal Year

City of Yorba Linda
Changes in Fund Balances of Governmental Funds
Last Ten Fiscal Years
(modified accrual basis of accounting)
-140-
2016 2017 2018 2019 2020
Revenues
Taxes 39,622,621 $ 41,311,999 $ 43,517,567 $ 44,938,431 $ 45,995,354 $ Licenses and permits 1,681,175 1,906,900 1,277,319 1,758,173 1,758,957 Intergovernmental 3,550,775 4,911,723 5,054,524 5,847,394 7,793,872 Charges for services 3,636,143 3,670,482 3,783,290 3,829,460 3,149,392 Investment Income 476,108 561,578 5,448,994 3,414,409 3,799,085 Fines and forfeitures 191,903 193,873 172,153 158,529 136,271 Contributions 851 - - - -
Developer Participation 2,278,589 1,284,622 1,336,048 3,794,795 2,916,798 Gain on sale of City property - 294,375 14,257 10,759 3,106,643 Miscellaneous 113,587 314,259 880,542 511,547 252,809
Total Revenues 51,551,752 54,449,811 61,484,694 64,263,497 68,909,181 Expenditures
Current:

General government 8,597,028 9,608,392 7,412,889 7,556,660 7,382,901 Public safety 10,111,264 10,665,634 11,601,058 11,774,157 12,451,068 Community development 3,116,057 2,932,425 9,004,086 3,027,458 4,923,127 Parks and recreation 5,603,750 6,216,676 6,098,032 6,652,263 8,447,644 Library - - 3,967,009 4,523,472 4,291,564
Public works 10,719,703 11,986,129 11,583,370 11,536,226 12,113,687 Capital outlay 10,497,334 10,776,488 17,803,173 14,937,875 36,668,311 Debt Service:

Principal retirement - - - - 490,000
Interest and fiscal charges - - - - 648,888
Bond issuance costs - - - 321,311 105,052
Total Expenditures 48,645,136 52,185,744 67,469,617 60,329,422 87,522,242 Excess of revenues over/(under) expenditures 2,906,616 2,264,067 (5,984,923) 3,934,075 (18,613,061) Other Financing Sources (Uses)
Transfers in 11,159,224 9,035,390 17,821,152 20,503,308 24,009,934 Transfers out (11,710,204) (9,047,638) (17,821,152) (20,503,308) (44,781,579) Long term debt issued - - - 15,892,798 7,611,000
Proceeds from sale of capital asset - - - - -
Proceeds from sale of City property - - - - -
Contributions to Successor Agency - - - - -
Contributions from Successor Agency 1,386,056 3,143,678 205,623 3,756,523 87,345 Total other financing sources (uses) 835,076 3,131,430 205,623 19,649,321 (13,073,300) Extraordinary gain/(loss) on dissolution
of redevelopment agency (Note 17) - - - - -
Net change in fund balances 3,741,692 $ 5,395,497 $ (5,779,300) $ 23,583,396 $ (31,686,361) $ Debt service as a percentage of noncapital expenditures 0.0% 0.0% 0.0% 0.7% 2.2% Fiscal Year
Note: * In fiscal year 2017-2018 the City began reporting library services separately from the General Government. In addition, debt service and related expenditures are reported in the library function on the basic financial statements.

City of Yorba Linda
Changes in Fund Balances of Governmental Funds
Last Ten Fiscal Years
(modified accrual basis of accounting) (concluded)
-141-
2021 2022 2023 2024 2025
Revenues
Taxes 47,277,203 $ 51,396,226 $ 53,732,469 $ 55,402,232 $ 58,038,098 $ Licenses and permits 1,905,891 2,502,333 2,446,906 1,733,683 1,975,771 Intergovernmental 6,441,439 9,560,743 9,243,632 7,385,411 14,108,674 Charges for services 3,178,690 4,555,316 5,145,799 5,550,776 5,205,123 Investment Income 718,569 (1,366,833) 1,780,987 4,100,543 4,612,494 Fines and forfeitures 63,000 120,332 141,666 198,924 157,666 Contributions - - - - -
Developer Participation 448,537 1,702,646 879,360 573,332 48,058 Gain on sale of City property 3,363,549 - - 315,343 -
Miscellaneous 1,167,358 307,478 1,945,048 1,719,273 2,461,303 Total Revenues 64,564,236 68,778,241 75,315,867 76,979,517 86,607,187 Expenditures
Current:

General government 9,918,063 9,419,419 9,989,048 10,902,474 12,019,941 Public safety 12,584,332 13,134,552 13,664,873 14,134,730 15,001,761 Community development 3,355,451 3,877,107 3,979,002 4,689,165 6,117,221 Parks and recreation 6,317,469 8,010,629 8,527,887 9,249,343 9,960,197 Library 5,638,179 5,787,704 5,611,607 6,371,104 6,362,619 Public works 13,327,507 13,613,147 14,931,872 14,841,889 14,883,335 Capital outlay 20,468,213 13,032,060 16,138,073 22,587,713 8,820,406 Debt Service:

Principal retirement - 8,151,000 698,195 727,915 630,000 Interest and fiscal charges 108,271 277,954 572,292 549,628 513,138 Bond issuance costs - - - - -
Total Expenditures 71,717,485 75,303,572 74,112,849 84,053,961 74,308,618 Excess of revenues over/(under) expenditures (7,153,249) (6,525,331) 1,203,018 (7,074,444) 12,298,569 Other Financing Sources (Uses)
Transfers in 22,610,921 14,431,285 16,057,651 23,738,572 9,767,343 Transfers out (22,610,921) (14,431,285) (16,057,651) (23,723,117) (9,685,193) Long term debt issued - - - - -
Proceeds from sale of capital asset - 10,157,193 14,595 - - Proceeds from sale of City property - - - - 109,144
Contributions to Successor Agency - - 481,436 - -
Contributions from Successor Agency - - - - -
Total other financing sources (uses) - 10,157,193 496,031 15,455 191,294 Extraordinary gain/(loss) on dissolution
of redevelopment agency (Note 17) - - - - -
Net change in fund balances (7,153,249) $ 3,631,862 $ 1,699,049 $ (7,058,989) $ 12,489,863 $ Debt service as a percentage of noncapital expenditures 0.2% 13.5% 2.0% 2.0% 1.8% Fiscal Year
Note: * In fiscal year 2017-2018 the City began reporting library services separately from General Government. In addition, debt service and related expenditures are reported in the library function on the basic financial statements.

City of Yorba Linda
Assessed Value and Estimated Actual Value of Taxable Property Last Ten Fiscal Years
-142-
Fiscal Year
Ended
June 30
2016 13,334,274,219 $ $ 147,399,256 $ (350,162,998) $ 13,481,673,475 2017 13,959,347,366 137,076,955 (210,599,989) 14,096,424,321 2018 14,716,674,476 148,335,423 (220,753,799) 14,865,009,899 2019 15,471,407,750 151,643,596 (211,377,405) 15,623,051,346 2020 16,112,175,947 181,515,582 (251,855,293) 16,293,691,529 2021 16,775,906,874 167,238,127 (269,590,593) 16,943,145,001 2022 17,350,569,091 175,408,871 (288,495,018) 17,525,977,962 2023 18,283,910,002 195,886,460 (293,156,599) 18,479,796,462 2024 19,255,427,531 196,829,323 (291,777,989) 19,452,256,854 2025 20,206,536,488 221,137,903 (281,719,317) 20,427,674,391 (2) Total includes Nonunitary Taxable Assessed Values.

Note:

Source: HdL Coren and Cone, Orange County Assessor Combined Tax Rolls In 1978, the voters of the State of California passed Proposition 13 which limited property taxes to a total maximum rate of 1% based upon the assessed value of the property being taxed. Each year the assessed value of property may be increased by an inflation factor (limited to a maximum increase of 2%). With few exceptions, property is only reassessed at the time that it is sold to a new owner. At that point, the new assessed value is reassessed at the purchase price of the property sold. The assessed valuation data shown above represents the only data currently available with respect to the actual market value of taxable property and is subject to the limitations described above.
(1) Exemptions are netted against the individual property categories.

Secured Unsecured Exemptions (1) Value (2)
Less: Assessed
Taxable

City of Yorba Linda
Direct and Overlapping Property Tax Rates (Rate per $100 of assessed value) Last Ten Fiscal Years -143-
2016 2017 2018 2019 2020 2021 2022 2023 2024 2025
Basic Levy (1) 1.00000 1.00000 1.00000 1.00000 1.00000 1.00000 1.00000 1.00000 1.00000 1.00000Brea Olinda Unified 0.02292 0.02298 0.02325 0.02370 0.02291 0.02489 0.02376 0.02412 0.02198 0.02667Metropolitan Water District 0.00350 0.00350 0.00350 0.00350 0.00350 0.00350 0.00350 0.00350 0.00350 0.00700N. OC Community College 2002 Bond Series #2003B 0.00000 0.00000 0.00000 0.00001 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000N. Orange County Community College 0.03043 0.02885 0.02927 0.02828 0.02409 0.03198 0.02877 0.02778 0.01715 0.01735Orange USD 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.02533 0.02443Placentia Yorba Linda Unified 0.05665 0.05475 0.05529 0.05261 0.04848 0.06032 0.04849 0.04641 0.04236 0.03409Rancho Santiago Community College 0.03063 0.02999 0.03013 0.02875 0.02818 0.02768 0.02652 0.02738 0.02666 0.02596Total Direct & Overlapping (2) Tax Rates 1.14413 1.14007 1.14144 1.16370 1.15004 1.16501 1.14760 1.15474 1.13698 1.13550City's share of 1% Levy per Prop 13 (3) City 0.12480 0.12480 0.10625 0.10625 0.10625 0.10625 0.10625 0.10625 0.10625 0.10625Library 0.05525 0.05525 0.05570 0.05570 0.05570 0.05570 0.05570 0.05570 0.05570 0.05570 Total City Direct Rate 0.18005 0.18005 0.16195 0.16195 0.16195 0.16195 0.16195 0.16195 0.16195 0.16195Redevelopment Rate (4)Total Direct Rate (5) 0.13468 0.13507 0.13557 0.13552 0.13575 0.13628 0.13639 0.13682 0.13704 0.13696(3) City's Share of 1% Levy is based on the City's share of the general fund tax rate area with the largest net taxable value within the city. ERAF general fund tax shifts may not be included in tax ratio figures.(4) Redevelopment Rate is based on the largest RDA tax rate area and only includes rate(s) from indebtedness adopted prior to 1989 per California State statue. RDA direct and overlapping rates are applied only to the incremental property values. The approval of ABX1 26 eliminated Redevelopment from the State of California for the fiscal year 2012/13 and years thereafter.(5) Total Direct Rate is the weighted average of all individual direct rates applied to by the government preparing the statistical section information and excludes revenues derived from obligations are assumed to have been resolved during 2012/13. For the purposes of this report, residual revenue is assumed to be distributed to the City in the same proportions are general fund revenue.aircraft. Beginning in 2013/14 the Total Direct Rate no longer includes revenue generated from the former redevelopment tax rate areas. Challenges to recognized enforceable (1) In 1978, the voters of the State of California passed Proposition 13 which limited property taxes to a total maximum rate of 1% based upon the assessed value of the property being taxed. Each year the assessed value of property may be increased by an inflation factor (limited to a maximum increase of 2%). With few exceptions, property is only reassessed at the time that it is sold to a new owner. At that point, the new assessed value is reassessed at the purchase price of the property sold. The assessed valuation data shown above represents the only data currently available with respect to the actual market value of taxable property and is subject to the limitations described above.(2) Overlapping rates are those of local and county governments that apply to property owners within the City. Not all overlapping rates apply to all city property owners.

City of Yorba Linda
Principal Property Taxpayers
Current Year and Nine Years Ago
-144-
Percent of Percent of
Total City Total City
Taxable Taxable Taxable Taxable
Assessed Assessed Assessed Assessed
Value Value Value Value
BRYANT AT YORBA LINDA $ 212,641,919 1.04% - $ 0.00%
Savi Ranch Property Holdings LLC 97,802,604 0.48% - 0.00% Savi Ranch Group LLC 48,002,591 0.23% - 0.00%
Lennar Homes of California LLC 43,758,000 0.21% - 0.00% Romanov Group LLC 38,668,456 0.19% - 0.00%
YL Pines LLC 37,867,216 0.19% 32,137,577 0.24%
Henry's SPE I LLC 31,347,140 0.15% - 0.00%
Eastlake Commercial 2007 LLC 28,686,784 0.14% 24,698,764 0.18% St. Joseph Heritage Healthcare 27,442,272 0.13% - 0.00% Trico-Savi Business Park LP 25,742,257 0.13% 22,832,164 0.17% RRE Yorba Linda Holdings LLC - 0.00% 85,000,000 0.63%
Savi Technology Center Props Owner - 0.00% 62,202,307 0.46% Bridgemark Corporation - 0.00% 40,795,403 0.30%
Savi Ranch 1690 Inc - 0.00% 35,349,066 0.26%
St Jude Hospital Yorba Linda - 0.00% 29,527,487 0.22%
Wailea Property Partners LLC - 0.00% 22,964,762 0.17%
Toll California III L P - 0.00% 22,031,568 0.16%
Top Ten Totals $ 591,959,239 2.90% $ 377,539,098 2.80%
City Totals $ 20,427,674,391 $ 13,481,673,475
Source: HdL Coren and Cone, Orange County Assessor 2015/16 and 2024/25 Tax Rolls 2025 2016

City of Yorba Linda
Property Tax Levies and Collections
Last Ten Fiscal Years
-145-
Fiscal
Year
Ended
June 30
2016 27,926,587 $ 27,285,154 $ 97.703% 201,624 $ 27,486,778 $ 98.425% 2017 28,894,519 28,539,922 98.773% 170,053 28,709,974 99.361% 2018 31,244,974 30,898,210 98.890% 116,309 31,014,519 99.262% 2019 32,504,590 32,189,975 99.032% 124,953 32,314,928 99.417% 2020 33,288,749 32,965,561 99.029% 135,497 33,101,058 99.436% 2021 34,706,969 34,431,243 99.206% 236,450 34,667,693 99.887% 2022 36,437,371 35,967,667 98.711% 257,528 36,225,195 99.418% 2023 38,796,303 38,367,984 98.896% 242,798 38,610,781 99.522% 2024 40,463,528 40,101,727 99.106% 281,080 40,382,807 99.801% 2025 40,463,528 40,101,727 99.106% 281,080 40,382,807 99.801% (1) Total amount of delinquent taxes collected in each fiscal year; information regarding levy year to which delinquent tax collections pertain is not provided by the Orange County Auditor- Controller.

Source: Orange County Auditor- Controller
Fiscal Year of Levy Collections in
Amount of Levy
Total Collections to Date
Percent
Years (1) Amount of Levy
Subsequent
Collected within the
Taxes Levied
for the Percent
Fiscal Year

City of Yorba Linda
Ratios of Outstanding Debt by Type Last Ten Fiscal Years -146-
Fiscal Year Lease Total Percentage Calendar Personal
Ended Revenue Subscription Loan Primary of Personal Debt Per Year Income Population June 30 Financings Liability Payable Government (1) Income Capita 2016 - $ - $ - $ - $ n/a n/a 2015 3,158,626,000 $ 67,055 2017 - - - - n/a n/a 2016 3,213,873,000 67,6372018 - - - - n/a n/a 2017 3,250,126,000 67,8902019 15,857,373 (2) - - 15,857,373 0.46% 230.80 2018 3,453,929,000 68,706 2020 22,914,112 (3) - - 22,914,112 0.62% 333.78 2019 3,668,872,000 68,650 2021 22,463,372 - - 22,463,372 0.60% 331.09 2020 3,772,935,000 67,846 2022 13,100,000 - 1,125,938 14,225,938 0.37% 211.59 2021 3,838,762,000 67,2332023 13,485,326 - 881,416 14,366,742 0.35% 214.21 2022 4,130,949,000 67,0682024 12,821,065 225,326 633,679 13,680,070 0.31% 207.00 2023 4,372,276,000 66,0872025 12,126,804 93,773 382,687 12,509,491 0.28% 188.77 2024 4,523,591,000 66,267 Note: (1) Details regarding the City of Yorba Linda's outstanding debt can be found in the notes to the financial Statements. (2) In December 2018, the Yorba Linda Municipal Financing Authority issued $14,645,000 of lease revenuebonds to fund a portion of the construction costs of the new Yorba Linda Public Library facility.(3) In June 2020, the Yorba Linda Municipal Financing Authority issued $7,611,000 through a privateplacement lease financing with Sterling National Bank to fund a portion of the construction costs of the newCultural Arts Center facility.

Business-type
Governmental Activities Activities

City of Yorba Linda
Ratios of General Bonded Debt Outstanding
Last Ten Fiscal Years
-147-
Fiscal Year Lease Percent of
Ended Revenue Assessed Per
June 30 Financing (2) (3) Total (1) Value (4) Capita
2016 - $ - $ - -
2017 - - - -
2018 - - - -
2019 15,857,373 15,857,373 0.10% 231
2020 22,914,112 22,914,112 0.14% 334
2021 22,463,372 22,463,372 0.13% 331
2022 13,100,000 13,100,000 0.07% 195
2023 13,485,326 13,485,326 0.07% 201
2024 12,821,065 12,821,065 0.07% 194
2025 12,126,804 12,126,804 0.06% 183
Note: (1) Details regarding the City of Yorba Linda's outstanding debt can be found in the notes to the financial statements.
(2) In December 2018, the Yorba Linda Municipal Financing Authority issued $14,645,000 of lease revenue bonds to fund a portion of the construction costs of the new Yorba Linda Public Library facility.
(3) In June 2020, the Yorba Linda Municipal Financing Authority issued $7,611,000 through a private placement lease financing with Sterling National Bank to fund a portion of the construction costs of the new Cultural Arts Center facility.
(4) Assessed value has been used because the actual value of taxable property is not readily available in the State of California.

Source: City of Yorba Linda Finance Department

City of Yorba Linda
Direct and Overlapping Debt
Last Ten Fiscal Years
-148-
2024-2025 Assessed Valuation: $20,426,195,010
Total Debt City's Share of
6/30/25 % Applicable (1) Debt 6/30/25
OVERLAPPING TAX AND ASSESSMENT DEBT :

Metropolitan Water District 17,155,000 $ 0.502% 86,118 $ North Orange County Joint Community College District 275,134,676 11.059% 30,427,144 Rancho Santiago Community College District 132,145,756 0.431% 569,548 Brea Unified School District 3,647,036 0.095% 3,465
Orange Unified School District 275,590,000 0.927% 2,554,719 Placentia-Yorba Linda Unified School District 189,367,472 48.884% 92,570,395 Placentia-Yorba Linda Unified School District Community Facilities District No. 1 3,720,000 100.000% 3,720,000 TOTAL OVERLAPPING TAX AND ASSESSMENT DEBT $ 129,931,389

DIRECT AND OVERLAPPING GENERAL FUND DEBT
Orange County General Fund Obligations 429,065,000 $ 2.520% 10,812,438 $ Orange County Board of Education Certificates of Participation 9,120,000 2.520% 229,824 North Orange County Regional Occupation Program Certificates of Participation 6,880,000 11.374% 782,531 Brea-Olinda Unified School District 3,715,000 0.095% 3,529 Orange Unified School District Benefit Obligations 53,905,000 0.927% 499,699 Orange Unified School District Pension Obligation Bonds 8,175,000 0.927% 75,782 Placentia-Yorba Linda Unified School District Certificates of Participation 75,175,000 48.884% 36,748,547 City of Yorba Linda General Fund Obligations 100.000% 11,300,000 11,300,000 TOTAL DIRECT AND OVERLAPPING GENERAL FUND DEBT 60, $ 452,350 OVERLAPPING TAX INCREMENT DEBT (Successor Agencies): $ 100% 16,489,931 16,489,931 $ TOTAL DIRECT DEBT $ 11,300,000
TOTAL OVERLAPPING DEBT $ 195,573,670
COMBINED TOTAL DEBT $ (2) 206,873,670
(1)
(2)
Ratios to 2023-24 Assessed Valuation
Direct Debt ($11,300,000)…....................................................................... 0.06% Total Direct and Overlapping Tax and Assessment Debt…............................. 0.64% Combined Total Debt….............................................................................. 1.01% Ratios to Redevelopment Successor Agency Incremental Valuation ($3,559,311,769):

Overlapping Tax Increment Debt 0.46%
KD: ($600)
Excludes tax and revenue anticipation notes, enterprise revenue, mortgage revenue, and non-bonded capital lease obligations.

The percentage of overlapping debt applicable to the city is estimated using taxable assessed property value. Applicable percentages were estimated by determining the portion of the overlapping district's assessed value that is within the boundaries of the city divided by the district's total taxable assessed value.

City of Yorba Linda
Legal Debt Margin Information
Last Ten Fiscal Years
-149-
Legal Debt Margin Calculation for the Current Year
Assessed value $ 20,427,674,391
Conversion percentage 25%
Adjusted assessed value 5,106,918,598
Debt limit (15% of adjusted assessed value) 766,037,790 Debt applicable to limit -
Legal debt margin - Current Year $ 766,037,790
Fiscal
Year
2016 505,562,755 $ - $ 505,562,755 $ 0.0%
2017 528,615,912 - 528,615,912 0.0%
2018 557,437,871 - 557,437,871 0.0%
2019 585,864,425 - 585,864,425 0.0%
2020 611,013,432 - 611,013,432 0.0%
2021 635,367,938 - 635,367,938 0.0%
2022 657,224,174 - 657,224,174 0.0%
2023 692,992,367 - 692,992,367 0.0%
2024 729,459,632 - 729,459,632 0.0%
2025 766,037,790 - 766,037,790 0.0%
Source: City of Yorba Linda Finance Department
Limit to Limit
Debt as
Percentage
Margin of Limit
Debt
Debt
Applicable Debt
Legal

City of Yorba Linda
Demographic and Economic Statistics - Last Ten Calendar years Last Ten Fiscal Years
-150-
Personal Per Capita
Calendar Income Personal Unemployment Median % of Pop 25+ with % of Pop 25+ with Year Population (1,000s) Income Rate Age High School Degree Bachelor's Degree 2016 67,890 3,213,873 $ 47,339 $ 3.5% 42.8 95.5% 51.4%
2017 69,121 3,250,126 47,021 3.3% 42.9 95.8% 52.0%
2018 68,706 3,453,929 50,271 2.7% 43.3 95.4% 53.2%
2019 68,650 3,668,872 53,443 2.6% 43.5 95.5% 53.4%
2020 67,846 3,772,935 55,610 7.2% 44.2 95.5% 54.1%
2021 67,233 3,838,762 57,096 4.9% 43.9 95.8% 53.8%
2022 67,068 4,130,949 61,593 2.8% 44.3 95.6% 53.6%
2023 66,087 4,372,276 66,159 3.1% 44.3 96.0% 55.2%
2024 66,267 4,523,591 68,263 3.9% 44.7 96.2% 56.2%
Source: HdL Coren and Cone

City of Yorba Linda
Principal Employers
Current and Seven Years Ago
-151-
Percentage Percentage
of Total City of Total City
Employer Employees Employment Employees Employment
Costco Wholesale Corporation # 445 299 2.93% 293 4.00%
Bayshire Yorba Linda 177 1.73% - 0.00%
Nobel Biocare U S A, L L C 177 1.73% 269 3.67%
Euroline Steel Windows 153 1.50% - 0.00%
Friends Church Yorba Linda 124 1.21% - 0.00%
Coldwell Banker 118 1.15% 118 1.61%
So CA Permanente Medical Group 111 1.09% 55 0.75%
Jondo Ltd. 103 1.01% - 0.00%
Beverage Visions, LLC 100 0.98% - 0.00%
Office Solutions Business 100 0.98% 98 1.34%
Vons Grocery Co #3069 99 0.97% 86 1.17%
Bristol Farms 87 0.85% - 0.00%
Trader Joe's #176 86 0.84% 50 0.68%
Chick-Fil-A At Yorba Linda Fsr 85 0.83% - 0.00%
Sunrise of Yorba Linda 84 0.82% 42 0.57%
Cobra Engineering 80 0.78% 71 0.97%
White House Catering Inc 85 0.83% 75 1.02%
In-N-Out Burgers #373 75 0.73% - 0.00%
Target Store T-3445 69 0.68% 70 0.96%
Stater Bros Market #60 67 0.66% 70 0.96%
Sprouts Farmers Market 66 0.65% 78 1.06%
2,345 22.94% 1,375 18.77%
Note: The City of Yorba Linda issued financial statements, but not a ACFR, prior to 2016. Data is therefore not available for this table prior to 2016.

Source: City of Yorba Linda, Finance Department
2025 2016

City of Yorba Linda
Full-Time Equivalent City Government Employees by Function Last Ten Fiscal Years
-152-
Function/Program 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 General Government
City Council 5.00 5.00 5.00 5.00 5.00 5.00 5.00 5.00 5.00 5.00 Administration 9.00 9.00 9.96 9.48 10.25 10.73 17.45 17.55 16.96 16.96 City Clerk 3.00 3.00 3.00 3.00 3.48 3.48 3.48 3.48 3.48 3.48 Finance 6.00 6.00 6.50 6.75 6.48 6.48 6.75 6.75 6.75 6.75 Community Development
Planning 6.20 6.20 6.98 6.98 6.50 6.50 6.50 6.50 6.50 6.50 Building 8.70 8.70 10.30 10.30 11.30 11.30 11.30 10.30 10.80 10.80 Community Preservation 3.25 3.25 3.20 3.20 3.20 3.20 3.20 3.20 3.10 3.10 NPDES 0.30 - - - - - - - - 0.30
Public Works
Administration/Engineering 6.65 6.65 6.75 7.71 7.75 7.75 8.45 8.60 8.65 8.65 Maintenance 10.04 10.04 10.04 10.04 11.04 11.04 11.04 11.04 10.94 10.94 NPDES 1.25 1.25 1.25 1.25 1.35 1.35 1.35 1.35 1.45 1.45 Landscape Assessment Dist 3.96 3.96 3.96 3.96 5.82 5.82 6.61 7.70 7.77 7.77 Parks & Recreation
Administration 2.95 2.95 2.80 2.80 2.48 2.48 4.49 4.12 4.60 4.60 Recreation 29.91 29.91 32.51 32.51 32.95 36.94 32.98 32.98 39.50 39.50 Parks Maintenance 8.85 8.85 9.05 9.05 10.05 10.05 9.05 9.40 9.41 9.41 Facilities Maintenance 2.20 2.20 2.40 2.40 2.75 3.75 3.40 3.52 2.75 2.75 Library 31.55 31.55 31.32 31.32 31.81 33.15 33.15 35.95 35.95 35.95 Total 138.81 145.02 138.81 145.75 152.21 159.02 164.20 167.44 173.61 173.61 Source: City of Yorba Linda

City of Yorba Linda
Operating Indicators by Function
Last Ten Fiscal Years
-153-
2016 2017 2018 2019 2020 2021 2022 2023 2024 2025
Parks & Recreation
Number of participants 9,356 11,331 10,162 10,395 6,183 6,116 12,770 14,211 14,418 14,279 Number of facility rentals 1,958 1,973 1,826 1,492 902 329 3,016 2,836 9,671 14,075 Teams in league events 175 148 144 137 148 145 185 164 107 102 Theatrical Performances Tickets Sold 4,079
Police (1)
Calls for Service 18,162 19,922 22,125 20,158 18,666 17,766 18,437 17,767 24,654 23,141 Arrests 458 717 442 470 902 629 632 682 620 804
Moving Citations 2,808 1,910 1,728 1,776 1,542 1,465 1,253 2,275 1,247 2,637 Crime reports 2,705 2,541 2,640 2,715 2,523 233 2,434 2,205 2,370 2,031 Parking citations 419 720 1,001 842 566 264 347 531 697 1312 Public Works (2)
Street resurfacing (# streets) 173 173 182 151 139 292 135 267 149 37 Library
Attendance in Library (door count) 328,646 328,646 276,051 284,628 185,038 83,346 374,333 473,593 469,215 464,597 Number of items checked out 881,283 881,283 938,109 1,044,225 799,631 620,161 1,130,025 1,329,559 1,419,607 1,462,983 Number of programs 721 721 961 930 619 89 33,926 919 939 1,157 Golf Course
Number of rounds played 55,483 55,483 60,355 59,237 52,804 67,251 64,716 58,872 62,796 63,332 Fiscal Year

City of Yorba Linda
Capital Asset Statistics by Function/Program
Last Ten Fiscal Years
-154-
2016 2017 2018 2019 2020 2021 2022 2023 2024 2025
Parks & Recreation
Municipal Parks 30 32 33 33 33 33 33 33 33 33
Gyms 2 2 2 2 2 2 2 2 2 2
Community Center 1 1 1 1 1 1 1 1 1 1
Horse Arena 1 1 1 1 1 1 1 1 1 1
Municipal Golf Course 1 1 1 1 1 1 1 1 1 1
Arts Center 1 1 1 1 1
Museum 1 1 1 1 1 1 1 1 1 1
Library
Library Facility 1 1 1 1 1 1 1 1 1 1
Police
Stations 1 1 1 1 1 1 1 1 1 1
Public Works
Streets (centerline miles) 77.84 71.48 63.72 63.5 80.95 69.98 71.18 34.84 70.74 214.7 Street Lights 5,756 6,096 6,139 6,139 6,139 6,139 6,171 6,171 6,171 6,171 Traffic Signals 61 64 62 64 65 65 67 67 66 66
Source: City of Yorba Linda, Finance Department
Fiscal Year

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Tel. 909-889-0871 | www.ramscpa.net | 735 E. Carnegie Dr. Suite 100, San Bernardino, CA 92408

CERTIFIED PUBLIC ACCOUNTANTS
-1-
June 2, 2026
To the Honorable City Council
City of Yorba Linda, California
We have audited the financial statements of the City of Yorba Linda (the entity) as of and for the year ended June 30, 2025, and have issued our report thereon dated June 2, 2026. Professional standards require that we advise you of the following matters relating to our audit.

Our Responsibility in Relation to the Financial Statement Audit As communicated in our engagement letter dated April 24, 2025, our responsibility, as described by professional standards, is to form and express opinions about whether the financial statements that have been prepared by management with your oversight are presented fairly, in all material respects, in accordance with accounting principles generally accepted in the United States of America. Our audit of the financial statements does not relieve you or management of your respective responsibilities.

Our responsibility, as prescribed by professional standards, is to plan and perform our audit to obtain reasonable, rather than absolute, assurance about whether the financial statements are free of material misstatement. An audit of financial statements includes consideration of the system of internal control over financial reporting as a basis for designing audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity’s internal control over financial reporting. Accordingly, as part of our audit, we considered the system of internal control of the entity solely for the purpose of determining our audit procedures and not to provide any assurance concerning such internal control.

We are also responsible for communicating significant matters related to the audit that are, in our professional judgment, relevant to your responsibilities in overseeing the financial reporting process.

However, we are not required to design procedures for the purpose of identifying other matters to communicate to you.

Planned Scope and Timing of the Audit
We conducted our audit consistent with the planned scope and timing we previously communicated to you.

Compliance with All Ethics Requirements Regarding Independence The engagement team, others in our firm, as appropriate, and our firm have complied with all relevant ethical requirements regarding independence.

We have evaluated whether certain nonattest services performed by our firm during the audit have created a significant threat to our independence in relation to the entity. We have identified a threat to our independence (preparation of the entity’s financial statements, creating a self-review threat) that if not reduced to an acceptable level, would impair our independence. In order to reduce the threat to an acceptable level, we have applied the following safeguard:

Prior to the issuance of the entity’s financial statements, another partner or manager, independent of the engagement, will review the financial statements.

-2-
Significant Risks Identified
We have identified the possibility of the following significant risks:

Management's override of internal controls over financial reporting – Management override of internal controls is the intervention by management in handling financial information and making decisions contrary to internal control policy.

Revenue recognition – Revenue recognition is a generally accepted accounting principle that refers to the conditions under which an entity can recognize a transaction as revenue. Auditing standards indicate that recognizing revenue is a presumed fraud risk and usually classified as a significant risk in most audits.

These significant risks are presumptive in most audits and merit attention by the auditors due to the direct impact over financial reporting and internal control processes. Although identified as significant risks, we noted no matters of management override of controls or deviations from generally accepted accounting principles which caused us to modify our audit procedures or any related matters which are required to be communicated to those charged with governance due to these identified risks.

Qualitative Aspects of the Entity’s Significant Accounting Practices Significant Accounting Policies
Management has the responsibility to select and use appropriate accounting policies. A summary of the significant accounting policies adopted by the entity is included in Note 1 to the financial statements. “The City adopted GASB Statement No. 101, Compensated Absences during 2025. No matters have come to our attention that would require us, under professional standards, to inform you about (1) the methods used to account for significant unusual transactions and (2) the effect of significant accounting policies in controversial or emerging areas for which there is a lack of authoritative guidance or consensus.

Significant Accounting Estimates and Related Disclosures Accounting estimates and related disclosures are an integral part of the financial statements prepared by management and are based on management’s current judgments. Those judgments are normally based on knowledge and experience about past and current events and assumptions about future events. Certain accounting estimates are particularly sensitive because of their significance to the financial statements and because of the possibility that future events affecting them may differ markedly from management’s current judgments.

The most sensitive accounting estimates affecting the entity’s financial statements are:

Management’s estimate of the net pension liability and related deferred inflows and outflows of resources are based on actuarial reports by independent actuaries. We evaluated the key factors and assumptions used to develop the estimate in determining that it is reasonable in relation to the basic financial statements taken as a whole and in relation to the applicable opinion units.

Management’s estimate of the liability for other post-employment benefits (OPEB) and related deferred inflows and outflows of resources are based on actuarial reports provided by independent actuaries. We evaluated the key factors and assumptions used to develop the estimate in determining that it is reasonable in relation to the basic financial statements taken as a whole and in relation to the applicable opinion units.

-3-
Management’s estimate of the modified approach for infrastructure assets are based on the pavement management program by independent consultant. We evaluated the key factors and assumptions used to develop the estimate in determining that it is reasonable in relation to the basic financial statements taken as a whole and in relation to the applicable opinion units.

Financial Statement Disclosures
Certain financial statement disclosures involve significant judgment and are particularly sensitive because of their significance to financial statement users.

The most sensitive disclosures affecting the entity’s financial statements relate to:

The disclosure of fair value of investments in the basic financial statements represents amounts susceptible to market fluctuations.

The disclosure of capital assets (and related accumulated depreciation) in the basic financial statements is based on historical information which could differ from actual useful lives of each capitalized item.

The disclosure of net pension liability and related deferred inflows and outflows of resources in the basic financial statements is based on actuarial assumptions. Actual future liabilities and actuarial deferred inflows and outflows may vary from disclosed estimates.

The disclosures of the other post-employment benefits (OPEB) liability and related deferred inflows and outflows of resources in the basic financial statements is based on actuarial assumptions.

Actual future liabilities and actuarial deferred inflows and outflows may vary from disclosed estimates.

The disclosure of leases and subscription liabilities, right-to-use assets, and asset amortization in the basic financial statements is based on certain terms and assumptions in the agreements which could differ from actual amounts.

Significant Difficulties Encountered during the Audit
We encountered no significant difficulties in dealing with management relating to the performance of the audit.

Uncorrected and Corrected Misstatements
For purposes of this communication, professional standards require us to accumulate all known and likely misstatements identified during the audit, other than those that we believe are trivial, and communicate them to the appropriate level of management. Further, professional standards require us to also communicate the effect of uncorrected misstatements related to prior periods on the relevant classes of transactions, account balances or disclosures, and the financial statements as a whole and each applicable opinion unit. There were no uncorrected misstatements noted.

In addition, professional standards require us to communicate to you all material, corrected misstatements that were brought to the attention of management as a result of our audit procedures. Attachment A reflects all misstatements that we identified as a result of our audit procedures that were brought to the attention of, and corrected by, management.

-4-
Disagreements with Management
For purposes of this letter, professional standards define a disagreement with management as a matter, whether or not resolved to our satisfaction, concerning a financial accounting, reporting, or auditing matter, which could be significant to the entity’s financial statements or the auditor’s report. No such disagreements arose during the course of the audit.

Representations Requested from Management
We have requested certain written representations from management, which are included in the attached letter dated June 2, 2026.

Management’s Consultations with Other Accountants
In some cases, management may decide to consult with other accountants about auditing and accounting matters. Management informed us that, and to our knowledge, there were no consultations with other accountants regarding auditing and accounting matters.

Other Significant Matters, Findings, or Issues
In the normal course of our professional association with the entity, we generally discuss a variety of matters, including the application of accounting principles and auditing standards, significant events or transactions that occurred during the year, operating and regulatory conditions affecting the entity, and operational plans and strategies that may affect the risks of material misstatement. None of the matters discussed resulted in a condition to our retention as the entity’s auditors.

Other Information Included in Annual Reports
Pursuant to professional standards, our responsibility as auditors for other information, whether financial or nonfinancial, included in the entity’s annual reports, does not extend beyond the information identified in the audit report, and we are not required to perform any procedures to corroborate such other information.

However, in accordance with such standards, we have:

Read the transmittal letter and statistical section and considered whether a material inconsistency existed between the other the information and the basic financial statements, or the other information otherwise appears to be materially misstated. Our opinions on the basic financial statements do not cover the other information, and we do not express an opinion or any form of assurance thereon.

Our responsibility also includes communicating to you any information which we believe is a material misstatement of fact. Nothing came to our attention that caused us to believe that such information, or its manner of presentation, is materially inconsistent with the information, or manner of its presentation, appearing in the financial statements.

This report is intended solely for the information and use of the City Council and management of the entity and is not intended to be and should not be used by anyone other than these specified parties.

Very truly yours,

Client: CIT0050 - City of Yorba Linda
Engagement: 2025 - City of Yorba Linda
Period Ending: 6/30/2025
Trial Balance: 3000.00 - Government Fund Trial Balance
Workpaper: 3700.01 - Combined Journal Entries Report
Fund Level: All
Index: All
Account Description W/P Ref Debit Credit
5600.10
501-5010480-427800 BOND/INTEREST 418.00
501-5010480-427800 BOND/INTEREST 6,790.00
501-5010000-221350 INTEREST PAYABLE 418.00
501-5010480-424870 GC CART & EQUIP LOAN PYMTS 6,790.00
Total 7,208.00 7,208.00
5600.10
702-7020000-221270 BOND PAY 98 TAB'S ACCRET VAL 2,978,427.75 702-7020900-427970 GASB 34 DEBT SERV/PRINCIPAL 2,978,427.75 Total 2,978,427.75 2,978,427.75
5600.35
902-9020000-509000 FUND BALANCE UNRESERVED 7,204.00
902-9020000-116340 ACCUM DEPR-SBITA 7,204.00
Total 7,204.00 7,204.00
3700.05
702-7020000-221220 BONDS PAYABLE 98 TAB'S 996,572.25
702-7020000-221270 BOND PAY 98 TAB'S ACCRET VAL 245,284.00 902-9020000-221200 BONDS PAYABLE 30,000.00
702-7020900-427970 GASB 34 DEBT SERV/PRINCIPAL 996,572.25 702-7020900-427970 GASB 34 DEBT SERV/PRINCIPAL 245,284.00 902-9021091-427970 GASB 34 DEBT SERV/PRINCIPAL 30,000.00 Total 1,271,856.25 1,271,856.25
3700.10
205-2050000-113240 NOTE REC-EVERGREEN VILLAS 72,154.83
205-2050000-227850 DEFERRED REVENUE 72,154.83
Total 72,154.83 72,154.83
3700.15
403-4030000-101100 FUND CASH 240,000.00
501-5010000-224150 DUE TO OTHER FUNDS 240,000.00
403-4030000-114150 DUE FROM OTHER FUNDS 240,000.00
240,000.00
480,000.00 480,000.00
5200.10
316,465.04
316,465.04
316,465.04 316,465.04
Adjusting Journal Entries JE # 101
To break out interest expense and record interest accrual Adjusting Journal Entries
501-5010000-101100 FUND CASH
Total
Adjusting Journal Entries JE # 205
AJE to adjust for GASB 101 considerations
902-9020000-509000 FUND BALANCE UNRESERVED
902-9020000-221500 COMPENSATED ABSENCES PAYABLE
Total
Adjusting Journal Entries JE # 201
To adjust variances in debt
Adjusting Journal Entries JE # 103
To reclass accreted interest payment to reduce liability on the books Adjusting Journal Entries JE # 202
To adjust variance in Note Receivable-Evergreen.

Adjusting Journal Entries JE # 203
To record the receipt of BGGC payment of Debt to MPD fund Adjusting Journal Entries JE # 104
To correct cliet SBITA AJE to agree amortization expense to debtbook. 1 of 1

June 2, 2026
Rogers, Anderson, Malody & Scott, LLP
This representation letter is provided in connection with your audit of the financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of City of Yorba Linda (the entity) which compromise the statement of financial position as of June 30, 2025, and the respective change in financial position and, where applicable, cash flows for the year then ended, and the related notes to the financial statements, for the purpose of expressing opinions on whether the financial statements of the various opinion units are presented fairly, in all material respects, in accordance with accounting principles generally accepted for governments in the United States of America (U.S. GAAP).

Certain representations in this letter are described as being limited to matters that are material. Items are considered material, regardless of size, if they involve an omission or misstatement of accounting information such that, in the light of surrounding circumstances, there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a reasonable user based on the financial statements.

We confirm that, to the best of our knowledge and belief, having made such inquiries as we considered necessary for the purpose of appropriately informing ourselves as of June 2, 2026:

Financial Statements
• We have fulfilled our responsibilities, as set out in the terms of the audit engagement letter dated April 24, 2025, for the preparation and fair presentation of the financial statements of the various opinion units referred to above in accordance with U.S. GAAP. • The financial statements refer to above have been fairly presented in accordance with U.S. GAAP and include all properly classified funds, required supplementary information, and noted to the basic financial statements.
• We acknowledge our responsibility for the design, implementation, and maintenance of the system of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error. • We acknowledge our responsibility for the design, implementation, and maintenance of internal control to prevent and detect fraud.
• The methods, data and significant assumptions used by us in making accounting estimates and their related disclosures, are appropriate to achieve recognition, measurement, or disclosure that is reasonable in the context of U.S. GAAP.
• All related party relationships and transactions have been appropriately accounted for and disclosed in accordance with the requirements of U.S. GAAP. • All events subsequent to the date of the financial statements and for which U.S. GAAP requires adjustment or disclosure have been adjusted or disclosed. • We acknowledge our responsibility for compliance with the laws, regulations, and provisions of contracts and grant agreements.
• The effects of all known actual or possible litigation and claims have been accounted for and disclosed in accordance with U.S. GAAP.
• All component units, as well as joint ventures with an equity interest, if any, are included and other joint ventures and related organizations are properly disclosed. • All funds and activities are properly classified.

• All funds that meet the quantitative criteria in GASB Statement No. 34, Basic Financial Statements—and Management's Discussion and Analysis—for State and Local Governments, GASB Statement No. 37, Basic Financial Statements—and Management's Discussion and Analysis—for State and Local Governments: Omnibus as amended, and GASB Statement No. 65, Items Previously Reported as Assets and Liabilities, for presentation as major are identified and presented as such and all other funds that are presented as major are considered important to financial statement users.
• All components of net position, nonspendable fund balance, and restricted, committed, assigned, and unassigned fund balance are properly classified and, if applicable, approved. • Our policy regarding whether to first apply restricted or unrestricted resources when an expense is incurred for purposes for which both restricted and unrestricted net position/fund balance are available is appropriately disclosed and net position/fund balance is properly recognized under the policy.
• All revenues within the statement of activities have been properly classified as program revenues, general revenues, contributions to term or permanent endowments, or contributions to permanent fund principal.
• All expenses have been properly classified in or allocated to functions and programs in the statement of activities, and allocations, if any, have been made on a reasonable basis. • All interfund and intra-entity transactions and balances have been properly classified and reported. • Special items and extraordinary items have been properly classified and reported. • Deposit and investment risks have been properly and fully disclosed. • Capital assets, including infrastructure assets, are properly capitalized, reported, and if applicable, depreciated.
• Nonexchange and exchange financial guarantees, either written or oral, under which it is more likely than not that a liability exists have been properly recorded, or if we are obligated in any manner, are disclosed.
• We have reviewed, approved, and taken responsibility for the financial statements and related notes.
• We have reviewed and approved the various adjusting journal entries that were proposed by you for recording in our books and records and reflected in the financial statements. • We have evaluated all of our lease and subscription agreements and have given you our assessment as to whether each agreement is subject to GASB Statement No. 87, Leases and GASB Statement No. 96, Subscription Based Information Technology Arrangements. • With regard to investments and other instruments reported at fair value:
− The underlying assumptions are reasonable and they appropriately reflect management’s intent and ability to carry out its stated courses of action. − The measurement methods and related assumptions used in determining fair value are appropriate in the circumstances and have been consistently applied. − The disclosures related to fair values are complete, adequate, and in accordance with U.S.

GAAP.
− There are no subsequent events that require adjustments to the fair value measurements and disclosures included in the financial statements.
• With regard to pensions and OPEB:
− We believe that the actuarial assumptions and methods used to measure pension and OPEB liabilities and costs for financial accounting purposes are appropriate in the circumstances. − Increases in benefits, elimination of benefits and all similar amendments have been disclosed in accordance with U.S. GAAP and are included in the most recent actuarial valuation, or disclosed as a subsequent event.

• We have conducted a comprehensive risk assessment and disclosed all material concentrations and constraints in accordance with GASB Statement No. 102, Certain Risk Disclosures. These disclosures provide sufficient detail to enable users of financial statements to understand the nature of the circumstances disclosed and the government’s vulnerability to the risk of a substantial impact associated with the concentration or constraint, if applicable. • We have evaluated the concentrations and constraints, including those that occur subsequent to the statement of net position date but before the financial statements are issued and have been properly disclosed in the financial statements as subsequent events. • With respect to preparation of the financial statements, we have performed the following:
− Made all management decisions and performed all management functions; − Assigned a competent individual to oversee the services; − Evaluated the adequacy of the services performed;
− Evaluated and accepted responsibility for the result of the service performed; and − Established and maintained internal controls, a process to monitor the system of internal controls.

Information Provided
• We have provided you with:
− Access to all information, of which we are aware that is relevant to the preparation and fair presentation of the financial statements of the various opinion units referred to above, such as records, documentation, meeting minutes, and other matters; − Additional information that you have requested from us for the purpose of the audit; and − Unrestricted access to persons within the entity from whom you determined it necessary to obtain audit evidence.
− A written acknowledgement of all the documents that we expect to issue that will be included in the annual report and the planned timing and method of issuance of that annual report; − A final version of the annual report (including all the documents that, together, comprise the annual report) in a timely manner prior to the date of the auditor’s report. • The financial statements and any other information included in the annual report are consistent with one another, and the other information does not contain any material misstatements. • All information provided in electronic form are true representations of the original documents. • All transactions have been recorded in the accounting records and are reflected in the financial statements.
• We have disclosed to you the results of our assessment of the risk that the financial statements may be materially misstated as a result of fraud.
• We have provided to you our analysis of the entity’s ability to continue as a going concern, including significant conditions and events present, concentrations and constraints, and we believe that our use of the going concern basis of accounting is appropriate. • We have no knowledge of any fraud or suspected fraud that affects the entity and involves:
− Management;
− Employees who have significant roles in internal control; or − Others where the fraud could have a material effect on the financial statements.

• We have no knowledge of any instances, that have occurred or are likely to have occurred, of fraud and noncompliance with provisions of laws and regulations that have a material effect on the financial statements or other financial data significant to the audit objectives, and any other instances that warrant the attention of those charged with governance, whether communicated by employees, former employees, vendors (contractors), analysts, regulators, or others. • We have no knowledge of any instances that have occurred or are likely to have occurred, of noncompliance with provisions of contracts and grant agreements that has a material effect on the determination of financial statement amounts or other financial data significant to the audit objectives.
• We have no knowledge of any instances that have occurred or are likely to have occurred of abuse that could be quantitatively or qualitatively material to the financial statements or other financial data significant to the audit objectives.
• We have a process to track the status of audit findings and recommendations. • We have identified for you all previous audits, attestation engagements, and other studies related to the audit objectives and whether related recommendations have been implemented. • We have disclosed to you all known actual or possible litigation, claims, and assessments whose effects should be considered when preparing the financial statements. • There have been no communications from regulatory agencies concerning noncompliance with or deficiencies in accounting, internal control, or financial reporting practices. • The entity has no plans or intentions that may materially affect the carrying value or classification of assets and liabilities.
• We have disclosed to you all significant estimates and material concentrations known to management that are required to be disclosed in accordance with GASB Statement No. 62 (GASB62), Codification of Accounting and Financial Reporting Guidance Contained in Pre-November 30, 1989 FASB and AICPA Pronouncements. Significant estimates are estimates at the balance sheet date that could change materially within the next year. Concentrations refer to volumes of business, revenues, available sources of supply, or markets or geographic areas for which events could occur that would significantly disrupt normal finances within the next year. • We have identified and disclosed to you the laws, regulations, and provisions of contracts and grant agreements that could have a direct and material effect on financial statement amounts, including legal and contractual provisions for reporting specific activities in separate funds. • We have disclosed to you all nonexchange financial guarantees, under which we are obligated and have declared liabilities and disclosed properly in accordance with GASB Statement No. 70, Accounting and Financial Reporting for Nonexchange Financial Guarantees, for those guarantees where it is more likely than not that the entity will make a payment on any guarantee. • There are no:
− Violations or possible violations of laws or regulations, or provisions of contracts or grant agreements whose effects should be considered for disclosure in the financial statements or as a basis for recording a loss contingency, including applicable budget laws and regulations. − Unasserted claims or assessments that our lawyer has advised are probable of assertion and must be disclosed in accordance with GASB-62.
− Other liabilities or gain or loss contingencies that are required to be accrued or disclosed by GASB-62
− Continuing disclosure consent decree agreements or filings with the Securities and Exchange Commission and we have filed updates on a timely basis in accordance with the agreements (Rule 240, 15c2-12).

• The entity has satisfactory title to all owned assets, and there are no liens or encumbrances on such assets nor has any asset or future revenue been pledged as collateral, except as disclosed to you.
• We have complied with all aspects of grant agreements and other contractual agreements that would have a material effect on the financial statements in the event of noncompliance.

Use of a Specialist
• We agree with the findings of specialists in evaluating the entity’s net pension and net other postemployment benefit liabilities and related deferred amounts and have adequately considered the qualifications of the specialist in determining the amounts and disclosures used in the financial statements and underlying accounting records. We did not give or cause any instructions to be given to specialists with respect to the values or amounts derived in an attempt to bias their work, and we are not otherwise aware of any matters that have had an impact on the independence or objectivity of the specialists.

Cybersecurity
• There have been no cybersecurity breaches or other cyber events whose effects should be considered for disclosure in the financial statements, as a basis for recording a loss contingency, or otherwise considered when preparing the financial statements.

Supplementary Information in Relation to the Financial Statements as a Whole With respect to supplementary information accompanying the financial statements:
• We acknowledge our responsibility for the presentation of the supplementary information in accordance with accounting principles generally accepted in the United States of America. • We believe the supplementary information, including its form and content, is fairly presented in accordance with accounting principles generally accepted in the United States of America. • The methods of measurement or presentation have not changed from those used in the prior period.
• We believe any significant assumptions or interpretations underlying the measurement or presentation of the supplementary information, and the basis for our assumptions and interpretations, are reasonable and appropriate in the circumstances. • When the supplementary information is not presented with the audited financial statements, management will make the audited financial statements readily available to the intended users of the supplementary information no later than the date of issuance by the entity of the supplementary information and the auditor’s report thereon.
• We acknowledge our responsibility to include the auditor’s report on the supplementary information in any document containing the supplementary information and that indicates the auditor reported on such supplementary information.
• We acknowledge our responsibility to present the supplementary information with the audited financial statements or, if the supplementary information will not be presented with the audited financial statements, to make the audited financial statements readily available to the intended users of the supplementary information no later than the date of issuance by the entity of the supplementary information and the auditor’s report thereon.

Required Supplementary Information
With respect to the required supplementary information accompanying the financial statements:
• We acknowledge our responsibility for the presentation of the required supplementary information in accordance with U.S. GAAP.
• We believe the required supplementary information, including its form and content, is measured and fairly presented in accordance with U.S. GAAP.
• The methods of measurement or presentation have not changed from those used in the prior period.
• We believe the significant assumptions or interpretations underlying the measurement or presentation of the required supplementary information, and the basis for our assumptions and interpretations, are reasonable and appropriate in the circumstances.

Accounting Estimates and Related Disclosures
• The significant judgments made in making the accounting estimates have taken into account all relevant information of which we are aware.
• We have consistently and appropriately selected and applied methods, assumptions, and data when making accounting estimates.
• The assumptions we used in making and disclosing accounting estimates appropriately reflect our intent and ability to carry out specific courses of action on behalf of the entity, when relevant to the accounting estimates and disclosures.
• The disclosures related to accounting estimates, including those disclosures describing estimation uncertainty, are complete and are reasonable in the context of the applicable financial reporting framework.
• We have obtained and applied appropriate specialized skills and expertise in making accounting estimates, if needed.
• We are not aware of any events subsequent to the date of the financial statements that require adjustment to our accounting estimates and related disclosures included in the financial statements.

Donna Mullally, Finance Director

Tel. 909-889-0871 | www.ramscpa.net | 735 E. Carnegie Dr. Suite 100, San Bernardino, CA 92408

CERTIFIED PUBLIC ACCOUNTANTS
-1-

REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND

OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN

ACCORDANCE WITH

GOVERNMENT AUDITING STANDARDS
Independent Auditor’s Report
To the Honorable City Council
City of Yorba Linda, California
We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States (Government Auditing Standards), the financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City of Yorba Linda (the entity), as of and for the year ended June 30, 2025, and the related notes to the financial statements, which collectively comprise the entity’s basic financial statements, and have issued our report thereon dated June 2, 2026.

Report on Internal Control over Financial Reporting
In planning and performing our audit of the financial statements, we considered the entity’s internal control over financial reporting (internal control) as a basis for designing procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the entity’s internal control. Accordingly, we do not express an opinion on the effectiveness of the entity’s internal control.

A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the entity’s financial statements will not be prevented, or detected and corrected, on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance.

Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses or significant deficiencies may exist that were not identified.

Report on Compliance and Other Matters
As part of obtaining reasonable assurance about whether the entity’s financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the financial statements. However, providing an opinion on compliance with those provisions was not an objective of our audit and, accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards.

-2-
Purpose of this Report
The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the entity’s internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the entity’s internal control and compliance. Accordingly, this communication is not suitable for any other purpose.

San Bernardino, California
June 2, 2026

Tel. 909-889-0871 | www.ramscpa.net | 735 E. Carnegie Dr. Suite 100, San Bernardino, CA 92408

CERTIFIED PUBLIC ACCOUNTANTS
-1-

Independent Accountant’s Report
To the Honorable City Council
City of Yorba Linda, California
We have performed the procedures enumerated below to the accompanying Appropriations Limit Worksheet of the City of Yorba Linda, California (the City) for the year ended June 30, 2025. The management of the City is responsible for the accompanying Appropriations Limit Worksheet.

The City has agreed to and acknowledged that the procedures performed are appropriate to meet the intended purpose of meeting the requirements of Section 1.5 of Article XIII-B of the California Constitution. These procedures, which were suggested by the League of California Cities and presented in the publication entitled Agreed-upon Procedures Applied to the Appropriations Limitation Prescribed by Article XIII-B of the California Constitution, were performed solely to assist you in meeting the requirements. This report may not be suitable for any other purpose.

The procedures performed may not address all the items of interest to a user of this report and may not meet the needs of all users of this report and, as such, users are responsible for determining whether the procedures performed are appropriate for their purposes.

The procedures and the associated findings are as follows:

1. We obtained the completed worksheets and compared the limit and annual adjustment factors included in those worksheets to the limit and annual adjustment factors that were adopted by resolution of the City Council. We also compared the population and inflation options included in the aforementioned documents to those that were selected by a recorded vote of the City Council.

Finding: No exceptions were noted as a result of our procedures.

2. For the accompanying Appropriations Limit Worksheet, we added last year’s limit to total adjustments and agreed the resulting amount to this year’s limit.

Finding: No exceptions were noted as a result of our procedures.

3. We agreed the current year information presented in the accompanying Appropriations Limit Worksheet to the other documents referenced in number one above.

Finding: No exceptions were noted as a result of our procedures.

4. We agreed the prior year appropriations limit presented in the accompanying Appropriations Limit Worksheet to the prior year appropriations limit adopted by the City Council during the prior year.

Finding: No exceptions were noted as a result of our procedures.

-2-
We were engaged by the City to perform this agreed-upon procedures engagement and conducted our engagement in accordance with attestation standards established by the American Institute of Certified Public Accountants. We were not engaged to and did not conduct an examination or review, the objective of which would be the expression of an opinion or conclusion, respectively, on accompanying Appropriations Limit Worksheet for the year ended June 30, 2025.

Accordingly, we do not express such an opinion or conclusion. Had we performed additional procedures, other matters might have come to our attention that would have been reported to you.

We are required to be independent of the City and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements related to our agreed-upon procedures engagement.

This report is intended solely for the information and use of the City Council and management of the City of Yorba Linda, California, and is not intended to be and should not be used by anyone other than these specified parties. However, this report is a matter of public record and its distribution is not limited.

San Bernardino, California
May 11, 2026

-3-
City of Yorba Linda

APPROPRIATIONS LIMIT WORKSHEET
2024 – 2025
Change in California Per Capita Personal Income 3.62%
Change in Population for the County 0.31%
Change in California Per Capita Personal Income
Converted to a Ratio 1.0362
Change in Population for the County
Converted to a Ratio 1.0031
Calculation of Factor for Ratio of Change
(1.0362*1.0031) 1.0394
2023 - 2024 limit 82,732,036 $
2024 - 2025 limit
($82,732,036*1.0394) 85,992,689 $ *
*allow for rounding

CITY CLERK'S OFFICE
DATE: JUNE 16, 2026
TO: HONORABLE MAYOR AND MEMBERS OF THE CITY COUNCIL
FROM: MARCIA BROWN, CMC, CITY CLERK
SUBJECT: GENERAL MUNICIPAL ELECTION TO BE HELD NOVEMBER 3, 2026

RECOMMENDATION

1. Adopt Resolution No. 2026-5997, calling and giving notice of the holding of a General Municipal Election to be held on Tuesday, November 3, 2026, for the Election of certain officers as required by the provisions of the laws of the state of California relating to General Law cities.

2. Adopt Resolution No. 2026-5998, requesting the Board of Supervisors of the County of Orange to Consolidate a General Municipal Election to be held on Tuesday, November 3, 2026, with the statewide General Election to be held on the date pursuant to Section 10403 of the Elections Code.

3. Adopt Resolution No. 2026-5999, adopting regulations for candidates for elective office pertaining to candidate statements submitted to the voters at an election to be held on Tuesday, November 3, 2026.

DISCUSSION
As a general law city, the City of Yorba Linda holds municipal elections in even numbered years in accordance with the California Elections Code.

To conserve funds, the State Legislature authorized cities and districts to consolidate their elections with counties. The City of Yorba Linda has elected to consolidate its General Municipal Elections with the County of Orange Statewide General Elections held in November of even numbered years.

A person is eligible to seek office as a Councilmember if he or she resides within the boundaries of the City of Yorba Linda and is a registered voter of the City at the time nomination papers are issued.

The candidate filing period for the November 2026 election opens July 13 and closes August

7. If an incumbent, eligible for reelection, does not file nomination papers by this deadline,

GENERAL MUNICIPAL ELECTION TO BE HELD NOVEMBER 3, 2026
P a g e | 2
the filing period is extended five calendar days, until August 12, 2026. Incumbents may not file during the extension period.

Each candidate has the option to submit a Candidate's Statement. If the candidate chooses to have a statement included in the Sample Ballot, the resolution stipulates that the candidate pay for the costs involved at the time the nomination paper is filed.

FISCAL IMPACT
Funding for the General Municipal Election is included in the FY 2026-27 Budget (1010160- 424300).

ATTACHMENTS

1. Resolution No. 2026-5997, Calling and Giving Notice of the General Municipal Election

2. Resolution No. 2026-5998, Requesting the Orange County Board of Supervisors to consolidate the General Municipal Election with the Statewide General Election

3. Resolution No. 2026-5999, Adopting Regulations for Candidate Statements

RESOLUTION NO. 2026-5997

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF

YORBA LINDA, CALIFORNIA, CALLING AND GIVING NOTICE

OF THE HOLDING OF A GENERAL MUNICIPAL ELECTION TO
BE HELD ON TUESDAY, NOVEMBER 3, 2026, FOR THE

ELECTION OF CERTAIN OFFICERS AS REQUIRED BY THE

PROVISIONS OF THE LAWS OF THE STATE OF CALIFORNIA

RELATING TO GENERAL LAW CITIES
WHEREAS, under the provisions of the laws relating to general law cities in the State of California, a General Municipal Election shall be held on November 3, 2026, for the election of Municipal Officers.

NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Yorba Linda, as follows:

SECTION 1. Pursuant to the requirements of the laws of the State of California relating to General Law Cities, there is called and ordered to be held in the City of Yorba Linda, California, on Tuesday, November 3, 2026, a General Municipal Election for the purpose of electing two Members of the City Council for the full term of four years.

SECTION 2. The ballots to be used at the election shall be in form and content as required by law.

SECTION 3. The City Clerk is authorized, instructed and directed to procure and furnish any and all official ballots, notices, printed matter and all supplies, equipment and paraphernalia that may be necessary in order to properly and lawfully conduct the election.

SECTION 4. The polls for the election shall be open at 7:00 a.m. on the day of the election and shall remain open continuously from that time until 8:00 p.m. of the same day when the polls shall be closed, pursuant to Elections Code §10242, except as provided in Section 14401 of the Elections Code of the State of California.

SECTION 5. In all particulars not recited in this resolution, the election shall be held and conducted as provided by law for holding municipal elections.

SECTION 6. Notice of the time and place of holding the election is given and the City Clerk is authorized, instructed and directed to give further or additional notice of the election, in time, form and manner as required by law.

SECTION 7. The City Clerk shall certify to the passage and adoption of this resolution and enter it into the book of original resolutions.

RESOLUTION NO. 2026-5997
PAGE NO. 2
PASSED, APPROVED AND ADOPTED at a regular meeting of the City Council of the City of Yorba Linda on this 16th day of June, 2026.

CARLOS RODRIGUEZ, MAYOR

CITY OF YORBA LINDA
ATTEST:

MARCIA BROWN, CITY CLERK

CITY OF YORBA LINDA
APPROVED AS TO FORM:

RUTAN & TUCKER, LLP
_______________________________

CITY ATTORNEY

STATE OF CALIFORNIA )
ss.

COUNTY OF ORANGE )
I, MARCIA BROWN, City Clerk of the City of Yorba Linda, California, DO HEREBY CERTIFY that the foregoing Resolution was adopted at a regular meeting of the City Council of the City of Yorba Linda held on the 16th day of June, 2026 and was carried by the following roll call vote:

AYES: COUNCILMEMBERS:

NOES: COUNCILMEMBERS:

ABSENT: COUNCILMEMBERS:

MARCIA BROWN, CITY CLERK

CITY OF YORBA LINDA

RESOLUTION NO. 2026-5998

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF YORBA

LINDA, CALIFORNIA, REQUESTING THE BOARD OF

SUPERVISORS OF THE COUNTY OF ORANGE TO

CONSOLIDATE A GENERAL MUNICIPAL ELECTION TO BE HELD
ON TUESDAY, NOVEMBER 3, 2026, WITH THE STATEWIDE

GENERAL ELECTION TO BE HELD ON THE DATE PURSUANT TO
SECTION 10403 OF THE ELECTIONS CODE
WHEREAS, the City Council of the City of Yorba Linda called a General Municipal Election to be held on November 3, 2026, for the purpose of the election of two Members of the City Council; and
WHEREAS, it is desirable that the General Municipal Election be consolidated with the Statewide General Election to be held on the same date and that within the City the precincts, polling places and election officers of the two elections be the same, and that the county election department of the County of Orange canvass the returns of the General Municipal Election and that the election be held in all respects as if there were only one election.

NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Yorba Linda as follows:

SECTION 1. Pursuant to the requirements of Section 10403 of the Elections Code, the Board of Supervisors of the County of Orange is hereby requested to consent and agree to the consolidation of a General Municipal Election with the Statewide General Election on Tuesday, November 3, 2026 for the purpose of the election of two Members of the City Council. The City acknowledges that the election will be held and conducted in the manner prescribed in Elections Code § 10418.

SECTION 2. The county election department is authorized to canvass the returns of the General Municipal Election. The election shall be held in all respects as if there were only one election, and only one form of ballot shall be used.

SECTION 3. The Board of Supervisors is requested to issue instructions to the county election department to take any and all steps necessary for the holding of the consolidated election.

SECTION 4. The City of Yorba Linda recognizes that additional costs will be incurred by the County by reason of this consolidation and agrees to reimburse the County for any costs.

SECTION 5. The City Clerk is hereby directed to file a certified copy of this resolution with the County Election Department of the County of Orange.

SECTION 6. The City Clerk shall certify to the passage and adoption of this resolution and enter it into the book of original resolutions.

RESOLUTION NO. 2026-5998
PAGE NO. 2
PASSED, APPROVED AND ADOPTED at a regular meeting of the City Council of the City of Yorba Linda on this 16th day of June, 2026.

CARLOS RODRIGUEZ, MAYOR

CITY OF YORBA LINDA
ATTEST:

MARCIA BROWN, CITY CLERK

CITY OF YORBA LINDA
APPROVED AS TO FORM:

RUTAN & TUCKER, LLP
_______________________________

CITY ATTORNEY

STATE OF CALIFORNIA)
ss.

COUNTY OF ORANGE )
I, MARCIA BROWN, City Clerk of the City of Yorba Linda, California, DO HEREBY CERTIFY that the foregoing Resolution was adopted at a regular meeting of the City Council of the City of Yorba Linda held on the 16th day of June, 2026, and was carried by the following roll call vote:

AYES: COUNCILMEMBERS:

NOES: COUNCILMEMBERS:

ABSENT: COUNCILMEMBERS:

MARCIA BROWN, CITY CLERK

CITY OF YORBA LINDA

RESOLUTION NO. 2026-5999

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF

YORBA LINDA, CALIFORNIA, ADOPTING REGULATIONS

FOR CANDIDATES FOR ELECTIVE OFFICE PERTAINING TO
CANDIDATES’ STATEMENTS SUBMITTED TO THE VOTERS
AT AN ELECTION TO BE HELD ON TUESDAY, NOVEMBER 3,
2026
WHEREAS, Section 13307 of the Elections Code of the State of California provides that the governing body of any local agency adopt regulations pertaining to materials prepared by any candidate for a municipal election, including costs of the Candidate’s Statement.

NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Yorba Linda as follows:

SECTION 1. GENERAL PROVISIONS. Pursuant to Section 13307 of the Elections Code of the State of California, each candidate for elective office to be voted for at an election to be held in the City of Yorba Linda on November 3, 2026, may prepare a candidate statement on an appropriate form provided by the City Clerk. The statement may include the name and a brief description of no more than 200 words of the candidate's occupation, education and qualifications expressed by the candidate himself or herself. The statement shall not include party affiliation of the candidate, nor membership or activity in partisan political organizations. The statement shall be filed in typewritten form in the Office of the City Clerk at the time the candidate's nomination papers are filed. The statement may be withdrawn, but not changed, during the period for filing nomination papers and until 5:00 p.m. of the next working day after the close of the nomination period.

SECTION 2. FOREIGN LANGUAGE POLICY.
a. Pursuant to the Federal Voting Rights Act, the City is required to translate candidates’ statements into Spanish, Vietnamese, Chinese, Korean. b. The City Clerk shall cause the Orange County Registrar of Voters to have all candidates’ statements translated into the languages specified in (a) above. c. All translations of all candidates’ statements specified in (a) above shall be printed in the voter’s pamphlet.

SECTION 3. PAYMENT. The candidate shall be required to pay for the cost of translating and printing the candidates’ statement in English and any required foreign languages as specified in Section 2(a) above pursuant to Federal and/or State law. The City Clerk shall estimate the total cost of printing, handling, translating, and mailing the candidates’ statements filed pursuant to this section, including costs incurred as a result of complying with the Voting Rights Act of 1965, as amended, and require each

RESOLUTION NO. 2026-5999
PAGE NO. 2
candidate filing a statement to pay in advance his or her estimated pro rata share as a condition of having his or her statement included in the voter's pamphlet. The estimate is an approximation of the actual cost that varies from one election to another and may be significantly more or less than the estimate, depending on the actual number of candidates filing statements. Accordingly, the City Clerk is not bound by the estimate and may, on a pro rata basis, bill the candidate for additional actual expense or refund any excess paid depending on the final actual cost. In the event of underpayment, the City Clerk may require the candidate to pay the balance of the cost incurred. In the event of overpayment, the City Clerk shall prorate the excess amount among the candidates and refund the excess amount paid within 30 days after the election.

SECTION 4. ADDITIONAL MATERIALS. No candidate will be permitted to include additional materials in the sample ballot package.

SECTION 5. That the City Clerk shall provide each candidate or the candidate's representative a copy of this resolution at the time nominating petitions are issued.

SECTION 6. That all previous resolutions establishing Council policy on payment for candidates’ statements are repealed.

SECTION 7. That this resolution shall apply only to the election to be held on November 3, 2026, and shall then be repealed.

SECTION 8. That the City Clerk shall certify to the passage and adoption of this resolution and enter it into the book of original resolutions.

PASSED, APPROVED AND ADOPTED at a regular meeting of the City Council of the City of Yorba Linda on this 16th day of June, 2026.

CARLOS RODRIGUEZ, MAYOR

CITY OF YORBA LINDA
ATTEST:

MARCIA BROWN, CITY CLERK

CITY OF YORBA LINDA

RESOLUTION NO. 2026-5999
PAGE NO. 3
APPROVED AS TO FORM:

RUTAN & TUCKER, LLP
_____________________________

CITY ATTORNEY

STATE OF CALIFORNIA )
ss.

COUNTY OF ORANGE )
I, MARCIA BROWN, City Clerk of the City of Yorba Linda, California, DO HEREBY CERTIFY that the foregoing Resolution was adopted at a regular meeting of the City Council of the City of Yorba Linda held on the 16th day of June, 2026, and was carried by the following roll call vote:

AYES: COUNCILMEMBERS:

NOES: COUNCILMEMBERS:

ABSENT: COUNCILMEMBERS:

MARCIA BROWN, CITY CLERK

CITY OF YORBA LINDA

CITY CLERK'S OFFICE
DATE: JUNE 16, 2026
TO: HONORABLE MAYOR AND MEMBERS OF THE CITY COUNCIL
FROM: MARCIA BROWN, CMC, CITY CLERK
SUBJECT: REVIEW OF CITY’S CONFLICT OF INTEREST CODE

RECOMMENDATION
Direct the City Manager to review the City’s Conflict of Interest Code and submit the Biennial Notice to the City Council by October 1, 2026.

DISCUSSION
The Political Reform Act requires every local government agency to direct its staff to review its Conflict of Interest Code by July 1 in even numbered years to determine if amendments are required. The Code designates positions required to file Statement of Economic Interests Forms (Form 700) and assigns disclosure categories specifying the types of interests to be reported. Changes to the Code may be required if an agency has new positions or the responsibilities of existing positions change.

Once the determination has been made, a notice, referred to as a “Biennial Notice”, must be submitted to the City Council by October 1, 2026. If amendments to the Code are necessary, the Code must be presented to the City Council for approval within 90 days.

ADMINISTRATION DEPARTMENT
DATE: JUNE 16, 2026
TO: HONORABLE MAYOR AND MEMBERS OF THE CITY COUNCIL
FROM: PETER GRANT, CITY MANAGER
SUBJECT: APPROVE RESOLUTION NO. 2026-6002 UPDATING THE EXECUTIVE

ASSISTANT CLASSIFICATION

RECOMMENDATION
Approve Resolution No. 2026-6002 updating the Executive Assistant classification.

DISCUSSION
Retirement of the Executive Assistant in the City Manager’s Office presents the opportunity to update the classification. The Executive Assistant performs a variety of complex administrative tasks in support of the City Manager’s Office and the City Council. The recommended update modernizes the classification to align with current and anticipated responsibilities.

There are no changes position’s compensation or benefits.

FISCAL IMPACT
None.

ALTERNATIVES
Do not approve the recommendation and provide alternative direction.

ATTACHMENTS

1. Resolution No. 2026-6002 Updating the Executive Assistant Classification

2. Executive Assistant classification update

RESOLUTION NO. 2026-6002

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF

YORBA LINDA UPDATING THE EXECUTIVE ASSISTANT

POSITION CLASSIFICATION, A MID-MANAGEMENT

EMPLOYEE
WHEREAS, the City desires to amend the classification of Executive Assistant, a Mid-Management employee, to more accurately reflect current and anticipated responsibilities; and
WHEREAS, the compensation for the classification will not be amended.

WHEREAS, the City desires to amend Resolution No. 2024-5908 establishing midmanagement employee classifications, and adopt Resolution No. 2026-6002; and NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Yorba Linda as follows:

The attached Executive Assistant classification is approved and updates the existing Executive Assistant classification in its entirety, effective immediately.

PASSED, APPROVED AND ADOPTED at a regular meeting of the City Council of the City of Yorba Linda on this 16th day of June, 2026. [Signatures on next page]

RESOLUTION NO. 2026-6002
PAGE NO. 2
______________________________

CARLOS RODRIGUEZ, MAYOR

CITY OF YORBA LINDA
ATTEST:
______________________________

MARCIA BROWN, CITY CLERK

CITY OF YORBA LINDA
APPROVED AS TO FORM:

RUTAN & TUCKER LLP
______________________________

CITY ATTORNEY

STATE OF CALIFORNIA )
ss.

COUNTY OF ORANGE )
I, MARCIA BROWN, City Clerk of the City of Yorba Linda, California, DO HEREBY CERTIFY that the foregoing Resolution was adopted at a regular meeting of the City Council of the City of Yorba Linda held on the 16th of June, 2026, and was carried by the following roll call vote:

AYES: COUNCILMEMBERS:

NOES: COUNCILMEMBERS:

ABSENT: COUNCILMEMBERS:
______________________________

MARCIA BROWN, CITY CLERK

CITY OF YORBA LINDA

EXECUTIVE ASSISTANT
SALARY $39.19 - $47.64 Hourly
$6,793.00 - $8,257.00 Monthly
$81,516.00 - $99,084.00 Annually
The Position
The Executive Assistant classification is a confidential position because the duties and responsibilities assigned to it include specialized knowledge and access to confidential management information directly relating to the City's decision-making process and City employees. This person performs a wide variety of administrative tasks and supports the City Manager’s Office with routine administrative duties and operation details. This person exercises independent responsibility in determining matters to be brought to the attention of the City Manager and Councilmembers; and performs duties requiring a thorough knowledge of department functions and operations. This person works closely with the City Manager to maintain an in-depth awareness and knowledge of the City Manager's issues, philosophies, goals and objectives and assisting in developing related strategies, works collaboratively with other City staff.

Examples of Duties

1. Schedule appointments and maintain calendar of meetings and appointments for the City Manager and Councilmembers.

2. Conduct initial interviews with persons wishing to see the City Manager and Councilmembers.

3. Prepare letters, memoranda, forms, reports and other material.

4. Independently draft routine correspondence for the City Manager and Councilmembers.

5. Coordinate and respond to public inquiries submitted to the City Manager and City Council.

6. Oversee special events and programs.

7. Plan and coordinate meetings and travel for the City Manager and Councilmembers.

8. Order and maintain office supplies.

9. Prepare requisitions, process invoices, and monitor and support budget activities.

10. Provide training and supervision of support staff.

11. Establish and maintain effective working relationships with staff and the public.

12. Field complex inquiries and complaints and facilitate communication between different city departments and outside agencies.

13. Perform other related work as required.

Desirable Knowledge Skills & Abilities

1. Knowledge of modern office procedures and practices, and record systems.

2. Knowledge of business letter writing and ability to compose letters and reports.

3. Ability to deal tactfully with the public, employees, and public officials under difficult circumstances.

4. Ability to perform complicated clerical work.

5. Ability to follow oral and written instructions and to work independently.

6. Ability to resolve routine problems and handle routine situations with proficiency.

7. Ability to supervise the work of other clerical employees.

Other
Minimum Qualifications
Five years of progressively responsible administrative support work, including some supervisory responsibility. Graduation from high school, supplemented by college level commercial and business courses, or any equivalent combination of experience and training that would provide the required knowledge and abilities.

Physical Requirements
Work is performed in an office environment utilizing modern office equipment and technology and may require sitting for prolonged periods of time using a computer. The incumbent stands, walks, and may twist, reach, bend, crouch and kneel. The incumbent must meet the requirements of the classification and have mobility, vision, hearing and dexterity levels appropriate to the duties to be performed. This position has exposure to vibrations from a computer and other office equipment; computer glare.

Exempt/Non-Exempt
This is an exempt position. No overtime is paid for hours worked in excess of 40 hours per week.

Background Check/Physical Exam
Individuals selected for employment will be required to take and pass a background check (fingerprinting) for all positions and medical exam for full time and permanent part time positions. The background check and medical examination are at City expense; and conducted by a law enforcement agency and physician designated by the City.

Candidates who are currently working are urged not to resign until they have successfully passed the background check, physical examination and received a final offer letter.

Equal Opportunity Employer
The City of Yorba Linda does not discriminate on the basis of race, color, national origin, sex, religion, age, or disability in employment. Any qualified individual with a disability

must provide reasonable notice to the Human Resources Department prior to the final date of an examination

PLANNING COMMISSION | AGENDA ITEM SUMMARY
MEETING DATE | JUNE 10, 2026
Community Development Department
Planning Division
Director
Nate Farnsworth, AICP

4.1 APPROVAL OF MAY 27, 2026, PLANNING COMMISSION MEETING MINUTES A motion by Commissioner Bernstein, second by Commissioner Goldfarb, to approve the minutes as drafted. The motion carried (3-0-2-0) with the following roll call vote:

AYES: Bernstein, Goldfarb, Masterson
NOES: None
ABSENT: Chavez Marquez, Behura
ABSTAIN: None

8.1 DESIGN REVIEW 2025-17 AND LOT LINE ADJUSTMENT 2024-04 RICHARD NIXON

FOUNDATION
PROPERTY ADDRESS: 18001 YORBA LINDA BOULEVARD
A request to review the site and architectural designs for a new Phase II American Civics Center building of approximately 18,800 square feet at the northeast portion of the library campus adjacent to Eureka Avenue, and associated parking improvements, and reconfigure the Presidential Library and Museum campus into three parcels with integration of the proposed Phase II project.

A motion by Commissioner Bernstein, second by Commissioner Goldfarb, by minute motion Design Review 2025-17 with amended conditions, adopting Resolution No. 5675 approving Lot Line Adjustment 2024-04 and adopting Resolution No. 5676 approving General Plan Consistency Determination Richard Nixon Foundation, subject to attached conditions. The motion carried (3-0- 2-0) with the following roll call vote:

Speakers in favor: 1
Speakers in opposition: 0
AYES: Bernstein, Goldfarb, Masterson
NOES: None
ABSENT: Chavez Marquez, Behura
ABSTAIN: None
Adjournment: The meeting adjourned at 7:48 p.m. to June 24, 2026, Planning Commission meeting at 6:30 p.m.

CITY CLERK'S OFFICE
DATE: JUNE 16, 2026
TO: HONORABLE MAYOR AND MEMBERS OF THE CITY COUNCIL
FROM: MARCIA BROWN, CMC, CITY CLERK
SUBJECT: CITY COUNCIL COMMITTEE AND AGENCY REPORTS

RECOMMENDATION
Receive and file this report.

DISCUSSION
City Council members serve on a number of outside committees and agencies. Attached are updates received recently from these agencies.

ATTACHMENTS

1. Reports from City Council Organizations, Agencies and Committees

MONTHLY REPORT:

May
Monthly Year to Date (YTD) County Monthly County YTD
Service Requests Completed 13 41 264 1,201
Mosquitoes 12 38 212 999
Rats 0 0 39 138
RIFA 1 3 10 40
Number of Swimming Pools Inspected/Treated 14 126 747 4,075 Hours Spent Treating/Inspecting Gutters 9.17 9.17 373.53 373.5 Acres of Flood Channels Treated 0 0 29.1371 47.9378
Acres Treated for RIFA 104 461 1,977 9,184
IT (inspection/treatment) Sites Serviced 46 206 1,342 6,871 Adult Mosquitoes Collected 127 127 25,758 77,633
Mosquito Pools (Samples) Tested 2 2 296 1,155
WNV Positive Samples 0 0 1 1
Other Positive Samples 0 0 0 0
WNV Positive Birds 0 0 0 0
Outreach Events Attended 0 0 6 21
General Presentations 0 0 1 13
Educational Program Presentations 0 0 10 111
Service Requests & Miscellaneous Calls Received 14 50 447 1,926 Fleas, Ticks, and Others Tested - - - 1,123
Number of Disease Investigations 0 0 6 8
WNV Investigations 0 0 0 0
Dengue Investigations 0 0 0 1
Typhus Investigations 0 0 6 7
Other Investigations 0 0 0 0
Underground Storm Systems Treated 52 52 2,426 3,949
Public Insect ID Completed - - - 108

COUNTY WIDE PROJECTS / INFORMATIONAL UPDATE
Yorba Linda

CONTROL

SURVEILLANCE

COMMUNICATIONS / OUTREACH

COMMUNITY DEVELOPMENT DEPARTMENT
DATE: JUNE 16, 2026
TO: HONORABLE MAYOR AND MEMBERS OF THE CITY COUNCIL
FROM: NATE FARNSWORTH, COMMUNITY DEVELOPMENT DIRECTOR
PREPARED BY: BOBBY AVINA, COMMUNITY PRESERVATION

MANAGER
SUBJECT: DECLARE A PUBLIC NUISANCE AND ABATE HAZARDOUS FIRE

CONDITIONS

RECOMMENDATION
Adopt Resolution No. 2026-6000 declaring weeds, rubbish, refuse, and dirt on certain properties a public nuisance and ordering abatement.

SUMMARY
The recommended Resolution authorizes abatement of hazardous fire conditions on five properties that have repeatedly failed to participate in the City’s Weed Abatement Program.

DISCUSSION
The City’s Weed Abatement Program aims to reduce hazardous fire conditions before peak fire season. Every year approximately 1,130 properties receive notices requiring weeds and vegetation to be removed before peak fire season. Most property owners voluntarily comply with outreach, inspections, and some follow-up notices. Unfortunately, approximately five properties consistently fail to comply, requiring the City to take additional enforcement efforts. These properties are identified in Attachment 1.

State law authorizes cities to declare weeds, rubbish, refuse, and dirt on private property a public nuisance and establishes a hearing process that cities must undertake before performing abatement activities. On June 2, 2026, the City Council declared its intent to deem five properties a public nuisance and scheduled this public hearing to formally deem the properties a public nuisance. The Community Development Department and City Attorney are investigating options to ensure that properties that chronically fail to comply with the Weed Abatement Program are mitigated earlier in the year.

DECLARE A PUBLIC NUISANCE AND ABATE HAZARDOUS FIRE CONDITIONS P a g e | 2

FISCAL IMPACT
The City’s cost to remove weeds and vegetation from these properties is expected to cost less than $10,000. The City will recover its costs through liens on non-compliant properties.

ALTERNATIVES
Do not approve the recommended action and provide alternative direction.

ATTACHMENTS

1. Resolution No. 2026-6000 Declaration of Public Nuisance

2. Resolution No. 2026-5990 Notice of Intent to Declare Public Nuisance

RESOLUTION NO. 2026-6000

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF

YORBA LINDA, CALIFORNIA DECLARING THAT WEEDS

GROWING UPON OR IN FRONT OF, AND RUBBISH, REFUSE

UPON OR IN FRONT OF CERTAIN PROPERTY IN THE CITY
OF YORBA LINDA CONSTITUTES A PUBLIC NUISANCE; AND

ORDERING THE ABATEMENT THEREOF
WHEREAS, Resolution No. 2026-5990 was adopted on June 2, 2026, declaring that seasonal and recurring weeds growing upon or in front of, and rubbish, and refuse, upon or in front of certain property in the City of Yorba Linda constitutes a public nuisance and further declaring the intention of the City of Yorba Linda to provide for the abatement thereof, and setting a public hearing thereon; and WHEREAS, Notice to Destroy Weeds and Remove Rubbish and Refuse was mailed to all affected property owners and given in the amount and form prescribed by law; and
WHEREAS, at such Public Hearing the City Council of the City of Yorba Linda heard and considered all objections to such abatement; and WHEREAS, such weeds were not destroyed or removed and such rubbish, and refuse was not removed, and the nuisance thereby abated, pursuant to such Notice.

NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF YORBA LINDA DOES FIND, DETERMINE, AND RESOLVE AS FOLLOWS:

1. That all objections to the proposed destruction and/or removal of weeds, as defined in Sec. 39560, et seq of the Government Code, and removal of weeds, rubbish and refuse upon or in front of those parcels of land described in Exhibit "A", on file in the office of the City Clerk and incorporated herein by this reference, are overruled.

2. That the Community Preservation Manager is ordered to abate such nuisance, by having such weeds destroyed and/or removed, and rubbish and refuse removed from those parcels of land described in such Exhibit, "A".

3. That it is the intention of this Council to assess the cost of such abatement as a special assessment against each such parcel in front of or upon which such nuisance is maintained and declare such cost to be a lien upon each such parcel.

4. That the weeds on the parcels of land described in Exhibit "A" are seasonal and recurring nuisances.

5. That the Community Preservation Manager is further ordered to abate such seasonal and recurring nuisance in accordance with the provisions of Article 2,

RESOLUTION NO. 2026-6000
PAGE NO. 2
Title 4, Division 3, Part 2, Chapter 13, compromised of Sections 39560-39588, inclusive, of the Government Code of the State of California, provided that upon the second and any subsequent occurrence of such nuisance on the same parcel or parcels within the same calendar year, no further Hearings need to be held, and it shall be sufficient to mail a postcard notice to the owners of the property as they and their addresses appear upon the current assessment roll, in accordance with the provisions for such notice contained in Section 39562.1 of the Government Code of the State of California.

PASSED, APPROVED AND ADOPTED at a regular meeting of the City Council of the City of Yorba Linda on this 16th day of June, 2026. __________________________

CARLOS RODRIGUEZ, MAYOR

CITY OF YORBA LINDA
ATTEST:
______________________________

MARCIA BROWN, CITY CLERK

CITY OF YORBA LINDA
APPROVED AS TO FORM:

RUTAN & TUCKER, LLP
__________________________

CITY ATTORNEY

STATE OF CALIFORNIA )
ss.

COUNTY OF ORANGE )
I, MARCIA BROWN, City Clerk of the City of Yorba Linda, California, DO HEREBY CERTIFY that the foregoing Resolution was adopted at a regular meeting of the City Council of the City of Yorba Linda held on the 16th day of June, 2026, and was carried by the following roll call vote:

AYES: COUNCILMEMBERS:

NOES: COUNCILMEMBERS:

ABSENT: COUNCILMEMBERS:
_________________________________

MARCIA BROWN, CITY CLERK

RESOLUTION NO. 2026-6000
PAGE NO. 3

RESOLUTION NO. 2026-5990

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF

YORBA LINDA, CALIFORNIA DECLARING THAT WEEDS

GROWING UPON OR IN FRONT OF CERTAIN PROPERTIES

IN THE CITY OF YORBA LINDA CONSTITUTE A PUBLIC

NUISANCE AND DECLARING ITS INTENTION TO PROVIDE

FOR THE ABATEMENT THEREOF BY SETTING A DATE FOR

A PUBLIC HEARING

THE CITY COUNCIL OF THE CITY OF YORBA LINDA DOES FIND, DECLARE AND RESOLVE AS FOLLOWS:

1. That weeds growing upon or in front of, and that rubbish, refuse and dirt upon or in front of certain parcels of land described in Exhibit " A", on file in the office of the City Clerk, and incorporated herein by this reference, constitute a public nuisance.

2. That the weeds on those certain parcels of land described in Exhibit " A" are seasonal and recurrent nuisances within the meaning of Government Code Section 39562. 1.

3. That if said nuisance is not abated by the owners of said land, it is the intention of the City Council of the City of Yorba Linda to have said nuisance abated in accordance with the provisions of Title 4, Division 3, Part 2, Chapter 13, Article 2 of the Government Code of the State of California.

4. The Community Preservation Manager of the City of Yorba Linda is hereby designated as the Public Officer to perform the duties imposed by Article 2 such upon the Officer therein.

5. The Community Preservation Manager is directed to mail notices to the owners of said property as provided in Section 39567. 1 of such Code.

6. The time and place for such Hearing and consideration of objections of all property owners having any objections to the proposed abatement of said nuisance by destruction and/ or removal of such weeds and removal of rubbish, refuse and dirt, is hereby set at 6: 30 p. m. on TUESDAY, JUNE 16, 2026, in the City Council Chambers located in CityHall, 4845 Casa Loma Avenue, Yorba Linda, California.

7. That as such, upon the second and any subsequent occurrence of said nuisance on the same parcel or parcels within the same calendar year, no further Hearing need be held.

RESOLUTION NO. 2026- 5990
PAGE NO. 2
PASSED, APPROVED AND ADOPTED at a regular meeting of the City Council of the City of Yorba Linda on this 2nd day of June 2026.

CARLOS RODRIG , MAYOR

CITY OF YORBA LINDA
ATTEST:

C.. Ce 1 1.t uc.---

MARCIA BROWN, CITY CLERK

CITY OF YORBA LINDA
APPROVED AS TO FORM:

RUTAN & TUCKER, LLP
7 CITY A ORNEY

STATE OF CALIFORNIA )
ss.

COUNTY OF ORANGE )
I, MARCIA BROWN, City Clerk of the City of Yorba Linda, California, DO HEREBY CERTIFY that the foregoing Resolution was adopted at a regular meeting of the City Council of the City of Yorba Linda held on the 2nd day of June 2026, and was carried by the following roll call vote:

AYES: COUNCILMEMBERS: Campbell, Huang, Lim, Rodriguez
NOES: COUNCILMEMBERS: None
ABSENT: COUNCILMEMBERS: Singh
c, - uL,.-_

MARCIA BROWN, CITY CLERK

CITY OF YORBA LINDA

RESOLUTION NO. 2026- 5990
PAGE NO. 3
Exhibit A
Historic Non- compliance Weed Abatement List

1. APN: 348- 271- 20

2. APN: 343- 641- 01

3. APN: 348- 191- 37

4. APN: 323- 011- 85

5. APN: 323- 011- 86
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COMMUNITY DEVELOPMENT DEPARTMENT
DATE: JUNE 16, 2026
TO: HONORABLE MAYOR AND MEMBERS OF THE CITY COUNCIL
FROM: NATE FARNSWORTH, DIRECTOR OF COMMUNITY DEVELOPMENT PREPARED BY: CHRIS DOMINGUEZ, PLANNING MANAGER
SUBJECT: APPROVE GENERAL PLAN AMENDMENT 2026-01 – SAFETY ELEMENT UPDATE

RECOMMENDATION
Adopt Resolution No. 2026-6001 approving General Plan Amendment 2026-01 to revise the Public Health and Safety Element.

SUMMARY
The recommended update brings the Public Health and Safety Element of the General Plan into compliance with State wildfire planning requirements, incorporates the City's 2023 Local Hazard Mitigation Plan, and preserves eligibility for AB 2140 disaster cost-sharing benefits.

The Planning Commission unanimously recommended approval.

DISCUSSION
State law requires cities to review and update their Safety Element when updating the Housing Element to ensure the document adequately addresses wildfire hazards, evacuation planning, and related public safety risks. The City completed its Housing Element update in 2024 and must now update the Public Health and Safety Element to maintain compliance with State law.

The recommended amendment is a focused update rather than a comprehensive rewrite of the Safety Element. The amendment incorporates:
• Updated CalFIRE Fire Hazard Severity Zone maps released in 2025 • Current wildfire hazard and risk information
• Updated evacuation planning information
• The City's 2023 Local Hazard Mitigation Plan

GENERAL PLAN AMENDMENT 2026-01 – SAFETY ELEMENT UPDATE
P a g e | 2
Incorporating the Local Hazard Mitigation Plan provides an additional benefit. Under Assembly Bill 2140, cities that incorporate an adopted Local Hazard Mitigation Plan into their Safety Element may qualify for additional State disaster recovery funding following a major disaster.

The amendment was prepared with assistance from Michael Baker International and reviewed by CalFIRE. CalFIRE confirmed the document satisfies applicable State fire safety planning requirements. The Planning Commission reviewed the amendment on May 13, 2026, and unanimously recommended approval.

ENVIRONMENTAL ANALYSIS
The proposed amendment is exempt from the California Environmental Quality Act pursuant to CEQA Guidelines Section 15061(b)(3) because it can be seen with certainty that the amendment will not have a significant effect on the environment.

FISCAL IMPACT
The amendment maintains eligibility for disaster cost-sharing benefits, which could substantially offset the City's share of recovery costs.

ALTERNATIVES
Do not approve the recommendation and provide alternative direction.

ATTACHMENTS
1) Minutes from the May 13, 2026 Planning Commission meeting 2) Resolution No. 2026-6001 Approving General Plan Amendment 2026-01 3) Exhibit A – Revised General Plan Public Health and Safety Element

7 Ms. Sanders stated that would be a new condition. The city staff and code enforcement addresses community concerns and could decide to visit the site more often.

Moved by Goldfarb
Seconded by Bernstein
The Planning Commission adopted Resolution No. 5669 approving a twoyear time extension for Tentative Parcel Map 2021-145 – Hardas, subject to the attached conditions of approval.

AYES (4): Behura, Bernstein, Goldfarb, and Masterson
ABSENT (1): Chavez Marquez
CARRIED (4 to 0)

7.3 GENERAL PLAN AMENDMENT 2026-01 – SAFETY ELEMENT

AMENDMENT
Chris Dominguez, Planning Manager, explained after there is an update to the housing element the city must evaluate its safety element for wildfire considerations.

Noelle Anderson of Michael Baker International provided a visual on the Safety Element. She provided a brief summary of updated areas of focus where the safety element needed to demonstrate compliance. The most important integration is under the AB 2140 which integrates the hazard mitigation plan because there is a financial component associated with it.

Should there be a disaster in Yorba Linda, it would be eligible for the 6.25% cost share under the FEMA public assistance.

The key updates were policy updates on the wildfire section, incorporation of the new wildfire hazard zones and hazard mitigation plan, along with incorporating the city's new access and evacuation zone maps as well as identifying neighborhoods with limited egress.

The purpose of the safety element is to drive policy and help decisionmaking and not a document that you would open in the case of an emergency. It summarizes actions that have already been implemented and taken place by other departments.

Commissioner Masterson stated his main concern is at Carbon Canyon State Park and just out of the city limits which has a lot of brush which

8 cannot be cleared due to certain environmental issues and he doesn't think there are any mediation in the plans to address it.

Ms. Sanders stated there is limited ability to control it, however, they did coordinate with state parks and the hazard mitigation plan and let them know that it was a concern. State law has been evolving on wildfire fuel as it relates to sensitive species and there has been increase flexibility and decreased regulation.

Chair Masterson opened the public hearing; seeing no one approach the public hearing was closed.

Mr. Dominguez stated staff's recommendation is that the Planning Commission recommend that the City Council adopt General Plan Amendment 2026-01 to revise the General Plan Public Safety Element.

Moved by Behura
Seconded by Bernstein
The Planning Commission recommend that the City Council adopt General Plan Amendment 2026-01 to revise the General Plan Public Health and Safety Element.

AYES (4): Behura, Bernstein, Goldfarb, and Masterson
ABSENT (1): Chavez Marquez
CARRIED (4 to 0)

7.4 DESIGN REVIEW 2025-08 AND VARIANCE 2026-01 YORBA LINDA

CAR WASH
Alexis Garcia, Associate Planner, provided a visual presentation for a car wash that was previously approved on January 11, 1978. The site has been vacant since its closure in 2024 and the applicant would like to demolish the existing structures and replace it with a 4,492-foot wash structure, new car wash tunnel, self-serve vacuum stalls, equipment room, break room, and cashier's office.

Site constraints include new utility easements, enforceable by the Yorba Linda Water District along Imperial Highway and the western property line.

Additionally, the Fire Authority also required a hammerhead turnaround for emergency vehicles.

RESOLUTION NO. 2026-6001

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF

YORBA LINDA APPROVING GENERAL PLAN
AMENDMENT 2026-01 RELATED TO AN UPDATE OF THE

PUBLIC HEALTH AND SAFETY ELEMENT
WHEREAS, under California law, every city must adopt a general plan, which must include specified mandatory elements, in furtherance of the State policy to provide a comprehensive, long-term plan for the physical development and use of property within a city’s jurisdiction; and
WHEREAS, on October 28, 2016, the City of Yorba Linda (City) adopted its current General Plan (General Plan); and
WHEREAS, the City may amend all or part of its adopted General Plan to promote the public interest up to four times during any calendar year pursuant to Government Code Section 65358; and
WHEREAS, under California law, Government Code Section 65302 et seq., every city in the State is required to review and update the safety element of a general plan to ensure cities and counties plan for wildfire risk, evacuation, and climate-driven hazards; and
WHEREAS, the proposed amendment to specified provisions in the General Plan Public Health and Safety Element, as identified in Exhibit “A” attached to this Resolution and incorporated herein by this reference (“General Plan Amendment 2026-01”) are necessary to ensure that the City’s General Plan is updated as required by State law; and WHEREAS, the City Council has determined that General Plan Amendment 2026- 01 does not constitute a “Major Amendment” as defined in the Yorba Linda Right-to-Vote Amendment (Measure B) and is therefore not subject to the approval of a majority vote of the electorate of the City to become effective; and
WHEREAS, notices of a public hearing were published, posted, and delivered in accordance with State and City laws for the consideration by the City Council of the proposed amendments to the General Plan (referred to herein as General Plan Amendment 2026-01); and
WHEREAS, in accordance with State and City laws, on May 13, 2026, the Planning Commission conducted a public hearing to receive public testimony with respect to General Plan Amendment 2026-01 and unanimously recommended that the City Council adopt the proposed amendments; and
WHEREAS, on June 16, 2026, the City Council held a public hearing concerning General Plan Amendment 2026-01; and,
WHEREAS, after consideration of the staff report and all information, testimony, and evidence presented at the public hearing, the City Council finds and determines as follows:

Section 1. The City Council determines that the proposed amendments to the General Plan Public Health and Safety Element are exempt from the provisions of the

RESOLUTION NO.

PAGE NO. 2
California Environmental Quality Act (hereinafter “CEQA”) pursuant to Section 15601(b)(3) of the California Code of Regulations, Title 14, Chapter 3, in that the proposed project will have no significant effect on the environment.

Section 2. The findings in support of the update to the General Plan are as follows:

A. The proposed General Plan Amendment is consistent with other elements of the City’s General Plan pursuant to Government Code Section 65300.5.

The proposed amendments to the Public Health and Safety Element are required by State law following prior adoption of the 2021-2029 Housing Element pursuant to Government Code Section 65302(g)(3).

B. The proposed General Plan Amendment will not be detrimental to the public health, safety, and welfare of the community. The General Plan Amendment addresses risk of fire for land classified as state responsibility areas, as defined in Section 4102 of the Public Resources Code, and land classified as very high fire hazard severity zones, as defined in Section 51177.

Section 3. The City Council hereby accepts the recommendation of the Planning Commission to adopt General Plan Amendment 2026-01, including incorporation of the City’s 2023 Local Hazard Mitigation Plan into the General Plan Public Health and Safety Element.

Section 4. The City Council hereby finds that General Plan Amendment 2026- 01 is not a “Major Amendment” as defined in the Yorba Linda Right-to-Vote Amendment (Measure B), and is therefore not subject to the approval of a majority vote of the electorate of the City to become effective, because General Plan Amendment 2026-01 does not result in any of the changes identified in Section 18.01.030(A) of the Yorba Linda Municipal Code. Specifically, General Plan Amendment 2026-01 does not: (1) increase the number of residential units which may be constructed on a parcel designated for residential uses; (2) increase the number of separate parcels which may be created from an existing parcel; (3) change any residential land use to allow any other land use; (4) change any non-residential land use to allow any residential land use greater than ten (10) net dwelling units per acre or allow a mix of commercial and residential uses; (5) increase the allowed maximum height of development; (6) provide for the private development of land owned by a government entity within five years of the date of the approval to develop the land; or (7) repeal any “Planning Policy Document” as defined in Section18.01.02 of the Yorba Linda Municipal Code.

Section 5. The City Council approves General Plan Amendment 2026-01 in its amended form as contained in Exhibit A as presented to the City Council on the date of this Resolution and on file with the City Clerk.

Section 6. If any section, subsection, sentence, clause, phrase, or portion of this Resolution is, for any reason, held to be invalid or unconstitutional by the decision of any court of competent jurisdiction, such decision shall not affect the validity of the remaining portions of this Resolution. The City Council of the City of Yorba Linda hereby declares that it would have adopted this Resolution and each section, subsection, sentence, clause, phrase, or portion thereof, irrespective of the fact that any one or more sections,

RESOLUTION NO.

PAGE NO. 3
subsections, sentences, clauses, phrases, or portions thereof may be declared invalid or unconstitutional.

PASSED, APPROVED AND ADOPTED at a regular meeting of the City Council of the City of Yorba Linda on this 16th day of June, 2026. _____________________________

CARLOS RODRIGUEZ, MAYOR

CITY OF YORBA LINDA
ATTEST:
________________________________

MARCIA BROWN, CITY CLERK

CITY OF YORBA LINDA
APPROVED AS TO FORM:

RUTAN & TUCKER, LLP
________________________________

CITY ATTORNEY

STATE OF CALIFORNIA )

COUNTY OF ORANGE )SS

CITY OF YORBA LINDA )
I, MARCIA BROWN, City Clerk of the City of Yorba Linda, HEREBY DO CERTIFY that the foregoing Resolution was duly adopted at a regular meeting of the City Council of the City of Yorba Linda, held on the 16th day of June, 2026.

AYES: COUNCIL MEMBERS: Campbell, Haney, Hernandez, Huang, Rodriguez NOES: COUNCIL MEMBERS: None
ABSENT: COUNCIL MEMBERS: None
________________________________

MARCIA BROWN, CITY CLERK

CITY OF YORBA LINDA

RESOLUTION NO.

PAGE NO. 4
EXHIBIT “A”
GENERAL PLAN AMENDMENT 2026-01

Yorba Linda General Plan

10. Public Health and Safety Element
Introduction
Authority and Scope
Government Code 65302(g)(1)

Yorba Linda General Plan
Recent Regulatory Updates Applicable to the Safety Element Government Code Sections 8685.9 and 65302.6 (Assembly Bill 2140) Government Code 65302(g)(3) and 65302.5 (Senate Bill 1241) Government Code 65302.15 (Assembly Bill 747, Assembly Bill 1409) Government Code 65302(g)(5) (Senate Bill 99)
Government Code 65302(g)(4) (Senate Bill 1035 and Senate Bill 379) Background and Baseline Conditions

Yorba Linda General Plan
Seismic Hazards
Fault Rupture
Ground Shaking

ORANGE COUNTY
BREA
ORANGE
COUNTY

PLACENTIA
ORANGE
COUNTY
ORANGE
COUNTY
COUNTY

ANAHEIM
ORANGE
COUNTY
ORANGE
COUNTY
ORANGE
COUNTY

ORANGE COUNTY
ORANGE
Alquist Priolo Fault Traces and Fault Zones
8/10/2022 JN H:\pdata\190638\GIS\APRX\YorbaLindaSafetyElement\YorbaLindaSafetyElement.aprx Legend
City Limit
Fault Traces
Accurately Located
Approximately Located
Inferred
Concealed
Concealed, Queried
Source: FEMA, City of Yorba Linda, County of Orange, Esri 0 1,875 3,750
Feet

CITY OF YORBA LINDA

SAFETY ELEMENT
°
October 15, 2023
Figure PS-1
EAÆ
AÎE
Bastanchury Rd
Yorba Linda Blvd
EAÅ
Lakeview Ave

COUNTY OF SAN BERNARDINO
Chino Hills
State Park
Fairmont Blvd
Esperanza Rd
Santa Ana River
Alquist-Priolo Fault
Hazard Zones

Yorba Linda General Plan

Yorba Linda General Plan

Yorba Linda General Plan
Liquefaction
Vulnerable Buildings

ORANGE COUNTY
BREA
ORANGE
COUNTY

PLACENTIA
ORANGE
COUNTY
ORANGE
COUNTY
COUNTY

ANAHEIM
ORANGE
COUNTY
ORANGE
COUNTY
ORANGE
COUNTY

ORANGE COUNTY
ORANGE
Liquefaction Hazard Zones
8/11/2022 JN H:\pdata\190638\GIS\APRX\YorbaLindaSafetyElement\YorbaLindaSafetyElement.aprx Legend
City Limit
Liquefaction Zones
Source: FEMA, City of Yorba Linda, County of Orange, Esri 0 1,875 3,750
Feet

CITY OF YORBA LINDA

SAFETY ELEMENT
°
October 15, 2023
Figure PS-2
EAÆ
AÎE
Bastanchury Rd
Yorba Linda Blvd
EAÅ
Lakeview Ave

COUNTY OF SAN BERNARDINO
Chino Hills
State Park
Fairmont Blvd
Esperanza Rd
Santa Ana River

Yorba Linda General Plan
Landslide Hazards

ORANGE COUNTY
BREA
ORANGE
COUNTY

PLACENTIA
ORANGE
COUNTY
ORANGE
COUNTY
COUNTY

ANAHEIM
ORANGE
COUNTY
ORANGE
COUNTY
ORANGE
COUNTY

ORANGE COUNTY
ORANGE
Landslide Hazard Zones Map
8/10/2022 JN H:\pdata\190638\GIS\APRX\YorbaLindaSafetyElement\YorbaLindaSafetyElement.aprx Legend
City Limit
Landslide Hazard Zones
Source: Dept. of Conservation, City of Yorba Linda,
County of Orange, Esri
0 1,875 3,750
Feet

CITY OF YORBA LINDA

SAFETY ELEMENT
°
October 15, 2023
Figure PS-3
EAÆ
AÎE
Bastanchury Rd
Yorba Linda Blvd
EAÅ
Lakeview Ave

COUNTY OF SAN BERNARDINO
Chino Hills
State Park
Fairmont Blvd
Esperanza Rd
Santa Ana River

Yorba Linda General Plan
Flood Hazards

ORANGE COUNTY
BREA
ORANGE
COUNTY

PLACENTIA
ORANGE
COUNTY
ORANGE
COUNTY
COUNTY

ANAHEIM
ORANGE
COUNTY
ORANGE
COUNTY
ORANGE
COUNTY

ORANGE COUNTY
ORANGE
Flood Map
8/10/2022 JN H:\pdata\190638\GIS\APRX\YorbaLindaSafetyElement\YorbaLindaSafetyElement.aprx Legend
City Limit
Flood Zones
Floodplain – 100-year
Flood Zone
(A, AE, AH, AO, VE)
Floodway – 100-year
Flood Zone (AE)
Zone X - 0.2% Annual
Chance Flood Hazard
Area with Reduced
Flood Risk Due to
Levee
Zone X - Area of
Minimal Flood Hazard
Source: FEMA, City of Yorba Linda, County of Orange, Esri 0 1,875 3,750
Feet

CITY OF YORBA LINDA

SAFETY ELEMENT
°
October 15, 2023
Figure PS-4
EAÆ
AÎE
Bastanchury Rd
Yorba Linda Blvd
EAÅ
Lakeview Ave

COUNTY OF SAN BERNARDINO
Chino Hills
State Park
Fairmont Blvd
Esperanza Rd
Santa Ana River

Yorba Linda General Plan
Dam Inundation

ORANGE COUNTY
BREA
ORANGE
COUNTY

PLACENTIA
ORANGE
COUNTY
ORANGE
COUNTY
COUNTY

ANAHEIM
ORANGE
COUNTY
ORANGE
COUNTY
ORANGE
COUNTY

ORANGE COUNTY
ORANGE
Dam Inundation Map
8/24/2022 JN H:\pdata\190638\GIS\APRX\YorbaLindaSafetyElement\YorbaLindaSafetyElement.aprx Legend
City Limit
Dams Location
Prado Dam
Inundation Area
Yorba Dam Inundation
Diemer Water
Treatment Plant
Source: USACE, City of Yorba Linda, County of Orange, Esri 0 1,875 3,750
Feet

CITY OF YORBA LINDA

SAFETY ELEMENT
°
October 15, 2023
Figure PS-5
EAÆ
AÎE
Bastanchury Rd
Yorba Linda Blvd
EAÅ
Lakeview Ave

COUNTY OF SAN BERNARDINO
Chino Hills
State Park
Fairmont Blvd
Esperanza Rd
Santa Ana River
Carbon Canyon Dam
Inundation
Carbon
Canyon Dam
Diemer
Reservoir
Yorba
Dam
Prado Dam
(Approximately

3.5-miles)

Yorba Linda General Plan
Fire Hazards
Wildfire History

Yorba Linda General Plan
Wildfire Hazard Zones and Risk Mapping

ORANGE COUNTY
BREA

ORANGE COUNTY
ORANGE
COUNTY

PLACENTIA
ORANGE
COUNTY
ORANGE
COUNTY
COUNTY

ANAHEIM
ORANGE
COUNTY
ORANGE
COUNTY
ORANGE
COUNTY

ORANGE COUNTY
ORANGE
California Fire Hazard Severity Zones
Legend
City Limit
Fire Hazard Severity Zones
Local Responsibiity Area (LRA)
Moderate
High
Very High
State Responsibility Area (SRA)
Very High
Source: FEMA, City of Yorba Linda, County of Orange, Esri 0 1,875 3,750
Feet

CITY OF YORBA LINDA

LOCAL HAZARD MITIGATION PLAN
°
October 17, 2025
Figure PS-6
Bastanchury Rd
Yorba Linda Blvd
Lakeview Ave

COUNTY OF SAN BERNARDINO
Chino Hills
State Park
Fairmont Blvd
Esperanza Rd
Santa Ana River
241
91 90

Yorba Linda General Plan
Wildfire Suppression and Public Safety

Yorba Linda General Plan

Yorba Linda General Plan
Oil Well Hazards
Hazardous Materials

Yorba Linda General Plan
Hazardous Waste Management
•
•
•
•
•
•
•
•
•
•
Transportation of Hazardous Materials

Yorba Linda General Plan
Climate Adaptation
•
•
•
•

Yorba Linda General Plan
Emergency Operations Planning and Evacuation
•
•
•
•

Yorba Linda General Plan

Yorba Linda General Plan
Related Plans and Programs
California Division of Mines and Geology
California Fire Plan
Orange County Hazardous Waste Management Program
County Hazardous Waste Material Incident Response Plan
Orange County’s Household Hazardous Waste Element

Yorba Linda General Plan
Yorba Linda Source Reduction/Recycle Element
Yorba Linda Emergency Operations Plan
Yorba Linda Local Hazard Mitigation Plan

Yorba Linda General Plan
Public Health and
Safety Element
Policy Program
Goal PS-1
The City’s highest priority shall be
the protection of human life.

Goal PS-2
The protection of property shall be
the second highest priority.

Goal PS-3
A community protected from
hazards associated with geologic
instability and seismic events.

Yorba Linda General Plan
Goal PS-4
Protect the lives and property of
residents and visitors of the City
from flood hazards.

Goal PS-5
Protect the lives and property of
residents and visitors of the City
from wildfire hazards through
preventative measures.

Yorba Linda General Plan
Goal PS-6
Community protection from
hazards associated with and
crime.

Yorba Linda General Plan
Goal PS-7
Availability and effective response
of emergency services following a
disastrous event within the City.

Goal PS-8
Protect public health, safety, and
welfare and the environment from
exposure to hazardous materials
and waste.

Goal PS-9
A community with opportunities for
healthy living and wellness.

Yorba Linda General Plan
Goal PS-10
Support plans, policies and
programs that promote climate
change readiness.

PUBLIC WORKS DEPARTMENT
DATE: JUNE 16, 2026
TO: HONORABLE MAYOR AND MEMBERS OF THE CITY COUNCIL
FROM: JAMIE LAI, P.E., DIRECTOR OF PUBLIC WORKS/CITY ENGINEER PREPARED BY: YASH VERMA, SENIOR MANAGEMENT ANALYST
SUBJECT: APPROVE RESOLUTION NO. 2026-5996 CONFIRMING THE FY 2026-27

LANDSCAPE MAINTENANCE ASSESSMENT DISTRICT DIAGRAM AND

ASSESSMENTS

RECOMMENDATION
Approve Resolution No. 2026-5996 confirming the diagram boundaries and assessments for FY 2026-27 for the Street Lighting and Landscaping Maintenance District, overruling all protests concerning the assessments, and levying the assessments.

SUMMARY
The City levies annual assessments through the Street Lighting and Landscaping Maintenance District (LMAD) to maintain and operate public landscaping, street lighting, traffic signals, and related infrastructure. The recommended resolution confirms FY 2026- 27 assessments of $11,180,144, an increase of $984,343 over the $10,195,801 levied in FY 2025-26.

DISCUSSION
The LMAD was authorized by the Landscaping and Lighting Act of 1972 and is levied annually in compliance with Article XIII D of the California Constitution (Proposition 218).

The LMAD includes several lighting, traffic signal, and unique landscaping zones that provide special benefits to properties within the district.

The City Council approved the FY 2026-27 Engineer’s Report at its June 2, 2026 meeting, The Report describes the LMAD’s improvements, costs, and assessments for the upcoming fiscal year beginning July 1, 2026.

The increase from the prior year is primarily due to the new assessment for Local Landscaping Zone L-1A and the annual update of district costs and funding needs identified in the Engineer’s Report.

FY 2026-27 LMAD ASSESSMENTS
P a g e | 2
During the public hearing, the City Council may receive public comments and written protests regarding the proposed assessments. Under Streets and Highways Code §22630, the City Council may make changes to the Engineer’s Report during or at the close of the public hearing. If the City Council confirms the assessments, they will be submitted to the Orange County Auditor-Controller for collection on the FY 2026-27 property tax roll.

As allowed by State law and described in the approved Engineer’s Report and the LMAD Capital Improvement Plan, adopting the Resolution authorizes certain improvement costs, such as irrigation smart controllers, fence habilitation, trail improvements, electrical upgrades, etc. to be collected over time and held in reserve accounts until the improvements are constructed.

FISCAL IMPACT
The FY 2026-27 LMAD budget is $15,063,706 with $11,180,144 levied through annual assessments. The City-funded General Benefit Expenses total $1,430,949. Other funding adjustments/contributions total $2,452,613.

ALTERNATIVES
Do not approve the recommendation and provide alternative direction.

ATTACHMENTS

1. Resolution No. 2026-5996 Confirming the FY 2026-27 LMAD Diagram and Assessments

2. FY 2026-27 Engineer’s Report

RESOLUTION NO. 2026-5996

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF

YORBA LINDA, CALIFORNIA, PURSUANT TO THE

PROVISIONS OF THE LANDSCAPING AND LIGHTING
ACT OF 1972, ORDERING THAT THE COSTS FOR

CERTAIN IMPROVEMENTS IN THE YORBA LINDA

STREET LIGHTING AND LANDSCAPING MAINTENANCE

DISTRICT SHALL BE RAISED THROUGH

INSTALLMENTS OVER A PERIOD OF YEARS,
CONFIRMING THE ENGINEER’S REPORT, DIAGRAM
AND ASSESSMENTS FOR FISCAL YEAR 2026/2027,

OVERRULING ALL PROTESTS CONCERNING THE

ASSESSMENTS, AND LEVYING THE ASSESSMENTS

CONFIRMED HEREIN
WHEREAS, Resolution No. 2026-5975 of the City Council of the City of Yorba Linda initiated proceedings to levy the annual assessments for the Yorba Linda Lighting and Landscaping Maintenance District (the “District”); and WHEREAS, Resolution No. 2026-5975 also ordered the City Engineer to prepare the report required by Streets and Highways Code Section 22622; and WHEREAS, the City Council approved the Fiscal Year 2026/2027 Engineer’s Report by adopting Resolution No. 2026-5988 on June 2, 2026; and WHEREAS, by Resolution No. 2026-5989, the City Council declared its intention to levy and collect assessments within the District for Fiscal Year 2026/2027, and provide notice pursuant to applicable law of a Public Hearing of the City Council on the matter; and
WHEREAS, by Resolution No. 2026-5989, the City Council also set the Public Hearing for the City Council meeting on June 16, 2026, commencing at 6:30 p.m.; and WHEREAS, the City Clerk caused Notice of the Public Hearing to be given in the manner provided by applicable law; and
WHEREAS, on June 16, 2026, the City Council held a duly noticed Public Hearing to consider the Engineer’s Report, all oral statements and all written protests and communication made or filed by any interested person concerning the proposed assessments in the District for Fiscal Year 2026/2027; and

WHEREAS, the City Council considered all public testimony presented at the Public Hearing and received and considered all written protests and evidence presented or filed at said Hearing.

NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Yorba Linda resolves as follows:

Section 1. The foregoing recitals are incorporated herein by this reference.

Section 2. Pursuant to Streets and Highways Code Section 22631, the City Council hereby confirms the diagram boundaries and assessments for the Yorba Linda Street Lighting and Landscaping Maintenance District for Fiscal Year 2026/2027. Pursuant to Streets and Highway Code Section 22630, the City Council approves of the changes and updated financial information, if any, in the Annual Engineer’s Report.

Section 3. In accordance with Streets and Highways Code Sections 22660(a) and 22660(b), the City Council has determined that the estimated cost of certain proposed improvements, described in Section 22525, subdivisions (a) through (d), are greater than can conveniently be raised from a single assessment and, as a result, shall be collected in installments over a period not to exceed thirty years and held in a reserve account, as noted in the Engineer’s Report. General descriptions of these improvements for all Zones in the District, as well as the estimated costs thereof, the number of annual installments and years during which they are to be collected, and the maximum amount of each annual installment, are described in the City’s LMAD Capital Improvement Program approved by the City Council on June 2, 2026, and incorporated into this Resolution by this reference, and attached hereto as Attachment A.

Section 4. If any section, subsection, sentence, clause, phrase, or portion of this Resolution is, for any reason, held to be invalid or unconstitutional by the decision of any court of competent jurisdiction, such decision shall not affect the validity of the remaining provisions of this Resolution and each section, subsection, subdivision, sentence, clause, phrase, or portion thereof, irrespective of the fact that any one or more sections, subsections, sentences, clauses, phrases, or portions might subsequently be declared invalid or unconstitutional. Additionally, if any section, subsection, sentence, clause, phrase, portion, zone, or subzone of the Report is, for any reason, held to be invalid or unconstitutional by the decision of any court of competent jurisdiction, such decision shall not affect the validity of the remaining provisions of the Report and each section, subsection, subdivision, sentence, clause, phrase, portion, zone, or subzone thereof, irrespective of the fact that any one or more sections, subsections, sentences, clauses, phrases, portions, zones, or subzones might subsequently be declared invalid or unconstitutional.

Section 5. The City Council hereby overrules all protests presented concerning the annual assessments for the District for Fiscal Year 2026/2027.

Section 6. Passage of this Resolution shall constitute a levy of assessments for Fiscal Year 2026/2027. A copy of the assessments which specify the amounts levied is on file

R E S O L U T I O N N O . 2 0 2 6 – 5 9 9 6
P A G E 3
in the Office of the City Clerk and is incorporated herein and made a part hereof as though fully set forth.

Section 7. The City Council finds that the assessment is in compliance with the provisions of the Landscaping and Lighting Act of 1972 and Article XIII D of the California Constitution, and that the City Council has complied with all laws pertaining to the levy of an annual assessment.

Section 8. The City Council orders the proposed District improvements to be made in accordance with said Annual Engineer’s Report and these proceedings.

Section 9. The City Council finds that the Southern California Edison Company is the practical contractor capable of furnishing street lighting improvements, and authorization is hereby granted to continue with said contractor.

Section 10. The City Engineer is hereby authorized to update the Annual Engineer’s Report and assessments to the most current available parcel listings as provided by the County Auditor’s office.

Section 11. Pursuant to applicable law, the City Clerk is hereby authorized and directed to file a certified copy of this Resolution, and the diagrams (boundaries) and assessments confirmed by this Resolution of a certified copy thereof, with the County Auditor/Assessor/Tax Collector of the County of Orange.

PASSED, APPROVED AND ADOPTED at a regular meeting of the City Council of the City of Yorba Linda on this 16th day of June, 2026.
__________________________

CARLOS RODRIGUEZ, MAYOR

CITY OF YORBA LINDA
ATTEST:
______________________________

MARCIA BROWN, CITY CLERK

CITY OF YORBA LINDA
APPROVED AS TO FORM:

RUTAN & TUCKER LLP
CITY ATTORNEY Page 752 of 989
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P A G E 4

STATE OF CALIFORNIA )
ss.

COUNTY OF ORANGE)
I, MARCIA BROWN, City Clerk of the City of Yorba Linda, California, DO HEREBY CERTIFY that the foregoing Resolution was adopted at a regular meeting of the City of Yorba Linda held on the 16th day of June 2026, and was carried by the following roll call vote:

AYES: COUNCIL MEMBERS:

NOES: COUNCIL MEMBERS:

ABSENT: COUNCIL MEMBERS:

MARCIA BROWN, CITY CLERK

CITY OF YORBA LINDA

R E S O L U T I O N N O . 2 0 2 6 – 5 9 9 6
P A G E 5

R E S O L U T I O N N O . 2 0 2 6 – 5 9 9 6
P A G E 6

R E S O L U T I O N N O . 2 0 2 6 – 5 9 9 6
P A G E 7

R E S O L U T I O N N O . 2 0 2 6 – 5 9 9 6
P A G E 8

City of Yorba Linda
Street Lighting and Landscaping
Maintenance District
Annual Engineer’s Report
Fiscal Year 2026/2027
Intent Meeting: June 02, 2026
Public Hearing: June 16, 2026
MAY 2026

PREPARED BY

WILLDAN FINANCIAL SERVICES
27368 Via Industria
Suite 200
Temecula, CA 92590
T. 951.587.3500|800.755.6864
F. 951.587.3510|888.326.6864
Property Tax Information Line
T.866.807.6864
www.willdan.com Page 758 of 989
ENGINEER’S REPORT AFFIDAVIT
City of Yorba Linda
Street Lighting and Landscaping Maintenance District
For
Fiscal Year 2026/2027
City of Yorba Linda,
County of Orange, State of California
This Report and the enclosed descriptions, budgets and diagrams outline the proposed improvements and assessments for the Street Lighting and Landscaping Maintenance District in the City of Yorba Linda for fiscal year 2026/2027, which includes each lot, parcel, and subdivision of land within said District, as the same existed at the time of the passage of the Resolution of Intention. Reference is hereby made to the Orange County Assessor’s maps for a detailed description of the lines and dimensions of parcels within the District. The undersigned respectfully submits the enclosed Report as directed by the City Council.

Dated this ____________ day of ______________, 2026.

Willdan Financial Services
Assessment Engineer
On Behalf of the City of Yorba Linda
By: ________________________________
Jim McGuire
Principal Consultant, Project Manager
By: ________________________________
Tyrone Peter
PE # C 81888
3rd June

Table of Contents
Introduction ........................................................................................................ 1 District Changes for Fiscal Year 2026/2027 ................................................................. 1 Report Content and Annual Proceedings ................................................................ 2 Part I - Plans and Specifications .............................................................. 5 Zones of Benefit ........................................................................................................ 5 Description of Improvements ................................................................................... 6 Part II - Method of Apportionment ......................................................... 27 Legislative Authority and Provisions..................................................................... 27 Benefit Analysis ....................................................................................................... 28 Assessment Methodology ...................................................................................... 33 Part III - Estimate of Costs...................................................................... 56 Part V - Assessment Diagrams .............................................................. 70 Local Landscaping Zones ....................................................................................... 71 Arterial Landscaping Zones ................................................................................. 107 Arterial Street Lighting Zone ................................................................................ 117 Local Street Lighting Zone ................................................................................... 118 Traffic Signal Zones .............................................................................................. 119 Appendix A - Historical District Changes ............................................ 120

Yorba Linda Street Lighting and Landscaping Maintenance District Engineer’s Annual Report
Fiscal Year 2026/2027

Introduction
The City of Yorba Linda (“City”), under the provisions of the Landscaping and Lighting Act of 1972, Part 2 of Division 15 of the California Streets and Highways Code (“1972 Act”) and the provisions of the California Constitution Article XIII D (“California Constitution”), annually levies and collects special assessments for the City’s maintenance assessment district designated as:

Street Lighting and Landscaping Maintenance District
(“District”) in order to provide and maintain various landscaping and lighting improvements throughout the City that provide special benefits to properties within the City.

In accordance with the 1972 Act, the District utilizes benefit zones (“Zones”) to address variations in the nature, location, and extent of the improvements that provide special benefits to parcels in the District. Within the boundaries of the District, parcels are assigned to various Zones, each of which is associated with a set of improvements and/or type of improvements that provide special benefit to properties within that Zone.

In fiscal year 2025/2026, the District was comprised of the following Zones:
 Nine Arterial Landscaping Zones (A-1 through A-9);
 Thirty-three Local Landscaping Zones:
 L-1A through L-1E;
 L-2A through L-2V;
 Zone L-3;
 L-4A and L-4B; and
 L-5A, L-5B and L-5C;
 A single citywide Arterial Street Lighting Zone;
 A non-contiguous Local Street Lighting Zone; and
 Three Traffic Signal Zones (TS-1, TS-2, and TS-3).

District Changes for Fiscal Year 2026/2027
On May 5, 2026, 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 Property Owner Protest Ballot Proceeding for a new/increased assessment within Local Landscaping Zone L-1A that resulted in the approval of a new maximum assessment and new assessment range formula (increased assessments) commencing in fiscal year 2026/2027.

In addition, as part of the ongoing annual review of the improvements associated with each zone, the assessment diagram for Local Landscaping Zone L-2J was updated to reflect the addition of two tree maintenance only areas on the south side of Via Sepulveda, one area located between Yorba Ranch Road and Via Ontiveros and the other just southwest of Via Ontiveros.

No other notable or consequential changes to the District and/or improvements have occurred since the adoption of the fiscal year 2025/2026 Engineer’s Report.

Yorba Linda Street Lighting and Landscaping Maintenance District Engineer’s Annual Report
Fiscal Year 2026/2027

Report Content and Annual Proceedings
This Engineer’s Annual Report (“Report”) has been prepared pursuant to Chapter 1, Article 4 and Chapter 3 of the 1972 Act, and presented to the City Council for their consideration and approval of the proposed improvements and services to be provided within the District and the levy and collection of annual assessments related thereto for fiscal year 2026/2027. If any section, subsection, sentence, clause, phrase, portion, zone, or subzone of this Report is, for any reason, held to be invalid or unconstitutional by the decision of any court of competent jurisdiction, such decision shall not affect the validity of the remaining provisions of the Report and each section, subsection, subdivision, sentence, clause, phrase, portion, zone, or subzone thereof, irrespective of the fact that any one or more sections, subsections, sentences, clauses, phrases, portions, zones, or subzones might subsequently be declared invalid or unconstitutional.

This Report outlines the District Zone structure, the improvements, and the proposed assessments to be levied in connection with the benefits the properties will receive from the maintenance and servicing of the District improvements for fiscal year 2026/2027. The annual assessments to be levied on properties within the District provide a funding source for the continued operation and maintenance of landscaping and lighting improvements within various zones of benefit (“Zones”) that provide special benefits to the properties within the District and each respective Zone. Each fiscal year, the City establishes the District’s assessments based on an estimate of the costs to maintain, operate, and service the improvements and based upon available revenues including fund balances, general benefit contributions and additional City contributions and assessment limits. The costs of the improvements and the proposed annual assessments budgeted and assessed against properties within the District may include, but are not limited to the estimated expenditures for regular annual maintenance and repairs; incidental expenditures related to the operation and administration of the District; deficits or surpluses from prior years; revenues from other sources; and the collection of funds for operational reserves or for periodic maintenance and improvement rehabilitation projects as authorized by the 1972 Act.

Each parcel is assessed proportionately for only those improvements, services, and expenses for which the parcel will receive special benefit.

Each Zone outlined in this Report reflects the various improvements and the types of improvements and services to be provided by the District for the properties that are directly associated with and benefit from those improvements. The net annual cost to provide the improvements in each Zone is based on the various improvements and the types of improvements and services to be provided by the District and the net special benefit cost of providing those improvements and services are allocated to the benefiting properties within the Zone using a weighted method of apportionment (refer to Assessment Methodology in Part II, Method of Apportionment) that calculates the proportional special benefit and assessment for each parcel as compared to other properties that benefit from the District improvements and services.

The word “parcel,” for the purposes of this Report, refers to an individual property assigned its own Assessor’s Parcel Number (“APN”) by the Orange County Assessor’s Office. The Orange County Auditor/Controller uses APNs and specific Fund Numbers to identify properties to be assessed on the tax roll for the District assessments.

At a noticed annual Public Hearing, the City Council will accept all public comments and written protests regarding the District and the annual levy of assessments. Based on those public comments and written protests, 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 will, by Resolution, order the improvements to be made and confirm the levy and collection of assessments pursuant to the 1972 Act. The assessments as approved will

Yorba Linda Street Lighting and Landscaping Maintenance District Engineer’s Annual Report
Fiscal Year 2026/2027

be submitted to the Orange County Auditor/Controller to be included on the property tax roll for each parcel.

As required by the 1972 Act, this Engineer’s Report describes the improvements to be provided, maintained, and serviced by the District, an estimated budget for the District improvements, and the proposed assessments to be levied upon each assessable lot or parcel within the District for fiscal year 2026/2027.

While the budgets outlined in this Report reflect the estimated costs necessary to fully and adequately provide for the maintenance and operation of the improvements within the District, in some circumstances the estimated costs and associated services cannot be fully funded by the combination of the current special benefit assessment revenues and the City contribution for general benefits. Therefore, in addition to the City’s contribution for general benefit costs, on a case by case basis, at the discretion of the City Council, the City may also provide additional funding to support the improvements and/or implement service reductions for the fiscal year. To fully fund the improvements that are considered special benefits, it may be necessary in the future to increase assessment revenues which would require the support of the property owners for new or increased assessments through a ballot proceeding conducted under the provisions of the California Constitution Article XIII D.

This Report consists of five (5) parts:

Part I
Plans and Specifications: This section provides a general description of the District and the improvements for which parcels are assessed. The proposed assessments as outlined in this Report are based on the improvements and appurtenant facilities that provide a special benefit to the properties within the District and generally consist of local and arterial landscaping improvements, arterial and local street lighting, traffic signals and operational expenses authorized pursuant to the 1972 Act. The plans and specifications contained in this Report generally describe the nature and extent of the improvements. In conjunction with these general descriptions of the improvements a visual depiction of the landscape improvement areas is provided in “Part V - Assessment Diagrams” of this Report. More detailed information regarding the specific plans and specifications associated with the District improvements in each Zone may be on file in the Public Works Department and by reference are made part of this Report.

Part II
Method of Apportionment: This section includes a discussion of the general and special benefits associated with the various improvements to be provided within the District (Benefit Analysis), which includes a discussion of the proportional costs of the special benefits and a separation of costs considered to be of general benefit (and therefore not assessed). This section of the Report also outlines the method of calculating each property’s proportional special benefit necessary to calculate the property’s annual assessment. This method of apportionment is consistent with the previously adopted method of apportionment for the District that was approved by the property owners in a protest ballot proceeding conducted in 1997 as well as subsequent Property Owner Protest Ballot Proceedings conducted for increased assessments in individual Zones pursuant to the provisions of the California Constitution Article XIII D.

Yorba Linda Street Lighting and Landscaping Maintenance District Engineer’s Annual Report
Fiscal Year 2026/2027

Part III
Estimate of Costs: An estimate of the annual costs to operate, maintain, and service the landscaping and lighting improvements and appurtenant facilities. The budget for each Zone includes an estimate of the maintenance costs and incidental expenses including, but not limited to, labor, materials, utilities, equipment, and administration expenses as well as the collection of other appropriate funding authorized by the 1972 Act, and deemed necessary to fully support the improvements, even though not all costs identified in these budgets are necessarily supported by the current assessment revenues. Those improvements and/or costs determined to be of general benefit shall be funded by a City contribution. In addition to the general benefit costs, the City may provide additional funding to support the maintenance and operation of the improvements that are considered to be of special benefit, but City staff shall make the determination of which improvements, and the extent of the services and activities that shall be provided based on available revenues.

Part IV
Assessment Roll: The assessment amounts to be levied and collected in fiscal year 2026/2027 for each parcel is based on the parcel’s calculated proportional special benefit as outlined in “Part II - Method of Apportionment” and the annual assessment rates established by the estimated budgets in “Part III - Estimate of Costs” of this Report. Due to the number of parcels within the District, the Assessment Roll for fiscal year 2026/2027 has been filed electronically with the City Clerk rather than displayed in this Report and by reference the listing of the Assessor’s Parcel Numbers and the corresponding assessment amounts are made part of this Report.

Part V
Assessment Diagrams: This section of the Report contains a series of diagrams showing the boundaries of the Zones within the District for fiscal year 2026/2027 which incorporate the parcels determined to receive special benefits from the various District improvements. For those Zones that provide landscape improvements, the diagrams also provide a visual depiction of the location and extent of the landscaped areas being maintained. Parcel identification, the lines and dimensions of each lot, parcel, and subdivision of land within the District and Zones are shown on the Orange County Assessor’s Parcel Maps and shall include any subsequent lot line adjustments or parcel changes therein. Reference is hereby made to the Orange County Assessor’s Parcel Maps for a detailed description of the lines and dimensions of each lot and parcel of land within the District.

Yorba Linda Street Lighting and Landscaping Maintenance District Engineer’s Annual Report
Fiscal Year 2026/2027

Part I - Plans and Specifications
The territory within the District consists of all lots or parcels of land within the City of Yorba Linda and the boundaries of the District are coterminous with the City boundaries. The purpose of this District is to provide in part, through annual assessments, funding for the ongoing operation, maintenance, and servicing of landscaping, street lighting, traffic signal improvements, and related facilities and services in various areas throughout the City. Improvements currently provided within the District generally include, but are not limited to:
 Landscape improvements within the street medians and parkway side-panels, including parkways, slopes, and entryways; and various non-street landscaping including greenbelt areas, slopes, local trails, and open space areas within various landscape zones. These landscape improvements and areas may include but are not limited to various combinations of trees; turf; ground cover; shrubs, plantings and other amenities including retaining walls, monuments, fencing, sidewalks, stamped concrete, or pavers; irrigation and drainage systems; and related appurtenances.
 Lighting facilities on the public streets within the City, including both street lights and traffic signals. These lighting improvements may include but are not limited to street lights located on the City’s arterial streets, traffic signals located throughout the City and local street lights within or adjacent to the various developments and subdivisions.

Zones of Benefit
In accordance with the 1972 Act, the District utilizes Zones to address variations in the nature, location, and extent of the improvements that provide special benefits to parcels in the District.

Within the boundaries of the District, parcels are assigned to benefit zones, each of which is associated with a set of improvements and/or type of improvements that provide special benefit to properties within that Zone.

Prior to fiscal year 2012/2013, the District included twelve (12) designated Zones in order to identify and budget for the various improvements being provided within the District and the relationship and benefits to properties within the District. These twelve (12) Zones included a citywide Arterial Landscaping Zone and Arterial Street Lighting Zone; three (3) Traffic Signal Zones (TS-1, TS-2, and TS-3); a noncontiguous Local Street Lighting Zone; and six (6) Local Landscaping Zones designated as L-1, L-2, L-3, L-4, L-5 and L-5A. Commencing in fiscal year 2012/2013, an ongoing annual review and evaluation of the improvements and properties within the District has been conducted. As a result, several modifications have been implemented in the District to clarify and more clearly identify the specific improvements directly associated with and that provide special benefits to the properties within the District as well as the general benefits associated with those improvements. The implementation of these changes since fiscal year 2012/2013 has reorganized the previously established twelve (12) Zones into forty-seven (47) Zones without directly facilitating an increase to the previously approved maximum assessment rates in most cases.

Yorba Linda Street Lighting and Landscaping Maintenance District Engineer’s Annual Report
Fiscal Year 2026/2027

For fiscal year 2026/2027, the District continues to be comprised of forty-seven (47) benefit zones (Zones) including:
 Nine Arterial Landscaping Zones (A-1 through A-9);
 Thirty-three Local Landscaping Zones:
 L-1A, through L-1E;
 L-2A through L-2V;
 Zone L-3;
 L-4A and L-4B; and
 L-5A, L-5B and L-5C;
 A single citywide Arterial Street Lighting Zone;
 A non-contiguous Local Street Lighting Zone; and
 Three Traffic Signal Zones (TS-1, TS-2, and TS-3).

Description of Improvements
As authorized by the 1972 Act, the improvements provided by the District and associated with each Zone incorporate various landscaping or lighting improvements that are maintained and serviced for the benefit of real property within the District. The maintenance of the landscape improvements may also include various appurtenances that may include but are not limited to entry monuments; various types of fencing; retaining walls; ornamental lighting or other ornamental fixtures; signage; and irrigation, drainage, and electrical equipment. In most cases, these improvements were either installed in direct connection with the development of properties within the Zones or were installed for the benefit of those properties as a result of property development or potential development of those properties and were considered necessary for the development of those properties to their full and best use. The work to be performed within each respective Zone may include but is not limited to (as applicable), the personnel, materials, equipment, electricity, water, contract services, repair and rehabilitation of the improvements and incidental expenses required to operate the District and provide improvements and services for each Zone. The improvements provided within the District and for which parcels receive special benefits are generally described in the following.

Street Light Improvements
The street lighting system in the City of Yorba Linda currently consists of 6,172 street lights (mostly Edison-owned) and the cost of operating and maintaining the street lights including energy costs are funded in part by the District’s annual assessments. Within the District there are two (2) Street Light Zones, designated as the Arterial Street Lighting Zone and the Local Street Lighting Zone. The following is a summary of the two Zones and the street light improvements generally provided in each.

Arterial Street Lighting Zone
The boundaries of the Arterial Street Lighting Zone are coterminous with the City boundaries and all parcels within the City (excluding lots and parcels of land identified as exempt) are proportionately assessed for the net-special benefit costs for the operation and maintenance of

Yorba Linda Street Lighting and Landscaping Maintenance District Engineer’s Annual Report
Fiscal Year 2026/2027

these improvements. The following is a summary of the street lights currently included in the Arterial Street Lighting Zone:

Local Street Lighting Zone
Although the Local Street Lighting Zone is also considered a city-wide zone, only parcels that receive special benefits from local street lighting improvements are proportionately assessed for the net special benefit cost of providing those improvements and are designated as “Local Street Lighting Zone A”. All other parcels in the City (parcels that do not receive special benefits from local street lighting improvements and are not assessed) are designated as “Local Street Lighting Zone B” parcels for administration purposes only (not an actual Zone). The following is a summary of the street lighting improvements currently included in the Local Street Lighting Zone for which parcels are proportionately assessed:

Type of Light Wattage Total No.
of Lights
Light Emitting Diodes (LED) 31 39
Light Emitting Diodes (LED) 39 75
Light Emitting Diodes (LED) 71 180
Light Emitting Diodes (LED) 82 751
Light Emitting Diodes (LED) 90 3
Light Emitting Diodes (LED) 105 15
Light Emitting Diodes (LED) 136 12
Light Emitting Diodes (LED) 155 4
Total Lights 1,079
Type of Light Size in
Lumens
Total No.
of Lights
High Pressure Sodium Vapor 4,000 2
High Pressure Sodium Vapor 5,800 3,521
High Pressure Sodium Vapor 9,500 13
High Pressure Sodium Vapor 16,000 37
High Pressure Sodium Vapor 22,000 142
High Pressure Sodium Vapor 27,500 73
High Pressure Sodium Vapor 37,000 2
Total Lights 3,790
Type of Light Wattage Total No.
of Lights
Light Emitting Diodes (LED) 31 1,140
Light Emitting Diodes (LED) 39 14
Light Emitting Diodes (LED) 71 18
Light Emitting Diodes (LED) 82 101
Light Emitting Diodes (LED) 100 23
Light Emitting Diodes (LED) 136 7
Total Lights 1,303

Yorba Linda Street Lighting and Landscaping Maintenance District Engineer’s Annual Report
Fiscal Year 2026/2027

Traffic Signal Improvements
Within the District there are three (3) Traffic Signal Zones, designated as TS-1, TS-2 and TS-3, the boundaries of which collectively are coterminous with the City boundaries. Each of the three Traffic Signal Zones include traffic signal improvements on the City’s major thoroughfares at specific intersections within the boundaries of each respective Zone that serve as the primary access points to the properties assessed within these Zones. The following is a listing of the traffic signal locations (intersections) currently included in each Traffic Signal Zone.

Traffic Signal Zone TS-1
The zone is located on the eastern side of the City and the proportional special benefit assessments on parcels within this Zone currently fund in part the ongoing maintenance and operation of the traffic signals located at the following intersections:
 La Palma Avenue and Via Lomas de Yorba East;
 La Palma Avenue and Via Lomas de Yorba West;
 La Palma Avenue and Gypsum Canyon Road; and
 La Palma Avenue and Mercado Del Rio.

Traffic Signal Zone TS-2
The zone comprises the majority of the properties within the City (both the central and western portions of the City) as well as the majority of the City’s traffic signals. The proportional special benefit assessments on parcels within this Zone currently fund in part the ongoing maintenance and operation of the traffic signals located at the following intersections:
 Imperial Highway and Prospect Avenue;
 Imperial Highway and Bastanchury Road;
 Imperial Highway and Valley View Avenue;
 Imperial Highway and Casa Loma Avenue;
 Imperial Highway and Eureka Avenue;
 Imperial Highway and Lemon Drive;
 Imperial Highway and Lemon Drive East;
 Imperial Highway and Olinda Street;
 Imperial Highway and Yorba Linda Boulevard;
 Imperial Highway and Kellogg Drive;
 Yorba Linda Boulevard and Linda Vista Street (cost shared with the City of Placentia);  Yorba Linda Boulevard and Rose Drive (cost shared with the City of Placentia);  Yorba Linda Boulevard and Prospect Avenue (cost shared with the City of Placentia);  Yorba Linda Boulevard and Jefferson Street (cost shared with the City of Placentia);  Yorba Linda Boulevard and Van Buren Street;
 Yorba Linda Boulevard and Richfield Road;
 Yorba Linda Boulevard and Valley View Avenue;

Yorba Linda Street Lighting and Landscaping Maintenance District Engineer’s Annual Report
Fiscal Year 2026/2027

 Yorba Linda Boulevard and Casa Loma Avenue;
 Yorba Linda Boulevard and Casa Loma Circle;
 Yorba Linda Boulevard and Eureka Avenue;
 Yorba Linda Boulevard and Mountain View Avenue;
 Yorba Linda Boulevard and Lakeview Avenue;
 Yorba Linda Boulevard and Avocado Avenue;
 Yorba Linda Boulevard and Ohio Street;
 Yorba Linda Boulevard and Palm Avenue;
 Yorba Linda Boulevard and Kellogg Drive;
 Yorba Linda Boulevard and Fairmont Boulevard;
 Yorba Linda Boulevard and Avenida Rio Del Oro;
 Yorba Linda Boulevard and Village Center Drive;
 Yorba Linda Boulevard and Paseo De Las Palomas;
 Yorba Linda Boulevard and San Antonio Road;
 Yorba Linda Boulevard and Yorba Ranch Road;
 Yorba Linda Boulevard and Via Del Agua;
 Yorba Linda Boulevard and Via De La Esquela;
 Yorba Linda Boulevard and Stonehaven Drive;
 Yorba Linda Boulevard and Avenida Adobe;
 Yorba Linda Boulevard and New River Road;
 Fairmont Boulevard and Paseo De Las Palomas;
 Fairmont Boulevard and Village Center Drive/Nob Hill;  Fairmont Connector and Esperanza Road;
 Fairmont Boulevard and Fairmont Connector;
 Fairmont Boulevard and Old Ranch Road;
 Fairmont Boulevard and Futura Drive;
 Esperanza Road and Lindsey Drive;
 Esperanza Road and New River;
 Lakeview Avenue and Lemon Drive;
 Lakeview Avenue and Town Center Drive;
 Mountain View Avenue and Kellogg Drive;
 Rose Drive and Wabash Avenue;
 Rose Drive School Crossing (at Rose Drive School);
 Rose Drive Pedestrian Crossing (at El Cajon Trail);
 Valley View Avenue and Orange Drive;

Yorba Linda Street Lighting and Landscaping Maintenance District Engineer’s Annual Report
Fiscal Year 2026/2027

 Valley View Avenue and Lakeview Avenue;
 Valley View Avenue and Bastanchury Road;
 Valley View Avenue and Pedestrian Crossing (El Cajon Trail);  Bastanchury Road and Prospect Avenue;
 Bastanchury Road and Rose Drive;
 Bastanchury Road and Lakeview Avenue;
 Bastanchury Road and Fairmont Boulevard;
 Bastanchury Road and Village Center Drive;
 Bastanchury Road and Secretariat Way;
 Bastanchury Road and Grey Stone Drive;
 Bastanchury Road and Clydesdale Drive;
 Bastanchury Road and Plumosa Drive;
 Bastanchury Road and Yorba Linda High School;
 Bastanchury Road and Casa Loma Avenue;
 Bastanchury Road and Eureka Avenue;
 Buena Vista Avenue and Richfield Road; and
 Grandview and Kellogg Drive.

Traffic Signal Zone TS-3
The zone is located in the southeastern section of the City and the proportional special benefit assessments on parcels within this Zone currently fund in part the ongoing maintenance and operation of a single traffic signal located at:
 Savi Ranch Parkway and Mirage Street.

Landscape Improvements
Arterial Landscaping Zone
Within the District there are nine (9) designated Arterial Landscaping Zones (A-1 through A-9), the boundaries of which collectively are coterminous with the City boundaries. Each of these nine Arterial Landscaping Zones have been established to reflect the proportional special benefit properties within the District receive from the District maintained arterial landscaping improvements. The boundaries of each Arterial Landscaping Zone are based on the improvements being maintained through the District assessments and the relationship and proximity of the developments and properties that derive special benefit from those improvements. The location, extent and types of improvements and the proximity of the various parcels and developments to those improvements were evaluated in developing the boundaries of the nine Zones and proportional special benefit cost allocations and most of the Zones are separated by streets that are considered primary arterials or other thoroughfares that may be considered secondary arterials. Therefore, some improvements (specifically medians) may be located between two Zones, and those improvements would be shared by those two adjacent Zones. In such cases, the special benefit and cost of providing such improvements are proportionately shared by parcels in both Zones. However, because the extent and type of landscaping on either side of these streets (parkways, side panels, or adjacent landscape areas)

Yorba Linda Street Lighting and Landscaping Maintenance District Engineer’s Annual Report
Fiscal Year 2026/2027

may often be dramatically different, the special benefit and the costs associated with these improvements on primary arterial streets are assigned and allocated to the adjacent Arterial Landscaping Zone. On other thoroughfares (including secondary arterials) these parkways, side panels, or adjacent landscape areas, are typically funded by the abutting Local Landscaping Zone, instead of the Arterial Landscaping Zone. The following is a brief description and summary of the landscaped areas associated within each Arterial Landscaping Zone. A visual depiction of the location and extent of the improvement areas and Zone boundaries are provided in “Part V - Assessment Diagrams” of this Report. Within some of the Arterial Landscaping Zones there are landscape improvement areas (various parkway landscaping and/or greenbelt areas) that are not included as part of the Arterial Landscaping Zone assessments and are currently funded by the City. These improvement areas are distinguished in the Assessment Diagrams by a different color and are summarized in the following descriptions.

Arterial Landscaping Zone A-1
The properties within this Arterial Landscaping Zone proportionately share and receive special benefit from the maintenance, servicing, and operation of approximately 114,610 square feet of designated landscape improvement area that incorporates an estimated 30,010 square feet of irrigated sloped/mostly-sloped landscaped area; 84,250 square feet of irrigated flat/moderatelysloped landscaped area; and 350 square feet of non-irrigated area and trails. The improvement areas for which properties in this Zone receive special benefit are generally located in the following area(s):
 La Palma Avenue from approximately 700 feet east of Weir Canyon Road (Yorba Linda Boulevard), east to Camino De Bryant.

Arterial Landscaping Zone A-2
The properties within this Arterial Landscaping Zone proportionately share and receive special benefit from the maintenance, servicing, and operation of approximately 293,500 square feet of designated landscape improvement area that incorporates an estimated 69,480 square feet of irrigated median landscaping and 3,500 square feet non-irrigated/hardscape median area; 149,840 square feet of irrigated sloped/mostly-sloped landscaped area; and 70,680 square feet of flat/moderately-sloped landscaped area of which 36,710 square feet is irrigated and 33,970 square feet of non-irrigated area and trails. Portions of the medians associated with this Zone are shared by properties in adjacent Zones (shared by Zones A-2, A-3 and A-5) and the square footage presented above represents this Zone’s proportional allocation of the total square footage of those shared median improvements. The improvement areas for which properties in this Zone receive special benefit are generally located in the following area(s):
 Esperanza Road from approximately 370 feet east of Via Del Cazador (the boundary line between Zones A-3 and A-2), west to approximately 490 feet west of Hickory Drive (a point which is approximately 450 feet east of Paseo Del Prado and the boundary line between Zones A-9 and A-2);
 Yorba Linda Boulevard from San Antonio Road (the boundary line between Zones A-9 and A-2), east and south to approximately 400 feet southeast of Via De La Escuela (the point at which the boundary line of Zone A-3 crosses Yorba Linda Boulevard),  The median improvements from San Antonio Road to approximately 450 feet northwest of Via Del Agua (approximately 500 feet southeast of Dorinda Road) are shared with Zone A-5; and

Yorba Linda Street Lighting and Landscaping Maintenance District Engineer’s Annual Report
Fiscal Year 2026/2027

 The median improvements from approximately 450 feet northwest of Via Del Agua to approximately 400 feet southeast of Via De La Escuela are shared with Zone A-3;  Yorba Ranch Road from Yorba Linda Boulevard, south to Esperanza Road.

Arterial Landscaping Zone A-3
The properties within this Arterial Landscaping Zone proportionately share and receive special benefit from the maintenance, servicing, and operation of approximately 294,820 square feet of designated landscape improvement area that incorporates an estimated 42,970 square feet of irrigated median landscaping and 12,130 square feet non-irrigated/hardscape median area; 123,690 square feet of irrigated sloped/mostly-sloped landscaped; and 116,030 square feet of flat/moderately-sloped landscaped area of which 88,790 square feet is irrigated and 27,240 square feet is trails. Portions of the medians associated with this Zone are shared by properties in an adjacent Zone (shared by Zone A-2) and the median square footage presented above represents this Zone’s proportional allocation of the total square footage of those shared medians.

The improvement areas for which properties in this Zone receive special benefit are generally located in the following area(s):
 Esperanza Road from approximately 370 feet east of Via Del Cazador (the boundary line between Zones A-2 and A-3), east to a point approximately 1,450 east of New River Road;  Yorba Linda Boulevard from approximately 450 feet northwest of Via Del Agua (approximately 500 feet southeast of Dorinda Road and the boundary line between Zones A5 and A-3), south to Esperanza Road,  The median improvements from approximately 450 feet northwest of Via Del Agua to approximately 400 feet south of Via De La Escuela are shared with Zone A-2.

Arterial Landscaping Zone A-4
The properties within this Arterial Landscaping Zone proportionately share and receive benefit from the maintenance, servicing, and operation of approximately 564,710 square feet of designated landscape improvement area that incorporates an estimated 85,660 square feet of irrigated median landscaping and 11,660 square feet non-irrigated/hardscape median area; 383,090 square feet of irrigated sloped/mostly-sloped landscaped area; and 84,300 square feet of flat/moderately-sloped landscaped area of which 79,220 square feet is irrigated and 5,080 square feet of trails. Portions of the medians associated with this Zone are shared by properties in adjacent Zones (shared by Zones A-4, A-7, A-8, and A-9) and the median square footage presented above represents this Zone’s proportional allocation of the total square footage of those shared medians. In addition to the above square feet of improvements associated with this Zone, there are landscape improvements maintained by the City in various locations within the Zone that are not included as part of the improvements for which properties are assessed through the Arterial Landscaping Zone or any Local Landscaping Zone currently. The maintenance of these non-arterial right-of-way improvement areas are funded by the City. The improvement areas for which properties in this Zone receive special benefit are generally located in the following area(s):
 Esperanza Road from Imperial Highway, east to Fairmont Boulevard;  Imperial Highway from Yorba Linda Boulevard, south to Esperanza Road,  The median improvements from Yorba Linda Boulevard to Kellogg Drive are shared with Zone A-8;

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Fiscal Year 2026/2027

 Yorba Linda Boulevard from Imperial Highway, east to Avenida Rio Del Oro (these median improvements are shared with Zone A-7);
 Fairmont Connector between Fairmont Boulevard and Esperanza Road,  The median island is situated between the roadway and the bike lane on the Fairmont Connector just north of Esperanza Road;
 Fairmont Boulevard from Yorba Linda Boulevard, south to Esperanza Road,  The median improvements from Paseo De Las Palomas, south to Esperanza Road are shared with Zone A-9;
 Non-Assessed Local Improvements in this Zone include, but are not limited to:
 Parkways located in the vicinity of Kellogg Drive and Arroyo Cajon Drive; Grandview Avenue and Sunny Slope; Avenida Rio Del Oro south of Yorba Linda Boulevard; the east side of Fairmont Boulevard just north of Paseo De Las Palomas; and the west side of Fairmont Boulevard between Paseo De Las Palomas and Village Center Drive;  Greenbelt/trail areas located generally along Kingsbriar Drive between Fairmont Boulevard and Acacia Hill Drive; and
 Median and parkway landscaping on Imperial Highway located southeast of Kellogg Drive.

Arterial Landscaping Zone A-5
The properties within this Arterial Landscaping Zone proportionately share and receive special benefit from the maintenance, servicing, and operation of approximately 648,630 square feet of designated landscape improvement area that incorporates an estimated 112,510 square feet of irrigated median landscaping and 11,630 square feet non-irrigated/hardscape median area; 384,230 square feet of irrigated sloped/mostly-sloped landscaped area; and 140,260 square feet of flat/moderately-sloped landscaped area of which 69,930 square feet is irrigated and 70,330 square feet is non-irrigated comprised of natural vegetation or minimal/modified/fallowlandscaped areas and/or trails. Portions of the medians associated with this Zone are shared by properties in adjacent Zones (shared by Zones A-2, A-5, A-7, and A-9) and the median square footage presented above represents this Zone’s proportional allocation of the total square footage of those shared medians. The improvement areas for which properties in this Zone receive special benefit are generally located in the following area(s):
 Bastanchury Road from the boundary line between Zones A-6 and A-5 which is approximately 310 feet east of Emerald Downs Drive and 1,000 feet west of Clydesdale, east to Village Center Drive,
 The median improvements from Fairmont Boulevard, east to approximately 830 feet west of Village Center Drive are shared with Zone A-7;
 Yorba Linda Boulevard from approximately 750 feet west of Village Center Drive (the boundary line between Zones A-7 and A-5), east to approximately 500 feet southeast of Dorinda Road (approximately 450 feet northwest of Via Del Agua and the boundary line between A-3 and A-5),
 The median improvements from approximately 750 feet west of Village Center Drive to San Antonio Road are shared with Zone A-9;

Yorba Linda Street Lighting and Landscaping Maintenance District Engineer’s Annual Report
Fiscal Year 2026/2027

 The median improvements from San Antonio Road to approximately 500 feet southeast of Dorinda Road are shared with Zone A-2;
 Village Center Drive from Yorba Linda Boulevard, north to Fairmont Boulevard;  Fairmont Boulevard from Avenida Del Rey, north to Village Center Drive,  The median improvements from Avenida Del Rey to Bastanchury Road are shared with Zone A-7.

Arterial Landscaping Zone A-6
The properties within this Arterial Landscaping Zone proportionately share and receive special benefit from the maintenance, servicing, and operation of approximately 519,130 square feet of designated landscape improvement area that incorporates an estimated 93,400 square feet of irrigated median landscaping and 4,950 square feet non-irrigated/hardscape median area; 256,280 square feet of irrigated sloped/mostly-sloped landscaped area; and 164,500 square feet of flat/moderately-sloped landscaped area including 133,560 square feet of irrigated landscaping and 30,940 square feet of trails. Portions of the medians associated with this Zone are shared by properties in an adjacent Zone (shared by Zone A-7) and the median square footage presented above represents this Zone’s proportional allocation of the total square footage of those shared medians. The improvement areas for which properties in this Zone receive special benefit are generally located in the following area(s):
 Bastanchury Road from Valley View Avenue (at the boundary line between Zones A-7 and A-6), east to approximately 310 feet east of Emerald Downs Drive (approximately 1,000 feet west of Clydesdale and is also the boundary line between Zones A-5 and A-6);  Lakeview Avenue from Bastanchury Road, north and west to Valley View Avenue;  Valley View Avenue from Bastanchury Road, north to Valley View Circle,  The median improvements between Bastanchury Road and Brooklyn Avenue are shared with Zone A-7.

Arterial Landscaping Zone A-7
The properties within this Arterial Landscaping Zone proportionately share and receive special benefit from the maintenance, servicing, and operation of approximately 1,180,170 square feet of designated landscape improvement area that incorporates an estimated 181,190 square feet of irrigated median landscaping and 31,350 square feet non-irrigated/hardscape median area; 397,500 square feet of sloped/mostly-sloped landscaped area of which 391,370 square feet is irrigated and 6,130 square feet is non-irrigated; and 570,130 square feet of flat/moderately-sloped landscaped area of which 441,510 square feet is irrigated and 128,620 square feet is non-irrigated (24,530 square feet of natural vegetation or minimal-landscaped areas and 104,090 square feet of trails). Portions of the medians associated with this Zone are shared by properties in adjacent Zones (shared by Zones A-4, A-6, A-8, and A-9) and the median square footage presented above represents this Zone’s proportional allocation of the total square footage of those shared medians.

In addition to the above square feet of improvements associated with this Zone, there are landscape improvements maintained by the City in various locations within the Zone that are not included as part of the improvements for which properties are assessed through the Arterial Landscaping Zone or any Local Landscaping Zone currently. The maintenance of these nonPage 774 of 989 Yorba Linda Street Lighting and Landscaping Maintenance District Engineer’s Annual Report
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arterial right-of-way improvement areas are funded by the City. The improvement areas for which properties in this Zone receive special benefit are generally located in the following area(s):
 Yorba Linda Boulevard from North Jefferson Avenue, east to approximately 750 feet west of Village Center Drive (the boundary line between Zones A-5 and A-7),  The median improvements from North Jefferson Avenue to Imperial Highway are shared with Zone A-8;
 The median improvements from Imperial Highway to Avenida Rio Del Oro are shared with Zone A-4;
 The median improvements from Avenida Rio Del Oro to approximately 750 feet west of Village Center Drive are shared with Zone A-9;
 North Rose Drive between Verna Lane and Lathrop Drive;  Imperial Highway between Yorba Linda Boulevard to North Rose Drive;  Bastanchury Road from western City Limit (a point that is approximately 1,000 feet west of North Rose Drive), east to Lakeview Avenue, and then from Fairmont Boulevard, east to approximately 830 feet west of Village Center Drive,
 The median improvements from Fairmont Boulevard, east to approximately 830 feet west of Village Center Drive are shared with Zone A-7;
 Lakeview Avenue between Bastanchury Road and Piper Place;  Fairmont Boulevard from Avenida Del Rey, south to Yorba Linda Boulevard;  Valley View Avenue from Bastanchury Road to Brooklyn Avenue (the median improvements are shared with Zone A-6); and
 Non-Assessed Local Improvements in this Zone include, but are not limited to:
 Parkways located on El Cajon Avenue, Prospect Avenue, 2nd Street, Orange Drive, Valley View Avenue, Casa Loma Avenue, Avocado Avenue, and Fairmont Boulevard; and
 Greenbelt/trail areas located generally near north of El Cajon Avenue between Valley View Avenue and Jamestown Drive; and south of Bastanchury Road and west of North Rose Drive.

Arterial Landscaping Zone A-8
The properties within this Arterial Landscaping Zone proportionately share and receive benefit from the maintenance, servicing, and operation of approximately 415,710 square feet of designated landscape improvement area that incorporates an estimated 48,360 square feet of irrigated median landscaping and 4,780 square feet non-irrigated/hardscape median area; 144,290 square feet of irrigated sloped/mostly-sloped landscaped area; and 218,280 square feet of flat/moderately-sloped landscaped area including 167,430 square feet of irrigated landscaping and 50,850 square feet of trails. Portions of the medians associated with this Zone are shared by properties in adjacent Zones (shared by Zones A-4 and A-7) and the median square footage presented above represents this Zone’s proportional allocation of the total square footage of those shared medians. In addition to the above square feet of improvements associated with this Zone, there are landscape improvements maintained by the City in various locations within the Zone that are not included as part of the improvements for which properties are assessed through the

Yorba Linda Street Lighting and Landscaping Maintenance District Engineer’s Annual Report
Fiscal Year 2026/2027

Arterial Landscaping Zone or any Local Landscaping Zone currently. The maintenance of these non-arterial right-of-way improvement areas are funded by the City. The improvement areas for which properties in this Zone receive special benefit are generally located in the following area(s):
 Yorba Linda Boulevard from Jefferson Street to Imperial Highway (the median improvements are shared with Zone A-7);
 Imperial Highway from Yorba Linda Boulevard to Kellogg Drive (the median improvements are shared with Zone A-4);
 Richfield Road from Yorba Linda Boulevard to Orchard Drive (southern City Limits);  Lakeview Avenue from Buena Vista Avenue to Mariposa Avenue (southern City Limits);  Buena Vista Avenue from Windemere Drive (western City Limits) to Imperial Highway; and  Non-Assessed Local Improvements in this Zone include, but are not limited to:
 Parkways located on North Van Buren Street between Buena Vista Avenue and Alta Vista Street; and
 Greenbelt/trail area located north of Cascades.

Arterial Landscaping Zone A-9
The properties within this Arterial Landscaping Zone proportionately share and receive special benefit from the maintenance, servicing, and operation of approximately 785,340 square feet of designated landscape improvement area that incorporates an estimated 267,850 square feet of irrigated median landscaping and 3,080 square feet non-irrigated/hardscape median area; 289,580 square feet of irrigated sloped/mostly-sloped landscaped area; and 224,830 square feet of flat/moderately-sloped landscaped area including 133,830 square feet of irrigated landscaping and 91,000 square feet of non-irrigated improvements (49,070 square feet of natural vegetation or minimal-landscaped areas and 41,930 square feet of trails). Portions of the medians associated with this Zone are shared by properties in adjacent Zones (shared by Zones A-4, A-5, and A-7) and the median square footage presented above represents this Zone’s proportional allocation of the total square footage of those shared medians. In addition to the above square feet of improvements associated with this Zone, there are some flat/moderately-sloped improvements within the boundaries of the Zone that are maintained by the City but not included as part of the improvements for which properties are assessed through the Arterial Landscaping Zone or any Local Landscaping Zone currently. The maintenance of these non-arterial right-of-way improvement areas are funded by the City. The improvement areas for which properties in this Zone receive special benefit are generally located in the following area(s):
 Esperanza Road from Fairmont Boulevard, east to approximately 490 feet west of Hickory Drive (a point which is approximately 450 feet east of Paseo Del Prado and the boundary line between Zones A-2 and A-9);
 Yorba Linda Boulevard from Avenida Rio Del Oro, east to San Antonio Road (the boundary line between Zones A-2 and A-9),
 The median improvements between Avenida Rio Del Oro and a point approximately 750 feet west of Village Center Drive are shared with Zone A-7;  The median improvements from approximately 750 feet west of Village Center Drive to San Antonio Road are shared with Zone A-5;
 Village Center Drive from Yorba Linda Boulevard, south and west to Fairmont Boulevard;

Yorba Linda Street Lighting and Landscaping Maintenance District Engineer’s Annual Report
Fiscal Year 2026/2027

 Paseo De Las Palomas from Fairmont Boulevard, east and north to Yorba Linda Boulevard; and
 Fairmont Boulevard from Paseo De Las Palomas, south to Esperanza Road (these median improvements are shared with Zone A-4).

Local Landscaping Zones
For fiscal year 2026/2027, the District includes thirty-three (33) designated Local Landscaping Zones including L-1 (A through E), L-2 (A through V), L-3, L-4 (A and B), and L-5 (A, B and C).

The boundaries of each Local Landscaping Zone are established on the basis of the location, extent and types of improvements or similarities in the types of improvements being maintained through the District assessments as well as the particular and distinct benefits the various developments and properties derive from those improvements based on proximity to those specific improvements and the nexus between the development of the properties that required or facilitated the installation of those improvements. While most local landscaping improvements are specifically associated with specific developments or development areas, some improvements (most typically greenbelts and/or trails) may be located between two or more Zones and/or extend from one Zone to the next and those improvements may reasonably be considered shared improvements. In such cases, the special benefits and cost of providing such improvements are proportionately shared by parcels in each Zone. The following is a brief description and summary of the landscaped areas associated within each Local Landscaping Zone. A visual depiction of the location and extent of the landscape improvement areas and Zone boundaries are provided in “Part V - Assessment Diagrams” of this Report. In connection with these landscaped areas, the maintenance of the improvements within each Zone may also include various appurtenances such as entry monuments, fencing, retaining walls, ornamental lighting, signage, and related irrigation, drainage, and electrical equipment.

Local Landscaping Zone L-1A
The properties within this Local Landscaping Zone proportionately share and receive special benefit from the maintenance, servicing, and operation of approximately 1,665,380 square feet of designated landscape improvement area that incorporates an estimated 1,940 square feet of irrigated median landscaping and 735 square feet non-irrigated/hardscape median area; 1,348,150 square feet of sloped/mostly-sloped landscaped area including 1,333,900 square feet of irrigated landscaping and 14,250 square feet of non-irrigated area; and 314,555 square feet of flat/moderately-sloped landscaped area including 78,265 square feet of irrigated landscaped area, 185,905 square feet of non-irrigated reduced maintenance area, and 50,385 square feet of trails.

Local Landscaping Zone L-1B
The properties within this Local Landscaping Zone proportionately share and receive special benefit from the full maintenance, servicing, and operation of approximately 1,181,370 square feet of designated full maintenance landscape improvement area that incorporates an estimated 1,310 square feet of irrigated median landscaping; 1,135,990 square feet of irrigated sloped/mostly-sloped landscaped area; and 44,070 square feet of irrigated flat/moderately-sloped landscaped area.

In addition, the properties within this Local Landscaping Zone proportionately share and receive special benefit from the maintenance and servicing of approximately 1,582,980 square feet of landscaped area identified as “Transitional Maintenance” areas consisting of approximately

Yorba Linda Street Lighting and Landscaping Maintenance District Engineer’s Annual Report
Fiscal Year 2026/2027

1,582,930 square feet of sloped/mostly-sloped landscape areas and 50 square feet of flat/moderately-sloped landscape areas. Due to the recently approved new/increased assessment for the Zone, these Transitional Maintenance areas will be rehabilitated (transitioned) to full regular maintenance levels over an estimated 30 to 35 years as available assessment revenues allow by planting of cost effective, drought resistant ground cover. Collectively, the Zone improvements consist of approximately 2,764,340 square feet of landscaped area.

Local Landscaping Zone L-1C
The properties within this Local Landscaping Zone proportionately share and receive special benefit from the maintenance, servicing, and operation of approximately 849,680 square feet of designated landscape improvement area that incorporates an estimated 640,480 square feet of sloped/mostly-sloped landscaped area including 623,600 square feet of irrigated landscaping of which more than half is being maintained at a reduced service level, and 16,880 square feet of non-irrigated area which is also being maintained at a reduced service level; and 209,200 square feet of flat/moderately-sloped landscaped area including 41,490 square feet of irrigated landscaping, 107,210 square feet of non-irrigated landscaped area being maintained at a reduced service level, and 60,500 square feet of trails.

Local Landscaping Zone L-1D
The properties within this Local Landscaping Zone proportionately share and receive special benefit from the maintenance, servicing, and operation of approximately 85,670 square feet of designated landscape improvement area that incorporates an estimated 75,060 square feet of sloped/mostly-sloped landscaped area of which 74,070 square feet is irrigated and 990 square feet is non-irrigated; and 10,610 square feet of flat/moderately-sloped landscaped area of which 9,490 square feet is irrigated landscaping and 1,120 square feet is trails.

Local Landscaping Zone L-1E
The properties within this Local Landscaping Zone proportionately share and receive special benefit from the maintenance, servicing, and operation of approximately 62,880 square feet of designated landscape improvement area that incorporates an estimated 6,120 square feet of irrigated sloped/mostly-sloped landscaped area; and 56,760 square feet of irrigated flat/moderately-sloped landscaped area.

Local Landscaping Zone L-2A
The properties within this Local Landscaping Zone proportionately share and receive special benefit from the maintenance, servicing, and operation of approximately 598,040 square feet of designated landscape improvement area that incorporates an estimated 569,840 square feet of sloped/mostly-sloped landscaped area including 550,940 square feet of irrigated landscaping and 18,900 square feet of non-irrigated area; and 28,200 square feet of irrigated flat/moderatelysloped landscaped area.

Local Landscaping Zone L-2B
The properties within this Local Landscaping Zone proportionately share and receive special benefit from the maintenance, servicing, and operation of approximately 649,870 square feet of designated landscape improvement area that incorporates an estimated 10,330 square feet of irrigated median landscaping; 493,730 square feet of irrigated sloped/mostly-sloped landscaped area; and 145,810 square feet of flat/moderately-sloped landscaped area that includes 47,350 square feet of irrigated landscaping and 98,460 square feet of trails.

Yorba Linda Street Lighting and Landscaping Maintenance District Engineer’s Annual Report
Fiscal Year 2026/2027

Local Landscaping Zone L-2C
The properties within this Local Landscaping Zone proportionately share and receive special benefit from the maintenance, servicing, and operation of approximately 2,508,330 square feet of designated landscape improvement area that incorporates an estimated 163,950 square feet of irrigated median landscaping and 940 square feet non-irrigated/hardscape median area; 1,233,250 square feet of irrigated sloped/mostly-sloped landscaped area; and 1,110,190 square feet of flat/moderately-sloped landscaped area that includes 893,920 square feet of irrigated landscaping and 216,270 square feet of trails.

A portion of the landscaped area along the western boundary of Zone L-2C (that portion west of the concrete pathway) is reasonably considered a shared improvement area with the adjacent residential properties. A portion of this area is a drainage easement, and a portion is part of the adjacent residential development tract map but was landscaped as part of the East Lake development (Zone L-2C). The adjacent residential tract is not part of a Local Landscaping Zone and the cost to maintain this area will be funded equally by Zone L-2C assessments and the City.

For the purpose of calculating the proportional special benefits, the square footage presented above includes this Zone’s proportional allocation of the square footage in this area. In total, this Zone’s proportional share of this shared improvement area is approximately 32,000 square feet, which includes an estimated 7,210 square feet of irrigated sloped/mostly-sloped area; 24,610 square feet of irrigated flat/moderately-sloped landscaped area; and 180 square feet of pathway and/or trails.

Local Landscaping Zone L-2D
The properties within this Local Landscaping Zone proportionately share and receive special benefit from the maintenance, servicing, and operation of approximately 844,720 square feet of designated landscape improvement area that incorporates an estimated 1,680 square feet of irrigated median landscaping; 771,580 square feet of irrigated sloped/mostly-sloped landscaped area; and 71,460 square feet of flat/moderately-sloped landscaped area including 44,840 square feet of irrigated landscaping and 26,620 square feet trails.

Local Landscaping Zone L-2E
The properties within this Local Landscaping Zone proportionately share and receive special benefit from the maintenance, servicing, and operation of approximately 210,970 square feet of designated landscape improvement area that incorporates an estimated 124,020 square feet of sloped/mostly-sloped landscaped area of which 107,110 square feet is irrigated and 16,910 square feet is non-irrigated area; and 86,950 square feet of flat/moderately-sloped landscaped area that includes 37,200 square feet of irrigated landscaping and 49,750 square feet of trails.

Portions of the designated landscaping improvement area associated with this Zone are shared by properties in Zones L-2E, L-2F, and L-2U, specifically the parkway side-panel improvements on Village Center Drive, which total approximately 113,900 square feet. The square footage totals presented in the paragraph above incorporate this Zone’s proportional special benefit allocation of the shared square footage referenced here, based on the proportional equivalent benefit units of the shared Zones.

Yorba Linda Street Lighting and Landscaping Maintenance District Engineer’s Annual Report
Fiscal Year 2026/2027

Local Landscaping Zone L-2F
The properties within this Local Landscaping Zone proportionately share and receive special benefit from the maintenance, servicing, and operation of approximately 80,350 square feet of designated landscape improvement area that incorporates an estimated 30,700 square feet of sloped/mostly-sloped landscaped area of which 30,070 square feet is irrigated and 630 square feet is non-irrigated area; and 49,650 square feet of flat/moderately-sloped landscaped area of which 16,930 square feet is irrigated and 32,720 square feet is non-irrigated (1,580 square feet of natural vegetation or minimal-landscaped areas and 31,140 square feet of trails).

Portions of the designated landscaping improvement area associated with this Zone are shared by properties in Zones L-2E, L-2F, and L-2U, specifically the parkway side-panel improvements on Village Center Drive, which total approximately 113,900 square feet; also shared by properties in Zones L-2F and L-2U are the parkway side-panel entryway improvements on Manzanita Avenue, which total approximately 1,715 square feet; and shared by properties in Zones L-2F, L-2S, L-2T, and L-2U are the connecting trail area and associated landscaping within and adjacent to these Zones, which total approximately 105,250 square feet. The square footage totals presented in the paragraph above incorporate this Zone’s proportional special benefit allocation of the shared square footage referenced here, based on the proportional equivalent benefit units of the shared Zones.

Local Landscaping Zone L-2G
The properties within this Local Landscaping Zone proportionately share and receive special benefit from the maintenance, servicing, and operation of approximately 454,570 square feet of designated landscape improvement area that incorporates an estimated 1,330 square feet of irrigated median landscaping; 297,440 square feet of irrigated sloped/mostly-sloped landscaped area; and 155,800 square feet of flat/moderately-sloped landscaped area that includes 55,380 square feet of irrigated landscaping and 100,420 square feet of non-irrigated improvement area (1,450 square feet of natural vegetation or minimal-landscaped areas and 98,970 square feet of trails).

Local Landscaping Zone L-2H
The properties within this Local Landscaping Zone proportionately share and receive special benefit from the maintenance, servicing, and operation of approximately 375,010 square feet of designated landscape improvement area that incorporates an estimated 263,790 square feet of irrigated sloped/mostly-sloped landscaped area; and 111,220 square feet of flat/moderatelysloped landscaped area that includes 23,610 square feet of irrigated landscaping and 87,610 square feet of trails.

Portions of the designated landscaping improvement area associated with this Zone are shared by properties in Zones L-2H and L-2J, specifically the trail located between the two zones along the eastern border of L-2H and the western border of L-2J, which totals approximately 41,670 square feet. The square footage totals presented in the paragraph above incorporate this Zone’s proportional special benefit allocation of the shared square footage referenced here, based on the proportional equivalent benefit units of the shared Zones.

Yorba Linda Street Lighting and Landscaping Maintenance District Engineer’s Annual Report
Fiscal Year 2026/2027

Local Landscaping Zone L-2I
The properties within this Local Landscaping Zone proportionately share and receive special benefit from the maintenance, servicing, and operation of approximately 437,910 square feet of designated landscape improvement area that incorporates an estimated 3,810 square feet of irrigated median landscaping; 180,030 square feet of irrigated sloped/mostly-sloped landscaped area; and 254,070 square feet of flat/moderately-sloped landscaped area of which 115,750 square feet is irrigated and 138,320 square feet is trails.

A portion of the landscaped area for this Zone includes the interconnecting trails and greenbelts that extend across Zones L-2I, L-2O and L-2P. The overall improvement area associated with this greenbelt/trail (approximately 196,440 square feet) is proportionately shared by the properties in these Zones. The square footage totals presented in the paragraph above incorporate this Zone’s proportional special benefit allocation of the shared square footage referenced here, based on the proportional equivalent benefit units of the shared Zones.

Local Landscaping Zone L-2J
The properties within this Local Landscaping Zone proportionately share and receive special benefit from the maintenance, servicing, and operation of approximately 194,410 square feet of designated landscape improvement area that incorporates an estimated 69,550 square feet of irrigated sloped/mostly-sloped landscaped area; and 124,860 square feet of flat/moderatelysloped landscaped area that includes 37,820 square feet of irrigated landscaping and 87,040 square feet of non-irrigated area (54,080 square feet of natural vegetation or tree maintenance only areas and 32,960 square feet of trails). Additionally, the Assessment Diagram for this Zone contained in “Part V - Assessment Diagrams” of this Report identifies various tree maintenance only areas within the Zone. In the tree maintenance only areas, the District maintains just the trees, not any other vegetation, landscaping, or irrigation in these designated areas.

Portions of the designated landscaping improvement area associated with this Zone are shared by properties in Zones L-2H and L-2J, specifically the trail located between the two zones along the eastern border of L-2H and the western border of L-2J, which totals approximately 41,670 square feet. In addition, the landscape improvements (approximately 1,360 square feet) located on the south side of Via Del Parque just east of Dominguez Ranch Road is proportionately shared by properties in L-2J and L-2P. Although this improvement area is within the boundaries of L-2J and adjacent to L-2J properties, this particular improvement area was originally installed as part of the development of properties within L-2P and are therefore treated as a shared special benefit.

The square footage totals presented in the paragraph above incorporate this Zone’s proportional special benefit allocation of the shared square footage referenced here, based on the proportional equivalent benefit units of the shared Zones.

Local Landscaping Zone L-2K
The properties within this Local Landscaping Zone proportionately share and receive special benefit from the maintenance, servicing, and operation of approximately 614,650 square feet of designated landscape improvement area that incorporates an estimated 2,040 square feet of irrigated median landscaping area; 256,960 square feet of irrigated sloped/mostly-sloped landscaped area; 355,650 square feet of flat/moderately-sloped landscaped area that includes 85,940 square feet of irrigated landscaping and 269,710 square feet of non-irrigated improvements (254,200 square feet of natural vegetation or minimal-landscaped areas and 15,510 square feet is trails).

Yorba Linda Street Lighting and Landscaping Maintenance District Engineer’s Annual Report
Fiscal Year 2026/2027

The maintenance, servicing, and operation of the above designated square feet of landscape improvement area, which is depicted on the improvement map contained in “Part V - Assessment Diagrams” of this Report, includes approximately 280,200 square feet of reduced service level area. Although the reduced service level area may be irrigated, the servicing of these improvements or any other such areas within the Zone may be performed only as needed or deemed necessary by the City.

For fiscal year 2026/2027 the landscaping square footage and the improvement areas depicted on the Assessment Diagram for Zone L-2K contained in “Part V - Assessment Diagrams” of this Report, includes newly installed trail area constructed as part of the development of Tract 17341 which was annexed to Zone L-2K in March 2023.

Local Landscaping Zone L-2L
The properties within this Local Landscaping Zone proportionately share and receive special benefit from the maintenance, servicing, and operation of approximately 180,340 square feet of irrigated sloped/mostly-sloped landscaped area.

Local Landscaping Zone L-2M
The properties within this Local Landscaping Zone proportionately share and receive special benefit from the maintenance, servicing, and operation of approximately 37,690 square feet of designated landscape improvement area that incorporates an estimated 25,120 square feet of irrigated sloped/mostly-sloped landscaped area; and 12,570 square feet of flat/moderately-sloped landscaped area that includes 11,840 square feet of irrigated landscaping and 730 square feet of trails.

Local Landscaping Zone L-2N
The properties within this Local Landscaping Zone proportionately share and receive special benefit from the maintenance, servicing, and operation of approximately 51,860 square feet of designated landscape improvement area that incorporates an estimated 26,040 square feet of irrigated sloped/mostly-sloped landscaped area; and 25,820 square feet of flat/moderately-sloped landscaped area that includes 17,380 square feet of non-irrigated landscaping and 8,440 square feet of trails.

Portions of the designated landscaping improvement area associated with this Zone are shared by properties in Zones L-2N and L-2V, specifically a portion of the irrigated parkway side-panel improvements and trail on Esperanza Road at the east end of Zone L-2N and the west end of L-2V, which totals approximately 25,540 square feet. The square footage totals presented in the paragraph above incorporate this Zone’s proportional special benefit allocation of the shared square footage referenced here, based on the proportional equivalent benefit units of the shared Zones. The maintenance, servicing, and operation of the above designated square feet of landscape improvement area, which is depicted on the improvement map contained in “Part V - Assessment Diagrams” of this Report, includes approximately 17,370 square feet of reduced service level area. Although the reduced service level area may be irrigated or shared in part with another Zone, the servicing of these improvements or any other such areas within the Zone may be performed only as needed or deemed necessary by the City.

Yorba Linda Street Lighting and Landscaping Maintenance District Engineer’s Annual Report
Fiscal Year 2026/2027

Local Landscaping Zone L-2O
The properties within this Local Landscaping Zone proportionately share and receive special benefit from the maintenance, servicing, and operation of approximately 47,900 square feet of designated landscape improvement area that incorporates an estimated 13,370 square feet of irrigated sloped/mostly-sloped landscaped area; and 34,530 square feet of flat/moderately-sloped landscaped area of which 19,090 square feet is irrigated and 15,440 square feet is trails. All of the landscaped area for this Zone is associated with the interconnecting trails and greenbelts that extend across Zones L-2I, L-2O and L-2P. The overall improvement area associated with this greenbelt/trail (approximately 196,440 square feet) is proportionately shared by the properties in these Zones. The square footage totals presented in the paragraph above incorporate this Zone’s proportional special benefit allocation of the shared square footage referenced here, based on the proportional equivalent benefit units of the shared Zones.

Local Landscaping Zone L-2P
The properties within this Local Landscaping Zone proportionately share and receive special benefit from the maintenance, servicing, and operation of approximately 249,400 square feet of designated landscape improvement area that incorporates an estimated 197,160 square feet of irrigated sloped/mostly-sloped landscaped area; and 52,240 square feet of flat/moderately-sloped landscaped area including 46,070 square feet of irrigated landscaping and 6,170 square feet of trails.

A portion of the landscaped area for this Zone includes the interconnecting trails and greenbelts that extend across Zones L-2I, L-2O and L-2P. The overall improvement area associated with this greenbelt/trail (approximately 196,440 square feet) is proportionately shared by the properties in these Zones. In addition, the landscape improvements (approximately 1,360 square feet) located on the south side of Via Del Parque just east of Dominguez Ranch Road is proportionately shared by properties in L-2J and L-2P. Although this improvement area is within the boundaries of L-2J and adjacent to L-2J properties, this particular improvement area was originally installed as part of the development of properties within L-2P and are therefore treated as a shared special benefit.

The square footage totals presented in the paragraph above incorporate this Zone’s proportional special benefit allocation of the shared square footage referenced here, based on the proportional equivalent benefit units of the shared Zones.

Local Landscaping Zone L-2Q
The properties within this Local Landscaping Zone proportionately share and receive special benefit from the maintenance, servicing, and operation of approximately 97,350 square feet of designated landscape improvement area that incorporates an estimated 36,250 square feet of irrigated sloped/mostly-sloped landscaped area; and 61,100 square feet of flat/moderately-sloped landscaped area that includes 32,790 square feet of irrigated landscaping and 28,310 square feet of trails.

Local Landscaping Zone L-2R
The properties within this Local Landscaping Zone proportionately share and receive special benefit from the maintenance, servicing, and operation of approximately 96,290 square feet of designated landscape improvement area that incorporates an estimated 2,590 square feet of irrigated median landscaping; 17,450 square feet of irrigated sloped/mostly-sloped landscaped area; and 76,250 square feet of irrigated flat/moderately-sloped landscaped area.

Yorba Linda Street Lighting and Landscaping Maintenance District Engineer’s Annual Report
Fiscal Year 2026/2027

Local Landscaping Zone L-2S
The properties within this Local Landscaping Zone proportionately share and receive special benefit from the maintenance, servicing, and operation of approximately 50,480 square feet of designated landscape improvement area that incorporates an estimated 10,290 square feet of sloped/mostly-sloped landscaped area of which 9,330 square feet is irrigated and 960 square feet is non-irrigated area; and 40,190 square feet of flat/moderately-sloped landscaped area that includes 8,370 square feet of irrigated landscaping and 31,820 square feet of non-irrigated areas (2,410 square feet of natural vegetation or minimal-landscaped areas and 29,410 square feet of trails).

More than half of the designated landscaping improvement areas associated with this Zone are shared by properties in Zones L-2F, L-2S, L-2T, and L-2U, specifically the connecting trail area and associated landscaping within and adjacent to these Zones, which total approximately 105,250 square feet. The square footage totals presented in the paragraph above incorporate this Zone’s proportional special benefit allocation of the shared square footage referenced here, based on the proportional equivalent benefit units of the shared Zones.

Local Landscaping Zone L-2T
The properties within this Local Landscaping Zone proportionately share and receive special benefit from the maintenance, servicing, and operation of approximately 238,510 square feet of designated landscape improvement area that incorporates an estimated 115,520 square feet of sloped/mostly-sloped landscaped area of which 111,890 square feet is irrigated and 3,630 square feet is non-irrigated area; and 122,990 square feet of flat/moderately-sloped landscaped area that includes 57,150 square feet of irrigated landscaping and 65,840 square feet of non-irrigated areas (3,500 square feet of natural vegetation or minimal-landscaped areas and 62,340 square feet of trails).

Some of the designated landscaping improvement areas associated with this Zone are shared by properties in Zones L-2F, L-2S, L-2T, and L-2U, specifically the connecting trail area and associated landscaping within and adjacent to these Zones, which total approximately 105,250 square feet. The square footage totals presented in the paragraph above incorporate this Zone’s proportional special benefit allocation of the shared square footage referenced here, based on the proportional equivalent benefit units of the shared Zones.

Local Landscaping Zone L-2U
The properties within this Local Landscaping Zone proportionately share and receive special benefit from the maintenance, servicing, and operation of approximately 76,210 square feet of designated landscape improvement area that incorporates an estimated 35,560 square feet of sloped/mostly-sloped landscaped area of which 34,960 square feet is irrigated and 600 square feet is non-irrigated area; and 40,650 square feet of flat/moderately-sloped landscaped area that includes 15,130 square feet of irrigated landscaping and 25,520 square feet of non-irrigated area (14,270 square feet of natural vegetation or minimal-landscaped areas and 11,250 square feet of trails).

Some of the designated landscaping improvement areas associated with this Zone are shared by properties in Zones L-2F, L-2S, L-2T, and L-2U, specifically the connecting trail area and associated landscaping within and adjacent to these Zones, which total approximately 105,250 square feet. In addition, properties in Zones L-2E, L-2F, and L-2U, also proportionately share in the parkway side-panel improvements on Village Center Drive, which total approximately 113,900 square feet. The square footage totals presented in the paragraph above incorporate this Zone’s

Yorba Linda Street Lighting and Landscaping Maintenance District Engineer’s Annual Report
Fiscal Year 2026/2027

proportional special benefit allocation of the shared square footage referenced here, based on the proportional equivalent benefit units of the shared Zones.

Local Landscaping Zone L-2V
The properties within this Local Landscaping Zone proportionately share and receive special benefit from the maintenance, servicing, and operation of approximately 412,530 square feet of designated landscape improvement area that incorporates an estimated 19,430 square feet of irrigated median landscaping; 152,310 square feet of irrigated sloped/mostly-sloped landscaped area; and 240,790 square feet of flat/moderately-sloped landscaped area of which 118,370 square feet is irrigated and 122,420 square feet is non-irrigated (60,600 square feet of natural vegetation or minimal-landscaped areas and 61,820 square feet of trails).

A small portion of the designated landscaping improvement areas associated with this Zone is shared with properties in Zone L-2N, specifically a portion of the irrigated parkway side-panel improvements on Esperanza Road at the east end of Zone L-2N and the west end of L-2V, which totals approximately 25,540 square feet. The square footage totals presented in the paragraph above incorporate this Zone’s proportional special benefit allocation of the shared square footage referenced here, based on the proportional equivalent benefit units of the shared Zones.

Local Landscaping Zone L-3
The properties within this Local Landscaping Zone proportionately share and receive special benefit from the maintenance, servicing, and operation of approximately 36,910 square feet of designated landscape improvement area that incorporates an estimated 27,270 square feet of irrigated median landscaping and 4,700 square feet of non-irrigated/hardscape median area; and 4,940 square feet of flat/moderately-sloped landscaped area of which 2,760 square feet is irrigated landscaping and 2,180 square feet is trails.

Local Landscaping Zone L-4A
The properties within this Local Landscaping Zone proportionately share and receive special benefit from the maintenance, servicing, and operation of approximately 272,990 square feet of designated landscape improvement area that incorporates an estimated 17,120 square feet of irrigated median landscaping; 75,550 square feet of sloped/mostly-sloped landscaped area of which 48,750 square feet is irrigated and 26,800 square feet is non-irrigated area; and 180,320 square feet of flat/moderately-sloped landscaped area of which 118,040 square feet is irrigated and 62,280 square feet is non-irrigated (37,110 square feet of natural vegetation or minimallandscaped area and 25,170 square feet of trails).

Local Landscaping Zone L-4B
The properties within this Local Landscaping Zone proportionately share and receive special benefit from the maintenance, servicing, and operation of approximately 115,470 square feet of designated landscape improvement area that incorporates an estimated 58,010 square feet of sloped/mostly-sloped landscaped area of which 5,800 square feet is irrigated and 52,210 square feet is non-irrigated area; and 57,460 square feet of flat/moderately-sloped landscaped area that includes 26,500 square feet of irrigated landscaping and 30,960 square feet of trails.

Yorba Linda Street Lighting and Landscaping Maintenance District Engineer’s Annual Report
Fiscal Year 2026/2027

Local Landscaping Zone L-5A
The properties within this Local Landscaping Zone proportionately share and receive special benefit from the maintenance, servicing, and operation of approximately 1,942,210 square feet of designated landscape improvement area that incorporates an estimated 26,230 square feet of irrigated median landscaping and 9,560 square feet non-irrigated/hardscape median area; 480,350 square feet of sloped/mostly-sloped landscaped area of which 353,320 square feet is irrigated and 127,030 square feet is non-irrigated area; and 1,426,070 square feet of flat/moderately-sloped landscaped area of which 251,370 square feet is irrigated and 1,174,700 square feet of non-irrigated areas (859,490 square feet of natural vegetation or minimallandscaped areas and 315,210 square feet of trails).

A portion of the landscaped area along the southern boundary of the Zone (approximately 158,960 square feet) is identified as a landscape mitigation area and is proportionately shared by Zone L-5A and the General Fund. This area extends east from Prospect Avenue along the north side of Wabash Avenue to 3rd Street, then south along the east side of 3rd Street to Chicago Avenue, then east along the north side of Chicago Avenue over to Valley View Avenue, then south along the west side of Valley View Avenue to Walnut Street. These landscape mitigation improvements were installed in connection with the development of properties within L-5A but the residential developments south of these improvements are not part of a Local Landscaping Zone.

The cost to maintain these landscape mitigation improvements will be funded equally by Zone L5A assessments and the City. For the purpose of calculating the proportional special benefits, the square footage presented in the paragraph above includes this Zone’s proportional allocation of the square footage in this shared benefit area.

The maintenance, servicing, and operation of the above 1,942,210 square feet of landscape improvement area, which is depicted on the improvement map contained in “Part V - Assessment Diagrams” of this Report, includes approximately 860,085 square feet of reduced service level or fuel modification areas, which are serviced only as needed or deemed necessary by the City, ranging from approximately one to four times per year.

Local Landscaping Zone L-5B
The properties within this Local Landscaping Zone proportionately share and receive special benefit from the maintenance, servicing, and operation of approximately 1,351,090 square feet of designated landscape improvement area that incorporates an estimated 944,130 square feet of sloped/mostly-sloped landscaped area of which 942,060 square feet is irrigated and 2,070 square feet is non-irrigated area; and 406,960 square feet of flat/moderately-sloped landscaped area of which 119,500 square feet is irrigated and 287,460 square feet of non-irrigated areas (3,930 square feet of natural vegetation or minimal-landscaped areas and 283,530 square feet of trails).

Local Landscaping Zone L-5C
The properties within this Local Landscaping Zone proportionately share and receive special benefit from the maintenance, servicing, and operation of approximately 522,080 square feet of designated landscape improvement area that incorporates an estimated 198,450 square feet of irrigated sloped/mostly-sloped landscaped area; and 323,630 square feet of flat/moderatelysloped landscaped area of which 34,000 square feet is irrigated landscaping and 289,630 square feet of trails.

Yorba Linda Street Lighting and Landscaping Maintenance District Engineer’s Annual Report
Fiscal Year 2026/2027

Part II - Method of Apportionment
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 landscape 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.”
Section 22574 provides for zones as follows:
“The diagram and assessment may classify various areas within an assessment district into different zones where, by reason of variations in the nature, location, and extent of the improvements, the various areas will receive differing degrees of benefit from the improvements.

A zone shall consist of all territory which will receive substantially the same degree of benefit from the improvements.”
The formulas used for calculating assessments and the designation of zones herein reflect the composition of parcels within the District and the improvements and activities to be provided, and have been designed to fairly apportion the cost of providing those improvements based on a determination of the proportional special benefits to each parcel, consistent with the requirements of the 1972 Act and the provisions of Proposition 218 and Article XIII D of the California Constitution.

California Constitution
The costs of the proposed improvements for fiscal year 2026/2027 have been identified and allocated to properties within the District based on special benefit. The improvements provided by this District and for which properties are assessed are local improvements and related amenities that were installed in connection with the development of the properties or would otherwise be required for the development of properties within each respective Zone of the District. The assessments and method of apportionment are based on the premise that these improvements would otherwise not have been required without the development of those parcels within the District.

Article XIII D Section 2d 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 2i 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.”

Yorba Linda Street Lighting and Landscaping Maintenance District Engineer’s Annual Report
Fiscal Year 2026/2027

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 determined 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.” Benefit Analysis
Special Benefits
The ongoing maintenance of landscaped areas within the District provides aesthetic benefits to the properties within each respective Zone and a more pleasant environment to walk, drive, live, and work. The primary function of the landscape improvements 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 properties within the Zones. These improvements are an integral part of the physical environment associated with the parcels in each Zone and while some of these improvements may in part be visible to properties outside the Zone, collectively if these Zone improvements are not properly maintained, it is the parcels within the Zone that would be aesthetically burdened. Additionally, the street landscaping in these Zones serves as both a physical buffer as well as a sound reduction buffer between the roadways and the properties in the District and also serves as a pleasant aesthetic amenity that enhances the approach to the parcels. Likewise, in many of the Zones, the landscaped areas include green space areas (slopes, greenbelts, and trails) that provide a physical buffer and open space between properties, and these areas serve as an extension of the physical attributes of the parcels assessed, such as their front or rear yards. These green space areas may also provide a greater opportunity for recreation. As a result, the maintenance of these landscape improvements provides particular and distinct benefits to the properties and developments within each Zone.

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 both street lights and traffic signals serve in part to enhance traffic safety, installation and construction of these improvements were clearly required by the development of properties within the district and these improvements provide three main special benefits to those properties: (i) property security benefit, (ii) pedestrian safety benefit, and (iii) parkway/roadway egress benefit. Furthermore, because traffic circulation in the City is largely the result of local traffic to and from these properties by the property owners and guests, it is reasonable to assume that these properties derive a particular and distinct benefit from the street lights and traffic signals that support the safe access to the properties 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 these lighting improvements is a particular and distinct benefit to the properties and developments within each Zone.

Yorba Linda Street Lighting and Landscaping Maintenance District Engineer’s Annual Report
Fiscal Year 2026/2027

General Benefit
General Benefit Within Landscaping Zones
In reviewing the location and extent of the specific landscaped areas and improvements to be funded by District assessments and the proximity and relationship to properties to be assessed, it is evident these improvements were primarily installed in connection with the development of properties in each respective Zone or are improvements that would otherwise be shared by and required for development of properties in those Zones. It is also evident that the maintenance of these improvements and the level of maintenance provided has a direct and particular impact (special benefit) on those properties in proximity to those improvements. Furthermore, this level of maintenance is beyond that which is required to ensure the safety and protection of the general public and property in general, and such maintenance has no quantifiable benefit to the public at large or properties outside each respective Zone.

In the absence of a special funding Zone, the City would typically provide only limited tree management, minimal weed abatement, and as-needed rodent control and erosion control services for the various landscape easement areas. This baseline level of service would typically provide for periodic servicing of the improvement areas (generally twice annually) or on an asneeded basis. This baseline level of service provides for general public safety and essential property protection to avoid negative impacts on adjacent roadways and vehicles traveling on those roadways and potential property damage resulting from slope failures but results in a far less visually pleasing environment than is created with the enhanced levels of services associated with the regular landscape maintenance currently provided in the various District Zones.

Based on service provider cost estimates previously provided to the City, the cost to provide the baseline level of service for flat/moderately-sloped landscaped areas is currently estimated to be approximately $1,168 per acre ($0.026810 per square foot) including medians, parkway side panels, greenbelts, trails and/or areas identified natural vegetation or minimal/modified/fallowlandscaped areas; and approximately $1,667 per acre ($0.038268 per square foot) for slope landscaping. These baseline level service rates are approximately 3.16% greater than the rates applied in the previous fiscal year.

This baseline servicing, unlike the enhanced aesthetic services funded through the District assessments, would provide benefits to the general public and to the properties both within and outside of the specific benefit zones. The cost of providing these baseline services along with a five percent (5%) cost factor for City overhead and administration is treated as the cost of general benefits from landscape maintenance services. Therefore, for flat/moderately-sloped landscaped areas a rate of $0.028151 per square foot ($0.026810 + 5%) is applied to calculate the general benefit costs for the assessed improvements and for sloped landscaped areas a rate of $0.040181 per square foot ($0.038268 + 5%) is applied to calculate the general benefit costs for the assessed improvements.

Yorba Linda Street Lighting and Landscaping Maintenance District Engineer’s Annual Report
Fiscal Year 2026/2027

Utilizing the per square foot costs outlined above and the square footage of the improvement areas in each Zone, the following table summarizes the current estimated general benefit costs calculated for each District Landscape Zone (both local and arterial zones).

Fiscal Year 2026/2027 Estimated General Benefit Landscaping Costs

(1) As with most landscape maintenance costs, the General Benefit Costs shown above are impacted by inflation and for fiscal year 2026/2027 and in subsequent fiscal years the General Benefit Cost contributions are adjusted for inflation.

Other Landscaping General Benefits
In addition to the general benefit identified above, it is recognized that there are indirect or incidental general benefits to properties within the District as well as the general public that are associated with regular landscape maintenance services, including:
 Minimization of dust and debris; and
 Decreased potential water runoff from both properties and the landscaped areas.

General
Benefit Cost
(1) General
Benefit Cost
(1)
Local Zone L-1A $63,064 Local Zone L-1B $110,630
Local Zone L-1C $31,624 Local Zone L-1D $3,315
Local Zone L-1E $1,844 Local Zone L-2A $23,691
Local Zone L-2B $24,234 Local Zone L-2C $85,422
Local Zone L-2D $33,062 Local Zone L-2E $7,431
Local Zone L-2F $2,631 Local Zone L-2G $16,375
Local Zone L-2H $13,730 Local Zone L-2I $14,493
Local Zone L-2J $6,310 Local Zone L-2K $20,394
Local Zone L-2L $7,246 Local Zone L-2M $1,363
Local Zone L-2N $1,773 Local Zone L-2O $1,509
Local Zone L-2P $9,393 Local Zone L-2Q $3,177
Local Zone L-2R $2,921 Local Zone L-2S $1,545
Local Zone L-2T $8,104 Local Zone L-2U $2,573
Local Zone L-2V $13,445 Local Zone L-3 $907
Local Zone L-4A $8,594 Local Zone L-4B $3,948
Local Zone L-5A $60,185 Local Zone L-5B $49,392
Local Zone L-5C $17,084 Arterial Zone A-1 $3,587
Arterial Zone A-2 $9,966 Arterial Zone A-3 $9,446
Arterial Zone A-4 $20,177 Arterial Zone A-5 $22,554
Arterial Zone A-6 $17,558 Arterial Zone A-7 $37,425
Arterial Zone A-8 $12,862 Arterial Zone A-9 $25,505
Landscape Zone Landscape Zone

Yorba Linda Street Lighting and Landscaping Maintenance District Engineer’s Annual Report
Fiscal Year 2026/2027

Although these types of benefits might best be characterized as indirect consequences of the special benefit of the landscape maintenance provided to parcels served by the District, for the purposes of this Report, these types of benefits are assumed to be general benefits, albeit general benefits that are extremely difficult to quantify. It is estimated that the costs associated with these indirect benefits do not exceed one percent (1%) of the annual maintenance expenditures for Local Landscaping Zone improvements. With respect to arterial landscaping improvements, it is recognized that these improvements are not as localized and these indirect or incidental general benefits may extend to properties that are in proximity to those improvements but are outside of the City and District boundaries, such as the unincorporated areas within the City (county islands) and development areas immediately adjacent to the City located primarily on its southern and western borders. Collectively, these areas of development represent an area that is less than ten percent (10%) of the area (square miles) within the City of Yorba Linda. Therefore, the costs associated with these indirect or incidental general benefits have been calculated based on 1.0% of the estimated “Total Annual Maintenance Expenditures” budgeted for each Local Landscaping Zone and 1.1% of the estimated “Total Annual Maintenance Expenditures” budgeted for each Arterial Landscaping Zone. Together with the baseline general benefit costs previously identified, these indirect/incidental general benefit costs are excluded from the potential assessment funding and together are shown in the budgets for each Zone (“Part III - Estimate of Costs” of this Report) as “General Benefit Expenses (City Funded)”.

General Benefit Within Lighting Zones
In reviewing the location and extent of the specific lighting improvements (local street lighting, arterial street lighting and traffic signals) to be funded by District assessments and the proximity and relationship to properties to be assessed, like the landscaping improvements, it is evident that these improvements were primarily installed in connection with the development of properties to be assessed, or are improvements that would otherwise be shared by and required for the development of properties to be assessed. It is also evident that the maintenance and servicing of these improvements has a direct and particular impact (special benefit) on those properties in proximity to those improvements and such improvements and maintenance beyond that which is required for traffic circulation to ensure the safety and protection of the general public and property in general, has no measurable benefit to the public at large or properties outside each respective Zone.

Local Street Lighting
The Local Street Lighting Zone is comprised of properties that receive particular and direct benefit from local street lights to be provided and maintained by the City through the District that were installed as part of the overall development or planned development of the properties to be assessed and the street lights would otherwise not be necessary or required without the development of those properties. Likewise, only those properties and developments that are adjacent to or in close proximity to District local street lights and benefit directly from those lights are included in the Zone. Developments that maintain and fund local street lighting within the development and/or its perimeter street lighting through an association or other revenue sources are not included in the Local Street Lighting Zone. In fact, more than twenty percent (20%) of the City parcels are not currently part of the Local Street Lighting Zone. Because these improvements are directly associated with the development of the properties within the Zone and clearly provide a special benefit to these properties that is not shared by all properties in the District, it is certainly reasonable to conclude that the maintenance and operation of these improvements is largely if not entirely a special benefit to those properties assessed. However, based on a review of the City’s development and street lighting standards it is estimated that not more than thirty-five percent (35%) of the local street lights associated with the parcels and developments in the Local

Yorba Linda Street Lighting and Landscaping Maintenance District Engineer’s Annual Report
Fiscal Year 2026/2027

Street Lighting Zone are located on the perimeter of the developments and/or the collector streets that are shared by those properties and developments. It is reasonable to conclude that these particular street lights not only provide a special benefit to properties in the Zone but may also enhance general nighttime traffic safety and circulation for other properties and the general public.

While these street lights were clearly the direct result of the adjacent or nearby property development, it is estimated based on general traffic circulation data for residential and collector streets, that less than half (50%) of these particular street lights and associated costs would be necessary in less concentrated development areas. Therefore, it has been determined that the general benefit related to the operation and maintenance of these particular street lights is no more than eighteen percent (18%) of the local streetlight operating costs (half of the approximate thirty-five percent (35%) associated with the perimeter and collector lights). However, to ensure that no parcel is assessed for more than its proportional special benefit for local street lighting, for fiscal year 2026/2027 the City will contribute for general benefit an amount equal to twenty percent (20%) of the combined estimated “Total Annual Maintenance Expenditures” and “Annual Administration Expenses” budgeted for local street lighting.

Arterial Street Lighting
In regard to street lighting on the arterial streets (Arterial Street Lighting Zone), similar to the local street lights located on the collector streets and development perimeters, arterial street lights clearly provide a measure of general benefit to the public and to properties in general resulting from nighttime traffic safety and circulation on these primary streets. The American National Standard Practice for Roadway Lighting and various related traffic and street lighting studies suggest that over seventy-five percent (75%) of the street lights installed on primary streets in urban areas are directly the result of property development (both residential and non-residential development). In turn, these developments increase traffic circulation and ultimately dictate the type of lighting, spacing and number of lights required and without such development, both the need and quantity of those lights would be dramatically reduced. Therefore, based on these estimates, it is reasonable to conclude that no more than twenty-five percent (25%) of the arterial street lights and associated costs to service and maintain arterial street lights would be considered a general benefit. However, to ensure that no parcel is assessed for more than its proportional special benefit for arterial street lighting, for fiscal year 2026/2027, the City will contribute for general benefit an amount equal to thirty percent (30%) of the combined estimated “Total Annual Maintenance Expenditures” and “Annual Administration Expenses” budgeted for arterial street lighting.

Traffic Signal Lighting
Similar to arterial street lights, traffic signals are located throughout the City on streets and at intersections that provide direct access to each property in the District. However, similar to local lighting improvements within the District, the number and extent of these traffic signals varies in different areas of the City and therefore three Traffic Signal Zones have been established to identify and quantify the proportional special benefit to properties in different parts of the City. Like street lights (both arterial and local), it is certainly reasonable to recognize the general benefit to the public and properties in general associated with nighttime traffic safety and circulation associated with traffic signals. However, as clearly reflected by the need to establish different zones of benefit for these traffic signals, the number of traffic signals, the location of those signals and even the type of signalization is clearly the result of property development and the concentration of that development and thus the special benefit nexus to the properties within each Traffic Signal Zone. However, while these improvements are clearly required by development within the City and respective Zones, traffic signals are inherently installed in part to control traffic,

Yorba Linda Street Lighting and Landscaping Maintenance District Engineer’s Annual Report
Fiscal Year 2026/2027

not only traffic directly associated with surrounding properties (special benefit) but also general City traffic that is associated with the general public and properties outside each respective Traffic Signal Zone (general benefit). General traffic circulation within the City suggests that location and extent of such improvement is directly correlated to property development and such development increase traffic circulation and ultimately the spacing and number of traffic signals required to ensure proper traffic circulation to and from those properties and the overall need for such public improvements is dramatically reduced in areas with less property development. However, to ensure that no parcel is assessed for more than its proportional special benefit for traffic signal improvements, for fiscal year 2026/2027 the City will contribute for general benefit an amount equal to fifty percent (50%) of the combined estimated “Total Annual Maintenance Expenditures” and “Annual Administration Expenses” budgeted within each Traffic Signal Zone.

Assessment Methodology
To assess benefits equitably, it is necessary to calculate each property’s relative share of the special benefits conferred by the funded improvements and service. The Equivalent Benefit Unit (EBU) method of assessment apportionment is utilized in this District and establishes a basic unit (base value) of benefit and then calculates the benefit derived by each assessed parcel as a multiple (or a fraction) of that basic unit. The EBU 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 benefit to each parcel from the improvements are apportioned as a function of comparable property characteristics which may include, but is not limited to, land use and property size. The method of apportionment originally developed for this District was based on an assessment formula appropriate for the various land uses, identifiable property characteristics and improvements within the District and utilizes the number of comparative dwelling units or dwelling spaces for other residential land uses and comparative lot sizes (acreage) for non-residential and undeveloped properties.

For the purposes of this Engineer’s Report, EBU is the quantum of benefit derived from the various Zone improvements by a single-family residential parcel. The single-family residential parcel has been selected as the basic unit for calculation of assessments since it represents over ninety percent (90%) of the parcels in the District. Thus, the “benchmark” property (the single-family residential parcel) derives one EBU of benefit and is assigned 1.00 Equivalent Benefit Unit.

Land Use Classifications
Every parcel within the District is assigned a land use classification based on available parcel information obtained from the County Assessor’s Office or City records. It has been determined that a parcel’s land use and size are the appropriate factors necessary to identify and calculate the proportional special benefits conveyed to each property within the District for the cost of the specific improvements associated with that property. For this District, each parcel is assigned one of the following land use classifications:

Residential Single-Family – This classification may include, but is not limited to, all subdivided residential tract lots (with or without structures), condominiums, or other single-family residential units on a single parcel. As previously noted, the single-family residential parcel has been selected as the basic unit for calculation of assessments, and each is assigned 1.00 EBU.

Residential Multi-Family and Mobile Home Parks – This land use classification identifies properties that are used for residential purposes but contain more than a single residential unit on the parcel (parcels with more than one dwelling). Due in part to the development and population densities associated with these types of dwelling units (reduced unit size compared to the typical

Yorba Linda Street Lighting and Landscaping Maintenance District Engineer’s Annual Report
Fiscal Year 2026/2027

density and size of single-family units), Residential Multi-Family Parcels and Mobile Home Parks have been assigned a weighted proportional special benefit factor of 0.8 EBU per unit and 0.5 EBU per space, respectively. Studies have consistently shown that the average apartment unit impacts infrastructure approximately 80% as much as a single-family residence and the average mobile home unit impacts infrastructure approximately 50%. (Sources: Institute of Transportation Engineers Informational Report Trip Generation, Fifth Edition, 1991; Metcalf and Eddy, Wastewater Engineering Treatment, Disposal, Reuse, Third Edition, 1991). Therefore, it is reasonable to conclude that the proportional special benefit these properties receive from the public improvements funded by the assessments has a similar proportionality.

Therefore, the EBUs assigned to a multi-residential or a mobile home parcel are calculated based on the number of dwelling units identified for that parcel, with each multi-residential parcel being assigned an EBU equal to 0.8 EBU multiplied by the number of dwelling units on the parcel and each mobile home park parcel being assigned an EBU equal to 0.5 EBU multiplied by the number of mobile home units or available spaces on the parcel.

Planned Residential Development – This land use is defined as a parcel and/or development (group of parcels) that are not fully subdivided, but based on an Approved Development Map, Final Tract Map or other Approved Development Plan, the specific number of residential singlefamily lots or units has been approved for development, and the improvements and services associated with the development and/or parcel have been accepted or will be accepted by the City for maintenance.

For balloting purposes to establish the property’s maximum assessment and proportional special benefit, these parcels shall be assigned an EBU that reflects the total EBU’s associated with that parcel at build-out (1.0 EBU per residential single-family lot/unit). However, for calculation of the annual assessments each fiscal year, the City and Assessment Engineer shall apply an EBU that reflects the property’s estimated proportional special benefit from existing improvements and/or portion of the new improvements to be installed and accepted during the upcoming fiscal year. If the parcel is not expected to be subdivided and no new improvements are being accepted for maintenance in the upcoming fiscal year, the Assessment Engineer may assign such parcels a weighted proportional EBU comparable to that assigned to Vacant/Undeveloped parcels. If the parcel is anticipated to be partially or fully subdivided, and/or new improvements associated with the development of the property are anticipated to come online for maintenance during the fiscal year, the Assessment Engineer may assign to such parcels an EBU that reasonably reflects the parcel’s proportional special benefit from the improvements and services provided as compared to other properties in the Zone up to the maximum EBU for which the property was balloted.

Non-Residential Developed – This classification includes developed properties that are identified or zoned for commercial, industrial, or other non-residential use including offices, hotels, recreational facilities (excluding parks and golf courses), and institutional facilities including, hospitals, churches or facilities utilized by other non-profit organizations, whether those facilities are publicly owned (non-taxable) or privately owned. Based on an overall evaluation of development in the City when the District was established, it was determined that the average single-family residential development yielded approximately three (3) dwelling units per acre of land. Thus, it was determined that the special benefit for these non-residential properties compared to a single-family residential parcel is proportional to 3.0 EBU multiplied by the acreage of the parcel. Therefore, the EBU assigned to each non-residential property is 3.0 EBU per acre. (e.g., A 2.25-acre parcel identified as non-residential is assigned 6.75 EBU).

Yorba Linda Street Lighting and Landscaping Maintenance District Engineer’s Annual Report
Fiscal Year 2026/2027

School (Public/Private) – This classification includes those parcels that are identified specifically as school sites that include playground or recreational areas (both public and private). Based on an evaluation of the various school sites in the City, it is estimated that on average, 1/3rd (approximately 33.33%) of the total acreage for these parcels is actually developed with structures and parking facilities similar to non-residential developed parcels. The remaining parcel acreage (approximately 66.67%) is generally associated with playground areas and/or sports fields similar to park facilities (e.g., Park Parcels). In recognition of the overall development and use of these properties it has been determined that parcels identified as Schools shall be assigned a proportional EBU that reflects the 1/3rd of the parcel’s acreage being developed non-residential acreage (33.33% of acreage x 3.0 EBU/acre) and 2/3rd of the parcel’s acreage being park acreage (66.67% of acreage x 0.75 EBU/acre). The average of these two calculations results in an EBU of 1.50 EBU per acre. (e.g., A 12.00-acre school parcel is assigned 18.00 EBU [12.0 acres x 1.50 EBU/acre]).

Park – This classification includes properties that are identified as Parks which have been developed for public use and provide similar public amenities and improvements funded by the District assessments. Although it is recognized that the improvements provided within the various Zones of the District were primarily constructed and installed as the result of property development, it is also recognized that a majority of these improvements were constructed in part to support the overall development of properties within the District and/or Zone to their full and best use. Therefore, when the District was established, it was determined that parcels identified as Park Parcels shall be assigned a proportional EBU that is 25% of the developed non-residential property, or 0.75 EBU per acre, up to a maximum of five (5) acres per parcel. (e.g., A 6.00-acre parcel identified as a vacant-rural parcel is assigned 3.75 EBU [5.0 acres x 0.75 EBU/acre]).

Golf Course – This classification includes all parcels that are identified as all, or a portion of, a golf course. Such properties, like schools, are somewhat unique in that the property use is a combination of developed non-residential and vacant/rural/park use. However, unlike schools, a more significant portion of the acreage for such development would be considered vacant/rural/park. In order to establish a proportional calculation of the special benefits for such properties from the District improvements as compared to other property uses, parcels identified as Golf Course Parcels shall be assigned a proportional EBU of 1.50 EBU per acre (similar to School Parcels), but recognizing that much of the acreage associated with these parcels is vacant/rural/park acreage, the maximum acreage applied in the special benefit calculation shall be limited to a maximum of five (5) acres per parcel (APN). (e.g., A 10.00-acre parcel identified as a golf course parcel is assigned 7.50 EBU [5.0 acres x 1.50 EBU/acre]).

Vacant/Rural (Undeveloped) – This classification includes properties that are identified as parcels with no development but have development potential. Although it is recognized that the improvements provided within the various Zones of the District were primarily constructed and installed as the result of property development, it is also recognized that the majority of these improvements were constructed in part to support the overall development of properties within the District and/or Zone to their full and best use, including vacant undeveloped properties.

Therefore, when the District was established, it was determined that parcels identified as Vacant/Undeveloped Parcels shall be assigned a proportional EBU that is 25% of the developed non-residential property, or 0.75 EBU per acre, up to a maximum of five (5) acres per parcel. (e.g., A 6.00-acre parcel identified as a vacant-rural parcel is assigned 3.75 EBU [5.0 acres x 0.75 EBU/acre]).

Yorba Linda Street Lighting and Landscaping Maintenance District Engineer’s Annual Report
Fiscal Year 2026/2027

However, within Local Landscaping Zones L-5A, L-5B and L-5C, a portion of the Zones are currently identified as vacant (undeveloped properties) that will be developed based on the overall development plans for the area. Therefore, in order to ensure a fair proportionality between the developed and undeveloped properties in these three Zones, the maximum of five (5) acres per parcel for vacant-rural parcels is not applied in these Zones. (e.g., A 6.00-acre parcel identified as a vacant-rural parcel is assigned 4.50 EBU [6.0 acres x 0.75 EBU/acre]).

Special Case – In many landscaping and lighting districts (particularly districts that have a wide range of land uses and property development) there may be one or more parcels that the standard land use classifications and proportionality identified above do not accurately identify the use and special benefit received from the improvements. Properties that are typically classified as Special Case Parcels usually involve some type of development or land restrictions whether those restrictions are temporary or permanent and affect the properties proportional special benefit.

Examples of such restrictions may include situations where only a small percentage of the parcel’s total acreage can actually be developed. In such a case, the net usable acreage of the parcel rather than the gross acreage of the parcel may be applied to calculate the parcel’s proportional special benefit. Each parcel shall be addressed on a case-by-case basis by the Assessment Engineer and the EBU assigned to such parcels shall be based on the specific issues related to that parcel and its proportional special benefit compared to other properties that receive special benefits from the improvements.

Exempt – Excluded from District assessments are the areas of public streets, private streets, and other roadways, dedicated public easements and open spaces, rights-of-way including public greenbelts and parkways or that portion of public property that is not developed and used for business purposes similar to private commercial, industrial, and institutional activities. (These types of properties are not usually assigned an Assessor’s Parcel Number by the County). Also exempt from assessments are utility rights-of-way, common areas (such as in condominium complexes), landlocked parcels, small parcels vacated by the County, bifurcated lots, and any other property that cannot be independently developed. It has been determined that these types of properties receive no direct benefit from the improvements and receive no special benefit or general benefits from the continued operation and maintenance of those improvements.

Yorba Linda Street Lighting and Landscaping Maintenance District Engineer’s Annual Report
Fiscal Year 2026/2027

A summary of the applied Equivalent Benefit Units (EBUs) for the various land use classifications within the District is shown in the following table:

(1) For calculation of Local Landscaping Zone Benefits in Zones L-5A, L-5B & L-5C, the 5.0 Acre Maximum does not apply to Vacant/Rural (Undeveloped) parcels.

Equivalent Benefit Unit Summary
The following is a summary of the Equivalent Benefit Units applicable to the various land use classifications identified in each District Zone:

Local Landscaping Zones
Local Landscaping Zone L-1A

Land Use Equivalent Benefit Unit Formula
Residential Single-Family 1.000 EBU per Unit/Lot
Residential Multi-Family 0.800 EBU per Unit
Mobile Home Park 0.500 EBU per Unit/Space
Non-Residential Developed 3.000 EBU per Acre
School (Public/Private) 1.500 EBU per Acre
Planned Residential Development 1.000 EBU per Unit/Lot
Park 0.750 EBU per Acre (Maximum of 5 Acres)
Golf Course 1.500 EBU per Acre (Maximum of 5 Acres)
(1) Vacant/Rural (Undeveloped) 0.750 EBU per Acre (Maximum of 5 Acres) Special Case Varied EBU per Adjusted Acreage or Units
Exempt 0.000 EBU per Acre
Land Use Parcels Units
Applied
Acreage EBUs
Residential Single-Family 1,199 1,197 - 1,199.0000
School (Public/Private) 1 - 20.483 30.7245
Park 4 - 11.809 8.8568
Vacant/Rural (Undeveloped) 5 - 11.643 8.7323
Exempt 7 - 60.454 -
Totals 1,216 1,197 104.389 1,247.3136

Yorba Linda Street Lighting and Landscaping Maintenance District Engineer’s Annual Report
Fiscal Year 2026/2027

Local Landscaping Zone L-1B

Local Landscaping Zone L-1C

Local Landscaping Zone L-1D

Local Landscaping Zone L-1E

Land Use Parcels Units
Applied
Acreage EBUs
Residential Single-Family 622 622 - 622.0000
Vacant/Rural (Undeveloped) 3 - 8.474 6.3555
Exempt 11 - 33.049 -
Totals 636 622 41.523 628.3555
Land Use Parcels Units
Applied
Acreage EBUs
Residential Single-Family 372 372 - 372.0000
Park 2 - 6.408 4.8060
Exempt 6 - 23.660 -
Totals 380 372 30.068 376.8060
Land Use Parcels Units
Applied
Acreage EBUs
Residential Single-Family 48 48 - 48.0000
Non-Residential Developed 1 - 1.098 3.2940
Park 1 - 1.514 1.1355
Exempt 1 - 1.957 -
Totals 51 48 4.569 52.4295
Land Use Parcels Units
Applied
Acreage EBUs
Residential Single-Family 243 243 - 243.0000
Residential Multi-Family 1 400 - 320.0000
Exempt 12 - 10.708 -
Totals 256 643 10.708 563.0000

Yorba Linda Street Lighting and Landscaping Maintenance District Engineer’s Annual Report
Fiscal Year 2026/2027

Local Landscaping Zone L-2A

Local Landscaping Zone L-2B

Local Landscaping Zone L-2C

Local Landscaping Zone L-2D

Land Use Parcels Units
Applied
Acreage EBUs
Residential Single-Family 301 301 - 301.0000
Vacant/Rural (Undeveloped) 1 - 5.000 3.7500
Totals 302 301 5.000 304.7500
Land Use Parcels Units
Applied
Acreage EBUs
Residential Single-Family 564 564 - 564.0000
Park 1 - 2.967 2.2253
Exempt 15 - 12.835 -
Totals 580 564 15.802 566.2253
Land Use Parcels Units
Applied
Acreage EBUs
Residential Single-Family 1,088 1,088 - 1,088.0000
Park 1 - 5.000 3.7500
Exempt 59 - 63.569 -
Totals 1,148 1,088 68.569 1,091.7500
Land Use Parcels Units
Applied
Acreage EBUs
Residential Single-Family 278 278 - 278.0000
Exempt 3 - 1.367 -
Totals 281 278 1.367 278.0000

Yorba Linda Street Lighting and Landscaping Maintenance District Engineer’s Annual Report
Fiscal Year 2026/2027

Local Landscaping Zone L-2E

Local Landscaping Zone L-2F

Local Landscaping Zone L-2G

Local Landscaping Zone L-2H

Land Use Parcels Units
Applied
Acreage EBUs
Residential Single-Family 105 105 - 105.0000
Vacant/Rural (Undeveloped) 2 - 2.957 2.2178
Exempt 1 - 0.785 -
Totals 108 105 3.742 107.2178
Land Use Parcels Units
Applied
Acreage EBUs
Residential Single-Family 124 124 - 124.0000
Exempt 1 - 1.018 -
Totals 125 124 1.018 124.0000
Land Use Parcels Units
Applied
Acreage EBUs
Residential Single-Family 630 630 - 630.0000
Park 2 - 5.983 4.4873
Vacant/Rural (Undeveloped) 13 - 20.446 15.3347
Special Case 3 - 2.403 1.8023
Exempt 29 - 64.654 -
Totals 677 630 93.486 651.6243
Land Use Parcels Units
Applied
Acreage EBUs
Residential Single-Family 419 419 - 419.0000
Vacant/Rural (Undeveloped) 1 - 3.789 2.8418
Exempt 3 - 1.405 -
Totals 423 419 5.194 421.8418

Yorba Linda Street Lighting and Landscaping Maintenance District Engineer’s Annual Report
Fiscal Year 2026/2027

Local Landscaping Zone L-2I

Local Landscaping Zone L-2J

Local Landscaping Zone L-2K

Local Landscaping Zone L-2L

Land Use Parcels Units
Applied
Acreage EBUs
Residential Single-Family 607 607 - 607.0000
Vacant/Rural (Undeveloped) 1 - 0.924 0.6930
Exempt 25 - 42.419 -
Totals 633 607 43.343 607.6930
Land Use Parcels Units
Applied
Acreage EBUs
Residential Single-Family 385 385 - 385.0000
Non-Residential Developed 2 - 3.982 11.9460
School (Public/Private) 1 - 0.812 1.2180
Park 4 - 11.080 8.3101
Vacant/Rural (Undeveloped) 1 - 2.585 1.9388
Special Case 1 - 24.244 30.3050
Exempt 6 - 7.516 -
Totals 400 385 50.219 438.7179
Land Use Parcels Units
Applied
Acreage EBUs
Residential Single-Family 437 437 - 437.0000
Residential Multi-Family 1 124 - 99.2000
Non-Residential Developed 1 - 1.658 4.9740
Vacant/Rural (Undeveloped) 1 - 0.681 0.5108
Exempt 28 - 40.166 -
Totals 468 561 42.505 541.6848
Land Use Parcels Units
Applied
Acreage EBUs
Residential Single-Family 133 133 - 133.0000
Exempt 1 - 0.491 -
Totals 134 133 0.491 133.0000