Cities Index.
Agenda packet

Yuba City City Council
July 1, 2025

Document
Agenda packet
Meeting
July 1, 2025
Body
Yuba City City Council
Pages
588
Original file
35.2 MB
Text extracted from the city's file for reading and search. Open the original on yubacityca.api.civicclerk.com. That file is the official record.

2025/2026 Lighting and Landscape Maintenance District No. 1 Page 8 of 16 contribution from the City towards general benefit from the maintenance, and operation of the local storm drainage system is conservatively estimated to be 1%.

Yuba City owns and maintains local public streets along the border of the Assessment District improvements. These public streets provide access to the improvements for its enjoyment as well as efficient maintenance. The contribution from the City towards general benefit from the maintenance of local public streets is conservatively estimated to be 1%.

The value of the construction of the improvements can be quantified and monetized as an annuity. Since this construction was performed and paid for by non-assessment funds, this “annuity” can be used to offset general benefit costs, and is conservatively estimated to contribute 25%.

Therefore, the total General Benefit is conservatively quantified at 1.2%, which is more than offset by the total non-assessment contribution towards general benefit of 28%. (1)
C. ASSESSMENT METHODOLOGY
For each of the zones of benefit, the level of special benefit received by each parcel in the zone is considered to be the same. Therefore, the estimated annual cost of the improvements for Zone A, Zone B, Zone B-1 and B-2 are determined separately and are apportioned equally to all parcels, developed or undeveloped, within each Zone.

Non-assessable lots or parcels include areas of public streets and other roadways (typically not assigned an APN by the County), dedicated public easements, open space areas and rights-of-ways including public greenbelts and parkways, utility rights-of-ways, common areas, landlocked parcels, small parcels vacated by the County, bifurcated lots, and any other property that cannot be developed or has specific development restrictions. These types of parcels are considered to receive little or no benefit from the improvements and therefore are not assessed.

D. ASSESSMENT RANGE FORMULA
Any new or increased assessments require voting, certain noticing, and meeting requirements. Article XIIID added specific requirements including an assessment ballot and weighted tabulation of the ballots to determine if majority protest exists at the Public Hearing. In Fiscal Year 1993/1994, the Brown Act (Government Code Section 54954.6(o)) changed the definition of the term “new or increased assessment” to exclude certain conditions.
(1) SCI Consulting Group (September 2015). City of Yuba City Landscape Maintenance Assessment District No. 1 Engineer’s Report, Fiscal Year 2015-16. pgs 13-16.

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2025/2026 Lighting and Landscape Maintenance District No. 1 Page 9 of 16 These conditions included “any assessment that does not exceed an assessment formula or range of assessments previously adopted by the agency and approved by the voters in the area where the assessment is imposed.” This definition for a new or increased assessment was also addressed in Senate Bill 919 (the Proposition 218 implementation statutes).

The purpose of establishing an assessment range formula is to provide for reasonable increases and inflationary adjustment to annual assessments without requiring costly noticing and mailing procedures, which could add to the District costs and assessments.

The District does not have an approved formula for increasing the assessment rates on an annual basis for Zone A or Zone B. Therefore, there has been no change to the assessment rates for FY 2025/2026 from the prior year for Zone A and Zone B. However, the District does have an approved formula for increasing the assessment rates on an annual basis for Zone B-1 and Zone B-2.

Generally, if the proposed annual assessment (levy per unit or rate) for the current fiscal year is less than or equals to the “Maximum Assessment” (or “Adjusted Maximum Assessment”), then the proposed annual assessment is not considered an increased assessment. The Maximum Assessment is equal to the initial Assessment approved by property owners adjusted annually by the following criteria:
1) Each fiscal year, the Maximum Assessment will be recalculated. 2) The new adjusted Maximum Assessment for the year represents the prior year’s Maximum Assessment adjusted by the percentage change from the previous year to the current year based on the “All Urban Consumers” Consumer Price Index, US City Average (CPI), as compiled by the United States Department of Labor Statistics. Effective Fiscal Year 2017/2018, the CPI month for annual adjustment has changed to January. 3) The Maximum Assessment is adjusted each year independently from the annual assessment. While the actual amount assessed may fluctuate each year, the maximum will continue to be increased and in any given year, the assessment may be applied at the Maximum Assessment.

The Maximum Assessment is adjusted annually and is calculated independently of the District’s annual budget and proposed annual assessment. Any proposed annual assessment (rate per equivalent dwelling unit) less than or equal to this Maximum Assessment is not considered an increased assessment, even if the proposed assessment is greater than the assessment applied in the prior fiscal year. The City Council may reduce or freeze the Maximum Assessment at any time by amending the Engineer’s Annual Report.

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2025/2026 Lighting and Landscape Maintenance District No. 1 Page 10 of 16 Although the Maximum Assessment will normally increase each year, the actual District assessments may remain virtually unchanged. The Maximum Assessment adjustment is designed to establish a reasonable limit on District assessments. The Maximum Assessment calculated each year does not require or facilitate an increase to the annual assessment and neither does it restrict assessments to the adjustment maximum amount. If the budget and assessments for the fiscal year does not require an increase, or the increase is less than the adjusted Maximum Assessment, then the required budget and assessment may be applied without additional property owner balloting. If the budget and assessments calculated requires an increase greater than the adjusted Maximum Assessment, then the assessment is considered an increased assessment. To impose an increased assessment, the City Council must comply with the provisions of Article XIIID Section 4(c) of the California Constitution, which requires a public hearing and certain protest procedures including mailed notice of the public hearing and property owner protest balloting.

Property owners through the balloting process must approve the proposed assessment increase. If the proposed assessment is approved, then a new Maximum Assessment is established for the District. If the proposed assessment is not approved, the City Council may not levy an assessment greater than the adjusted Maximum Assessment previously established for the District.

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2025/2026 Lighting and Landscape Maintenance District No. 1 Page 11 of 16 IV. DISTRICT BUDGET FY 2025/2026
The following provides the proposed budget and associated maximum assessment for Zone A and Zone B, and the increased maximum assessment for Zone B-1 and Zone B-2 commencing in fiscal year 2025/2026. This budget includes the City’s estimate of anticipated expenditures, deficits, surpluses, revenues, and reserve fund balances associated with providing appropriate and adequate annual maintenance and operation of the improvements associated with each zone. The resulting maximum assessment rate established for each zone is based on the budget information presented herein and shall be used to calculate each parcel’s proportional assessment obligation in accordance with the method of apportionment outlined in this Report.

Based on the budget information on the following page, the maximum assessment rate for Zone A and Zone B shall remain unchanged from the prior year at $56.72 and $29.50 per EBU, respectively. The maximum assessment rate for Zone B-1 will be $41.34 per EBU for Fiscal Year 2025/2026 and the maximum assessment rate for Zone B-2 will be $378.30 per EBU for Fiscal Year 2025/2026.

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2025/2026 Lighting and Landscape Maintenance District No. 1 Page 12 of 16 Zone 1B Zone 1B2

DIRECT COSTS
Heat/Power Utility $106.50 $471.11 $1.18 $2.71 $475.00 $581.50 Street Lights Power Utility 0.00 0.00 0.00 0.00 0.00 0.00 Professional Services 0.00 0.00 0.00 0.00 0.00 0.00
Spec O&M Weed Abatement 0.00 7,934.45 19.94 45.62 8,000.00 8,000.00 Spec O&M Landscape 18,000.00 29,754.17 74.77 171.06 30,000.00 48,000.00 Water Utility 2,850.00 19,836.11 49.85 114.04 20,000.00 22,850.00 Materials & Supplies 150.00 3,272.96 8.22 18.82 3,300.00 3,450.00 LMD Lights 0.00 0.00 0.00 0.00 0.00 0.00
Landscape Labor 0.00 0.00 0.00 0.00 0.00 0.00
Direct Costs Subtotal $21,106.50 $61,268.80 $153.97 $352.23 $61,775.00 $82,881.50

ADMINISTRATION COSTS
City Administration Costs $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Willdan Financial Services Administration Fees 800.00 3,982.10 10.01 $22.89 4,015.00 4,815.00 County Administration Fee 116.40 590.32 1.48 $3.39 595.20 711.60 Miscellaneous Administration Expenses 0.00 0.00 0.00 $0.00 0.00 0.00 Administrative Costs Subtotal $916.40 $4,572.42 $11.49 $26.29 $4,610.20 $5,526.60 CAPITAL IMPROVEMENT EXPENSES $0.00 $0.00 $0.00 $0.00 $0.00 $0.00

LEVY BREAKDOWN
Total Direct and Admin. Costs $22,022.90 $65,841.22 $165.46 $378.52 $66,385.20 $88,408.10 Operating Reserve Collection 1,316.06 11,384.94 28.61 65.45 11,479.00 12,795.06 Capital Reserve Collection 0.00 0.00 0.00 0.00 0.00 0.00 Levy Breakdown Subtotal $23,338.96 $77,226.16 $194.07 $443.97 $77,864.20 $101,203.16

LEVY ADJUSTMENTS
Operating Reserve Contribution ($1,331.60) (11,423.46) (28.71) (65.67) ($11,517.84) ($12,849.44) Capital Reserve Contribution 0.00 0.00 0.00 0.00 0.00 0.00 Additional City Contribution 0.00 0.00 0.00 0.00 0.00 0.00 Estimated Interest Earnings 0.00 0.00 0.00 0.00 0.00 0.00 Rounding Adjustment 0.00 0.00 0.00 0.00 0.00 0.00
Levy Adjustments Subtotal ($1,331.60) ($11,423.46) ($28.71) ($65.67) ($11,517.84) ($12,849.44) BALANCE TO LEVY $22,007.36 $65,802.70 $165.36 $378.30 $66,346.36 $88,353.72

OPERATING RESERVE
Estimated Balance at June 30, 2025 ($4,123.29) ($19,009.90) ($47.77) ($109.29) ($19,166.96) ($23,290.25) FY2025/2026 Collection/(Contribution) (15.54) (38.52) (0.10) (0.22) (38.84) (54.38) Transfer from Capital Improvement Reserve 0.00 13,885.28 34.89 79.83 14,000.00 14,000.00 Estimated Balance at June 30, 2026 ($4,138.83) ($5,163.14) ($12.97) ($29.68) ($5,205.80) ($9,344.63)

CAPITAL IMPROVEMENT RESERVE
Estimated Balance at June 30, 2025 $0.00 $13,885.28 $34.89 $79.83 $14,000.00 $14,000.00 FY2025/2026 Collection/(Contribution) 0.00 0.00 0.00 0.00 0.00 0.00 Transfer to Operating Reserve 0.00 (13,885.28) (34.89) (79.83) (14,000.00) (14,000.00) Estimated Balance at June 30, 2026 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00

DISTRICT STATISTICS
Total Parcels 388 1,980 4 2 1,986 2,374 Total Parcels Levied 388 1,980 4 2 1,986 2,374 Total EBU 388.00 2,230.60 4.00 1.00 2,235.60 2,623.60 Levy per EBU (2025/2026) $56.72 $29.50 $41.34 $378.30 Maximum Levy per EBU - 2024/2025 $56.72 $29.50 $40.13 $367.28 CPI Increase per EBU (3.00%) N/A N/A $1.21 $11.02
Maximum Levy per EBU - 2025/2026 $56.72 $29.50 $41.34 $378.30 Maximum Levy Amount - 2025/2026 $22,007.36 $65,802.70 $165.36 $378.30 $66,346.36 $88,353.72 BUDGET ITEM Zone 1A Zone B Total Zone 1B1 Total

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2025/2026 Lighting and Landscape Maintenance District No. 1 Page 13 of 16 Appendix A - DISTRICT BOUNDARY MAPS
The original assessment diagrams including the diagrams for the zones of benefit for the District were previously approved and submitted to the City in the format required by the 1972 Act. These diagrams are on file in the Office of the City Clerk and by reference are made part of this Report.

The following is a reproduction of the County Assessor’s Parcel Map associated with each subdivision and Zone.

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2025/2026 Lighting and Landscape Maintenance District No. 1 Page 14 of 16 Yuba City Landscape Maintenance District No. 1
Zone of Benefit A

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2025/2026 Lighting and Landscape Maintenance District No. 1 Page 15 of 16 Yuba City Landscape Maintenance District No. 1
Zone of Benefit B

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2025/2026 Lighting and Landscape Maintenance District No. 1 Page 16 of 16 Appendix B - 2025/2026 ASSESSMENT ROLL
The parcel identification for each lot or parcel within the District shall be the assessor’s parcel number (APN) as shown on the Sutter County Assessor's map for the year in which this Report is prepared.

A listing of parcels assessed within this District, along with the assessment amounts, is included on the following page. If any parcel submitted for collection is identified by the County Auditor/Controller to be an invalid parcel number for the current fiscal year, a corrected parcel number and/or new parcel numbers will be identified and resubmitted to the County Auditor/Controller. The assessment amount to be levied and collected for the resubmitted parcel or parcels shall be based on the method of apportionment and assessment rate approved in this Report. Therefore, if a single parcel has changed to multiple parcels, the assessment amount applied to each of the new parcels shall be recalculated and applied according to the approved method of apportionment and assessment rate rather than a proportionate share of the original assessment.

Non-assessable lots or parcels include areas of public streets and other roadways (typically not assigned an APN by the County), dedicated public easements, open space areas and rights-of-ways including public greenbelts and parkways, utility rightsof-ways, common areas, landlocked parcels, small parcels vacated by the County, bifurcated lots, and any other property that cannot be developed or has specific development restrictions. These types of parcels are considered to receive little or no benefit from the improvements and are therefore are not assessed.

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Agenda Item 8

CITY OF YUBA CITY

STAFF REPORT
Date: July 1, 2025
To: Honorable Mayor & Members of the City Council;
From: Public Works
Presentation By: Joshua Wolffe, Senior Engineer
Summary
Subject: Yuba City Lighting and Landscape District Nos. 2-4 - Resolution of Intent Recommendation: A. Adopt the following Resolutions to Continue the Maintenance Districts, pursuant to the Landscaping and Lighting act of 1972:
• Resolution Approving Engineer's Reports, Yuba City Lighting and Landscape Maintenance District Nos. 2, 3, and 4
• Resolution of Intention to Levy and Collect Assessments, Yuba City Lighting and Landscape Maintenance District Nos. 2, 3, and 4 B. Set a Public Hearing for July 15, 2025 at 6:00 PM to establish assessments for Fiscal Year (FY) 2025-26
Fiscal Impact: Receipt of assessments and expenditure of funds for lighting and landscape maintenance districts throughout the City.

Purpose:

To continue to provide lighting and landscape maintenance throughout the City pursuant to the provisions of the Landscaping and Lighting Act of 1972 and Article XIIID of the California Constitution.

Council Strategic Goal:

Levying Yuba City Lighting and Landscape Maintenance District Nos. 2, 3, and 4 (LLMDs 2, 3, and 4) addresses the City Council's Strategic Goal of maintaining infrastructure, as levying LLMDs 2, 3, and 4 will ensure that street lighting, landscaping and associated items, block walls, detention ponds, and street-end barricades are maintained and in operation.

Background:

The City annually levies and collects special assessments in order to maintain and service landscaping and lighting improvements that provide special benefit to the parcels identified in LLMDs 2, 3, and 4 (Districts). The assessments were approved by the property owners of record through a protest-ballot proceeding at the time the Districts were formed. LLMDs 2, 3, and 4 (Town Center and Yuba City KFC and 13 subdivisions located throughout Yuba City) have provisions for a Cost of Living Adjustment COLA which is based on the Consumer Price Index from January to January.

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Analysis:

The Engineer's Annual Reports have been prepared and are on file in the City Clerk's office. They describe each district, the improvements therein, the method of assessment, and the proposed assessment for each parcel. The Resolution of Intention to levy and collect assessments is required by state law for existing districts. The proposed action in these reports sets a public hearing for the Council meeting to be held on July 15, 2025 to establish assessments for the coming year. District 2 will see a decrease in it's annual levy due to adequate funding. District 3 will see an increase in it's annual levy due to budget need and increases in inflation. District 4 will see no change in it's annual levy due to adequate funding.

Fiscal Impact:

The proposed assessments for FY 2024-25 are shown in Attachment 3.

The projected revenue, expenditures, and cash balance, which include capital reserve for the Districts are as follows:

District Revenue Expenditures Projected Reserve Fund
Balance as of 07/01/26*
2 $75,000 $53,633 $233,223
3 $18,308 $12,653 $11,147
4 $200,000 $165,203 $270,621
*The Projected Reserve Fund Balance is the total of the Capital Replacement Reserve plus the Operating Reserve.

Alternatives:

Council may direct the modification of the assessment amounts which will affect future revenue and expenditure amounts in FY 2025-26.

Recommendation:

A. Adopt the following Resolutions to Continue the Maintenance Districts, pursuant to the Landscaping and Lighting act of 1972:
• Resolution Approving Engineer's Reports, Yuba City Lighting and Landscape Maintenance District Nos. 2, 3, and 4
• Resolution of Intention to Levy and Collect Assessments, Yuba City Lighting and Landscape Maintenance District Nos. 2, 3, and 4
B. Set a Public Hearing for July 15, 2025 at 6:00 PM to establish assessments for Fiscal Year (FY) 2025-26
Attachments:

1. Attachment 1 - Resolution LLMDs 2-4 Approve Engineer's Report

2. Attachment 2 - Resolution LLMDs 2-4 Set Public Hearing Date

3. Exhibit A - District Maps 2-4

4. Attachment 3 - Proposed Assessments - LLMDs 2-4

5. Attachment 4 - Engineer's Reports 2-4
Prepared By: Submitted By:

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Josh Wolffe
Senior Civil Engineer
Robert Bendorf
Interim City Manager

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ATTACHMENT 1

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RESOLUTION NO. _________

RESOLUTION OF THE CITY COUNCIL OF THE CITY OF YUBA CITY APPROVING THE ENGINEER’S REPORTS FOR THE YUBA CITY LIGHTING AND LANDSCAPE MAINTENANCE DISTRICT NOS. 2, 3, & 4 (TOWN CENTER AND YUBA CITY KFC, AND13 SUBDIVISIONS THROUGHOUT YUBA CITY)
WHEREAS, the City Council of the City of Yuba City previously formed Lighting and Landscape Maintenance District Nos. 2, 3, & 4 (“Districts”), pursuant to the provisions of the Landscaping and Lighting Act of 1972, Part 2 of Division 15 of the Streets and Highways Code (commencing with Section 22500) (the “Act”); and
WHEREAS, on June 17, 2025, pursuant to the provisions of the Act, the City Council initiated proceedings by adopting a Resolution describing improvements and ordering the City Engineer to file a report with regard to the Districts for the 2025-26 Fiscal Year; and WHEREAS, the City Engineer has prepared and filed written reports with the City Clerk entitled “City of Yuba City, Lighting and Landscape Maintenance District No. 2, Zone of Benefit A, (Town Center and Yuba City KFC), 2025/2026 Engineer’s Annual Report” “City of Yuba City, Lighting and Landscape Maintenance District No. 3, Zone of Benefit A, (Palisades Subdivision), 2024/2025 Engineer’s Annual Levy Report,” and “City of Yuba City, Lighting and Landscape Maintenance District No. 4, Zones of Benefit A, B, C, & D, (Butte Vista Neighborhood), 2024/2025 Engineer’s Annual Levy Report,” (the “Engineer's Reports”) as called for in said Resolution and under and pursuant to said Act, which report has been presented to this City Council for consideration; and WHEREAS, said City Council has duly considered said Engineer’s Reports and each and every part thereof, and finds that each and every part of said reports is sufficient, and that no portion of the reports require or should be modified in any respect.

WHEREAS, the City Council desires to formally approve the Engineer’s Reports, as filed, pursuant to Section 22623 of the Act.

NOW, THEREFORE, be it resolved by the City Council of the City of Yuba City as follows:

1. The above recitals are true and correct, and are hereby incorporated herein by this reference.

2. The City Council finds that the Engineer’s estimates prepared by the City Engineer of the itemized costs and expenses of said work and of the incidental expenses in connection therewith, contained in said Engineer’s Reports be, and each of them are hereby, preliminarily approved and confirmed.

3. The City Council finds that the diagram showing the Districts referred to and described in said Engineer’s Reports, the boundaries of the subdivisions of the land within said Districts, is the same as existed at the time of passage of said Resolution and is hereby preliminarily approved and confirmed.

4. The City Council finds that the proposed assessment upon the subdivisions of land in said Districts is in proportion to the estimated benefit to be received by said subdivisions, respectively, from the work and incidental expenses as contained

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and detailed in the Engineer’s Report, which is hereby preliminarily approved and confirmed.

5. The City Council hereby approves the “City of Yuba City, Lighting and Landscape Maintenance District No. 2, Zone of Benefit A, (Town Center and Yuba City KFC), 2025/2026 Engineer’s Annual Report” “City of Yuba City, Lighting and Landscape Maintenance District No. 3, Zone of Benefit A, (Palisades Subdivision), 2025/2026 Engineer’s Annual Levy Report,” and “City of Yuba City, Lighting and Landscape Maintenance District No. 4, Zones of Benefit A, B, C, & D, (Butte Vista Neighborhood), 2025/2026 Engineer’s Annual Levy Report.” Said reports shall serve as the Engineer’s Reports for the purposes of subsequent proceedings for Lighting and Landscape Maintenance District Nos. 2, 3, and 4.

6. This Resolution shall take effect immediately.

The foregoing Resolution was duly and regularly introduced, passed, and adopted by the City Council of the City of Yuba City at a regular meeting thereof held on the 1st day of July, 2025.

AYES:

NOES:

ABSENT:

Dave Shaw, Mayor
ATTEST:

Ciara Wakefield, City Clerk

APPROVED AS TO FORM

COUNSEL FOR YUBA CITY
Shannon L. Chaffin, City Attorney
Aleshire & Wynder, LLP

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ATTACHMENT 2

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RESOLUTION NO. _________

RESOLUTION OF THE CITY COUNCIL OF THE CITY OF YUBA CITY

DECLARING ITS INTENTION TO LEVY AND COLLECT ASSESSMENTS FOR YUBA CITY LIGHTING AND LANDSCAPE MAINTENANCE DISTRICT NOS. 2, 3, & 4 (TOWN CENTER AND YUBA CITY KFC, AND 13 SUBDIVISIONS THROUGHOUT YUBA CITY) PURSUANT TO THE LANDSCAPING AND LIGHTING ACT OF 1972, PART 2 OF DIVISION 15 OF THE CALIFORNIA STREETS AND HIGHWAYS CODE, AND APPOINTING A TIME

AND PLACE FOR HEARING OBJECTIONS THERETO
WHEREAS, the City of Yuba City is a municipal corporation duly created and existing pursuant to the Constitution and laws of the State of California; and WHEREAS, the Landscaping and Lighting Act of 1972 (“Act”) requires the review of annual assessment of existing Districts; and
WHEREAS, the City Council of the City of Yuba City previously formed Landscape Maintenance District Nos. 2, 3, and 4 (“Districts”), pursuant to the provisions of the Landscaping and Lighting Act of 1972, Part 2 of Division 15 of the Streets and Highways Code (commencing with Section 22500) (the “Act”); and
WHEREAS, assessments levied within the Districts provide revenue for the purposes of the servicing, operation, maintenance, repair, and replacement of the street lights, walls, landscape strip, planters, landscape material, irrigation systems, median landscaping, street trees, detention pond, and detention pond landscape strip surrounding the developments; and WHEREAS, on June 17, 2025, pursuant to the provisions of the Act, the City Council initiated proceedings by adopting a Resolution describing improvements and ordering the City Engineer to file reports with regard to the Districts for the 2025-26 Fiscal Year; and WHEREAS, in accordance with Article 4 of Chapter 1 of the Act, the Engineer prepared and filed such reports (the “Engineer’s Reports” with the City Clerk, and the City Clerk has presented the Engineer’s Reports to the City Council; and
WHEREAS, on July 1, 2025, the City Council adopted a Resolution approving the Engineer’s Reports as filed, pursuant to Section 22623 of the Act; and WHEREAS, in accordance with Section 22624 of the Act, the City Council now desires to declare its intention to levy and collect the assessments within the Districts for Fiscal Year 2025-26, and to call a public hearing thereto.

NOW, THEREFORE, be it resolved by the City Council of Yuba City as follows:

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1. The above recitals are true and correct, and are hereby incorporated herein by this reference.

2. The City Council hereby (1) finds that the public interest and convenience requires, and (2) declares its intention to order, the levy of and collection of assessments against the assessable lots and parcels of property within existing assessment districts designated Landscape Maintenance District Nos. 2, 3, and 4 (“Districts”), pursuant to the provisions of the Act, for the fiscal year commencing July 1, 2025 and ending June 30, 2026, to pay for the costs and expenses of the improvements described below in Section 4 of this Resolution.

3. The boundaries of the Districts are generally located and depicted in “Exhibit A” attached hereto.

4. The proposed improvements are briefly described as follows: the servicing, operation, maintenance, repair, and replacement of the street lights, walls, landscape strip, planters, landscape material, irrigation systems, median landscaping, street trees, detention pond, and detention pond landscape strip surrounding the developments.

5. The assessments to be levied and collected against the assessable lots and parcels of property within the Districts for Fiscal Year 2025-26 are to be modified as follows: assessments for District No. 2 for Fiscal Year 2025-26 are proposed to decrease from the previous year as described in the Engineer’s Report; assessments for District No. 3 for Fiscal Year 2025-26 are proposed to increase from the previous year as described in the Engineer’s Report, but are still within or less that the amount approved for said Districts at the time of the Districts’ respective formations; assessments for District No. 4 for Fiscal Year 2025-26 are proposed to stay the same as the previous year, as described in the Engineer’s Report.

6. By previous resolution, the City Council directed the City Engineer to prepare and to file Engineer’s Reports pursuant to the provisions of the Act. The Engineer has prepared and filed written reports with the City Clerk that are titled “City of Yuba City, Lighting and Landscape Maintenance District No. 2, Zone of Benefit A, (Town Center and Yuba City KFC), 2025/2026 Engineer’s Annual Levy Report, “City of Yuba City, Lighting and Landscape Maintenance District No. 3, Zone of Benefit A, (Palisades Subdivision), 2025/2026 Engineer’s Annual Levy Report,” “City of Yuba City, Lighting and Landscape Maintenance District No. 4, Zones of Benefit A, B, C, & D, (Butte Vista Neighborhood), 2025/2026 Engineer’s Annual Levy Report,” and by previous resolution the City Council approved the Engineer’s Reports as filed. Reference is made to the Engineer’s Reports on file in the Office of the City Clerk and open to public inspection for a full and detailed description of the improvements, the boundaries of the Districts, and the proposed assessments upon assessable lots and parcels of land within the Districts. The Office of the City Clerk is located at 1201 Civic Center Boulevard, Yuba City, CA 95993.

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7. Notice is hereby given that the City Council designates July 15, 2025, at 6:00 p.m., in the City Council Chambers, City Hall, 1201 Civic Center Boulevard, Yuba City, CA, as the date, time, and place for the hearing of protests or objections to the levy of the proposed assessments in connection with the Districts. All interested persons shall be afforded the opportunity to hear and be heard. The City Council shall consider all oral statements and all written protests or communications made or filed by any interested person. Prior to the conclusion of the hearing, any interested person may file a written protest with the City Clerk or, having previously filed a protest, may file a written withdrawal of that protest. A written protest shall state all grounds of objection. A protest by a property owner shall contain a description sufficient to identify the property owned by the signer. Written protests may be delivered in person to the City Clerk or may be mailed to the City Clerk at City Hall, 1201 Civic Center Boulevard, Yuba City, CA 95993. Any written protest that is mailed must be received at City Hall at or prior to 4:30 p.m. on July 15, 2025.

8. The City Clerk shall give notice of the aforesaid date, time, and place of the hearing in accordance with law.

The foregoing Resolution was duly and regularly introduced, passed, and adopted by the City Council of the City of Yuba City at a regular meeting thereof held on the 1st day of July, 2025.

AYES:

NOES:

ABSENT:

Dave Shaw, Mayor
ATTEST:

Ciara Wakefield, City Clerk

APPROVED AS TO FORM

COUNSEL FOR YUBA CITY
Shannon L. Chaffin, City Attorney
Aleshire & Wynder, LLP
Attachment(s):

Exhibit A – District Maps

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EXHIBIT A

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FRANKLIN AVE

FREMONT WAY

REEVES AVE

WILBUR AVE
B ST

BRIDGE ST
PLUMAS
ST

WOODBRIDGE AVE
A ST

PINE WAY

MORTON ST

CHESTNUT ST

ALMOND ST

WALNUT ST

DORMAN AVE

SHASTA ST

MAIN ST

NIELSON AVE

STEVENS AVE

WESTERN AVE

JONES ST

HAWTHORNE ST

CURRIER WAY

BOYD ST

E TABER AVE
ELM ST

BENNETT WAY

ROWE AVE
C ST

LINDEN ST

EMERSON ST

TABER AVE

JEWELL AVE

CLINTON ST

MOORE AVE

WILSON AVE

TOWN SQUARE

CAMPBELL WAY

SPRUCE WAY

BROOKS AVE

PAGE AVE

PALM AVE

WILLOW WAY

PERCY AVE
PL

UMAS BLVD

ROBINSON AVE

DEL MONT E AVE
2A
2A
Lighting & Landscape
Maintenance District No. 2
Zones of Benefit

QUEENS AVE

S WALTON AVE

GRAY AVE

BUTTE HOUSE RD

FRANKLIN AVE

SUNSWEET BLVD

PLUMAS ST

RICHLAND RD

LINCOLN RD

GEORGE WASHINGTON BLVD

SHANGHAI BEND RD

HARTER PKWY

THARP RD

HOOPER RD

STEWART RD

STABLER LN

LIVE OAKBLVD RAILROAD AVE

BRIDGE ST

S GEORGE WASH NI GTON BLVD

LINCOLN RD

FRANKLIN RD

BOGUE RD

N WALTON AVE

BUNCE RD

OHLEYER RD

TIERRA BUENA RD

GRAY AVE

CLARK AVE

GARDEN HWY
Highway 20
Highway 99
8 Legend
Maintenance Districts μ City Limits

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BIRMINGTON DR

BUCKINGHAM DR

CLARK AVE

PARKBROOK CT

HERITAGE DR

GRAY AVE

NORWICH WAY

VISTA CT

BRAR CT

MANCHESTER WAY

SANTA BARBARA WAY

KENSINGTON WAY

WESTM NI STER DR

BRISTOL CT

OAKVIEW DR

NORTH POINT DR

BARWICK WAY

LANCASTER WAY

YORK DR

NEWCASTLE DR

GREENHAVEN DR

BRIARWOOD CT

SWARN CT

BAYWOOD CT

WHITNEY DR

PROVIDENCE CT

BRIGHTON WAY

CARLISLE WAY

NORTHWOODS DR

CAMDEN WAY

NORTH RIDGE DR

OXFORD CT

MAYFLOWER WAY

BEYMER LOOP
HWY 99

PORTSMOUTH DR

E ONSTOTT FRTG RD

WOODLAND DR

GREENGAT E ST

WILLOW CREEK DR

BROOKSIDE CT

FO RESTV EI W DR

SKYLINE DR
3A
Lighting & Landscape
Maintenance District No. 3
Zones of Benefit

QUEENS AVE

S WALTON AVE

BUTTE HOUSE RD

FRANKLIN AVE

PLUMAS BLVD

SUNSWEET BLVD

PLUMAS ST

RICHLAND RD

LINCOLN RD

GEORGE WASHINGTON BLVD

SHANGHAI BEND RD

HARTER PKWY

THARP RD

HOOPER RD

STEWART RD

STABLER LN

LIVE OAKBLVD RAILROAD AVE

BRIDGE ST

S GEORGE WASH NI GTON BLVD

LINCOLN RD

FRANKLIN RD

BOGUE RD

N WALTON AVE

BUNCE RD

OHLEYER RD

TIERRA BUENA RD

GRAY AVE

CLARK AVE

GARDEN HWY
Highway 20
Highway 99
8 Legend
Maintenance Districts μ City Limits

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4A
4C
4D_3
4D
4D_2
4B 4D

LIZANNE DR

COLE CT

NINA WAY

PATTY DR

STABLER LN

BLEV NI RD

PEASE RD

BUTTE VISTA LN

DOROTHY LN

SPR GI CT

RIVER BE ND CT

HAWK CT

CARTAGENA DR

STABLER PARK DR

TRES PICOS DR

OAKBROOK CT

ROBIN CT

TUMBER WAY

MONTCLAIR DR

PARC WEST DR

MESS NI A DR

QUA LI CT

JAMIE DR

S EI NNA WAY

W ONSTOTT FR TG RD

OSPREY CT

VINTAGE CT

PIN TAIL CT

REGENCY WAY

PLUM CT

DOVE CT

RACHEL CT

NORTHF EI LD CT

OAKBROOK DR

GURJ WAY

EMILY LN

GROUSE WAY

RICH LN

SOMERSET WAY

PROVENCE DR BROOKFIELD CT

NORTHFIELD DR

CUMMINGS CT

RIO VISTA SAMUEL JAMES CT

COLIN CT

CANDACE CT

KENDALL CT
BAL CT

MALKIT CT

SATORI WAY

PHEASANT DR

CHLOE CT

MEHAR CT

RAVI CT

SUKH DR

PABLA CT

VALLEY CT

PARC EAST DR

LORRAINE WAY

BUTTE BEND LN

MEADOWLARK WAY

CHANDLER WAY

REBECCA DR

BUTTEVISTA
L N
Lighting & Landscape
Maintenance District No. 4
Zones of Benefit

QUEENS AVE

S WALTON AVE

CLARK AVE

GRAY AVE

BUTTE HOUSE RD

FRANKLIN AVE

WESTERN PKWY

SUNSWEET BLVD

N WALTON AVE

PLUMAS ST

ROYO RANCHERO RD

RICHLAND RD

LINCOLN RD

GEORGE WASHINGTON BLVD

OHLEYER RD

SHANGHAI BEND RD

HARTER PKWY

THARP RD

HOOPER RD

TIERRA BUENA RD

STABLER LN

RAILROAD AVE

LIVE OAK BLVD

BRIDGE ST

S GEORGE WASHINGTON BLVD

GRAY AVE

LINCOLN RD

CLARK AVE

FRANKLIN RD

PEASE RD

GARDEN HWY

BOGUE RD
Highway 20
Highway 99 Highway 99
Legend
Maintenance Districts
City Limits

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ATTACHMENT 3

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DISTRICT 2-4 PROPOSED ASSESSMENTS
District Zone of Benefit
FY 2025-26
Proposed Levy
Rate ($)
Change From
Previous Year
($)
Maximum
Levy Rate
Allowed ($)
2 A $537.83 ($172.51) $731.66
3 A $208.04 $6.06 $208.05
A $346.02 $0.00 $544.75
B $346.02 $0.00 $737.74
C $346.02 $0.00 $447.64
4 D $346.02 $0.00 $401.06

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ATTACHMENT 4

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2025/2026 Lighting and Landscape Maintenance District No. 2 Page 1 of 15

City of Yuba City

Lighting and Landscape
Maintenance District No. 2
Zone of Benefit A
(Town Center and Yuba City KFC)

2025/2026 ENGINEER’S ANNUAL LEVY REPORT

Initiation Meeting: June 17, 2025
Intent Meeting: July 1, 2025
Public Hearing: July 15, 2025
27368 Via Industria
Suite 200
Temecula, CA 92590
T 951.587.3500 | 800.755.6864
F 951.587.3510
www.willdan.com

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ENGINEER'S REPORT AFFIDAVIT
City of Yuba City
Sutter County, State of California
Yuba City Lighting and Landscape Maintenance District No. 2 Zone of Benefit A (Town Center and Yuba City KFC)
This Report describes the District including the improvements, budgets, parcels and assessments to be levied for Fiscal Year 2025/2026, as they existed at the time of the passage of the Resolution of Intention. Reference is hereby made to the Sutter 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 ______________, 2025.

Willdan Financial Services
Assessment Engineer
By: ________________________________
Tony Thrasher
Principal Consultant
District Administration Services
By: ________________________________
Tyrone Peter
PE # C 81888

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TABLE OF CONTENTS
I. OVERVIEW 2
A. INTRODUCTION 2
B. COMPLIANCE WITH CURRENT LEGISLATION 3
II. PLANS AND SPECIFICATIONS 4
A. DESCRIPTION OF THE IMPROVEMENTS 4
III. METHOD OF APPORTIONMENT 6
A. GENERAL 6
B. BENEFIT ANALYSIS 6
C. ASSESSMENT METHODOLOGY 9
D. ASSESSMENT RANGE FORMULA 9
IV. DISTRICT BUDGET FY 2025/2026 11
APPENDIX A - DISTRICT BOUNDARY MAPS 13
APPENDIX B - 2025/2026 ASSESSMENT ROLL 15

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2025/2026 Lighting and Landscape Maintenance District No. 2 Page 2 of 15 I. OVERVIEW
A. INTRODUCTION
The City of Yuba City (“City”) annually levies and collects special assessments in order to maintain and service landscape improvements that provide special benefit to the Yuba City Lighting and Landscape Maintenance District (“District”).

The District is annually levied pursuant to the Landscape and Lighting Act of 1972, Part 2 of Division 15 of the California Streets and Highways Code (“1972 Act”). The District assessments were approved by the property owners of record through a protest ballot proceeding at the time the District was formed in compliance with the substantive and procedural requirements of the California Constitution Article XIIID (“Article XIIID”).

This Engineer’s Annual Levy Report (“Report”) has been prepared in accordance with the provisions of Chapter 3, Section 22622 of the 1972 Act. This Report describes the District, the improvements therein, any annexations or other modifications to the District including any substantial changes to the improvements, the method of apportionment, the boundaries of the District, and financial information including the district budgets and proposed annual assessments for Fiscal Year 2025/2026. The proposed assessments are based on the historic and estimated costs to maintain the improvements that provide a direct and special benefit to properties within the District. The costs of improvements and the annual levy including all expenditures, deficits, surpluses, revenues, and reserves are assessed to each parcel within the District proportionate to the parcel’s special benefits.

For the purposes of this Report, the word “parcel” refers to an individual property assigned its own Assessor Parcel Number (“APN”) by the County of Sutter (“County”) Assessor’s Office. The County Auditor/Controller uses APNs and specific fund numbers to identify properties assessed for special district benefit assessments on the tax roll.

The assessments as approved will be submitted to the County Auditor/Controller to be included on the property tax roll for each parcel within the District. If any parcel submitted for collection is identified by the County Auditor/Controller to be an invalid APN for the current fiscal year, a corrected parcel number and/or new parcel numbers will be identified and resubmitted to the County. The assessment amount to be levied and collected for the resubmitted parcel or parcels shall be based on the method of apportionment and assessment rate contained in this Report as approved by the City Council.

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2025/2026 Lighting and Landscape Maintenance District No. 2 Page 3 of 15 B. COMPLIANCE WITH CURRENT LEGISLATION
On November 6, 1996, California voters approved Proposition 218 by a margin of

56.5% to 43.5%. All assessments described in this Report and approved by the City Council are prepared in accordance with the Act and are in compliance with the provisions of the California Constitution Article XIIID (Proposition 218).

Pursuant to the California Constitution Article XIIID Section 5, certain existing assessments are exempt from the substantive and procedural requirements of Article XIIID Section 4 and property owner balloting for the assessments is not required until such time that the assessments are increased. Specifically, the City determined that all improvements and the annual assessments originally established for the District were part of the conditions of property development and approved by the original property owner (developer). As such, pursuant to Article XIIID Section 5(b), all the property owners approved the existing District assessments at the time the assessments were created (originally imposed pursuant to a 100% landowner petition). Therefore, the pre-existing assessment amounts are exempt from the procedural requirements Article XIIID Section 4.

The District has been formed pursuant to the Landscaping and Lighting Act of 1972, Part 2 of Division 15 of the California Streets and Highways Code.

Pursuant to the 1972 Act, an annual Public Hearing is conducted by the City Council to accept property owner and public comments, to review the Engineer’s Annual Levy Report prior to approving the annual assessments to be levied on the County tax rolls. The assessments described in this Report have been prepared in accordance with the 1972 Act.

The City affirms that the assessments contained in this report were imposed in accordance with a consent and waiver by 100% of the property owners as part of the original development approval for the properties within the District. Therefore, the City has determined that pursuant to Article XIIID Section 5(b) the maximum assessment previously approved and levied for this District prior to the passage of Proposition 218 are considered exempt, provided the assessments are not increased above these previously approved maximum assessment rates.

The proposed annual levy of assessments for fiscal year commencing July 1, 2025 and ending June 30, 2026 (Fiscal Year 2025/2026) as described in this Report have been prepared and made pursuant to the provisions of the 1972 Act and are consistent with the assessments previously approved and adopted by the City Council. The assessments described herein for fiscal year 2025/2026 do not exceed the maximum assessment rates authorized and are therefore in compliance with the provisions of the California Constitution Article XIIID.

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2025/2026 Lighting and Landscape Maintenance District No. 2 Page 4 of 15 II. PLANS AND SPECIFICATIONS
Yuba City Lighting and Landscape Maintenance District No. 2 is comprised of one benefit area, known as Zone of Benefit A (Town Center and Yuba City KFC).

The Zone of Benefit A (“Zone A”) consists of 14 commercial lots: 13 lots in the Town Center area and the Yuba City Kentucky Fried Chicken (KFC). The Town Center Area is located along the frontage of Plumas Street (including median), C Street, Percy Avenue, B Street and Franklin Avenue. The Yuba City KFC is located south of Bridge Street, west of Shasta Street, east of Plumas Street and north of A Street.

A. DESCRIPTION OF THE IMPROVEMENTS
The District improvements provide for the ongoing maintenance and servicing of landscaping material, irrigation systems, and street lighting in the Town Center Area along the frontage of Plumas Street (including median), C Street, Percy Avenue, B Street and Franklin Avenue.

Provisions of the 1972 Act
As generally defined, the improvements and the associated assessments for any District formed pursuant to the 1972 Act may include one or any combination of the following:
1) The installation or planting of landscaping.
2) The installation or construction of statuary, fountains, and other ornamental structures and facilities.
3) The installation or construction of public lighting facilities, including, but not limited to streetlights and traffic signals.
4) The installation or construction of any facilities which are appurtenant to any of the foregoing or which are necessary or convenient for the maintenance or servicing thereof; including but not limited to, grading, removal of debris, the installation or construction of curbs, gutters, walls, sidewalks, or paving, or water, irrigation, drainage, or electrical facilities. 5) The installation of park or recreational improvements including, but not limited to the following:
a) Land preparation, such as grading, leveling, cutting and filling, sod, landscaping, irrigation systems, sidewalks, and drainage. b) Lights, playground equipment, play courts and public restrooms. 6) The maintenance or servicing, or both, of any of the foregoing including the furnishing of services and materials for the ordinary and usual

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2025/2026 Lighting and Landscape Maintenance District No. 2 Page 5 of 15 maintenance, operation, and servicing of any improvement, including, but not limited to:
a) Repair, removal, or replacement of all or any part of any improvements.
b) Grading, clearing, removal of debris, the installation, repair or construction of curbs, gutters, walls, sidewalks, or paving, or water, irrigation, drainage, or electrical facilities.
c) Providing for the life, growth, health, and beauty of landscaping, including cultivation, irrigation, trimming, spraying, fertilizing, or treating for disease or injury.
d) The removal of trimmings, rubbish, debris, and other solid waste. e) The cleaning, sandblasting, and painting of walls and other improvements to remove or cover graffiti.
f) Electric current or energy, gas, or other agent for the lighting or operation of any other improvements.
g) Water for the irrigation of any landscaping, the operation of any fountains, or the maintenance of any other improvements. 7) The acquisition of land for park, recreational or open-space purposes, or the acquisition of any existing improvement otherwise authorized by the 1972 Act.
8) Incidental expenses associated with the improvements including, but not limited to:
a) The cost of preparation of the report, including plans, specifications, estimates, diagram, and assessment.
b) The costs of printing, advertising, and the publishing, posting and mailing of notices.
c) Compensation payable to the County for collection of assessments. d) Compensation of any engineer or attorney employed to render services.
e) Any other expenses incidental to the construction, installation, or maintenance and servicing of the improvements.
f) Costs associated with any elections held for the approval of a new or increased assessment.

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2025/2026 Lighting and Landscape Maintenance District No. 2 Page 6 of 15 III. METHOD OF APPORTIONMENT
A. GENERAL
The 1972 Act permits the establishment of assessment districts by agencies for the purpose of providing certain public improvements which include the construction, maintenance and servicing of public lights, landscaping and appurtenant facilities. The 1972 Act further requires that the cost of these improvements be levied according to benefit rather than assessed value:
“The net amount to be assessed upon lands within an assessment district may be apportioned by any formula or method which fairly distributes the net amount among all assessable lots or parcels in proportion to the estimated benefits to be received by each such lot or parcel from the improvements.”
The formula used for calculating assessments in the District therefore reflects the composition of the parcels, and the improvements and services provided, to fairly apportion the costs based on estimated benefit to each parcel.

In addition, pursuant to the Article XIIID Section 4, a parcel’s assessment may not exceed the reasonable cost of the proportional special benefit conferred on that parcel and provides that only special benefits are assessable and the District must separate the general benefits from the special benefits.

B. BENEFIT ANALYSIS
Each of the improvements and the associated costs has been carefully reviewed and the corresponding assessments have been proportionately spread to each parcel based on special benefits received from the improvements. The installation of the improvements was part of the conditions of property development. The property owners approved the corresponding assessments for the ongoing maintenance and servicing of the improvements through a property owner protest ballot.

Special Benefits — the method of apportionment (assessment methodology) is based on the premise that each of the assessed parcels within the District receives benefit from the improvements maintained and financed by annual assessments. Specifically, the assessments are for the maintenance of landscaped improvements installed as part of the original development. The desirability of properties within the District is enhanced by the presence of wellmaintained landscaping in close proximity to those properties.

The special benefits associated with the local landscaping improvements are specifically:

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2025/2026 Lighting and Landscape Maintenance District No. 2 Page 7 of 15  Enhanced desirability of properties through association with the improvements.
 Improved aesthetic appeal of properties within the Zones providing a positive representation of the area.
 Enhanced adaptation of the urban environment within the natural environment from adequate green space and landscaping.
 Environmental enhancement through improved erosion resistance, and dust and debris control.
 Increased sense of pride in ownership of property within the District resulting from well-maintained improvements associated with the properties.
 Reduced criminal activity and property-related crimes (especially vandalism) against properties in the District through well-maintained surroundings and amenities including abatement of graffiti.  Enhanced environmental quality of the parcels within the Zones by moderating temperatures, providing oxygenation and attenuating noise.

General Benefits - the improvements to be provided and maintained by the District are a direct result of property development within the District and would otherwise not be required or necessary. Developers typically install local improvements to enhance the marketability and value of properties within the development and/or as conditions of development. In either case, the improvements are clearly installed for the benefit of the properties being developed and not for the benefit of surrounding properties outside the District boundaries. Although local development improvements (by virtue of their location) may be visible to surrounding properties, any benefit to surrounding properties is incidental and cannot be considered a direct and special benefit.

Furthermore, most developments within the City typically have various landscaping and lighting improvements specifically associated with their development and these improvements are funded by properties within those developments.

At the time of formation of the Assessment District, the majority of the benefit was special, and there was a small general benefit. The engineer of record between Fiscal Year 2012/2013 and Fiscal Year 2015/2016, further quantified this small general benefit.

The specific language from the most recent Engineer’s Report used to describe General Benefit is as follows:

The maintenance and servicing of these improvements is also partially refunded, directly and indirectly from other sources including Yuba City, Sutter County and the State of California. This funding comes in the form of grants, development fees, special programs, and general funds, as well

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2025/2026 Lighting and Landscape Maintenance District No. 2 Page 8 of 15 as direct maintenance and servicing of facilities (e.g. curbs, gutters, streets, drainage systems, etc.) This funding from other sources more than compensates for general benefits, if any, received by the properties within the Assessment District.

The General Benefits from this assessment may be quantified as illustrated in the following table.

Benefit Factor Relative
Weight
General Benefit
Contribution
Relative
General
Benefit
Creation of parcels 90 0% 0
Extention of recreation area 2 10% 0.2
Proximity to improved parks and recreation facilities 2 10% 0.2 Access to improved parks, open space and rec areas 2 10% 0.2 Improved views 2 10% 0.2
Improved nighttime visibility and safety from streetlights 2 20% 0.4 Totals 100 1.2
Total Calculated General Benefit 1.2%
As a result, Yuba City will contribute at least 1.2% of the total budget from sources other than the assessment. This contribution offsets any general benefits from the Assessment Services.

This general benefit contribution is the sum of the following components:

Yuba City owns, maintains, rehabilitates and replaces curb and gutter along the border of the Assessment District improvements. This curb and gutter serves to support, contain, retain, manage irrigation flow and growth, and provide a boundary for the improvements. The contribution from the City towards general benefit from the maintenance, rehabilitation and replacement of the curb and gutter is conservatively estimated to be 1%.

Yuba City owns and maintains a storm drainage system along the border of the Assessment District improvements. This system serves to prevent flooding and associated damage to the improvements, and manage urban runoff including local pollutants loading from the improvements. The contribution from the City towards general benefit from the maintenance, and operation of the local storm drainage system is conservatively estimated to be 1%.

Yuba City owns and maintains local public streets along the border of the Assessment District improvements. These public streets provide access to the improvements for its enjoyment as well as efficient maintenance. The

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2025/2026 Lighting and Landscape Maintenance District No. 2 Page 9 of 15 contribution from the City towards general benefit from the maintenance of local public streets is conservatively estimated to be 1%.

The value of the construction of the improvements can be quantified and monetized as an annuity. Since this construction was performed and paid for by non-assessment funds, this “annuity” can be used to offset general benefit costs, and is conservatively estimated to contribute 25%.

Therefore, the total General Benefit is conservatively quantified at 1.2%, which is more than offset by the total non-assessment contribution towards general benefit of 28%. (1)

C. ASSESSMENT METHODOLOGY
The level of special benefit received by each parcel in the zone is considered to be equal. Therefore, the estimated annual costs of the improvements are apportioned equally to all parcels within the zone, developed or undeveloped.

Non-assessable lots or parcels include areas of public streets and other roadways (typically not assigned an APN by the County); dedicated public easements, open space areas and rights-of-ways including public greenbelts and parkways; utility rights-of-ways; common areas; landlocked parcels, small parcels vacated by the County, bifurcated lots, and any other property that cannot be developed or has specific development restrictions. These types of parcels are considered to receive little or no benefit from the improvements and therefore are not assessed.

D. ASSESSMENT RANGE FORMULA
Any new or increased assessments require voting, certain noticing, and meeting requirements. Article XIIID added specific requirements including an assessment ballot and weighted tabulation of the ballots to determine if majority protest exists at the Public Hearing. In Fiscal Year 1993/1994 the Brown Act (Government Code Section 54954.6(o)) changed the definition of the term “new or increased assessment” to exclude certain conditions. These conditions included “any assessment that does not exceed an assessment formula or range of assessments previously adopted by the agency and approved by the voters in the area where the assessment is imposed.” This definition for a new or increased assessment was also addressed in Senate Bill 919 (the Proposition 218 implementation statutes).

The purpose of establishing an assessment range formula is to provide for reasonable increases and inflationary adjustment to annual assessments without requiring costly noticing and mailing procedures, which could add to the District costs and assessments.
(1) SCI Consulting Group (September 2015). City of Yuba City Landscape Maintenance Assessment District No. 2 Engineer’s Report, Fiscal Year 2015/2016. pgs 13-16.

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2025/2026 Lighting and Landscape Maintenance District No. 2 Page 10 of 15 Generally, if the proposed annual assessment (levy per unit or rate) for the current fiscal year is less than or equals to the “Maximum Assessment” (or “Adjusted Maximum Assessment”), then the proposed annual assessment is not considered an increased assessment. The Maximum Assessment is equal to the Assessment approved by property owners adjusted annually by the following criteria:
1) Each fiscal year, the Maximum Assessment will be recalculated. 2) The new adjusted Maximum Assessment for the year represents the prior year’s Maximum Assessment adjusted by the percentage change from the previous year to the current year based on the “All Urban Consumers” Consumer Price Index, US City Average (CPI), as compiled by the United States Department of Labor Statistics. Effective Fiscal Year 2017/2018, the CPI month for annual adjustment has changed to January. 3) The Maximum Assessment is adjusted each year independently from the annual assessment. While the actual amount assessed may fluctuate each year, the maximum will continue to be increased and in any given year, the assessment may be applied at the Maximum Assessment.

The Maximum Assessment is adjusted annually and is calculated independently of the District’s annual budget and proposed annual assessment. Any proposed annual assessment (rate per equivalent dwelling unit) less than or equal to this Maximum Assessment is not considered an increased assessment, even if the proposed assessment is greater than the assessment applied in the prior fiscal year. The City Council may reduce or freeze the Maximum Assessment at any time by amending the Engineer’s Annual Report.

Although the Maximum Assessment will normally increase each year, the actual District assessments may remain virtually unchanged. The Maximum Assessment adjustment is designed to establish a reasonable limit on District assessments. The Maximum Assessment calculated each year does not require or facilitate an increase to the annual assessment and neither does it restrict assessments to the adjustment maximum amount. If the budget and assessments for the fiscal year does not require an increase, or the increase is less than the adjusted Maximum Assessment, then the required budget and assessment may be applied without additional property owner balloting. If the budget and assessments calculated requires an increase greater than the adjusted Maximum Assessment, then the assessment is considered an increased assessment. To impose an increased assessment, the City Council must comply with the provisions of Article XIIID Section 4(c) of the California Constitution, which requires a public hearing and certain protest procedures including mailed notice of the public hearing and property owner protest balloting.

Property owners through the balloting process must approve the proposed assessment increase. If the proposed assessment is approved, then a new Maximum Assessment is established for the District. If the proposed assessment is not approved, the City Council may not levy an assessment greater than the adjusted Maximum Assessment previously established for the District.

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2025/2026 Lighting and Landscape Maintenance District No. 2 Page 11 of 15 IV. DISTRICT BUDGET FY 2025/2026
The following provides the proposed budget and associated increased maximum assessment commencing in Fiscal Year 2025/2026. This budget includes the City’s estimate of anticipated expenditures, deficits, surpluses, revenues, and reserve fund balances associated with providing appropriate and adequate annual maintenance and operation of the improvements associated with each zone. The resulting maximum assessment rate established for each zone is based on the budget information presented herein and shall be used to calculate each parcel’s proportional assessment obligation in accordance with the method of apportionment outlined in this Report.

Based on the budget information on the following page, the maximum assessment rate for Zone A will be $731.66 per EBU for Fiscal Year 2025/2026.

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2025/2026 Lighting and Landscape Maintenance District No. 2 Page 12 of 15

DIRECT COSTS
Heat/Power Utility $11,076.00
Street Lights Power Utility 0.00
Professional Services 0.00
Spec O&M Weed Abatement 0.00
Spec O&M Landscape 34,300.00
Water Utility 500.00
Materials & Supplies 250.00
LMD Lights 0.00
Landscape Labor 4,322.00
Direct Costs Subtotal $50,448.00

ADMINISTRATION COSTS
City Administration Costs $2,149.00
Willdan Financial Services Administration Fees 1,031.00 County Administration Fee 4.50
Miscellaneous Administration Expenses 0.00
Administrative Costs Subtotal $3,184.50
CAPITAL IMPROVEMENT EXPENSES $0.00

LEVY BREAKDOWN
Total Direct and Admin. Costs $53,632.50
Operating Reserve Collection 25,521.53
Capital Reserve Collection 0.00
Levy Breakdown Subtotal $79,154.03

LEVY ADJUSTMENTS
Operating Reserve Contribution $0.00
Capital Reserve Contribution 0.00
Additional City Contribution 0.00
Estimated Interest Earnings (4,154.03)
Rounding Adjustment 0.22
Levy Adjustments Subtotal ($4,153.81)
BALANCE TO LEVY $75,000.22

OPERATING RESERVE
Estimated Balance at June 30, 2025 $57,701.67
FY2025/2026 Collection/(Contribution) 25,521.53
Transfer to Capital Improvement Reserve 0.00
Estimated Balance at June 30, 2026 $83,223.20

CAPITAL IMPROVEMENT RESERVE
Estimated Balance at June 30, 2025 $150,000.00
FY2025/2026 Collection/(Contribution) 0.00
Transfer from Operating Reserve 0.00
Estimated Balance at June 30, 2026 $150,000.00

DISTRICT STATISTICS
Total Parcels 15
Total Parcels Levied 15
Total EBU 139.45
Levy per EBU (2025/2026) $537.83
Maximum Levy per EBU - 2024/2025 $710.34
CPI Increase per EBU (3.00%) $21.32
Maximum Levy per EBU - 2025/2026 $731.66
Maximum Levy Amount - 2025/2026 $102,029.99
BUDGET ITEM Zone 2A

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2025/2026 Lighting and Landscape Maintenance District No. 2 Page 13 of 15 Appendix A - DISTRICT BOUNDARY MAPS
The original District assessment diagrams including the diagram for Zone of Benefit A were previously approved and submitted to the City in the format required by the 1972 Act. These diagrams are on file in the Office of the City Clerk and by reference are made part of this Report.

The following is a reproduction of the County Assessor’s Parcel Map associated with this District.

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2025/2026 Lighting and Landscape Maintenance District No. 2 Page 14 of 15 Yuba City Landscape Maintenance District No. 2

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2025/2026 Lighting and Landscape Maintenance District No. 2 Page 15 of 15 Appendix B - 2025/2026 ASSESSMENT ROLL
Parcel identification, for each lot or parcel within the District, shall be the parcel as shown on the Sutter County Assessor's map for the year in which this Report is prepared.

A listing of parcels assessed within this District, along with the assessment amounts, is included on the following page. If any parcel submitted for collection is identified by the County Auditor/Controller to be an invalid parcel number for the current fiscal year, a corrected parcel number and/or new parcel numbers will be identified and resubmitted to the County Auditor/Controller. The assessment amount to be levied and collected for the resubmitted parcel or parcels shall be based on the method of apportionment and assessment rate approved in this Report. Therefore, if a single parcel has changed to multiple parcels, the assessment amount applied to each of the new parcels shall be recalculated and applied according to the approved method of apportionment and assessment rate rather than a proportionate share of the original assessment.

Non-assessable lots or parcels include areas of public streets and other roadways (typically not assigned an APN by the County); dedicated public easements, open space areas and rights-of-ways including public greenbelts and parkways; utility rightsof-ways; common areas; landlocked parcels, small parcels vacated by the County, bifurcated lots, and any other property that cannot be developed or has specific development restrictions. These types of parcels are considered to receive little or no benefit from the improvements and are therefore exempted from assessment.

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2025/2026 Lighting and Landscape Maintenance District No. 4 Page 15 of 16

City of Yuba City

Lighting and Landscape
Maintenance District No. 4
Zones of Benefit A, B, C & D
(Butte Vista Neighborhood)

2025/2026 ENGINEER’S ANNUAL LEVY REPORT

Initiation Meeting: June 17, 2025
Intent Meeting: July 1, 2025
Public Hearing: July 15, 2025
27368 Via Industria
Suite 200
Temecula, CA 92590
T 951.587.3500 | 800.755.6864
F 951.587.3510
www.willdan.com

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ENGINEER'S REPORT AFFIDAVIT
City of Yuba City
Sutter County, State of California
Yuba City Lighting and Landscape Maintenance District No. 4 This Report describes the District including the improvements, budgets, parcels and assessments to be levied for Fiscal Year 2025/2026, as they existed at the time of the passage of the Resolution of Intention. Reference is hereby made to the Sutter 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 ______________, 2025.

Willdan Financial Services
Assessment Engineer
By: ________________________________
Tony Thrasher
Principal Consultant
District Administration Services
By: ________________________________
Tyrone Peter
PE # C 81888

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TABLE OF CONTENTS
I. OVERVIEW 1
A. INTRODUCTION 1
B. COMPLIANCE WITH CURRENT LEGISLATION 2
II. PLANS AND SPECIFICATIONS 3
A. DESCRIPTION OF THE DISTRICT 3
B. DESCRIPTION OF THE IMPROVEMENTS 3
III. METHOD OF APPORTIONMENT 5
A. BENEFIT ANALYSIS 6
B. ASSESSMENT METHODOLOGY 9
C. ASSESSMENT RANGE FORMULA 10
IV. DISTRICT BUDGET FY 2025/2026 12
APPENDIX A - DISTRICT BOUNDARY MAPS 14
APPENDIX B - 2025/2026 ASSESSMENT ROLL 16

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2025/2026 Lighting and Landscape Maintenance District No. 4 Page 1 of 16 I. OVERVIEW
A. INTRODUCTION
The City of Yuba City (“City”) annually levies and collects special assessments in order to maintain and service landscape improvements that provide special benefit to the Yuba City Lighting and Landscape Maintenance District (“District”).

The District is annually levied pursuant to the Landscape and Lighting Act of 1972, Part 2 of Division 15 of the California Streets and Highways Code (“1972 Act”). The District assessments were approved by the property owners of record through a protest ballot proceeding at the time the District was formed in compliance with the substantive and procedural requirements of the California Constitution Article XIIID (“Article XIIID”).

This Engineer’s Annual Levy Report (“Report”) has been prepared in accordance with the provisions of Chapter 3, Section 22622 of the 1972 Act. This Report describes the District, the improvements therein, any annexations or other modifications to the District including any substantial changes to the improvements, the method of apportionment, the boundaries of the District, and financial information including the district budgets and proposed annual assessments for Fiscal Year 2025/2026. The proposed assessments are based on the historic and estimated costs to maintain the improvements that provide a direct and special benefit to properties within the District. The costs of improvements and the annual levy including all expenditures, deficits, surpluses, revenues, and reserves are assessed to each parcel within the District proportionate to the parcel’s special benefits.

For the purposes of this Report, the word “parcel” refers to an individual property assigned its own Assessor Parcel Number (“APN”) by the County of Sutter (“County”) Assessor’s Office. The County Auditor/Controller uses APNs and specific fund numbers to identify properties assessed for special district benefit assessments on the tax roll.

Pursuant to Chapter 3, beginning with Section 22620 of the 1972 Act, the City Council shall conduct a noticed annual public hearing to consider all public comments and written protests regarding the District. Following the annual public hearing and review of the Report, the City Council may order amendments to the Report or confirm the Report as submitted. Following final approval of the Report and confirmation of the assessments contained therein, the City Council will by resolution: order the improvements to be made and confirm the levy and collection of assessments pursuant to Chapter 4, Article 1, beginning with Section 22640 of the 1972 Act. The assessment rate and method of apportionment described in this Report as approved or modified by the City Council defines the assessments to be applied to each parcel within the District for Fiscal Year 2025/2026.

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2025/2026 Lighting and Landscape Maintenance District No. 4 Page 2 of 16 The assessments as approved will be submitted to the County Auditor/Controller to be included on the property tax roll for each parcel within the District. If any parcel submitted for collection is identified by the County Auditor/Controller to be an invalid parcel number for the current fiscal year, a corrected parcel number and/or new parcel numbers will be identified and resubmitted to the County. The assessment amount to be levied and collected for the resubmitted parcel or parcels shall be based on the method of apportionment and assessment rate contained in this Report as approved by the City Council.

B. COMPLIANCE WITH CURRENT LEGISLATION
On November 6, 1996, California voters approved Proposition 218 by a margin of

56.5% to 43.5%. All assessments described in this Report and approved by the City Council are prepared in accordance with the Act and are in compliance with the provisions of the California Constitution Article XIIID (Proposition 218).

Pursuant to the California Constitution Article XIIID Section 5, certain existing assessments are exempt from the substantive and procedural requirements of Article XIIID Section 4 and property owner balloting for the assessments is not required until such time that the assessments are increased. Specifically, the City determined that all improvements and the annual assessments originally established for the District were part of the conditions of property development and approved by the original property owner (developer). As such, pursuant to Article XIIID Section 5(b), all the property owners approved the existing District assessments at the time the assessments were created (originally imposed pursuant to a 100% landowner petition). Therefore, the pre-existing assessment amounts are exempt from the procedural requirements Article XIIID Section 4.

The District has been formed pursuant to the Landscaping and Lighting Act of 1972, Part 2 of Division 15 of the California Streets and Highways Code.

Pursuant to the Act, an annual Public Hearing is conducted by the City Council to accept property owner and public comments, to review the Engineer’s Annual Levy Report prior to approving the annual assessments to be levied on the County tax rolls. The assessments described in this Report have been prepared in accordance with the Act.

The City affirms that the assessments contained in this report were imposed in accordance with a consent and waiver by 100% of the property owners as part of the original development approval for the properties within the District. Therefore, the City has determined that pursuant to Article XIIID Section 5(b) the maximum assessment previously approved and levied for this District prior to the passage of Proposition 218 are considered exempt, provided the assessments are not increased above these previously approved maximum assessment rates.

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2025/2026 Lighting and Landscape Maintenance District No. 4 Page 3 of 16 The proposed annual levy of assessments for fiscal year commencing July 1, 2025 and ending June 30, 2026 (Fiscal Year 2025/2026) as described in this Report have been prepared and made pursuant to the provisions of the 1972 Act and are consistent with the assessments previously approved and adopted by the City Council. The assessments described herein for Fiscal Year 2025/2026 do not exceed the maximum assessment rates authorized and are therefore in compliance with the provisions of the California Constitution Article XIIID.

II. PLANS AND SPECIFICATIONS
A. DESCRIPTION OF THE DISTRICT
The District was formed to ensure the ongoing maintenance and servicing of local street lighting and landscaping improvements providing special benefit to the Butte Vista Neighborhood in the subdivisions in zones of benefit as shown on the Assessment Diagrams on file with the City Clerk. District Zone of Benefit A (“Zone A”) is comprised of 43 residential lots on a total of 14 acres in the Regency Park Estates Unit No. 1 area. District Zone of Benefit B (“Zone B”) is comprised of 28 residential lots on a total of 12 acres in the Regency Park Estates, Unit No. 2 area. District Zone of Benefit C (“Zone C”) is comprised of 160 residential lots on a total of 46.86 acres in the Regency Park Estates, Unit No. 3 and Butte Vista West Estates Units 1, 2 & 3. District Zone of Benefit D (“Zone D”) is comprised of 347 residential lots in the Butte Vista Estates-Units No. 1 & 2 and Stabler Park Estates-Units 1 & 2, Tres Picos Estates and Tres Picos West Estates.

B. DESCRIPTION OF THE IMPROVEMENTS
The District improvements include the annual maintenance and servicing of both neighborhood street lighting and landscaping facilities as well as local street lighting and landscaping facilities within the Benefit Zones A, B, C & D.

Neighborhood Lighting and Landscaping
Neighborhood street lighting facilities are all 100-watt street lights and include thirteen (13) lights on the south half of Pease Road, fourteen (14) lights on both sides of Stabler Lane, and eight (8) lights on Onstott Frontage Road.

Neighborhood landscaping facilities include a detention pond, landscape medians on Pease Road, Stabler Lane and Buttes Vista, the landscape areas between the perimeter walls and the curb and gutter along Stabler Lane, Pease road and Onstott Frontage Road. The maintenance and servicing of these facilities comprise the Neighborhood Lighting and Landscaping improvements.

Each new subdivision added to the district will be based on this design standard.

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2025/2026 Lighting and Landscape Maintenance District No. 4 Page 4 of 16 Each zone of benefit will share in the annual costs of the Neighborhood Lighting and Landscaping improvements based on the proportion that each zones subdivision area, as shown on each final map, is to the total 240 acres of the Butte Vista Neighborhood Plan.

Local (Zone) Lighting and Landscaping
Zone A provides the maintenance and servicing of 70-watt street lights, interior street trees, and a 410’ by 16’ landscape strip on Parc West Drive. Zone B provides the maintenance and servicing of 70-watt street lights, interior street trees, and a 480’ by 16’ landscape strip on Parc West Drive. Zone C provides the maintenance and servicing of 70-watt street lights, and interior street trees. Zone D provides the maintenance and servicing of 70-watt street lights, and interior street trees.

Provisions of the 1972 Act
As generally defined, the improvements and the associated assessments for any District formed pursuant to the 1972 Act may include one or any combination of the following:
1) The installation or planting of landscaping.
2) The installation or construction of statuary, fountains, and other ornamental structures and facilities.
3) The installation or construction of public lighting facilities, including, but not limited to streetlights and traffic signals.
4) The installation or construction of any facilities which are appurtenant to any of the foregoing or which are necessary or convenient for the maintenance or servicing thereof; including but not limited to, grading, removal of debris, the installation or construction of curbs, gutters, walls, sidewalks, or paving, or water, irrigation, drainage, or electrical facilities. 5) The installation of park or recreational improvements including, but not limited to the following:
a) Land preparation, such as grading, leveling, cutting and filling, sod, landscaping, irrigation systems, sidewalks, and drainage. b) Lights, playground equipment, play courts and public restrooms. 6) The maintenance or servicing, or both, of any of the foregoing including the furnishing of services and materials for the ordinary and usual maintenance, operation, and servicing of any improvement, including, but not limited to:
a) Repair, removal, or replacement of all or any part of any improvements.

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2025/2026 Lighting and Landscape Maintenance District No. 4 Page 5 of 16 b) Grading, clearing, removal of debris, the installation, repair or construction of curbs, gutters, walls, sidewalks, or paving, or water, irrigation, drainage, or electrical facilities.
c) Providing for the life, growth, health, and beauty of landscaping, including cultivation, irrigation, trimming, spraying, fertilizing, or treating for disease or injury.
d) The removal of trimmings, rubbish, debris, and other solid waste. e) The cleaning, sandblasting, and painting of walls and other improvements to remove or cover graffiti.
f) Electric current or energy, gas, or other agent for the lighting or operation of any other improvements.
g) Water for the irrigation of any landscaping, the operation of any fountains, or the maintenance of any other improvements. 7) The acquisition of land for park, recreational or open-space purposes, or the acquisition of any existing improvement otherwise authorized by the 1972 Act.
8) Incidental expenses associated with the improvements including, but not limited to:
a) The cost of preparation of the report, including plans, specifications, estimates, diagram, and assessment.
b) The costs of printing, advertising, and the publishing, posting and mailing of notices.
c) Compensation payable to the County for collection of assessments. d) Compensation of any engineer or attorney employed to render services.
e) Any other expenses incidental to the construction, installation, or maintenance and servicing of the improvements.
f) Costs associated with any elections held for the approval of a new or increased assessment.

III. METHOD OF APPORTIONMENT
The 1972 Act permits the establishment of assessment districts by agencies for the purpose of providing certain public improvements which include the construction, maintenance and servicing of public lights, landscaping and appurtenant facilities. The 1972 Act further requires that the cost of these improvements be levied according to benefit rather than assessed value:

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2025/2026 Lighting and Landscape Maintenance District No. 4 Page 6 of 16 “The net amount to be assessed upon lands within an assessment district may be apportioned by any formula or method which fairly distributes the net amount among all assessable lots or parcels in proportion to the estimated benefits to be received by each such lot or parcel from the improvements.”
The formula used for calculating assessments in the District therefore reflects the composition of the parcels, and the improvements and services provided, to fairly apportion the costs based on estimated benefit to each parcel.

In addition, pursuant to the Article XIIID Section 4, a parcel’s assessment may not exceed the reasonable cost of the proportional special benefit conferred on that parcel and provides that only special benefits are assessable and the District must separate the general benefits from the special benefits.

A. BENEFIT ANALYSIS
Each of the improvements and the associated costs has been carefully reviewed and the corresponding assessments have been proportionately spread to each parcel based on special benefits received from the improvements. The installation of the improvements was part of the conditions of property development. The property owners approved the corresponding assessments for the ongoing maintenance and servicing of the improvements through a property owner protest ballot.

Special Benefits — The method of apportionment (assessment methodology) is based on the premise that each of the assessed parcels within the District receives benefit from the improvements maintained and financed by annual assessments. Specifically, the assessments are for the maintenance of local street lighting and landscaped improvements installed as part of the original development. The desirability and security of properties within the District are enhanced by the presence of street lighting and well-maintained landscaping in close proximity to those properties.

The special benefits associated with the local landscaping improvements are specifically:
 Enhanced desirability of properties through association with the improvements.
 Improved aesthetic appeal of properties within the Zones providing a positive representation of the area.
 Enhanced adaptation of the urban environment within the natural environment from adequate green space and landscaping.
 Environmental enhancement through improved erosion resistance, and dust and debris control.

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2025/2026 Lighting and Landscape Maintenance District No. 4 Page 7 of 16  Increased sense of pride in ownership of property within the District resulting from well-maintained improvements associated with the properties.
 Reduced criminal activity and property-related crimes (especially vandalism) against properties in the District through well-maintained surroundings and amenities including abatement of graffiti.  Enhanced environmental quality of the parcels within the Zones by moderating temperatures, providing oxygenation and attenuating noise.

The special benefits of street lighting are the convenience, safety, and security of property, improvements, and goods. Specifically:
 Enhanced deterrence of crime and to aid police protection.  Increased nighttime safety on roads and highways.
 Improved ability of pedestrians and motorists to see.  Improved ingress and egress to property.
 Reduced vandalism and other criminal acts and damage to improvements or property.
 Improved traffic circulation and reduced nighttime accidents and personal property loss.
 Increased promotion of business during nighttime hours in the case of commercial properties.

All of the preceding special benefits contribute to a specific enhancement and desirability of each of the assessed parcels within the District.

General Benefits - the improvements to be provided and maintained by the District are a direct result of property development within the District and would otherwise not be required or necessary. Developers typically install local improvements to enhance the marketability and value of properties within the development and/or as conditions of development. In either case, the improvements are clearly installed for the benefit of the properties being developed and not for the benefit of surrounding properties outside the District boundaries. Although local development improvements (by virtue of their location) may be visible to surrounding properties, any benefit to surrounding properties is incidental and cannot be considered a direct and special benefit.

Furthermore, most developments within the City typically have various landscaping and lighting improvements specifically associated with their development and these improvements are funded by properties within those developments.

At the time of formation of the Assessment District, the majority of the benefit was special, and there was a small general benefit. The engineer of record

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2025/2026 Lighting and Landscape Maintenance District No. 4 Page 8 of 16 between Fiscal Year 2012/2013 and Fiscal Year 2015/2016, further quantified this small general benefit.

The specific language from the most recent Engineer’s Report used to describe General Benefit is as follows:

The maintenance and servicing of these improvements is also partially refunded, directly and indirectly from other sources including Yuba City, Sutter County and the State of California. This funding comes in the form of grants, development fees, special programs, and general funds, as well as direct maintenance and servicing of facilities (e.g. curbs, gutters, streets, drainage systems, etc.) This funding from other sources more than compensates for general benefits, if any, received by the properties within the Assessment District.

The General Benefits from this assessment may be quantified as illustrated in the following table.

Benefit Factor Relative
Weight
General Benefit
Contribution
Relative
General
Benefit
Creation of parcels 90 0% 0
Extention of recreation area 2 10% 0.2
Proximity to improved parks and recreation facilities 2 10% 0.2 Access to improved parks, open space and rec areas 2 10% 0.2 Improved views 2 10% 0.2
Improved nighttime visibility and safety from streetlights 2 20% 0.4 Totals 100 1.2
Total Calculated General Benefit 1.2%
As a result, Yuba City will contribute at least 1.2% of the total budget from sources other than the assessment. This contribution offsets any general benefits from the Assessment Services.

This general benefit contribution is the sum of the following components:

Yuba City owns, maintains, rehabilitates and replaces curb and gutter along the border of the Assessment District improvements. This curb and gutter serves to support, contain, retain, manage irrigation flow and growth, and provide a boundary for the improvements. The contribution from the City towards general benefit from the maintenance, rehabilitation and replacement of the curb and gutter is conservatively estimated to be 1%.

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2025/2026 Lighting and Landscape Maintenance District No. 4 Page 9 of 16 Yuba City owns and maintains a storm drainage system along the border of the Assessment District improvements. This system serves to prevent flooding and associated damage to the improvements, and manage urban runoff including local pollutants loading from the improvements. The contribution from the City towards general benefit from the maintenance, and operation of the local storm drainage system is conservatively estimated to be 1%.

Yuba City owns and maintains local public streets along the border of the Assessment District improvements. These public streets provide access to the improvements for its enjoyment as well as efficient maintenance. The contribution from the City towards general benefit from the maintenance of local public streets is conservatively estimated to be 1%.

The value of the construction of the improvements can be quantified and monetized as an annuity. Since this construction was performed and paid for by non-assessment funds, this “annuity” can be used to offset general benefit costs, and is conservatively estimated to contribute 25%.

Therefore, the total General Benefit is conservatively quantified at 1.2%, which is more than offset by the total non-assessment contribution towards general benefit of 28%. (1)
B. ASSESSMENT METHODOLOGY
For each of the zones of benefit, the level of special benefit received by each parcel in the zone is considered to be equal. Therefore, the estimated annual costs of the improvements for each zone of benefit are determined separately and are apportioned equally to all parcels, developed or undeveloped, within each zone of benefit.

Non-assessable lots or parcels include areas of public streets and other roadways (typically not assigned an APN by the County); dedicated public easements, open space areas and rights-of-ways including public greenbelts and parkways; utility rights-of-ways; common areas; landlocked parcels, small parcels vacated by the County, bifurcated lots, and any other property that cannot be developed or has specific development restrictions. These types of parcels are considered to receive little or no benefit from the improvements and therefore are not assessed.
(1) SCI Consulting Group (September 2015). City of Yuba City Landscape Maintenance Assessment District No. 4 Engineer’s Report, Fiscal Year 2015-16. pgs 13-16.

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2025/2026 Lighting and Landscape Maintenance District No. 4 Page 10 of 16 C. ASSESSMENT RANGE FORMULA
Any new or increase in assessments require certain noticing and meeting requirements by law. Prior to the passage of Proposition 218, legislative changes in the Brown Act defined the definition of “new or increased assessment” to exclude certain conditions. These conditions included “any assessment that does not exceed an assessment formula or range of assessments previously adopted by the agency or approved by the voters in the area where the assessment is imposed.” This definition and conditions were later confirmed through SB919 (Proposition 218 implementation statutes).

The purpose of establishing an assessment range formula is to provide for reasonable increases and inflationary adjustment to annual assessments without requiring costly noticing and mailing procedures, which could add to the District costs and assessments.

Generally, if the proposed annual assessment (levy per unit or rate) for the current fiscal year is less than or equals to the “Maximum Assessment” (or “Adjusted Maximum Assessment”), then the proposed annual assessment is not considered an increased assessment. The Maximum Assessment is equal to the initial Assessment approved by property owners adjusted annually by the following criteria:
1) Each fiscal year, the Maximum Assessment will be recalculated. 2) The new adjusted Maximum Assessment for the year represents the prior year’s Maximum Assessment adjusted by the percentage change from the previous year to the current year based on the “All Urban Consumers” Consumer Price Index, US City Average (CPI), as compiled by the United States Department of Labor Statistics. Effective Fiscal Year 2017/2018, the CPI month for annual adjustment has changed to January. 3) The Maximum Assessment is adjusted each year independently from the annual assessment. While the actual amount assessed may fluctuate each year, the maximum will continue to be increased and in any given year, the assessment may be applied at the Maximum Assessment.

The Maximum Assessment is adjusted annually and is calculated independently of the District’s annual budget and proposed annual assessment. Any proposed annual assessment (rate per equivalent dwelling unit) less than or equal to this Maximum Assessment is not considered an increased assessment, even if the proposed assessment is greater than the assessment applied in the prior fiscal year. The City Council may reduce or freeze the Maximum Assessment at any time by amending the Engineer’s Annual Report.

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2025/2026 Lighting and Landscape Maintenance District No. 4 Page 11 of 16 Although the Maximum Assessment will normally increase each year, the actual District assessments may remain virtually unchanged. The Maximum Assessment adjustment is designed to establish a reasonable limit on District assessments. The Maximum Assessment calculated each year does not require or facilitate an increase to the annual assessment and neither does it restrict assessments to the adjustment maximum amount. If the budget and assessments for the fiscal year does not require an increase, or the increase is less than the adjusted Maximum Assessment, then the required budget and assessment may be applied without additional property owner balloting. If the budget and assessments calculated requires an increase greater than the adjusted Maximum Assessment, then the assessment is considered an increased assessment. To impose an increased assessment, the City Council must comply with the provisions of Article XIIID Section 4(c) of the California Constitution, which requires a public hearing and certain protest procedures including mailed notice of the public hearing and property owner protest balloting.

Property owners through the balloting process must approve the proposed assessment increase. If the proposed assessment is approved, then a new Maximum Assessment is established for the District. If the proposed assessment is not approved, the City Council may not levy an assessment greater than the adjusted Maximum Assessment previously established for the District.

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2025/2026 Lighting and Landscape Maintenance District No. 4 Page 12 of 16 IV. DISTRICT BUDGET FY 2025/2026
The following provides the proposed budget and associated increased maximum assessment commencing in fiscal year 2025/2026. This budget includes the City’s estimate of anticipated expenditures, deficits, surpluses, revenues, and reserve fund balances associated with providing appropriate and adequate annual maintenance and operation of the improvements associated with each zone. The resulting maximum assessment rate established for each zone is based on the budget information presented herein and shall be used to calculate each parcel’s proportional assessment obligation in accordance with the method of apportionment outlined in this Report.

Based on the budget information on the following page, the maximum assessment rate for Zone A will be $544.75 per EBU, Zone B will be $737.74 per EBU, Zone C will be $447.64 per EBU, and Zone D will be $401.06 per EBU for fiscal year 2025/2026.

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2025/2026 Lighting and Landscape Maintenance District No. 4 Page 13 of 16

DIRECT COSTS
Heat/Power Utility $48.36 $31.49 $179.93 $390.22 $650.00 Street Lights Power Utility 701.17 456.58 2,609.01 5,658.28 9,425.04 Professional Services 0.00 0.00 0.00 0.00 0.00
Spec O&M Weed Abatement 606.31 394.81 2,256.06 4,892.82 8,150.00 Spec O&M Landscape 5,524.76 3,597.52 20,557.23 44,583.50 74,263.00 Water Utility 1,216.35 792.04 4,525.95 9,815.66 16,350.00 Materials & Supplies 182.23 118.66 678.06 1,470.55 2,449.50 LMD Lights 1,506.19 980.78 5,604.43 12,154.61 20,246.00 Landscape Labor 1,421.90 925.89 5,290.80 11,474.41 19,113.00 Direct Costs Subtotal $11,207.27 $7,297.76 $41,701.46 $90,440.05 $150,646.54

ADMINISTRATION COSTS
City Administration Costs $684.21 $445.53 $2,545.88 $5,521.38 $9,197.00 Willdan Financial Services Administration Fees 385.80 251.22 1,435.55 3,113.35 5,185.93 County Administration Fee 12.90 8.40 48.00 104.10 173.40 Miscellaneous Administration Expenses 0.00 0.00 0.00 0.00 0.00 Administrative Costs Subtotal $1,082.91 $705.15 $4,029.43 $8,738.83 $14,556.33 CAPITAL IMPROVEMENT EXPENSES $0.00 $0.00 $0.00 $0.00 $0.00

LEVY BREAKDOWN
Total Direct and Admin. Costs $12,290.18 $8,002.91 $45,730.90 $99,178.88 $165,202.87 Operating Reserve Collection 2,932.71 1,909.67 10,912.42 23,666.32 39,421.13 Capital Reserve Collection 0.00 0.00 0.00 0.00 0.00
Levy Breakdown Subtotal $15,222.89 $9,912.58 $56,643.32 $122,845.20 $204,624.00

LEVY ADJUSTMENTS
Operating Reserve Contribution $0.00 $0.00 $0.00 $0.00 $0.00 Capital Reserve Contribution 0.00 0.00 0.00 0.00 0.00
Additional City Contribution 0.00 0.00 0.00 0.00 0.00
Estimated Interest Earnings (344.00) (224.00) (1,280.00) (2,776.00) (4,624.00) Rounding Adjustment (0.03) (0.02) (0.12) (0.26) (0.43)
Levy Adjustments Subtotal ($344.03) ($224.02) ($1,280.12) ($2,776.26) ($4,624.43) BALANCE TO LEVY $14,878.86 $9,688.56 $55,363.20 $120,068.94 $199,999.56

OPERATING RESERVE
Estimated Balance at June 30, 2025 $7,528.71 $4,902.42 $28,013.81 $60,754.95 $101,199.89 FY2025/2026 Collection/(Contribution) 2,932.71 1,909.67 10,912.42 23,666.32 39,421.13 Transfer to Capital Improvement Reserve ($1,487.89) ($968.86) ($5,536.33) ($12,006.92) (20,000.00) Estimated Balance at June 30, 2026 $8,973.54 $5,843.23 $33,389.90 $72,414.35 $120,621.02

CAPITAL IMPROVEMENT RESERVE
Estimated Balance at June 30, 2025 $9,671.28 $6,297.58 $35,986.16 $78,044.98 $130,000.00 FY2025/2026 Collection/(Contribution) 0.00 0.00 0.00 0.00 0.00 Transfer from Operating Reserve $1,487.89 $968.86 $5,536.33 $12,006.92 20,000.00 Estimated Balance at June 30, 2026 $11,159.17 $7,266.44 $41,522.49 $90,051.90 $150,000.00

DISTRICT STATISTICS
Total Parcels 28 43 160 347 578 Total Parcels Levied 28 43 160 347 578 Total EBU 43.00 28.00 160.00 347.00 578.00 Levy per EBU (2025/2026) $346.02 $346.02 $346.02 $346.02 Maximum Levy per EBU - 2024/2025 $528.88 $716.25 $434.60 $389.37 CPI Increase per EBU (3.00%) $15.87 $21.49 $13.04 $11.68 Maximum Levy per EBU - 2025/2026 $544.75 $737.74 $447.64 $401.06 Maximum Levy Amount - 2025/2026 $23,424.25 $20,656.72 $71,622.40 $139,167.82 $254,871.19 BUDGET ITEM Zone 4A Total Zone 4B Zone 4C Zone 4D

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2025/2026 Lighting and Landscape Maintenance District No. 4 Page 14 of 16 Appendix A - DISTRICT BOUNDARY MAPS
The original assessment diagrams and tract maps for the District were previously approved and submitted to the City in the format required by the 1972 Act. These diagrams are on file in the Office of the City Clerk and by reference are made part of this Report.

The following are reproductions of the County Assessor’s Parcel Map associated with each subdivision and Zone.

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2025/2026 Lighting and Landscape Maintenance District No. 4 Page 15 of 16 Yuba City Landscape Maintenance District No. 4

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2025/2026 Lighting and Landscape Maintenance District No. 4 Page 16 of 16 Appendix B - 2025/2026 ASSESSMENT ROLL
Parcel identification, for each lot or parcel within the District, shall be the parcel as shown on the Sutter County Assessor's map for the year in which this Report is prepared.

A listing of parcels assessed within this District, along with the assessment amounts, is included on the following pages. If any parcel submitted for collection is identified by the County Auditor/Controller to be an invalid parcel number for the current fiscal year, a corrected parcel number and/or new parcel numbers will be identified and resubmitted to the County Auditor/Controller. The assessment amount to be levied and collected for the resubmitted parcel or parcels shall be based on the method of apportionment and assessment rate approved in this Report. Therefore, if a single parcel has changed to multiple parcels, the assessment amount applied to each of the new parcels shall be recalculated and applied according to the approved method of apportionment and assessment rate rather than a proportionate share of the original assessment.

Non-assessable lots or parcels include areas of public streets and other roadways (typically not assigned an APN by the County); dedicated public easements, open space areas and rights-of-ways including public greenbelts and parkways; utility rightsof-ways; common areas; landlocked parcels, small parcels vacated by the County, bifurcated lots, and any other property that cannot be developed or has specific development restrictions. These types of parcels are considered to receive little or no benefit from the improvements and are therefore exempted from assessment.

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2025/2026 Lighting and Landscape Maintenance District No. 3 Page 15 of 15

City of Yuba City

Lighting and Landscape
Maintenance District No. 3
Zone of Benefit A
(Palisades Subdivision)

2025/2026 ENGINEER’S ANNUAL LEVY REPORT

Initiation Meeting: June 17, 2025
Intent Meeting: July 1, 2025
Public Hearing: July 15, 2025
27368 Via Industria
Suite 200
Temecula, CA 92590
T 951.587.3500 | 800.755.6864
F 951.587.3510
www.willdan.com

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ENGINEER'S REPORT AFFIDAVIT
City of Yuba City
Sutter County, State of California
Yuba City Lighting and Landscape Maintenance District No. 3 Zone of Benefit A (Palisades Subdivision)
This Report describes the District including the improvements, budgets, parcels and assessments to be levied for Fiscal Year 2025/2026, as they existed at the time of the passage of the Resolution of Intention. Reference is hereby made to the Sutter 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 ______________, 2025.

Willdan Financial Services
Assessment Engineer
By: ________________________________
Tony Thrasher
Senior Project Manager
District Administration Services
By: ________________________________
Tyrone Peter
PE # C 81888

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TABLE OF CONTENTS
I. OVERVIEW 1
A. INTRODUCTION 1
B. COMPLIANCE WITH CURRENT LEGISLATION 2
II. PLANS AND SPECIFICATIONS 3
A. DESCRIPTION OF THE DISTRICT 3
B. DESCRIPTION OF THE IMPROVEMENTS 3
III. METHOD OF APPORTIONMENT 5
A. BENEFIT ANALYSIS 5
B. ASSESSMENT METHODOLOGY 8
C. ASSESSMENT RANGE FORMULA 8
IV. DISTRICT BUDGET FY 2025/2026 11
APPENDIX A - DISTRICT BOUNDARY MAPS 13
APPENDIX B – 2025/2026 ASSESSMENT ROLL 15

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2025/2026 Lighting and Landscape Maintenance District No. 3 Page 1 of 15 I. OVERVIEW
A. INTRODUCTION
The City of Yuba City (“City”) annually levies and collects special assessments in order to maintain and service landscape improvements that provide special benefit to the Yuba City Lighting and Landscape Maintenance District (“District”).

The District is annually levied pursuant to the Landscape and Lighting Act of 1972, Part 2 of Division 15 of the California Streets and Highways Code (“1972 Act”). The District assessments were approved by the property owners of record through a protest ballot proceeding at the time the District was formed in compliance with the substantive and procedural requirements of the California Constitution Article XIIID (“Article XIIID”).

This Engineer’s Annual Levy Report (“Report”) has been prepared in accordance with the provisions of Chapter 3, Section 22622 of the 1972 Act. This Report describes the District, the improvements therein, any annexations or other modifications to the District including any substantial changes to the improvements, the method of apportionment, the boundaries of the District, and financial information including the district budgets and proposed annual assessments for Fiscal Year 2025/2026. The proposed assessments are based on the historic and estimated costs to maintain the improvements that provide a direct and special benefit to properties within the District. The costs of improvements and the annual levy including all expenditures, deficits, surpluses, revenues, and reserves are assessed to each parcel within the District proportionate to the parcel’s special benefits.

For the purposes of this Report, the word “parcel” refers to an individual property assigned its own Assessor Parcel Number (“APN”) by the County of Sutter (“County”) Assessor’s Office. The County Auditor/Controller uses APNs and specific fund numbers to identify properties assessed for special district benefit assessments on the tax roll.

Pursuant to Chapter 3, beginning with Section 22620 of the 1972 Act, the City Council shall conduct a noticed annual public hearing to consider all public comments and written protests regarding the District. Following the annual public hearing and review of the Report, the City Council may order amendments to the Report or confirm the Report as submitted. Following final approval of the Report and confirmation of the assessments contained therein, the City Council will by resolution: order the improvements to be made and confirm the levy and collection of assessments pursuant to Chapter 4, Article 1, beginning with Section 22640 of the 1972 Act. The assessment rate and method of apportionment described in this Report as approved or modified by the City Council defines the assessments to be applied to each parcel within the District for Fiscal Year 2025/2026.

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2025/2026 Lighting and Landscape Maintenance District No. 3 Page 2 of 15 The assessments as approved will be submitted to the County Auditor/Controller to be included on the property tax roll for each parcel within the District. If any parcel submitted for collection is identified by the County Auditor/Controller to be an invalid parcel number for the current fiscal year, a corrected parcel number and/or new parcel numbers will be identified and resubmitted to the County. The assessment amount to be levied and collected for the resubmitted parcel or parcels shall be based on the method of apportionment and assessment rate contained in this Report as approved by the City Council.

B. COMPLIANCE WITH CURRENT LEGISLATION
On November 6, 1996, California voters approved Proposition 218 by a margin of

56.5% to 43.5%. All assessments described in this Report and approved by the City Council are prepared in accordance with the Act and are in compliance with the provisions of the California Constitution Article XIIID (Proposition 218).

Pursuant to the California Constitution Article XIIID Section 5, certain existing assessments are exempt from the substantive and procedural requirements of Article XIIID Section 4 and property owner balloting for the assessments is not required until such time that the assessments are increased. Specifically, the City determined that all improvements and the annual assessments originally established for the District were part of the conditions of property development and approved by the original property owner (developer). As such, pursuant to Article XIIID Section 5(b), all the property owners approved the existing District assessments at the time the assessments were created (originally imposed pursuant to a 100% landowner petition). Therefore, the pre-existing assessment amounts are exempt from the procedural requirements Article XIIID Section 4.

The District has been formed pursuant to the Landscaping and Lighting Act of 1972, Part 2 of Division 15 of the California Streets and Highways Code.

Pursuant to the Act, an annual Public Hearing is conducted by the City Council to accept property owner and public comments, to review the Engineer’s Annual Levy Report prior to approving the annual assessments to be levied on the County tax rolls. The assessments described in this Report have been prepared in accordance with the Act.

The City affirms that the assessments contained in this report were imposed in accordance with a consent and waiver by 100% of the property owners as part of the original development approval for the properties within the District. Therefore, the City has determined that pursuant to Article XIIID Section 5(b) the maximum assessment previously approved and levied for this District prior to the passage of Proposition 218 are considered exempt, provided the assessments are not increased above these previously approved maximum assessment rates.

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2025/2026 Lighting and Landscape Maintenance District No. 3 Page 3 of 15 The proposed annual levy of assessments for fiscal year commencing July 1, 2025 and ending June 30, 2026 (Fiscal Year 2025/2026) as described in this Report have been prepared and made pursuant to the provisions of the 1972 Act and are consistent with the assessments previously approved and adopted by the City Council. The assessments described herein for fiscal year 2025/2026 do not exceed the maximum assessment rates authorized and are therefore in compliance with the provisions of the California Constitution Article XIIID.

II. PLANS AND SPECIFICATIONS
A. DESCRIPTION OF THE DISTRICT
The District Zone of Benefit A (“Zone A”) is comprised of 88 residential lots in the Palisades Subdivision.

B. DESCRIPTION OF THE IMPROVEMENTS
The District improvements provide for the ongoing maintenance and servicing of a detention pond, street trees and a pond landscape strip, and twelve street lights, which benefit parcels in Phases 1 and 2.

Provisions of the 1972 Act
As generally defined, the improvements and the associated assessments for any District formed pursuant to the 1972 Act may include one or any combination of the following:
1) The installation or planting of landscaping.
2) The installation or construction of statuary, fountains, and other ornamental structures and facilities.
3) The installation or construction of public lighting facilities, including, but not limited to streetlights and traffic signals.
4) The installation or construction of any facilities which are appurtenant to any of the foregoing or which are necessary or convenient for the maintenance or servicing thereof; including but not limited to, grading, removal of debris, the installation or construction of curbs, gutters, walls, sidewalks, or paving, or water, irrigation, drainage, or electrical facilities. 5) The installation of park or recreational improvements including, but not limited to the following:
a) Land preparation, such as grading, leveling, cutting and filling, sod, landscaping, irrigation systems, sidewalks, and drainage. b) Lights, playground equipment, play courts and public restrooms.

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2025/2026 Lighting and Landscape Maintenance District No. 3 Page 4 of 15 6) The maintenance or servicing, or both, of any of the foregoing including the furnishing of services and materials for the ordinary and usual maintenance, operation, and servicing of any improvement, including, but not limited to:
a) Repair, removal, or replacement of all or any part of any improvements.
b) Grading, clearing, removal of debris, the installation, repair or construction of curbs, gutters, walls, sidewalks, or paving, or water, irrigation, drainage, or electrical facilities.
c) Providing for the life, growth, health, and beauty of landscaping, including cultivation, irrigation, trimming, spraying, fertilizing, or treating for disease or injury.
d) The removal of trimmings, rubbish, debris, and other solid waste. e) The cleaning, sandblasting, and painting of walls and other improvements to remove or cover graffiti.
f) Electric current or energy, gas, or other agent for the lighting or operation of any other improvements.
g) Water for the irrigation of any landscaping, the operation of any fountains, or the maintenance of any other improvements. 7) The acquisition of land for park, recreational or open-space purposes, or the acquisition of any existing improvement otherwise authorized by the 1972 Act.
8) Incidental expenses associated with the improvements including, but not limited to:
a) The cost of preparation of the report, including plans, specifications, estimates, diagram, and assessment.
b) The costs of printing, advertising, and the publishing, posting and mailing of notices.
c) Compensation payable to the County for collection of assessments. d) Compensation of any engineer or attorney employed to render services.
e) Any other expenses incidental to the construction, installation, or maintenance and servicing of the improvements.
f) Costs associated with any elections held for the approval of a new or increased assessment.

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2025/2026 Lighting and Landscape Maintenance District No. 3 Page 5 of 15 III. METHOD OF APPORTIONMENT
The 1972 Act permits the establishment of assessment districts by agencies for the purpose of providing certain public improvements which include the construction, maintenance and servicing of public lights, landscaping and appurtenant facilities. The 1972 Act further requires that the cost of these improvements be levied according to benefit rather than assessed value:
“The net amount to be assessed upon lands within an assessment district may be apportioned by any formula or method which fairly distributes the net amount among all assessable lots or parcels in proportion to the estimated benefits to be received by each such lot or parcel from the improvements.”
The formula used for calculating assessments in the District therefore reflects the composition of the parcels, and the improvements and services provided, to fairly apportion the costs based on estimated benefit to each parcel.

In addition, pursuant to the Article XIIID Section 4, a parcel’s assessment may not exceed the reasonable cost of the proportional special benefit conferred on that parcel and provides that only special benefits are assessable, and the District must separate the general benefits from the special benefits.

A. BENEFIT ANALYSIS
Each of the improvements and the associated costs has been carefully reviewed and the corresponding assessments have been proportionately spread to each parcel based on special benefits received from the improvements. The installation of the improvements was part of the conditions of property development. The property owners approved the corresponding assessments for the ongoing maintenance and servicing of the improvements through a property owner protest ballot.

Special Benefits — the method of apportionment (assessment methodology) is based on the premise that each of the assessed parcels within the District receives benefit from the improvements maintained and financed by annual assessments. Specifically, the assessments are for the maintenance of landscaped improvements installed as part of the original development. The desirability of properties within the District is enhanced by the presence of wellmaintained landscaping in close proximity to those properties.

The special benefits associated with the local landscaping improvements are specifically:
 Enhanced desirability of properties through association with the improvements.

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2025/2026 Lighting and Landscape Maintenance District No. 3 Page 6 of 15  Improved aesthetic appeal of properties within the Zones providing a positive representation of the area.
 Enhanced adaptation of the urban environment within the natural environment from adequate green space and landscaping.
 Environmental enhancement through improved erosion resistance, and dust and debris control.
 Increased sense of pride in ownership of property within the District resulting from well-maintained improvements associated with the properties.
 Reduced criminal activity and property-related crimes (especially vandalism) against properties in the District through well-maintained surroundings and amenities including abatement of graffiti.  Enhanced environmental quality of the parcels within the Zones by moderating temperatures, providing oxygenation and attenuating noise.

The special benefits of street lighting are the convenience, safety, and security of property, improvements, and goods. Specifically:
 Enhanced deterrence of crime and to aid police protection.  Increased nighttime safety on roads and highways.
 Improved ability of pedestrians and motorists to see.  Improved ingress and egress to property.
 Reduced vandalism and other criminal acts and damage to improvements or property.
 Improved traffic circulation and reduced nighttime accidents and personal property loss.
 Increased promotion of business during nighttime hours in the case of commercial properties.

All of the preceding special benefits contribute to a specific enhancement and desirability of each of the assessed parcels within the District.

General Benefits - the improvements to be provided and maintained by the District are a direct result of property development within the District and would otherwise not be required or necessary. Developers typically install local improvements to enhance the marketability and value of properties within the development and/or as conditions of development. In either case, the improvements are clearly installed for the benefit of the properties being developed and not for the benefit of surrounding properties outside the District boundaries. Although local development improvements (by virtue of their location) may be visible to surrounding properties, any benefit to surrounding

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2025/2026 Lighting and Landscape Maintenance District No. 3 Page 7 of 15 properties is incidental and cannot be considered a direct and special benefit.

Furthermore, most developments within the City typically have various landscaping and lighting improvements specifically associated with their development and these improvements are funded by properties within those developments.

At the time of formation of the Assessment District, the majority of the benefit was special, and there was a small general benefit. The engineer of record between Fiscal Year 2012/2013 and Fiscal Year 2015/2016, further quantified this small general benefit.

The specific language from the most recent Engineer’s Report used to describe General Benefit is as follows:

The maintenance and servicing of these improvements is also partially refunded, directly and indirectly from other sources including Yuba City, Sutter County and the State of California. This funding comes in the form of grants, development fees, special programs, and general funds, as well as direct maintenance and servicing of facilities (e.g. curbs, gutters, streets, drainage systems, etc.) This funding from other sources more than compensates for general benefits, if any, received by the properties within the Assessment District.

The General Benefits from this assessment may be quantified as illustrated in the following table.

Benefit Factor Relative
Weight
General
Benefit
Contribution
Relative
General
Benefit
Creation of parcels 90 0% 0
Extention of recreation area 2 10% 0.2
Proximity to improved parks and recreation facilities 2 10% 0.2 Access to improved parks, open space and rec areas 2 10% 0.2 Improved views 2 10% 0.2
Improved nighttime visibility and safety from streetlights 2 20% 0.4 Totals 100 1.2
Total Calculated General Benefit 1.2%
As a result, Yuba City will contribute at least 1.2% of the total budget from sources other than the assessment. This contribution offsets any general benefits from the Assessment Services.

This general benefit contribution is the sum of the following components:

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2025/2026 Lighting and Landscape Maintenance District No. 3 Page 8 of 15 Yuba City owns, maintains, rehabilitates and replaces curb and gutter along the border of the Assessment District improvements. This curb and gutter serves to support, contain, retain, manage irrigation flow and growth, and provide a boundary for the improvements. The contribution from the City towards general benefit from the maintenance, rehabilitation and replacement of the curb and gutter is conservatively estimated to be 1%.

Yuba City owns and maintains a storm drainage system along the border of the Assessment District improvements. This system serves to prevent flooding and associated damage to the improvements, and manage urban runoff including local pollutants loading from the improvements. The contribution from the City towards general benefit from the maintenance, and operation of the local storm drainage system is conservatively estimated to be 1%.

Yuba City owns and maintains local public streets along the border of the Assessment District improvements. These public streets provide access to the improvements for its enjoyment as well as efficient maintenance. The contribution from the City towards general benefit from the maintenance of local public streets is conservatively estimated to be 1%.

The value of the construction of the improvements can be quantified and monetized as an annuity. Since this construction was performed and paid for by non-assessment funds, this “annuity” can be used to offset general benefit costs, and is conservatively estimated to contribute 25%.

Therefore, the total General Benefit is conservatively quantified at 1.2%, which is more than offset by the total non-assessment contribution towards general benefit of 28%. (1)
B. ASSESSMENT METHODOLOGY
The cost of annual operation and maintenance of the pond and the street trees and pond landscape strip has been apportioned equally to all 88 lots, developed or undeveloped, within the District. The cost of annual maintenance of the twelve street lights will be spread equally over all 88 lots in Phases 1 and 2.

C. ASSESSMENT RANGE FORMULA
Any new or increased assessments require voting, certain noticing, and meeting requirements. Article XIIID added specific requirements including an assessment ballot and weighted tabulation of the ballots to determine if majority protest exists at the Public Hearing.
(1) SCI Consulting Group (September 2015). City of Yuba City Landscape Maintenance Assessment District No. 3 Engineer’s Report, Fiscal Year 2015-16. pgs 13-16.

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2025/2026 Lighting and Landscape Maintenance District No. 3 Page 9 of 15 In Fiscal Year 1993/1994 the Brown Act (Government Code Section 54954.6(o)) changed the definition of the term “new or increased assessment” to exclude certain conditions. These conditions included “any assessment that does not exceed an assessment formula or range of assessments previously adopted by the agency and approved by the voters in the area where the assessment is imposed.” This definition for a new or increased assessment was also addressed in Senate Bill 919 (the Proposition 218 implementation statutes).

The purpose of establishing an assessment range formula is to provide for reasonable increases and inflationary adjustment to annual assessments without requiring costly noticing and mailing procedures, which could add to the District costs and assessments.

Generally, if the proposed annual assessment (levy per unit or rate) for the current fiscal year is less than or equals to the “Maximum Assessment” (or “Adjusted Maximum Assessment”), then the proposed annual assessment is not considered an increased assessment. The Maximum Assessment is equal to the Assessment approved by property owners adjusted annually by the following criteria:
1) Each fiscal year, the Maximum Assessment will be recalculated. 2) The new adjusted Maximum Assessment for the year represents the prior year’s Maximum Assessment adjusted by the percentage change from the previous year to the current year based on the “All Urban Consumers” Consumer Price Index, US City Average (CPI), as compiled by the United States Department of Labor Statistics. Effective Fiscal Year 2017/2018, the CPI month for annual adjustment has changed to January. 3) The Maximum Assessment is adjusted each year independently from the annual assessment. While the actual amount assessed may fluctuate each year, the maximum will continue to be increased and in any given year, the assessment may be applied at the Maximum Assessment.

The Maximum Assessment is adjusted annually and is calculated independently of the District’s annual budget and proposed annual assessment. Any proposed annual assessment (rate per equivalent dwelling unit) less than or equal to this Maximum Assessment is not considered an increased assessment, even if the proposed assessment is greater than the assessment applied in the prior fiscal year. The City Council may reduce or freeze the Maximum Assessment at any time by amending the Engineer’s Annual Report.

Although the Maximum Assessment will normally increase each year, the actual District assessments may remain virtually unchanged. The Maximum Assessment adjustment is designed to establish a reasonable limit on District

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2025/2026 Lighting and Landscape Maintenance District No. 3 Page 10 of 15 assessments. The Maximum Assessment calculated each year does not require or facilitate an increase to the annual assessment and neither does it restrict assessments to the adjustment maximum amount. If the budget and assessments for the fiscal year does not require an increase, or the increase is less than the adjusted Maximum Assessment, then the required budget and assessment may be applied without additional property owner balloting. If the budget and assessments calculated requires an increase greater than the adjusted Maximum Assessment, then the assessment is considered an increased assessment. To impose an increased assessment, the City Council must comply with the provisions of Article XIIID Section 4(c) of the California Constitution, which requires a public hearing and certain protest procedures including mailed notice of the public hearing and property owner protest balloting.

Property owners through the balloting process must approve the proposed assessment increase. If the proposed assessment is approved, then a new Maximum Assessment is established for the District. If the proposed assessment is not approved, the City Council may not levy an assessment greater than the adjusted Maximum Assessment previously established for the District.

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2025/2026 Lighting and Landscape Maintenance District No. 3 Page 11 of 15 IV. DISTRICT BUDGET FY 2025/2026
The following provides the proposed budget and associated increased maximum assessment commencing in Fiscal Year 2025/2026. This budget includes the City’s estimate of anticipated expenditures, deficits, surpluses, revenues, and reserve fund balances associated with providing appropriate and adequate annual maintenance and operation of the improvements associated with each zone. The resulting maximum assessment rate established for each zone is based on the budget information presented herein and shall be used to calculate each parcel’s proportional assessment obligation in accordance with the method of apportionment outlined in this Report.

Based on the budget information on the following page, the maximum assessment rate for Zone A will be $208.05 per EBU for Fiscal Year 2025/2026.

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2025/2026 Lighting and Landscape Maintenance District No. 3 Page 12 of 15

BUDGET ITEM

DIRECT COSTS
Heat/Power Utility $60.00
Street Lights Power Utility 836.03
Professional Services 0.00
Spec O&M Weed Abatement 1,650.00
Spec O&M Landscape 7,100.00
Water Utility 575.00
Materials & Supplies 213.00
LMD Lights 0.00
Landscape Labor 0.00
Direct Costs Subtotal $10,434.03

ADMINISTRATION COSTS
City Administration Costs $1,408.00
Willdan Financial Services Administration Fees 785.00
County Administration Fee 26.40
Miscellaneous Administration Expenses 0.00
Administrative Costs Subtotal $2,219.40
CAPITAL IMPROVEMENT EXPENSES $0.00

LEVY BREAKDOWN
Total Direct and Admin. Costs $12,653.43
Operating Reserve Collection 5,654.98
Capital Reserve Collection 0.00
Levy Breakdown Subtotal $18,308.40

LEVY ADJUSTMENTS
Operating Reserve Contribution $0.00
Capital Reserve Contribution 0.00
Additional City Contribution 0.00
Estimated Interest Earnings 0.00
Rounding Adjustment (0.88)
Levy Adjustments Subtotal ($0.88)
BALANCE TO LEVY $18,307.52

OPERATING RESERVE
Estimated Balance at June 30, 2025 $5,492.22
FY2025/2026 Collection/(Contribution) 5,654.98
Transfer to Capital Improvement Reserve 0.00
Estimated Balance at June 30, 2026 $11,147.20

CAPITAL IMPROVEMENT RESERVE
Estimated Balance at June 30, 2025 $0.00
FY2025/2026 Collection/(Contribution) 0.00
Transfer from Operating Reserve 0.00
Estimated Balance at June 30, 2026 $0.00

DISTRICT STATISTICS
Total Parcels 88
Total Parcels Levied 88
Total EBU 88.00
Levy per EBU (2025/2026) $208.04
Maximum Levy per EBU - 2024/2025 $201.99
CPI Increase per EBU (3.00%) $6.06
Maximum Levy per EBU - 2025/2026 $208.05
Maximum Levy Amount - 2025/2026 $18,308.40
Zone 3A

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2025/2026 Lighting and Landscape Maintenance District No. 3 Page 13 of 15 Appendix A - DISTRICT BOUNDARY MAPS
The original assessment diagrams and tract maps for the District were previously approved and submitted to the City in the format required by the 1972 Act. These diagrams are on file in the Office of the City Clerk and by reference are made part of this Report.

The following is a reproduction of the County Assessor’s Parcel Map associated with this District.

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2025/2026 Lighting and Landscape Maintenance District No. 1 Page 14 of 15 Yuba City Landscape Maintenance District No. 3

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2025/2026 Lighting and Landscape Maintenance District No. 3 Page 15 of 15 Appendix B - 2025/2026 ASSESSMENT ROLL
Parcel identification, for each lot or parcel within the District, shall be the parcel as shown on the Sutter County Assessor's map for the year in which this Report is prepared.

A listing of parcels assessed within this District, along with the assessment amounts, is included on the following pages. If any parcel submitted for collection is identified by the County Auditor/Controller to be an invalid parcel number for the current fiscal year, a corrected parcel number and/or new parcel numbers will be identified and resubmitted to the County Auditor/Controller. The assessment amount to be levied and collected for the resubmitted parcel or parcels shall be based on the method of apportionment and assessment rate approved in this Report. Therefore, if a single parcel has changed to multiple parcels, the assessment amount applied to each of the new parcels shall be recalculated and applied according to the approved method of apportionment and assessment rate rather than a proportionate share of the original assessment.

Non-assessable lots or parcels include areas of public streets and other roadways (typically not assigned an APN by the County); dedicated public easements, open space areas and rights-of-ways including public greenbelts and parkways; utility rightsof-ways; common areas; landlocked parcels, small parcels vacated by the County, bifurcated lots, and any other property that cannot be developed or has specific development restrictions. These types of parcels are considered to receive little or no benefit from the improvements and are therefore exempted from assessment.

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Agenda Item 9

CITY OF YUBA CITY

STAFF REPORT
Date: July 1, 2025
To: Honorable Mayor & Members of the City Council;
From: Public Works
Presentation By: Joshua Wolffe, Senior Engineer
Summary
Subject: Yuba City Lighting and Landscape District Nos. 5-6 - Resolution of Intent Recommendation: A. Adopt the following Resolutions to continue the Maintenance Districts, pursuant to the Landscaping and Lighting Act of 1972:
• Resolution Approving Engineer's Reports, Yuba City Lighting and Landscape Maintenance District Nos. 5 and 6
• Resolution of Intention to Levy and Collect Assessments, Yuba City Lighting and Landscape Maintenance Districts Nos. 5 and 6 B. Set a Public Hearing for July 15, 2025 at 6:00 PM to establish assessments for Fiscal Year (FY) 2025-26
Fiscal Impact: Receipt of assessments and expenditure of funds for lighting and landscape maintenance districts throughout the City.

Purpose:

To continue to provide lighting and landscape maintenance throughout the City pursuant to the provisions of the Landscaping and Lighting Act of 1972 and Article XIIID of the California Constitution.

Council Strategic Goal:

Levying Yuba City Lighting and Landscape Maintenance District Nos. 5 and 6 (LLMD 5 and 6) addresses the City Council's Strategic Goal of maintaining infrastructure, as levying LLMD 5 and 6 will ensure that street lighting, landscaping and associated items, block walls, detention ponds, and streetend barricades are maintained and in operation.

Background:

The City annually levies and collects special assessments in order to maintain and service landscaping and lighting improvements that provide special benefit to the parcels identified in LLMD 5 and LLMD 6 (Districts). The assessments were approved by the property owners of record through a protest-ballot proceeding at the time the Districts were formed. LLMD 5 (64 subdivisions located throughout Yuba City) and 6 (Commercial District) have provisions for a Cost of Living Adjustment COLA which is based on the Consumer Price Index from January to January.

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Analysis:

The Engineer's Annual Reports have been prepared and are on file in the City Clerk's office. They describe each District, the improvements therein, the method of assessment, and the proposed assessment for each parcel. The Resolution of Intention to levy and collect assessments is required by state law for existing districts. The proposed action in these reports set a public hearing for the Council meeting to be held on July 15, 2025, to establish assessments for the coming year.

District 5 Zones of Benefit A through K_17, and District 6 Zones of Benefit B_1-B_4, B_6 - B_15, and C_1 will see increases in their annual levies. District 5 Zones of Benefit K_18 and L, and District 6 Zones of Benefit A_1 through A_3 will see decreases in their annual levies. District 6, Zone of Benefit B_5 will see no changes in it's annual levy. The levies were raised in response to inflation while certain zones of benefits were decreased or maintained due to sufficient reserves and revenues which exceeded expenditures.

Fiscal Impact:

The proposed assessments for FY 2025-26 are shown in Attachment 3.

The projected revenue, expenditures, and cash balance, which include capital reserve for the Districts are as follows:

District Revenue Expenditures Projected Reserve Fund
Balance as of 07/01/26*
5 $693,775 $662,054 $330,394
6 $41,649 $21,786 $234,545
*The Projected Reserve Fund Balance is the total of the Capital Replacement Reserve plus the Operating Reserve.

Alternatives:

Council may direct the modification of the assessment amounts which will affect future revenue and expenditure amounts in FY 2025-26.

Recommendation:

A. Adopt the following Resolutions to continue the Maintenance Districts, pursuant to the Landscaping and Lighting Act of 1972:
• Resolution Approving Engineer's Reports, Yuba City Lighting and Landscape Maintenance District Nos. 5 and 6
• Resolution of Intention to Levy and Collect Assessments, Yuba City Lighting and Landscape Maintenance Districts Nos. 5 and 6
B. Set a Public Hearing for July 15, 2025 at 6:00 PM to establish assessments for Fiscal Year (FY) 2025-26
Attachments:

1. Attachment 1 - Resolution LLMDs 5-6 Approve Engineer's Report

2. Attachment 2 - Resolution LLMDs 5-6 Set Public Hearing Date

3. Exhibit A - District Maps 5-6

4. Attachment 3 - Proposed Assessments - 5-6 Intent

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5. Attachment 4 - Engineers Reports 5-6
Prepared By: Submitted By:

Josh Wolffe
Senior Civil Engineer
Robert Bendorf
Interim City Manager

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ATTACHMENT 1

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RESOLUTION NO. _________

RESOLUTION OF THE CITY COUNCIL OF THE CITY OF YUBA CITY APPROVING THE ENGINEER’S REPORTS FOR THE YUBA CITY LIGHTING AND LANDSCAPE MAINTENANCE DISTRICT NOS. 5 (64 SUBDIVISIONS THROUGHOUT YUBA CITY) AND 6 (COMMERCIAL DISTRICT)
WHEREAS, the City Council of the City of Yuba City previously formed Lighting and Landscape Maintenance District Nos. 5 & 6 (“Districts”), pursuant to the provisions of the Landscaping and Lighting Act of 1972, Part 2 of Division 15 of the Streets and Highways Code (commencing with Section 22500) (the “Act”); and
WHEREAS, on June 17, 2025, pursuant to the provisions of the Act, the City Council initiated proceedings by adopting a Resolution describing improvements and ordering the City Engineer to file a report with regard to the Districts for the 2025-26 Fiscal Year; and WHEREAS, the City Engineer has prepared and filed written reports with the City Clerk entitled “City of Yuba City, Lighting and Landscape Maintenance District No. 5, Zones of Benefit A-L, 2025/2026 Engineer’s Annual Levy Report,” and “City of Yuba City, Lighting and Landscape Maintenance District No. 6, (Zones of Benefit A_1, A_2, & A_3 and, Zones of Benefit B_1, B_2, B_3, B_4, B_5, B_6, B_7, B_8, B_9, B_10, B_12, B_13, B_14, & B_15, and Zone of Benefit C_1, 2025/2026 Engineer’s Annual Levy Report”, (the “Engineer's Reports”) as called for in said Resolution and under and pursuant to said Act, which report has been presented to this City Council for consideration; and
WHEREAS, said City Council has duly considered said Engineer’s Reports and each and every part thereof, and finds that each and every part of said reports is sufficient, and that no portion of the reports require or should be modified in any respect.

WHEREAS, the City Council desires to formally approve the Engineer’s Reports, as filed, pursuant to Section 22623 of the Act.

NOW, THEREFORE, be it resolved by the City Council of the City of Yuba City as follows:

1. The above recitals are true and correct, and are hereby incorporated herein by this reference.

2. The City Council finds that the Engineer’s estimates prepared by the City Engineer of the itemized costs and expenses of said work and of the incidental expenses in connection therewith, contained in said Engineer’s Reports be, and each of them are hereby, preliminarily approved and confirmed.

3. The City Council finds that the diagram showing the Districts referred to and described in said Engineer’s Reports, the boundaries of the subdivisions of the land within said Districts, is the same as existed at the time of passage of said Resolution and is hereby preliminarily approved and confirmed.

4. The City Council finds that the proposed assessment upon the subdivisions of land in said Districts is in proportion to the estimated benefit to be received by said subdivisions, respectively, from the work and incidental expenses as contained

Page 255 of 588 ends

and detailed in the Engineer’s Report, which is hereby preliminarily approved and confirmed.

5. The City Council hereby approves the “City of Yuba City, Lighting and Landscape Maintenance District No. 5, Zones of Benefit A-L, 2025/2026 Engineer’s Annual Levy Report,” and “City of Yuba City, Lighting and Landscape Maintenance District No. 6, (Zones of Benefit A_1, A_2, & A_3 and, Zones of Benefit B_1, B_2, B_3, B_4, B_5, B_6, B_7, B_8, B_9, B_10, B_12, B_13, B_14, & B_15, and Zone of Benefit C_1, 2025/2026 Engineer’s Annual Levy Report.” Said reports shall serve as the Engineer’s Reports for the purposes of subsequent proceedings for Lighting and Landscape Maintenance District Nos. 5 and 6.

6. This Resolution shall take effect immediately.

The foregoing Resolution was duly and regularly introduced, passed, and adopted by the City Council of the City of Yuba City at a regular meeting thereof held on the 1st day of July, 2025.

AYES:

NOES:

ABSENT:

Dave Shaw, Mayor
ATTEST:

Ciara Wakefield, City Clerk

APPROVED AS TO FORM

COUNSEL FOR YUBA CITY
Shannon L. Chaffin, City Attorney
Aleshire & Wynder, LLP

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ATTACHMENT 2

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RESOLUTION NO. _________

RESOLUTION OF THE CITY COUNCIL OF THE CITY OF YUBA CITY

DECLARING ITS INTENTION TO LEVY AND COLLECT ASSESSMENTS FOR YUBA CITY LIGHTING AND LANDSCAPE MAINTENANCE DISTRICT NOS. 5 (64 SUBDIVISIONS THROUGHOUT YUBA CITY) AND 6 (COMMERCIAL DISTRICT) PURSUANT TO THE LANDSCAPING AND LIGHTING ACT OF 1972, PART 2 OF DIVISION 15 OF THE

CALIFORNIA STREETS AND HIGHWAYS CODE, AND APPOINTING A TIME AND PLACE

FOR HEARING OBJECTIONS THERETO
WHEREAS, the City of Yuba City is a municipal corporation duly created and existing pursuant to the Constitution and laws of the State of California; and WHEREAS, the Landscaping and Lighting Act of 1972 (“Act”) requires the review of annual assessment of existing Districts; and
WHEREAS, the City Council of the City of Yuba City previously formed Landscape Maintenance District Nos. 5 & 6 (“Districts”), pursuant to the provisions of the Landscaping and Lighting Act of 1972, Part 2 of Division 15 of the Streets and Highways Code (commencing with Section 22500) (the “Act”); and
WHEREAS, assessments levied within the Districts provide revenue for the purposes of the servicing, operation, maintenance, repair, and replacement of the street lights, walls, landscape strip, planters, landscape material, irrigation systems, median landscaping, street trees, detention pond, and detention pond landscape strip surrounding the developments; and WHEREAS, on June 17, 2025, pursuant to the provisions of the Act, the City Council initiated proceedings by adopting a Resolution describing improvements and ordering the City Engineer to file a report with regard to the District for the 2025-26 Fiscal Year; and WHEREAS, in accordance with Article 4 of Chapter 1 of the Act, the Engineer prepared and filed such report (the “Engineer’s Report” with the City Clerk, and the City Clerk has presented the Engineer’s Report to the City Council; and
WHEREAS, on July 1, 2025, the City Council adopted a Resolution approving the Engineer’s Report as filed, pursuant to Section 22623 of the Act; and WHEREAS, in accordance with Section 22624 of the Act, the City Council now desires to declare its intention to levy and collect the assessments within the District for Fiscal Year 2025-26, and to call a public hearing thereto.

NOW, THEREFORE, be it resolved by the City Council of Yuba City as follows:

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1. The above recitals are true and correct, and are hereby incorporated herein by this reference.

2. The City Council hereby (1) finds that the public interest and convenience requires, and (2) declares its intention to order, the levy of and collection of assessments against the assessable lots and parcels of property within existing assessment districts designated Landscape Maintenance District Nos. 5 & 6 (“Districts”), pursuant to the provisions of the Act, for the fiscal year commencing July 1, 2025 and ending June 30, 2026, to pay for the costs and expenses of the improvements described below in Section 4 of this Resolution.

3. The boundaries of the Districts are generally located and depicted in “Exhibit A” attached hereto.

4. The proposed improvements are briefly described as follows: the servicing, operation, maintenance, repair, and replacement of the street lights, walls, landscape strip, planters, landscape material, irrigation systems, median landscaping, street trees, detention pond, and detention pond landscape strip surrounding the developments.

5. The assessments to be levied and collected against the assessable lots and parcels of property within the Districts for Fiscal Year 2025-26 are to be modified as follows: assessments for District 5 Zones of Benefit A through K_17, and District 6 Zones of Benefit B_1-B_4, B_6 - B_15, and C_1 will see increases in their annual. District 5 Zones of Benefit K_18 and L, and District 6 Zones of Benefit A_1 – A_3 will see decreases in their annual levies. District 6 Zone of Benefit B_5 will see no changes in its annual levy. Proposed increases are still within or less that the amount approved for said Districts at the time of the Districts’ respective formations.

6. By previous resolution, the City Council directed the City Engineer to prepare and to file Engineer’s Reports pursuant to the provisions of the Act. The Engineer has prepared and filed written reports with the City Clerk that are titled “City of Yuba City, Lighting and Landscape Maintenance District No. 5, Zones of Benefit A-L, 2025/2026 Engineer’s Annual Levy Report,” and “City of Yuba City, Lighting and Landscape Maintenance District No. 6, (Zones of Benefit A_1, A_2, & A_3 and, Zones of Benefit B_1, B_2, B_3, B_4, B_5, B_6, B_7, B_8, B_9, B_10, B_12, B_13, B_14, & B_15, and Zone of Benefit C_1, 2025/2026 Engineer’s Annual Levy Report” and by previous resolution the City Council approved the Engineer’s Reports as filed. Reference is made to the Engineer’s Reports on file in the Office of the City Clerk and open to public inspection for a full and detailed description of the improvements, the boundaries of the Districts, and the proposed assessments upon assessable lots and parcels of land within the Districts. The Office of the City Clerk is located at 1201 Civic Center Boulevard, Yuba City, CA 95993.

Page 259 of 588 ends

7. Notice is hereby given that the City Council designates July 15, 2025, at 6:00 p.m., in the City Council Chambers, City Hall, 1201 Civic Center Boulevard, Yuba City, CA, as the date, time, and place for the hearing of protests or objections to the levy of the proposed assessments in connection with the Districts. All interested persons shall be afforded the opportunity to hear and be heard. The City Council shall consider all oral statements and all written protests or communications made or filed by any interested person. Prior to the conclusion of the hearing, any interested person may file a written protest with the City Clerk or, having previously filed a protest, may file a written withdrawal of that protest. A written protest shall state all grounds of objection. A protest by a property owner shall contain a description sufficient to identify the property owned by the signer. Written protests may be delivered in person to the City Clerk or may be mailed to the City Clerk at City Hall, 1201 Civic Center Boulevard, Yuba City, CA 95993. Any written protest that is mailed must be received at City Hall at or prior to 4:30 p.m. on July 15, 2025.

8. The City Clerk shall give notice of the aforesaid date, time, and place of the hearing in accordance with law.

The foregoing Resolution was duly and regularly introduced, passed, and adopted by the City Council of the City of Yuba City at a regular meeting thereof held on the 1st day of July, 2025.

AYES:

NOES:

ABSENT:

Dave Shaw, Mayor
ATTEST:

Ciara Wakefield, City Clerk

APPROVED AS TO FORM

COUNSEL FOR YUBA CITY
Shannon L. Chaffin, City Attorney
Aleshire & Wynder, LLP
Attachment(s):

Exhibit A – District Maps

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EXHIBIT A

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LA ENTRADA WAY

EL VERANO WAY

BUTTE HOUSE RD

BLEVIN RD

QUEENS AVE

VALLEY VIEW DR

CORSICA DR

NADEAN DR

BRADLEY ESTATES DR

VALENCIA ST

LONG ST

PORTOFINO DR

MICHAEL WAY

JAMIE DR

KENNETHWAY

TULY PKWY

TRES PICOS DR

LA BREA WAY

CAPISTRANO ST

PERALTA ST

LAREDO ST

ZAMORA ST

JANICE WAY

EL VERANDA CT

EL SOBRANTE CT

KRISTINA MILLER DR

HEIDI WAY

NICK CT

BETTY CT

AKERS CT

JAYNE CT

RACHEL CT

NORTHFIELD CT

ESPLANADE WAY

ELIZABETH LN

DOMAIN WAY

PATTY DR

EL CERRITO CT

DIJON CT

SHAY WAY

SHARON DR

REBECCA DR

CHLOE CT

WARD CT

GENOA CT

GRANADA WAY

LORRAINE WAY

COLE CT

LIZANNE DR

CASE CT

COBBLESTONE CT

HARTER RD TURIN DR

CALAIS DR

ROLLING ROCK CT

PAULA DR

MANN DR

NORTHFIELD DR

ROMERO ST

NINA WAY
MIA LP

HERBERT CT

LA GRANDE WAY

EL GRAN ERO WAY

EL ENCINO WAY

ELMER AVE

ORO GRANDE ST

ADAMS RD
5J
5J_2
5J_3
5J_11
5J_12
5K_14
5J_14
5K_18
Lighting & Landscape
Maintenance District No. 5
Zones of Benefit

QUEENS AVE

S WALTON AVE

BUTTE HOUSE RD

FRANKLIN AVE

PLUMAS BLVD

PLUMAS ST

RICHLAND RD

LINCOLN RD

GEORGE WASHINGTON BLVD

HARTER PKWY

HOOPER RD

STABLER LN

LIVE OAK BLVD

BRIDGE ST

S GEORGE WASHINGTON BLVD

LINCOLN RD

GARDEN HWY

FRANKLIN RD

PEASE RD

BOGUE RD

N WALTON AVE

BUNCE RD

OHLEYER RD

TIERRA BUENA RD

GRAY AVE

CLARK AVE
Highway 20Highway 99 Highway 99
8 Legend
Maintenance Districts
City Limits
μ

Page 262 of 588 ends

5C_9 5C_7
5J_5
5C_10
5C_10

COLUSA FRONTAGE RD

BR YAN WAY

HOOPER RD

TEJA DR

DAVE PL

JOHN PL

REDDI NG AV E

SARAH CT

SERENA CT

KENNEDY DR V LI LAAVE

FIRENZE CT

EL MARGARITA RD

V AI ROMA WAY

SAN NICCOLO DR

SERENA DR

BRYN MAWR DR
HWY 20

TIERRA BUENA RD

JEFFERSON AVE

MILLER RD

SOMBRA CT

SAN GIMIGNANO DR

MONROE RD
Lighting & Landscape
Maintenance District No.5
Zones of Benefit

QUEENS AVE

SWALTON AVE

CLARK AVE

GRAY AVE

BUTTE HOUSE RD

FRANKLIN AVE

WESTERN PKWY

SUNSWEET BLVD

N WALTON AVE

PLUMAS ST

ROYO RANCHERO RD

RICHLAND RD

LINCOLN RD

GEORGE WASHINGTON BLVD

OHLEYER RD

SHANGHAI BEND RD

HARTER PKWY

THARP RD

HOOPER RD

TIERRA BUENA RD

STABLER LN

RAILROAD AVE

LIVE OAK BLVD

BRIDGE ST

S GEORGE WASHINGTON BLVD

GRAY AVE

LINCOLN RD

CLARK AVE

FRANKLIN RD

PEASE RD

GARDEN HWY

BOGUE RD
Highway
Highway 20
Highway 99 Highway 99
8 Legend
City Limits
Maintenance Districts
µ

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MO NR OE R D

JEFFERSON AVE

AMERICANA DR

ROXBURY CT

NANTUCKET CT

TEAL HOLLOW DR

CHRISTIANSEN WAY

PERSHING AVE
BOB CT

LA MANTIA DR

LYLE CT

ROOSEVELT RD

MONROE DR

ALICIA CT

TO RI CT LIBBY LN

ROYO RANCHERO RD

PARIS WAY

JORI CT

STEIDLMAYER WAY

CYNDA LN

JAMES MARSHAL WAY

LYNCHBURG CT

EMMA CT

MARCOS CT

GRANITE DR

CAPE COD CT COUGHLIN CT

KIM WAY

VOGT CT

COLONIAL CT

VAN VLECK ST

JOHN FREEMONT WAY

SAM BRANNAN WAY
HWY 20
RUE DR

HALSEY AVE

MARSHALL AVE

STONEGATE DR

GREENE LN

COLUSA FRONTAGE RD

TULIO ST

YORKTOWN DR

WILL AI MSBURG DR

WESTERN PKWY

TORI LN

WALLACE WAY

DONA WAY
5K_13
5K_9 5K_16
Lighting & Landscape
Maintenance District No. 5
Zones of Benefit

QUEENS AVE

S WALTON AVE

BUTTE HOUSE RD

FRANKLIN AVE

PLUMAS BLVD

PLUMAS ST

RICHLAND RD

LINCOLN RD

GEORGE WASHINGTON BLVD

HARTER PKWY

HOOPER RD

STABLER LN

LIVE OAK BLVD

BRIDGE ST

S GEORGE WASHINGTON BLVD

LINCOLN RD

GARDEN HWY

FRANKLIN RD

PEASE RD

BOGUE RD

N WALTON AVE

BUNCE RD

OHLEYER RD

TIERRA BUENA RD

GRAY AVE

CLARK AVE
Highway 20Highway 99 Highway 99
8 Legend
Maintenance Districts μ City Limits

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LIT TLE JOHN RD

CIVCI CENTER BLVD

THARP RD

STA BLER LN

HARTER RD

DEERFIELD DR

DAVIS AVE

MONTE AVE

RYAN DR

HARTER PRKWY

FRANKLIN RD

S WALTON AVE

MANZANI AT WAY

NANTUCKET WAY

BRISTOL WAY

EVERGREEN WAY

JOANN WAY

KLAMATH LN

HOLLY TREE DR

HUNJI DR

ANDROSS AVE

HARDIAL CT

BARRINGTON DR

NEWPORT DR

S HARDING RD

BIRCHWOOD CT

AMARPAL CT

GLENBROOK CT

WOODSIDE DR

LAMBERT CT

JASON CT

ANITA WAY

BANCROFT AVE

REDHAVEN AVE

RAMERIZ
DR

N HARDING RD

TEMPLE WAY
HWY 20

BRIDGE ST

OLIVER DR

ADELINE ST

ZACHARY WAY

WHYLER RD

LASSEN BLVD

POPPY LN

PERIW NKLE LN I

TRAVIS CT

MICHELLE DR

COLLEGE HILL WAY

EMMET WAY

SANTI CT

HARBANS DR

SHAKEWOOD DR

BOWEN CT

KLAMT CT

GURDAS CT

SPIRIT DR

N OLIVER DR

ROSS DR

ALFRED WAY

SIERRA AVE

ANNEKA LN

HAYNE AVE

SUNSWEET BLVD

JES S CI A DR

CAMINO DEL FLORES

BERKSHIRE DR

RAI ESTATESCT

EVEREST CT

PELICAN PL

CARSON DR

WILDFLOWER CIR

COUNTRYSIDE DR

CAMINO DEL ORO

NEIL DR

WOODLEAF DR

N WALTON AVE

MARK THOMAS D R

WILLOWBROOK DR

HARDIAL DR YORKSH RI E WAY

JOY WAY

HETHERINGTON C RI

B R AYTON L P
5H_1
5B_1
5D
5E
5H_3
5K_1
5K_9 5K_5
5K_7
5K_6
5K_2
5K_3
5K_4
5H_8
Lighting & Landscape
Maintenance District No. 5
Zones of Benefit

QUEENS AVE

S WALTON AVE

BUTTE HOUSE RD

FRANKLIN AVE

PLUMAS BLVD

PLUMAS ST

RICHLAND RD

LINCOLN RD

GEORGE WASHINGTON BLVD

HARTER PKWY

HOOPER RD

STABLER LN

LIVE OAK BLVD

BRIDGE ST

S GEORGE WASHINGTON BLVD

LINCOLN RD

GARDEN HWY

FRANKLIN RD

PEASE RD

BOGUE RD

N WALTON AVE

BUNCE RD

OHLEYER RD

TIERRA BUENA RD

GRAY AVE

CLARK AVE
Highway 20
Highway 99 Highway 99
8 Legend
Maintenance Districts μ City Limits

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5L
5B_2
5H_2
5J_1
5I_3
5J_13
5J_6
5I_2
5I_1
5C_8
5H_4
5J_4
5J_5
5H_7
5K_17

REAGAN WAY

S WALTON AVE

CHERRY ST

LINCOLN RD

CORTEZ CT

CAMINO CORTEZ

SANBORN RD

DH LI LON DR

BUR G AND Y D R

TUSCANY DR

MARJORIE DR

CR EEKW OO D DR

GE RMAINE DR

JODI DR

NISH CT

LE ONA RD CT

BUCHANAN RD

RICHLAND RD

HAMPTON CT

ALLEN CT

THOMAS CT

LA NCASTE R CT

CLAYTON CT
ELI CT

PEBBLE BEACH DR

SA NDPIPE R DR

AUGUSTA LN

CLEO CT

PICO CT

JOHNATHAN CT

PEL CI AN PL

ALLEN WAY

ANITA WAY

RUTHERF ORD CT

ELDEN CT

WALTRIP CT

ANTHONY WAY

ELL OI T DR

S HARDING RD

RANCHO W AY

MAR NI A DR

CREST CT

W JOSEPH ST

EL SERENO CT

EL ZI ABETH CT
NANDCT

SHAYLENE CT

ANNA DR

MASERA CT

EDWIN DR
IDA CT

ESTATES CT

JOHNATHAN DR

MADDEN CT

CRISP DR

ERIC CT

LISA CT

ARROYA GRANDE

NAND DR

PORTOLA VALLEY RD

SESSLER DR

RICHARDS WAY

DEAN DR

MILTON DR

BRIAN DR

MC CUNE AVE

SAINT ANDREWS DR

NI DER LN TRACY DR

GREGORY DR

JOSEPHENE WAY

CREST DR

SPYGLASS DR
BAY DR

PATRICIA DR

THERESA WAY

THOMAS DR

ESTATES DR

MESA VERDE

KRISTIN CT

JOSEPH ST

GLEN WAY

RUSHING ST

MELINDA CT

SUNRISE CT

NELDA CT

MASERA WAY

DI A WAY

LA RAM ADA

BROMLEY AVE

SAINT JOHN CT

MART NI CT

PETTY CT

SHEENA CT

MANZANITA WAY

AL CI AI DR V ERONICA CT

YOLANDA DR

JORDAN RD

TRIFF WAY

CAROLYN DR

SOFIA DR

KARNAIL CT

SESSLER PL

INEZ CT

STOKER AVE

G DI DA LOOP

EARNHARDT DR

WINGFOOT DR

KEVIN WAY

VIA JACINTO

LOUIS CT

PINEHURST DR

AARON DR

MORGAN WAY

NICOLAS DR

LA RABYN WAY

TORRY P NI E DR

CL NI T WAY

CHELSEA PL

RAJ CT DONALD CT

KRENTZ LN

GORDON WAY

GRE E NWIC H CIR

HARBOR TOWN DR

W OODRIDGE CT

HAZEL AVE
BAY CT

TANGLEWOOD CT

SMITH RD

PARK VIEW AVE

LITTLE JOHN RD

JACOB DR

SEQUOIA DR

ROBERT DR
Lighting & Landscape
Maintenance District No. 4
Zones of Benefit

ROYO RANCHERO RD

QUEENS AVE

S WALTON AVE

CLARK AVE

GRAY AVE

BUTTE HOUSE RD

FRANKLIN AVE

WESTERN PKWY

SUNSWEET BLVD

N WALTON AVE

PLUMAS ST

RICHLAND RD

LINCOLN RD

GEORGE WASHINGTON BLVD

OHLEYER RD

SHANGHAI BEND RD

HARTER PKWY

THARP RD

HOOPER RD

TIERRA BUENA RD

STABLER LN

RAILROAD AVE

L VI E OAK BLVD

BRIDGE ST

S GEORGE WASHINGTON BLVD

GRAY AVE

LINCOLN RD

CLARK AVE

FRANKLIN RD

PEASE RD

GARDEN HWY

BOGUE RD
Highway 20
Highway 99 Highway 99
Legend
Maintenance Districts
City Limits

Page 266 of 588 ends

COOPER AVE

CU R R IE R W AY
B ST

TABER AVE

PINE WAY

MORLEY AVE

FRANKLIN AVE

CAMPBELL WAY
ELM ST

BRIDGE ST

SPRUCE WAY

BROOKS AVE

PALM AVE

WILLOW WAY

FREDERICK ST

FRUITVALE AVE

LINDEN ST
A ST

HAWTHORNE ST

UNIVERSITY AVE

FLETCHER WAY

PAGE AVE

PARK AVE

ROBINSON AVE
5B_5
Lighting & Landscape
Maintenance District No. 5
Zones of Benefit

QUEENS AVE

S WALTON AVE

BUTTE HOUSE RD

FRANKLIN AVE

PLUMAS BLVD

PLUMAS ST

RICHLAND RD

LINCOLN RD

GEORGE WASHINGTON BLVD

HARTER PKWY

HOOPER RD

STABLER LN

LIVE OAK BLVD

BRIDGE ST

S GEORGE WASHINGTON BLVD

LINCOLN RD

FRANKLIN RD

GAR DEN HWY

PEASE RD

BOGUE RD

N WALTON AVE

BUNCE RD

OHLEYER RD

TIERRA BUENA RD

GRAY AVE

CLARK AVE
Highway 20Highway 99 Highway 99
8 Legend
Maintenance Districts μ City Limits

Page 267 of 588 ends

S BARRETT RD

BUNCE RD

GARDEN HWY

GARDEN HWY

BOGUE RD

BOGUE RD

BR ANDSTATT AVE

RAILROAD AVE

E HILLCREST AVE

HUNN RD

JUDI TH CT

RICHLAND RD

MILES AVE

LINCOLN RD

WINSHIP RD

MOSBURG LP

SINGH'S WAY

WHISTLEWOOD CT

BRENTWOODDR

KILLIN GTON CT

CORNWELL AVE

SAPPHIRE WAY

PERCY AVE

M ILL CREEK WAY

TEESDALE RD

GROVE CT

ALMOND GROVE DR

JOHN TEE DR

MARINER
LOOP

SHANGHAI BEND RD

DEL LAGO

CARIS SA CT

PAYNE CT

KATH LEE N WAY

SOUTHLAND DR

ASHWOOD CT

HAST NI GS CT

PHILLIPS RD

WINSHIP CT

ALD ERWOOD CT

TARA CT

JILL CT
JAN CT

ATLA NTIC CT

EUREKA DR

STON YBR OOK CT

WOODBRIDGE AVE

DORCAS CT

MAGNOLIA DR

SOUTH PARK DR

R IVER OAKS DR
REO DR

MILLFRONT AVE

MARINER WAY

S CLARK AVE

VILLAGE CT

BLACK CT

WAVERLY CT

DEE BEERS CT

HAVEN CT

CAMBRIDGE CT

TULSA CT

BURL CT

MARIPOSA DR

MAIN ST

ROCKY CT

KATHERINE CT

RHINECT

WIN D RIVER CT

GEE BEE WAY

ALBATROSS AVE

SOUTHWIND DR

COLD WATER ST

STILLWATER DR

T MI BER CT

ROYAL RIVER DR

MARIAH DR

ARBOR WAY

BUNC E CT

SAINT JAMES CT

DAKOTA CT

GERALD CT

NEBRASKA DR

TRUCKEECT

FRANQUETTE DR

ORCHARD ST

MEAD OW WALK D R

JEFFREY
DR

ARIZONA
WAY

CANTERBU RY DR

MONTANACT

LAUREL DR

LASK DR

BLUE OAK DR

HOMEWOOD DR CRESCENT CT

LOIS LN
ARI CT

CARMELO WAY

CIRCASSIAN DR

TWINS WAY

PECAN DR

KELSEY CT

LONELY OAK DR

COTTON ROSSER WAY BARON CT

SHADY CT

TWIN RIVERS DR

PEORIA DR

BRANDON ST

TOLEDO ST

ATLAN TIS WAY NEPTUNE DR CRYSTAL CREEK LN

CORBY CT
GALAXY
DR

CALAVERAS CT

TULSA DR

DOLPHIN CT

O AKHOLLOW

MARLIN CT PACIFICA DR

NAUTILUS CT

WINDS O RDR

VOBORIL AVE

RAMONA AVE

DENNIS WAY

ASHLEY WAY

SWIFTCREEKCT

S LA WR EN CE AVE
OAK CT

SMITH RD

CLARO CT

BENTON DR

WH ISPERING OAKS CT

FALLING ROCK CT

SUNWEST DR

MAYET TE CT

CECILY CT

BIG OAKS CT

SHERWOOD DR

NORMANDY CT

TEAL CT

EMERALD DR

TIFFANY WAY

MURRAY CT

SHELBY CT ZEPHYR DR

CRESTMONTCT
WISCO
NS
IN CT

SPRING CREEK CT

WATERBURY CT

EL VALLAS CIR

QUEENSBURY WAY

WOODHURST CT
G

NOTTINGHAM WAY

LENWOOD DR

M E ADOWAVE

JAMES LN

RAPID FALLS DR

HARTLEY WAY

TEESDALE CT

SAM RIDER WAY

JOHN WAYNE DR

MICHIGAN CT

SCOTTENCT

EASTCREST CT

MAYFAIR AVE

MC CALL AVE

MALICK AVE

JESSIE AVE

CAROLINA AVE

DEER CREEK DR

MACKENZIE DR

EDGEWATER WAY

IDAHO WAY

SAVANNAH DR

EPLEY DR

CENTER DR

WINDWARD WAY CLAREMONT WAY

WHITE WATER WAY

COUR T YARD WAY

AT WOOD DR

MISSISSIPPI DR

BIG OAKS
DR

KAREN DR

BELL AVE

STAPLE DR

BURNS DR

HASSETT AVE

JULIE DR

GENEVA AVE

LA CASA AVE

BRIAR LN

SECOND ST

JONES RD

RANDOLPH DR

CRESTMONT AVE

GOLD RIVER DR

HASTING S WAY

STONYBROOK DR

PARK AVE

WILD R VI ER DR

LA GRANDE AVE

BUCKRIVERST

SAMUEL DR

BERNARD DR

STONEWATER DR RAPID WATER WAY

STARLITE LN

ANDREW DR

OREGON WAY

DELONE DR

DRUMMOND DR

SCIROCCO DR

TRADEWIND DR

SOUTHPOINTE DR

COLUMBIA DR
RICKEY
DR

NAURA CT

HILLCREST AVE

MORRISON BEND

HAMSTEADLN

WHITE OAK DR

SHADY LN

HIGHLAND AVE

SLEEPY DR
UTAH
CT

KELLI DR

WH SI PER NI G OAKS DR

TRINITY AVE

PUTMAN AVE

M ADRONE DR

EASTWIND DR

CELESTIAL WAY

MC KEEHAN DR

TUSCAN RD

DORMAN AVE
5A
5F
5B_3
5B_4
5C_1
5C
5C_5
5C_6 5C_4
5C_2
5B
5G
5H_5
Lighting & Landscape
Maintenance District No. 5
Zones of Benefit

QUEENS AVE

S WALTON AVE

BUTTE HOUSE RD

FRANKLIN AVE

PLUMAS BLVD

PLUMAS ST

RICHLAND RD

LINCOLN RD

GEORGE WASHINGTON BLVD

HARTER PKWY

HOOPER RD

STABLER LN

LIVE OAK BLVD

BRIDGE ST

S GEORGE WASHINGTON BLVD

LINCOLN RD

FRANKLIN RD

GAR DEN HWY

PEASE RD

BOGUE RD

N WALTON AVE

BUNCE RD

OHLEYER RD

TIERRA BUENA RD

GRAY AVE

CLARK AVE
Highway 20Highway 99 Highway 99
8 Legend
Maintenance Districts μ City Limits

Page 268 of 588 ends

6A_3
6A_1
6A_2
6B_1
6B_2
6B_3
6B_4
6B_5
6B_6
6B_7
6B_8
6B_9
6B_12 6B_10
6B_13
6B_14
6B_15
6C_1
6B_15
6A_1

RAPID FALL S DR

R EA G A N WA Y

LASK DR

BUNCE RD

DEL LAGO S CLARK AVE

S WALTON AVE

COOPER AVE

BOGUE RD

CHERRY ST

WASHINGTON AVE

WILBUR AVE

PLUMAS ST

LIVE OAK BLVD

N GEORGE WASHINGTON BLVD

RICHLAND RD

GARDEN HWY

HUNN RD

LINCOLN RD

CIVIC CENTER BLVD

BUTTE HOUSE RD

CHURCH ST
C ST

PEASE RD

GRAYAVE

JONES RD

BRIDGE ST

THARP RD

EL MARGARITA RD

SHASTAST

FRANKLIN RD

ALMOND ST

WOODWARD ST

SUNSWEET BLVD

STABLER LN

ORANGE ST

HARTER RD

STAFFORD WAY

CLARK AVE
HWY 20

PERCY AVE
HWY 99

GERMAINE DR

LO R W O O D D R

RAILROAD AVE

SECOND ST
B ST

E HILLCREST AVE

ROCCA WAY

OLIVE ST

BLEV NI RD

QUEENS AVE

RED W OOD W AY

DEERFIELD DR

RANDOLPH DR

CYPRESS DR

MAGNOL AI WAY

JUDY WAY

LAENTRADA WAY

CAM ELIA WAY

FORBES AVE

WILD RIVER DR

M IL E SAVE

FRANQUETTE DR

VAL ENCIA ST

CRES TMONT AVE

B RI M NI GTON DR

P NI E WAY

BU CK NI G HAM DR

MORTON ST

B R EN T W OO D D R

BUTTE VISTA LN

HOOPER RD

CORNWELLAVE

CONSTITUTIO N DR

YO RKTOWN DR

DOROTHY LN

APRIL LN

JODI DR

SER ENA CT

MARKET ST

MIL L C REEK WAY

MONROE DR

S BARRETT RD

TEESDALE RD
AST

C O LU SA FR O NT AG E R D E B O N

MONTE AVE

MESSINA DR

OLEANDE RDR

MARCIAAVE

RYAN DR

HARTER PRKWY

LITTLE JOHN RD

JO H N TE E D R

TULY PKWY

MA RINER LOO P

PONDEROSA CT

E ONSTOTT FRTG RD

FAIRMAN ST

ROMERO ST

MAPLE AVE

CHESTNUT ST

JESSICA DR
HWY 20 RAM P O FF

PARK AVE

PAYNE CT

YOLO ST

FLORA NI DR

KELLEE N DR

W A LNU T S T

DEL PRADA WAY

PH LI L PI S RD

JE FFREY DR

LA BR EA WAY

BUCHANAN RD

NORTHCR OSS ST

NANTUCKET WAY

CAM NI O CORTEZ

CAPISTRANO ST

JI LL C T

PERA LTA ST

ZAM ORA S T

JA N C T

BEU TL ER DR

HAWK CT CARTAGENA DR

MYKONOS CT

STABLER PARK D R

JANICE WAY

HERITAGE DR

WHYLER RD

LOANOR DR

CHASITY WAY

TRES PICOS DR

SYLV AI WAY

AR DEN AVE

MONTCLAIR DR

THOMA S CT

EL VERANO W AY

RAP CWESTDR

PORTOFINO DR

RUTH AVE

PARI SW AY

KLAMATH LN

CAMINO DEL FLORES

NIELSON AVE

FRANKLIN AVE

JAMIE DR

CLEARVI E W DR

EL I C T

PEBBLE BEACH DR

HOLLYTREE DR

ELSOBRANTE CT

JEFFERSON AVE

JOHN DR

HUNJI DR

RONALD WAY

BRUNDY CT

SAM BRAN NAN WAY

AUGUSTA LN

DORCAS CT

NORWICH WAY

KRISTINA M ILL ER DR

CL E OC T

BERK SHI RE DR

PI C O C T

JOHNATHAN CT

S LAWRENCE AVE

ANDROSS AVE

DU K E CT

AYLOR AVE

C O LU S A FR O N T AG E R A M P O N SUTTER ST

ALLEN WAY

MILLER RD

LA GRANDE AVE

MANCHESTER WAY

RIVER OAKS DR

LIBB Y LN

HOWARD DR

COLUSA FRONTAGE RD

SI ENNA WAY

ANTHONY WAY

M ARINER WAY

FIRENZE CT

BARRINGTON DR

NEWPORT DR

TEEGARDEN AVE

FRU ITVAL EAVE

LA ME SA WAY

NICK CT

LAKE DR

CREST DR

HOLMES DR

IRIS WAY

BE T TY C T

R AI E ST A TE S C T

AK ER S CT

TAMARACK DR

RA NC HO W AY

SANTORINI CT

HAC EI NDA CT

SANTA BARBARA WAY

JA YN E C T

REGE NC WY
AY

JONES ST

MAR NI A DR

PLUMAS CT

CR E S T C T

MARIPOSA DR

P L U M C T

AMARPAL CT

CORSICA DR

W JOSEPH ST

EL DORADO LN

EVERESTC T

W O OD H AV E N D R

D O V E C T

EL SER ENOC T

ABBOTT WAY

GREENBRIAR CT

SAMUEL DR

QUALI CT

RA C H EL C T

NORTHF EI LD CT

PORTSM OUTH DR

COR T E Z C T

GEE BEE WAY

A LBATROS S AVE

CAPRI DR

KE YS E R S T

ANNA DR

BERNARD DR

O A KB R O O K D R

E DWINDR

LY N E LL C T

INDUS TRIAL CT

GREENW OOD W AY

F IFT H S T W B S U TT E R ST O FF

PELICAN PL

LESSEY DR

ROYO RANCHERO RD
COY DR

SOUTH W IND DR

KY L I E C T

DEL NORTE AVE

JA S O N C T

SAN NICCOLO DR

AN TI AWAY

ZUPAN WAY

CEMETARY WAY

CENTER ST

KENSINGTON WAY

MARIAH DR

PLUMAS BLVD

ARBOR WAY

CHARLOTTE AVE

LOR RIE WAY

RAPID W ATER WAY

MAD D E N C T

B U N CE CT

MALAGA CT

PEARSALLWAY

SA NI T JAMES CT

BROWN AVE

REEVES AVE

SANBORN RD

OHLEYER RD

WILDFLOW ER CIR

ORCHARD ST

CRISP DR

ER I C C T

DEBBIE LN

ARROYA GRANDE

ESPLANADE WAY

B R IS TOLC T

B RI CHWOOD CT

STARLITE LN

EL ZI ABETH LN

LE X I N G TO N C T

PORTOLA VALLEY RD

SESSLE R DR

ROOSEVELT RD

BO BB Y LN

RICHARDS WAY

JU D I TH C T

DOM A NI WAY

EDEN WAY

ANDREW DR

RICE WAY

GURJ WAY

YOUNGS LN

PE R K I N S W A Y

DEAN DR

SE R E N A D R

HONOR OAK DR

REDHAVEN AVE

VI C TOR IA C T

MILTON DR

LA U R E L D R

TRUE RD

JORI CT

BRIAN DR

TEAKWOOD DR

NORTHGATE DR

MC CUNE AVE

RAMERIZ DR

PA M E L A C T

BIL LIE ANN D R

H O M E WO O D D R

S A I N T A N D R E WS D R

PHEASANT DR

LEWISAVE

SE V I LLA C T

GREENGATE ST

WOODLAND DR

MAIN ST

SA R A H C T

D AV E PL

SANDPIPER DR

JE NN FI ER LN

N HARD NI G RD

DA N A W AY

MANZANITA WAY

MAG NOL IA DR

NI DER LN TRACY DR

OAKVI EW DR

PEACH TREE LN

EM IL Y L N

PALORAAVE

PATTY DR

TWINS WAY

ELLIOT DR

G IL L IL A N D D R

CRESWELL DR

GREGORY DR

GRO USE WAY

JOSEPHENE WAY

W LI L OW CREEK DR

CARMELITA DR

COUNTRYSIDE DR

SPYG LASS D R
BAY DR

C O TT O N R O S S E R W AY

NORTH POINT DR

BAR WICK WAY

LANCAS TER WAY

CYNDALN

GIDDA LOOP

BRADLEY ESTATES DR

DARROUGH DR

DELONE DR

PATRICIA DR

TOYON WAY

NADEAN DR

IMPERIAL WAY

BROOK SIDE CT

OAKWOOD DR

KATHLEEN WAY

LA P A LM A

JE N N I FE R C T

YO R K D R

THERESA WAY

N AN C Y C T

THOMAS DR

SCIROCCO DR

NINA WAY

RICH LN

MICHAEL WAY

MANN DR

WINSLOW DR

GREENH AVEN DR

CAMINO DEL ORO

ROSEW OOD DR

KIMBALL AVE

SOMERSET WAY

PR OVENCE DR

VALLEY VIEW DR

TIMOTHY LN

KENNEDY DR

OLIVER DR

ESTATES DR

MESAVERDE

AD E L I N E S T

ZACHARY WAY

NEPTUNE DR

CAM ELL AI LN

S W A R N C T

WILLOW GLEN DR

NORTHFIELD DR

ROSE LN

DAN EI L DR

KR I S T IN C T

JOSEP H S T

TRADEWINDDR

CU MM IN GS C T

G LE N WA Y

MEADOW AVE

CURR EI R WAY

RUSHING ST

SIERRA VISTA DR

M E LI N D A C T

QUAIL POINTE DR

SO UTHPOI NTE DR

FREDERICK ST

BA YWO OD CT

MOORE AVE

SH E R M AN C T

WHITNEY DR

GALAXYDR

MO NTEREYAVE

SU N R I S E C T

UPLAND DR

CA L AV E R AS C T

WOODLEAF D R

BEEC HWOO D ST

N EL D A C T

N PALORA AVE
NEILDR

E T A BE R AV E

WOODBRIDGE AVE CENTRAL AVE

LO R E T TA C T

N WALTON AVE

LASSEN BLVD

OAK HOLLOW

BRYN MAWR DR

MALTA DR

KILEYAVE

RIO VISTA

BA P T I ST LN

H EI K E N WA Y

DORMA N AVE

S HARDING RD

IDA WAY

N A UT IL U S C T

BROMLEY AVE

WINDSOR DR

FREMONT WAY

M IA L P

VOBORIL AVE
ELM ST

G IB S O N AV E

M A R TI N C T

PETTY CT

HUNT ST

GRANT WAY

PEPPERWOOD DR

FRAN CT

AS H L E Y W AY

D EN N I S WA Y

DERAE CT

MC RAE WAY

SH E E N A C T

S I N D U S TR I A L D R

BR Y A N W A Y

RI C KEY DR

SPIVAAVE

BE N N E T T W AY
SU TTER ST HW Y 20 WB O FF

CA R L OTT A WA Y

LA MANTIA DR

HAWTHORNE ST

SA MU E L JA MES CT

R O WE AV E

UNIVERSITY AVE

COL IN CT

CHR SI TIFER L N

C AN D A C E C T

KE N D A L L C T

AL CI AI DR

ROB NI SON AVE

H ER B E R T C T
BALCT

DIJO N CT

KE L TO N W AY

PO PP Y LN

MAL KIT CT

PE R I W IN K L E L N

SL O S S A V E

SA T O R I W AY

CLARO CT

SH AY WAY

B E NT O ND R

V ER O N I CA C T

LYLE CT

YOLANDA DR

DEBBIE WAY

C ED A R WA Y

LIND EN ST

WILL OWBROOK DR

GARY DR

RANDY W AY

JORDAN RD

M CI H CT

TRAVIS C T

MAD SI ON RD

LEEANNE AVE

S U N W E S T D R

CLA RI E CT

M AY E T T E C T

CECILY CT

FL E TCH E R W A Y

MICHELLE DR

ASPEN DR

ALEMAR WAY

TRIFF WAY

SHERWOOD DR

WH I T E O A K D R

N O R M A N D Y C T

LIL AC WAY

COU R T H OU SE WA Y

MARBL E CT

FO R E S TV IE W D R

GRANITE DR

BOYD ST

TE AL CT

PEBBL E CT

W E ST W O O D D R

WO O D C R E S T W A Y

M O S S WO O D D R

TI M B E R W O O D D R

SO FIADR

KAR NA LI CT

BR I G H T O N WA Y

HARDIAL DR

WILWICK WAY

CLYDE WAY

M AT T H E W D R

SLE EPY DR

SE SSL ER PL

MUR RAY C T

D O LO R E S D R

C EN T U R Y PA R K D R

ZEPHYR DR

YO R KS H I R E WA Y

SKYLINE DR

INEZ CT

C R E S T M O N TC T
VI C T

BI G O AKS DR

C AR L I S LE WA Y

C O LL E G E H I L L WA Y

M C C O LL U M A VE

TH O M P SO N A V E

LA G R A N D E W A Y

N O R TH W O O D S D R

EM M ET WAY

GENOA CT

CHLOE CT

FORES TW OOD DR

SA I N T F R A N C I S W AY

STO KER AVE

C O M M E R C I A L D R

VON GE LDE RN WAY

FO RREST LN

MEHAR CT

RAVI CT

VINEAVE

SUKH DR

Q U E EN S B U R Y WA Y

EA R N H A R D T D R

KING AVE

AINSLEYAVE

WO O D H U R S T C T

BU E N A VI S T A D R

PABLA CT

HARBANS DR

EM ERSO N ST

VA LLEY CT

WI N G F O O T D R

ALTURAS ST

HIGHLAND AVE

ROCKHOLT WAY

COATS DR

N O TT I N G H A M WA Y

KEVI N WAY

FIPPI NS AVE

GLENW OODDR

LOUISEAVE

TIERRA BUENA RD

VI A JA C I N TO

G R A N AD A WA Y

EONS TOT TF R ON TA G E RD

LOUIS CT

SH A K E W O O D D R

PINEHURSTDR

TEJA DR

BOWEN CT

JAMES LN

MORLEY AVE

SOMBRA CT

CAMD EN WAY

KLAMT CT

HARTL EY WAY

WILKIE WAY

JOY WAY

ELLIS WAY

ROSALIND AVE

W ONSTOTT FRTG RD

LYNN WAY

AARON DR

MO RGAN WAY

NICOLAS DR

TEESDALE CT

DONA WAY

POOLE BLVD

TORRY P NI E DR

SA N G I M I G N A N O D R

LO U E LL A L N

MAJORCA DR

CL NI T WAY

MCKINLEY RD

EV E R G R E E N WA Y

PARC EASTDR

W ONSTOTT FRONTAGE RD

RIDGEW AY

OJI WAY

E L G R A N E R O W A Y

C AR O LE I G H WA Y

KIRA CT

TO W N S Q U A R E

MILLER ST

SAM RI DER WAY

JOHN WAYN E DR

C H ELSEA PL

CARRIAG E SQ

OHLSON ST

MEADOWLARK WAY

DONALD CT

DOWNIE ST

SCOTT ST

CARROLL ST

LOR RAINE WAY

COLE CT

BR A N D Y WI N E D R

WILSON AVE

TOLEDO ST

LIZANNE DR

GURDAS CT

CASE CT

MELAN EI LN

SCO TTEN CT

STARR DR

LYNNWO OD D R

NORTH RIDGE DR

HILLVIEW DR

COBBL ESTO NE CT

KEAN AVE

OXFORD CT

STONEY DR

EASTCREST CT

TURI N DR

CALAIS DR

BUTTE BEND LN

MAYFAIR AVE

ROL LIN G RO CK CT

BANDY WAY
RAJ CT

GRAYSTO NE CT

MCCALL AVE

MALICKAVE

JESSIE AVE

DEL AMO DR

TABER AVE

KRENTZ LN

CAROL INA AVE

HOL LYAVE

JEWELL AVE

PRINCESS ST

N OLIVE R DR

CAMPBEL L WAY
S
B
P
R
R
O
U
O
CE WAY
KSAVE

PAGE AV E

PAL M AVE

PLAZA WAY

BR ANDSTATTAVE

WILLOW WAY

GORDON WAY

HUNTER WAY

E L E N C I N O W A Y

KELLIDR

HETH ER NI G TO N CI R

BE CKY LN

LYNCHBUR G DR

SAVANNAH DR

LAMONW AY

MELBA ST

G R EE N W IC H CI R

HARBOR TOWN DR

EPLEY DR

ELMER AVE

C E NTER D R

N L AWREN CE AV E

WOODRIDGE CT

WIND W ARD W AY

WHITE WATER W AY

CHANDLER WAY

MICHIGAN ST

COURTYARD WAY

WOO DWOR TH AVE

STO NEGATE D R

ATWOOD DR

LA RAM ADA

HAZEL AVE

SPENCER LN

TRINITY AVE
BAY CT

SHARON DR

MAYFLOWER WAY

LA CIENEGA WAY

KARENDR

BELL AVE

HARKEY WAY

TANGLEWOOD CT

STE VEN WAY

ALFRED WAY

SIERRA AVE

BURNS DR

SEAGULL DR

FRANCIS WAY

RED BUD LN

AZALEA WAY

KNIGHTS ROW

BIRD ST

C TI RUS DR

HASSETT AVE

JULIE DR

GENEVAAVE

N BARRETT RD

WENDEL L WAY

DUST DIN
R

STE WART WAY

ANNEKA LN

PUTMAN AVE

V ILLA VIS TA AV E

LA CASA AVE

MADRON E D R

INDUSTRIAL DR

BUTTE AVE

CLINTON ST

SUPP RD

JACOB DR

SEQUOIA DR

EASTWIND DR

VERNON AVE

BANCROFTAVE

BRIAR LN

BEYMER LOOP

REBECCA DR
QUEENS AVE SB 99ON

FIFTH ST

MIR A DA CIR

WILDER AVE
GEAR
RI YC
99 SB QUEENSAVE OFF
ART DR

DELMONTE AVE
QUE ENS AVE 99 NB ON

ANNETTE WAY
99NB QUEE NSAVE OFF

HEATHER D R

ECKHART RD

WINSHIP RD

FRUITRIDGE RD

MONROE RD

ROBERTDR

CASITA DR CASA LOMA WAY

LA COLINA LN

WILLIAMS WAY

MC MULLEN AVE

REGENT L OOP

HAYNE AVE

MELTON DR

KENNY DR

O NSTOTT FRTG RD

ROSEMARY LN

FIFTH ST BRIDGE STWB OFF

DELLE DR

HILLCREST AVE

V ETE RA N S M EM O R

D L AI R

ADAMS RD

CASSIDYAVE

ORO GRANDE ST

KIMBERLY DR

PARK VIE W AVE

YOUNG RD

MC KE EHAN DR

VILLAAVE

HELEN AVE

SPIRIT DR

GABRIEL AVE

REDDING AVE

S GEORGE WASH NI GTON BLVD

S TAB LE R
L N

P ER C Y
A VE
Lighting & Landscape
Maintenance District No.6
Zones of Benefit

QUEENS AVE

SWALTON AVE

CLARK AVE

GRAY AVE

BUTTE HOUSE RD

FRANKLIN AVE

WESTERN PKWY

SUNSWEET BLVD

N WALTON AVE

PLUMAS ST

ROYO RANCHERO RD

RICHLAND RD

LINCOLN RD

GEORGE WASHINGTON BLVD

OHLEYER RD

SHANGHAI BEND RD

HARTER PKWY

THARP RD

HOOPER RD

TIERRA BUENA RD

STABLER LN

RAILROAD AVE

LIVE OAK BLVD

BRIDGE ST

S GEORGE WASHINGTON BLVD

GRAY AVE

LINCOLN RD

CLARK AVE

FRANKLIN RD

PEASE RD

GARDEN HWY

BOGUE RD
Highway
Highway 20
Highway 99 Highway 99
8 Legend
City Limits
Maintenance Districts
µ

Page 269 of 588 ends

ATTACHMENT 3

Page 270 of 588 ends

DISTRICT 5-6 PROPOSED ASSESSMENTS
District Zone of Benefit
FY 2025-26
Proposed Levy
Rate ($)
Change From
Previous Year ($)
Maximum
Levy Rate
Allowed ($)
A $257.72 $0.02 $265.44
B $89.10 $2.60 $89.11
C_1-9 $175.00 $12.84 $192.38
C_10 $115.00 $13.69 $124.61
D $233.86 $88.70 $264.17
E $109.10 $6.10 $109.10
F $184.78 $67.40 $214.65
G $67.10 $1.94 $67.11
H_1-8 $43.12 $1.26 $43.12
H_9 $95.16 $2.78 $95.17
I $90.42 $13.32 $90.42
J $167.40 $21.20 $242.28
K 1-17 $296.74 $21.96 $342.79
K_18 $296.74 ($66.28) $452.28
5 L $155.10 ($0.02) $159.77
A_1 $129.94 ($228.78) $369.50
A_2 $129.94 ($228.79) $369.50
A_3 $129.94 ($228.78) $369.50
B_1 $594.12 $17.32 $594.12
B_2 $545.90 $15.90 $545.90
B_3 $375.54 $10.94 $375.54
B_4 $1,981.98 $57.74 $1,981.99
B_5 $0.00 $0.00 $566.28
B_6 $109.18 $3.18 $109.19
B_7 $109.18 $3.18 $109.19
B_8 $249.66 $7.28 $249.66
B_9 $494.26 $14.38 $494.27
B_10 $163.42 $4.76 $163.43
B_12 $188.34 $5.48 $188.35
B_13 $171.04 $4.98 $171.05
B_14 $193.26 $5.64 $193.26
B_15 $64.42 $1.88 $64.42
6 C_1 $605.26 $17.64 $605.26

Page 271 of 588 ends

ATTACHMENT 4

Page 272 of 588 ends

2025/2026 Lighting and Landscape Maintenance District No. 5 Page 1 of 23

City of Yuba City

Lighting and Landscape
Maintenance District No. 5
Zones of Benefit A - L

2025/2026 ENGINEER’S ANNUAL LEVY REPORT

Initiation Meeting: June 17, 2025
Intent Meeting: July 1, 2025
Public Hearing: July 15, 2025
27368 Via Industria
Suite 200
Temecula, CA 92590
T 951.587.3500 | 800.755.6864
F 951.587.3510
www.willdan.com

Page 273 of 588 ends

ENGINEER'S REPORT AFFIDAVIT
City of Yuba City
Sutter County, State of California
Yuba City Lighting and Landscape Maintenance District No. 5 This Report describes the District including the improvements, budgets, parcels and assessments to be levied for Fiscal Year 2025/2026, as they existed at the time of the passage of the Resolution of Intention. Reference is hereby made to the Sutter 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 ______________, 2025.

Willdan Financial Services
Assessment Engineer
By: ________________________________
Tony Thrasher
Principal Consultant
District Administration Services
By: ________________________________
Tyrone Peter
PE # C 81888

Page 274 of 588 ends

Willdan Financial Services Page i

TABLE OF CONTENTS
I. OVERVIEW 1
A. INTRODUCTION 1
B. COMPLIANCE WITH CURRENT LEGISLATION 2
II. PLANS AND SPECIFICATIONS 3
A. DESCRIPTION OF THE DISTRICT 3
B. DESCRIPTION OF THE IMPROVEMENTS 4
III. METHOD OF APPORTIONMENT 6
A. GENERAL 6
B. BENEFIT ANALYSIS 7
C. ASSESSMENT METHODOLOGY 10
D. ASSESSMENT RANGE FORMULA 10
IV. DISTRICT BUDGET FY 2025/2026 12
APPENDIX A - DISTRICT BOUNDARY MAPS 14
APPENDIX B - 2025/2026 ASSESSMENT ROLL 23

Page 275 of 588 ends

2025/2026 Lighting and Landscape Maintenance District No. 5 Page 1 of 23 I. OVERVIEW
A. INTRODUCTION
The City of Yuba City (“City”) annually levies and collects special assessments in order to maintain and service landscape improvements that provide special benefit to the Yuba City Lighting and Landscape Maintenance District (“District”).

The District is annually levied pursuant to the Landscape and Lighting Act of 1972, Part 2 of Division 15 of the California Streets and Highways Code (“1972 Act”). The District assessments were approved by the property owners of record through a protest ballot proceeding at the time the District was formed in compliance with the substantive and procedural requirements of the California Constitution Article XIIID (“Article XIIID”).

This Engineer’s Annual Levy Report (“Report”) has been prepared in accordance with the provisions of Chapter 3, Section 22622 of the 1972 Act. This Report describes the District, the improvements therein, any annexations or other modifications to the District including any substantial changes to the improvements, the method of apportionment, the boundaries of the District, and financial information including the district budgets and proposed annual assessments for Fiscal Year 2025/2026. The proposed assessments are based on the historic and estimated costs to maintain the improvements that provide a direct and special benefit to properties within the District. The costs of improvements and the annual levy including all expenditures, deficits, surpluses, revenues, and reserves are assessed to each parcel within the District proportionate to the parcel’s special benefits.

For the purposes of this Report, the word “parcel” refers to an individual property assigned its own Assessor Parcel Number (“APN”) by the County of Sutter (“County”) Assessor’s Office. The County Auditor/Controller uses APNs and specific fund numbers to identify properties assessed for special district benefit assessments on the tax roll.

Pursuant to Chapter 3, beginning with Section 22620 of the 1972 Act, the City Council shall conduct a noticed annual public hearing to consider all public comments and written protests regarding the District. Following the annual public hearing and review of the Report, the City Council may order amendments to the Report or confirm the Report as submitted. Following final approval of the Report and confirmation of the assessments contained therein, the City Council will by resolution: order the improvements to be made and confirm the levy and collection of assessments pursuant to Chapter 4, Article 1, beginning with Section 22640 of the 1972 Act. The assessment rate and method of apportionment described in this Report as approved or modified by the City Council defines the assessments to be applied to each parcel within the District for Fiscal Year 2025/2026.

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2025/2026 Lighting and Landscape Maintenance District No. 5 Page 2 of 23 The assessments as approved will be submitted to the County Auditor/Controller to be included on the property tax roll for each parcel within the District. If any parcel submitted for collection is identified by the County Auditor/Controller to be an invalid parcel number for the current fiscal year, a corrected parcel number and/or new parcel numbers will be identified and resubmitted to the County. The assessment amount to be levied and collected for the resubmitted parcel or parcels shall be based on the method of apportionment and assessment rate contained in this Report as approved by the City Council.

B. COMPLIANCE WITH CURRENT LEGISLATION
On November 6, 1996, California voters approved Proposition 218 by a margin of

56.5% to 43.5%. All assessments described in this Report and approved by the City Council are prepared in accordance with the Act and are in compliance with the provisions of the California Constitution Article XIIID (Proposition 218).

Pursuant to the California Constitution Article XIIID Section 5, certain existing assessments are exempt from the substantive and procedural requirements of Article XIIID Section 4 and property owner balloting for the assessments is not required until such time that the assessments are increased. Specifically, the City determined that all improvements and the annual assessments originally established for the District were part of the conditions of property development and approved by the original property owner (developer). As such, pursuant to Article XIIID Section 5(b), all the property owners approved the existing District assessments at the time the assessments were created (originally imposed pursuant to a 100% landowner petition). Therefore, the pre-existing assessment amounts are exempt from the procedural requirements Article XIIID Section 4.

The District has been formed pursuant to the Landscaping and Lighting Act of 1972, Part 2 of Division 15 of the California Streets and Highways Code.

Pursuant to the Act, an annual Public Hearing is conducted by the City Council to accept property owner and public comments, to review the Engineer’s Annual Levy Report prior to approving the annual assessments to be levied on the County tax rolls. The assessments described in this Report have been prepared in accordance with the Act.

The City affirms that the assessments contained in this report were imposed in accordance with a consent and waiver by 100% of the property owners as part of the original development approval for the properties within the District. Therefore, the City has determined that pursuant to Article XIIID Section 5(b) the maximum assessment previously approved and levied for this District prior to the passage of Proposition 218 are considered exempt, provided the assessments are not increased above these previously approved maximum assessment rates.

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2025/2026 Lighting and Landscape Maintenance District No. 5 Page 3 of 23 The proposed annual levy of assessments for fiscal year commencing July 1, 2025 and ending June 30, 2026 (Fiscal Year 2025/2026) as described in this Report have been prepared and made pursuant to the provisions of the 1972 Act and are consistent with the assessments previously approved and adopted by the City Council. The assessments described herein for Fiscal Year 2025/2026 do not exceed the maximum assessment rates authorized and are therefore in compliance with the provisions of the California Constitution Article XIIID.

II. PLANS AND SPECIFICATIONS
A. DESCRIPTION OF THE DISTRICT
The District is comprised of twelve distinct zones within the City, as shown on the Assessment Diagrams on file with the City Clerk, each receiving different levels of benefit from the District improvements. The primary distinction between zones of benefit in the same subdivision is whether or not the zone lots or parcels are in close enough proximity to receive special benefit from street trees.

The Zone of Benefit A (“Zone A”) is comprised of 32 assessable lots located in South Park Village. The Zone of Benefit B (“Zone B”) is comprised of 350 assessable lots located in South Park Village, Rai Estates, Sutter Cottages, Phillips Estates, Garden Gate Estates and Fletcher Place. The Zone of Benefit C (“Zone C”) is comprised of 766 assessable lots located in Wheeler Estates, Graystone Manor, Hillcrest Courtyard, Onstott Estates, Walnut Glen Units 1 & 2, Almond Grove Units 1, 2 & 3, Diamond Pointe, Bay Drive Estates 2, Siena and Siena Estates West, Hooper Ranch Estates Phase 2 and Henson Ranch, Phase

1. The Zone of Benefit D (“Zone D”) is comprised of 62 assessable lots located in Walton Station. The Zone of Benefit E (“Zone E”) is comprised of 2 assessable lots located in Walton Station. The Zone of Benefit F (“Zone F”) is comprised of 23 assessable lots located in Park Vista. The Zone of Benefit G (“Zone G”) is comprised of 14 assessable lots located in Park Vista. The Zone of Benefit H (“Zone H”) is comprised of 151 assessable lots located in Phalla Estates, Daytona Estates, Hetherington Place, Hampton Court, Sanborn Parcel Map, New Haven Apartments and Faith Court Subdivision. The Zone of Benefit I (“Zone I”) is comprised of 237 assessable lots located in Masera Ranch Subdivision No. 2, and Shankar Village. The Zone of Benefit J (“Zone J”) is comprised of 448 assessable lots located in Sutter Butte Estates, Units 1 & 2, North/South Butte Village, Signature Estates, Summerhill Estates, East Sanborn Estates, Inglerock Estates, Westbrook, Rollingrock Estates, Westside Estates, Karnegis Estates 2 and Hooper Ranch Estates 1. The Zone of Benefit K (“Zone K”) is comprised of 1,348 assessable lots located in Hunji Village 1 & 2, Franklin Road Estates, Canterbury Estates 2, 3 & 4, Teal Hollow 1, Domain Estates, Temple Village, Del Monte Ranch, Bridge Street, Canterbury and North Canterbury Estates, Walnut Park, River Valley, North Canterbury Estates 2, Valencia Estates, Dunn Ranch

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2025/2026 Lighting and Landscape Maintenance District No. 5 Page 4 of 23 Estates, Unit 1 and Domain Estates, Unit 3. The Zone of Benefit L (“Zone L”) is comprised of 27 assessable lots located in Richland Ranch.

B. DESCRIPTION OF THE IMPROVEMENTS
The Lighting and Landscaping design standard, for all new subdivisions in the district, for each zone of benefit is as follows:

Zone A & B improvements include the ongoing maintenance and servicing of eight (8) 70-watt street lights, and the wall and landscape strip along Bogue Road. In addition, the Zone A parcels have front footage on streets with street trees and therefore provide for the maintenance of 63 interior street trees.

Zone C improvements include the ongoing maintenance and servicing of five (5) 70-watt street lights, two (2) 100-watt street lights, three (3) 35-watt street lights and 78 street trees. Also funded by Zone C is the maintenance and servicing to landscaping strips, planters, and irrigation systems, street end barricades and associated chain link fencing, detention ponds and associated slide gates, and any related appurtenances for the foregoing items.

Zone D and E improvements include the ongoing maintenance and servicing of fifteen (15) 70-watt street lights, two (2) 100-watt street lights, and the wall and landscape strip along Walton Avenue. In addition, the Zone D parcels have front footage on streets with street trees and therefore provide for the maintenance of 102 interior street trees.

Zone F and G improvements include the ongoing maintenance and servicing of eight (8) 70-watt street lights, and one (1) 100-watt street light. In addition, the Zone F parcels have front footage on streets with street trees and therefore provide for the maintenance of 36 interior street trees.

Zone H improvements include the ongoing maintenance and servicing of seven (7) 70-watt street lights.

Zone I improvements include the ongoing maintenance and servicing of thirtyseven (37) 70-watt street lights, one (1) 100-watt street light, twelve (12) trees and the wall and landscape strip along Lincoln Road.

Zone J improvements include the ongoing maintenance and servicing of twenty (20) 70-watt street lights, two (2) 100-watt street lights and 172 street trees.

Zone K improvements include the ongoing maintenance and servicing of fortyseven (47) 70-watt street lights, four (4) 100-watt street lights, 334 street trees, the wall and landscape strip along Franklin and Harding Road and Tuly Parkway, and the landscape strips and planters along Elmer Road. Also funded by Zone K is the maintenance and replacement of barricades and associated chain link fencing.

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2025/2026 Lighting and Landscape Maintenance District No. 5 Page 5 of 23 Zone L improvements include the ongoing maintenance and servicing of nine (9) 100-watt street lights, the landscape entrance to Richland Ranch, and the wall and landscape strip for Richland Ranch.

Provisions of the 1972 Act
As generally defined, the improvements and the associated assessments for any District formed pursuant to the 1972 Act may include one or any combination of the following:
1) The installation or planting of landscaping.
2) The installation or construction of statuary, fountains, and other ornamental structures and facilities.
3) The installation or construction of public lighting facilities, including, but not limited to streetlights and traffic signals.
4) The installation or construction of any facilities which are appurtenant to any of the foregoing or which are necessary or convenient for the maintenance or servicing thereof; including but not limited to, grading, removal of debris, the installation or construction of curbs, gutters, walls, sidewalks, or paving, or water, irrigation, drainage, or electrical facilities. 5) The installation of park or recreational improvements including, but not limited to the following:
a) Land preparation, such as grading, leveling, cutting and filling, sod, landscaping, irrigation systems, sidewalks, and drainage. b) Lights, playground equipment, play courts and public restrooms. 6) The maintenance or servicing, or both, of any of the foregoing including the furnishing of services and materials for the ordinary and usual maintenance, operation, and servicing of any improvement, including, but not limited to:
a) Repair, removal, or replacement of all or any part of any improvements.
b) Grading, clearing, removal of debris, the installation, repair or construction of curbs, gutters, walls, sidewalks, or paving, or water, irrigation, drainage, or electrical facilities.
c) Providing for the life, growth, health, and beauty of landscaping, including cultivation, irrigation, trimming, spraying, fertilizing, or treating for disease or injury.
d) The removal of trimmings, rubbish, debris, and other solid waste. e) The cleaning, sandblasting, and painting of walls and other improvements to remove or cover graffiti.

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2025/2026 Lighting and Landscape Maintenance District No. 5 Page 6 of 23 f) Electric current or energy, gas, or other agent for the lighting or operation of any other improvements.
g) Water for the irrigation of any landscaping, the operation of any fountains, or the maintenance of any other improvements. 7) The acquisition of land for park, recreational or open-space purposes, or the acquisition of any existing improvement otherwise authorized by the 1972 Act.
8) Incidental expenses associated with the improvements including, but not limited to:
a) The cost of preparation of the report, including plans, specifications, estimates, diagram, and assessment.
b) The costs of printing, advertising, and the publishing, posting and mailing of notices.
c) Compensation payable to the County for collection of assessments. d) Compensation of any engineer or attorney employed to render services.
e) Any other expenses incidental to the construction, installation, or maintenance and servicing of the improvements.
f) Costs associated with any elections held for the approval of a new or increased assessment.

III. METHOD OF APPORTIONMENT
A. GENERAL
The 1972 Act permits the establishment of assessment districts by agencies for the purpose of providing certain public improvements which include the construction, maintenance and servicing of public lights, landscaping and appurtenant facilities. The 1972 Act further requires that the cost of these improvements be levied according to benefit rather than assessed value:
“The net amount to be assessed upon lands within an assessment district may be apportioned by any formula or method which fairly distributes the net amount among all assessable lots or parcels in proportion to the estimated benefits to be received by each such lot or parcel from the improvements.”
The formula used for calculating assessments in the District therefore reflects the composition of the parcels, and the improvements and services provided, to fairly apportion the costs based on estimated benefit to each parcel.

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2025/2026 Lighting and Landscape Maintenance District No. 5 Page 7 of 23 In addition, pursuant to Article XIIID Section 4, a parcel’s assessment may not exceed the reasonable cost of the proportional special benefit conferred on that parcel and provides that only special benefits are assessable and the District must separate the general benefits from the special benefits.

B. BENEFIT ANALYSIS
Each of the improvements and the associated costs has been carefully reviewed and the corresponding assessments have been proportionately spread to each parcel based on special benefits received from the improvements. The installation of the improvements was part of the conditions of property development. The property owners approved the corresponding assessments for the ongoing maintenance and servicing of the improvements through a property owner protest ballot.

Special Benefits — The method of apportionment (assessment methodology) is based on the premise that each of the assessed parcels within the District receives benefit from the improvements maintained and financed by annual assessments. Specifically, the assessments are for the maintenance of local street lighting and landscaped improvements installed as part of the original development. The desirability and security of properties within the District are enhanced by the presence of street lighting and well-maintained landscaping in close proximity to those properties.

The special benefits associated with the local landscaping improvements are specifically:
 Enhanced desirability of properties through association with the improvements.
 Improved aesthetic appeal of properties within the Zones providing a positive representation of the area.
 Enhanced adaptation of the urban environment within the natural environment from adequate green space and landscaping.
 Environmental enhancement through improved erosion resistance, and dust and debris control.
 Increased sense of pride in ownership of property within the District resulting from well-maintained improvements associated with the properties.
 Reduced criminal activity and property-related crimes (especially vandalism) against properties in the District through well-maintained surroundings and amenities including abatement of graffiti.  Enhanced environmental quality of the parcels within the Zones by moderating temperatures, providing oxygenation and attenuating noise.

The special benefits of street lighting are the convenience, safety, and security of property, improvements, and goods. Specifically:

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2025/2026 Lighting and Landscape Maintenance District No. 5 Page 8 of 23  Enhanced deterrence of crime and to aid police protection.  Increased nighttime safety on roads and highways.
 Improved ability of pedestrians and motorists to see.  Improved ingress and egress to property.
 Reduced vandalism and other criminal acts and damage to improvements or property.
 Improved traffic circulation and reduced nighttime accidents and personal property loss.
 Increased promotion of business during nighttime hours in the case of commercial properties.

All of the preceding special benefits contribute to a specific enhancement and desirability of each of the assessed parcels within the District.

General Benefits - the improvements to be provided and maintained by the District are a direct result of property development within the District and would otherwise not be required or necessary. Developers typically install local improvements to enhance the marketability and value of properties within the development and/or as conditions of development. In either case, the improvements are clearly installed for the benefit of the properties being developed and not for the benefit of surrounding properties outside the District boundaries. Although local development improvements (by virtue of their location) may be visible to surrounding properties, any benefit to surrounding properties is incidental and cannot be considered a direct and special benefit. Furthermore, most developments within the City typically have various landscaping and lighting improvements specifically associated with their development and these improvements are funded by properties within those developments.

At the time of formation of the Assessment District, the majority of the benefit was special, and there was a small general benefit. The engineer of record between Fiscal Year 2012/2013 and Fiscal Year 2015/2016, further quantified this small general benefit.

The specific language from the most recent Engineer’s Report used to describe General Benefit is as follows:

The maintenance and servicing of these improvements is also partially refunded, directly and indirectly from other sources including Yuba City, Sutter County and the State of California. This funding comes in the form of grants, development fees, special programs, and general funds, as well as direct maintenance and servicing of facilities (e.g. curbs, gutters, streets, drainage systems, etc.) This funding from other sources more

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2025/2026 Lighting and Landscape Maintenance District No. 5 Page 9 of 23 than compensates for general benefits, if any, received by the properties within the Assessment District.

The General Benefits from this assessment may be quantified as illustrated in the following table.

Benefit Factor Relative
Weight
General Benefit
Contribution
Relative
General
Benefit
Creation of parcels 90 0% 0
Extention of recreation area 2 10% 0.2
Proximity to improved parks and recreation facilities 2 10% 0.2 Access to improved parks, open space and rec areas 2 10% 0.2 Improved views 2 10% 0.2
Improved nighttime visibility and safety from streetlights 2 20% 0.4 Totals 100 1.2
Total Calculated General Benefit 1.2%
As a result, Yuba City will contribute at least 1.2% of the total budget from sources other than the assessment. This contribution offsets any general benefits from the Assessment Services.

This general benefit contribution is the sum of the following components:

Yuba City owns, maintains, rehabilitates and replaces curb and gutter along the border of the Assessment District improvements. This curb and gutter serves to support, contain, retain, manage irrigation flow and growth, and provide a boundary for the improvements. The contribution from the City towards general benefit from the maintenance, rehabilitation and replacement of the curb and gutter is conservatively estimated to be 1%.

Yuba City owns and maintains a storm drainage system along the border of the Assessment District improvements. This system serves to prevent flooding and associated damage to the improvements, and manage urban runoff including local pollutants loading from the improvements. The contribution from the City towards general benefit from the maintenance, and operation of the local storm drainage system is conservatively estimated to be 1%.

Yuba City owns and maintains local public streets along the border of the Assessment District improvements. These public streets provide access to the improvements for its enjoyment as well as efficient maintenance. The contribution from the City towards general benefit from the maintenance of local public streets is conservatively estimated to be 1%.

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2025/2026 Lighting and Landscape Maintenance District No. 5 Page 10 of 23 The value of the construction of the improvements can be quantified and monetized as an annuity. Since this construction was performed and paid for by non-assessment funds, this “annuity” can be used to offset general benefit costs, and is conservatively estimated to contribute 25%.

Therefore, the total General Benefit is conservatively quantified at 1.2%, which is more than offset by the total non-assessment contribution towards general benefit of 28%. (1)
C. ASSESSMENT METHODOLOGY
For each of the zones of benefit, the level of special benefit received by each parcel in the zone is considered to be equal. Therefore, the estimated annual costs of the improvements for each zone of benefit are determined separately and are apportioned equally to all parcels, developed or undeveloped, within each zone of benefit.

D. ASSESSMENT RANGE FORMULA
Any new or increase in assessments require certain noticing and meeting requirements by law. Prior to the passage of Proposition 218, legislative changes in the Brown Act defined the definition of “new or increased assessment” to exclude certain conditions. These conditions included “any assessment that does not exceed an assessment formula or range of assessments previously adopted by the agency or approved by the voters in the area where the assessment is imposed.” This definition and conditions were later confirmed through SB919 (Proposition 218 implementation statutes).

The purpose of establishing an assessment range formula is to provide for reasonable increases and inflationary adjustment to annual assessments without requiring costly noticing and mailing procedures, which could add to the District costs and assessments.

Generally, if the proposed annual assessment (levy per unit or rate) for the current fiscal year is less than or equal to the “Maximum Assessment” (or “Adjusted Maximum Assessment”), then the proposed annual assessment is not considered an increased assessment. The Maximum Assessment is equal to the initial Assessment approved by property owners adjusted annually by the following criteria:
1) Each fiscal year, the Maximum Assessment will be recalculated. 2) The new adjusted Maximum Assessment for the year represents the prior year’s Maximum Assessment adjusted by the percentage change from the previous year to the current year based on the “All Urban Consumers” Consumer Price Index, US City Average (CPI), as compiled by the United (1) SCI Consulting Group (September 2015). City of Yuba City Landscape Maintenance Assessment District No. 5 Engineer’s Report, Fiscal Year 2015/2016. pgs 22-25.

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2025/2026 Lighting and Landscape Maintenance District No. 5 Page 11 of 23 States Department of Labor Statistics. Effective Fiscal Year 2017/2018, the CPI month for annual adjustment has changed to January. 3) The Maximum Assessment is adjusted each year independently from the annual assessment. While the actual amount assessed may fluctuate each year, the maximum will continue to be increased and in any given year, the assessment may be applied at the Maximum Assessment.

The Maximum Assessment is adjusted annually and is calculated independently of the District’s annual budget and proposed annual assessment. Any proposed annual assessment (rate per equivalent dwelling unit) less than or equal to this Maximum Assessment is not considered an increased assessment, even if the proposed assessment is greater than the assessment applied in the prior fiscal year. The City Council may reduce or freeze the Maximum Assessment at any time by amending the Engineer’s Annual Report.

Although the Maximum Assessment will normally increase each year, the actual District assessments may remain virtually unchanged. The Maximum Assessment adjustment is designed to establish a reasonable limit on District assessments. The Maximum Assessment calculated each year does not require or facilitate an increase to the annual assessment and neither does it restrict assessments to the adjustment maximum amount. If the budget and assessments for the fiscal year does not require an increase, or the increase is less than the adjusted Maximum Assessment, then the required budget and assessment may be applied without additional property owner balloting. If the budget and assessments calculated requires an increase greater than the adjusted Maximum Assessment, then the assessment is considered an increased assessment. To impose an increased assessment, the City Council must comply with the provisions of Article XIIID Section 4(c) of the California Constitution, which requires a public hearing and certain protest procedures including mailed notice of the public hearing and property owner protest balloting.

Property owners through the balloting process must approve the proposed assessment increase. If the proposed assessment is approved, then a new Maximum Assessment is established for the District. If the proposed assessment is not approved, the City Council may not levy an assessment greater than the adjusted Maximum Assessment previously established for the District.

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2025/2026 Lighting and Landscape Maintenance District No. 5 Page 12 of 23 IV. DISTRICT BUDGET FY 2025/2026
The following provides the proposed budget and associated increased maximum assessment commencing in Fiscal Year 2025/2026. This budget includes the City’s estimate of anticipated expenditures, deficits, surpluses, revenues, and reserve fund balances associated with providing appropriate and adequate annual maintenance and operation of the improvements associated with each zone. The resulting maximum assessment rate established for each zone is based on the budget information presented herein and shall be used to calculate each parcel’s proportional assessment obligation in accordance with the method of apportionment outlined in this Report.

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2025/2026 Lighting and Landscape Maintenance District No. 5 Page 13 of 23 Zone 5C_10 Zone 5H_9

DIRECT COSTS
Heat/Power Utility $120.00 $47.93 $87.61 $15.79 $158.03 $5.10 $0.00 $0.00 $0.00 $0.00 $34.61 $0.00 $301.14 $419.22 $16.82 $0.00 $905.10 Street Lights Power Utility 0.00 3,818.03 22,028.72 3,971.28 982.14 31.68 194.64 118.47 1,871.58 25.12 4,784.27 7,445.53 41,453.44 17,508.98 702.52 0.00 63,482.96 Professional Services 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Spec O&M Weed Abatement 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 9,373.89 376.11 0.00 9,750.00 Spec O&M Landscape 1,800.00 10,700.00 23,723.24 4,276.76 3,779.17 121.91 0.00 0.00 0.00 0.00 13,905.00 19,776.00 65,582.08 187,477.74 7,522.26 1,874.40 274,956.48 Water Utility 213.00 1,682.70 727.75 131.20 513.80 16.57 0.00 0.00 0.00 0.00 2,113.07 879.69 4,382.07 43,264.09 1,735.91 1,031.00 52,308.77 Materials & Supplies 0.00 48.99 194.90 35.14 1,094.65 35.31 721.61 439.24 0.00 0.00 1,341.90 3,195.00 7,057.76 480.71 19.29 0.00 7,606.75 LMD Lights 1,053.00 4,740.00 16,062.64 2,895.73 1,404.32 117.03 702.16 468.11 3,464.31 46.50 3,861.89 14,394.32 43,417.00 39,942.37 1,602.63 819.00 91,574.00 Landscape Labor 0.00 3,567.00 22,698.96 4,092.11 1,489.56 0.00 776.25 0.00 0.00 0.00 4,049.08 15,441.05 48,547.00 54,581.02 2,189.98 0.00 108,885.00 Direct Costs Subtotal $3,186.00 $24,604.64 $85,523.81 $15,418.01 $9,421.68 $327.60 $2,394.66 $1,025.82 $5,335.89 $71.62 $30,089.82 $61,131.59 $210,740.49 $353,048.03 $14,165.51 $3,724.40 $609,469.07 ADMINISTRATION COSTS City Administration Costs $512.00 $5,598.00 $8,795.78 $1,585.68 $991.76 $31.99 $367.91 $223.95 $1,988.81 $26.70 $3,791.07 $6,734.35 $24,538.00 $15,443.36 $619.64 $432.00 $47,143.00 Willdan Financial Services Administration Fees 51.55 360.85 933.10 168.22 112.75 3.64 25.61 15.59 224.62 3.01 428.48 757.05 2,672.06 1,239.04 49.71 30.93 4,404.14 County Administration Fee 9.60 105.00 194.70 35.10 18.60 0.60 6.90 4.20 44.70 0.60 71.10 134.40 510.90 388.80 15.60 8.10 1,038.00 Miscellaneous Administration Expenses 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Administrative Costs Subtotal $573.15 $6,063.85 $9,923.58 $1,789.00 $1,123.11 $36.23 $400.42 $243.73 $2,258.13 $30.31 $4,290.65 $7,625.80 $27,720.96 $17,071.19 $684.96 $471.03 $52,585.14 LEVY BREAKDOWN Total Direct and Admin. Costs $3,759.15 $30,668.49 $95,447.39 $17,207.00 $10,544.79 $363.83 $2,795.08 $1,269.56 $7,594.01 $101.93 $34,380.47 $68,757.39 $238,461.45 $370,119.23 $14,850.46 $4,195.43 $662,054.21 Operating Reserve Collection 5,181.35 856.92 19,612.97 1,614.20 4,121.93 0.00 1,516.77 0.00 0.00 92.89 0.00 7,374.66 34,333.42 15,121.13 606.71 0.00 56,099.53 Capital Reserve Collection 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Levy Breakdown Subtotal $8,940.50 $31,525.41 $115,060.35 $18,821.20 $14,666.72 $363.83 $4,311.85 $1,269.56 $7,594.01 $194.83 $34,380.47 $76,132.05 $272,794.87 $385,240.35 $15,457.17 $4,195.43 $718,153.74

LEVY ADJUSTMENTS
Operating Reserve Contribution $0.00 $0.00 $0.00 $0.00 $0.00 ($140.25) $0.00 ($292.37) ($662.33) $0.00 ($12,313.65) $0.00 ($13,408.60) 0.00 $0.00 ($7.43) ($13,416.03) Capital Reserve Contribution 0.00 0.00 0.00 (5,098.35) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 (5,098.35) 0.00 0.00 0.00 (5,098.35) Additional City Contribution 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Estimated Interest Earnings (693.50) (336.91) (1,478.58) (266.55) (166.72) (5.38) (61.85) (37.65) (334.32) (4.49) (637.28) (1,132.05) (4,124.86) (670.62) (26.91) 0.00 (5,852.80) Rounding Adjustment 0.04 (3.50) (6.77) (1.30) (0.68) 0.00 (0.06) (0.14) 0.00 (0.02) 0.00 (4.80) (13.77) 5.31 0.21 (0.30) (12.01) Levy Adjustments Subtotal ($693.46) ($340.41) ($1,485.35) ($5,366.20) ($167.40) ($145.63) ($61.91) ($330.16) ($996.65) ($4.51) ($12,950.93) ($1,136.85) ($22,645.58) ($665.31) ($26.70) ($7.73) ($24,379.19) BALANCE TO LEVY $8,247.04 $31,185.00 $113,575.00 $13,455.00 $14,499.32 $218.20 $4,249.94 $939.40 $6,597.36 $190.32 $21,429.54 $74,995.20 $250,149.29 $384,575.04 $15,430.48 $4,187.70 $693,774.54

OPERATING RESERVE
Estimated Balance at June 30, 2025 $15,675.08 $13,845.52 $59,542.99 $10,734.25 $5,688.24 $183.49 $2,110.15 $1,284.44 $13,670.12 $183.49 $21,743.74 $41,102.10 $156,243.01 $168.43 $220,808.42 FY2025/2026 Collection/(Contribution) 5,181.35 856.92 19,612.97 1,614.20 4,121.93 (140.25) 1,516.77 (292.37) (662.33) 92.89 (12,313.65) 7,374.66 20,924.82 (7.43) 42,683.50 Transfer to/from Capital Improvement Reserve (11,000.00) 0.00 (1,942.94) (350.27) (185.61) (5.99) (68.86) (41.91) (446.07) (5.99) (709.52) (1,341.20) (5,098.35) 0.00 (16,098.35) Estimated Balance at June 30, 2026 $9,856.43 $14,702.44 $77,213.02 $11,998.19 $9,624.55 $37.25 $3,558.07 $950.16 $12,561.72 $270.40 $8,720.58 $47,135.56 $172,069.48 $161.00 $247,393.57

CAPITAL IMPROVEMENT RESERVE
Estimated Balance at June 30, 2025 $19,000.00 $3,000.00 $19,054.61 $3,435.11 $1,820.32 $58.72 $675.28 $411.04 $4,374.63 $58.72 $6,958.31 $13,153.26 $50,000.00 $0.00 $72,000.00 FY2025/2026 Collection/(Contribution) 0.00 0.00 0.00 (5,098.35) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 (5,098.35) 0.00 (5,098.35) Transfer to/from Operating Reserve 11,000.00 0.00 1,942.94 350.27 185.61 5.99 68.86 41.91 446.07 5.99 709.52 1,341.20 5,098.35 0.00 16,098.35 Estimated Balance at June 30, 2026 $30,000.00 $3,000.00 $20,997.55 ($1,312.96) $2,005.93 $64.71 $744.14 $452.95 $4,820.70 $64.71 $7,667.83 $14,494.46 $50,000.00 $0.00 $83,000.00

DISTRICT STATISTICS
Total Parcels 32 350 649 117 62 2 23 14 149 2 237 448 1,703 1,296 52 27 3,460 Total Parcels Levied 32 350 649 117 62 2 23 14 149 2 237 448 1,703 1,296 52 27 3,460 Total EBU 32.00 350.00 649.00 117.00 62.00 2.00 23.00 14.00 153.00 2.00 237.00 448.00 1,707.00 1,296.00 52.00 27.00 3,464.00 Levy per EBU (2025/2026) $257.72 $89.10 $175.00 $115.00 $233.86 $109.10 $184.78 $67.10 $43.12 $95.16 $90.42 $167.40 $296.74 $296.74 $155.10 Maximum Levy per EBU - 2024/2025 $257.71 $86.51 $186.77 $120.98 $256.47 $105.92 $208.39 $65.16 $41.87 $92.39 $87.79 $235.22 $332.80 $439.10 $155.12 CPI Increase per EBU (3.00%) $7.73 $2.60 $5.61 $3.63 $7.70 $3.18 $6.26 $1.95 $1.25 $2.78 $2.63 $7.06 $9.99 $13.18 $4.65 Maximum Levy per EBU - 2025/2026 $265.44 $89.11 $192.38 $124.61 $264.17 $109.10 $214.65 $67.11 $43.12 $95.17 $90.42 $242.28 $342.79 $452.28 $159.77 Maximum Levy Amount - 2025/2026 $8,494.08 $31,188.50 $124,854.62 $14,579.37 $16,378.54 $218.20 $4,936.95 $939.54 $6,597.36 $190.34 $21,429.54 $108,541.44 $298,665.90 $444,255.84 $23,518.56 $4,313.79 $810,436.67 $34,876.38
15,727.84

0.00 0.00
$0.00

0.00 $0.00
$50,604.22
Zone 5A Zone 5B Zone 5L Zone 5E Zone 5K_1-17 Zone 5F Zone 5G Zone 5K_18 Zone 5H_1-8 Total Total
BUDGET ITEM Zone 5C_1-9 Zone 5D Zone 5I Zone 5J Zone 5C-5J

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2025/2026 Lighting and Landscape Maintenance District No. 5 Page 14 of 23 Appendix A - DISTRICT BOUNDARY MAPS
The original assessment diagrams and tract maps for the District were previously approved and submitted to the City in the format required by the 1972 Act. These diagrams are on file in the Office of the City Clerk and by reference are made part of this Report.

The following are reproductions of the County Assessor’s Parcel Map associated with each subdivision and Zone.

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2025/2026 Lighting and Landscape Maintenance District No. 5 Page 15 of 23 Yuba City Landscape Maintenance District No. 5

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2025/2026 Lighting and Landscape Maintenance District No. 5 Page 16 of 23 Yuba City Landscape Maintenance District No. 5

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2025/2026 Lighting and Landscape Maintenance District No. 5 Page 17 of 23 Yuba City Landscape Maintenance District No. 5

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2025/2026 Lighting and Landscape Maintenance District No. 5 Page 18 of 23 Yuba City Landscape Maintenance District No. 5

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2025/2026 Lighting and Landscape Maintenance District No. 5 Page 19 of 23 Yuba City Landscape Maintenance District No. 5

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2025/2026 Lighting and Landscape Maintenance District No. 5 Page 20 of 23 Yuba City Landscape Maintenance District No. 5

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2025/2026 Lighting and Landscape Maintenance District No. 5 Page 21 of 23 Yuba City Landscape Maintenance District No. 5

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2025/2026 Lighting and Landscape Maintenance District No. 5 Page 22 of 23 Yuba City Landscape Maintenance District No. 5

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2025/2026 Lighting and Landscape Maintenance District No. 5 Page 23 of 23 Appendix B - 2025/2026 ASSESSMENT ROLL
Parcel identification, for each lot or parcel within the District, shall be the parcel as shown on the Sutter County Assessor's map for the year in which this Report is prepared.

A listing of parcels assessed within this District, along with the assessment amounts, is included on the following pages. If any parcel submitted for collection is identified by the County Auditor/Controller to be an invalid parcel number for the current fiscal year, a corrected parcel number and/or new parcel numbers will be identified and resubmitted to the County Auditor/Controller. The assessment amount to be levied and collected for the resubmitted parcel or parcels shall be based on the method of apportionment and assessment rate approved in this Report. Therefore, if a single parcel has changed to multiple parcels, the assessment amount applied to each of the new parcels shall be recalculated and applied according to the approved method of apportionment and assessment rate rather than a proportionate share of the original assessment.

Non-assessable lots or parcels include areas of public streets and other roadways (typically not assigned an APN by the County); dedicated public easements, open space areas and rights-of-ways including public greenbelts and parkways; utility rightsof-ways; common areas; landlocked parcels, small parcels vacated by the County, bifurcated lots, and any other property that cannot be developed or has specific development restrictions. These types of parcels are considered to receive little or no benefit from the improvements and are therefore exempted from assessment.

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Lighting and Landscape Maintenance District No. 6 Page 1 of 17

City of Yuba City

Lighting and Landscape
Maintenance District No. 6
(Zones of Benefit A_1, A_2 & A_3
and
Zones of Benefit B_1, B_2, B_3, B_4, B_5, B_6, B_7, B_8, B_9, B_10, B_12, B_13, B_14, B_15
and
Zone of Benefit C_1)

2025/2026 ENGINEER’S ANNUAL LEVY REPORT

Initiation Meeting: June 17, 2025
Intent Meeting: July 1, 2025
Public Hearing: July 15, 2025
27368 Via Industria
Suite 200
Temecula, CA 92590
T 951.587.3500 | 800.755.6864
F 951.587.3510
www.willdan.com

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ENGINEER'S REPORT AFFIDAVIT
City of Yuba City
Sutter County, State of California
Yuba City Lighting and Landscape Maintenance District No. 6 This Report describes the District including the improvements, budgets, parcels and assessments to be levied for Fiscal Year 2025/2026, as they existed at the time of the passage of the Resolution of Intention. Reference is hereby made to the Sutter 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 ______________, 2025.

Willdan Financial Services
Assessment Engineer
By: ________________________________
Tony Thrasher
Principal Consultant
District Administration Services
By: ________________________________
Tyrone Peter
PE # C 81888

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TABLE OF CONTENTS
I. OVERVIEW 1
A. INTRODUCTION 1
B. COMPLIANCE WITH CURRENT LEGISLATION 2
II. PLANS AND SPECIFICATIONS 3
A. DESCRIPTION OF THE DISTRICT 3
B. DESCRIPTION OF THE IMPROVEMENTS 5
III. METHOD OF APPORTIONMENT 7
A. BENEFIT ANALYSIS 7
B. ASSESSMENT METHODOLOGY 11
C. ASSESSMENT RANGE FORMULA 11
IV. DISTRICT BUDGET FY 2025/2026 13
APPENDIX A - DISTRICT BOUNDARY MAPS 15
APPENDIX B - 2025/2026 ASSESSMENT ROLL 17

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2025/2026 Lighting and Landscape Maintenance District No. 6 Page 1 of 17 I. OVERVIEW
A. INTRODUCTION
The City of Yuba City (“City”) annually levies and collects special assessments in order to maintain the lighting and landscape areas adjacent to the subdivisions in the zones of benefit as shown on the assessment diagrams for the Yuba City Lighting and Landscape Maintenance District No. 6 (“District”) on file with the City Clerk. The District is annually levied pursuant to the Landscape and Lighting Act of 1972, Part 2 of Division 15 of the California Streets and Highways Code (“1972 Act”). The District assessments were approved by the property owners of record through a protest ballot proceeding at the time the District was formed in compliance with the substantive and procedural requirements of the California Constitution Article XIIID (“Article XIIID”).

This Engineer’s Annual Levy Report (“Report”) has been prepared in accordance with the provisions of Chapter 3, Section 22622 of the 1972 Act. This Report describes the District, the improvements therein, any annexations or other modifications to the District including any substantial changes to the improvements, the method of apportionment, the boundaries of the District, and financial information including the district budgets and proposed annual assessments for Fiscal Year 2025/2026. The proposed assessments are based on the historic and estimated costs to maintain the improvements that provide a direct and special benefit to properties within the District. The costs of improvements and the annual levy including all expenditures, deficits, surpluses, revenues, and reserves are assessed to each parcel within the District proportionate to the parcel’s special benefits.

For the purposes of this Report, the word “parcel” refers to an individual property assigned its own Assessor Parcel Number (“APN”) by the County of Sutter (“County”) Assessor’s Office. The County Auditor/Controller uses APNs and specific fund numbers to identify properties assessed for special district benefit assessments on the tax roll.

Pursuant to Chapter 3, beginning with Section 22620 of the 1972 Act, the City Council shall conduct a noticed annual public hearing to consider all public comments and written protests regarding the District. Following the annual public hearing and review of the Report, the City Council may order amendments to the Report or confirm the Report as submitted. Following final approval of the Report and confirmation of the assessments contained therein, the City Council will by resolution: order the improvements to be made and confirm the levy and collection of assessments pursuant to Chapter 4, Article 1, beginning with Section 22640 of the 1972 Act. The assessment rate and method of apportionment described in this Report as approved or modified by the City Council defines the assessments to be applied to each parcel within the District for Fiscal Year 2025/2026.

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2025/2026 Lighting and Landscape Maintenance District No. 6 Page 2 of 17 The assessments as approved will be submitted to the County Auditor/Controller to be included on the property tax roll for each parcel within the District. If any parcel submitted for collection is identified by the County Auditor/Controller to be an invalid parcel number for the current fiscal year, a corrected parcel number and/or new parcel numbers will be identified and resubmitted to the County. The assessment amount to be levied and collected for the resubmitted parcel or parcels shall be based on the method of apportionment and assessment rate contained in this Report as approved by the City Council.

B. COMPLIANCE WITH CURRENT LEGISLATION
On November 6, 1996, California voters approved Proposition 218 by a margin of

56.5% to 43.5%. All assessments described in this Report and approved by the City Council are prepared in accordance with the Act and are in compliance with the provisions of the California Constitution Article XIIID (Proposition 218).

Pursuant to the California Constitution Article XIIID Section 5, certain existing assessments are exempt from the substantive and procedural requirements of Article XIIID Section 4 and property owner balloting for the assessments is not required until such time that the assessments are increased. Specifically, the City determined that all improvements and the annual assessments originally established for the District were part of the conditions of property development and approved by the original property owner (developer). As such, pursuant to Article XIIID Section 5(b), all the property owners approved the existing District assessments at the time the assessments were created (originally imposed pursuant to a 100% landowner petition). Therefore, the pre-existing assessment amounts are exempt from the procedural requirements Article XIIID Section 4.

The District has been formed pursuant to the Landscaping and Lighting Act of 1972, Part 2 of Division 15 of the California Streets and Highways Code. Pursuant to the Act, an annual Public Hearing is conducted by the City Council to accept property owner and public comments, to review the Engineer’s Annual Levy Report prior to approving the annual assessments to be levied on the County tax rolls.

The assessments described in this Report have been prepared in accordance with the Act.

The City affirms that the assessments contained in this report were imposed in accordance with a consent and waiver by 100% of the property owners as part of the original development approval for the properties within the District. Therefore, the City has determined that pursuant to Article XIIID Section 5(b) the maximum assessment previously approved and levied for this District prior to the passage of Proposition 218 are considered exempt, provided the assessments are not increased above these previously approved maximum assessment rates.

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2025/2026 Lighting and Landscape Maintenance District No. 6 Page 3 of 17 The proposed annual levy of assessments for fiscal year commencing July 1, 2025 and ending June 30, 2026 (Fiscal Year 2025/2026) as described in this Report have been prepared and made pursuant to the provisions of the 1972 Act and are consistent with the assessments previously approved and adopted by the City Council. The assessments described herein for Fiscal Year 2025/2026 do not exceed the maximum assessment rates authorized and are therefore in compliance with the provisions of the California Constitution Article XIIID.

II. PLANS AND SPECIFICATIONS
A. DESCRIPTION OF THE DISTRICT
The District is comprised of twenty-one (21) distinct zones within the City, as shown on the Assessment Diagrams on file with the City clerk.

The Zone of Benefit A_1 (“Zone A_1”) is comprised of eleven (11) parcels, approximately 46.51 acres. Located in the River Valley and Spirit Drive Commercial areas. The Zone of Benefit A_2 (“Zone A_2”) is comprised of eight (8) parcels, approximately 18.30 acres. It is located in the Sunsweet Boulevard Area.

The Zone of Benefit A_3 (“Zone A_3”) is comprised of one hundred seventy-five (175) parcels, approximately 164.20 acres. Zone A_3 is known as the Harter Specific Plan Located south of Butte House Road between Ruth Ave and Tharp Road.

The Zone of Benefit B_1 (“Zone B_1”) is comprised of eight (8) parcels located on Tharp Road and Butte House Road. The Zone of Benefit B_2 (“Zone B_2”) is comprised of two (2) parcels with the current address of 1410 Whyler Road. The Zone of Benefit B_3 (“Zone B_3”) is comprised of three (3) parcels located on Lincoln Road and Walton Avenue.

On December 7, 2010, Zone of Benefit B_4 (“Zone B_4”) was annexed into the District to provide funding for the operation and maintenance of the street lighting system for Yuba Community College – Sutter County site located at 3301 East Onstott Frontage Road. Zone B_4 is comprised of one (1) parcel.

On January 3, 2011, Zone of Benefit B_5 (“Zone B_5”) was annexed into the District to provide funding for the operation and maintenance of the street lighting system for the Unity Estates development located along the west side of El Margarita Road. Zone B_5 is comprised of two (2) parcels.

The fiscal year 2013/2014 included the formation of two additional Zones of Benefit for District No. 6 known as Zone of Benefit B_6 and Zone of Benefit B_7. Zone of Benefit B_6 includes Parcel Number 058-020-024-000, and Zone of Benefit B_7 includes Parcel Numbers 051-540-131-000 and 051-540-132-000. The new district zone formations resulted from agreements or conditions of approval between the City and the property owners, whereby the City and property owners agreed

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2025/2026 Lighting and Landscape Maintenance District No. 6 Page 4 of 17 inclusion of the Parcels into the District to enhance benefit to parcels that are shared by parcels within the Assessment District. Following the February 19, 2013 City Resolutions calling for an assessment ballot proceeding, along with the Engineer’s Reports, the City conducted a public hearing on the proposed formations on April 16, 2013, where, upon approval of the ballots, the City submitted levies on the parcels to the County Auditor/Controller for the inclusion on the property tax roll beginning with Fiscal Year 2013/2014 and continued in future years. The ballot proceeding was pursuant to the Landscape and Lighting Act of 1972, Part 2 of Division 15 of the California Streets and Highways Code and Article XIIID of the California Constitution.

The Fiscal Year 2014/2015 included the formation of one additional Zone of Benefit for District No. 6 known as Zone of Benefit B_8. Zone of Benefit B_8 includes Parcel Numbers 052-020-028-000, 052-020-029-000, 052-020-030-000, and 052- 020-031-000. The new district zone formation resulted from agreements or conditions of approval between the City and the property owners, whereby the City and property owners agreed inclusion of the Parcels into the District to enhance benefit to parcels that are shared by parcels within the Assessment District.

Following the City Resolution calling for an assessment ballot proceeding, along with the Engineer’s Reports, the City conducted a public hearing on the proposed formations on March 17, 2015, where, upon approval of the ballots, the City received authorization to submit levies on the parcels to the County Auditor/Controller for the inclusion on the property tax roll beginning with Fiscal Year 2015/2016. The ballot proceeding was pursuant to the Landscape and Lighting Act of 1972, Part 2 of Division 15 of the California Streets and Highways Code and Article XIIID of the California Constitution.

On July 19, 2016, Zone of Benefit B_9 (“Zone B_9”) was annexed into the District to provide funding for the operation and maintenance of the street lighting system adjacent to parcel number 051-580-025-000, located at 2510 Live Oak Boulevard.

Zone B_9 is comprised of one (1) parcel.

On May 21, 2019, three Zones of Benefit were annexed into the District. They are known as Zone of Benefit B_10 (“Zone B_10”), Zone of Benefit B_12 (“Zone B_12”) and Zone of Benefit B_13 (“Zone B_13”). Zone B_10 is to provide funding for the operation and maintenance of the street lighting system adjacent to parcel numbers 052-130-048-000 (1240 Bridge St.), 052-130-047-000 (1250 Bridge St.), 052-130-046-000 (1260 Bridge St.), 052-130-045-000 (1270 Bridge St.), and 052- 130-043-000 (1280 Bridge St.), located south of Bridge Street, west of North Lawrence Avenue, and east of State Route 99. Zone B_10 is comprised of five (5) parcels. Zone B_12 is to provide funding for the operation and maintenance of the street lighting system adjacent to 770 North Walton Avenue, located north of Bridge Street, west of North Walton Avenue, and south of Sunsweet Boulevard.

Zone B_12 is comprised of seven (7) parcels. Zone B_13 is to provide funding for the operation and maintenance of the street lighting system adjacent to parcel numbers 053-050-087-000, and 053-050-088-000, located south of Lassen Boulevard, and east of Carson Drive.

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2025/2026 Lighting and Landscape Maintenance District No. 6 Page 5 of 17 On August 28, 2019, Zone of Benefit B_14 (“Zone B_14”) was annexed into the District to provide funding for the operation and maintenance of the street lighting system adjacent to parcel number 058-020-022-000, located at 362 North Walton Avenue. Zone B_14 is comprised of one (1) parcel.

On September 17, 2019, Zone of Benefit B_15 (“Zone B_15”) was annexed into the District to provide funding for the operation and maintenance of the street lighting system adjacent to parcel numbers 053-400-080-000 and 054-083-026- 000, located at 769 Garden Highway and 140 Epley Drive, respectively. Zone B_15 is comprised of two (2) parcels.

On December 9, 2020, Zone of Benefit C-1 (“Zone C_1”) was annexed into the District to provide funding for the ongoing maintenance of the shared driveway associated with the Dollar General Development at 1500 and 1510 Garden Highway (parcel numbers 054-010-057-000 and 054-010-058-000, respectively).

Zone C_1 is located north of River Oaks Drive, south of Burns Drive, and east of Garden Highway. Zone C_1 is comprised of two (2) parcels.

B. DESCRIPTION OF THE IMPROVEMENTS
Improvements for Zone A include the ongoing maintenance and servicing of sixtyeight (68) street lights, five-hundred (500) street trees and median landscaping approximately 2000’ x 11’ x .23’ in size.

Since the Assessment District was initially formed, the City replaced the street light facilities with LED lights. 70 Watt High Pressure Sodium lamps were converted to 52 Watt LED fixtures, and 100 Watt High Pressure Sodium lamps were converted to 52 Watt LED fixtures. However, the standard for commercial areas has been updated since the conversion project was implemented, and the previous LED fixture is now obsolete. Therefore, the new standard for commercial areas is a 70 Watt LED fixture, effective for Zone 6B_8.

Improvements for Zone C_1 include the shared driveway located north of River Oaks Drive, south of Burns Drive and east of Garden Highway.

Provisions of the 1972 Act
As generally defined, the improvements and the associated assessments for any District formed pursuant to the 1972 Act may include one or any combination of the following:
1) The installation or planting of landscaping.
2) The installation or construction of statuary, fountains, and other ornamental structures and facilities.
3) The installation or construction of public lighting facilities, including, but not limited to streetlights and traffic signals.

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2025/2026 Lighting and Landscape Maintenance District No. 6 Page 6 of 17 4) The installation or construction of any facilities which are appurtenant to any of the foregoing or which are necessary or convenient for the maintenance or servicing thereof; including but not limited to, grading, removal of debris, the installation or construction of curbs, gutters, walls, sidewalks, or paving, or water, irrigation, drainage, or electrical facilities. 5) The installation of park or recreational improvements including, but not limited to the following:
a) Land preparation, such as grading, leveling, cutting and filling, sod, landscaping, irrigation systems, sidewalks, and drainage. b) Lights, playground equipment, play courts and public restrooms. 6) The maintenance or servicing, or both, of any of the foregoing including the furnishing of services and materials for the ordinary and usual maintenance, operation, and servicing of any improvement, including, but not limited to:
a) Repair, removal, or replacement of all or any part of any improvements.
b) Grading, clearing, removal of debris, the installation, repair or construction of curbs, gutters, walls, sidewalks, or paving, or water, irrigation, drainage, or electrical facilities.
c) Providing for the life, growth, health, and beauty of landscaping, including cultivation, irrigation, trimming, spraying, fertilizing, or treating for disease or injury.
d) The removal of trimmings, rubbish, debris, and other solid waste. e) The cleaning, sandblasting, and painting of walls and other improvements to remove or cover graffiti.
f) Electric current or energy, gas, or other agent for the lighting or operation of any other improvements.
g) Water for the irrigation of any landscaping, the operation of any fountains, or the maintenance of any other improvements. 7) The acquisition of land for park, recreational or open-space purposes, or the acquisition of any existing improvement otherwise authorized by the 1972 Act.
8) Incidental expenses associated with the improvements including, but not limited to:
a) The cost of preparation of the report, including plans, specifications, estimates, diagram, and assessment.
b) The costs of printing, advertising, and the publishing, posting and mailing of notices.
c) Compensation payable to the County for collection of assessments.

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2025/2026 Lighting and Landscape Maintenance District No. 6 Page 7 of 17 d) Compensation of any engineer or attorney employed to render services.
e) Any other expenses incidental to the construction, installation, or maintenance and servicing of the improvements.
f) Costs associated with any elections held for the approval of a new or increased assessment.

III. METHOD OF APPORTIONMENT
A. GENERAL
The 1972 Act permits the establishment of assessment districts by agencies for the purpose of providing certain public improvements which include the construction, maintenance and servicing of public lights, landscaping and appurtenant facilities. The 1972 Act further requires that the cost of these improvements be levied according to benefit rather than assessed value:
“The net amount to be assessed upon lands within an assessment district may be apportioned by any formula or method which fairly distributes the net amount among all assessable lots or parcels in proportion to the estimated benefits to be received by each such lot or parcel from the improvements.”
The formula used for calculating assessments in the District therefore reflects the composition of the parcels, and the improvements and services provided, to fairly apportion the costs based on estimated benefit to each parcel.

In addition, pursuant to the Article XIIID Section 4, a parcel’s assessment may not exceed the reasonable cost of the proportional special benefit conferred on that parcel and provides that only special benefits are assessable and the District must separate the general benefits from the special benefits.

B. BENEFIT ANALYSIS
Each of the improvements and the associated costs has been carefully reviewed and the corresponding assessments have been proportionately spread to each parcel based on special benefits received from the improvements. The installation of the improvements was part of the conditions of property development. The property owners approved the corresponding assessments for the ongoing maintenance and servicing of the improvements through a property owner protest ballot.

Special Benefits — The method of apportionment (assessment methodology) is based on the premise that each of the assessed parcels within the District receives benefit from the improvements maintained and financed by annual assessments.

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2025/2026 Lighting and Landscape Maintenance District No. 6 Page 8 of 17 Specifically, the assessments are for the maintenance of local street lighting and landscaped improvements installed as part of the original development. The desirability and security of properties within the District are enhanced by the presence of street lighting and well-maintained landscaping in close proximity to those properties.

The special benefits associated with the local landscaping improvements are specifically:
 Enhanced desirability of properties through association with the improvements.
 Improved aesthetic appeal of properties within the Zones providing a positive representation of the area.
 Enhanced adaptation of the urban environment within the natural environment from adequate green space and landscaping.
 Environmental enhancement through improved erosion resistance, and dust and debris control.
 Increased sense of pride in ownership of property within the District resulting from well-maintained improvements associated with the properties.
 Reduced criminal activity and property-related crimes (especially vandalism) against properties in the District through well-maintained surroundings and amenities including abatement of graffiti.  Enhanced environmental quality of the parcels within the Zones by moderating temperatures, providing oxygenation and attenuating noise.

The special benefits of street lighting are the convenience, safety, and security of property, improvements, and goods. Specifically:
 Enhanced deterrence of crime and to aid police protection.  Increased nighttime safety on roads and highways.
 Improved ability of pedestrians and motorists to see.  Improved ingress and egress to property.
 Reduced vandalism and other criminal acts and damage to improvements or property.
 Improved traffic circulation and reduced nighttime accidents and personal property loss.
 Increased promotion of business during nighttime hours in the case of commercial properties.

All of the preceding special benefits contribute to a specific enhancement and desirability of each of the assessed parcels within the District.

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2025/2026 Lighting and Landscape Maintenance District No. 6 Page 9 of 17 General Benefits - the improvements to be provided and maintained by the District are a direct result of property development within the District and would otherwise not be required or necessary. Developers typically install local improvements to enhance the marketability and value of properties within the development and/or as conditions of development. In either case, the improvements are clearly installed for the benefit of the properties being developed and not for the benefit of surrounding properties outside the District boundaries. Although local development improvements (by virtue of their location) may be visible to surrounding properties, any benefit to surrounding properties is incidental and cannot be considered a direct and special benefit. Furthermore, most developments within the City typically have various landscaping and lighting improvements specifically associated with their development and these improvements are funded by properties within those developments.

At the time of formation of the Assessment District, the majority of the benefit was special, and there was a small general benefit. The engineer of record between Fiscal Year 2012/2013 and Fiscal Year 2015/2016, further quantified this small general benefit.

The specific language from the most recent Engineer’s Report used to describe General Benefit is as follows:

The maintenance and servicing of these improvements is also partially refunded, directly and indirectly from other sources including Yuba City, Sutter County and the State of California. This funding comes in the form of grants, development fees, special programs, and general funds, as well as direct maintenance and servicing of facilities (e.g. curbs, gutters, streets, drainage systems, etc.) This funding from other sources more than compensates for general benefits, if any, received by the properties within the Assessment District.

The General Benefits from this assessment may be quantified as illustrated in the following table.

Benefit Factor Relative
Weight
General
Benefit
Contribution
Relative
General
Benefit
Creation of parcels 90 0% 0
Extention of recreation area 2 10% 0.2
Proximity to improved parks and recreation facilities 2 10% 0.2 Access to improved parks, open space and rec areas 2 10% 0.2 Improved views 2 10% 0.2
Improved nighttime visibility and safety from streetlights 2 20% 0.4 Totals 100 1.2
Total Calculated General Benefit 1.2%

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2025/2026 Lighting and Landscape Maintenance District No. 6 Page 10 of 17 As a result, Yuba City will contribute at least 1.2% of the total budget from sources other than the assessment. This contribution offsets any general benefits from the Assessment Services.

This general benefit contribution is the sum of the following components:

Yuba City owns, maintains, rehabilitates and replaces curb and gutter along the border of the Assessment District improvements. This curb and gutter serves to support, contain, retain, manage irrigation flow and growth, and provide a boundary for the improvements. The contribution from the City towards general benefit from the maintenance, rehabilitation and replacement of the curb and gutter is conservatively estimated to be 1%.

Yuba City owns and maintains a storm drainage system along the border of the Assessment District improvements. This system serves to prevent flooding and associated damage to the improvements, and manage urban runoff including local pollutants loading from the improvements. The contribution from the City towards general benefit from the maintenance, and operation of the local storm drainage system is conservatively estimated to be 1%.

Yuba City owns and maintains local public streets along the border of the Assessment District improvements. These public streets provide access to the improvements for its enjoyment as well as efficient maintenance. The contribution from the City towards general benefit from the maintenance of local public streets is conservatively estimated to be 1%.

The value of the construction of the improvements can be quantified and monetized as an annuity. Since this construction was performed and paid for by non-assessment funds, this “annuity” can be used to offset general benefit costs, and is conservatively estimated to contribute 25%.

Therefore, the total General Benefit is conservatively quantified at 1.2%, which is more than offset by the total non-assessment contribution towards general benefit of 28%. (1)
(1) SCI Consulting Group (September 2015). City of Yuba City Landscape Maintenance Assessment District No. 6 Engineer’s Report, Fiscal Year 2015-16. pgs 15-17.

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2025/2026 Lighting and Landscape Maintenance District No. 6 Page 11 of 17 C. ASSESSMENT METHODOLOGY
For each of the zones of benefit, the level of special benefit received by each parcel in the zone is considered to be equal. Therefore, the estimated annual costs of the improvements for each zone of benefit is determined separately and are apportioned equally to all parcels, developed or undeveloped, within each zone of benefit.

D. ASSESSMENT RANGE FORMULA
Any new or increase in assessments require certain noticing and meeting requirements by law. Prior to the passage of Proposition 218, legislative changes in the Brown Act defined the definition of “new or increased assessment” to exclude certain conditions. These conditions included “any assessment that does not exceed an assessment formula or range of assessments previously adopted by the agency or approved by the voters in the area where the assessment is imposed.” This definition and conditions were later confirmed through SB919 (Proposition 218 implementation statutes).

The purpose of establishing an assessment range formula is to provide for reasonable increases and inflationary adjustment to annual assessments without requiring costly noticing and mailing procedures, which could add to the District costs and assessments.

Generally, if the proposed annual assessment (levy per unit or rate) for the current fiscal year is less than or equals to the “Maximum Assessment” (or “Adjusted Maximum Assessment”), then the proposed annual assessment is not considered an increased assessment. The Maximum Assessment is equal to the initial Assessment approved by property owners adjusted annually by the following criteria:
1) Each fiscal year, the Maximum Assessment will be recalculated. 2) The new adjusted Maximum Assessment for the year represents the prior year’s Maximum Assessment adjusted by the percentage change from the previous year to the current year based on the “All Urban Consumers” Consumer Price Index, US City Average (CPI), as compiled by the United States Department of Labor Statistics. Effective Fiscal Year 2017/2018, the CPI month for annual adjustment has changed to January. 3) The Maximum Assessment is adjusted each year independently from the annual assessment. While the actual amount assessed may fluctuate each year, the maximum will continue to be increased and in any given year, the assessment may be applied at the Maximum Assessment.

The Maximum Assessment is adjusted annually and is calculated independently of the District’s annual budget and proposed annual assessment. Any proposed annual assessment (rate per equivalent dwelling unit) less than or equal to this

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2025/2026 Lighting and Landscape Maintenance District No. 6 Page 12 of 17 Maximum Assessment is not considered an increased assessment, even if the proposed assessment is greater than the assessment applied in the prior fiscal year. The City Council may reduce or freeze the Maximum Assessment at any time by amending the Engineer’s Annual Report.

Although the Maximum Assessment will normally increase each year, the actual District assessments may remain virtually unchanged. The Maximum Assessment adjustment is designed to establish a reasonable limit on District assessments.

The Maximum Assessment calculated each year does not require or facilitate an increase to the annual assessment and neither does it restrict assessments to the adjustment maximum amount. If the budget and assessments for the fiscal year does not require an increase, or the increase is less than the adjusted Maximum Assessment, then the required budget and assessment may be applied without additional property owner balloting. If the budget and assessments calculated requires an increase greater than the adjusted Maximum Assessment, then the assessment is considered an increased assessment. To impose an increased assessment, the City Council must comply with the provisions of Article XIIID Section 4(c) of the California Constitution, which requires a public hearing and certain protest procedures including mailed notice of the public hearing and property owner protest balloting. Property owners through the balloting process must approve the proposed assessment increase. If the proposed assessment is approved, then a new Maximum Assessment is established for the District. If the proposed assessment is not approved, the City Council may not levy an assessment greater than the adjusted Maximum Assessment previously established for the District.

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2025/2026 Lighting and Landscape Maintenance District No. 6 Page 13 of 17 IV. DISTRICT BUDGET FY 2025/2026
The following provides the proposed budget and associated increased maximum assessment commencing in fiscal year 2025/2026. This budget includes the City’s estimate of anticipated expenditures, deficits, surpluses, revenues, and reserve fund balances associated with providing appropriate and adequate annual maintenance and operation of the improvements associated with each zone. The resulting maximum assessment rate established for each zone is based on the budget information presented herein and shall be used to calculate each parcel’s proportional assessment obligation in accordance with the method of apportionment outlined in this Report.

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2025/2026 Lighting and Landscape Maintenance District No. 6 Page 14 of 17 DIRECT COSTS Heat/Power Utility $2.74 $1.89 $16.66 $21.30 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $21.30 Street Lights Power Utility 171.51 118.39 1,041.35 1,331.25 387.89 89.10 91.94 161.75 0.00 8.91 17.82 81.50 40.34 66.69 107.60 27.92 15.77 21.03 1,118.25 0.00 2,449.50 Professional Services 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Spec O&M Weed Abatement 21.27 14.68 129.13 165.08 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 165.08 Spec O&M Landscape 568.04 392.12 3,448.94 4,409.10 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 4,409.10 Water Utility 460.91 318.17 2,798.49 3,577.57 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 3,577.57 Materials & Supplies 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 LMD Lights 437.26 301.84 2,654.90 3,394.00 812.02 186.53 192.48 338.61 0.00 18.65 37.31 170.61 84.44 139.61 225.25 58.45 33.02 44.02 2,341.00 0.00 5,735.00 Landscape Labor 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Direct Costs Subtotal $1,661.73 $1,147.10 $10,089.47 $12,898.30 $1,199.90 $275.63 $284.42 $500.36 $0.00 $27.57 $55.13 $252.11 $124.78 $206.29 $332.85 $86.36 $48.79 $65.05 $3,459.25 $0.00 $16,357.55 ADMINISTRATION COSTS City Administration Costs $96.75 $66.79 $587.46 $751.00 $225.46 $51.79 $53.44 $94.02 $0.00 $5.18 $10.36 $47.37 $23.45 $38.76 $62.54 $16.23 $9.17 $12.22 $650.00 $0.00 $1,401.00 Willdan Financial Services Administration Fees 423.72 292.49 2,572.68 3,288.89 212.75 48.87 50.43 88.72 0.00 4.89 9.77 44.70 22.12 36.58 59.01 15.31 8.65 11.53 613.33 55.17 3,957.39 County Administration Fee 3.30 2.40 52.50 58.20 2.40 0.60 0.90 0.30 0.00 0.30 0.60 1.20 0.30 1.50 2.10 0.60 0.30 0.60 11.70 0.60 70.50 Miscellaneous Administration Expenses 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Administrative Costs Subtotal $523.77 $361.68 $3,212.63 $4,098.09 $440.61 $101.26 $104.77 $183.03 $0.00 $10.37 $20.73 $93.27 $45.87 $76.84 $123.66 $32.14 $18.12 $24.36 $1,275.03 $55.77 $5,428.89 LEVY BREAKDOWN Total Direct and Admin. Costs $2,185.50 $1,508.78 $13,302.10 $16,996.39 $1,640.51 $376.89 $389.19 $683.40 $0.00 $37.93 $75.86 $345.38 $170.65 $283.13 $456.51 $118.51 $66.91 $89.41 $4,734.28 $55.77 $21,786.44 Operating Reserve Collection 1,552.66 1,071.66 9,394.69 12,019.01 3,743.34 859.83 886.97 1,561.68 0.00 85.75 171.50 785.81 389.23 642.48 1,036.95 269.00 152.01 202.47 10,787.04 1,154.75 23,960.80 Capital Reserve Collection 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Levy Breakdown Subtotal $3,738.16 $2,580.45 $22,696.79 $29,015.40 $5,383.85 $1,236.72 $1,276.16 $2,245.07 $0.00 $123.68 $247.37 $1,131.20 $559.88 $925.62 $1,493.46 $387.51 $218.91 $291.88 $15,521.32 $1,210.52 $45,747.26 LEVY ADJUSTMENTS Operating Reserve Contribution $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Capital Reserve Contribution 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Additional City Contribution 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Estimated Interest Earnings (293.56) (202.65) (1,782.39) (2,278.60) (630.89) (144.92) (149.54) (263.08) 0.00 (14.49) (28.99) (132.56) (65.61) (108.47) (175.01) (45.41) (25.65) (34.20) (1,818.83) 0.00 (4,097.43) Rounding Adjustment 0.02 0.02 (1.14) (1.10) 0.00 0.00 0.00 (0.01) 0.00 (0.01) (0.02) 0.00 (0.01) (0.05) (0.07) (0.02) 0.00 0.00 (0.19) 0.00 (1.29) Levy Adjustments Subtotal ($293.54) ($202.63) ($1,783.53) ($2,279.70) ($630.89) ($144.92) ($149.54) ($263.09) $0.00 ($14.50) ($29.01) ($132.56) ($65.62) ($108.52) ($175.08) ($45.43) ($25.65) ($34.20) ($1,819.02) $0.00 ($4,098.72) BALANCE TO LEVY $3,444.62 $2,377.82 $20,913.26 $26,735.70 $4,752.96 $1,091.80 $1,126.62 $1,981.98 $0.00 $109.18 $218.36 $998.64 $494.26 $817.10 $1,318.38 $342.08 $193.26 $257.68 $13,702.30 $1,210.52 $41,648.52 OPERATING RESERVE Estimated Balance at June 30, 2025 $6,046.13 $4,173.68 $36,710.12 $46,929.93 $9,345.13 $2,146.66 $2,215.13 $3,896.93 $0.00 $214.69 $429.37 $1,963.50 $971.82 $1,606.66 $2,592.30 $672.63 $379.98 $506.64 $26,941.43 $4,912.61 $78,783.97 FY2025/2026 Collection/(Contribution) 1,552.66 1,071.66 9,394.69 12,019.01 3,743.34 859.83 886.97 1,561.68 0.00 85.75 171.50 785.81 389.23 642.48 1,036.95 269.00 152.01 202.47 10,787.04 1,154.75 23,960.80 Transfer to Capital Improvement Reserve $0.00 $0.00 $0.00 0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 0.00 0.00 0.00 Estimated Balance at June 30, 2026 $7,598.79 $5,245.34 $46,104.81 $58,948.94 $13,088.47 $3,006.50 $3,102.10 $5,458.61 $0.00 $300.44 $600.87 $2,749.31 $1,361.05 $2,249.14 $3,629.25 $941.63 $531.99 $709.12 $37,728.47 $6,067.36 $102,744.77 CAPITAL IMPROVEMENT RESERVE Estimated Balance at June 30, 2025 $8,631.82 $5,958.59 $52,409.58 $67,000.00 $22,199.57 $5,099.45 $5,262.09 $9,257.25 $0.00 $509.99 $1,019.98 $4,664.33 $2,308.58 $3,816.65 $6,158.06 $1,597.84 $902.66 $1,203.54 $64,000.00 $800.00 $131,800.00 FY2025/2026 Collection/(Contribution) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Transfer from Operating Reserve $0.00 $0.00 $0.00 0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 0.00 0.00 0.00 Estimated Balance at June 30, 2026 $8,631.82 $5,958.59 $52,409.58 $67,000.00 $22,199.57 $5,099.45 $5,262.09 $9,257.25 $0.00 $509.99 $1,019.98 $4,664.33 $2,308.58 $3,816.65 $6,158.06 $1,597.84 $902.66 $1,203.54 $64,000.00 $800.00 $131,800.00 DISTRICT STATISTICS Total Parcels 11 8 175 194 8 2 3 1 2 1 2 4 1 5 7 2 1 2 41 2 237 Total Parcels Levied 11 8 175 194 8 2 3 1 0 1 2 4 1 5 7 2 1 2 39 2 235 Total EBU 26.51 18.30 160.96 205.77 8.00 2.00 3.00 1.00 0.00 1.00 2.00 4.00 1.00 5.00 7.00 2.00 1.00 4.00 41.00 2.00 248.77 Levy per EBU (2025/2026) $129.94 $129.94 $129.94 $594.12 $545.90 $375.54 $1,981.98 $0.00 $109.18 $109.18 $249.66 $494.26 $163.42 $188.34 $171.04 $193.26 $64.42 $605.26 Maximum Levy per EBU - 2024/2025 $358.73 $358.73 $358.73 $576.81 $530.00 $364.60 $1,924.25 $549.79 $106.01 $106.01 $242.39 $479.88 $158.67 $182.87 $166.07 $187.63 $62.54 $587.63 CPI Increase per EBU (3.00%) $10.77 $10.77 $10.77 $17.31 $15.90 $10.94 $57.74 $16.49 $3.18 $3.18 $7.27 $14.39 $4.76 $5.48 $4.98 $5.63 $1.88 $17.63 Maximum Levy per EBU - 2025/2026 $369.50 $369.50 $369.50 $594.12 $545.90 $375.54 $1,981.99 $566.28 $109.19 $109.19 $249.66 $494.27 $163.43 $188.35 $171.05 $193.26 $64.42 $605.26 Maximum Levy Amount - 2025/2026 $9,795.45 $6,761.85 $59,474.72 $76,032.02 $4,752.96 $1,091.80 $1,126.62 $1,981.99 $0.00 $109.19 $218.38 $998.64 $494.27 $817.15 $1,318.45 $342.10 $193.26 $257.68 $13,702.49 $1,210.52 $90,945.03 Zone 6A1 6B Total Zone 6A2 Zone 6A3 Zone 6B2 Zone 6B1 Zone 6B3 Zone 6B8 6A Total Zone 6B4 Zone 6B5 Zone 6B6 Zone 6B12 Zone 6B7 Zone 6B10 Zone 6B13 Zone 6B9 Zone 6B14 Zone 6B15 Total 6C1

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2025/2026 Lighting and Landscape Maintenance District No. 6 Page 15 of 17 Appendix A - DISTRICT BOUNDARY MAPS
The original assessment diagrams and tract maps for the District were previously approved and submitted to the City in the format required by the 1972 Act. These diagrams are on file in the Office of the City Clerk and by reference are made part of this Report.

The following are reproductions of the County Assessor’s Parcel Map associated with each subdivision and Zone.

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2025/2026 Lighting and Landscape Maintenance District No. 6 Page 16 of 17

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2025/2026 Lighting and Landscape Maintenance District No. 6 Page 17 of 17 Appendix B - 2025/2026 ASSESSMENT ROLL
Parcel identification, for each lot or parcel within the District, shall be the parcel as shown on the Sutter County Assessor's map for the year in which this Report is prepared.

A listing of parcels assessed within this District, along with the assessment amounts, is included on the following pages. If any parcel submitted for collection is identified by the County Auditor/Controller to be an invalid parcel number for the current fiscal year, a corrected parcel number and/or new parcel numbers will be identified and resubmitted to the County Auditor/Controller. The assessment amount to be levied and collected for the resubmitted parcel or parcels shall be based on the method of apportionment and assessment rate approved in this Report. Therefore, if a single parcel has changed to multiple parcels, the assessment amount applied to each of the new parcels shall be recalculated and applied according to the approved method of apportionment and assessment rate rather than a proportionate share of the original assessment.

Non-assessable lots or parcels include areas of public streets and other roadways (typically not assigned an APN by the County); dedicated public easements, open space areas and rights-of-ways including public greenbelts and parkways; utility rights-of-ways; common areas; landlocked parcels, small parcels vacated by the County, bifurcated lots, and any other property that cannot be developed or has specific development restrictions.

These types of parcels are considered to receive little or no benefit from the improvements and are therefore exempted from assessment.

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Agenda Item 10

CITY OF YUBA CITY

STAFF REPORT
Date: July 1, 2025
To: Honorable Mayor & Members of the City Council;
From: Public Works
Presentation By: Joshua Wolffe, Senior Engineer
Summary
Subject: Yuba City Residential Street Light Maintenance Districts - Resolution of Intent Recommendation: A. Adopt a Resolution Approving the Engineer’s Reports and Declaring Intention to Levy for Yuba City Residential Street Light Maintenance Districts, to continue the Residential Street Light Maintenance Districts, pursuant to the Benefits Assessment Act of 1982
B. Set a Public Hearing for July 15, 2025 at 6:00 PM to establish assessments for Fiscal Year (FY) 2025-26
Fiscal Impact: Receipt of assessments and expenditures of funds associated with residential street light maintenance districts throughout the City.

Purpose:

To initiate proceedings for the continuation of the levy of Assessments for Fiscal Year 2025-26 within the Residential Street Light Maintenance Districts, pursuant to the provisions of the Benefit Assessment Act of 1982 and Article XIIID of the California Constitution.

Council Strategic Goal:

Levying Yuba City Residential Street Light Maintenance Districts (RSLMDs) addresses the City Council’s Strategic Goal of maintaining infrastructure, as the levy of the RSLMDs will ensure that street lighting remains operational.

Background:

The City annually levies and collects special assessments in order to maintain and service streetlights in the Walton Avenue Area and Tierra Buena Area. The Districts were formed while the areas were under the County’s jurisdiction, and the City took over the administration of the Districts when they were annexed into the City.

Analysis:

The Engineer's Annual Levy Reports (Reports) have been prepared and are on file in the City Clerk's Office. They describe each District, the improvements therein, the method of assessment, and the proposed assessment for each parcel. The Resolution approving the Reports and the Resolution of

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Intention to order Improvements are required by State law to continue the Residential Street Light Maintenance Districts. The action proposed in the Reports sets a Public Hearing for the Council Meeting to be held on July 15, 2025 to establish assessments for the coming year.

Fiscal Impact:

Annual levies will remain unchanged for Walton Area. The annual levies for Tierra Buena Area will increase, but will be less than the maximum levy amount allowed for the District. The proposed levy amounts for each District are shown in Attachment 2.

The projected revenue, expenditures, and cash balance for the Districts are as follows:

District Revenue Expenditures Projected Reserve Fund Balance as of 07/01/2026
Tierra Buena Area $26,664.17 $28,095.53 $114,307.87
Walton Area $81,677.48 $83,046.10 ($29,772.15)
Operating costs for the Walton area have neared or exceeded the maximum levy for the district multiple times over the past ten years. Additionally, operating costs for Walton have increased while operating costs for Tierra Buena have decreased after FY 2015-16. The City believes that there is an error within PG&E's billing system. The City previously performed an internal audit to determine the cause of the discrepancy, and were not able to find the cause. If desired, Council may direct City staff to perform another internal audit, inclusive of site visits, to determine the cause of the discrepancy and correct any billing issues moving forward.

Alternatives:

1. Council may direct the modification of the assessment amounts which will affect future revenue and expenditure amounts in FY 2025-26, or cancel the Districts and find alternative funding sources to operate the streetlights.

2. Council may direct City staff to follow legal procedures in order to modify the Residential Street Light Maintenance Districts to include Cost of Living (COLA) provisions.

Recommendation:

A. Adopt a Resolution Approving the Engineer's Reports and Declaring Intention to Levy for Yuba City Residential Street Light Maintenance Districts, to continue the Residential Street Light Maintenance Districts, pursuant to the Benefits Assessment Act of 1982 B. Set a Public Hearing for July 15, 2025 at 6:00 PM to establish assessments for Fiscal Year (FY) 2025-26
Attachments:

1. Attachment 1 - Resolution RSLMDs Intent

2. Exhibit A - District Maps RSLMDs

3. Attachment 2 - Proposed Assessments - RSLMDs

4. Attachment 3 - Engineer's Reports RSLMDs
Prepared By: Submitted By:

Josh Wolffe
Senior Civil Engineer
Robert Bendorf
Interim City Manager

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ATTACHMENT 1

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RESOLUTION NO. _________

RESOLUTION OF THE CITY COUNCIL OF THE CITY OF YUBA CITY APPROVING THE ENGINEER’S REPORTS AND DECLARING ITS INTENTION TO LEVY THE ANNUAL ASSESSMENT FOR FISCAL YEAR 2025-26 FOR THE YUBA CITY

RESIDENTIAL STREET LIGHT MAINTENANCE DISTRICT (WALTON AREA) AND YUBA

CITY RESIDENTIAL STREET LIGHT MAINTENANCE DISTRICT (TIERRA BUENA AREA) WHEREAS, the County of Sutter previously formed Yuba City Residential Street Light Maintenance District (Walton Area) and Yuba City Residential Street Light Maintenance District (Tierra Buena Area) (“Districts”), pursuant to the provisions of the Benefit Assessment Act of 1982, California Government Code Division 2, Chapter 6.6, Section 54703 et seq. (hereafter referred to as the “Act”); and
WHEREAS, a Report (hereafter referred to as the “Formation Report”) was prepared, filed and approved by the County Board of Supervisors in connection with each of the Districts and the levy of said assessments, pursuant to Section 54716 of said Act; and WHEREAS, the City of Yuba City annexed the areas in which the Districts existed, and as a result became responsible for the administration of the Districts; and WHEREAS, the City Council conducted property owner protest proceedings relating to the improvements and services described in the Formation Report and the levy and collection of annual assessments and an assessment range formula related thereto for each of the Districts in accordance with the provisions of the California Constitution Article XIIID and Proposition 218; and
WHEREAS, the Council directed and authorized the City Engineer to assist with the calculation and establishment of the assessments and to prepare and file a budget report(s) (hereafter referred to as the “Engineer’s Report”) with the City Clerk, generally describing how the Districts were formed, the improvements and services within the Districts, the method of apportionment and dispensation of the benefits, and the budget containing the costs and proposed levy amounts for funding the benefits and the assessment roll; and
WHEREAS, the City Engineer has prepared the Engineer’s Reports for the Districts, and has filed them with the City Clerk; and
WHEREAS, the City Council desires to approve said Engineer’s Reports, declare its intention to levy the annual assessment for Fiscal Year 2025-26 for the Districts, and appoint a time and place for public hearing on these matters.

NOW, THEREFORE, be it resolved by the City Council of the City of Yuba City as follows:

1. The above recitals are true and correct, and are hereby incorporated herein by this reference.

2. The City Council hereby (1) finds that the public interest and convenience requires, and (2) declares its intention to order, the levy and collection of an annual assessment against the assessable lots and parcels of property within existing assessment districts designated Yuba

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City Residential Street Light Maintenance District (Walton Area) and Yuba City Residential Street Light Maintenance District (Tierra Buena Area) (“Districts”), pursuant to the provisions of the Act, for the fiscal year commencing July 1, 2025 and ending June 30, 2026, to pay for the costs and expenses of the improvements described below in Section 4 of this Resolution.

3. The boundaries of the District are generally located and depicted in “Exhibit A” attached hereto.

4. The proposed improvements are briefly described as follows: the operation of residential street lights.

5. The assessments to be levied and collected against the assessable lots and parcels of property within the District for Fiscal Year 2025-26 are proposed to be remain the same as previously approved as compared to the assessments levied and collected for Fiscal Year 2024-25.

6. By previous resolution, the City Council directed the City Engineer to prepare and to file Engineer’s Reports pursuant to the provisions of the Act. The Engineer has prepared and filed written reports with the City Clerk that are titled “City of Yuba City, Residential Street Light Maintenance District No. 1, (Walton Area), 2025/2026 Engineer’s Annual Levy Report,” and “City of Yuba City, Residential Street Light Maintenance District No. 1, (Tierra Buena), 2025/2026 Engineer’s Annual Levy Report” . Reference is made to the Engineer’s Reports on file in the Office of the City Clerk and open to public inspection for a full and detailed description of the improvements, the boundaries of the Districts, and the proposed assessments upon assessable lots and parcels of land within the Districts. The Office of the City Clerk is located at 1201 Civic Center Boulevard, Yuba City, CA 95993.

7. Notice is hereby given that the City Council designates July 15, 2025, at 6:00 p.m., in the City Council Chambers, City Hall, 1201 Civic Center Boulevard, Yuba City, CA, as the date, time, and place for the hearing of protests or objections to the levy of the proposed assessments in connection with the Districts. All interested persons shall be afforded the opportunity to hear and be heard. The City Council shall consider all oral statements and all written protests or communications made or filed by any interested person. Prior to the conclusion of the hearing, any interested person may file a written protest with the City Clerk or, having previously filed a protest, may file a written withdrawal of that protest. A written protest shall state all grounds of objection. A protest by a property owner shall contain a description sufficient to identify the property owned by the signer. Written protests may be delivered in person to the City Clerk or may be mailed to the City Clerk at City Hall, 1201 Civic Center Boulevard, Yuba City, CA 95993.

Any written protest that is mailed must be received at City Hall at or prior to 4:30 p.m. on July 15, 2025.

8. The City Clerk shall give notice of the aforesaid date, time, and place of the hearing by giving notice once a week, for two successive weeks, with at least five days in between each publication.

9. This Resolution shall take effect immediately.

The foregoing Resolution was duly and regularly introduced, passed, and adopted by the City Council of the City of Yuba City at a regular meeting thereof held on the 15h day of July, 2025.

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AYES:

NOES:

ABSENT:

Dave Shaw, Mayor
ATTEST:

Ciara Wakefield, City Clerk

APPROVED AS TO FORM

COUNSEL FOR YUBA CITY
Shannon L. Chaffin, City Attorney
Aleshire & Wynder, LLP
Attachment(s):

Exhibit A – District Maps

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EXHIBIT A

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CHERRY ST

RICHLAND RD

BOGUE RD

HUNN RD

LINCOLN RD

TANGLEWOOD DR

SMITH RD

JODI DR

LEONARD CT

S WALTON AVE

THOMAS CT
ELI CT

ANTHONY WAY

C AMINOCORTEZ

ARDEN AV
OLIVER
E
DR

AUGUSTA LN

PEBBLE BEACH DR

RANCHO WAY

MARINA DR

CREST CT

HOLLY TREE DR

FALLSDR

ELIZABETH CT SHAYLENE CT

BARRINGTON DR
IDA CT

ANITA WAY

NAND CT

MA SERA CT

CREST DR
CORTEZ
CT

EL SE RENOCT

W JOSEPH ST

RICHARDS WAY

ANNA DR

PELICAN PL

ERIC CT

MELINDA CT

KRISTIN CT

PORTOLA

VALLEY RD

CRISP DR

DH LI LON DR

BRIAN DR

NAND DR

GLENWAY

NELDA CT

COUNTRYSIDE DR

PARKWOOD DR

DEAN DR

MANZANITA WAY

MC CUNE AVE

MARJOR EI DR

INDER LN

JOSEPHENE WAY

S WALTON AVE

ST ANDREWS DR

PATRICIA DR
BAY DR

TRACY DR

RAMERIZ DR

GREGORY DR

BUCHANNAN
RD

CREST DR

SPYGLASS DR

SUNRISE CT

SEQUOIA DR

INDER LN

S WALTON AVE

CAMINO DEL ORO

THOMAS DR

FRAN CT DERAE CT

ESTATES DR

RUSHING ST

SHEENA CT

BURGANDY DR

R DI GE WAY

WOODLE A F DR

ST JOHN CT

MARTIN CT

MASERA WAY

BROMLEY AVE

PETTY CT

S HARD NI G RD

CEDAR WAY

JORDAN RD

CAMINO DE FLORES

MICHELLE DR
ASH CT

PARKWOOD CT

EDWIN DR

SESSLER PL

TRIFF WAY
INEZCT

PALORA AVE

SOFIADR

MEADOW AVE

VIA J AC NI TO

ST FRANCIS WAY

STOKER AVE

MC CUNE AVE

LOUIS CT

EVERGREEN WAY

TORRY P NI E DR

KRENTZ LN

NICOLAS DR

SHAKEWOOD DR

LA RABYN WAY

MORGAN WAY

S WALTON AVE

AARON DR

DONALD CT

CLINT WAY
RAJ CT

EDWIN DR

H OLLY AVE

HOLCOMB RD

GROVE RD

HARBOR TOWN DR
W

OODR DI GE CT
MEADOW
AVE

LA RAMADA

HAZEL AVE

MICHELLE DR

SEAGULL DR

VERNON AVE

BANCROFT AVE

LITTLE JOHN RD

BUCHANNAN RD

CAMINO DE FLORES

GERMA NI E DR GERMA NI E DR

BERKSHIRE DR
ALLEN
WAY

JOHNATHAN DR

EDWIN DR

THERESAWAY

SESSLER DR

SESSLER DR

EDW NI DR

SANBORN RD

ELLIOT DR

CRESWELL DR

SANDPIPER DR

MESA VERDE

JOSEPHST

JOSEPHST

DI A WAY

TUSCANY DR

AL CI AI DR

RAI ESTATES CT

YOLANDA DR

OHLEYER RD

S HARD NI G RD

YOLANDA DR

G DI DA LOOP

JODI DR
HWY 99 SB
HWY 99 SB HWY 99 NB
BAY CT

AUTUMNWOOD DR

ALYSSA DR

CREEKWOOD DR

SEQUOIADR

JACOB DR

ONSTOTT FRTG RD

GREEN V ALLEY RD
8 Yuba City Residential Street Light Maintenance District Walton Area

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BUTTE HOUSE RD

GEORGE WASHINGTON BLVD

KIM WAY

JEFFERSON AVE

HOOPER RD

AMERICANA DR

SERENA CT

YORKTOWN DR

ROMERO ST

TEAL HOLLOW DR

NORTHCROSS ST

VALENCIA ST

PERALTA ST

ZAMORA ST

CLEARV EI W DR

TORI CT

RUTH AVE

MONROE DR

BOBBY LN

VIA ROMA WAY

JORI CT

KYLIE CT

SARAH CT

DAVE PL

LIBBY LN

ROYO RANCHERO RD

COLUSA FRONTAGE RD

JOHN PL

PARIS WAY

LORRIE WAY

ROOSEVELT RD

ROYO RANCHERO RD

SER ENA
MAR

DR COS CT

TRUE RD

CARMELITA DR

EMMA CT

CYNDA LN

QUAIL POINTE DR

SIERRA VISTA DR

LORETTA CT

VOGT CT

COUGHLIN CT

BRYAN WAY

LA MANTIA DR

MARBLE CT

INDEPENDENCE DR

VAN VLECK ST

PEBBLE CT
VI CT
RUE DR

MONROE DR

VINE AVE

KIRA CT

YORKTOWN DR

TEJA DR

DONA WAY

SAN GIMIGNANO DR

TOMBI WAY

MCKINLEY RD

CAROLE GI H WAY

LONG ST

YOR KTOWN DR

M LI LER RD

FRUITRIDGE RD

STONEY DR

COLUSA FRONTAGE RD

BECKY LN

LYNCHBURG DR

MELBA ST

YORKTOWN DR

V LI LA AVE

W LI LIAMSBURG DR

EL MARGARITA RD

MONROE RD
HWY 20 EB HWY 20 WB

MONROE RD

ADAMS RD

V LI LA AVE

EL MARGAR TI A RD

TULIO ST

REDDING AVE
COY DR
COY DR

KENNEDY DR

TORI LN

BRYN MAWR DR

PEPPERWOOD DR

GRANITE DR

MAD SI ON RD

WESTERN PKWY

BUENA V SI TA DR

TIERRA BUENA RD TIERRA BUENA RD

STONEGAT E DR
ART
DR

ELMER AVE

DELLE DR

KIMBERLY
DR

ORO GRANDE ST

YOUNG RD

YOUNG RD

REDDING AVE
8 Yuba City Residential Street Light Maintenance District Tierra Buena Area

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ATTACHMENT 2

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PROPOSED ASSESSMENTS

WALTON RESIDENTIAL STREET LIGHT DISTRICT
Affected Subdivision Proposed
Assessment
(per single unit - $)
Change From
Previous Year ($)
Maximum Levy
Allowed ($)
Bogue Ranch $37.00 $0.00 $37.00
Bogue Ranch II $59.40 $0.00 $59.40
Cypress $41.74 $0.00 $41.74
Hampton Estates I $45.58 $0.00 $45.58
Hampton Estates II $41.80 $0.00 $41.80
Kushlia Village $62.00 $0.00 $62.00
Lincoln Park II $52.56 $0.00 $52.56
Lincoln Pointe $51.48 $0.00 $51.48
Lincoln Village I $61.44 $0.00 $61.44
Lincoln Village II $50.78 $0.00 $50.78
Meadowood I $73.12 $0.00 $73.12
Meadowood II $111.88 $0.00 $111.88
Orchard II $62.92 $0.00 $62.92
Orchard III $34.60 $0.00 $34.60
Ravenwood I $54.06 $0.00 $54.06
Ravenwood II $67.28 $0.00 $67.28
Ravenwood III $40.40 $0.00 $40.40
Sanborn Estates $63.58 $0.00 $63.58
Sandpiper I, II, III $46.32 $0.00 $46.32
Sun Valley II $51.48 $0.00 $51.48
Sunrise Village $58.56 $0.00 $58.56
W Ranch
Meadowood
$67.06 $0.00 $67.06
Walton Park Estates $38.00 $0.00 $38.00
Walton Ranch $60.06 $0.00 $60.06
Woodside Village II $67.56 $0.00 $67.56

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TIERRA BUENA RESIDENTIAL STREET LIGHT DISTRICT
Affected Subdivision Proposed
Assessment
(per single unit)
Change From
Previous Year
Maximum Levy
Allowed
Bryn Mawr Estates III $30.74 $5.36 $61.22
Bryn Mawr Estates IV $32.90 $5.74 $65.52
Buena Vista I $18.06 $3.12 $36.04
Buena Vista II $42.12 $7.34 $83.90
Butte Rancho $33.82 $5.89 $67.38
Butte View Estates $44.74 $7.80 $89.10
Country Aire $39.02 $6.80 $77.72
Kira Estates $40.20 $7.00 $80.08
Loma Vista $41.34 $7.20 $82.36
Quail Pointe Estates $44.92 $7.82 $89.50
Ranchero II & III $54.68 $9.53 $108.90
Ranchero IV & VI $24.38 $4.25 $48.54
Ranchero Estates I $32.34 $5.62 $64.46
Ranchero Estates V $30.14 $5.24 $60.06
Rancho De Royo I Ph I $63.48 $11.06 $126.44
Rancho De Royo II Ph II $32.92 $5.74 $65.56
Skyview Place $41.12 $7.17 $81.90
Stonegate Village Unit I $29.78 $5.19 $59.32
Stonegate Village Unit II $26.04 $4.52 $51.90
Stonegate Village Unit III $20.84 $3.60 $41.58
Suburban Acres $24.58 $4.27 $49.00
Tara Estates $25.54 $4.45 $50.86
Teja IV $36.00 $6.27 $71.72
Walnut Acres $26.24 $4.55 $52.32

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ATTACHMENT 3

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2011/2012 Lighting and Landscape Maintenance District No. 2 Page 1 of 14

City of Yuba City

Residential Street Light
Maintenance District No. 1
(Tierra Buena)

2025/2026 ENGINEER’S ANNUAL LEVY REPORT

Initiation Meeting: June 17, 2025
Intent Meeting: July 1, 2025
Public Hearing: July 15, 2025
27368 Via Industria
Suite 200
Temecula, CA 92590
T 951.587.3500 | 800.755.6864
F 951.587.3510
www.willdan.com

Page 332 of 588 ends

ENGINEER'S REPORT AFFIDAVIT
City of Yuba City
Sutter County, State of California

YUBA CITY RESIDENTIAL STREET LIGHT MAINTENANCE DISTRICT (TIERRA BUENA) This Report describes the Yuba City Residential Street Light Maintenance District (Tierra Buena) including the maintenance services, budget, parcels, and maximum assessments to be levied for the fiscal year 2025/2026 as they existed at the time of the passage of the resolution of intention, and annually thereafter as Assessor Parcel Numbers are issued for new land development. Reference is hereby made to the Sutter 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 ______________, 2025.

Willdan Financial Services
Assessment Engineer
By: ________________________________
Tony Thrasher
Principal Consultant
District Administration Services
By: ________________________________
Tyrone Peter
PE # C 81888

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Willdan Financial Services Page i

TABLE OF CONTENTS
I. INTRODUCTION 1
II. DESCRIPTION OF THE DISTRICT AND SERVICES 2
III. BENEFIT ANALYSIS 2
IV. ASSESSMENT FORMULA 6
V. DISTRICT BUDGET FY 2025/2026 – TIERRA BUENA 7
APPENDIX A - DISTRICT BOUNDARY MAP 9
APPENDIX B - 2025/2026 ASSESSMENT ROLL 11

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2025/2026 Residential Street Light Maintenance District (Tierra Buena) Page 1 of 10 I. INTRODUCTION
The City of Yuba City (the “City”) annually levies and collects special assessments in order to provide and maintain the improvements within the Yuba City Urban Area Street Light Maintenance District (the “District”). In Fiscal Year 2004/2005, the District assessments were presented to the property owners and approved through a protest ballot proceeding in compliance with the provisions of Proposition 218. The District assessments described in this report are prepared and levied annually pursuant to the Benefit Assessment Act of 1982, Chapter

6.4, Division 2, Title 5 of the Government Code of the State of California commencing with section 54703 (the “1982 Act”).

Pursuant to the 1982 Act, the City Council previously caused an Engineer’s Report to be prepared in connection with the formation and the levy of assessments for the District. The Engineer’s Report (the “Original Report”) described the proposed services and improvements, identified the properties to be assessed and the amount of the proposed assessments by parcel, and fixed the maximum amount of future annual installments for the District.

Pursuant to the 1982 Act, the City Council conducted the required public hearings necessary to accept property owner protests, public comments and testimony regarding the formation of the District and the proposed annual levy of assessments. In conjunction with the required 1982 Act formation proceedings (public hearing), the City conducted property owner protest ballot proceedings for the annual assessments and assessment range formula described in the Original Report in compliance with the substantive and procedural requirements of the California Constitution Article XIIID (the “Article”). The proposed formations and annual assessments for each District were approved and established at the public hearing for the District, and pursuant to the 1982 Act, the City Council may annually determine the cost of the services that are financed by the assessments and by ordinance or resolution order the levy of the annual assessments.

However, in accordance with the provisions of the Article, no annual assessment shall exceed the maximum assessment amount established in the Original Report without additional approval of the affected property owners.

This document provides a summary of the District and the proposed budgets and assessments for Fiscal Year 2025/2026. The budget and assessments are based on the City’s estimate of the costs and funds necessary to maintain and service the improvements that provide a special benefit to properties within the District.

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