Yuba City City Council
July 7, 2026

The City has adopted a Reasonable Accommodations Policy that provides a procedure for receiving and resolving requests for accommodation to participate in this meeting. Please visit yubacity.net ADA & Accessibility Resources page. If you need assistance in order to attend the City Council meeting, or if you require auxiliary aids or services, e.g., hearing aids or signing services to make a presentation to the City Council, the City is happy to help. Accommodations should be requested as early as possible as additional time may be required in order to provide the requested accommodation; 72 hours in advance is suggested. Please contact City offices at (530) 822-4817 or (TTY: 530-822-4732), so such aids or services can be arranged. Requests may also be made by email at [email protected] or [email protected] or mail City Clerk, 1201 Civic Center Blvd, Yuba City, CA 95993.

AGENDA
JULY 7, 2026

REGULAR MEETING

CITY COUNCIL

CITY OF YUBA CITY
5:30 P.M. CLOSED SESSION

SUTTER ROOM/VIRTUAL
6:00 P.M. REGULAR MEETING

COUNCIL CHAMBERS/VIRTUAL
MAYOR ● Marc Boomgaarden
VICE-MAYOR ● Michael Pasquale
COUNCILMEMBER ● Toni Cole
COUNCILMEMBER ● Wade Kirchner
COUNCILMEMBER ● Dave Shaw
CITY MANAGER ● Robert Bendorf
CITY ATTORNEY ● Shannon L. Chaffin
1201 Civic Center Blvd, Yuba City CA 95993
Wheelchair Accessible

Aviso Legal sobre Traducción Automática: De conformidad con la sección 54953.4(b)(2) del Código de Gobierno de California, esta traducción ha sido generada mediante un servicio de traducción automatizada y se proporciona únicamente para la comodidad del público. Es posible que no constituya una traducción exacta o completa de la versión original en inglés. En caso de cualquier discrepancia o conflicto, prevalecerá la versión en inglés. La Ciudad de Yuba City no se hace responsable de la exactitud ni del contenido de las traducciones automatizadas.

AGENDA

REGULAR MEETING

CITY COUNCIL - CITY OF YUBA CITY
JULY 7, 2026
5:30 P.M. CLOSED SESSION

SUTTER ROOM/VIRTUAL
6:00 P.M. REGULAR MEETING

COUNCIL CHAMBERS/VIRTUAL
The City Council meetings are open to the public. The meeting may also be viewed and accessed remotely at:
https://yubacity-net.zoom.us/j/83183276208?pwd=66AzqhnHbk7ggSn1OIUDIGquFJrQiD.1 If you are attending remotely and wish to comment on a specific item, please electronically raise your hand. Speakers will be unmuted for the item at the appropriate time. Members of the public may also provide comments on agenda items in person.

Written comments may also be submitted by email at [email protected] or mail addressed to the City Clerk, 1201 Civic Center Blvd, Yuba City, CA 95993. Written comments received at least 24 hours before the meeting will be distributed to the City Council prior to the meeting. Please identify the Agenda item(s) addressed by the comments. Materials or comments related to an item on this Agenda submitted to the Council after distribution of the agenda packet are available for public inspection in the City Clerk’s office at 1201 Civic Center Blvd., Yuba City, during normal business hours. Such documents are also available on the City of Yuba City’s website at www.yubacity.net, subject to staff’s availability to post the documents before the meeting.

A recording of the meeting will be posted on https://www.youtube.com/@YubaCityCA as soon as practicable following the conclusion of the meeting. An electronic copy of this agenda and any associated staff reports and materials may be found at:
https://www.yubacity.net/city_council/council_agenda___minutes.php Public Comment:

Any member of the public wishing to address the City Council on any item listed on the closed session agenda, if any, will have an opportunity to present testimony to the City Council in the Council Chamber prior to the City Council convening into closed session. Comments from the public will be limited to three minutes. No member of the public will be allowed to be present once the City Council convenes into closed session.

Closed Session
A. CONFERENCE WITH LABOR NEGOTIATORS pursuant to Gov. Code section 54957.6.

Agency designated representatives: Gina Rowland, Chief Labor Negotiator Employee Organizations: Public Employees' Union - Local 1/AFSCME 57, and Yuba City Firefighters' Local 3793
Regular Meeting

Call to Order
Roll Call
__ Mayor Boomgaarden
__ Vice-Mayor Pasquale
__ Councilmember Cole
__ Councilmember Kirchner
__ Councilmember Shaw
Invocation/Inspiration
Pledge of Allegiance to the Flag
City Attorney's Report on Closed Session Items, City Attorney Shannon Chaffin Agenda Modifications
Public Communication

1. Appearance of Interested Citizens
You are welcome and encouraged to participate in this meeting. Public comment is taken on action items appearing on the Consent Calendar or Business Items on the Agenda when they are called. Public comment on any other items within the scope of the City’s jurisdiction, including items not listed on the Agenda will be considered at this time. Public comment is limited to three minutes per speaker. Members of the public submitting written requests at least 24 hours prior to the meeting will be allotted five minutes to comment per speaker. Repetitive comments may be limited, and large groups are encouraged to select representatives to express the opinions of the group.

Consent Calendar
All matters listed under Consent Calendar are considered to be routine and can be enacted in one motion. There will be no separate discussion of these items prior to the time that Council votes on the motion unless members of the City Council request specific items to be discussed or removed from the Consent Calendar for individual action.

2. WWTF West Secondary Clarifier Equipment Purchase
Recommendation: Adopt a Resolution awarding the purchase of Walker Process Equipment brand secondary clarifier mechanism and associated equipment to MuniQuip, LLC of Roseville, CA in the amount of $539,798 for the West Secondary Clarifier Rehabilitation Project, with the finding that it is in the best interest of the City, and authorizing a procurement contingency of $110,202

3. Letter of support for Union Pacific and Norfolk Southern Merger Recommendation: Authorize the Mayor to submit a Letter of Support for Union Pacific and Norfolk Southern Merger, Docket Number: FD 36873

4. General Municipal Election November 3, 2026
Recommendation: Adopt a Resolution calling and giving notice of the General Municipal Election to be held on Tuesday, November 3, 2026 for the election of three (3) City Councilmembers (Districts 1, 2 and 3)

5. Adoption of the Fiscal Year 2026-27 GANN Appropriations Limit Recommendation: Adopt a Resolution establishing the City’s Fiscal Year 2026-27 GANN Appropriations Limit

6. Household Hazardous Waste Facility CPI Adjustment
Recommendation: Approve the 2025/2026 CPI adjustment for the Household Hazardous Waste Facility and authorize the City Manager to sign the Memorandum of Understanding between the Regional Waste Management Authority and the City of Yuba City

7. Yuba City Landscape District No. 1 - 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
Landscape Maintenance District No.1
• Resolution of Intention to Levy and Collect Assessments, Yuba City Landscape Maintenance District No.1
B. Set a Public Hearing for July 21, 2026 at 6:00PM to establish assessments for Fiscal Year (FY) 2026-27

8. 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 21, 2026 at 6:00 PM to establish assessments for Fiscal Year (FY) 2026-27

9. 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 21, 2026 at 6:00 PM to establish assessments for Fiscal Year (FY) 2026-27

10. 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 21, 2026 at 6:00 PM to establish assessments for Fiscal Year (FY) 2026-27
Business Items

11. Merriment Village Apartments Phase 1 — Homekey+ Grant Application Recommendation: Adopt a Resolution of the City Council of the City of Yuba City authorizing a joint application with Habitat for Humanity Yuba/Sutter, Inc., to apply for Homekey+ funding through the State Department of Housing and Community Development for Merriment Village Phase 1, consisting of 79 affordable housing units located at 428 North Walton Avenue

12. Code Enforcement Citation Fines
Recommendation:

A. Conduct a Public Hearing, and after consideration
B. Adopt a Resolution for the inclusion of unpaid Code
Enforcement citation fines on the secured tax roll in the same manner as the general taxes and directing that a lien also be placed on the subject properties

13. Utilities 2026-2031 Industrial Wastewater Rate Schedule Recommendation: Adopt a Resolution establishing the industrial wastewater service rate schedule for Fiscal Years 26/27 through 30/31,and affirming the adoption of all water and sewer rates consistent with the previously approved Proposition 218 maximums

14. COPS Grant Purchases FY 25/26
Recommendation:

A. Conduct a Public Hearing and after consideration;
B. Adopt a Resolution authorizing receipt, allocation and expenditure of the FY 2025-2026 State of California
Citizens' Option for Public Safety Grant (COPS Grant)
C. Authorize the Finance Director to make budget
adjustments as necessary

15. Development Services Fee Update
Recommendation: A. Conduct a Public Hearing to receive comments on a proposed Development Services – Planning and Building Fee Schedule Update and after consideration;
B. Adopt a Resolution amending the Schedule of Fees and Charges for Planning and Building Services beginning fiscal year 26/27
Future Agenda Items

16. Future Agenda Items

Reports and Communications
The following reports and communication items are provided for the Council’s information. No action can be taken on items under this section unless the Council agrees to include it on a subsequent agenda

17. City Manager's Report

18. City Council Reports
Adjournment
Closed Session

Agenda Item 2

CITY OF YUBA CITY

STAFF REPORT
Date: July 7, 2026
To: Honorable Mayor & Members of the City Council;
From: Public Works Department
Presentation By: Joshua Wolffe, Public Works Director
Summary
Subject: WWTF West Secondary Clarifier Equipment Purchase Recommendation: Adopt a Resolution awarding the purchase of Walker Process Equipment brand secondary clarifier mechanism and associated equipment to MuniQuip, LLC of Roseville, CA in the amount of $539,798 for the West Secondary Clarifier Rehabilitation Project, with the finding that it is in the best interest of the City, and authorizing a procurement contingency of $110,202
Fiscal Impact: $650,000.00 – Account No. 981116-65501 (Secondary Clarifier Improvement) Purpose:

To maintain the City's Wastewater Treatment Facility (WWTF) operational effectiveness through proactive rehabilitation and maintenance.

Strategic Focus Area:

This project addresses the City Council's Strategic Goal of improving vital wastewater infrastructure through the construction of a priority rehabilitation project.

Background:

The City operates three secondary clarifiers at the WWTF that provide critical settling of biological solids following aeration. The clarifier mechanisms were originally installed in 1976, 1983, and 1998 and have exceeded or are approaching their useful service life.

The West Secondary Clarifier, constructed in 1976, has significant age-related deterioration and the mechanism sustained damage in the 1980s that was never fully repaired. While WWTF staff have successfully operated the facility around this deficiency, replacement of the mechanism is necessary to improve reliability and reduce operational risk.

The 2020 Wastewater Master Plan identified rehabilitation and replacement of aging wastewater treatment infrastructure, including secondary clarifier mechanisms, as a priority condition-related improvement.

Analysis:

Staff developed a project to replace the existing clarifier mechanism and associated components in the West Secondary Clarifier while preserving the existing concrete structure. The anticipated procurement includes 20-22 weeks for equipment submittal preparation and review, followed by 36-38 weeks for manufacturing and delivery of the equipment. This presents challenges and inefficiencies with the standard design-bid-build procurement.

Staff instead recommends a phased delivery approach whereby the City procures the long-lead time clarifier equipment directly and then subsequently bids installation under a separate construction contract. This approach reduces schedule risk and allows equipment fabrication to proceed concurrently with final project design and bidding.

Sole Source Justification:

Staff evaluated potential manufacturers that could provide the necessary replacement equipment. The existing secondary clarifier mechanisms were originally furnished by Walker Process Equipment. While alternative clarifier manufacturers exist, utilizing equipment from a manufacturer other than Walker Process Equipment would likely require modifications to the existing bridge structure, center pier, drive assembly, rake arm geometry, and other appurtenances. These modifications would increase project costs, extend design schedules, and introduce additional construction risks. Standardization of equipment at the WWTF provides consistent parts, operator training, and streamlined maintenance practices, reducing the need for stocking multiple spare inventories and simplifying long-term operations. Walker Process Equipment mechanisms have also demonstrated proven reliability over decades of service at this facility, and continuing with the same manufacturer minimizes performance risk.

Staff recommends purchasing the clarifier replacement equipment directly from Walker Process Equipment through their west coast vendor, MuniQuip, LLC of Roseville, CA under a sole source procurement. Procurement from Walker Process provides the most cost-effective and operationally/technically appropriate solution for replacement of the existing clarifier mechanism.

Additionally, this procurement meets the requirements for sole sourcing pursuant to Public Contract Code Section 3400(c) and is consistent with City of Yuba City Purchasing Policy Section 8-8.4.2.

During fabrication of the equipment, staff will advertise for bids for the installation of the equipment.

Installation will be timed to occur upon delivery of the equipment to the City.

Fiscal Impact:

The total project cost, including equipment procurement, installation, coating, and associated improvements, is estimated at approximately $2,000,000.

The Walker Process Equipment secondary clarifier equipment has been quoted at $498,658.54.

Applicable sales tax is estimated at approximately $41,139, resulting in a total equipment procurement cost of approximately $539,798. Staff recommends a total authorization of $650,000, which includes the equipment purchase, applicable sales tax, and a contingency of approximately $110,200 (20.4%) to address potential tax adjustments, freight-related costs, manufacturer-requested modifications, additional equipment components, startup and field service support, and other procurement-related costs associated with specialized long-lead wastewater treatment equipment.

There are sufficient funds budgeted in Account No. 981116-65501 (Secondary Clarifier Improvement) for this encumbrance, as well as the total estimated project cost for the West Secondary Clarifier Rehabilitation Project. No general funds are allocated to this project.

Alternatives:

1. Defer replacement and take no action at this time while continuing to operate the existing clarifier.

This would expose the WWTF to reliability and operational risks.

2. Direct staff to seek bids from alternative equipment manufacturers. This would reduce equipment standardization, require significant structural modifications to the clarifier basin and appurtenant structures, and further delay corrective action of a longstanding operational deficiency.

Recommendation:

Adopt a Resolution awarding the purchase of Walker Process Equipment brand secondary clarifier mechanism and associated equipment to MuniQuip, LLC of Roseville, CA in the amount of $539,798 for the West Secondary Clarifier Rehabilitation Project, with the finding that it is in the best interest of the City, and authorizing a procurement contingency of $110,202.

Attachments:

1. Resolution - West Secondary Clarifier Equipment Purchase

2. Resolution - Exhibit A - Proposal
Prepared By: Submitted By:

Nick Menezes
Deputy PW Director - Engineering
Robert Bendorf
City Manager

ATTACHMENT 1

RESOLUTION NO. _________

RESOLUTION OF THE CITY COUNCIL OF THE CITY OF YUBA CITY AWARDING THE

PURCHASE OF A WALKER PROCESS EQUIPMENT SECONDARY CLARIFIER

MECHANISM AND ASSOCIATED EQUIPMENT TO MUNIQUIP, LLC OF ROSEVILLE, CA IN THE AMOUNT OF $539,798 AND AUTHORIZING A PROCUREMENT CONTINGENCY OF $110,202 FOR THE WEST SECONDARY CLARIFIER REHABILITATION PROJECT WHEREAS, the 2020 Wastewater Master Plan identified rehabilitation and replacement of aging wastewater treatment infrastructure, including secondary clarifier mechanisms, as a priority condition-related improvement necessary to maintain reliable treatment operations and regulatory compliance; and
WHEREAS, the Public Works Department Engineering Division has developed the West Secondary Clarifier Rehabilitation Project to replace the existing clarifier mechanism and associated components while preserving the existing concrete structure; and WHEREAS, the City has determined that the most expedient and beneficial means by which to facilitate the West Secondary Clarifier Rehabilitation Project is to procure long-lead time clarifier equipment in advance of construction bidding; and WHEREAS, the existing secondary clarifier mechanism was originally furnished by Walker Process Equipment, and procurement of replacement equipment from the original equipment manufacturer will ensure compatibility with the existing facility while minimizing project costs, schedule impacts, and construction risks; and WHEREAS, MuniQuip, LLC of Roseville, California is the authorized regional representative for Walker Process Equipment; and
WHEREAS, the City has met the requirements to sole source the equipment pursuant to Public Contract Code Section 3400(c) and City Purchasing Policies Section 8-8.4.2; and WHEREAS, the negotiated price for the equipment is reasonable and consistent with similar proprietary wastewater treatment equipment; and WHEREAS, the City Council now desires to authorize the sole source purchase of Walker Process Equipment brand secondary clarifier equipment from MuniQuip, LLC.

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

1. The City Council finds that all of the facts set forth in the recitals above are true and correct and incorporated herein.

2. The City Council finds that a sole source award is appropriate because Walker Process Equipment is the original equipment manufacturer of the existing secondary clarifier mechanism, the proposed equipment is uniquely suited for the City's existing infrastructure and operational requirements, and the proposed negotiated price is reasonable and consistent with similar proprietary wastewater treatment equipment.

Given this, the City Council finds that it is in the best interest of the City to make a sole source award to MuniQuip, LLC.

3. The City Council of the City of Yuba City awards the purchase of Walker Process Equipment brand secondary clarifier mechanism and associated equipment to MuniQuip, LLC of Roseville, California in the amount of $539,798, inclusive of applicable sales tax.

4. The City Council further authorizes a procurement contingency in the amount of $110,202 (20.4%) and authorizes the Public Works Director to approve purchase modifications, additional equipment components, manufacturer-requested refinements identified during submittal review, startup and inspection services, delivery and freight adjustments, and other procurement-related costs associated with acquisition of the Walker Process Equipment secondary clarifier equipment.

5. The City Manager is authorized to execute all documents necessary to effectuate this purchase.

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 7th day of July, 2026.

AYES:

NOES:

ABSENT:

Mark Boomgaarden, Mayor
ATTEST:

Ciara Wakefield, City Clerk

APPROVED AS TO FORM
COUNSEL FOR YUBA CITY:

Shannon Chaffin, City Attorney
Aleshire & Wynder, LLP
Exhibit:

A. MuniQuip Walker Process Proposal No. 22-S-067-REV1

2017 Opportunity Drive # 4, Roseville, CA 95678, (916) 787-5641 office, (916) 787-5642 fax www.muniquipllc.com
DATE: 6/12/26 QUOTE #22-S-067-R1
TO: City of Yuba City
Public Works Department
1201 Civic Center Blvd.

Yuba City, Ca. 95993
ATTN: Nick Menezes
RE: SIGHTWELL CIRCULAR COLLECTOR MECHANISM
Dear Nick,
We are pleased to offer the following equipment for your consideration:

ITEM 1
• One Type SWP pier-supported suction pipe collector for a 90’ diameter x 15’ S.W.D. concrete tank with 1/4:12 floor slope. Includes a beam-type catwalk with aluminum handrails and grating walkway, expanded platform at center drive; 36” dia. center pier with sludge return pipe; drive cage; sludge sight box with rotating PVC flow controllers; 14’ dia. energy dissipating inlet with gates; 20’ dia. influent well; two truss-type rake arms with adjustable squeegees and PVC suction pipes (8” & 6” dia.) feeding the sludge box; skimmer assembly with aluminum/neoprene blades, support tubes, deflector blades, and two scum boxes with flusher device; fasteners and anchorage. Materials: carbon steel (non-submerged and submerged), type 316 stainless steel (squeegees, fasteners, anchorage), as manufactured by Walker Process Equipment.

Item 1 as described above for the price of……………………………………………………………$498,658.54 NOTES:

Lead time – Submittal of approval of drawings 20-22 weeks, Shipment after approval 36-38 weeks. Anchor bolts, seismic calculations, or vibration testing are not included unless specifically noted in individual equipment descriptions.

Freight is F.O.B. factory with freight to the job site included; however, Sales tax is not included.

Quotation is valid for 45 days.

Best Wishes,
Joshua Wyatt
Sales Engineer
2017 Opportunity Drive, Suite 4
Roseville, CA 95678
916-759-3292 cell
916-787-5641 office
916-787-5642 fax
www.muniquipllc.com
Initial

Dedicated to the Water and Wastewater Industry
Walker Process Equipment
Division of McNish Water
840 North Russell Avenue
Aurora, Illinois 60506-2853
E-Mail: [email protected]
Website: www.walker-process.com
Phone: 630-892-7921
June 10, 2026
TO YUBA CITY, CA:

SUBJECT: Yuba City, CA
PROPOSAL NO.: 22-S-067-REV1
We are pleased to submit this proposal as our offer to sell and furnish the following equipment:

SIGHTWELL CIRCULAR COLLECTOR MECHANISM
This proposal is divided into the following sections that together form our complete proposal:

Pricing Summary Pg. 2 - 5
Scope of Supply and Clarifications Pg. 6 - 8
General Items Pg. 9 - 10
Terms and Conditions of Sale Pg. 11 - 14
Mechanical Warranty Pg. 15
If we can furnish any clarifications or additional information regarding the scope and terms of this proposal, please contact our sales Representative, Josh Wyatt of MuniQuip, LLC, 916-787-5641. We look forward to working with you on this project.

Sincerely,

WALKER PROCESS EQUIPMENT
Division of McNish Water
Chris Harston, P.E.

Regional Sales Manager

Yuba City, CA
Proposal No. 22-S-067-REV1

June 10, 2026

PRICING SUMMARY
Listed below is a summary of prices for equipment as noted within this proposal. The prices are for equipment as described herein, F.O.B. shipping point with freight prepaid via truck, exclusive of any taxes.

Our pricing includes a maximum of seven (7) hard copy service manuals unless a greater number is specified in the project specifications. If requested, Walker Process Equipment (WPE) will supply the electronic version of the O & M Manual in PDF format. The rights to the content of WPE O & M Manuals and drawings belong solely to WPE. WPE reserves the right to revise the content at any time.

NOTE: Please refer to the following pages for clarifications to our scope of supply.

One (1) Pier-Supported Sightwell Collector Mechanism,
Type “SWP”, for installation (by others) in existing secondary clarifier #1 concrete tank 90’ diameter x 15’ S.W.D. with a floor slope of 1/4:12 for the price of . . . $498,658.54 Note: Collector mechanism is a near identical replacement of the mechanism supplied on Walker Process Equipment contract 74-W602W and will not be designed to current building codes.

Note: If compliance with current building codes is required, seismic loads may necessitate demolition and rebuilding (by others) of the center concrete foundation to use cast in place anchorage for the collector mechanism.

EXISTING STRUCTURE NOTE:

Equipment for this project is to be installed in existing concrete structure(s). The price and schedule offered is based on the limited dimensional information for the existing tank(s) we have at the time of making the offer. The schedule is contingent on the purchaser providing Walker Process Equipment with all required verified tank dimensions for each tank involved and prior to the start of submittal drawings and the schedule for submittal.

In the event that verified dimensions are not provided or the provided dimensions are incomplete and/or in error, which results in delay of the construction schedule and/or modifications to either the equipment or the adjacent structures, the Purchaser will be solely responsible for all labor, materials and associated costs to correct the resulting situation.

If multiple mechanisms are specified for tanks that are described with identical general dimensions (diameter, length, width, depth, floor slope etc.), our price and schedule is based on each of the tanks being identical to each other. The price and schedule given does not include the additional costs and possible extension to the schedule if upon verification of the actual tank dimensions unique sets of equipment

Yuba City, CA
Proposal No. 22-S-067-REV1

June 10, 2026
dimensions are required due to variances in the dimensions among the existing tanks that are of only similar size.

Walker Process Equipment is not responsible for the locations, conditions or dimensions of existing concrete, anchors, and will not accept responsibility for evaluating existing concrete or anchors for suitability or modification for reuse, or any equipment not furnished by Walker Process Equipment. Any repair, alterations or cleaning of existing structure, or any manpower and equipment necessary for alterations to the structure and/or installation of our equipment is not included in our price, or in our scope of supply.

CONDITIONS OF SALE: This offer to sell is expressly made subject to the following requirements: WPE means Walker Process Equipment Division of McNish, LLC.

1. Your purchase order must be received by WPE not later than June 1, 2026. Please note that prices quoted are not firm and are subject to Price Adjustment per item 11 listed under Terms and Conditions of Sale attached hereto and made a part of this Proposal; AND

2. Please note that all terms in your Purchase Order that conflict with or in any way change the terms of this Proposal, including the Terms and Conditions of Sale attached hereto and made a part hereof constitute a counteroffer and must be expressly accepted by WPE in a Purchase Order signed by WPE. Work started by WPE in connection with this Proposal before a Purchase Order is finalized and signed shall not constitute acceptance by WPE of any counteroffer from you. If you request WPE to perform work in connection with this Proposal before a Purchase Order is signed, all such work will be performed by WPE based on this Proposal and attached Terms and Conditions of Sale.

WPE proposes to supply all equipment and materials listed in this Proposal as a material supplier only and not as a subcontractor.

The number of this proposal must be referenced in the Purchaser's purchase order.

The prices quoted in this proposal are based upon and subject to Purchaser's acceptance of the Terms and Conditions of Sale attached to this proposal. WPE reserves the right to change the prices quoted if the subsequent Purchase Order changes or modifies in any manner, the Scope of Supply or the attached Terms and Conditions of Sale, unless WPE's written consent is first obtained. This proposal shall become a binding contract for the scope of equipment supply and mechanical warranty responsibility, upon acceptance by Purchaser and approval by WPE as provided for in the Terms and Conditions of Sale.

PAYMENT AND PRICE TERMS:
 15% net 30 days upon receipt of approved submittal.

Yuba City, CA
Proposal No. 22-S-067-REV1

June 10, 2026
 80% net 30 days upon shipment of materials, or upon offer to ship.  5% net 30 days upon start-up of the equipment or within 90 days of final shipment whichever occurs first.

When multiple structures or partial shipments are involved, each structure or its equivalent tonnage will be considered a unit for payment.

Invoices not paid within 30 days from date of invoice will bear interest at the rate of two percent (2%) per month.

These terms are completely independent from, and in no way contingent upon, when you receive payment from the Owner and/or prime contractor. Walker Process prices do not include sales, use, excise, or other similar taxes, and all such taxes shall be paid by the Purchaser. Our offering does not include bonds of any kind, which the purchaser may require.

ESTIMATED SCHEDULES:

The prices given in this proposal are based on our best estimate of costs and current deliveries by suppliers and our projected factory workload. WPE project managers will work with you to coordinate our shipments with your construction schedule and expect you to expedite a timely turnaround of our submittal for approval. WPE will not be held responsible for delays or shortages of materials caused by our suppliers and/or by conditions beyond our control and under no circumstances will be liable for liquidated damages.

We estimate that we can ship fabricated materials in accordance with the schedules listed within each of the proposed items of this proposal.

Approval Schedules are shown in weeks after receipt of order with complete information. Shipment schedules are shown in weeks after receipt of final Approved Submittal.

SCHEDULES STATED WITHIN THIS PROPOSAL ARE SUBJECT TO
REVISION. SHIPPING DATES ARE BASED ON AVAILABILITY OF
MATERIALS, SUPPLIES, AND LABOR. WALKER PROCESS EQUIPMENT

WILL NOT ACCEPT LIABILITY FOR DELAYS CAUSED BY SHORTAGES OF MATERIALS OR CAUSED BY EVENTS BEYOND OUR CONTROL.

If approved Submittals and/or requested verified tank dimensions are not received by WPE within six (6) weeks of initial transmittal, WPE shall be entitled to a reasonable extension of the Shipment Schedule and Contract Price.

TERMS AND CONDITIONS:

Refer to the attached Terms and Conditions of Sale, which form an integral part of this proposal.

Yuba City, CA
Proposal No. 22-S-067-REV1

June 10, 2026
FIELD SERVICE:

If our scope of supply indicates the price includes the services of a factory field service technician for checkout, initial start-up, testing, commissioning, and/or instruction of plant personnel as noted in the "Scope of Supply”, refer to the attached General Items regarding our Terms of Field Service.

Yuba City, CA
Proposal No. 22-S-067-REV1

June 10, 2026

SCOPE OF SUPPLY

BID ITEM

PIER SUPPORTED CIRCULAR SUCTION COLLECTOR MECHANISM
One (1) Pier-Supported Suction Pipe Collector Mechanism, Type SWP for 90’ diameter x 15’ S.W.D. existing concrete tank with a floor slope of 1/4:12 WALKER PROCESS EQUIPMENT WILL SUPPLY:
 Catwalk – Beam type constructed with structural shapes spanning from tank wall to tank center, for access to the drive assembly. The catwalk includes 2-rail aluminum handrails and 3’ wide aluminum I-bar grating walkway deck. The expanded center platform around the drive area includes 2-rail aluminum handrails and aluminum I-bar grating walkway deck with 2’ clearance around the drive.  Center pier – 36” dia. x 1/4” wall thickness with concentric sludge return pipe  Drive cage
 Sludge sight box with rotating PVC flow controllers
 Energy dissipating inlet – 14’ dia. x 4’-8” side depth x 3/16” thickness with adjustable gates
 Influent well – 20’ dia. x 8’ side depth x 3/16” thickness  Rake arms – two (2) truss type constructed with structural shapes with 1/4” thick Vplow flights with adjustable squeegees. Each arm is furnished with one (1) 8” dia. and two (2) 6” dia. PVC suction pipes terminating in the sludge sight box.  Skimmer assembly – Two (2) 6’-0” aluminum and neoprene skimming blades, aluminum support tubes, pivot brackets, support booms, deflector skimming blades extending from the scum baffle to the influent well, and two (2) 6’-0” wide scum collection boxes, each with approach ramp and flusher device.  Fasteners
 Anchorage

MATERIALS OF CONSTRUCTION
Non-Submerged (catwalk & drive platform) – carbon steel Submerged components of the mechanism – carbon steel
Squeegees – type 316 stainless steel
Fasteners – type 316 stainless steel
Anchorage – type 316 stainless steel
NOTE:

THE MECHANISM IS FIELD ASSEMBLED WITH BOLTED CONNECTIONS,

EXCEPT THE PIER SEAL PLATES FOR ENERGY DISSIPATING INLET AND SLUDGE SIGHT BOX THAT MUST BE WELDED TO THE CENTER PIER.

HANDRAIL POSTS WITH FITTINGS ARE FACTORY ASSEMBLED.

HORIZONTAL PIPE RUNS WILL BE RANDOM LENGTHS OF PIPE REQUIRING FIELD CUTTING AND MOUNTING TO POSTS.

Yuba City, CA
Proposal No. 22-S-067-REV1

June 10, 2026
SHOP PAINTING:

Non-submerged ferrous surfaces will be prepared in accordance with SSPC-SP6 and given one (1) shop coat of Sherwin-Williams Macropoxy 646 PW Red Oxide, 5 – 7 mils dry film thickness.

Submerged ferrous surfaces will be prepared in accordance with SSPC-SP10 and given one (1) shop coat of Sherwin-Williams Dura-Plate 235 epoxy Red Oxide, 4 – 8 mils dry film thickness.

Aluminum, stainless steel, galvanized steel, plastic and other special materials will not be shop painted.

FIELD SERVICE: As required, but not to exceed two (2) trips and four (4) days of mechanical service.

Yuba City, CA
Proposal No. 22-S-067-REV1

June 10, 2026
ESTIMATED SCHEDULE: Based on current deliveries by suppliers and our current projected workload, we estimate that we can ship fabricated materials in accordance with the schedules listed below. Approval Schedule is shown in weeks after receipt of order with complete information. SCHEDULES ARE ESTIMATES AND WILL BE UPDATED

THROUGHOUT THE TIME BETWEEN ORDER ENTRY AND ACTUAL AVAILABILITY FOR SHIPMENT.

Submittal of Approval Drawings ..................................................... 20-22 weeks Shipment, after Receipt of Approval ............................................... 36-38 weeks EXCLUSIONS: Although possibly shown on the plans and/or specified, the following are not included in this offering.

1. Drive assembly (existing Rebuild-It Services drive assembly to be reused)

2. Adapters for drive assembly to pier, cage, or walkway/platform (existing to be reused or discarded as needed)

3. Field painting, finish painting

4. Access stairway or platform to the equipment bridge

5. Handrail around the perimeter of the tank

6. Effluent troughs

7. Weir plates, scum baffles, or supports

8. Neoprene gasket, caulking, or mastic sealant between weir plates and concrete wall – if required

9. Lubricating oils or grease including lubricants for stainless steel fasteners

10. Influent pipe and supports

11. Sludge or scum piping, fittings, and valves

12. Scum spray system or components

13. Electrical controls including motor starters and disconnects

14. Electrical conduit, wiring, and supports

15. Light Fixtures and duplex receptacles

16. Concrete work or erection

17. Unloading, hauling, or storage

18. Any items that are not specifically listed above as being included

Yuba City, CA
Proposal No. 22-S-067-REV1

June 10, 2026

GENERAL ITEMS
SAFETY REGULATIONS: Equipment and specified accessories supplied by WALKER PROCESS EQUIPMENT Division of McNish, LLC (WPE) will comply with the Occupational Safety and Health Act of 1970 as may be amended to date of order. Purchaser will be responsible for specifying items required by the Act, which depend upon the particular service or operating methods of the Owner.

PAINTING: If Purchaser’s equipment has shop painting included in the price, as outlined in the main body of this proposal, please take note of the following:

Our prices are based on shop surface preparation and shop coat(s) as outlined in the main body of this proposal. In the event that an alternative paint system is selected by the Purchaser, WPE requires written notification and data from Purchaser on the alternate paint selected. With Purchaser’s agreement, WPE will then either adjust our price as may be necessary to comply or ship the material unpainted if compliance is not possible, due to application problems or environmental controls.

Shop primer paint is intended to serve only as minimal protective from the time of application (usually for a period not to exceed 30 days). Therefore, it is imperative that the finish coat normally be applied within 30 days of shipment on all shop coated surfaces. Without final coating(s) protection, primer degradation will likely occur after this period, which in turn may require renewed field surface preparation and field coating by Purchaser and/or Field Painting Contractor. Unless noted otherwise, shop prime paint will be held back 3 inches from areas that require field welding.

All field surface preparation, field paint, field touch-up, and field repair to shop coated surfaces are not by WPE. WPE will not be responsible for condition of shop primed or shop finished painted surfaces after equipment leaves its shops. Purchaser is invited to inspect painting in our shops for proper surface preparation and shop coating application prior to shipment.

WPE assumes no responsibility for field surface preparation or field touch-up of shop coatings related to shipping damage or handling damage. Any bruises, mars and/or scratches caused by loading, shipping, unloading and handling the equipment must be immediately touched up in the field by Purchaser and/or Field Painting Contractor prior to any equipment storage or equipment installation. WPE will not accept any responsibility for rusting due to equipment not receiving additional coats in the field by the Purchaser and/or Field Painting Contractor.

Purchaser must advise WPE in writing of any and all concerns regarding the shop applied surface preparation and/or the shop applied coating(s) before equipment is installed. WPE will not accept any back charges related to either the shop applied surface preparation or the shop applied coating(s) after equipment has been installed.

Application of field coating(s) shall be in strict compliance with the coating manufacturer’s recommendations. Prior to application of field coat(s), the Purchaser and/or Field Painting Contractor must ensure that the maximum recoat time for the shop coating, as set forth by the shop coating manufacturer, will not be exceeded. If the maximum recoat time will be exceeded, the Purchaser and/or Field Painting Contractor shall consult the shop coating manufacturer for necessary surface preparation prior to applying subsequent top coats. Application of field coating(s) shall be construed as the Purchasers and Field Painting Contractors full acceptance of both the shop applied surface preparation and the shop applied coating(s). WPE will not accept any back charges related to either the shop applied surface preparation or the shop applied coating(s) after field coatings are applied.

All finish coats are not by WPE unless otherwise stated in the main body of this proposal. Finish coats must be the same type and by the same paint manufacturer as the prime coat, to ensure optimum compatibility and avoid invalidation of the paint warranty. The Purchaser and Field Painting Contractor are responsible that the field finish coating system is fully compatible with the shop applied coating(s).

Painting of fasteners and other touch-up to painted surfaces will be by Purchaser and/or Field Painting Contractor after mechanism erection.

No shop coatings are used by WPE on aluminum, stainless steel of other non-ferrous metals, or on galvanized metal, unless specifically designated.

All pipes, tubes, etc., 20” in diameter and larger, which receive shop surface preparation as outlined in the main body of this proposal, receive both interior and exterior shop surface preparation and shop coating. For pipes, tubes, etc., smaller than 20” in diameter, shop surface preparation and shop coating only extends into the ends of the pipes, tubes, etc., as far as the gun will reach without inserting the gun within the pipe or tube.

Motors, gear motors, and other components not manufactured by WPE will be painted solely with the originating manufacturer's standard paint system. No additional shop coatings are applied by WPE for components not manufactured by WPE.

Prior to field sandblasting, the Purchaser and/or Field Painting Contractor shall protect all gears, motors, drives, mixers, shafting, electrical controls, seals, breather vents and miscellaneous items of equipment that could be damaged by sandblasting or entry of sand. Painting can damage seals and plug breather vents on the drive units. WPE will not be responsible for leaks or loss of lubricant due to field applied paint of seals and/or vents.

Evaluation of dry film coating thickness complies with the requirements of industry standard SSPC-PA2, “Paint Application Specification #2 Measurement of Dry Coating Thickness With Magnetic Gages.” ANCHORAGE: Note that existing concrete tanks may require concrete modifications in the areas where new anchors will be placed in order to meet current design codes. Sometimes the required modification may be extensive. Foundation loads from the equipment provided will be submitted, but WPE is not responsible for cost, design, or the work for the concrete modification.

Yuba City, CA
Proposal No. 22-S-067-REV1

June 10, 2026
WPE is not responsible for determining the condition, adequacy, capacity, or suitability of existing anchors or concrete if the existing anchors are to be reused.

STAINLESS STEEL: Stainless steel products that have been subjected to the pickle, passivate and electro-polish process are more resistant to rust and corrosion than untreated products, however this does not guarantee that the products will not rust, corrode or discolor. Due to the many circumstances outside of the control of Walker Process Equipment Division of McNish, LLC and our fabricators all present and prospective purchasers of stainless steel product are cautioned about possible conditions that affect their application if cosmetic appearance is required. McNish, LLC and Walker Process Equipment Division of McNish, LLC make no warranty, expressed or implied, as to the rust, corrosion or discoloration resistance of stainless steel products supplied by Walker Process Equipment Division of McNish, LLC.

ADHESIVE (EPOXY) ANCHORS: WPE specifically excludes all responsibility for field installation of adhesive anchors, all field installer certifications of adhesive anchors, and all equipment and appurtenances required to field install the adhesive anchors.

RECEIVING MATERIAL: Upon receipt of each shipment, the Contractor/Purchaser should check the goods received against the tally on the PACKING LIST provided by WPE. If any items are missing, an appropriate notation should be made on the shipping papers and WPE should be notified immediately. Shipments for which no shortages are reported to WPE within fourteen (14) days of delivery to the jobsite will be considered complete as listed on the PACKING LIST.

STORAGE/PROTECTION: All motors, drives, shipping cartons containing sensitive equipment, and any other items that would reasonably deem special care be exercised in storage must be stored inside or adequately protected from moisture, and exposure.

WPE will not be responsible for damage or deterioration due to improper handling, exposure or inadequate protection.

FIELD INSTALLATION: The equipment described and offered in this proposal is to be field installed by OTHERS. WPE will provide General Installation instructions, as a guide only, to assist installer who is presumed to be experienced, competent and equipped to handle and install the equipment as offered herein. It is the Contractor's responsibility to furnish any erection aids he deems necessary.

GENERAL ITEMS NOT INCLUDED: Unless specifically indicated to the contrary in the scope, the following items are excluded from our offering:

INSPECTION FOR DAMAGE UPON ARRIVAL, UNLOADING, HAULING OR STORAGE, SHIMS/SHIM SETS, ALL ELECTRIC

CONTROLS, CONDUIT, WIRING AND ALARMS, GREASE FITTINGS, GREASE LINES, LUBRICATING OIL OR GREASE,

INFLUENT PIPE, SLUDGE OR SCUM PIPING AND FITTINGS AND VALVES, FIELD PAINTING OR WELDING, CONCRETE

WORK, INSTALLATION OF EQUIPMENT, ANCHORAGE TEMPLATES, LABOR AND MATERIALS TO REPAIR DEFECTS

CAUSED FROM SHIPPING AND HANDLING AND INSTALLATION, HANDRAILS AND WALKWAYS NOT LOCATED ON THE EQUIPMENT, TOOLS, SPARE PARTS, VIDEO TAPES/TAPING OF INSTRUCTIONS/TRAINING SESSIONS.

If this proposal includes an offer for WPE to provide field inspection services of existing equipment, the price shown does not include any material or labor necessary to provide safe access to all areas that require visual inspection, such as scaffolding, ladders, lifts, lighting, safety harnesses, testing for air quality in confined areas, breathing apparatus, safety observers, safety permits or any other materials or labor required for the inspections. The contractor is solely responsible to coordinate the draining and cleaning of all tanks and structures to be inspected and to provide all material and labor required to assist WPE with the inspection.

When field service is requested to inspect existing structures, the following conditions shall apply:
 The field inspection services will be performed to generally accepted industry professional standards and WPE will use ordinary skill in providing field inspection services.
 The Customer shall provide well-ventilated access to all areas requiring inspection and will provide all required scaffolding, ladders, safety equipment, tools, surveying equipment, labor assistance etc., required to perform the field inspection services.  The Customer shall completely drain and clean all tanks, structures and access areas prior to WPE providing field inspection services.
 The Customer shall understand that WPE personnel are not corrosion experts, concrete experts, coatings experts, or failure analysis experts; All field inspections are strictly limited to “visual” observations and do not encompass measuring structural members or structural analysis.
 The Customer shall satisfy itself as to the adequacy and accuracy of the information provided by WPE personnel and shall take complete responsibility as to the use of the information provided by the WPE personnel and the information contained within the WPE field inspection report, which will be provided by WPE to the Customer.  WPE makes no warranty of any kind, expressed or implied with respect to the field inspection services.

Yuba City, CA
Proposal No. 22-S-067-REV1

June 10, 2026

TERMS AND CONDITIONS OF SALE

1. Controlling Terms. All purchase orders submitted to Walker Process Equipment, a division of McNish, LLC (hereinafter referred as “Seller”) by a purchaser (hereinafter referred to as the “Buyer”) for products and/or services sold by Seller shall constitute acceptance of Seller’s Bid Proposal, these Terms and Conditions of Sale and Seller’s Mechanical Warranty (hereinafter referred to, collectively, as “Seller’s Contract Documents”). In the event any provision of Buyer’s purchase order conflicts with Seller’s Contract Documents, the provisions of Seller’s Contract Documents shall control. Any modifications, amendments or other changes to Seller’s Contract Documents must be agreed upon in writing signed by Seller. Seller is neither a party to, nor shall Seller be bound by, the terms of any contract or agreements between Buyer and any other party. (Seller’s Contract Documents and Buyer’s purchase order are hereinafter referred to, collectively, as the “Contract”).

2. Acceptance of Purchase Orders. All purchase orders received by Seller are subject to approval of Buyer’s credit and is contingent upon Seller’s receipt of written approval of all equipment submittals or written waiver thereof.

3. Shipment and Delivery. The shipping schedule set forth in Seller's proposal is based upon Seller's knowledge of the availability of materials at the time of quotation. Seller will use reasonable efforts to meet specified delivery dates, but such dates are estimates only and are not guaranteed. Seller reserves the right to make partial shipments and invoice Buyer for same. If Buyer delays shipment, Seller may invoice and the Buyer agrees to remit the amount due per terms as if the equipment had shipped. The Seller shall not be liable for any delays beyond its reasonable control (i.e., force majeure) including inadequate or reduced supply, or excessive costs, of suitable materials.

4. F.O.B. Point and Title. Seller's delivery of goods to a carrier F.O.B. shipping point constitutes delivery to Buyer and will transfer all title, ownership, and possession of the goods to Buyer.

5. Payment Terms. Payment terms are independent of, and are not contingent upon, the time and manner in which Buyer receives payment from any other person. All accounts that remain unpaid after the due date will accrue interest at a rate of two percent (2%) per month (annual percentage rate of 24%), or the maximum interest rate permitted by law. Buyer shall pay all costs and expenses, including reasonable attorneys' fees, which are incurred by Seller to collect any past due accounts.

6. Setoff. Buyer shall have no right to setoff or deduct any sums owed to Seller under this Contract for any amounts that are in dispute between Seller and Buyer and relate to any other project or contract between Seller and Buyer. Any setoff so made shall constitute a default by Buyer under this Contract and Seller shall then be entitled to pursue all remedies available to Seller for such default, including, but not limited to, the Seller’s right to stop performing Seller’s obligations under this Contract.

7. Taxes. Prices quoted by Seller do not include any federal, state, local, sales, use, excise or other taxes. Any tax applicable to Buyer's purchase of Seller's goods shall be paid by Buyer directly to the appropriate governmental authority.

8. Warranty. Seller warrants all goods that it manufactures in accordance with the terms of Seller's Mechanical Warranty, a copy of which is attached hereto and made a part hereof (the "Warranty"). Seller reserves the right to declare the Warranty null and void upon the breach of any of Buyer's obligations under its Contract.

Yuba City, CA
Proposal No. 22-S-067-REV1

June 10, 2026

9. Cancellation. If Buyer requests or causes a cancellation of any work performed by Seller on Buyer's behalf, Buyer agrees to pay Seller for all costs and expenses incurred by Seller, plus overhead and profit, through and including the date of cancellation.

10. Backcharges. No back charges or delay in payment for goods or services furnished by Seller under this Contract shall be made by Buyer without Seller's advance written approval. If Buyer assesses back charges against Seller that are not approved in advance by Seller or delays payment for goods or services, Buyer shall be in breach of this Contract and Seller shall have no further obligation to continue performing any further work or service for Buyer including but not limited to work or services to be performed under Seller’s Mechanical Warranty.

11. Price Adjustment.

Fabricated Steel Components
A contract price revision will take effect if, at the time WPE can purchase fabricated steel required for this project, the increase in the cost of fabricated steel assemblies (carbon steel or stainless steel) is greater than 2% above the cost at the bid date. The contract price will be adjusted by the amount that the current cost of steel exceeds 102% of the cost of steel on the bid date.

Other Large Value Items
A contract price revision will take effect if, at the time WPE can purchase Large Value Items for this project, the increase in the cost of those items such as aluminum (handrailing and grating), plastic, fiberglass, control panels, mixers, burners etc. is greater than 2% from the cost quoted to us within 3 weeks prior to the bid date. The contract price will be adjusted by the amount that the cost of the large value items exceeds 102% of the cost of these items on the bid date.

12. Indemnification. Seller agrees to indemnify Buyer, hold Buyer harmless, and upon request, to defend Buyer from and against all damages, losses, liabilities, costs and expenses, including reasonable attorney’s fees, incurred by Buyer and arising from any claims, demands and suits, for personal injury, death, or property damage caused by the acts or omissions of Seller, in whole or in part, in connection with Seller’s furnishing of the goods and services by this Contract. Seller’s maximum liability to Buyer hereunder shall not exceed the limits of Seller’s insurance policies as evidenced by the Certificate of Insurance delivered by Seller to Buyer in connection with this Contract.

13. Limitation of Liability. Notwithstanding anything contained in this Contract to the contrary, Seller shall have no liability to Buyer for any consequential, incidental, indirect, liquidated, special, exemplary, and punitive damages arising from or alleged to arise from Seller’s breach of this Contract, as Seller’s sole liability to Buyer for breach of this Contract shall be for direct damages actually suffered or incurred by Buyer. Seller’s liability to Buyer for warranty claims shall be solely as stated in Seller’s Mechanical Warranty attached hereto and made a part hereof. Seller’s maximum liability to Buyer for direct damages under this Contract shall be limited to, and shall not exceed, the purchase price of the goods and services furnished by Seller to Buyer under this Contract.

14. Force Majeure. Seller shall not be liable for any costs or damages of any kind under this Contract related to or arising from delays or nonperformance of Seller’s obligations caused by any event occurring beyond Seller’s control, including, without limitation, acts of God, disasters caused by weather or any other event, strikes, disease, epidemics, pandemics, riots, war, shortages in materials or supplies required or the manufacture or shipment of the products, or governmental orders.

Yuba City, CA
Proposal No. 22-S-067-REV1

June 10, 2026

15. Indemnification Provision for Water Treatment Projects Buyer hereby agrees to indemnify, hold harmless, and upon request, to defend, Seller and Seller’s shareholders, directors, officers, employees, agents and legal representatives (hereinafter referred to, collectively, as the “Indemnified Parties”), from and against any and all damages, losses, liabilities, fines, penalties, costs and expenses (including, but not necessarily limited to, all fees incurred by the Indemnified Parties for attorneys and other professional consultants) engaged by the Indemnified Parties, in connection with, or relating to, any claim, demand, action, suit, administrative proceeding, judgment, order, investigation or remediation asserted or issued by any third party, including, without limitation, any federal, state, or local governmental authority, arising or alleged to arise from the presence of any Hazardous Substances (as hereinafter defined), which have been discharged, directly or indirectly, into or from any body of water treated or to be treated by any equipment manufactured or provided by Seller pursuant to the terms of this Purchase Order. For purposes hereof, the use of the term “Hazardous Substances” shall mean industrial wastes, toxic pollutants, and chemicals (including but not limited to per-and polyfluoroalkyl substances (PFAs) or other manufactured chemicals), and any other hazardous substances as such terms are defined under Environmental Laws (as hereinafter defined), petroleum and petroleum products, asbestos or any material which contains any hydrated mineral silicate, including, without limitation, chrysotile, amosite, crocidolite, tremolite, anthophyllite and/or actinolite, whether friable or non-friable, polychlorinated biphenyl (“PCB”) or PCB containing materials or fluids, radon, any other hazardous or radioactive substance, material, pollutant, contaminant or waste, and any other substance with respect to which Environmental Laws or governmental authority requires environmental investigation, monitoring or remediation.

The term “Environmental Laws” shall mean all federal, state, and local laws, statutes, ordinances and regulations, now or hereafter in effect, in each case as amended or supplemented from time to time, including, without limitation, all applicable judicial or administrative orders, applicable consent decrees and binding judgments relating to the regulation and protection of human health, safety, the environment and natural resources (including, without limitation, ambient air, surface, water, groundwater, wetlands, land surface or subsurface strata, wildlife, aquatic species and vegetation).

16. Field Service. Field service quoted is not supervisory but advisory only and is offered subject to the express agreement that our servicemen’s function and responsibilities are limited to inspection, interpretation of assembly drawings and IOM manuals, and identification of materials for proper assembly and operation. In order to ensure the availability of a servicemen, Buyer must provide Seller with an eight (8) week advance notice to schedule service requests. If less than eight (8) weeks-notice is given by Buyer, Seller cannot guarantee availability when requested, and also may result in premium charges to Buyer’s account. Once a service date is scheduled, any travel cost increased due to a change in the service date requested by Buyer will be billed to the Buyer. If, in the event Seller’s field service technician arrives when requested, and the jobsite is not ready for service, Seller shall deduct the days/trips from the allotted time included in our scope of supply, or invoice Buyer at the per diem rate plus actual travel expenses.

Any additional field service requested by Buyer shall be provided by Seller at a rate of $1,200 per diem plus actual travel, housing and meal expenses. Consultation or advisory services of a process engineer or staff engineer within the continental limits of the United States will be charged at the rate of $1,450 per diem plus actual travel, housing, and meal expenses. There will be no credit for using less days or trips than the amount identified within this proposal. The per diem rates quoted are for normal site work schedule, eight (8) hours per day, five (5) days per week; all overtime and Saturday work to be invoiced at one and one-half the per diem rate; Sunday and legal holiday work to be invoiced at double the per diem rate.

17. Limitation of Actions. Notwithstanding any statutory period of limitation to the contrary, and except as otherwise provided in Seller’s Warranty, any action or claim against Seller by Buyer with respect to Seller’s furnishing of goods must be brought within one (1) year from date of Seller’s shipment or offer of shipment of the goods purchased by Buyer.

Yuba City, CA
Proposal No. 22-S-067-REV1

June 10, 2026

18. Disputes and Governing Law. All disputes and controversies arising between Seller and Buyer shall be settled by a court of competent jurisdiction in Kane County, Illinois. All agreements between Seller and Buyer shall be construed in accordance with, and governed by, the laws of the State of Illinois, and shall be construed to be between merchants.

19. Disclosure. Seller is a Division of McNish, LLC. Goods or services to be provided by Seller pursuant to this Contract may include goods or services provided by another division of McNish, LLC.

20. Invalidity. If any provision of Seller’s Contract Documents is held to be invalid or is otherwise rendered unenforceable, such invalidity or unenforceability shall not affect the validity or enforceability of the remaining provisions thereof.

21. Binding Effect. This Contract shall be binding upon, and inure to the benefit of, Seller and Buyer, and their respective successors, assigns, and legal representatives.

22. Entire Agreement. This Contract constitutes the entire agreement between Seller and Buyer, and supersedes all prior agreements, negotiations, and communications, whether oral or written, between Seller and Buyer with respect to the subject matter hereof.

SELLER:

WALKER PROCESS EQUIPMENT,
Division of McNish, LLC
Signature:

Name/Title:

Date:

Chris Harston, P.E. / Regional Sales Manager
June 10, 2026
ACCEPTED BY BUYER:

Name of Company:

Authorized Signature:

Name/Title:

Date:

Yuba City, CA
Proposal No. 22-S-067-REV1

June 10, 2026

MECHANICAL WARRANTY
Walker Process Equipment, a division of McNish, LLC ("Seller") warrants, to Buyer that all products and parts of its manufacture ("Goods") are free from defects in material and workmanship on the date of shipment. Seller's obligation under this Mechanical Warranty is to replace or repair, at no charge to Buyer and the original user of the Goods, any Goods which proves to Seller's satisfaction to have a defect in material or workmanship that interferes with the mechanical operation of the Goods under normal use and service within one (1) year from date of initial operations of the Goods or fifteen (15) months from date of shipment, whichever time period first occurs (the "Warranty Period").

If, within the Warranty Period, Buyer gives Seller prompt written notice of any defects in the Goods, Seller shall then, as Buyer’s sole remedy, repair or replace, any such Goods, which Seller determines, in its sole discretion, to have failed under normal use. Seller shall be provided reasonable evidence that such failure is covered by this Warranty. Unless otherwise agreed to, in writing, by Seller, (i) all repairs or replacements shall be made F.O.B. Seller’s manufacturing facility or other locations designated by Seller; and (ii) Buyer shall be solely responsible for the cost of any labor required in order to allow Seller to gain access to the Goods in order to allow Seller to assess the claimed defects; and (iii) Buyer shall be responsible for all costs of installation of all Goods replaced or repaired by Seller under this Warranty. If Seller determines that any claimed defect is not, in fact, covered by this Warranty, Buyer shall pay Seller its then customary charges for any repairs or replacements made by Seller. Any suit or action brought under this Warranty must be commenced not later than ninety (90) days after the expiration of the Warranty Period, notwithstanding any statute of limitations to the contrary. Buyer shall provide Seller with satisfactory evidence that all the Goods have been maintained in accordance with Seller’s instructions as stated in the installation, operations and maintenance (IOM) manual provided by Seller to Buyer.

This Warranty does not apply to, and is rendered null and void by, any Goods which, after leaving Seller's manufacturing plant, are: (i) not properly functioning as a result of defects or errors made by third parties in engineering designs or specifications related to the Goods (ii) repaired or altered without Seller's prior written approval; or (iii) improperly stored, installed or operated, including any Goods operated beyond its rated capacity or without required safety devices and protective measures; or (iv) the subject of intentional or negligent misuse, misapplication, neglect, or accident; or (v) installed contrary to Seller's instructions; or (vi) the subject of start-up, inspections, or instructions in the operation or maintenance performed by any person who is not an authorized representative of Seller; or (vii) damaged from corrosion, erosion, or any other deterioration occurring after the Goods, or parts thereof, leave the point of manufacture; or (viii) not maintained in accordance with Seller’s instructions as stated in the Installation, Operation and Maintenance (IOM) Manual provided by Seller to Buyer.

This Mechanical Warranty shall not apply to products or parts which are not manufactured by Seller. Buyer’s sole remedy for defective products and parts not manufactured by Seller shall be solely as provided under the warranty, if any, of the original manufacturer of such products and parts. All warranty claims for defective products and parts not manufactured by Seller shall be submitted directly to the original manufacturer for coverage.

The obligations of Seller under this Warranty are subject to, and contingent upon, Buyer not being in breach of any of its payment obligations to Seller for the Goods.

This Warranty is provided by Seller, and accepted by Buyer, in lieu of all other warranties and remedies, express or implied. Seller disclaims the implied warranties of merchantability and fitness for a particular purpose, and any implied warranties arising from course of performance, course of dealing, or usage or trade. Seller shall not be liable under this Mechanical Warranty to Buyer or any other party for direct, special, consequential, indirect or incidental damages of any kind, including, but not limited to, loss of profits. Seller's sole obligation and Buyer's exclusive remedy for warranty claims relating to any Goods is as stated in this Mechanical Warranty.

Agenda Item 3

CITY OF YUBA CITY

STAFF REPORT
Date: July 7, 2026
To: Honorable Mayor & Members of the City Council;
From: Administration Department
Presentation By: Kristi Morales , Administrative Analyst Summary
Subject: Letter of support for Union Pacific and Norfolk Southern Merger Recommendation: Authorize the Mayor to submit a Letter of Support for Union Pacific and Norfolk Southern Merger, Docket Number: FD 36873
Fiscal Impact: None
Purpose:

To authorize the Mayor to submit a letter of support for the proposed merger between Union Pacific and Norfolk Southern, recognizing the potential economic, transportation, and infrastructure benefits to the City of Yuba City, the region, and the national freight rail system.

Council's Strategic Goal:

This item supports the City's strategic goals of promoting economic development, strengthening regional partnerships, and supporting infrastructure improvements that enhance the movement of goods and services.

Background:

The Surface Transportation Board is considering the proposed merger between Union Pacific and Norfolk Southern. The merger would create the nation's first transcontinental freight railroad and is expected to strengthen freight transportation, support economic growth, and improve supply chain efficiency. The City of Yuba City has the opportunity to submit a letter of support for the proposal.

Analysis:

Supporting the proposed merger demonstrates the City's commitment to regional economic development and transportation infrastructure. The merger is expected to improve freight reliability, expand market access, and encourage continued investment in the national rail network.

Alternatives:

1. Authorize the Mayor to submit a modified letter of support

2. Decline to submit a letter of support
Recommendation:

Authorize the Mayor to submit a Letter of Support for Union Pacific and Norfolk Southern Merger, Docket Number: FD 36873.

Attachments:

1. Letter of Support for Union Pacific and Norfolk Southern Merger Prepared By: Submitted By:

Kristi Morales
Administrative Analyst
Robert Bendorf
City Manager

June 30, 2026
The Honorable Patrick J. Fuchs
Chairman
Surface Transportation Board
395 E Street SW
Washington, DC 20423
Subject: Support for Union Pacific and Norfolk Southern Merger, Docket No. FD 36873 Dear Chairman Fuchs:

On behalf of the City of Yuba City, I am writing to express the City's strong support for the proposed merger between Union Pacific and Norfolk Southern.

Freight rail plays a vital role in our regional and national economy by connecting businesses, supporting agriculture, and moving goods efficiently throughout the country. A reliable and modern freight rail network is essential to maintaining economic competitiveness, strengthening supply chains, and supporting sustainable transportation.

The proposed merger presents an opportunity to enhance the nation's freight rail system by improving service reliability, reducing transit times, increasing investment in infrastructure and technology, and expanding access to markets across the country. These improvements have the potential to benefit businesses, industries, and communities throughout our region.

The City of Yuba City recognizes the importance of continued investment in transportation infrastructure that promotes economic growth and strengthens regional connectivity. We respectfully encourage the Surface Transportation Board to give favorable consideration to the proposed merger, recognizing the long-term benefits it can provide to California and the nation.

Thank you for your consideration.

Sincerely,
Marc Boomgaarden
Mayor
City of Yuba City

Agenda Item 4

CITY OF YUBA CITY

STAFF REPORT
Date: July 7, 2026
To: Honorable Mayor & Members of the City Council;
From: Administration Department
Presentation By: Ciara Wakefield, City Clerk
Summary
Subject: General Municipal Election November 3, 2026
Recommendation: Adopt a Resolution calling and giving notice of the General Municipal Election to be held on Tuesday, November 3, 2026 for the election of three (3) City Councilmembers (Districts 1, 2 and 3)
Fiscal Impact: $50,000.00 - Included in FY 2026-2027 Annual Budget 1710-62722 City Clerk Elections
Purpose:

To provide notice of the General Municipal Election to be held on November 3, 2026.

Background:

In accordance with the California Election Code and the City Municipal Code, the City of Yuba City is required to hold an election in conjunction with the Statewide General Election being held on Tuesday, November 3, 2026 for the election of three (3) City Councilmembers (Districts 1, 2 and 3). The City has consistently coordinated with Sutter County to provide consolidated election services.

Analysis:

City Council Election (Districts 1, 2 and 3)
The first day for signing nomination papers for the office of Councilmember will be Monday, July 13, 2026. The close of the nomination period shall be 5:00 p.m. on Thursday, August 9, 2026. Should any incumbent not file nomination papers by the close of the nomination period, the voters of the City will have until 5:00 p.m. on Wednesday, August 14, 2026 to nominate candidates other than the incumbent to that office.

Candidates may file a “Statement of Qualifications” to be included within the sample ballot packet that is mailed to registered voters. All costs of printing and handling of the Statement of Qualifications, except mailing costs, shall be paid by the candidate. A deposit will be required to be made at the time of filing to cover anticipated costs, the amount of deposit will be determined by the Sutter County Elections Office. The Statement of Qualifications is limited to 200 words.

Fiscal Impact:

The City's cost for the 2024 election was $29,684.27. We expect our costs to rise to an estimated $50,000.00 in 2026. This amount was included in the FY 2026-2027 Annual Budget (1710-62722 City Clerk Elections).

Alternatives:

The City of Yuba City conducting “Stand Alone” elections is currently not feasible. Sutter County has the special equipment, software, personnel and training required to conduct elections, and provides good service to our voters.

Recommendation:

Adopt a Resolution calling and giving notice of the General Municipal Election to be held on Tuesday, November 3, 2026 for the election of three (3) City Councilmembers (Districts 1, 2 and 3).

Attachments:

1. Resolution - 2024 Election

2. Notice of Election November 2026

3. Map - City Council Districts
Prepared By: Submitted By:

Ciara Wakefield
City Clerk
Robert Bendorf
City Manager

ATTACHMENT 1

RESOLUTION NO. ________

RESOLUTION OF THE CITY COUNCIL OF THE CITY OF YUBA CITY

CALLING AND GIVING NOTICE OF THE HOLDING OF A GENERAL
MUNICIPAL ELECTION TO BE HELD ON TUESDAY NOVEMBER 3, 2026

FOR THE ELECTION OF CERTAIN OFFICERS
WHEREAS, under the provisions of the laws relating to general law cities in the State of California, a General Municipal Election shall be held on November 3, 2026; and WHEREAS, it is the desire of the City Council of the City of Yuba City to consolidate the Municipal Election with the Statewide General Election to be held on November 3, 2026 for the purpose of electing three (3) Council members for full terms of four years.

NOW, THEREFORE, BE IT RESOLVED AND ORDERED as follows:

Section 1. That pursuant to the requirements of Section 10403 of the Elections Code of the State of California, the City Council requests the Sutter County Registrar of Voters to consolidate the City General Municipal Election with the Statewide General Election being held on Tuesday, November 3, 2026.

Section 2. That the Sutter County Election Department is authorized to canvass the returns of the General Municipal Election. The election shall be held in all respects as if there were only one election, and one form of ballot shall be used.

Section 3. The City of Yuba City will pay Sutter County for reasonable costs for services associated with the November 3, 2026 election. Costs will include proportionate election expenses necessary to carry out the City of Yuba City’s portion of the election.

Section 4. The City Clerk is directed to forward a certified copy of this Resolution to the Sutter County Registrar of Voters.

Section 5. The City Clerk is directed to post a Notice of Election between June 29 to July 13, 2026 per Elections Code 12101.(a).

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 7th day July, 2026.

AYES:

NOES:

ABSENT:

Marc Boomgaarden, Mayor
ATTEST:

Ciara Wakefield, City Clerk

APPROVED AS TO FORM

COUNSEL FOR YUBA CITY
________________________________
Shannon Chaffin, City Attorney
Aleshire & Wynder, LLP
Attachments:

1. Draft Notice of Election

2. Council Districts Map

ATTACHMENT 2

NOTICE OF ELECTION
NOTICE IS HEREBY GIVEN that a General Municipal Election consolidated with the State-wide General Election will be held in the City of Yuba City on Tuesday, the 3rd day of November, 2026 for the following offices all serving four-year terms:

City Councilmember – District 1
City Councilmember – District 2
City Councilmember – District 3
Notice is further given that nomination papers for City Council are available commencing Monday, July 13, 2026 at the City Clerk’s Office, City Hall, 1201 Civic Center Blvd., Yuba City, CA 95993. Persons desiring nomination papers must contact the City Clerk’s Office for an appointment at (530) 822-4817 or [email protected].

Completed nomination papers must be filed with the City Clerk no later than 5:00 p.m., Thursday, August 6, 2026. If nomination papers for an incumbent elective officer of the City are not filed by the aforementioned deadline, the voters shall have until 5:00 p.m.

Wednesday, August 12, 2026 to nominate candidates other than the incumbent for such office.
/s/ Ciara Wakefield, City Clerk
City of Yuba City

ATTACHMENT 3

District 5
District 4
District 3
District 2
District 1
District 4
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District 4
(Added)
District 5
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Council Districts

Agenda Item 5

CITY OF YUBA CITY

STAFF REPORT
Date: July 7, 2026
To: Honorable Mayor & Members of the City Council;
From: Finance/IT Department
Presentation By: Joe Jones, Accounting Manager
Summary
Subject: Adoption of the Fiscal Year 2026-27 GANN Appropriations Limit Recommendation: Adopt a Resolution establishing the City’s Fiscal Year 2026-27 GANN Appropriations Limit
Fiscal Impact: There is no direct fiscal impact associated with adoption of the Fiscal Year 2026- 27 GANN Appropriations Limit. The action is required by state law and establishes the City's constitutional appropriations limit for the fiscal year Purpose:

To adopt the Fiscal Year 2026-27 GANN Appropriations Limit in accordance with Article XIIIB of the California Constitution and Government Code Section 7910.

Strategic Focus Area:

This staff report supports the City Council’s priority of fiscal responsibility.

Background:

Article XIIIB of the California Constitution, commonly referred to as the GANN Appropriations Limit, was approved by California voters in 1979 through Proposition 4. The GANN Limit places a restriction on the amount of tax proceeds that state and local governments may appropriate each fiscal year.

Government Code Section 7910 requires each local jurisdiction to annually establish its appropriations limit by resolution. The appropriations limit is adjusted each year using factors prescribed by state law, including changes in population and the California per capita personal income factor.

Historically, the City Council has considered the annual GANN Appropriations Limit as part of the budget adoption process. For Fiscal Year 2026-27, the calculations supporting the appropriations limit were not finalized in time to satisfy the statutory requirement that the supporting documentation be available for public review at least fifteen (15) days prior to adoption. As a result, this item is being presented separately from the Fiscal Year 2026-27 Budget adoption.

The delay in finalizing the calculations was attributable to the extended budget development process associated with balancing the Fiscal Year 2026-27 budget while addressing ongoing structural deficit

challenges.

Analysis:

The Fiscal Year 2026-27 Appropriations Limit has been calculated in accordance with Article XIIIB of the California Constitution and applicable provisions of the California Government Code.

Based on the calculations contained in Attachment 2, the City's Fiscal Year 2026-27 Appropriations Limit is $228,419,301. Of this amount, appropriations subject to limitation are estimated at $44,691,511. The calculation has been prepared in accordance with the factors and methodologies prescribed by state law.

Adoption of the attached resolution will establish the City's Fiscal Year 2026-27 Appropriations Limit as required by state law.

Fiscal Impact:

There is no direct fiscal impact associated with adoption of the Fiscal Year 2026-27 GANN Appropriations Limit. The action is required by state law and establishes the City's constitutional appropriations limit for the fiscal year.

Alternatives:

There are no recommended alternatives. California Government Code Section 7910 requires the City Council to annually establish the City's appropriations limit by resolution.

Recommendation:

Adopt a Resolution establishing the City’s Fiscal Year 2026-27 GANN Appropriations Limit.

Attachments:

1. Attachment 1 – GANN Resolution 26-27

2. Attachment 2 – GANN Appropriations Limit 26-27
Prepared By: Submitted By:

Kaylayshia Byrd
Administrative Analyst II
Robert Bendorf
City Manager

ATTACHMENT 1

RESOLUTION NO.

RESOLUTION OF THE CITY COUNCIL OF THE CITY OF YUBA CITY DETERMINING AND ESTABLISHING THE CITY’S
APPROPRIATIONS LIMIT FOR FISCAL YEAR 2026-27

BE IT RESOLVED AND ORDERED BY THE CITY COUNCIL OF THE CITY OF YUBA CITY AS FOLLOWS:

WHEREAS, on November 6, 1979, the voters of the State of California approved an initiative measure which added Article XIIIB to the California Constitution; and, WHEREAS, said constitutional provision imposes a limitation upon certain annual appropriations of state and local public entities; and, WHEREAS, pursuant to said new constitutional provision, the State Legislature amended the Government Code by adding thereto Division 9 to Title I of said Code (§7900 et seq.); and,
WHEREAS, California Government Code Section 7910 requires the governing body of each jurisdiction to establish its appropriations limit by resolution; and, WHEREAS, pursuant to said code section, the documentation provided by the Finance Director upon which determination and establishment of this resolution is based has been and is on file with and available for public inspection in the office of the City Clerk for fifteen (15) days prior to the date of adoption of this resolution.

NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Yuba City hereby
Section 1. Pursuant to Government Code §7900 the appropriations limit for the Fiscal Year 2026-2027 is determined to be and shall be the sum of $228,419,301.

Section 2. The limitation established by the above paragraph includes only “appropriations subject to limitation,” as said phrase is defined by Section 9 of Article XIIIB of the California Constitution is the sum of $44,691,511.

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 7th day of July 2026.

AYES:

NOES:

ABSENT:

Marc Boomgaarden, Mayor

ATTEST:

Ciara Wakefield, City Clerk

APPROVED AS TO FORM
COUNSEL FOR YUBA CITY:

Shannon Chaffin, City Attorney
Aleshire & Wynder, LLP

ATTACHMENT 2

GANN Appropriations

CITY OF YUBA CITY

GANN APPROPRIATIONS LIMIT
FY 2026-27
In 1979, California voters approved Proposition 4 (Article XIII-B of the California State Constitution).

Informally known as the "Gann Initiative," Article XIII-B provides limits regarding the total amount of appropriations in any fiscal year from "the proceeds of taxes." In 1980, the State Legislature added Section 9710 to the Government Code. This section states that the governing body of each city must establish, by resolution, an appropriations limit for the following year. The limit for any fiscal year is equal to the previous year's limit, adjusted for population changes and the change in the US Consumer Price Index (or California per capita personal income, if smaller). The necessary statistical information is provided by the California Department of Finance.

The original Article XIII-B (Proposition 4) and its implementing legislation were further modified by SB88 and Proposition 111 (approved by the voters in June 1990). The changes were incorporated into the FY 1990-91 and FY 1991-92 Appropriations Limits. Beginning with the FY 1990-91 Appropriations Limit, a city may choose annual adjustment factors. The adjustment factors include the growth in the California Per Capita Income, or the growth in the non-residential assessed valuation due to construction within the city and the population growth within the county or the city.

The following compares the difference between Yuba City's FY 2025-2026 Appropriations Limit and the estimated proceeds of taxes in the adopted FY 2026-2027 Annual Budget. It reflects a significant gap of $183,727,790 and the City remains well below its Appropriations Limit for FY 2026-2027.

Yuba City Appropriations Limit
Fiscal Year Appropriations Limit Subject to Limit Difference 2003-2004 36,124,686 17,528,659 18,596,027
2004-2005 39,119,422 18,111,670 21,007,752
2005-2006 46,743,797 21,537,304 25,206,493
2006-2007 50,254,256 25,972,260 24,281,996
2007-2008 53,867,537 27,832,496 26,035,041
2008-2009 60,611,753 28,429,415 32,182,338
2009-2010 116,156,363 25,527,163 90,629,200
2010-2011 116,353,829 23,828,071 92,525,758
2011-2012 120,589,108 23,210,946 97,378,162
2012-2013 126,136,207 23,049,722 103,086,485
2013-2014 133,616,084 25,359,739 108,256,345
2014-2015 150,318,095 26,381,439 123,936,656
2015-2016 157,984,318 28,281,716 129,702,602
2016-2017 167,131,610 30,377,348 136,754,262
2017-2018 182,541,144 31,615,591 150,925,553
2018-2019 189,861,044 32,080,601 157,780,443
2019-2020 199,183,222 33,834,750 165,348,472
2020-2021 206,254,226 31,976,235 174,277,991
2021-2022 194,332,732 37,205,993 157,126,739
2022-2023 226,941,764 40,737,252 186,204,512
2023-2024 227,940,308 41,027,110 186,913,198
2024-2025 228,122,660 43,630,315 184,492,345
2025-2026 228,327,970 43,205,793 185,122,177
2026-2027 228,419,301 44,691,511 183,727,790

GANN Appropriations

CITY OF YUBA CITY

GANN APPROPRIATIONS LIMIT
FY 2025-26
Appropriations Setting Limit Methodology
FY 2025-2026 Appropriations Limit $228,327,970
Percentage Change in Non-Residential Construction .....................................................................4.95% Percentage Change in Sutter County Population ............................................................................0.51% January 2025 to January 2026
FY 2026-2027 Appropriations Limit Adjustment Factor times (0.0004) (1.0001 x 1.0003)
City of Yuba City FY 2026-2027 Appropriations Limit $228,419,301 Appropriations Subject to Limitation $ 44,691,511
FY 2026-2027
Difference $ 183,727,790
-
50,000,000
100,000,000
150,000,000
200,000,000
250,000,000
GANN Appropriations Limit
Series1 Series2 Series3

Agenda Item 6

CITY OF YUBA CITY

STAFF REPORT
Date: July 7, 2026
To: Honorable Mayor & Members of the City Council;
From: Administration Department
Presentation By: Robert Bendorf, City Manager
Summary
Subject: Household Hazardous Waste Facility CPI Adjustment Recommendation: Approve the 2025/2026 CPI adjustment for the Household Hazardous Waste Facility and authorize the City Manager to sign the Memorandum of Understanding between the Regional Waste Management Authority and the City of Yuba City
Fiscal Impact: Based on the recommended CPI adjustment, the quarterly lease payments to the City of Yuba City will increase by approximately $400.00 per year Purpose:

To adjust the CPI rate in order to provide more accurate data.

Strategic Focus Area:

This item supports the City's Fiscal Responsibility strategic focus area by ensuring accurate administration of the City's lease agreement and annual CPI adjustment.

Background:

Yuba City is a lease partner of the local Household Hazardous Waste (HHW) facility along with the Regional Waste Management Authority (RWMA). Payments for the facility are made to the City by the RWMA. Costs not only include operational and regulatory components, but also annual cost of living adjustments. The Bureau of Labor Statistics (BLS) did not collect October 2025 reference period survey data due to a lapse in appropriations and was unable to retroactively collect the missing data.

Analysis:

In order to compensate for the missing October 2025 index of this series, R3, a solid waste focused consulting firm retained by the RWMA, recommends applying the factor by which the most recent prior index increased over the same period from 2024 to 2025. In this BLS series, the most recent prior comparable reporting period is August 2024 to August 2025. Using this methodology, the calculated percentage increase between the August 2024 and August 2025 CPI values is 2.49%. This percentage increase will be applied to the October 2024 CPI value to calculate an estimated October 2025 CPI amount. R3 determined this methodology is historically the closest to accurate for projecting an

average annual value using the best available and valid BLS data.

Attached to this staff report is a draft letter outlining the recommendation for the rate adjustment, documenting the calculation methodology. Also included is reference to an administrative provision in which Yuba City will provide invoices to the RWMA for future lease payments to assist with accounting and audit documentation.

Fiscal Impact:

Based on the recommended CPI adjustment, the quarterly lease payments to the City of Yuba City will increase by approximately $400.00 per year.

Alternatives:

Do not approve the proposed Memorandum of Understanding and direct staff to return with an alternative recommendation.

Recommendation:

Approve the 2025/2026 CPI adjustment for the Household Hazardous Waste Facility and authorize the City Manager to sign the Memorandum of Understanding between the Regional Waste Management Authority and the City of Yuba City.

Attachments:

1. MOU HHW Facility CPI Adjustment and Admin May 2026 MOU Prepared By: Submitted By:

Robert Bendorf
City Manager
Robert Bendorf
City Manager

ATTACHMENT 1

423 4th Street 4th Floor • Marysville, CA 95901 • (530) 634-6890 • Fax 634-6888

MEMORANDUM OF UNDERSTANDING FOR THE HAZARDOUS HOUSEHOLD WASTE

FACILITY RATE ADJUSTMENT BETWEEN THE CITY OF YUBA CITY AND THE REGIONAL

WASTE MANAGEMENT AUTHORITY
The RWMA and the City of Yuba City (“City”) are parties to the Household Hazardous Waste Facility Lease Agreement for the property located at 134 Burns Drive, Yuba City, California. The Lease Agreement specifies that annual lease payment adjustments are based on the percentage change in the Consumer Price Index (“CPI”) from October to October using the San Francisco–Oakland–San Jose Metropolitan Statistical Area index published by the United States Department of Labor, Bureau of Labor Statistics (“BLS”).

During review of the 2025 CPI adjustment, RWMA staff identified an issue affecting the availability of the October 2025 CPI data needed for the standard lease adjustment calculation.

Due to a lapse in federal appropriations, BLS could not completely collect October 2025 reference period survey data and was unable to retroactively collect the missing data. As a result, the October 2025 CPI data required for the standard October-to-October comparison is unavailable.

To address the missing October 2025 data, we applied the factor by which the most recent prior index increased over the same reporting period from 2024 to 2025. In this BLS series, the most recent prior comparable reporting period is August 2024 to August 2025. Using this methodology, the calculated percentage increase between the August 2024 and August 2025 CPI values is 2.49%.

This percentage increase will be applied to the October 2024 CPI value to calculate an estimated October 2025 CPI amount. R3 determined this methodology is historically the closest to accurate for projecting an average annual value using the best available and valid BLS data and most closely aligns with the intent of the Lease Agreement adjustment provisions.

Using the methodology described above, the resulting CPI adjustment is calculated as follows:

Item Amount
Previous Quarterly Lease Payment $4,017.00
Percentage Change (Increase) 2.49%
New Quarterly Lease Payment $4,117.02
For Fiscal Year 2026 Q3 and Q4 and Fiscal Year 2027 Q1 and Q2 lease payment adjustments, the Parties agree to use the methodology described in this MOU due to the lack of data for the October 2025 CPI reporting period. The Parties further agree that this estimated October 2025

CPI value will also be used for future lease payment adjustments, including the October 2025 to October 2026 CPI adjustment.

Beginning with future adjustment periods, starting in Fiscal Year 2027 Q3, the Parties intend to resume the standard October-to-October CPI calculation methodology specified within the Lease Agreement, provided the required CPI data is available from BLS. The RWMA will provide the City with the CPI calculation adjustment by March 1 annually, beginning on March 1, 2027.

Additionally, beginning in July 2026, for the quarterly lease payment for the period July 1, 2026 through September 30, 2026, and quarterly thereafter, the City shall provide RWMA with a written invoice for each quarterly lease payment due under the Lease Agreement, and RWMA shall continue processing payments in accordance with the Lease Agreement. Upon receipt of payment, the City shall provide RWMA with written confirmation for accounting and audit purposes.

The undersigned acknowledge and agree to the terms of this Memorandum of Understanding.

CITY OF YUBA CITY
Name: ________________________
Title: _________________________
Date: _________________________

REGIONAL WASTE MANAGEMENT AUTHORITY
Name: ________________________
Title: _________________________
Date: _________________________

Agenda Item 7

CITY OF YUBA CITY

STAFF REPORT
Date: July 7, 2026
To: Honorable Mayor & Members of the City Council;
From: Public Works Department
Presentation By: Joshua Wolffe, Public Works Director
Summary
Subject: Yuba City Landscape District No. 1 - 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 Landscape Maintenance District No.1
• Resolution of Intention to Levy and Collect Assessments, Yuba City Landscape Maintenance District No.1
B. Set a Public Hearing for July 21, 2026 at 6:00PM to establish assessments for Fiscal Year (FY) 2026-27
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.

Strategic Focus Area:

Levying Yuba City Landscape Maintenance District No. 1 (LLMD 1) addresses the City Council's Strategic Focus Area of infrastructure, as levying LLMD No. 1 will ensure that landscaping, and other items included in the District 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 1. The assessments were approved by the property owners of record through a protest-ballot proceeding at the time the Districts were formed.

LLMD 1 includes the Stabler Lane area (Zone of Benefit A) and Garden Highway Area (Zones of Benefit B, B_1, and B_2). Zones of Benefit A and B do not have provisions for a cost of living

adjustment (COLA) and have historically been charged the maximum levy allowed in order to cover their annual expenses. Zones B_1 and B_2 are recently formed zones of benefit and do have provisions for a COLA which is based on the Consumer Price Index from January to January.

Analysis:

The Engineer's Annual Report has been prepared and is on file in the City Clerk's office. It describes each District, the improvements therein, the method of assessment and the proposed assessment for each parcel. The Resolution of Intention to levy and collect assessment is required by state law for existing districts. The proposed action in this report sets a public hearing for the Council meeting to be held on July 21, 2026 to establish assessments for the coming year.

District No. 1, Zones of Benefit B_1 and B_2 will see increases in their annual levies. The levies were raised in response to inflation. District No. 1 Zones of Benefit A and B will continue to be levied at the maximum amount, and will not be increased further due to their lack of COLAs provisions.

Fiscal Impact:

The proposed assessments for FY 2026-27 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 07/01/2027*
1A $22,007.36 $22,230.38 ($1,996.11)
1B** $66,346.36 $73,795.59 ($17,882.88)
*The Projected Reserve Fund Balance is the total of the Capital Replacement Reserve plus the Operating Reserve.
**Dollar amounts for Zones of Benefit B, B_1 and B_2 are included within the "1B" row of the table.

District 1 was formed in 1990 with no COLA, therefore the District's funding is annually based on 1990 dollars. This means that in District 1, Zone of Benefit A, each parcel pays $56.72 annually; and in Zone of Benefit B, each parcel pays $29.50 annually. Staff has reduced maintenance in District 1 to minimal levels in attempts to keep the District's balance positive. With increases in maintenance, water, and electrical costs, it has become increasingly difficult to provide minimally acceptable maintenance. If the Zones of Benefits' rates were inflated to 2026 dollars, the annual amounts per parcel would be $149.20 and $77.60, respectively. The current average annual per-parcel rate among all other residential LLMDs in the City is approximately $225.

Moving forward, staff will need to continue with reducing services in these Zones of Benefit due to lack of funding. In order to correct the funding issues, and re-establish original quality of aesthetics through higher levels of maintenance, staff would need to conduct a Proposition 218 hearing to modify the District for inclusion of COLAs. Currently, data is being analyzed across all Districts to consider options to remediate future funding issues. Once all data has been analyzed, staff will present findings and recommendations to Council for their review.

Alternatives:

1. Council may direct City staff to follow legal procedures in order to modify District No. 1, increasing assessment amounts to a level appropriate for maintenance, and including a Cost of Living Adjustment.

2. Council may cancel the district and find alternative funding sources to maintain the landscaping

and related items in this area.

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 Landscape Maintenance District No.1 • Resolution of Intention to Levy and Collect Assessments, Yuba City Landscape Maintenance District No.1
B. Set a Public Hearing for July 21, 2026 at 6:00PM to establish assessments for Fiscal Year (FY) 2026-27
Attachments:

1. Attachment 1 - Resolution LLMD 1 Approve Engineer's Report

2. Attachment 2 - Resolution LLMD 1 Set Public Hearing Date

3. Exhibit A - District Maps LLMD 1

4. Attachment 3 - Proposed Assessments LLMD 1

5. Attachment 4 - FY 26-27 LLMD-1 Engineer's Report - Intent Prepared By: Submitted By:

Tami Omand
Administrative Analyst
Robert Bendorf
City Manager

ATTACHMENT 1

RESOLUTION NO. _________

RESOLUTION OF THE CITY COUNCIL OF THE CITY OF YUBA CITY APPROVING THE ENGINEER’S REPORT FOR THE YUBA CITY
LANDSCAPE MAINTENANCE DISTRICT NO. 1 (STABLER LANE/GARDEN

HIGHWAY AREA)
WHEREAS, the City Council of the City of Yuba City previously formed Landscape Maintenance District No. 1, (“District”), 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 2, 2026, 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 2026-27 Fiscal Year; and WHEREAS, the City Engineer has prepared and filed the written report with the City Clerk entitled “City of Yuba City, Landscape Maintenance District No. 1, Zone of Benefit A, Zone of Benefit B, Zone of Benefit B_1, Zone of Benefit B_2, 2026/2027 Engineer’s Annual Levy Report” (the “Engineer's Report”) 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 Report and each and every part thereof, and finds that each and every part of said reports are 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 Report, 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 Report be, and each of them are hereby, preliminarily approved and confirmed.

3. The City Council finds that the diagram showing the District referred to and described in said Engineer’s Report, the boundaries of the subdivisions of the land within said District, 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 assessments upon the subdivisions of land in said Districts are in proportion to the estimated benefit to be received by said subdivisions, respectively, from the work and incidental expenses as contained 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, Landscape Maintenance District No. 1, Zone of Benefit A, Zone of Benefit B, Zone of Benefit B_1, Zone of Benefit B_2, 2026/2027 Engineer’s Annual Levy Report.” Said report shall serve as the Engineer’s Report for the purposes of subsequent proceedings for Landscape Maintenance District No. 1.

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 7th day of July, 2026.

AYES:

NOES:

ABSENT:

Marc Boomgaarden, Mayor
ATTEST:

Ciara Wakefield, City Clerk

APPROVED AS TO FORM

COUNSEL FOR YUBA CITY

Shannon L. Chaffin, City Attorney
Aleshire & Wynder, LLP

ATTACHMENT 2

RESOLUTION NO. _________

RESOLUTION OF THE CITY COUNCIL OF THE CITY OF YUBA CITY

DECLARING ITS INTENTION TO LEVY AND COLLECT ASSESSMENTS WITHIN YUBA CITY LANDSCAPE MAINTENANCE DISTRICT NO. 1
(STABLER LANE/GARDEN HIGHWAY AREA) 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 Yuba City Landscape Maintenance District No. 1 (“District”), 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 District provide revenue for the purposes of the servicing, operation, maintenance, repair, and replacement of designated turf, ground cover, shrubs, trees, plants, irrigation and drainage systems, ornamental lighting structures, masonry walls or other fencing, entryway monuments, and associated appurtenant facilities located within the streetscape (perimeter landscaping) surrounding the developments; and WHEREAS, on June 2, 2026, 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 2026-2027 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 Reports to the City Council; and
WHEREAS, on July 7, 2026, 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 2026-27, and to call a public hearing thereto.

NOW, THEREFORE, be it resolved by the City Council 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 of and collection of assessments against the assessable lots and parcels of property within an existing assessment district designated Yuba City Landscape Maintenance District No. 1 (“District”), pursuant to the provisions of the Act, for the fiscal year commencing July 1, 2026 and ending June 30, 2027, 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 servicing, operation, maintenance, repair, and replacement of, designated turf, ground cover, shrubs, trees, plants, irrigation and drainage systems, ornamental lighting structures, masonry walls or other fencing, entryway monuments, and associated appurtenant facilities located within the streetscape (perimeter landscaping) surrounding the developments.

5. The assessments to be levied and collected against the assessable lots and parcels of property within the District for Fiscal Year 2026-27 are proposed to be modified as follows: Assessments for District No.1 Zones of benefit B_1 and B_2, 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 than the amount approved for said District at the time of the Districts’ respective formations. The assessments for District No. 1 Zones of Benefit A and B are proposed to stay the same as the previous Fiscal Year.

6. By previous resolution, the City Council directed the City Engineer to prepare and to file the Engineer’s Report pursuant to the provisions of the Act. The Engineer has prepared and filed the written report with the City Clerk that is titled “City of Yuba City, Landscape Maintenance District No. 1, Zone of Benefit A, Zone of Benefit B, Zone of Benefit B_1, Zone of Benefit B_2, 2026/2027 Engineer’s Annual Levy Report,” and by previous resolution the City Council approved the Engineer’s Report as filed. Reference is made to the Engineer’s Report 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 District, and the proposed assessments upon assessable lots and parcels of land within the District. 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 21, 2026 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 21, 2026

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 7th day of July 2026.

AYES:

NOES:

ABSENT:

Marc Boomgaarden, 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

EXHIBIT A

QUEENS AVE

FLORAIN DR

GA RD ENS ID E WAY

DOROTHY LN

BUTTE VISTA LN

SARATOGA CT

SPRIG CT

HAWK CT

MYKONOS CT

STABLER PARK DR

OAKBROOK CT

ROBIN CT

TUMBER WAY

MONTCLAIR DR

EL VERANO WAY

PORTOFINO DR

ELVERANDACT

JAMIE DR

ELSOBRANTECT

TRES PICOS DR

SANTA BARBARA WAY

MANCHESTER WAY

LANCASTER WAY

OSPREY CT

VINTAGE CT

PINTAIL CT

SANTORINI CT

CORSICA DR

TORTOSA CT

DOVE CT

ELDORADOLN

QUAIL CT

RACHEL CT

NORTHF ELD CT I

SYLVIA WAY

OAKBROOK DR
QUEENS AVE SB 99 ON
HWY 99

MALAGA CT

LORA WAY
99 NB QUEENS AVE OFF

DEBBIE LN

ESPLANADE WAY

BR SI TOL CT

ELIZABETH LN

EDEN WAY

PHEASANT DR

SEVILLA CT

JENNIFER LN

DANA WAY

PEACH TREE LN

EMILY LN

PATTY DR

GROUSE WAY

BR ADLEY ESTATES DR

NADEAN DR

LA PALMA

EL CERRITO CT

JENNIFER CT

YORK DR

NANCY CT

LA CRESENTA CT

RICH LN

MICHAEL WAY

PROVENCE DR

VALLEY VIEW DR

BROOKFIELD CT CUMMINGS CT

MALTA DR

COLIN CT

CHRISTIFER LN

CANDACE CT

KENDALL CT
BAL CT

DIJON CT

MC MULLEN AVE

KENNY DR

SHAY WAY

CASA LOMA WAY

CASITA DR

LA COLINA LN

MELTON DR

LORRAINE WAY

MICH CT

NORTHWOODS DR

FORESTWOOD DR

CLAIRE CT

WOODLAND DR

NORTH RIDGE DR

CAMDEN WAY

NORTHGATEDR

WARD CT

CLYDE WAY

ROLLING ROCK CT

GENOA CT

CHLOE CT

CALAIS DR

TURIN DR

MEHAR CT

RAVI CT

SUKH DR

PABLA CT

VALLEY CT

COATS DR

GRANADA WAY

PARC EAST DR

BUTTE BEND LN

PAULA DR

HUNTER WAY
PAM DR

SPENCER LN

SHARON DR

REBECCA DR
99 SB QUEENS AVE OFF
QUEENS AVE 99 NB ON

STABLER LN

MESSINA DR

E ONSTOTT FRTG RD

CARTAGENA DR

PARC WEST DR

MESSINA CT

REGENCY WAY

CAPRI DR

GR EENWOOD WAY

MANN DR

SOMERSET WAY

NORTHFIELD DR

HERBERT CT

W ONSTOTT FRTG RD

MAJORCA DR

MEADOWLARK WAY
1A
Lighting & Landscape
Maintenance District No. 1
Zones of Benefit

QUEENS AVE

S WALTON AVE

THARPRD

BUTTE HOUSE RD

FRANKLIN AVE

SUNSWEET BLVD

PLUMAS ST

RICHLAND RD

LINCOLN RD

HARTER PKWY

HOOPER RD

STEWART RD

L VI E OAKBLVD

RAILROAD AVE

BRIDGE ST

S GEORGE WASH NI GTON BLVD

LINCOLN RD

FRANKLIN RD

BOGUE RD

BUNCE RD

OHLEYER RD

TIERRA BUENA RD

GRAY AVE

CLARK AVE

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

1B
1B
1B_1
1B_1
1B_2

BUNCE RD

GARDEN HWY

JONES RD

S BARRETT RD

RAILROAD AVE

RANDOLPH DR

LINCOLN RD

BOGUE RD

RICHLAND RD

WINSHIP RD

CRESTMONT AVE

SINGH'S WAY

WHISTLEW OO D CT

B RENTW OOD DR

KILLINGTON CT

CORNWELL AVE

M E A DO W A V E

WALLACE DR

MILL CREEK WAY

TEESDALE RD

GR OV E CT

GOLD RIVER DR

HASTINGS WAY

ALMOND GROVE DR

STONYB ROOK DR

MARINER LOOP

SHANGHAI BEND RD

DEL LAGO

CAR ISSA C T

MAIN ST

MA RG AR ET C T

PAYNECT

SOUTHLAND DR

ASH WO OD CT

PH LI LIPS RD

W NI S H PI C T

ALDE RWO O D C T

TA RA CT

JILL CT

STEWART RD

JAN C T

ATLANT IC CT

WILD RIVER DR

EUREKA DR

S TO NYB RO OK CT

CR ESWE LLD R

DORCAS CT

MAGNOLIA DR

SOUTH PARK DR LA GRANDE AVE

RIVER OAKS DR
REO DR

MILLFRONT AVE

MARINER W AY

VILLAGE CT

BLA CK CT

BUCK RIVERTS

WAVERLY CT

DEE BEERSCT

COLONY CT

HAVE N CT

TRINITY AVE

SM ITH RD

CAMBRIDG ECT

DIAMOND POINTE WAY

WINDSOR DR

TULSA C T

BU RL CT

MARIPOSA DR

WOODHAVEN DR

ROCKY CT

KATHERINE CT

RHINE CT

WIND RIVE R CT

GEE BEE WAY

ALBATROSS AVE

SO UTHWIND DR

COLD WATER ST

STILLWATER DR

STONEWATER DR

TIMBER CT

ROYAL RIVER DR

MARIAH DR

ARBOR WAY

RAPID WATE R WAY

BUNCE CT

DAKOTACT

GER ALD CT

NEBRASKA DR

TRUCKEE CT

FRANQUETTE DR

ME AD OW W ALK D R

JEFFREY DR

ARIZONA WAY

STARLITE LN

CANTERBURY DR

M ONTA NA C T

ANDREW DR

LASK DR

BLUE OAK DR

HOMEWOOD DR

CRES CENT CT

LOIS LN
ARI CT

CARMELO WAY

OREGON WAY

CIRCASSIAN DR

TWINS WAY

GILL LI AND DR

PECAN DR

KELSEY C T

LONELY OAK DR

AURORA DR

COTTON ROSSER WAY

DELONE DR

STEPHEN WAY

DRUMMOND DR

OLEANDER DR

BARON CT

SCIROCCO DR

SHADY CT

TWIN RIVERS DR

PEORIA DR

BRA NDON ST

ATLANT SI WAY NEPTUNE DR CRYSTAL CRE EK LN

TRADEWIND DR

SOUTHPOINTE DR

SH ER MAN CT

CORBY CT

GALAXY DR

CALAVERAS CT

TULSA DR

DOLPHIN CT

MARLIN CT

PACIF CI A DR

NAUTILUS CT

RADDISON DR

VOBORIL AVE

ASHLEY WAY

DENNIS WAY

COLUMB AI DR

GLE N W O OD DR

RICKEY DR

SW IFT CREEK CT
OAK CT

NAURA CT

WHITE ROCK DR

SECOND ST

CLARO CT

W HISPE RING O AK S CT

FALLING ROC K CT

SUNWESTD R

MAYETTE CT

CECILY CT

BIG OAKS CT

MORRISON BEND

TEAL CT

HAMSTEADLN

EMERALD DR

CARR DR

TIFFANY WAY

MURRAY CT

SHELBY CT ZEPHYR DR

CRESTMONTCT

WISCONSIN CT

SPRING CREEK CT

EL VALLAS CIR

QUEENSBURY WAY

MUIR RD

CAM NI ITO AVE

WHITE OAK DR

SHADY LN

HIGHLAND AVE

NOTTINGHAM WAY

LOS BRAVOSDR

RAPID FALLS DR

HARTLEY WAY

SLEEPY DR

TEESDALE CT

SAM RIDER WAY

JOHN WAYNE DR

MICHIGAN CT

UTAH CT

SCOTTEN CT

EASTCREST CT

GRAYSTONE CT

MC CALL AVE

MALICK AVE

JESSIE AVE

CAROLINA AVE

DEER CREEK DR

MACKENZIE DR

BRANDSTATT AVE

EDGEWATER WAY

VITTORIA GROVE CT

IDAHO WAY

KELLI DR

SAVANNAH DR

EPLEY DR

MOSBURG LP

WINDWA RD W AY

CLAREMONT WAY

WHITE WATER WAY

WHISPERING OAKS DR

CO U RTYARD WAY

MISSISSIPPI DR

BIG OAKS DR

KAREN DR

STAPLE DR

BURNS DR

HASSETT AVE

GENEVA AVE

PUTMAN AVE

EASTWIND DR

CELEST AI L WAY

HILLCREST AVE

TUSCAN RD
Lighting & Landscape
Maintenance District No. 1
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

ATTACHMENT 3

DISTRICT 1 PROPOSED ASSESSMENTS
District Zone of Benefit
FY 2026-27
Proposed Levy
Rate ($)
Change From
Previous Year
($)
Maximum
Levy Rate
Allowed ($)
A $56.72 $0.00 $56.72
B $29.50 $0.00 $29.50
B_1 $42.32 $0.98 $42.32
1 B_2 $387.32 $9.02 $387.32

ATTACHMENT 4

2026/2027 Lighting and Landscape Maintenance District No. 1 Page 1 of 15 City of Yuba City
Landscape Maintenance
District No. 1
Zone of Benefit A
Zone of Benefit B
Zone of Benefit B_1
Zone of Benefit B_2
2026/2027 ENGINEER’S ANNUAL LEVY REPORT
27368 Via Industria
Suite 200
Temecula, CA 92590
T 951.587.3500 | 800.755.6864
F 951.587.3510
www.willdan.com
Initiation Meeting: June 2, 2026
Intent Meeting: July 7, 2026
Public Hearing: July 21, 2026

ENGINEER'S REPORT AFFIDAVIT
City of Yuba City
Sutter County, State of California
Yuba City Landscape Maintenance District No. 1
This Report describes the District including the improvements, budgets, parcels and assessments to be levied for Fiscal Year 2026/2027, 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 , 2026.

Willdan Financial Services
Assessment Engineer
By:

Tony Thrasher
Principal Consultant
District Administration Services
By:

Tyrone Peter
PE # C 81888

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 4
A. GENERAL 4
B. BENEFIT ANALYSIS 4
C. ASSESSMENT METHODOLOGY 7
D. ASSESSMENT RANGE FORMULA 7
IV. DISTRICT BUDGET FY 2026/2027 10
APPENDIX A - DISTRICT BOUNDARY MAPS 12
APPENDIX B – 2026/2027 ASSESSMENT ROLL 15

2026/2027 Lighting and Landscape Maintenance District No. 1 Page 1 of 15 I. OVERVIEW
A. INTRODUCTION
The City of Yuba City (“City”) annually levies and collects special assessments 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 2026/2027. 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 rates and method of apportionment described in this Report define the assessments to be applied to each parcel within the District for Fiscal Year 2026/2027.

2026/2027 Lighting and Landscape Maintenance District No. 1 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 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.

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 1972 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 Act.

The City affirms that the assessments contained in this report for Zones A and B, 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 these Zones prior to the passage of Proposition 218 are considered exempt, provided the assessments are not increased above these previously approved maximum assessment rates.

2026/2027 Lighting and Landscape Maintenance District No. 1 Page 3 of 15 The proposed annual levy of assessments for fiscal year commencing July 1, 2026 and ending June 30, 2027 (Fiscal Year 2026/2027) 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 2026/2027 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 four benefit areas: Zone of Benefit A (North Stabler Lane Area), Zone of Benefit B (South Yuba City Area), Zone of Benefit B-1 (Clark Pest Control and 1441 Garden Highway) and Zone of Benefit B-2 (Dollar General).

The Zone of Benefit A (“Zone A”) benefits parcels consisting of 79 residential lots in the Greenwood Acres Unit 1 and Unit 4 subdivisions, 66 residential lots in Oak Tree Estates, 172 residential lots in the Pheasant Pointe Subdivision and 71 residential lots in the Greenwood Estates Unit 7 subdivision.

The Zone of Benefit B (“Zone B”) benefits parcels consisting of 319 residential lots in the Southwind and Southland Village Subdivisions, 101 lots in the River Bend Subdivision, 31 present and future residential lots in River Pointe Subdivision, 757 present and future equivalent dwelling units in the River Run Subdivisions, 618 present residential lots in the River Oaks subdivisions, 420 present and future residential lots in the Walnut Glen Subdivisions, 75 lots in Diamond Point Subdivision and 64 present and future residential lots in the Southpointe Subdivision. The River Run Subdivision has 194 equivalent dwelling units of R-3 and 276 equivalent units of Commercial based on 20 equivalent dwelling units per acre.

The Zone of Benefit B-1 (“Zone B-1”) benefits four commercial parcels located at 1288 Garden Highway and 1441 Garden Highway.

The Zone of Benefit B-2 (“Zone B-2”) benefits two commercial parcels located at 1500 and 1510 Garden Highway.

B. DESCRIPTION OF THE IMPROVEMENTS
The District improvements provide for the ongoing maintenance and servicing of landscaping improvement areas adjacent to Zone A, Zone B, Zone B-1 and Zone B-2 as shown on the Assessment Diagrams on file with the City Clerk.

Maintenance improvements may include but are not limited to: turf, ground cover, shrubs, trees, plants, irrigation and drainage systems, ornamental lighting structures, masonry walls or other fencing, entryway monuments, and associated appurtenant facilities located within the streetscape (perimeter landscaping)

2026/2027 Lighting and Landscape Maintenance District No. 1 Page 4 of 15 surrounding the developments. Servicing improvements may include, but are not limited to: electricity, water for irrigation of any landscaping, and the operation of fountains.

The annual cost and expenses of providing the landscape maintenance and servicing in Zone A, Zone B, Zone B-1 and Zone B-2 are estimated separately and are apportioned equally to all lots, developed or undeveloped, within each Zone.

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

2026/2027 Lighting and Landscape Maintenance District No. 1 Page 5 of 15 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.
• 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.

2026/2027 Lighting and Landscape Maintenance District No. 1 Page 6 of 15 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%.

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

2026/2027 Lighting and Landscape Maintenance District No. 1 Page 7 of 15 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.

2026/2027 Lighting and Landscape Maintenance District No. 1 Page 8 of 15 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 2026/2027 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.

2026/2027 Lighting and Landscape Maintenance District No. 1 Page 9 of 15 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.

2026/2027 Lighting and Landscape Maintenance District No. 1 Page 10 of 15 IV. DISTRICT BUDGET FY 2026/2027
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 2026/2027. 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 $42.33 per EBU for Fiscal Year 2026/2027 and the maximum assessment rate for Zone B-2 will be $387.33 per EBU for Fiscal Year 2026/2027.

2026/2027 Lighting and Landscape Maintenance District No. 1 Page 11 of 15 BUDGET ITEM Zone 1A Zone 1B Zone 1B1 Zone 1B2 Zone B Total Total

DIRECT COSTS
Heat/Power Utility $134.53 $644.69 $1.66 $3.79 $650.15 $784.68 Street Lights Power Utility 0.00 0.00 0.00 0.00 0.00 0.00 Advertising 53.12 269.60 0.69 1.59 271.88 325.00
Spec O&M Weed Abatement 0.00 7,932.89 20.41 46.69 8,000.00 8,000.00 Spec O&M Landscape 18,000.00 29,748.35 76.55 175.11 30,000.00 48,000.00 Water Utility 3,126.73 30,420.91 78.28 179.06 30,678.25 33,804.98 Streets Maintenance 100.00 99.16 0.26 0.58 100.00 200.00 Electrical Maintenance 0.00 0.00 0.00 0.00 0.00 0.00
LMD Lights 0.00 0.00 0.00 0.00 0.00 0.00
City Parks Labor 0.00 0.00 0.00 0.00 0.00 0.00
Direct Costs Subtotal $21,414.38 $69,115.61 $177.84 $406.83 $69,700.29 $91,114.66

ADMINISTRATION COSTS
City Administration Costs $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Willdan Financial Services Administration Fees 709.04 3,589.78 9.24 $21.13 3,620.15 4,329.19 County Administration Fee 116.40 590.80 1.52 $3.48 595.80 712.20 Miscellaneous Administration Expenses 0.00 0.00 0.00 $0.00 0.00 0.00 Administrative Costs Subtotal $825.44 $4,180.58 $10.76 $24.61 $4,215.95 $5,041.39 CAPITAL IMPROVEMENT EXPENSES $0.00 $0.00 $0.00 $0.00 $0.00 $0.00

LEVY BREAKDOWN
Total Direct and Admin. Costs $22,239.82 $73,296.19 $188.60 $431.44 $73,916.23 $96,156.05 Operating Reserve Collection 0.00 0.00 0.00 0.00 0.00 0.00 Capital Reserve Collection 0.00 0.00 0.00 0.00 0.00 0.00 Levy Breakdown Subtotal $22,239.82 $73,296.19 $188.60 $431.44 $73,916.23 $96,156.05

LEVY ADJUSTMENTS
Operating Reserve Contribution ($232.46) (7,493.49) (19.24) (44.10) ($7,556.83) ($7,789.29) Capital Reserve 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 (0.08) (0.02) (0.10) (0.10) Levy Adjustments Subtotal ($232.46) ($7,493.49) ($19.32) ($44.12) ($7,556.93) ($7,789.39) BALANCE TO LEVY $22,007.36 $65,802.70 $169.28 $387.32 $66,359.30 $88,366.66

OPERATING RESERVE
Estimated Balance at June 30, 2026
FY2026/2027 Collection/(Contribution)
Transfer from Capital Improvement Reserve
Estimated Balance at June 30, 2027
($1,763.65)
(232.46)

0.00 ($1,996.11)
($10,239.43)
(7,493.49)

0.00 ($17,732.92)
($26.35)
(19.24)

0.00 ($45.59)
($60.27)
(44.10)

0.00 ($104.37)
($10,326.05)
(7,556.83)

0.00 ($17,882.88)
($12,089.70)
(7,789.29)

0.00 ($19,878.99)

CAPITAL IMPROVEMENT RESERVE
Estimated Balance at June 30, 2026
FY2026/2027 Collection/(Contribution)
Transfer to Operating Reserve
Estimated Balance at June 30, 2027
$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

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 (2026/2027) $56.72 $29.50 $42.32 $387.32
Maximum Levy per EBU - 2025/2026 $56.72 $29.50 $41.34 $378.30 CPI Increase per EBU (2.38%) N/A N/A $0.99 $9.03
Maximum Levy per EBU - 2026/2027 $56.72 $29.50 $42.33 $387.33 Maximum Levy Amount - 2026/2027 $22,007.36 $65,802.70 $169.32 $387.33 $66,359.35 $88,366.71

2026/2027 Lighting and Landscape Maintenance District No. 1 Page 12 of 15 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.

2026/2027 Lighting and Landscape Maintenance District No. 1 Page 13 of 15 Yuba City Landscape Maintenance District No. 1
Zone of Benefit A

Yuba City Landscape Maintenance District No. 1
2026/2027 Lighting and Landscape Maintenance District No. 1 Page 14 of 15 Zone of Benefit B

2026/2027 Lighting and Landscape Maintenance District No. 1 Page 15 of 15 Appendix B - 2026/2027 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 not assessed.

Agenda Item 8

CITY OF YUBA CITY

STAFF REPORT
Date: July 7, 2026
To: Honorable Mayor & Members of the City Council;
From: Public Works Department
Presentation By: Joshua Wolffe, Public Works Director
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 21, 2026 at 6:00 PM to establish assessments for Fiscal Year (FY) 2026-27
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.

Strategic Focus Area:

Levying Yuba City Lighting and Landscape Maintenance District Nos. 2, 3, and 4 (LLMDs 2, 3, and 4) addresses the City Council's Strategic Focus Area of infrastructure, as levying LLMDs 2, 3, and 4 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 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.

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 21, 2026 to establish assessments for the coming year. District 2 will see an increase in its annual levy due to budget need and increases in inflation. District 3 will see an increase in its annual levy due to budget need and increases in inflation. District 4 will see an increase in its annual levy due to budget need and increases in inflation.

Fiscal Impact:

The proposed assessments for FY 2026-27 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 07/01/27*
2 $78,222.98 $96,923.15 $181,376.09
3 $18,745.76 $17,145.67 $14,765.85
4 $212,993.00 $228,564.14 $264,054.07
*The Projected Reserve Fund Balance is the total of the Capital Replacement Reserve plus the Operating Reserve.

Expenditures are shown to exceed revenues in Districts 2 and 4, as staff plan to complete significant tree pruning efforts in these areas in FY 2026-27. The associated costs will be supplemented by drawing down the Districts' operating reserves.

Alternatives:

Council may direct the modification of the assessment amounts which will affect future revenue and expenditure amounts in FY 2026-27.

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 21, 2026 at 6:00 PM to establish assessments for Fiscal Year (FY) 2026-27
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:

Tami Omand
Administrative Analyst
Robert Bendorf
City Manager

ATTACHMENT 1

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, AND 13 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 2, 2026, 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 2026-27 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), 2026/2027 Engineer’s Annual Report” “City of Yuba City, Lighting and Landscape Maintenance District No. 3, Zone of Benefit A, (Palisades Subdivision), 2026/2027 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), 2026/2027 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

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), 2026/2027 Engineer’s Annual Report” “City of Yuba City, Lighting and Landscape Maintenance District No. 3, Zone of Benefit A, (Palisades Subdivision), 2026/2027 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), 2026/2027 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 7th day of July, 2026.

AYES:

NOES:

ABSENT:

Marc Boomgaarden, Mayor
ATTEST:

Ciara Wakefield, City Clerk

APPROVED AS TO FORM

COUNSEL FOR YUBA CITY

Shannon L. Chaffin, City Attorney
Aleshire & Wynder, LLP

ATTACHMENT 2

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 22600) (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 2, 2026, 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 2026-27 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 7, 2026, 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 2026-27, and to call a public hearing thereto.

NOW, THEREFORE, be it resolved by the City Council 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 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, 2026 and ending June 30, 2027, 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 2026-27 are to be modified as follows: assessments for District No. 2 for Fiscal Year 2026-27 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. 3 for Fiscal Year 2026-27 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 2026-27 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.

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), 2026/2027 Engineer’s Annual Levy Report, “City of Yuba City, Lighting and Landscape Maintenance District No. 3, Zone of Benefit A, (Palisades Subdivision), 2026/2027 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), 2026/2027 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.

7. Notice is hereby given that the City Council designates July 21, 2026, 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 21, 2026.

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 7th day of July, 2026.

AYES:

NOES:

ABSENT:

Marc Boomgaarden, 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

EXHIBIT A

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

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

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

ATTACHMENT 3

DISTRICT 2-4 PROPOSED ASSESSMENTS
District Zone of Benefit
FY 2026-27
Proposed Levy
Rate ($)
Change From
Previous Year
($)
Maximum
Levy Rate
Allowed ($)
2 A $560.94 $23.11 $749.12
3 A $213.02 $4.98 $213.02
A $368.50 $22.48 $557.75
B $368.50 $22.48 $755.35
C $368.50 $22.48 $458.32
4 D $368.50 $22.48 $410.63

ATTACHMENT 4

2026/2027 Lighting and Landscape Maintenance District No. 2 Page 1 of 14

City of Yuba City

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

2026/2027 ENGINEER’S ANNUAL LEVY REPORT

Initiation Meeting: June 2, 2026
Intent Meeting: July 7, 2026
Public Hearing: July 21, 2026
27368 Via Industria
Suite 200
Temecula, CA 92590
T 951.587.3500 | 800.755.6864
F 951.587.3510
www.willdan.com

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 2026/2027, 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 ______________, 2026.

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

TABLE OF CONTENTS
I. OVERVIEW 1
A. INTRODUCTION 1
B. COMPLIANCE WITH CURRENT LEGISLATION 2
II. PLANS AND SPECIFICATIONS 3
A. DESCRIPTION OF THE IMPROVEMENTS 3
III. METHOD OF APPORTIONMENT 5
A. GENERAL 5
B. BENEFIT ANALYSIS 5
C. ASSESSMENT METHODOLOGY 8
D. ASSESSMENT RANGE FORMULA 8
IV. DISTRICT BUDGET FY 2026/2027 10
APPENDIX A - DISTRICT BOUNDARY MAPS 12
APPENDIX B - 2026/2027 ASSESSMENT ROLL 14

2026/2027 Lighting and Landscape Maintenance District No. 2 Page 1 of 14 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 2026/2027. 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.

2026/2027 Lighting and Landscape Maintenance District No. 2 Page 2 of 14 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, 2026 and ending June 30, 2027 (Fiscal Year 2026/2027) 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 2026/2027 do not exceed the maximum assessment rates authorized and are therefore in compliance with the provisions of the California Constitution Article XIIID.

2026/2027 Lighting and Landscape Maintenance District No. 2 Page 3 of 14 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 15 commercial lots: 14 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

2026/2027 Lighting and Landscape Maintenance District No. 2 Page 4 of 14 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.

2026/2027 Lighting and Landscape Maintenance District No. 2 Page 5 of 14 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:

2026/2027 Lighting and Landscape Maintenance District No. 2 Page 6 of 14  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

2026/2027 Lighting and Landscape Maintenance District No. 2 Page 7 of 14 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

2026/2027 Lighting and Landscape Maintenance District No. 2 Page 8 of 14 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.

2026/2027 Lighting and Landscape Maintenance District No. 2 Page 9 of 14 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.

2026/2027 Lighting and Landscape Maintenance District No. 2 Page 10 of 14 IV. DISTRICT BUDGET FY 2026/2027
The following provides the proposed budget and associated increased maximum assessment commencing in Fiscal Year 2026/2027. 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 $749.12 per EBU for Fiscal Year 2026/2027.

2026/2027 Lighting and Landscape Maintenance District No. 2 Page 11 of 14

DIRECT COSTS
Heat/Power Utility $4,391.20
Street Lights Power Utility 10,246.13
Advertising 56.45
Spec O&M Weed Abatement 0.00
Spec O&M Landscape 70,000.00
Water Utility 1,042.60
Streets Maintenance 250.00
Electrical Maintenance 2,000.00
LMD Lights 1,500.00
City Parks Labor 4,322.00
Direct Costs Subtotal $93,808.38

ADMINISTRATION COSTS
City Administration Costs $2,149.00
Willdan Financial Services Administration Fees 961.27
County Administration Fee 4.50
Miscellaneous Administration Expenses 0.00
Administrative Costs Subtotal $3,114.77
CAPITAL IMPROVEMENT EXPENSES $0.00

LEVY BREAKDOWN
Total Direct and Admin. Costs $96,923.15
Operating Reserve Collection 0.00
Capital Reserve Collection 0.00
Levy Breakdown Subtotal $96,923.15

LEVY ADJUSTMENTS
Operating Reserve Contribution ($12,709.37)
Capital Reserve Contribution 0.00
Additional City Contribution 0.00
Estimated Interest Earnings (5,990.10)
Rounding Adjustment (0.70)
Levy Adjustments Subtotal ($18,700.18)
BALANCE TO LEVY $78,222.98

OPERATING RESERVE
Estimated Balance at June 30, 2026 $44,085.46
FY2026/2027 Collection/(Contribution) (12,709.37)
Transfer from Capital Improvement Reserve 15,000.00
Estimated Balance at June 30, 2027 $46,376.09

CAPITAL IMPROVEMENT RESERVE
Estimated Balance at June 30, 2026 $150,000.00
FY2026/2027 Collection/(Contribution) 0.00
Transfer to Operating Reserve (15,000.00)
Estimated Balance at June 30, 2027 $135,000.00

DISTRICT STATISTICS
Total Parcels 15
Total Parcels Levied 15
Total EBU 139.45
Levy per EBU (2026/2027) $560.94
Maximum Levy per EBU - 2025/2026 $731.66
CPI Increase per EBU (2.38%) $17.46
Maximum Levy per EBU - 2026/2027 $749.12
Maximum Levy Amount - 2026/2027 $104,464.78
BUDGET ITEM Zone 2A

2026/2027 Lighting and Landscape Maintenance District No. 2 Page 12 of 14 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.

2026/2027 Lighting and Landscape Maintenance District No. 2 Page 13 of 14 Yuba City Landscape Maintenance District No. 2

2026/2027 Lighting and Landscape Maintenance District No. 2 Page 14 of 14 Appendix B - 2026/2027 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.

2026/2027 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)

2026/2027 ENGINEER’S ANNUAL LEVY REPORT

Initiation Meeting: June 2, 2026
Intent Meeting: July 7, 2026
Public Hearing: July 21, 2026
27368 Via Industria
Suite 200
Temecula, CA 92590
T 951.587.3500 | 800.755.6864
F 951.587.3510
www.willdan.com

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 2026/2027, 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 ______________, 2026.

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

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 2026/2027 11
APPENDIX A - DISTRICT BOUNDARY MAPS 13
APPENDIX B – 2026/2027 ASSESSMENT ROLL 15

2026/2027 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 Landscaping 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 2026/2027. 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 2026/2027.

2026/2027 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 1972 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, 2026 and ending June 30, 2027 (Fiscal Year 2026/2027) as described in this

2026/2027 Lighting and Landscape Maintenance District No. 3 Page 3 of 15 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 2026/2027 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.

2026/2027 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.

2026/2027 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.

2026/2027 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

2026/2027 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 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 Fiscal Year 2015/2016 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:

2026/2027 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.

2026/2027 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

2026/2027 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.

2026/2027 Lighting and Landscape Maintenance District No. 3 Page 11 of 15 IV. DISTRICT BUDGET FY 2026/2027
The following provides the proposed budget and associated increased maximum assessment commencing in Fiscal Year 2026/2027. 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 $213.02 per EBU for Fiscal Year 2026/2027.

2026/2027 Lighting and Landscape Maintenance District No. 3 Page 12 of 15

BUDGET ITEM

DIRECT COSTS
Heat/Power Utility $123.68
Street Lights Power Utility 873.30
Advertising 35.48
Spec O&M Weed Abatement 1,650.00
Spec O&M Landscape 10,000.00
Water Utility 521.30
Streets Maintenance 100.00
Electrical Maintenance 125.00
LMD Lights 750.00
City Parks Labor 1,000.00
Direct Costs Subtotal $15,178.76

ADMINISTRATION COSTS
City Administration Costs $1,408.00
Willdan Financial Services Administration Fees 532.51
County Administration Fee 26.40
Miscellaneous Administration Expenses 0.00
Administrative Costs Subtotal $1,966.91
CAPITAL IMPROVEMENT EXPENSES $0.00

LEVY BREAKDOWN
Total Direct and Admin. Costs $17,145.67
Operating Reserve Collection 1,600.09
Capital Reserve Collection 0.00
Levy Breakdown Subtotal $18,745.76

LEVY ADJUSTMENTS
Operating Reserve Contribution $0.00
Capital Reserve Contribution 0.00
Additional City Contribution 0.00
Estimated Interest Earnings 0.00
Rounding Adjustment 0.00
Levy Adjustments Subtotal $0.00
BALANCE TO LEVY $18,745.76

OPERATING RESERVE
Estimated Balance at June 30, 2026 $13,165.76
FY2026/2027 Collection/(Contribution) 1,600.09
Transfer to Capital Improvement Reserve (7,500.00)
Estimated Balance at June 30, 2027 $7,265.85

CAPITAL IMPROVEMENT RESERVE
Estimated Balance at June 30, 2026 $0.00
FY2026/2027 Collection/(Contribution) 0.00
Transfer from Operating Reserve 7,500.00
Estimated Balance at June 30, 2027 $7,500.00

DISTRICT STATISTICS
Total Parcels 88
Total Parcels Levied 88
Total EBU 88.00
Levy per EBU (2026/2027) $213.02
Maximum Levy per EBU - 2025/2026 $208.05
CPI Increase per EBU (2.38%) $4.96
Maximum Levy per EBU - 2026/2027 $213.02
Maximum Levy Amount - 2026/2027 $18,745.76
Zone 3A

2026/2027 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.

2026/2027 Lighting and Landscape Maintenance District No. 1 Page 14 of 15 Yuba City Landscape Maintenance District No. 3

2026/2027 Lighting and Landscape Maintenance District No. 3 Page 15 of 15 Appendix B - 2026/2027 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.

2026/2027 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)

2026/2027 ENGINEER’S ANNUAL LEVY REPORT

Initiation Meeting: June 2, 2026
Intent Meeting: July 7, 2026
Public Hearing: July 21, 2026
27368 Via Industria
Suite 200
Temecula, CA 92590
T 951.587.3500 | 800.755.6864
F 951.587.3510
www.willdan.com

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 2026/2027, 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 ______________, 2026.

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

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 2026/2027 12
APPENDIX A - DISTRICT BOUNDARY MAPS 14
APPENDIX B - 2026/2027 ASSESSMENT ROLL 16

2026/2027 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 Landscaping 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 2026/2027. 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 2026/2027.

2026/2027 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 1972 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.

2026/2027 Lighting and Landscape Maintenance District No. 4 Page 3 of 16 The proposed annual levy of assessments for fiscal year commencing July 1, 2026 and ending June 30, 2027 (Fiscal Year 2026/2027) 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 2026/2027 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.

2026/2027 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.

2026/2027 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:

2026/2027 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.

2026/2027 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 District, the majority of the benefit was special, and there was a small general benefit. The engineer of record between Fiscal Year

2026/2027 Lighting and Landscape Maintenance District No. 4 Page 8 of 16 2012/2013 and Fiscal Year 2015/2016, further quantified this small general benefit.

The specific language from the Fiscal Year 2015/2016 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%.

2026/2027 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.

2026/2027 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.

2026/2027 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.

2026/2027 Lighting and Landscape Maintenance District No. 4 Page 12 of 16 IV. DISTRICT BUDGET FY 2026/2027
The following provides the proposed budget and associated increased maximum assessment commencing in fiscal year 2026/2027. 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 $557.75 per EBU, Zone B will be $755.35 per EBU, Zone C will be $458.32 per EBU, and Zone D will be $410.63 per EBU for fiscal year 2026/2027.

2026/2027 Lighting and Landscape Maintenance District No. 4 Page 13 of 16

DIRECT COSTS
Heat/Power Utility $80.21 $52.23 $298.46 $647.29 $1,078.19 Street Lights Power Utility 683.30 444.94 2,542.50 5,514.04 9,184.77 Advertising 17.34 11.29 64.52 139.92 233.06
Spec O&M Weed Abatement 606.31 394.81 2,256.06 4,892.82 8,150.00 Spec O&M Landscape 8,555.36 5,570.93 31,833.91 69,039.79 115,000.00 Water Utility 1,545.41 1,006.32 5,750.38 12,471.13 20,773.24 Streets Maintenance 1,487.89 968.86 5,536.33 12,006.92 20,000.00 Electrical Maintenance 9.30 6.06 34.60 75.04 125.00
LMD Lights 1,506.19 980.78 5,604.43 12,154.61 20,246.00 City Parks Labor 1,421.90 925.89 5,290.80 11,474.41 19,113.00 Direct Costs Subtotal $15,913.22 $10,362.10 $59,211.98 $128,415.98 $213,903.27

ADMINISTRATION COSTS
City Administration Costs $684.21 $445.53 $2,545.88 $5,521.38 $9,197.00 Willdan Financial Services Administration Fees 393.58 256.29 1,464.49 3,176.11 5,290.47 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 $1,090.69 $710.21 $4,058.37 $8,801.59 $14,660.87 CAPITAL IMPROVEMENT EXPENSES $0.00 $0.00 $0.00 $0.00 $0.00

LEVY BREAKDOWN
Total Direct and Admin. Costs $17,003.91 $11,072.31 $63,270.35 $137,217.57 $228,564.14 Operating Reserve Collection 0.00 0.00 0.00 0.00 0.00
Capital Reserve Collection 0.00 0.00 0.00 0.00 0.00
Levy Breakdown Subtotal $17,003.91 $11,072.31 $63,270.35 $137,217.57 $228,564.14

LEVY ADJUSTMENTS
Operating Reserve Contribution ($807.00) ($525.49) ($3,002.81) ($6,512.34) ($10,847.65) 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 (350.88) (228.48) (1,305.60) (2,831.52) (4,716.48) Rounding Adjustment (0.52) (0.34) (1.94) (4.21) (7.01)
Levy Adjustments Subtotal ($1,158.40) ($754.31) ($4,310.35) ($9,348.07) ($15,571.14) BALANCE TO LEVY $15,845.50 $10,318.00 $58,960.00 $127,869.50 $212,993.00

OPERATING RESERVE
Estimated Balance at June 30, 2026 $9,292.00 $6,050.60 $34,574.87 $74,984.25 $124,901.72 FY2026/2027 Collection/(Contribution) (807.00) (525.49) (3,002.81) (6,512.34) (10,847.65) Transfer to Capital Improvement Reserve 0.00 0.00 0.00 0.00 0.00 Estimated Balance at June 30, 2027 $8,484.99 $5,525.11 $31,572.06 $68,471.91 $114,054.07

CAPITAL IMPROVEMENT RESERVE
Estimated Balance at June 30, 2026 $11,159.17 $7,266.44 $41,522.49 $90,051.90 $150,000.00 FY2026/2027 Collection/(Contribution) 0.00 0.00 0.00 0.00 0.00 Transfer to Operating Reserve 0.00 0.00 0.00 0.00 0.00
Estimated Balance at June 30, 2027 $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 (2026/2027) $368.50 $368.50 $368.50 $368.50 Maximum Levy per EBU - 2025/2026 $544.75 $737.74 $447.64 $401.06 CPI Increase per EBU (2.38%) $13.00 $17.61 $10.68 $9.57 Maximum Levy per EBU - 2026/2027 $557.75 $755.35 $458.32 $410.63 Maximum Levy Amount - 2026/2027 $23,983.25 $21,149.80 $73,331.20 $142,488.61 $260,952.86 BUDGET ITEM Zone 4A Total Zone 4B Zone 4C Zone 4D

2026/2027 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.

2026/2027 Lighting and Landscape Maintenance District No. 4 Page 15 of 16 Yuba City Landscape Maintenance District No. 4

2026/2027 Lighting and Landscape Maintenance District No. 4 Page 16 of 16 Appendix B - 2026/2027 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.

Agenda Item 9

CITY OF YUBA CITY

STAFF REPORT
Date: July 7, 2026
To: Honorable Mayor & Members of the City Council;
From: Public Works Department
Presentation By: Joshua Wolffe, Public Works Director
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 21, 2026 at 6:00 PM to establish assessments for Fiscal Year (FY) 2026-27
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.

Strategic Focus Area:

Levying Yuba City Lighting and Landscape Maintenance District Nos. 5 and 6 (LLMD 5 and 6) addresses the City Council's Strategic Goal of infrastructure, as levying LLMD 5 and 6 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 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.

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 21, 2026, to establish assessments for the coming year.

District 5 Zones of Benefit A through L, and District 6 Zones of Benefit A_1 through B_4 and B_6 through B_15 will see increases in their annual levies. District 6 Zones of Benefit C_1 will see a decrease in their annual levies. District 6, Zone of Benefit B_5 will see no changes in its annual levy.

The annual levy amounts were increased in the aforementioned Zones of Benefit in response to budget needs and increases in inflation. The annual levy amount in District 6, Zone of Benefit C_1 was decreased due to an adequate budget.

Fiscal Impact:

The proposed assessments for FY 2026-27 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 $727,640.51 $829,995.37 $299,231.57
6 $54,540.88 $45,044.68 $342,809.33
*The Projected Reserve Fund Balance is the total of the Capital Replacement Reserve plus the Operating Reserve.

Expenditures are shown to exceed revenue in District 5 due to significant planned pruning efforts in this area. The increased expenditures will be supplemented with the various Zone of Benefits' operating reserves.

Alternatives:

Council may direct the modification of the assessment amounts which will affect future revenue and expenditure amounts in FY 2026-27.

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 21, 2026 at 6:00 PM to establish assessments for Fiscal Year (FY) 2026-27
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

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

Tami Omand
Administrative Analyst
Robert Bendorf
City Manager

ATTACHMENT 1

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 2, 2026, 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 2026-27 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, 2026/2027 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, 2026/2027 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

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, 2026/2027 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, 2026/2027 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 7th day of July, 2026.

AYES:

NOES:

ABSENT:

Marc Boomgaarden, Mayor
ATTEST:

Ciara Wakefield, City Clerk

APPROVED AS TO FORM

COUNSEL FOR YUBA CITY

Shannon L. Chaffin, City Attorney
Aleshire & Wynder, LLP

ATTACHMENT 2

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 22600) (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 2, 2026, 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 2026-27 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 7, 2026, the City Council adopted a Resolution approving the Engineer’s Report as filed, pursuant to Section 22723 of the Act; and WHEREAS, in accordance with Section 22724 of the Act, the City Council now desires to declare its intention to levy and collect the assessments within the District for Fiscal Year 2026-27, and to call a public hearing thereto.

NOW, THEREFORE, be it resolved by the City Council 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 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, 2026 and ending June 30, 2027 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 2026-27 are to be modified as follows: assessments for District 5 Zones of Benefit A, D, F, H_1-8 through L, and District 6 Zones of Benefit A_1 through B_15 will see increases in their annual levies. District 5 Zones of Benefit E and G, and District 6 Zones of Benefit C_1 will see decreases in their annual levies. 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, 2026/2027 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, 2026/2027 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.

7. Notice is hereby given that the City Council designates July 21, 2026, at 6:00 p.m., in the City Council Chambers, City Hall, 1201 Civic Center Boulevard, Yuba City,