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Home My WebLink About6.1 Engineer’s Reports and the Levy of Special Assessments for Street Lighting Maintenance District 1983-1, District 1983-2, District 1986-1, District 1997-1, District 1999-1STAFF REPORT CITY COUNCIL Page 1 of 9 Agenda Item 6.1 DATE:May 20, 2025 TO:Honorable Mayor and City Councilmembers FROM:Colleen Tribby, City Manager SUBJECT:Engineer’s Reports and the Levy of Special Assessments for Street Lighting Maintenance District 1983-1, Landscape and Lighting District 1983-2, Landscape and Lighting District 1986-1, Landscape and Lighting District 1997-1, Street Lighting District 1999-1 Prepared by: Julius Pickney, Management Analyst II EXECUTIVE SUMMARY: The City Council will consider approving the Engineer’s Reports and the levy of special assessments in each of the five assessment districts for Fiscal Year 2025-26. A public hearing is required to set the annual levy. The City Council will also consider directing Staff to initiate the process to increase assessments pursuant to Proposition 218 to address the future funding shortfall for Street Lighting Maintenance District 1983-1. STAFF RECOMMENDATION: Conduct the public hearing, deliberate, and take the following actions: 1) adopt the Resolution Approving the Engineer’s Report, Confirming Diagram and Assessment, and Ordering Levy of Assessment for City of Dublin Street Lighting Maintenance District 1983-1, Landscape and Lighting District 1983-2, Landscape and Lighting District 1986-1, Landscape and Lighting District 1997-1, and Street Lighting District 1999-1; and 2) provide direction to Staff regarding initiating the process to propose revisions to the special assessment amounts for Street Lighting Maintenance District 1983-1. FINANCIAL IMPACT: A summary of revenues, expenditures, and balances for each assessment district is shown in the table below. 565 Page 2 of 9 Proposed Fiscal Year 2025-26 Assessment District Revenues, Expenditures, and Reserves District 1983-1 (Citywide) District 1983-2 (Stagecoach ) District 1986-1 (Willow Creek) District 1997-1 (Santa Rita) District 1999-1 (Dublin Ranch) Projected Revenue $327,670 $136,324 $218,480 $415,393 $433,035 Estimated Expenditures ($439,545)($100,623)($113,180)($727,179)($415,603) Operating Impact ($111,875)$35,701 $105,300 ($311,786)$17,432 Reserve Balances Estimated Beginning Balance1 $562, 821 $335,307 $521,848 $1,221,303 $504,592 (Use of) / Addition to Reserves ($111,875)$35,701 $105,300 ($311,786)$17,432 Ending Balance Fiscal Year 2025-26 $450,946 $371,008 $627,148 $909,517 $522,024 1The Fund Balances shown in the table above represent amounts held for both operating reserves and capital replacement. DESCRIPTION: On April 15, 2025, the City Council adopted Resolution No. 23-25, approving the Preliminary Engineer’s Reports for each of the five assessment districts, declaring an intent to levy and collect assessments, and setting a public hearing time and place to receive comments on the proposed Fiscal Year 2025-26 assessments. The City Council will conduct the public hearing, deliberate, and consider approving the Engineer’s Reports and ordering the levy of assessments for each of the following five assessment districts: Street Lighting Maintenance District 1983-1 Landscape and Lighting District 1983-2 Landscape and Lighting District 1986-1 Landscape and Lighting District 1997-1 Street Lighting District 1999-1 The five assessment districts formed under the Landscaping and Lighting Act of 1972 are briefly described below. More detailed information about each district, including a map showing the boundary of each district, can be found in Attachments 2 through 6. Street Lighting Maintenance District 1983-1 This District was established to replace the County Service Area, which had paid maintenance and energy costs for public streetlights within the City of Dublin. This assessment district encompasses the entire City, except for the Dublin Ranch area, the Clifton Park development in the western hills, Tracts 7067, 8024, 8073 and 8074, and the Jordan Ranch, Boulevard, 566 Page 3 of 9 Tassajara Hills, and Francis Ranch developments. The City Council approved formation of this District on August 2, 1983, with the initial assessment in the 1984-85 tax year. The maximum assessment allowed under the authorizing documents is $19.34 per unit for residential uses and $106.37 per acre for commercial uses. The maximum assessment has been levied since Fiscal Year 2007-08. There is no provision in the formation documents to increase the levy. As noted in the Engineer’s Report, any increase would require the approval of the property owners subject to the assessment. In Fiscal Year 2025-26, there is an increase in the budgeted utilities cost due to increasing electricity rates. Overall, District costs are projected to exceed annual revenues, resulting in a draw on District fund balance to continue operations. Since there is no authorized annual escalator for the assessments, the District is anticipated to continue drawing from available fund balance in future years to cover costs. It is projected that the District has sufficient fund balance to cover costs through Fiscal Year 2028-29. At that point, absent any voter-approved increase to the assessments, the General Fund will need to cover the difference (about $150,000 in Fiscal Year 2029-30) on an annual basis. At the April 15 meeting, the City Council directed Staff to investigate increasing the District’s assessment pursuant to Proposition 218 to address the future funding shortfall. That information is included later in this report. The proposed assessment amount for Fiscal Year 2025-26 remains the same as the prior year, as shown in the table below. Assessments are per parcel for residential uses and are per acre for commercial, industrial, and institutional uses. Street Lighting Maintenance District 1983-1 Property Type Current Fiscal Year Proposed Fiscal Year 2025-26 Annual Change Single Family Residential $19.34 $19.34 $0 Condominium Residential $19.34 $19.34 $0 Duplex, Multi Family Residential $38.68 $38.68 $0 Triplex, Multi Family Residential $58.02 $58.02 $0 Fourplex, Multi Family Residential $77.36 $77.36 $0 Apartments, Multi Family Residential $116.04 $116.04 $0 Commercial/Industrial/Institutional $106.37 $106.37 $0 Vacant Commercial/Industrial/Institutional $53.18 $53.18 $0 Rural $9.67 $9.67 $0 Exempt, Cemeteries, Common Open Space $0.00 $0.00 $0 Landscaping and Lighting District 1983-2 (Stagecoach Road) This District provides funds for the maintenance of certain landscape improvements. The District's boundaries include all of Tract 4719 and cover the 150-unit single-family Dublin Hills 567 Page 4 of 9 Estates development and the Amador Lakes development. The City Council approved formation of this District on January 23, 1984, with the initial assessment in the 1985-86 tax year. The spread of assessments assigns 61.6% of the total assessment to the single-family homes of Dublin Hills Estates and 38.4% to the Amador Lakes Apartments. Details related to the budgeted expenditures can be found within the Fiscal Year 2025-26 Engineer’s Report (Attachment 3). The assessment methodology approved in Fiscal Year 2003-04 by property owners in the District includes an escalation clause that allows for adjustments to the assessment according to the Consumer Price Index and the utility cost increases. These factors are updated in the Engineer’s Report on an annual basis. The maximum assessment in the Engineer’s Report for Fiscal Year 2025-26 is $531.10 per single family residence and $89.81 per multi-family residence. The assessments for Fiscal Year 2025-26 are proposed to be increased 1.95% over the prior year to the maximum allowed, as shown in the table below. This will fund routine operations as well as needed repairs to irrigation. Assessments are per parcel for single family homes and are per unit for multi-family residential apartments or condominiums. Stagecoach Road Assessments (District 1983-2) Property Type Current Fiscal Year Proposed Fiscal Year 2025-26 Annual Change Dublin Hills Estate - Single Family Homes $520.93 $531.10 $10.17 Amador Lakes - Apt/Condominiums $88.08 $89.81 $1.73 Exempt, Cemeteries, Common Open Space $0.00 $0.00 $0.00 Landscaping and Lighting District 1986-1 (Villages at Willow Creek) This District was formed with the initial assessment in the 1987-88 tax year and encompasses the Villages at Willow Creek development off Dougherty Road and north of Amador Valley Boulevard. The work performed by this District includes litter pickup, maintenance of sound walls, and landscaping along Dougherty Road between Amador Valley Boulevard and Fall Creek Road, along Amador Valley Boulevard between Dougherty Road and Wildwood Road, and along Wildwood Road, Fall Creek Road, Shady Creek Drive, and Willow Creek Drive. Landscaping within the condominium and apartment developments is the responsibility of the homeowners' association or property owners for those individual developments. The landscaping along and within the Alamo Creek channel area is not included in the assessment district as it is the responsibility of the Alameda County Flood Control and Water Conservation District (Zone 7). The assessment methodology approved in 2001 by property owners in the District includes an escalation clause that allows for adjustments to the assessment according to the Consumer 568 Page 5 of 9 Price Index and the utility cost increases. These factors are updated in the Engineer’s Report on an annual basis. The maximum assessment in the Engineer’s Report for Fiscal Year 2025- 26 is $320.00 per single family residence, $160.00 per multi-family residence, and $1,280.00 for commercial property (Attachment 4). The assessments for Fiscal Year 2025-26 are proposed to be increased 1.64% over the prior year to the maximum assessments allowed, as shown in the table below. Assessments are per parcel for single family homes, are per unit for multi-family residential apartments or condominiums and are per parcel for commercial uses. Villages at Willow Creek Assessments (District 1986-1) Property Type Current Fiscal Year Proposed Fiscal Year 2025-26 Annual Change Single Family Homes $314.83 $320.00 $5.17 Amador Lakes - Apt/Condominiums $157.42 $160.00 $2.58 Commercial $1,259.32 $1,280.00 $20.68 Exempt, Cemeteries, Common Open Space $0.00 $0.00 $0.00 Landscaping and Lighting District 1997-1 (Santa Rita Area) This District was formed in 1996 at the request of the Alameda County Surplus Property Authority. The initial assessment was levied in Fiscal Year 1997-98. The area covered by this District is bound by Gleason Drive on the north, Interstate 580 on the south, Arnold Road on the west, and Tassajara Road on the east. The District maintains portions of roadside landscaping for Dublin Boulevard, Hacienda Drive, Central Parkway, Arnold Road, Tassajara Road (westerly portion), and Gleason Drive. The District also maintains the trail and landscaping along the Tassajara Creek channel. Median landscape maintenance is not included in this District. As provided in the Engineer’s Report (Attachment 5), individual lots in residential subdivisions are assessed based on density. The original Engineer’s Report for this District provided for an initial maximum assessment of $710.00 per acre, which is updated annually based on the change in the Consumer Price Index as well as actual increases in the cost of utilities. The maximum assessment per acre in the Engineer’s Report for Fiscal Year 2025-26 is $1,771.56 per acre. A beautification project along Central Parkway’s north and south planter strips, which will include irrigation repairs, transitioning to drought-tolerant landscaping, and adding mulch is planned in Fiscal Year 2025-26. The project is estimated to cost approximately $350,000. The assessments for Fiscal Year 2025-26 are proposed to be increased by 2.28% over the prior year to $924.54 per acre. This is approximately 52% of the maximum allowable assessment. The Fiscal Year 2025-26 proposed budget includes the one-time use of $311,786 569 Page 6 of 9 in reserve funds in addition to the annual assessments. Assessments are per parcel for single family homes, are per unit for multi-family residential apartments or condominiums, and are per acre for other uses. The assessment amounts for residential uses vary depending upon the residential density of each subdivision. Santa Rita Area Assessments (District 1997-1) Property Type Current Fiscal Year Proposed Fiscal Year 2025/26 Annual Change California Creekside Single‐Family Residential (SFR)$128.52 $131.46 $2.94 California Brookside Multi‐Family Residential (MFR)$55.69 $56.96 $1.27 Summer Glen ‐Richmond American (North) Lots $112.54 $115.12 $2.58 Summer Glen ‐Richmond American (South) Lots $123.85 $126.68 $2.83 Summer Glen ‐Kaufman & Broad Lots $172.36 $176.30 $3.94 Summer Glen ‐Pulte Lots $216.24 $221.19 $4.95 Dublin Greene Tract 7084 Single Family Residential $136.13 $139.25 $3.12 Dublin Greene Tract 7149 Single Family Residential $102.50 $104.85 $2.35 Dublin Greene Tract 7149 Condominiums $53.43 $54.65 $1.22 Other Parcels Including Retail, Office, and Industrial $903.85 $924.54 $20.69 Street Lighting District 1999-1 (Dublin Ranch) This District funds the electric energy, maintenance, and repair costs associated with street lighting that has been installed in the Dublin Ranch area and Tracts 7067, 7586, 8024, 8073, 8074, 8102 and 8563. The City Council approved formation of this District on June 1, 1999, with the initial assessment in the 1999-2000 tax year. The District also includes a Capital Improvement Fund (CIF) reserve, which has been used to fund pole painting and conversion of older lights to energy-efficient light emitting diode (LED) technology. The LED project is funded and underway, as part of the Citywide Energy Improvements project, CIP No. GI0121. The assessment methodology in the original Engineer’s Report for this District includes an escalation clause that allows for adjustments to the assessment according to the Consumer Price Index and utility cost increases (Attachment 6). These factors are updated in the Engineer’s Report on an annual basis. The maximum assessment in the Engineer’s Report for Fiscal Year 2025-26 is $82.68 per single family residence and $454.74 per acre for commercial parcels. The assessments for Fiscal Year 2025-26 are proposed to be increased 1.15% over the prior year to keep pace with electricity costs. Assessments are per parcel for single family homes and are per acre for commercial uses. Fiscal Year 2025-26 assessments shown in the table below are approximately 58% of the maximum allowable assessment. 570 Page 7 of 9 Dublin Ranch Street Lighting Assessments (District 1999-1) Property Type Current Fiscal Year Proposed Fiscal Year 2025-26 Annual Change Single Family Residential $41.57 $47.80 $6.24 Commercial $228.62 $262.91 $34.29 Exempt, Cemeteries, Common Open Space $0.00 $0.00 $0.00 Public Hearing Before approving the Engineer’s Reports (Attachments 2-6) and ordering the levy of assessments for the five assessment districts, the City Council must conduct a public hearing. Prior to, or during the public hearing, any interested person may file a written protest of the proposed assessments or may withdraw a previously filed protest. A written protest shall state all grounds of objection and a protest by a property owner shall contain a description sufficient to identify the property owned by such property owner. At the public hearing, all interested persons shall be afforded the opportunity to hear and be heard. Assessment Increase for Street Lighting Maintenance District 1983-1 Landscaping and Lighting Act of 1972 The Landscaping and Lighting Act of 1972 is codified as State law in the Streets and Highways Code, Division 15, Part 2. The 1972 Act allows local government agencies to form a District for the purpose of financing the costs and expenses of land acquisition, installation, construction, maintenance, and servicing for, and of, landscaping, lighting, and related utilities and other improvements in public areas. The City of Dublin Street Lighting Maintenance District 1983-1 was formed in 1983 by the City Council in accordance with the 1972 Act. The District was formed to take over the responsibility of public street light maintenance that had previously been funded through a County Service Area, prior to incorporation of the City of Dublin. Proposition 218, the “Right to Vote on Taxes Act” Proposition 218, approved by California voters in 1996, established procedural and substantive requirements for local public agencies seeking to establish new assessments or increase assessments beyond previously authorized maximum rates. Proposition 218 requires voter approval to impose or increase general taxes, assessments, and certain user fees. Proposition 218 also sets forth specific steps to ensure that property owners are properly informed, that assessments are fairly calculated based on the special benefit each property receives, and that property owners have the opportunity to express support or opposition. Per Proposition 218, to increase an assessment or establish a new assessment, a local agency must prepare an Engineer’s Report describing the improvements and services to be funded through the proposed assessment. Prior to completing the Engineer’s Report, a comprehensive benefit analysis must be conducted, which separates the general benefits the improvements and services provide to the public at large from the special benefits conferred to 571 Page 8 of 9 properties that will be subject to the assessment. The general benefits to the public at large cannot be funded by the proposed assessment and must be paid for using an alternative funding source. Street Lighting Maintenance District 1983-1 was formed prior to the approval of Proposition 218 and did not include a distinction between general benefits and special benefits. Currently, the District funds the electricity for and maintenance of public streetlights throughout the district, including public streetlights on minor residential streets, major thoroughfares, arterials, and collector streets. The required comprehensive benefit analysis will likely conclude that there is a general benefit to the public at large along thoroughfares and arterials, as these facilities accommodate through traffic. As such, the City would be required to fund the electricity and maintenance costs of this general benefit if the assessments were increased. The extent of general benefit would be determined through a comprehensive benefit analysis. The Engineer’s Report will also include the estimated cost to provide the improvements and services, and the method of apportionment for the proposed assessment. Property owners must be notified of the proposed assessment and must be mailed ballots at least 45 days prior to a scheduled public hearing. Following the close of the public hearing, the returned ballots will be tabulated to determine if there is a majority protest. Each returned ballot is weighted by the proposed assessment (i.e., one vote per proposed dollar of assessment). If a majority of the weighted ballots do not oppose the proposed assessment, the City Council may proceed with approving the proposed assessment to commence in the ensuing fiscal year. The steps required to approve new or increased assessments for a Landscaping and Lighting Assessment Districts are as follows: Establish the budget and revenue needed to provide the improvements and services. Perform a comprehensive benefit analysis to quantify and separate general benefits to the public at large versus special benefits to properties subject to the proposed assessment. Determine the proposed assessment rates based on the benefit analysis. Present the findings of the benefit analysis and the proposed assessment rates to the City Council for approval. Prepare the required Engineer’s Report pursuant to Proposition 218 and the Landscaping and Lighting Act of 1972. Present the Engineer’s Report to City Council for preliminary approval and to authorize the mailing of notices and ballots to property owners pursuant to Proposition 218. Mail notices and ballots to property owners a minimum of 45 days prior to public hearing. Hold public hearing, tabulate returned ballots, and determine if a majority protest exists. If there is no majority protest, the City Council can approve the proposed assessments for placement on the property tax bills for the ensuing fiscal year. 572 Page 9 of 9 If the City Council directs Staff to proceed with an increased assessment for Street Lighting Maintenance District 1983-1, Staff will first procure the services of a consultant firm with expertise in special assessment districts and public outreach. The cost of these services, including noticing and balloting approximately 12,000 parcels within the District, is estimated to be between $150,000 and $200,000, and could be eligible as a District expenditure. STRATEGIC PLAN INITIATIVE: Strategy 5: Long-Term Infrastructure and Sustainability Investments. Objective A: Continue to explore funding mechanisms for capital and ongoing maintenance needs NOTICING REQUIREMENTS/PUBLIC OUTREACH: The City Council Agenda was posted. ATTACHMENTS: 1) Resolution Approving the Engineer’s Report, Confirming Diagram and Assessment, and Ordering Levy of Assessment for City of Dublin Street Lighting Maintenance District 1983- 1, Landscape and Lighting District 1983-2, Landscape and Lighting District 1986-1, Landscape and Lighting District 1997-1, and Street Lighting District 1999-1 2) Engineer’s Report for Street Lighting Maintenance District 1983-1 3) Engineer’s Report for Landscape and Lighting District 1983-2 4) Engineer’s Report for Landscape and Lighting District 1986-1 5) Engineer’s Report for Landscape and Lighting District 1997-1 6) Engineer’s Report for Street Lighting District 1999-1 573 Attachment 1 Reso. No. XX-25, Item X.X, Adopted XX/XX/2025 Page 1 of 2 RESOLUTION NO. XX – 25 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF DUBLIN APPROVING THE ENGINEER'S REPORT, CONFIRMING DIAGRAM AND ASSESSMENT, AND ORDERING LEVY OF ASSESSMENT FOR CITY OF DUBLIN STREET LIGHTING MAINTENANCE DISTRICT NO. 1983-1, LANDSCAPE AND LIGHTING DISTRICT 1983-2, LANDSCAPE AND LIGHTING DISTRICT 1986-1, LANDSCAPE AND LIGHTING DISTRICT 1997-1, AND STREET LIGHTING DISTRICT 1999-1 WHEREAS,by its Resolution No. 01-25, directing preparation of annual reports for City of Dublin Street Lighting Maintenance Districts and Landscape and Lighting Districts (the “Districts”), the City Council designated the City Engineer, or their designee, as Engineer of Work and ordered said Engineer to make and file a report in writing in accordance with and pursuant to the Landscaping and Lighting Act of 1972; and WHEREAS,by its Resolution No. 23-25 (the “Resolution”), said reports were made and filed with the City Clerk and duly considered by this Council and found to be sufficient in every particular, whereupon it was determined that said reports should stand as Engineer's Reports for all subsequent proceedings under and pursuant to the aforesaid Resolution and that May 20, 2025, at 7:00 p.m. in the Peter W. Snyder Council Chambers, Dublin Civic Center, 100 Civic Plaza, Dublin, California, was appointed as the time and place for a hearing by the City Council on the question of the levy of the proposed assessment, notice of which hearing was published and posted in accordance with the Landscaping and Lighting Act of 1972; and WHEREAS,at the appointed time, said hearing was held, and all persons interested and desiring to be heard were given an opportunity to be heard, and all matters pertaining to said levy were heard and considered by this City Council, and this City Council thereby acquired jurisdiction to order said levy and confirmation of diagram and assessment prepared by and made a part of the reports of said Engineer to pay the cost and expenses thereof. NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Dublin does hereby approve that: a) The property owners owning more than fifty percent of the area of assessable land within each of the Districts had not, at the conclusion of said hearing, filed written protests against the said proposed levy, or against the engineer's estimate of costs and expenses, or against the maps and description, or against the diagram or the assessment to pay for the costs and expenses thereof; b) The public interest, convenience, and necessity require that said levy be made; and c) The Districts benefited by said improvements and to be assessed to pay the costs and expenses thereof, and the exterior boundaries thereof are as shown by a map thereof filed in the office of the City Clerk, which map is made a part hereof by reference thereto. 574 Reso. No. XX-25, Item X.X, Adopted XX/XX/2025 Page 2 of 2 PASSED, APPROVED AND ADOPTED this 20th day of May 2025, by the following vote: AYES: NOES: ABSENT: ABSTAIN: ______________________________ Mayor ATTEST: _________________________________ City Clerk 575 Street Lighting Maintenance District No. 1983-1 Fiscal Year 2025-26 Final Engineer’s Report May 20, 2025 Attachment 2 576 CITY OF DUBLIN FISCAL YEAR 2025-26 STREET LIGHTING MAINTENANCE DISTRICT No. 1983-1 TABLE OF CONTENTS i Table of Contents Page No. Certificate ......................................................................................... ii Section I - Introduction ..................................................................... 1 Section II – Engineer’s Report ......................................................... 3 Part A – Plans and Specifications ......................................... 5 Part B – Estimate of Cost ...................................................... 7 Part C – Assessment District Diagram ................................ 10 Part D – Method of Apportionment of Assessments ............ 12 Part E - Assessment Roll .................................................... 17 577 CITY OF DUBLIN FISCAL YEAR 2025-26 STREET LIGHTING MAINTENANCE DISTRICT No. 1983-1 CERTIFICATE ii ENGINEER'S REPORT CITY OF DUBLIN STREET LIGHTING MAINTENANCE DISTRICT NO. 1983-1 FISCAL YEAR 2025-26 The undersigned, acting on behalf of Francisco & Associates respectfully submits the enclosed Engineer's Report as directed by the Dublin City Council pursuant to the provisions of Article XIIID, Section 4 of the California Constitution, provisions of the Landscaping and Lighting Act of 1972 and Section 22500 et al of the California Streets and Highways Code. The undersigned certifies that he is a Professional Engineer, registered in the State of California. Dated: May 5, 2025 By: Eduardo Espinoza, P.E. RCE # 83709 578 CITY OF DUBLIN FISCAL YEAR 2025-26 STREET LIGHTING MAINTENANCE DISTRICT No. 1983-1 INTRODUCTION 1 SECTION I INTRODUCTION The City of Dublin (“City”) levies and collects special assessments on parcels within the City of Dublin Street Lighting Maintenance Assessment District No. 1983-1 (“District”) to maintain the public street lighting improvements. The District was initially formed in 1983 to provide a dedicated source of funding for the ongoing maintenance of street lighting improvements within the boundaries of the District. The assessments and method of apportionment described in this Engineer’s Report (“Report”) utilize commonly accepted assessment engineering practices and have been calculated and proportionately spread to each parcel based on the special benefits received as approved by the City Council at the time the District was formed. General Description of the District The District was created in 1983 to replace the County of Alameda Lighting Service Area within the City of Dublin and to fund the maintenance and servicing costs for the City’s street lighting system. In Fiscal Year 1995-96, the City of Dublin acquired the PG&E owned streetlights within the District to reduce maintenance costs. The District includes all parcels that were within the County of Alameda Lighting Service Area which includes all parcels within the City except for Dublin Ranch, the Clifton Park development in the western hills, Tracts 7067, 8024, 8073 and 8074, the Jordan Ranch development, the Tassajara Hills development, and the Francis Ranch development. A reduced copy of the Assessment Diagram showing the exterior boundaries of the District is provided in Part C of this Report. Compliance with the California Constitution Assessments are levied annually within the District pursuant to the Landscape and Lighting Act of 1972, Part 2 of Division 15 of the California Streets and Highways Code (“1972 Act”). All assessments described in this Report and approved by the City Council are prepared in accordance with the 1972 Act and are compliant with the provisions of the California Constitution Article XIIID (“Article XIIID”), which was enacted with the passage of Proposition 218 in November 1996. Pursuant to Article XIIID Section 5, certain existing assessments are exempt from the substantive and procedural requirements of Article XIIID Section 4. Specifically, Article XIIID Section 5(a) exempted: “Any assessment imposed exclusively to finance the capital costs or maintenance and operation expenses for sidewalks, streets, sewers, water, flood control, drainage systems or vector control. Subsequent increases in such assessments shall be subject to the procedures and approval process set forth in Section 4.” 579 CITY OF DUBLIN FISCAL YEAR 2025-26 STREET LIGHTING MAINTENANCE DISTRICT No. 1983-1 INTRODUCTION 2 The City has determined that the annual assessments originally established for the District were for the maintenance and operation of streetlights within the public street rights-of-way. As such, pursuant to Article XIIID Section 5(a), the pre–existing assessment amount has been exempted from the procedural requirements of Article XIIID Section 4 since the amount of the assessment has not increased since the passage of Proposition 218. Any future increase in the assessment rate or substantial changes in the services provided would require that the District be brought into compliance with all the requirements of Article XIIID and would require the approval of the property owners subject to the assessment based upon a mailed ballot which would be sent to each property owner. Summary of District The table below summarizes the assessments to be levied for each property type. As shown in Part B of this Report, the estimated expenditures are anticipated to exceed the projected revenues in Fiscal Year (FY) 2025-26 and FY 2026-27, requiring transfers from the available fund balance to cover the annual operation and maintenance costs. If expenditures continue to exceed assessment revenues, ongoing fund balance transfers will be necessary, potentially depleting reserves over time. Should this circumstance occur, this may require a significant reduction in service levels in future years so that expenditures match assessment revenues or the City will need to contribute to the District from other available funds or increase the current assessment rate by receiving approval by property owners within the District. Property Type Assessment Rate Single Family Residential (SFR)$19.34 per Parcel Condominium $19.34 per Parcel Duplex, Multi ‐ Family Residential $38.68 per Parcel Triplex, Multi ‐ Family Residential $58.02 per Parcel Fourplex, Multi ‐ Family Residential $77.36 per Parcel Apartments, Multi ‐ Family Residential $116.04 per Parcel Commercial/Industrial/Institutional $106.37 per Acre Vacant Commercial/Industrial/Institutional $53.18 per Acre Rural $9.67 per Parcel Exempt, Cemeteries, Common Open Space $0.00 per Parcel TABLE 1: ASSESSMENTS TO BE LEVIED Street Lighting Maintenance District No. 1983-1 580 CITY OF DUBLIN FISCAL YEAR 2025-26 STREET LIGHTING MAINTENANCE DISTRICT No. 1983-1 ENGINEER’S REPORT 3 SECTION II ENGINEER'S REPORT PREPARED PURSUANT TO THE PROVISIONS OF LANDSCAPING AND LIGHTING ACT OF 1972 SECTION 22500 THROUGH 22679 OF THE CALIFORNIA STREETS AND HIGHWAYS CODE CITY OF DUBLIN STREET LIGHTING MAINTENANCE DISTRICT NO. 1983-1 FISCAL YEAR 2025-26 Pursuant to the Landscaping and Lighting Act of 1972 (Part 2 Division 15 of the Streets and Highways Code of the State of California, commencing with Section 22500), and in accordance with the Resolution of Intention, adopted by the City Council of the City of Dublin on April 15, 2025, I, Eduardo Espinoza, the duly appointed Engineer of Work, Assessment Engineer for the City of Dublin Street Lighting Maintenance District No. 1983-1 (the “District”) submit the following Report, consisting of Section I (Introduction), and this, Section II (Engineer’s Report), which consists of five (5) parts as follows: PART A: PLANS AND SPECIFICATIONS This part describes the improvements maintained by the District. Plans and specifications for the improvements are on file in the Office of the Director of Public Works of the City of Dublin and are incorporated herein by reference. PART B: ESTIMATE OF COST This part contains an estimate of the cost of the proposed improvements to be maintained for Fiscal Year 2025-26, including incidental costs and expenses in connection therewith. The estimate is attached hereto and is on file in the Office of the Director of Public Works of the City of Dublin. PART C: ASSESSMENT DISTRICT DIAGRAM This part incorporates a Diagram of the District showing the exterior boundaries of the District, the boundaries of any zones within the District and the lines and dimensions of each lot or parcel of land within the District. This Diagram has been prepared by the Engineer of Work and is on file in the Office of the Director of Public Works of the City of Dublin. 581 CITY OF DUBLIN FISCAL YEAR 2025-26 STREET LIGHTING MAINTENANCE DISTRICT No. 1983-1 ENGINEER’S REPORT 4 The lines and dimensions of each lot or parcel within the District are those lines and dimensions shown on the maps of the Alameda County Assessor for the year when this Report was prepared. The Assessor’s maps and records are incorporated by reference herein and made a part of this Report. PART D: METHOD OF APPORTIONMENT OF ASSESSMENTS This part describes the method of apportionment of assessments, based upon each parcel’s land use classification within the District in proportion to the estimated special benefits to be received. PART E: ASSESSMENT ROLL This part contains an assessment of the estimated cost of the improvements apportioned to each benefited parcel of land within the District. The Assessment Roll is filed in the Office of the City Clerk of the City of Dublin and is incorporated in this Report. The list is keyed to the records of the Alameda County Assessor, which are incorporated herein by reference. 582 CITY OF DUBLIN FISCAL YEAR 2025-26 STREET LIGHTING MAINTENANCE DISTRICT No. 1983-1 PLANS AND SPECIFICATIONS 5 PART A PLANS AND SPECIFICATIONS The District provides for the continued installation, maintenance, and servicing of street lighting improvements within the public right-of-way which provide special benefit to parcels and properties within the District. As generally defined in the 1972 Act, maintenance and servicing of the street lighting improvements may include one or any combination of the following: 1) The installation or construction of public lighting facilities, including, but not limited to streetlights and traffic signals. 2) 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. 3) 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) The cleaning, sandblasting, and painting of walls and other improvements to remove or cover graffiti; d) Electric current or energy, gas, or other agent for the lighting or operation of any other improvements. 4) 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 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; and, f) Costs associated with any elections held for the approval of a new or increased assessment. 583 CITY OF DUBLIN FISCAL YEAR 2025-26 STREET LIGHTING MAINTENANCE DISTRICT No. 1983-1 PLANS AND SPECIFICATIONS 6 Pursuant to the 1972 Act: "Maintain" or "maintenance" means the furnishing of services and materials for the ordinary and usual maintenance, operation, and servicing of any improvement, including repair, removal, or replacement of all or any part of any improvement. "Service" or "servicing" means the furnishing of electric current or energy, gas, or other illuminating agent for any public lighting facilities or for the lighting or operation of any other improvements. Drawings showing the specific locations of the improvements are on file in the City’s Public Works Department and are made a part of this report by reference. 584 CITY OF DUBLIN FISCAL YEAR 2025-26 STREET LIGHTING MAINTENANCE DISTRICT No. 1983-1 ESTIMATE OF COSTS 7 PART B ESTIMATE OF COSTS All public streetlights and other eligible improvements within the District are maintained and serviced on a regular basis, using assessment revenues. Current assessment revenues have not always been sufficient to fund 100% of the annual operations and maintenance costs of street lighting in past years. Increasing assessment rates require property owner approval following the passage of Proposition 218 in 1996. In years where the revenues were less than the costs to maintain the District improvements, the District transferred funds from the District’s existing fund balances to fund the shortfall in assessment revenues. Although the District has seen an increase in revenue because of new development, the increases in costs have increased much more quickly than the increase in assessment revenue because of growth. The proposed cost estimate for the District is shown in Table 2. This includes an estimate of the costs of utilities, operations, services, administration, and maintenance associated with the improvements, including all labor, personnel, equipment, materials, and administrative expenses for the next two (2) fiscal years. The summary also shows the estimated fund balance, and the projected reserve collection increase/(decrease) that will be required from the fund balance based upon the estimated expenditures and assessment revenue. Projected cost estimates are also shown for two (2) fiscal years. The following describes the general services and costs shown in the cost estimate. District Costs Operating Supplies – The cost of supplies for ongoing maintenance and servicing of the street lighting improvements including street light repair parts and the labor associated with performing the repair work. In addition, a portion of this cost is set aside as a contingency amount for both large scheduled and unscheduled, but necessary repairs. Contract with Alameda County – The cost of street light maintenance provided by the County of Alameda based on the current fiscal year contract. California Street Light Association – The cost of Street Light Association dues based on the relative number of streetlights within the District. Utilities Electricity – The cost of streetlight electrical energy use, including miscellaneous utility charges. Improvements (Not Building) – The cost of improvements (not building) includes costs associated with the maintenance, construction, and rehabilitation of authorized improvements. 585 CITY OF DUBLIN FISCAL YEAR 2025-26 STREET LIGHTING MAINTENANCE DISTRICT No. 1983-1 ESTIMATE OF COSTS 8 Miscellaneous Expenses – Costs that cannot easily be categorized into any of the other District Costs defined above. Legal Notices – The cost of legal notices includes costs associated with preparation and publishing of any, and all required legal notices associated with the District. District Administration – The costs of contracting with professionals to provide services specific to the annual levy administration, including preparation of the Engineer’s Report, resolutions, and levy submittal to the County. These fees can also include any additional administrative, legal, or engineering services specific to the District such as the cost to prepare and mail notices of the public meeting and hearing. Public Works Administration – The cost of public works administration includes costs derived by the City’s Public Works Department or other department in relation to the administration and management of the District. County Collection Fee – The cost to the District for the County to collect assessments on the annual secured property tax bills. Alameda County charges 1.7% of the total amount levied. The following page shows the cost estimates for Fiscal Year 2025-26 and 2026-27. 586 CITY OF DUBLIN FISCAL YEAR 2025-26 STREET LIGHTING MAINTENANCE DISTRICT No. 1983-1 ESTIMATE OF COSTS 9 Capital Improvement Projects In addition to collecting funds annually for maintenance, funds are also allowed to be collected for capital improvement projects. Capital improvement projects generally include the repair and replacement of public improvements authorized to be maintained by the District. These funds are collected and often accumulated in a separate fund and are not considered to be a part of the regular maintenance of the improvements. Following is a list of capital improvement projects the City plans to address utilizing District funds in the upcoming fiscal years and thereafter as funds allow. Citywide Streetlight Replacement: As needed replacement of streetlights that are at the end of their service life or that have been damaged due to automobile accidents. District Revenues FY 2025-26 Cost Estimate Projected FY 2026-27 Cost Estimate Estimated Assessment Revenues $314,670 $314,670 Contributions from Other Revenue Sources $13,000 $13,000 Total Revenues:$327,670 $327,670 Estimated Expenditures Operating Supplies $20,000 $20,000 Contract with Alameda County $95,000 $95,000 California Street Light Association $1,210 $1,331 Utilities - Electricity $308,879 $324,323 Improvements (Not Building)$0 $0 Miscellaneous $0 $0 Legal Notices $628 $647 District Administration $7,272 $7,490 Public Works Administration $0 $0 County Collection Fee $6,556 $6,753 Total Annual Expenditures:$439,545 $455,544 Fund Balance Information Beginning Balance - Projected July 1, 2025 $562,821 $450,946 FY 2025-26 Reserve Collection Increase/(Decrease)($111,875)($127,874) Ending Balance - Projected June 30, 2026 $450,946 $323,072 Recommended Operating Reserves $219,773 $227,772 Available Operating Reserves $219,773 $227,772 Available Capital Reserves $231,173 $95,300 Table 2: Cost Estimate Table Streetlighting Maintenance District No. 1983-1 587 CITY OF DUBLIN FISCAL YEAR 2025-26 STREET LIGHTING MAINTENANCE DISTRICT No. 1983-1 ASSESSMENT DIAGRAM 10 PART C ASSESSMENT DISTRICT DIAGRAM The boundaries of the District are shown herein. The lines and dimensions of each parcel within the District are those lines and dimensions shown on the maps of the Alameda County Assessor for the year in which this Report was prepared and are incorporated by reference herein and made part of this Report. A reduced copy of the Assessment Diagram is shown on the following page. 588 City of DublinStreet Lighting Maintenance District No. 1983-1Assessment Diagram ¯3,250 0 3,250 6,5001,625 Feet Legend ! ! ! !LLAD 1983-1 B oundary City Limit Parcel Lines Parcels within LLAD 1983-1 Dublin Blvd S a n R a m o n R d TassajaraRd 589 CITY OF DUBLIN FISCAL YEAR 2025-26 STREET LIGHTING MAINTENANCE DISTRICT No. 1983-1 METHOD OF APPORTIONMENT 12 PART D METHOD OF APPORTIONMENT OF ASSESSMENTS 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 Article XIIID Section 4: “No assessment shall be imposed on any parcel which exceeds the reasonable cost of the proportional special benefit conferred on that parcel. Only special benefits are assessable, and an agency shall separate the general benefits from the special benefits conferred on a parcel.” Benefit Analysis Each of the improvements have been carefully reviewed by the City and the corresponding assessments have been proportionately spread to each parcel based on special benefits received from the improvements as determined at the time the District was established. General Benefits – In reviewing each of the District improvements, the proximity of those improvements to both properties within the District and those outside the District, as well as the reasons for installing and constructing such improvements, it is evident that the improvements are solely the result of developing properties within the District and the ongoing maintenance and operation of these improvements will directly affect the properties within the District. Although the improvements include public areas, easements, rights-of-way, and other amenities available or visible to the public at large, the construction and installation of these improvements were only necessary for the development of properties within the District and were not required, nor necessarily desired by any properties or developments outside the District boundary and any public access or use of the improvements by others is incidental. Therefore, it has been 590 CITY OF DUBLIN FISCAL YEAR 2025-26 STREET LIGHTING MAINTENANCE DISTRICT No. 1983-1 METHOD OF APPORTIONMENT 13 determined that the improvements and the ongoing maintenance, servicing and operation of those improvements provide no measurable general benefit to properties outside the District or to the public at large, but clearly provide distinct and special benefits to properties within the District. Special Benefits – The method of apportionment (method of assessment) outlined herein is based on the premise that each assessed parcel within the District receives special benefits from the improvements and the desirability and security of those properties as enhanced by the presence of public lighting near those properties. The special benefits conferred on property from street lighting and other public lighting facilities include the convenience, safety, and security of property, improvements, and goods. Specifically: 1) Enhanced deterrence of crime and the aid to police protection. 2) Increased nighttime safety on roads, streets, and public areas. 3) Improved ability of pedestrians and motorists to see. 4) Improved ingress and egress to property. 5) Reduced vandalism and other criminal acts and damage to improvements or property. 6) Improved traffic circulation and reduced nighttime accidents and personal property loss. The preceding special benefits contribute to the aesthetic value and desirability of each of the assessed parcels within the District and thereby provide a special enhancement of the properties. Furthermore, it has been determined that the lack of funding to properly service and maintain the District improvements would have a negative impact on the properties within the District. All the preceding special benefits contribute to a specific enhancement and desirability of each of the assessed parcels within the District. Non-Assessable Properties – Within the boundaries of the District, there are several types of properties that are considered to receive no special benefit from the District improvements and are therefore not assessed. These parcels include: 591 CITY OF DUBLIN FISCAL YEAR 2025-26 STREET LIGHTING MAINTENANCE DISTRICT No. 1983-1 METHOD OF APPORTIONMENT 14 1) Publicly owned parcels that are reserved as public open space or are developed as City parks for active recreation and are maintained and serviced by the District; 2) Publicly owned wetland parcels; 3) Certain public utility parcels; 4) Privately owned open space parcels; and 5) Privately owned "sliver" parcels that have resulted from a lot line adjustment with an adjacent larger parcel. The adjacent larger parcels, of which these "sliver" parcels are a part, are assessed at the residential rate Assessment Methodology The special benefits received by each parcel within the District and each parcel’s proportional annual assessment are calculated based on a formula that utilizes Equivalent Dwelling Units. The Equivalent Dwelling Unit (EDU) method of apportionment establishes a proportional benefit relationship between the various parcels within the District and the improvements maintained by the District. The typical single family residential parcel is assigned 1.00 Equivalent Dwelling Unit (EDU) since it represented more than 73% of the total parcels within the District. EDUs are assigned to the other land uses based upon the property’s development status, type of development (County of Alameda land use code) and property size as shown in the table below. Parcels determined to be vacant will be assessed at a reduced rate of 50%, by multiplying the parcel’s assigned EDU factor by 0.5 (or 50%). Single-Family Residential (SFR) – (County land use 1x) this land use identifies properties that are developed for single family residential use and are assigned a factor of 1.00 EDU per parcel. This is the base value that all other land use types are compared and weighted against (i.e., Equivalent Dwelling Unit “EDU”). This land use classification may include, but is not limited to, lots or parcels identified as single-family residential homes, planned development (tract or townhouse type), and modular/manufactured single family residential units. Property Type EDU Factor Single Family Residential (SFR)1.00 per Parcel Condominium 1.00 per Parcel Duplex, Multi ‐ Family Residential 2.00 per Parcel Triplex, Multi ‐ Family Residential 3.00 per Parcel Fourplex, Multi ‐ Family Residential 4.00 per Parcel Apartments, Multi ‐ Family Residential 6.00 per Parcel Commercial/Industrial/Institutional 5.50 per Acre Vacant Commercial/Industrial/Institutional 2.75 per Acre Rural 0.50 per Parcel Exempt, Cemeteries, Common Open Space 0.00 per Parcel TABLE 3: ASSESSMENT METHODOLOGY Street Lighting Maintenance District No. 1983-1 592 CITY OF DUBLIN FISCAL YEAR 2025-26 STREET LIGHTING MAINTENANCE DISTRICT No. 1983-1 METHOD OF APPORTIONMENT 15 Condominium Unit – (County land use 73) this land use identifies properties that are subdivided residential parcels that have more than one residential unit developed on the property. This land use is assigned 1.00 EDU per unit. Duplex, Multi-Family Residential – (County land use 22) this land use identifies properties that are developed for multi-family residential use and are assigned a factor of 2.00 EDU per parcel. This land use classification includes double or duplex units. Triplex, Multi-Family Residential – (County land use 23) this land use identifies properties that are developed for multi-family residential use and are assigned a factor of 3.00 EDU per parcel. This land use classification includes triplex units; or double or duplex units together with a single-family home. Fourplex, Multi-Family Residential – (County land use 24) this land use identifies properties that are developed for multi-family residential use and are assigned a factor of 4.00 EDU per parcel. This land use classification includes four living units; a fourplex, a triplex and a single-family home, two doubles or duplexes, or a combination thereof. Apartment Complex, Multi-Family Residential – (County land use 7x, except 73) This land use identifies properties that are developed for multi-family residential use of five (5) or more units and are assigned a factor of 6.00 EDU per parcel. This land use classification may include, but is not limited to, lots or parcels identified as vacant apartment land capable of supporting 5 or more units, residential property converted to 5 or more units, cooperatives, restricted income properties, fraternities, sororities, church homes, multiple residential (5 or more units), and residential high-rise (7 or more units). Commercial – (County land use 3x, 8x, 9x) this land use identifies properties that are considered improved for commercial use and are assigned a factor of 5.50 EDU per gross acre. This land use classification may include, but is not limited to, lots or parcels identified as car washes, commercial garages, automotive dealerships, parking lots, parking garages, service stations, funeral homes, nursing or boarding homes, hospitals, hotels/motels, banks, medical-dental, single and multi-story office buildings, commercial land, department stores, discount stores, restaurants, shopping centers, or supermarkets. Industrial – (County land use 4x) this land use identifies properties that are developed for industrial use and are assigned a factor of 5.50 EDU per gross acre. This land use classification may include, but is not limited to lots, or parcels identified as vacant industrial land, warehouses, light and heavy industrial, nurseries, sand and gravel quarries, salt ponds, trucking and distribution terminals, wrecking yards, and miscellaneous industrial. Institutional – (County land use 6x, except 65) this land use identifies properties that are developed for institutional use and are assigned a factor of 5.50 EDU per gross acre. This land use classification may include, but is not limited to, lots or parcels identified as vacant land that is a necessary part of an institutional property, improved government- owned property, low income housing (secured P.I.’s only), golf courses, private schools, churches, lodge-halls, clubhouses, and other institutional properties. 593 CITY OF DUBLIN FISCAL YEAR 2025-26 STREET LIGHTING MAINTENANCE DISTRICT No. 1983-1 METHOD OF APPORTIONMENT 16 Rural Property – (County land use 5x) this land use identifies properties that are defined as rural lands and are assigned a factor of 0.50 EDU per parcel. This land use classification may include, but is not limited to, lots or parcels identified as rural residential home sites, one or more mobile homes on rural home sites, rural property with significant commercial or industrial use, property used for agriculture (more than 10 acres), rural land in transition to higher land use classification, and rural land under non-renewal of the Williamson Act. Exempt Property, Cemeteries & Common Open Space – (County land use 0, 03-05, 65) this land use identifies properties that are exempt from assessment and are assigned 0.00 EDU. This land use classification may include, but is not limited to, lots or parcels identified as exempt public agencies; property leased or owned by public utilities, cemeteries, and planned development common areas. 594 CITY OF DUBLIN FISCAL YEAR 2025-26 STREET LIGHTING MAINTENANCE DISTRICT No. 1983-1 ASSESSMENT ROLL 17 PART E ASSESSMENT ROLL The proposed assessment and the amount of the assessment apportioned to each lot or parcel, as shown on the latest roll at the Assessor’s Office, are on file under separate cover with the City Clerk. Furthermore, the description of each lot or parcel is part of the records of the Assessor of the County of Alameda and those records are, by reference, part of this report. The assessments shown will be submitted to the County Auditor/Controller and included on the property tax roll for each parcel shown in the assessment roll for Fiscal Year 2025-26. Parcel identification, the lines and dimensions of each lot, parcel, and subdivision of land within the District, are inclusive of the parcels as shown on the Alameda County Assessor's Parcel Maps as they existed at the time of the passage of the Resolution of Intention, and shall include subsequent subdivisions, lot line adjustments or parcel changes therein. Reference is hereby made to the Alameda County Assessor’s maps for a detailed description of the lines and dimensions of each lot and parcel of land within the District. 595 Landscape and Lighting District No. 1983-2 Fiscal Year 2025-26 Final Engineer’s Report May 20, 2025 Attachment 3 596 CITY OF DUBLIN FISCAL YEAR 2025-26 LANDSCAPE AND LIGHTING DISTRICT No. 1983-2 TABLE OF CONTENTS i Table of Contents Page No. Certificate ......................................................................................... ii Section I - Introduction ..................................................................... 1 Section II – Engineer’s Report ......................................................... 3 Part A – Plans and Specifications ......................................... 5 Part B – Estimate of Cost ...................................................... 7 Part C – Assessment District Diagram ................................ 10 Part D – Method of Apportionment of Assessments ............ 12 Part E - Assessment Roll .................................................... 17 597 CITY OF DUBLIN FISCAL YEAR 2025-26 LANDSCAPE AND LIGHTING DISTRICT No. 1983-2 CERTIFICATE ii ENGINEER'S REPORT CITY OF DUBLIN LANDSCAPE AND LIGHTING ASSESSMENT DISTRICT NO. 1983-2 FISCAL YEAR 2025-26 The undersigned, acting on behalf of Francisco & Associates respectfully submits the enclosed Engineer's Report as directed by the Dublin City Council pursuant to the provisions of Article XIIID, Section 4 of the California Constitution, provisions of the Landscaping and Lighting Act of 1972 and Section 22500 et al of the California Streets and Highways Code. The undersigned certifies that he is a Professional Engineer, registered in the State of California. Dated: May 5, 2025 By: Eduardo Espinoza, P.E. RCE # 83709 598 CITY OF DUBLIN FISCAL YEAR 2025-26 LANDSCAPE AND LIGHTING DISTRICT No. 1983-2 INTRODUCTION 1 SECTION I INTRODUCTION The City of Dublin (“City”) levies and collects special assessments on parcels within the City of Dublin Landscape and Lighting Assessment District No. 1983-2 (“District”) to maintain the landscaping and irrigation improvements within the District. The assessments and methods of apportionment described in this Report utilize commonly accepted assessment engineering practices and have been calculated and proportionately spread to each parcel based on the special benefits received as approved by the City Council at the time the District was formed. General Description of the District The District was initially formed in 1983 to provide a dedicated source of funding for the ongoing maintenance of street landscaping within Tract 4719. The District originally included the maintenance of Stagecoach Park and the landscaping along Stagecoach Road north of the City Limit; however, those improvements are no longer funded by the District. Currently, the District includes only the roadway landscaping along Stagecoach Road and on the "interior slopes" (Coral Way and Agate Way) within the Dublin Hills Estates development. The maintenance cost of Stagecoach Park, as well as the undeveloped Dougherty Hills Park, is paid by the City through the Park Maintenance Operating Budget and is not a part of this Assessment District. A reduced copy of the Assessment Diagram showing the exterior boundaries of the District is provided in Part C of this Report. Compliance with the California Constitution Assessments are levied annually within the District pursuant to the Landscape and Lighting Act of 1972, Part 2 of Division 15 of the California Streets and Highways Code (“1972 Act”). 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 (“Article XIIID”), which was enacted with the passage of Proposition 218 in November 1996. 599 CITY OF DUBLIN FISCAL YEAR 2025-26 LANDSCAPE AND LIGHTING DISTRICT No. 1983-2 INTRODUCTION 2 Pursuant to Article XIIID Section 5, certain existing assessments were exempt from the substantive and procedural requirements of Article XIIID Section 4. Specifically, Article XIIID Section 5(a) exempted: “Any assessment imposed exclusively to finance the capital costs or maintenance and operation expenses for sidewalks, streets, sewers, water, flood control, drainage systems or vector control. Subsequent increases in such assessments shall be subject to the procedures and approval process set forth in Section 4.” The City determined that the annual assessments originally established for the District were for the maintenance and operation of landscaping within the public street rights-of-way or public easements. However, in Fiscal Year 2003-04, the City conducted a public hearing that included a mailed ballot to all the property owners in this District proposing an increased assessment to maintain and replace certain landscaping improvements. In accordance with the requirements of Proposition 218, the property owners approved a 10% increase in assessment rates and the addition of an escalation clause for succeeding years that allows the maintenance cost to increase according to the Consumer Price Index and the utility cost to increase according to the actual cost of utilities. Any future increase in the assessment rate more than the maximum allowable rate or substantial changes in the services provided would require the approval of the property owners subject to the assessment based upon a mailed ballot which would be sent to each property owner pursuant to the provisions of the California Constitution Article XIIID. Summary of District A summary of the assessments to be levied in Fiscal Year 2025-26 for each property type is shown in the table below. Property Type Single Family Residential (SFR)$531.10 per Parcel Multi Family Residential (MFR)$89.81 per Units Exempt, Cemeteries, Common Open Space $0.00 per Parcel TABLE 1: SUMMARY OF PROPOSED ASSESSMENTS Landscape and Lighting District No. 1983-2 Assessment Rate 600 CITY OF DUBLIN FISCAL YEAR 2025-26 LANDSCAPE AND LIGHTING DISTRICT No. 1983-2 ENGINEER’S REPORT 3 SECTION II ENGINEER'S REPORT PREPARED PURSUANT TO THE PROVISIONS OF LANDSCAPING AND LIGHTING ACT OF 1972 SECTION 22500 THROUGH 22679 OF THE CALIFORNIA STREETS AND HIGHWAYS CODE CITY OF DUBLIN LANDSCAPE AND LIGHTING DISTRICT NO. 1983-2 FISCAL YEAR 2025-26 Pursuant to the Landscaping and Lighting Act of 1972 (Part 2 Division 15 of the Streets and Highways Code of the State of California, commencing with Section 22500), and in accordance with the Resolution of Intention, adopted by the City Council of the City of Dublin on April 15, 2025, I, Eduardo Espinoza, the duly appointed Engineer of Work, Assessment Engineer for the City of Dublin Landscape and Lighting District No. 1983-2 (the “District”) submit the following Report, consisting of Section I (Introduction), and this, Section II, which consists of five (5) parts as follows: PART A: PLANS AND SPECIFICATIONS This part describes the improvements maintained by the District. Plans and specifications for the improvements are on file in the Office of the Director of Public Works of the City of Dublin and are incorporated herein by reference. PART B: ESTIMATE OF COST This part contains an estimate of the cost of the proposed improvements to be maintained for Fiscal Year 2025-26, including incidental costs and expenses in connection therewith. The estimate is attached hereto and is on file in the Office of the Director of Public Works of the City of Dublin. PART C: ASSESSMENT DISTRICT DIAGRAM This part incorporates a Diagram of the District showing the exterior boundaries of the District, the boundaries of any zones within the District and the lines and dimensions of each lot or parcel of land within the District. This Diagram has been prepared by the Engineer of Work and is on file in the Office of the Director of Public Works of the City of Dublin. 601 CITY OF DUBLIN FISCAL YEAR 2025-26 LANDSCAPE AND LIGHTING DISTRICT No. 1983-2 ENGINEER’S REPORT 4 The lines and dimensions of each lot or parcel within the District are those lines and dimensions shown on the maps of the Alameda County Assessor for the year when this Report was prepared. The Assessor’s maps and records are incorporated by reference herein and made a part of this Report. PART D: METHOD OF APPORTIONMENT OF ASSESSMENTS This part describes the method of apportionment of assessments, based upon each parcel’s land use classification within the District in proportion to the estimated special benefits to be received. PART E: ASSESSMENT ROLL This part contains an assessment of the estimated cost of the improvements apportioned to each benefited parcel of land within the District. The Assessment Roll is filed in the Office of the City Clerk of the City of Dublin and is incorporated in this Report. The list is keyed to the records of the Alameda County Assessor, which are incorporated herein by reference. 602 CITY OF DUBLIN FISCAL YEAR 2025-26 LANDSCAPE AND LIGHTING DISTRICT No. 1983-2 PLANS AND SPECIFICATIONS 5 PART A PLANS AND SPECIFICATIONS The District provides for the continued maintenance and servicing of the landscaping and irrigation improvements within the public right-of-way and public easement along Stagecoach Road between the limits of Amador Valley Boulevard and the northerly City Limit. In addition, the District also provides for the maintenance of the slopes, including landscaping and irrigation, within the public right-of-way for the slope areas along the rear of Lots 80 through 86, and 37 through 60 within Tract 4719. As generally defined in the 1972 Act, maintenance and servicing of the improvements may include one or any combination of the following: 1) The installation or planting of landscaping. The installation or construction of statuary, fountains, and other ornamental structures and facilities. 2) 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. 3) 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, 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; and g. Water for the irrigation of any landscaping, the operation of any fountains, or the maintenance of any other improvements. 4) 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; 603 CITY OF DUBLIN FISCAL YEAR 2025-26 LANDSCAPE AND LIGHTING DISTRICT No. 1983-2 PLANS AND SPECIFICATIONS 6 e. Any other expenses incidental to the construction, installation, or maintenance and servicing of the improvements; and f. Costs associated with any elections held for the approval of a new or increased assessment. Pursuant to the 1972 Act: "Maintain" or "maintenance" means the furnishing of services and materials for the ordinary and usual maintenance, operation, and servicing of any improvement, including repair, removal, or replacement of all or any part of any improvement. "Service" or "servicing" means the furnishing of electric current or energy, gas, or other illuminating agent for any public lighting facilities or for the lighting or operation of any other improvements. Drawings showing the specific locations of the improvements are on file in the City’s Public Works Department and are made a part of this report by reference. 604 CITY OF DUBLIN FISCAL YEAR 2025-26 LANDSCAPE AND LIGHTING DISTRICT No. 1983-2 ESTIMATE OF COSTS 7 PART B ESTIMATE OF COSTS All landscape and other eligible improvements within the District are maintained and serviced on a regular basis. The proposed cost estimate for the District is shown on a following page herein. This includes an estimate of the costs of utilities, operations, services, administration, and maintenance associated with the improvements, including all labor, personnel, equipment, materials, and administrative expenses. The summary also shows the estimated fund balance, and the projected reserve collection increase/(decrease) based upon the estimated expenditures and assessment revenue. Projected cost estimates are also shown for the next two (2) fiscal years. The following describes the general services and costs shown in the cost estimate. District Costs Maintenance Landscape – The cost of maintenance and repair of the landscaping and open space areas within the District. Utilities Water – The cost of furnishing water for maintenance of landscape and irrigation systems within the District. Utilities Electricity – The cost of electricity for maintenance of landscape, powering of irrigation systems, and entry lighting within the District. Miscellaneous Expenses – Costs that cannot easily be categorized into any of the other District Costs defined above. Legal Notices – The cost of legal notices includes costs associated with preparation and publishing of any, and all required legal notices associated with the District. District Administration – The costs of contracting with professionals to provide services specific to the annual levy administration, including preparation of the Engineer’s Report, resolutions, and levy submittal to the County. These fees can also include any additional administrative, legal, or engineering services specific to the District such as the cost to prepare and mail notices of the public meeting and hearing. Public Works Administration – The cost of public works administration includes costs derived by the City’s Public Works Department or other department in relation to the administration and management of the District. 605 CITY OF DUBLIN FISCAL YEAR 2025-26 LANDSCAPE AND LIGHTING DISTRICT No. 1983-2 ESTIMATE OF COSTS 8 County Collection Fee – The cost to the District for the County to collect assessments on the annual secured property tax bills. Alameda County charges 1.7% of the total levy amount. The table below shows the cost estimates for Fiscal Year 2025-26 and 2026-27. Capital Improvement Projects In addition to collecting funds annually for maintenance, funds are also allowed to be collected for capital improvement projects. Capital improvement projects generally include the repair and replacement of public improvements authorized to be maintained by the District. These funds are collected and often accumulated in a separate fund and are not considered to be a part of the regular maintenance of the improvements. District Revenues FY 2025-26 Cost Estimate Projected FY 2026-27 Cost Estimate1 Estimated Assessment Revenues $129,324 $131,911 Contributions from Other Revenue Sources $7,000 $7,000 Total Revenues:$136,324 $138,911 Estimated Expenditures Maintenance - Landscape (MCE)$69,165 $71,240 Utilities - Electricity $2,077 $2,181 Utilities - Water $23,100 $24,255 Miscellaneous Expenses $0 $0 Legal Notices $628 $647 District Administration $3,726 $3,838 Public Works Administration $0 $0 County Collection Fee $1,927 $1,985 Total Annual Expenditures:$100,623 $104,146 Fund Balance Information Beginning Balance - Projected July 1, 2025 $335,307 $371,008 FY 2025-26 Reserve Collection Increase/(Decrease)$35,701 $34,765 Ending Balance - Projected June 30, 2026 $371,008 $405,773 Recommended Operating Reserves $50,312 $52,073 Available Operating Reserves $50,312 $52,073 Available Capital Reserves $320,697 $353,700 1The Maximum Assessment Revenue for Fiscal Year (FY) 2026/27 was estimated to be equal to the FY 2025/26 Maximum Assessment Revenues and escalated by 2%. Table 2: Cost Estimate Table Landscape & Lighting District No. 1983-2 606 CITY OF DUBLIN FISCAL YEAR 2025-26 LANDSCAPE AND LIGHTING DISTRICT No. 1983-2 ESTIMATE OF COSTS 9 Following is a list of capital improvement projects the City plans to address utilizing District funds in the upcoming fiscal years and thereafter as funds allow. General Improvements: The City has identified the need for repairs to irrigation, which fall outside the scope of the regular maintenance budget for the District. Repairs will be addressed based upon need and available fund balance in the upcoming two-year cycle. 607 CITY OF DUBLIN FISCAL YEAR 2025-26 LANDSCAPE AND LIGHTING DISTRICT No. 1983-2 ASSESSMENT DIAGRAM 10 PART C ASSESSMENT DISTRICT DIAGRAM The boundaries of the District are shown herein. The lines and dimensions of each parcel within the District are those lines and dimensions shown on the maps of the Alameda County Assessor for the year in which this Report was prepared and are incorporated by reference herein and made part of this Report. A reduced copy of the Assessment Diagram is shown on the following page. 608 ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! !! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! !! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! City of DublinLandscape and Lighting District No. 1983-2Assessment Diagram S t a g e c o a c h R d Q u a rtz C ir T u r q u o is e S t Coral Wy Topaz Cir J a d e C ir A m a d o r V a lle y B lv d Village Pkwy Ir o n H o r s e R e g i o n a l T r a il ¯ 0 700 1,400350 Feet Legend ! !! !!LLAD 1983-2 Boundary City Limit Parcel Lines Parcels within LLAD 1983-2 609 CITY OF DUBLIN FISCAL YEAR 2025-26 LANDSCAPE AND LIGHTING DISTRICT No. 1983-2 METHOD OF APPORTIONMENT 12 PART D METHOD OF APPORTIONMENT OF ASSESSMENTS 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 Article XIIID Section 4: “No assessment shall be imposed on any parcel which exceeds the reasonable cost of the proportional special benefit conferred on that parcel. Only special benefits are assessable, and an agency shall separate the general benefits from the special benefits conferred on a parcel.” Benefit Analysis Each of the improvements have been carefully reviewed by the City and the corresponding assessments have been proportionately spread to each parcel based on special benefits received from the improvements as determined at the time the District was established. General Benefits – In reviewing each of the District improvements, the proximity of those improvements to both properties within the District and those outside the District, as well as the reasons for installing and constructing such improvements, it is evident that the improvements are solely the result of developing properties within the District and the ongoing maintenance and operation of these improvements will directly affect the properties within the District. Although the improvements include public areas, easements, rights-of-way, and other amenities available or visible to the public at large, the construction and installation of these improvements were only necessary for the development of properties within the District and were not required, nor necessarily desired by any properties or developments outside the District boundary and any public access or use of the improvements by others is incidental. Therefore, it has been 610 CITY OF DUBLIN FISCAL YEAR 2025-26 LANDSCAPE AND LIGHTING DISTRICT No. 1983-2 METHOD OF APPORTIONMENT 13 determined that the improvements and the ongoing maintenance, servicing and operation of those improvements provide no measurable general benefit to properties outside the District or to the public at large, but clearly provide distinct and special benefits to properties within the District. Special Benefits – The method of apportionment (method of assessment) established herein is based on the premise that each assessed parcel within the District receives special benefits from the improvements and the desirability of those properties enhanced by the presence of well-maintained landscaping near those properties. The special benefits associated with landscape improvements are specifically: 1) Enhanced desirability of properties through association with the improvements. 2) Improved aesthetic appeal of properties providing a positive representation of the area and properties. 3) Enhanced adaptation of the urban environment within the natural environment from adequate green space and landscaping. 4) Environmental enhancement through improved erosion resistance, dust and debris control, and fire prevention. 5) Increased sense of pride in ownership of property within the District resulting from well-maintained improvements associated with the properties. 6) Enhanced quality of life through well-maintained green space and landscaped areas. 7) Reduced criminal activity and property-related crimes (especially vandalism) against properties in the District through well-maintained surroundings and amenities including abatement of graffiti. 8) Enhanced environmental quality of the parcels by moderating temperatures, providing oxygenation, and attenuating noise. The preceding special benefits contribute to the aesthetic value and desirability of each of the assessed parcels within the District and thereby provide a special enhancement of the properties. Furthermore, it has been determined that the lack of funding to properly service and maintain the District improvements would have a negative impact on the properties within the District. 611 CITY OF DUBLIN FISCAL YEAR 2025-26 LANDSCAPE AND LIGHTING DISTRICT No. 1983-2 METHOD OF APPORTIONMENT 14 Non-Assessable Properties – Within the boundaries of the District, there are several types of properties that are considered to receive no special benefit from the District improvements and are therefore not assessed. These parcels include: 1) Publicly owned parcels that are reserved as public open space or are developed as City Parks for active recreation and are maintained and serviced by the District; 2) Publicly owned wetland parcels; 3) Certain public utility parcels; 4) Privately owned open space parcels; and 5) Privately owned "sliver" parcels that have resulted from a lot line adjustment with an adjacent larger parcel. The adjacent larger parcel, of which these "sliver" parcels are a part, are assessed at the residential rate. Assessment Methodology The special benefits received by each parcel within the District and each parcel’s proportional annual assessment are calculated as follows: • Sixty-one and six tenths’ percent (61.6%) spread equally to the 150 single family homes of Dublin Estates; and • Thirty-eight and four tenths’ percent (38.4%) spread equally among the 553 apartments/condominiums of Amador Lakes Complex. Maximum Assessment Rate It is recognized that the cost of maintaining the District improvements increases slightly every year because of inflation. In Fiscal Year 2003-04, the property owners approved a formula for increasing assessments for each future fiscal year to offset increases in costs due to inflation. The maximum assessment amount for each property type shall be increased each fiscal year in an amount equal to the annual percentage increase of the local San Francisco Oakland San Jose Area Consumer Price Index (“Index”) for “All Urban Wage Earners and Clerical Workers” which is applied to all costs except utilities (water and electricity), plus the actual percentage increase in utility costs (collectively, “Annual Escalation Factor”). In order to implement the District’s Annual Escalation Factor annually, two rates were developed based on the cost estimate that was prepared at the time the property owners approved the annual escalator. The first rate (the “CPI Rate”) was created to encompass the annual District cost increases except for utilities. The second rate (the “Utility Rate”) was created to encompass the annual utility cost increases. The Index is to be applied annually to the prior year’s maximum CPI Rate for each property type to pay for all costs except utilities. The maximum Utility Rate was established to pay for all utility costs for each property type and is to be increased annually by the percentage change in the budgeted amount for utilities as shown in the District’s 612 CITY OF DUBLIN FISCAL YEAR 2025-26 LANDSCAPE AND LIGHTING DISTRICT No. 1983-2 METHOD OF APPORTIONMENT 15 annual fiscal year Engineer’s Reports. The increase in utility costs shall be calculated by taking the upcoming fiscal year’s budgeted amount for utilities and subtracting the District’s previous highest yearly budgeted amount for utilities. This difference is used to calculate the annual increase in the Utility Rate for each property type. The combination of the maximum CPI Rate and maximum Utility Rate (collectively, “Maximum Assessment Rate”) shall equal the Maximum Assessment Rate for the upcoming fiscal year. Please see Table 3 for details regarding the Maximum Assessment Rate for Fiscal Year 2025-26. The timing of the annual percentage increase of the Index was changed beginning in 2018 and for each year thereafter for administrative purposes, to ensure the City is allowed the time necessary to have all annual documents prepared and approved by the City Council by June of each year, and to meet both County submittal and statutory requirements. Each fiscal year, the City shall identify the annual percentage difference in the Index between the most recent calendar year and that of the prior calendar year; more specifically, the annual percentage change used to escalate the prior year’s assessment rates for Fiscal Year 2025-26 was determined based on the difference using the annual amount for calendar years 2024 and 2023. Should the Bureau of Labor Statistics revise such Index or discontinue the preparation of such Index, the City shall use the revised index or comparable index as approved by the City Council for determining fluctuations in the cost of living. The following table shows the Maximum Assessment Rates allowable for Fiscal Year 2025-26. 613 CITY OF DUBLIN FISCAL YEAR 2025-26 LANDSCAPE AND LIGHTING DISTRICT No. 1983-2 METHOD OF APPORTIONMENT 16 If the City Council determines that an inflation adjustment is not required for a given fiscal year, the City Council may authorize the ensuing fiscal year’s assessment without applying the adjustment formula to the amount levied. If the cost estimate and assessments for the District require an increase greater than the adjustment set forth in the formula, then the proposed increase would be subject to approval by the District property owners. Each fiscal year, the maximum assessment rate shall increase at the maximum amount allowable regardless of whether the increase is levied to the parcels within the District. CPI for 2023 Calendar Year1 334.66 CPI for 2024 Calendar Year1 343.89 % Change in CPI - Increase 2.76% Fiscal Year 2024/25 Maximum Rate per SFR - CPI Rate $368.90 Fiscal Year 2024/25 Maximum Rate per MFR - CPI Rate $62.38 Fiscal Year 2025/26 Maximum Rate per SFR - CPI Rate $379.07 Fiscal Year 2025/26 Maximum Rate per MFR - CPI Rate $64.10 Prior Year Maximum Utility Budget2 $37,020 Utility Budget for FY 2025/26 $25,177 % Change in Utilities Rate - Increase3 0.00% Fiscal Year 2024/25 Maximum Rate per SFR - Utility Rate $152.03 Fiscal Year 2024/25 Maximum Rate per MFR - Utility Rate $25.71 Fiscal Year 2025/26 Maximum Rate per SFR - Utility Rate $152.03 Fiscal Year 2025/26 Maximum Rate per MFR - Utility Rate $25.71 Fiscal Year 2024/25 Maximum Assessment Rate per SFR $520.93 Fiscal Year 2024/25 Maximum Assessment Rate per MFR $88.08 Fiscal Year 2025/26 Maximum Assessment Rate per SFR4 $531.10 Fiscal Year 2025/26 Maximum Assessment Rate per MFR4 $89.81 1 CPI is based off of the All Urban Wage Earners and Clerical Workers. 2 The FY 2020/21 Budget Amount for Utilities was the previous highest amount budgeted for utility costs. 3 Equals the % difference between the FY 2024/25 and FY 2025/26 Maximum Utility Rate. If the Utility Budget does not increase, no increase will be realized. 4 Equals the FY 2025/26 Maximum CPI Rate + Maximum Utility Rate. TABLE 3: MAXIMUM ASSESSMENT RATE Landscape and Lighting District No. 1983-2 614 CITY OF DUBLIN FISCAL YEAR 2025-26 LANDSCAPE AND LIGHTING DISTRICT No. 1983-2 ASSESSMENT ROLL 17 PART E ASSESSMENT ROLL The proposed assessment and the amount of the assessment apportioned to each lot or parcel, as shown on the latest roll at the Assessor’s Office, are on file under separate cover with the City Clerk. Furthermore, the description of each lot or parcel is part of the records of the Assessor of the County of Alameda and those records are, by reference, part of this report. The assessments shown will be submitted to the County Auditor/Controller and included on the property tax roll for each parcel shown in the assessment roll for Fiscal Year 2025-26. Parcel identification, the lines and dimensions of each lot, parcel, and subdivision of land within the District, are inclusive of the parcels as shown on the Alameda County Assessor's Parcel Maps as they existed at the time of the passage of the Resolution of Intention, and shall include subsequent subdivisions, lot line adjustments or parcel changes therein. Reference is hereby made to the Alameda County Assessor’s maps for a detailed description of the lines and dimensions of each lot and parcel of land within the District. 615 Landscape and Lighting District No. 1986-1 Fiscal Year 2025-26 Final Engineer’s Report May 20, 2025 Attachment 4 616 CITY OF DUBLIN FISCAL YEAR 2025-26 LANDSCAPE AND LIGHTING DISTRICT No. 1986-1 TABLE OF CONTENTS i Table of Contents Page No. Certificate ......................................................................................... ii Section I - Introduction ..................................................................... 1 Section II – Engineer’s Report ......................................................... 3 Part A – Plans and Specifications ......................................... 5 Part B – Estimate of Costs .................................................... 6 Part C – Assessment District Diagram .................................. 9 Part D – Method of Apportionment of Assessments ............ 11 Part E - Assessment Roll .................................................... 16 617 CITY OF DUBLIN FISCAL YEAR 2025-26 LANDSCAPE AND LIGHTING DISTRICT No. 1986-1 CERTIFICATE ii ENGINEER'S REPORT CITY OF DUBLIN LANDSCAPE AND LIGHTING DISTRICT NO. 1986-1 FISCAL YEAR 2025-26 The undersigned, acting on behalf of Francisco & Associates respectfully submits the enclosed Engineer's Report as directed by the Dublin City Council pursuant to the provisions of Article XIIID, Section 4 of the California Constitution, provisions of the Landscaping and Lighting Act of 1972 and Section 22500 et al of the California Streets and Highways Code. The undersigned certifies that he is a Professional Engineer, registered in the State of California. Dated: May 5, 2025 By: Eduardo Espinoza, P.E. RCE # 83709 618 CITY OF DUBLIN FISCAL YEAR 2025-26 LANDSCAPE AND LIGHTING DISTRICT No. 1986-1 INTRODUCTION 1 SECTION I INTRODUCTION The City of Dublin (“City”) levies and collects special assessments on parcels within Landscape and Lighting District No. 1986-1 (“District”) to maintain the improvements within the Villages in the Willow Creek area. The assessments and method of apportionment described in this Report utilize commonly accepted assessment engineering practices and have been calculated and proportionately spread to each parcel based on the special benefits received as approved by the City Council at the time the District was formed. General Description of the District The District was initially formed in 1986 to provide a dedicated source of funding for the ongoing maintenance of landscaping, including fencing and sound walls, along the west side of Dougherty Road from Amador Valley Boulevard to the northerly City Limit, along Amador Valley Boulevard from Dougherty Road to Wildwood Road, along Wildwood Road and Fall Creek Road, and certain landscaped areas within the Ridgecreek single-family home development. Landscaping within the condominium and apartment developments is the responsibility of the homeowners' association(s) or property owner(s) for those individual developments. A reduced copy of the Assessment Diagram showing the exterior boundaries of the District is provided in Part C of this Report. Compliance with the California Constitution Assessments are levied annually within the District pursuant to the Landscape and Lighting Act of 1972, Part 2 of Division 15 of the California Streets and Highways Code (“1972 Act”). 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 (“Article XIIID”), which was enacted with the passage of Proposition 218 in November 1996. In Fiscal Year 2001-02, the assessments in the District were increased by 54% with the approval of property owners in compliance with the requirements of Proposition 218. The increase in the assessment rate was required as the reserve funds had become depleted and could no longer be used to offset utility and maintenance cost increases. The property owners also approved an escalation clause for future years that allows the assessment to increase according to the annual percentage change of the Consumer Price Index and the utility cost to increase according to the actual cost of utilities. 619 CITY OF DUBLIN FISCAL YEAR 2025-26 LANDSCAPE AND LIGHTING DISTRICT No. 1986-1 INTRODUCTION 2 Any future increase in the assessment rate in excess of the maximum allowable rate or substantial changes in the services provided would require the approval of the property owners subject to the assessment based upon a mailed ballot which would be sent to each property owner. Summary of District A summary of the assessments to be levied in Fiscal Year 2025-26 for each property type is shown in the table below. Property Type EDU Factor Single Family Residential (SFR)1.00 per Parcel $320.00 per Parcel Multi Family Residential (MFR)0.50 per Unit $160.00 per Unit Commercial 4.00 per Parcel $1,280.00 per Parcel Exempt, Cemeteries, Common Open Space 0.00 per Parcel $0.00 per Parcel Assessment Rate TABLE 1: SUMMARY OF PROPOSED ASSESSMENTS Landscape and Lighting District No. 1986-1 620 CITY OF DUBLIN FISCAL YEAR 2025-26 LANDSCAPE AND LIGHTING DISTRICT No. 1986-1 ENGINEER’S REPORT 3 SECTION II ENGINEER'S REPORT PREPARED PURSUANT TO THE PROVISIONS OF LANDSCAPING AND LIGHTING ACT OF 1972 SECTION 22500 THROUGH 22679 OF THE CALIFORNIA STREETS AND HIGHWAYS CODE CITY OF DUBLIN LANDSCAPE AND LIGHTING DISTRICT NO. 1986-1 FISCAL YEAR 2025-26 Pursuant to the Landscaping and Lighting Act of 1972 (Part 2 Division 15 of the Streets and Highways Code of the State of California, commencing with Section 22500), and in accordance with the Resolution of Intention, adopted by the City Council of the City of Dublin on April 15, 2025, I, Eduardo Espinoza, the duly appointed Engineer of Work, Assessment Engineer for the City of Dublin Landscape and Lighting District No. 1986-1 (the “District”) submit the following Report, consisting of Section I (Introduction), and this, Section II, which consists of five (5) parts as follows: PART A: PLANS AND SPECIFICATIONS This part describes the improvements maintained by the District. Plans and specifications for the improvements are on file in the Office of the Director of Public Works of the City of Dublin and are incorporated herein by reference. PART B: ESTIMATE OF COST This part contains an estimate of the cost of the proposed improvements to be maintained for Fiscal Year 2025-26, including incidental costs and expenses in connection therewith. The estimate is attached hereto and is on file in the Office of the Director of Public Works of the City of Dublin. PART C: ASSESSMENT DISTRICT DIAGRAM This part incorporates a Diagram of the District showing the exterior boundaries of the District, the boundaries of any zones within the District and the lines and dimensions of each lot or parcel of land within the District. This Diagram has been prepared by the Engineer of Work and is on file in the Office of the Director of Public Works of the City of Dublin. 621 CITY OF DUBLIN FISCAL YEAR 2025-26 LANDSCAPE AND LIGHTING DISTRICT No. 1986-1 ENGINEER’S REPORT 4 The lines and dimensions of each lot or parcel within the District are those lines and dimensions shown on the maps of the Alameda County Assessor for the year when this Report was prepared. The Assessor’s maps and records are incorporated by reference herein and made a part of this Report. PART D: METHOD OF APPORTIONMENT OF ASSESSMENTS This part describes the method of apportionment of assessments, based upon each parcel’s land use classification within the District in proportion to the estimated special benefits to be received. PART E: ASSESSMENT ROLL This part contains an assessment of the estimated cost of the improvements apportioned to each benefited parcel of land within the District. The Assessment Roll is filed in the Office of the City Clerk of the City of Dublin and is incorporated in this Report. The list is keyed to the records of the Alameda County Assessor, which are incorporated herein by reference. 622 CITY OF DUBLIN FISCAL YEAR 2025-26 LANDSCAPE AND LIGHTING DISTRICT No. 1986-1 PLANS AND SPECIFICATIONS 5 PART A PLANS AND SPECIFICATIONS The District provides for the continued maintenance and servicing of landscaping, including fencing and sound-walls within the public rights-of-way and within public easements within private streets, which provide special benefit to parcels and properties within the District. The specific improvements maintained by the District include: a. The median and roadside landscaping along the north side of Willow Creek Drive. b. Roadside landscaping along Shady Creek Drive within Lots 1, 2, 3, 4, 5, 6, 15, 16, 37, 38, and south of Lot 145, all within Tract 5511. c. Roadside landscaping, wall, fence, and pathway improvements along the west side of Dougherty Road, between Amador Valley Boulevard and the northerly City limit, and along the north side of Amador Valley Boulevard, between Dougherty Road and Wildwood Road. d. Roadside landscaping, fence, and pathway improvements on the west side of Wildwood Road. e. Roadside landscaping, fence, wall, and pathway improvements on the west side of Dougherty Road and the south side of Amador Valley Boulevard, adjacent to Lot 150. f. Roadside landscaping, fence, and pathway improvements on the west and north sides of Fall Creek Road. g. Roadside landscaping and emergency access surfacing at the north end of Crossridge Road within the street right-of-way. Pursuant to the 1972 Act: "Maintain" or "maintenance" means the furnishing of services and materials for the ordinary and usual maintenance, operation, and servicing of any improvement, including repair, removal, or replacement of all or any part of any improvement. "Service" or "servicing" means the furnishing of electric current or energy, gas, or other illuminating agent for any public lighting facilities or for the lighting or operation of any other improvements. Drawings showing the specific locations of the improvements are on file in the City’s Public Works Department and are made a part of this report by reference. 623 CITY OF DUBLIN FISCAL YEAR 2025-26 LANDSCAPE AND LIGHTING DISTRICT No. 1986-1 ESTIMATE OF COSTS 6 PART B ESTIMATE OF COSTS All landscaping and other eligible improvements within the District are maintained and serviced on a regular basis. The proposed cost estimate for the District is shown on a following page herein. This includes an estimate of the costs of utilities, operations, services, administration, and maintenance associated with the improvements, including all labor, personnel, equipment, materials, and administrative expenses. The summary also shows the estimated fund balance, and the projected reserve collection increase/(decrease) based upon the estimated expenditures and assessment revenue. Projected cost estimates are also shown for the next two (2) fiscal years. The following describes the general services and costs shown in the cost estimate. District Costs Maintenance Landscape – The cost of maintenance and repair of the landscaping and open space areas within the District. Utilities Water – The cost of furnishing water for maintenance of landscape and irrigation systems within the District. Utilities Electricity – The cost of electricity for maintenance of landscape and powering of irrigation systems within the District. Miscellaneous Expenses – Costs that cannot easily be categorized into any of the other District Costs defined above. Legal Notices – The cost of legal notices includes costs associated with preparation and publishing of any, and all required legal notices associated with the District. District Administration – The costs of contracting with professionals to provide services specific to the annual levy administration, including preparation of the Engineer’s Report, resolutions, and levy submittal to the County. These fees can also include any additional administrative, legal, or engineering services specific to the District such as the cost to prepare and mail notices of the public meeting and hearing. Public Works Administration – The cost of public works administration includes costs derived by the City’s Public Works Department or other department in relation to the administration and management of the District. County Collection Fee – The cost to the District for the County to collect assessments on the annual secured property tax bills. Alameda County charges 1.7% of the total levy amount. The following page shows the cost estimates for Fiscal Year 2025-26 and 2026-27. 624 CITY OF DUBLIN FISCAL YEAR 2025-26 LANDSCAPE AND LIGHTING DISTRICT No. 1986-1 ESTIMATE OF COSTS 7 Capital Improvement Projects In addition to collecting funds annually for maintenance, funds are also allowed to be collected for capital improvement projects. Capital improvement projects generally include the repair and replacement of public improvements authorized to be maintained by the District. These funds are collected and often accumulated in a separate fund and are not considered to be a part of the regular maintenance of the improvements. Following is a list of capital improvement projects the City plans to address utilizing District funds in the upcoming fiscal year and thereafter. General Improvements: The City has identified the need for additional plantings as well as sidewalk repairs, which fall outside of the regular maintenance budget for this District. Repairs will be addressed based upon need and available fund balance in the upcoming two-year cycle. District Revenues FY 2025-26 Cost Estimate Projected1 FY 2026-27 Cost Estimate Estimated Assessment Revenues $208,480 $212,650 Contributions from Other Revenue Sources $10,000 $10,000 Total Revenues:$218,480 $222,650 Estimated Expenditures Maintenance - Landscape (MCE Base Amount)$50,586 $52,104 Maintenance - Landscape (MCA Additional)$0 $0 Utilities - Electricity $2,625 $2,756 Utilities - Water $52,500 $55,125 Miscellaneous Expenses $0 $0 Legal Notices $628 $647 District Administration $3,726 $3,838 Public Works Administration $0 $0 County Collection Fee $3,115 $3,208 Total Annual Expenditures:$113,180 $117,678 Fund Balance Information Beginning Balance - Projected July 1, 2025 $521,848 $627,148 FY 2025-26 Reserve Collection Increase/(Decrease)$105,300 $104,972 Ending Balance - Projected June 30, 2026 $627,148 $732,120 Recommended Operating Reserves $56,590 $58,839 Available Operating Reserves $56,590 $58,839 Available Capital Reserves $570,558 $673,281 1The Maximum Assessment Revenue for Fiscal Year (FY) 2026/27 was estimated to be equal to the FY 2025/26 Maximum Assessment Revenues and escalated by 2%. Table 2: Cost Estimate Table Landscape & Lighting District No. 1986-1 625 CITY OF DUBLIN FISCAL YEAR 2025-26 LANDSCAPE AND LIGHTING DISTRICT No. 1986-1 ESTIMATE OF COSTS 8 Alamo Creek Park and Assessment District - Fence Replacement: The City has identified the need to remove, replace, and/or repair tubular steel fencing throughout the District and around and within Alamo Creek Park. The project’s costs associated with Alamo Creek Park fencing are not funded by the District, but are funded by the City’s General Fund. The funding needed for the project is currently estimated to be greater than $400,000. 626 CITY OF DUBLIN FISCAL YEAR 2025-26 LANDSCAPE AND LIGHTING DISTRICT No. 1986-1 ASSESSMENT DIAGRAM 9 PART C ASSESSMENT DISTRICT DIAGRAM The boundaries of the District are shown herein. The lines and dimensions of each parcel within the District are those lines and dimensions shown on the maps of the Alameda County Assessor for the year in which this Report was prepared and are incorporated by reference herein and made part of this Report. A reduced copy of the Assessment Diagram is shown on the following page. 627 City of DublinLandscape and Lighting District No. 1986-1Assessment Diagram W i l l o w C r e e k D r DOugherty Rd A m a d o r V a ll e y B l v d F a l l C r e e k R d ¯ 0 640 1,280320 Feet Legend ! !! !!LLAD 1986-1 Boundary City Limit Parcel Lines Parcels within LLAD 1986-1 628 CITY OF DUBLIN FISCAL YEAR 2025-26 LANDSCAPE AND LIGHTING DISTRICT No. 1986-1 METHOD OF APPORTIONMENT 11 PART D METHOD OF APPORTIONMENT OF ASSESSMENTS 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 Article XIIID Section 4: “No assessment shall be imposed on any parcel which exceeds the reasonable cost of the proportional special benefit conferred on that parcel. Only special benefits are assessable, and an agency shall separate the general benefits from the special benefits conferred on a parcel.” Benefit Analysis Each of the improvements have been carefully reviewed by the City and the corresponding assessments have been proportionately spread to each parcel based on special benefits received from the improvements as determined at the time the District was established. General Benefits – In reviewing each of the District improvements, the proximity of those improvements to both properties within the District and those outside the District, as well as the reasons for installing and constructing such improvements, it is evident that the improvements are solely the result of developing properties within the District, and the ongoing maintenance and operation of these improvements will directly affect the properties within the District. Although the improvements include public areas, easements, rights-of-way, and other amenities available or visible to the public at large, the construction and installation of these improvements were only necessary for the development of properties within the District and were not required, nor necessarily desired by any properties or developments outside the District boundary and any public access or use of the improvements by others is incidental. Therefore, it has been determined that the improvements and the ongoing maintenance, servicing and 629 CITY OF DUBLIN FISCAL YEAR 2025-26 LANDSCAPE AND LIGHTING DISTRICT No. 1986-1 METHOD OF APPORTIONMENT 12 operation of those improvements provide no measurable general benefit to properties outside the District or to the public at large, but clearly provide distinct and special benefits to properties within the District. Special Benefits – The method of apportionment (method of assessment) established herein is based on the premise that each assessed parcel within the District receives special benefits from the improvements and the desirability of those properties is enhanced by the presence of well-maintained landscaping near those properties. The special benefits associated with landscape improvements are specifically: 1) Enhanced desirability of properties through association with the improvements. 2) Improved aesthetic appeal of properties providing a positive representation of the area and properties. 3) Enhanced adaptation of the urban environment within the natural environment from adequate green space and landscaping. 4) Environmental enhancement through improved erosion resistance, dust and debris control, and fire prevention. 5) Increased sense of pride in ownership of property within the District resulting from well-maintained improvements associated with the properties. 6) Enhanced quality of life through well-maintained green space and landscaped areas. 7) Reduced criminal activity and property-related crimes (especially vandalism) against properties in the District through well-maintained surroundings and amenities including abatement of graffiti. 8) Enhanced environmental quality of the parcels by moderating temperatures, providing oxygenation, and attenuating noise. The preceding special benefits contribute to the aesthetic value and desirability of each of the assessed parcels within the District and thereby provide a special enhancement of the properties. Furthermore, it has been determined that the lack of funding to properly service and maintain the District improvements would have a negative impact on the properties within the District. Non-Assessable Properties – Within the boundaries of the District, there are several types of properties that are considered to receive no special benefit from the District improvements and are therefore not assessed. These parcels include: 1) Publicly owned parcels that are reserved as public open space or are developed as City parks for active recreation and are maintained and serviced by the District; 2) Publicly owned wetland parcels; 3) Certain public utility parcels; 4) Privately owned open space parcels; and 5) Privately owned "sliver" parcels that have resulted from a lot line adjustment with an adjacent larger parcel. 630 CITY OF DUBLIN FISCAL YEAR 2025-26 LANDSCAPE AND LIGHTING DISTRICT No. 1986-1 METHOD OF APPORTIONMENT 13 Assessment Methodology The special benefits received by each parcel within the District and each parcel’s proportional annual assessment are calculated on the basis of a formula that utilizes Equivalent Dwelling Units. The Equivalent Dwelling Unit (EDU) method of apportionment establishes a proportional benefit relationship between the various parcels within the District and the improvements maintained by the District. The typical single family residential parcel is assigned 1.00 EDU. EDUs are assigned to the other land uses based upon the property’s development status, and type of development (County of Alameda land use code) as shown in the table below. Single-Family Residential (SFR) – (County land use 1x) This land use identifies properties that are developed for single-family residential use and are assigned a factor of 1.00 EDU per parcel. This is the base value that all other land use types are compared and weighted against using EDUs. Multi-Family Residential – This land use identifies properties that are developed for multi- family use and are assigned a factor of 0.50 EDU per unit. Commercial – This land use identifies properties that are classified for commercial use and are assigned a factor of 4.00 EDU per parcel/lot. Common Open Space, Cemeteries & Other Exempt Property – This land use identifies properties that are exempt from assessment and are assigned 0.00 EDU. The following formulas are used to calculate each property’s assessment: Total Balance to Levy / Total EDUs = Levy per EDU (Rate) Parcel EDU x Levy per EDU = Parcel Levy Amount Property Type EDU Factor Single Family Residential (SFR)1.00 per Parcel Multi Family Residential (MFR)0.50 per Unit Commercial 4.00 per Parcel Exempt, Cemeteries, Common Open Space 0.00 per Parcel TABLE 3: ASSESSMENT METHODOLOGY Landscape and Lighting District No. 1986-1 631 CITY OF DUBLIN FISCAL YEAR 2025-26 LANDSCAPE AND LIGHTING DISTRICT No. 1986-1 METHOD OF APPORTIONMENT 14 Maximum Assessment Rate It is recognized that the cost of maintaining the District improvements increases slightly every year because of inflation. In Fiscal Year 2001-02, the property owners approved a formula for increasing assessments for each future fiscal year to offset increases in costs due to inflation. The maximum assessment amount for each property type shall be increased each fiscal year in an amount equal to the annual percentage increase of the local San Francisco- Oakland-San Jose Area Consumer Price Index (“Index”) for “All Urban Wage Earners and Clerical Workers” which is applied to all costs except utilities (water and electricity), plus the actual percentage increase in utility costs (collectively, “Annual Escalation Factor”). In order to implement the District’s Annual Escalation Factor annually, two rates were developed based on the cost estimate that was prepared at the time the property owners approved the annual escalator. The first rate (the “CPI Rate”) was created to encompass the annual District cost increases except for utilities. The second rate (the “Utility Rate”) was created to encompass the annual utility cost increases. The Index is to be applied annually to the prior year’s maximum CPI Rate for each property type to pay for all costs except utilities. The maximum Utility Rate was established to pay for all utility costs for each property type and is to be increased annually by the percentage change in the budgeted amount for utilities as shown in the District’s annual fiscal year Engineer’s Reports. The increase in utility costs shall be calculated by taking the upcoming fiscal year’s budgeted amount for utilities and subtracting the District’s previous highest yearly budgeted amount for utilities. This difference is used to calculate the annual increase in the Utility Rate for each property type. The combination of the maximum CPI Rate and maximum Utility Rate (collectively, “Maximum Assessment Rate”) shall equal the Maximum Assessment Rate for the upcoming fiscal year. Please see Table 3 for details regarding the Maximum Assessment Rate for Fiscal Year 2025-26. The timing of the annual percentage increase of the Index was changed beginning in 2018 and for each year thereafter for administrative purposes, to ensure the City is allowed the time necessary to have all annual documents prepared and approved by the City Council by June of each year, and to meet both County submittal and statutory requirements. Each fiscal year starting in 2018, the City shall identify the annual percentage difference in the Index between the most recent calendar year and that of the prior calendar year; more specifically, the annual percentage change used to escalate the prior year’s assessment rates for Fiscal Year 2025-26 was determined based on the difference using the annual amount for calendar years 2024 and 2023. Should the Bureau of Labor Statistics revise such Index or discontinue the preparation of such Index, the City shall use the revised index or comparable index as approved by the City Council for determining fluctuations in the cost of living. The following table shows the Maximum Assessment Rates allowable for Fiscal Year 2025-26. 632 CITY OF DUBLIN FISCAL YEAR 2025-26 LANDSCAPE AND LIGHTING DISTRICT No. 1986-1 METHOD OF APPORTIONMENT 15 If the City Council determines that an inflation adjustment is not required for a given fiscal year, the City Council may authorize the ensuing fiscal year’s assessment without applying the adjustment formula to the amount levied. If the cost estimate and assessments for the District require an increase greater than the adjustment set forth in the formula, then the proposed increase would be subject to approval by the District property owners. Each fiscal year, the maximum assessment rate shall increase at the maximum amount allowable regardless of whether the increase is levied to the parcels within the District. CPI for 2023 Calendar Year1 334.66 CPI for 2024 Calendar Year1 343.89 % Change in CPI - Increase 2.76% Fiscal Year 2024/25 Maximum Rate per EDU - CPI Rate $187.13 Fiscal Year 2025/26 Maximum Rate per EDU - CPI Rate $192.29 Prior Year Maximum Utility Budget2 $83,200 Utility Budget for FY 2025/26 $55,125 % Change in Utility Rate - Increase3 0.000% Fiscal Year 2024/25 Maximum Rate per EDU - Utility Rate $127.71 Fiscal Year 2025/26 Maximum Rate per EDU - Utility Rate $127.71 Fiscal Year 2024/25 Maximum Assessment Rate per EDU $314.83 Fiscal Year 2025/26 Maximum Assessment Rate per EDU4 $320.00 1 CPI is based off of the All Urban Wage Earners and Clerical Workers. 2 The Fiscal Year 2017/18 Budget Amount for Utilities was the previous highest amount budgeted for utility costs. 3 Equals the % difference between the Fiscal Year 2024/25 and FY 2025/26 Maximum Utility Rate. If the Utility Budget does not increase, no increase will be realized. 4 Equals the FY 2025/26 Maximum CPI Rate + Maximum Utility Rate. TABLE 4: MAXIMUM ASSESSMENT RATE Landscape and Lighting District No. 1986-1 633 CITY OF DUBLIN FISCAL YEAR 2025-26 LANDSCAPE AND LIGHTING DISTRICT No. 1986-1 ASSESSMENT ROLL 16 PART E ASSESSMENT ROLL The proposed assessment and the amount of the assessment apportioned to each lot or parcel, as shown on the latest roll at the Assessor’s Office, are on file under separate cover with the City Clerk. Furthermore, the description of each lot or parcel is part of the records of the Assessor of the County of Alameda and those records are, by reference, part of this report. The assessments shown will be submitted to the County Auditor/Controller and included on the property tax roll for each parcel shown in the assessment roll for Fiscal Year 2025-26. Parcel identification, the lines and dimensions of each lot, parcel, and subdivision of land within the District, are inclusive of the parcels as shown on the Alameda County Assessor's Parcel Maps as they existed at the time of the passage of the Resolution of Intention, and shall include subsequent subdivisions, lot line adjustments or parcel changes therein. Reference is hereby made to the Alameda County Assessor’s maps for a detailed description of the lines and dimensions of each lot and parcel of land within the District. 634 Landscape and Lighting District No. 1997-1 Fiscal Year 2025-26 Final Engineer’s Report May 20, 2025 Attachment 5 635 CITY OF DUBLIN FISCAL YEAR 2025-26 LANDSCAPE AND LIGHTING DISTRICT No. 1997-1 TABLE OF CONTENTS i Table of Contents Page No. Certificate ......................................................................................... ii Section I - Introduction ..................................................................... 1 Section II – Engineer’s Report ......................................................... 3 Part A – Plans and Specifications ......................................... 5 Part B – Estimate of Costs .................................................... 7 Part C – Assessment District Diagram ................................ 10 Part D – Method of Apportionment of Assessments ............ 12 Part E - Assessment Roll .................................................... 18 636 CITY OF DUBLIN FISCAL YEAR 2025-26 LANDSCAPE AND LIGHTING DISTRICT No. 1997-1 CERTIFICATE ii ENGINEER'S REPORT CITY OF DUBLIN LANDSCAPE AND LIGHTING DISTRICT NO. 1997-1 FISCAL YEAR 2025-26 The undersigned, acting on behalf of Francisco & Associates respectfully submits the enclosed Engineer's Report as directed by the Dublin City Council pursuant to the provisions of Article XIIID, Section 4 of the California Constitution, provisions of the Landscaping and Lighting Act of 1972 and Section 22500 et al of the California Streets and Highways Code. The undersigned certifies that he is a Professional Engineer, registered in the State of California. Dated: May 5, 2025 By: Eduardo Espinoza, P.E. RCE # 83709 637 CITY OF DUBLIN FISCAL YEAR 2025-26 LANDSCAPE AND LIGHTING DISTRICT No. 1997-1 INTRODUCTION 1 SECTION I INTRODUCTION The City of Dublin (“City”) levies and collects special assessments on parcels within the City of Dublin Landscape and Lighting District No. 1997-1 (“District”) to maintain the landscaping and irrigation improvements within the Santa Rita area. The assessments and method of apportionment described in this Report utilize commonly accepted assessment engineering practices and have been calculated and proportionately spread to each parcel based on the special benefits received as approved by the City Council at the time the District was formed. General Description of the District The District was formed to fund street landscape maintenance and utility costs for the Santa Rita development area, also known as Emerald Park. The total District area is approximately 422 developed acres bounded by Arnold Road on the west, Gleason Drive on the north, Tassajara Road on the east, and Interstate 580 on the south. A diagram of the District is included within this report. A reduced copy of the Assessment Diagram showing the exterior boundaries of the District is provided in Part C of this Report. Compliance with the California Constitution Assessments are levied annually within the District pursuant to the Landscape and Lighting Act of 1972, Part 2 of Division 15 of the California Streets and Highways Code (“1972 Act”). 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 (“Article XIIID”), which was enacted with the passage of Proposition 218 in November 1996. In accordance with the requirements of Proposition 218, the property owners approved a formula for increasing assessments in succeeding years that allows the maintenance cost to increase according to the Consumer Price Index and the utility cost to increase according to the actual cost of utilities. Any future increase in the assessment rate in excess of the maximum allowable rate or substantial changes in the services provided would require the approval of the property owners subject to the assessment based upon a mailed ballot which would be sent to each property owner pursuant to the provisions of the California Constitution Article XIIID. 638 CITY OF DUBLIN FISCAL YEAR 2025-26 LANDSCAPE AND LIGHTING DISTRICT No. 1997-1 INTRODUCTION 2 Summary of District A summary of the assessments to be levied in Fiscal Year 2025-26 for each property type is shown in the table below. Development/Property Type California Creekside Single ‐ Family Residential (SFR)$131.46 per Parcel California Brookside Multi ‐ Family Residential (MFR)$56.96 per Unit Summer Glen ‐ Richmond American (North) Lots $115.12 per Parcel Summer Glen ‐ Richmond American (South) Lots $126.68 per Parcel Summer Glen ‐ Kaufman & Broad Lots $176.30 per Parcel Summer Glen ‐ Pulte Lots $221.19 per Parcel Dublin Greene Tract 7084 Single Family Residential $139.25 per Parcel Dublin Greene Tract 7149 Single Family Residential $104.85 per Parcel Dublin Greene Tract 7149 Condominiums $54.65 per Unit Other Parcels Including Retail, Office, and Industrial1 $924.54 per Acre 1 Other Parcels includes all other land uses including commercial, retail, office, industrial, and all other parcels that do not fall into one of the developments/property types referenced above. TABLE 1: SUMMARY OF PROPOSED ASSESSMENTS Landscape and Lighting District No. 1997-1 Assessment Rate 639 CITY OF DUBLIN FISCAL YEAR 2025-26 LANDSCAPE AND LIGHTING DISTRICT No. 1997-1 ENGINEER’S REPORT 3 SECTION II ENGINEER'S REPORT PREPARED PURSUANT TO THE PROVISIONS OF LANDSCAPING AND LIGHTING ACT OF 1972 SECTION 22500 THROUGH 22679 OF THE CALIFORNIA STREETS AND HIGHWAYS CODE CITY OF DUBLIN LANDSCAPE AND LIGHTING DISTRICT NO. 1997-1 FISCAL YEAR 2025-26 Pursuant to the Landscaping and Lighting Act of 1972 (Part 2 Division 15 of the Streets and Highways Code of the State of California, commencing with Section 22500), and in accordance with the Resolution of Intention, adopted by the City Council of the City of Dublin on April 15, 2025, I, Eduardo Espinoza, the duly appointed Engineer of Work, Assessment Engineer for the City of Dublin Landscape and Lighting District No. 1997-1 (the “District”) submit the following Report, consisting of Section I (Introduction), and this, Section II (Engineer’s Report), which consists of five (5) parts as follows: PART A: PLANS AND SPECIFICATIONS This part describes the improvements maintained by the District. Plans and specifications for the improvements are on file in the Office of the Director of Public Works of the City of Dublin and are incorporated herein by reference. PART B: ESTIMATE OF COST This part contains an estimate of the cost of the proposed improvements to be maintained for Fiscal Year 2025-26, including incidental costs and expenses in connection therewith. The estimate is attached hereto and is on file in the Office of the Director of Public Works of the City of Dublin. PART C: ASSESSMENT DISTRICT DIAGRAM This part incorporates a Diagram of the District showing the exterior boundaries of the District, the boundaries of any zones within the District and the lines and dimensions of each lot or parcel of land within the District. This Diagram has been prepared by the Engineer of Work and is on file in the Office of the Director of Public Works of the City of Dublin. 640 CITY OF DUBLIN FISCAL YEAR 2025-26 LANDSCAPE AND LIGHTING DISTRICT No. 1997-1 ENGINEER’S REPORT 4 The lines and dimensions of each lot or parcel within the District are those lines and dimensions shown on the maps of the Alameda County Assessor for the year when this Report was prepared. The Assessor’s maps and records are incorporated by reference herein and made a part of this Report. PART D: METHOD OF APPORTIONMENT OF ASSESSMENTS This part describes the method of apportionment of assessments, based upon each parcel’s land use classification within the District in proportion to the estimated special benefits to be received. PART E: ASSESSMENT ROLL This part contains an assessment of the estimated cost of the improvements to be apportioned to each benefited parcel of land within the District. The Assessment Roll is filed in the Office of the City Clerk of the City of Dublin and is incorporated in this Report. The list is keyed to the records of the Alameda County Assessor, which are incorporated herein by reference. 641 CITY OF DUBLIN FISCAL YEAR 2025-26 LANDSCAPE AND LIGHTING DISTRICT No. 1997-1 PLANS AND SPECIFICATIONS 5 PART A PLANS AND SPECIFICATIONS The District provides for the continued maintenance and servicing of the landscaping and open space areas within the following areas: 1. Portions of the northerly and southerly street frontages for Dublin Boulevard, from Arnold Road to Tassajara Road. 2. The northerly and southerly street frontages for Central Parkway from Hacienda Drive to Tassajara Road, excluding the elementary school and Emerald Glen Park frontage landscaping. 3. The southerly street frontage for Gleason Drive, from Arnold Road to Tassajara Creek. 4. The easterly street frontage for Arnold Road, from Central Parkway to Gleason Drive. 5. The easterly street frontage for Hacienda Drive from Summer Glen Drive to Gleason Drive, and westerly street frontage for Hacienda Drive from Central Parkway to Gleason Drive. 6. Tassajara Creek and trail, from I-580 to the northerly property boundary of the Alameda County Surplus Property Authority property (APN 986-1-1-10). 7. Street median landscaping is not part of this District. As generally defined in the 1972 Act, maintenance and servicing of the improvements may include one or any combination of the following: 1. The installation or planting of landscaping. The installation or construction of statuary, fountains, and other ornamental structures and facilities. 2. 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, paving, or water, irrigation, drainage, or electrical facilities. 3. 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; 642 CITY OF DUBLIN FISCAL YEAR 2025-26 LANDSCAPE AND LIGHTING DISTRICT No. 1997-1 PLANS AND SPECIFICATIONS 6 f. Electric current or energy, gas, or other agent for the lighting or operation of any other improvements; and g. Water for the irrigation of any landscaping, the operation of any fountains, or the maintenance of any other improvements. 4. 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; and f. Costs associated with any elections held for the approval of a new or increased assessment. Pursuant to the 1972 Act: "Maintain" or "maintenance" means the furnishing of services and materials for the ordinary and usual maintenance, operation, and servicing of any improvement, including repair, removal, or replacement of all or any part of any improvement. "Service" or "servicing" means the furnishing of electric current or energy, gas, or other illuminating agent for any public lighting facilities or for the lighting or operation of any other improvements. Drawings showing the specific locations of the improvements are on file in the City’s Public Works Department and are made a part of this report by reference. 643 CITY OF DUBLIN FISCAL YEAR 2025-26 LANDSCAPE AND LIGHTING DISTRICT No. 1997-1 ESTIMATE OF COSTS 7 PART B ESTIMATE OF COSTS All landscaping and other eligible improvements within the District are maintained and serviced on a regular basis. The proposed cost estimate for the District is shown on a following page herein. This includes an estimate of the costs of utilities, operations, services, administration, and maintenance associated with the improvements, including all labor, personnel, equipment, materials, and administrative expenses. The summary also shows the estimated fund balance, and the projected reserve collection increase/(decrease) based upon the estimated expenditures and assessment revenue. Projected cost estimates are also shown for the next two (2) fiscal years. The following describes the general services and costs shown in the cost estimate. District Costs Maintenance Landscape – The cost of maintenance and repair of landscaping and open space areas. Utilities Water – The cost of furnishing water for maintenance of landscape and irrigation systems. Utilities Electricity – The cost of electricity for maintenance of landscape, powering of irrigation systems, and entry lighting within the District. Miscellaneous Expenses – Costs that cannot easily be categorized into any of the other District Costs defined above. Legal Notices – The cost of legal notices includes costs associated with preparation and publishing of any, and all required legal notices associated with the District. District Administration – The costs of contracting with professionals to provide services specific to the annual levy administration, including preparation of the Engineer’s Report, resolutions, and levy submittal to the County. These fees can also include any additional administrative, legal, or engineering services specific to the District such as the cost to prepare and mail notices of the public meeting and hearing. Public Works Administration – The cost of public works administration includes costs derived by the City’s Public Works Department or other department in relation to the administration and management of the District. County Collection Fee – The cost to the District for the County to collect assessments on the annual secured property tax bills. Alameda County charges 1.7% of the total levy amount. 644 CITY OF DUBLIN FISCAL YEAR 2025-26 LANDSCAPE AND LIGHTING DISTRICT No. 1997-1 ESTIMATE OF COSTS 8 The following page shows the cost estimates for Fiscal Year 2025-26 and 2026-27. District Revenues FY 2025-26 Cost Estimate Projected1 FY 2026-27 Cost Estimate Estimated Assessment Revenues $389,393 $397,181 Contributions from Other Revenue Sources $26,000 $26,000 Total Revenues:$415,393 $423,181 Estimated Expenditures Maintenance - Landscape (MCE Base Amount)$241,489 $248,734 Maintenance - Landscape (MCE Additional)$350,000 $0 Utilities - Electricity $1,087 $1,141 Utilities - Water $105,000 $110,250 EBRPD Annual Trail Maintenance Fee $17,600 $19,360 Legal Notices $628 $647 District Administration $3,726 $3,838 Public Works Administration $0 $0 County Collection Fee $7,649 $7,878 Total Annual Expenditures:$727,179 $391,848 Fund Balance Information Beginning Balance - Projected July 1, 2025 $1,221,303 $909,517 FY 2025-26 Reserve Collection Increase/(Decrease) ($311,786)$31,333 Ending Balance - Projected June 30, 2026 $909,517 $940,850 Recommended Operating Reserves $363,590 $195,924 Available Operating Reserves $363,590 $195,924 Available Capital Reserves $545,927 $744,926 1The Maximum Assessment Revenue for Fiscal Year (FY) 2026/27 was estimated to be equal to the FY 2025/26 Maximum Assessment Revenues and escalated by 2%. Table 2: Cost Estimate Table Landscape & Lighting District No. 1997-1 645 CITY OF DUBLIN FISCAL YEAR 2025-26 LANDSCAPE AND LIGHTING DISTRICT No. 1997-1 ESTIMATE OF COSTS 9 Capital Improvement Projects In addition to collecting funds annually for maintenance, funds are also allowed to be collected for capital improvement projects. Capital improvement projects generally include the repair and replacement of public improvements authorized to be maintained by the District. These funds are collected and often accumulated in a separate fund and are not considered to be a part of the regular maintenance of the improvements. Following is a list of capital improvement projects the City plans to address utilizing District funds in the upcoming fiscal year and thereafter. General Improvements: The City has identified the need for additional plantings and irrigation repairs, which fall outside the scope of the regular maintenance budget for the District. Efforts will be addressed based upon need and available fund balance in the upcoming two-year cycle. 646 CITY OF DUBLIN FISCAL YEAR 2025-26 LANDSCAPE AND LIGHTING DISTRICT No. 1997-1 ASSESSMENT DIAGRAM 10 PART C ASSESSMENT DISTRICT DIAGRAM The boundaries of the District are shown herein. The lines and dimensions of each parcel within the District are those lines and dimensions shown on the maps of the Alameda County Assessor for the year in which this Report was prepared and are incorporated by reference herein and made part of this Report. A reduced copy of the Assessment Diagram is shown on the following page. 647 City of DublinLandscape and Lighting District No. 1997-1Assessment Diagram !!!!!!!!!!!!!!!!!!! ! ! ! ! !!! ! ! ! ! ! ! ! ! !!!! ! ! ! ! !!!! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! !!!!!!!!!!!!!!!!!!!!!!! ! ! ! !!! ! !!!!!!!! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! Dublin Blvd Central Pkwy Hacienda Dr Tassajara Rd Arnold Rd Gleason Dr ¯600 0 600 1,200300 Feet Legend ! ! ! !LLAD 1997-1 Boundary City Limit Parcel Lines Parcels within LLAD 1997-1 648 CITY OF DUBLIN FISCAL YEAR 2025-26 LANDSCAPE AND LIGHTING DISTRICT No. 1997-1 METHOD OF APPORTIONMENT 12 PART D METHOD OF APPORTIONMENT OF ASSESSMENTS 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 Article XIIID Section 4: “No assessment shall be imposed on any parcel which exceeds the reasonable cost of the proportional special benefit conferred on that parcel. Only special benefits are assessable, and an agency shall separate the general benefits from the special benefits conferred on a parcel.” Benefit Analysis Each of the improvements have been carefully reviewed by the City and the corresponding assessments have been proportionately spread to each parcel based on special benefits received from the improvements as determined at the time the District was established. General Benefits – In reviewing each of the District improvements, the proximity of those improvements to both properties within the District and those outside the District, as well as the reasons for installing and constructing such improvements, it is evident that the improvements are solely the result of developing properties within the District and the ongoing maintenance and operation of these improvements will directly affect the properties within the District. Although the improvements include public areas, easements, rights-of-way, and other amenities available or visible to the public at large, the construction and installation of these improvements were only necessary for the development of properties within the District and were not required, nor necessarily desired by any properties or developments outside the District boundary and any public access or use of the improvements by others is incidental. Therefore, it has been 649 CITY OF DUBLIN FISCAL YEAR 2025-26 LANDSCAPE AND LIGHTING DISTRICT No. 1997-1 METHOD OF APPORTIONMENT 13 determined that the improvements and the ongoing maintenance, servicing and operation of those improvements provide no measurable general benefit to properties outside the District or to the public at large, but clearly provide distinct and special benefits to properties within the District. Special Benefits – The method of apportionment (method of assessment) established herein is based on the premise that each assessed parcel within the District receives special benefits from the improvements and the desirability of those properties enhanced by the presence of well–maintained landscaping in close proximity to those properties. The special benefits associated with landscape improvements are specifically: 1) Enhanced desirability of properties through association with the improvements. 2) Improved aesthetic appeal of properties providing a positive representation of the area and properties. 3) Enhanced adaptation of the urban environment within the natural environment from adequate green space and landscaping. 4) Environmental enhancement through improved erosion resistance, dust and debris control, and fire prevention. 5) Increased sense of pride in ownership of property within the District resulting from well-maintained improvements associated with the properties. 6) Enhanced quality of life through well-maintained green space and landscaped areas. 7) Reduced criminal activity and property-related crimes (especially vandalism) against properties in the District through well-maintained surroundings and amenities including abatement of graffiti. 8) Enhanced environmental quality of the parcels by moderating temperatures, providing oxygenation, and attenuating noise. The preceding special benefits contribute to the aesthetic value and desirability of each of the assessed parcels within the District and thereby provide a special enhancement of the properties. Furthermore, it has been determined that the lack of funding to properly service and maintain the District improvements would have a negative impact on the properties within the District. Non-Assessable Properties – Within the boundaries of the District, there are several types of properties that are considered to receive no special benefit from the District improvements and are therefore not assessed. These parcels include: 650 CITY OF DUBLIN FISCAL YEAR 2025-26 LANDSCAPE AND LIGHTING DISTRICT No. 1997-1 METHOD OF APPORTIONMENT 14 1) Publicly owned parcels that are reserved as public open space or are developed as City parks for active recreation and are maintained and serviced by the District; 2) Publicly owned wetland parcels; 3) Certain public utility parcels; 4) Privately owned open space parcels; and 5) Privately owned "sliver" parcels that have resulted from a lot line adjustment with an adjacent larger parcel. Assessment Methodology The initial Engineer’s Report provided for a maximum assessment of $710 per developed acre, based on a total of 389,400 square feet of street improvements and a total of 957,000 square feet of creek improvements and 440.08 acres of developed property anticipated at the time of formation for build-out of all property within the District. The cost of the improvements was divided equally among the total number of developed properties within the boundaries of the District on a per acre basis. “Developed acres” shall include property having a recorded final map or parcel map as of July 1st of each year. The following formulas are used to calculate each property’s assessment: 1. Cost of maintenance of installed improvements (“M”). 2. Total amount of developed acres (“A”). 3. The annual assessment for the developed acres for that year (“M”) shall be spread on a per-acre basis (“M” ÷ “A”) based on the following: a. Commercial, retail, office, industrial, and all other parcel classifications not referenced herein’ developed area, per acre basis. b. Single-family residential area, per acre basis. c. Multi-family residential area, per acre basis. 4. The single-family and multi-family residential area per acre assessment will be further spread on a per lot basis based on the number of lots on the final map, parcel map, or condominium map for each development. 5. If the initial assessment in any year would exceed $710 per acre, the amount in excess of $710 shall be assessed to the remaining undeveloped acres on a per acre basis, subject to the maximum developed acre amount. 6. The maximum developed acre assessment of $710 per year will be increased annually by the percentage increase in the San Francisco-Oakland-San Jose Area Consumer Price Index for “All Urban Consumers and Clerical Workers” (applies to all costs except water and electricity), plus any budgeted increase in the cost for water and electricity. 7. If the square footage cost of the improvements will be less than the amount set forth herein (after adjustment), the assessment shall be reduced proportionately to reflect the reduced cost of improvements in that year. 651 CITY OF DUBLIN FISCAL YEAR 2025-26 LANDSCAPE AND LIGHTING DISTRICT No. 1997-1 METHOD OF APPORTIONMENT 15 Rate Classifications Single and Multi-family residential subdivisions within the District will be assigned a rate on a per lot basis. To determine the assessment per lot, the number of acres within the subdivision will be divided by the number of lots within the subdivision. Commercial (including retail, office, and industrial uses, as well as apartment properties) are assessed based on the per acre figure of $930.96 multiplied by the number of acres per individual lot for Fiscal Year 2025-26. Maximum Assessment Rate It is recognized that the cost of maintaining the District improvements increases slightly every year because of inflation. At the time the District was formed, the property owners approved a formula for increasing assessments for each future fiscal year to offset increases in costs due to inflation. The maximum assessment amount for each development/property type shall be increased each fiscal year in an amount equal to the annual percentage increase of the local San Francisco-Oakland-San Jose Area Consumer Price Index (“Index”) for “All Urban Wage Earners and Clerical Workers” which is applied to all costs except utilities (water and electricity), plus the actual percentage increase in utility costs (collectively, “Annual Escalation Factor”). In order to implement the District’s Annual Escalation Factor annually, two rates were developed based on the cost estimate that was prepared at the time the property owners approved the annual escalator. The first rate (the “CPI Rate”) was created to encompass the annual District cost increases except for utilities. The second rate (the “Utility Rate”) was created to encompass the annual utility cost increases. The Index is to be applied annually to the prior year’s maximum CPI Rate for each development/property type to pay for all costs except utilities. The maximum Utility Rate was established to pay for all utility costs for each development/property type and is to be increased annually by the percentage change in the budgeted amount for utilities as shown in the annual District’s fiscal year Engineer’s Reports. The increase in utility costs shall be calculated by taking the upcoming fiscal year’s budgeted amount for utilities and subtracting the District’s previous highest yearly budgeted amount for utilities. This difference is used to calculate the annual increase in the Utility Rate for each development/property type. The combination of the maximum CPI Rate and maximum Utility Rate (collectively, “Maximum Assessment Rate”) shall equal the Maximum Assessment Rate for the upcoming fiscal year. Please see Table 3 for details regarding the Maximum Assessment Rate for Fiscal Year 2025-26. The timing of the annual percentage increase of the Index was changed beginning in 2018 and for each year thereafter for administrative purposes, to ensure the City is allowed the time necessary to have all annual documents prepared and approved by the 652 CITY OF DUBLIN FISCAL YEAR 2025-26 LANDSCAPE AND LIGHTING DISTRICT No. 1997-1 METHOD OF APPORTIONMENT 16 City Council by June of each year, and to meet both County submittal and statutory requirements. Each fiscal year starting in 2018, the City shall identify the annual percentage difference in the Index between the most recent calendar year and that of the prior calendar year; more specifically, the annual percentage change used to escalate the prior year’s assessment rates for Fiscal Year 2025-26 was determined based on the difference using the annual amount for calendar years 2024 and 2023. Should the Bureau of Labor Statistics revise such Index or discontinue the preparation of such Index, the City shall use the revised index or comparable index as approved by the City Council for determining fluctuations in the cost of living. The following table shows the Maximum Assessment Rates allowable for Fiscal Year 2025-26. CPI for 2023 Calendar Year1 334.662 CPI for 2024 Calendar Year1 343.886 % Change in CPI - Increase 2.76% Fiscal Year 2024/25 Maximum Rate per Acre - CPI Rate $1,438.45 Fiscal Year 2025/26 Maximum Rate per Acre - CPI Rate $1,478.10 Prior Year Maximum Utility Budget2 $122,616 Utility Budget for FY 2025/26 $106,087 % Change in Utilities Rate - Increase3 0.000% Fiscal Year 2024/25 Maximum Rate per Acre - Utility Rate $293.46 Fiscal Year 2025/26 Maximum Rate per Acre - Utility Rate $293.46 Fiscal Year 2024/25 Maximum Assessment Rate per Acre $1,731.91 Fiscal Year 2025/26 Maximum Assessment Rate per Acre4 $1,771.56 1 CPI is based off of the All Urban Wage Earners and Clerical Workers. 2 The Fiscal Year 2023/24 Budget Amount for Utilities was the previous highest amount budgeted for utility costs. 3 Equals the % difference between the Prior Year Utility Budget and the Current Year Utility Budget. If the Utility Budget does not increase, no increase will be realized. 4 Equals the Fiscal Year 2025/26 Maximum CPI Rate + Maximum Utility Rate. TABLE 3: MAXIMUM ASSESSMENT RATE Landscape and Lighting District No. 1997-1 653 CITY OF DUBLIN FISCAL YEAR 2025-26 LANDSCAPE AND LIGHTING DISTRICT No. 1997-1 METHOD OF APPORTIONMENT 17 If the City Council determines that an inflation adjustment is not required for a given fiscal year, the City Council may authorize the ensuing fiscal year’s assessment without applying the adjustment formula to the amount levied. If the cost estimate and assessments for the District require an increase greater than the adjustment set forth in the formula, then the proposed increase would be subject to approval by the District property owners. Each fiscal year, the maximum assessment rate shall increase at the maximum amount allowable regardless of whether the increase is levied to the parcels within the District. 654 CITY OF DUBLIN FISCAL YEAR 2025-26 LANDSCAPE AND LIGHTING DISTRICT No. 1997-1 ASSESSMENT ROLL 18 PART E ASSESSMENT ROLL The proposed assessment and the amount of the assessment apportioned to each lot or parcel, as shown on the latest roll at the Assessor’s Office, are on file under separate cover with the City Clerk. Furthermore, the description of each lot or parcel is part of the records of the Assessor of the County of Alameda and those records are, by reference, part of this report. The assessments shown will be submitted to the County Auditor/Controller and included on the property tax roll for each parcel shown in the assessment roll for Fiscal Year 2025-26. Parcel identification, the lines and dimensions of each lot, parcel, and subdivision of land within the District, are inclusive of the parcels as shown on the Alameda County Assessor's Parcel Maps as they existed at the time of the passage of the Resolution of Intention, and shall include subsequent subdivisions, lot line adjustments or parcel changes therein. Reference is hereby made to the Alameda County Assessor’s maps for a detailed description of the lines and dimensions of each lot and parcel of land within the District. 655 Street Lighting District No. 1999-1 Fiscal Year 2025-26 Final Engineer’s Report May 20, 2025 Attachment 6 656 CITY OF DUBLIN FISCAL YEAR 2025-26 STREET LIGHTING DISTRICT No. 1999-1 TABLE OF CONTENTS i Table of Contents Page No. Certificate ......................................................................................... ii Section I - Introduction ..................................................................... 1 Section II – Engineer’s Report ......................................................... 3 Part A – Plans and Specifications ......................................... 5 Part B – Estimate of Costs .................................................... 7 Part C – Assessment District Diagram ................................ 10 Part D – Method of Apportionment of Assessments ............ 12 Part E - Assessment Roll .................................................... 17 657 CITY OF DUBLIN FISCAL YEAR 2025-26 STREET LIGHTING DISTRICT No. 1999-1 CERTIFICATE ii ENGINEER'S REPORT CITY OF DUBLIN STREET LIGHTING MAINTENANCE DISTRICT NO. 1999-1 FISCAL YEAR 2025-26 The undersigned, acting on behalf of Francisco & Associates respectfully submits the enclosed Engineer's Report as directed by the Dublin City Council pursuant to the provisions of Article XIIID, Section 4 of the California Constitution, provisions of the Landscaping and Lighting Act of 1972 and Section 22500 et al of the California Streets and Highways Code. The undersigned certifies that he is a Professional Engineer, registered in the State of California. Dated: May 5, 2025 By: Eduardo Espinoza, P.E. RCE # 83709 658 CITY OF DUBLIN FISCAL YEAR 2025-26 STREET LIGHTING DISTRICT No. 1999-1 INTRODUCTION 1 SECTION I INTRODUCTION The City of Dublin (“City”) levies and collects special assessments on parcels within the City of Dublin Street Lighting Maintenance District No. 1999-1 (“District”) to maintain the public street lighting improvements within the District. The assessments and method of apportionment described in this Report utilize commonly accepted assessment engineering practices and have been calculated and proportionately spread to each parcel based on the special benefits received as approved by the City Council at the time the District was formed. General Description of the District The District was initially formed in 1999 to provide a dedicated source of funding for the ongoing maintenance of public street lighting improvements within the boundaries of the Dublin Ranch development (excluding the golf course). Tract 7067, which is the Clifden Parc development off Mountain Rise Place in the western hills of the City was annexed to the District in 2000, and Dublin Ranch Areas A and G were annexed in 2001. The remaining portions of Dublin Ranch, including areas B, C, F and H were annexed to the District in December 2005. Fallon Village (Tract 7586) was annexed to the District in 2007, and Jordan Ranch (Tract 8024, 8073 & 8074) was annexed to the District in 2011. Tract 8102, which is the Tassajara Hills Phase 1 development was annexed to the District in 2017. Tract 8563, which is the Francis Ranch development, was annexed to the District in 2023. One reason for the formation of the District was that a special decorative lighting fixture was designed and installed throughout the area to create a community element as part of the development. A Diagram showing the exterior boundaries of the District is provided within this Report. A reduced copy of the Assessment Diagram showing the exterior boundaries of the District is provided in Part C of this Report. Compliance with the California Constitution Assessments are levied annually within the District pursuant to the Landscape and Lighting Act of 1972, Part 2 of Division 15 of the California Streets and Highways Code (“1972 Act”). 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 (“Article XIIID”), which was enacted with the passage of Proposition 218 in November 1996. The formation of this District was initiated by petition from the developer, and the City has determined it is compliant with the substantive and procedural requirements of Proposition 218 and the 1972 Act. At the time the District was formed, the property owners agreed to the inclusion of a formula for increasing assessments for each fiscal year to offset increases due to inflation as described in the assessment methodology. 659 CITY OF DUBLIN FISCAL YEAR 2025-26 STREET LIGHTING DISTRICT No. 1999-1 INTRODUCTION 2 Any future increase in the assessment rate in excess of the maximum allowable rate or substantial changes in the services provided would require the approval of the property owners subject to the assessment based upon a mailed ballot which would be sent to each property owner. Summary of District A summary of the assessments to be levied in Fiscal Year 2025-26 for each property type is shown in the table below. Property Type EDU Factor Single Family Residential (SFR)1.00 per Parcel $47.80 per Parcel Commercial 5.50 per Acre $262.91 per Acre Exempt, Cemeteries, Common Open Space 0.00 per Parcel $0.00 per Parcel TABLE 1: SUMMARY OF PROPOSED ASSESSMENTS Street Lighting District No. 1999-1 Assessment Rate 660 CITY OF DUBLIN FISCAL YEAR 2025-26 STREET LIGHTING DISTRICT No. 1999-1 ENGINEER’S REPORT 3 SECTION II ENGINEER'S REPORT PREPARED PURSUANT TO THE PROVISIONS OF LANDSCAPING AND LIGHTING ACT OF 1972 SECTION 22500 THROUGH 22679 OF THE CALIFORNIA STREETS AND HIGHWAYS CODE CITY OF DUBLIN STREET LIGHTING MAINTENANCE DISTRICT NO. 1999-1 FISCAL YEAR 2025-26 Pursuant to the Landscaping and Lighting Act of 1972 (Part 2 Division 15 of the Streets and Highways Code of the State of California, commencing with Section 22500), and in accordance with the Resolution of Intention, adopted by the City Council of the City of Dublin on April 15, 2025, I, Eduardo Espinoza, the duly appointed Engineer of Work, Assessment Engineer for the City of Dublin Street Lighting Maintenance District No. 1999-1 (the “District”) submit the following Report, consisting of Section I (Introduction), and this Section II (Engineer’s Report), which consists of five (5) parts as follows: PART A: PLANS AND SPECIFICATIONS This part describes the improvements maintained by the District. Plans and specifications for the improvements are on file in the Office of the Director of Public Works of the City of Dublin and are incorporated herein by reference. PART B: ESTIMATE OF COST This part contains an estimate of the cost of the proposed improvements to be maintained for Fiscal Year 2025-26, including incidental costs and expenses in connection therewith. The estimate is attached hereto and is on file in the Office of the Director of Public Works of the City of Dublin. PART C: ASSESSMENT DISTRICT DIAGRAM This part incorporates a Diagram of the District showing the exterior boundaries of the District, the boundaries of any zones within the District and the lines and dimensions of each lot or parcel of land within the District. This Diagram has been prepared by the Engineer of Work and is on file in the Office of the Director of Public Works of the City of Dublin. 661 CITY OF DUBLIN FISCAL YEAR 2025-26 STREET LIGHTING DISTRICT No. 1999-1 ENGINEER’S REPORT 4 The lines and dimensions of each lot or parcel within the District are those lines and dimensions shown on the maps of the Alameda County Assessor for the year when this Report was prepared. The Assessor’s maps and records are incorporated by reference herein and made a part of this Report. PART D: METHOD OF APPORTIONMENT OF ASSESSMENTS This part describes the method of apportionment of assessments, based upon each parcel’s land use classification within the District in proportion to the estimated special benefits to be received. PART E: ASSESSMENT ROLL This part contains an assessment of the estimated cost of the improvements to be apportioned to each benefited parcel of land within the District. The Assessment Roll is filed in the Office of the City Clerk of the City of Dublin and is incorporated in this Report. The list is keyed to the records of the Alameda County Assessor, which are incorporated herein by reference. 662 CITY OF DUBLIN FISCAL YEAR 2025-26 STREET LIGHTING DISTRICT No. 1999-1 PLANS AND SPECIFICATIONS 5 PART A PLANS AND SPECIFICATIONS The District provides for the continued installation, maintenance, and servicing of street lighting improvements within the public rights-of-way and within public easements within private streets which provide special benefit to parcels and properties within the District. For the first several years after the formation of the District, this District did not incur a significant maintenance cost; however, as the streetlights age, the number of repairs are increasing. In addition, a portion of the funds collected from the annual assessments of the District are being set aside for future capital improvement project costs in a separate improvement fund referred to as a Capital Improvement Fund (CIF). The CIF was established for proposed improvements and expenditures that are greater than can be conveniently raised from a single annual assessment. Anticipated projects include LED conversions and pole painting. These funds are not considered part of the regular maintenance of the improvements or a part of the Operating Reserve Fund. In Fiscal Year 2012-13, 321 streetlights in the District were retrofitted with new light emitting diode (LED) fixtures. The total construction cost for these improvements was $283,800. As part of this retrofit, the district received a one–time rebate amount of $39,950 from Pacific Gas & Electric (PG&E). As generally defined in the 1972 Act, maintenance and servicing of the street lighting improvements may include one or any combination of the following: 1) The installation or construction of public lighting facilities, including, but not limited to streetlights and traffic signals. 2) 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, paving, or water, irrigation, drainage, or electrical facilities. 3) 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, paving, or water, irrigation, drainage, or electrical facilities; c) The cleaning, sandblasting, and painting of walls and other improvements to remove or cover graffiti; and d) Electric current or energy, gas, or other agent for the lighting or operation of any other improvements. 4) 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; 663 CITY OF DUBLIN FISCAL YEAR 2025-26 STREET LIGHTING DISTRICT No. 1999-1 PLANS AND SPECIFICATIONS 6 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; and f) Costs associated with any elections held for the approval of a new or increased assessment. Pursuant to the 1972 Act: "Maintain" or "maintenance" means the furnishing of services and materials for the ordinary and usual maintenance, operation, and servicing of any improvement, including repair, removal, or replacement of all or any part of any improvement. "Service" or "servicing" means the furnishing of electric current or energy, gas, or other illuminating agent for any public lighting facilities or for the lighting or operation of any other improvements. Drawings showing the specific locations of the improvements are on file in the City’s Public Works Department and are made a part of this report by reference. 664 CITY OF DUBLIN FISCAL YEAR 2025-26 STREET LIGHTING DISTRICT No. 1999-1 ESTIMATE OF COSTS 7 PART B ESTIMATE OF COSTS All public streetlights and other eligible improvements within the District are maintained and serviced on a regular basis. The proposed cost estimate for the District is shown on a following page herein. This includes an estimate of the costs of utilities, operations, services, administration, and maintenance associated with the improvements, including all labor, personnel, equipment, materials, and administrative expenses. The summary also shows the estimated fund balance, and the projected reserve collection increase/(decrease) based upon the estimated expenditures and assessment revenue. Projected cost estimates are also shown for the next two (2) fiscal years. The following describes the general services and costs shown in the cost estimate. District Costs Operating Supplies – The cost of supplies for ongoing maintenance and servicing of the street lighting improvements including street light repair parts and the labor associated with performing the repair work. In addition, a portion of this cost is set aside as a contingency amount for both large scheduled and unscheduled, but necessary repairs. Contract with Alameda County – The cost of street light maintenance provided by the County of Alameda based on the current fiscal year contract. California Street Light Association – The cost of Street Light Association dues based on relative number of lights within the District. Utilities Electricity – The cost of streetlight electrical energy use, including miscellaneous utility charges. Miscellaneous Expenses – Costs that cannot easily be categorized into any of the other District Costs defined above. Legal Notices – The cost of legal notices includes costs associated with preparation and publishing of any, and all required legal notices associated with the District. District Administration – The costs of contracting with professionals to provide services specific to the annual levy administration, including preparation of the Engineer’s Report, resolutions, and levy submittal to the County. These fees can also include any additional administrative, legal, or engineering services specific to the District, such as the cost to prepare and mail notices of the public meeting and hearing. Public Works Administration – The cost of public works administration includes costs derived by the City’s Public Works Department or other department in relation to the administration and management of the District. 665 CITY OF DUBLIN FISCAL YEAR 2025-26 STREET LIGHTING DISTRICT No. 1999-1 ESTIMATE OF COSTS 8 County Collection Fee – The cost to the District for the County to collect assessments on the annual secured property tax bills. Alameda County charges 1.7% of the total levy amount. The following table shows the cost estimates for Fiscal Year 2025-26 and 2026-27. District Revenues FY 2025-26 Cost Estimate Projected1 FY 2026-27 Cost Estimate Estimated Assessment Revenues $426,035 $434,555 Contributions from Other Revenue Sources $7,000 $7,000 Total Revenues:$433,035 $441,555 Estimated Expenditures Operating Supplies $30,000 $30,000 Contract with Alameda County $84,000 $88,200 California Street Light Association $484 $532 Utilities - Electricity $289,800 $304,290 Miscellaneous Expenses $0 $0 Legal Notices $628 $647 District Administration $4,244 $4,371 Public Works Administration $0 $0 County Collection Fee $6,447 $6,640 Total Annual Expenditures:$415,603 $434,680 Fund Balance Information Beginning Balance - Projected July 1, 2025 $504,592 $522,024 FY 2025-26 Reserve Collection Increase/(Decrease)$17,432 $6,875 Ending Balance - Projected June 30, 2026 $522,024 $528,899 Recommended Operating Reserves $207,802 $217,340 Available Operating Reserves $207,802 $217,340 Available Capital Reserves $314,222 $311,559 1The Maximum Assessment Revenue for Fiscal Year (FY) 2026/27 was estimated to be equal to the FY 2025/26 Maximum Assessment Revenues and escalated by 2%. Table 2: Cost Estimate Table Street Lighting District No. 1999-1 666 CITY OF DUBLIN FISCAL YEAR 2025-26 STREET LIGHTING DISTRICT No. 1999-1 ESTIMATE OF COSTS 9 Capital Improvement Projects In addition to collecting funds annually for maintenance, funds are also allowed to be collected for capital improvement projects. Capital improvement projects generally include the repair and replacement of public improvements authorized to be maintained by the District. These funds are collected and often accumulated in a separate fund and are not considered to be a part of the regular maintenance of the improvements. Citywide Energy Improvements: The City identified the need to upgrade streetlights to energy-efficient light emitting diode (LED) technology. The LED project is funded and underway, and no further funding from the District is needed. 667 CITY OF DUBLIN FISCAL YEAR 2025-26 STREET LIGHTING DISTRICT No. 1999-1 ASSESSMENT DIAGRAM 10 PART C ASSESSMENT DISTRICT DIAGRAM The boundaries of the District are shown herein. The lines and dimensions of each parcel within the District are those lines and dimensions shown on the maps of the Alameda County Assessor for the year in which this Report was prepared and are incorporated by reference herein and made part of this Report. A reduced copy of the Assessment Diagram is shown on the following page. 668 City of DublinStreet Lighting District No. 1999-1Assessment Diagram ¯ 0 2,000 4,0001,000 Feet 0 200 400 600100Feet Dublin Blvd Central Pkwy Fallon Rd Fallon Rd G l e a s o n D r Poitano Pkwy Legend ! !! !!LLAD 1999-1 Boundary City Limit Parcel Lines Parcels within LLAD 1999-1 Mountain Galway Ct I n s p i r a t i o n C i r C l i f d e n C t Rise P l Tract 7067 Tract 8102 669 CITY OF DUBLIN FISCAL YEAR 2025-26 STREET LIGHTING DISTRICT No. 1999-1 METHOD OF APPORTIONMENT 12 PART D METHOD OF APPORTIONMENT OF ASSESSMENTS 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 Article XIIID Section 4: “No assessment shall be imposed on any parcel which exceeds the reasonable cost of the proportional special benefit conferred on that parcel. Only special benefits are assessable, and an agency shall separate the general benefits from the special benefits conferred on a parcel.” Benefit Analysis Each of the improvements have been carefully reviewed by the City and the corresponding assessments have been proportionately spread to each parcel based on special benefits received from the improvements as determined at the time the District was established. General Benefits – In reviewing each of the District improvements, the proximity of those improvements to both properties within the District and those outside the District, as well as the reasons for installing and constructing such improvements, it is evident that the improvements are solely the result of developing properties within the District and the ongoing maintenance and operation of these improvements will directly affect the properties within the District. Although the improvements include public areas, easements, rights-of-way, and other amenities available or visible to the public at large, the construction and installation of these improvements were only necessary for the development of properties within the District and were not required, nor necessarily desired by any properties or developments outside the District boundary and any public access or use of the improvements by others is incidental. Therefore, it has been 670 CITY OF DUBLIN FISCAL YEAR 2025-26 STREET LIGHTING DISTRICT No. 1999-1 METHOD OF APPORTIONMENT 13 determined that the improvements and the ongoing maintenance, servicing and operation of those improvements provide no measurable general benefit to properties outside the District or to the public at large, but clearly provide distinct and special benefits to properties within the District. Special Benefits – The method of apportionment (method of assessment) established herein is based on the premise that each assessed parcel within the District receives special benefits from the improvements and the desirability and security of those properties is enhanced by the presence of public lighting in close proximity to those properties. The special benefits of street lighting and other public lighting facilities are for the convenience, safety, and security of property, improvements, and goods. Specifically: 1) Enhanced deterrence of crime and to aid police protection. 2) Increased nighttime safety on roads, streets, and public areas. 3) Improved ability of pedestrians and motorists to see. 4) Improved ingress and egress to property. 5) Reduced vandalism and other criminal acts and damage to improvements or property. 6) Improved traffic circulation and reduced nighttime accidents and personal property loss. The preceding special benefits contribute to the aesthetic value and desirability of each of the assessed parcels within the District and thereby provide a special enhancement of the properties. Furthermore, it has been determined that the lack of funding to properly service and maintain the District improvements would have a negative impact on the properties within the District. All the preceding special benefits contribute to a specific enhancement and desirability of each of the assessed parcels within the District. Non-Assessable Properties – Within the boundaries of the District, there are several types of properties that are considered to receive no special benefit from the District improvements and are therefore not assessed. These parcels include: 1) Publicly owned parcels that are reserved as public open space or are developed as City parks for active recreation and are maintained and serviced by the District; 2) Publicly owned wetland parcels; 3) Certain public utility parcels; 4) Privately owned open space parcels; and 5) Privately owned "sliver" parcels that have resulted from a lot line adjustment with an adjacent larger parcel. The adjacent larger parcel, of which these "sliver" parcels are a part, are assessed at the residential rate. 671 CITY OF DUBLIN FISCAL YEAR 2025-26 STREET LIGHTING DISTRICT No. 1999-1 METHOD OF APPORTIONMENT 14 Assessment Methodology The special benefits received by each parcel within the District and each parcel’s proportional annual assessment are calculated on the basis of a formula that utilizes Equivalent Dwelling Units (EDU). The EDU method of apportionment establishes a proportional benefit relationship between the various parcels within the District and the improvements maintained by the District. The typical single-family residential parcel is assigned 1.00 EDU since it represented more than 85% of the total parcels within the District. EDUs are assigned to the other land uses based upon the property’s development status, type of development (County of Alameda land use code) and property size as shown in the table below. Single-Family Residential (SFR) – (County land use 1x, 2x, 7x) This land use identifies properties that are developed for single-family residential use and are assigned a factor of 1.00 EDU per parcel. This is the base value that all other land use types are compared and weighted against (i.e., EDU). This land use classification may include, but is not limited to, lots or parcels identified as single-family residential homes, condominium, vacant residential land zoned for four units or less, planned development (tract or townhouse type), and modular/manufactured single-family residential units. Developed apartments are assigned a factor of 1.00 EDU per dwelling unit. Parcels with a vacant apartment land use are treated like commercial and assessed 5.50 EDU per acre. Commercial – (County land use 3x, 8x, 9x) This land use identifies properties that are considered improved for commercial use and are assigned a factor of 5.50 EDU per gross acre. This land use classification may include, but is not limited to, lots or parcels identified as car washes, commercial garages, automotive dealerships, parking lots, parking garages, service stations, funeral homes, nursing or boarding homes, hospitals, hotels/motels, banks, medical-dental, single and multi-story office buildings, bowling alleys, theaters, vacant commercial land, department stores, discount stores, restaurants, shopping centers, supermarkets, commercial or industrial condominium prior to sale of one unit, and miscellaneous commercial. In addition, institutional property, such as schools and other types of public property are identified within this category. Common Open Space – (County land use 0, 03-05, 65) This land use identifies properties that are exempt from assessment and are assigned 0.00 EDU. This land use classification may include, but is not limited to, lots or parcels identified as exempt public agencies, property leased or owned by public utilities, cemeteries, and planned development common areas. Property Type EDU Factor Single Family Residential (SFR)1.00 per Parcel Commercial 5.50 per Acre Exempt, Cemeteries, Common Open Space 0.00 per Parcel TABLE 3: ASSESSMENT METHODOLOGY Street Lighting District No. 1999-1 672 CITY OF DUBLIN FISCAL YEAR 2025-26 STREET LIGHTING DISTRICT No. 1999-1 METHOD OF APPORTIONMENT 15 The following formulas are used to calculate each property’s assessment: Total Balance to Levy / Total EDUs = Levy per EDU (Rate) Parcel EDU x Levy per EDU = Parcel Levy Amount Maximum Assessment Rate It is recognized that the cost of maintaining the District improvements increases slightly every year because of inflation. At the time the District was formed, the property owners approved a formula for increasing assessments for each future fiscal year to offset increases in costs due to inflation. The maximum assessment amount for each property type shall be increased each fiscal year in an amount equal to the annual percentage increase of the local San Francisco- Oakland-San Jose Area Consumer Price Index (“Index”) for “All Urban Wage Earners and Clerical Workers” which is applied to all costs except utilities (water and electricity), plus the actual percentage increase in utility costs (collectively, “Annual Escalation Factor”). In order to implement the District’s Annual Escalation Factor annually, two rates were developed based on the cost estimate that was prepared at the time the property owners approved the annual escalator. The first rate (the “CPI Rate”) was created to encompass the annual District cost increases except for utilities. The second rate (the “Utility Rate”) was created to encompass the annual utility cost increases. The Index is to be applied annually to the prior year’s maximum CPI Rate for each property type to pay for all costs except utilities. The maximum Utility Rate was established to pay for all utility costs for each property type and is to be increased annually by the percentage change in the budgeted amount for utilities as shown in the annual District’s fiscal year Engineer’s Reports. The increase in utility costs shall be calculated by taking the upcoming fiscal year’s budgeted amount for utilities and subtracting the District’s previous highest yearly budgeted amount for utilities. This difference is used to calculate the annual increase in the Utility Rate for each property type. The combination of the maximum CPI Rate and maximum Utility Rate (collectively, “Maximum Assessment Rate”) shall equal the Maximum Assessment Rate for the upcoming fiscal year. Please see Table 3 for details regarding the Maximum Assessment Rate for Fiscal Year 2025-26. The timing of the annual percentage increase of the Index was changed beginning in 2018 and for each year thereafter for administrative purposes, to ensure the City is allowed the time necessary to have all annual documents prepared and approved by the City Council by June of each year, and to meet both County submittal and statutory requirements. Each fiscal year starting in 2018, the City shall identify the annual percentage difference in the Index between the most recent calendar year and that of the prior calendar year; more specifically, the annual percentage change used to escalate the prior year’s assessment rates for Fiscal Year 2025-26 was determined based on the difference using the annual amount for calendar years 2024 and 2023. Should the 673 CITY OF DUBLIN FISCAL YEAR 2025-26 STREET LIGHTING DISTRICT No. 1999-1 METHOD OF APPORTIONMENT 16 Bureau of Labor Statistics revise such Index or discontinue the preparation of such Index, the City shall use the revised index or comparable index as approved by the City Council for determining fluctuations in the cost of living. The following table shows the Maximum Assessment Rates allowable for Fiscal Year 2025-26. If the City Council determines that an inflation adjustment is not required for a given fiscal year, the City Council may authorize the ensuing fiscal year’s assessment without applying the adjustment formula to the amount levied. If the cost estimate and assessments for the District require an increase greater than the adjustment set forth in the formula, then the proposed increase would be subject to approval by the District property owners. Each fiscal year, the maximum assessment rate shall increase at the maximum amount allowable regardless of whether the increase is levied to the parcels within the District. CPI for 2023 Calendar Year1 334.662 CPI for 2024 Calendar Year1 343.886 % Change in CPI - Increase 2.76% Fiscal Year 2024/25 Maximum Rate per EDU - CPI Rate $45.36 Fiscal Year 2025/26 Maximum Rate per EDU - CPI Rate $46.61 Prior Year Maximum Utility Budget2 $276,000 Utility Budget for FY 2025/26 $289,800 % Change in Utility Rate - Increase3 5.000% Fiscal Year 2024/25 Maximum Rate per EDU - Utility Rate $34.36 Fiscal Year 2025/26 Maximum Rate per EDU - Utility Rate $36.07 Fiscal Year 2024/25 Maximum Assessment Rate per EDU $79.71 Fiscal Year 2025/26 Maximum Assessment Rate per EDU4 $82.68 1 CPI is based off of the All Urban Wage Earners and Clerical Workers. 2 The Fiscal Year 2024/25 Budget Amount for Utilities was the previous highest amount budgeted for utility costs. 3 Equals the % difference between the Fiscal Year 2024/25 and FY 2025/26 Maximum Utility Rate. If the Utility Budget does not increase, no increase will be realized. 4 Equals the Fiscal Year 2025/26 Maximum CPI Rate + Maximum Utility Rate. TABLE 4: MAXIMUM ASSESSMENT RATE Street Lighting District No. 1999-1 674 CITY OF DUBLIN FISCAL YEAR 2025-26 STREET LIGHTING DISTRICT No. 1999-1 ASSESSMENT ROLL 17 PART E ASSESSMENT ROLL The proposed assessment and the amount of the assessment apportioned to each lot or parcel, as shown on the latest roll at the Assessor’s Office, are on file under separate cover with the City Clerk. Furthermore, the description of each lot or parcel is part of the records of the Assessor of the County of Alameda and those records are, by reference, made part of this report. The assessments shown will be submitted to the County Auditor/Controller and included on the property tax roll for each parcel shown in the assessment roll for Fiscal Year 2025-26. Parcel identification, the lines and dimensions of each lot, parcel, and subdivision of land within the District, are inclusive of the parcels as shown on the Alameda County Assessor's Parcel Maps as they existed at the time of the passage of the Resolution of Intention, and shall include subsequent subdivisions, lot line adjustments or parcel changes therein. Reference is hereby made to the Alameda County Assessor’s maps for a detailed description of the lines and dimensions of each lot and parcel of land within the District. 675 Assessment Districts Public Hearing May 20, 2025 676 Background Jan 14, 2025 Preparation of Annual Engineer’s Reports April 15, 2025 Preliminary Engineer’s Report and Public Hearing date set May 6, 2025 Public Notice posted at City Hall May 7, 2025 Postcards sent to property owners in 1983-2, 1986-1, and 1997-1. May 8, 2025 Public Notice and Engineer’s Report posted on website May 9, 2025 Public Notice published in The East Bay Times May 20, 2025 Public Hearing 677 Street Lighting Maintenance District No. 1983-1 Funds maintenance and servicing costs for public streetlights. Maximum assessments are capped since FY07-08: •Rates are between $9.67 to $116.04 per Property Type Projected Revenue = $327,670 Estimated Expenditures = ($439,545) Reserve Balance •Reduced to $450,946 No built-in cost escalator •Reserves will run out of funds by FY28-29 •City may need to subsidize funds in FY29-30 678 Landscape and Lighting District No. 1983-2 Maintains Tract 4719 roadway landscaping adjacent to Stagecoach Road. Maximum assessments increased by 1.95%: •$531.10 per Parcel for Single Family Residences •$89.81 per Unit for a Multi Family Residences Projected Revenue = $136,324 Estimated Expenditures = ($100,623) Reserve Balance •Increased to $371,008 679 Landscape and Lighting District No. 1986 -1 Maintains landscaping, fences, and sound walls west of Dougherty Road and north of Amador Valley Boulevard. Maximum assessments increased by 1.64%: •$320 per Single Family Residential Parcel •$160 per Multi Family Residential Unit •$1,280 per Commercial Parcel Projected Revenue = $218,480 Estimated Expenditures = ($113,180) Reserve Balance •Increased to $627,148 680 Landscape and Lighting District No. 1997-1 Funds street side landscape and utility costs for the Santa Rita development area. Maximum assessment increased by 2.28%: •Rates are between $56.96 to $221.19 per Property Type •$924.54 per acre for retail, office, and industrial parcels Projected Revenue = $415,393 Estimated Expenditures = ($727,179) •Includes $350,000 for Beautification along Central Parkway’s north and south planter strips Reserve Balance •Decreased to $909,517 681 Street Lighting District No. 1999-1 Funds maintenance of public street lighting improvements, including decorative light fixtures, in Dublin Ranch, Fallon Village, Jordan Ranch, and Clifden Park developments. Proposed assessments will increase by 15%: •$47.80 per Single Family Residential parcel •$262.91 per commercial acre Projected Revenue = $433,035 Estimated Expenses = ($415,603) Reserve Balance •Increased to $522,024 682 District and Assessment Summary 683 Expenditure Budget Summary Expenditures 1983-1 (Citywide) 1983-2 (Stagecoach) 1986-1 (Willow Creek) 1997-1 (Santa Rita) 1999-1 (Dublin Ranch) Electricity $308,879 $2,077 $2,625 $1,087 $289,800 Water N/A $23,100 $52,500 $105,000 N/A Maintenance Contracts $95,000 $69,165 $50,586 $591,489 $84,000 Supplies $20,000 N/A N/A N/A $30,000 Administrative $15,666 $6,281 $7,469 $29,603 $11,803 Totals:$439,545 $100,623 $113,180 $727,179 $415,603 684 District No. 1983-1 and Prop 218 Prop 218 Process: Establish the budget and revenue needed to provide the improvements and services. Perform a comprehensive benefit analysis •Determine the proposed assessment rates •Present the findings to City Council for approval Prepare the required Engineer’s Report •Present to City Council for preliminary approval •To authorize the mailing of notices and ballots to property owners Mail notices and ballots to property owners •Minimum of 45 days prior to public hearing. Hold public hearing, tabulate returned ballots, and determine if a majority protest exists. •If there is no majority protest, City Council can approve the proposed assessments 685 Next Steps Open the Public Hearing for all five Assessment Districts, take testimony, close the Public Hearing, and Deliberate August 2025 •Assessment rolls are filed with Alameda County Auditor/Controller Jan/Feb 2026 •Council directs preparation of FY 2026-27 Engineer’s Report April/May 2026 •Council considers Preliminary Engineer's Report and sets Public Hearing May/June 2026 •Council conducts Public Hearing, approves Engineer’s Report, and orders the levy of assessments. 686 Recommendation Adopt the Resolution for all five Districts: –Approving the Engineer’s Report –Confirming Diagram and Assessment –Ordering the Levy of Assessment Provide direction to staff regarding initiating the process to increase District 1983-1 assessments. 687