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HomeMy WebLinkAboutItem 8.1 Approve Engineer’s Reports; declare intent to form Street Lighting Assessment District 2026-1; levy FY 2026-27 assessments; set public hearing SLD 2026-1 and L&L Di Agenda Item 8.1 STAFF REPORT CITY COUNCIL Page 1 of 7 DATE: April 7, 2026 TO: Honorable Mayor and City Councilmembers FROM: Colleen Tribby, City Manager SUBJECT: Approval of Preliminary Engineer’s Reports, Declaring the City Council’s Intention to Form Street Lighting Assessment District 2026-1, Intention to Levy and Collect Assessments for Fiscal Year 2026 -27, and Scheduling a Public Hearing for Street Lighting Assessment District 2026-1 and Landscape and Lighting Districts 1983-2, 1986-1, and 1997-1 Prepared by: Brad Olson, Management Analyst II EXECUTIVE SUMMARY: The City Council will consider adopting resolutions declaring intention to form a new Street Lighting Assessment District (SLAD) in accordance with the Landscaping and Lighting Act of 1972, and approving the engineer’s preliminary reports, declaring intent to levy and collect assessments, and scheduling a public hearing date of June 16, 2026 for the new SLAD and for the City’s existing three Landscape and Lighting Districts. STAFF RECOMMENDATION: Adopt the Resolution Approving the Preliminary Engineer’s Report, Declaring Intent to Form Dublin Street Lighting Assessment District No. 2026-1 and to Levy and Collect Assessments, and Scheduling a Time and Place for Hearing Protests; and adopt the Resolution Approving the Preliminary Engineer’s Reports, Declaring Intent to Levy and Collect Assessments for Landscape and Lighting District 1983-2, Landscape and Lighting District 1986-1, and Landscape and Lighting District 1997-1, and Scheduling a Time and Place for Hearing Protests. FINANCIAL IMPACT: The cost of preparing the Engineer's Reports is included in the annual budget and is paid by each respective assessment district. A summary of the revenues, expenditures, and reserve balances of each assessment district is shown in Table 1. 237 Page 2 of 7 Table 1: Proposed Fiscal Year 2026-27 Assessment District Revenues, Expenditures, and Reserves District 1983-2 (Stagecoach) District 1986-1 (Willow Creek) District 1997-1 (Santa Rita) District 2026-1 (City Lighting) Projected Revenue $138,402 $221,296 $422,707 $1,257,000 Estimated Expenditures $115,371 $634,197 $392,826 $1,154,000 Operating Impact $23,031 ($412,901) $29,881 $103,000 Reserve Balances Estimated Beginning Balance1 $334,601 $989,335 $1,061,245 $1,385,280 (Use of) / Addition to Reserves $23,031 ($412,901) $29,881 $103,000 Ending Balance Fiscal Year 2026-27 $357,631 $576,434 $1,091,126 $1,488,280 1The Fund Balances shown in the table above represent amounts held for both operating reserves and capital replacement. DESCRIPTION: The Landscaping and Lighting Act of 1972 (Act) sets forth specific requirements for the annual assessment renewal process and for the establishment of a new assessment district. On March 3, 2026, City Council completed the first step by adopting Resolution 11-26, which initiated the formation of Street Lighting Assessment District 2026-1 (SLAD 2026-1) and directed the preparation of the required Engineer’s Report. The City Council also adopted Resolution 12-26, which directed the preparation of the required Engineer’s Report for the existing Landscape and Lighting Districts (LLDs) 1983-2, 1986-1, and 1997-1. The next step required by the Act is for the City Council to consider approval of the Fiscal Year 2026-27 Preliminary Engineer’s Reports, as described on the following pages. These Reports provide detailed information about each district, including boundary maps, and are provided in Attachments 5 through 8. The City Council must also set a public hearing date for protests prior to establishing the new lighting district and approving the levy of assessments in the new and existing districts. Staff proposes the public hearing be set for June 16, 2026 at 7:00 p.m. in the Peter W. Snyder Council Chamber at 100 Civic Plaza, Du blin, CA. 238 Page 3 of 7 New District - Street Lighting Assessment District 2026-1 Background On January 20, 2026, the City Council held a Study Session, received a report on the street lighting districts, and directed Staff to proceed with the process under Proposition 218 to establish a new single lighting district for the City. On March 3, 2026 , the City Council adopted Resolution 11-26 (Attachment 4), which initiated proceedings for the formation of SLAD 2026-1 to consolidate and replace Street Lighting Maintenance Districts (SLMDs) 1983 -1 and 1999-1. SLAD 2026-1 will fund the operation and maintenance of street lights throughout the entire City, excluding Camp Parks and properties within The Boulevard. This will allow for a single, updated, and uniform assessment methodology applied across both areas. It also strengthens the City’s compliance with Proposition 218 requirements and implements current best practices as it relates to assessments. Benefit Analysis for SLAD No. 2026-1 Proposition 218 requires a benefit analysis to be performed to distinguish the general benefits (to the public at large) from special benefits (to parcels). The results of the benefit analysis were presented in the Staff Report from March 3, 2026 (Attachment 3), where it was determined that the general benefit for street lighting is approximately 12 percent of the major roadway street lighting budget and approximately two percent of the local roadway budget. These amounts cannot be funded through the assessments for SLAD 2026 -1 and must instead be funded by alternative funding sources. Proposed Assessments for SLAD 2026-1 Reflecting the differing levels of special benefit, the proposed SLAD 2026-1 includes three assessment categories: properties adjacent to public streets with non-decorative street lighting; properties adjacent to public streets with decorative street lighting; and proper ties adjacent to private streets served by private street lighting. The proposed assessments are shown in Table 2. Parcels located along private streets, where street lighting improvements are owned and maintained by homeowners associations or other privat e entities, do not receive the special benefits associated with publicly maintained local street lighting improvements and therefore are not assessed for the local roadway street lighting component of SLAD 2026-1. 239 Page 4 of 7 Table 2: Dublin Street Lighting Assessment District (SLAD 2026-1) Scenario Major Roadway Street Lighting Local Roadway Street Lighting Proposed Fiscal Year2026-27 Property Adjacent to Non- Decorative Street Lighting $17.00 $18.00 $35.00 Property Adjacent to Decorative Street Lighting $17.00 $45.00 $62.00 Property Adjacent to Private Street Lighting $17.00 $0.00 $17.00 Next Steps Once the City Council adopts the resolutions approving the Engineer’s Reports, the next steps in the Proposition 218 process are as follows:  No Later than May 1, 2026: Notices and Ballots mailed to property owners for SLAD 2026-1.  May 7, 2026: Virtual Community Meeting at 7 pm.  June 16, 2026 (Council Meeting): Public Hearing for SLAD 2026 -1 and LLDs, Deadline to submit ballots for SLAD 2026-1, and adopt final resolution for LLDs to levy Fiscal Year 2026-27 assessments.  June 17, 2026: Tabulate SLAD 2026-1 ballots in a public setting.  July 21, 2026 (Council Meeting): Declaration of Ballot Tabulation for SLAD 2026 -1 and adopt final resolution approving SLAD 2026-1 if there is no majority protest or if there is a majority protest, hold a Public Hearing and adopt final resolution for SLMD 1983 -1 and SLMD 1999-1 to levy Fiscal Year 2026-27 assessments. Landscape and Lighting Districts (LLDs) LLD 1983-2 (Stagecoach Road) This District provides funds for the maintenance of certain landscape improvements in the Dublin Hills Estates and Amador Lakes developments along Stagecoach Road. The District's boundaries include all of Tract 4719 and cover the 150 -unit single-family Dublin Hills 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 total assessment is split between the single-family homes of Dublin Hills Estates (61.6 percent) and the Amador Lakes Apartments (38.4 percent). Details related to the budgeted expenditures can be found within the Fiscal Year 2026-27 Engineer’s Report. 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 240 Page 5 of 7 Fiscal Year 2026-27 is $539.64 per single family residence and $91.25 per multi-family residence. The assessments for Fiscal Year 2026-27 are proposed to be increased 1.61 percent over the prior year, as shown in Table 3. This is the maximum assessment allowed. Table 3: Stagecoach Road Assessments (LLD 1983-2) Property Type Current Fiscal Year 2025-26 Proposed Fiscal Year 2026-27 Annual Change Dublin Hills Estate - Single Family Homes $531.10 $539.64 $8.54 Amador Lakes - Apt/Condominiums $89.81 $91.25 $1.44 LLD 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 surrounding homes are apartment complexes, condominiums, and the 145-unit single family development (Ridgecreek). The work performed by this District includes litter pickup, maintenance of sound walls, landscaping, and tree maintenance 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. Tree maintenance is performed every 5 years, occurring next in Fiscal Year 2030-31. 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 City has identified the need to remove, replace, and/or repair tubular steel fencing throughout LLD 1986-1 and within Alamo Creek Park. The total project cost associated with the fencing improvements is estimated to be $1,650,000. Of this amount, the City will fund $400,000 from other available funding sources. The remaining $1,250,000 will initially be funded by the City and repaid by the District over an 11 -year period through LLD 1986-1 assessments. The repayment schedule is included in Appendix A of the Engineer’s Report and consists of an initial payment of $500,000 in Fiscal Year 2026-27, followed by annual payments of $75,000 for the subsequent 10 fiscal years. 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 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 2026- 27 is $324.33 per single family residence, $162.17 per multi-family residence, and $1,297.32 241 Page 6 of 7 for commercial property. The assessments for Fiscal Year 2026-27 are proposed to be increased 1.35 percent over the prior year as shown in Table 4. This is the maximum assessment allowed. Table 4: Villages at Willow Creek Assessments (LLD 1986-1) Property Type Current Fiscal Year 2025-26 Proposed Fiscal Year 2026-27 Annual Change Single Family Homes $320.00 $324.33 $4.33 Amador Lakes - Apt/Condominiums $160.00 $162.17 $2.16 Commercial $1,280.00 $1,297.32 $17.32 LLD 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, 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 base d 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 2026-27 is $1,804.84 per acre. The proposed assessments to be levied for Fiscal Year 2026-27 are to be increased by 1.88 percent over the prior year to $941.91 per acre, as shown in Table 5 below. This is approximately 52 percent of the maximum allowable assessment. Table 5: Santa Rita Area Assessments (LLD 1997-1) Property Type Current Fiscal Year 2025-26 Proposed Fiscal Year 2026-27 Annual Change California Creekside Single‐Family Residential (SFR) $131.46 $133.93 $2.47 California Brookside Multi‐Family Residential (MFR) $56.96 $58.03 $1.07 Summer Glen ‐ Richmond American (North) Lots $115.12 $117.28 $2.16 Summer Glen ‐ Richmond American (South) Lots $126.68 $129.06 $2.38 Summer Glen ‐ Kaufman & Broad Lots $176.30 $179.61 $3.31 Summer Glen ‐ Pulte Lots $221.19 $225.35 $4.16 242 Page 7 of 7 Dublin Greene Tract 7084 Single Family Residential $139.25 $141.87 $2.62 Dublin Greene Tract 7149 Single Family Residential $104.85 $106.82 $1.97 Dublin Greene Tract 7149 Condominiums $54.65 $55.68 $1.03 Other Parcels Including Retail, Office, and Industrial $924.54 $941.91 $17.37 STRATEGIC PLAN INITIATIVE: None. NOTICING REQUIREMENTS/PUBLIC OUTREACH: The City Council Agenda was posted. ATTACHMENTS: 1) Resolution Approving the Preliminary Engineer’s Report, Declaring Intent to Form Dublin Street Lighting Assessment District No. 2026-1 and to Levy and Collect Assessments, and Scheduling a Time and Place for Hearing Protests 2) Resolution Approving the Preliminary Engineer’s Reports, Declaring Intent to Levy and Collect Assessments for Landscape and Lighting District 1983-2, Landscape and Lighting District 1986-1, and Landscape and Lighting District 1997-1, and Scheduling a Time and Place for Hearing Protests 3) March 3, 2026 Staff Report (without attachments) 4) Resolution 11-26 - Initiating Formation of Dublin Street Lighting Assessment District 2026 -1 and Directing the Preparation of the Required Engineer’s Report Pursuant to the Landscaping and Lighting Act of 1972 and Section 4 of Article XIIID of the California Constitution 5) Preliminary Fiscal Year 2026-27 Engineer's Report for Street Lighting Assessment District 2026-1 6) Preliminary Fiscal Year 2026-27 Engineer's Report for Landscape and Lighting District 1983-2 7) Preliminary Fiscal Year 2026-27 Engineer's Report for Landscape and Lighting District 1986-1 8) Preliminary Fiscal Year 2026-27 Engineer's Report for Landscape and Lighting District 1997-1 243 Attachment 1 Reso. No. XX-26, Item X.X, Adopted XX/XX/2025 Page 1 of 3 RESOLUTION NO. XX – 26 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF DUBLIN APPROVING THE PRELIMINARY ENGINEER’S REPORT, DECLARING INTENT TO FORM DUBLIN STREET LIGHTING ASSESSMENT DISTRICT NO. 2026-1 AND TO LEVY AND COLLECT ASSESSMENTS, AND SCHEDULING A TIME AND PLACE FOR HEARING PROTESTS WHEREAS, the City Council is proposing the formation of an assessment district pursuant to the provisions of the Landscaping and Lighting Act of 1972 (commencing at Section 22500 of the California Streets and Highways Code), to replace existing Dublin Street Lighting Maintenance District (SLMD) 1983-1 and 1999-1; and WHEREAS, on March 3, 2026, the City Council adopted Resolution 11-26, designated the City Engineer, or their designee, as Engineer of Work and ordered said Engineer to initiate proceedings for the formation of Street Lighting Assessment District 2026-1 (SLAD 2026-1) to consolidate and replace SLMD 1983-1 and SLMD 1999-1 to provide long-term financial sustainability of the City’s public street lighting system, improve administrative efficiency, and provide a uniform assessment methodology across the City; and WHEREAS, by its Resolution 11-26, the City Council ordered the Engineer of Work to prepare and file a report in writing in accordance with Article 4 of the Landscaping and Lighting Act of 1972 (Act) and Section 4 of Article XIIID of the California Constitution (Proposition 218); and WHEREAS, it is the intent of the City Council to form SLAD 2026-1 and levy and collect assessments within SLAD 2026-1 for Fiscal Year 2026-27; and WHEREAS, said Engineer of Work has made and filed with the City Clerk a preliminary report in writing as called for in said Resolution and under and pursuant to said Act, and said report has been presented to this Council for consideration; and WHEREAS, the proposed maximum assessment rate for SLAD 2026-1 will be authorized to increase annually by 3% or by the annual change in the Consumer Price Index published by the Bureau of Labor and Statistics, whichever is greater, beginning in Fiscal Year 2027-28; and WHEREAS, the City Council has duly considered said report and finds that each and every part of said report is sufficient and that said report neither require s nor should be modified in any respect. NOW, THEREFORE, BE IT RESOLVED, DETERMINED, AND ORDERED, PURSUAN T TO CHAPTER 3 OF THE ACT, AS FOLLOWS: Section 1: That the Engineer's estimate of the itemized and total costs and expenses of the acquisition of improvements and maintaining said improvements and of the incidental expenses in connection therewith, as contained in said reports be, and each of them are he reby preliminarily approved and confirmed by the City Council. 244 Reso. No. XX-26, Item X.X, Adopted XX/XX/2026 Page 2 of 3 Section 2: That the diagrams showing the new assessment district, description of the improvements to be acquired and maintained, and the boundaries and dimensions of the respective lots and parcels of land within SLAD 2026-1, as contained in said report be, and it is hereby preliminarily approved and confirmed by the City Council. Section 3: That the assessment of the total amount of the cost and expenses of the proposed maintenance of said improvements be apportioned upon the several lots and parcels of land in SLAD 2026-1 in proportion to the estimated benefits to be received by such lots and parcels, respectively, from said maintenance, and of the expenses incidental thereto, as contained in said report be, and they are hereby preliminarily approved and confirmed by the City Council. Section 4: The City Council hereby declares that it is its intention to seek the levy of SLAD 2026- 1 pursuant to the Act, over and including the land within SLAD 2026-1 boundaries, and to levy and collect assessments on all such land to pay the annual costs of the improvements. The City Council finds that the public’s best interest requires such levy and collection. Section 5: The boundaries of SLAD 2026-1 are defined in the FY 2026-27 SLAD 2026-1 Engineer’s Report and are within the boundaries of the City of Dublin, within the County of Alameda, State of California. Section 6: The improvements for SLAD 2026-1 include operation, maintenance, acquisition, and servicing of public street lighting and appurtenant facilities benefiting properties within the boundaries of SLAD 2026-1. Services provided include all necessary service, operations, administration, and maintenance required to keep the improvements i n a satisfactory operating condition. Section 7: For Fiscal Year 2026-2027, the proposed assessments are outlined in the Engineer’s Report which details any changes or increases in the annual assessment. Section 8: The City Council authorizes the mailing of notices and ballots to all affected property owners within SLAD 2026-1 a minimum of 45 days prior to the public hearing in accordance with Proposition 218. Section 9: Notice is hereby given that a Public Hearing on SLAD 2026-1 will be held by the City Council on Tuesday, June 16, 2026, at 7:00 p.m. or as soon thereafter as feasible in the Peter W. Snyder Council Chamber, located at 100 Civic Plaza, Dublin. Section 10: On June 17, 2026, or as soon thereafter as possible, the ballots returned will be tabulated to determine if a majority protest exists. The results of the ballot tabulation will be reported to City Council at the next regular scheduled City Council meeting. Section 11: The City Council authorized and directs the City Clerk to give the n otice of public hearing required by the Act and Proposition 218. Section 12: The City Clerk is hereby authorized and directed to give notice of such hearing as provided by law. {Signatures on the following page} 245 Reso. No. XX-26, Item X.X, Adopted XX/XX/2026 Page 3 of 3 PASSED, APPROVED AND ADOPTED by the City Council of the City of Dublin, on this 7th day of April 2026 by the following vote: AYES: NOES: ABSENT: ABSTAIN: ______________________________ Mayor ATTEST: _________________________________ City Clerk 246 Attachment 2 Reso. No. XX-26, Item X.X, Adopted XX/XX/2026 Page 1 of 3 RESOLUTION NO. XX – 26 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF DUBLIN APPROVING THE PRELIMINARY ENGINEER’S REPORTS, DECLARING INTENT TO LEVY AND COLLECT ASSESSMENTS FOR LANDSCAPE AND LIGHTING DISTRICT 1983-2, LANDSCAPE AND LIGHTING DISTRICT 1986-1, AND LANDSCAPE AND LIGHTING DISTRICT 1997-1, AND SCHEDULING A TIME AND PLACE FOR HEARING PROTESTS WHEREAS, by its Resolution 12-26 directing preparation of annual reports for City of Dublin Landscape and Lighting Districts (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 (Ac t); and WHEREAS, said Engineer of Work has made and filed with the City Clerk preliminary reports in writing as called for in said Resolution and under and pursuant to said Act, which reports have been presented to this Council for consideration; and WHEREAS, the City Council has duly considered said reports and finds that each and every part of said reports is sufficient and that said reports neither require nor should be modified in any respect. NOW, THEREFORE, BE IT RESOLVED, DETERMINED, AND ORDERED, PURSUANT TO CHAPTER 3 OF THE ACT, AS FOLLOWS: Section 1: That the Engineer's estimate of the itemized and total costs and expenses of the acquisition of improvements and maintaining said improvements and of the incidental expenses in connection therewith, as contained in said reports be, and each of them are he reby preliminarily approved and confirmed by the City Council. Section 2: That the diagrams showing the assessment districts, description of the improvements to be acquired and maintained, and the boundaries and dimensions of the respective lots and parcels of land within said Districts, as contained in said reports be, and it is hereby preliminarily approved and confirmed by the City Council. Section 3: That the assessment of the total amount of the cost and expenses of the proposed maintenance of said improvements be apportioned upon the several lots and parcels of land in said Districts in proportion to the estimated benefits to be received by such lots and parcels, respectively, from said maintenance, and of the expenses incidental thereto, as containe d in said reports be, and they are hereby preliminarily approved and confirmed by the City Council. Section 4: The City Council hereby declares that it is its intention to seek the Annual Levy of the Districts pursuant to the Act, over and including the land within the District boundaries, and to levy and collect assessments on all such land to pay the annual costs of the improvements. The City Council finds that the public’s best interest requires such levy and collection. Section 5: The boundaries of the Districts are described as the boundaries previously defined in the formation and annexation documents of the Districts, within the boundaries of the City of Dublin, within the County of Alameda, State of California. 247 Reso. No. XX-26, Item X.X, Adopted XX/XX/2026 Page 2 of 3 Section 6: The improvements within the Districts may include operation, maintenance, acquisition, and servicing of landscaping and appurtenant facilities within the boundaries of the Districts. Services provided include all necessary services, operations, administration, and maintenance required to keep the improvements in a satisfactory operating condition. Section 7: For Fiscal Year 2026-2027, the proposed assessments are outlined in the Engineer’s Reports which details any changes or increases in the annual assessment. Section 8: The City Council hereby declares its intention to conduct a Public Hearing annually concerning the levy of assessments for the Districts in accordance with Chapter 3, Section 22626 of the Act. Section 9: The City Clerk is hereby directed to give notice of said hearing to all property owners in the Districts by causing the publishing of this Resolution once in a local newspaper published and circulated in the City, not less than ten (10) days before the date of the Public Hearing, and by posting a copy of this Resolution in official posting locations customarily used by the City Council for the posting of notices. Any interested person may file a written protest with the City Clerk prior to the conclusion of the Public Hearing, or, having previously filed a protest, may file a written withdrawal of that 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. Section 10: Notice is hereby given that a Public Hearing on Landscape and Lighting District 1983 - 2, Landscape and Lighting District 1986-1, and Landscape and Lighting District 1997-1, and these matters will be held by the City Council on Tuesday, June 16, 2026, at 7:00 p.m. or as soon thereafter as feasible in the Peter W. Snyder Council Chamber, located at 100 Civic Plaza, Dublin. Section 11: The City Clerk is hereby authorized and directed to give notice of such hearing as provided by law. {Signatures on the following page} 248 Reso. No. XX-26, Item X.X, Adopted XX/XX/2026 Page 3 of 3 PASSED, APPROVED AND ADOPTED by the City Council of the City of Dublin on this 7th day of April 2026, by the following vote: AYES: NOES: ABSENT: ABSTAIN: ______________________________ Mayor ATTEST: _________________________________ City Clerk 249 STAFF REPORT CITY COUNCIL Page 1 of 6 Agenda Item 8.3 DATE: March 3, 2026 TO: Honorable Mayor and City Councilmembers FROM: Colleen Tribby, City Manager SUBJECT: Resolution Initiating Formation of Street Lighting Assessment District 2026-1 and Directing the Preparation of the Required Engineer’s Report, and Resolution Directing Preparation of Annual Engineer’s Reports for Landscaping and Lighting Districts 1983-2, 1986-1, and 1997-1 Prepared by: Brad Olson, Management Analyst II EXECUTIVE SUMMARY: The City of Dublin currently has two Street Lighting Maintenance District (SLMDs) that fund the operation and maintenance of streetlights. The City also has three Landscaping and Lighting Districts (LLDs) that fund maintenance of landscape improvements. SLMDs 1983-1 and 1999-1 are proposed to be consolidated and replaced with a new Street Lighting Assessment District (SLAD) 2026-1. The formation of this new district, which will address the growing streetlighting operations and maintenance funding shortfall, requires notice and balloting proceedings pursuant to Article XIIID of the California Constitution and the Proposition 218 Right to Vote on Taxes Act. In accordance with Proposition 218, the City Council will consider adopting a resolution initiating the formation of SLAD 2026-1 and directing the preparation of the related Engineer’s Report. The City Council will also consider adopting a resolution directing the preparation of Engineer’s Reports for each of the City’s LLDs to levy and collect assessments on the property tax roll for Fiscal Year 2026-27. STAFF RECOMMENDATION: Adopt the Resolution Initiating Formation of Dublin Street Lighting Assessment District No. 2026- 1 and Directing the Preparation of the Required Engineer’s Report Pursuant to the Landscaping and Lighting Act of 1972 and Section 4 of Article XIIID of the California Constitution; and adopt the Resolution Directing the Preparation of the Annual Engineer’s Reports for Fiscal Year 2026-27 for Landscaping and Lighting Districts 1983-2, 1986-1, and 1997-1. Attachment 3 250 Page 2 of 6 FINANCIAL IMPACT: The cost of preparing the Engineer’s Reports and the Proposition 218 services is included in the Fiscal Year 2026-27 budget and is paid by each respective District. DESCRIPTION: This Staff Report proposes two actions for City Council consideration. The first is to authorize Staff to initiate formation proceedings of a new Street Lighting Assessment District (SLAD) No. 2026-1, which consolidates two existing Landscaping and Lighting Assessment Districts (LLDs) into one, and direct Staff to prepare the required Engineer’s Report for the new SLAD. The second is to direct Staff to prepare the Engineer’s Reports for the other three existing LLDs. Engineer’s Reports are prepared on an annual basis in advance of the new fiscal year and budget adoption. The City Council will review the final reports and consider ordering the levy of assessments during a public hearing. New District Formation Proceedings Background On May 20, 2025, the City Council approved the budgets of Dublin’s five LLDs for Fiscal Year 2025-26. During the meeting, Staff discussed the structural deficit existing in District 1983-1, the only one in the City that does not have a built-in annual escalator in its assessment. The City Council then directed Staff to initiate the process to increase the assessment for SLMD 1983-1. On November 4, 2025, the City Council approved an agreement with Francisco and Associates to assist Staff with evaluating options to address the funding shortfall in SLMD 1983-1, which included studying whether to consolidate SLMDs 1983-1 and 1999-1, the City’s only assessment districts specific to street lighting maintenance. On January 20, 2026, the City Council held a Study Session, received a report on the street lighting districts and directed Staff to proceed with the process under Proposition 218 to establish a new single district that replaces SLMDs 1983-1 and 1999-1, to fund the operation and maintenance of streetlights throughout the entire City, excluding Camp Parks and properties located within The Boulevard. This will allow for a single, updated, and more consistent assessment methodology applied across both areas. It also strengthens the City’s compliance with Proposition 218 requirements related to the proper accounting of general versus special benefit. The Staff Report from the January Study Session is included as Attachment 5. The following is a summary of the benefit analysis that was performed by Francisco & Associates and presented at the meeting. Benefit Analysis for SLAD No. 2026-1 As required by Proposition 218, a benefit analysis distinguishes general benefits to the public from special benefits to parcels. According to Francisco & Associates’ analysis, the general benefit for streetlighting along Dublin’s major roadways is attributed to pass-through traffic that 251 Page 3 of 6 originates outside the City limits and travels along major roadways to a destination outside the City, as identified through likely routes analyzed using mapping tools. Based on the route analysis, this general benefit is estimated at 12% of the major roadway streetlight budget. For local roadways, the general benefit is attributed to incidental traffic that does not directly benefit assessable parcels and is conservatively estimated at 2% of the local roadway budget. The total streetlighting budget attributable to general benefit to the public at large is estimated to be $86,860 annually in Fiscal Year 2026–27. This amount cannot be funded through the assessments for SLAD 2026-1 and must instead be funded by alternative funding sources. Streetlighting on major roadways provides a citywide special benefit by enhancing traffic circulation, accessibility, and overall community desirability. Non-decorative street lighting on local roadways improves neighborhood ingress and egress, pedestrian and vehicular safety, and localized accessibility. Decorative streetlighting further enhances curb appeal, neighborhood identity, and overall desirability, thereby providing additional special benefits to parcels located within those neighborhoods. Proposed Assessments for SLAD 2026-1 Reflecting these differing levels of special benefit described above, the proposed SLAD 2026-1 includes three assessment categories: properties adjacent to public streets with non-decorative streetlighting; properties adjacent to public streets with decorative streetlighting; and properties adjacent to private streets served by private streetlighting. The projected annual budget estimate for SLAD 2026-1 is $1,257,000 and includes: operation and maintenance costs of existing streetlights; anticipated costs for streetlights expected to be accepted by the City for operations and maintenance in the near future; and an annual reserve to fund future capital improvement and replacement of the City’s public street lighting system. Attachment 6 provides the estimated cost and proposed maximum assessments for SLAD 2026-1 along with the City’s contribution for general public benefit. Tables 1, 2, and 3 below compare the proposed maximum, current maximum, and actual assessments for each category. Table 1. Properties Adjacent to Public Streets with Non-Decorative Street Lighting Maximum Assessment Breakdown Amount Major Roadway Assessment Component $17.00 Non-Decorative Local Roadway Assessment Component $18.00 Total Proposed FY 2026-27 Maximum Assessment $35.00 Maximum Assessment under District 1983-1* $19.34 Total Change to Maximum Assessment +$15.66 *FY 2025-26 Actual Levied Assessment is $19.34 252 Page 4 of 6 Table 2. Properties Adjacent to Public Streets with Decorative Street Lighting Maximum Assessment Breakdown Amount Major Roadway Assessment Component $17.00 Decorative Local Roadway Assessment Component $45.00 Total Proposed FY 2026-27 Maximum Assessment $62.00 Current Maximum Assessment under SLMD No. 1999-1* $82.68 Total Change to Maximum Assessment -$20.68 *FY 2025-26 Actual Levied Assessment is $47.80 Table 3. Properties Adjacent to Public Streets with Private Street Lighting Maximum Assessment Breakdown Amount Major Roadway Assessment Component $17.00 Local Roadway Assessment Component $0.00 Total Proposed FY 2026-27 Maximum Assessment $17.00 Current Maximum Assessment* Varies Total Change to Maximum Assessment Varies *Varies depending if currently within District 1983-1 or District 1999-1 The maximum assessment rates for the Local Roadways Assessment Component shown in the tables above differ slightly from the preliminary information presented to the City Council at the Study Session on January 20, 2026. The adjustments are due to additional streetlights identified during a PG&E field audit that are anticipated to be turned over to the City for operations and maintenance, as well as updates to the parcel database based on best available data. To keep up with inflationary increases, the maximum assessment rates for SLAD 2026-1 are proposed to increase by 3% per year, or by the 12-month percentage change in the Consumer Price Index (CPI), as published by the U.S. Bureau of Labor Statistics, whichever is greater. The CPI is proposed because the Bureau of Labor Statistics calculates local indexes that reflect cost increases in a specific area. The CPI proposed for the escalator would be for All Urban Consumer/All Items/San Francisco-Oakland-San Jose. The City Council retains discretion to annually levy assessments at an amount below the maximum in any given fiscal year as part of the annual budget and levy approval process. Engineer’s Report for SLAD 2026-1 As previously discussed, the Landscape and Lighting Act of 1972 requires the City Council to direct the preparation of an Engineer’s Report to establish the annual maintenance assessments for the newly formed SLAD. The benefit analysis will be integrated into the preliminary Engineer’s Report. This report will be prepared for consideration and approval by the City Council in April 2026. Following approval of the Engineer’s Report, a public hearing will be scheduled for June 2026, and notices and ballots will be mailed to affected property owners. If a majority of the ballots returned, weighted according to the proposed assessment amounts, do not oppose the 253 Page 5 of 6 formation of SLAD 2026-1, the City Council may approve the levy of assessments beginning with the Fiscal Year 2026–27 property tax roll. Public Outreach for SLAD 2026-1 Public outreach efforts will begin following adoption of the Resolution of Initiation by the City Council this evening and will continue through the close of the Proposition 218 ballot period. The outreach program will include a dedicated informational webpage, frequently asked questions, social media outreach, tabling at community events, a virtual town hall meeting, and professional videography. Together, these efforts will provide clear, accessible information and multiple opportunities for property owners to learn about the proposal and participate in the process. Direction to Prepare Engineer’s Reports for the LLDs The City Council is also requested to direct the preparation of Engineer’s Reports to establish annual maintenance assessments in the City’s existing three LLDs further described below. Once prepared, the preliminary reports will be presented to the City Council for consideration and approval. Subsequently, the City Council will consider the final reports and consider ordering the levy of assessments during a future public hearing. Landscaping and Lighting District 1983-2 (Stagecoach Road) This District was formed with the initial assessment in the 1985-86 tax year. The District provides funds for the maintenance of certain landscape improvements along Stagecoach Road. The District's boundaries include all of Tract 4719 and cover the 150-unit single-family Dublin Hills Estates and the Amador Lakes apartments. Landscaping and Lighting District 1986-1 (Villages at Willow Creek) This District was formed with the initial assessment in the 1987-88 tax year. The District encompasses the Villages at Willow Creek development along Dougherty Road, north of Amador Valley Boulevard. The boundary includes apartment complexes, condominiums, and a 145-unit single family development (Ridgecreek). Landscaping and Lighting District 1997-1 (Santa Rita Area) This District was formed at the request of the Alameda County Surplus Property Authority and the initial assessment was levied in the 1997-98 tax year. 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. A draft resolution authorizing the preparation of the required Engineer's Reports for the three LLDs is included as Attachment 2. STRATEGIC PLAN INITIATIVE: None. 254 Page 6 of 6 NOTICING REQUIREMENTS/PUBLIC OUTREACH: The City Council Agenda was posted. ATTACHMENTS: 1) Resolution Initiating Formation of Dublin Street Lighting Assessment District 2026-1 and Directing the Preparation of the Required Engineer’s Report Pursuant to the Landscaping and Lighting Act of 1972 and Section 4 of Article XIIID of the California Constitution 2) Resolution Directing the Preparation of the Annual Engineer’s Reports for Fiscal Year 2026-27 for Landscaping and Lighting Districts 1983-2, 1986-1, and 1997-1 3) Map of Existing Street Lighting Maintenance Districts 4) Map of Existing Landscaping and Lighting Districts 5) City Council Staff Report dated January 20, 2026, without attachments 6) Dublin Street Lighting Assessment District No. 2026-1 Summary of Estimated Costs and Proposed Maximum Assessments 255 Reso. No. 11-26, Item 8.3, Adopted 03/03/2026 Page 1 of 2 RESOLUTION NO. 11 – 26 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF DUBLIN INITIATING FORMATION OF DUBLIN STREET LIGHTING ASSESSMENT DISTRICT 2026-1 AND DIRECTING THE PREPARATION OF THE REQUIRED ENGINEER’S REPORT PURSUANT TO THE LANDSCAPING AND LIGHTING ACT OF 1972 AND SECTION 4 OF ARTICLE XIIID OF THE CALIFORNIA CONSTITUTION WHEREAS, Dublin Street Lighting Maintenance District (SLMD) 1983-1 was established by the City Council on August 2, 1983. SLMD 1983-1 funds the maintenance and operation costs of public street lighting within its boundaries. The assessments authorized for this district do not include an annual escalator and are no longer sufficient to keep pace with expenditures; and WHEREAS, Dublin SLMD 1999-1 was established by the City Council on June 1, 1999, to fund the maintenance and operating costs of public street lighting within its boundaries. The City Council now desires to update the district’s assessment methodology to reflect current best practices; and WHEREAS, Dublin SLMD 1983-1 and SLMD 1999-1 account for all street lighting that is the responsibility of the City, other than the lighting provided by Community Facilities District (CFD) 2017-1; and WHEREAS, the City Council is proposing to consolidate and replace Dublin SLMD 1983-1 and SLMD 1999-1 with a single district named Dublin Street Lighting Assessment District (SLAD) 2026-1 (the District”) to provide long-term financial sustainability of the City’s public street lighting system, improve administrative efficiency, and provide a uniform assessment methodology across the City; and WHEREAS, Section 22585 of the Landscaping and Lighting Act of 1972 (the “Act”) requires the City Council to adopt a resolution initiating proceedings for the formation of SLAD 2026-1, describing the district and its improvements, specifying the distinctive designation of the proposed district, and ordering the District Engineer to prepare and file a report in accordance with Article 4 of the Act; and WHEREAS, the City of Dublin contracted with Francisco & Associates to serve as the District Engineer; and WHEREAS, the improvements for the District are generally described as the operation, maintenance, and servicing of street lighting that is the responsibility of the City; and WHEREAS, Section 4 of Article XIIID of the California Constitution outlines the procedures and requirements for imposing special assessments on properties within the district, stating that only parcels receiving a "special benefit" from district improvements can be assessed, and that the City must identify all such parcels and provide proper notice and ballots to property owners before holding a public hearing on the proposed assessments for the district; and WHEREAS, the City shall not impose assessments for the District if there is a majority protest. A majority protest exists if, upon the conclusion of the public hearing, ballots submitted in opposition to the District assessments exceed the ballots submitted in favor of the District assessments. In tabulating the ballots, the ballots shall be weighted according to the proportional financial obligation of the affected property; and Docusign Envelope ID: A24A2013-9BDE-49B4-AA48-377FD60CD9DE Attachment 4 256 Reso. No. 11-26, Item 8.3, Adopted 03/03/2026 Page 2 of 2 WHEREAS, the City intends to continuing levying assessments for SLMD 1983-1 and SLMD 1999-1 if there is a majority protest opposing the District assessments. NOW, THEREFORE, BE IT RESOLVED, the Dublin City Council hereby initiates proceedings for the formation of SLAD 2026-1 and directs the District Engineer to prepare and file a report in accordance with Article 4 of the Act and Section 4 of Article XIIID of the California Constitution. PASSED, APPROVED AND ADOPTED BY the City Council of the City of Dublin, on this 3rd day of March 2026, by the following vote: AYES: Councilmembers Josey, McCorriston, Qaadri and Mayor Hu NOES: ABSENT: Councilmember Morada ABSTAIN: Mayor ATTEST: City Clerk Docusign Envelope ID: A24A2013-9BDE-49B4-AA48-377FD60CD9DE 257 Street Lighting Assessment District No. 2026-1 Fiscal Year 2026-27 Engineer’s Report April 7, 2026 Attachment 5 258 DUBLIN STREET LIGHTING FISCAL YEAR 2026-27 ASSESSMENT DISTRICT NO. 2026-1 TABLE OF CONTENTS i TABLE OF CONTENTS Page No. Signatures ....................................................................................................................... ii Section I – Introduction .................................................................................................... 1 Section II – Engineer’s Report ......................................................................................... 3 Part A – Plans and Specifications ................................................................................. 5 Part B – Estimate of Cost ............................................................................................. 8 Part C – Assessment District Diagram ....................................................................... 10 Part D – Method of Apportionment of Assessment ..................................................... 12 Part E – Assessment Roll ........................................................................................... 21 Appendix A – Benefit Diagram ..................................................................................... A-1 259 DUBLIN STREET LIGHTING FISCAL YEAR 2026-27 ASSESSMENT DISTRICT NO. 2026-1 SIGNATURES ii ENGINEER’S REPORT CITY OF DUBLIN DUBLIN STREET LIGHTING ASSESSMENT DISTRICT NO. 2026-1 FISCAL YEAR 2026-27 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: March 19, 2026 By: Eduardo Espinoza, P.E. RCE # 83709 260 DUBLIN STREET LIGHTING SECTION I ASSESSMENT DISTRICT NO. 2026-1 INTRODUCTION 1 SECTION I INTRODUCTION BACKGROUND INFORMATION On November 5, 1996, California voters approved Proposition 218, entitled the “Right to Vote on Taxes Act,” which added Articles XIIIC and XIIID to the California Constitution. Proposition 218 established new procedural requirements for the formation and administration of assessment districts, including requirements related to the identification of special benefit, separation of general benefit to the public at large and special benefit, and property owner balloting procedures for new or increased assessments. The City of Dublin (“City”) currently has three special financing districts that provide funding for the maintenance and servicing of the City’s street lighting system. Street Lighting Maintenance District No. 1983-1 (“SLMD No. 1983-1”) was formed in 1983, prior to the passage of Proposition 218, and includes all parcels within the City except for Camp Parks, Dublin Ranch, Clifden Parc, Fallon Village, Jordan Ranch, Tassajara Hills, Francis Ranch, Dublin Centre, and the Boulevard developments. Street Lighting Maintenance District No. 1999-1 (“SLMD No. 1999-1”) was formed in 1999 and includes parcels within the Dublin Ranch, Clifden Parc, Fallon Village, Jordan Ranch, Tassajara Hills, Francis Ranch, and Dublin Centre developments. Community Facilities District No. 2017-1 (“CFD No. 2017-1”) was formed in 2017 and includes parcels within the Boulevard development. The maximum assessment rates for SLMD No. 1983-1 are not authorized to increase, and annual assessment revenues are not keeping pace with inflationary increases in maintenance and servicing costs. As a result, the City is currently drawing on the remaining fund balance for SLMD No. 1983-1 to maintain the existing level of service. Based on current projections, the fund balance is expected to be depleted, and the City’s General Fund will need to begin subsidizing the operating deficit starting in Fiscal Year 2027-28. On May 20, 2025, City staff presented information to the City Council regarding the structural funding deficit for SLMD No. 1983-1. On November 4, 2025, the City Council directed City staff to evaluate funding alternatives, including analyzing the potential consolidation of SLMD Nos. 1983-1 and 1999-1. On January 20, 2026, the City Council held a Study Session, received a report regarding the City’s street lighting districts, and directed staff to proceed with the process under Proposition 218 to establish Dublin Street Lighting Assessment District No. 2026-1 (the “District”) that would replace SLMD Nos. 1983-1 and 1999-1. The District will fund the operation, maintenance, and servicing of public streetlights in the City, excluding Camp Parks and properties located within the Boulevard development. The formation of the District will establish a uniform assessment methodology for the allocation of special benefits associated with the operation, maintenance, and servicing of public street lighting improvements in accordance with the requirements of Proposition 218. 261 DUBLIN STREET LIGHTING SECTION I ASSESSMENT DISTRICT NO. 2026-1 INTRODUCTION 2 The District will include an annual assessment escalator allowing the maximum assessment rate to increase each year by three percent (3%) or the annual change in the Consumer Price Index (CPI) as published by the Bureau of Labor Statistics, whichever is greater. This adjustment is intended to help keep pace with inflationary increases in operations, maintenance, and costs for repairs and future capital improvements. PROPOSED DISTRICT FORMATION AND ADMINISTRATION PROCEDURE The Landscaping and Lighting Act of 1972 (the “Act”) and Article XIIID, Section 4 of the California Constitution adopted by Proposition 218 require the formation of a Landscaping and Lighting Assessment District be supported by a detailed engineer’s report prepared by a registered professional engineer certified by the State of California. On March 3, 2026, the City Council adopted Resolution No. 11-26 initiating formation of the District and ordering preparation of the Engineer’s Report for Fiscal Year 2026-27. As required by the Act, this Engineer’s Report (“Report”) describes the improvements to be constructed, operated, maintained, and serviced by the District for Fiscal Year 2026- 27, provides an estimate of cost for the District, and lists the proposed assessments to be levied upon each assessable lot or parcel within the District. Notices and ballots will be mailed to all property owners subject to the proposed assessment pursuant to Proposition 218. The City Council will hold a public hearing on June 16, 2026 to provide an opportunity for any interested person to be heard, declare the balloting period closed, and continue the item to the July 21, 2026 City Council meeting so ballots can be tabulated in a public setting on June 17, 2026. Results from the ballot tabulation will be declared at the July 21, 2026 City Council meeting. If property owners are in favor of formation of the District, the City Council may adopt a resolution forming the District and confirming the levy of assessments as originally proposed or as modified. Following the adoption of this resolution, the final Assessor’s Roll will be prepared and filed with the Alameda County Auditor’s Office, to be included on the Fiscal Year 2026-27 property tax roll. Payment of the assessment for each parcel will be made in the same manner and at the same time as payments are made for property taxes. All funds collected through the assessment must be placed in a special fund and can only be used for the purposes stated within this Report. 262 DUBLIN STREET LIGHTING SECTION II ASSESSMENT DISTRICT NO. 2026-1 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 DUBLIN STREET LIGHTING ASSESSMENT DISTRICT NO. 2026-1 FISCAL YEAR 2026-27 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 Initiation, being Resolution 11-26, adopted by the City Council of the City of Dublin on March 3, 2026, I, Ed Espinoza, the duly appointed Engineer of Work, Assessment Engineer for the Dublin Street Lighting Assessment District No. 2026-1 (“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 benefiting properties in the District. Plans and specifications for the improvements are as set forth on the list thereof, attached hereto, and are on file in the Office of the City Clerk 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 for Fiscal Year 2026-27, including incidental costs and expenses in connection therewith. The estimate is as set forth on the lists thereof, attached hereto, and is on file in the Office of the City Clerk 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 City Clerk of the City of Dublin. 263 DUBLIN STREET LIGHTING SECTION II ASSESSMENT DISTRICT NO. 2026-1 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 parcel classification of land within the District in proportion to the estimated special benefits to be received. PART E: ASSESSMENT ROLL This part contains an assessment based on the estimated cost of the improvements conferred on each benefited lot or 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. 264 DUBLIN STREET LIGHTING SECTION II ASSESSMENT DISTRICT NO. 2026-1 PART A 5 PART A PLANS AND SPECIFICATIONS The improvements and services authorized by the provisions of the Act, that may be applicable to the District may include one or more of the following definitions: • “Improvement” means one or any combination of the following: o The installation or planting of landscaping. o The installation or construction of statuary, fountains, and other ornamental structures and facilities. o The installation or construction of public lighting facilities, including, but not limited to, traffic signals. o The installation or construction of any facilities which are appurtenant to any of the forgoing, or which are necessary or convenient for the maintenance or servicing thereof, including, but not limited to, grading, clearing, removal of debris, the installation or construction of curbs, gutters, walls, sidewalks, or paving, or water, irrigation, drainage, or electrical facilities. o The installation of park or recreational improvements, including, but not limited to all the following:  Land preparation, such as grading, leveling, cutting and filling, sod, landscaping, irrigation systems, sidewalks, and drainage.  Lights, playground equipment, play courts, and public restrooms. o The maintenance or servicing, or both, of any of the forgoing, and of any improvements authorized below. o The acquisition of land for park, recreational, or open space purposes. o The acquisition of any existing improvement otherwise authorized herein. o The acquisition or construction of any community center, municipal auditorium or hall, or similar public facility for the indoor presentation of performances, shows, stage productions, fairs, conventions, exhibitions, pageants, meetings, parties, or other group events, activities, or functions, whether those events, activities, or functions are public or private. • “Incidental expenses” include all the following: o The costs of preparation of the report, including plans, specifications, estimates, diagram, and assessment. o The costs of printing, advertising, and giving of published, posted, and mailed notices. o Compensation payable to the county for collection of assessments. o Compensation of any engineer or attorney employed to render services in proceedings pursuant to this part. o Any other expenses incidental to the construction, installation, or maintenance and servicing of improvements. o Any expenses incidental to the construction, installation, or maintenance and servicing of the improvements. o Any expenses incidental to the issuance of bonds or notes. 265 DUBLIN STREET LIGHTING SECTION II ASSESSMENT DISTRICT NO. 2026-1 PART A 6 o Costs associated with any elections held for the approval of a new or increased assessment. • “Landscaping” means trees, shrubs, grass, or other ornamental vegetation. • “Maintain” or “maintenance” means the furnishing of services and materials for the ordinary and usual maintenance, operation, and services of any improvement, including: o Repair, removal or replacement of all or any part of any improvement. o Providing for the life, growth, health, and beauty of landscaping, including cultivation, irrigation, trimming, spraying, fertilizing, or treating for disease or injury. o The removal of trimmings, rubbish, debris, and other solid waste. o The cleaning, sandblasting, and painting of walls and other improvements to remove or cover graffiti. • “Public lighting facilities” means all works or improvements used or useful for the lighting of any public places, including ornamental standards, luminaries, poles, supports, tunnels, manholes, vaults, conduits, pipes, wires, conductors, guys, stubs, platforms, braces, transformers, insulators, contacts, switches, capacitors, meters, communication circuits, appliances, attachments, and appurtenances. • “Service” or “servicing” means the furnishing of: o Electric current or energy, gas, or other illuminating agent for any public lighting facilities or for the lighting or operation of any other improvements. o Water for the irrigation of any landscaping, the operation of any fountains, or the maintenance of any other improvements. DESCRIPTION OF DISTRICT IMPROVEMENTS The improvements which will be operated, maintained, and serviced by the District consist of public street lighting facilities in the City. Operations, maintenance, and servicing may include, but are not limited to, personnel, electrical energy, utilities, materials, contractual services, and other items necessary for the continued operation of the facilities described below. Street Lighting Improvements: The street lighting system to be operated, maintained, and serviced by the District is located within public right-of-way in the City. Streetlights and appurtenant facilities include, but are not limited to, poles, fixtures, bulbs, conduits, equipment, including guys, anchors, posts, pedestals, and metering devices, as required to provide safe lighting within the City. The plans and specifications for the improvements described above are on file in the Office of the City Clerk of the City of Dublin. 266 DUBLIN STREET LIGHTING SECTION II ASSESSMENT DISTRICT NO. 2026-1 PART B 7 PART B ESTIMATE OF COST The Act provides that the total cost of installation, operation, maintenance, and servicing of street lighting facilities can be funded by the District. Maintenance can include the repair and replacement of existing facilities. Servicing can include electrical and associated costs from a public utility. Incidental expenses, including administration of the District, engineering fees, legal fees, printing, posting and mailing of notices, and all costs associated with the annual collection process can also be included. The operation, maintenance, and servicing cost estimates for Fiscal Year 2026-27 were provided by the City of Dublin and are summarized below. 1The actual assessment amount levied may be slightly less because the County only applies assessments in even pennies in order to divide property tax bill payments into two equal installments. 2Other Revenue Sources include parcels within the Boulevard development that fund their proportional share of Major Roadway street lighting through CFD No. 2017-1 special taxes and therefore are not subject to the proposed assessment. 3The City will contribute toward the cost of street lighting improvements that provide a general benefit to the public at large. The City contribution for the Major Roadway Benefit Zone is equal to 11.75% of the budget plus $4,000 for Camp Parks. The City contribution for the Local Roadway Benefit Zones is equal to 2% of the budget, representing the portion of costs attributed to general benefit. 4The City receives assessment revenue in two installments, typically in January and May. Therefore, the City must maintain sufficient funds to cover approximately 50% of the annual budget during the period from July 1st through December 31st. 5The Landscaping and Lighting Act of 1972 allows for the collection of funds for the future repair and replacement of eligible District improvements. The Act requires that a special fund be set up for the revenues and expenditures of the District. Funds raised by the assessments shall be used only for the purpose as stated herein. A contribution by the City may be made to reduce assessments as the City Council deems appropriate. Any balance remaining on July 1st must be carried over to the next fiscal year unless the funds are collected for future capital improvements and operating reserves. Description Major Roadway Benefit Zone A Local Non-Decorative Benefit Zone B Local Decorative Benefit Zone C District Total Revenue Subtotals:$592,000 $343,828 $321,172 $1,257,000 Expenditures Subtotals:$543,500 $315,780 $294,720 $1,154,000 $575,030 $177,620 $632,630 $1,385,280 $623,530 $205,668 $659,082 $1,488,280 TABLE 1: FISCAL YEAR 2026-27 ESTIMATE OF COST Revenues Expenditures Fund Balance 267 DUBLIN STREET LIGHTING SECTION II ASSESSMENT DISTRICT NO. 2026-1 PART C 8 PART C ASSESSMENT DISTRICT DIAGRAM The boundaries of the District are contiguous with the boundaries of the City of Dublin, excluding Camp Parks and the Boulevard development. 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 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 attached on the following page. 268 TASSAJARA RD HA C I E N D A D R DUBLIN BL SANRAMON RD DO U G H E R T Y R D FALLON RD POSITANO PKWY 580 680 580 680 Parcels Dublin City Limits Interstate Highways Area for Benefit Zone C Area for Benefit Zone B SLAD No. 2026-1 Boundary and Area for Benefit Zone A Legend Dublin Street Lighting Assessment District No. 2026-1 Assessment Diagram ±0 1 2 Miles Camp Parks 269 DUBLIN STREET LIGHTING SECTION II ASSESSMENT DISTRICT NO. 2026-1 PART D 10 PART D METHOD OF APPORTIONMENT OF ASSESSMENT GENERAL The Act allows for the establishment of assessment districts by public agencies for the purpose of providing certain public improvements, which include the operation, maintenance, and servicing of street lighting facilities. Section 22573 of the Landscaping and Lighting Act of 1972 requires that maintenance assessments must be levied according to special benefit, rather than according to assessed value as follows: “The net amount to be assessed upon lands within an assessment district may be apportioned by any formula or method which fairly distributes the net amount among all assessable lots or parcels in proportion to the estimated benefit to be received by each such lot or parcel from the improvements.” In addition, Article XIIID, Section 4(a) of the California Constitution limits the amount of any assessment to the proportional special benefit conferred on the property and that a parcel’s assessment may not exceed the reasonable cost attributed to the proportional special benefit conferred upon that parcel. Any costs attributed to general benefits to the public at large may not be assessed to properties within the District. Because an assessment is levied on the basis of special benefit, it is not considered a tax, and therefore not governed by Article XIIIA of the California Constitution. The Act permits the designation of zones of benefit within any individual assessment district if “by reasons or variations in the nature, location, and extent of the improvements, the various areas will receive different degrees of benefit from the improvement” (Sec. 22574). Thus, the Act requires the levy of a special “assessment” rather than a “special tax”. Article XIIID of the California Constitution also provides that publicly owned properties must be assessed unless there is clear and convincing evidence that those properties receive no special benefit from the assessment. Exempted from the assessment would be the areas of public streets, public avenues, public lanes, public roads, public drives, public courts, public alleys, public easements and rights-of-ways, public greenbelts and public parkways, and that portion of public property that is not developed and used for business purposes similar to private commercial, industrial, and institutional activities. 270 DUBLIN STREET LIGHTING SECTION II ASSESSMENT DISTRICT NO. 2026-1 PART D 11 QUANTIFICATION OF BENEFIT The District provides a funding source for the operation, maintenance, servicing, and replacement of street lighting improvements authorized under the Act and that specially benefit properties within the boundaries of the District. In order to quantify and separate the general benefits to the public at large from special benefits conferred to property by the street lighting improvements, a benefit analysis was conducted. The analysis reviewed the location, purpose, and utilization of the street lighting improvements, identified the properties benefiting from the improvements both within and outside the City, and allocated the costs to operate, maintain, service, and replace the improvements among benefiting properties within the District. Because general benefits to the public at large are not assessable under Proposition 218, any costs attributable to general benefit to the public at large must be funded by the City from sources other than the District assessments. Only those costs attributed to the special benefits conferred upon properties within the District are assessable as described in this Report. Since public street lighting improvements in the City provide varying degrees of special benefit depending on their location and type, three benefit zones have been created for the District. These benefit zones are necessary to properly apportion the special benefits received by parcels within the District and the associated operation maintenance, and servicing costs for different types of street lighting improvements. The three benefit zones for the District are as follows: Major Roadway Street Lighting Benefit Zone A (Benefit Zone A), Local Non-Decorative Street Lighting Benefit Zone B (Benefit Zone B), and Local Decorative Street Lighting Benefit Zone C (Benefit Zone C). All parcels within the District receive a special and direct benefit from street lighting located along the City’s major roadways and are therefore included within Benefit Zone A. Parcels fronting a public street benefit from standard non-decorative street lighting and are included within Benefit Zone B. Parcels fronting a public street benefit from decorative street lighting and are included within Benefit Zone C. Parcels fronting private streets, where street lighting is privately maintained and funded, are not included within a local street lighting benefit zone. However, these parcels receive special benefit from street lighting located along City major roadways and are therefore included within Benefit Zone A. Assignment of Benefit Zone B and Benefit Zone C may be subject to change in the future if there is a change in the type or ownership of street lighting adjacent to a parcel. A summary of the benefit analysis for each benefit zone is described below. BENEFIT DETERMINATION FOR STREET LIGHTING ALONG MAJOR ROADWAYS (BENEFIT ZONE A) Major roadways in the City provide reliable access to all areas of the City and therefore confer a special and direct benefit to all properties within City limits. The special and direct 271 DUBLIN STREET LIGHTING SECTION II ASSESSMENT DISTRICT NO. 2026-1 PART D 12 benefits conferred on properties in the City from street lighting located along City major roadways consists of the following: • Improved vehicular circulation for parcels citywide supporting reliable access to and from properties. • Enhanced vehicular safety along major roadways serving parcels, reducing accident risk. • Improved emergency response times to parcels citywide due to increased nighttime visibility and safer travel conditions. • Increased desirability and marketability of parcels throughout the City attributable to improved safety, access, and functionality of the major roadway network. • Enhanced safety for pedestrians and bicyclists traveling along major roadways between properties and key destinations. • Reduced incidence of crime and vandalism citywide through improved illumination along major roadway corridors and adjacent areas. • Support for economic activity benefiting parcels throughout the City, including improved visibility, access, and viability of businesses. • Improved access to public transportation, with enhanced visibility and safety at transit corridors and stops. • Enhanced aesthetic character of major roadway corridors, contributing to community identity. • Improved maintenance and longevity of infrastructure through enhanced nighttime visibility that supports more effective inspection, monitoring, and timely repairs. • Improved walkability along major roadway corridors, supporting convenient pedestrian movement between properties and surrounding destinations. • Improved nighttime environmental conditions affecting parcels citywide through consistent and properly distributed illumination along major roadways, reducing areas of excessive darkness and glare and enhancing overall comfort. If these street lighting improvements were not installed along the City’s major roadways, properties in the City would experience reduced accessibility, safety conditions, and desirability. Therefore, the street lighting improvements located along City major roadways provide a specific enhancement to property values in the City and not a general enhancement of property values. In addition to the special and direct benefits property owners within the City receive from major roadway street lighting improvements, there are also some incidental general benefits received by vehicular flow-through traffic (traffic that does not stop within the City) which originates from properties outside City limits and traverses the City’s major roadway system to travel to another destination outside of the City. 272 DUBLIN STREET LIGHTING SECTION II ASSESSMENT DISTRICT NO. 2026-1 PART D 13 Publicly available mapping services were utilized to determine if the City’s major roadways are likely to be traversed by vehicular trips commencing from locations outside City limits to access other destinations outside City limits. A comprehensive analysis of viable routes from all directions was performed using locations outside City limits as a starting point to ending destinations outside City limits. The results of this analysis confirmed that traversing City major roadways is seldom the preferred route. Most vehicular flow-through traffic is more likely to utilize Interstates 580 and 680 than City major roadways. However, it has been determined there are properties located north of City limits, not within the City, which may utilize major roadways within the City when traveling to other destinations outside of City limits. These findings regarding flow-through traffic are consistent with other traffic studies performed for the City. Properties meeting this criteria have been identified in Appendix A of this Report and such benefits must be accounted for and cannot be assessed to properties within the District. To quantify and separate the special benefits received by property owners within City limits and the general benefit received by properties outside of the City, an analysis was conducted to assign Equivalent Dwelling Units (EDUs) to all benefiting properties (both inside and outside the City). The analysis resulted in a benefit boundary and EDUs being assigned to one of two categories of parcels: parcels located within the City to which special benefits are assigned, and parcels located outside City limits to which general benefits are assigned. EDUs were assigned to the properties outside City limits identified in Appendix A of this Report utilizing data from a travel survey conducted by the California Department of Transportation. The travel survey found the average household in the State of California performs seven (7) vehicular trips per day on average. For this analysis, two (2) of the seven average daily trips were conservatively assigned as daily commuter flow-through traffic from/to a location outside City limits utilizing the City’s major roadways for the purposes of assigning EDUs to the properties outside City limits identified in Appendix A of this Report. Based on the analysis described above, it was determined that 11.75% of the total EDUs benefiting from street lighting located along the City’s major roadways corresponds to properties located outside of the City, based on the conservative assumption that such properties generate daily commuter trips. Therefore, 88.25% of the annual cost to operate, maintain, service, and replace the street lighting located along City major roadways is of special and direct benefit to the parcels within the City and the remaining 11.75% is a general benefit to the public at large and must be paid by an alternative funding source. BENEFIT DETERMINATION FOR LOCAL NON-DECORATIVE STREET LIGHTING (BENEFIT ZONE B) & LOCAL DECORATIVE STREET LIGHTING (BENEFIT ZONE C) Local street lighting improvements provide illumination along in-tract areas and neighborhood streets within the City. These lighting facilities provide increased illumination for ingress and egress, improved security conditions, and protection of property located within in-tract areas and along neighborhood streets. There are two types of local street lighting improvements in the City: local non-decorative street lighting 273 DUBLIN STREET LIGHTING SECTION II ASSESSMENT DISTRICT NO. 2026-1 PART D 14 and local decorative street lighting. Both types provide functional lighting benefits to parcels served by in-tract and neighborhood streets; however, decorative street lighting also provides additional aesthetic and lighting enhancements that increase the level of special benefit received by parcels located within areas served by those improvements. Local street lighting improvements are located along in-tract neighborhood streets and are designed primarily to provide access to parcels within the neighborhood rather than to accommodate regional or flow-through traffic. As a result, virtually all vehicular trips along these streets originate from or are destined for parcels located along those streets. However, it is reasonable to assume some vehicular traffic may utilize in-tract roads due to an unusual traffic pattern or a mistaken turn into a neighborhood. Although these are infrequent circumstances, they must be accounted for and cannot be assessed to properties within the District. Based on the functional design of neighborhood street networks and the low likelihood of flow-through traffic utilizing these streets, it is conservatively estimated that 98% of the trips utilizing in-tract public roads provide special benefit to parcels facing those roads, while 2% of the trips represent general benefit to the public at large. Accordingly, 98% of the annual costs associated with the operation, maintenance, servicing, and replacement of local street lighting improvements are attributed to special benefit and may be assessed to benefiting parcels, while the remaining 2% of the costs are attributed to general benefit to the public at large and will be funded through an alternative funding source. Parcels fronting private streets, where street lighting improvements are owned and maintained by homeowners associations or other private entities, do not receive the special benefits associated with publicly maintained local street lighting improvements and therefore are not assessed for the local roadway street lighting component of the District. Local Non-Decorative Street Lighting (Benefit Zone B) Local non-decorative street lighting improvements provide standard roadway illumination designed to maintain consistent and reliable nighttime lighting conditions along neighborhood streets. The operation, maintenance, and servicing costs for these improvements will be funded through Benefit Zone B. The special and direct benefits conferred on properties served by local non-decorative street lighting include the following: • Improved ingress and egress for neighborhoods during nighttime hours. • Enhanced vehicular safety conditions for neighborhoods through improved roadway illumination. • Improved walkability and pedestrian accessibility due to improved nighttime visibility along neighborhood streets and sidewalks. 274 DUBLIN STREET LIGHTING SECTION II ASSESSMENT DISTRICT NO. 2026-1 PART D 15 • Reduced likelihood of crime and vandalism through improved nighttime visibility and surveillance. These street lighting improvements enhance accessibility and safety conditions for neighborhood parcels located along public neighborhood streets with non-decorative street lighting by providing adequate nighttime illumination along the streets that directly serve those parcels. Local Decorative Street Lighting (Benefit Zone C) Decorative street lighting provides the same functional lighting benefits as standard non- decorative street lighting but also provides additional aesthetic and lighting enhancements that contribute to neighborhood character and quality of life. These additional special benefits improve the desirability and marketability of parcels located within the neighborhoods served by local decorative street lighting. The operation, maintenance, and servicing costs for local decorative streetlights will be funded through Benefit Zone C. In addition to the functional special benefits described above for standard non-decorative street lighting, decorative street lighting provides the following special and direct benefits to parcels located within areas served by those improvements: • Enhanced aesthetic quality and curb appeal of streetscapes adjacent to parcels. • Improved uniformity and consistency of illumination supporting pedestrian comfort along neighborhood streets. • Improved control and distribution of lighting that reduces glare and minimizes light trespass into adjacent parcels. • Improved visibility of residential units and building entrances during nighttime hour, supporting safer and more convenient access. • Enhanced neighborhood identity and cohesive visual character, contributing to a more unified and aesthetically consistent environment. • Increased desirability and marketability of individual parcels. Since decorative street lighting provides these additional aesthetic and lighting enhancements beyond the functional special benefits provided by standard non- decorative neighborhood lighting, parcels located within areas served by decorative street lighting receive a greater level of special benefit relative to parcels served by standard non-decorative street lighting. SUMMARY OF SPECIAL BENEFIT DETERMINATION FOR ALL BENEFIT ZONES While all street lighting improvements funded by the District provide special and direct benefits to parcels within the City, the level of benefit varies depending on the type and location of the street lighting improvements. Street lighting installed along major roadways provides broader circulation and accessibility benefits that support parcels throughout the 275 DUBLIN STREET LIGHTING SECTION II ASSESSMENT DISTRICT NO. 2026-1 PART D 16 City, while local neighborhood street lighting primarily benefits parcels located within the immediate vicinity of those improvements. In order to proportionately distribute the costs associated with the operation, maintenance, servicing, and replacement of the public street lighting improvements within the District, relative benefit factors have been established for each type of street lighting improvement. These benefit factors reflect the proportional special benefit received by parcels from each type of street lighting. Local Non-Decorative Street Lighting is the most common type of street lighting and represents the standard street lighting condition typically found in the more established neighborhoods throughout the City associated with Benefit Zone B of the District. This street lighting type provides functional benefits for neighborhoods including improved ingress and egress, enhanced vehicular safety conditions, improved walkability and pedestrian accessibility, reduced likelihood of crime and vandalism. Local Non- Decorative Street Lighting is assigned a Benefit Factor of 1.0, representing the most common and standard level of special benefit. Local Decorative Street Lighting provides the same functional lighting as standard Local Non-Decorative Street Lighting plus additional aesthetic and lighting enhancements such as ornamental lighting fixtures, coordinated streetscape design, and improved visual character along neighborhood streets. These additional components enhance the desirability and marketability of property located within areas served by decorative street lighting. Therefore, Local Decorative Street Lighting provides a higher level of special benefit as compared to Local Non-Decorative Street Lighting and is assigned a Benefit Factor of 2.5 relative to the most common standard condition. Street lighting located along the City’s major roadways provides the highest level of special benefit because these improvements support citywide circulation, safety, and accessibility by illuminating primary transportation corridors that provide access to residential neighborhoods, commercial areas, and public facilities throughout the City. Street lighting along major roadways enhance nighttime visibility along primary transportation corridors, improves access to parcels throughout the City, and supports safety along the broader transportation network serving the City. Due to the broader list of special benefits conferred to property, Major Roadway Street Lighting is assigned a Benefit Factor of 3.0 relative to the most common standard condition. ASSESSMENT METHODOLOGY The special benefits associated with the operation, maintenance, and servicing for the public street lighting improvements in the City are apportioned in accordance with the assessment methodology stated herein. The method for spreading the special benefits and associated costs to each parcel in the District is based on the assignment of Equivalent Dwelling Units (EDU). 276 DUBLIN STREET LIGHTING SECTION II ASSESSMENT DISTRICT NO. 2026-1 PART D 17 The single-family residential parcel has been selected as the basic unit for the calculation of assessments because it represents over 75% of the parcels in the City. Therefore, the single-family residential parcel is defined as one EDU. The methodology used to assign EDUs to other land uses in proportion to the special benefit they receive relative to the single-family residential parcel is described in this part of the Report. The land use types used for each parcel are based on the last secured Alameda County property tax roll as described below. Other Residential Property EDU Calculation: Condominiums, duets, and townhomes on average have approximately 3/4 of the building square footage and service population as compared to a single-family residential parcel. Multi-family residential units on average have approximately 2/3 of the building square footage and service population as compared to a single-family residential parcel. Furthermore, studies consistently show these types of residential products impact public infrastructure proportionately less than a single-family residential parcel based on average service population per residential unit. Therefore, standard service population figures are used to establish EDUs for developed condominiums, duets, townhomes, and multi-family residential parcels as compared to a single-family residential parcel. Some single-family residential parcels in the City include Accessory Dwelling Units (ADUs). ADUs are separate residential units associated with a single-family residential parcel similar to an apartment that increases the service population associated with the parcel and the level of special benefit received from District improvements. Since an ADU represents an additional dwelling unit located on the same parcel as a single-family home, parcels containing an ADU are assigned additional EDUs to reflect the increase in building square footage and service population. For single-family parcels with an ADU, 1.00 EDU is assigned to the single-family home and the ADU is assigned EDUs consistent with that applied to multi-family residential units (0.67 EDUs), which reflects their smaller living areas and lower service populations relative to single-family homes. Therefore, a total of 1.67 EDUs are assigned to single-family parcels with an ADU. Approximately 30% of the total value of property in the City is attributed to the underlying land, while the remaining 70% is attributed to improvements. Also, the approximate average density for all single-family residential parcels in the City is six (6) dwelling units per acre. For vacant residential property, EDUs are calculated by multiplying the average density for single-family residential parcels, respectively, by the land value factor of 0.30 to establish the proportional special benefit for each land use type relative to a single- family residential parcel. For mixed-use properties, the residential and non-residential portions are evaluated separately to ensure the proportional allocation of benefit. The residential component of a mixed-use property is assigned EDUs consistent with the methodology described above for multi-family residential units. The non-residential component is assigned EDUs using the non-residential methodology described below, which is based on building square footage and service population characteristics associated with non-residential 277 DUBLIN STREET LIGHTING SECTION II ASSESSMENT DISTRICT NO. 2026-1 PART D 18 development. This approach ensures that mixed-use properties are assessed in proportion to the relative level of special benefit received by both the residential and non- residential components of the parcel. The service population and EDU factors for residential property are shown in Table 2 below. Non-Residential Property EDU Calculation: Given the wide range of land and building sizes associated with non-residential property, the EDU calculation for non-residential property is broken down into a “Land Component” and an “Improved Component”. The Land Component and Improved Component are weighted by factors of 0.30 and 0.70, respectively, based on the average share of total property values in the City. EDUs assigned for the Land Component are based on the multiplication of the approximate average density for single-family residential parcels in the City of six (6) dwelling units per acre by the land value factor of 0.30. Therefore, EDUs for the Land Component are calculated using 1.80 EDUs per acre. EDUs assigned for the Improved Component are based on the multiplication of standard service populations as compared to a single-family residential parcel by the improved value factor of 0.70. The EDU total for non-residential property is calculated as the sum of the Land Component and Improved Component calculated as described above for all assessable non- residential property. The service population and EDU factors for non-residential property are shown in Table 3 below. Supplemental Information for EDU Calculations: All Benefit Zones: Undevelopable land, including land designated for park and recreational facilities, does not receive the special benefits described in this Report. Therefore, areas confirmed to be undevelopable by City staff are not included in the EDU calculations. Benefit Zones B and C: Parcels fronting a private street or a street with no public street lighting are not assigned EDUs for the Local Non-Decorative or Local Decorative Street Land Use Service Population Improved Component Land Component Description Factor EDU Factor EDU Factor Commercial and Institutional Parcels 2.00 persons per 1,000 bldg. s.f.0.47 EDUs per 1,000 bldg. s.f.1.80 EDUs per acre Industrial Parcels 1.00 persons per 1,000 bldg. s.f.0.23 EDUs per 1,000 bldg. s.f.1.80 EDUs per acre Office Parcels 3.00 persons per 1,000 bldg. s.f.0.70 EDUs per 1,000 bldg. s.f.1.80 EDUs per acre TABLE 3 - SERVICE POPULATION AND EDU FACTORS FOR NON-RESIDENTIAL PROPERTY Land Use Service Population EDU Description Factor Factor Single Family Residential Parcels 3.00 persons per parcel 1.00 EDU per parcel Single Family Residential + ADU Parcels 5.00 persons per parcel 1.67 EDU per parcel Condominium, Duet, Townhome Parcels 2.25 persons per parcel 0.75 EDU per parcel TABLE 2 - SERVICE POPULATION AND EDU FACTORS FOR RESIDENTIAL PROPERTY 278 DUBLIN STREET LIGHTING SECTION II ASSESSMENT DISTRICT NO. 2026-1 PART D 19 Lighting components of the District assessment because those parcels do not receive a direct special benefit from City-maintained local street lighting. Parcels fronting City major roadways receive local street lighting special benefits and therefore are assigned EDUs for the applicable local street lighting benefit zone. Well-maintained local public street lighting provides an aesthetic appeal of properties providing a positive representation of the area, improved traffic circulation, reduced nighttime accidents and personal property loss, and increased nighttime visibility resulting in enhanced safety in public areas. Public schools do not specially benefit from the enhanced aesthetic appeal conferred to other land use types because there is such an infrequent change in ownership for school property. Also, schools primarily function during the day and have lighting on campus so they do not receive the special benefits conferred to other land uses related to improved traffic circulation and nighttime visibility. Therefore, public school properties receive a 75% reduction on the calculation of their EDUs for the Local Non-Decorative or Local Decorative Street Lighting components of the District assessment. Parcels that correspond to the play areas associated with golf courses (including fairways, greens, and related open play areas) do not receive a special benefit from local street lighting improvements. These areas generally cannot be accessed from public streets with public street lighting and are typically set back from adjacent public streets. In addition, golf course play areas are primarily used during daylight hours and therefore do not receive the special benefits associated with nighttime visibility and enhanced safety provided by local street lighting improvements. Accordingly, parcels that correspond to the play area portions of a golf course are not assigned EDUs for the Local Non- Decorative or Local Decorative Street Lighting components of the District assessment. MAXIMUM ASSESSMENT RATES A summary of the Fiscal Year 2026-27 EDUs and maximum assessment rates per EDU for each Benefit Zone using the assessment methodology described above is shown in Table 4 below. 1Includes parcels within the Boulevard development that are assigned their proportional share of streetlights along Major Roadways under CFD 2017-1 and are not subject to the proposed District assessment, and the Camp Park parcels that are assigned their proportional share of streetlights along Major Roadways which is paid by the City. Total Maximum Benefit Zone Number of Assessment Description EDUs Rate per EDU TABLE 4: SUMMARY OF EDUs AND MAXIMUM ASSESSMENT RATES 279 DUBLIN STREET LIGHTING SECTION II ASSESSMENT DISTRICT NO. 2026-1 PART D 20 A summary of Fiscal Year 2026-27 maximum assessments for each residential land use type and Benefit Zone are summarized in Table 5 below. A summary of Fiscal Year 2026-27 maximum assessments for each non-residential land use type and Benefit Zone is summarized in Table 6 below. Table 7 below provides a summary of the three (3) possible Fiscal Year 2026-27 maximum assessment scenarios for a developed single-family residential parcel in the City. The maximum assessments for developed single-family residential parcels range from $17 to $62 in Fiscal Year 2026-27. ANNUAL ADJUSTMENTS TO DISTRICT MAXIMUM ASSESSMENT RATES The maximum assessment rates described above will annually increase by three percent (3%) or by the annual change in the Consumer Price Index (CPI) for the San Francisco Bay Region (All Urban Consumers) as published by the Bureau of Labor Statistics, whichever is greater. APPEAL OF DISTRICT ASSESSMENTS Any property owner claiming the amount or application of the District assessment is not correct may file a written notice of appeal with the City Public Works Director not later than one calendar year after having paid the District assessment that is disputed. The Public Works Director shall promptly review the appeal and, if necessary, meet with the property owner, consider written and oral evidence regarding the amount of the District assessment, and decide the appeal. If the Public Works Director’s decision requires the District assessment be modified or changed in favor of the property owner, a refund shall be made or an adjustment may be made to the next annual District assessment levy. Any dispute over the decision of the Public Works Director shall be referred to the City Council and the decision of the City Council shall be final. Single Family Condominium,Vacant Subdivided Vacant Benefit Zone Single Family + ADU Duet, and Multi-Family Single Family Unsubdivided Description Residential Residential Townhome Residential Residential Residential TABLE 5: MAXIMUM ASSESSMENT RATES BY RESIDENTIAL LAND USE TYPE Benefit Zone Assessment Commercial and Public Vacant Description Component Institutional1 Schools Industrial Office Non-Residential TABLE 6: MAXIMUM ASSESSMENT RATES BY NON-RESIDENTIAL LAND USE TYPE Non-residential Land Use Types Benefit Zone A Benefit Zone B Benefit Zone C Total Maximum (Major Roadway (Local Non-Decorative (Local Decorative Assessment Scenario Street Lighting)Roadway Street Lighting)Roadway Street Lighting)Rate TABLE 7: MAXIMUM ASSESSMENT RATE SCENARIOS PER SINGLE FAMILY RESIDENTIAL PARCEL 280 DUBLIN STREET LIGHTING SECTION II ASSESSMENT DISTRICT NO. 2026-1 PART E 21 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 2026-27. 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 Parcel Maps for a detailed description of the lines and dimensions of each lot and parcel of land within the District. 281 DUBLIN STREET LIGHTING ASSESSMENT DISTRICT NO. 2026-1 APPENDIX A A-1 APPENDIX A BENEFIT DIAGRAM 282 580 680 580 CENTRAL PW GLEASON DR TASSAJARA RD HA C I E N D A D R DUBLIN BL SAN RAMONRD DO U G H E R T Y R D FALLON RD KEEGAN STAMADORPLAZARDIRONHORSE PKWY AR N O L D R D POSITANOPKWY SILVERGATEDR VILLAGEPW AMADORVALLEYBL BOLLINGERCANYONRD CAMINOTASSAJARA ± Parcels Dublin City Limits Interstate Highways Major Roadways Area Attributed for General Benefit Area for Benefit Zone C Area for Benefit Zone B SLAD No. 2026-1 Boundary and Area for Benefit Zone A Legend 0 1 2 Miles Dublin Street Lighting Assessment District No. 2026-1 Benefit Diagram 283 Landscape and Lighting District No. 1983-2 Fiscal Year 2026-27 Engineer’s Report April 7, 2026 Attachment 6 284 CITY OF DUBLIN FISCAL YEAR 2026-27 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 .................................................... 17 285 CITY OF DUBLIN FISCAL YEAR 2026-27 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 2026-27 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: March 19, 2026 By: Eduardo Espinoza, P.E. RCE # 83709 286 CITY OF DUBLIN FISCAL YEAR 2026-27 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. 287 CITY OF DUBLIN FISCAL YEAR 2026-27 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 2026-27 for each property type is shown in the table below. Land Use Classification Single Family Residential (SFR)$539.64 per Parcel $539.64 per Parcel Multi Family Residential (MFR)$91.25 per Units $91.25 per Units Exempt, Cemeteries, Common Open Space $0.00 per Parcel $0.00 per Parcel TABLE 1: SUMMARY OF PROPOSED ASSESSMENTS Landscape and Lighting District No. 1983-2 Maximum Assessment Rate Fiscal Year 2026-27Fiscal Year 2026-27 Applied Assessment Rate 288 CITY OF DUBLIN FISCAL YEAR 2026-27 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 2026-27 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 7, 2026, 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 2026-27, 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. 289 CITY OF DUBLIN FISCAL YEAR 2026-27 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. 290 CITY OF DUBLIN FISCAL YEAR 2026-27 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; 291 CITY OF DUBLIN FISCAL YEAR 2026-27 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. 292 CITY OF DUBLIN FISCAL YEAR 2026-27 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. 293 CITY OF DUBLIN FISCAL YEAR 2026-27 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 2026-27 and 2027-28. 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 2026-27 Cost Estimate Projected FY 2027-28 Cost Estimate1 Total Revenues:$138,402 $141,030 Estimated Expenditures Total Annual Expenditures:$115,371 $120,118 Fund Balance Information $357,631 $378,543 Table 2: Cost Estimate Table Landscape & Lighting District No. 1983-2 294 CITY OF DUBLIN FISCAL YEAR 2026-27 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. 295 CITY OF DUBLIN FISCAL YEAR 2026-27 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. 296 ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! !! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! !! !! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! ! City of DublinLandscape and Lighting District No. 1983-2Assessment Diagram Stagecoach Rd Quartz Cir Turquoise St Coral Wy Topaz Cir Jade Cir Amador Valley Blvd Village Pkwy Iron Horse Regional Trail ¯ 0 700 1,400350 Feet Legend ! !! !!LLAD 1983-2 BoundaryCity Limit Parcel Lines Parcels within LLAD 1983-2 297 CITY OF DUBLIN FISCAL YEAR 2026-27 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 the improvements funded by the District, including the maintenance of roadway landscaping along Stagecoach Road and the landscaping located on the interior slopes along Coral Way and Agate Way within the Dublin Hills Estates development, it is evident that these improvements were installed primarily to serve and enhance the residential properties within the District. The improvements were constructed as part of the development of the properties within the District and their ongoing maintenance directly benefits those properties by preserving neighborhood aesthetics, maintaining property values, and ensuring the continued functionality of landscaped areas associated with the residential development. However, it is reasonable to conclude that a small portion of the benefit associated with these improvements may also be received by the general public. Members of the public traveling along Stagecoach Road may experience incidental aesthetic benefits from the maintained landscaping located within the 298 CITY OF DUBLIN FISCAL YEAR 2026-27 LANDSCAPE AND LIGHTING DISTRICT No. 1983-2 METHOD OF APPORTIONMENT 13 public right-of-way. In addition, on rare occasions members of the public may enter the interior roadways within the development due to a mistaken turn or the need to turn around and may experience limited benefit from the maintained landscaping within the District. These circumstances are considered minimal and infrequent when compared to the regular and ongoing benefit provided to the properties within the District. Nevertheless, these incidental benefits to the public cannot be assessed to the properties within the District and must therefore be identified as general benefit. Based on the limited likelihood of public use and the predominantly residential nature of the roadways and improvements within the District, it has been conservatively estimated that 98% of the benefits associated with the maintenance of the District improvements provide special benefit to the parcels within the District and 2% of the benefits represent general benefit to the public at large. The portion of the costs attributable to general benefit cannot be assessed to the properties within the District and must therefore be funded from another source, such as the City’s General Fund. 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. 299 CITY OF DUBLIN FISCAL YEAR 2026-27 LANDSCAPE AND LIGHTING DISTRICT No. 1983-2 METHOD OF APPORTIONMENT 14 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. 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. 300 CITY OF DUBLIN FISCAL YEAR 2026-27 LANDSCAPE AND LIGHTING DISTRICT No. 1983-2 METHOD OF APPORTIONMENT 15 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 2026-27. 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 2026-27 was determined based on the difference using the annual amount for calendar years 2025 and 2024. 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 2026-27. 301 CITY OF DUBLIN FISCAL YEAR 2026-27 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. TABLE 3: MAXIMUM ASSESSMENT RATE Landscape and Lighting District No. 1983-2 302 CITY OF DUBLIN FISCAL YEAR 2026-27 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 2026-27. 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. 303 Landscape and Lighting District No. 1986-1 Fiscal Year 2026-27 Engineer’s Report April 7, 2026 Attachment 7 304 CITY OF DUBLIN FISCAL YEAR 2026-27 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 Appendix A – Loan Repayment Schedule ................................... A-1 305 CITY OF DUBLIN FISCAL YEAR 2026-27 LANDSCAPE AND LIGHTING DISTRICT No. 1986-1 CERTIFICATE ii ENGINEER'S REPORT CITY OF DUBLIN LANDSCAPE AND LIGHTING DISTRICT NO. 1986-1 FISCAL YEAR 2026-27 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: March 19, 2026 By: Eduardo Espinoza, P.E. RCE # 83709 306 CITY OF DUBLIN FISCAL YEAR 2026-27 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. 307 CITY OF DUBLIN FISCAL YEAR 2026-27 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 Fiscal Year 2026-27 assessments to be levied, along with the FY 2026-27 maximum assessments for each land use classification, is shown in the table below. Land Use Classifications Single Family Residential (SFR)$324.33 per Parcel $324.33 per Parcel Multi Family Residential (MFR)$162.17 per Unit $162.17 per Unit Commercial $1,297.32 per Parcel $1,297.32 per Parcel Exempt, Cemeteries, Common Open Space $0.00 per Parcel $0.00 per Parcel Fiscal Year 2026-27 TABLE 1: SUMMARY OF PROPOSED ASSESSMENTS Landscape and Lighting District No. 1986-1 Fiscal Year 2026-27 Applied Assessment Rate Maximum Assessment Rate 308 CITY OF DUBLIN FISCAL YEAR 2026-27 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 2026-27 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 7, 2026, 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 2026-27, 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. 309 CITY OF DUBLIN FISCAL YEAR 2026-27 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. 310 CITY OF DUBLIN FISCAL YEAR 2026-27 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. 311 CITY OF DUBLIN FISCAL YEAR 2026-27 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 2026-27 and 2027-28. 312 CITY OF DUBLIN FISCAL YEAR 2026-27 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. District Revenues FY 2026-27 Cost Estimate Projected1 FY 2027-28 Cost Estimate Total Revenues:$221,296 $225,521 Estimated Expenditures Maintenance - Landscape (MCE Base Amount)$65,550 $67,517 Maintenance - Landscape (MCE Additional)$0 $0 Utilities - Electricity $3,000 $3,500 Utilities - Water $55,500 $58,000 Miscellaneous Expenses $0 $0 Legal Notices $647 $667 District Administration $6,000 $6,000 Public Works Administration $0 $0 County Collection Fee $3,500 Total Annual Expenditures:$134,197 $139,684 Capital Improvement Projects (CIP) Total CIP Expenditures:$500,000 $75,000 Total Expenditures Total Annual and CIP Expenditures:$634,197 $214,684 Fund Balance Information Beginning Balance - Projected July 1, 2026 $989,335 $576,434 $576,434 $587,271 Recommended Operating Reserves $317,098 $107,342 Available Operating Reserves $317,098 $107,342 Available Capital Reserves $259,336 $479,929 Table 2: Cost Estimate Table Landscape & Lighting District No. 1986-1 313 CITY OF DUBLIN FISCAL YEAR 2026-27 LANDSCAPE AND LIGHTING DISTRICT No. 1986-1 ESTIMATE OF COSTS 8 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. 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 within Alamo Creek Park. The total project cost associated the fencing improvements is estimated to be $1,650,000. Of this amount, the City will fund $400,000 from other available funding sources. The remaining $1,250,000 will initially be funded by the City and repaid by the District over an 11-year period through District assessments. The repayment schedule is included in Appendix A of this Report and consists of an initial payment of $500,000 in Fiscal Year 2026-27, followed by annual payments of $75,000 for the subsequent 10 fiscal years. Tree Trimming and Maintenance along Dougherty Road: The City performs periodic tree trimming and maintenance within the District boundaries along Dougherty Road on a five-year cycle, at an estimated cost of $50,000 per occurrence. The next scheduled cycle of this work is anticipated to occur in Fiscal Year 2030-31, at which time the associated costs will be included in the District’s annual budget. 314 CITY OF DUBLIN FISCAL YEAR 2026-27 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. 315 City of DublinLandscape and Lighting District No. 1986-1Assessment Diagram Willow Creek Dr DOugherty Rd Amador Valley Blvd Fall Creek Rd ¯ 0 640 1,280320 Feet Legend ! !! !!LLAD 1986-1 BoundaryCity Limit Parcel Lines Parcels within LLAD 1986-1 316 CITY OF DUBLIN FISCAL YEAR 2026-27 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 – The District was formed to fund the ongoing maintenance of landscaping improvements, 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 within certain landscaped areas of the Ridgecreek single-family home development. These improvements were installed as part of the development of the properties within the District and provide direct and special benefit to those properties by enhancing neighborhood aesthetics, supporting property values, and providing visual screening and helping reduce traffic noise from adjacent roadways. Although the improvements primarily benefit the properties within the District, portions of the landscaping, fencing, and sound walls are located within public rights-of-way and are visible to the general public traveling along Dougherty Road, Amador Valley Boulevard, 317 CITY OF DUBLIN FISCAL YEAR 2026-27 LANDSCAPE AND LIGHTING DISTRICT No. 1986-1 METHOD OF APPORTIONMENT 12 Wildwood Road, and Fall Creek Road. Accordingly, it is reasonable to conclude that a portion of the benefit associated with these improvements also benefits the general public due to their visibility to flow-through traffic. Based on these factors, it has been conservatively estimated that 98% of the benefits associated with the District improvements provide special benefit to the parcels within the District and 2% represent general benefit to the public at large. The portion of costs attributable to general benefit cannot be assessed to parcels within the District and must therefore be funded from another source, such as the City’s General Fund. 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 318 CITY OF DUBLIN FISCAL YEAR 2026-27 LANDSCAPE AND LIGHTING DISTRICT No. 1986-1 METHOD OF APPORTIONMENT 13 5) Privately owned "sliver" parcels that have resulted from a lot line adjustment with an adjacent larger parcel. 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 TABLE 3: ASSESSMENT METHODOLOGY Landscape and Lighting District No. 1986-1 319 CITY OF DUBLIN FISCAL YEAR 2026-27 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 2026-27. 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 2026-27 was determined based on the difference using the annual amount for calendar years 2025 and 2024. 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 2026-27. 320 CITY OF DUBLIN FISCAL YEAR 2026-27 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. TABLE 4: MAXIMUM ASSESSMENT RATE Landscape and Lighting District No. 1986-1 321 CITY OF DUBLIN FISCAL YEAR 2026-27 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 2026-27. 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. 322 CITY OF DUBLIN FISCAL YEAR 2026-27 LANDSCAPE AND LIGHTING DISTRICT No. 1986-1 APPENDIX A A-1 APPENDIX “A” LOAN REPAYMENT SCHEDULE 323 Fiscal Year (FY) Balance Owed at Beginning of FY Repayment to City Balance Owed at Ending of FY FY 2026-27 $1,250,000.00 $500,000.00 $750,000.00 FY 2027-28 $750,000.00 $75,000.00 $675,000.00 FY 2028-29 $675,000.00 $75,000.00 $600,000.00 FY 2029-30 $600,000.00 $75,000.00 $525,000.00 FY 2030-31 $525,000.00 $75,000.00 $450,000.00 FY 2031-32 $450,000.00 $75,000.00 $375,000.00 FY 2032-33 $375,000.00 $75,000.00 $300,000.00 FY 2033-34 $300,000.00 $75,000.00 $225,000.00 FY 2034-35 $225,000.00 $75,000.00 $150,000.00 FY 2035-36 $150,000.00 $75,000.00 $75,000.00 Landscaping and Lighting District No. 1986-1 Loan Repayment Schedule for Fence Replacement A-2 324 Landscape and Lighting District No. 1997-1 Fiscal Year 2026-27 Engineer’s Report April 7, 2026 Attachment 8 325 CITY OF DUBLIN FISCAL YEAR 2026-27 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 .................................................... 18 326 CITY OF DUBLIN FISCAL YEAR 2026-27 LANDSCAPE AND LIGHTING DISTRICT No. 1997-1 CERTIFICATE ii ENGINEER'S REPORT CITY OF DUBLIN LANDSCAPE AND LIGHTING DISTRICT NO. 1997-1 FISCAL YEAR 2026-27 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: March 19, 2026 By: Eduardo Espinoza, P.E. RCE # 83709 327 CITY OF DUBLIN FISCAL YEAR 2026-27 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. 328 CITY OF DUBLIN FISCAL YEAR 2026-27 LANDSCAPE AND LIGHTING DISTRICT No. 1997-1 INTRODUCTION 2 Summary of District A summary of the Fiscal Year 2026-27 assessments to be levied, along with the FY 2026- 27 maximum assessments for each property type, is shown in the table below. Development/Property Type California Creekside Single‐Family Residential (SFR)$133.93 per Parcel $256.63 per Parcel California Brookside Multi‐Family Residential (MFR)$58.03 per Unit $111.20 per Unit Summer Glen ‐ Richmond American (North) Lots $117.28 per Parcel $224.72 per Parcel Summer Glen ‐ Richmond American (South) Lots $129.06 per Parcel $247.31 per Parcel Summer Glen ‐ Kaufman & Broad Lots $179.61 per Parcel $344.18 per Parcel Summer Glen ‐ Pulte Lots $225.35 per Parcel $431.80 per Parcel Dublin Greene Tract 7084 Single Family Residential $141.87 per Parcel $271.83 per Parcel Dublin Greene Tract 7149 Single Family Residential $106.82 per Parcel $204.68 per Parcel Dublin Greene Tract 7149 Condominiums $55.68 per Unit $106.69 per Unit Other Parcels Including Retail, Office, and Industrial1 $941.91 per Acre $1,804.84 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 Applied Assessment Rate Maximum Assessment Rate Fiscal Year 2026-27 Fiscal Year 2026-27 329 CITY OF DUBLIN FISCAL YEAR 2026-27 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 2026-27 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 7, 2026, 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 2026-27, 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. 330 CITY OF DUBLIN FISCAL YEAR 2026-27 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. 331 CITY OF DUBLIN FISCAL YEAR 2026-27 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; 332 CITY OF DUBLIN FISCAL YEAR 2026-27 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. 333 CITY OF DUBLIN FISCAL YEAR 2026-27 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. 334 CITY OF DUBLIN FISCAL YEAR 2026-27 LANDSCAPE AND LIGHTING DISTRICT No. 1997-1 ESTIMATE OF COSTS 8 The following page shows the cost estimates for Fiscal Year 2026-27 and 2027-28. District Revenues FY 2026-27 Cost Estimate Projected1 FY 2027-28 Cost Estimate Estimated Assessment Revenues $396,707 $404,641 Contributions from Other Revenue Sources $26,000 $26,000 Total Revenues:$422,707 $430,641 Estimated Expenditures Maintenance - Landscape (MCE Base Amount)$249,179 $256,655 Maintenance - Landscape (MCE Additional)$0 $0 Utilities - Electricity $1,500 $2,000 Utilities - Water $105,000 $110,000 EBRPD Annual Trail Maintenance Fee $18,500 $19,500 Legal Notices $647 $667 District Administration $10,000 $10,000 Public Works Administration $0 $0 County Collection Fee $8,000 $8,500 Total Annual Expenditures:$392,826 $407,322 Fund Balance Information Beginning Balance - Projected July 1, 2026 $1,061,245 $1,091,126 FY 2026-27 Reserve Collection Increase/(Decrease)$29,881 $23,319 Ending Balance - Projected June 30, 2027 $1,091,126 $1,114,445 Recommended Operating Reserves $196,413 $203,661 Available Operating Reserves $196,413 $203,661 Available Capital Reserves $894,713 $910,784 1The Maximum Assessment Revenue for Fiscal Year (FY) 2027/28 was estimated to be equal to the FY 2026/27 Maximum Assessment Revenues and escalated by 2%. Table 2: Cost Estimate Table Landscape & Lighting District No. 1997-1 335 CITY OF DUBLIN FISCAL YEAR 2026-27 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. 336 CITY OF DUBLIN FISCAL YEAR 2026-27 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. 337 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 1,200300Feet Legend ! ! ! !LLAD 1997-1 BoundaryCity Limit Parcel Lines Parcels within LLAD 1997-1 338 CITY OF DUBLIN FISCAL YEAR 2026-27 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 – The District was formed to fund street landscape maintenance and associated utility costs within the Santa Rita development area, also known as Emerald Park. The District includes 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. The landscaping improvements maintained by the District were installed as part of the development of the properties within the District and provide direct and special benefit to those properties by enhancing neighborhood aesthetics, supporting property values, and maintaining the overall appearance of the community. Although the improvements primarily benefit the properties within the District, portions of the landscaping are located within public rights-of-way and are visible to the general public. Based on these factors, it has been conservatively estimated that 98% of the benefits 339 CITY OF DUBLIN FISCAL YEAR 2026-27 LANDSCAPE AND LIGHTING DISTRICT No. 1997-1 METHOD OF APPORTIONMENT 13 associated with the District improvements provide special benefit to the parcels within the District and 2% represent general benefit to the public at large. The portion of costs attributable to general benefit cannot be assessed to parcels within the District and must therefore be funded from another source, such as the City’s General Fund. 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: 340 CITY OF DUBLIN FISCAL YEAR 2026-27 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. 341 CITY OF DUBLIN FISCAL YEAR 2026-27 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 $941.91 multiplied by the number of acres per individual lot for Fiscal Year 2026-27. 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 2026-27. 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 342 CITY OF DUBLIN FISCAL YEAR 2026-27 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 2026-27 was determined based on the difference using the annual amount for calendar years 2025 and 2024. 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 2026-27. TABLE 3: MAXIMUM ASSESSMENT RATE Landscape and Lighting District No. 1997-1 343 CITY OF DUBLIN FISCAL YEAR 2026-27 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. 344 CITY OF DUBLIN FISCAL YEAR 2026-27 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 2026-27. 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. 345 Landscape and Lighting Districts and Proposition 218 April 7, 2026 346 Background •March 3,2026: •Initiated formation of Street Lighting Assessment District 2026-1 (SLAD 2026-1) •Directed preparation of Preliminary Engineer’s Reports for SLAD 2026-1 and three existing Landscape and Lighting Districts (LLDs) •Tonight: •Declare intent to form SLAD 2026-1 •Approve Preliminary Engineer’s Reports (SLAD and LLDs) •Set Public Hearing June 16,2026 at 7pm 347 Overview of City Street Lighting Districts Three existing street lighting districts: •Street Lighting Maintenance District 1983-1 (SLMD 1983- 1) –primarily non-decorative •Street Lighting Maintenance District 1999-1 (SLMD 1999- 1) –primarily decorative •Community Facilities District 2017-1 –Boulevard neighborhood 348 SLAD 2026-1 349 Funding Structure for SLAD 2026-1 •General benefit:12%for major roadways and 2%for local roadways -City funds pay this portion ($87k for FY 2026-27) •SLAD 2026-1 comprised of three benefit zones: o Major Roadway Benefit Zone A o Local Non-Decorative Benefit Zone B o Local Decorative Benefit Zone C •SLAD 2026-1 FY 2026-27 assessments:$1.14 million •Existing fund balances from SLMD 1983-1 and SLMD 1999-1 split between the three benefit zones 350 Proposed Assessments for SLAD 2026-1 •Proposed maximum Fiscal Year 2026-27 assessments for single-family homes ($17-62 per year) •Maximum assessments authorized to increase annually by 3% or the annual change in the published Consumer Price Index (whichever is greater) Scenario Major Roadway Streetlighting Local Roadway Streetlighting Proposed Fiscal Year 2026-27 Property Adjacent to Non-Decorative Streetlighting $17.00 $18.00 $35.00 Property Adjacent to Decorative Streetlighting $17.00 $45.00 $62.00 Property Adjacent to Private Streetlighting $17.00 $0.00 $17.00 351 SLAD 2026-1 Public Outreach Efforts •LIVE Webpage with Frequently Asked Questions •Social Media Posts •Dublin Digest Newsletter and Newsflash Alerts •Tabling at St.Patrick’s Day Celebration (complete)and Farmer’s Markets •Informational Video •HOA Engagement •Informational Mailer with Ballot •Virtual Community Meeting on Thursday,May 7th at 7 pm 352 Overview of City Landscaping Districts Three Landscape and Lighting Districts (LLDs) provide funding for public landscaping improvements: •LLD 1983-2: maintenance of landscaping improvements along Stagecoach Road within Tract 4719 •LLD 1986-1: maintenance of landscaping improvements for neighborhoods west of Dougherty Road and north of Amador Valley Boulevard •LLD 1997-1: maintenance of landscaping improvements for the Santa Rita neighborhoods 353 Landscape and Lighting Districts 354 Proposed Assessments for LLD 1983-2 •Fiscal Year 2026-27 assessments +1.61% (maximum rate) Property Type Current Fiscal Year Proposed Fiscal Year 2026-27 Annual Change Dublin Hills Estate - Single Family Homes $531.10 $539.64 $8.54 Amador Lakes - Apt/Condominiums $89.81 $91.25 $1.44 355 Proposed Assessments for LLD 1986-1 •Fiscal Year 2026-27 assessments +1.35% (maximum rate) Property Type Current Fiscal Year Proposed Fiscal Year 2026-27 Annual Change Single Family Homes $320.00 $324.33 $4.33 Amador Lakes - Apt/Condominiums $160.00 $162.17 $2.16 Commercial $1,280.00 $1,297.32 $17.32 356 Proposed Assessments for LLD 1997-1 •Fiscal Year 2026-27 assessments +1.88% to $941.91 per acre (approx. 52% of max) Property Type Current Fiscal Year Proposed Fiscal Year 2026-27 Annual Change California Creekside Single‐Family Residential (SFR)$131.46 $133.93 $2.47 California Brookside Multi‐Family Residential (MFR)$56.96 $58.03 $1.07 Summer Glen ‐ Richmond American (North) Lots $115.12 $117.28 $2.16 Summer Glen ‐ Richmond American (South) Lots $126.68 $129.06 $2.38 Summer Glen ‐ Kaufman & Broad Lots $176.30 $179.61 $3.31 357 Proposed Assessments for LLD 1997-1, 2 •Fiscal Year 2026-27 assessments +1.88% to $941.91 per acre (approx. 52% of max) Property Type (cont.) Current Fiscal Year Proposed Fiscal Year 2026-27 Annual Change Summer Glen ‐ Pulte Lots $221.19 $225.35 $4.16 Dublin Greene Tract 7084 Single Family Residential $139.25 $141.87 $2.62 Dublin Greene Tract 7149 Single Family Residential $104.85 $106.82 $1.97 Dublin Greene Tract 7149 Condominiums $54.65 $55.68 $1.03 Other Parcels Including Retail, Office, and Industrial $924.54 $941.91 $17.37 358 Financial Impact District 1983-2 (Stagecoach) District 1986-1 (Willow Creek) District 1997-1 (Santa Rita) District 2026-1 (City Lighting) REVENUES & EXPENDITURES Projected Revenue $138,402 $221,296 $422,707 $1,257,000 $115,371 $634,197 $392,826 $1,154,000 Operating Impact $23,031 ($412,901)$29,881 $103,000 RESERVE BALANCES Estimated Beginning Balance $334,601 $989,335 $1,061,245 $1,385,280 $23,031 ($412,901)$29,881 $103,000 Ending Balance Fiscal Year 2026-27 $357,631 $576,434 $1,091,126 $1,488,280 359 Next Steps •May 1, 2026: Deadline to Mail Notices and Ballots for SLAD 2026-1 •May 7, 2026: Virtual Community Meeting at 7 pm •June 16, 2026 (Council Meeting): •Deadline to submit ballots for SLAD 2026-1 •Public Hearing for SLAD 2026-1 and LLDs •June 17, 2026: Publicly tabulate SLAD 2026-1 ballots •July 21, 2026 (Council Meeting): •Declare results of SLAD 2026-1 ballots •If no majority protest: adopt final resolution approving SLAD 2026-1 •If majority protest: hold a Public Hearing and adopt final resolutions for SLMD 1983-1 and SLMD 1999-1 360 Recommendations Staff Recommends the City Council: •Adopt the Resolution Approving the Preliminary Engineer’s Report, Declaring Intent to Form Dublin Street Lighting Assessment District No. 2026-1 and to Levy and Collect Assessments, and Scheduling a Time and Place for Hearing Protests •Adopt the Resolution Approving the Preliminary Engineer’s Reports, Declaring Intent to Levy and Collect Assessments for Landscape and Lighting District 1983-2, Landscape and Lighting District 1986-1, and Landscape and Lighting District 1997-1, and Scheduling a Time and Place for Hearing Protests 361