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HomeMy WebLinkAboutItem 5.9 Directing Preparation of Annual Engineer’s Reports, Approving Preliminary Engineer’s Reports, Agenda Item 5.9 STAFF REPORT CITY COUNCIL Page 1 of 5 DATE: June 16, 2026 TO: Honorable Mayor and City Councilmembers FROM: Colleen Tribby, City Manager SUBJECT: Directing Preparation of Annual Engineer’s Reports, Approving Preliminary Engineer’s Reports, and Appointing a Time and Place for Hearing Protests for Street Lighting Maintenance Districts 1983-1 and 1999-1 Prepared by: Brad Olson, Management Analyst II EXECUTIVE SUMMARY: The City Council will consider adopting resolutions directing the preparation and approval of the preliminary Fiscal Year 2026-27 Engineer’s Reports for Street Lighting Maintenance Districts (SLMD) 1983-1 and 1999-1, and setting a public hearing on July 21, 2026 to consider the levy of assessments. These actions are being taken concurrently with Proposition 218 proceedings to consolidate both districts into a new Street Lighting Assessment District (SLAD) 2026-1. The ballots for SLAD 2026-1 will be tabulated on June 17, 2026. If SLAD 2026-1 is approved, it will replace the existing districts and the July 21, 2026 public hearing will be canceled. If SLAD 2026-1 is not approved, the public hearing and levy of assessments for SLMD 1983-1 and SLMD 1999-1 will proceed. STAFF RECOMMENDATION: Adopt the Resolution Directing Preparation of Annual Engineer’s Reports for Street Lighting Maintenance Districts 1983-1 and 1999-1; and adopt the Resolution Approving the Preliminary Engineer’s Reports, Declaring the Intention to Levy and Collect Assessments, and Scheduling a Time and Place for Hearing Protests for Street Lighting Maintenance District s 1983-1 and 1999-1. FINANCIAL IMPACT: The cost to prepare the Engineer's Reports is included in the annual operating budget of each respective assessment district. Typically, Staff know the anticipated budget amounts for each district ahead of the normal budget cycle. This year, the City is conducting proceedings under Proposition 218 to consolidate the two existing districts into a ne w Street Lighting Assessment District (SLAD) 2026-1. Because the outcome of the Proposition 218 vote will not be known until mid-June, totals could not be incorporated into the Fiscal Year 2026-27 budget as part of 1542 Page 2 of 5 the normal budget cycle. Therefore, the proposed budgets below differ from the approved Fiscal Year 2026-27 budgets. Should the hearing and levy of assessments for SLMD 1983-1 and SLMD 1999-1 need to move forward, the budgets for the two assessment districts will be adjusted during the midyear budget review. A summary of the projected revenues, expenditures, and reserves of each district is shown in the following table. Proposed Fiscal Year 2026-27 Assessment District Revenues, Expenditures, and Reserves SLMD 1983-1 (Citywide) SLMD 1999-1 (Dublin Ranch) Projected Revenue $331,000 $581,398 Estimated Expenditures ($499,682) ($528,570) Operating Impact ($168,682) $52,828 Reserve Balances Estimated Beginning Balance1 $462,153 $923,125 (Use of) / Addition to Reserves ($168,682) $52,828 Ending Balance Fiscal Year 2026-27 $293,471 $975,954 1The Fund Balances shown in the table above represent amounts held for both operating reserves and capital replacement. DESCRIPTION: Street Lighting Maintenance Districts (SLMD) 1983-1 and 1999-1 fund maintenance, utilities, repairs, and replacements for streetlights within the City of Dublin. Annual assessments levied on properties within each district are collected through the property tax roll and must follow the procedures established by the Landscaping and Lighting Act of 1972 (Act). The Act requires that the City Council direct the preparation of Engineer’s Reports, approve those reports, and conduct a public hearing on proposed assessments each fiscal year. The City is currently conducting proceedings under Proposition 218 to consolidate the two SMLDs into a new Street Lighting Assessment District (SLAD) 2026-1. Proposition 218 requires that property owners be notified of and given the opportunity to vote on a new assessment district. Ballots were mailed to affected property owners, and the balloting period closes at a public hearing on June 16, 2026 with results tabulated on June 17, 2026. If a majority of returned ballots by weighted assessment value oppose formation, SLAD 2026 -1 will not be established. The outcome of the Proposition 218 vote will not be known until mid-June. The City must prepare contingency proceedings for the existing SLMDs in parallel with the effort to consolidate the districts. If SLAD 2026-1 is approved, it will replace SLMD 1983-1 and SLMD 1999-1, and no further action on those districts will be needed for Fiscal Year 2026 -27. However, if SLAD 2026-1 fails, the City must be ready to levy assessments in the existing 1543 Page 3 of 5 districts before the deadline for inclusion on the 2026 -27 property tax rolls. To meet that timeline, Staff is combining what would normally be two separate Council actions, directing preparation of the Engineer's Reports and approving the preliminary reports, into a single meeting and scheduling the public hearing on July 21, 2026 at 7:00 p.m. in the City Council Chambers. The draft Engineer’s Reports have been prepared for SLMD 1983-1 and SLMD 1999-1 and are ready for approval. The following is a discussion of the two SLMDs and the findings of the Engineer’s Reports for each District. More detailed information about each district, including maps showing district boundaries can be found in Attachments 3 and 4. Street Lighting Maintenance District 1983-1 This District was established to replace the County Service Area, which had paid maintenance and energy costs for public streetlights in Dublin prior to City incorporation. The City Council approved formation of this District on August 2, 1983 with the initial assessment in the 1984 - 1985 tax year. This District funds the utilities, maintenance, repair, and replacement costs associated with street lighting in the entire City except for Dublin Ranch, Fallon Village, Clifden Park in the western hills, The Boulevard, and Tassajara Hills. The maximum assessment allowed under the authorizing documents is $19.34 per unit for residential uses and $106.37 per acre for commercial uses. The maximum assessment has been levied since Fiscal Year 2007-08. There is no provision in the formation documents to increase the per unit levy. As noted in the Engineer’s Report , any increase would require the approval of the property owners subject to the assessment through a Proposition 218 process. For Fiscal Year 2026-27, there is an increase in budgeted electricity costs, primarily due to projected increases in PG&E rates. Estimated expenditures are anticipated to exceed projected revenues in Fiscal Year 2026-27 and Fiscal Year 2027-28, requiring transfers from the available fund balance to cover the annual operation and maintenance costs . The City’s General Fund will need to offset the operating deficit beginning Fiscal Year 2027-28 to continue current service levels. Since there is no authorized annual escalator for the assessment rates , the proposed assessment amount for Fiscal Year 2026-27 remains the same as Fiscal Year 2025-26, as shown below. SLMD 1983-1 Assessments Property Type Current Fiscal Year Proposed Fiscal Year 2026-27 Annual Change Equivalent Dwelling Unit (EDU) $19.34 $19.34 $0 Commercial Per Acre $106.37 per acre $106.37 per acre $0 Street Lighting Maintenance District 1999-1 This District funds the utilities, maintenance, repair, and replacement costs associated with 1544 Page 4 of 5 street lighting that has been installed in Dublin Ranch, Fallon Village, Tassajara Hills, and Clifden Park Tract 7067. The City Council approved formation of this District on June 1, 1999 with the initial assessment in the 1999-2000 tax year. The District also includes a Capital Improvement Fund (CIF) reserve set aside to pay for improvement projects outside normal operation and maintenance costs, such as LED upgrades and painting portions of the decorative streetlight poles within the District. The assessment methodology in the formation documents for this District include an escalation clause that allows for adjustments to the assessment according to the Consumer Price Index and utility cost increases. These factors are updated in the Engineer’s Report on an annual basis. The maximum assessment for Fiscal Year 202 6-27, adjusted by the approved adjustment formula, is $85.56 per single family residence and $470.58 per acre for commercial parcels. The City can adjust the actual levy, within these maximums, based budgeted costs for District expenditures and the reserve fund balance. The proposed Fiscal Year 2026-27 assessments increase by 25 percent following a comprehensive review of the City’s street lighting program conducted as part of the Proposition 218 process for SLAD 2026-1. The analysis indicated that the existing cost allocation did not fully reflect the special benefits received by properties within SLMD 1999 -1 and that a larger share of the City’s street lighting costs should be assigned to the district. The proposed assessments also account for inflationary increases in utility and maintenance cost s. Dublin Ranch Street Lighting Assessments (SLMD 1999-1) Property Type Current Fiscal Year Proposed Fiscal Year 2026-27 Annual Change Equivalent Dwelling Unit (EDU) $47.80 $59.77 $11.97 Commercial Per Acre $262.91 $328.71 $65.80 Next Steps Upon City Council adoption of the resolutions, a public hearing on the proposed assessments will be scheduled for July 21, 2026 at 7:00 pm. Whether that hearing proceeds will depend on the outcome of the SLAD 2026-1 ballot tabulation on June 17, 2026, as described above. STRATEGIC PLAN INITIATIVE: None. NOTICING REQUIREMENTS/PUBLIC OUTREACH: The City Council Agenda was posted. 1545 Page 5 of 5 ATTACHMENTS: 1) Resolution Directing Preparation of Annual Engineer’s Reports for Street Lighting Maintenance Districts 1983-1 and 1999-1 2) Resolution Approving the Preliminary Engineer’s Reports, Declaring the Intention to Levy and Collect Assessments, and Scheduling a Time and Place for Hearing Protests for Street Lighting Maintenance Districts 1983-1 and 1999-1 3) Preliminary FY2026-27 Engineer’s Report for Street Lighting Maintenance District 1983-1 4) Preliminary FY2026-27 Engineer’s Report for Street Lighting Maintenance District 1999-1 1546 Attachment 1 Reso. No. XX-26, Item X.X, Adopted XX/XX/2026 Page 1 of 2 RESOLUTION NO. XX – 26 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF DUBLIN DIRECTING PREPARATION OF ANNUAL ENGINEER’S REPORTS FOR STREET LIGHTING MAINTENANCE DISTRICTS 1983-1 AND 1999-1 WHEREAS, on August 2, 1983, the City Council passed Resolution No. 38-83 ordering the formation of City of Dublin Street Lighting Maintenance District No. 1983-1, and on October 5, 1999, the City Council passed Resolution No. 153-99, ordering the formation of City of Dublin Street Lighting Maintenance District No. 1999-1 (Districts), pursuant to the provisions of the Landscaping and Lighting Act of 1972 (commencing at Section 22500 of the California Streets and Highways Code) (hereinafter, the “Act”); and WHEREAS, pursuant to Section 22622 of the Act, the City Council must adopt a resolution ordering the Engineer to prepare and file the Engineer’s Reports required by the Act for the Districts for Fiscal Year 2026-27; and WHEREAS, there are no proposed new improvements or substantial changes in existing improvements for the Districts for Fiscal Year 2026-27, and the improvements generally include the operation, maintenance, servicing, and acquisition of street lighting improvements and appurtenant facilities within the Districts; and WHEREAS, Section 22620 et seq. of the Act provides for the levy of annual assessments after formation of the Districts. NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Dublin hereby designates the City Engineer, or their designee, as Engineer of Work for purposes of preparing and filing with the Clerk a written report in accordance with Section 22565 et seq . of the Act. The Engineer of Work is hereby directed to prepare and file the Engineer’s Reports for Fiscal Year 2026-27. {Signatures on the following page} 1547 Reso. No. XX-26, Item X.X, Adopted XX/XX/2026 Page 2 of 2 PASSED, APPROVED AND ADOPTED by the City Council of the City of Dublin this 16th day of June 2026, by the following vote: AYES: NOES: ABSENT: ABSTAIN: ______________________________ Mayor ATTEST: _________________________________ City Clerk 1548 Attachment 2 Reso. No. XX-26, Item X.X, Adopted XX/XX/2026 Page 1 of 2 RESOLUTION NO. XX – 26 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF DUBLIN APPROVING THE PRELIMINARY ENGINEER’S REPORTS, DECLARING THE INTENTION TO LEVY AND COLLECT ASSESSMENTS, AND SCHEDULING A TIME AND PLACE FOR HEARING PROTESTS FOR STREET LIGHTING MAINTENANCE DISTRICTS 1983-1 AND 1999-1 WHEREAS, pursuant to the provisions of the Landscaping and Lighting Act of 1972, Part 2 of Division 15 of the California Streets and Highways Code (commencing with Section 22500) (Act), the City Council previously formed City of Dublin Street Lighting Maintenance District No. 1983-1 and Street Lighting Maintenance District No. 1999-1 (collectively the “Districts”); and WHEREAS, the City Council directed preparation of annual Engineer’s Reports for the Districts and designated the City Engineer, or their designee, as Engineer of Work and ordered said Engineer of Work to make and file the Engineer’s Reports in accordance with and pursuant to the Act; and WHEREAS, said Engineer of Work has made and filed with the City Clerk the Fiscal Year 2026-27 Engineer’s Reports for the Districts pursuant to the Act, which reports have been presented to this Council for consideration; and WHEREAS, the City Council has duly considered the Engineer’s Reports and finds that each and every part of the Engineer’s Reports is sufficient for the purpose of conducting the proceedings required pursuant to the Act. 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 for the acquisition of improvements, maintaining said improvements, and the incidental expenses related thereto, as contained in the Engineer’s Report’s, is hereby preliminarily approved and confirmed by the City Council. Section 2: That the diagrams showing the exterior boundaries of the 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 Engineer’s Reports, are hereby preliminarily approved and confirmed by the City Council. Section 3: The proposed assessments contained in the Engineer’s Reports are hereby preliminarily approved and confirmed. The assessments are apportioned upon the several lots and parcels within the Districts in proportion to the estimated special benefits to be received from the improvements and related maintenance, operation, and servicing activities. Section 4: The City Council hereby declares its intention to levy and collect assessments within the Districts for Fiscal Year 2026-27 pursuant to the Act, over and including the land within the District boundaries, to pay the annual costs of the improvements . 1549 Reso. No. XX-26, Item X.X, Adopted XX/XX/2026 Page 2 of 2 Section 5: The improvements within the Districts may include operation, maintenance, acquisition and servicing of street lighting and appurtenant facilities within the boundaries of the Districts. Services provided include all necessary service, operations, administration, and maintenance required to keep the improvements in a satisfactory operating condition. Section 6: The City Council hereby declares its intention to conduct a Public Hearing concerning the levy of assessments for the Districts in accordance with Chapter 3, Section 22626 of the Act. Section 7: The City Clerk is hereby directed to give notice of said hearing to a ll property owners in the Districts, publishing the notice of Public Hearing once in a local newspaper circulated in the City not less than ten (10) days before the date of the hearing, and by posting a copy of the notice in official posting locations customarily used by the City Council. 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 8: Notice is hereby given that a Public Hearing on Street Lighting Maintenance District 1983-1 and Street Lighting Maintenance District 1999 -1, and these matters will be held by the City Council on Tuesday, July 21, 2026, at 7:00 p.m. or as soon thereafter as feasible in the City Council Chamber, located at 100 Civic Plaza, Dublin, and remotely via Zoom Communications. Section 9: The City Clerk is hereby authorized and directed to give notice of such hearing as provided by law. PASSED, APPROVED, AND ADOPTED by the City Council of the City of Dublin this 16th day of June 2026, by the following vote: AYES: NOES: ABSENT: ABSTAIN: ______________________________ Mayor ATTEST: _________________________________ City Clerk 1550 Street Lighting Maintenance District No. 1983-1 Fiscal Year 2026-27 Engineer’s Report June 16, 2026 Attachment 3 1551 CITY OF DUBLIN FISCAL YEAR 2026-27 STREET LIGHTING MAINTENANCE DISTRICT No. 1983-1 TABLE OF CONTENTS i Table of Contents Page No. Certificate ......................................................................................... ii Section I - Introduction ..................................................................... 1 Section II – Engineer’s Report ......................................................... 3 Part A – Plans and Specifications ......................................... 5 Part B – Estimate of Cost ...................................................... 7 Part C – Assessment District Diagram ................................ 11 Part D – Method of Apportionment of Assessments ............ 13 Part E - Assessment Roll .................................................... 18 1552 CITY OF DUBLIN FISCAL YEAR 2026-27 STREET LIGHTING MAINTENANCE DISTRICT No. 1983-1 CERTIFICATE ii ENGINEER'S REPORT CITY OF DUBLIN STREET LIGHTING MAINTENANCE DISTRICT NO. 1983-1 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: May 15, 2026 By: Eduardo Espinoza, P.E. RCE # 83709 1553 CITY OF DUBLIN FISCAL YEAR 2026-27 STREET LIGHTING MAINTENANCE DISTRICT No. 1983-1 INTRODUCTION 1 SECTION I INTRODUCTION The City of Dublin (“City”) levies and collects special assessments on parcels within the City of Dublin Street Lighting Maintenance Assessment District No. 1983-1 (“District”) to maintain the public street lighting improvements. The District was initially formed in 1983 to provide a dedicated source of funding for the ongoing maintenance of street lighting improvements within the boundaries of the District. The assessments and method of apportionment described in this Engineer’s Report (“Report”) utilize commonly accepted assessment engineering practices and have been calculated and proportionately spread to each parcel based on the special benefits received as approved by the City Council at the time the District was formed. General Description of the District The District was created in 1983 to replace the County of Alameda Lighting Service Area within the City of Dublin and to fund the maintenance and servicing costs for the City’s street lighting system. In Fiscal Year 1995-96, the City of Dublin acquired the PG&E owned streetlights within the District to reduce maintenance costs. The District includes all parcels that were within the County of Alameda Lighting Service Area which includes all parcels within the City except for Dublin Ranch, the Clifton Park development in the western hills, Tracts 7067, 8024, 8073 and 8074, the Jordan Ranch development, the Tassajara Hills development, and the Francis Ranch development. A reduced copy of the Assessment Diagram showing the exterior boundaries of the District is provided in Part C of this Report. Compliance with the California Constitution Assessments are levied annually within the District pursuant to the Landscape and Lighting Act of 1972, Part 2 of Division 15 of the California Streets and Highways Code (“1972 Act”). All assessments described in this Report and approved by the City Council are prepared in accordance with the 1972 Act and are compliant with the provisions of the California Constitution Article XIIID (“Article XIIID”), which was enacted with the passage of Proposition 218 in November 1996. Pursuant to Article XIIID Section 5, certain existing assessments are exempt from the substantive and procedural requirements of Article XIIID Section 4. Specifically, Article XIIID Section 5(a) exempted: “Any assessment imposed exclusively to finance the capital costs or maintenance and operation expenses for sidewalks, streets, sewers, water, flood control, drainage systems or vector control. Subsequent increases in such assessments shall be subject to the procedures and approval process set forth in Section 4.” 1554 CITY OF DUBLIN FISCAL YEAR 2026-27 STREET LIGHTING MAINTENANCE DISTRICT No. 1983-1 INTRODUCTION 2 The City has determined that the annual assessments originally established for the District were for the maintenance and operation of streetlights within the public street rights-of-way. As such, pursuant to Article XIIID Section 5(a), the pre–existing assessment amount has been exempted from the procedural requirements of Article XIIID Section 4 since the amount of the assessment has not increased since the passage of Proposition 218. Any future increase in the assessment rate or substantial changes in the services provided would require that the District be brought into compliance with all the requirements of Article XIIID and would require the approval of the property owners subject to the assessment based upon a mailed ballot which would be sent to each property owner. Summary of District The table below summarizes the maximum assessments and the assessments to be levied for each property type in Fiscal Year (FY) 2026-27. As shown in Part B of this Report, the estimated expenditures are anticipated to exceed the projected revenues in FY 2026-27 and FY 2027-28, requiring transfers from the available fund balance to cover the annual operation and maintenance costs. If expenditures continue to exceed assessment revenues, ongoing fund balance transfers will be necessary. It is projected that the remaining fund balance for the District will be depleted in FY 2027-28 and the City will need to contribute from an alternative funding source. Increasing assessment revenues to address the rising funding shortfall requires property owner approval through mailed ballot proceedings conducted in accordance with Proposition 218. City Council may approve increased assessments if a majority of ballots returned, weighted by the proposed assessments, do not oppose the increased assessments. Property Type Maximum Assessment Rate Applied Assessment Rate ‐Family Residential $38.68 per Parcel $38.68 per Parcel Triplex, Multi‐Family Residential $58.02 per Parcel $58.02 per Parcel Fourplex, Multi‐Family Residential $77.36 per Parcel $77.36 per Parcel Apartments, Multi‐Family Residential $116.04 per Parcel $116.04 per Parcel Commercial/Industrial/Institutional $106.37 per Acre $106.37 per Acre Vacant Commercial/Industrial/Institutional $53.18 per Acre $53.18 per Acre Rural $9.67 per Parcel $9.67 per Parcel Exempt, Cemeteries, Common Open Space $0.00 per Parcel $0.00 per Parcel TABLE 1: MAXIMUM AND APPLIED ASSESSMENTS Street Lighting Maintenance District No. 1983-1 1555 CITY OF DUBLIN FISCAL YEAR 2026-27 STREET LIGHTING MAINTENANCE DISTRICT No. 1983-1 ENGINEER’S REPORT 3 SECTION II ENGINEER'S REPORT PREPARED PURSUANT TO THE PROVISIONS OF LANDSCAPING AND LIGHTING ACT OF 1972 SECTION 22500 THROUGH 22679 OF THE CALIFORNIA STREETS AND HIGHWAYS CODE CITY OF DUBLIN STREET LIGHTING MAINTENANCE DISTRICT NO. 1983-1 FISCAL YEAR 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 June 16, 2026, I, Eduardo Espinoza, the duly appointed Engineer of Work, Assessment Engineer for the City of Dublin Street Lighting Maintenance District No. 1983-1 (the “District”) submit the following Report, consisting of Section I (Introduction), and this, Section II (Engineer’s Report), which consists of five (5) parts as follows: PART A: PLANS AND SPECIFICATIONS This part describes the improvements maintained by the District. Plans and specifications for the improvements are on file in the Office of the Director of Public Works of the City of Dublin and are incorporated herein by reference. PART B: ESTIMATE OF COST This part contains an estimate of the cost of the proposed improvements to be maintained for Fiscal Year 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. 1556 CITY OF DUBLIN FISCAL YEAR 2026-27 STREET LIGHTING MAINTENANCE DISTRICT No. 1983-1 ENGINEER’S REPORT 4 The lines and dimensions of each lot or parcel within the District are those lines and dimensions shown on the maps of the Alameda County Assessor for the year when this Report was prepared. The Assessor’s maps and records are incorporated by reference herein and made a part of this Report. PART D: METHOD OF APPORTIONMENT OF ASSESSMENTS This part describes the method of apportionment of assessments, based upon each parcel’s land use classification within the District in proportion to the estimated special benefits to be received. PART E: ASSESSMENT ROLL This part contains an assessment of the estimated cost of the improvements apportioned to each benefited parcel of land within the District. The Assessment Roll is filed in the Office of the City Clerk of the City of Dublin and is incorporated in this Report. The list is keyed to the records of the Alameda County Assessor, which are incorporated herein by reference. 1557 CITY OF DUBLIN FISCAL YEAR 2026-27 STREET LIGHTING MAINTENANCE DISTRICT No. 1983-1 PLANS AND SPECIFICATIONS 5 PART A PLANS AND SPECIFICATIONS The District provides for the continued installation, maintenance, and servicing of street lighting improvements within the public right-of-way which provide special benefit to parcels and properties within the District. As generally defined in the 1972 Act, maintenance and servicing of the street lighting improvements may include one or any combination of the following: 1) The installation or construction of public lighting facilities, including, but not limited to streetlights and traffic signals. 2) The installation or construction of any facilities which are appurtenant to any of the foregoing or which are necessary or convenient for the maintenance or servicing thereof; including but not limited to, grading, removal of debris, the installation or construction of curbs, gutters, walls, sidewalks, or paving, or water, irrigation, drainage, or electrical facilities. 3) The maintenance or servicing, or both, of any of the foregoing including the furnishing of services and materials for the ordinary and usual maintenance, operation, and servicing of any improvement, including, but not limited to: a) Repair, removal, or replacement of all or any part of any improvements; b) Grading, clearing, removal of debris, the installation, repair or construction of curbs, gutters, walls, sidewalks, or paving, or water, irrigation, drainage, or electrical facilities; c) The cleaning, sandblasting, and painting of walls and other improvements to remove or cover graffiti; d) Electric current or energy, gas, or other agent for the lighting or operation of any other improvements. 4) Incidental expenses associated with the improvements including, but not limited to: a) The cost of preparation of the report, including plans, specifications, estimates, diagram, and assessment; b) The costs of printing, advertising, and publishing, posting, and mailing of notices; c) Compensation payable to the County for collection of assessments; d) Compensation of any engineer or attorney employed to render services; e) Any other expenses incidental to the construction, installation, or maintenance and servicing of the improvements; and, f) Costs associated with any elections held for the approval of a new or increased assessment. 1558 CITY OF DUBLIN FISCAL YEAR 2026-27 STREET LIGHTING MAINTENANCE DISTRICT No. 1983-1 PLANS AND SPECIFICATIONS 6 Pursuant to the 1972 Act: "Maintain" or "maintenance" means the furnishing of services and materials for the ordinary and usual maintenance, operation, and servicing of any improvement, including repair, removal, or replacement of all or any part of any improvement. "Service" or "servicing" means the furnishing of electric current or energy, gas, or other illuminating agent for any public lighting facilities or for the lighting or operation of any other improvements. Drawings showing the specific locations of the improvements are on file in the City’s Public Works Department and are made a part of this report by reference. 1559 CITY OF DUBLIN FISCAL YEAR 2026-27 STREET LIGHTING MAINTENANCE DISTRICT No. 1983-1 ESTIMATE OF COSTS 7 PART B ESTIMATE OF COSTS All public streetlights and other eligible improvements within the District are maintained and serviced on a regular basis, using assessment revenues and available reserve funds. Since the passage of Proposition 218 in 1996, any increase in assessment rates require property owner approval. Although assessment revenues within the District have increased incrementally over time because of new development, annual operations, maintenance, and utility costs have increased at a significantly faster rate. As a result, the current annual assessment revenues are not sufficient to fully fund the District’s ongoing operations, maintenance, and administrative expenses. The District is utilizing its available reserve fund balance to offset the funding shortfall to maintain existing service levels and provide for continued operation and maintenance of the streetlighting improvements within the District. The District’s available reserve fund balance is projected to be depleted during Fiscal Year 2027-28 and the City will need to begin contributing from the General Fund to continue maintaining and operating the streetlighting improvements within the District at current service levels. The proposed cost estimate for the District is shown in Table 2. This includes an estimate of the costs of utilities, operations, services, administration, and maintenance associated with the improvements, including all labor, personnel, equipment, materials, and administrative expenses for the next two (2) fiscal years. The summary also shows the estimated fund balance, and the projected reserve collection increase/(decrease) that will be required from the fund balance based upon the estimated expenditures and assessment revenue. Projected cost estimates are also shown for two (2) fiscal years. The following describes the general services and costs shown in the cost estimate. District Costs Operating Supplies – The cost of supplies for ongoing maintenance and servicing of the street lighting improvements including street light repair parts and the labor associated with performing the repair work. In addition, a portion of this cost is set aside as a contingency amount for both large scheduled and unscheduled, but necessary repairs. Contract with Alameda County – The cost of street light maintenance provided by the County of Alameda based on the current fiscal year contract. California Street Light Association – The cost of Street Light Association dues based on the relative number of streetlights within the District. Utilities Electricity – The cost of streetlight electrical energy use, including miscellaneous utility charges. 1560 CITY OF DUBLIN FISCAL YEAR 2026-27 STREET LIGHTING MAINTENANCE DISTRICT No. 1983-1 ESTIMATE OF COSTS 8 Improvements (Not Building) – The cost of improvements (not building) includes costs associated with the maintenance, construction, and rehabilitation of authorized improvements. Miscellaneous Expenses – Costs that cannot easily be categorized into any of the other District Costs defined above. Legal Notices – The cost of legal notices includes costs associated with preparation and publishing of any, and all required legal notices associated with the District. District Administration – The costs of contracting with professionals to provide services specific to the annual levy administration, including preparation of the Engineer’s Report, resolutions, and levy submittal to the County. These fees can also include any additional administrative, legal, or engineering services specific to the District such as the cost to prepare and mail notices of the public meeting and hearing. Public Works Administration – The cost of public works administration includes costs derived by the City’s Public Works Department or other department in relation to the administration and management of the District. County Collection Fee – The cost to the District for the County to collect assessments on the annual secured property tax bills. Alameda County charges 1.7% of the total amount levied. The following page shows the cost estimates for Fiscal Year 2026-27 and 2027-28. 1561 CITY OF DUBLIN FISCAL YEAR 2026-27 STREET LIGHTING MAINTENANCE DISTRICT No. 1983-1 ESTIMATE OF COSTS 9 1The actual assessment amount levied may be slightly less because the County only applies assessments in even pennies in order to divide the property tax bill payments into two equal installments. 2Includes $175,000 incurred during Fiscal Year 2025-26 for the process to form new Street Lighting Assessment District 2026-1. 3The City receives assessment revenue in two installments, typically in January and May. Therefore, the City must maintain sufficient fund to cover approximately 50% of the annual budget during the period from July 1st through December 31st. 4The Landscaping and Lighting Act of 1972 allows for the collection of funds for the repair and replacement of eligible District improvements. 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 FY 2027-28 Cost Estimate Total Revenues:$331,000 $331,000 Estimated Expenditures Total Annual Expenditures:$499,682 $518,550 Fund Balance Information $118,471 ($69,079) Table 2: Cost Estimate Table Streetlighting Maintenance District No. 1983-1 1562 CITY OF DUBLIN FISCAL YEAR 2024-25 STREET LIGHTING MAINTENANCE DISTRICT No. 1983-1 ESTIMATE OF COSTS 10 Following is a list of capital improvement projects the City plans to address utilizing District funds in the upcoming fiscal years and thereafter as funds allow. Citywide Streetlight Replacement: As needed replacement of streetlights that are at the end of their service life or that have been damaged due to automobile accidents. 1563 CITY OF DUBLIN FISCAL YEAR 2026-27 STREET LIGHTING MAINTENANCE DISTRICT No. 1983-1 ASSESSMENT DIAGRAM 11 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. 1564 City of DublinStreet Lighting Maintenance District No. 1983-1Assessment Diagram ¯3,250 0 3,250 6,5001,625 Feet Legend ! ! ! !LLA D 1983-1 Boundary City Lim it Parcel Lines Parcels within LLAD 1983-1 Dublin Blvd San Ramon Rd TassajaraRd 1565 CITY OF DUBLIN FISCAL YEAR 2026-27 STREET LIGHTING MAINTENANCE DISTRICT No. 1983-1 METHOD OF APPORTIONMENT 13 PART D METHOD OF APPORTIONMENT OF ASSESSMENTS General The 1972 Act permits the establishment of assessment districts by agencies for the purpose of providing certain public improvements which include the construction, maintenance and servicing of public lights, landscaping, and appurtenant facilities. The 1972 Act further requires that the cost of these improvements be levied according to benefit rather than assessed value: “The net amount to be assessed upon lands within an assessment district may be apportioned by any formula or method which fairly distributes the net amount among all assessable lots or parcels in proportion to the estimated benefits to be received by each such lot or parcel from the improvements.” The formula used for calculating assessments in the District therefore reflects the composition of the parcels, and the improvements and services provided, to fairly apportion the costs based on estimated benefit to each parcel. In addition, pursuant to Article XIIID Section 4: “No assessment shall be imposed on any parcel which exceeds the reasonable cost of the proportional special benefit conferred on that parcel. Only special benefits are assessable, and an agency shall separate the general benefits from the special benefits conferred on a parcel.” Benefit Analysis Each of the improvements have been carefully reviewed by the City and the corresponding assessments have been proportionately spread to each parcel based on special benefits received from the improvements as determined at the time the District was established. General Benefits – In reviewing each of the District improvements, the proximity of those improvements to both properties within the District and those outside the District, as well as the reasons for installing and constructing such improvements, it is evident that the improvements are solely the result of developing properties within the District and the ongoing maintenance and operation of these improvements will directly affect the properties within the District. Although the improvements include public areas, easements, rights-of-way, and other amenities available or visible to the public at large, the construction and installation of these improvements were only necessary for the development of properties within the District and were not required, nor necessarily desired by any properties or developments outside the District boundary and any public access or use of the improvements by others is incidental. Therefore, it has been 1566 CITY OF DUBLIN FISCAL YEAR 2026-27 STREET LIGHTING MAINTENANCE DISTRICT No. 1983-1 METHOD OF APPORTIONMENT 14 determined that the improvements and the ongoing maintenance, servicing and operation of those improvements provide no measurable general benefit to properties outside the District or to the public at large, but clearly provide distinct and special benefits to properties within the District. Special Benefits – The method of apportionment (method of assessment) outlined herein is based on the premise that each assessed parcel within the District receives special benefits from the improvements and the desirability and security of those properties as enhanced by the presence of public lighting near those properties. The special benefits conferred on property from street lighting and other public lighting facilities include the convenience, safety, and security of property, improvements, and goods. Specifically: 1) Enhanced deterrence of crime and the aid to police protection. 2) Increased nighttime safety on roads, streets, and public areas. 3) Improved ability of pedestrians and motorists to see. 4) Improved ingress and egress to property. 5) Reduced vandalism and other criminal acts and damage to improvements or property. 6) Improved traffic circulation and reduced nighttime accidents and personal property loss. The preceding special benefits contribute to the aesthetic value and desirability of each of the assessed parcels within the District and thereby provide a special enhancement of the properties. Furthermore, it has been determined that the lack of funding to properly service and maintain the District improvements would have a negative impact on the properties within the District. All the preceding special benefits contribute to a specific enhancement and desirability of each of the assessed parcels within the District. Non-Assessable Properties – Within the boundaries of the District, there are several types of properties that are considered to receive no special benefit from the District improvements and are therefore not assessed. These parcels include: 1567 CITY OF DUBLIN FISCAL YEAR 2026-27 STREET LIGHTING MAINTENANCE DISTRICT No. 1983-1 METHOD OF APPORTIONMENT 15 1) Publicly owned parcels that are reserved as public open space or are developed as City parks for active recreation and are maintained and serviced by the District; 2) Publicly owned wetland parcels; 3) Certain public utility parcels; 4) Privately owned open space parcels; and 5) Privately owned "sliver" parcels that have resulted from a lot line adjustment with an adjacent larger parcel. The adjacent larger parcels, of which these "sliver" parcels are a part, are assessed at the residential rate Assessment Methodology The special benefits received by each parcel within the District and each parcel’s proportional annual assessment are calculated based on a formula that utilizes Equivalent Dwelling Units. The Equivalent Dwelling Unit (EDU) method of apportionment establishes a proportional benefit relationship between the various parcels within the District and the improvements maintained by the District. The typical single family residential parcel is assigned 1.00 Equivalent Dwelling Unit (EDU) since it represented more than 73% of the total parcels within the District. EDUs are assigned to the other land uses based upon the property’s development status, type of development (County of Alameda land use code) and property size as shown in the table below. Parcels determined to be vacant will be assessed at a reduced rate of 50%, by multiplying the parcel’s assigned EDU factor by 0.5 (or 50%). Single-Family Residential (SFR) – (County land use 1x) this land use identifies properties that are developed for single family residential use and are assigned a factor of 1.00 EDU per parcel. This is the base value that all other land use types are compared and weighted against (i.e., Equivalent Dwelling Unit “EDU”). This land use classification may include, but is not limited to, lots or parcels identified as single-family residential homes, planned development (tract or townhouse type), and modular/manufactured single family residential units. Property Type EDU Factor‐ Family Residential 2.00 per Parcel Triplex, Multi ‐ Family Residential 3.00 per Parcel Fourplex, Multi ‐ Family Residential 4.00 per Parcel Apartments, Multi ‐ Family Residential 6.00 per Parcel Commercial/Industrial/Institutional 5.50 per Acre Vacant Commercial/Industrial/Institutional 2.75 per Acre Rural 0.50 per Parcel Exempt, Cemeteries, Common Open Space 0.00 per Parcel TABLE 3: ASSESSMENT METHODOLOGY Street Lighting Maintenance District No. 1983-1 1568 CITY OF DUBLIN FISCAL YEAR 2026-27 STREET LIGHTING MAINTENANCE DISTRICT No. 1983-1 METHOD OF APPORTIONMENT 16 Condominium Unit – (County land use 73) this land use identifies properties that are subdivided residential parcels that have more than one residential unit developed on the property. This land use is assigned 1.00 EDU per unit. Duplex, Multi-Family Residential – (County land use 22) this land use identifies properties that are developed for multi-family residential use and are assigned a factor of 2.00 EDU per parcel. This land use classification includes double or duplex units. Triplex, Multi-Family Residential – (County land use 23) this land use identifies properties that are developed for multi-family residential use and are assigned a factor of 3.00 EDU per parcel. This land use classification includes triplex units; or double or duplex units together with a single-family home. Fourplex, Multi-Family Residential – (County land use 24) this land use identifies properties that are developed for multi-family residential use and are assigned a factor of 4.00 EDU per parcel. This land use classification includes four living units; a fourplex, a triplex and a single-family home, two doubles or duplexes, or a combination thereof. Apartment Complex, Multi-Family Residential – (County land use 7x, except 73) This land use identifies properties that are developed for multi-family residential use of five (5) or more units and are assigned a factor of 6.00 EDU per parcel. This land use classification may include, but is not limited to, lots or parcels identified as vacant apartment land capable of supporting 5 or more units, residential property converted to 5 or more units, cooperatives, restricted income properties, fraternities, sororities, church homes, multiple residential (5 or more units), and residential high-rise (7 or more units). Commercial – (County land use 3x, 8x, 9x) this land use identifies properties that are considered improved for commercial use and are assigned a factor of 5.50 EDU per gross acre. This land use classification may include, but is not limited to, lots or parcels identified as car washes, commercial garages, automotive dealerships, parking lots, parking garages, service stations, funeral homes, nursing or boarding homes, hospitals, hotels/motels, banks, medical-dental, single and multi-story office buildings, commercial land, department stores, discount stores, restaurants, shopping centers, or supermarkets. Industrial – (County land use 4x) this land use identifies properties that are developed for industrial use and are assigned a factor of 5.50 EDU per gross acre. This land use classification may include, but is not limited to lots, or parcels identified as vacant industrial land, warehouses, light and heavy industrial, nurseries, sand and gravel quarries, salt ponds, trucking and distribution terminals, wrecking yards, and miscellaneous industrial. Institutional – (County land use 6x, except 65) this land use identifies properties that are developed for institutional use and are assigned a factor of 5.50 EDU per gross acre. This land use classification may include, but is not limited to, lots or parcels identified as vacant land that is a necessary part of an institutional property, improved government- owned property, low income housing (secured P.I.’s only), golf courses, private schools, churches, lodge-halls, clubhouses, and other institutional properties. 1569 CITY OF DUBLIN FISCAL YEAR 2026-27 STREET LIGHTING MAINTENANCE DISTRICT No. 1983-1 METHOD OF APPORTIONMENT 17 Rural Property – (County land use 5x) this land use identifies properties that are defined as rural lands and are assigned a factor of 0.50 EDU per parcel. This land use classification may include, but is not limited to, lots or parcels identified as rural residential home sites, one or more mobile homes on rural home sites, rural property with significant commercial or industrial use, property used for agriculture (more than 10 acres), rural land in transition to higher land use classification, and rural land under non-renewal of the Williamson Act. Exempt Property, Cemeteries & Common Open Space – (County land use 0, 03-05, 65) this land use identifies properties that are exempt from assessment and are assigned 0.00 EDU. This land use classification may include, but is not limited to, lots or parcels identified as exempt public agencies; property leased or owned by public utilities, cemeteries, and planned development common areas. 1570 CITY OF DUBLIN FISCAL YEAR 2026-27 STREET LIGHTING MAINTENANCE DISTRICT No. 1983-1 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. 1571 Street Lighting District No. 1999-1 Fiscal Year 2026-27 Engineer’s Report June 16, 2026 Attachment 4 1572 CITY OF DUBLIN FISCAL YEAR 2026-27 STREET LIGHTING MAINTENANCE DISTRICT No. 1999-1 TABLE OF CONTENTS i Table of Contents Page No. Certificate ......................................................................................... ii Section I - Introduction ..................................................................... 1 Section II – Engineer’s Report ......................................................... 3 Part A – Plans and Specifications ......................................... 5 Part B – Estimate of Costs .................................................... 7 Part C – Assessment District Diagram ................................ 10 Part D – Method of Apportionment of Assessments ............ 12 Part E - Assessment Roll .................................................... 19 1573 CITY OF DUBLIN FISCAL YEAR 2026-27 STREET LIGHTING MAINTENANCE DISTRICT No. 1999-1 CERTIFICATE ii ENGINEER'S REPORT CITY OF DUBLIN STREET LIGHTING MAINTENANCE DISTRICT NO. 1999-1 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: May 15, 2026 By: Eduardo Espinoza, P.E. RCE # 83709 1574 CITY OF DUBLIN FISCAL YEAR 2026-27 STREET LIGHTING MAINTENANCE DISTRICT No. 1999-1 INTRODUCTION 1 SECTION I INTRODUCTION The City of Dublin (“City”) levies and collects special assessments on parcels within the City of Dublin Street Lighting Maintenance District No. 1999-1 (“District”) to maintain the public street lighting improvements within the District. The assessments and method of apportionment described in this Report utilize commonly accepted assessment engineering practices and have been calculated and proportionately spread to each parcel based on the special benefits received as approved by the City Council at the time the District was formed. General Description of the District The District was initially formed in 1999 to provide a dedicated source of funding for the ongoing maintenance of public street lighting improvements within the boundaries of the Dublin Ranch development (excluding the golf course). Tract 7067, which is the Clifden Parc development off Mountain Rise Place in the western hills of the City was annexed to the District in 2000, and Dublin Ranch Areas A and G were annexed in 2001. The remaining portions of Dublin Ranch, including areas B, C, F and H were annexed to the District in December 2005. Fallon Village (Tract 7586) was annexed to the District in 2007, and Jordan Ranch (Tract 8024, 8073 & 8074) was annexed to the District in 2011. Tract 8102, which is the Tassajara Hills Phase 1 development was annexed to the District in 2017. Tract 8563, which is the Francis Ranch development, was annexed to the District in 2023. One reason for the formation of the District was that a special decorative lighting fixture was designed and installed throughout the area to create a community element as part of the development. A Diagram showing the exterior boundaries of the District is provided within this Report. A reduced copy of the Assessment Diagram showing the exterior boundaries of the District is provided in Part C of this Report. Compliance with the California Constitution Assessments are levied annually within the District pursuant to the Landscape and Lighting Act of 1972, Part 2 of Division 15 of the California Streets and Highways Code (“1972 Act”). All assessments described in this Report and approved by the City Council are prepared in accordance with the 1972 Act and are in compliance with the provisions of the California Constitution Article XIIID (“Article XIIID”), which was enacted with the passage of Proposition 218 in November 1996. The formation of this District was initiated by petition from the developer, and the City has determined it is compliant with the substantive and procedural requirements of Proposition 218 and the 1972 Act. At the time the District was formed, the property owners agreed to the inclusion of a formula for increasing assessments for each fiscal year to offset increases due to inflation as described in the assessment methodology. 1575 CITY OF DUBLIN FISCAL YEAR 2026-27 STREET LIGHTING MAINTENANCE DISTRICT No. 1999-1 INTRODUCTION 2 Any future increase in the assessment rate in excess of the maximum allowable rate or substantial changes in the services provided would require the approval of the property owners subject to the assessment based upon a mailed ballot which would be sent to each property owner. Summary of District A summary of the maximum assessments and the assessments to be levied in Fiscal Year 2026-27 for each property type is shown in the table below. Property Type EDU Factor FY 2026-27 Maximum Assessment Rate FY 2026-27 Applied Assessment Rate TABLE 1: SUMMARY OF MAXIMUM AND APPLIED ASSESSMENTS Street Lighting District No. 1999-1 1576 CITY OF DUBLIN FISCAL YEAR 2026-27 STREET LIGHTING MAINTENANCE DISTRICT No. 1999-1 ENGINEER’S REPORT 3 SECTION II ENGINEER'S REPORT PREPARED PURSUANT TO THE PROVISIONS OF LANDSCAPING AND LIGHTING ACT OF 1972 SECTION 22500 THROUGH 22679 OF THE CALIFORNIA STREETS AND HIGHWAYS CODE CITY OF DUBLIN STREET LIGHTING MAINTENANCE DISTRICT NO. 1999-1 FISCAL YEAR 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 June 16, 2026, I, Eduardo Espinoza, the duly appointed Engineer of Work, Assessment Engineer for the City of Dublin Street Lighting Maintenance District No. 1999-1 (the “District”) submit the following Report, consisting of Section I (Introduction), and this Section II (Engineer’s Report), which consists of five (5) parts as follows: PART A: PLANS AND SPECIFICATIONS This part describes the improvements maintained by the District. Plans and specifications for the improvements are on file in the Office of the Director of Public Works of the City of Dublin and are incorporated herein by reference. PART B: ESTIMATE OF COST This part contains an estimate of the cost of the proposed improvements to be maintained for Fiscal Year 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. 1577 CITY OF DUBLIN FISCAL YEAR 2026-27 STREET LIGHTING MAINTENANCE DISTRICT No. 1999-1 ENGINEER’S REPORT 4 The lines and dimensions of each lot or parcel within the District are those lines and dimensions shown on the maps of the Alameda County Assessor for the year when this Report was prepared. The Assessor’s maps and records are incorporated by reference herein and made a part of this Report. PART D: METHOD OF APPORTIONMENT OF ASSESSMENTS This part describes the method of apportionment of assessments, based upon each parcel’s land use classification within the District in proportion to the estimated special benefits to be received. PART E: ASSESSMENT ROLL This part contains an assessment of the estimated cost of the improvements to be apportioned to each benefited parcel of land within the District. The Assessment Roll is filed in the Office of the City Clerk of the City of Dublin and is incorporated in this Report. The list is keyed to the records of the Alameda County Assessor, which are incorporated herein by reference. 1578 CITY OF DUBLIN FISCAL YEAR 2026-27 STREET LIGHTING MAINTENANCE DISTRICT No. 1999-1 PLANS AND SPECIFICATIONS 5 PART A PLANS AND SPECIFICATIONS The District provides for the continued installation, maintenance, and servicing of street lighting improvements within the public rights-of-way and within public easements within private streets which provide special benefit to parcels and properties within the District. For the first several years after the formation of the District, this District did not incur a significant maintenance cost; however, as the streetlights age, the number of repairs are increasing. In addition, a portion of the funds collected from the annual assessments of the District are being set aside for future capital improvement project costs in a separate improvement fund referred to as a Capital Improvement Fund (CIF). The CIF was established for proposed improvements and expenditures that are greater than can be conveniently raised from a single annual assessment. Anticipated projects include LED conversions and pole painting. These funds are not considered part of the regular maintenance of the improvements or a part of the Operating Reserve Fund. In Fiscal Year 2012-13, 321 streetlights in the District were retrofitted with new light emitting diode (LED) fixtures. The total construction cost for these improvements was $283,800. As part of this retrofit, the district received a one–time rebate amount of $39,950 from Pacific Gas & Electric (PG&E). As generally defined in the 1972 Act, maintenance and servicing of the street lighting improvements may include one or any combination of the following: 1) The installation or construction of public lighting facilities, including, but not limited to streetlights and traffic signals. 2) The installation or construction of any facilities which are appurtenant to any of the foregoing or which are necessary or convenient for the maintenance or servicing thereof; including but not limited to, grading, removal of debris, the installation or construction of curbs, gutters, walls, sidewalks, paving, or water, irrigation, drainage, or electrical facilities. 3) The maintenance or servicing, or both, of any of the foregoing including the furnishing of services and materials for the ordinary and usual maintenance, operation, and servicing of any improvement, including, but not limited to: a) Repair, removal, or replacement of all or any part of any improvements; b) Grading, clearing, removal of debris, the installation, repair or construction of curbs, gutters, walls, sidewalks, paving, or water, irrigation, drainage, or electrical facilities; c) The cleaning, sandblasting, and painting of walls and other improvements to remove or cover graffiti; and d) Electric current or energy, gas, or other agent for the lighting or operation of any other improvements. 4) Incidental expenses associated with the improvements including, but not limited to: a) The cost of preparation of the report, including plans, specifications, estimates, diagram, and assessment; 1579 CITY OF DUBLIN FISCAL YEAR 2026-27 STREET LIGHTING MAINTENANCE DISTRICT No. 1999-1 PLANS AND SPECIFICATIONS 6 b) The costs of printing, advertising, and the publishing, posting, and mailing of notices; c) Compensation payable to the County for collection of assessments; d) Compensation of any engineer or attorney employed to render services; e) Any other expenses incidental to the construction, installation, or maintenance and servicing of the improvements; and f) Costs associated with any elections held for the approval of a new or increased assessment. Pursuant to the 1972 Act: "Maintain" or "maintenance" means the furnishing of services and materials for the ordinary and usual maintenance, operation, and servicing of any improvement, including repair, removal, or replacement of all or any part of any improvement. "Service" or "servicing" means the furnishing of electric current or energy, gas, or other illuminating agent for any public lighting facilities or for the lighting or operation of any other improvements. Drawings showing the specific locations of the improvements are on file in the City’s Public Works Department and are made a part of this report by reference. 1580 CITY OF DUBLIN FISCAL YEAR 2026-27 STREET LIGHTING MAINTENANCE DISTRICT No. 1999-1 ESTIMATE OF COSTS 7 PART B ESTIMATE OF COSTS All public streetlights and other eligible improvements within the District are maintained and serviced on a regular basis. The proposed cost estimate for the District is shown on a following page herein. This includes an estimate of the costs of utilities, operations, services, administration, and maintenance associated with the improvements, including all labor, personnel, equipment, materials, and administrative expenses. The summary also shows the estimated fund balance, and the projected reserve collection increase/(decrease) based upon the estimated expenditures and assessment revenue. Projected cost estimates are also shown for the next two (2) fiscal years. The following describes the general services and costs shown in the cost estimate. District Costs Operating Supplies – The cost of supplies for ongoing maintenance and servicing of the street lighting improvements including street light repair parts and the labor associated with performing the repair work. In addition, a portion of this cost is set aside as a contingency amount for both large scheduled and unscheduled, but necessary repairs. Contract with Alameda County – The cost of street light maintenance provided by the County of Alameda based on the current fiscal year contract. California Street Light Association – The cost of Street Light Association dues based on relative number of lights within the District. Utilities Electricity – The cost of streetlight electrical energy use, including miscellaneous utility charges. Miscellaneous Expenses – Costs that cannot easily be categorized into any of the other District Costs defined above. Legal Notices – The cost of legal notices includes costs associated with preparation and publishing of any, and all required legal notices associated with the District. District Administration – The costs of contracting with professionals to provide services specific to the annual levy administration, including preparation of the Engineer’s Report, resolutions, and levy submittal to the County. These fees can also include any additional administrative, legal, or engineering services specific to the District, such as the cost to prepare and mail notices of the public meeting and hearing. Public Works Administration – The cost of public works administration includes costs derived by the City’s Public Works Department or other department in relation to the administration and management of the District. 1581 CITY OF DUBLIN FISCAL YEAR 2026-27 STREET LIGHTING MAINTENANCE DISTRICT No. 1999-1 ESTIMATE OF COSTS 8 County Collection Fee – The cost to the District for the County to collect assessments on the annual secured property tax bills. Alameda County charges 1.7% of the total levy amount. The following table shows the cost estimate for Fiscal Years 2026-27 and 2027-28. 1The actual assessment amount levied may be slightly less because the County only applies assessments in even pennies in order to divide the property tax bill payments into two equal installments. 2The City will contribute toward the cost of street lighting improvements that provide a general benefit to the public at large. The City contribution for street lighting along major roadways within the District is equal to 11.75% of the budget. The City contribution for the street lighting along local roadways within the District is equal to 2% of the budget. 3The City receives assessment revenue in two installments, typically in January and May. Therefore, the City must maintain sufficient fund to cover approximately 50% of the annual budget during the period from July 1st through December 31st. 4The Landscaping and Lighting Act of 1972 allows for the collection of funds for the repair and replacement of eligible District improvements. District Revenues FY 2026-27 Cost Estimate FY 2027-28 Cost Estimate Total Revenues:$581,398 $606,672 Estimated Expenditures Contract with Alameda County $88,500 $93,000 Utilities - Electricity $304,500 $320,000 District Administration and Supplies $37,000 $37,500 Streetlight Pole Painting Project $42,000 $42,000 California Street Light Association $500 $500 Legal Notices $647 $667 Unforeseen Expenditures and Contingencies $45,923 $48,053 County Collection Fee (1.7% of Assessments)$9,500 Total Annual Expenditures:$528,570 $551,520 Fund Balance Information Beginning Balance - Projected July 1, 2026 $923,125 $975,954 $975,954 $1,031,106 Recommended Operating Reserves $264,285 $275,760 Table 2: Cost Estimate Table Street Lighting Maintenance District No. 1999-1 1582 CITY OF DUBLIN FISCAL YEAR 2026-27 STREET LIGHTING MAINTENANCE DISTRICT No. 1999-1 ESTIMATE OF COSTS 9 Capital Improvement Projects In addition to collecting funds annually for maintenance, funds are also allowed to be collected for capital improvement projects. Capital improvement projects generally include the repair and replacement of public improvements authorized to be maintained by the District. These funds are collected and often accumulated in a separate fund and are not considered to be a part of the regular maintenance of the improvements. Streetlight Pole Painting Project: The City has identified the need for painting of streetlight poles within the District through Fiscal Year 2028-29. Citywide Energy Improvements: The City identified the need to upgrade streetlights to energy-efficient light emitting diode (LED) technology. The LED project is funded and underway, and no further funding from the District is needed. 1583 CITY OF DUBLIN FISCAL YEAR 2026-27 STREET LIGHTING MAINTENANCE DISTRICT No. 1999-1 ASSESSMENT DIAGRAM 10 PART C ASSESSMENT DISTRICT DIAGRAM The boundaries of the District are shown herein. The lines and dimensions of each parcel within the District are those lines and dimensions shown on the maps of the Alameda County Assessor for the year in which this Report was prepared and are incorporated by reference herein and made part of this Report. A reduced copy of the Assessment Diagram is shown on the following page. 1584 City of DublinStreet Lighting District No. 1999-1Assessment Diagram ¯ 0 2,000 4,0001,000 Feet 0 190 380 57095Feet Dublin Blvd Central Pkwy Fallon Rd Fallon Rd Gleason Dr Poitano Pkwy Legend ! !! !!LLAD 1999-1 Boundary City Limit Parcel Lines Parcels within LLAD 1999-1 Mountain Galway Ct Inspiration Cir Clifden Ct RisePl Tr act 7067 Tract 8102 1585 CITY OF DUBLIN FISCAL YEAR 2026-27 STREET LIGHTING MAINTENANCE DISTRICT No. 1999-1 METHOD OF APPORTIONMENT 12 PART D METHOD OF APPORTIONMENT OF ASSESSMENTS General The 1972 Act permits the establishment of assessment districts by agencies for the purpose of providing certain public improvements which include the construction, maintenance and servicing of public lights, landscaping, and appurtenant facilities. The 1972 Act further requires that the cost of these improvements be levied according to benefit rather than assessed value: “The net amount to be assessed upon lands within an assessment district may be apportioned by any formula or method which fairly distributes the net amount among all assessable lots or parcels in proportion to the estimated benefits to be received by each such lot or parcel from the improvements.” The formula used for calculating assessments in the District therefore reflects the composition of the parcels, and the improvements and services provided, to fairly apportion the costs based on estimated benefit to each parcel. In addition, pursuant to Article XIIID Section 4: “No assessment shall be imposed on any parcel which exceeds the reasonable cost of the proportional special benefit conferred on that parcel. Only special benefits are assessable, and an agency shall separate the general benefits from the special benefits conferred on a parcel.” 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. 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. 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. 1586 CITY OF DUBLIN FISCAL YEAR 2026-27 STREET LIGHTING MAINTENANCE DISTRICT No. 1999-1 METHOD OF APPORTIONMENT 13 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. Publicly available mapping services were utilized to determine whether the City’s major roadways are likely to be traversed by vehicular trips commencing from locations outside City limits to destinations also located outside City limits. A comprehensive analysis of viable travel routes was performed using locations outside City limits as trip origins and destinations. The analysis confirmed that most regional flow-through traffic is more likely to utilize interstate and regional transportation corridors rather than the City’s major roadway network. However, the analysis also determined that a portion of regional and commuter traffic may utilize the City’s major roadways when traveling between locations outside City limits. These findings are consistent with other traffic studies performed for the City. As part of the benefit analysis, average daily trip generation information published by the California Department of Transportation was reviewed in conjunction with likely commuter travel routes and regional traffic patterns to estimate the proportionate level of regional flow-through traffic utilizing the City’s major roadways. The incidental and general benefits associated with such regional flow-through traffic was identified and separated from the special benefits conferred upon properties within the District. Based upon the analysis described above, it was determined that 11.75% of the benefits associated with the street lighting improvements located along the City’s major roadways are general benefits to the public at large, including benefits associated with regional and flow-through traffic originating from outside the City. Accordingly, 11.75% of the costs attributable to those improvements must be funded from sources other than District assessments. The remaining 88.25% of the benefits associated with such improvements constitute special benefit to properties within the District, and the corresponding costs are assessable through the District in accordance with Proposition 218. 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. 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. 1587 CITY OF DUBLIN FISCAL YEAR 2026-27 STREET LIGHTING MAINTENANCE DISTRICT No. 1999-1 METHOD OF APPORTIONMENT 14 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. Special Benefits – The method of apportionment (method of assessment) established herein is based on the premise that each assessed parcel within the District receives special benefits from the improvements and the desirability and security of those properties is enhanced by the presence of public lighting in close proximity to those properties. The special benefits of street lighting and other public lighting facilities are for the convenience, safety, and security of property, improvements, and goods. Specifically: 1) Enhanced deterrence of crime and to aid police protection. 2) Increased nighttime safety on roads, streets, and public areas. 3) Improved ability of pedestrians and motorists to see. 4) Improved ingress and egress to property. 5) Reduced vandalism and other criminal acts and damage to improvements or property. 6) Improved traffic circulation and reduced nighttime accidents and personal property loss. The preceding special benefits contribute to the aesthetic value and desirability of each of the assessed parcels within the District and thereby provide a special enhancement of the properties. Furthermore, it has been determined that the lack of funding to properly service and maintain the District improvements would have a negative impact on the properties within the District. All the preceding special benefits contribute to a specific enhancement and desirability of each of the assessed parcels within the District. Non-Assessable Properties – Within the boundaries of the District, there are several types of properties that are considered to receive no special benefit from the District improvements and are therefore not assessed. These parcels include: 1) Publicly owned parcels that are reserved as public open space or are developed as City parks for active recreation and are maintained and serviced by the District; 2) Publicly owned wetland parcels; 3) Certain public utility parcels; 1588 CITY OF DUBLIN FISCAL YEAR 2026-27 STREET LIGHTING MAINTENANCE DISTRICT No. 1999-1 METHOD OF APPORTIONMENT 15 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 on the basis of a formula that utilizes Equivalent Dwelling Units (EDU). The EDU method of apportionment establishes a proportional benefit relationship between the various parcels within the District and the improvements maintained by the District. The typical single-family residential parcel is assigned 1.00 EDU since it represented more than 85% of the total parcels within the District. EDUs are assigned to the other land uses based upon the property’s development status, type of development (County of Alameda land use code) and property size as shown in the table below. Single-Family Residential (SFR) – (County land use 1x, 2x, 7x) This land use identifies properties that are developed for single-family residential use and are assigned a factor of 1.00 EDU per parcel. This is the base value that all other land use types are compared and weighted against (i.e., EDU). This land use classification may include, but is not limited to, lots or parcels identified as single-family residential homes, condominium, vacant residential land zoned for four units or less, planned development (tract or townhouse type), and modular/manufactured single-family residential units. Developed apartments are assigned a factor of 1.00 EDU per dwelling unit. Parcels with a vacant apartment land use are treated like commercial and assessed 5.50 EDU per acre. Commercial – (County land use 3x, 8x, 9x) This land use identifies properties that are considered improved for commercial use and are assigned a factor of 5.50 EDU per gross acre. This land use classification may include, but is not limited to, lots or parcels identified as car washes, commercial garages, automotive dealerships, parking lots, parking garages, service stations, funeral homes, nursing or boarding homes, hospitals, hotels/motels, banks, medical-dental, single and multi-story office buildings, bowling alleys, theaters, vacant commercial land, department stores, discount stores, restaurants, shopping centers, supermarkets, commercial or industrial condominium prior to sale of one unit, and miscellaneous commercial. In addition, institutional property, such as schools and other types of public property are identified within this category. Single Family Residential (SFR)1.00 per Parcel Commercial 5.50 per Acre Exempt, Cemeteries, Common Open Space 0.00 per Parcel 1589 CITY OF DUBLIN FISCAL YEAR 2026-27 STREET LIGHTING MAINTENANCE DISTRICT No. 1999-1 METHOD OF APPORTIONMENT 16 Common Open Space – (County land use 0, 03-05, 65) This land use identifies properties that are exempt from assessment and are assigned 0.00 EDU. This land use classification may include, but is not limited to, lots or parcels identified as exempt public agencies, property leased or owned by public utilities, cemeteries, and planned development common areas. The following formulas are used to calculate each property’s assessment: Total Balance to Levy / Total EDUs = Levy per EDU (Rate) Parcel EDU x Levy per EDU = Parcel Levy Amount Maximum Assessment Rate It is recognized that the cost of maintaining the District improvements increases slightly every year because of inflation. At the time the District was formed, the property owners approved a formula for increasing assessments for each future fiscal year to offset increases in costs due to inflation. The maximum assessment amount for each property type shall be increased each fiscal year in an amount equal to the annual percentage increase of the local San Francisco- Oakland-San Jose Area Consumer Price Index (“Index”) for “All Urban Wage Earners and Clerical Workers” which is applied to all costs except utilities (water and electricity), plus the actual percentage increase in utility costs (collectively, “Annual Escalation Factor”). In order to implement the District’s Annual Escalation Factor annually, two rates were developed based on the cost estimate that was prepared at the time the property owners approved the annual escalator. The first rate (the “CPI Rate”) was created to encompass the annual District cost increases except for utilities. The second rate (the “Utility Rate”) was created to encompass the annual utility cost increases. The Index is to be applied annually to the prior year’s maximum CPI Rate for each property type to pay for all costs except utilities. The maximum Utility Rate was established to pay for all utility costs for each property type and is to be increased annually by the percentage change in the budgeted amount for utilities as shown in the annual District’s fiscal year Engineer’s Reports. The increase in utility costs shall be calculated by taking the upcoming fiscal year’s budgeted amount for utilities and subtracting the District’s previous highest yearly budgeted amount for utilities. This difference is used to calculate the annual increase in the Utility Rate for each property type. The combination of the maximum CPI Rate and maximum Utility Rate (collectively, “Maximum Assessment Rate”) shall equal the Maximum Assessment Rate for the upcoming fiscal year. Please see Table 3 for details regarding the Maximum Assessment Rate for Fiscal Year 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 1590 CITY OF DUBLIN FISCAL YEAR 2026-27 STREET LIGHTING MAINTENANCE DISTRICT No. 1999-1 METHOD OF APPORTIONMENT 17 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 2026 and 2025. 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. 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 TABLE 4: MAXIMUM ASSESSMENT RATE Street Lighting District No. 1999-1 1591 CITY OF DUBLIN FISCAL YEAR 2026-27 STREET LIGHTING MAINTENANCE DISTRICT No. 1999-1 METHOD OF APPORTIONMENT 18 maximum amount allowable regardless of whether the increase is levied to the parcels within the District. 1592 CITY OF DUBLIN FISCAL YEAR 2026-27 STREET LIGHTING MAINTENANCE DISTRICT No. 1999-1 ASSESSMENT ROLL 19 PART E ASSESSMENT ROLL The proposed assessment and the amount of the assessment apportioned to each lot or parcel, as shown on the latest roll at the Assessor’s Office, are on file under separate cover with the City Clerk. Furthermore, the description of each lot or parcel is part of the records of the Assessor of the County of Alameda and those records are, by reference, made part of this report. The assessments shown will be submitted to the County Auditor/Controller and included on the property tax roll for each parcel shown in the assessment roll for Fiscal Year 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. 1593