HomeMy WebLinkAboutItem 6.1 Declare Results of Proposition 218 Ballot Proceedings and Order Levy of Assessments for Street Lighting Maintenance Districts 1983-1 and 1999-1 Agenda Item 6.1
STAFF REPORT
CITY COUNCIL
Page 1 of 5
DATE: July 21, 2026
TO: Honorable Mayor and City Councilmembers
FROM: Colleen Tribby, City Manager
SUBJECT:
Declare Results of Proposition 218 Ballot Proceedings and Order Levy of
Assessments for Street Lighting Maintenance Districts 1983-1 and 1999-1
Prepared by: Brad Olson, Management Analyst II
EXECUTIVE SUMMARY:
The City Council initiated the formation of Street Lighting Assessment District 2026-1 to
consolidate and replace Street Lighting Maintenance Districts (SLMDs) 1983-1 and 1999-1 via
a Proposition 218 process. At the public tabulation of property owner ballots on June 17, 2026
the weighted ballots returned in opposition exceeded those returned in support. Therefore, the
proposed formation of SLAD 2026-1 was not approved and SLMDs 1983-1 and 1999-1 remain
in effect. The City Council will consider adopting a resolution declaring the results of the ballot
proceedings for SLAD 2026-1 and consider approving the Engineer’s Reports and the levy of
special assessments for SLMDs 1983-1 and 1999-1.
STAFF RECOMMENDATION:
Take the following actions: 1) adopt the Resolution Declaring the Results of the Property
Owner Ballot Tabulation for the Proposed Formation of Street Lighting Assessment District
2026-1; 2) conduct a Public Hearing, deliberate, and adopt the Resolution Approving the
Engineer’s Reports, Confirming Diagrams and Assessments, and Ordering the Levy of
Assessments for Street Lighting Maintenance Districts 1983-1 and 1999-1 for Fiscal Year
2026-27; and 3) approve the budget change.
FINANCIAL IMPACT:
The cost to prepare the Engineer's Reports for Street Lighting Maintenance Districts 1983-1
and 1999-1 is included in the annual operating budget of each respective district. A summary
of the projected revenues, expenditures, and reserves of each district is shown in Table 1.
Because these reports were prepared after the adoption of the Fiscal Year 2026 -27 Budget,
approval of the budget change (Attachment 5) is required to formalize these revenues and
expenditures in the City’s financial system.
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Table 1. Proposed Fiscal Year 2026-27 Assessment District Revenues, Expenditures,
and Reserves
SLMD 1983-1
(Citywide)
SLMD 1999-1
(Dublin Ranch)
Projected Revenue $333,000 $549,2001
Estimated Expenditures ($454,747) ($477,447)
Operating Impact ($121,747) $71,753
Reserve Balances
Estimated Beginning Balance $287,153 $923,125
(Use of) / Addition to Reserves ($121,747) $71,753
Ending Balance Fiscal Year 2026-27 $165,405 $994,878
1Revenue for SLMD 1999-1 includes City contribution towards costs of street lighting improvements
that provide general benefit to the public at large.
DESCRIPTION:
Background
The Landscaping and Lighting Act of 1972 (Act) and Section 4 of Article XIIID of the California
Constitution (Proposition 218) set forth specific requirements for the annual assessment
renewal process and for the establishment of new assessment districts. Additionally, California
Assembly Bill 2257 (AB 2257) established an optional, statutory process for prohibiting a
person or entity from bringing a judicial challenge alleging noncompliance with the
constitutional provisions for any new, increased, or extended assessment, unless that person
or entity has timely submitted a written objection to that assessment that specifies the grounds
for alleging noncompliance.
Street Lighting Assessment District 2026-1
On March 3, 2026 City Council adopted a resolution initiating the formation of Dublin Street
Lighting Assessment District 2026-1 (SLAD 2026-1) and ordering the preparation of the
required Engineer’s Report pursuant to the Landscaping and Lighting Act of 1972 (Act) and
Proposition 218. As proposed, SLAD 2026-1 would have consolidated and replaced Street
Lighting Maintenance Districts (SLMDs) 1983-1 and 1999-1.
On April 7, 2026 City Council adopted a resolution preliminarily approving the Engineer’s
Report, declaring its intention to form SLAD 2026-1, and setting June 16, 2026 as the date for
the required public hearing on the proposed formation of SLAD 2026 -1. Following the April 7,
2026 City Council meeting, notices and ballots were mailed to all affected property owners.
On June 16, 2026 the City Council considered written objections and responses, received
public testimony, and closed the balloting window for SLAD 2026-1. The City Council also
directed the City Clerk to publicly tabulate the ballots on June 17, 2026 at the Dublin Civic
Center.
Based on the weighted ballots returned, the proposed formation of SLAD 2026-1 did not pass,
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with 55.8% of the weighted vote opposing the proposed district and 44.2% supporting it. Table
2 below provides a summary of the results from the ballot tabulation.
Table 2. SLAD 2026-1 June 17, 2026 Proposition 218 Results
Type of Vote
Number*
of Ballots
Returned
Proposed
Assessment
Amount
Percent of
Weighted
Assessment
Yes 1,834 $73,317.07 44.2%
No 1,991 $92,533.46 55.8%
Total 3,825 $165,850.53 100.0%
*19,845 ballots were mailed and therefore 19.27% were returned.
A resolution declaring the results of the property owner ballot tabulation is included as
Attachment 1.
Street Lighting Maintenance Districts 1983-1 and 1999-1
Street Lighting Maintenance Districts 1983-1 and 1999-1 fund maintenance, utilities, repairs,
and replacements for streetlights within the City o f Dublin. Annual assessments levied on
properties within these districts are collected through the property tax roll and must follow the
procedures established by the Landscaping and Lighting Act of 1972, which requires the City
Council to direct the preparation of Engineer’s Reports, approve those reports, and conduct a
public hearing on the proposed assessments for the ensuing fiscal year.
On June 16, 2026 City Council directed the preparation of the annual Engineer’s Reports for
SLMDs 1983-1 and 1999-1 (Resolution No. 55-26), approved the preliminary reports
(Resolution No. 56-26), and set a public hearing for July 21, 2026 to consider the levy of
assessments. These actions were taken to prepare for the potential failure of the formation of
SLAD 2026-1.
The two assessment districts are briefly described below. Detailed information about each
district, including a map depicting each district’s boundaries, can be found in Attachments 3
and 4. In accordance with the Act, the City Council will hold a public hearing to receive public
testimony and consider adopting a resolution approving the final Engineer’s Reports and
ordering the levy of assessments for the Districts for Fiscal Year 2026-27 (Attachment 2).
Street Lighting Maintenance District 1983-1
SLMD 1983-1 was established to replace the County Service Area that had paid maintenance
and energy costs for public streetlights in Dublin prior to City incorporation. The City Council
approved formation of SLMD 1983-1 on August 2, 1983 with the initial assessment in the
1984-1985 tax year. SLMD 1983-1 funds the utilities, maintenance, repair, and replacement
costs associated with street lighting in the entire City except for Dublin Ranch, Fallon Village,
Clifden Park, The Boulevard, and Tassajara Hills.
The maximum assessment allowed under the formation 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
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further increase the per unit levy and any increase would require the approval of affected
property owners through a future Proposition 218 process.
For Fiscal Year 2026-27, there is an increase in budgeted electricity costs primarily due to
projected increases in utility 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 any 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 rates for Fiscal Year 2026-27 remain the same as the prior year, as shown in the
table below. Assessments are assigned per parcel for residential uses and per acre for
commercial, industrial, and institutional uses.
Table 3. SLMD 1983-1 Assessments
Property Type
Current
Fiscal Year
Proposed
Fiscal Year
2026-27
$
Change
Single Family Residential $19.34 $19.34 $0.00
Condominium Residential $19.34 $19.34 $0.00
Duplex, Multi Family Residential $38.68 $38.68 $0.00
Triplex, Multi Family Residential $58.02 $58.02 $0.00
Fourplex, Multi Family Residential $77.36 $77.36 $0.00
Apartments, Multi Family Residential $116.04 $116.04 $0.00
Commercial/Industrial/Institutional $106.37 $106.37 $0.00
Vacant Commercial/Industrial/Institutional $53.18 $53.18 $0.00
Rural $9.67 $9.67 $0.00
Exempt, Cemeteries, Common Open Space $0.00 $0.00 $0.00
Street Lighting Maintenance District 1999-1
SLMD 1999-1 funds the utilities, maintenance, repair, and replacement costs associated with
street lighting in Dublin Ranch, Fallon Village, Tassajara Hills, and Clifden Park . The City
Council approved formation of SLMD 1999-1 on June 1, 1999 with the initial assessment in the
1999-2000 tax year. SLMD 1999-1 also includes a Capital Improvement Fund (CIF) reserve to
pay for improvement projects outside normal operation and maintenance costs, such as
upgrades to light emitting diode (LED) and painting portions of the decorative streetlight poles.
The assessment methodology in the formation documents for SLMD 1999-1 includes an
escalation clause that allows for adjustments to the assessment according to the Consumer
Price Index and utility cost increases that are updated in the Engineer’s Report on an annual
basis. Under the approved adjustment formula, the maximum assessment rate for Fiscal Year
2026-27 is $85.56 per single family residence and $470.58 per acre for commercial parcels.
The City sets the actual levy within these maximums, based on budgeted costs for district
expenditures and the reserve fund balance.
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For Fiscal Year 2026-27, the proposed assessments shown in Table 4 reflect a 19.25 percent
increase. These proposed rates remain within the authorized maximums noted above. The
proposed increase is primarily driven by utility and maintenance cost increases, as well as the
need to budget for the pole painting project.
Table 4. SLMD 1999-1 Assessments
Property Type
Current
Fiscal Year
Proposed
Fiscal Year
2026-27
$
Change
%
Change
Single Family Residential $47.80 $57.00 $9.20 19.25%
Commercial $262.91 $313.50 $50.59 19.25%
Exempt, Cemeteries, Common Open
Space
$0.00 $0.00 $0.00 --
A resolution approving the Engineer’s Reports and ordering levy of assessments for Street
Lighting Maintenance Districts 1983-1 and 1999-1 is included as Attachment 2.
STRATEGIC PLAN INITIATIVE:
None.
NOTICING REQUIREMENTS/PUBLIC OUTREACH:
In accordance with State law, a public notice was published in the East Bay Times, posted at
several locations throughout the City and posted on the City’s website. Additionally, the City
Council Agenda was posted.
ATTACHMENTS:
1) Resolution Declaring the Results of the Property Owner Ballot Tabulation for the Proposed
Formation of Street Lighting Assessment District 2026-1
2) Resolution Approving the Engineer’s Reports, Confirming Diagrams and Assessments, and
Ordering Levy of Assessments for Street Lighting Maintenance Districts 1983-1 and 1999-1
for Fiscal Year 2026-27
3) Fiscal Year 2026-27 Engineer's Report for Street Lighting Maintenance District 1983-1
4) Fiscal Year 2026-27 Engineer's Report for Street Lighting Maintenance District 1999-1
5) Budget Change
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Attachment 1
Reso. No. XX-26, Item 6.X, Adopted 07/21/2026 Page 1 of 3
RESOLUTION NO. XX – 26
A RESOLUTION OF THE CITY COUNCIL
OF THE CITY OF DUBLIN
DECLARING THE RESULTS OF THE PROPERTY OWNER BALLOT TABULATION
FOR THE PROPOSED FORMATION OF STREET LIGHTING ASSESSMENT
DISTRICT 2026 -1
WHEREAS, on January 20, 2026 the City Council directed Staff to proceed with the
process to establish Street Lighting Assessment District 2026-1 (SLAD 2026-1) pursuant to the
provisions of the Landscaping and Lighting Act of 1972 (Act) and Article XIIID of the California
Constitution (Proposition 218) to consolidate and replace existing Street Lighting Maintenance
Districts 1983-1 and 1999-1; and
WHEREAS, on March 3, 2026 the City Council adopted a Resolution initiating
proceedings for the proposed formation of SLAD 2026-1 and ordering the preparation of the
required Engineer's Report, which report was prepared in accordance with Article 4 of Chapter 1
of the Act, filed with the City Clerk, and considered by the City Council in these proceedings;
and
WHEREAS, on April 7, 2026 the City Council adopted a Resolution approving the
Preliminary Engineer's Report, declaring its intention to form SLAD 2026-1 and levy
assessments therein, setting June 16, 2026 as the date for the required public hearing, and
ordering the mailing of notices and assessment ballots to all affected property owners; and
WHEREAS, as required by Proposition 218 and the Act, notices and assessment ballots
were mailed to the record owners of all parcels proposed to be assessed within SLAD 2026 -1;
and
WHEREAS, the City elected to implement the optional procedures set forth in Assembly
Bill 2257 (AB 2257), including providing property owners the opportunity to submit written
objections in advance of the public hearing and establishing procedures for the consideration of
such objections; and
WHEREAS, on June 16, 2026 the City Council considered the written objections
submitted pursuant to AB 2257, determined to proceed with the Proposition 218 balloting
process, conducted the required public hearing, received public testimony, closed the
assessment balloting period, and directed the City Clerk, or their designee, to publicly tabulate
the assessment ballots on June 17, 2026; and
WHEREAS, on June 17, 2026 the City Clerk, or their designee, publicly tabulated the
assessment ballots in accordance with the Act and Proposition 218, the results of which are
presented to the City Council with this Resolution.
NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Dublin does
hereby approve that:
1. The above recitals are true and correct and are incorporated herein by this
reference.
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Reso. No. XX-26, Item 6.X, Adopted 07/21/2026 Page 2 of 3
2. The proceedings for the proposed formation of SLAD 2026 -1, including the optional
procedures implemented pursuant to AB 2257 and the majority protest balloting
conducted pursuant to Proposition 218 and the Act, were conducted in accordance
with applicable law.
3. Assessment ballots were mailed to the record owners of all affected properties
within Street Lighting Assessment District 2026-1. All assessment ballots received
by the City Clerk prior to the close of the public hearing have been tabulated in
accordance with applicable law.
4. The canvass of the assessment ballots, weighted according to the proportional
financial obligation of each affected parcel, is hereby approved and confirmed. The
results of the ballot tabulation, weighted by the amount of the proposed assessment,
are as follows:
5. The City Council finds that the weighted assessment ballots submitted in favor of
the proposed formation of SLAD 2026-1 did not exceed the weighted assessment
ballots submitted in opposition. Accordingly, pursuant to Proposition 218, the
proposed formation of SLAD 2026-1 and the proposed levy of assessments are not
approved.
6. The City Clerk is hereby directed to enter this Resolution in the minutes of this
meeting, which shall constitute the official declaration of the results of the property
owner ballot tabulation proceedings.
7. This resolution shall become effective immediately upon its adoption.
8. The City Clerk shall certify the adoption of this Resolution.
Type of
Vote
Number*
of Ballots
Returned
Proposed
Assessment
Amount
Percent of
Weighted
Assessment
Yes 1,834 $73,317.07 44.2%
No 1,991 $92,533.46 55.8%
Total 3,825 $165,850.53 100.0%
*19,845 ballots were mailed and therefore 19.27% were returned.
371
Reso. No. XX-26, Item 6.X, Adopted 07/21/2026 Page 3 of 3
PASSED, APPROVED AND ADOPTED BY the City Council of the City of Dublin this 21st
day of July 2026, by the following vote:
AYES:
NOES:
ABSENT:
ABSTAIN:
______________________________
Mayor
ATTEST:
_________________________________
City Clerk
372
Attachment 2
Reso. No. XX-26, Item 6.X, Adopted 07/21/2026 Page 1 of 2
RESOLUTION NO. XX – 26
A RESOLUTION OF THE CITY COUNCIL
OF THE CITY OF DUBLIN
APPROVING THE ENGINEER’S REPORTS, CONFIRMING DIAGRAMS AND
ASSESSMENTS, AND ORDERING LEVY OF ASSESSMENTS FOR STREET LIGHTING
MAINTENANCE DISTRICTS 1983-1 AND 1999-1 FOR FISCAL YEAR 2026-27
WHEREAS, by its Resolution No. 55-26, directing preparation of annual reports for City of
Dublin Street Lighting Maintenance Districts 1983 -1 and 1999-1 (Districts), the City Council
designated the City Engineer, or their designee, as Engineer of Work and directed said Engineer
to prepare and file the Engineer’s Reports for Fiscal Year 2026-27 in writing in accordance with
and pursuant to the Landscaping and Lighting Act of 1972 (Act); and
WHEREAS, by its Resolution No. 56-26 (Resolution), said reports were made and filed with
the City Clerk and duly considered by the City Council and found to be sufficient in every particular,
whereupon it was determined that said reports should stand as Engineer's Reports for all
subsequent proceedings under and pursuant to the aforesaid Resolution and that July 21, 2026,
at 7:00 p.m. in the Peter W. Snyder Council Chamber, Dublin Civic Center, 100 Civic Plaza, Dublin,
California, was appointed as the time and place for a hearing by the City Council on the question
of the levy of the proposed assessment s, notice of which hearing was published and posted in
accordance with the Act; and
WHEREAS, at the appointed time, said hearing was held, and all persons interested and
desiring to be heard were given an opportunity to be heard, and all matters pertaining to said levy
were heard and considered by this City Council, and this City Council thereby acquired jurisdiction
to order said levy and confirmation of diagram and assessment prepared by and made a part of
the reports of said Engineer to pay the cost and expenses thereof.
NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Dublin does
hereby affirm that:
a) The property owners owning more than fifty percent of the area of assessable land within
each of the Districts had not, at the conclusion of said hearing, filed written protests against
the said proposed levy, or against the engineer's estimate of costs and expenses, or against
the maps and description, or against the diagram or the assessment to pay for the costs
and expenses thereof;
b) The public interest, convenience, and necessity require that said levy be made; and
c) The Districts benefited by said improvements and to be assessed to pay the costs and
expenses thereof, and the exterior boundaries thereof are as shown by a map thereof filed
in the office of the City Clerk, which map is made a part hereof by reference thereto.
d) The City Manager is authorized to appropriate funds from Designated fund balances that
have been approved by the City Council for specific purposes;
373
Reso. No. XX-26, Item 6.X, Adopted 07/21/2026 Page 2 of 2
PASSED, APPROVED, AND ADOPTED BY the City Council of the City of Dublin this 21st
day of July 2026, by the following vote:
AYES:
NOES:
ABSENT:
ABSTAIN:
______________________________
Mayor
ATTEST:
_________________________________
City Clerk
374
Street Lighting Maintenance
District No. 1983-1
Fiscal Year 2026-27
Engineer’s Report
July 21, 2026
Attachment 3
375
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
376
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: July 14, 2026 By:
Eduardo Espinoza, P.E.
RCE # 83709
377
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.”
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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 202 7-28 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
Single Family Residential (SFR)$19.34 per Parcel $19.34 per Parcel
Condominium $19.34 per Parcel $19.34 per Parcel
Duplex, Multi‐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
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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.
380
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.
381
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.
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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.
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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.
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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.
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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
Estimated Assessment Revenues 1 $318,000 $318,000
Contributions from Other Revenue Sources $15,000 $15,000
Total Revenues:$333,000 $333,000
Estimated Expenditures
Contract with Alameda County $95,000 $95,000
Utilities - Electricity $324,500 $341,000
District Administration and Supplies $28,000 $28,500
California Street Lighting Association $1,200 $1,200
Legal Notices $647 $667
County Collection Fee (1.7% of Assessments)$5,400 $5,400
Total Annual Expenditures:$454,747 $471,767
Fund Balance Information
Beginning Balance - Projected July 1, 2026 2 $287,152 $165,405
FY 2026-27 Reserve Collection Increase/(Decrease)($121,747)($138,767)
Ending Balance - Projected June 30, 2027 $165,405 $26,638
Recommended Operating Reserves $227,374 $235,884
Available Operating Reserves 3 $165,405 $26,638
Available Capital Reserves 4 $0 $0
Table 2: Cost Estimate Table
Streetlighting Maintenance District No. 1983-1
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STREET LIGHTING MAINTENANCE DISTRICT No. 1983-1 ESTIMATE OF COSTS
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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.
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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.
388
City of DublinStreet Lighting Maintenance District No. 1983-1Assessment Diagram
¯3,250 0 3,250 6,5001,625 Feet
Legend
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!
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!LLA D 1983-1 Boundary
City Lim it
Parcel Lines
Parcels within LLAD 1983-1
Dublin Blvd
San Ramon Rd
TassajaraRd
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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
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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:
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STREET LIGHTING MAINTENANCE DISTRICT No. 1983-1 METHOD OF APPORTIONMENT
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1) Publicly owned parcels that are reserved as public open space or are developed as
City parks for active recreation and are maintained and serviced by the District;
2) Publicly owned wetland parcels;
3) Certain public utility parcels;
4) Privately owned open space parcels; and
5) Privately owned "sliver" parcels that have resulted from a lot line adjustment with
an adjacent larger parcel. The adjacent larger parcels, of which these "sliver"
parcels are a part, are assessed at the residential rate
Assessment Methodology
The special benefits received by each parcel within the District and each parcel’s
proportional annual assessment are calculated based on a formula that utilizes
Equivalent Dwelling Units. The Equivalent Dwelling Unit (EDU) method of apportionment
establishes a proportional benefit relationship between the various parcels within the
District and the improvements maintained by the District. The typical single family
residential parcel is assigned 1.00 Equivalent Dwelling Unit (EDU) since it represented
more than 73% of the total parcels within the District.
EDUs are assigned to the other land uses based upon the property’s development
status, type of development (County of Alameda land use code) and property size as
shown in the table below. Parcels determined to be vacant will be assessed at a reduced
rate of 50%, by multiplying the parcel’s assigned EDU factor by 0.5 (or 50%).
Single-Family Residential (SFR) – (County land use 1x) this land use identifies
properties that are developed for single family residential use and are assigned a factor
of 1.00 EDU per parcel. This is the base value that all other land use types are compared
and weighted against (i.e., Equivalent Dwelling Unit “EDU”). This land use classification
may include, but is not limited to, lots or parcels identified as single-family residential
homes, planned development (tract or townhouse type), and modular/manufactured
single family residential units.
Property Type EDU Factor
Single Family Residential (SFR)1.00 per Parcel
Condominium 1.00 per Parcel
Duplex, Multi‐Family Residential 2.00 per Parcel
Triplex, Multi‐Family Residential 3.00 per Parcel
Fourplex, Multi‐Family Residential 4.00 per Parcel
Apartments, Multi‐Family Residential 6.00 per Parcel
Commercial/Industrial/Institutional 5.50 per Acre
Vacant Commercial/Industrial/Institutional 2.75 per Acre
Rural 0.50 per Parcel
Exempt, Cemeteries, Common Open Space 0.00 per Parcel
TABLE 3: ASSESSMENT METHODOLOGY
Street Lighting Maintenance District No. 1983-1
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STREET LIGHTING MAINTENANCE DISTRICT No. 1983-1 METHOD OF APPORTIONMENT
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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.
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STREET LIGHTING MAINTENANCE DISTRICT No. 1983-1 METHOD OF APPORTIONMENT
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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.
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STREET LIGHTING MAINTENANCE DISTRICT No. 1983-1 ASSESSMENT ROLL
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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.
395
Street Lighting
District No. 1999-1
Fiscal Year 2026-27
Engineer’s Report
July 21, 2026
Attachment 4
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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
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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: July 14, 2026 By:
Eduardo Espinoza, P.E.
RCE # 83709
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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.
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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
Single Family Residential (SFR)1.00 per Parcel $85.56 per Parcel $57.00 per Parcel
Commercial 5.50 per Acre $470.58 per Acre $313.50 per Acre
Exempt, Cemeteries, Common Open Space 0.00 per Parcel $0.00 per Parcel $0.00 per Parcel
TABLE 1: SUMMARY OF MAXIMUM AND APPLIED ASSESSMENTS
Street Lighting District No. 1999-1
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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.
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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.
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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;
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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.
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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.
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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.
2Includes interest and investment earnings and the City contribution for General Benefit to
the public at large associated with street lighting along City public roadways.
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
Estimated Assessment Revenues 1 $518,000 $533,500
Contributions from Other Revenue Sources 2 $31,200 $31,600
Total Revenues:$549,200 $565,100
Estimated Expenditures
Contract with Alameda County $84,000 $84,000
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
County Collection Fee (1.7% of Assessments)$8,800 $9,100
Total Annual Expenditures:$477,447 $493,767
Fund Balance Information
Beginning Balance - Projected July 1, 2026 $923,125 $994,878
FY 2026-27 Reserve Collection Increase/(Decrease)$71,753 $71,333
Ending Balance - Projected June 30, 2027 $994,878 $1,066,211
Recommended Operating Reserves $238,724 $246,884
Available Operating Reserves 3 $238,724 $246,884
Available Capital Reserves 4 $756,155 $819,328
Table 2: Cost Estimate Table
Street Lighting Maintenance District No. 1999-1
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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.
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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.
408
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 BoundaryCity Limit
Parcel Lines
Parcels within LLAD 1999-1
Mountain
Galway Ct
Inspiration Cir
Clifden Ct
RisePl
Tr act 7067 Tract 8102
409
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.
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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.
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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;
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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.
Property Type EDU Factor
Single Family Residential (SFR)1.00 per Parcel
Commercial 5.50 per Acre
Exempt, Cemeteries, Common Open Space 0.00 per Parcel
TABLE 3: ASSESSMENT METHODOLOGY
Street Lighting District No. 1999-1
413
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
414
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
CPI for 2025 Calendar Year1 343.886
CPI for 2026 Calendar Year1 351.630
% Change in CPI - Increase 2.25%
Fiscal Year 2025/26 Maximum Rate per EDU - CPI Rate $46.61
Fiscal Year 2026/27 Maximum Rate per EDU - CPI Rate $47.66
Prior Year Maximum Utility Budget2 $289,800
Utility Budget for FY 2026/27 $304,500
% Change in Utility Rate - Increase3 5.072%
Fiscal Year 2025/26 Maximum Rate per EDU - Utility Rate $36.07
Fiscal Year 2026/27 Maximum Rate per EDU - Utility Rate $37.90
Fiscal Year 2025/26 Maximum Assessment Rate per EDU $82.68
Fiscal Year 2026/27 Maximum Assessment Rate per EDU4 $85.56
1 CPI is based off of the All Urban Wage Earners and Clerical Workers.
2 The Fiscal Year 2025/26 Budget Amount for Utilities was the previous highest
amount budgeted for utility costs.
3 Equals the % difference between the Fiscal Year 2025/26 and FY 2026/27
Maximum Utility Rate. If the Utility Budget does not increase, no increase
will be realized.
4 Equals the Fiscal Year 2026/27 Maximum CPI Rate + Maximum Utility Rate.
TABLE 4: MAXIMUM ASSESSMENT RATE
Street Lighting District No. 1999-1
415
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.
416
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.
417
Attachment 5
Budget Change Reference #:
From Un-Appropriated Reserves X Budget Transfer Between Funds X
From Designated Reserves
Account Amount Account Amount
27016400.64001 ($7,000)27010000.43101 $3,330
27016411.64001 ($1,600)27050000.43101 $140,452
27056336.64001 ($4,500)27050000.49999 $11,200
27056400.64001 ($7,000)27056415.64001 $1,800
27056415.64091 $500
10010010.89101 $11,200
7/21/2026
**********Finance Use Only**********
CITY OF DUBLIN
Final Engineering Reports for SLMD 1983-1 and SLMD 1999-1 have projected revenue and expense amounts that differ from
those added to the 2026-27 budget. Assessment Revenue increases reflect projected totals based on updated assessment
amounts. "Transfers In/Transfer Out" line items for SLMD 1999-1 capture general benefit contribution.
REASON FOR BUDGET CHANGE
FISCAL YEAR 2026-27
BUDGET CHANGE FORM
DECREASE BUDGET AMOUNT INCREASE BUDGET AMOUNT
REVENUE: SLMD 1983-1 Current AssessmentsEXPENDITURES: SLMD 1983-1 Contract Services
City Council's Approval Required
EXPENDITURES: General Fund, Transfer Out
EXPENDITURES: SLMD 1999-1 Contract Services REVENUE: SLMD 1999-1 Transfers In
REVENUE: SLMD 1999-1 Current AssessmentsEXPENDITURES: SLMD 1983-1 Contract Services
EXPENDITURES: SLMD 1999-1 Contract Services
As Presented at the City Council Meeting
EXPENDITURES: SLMD 1999-1 Contract Services Eng.
EXPENDITURES: SLMD 1999-1 Contract Services
418
Public Hearing for
Street Lighting
Maintenance Districts
July 21, 2026
419
Ballot Results: Proposed Street Lighting Assessment District
SLAD No. 2026-1
420
SLAD 2026-1 Ballot Results
Type of Vote Number of Ballots
Returned*
Proposed
Assessment Amount
Percent of Weighted
Assessment
Yes 1,834 $73,317.07 44.2%
No 1,991 $92,533.46 55.8%
Total 3,825 $165,850.53 100.0%
*19.27% overall return rate
Based on the weighted ballots returned, the formation of SLAD 2026-1 DID NOT PASS
421
Public Hearing: Street Lighting Maintenance Districts (SLMDs)
SLMD
SLMD
422
SLMD Timeline
Jan 20,
2026
Council Directed
Staff to Proceed with
Proposition 218
Process
June 16,
2026
Council Directed
Preparation of
Annual Engineer’s
Reports, Approved
Preliminary
Engineer’s Reports,
and Set Public
Hearing Date
Jun 17,
2026
Prop 218 Ballots
Tabulated in
Chambers
Did Not Pass
Jul 10,
2026
Public Notice
Posted in Several
Locations and
Published in The
East Bay Times
Jul 21,
2026
Public Hearing
Aug 10,
2026
New Assessment
Rates Due to County
Nov 1,
2026
Due Date for First
Installment of
Property Tax Bill
Reflecting Approved
Assessments
423
SLMD 1983-1
Funds maintenance and servicing costs for public
streetlights.
Maximum assessments capped since FY 07-08 (no
built-in cost escalator):
•Rates between $9.67 and $116.04 based on Property Type
•Single Family Residential capped at $19.34 per Parcel
Projected Revenue: $333,000
Projected Expenditures: $454,747
Projected Reserve Balance: $165,405
•Use of Reserves: ($121,747)
424
SLMD 1999-1
Funds maintenance of public street lighting improvements,
including decorative light fixtures, in Dublin Ranch, Fallon
Village, Jordan Ranch, and Clifden Park developments.
Proposed assessments will increase by 19.25%:
•$57.00 per Single Family Residential Parcel (Maximum: $85.56)
•$313.50 per Commercial Acre (Maximum: $470.58)
Projected Revenue: $549,200
Projected Expenditures: $477,447
Projected Reserve Balance: $994,878
•Addition to Reserves: $71,753
425
SLMD Assessment Summary
District Property Type
Current
Assessment
Proposed
Assessment
$
Change
%
Change
FY 26-27 Proj. EOY
Reserve Balance
1983-1 (Citywide)
Single Family Residential $19.34 $19.34 $0.00 0.00
$165,405
Condominium Residential $19.34 $19.34 $0.00 0.00
Duplex, Multi Family Residential $38.68 $38.68 $0.00 0.00
Triplex, Multi Family Residential $58.02 $58.02 $0.00 0.00
Fourplex, Multi Family Residential $77.36 $77.36 $0.00 0.00
Apartments, Multi Family Residential $116.04 $116.04 $0.00 0.00
Commercial/Industrial/Institutional $106.37 $106.37 $0.00 0.00
Vacant Commercial/Industrial/Institutional $53.18 $53.18 $0.00 0.00
Rural $9.67 $9.67 $0.00 0.00
Exempt, Cemeteries, Common Open Space $0.00 $0.00 $0.00 0.00
1999-1 (Dublin Ranch)
Single Family Residential $47.80 $57.00 $9.20 19.25
$994,878Commercial$262.91 $313.50 $50.59 19.25
Exempt, Cemeteries, Common Open Space $0.00 $0.00 $0.00 0.00
426
SLMD Expenditure Budget Summary
Expenditure Category 1983-1 (Citywide)1999-1 (Dublin Ranch)
Maintenance Contract $95,000 $84,000
Electricity $324,500 $304,500
Administration and Supplies $28,000 $37,000
California Street Light Association $1,200 $500
Legal Notices $647 $647
County Collection Fee (1.7%)$5,400 $8,800
Capital Improvement Projects $0 $42,000
Totals:$454,747 $477,447
427
SLMD Next Steps
July 21, 2026: Street Lighting Maintenance District Public Hearing
August 10, 2026: New Assessment Rates Due to Alameda County Auditor/Controller
November 1, 2026: Due Date for First Installment of Property Tax Bill Reflecting
Approved Assessments
428
Recommendation
1.Adopt the Resolution Declaring the Results of the Property
Owner Ballot Tabulation for the Proposed Formation of Street
Lighting Assessment District 2026-1
2.Adopt the Resolution Approving the Engineer’s Reports,
Confirming Diagrams and Assessments, and Ordering the Levy of
Assessments for Street Lighting Maintenance Districts 1983-1
and 1999-1 for Fiscal Year 2026-27; and
3.Approve the Budget Change
429