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HomeMy WebLinkAbout4.09 Land & LIght Maint AD 86-1ti~ - -il~ ~• ' \~:' CITY CLERK File # ^ ~j^~Q-^2. 0^ AGENDA STATEMENT CITY COUNCIL MEETING DATE: June 2, 2009 SUBJECT: Landscaping and Lighting Maintenance Assessment District 86-1 (Villages at Willow Creek): Preliminary Engineer's Report Report Prepared by Melissa Morton, Public Works Director ATTACHMENTS: 1) Resolution Approving Preliminary Engineer's Report 2) Resolution Appointing Time and Place of Hearing Protests of Proposed Assessments (July 21, 2009) 3) Preliminary Engineer's Report RECOMMENDATION: Adopt resolutions approving the preliminary Engineer's Report and setting a public hearing date and time (July 21, 2009, 7:00 p.m.) for the purpose of hearing protests to the proposed Fiscal Year 2009- 2010 assessment. FINANCIAL STATEMENT: 2009-2010 Sources and Use ofLandscape Maintenance District Funds Revenues: Total Amount Proposed to be Assessed.• $101,535 Less Estimated Collection and Delinquency Cost: ($ 2.234) Net Total Revenues: $ 99,301 Expenditures: Contract Landscape Maintenance and Utilities: $102,490 Administration and Engineering: $ 4,004 Total Operating Expenses: $ 106,494 Fund Balance Revenues: Estimated Interest Revenue: $ 1,115 Estimated Prior Year Collections and Penalties: $ 576 Total Fund Balance Revenues: $ 1,691 COPY TO: Page 1 of 2 ITEM NO. G:\ASSESSMENT DISTRICTS186-1 Dougherty\FY09-10\Preliminary ER\86-lagst Prelim ER 2009.doc As shown on Page 1, $99,301 is proposed to be assessed to property owners for the 2009-2010 street landscaping maintenance costs. The individual assessments are calculated at $155.86 per single-family home and $77.93 per multi-family parcel. This is a 0.31 % increase above the 2008-09 assessment, which is the Consumer Price Index rate of increase (April 2009) and is allowed under the terms of the Engineer's Report that was approved in 2001. The budgeted cost of maintenance exceeds the projected income for the District; therefore, approximately $7,193 of the District reserve will be used to offset the cost of maintenance. The district reserve balance at the end of Fiscal Year 2009-2010 is estimated at $57,371. DESCRIPTION: This maintenance assessment district was formed in 1986 as part of the review and approval of the Villages at Willow Creek development. This assessment district funds the maintenance of landscaping, including fencing and soundwalls, along the west side of Dougherty Road from Amador Valley Boulevard to the northerly City Limit, along Amador Valley Boulevard from Dougherty Road to Wildwood Road, along Wildwood Road and Fall Creek Road, and certain landscaped areas within the Ridgecreek single-family home development. Landscaping within the condominium and apartment developments is the responsibility of the homeowners' association or property owner for those individual developments. The landscaping along and within the Alamo Creek channel area is not included in the assessment district as it is the responsibility of Alameda County Flood Control, Zone 7. In Fiscal Year 2001-02, the assessment in this District was increased by 54%, as the reserve funds had become depleted and could no longer be used to offset utility and maintenance cost increases. The rate increase was approved by property owners under the terms of Proposition 218. The property owners also approved an escalation clause for future years that allows the assessment to be increased to cover (1) actual increases in utility cost, and (2) inflationary increases in the cost of maintenance, as determined by the Consumer Price Index rate of increase. The latest Consumer Price Index information available prior to development of the budget (April 2009, Bay Area Urban Wage Earners) indicated that the maximum rate of increase is 0.31%; the proposed assessment for 2008-2009 has been increased by 0.31%. The total assessment will increase from $99,009 to $99,301. There are no changes in the District boundary or the method of calculating the spread of assessments. Collection of prior year assessments as well as penalties and reimbursement for public damages are listed separately from the calculation of the current year assessment. These revenues are an estimate based on previous years' collections and may not come to fruition. In Fiscal Year 2008-2009, improvements to the district included three "annual color" flower changes at entry corners, shrub replacement throughout the district, and replacement of the metal manhole railings along Dougherty Road. For Fiscal Year 2009-2010, the budget for the upcoming year includes funds for three "annual color" flower changes at entry corners, placement of bark along Dougherty Road, shrub replacement throughout the district, and replacement of the retaining walls along Dougherty Road. Staff will be mailing out a newsletter and scheduling a neighborhood meeting prior to the public hearing date. RECOMMENDATION: Adopt the resolutions approving the preliminary Engineer's Report and setting a public hearing date and time (July 21, 2009, 7:00 p.m.) for the purpose of hearing protests to the proposed Fiscal Year 2009-2010 assessment. Page 2 of 2 i~aa RESOLUTION NO. -09 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF DUBLIN APPROVING PRELIMINARY ENGINEER'S REPORT, CONFIRMING DIAGRAM AND ASSESSMENT LANDSCAPING AND LIGHTING MAINTENANCE ASSESSMENT DISTRICT 1986-1 (TRACT 5511) WHEREAS, by its Resolution No. 15-09, a Resolution Directing Preparation of Annual Report for City of Dublin Landscaping and Lighting Maintenance Assessment District No. 198Cr1 (the "District"), this Council designated the Public Works Director as Engineer of Work and ordered said Engineer to make and file a report in writing in accordance with and pursuant to the Landscaping and Lighting Act of 1972; and WHEREAS, said Engineer of Work has made and filed with the City Clerk a preliminary report in writing as called for in said Resolution No. 15-09 and under and pursuant to said Act, which report has been presented to this Council for consideration; and WHEREAS, said Council has duly considered said report and finds that each and every part of said report is sufficient; and that said report neither requires nor should be modified in any respect; NOW, THEREFORE, BE IT RESOLVED a) That the Engineer's estimate of the itemized and total costs and expenses of maintaining said improvements and of the incidental expenses in connection therewith, as contained in said report be, and each of them are hereby preliminarily approved and confirmed; b) That the diagram showing the assessment district, description of the improvements to be maintained, and the boundaries and dimensions of the respective lots and parcels of land within said District, as contained in said report be, and it is hereby preliminarily approved and confirmed; c) That the assessment of the total amount of the cost and expenses of the proposed maintenance of said improvements upon the several lots and parcels of land in said District in proportion to the estimated benefits to be received by such lots and parcels, respectively, from said maintenance, and of the expenses incidental thereto, as contained in said report be, and they are hereby preliminarily approved and confirmed. PASSED, APPROVED AND ADOPTED this 2nd day of June, 2009, by the following vote: AYES: NOES: ABSENT: ABSTAIN: ATTEST: City Clerk Mayor ~-~~~~~ 4 ~ ~ 6 C ~~ AITACIIYIEII~ i • a~a~ RESOLUTION NO. -09 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF DUBLIN APPOINTING TIME AND PLACE OF HEARING PROTESTS IN RELATION TO PROPOSED ASSESSMENTS LANDSCAPING AND LIGHTING MAINTENANCE ASSESSMENT DISTRICT 1986-1 WHEREAS, by its Resolution No. 15-09, a resolution directing preparation of annual report for City of Dublin Landscaping and Lighting Maintenance Assessment District 1986-1 (the "District"), this Council designated the Public Works Director as Engineer of Work and ordered that Engineer to make and file a report in writing in accordance with and pursuant to the Landscaping and Lighting Act of 1972; and WHEREAS, said Engineer of Work has made and filed with the City Clerk a preliminary report in writing as called for in said Resolution No. 15-09, and under and pursuant to said Act, which report has been presented to this Council for consideration; and WHEREAS, said Council has duly considered said report and each and every part thereof, and finds that each and every part of said report is sufficient; NOW, THEREFORE, BE IT RESOLVED, DETERMINED AND ORDERED, PURSUANT TO CHAPTER 3, SECTION 22624 OF THE ACT, AS FOLLOWS: Section 1 Intention: The City Council hereby declares that it is its intention to seek the Annual Levy of the Districts pursuant to the Act, over and including the land within the District boundaries, and to levy and collect assessments on all such land to pay the annual costs of the improvements. The City Council finds that the public's best interest requires such levy and collection. Section 2 District Boundaries: The boundaries of the District are described as the boundaries previously defined in the formation documents of the original District, within the boundaries of the City of Dublin, within the County of Alameda, State of California. Section 3 Description of Improvements: The improvements within the District may include operation, maintenance, acquisition and servicing of street lighting and appurtenant facilities within the boundaries of the District. Services provided include all necessary service, operations, administration and maintenance required to keep the improvements in a satisfactory operating condition. Section 4 Proposed Assessment Amounts: For Fiscal Year 2009-2010, the proposed assessments are outlined in the Engineer's Report which details any changes or increases in the annual assessment. Section 5 Public Hearing(s): The City Council hereby declares its intention to conduct a Public Hearing annually concerning the levy of assessments for the District in accordance with Chapter 3, Section 22626 of the Act. Section 6 Notice: The City Clerk is hereby directed to give notice of said hearing to all property owners in the District by causing the publishing of this Resolution once a week in a local newspaper published enea~r z. ~ ~aa and circulated in the City, for two consecutive weeks not less than ten (10) days before the date of the Public Hearing, and by posting a copy of this Resolution in official posting locations customarily used by the City Council for the posting of notices. Any interested person may file a written protest with the City Clerk prior to the conclusion of the Public Hearing, or, having previously filed a protest, may file a written withdrawal of that protest. A written protest shall state all grounds of objection and a protest by a property owner shall contain a description sufficient to identify the property owned by such property owner. At the Public Hearing, all interested persons shall be afforded the opportunity to hear and be heard. Section 7 Notice of Public Hearin: Notice is hereby given that a Public Hearing on these matters will be held by the City Council on Tuesday, July 21, 2009, at 7:00 n.m. or as soon thereafter as feasible in the City Council Chambers, located at 100 Civic Plaza, Dublin. Section 8 The City Clerk is hereby authorized and directed to give notice of such hearing as provided by law. PASSED, APPROVED, AND ADOPTED this 2nd day of June, 2009, by the following vote: AYES: NOES: ABSENT: ABSTAIN: ATTEST: City Clerk Mayor 2 u ~aa City of Dublin Landscaping and Lighting District 1986-1 Engineer's Annual Levy Report Fiscal Yeax 2009/2010 CITY OF DUBLIN LANDSCAPING AND LIGHTING DISTRICT N0.198G-1 (Villages at Willow Creek) ENGINEER'S ANNUAL LEVY REPORT FISC2IL. YEAR 2009/2010 I~ '// 19 INTENT MEETING: PUBLIC HEARING: S ' ll~I, J '/' ~~~,8~, ~~~ June 2, 2009 July 21, 2009 WILLDAN Financial Services Corporate Otpce: 27368 Via Industria Suite 110 Temecula, CA 92590 Tel: (951) 587-3500 Tel: (800) 755-6864 Fax: (951) 587-3510 Office Locations: Lancaster, CA Oakland, CA Orlando, FL www.willdan. com /financial Phoenix, AZ Sacramento, CA Memphis, TN Willdan Financial SerUicec Pane 1 AifAi~~llf 3. 5~ad City of Dublin Landscaping and Lighting District 1986-1 Engineer's Annual Levy Report Fiscal Year 2009/2010 ENGINEER'S REPORT AFFIDAVIT Landscaping and Lighting District No. 1986-1 Pursuant to the Landscaping and Lighting Act of 1972 City of Dublin Alameda County, State of California This Report describes the District and services therein including the improvements, budgets, parcels and assessments to be levied for Fiscal Year 2009/2010 as they existed at the time of the passage of the Resolution of Intention. Reference is hereby made to the Alameda County Assessor's maps for a detailed description of the lines and dimensions of parcels within the District. The undersigned respectfully submits the enclosed Report as directed by the City Council. Dated this day of , 2009. On Behalf of the City of Dublin By: Melissa A. Morton Public Works Director City of Dublin Willdan Financial Services Page 2 City of Dublin Landscaping and Lighting District 1986-1 Engineer's Annual Levy Report Fiscal Year 2009/2010 TABLE OF CONTENTS I. OVERVIEW .......................................................................................................................4 A, INTRODUCI'ION .................................................................................................................... 4 B. APPLICABLE LEGISLATION .................................................................................................... 5 II. DESCRIPTION OF THE DISTRICT AND IMPROVEMENTS ................................ ..8 A. DISTRIC'I' ............................................................................................................................... 8 B. IMPROVEMENTS .................................................................................................................... 8 III. METHOD OF APPORTIONMENT .............................................................................. ..9 A. BACKGROUND ........................................................................................................................9 B. BENEFIT ANALYSIS ................................................................................................................ 9 C. ASSESSMENT METHODOLOGY .............................................................................................11 D. LAND USE CLASSIFICATIONS ...............................................................................................11 E. INFLATIONARY FACTOR APPLIED TO MAXIMUM RATE ...................................................... .12 IV. DISTRICT BUDGET ....................................................................................................... 13 A. DESCRIPTION OF BUDGET ITEMS ........................................................................................13 B. DISTRIC'T' BUDGET ...............................................................................................................17 APPENDIX A -DISTRICT BOUNDARY MAP ................................................................... 18 APPENDIX B - 2009/2010 ASSESSMENT ROLL ................................................................ 19 Willdan Financial Services Page 3 ~~aa City of Dublin Landscaping and Lighting District 1986-1 Engineer's Annual Levy Report Fiscal Year 2009/2010 I. OVERVIEW A. Introduction The Ciry of Dublin ("City") annually levies and collects special assessments in order to maintain the improvements within the Landscaping and Lighting District No. 1986-1 ("District"). The District was originally formed in 1986 and is annually levied pursuant to the Landscape and Lighting Act of 1972, Part 2 of Division 15 of the California Streets and Highways Code ("1972 Act"). A diagram of the boundaries of the District can be found within Appendix A of this document. This Engineer's Annual Levy Report ("Report") has been prepared in accordance with the provisions of Chapter 3, Section 22622 of the 1972 Act. This Report describes the District, the improvements therein, any annexations or other modifications to the District including any substantial changes to the improvements, the method of apportionment, the boundaries of the District, and financial information including the district budgets and proposed annual assessments for fiscal year 2009/2010. The proposed assessments are based on the historic and estimated costs to maintain the improvements that provide a special benefit to properties within the District. The costs of improvements and the annual levy including all expenditures, deficits, surpluses, revenues, and reserves are assessed to each parcel within the District proportionate to the parcel's special benefits. For the purposes of this Report, the word "parcel" refers to an individual property assigned its own Assessment Number by the County of Alameda Assessor's Office. The County of Alameda Auditor/Controller uses Assessment Numbers and specific Fund Numbers to identify properties assessed for special district benefit assessments on the tax roll. Pursuant to Chapter 3, beginning with Section 22620 of the 1972 Act, the City Council shall conduct a noticed annual public hearing to consider all public comments and written protests regarding the District. Following the annual public hearing and review of the Engineer's Annual Levy Report, the City Council may order amendments to the Report or confirm the Report as submitted. Following final approval of the Report and confirmation of the assessments contained therein, the City Council will by resolution: order the improvements to be made and confirm the levy and collection of assessments pursuant to Chapter 4, Article 1, beginning with Section 22640 of the 1972 Act. The assessment rate and method of apportionment described in this Report as approved or modified by the Ciry Council defines the assessments to be applied to each parcel within the District for fiscal year 2009/2010. Willdan Financial Seruicer Page 4 g~aa City of Dublin Landscaping and Lighting District 1986-1 Engineer's Annual Levy Report Fiscal Yeax 2009/2010 The assessments as approved will be submitted to the County Auditor/Controller to be included on the secured property tax roll for each parcel within the District. If any parcel submitted for collection is identified by the County Auditor/Controller to be an invalid parcel number for the current fiscal year, a corrected parcel number and/or new parcel numbers will be identified and resubmitted to the County. The assessment amount to be levied and collected for the resubmitted parcel or parcels shall be based on the method of apportionment and assessment rate contained in this Report as approved by the Ciry Council. B. Applicable Legislation The District has been formed and Lighting Act of 1972, Part 2 of Division with Section 22500. The assessments Report utilize commonly accepted calculated and proportionately spre received. s annually levied pursuant to the Landscaping and 15 of the California Streets and Highways Code, beginning and methods of apportionment described in this assessment engineering practices and have been td to each parcel based on the special benefits Compliance with the California Constitution All assessments described in this Report and approved by the City Council are prepared in accordance with the 1972 Act and shall be in compliance with the provisions of the California Constitution Article XIIID ("Article XIIID"). On November 5, 1996, California voters approved the Right to Vote on Taxes Act (Proposition 218) by a margin of 56.5% to 43.5%. The provisions of Proposition 218 became amendments to the California Constitutional Articles XIIIC and XIIID, can be summarized in four general areas: 1) Strengthens the general and special tax provisions of Proposition 13 and Proposition 62. 2) Extends the initiative process to all local taxes, assessments, fees, and charges. 3) Adds substantive and procedural requirements to assessments. 4) Adds substantive and procedural requirements to property-related fees and charges. Pursuant to Article XIIID Section 4, all property related assessments must comply with certain substantive and procedural requirements unless they meet certain exemptions listed in Article XIIID Section V. Wittdan Financiat Se~vicea Page 5 ~ as City of Dublin Landscaping and Lighting District 1986-1 Engineer's Annual Levy Report Fiscal Year 2009/2010 The assessments contained in this Report were imposed in accordance with voter approval pursuant to the establishment of the District and the assessments are imposed to finance capital costs or maintenance and operation expenses for public streets (and all improvements within the street right of way including landscaping). Based on these exempt criteria, the Ciry has determined that the assessments are exempt from the substantive and procedural requirements of Article XIIID Section 4. In fiscal year 2001 /2002, the assessment in this District was increased by 54%, as the reserve funds had become depleted and could no longer be used to offset utility and maintenance cost increases. Property owners in compliance with Proposition 218 approved the rate increase. The property owners also approved an escalation clause for future years that allows the assessment to increase according to the annual percentage change of the Consumer Price Index and the utility cost to increase according to the actual cost of utilities. Any proposed assessment that exceeds the adjusted maximum assessment rate is considered an increased assessment. Pursuant to the provisions of the XIIID, all new or increased assessments (the incremental increase) are subject to both the substantive and procedural requirements of Article XIIID Section 4, including a property owner protest proceeding. Provisions of the 1972 Act (Improvements and Services) The Method of Apportionment described for the District Report utilizes commonly accepted assessment-engineering practices and have been established pursuant to the 1972 Act and the provisions of the Article XIIID. As generally defined by the 1972 Act, the improvements and the associated assessments for each District may include one or any combination of the following: 1) The installation or planting of landscaping. 2) The installation or construction of statuary, fountains, and other ornamental structures and facilities. 3) The installation or construction of public lighting facilities, including, but not limited to streetlights and traffic signals. 4) The installation or construction of any facilities which are appurtenant to any of the foregoing or which are necessary or convenient for the maintenance or servicing thereof; including but not limited to, grading, removal of debris, the installation or construction of curbs, gutters, walls, sidewalks, or paving, or water, irrigation, drainage, or electrical facilities. 5) The installation of park or recreational improvements including, but not limited to the following: a. Land preparation, such as grading, leveling, cutting and filling, sod, landscaping, irrigation systems, sidewalks, and drainage. b. Lights, playground equipment, play courts and public restrooms. Willdan Financial Seruicer Page 6 ~o ~ aa. Ciry of Dublin Landscaping and Lighting District 1986-1 Engineer's Annual Levy Report Fiscal Year 2009/2010 6) The maintenance or servicing, or both, of any of the foregoing including the furnishing of services and materials for the ordinary and usual maintenance, operation, and servicing of any improvement, including, but not limited to: a. Repair, removal, or replacement of all or any part of any improvements; b. Grading, clearing, removal of debris, the installation, repair or construction of curbs, gutters, walls, sidewalks, or paving, or water, irrigation, drainage, or electrical facilities; c. Providing for the life, growth, health, and beauty of landscaping, including cultivation, irrigation, trimming, spraying, fertilizing, or treating for disease or injury; d. The removal of trimmings, rubbish, debris, and other solid waste; e. The cleaning, sandblasting, and painting of walls and other improvements to remove or cover graffiti. f. Electric current or energy, gas, or other agent for the lighting or operation of any other improvements. g. Water for the irrigation of any landscaping, the operation of any fountains, or the maintenance of any other improvements. 7) The acquisition of land for park, recreational or open-space purposes, or the acquisition of any existing improvement otherwise authorized by the Act. 8) Incidental expenses associated with the improvements including, but not limited to: a. The cost of preparation of the report, including plans, specifications, estimates, diagram, and assessment; b. The costs of printing, advertising, and the publishing, posting and mailing of notices; c. Compensation payable to the County for collection of assessments; d. Compensation of any engineer or attorney employed to render services; e. Any other expenses incidental to the construction, installation, or maintenance and servicing of the improvements; and, £ Costs associated with any elections held for the approval of a new or increased assessment. IY/illdan Financial Serrncer page 7 ~~ ~? Ciry of Dublin Landscaping and Lighting District 1986-1 Engineer's Annual Levy Report Fiscal Year 2009/2010 II. DESCRIPTION OF THE DISTRICT AND IMPROVEMENTS A. District The District was formed to fund the maintenance of landscaping, including fencing and soundwalls, along the west side of Dougherty Road from Amador Valley Boulevard to the northerly City Limit, along Amador Valley Boulevard from Dougherty Road to Wildwood Road, along Wildwood Road and Fall Creek Road, and certain landscaped areas within the Ridgecreek single-family home development. Landscaping within the condominium and apartment developments is the responsibility of the homeowners' association or property owner for those individual developments. A Diagram showing the exterior boundaries of the District is provided in this Report at Appendix A. 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 B. Improvements The Improvements for the District shall include the maintenance and servicing for the following: 1) The median and roadside landscaping along the north side of Willow Creek Drive. 2) Roadside landscaping along Shady Cree Drive within Lots 1, 2, 3, 4, 5, 6, 15, 16, 37, 38, and south of Lot 145, all within Tract 5511. 3) Roadside landscaping, wall, fence, and pathway improvements along the west side if Dougherty Road, between Amador Valley Boulevard and the northerly City Limit line, and along the north side of Amador Valley Boulevard, between Dougherty Road and Wildwood Road. 4) Roadside landscaping, fence, and pathway improvements on the west side of Wildwood Road. 5) Roadside landscaping, fence, wall, and pathway improvements on the west side of Dougherty Road and the south side of Amador Valley Boulevard, adjacent to Lot 150. 6) Roadside landscaping, fence, and pathway improvements on the west and north sides of Fall Creek Road. Willdan Financial Servicer Page 8 ~a ~~~ City of Dublin Landscaping and Lighting District 1986-1 Engineer's Annual Levy Report Fiscal Year 2009/2010 7) Roadside landscaping and emergency access surfacing at the north end of Crossridge Road within the street right-of--way. III. METHOD OF APPORTIONMENT A. Background Pursuant to the 1972 Act, the costs of the District may be apportioned by any formula or method that fairly distributes the net amount to be assessed, among all assessable parcels in proportion to the estimated benefits to be received by each such parcel from the improvements. The benefit formula used should reflect the composition of the parcels, and the improvements and services provided, to fairly proportion the costs based on special benefit to each parcel. B. Benefit Analysis Each of the proposed improvements, the associated costs and assessments have been carefully reviewed, identified and allocated based on special benefit pursuant to the provisions of the Article XIIID. All the assessed parcels receive direct and special benefits from the improvements and activities to be funded through the District assessments. The improvements include all necessary activities, services, operation, administration, and maintenance required to keep the improvements in satisfactory condition. Special Benefit The method of apportionment (method of assessment) established herein is based on the premise that each assessed parcel within the District receives special benefits from the improvements and the desirability of those properties enhanced by the presence of well- maintained landscaping in close proximity to those properties. The special benefits associated with landscape improvements are specifically: 1) Enhanced desirability of properties through association with the improvements. 2) Improved aesthetic appeal of properties providing a positive representation of the area and properties. 3) Enhanced adaptation of the urban environment within the natural environment from adequate green space and landscaping. 4) Environmental enhancement through improved erosion resistance, dust and debris control, and fire prevention. 5) Increased sense of pride in ownership of property within the District resulting from well-maintained improvements associated with the properties. Willdan Financial Seruicer Page 9 l 3 ~ ~; Ciry of Dublin Landscaping and Lighting District 1986-1 Engineer's Annual Levy Report Fiscal Yeas 2009/2010 6) Enhanced quality of life through well-maintained green space and landscaped areas. 7) Reduced criminal activity and property-related crimes (especially vandalism) against properties in the District through well-maintained surroundings and amenities including abatement of graffiti. 8) Enhanced environmental quality of the parcels by moderating temperatures, providing oxygenation and attenuating noise. The preceding special benefits contribute to the aesthetic value and desirability of each of the assessed parcels within the District and thereby provide a special enhancement of the properties. Furthermore, it has been determined that the lack of funding to properly service and maintain the District improvements would have a negative impact on the properties within the District. General Benefit 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 effect the properties within the District. Although the improvements include public areas, easements, right-of--ways and other amenities available or visible to the public at large, the construction and installation of these improvements were only necessary for the development of properties within the District and were not required nor necessarily desired by any properties or developments outside the District boundary and any public access or use of the improvements by others is incidental. Therefore, it has been determined that the improvements and the ongoing maintenance, servicing and 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. Willdan Financial Sen~icer Page 10 ly ~ ~~ City of Dublin Landscaping and Lighting District 1986-1 Engineer's Annual Levy Report Fiscal Year 2009/2010 C. Assessment Methodology Each parcel is assigned a factor rate known as an Equivalent Dwelling Unit (EDU) to identify the parcel's proportionate special benefit from the improvements. Each parcel's EDU is calculated based on the parcel's land use. All single-family residential properties are assigned an EDU of 1.00, and all other property types are assigned an EDU proportionate to the special benefits they receive as compared to this single-family residential property. The total EDUs is divided into the total amount to be assessed (Balance to Levy) to establish the Levy per EDU (Rate). This Rate is then multiplied by the parcel's individual EDU to establish the parcel's levy amount. The following table shows the EDU factors for each property type in the District: Property Type EDU Factor Basis Single-Family Residential (SFR) 1.00 Parcel Multi-Family Residential (MFR) 0.50 Unit Commercial 4.00 Parcel Exempt, Common Open Space, Public Land 0.00 Parcel The following formulas are used to calculate each property's assessment: Total Balance to Levy /Total EDUs =Levy pet EDU (Rate) Parcel EDUx Levy pet EDU =Parcel Levy Amount The formula used reflects the composition of the parcels and properties, and the services provided, to accurately proportion the costs based on estimated special benefit to each parcel. D. Land Use Classifications Every parcel within the District is assigned a land use classification based on available parcel information obtained from the Alameda County Assessor's Office and City records. To assess benefits equitably, it is necessary to relate the different type of parcel improvements to each other. The Equivalent Dwelling Unit method of assessment apportionment uses the single-family home site as the basic unit of assessment. Asingle- family home site equals one Equivalent Dwelling Unit (EDU). Every other land use is converted to EDU's based on an assessment formula that equates the property's specific development status, type of development (land use), and size of the property, as compared to asingle-family home site. Willdan Financial Seruicea Page 11 i~ ~a~ Ciry of Dublin Landscaping and Lighting District 1986-1 Engineer's Annual Levy Report Fiscal Year 2009/2010 The EDU method of apportioning benefit is typically seen as the most appropriate and equitable assessment methodology for districts formed under the 1972 Act, as the benefit to each parcel from the improvements are apportioned as a function of land use type, size and development. Single-Family Residential (SFR) -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). Multi-Family Residential -This land use identifies properties that are developed for multi-family use and are assigned a factor of 0.50 EDU per unit. Commercial -This land use identifies properties that are classified for commercial use and are assigned a factor of 4.00 EDU per parcel/lot. Common Open Space, Cemeteries & Other Exempt Property -This land use identifies properties that are exempt from assessment and are assigned 0.00 EDU. E. Inflationary Factor Applied to Maximum Rate The District assessments include a formula for increasing assessments for each future fiscal year to offset increases in costs due to inflation. This assessment adjustment formula was approved by the City Council pursuant to a mailed ballot and public hearing referenced in Section I. B. The maximum assessment amount allowed for each fiscal year shall be increased in an amount equal to the annual percentage increase of the Local Consumer Price Index for "All Urban Wage Earners and Clerical Workers" of the San Francisco-Oakland-San Jose Area ("Index"), plus any actual increase in the cost of utilities (power and water). Each fiscal year the City shall identify the change in the Index for April to April of the preceding year. 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 system as approved by the City Council for determining fluctuations in the cost of living. In the event that the City Council determines that an inflation adjustment is not required for a given fiscal year, the City Council may authorize the assessment without applying the adjustment formula to the amount levied. If the budget and assessments for a district require an increase greater than the adjustment set forth in the formula, then the proposed increase would be subject to approval by the District property owners. Each fiscal year, the maximum assessment rate shall increase at the maximum amount allowable regardless of whether the increase is levied to the parcels within the District. Willdan Financial Sen~icer Page 12 I~ ~~ ~~ City of Dublin Landscaping and Lighting District 1986-1 Engineer's Annual Levy Report Fiscal Year 2009/2010 Utility costs for this year are anticipated to increase at the same rate as that of the Index. The estimated percentage difference for the Index from April 2008 to April 2009 was 0.309%. Therefore, the maximum assessment rate per EDU allowed for fiscal year 2009/2010 has been adjusted from $155.39 to $155.87. The assessment per EDU for the current fiscal year is proposed to be $155.86, an increase of $0.48 over the applied rate from prior fiscal year 2008/2009. IV. DISTRICT BUDGET A. Description of Budget Items The following describes the services and costs that are funded through the District, shown in the budget. DIRECT COSTS: Maintenance Tree -The cost of installation and maintenance of trees and plantings along the roadside frontages and pathways within the District Maintenance Landscape -The cost of maintenance and repair of the landscaping and open space areas within the District. Utilities Water -The cost of furnishing water for maintenance of landscape and irrigation systems within the District. Utilities Electricity -The cost of electricity for maintenance of landscape and powering of irrigation systems within the District. Miscellaneous Expenses -The costs that cannot easily be categorized into any of the other Direct Costs defined above. ADMINISTRATIVE COSTS: District Administration, Consulting -The costs of contracting with professionals to provide services specific to the 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. County per Parcel Fee -The cost to the District for the County to collect assessments on the property tax bills. Willdan Financial Seruicer Page 13 ~~~ ~ ~~ City of Dublin Landscaping and Lighting District 1986-1 Engineer's Annual Levy Report Fiscal Yeax 2009/2010 LEVY BREAKDOWN: Reserve Collection/(Transfer) -The 1972 Act pursuant to Chapter 7, Article 4 Section 22569 (a), provides for a District Reserve Fund. Negative amounts shown for this budget item represent transfers from the Reserve Fund that reduces the Balance to Levy. Maintaining a fully funded Reserve eliminates the need for the City to transfer funds from non-District accounts to pay for operational expenses during the first half of the fiscal year and also provides the District with sufficient funds to address any unforeseen or unusual expenditures that may occur during the year. Capital Improvement Fund Collection/(Transfer) -The 1972 Act pursuant to Chapter S, beginning with Section 22660, provides for the District to establish by resolution an assessment installment plan for proposed improvements and expenditures that are greater than can be conveniently raised from a single annual assessment. Depending on the nature of the planned improvements, the collection of funds necessary to complete the project may be collected over a period up to thirty years, but typically not more than five years. The funds collected shall be accumulated in a separate improvement fund commonly referred to as a Capital Improvement Fund (CIF) and are not considered part of the regular maintenance of the improvements or the Reserve Fund. Because the money accumulated in the Capital Improvement Fund is for a specific planned project (budgeted separately), the amount shown for this item in the annual budget will typically be a positive number representing the amount being collected that year as part of the Balance to Levy. A negative number (Transfer) should only occur after the project has been completed and excess funds are being credited back to the District's regular accounts. The actual fund balances and expenditures for Capital Improvements are clearly identified under the Fund Balance Information section of the Budget. General Fund Loans Repayment/(Advances) -This item represents repayments of amounts that had been temporarily advanced to the District from other revenue sources (usually the General Fund) or represents funds being loaned to the District for the current fiscal year that must be repaid by future assessments. Similar to the Reserve Collection/(Transfer) line item, this item directly impacts the Reserve Fund Balances either positively or negatively. Repayments are shown as a positive number and represent additional monies being collected in the current annual assessment to repay a prior loan. These loans are typically for capital improvement expenditures or unforeseen expenditures incurred in prior years and Reserve Fund monies were not sufficient to cover the expenses. To ensure the ongoing operation and maintenance of the improvements, the City may advance funds to the District as a temporary loan to meet current expenditures, and collect repayment of the loan through the annual assessments the following year or possibly over several years. Generally, all available Reserve Funds are exhausted before a temporary loan is advanced to the District and the Beginning Reserve Fund Balance will be a negative number indicating the loan amount still outstanding. Willdan Financial Se~vicer Page 14 ~g ~ ~~. City of Dublin Landscaping and Lighting District 1986-1 Engineer's Annual Levy Report Fiscal Year 2009/2010 A loan for the current fiscal year (Advance) is shown as a negative number. If the District is expected to incur significant expenditures in the current fiscal year for special services or capital improvements (upgrades or refurbishing of the improvements) and the proposed assessment revenues (annual assessments) and/or available Reserve Funds are not sufficient to cover the expenditures, the City may advance funds to the District as a temporary loan to meet the proposed expenditures. Generally, all available Reserve Funds must be exhausted before a temporary loan is advanced to the District and any funds temporarily loaned in excess of the available Reserve Funds will be reflected as a negative Ending Reserve Fund Balance. This negative Reserve Fund Balance will be repaid and replenished through future assessment revenues. Delinquency Contingency -This is the estimated amount designated for delinquent property tax payments that the County is unable to collect in the 2009/2010 fiscal year. Other Revenue/General Fund (Contributions) -This item includes additional funds designated for the District that are not annual assessments. These funds are added to the District account to reduce assessments, and may be from non-District or District sources including City General Fund Contributions and/or interest earnings. Any funds indicated on this line will be shown as a negative number indicating a reduction in the amount to be levied and represent funds that do not have to be repaid. Balance to Levy -This is the total amount to be collected for the current fiscal year through the annual assessments (for special benefits). The Balance to Levy represents the sum of Total Direct and Administration Costs, Reserve Fund Contributions or Transfers, Contributions from Other Revenue Source, and the Contribution Replenishment. Only those costs related to the improvements identified as special benefits are levied and collected on the tax roll. Total Parcels -The total number of parcels within the boundaries of District, including all levied and exempt parcels. Total Parcels Levied -The total number of parcels within the District that will receive the special benefits during the current fiscal year. Total EDUs -The total Equivalent Dwelling Units within the Dis 'ct applied to the parcels described above. Applied Levy per EDU -This amount represents the rate being I~ applied to each parcel's individual EDU factor. The Levy per EDU is the result of divi g the "Special Assessment to Levy" by the Total EDUs of the District for the fiscal ye~r. Maximum Levy per EDU (Prior Fiscal Year) -This is the maximujm rate per EDU allowed within the District for prior fiscal year 2008/2009, in accordance with Proposition 218, adjusted for inflation as described in the Method of Apportionment. Willdan Financial Services Page 15 ~~ ,.~_ /~f~~'~ City of Dublin Landscaping and Lighting District 1986-1 Engineer's Annual Levy Report Fiscal Year 2009/2010 Maximum Levy per EDU (Current Fiscal Year) -This is the maximum rate per EDU allowed within the District, in accordance with Proposition 218, adjusted for inflation as described in the Method of Apportionment. Inflationary Factor -Annual percentage increase in the San Francisco-Oakland-San Jose Area Consumer Price Index for "All Urban Wage Earners and Clerical Workers," applies to all cost except water and electricity, plus any additional increase in the utility cost of water and electricity. Each fiscal year the City shall identify the change in the Index for April to April of the preceding year. Willdan Financial Senricer Page 16 ,~ City of Dublin Landscaping and Lighting District 1986-1 Engineer's Annual Levy Report Fiscal Year 2009/2010 B. District Budget .. 2009N0 Budget Worksheet Landscaping and Lighting District No. 1986-1 Fund Number 713 ~- • ^- • Maintenance -Tree $14,903.00 Maintenance -Landscape 58,383.00 Utilities Water 27,609.00 Utilities Electricity 1,595.00 Miscellaneous Expenses 0.00 Sub-Total Direct Costs ;102,490.00 TOTAL DIRECT ~^ • ;102,490.00 District Administration $2,705.00 Public Works Administration $1,299.00 County per Parcel Fee 1,726.09 TOTAL ADMIN ;5,730.09 • • - ~ ~ • TOTAL DIRECT AND ADMIN COSTS ;108,220.09 Reserve Collection/(Transfer) (7,192.99) Capital Improvement Fund Collection/(Transfer) 0.00 General Fund Loans RepaymenU(Advances) 0.00 Delinquency Contingency 507.67 Other Revenues/General Fund (Contributions) 0.00 TOTAL ADJUSTMENTS (;6,685.32) Balance to Levy (Budgeted) ;101,534.78 Total Revenue at Maximum Rate ;101,548.82 Variance abovel(below) Maximum Revenue (;14.04) Applied Charge ;101,534.78 Total Parcels 1018 Total Parcels Levied 948 Total Equivalent Benefit Units 651.50 Proposed Levy per Benefit Unit 155.87 Applied Levy per Benefit Unit ;155.86 Maximum Levy per Benefit Unit (Prior Fiscal Year) $155.39 Maximum Levy per Benefit Unit (Current Fiscal Year) $155.87 Inflationary Factor Applied to Maximum Rate 0.309% ~ : •- • Beginning Reserve Fund Balance $62,873.00 Reserve Fund Adjustments (7,192.99) Prior/ Penalties/Public Damage 576.00 Interest 1,115.00 Anticipated Reserve Balance ;57,371.01 IYlilldan Financial Sen~icer Page 17 a ~ ~ ~~. APPENDIX A -DISTRICT BOUNDARY MAP Ciry of Dublin Landscaping and Lighting District 1986-1 Engineer's Annual Levy Report Fiscal Year 2009/2010 Landscape Lighting District 86-1A City of Dublin Q 86-'lA ® Camp Parks RFTA Ciry of Dublin City of Dublin, Sphere of Influence e a et~ 9.~ ~ ~ ~ Q ~ e ~ ~~ 6 ~ r ~ ~ ~ ~~ a a, .+.~.. ~ ~ 3 } ~a~ b i -.T+^w } T 4 §Q$ p ~rs- i 4 ~ ~ ~~ - _ :.~ - * ._, ?~ ~ o afa roo s.uoo a,soo xmo a,sao aoao March 2007 =5 Willdan Financial Services Page 18 as Qua City of Dublin Landscaping and Lighting District 1986-1 Engineer's Annual Levy Report Fiscal Year 2009/2010 APPENDIX B - 2009/2010 ASSESSMENT ROLL Parcel identification, for each lot or parcel within the District, shall be the parcel as shown on the Alameda County Assessor's map for the year in which this Report is prepared. A listing of parcels assessed within this District, along with the assigned EDU value and assessment amounts, is included on the following pages. If any parcel submitted for collection is identified by the County Auditor/Controller to be an invalid parcel number for the current fiscal year, a corrected parcel number and/or new parcel numbers will be identified and resubmitted to the County Auditor/Controller. The assessment amount to be levied and collected for the resubmitted parcel or parcels shall be based on the method of apportionment and assessment rate approved in this Report. Therefore, if a single parcel has changed to multiple parcels, the assessment amount applied to each of the new parcels shall be recalculated and applied according to the approved method of apportionment and assessment rate rather than a proportionate share of the original assessment. Non-assessable lots or parcels include areas of public streets and other roadways (typically not assigned an APN by the County); dedicated public easements, open space areas and rights-of--ways including public greenbelts and parkways; utility rights-of--ways; common areas; landlocked parcels, small parcels vacated by the County, bifurcated lots, and any other property that can not be developed or has specific development restrictions. These types of parcels are considered to receive little or no benefit from the improvements and are therefore exempted from assessment. Willdan Financial Seryicer Page 19