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Home My WebLink About4.10 Land Maint AD 97-1~~~ \ . ~~. ~., ' \~V/~ CITY CLERK File # ^^3 ~C7^-`L^~ AGENDA STATEMENT CITY COUNCIL MEETING DATE: June 2, 2009 SUBJECT: Landscaping Maintenance Assessment District 97-1 (Santa Rita Area) -Preliminary Engineer's Report Report Prepared by Melissa Morton, Public Works Director i~~~~~-' 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 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- 2010assessment. FINANCIAL STATEMENT: 2009-2010 Sources and Use ofLandscape Maintenance District Funds: Revenues: Total Amount Proposed to be Assessed: $259,996 Less Estimated Collection and Delinquency Cost: (9.620) Net Total Revenues: $250,376 Expenditures: Cost of Maintenance and Utilities: $268,140 Administration and Engineering: 5.642 Total Operating Expenses: $273, 782 Fund Balance Revenues: Estimated Interest Revenue: $ 2,049 Estimated Prior Year Collections and Penalties: 811 Total Fund Balance Revenues: $ 2,860 COPY TO: Page 1 of 3 ~ ~ O ITEM NO. G:\ASSESSMENT DISTRICTS197-1 Emerald Pk\FY09-10\Preliminary ER\97-lagst Prelim ER 2009.doc ~l Expenses are expected to exceed revenues as noted on the previous page. It is therefore proposed to utilize approximately $23,406 from reserves to make up the balance. The recommended 2009-2010 assessment is $624.94 per acre, which is 13.6% higher than the 2008-2009 assessment and is below the maximum assessment allowed under the terms of the Engineer's Report. Proposed single-family or multi- family lot assessments by subdivision are indicated below. DESCRIPTION: This assessment district, which was formed in the fall of 1996, funds street landscape maintenance and utility costs for the Santa Rita development area, also known as Emerald Park. This area is bounded by Arnold Road on the west, Gleason Drive on the north, Tassajara Road on the east, and Interstate 580 on the south. The District was formed at the request of the property owner to assure that all landscaping in Emerald Park would be maintained at a consistently high level as the property owner did not believe that maintenance by homeowners' associations would achieve the same desirable end result. The scope of work for Fiscal Year 2008-2009 included shrub renovation throughout the district as well as maintenance of roadside landscaping for Dublin Boulevard, Hacienda Drive, Central Parkway, a portion of Arnold Road, Tassajara Road (westerly portion), and a portion of Gleason Drive, plus the maintenance of the trail and landscaping along the Tassajara Creek channel, as delineated on Page 4 of the Engineer's Report. For Fiscal Year 2009-2010, shrub renovation will take place along Dublin Blvd between Hibernia Drive and Glynnis Rose Drive, and shrubs will be replaced on Central Parkway between Hibernia Drive and Glynnis Rose Drive. The total maintenance and administration cost for this District for Fiscal Year 2009-2010 is expected to be $273,782. It is proposed to use existing reserves to offset part of this cost; the proposed total assessment for Fiscal Year 2009-2010 is $295,996. The total developed acreage in this District is 421.87 acres, which breaks down to a per-acre assessment of $624.94. As provided in the Engineer's Report, individual lots in residential subdivisions are assessed based on density: the number of acres in the subdivision is divided by the number of lots, and the resulting quotient is the assessment per lot. In Fiscal Year 2008-2009, Staff reviewed the SummerGlen Development and determined that enough disparity in average lot size existed between Kaufman & Broad homes and Pulte homes to justify assessing the two property types at different assessment rates. In previous years both Kaufman & Broad and Pulte homes were assessed at the same rate. Staff also discovered that 11 homes were incorrectly classified as SummerGlen -Richmond American (north) lots and placed them in the correct property type. Due to an error by the financial consultant, the rate adjustment did not take place in Fiscal Year 2008- 2009; therefore, the rate adjustments to affected homes will take place in Fiscal Year 2009-2010. Additionally, each of the 150 homes which was overcharged in Fiscal Year 2008-2009 will receive a letter and a reimbursement check from the consultant for the amount which the homeowner was overcharged ($12.50). Neither adjustment will affect the assessment formula as approved in the Engineer's Report. For Fiscal Year 2009-2010, the following assessments resulted from this calculation: California Creekside single-family lots: $88.86 per lot California Brookside multi-family units: $38.50 per unit SummerGlen -Richmond American (north) lots: $77.80 per lot SummerGlen -Richmond American (south) lots: $85.62 per lot SummerGlen -Kaufman & Broad lots: $119.14 per lot SummerGlen - Pulte lots: $149.50 per lot Dublin Greene Tract 7084 single-family lots: $94.12 per lot Dublin Greene Tract 7149 multi-family units $70.86 per unit Dublin Greene Tract 7149 condominium/apartment units $36.92 per unit Page 2 of 3 Commercial (including retail, office, and industrial uses, as well as apartment properties) are assessed based on the per-acre figure multiplied by the number of acres per individual lot. The original Engineer's Report for this District provided for a maximum assessment of $710.00 per acre, which could be increased annually based on the Consumer Price Index (CPI) as well as actual increases in the cost of utilities. This CPI factor is now being updated in the Engineer's Report on an annual basis. The maximum in the Engineer's Report for Fiscal Year 2009-2010 has been increased by the CPI and utility rate changes for 2009. This does not have any effect on the annual assessment for Fiscal Year 2009-2010 but does revise the current ceiling to $999.46 per acre. 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 estimates based on previous years' collections and may not come to fruition. Staff intends to send the informational newsletter and schedule a property owner meeting for this District prior to the public hearing. The informational newsletter, which includes a table showing current and maximum assessment numbers, will provide details regarding the increase in maximum assessment for each individual residential tract. 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 3 of 3 ~a3 RESOLUTION NO. -09 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF DUBLIN APPROVING PRELIMINARY ENGINEER'S REPORT, LANDSCAPING MAINTENANCE ASSESSMENT DISTRICT 1997-1 (SANTA RITA AREA) WHEREAS, by its Resolution No. 16-09, a Resolution Initiating Proceedings for Landscaping Maintenance Assessment District No. 1997-1 (Santa Rita Area) (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. 16-09 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: Mayor City Clerk Tter,-,~ttf~l~ ~ra~oq AnACIIY~IIT ~ 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 MAINTENANCE ASSESSMENT DISTRICT 1997-1 (SANTA RITA AREA) WHEREAS, by its Resolution No. 16-09, a resolution directing preparation of annual report for City of Dublin Landscaping Maintenance Assessment District 1997-1 (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. 16-09, 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 AiiA~^IBIf 2, ~ ~a3 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 u.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 ~ ~~3 CITY OF DUBLIN LANDSCAPE MAINTENANCE ASSESSMENT DISTRICT NO.1997-1 (SANTA RITA AREA ENGINEER'S ANNUAL LEVY REPORT Fiscal. YEaR 2009/2010 -~~~ 19 INTENT MEETING: PUBLIC HEARING: 1, June 2, 2009 July 21, 2009 WILLDAN Financial Services Corporate Office: 27368 Via Industria Suite 110 Temecula, CA 92590 Tel: (951) 587-3500 Tel: (800) 755-MUNI (6864) Fax: (951) 587-3510 Office Locations: Lancaster, CA Phoenix, AZ Memphis, TN Sacramento, CA Oakland, CA Orlando, FL www.willdan.com /financial II1TAi~VBIf 3. 5~~a3 ENGINEER'S REPORT AFFIDAVIT Landscape Maintenance Assessment District No. 1997-1 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 Ciry Council. Dated this day of , 2009. On Behalf of the Ciry of Dublin By: Melissa A. Morton Public Works Director Ciry of Dublin ,~ TABLE OF CONTENTS I. OVERVIEW .......................................................................................................................1 A. INTRODUCTION .................................................................................................................... 1 B. APPLICABLE LEGISLATION .................................................................................................... 2 II. DESCRIPTION OF THE DISTRICT AND IMPROVEMENTS ..................................4 A. DISTRICT .............................................................................................................................. . 4 B. IMPROVEMENTS ................................................................................................................... . 5 III. METHOD OF APPORTIONMENT ................................................................................6 A. BACKGROUND ....................................................................................................................... .6 B. BENEFIT ANALYSIS .............................................................................................................. . 6 C. ASSESSMENT METHODOLOGY .............................................................................................. 7 D. RATE CLASSIFICATIONS ......................................................................................................... 8 E. INFLATIONARY FACTOR APPLIED TO MAXIMUM RATE ........................................................ 9 IV. DISTRICT BUDGET ....................................................................................................... 10 A. DESCRIPTION OF BUDGET ITEMS ........................................................................................ 10 B. DISTRICT BUDGET ............................................................................................................... 15 APPENDIX A -DISTRICT BOUNDARY MAP ................................................................... 16 APPENDIX B - 2009/2010 ASSESSMENT ROLL ................................................................ 17 ~~pa3 City of Dublin Landscape Maintenance Assessment District 1997-1 Engineer's Annual Levy Report Fiscal Year 2009/2010 I. OVERVIEW A. Introduction The City of Dublin ("City") annually levies and collects special assessments in order to maintain the improvements within the Landscape Maintenance Assessment District No. 1997-1 ("District"). The District was originally formed in the fall of 1996 and is annually levied pursuant to the Landscape and Lighting Act of 9972, Part 2 of Division 95 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 9, 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 City Council defines the assessments to be applied to each parcel within the District for fiscal year 2009/2010. Willdan Financial Sen~ices Page 1 ~~~ City of Dublin Landscape Maintenance Assessment District 1997-1 Engineer's Annual Levy Report Fiscal Year 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 is annually levied pursuant to the Landscaping and Lighting Act of 1972, Part 2 of Division 1 S of the California Streets and Highways Code, beginning with Section 22500. The assessments and methods of apportionment described in this Report utilize commonly accepted assessment engineering practices and have been calculated and proportionately spread to each parcel based on the special benefits received. 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. Willdan Financial Services Page 2 ~a3 Ciry of Dublin Landscape Maintenance Assessment District 1997-1 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. As such, the City has determined that the assessments are compliant with the substantive and procedural requirements of Articles XIIIC and Article XIIID of the California Constitution. The proposed assessments for the current fiscal year may be less than or equal to the maximum assessment rates previously approved and adopted for the District. Any proposed assessment that exceeds the adjusted maximum assessment rate is considered an increased assessment. Pursuant to the provisions of the California Constitution Article 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 California Constitution 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. 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; Willdan Financial Seruicer Page 3 _t " b City of Dublin Landscape Maintenance Assessment District 1997-1 Engineer's Annual Levy Report Fiscal Year 2009/2010 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. £ 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, f. Costs associated with any elections held for the approval of a new or increased assessment. II. DESCRIPTION OF THE DISTRICT AND IMPROVEMENTS A. District The District was formed to fund street landscape maintenance and utility costs for the Santa Rita development area, also known as Emerald Park. The total District area is approximately 421.87 developed acres bounded by Arnold Road on the west, Gleason Drive on the north, Tassajara Road on the east, and Interstate 580 on the south. Willdan Financial Services Page 4 ~~ a~ City of Dublin Landscape Maintenance Assessment District 1997-1 Engineer's Annual Levy Report Fiscal Year 2009/2010 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 scope of work shall include the following maintenance and repair of landscaped and open space areas, entry features, entry lighting, masonry soundwalls, wrought iron fences, publicly-owned drainage ditches, irrigation systems, trees and plantings, furnishing of water and power for irrigation systems, together with all appurtenant and incidental expenses for the following areas: 1) The northerly and southerly street frontages for Dublin Boulevard, from Arnold Road to Tassajara Road. 2) The northerly and southerly street frontages for Central Parkway from Arnold Road to Tassajara Road, excluding the future school frontage landscaping. 3) The southerly street frontage for Gleason Drive, from Arnold Road to Tassajara Road and the northerly street frontage for Gleason Drive, from Tassajara Creek to Tassajara Road. 4) The easterly street frontage for Arnold Road, from Dublin Boulevard to Gleason Drive. 5) The easterly and westerly street frontages for Hacienda Drive, from the I- 580/Hacienda interchange to Gleason Drive. 6) The westerly street frontage of Tassajara Road, 350 feet southerly of the Tassajara Road and Dublin Boulevard intersection, to 450 feet northerly of the Gleason Drive and Tassajara Road intersection. '~ Tassajara Creek and trail, from I-580 to the northerly property boundary of the Alameda County Surplus Property Authority property (APN 986-1-1-10). 8) Street median landscaping is not part of this District. Willdan Financial Services Page 5 ~..: City of Dublin Landscape Maintenance Assessment District 1997-1 Engineer's Annual Levy Report Fiscal Year 2009/2010 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 California Constitution. 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 and security of those properties is enhanced by the presence ofwell-maintained public landscaping in close proximity to those properties. The special benefits associated with street landscape improvements are specifically: 1) Enhanced desirability of properties through association with the improvements. 2) Improved aesthetic appeal of properties providing a positive representation of the area and properties. 3) Enhanced adaptation of the urban environment within the natural environment from adequate green space and landscaping. 4) Environmental enhancement through improved erosion resistance, dust and debris control, and fire prevention. 5) Increased sense of pride in ownership of property within the District resulting from well-maintained improvements associated with the properties. 6) Enhanced quality of life through well-maintained green space and landscaped areas. Willdan Financial Services Page 6 i3~a3 Ciry of Dublin Landscape Maintenance Assessment District 1997-1 Engineer's Annual Levy Report Fiscal Year 2009/2010 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 esthetic 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. C. Assessment Methodology The initial Engineer's Report provides for a maximum assessment of $710 per developed acre, based on a total of 389,400 square feet of street improvements and a total of 957,000 square feet of creek improvements and 440.08 acres of developed property at build-out of all property within the District. The cost of the Improvements will be divided equally among the total number of developed properties within the boundaries of the District on a per acre basis. "Developed acres" shall include property having a recorded final map or parcel map as of July 1st of each year. The following formulas are used to calculate each property's assessment: Willdan Financial Services Page 7 ~ ~ ~~~` Ciry of Dublin Landscape Maintenance Assessment District 1997-1 Engineer's Annual Levy Report Fiscal Year 2009/2010 Cost of maintenance of installed Improvements ("M"). 2. Total amount of developed acres ("A") 3. The annual assessment for the developed acres for that year ("M'~ shall be spread on a per-acre basis ("M" _ "A") based on the following: A. Commercial developed area, per acre basis. B. Single-family residential area, per acre basis. C. Multi-family residential area, per acre basis. 4. The single-family and multi-family residential area per acre assessment will be further spread on a per lot basis based on the number of lots on the final map, parcel map, or condominium map for each particular development. 5. If the assessment in any year would exceed $710 per acre, the amount in excess of $710 shall be assessed to the remaining undeveloped acres on a per acre basis, subject to the maximum developed acre amount. 6. The maximum developed acre assessment of $710 per year will be increased annually by the percentage increase in the San Francisco-Oakland-San Jose Area Consumer Price Index for "All Urban Consumers and Clerical Workers" (applies to all costs except water and electricity), plus any actual increase in the cost for water and electricity. 7. If the square footage cost of the Improvements will be less than the amount set forth herein (after adjustment in accordance with Paragraph 6), the assessment shall be reduced proportionately to reflect the reduced cost of Improvements in that year. D. Rate Classifications Single and Multi-family residential subdivisions within the District will be assigned a rate on a per lot basis. To determine the assessment per lot, the number of acres within the subdivision will be divided by the number of lots within the subdivision. Commercial (including retail, office, and industrial uses, as well as apartment properties) are assessed based on the per-acre figure of $624.94 multiplied by the number of acres per individual lot for Fiscal Year 2009/2010. Willdan Financial Senricer Page 8 153 City of Dublin Landscape Maintenance Assessment District 1997-1 Engineer's Annual Levy Report Fiscal Year 2009/2010 For fiscal year 2009-2010, the following assessments resulted from this calculation: Property Type Rate Basis California Creekside Single-Family Residential (SFR) $88.86 Lot California Brookside Multi-Family Residential (MFR) $38.50 Unit SummerGlen -Richmond American (North) Lots $77.80 Lot SummerGlen -Richmond American (South) Lots $85.62 Lot SummerGlen -Kaufman & Broad Lots $119.14 Lot SummerGlen - Pulte Lots $149.50 Lot Dublin Greene Tract 7084 Single-Family Residential $94.12 Lot Dublin Greene Tract 7149 Multi-Family Residential $70.86 Lot Dublin Greene Tract 7149 Condominiums/Apartments $36.92 Unit Retail, Office, and Industrial $624.94 Acre 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 annually by the percentage increase in the San Francisco-Oakland-San Jose Area Consumer Price Index ("Index' for "All Urban Consumers 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. 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 Services Page 9 l~ ~ ~ City of Dublin Landscape Maintenance Assessment District 1997-1 Engineer's Annual Levy Report Fiscal Year 2009/2010 Since utilities comprise approximately 20% of the annual budget, 80% of the Maximum Developed Acre Assessment is subject to the Index increase. Since a majority of utility costs are related to water usage, the annual increase in water costs is used to approximate the increase in the utility portion of the maximum assessment. The change in the Index for April to April of the preceding year and the maintenance portion of the Maximum Developed Acre Assessment is documented in the table below: ear April CPI % Change Max. Maint. Amoun t Water Unit Cost Tier 1 Change in Utility Cost Max. Utility Amount Max. Developed Acre Charge 1997 156.70 $568.00 $1.66 $142.00 $710.00 1998 160.80 2.62% 582.86 1.60 -3.61% 136.87 719.73 1999 168.80 4.98% 611.86 1.59 -0.63% 136.01 747.87 2000 174.90 3.61% 633.97 1.59 0.00% 136.01 769.98 2001 184.90 5.72% 670.22 1.58 -0.63% 135.16 805.37 2002 188.80 2.11% 684.35 1.74 10.13% 148.84 833.20 2003 193.60 2.54% 701.75 1.77 1.72% 151.41 853.16 2004 194.70 0.57% 705.74 1.77 0.00% 151.41 857.15 2005 199.30 2.36% 722.41 1.77 0.00% 151.41 873.82 2006 204.90 2.81% 742.71 1.84 3.95% 157.39 900.10 2007 211.20 3.07% 765.51 1.96 6.52% 167.65 933.16 2008 217.91 3.18% 789.85 2.05 4.59% 173.35 962.83 2009 218.58 0.309% 792.29 2.45 19.51% 207.17 999.46 The percentage difference for the Index from Apri12008 to Apri12009 was 0.309%. The actual increase in utility cost of water from April 2008 to April 2009 was 19.51%. Therefore, the maximum assessment rate allowed per acre for fiscal year 2009/2010 has been adjusted by 0.309% for the annual budget, and 19.51% for the utilities, from $962.83 to $999.46. However, the assessment per acre for the current fiscal year is proposed to be $624.94, an increase of $74.96 (13.63%) over the applied rate of $549.98 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. Willdan Financial Senricer Page 10 i ~~~ Ciry of Dublin Landscape Maintenance Assessment District 1997-1 Engineer's Annual Levy Report Fiscal Year 2009/2010 DIRECT COSTS: Maintenance Tree -The cost of installation and maintenance of trees and plantings along the street frontages 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, powering of irrigation systems, and entry lighting within the District. Miscellaneous Expenses -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. 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. Willdan Financial Senricer Page 11 ~~ ~ ~~~ City of Dublin Landscape Maintenance Assessment District 1997-1 Engineer's Annual Levy Report Fiscal Year 2009/2010 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 axe not considered part of the regulax 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 Services Page 12 "_ City of Dublin Landscape Maintenance Assessment District 1997-1 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 Ciry 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 2008/2009 fiscal year. Other Revenue/(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 District including 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 Developed Acreage -The total developed acres within the District applied to the parcels described above. Applied Levy per Acre -This amount represents the rate being applied to each parcel's developed acreage factor. The Applied Levy per Acre is the result of dividing the Applied Charge by the Total Developed Acreage of the District for the fiscal year. Maximum Levy per Acre (Prior Fiscal Year) -This is the maximum rate per acre allowable to assess property owners in fiscal year 2008/2009, in accordance with Proposition 218, adjusted for inflation as described in the Method of Apportionment. Willdan Financial Seruicer Page 13 02 d ~J,, ~" .~ City of Dublin Landscape Maintenance Assessment District 1997-1 Engineer's Annual Levy Report Fiscal Year 2009/2010 Maximum Levy per Acre (Current Fiscal Year) -This is the maximum rate per acre allowable to assess property owners in fiscal year 2009/2010 within the District, in accordance with Proposition 218, adjusted for inflation as described in the Method of Apportionment. Inflationary Factor 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" for the San Francisco-Oakland-San Jose Area, plus any additional increase in the utility cost of water and electricity. The annual increase will be determined by the percentage difference between the Index for April of the current fiscal year and the Index for the previous April. Willdan Financial SerUicer Page 14 a i ~~ 3 City of Dublin Landscape Maintenance Assessment District 1997-1 Engineer's Annual Levy Report Fiscal Year 2009/2010 B. District Budget ..~ 2009/10 Budget Worksheet Landscape Maintenance District No. 1997-1 Fund Number 716 ~- • Maintenance -Tree $26,180.00 Maintenance -Landscape 181,127.00 Utilities Water 60,362.00 Utilities Electricity 471.00 Miscellaneous Expenses 0.00 Sub-Total Direct Costs 5268,140.00 TOTAL DIRECT 5268,140.00 •~ • • District Administration $2,705.00 Public Works Administration $2,937.00 County per Parcel Fee $4,419.87 TOTAL ADMIN 510,061.87 • • ~ ~ • TOTAL DIRECT AND ADMIN COSTS 5278,201.87 Reserve CollectioN(Transfer) (23,405.93) Capital Improvement Fund CollectioN(Transfer) 0.00 General Fund Loans Repayment/(Advances) 0.00 Deliquency Contingency 5,199.84 Other Revenues/General Fund (Contributions) 0.00 TOTAL ADJUSTMENTS (518,206.09) Balance to Levy (Budgeted) 5259,99b.78 Total Revenue at Maximum Rate 5415,817.19 Variance abovel(below) Maximum Revenue (5156,821.41) Applied Charge 259,995.78 Total Parcels 977 Total Parcels Levied 975 Total Devebped Acreage als.oa Proposed Levy per Acre S62a.94 Applied Levy per Acre 5624.94 Maximum Levy per Acre (Prior Fiscal Year) $962.83 Mabmum Levy per Acre (Current Fiscal Year) $999.46 Inflationary Factor Applied to Maximum Rate 3.80% .: •- • Beginning Reserve Fund Balance $128,459.00 Reserve Fund Adjustments (23,405.93) Prior/ Penalties/Public Damage 811.00 Interest 2,049.00 Anticipated Reserve Balance 5107,913.07 Willdan Financial Seruicer Page 15 ~a ~, ~~~~ City of Dublin Landscape Maintenance Assessment District 1997-1 Engineer's Annual Levy Report Fiscal Year 2009/2010 APPENDIX A -DISTRICT BOUNDARY MAP ~-. ~~ r^Y ~ ~~ J, ~' r ri ~ ~ ~, ~ ~ ~~ .. .. -- ~ ~ s i ., _. ~~ ~ ! ~ ~~ ~ ~ ` ~ 1 _ , 1'+ ~ ~~ ~ - ~s ~yw T i ~ I f- I AF wbI~NM T^~ MYIt U a.n iA " ..~ ~ ~ ~ ~ a+ ~ ~ ~ ~ ~ ~ ~ C+ 7 ~ a J rrry [X ~ ` c c ~ d ~ ~ c1 ,_,~ g ~5 G L~ ,&• ~ ~ ~ J . ~ • Willdan Financial Seruicer Page 16 ~3~~s City of Dublin Landscape Maintenance Assessment District 1997-1 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 designated subdivisions 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 Sen~icer Page 17