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CITY CLERK
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AGENDA STATEMENT
CITY COUNCIL MEETING DATE: June 2, 2009
SUBJECT: Street Lighting Maintenance Assessment District 99-1 (Dublin
Ranch and Tract 7067): Preliminary Engineer's Report
Report Prepared by Melissa Morton, Public Works Director
ATTACHMENTS:
RECOMMENDATION:
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FINANCIAL STATEMENT:
1) Resolution Approving Preliminary Engineer's Report
2) Resolution Appointing Time and Place of Hearing Protests
of Proposed Assessments (July 21, 2009, 7:00 p.m.)
3) Preliminary Engineer's Report
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.
2009-2010 Sources and Use of Street Light Maintenance District Funds
Revenues:
Total Amount Proposed to be Assessed.• $173,654
Land use Code Update Adjustment: 1,226
Less Estimated Collection and Delinquency Cost: 4 722
Net Total Revenues $170,158
Expenditures:
Contract Maintenance and Utilities: $ 96,352
Administration and Engineering.• 5,979
Total Operating Expenses: $102,331
Fund Balance Revenues:
Estimated Interest Revenue: $ 5,018
Estimated Prior Year Collections and Penalties: 2,608
Public Damage Reimbursement 0
Total Fund Balance Revenues: $ 7,626
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COPY TO:
Page 1 of 2
ITEM NO.
G:\ASSESSMENT DISTRICTS199-1 Dub Ranch SL\FY09-10\Preliminary ER\99-lagst Prelim ER 2009.doc
(1 /
The revenue in this District is proposed to be higher than the maintenance cost for
2009-2010 by $67,827.
The proposed assessment, $38.90 per single-family home, is the same rate at
the Fiscal Year 2008-2009 assessment and is within the maximum allowable
assessment established by the initial Engineer's Report for this District.
DESCRIPTION: Assessment District 99-1 funds the electric energy, maintenance, and
repair costs associated with the decorative street lighting within all of the Dublin Ranch development
(excepting the golf course) and also in Tract 7067, which is the Clifden Parc development off Mountain
Rise Place in the western hills. This Assessment District was formed in 1999 at the request of the
developers in Dublin Ranch. The Clifden Pazc development was annexed in 2000, and Dublin Ranch
Areas A and G were annexed in 2001. The remaining portions of Dublin Ranch, including Areas B, C, F
and H, were annexed in December of 2005 and were therefore a part of this District for the 2006-2007
assessment.
The City began maintaining some of the lights in Dublin Ranch Phase I, and also in Clifden Pazc, during
Fiscal Year 2001-2002. It is expected that the City will be maintaining approximately 1,6241ights by the
end of Fiscal Year 2009-2010.
For Fiscal Yeaz 2009-2010, no change is recommended with respect to the method of determining the
assessments. The assessment for asingle-family residence is proposed to be $38.90, which is the same
rate per individual lot as the Fiscal Yeaz 2008-2009 assessment. This amount is within the maximum
assessment allowed by the initial Engineer's Report for the District, and is needed to fund increases in
power and maintenance costs, as well as increases in inventory. For the first several years of operation,
this District did not incur a significant maintenance cost; however, as these lights age, the number of
repairs is increasing. As noted in the Preliminary Engineer's Report, a portion of the reserve is being set
aside each yeaz for future pole painting costs. The poles are expected to need repainting on a ten-yeaz
cycle, which means that the first poles may need painting in the next few years.
The reserve is allowed by law to be approximately 50% of the annual maintenance cost, and it is
recommended that an effort be made to keep the reserve at that level in order to have funds available for
emergencies. For a street lighting district, such an emergency could be a major underground electric line
break or a series of pole or fixture failures. A rate increase took place in Fiscal Year 2006-2007 in order
to maintain the reserve at a comfortable level.
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.
The original Engineer's Report for this District prepared in 1999 provided for a maximum assessment of
$34.22 per pazcel, which could be increased annually based on the Consumer Price Index (CPI), as well as
actual increases in the cost of utilities. In Fiscal Yeaz 2008-2009, the maximum assessment was increased
from $42.81 to $44.17. The Engineer's Report includes a chart which details the CPI and utility increases
for each successive yeaz. The April 2009 CPI rate of increase for San Francisco Bay Area Urban Wage
Earners was 0.31 %. The maximum assessment has therefore been adjusted by 0.31 % to $44.31.
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 2009-2010 assessment.
Page 2 of 2
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RESOLUTION NO. -09
A RESOLUTION OF THE CITY COUNCIL
OF THE CITY OF DUBLIN
APPROVING PRELIMINARY ENGINEER'S REPORT,
CONFIRMING DIAGRAM AND ASSESSMENT
CITY OF DUBLIN STREET LIGHTING MAINTENANCE ASSESSMENT DISTRICT 1999-1
WHEREAS, by its Resolution No. 17-09, a Resolution Directing Preparation of Annual Report
for City of Dublin Street Lighting Maintenance Assessment District No. 1999-1, Dublin Ranch (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. 17-09 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 the acquisition
of improvements and maintaining said improvements and of 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
acquired and 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
acquisition and 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 acquisition and 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
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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
STREET LIGHTING MAINTENANCE ASSESSMENT DISTRICT 1999-1
WHEREAS, by its Resolution No. 17-09, a resolution directing preparation of annual report for
City of Dublin Street Lighting Maintenance Assessment District 1999-1 (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. 17-09, 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
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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 p.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
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Ciry of Dublin
Street Lighting Maintenance Assessment District 1999-1
Engineer's Annual Levy Report
Fiscal Year 2009/2010
CITY OF DUBLIN
STREET LIGHTING MAINTENANCE ASSESSMENT DISTRICT
NO.1999-1
(DUBLIN RANCH AREA AND TRACT 7067
ENGINEER'S ANNUAL LEVY REPORT
FiscnL YEnx 2009/2010
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INTENT MEETING:
PUBLIC HEARING:
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June 2, 2009
July 21, 2009
V'VILLDAN
Financial Services
Corporate Office:
27368 Via Industria
Suite 110
Temecula, CA 92590
Tel: (951) 587-3500
Tel: (800) 755-6864
Fax: (951) 587-3510
Office Locations:
Lancaster, CA
Memphis, TN
Oakland, CA
Orlando, FL
Phoenix, AZ
Sacramento, CA
www.willdan.c om /financial
Willdan Financial Senricer
Page 1
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City of Dublin
Street Lighting Maintenance Assessment District 1999-1
Engineer's Annual Levy Report
Fiscal Year 2009/2010
ENGINEER'S REPORT AFFIDAVIT
Street Lighting Maintenance Assessment District No. 1999-1
Pursuant to the Landscaping and Lighting Act of 1972
Ciry 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 Ciry of Dublin
By:
Melissa A. Morton
Public Works Director
City of Dublin
Willdan Financial Seruicer Page 2
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City of Dublin
Street Lighting Maintenance Assessment District 1999-1
Engineer's Annual Levy Report
Fiscal Year 2009/2010
TABLE OF CONTENTS
I. OVERVIEW .......................................................................................................................4
A. INTRODUCTION .................................................................................................................... 4
B. APPLICABLE LEGISLATION .................................................................................................... 5
II. DESCRIPTION OF THE DISTRICT AND IMPROVEMENTS ..................................7
III. METHOD OF APPORTIONMENT ................................................................................8
A. BACKGROUND ........................................................................................................................8
B. BENEFIT ANALYSIS ............................................................................................................... 9
C. ASSESSMENT METHODOLOGY .............................................................................................10
D. LAND USE CLASSIFICATIONS ................................................................................................11
E. INFLATIONARY FACTOR APPLIED TO MAXIMUM RATE .......................................................12
IV. DISTRICT BUDGET .......................................................................................................13
A. DESCRIPTION OF BUDGET ITEMS ........................................................................................13
B. DISTRICT BUDGET ...............................................................................................................17
APPENDIX A -DISTRICT BOUNDARY MAP ...................................................................17
APPENDIX B - 2009/2010 ASSESSMENT ROLL ................................................................19
Willdan Financial Seruicer Page 3
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City of Dublin
Street Lighting Maintenance Assessment District 1999-1
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 Street Lighting Maintenance Assessment District
No. 1999-1 ("District'. The District was originally formed in 1999 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 City Council defines the assessments to be applied to each parcel within
the District for fiscal year 2009/2010.
Willdan Financial Services Page 4
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City of Dublin
Street Lighting Maintenance Assessment District 1999-1
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 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 City
Council.
B. Applicable Legislation
The District has been formed and is annually levied pursuant to the Landscaping and
Lighting Act of 9972, Part 2 of Division 95 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 Seruicer Page 5
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Ciry of Dublin
Street Lighting Maintenance Assessment District 1999-1
Engineer's Annual Levy Report
Fiscal Year 2009/2010
The assessments contained in this report were initiated in accordance with a petition by
the original developers 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 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 fox 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 6
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Ciry of Dublin
Street Lighting Maintenance Assessment District 1999-1
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.
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.
II. DESCRIPTION OF THE DISTRICT AND IMPROVEMENTS
A. District
The District was established to fund the electric energy, maintenance, and repair costs
associated with the decorative street lighting within all of the Dublin Ranch development
(excepting the golf course) and also in Tract 7067, which is the Clifden Parc
development off Mountain Rise Place in the western hills. A special light fixture has
been created as a community element, which is a benefit to the homeowners within the
District boundary. The District was formed in 1999 by a formal petition of the
developers in Dublin Ranch. The Clifden Parc development was annexed in 2000, and
Dublin Ranch Areas A and G were annexed in 2001. The remaining portions of Dublin
Ranch, including Areas B, C, F and H, were annexed in December of 2005 and were
added to the assessment in 2006-2007. As of the current fiscal year the entire District is
made up of single-family residential lots, with the exception of four commercial
properties.
Willdan Financial SerUicec Page 7
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City of Dublin
Street Lighting Maintenance Assessment District 1999-1
Engineer's Annual Levy Report
Fiscal Year 2009/2010
B. Improvements
The Improvements include the maintenance, operation, repair and replacement of all
public street lighting facilities located within the public streets and within public
easements within private streets within the District Boundaries, as shown in Appendix A
and, including, but not limited to, the lighting poles, fixtures, conduits, conductors,
service boxes, controllers, and appurtenances, and the furnishing of power, together with
all incidental expenses for the maintenance, operation, and repair of the street lighting
system.
For the first several years of operation, this District did not incur a significant
maintenance cost; however, as these lights age, the number of repairs increase. A
portion of funds collected from the annual assessments of this District are being set
aside for future pole painting costs in a separate improvement fund commonly referred
to as a Capital Improvement Fund (CIF). The Fund was established for proposed
improvements and expenditures that are greater than can be conveniently raised from a
single annual assessment. The poles are expected to need repainting on a ten-year cycle,
with the first phase of the pole painting commencing in the next few years. The funds
are not considered part of the regular maintenance of the improvements or the Reserve
Fund.
An operating Reserve of approximately $87,439.77 is projected to be retained at the end
of fiscal year 2009-2010. This reserved is commensurate with the amount allowed by the
1972 Act, which permits a reserve of up to 50% of the operating cost for the District to
cover the District costs for the first six months of the fiscal year prior to receipt of the
assessments from the county.
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.
Willdan Financial Seruicer Page 8
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City of Dublin
Street Lighting Maintenance Assessment District 1999-1
Engineer's Annual Levy Report
Fiscal Yeax 2009/2010
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.
The net amount to be assessed upon all assessable lots or parcels of land within said
street light maintenance assessment district by apportioning that amount among the
several lots or parcels in proportion to the estimated benefits to be received by each such
lot or parcel from the acquisition and maintenance of said improvements.
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 of public lighting and well-maintained landscaping in close proximity to those
properties.
The special benefits of street lighting and other public lighting facilities are the convenience,
safety, and security of property, improvements, and goods. Specifically:
1) Enhanced deterrence of crime and the aid to police protection.
2) Increased nighttime safety on roads, streets and public areas.
3) Improved ability of pedestrians and motorists to see.
4) Improved ingress and egress to property.
5) Reduced vandalism and other criminal act and damage to improvements or
property.
6) Improved traffic circulation and reduced nighttime accidents and personal property
loss.
The preceding special benefits contribute to the 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.
Willdan Financial Services Page 9
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City of Dublin
Street Lighting Maintenance Assessment District 1999-1
Engineer's Annual Levy Report
Fiscal Year 2009/2010
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
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 formulas are used to calculate each property's assessment:
Total Balance to Levy/ Total EDUs =Levy per EDU (Rate)
Parcel EDUx Levy pet EDU =Parcel LevyAmour~t
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.
Willdan Financial Services Page 10
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City of Dublin
Street Lighting Maintenance Assessment District 1999-1
Engineer's Annual Levy Report
Fiscal Year 2009/2010
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.
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). This land use classification may include,
but is not limited to lots or parcels identified as single family residential homes,
condominium, vacant residential land zoned for four units or less, planned development
(tract or townhouse type), and modular/manufactured single family residential unit.
Commercial -This land use identifies properties that are considered improved
commercial use and are assigned a factor of 5.50 EDU per gross acre. This land use
classification may include, but is not limited to, lots or parcels identified as car washes,
commercial garages, automotive dealerships, parking lots, funeral homes, nursing or
boarding homes, hospitals, hotels/motels, banks, medical-dental, single and multi-story
office buildings, bowling alleys, theatres, vacant commercial land, department stores,
discount stores, restaurants, shopping centers, supermarkets, commercial or industrial
condominium prior to sale of one unit, and miscellaneous commercial.
Common Open Space & Other Exempt Property -This land use identifies
properties that are exempt from assessment and are assigned 0.00 EDU. This land use
classification may include, but is not limited to, lots or parcels identified as exempt public
agencies, and property leased or owned by public utilities.
Willdan Financial Seruicer Page 11
~~~~
Ciry of Dublin
Street Lighting Maintenance Assessment District 1999-1
Engineer's Annual Levy Report
Fiscal Year 2009/2010
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
Commercial 5.50 Acre
Exempt, Common Open Space, Public Land 0.00 Parcel
E. Inflationary Factor Applied to Maximum Rate
It is recognized that the cost of maintaining the District improvements increases slightly
every year as a result of inflation.
The District assessments include a formula for increasing assessments for each future
fiscal year to offset increases in costs due to inflation. The City Council and the original
District property owners approved the assessment adjustment formula described within
this Report.
The maximum assessment amount allowed for each fiscal year shall be increased in an
amount equal to the annual percentage increase of the local San Francisco-Oakland-San
Jose Area Consumer Price Index ("Index' for "All Urban Wage Earners and Clerical
Workers" (applies to all costs except electriciry), plus any actual increase in the cost of
electricity. Each fiscal year the City shall identify the annual percentage difference in the
Index between April of the current fiscal year and that of the previous April. 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.
The percentage difference of the Index for Apri12008 to Apri12009 was 0.309%. Utility
costs consist of PG&E electric rates and research is still being done on calculating actual
rate increases. For now the Index is being used as an estimate for the entire cost of
maintenance within the District. Therefore, the maximum assessment rates allowed for
fiscal year 2009/2010 have been adjusted from $44.17 to $44.31. However, the
assessment rate for fiscal year 2009/2010 is proposed to be $38.90, an increase of $0.00
(0.00%) over the prior year assessment rate.
Willdan Financial Services Page 12
IG ~a~
City of Dublin
Street Lighting Maintenance Assessment District 1999-1
Engineer's Annual Levy Report
Fiscal Year 2009/2010
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 -The cost of ongoing maintenance and servicing of the street lighting
improvements including street light repair parts and the labor associated with performing
the repair work.
Contract with Alameda County -The cost of street light maintenance provided from
the County of Alameda based on the current fiscal year contract.
California Street Light Association -The cost of Street Light Association dues based
on relative number of lights within the District.
Utilities Electricity -The cost of street light electrical energy use, including
miscellaneous PG&E charges.
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.
Willdan Financial Seruicer Page 13
i~~~
City of Dublin
Street Lighting Maintenance Assessment District 1999-1
Engineer's Annual Levy Report
Fiscal Year 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 5, 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 Seruicer Page 14
1 ~,~. , ~
City of Dublin
Street Lighting Maintenance Assessment District 1999-1
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 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 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 District applied to the
parcels described above.
Levy per EDU -This amount represents the rate being applied to each parcel's
individual EDU factor. The Levy per EDU is the result of dividing the "Special
Assessment to Levy" by the Total EDUs of the District for the fiscal year.
Maximum Levy per EDU -This is the rate per EDU approved by property owners
within the District, in accordance with Proposition 218, adjusted for inflation as
described in the Method of Apportionment.
Willdan Financial Services Page 15
l~ ~ ~~~
City of Dublin
Street Lighting Maintenance Assessment District 1999-1
Engineer's Annual Levy Report
Fiscal Year 2009/2010
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 Ciry shall identify the change in the
Index for April to April of the preceding year.
Willdan Financial Seruicer Page 16
ao ~aa
City of Dublin
Street Lighting Maintenance Assessment District 1999-1
Engineer's Annual Levy Report
Fiscal Year 2009/2010
B. District Budget
..
2009110 Budget Worksheet
Street Lighting Maintenance Assessment District No. 99-1
Fund Number 717
~- •
Maintenance $3,000.00
Contract with Alameda County 14,092.00
California Street Light Association 391.00
Utilities ElecVicity 78,869.00
Miscellaneous Expenses 0.00
Sub•Total Direct Costs $98,352.00
TOTAL DIRECT
•~ • • $98,35200
District Administration $3,750.00
Public Works Administration 2,229.00
County per Parcel Fee 2,972.95
TOTAL ADMIN
• • ~ ~ • $8,951.95
TOTAL DIRECT AND ADMIN COSTS 5105,303.85
Reserve Collection/(Transfer) 67,826.79
Capftal Improvement Fund Collection/(Transfer) 0.00
General Fund Loans RepaymenU(Advances) 0.00
Delinquency Contingency 1,748.80
Other Revenues/General Fund (Contributions) 0.00
TOTAL ADJUSTMENTS 589,575.59
Balance to Levy (Budgeted) $174,879.54
Total Revenue at Maximum Rate 5200,358.88
Variance above/(below) Maximum Revenue $25,479.14
Applied Charge 174,878.54
Total Parcels 3,369
Total Parcels Levied 3,325
Total Equivalent Benefit Units 4,496
Proposed Levy per Benefft Unit 538.90
Applied Levy per Benefit Unit 538.90
Maximum Levy per Benefit Unit (Prior Fiscal Year) $44.17
Maximum Levy per Benefit Unit (Current Fiscal Year) $44.31
Inflationary Factor Applied to Maximum Rate
~: •• • 0.309%
Beginning Reserve Fund Balance $87,376.00
Reserve Fund Adjustments 67,826.79
Transfer From/(to) the CIF (75,389.02)
Prior/ Penalties/ Public Damage 2,608.00
Interest 5,018.00
Anticipated Reserve Balance 587,439.77
Beginning CIF Balance $169,076.00
CIF Adjustments 0.00
Transfer From/(to) the Reserve Fund 75,389.02
Anticipated CIF Balance 5244,455.02
lYlilldan Financial Services Page 17
dl~aa
Ciry of Dublin
Street Lighting Maintenance Assessment District 1999-1
Engineer's Annual Levy Report
Fiscal Yeas 2009/2010
APPENDIX A -DISTRICT BOUNDARY MAPS
Landscape Lighting District 99-1A City ofDublin~
O 99-1A
Camp Parks RFTA
City of Dublin
0 City of Dublin, Sphere of Influence
a ~ ,~ ~•~ ~~ z~ z,~ ~.~ March 2007 1
Willdan Financial Services Page 18
o?a~aa
Ciry of Dublin
Street Lighting Maintenance Assessment District 1999-1
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 Seruicer Page 19