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HomeMy WebLinkAboutItem 6.1 Assessment Districts (5)~~~~~ ~- ~ -~ h ~~ CITY CLERK File # ^~~~-~~ AGENDA STATEMENT CITY COUNCIL MEETING DATE: July 21, 2009 SUBJECT: Public Hearings: Citywide Street Lighting Maintenance Assessment District 83-1, Landscaping and Lighting Maintenance Assessment District 83-2 (Stagecoach Road); Landscaping and Lighting Maintenance Assessment District No. 86-1 (Villages at Willow Creek); Landscaping Maintenance Assessment District 97-1 (Santa Rita Area); Street Lighting Maintenance Assessment District 99-1 (Dublin Ranch and Tract 7067) Report Prepared by: Erin Lamberger, Administrative Analyst I ATTACHMENTS: 1) Resolution approving Engineer's Report, confirming diagram and assessment, and ordering levy of assessment for AD 83-1 2) Engineer's Report and Assessment Diagram for AD 83-1 3) Resolution approving Engineer's Report, confirming diagram and assessment, and ordering levy of assessment for AD 83-2 4) Engineer's Report and Assessment Diagram for AD 83-2 5) Resolution approving Engineer's Report, confirming diagram and assessment, and ordering levy of assessment for AD 86-1 6) Engineer's Report and Assessment Diagram for AD 86-1 7) Resolution approving Engineer's Report, confirming diagram and assessment, and ordering levy of assessment for AD 97-1 8) Engineer's Report and Assessment Diagram for AD 97-1 9) Resolution approving Engineer's Report, confirming diagram and assessment, and ordering levy of assessment for AD 99-1 10) Engineer's Report and Assessment Diagram for AD 99-1 RECOMMENDATION: Conduct public hearings (5); deliberate; adopt Resolution Approving Engineer's Report, Confirming Diagram and Assessment, and Ordering Levy of Assessment, City of Dublin Street Lighting Maintenance Assessment District 83-1; adopt Resolution Approving Engineer's Report, Confirming Diagram and Assessment, and ~' Ordering Levy of Assessment, City of Dublin Landscaping and h~ Lighting Maintenance Assessment District 83-2 (Stagecoach Road); ( ~~ adopt Resolution Approving Engineer's Report, Confirming COPY TO: Page 1 of 8 ITEM NO. G:WSSESSMENT DISTRICTS\Public Heazing 2009\agst Public Hrg 2009 REVISED.doc Diagram and Assessment, and Ordering Levy of Assessment, City of Dublin Landscaping and Lighting Maintenance Assessment District 86-1 (Villages at Willow Creek); adopt Resolution Approving Engineer's Report, Confirming Diagram and Assessment, and Ordering Levy of Assessment, City of Dublin Landscaping Maintenance Assessment District 97-1 (Santa Rita Area); and adopt Resolution Approving Engineer's Report, Confirming Diagram and Assessment, and Ordering Levy of Assessment, City of Dublin Street Lighting Maintenance Assessment District 99-1 (Dublin Ranch and Tract 7067). FINANCIAL STATEMENT: 2009-2010 Sources and Use of Assessment District Funds Citywide Stagecoach Dougherty Rd Santa Rita East Dublin (St Light) Rd Landscape Landscape Landscape (St Light) 83-1 83-2 86-1 97-1 99-1 Estimated Beginning $ 146,711 $ 25,539 $ 62,873 $ 128,459 $ 87,376* Balance Jul 1, 2009 Pole Paintin Reserve $ 169,076 ~. :~ r~ .n b. ,E, ~,f ,~~,~ Total Amount Proposed to $266,677 $ 69,080 $101 535 $259 996 $174 880 be Assessed: , , , Less Estimated Collection (7,200) (1,174) (2,234) (9,620) (4,722) and Delin uenc Cost: Estimated Prior Year 3,333 322 576 811 2 608 Collections and Penalties: , Estimated Interest Revenue 2,602 451 1,115 2,049 5,018 Estimated Reimbursement 2 500 - - - - for Public Dama e: , ~ „ ,~'I~912 ~ '~ '~ ~ a ~ y~7'~ 4' Contract Maintenance and $270,646 $ 66,583 $102 490 $268 140 $ 96 352 Utilities: , , , Administration (transfer)and 7,693 3,590 4,004 5,642 5 979 En ineerin , Contribution To Pole 75 389 Paintin Reserve , asQp 7 Projected (ITse) / Contribution To District ($10,427) ($ 1,494) ($ 5,502) ($ 20,546) $ 64* Reserves* Projected Ending Balance $ 136,284 $ 24,045 $ 57,371 $107,913 $ 87,440* June 30, 2010 Pole Paintin Reserve $ 244,465 *Egcluding Pole Painting Reserve Page 2 of 8 DESCRIPTION: Citywide Street Lighting Maintenance Assessment District 83-1 The proposed assessment for Fiscal Year 2009-2010 is $19.34 per single-family home. There is no increase in the assessment from Fiscal Year 2008-2009. The difference between Revenues and Expenditures will be taken from the reserve in this District. This Assessment District funds energy and maintenance costs for the City's street lighting system, except for the lighting installed in Dublin Ranch and Tract 7067, which is funded through the Dublin Ranch Street Lighting Maintenance Assessment District. In 1983, the City Council formed a Citywide Street Lighting Assessment District to replace the County of Alameda Lighting Service Area. On August 13, 1984, the City Council approved the annual Engineer's Report and ordered levy of assessments for the first time. In 1995-1996, the City of Dublin and other agencies in Alameda County took possession of PG&E-owned street lights in order to reduce maintenance costs. The 1996-1997 assessments were reduced from the 1995-19961eve1 of $19.34 by 30%. For Fiscal Year 2002-2003, the assessment was increased from $13.26 to $16.84 in order to fund increased utility costs and the first two years of a phased four-year Capital Improvement Project to replace deteriorated poles in older subdivisions. The first and second years of the project were funded by this Street Light Maintenance Assessment District. While the third year of the pole replacement project was funded entirely by the General Fund, $75,000 of the cost of the fourth and final year of the pole replacement project was also funded by Assessment District 83-1. The balance of the fourth phase cost was paid from the General Fund. This pole replacement project is now complete. Due to an increase in the cost of providing utilities and maintenance to the Assessment District, the reserve in Fiscal Year 2007-2008 was reaching dangerously low levels. In order to rebuild the reserve, the Fiscal Year 2007-2008 assessment increased from $16.84 to its former level of $19.34. Subsequently, the reserve levels in this Assessment District are returning to a more acceptable level. The majority of the streetlight poles maintained in this Assessment District are comprised of galvanized steel and require no painting; however, a portion of the streetlight poles within this Assessment District require routine painting maintenance on a ten-year cycle. As noted in the Preliminary Engineer's Report, a portion of the reserve may be set aside each year for future pole painting costs. 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. An operating reserve of approximately $136,284 is projected to remain at the end of Fiscal Year 2009- 2010. This reserve is commensurate with the amount allowed by State Law, which permits a reserve of up to 50% of the operating cost for the Assessment District. It is recommended that this type of reserve be retained for potential unplanned expenditures such as major repairs and/or for replacement of poles in future years. Landscapin~ghtin~ Maintenance Assessment District 83-2 (Stagecoach Road The assessment to single-family property owners in the Dublin Hills Estates development is proposed to be $283.72 per single-family home, an increase of $0.86 over the Fiscal Year 2008-2009 assessment. The Page 3 of 8 Amador Lakes Apartments property is proposed to be assessed at a rate of $47.96 per dwelling unit, an increase of $0.14 over the Fiscal Year 2008-2009 assessment. The difference between Revenues and Expenditures will be taken from the reserve in this Assessment District. In 1983, the City of Dublin formed Landscaping and Lighting Assessment District No. 83-2 for the purpose of maintaining landscaping within Tract 4719. The Assessment District originally included Stagecoach Park and Stagecoach Road north of the City Limit, but now includes only roadway landscaping along Stagecoach Road and on the "interior slopes" (Coral Way and Agate Way) within the Dublin Hills Estates development. The maintenance cost for Stagecoach Park, as well as the undeveloped Dougherty Hills Park, is paid by the City through the Park Maintenance Operating Budget and is not a part of this Assessment District. The estimated June 30, 2009, reserve for this Assessment District is projected to be $25,539. The actual reserve will not be known until the City closes its books and accrues the necessary revenues and expenses. The spread of assessments assigns 61.6% of the total assessment to the single-family homes of Dublin Hills Estates and 38.4% to the Amador Lakes Apartments. In Fiscal Year 2003-2004, Staff conducted a mailed ballot to all of the property owners in this Assessment District proposing an increased assessment in order to maintain and replace certain landscaping improvements. In addition to the 10% increase in assessment rates the proposed Engineer's Report also included an escalation clause for succeeding years that allows the maintenance cost to increase according to the Consumer Price Index and the utility cost to increase according to the actual cost of utilities. The assessment in the Assessment District had not been increased for ten years prior to Fiscal Year 2003-2004. The results of the election were in favor of the increase, and the current proposed engineer's report includes the approved assessment rates and a cost of living increase of 0.31 %, which is the April 2009 Consumer Price Index. In Fiscal Year 2008-2009, work in the Assessment District included replacement of shrubbery and groundcover along Stagecoach Road and Agate Way, and planting along South Lake Drive and North Lake Drive. Improvements for the entire Assessment District included cleaning the stone walls and structural pruning of oversized shrubbery. Staff has included $5,537 in improvements in the Street Landscape Maintenance budget for Fiscal Year 2009-2010. The proposed work includes replacement of retaining walls along Stagecoach Road, placement of bark groundcover in the landscaped areas around Quartz Circle and Jade Circle, and planting along Coral Way and the Stagecoach Road median. Staff has made itself available to meet with representatives of the property owners to determine which improvements are most desirable. Many improvements are needed in this Assessment District, and even though there is an existing reserve or surplus at this time, Staff recommends that the Consumer Price Index rate of increase be added each year so that improvements can be made on an ongoing basis. The reserve also serves as a financial cushion to defray the cost of an unplanned event, such as an irrigation mainline break or weather-related damage to plant material. A newsletter was mailed to property owners the week of June 8th, and a neighborhood meeting was held on June 16th. There was one attendee at the neighborhood meeting, where discussion included landscaping maintenance and improvements. Additionally, one resident contacted the City regarding the CPI increase included in the Engineer's Report and landscape maintenance. Staff responded to both Page 4 of 8 property owners questions and has not received further contact to date. Staff has not received any written comments regarding this Assessment District. 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. An operating reserve of approximately $24,045 is projected to remain at the end of Fiscal Year 2009- 2010. This reserve is commensurate with the amount allowed by State Law, which permits a reserve of up to 50% of the operating cost for the Assessment District. Landscaping and Liahtina Maintenance Assessment District No. 86-1 (Villages at Willow Creek) The individual assessments are calculated at $155.86 per single-family home, an increase of $0.48 over the Fiscal Year 2008-2009 assessment, and $77.93 per multi-family parcel, an increase of $0.24 over the Fiscal Year 2008-2009 assessment. The difference between Revenues and Expenditures will be taken from the reserve in this Assessment District. Assessment District No. 86-1 was formed in 1986 as part of the review and approval of the Villages at Willow Creek development. This Assessment District funds the maintenance of landscaping, including fencing and soundwalls, along the west side of Dougherty Road from Amador Valley Boulevard to the northerly City Limit, along Amador Valley Boulevard from Dougherty Road to Wildwood Road, along Wildwood Road and Fall Creek Road, and certain landscaped areas within the Ridgecreek single-family home development. Landscaping within the condominium and apartment developments is the responsibility of the homeowners' association or property owner for those individual developments. The landscaping along and within the Alamo Creek channel area is not included in the Assessment District as it is the responsibility of Alameda County Flood Control, Zone 7. In Fiscal Year 2001-2002, the assessment in this Assessment District was increased by 54%, as the reserve funds had become depleted and could no longer be used to offset utility and maintenance cost increases. The rate increase was approved by property owners under the terms of Proposition 218. Property owners also approved an escalation clause for future years that allows the assessment to be increased to cover (1) actual increases in utility cost, and (2) inflationary increases in the cost of maintenance, as determined by the Consumer Price Index rate of increase. The latest Consumer Price Index information available prior to development of the budget (April 2009, Bay Area Urban Wage Earners) indicated that the maximum rate of increase is 0.31%; the proposed assessment for Fiscal Year 2009-2010 has been increased by 0.31 %. The total assessment will increase from $99,009 to $99,301. There are no changes in the Assessment District boundary or the method of calculating the spread of assessments. In Fiscal Year 2008-2009, improvements to the Assessment District included three "annual color" flower changes at entry corners, shrub replacement throughout the Assessment District, and replacement of the metal manhole railings along Dougherty Road. For Fiscal Year 2009-2010, the budget for the upcoming year includes funds for three "annual color" flower changes at entry corners, placement of bark along Dougherty Road, shrub replacement throughout the Assessment District, and replacement of the retaining walls along Dougherty Road. Page 5 of 8 A newsletter was mailed to property owners the week of June 8th, and a neighborhood meeting was held on June 16th. There were no attendees at the neighborhood meeting, and Staff has not received any written comments regarding this Assessment District. 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. An operating reserve of approximately $57,371 is projected to remain at the end of Fiscal Year 2009- 2010. This reserve is commensurate with the amount allowed by State Law, which permits a reserve of up to 50% of the operating cost for the Assessment District. Landscaping Maintenance Assessment District 97-1 (Santa Rita Area) The recommended Fiscal Year 2009-2010 assessment is $624.94 per acre, which is 13.6% higher than the Fiscal Year 2008-2009 assessment and is below the maximum assessment allowed under the terms of the Engineer's Report. 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. The difference between Revenues and Expenditures will be taken from the reserve in this Assessment District. 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 Assessment 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 Assessment 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 Boulevard between Hibernia Drive and Glynnis Rose Drive, and shrubs will be replaced on Central Parkway between Hibernia Drive and Glynnis Rose Drive. In Fiscal Year 2008-2009, Staff reviewed the SummerGlen Development and determined that enough disparity in average lot size existed between Kaufinan & 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 overcharged in Fiscal Year 2008-2009 received a letter and a reimbursement check from the consultant for the amount 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: Page 6 of 8 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 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 Assessment 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. An informational newsletter was mailed to property owners the week of June 8th, and a neighborhood meeting was held on June 16th. There were no attendees at the neighborhood meeting, and Staff has not received any written comments regarding this Assessment District. 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. An operating reserve of approximately $107,913 is projected to remain at the end of Fiscal Year 2009- 2010. This reserve is commensurate with the amount allowed by State Law, which permits a reserve of up to 50% of the operating cost for the Assessment District. Street Liahtin~ Maintenance Assessment District 99-1 (Dublin Ranch and Tract 7067) 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 Assessment District. The difference between Revenues and Expenditures will be placed in the pole painting costs portion of the reserve in this Assessment District. 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 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 therefore a part of this Assessment District for the 2006-2007 assessment. The City began maintaining some of the lights in Dublin Ranch Phase I and Clifden Parc 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. Page 7 of 8 For Fiscal Year 2009-2010, no change is recommended with respect to the method of determining the assessments. The assessment is used to fund increases in power and maintenance costs, as well as increases in inventory. For the first several years of operation, this Assessment 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 year for future pole painting costs. The poles are expected to need repainting on a ten-year cycle, which means that the first poles may need painting in the next few years. The original Engineer's Report for this Assessment District prepared in 1999 provided for a maximum assessment of $34.22 per parcel, which could be increased annually based on the Consumer Price Index (CPI), as well as actual increases in the cost of utilities. In Fiscal Year 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 year. 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. 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. An operating reserve of approximately $87,440 is projected to remain at the end of Fiscal Year 2009- 2010. This reserve is commensurate with the amount allowed by State Law, which permits a reserve of up to 50% of the operating cost for the Assessment District. 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 assessment district, such an emergency could be a major underground electric line break or a series of pole or fixture failures. RECOMMENDATION: Staff recommends that the City Council conduct public hearings (5); deliberate; adopt Resolution Approving Engineer's Report, Confirming Diagram and Assessment, and Ordering Levy of Assessment, City of Dublin Street Lighting Maintenance Assessment District 83-1; adopt Resolution Approving Engineer's Report, Confirming Diagram and Assessment, and Ordering Levy of Assessment, City of Dublin Landscaping and Lighting Maintenance Assessment District 83-2 (Stagecoach Road); adopt Resolution Approving Engineer's Report, Confirming Diagram and Assessment, and Ordering Levy of Assessment, City of Dublin Landscaping and Lighting Maintenance Assessment District 86-1 (Villages at Willow Creek); adopt Resolution Approving Engineer's Report, Confirming Diagram and Assessment, and Ordering Levy of Assessment, City of Dublin Landscaping Maintenance Assessment District 97-1 (Santa Rita Area); and adopt Resolution Approving Engineer's Report, Confirming Diagram and Assessment, and Ordering Levy of Assessment, City of Dublin Street Lighting Maintenance Assessment District 99-1 (Dublin Ranch and Tract 7067). Page 8 of 8 i , ~ ~ o ~.f RESOLUTION NO. -09 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF DUBLIN APPROVING ENGINEER'S REPORT, CONFIRMING DIAGRAM AND ASSESSMENT, AND ORDERING LEVY OF ASSESSMENT CITY OF DUBLIN STREET LIGHTING MAINTENANCE ASSESSMENT DISTRICT 83-1 WHEREAS, by its Resolution No. 13-09, a Resolution Directing Preparation of Annual Report for City of Dublin Street Lighting Maintenance Assessment District No. 83-1 (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 report was made and filed with the City Clerk and duly considered by this Council and found to be sufficient in every particular, whereupon it was determined that said report should stand as Engineer's Report for all subsequent proceedings under and pursuant to the aforesaid Resolution and that July 21, 2009, at 7:00 p.m. in the Council Chambers, Dublin Civic Center, 100 Civic Plaza, Dublin, California, was appointed as the time and place for a hearing by the Council on the question of the levy of the proposed assessment, notice of which hearing was published and posted in accordance with the Landscaping and Lighting Act of 1972; and WHEREAS, at the appointed time and place, said hearing was held, and all persons interested desiring to be heard were given an opportunity to be heard, and all matters pertaining to said levy were heard and considered by this Council, and this Council thereby acquired jurisdiction to order said levy and confirmation of diagram and assessment prepared by and made a part of the report of said Engineer to pay the cost and expenses thereof; NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Dublin does hereby approve that: (a) The property owners owning more than fifty percent of the area of assessable land within the District had not, at the conclusion of said hearing, filed written protests against the said proposed levy, or against the Engineer's Estimate of costs and expenses, or against the maps and description, or against the diagram or the assessment to pay for the costs and expenses thereof; (b) The public interest, convenience, and necessity require that said levy be made; (c) The District benefited by said improvements and to be assessed to pay the costs and expenses thereof, and the exterior boundaries thereof are as shown by a map thereof filed in the office of the City Clerk, which map is made a part hereof by reference thereto. I -~-~: , t 1.~ , ~ ~ ~ ~ ~ ~~ ~~ f ATTACHMENT /. ~._ i PASSED, APPROVED AND ADOPTED this 21st day of July, 2009, by the following vote: AYES: NOES: ABSENT: ABSTAIN: ATTEST: City Clerk Mayor G:~ASSESSMENT DISTRICTS~Public Hearing 2009~Resolery 831.doc CITY OF DUBLIN STREET LIGHTING MAINTENANCE ASSESSMENT DISTRICT NO. 1983-1 ENGINEER'S ANNUAL LEVY REPORT FISCAL YEAR 2009/2010 ~~ '!1l( 19 (! \\~ INTENT MEETING: PUBLIC HEARING: Ia2` June 2, 2009 July 21, 2009 ~~~~ Finaneia[ Services Corpora to Office: 27368 Via Industria Suite 110 Temecula, C.~ 92590 Tel: (951) 587-3500 Tel: (800) 755-~11UNI (6864) Fax: (951) 587-3510 Office Locations: Lancaster, C.~ Phoenix, .~Z Memphis, TN Sacramento, C Oakland, C.~ Orlando, FL www.willdan.com ATTACHMENT tom. ENGINEER'S REPORT AFFIDAVIT Street Lighting Maintenance Assessment District No. 1983-1 Pursuant to the Landscaping and Lighting Act of 1972 City of Dublin Alameda County, State of California This Report describes the District and services therein including the improvements, budgets, parcels and assessments to be levied for Fiscal Year 2009/2010 as they existed at the time of the passage of the Resolution of Intention. Reference is hereby made to the Alameda County Assessor's maps for a detailed description of the lines and dimensions of parcels within the District. The undersigned respectfully submits the enclosed Report as directed by the City Council. Dated this _~~~ day of , 2009. On Behalf of the City of Dublin By Melissa A. Morton Public Works Director City of Dublin TABLE OF CONTENTS I. OVERVIEW .......................................................................................................................1 A. INTRODUCTION .................................................................................................................. .. 1 B. APPLICABLE LEGISLATION .................................................................................................. .. 2 II. DESCRIPTION OF THE DISTRICT AND IMPROVEMENTS ................................ ..4 A. DISTRICI" ............................................................................................................................. .. 4 B. IMPROVEMENTS .................................................................................................................. .. 5 III. METHOD OF APPORTIONMENT .............................................................................. ..5 A. BACKGROUND ...................................................................................................................... ..5 B. BENEFIT ANALYSIS ............................................................................................................. .. 6 C. ASSESSMENT METHODOLOGY ............................................................................................ .. 7 D. LAND USE CLASSIFICATIONS ............................................................................................... .. 7 IV. DISTRICT BUDGET ....................................................................................................... 10 A. DESCRIPTION OF BUDGET ITEMS ....................................................................................... .10 B. DISTRICT BUDGET .............................................................................................................. .14 APPENDIX A -DISTRICT BOUNDARY MAP ................................................................... 15 APPENDIX B - 2009/2010 ASSESSMENT ROLL ................................................................ 16 ;, City of Dublin Street Lighting Maintenance _lssessment District 1983-1 Engineer's annual Levy Report Fiscal Yeax 2009/2010 I. OVERVIEW A. Introduction The Ciry of Dublin ("City") annually levies and collects special assessments in order to maintain the improvements within the Street Lighting Maintenance Assessment District No. 1983-1 ("District"). The District was originally formed in 1983 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 Ciry 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 Ciry Council defines the assessments to be applied to each parcel within the District for fiscal year 2009/2010. lY/illdan Financial Seruicer Page 1 ~ `~., City of Dublin Street Lighting Maintenance assessment District 1983-1 Engineer's .lnnual Levy Report Fiscal Yeax 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 Ciry Council. B. Applicable Legislation The District has been formed and is annually levied pursuant to the 1972 Act, 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. Pursuant to Article XIIID Section 4, all property related assessments must comply with certain substantive and procedural requirements unless they meet certain exemptions listed in Article XIIID Section V. The assessments contained in this Report were imposed in accordance with voter approval pursuant to the establishment of the District and the assessments are imposed to finance capital costs or maintenance and operation expenses for public streets (and all improvements within the street right of way including street lighting). Based on these exempt criteria, the City has determined that the assessments are exempt from the substantive and procedural requirements of Article XIIID Section 4. IY/illdan Financial Seruicer Page 2 ~` ,. 1 1 City of Dublin Street Lighting :Maintenance .assessment District 1983-1 Engineer's annual Levy Report Fiscal Yeax 2009/2010 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. Government Code Section 53750(h)(2) states, "A tax, fee or charge is not deemed to be "increased: by an agency that... (B) Implements or collects a previously approved tax, fee or charge, so long as the rate is not increased beyond the level previously approved by the agency, ...." Since the highest assessment rate approved by the City Council and levied prior to November 5, 1996 was $19.34 per EDU, this is the established maximum assessment rate for the District. The assessment rate for the current fiscal year 2009/2010 is proposed to be $19.34. Any proposed assessment that exceeds the maximum assessment rate is considered an increased assessment. Pursuant to the provisions of the 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 in this Report utilizes commonly accepted assessment-engineering practices and have been established pursuant to the 1972 Act and the provisions of Article XIIID. As generally defined by the 1972 Act, the improvements and the associated assessments for a 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. S) 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; Willdan Financial Servicer Page 3 Ciry of Dublin Street Lighting Maintenance Assessment District 1983-1 Engineer's Annual Levy Report Fiscal Year 2009/2010 b. Grading, clearing, removal of debris, the installation, repair or construction of curbs, gutters, walls, sidewalks, or paving, or water, irrigation, drainage, or electrical facilities; c. Providing for the life, growth, health, and beauty of landscaping, including cultivation, irrigation, trimming, spraying, fertilizing, or treating for disease or injury; d. The removal of triintnings, 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 created to fund maintenance and servicing costs for the City's street lighting system, except for all public street lighting facilities located in Dublin Ranch and Tract 7067, which is funded through the Dublin Ranch Street Lighting Maintenance Assessment District No. 1999-1. Willdan Financial Services Page -1 1 ~ ,~~ City of Dublin Street Lighting l~iaintenance Assessment District 1983-1 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. In 1983, the City Council formed the District to replace the County of Alameda Lighting Service Area. On August 13, 1984, the City Council approved the annual Engineer's Report and ordered levy of assessments for the first time. In 1995-1996, the City of Dublin and other agencies in Alameda County took possession of PG&E-owned streetlights in order to reduce maintenance costs. B. Improvements Pursuant to the 1972 Act: "Maintain" or "maintenance" means the furnishing of services and materials for the ordinary and usual maintenance, operation, and servicing of any improvement, including repair, removal, or replacement of all or any part of any improvement. "Service" or "servicing" means the furnishing of electric current or energy, gas, or other illuminating agent for any public lighting facilities or for the lighting or operation of any other improvements. A portion of funds collected from the annual assessments of this District may be 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. 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 Willclan Frnancia! Services Page r i ~' ~ ~. ~ ~ ± City of Dublin Street Lighting 1~laintenance :assessment District 1983-1 Engineer's annual Levy Report Fiscal Year 2009/2010 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 1972 Act. 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 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. 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 Willdan Financial Seroicer Page 6 .,,. ,;. . g ,. City of Dublin Street Lighting 1~Iaintenance .assessment District 1983-1 Engineer's ~~lnnual Levy Report Fiscal Year 2009/2010 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 detertned 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 District 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) Patcel EDUx Levy per EDU =Patcel Levy Amount The formula used reflects the composition of the parcels and properties, and the services provided, to accurately proportion the costs based on estimated special benefit to each parcel. D. Land Use Classifications Every parcel within the District is assigned a land use classification based on available parcel information obtained from the Alameda County Assessor's Office and City records. To assess benefits equitably, it is necessary to relate the different type of parcel improvements to each other. The Equivalent Dwelling Unit method of assessment apportionment uses the single-family home site as the basic unit of assessment. Asingle- family home site equals one Equivalent Dwelling Unit ("EDU"). Every other land use is converted to EDU's based on an assessment formula that equates the property's specific development status, type of development (County of Alameda land use code), and size of the property, as compared to asingle-family home site. Parcels determined to be Willrlan Financial Services page City of Dublin Street Lighting 1~laintenance assessment District 1983-1 Engineer's annual Levy Report Fiscal Yeax 2009/2010 vacant will be assessed at a reduced rate of 50%, by multiplying the parcel's assigned EDU factor by 0.5 (or 50%). The EDU method of apportioning benefit is in substance the same method of apportionment previously approved by the District and 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) - (County land use 1x) This land use identifies properties that are developed for single-family residential use and are assigned a factor of 1.00 EDU per parcel. This is the base value that all other land use types are compared and weighted against (i.e. Equivalent Dwelling Unit EDU). This land use classification may include, but is not limited to lots or parcels identified as single-family residential homes, planned development (tract or townhouse type), and modular/manufactured single-family residential unit. Condominium Unit - (County land use 73) This land use identifies properties that are fully subdivided residential parcels that have more than one residential unit developed on the property. This land use is assigned 1.00 EDU per unit for properties that the number of units can be identified. Duplex, Multifamily Residential - (County land use 22) This land use identifies properties that are developed for multifamily residential use and are assigned a factor of 2.00 EDU per parcel. This land use classification includes double or duplex units. Triplex, Multifamily Residential - (County land use 23) This land use identifies properties that are developed for multifamily residential use and are assigned a factor of 3.00 EDU per parcel. This land use classification includes triplex units; double or duplex together with asingle-family home. Fourplex, Multifamily Residential - (County land use 24) This land use identifies properties that are developed for multifamily residential use and are assigned a factor of 4.00 EDU per parcel. This land use classification includes four living units; a fourplex, a triplex and asingle-family home, or two doubles or duplexes. Apartment Complex, Multifamily Residential - (County land use 7x, except 73) This land use identifies properties that are developed for multifamily residential use of five (5) or more units, and are assigned a factor of 6.00 EDU per parcel. This land use classification may include, but is not limited to, lots or parcels identified as vacant apartment land capable of supporting 5 or more units, residential property converted to 5 or more units, cooperatives, restricted income properties, fraternities, sororities, church homes, multiple residential (5 or more units), and residential high-rise (7 or more units). Commercial - (County land use 3x, 8x, 9x) This land use identifies properties that are considered improved 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 Willdan Financial Services Page 8 ~.. City of Dublin Street Lighting l~faintenance .assessment District 1983-1 Engineer's 1~lnnual Levy Report Fiscal Year 2009/2010 identified as car washes, commercial garages, automotive dealerships, parking lots, parking garages service stations, funeral homes, nursing or boarding homes, hospitals, hotels/motels, banks, medical-dental, single and multi-story office buildings, commercial land, department stores, discount stores, restaurants, shopping centers, supermarkets. Industrial - (County land use 4x) This land use identifies properties that are developed for industrial use and are assigned a factor of 5.50 EDU per gross acre. This land use classification may include, but is not limited to lots, or parcels identified as vacant industrial land, warehouses, light and heavy industrial, nurseries, sand and gravel quarries, salt ponds, trucking and distribution terminals, wrecking yards, and miscellaneous industrial. Institutional - (County land use 6x, except 65) This land use identifies properties that are developed for institutional use and are assigned a factor of 5.50 EDU per gross acre. This land use classification may include, but is not limited to, lots or parcels identified as vacant land that is a necessary part of an institutional property, improved government- owned property, low income housing (secured P.I.'s only), golf courses, schools, churches, lodge-halls, clubhouses, and other institution properties. Rural Property - (County land use 5x) This land use identifies properties that are defined as rural lands and are assigned a factor of 0.50 EDU per parcel. This land use classification may include, but is not limited to, lots or parcels identified as rural residential home sites, one or more mobile homes on rural home sites, rural property with significant commercial or industrial use, property used for agriculture (more than 10 acres), rural land in transition to higher land use classification, and rural land under non- renewal of Williamson Act. Exempt Property, Cemeteries & Common Open Space - (County land use 0, 03- 05, 65) This land use identifies properties that are exempt from assessment and are assigned 0.00 EDU. This land use classification may include, but is not limited to, lots or parcels identified as exempt public agencies, property leased or owned by public utilities, cemeteries, and planned development common areas. Willdan Financial Servicer Page 9 fJ City of Dublin Street Lighting Maintenance assessment District 1983-1 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 Condominium Unit 1.00 Unit Duplex, Multi-Family Residential 2.00 Parcel Triplex, Multi-Family Residential 3.00 Parcel Fourplex, Multi-Family Residential 4.00 Parcel Apartments, Multi-Family Residential 6.00 Parcel Commercial/Industrial/Institutional 5.50 Acre Rural 0.50 Parcel Exempt, Cemeteries, Common Open Space ~r 0.00 Parcel utiv 1 uaevi iaceau~ucu oy v.~ f yuioee e~ uucursc 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. In addition, a portion of this cost is set aside as a contingency amount for large repairs. 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. Willdan Financial Seruice.r Page (i? ,~ _ .~ ^_ City of Dublin Street Lighting ,Maintenance assessment District 1983-1 Engineer's annual Levy Report Fiscal Yeax 2009/2010 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. Public Works Administration -The cost of services provided to administer the District from the Public `Yorks department of the City of Dublin. 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 for operations. 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 zvith 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 Willdan Financial Sewice,r Paget 1 w v ~;Y 1._ Ciry of Dublin Street Lighting 1~laintenance assessment District 1983-1 Engineer's annual Levy Report Fiscal Year 2009/2010 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 Ciry 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 aver 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. A loan for the current fiscal year (Advance) is shown as a negative number. If the District is expected to incur significant expenditures in the current fiscal year for special services or capital improvements (upgrades or refurbishing of the improvements) and the proposed assessment revenues (annual assessments) and/or available Reserve Funds are not sufficient to cover the expenditures, the City may advance funds to the District as a temporary loan to meet the proposed expenditures. Generally, all available Reserve Funds must be exhausted before a temporary loan is advanced to the District and any funds temporarily loaned in excess of the available Reserve Funds will be reflected as a negative Ending Reserve Fund Balance. This negative Reserve Fund Balance will be repaid and replenished through future assessment revenues. Delinquency Contingency -This is the estimated amount designated for delinquent property tax payments that the County is unable to collect in the 2009/2010 fiscal year. Other Revenue/General Fund (Contributions) -This item includes additional funds designated for the District that are not annual assessments. These funds are added to the District account to reduce assessments, and may be from non-District or District sources including City General Fund Contributions and/or interest earnings. Any funds indicated on this line will be shown as a negative number indicating a reduction in the amount to be levied and represent funds that do not have to be repaid. Balance to Levy -This is the total amount to be collected for the current fiscal year through the annual assessments (for special benefits). The Balance to Levy represents the sum of Total Direct and Administration Costs, Reserve Fund Contributions or Transfers, Contributions from Other Revenue Source, and the Contribution Replenishment. Only those costs related to the improvements identified as special benefits are levied and collected on the tax roll. Total Parcels Levied -The total number of parcels within the District that will receive the special benefits during the current fiscal year. Willelan Financial Seruice.r Pale i 2 1 .. City of Dublin Street Lighting Maintenance .Assessment District 1983-1 Engineer's .Annual Lew Report Fiscal Year 2009/2010 Total EDUs -The total Equivalent Dwelling Units within the District applied to the parcels described above. Applied 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 maximum rate per EDU allowable within the District. Reserve Fund - A reserve of approximately $136,284.17 is projected to remain at the end of fiscal year 2009-2010. This reserve is commensurate with the amount allowed by State Law, which permits a reserve of up to 50% of the operating cost for the District. It is recommended that this type of reserve be retained for potential unplanned expenditures such as major repairs and/or for replacement of poles in future years. Will~lan Financial Seruice,r Page ( 3 ;, ~ `,_.: Ciry of Dublin Street Lighting Maintenance assessment District 1983-1 Engineer's annual Levy Report Fiscal Year 2009/2010 B. District Budget s~. _~ _ . 2009110 Budget Worksheet Street Lighting Maintenance Assessment District No. 1 983-1 Fund Number 710 ., :. .. ~- • Maintenance $2,000.00 Contract with Alameda County 63,732.00 California Street Light Association 869.00 Utilities Electricity 193,845.00 Miscellaneous Expenses 10,200.00 Sub-Total Direct Costs $270,846.00 TOTAL DIRECT $270,646.00 •~ • • District Administration -Consulting $4,270.00 Public Works Administration $3,423.00 County per Parcel Fee $4,533.52 TOTAL ADMIN $12,226.52 • • ~ ~ • TOTAL DIRECT AND ADMIN COSTS $282,872.52 Reserve Collection/(Transfer) (18,861.83) Capital Improvement Fund Collection/(Transfer) 0.00 General Fund Loans Repayment/(Advances) 0.00 Delinquency Contingency 2,666.77 Other Revenues/General Fund (Contributions) 0.00 TOTAL ADJUSTMENTS (16,195.06) Balance to Levy (Budgeted) $268,677.46 Total Revenue at Maximum Rate $266,683.28 Variance abovel(below) Maximum Revenue $5.82 Applied Charge ~ - $266,677.46 Total Parcels 10319 Total Parcels Levied 10234 Total Equivalent Benefit Units 13,789.21 Proposed Levy per Benefit Unit $19.34 Applied Levy per Benefit Unit $19.34 Maximum Levy per Benefit Unit (Prior Fiscal Year) $19.34 Maximum Levy per Benefit Unit (Current Fiscal Year) $19.34 Inflationary Factor Applied to Maximum Rate ~ c •- ~ Beginning Reserve Fund Balance $146,711.00 Reserve Fund Adjustments (18,861.83) Prior/ Penalties/ Public Damage 5,833.00 Interest 2,602.00 Anticipated Reserve Balance $138,284.17 Will~lnn Financial Services Page 1-1 9 +. Ciry of Dublin Street Lighting 1~laintenance .Assessment District 1983-1 Engineer's .Annual Levy Report Fiscal Year 2009/2010 APPENDIX A -DISTRICT BOUNDARY MAP {, ..., G t ~. ~0 -~ ~:~ ~: F ; .6"'~ ~ 3 ~ -~~ % r ~ ~` `~~ ~. . ~ , .~~ i y ~;. ~. ~ ~ ~ `~. '~. yr sF`:, , L _ aJ,f F \~TZy~. Jv t ~,: Willdan Financial Seruice.r Page 1 ~ City of Dublin Street Lighting Maintenance Assessment District 1983-1 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. iYlilldan Financial Servicer Pale 16 ~ ,, _. ~ ~ RESOLUTION NO. -09 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF DUBLIN ~~~~~~~ APPROVING ENGINEER'S REPORT, CONFIRMING DIAGRAM AND ASSESSMENT AND ORDERING LEVY OF ASSESSMENT CITY OF DUBLIN LANDSCAPING AND LIGHTING MAINTENANCE ASSESSMENT DISTRICT 83-2 (STAGECOACH ROAD) WHEREAS, by its Resolution No. 14-09, a Resolution Directing Preparation of Annual Report for City of Dublin Landscaping and Lighting Maintenance Assessment District No. 83-2 (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 report was made and filed with the City Clerk and duly considered by this Council and found to be sufficient in every particular, whereupon it was determined that said report should stand as Engineer's Report for all subsequent proceedings under and pursuant to the aforesaid Resolution and that July 21, 2009, at 7:00 p.m. in the Council Chambers, Dublin Civic Center, 100 Civic Plaza, Dublin, California, was appointed as the time and place for a hearing by the Council on the question of the levy of the proposed assessment, notice of which hearing was mailed, published and posted in accordance with Government Code Section 54954.6; and WHEREAS, at the appointed time and place, said hearings were held, and all persons interested desiring to be heard were given an opportunity to be heard, and all matters pertaining to said levy were heard and considered by this Council, and this Council thereby acquired jurisdiction to order said levy and confirmation of diagram and assessment prepared by and made a part of the report of said Engineer to pay the cost and expenses thereof; NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Dublin does hereby approve that: (a) The property owners owning more than fifty percent of the area of assessable land within the District had not, at the conclusion of said hearing, filed written protests against the said proposed levy, or against the Engineer's Estimate of costs and expenses, or against the maps and description, or against the diagram or the assessment to pay for the costs and expenses thereof; (b) The public interest, convenience, and necessity require that said levy be made; (c) The District benefited by said improvements and to be assessed to pay the costs and expenses thereof, and the exterior boundaries thereof, are as shown by a map thereof filed in the office of the City Clerk, which map is made a part hereof by reference thereto. 1 ATTACHMENT s. ~u" PASSED, APPROVED AND ADOPTED this 21st day of July, 2009, by the following vote: AYES: NOES: ABSENT: ABSTAINING: ATTEST: City Clerk G:~ASSESSMENT DISTRICTS~Public Heazing 2009~Resolevy 83-2.doc Mayor 2 .~1 ~. CITY OF DUBLIN "' ry: ~ City of Dublin Landscaping and Lighting District 1983-2 Engineer's ~~nnual Levy Report Fiscal Year 2009/2010 LANDSCAPING AND LIGHTING DISTRICT NO. 1983-2 (Tract 4719) ENGINEER'S ANNUAL LEVY REPORT FISCAL YEAR 2009/2010 INTENT MEETING: June 2, 2009 PUBLIC HEARING: July 21, 2009 ~f ~~~~~ Financial Services Corporate Office: 27368 Via Industria Suite 110 Temecula, C,~ 92590 Tel: (951) 587-3500 Tel: (800) 755-6864 Fax: (951) 587-3510 Office Locations: Lancaster, C.~ Oakland, C.~ Orlando, FL www.willdan. c om /financial Phoenix, .~Z Sacramento, Cl~ lY~illdan Financial Services ATTACHMENT 4• r_.t ,." a Ciry of Dublin Landscaping and Lighting District 1983-2 Engineer's annual Levy Report Fiscal Yeax 2009/2010 ENGINEER'S REPORT AFFIDAVIT Landscaping and Lighting District No. 1983-2 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 fines and dimensions of parcels within the District. The undersigned respectfully submits the enclosed Report as directed by the City Council. Dated this O ~'/ day of , 2009. On Behalf of the City of Dublin By Melissa A. Orton Public Works Director City of Dublin I~illdan Financial Serrricer page r ~, ~ ,..,. 5.... \. ~.% City of Dublin Landscaping and Lighting District 1983-2 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 ............................ ..8 A. DISTRICT ............................................................................................................................... 8 B. IMPROVEMENTS .................................................................................................................... 8 III. METHOD OF APPORTIONMENT ................................................................................8 A. BACKGROUND ........................................................................................................................8 B. BENEFIT ANALYSIS ............................................................................................................... 9 C. ASSESSMENT METHODOLOGY ............................................................................................. 10 D. INFLATIONARY FACTOR APPLIED TO MAXIMUM RATE ....................................................... 10 IV. DISTRICT BUDGET ....................................................................................................... 11 A. DESCRIPTION OF BUDGET ITEMS ........................................................................................ 11 B. DISTRICT BUDGET ................................................................................................................ 15 APPENDIX A -DISTRICT BOUNDARY MAP ................................................................... 16 APPENDIX B - 2009/2010 ASSESSMENT ROLL ................................................................ 17 1Villdan Financial Services Page City of Dublin Landscaping and Lighting District 1983-2 Engineer's .lnnual Levy Report Fiscal Year 2009/2010 I. II. OVERVIEW A. Introduction The Ciry of Dublin ("City") annually levies and collects special assessments in order to maintain the improvements within the Landscaping and Lighting District No. 1983-2 ("District"). The District was originally formed in 1983 and is annually levied pursuant to the Landscape and Lighting Act of 1972, Part 2 of Division 15 of the California Streets and Highavays 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 Ciry 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 Ciry 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 avith 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 J City of Dublin Landscaping and Lighting District 1983-2 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 City 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 15 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 Ciry Council are prepared in accordance with the 1972 Act and shall be in compliance with the provisions of the California Constitution Article XIIID ("Article XIIID"). On November 5, 1996, California voters approved the Right to Vote on Taxes Act (Proposition 218) by a margin of 56.5% to 43.5%. The provisions of Proposition 218 became amendments to the California Constitutional Articles XIIIC and XIIID, can be summarized in four general areas: 1) Strengthens the general and special tax provisions of Proposition 13 and Proposition 62. 2) Extends the initiative process to all local taxes, assessments, fees, and charges. 3) Adds substantive and procedural requirements to assessments. 4) Adds substantive and procedural requirements to property-related fees and charges. Pursuant to Article XIIID Section 4, all property related assessments must comply with certain substantive and procedural requirements unless they meet certain exemptions listed in Article XIIID Section V. Willclan Financial SerUice.r Page ~,.+ CitS~ of Dublin Landscaping and bighting District 1983-2 Engineer's ~~nnual 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. The assessments are imposed to finance capital costs or maintenance and operation expenses for public streets (and all improvements within the street right of way including landscaping). Based on these exempt criteria, the City has determined that the assessments are exempt from the substantive and procedural requirements of Article XIIID Section 4. In 2003/2004, the Ciry conducted a public hearing that included a mailed ballot to all of the property owners in this District proposing an increased assessment in order to maintain and replace certain landscaping improvements. In addition to a 10% increase in assessment rates, the proposed Engineer's Report also included an escalation clause for succeeding years that allows the maintenance cost to increase according to the Consumer Price Index and the utility cost to increase according to the actual cost of utilities. At the conclusion of the public hearing, there was no majority protest based on the assessment-weighted ballots received, and the increased assessments were approved by the Ciry Council. This Report includes the approved assessment rates and an inflationary factor to account for increased cost of living and actual utility cost increases. 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: Willdan Financial Services Page 6 ~~~ City of Dublin Landscaping and Lighting District 1983-2 Engineer's .annual Levy Report Fiscal Year 2009/2010 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; 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 tritninings, 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. Willdan Financial Services Page '' ~~J 1 f ~`~ ~ ~. City of Dublin Landscaping and Lighting District 1983-2 Engineer's Annual Levy Report Fiscal Year 2009/2010 III. DESCRIPTION OF THE DISTRICT AND IMPROVEMENTS A. District In 1983, the City of Dublin formed the District for the purpose of maintaining street landscaping within Tract 4719. The District originally included Stagecoach Park and Stagecoach Road north of the Ciry Limit, but now includes only roadway landscaping along Stagecoach Road and on the "interior slopes" (Coral Way and Agate Way) within the Dublin Hills Estates development. The maintenance cost for Stagecoach Park, as well as the undeveloped Dougherty Hills Park, is paid by the City through the Park Maintenance Operating Budget and is not a part of this Assessment District. 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 maintenance of landscaping and irrigation within the road right-of--way and within a public easement along Stagecoach Road between the limits of Amador Valley Boulevard and the northerly City Limit. Further, the scope of work shall include the maintenance of the slopes and landscaping and irrigation of the slopes within a public easement for those slope areas to the rear of Lots 80 through 86 and 37 through 48, all within Tract 4719. 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 Sennce.r Page R - .1 -~ City of Dublin Landscaping and Lighting District 1983-2 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 1972 Act All the assessed parcels receive direct and special benefits from the improvements and activities to be funded through the District assessments. The improvements include all necessary activities, services, operation, administration, and maintenance required to keep the improvements in satisfactory condition. Special Benefit The method of apportionment (method of assessment) established herein is based on the premise that each assessed parcel within the District receives special benefits from the improvements and the desirability of those properties enhanced by the presence of well- maintained landscaping in close proximity to those properties. The special benefits associated with landscape improvements are specifically: 1) Enhanced desirability of properties through association with the improvements. 2) Improved aesthetic appeal of properties providing a positive representation of the area and properties. 3) Enhanced adaptation of the urban environment within the natural environment from adequate green space and landscaping. 4) Environmental enhancement through improved erosion resistance, dust and debris control, and fire prevention. 5) Increased sense of pride in ownership of property within the District resulting from well-maintained improvements associated with the properties. 6) Enhanced quality of life through well-maintained green space and landscaped areas. 7) Reduced criminal activity and property-related crimes (especially vandalism) against properties in the District through well-maintained surroundings and amenities including abatement of graffiti. 8) Enhanced environmental quality of the parcels by moderating temperatures, providing oxygenation and attenuating noise. The preceding special benefits contribute to the 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. Willrlan Financial Seruicer Page 9 Ciry of Dublin Landscaping and Lighting District 1983-2 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 deternuned 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 assessment spread for this District shall be calculated as follows: Sixty-one and six tenths percent (61.6%) spread equally among the 150 single-family homes of Dublin Hills Estates; thirty-eight and four tenths percent (38.4%) spread equally among the 553 apartments of Amador Lakes Apartments. Lots 152 and 153, being park and open space, shall have a zero assessment. Lots 154 and 155, being public agency owned, shall have a zero assessment. D. 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 and actual utility costs. This assessment adjustment formula was approved by the Ciry Council pursuant to a mailed ballot and public hearing referenced in Section I. B. The maximum assessment amount allowed for each fiscal year shall be increased in an amount equal to the annual percentage increase of the San Francisco-Oakland-San Jose Area Consumer Price Index fox "All Urban Wage Earners and Clerical Workers" of ("Index"), plus any actual increase in the cost of utilities (power and water). Each fiscal year the City shall identify the change in the Index for April to April of the preceding year. Should the Bureau of Labor Statistics revise such index or discontinue the preparation of such index, the City shall use the revised index or comparable system as approved by the Ciry Council for determining fluctuations in the cost of living. Willclan Financial Services Page 1 F1 '_. a`.. City of Dublin Landscaping and Lighting District 1983-2 Engineer's .Annual Levy Report Fiscal Year 2009/2010 In the event that the Ciry 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. Utility costs for this year are anticipated to increase at the same rate as that of the Index. The estimated percentage difference for the Index from April 2008 to April 2009 was 0.309%. Therefore the maximum assessment rates will increase to $283.73 for single- family residential parcels and $47.97 for multi-family residential units within the District. IV. DISTRICT BUDGET A. Description of Budget Items The following describes the services and costs that are funded through the District, shown in the budget. DIRECT COSTS: Maintenance Tree -The cost of installation and maintenance of trees and plantings along the 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. Willdan Financial Seruice,r Page ~ i ,-, ~- ,. .-~ ~ ~ - City of Dublin Landscaping and Lighting District 1983-2 Engineer's Annual Levy Report Fiscal Year 2009/2010 County per Parcel Fee -The cost to the District for the County to collect assessments of 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, which shall not exceed approximately 50% of the fiscal year costs. 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 Ciry 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 tvpically 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. TVilldan Financial Servicer Page 1L Ciry of Dublin Landscaping and Lighting District 1983-2 Engineer's .annual Levy Report Fiscal Year 2009/2010 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 axe 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 Ciry 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. 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. 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 Ciry 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. Balance to Levy for SFR -The total assessment to single-family property owners in the Dublin Hills Estates development. U/illdan Financial Servicer page '} ".y ~.fi... _ µ`"} City of Dublin Landscaping and Lighting District 1983-2 Engineer's Annual Levy Report Fiscal Year 2009/2010 Balance to Levy for MFR -The total assessment to property owners of condominium or apartment units in the Amador Lakes Apartments development. Maximum Levy per SFR (Prior Fiscal Year) -This is the maximum rate allowable in fiscal year 2009/2010 to assess single-family property owners within the District. Maximum Levy per MFR (Prior Fiscal Year) -This is the maximum rate allowable in fiscal year 2009/2010 to assess property owners of a mull-family residential unit within the District. Maximum Levy per SFR (Current Fiscal Year) -This is the maximum rate allowable per SFR parcel to assess property owners within the District, in accordance with Proposition 218, adjusted for inflation as described in the Method of Apportionment. Maximum Levy per MFR (Current Fiscal Year) -This is the maximum rate allowable per MFR unit to assess property owners within the District, in accordance with Proposition 218, adjusted for inflation as described in the Method of Apportionment. Inflationary Factor -Annual percentage increase in the San Francisco-Oakland-San Jose Area Consumer Price Index for "All Urban Wage Earners and Clerical Workers" applies to all cost except water and electricity, plus any additional increase in the utility cost of water and electricity. Each fiscal year the City shall identify the change in the CPI Index for April to April of the preceding year. Will~fan Financial Services page /~ City of Dublin Landscaping and Lighting District 1983-2 Engineer's annual Levy Report Fiscal Year 2009/2010 B. District Budget .:~~ ._~ .. N.' ,:..... 2009/10 Budget Worksheet Landscaping and Lighting District No. 1983-2 Fund Number 711 ~ • Maintenance-Tree $3,628.00 Maintenance-Landscape 45,978.00 Utilities Water 16,122.00 Utilities Electricity 855.00 Miscellaneous Expenses 0.00 TOTAL DIRECT $66,583.00 ~~ • • District Administration $2,705.00 Public Works Administration $885.00 County per Parcel Fee 1,174.36 TOTAL ADMIN $4,764.36 • • ~ ~ • TOTAL DIRECT AND ADMIN COSTS $72,156.36 Reserve Collection/(Transfer) (2,267.48) Capital Improvement Fund Collection/(Transfer) 0.00 General Fund Loans Repayment/(Advances) 0.00 Other Revenues/General Fund (Contributions) 0.00 TOTAL ADJUSTMENTS ($2,267.48) Balance to Levy (Budgeted) $69,079.88 Total Revenue at Maximum Rate $69,086.28 Variance above/(below) Maximum Revenue ($6.40) Applied Charge 69,079.88 Total Parcels 709 Total Parcels Levied 703 Total SFR Count t5o Total MFR Count 553 Balance to Levy for SFR (61.61 % of Total Applied Levy) $42,558.00 Applied Levy per SFR $263.72 Balance to Levy for MFR (38.39% of Total Applied Levy) $26,521.88 Applied Levy per MFR $47.96 Maximum Levy per SFR (Prior Fiscal Year) $282.86 Maximum Levy per MFR (Prior Fiscal Year) $47.82 Maximum Levy per SFR (Current Fiscal Year) $283.73 Maximum Levy per MFR (Current Fiscal Year) $47.97 Inflationary Factor Applied to Maximum Rate 0.309% ~: •• • Beginning Reserve Fund Balance $25,539.00 Reserve Fund Adjustments (2,267.48) Prior/ Penalties/ Public Damage 322.00 Interest 451.00 Antici ated Reserve Balance $2a,o44.52 (Y illtlan Financial Seruice,r Page I5 City of Dublin Landscaping and Lighting District 1983-2 Engineer's annual Levy Report Fiscal Year 2009/2010 APPENDIX A -DISTRICT BOUNDARY MAP Landscape Lighting C?istrict 83-2 - GityofDubin 83-2 «~~~<n~~ Camp Parks RFTA _~ City of Dublin ~~, City of Dublin< Sphere of Influence *g f A i t '~ 5 ~, i ,;§ y~ ~ ~~ a a 2,. ~ # x ~. W, ~ t ~~~4~ *,, ~~ ~ , un ' ~. ~ + `A.. c;, x'° ~q `_ ' YA 1`fi~ ~ t -~ ~ r a^^~ ~, ~- _..~~~ _.. March ~t107 - Willdan Financial Seruicer Page 7 G' 9 t Citv of Dublin Landscaping and Lighting District 1983-2 Engineer's .annual Levy Report Fiscal Yeax 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 property type, 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 I -" ~- RESOLUTION NO. -09 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF DUBLIN ~~~~~~~ APPROVING ENGINEER'S REPORT, CONFIRMING DIAGRAM AND ASSESSMENT, AND ORDERING LEVY OF ASSESSMENT CITY OF DUBLIN LANDSCAPING AND LIGHTING MAINTENANCE ASSESSMENT DISTRICT 86-1 (VILLAGES AT WILLOW CREEK) WHEREAS, by its Resolution No. 15-09, a Resolution Directing Preparation of Annual Report for City of Dublin Landscaping and Lighting Maintenance Assessment District No. 86-1 (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 report was made and filed with the City Clerk and duly considered by this Council and found to be sufficient in every particular, whereupon it was determined that said report should stand as Engineer's Report for all subsequent proceedings under and pursuant to the aforesaid Resolution and that July 21, 2009, at 7:00 p.m. in the Council Chambers, Dublin Civic Center, 100 Civic Plaza, Dublin, California, was appointed as the time and place for a hearing by the Council on the question of the levy of the proposed assessment, notice of which hearing was mailed, published and posted in accordance with Government Code Section 54954.6; and WHEREAS, at the appointed time and place, said hearings were held, and all persons interested desiring to be heard were given an opportunity to be heard, and all matters pertaining to said levy were heard and considered by this Council, and this Council thereby acquired jurisdiction to order said levy and confirmation of diagram and assessment prepared by and made a part of the report of said Engineer to pay the cost and expenses thereof; NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Dublin does hereby approve that: (a) The property owners owning more than fifty percent of the area of assessable land within the District had not, at the conclusion of said hearing, filed written protests against the said proposed levy, or against the Engineer's Estimate of costs and expenses, or against the maps and description, or against the diagram or the assessment to pay for the costs and expenses thereof; (b) The public interest, convenience, and necessity require that said levy be made; (c) The District benefited by said improvements and to be assessed to pay the costs and expenses thereof, and the exterior boundaries thereof, are as shown by a map thereof filed in the office of the City Clerk, which map is made a part hereof by reference thereto. ATTACHMENT s. PASSED, APPROVED AND ADOPTED this 21st day of July, 2009, by the following vote: AYES: NOES: ABSENT: ABSTAINING: ATTEST: City Clerk G:IASSESSMENT DISTRICTSIPublic Hearing 20091Resolevy 86-l.doc Mayor 2 ~_.. ~ _~ City of Dublin Landscaping and Lighting District 1986-1 Engineer's annual Levy Report Fiscal Year 2009/2010 CITY OF DUBLIN LANDSCAPING AND LIGHTING DISTRICT N0.198G-1 (Villages at Willow Creek) ENGINEER'S ANNUAL LEVY REPORT FISCAL YEAR 2009/2010 ~~ 19~ INTENT MEETING: PUBLIC HEARING: Lr ~1~,~ ~~ June 2, 2009 Juiy 21, 2009 C LLA~ Financial Services Corporate Office: 27368 Via Industria Suite 110 Temecula, C.~ 92590 Tel: (951) 587-3500 Tel: (800) 755-6864 Fax: (951) 587-3510 Office Locations: Lancaster, C~~ Oakland, CA Orlando, FL www.willdan. c om /financial Phoenix, .1Z Sacramento, Cl~ ;Memphis, TN Willman Financial Servicer Pnae 1 ATTACHMENT tu..l~ 1_.'= - Ciry of Dublin Landscaping and Lighting District 1986-1 Engineer's annual Levy Report Fiscal Year 2009/2010 ENGINEER'S REPORT AFFIDAVIT Landscaping and Lighting District No. 1986-1 Pursuant to the Landscaping and Lighting Act of 1972 City of Dublin Alameda County, State of California This Report describes the District and services therein including the improvements, budgets, parcels and assessments to be levied for Fiscal Year 2009/2010 as they existed at the time of the passage of the Resolution of Intention. Reference is hereby made to the Alameda County Assessor's maps for a detailed description of the lines and dimensions of parcels within the District. The undersigned respectfully submits the enclosed Report as directed by the City Council. Dated this y --' day of , 2009. On Behalf of the City of Dublin By: Melissa A. Morton Public Works Director Ciry of Dublin Willdan Financial Services page t,~. ~ ~..>, ;, City of Dublin Landscaping and Lighting District 1986-1 Engineer's :annual Levy Report Fiscal Yeax 2009/2010 TABLE OF CONTENTS I. OVERVIEW .......................................................................................................................4 A. INTRODUCTION .................................................................................................................... 4 B. APPLICABLE LEGISLATION .................................................................................................... 5 II. DESCRIPTION OF THE DISTRICT AND IMPROVEMENTS ..................................8 A. DISTRICT ............................................................................................................................... 8 B. IMPROVEMENTS .................................................................................................................... 8 III. METHOD OF APPORTIONMENT ................................................................................9 A. BACKGROUND ........................................................................................................................9 B. BENEFIT ANALYSIS ................................................................................................................ 9 C. ASSESSMENT METHODOLOGY .............................................................................................11 D. LAND USE CLASSIFICATIONS ...............................................................................................11 E. INFLATIONARY FACTOR APPLIED TO MAXIMUM RATE .......................................................12 IV. DISTRICT BUDGET .......................................................................................................13 A. DESCRIPTION OF BUDGET ITEMS ........................................................................................13 B. DISTRICT BUDGET ...............................................................................................................17 APPENDIX A -DISTRICT BOUNDARY MAP ...................................................................18 APPENDIX B - 2009/2010 ASSESSMENT ROLL ................................................................19 Willdan Financial Services Page 3 t._-' CitS~ of Dublin Landscaping and Lighting District 1986-1 Engineer's .annual Levy Report Fiscal Year 2009/2010 I. OVERVIEW A. Introduction The Ciry of Dublin ("City") annually levies and collects special assessments in order to maintain the improvements within the Landscaping and Lighting District No. 1986-1 ("District"). The District was originally formed in 1986 and is annually levied pursuant to the Landscape and Lighting Act of 1972, Part 2 of Division 15 of the California Streets and Highways Code ("1972 Act"). A diagram of the boundaries of the District can be found within Appendix A of this document. This Engineer's Annual Levy Report ("Report") has been prepared in accordance with the provisions of Chapter 3, Section 22622 of the 1972 Act. This Report describes the District, the improvements therein, any annexations or other modifications to the District including any substantial changes to the improvements, the method of apportionment, the boundaries of the District, and financial information including the district budgets and proposed annual assessments for fiscal year 2009/2010. The proposed assessments are based on the historic and estimated costs to maintain the improvements that provide a special benefit to properties within the District. The costs of improvements and the annual levy including all expenditures, deficits, surpluses, revenues, and reserves are assessed to each parcel within the District proportionate to the parcel's special benefits. For the purposes of this Report, the word "parcel" refers to an individual property assigned its own Assessment Number by the County of Alameda Assessor's Office. The County of Alameda Auditor/Controller uses Assessment Numbers and specific Fund Numbers to identify properties assessed for special district benefit assessments on the tax roll. Pursuant to Chapter 3, beginning with Section 22620 of the 1972 Act, the City Council shall conduct a noticed annual public hearing to consider all public comments and written protests regarding the District. Following the annual public hearing and review of the Engineer's Annual Levy Report, the City Council may order amendments to the Report or confirm the Report as submitted. Following final approval of the Report and confirmation of the assessments contained therein, the Ciry 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. lY/illrlan Financial Services page =} t , City of Dublin Landscaping and Lighting District 1986-1 Engineer's .lnnual 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 City 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 15 of the California Streets and Highzvays 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. Pursuant to Article XIIID Section 4, all property related assessments must comply with certain substantive and procedural requirements unless they meet certain exemptions listed in Article XIIID Section V. Wiltclan Financial Seruicer Page :i ~~, .. City of Dublin Landscaping and Lighting District 1986-1 Engineer's .annual Levy Report Fiscal Year 2009/2010 The assessments contained in this Report were imposed in accordance with voter approval pursuant to the establishment of the District and the assessments are imposed to finance capital costs or maintenance and operation expenses for public streets (and all improvements within the street right of way including landscaping). Based on these exempt criteria, the City has determined that the assessments are exempt from the substantive and procedural requirements of Article XIIID Section 4. In fiscal year 2001/2002, the assessment in this District was increased by 54%, as the reserve funds had become depleted and could no longer be used to offset utility and maintenance cost increases. Property owners in compliance with Proposition 218 approved the rate increase. The property owners also approved an escalation clause for future years that allows the assessment to increase according to the annual percentage change of the Consumer Price Index and the utility cost to increase according to the actual cost of utilities. Any proposed assessment that exceeds the adjusted maximum assessment rate is considered an increased assessment. Pursuant to the provisions of the XIIID, all new or increased assessments (the incremental increase) are subject to both the substantive and procedural requirements of Article XIIID Section 4, including a property owner protest proceeding. Provisions of the 1972 Act (Improvements and Services) The Method of Apportionment described for the District Report utilizes commonly accepted assessment-engineering practices and have been established pursuant to the 1972 Act and the provisions of the Article XIIID. As generally defined by the 1972 Act, the improvements and the associated assessments for each District may include one or any combination of the following: 1) The installation or planting of landscaping. 2) The installation or construction of statuary, fountains, and other ornamental structures and facilities. 3) The installation or construction of public lighting facilities, including, but not limited to streetlights and traffic signals. 4) The installation or construction of any facilities which are appurtenant to any of the foregoing or which are necessary or convenient for the maintenance or servicing thereof; including but not limited to, grading, removal of debris, the installation or construction of curbs, gutters, walls, sidewalks, or paving, or water, irrigation, drainage, or electrical facilities. 5) The installation of park or recreational improvements including, but not limited to the following: a. Land preparation, such as grading, leveling, cutting and filling, sod, landscaping, irrigation systems, sidewalks, and drainage. b. Lights, playground equipment, play courts and public restrooms. lY/illdan Financial Seruicer Page U ~.,_: , , ~. Ciry of Dublin Landscaping and Lighting District 1986-1 Engineer's .annual Levy Report Fiscal Year 2009/2010 6) The maintenance or servicing, or both, of any of the foregoing including the furnishing of services and materials for the ordinary and usual maintenance, operation, and servicing of any improvement, including, but not limited to: a. Repair, removal, or replacement of all or any part of any improvements; b. Grading, clearing, removal of debris, the installation, repair or construction of curbs, gutters, walls, sidewalks, or paving, or water, irrigation, drainage, or electrical facilities; c. Providing for the life, growth, health, and beauty of landscaping, including cultivation, irrigation, t~mm;ng, 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, f. Costs associated with any elections held for the approval of a new or increased assessment. Willdan Financial Seruice.r Page ~~;... City of Dublin Landscaping and Lighting District 1986-1 Engineer's Annual Levy Report Fiscal Year 2009/2010 II. DESCRIPTION OF THE DISTRICT AND IMPROVEMENTS A. District The District was formed to fund the maintenance of landscaping, including fencing and soundwalls, along the west side of Dougherty Road from Amador Valley Boulevard to the northerly City Limit, along Amador Valley Boulevard from Dougherty Road to Wildwood Road, along Wildwood Road and Fall Creek Road, and certain landscaped areas within the Ridgecreek single-family home development. Landscaping within the condominium and apartment developments is the responsibility of the homeowners' association or property owner for those individual developments. A Diagram showing the exterior boundaries of the District is provided in this Report at Appendix A. Parcel identification, the lines and dimensions of each lot, parcel and subdivision of land within the District, are inclusive of the parcels as shown on the Alameda County Assessor's Parcel Maps as they existed at the time of the passage of the Resolution of Intention, and shall include subsequent subdivisions, lot line adjustments or parcel changes therein. Reference is hereby made to the Alameda County Assessor's maps for a detailed description of the lines and dimensions of each lot and parcel of land within the District B. Improvements The Improvements for the District shall include the maintenance and servicing for the following: 1) The median and roadside landscaping along the north side of Willow Creek Drive. 2) Roadside landscaping along Shady Cree Drive within Lots 1, 2, 3, 4, 5, 6, 15, 16, 37, 38, and south of Lot 145, all within Tract 5511. 3) Roadside landscaping, wall, fence, and pathway improvements along the west side if Dougherty Road, between Amador Valley Boulevard and the northerly City Limit line, and along the north side of Amador Valley Boulevard, between Dougherty Road and Wildwood Road. 4) Roadside landscaping, fence, and pathway improvements on the west side of Wildwood Road. 5) Roadside landscaping, fence, wall, and pathway improvements on the west side of Dougherty Road and the south side of Amador Valley Boulevard, adjacent to Lot 150. 6) Roadside landscaping, fence, and pathway improvements on the west and north sides of Fall Creek Road. Willdan Financial Servicer Page b .. -. ti _.. ~ Z... ., i .F City of Dublin Landscaping and Lighting District 1986-1 Engineer's l~nnual Levy Report Fiscal Year 2009/2010 7) Roadside landscaping and emergency access surfacing at the north end of Crossridge Road within the street right-of--way. III. METHOD OF APPORTIONMENT A. Background Pursuant to the 1972 Act, the costs of the District may be apportioned by any formula or method that fairly distributes the net amount to be assessed, among all assessable parcels in proportion to the estimated benefits to be received by each such parcel from the improvements. The benefit formula used should reflect the composition of the parcels, and the improvements and services provided, to fairly proportion the costs based on special benefit to each parcel. B. Benefit Analysis Each of the proposed improvements, the associated costs and assessments have been carefully reviewed, identified and allocated based on special benefit pursuant to the provisions of the Article XIIID. All the assessed parcels receive direct and special benefits from the improvements and activities to be funded through the District assessments. The improvements include all necessary activities, services, operation, administration, and maintenance required to keep the improvements in satisfactory condition. Special Benefit The method of apportionment (method of assessment) established herein is based on the premise that each assessed parcel within the District receives special benefits from the improvements and the desirability of those properties enhanced by the presence of well- maintained landscaping in close proximity to those properties. The special benefits associated with landscape improvements are specifically: 1) Enhanced desirability of properties through association with the improvements. 2) Improved aesthetic appeal of properties providing a positive representation of the area and properties. 3) Enhanced adaptation of the urban environment within the natural environment from adequate green space and landscaping. 4) Environmental enhancement through improved erosion resistance, dust and debris control, and fire prevention. 5) Increased sense of pride in ownership of property within the District resulting from well-maintained improvements associated with the properties. Willdan Financial Seruicer Page 9 City of Dublin Landscaping and Lighting District 1986-1 Engineer's .annual Levy Report Fiscal Year 2009/2010 6) Enhanced quality of life through well-maintained green space and landscaped areas. 7) Reduced criminal activity and property-related crimes (especially vandalism} against properties in the District through well-maintained surroundings and amenities including abatement of graffiti. 8) Enhanced environmental quality of the parcels by moderating temperatures, providing oxygenation and attenuating noise. The preceding special benefits contribute to the aesthetic value and desirability of each of the assessed parcels within the District and thereby provide a special enhancement of the properties. Furthermore, it has been determined that the lack of funding to properly service and maintain the District improvements would have a negative impact on the properties within the District. General Benefit In reviewing each of the District improvements, the proximity of those improvements to both properties within the District and those outside the District as well as the reasons for installing and constructing such improvements, it is evident that the improvements are solely the result of developing properties within the District and the ongoing maintenance and operation of these improvements will directly effect the properties within the District. Although the improvements include public areas, easements, right-of--ways and other amenities available or visible to the public at large, the construction and installation of these improvements were only necessary for the development of properties within the District and were not required nor necessarily desired by any properties or developments outside the District boundary and any public access or use of the improvements by others is incidental. Therefore, it has been determined that the improvements and the ongoing maintenance, servicing and operation of those improvements provide no measurable general benefit to properties outside the District or to the public at large, but clearly provide distinct and special benefits to properties within the District. Willdan Financial Sewicer Page l i) ?. ' ~ ;, City of Dublin Landscaping and Lighting District 1986-1 Engineer's ~~nnual Levy Report Fiscal Year 2009/2010 C. Assessment Methodology Each parcel is assigned a factor rate known as an Equivalent Dwelling Unit (EDU) to identify the parcel's proportionate special benefit from the improvements. Each parcel's EDU is calculated based on the parcel's land use. All single-family residential properties are assigned an EDU of 1.00, and all other property types are assigned an EDU proportionate to the special benefits they receive as compared to this single-family residential property. The total EDUs is divided into the total amount to be assessed (Balance to Levy) to establish the Levy per EDU (Rate). This Rate is then multiplied by the parcel's individual EDU to establish the parcel's levy amount. The following table shows the EDU factors for each property type in the District Property Type EDU Factor Basis Single-Family Residential (SFR) 1.00 Parcel Multi-Family Residential (NIFR) 0.50 Unit Commercial 4.00 Parcel Exempt, Common Open Space, Public Land 0.00 Parcel The following formulas are used to calculate each property's assessment: Total Balance to Levy/ Total EDUs =Levy per EDU (Rate) ParcelEDUxLevyperEDU=Parcel LevyAmout~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. D. Land Use Classifications Every parcel within the District is assigned a land use classification based on available parcel information obtained from the Alameda County Assessor's Office and City records. To assess benefits equitably, it is necessary to relate the different type of parcel improvements to each other. The Equivalent Dwelling Unit method of assessment apportionment uses the single-family home site as the basic unit of assessment. Asingle- family home site equals one Equivalent Dwelling Unit (EDU). Every other land use is converted to EDU's based on an assessment formula that equates the property's specific development status, type of development (land use), and size of the property, as compared to asingle-family home site. Willdan Financial Services Page 7 1 Ciry of Dublin Landscaping and Lighting District 1986-1 Engineer's :annual Levy Report Fiscal Yeax 2009/2010 The EDU method of apportioning benefit is typically seen as the most appropriate and equitable assessment methodology for districts formed under the 1972 Act, as the benefit to each parcel from the improvements are apportioned as a function of land use type, size and development. Single-Family Residential (SFR) -This land use identifies properties that are developed for single-family residential use and are assigned a factor of 1.00 EDU per parcel. This is the base value that all other land use types are compared and weighted against (i.e. Equivalent Dwelling Unit EDU). Multi-Family Residential -This land use identifies properties that are developed for multi-family use and are assigned a factor of 0.50 EDU per unit. Commercial -This land use identifies properties that are classified for commercial use and are assigned a factor of 4.00 EDU per parcel/lot. Common Open Space, Cemeteries & Other Exempt Property -This land use identifies properties that are exempt from assessment and are assigned 0.00 EDU. E. Inflationary Factor Applied to Maximum Rate The District assessments include a formula for increasing assessments for each future fiscal year to offset increases in costs due to inflation. This assessment adjustment formula was approved by the City Council pursuant to a mailed ballot and public hearing referenced in Section I. B. The maximum assessment amount allowed for each fiscal year shall be increased in an amount equal to the annual percentage increase of the Local Consumer Price Index for "All Urban Wage Earners and Clerical Workers" of the San Francisco-Oakland-San Jose Area ("Index"), plus any actual increase in the cost of utilities (power and water). Each fiscal year the Ciry 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. IY~illdan Financic~lSeruice.r Page 1 "' ^.. ~: City of Dublin Landscaping and Lighting District 1986-1 Engineer's .annual Levy Report Fiscal Year 2009/2010 Utility costs for this year are anticipated to increase at the same rate as that of the Index. The estimated percentage difference for the Index from April 2008 to April 2009 was 0.309%. Therefore, the maximum assessment rate per EDU allowed for fiscal year 2009/2010 has been adjusted from $155.39 to $155.87. The assessment per EDU for the current fiscal year is proposed to be $155.86, an increase of $0.48 over the applied rate from prior fiscal year 2008/2009. IV. DISTRICT BUDGET A. Description of Budget Items The following describes the services and costs that are funded through the District, shown in the budget. DIRECT COSTS: Maintenance Tree -The cost of installation and maintenance of trees and plantings along the roadside frontages and pathways within the District Maintenance Landscape -The cost of maintenance and repair of the landscaping and open space areas within the District. Utilities Water -The cost of furnishing water for maintenance of landscape and irrigation systems within the District. Utilities Electricity -The cost of electricity for maintenance of landscape and powering of irrigation systems within the District. Miscellaneous Expenses -The costs that cannot easily be categorized into any of the other Direct Costs defined above. ADMINISTRATIVE COSTS: District Administration, Consulting -The costs of contracting with professionals to provide services specific to the levy administration, including preparation of the Engineer's Report, resolutions, and levy submittal to the County. These fees can also include any additional administrative, legal, or engineering services specific to the District such as the cost to prepare and mail notices of the public meeting and hearing. County per Parcel Fee -The cost to the District for the County to collect assessments on the property tax bills. Willclan Financial Senrice.r Pale 13 "~~ City of Dublin Landscaping and Lighting District 1986-1 Engineer's .lnnual 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 Ciry 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 2vith 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 Seruice.r Pagel 4 ~~_ ..~ _. City of Dublin Landscaping and Lighting District 1986-1 Engineer's annual Levy Report Fiscal Year 2009/2010 A loan for the current fiscal year (Advance) is shown as a negative number. If the District is expected to incur significant expenditures in the current fiscal year for special services or capital improvements (upgrades or refurbishing of the improvements) and the proposed assessment revenues (annual assessments) and/or available Reserve Funds are not sufficient to cover the expenditures, the City may advance funds to the District as a temporary loan to meet the proposed expenditures. Generally, all available Reserve Funds must be exhausted before a temporary loan is advanced to the District and any funds temporarily loaned in excess of the available Reserve Funds will be reflected as a negative Ending Reserve Fund Balance. This negative Reserve Fund Balance will be repaid and replenished through future assessment revenues. Delinquency Contingency -This is the estimated amount designated for delinquent property tax payments that the County is unable to collect in the 2009/2010 fiscal year. Other Revenue/General Fund (Contributions) -This item includes additional funds designated for the District that are not annual assessments. These funds are added to the District account to reduce assessments, and may be from non-District or District sources including Ciry General Fund Contributions and/or interest earnings. Any funds indicated on this line will be shown as a negative number indicating a reduction in the amount to be levied and represent funds that do not have to be repaid. Balance to Levy -This is the total amount to be collected for the current fiscal year through the annual assessments (for special benefits). The Balance to Levy represents the sum of Total Direct and Administration Costs, Reserve Fund Contributions or Transfers, Contributions from Other Revenue Source, and the Contribution Replenishment. Only those costs related to the improvements identified as special benefits are levied and collected on the tax roll. Total Parcels -The total number of parcels within the boundaries of District, including all levied and exempt parcels. Total Parcels Levied -The total number of parcels within the District that will receive the special benefits during the current fiscal year. Total EDUs -The total Equivalent Dwelling Units within the District applied to the parcels described above. Applied 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 (Prior Fiscal Year) -This is the maximum rate per EDU allowed within the District for prior fiscal year 2008/2009, in accordance with Proposition 218, adjusted for inflation as described in the Method of Apportionment. Willdan Financial Services Pagel City of Dublin Landscaping and Lighting District 1986-1 Engineer's annual Levy Report Fiscal Year 2009/2010 Maximum Levy per EDU (Current Fiscal Year) -This is the maximum rate per EDU allowed within the District, in accordance with Proposition 218, adjusted for inflation as described in the Method of Apportionment. Inflationary Factor -Annual percentage increase in the San Francisco-Oakland-San Jose Area Consumer Price Index for "All Urban Wage Earners and Clerical Workers," applies to all cost except water and electricity, plus any additional increase in the utility cost of water and electricity. Each fiscal year the City shall identify the change in the Index for April to April of the preceding year. Willdan Financial Servicer Page 1 Ei Ciry of Dublin Landscaping and Lighting District 1986-1 Engineer's Annual Levy Report Fiscal Year 2009/2010 B. District Budget ... 2009/10 Budget Worksheet Landscaping and Lighting District No. 1986-1 Fund Number 713 ~- • ~- • Maintenance -Tree $14,903.00 Maintenance -Landscape 58,383.00 Utilities Water 27,609.00 Utilities Electricity 1,595.00 Miscellaneous Expenses 0.00 Sub-Total Direct Costs 5102,490.00 TOTAL DIRECT 5702,490.00 •~ • District Administration $2,705.00 Public Works Administration $1,299.00 County per Parcel Fee 1,726.09 TOTAL ADMIN 55,730.09 • • ~ ~ • TOTAL DIRECT AND ADMIN COSTS 5108,220.09 Reserve Collection/(Transfer) (7,192.99) Capital Improvement Fund Collection/(Transfer) 0.00 General Fund Loans Repayment/(Advances) 0.00 Delinquency Contingency 507.67 Other Revenues/General Fund (Contributions) 0.00 TOTAL ADJUSTMENTS (56,685.32) Balance to Levy (Budgeted) 5101,534.78 Total Revenue at Maximum Rate 5101,548.82 Variance abovel(below) Maximum Revenue (514.04) Applied Charge 5101,534.78 Total Parcels 1o1s Total Parcels Levied 948 Total Equivalent Benefit Units 651.50 Proposed Levy per Benefit Unit 1ss.85 Applied Levy per Benefit Unit 5155.86 Maximum Levy per Benefit Unit (Prior Fscal Year) $155.39 Maximum Levy per Benefit Unit (Current Fscal Year) $155.87 Inflationary Factor Appl"ied to Maximum Rate 0.309% •- • Beginning Reserve Fund Balance $62,873.00 Reserve Fund Adjustments (7,192.99) Prior/ PenaRies/Public Damage 576.00 Interest 1,115.00 Antidpated Reserve Balance 557,371.01 Willdan Financial Services Page 17 i ., APPENDIX A -DISTRICT BOUNDARY MAP City of Dublin Landscaping and Lighting District 1986-1 Engineer's .annual Levy Report Fiscal Year 2009/2010 LandSCape Lighting District 86-1A City ofDubtin ~r- ~,a _ .._ C~tt~g~ Farks RFTA ~~ City of L'iubPin, S;here of In#iuonco ~` ~ o '° ~ ~ '~ ~ r~` .a._F ._ '.86_14 .. ~ ;. c ~' . ,~„ } ;~ ,. ,.:. F 1 0 ', ~`~ ti ~ ~ .w..,m.~ r c_.. aw ' ~ ~,_ _. ~' ~~ ~ ~ ., ,.. p~ ~' = ~ ~~ .-.~,A, ....~ .. ?sue r~ ~4 .. J '~ ~~•~f 25tl ~Op II,1dfeY T''.-- '_ 's+]90 3,'~'3*J i~~3ri f'i ~~~~ , Willdan Financial Services Page 3 ri CitS~ of Dublin Landscaping and bighting District 1986-1 Engineer's Annual Levy Report Fiscal Year 2009/2010 APPENDIX B - 2009/2010 ASSESSMENT ROLL Parcel identification, for each lot or parcel within the District, shall be the parcel as shown on the Alameda County Assessor's map for the year in which this Report is prepared. A listing of parcels assessed within this District, along with the assigned EDU value and assessment amounts, is included on the following pages. If any parcel submitted for collection is identified by the County Auditor/Controller to be an invalid parcel number for the current fiscal year, a corrected parcel number and/or new parcel numbers will be identified and resubmitted to the County Auditor/Controller. The assessment amount to be levied and collected for the resubmitted parcel or parcels shall be based on the method of apportionment and assessment rate approved in this Report. Therefore, if a single parcel has changed to multiple parcels, the assessment amount applied to each of the new parcels shall be recalculated and applied according to the approved method of apportionment and assessment rate rather than a proportionate share of the original assessment. Non-assessable lots or parcels include areas of public streets and other roadways (typically not assigned an APN by the County); dedicated public easements, open space areas and rights-of--ways including public greenbelts and parkways; utility rights-of--ways; common areas; landlocked parcels, small parcels vacated by the County, bifurcated lots, and any other property that can not be developed or has specific development restrictions. These types of parcels are considered to receive little or no benefit from the improvements and are therefore exempted from assessment. tY/illdan Financial Seruicer Page 19 ~~^ _, ..: RESOLUTION NO. - 09 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF DUBLIN ~~~~~~~ APPROVING ENGINEER'S REPORT, CONFIRMING DIAGRAM AND ASSESSMENT, AND ORDERING LEVY OF ASSESSMENT CITY OF DUBLIN LANDSCAPING MAINTENANCE ASSESSMENT DISTRICT 97-1 (SANTA RITA AREA) WHEREAS, by its Resolution No. 16-09, a Resolution Directing Preparation of Annual Report for City of Dublin Landscaping and Lighting Maintenance Assessment District No. 97-1 (the "District"), this Council designated the Public Works Engineer 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 report was made and filed with the City Clerk and duly considered by this Council and found to be sufficient in every particular, whereupon it was determined that said report should stand as Engineer's Report for all subsequent proceedings under and pursuant to the aforesaid Resolution and that July 21, 2009, at 7:00 p.m. in the Council Chambers, Dublin Civic Center, 100 Civic Plaza., Dublin, California, was appointed as the time and place for a hearing by the Council on the question of the levy of the proposed assessment, notice of which hearing was mailed, published and posted in accordance with Government Code Section 54954.6; and WHEREAS, at the appointed time and place, said hearings were held, and all persons interested desiring to be heard were given an opportunity to be heard, and all matters pertaining to said levy were heard and considered by this Council, and this Council thereby acquired jurisdiction to order said levy and confirmation of diagram and assessment prepared by and made a part of the report of said Engineer to pay the cost and expenses thereof; NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Dublin does hereby approve that: (a) The property owners owning more than fifty percent of the area of assessable land within the District had not, at the conclusion of said hearing, filed written protests against the said proposed levy, or against the Engineer's Estimate of costs and expenses, or against the maps and description, or against the diagram or the assessment to pay for the costs and expenses thereof; (b) The public interest, convenience, and necessity require that said levy be made; (c) The District benefited by said improvements and to be assessed to pay the costs and expenses thereof, and the exterior boundaries thereof, are as shown by a map thereof filed in the office of the City Clerk, which map is made a part hereof by reference thereto. ' ATTACHMENT 9• ~' PASSED, APPROVED AND ADOPTED this 21st day of July, 2009. AYES: NOES: ABSENT: ABSTAINING: ATTEST: City Clerk Mayor G: (ASSESSMENT DISTRICTSIPublic Hearing 20091Resolevy 97-Ldoc '~ CITY OF DUBLIN LANDSCAPE MAINTENANCE ASSESSMENT DISTRICT NO.1997-1 SANTA RITA AREA ENGINEER'S ANNUAL LEVY REPORT FISCAL YEAR 2009/2010 rp ~~ _v Isz INTENT MEETING: June 2, 2009 PUBLIC HEARING: July 21, 2009 Y V ~ ~~V~ Financial Services Corporate Office: 27368 Via Industria Suite 110 Temecula, C.~ 92590 Tel: (951) 587-3500 Tel: (800) 755-~IUNI (6864) Fax: (951) 587-3510 Office Locations: Lancaster, C.~ Phoenix, .~Z Memphis, TN Sacramento, C.~ Oakland, C.-~ Orlando, FL www.willdan. c om /financial ATTACHMENT 8. L.~ ~~ ~ ._ 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 City Council. Dated this ~ day of _ , 2009. On Behalf of the Ciry of Dublin By: Melissa .Morton Public Works Director Ciry of Dublin TABLE OF CONTENTS I. OVERVIEW .......................................................................................................................1 A. INTRODiJCTION .................................................................................................................. .. 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 j ' ~f ~y1 W ,. City of Dublin Landscape Maintenance assessment District 1997-1 Engineer's annual Levy Report Fiscal Year 2009/2010 I. OVERVIEW A. Introduction The Ciry of Dublin ("City") annually levies and collects special assessments in order to maintain the improvements within the 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 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 Ciry Council will by resolution: order the improvements to be made and confirm the levy and collection of assessments pursuant to Chapter 4, Article 1, beginning with Section 22640 of the 1972 Act. The assessment rate and method of apportionment described in this Report as approved or modified by the Ciry Council defines the assessments to be applied to each parcel within the District for fiscal year 2009/2010. Willdan Financial Seruices Page 2 ~%' City of Dublin Landscape l~laintenance 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 City 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 15 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 Ciry 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. Wiltdan Financial Seruice,r Page City 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 Ciry 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 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. Willdarr Financial Services page .q. City of Dublin Landscape l~laintenance 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. 7) 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 Seruice.r 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. fY/illdan Financial Services Page t~ City of Dublin Landscape 1~laintenance 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 Seruicer Page ~' ~~' L:t ~ City of Dublin Landscape 1~laintenance 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. [Y/illdan Financial Senncer page g .n .. ,. Ciry of Dublin Landscape l~faintenance 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 Ciry 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 fox April to April of the preceding year. Should the Bureau of Labor Statistics revise such index or discontinue the preparation of such index, the Ciry shall use the revised index or comparable system as approved by the Ciry Council for determining fluctuations in the cost of living. In the event that the Ciry 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. lYlilldan Fi~rancial Seruicer Page 9 City of Dublin Landscape iVlaintenance Assessment District 1997-1 Engineer's .Annual Levy Report Fiscal Yeax 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 April 2009 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 Services Page 1 t! I ~ City of Dublin Landscape Maintenance .Assessment District 1997-1 Engineer's .Annual Levy Report Fiscal Yeax 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 ~, 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 Servicer Page 1 1 ~~ City of Dublin Landscape Maintenance assessment District 1997-1 Engineer's annual Levy Report Fiscal Yeax 2009/2010 Capital Improvement Fund Collection/(Transfer) -The 1972 Act pursuant to Chafiter 5, beginning Zvith 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. Willrlan Financial Services Page 12 ~~ City of Dublin Landscape Maintenance Assessment District 1997-1 Engineer's annual Lew Report Fiscal Yeax 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. Willtlan Financial Seruice.r Page 13 ~"' ~) 7 City of Dublin Landscape 1\laintenanceAssessment 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 Serrncer Page 1 ~ City of Dublin Landscape Maintenance Assessment District 1997-1 Engineer's Annual Levy Report Fiscal Year 2009/2010 B. District Budget ..° 2008/10 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 ;268,140.00 TOTAL DIRECT ;288,140.00 ~~ • • District Administration $2,705.00 Public Works Administration $2,937.00 County per Parcel Fee $4,419.87 TOTAL ADMIN ;10,061.87 • • - ~ ~ • TOTAL DIRECT AND ADMIN COSTS ;278,201.87 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 (;18,208.09) Balance to Levy (Budgeted) ;259,995.78 Total Revenue at Maximum Rate ;416,817.19 Variance above/(below) Maximum Revenue (;155,821.41) Applied Charge 259,995.78 Total Parcels 977 Total Parcels Levied 975 Total Developed Acreage als.oa Proposed Levy per Acre ;62a.93 Applied Levy per Acre E624.94 Maximum Levy per Acre (Prior Fiscal Year) $962.83 Maximum 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 ;107,913.07 lY/illdan Financial Seruicer Page 15 y' ~, City of Dublin Landscape iVlaintenance assessment District 1997-1 Engineer's annual Levy Report Fiscal Year 2009/2010 APPENDIX A -DISTRICT BOUNDARY MAP ~.~~ a. _ ~~ .a ~~ ._ _ - ,_ ___- ~_~ __ , ~- "~ `,,~ t- -_ ~ -- r ~- F 4 i 0 '"" ~ ~ t k - r ,....... .. t e~ ~` r t ~ s ~~ .~_~ 5 _.~.. ~ _ f ~ _ ~ -- _M ~A e_ ~~.. -~ ~~ ~~ ~~ Will~lan Financial Seruicer Page 1 i'i 1 l~ ~ ~~ City of Dublin Landscape Maintenance .lssessment District 1997-1 Engineer's .annual Levy Report Fiscal Yeax 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. Willtlan Financial Sewicer Page 1 RESOLUTION NO. - 09 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF DUBLIN ~~~~~~~ APPROVING ENGINEER'S REPORT, CONFIRMING DIAGRAM AND ASSESSMENT, AND ORDERING LEVY OF ASSESSMENT CITY OF DUBLIN STREET LIGHTING MAINTENANCE ASSESSMENT DISTRICT 99-1 (DUBLIN RANCH AND TRACT 7067) WHEREAS, by its Resolution No. 17-09, a Resolution Directing Preparation of Annual Report for City of Dublin Landscaping and Lighting Maintenance Assessment District No. 99-1 (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 report was made and filed with the City Clerk and duly considered by this Council and found to be sufficient in every particular, whereupon it was determined that said report should stand as Engineer's Report for all subsequent proceedings under and pursuant to the aforesaid Resolution and that July 21, 2009, at 7:00 p.m. in the Council Chambers, Dublin Civic Center, 100 Civic Plaza, Dublin, California, was appointed as the time and place for a hearing by the Council on the question of the levy of the proposed assessment, notice of which hearing was mailed, published and posted in accordance with Government Code Section 54954.6; and WHEREAS, at the appointed time and place, said hearings were held, and all persons interested desiring to be heard were given an opportunity to be heard, and all matters pertaining to said levy were heard and considered by this Council, and this Council thereby acquired jurisdiction to order said levy and confirmation of diagram and assessment prepared by and made a part of the report of said Engineer to pay the cost and expenses thereof; NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Dublin does hereby approve that: (a) The property owners owning more than fifty percent of the area of assessable land within the District had not, at the conclusion of said hearing, filed written protests against the said proposed levy, or against the Engineer's Estimate of costs and expenses, or against the maps and description, or against the diagram or the assessment to pay for the costs and expenses thereof; (b) The public interest, convenience, and necessity require that said levy be made; (c) The District benefited by said improvements and to be assessed to pay the costs and expenses thereof, and the exterior boundaries thereof, are as shown by a map thereof filed in the office of the City Clerk, which map is made a part hereof by reference thereto. ATTACHMENT 9. ~' PASSED, APPROVED AND ADOPTED this 21st day of July, 2009, by the following vote: AYES: NOES: ABSENT: ABSTAINING: ATTEST: City Clerk G:~ASSESSMENT DISTRICTS~Pt-blic Hearing 2009~Resolevy 99-l.doc Mayor 2 fir' ~.~ City of Dublin Street Lighting I~laintenance assessment District 1999-1 Engineer's .lnnual 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 FISCAL YEAR 2009/2010 19~ INTENT MEETING: PUBLIC HEARING: June 2, 2009 July 21, 2009 'V1l~ LL~A F~n~n~~a~ serV~~~s Corporate Office: 27368 Yia Industxia Suite 110 Temecula, C.~ 92590 Tel: (951) 587-3500 Tel: (800) 755-6864 Fax: (951) 587-3510 Office Locations: Lancaster, C.~ `Iemphis, TN Oakland, C.-~ Orlando, FL www.willdan.com /financial Phoenix, .~Z Sacramento, Cl~ Willdan Financial Seruicer Page 1 ATTACHMENT ro, r~' .~~y 3 Ciry of Dublin Street Lighting Maintenance .-lssessment 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 City of Dublin Alameda County, State of California This Report describes the District and services therein including the improvements, budgets, parcels and assessments to be levied for Fiscal Year 2009/2010 as they existed at the time of the passage of the Resolution of Intention. Reference is hereby made to the Alameda County Assessor's maps for a detailed description of the lines and dimensions of parcels within the District. The undersigned respectfully submits the enclosed Report as directed by the City Council. Dated this l/ r-~ day of , 2009. On Behalf of the Ciry of Dublin By: Melissa A. Morton Public Works Director City of Dublin Willdan Financial Seruice.r Page 3 City of Dublin Street Lighting 1~laintenance .-lssessment 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 pale 3 ,~ -., . City of Dublin Street Lighting IVlaintenance assessment District 1999-1 Engineer's Annual Levy Report Fiscal Year 2009/2010 I. OVERVIEW A. Introduction The Ciry of Dublin ("City") annually levies and collects special assessments in order to maintain the improvements within the 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 Highaa~ays 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 ~arith 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. Willrlan Financial Services Page -1 Ciry of Dublin Street Lighting 1~laintenance 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 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 15 of the California Streets and Highways Code, beginning avith 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 Ciry 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 City of Dublin Street Lighting l~iaintenance 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 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; Willdcrn Financial Services Page b 1 `, y ~ =a ~7y City 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. £ 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 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 Senricer Page "' ..: 4 ..y Ciry of Dublin Street Lighting 1~laintenance .Assessment District 1999-1 Engineer's Annual LeW 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 . ~ ~~./ t , City of Dublin Street Lighting Maintenance assessment District 1999-1 Engineer's .lnnual Levy Report Fiscal Year 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 Senncer Page 9 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 per EDU = Parcel Levy Amount The formula used reflects the composition of the parcels and properties, and the services provided, to accurately proportion the costs based on estimated special benefit to each parcel. tY/illdc~n Financial Services Page 10 ,r. d"" 1 .~..... City of Dublin Street Lighting Maintenance .assessment District 1999-1 Engineer's .-annual Lew 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 lirriited 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. Willdc~n Financial Seruicer Page 11 ., i City 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 Ciry 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 electricity), 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 Ciry 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 Ciry Council determines that an inflation adjustment is not required for a given fiscal year, the Ciry 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 April 2008 to April 2009 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. lY/illdan Financial Seruicer Page 1 .i, _.. City of Dublin Street Lighting Maintenance Assessment District 1999-1 Engineer's .-lnnual 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 Seruice,r Page 13 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 Services Page 1 City of Dublin Street Lighting Maintenance .-lssessment District 1999-1 Engineer's :annual Lew Report Fiscal Year 2009/2010 A loan for the current fiscal year (Advance) is shown as a negative number. If the District is expected to incur significant expenditures in the current fiscal year for special services or capital improvements (upgrades or refurbishing of the improvements) and the proposed assessment revenues (annual assessments) and/or available Reserve Funds are not sufficient to cover the expenditures, the City may advance funds to the District as a temporary loan to meet the proposed expenditures. Generally, all available Reserve Funds must be exhausted before a temporary loan is advanced to the District and any funds temporarily loaned in excess of the available Reserve Funds will be reflected as a negative Ending Reserve Fund Balance. This negative Reserve Fund Balance will be repaid and replenished through future assessment revenues. Delinquency Contingency -This is the estimated amount designated for delinquent property tax payments that the County is unable to collect in the 2009/2010 fiscal year. Other Revenue/General Fund (Contributions) -This item includes additional funds designated for the District that are not annual assessments. These funds are added to the District account to reduce assessments, and may be from non-District or District sources including Ciry 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 Seruice.r Page 17 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 Services Page 16 t .... g :' _ CitSr of Dublin Street Lighting Maintenance Assessment District 1999-1 Engineer's Annual Levy Report Fiscal Year 2009/2010 B. District Budget R e ~> 2009/10 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 Electricity 78,869.00 Miscellaneous Expenses 0.00 Sub•Total Direct Costs 596,352.00 TOTAL DIRECT •~. • • 596,352.00 District Administration $3,750.00 Public Works Administration 2,229.00 County per Parcel Fee 2,972.95 TOTAL ADMIN ~ rr ~ ~ ~ 58,951.95 TOTAL DIRECT AND ADMIN COSTS 5105,303.95 Reserve CollectioN(Transfer) 67,826.79 Capital Improvement Fund CollectioN(Transfer) 0.00 General Fund Loans Repayment/(Advances) 0.00 Delinquency Contingency 1,748.80 Other Revenues/General Fund (Contributions) 0.00 TOTAL ADJUSTMENTS 569,575.59 Balance to Levy (Budgeted) 5174,879.54 Total Revenue at Maximum Rate 5200,358.68 Variance above/(below) Maximum Revenue E25,479.14 Applied Charge 174,879.54 Total Parcels 3,369 Total Parcels Levied 3,325 Total Equivalent Benefit Units 4,496 Proposed Levy per Benefd Unit $38.90 Applied Levy per Benefit Unit E38.90 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 e •- 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 $244,465.02 Willdan Financial Servicer Page 1? City of Dublin Street Lighting 1~laintenance Assessment District 1999-1 Engineer's Annual Levy Report Fiscal Year 2009/2010 APPENDIX A -DISTRICT BOUNDARY MAPS t_andsc,ape fighting District 99-1A City of Dublin; 99-1A Camp Parks RFTA City of Dublin ~_~ City of Dublin. Sphere of Influence 99-i4 ~~ ~ '~~-., v. $ ..~ l ~., `~' ~ ~ ~~ ~~ s 3 i .°` 5'y y-`~? e f ; ~..-._... "`a, ~ r ~ y k ~e--- ni... ~ i~. i _.~~n.:., F~ '°e °. ~,r ~, ~~ ,.~. ,.~.~~ - .. _.,.~ _ ~o~ M11arcM 2007 Willdan Financial Seruice.r Page 1 n ~. il ... City 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