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HomeMy WebLinkAboutFY 19-20 - President's Plaza I PBIDSTAFF REPORT CITY OF PALM DESERT FINANCE DEPARTMENT & PUBLIC WORKS DEPARTMENT MEETING DATE: June 13, 2019 PREPARED BY: Thomas Metz, Deputy City Treasurer Randy Chavez, Landscape Supervisor REQUEST: Approve the Management District Plan for, and order the levy and collection of assessments within, the President's Plaza Property and Business Improvement District for Fiscal Year 2019/2020. Recommendation Waive further reading and adopt: 1. Resolution No. 2019- 27 , approving the Management District Plan for the President's Plaza I Property and Business Improvement District for Fiscal Year 2019/2020. 2. Resolution No. 2019- 28 , ordering the assessments within the President's Plaza District for Fiscal Year 2019/2020. Strategic Plan Obiective Not applicable. Background Analvsis levy and collection of annual I Property and Improvement The President's Plaza I Property and Business Improvement District ("PP I") was originally formed in Fiscal Year 1998/1999 for a five-year term. A majority of property owners subsequently voted to renew PP I for three additional five-year terms, the current one being from Fiscal Years 2015/2016 to 2019/2020. PP I is about to enter into the fifth year of that term. PP I includes properties that are located on the south side of Highway 111, and on the north side of El Paseo, between Portola and Larkspur Lane. The street boundaries of PP I are shown on a satellite map on Page 3A of the Engineer's Annual Levy Report for Fiscal Year 201912020. June 13, 2019 — Staff Report Approval of PP I Annual Levy Report and Levy and Collection of Assessments Page 2 of 2 The City of Palm Desert ("City") collects annual assessments from PP I property owners to pay for landscape maintenance, strut sweeping, and parking lot lighting within the common parking lot areas. The only modification of the PP I budget will be the allowed three percent (3%) cost -of - living adjustments that were built into the current five-year plan which the property owners approved. The attached resolutions will approve next fiscal year's Management District Plan and will allow the City to levy and collect the associated annual assessments within PP I. Staff recommends approval of both resolutions. Fiscal Analvsis The assessment and collection of the fully levy amount will finance both ongoing maintenance of PP I and associated staff costs, relieving the City of any financial burden. LEGAL REVIEW DEPT. REVIEW FINAN IXL _IEW CITY MANAGER N/A _�� Robert W. Hargreaves Thomas arcia ✓ Jan . Moore F4- Lauri Aylaian City Attorney Director of Public Works Dir to of Finance City Manager ATTACHMENTS: Resolution No. 2019- 27 Resolution No. 2019- 28 Engineer's Annual Levy Report for Fiscal Year 2019/2020 (Final) RESOLUTION NO. 2019- 27 RESOLUTION OF THE CITY COUNCIL OF THE CITY OF PALM DESERT, CALIFORNIA, APPROVING THE MANAGEMENT DISTRICT PLAN FOR THE PRESIDENT'S PLAZA PROPERTY AND BUSINESS IMPROVEMENT ASSESSMENT DISTRICT FOR FISCAL YEAR 2019/2020 The City Council of the City of Palm Desert (hereafter referred to as the "City Council") does resolve as follows: WHEREAS, in Fiscal Year 2015/2016, the City Council, pursuant to the provisions of Property and Business Improvement District Law of 1994, Part 7 of Division 18 of the Streets and Highways Code of California (hereafter referred to as the "Code") and in accordance with the provisions of the California Constitution Article X111D, conducted proceedings for the renewal/formation of the President's Plaza Business Improvement District (hereafter referred to as the "District") and the levy of annual assessments connected therewith; and, WHEREAS, on July 9, 2015, the City Council held a full and fair public hearing regarding the renewal/formation of the District and the establishment of annual assessments and maximum assessments that are required to pay the maintenance and services of landscaping, lighting, refuse collection, and all appurtenant facilities and operations related thereto, for a five-year period beginning July 1, 2016 and ending June 30, 2020, pursuant to the Code; and, WHEREAS, upon conclusion of the public hearing of July 9, 2015, the City Council tabulated the property owner assessment protest ballots returned and, by resolution, confirmed that majority protest did not exist and, by resolution, approved the Management District Plan, appointed an Advisory Board for the District, ordered the renewal/formation of the District, and ordered the levy and collection of the first annual assessments; and, WHEREAS, pursuant to the Code, the City Council appointed the El Paseo Business Association as the Advisory Board for the District, and this Advisory Board shall cause to be prepared an annual Management District Plan (hereafter referred to as the "Report") each fiscal year for which assessments are to be levied and collected; said Report shall be filed with the city clerk and shall contain any proposed changes to the District boundary, the improvements and activities to be provided, the estimated costs and method of assessment, the amount of any surplus or deficit, and contributions from other sources; and, RESOLUTION NO. 2019- WHEREAS, pursuant to the Code, the Advisory Board has caused to be prepared a Report in connection with the District describing the proposed improvements, services, expenditures, and assessments to be levied for Fiscal Year 2019/2020 and filed with the City Clerk of the City of Palm Desert, and the city clerk has presented to the City Council such Report entitled "Management District Plan for the President's Plaza Property and Business Improvement Assessment District for Fiscal Year 2019/2020"; and, WHEREAS, the City Council has carefully examined and reviewed the Report as presented, and is satisfied with each and all of the items and documents as set forth therein, and finds that the levy of assessments has been spread in accordance with the special benefits received from the improvements, operation, maintenance, and services to be performed, as set forth in said Report. NOW, THEREFORE BE IT RESOLVED, DETERMINED, AND ORDERED BY THE CITY COUNCIL FOR THE DISTRICT, AS FOLLOWS: Section 1. The above recitals are true and correct. Section 2. The Management District Plan, as presented, consists of the following: A. A description of the District boundaries and all properties benefiting from the improvements and services. B. A description of improvements and services to be provided by the District. C. The annual budget (estimates of costs and expenses of services, operations, and maintenance). D. A District Roll containing the Levy of Assessments for each Assessor Parcel within the District. Section 3. The Report, as presented, is hereby approved and is ordered to be filed in the office of the city clerk as a permanent record and to remain open to public inspection. Section 4. The city clerk shall certify to the passage and adoption of this Resolution, and the minutes of this meeting shall so reflect the presentation of and final approval of the Report and appointment of the District Advisory Board. 2 RESOLUTION NO. 2019- PASSED, APPROVED, AND ADOPTED at a regular meeting of the Palm Desert City Council, held on this 13th day of June, 2019, by the following vote to wit: AYES: NOES: ABSENT: ABSTAINED: SUSAN MARIE WEBER, MAYOR CITY OF PALM DESERT, CALIFORNIA ATTEST: RACHELLE D. KLASSEN, CITY CLERK CITY OF PALM DESERT, CALIFORNIA RESOLUTION NO. 2019- 28 RESOLUTION OF THE CITY COUNCIL OF THE CITY OF PALM DESERT, CALIFORNIA, ORDERING THE LEVY AND COLLECTION OF ASSESSMENTS FOR THE PRESIDENT'S PLAZA PROPERTY AND BUSINESS IMPROVEMENT ASSESSMENT DISTRICT FOR FISCAL YEAR 2019/2020 The City Council of the City of Palm Desert, California, (hereafter referred to as the "City Council") hereby finds, determines, resolves, and orders as follows: WHEREAS, on July 9, 2015, the City Council called and duly held a public hearing and property owner protest ballot proceedings for the President's Plaza Property and Business Improvement Assessment District (hereafter referred to as the "District") pursuant to the provisions of Property and Business Improvement District Law of 1994, Part 7 of Division 18 of the Streets and Highways Code of California (hereafter referred to as the "Code") and the California Constitution Article XIIID, for the purpose of presenting to the qualified property owners within the District the annual levy of assessments and a maximum annual assessment over a five-year period, beginning July 1, 2016 and ending June 30, 2020, for the costs and expenses associated with the maintenance and operation of landscaping, lighting, refuse collection, and all appurtenant facilities related thereto; and, WHEREAS, the landowners of record within the District as of the close of the public hearing held on July 9, 2015 did cast their ballots resulting in the approval of the District renewal/formation and annual levy of assessments related thereto; and, WHEREAS, the City Council, pursuant to the Code, did by previous Resolutions form the District, approve a Management District Plan in connection with the renewal/formation of the District, and appoint an Advisory Board that shall cause to be prepared an annual report regarding the District for the City Council's approval; and, WHEREAS, the Advisory Board has held a meeting for reviewing and approving the proposed budget for Fiscal Year 2019/2020 and has prepared a Report in connection with the District for Fiscal Year 2019/2020 and filed with the City Clerk of the City of Palm Desert, and the city clerk has presented to the City Council such Report entitled "Management District Plan for the President's Plaza Property and Business Improvement Assessment District for Fiscal Year 2019/2020"; and, WHEREAS, The City Council has carefully examined and reviewed the Report as presented, and by previous resolution has approved said Report. NOW, THEREFORE, BE IT RESOLVED, DETERMINED, AND ORDERED BY THE CITY COUNCIL FOR THE DISTRICT, AS FOLLOWS: RESOLUTION NO. 2019- Section 1. The above recitals are true and correct. Section 2. The City Council desires to levy and collect the annual assessment for President's Plaza Property and Business Improvement Assessment District for Fiscal Year 2019/2020 pursuant to the provisions of the Code. Section 3. Based upon its review of the Management District Plan, a copy of which has been presented to the City Council and filed with the city clerk, the City Council hereby finds and determines that: A. The territory of land within the District will receive special benefits from the operation, maintenance, and servicing of the improvements and appurtenant facilities located within the boundaries of the District. B. The District includes all of the lands so benefited. C. The net amount to be assessed upon the lands within the District, in accordance with the proposed budget for the Fiscal Year commencing July 1, 2019 and ending June 30, 2020, is apportioned by a formula and by a method that fairly distributes the net amount among all eligible parcels in proportion to the special benefits to be received by each parcel from the improvements and services. D. The Assessments so described in the Management District Plan are consistent with the assessments so approved by the property owners within the District. Section 4. The Report and assessments as presented to the City Council and on file in the office of the city clerk are hereby confirmed as filed. Section 5. The City Council hereby orders the improvements to be made and the levy and collection of annual assessments to pay for those improvements to be presented to the County Auditor/Controller of Riverside for Fiscal Year 2019/2020. The county auditor/controller shall enter on the County Tax Roll opposite each parcel of land the amount of levy, and such levies shall be collected at the same time and in the same manner as the county taxes are collected. After collection by the county, the net amount of the levy shall be paid to the city treasurer. Section 6. The city treasurer shall deposit all money representing assessments collected by the county for the District to the credit of a fund for the President's Plaza Property and Business Improvement Assessment District, and such money shall be expended only for the improvements described in the Management District Plan. Section 7. The adoption of this Resolution constitutes the District levy for the Fiscal Year commencing July 1, 2019 and ending June 30, 2020. Section 8. The city clerk is hereby authorized and directed to file the levy with the county auditor upon adoption of this Resolution. 2 RESOLUTION NO. 2019- PASSED, APPROVED, AND ADOPTED at a regular meeting of the Palm Desert City Council, held on this 13th day of June, 2019, by the following vote to wit: AYES: NOES: ABSENT: ABSTAINED: ATTEST: RACHELLE D. KLASSEN, CITY CLERK CITY OF PALM DESERT, CALIFORNIA SUSAN MARIE WEBER, MAYOR CITY OF PALM DESERT, CALIFORNIA 3 V93 CALM DESERT Call IFORNIA City of Palm Desert President's Plaza Property and Business Improvement District 2019/2020 MANAGEMENT DISTRICT PLAN/ ENGINEER'S ANNUAL LEVY REPORT PUBLIC HEARING: JUNE 13, 2019 *,Or A( I LLDAN ENGINEER'S REPORT AFFIDAVIT City of Palm Desert President' Plaza I Property and Business Improvement District City of Palm Desert Riverside County, State of California This Report describes the District and defines improvements, budget and method of assessment apportionment, and the parcels to be levied for Fiscal Year 2019/2020 as they existed at the time of the passage of the Resolution of Intention. Reference is hereby made to the Riverside 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 Wiildan Financial Services Assessment Engineer On Behalf of the City of Palm Desert Josephine Moses, Senior Project Manager District Administration Services By.. Richard Kopecky R. C. E, # 16742 , 2019. Q� Eft Qc C 16742 cf'y C IVt'�- O�st- �F 0A��� TABLE OF CONTENTS OVERVIEW.......................................................................................... 1 Introduction Renewal/Formation 1 2 DESCRIPTION OF THE DISTRICT............................................................. 3 District Boundary Improvements and Activities Special Benefits of the Improvements and Activities 3 3 4 METHOD OF APPORTIONMENT............................................................... 7 Method of Apportionment Rationale 7 Parking Lot Improvements and Services 7 Solid Waste (Refuse) Collection Services 7 Method of Apportionment Calculations 10 Apportionment of Direct Costs 11 Apportionment of Indirect Costs 12 Total Annual Assessment 13 Annual Budget Adjustments 13 DESCRIPTION OF BUDGET ITEMS......................................................... 14 Direct Benefit Costs 14 Indirect Benefit Costs 15 Levy Breakdown 15 District Statistics 16 District Budget 17 APPENDIX A --ASSESSMENT DIAGRAM..............................................A-1 APPENDIX B PARCEL LEVY INFORMATION ......................................... B-1 APPENDIX C ASSESSMENT ROLL.....................................................C-1 2019/2020 President's Plaza Property and Business Improvement District Page ii JMV4 W I LLDAN Introduction The City of Palm Desert ("Cit)") formed and established the President's Plaza Property and Business Improvement Assessment District ("District") beginning in Fiscal Year 1998/1999 to provide improvements and activities that confer special benefits upon real property within the boundaries of the District. The District was established and levied pursuant to Property and Business Improvement District Law of 1994, Part 7 of Division 18 of the California Streets and Highways Code (the Act). Pursuant to the Act, property owners within the District submitted a signed petition requesting formation of the District. For each term, a maximum assessment was approved by the property owners through an assessment ballot proceeding, conducted according to provisions of the California Constitution Article KIIID ("Proposition 218"). The District was successfully formed for a term of five years ending in Fiscal Year 200212003 and successfully renewed in Fiscal Year 2003/2004 for a term of five years ending in Fiscal Year 200712008. Under the provisions of the Act, the property owners within the District may renew the District for a maximum term of ten (10) years. The District then needs to be formed again and the process is the same as that of the original formation. The District was successfully Re-formed in Fiscal Year 2015/2016 for a term of five years ending in Fiscal Year 2019/2020. Fiscal Year 2019/2020 is the last year of the term of the currently existing District. Pursuant to the Act, the City proposes to annually levy and collect assessments to provide funding for improvements and activities authorized within the District for a period of five years (Fiscal Years 2015/2016 through 2019/2020). This Management District Plan ("Plan") describes the District, improvements and activities, method of apportionment, the proposed assessments for the current fiscal year, and the maximum assessment proposed for the five-year duration of the re-formed District. The proposed assessments are based on the estimated cost to provide the improvements, activities, and operations that provide a direct and special benefit to properties within the District. The costs of improvements, activities, and operations include all expenditures, deficits, surpluses, revenues, and reserves. The word "property," for the purposes of this Plan, refers to real property situated within the District, and identified as an individual property or parcel assigned its own Assessor's Parcel Number (APN) by the County of Riverside Assessor's Office. The County of Riverside Auditor/Controller uses APNs to identify on the tax roll parcels and properties assessed for taxes, special assessments, and fees and charges. 2019=20 President's Ptaza Property and Business Improvement District Page 1 Renewal/Formation Pursuant to the Code, the renewal of the District requires similar proceedings to that of the initial District formation. _A written petition of the property owners within the District, representing more than 50 percent (50%) of the proposed assessment to be levied was submitted to the Palm Desert City Council. The City Council initiated proceedings for the formation of the District by adopting a resolution expressing its intention to form the District. The resolution of intention contained the Management District Plan and the time and place of a public hearing on the establishment of the District and levy of assessments. Within 90 days of adopting the resolution of intention, the City Council held a public hearing on the matter, and caused notice to the property owners pursuant to Section 54954.6 of the Government Code. Assessment ballots (property owner protest ballots) were mailed to each property owner at least 45 days prior to the public hearing pursuant to the California Constitution. Pursuant to the Code, the City Council also caused the publication of the resolution of intention in a newspaper of general circulation; mailed the resolution of intention by first- class mail to each property owner in the District and to each local chamber of commerce and business organization located within the District. At the public hearing the City Council provided the public and property owners an opportunity to provide oral protests and written protests prior to the adoption of the Management District Plan. Pursuant to the California Constitution, the City Council tabulated property owner assessment ballots received from property owners to determine whether a majority protest existed. it was determined and declared by resolution that majority protest did not exist and the property owners confirmed and approved the assessments. Pursuant to the Code, the City Council appointed an Advisory Board for the District. This Advisory Board shall make yearly recommendations to the City Council on the expenditures of revenue derived from the levy of assessments and on the classification of properties as applicable. At least one member of the Advisory Board shall be a business licensee within the District who is not a property owner within the District. This Advisory Board shall cause to be prepared a plan each fiscal year for which assessments are to be levied and collected. Said annual plan shall be filed with the City Clerk and shall contain: any proposed changes to the district boundary; the improvements and activities to be provided that year; the estimated costs for that year; the method of assessment; the amount of any surplus or deficit; and contributions from other sources. The City Council may approve the plan as submitted or as modified. There are no proposed changes in this plan. 2019=20 President's Plaza Property and Business Improvement District Page 2 Description of the District District Boundary The District consists of all parcels located in the commercial business area known as the Presidenrs Plaza within the City of Palm Desert, County of Riverside. The District includes forty-two (42) assessed commercial parcels and three (3) non-contiguous and non -assessed parking lot parcels and one (1) non - assessed easement/walkway parcel. The boundary of the District and the parcels therein are located South of Palm Desert Drive at Highway 111; North of El Paseo; West of Portola Avenue; and East of Larkspur Lane. President's Plaza is commonly referred to as President's Plaza East (the area east of San Luis Rey Avenue); and President's Plaza West (the area west of San Luis Rey Avenue) located within the boundaries of the District. Improvements and Activities In an effort to enhance and improve business opportunities and the appearance of the area known as the President's Plaza, the City provided funds for the renovation and capital improvement of the parking lot and landscaped areas related to this commercial business center. In conjunction with this renovation, President's Plaza Property and Business Improvement District was formed in 1998 to provide and ensure the continued maintenance of the improvements after the renovations had been completed. In 2015, the property owners renewed the District for a five (b) year term and the assessments that are levied continue to provide funding for this maintenance. The assessments generated will continue to provide the necessary revenue for the maintenance, and an increase in assessment will be added effective fiscal year 2019/2020 based on anticipated increases in costs for the District's activities and for parking lot maintenance. It has been determined that the properties within the District and the businesses associated with those properties receive special and distinct benefits from the improvements and activities to be funded through the assessments. The improvements include the necessary activities, services, operation, administration, and maintenance required to keep the improvements in satisfactory condition including labor, material, and equipment. The services may include but are not limited to regular maintenance, repair, removal or replacement of all or any part of the improvements including patching of asphalt, slurry sealing, and striping of the parking lot areas; removal of trimmings, rubbish, debris and other solid waste; the cleaning, sandblasting, and repainting of walls and other improvements to remove or cover graffiti; providing for the growth, health and beauty of landscaping and lighting including cultivation, trimming, spraying, fertilizing or treating for disease or damage; as well as 2019/2020 President's Plaza Property and Business Improvement District Page 3 I RL A p-Om C�Cn1 L�inS 4 Re •� iF' F '•"'•a 1 3 .. ,;CW � -- _.,_ . F , I 12 I In iN. ; ica k �> t All a _.rw %mew. rya .�.. •r +i-.+ �� ► - ► _ 4 iakm WW I LLDAN supplying necessary irrigation and electrical energy. The specific improvements and activities include: • Parking lot landscaped areas: including, but not limited to, ground cover, shrubs, trees, plants, irrigation and drainage systems and associated appurtenant facilities; • Parking lot lighting facilities: including, but not limited to, bulbs, fixtures, poles, wiring, and electrical energy; • Debris removal: including, but not limited to: solid waste containers, refuse collection services, and regular mechanical sweeping of the parking lot; and, • Parking Lot Maintenance: including, but not limited to, patching of asphalt, slurry sealing, and parking lot striping required to properly maintain and ensure the satisfactory condition of the parking lots and appurtenant facilities. The costs associated with the improvements are equitably spread among all benefiting parcels within the District utilizing the method of apportionment described in the Method of Apportionment section of this Plan. The total funds collected shall be dispersed and used for only the services and operations provided to the District. Special Benefits of the Improvements and Activities All assessed properties within the District receive special benefits from one or more of the improvements and activities funded through the District assessments. Specifically, lighting and landscaping amenities within the parking lots, regular sweeping and maintenance of the parking lots, and refuse collection services and facilities. The special benefits of lighting (parking lot lights) 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 for patrons and employees; 3. Improved visibility for pedestrians and motorists; 4. Improved ingress and egress to property; 5. Reduced vandalism and other criminal acts and damage to improvements or property; fi. Enhanced aesthetic appeal of the parking areas and the properties that are associated with the parking areas; 2019/2020 President's Plaza Property and Business Improvement District Page 4 7. Increased promotion of business activities and opportunities during nighttime hours; and, 8. The special economic enhancement to the properties and their ability to attract and sustain business and commercial activity as a result of the benefits identified above. The benefits associated with landscaped islands and medians within the parking lots are specifically: 1. Improved aesthetic appeal of the parking areas and nearby parcels; 2. Improved dust control; 3. Enhanced adaptation of the urban environment within the natural environment; 4. Improved traffic circulation; 5. A positive representation of the businesses within the District; fi. Centralized locations for refuse collection facilities; and, 7. The special economic enhancement to the properties and their ability to attract and sustain business and commercial activity as a result of the benefits identified above. Debris removal (parking lot sweeping) and refuse collection are essential and necessary activities for all properties --particularly commercial properties. These activities and services are proposed to be funded through the assessments solely for the special benefit of properties within the District. The benefits associated with these services are: 1. Enhanced aesthetic appeal of the parking areas and the properties that are associated with the parking areas; 2. Improved dust control; 3. A positive representation of the businesses within the District; and 4. A centralized location of refuse collection facilities and availability of the service that would otherwise require individual facilities that could be cost prohibitive and physically restrictive. Parking lot maintenance is an essential and necessary activity for all properties, and in particular, for commercial properties. This improvement is funded through the assessments solely for the special benefit of properties within the District. The benefits associated with this service are: 1. Increased safety to automobile, truck and pedestrian traffic within the parking areas and to the properties that are associated with the parking areas; 2019/2020 President's Plaza Property and Business Improvement District Page 5 �j W I LLDAN 2. Improved traffic circulation within the parking areas, 3. Enhanced aesthetic appeal of the parking areas and the properties that are associated with the parking areas, 4. Improved dust control; 5. The special economic enhancement to the properties and their ability to attract and sustain business and commercial activity as a result of the benefits identified above. The on -going operation and maintenance of the landscaping, lighting, sweeping and refuse collection services, and parking lot areas provide no measurable general benefit to other properties outside the boundaries of the District, or to the public at large. Therefore, these improvements and the corresponding assessments have been identified as providing 100% special benefit to parcels within the District. 201912020 President's Plaza Property and Business Improvement District Page 6 o'WILLDAN Method of Apportionment Method of Apportionment Rationale The costs of the District improvements have each been apportioned by a formula and method which fairly distributes the net amount to be assessed among all assessed parcels in proportion to the estimated special benefits to be received by each parcel from the improvements. Parking Lot Improvements and Services Assessed parcels within President's Plaza are adjacent to centralized parking facilities (lots) that provide access, parking, and delivery areas for the businesses and parcels within the District. Each parcel derives special benefit from the parking lot improvements and the services and activities necessary to maintain the parking lot. The improvements and activities include maintenance of several landscaped islands and medians, maintenance and operation of lighting facilities, parking lot maintenance, and sweeping services. Each assessed parcel within the District receives a direct and special benefit from these improvements and will share proportionately in the cost of maintaining the parking lots. The parking areas consists of the three parcels that are entirely parking lot area and portions of many of the assessed parcels within the District. The three parcels that are entirely parking lot area parcels (627-21M16; 627-221-011; and 627-222-043), and one ease menttwalkway parcel (627-222-042) receive no special benefit from the improvements and will not be assessed. In determining the method of apportionment for these improvements, each parcel's benefit is based on the parking area adjacent to, and associated with, each parcel. Therefore, it has been determined that a fair and reasonable reflection of each parcel's benefit for the parking lot improvements shall be based on the approximate front footage adjacent to the parking areas. Most parcels within the District front the parking lots on only one side. To ensure a reasonable and equitable apportionment of special benefit, parcels that front the parking lot on more than one side (corner properties), are only assessed for their front footage along the side of their property adjacent to the parking lot. Solid Waste (Refuse) Collection Services Establishing separate refuse receptacles for each parcel or business within President's Plaza, and thereby allowing for separate charges and agreements for this service, is not practical due to limited space and accessibility. Therefore, several common refuse containers have been placed within the parking lot area for use by all the properties and businesses, and patrons of these businesses, within the District. Historically, all developed properties within President's Plaza have shared proportionately in the costs associated with refuse collection based on the building square footage of the structures on each parcel. In determining the method of apportionment for refuse collection services, the possibility of factoring in business types as well as building square footage was 2019/2020 President's Plaza Property and Business Improvement District Page 7 ILLDAN ij W considered. However, the inclusion of business types in the calculation of an annual assessment poses several problems. First, many of the parcels assessed include multiple business types, which could require a complex calculation to identify potential use of the service. Second, businesses often change from year to year or even month to month, making specific business related assessments difficult to track and time-consuming and expensive to administer. Third, establishing a method of apportionment that is business -specific rather than parcel -specific would likely result in annual changes for each parc:el's assessment even if the cost of the service was unchanged. Finally, the level of service (number of pick-ups and receptacles) has changed very little over the last several years. Although many of the businesses and business types have changed within the District, the total cost of providing this service has remained fairly constant. In contrast to the total cost, it is not reasonable to assume that all developed parcels utilize or require the same level of refuse service —typically the larger the building, the greater amount of refuse that is generated. Therefore, it has been determined that a fair and reasonable estimate of each parcel's benefit for refuse collection is the building square footage determined for each parcel. As noted previously, due to limited space and accessibility, it is not practical for each parcel or business within President's Plaza to have separate containers or agreements with the waste hauler. However, it is recognized that the baseline level of service (i.e., number of bins, size of the bins and frequency of service) established for the District may not be adequate or appropriately reflect the needs of changing business within the District. Therefore, the following considerations and criteria shall be followed when the level of service provided requires modifications: 1. If the level of service is reduced, the incremental cost savings (if any) will be reviewed and applied as follows: a. Reserve Fund Account — The City staff and the owners' association will evaluate the existing available Reserve Funds to ensure an acceptable amount of money is being retained for normal annual operation of the District. Based on this evaluation, the owners' association will modify the annual plan (recommendation to the City Council) to apply all or a portion of the cost savings to the Reserve Account. A fully funded Reserve is an amount equal to approximately one half of all annual operating expenses. However, most operating reserves are typically less than 54%, but greater than 25% of all annual operating expenses. b. Reduced Assessments — After reviewing the Reserve Account, any cost savings not applied to the Reserve Account (Reserve Fund Collection) will be passed on to each parcel within the District by reducing their annual assessment for the next fiscal year, in proportion to their estimated benefit (from the method of apportionment). 201912020 President's Plaza Property and Business Improvement District Page 8 2. If the level of service is increased, the incremental cost increase (if any) will be reviewed and applied as follows: a. Increased service District -wide — When the current District was renewed/formed, an assessment range formula was approved. This formula provided for anticipated cost of living increases, but also allowed some flexibility for increased costs due to increased levels of service. If an increased level of service is required for the entire District, the increase is reflected in the annual budget. This budget increase will typically cause a proportional increase of the annual assessment. If the increased cost results in an assessment rate that exceeds the maximum assessment allowed, then reserve funds will be used to reduce the annual assessment to the maximum assessment allowed. If the reserve fund is not sufficient to cover the cost increase, the City Council may provide a temporary loan to the District or conduct a property owner ballot proceeding for an assessment increase. b. Increased service for one parcel When the current District was renewed/formed, a baseline assessment rate and level of service was established for all properties within the District. As businesses within the District change or continue to grow, these businesses may generate a need for an increased level of service, but it is not fair or equitable to spread the cost of this increased service to other properties within the District. Therefore, if a business requires an increased level of service, that particular business owner or the owner of the property on which the business is located, must pay the resulting cost increase as a surcharge. Either the City or the property owner may initiate the need for an increased service level. The City Council shall make the final determination as to the appropriate mechanism by which the increased level of service will be provided. The increased level of service may be accomplished by: • Increasing the number of pick-ups on the specific bin(s) used by the property or business. • Increasing the size of the specific bin(s) used by the property or business if space permits. • Providing separate bin(s) for the property or business if space and accessibility permits. • Any combination of the above. The costs associated with the increased level of service shall be the obligation of the business and/or property owner which is provided with the additional service. Payment for the increased level of service shall be reviewed by the owner's association, which will make a recommendation to the City Council for approval. The additional cost of providing the increased level of service may be added to the annual assessment for the property as a surcharge (in addition to their annual assessment), upon written petition of the property owner and approval by 2019/2020 President's Ptaza Property and Business Improvement District Page 9 the City Council (This may require a signed agreement between the property owner and the City of Palm Desert). However, before any action is taken to add a surcharge to the property tax roll as part of the property's annual assessment, the property owner/business shall work with City staff and the owner's association to establish the necessary level of additional service and arrange for direct payment for the service to the waste hauler or the City if at all possible. Method of Apportionment Calculations The apportionment of benefit within the District utilizes a weighting factor known as an Equivalent Benefit Unit (EBU). Each parcel's EBU represents a percentage of the total EBU applied for the entire District. Depending on the improvement or activity provided, the EBU assigned to each parcel is based on either the parcel's development (approximate building square footage) or the parcel's area of improvement (front footage to the parking lots). The host of refuse collection services is apportioned based on each parcel's approximate building square footage. All other improvements and services funded through the District are associated with the parking lots. The total cost of the parking lot improvements and services is apportioned to each parcel based on their front footage to the parking lots. The sum of each parcel's proportionate share of refuse costs and parking lot costs represents the parcel's Total Direct Cost. In addition to a parcel's Total Direct Cost, each parcel is assessed for administration expenses and a reserve fund collection (indirect Costs). The Indirect Costs for each parcel have been apportioned by a percentage of the parcel's Direct Costs, not to exceed fifteen percent (15%). Therefore, each parcel's Total Annual Assessment is the sum of its proportionate share of the Total Direct Cost and Total Indirect Costs. Although each parcel's proportional benefit and assessment for each improvement is calculated individually, each parcel's maximum assessment is based on the parcel's combined assessment for all costs and services. The rate applied to any one improvement or service may exceed the maximum rate originally established, provided the parcel's combined assessment does not exceed the combined maximum assessment established for the property (excluding changes in land use or development). The County requires that all annual assessments levied and submitted for collection on tax bills be rounded to the nearest even penny, thus allowing the total assessment to be split into two installments. In order to comply with the County's requirements, the calculation of each assessment component (i.e., refuse costs, parking lot costs and indirect costs) is rounded to the nearest even penny and then added together for the parcel's Total Annual Assessment. The following describes the general method used to arrive at each parcel's proposed assessment. 201912020 President's Plaza Property and Business Improvement district Page 10 4R'WILLDAN Apportionment of Direct Costs Refuse Collection Assessment The Total Refuse Cost estimated for refuse services is based on the City's contract with a waste hauler for service to President's Plaza. This Total Refuse Cost divided by the estimated Total Building Square Footage establishes a Rate per building square foot. This Rate is multiplied by each parcel's estimated building square footage to calculate the parcel's proportionate share of the refuse service cost. Total Refuse Cost 1 Total Building Square Footage = Rate per Building Square Foot Rate x Parcel Building Square Footage = Refuse Assessment Note: For purposes of calculating the refuse assessment, the building square footage for each parcel has been rounded to the nearest hundred square feet. Refer to Appendix "B" For building square footage applied. Table 't ❑rovides the Refuse assessment rates for Fiscal Year 2015/2016 through Fiscal Year 2019/2020. Table 1: Building Size Proposed Rates Fiscal Year 2015120i 6 $0,5059 Fiscal Year 201812017 $0.5211 Fiscal Year 201712018 $0.5367 Fiscal Year 2018/2019 $0,5528 Fiscal Year 2019f2020 $0.5694 There are currently forty-two (42) developed commercial properties within the District that are assessed for refuse collection services based on approximate building square footage. (Refer to the Assessment Roll for individual parcel Refuse assessments). Parking Lot Assessment The Total Lot Cost estimated for parking lot improvements and services (maintenance) is based on the estimated annual costs to maintain the landscaping, lighting, and parking lot improvements, as well as provide 2019/2020 President's Piaza Property and Business Improvement District Page: 11 W'W I LLDAN mechanical sweeping of the parking lot, within President's Plaza. This Total Lot Cost divided by the applied parking lot Total Front Footage, establishes a Rate per front foot. This Rate is multiplied by each parcel's applied front footage to calculate the parcel's proportionate share of the parking lot maintenance costs. Total Lof Cost I Total Front Footage = Rate per Front Foot Rate per Front Foot x Parcel Front Footage = Parking Lot Assessment Note: For purposes of calculating the parking lot assessment, each parcel's Front footage is based on the parcel's footage rounded to the nearest five feet. Refer to Appendix "B" for front footage applied. Table 2 provides the Parking Lot assessment rates for Fiscal Year 2015/2016 through Fiscal Year 201912020. Table 2: Parking Lot Proposed Rates Fiscal Year 2015/2016 $13.45 Fiscal Year 201612017 $13.85 Fiscal Year 2017/2018 $14.27 Flscal Year 201812019 $14.69 Fiscal Year 2019/2020 $15.13 All parcels within the District receive direct and special benefits from the parking lot improvements and services. Each of these parcels is assessed Proportionately based on their front footage adjacent to the parking lot. Apportionment of Indirect Costs To ensure the improvements, activities, and services provided and funded through the District are continued, each parcel will be assessed for its proportional share of administrative and reserve costs (Indirect Costs). These Indirect Costs include all expenses related to the administration of the District as well as the collection of money toward a Reserve Fund. The annual assessment for Indirect Costs has been established at fifteen percent (15%) of the Total Direct Costs assessed to each parcel. 201912020 President's Plaza Property and Business Improvement District Pagc 12 W'WILLDAN The sum of each parcel's proportionate share of refuse costs and parking lot costs represents the parcel's Direct Cost, This Direct Cost multiplied by fifteen percent (15%) represents each parcel's proportionate share of the Indirect Costs. Parcel's Total Direct Cost X 15% = Indirect Assessment Table 3 ❑rovides the District's Indirect Cost amounts for Fiscal Year 2015/2016 throunh Fiscal Year 2019/2020. Table 3: Total Proposed Indirect Costs Fiscal Year 201512016 $29,456.71 Fiscal Year 201612017 $30,340,41 Fiscal Year 201712018 $31,250.62 Fiscal Year 201812019 $32,188.14 Fiscal Year 201912020 $33,153.78 Total Annual Assessment Each parcel's Total Annual Assessment is the sum of their proportionate share of the Direct Costs and Indirect Costs. The preceding description of the method of apportionment outlines the estimated cost and rates applied for the District and the maximum amount projected. The maximum projected amounts were determined by applying an annual inflationary factor of three percent (3%) over the five-year duration of the District based on the first year assessments. Annual Budget Adjustments For the five years of the term of the PBID renewal, annual assessments may be adjusted by the President's Plaza PBID owners' association up to three percent (3%) per year. Actual annual adjustments may range from zero percent (0%) to three percent (3%). Adjustments may differ from year to year depending on the service needs identified by the owners' association. In any event, assessments will not exceed the levels illustrated by the District Budget (Table 4). Any annual budget surplus or deficit will be accrued into the following year's PBID budget. Assessments will be set accordingly, within the constraints of the annual adjustment, to adjust for surpluses or deficits that are carried forward. 2019/2020 President's Plaza Property and Business Improvement District Page 1:3 Direct Benefit Costs Landscape Maintenance Contract -- Includes all regularly scheduled labor, material (e.g. pipe, fertilizer, insecticides), and equipment required to properly maintain and ensure the satisfactory condition of all landscaping, irrigation and drainage systems, and appurtenant facilities. All landscaping improvements within the District are contracted for maintenance and service on a regular basis. The frequency and specific maintenance operations required within the District is determined by City staff, but is generally scheduled weekly. Landscape Water — Utility cost to furnish water required for landscape irrigation. Landscape Electric — Utility cost for furnishing of electricity required for the operation of the irrigation systems and ornamental lighting. Landscape Repairs --- This item includes repairs that are not normally included in the yearly maintenance contract costs. This may include repair of damaged amenities due to vandalism and storms. Planned upgrades may also be included. These upgrades may include, but are not limited to, replacing plant materials or renovation of irrigation systems. Lighting --- The furnishing of electricity required for the operation and maintenance of the lighting facilities (parking lot lighting, including but not limited to, bulbs, fixtures, poles, wiring, and electrical energy). The City contracts for the furnishing of its electricity for lighting, which includes normal maintenance and bulb replacement. This cost does not include repairs or replacement of damaged facilities due to vandalism, accidents or storms. Sweeping Services — Weekly cleaning of the parking lots and gutters using a contracted, mechanized service. Parking Lot Maintenance -- Includes all regularly scheduled labor, material, and equipment for patching of asphalt, slurry sealing, and parking lot striping required to properly maintain and ensure the satisfactory condition of the parking lots and appurtenant facilities. The frequency and speck maintenance operations required within the District is determined by City staff, but slurry sealing and parking lot striping are generally scheduled annually, while patching of asphalt is performed on an as -needed basis. Parking lot maintenance for slurry sealing and parking lot striping within the District is contracted for service on a regular basis, while patching of asphalt may be performed by City staff or contracted for service as needed. Solid Waste Removal Services -- The furnishing of bins and bi-weekly collection of solid waste. The City contracts with a waste hauler for this service. Only developed properties (with a structure) receive special benefit from this service and are assessed for this service. 2019/2020 President's Plaza Property and Business Improvement District Page 14 Indirect Benefit Casts District Administration — The cost to all departments and staff of the City, for providing the coordination of District services, operations and maintenance of the District, response to public concerns and education, and procedures associated with the levy and collection of assessments. This cost also includes contracting with professionals to provide additional administrative, legal, or engineering services specific to the District. County Administration Fee — This is the actual cost to the District for the County to collect District assessments on the property tax bills. This charge is based on a flat rate per fund number. County Per Parcel Fee — This is the cost to the District for the County to collect assessments on the property tax bills. This charge is on a per assessment basis, at $0.43 per assessment, and is in addition to the County Administration Fee. Miscellaneous Expenses — This is a fund for additional costs related to District administration including required formation, documentation, recordation, and legal fees. Reserve Fund Collection — The Reserve Fund provides for collection of funds to operate the District from the time period of July 1 (beginning of the Fiscal Year) through January when the County provides the City with the first installment of assessments collected from the property tax bills. The Reserve Fund eliminates the need for the City to transfer funds from non -District accounts to pay for District charges during the first half of the fiscal year. The Reserve Fund may also be used to offset any unforeseen costs such as repairs, legal fees, revenue deficits, or increased costs due to inflation or contractual agreements that are greater than originally planned. Leery Breakdown Total District Costs — This is the sum total of all budgeted Direct and Indirect costs. Anticipated Deflcit(Surplus — This item may include anticipated costs of the District that exceed the amount to be collected. This item also reflects beginning balance deficits. When the actual cost and expenditures for the District are greater than the amount budgeted and collected in the prior fiscal year, the District has a Beginning Balance Deficit. This deficit may be the result of unforeseen and extraordinary costs incurred, or assessments actually collected being less than anticipated. When a deficit occurs, the deficit amount may be added to the amount to be collected through the levy for the current fiscal year or recovered through use of the Reserve Fund. When the actual costs and expenditures for the District are less than the amount budgeted and collected in the prior fiscal year, the District has a Beginning 2019/2020 President's Plaza Property and Business Improvement District Page 15 Balance Surplus. When a surplus occurs, the amount may be used to reduce assessments for the following year or may be added to the Reserve Fund. Other Revenue Sources — This item may include additional funds designated for use by the District that are not from District assessments. These funds are added to the District account and may be added to the Reserve Fund or used to reduce assessments, and may be from either non -District or District sources including City General Fund Contributions or interest earnings on the Reserve Fund. Balance to Levy —This is the total amount to be levied and collected through assessments for the current fiscal year. The Balance to Levy represents the sum of Total Direct Costs, Indirect Costs, Revenue Deficits, Other Revenue Sources, Revenue Surpluses, and Contribution Replenishments. District Statistics Total Number of Parcels — The total number of parcels within the District Total Parcels Levied -- The total number of parcels within the District that will be assessed. Non -assessed lots or parcels include easements, common areas, and parcels within the boundaries of the District that currently do not benefit from the improvements. Total Building Square Footage ---- This is the sum total of the building square footage applied to parcels within the District. Total Parking Lot Front Footage (parking lot) — This is the sum total of the parking lot front footage applied to parcels within the District. Levy Rate per Building Square Foot — This amount represents the Rate being applied to each parcel's individual building square footage (calculation of each parcel's proportionate share of refuse collection costs). The Levy Rate per Square Foot is the result of dividing the estimated total refuse cost for that year by the sum of the District's Total Building Square Footage. The rate is calculated to three decimal places. Levy Rate per Front Foot — This amount represents the Rate being applied to each parcel's individual parking lot front footage (calculation of the parcel's proportionate share of parking lot maintenance costs). The Levy Rate per Front Foot is the result of dividing the estimated total parking lot costs for that year by the sum of the District's Total Parking Lot Front Footage. The rate is calculated to three decimal places. Levy Rate for Indirect Costs — This amount represents the percentage applied to each parcel's Direct Costs to determine the parcel's proportionate share of the amount to be assessed for administrative expenses and Reserve Fund Collection. A maximum rate of fifteen percent (15%) has been established. It is anticipated that the maximum amount will be collected each year in order to establish and maintain a reasonable Reserve Fund. 201912020 President's Plaza Property and Business Improvement District Page 16 District Budget The District Budget shown on the following page (Table 4) lists the estimated costs of providing the various improvements and services. The costs and the resulting rate for each Fiscal Year is based on the estimated costs to provide the improvements and services that year. The projected annual costs anticipated over the five-year duration of the District assessments have been calculated based on an annual inflationary factor of three percent (3%) from the first fiscal year. However, this inflation factor does not mean the assessments will increase annually by three percent (3%). The owners' association appointed by the City Council, will annually review the District costs and make recommendations for any changes or adjustments to the budget. Changes to the budget, could result in changes to the annual assessment, but the resulting total assessment may not exceed the maximum rates established in the original Engineer's Report without first obtaining property owner approval through assessment ballots. 2019/2020 President's Plaza Property and Business Improvement District Page 17 IN11"W I LLDAN Orn�c[ 8ene8t Costs Landscape Maintenance Costs S 7,27t-38 S 7,4B9.52 $ 7.71421 $ 7.945.63 S 8.18400 Landscape Wilms 6,703.04 5,874.13 6.05036 6.231-87 6.418.83 LandswpoRepaars 4,990.16 5,139.87 5.29406 5,45289 5.616-47 Lighbng 14,256.22 14,663.9t 15.124.43 15.57E-16 16,045.51 Sweeping Services 5.703.04 5.874A3 6.05036 6,23187 6,418-83 Parking Lot Maintenance 12-ZN!4 ,� 6,,61-7r3 f3 047 73 13.439 16 13.842 34 Service Subtotal {Based on parking lot footage} S 50,222.59 S 51.129.27 S 53.281.15 $ 54,879.58 $ 5C525.97 sow Waste Removal Services S 146.155.45 S 150.540.12 ,g_155.056.32 S 159.7013_01 $ 164 49925 Service Subtotal (Based on building square footage) S 146,155.45 S 150,540.12 5 155,056.32 S 159.708,01 S 194.499.25 f ulal Direct Benefit S 196.378.05 S 202,269.39 S 208.337.41 $ 214.587.60 S 221.025.22 lrrdimt COS[S Or WAdmnislralron S 13.497.08 S 13,490.04 S 13.894.70 $ 14.311-54 S 14.T40.i}8 County Administration Fee 171.09 176-22 181.51 186.96 192.56 County Per Parcel f ee 16.52 t7.02 17.53 18.05 10.60 MMcellaneous EXPensas S 6.35311 g 6.543.70 S 6.740.01 5 6.942.21 $ 7.150.48 Administrative Subtotal i 19,637.80 S 20,22634 S 20.833.75 $ 21.458.16 S 22,102 52 Reserve FundCollection t5%1 5 _-9$t8-94 1i_ 10.113.41 S 10_d1687 $ 10.729.38 $ 11,051,26 Total Indirect Cost 0i S 29,456.71 S 30,340.41 S 31.250 62 S 32.188.14 5 33.153.78 Levy Breakdown Total Dr ect and Indrect Costs S 225,834-76 S 232,609.80 S 239 588.09 $ 246.7-75.74 S 254.179 047 AMKc paced Defxd or Surplus - - - - Other Revenue Sources Balance to Levy S 225,834.16 S 232,fi09-80 S 239.599-09 S p46,775.74 S 254,179.00 % increase 3 DD% 3 00% 3 f Mu 3.00% District Statistics Total Parcels 4600 46 00 4600 4600 4600 Total Parcels To Levy 42.00 42 D0 4200 4200 4200 Total Budding Square Footage 268.9170.00 288.900 00 288.9D0 90 288.900 00 2t38.900.00 Total Front Foo" (Parking Lot) 3,735 3,735 3.735 3,735 3,735 Levy Rate per Budding Square Foot 05059 S 0 521 T S 05367 $ 0 +5-528 $ 05694 % increase 3,00% 3.00% 3.00% 3 DU% Lei,y Rate per Front Foot S 13.446 $ 13.850 $ 14265 S 14.693 S 15 134 % increase 3 OD% 3 D0% 3 00% 3.00% Levy Rate for AdmrktReserve 15.00% 15.M% 15.009E 16.00% 15.W% R�wlery - Fund 8 v19nre ProviauS Balance S 11 t,472.26 S 121.291.17 S 131,404 64 $ 141,821.51 S 152.550 89 Estimated£rding Balance S 12t,291.17 S 131,404.64 $ 141.621.51 $ 152.550.89 S 163,602�' -'�. TC+47I k1gr8U LYIBrB 9r9 7 59i 01 ViB 9Lral dnrct trx7elk u7e�, rrclydrq 8 5% Naect10r1 TC! reaervee- Q1Maaraum mwn* awsswena kar aired costs and rdkcd cmb for FY 2019 2= rrwr r a 3,%ir7=ase over Yre onevirncm Kv eo in the aimmi F$1D wm (Facd Year 2018.2019) Sources. Ck or Pakn Desert Nikian f nandsl Services 2019J2020 President's Plaza Property and Business Improvement District Page 18 The Assessment Diagram for the District is shown in reduced format on the following page and is inclusive of all parcels identified on the County of Riverside Assessor's Parcel Maps as Book 627, Pages 212, 221 and 222. The Assessment Diagram will be kept on file with the City Clerk of the City of Palm Desert. 201912020 President's Plaza Property and Business Improvement District Page A-1 F. Q) rn m a 3 ILKWILLDAN Appendix B - Parcel s i The parcel information is shown in Table 5 on the following page, including building square footage and front footage, is used in calculating each parcel's proportionate share of all District Costs. 201912020 President's Plaza Property and Business improvement District Page B-1 Yy W I LLDAN Table 5: Parcel Information 1 627-2124)02 73069 HIGHWAY 111 50.00 50.00 3,885 3,900 2 627-212-003 7W77 HIGHWAY 111 200,00 200.00 8.M 8,700 3 627-212.004 73731 HIGHWAY 111 100.00 100.00 8.529 8.-%0 4 627-M-ODS 73640 EL PASEO 17156 170.00 12,132 12.100 5 827 212-008 73560 EL PASEQ 5000 50.00 5.820 5.800 6 627.212-M 73WO EL PASEO 5000 50.00 8.150 8.2+00 7 W-212-010 73700 EL PASEO 50.00 60.00 3 210 3,200 8 627-212-011 73710 ELPASIFFO 50.00 50.00 5.030 5,D00 9 627-212-012 73722 EL PASEO 50.00 50.00 2.400 2,400 10 627.212.014 73730 EL PASEO 50100 50.00 5,000 5.000 11 627-212-015 73625 HIGHWAY t11 221.55 220.00 20.987 21,000 $27-212-018- - - _ 12 627-212-017 73670 Et PASEO 100,00 100.00 10.238 10,200 13 627.221-001 73741 HIGHWAY 111 50.00 50,00 4,750 4.800 14 627-221-MZ 737% HIGHWAY 111 50.00 50,00 4,750 4.900 15 627.221.004 45145 SAN MS REY AVE 21302 215,00 18.182 18.200 16 627.221-008 73740 EL PASEO 50.00 50.00 5.300 5,300 17 627-221-009 73750 EL PASEC 50.00 50:00 4.563 4,600 18 627-221-010 73801 HIGHWAY 111 24.16 225,00 1.568 1 800 627.221-011* 19 627-2224)02 73845 HIGHWAY 111 50 00 50,00 4.435 4,400 20 627-222-M 73851 HIGHWAY 111 5000 50-00 3,250 3.300 21 627.222-004 73861 HIGHWAY 111 50,00 50.00 31250 3.300 22 627.222.M 73873 HIGHWAY 111 50.00 50,00 3,000 3.000 23 627-222-008 73891 HIGHWAY 111 100.00 100,00 6.712 6.700 24 627-222-014 73965 HIGHWAY 111 50.00 50.00 4,692 4,700 25 627-222-015 73081 HIGHWAY 111 50,00 50.00 3.900 31900 26 627.222-021 50.00 50,00 3,762 3,800 27 827-222-024 73900 EL PASEO 50.00 50.00 5,050 5,100 28 627.222-025 73910 E4 PASEO 50.00 50,00 5.000 5.000 29 627.222.026 73920 EL PASEO 50.00 50.00 5.000 5.000 30 627.222-027 73930 EL FASEO 5W30 50.00 5.150 5.200 31 627-222-M 73940 EL PASEO $0.00 50,00 4,950 5.000 32 627-222-029 73960 ELPASEO 5000 50.00 4.800 4,800 33 627-222-030 50.00 50,00 4.960 5,000 34 627-222-034 73925 HIGHWAY 111 100.00 100.00 6.775 35 627-M-M 73M EL PASEO 100.00 100100 9,900 9, 36 627-222-041 73885 HIGHWAY 111 75.00 75.00 5,825 5.w, 627-222-041" 627-222-04X 45211 K)RTOLA AVE 37 627.222-044 73990 EL PASEO 140.63 140.00 13,338 1 38 827-222-048 73941 HIGHWAY Ill. 100.00 100.00 7.825 7, 39 627-222-052 73BM EL PASEO 251-59 250-00 11,694 11,700 40 627-2224)53 73933 HIGHWAY 111 151.69 150.00 8.238 8,200 41 627-222-W 73970 EL PASEO 100.00 100.00 15.017 15.000' 42 W-222-058 73993 HIGHWAY 111 140.00 140.00 5,312 9.3DI) Total 3,r �e.A566 288 eno ' Azsoscm PWCel Numbers 627.212.016, 627.221.011, $27.222.021, Ord 627.222.043 are W of the Chb'+ $ Fwi6m pl and prod 027.222.042 a a es9errerWw aacw ay These peroen are ntx assessed anti tnerala.s not asa{lned en ABsessmene hW nnar SOut eb WeraIda County Secued Fcd. WMAan FFrendalServrce5 201912020 President's Plaza Property and Business Improvement District Page B-2 MW I LLDAN Parcel identification, for each lot or parcel within the District, shall be the parcel as shown on the County Assessor's Map for the year in which this Plan is prepared. The Assessment Roll, which includes a listing of assessor parcels assessed within this District, along with their assessment amounts, is shown in Table 6 on the following page. 2019/2020 President's Plaza Property and Business Improvement District Page C-1 M/WiLLDAN Table 6: Assessment Roll 1 W7-211= 73M H GFhlVAY "11 $75fji 71 S2; 220 05 544G 02 23.423 OG 2 627-212-ZO5 73677 I G1 [WAY-11 3,[Y6.83 4,453.7 1,197.U8 9.177.6; 3 627 212 -v01 73 , a'. H GFMAY -11 1 513.41 4 M f39 953 Ir _ t]S.30 4 r36*} �-.FASL'J j.5+2.8TJ S.tsERL 2 1.41:.,Mt lu.twl vu 5 627.212-;06 7 3w ILL FIASCO 750371 3.50_.51 GD8.68 4.658 10 6 627 -212 -009 MR90 EL PAW')7M.' 1 4.156r" 07 e313 EE 6 239.S; { 62f-21_'--0 (VU1 LLFASLJ 5,r1 15L2.[V3 36E.&I Zutit'.50 8 627.212_1 7371n ELPI.SLti} 756.71 2.£46.99 540.Erw 4.1442E R 62 f 212 w2 73722 Ef- PASEO ; 1C.71 1 505 56 3l P. 46 2.441 1U 1x!-212j.- r3! U Iwl. PA,SLO y4;;,t b 4.144.26 11 627.212- -5 736 11GiIWAI 11 3. K q.51 11,E+57.37 2,293.04 17.57992 627-212 C- 6 6 00 U. CQ ^ CC 0 rife 12 r ; 35r0 K PASLt3 1,513.41 1.0W 2L, 6.41J.4; 13 627-221-v01 7374` 11 GI (WAY 11 756.71 2.73P.11 523.48 4.013.30 14 027-221-"02 737E9 H GHWAY -11 753,71 2.733.11 522,4Z 4:013.30 17 £w1-ZZ7-3U- 4:)145 SAN LUS MY A'VL 3,253.U4 1;:.3b3,Lb 2.04254 15.5794'3 16 627-2,1-2p8 3r41 CLPl-RDa 755.71 3017.$1 cbE'8 4,340-70 17 627-221-:02 737y0 EL PASEZ) 759.71 2;619.23 306.4' 3.882.3f 18 E1-11-221 ' 0 r3&' H t3HV'1AY -11 '3.1J7.1 a W 1A 64r 44 4. 00Z.136. 627-221-v' 1 0.10 17. co C. O U r] i 19 027-222-302 73845 H GHWAY 'l1 756,71 7.535.35 Iv 3,", 3:751.30 L'FJ Ems'/-22'-CX13 r3 HL3HJ;AY'l1 rSn.r1 1 dfIlk V2 3DIL..35 3.U31,06 71 607-?n-: Ge ? 38 H 17 ,VAY ' 11 ::SFi 71 1 67P rO 36s y 5 C1:31 l75 2z 627-222-CO5 73873 H GHWAY "-11 753.71 36974 23 6-'-ZZ!4106 r 3b-- H VHV;AY'11 1;513.41 3.81-.3l /Va.2E 24 H [ KNAY -I 1 7:56 71 7 GIG 17 614 94 2 947 d? 25 627.222--2'5 7392A H GHWAY •11 753-71 2.22U.C5 44E M 3;423.96 21a 6V-22L ::21 r55.r1 ;1 Q; .w N.378.46 27 G77-272-2.24 7339:U R PASFO 75G 71 7 PC., M .149 -' 2 4 h7G 7e, M C27.272-:25 73910 EL PASEO 75.3.71 2.84E.gi 54;r.58 7.144..26 29 627 2,22 -26 M920 E- PASED 758.71 2 546.99 34� 3S 4.144 26 30 677-Y?7-Z.27 R PA5F:3 756 71 7 £t;G 97 M7 64 d 77 F 7? 31 C27-222 -C28 73940 EL PASED 753.71 2 846.90 54C M 4.144.26 32 627 222 :29 73950 EL PASED 75871 273od1 52348 4,0133(, :ia G?7-22? ,,".3G 7 r, 71 7 646 14C 34.5 M, d 144 ?6 34 627-222-- A 73025 H GHOiAY ' 11 1,513,41 2.557.21 765 '0 5.EI35.72 35 $27 222 35 3a;O EL PASEO 1.,513.41 637.ly) I0-fe 56 £s.22302 .16 (07-222-741 79615 H 17,H'lVAY 'l1 1.73$ M 3 WE, 45 OT4 "R a lei ri'] 017.22 :42 0.00 O.r}3 C CC O nl 627 222 N:: 4521 Fr.�"-70LA A fj, W 0. CA] 1,X f. i I I 97 677-727- 44 -MORG R PASF7 7-118 7d 7. 9575 DO 1. 4 f,; is 1",idF :1• 3$ 627.=-w4$ r394- H GHWAY '11 1.513.41 4.e4t.31 893.2C 6.84 .M' 39 627 222 C52 7362yi EL PA,SEO 3.7$3.53 G 6G' .96 1,q6� 62 12 012 40 G27.272- 53 `.38?2 H G W-1AY 111 : 27012 4 DR9 rY7 1,ii4^ 8R 7 981} I0. 41 627.M-055 73970 EL PASEO 1; S13.41 8.E4U-99 42 627 222 '56 73993 H GHVV!+Y ' 11 2118, 73 5 296.41 1.112 ' 2 5,526 •?i Totals lit $58.525.97 5164,4W.25 333.15&84 $254.179.06 '' am w rouldiN. tour fro-P vary h4p, IN Owui Sxgd ,.Taste lj Sc ur cei, RrJ-r side CwNtY Snc red Rd]; VJil dan FiuiEW Se mms 2019/2020 President's Plaza Property and Business Imprvverrlent District Page C-2