HomeMy WebLinkAboutRes 2015-36 and 37 FY 15/16 Palm Desert Consolidated Landscape and Lighting DistrictCITY OF PALM DESERT
CITY MANAGER'S OFFICE
STAFF REPORT
REQUEST: APPROVAL TO INITIATE THE PROCEEDINGS TO LEVY AND
COLLECT ANNUAL ASSESSMENTS FOR THE PALM DESERT
CONSOLIDATED LANDSCAPE AND LIGHTING DISTRICT FOR
FISCAL YEAR 2015/2016; AND GRANT PRELIMINARY
APPROVAL OF THE ENGINEER'S REPORT FOR THE
CONSOLIDATED PALM DESERT LANDSCAPE AND LIGHTING
DISTRICT FOR FISCAL YEAR 2015/2016
SUBMITTED BY: Paul S. Gibson, Finance Director/Treasurer
DATE: May 14, 2015
CONTENTS: Resolution No. 2015- 36
Resolution No. 2015- 37
Preliminary Engineer's Report
Recommendation
Waive further reading and adopt:
1. Resolution No. 2015- 36 initiating the proceedings for the levy
and collection of annual assessments for the Palm Desert Consolidated
Landscape and Lighting District for Fiscal Year 2015/2016.
2. Resolution No. 2015- 37 declaring the intent to levy and collect
annual assessments for the Palm Desert Consolidated Landscape and
Lighting District, and granting preliminary approval of the Engineer's
Report for Fiscal Year 2015/2016.
Executive Summary
The attached resolutions initiate the process to levy and collect annual assessments for
35 existing landscape and lighting districts (LLD's) and grant preliminary approval of the
Engineer's Report. The Engineer's Report establishes the annual budgets and method
of appropriation for each district for Fiscal Year 2015/2016.
Staff Report
Consolidated Landscape and Lighting District FY 2015/2016
May 14, 2015
Page 2
If the attached resolutions are approved, a public hearing will be scheduled for June 11 ,
2015, to allow public testimony, approve the Final Engineer's Report, and order the levy
and collection of assessments for Fiscal Year 2015/2016.
Background
The City of Palm Desert administers 35 individual landscape and lighting districts,
referred to as the Palm Desert Consolidated Landscape and Lighting District. These
districts were established to pay for the maintenance of perimeter landscaping and
streetlighting benefiting individual residential subdivisions.
The purpose of the Landscape and Lighting districts is to fully recover all costs that the
City outlays to maintain and administer these districts. However, in some cases there is
a "finding of general benefit," which means any improvement and the associated costs
that can be found to benefit properties outside of a district or the public at large can be
considered a "general benefit." Listed in the FY 2015/2016 draft engineer's report is
$53,518 in general benefit which is paid for by the City's general fund. The $53,518
amount is largely comprised (80%) of monies spent maintaining the Canyon Cove
District (Haystack Greenbelt). The remaining 19% of general benefit monies are
allocated to districts with street lighting or landscaping that fronts an arterial street.
Each year the City must initiate proceedings to levy and collect annual assessments
from each district and schedule a public hearing to receive public input. An Engineer's
Report must be prepared detailing the proposed budget for each district and the method
of appropriation. The attached Engineer's Report includes a budget for each district,
and Table 1 summarizes each district's levy.
Staff recommends that the City Council approve the attached resolutions to initiate the
levy and collection of annual assessment for all districts. If the resolutions are approved,
a public hearing will be scheduled for June 11, 2015, to receive public testimony,
approve the Final Engineer's Report, and order the levy and collection of assessments
for FY 2015/2016.
Staff Report
Consolidated Landscape and Lighting District FY 2015/2016
May 14, 2015
Page 2
Fiscal Analysis
The assessment and collection of the levy amount funds the on -going maintenance of
the Consolidated Landscaping and Lighting District costs.
Prepare
MBy:
Paul S. Gibson
Finance Director/Treasurer
RESOLUTION NO. 2015-. 36
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF PALM
DESERT, CALIFORNIA, INITIATING PROCEEDINGS FOR THE LEVY
AND COLLECTION OF ASSESSMENTS FOR THE CONSOLIDATED
PALM DESERT LANDSCAPING AND LIGHTING DISTRICT FOR
FISCAL YEAR 2015/2016
The City Council of the City of Palm Desert (hereafter referred to as the "City
Council") does resolve as follows:
WHEREAS, The City Council through previous resolutions has formed and levied
annual assessments for the Consolidated Palm Desert Landscaping and Lighting District
(hereafter referred to as the "District"), pursuant to the provisions of the Landscaping and
Lighting Act of 1972, Part 2, Division 15 of the Califomia Streets and Highways Code
(commencing with section 22500) (hereafter referred to as the "Act") that provides for the
collection of assessments by the County of Riverside on behalf of the City of Palm Desert
to pay the maintenance and services of improvements related thereto; and,
WHEREAS, The City Council desires to initiate proceedings for the levy and
collection of annual assessments for the fiscal year 2015/2016 for the landscape and
lighting improvements and services that provide benefit to the properties within the District
pursuant to the provisions of the Act; and,
WHEREAS, The City has retained Willdan Financial Services for the purpose of
assisting with the Annual Levy of the District, including the preparation and filing of an
Engineer's Report (hereafter referred to as the "Report") with the City Clerk in accordance
with the Act.
NOW, THEREFORE BE IT RESOLVED, DETERMINED, AND ORDERED BY
THE CITY COUNCIL FOR THE DISTRICT, PURSUANT TO CHAPTER 3, SECTION
22624 OF THE ACT, AS FOLLOWS:
Section 1 The above recitals are true and correct.
Section 2 The City Council hereby orders Willdan Financial Services to prepare and
file with the City Clerk the Report concerning the levy of assessments for the District for
the fiscal year commencing July 1, 2015 and ending June 30, 2016 in accordance with
Chapter 3, Section 22622 of the Act.
Section 3 The improvements within the District include but are not limited to: turf,
ground cover, shrubs and trees, irrigation systems, street lighting, water features, entry
monuments, drainage systems and all appurtenant facilities and operations related
thereto. The Engineer's Report shall provide a more detailed description of the
Resolution No. 2015- 36
improvements and services provided by the District and describes any new improvements
or substantial changes of the improvements for which properties are assessed.
Section 4 The City Council hereby determines that to provide the improvements
generally described in Section 3 of this resolution and to be detailed in the Report, it is
necessary to levy and collect assessments within the District for fiscal year 2015/2016
and said assessments shall be outlined and described in the Report and imposed
pursuant to the provisions of the Act and the California Constitution Article XIIID.
PASSED, APPROVED, AND ADOPTED THIS DAY OF ,
2015.
STATE OF CALIFORNIA)
COUNTY OF RIVERSIDE) ss.
CITY OF PALM DESERT)
SUSAN MARIE WEBER, Mayor
City of Palm Desert, California
I, , City Clerk of the City of
Palm Desert, County of Riverside, State of California do hereby certify that the
foregoing Resolution No. was regularly adopted by the City Council of
said City of Palm Desert at a regular meeting of said Council held on the
day of , 2015, by the following vote:
AYES:
NOES:
ABSENT:
ABSTAINED:
Rachelle D. Klassen, City Clerk
City of Palm Desert
2
RESOLUTION NO. 2015- 37
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF PALM
DESERT, CALIFORNIA, DECLARING ITS INTENTION FOR THE LEVY
AND COLLECTION OF ASSESSMENTS FOR THE CONSOLIDATED
PALM DESERT LANDSCAPING AND LIGHTING DISTRICT FOR
FISCAL YEAR 2015/2016 AND PRELIMINARY APPROVAL OF THE
ENGINEER'S REPORT
The City Council of the City of Palm Desert (hereafter referred to as the "City
Council") does resolve as follows:
WHEREAS, The City Council pursuant to provisions of the Landscaping and
Lighting Act of 1972, Part 2, Division 15 of the Califomia Streets and Highways Code
(commencing with section 22500) (hereafter referred to as the "Act") did by previous
resolution, order the preparation of an Engineer's Report (hereafter referred to as the
"Report") for the District known and designated as the Consolidated Palm Desert
Landscaping and Lighting District (hereafter referred to as the "District"); and,
WHEREAS, The City Council pursuant to provisions of the Act proposes to levy
and collect assessments against lots and parcels of land within the various Zones of the
District for the fiscal year 2015/2016, to pay the maintenance, servicing and operation of
the improvements related thereto; and,
WHEREAS, Willdan Financial Services has prepared and filed a Report with the
City Clerk pursuant to Section 22623 of the Act, and said Report has been presented to
City Council and is hereby incorporated by reference; and,
WHEREAS, The City Council has examined and reviewed the Report as
presented, and is preliminarily satisfied with the description of the District, the Zones
and improvements identified therein, each of the budget items and documents as set
forth therein, and is satisfied that the proposed assessments contained therein, have
been spread in accordance with the special benefits received from the improvements,
operation, maintenance and services to be performed within the District, as set forth in
said Report or as modified by City Council action and incorporated herein.
NOW, THEREFORE BE IT RESOLVED, DETERMINED, AND ORDERED BY
THE CITY COUNCIL FOR THE DISTRICT, PURSUANT TO CHAPTER 3, SECTION
22624 OF THE ACT, AS FOLLOWS:
Section 1 The above recitals are true and correct.
Section 2 Intention: The City Council hereby declares its intention to order the annual
levy and collection of assessments within the District pursuant to the Act, over and
Resolution No. 2015- 37
including the land within the District boundary, and to levy and collect assessments on
such land to pay the annual costs and expenses of the improvements and services
described in Section 5 of this resolution, for fiscal year 2015/2016.
Section 3 The Report has been prepared and filed with the City Clerk. The City Clerk
has presented to the City Council, a Report in connection with the proposed
improvements, assessments, the levy and collection of assessments for fiscal year
2015/2016 in accordance with Chapter 1, Article 4 of the Act, and is hereby approved, as
required by Section 22623 of the Act, on a preliminary basis.
Section 4 Boundaries and Designation: The description of the District boundary and
the Zones therein are outlined in the Report and by reference is made part of this
resolution. The District includes thirty-three (33) Benefit Zones and Sub -zones: Canyon
Cove (Zone 2); Vineyards (Zone 3); Parkview Estates (Zone 4); Cook and Country Club
(Zone 5) Sub -zones are Desert Mirage, Sandcastles, and Primrose 2; Hovley Lane (Zone
6) Sub -zones are Monterey Meadows, The Glen, Hovley Estates, Sonata I, Sonata II,
Hovley Collection, La Paloma I, La Paloma II, La Paloma III, Sandpiper Court, Sandpiper
West, Hovley Court West, Diamondback and Palm Court; Waring Court (Zone 7); Palm
Gate (Zone 8); The Grove (Zone 9); Portola Place (Zone 11); Palm Desert Country Club
(Zone 13); K & B at Palm Desert (Zone 14); Canyon Crest (Zone 15); and, Shepard Lane
(Zone 16) Sub -Zones are College View Estates I, College View Estates II, Sundance
East, Sundance West, Petunia I and Boulders. The District is designated as
"Consolidated Palm Desert Landscaping and Lighting District."
Section 5 Description of Improvements: Reference is hereby made to the Report for a
detailed description of the improvements. The improvements within the District include but
are not limited to: turf, ground cover, shrubs and trees, irrigation systems, street lighting,
water features, entry monuments, drainage systems and all appurtenant facilities and
operations related thereto.
Section 6 Proposed Assessment Amounts: The proposed assessments are outlined
in the Report. District Assessments are calculated in accordance with the method of
apportionment established for the District and do not exceed the assessment rates and
annual inflationary adjustment previously authorized by City Council and approved by
the property owners in accordance with the provisions of the California State
Constitution, Article XIIID.
Section 7 Notice Of Public Hearing: The City Council hereby declares its intention to
conduct a Public Hearing concerning the District, improvements, and the levy of
assessments, in accordance with Chapter 3 of the Act. Notice is hereby given that a
Public Hearing on these matters will be held by the City Council on June 11, 2015 at
4:00 P.M., or as soon thereafter as feasible in the City Hall (Council Chambers), located
at 73-510 Fred Waring Drive, Palm Desert, California. At the Public Hearing, all
interested persons shall be afforded the opportunity to hear and be heard.
2
Resolution No. 2015- 37
Section 8 Notice: The City shall give notice of the time and place of the Public
Hearing to all property owners within the District by causing the publishing of this
resolution once in the local newspaper not less than ten (10) days before the date of
the public hearing, and by posting a copy of this resolution on the official bulletin board
customarily used by the City Council for the posting of notices pursuant to the Act. For
fiscal year 2015/2016, no new or increased assessments are proposed and a mailing of
a notice and ballot to property owners is not required.
Section 9 The City Clerk is hereby authorized and directed to give notice of such
hearing as provided by law.
PASSED, APPROVED, AND ADOPTED THIS DAY OF ,
2015.
STATE OF CALIFORNIA)
COUNTY OF RIVERSIDE) ss.
CITY OF PALM DESERT)
I,
Palm Desert, County of Riverside,
foregoing Resolution No.
said City of Palm Desert
day of
AYES:
NOES:
ABSENT:
ABSTAINED:
at a
SUSAN MARIE WEBER, Mayor
City of Palm Desert, California
, City Clerk of the City of
State of California do hereby certify that the
was regularly adopted by the City Council of
regular meeting of said Council held on the
, 2015, by the following vote:
Rachelle D. Klassen, City Clerk
City of Palm Desert
3
27368 Via industria
Suite 200
Temecula, CA 92590
T 951,587.3500 1 800.755.6864
F 951,587.3510
www.wilidan.com/financial
ENGINEER'S REPORT AFFIDAVIT
Establishment of Annual Assessments for the:
Consolidated Palm Desert Landscaping and Lighting
District
City of Palm Desert
Riverside County, State of California
This Report identifies the parcels within the District and the relevant zones therein,
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
Willdan Financial Services
Assessment Engineer
On Behalf of the City of Palm Desert
Josephine Perez -Moses, Senior Project Manager
District Administration Services
in
Richard Kopecky
R. C. E. #16742
2015.
TABLE OF CONTENTS
1. OVERVIEW........................................................................................1
A. Introduction...............................................................................1
B. Compliance with the Current Legislation...............................2
C. General Description of the District and Services...................2
D. Improvements Authorized By The 1972 Act ........................... 3
11. SPECIFIC IMPROVEMENTS AND SPECIAL BENEFIT ZONES .....5
III. METHOD OF APPORTIONMENT...............................................17
A. General.....................................................................................17
B. Benefit Analysis......................................................................17
C. Assessment Methodology......................................................19
D. Assessment Range Formula..................................................21
IV. DISTRICT BUDGETS..................................................................23
A. Description of Budget Items..................................................23
B. District Budgets......................................................................26
APPENDIX A — DISTRICT BOUNDARY MAPS.................................31
APPENDIX B — 2015/2016 ASSESSMENT ROLL..............................32
°WILLDAN I
Financial Services
I. Overview
A. Introduction
The City of Palm Desert (hereafter referred to as "City") annually levies and
collects special assessments in order to provide and maintain improvements
within the Consolidated Palm Desert Landscaping and Lighting Maintenance
Assessment District No.1 (hereafter referred to as the "District"). The District was
formed in 1993, through the consolidation of several individual landscaping and
lighting maintenance districts that previously existed within the City. The original
districts and subsequent annexations of various territories and developments to
the Consolidated District are identified as separate Zones and/or Sub -zones
(hereafter referred to jointly as "Zones"). The District and the Zones therein have
been established and are levied annual assessments pursuant to the
Landscaping and Lighting Act of 1972, Part 2 of Division 15 of the California
Streets and Highways Code (hereafter referred to as the "1972 Act").
This Engineer's Annual Levy Report (hereafter referred to as the "Report")
describes the District and improvements, any proposed changes to the District or
improvements and the proposed budgets and assessments for Fiscal Year
2015/2016. The proposed assessments are based on the City's estimated cost to
maintain the improvements that provide special benefit to properties within the
District. The various improvements within the District and the costs of those
improvements are identified and budgeted separately for each Zone, including
the expenditures, deficits, surpluses, revenues, and reserves.
The word "parcel," for the purposes of this Report, refers to an individual property
assigned its own Assessment Number by the Riverside County Assessor's
Office. The Riverside County Auditor/Controller uses Assessment Numbers and
specific Fund Numbers, to identify on the tax roll, properties assessed for special
district benefit assessments. Each parcel within a Zone is assessed
proportionately for only those improvements provided in that Zone from which the
parcel receives special benefit.
At a noticed Public Hearing, the City Council will consider all testimony and
written comments presented and may direct any necessary modifications to the
Report and approve the Report as submitted or amended. Following approval of
the Report, the City Council by resolution, shall order the improvements to be
made, and confirm the levy and collection of assessments pursuant to the 1972
Act. The assessment rates and method of apportionment described in this Report
as approved by the City Council defines the assessments to be applied to each
parcel within the District for Fiscal Year 2015/2016. The assessments as
approved will be submitted to the Riverside County Auditor/Controller to be
included on the property tax roll for each parcel for the fiscal year.
201512016 Consolidated Palm Desert Landscape and Lighting District No.1 Page 1
We WILLDAN
Financial Services
B. Compliance with the Current Legislation
The City Council annually conducts a public hearing to accept public comments
and testimony, to review the Report and adopt the annual assessments to be
levied on the County tax roll for the fiscal year. The assessments described in
this Report and subsequently approved by the City Council have been prepared
in accordance with the 1972 Act and in compliance with the provisions of the
California Constitution, Article X111D (hereafter referred to as the "Article MID"),
which was enacted by the passage of Proposition 218 in November 1996.
In compliance with the provisions of Article XIIID, in Fiscal Year 1997/1998, the
City conducted property owner ballot proceedings for the special benefit
assessments applicable to each of the existing Zones within the District. At that
time, the assessments presented to property owners included the assessment
range formula previously established for the District and described in this Report.
Upon tabulation of the ballots returned, it was determined that majority protest
did not exist and the City Council approved and adopted the assessments and
assessment range formula balloted and approved by the property owners.
Similar proceedings have been conducted for all new or increased assessments
including any annexations to the District.
C. General Description of the District and Services
The City annually levies and collects assessments in order to maintain and
service various improvements within the District. For Fiscal Year 2015/2016, the
District is comprised of thirty-three (33) separate benefit Zones, each funding
specific improvements and services.
The District provides for the maintenance and operation of local landscaping and
lighting improvements and associated appurtenances located within the public
right-of-ways and dedicated landscape easements. The improvements and the
annual costs of those improvements are identified and budgeted separately for
each Zone, including the expenditures, deficits, surpluses, revenues, and
reserves.
The improvements provided and for which parcels are levied special benefit
assessments within the District can be categorized as three (3) improvement
types.
1. Local street lighting (residential street lighting associated with the properties
within the Zone and specific subdivisions).
2. Local landscaping improvements including parkways, perimeters, entryways,
local medians, and internal landscaped amenities.
201512016 Consolidated Palm Desert Landscape and Lighting District No.1 Page 2
WILLDAN
Financial Services
3. Special Zone services including tree trimming, graffiti and weed abatement
and landscape maintenance of flood control areas (retention and detention
basins).
The costs associated with the improvements authorized by the provisions of the
1972 Act are equitably spread among the benefiting parcels in proportion to the
special benefit they receive. Only parcels that receive special benefits from the
improvements are assessed, and each Zone consists of parcels that benefit from
those specific improvements.
Landscape improvements maintained by the District and associated with each
Zone were either installed as a condition of development or were installed for the
benefit of the properties assessed. The landscape improvements associated with
each Zone may include, but are not limited to: open space areas; medians;
parkways; slopes; retention or detention basin areas; and public right-of-ways or
easements that provide special benefits to the parcels. These improvements may
include, but are not limited to: turf, ground cover, shrubs and trees, irrigation
systems, decorative lighting, water features, entry monuments, drainage
systems, hardscapes and associated appurtenances. Similar to landscape
improvements, street lighting improvements funded through District assessments
were installed for the benefit of properties within each of the Zones and the
assessments provide for the maintenance, operation and energy costs related to
those street light improvements.
D. Improvements Authorized By The 1972 Act
As applicable or may be applicable to this proposed District, the 1972 Act defines
improvements to mean one or any combination of the following:
• The installation or planting of landscaping.
• The installation or construction of statuary, fountains, and other
ornamental structures and facilities.
• The installation or construction of public lighting facilities.
• 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,
clearing, removal of debris, the installation or construction of curbs,
gutters, walls, sidewalks, or paving, or water, irrigation, drainage, or
electrical facilities.
• The maintenance or servicing, or both, of any of the foregoing.
• The acquisition of any existing improvement otherwise authorized
pursuant to this section.
Incidental expenses associated with the improvements including, but not limited
to:
• The cost of preparation of the report, including plans, specifications,
estimates, diagram, and assessment;
201512016 Consolidated Palm Desert Landscape and Lighting District No.1 Page 3
WILLDAN
Financial Services
• The costs of printing, advertising, and the publishing, posting and mailing
of notices;
• Compensation payable to the County for collection of assessments;
• Compensation of any engineer or attorney employed to render services;
• Any other expenses incidental to the construction, installation, or
maintenance and servicing of the improvements;
• Any expenses incidental to the issuance of bonds or notes pursuant to
Section 22662.5.
• Costs associated with any elections held for the approval of a new or
increased assessment.
The 1972 Act defines "Maintain" or "maintenance" to mean 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.
• Providing for the life, growth, health, and beauty of landscaping, including
cultivation, irrigation, trimming, spraying, fertilizing, or treating for disease
or injury.
• The removal of trimmings, rubbish, debris, and other solid waste.
• The cleaning, sandblasting, and painting of walls and other improvements
to remove or cover graffiti.
201512016 Consolidated Palm Desert Landscape and Lighting District No.1 Page 4
WILLDAN
w Financial Services
II. Specific Improvements and Special Benefit Zones
The boundaries of each Zone, the location of improvements and special benefit
received by the properties and property owners within each Zone are described
in this section of the Report. In any given fiscal year, City staff will determine the
scope of work for each Zone as assessment revenues allow. Any necessary
reductions in the scope of work will likely include, but are not limited to; the
frequency of mowing and edging turf areas; the application of fertilizers and
aeration of turf; trimming and pruning of shrubs, trees and ground cover; trash
pick-up in landscaping areas; and weed and litter control. The allocation of
special benefit and general benefit of the improvements provided within the
District are summarized in the Method of Apportionment section of this Report
and are identified in the budget for each Zone. A description of the District
improvements and the level of annual service each Zone will receive are
provided in the following:
Zone #2 (Canyon Cove):
Zone #2 includes Tracts 11636-1, 2, 3, & 4 and Tract 23485, generally located
South of Deep Canyon Tennis Club, North of Haystack Road, West of Marrakesh
Country Club, and East of Highway 74. The streets within the Zone include
Ambrosia Street, Sweetbrush Lane, Deer Grass Drive, Lotus Court, Calliandra
Street, Aber Street and Alamo Drive.
These parcels benefit from the maintenance and operation of street lighting
encompassing the streets within the Zone, the landscaped parkway along the
East side of Highway 74 and the landscaped areas on the North side of Haystack
Road, adjacent to the above mentioned tracts and installed as part of these
residential developments.
The interior local street lighting has been identified and allocated as 100%
special benefit with no general benefit allocation. The parkway landscaping along
Highway 74 has been identified as 100% special benefit to the parcels within the
Zone. However, it has been determined that the landscaped median on Haystack
Road (although installed as part of the development) not only provides a special
benefit to properties within Canyon Cove, but also provides a general benefit.
The proportionate general benefit of this improvement has been identified and
eliminated from the Zone assessments. Although there is a general benefit
component, the majority (83%) of the median landscaping on Haystack Road is a
flood control channel and was required for development of the homes within
Canyon Cove. Therefore, pursuant to Article XIIID Section 5a (assessments used
to fund flood control and drainage systems) the majority of the costs for this
landscaped area could be considered exempt. However, in recognition of the
general benefit this improvement area provides and the previous assessments
applied to properties within the Zone, it was determined that the City would fund
a large portion of the costs associated with this landscaped median area. Refer
2015/2016 Consolidated Palm Desert Landscape and Lighting District No.1 Page 5
WILLDAN
Financial Services
to the budget section of this Report for details on the allocation of benefit and
related assessments.
Zone #3 (Vineyards):
Zone #3 consists of the parcels in Tracts 12181-1 and 12181-2 on the West side
of Portola Avenue. The streets within the Zone include Martini Court, Heitz Court,
Mondavi Court, Callaway Court, Stony Hill Court, Masson Street, Krug Avenue,
Sebastian Way, and San Pasqual Avenue/Rutledge Way.
These parcels receive special benefits from the operation and maintenance of
street lighting improvements within the Zone boundaries and the landscaped
area along the West side of Portola Avenue, from the northern boundary to the
southern boundary of the two tracts.
Both the street lighting and landscape improvements identified for this Zone were
installed as part of the residential development and the ongoing maintenance
and operation of these improvements provide special benefits to properties within
the Zone. It has further been determined that these improvements were installed
and are maintained solely for the benefit of properties within the Zone and the
improvements provide no measurable benefit to properties outside the Zone. Any
benefit conveyed to other properties or to the public at large (general benefit) is
incidental. Therefore, both the interior tract street lighting and the parkway
(perimeter) landscaping costs have been identified and apportioned 100% as a
special benefit to the parcels within the Zone.
Zone #4 (Parkview Estates):
Zone #4 consists of the parcels in Tract 8237, South of Magnesia Falls Drive,
North of Fred Waring Drive, West of Deep Canyon Road, and East of Portola
Avenue.
These parcels receive special benefits from the operation and maintenance of
street lighting along Primrose Drive, Desert Star Boulevard, Vanda Circle,
Palmilla Circle, Myrsine Avenue, Gazania Place, Rutledge Avenue, Buttonwood
Drive, Silktree Lane, Santolina Drive, Balsam Lane, and Erin Street. The street
lighting improvements were installed as part of the residential development and
are considered a special benefit to the properties within the development (i.e.,
Zone). The ongoing operation and maintenance of interior residential street
lighting provides no measurable general benefit to properties outside the Zone or
to the public at large. To the extent that some streetlights associated with the
Zone are located on the perimeter of the residential development and provides
direct illumination to parcels outside the Zone, a portion of the maintenance costs
has been identified as a general benefit. This Zone has twenty interior streetlights
and five perimeter streetlights resulting in an allocation of the Zone costs as 90%
special benefit and 10% general benefit.
201512016 Consolidated Palm Desert Landscape and Lighting District No.1 Page 6
WILLDAN
Financial Services
Zone #5 (Cook and Country Club):
Zone #5 consists of three (3) separate residential subdivisions identified as Sub -
zones. These three Sub -zones are known and identified as:
• Desert Mirage (Tract 25639)
• Sandcastles (Tract 21338-1)
• Primrose II (Tract 25436)
Each of these Sub -zones has specific local improvements maintained by the
District that were installed as part of these residential developments.
These three subdivisions were originally part of a larger Zone known as Cook
and Country Club and were proportionately assessed for median landscaping in
the area as well as their local (tract specific) improvements. In fiscal year
1997/1998 it was determined that the median landscaping in the Cook and
Country Club area was largely a general benefit and this portion of the
assessment was eliminated. However, it was determined that the parcels within
these three (3) Sub -zones receive special benefit from tract specific
improvements maintained by the District, and each parcel within the respective
Sub -zones should continue to be assessed proportionately for the cost of
services associated with those local improvements.
Upon review of the specific street lighting improvements associated with each of
these Sub -zones, the street lighting facilities have been identified as interior tract
streetlights. These streetlights provide little or no direct illumination to parcels
outside the Sub -zones and therefore the costs of maintaining these
improvements are allocated as 100% special benefit with no general benefit.
Upon review, it has been determined that 15% of the improvements within the
Desert Mirage Sub -Zone are of a general benefit to those properties outside of
the Sub -zone. Therefore, this percentage of the costs of maintaining the Sub -
zone has been removed from the assessment and must be funded from other
sources.
The property owners in Sub -zone known as Desert Mirage were balloted in Fiscal
Year 2004/2005 for an increase in their maximum assessment rates. The
proposed levy increase would fund new maintenance costs required after the
City of Palm Desert renovated the improvements with water efficient landscaping
and irrigation systems. Majority protest did not exist, therefore the City will move
forward with the plans to renovate the improvements in the Desert Mirage Sub -
zone. Refer to the budget for Zone 5 in Section IV of this Report for specifics
regarding the proposed assessment for the current fiscal year and the maximum
assessment.
201512016 Consolidated Palm Desert Landscape and Lighting District No.1 Page 7
1WILLDAN
Financial Services
Zone #6 (Hovley Lane):
Parcels within this Zone are located generally East of Monterey Avenue and
West of Portola Avenue and includes parcels and tracts along Hovley Lane West.
Zone 6 includes the following subdivisions and Sub -zones:
• Monterey Meadows (Tracts 21791
and 22741)
• Hovley Glen (Tract 25217)
• Hovley Estates (Tract 24591)
• Sonata I (Tract 23982)
• Sonata 11 (Tracts 24254 -1, 2, 3)
• Hovley Collection (Tract 24603)
• La Paloma I (Tract 24773-1)
• La Paloma I I (Tract 24773)
• La Paloma III (Tract 29045)
• Sandpiper Court (Tract 27370)
• Hovley Court West (Tract 29585)
• Sandpiper West (Tract 29579)
• Diamondback Road (Tract 29893)
• Palm Court (Tract 25373)
The parcels within each of the fourteen (14) Sub -zones of Zone 6 (Hovley Lane)
receive benefit from various improvements that were installed as part of the
separate residential developments and are specific to each tract and subdivision.
The assessment for each Sub -zone funds and provides for the parkway
landscaping improvements adjacent to each tract along Hovley Lane as well as
specific in -tract improvements. The in -tract improvements may include street
lighting; dry well and retention basin landscape maintenance; and landscaping of
additional parkway areas. The improvements within Zone 6 include street lighting
on Clover Lane, Meadow Lane, Hovley Lane West, Centennial Circle, Posada
Court, Via Fonda, Sonata Court, Avenida Arcadia, Avenida Solana, Sandpiper
Court, Avenida Rosario, Sandpiper Court West Hovley Court, Diamondback
Road, and Palm Court; landscaped parkways along Hovley Lane West, Monterey
Avenue, Portola Avenue and landscaped retention basins located within Hovley
Estates, Hovley Collections, La Paloma 1, La Paloma 2, Sandpiper Court, and
Sandpiper Court West.
Upon review of the specific street lighting improvements associated with each of
these Sub -zones, the street lighting facilities have been identified as tract specific
streetlights. To the extent that some streetlights associated with the Glen, Sonata
I and Hovley West Sub -zones are located on the perimeter of the development
and provide direct illumination to parcels outside the subdivision, a portion of the
maintenance costs (15%) have been identified as a general benefit component.
Therefore, the cost of maintaining the street light improvements is allocated as
85% special benefit to properties within these Sub -zones.
Similarly, it has been determined that a portion of the parkway landscape
improvements associated with the Glen, Sonata I and Hovley West Sub -zones
provide a general benefit to properties outside of these Sub -zones. Therefore,
15% of the costs of maintaining these landscaped areas has been removed from
the assessments and will be funded from other sources. The landscape
20152016 Consolidated Palm Desert Landscape and Lighting District No.1 Page 8
WILLDAN
Financial Services
improvements associated with each of the remaining Sub -zones provide no
measurable general benefit to properties outside the Zone or to the public at
large, and therefore, their specific local landscaping improvements and the
corresponding assessments have been identified 100% as a special benefit to
parcels within the Sub -zones.
The property owners in the nine (9) Sub -zones known as The Glen, Hovley
Estates, Sonata I, Sonata II, La Paloma I, Sandpiper Court, Sandpiper West,
Hovley West and Hovley Collection, were balloted in Fiscal Year 2004/2005 for
an increase in their maximum assessment rates. In conjunction with the
assessment increase, the City proposed to renovate the existing improvements
with more water efficient landscaping and modifications to the irrigation system.
For seven (7) of the nine (9) Sub -zones balloted, majority protest did not exist
and the City will move forward with the plans to renovate the improvements in
those Sub -zones. However, majority protest existed in Hovley West and Hovley
Collection, and the proposed assessment increase for these two Sub -zones will
not be imposed. Without the additional maintenance funding, the City will not be
able to renovate the improvements for these two Sub -zones, but will continue to
maintain the existing improvements at a level of service compensatory with the
available assessment revenues at the existing assessment rates. Refer to the
budgets for Zone 6 in Section IV of this Report for specifics regarding the
proposed assessment for the current fiscal year and the maximum assessment.
In Fiscal Year 2004/2005 the Palm Court Sub -zone was annexed to Zone 6
through property owner protest hearing proceedings. Upon conclusion of a
noticed Public Hearing, it was determined that a majority protest did not exist.
Upon review of the specific improvements associated within this Sub -zone,
benefit conveyed to other properties or to the public at large (general benefit) has
been determined by comparison to be incidental. Therefore, the costs of the on-
going operation and maintenance of the improvements have been identified and
apportioned 100% as a special benefit to the parcels within the Sub -zone.
Zone #7 (Waring Court):
Zone 7 consists of Tract 25304, North of Fred Waring Drive and East of Phyllis
Jackson Lane.
These parcels receive special benefit from the ongoing maintenance of
landscaped parkways along Fred Waring Drive and Phyllis Jackson Lane
adjacent to the tract. The improvements were installed as part of the residential
development and it has been determined that the operation and maintenance of
the landscape improvements provide no measurable general benefit to other
properties outside the Zone or to the public at large. Therefore, the local
landscaping improvements associated with this Zone and the costs of providing
201512016 Consolidated Palm Desert Landscape and Lighting District No.1 Page 9
WILLDAN
Financial Services
these improvements have been identified as 100% special benefit to parcels
within Zone 7.
Zone #8 (Palm Gate):
Zone 8 consists of the parcels in Tract 24287 located East of Deep Canyon
Road, and North of Fred Waring Drive, on Coral Bells Circle, Daylily Circle, and
Moss Rose Drive.
These parcels receive benefit from the maintenance and operation of local street
lighting at the entrances to the development at the corners of Deep Canyon Road
and Coral Bells Circle, Daylily Circle, and Moss Rose Drive. These parcels also
receive special benefit from the maintenance of the landscaped parkways
adjacent to the development on Deep Canyon Road.
Both the street lighting and landscape improvements identified for this Zone were
installed as part of the residential development and the ongoing maintenance
and operation of these improvements provide special benefit to properties within
the Zone. It has been determined that these improvements were installed and
are maintained solely for the benefit of properties within the Zone and provide no
measurable benefit to properties outside the Zone or to the public at large.
Therefore, both the interior tract street lighting and the parkway (perimeter)
landscaping costs have been identified and apportioned 100% as a special
benefit to the parcels within the Zone.
In conjunction with a proposed renovation and upgrade of the existing landscape
improvements the property owners in Zone 8 were balloted in Fiscal Year
2004/2005 for an increase in their maximum assessment rates. Majority protest
existed and the maximum assessment rate will not be increased over the amount
previously approved for the Zone. Since the assessment increase was not
approved the City will not move forward with the proposed renovations, but will
continue to maintain the existing improvements at a level of service
compensatory with the available assessment revenues. Refer to the budget for
Zone 8 in Section IV of this Report for specifics regarding the proposed
assessment for the current fiscal year and the maximum assessment.
Zone #9 (The Grove):
Zone 9 consists of the parcels in Tract 24984 South of Goleta Avenue and West
of Deep Canyon Road.
These parcels receive special benefits from the improvements and maintenance
of street lighting at the entrance to the development at the corner of Deep
Canyon Road and Royal Canyon Lane as well as interior street lighting on Kings
Canyon Lane, Indian Canyon Lane, Hazel Canyon Lane, and Royal Canyon
Lane. These parcels also receive special benefits from the improvements and
201512016 Consolidated Palm Desert Landscape and Lighting District No.1 Page 10
"'WILLDAN
Financial Services
maintenance of parkway landscaping adjacent to the tract on Deep Canyon
Road, and interior landscaping, including an entryway median, parkway
landscaping and palm tree trimming within the public right-of-ways on Royal
Canyon Lane that were installed as part of the residential tract development.
Both the street lighting and landscape improvements identified for this Zone were
installed as part of the residential tract development and the ongoing
maintenance and operation of these improvements provide special benefit to
properties within the Zone. It has further been determined that these
improvements were installed and are maintained solely for the benefit of
properties within the Zone and the improvements provide no measurable benefit
to properties outside the Zone or to the public at large. Therefore, both the tract
street lighting and the landscaping costs (parkways and interior landscaping)
have been identified and apportioned 100% as a special benefit to the parcels
within the Zone.
As part of the overall landscaping costs for this Zone, specialized maintenance
(palm tree trimming) is budgeted separately as this service is not covered under
the regular maintenance contract the City has with its landscape contractor.
However, like other landscape maintenance within the Zone this service benefits
only the properties within the Zone and has been identified as 100% special
benefit.
Zone #11 (Portola Place):
Zone 11 is generally located South of Santa Rosa Way and East of Portola
Avenue and consists of the parcels in Tract 27692.
These parcels receive special benefits from the servicing and maintenance of the
landscaped parkways adjacent to the tract on Portola Avenue and Santa Rosa
Way, and interior tract landscaping on Olive Court installed as part of the
residential development.
The developer (D & F Development) was conditioned to form the necessary
District Zone for the public improvements that would be installed as part of
subdivision tract 27692. In a letter to the City dated April 4, 1994, the developer
(sole owner of the property at that time) requested inclusion of the parcels within
the tract into the District and to be assessed annually for the cost of maintaining
the improvements. This letter constitutes a 100% landowner petition pursuant to
Article XIIID and supports a position that the assessments imposed prior to July
1, 1997 were exempt from the requirements of Article XIID.
Although the assessments for these improvements were identified as exempt in
fiscal Year 1997/1998 and not subject to the procedural requirements of a protest
balloting procedure, the improvements and the related assessments for this Zone
were identified as 100% special benefit. It has been determined that the ongoing
201512016 Consolidated Palm Desert Landscape and Lighting District No.1 Page 11
WILLDAN I
Financial Services
operation and maintenance of the improvements provide no measurable general
benefit to other properties outside the Zone or to the public at large. Therefore,
these improvements, the corresponding assessments and the annual inflationary
adjustment previously approved by landowner petition are in compliance with the
substantive requirements of the proposition. However, any future increases to the
assessments will require property owner ballot proceedings.
Zone #13 (Palm Desert Country Club):
Zone 13 is located generally South of Hovley Lane East, North of Fred Waring
Drive, West of Warner Trail, and West of Washington and is commonly referred
to as the Palm Desert Country Club area.
The parcels within this Zone receive special benefits from the servicing and
maintenance of entryway landscaping on State Street and Washington Avenue,
parkway landscaping along Fred Waring Drive and local residential street lighting
within the Zone.
Parcels within Zone 13 were annexed into the City in Fiscal Year 1994/95. Prior
to City annexation the local improvements within this Zone were assessed and
collected by the County through a County Service Area (CSA). When the
properties were annexed to the City, the City established this territory as Zone 13
within the District and the CSA fund balance was transferred to the Zone 13
account. For the first two years, the City used the fund balance to fully cover the
annual cost of providing the improvements. In Fiscal Year 1996/1997 the
remaining fund balance was designated as reserves and the District levied its
first annual assessment for the Zone. Because the reserve fund balance was
greater than the amount typically held in reserves, the City Council determined
that a portion of the reserves would be used each year to offset the annual
expenditures thereby allowing the annual assessments to remain fairly constant
and also gradually reduce the reserve fund to normal levels. In Fiscal Year
1997/1998, in compliance with Article XIIID, a property owner ballot proceeding
was conducted to approve the existing annual assessment. At that time, the
property owners approved the proposed assessment amount plus an annual
inflation adjustment. The assessment amount approved by the property owners
was based on the continued policy of utilizing reserve fund contributions to offset
the actual expenses for the Zone.
In Fiscal Year 1999/2000, property owners within Zone 13 were re -balloted for an
increased assessment to cover the maintenance costs associated with the new
landscaping improvements to be installed on Fred Waring Drive. Property owners
were balloted for an amount sufficient to cover the actual Zone expenses,
although a portion of the existing reserves continued to be used to reduce the
annual assessments. Refer to the budget for Zone 13 in Section IV of this Report
for specifics regarding the proposed assessment for the current fiscal year and
the maximum assessment.
2015/2016 Consolidated Palm Desert Landscape and Lighting District No.1 Page 12
1.0 WWILLDAN
Financial services
The street lighting and landscape improvements assessed within this Zone
clearly provide special benefits to properties within the Zone. It has been
determined that the improvements were installed and are maintained solely for
the benefit of properties within the Zone and the improvements provide no
measurable benefit to properties outside the Zone or to the public at large.
Therefore, both the street lighting and the landscaping costs (parkways and
interior landscaping) have been identified and apportioned 100% as a special
benefit to parcels within the Zone.
Zone #14 (K & B at Palm Desert):
Zone 14 is located generally North of Frank Sinatra Drive, West of Portola
Avenue, East of Monterey Avenue and South of Gerald Ford Drive. The Zone
includes the parcels in Tracts 28258 and 28258-1.
The properties within the boundaries of Zone 14 benefit from street lighting within
the development located on Drexell Drive, Heatherwood Drive, Emerson Drive
and Jamerson Road, and Colebridge Street, as well as landscaping associated
with the retention basin area located on Heatherwood Drive and dry well areas
within the subdivisions installed by the developer as part of the residential
development.
In conjunction with a proposed renovation and upgrade of the existing landscape
improvements, the property owners in Zone 14 were balloted in Fiscal Year
2004/05 for an increase in their maximum assessment rates. Majority protest did
not exist, and based on the approval of the new assessment rate, the City will
move forward with the plans to renovate the improvements with more water
efficient landscaping and modifications to the irrigation system. Refer to the
budget for Zone 14 in Section IV of this Report for specifics regarding the
proposed assessment for the current fiscal year and the maximum assessment.
It has been determined that fifteen percent (15%) of the improvements within the
K & B Sub -Zone are of a general benefit to those properties outside of the Sub -
zone. Therefore, this percentage of the costs of maintaining the Sub -zone has
been removed from the assessment and must be funded from other City funding
sources.
Zone #15 (Canyon Crest):
Zone 15 consists of Tract 25102-1 and 25102 generally located east of Deep
Canyon Road, south of the Whitewater River Channel, north of Moss Rose Drive,
and west of the Palm Desert High School. This Zone was established and
annexed to the District on March 11, 1999 pursuant to the Act and a property
owner ballot proceeding.
2015/2016 Consolidated Palm Desert Landscape and Lighting District No.1 Page 13
WILLDAN
Financial Services
These parcels receive special benefit from the operation and maintenance of
landscaped parkways along the east side of Deep Canyon Road from Magnesia
Falls (Whitewater River Channel), south to the end of the development
(approximately 100 feet north of Buttonwood Drive); perimeter landscaping along
the Whitewater River Channel (the northern boundary of the development and
District) from Deep Canyon Road eastward to the western boundary of the
development (approximately 675 linear feet of the total 1275 feet is landscaped).
The improvements for this Zone were installed as part of the residential
developments. It has been determined that the ongoing operation and
maintenance of the landscape improvements provide no measurable general
benefit to other properties outside the Zone or to the public at large. Therefore,
the local landscaping improvements associated with this Zone and the
associated annual costs have been identified as 100% special benefit to parcels
within Zone 15. Refer to the budget for Zone 15 in Section IV of this Report for
specifics regarding the proposed assessment for the current fiscal year and the
maximum assessment.
Zone #16 (Shepard Lane):
Zone #16 consists of six (6) separate residential subdivisions identified as Sub -
zones. These six Sub -zones are known and identified as:
• College View Estates I (Tract 29444)
• College View Estates 11 (Tract 30087)
• Sundance West (Tract 30216)
• Sundance East (Tract 30503)
• Petunia I (Tract 30025)
• Boulders (Tract 30030)
Each of these Sub -zones has specific local improvements maintained by the
District that were installed as part of these residential developments.
There are several residential subdivisions within the area known as Shepherd
Lane. The parcels within each of the six (6) Sub -zones of Zone 16 (Shepard
Lane) receive benefit from various improvements that were installed as part of
the separate residential developments and are specific to each tract and
subdivision. Perimeter landscaping for the Shepherd Lane residential
developments includes parkway/perimeter landscaping on the west side of
Portola Avenue between Frank Sinatra Drive and Gerald Ford Drive, as well as
landscaping on the north side of Frank Sinatra Drive and the south side of Gerald
Ford Drive on either side of Shepherd Lane. These improvements benefit the
property development within the Shepherd Lane area and each residential
2015/2016 Consolidated Palm Desert Landscape and Lighting District No.1 Page 14
WILLDAN
Financial Services
subdivision is assessed a proportional share of the costs associated with these
landscaped areas as well as specific in -tract improvements.
Specific in -tract improvements include:
Sub -Zone College View Estates I:
• This Sub -zone's proportional benefit of parkway/perimeter landscaping
along the west side of Portola Avenue adjacent to the residential
subdivision (generally between Frank Sinatra Drive and Gerald Ford
Drive);
• Parkway landscaping along both sides of Shepherd Lane adjacent to
the residential subdivision (generally between Frank Sinatra Drive and
Gerald Ford Drive);
• Streetlights within the residential subdivision and/or adjacent to the
subdivision on both the east and west sides of Shepherd Lane and the
west side of Portola Avenue installed as part of the residential
subdivision.
Sub -Zone College View Estates Il:
• This Sub -zone's proportional benefit of parkway/perimeter landscaping
on both sides of Shepherd Lane and the west side of Portola Avenue
adjacent to the residential subdivision, installed as part of the
development of properties therein;
• Street lights within and adjacent to the residential subdivision.
Sub -Zone Sundance West:
• Two landscape easements located on the west side of Shepherd Lane
at Kokopelli Circle.
• Two landscape easements located on the west side of Shepherd Lane
at Chinook Circle.
• Parkway landscaping along Shepherd Lane adjacent to the residential
subdivision. Specifically the parkway area on the west side of
Shepherd Lane which extends the length of Tract 30216;
• Streetlights within the residential subdivision and/or adjacent to the
subdivision on both the east and west sides of Shepherd Lane and the
west side of Portola Avenue installed as part of the residential
subdivision.
Sub -Zone Sundance East:
201512016 Consolidated Palm Desert Landscape and Lighting District No.1 Page 15
WI LLDAN
Financial Services
• This Sub -zone's proportional benefit of perimeter/parkway landscaping
on the west side of Portola Avenue between Frank Sinatra Drive and
Gerald Ford Drive associated with the development;
• Parkway landscaping on Shepherd Lane adjacent to the residential
development installed as part of the development of properties therein.
• Street lights within and adjacent to the residential subdivision.
Sub -Zone Petunia I:
• Three landscape easements identified as the parkway landscaping on
the east side of Shepherd Lane adjacent to the tract north and south of
East Petunia Place and the parkway landscaping easement on the
west side of Portola Avenue adjacent to the tract.
• Two landscape easements identified as the parkway landscaping on
the west side of Shepherd Lane adjacent to the tract north and south of
West Petunia Place.
Sub -Zone The Boulders:
• Parkway landscaping on Shepherd Lane adjacent to the residential
development installed as part of the development of properties therein,
• This Sub -zone's proportional benefit of parkway/perimeter landscaping
on the west side of Portola Avenue between Frank Sinatra Drive and
Gerald Ford Drive, as well as landscaping on the north side of Frank
Sinatra Drive and the south side of Gerald Ford Drive on either side of
Shepherd Lane.
• Street lights within and adjacent to the residential subdivision.
It has been determined upon review of the specific improvements that a portion
of the street lighting and parkway landscape improvements associated with the
College View Estates I, College View Estates Il, Sundance East, and Petunia I
Sub -zones provide some general benefit to properties outside of these Sub -
zones. These improvements include the parkway/perimeter maintenance along
Portola Avenue. A portion of the maintenance costs up to 15% have been
identified by the City as a general benefit component have been removed from
the assessments and will be funded from other sources. The improvements
associated with the remaining Sub -zones provide no measurable general benefit
to properties outside the Zone or to the public at large, and therefore, their
specific local landscaping improvements are allocated 100% as special benefit to
parcels within the Sub -zones.
201512016 Consolidated Palm Desert Landscape and Lighting District No.1 Page 16
, 4i WILLDAN
Financial Services
M. Method of Apportionment
A. General
The 1972 Act permits the establishment of assessment districts by agencies for
the purpose of providing certain public improvements which include the
construction, maintenance and servicing of public lights, landscaping and
appurtenant facilities. The 1972 Act further requires that the cost of these
improvements be levied according to benefit rather than assessed value:
"The net amount to be assessed upon lands within an assessment
district may be apportioned by any formula or method which fairly
distributes the net amount among all assessable lots or parcels in
proportion to the estimated benefits to be received by each such lot
or parcel from the improvements."
The formula used for calculating assessments in each Zone of the District
therefore reflects the composition of the parcels, and the improvements and
services provided, to fairly apportion the costs based on estimated benefit to each
parcel.
In addition, pursuant to Article MID Section 4 a parcel's assessment may not
exceed the reasonable cost of the proportional special benefit conferred on that
parcel and provides that only special benefits are assessable and the District
must separate the general benefits from the special benefits. Therefore, in
compliance with the new assessment requirements only assessments that are
identified as either "Exempt Assessments" or "Special Benefit Assessments" are
assessed. The costs of any improvements considered to be "General Benefit"
have been eliminated from the District assessments.
B. Benefit Analysis
Each of the proposed improvements, the associated costs and assessments has
been carefully reviewed by the City and has been identified and allocated based
on benefit pursuant to the provisions of the 1972 Act and Article MID of the
California Constitution. Each improvement and the associated costs have been
identified as either "general benefits" or "special benefits". Although some existing
assessments within the District qualified as exempt assessments pursuant to
Article XIIID, Section 5 of the Constitution and did not require a ballot proceeding
under the provisions of Section 4, the improvements associated with these
assessments are considered a special benefit to the assessed properties and are
in compliance with the substantive requirements of Article MID Section 4. The
maximum assessment rates shown in this report are consistent with the
provisions of Article MID and any new or increased assessments shall be subject
to the provisions of Section 4 therein.
2015✓2016 Consolidated Palm Desert Landscape and Lighting District No.1 Page 17
WI LLDAN
Financial Services
Special Benefits
The method of apportionment (or method of assessment) is based on the premise
that each of the assessed parcels within the District and Zones receives benefit
from the improvements maintained and financed by District assessments.
Specifically, the assessments associated with each Zone are for the maintenance
of local street lighting and landscaped improvements installed as part of the
original development of the parcels within the Zones or were later installed for the
benefit of those properties. The desirability and security of properties within each
Zone is enhanced by the presence of street lighting and well -maintained
landscaping in close proximity to those properties.
The landscape improvements provided by the District may include landscaped
medians, parkways, entryways, slopes and appurtenant facilities. Street lighting
improvements may include energy costs and necessary maintenance to the
facilities related thereto. The annual assessments outlined in this Report are
proposed to cover the estimated costs to provide necessary service, operation,
administration and maintenance required each year to keep these improvements
in a healthy, vigorous and satisfactory condition.
The special benefits associated with the local landscaping improvements are
specifically:
• Enhanced desirability of properties through association with the
improvements.
• Improved aesthetic appeal of properties within the Zones providing a positive
representation of the area.
• Enhanced adaptation of the urban environment within the natural environment
from adequate green space and landscaping.
• Environmental enhancement through improved erosion resistance, and dust
and debris control.
• Increased sense of pride in ownership of property within the District resulting
from well -maintained improvements associated with the properties.
• Reduced criminal activity and property -related crimes (especially vandalism)
against properties in the District through well -maintained surroundings and
amenities including abatement of graffiti.
• Enhanced environmental quality of the parcels within the Zones by moderating
temperatures, providing oxygenation and attenuating noise.
The special benefits of street lighting are the convenience, safety and security of
property, improvements and goods. Specifically:
• Enhanced deterrence of crime and the aid to police protection.
• Increased nighttime safety on roads and highways.
201512016 Consolidated Palm Desert Landscape and Lighting District No.1 Page 18
WKWILLDAN
Financial Services
• Improved ability of pedestrians and motorists to see.
• Improved ingress and egress to property.
• Reduced vandalism and other criminal acts and damage to improvements or
property.
• Improved traffic circulation and reduced nighttime accidents and personal
property loss.
• Increased promotion of business during nighttime hours in the case of
commercial properties.
The preceding special benefits contribute to a specific enhancement and
desirability of each of the assessed parcels.
General Benefits
Prior to the passage of Proposition 218, some of the District assessments
included maintenance of landscaped medians on various arterial streets within the
City. However, since the maintenance of most arterial medians within the City
were funded by the City's General Fund, it was determined that the existing
assessments for these improvements were not a special benefit and in Fiscal
Year 1997/98 the District assessments related to arterial medians were
eliminated.
In addition, any improvement and the associated costs that are considered a
general benefit to properties outside the respective Zones or to the public at large
have been identified and eliminated from the annual assessments. In making this
determination it should be noted that parkway, perimeter landscaping and interior
landscaping within the City is either funded or maintained by individual property
owners or through some type of association, except those maintained and funded
through a special District. The City does not usually maintain these types of
improvements from General Fund Revenues and, like other similar improvements
within the City, the ongoing maintenance of these improvements are a special
benefit to the properties associated with the improvements.
C. Assessment Methodology
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
assessable parcels in proportion to the estimated benefits to be received by each
such parcel from the improvements. The apportionment of costs used for each
Zone should reflect the composition of the parcels, and the improvements and
services provided based on each parcel's estimated special benefit.
201512016 Consolidated Palm Desert Landscape and Lighting District No.1 Page 19
0 WI LLDAN
Financial services
Equivalent Benefit Units: To assess benefits equitably, it is necessary to relate
the different type of parcel improvements to each other. The Equivalent Benefit
Unit method of assessment apportionment uses the single-family home as the
basic unit of assessment. A single family home equals one Equivalent Benefit Unit
(EBU). Every other land use is converted to EBUs 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 a single-family
home (SFR).
The EBU 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.
Assessed parcels within Zones 2, 3, 4, 5, 6, 7, 8, 9, 11, 14, 15 and 16 are single-
family residential parcels and the application of the EBU method of spread results
in an equal assessment.
The following table reflects the various property types and applicable EBUs that
may be applied to properties within Zone 13.
LAND USE /EQUIVALENT BENEFIT UNITS (Zone 13)
Commercial
COM
6.00
Acreage
Residential and Commercial Vacant
VAC
0.30
Acreage
Single Family Residential
SFR
1.00
Units
Condominiums
CON
0.80
Units
Single Family Vacant Lot
SFV
1.00
Lot
Exempt
NON
0.00
Parcels
Exempt parcels include easements and landscaped areas or common areas.
The benefit formula applied to parcels in each Zone is based on the preceding
Equivalent Benefit Unit (EBU) tables. Each parcel's EBU correlates the parcel's
special benefit received as compared to the other parcels in the Zone.
Parcel Type EBU x Acres or Units = Parcel EBU
Total Balance to Levy in Zone / Total EBU in Zone = Levy per EBU
Parcel EBU x Levy per EBU = Parcel Levy Amount
201512016 Consolidated Palm Desert Landscape and Lighting District No.1 Page 20
VaWILLDAN
Financial Services
D. Assessment Range Formula
Any new or increase in assessments, require certain noticing and meeting
requirements by law. The Brown Act defines the terms "new or increased
assessment" to exclude certain conditions. These certain conditions included "any
assessment that does not exceed an assessment formula or range of
assessments previously adopted by the agency or approved by the voters in the
area where the assessment is imposed." This definition was later confirmed by
Senate Bill 919 (the Proposition 218 implementing legislation).
An assessment range formula for the District assessments has been confirmed
through property owner ballot proceedings in compliance with Article XIIID, except
those existing assessments within the District which qualified as exempt
assessments pursuant to Article MID, Section 5 of the Constitution and did not
require a ballot proceeding under the provisions of Section 4. The assessment
range formula shall be applied to the future assessments within the District. The
following describes this assessment range formula:
Wherein, if the proposed assessment (levy per unit or rate) is less than or equal
to, the prior year's maximum assessment plus the adjustments described in the
following, then the proposed assessment is not considered an increased
assessment. The purpose of establishing an assessment range formula is to
provide for reasonable increases and inflationary adjustments to the assessment
amounts without requiring costly noticing and mailing procedures, which would be
added to the District costs and assessments.
If the proposed assessment is less than the maximum assessment approved in
the previous fiscal year adjusted by a percentage no greater than three percent
(3.0%), or the annual percentage increase of the Consumer Price Index (CPI),
whichever is the lesser of the two, the assessment shall not be considered as an
increase.
Each year the City shall compute the percentage difference between the CPI on
January 1, of each year and the CPI for the previous January 1, or a similar time
period, as determined by the Bureau of Labor Statistics for all urban consumers
for the Los Angeles, Anaheim and Riverside Area. This percentage difference
shall then establish the range of increased assessments allowed based on CPI.
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.
If CPI is less than three percent (3.0%), then the allowable adjustment to the
maximum assessment for each Zone may be by CPI, or a lesser percentage. If
CPI is greater than three percent (3.0%), then the allowable adjustment to the
proposed assessment for each Zone may be three percent (3.0%) or a lesser
percentage. The fact that an assessment range formula is adopted for District
201512016 Consolidated Palm Desert Landscape and Lighting District No.1 Page 21
WILLDAN
Financial Services
assessments does not require that the adjustment be applied each year, nor does
it restrict the assessments to the adjustment amount. If the budget and
assessments for a given Zone do not require an increase or the increase is less
than the allowable adjustment then the required budget and assessment shall be
applied. If the budget and assessments for a given Zone require an increase
greater than the allowable adjustment then the proposed assessment is
considered an increased assessment and mailed notices, as well as property
owner protest ballots are required by Article XIIID to impose the assessment
increase.
201512016 Consolidated Palm Desert Landscape and Lighting District No.1 Page 22
WILLDAN
Financial Services
IV. DISTRICT BUDGETS
A. Description of Budget Items
The following describes the services and costs that are funded through the
District, shown in the District Budgets.
DIRECT COSTS:
Maintenance Costs — Includes contracted labor, material and equipment
required to properly maintain the landscaping, irrigation systems, drainage
systems, fencing, and entry monuments within the Zone.
Landscape Utilities— Includes utility costs for water required for irrigation of
landscaped areas and the utility costs for electricity required to operate irrigation
systems and ornamental lighting for landscaped areas.
Landscape Extras — Includes the replacement of any materials and equipment
needed to make repairs to irrigation systems.
Tree Pruning — Includes the cost of trimming and pruning trees located within
the landscaped area.
Street Lighting — Utility costs for electricity required to operate streetlights, as
well as the maintenance of the streetlights.
ADMINISTRATION COSTS:
District Administration — The cost to particular departments and staff of the
City, for providing the coordination of District services and operations, response to
public concerns and education, as well as procedures associated with the levy
and collection of assessments. This item also includes the costs of contracting
with professionals to provide administrative, legal or engineering services specific
to the District including required notices, mailings or property owner protest ballot
proceedings.
County Administration Fee — This is the cost to the Zone for the County to
collect District assessments on the property tax bills.
Note: - The administrative costs of the District are borne by each Zone in
proportion to the aggregate costs of the entire District. Costs related to direct
administration are identified as exempt, general and special benefits in the same
proportion as the benefit finding for the Direct Service costs. All costs related to
the levy of assessments such as county fees and contract administration is
applied to each Zone regardless of any benefit findings (no general benefit).
201512016 Consolidated Palm Desert Landscape and Lighting District No.1 Page 23
_y% WILLDAN
Financial Services
LEVY BREAKDOWN:
Reserve Collection/(Transfer)— The Reserve Account item is provided for
collection by the District of funds to operate the Zone from the time period of July
1 (beginning of the fiscal year) through approximately January when the County
provides the City with the first installment of assessments collected from the
property tax bills. Negative amounts shown for these budget items are transfers
from the reserve fund that are used to reduce the Balance to Levy. The Reserve
Fund eliminates the need for the City to transfer funds from non -District accounts.
CIP Collection/(Transfers) — The Capital Improvement Plan or CIP Account
item is provided collection by the District of funds to perform Capital
Improvements within the inclusive, of the annual maintenance cost that is greater
than can be conveniently raised from a single annual assessment and order that
the estimated cost shall be raised by an assessment levied and collected in
installments over a period not to exceed five fiscal years. The proposed Capital
Improvements will include such things as maintenance and replacement of
irrigation, shrub replacement, turf replacement and tree replacement.
Other Revenues / General Fund Contribution — This item includes additional
funds designated for the Zone that are not from District assessments. These
funds are added to the Zone account to reduce assessments, and may be from
either non -District or District sources including City General Fund Contributions
and interest earnings.
Balance to Levy — This is the total amount to be collected for the current fiscal
year through assessments (for special benefits) or from other revenue sources
(for general benefits). The Balance to Levy represents the sum of Total Direct and
Administration Costs, the Reserve Account/Other Revenue Source, the Beginning
Balance, and the Contribution Replenishment. Only those costs related to the
improvements identified as special benefits are levied and collected on the tax
roll.
DISTRICT STATISTICS:
Active Parcels — The total number of parcels within the Zone boundary.
Parcels Levied — The total number of parcels within the Zone that are assessed.
Non -assessable lots or parcels may include parcels of land principally
encumbered by public right-of-ways, easements, common areas, and/or parcels
within the boundaries of the Zone that currently do not benefit from the
improvements due possibly to development restrictions.
Total Equivalent Benefit Units (EBU) — Equivalent Benefit Unit (EBU) is a
numeric value calculated for each parcel based on the parcel's land use and size.
The EBU shown in the Zone budget, (Section IV B), represents the sum total of
the parcel EBUs that receive special benefits from the improvements.
2015/2016 Consolidated Palm Desert Landscape and Lighting District No.1 Page 24
WILLDAN
Financial Services
Applied Rate per EBU — This amount represents the rate being applied to each
parcel's individual EBU. The Levy per Equivalent Benefit Unit is the result of
dividing the total Balance to Levy, by the sum of the Zone EBUs, for the fiscal
year.
201512016 Consolidated Palm Desert Landscape and Lighting District No.1 Page 25
/WI LLDAN
` Financial Services
B. District Budgets
co
w
Q
w
W
>
W
0
Q
co
W
OU
co M
3
N
_
W
IJUJ N
Z
w
Q
UJ
Q
co
o
ofY
~
W
W
co
M
2
Z
Q
Z
Q
W
Q
w
U W
U
>
a
C1
N
a
M M
Zone 02
Zone 03
Zone 04
Zone 05 DM
Zane 05 SC
Zone 05 PR
Zone 06 MM
Maintenance Costs
13,750.00
2,700.00
0.00
5,000.00
0.00
3,882.00
1,100.53
Landscape Utilities (WaterlElectical)
27,000.00
1,500.00
0.00
2,000.00
0.00
950.00
885.00
Landscape Extras (MalerialslSpecial Maintenance)
9,000.00
1,000.00
0.00
1,250.00
0.00
300.00
300.00
Tree Pruning
4,500.00
500.00
0.00
1,100.00
0.00
400.00
200.00
StreetLighing
600.00
1,300.00
2,830.00
800.00
1,244.00
300.00
700.00
Annual Direct Costs (Subtotal)
54,850.00
7,000.00
2,830.00
10,150.00
1244.00
5,832.00
3,185.53
DisfttAdministation
8,138.86
1,850.15
1,667.92
1,635.34
905.71
1,255.56
994.87
County Administration Fees
113.22
67.32
87.72
14.79
20.91
18.87
20.40
Administration Costs (Subtotal)
8,252.08
1,917.47
1,755.64
1,650.13
926.62
1,274.43
1,015.27
Total Operating Costs
63,102.08
8,917.47
4,585.64
11,800.13
2,170.62
7,106.43
4,200.80
Reserve Fund Collection/(Transfers)
0.00
0.00
234.72
0.00
0.00
0.00
0.00
CIP Colectionl(Transiers)
4,831.09
1,076.25
0.00
2,375.07
0.00
367.57
0.00
General BeneitContribution (General Fund)
(44,609.51)
0.00
(283.00)
(1,522.50)
0.00
0.00
0.00
LevyAdjustments(Subtotal)
39778.41
1,07625
MA
852.57
0.00
367.57
0.00
23,323.67
Balance To Levy
9,993.72
4,537.36
12,652.70
2,170.62
7,474.00
4,200.80
thstnct statistics
Active Parcels
225
147
176
29
41
37
40
Parcels Levied
222
132
172
29
41
37
40
Total Equivalent Benefit Units (EBU)
222
134
172
29
41
37
40
Maximum Rate per EBU
105.45
75.86
26.38
453.08
62.01
208.62
105.45
Applied Rate per EBU
105.06
74.58
26.38
436.30
52.94
202.00
105.02
Prior Applied Rate per EBU
105.44
74.58
26.38
436.30
52.94
202.00
103.16
($0.39)
($1.28)
$0.00
($16.78)
($9.07)
($6.62)
($0.43)
RESERVE FUND
Estimated Beginning Reserve Balance - June 30, 2015
2,665
12,630
0
10,589
2,221
5,811
4,198
Reserve Fund CollecionlContribution
0
0
235
0
0
0
0
Esimaled Ending Reserve Balance - June 30, 2016
2,665
12,630
235
10,589
2,221
5,811
LT
CIP FUND
Esimaied Beginning CIP Fund Balance - June 30, 2015
7,994
37,891
0
31,766
6,662
17,434
12,595
CIP Fund CollecionlContribuion
4,831
1,076
0
2,375
0
368
0
Esimaied Ending CIP Fund Balance - June 30, 2016
12,825
38,967
0
34,141
6,662
17,801
12,595
(1) Designates a 15% General Benefit for Direct and Administrative Fees
201512016 Consolidated Palm Desert Landscape and Lighting District No.1 Page 26
WILLDAN
Financial Services
O
W
U
111
J
co
O
¢
¢
C9
W
}
W
}
W
Q
t`
¢
H
}
L LI
O
J
O
J
2
2
w
w
=
J
J
Zone 06 HG
Zone 06 HE
Zone 06 S1
Zone 06 S2
Zone 06 HC
Zone 06 L1
Zone 06 L2
Maintenance Costs
2,600.00
3,250.00
3,050.00
5,250.00
2,160.00
3,080.00
3,080.00
Landscape Utilities (Water/Electrical)
900.00
1,500.00
800.00
1,200.00
1,250.00
950.00
1,150.00
Landscape Extras (Mallerials/Special Mainlenance)
350.00
750.00
350.00
700.00
100.00
500.00
350.00
Tree Pruning
500.00
500.00
400.00
1,000.00
850.00
200.00
200.00
Street Lighting
0.00
0.00
150.00
300.00
300.00
150.00
150.00
Annual Direct Costs (Subtotal)
4,350.00
6,000.00
4,750.00
8,450.00
4,660.00
4,880.00
4,930.00
District Administration
1,004.24
1,057.71
1,069.17
1,866.45
1,623.13
1,057.71
1,098.55
County Administration Fees
8.16
8.16
8.16
47.94
19.38
8.16
8.16
Administration Costs (Subtotalll
1,012.40
1,065.87
1,077.33
1,914.39
1,642.51
1,065.87
1,106.71
Total Operating Costs
5,362.40
7,065.87
5,827.33
10,364.39
6,302.51
5,945.87
6,036.71
Reserve Fund Collection/(Transfers)
0.00
0.00
0.00
0.00
(468.75)
0.00
0.00
CIPCollecionl(Transfers)
522.74
497.97
1,121.01
2,280.17
0.00
894.45
1,089.69
General Benefit Contribution (General Fund)
(652.50)
0.00
(712.50)
0.00
0.00
0.00
0.00
LevyAdjustments(Subtotal)
12( 9.76)
497.97
408.51
2,280.17
468.75
894.45
1,089.69
12,644.56
7,126.40
Balance To Levy
5232.64
7,563.84
6,235.84
5,833.76
6,840.32
Uistrlct Statistics
Active Parcels
16
17
16
94
38
17
19
Parcels Levied
16
16
16
94
38
16
16
Total Equivalent Benefit Units (EBU)
16
16
16
94
38
16
16
Maximum Rale per EBU
338.16
476.30
392.83
148.68
153.52
450.81
464.08
Applied RaIB per EBU
327.04
472.74
389.74
134.52
153.52
427.52
445.40
Prior Applied Rate per EBU
327.04
472.74
389.74
133.24
153.52
427.52
445.40
($11.12)
($3.56)
($3.09)
(S14.16)
($0.00)
($23.29)
($18.68)
RESERVE FUND
Esimalled Beginning Reserve Balance - June 30, 2015
3,100
2,691
2,788
2,035
3,205
4,454
3,721
Reserve Fund Collection/Contribution
0
0
0
0
1 (469)1
0 1
0
Estimated Ending Reserve Balance - June 30, 20161
3,100
1 2,691
1 2,788
1 2,035
1 2,736
1 4,454
1 3,721
CIP FUND
Estimaied Beginning CP Fund Balance - June 30, 2015
9,299
8,073
8,365
6,105
9,614
13,363
11,164
CP Fund Collection/Contribution
523
498
1,121
2,280
0
894
1,090
Estimated Ending CP Fund Balance - June 30, 2016
9,822
8,571
9,486
8,386
9,614
14,258
12,254
(1) Designates a 15% General Benefit for Direct and Administrative Fees
201512016 Consolidated Palm Desert Landscape and Lighting District No.1 Page 27
WI LLDAN
Financial Services
-
O
N
W
Y
~
�
Q
�
�
?
O
0
w
ad
w
m
Z
O
CD
o
CL
o
_j
�
O
M
U
Z
a_Z
Z
> >
00
ccQ
__j
�
w
N
= U
C3
a
Zone 06 L3
Zone 06 SP
Zone 06 SW
Zone 06 HW
Zone 06 DB
Zone 06 PC
Zone 07
Maintenance Costs
900.00
3,100.00
3,100.00
3,150.00
900.00
900.00
2,400.00
Landscape Utilities (Water/Electrical)
800.00
1,350.00
1,350.00
650.00
400.00
600.00
1,200.00
Landscape Extras (Materials/Special Maintenance)
350.00
400.00
350.00
100.00
250.00
350.00
450.00
Tree Pruning
500.00
400.00
350.00
200.00
350.00
300.00
250.00
StreetLghting
0.00
150.00
150.00
150.00
150.00
150.00
0.00
Annual Direct Costs (Subtotal)
2,550.00
5,400.00
5,300.00
4,250.00
2,050.00
2,300.00
4,300.00
DistrictAdminstration
923.52
1,069.13
1,069.13
1,180.14
1,299.66
1,240.65
1,168.65
CountyAdministation Fees
7.65
8.16
8.16
8.16
10.20
10.20
8.16
Administration Costs (Subtotal)
931.17
1,077.29
1,077.29
1,188.30
1,309.86
1,250.85
1,176.81
Total Operating Costs
3,481.17
6,477.29
6,377.29
5,438.30
3,359.86
3,550.85
5,476.81
Reserve Fund Collectonl(Transfers)
0.00
0.00
0.00
0.00
0.00
0.00
0.00
CIP Collection/(Transfers)
820.83
456.79
599.03
874.08
1,707.34
1,693.15
924.86
General Benefit Conlibution (General Fund)
0.00
0.00
0.00
(637.50)
0.00
0.00
0.00
LevyAdjustinents (Subtotal)
820.83
456.79
599.03
236.58
207.34
1,693.15
924.86
5,244.00
Balance To Levy
4,302.00
6,934.08
6,976.32
5,674.88
5,067.20
6,401.67
Uistnct statistics
Active Parcels
17
19
19
18
20
20
16
Parcels Levied
15
16
16
16
20
20
16
Total Equivalent Benefit Unit (EBU)
15
16
16
16
20
20
16
Maximum Rate per EBU
338.33
463.02
459.47
357.42
454.52
315.71
519.16
Applied Rate per EBU
286.80
433.38
436.02
354.68
253.36
262.20
400.10
Prior Applied Rate per EBU
286.80
433.38
436.02
354.68
253.36
262.20
400.10
($51.53)
($29.64)
($23.45)
($2.74)
($201.16)
(553.51)
($119.06)
RESERVE FUND
Estimated Beginning Reserve Balance - June 30, 2015
8,161
3,160
4,219
4,338
2,444
4,334
6,318
Reserve Fund ColtectionlContribulon
0
0
0
0
0
0
0
Estimated Ending Reserve Balance - June 30, 2016
8,161
1 3,160
1 4,219
1 4,338
1 2,444
1 4,334
1 6,318
CIP FUND
Estimated Beginning CIP Fund Balance -June 30, 2015
24,482
9,479
12,657
13,015
7,333
13,003
18,953
CIP Fund CollectionlContiibution
821
457
599
874
1,707
1,693
925
Estimated Ending CIP Fund Balance - June 30, 2016
25,303
9,936
13,256
13,889
9,040
14,696
19,878
(1) Designates a 15% General Benefit for Direct and Administative Fees
201512016 Consolidated Palm Desert Landscape and Lighting District No.1 Page 28
WILLDAN
Financial Services
m
w
U
J
U
W
W
d
W
LLJ
_W
-
F-
Q
O
>
O
ir
J
f -
Z
U
W
Q D
U
Z
-
ILLI
0 w
0
O
O
U
m
O
Z
w
J
Q
W
=
of
O
M
°CI ¢
Q
O cn
a-
H
a.
a-
he a-
U
U W
Zone 08
Zone 09
Zone 11
Zone 13
1 Zone 14
Zone 15
Zone 16 CV
Maintenance Costs
800.00
10,500.00
1,295.00
9,050.00
8,950.00
2,750.00
3,300.00
Landscape Utilities (Water/Electrical)
280.00
3,500.00
875.00
3,500.00
700.00
500.00
1,600.00
Landscape Extras (Materials/Special Maintenance)
0.00
2,300.00
100.00
650.00
750.00
1,200.00
500.00
Tree Pruning
850.00
2,000.00
200.00
3,000.00
1,300.00
1,150.00
500.00
StreetLghting
0.00
3,300.00
0.00
30,000.00
300.00
0.00
300.00
Annual Llirect Costs (Subtotal)
1,930.00
21,600.00
2,470.00
46,200.00
12,000.00
5,600.00
6,200.00
DistiictAdministration
1,163.34
2,828.24
1,021.35
16,776.61
3,046.67
1,639.95
1,791.07
County Administration Fees
18.87
53.55
11.73
928.20
83.13
34.17
16.32
Administration Costs (Subtotal)
1,182.21
2,881.79
1,033.08
17,704.81
3,129.80
1,674.12
1,807.39
Total Operating Costs
3,112.21
24,481.79
3,503.08
63,904.81
15,129.80
7,274.12
8,007.39
Reserve Fund Collection/(Transfers)
73.49
0.00
0.00
(1.54)
0.00
0.00
0.00
CIP Collection/(Transfers)
0.00
798.01
1,862.36
0.00
9,581.48
2,203.70
6,449.65
General BeneitContribution (General Fund)
0.00
0.00
0.00
0.00
(1,800.00)
0.00
(930.00)
LevyAdjusbnents (Subtotal)
73.49
798.01
1,862.36
q 54
7,781.48
2,203.70
5,519.65
5,365.44
22,911.28
9,477.82
13,527.04
Balance To Levy
3,185.70
25,279.80
63,903.27
Uistrict Statistics
Active Parcels
37
105
23
1,864
165
71
32
Parcels Levied
37
105
23
1,820
163
67
32
Total EquivalentBenebtUnits (EBU)
37
105
23
2,132
163
67
32
Maximum Rate per EBU
86.11
254.47
234.78
34.63
143.35
187.32
547.92
Applied Rai per EBU
86.10
240.76
233.28
29.98
140.56
141.46
422.72
Prior Applied Rate per EBU
86.10
240.76
233.28
30.52
140.56
141.46
422.72
($0.01)
($13.71)
($1.50)
($4.65)
(S2.79)
($45.86)
($125.20)
RESERVE FUND
Estimaled Beginning Reserve Balance - June 30, 2015
250
16,415
7,189
36,259
26,225
8,436
15,794
Reserve Fund Collection/Contribution
73
0
0
(2)
0
0
0
Estimated Ending Reserve Balance - June 30, 2016
323
16,415
7,189
36,258
26,225
8,436
15,794
CIP FUND
Estimated Beginning CIP Fund Balance - June 30, 2015
0
49,244
21,567
108,778
78,675
25,307
47,382
CIP Fund Collection/Contribution
0
798
1,862
0
9,581
2,204
6,450
Estimated EndingCIP Fund Balance - June 30, 2016
0
50,042
23,429
108,778
88,256
27,510
53,832
(1) Designates a 15% General Benefit br Direct and Administrative Fees
201512016 Consolidated Palm Desert Landscape and Lighting District No.1 Page 29
WILLDAN
Financial Services
Cn
w
CA
Cn
LU
LLl
W
W
_
W
0
J
J
Z
C� LLj
~
Q
Z
Z
O
0
J
0
m
=3
O CJJ
W
2
06
CN
U w
d
CA
t-
J
Zone 16 SD
Zone 16 CV1
Zone 16 P1
Zone 16 SE
Zone 16 BD
District
Maintenance Costs
3,205.00
3,215.00
3,860.00
1,730.00
810.00
112,818
Landscape Utilities (Wale dElect ica1)
800.00
1,700.00
850.00
950.00
600.00
62,290
Landscape Extras (Malerials/Special Maintenance)
350.00
850.00
350.00
350.00
850.00
25,450
Tree Pruning
300.00
750.00
300.00
150.00
200.00
23,400
Street Lighting
150.00
300.00
300.00
150.00
150.00
44,524
Annual Direct Costs (Subtotal)
4,805.00
6,815.00
5,660.00
3,330.00
2,610.00
268,481.53
Disci ict Administration
1,885.31
1,850.55
1,849.98
1,147.24
1,146.27
69,322.82
Count Administration Fees
16.32
16.32
16.32
7.14
8.16
1,722.27
Administration Costs (Subtotal)
1,901.63
1,866.87
1,866.30
1,154.38
1,154.43
71,045.09
Total Operating Costs
6,706.63
8,681.87
7,526.30
4,484.38
3,764.43
339,526.62
Reserve Fund Collection/(Transfers)
0.00
0.00
0.00
0.00
0.00
(160.54)
CIP Collection/(Transfers)
4,302.65
3,077.02
2,996.30
2,259.68
2,379.57
58,040.97
General BenefitConlibution (General Fund)
0.00
(1,022.25)
(849.00)
(499.50)
0.00
(53,518.26)
LevyAdjusbnents (Subtotal)
4,302.65
2,054.77
2,147.30
1,760.18
2,379.57
4,362.18
Balance To Levy
11,009.28
10,736.64
9,673.60
6,244.56
6,144.00
343,888.80
Uistnct statistics
Active Parcels
36
32
32
14
16
3,468
Parcels Levied
32
32
32
14
16
3,377
Total Equivalent Benefit Units (EBU)
32
32
32
14
16
3,691
Maximum Rate per EBU
531.96
394.20
349.93
558.64
387.99
Applied Rate per EBU
344.04
335.52
302.30
446.04
384.00
Prior Applied Rate per EBU
344.04
335.52
302.30
446.04
384.80
($187.92)
($58.68)
($47.63)
($112.60)
($3.99)
RESERVE FUND
Estimated Beginning Reserve Balance - June 30, 2015
7,430
12,963
10,909
7,962
17,698
Reserve Fund Collection/Contribution
0
0
1 0
0
0
Estimated Ending Reserve Balance - June 30, 2016
7,430
1 12,963
10,909
7,962
1 17,698
CIP FUND
Estimated Beginning CP Fund Balance - June 30, 2015
22,289
38,890
32,727
23,887
53,094
CIP Fund Collection/Contribution
4,303
3,077
2,996
2,260
2,380
Estimated Ending CIP Fund Balance - June 30, 2016
26,591
41,967
35,723
26,147
55,474
(1) Designates a 15%General Benelitfor Direct and Administrative Fees
2015/2016 Consolidated Palm Desert Landscape and Lighting District No.1 Page 30
WILLDAN
Financial Services
Appendix A — District Boundary Maps
The Boundary Maps for the District and/or Zones are on file in the office of Public Works
and are by reference made part of this Report. The Boundary Maps are also available for
inspection at the Office of Public Works.
201512016 Consolidated Palm Desert Landscape and Lighting District No.1 Page 31
WWILLDAN
Financial Services
Appendix B — 2015/2016 Assessment Roll
Parcel identification, for each lot or parcel within the District, shall be the parcel as
shown on the Riverside County Assessor's map for the year in which this Report is
prepared.
Non -assessable lots or parcels may 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 cannot be developed. These types of parcels are considered
to receive little or no benefit from the improvements and are therefore exempted from
assessment. Properties outside the District boundary receive no direct or special
benefits from the improvements provided by the District and are not assessed.
Parcel identification, for each lot or parcel within the District, shall be the parcel as
shown on the Riverside County Assessor's map for the year in which this Report is
prepared. The land use classification for each parcel is based on the Riverside County
Assessor's Roll. A listing of parcels assessed within this District, along with the proposed
assessment amounts, shall be submitted to the City Clerk, under a separate cover, and
by reference is made part of this Report.
Approval of this Report (as submitted or as modified) confirms the method of
apportionment and the maximum assessment rate to be levied against each eligible
parcel and thereby constitutes the approved levy and collection of assessments for the
fiscal year. The parcels and the amount of assessment to be levied shall be submitted to
the County Auditor/Controller and included on the property tax roll for the fiscal year.
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.
2015/2016 Consolidated Palm Desert Landscape and Lighting District No.1 Page 32