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HomeMy WebLinkAboutResolution No. 24-8248 - Approving Engineer's Report for Assessment Dist. No. 121 for FY 24-25RESOLUTION NO.'24-8248 A RESOLUTION OF THE CITY COUNCIL OF THE ;CITY OF DOWNEY APPROVING THE ENGINEER'S REPORT FOR ASSESSMENTS WITHIN THE LIGHTING AND LANDSCAPING ASSESSMENT DISTRICT NO. 121 FOR FISCAL YEAR 2024-2025 WHEREAS, by Resolution No. 24-8238, the City Council of the City of Downey ordered the preparation of an Engineer's Report in connection with the levying and assessment for Fiscal Year 2024-25 on properties within the Downey Lighting and Landscaping Assessment District No, 121, as required by state law; and WHEREAS, the City Council has now reviewed and examined the Engineer's report attached hereto as Exhibit "A". NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF DONEY DOES HEREBY RESOLVE AS FOLLOWS: SECTION 1. The Engineer's Report, entitled "City of Downey Lighting and Landscaping Assessment District No. 121 Annual Engineer's Report Fiscal Year 202412025," attached hereto as Exhibit "A" was prepared pursuant to Resolution No. 24-8238, and filed with the City Clerk on June 25, 2024. The report contains all matters required by the Lighting and Landscaping Act of 1972, specifically Sections 22620 through 22631 of the California Streets and Highways Code with respect to the levy of assessments for fiscal year 2024-2025, and is hereby approved. SECTION 2. This Resolution shall take effect immediately. The City Clerk shall certify to the adoption of this Resolution. APPROVED AND ADOPTED this 25t" day of June, 2024. HECTOR SOSA, Mayor Pro Tern ATTEST: 4&�A`LICIA DUARTE, CMC City Clerk APPROVED AS TO FORM: JCMN M. FUNK ° City Attorney RESOLUTION NO, 24-824 PAGE 2 1 HEREBY CERTIFY that the foregoing Resolution was adopted by the City Council of the City of Downey at a Regular meeting held on the 25th day of June, 2024, by the following vote, to wit: AYES: Council Members: Frometa, Ortiz, Sass NOES: Council Member: None. ABSENT: Council Member: Pemberton, Mayor Trujillo ABSTAIN: Council Member: None. 4AVA-LICIA DUART , CIVIC City Clerk ENGINEER'S REPORT AFFIDAVIT City of Downey Lighting and Landscaping Assessment District No. 1121 For Fiscal Year 2024/2025 City of Downey, County of Las Angeles, State of California This Report and the enclosed descriptions, budgets and diagram outline the proposed improvements and assessments for the Lighting and Landscaping Assessment District No. 121 in the City of Downey for fiscal year 2024/2025, which includes each lot, parcel, and subdivision of land within said District, as the same existed at the time of the passage of the Resolution of Intention. Reference is hereby made to the Los Angeles 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 28th day of May 2024, Willdan Financial Services Assessment Engineer On Behalf of the City of Downey By: /U� 4 Q?or'ESSIOAI Jim uire ��Q ��pNE Principal Consultant, Project Manager` NO. 81888 By. �{ ST 74 ENG1N``i` P TyrorC,Peter�oficp�tF PE#C81888 A .dner, Director of Public Works/City Engineer Table of Contents Introduction........................................................................................... District Changes for Fiscal Year 202 12026.... ........................... .................................1 Report Content and Annul Proceedings............. ............................ ........................... 1 Plansis ti.......................................................... 6 Zonesof Benefit ....................:......... ...................................................................... Description of Improvements ............. .................................................... ................. 6 Part 11 - Method of Apportionment ............................... Legislative Authority and Provisions . ........................................................................ Benefit Analysis .... .................: ........®.....................................................:................ 10 AssessmentMethodology ........................................................................................13 Part 11 Estimate Costs ........a.m.................................................... 19 Part 1 - Assessment"Roll .................................................................... 22 District Diagrams .................................................................... t ���� Downey Lighting and Landscaping Assessment District No, 121 V V Engineer's Annual Report Fiscal Year 2024/2025 Introduction The City of Downey (the "City"), ), under the provisions of the Landscaping and Lighting Act of 1972, Part 2 of Division 15 of the California Streets and Highways Code (the "1972 Act") annually levies and collects special assessments for the City's assessment district designated as: Lighting and Landscaping Assessment District No, 121 (the "District") in order to provide and maintain various lighting and landscaping improvements throughout the City that provide special benefits to properties within the City. The District boundary is coterminous with the boundary of the City of Downey and in accordance with the 1972 Act, the District utilizes benefit zones ("Zones") to address variations in the nature, location, and extent of the improvements that provide special benefits to parcels in the District. Within the boundaries of the District, parcels are assigned to various Zones each of which is associated with a set of improvements and/or type of improvements that provide special benefit to properties within that Zone. In fiscal year 2023/2024, the District was comprised of the following Zones: Zone l: Residential Street Lighting Account 23-4-5511; Zone II: Commercial Street Lighting Account 23-4-5512; Zone III: Safety Lighting and Traffic Signals Account 23-4-5513; • Zone IV: Petition Street Light Installations Account 23-4-5514; Zone V: Regional Shopping Center Street Lighting Account 23-4-5515; Zone VI: Commercial Street Lighting (West Firestone Boulevard) Account 23-4-5516; and r Zone L: On -street Landscaping Account 23-4-5517 Districti2024/2025 For fiscal year 2024/2025 there are no notable or substantial changes to the District or Zone boundaries since the adoption of the fiscal year 2023/2024 Annual Engineer's Report, AnnualReport Content and Proceedings This Engineer's Annual Report (the "Report") has been prepared and filed pursuant to Chapter 1, Article 4 and Chapter 3 of the 1972 Act, and presented to the City Council for their consideration and approval of the proposed improvements and services to be provided within the District and the levy and collection of annual assessments related thereto for fiscal year 2024/2025. If any section, subsection, sentence, clause, phrase, portion, or zone of this Report is; for any reason, held to be invalid or unconstitutional by the decision of any court of competent jurisdiction, such decision shall not affect the validity of the remaining provisions of the Report and each section, subsection, subdivision, sentence, clause, phrase, portion, or zone thereof, irrespective of the fact that anyone or more sections, subsections, sentences, clauses, phrases, portions, or zones might subsequently be declared invalid or unconstitutional. This Report outlines the District structure, the improvements, and the proposed assessments to be levied in connection with the benefits the properties will receive from the maintenance and Page 1 Downey Lighting and Landscaping Assessment District No, 121 Y V I LLDA[ t Engineer's Annual Report Fiscal Year 2024/2025 servicing of the District improvements for fiscal year 2024/2025. The annual assessments to be levied on properties within the District provide a funding source for the continued operation and - maintenance of street lighting, traffic signals, safety lighting, and landscaping improvements within various zones of benefit ("Zones") that provide special benefits to the properties within the District and each respective Zone. Each fiscal year, the City establishes the District's assessments based on an estimate of the costs to maintain, operate and service the improvements and based upon available revenues including fund balances, general benefit contributions and additional City contributions andassessment limits. The costs of the improvements and the proposed annual assessments budgeted and assessed against properties within the District may include, but are not limited to the estimated expenditures for regular annual maintenance and repairs; incidental expenditures related to the operation and administration of the District; deficits or surpluses from prior years; revenues from other sources; and the collection of funds for operational reserves or for periodic maintenance and improvement rehabilitation projects as authorized by the 1972 Act. Each parcel is assessed proportionately for only those improvements, services, and expenses for which the parcel will receive special benefit Each Zone outlined in this Report reflects the improvements and services to be provided by the District for the properties that are directly; associated with and benefit from those improvements. The net annual special benefit cost to provide the improvements in each Zone are allocated to the benefiting properties within the Zone using a weighted method of apportionment (refer to Assessment Methodology in Section 11, Method of Apportionment) that calculates the proportional special benefit and assessment for each parcel as compared to other properties that benefit from the District improvements and services. The word "parcel," for the purposes of this Report, refers to an individual property assigned its own Assessor's Parcel Number ("APN") by the Los Angeles County Assessor's Office; The Los Angeles County Auditor/Controller uses Assessor's Parcel Numbers and specific Fund Numbers to identify properties to be assessed on the tax roll for the District assessments. At a noticed annual Public Hearing; the City Council will accept all public comments and written protests regarding the District and the annual levy of assessments. Based on those public comments and written protests, the City Council may order amendments to the Report or confirm the Report as submitted. Following final approval of the , Report and confirmation of the assessments the Council will, by Resolution, order the improvements to be made and confirm the levy and collection of assessments pursuant to the 1972 Act. The assessments as approved will be submitted to the Los Angeles County Auditor/Controller to be included on the property tax roll for each parcel: As required by the 1972 Act, this Engineer's Report describes the improvements to be provided, maintained, and serviced by the District, an estimated budget for the District improvements, and w the proposed assessments to be levied upon each assessable lot or parcel within the District for fiscal year 2024/2025.. While the budgets outlined in this Report reflect the estimated costs necessary to adequately provide for the maintenance and operation of the improvements within the District, in some circumstances ;the estimated costs and ;associated services may not be fully funded by the combination of the current special 'benefit assessment revenues, available fund balances, and the City contributionfor general benefits. Therefore, in addition to the City's contribution for general benefit costs, at the discretion of the City Council, the City ;may also provide additional funding to support the improvements and/or implement service reductions for the fiscal year. To fully fund the improvements that are considered special benefits, it may be necessary in the future to increase assessment revenues which would require the support of the property owners for new or increased assessments through a ballot proceeding conducted under the provisions of the California Constitution Article XIII D. Page 2 f' ���� Downey Lighting and Landscaping Assessment District No. 121 V Engineer's Annual Report Fiscal Year 2024/2025 This Report consists of five (5) parts: Part I Plans and Specifications: This section provides a general description of the District and the improvements for which parcels are assessed. The proposed assessments as outlined in this Report are based on the improvements and appurtenant facilities that provide a special benefit to the properties within the District and generally consist of on -street landscaping improvements throughout the City, arterial and local street lighting, safety Lights, traffic signals and related traffic mitigation equipment, and operational expenses authorized pursuant to the 1972 Act. The plans and specifications contained in this Report generally describe the nature and extent of the improvements. In conjunction with these general descriptions of the improvements a visual depiction of the landscape improvement areas is provided in "Part V- Assessment Diagrams" of this Report. More detailed information regarding the specific plans and specifications associated with the improvements are on file in the Public Works Department and by reference are made part of this Report. Part 11 Method of ortionrnent This section includes a discussion of the general and special benefits associated with the various improvements to be provided within the District (Benefit Analysis), which includes a discussion of the proportional costs of the special benefits and a separation of costs considered to be of general benefit (and therefore not assessed). This section of the Report also outlines the method of calculating each property'sproportional special benefit necessary to calculate the property's annual assessment. This method of apportionment is consistent with the f' previously adopted method of apportionment for the District that was approved by the property owners in a protest ballot proceeding conducted in 1997 as well as subsequent Property Owner Protest Ballot Proceedings conducted for increased assessments in individual Zones pursuant to the provisions of the California Constitution Article XIIID. Part 11 Estimate of Costs: An estimate of the annual costs to operate, maintain, and service the landscaping and lighting improvements and appurtenant facilities. The budget for each Zone includes an estimate of the maintenance costs and incidental expenses including, but not limited to labor, materials, utilities, equipment, and administration expenses as well as the collection of other appropriate funding authorized by the 1972 Act and deemed 'necessary to fully support the improvements, even though not all costs identified in these budgets are necessarily supported by the current assessment revenues. Those' improvements and/or costs determined to be of general benefit shall be funded by a'City contribution. In addition to the general benefit costs, the City may provide additional funding to support the maintenance and operation of the improvements considered to be of special benefit, but City staff shall make the determination of which improvements, and the extent of the services and activities that shall be provided based on available revenues. - i I Page 3 Downey Lighting and Landscaping Assessment District No. 121 Wt'Y V 1 LLDA(V Engineer's Annual Report Fiscal Year 2024/2025 Part IV l: h' assessment amounts to be levied and collected in fiscal year 2024/2025 ...Assessment of They for each parcel is based on the parcel's calculated proportional special benefit as outlined in "Part 11 Method of Apportionment" and the annual assessment rates established by the estimated budgets in "Part III - Estimate of Costs" of this Report. Due to the number of parcels within the District, the Assessment Roll for fiscal year 2024/2025 has been filed electronically with the City Clerk rather than displayed in this Report and by reference the listing of the Assessor's Parcel Numbers and the corresponding assessment amounts are made part of this Report. Part V Assessm2flIpjagrgMai This section of the Report contains a series of diagrams showing the boundaries of the Zones within the District for fiscal year 2024/2025 which incorporate the parcels determined to receive special benefits from the various District improvements. For those Zones that provide landscape improvements, the diagrams also provide a visual depiction of the location and extent of the landscaped -areas being maintained. Parcel identification, the lines, and dimensions of each lot, parcel, and subdivision of land within the District and Zones are shown on the Los Angeles County Assessor's Parcel Maps and shall include any subsequent lot line adjustments or parcel changes therein. Reference is hereby made to the Los Angeles County Assessor's Parcel Maps for a detailed description of the lines and dimensions of each lot and parcel of land within the District. IX Page 4 J' ���� Downey Lighting and Landscaping Assessment District No. 121 Y Y Engineer's Annual Report Fiscal Year 2024/2025 SpecificationsPart I - Plans and I The territory within the District consists of all lots or parcels of land within the City of Downey and the boundaries of the District are coterminous with the City boundaries. The purpose of this District is to provide in part through annual assessments; funding for the ongoing operation, maintenance, and servicing of landscaping, street lighting, traffic signal and safety lighting improvements and related facilities and services that provide special benefits to various parcels throughout the City. Improvements currently provided within the District generally include but are not limited to: Landscape improvements within the street rights -of -way including median islands, parkway side -panels, parkway slopes; entryway features and street trees throughoutthe City. These landscaped improvements and areas may include but are not limited to various combinations of trees; turf; ground cover; shrubs, plantings and other amenities including retaining walls, monuments, fencing, sidewalks, stamped concrete, or pavers; irrigation - and drainage systems; and related appurtenances: y Lighting facilities on the public streets within the City including street lights, traffic signals, safety lights, and related traffic safety equipment (i.e., Vehicle Speed Feedback Signs and Flashing Beacons). These lighting improvements may include but are not limited to street lights located on the City's arterial streets, traffic signals located throughout the City and local street lights within or adjacent to the various developments and subdivisions. BenefitZones of In accordance with the 1972 Act, the District utilizes Zones to address variations in the nature, location, and extent of the improvements that provide special benefits to different parcels in the District. Within the boundaries of the District, parcels are assigned to benefit zones, each of which is associated with a set of improvements and/or type of improvements that provide special benefit to various properties within that Zone. The District includes seven designated Zones to identify and budget for the various improvements being provided within the District and the relationship and benefits to properties within the District. These seven Zones included a citywide Landscaping Zone (Zone L); a citywide Safety Light and Traffic Signal Zone (Zone 3); and five noncontiguous Street Lighting Zones designated as Zones 1; 2, 4,- 5 and 6. Commencing in fiscal year 2021/2022, a review and evaluation of the improvements and properties within the District was conducted and as a result, some modifications were implemented to clarify and more clearly identify the special benefits to the properties within the District and the general benefits costs associated with the improvements provided. These changes and any changes that may be implemented for fiscal year 2024/2025 have not facilitated any increase to the previously approved maximum assessment rates. For fiscal year 2024/2025 the District is comprised of the following benefit zones (Zones): Zone 1: Residential Street Lighting Account 23-4-5511; y' Zone 2: Commercial Street Lighting Account 23-4-5512; y Zone 3: Safety Lighting and Traffic Signals Account 23-4-5513; Zone 4: Petition Street Light Installations Account 23-4-5514; Zone 5: Regional Shopping Center Street Lighting Account 23-4-5515; y Zone 6: Commercial Street Lighting (West Firestone Boulevard) Account 23-4-5516; and y Zone L: On -street Landscaping Account 23-4-5517 Page 5 Downey Lighting and Landscaping Assessment District No. 121 V v 1 LLDA V Engineer's Annual Report Fiscal Year 2024/2025 Description Improvements As authorized by the 1972 Act, the improvements provided by the District and associated with each Zone incorporate various landscaping or lighting improvements that are maintained and serviced for the benefit of real property within the District. The work to be performed within each respective Zone may include but is not limited to (as applicable), the personnel, materials, equipment, electricity, water, contract services, repair and rehabilitation of the improvements and incidental expenses required to operate the District and provide the improvements and services for each Zone. The :improvements provided within the District and for which parcels receive special benefits are generally described in the fallowing. Street Light Improvements The street lighting system in the City of Downey currently consists of 6,643 street lights (2,234 City -owned and 4,409 Edison -owned) and the cost of operating and maintaining the street lights including energy costs are funded in part by the District's annual assessments. Within the District there are five (5) Street Light Zones which collectively are coterminous with the City boundaries and all parcels within the City (excluding vacant land, public -use properties, rights -of -way, and other easement parcels of land that are identified as exempt) are proportionately assessed for the net -special benefit costs for the operation and maintenance of these improvements. The application of these standards is used to conform to the adjacent land use grouped by individual zones and City account numbers as follows: Zone 1Residential Account 23-4-5611 For lighting of public roadways adjacent to residential properties, including apartments and condominiums, , but not including motels or hotels. ;For energy and maintenance, including replacement of damaged or obsolete lights, and administrative costs. The street lights associated with this Zone currently include the following: Number of Lights in Zone l City Owned: 837 SCE Owned: 3,426 Total No. of Lights: 4,263 Zone 2: Commercial Account 23-4-5512 For lighting of public roadways adjacent to commercial, including motels and hotels, and industrial properties. For energy and maintenance, including replacement of ;damaged or obsolete lights, and administrative costs. The street lights associated with this Zone currently include the following: Number of Lights in Zone 2 City Owned: 1324 SCE Owned`. 904 Total No. of Lights: 2,228 Page 6 N&/n t 1 R ALDA y h I Downey Lighting and Landscaping Assessment District No. 121 Y V LEngineer's Annual Report Fiscal Year 2024/2025 Zone 4: Petition Installations Account - - 1 For installation of new lighting within Zones I and 11, requested by petition of the majority of property owners within a specific area, and administrative costs. Energy and maintenance costs for lights installed under this Zone are paid from either Zone I or 11, as determined by property use. Currently there are no newly installed street lights being funded by this Zone and no parcels are being assessed for any Zone 4',improvements. Zone Regional Shopping Center Account23-4-5515 For lighting of public roadways adjacent to the Stonewood Regional Shopping Center. For energy and maintenance, including replacement of damaged lights, and administrative costs. The street lights associated with this Zone currently include the following` Number of Lights in Zone 5 City Owned: 64 SCE Owned: 35 Total No. of Lights: 99 Zone : Commercial (West FirestoneBoulevard) Account 23-4-5516 For lighting of public roadways adjacent to the commercial properties along the north side of Firestone Boulevard from Old River School Road to the west City limits, and the south side of Firestone Boulevard from approximately 250 feet west of Arnett Street to the west City limits. For energy and maintenance, including replacement of damaged lights and administrative costs. The street lights associated with this Zone currently include the following: Number of Lights in Zone 6 City Owned: 9 SCE Owned: 44 Total No. of Lights: 53 Page 7 A A Downey Lighting and Landscaping Assessment District No. 121 Y Y I LLDAN Engineer's Annual Report Fiscal Year 2024/2025 Safety Lighting and Traffic Signal Improvements Zone 3: Safety Lighting and Traffic Signals Account 3- -6613 For lighting of public roadways including at intersections throughout the City; adjacent to City, County; and State public lands; freeway corridor security lighting; and freeway frontage roadways, not including on/off ramps. For traffic signals on City streets, including the City's share of costs per agreements with L.A. County, Caltrans, or neighboring cities for traffic signals at shared intersections For energy and maintenance costs, including replacement of damaged or obsolete signals and lights, installation of new signals and lighting, and administrative costs. Number of Safety Lights State Owned: 41 City -Owned: 542 City -Others (Shared): 89 Total No. of Lights: 672 Number of Traffic Signals City -Owned: 92 City -Others (Shared): 23 Total No. of Signals: 115 Number of Vehicle Speed Feedback Signs' Total Feedback Signs: 28 Number of Flashing Beacons City -Owned: 14 City -Others (Shared): 2 Total Flashing Beacons: , 16 Landscape Improvements Zone L:On-street Landscaping Account 23-4-6517 For tree trimming, replacement, removals, and other landscaping maintenance along the parkways and medians of public street rights -of -way, including administrative costs. The landscape improvement areas for which properties in this Zone receive special benefit are generally shown on the Landscaping Zone L Diagram in part V of this Report. Page 8 A f LL�� Downey Lighting and Landscaping Assessment District No. 121 Y V Engineer's Annual Report Fiscal Year 2024/2025 Part 11 - Method of Apportionment Legislative i 1972 Act The 1972 Act permits the establishment of assessment districts by agencies for the purpose of providing certain public improvements, including the acquisition, ;construction, installation and servicing of landscape improvements and related facilities.The 1972 Act requires that the cost of these improvements be levied according to benefit rather than assessed value: Section '22573 defines the net amount to be assessed as follows "The net amount to be assessed upon lands within an assessment district may be apportioned by any formula ormethod 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, " Section 22574 provides for zones as follows: "The diagram and assessment may classify various areas within an assessment district into different zones where, by reason of variations in the nature, location, and extent of the improvements, the various areas will receive differing degrees of benefit from the improvements. A zone shall consist of all territory which will receive substantially the same degree of benefit from the improvements. " The formulas used for calculating assessments and the designation of zones herein reflect the composition of parcels within the District and the improvements and activities to be provided and designed to fairly apportion the cost of providing those; improvements based on a determination of the proportional special benefits to each parcel, consistent with the requirements of the 1972 Act and the provisions of Proposition 218 and Article XIII D of the California Constitution, California Constitution The costs of the proposed improvements for fiscal year 2024/2025 have been identified and allocated to properties within the District based on special benefit. The improvements provided by this District and for which properties are assessed are local public landscape improvements and related amenities that were installed in connection with the development of the properties or would otherwise be required for the development of properties within each respective Zone of the District. The assessments and method of apportionment are based on the premise that these improvements would otherwise not have been required without the development of those parcels within the District. Article XIII D Section 2d defines District as follows: "District means an area determined by an agency to contain all parcels which will receive a special benefit from a proposed public improvement or property -related service Article XIII D Section 2i defines Special Benefit as follows: "Special benefit" means a particular and distinct benefit over and above general benefits conferred on real property located in the district or to the public at large. General enhancement of property value does not constitute "special benefit." 1 Page 9 Downey Lighting and Landscaping Assessment District No. 121 Y V 1 LLDA Engineer's Annual Report Fiscal Year 2024/2025 Article XIII D Section 4a defines proportional special benefit assessments as follows: "An agency which proposes to levy an assessment shall identify all parcels which will have a special benefit conferred upon them and upon which an assessment will be imposed. The proportionate special benefit derived by each identified parcel shall be determined in relationship to the entirety of the capital cost of a public improvement, the maintenance and operation expenses of a public improvement, or the cost of the property related service being provided. No assessment shall be imposed on any parcel which exceeds the reasonable cost of the proportional special benefit conferred on that parcel." Benefit Analysis Special Benefits The ongoing maintenance of landscaped areas and tree trimming within the District provides aesthetic benefits to the properties within the District and a more pleasant environment to walk; drive, live, and work. The primary function of the landscape improvements and related amenities is to serve as an aesthetically pleasing enhancement of the immediate area for the benefit of the surrounding properties and developments for which the improvements were installed and/or were facilitated by the development or potential development of properties. These improvements are an integral part of the physical environment associated with the parcels in the City and while some of these improvements may in part be visible to properties outside the City or by the public at large, collectively if the improvements are not properly maintained, it is the developed parcels within the City and District that would be aesthetically burdened. Additionally, the street landscaping and trees serve as both a physical buffer as well as a sound reduction buffer between the roadways and the properties in the District and serve as a pleasant aesthetic amenity that enhances the approach to the parcels and overall serve as an extension of the physical attributes of the parcels assessed, similar to the private property landscaping associated with each parcel assessed. These green space areas may also provide a greater opportunity for recreation. As a result, the maintenance of these landscape improvements provides particular and distinct benefits to the properties and developments within the District Likewise, street lighting in the District is primarily useful for illuminating the streets that provide access to the properties in the District as well as the sidewalks and parking lanes associated with those properties. While it is recognized that both street lights and traffic signals serve in part to enhance traffic safety, the installation and construction of these improvements are clearly required by the development of properties within the District and these improvements provide three main special benefits to those properties: (i) property security benefit, (ii) pedestrian safety benefit, and (iii) parkway/roadway egress benefit. Furthermore, because traffic circulation in the City is largely the result of local traffic to and from these properties by the property owners and guests, it :is reasonable to assume that these properties derive a particular and distinct benefit from the street lights and traffic signals that support the safe access to the properties and 'essentially all pedestrians and parking vehicles in the lit areas will, after dark, be directly associated with the assessed properties. As a result, the maintenance of these lighting improvements is a particular and distinct benefit to the properties and developments within each Zone. Page 10 A 1 LLI't A h Downey Lighting and Landscaping Assessment District No. 121 V V LJA Engineer's Annual Report Fiscal Year 2024/2025 General Benefit General Benefit Landscaping one l_ In reviewing the location and extent of the landscaped areas and improvements to be funded by the District assessments and the proximity and relationship to properties to be assessed, it is evident these improvements were installed in connection with the development of properties or are improvements that would otherwise be shared by and required for development of those properties. Although the District landscaping improvements are located on public streets that are typically visible and/or accessible to the general public, it is evident that the ongoing maintenance of these improvements are only necessary for the appearance and advantage of the properties within District that are directly associated with those improvements and these "`improvements (particularly the level of maintenance and servicing) are not required nor necessarily desired by any properties outside the District boundaries. It is also evident that the maintenance these improvements and the level of maintenance provided has a direct and particular impact (special benefit) only on those properties in proximity to those improvements and such maintenance beyond that which is required to ensure the safety and protection of the general public and property in general, has limited (if any) indirect or incidental benefit to the public at large or properties outside the District which is difficult to quantify. In the absence of a special funding District/Zone, the City's maintenance of these improvements would for the most part be limited to emergency tree management, weed abatement, rodent control, and erosion control services for the various landscape areas: This basic or baseline level of service would typically provide for periodic servicing of these areas on an as -needed basis. This baseline level of service would provide for public safety and essential property protection to avoid negative impacts on adjacent roadways and vehicles traveling on those roadways and potential property damage, but results in a far less visually pleasing environment than is created with the enhanced levels of services associated with the regular tree trimming and landscape maintenance that can be provided through the District/Zone assessments. On average, the cost to provide this baseline level of service for most landscape areas is estimated to be less than $1,000 per acre (approximately $0.0230 per square foot). This baseline service cost per square foot represents less than five percent (5%) of the overall cost per square foot to operate; maintain and service most landscape areas. Other Landscaping General Benefits In addition to the general benefit identified above, it is recognized that there are indirect or incidental general benefits to properties within the District as well as the general public that are associated with regular landscape maintenance services, including: r Minimization of dust and debris; and Decreased potential water runoff from both properties and the landscaped areas. Although these types of benefits might best be characterized as indirect consequences of the special benefits of the landscape maintenance provided to assessed parcels, for the purposes of calculating proportional benefits, we assume these types of benefits to be general benefits. It is apparent that trees, shrubs, plants; and other vegetation and groundcover reduce dust, debris, and potential water runoff that might otherwise occur if such landscape improvements did not exist. However, it is also recognized that with the regular maintenance of the landscape improvements, the effort and cost to monitor and address these issues are reduced to isolated areas and/or less frequent servicing, and these activities, generally represent less than two percent (2%) of the overall landscape maintenance costs. Therefore, conservatively, we estimate that the costs associated with these indirect and incidental benefits do not exceed two percent (2%) of the annual maintenance expenditures for the landscaping improvements: Page 11 A /1 1 T� DAt V I�' Downey Lighting and Landscaping As District No. 121 Y v i LLEngineer's Annual Report Fiscal Year 2024/2025 Together with the baseline general benefit costs and the indirect/incidental general benefit costs identified above, it is reasonable to conclude that the overall general benefit costs associated with the various District/Zone landscape improvements is less than seven percent (7%) of the regular annual maintenance expenditures. These general benefit costs shall be excluded from the special benefit assessment funding and not assessed to the parcels within' District. However, to ensure that no parcel ;is assessed for more than its proportional special benefit for local landscaping improvements, for fiscal year 2024/2025 the City will contribute for general benefit an amount equal to ten percent (10%) of the estimated Annual Maintenance Expenditures and Administration Expenses budgeted for Zone L. General Benefit Within lighting Zones In reviewing the location and extent of the specific lighting improvements (local street lighting, arterial street lighting and traffic signals) to be funded by District assessments and the proximity and relationship to properties to be assessed, like the landscaping improvements it is evident these 'improvements were primarily installed in connection with the development of or are improvements that would otherwise be shared by required for the development of properties. It is also evident that the maintenance and servicing of these improvements has a direct and particular impact (special benefit) on those properties in proximity to those improvements and such improvements beyond that which is required for traffic circulation to ensure the safety and protection of the general public and property in general, has no benefit to the public at large or properties outside each respective Zone. The Lighting Zones are comprised of properties that receive a particular and direct benefit from local street lights that were installed as part of the overall development or planned development of the properties to be assessed and the street lights would for the most part would otherwise not be necessary or required without the development of those properties. Likewise, only those properties and developments that are adjacent to or in close proximity to street light improvements and benefit directly from those improvements are included in the Zones. Because these improvements are directly associated with the development of the properties within the Zone and clearly provide -a special benefit to these properties that is not shared by all properties in the District, it is certainly reasonable to conclude that the maintenance and operation of these improvements is largely if not entirely a special benefit to those properties assessed. However, based on a review of the City's development and street lighting standards it is estimated that not more than thirty-five percent (35%) of the local street lights within residential areas are located on the perimeter of the developments (collector streets) that are shared by those properties and developments. It is reasonable to conclude that these particular street lights not only provide a special benefit to properties in the Zone but may also enhance general nighttime traffic safety and circulation for other properties and the general public. While these street lights are clearly the direct result of the adjacent or nearby property development, it is estimated based on general traffic circulation data for residential and collector streets, that less than half (50%) of these particular street lights and associated ' costs would be 'necessary in lessconcentrated development areas. Therefore, it has been determined that the general benefit related to the operation and maintenance of these particular perimeter residential street lights is no more than eighteen percent (18%) of the local streetlight operating costs (half of the approximate 35% associated with the perimeter and collector lights)_ However, to ensure that no parcel is assessed for more than its proportional special benefit for local street lighting, for fiscal year 2024/2025 the City will contribute for general benefit an amount equal to twenty percent (20%) of the estimated Annual Maintenance Expenditures and Administration Expenses budgeted for local street lighting. Page 12 ' ���AN Downey Lighting and Landscaping Assessment District No. 121 Engineer's Annual Report Fiscal Year 2024/2025 Likewise, street lighting on the arterial streets and other non-residential areas, it is reasonable to recognize that street lights on major streets and in commercial areas provide a measure of general benefit to the public and to properties in general resulting from nighttime traffic safety and circulation on these primary streets. The American National Standard Practice for Roadway Lighting and various related traffic and street lighting studies suggest that over seventy-five percent (75%) of the street lights installed on primary streets in urban areas are directly the result of property development (both "residential and non-residential development). In turn these developments increase traffic circulation and ultimately dictate the type of lighting, spacing and number of lights required and without such development, both the need and quantity of those lights would be dramatically reduced. Therefore, based on these estimates, it is reasonable to conclude that no more than twenty-five percent (25%) of the arterial street lights and associated costs to service and maintain those street lights would be considered general benefit. Therefore, based on these observations, to ensure that no parcel is assessed for more than its proportional special benefit for street lighting, for fiscal year 2024/2025 the City will contribute for general benefit an amount equal to thirty percent (30%) of the combined estimated "Total Annual Maintenance Expenditures" and "Annual Administration Expenses budgeted for arterial street lighting. Similar to street lights on major thoroughfares, traffic signals are located throughout the City on streets and at intersections that provide direct access to each property in the District. Like street lights (both arterial and local), it is certainly reasonable to recognize the general benefit to the public and properties in general associated with nighttime traffic safety and circulation associated with traffic signals. However, the number of traffic signals, the location of those signals and even the type of signalization is clearly the result of property development and the concentration of that development and thus the special benefit nexus to the properties within each Traffic Signal Zone. However, while these improvements are clearly required by development within the City and respective Zones, traffic signals and safety lighting as well as vehicle speed signs and flashing beacons are inherently installed in part to control traffic, not only traffic directly associated with surrounding properties (special benefit) but also general City traffic that is associated with the general public and properties outside each respective Traffic Signal Zone (general benefit). General traffic circulation within the City suggests that location and extent of such improvement is directly correlated to property development and such development increase traffic circulation and ultimately the spacing and number of traffic signals required to ensure proper traffic circulation to"and from those properties and the overall need for such public improvements is dramatically reduced in areas with less property development. However, to ensure that no parcel is assessed for more than its proportional special benefit for traffic signal improvements, for fiscal year 2024/2025 the City will contribute for general benefit an amount equal to fifty percent (50%) of the estimated Annual Maintenance and Administration Expenses budgeted within Zone 3. Assessment Methodology Every parcel within the District is assigned a land use classification based on available parcel information obtained from the County Assessor's Office. To assess benefits equitably it is necessary to calculate each property's relative share of the special benefits conferred by the funded improvements and service. The method of apportionment originally developed for this District was based on assessment formulas appropriate for the various land uses, identifiable property characteristics and improvements within the District and utilizes the number of comparative dwelling units or dwelling spaces for other residential land uses and comparative lot sizes (acreage) for developed non-residential properties. A parcel use and size are the appropriate factors necessary to identify and calculate the proportional special benefits conveyed to each property within the District for the cost of improvements associated with that property. Page 13 Downey Lighting and Landscaping As District No. 121 W I LLDA Engineer's Annual Report Fiscal Year 2024/2025 Estimated ssess ent and Apportionments Zone 1: ,Residential Account 3--551 Direct assessments in Zone 1 are distributed based on the special benefit each property receives. Streets within this zone have been improved with mid -block -lighting. Since streets provide vehicular and pedestrian access to properties, the special benefit is apportioned based on the amount of these trips generated by each parcel. The Institute of Transportation Engineers has established a standard of trip generation that states that multiple dwelling units generate less pedestrian and vehicle trips than single family homes. Therefore, parcels with denser housing are assessed at a lesser rate per dwelling unit in general proportion to the trips generated. This basis provides an equitable relationship to the benefit received. Fiscal Year Applied Maximum Maximum Density (Number of Dwelling Assessed Dwelling 2024/2025 Assessment Rates Assessment Rate Authorized Units per Parcel) Parcels Units ��� Assessment ($/Dwelling Unit) Amount ($/Dwelling Unit) Revenue 1-20 Units 21,762 31,347 $21.41 $ 671,139.27 $21.41 $ 671,139.27 21-60 Units 128 2,633 $10.70 $ 28,173.10 $10.70 $ 28,173.10 61-109 Units 18 618 $5.35 $ 3,306,30 $5.35 $ 3,306.30 110-460 Units 4 499 $2.68 $ 1,337.32 $2.68 $ 1,337.32 Total: 21,912 35,097 $ 703,955.99 $ 703,955.99 (1) The Dwelling Unit count for 1-20 Units also incorporates the first 20 units of the 21-60 Unit .parcels, the 61-109 Unit parcels, and the 110-460 Unit parcels. Likewise, the 21-60 Units also incorporates the 21-60 units associated with the 61-109 Unit parcels and the 110-460 Unit parcels and the 61-109 Units also incorporates the 61-109 units associated with the 110-460 Unit parcels. The Fiscal Year 2024/2025 total special benefit assessment amount for Zone 1 is $703,955.99. Zone : Commercial Account 23-4-661 Direct assessments in Zone 2 are distributed based on the special benefit each property receives. Streets within this zone have been improved with mid -block lighting. Sincestreetsprovide vehicular and pedestrian access to commercial properties, the special benefit is apportioned based on the amount of these trips generated by each parcel. The Institute of Transportation Engineers has established a'standard of trip generation that states that pedestrian and vehicle trips increase as the square footage of the land use increases. In general, larger parcels generate more trips. Therefore, every parcel in this zone is assessed according to the land square footage of the parcel. This basis provides an equitable relationship to the benefit received. Applied Fiscal Year Maximum Maximum Density (Square Feet per Assessed Lot Square 202412025 Parcel) Parcels' Feet (2) Assessment Rate Assessment - Assessment Rate Authorized ($110,000 s.f.) Amount ($110000 s.t:) Revenue 1-200,000 square feet 1,145 39,216,544 $114.90 $450,592.41 $114.90 $450,592.41 200,001+ square feet 34 6,701,846 $38.30 $ 25,667.89 $38.30 $ 25,667.89 Total: 1,179 45, 918, 390 $ 476,260.30 $ 476, 260.30 (2) The Lot Square Footage for 1-200,000 square feet also incorporated the first 200,000 square feet associated with each 200,001+ square feet parcels: The Fiscal Year 2024/2025 total special benefit assessment amount for Zone 2 is $476,26030. Page 14 I h' Downey Lighting and Landscaping Assessment District No. 121 V V A V Engineer's Annual Report Fiscal Year 2024/2025 Zone 3: Safety Lighting n Traffic Signals Account 2 - 3 Direct assessments in this zone are separated according to the proportion of residential and commercial properties in the City. Since streets provide vehicular and pedestrian access to properties, the special benefit is apportioned based on the amount of these trips generated by each parcel. Given that residential and commercial properties generate different levels of street use, the assessment rates are calculated separately_ Approximately 75% of the City is zoned Residential, while the "remaining 25% is comprised of Commercial, Industrial, or other and the assessments are proportionately allocated the same. Residential Properties Trips per Fiscal Year p p Applied Applied Assessment Maximum Maximum Density (Number of Assessed Dwelling 202412025 Dwelling Rate Rates ($!Dwelling Assessment Rate Authorized Dwelling Units per Parcel) Parcels Units Assessment Unit ($trrip) - Unit) ($/Dwelling Unit) Revenue _Amount 1-4 Units 21,240 23,331 10 $1.88 $18,80 $438,622.80 $18.80 $438,622.80 5+ Units 672 11,766 6 $1.88 $11.28 $132,720.48 $11.28 $132,720.48 Total: 21,912 35,097 $571,343.28 $571,343.28 Non -Residential Properties ApplFiscal Year Density (Square Feet Assessed Dwelling Lot Square Assessment 2024/2025 Maximum Maximum per Parcel) Parcels - ,Units Feet Assessment Rafe Assessment Assessment .f.) Authorized ($f10;000 s:f.) Amount ($110;000 s.f.) Revenue all parcel square feet 1,211 50,544,660 $37.35 $188,784.19 $37.35 $ 188,784.19 Total: 1211 50,544,660 $188,784.19 $ 188,784.19 The Fiscal Year 2024/2025 total special benefit assessment amount for Zone 3 is $760,127.47. Zone 4: Petition Installations Account 23-4-6614 Direct assessments in Zone 4 are limited to street light installations only. The installation costs are divided evenly among the parcels within the annexed area. Each annexed area is assessed separately with costs divided equally among the parcels in the annexed area. Edison cost for one street light served overhead: $1,600 City engineering design and overhead: $ 900 Total to install: $ 2,500 Cost per lot (one light serves four lots): $ 2,500 / 4 = $ 625 Yearly cost per lot (cost repaid in four years): $ 625 / 4 = $ 156 The Fiscal Year 2024/2025 total special benefit assessment amount for Zone 4 is $0.00. Page 15 r' LLD q Downey Lighting and Landscaping Assessment District No. 121 V Y / Engineer's Annual Report Fiscal Year 2024/2025 Zone 5: Regional Shopping Center Account - -5515 Direct assessments in Zone 5 are distributed based on the special benefit to the Stonewood Regional Shopping Center. Streets adjacent to this zone have been improved with mid -block lighting. Every parcel adjacent to these streets is assessed on land square footage in the same manner as Zone 2. Fiscal Year Maximum Maximum Density (Square Feet per Assessed Lot Square Applied Assessment 2024/2026 Assessment Rate Authorized Parcel) Parcels - Feet Rate ($/10,000 sf.) Assessment ($/10;000 s.f.) Revenue Amount Entire parcel square feet 26 2,748,765 $21.28 $ 5,849.38 $21.28 $ 5,849.38 Total: 26 2,748,765 $ 5,849.38 $ ,5,849.38 The Fiscal Year 2024/2025 total special benefit assessment amount for Zone 5 is $5,849.38: Zone 6: Commercial (West Firestone Boulevard) Account 23-4-5516 Direct assessments in Zone 6 are distributed based on the special benefit to the properties on Firestone Boulevard (commercial properties on the north side of Firestone Blvd. from Old River School Road to the West City Limit, and on the south side of Firestone Blvd. from 250 feet west of Arnett St. to the West City Limit). Streets adjacent to this zone have been improved with mid - block lighting. Every parcel adjacent to these streets is assessed on land square footage in the same manner as Zone'2. Fiscal Year Maximum Maximum Density (Square Feet per Assessed Lot Square Applied Assessment 2024/2025 Assessment Rate Authorized Parcel) Parcels Feet Rate ($/10,000 s.f.) Assessment ($/10,000s.f.) Revenue Amount Entire parcel square feet 6 1,877,505 $45.47 $ 8,537.01 $45.47 $ 8,53701 Total: 6 1,877,505 $ 8,637.01 $ 8,537.01 The Fiscal Year 2024/2025 total special benefit assessment amount for Zone 6 is $8,537.01. Page 16 `n r ����A' Downey Lighting and Landscaping Assessment District No. 121 V V ' V Engineer's Annual Report Fiscal Year 2024/2025 Zone L: , -street Landscaping Acco23-4-5517 Direct assessments in Zone L are distributed based on the special benefit each property receives. Parcels are assessed in the same manner as Zone 3. Residential Properties Density (Number of Assessed Dwelling Fiscal Year Trips per Applied Applied Assessment Maximum Maximum 2024/2025 Dwelling Units per Parcel) Parcels Units Dwelling Rate Rates($/Dwelling Assessment Rate Authorized Assessment Unit ($/Trip) Unit) Amount ($/Dwelling Unit) Revenue ...... 1-4 Units 21,240 23,331 10 $0.732 $7.32 $170,782.92 - $7.32 $170,782.92 5+ Units 1 672 11,766 6 $0.732 $4.40 $ 51,770A0 $4.40 $ 51,770.40 - Total: 21,912 36,097 $222,553.32 $222,553.32 Non -Residential Properties Density (Square Feet Assessed Dwelling Fiscal Year Applied Maximum Maximum Lot Square 2024/2025 per Parcel) Parcels Units Feet Assessment Rate Assessment -Assessment Rate Authorized ($f10,000 s:f:) ($NO,000 s.f.) Revenue Amount all parcel square feet 1,211 50,544,660 $14.10 $ 71,268.01 $14.10 $ 71,268,01 Total: 1,211 50,544,660 $ 71,268.01 $ 71,268.01 The Fiscal Year 2024/2025 total special benefit assessment amount for Zone L is $293,82133. Page 17 Downey Lighting and Landscaping Assessment District No. 121 Y V' LLDA V Engineer's Annual Report Fiscal Year 2024/2025 Calculation of Assessments An assessment amount per Equivalent 'Benefit Unit ("EBU") either assessment amount per residential unit or assessment amount per non-residential parcel square footage for each Zone is calculated by Taking the "Total Annual Expenses" (Total budgeted costs) and subtracting the "General Benefit Expenses (City Funded)", to establish the "Total Eligible Special Benefit Expenses' Total Annual Expenses — General Benefit Expenses = Total Eligible Special Benefit Expenses To the resulting "Eligible Special Benefit Expenses", various "Funding Adjustments/Contributions" may be applied that may include, but are not limited to: ➢ "Additional Property Tax & Other Revenues Applied", represents additional property tax revenues or revenues available from other sources such as interest earnings that was not used to fund general benefit costs that is being applied to reduce the amount to be levied and collected: "Unfunded Reserve Fund Collection", represents an adjustment (reduction) in the amount to be collected for "Operational Reserve Funding" that was budgeted as part of the Total Annual Expenses. y "Unfunded CIP/Rehabilitation Fund Collection", represents an adjustment (reduction) in the amount to be collected for "CIP & Rehabilitation Reserve Fund Collection" that was budgeted as part of the Total Annual Expenses. "Reserve Fund Collection (Transfer/Deduction)", represents an amount being collected for Operational Reserves or available existing funds from the "Operational Reserve Fund Balance" being applied to pay a portion of the Special Benefit Expenses for the fiscal year. "Additional City Contribution and/or Service Reductions", represents a further adjustment that addresses the funding gap between the amount budgeted to provide the improvements and services ("Special Benefit Expenses"); and the amount that will be collected through the assessments. This funding gap may be addressed by an additional City contribution, reductions in service and service expenses, or a combination of the two: These adjustments to the Special Benefit Expenses result in the net special benefit amount to be assessed "Balance to Levy Eligible Special Benefit Expenses +/- Funding Adjustments/Contributions =Balance to Levy The amount identified as the "Balance to Levy" is divided by the total number of EBUs of parcels that benefit to establish the "`Assessment Rates" or "Assessment per EBU" for the fiscal year. This Rate is then applied back to each parcel's individual EBU to calculate the parcel's proportionate special benefit and assessment for the improvements Balance to Levy / Total EBU = Assessment per EBU (Assessment Rate) Assessment per EBU x Parcel EBU = Parcel Assessment Amount Page 18 n V `� ��� A A Downey Lighting and Landscaping Assessment District No. 121 Y A V Engineer's Annual Report Fiscal Year 2024/2025 EstimatePart III - The following outlines the estimated costs (budgets) to maintain and service the various landscaping and lighting improvements described in "Part I Plans and Specifications" of this Report for fiscal year 2024/2025. In some cases, the costs of properly servicing and maintaining the improvements cannot be fully funded by the existing assessment revenues. Even with some additional funding support from the City; many of the desired services and activities, particularly those associated with long term repairs, replacements and rehabilitation may need to be postponed or eliminated. While City staff will ultimately determinewhich services and activities shall be eliminated or reduced to keep the actual costs and expenditures for the fiscal year within the current available revenues, the revenue shortfalls are expected to increase over the years as a result of inflation. To the extent any assessment funds remain after those funds are used to pay the cost of the special benefit in any particular Zone, those monies shall be placed in a reserve account for the respective Zone. The City annually receives ad valorem funding for lighting and landscaping. These general fund revenues are used to fund in whole or in part, the General Benefit Expenses and/or Additional City Contributions in specified Zones. For fiscal year 2024/2025 the ad valorem revenues total an estimated $750,823.00 which is allocated to the various Zones as needed. Ad valorem funding not used to reduce the annual assessments is applied to the fund balance for each respective Zone. P Page 19 A 1' ��� Downey Lighting and Landscaping Assessment District No. 121 Y V Engineer's Annual Report Fiscal Year 2024/2025 Lighting Zone 1, Lighting Zane 2, Traffic Signal Zane 3, and Lighting Zorn 4 Annual Maintenance Expenses Personnel, Maintenance, Operations-' $ 14,029 $ 14,029 $ 10,058 $ Contractual Services $ 201,500 $ -- $ 160,000 $ Materials, Equipment, Supplies $ 1,599 $ 899 $ 525 $ Electrical Service 330,000 238,000 845,730 Total Annual Maintenance Expenses '" $ 547,128 $ 252,928 $ 1,016,313 - $ Capital Improvement Project & Rehabilitation Landscaping CIP/Rehabilitation Fund Collection $ - $ - $ - $ Lighting/Signal Rehabilitation/Replacement Fund Collection 370,745 300,163 Total GIP & Rehabilitation Funding $ 370,745 $ 300,163 $ - $ - Incidental Operational Expenses Operational Reserve Funding Collection $ $ - $ 232,393 $ - - Annual Administration Expenses 49,693 26,482 39,156 1,342 Total Annual Incidental Expenses $ 49,693 $ 26,482 $ 271,549 $ 1,342 TOTAL ANNUAL EXPENSES $ 967566 579,573 $ 1,287,862 $ 1,342 General Benefit Expenses (City Funded) (179,046) (83,823) (527,735) TOTAL ELIGIBLE SPECIAL BENEFIT EXPENSES $ 788520 $ 495,750 $ 760,127 $ 1,342 FUNDING ADJUSTMENTS/CONTRIBUTIONS Available Property Tax & Other Revenues Applied (84,564) (19,490) -,.. (1,342) Reserve Fund Collection (Transfer/Deduction) - = N$ Total Funding Adjustments t Contributions $ (84,564) $ (19,490) $ (1,342) BALANCE TO LEVY $ 703,956 $ 476,260 $ 760,127 $ - RESERVE & CIP FUND BALANCES Beginning Fund Balance $ 5,546,014 $ 621,856 $ (736,025) $ 510,743 .hI Fund Balance Adjustment - Collection /(Deduction) 370,745 300,163 232,393 3,014 Estimated Ending Fund Balance $ 6,916,769 $ 922,019 -$ (503,632) $ 613,757 (1) Ad Valorem Property Tax revenues not applied to budgeted expenses are applied to the Fund Balance Y V I LLDOAN Page 20 /� / tLLDA A 1 A Downey Lighting and Landscaping Assessment District No. 121 V Y V Engineer's Annual Report Fiscal Year 2024/2025 Lighting Zone 6, Lighting Zone 6, Landscaping Zone L, .and District Totals Annual Maintenance Expenses Personnel, Maintenance, Operations $ $ $ $ 38,116 Contractual "Services $ $ . $ 840,000 $ 1,201,500 Materials, Equipment, Supplies $ $ $ $ 3,023 Electrical Service 2,581 2,500 - '1,418,811 Total Annual Maintenance Expenses $ 2,581 $ 2,500 $ 840,000 $ 2,661,450 Capital Improvement Project &'Rehabilitation Landscaping CIP/Rehabilitation fund Collection $ - $ - $ - $ - LightingtSignal Rehabilitation/Replacement Fund Collection 4,169 5,824 680,902 Total CIP & Rehabilitation Funding $ 4,169 $ 5,824 $ $ 680,902 Incidental Operational Expenses Operational ReserveFunding Collection $ _ $- . $ $ 232,393 Annual Administration Expenses 1,375 1,376 45,472 164,896 Total Annual incidental Expenses" " $ 1,375 $ 1,376 $ 45;472 $ 397,289 TOTAL ANNUAL EXPENSES $ 8,125 $ 9,700 $ 885,472 $ 3,739,641 General Benefit Expenses (City Funded) (1,187) - (1,163) (88,547) (881,501) TOTAL ELIGIBLE SPECIAL BENEFIT EXPENSES $ 6,938 $ 8,537 $ 796,925 $ 2,858,140 FUNDING ADJUSTMENTS/CONTRIBUTIONS Available Property Tax & Other Revenues Applied (1,089) (106,485) Reserve Fund Collection (Transfer/Dedudon) (503,104) (503,104) Total Funding Adjustments t Contributions $ (1;089) $ $ (503,104) $ (609,589) BALANCE TO LEVY $ 5,849 $ 8,537 $ 293821 $ 2,248,551 RESERVE & CIP FUND BALANCES Beginning Fund Balance $ 149,014 __ $ 3,907 $ (4,094 162) $ - 2,001,347 rhl Fund Balance Adjustment - Collection / (Deduction) 4,169 ' 5,824 (503,104) 413,205 Estimated Ending Fund Balance $ 153,183 $ 9,731 $ (4,597,266) $ 2,414,552 (1) Ad Valorem Property Tax Revenues not applied to budgeted expenses are applied to the Fund Balance Y 1 L L nt P.a 21 WWILLDAN Downey Lighting and Landscaping Assessment DistrictNo. 121 Engineer's Annual Report Fiscal Year 2024/2025 District Financial Summary BALANCE AS OF 6130124 5,540,383 619,057 (744,422) 510,587 148,790 3,806 (4,104,854) 1,973,347 Est. Interest Earned 5,028 2,499 7,497 140 200 90 9,546 25,000 Est, Misc. Revenue 603 300 900 16 24 11 1,146 3,000 Est. Funds Available Beginning Balance) 6,646,014 621,866 (736,026) 610,743 149,014 3,907 (4,094,162) 2,001,347 Est:"CIP/Reserve Fund Collection 370,745 300,163 232,393 4,169 5,824 913,295 Est. 'General Benefit Contribution 179,046 83,823 527,735 1,187 1,163 88,547 881,501 Est. Assessment Levy 703,956 476,260 760,127 5,849 8,537 293,821 2,248,551 Est, Property Tax/Other Revenues 84,564 19,490 1,342 1,089 - - 106,485 Est Funds+ Levy 6,884,325 1,601,693 784,231 612,086 161,308 19,431 (3,711,794) 6,151,179 ; Expenditures (967,566) (579,573) (1,287,862) (1,342) (8,125) (9,700} (885,472} 3,739,641} ESTIMATED BALANCE AS OF 6130125 5,916,759 922,019 (503,632) 513,757 153,183 9,731 (4,597,266) 2,414,552 W I LLDA v Page 22 N&/WI��� Downey Lighting and Landscaping Assessment District No. 121 Engineer's Annual Report Fiscal Year 2024/2025 Part IV - Assessment Roll f. Due to the number of parcels in the District, the Assessment Roll for fiscal year 2024/2025 (a listing of the parcels to be assessed within this District along with the assessment amounts) has been filed with the City Clerk in an electronic format and is, by reference, made part of this Report. The proposed Assessment Roll shall be available for public inspection in the City Clerk's Office during normal office hours, The Assessment Roll reflects all properties currently identified within the District and their assessment amount(s) for fiscal year 2024/2025. Each parcel listed on the Assessment Roll is currently shown and illustrated on the County Assessor's Roll and the County Assessor's Parcel Number Maps (APN maps). These records are by reference made part of this Report and shall govern for all details concerning the description of the lots or parcels. All assessments presented on the assessment roll are subject to change as a result of parcel changes made by the County including parcel splits, parcel merges or development changes that occur prior to the County Assessor's Office securing the final roll and generating tax bills for fiscal year 2024/2025: V Y I LLDAI1 Page 23 Li A p� i Downey Lighting and Landscaping Assessment District No, 121 L AN Engineer's Annual Report Fiscal Year 2024/2025 District i The boundary of Downey Lighting and Landscaping Assessment District No. 121 is coterminous with the City boundary and consists of all lots, parcels, and subdivisions of land within the City of Downey. The following section contains various diagrams that show the boundaries of the Zones within the District that were previously identified and discussed. In addition to depicting the boundaries of the Zones within the District, the Landscaping Zone.L diagram also shows the location and extent of the landscape improvements within the Zone. The parcels within each District Zone consist of all lots, parcels, and subdivisions of land within the boundaries as depicted by these diagrams and shall consist of and be dictated by the lines and dimensions as those lots, parcels and subdivisions of land shown on the Los Angeles County Assessor's parcel maps for the current year and by reference the Los Angeles County Assessor's parcel maps are incorporated herein and made part of this Report. The following diagrams show the boundaries of the District Lighting Zones 1, 2, 5, and 6, and Landscaping Zone L for fiscal year 2024/2025. The 'Safety Lights and Traffic Signals Zone 3 is coterminous with the City boundary as well as Landscaping Zone L and therefore not depicted herein as a separate diagram. For fiscal year 2024/2025 there are no parcels currently designated as Lighting Zone 4 so there is no diagram provided for that Zone. Collectively; these diagrams along with the Assessment Roil incorporated in this Report constitute the District Assessment Diagram for fiscal year 2024/2025: l I W I LLDAN Page 24 q /' ��� q Downey Lighting and Landscaping Assessment District No. 121 V Y !'1 Engineer's Annual Report Fiscal Year 2024/2025 Lighting Zones 1, 2, 6, City of Downey ` Lighting Zones Aft, w t' ,n �, '� �... 4 Zone 7 �N done 2 ftqa t A zone 5 Lill .., Ma III zone UNK Y City boundary w t a vet da ai# 9i e ii_t iA V V I LLDAN Page 26