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Fiscal Year 2020/21 Engineer’s Report For:
Landscaping and Lighting District
No. 03 (De Anza Estates)
May 2020
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CITY OF ATASCADERO
Landscaping & Lighting District No. 03
(De Anza Estates)
6500 Palma Avenue
Atascadero, CA 93422
Phone – (805) 461-5000
Fax – (805) 461-7612
CITY COUNCIL
Heather Moreno, Mayor
Charles Bourbeau, Mayor Pro Tem
Roberta Fonzi, Council Member
Susan Funk, Council Member
Heather Newsom, Council Member
AGENCY STAFF
Rachelle Rickard, City Manager
Jeri Rangel, Administrative Services Director
Cindy Chavez, Deputy Director of Administrative Services
NBS
Danielle Wood, Client Services Director
Adina McCargo, Director
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TABLE OF CONTENTS
Engineer’s Letter ............................................................................................................. 1
Executive Summary ........................................................................................................ 2
Plans and Specifications .................................................................................................. 4
3.1 Description of the District ....................................................................................... 4
3.2 Improvements and Services Authorized by The 1972 Act ...................................... 4
3.3 Description of Improvements and Services ............................................................ 5
Estimate of Costs ............................................................................................................ 7
Method of Assessment ................................................................................................... 8
5.1 General .................................................................................................................... 8
5.2 Benefit Analysis ....................................................................................................... 8
5.3 Assessment Methodology ..................................................................................... 10
5.4 Assessment Range Formula .................................................................................. 13
Assessment Diagram ..................................................................................................... 15
Assessment Roll ............................................................................................................ 16
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City of Atascadero
2020/21 Engineer’s Report – Lighting and Landscaping District No. 03 (De Anza Estates) 1
ENGINEER’S LETTER
WHEREAS, on August 9, 2005 by Resolution No. 2005-074, the City Council of the City of Atascadero
(the “City”), State of California, in accordance with and pursuant to the Landscape and Lighting Act of 1972,
Part 2, Division 15 of the California Streets and Highways Code (commencing with Section 22500 (the “1972
Act”) established the City of Atascadero Landscaping and Lighting District No. 03 De Anza Estates (the
“District”); and
WHEREAS, on May 12, 2020, the City Council, under the 1972 Act, adopted its Resolution Initiating
Proceedings for the Annual Levy of Assessments and Ordering the Preparation of an Engineer’s Report for
the District; and
WHEREAS, the Resolution Initiating Proceedings directed NBS to prepare and file a report describing
the general nature, location, and extent of the improvements to be maintained; an estimate of the costs of
the maintenance, operations, and servicing of the improvements for the District for the referenced fiscal
year; a diagram for the District, showing the area and properties to be assessed; and an assessment of the
estimated costs of the administration, maintenance, operations, and servicing the improvements, assessing
the net amount upon all assessable lots and/or parcels within the District in proportion to the special
benefit received.
NOW THEREFORE, the assessments as detailed in this Engineer’s Report and as summarized in the
table below are made to cover the portion of the estimated costs of maintenance, operation and servicing
of the improvements to be paid by the assessable real property within the District in proportion to the
special benefit received. The following table summarizes the proposed assessment for Fiscal Year 2020/21:
FY 2020/21 Budget Summary
Description Total Costs
Costs Not
Assessed
Proposed
Assessment
Total
Benefit
Units
Maximum
Rate
Proposed
Rate Per
BU
Annual Maintenance $17,790 $708 $17,082
Special Projects 5,200 0 5,200
Administration 7,020 0 7,020
Capital Reserve Collections/(Use) 6,614 500 6,114
Levy Adjustments (20,749) (1,208) (19,541)
Total $15,875 $0 $15,875 63.5 $1,388.03 $250.00
I, the undersigned, respectfully submit the enclosed Engineer’s Report and, to the best of my knowledge,
information, and belief, the Engineer’s Report, Assessments, and the Assessment Diagram herein have been
prepared, computed, and levied in accordance with the assessment methodology adopted, approved, and
ordered by the City Council of the City of Atascadero and the 1972 Act.
City Engineer
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City of Atascadero
2020/21 Engineer’s Report – Lighting and Landscaping District No. 03 (De Anza Estates) 2
EXECUTIVE SUMMARY
Pursuant to the provisions of the Landscaping and Lighting Act of 1972, being Part 2 of Division 15 of the
California Streets and Highways Code, commencing with Section 22500 (hereafter referred to as the “1972
Act”), and in compliance with the substantive and procedural requirements of the California State
Constitution Article XIIID (hereafter referred to as “Article XIIID”), the City Council of the City of Atascadero,
County of San Luis Obispo, State of California (hereafter referred to as “City”), executed the proceedings
required for the establishment of the special benefit assessment district designated as:
Landscaping and Lighting District No. 03 (De Anza Estates)
(hereafter referred to as the “District”), which includes the lots and parcels of land within the residential
subdivision known as De Anza Estates, Tract 2498 within the City limits of the City. This Engineer’s Report
(hereafter referred to as the “Report”) has been prepared in connection with the levy and collection of
annual assessments related thereto for Fiscal Year 2020/21, as required pursuant to Chapter 1, Article 4 of
the 1972 Act.
The City Council formed the District, and provided for the levy and collection of annual assessments on the
County tax rolls to provide ongoing funding for the costs and expenses required to service and maintain the
landscaping and lighting improvements associated with and resulting from the development of properties
within the District. The improvements to be provided by the District and the assessments described herein
are made pursuant to the 1972 Act and the substantive and procedural provisions of Article XIIID.
This Report describes the District, the improvements, and the proposed assessments to be levied against
properties in connection with the special benefits the properties will receive from the maintenance and
servicing of the District improvements. The annual assessments will provide a funding source for the
continued operation and maintenance of public landscaping and lighting improvements installed in
connection with the development of properties within the District.
The improvements and assessments described in this Report are based on the planned development of
properties within the District and represent an estimate of the direct expenditures, incidental expenses, and
fund balances that will be necessary to maintain and service the improvements. The boundaries of the
District, the proposed improvements, the method of apportionment, and assessments described herein are
based on current development plans and specifications for Tract 2498; and by reference these plans and
specifications are made part of this Report.
The word “parcel,” for the purposes of this Report, refers to an individual property assigned its own
Assessor’s Parcel Number (APN) by the San Luis Obispo County Assessor’s Office. The San Luis Obispo County
Auditor/Controller uses Assessor’s Parcel Numbers and specific Fund Numbers to identify properties to be
assessed on the tax roll for the special benefit assessments.
As part of the District formation, the City of Atascadero conducted a Property Owner Protest Ballot
proceeding for the proposed levy of a new assessment pursuant to the provisions of the California
Constitution, Article XIIID Section 4. In conjunction with this ballot proceeding, the City Council conducted a
noticed public hearing on August 9, 2005 to consider public testimonies, comments and written protests
regarding the formation of the District and levy of assessments. Upon conclusion of the public hearing,
property owner protest ballots received were opened and tabulated to determine whether majority protest
existed (ballots were weighted based on assessment amounts), and by resolution the City Council confirmed
the results of the ballot tabulation. Tabulation of the ballots indicated that majority protest did not exist for
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2020/21 Engineer’s Report – Lighting and Landscaping District No. 03 (De Anza Estates) 3
the proposed assessments and the assessment range formula presented and described herein, the City
Council approved the Report (as submitted or amended), ordered the formation of the District, and approved
the levy and collection of assessments. The assessments for fiscal year 2005/2006 were submitted to the San
Luis Obispo County Auditor/Controller for inclusion on the property tax roll for each parcel.
Each subsequent fiscal year, an Engineer’s Report shall be prepared and presented to the City Council
describing the District any changes to the District or improvements and the proposed budget and
assessments for that fiscal year and the City Council shall hold a noticed public hearing regarding these
matters prior to approving and ordering the proposed levy of assessments. If the proposed assessments for
the District exceed the maximum assessment described herein (as approved by the property owners), the
new or increased assessment must be confirmed through another property owner protest ballot proceeding
before such an assessment may be imposed. It should be noted that an increased assessment to an individual
property resulting from changes in development or land use does not constitute an increased assessment.
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City of Atascadero
2020/21 Engineer’s Report – Lighting and Landscaping District No. 03 (De Anza Estates) 4
PLANS AND SPECIFICATIONS
3.1 Description of the District
The territory within the District consists of the lots, parcels and subdivisions of land within the proposed
residential subdivision known as the De Anza Estates, Tract 2498, which encompasses an area of land
totaling approximately seventy-six acres (75.76 acres).
This subdivision is planned to include twenty -six (26) Single-Family Residential Units and sixty (60)
Modified Housing/Senior Housing Units at build -out. The planned subdivision is situated in the northern
portion of the City of Atascadero northeast of Highwa y 101 and is generally located:
At the North end of El Camino Real;
North and East of U.S. HWY 101; and,
South and West of the Salinas River.
3.2 Improvements and Services Authorized by The 1972 Act
As generally defined by the 1972 Act and applicable to this District, the improvements and associated
assessments may include one or more of the following:
1) The installation or planting of landscaping;
2) The installation or construction of statuary, fountains, and other ornamental structures and facilities;
3) The installation or construction of public lighting facilities including, but not limited to street lights
and traffic signals;
4) The installation or construction of any facilities which are appurtenant to any of the foregoing or
which are necessary or convenient for the maintenance or servicing thereof;
5) The installation of park or recreational improvements, including, but not limited to, all of the
following:
a) Land preparation, such as grading, leveling, cutting and filling, sod, landscaping, irrigation
systems, sidewalks, and drainage.
b) Lights, playground equipment, play courts, and public restrooms.
6) The acquisition of land for park, recreational, or open-space purposes or any existing improvement
otherwise authorized pursuant to this section.
7) The maintenance or servicing, of any of the foregoing including the furnishing of services and
materials for the ordinary and usual maintenance, operation, and servicing of any improvement
including but not limited to:
a) Repair, removal, or replacement of all or any part of any improvements;
b) Grading, clearing, removal of debris, the installation or construction of curbs, gutters, walls,
sidewalks, or paving, or water, irrigation, drainage, or electrical facilities;
c) Providing for the life, growth, health, and beauty of landscaping, including cultivation,
irrigation, trimming, spraying, fertilizing, or treating for disease or injury;
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2020/21 Engineer’s Report – Lighting and Landscaping District No. 03 (De Anza Estates) 5
d) The removal of trimmings, rubbish, debris, and other solid waste;
e) The cleaning, sandblasting, and painting of walls and other improvements to remove or cover
graffiti;
f) Electric current or energy, gas, or other illuminating agent for any public lighting
facilities or for the lighting or operation of any other improvements;
g) Water for the irrigation of any landscaping, the operation of any fountains, or the
maintenance of any other improvements.
8) Incidental expenses associated with the improvements including, but not limited to:
a) The cost of preparation of the report, including plans, specifications, estimates, diagram, and
assessment;
b) The costs of printing, advertising, and the publishing, posting and mailing of notices;
c) Compensation payable to the County for collection of assessments;
d) Compensation of any engineer or attorney employed to render services;
e) Any other expenses incidental to the construction, installation, or maintenance and servicing
of the improvements;
f) Costs associated with any elections held for the approval of a new or increase assessment.
3.3 Description of Improvements and Services
The purpose of this District is to ensure the ongoing maintenance, operation and servicing of local
landscaping and street lighting improvements established or installed in connection with development
of properties within the District. The improvements may consist of all or a portion of the public landscaped
areas, street lighting and appurtenant facilities within and adjacent to the District (Tract 2498). These
improvements generally include, but are not limited to the materials, equipment, utilities, labor, appurtenant
facilities and expenses necessary for the ongoing maintenance and operation of public street lighting as well
as landscaped parkways, medians, slopes, trails, park areas, drainage basins, open space areas and other
designated easements or right-of-ways constructed and installed as part of the development plans and
agreements approved for the development of each lot and parcel within the District. The improvements to
be maintained and funded entirely or partially through the District assessments are generally described as:
Streetscape landscaping including street trees located on the perimeter of the development and
interior streets of Tract 2498 that are within the public right-of-ways or easements and dedicated to
the City for maintenance;
Open space areas and fuel modification areas within or adjacent to the District boundaries;
Park areas, recreational equipment, trails and landscaped drainage facilities developed and
constructed as part of developing properties within Tract 2498;Appurtenant facilities, equipment,
materials and utilities related to the aforementioned improvements;
Specifically not included as District improvements are those improvements located on private property,
improvements and facilities that may be provided or maintained by an agency other than the City;
improvements and facilities that may be provide by another assessment or tax levied by the City or any
improvement provided and maintained by a Homeowner’s Association or similar entity.
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2020/21 Engineer’s Report – Lighting and Landscaping District No. 03 (De Anza Estates) 6
Public lighting facilities including street lighting, safety lighting and ornamental lighting installed as
part of the residential development or landscaped improvement areas;
Appurtenant facilities, equipment, materials and utilities related to the aforementioned
improvements;
Specifically not included as District improvements are those improvements located on private
property, improvements and facilities that may be provided or maintained by an agency other than
the City; improvements and facilities that may be provide by another assessment or tax levied by
the City or any improvement provided and maintained by a Homeowner’s Association or similar entity.
Detailed maps and descriptions of the location and extent of the specific improvements to be maintained by
the District are on file in the Office of Public W orks and by reference are made part of this Report.
Those portions of the District improvements that may be identified as general benefit or will be funded in
whole or in part by other revenue sources as part of the approved development agreements, will not be
included as part of the District assessments. The net annual cost to provide and maintain the improvements
determined to be of special benefit shall be allocated to each property in proportion to the special benefits
received.
Landscape Improvements
The landscape improvements for the District may include, but are not limited to turf, ground cover,
shrubs and plants, trees, irrigation and drainage systems, ornamental lighting, masonry walls or other
fencing, hardscape improvements, monuments, and associated appurtenant facilities located within the
landscape easements or public right-of-ways. Specifically the landscape improvement areas for this District
are identified as:
Approximately 43,560 square feet of streetscape (parkway embankment) landscaping within the public
right-of-ways located on El Camino Real within the boundaries of Tract 2498;
An estimated 150 trees, including trees within the landscaped area on El Camino Real, various trees
within the open space area and the street trees within the street right-of-way on Ferrocarril Road;
Approximately 175,550 square feet (4.03 acres) of landscaped area in and around the two (2) drainage
basins within Tract 2498;
Approximately fifty-one (51) acres of non-irrigated open space area;
Approximately 48,000 square feet of paved and unpaved trails; and 2,600 linear feet of steel rail fencing
along the trail system and landscaped areas.
Public Lighting Improvements
The approved development plans for Tract 2498 do not include any proposed street light facilities.
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City of Atascadero
2020/21 Engineer’s Report – Lighting and Landscaping District No. 03 (De Anza Estates) 7
ESTIMATE OF COSTS
BUDGET Total Budget Costs Not
Assessed
2020/2021
Assessment
DIRECT COSTS
Annual Costs
Landscape Services $6,040 ($708) $5,332
Landscape Supplies 840 0 840
Landscape Utilities 500 0 500
City Landscape Services 9,540 0 9,540
Other Maintenance Services 870 0 870
Total Annual Direct Costs $17,790 ($708) $17,082
CAPITAL EXPENDITURES
Special Projects 5,200 0 5,200
Total Annual Special Projects 5,200 0 5,200
ADMINISTRATION EXPENSES
Annual Administration Expenses
City Annual Administration $2,180 $0 $2,180
Engineer's Report & Services 4,340 0 4,340
Public Noticing 500 0 500
Total Administration $7,020 $0 $7,020
TOTAL DIRECT & ADMINISTRATION COSTS $30,010 ($708) $29,302
CAPITAL RESERVE COLLECTIONS/(USES)
Landscape Rehabilitation/Replacement $2,938 $0 $2,938
Trail and Pathway Rehabilitation/Replacement 1,000 (500) 500
Park and Open Space Rehabilitation/Replacement 762 0 762
Tree Rehabilitation/Replacement 1,207 0 1,207
Park Rehabilitation/Replacement 707 0 707
Total Annual Capital Reserve Collections/(Uses) $6,614 ($500) $6,114
LEVY ADJUSTMENTS
Interest Income- Improvement Fund ($1,462) $0 ($1,462)
Interest Income- Operating Reserve Fund (268) 0 (268)
Reserve Collection/(Use) (17,811) 0 (17,811)
Contribution from Other Sources (1,208) (1,208) 0
Total Levy Adjustments ($20,749) ($1,208) ($19,541)
BALANCE TO LEVY $15,875 $15,875
DISTRICT STATISTICS
Total Parcels 89
Parcels Levied 86
Total EBU(1) 63.50
Levy per EBU $250.00
Maximum Levy per EBU $1,388.03
FUND BALANCE INFORMATION
Beginning Operating Reserve Balance $15,825
Operational Reserve Interest 268
Surplus Transfer from Improvement Fund 17,845
Operational Reserve Collection/(Use) (17,811)
Estimated Ending Operating Reserve Balance $16,127
Beginning Improvement Fund Balance $94,891
Improvement Fund Interest 1,462
Surplus Transfer to Operations Fund (17,845)
Improvement Fund Collection/(Use) 4,889
Estimated Ending Improvement Fund Balance $83,397
(1) Levy per EBU rate does not include the County of San Luis Obispo fee of $2.00 per parcel.
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City of Atascadero
2020/21 Engineer’s Report – Lighting and Landscaping District No. 03 (De Anza Estates) 8
METHOD OF ASSESSMENT
5.1 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 method of apportionment described in this Report for allocation of special benefit assessments utilizes
commonly accepted engineering practices and have been established pursuant to the 1972 Act and the
provisions of Article XIIID. The formulas used for calculating assessments reflects the composition of parcels
within the District and the improvements and services provided, to fairly apportion the costs based on the
special benefits to each parcel.
5.2 Benefit Analysis
Each of the proposed improvements, the associated costs and assessments have been carefully reviewed,
identified and allocated based on special benefit pursuant to the provisions of the 1972 Act and Article XIIID.
The improvements provided by this District and for which properties will be assessed have been identified as
necessary, required and/or desired for the orderly development of the properties within the District to their
full potential, consistent with the development plans and applicable portions of the City General Plan. As
such, these improvements would be necessary and required of individual property owners for the
development of such properties and the ongoing operation, servicing and maintenance of these
improvements would be the financial obligation of those properties. Therefore, the improvements and the
annual costs of ensuring the maintenance and operation of the improvements are a distinct and special
benefit to the properties within the District. Any improvement or portion thereof that is considered to be of
general benefit shall be funded by other revenue sources and not included as part of the special benefit
assessments allocated to properties within the District.
5.2.1 SPECIAL BENEFIT
The method of apportionment (method of assessment) established herein is based on the premise that each
assessed parcel within the District receives special benefits from the improvements and the desirability and
security of those properties is enhanced by the presence of public lighting and well-maintained landscaping
in close proximity to those properties.
The special benefits associated with landscape improvements are specifically:
Enhanced desirability of properties through association with the improvements.
Improved aesthetic appeal of properties providing a positive representation of the area and properties.
Enhanced adaptation of the urban environment within the natural environment from adequate green
space and landscaping.
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2020/21 Engineer’s Report – Lighting and Landscaping District No. 03 (De Anza Estates) 9
Environmental enhancement through improved erosion resistance, dust and debris control, and
fire prevention.
Increased sense of pride in ownership of property within the District resulting from well-maintained
improvements associated with the properties.
Enhanced quality of life through well-maintained green space and landscaped areas.
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 by moderating temperatures, providing oxygenation
and attenuating noise.
The special benefits of street lighting and other public lighting facilities 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, streets and public areas.
Improved ability of pedestrians and motorists to see.
Improved ingress and egress to property.
Reduced vandalism and other criminal act and damage to improvements or property.
Improved traffic circulation and reduced nighttime accidents and personal property loss.
The preceding special benefits contribute to the esthetic value and desirability of each of the assessed
parcels within the District and thereby provide a special enhancement of the properties. Furthermore, it has
been determined that the lack of funding to properly service and maintain the District improvements would
have a negative impact on the properties within the District.
5.2.2 GENERAL BENEFIT
Upon reviewing each of the District improvements, the proximity of those improvements to both properties
within the District and those outside the District as well as the reasons for installing, constructing and
maintaining such improvements, it is evident that the properties within the District receive special benefit
from those improvements. While the District improvements clearly include public areas, easements, right-
of-ways and other amenities available or visible to the public at large, the landscaped areas, trails, detention
basin as well as the need to increase maintenance activities within the open space areas resulted solely
from the development of properties within the District and would otherwise not have been required nor
necessarily desired by any properties or developments outside the District and any public access or use of
the improvements by others is incidental. Therefore, it has been determined that these improvements and
the ongoing maintenance, servicing and operation of those improvements provide no measurable general
benefit to properties outside the District or to the public at large. However, while this development has
facilitated a need for increased maintenance of the open space area associated with Tract 2498, it is also
recognized that land conservation and ensuring adequate open space areas within the City does have some
indirect, but not quantifiable, benefit to the community at large. Therefore, while the entire cost to
maintain the open space area as well as the Horse Arena facility have been incorporated into the District
budget, the annual cost to maintain the arena and a portion of the open space area are not included in the
proposed special benefit assessments. Should the City require maintenance of these areas, the associated
costs will be funded by other revenue sources available to the City.
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2020/21 Engineer’s Report – Lighting and Landscaping District No. 03 (De Anza Estates) 10
5.3 Assessment Methodology
The method of apportionment for the District calculates the receipt of special benefit from the respective
improvements based on the actual or proposed land use of the parcels within the District. The special benefit
received by each lot or parcel is equated to the overall land use of parcels within the District based on the
parcel’s actual land use or proposed development.
The costs associated with the improvements shall be fairly distributed among the parcels based upon the
special benefit received by each parcel. Additionally, in compliance with the Article XIIID Section 4, each
parcel’s assessment may not exceed the reasonable cost of the proportional special benefit conferred to that
parcel. The benefit formula used to determine the assessment obligation is therefore based upon both the
improvements that benefit the parcels within the District as well as the proposed land use of each property
as compared to other parcels that benefit from those specific improvements.
To identify and determine the special benefit to be received by each parcel and their proportionate share of
the improvement costs it is necessary to consider the entire scope of the planned improvements as well as
individual property development within the District. Upon review of the proposed improvements it has been
determined that each of the residential parcels within the District receives special benefits from the
improvements to be funded by annual assessments and based on the planned property development a single
zone of benefit is appropriate for the allocation of the assessments and proportional benefit.
5.3.1 EQUIVALENT BENEFIT UNITS:
To assess benefits equitably it is necessary to relate each property’s proportional special benefits to the
special benefits of the other properties within the District. The method of apportionment established for
most districts formed under the 1972 Act utilizes a weighted method of apportionment known as an
Equivalent Benefit Unit methodology that uses the single-family home site as the basic unit of assessment. A
single-family home site equals one Equivalent Benefit Unit (EBU) and the other land uses are converted to a
weighted EBU 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 site.
Although the Equivalent Benefit Unit method of apportioning special benefit is most commonly used and
applied to districts that have a wide range of land use classifications (residential and non-residential use),
this District is comprised of only residential properties and the following apportionment analysis of special
benefit addresses only residential land uses. Not all land use types described in the following are
necessarily applicable to the development of properties within this District, but are presented for comparison
purposes to support the proportional special benefit applied to those land use types within the District.
(1) Single-family Residential — This land use is defined as a fully subdivided residential home site with
or without a structure. This land use is assessed 1.00 EBU per lot or parcel. This is the base value
that the other properties are compared and weighted against regarding special benefit.
(2) Multi-family Residential — This land use is defined as a fully subdivided residential parcel that has
more than one residential unit developed on the property. (This land use typically includes
apartments, duplexes, triplex etc., but does not generally include condominiums, town-homes or
mobile home parks). Based on average population densities and size of the structure as compared
to a typical single-family residential unit, multi-family residential parcels shall be proportionately
assessed for the parcel’s total number of residential units utilizing a sliding benefit scale. Although
multi-family properties typically receive similar benefits to that of a single-family residential, it
would not be reasonable to conclude that on a per unit basis, the benefits are equal. Studies have
consistently shown that the average multi-family unit impacts infrastructure approximately 75% as
much as a single-family residence (Sample Sources: Institute of Transportation Engineers
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City of Atascadero
2020/21 Engineer’s Report – Lighting and Landscaping District No. 03 (De Anza Estates) 11
Informational Report Trip Generation, Fifth Edition; Metcalf and Eddy, W astewater Engineering
Treatment, Disposal, Reuse, Third Edition). These various studies indicate that most public
improvements and infrastructure are utilized and impacted at reduced levels by multi-family
residential units and a similar reduction in proportional benefit is appropriate. Furthermore, it is
also reasonable to conclude that as the density (number of units) increases the proportional
benefit per unit tends to decline because the unit size and people per unit usually decreases.
Based on these considerations and the improvements provided by this District, an appropriate
allocation of special benefit for multi-family residential properties as compared to a single- family
residential is best represented by the following special benefit assignment: 0.75 EBU per unit for
the first 50 units; 0.50 EBU per unit for units 51 through 100; and 0.25 EBU per unit for
remaining units.
(3) Condominium/Town-home Units — Condominiums and town-homes tend to share attributes of
both single-family residential and multi-family residential properties and for this reason are
identified as a separate land use classification. Like most single-family residential properties, these
properties are not usually considered rental property and generally, the County assigns each unit a
separate APN or assessment number. However, condominiums and town-homes often have
similarities to multi-family residential properties in that they are generally zoned medium to high
density and in some cases may involve multiple units on a single APN. In consideration of these
factors it has been determined that an appropriate allocation of special benefit for condominiums,
town-homes and similar residential properties is best represented by an assignment of 0.75 EBU
per unit regardless of whether each unit is assigned an individual APN or there are multiple units
assigned to an APN. (There is no adjustment for parcels with more than five units).
(4) Modified Housing/Senior Housing Units — Modified Housing or Senior Housing is generally defined
as residential units that would typically be classified as Condominiums or Town-homes, but have
specific deed restrictions that may limit the size or use of all units within the development. This
classification is not applicable to individual single-family residential parcels unless all single-family
residential parcels within that particular development or subdivision have the same restrictions.
(For example: One or more single-family units within a subdivision that are deed restricted as
“Affordable Housing” or “Senior Housing” does not qualify for this land use classification, unless all
the units within that development have the same or similar deed restrictions.) Since this
classification generally involves Condominium or Town-home type properties, that are generally
assigned 0.75 EBU, it has been determined that an appropriate allocation of special benefit for
modified housing units or senior housing units is best represented by an assignment of 0.625 EBU
per unit regardless of whether each unit is assigned an individual APN or there are multiple units
assigned to a single APN.
(5) Planned-Residential Development — This land use is defined as any property for which a tentative
or final tract map has been filed and approved (a specific number of residential lots and units has
been identified) and the property is expected to be subdivided within the fiscal year or is part of
the overall improvement and development plan for the District. This land use classification often
times involves more than a single parcel (e.g. the approved tract map encompasses more than a
single APN). Each parcel that is part of the approved tract map shall be assessed proportionately
for the proposed or estimated residential type and units to be developed on that parcel as part of
the approved tract map. Accordingly, each parcel is assigned an appropriate number of benefit
units that reflects the development of that property at build-out. (The EBU assigned to each parcel
shall represent the combination of single-family, condominium, multi-family units to be
developed).
(6) Vacant Residential — This land use is defined as property currently zoned for residential
development, but a tentative or final tract map for the property has not yet been approved. Based
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City of Atascadero
2020/21 Engineer’s Report – Lighting and Landscaping District No. 03 (De Anza Estates) 12
upon the opinions of professional appraisers who appraise market property values for real
estate in California, the land value portion of a property typically ranges from 20 to 30 percent
of the total value of a developed residential property (the average is about 25 percent). Although
the assessed value of an individual property is not a direct reflection of the property’s special
benefit, this general correlation between land value and structure value does provide a reasonable
basis for apportioning special benefit for vacant residential properties. Utilizing this twenty-five
percent (25%) apportionment and the number of single-family residential units typically developed
per acre of land (an average of 4 residential units per acre) an Equivalent Benefit Unit of 1.00
EBU per acre (4 units per acre x 25%) is derived and presents an appropriate apportionment of
special benefit for vacant residential properties. Recognizing that the full and timely utilization of
vacant property is reduced as the size of the property increases, it has been determined that the
maximum EBU assigned to a vacant residential parcel shall not exceed 25.00 EBU (parcels in
excess of 25 acres are assigned 25.00 EBU). Parcels less than one acre, shall be assigned a
minimum of 1.00 EBU (similar to a vacant lot within a residential tract).
(7) Exempt Parcels — This land use identifies properties that are not assessed and are assigned 0.00
EBU. This land use classification may include but is not limited to:
Lots or parcels identified as public streets and other roadways (typically not assigned an
APN by the County);
Dedicated public easements including open space areas, utility rights-of- way, greenbelts,
parkways, parks or other publicly owned properties that are part of the District
improvements or may provide other benefits to private properties within the District;
Private properties that cannot be developed independently from an adjacent property, such
as common areas, sliver parcels or bifurcated lots or properties with very restrictive
development use;
These types of parcels are considered to receive little or no benefit from the improvements and are
therefore exempted from assessment, but shall be reviewed annually by the assessment engineer
to confirm the parcels’ current development status. Government owned properties or public
properties are not necessarily exempt properties and shall be subject to special benefit assessment
unless it qualifies for an exempt status.
(8) Special Cases — In many districts where multiple land use classifications are involved, there are
usually one or more properties for which the standard land use classifications do not
accurately identify the special benefits received from the improvements. For example, a parcel
may be identified as a Vacant Residential property, however only a small percentage of the parcel’s
total acreage can actually be developed. In this case, an appropriate calculation would be based on
the net acreage that can be utilized rather than the gross acreage of the parcel.
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City of Atascadero
2020/21 Engineer’s Report – Lighting and Landscaping District No. 03 (De Anza Estates) 13
The following table provides a summary of land use classifications and the Equivalent Benefit Unit calculations
previously outlined.
Property Type
Equivalent
Benefit Units Multiplier
Single-family Residential 1.00 Per Unit/Lot/Parcel
Multi-family Residential
0.75 Per Unit for the First 50 Units
0.50 Per Unit for Units 51-100
0.25 Per Unit for all Remaining Units
Condominium/Townhome Units 0.75 Per Unit
Planned Residential Development
1.00 Per Planned SF Residential Lot
0.75 Per Planned Condominium
0.75 Per Unit for the First 50 Units
0.50 Per Unit for Units 51-100
0.25 Per Unit for all Remaining Units
Vacant Residential Land 1.00 Per Acre
Exempt Parcels 0.00 Per Parcel
The following formula is used to calculate each parcel’s EBU (proportional benefit).
Parcel Type EBU x Acres or Units = Parcel EBU
The total number of Equivalent Benefit Units (EBU’s) is the sum of the individual EBU's applied to parcels that
receive special benefit from the improvements. An assessment amount per EBU (Assessment Rate) for the
improvements is established by taking the total cost of the improvements and dividing that amount by the
total number of EBU’s of the parcels benefiting from the improvements. This Rate is then applied back to
each parcel’s individual EBU to determine the parcel’s proportionate benefit and assessment obligation for
the improvements.
Total Balance to Levy / Total EBU = Levy per EBU
Levy per EBU x Parcel EBU = Parcel Levy Amount
5.4 Assessment Range Formula
Any new or increased assessment requires certain noticing and meeting requirements by law. Prior to the
passage of Proposition 218 (California Constitution Articles XIIIC and XIIID), legislative changes in the Brown
Act defined a "new or increased assessment" to exclude certain conditions. These 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 and
conditions were later confirmed through Senate Bill 919 (Proposition 218 implementing legislation).
The purpose of establishing an Assessment Range Formula is to provide for reasonable increases and
inflationary adjustment to annual assessments without requiring costly noticing and mailing procedures,
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City of Atascadero
2020/21 Engineer’s Report – Lighting and Landscaping District No. 03 (De Anza Estates) 14
which could add to the District costs and assessments. As part of the District formation, the notice and
assessment ballots presented to the property owners for approval included a maximum assessment amount
for fiscal year 2005/2006 (initial maximum assessment), identification of the corresponding maximum
assessment rate and a summary of the Assessment Range Formula described herein.
The Assessment Range Formula for this District shall be applied to future assessments and is generally
defined:
If the proposed annual assessment (levy per EBU) for the upcoming fiscal year is less than or equal to
the adjusted Maximum Assessment Rate, then the proposed annual assessment is not considered an
increased assessment.
The Maximum Assessment Rate is equal to the (Initial) Maximum Assessment Rate established for fiscal
year 2005/2006 adjusted annually by the greater of, three percent (3%) or the annual percentage
change in the Consumer Price Index (CPI) of “All Urban Consumers” for the San Francisco-Oakland-
Hayward Area from February to February. The Maximum Assessment rate was increased by 3.00% for
fiscal year 2020/21.
Beginning with the second fiscal year (fiscal year 2006/2007) and each fiscal year thereafter, the Maximum
Assessment Rate is recalculated and a new Maximum Assessment Rate is established for the fiscal year
utilizing the Assessment Range Formula described above. The Maximum Assessment Rate has been
calculated independent of the District’s annual budget and proposed assessment. The annual percentage
change in CPI is based on available data provided by the U.S. Department of Labor; Bureau of Labor Statistics
at the time the annual Report is prepared. Should the Bureau of Labor Statistics revise such index or
discontinue the preparation of such index, the City shall use the revised index or comparable system as
approved by the City Council for determining fluctuations in the cost of living. In January 2018, BLS
introduced a new geographic area sample for the CPI. As part of the change the index for this area was renamed
from San Francisco-Oakland-San Jose to San Francisco-Oakland-Hayward. The metropolitan area is comprised of
Alameda, Contra Costa, Marin, San Francisco, San Mateo Counties in the State of California. This CPI will be used
going forward.
Any proposed annual assessment (rate per EBU) less than or equal to the calculated (adjusted) Maximum
Assessment Rate is not considered an increased assessment, even if the proposed assessment is significantly
greater than the assessment applied in the prior fiscal year. Likewise, modifications to the method of
apportionment that increase the proportional special benefit assigned to a particular land use classification
would be considered an increased assessment. Conversely, reductions in the proportional special benefit
assigned to a land use classifications are permitted. Changes in land use or size of an individual property
resulting in an assessment increase, is not considered an increased assessment.
To impose a new or increased assessment other than the annual inflationary adjustment provided by the
preceding Assessment Range Formula, the City must comply with the provisions of Article XIIID Section 4c,
that requires a public hearing and certain protest procedures including mailed notice of the public hearing
and property owner protest balloting. Property owners through the balloting process must approve a
proposed new or increased assessment before such an assessment may be imposed.
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City of Atascadero
2020/21 Engineer’s Report – Lighting and Landscaping District No. 03 (De Anza Estates) 15
ASSESSMENT DIAGRAM
The parcels within the Landscaping and Lighting District No. 03 De Anza Estates consist of the lots, parcels
and subdivisions of land located in the planned residential development known as De Anza Estates, Tract
2498. The District covers approximately seventy -six acres (75.76 acres) in the northern portion of the City of
Atascadero.
The following map is based on the District Diagram, the San Luis Obispo County Assessor’s Maps and the San
Luis Obispo County Assessor’s information and identifies the parcels of land within the proposed District, as the
same existed at the time the District was formed. The combination of the District Diagram on file with the
City Clerk and the Assessment Roll contained in this Report constitute the District Assessment Diagram.
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City of Atascadero
2020/21 Engineer’s Report – Lighting and Landscaping District No. 03 (De Anza Estates) 16
ASSESSMENT ROLL
Parcel identification for each lot or parcel within the District is based on the Assessment Diagram
presented herein and is based on available parcel maps and property data from the San Luis Obispo County
Assessor’s Office at the time the Engineer’s Report was prepared. A listing of the lots and parcels to be
assessed within this District along with the assessment amounts is provided herein.
Non-assessable lots or parcels may include, but are not limited to public streets and other roadways (typically
not assigned an APN by the County); dedicated public easements, open space areas, right-of-ways, common
areas; landlocked parcels, small parcels vacated by the County, bifurcated lots, and any other property that
cannot be developed or has little or no value. These types of parcels are considered to receive little or no
benefit from the improvements and are therefore exempted from assessment.
If any parcel submitted for collection is identified by the County Auditor/Controller to be an invalid parcel
number for the 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
described in this Report as approved by the City Council. Therefore, if a single parcel is subdivided 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.
The following is a list of the parcels and assessment amounts for each of the parcels within the District as
determined by the assessment rates and method of apportionment described herein.
.
Assessor's
Parcel Number
Equivalent
Benefit Units
Maximum
Assessment
Proposed
Assessment 1
049-043-003 0 -$ -$
049-043-004 0 - -
049-044-002 1 1,388.03 250.00
049-044-003 1 1,388.03 250.00
049-044-004 1 1,388.03 250.00
049-044-005 1 1,388.03 250.00
049-044-006 1 1,388.03 250.00
049-044-007 1 1,388.03 250.00
049-044-008 1 1,388.03 250.00
049-044-009 1 1,388.03 250.00
049-044-010 1 1,388.03 250.00
049-044-011 1 1,388.03 250.00
049-044-012 1 1,388.03 250.00
049-044-013 1 1,388.03 250.00
049-044-014 1 1,388.03 250.00
049-044-015 1 1,388.03 250.00
049-044-016 1 1,388.03 250.00
049-044-017 1 1,388.03 250.00
049-044-018 1 1,388.03 250.00
049-044-019 1 1,388.03 250.00
049-044-020 1 1,388.03 250.00
049-044-021 1 1,388.03 250.00
049-044-022 1 1,388.03 250.00
049-044-023 1 1,388.03 250.00
049-044-024 1 1,388.03 250.00
049-044-025 1 1,388.03 250.00
049-044-026 1 1,388.03 250.00
049-044-033 1 1,388.03 250.00
049-046-001 0 - -
049-046-002 0.625 867.52 156.24
049-046-003 0.625 867.52 156.24
049-046-004 0.625 867.52 156.24
049-046-005 0.625 867.52 156.24
049-046-006 0.625 867.52 156.24
049-046-007 0.625 867.52 156.24
049-046-008 0.625 867.52 156.24
049-046-009 0.625 867.52 156.24
CITY OF ATASCADERO
Landscaping and Lighting District No. 03
(De Anza Estates)
Fiscal Year 2020/2021 Assessment Roll
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Assessor's
Parcel Number
Equivalent
Benefit Units
Maximum
Assessment
Proposed
Assessment 1
049-046-010 0.625 867.52 156.24
049-046-011 0.625 867.52 156.24
049-046-012 0.625 867.52 156.24
049-046-013 0.625 867.52 156.24
049-046-014 0.625 867.52 156.24
049-046-015 0.625 867.52 156.24
049-046-016 0.625 867.52 156.24
049-046-017 0.625 867.52 156.24
049-046-018 0.625 867.52 156.24
049-046-019 0.625 867.52 156.24
049-046-020 0.625 867.52 156.24
049-046-021 0.625 867.52 156.24
049-046-022 0.625 867.52 156.24
049-046-023 0.625 867.52 156.24
049-046-024 0.625 867.52 156.24
049-046-025 0.625 867.52 156.24
049-046-026 0.625 867.52 156.24
049-046-027 0.625 867.52 156.24
049-046-028 0.625 867.52 156.24
049-046-029 0.625 867.52 156.24
049-046-030 0.625 867.52 156.24
049-046-031 0.625 867.52 156.24
049-046-032 0.625 867.52 156.24
049-046-033 0.625 867.52 156.24
049-046-034 0.625 867.52 156.24
049-046-035 0.625 867.52 156.24
049-046-036 0.625 867.52 156.24
049-046-037 0.625 867.52 156.24
049-046-038 0.625 867.52 156.24
049-046-039 0.625 867.52 156.24
049-046-040 0.625 867.52 156.24
049-046-041 0.625 867.52 156.24
049-046-042 0.625 867.52 156.24
049-046-043 0.625 867.52 156.24
049-046-044 0.625 867.52 156.24
049-046-045 0.625 867.52 156.24
049-046-046 0.625 867.52 156.24
049-046-047 0.625 867.52 156.24
049-046-048 0.625 867.52 156.24
049-046-049 0.625 867.52 156.24
049-046-050 0.625 867.52 156.24
049-046-051 0.625 867.52 156.24
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Assessor's
Parcel Number
Equivalent
Benefit Units
Maximum
Assessment
Proposed
Assessment 1
049-046-052 0.625 867.52 156.24
049-046-053 0.625 867.52 156.24
049-046-054 0.625 867.52 156.24
049-046-055 0.625 867.52 156.24
049-046-056 0.625 867.52 156.24
049-046-057 0.625 867.52 156.24
049-046-058 0.625 867.52 156.24
049-046-059 0.625 867.52 156.24
049-046-060 0.625 867.52 156.24
049-046-061 0.625 867.52 156.24
Total 63.5 88,139.98$ 15,874.40$
1 Slight variance in charge or total budget are due to rounding for placement on the tax rolls.
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