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HomeMy WebLinkAbout2026-02-24 - AGENDA REPORTS - SC LLD ANNEX NO. 2025-1O Agenda Item: 1 CITY OF SANTA CLARITA W AGENDA REPORT PUBLIC HEARINGS CITY MANAGER APPROVAL: DATE: February 24, 2026 SUBJECT: SANTA CLARITA LANDSCAPE AND LIGHTING DISTRICT ANNEXATION NO. 2025-1 DEPARTMENT: Administrative Services PRESENTER: Andrew Adams RECOMMENDED ACTION City Council: 1. Conduct a public hearing, open, and tabulate ballots. 2. Adopt resolutions approving the Engineer's Report for the annexation of specific parcels throughout the City of Santa Clarita into the Santa Clarita Streetlight Maintenance District, Zone B, and declaring the results of the majority protest proceedings; and, if no majority protest exists, order the levies beginning Fiscal Year 2026-27. If a majority protest exists, no further action will be required. BACKGROUND On December 9, 2025, the City Council adopted procedural resolutions initiating proceedings for Santa Clarita Landscaping and Lighting District (LLD) Annexation No. 2025-1 (SMD Annexation L-101) and ratified the Resolution of Intention for the proposed annexation. These actions also set a public hearing for February 24, 2026. Individual ballots associated with SMD Annexation L-101 were mailed to all affected property owners at least 45 days prior to today's public hearing. The Streetlight Maintenance District (SMD) is responsible for funding the operation, maintenance, and administration of the City's streetlighting system, which includes approximately 18,750 streetlights, 17,791 of which were acquired from Southern California Edison in 2018. The presence of the City's streetlight system confers a distinct and special benefit to all parcels proposed for annexation into SMD Zone B. Page 1 Packet Pg. 7 O SMD Annexation L-101 encompasses approximately 81.914 acres and includes 14 development projects, each tied to a specific Master Case entitlement. The Master Cases proposed for annexation include: • MC 18-235: Sierra West Senior Living Facility • MC 25-008: River Walk Mixed Use • MC 21-165: Single -Family Residence, Atwood Boulevard • MC 21-205: Riverview Community • MC 21-238: Garden Terrace Restaurant, Lyons Avenue and Main Street • MC 21-239: Commercial Expansion, Walnut Street • MC 22-004: Starbucks Drive-Thru, McBean Parkway • MC 22-026: Commercial Building, Pine Street • MC 22-034: Jack in the Box Remodel, Crossglade Avenue • MC 22-244: McDonald's, Newhall Avenue • MC 23-027: School District Facility, Ruether Avenue • MC 24-117: Car Wash, Center Pointe Parkway • MC 24-212: Automated Car Wash, Valley Center Drive • MC 25-089: Hartwell Mixed Use Several parcels currently located within Street Lighting Zone A are proposed to be transferred into Zone B, while all remaining identified parcels —currently outside any lighting district —will be annexed directly into Zone B. As part of this ballot process, property owners within the proposed annexation area are subject to annexation into SMD Zone B pursuant to the conditions of approval associated with their respective development entitlements; however, the levy of assessments remains subject to approval through the Proposition 218 ballot process. Consistent with Proposition 218 requirements, property owners are participating in the assessment ballot process to authorize the maximum annual assessments established in the draft Engineer's Report, based on the proportional special benefits received. The City does not levy streetlighting assessments on vacant parcels; therefore, any vacant parcels included in this annexation will continue to receive a zero -dollar assessment until such time as the parcels are improved. Page 2 Packet Pg. 8 O Consistent with the draft Engineer's Report, the maximum assessment rate for Streetlight Maintenance District (SMD) Zone B for Fiscal Year 2025-26 is $105.43 per Equivalent Benefit Unit. The assessments proposed as part of Annexation L-101 will not exceed this established maximum rate and will be levied proportionally based on the special benefit conferred to each parcel, in accordance with the Landscaping and Lighting Act of 1972 and Article XIII D of the California Constitution. The SMD is governed by the laws of the State of California, including the Landscaping and Lighting Act of 1972, Part 2, Division 15 of the California Streets and Highways Code commencing with Section 22500, and in accordance with Article XIII D of the California Constitution and the Proposition 218 Omnibus Implementation Act. These laws prescribe the procedural steps required to annex parcels into a special district, including the requirement for an assessment ballot process involving affected property owners and the scheduling of a public hearing. Property owner protest ballots received prior to the close of today's February 24, 2026, public hearing will be opened and tabulated to determine whether a majority protest exists, as defined in Article XIII D of the California Constitution. A majority protest exists if ballots submitted in opposition to the assessment exceed the ballots submitted in favor of the assessment, weighted according to the proportional financial obligation of each parcel. In tabulating the ballots, each ballot will be weighted based on its proportional share of the proposed assessment. The recommended actions are in full compliance with the requirements of the Landscaping and Lighting Act of 1972 and the Proposition 218 Omnibus Implementation Act. Upon tabulation of assessment ballots, should a majority protest among all parcel owners returning ballots not exist, the City Council will adopt a resolution approving the Engineer's Report and ordering the annexation of parcels into SMD Zone B commencing in Fiscal Year 2026-27. ALTERNATIVE ACTION Other direction as determined by the City Council. FISCAL IMPACT Costs associated with preparation of the Engineer's Report and balloting process are $10,000 and will be borne by the applicants conditioned to annex into the LLD. ATTACHMENTS Notice of Public Hearing Resolution - Approving Engineer's Report & Annexation - SMD L-101 Resolution - Declaring Results - SMD L-101 Page 3 Packet Pg. 9 O Annexation No. 2025-1 Engineer's Report (available in the City Clerk's Reading File) Page 4 Packet Pg. 10 1.a NOTICE TO PROPERTY OWNERS AND BALLOT FOR ANNEXATION L-101 INTO STREET LIGHTING ZONE B OF THE CITY OF SANTA CLARITA LANDSCAPING AND LIGHTING DISTRICT I. Notice This notice informs you, as record owner of property within the proposed Annexation Territory, that on December 9, 2025, the City of Santa Clarita City Council adopted Resolution No. 25-70 in which it declared its intention to annex territory into the City of Santa Clarita Landscaping and Lighting District and set the assessments related thereto for Fiscal Year 2025/2026 and has scheduled a Public Hearing concerning the proposed Annexation and assessments. The Public Hearing will be held during a regular meeting of the Santa Clarita City Council, in City Hall Council Chambers, 23920 Valencia Boulevard, 1st Floor, Santa Clarita, California, on February 24, 2026, at 6:00 p.m. or as soon thereafter as the matter may be heard. All interested persons are invited to attend the Public Hearing and express opinions on the matter of the proposed Annexation. Property owners who wish to submit an assessment ballot should mail or personally deliver it to the City Clerk prior to the close of the scheduled Public Hearing in accordance with the directions provided on the back of the ballot in "Summary of Ballot Procedures." II. Assessment Information 1. Name and type of Annexation: City of Santa Clarita Landscaping and Lighting District, Annexation of Territory into Street Lighting Zone B (SMD Annexation L-101), and establishment of the Annual Maximum Assessments as of Fiscal Year 2025/2026. 2. Total proposed Maximum Annual Assessment for all parcels in SMD Annexation L-101 for FY 2025/2026: $47,067.19. 3. Proposed Annual Assessment: The proposed maximum annual Assessment on your parcel(s) for FY 2026/2027 is shown on the enclosed assessment ballot. 4. Duration of the Proposed Assessment: The proposed assessment for operation, maintenance, and servicing of the street lighting Z improvements will be levied annually. The maximum annual assessment rate indicated in this notice and on the enclosed ballot may be J adjusted each subsequent fiscal year by the annual percentage increase in the Consumer Price Index (CPI), during the preceding year, for All Urban Consumers for the Los Angeles -Long Beach -Anaheim area, as published by the U.S. Department of Labor, Bureau of Labor Statistics (or a reasonably equivalent index should the stated index be discontinued). The actual assessments levied in any fiscal year will be approved by the City Council after a public hearing and may not exceed the adjusted maximum assessment rate without majority = support from property owners in accordance with legal requirements (including Proposition 218). 2 5. Reason for the Assessment: To fund in whole or in part the ongoing annual costs for the operation and maintenance of street lighting a and appurtenant improvements within and along public roadways. c 6. Calculation of the Assessment: The assessment is proposed on all parcels that receive special benefit from the operation and m 2 maintenance of the street lighting improvements. Please see the back of this page for more information on how assessments are calculated. r z 7. Balloting Results: At the close of the public hearing, if the total weighted value of ballots submitted in opposition to the proposed m assessment exceed the total weighted value of ballots submitted in favor, there is a "majority protest." The weighted value of each ballot E will be the proposed maximum assessment amount for the balloted parcel. If there is no majority protest, the proposed maximum 5 assessment may be approved by the City and levied beginning in Fiscal Year 2026/2027. If there is a majority protest, the proposed r maximum assessment increase will not be imposed by the City. a The proposed Assessment described in this Notice is new and, if approved, will appear on your property tax bill. If approved, the new assessments plus CPI will be collected as cart of vour tax bill commencina in Fiscal Year 2026/2027. III. Assessment Calculation Information The methodology for apportioning the special benefit received from street lighting has been approved by the City Council for the Santa Clarita Landscaping and Lighting District. The special benefit to each parcel utilizes a proportional weighting formula referred to as Equivalent Benefit Units, which reflects each parcel's: People Use, Intensity, and Security Benefits as compared to other parcels in the District. Packet Pg. 11 1.a The following is a summary description of the Zone for which various parcels within the Annexation Territory are being annexed and the related assessments to be adjusted within the City's Landscaping and Lighting District. Annexation to the City of Santa Clarita Landscaping and Lighting District, Street Lighting Zone B - Properties in this Zone receive a special benefit from the operation and maintenance of the street lighting within the public right-of-way (including energy costs) that are in close proximity to those properties and on the streets used to access the properties. These street lighting improvements include approximately 17,791 City -owned streetlights, various traffic signals, and other appurtenant facilities that are necessary for the daily operation of said lighting located within City road rights -of -way. ASSESSMENT APPORTIONMENT AND RATES The assessment for Street Lighting Zone B is apportioned to the benefiting properties based on Equivalent Benefit Units (EBUs) such that a single-family home (one single-family residential parcel) is equal to 1.00 EBU and all other properties are converted to EBUs based on their proportional benefit as compared to a single-family home. The table below provides the assessment apportionment for the Annexation Territory (Street Lighting Zone B), and the proposed maximum annual assessment rate for the Zone as of Fiscal Year 2026/2027. The assessments, if approved, including the cost -of -living adjustment (change in CPI) identified above will go into effect for Fiscal Year 2026/2027. The maximum annual assessment rates may increase each fiscal year based on the annual change in the Consumer Price Index (CPI), during the preceding year, for All Urban Consumers for the Los Angeles -Long Beach -Anaheim area, as published by the U.S. Department of Labor, Bureau of Labor Statistics (or a reasonably equivalent index should the stated index be discontinued). The actual assessments levied in any fiscal year will be approved by the City Council and may not exceed the maximum assessment rate without receiving property owner approval for the increase. EBU Tables for Land Uses RESIDENTIAL CLASSIFICATIONS People Use Security Intensity Total EBUs SFRand Condos 0.50 0.25 0.25 = 1.00 perparcel APT2 Apartments (2-4 units) 112 x units 0.25 x units 0.25 2 1.00 0.50 0.25 = 1.75 perparcel 3 1.50 0.75 0.25 = 2.50 perparcel 4 2.00 1.00 0.25 = 3.25 perparcel APT5 Apartments (5-20 units) 112 x units 1.00 0.25 5 2.50 1.00 0.25 = 3.75 perparcel 20 10.00 1.00 0.25 = 11.25 per parcel APT21 Apartments (21-50 units) 113 x (units-20) + the total EBU for a 20-unit apartment 50 10.00 + 11.25 = 21.25 perparcel APT51 Apartments (51-100 units) 114 x (units-50) + the total EBU for a 50-unit apartment 100 12.50 + 21.25 = 33.75 per parcel APT101 Apartments (100+ units) 115 x (units-100) + the total EBU for a 100-unit apartment 101 0.20 + 33.75 = 33.95 perparcel 175 15.00 + 33.75 = 48.75 perparcel 200 20.00 + 33.75 = 53.75 perparcel NON-RESIDENTIAL CLASSIFICATIONS People Use Security Intensity Total EBUs GRP-A Group A Irrigated Farms, Dry Farms, Cemeteries, 1 EBU minimum charge per parcel 1.00 per parcel Dump Sites Animal Kennels, Nurseries and greenhouses, GRP-B Group B Industrial parking lots, Churches, Private Schools, 1.00 0.50 0.50 = 2.00 per parcel Petroleum and Gas, Utility GRP-C Group C Commercial Parking Lots 1.00 0.50 1.00 = 2.50 per parcel Office & Professional building, Bank, Savings & GRP-D Group D Loan, Service Shop, Lumber Yard, Golf Course, 1.00 1.00 1.00 = 3.00 per parcel Race track/stable, Camp, Home for the Aged GRP-E Group E Store, Store w/ office or residence, Service Station, 2.00 1.00 1.00 = 4.00 per parcel Club & Lodge Hall GRP-F Group F Rooming House (same as 6 unit apartment) 1.00 3.00 0.25 = 4.25 per parcel GRP-G Group G Restaurant, Theater 3.00 1.00 1.00 = 5.00 per parcel GRP-H Group H Light Manufacturing, Food Processing Plant, 2.00 2.00 1.00 = 5.00 per parcel Warehousing, Storage Facilities Packet Pg. 12 1.a NON-RESIDENTIAL CLASSIFICATIONS (Continued) People Use Security Intensity Total EBUs GRP-I Group I Auto, Recreational Equipment Sales & Service 2.00 2.00 2.00 = 6.00 per parcel GRP-J Group J Market, Bowling Alley, Skating Rink, Department 4.00 2.00 2.00 = 8.00 per parcel Store, Hotel/Motel, Mobile Home Park Group K All parcels in Group K are assessed a minimum of 3 EBU's Group K-1 3.00 1.00 1.25 = 5.25 GRP-K1A Open Storage 0.004973 per 100SgFtoflot GRP-K1B ------------------------------------------------------------------------ Mineral Processing 0.005615 per 100SgFtoflot Group K-2 4.00 1.00 1.25 = 6.25 GRP-K2A Private College/University 0.001736 per 100SgFtoflot GRP-K2B Wholesale, Manufacturing Outlets 0.059858 per 100SgFtoflot GRP-K2C Athletic and Amusement Facilities 0.027431 per 100 SgFtof lot GRP-K2D Heavy Manufacturing 0.006382 per 100SgFtoflot GRP-K2E ------------------------------------------------------------------------ Hospitals 0.012886per 100SgFtoflot Group K-3 4.00 1.00 1.50 = 6.50 GRP-K3A Motion Picture, Radio, T.V. 0.010938 per 100SgFtoflot GRP-K3B Business Center, Neighborhood Shopping Center 0.014449 per 100SgFtoflot GRP-K3C ------------------------------------------------------------------------ Regional Shopping Center 0.021812per 100SgFtoflot Vacant 0.00 0.00 0.00 = 0.00 per parcel The maximum assessment rate for Fiscal Year 2025/2026 is $105.43 per EBU. IV. Questions Regarding These Proceedings If you have any questions about the proposed Annexation or this process, please contact Andrew Adams, Special Districts Manager, at (661) 290-2210, Monday through Friday, 8:00 a.m. - 5:00 p.m., or send an email to aadams@santaclarita.gov. You may also obtain additional information online at the City's website, www.santaclarita.gov. r Q Packet Pg. 13 1.b RESOLUTION NO. 26- A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SANTA CLARITA, CALIFORNIA, PURSUANT TO THE PROVISIONS OF THE LANDSCAPING AND LIGHTING ACT OF 1972, CONFIRMING THE ANNEXATION OF PARCELS WITHIN SMD ANNEXATION L-101 TO STREET LIGHTING ZONE B OF THE CITY OF SANTA CLARITA LANDSCAPING AND LIGHTING DISTRICT, AND THE ENGINEER'S REPORT, ASSESSMENT DIAGRAM AND ASSESSMENTS RELATED THERETO, OVERRULING ALL PROTESTS CONCERNING THE ASSESSMENTS, AND APPROVING THE LEVY AND COLLECTION OF ASSESSMENTS COMMENCING IN FISCAL YEAR 2026-27 WHEREAS, pursuant to the provisions of the Landscaping and Lighting Act of 1972, Part 2 of Division 15 of the California Streets and Highways Code (the "Act," including Sections 22500 through 22679), on December 9, 2025, the City Council of the City of Santa Clarita (City) adopted Resolution No. 25-69 ("Resolution of Initiation") to initiate proceedings to annex territory (SMD Annexation L-101) into the City of Santa Clarita Landscaping and Lighting District (District) for the purpose of levying special assessments related thereto; and WHEREAS, the Resolution of Initiation also ordered the City's Assessment Engineer to prepare the report required by Streets and Highways Code Section 22622 for SMD Annexation L-101 for Fiscal Year 202-26 (the Engineer's Report or Report); and WHEREAS, on December 9, 2025, after fully considering the Engineer's Report, the City Council adopted Resolution No. 25-70 ("Resolution of Intention") declaring its intention to annex territory into the District, preliminarily approving the Engineer's Report based on Fiscal Year 2025-26 cost estimates, declaring its intention to levy assessments related thereto commencing in Fiscal Year 2026-27 and calling for a property owner protest ballot proceeding for the proposed new assessments for SMD Annexation L-101 related thereto in accordance with the relevant provisions of Proposition 218 (California Constitution Article XIII D, Section 4, as implemented through Government Code §§ 53750 through 53759.2), and the Act; and WHEREAS, the Resolution of Intention set the Public Hearing for February 24, 2026, at 6:00 p.m., and authorized the proceedings for a Proposition 218 ballot; and WHEREAS, on January 8, 2026, the Notice of Public Hearing and protest ballot were mailed to the property owners of record in SMD Annexation L-101 regarding the proposed new assessments and the assessment range formula related thereto pursuant to the applicable laws and regulations governing majority protest proceedings, including but not limited to Proposition 218; and WHEREAS, on February 24, 2026, the City Council held the duly noticed Public Hearing not less than 45 days after the mailing of the notices and ballots, to consider all oral statements and all written protests and communications made or filed by any interested persons regarding the proposed annexation of territory, the improvements and the levy of assessments, and to Page 1 of 4 Packet Pg. 14 1.b receive and accept all protest ballots until the conclusion of the Public Hearing from the property owners of record; and WHEREAS, at the conclusion of the Public Hearing, the City Clerk or their designee publicly unsealed, tabulated, and canvassed all timely, valid protests submitted to the City by property owners within SMD Annexation L-101; and WHEREAS, on February 24, 2026, by resolution, the City Council confirmed the results of the ballot tabulation and property owner protest ballot proceeding conducted in accordance with the provisions of Proposition 218, and as more fully set forth in Section 3 of this Resolution. NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF SANTA CLARITA, CALIFORNIA, AS FOLLOWS: SECTION 1. The foregoing recitals are incorporated herein by this reference. SECTION 2. Following notice duly given, the City Council held a full and fair Public Hearing regarding the proposed new assessments and assessment range formula, and the levy and collection of assessments for SMD Annexation L-101. During the Public Hearing, the City Council considered all public testimony and written statements, protests and communications made or filed by interested persons, as well as all documents identified in this resolution notably including the Engineer's Report and the Assessment Roll for SMD Annexation L-101. SECTION 3. In accordance with the provisions of Proposition 218 (as defined herein), based on the separate resolution adopted by City Council declaring the results of the protest ballot proceedings on February 24, 2026, the City Council hereby determines that a majority protest of the proposed new assessments submitted pursuant to the property owner protest balloting proceeding did not exist for SMD Annexation L-101. The City Council hereby confirms the Engineer's Report, the Assessment Diagram, and the assessment amounts identified in the Assessment Roll. SECTION 4. City Council's adoption of this resolution shall constitute approval of the proposed new assessments for SMD Annexation L-101, based on Fiscal Year 2025-26 cost estimates, with the levy and collection of such assessments commencing in Fiscal Year 2026-27. A copy of the Assessment Roll which specifies the proposed amounts for each parcel in SMD Annexation L-101, is on file in the Office of the City Clerk and will be incorporated in the Fiscal Year 2026-27 Annual Engineer's Report and is incorporated herein and made a part hereof as though fully set forth. SECTION 5. The City Council finds that the assessments as set forth in the Assessment Roll comply with the provisions of the Landscaping and Lighting Act of 1972 and Article XIII D of the California Constitution, and that the City Council has complied with all laws pertaining to the levy of an annual assessment. The City Council hereby authorizes and approves annual assessments for parcels within SMD Annexation L-101 in amounts that do not exceed the assessment range formula set forth in the Engineer's Report. Accordingly, the assessment range Page 2 of 4 Packet Pg. 15 1.b formula allows for annual adjustments to the maximum annual assessment rate based on the annual percentage change in the Consumer Price Index (CPI), during the preceding year, for All Urban Consumers for the Los Angeles -Long Beach -Anaheim area, as published by the U.S. Department of Labor, Bureau of Labor Statistics (or a reasonably equivalent index should the stated index be discontinued). Specifically, the adjustment is based on the CPI figure released in March or April of each year, reflecting year -over -year inflation within the regional economy where the District/Zone is located. SECTION 6. Pursuant to applicable law, the City Manager or their designee is hereby authorized and directed to file as may be required the annual levy of assessments for SMD Annexation L-101 commencing in Fiscal Year 2026-27 as approved herein with the Los Angeles County Auditor/Controller along with a certified copy of this resolution; and/or other resolutions and documents as may be required by the County Auditor/Controller or County Assessor, including copies of this Engineer's Report or Assessment Diagram confirmed by this resolution. SECTION 7. The City Clerk shall certify to the passage and adoption of this resolution, and the minutes of this meeting shall so reflect the City Council's approval and confirmation of the annexation of lots and/or parcels within SMD Annexation L-101; the Engineer's Report and Assessment Diagram prepared; and the establishment of the maximum assessment rates, assessment range formula, and the related maximum assessments based on Fiscal Year 2025-26 cost estimates, for the proposed new assessments for SMD Annexation L-101, to be levied and collected commencing in Fiscal Year 2026-27 as outlined in the Engineer's Report. SECTION 8. This resolution shall become effective upon its adoption. PASSED, APPROVED, AND ADOPTED this day of ATTEST: CITY CLERK DATE: MAYOR Page 3 of 4 2026. Packet Pg. 16 1.b STATE OF CALIFORNIA ) COUNTY OF LOS ANGELES ) ss. CITY OF SANTA CLARITA ) I, Mary Cusick, City Clerk of the City of Santa Clarita, do hereby certify that the foregoing Resolution No. 26- was duly adopted by the City Council of the City of Santa Clarita at a regular meeting thereof, held on the day of 2026, by the following vote: AYES: COUNCILMEMBERS: NOES: COUNCILMEMBERS: ABSENT: COUNCILMEMBERS: Page 4 of 4 CITY CLERK Packet Pg. 17 1.c RESOLUTION NO. 26- A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SANTA CLARITA, CALIFORNIA, DECLARING THE RESULTS OF THE PROPERTY OWNER PROTEST BALLOT PROCEEDING CONDUCTED FOR THE PROPOSED ANNEXATION OF PARCELS INTO STREET LIGHTING ZONE B WITHIN THE CITY OF SANTA CLARITA LANDSCAPING AND LIGHTING DISTRICT AND THE PROPOSED NEW ASSESSMENTS RELATED THERETO (SMD ANNEXATION L-101) WHEREAS, on January 8, 2026, the City mailed a notice of public hearing (which included an assessment ballot) to each property owner within SMD Annexation L-101 proposed for annexation into Street Lighting Zone B within the City of Santa Clarita Landscaping and Lighting District; and WHEREAS, on February 24, 2026, consistent with the notice, and pursuant to the provisions of the Landscaping and Lighting Act of 1972 being Part 2, Division 15 of the California Streets and Highways Code (the Act), and the California Constitution Article XIII D (the Constitution), the City Council duly held a Public Hearing to consider approval of (a) the annexation of the lots and/or parcels within SMD Annexation L-101, and (b) approve the proposed new assessments related thereto based on Fiscal Year 2025-26 cost estimates, to be levied commencing Fiscal Year 2026-27 for the improvements connected therewith; and WHEREAS, the annual levy of assessments, as presented to the affected property owners of record in this ballot proceeding, included and identified the initial maximum assessment rate based on Fiscal Year 2025-26, the proportional assessment amount balloted for each benefiting property, as well as the annual inflationary adjustment applicable to future assessments and the total amount balloted; and WHEREAS, these assessments as presented are intended to fund the special benefit costs and expenses related to the annual maintenance, servicing, and operation of lighting improvements and appurtenant facilities to parcels within SMD Annexation L-101; and WHEREAS, as of the close of the Public Hearing held on February 24, 2026, the City Council directed the City Clerk to publicly unseal and tabulate all assessment ballots received from the landowner(s) of record regarding the proposed new assessments for SMD Annexation L-101, and thereafter the City Clerk determined that those landowner(s) did cast their ballots, weighted by the proportional financial obligation of each ballot, the results of which are illustrated below: Total Ballots Cast Yes Total No Total Percentage Yes/No NOW, THEREFORE, BE IT RESOLVED, BY THE CITY COUNCIL OF THE CITY OF SANTA CLARITA, CALIFORNIA, AS FOLLOWS: SECTION 1. The above recitals are true and correct. Page 1 of 3 Packet Pg. 18 1.c SECTION 2. The property owner protest ballot proceeding for the proposed annexation of SMD Annexation L-101 was conducted pursuant to the provisions of California Constitution Article XIII D, Section 4, as implemented through Government Code Section 53753, with ballots presented to the affected property owners for receipt by the City Clerk prior to the conclusion of the Public Hearing on February 24, 2026, with each ballot weighted according to the proportional financial obligation of the affected property. SECTION 3. The public unsealing, tabulation, and canvass of the property owner protest ballots was conducted by the City Clerk or their designee on February 24, 2026, and all timely, valid protest ballots received by the City from the affected property owners were counted, the results of which are shown herein and were presented to the City Council on this day. The City Council hereby confirms the dollar amounts of Total Ballots Cast, Yes Total, and No Total, as set forth in the recitals to this resolution. SECTION 4. The City Clerk is hereby directed to enter this resolution into the minutes of the City Council, which shall constitute the official declaration of the result of such property owner assessment protest proceeding for SMD Annexation L-101. SECTION 5. This resolution shall become effective immediately upon its adoption, and the City Clerk shall certify the adoption of this resolution. PASSED, APPROVED, AND ADOPTED this day of ATTEST: CITY CLERK DATE: MAYOR 2026. Page 2 of 3 Packet Pg. 19 1.c STATE OF CALIFORNIA ) COUNTY OF LOS ANGELES ) ss. CITY OF SANTA CLARITA ) I, Mary Cusick, City Clerk of the City of Santa Clarita, do hereby certify that the foregoing Resolution No. 26 was duly adopted by the City Council of the City of Santa Clarita at a regular meeting thereof, held on the day of 2026, by the following vote: AYES: COUNCILMEMBERS: NOES: COUNCILMEMBERS: ABSENT: COUNCILMEMBERS: CITY CLERK Page 3 of 3 Packet Pg. 20 City of Santa Clarita Engineer's Report Santa Ciarita Landscaping and Lighting District Proposed Annexation of Territory to Street Lighting Zone B (SMD Annexation L-101) Establishment of Annual Assessments Commencing Fiscal Year 2025/2026 Intent Meeting: December 9, 2025 Public Fearing: February 24, 2026 CITY OF SANTA CLARITA 23920 VALENCIA BOULEVARD SANTA CLARITA, CA 91355 PREPARED BY WILLDAN FINANCIAL SERVICES OCTOBER 2025 W WILLDAN CITY OF SANTA CLARITA SANTA CLARITA LANDSCAPING AND LIGHTING DISTRICT SMD ANNEXATION L-101 ENGINEER'S REPORT CERTIFICATE The enclosed Engineer's Report (or Report), including the budget, diagram(s), and descriptions of improvements, parcels, and assessments, identifies the annexation of territory into Street Lighting Zone B ("Zone B") within the City of Santa Clarita Landscaping and Lighting District, to be designated as Streetlight Maintenance District Annexation L-101 (referred to as SMD Annexation L-101), with the calculation of assessment amounts based on Fiscal Year 2025/2026 cost estimates, subject to annual adjustments for inflation as described in the Report. SMD Annexation L-101 will annex parcels into Zone B, as it existed at the time of the Resolution of Intention for SMD Annexation L-101, with assessments to be levied and collected on the Los Angeles County Tax Rolls commencing in Fiscal Year 2026/2027. 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 Landscaping and Lighting District and SMD Annexation L-101. The undersigned respectfully submits the enclosed Report as directed by the City Council of the City of Santa Clarita. FEOO Dated this 5th day of January 2026. Willdan Financial Sery Assessment Engineer Stacee Reynolds Tyrone Peter Principal Consultant PE # C81888 District Administration Services O PRO �ONq w N0. X 81888 A ENG\NFF`�\P \TFOF C I HEREBY CERTIFY that the enclosed Engineer's Report, together with the Assessment Roll and Assessment Diagrams thereto attached was filed with me on the day of 12026. M Mary Cusick, City Clerk City of Santa Clarita Los Angeles County, California I HEREBY CERTIFY that the enclosed Engineer's Report, together with the Assessment Roll and Assessment Diagrams thereto attached was approved and confirmed by the City Council of the City of Santa Clarita, California, on the day of 12026. in Mary Cusick, City Clerk City of Santa Clarita Los Angeles County, California TABLE OF CONTENTS INTRODUCTION.........................................................................................................1 Overview............................................................................................................................... 1 BallotProceedings............................................................................................................... 2 REPORTCONTENT.............................................................................................................. 3 PART 1- PLANS AND SPECIFICATIONS................................................................. 5 Description of the Annexation Territory............................................................................. 5 Lighting Improvements Authorized by the 1972 Act ......................................................... 7 Streetlighting Improvements Applicable to Annexation Territory .................................... 7 PART 11- METHOD OF APPORTIONMENT OF ASSESSMENTS .............................. 9 Reason for the Assessment................................................................................................ 9 SpecialBenefit Analysis...................................................................................................... 9 GeneralBenefits..................................................................................................................10 Streetlighting Apportionment Methodology......................................................................10 AssessmentRates..............................................................................................................15 PART III - ESTIMATE OF COSTS............................................................................16 Fiscal Year 2025/2026 Street Lighting District Budget.....................................................17 PART IV - ANNEXATION DIAGRAMS....................................................................18 StreetLight Zone Diagram..................................................................................................19 SMD Annexation L-101 Annexation Diagrams..................................................................20 PART V - ASSESSMENT ROLL...............................................................................27 INTRODUCTION OVERVIEW The City of Santa Clarita (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") and the provisions of the California Constitution Article XIII D enacted by Proposition 218 ("Proposition 218"), annually levies and collects special assessments for the City's maintenance assessment districts designated as the Santa Clarita Landscaping and Lighting District (the "District") to provide and maintain various landscaping and lighting improvements throughout the City that provide special benefits to properties within the District. Collectively, the District incorporates and is inclusive of Street Lighting Zones A and B, and Landscaping Zones 1, 2, 3, 3A, 4, 5, 5A, 6, 7, 7A, 8, 15, 16, 17, 18, 19, 20, 21, 22, 23, 24, 25, 26, 27, 28, 29, 30, 31, 32, 2008-1, T1, T1B, T2, T2A, T3, T313, T4, T5, T6, T7, T8, T17, T20, T23, T23-1, T23-2, T23A, T2313, T29, T31-1, T31-1A, T31-2, T33, T44, T46, T47, T48, T51, T52, T62, T65, T65A, T6513, T67, T68, T69, T71, T76 and T77. The City Council of the City of Santa Clarita, being the governing body of the City with jurisdictional authority over the Santa Clarita Landscaping and Lighting District, may pursuant to Chapter 2, Article 2 of the 1972 Act, annex territory and levy annual assessments for the maintenance, operation, and administration of the District, and Section 22608 of the 1972 Act further states in part "In annexation proceedings, the resolutions, report, notices of hearing, and right of majority protest shall be limited to the territory proposed to be annexed...". In addition, the 1972 Act provides for the levy of annual assessments after annexation into an assessment district for the continued maintenance and servicing of the improvements. The 1972 Act further allows various areas to be annexed into an existing district and or zone of benefit ("Zone"), when the territory in the annexation receives substantially the same proportional special benefits from the improvements. The costs associated with the installation, maintenance, and servicing of the improvements may be assessed to those properties, which receive a special benefit from the installation, maintenance, and servicing of such improvements. As required pursuant to Chapter 1, Article 4 of the 1972 Act, this Report shall serve as the detailed engineer's report specifically for the annexation of territory to specified Zones within the Santa Clarita Landscaping and Lighting District (specifically Street Lighting Zone B). This Report specifically addresses the annexation of approximately eighty-two acres (81.914) of territory within the City of Santa Clarita consisting of fourteen (14) conditioned properties (non- residential/residential) to be designated and referred to as: Santa Clarita Landscaping and Lighting District, Streetlight Maintenance District Annexation L-101 (hereafter referred to as "SMD Annexation L-101"), and the establishment of the maximum annual assessments related thereto, to be levied and collected upon properties within the annexation territory commencing in Fiscal Year 2026/2027 for the special benefits received by each property from the maintenance and servicing of streetlighting improvements to be provided by the City through the District. The parcels within SMD Annexation L-101 are more specifically described in "Part I - Plans and Specifications" of this Report. SMD Annexation L-101 City of Santa Clarita Final Engineer's Report Fiscal Year 2025/2026 Landscaping and Lighting District Page 1 1 "VVILLDAN For Fiscal Year 2025/2026, the City Council of the City of Santa Clarita proposes to annex various parcels referenced to as SMD Annexation L-101 into Street Lighting Zone B to provide an annual funding source to adequately support the ongoing maintenance, servicing, operation, and incidental expenses associated with the streetlighting and appurtenant facilities and amenities that benefit the identified properties within SMD Annexation L-101 and the new boundaries of Zone B resulting from the annexation of these parcels. By resolution, the City Council has ordered the preparation of this Report in connection with the proceedings for the annexation of the parcels within SMD Annexation L-101 to Street Lighting Zone B of the District pursuant to the 1972 Act and Proposition 218. Diagrams identifying the territory and location of the parcels being annexed into Street Lighting Zone B (SMD Annexation L-101) are provided in "Part IV - Annexation Diagrams" of this Report. Annually, the City establishes the assessments for each Zone within the District based on the special benefit received by the properties in that Zone and the associated net special benefit expenses. These special benefit expenses are based on the historical and estimated costs to maintain the improvements that provide direct and special benefits to properties within each Zone of the District including the parcels within SMD Annexation L-101, and include all expenditures, deficits, surpluses, revenues, and reserves. Each parcel is assessed proportionately for only those improvements provided and for which the parcel receives special benefits. 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. If any section, subsection, sentence, clause, phrase, portion, zone, or subzone of this Engineer's 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 Engineer's Report and each section, subsection, subdivision, sentence, clause, phrase, portion, zone, or subzone thereof, irrespective of the fact that any one or more sections, subsections, sentences, clauses, phrases, portions, zones, or subzones might subsequently be declared invalid or unconstitutional. BALLOT PROCEEDINGS Pursuant to the provisions of Article XIII D, Section 4 of the California Constitution (Proposition 218) and the Landscaping and Lighting Act of 1972 (the "1972 Act"), the City shall conduct a property owner protest ballot proceeding ("Ballot Proceeding") in connection with the proposed levy of new or increased assessments described in this Report. In compliance with Proposition 218, this Engineer's Report includes a detailed description of the improvements to be funded, clearly identifies the Zones affected, and provides a comprehensive analysis of the special benefits received by the assessed parcels. The Report further distinguishes between general and special benefits and outlines the methodology used to proportionally allocate assessment amounts to each parcel based on those special benefits. In conjunction with the Ballot Proceeding, the City Council will hold a duly noticed public hearing to consider oral testimony, written comments, and formal protests submitted by property owners regarding the annexation of the parcels within SMD Annexation L-101 and the establishment of the proposed new assessments related thereto. SMD Annexation L-101 City of Santa Clarita Final Engineer's Report Fiscal Year 2025/2026 Landscaping and Lighting District Page 2 At the conclusion of the public hearing, all protest ballots received from property owners will be opened and tabulated. A majority protest shall be deemed to exist if the ballots submitted in opposition to the proposed annexation exceed those submitted in support, with each ballot weighted according to the proportional financial obligation of the affected parcel, as required by Proposition 218. Upon completion of the ballot tabulation, the City Council will confirm the results of the proceeding. If a majority protest is determined to exist, all further actions to implement the proposed new assessments (including the inflationary adjustment) will be abandoned. If no majority protest is found and the City Council determines that the proposed assessment(s) and the assessment range formula conform to the requirements of Proposition 218 (Article XIII D, Section 4 of the California Constitution), the Council may adopt this Report (as submitted or amended), order the annexation of SMD Annexation L-101 to Street Lighting District Zone B, approve the associated assessment diagrams, and confirm the assessments. The approved assessments shall then be incorporated into the Engineer's Annual Report for Fiscal Year 2026/2027 and submitted to the Los Angeles County Auditor -Controller for inclusion on the property tax roll for each affected parcel. REPORT CONTENT This Report consists of five (5) parts: Part I — Plans and Specifications This section provides an overall description of the District, the Zone(s) therein and the improvements to be provided, including those improvements associated with SMD Annexation L-101 addressed within this Report. The proposed assessments as outlined in this Report are based on the lighting improvements and appurtenant facilities that provide a special benefit to the properties within Zone B including operational expenses authorized pursuant to the 1972 Act. The plans and specifications contained in this section of the Report describe the overall nature and extent of the improvements. In conjunction with these descriptions of the improvements a visual depiction of the improvement areas is provided in the Zone Diagrams contained in Part IV of this Report. Part II — Method of Apportionment of Assessments This section includes a discussion of the general and special benefits associated with the various improvements to be provided within SMD Annexation L-101 (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's proportional special benefit necessary to calculate the property's annual assessment. Part III — Estimate of Costs An estimate of the annual costs to operate, maintain, and service the lighting improvements and appurtenant facilities within SMD Annexation L-101. The budget 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. SMD Annexation L-101 City of Santa Clarita Final Engineer's Report Fiscal Year 2025/2026 Landscaping and Lighting District Page 3 Part IV —Annexation Diagrams This section of the Report contains diagrams showing the boundaries of SMD Annexation L-101 for Fiscal Year 2025/2026 which incorporate the parcels determined to receive special benefits from the improvements to be provided in Zone B. Parcel identification, the lines and dimensions of each lot, parcel and subdivision of land within SMD Annexation L-101, as shown on these diagrams and listed on the Assessment Roll, are inclusive of such parcels 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 SMD Annexation L-101. Part V — Assessment Roll The Assessment Roll contains a listing of all Assessor Parcel Numbers of the properties within SMD Annexation L-101 and each parcel's corresponding "Balloted Maximum Assessment' commencing in Fiscal Year 2025/2026. The proposed assessment amounts balloted for each parcel, which may be levied and collected commencing in Fiscal Year 2026/2027, are based on the parcel's calculated proportional special benefit as outlined in the Method of Apportionment (Part II of this Report) and the maximum assessment rate established by the estimated budget (Part III of this Report). SMD Annexation L-101 City of Santa Clarita Final Engineer's Report Fiscal Year 2025/2026 Landscaping and Lighting District Page 4 YY VVILLDAN PART / - PLANS AND SPECIFICATIONS DESCRIPTION OF THE ANNEXATION TERRITORY SMD Annexation L-101 encompasses approximately eighty-two acres (81.914) of territory within the City of Santa Clarita. The annexation area consists of fourteen (14) planned developments, each tied to a specific Master Case entitlement. Details for each Master Case are provided below. All book and page references and associated Assessor's Parcels identified in the Master Case files are included in this annexation. Certain parcels currently located within Street Lighting Zone A are proposed to be transferred to Zone B, while all other identified parcels, which are not presently within a lighting district, will be annexed directly into Zone B as part of this action. The parcels proposed for transfer from Street Lighting Zone A to Zone B include the following Assessor's Parcel Numbers (APNs): 2803-010- 033; 2831-007-001; 2831-012-041; 2831-012-022; 2831-012-023; 2831-012-024; 2831-012-027; 2836-011-018; 2844-001-032; 2844-001-034; 2844-001-046; 2849-024-019; and 2849-024-029. Master Case No. 18-235 (Sierra West Assisted Living & Memory Care) which is located on the west side of Sierra Highway, south of Newhall Avenue. This master case development includes the following Assessor's Parcel: Book 2827, Page 005, Parcel 048. At build -out, this development project will include an eighty-three (83) unit senior living facility, with new lighting to be installed. Master Case No. 25-008 (River Walk Mixed Use Project) which is located on Soledad Canyon Road, east of Sierra Highway. This master case development includes the following Assessor's Parcels: Book 2844, Page 001, Parcels 032, 033, 034, 046, 068, and 072. At build - out, this development project will include one hundred forty-four (144) townhome units and one (1) 8,500 square -foot commercial building with ten (10) affordable residential units on the second story. Street lighting will be installed as part of this project. Master Case No. 21-165 (Atwood Residence) which is located on the west side of Atwood Boulevard, east of De Wolfe Road. This master case development includes the following Assessor's Parcel: Book 2829, Page 021, Parcel 003. At build -out, this development project will include one (1) single-family residential unit. Master Case No. 21-205 (Riverview Community) which is located south of Soledad Canyon Road. This master case development includes the following Assessor's Parcel: Book 2836, Page 011, Parcel 018. At build -out, this development project will include three hundred eighteen (318) residential units, comprised of one hundred twenty-two (122) detached single- family condominiums and one hundred ninety-six (196) attached townhomes; and one (1) 127,000 square -foot light manufacturing building. Street lighting will be installed as part of this project. Master Case No. 21-238 (Garden Terrace Restaurant) which is located on the south side of Lyons Avenue and the west side of Main Street. This master case development includes the following Assessor's Parcel: Book 2831, Page 007, Parcel 001. At build -out, this development project will contain a restaurant. Master Case No. 21-239 (Walnut Street Commercial Expansion) which is located on the east side of Walnut Street, south of 8th Street and north of Market Street. This master case development includes the following Assessor's Parcel: Book 2831, Page 012, Parcel 041. SMD Annexation L-101 City of Santa Clarita Final Engineer's Report Fiscal Year 2025/2026 Landscaping and Lighting District Page 5 This development project will involve the expansion of an existing commercial building to include a parking area and a live/work unit with one (1) residential unit on the second floor. Master Case No. 22-004 (Starbucks on McBean Parkway) which is located on the west side of McBean Parkway, south of Magic Mountain Parkway. This master case development includes the following Assessor's Parcel: Book 2861, Page 062, Parcel 049. At build -out, this development project will include a Starbucks with a drive-thru. Master Case No. 22-026 (Pine Street Commercial) which is located on the west side of Pine Street, north of 2nd Street and south of 31d Street. This master case development includes the following Assessor's Parcel: Book 2831, Page 023, Parcel 045. At build -out, this development project will include a 5,932 square foot, single -story commercial building, with new lighting to be installed. Master Case No. 22-034 (Jack in the Box Restaurant Remodel) which is located on the corner of Crossglade Avenue and Soledad Canyon Road. This master case development includes the following Assessor's Parcel: Book 2803, Page 010, Parcel 033. This development project will involve the expansion and remodel of an existing Jack in the Box restaurant. Master Case No. 22-244 (McDonald's on Newhall Avenue) which is located on the east side of Newhall Avenue. This master case development includes the following Assessor's Parcels: Book 2833, Page 014, Parcels 043 and 044. At build -out, this development project will include a McDonald's restaurant, with new lighting to be installed. Master Case No. 23-027 (SUSD Facilities) which is located on the west side of Ruether Avenue, south of Golden Triangle Road. This master case development includes the following Assessor's Parcel: Book 2836, Page 017, Parcel 903. At build -out, this development project will contain school district parking and a new building. Master Case No. 24-117 (Car Wash on Carl Boyer Drive) which is located north of Center Pointe Parkway and south of Golden Triangle Road. This master case development includes the following Assessor's Parcel: Book 2836, Page 016, Parcel 044. At build -out, this development project will contain a car wash. Master Case No. 24-212 (Car Wash on Valley Center Drive) which is located on the west side of Valley Center Drive north of Soledad Canyon Road. This master case development includes the following Assessor's Parcels: Book 2849, Page 024, Parcels 019 and 029. At build -out, this development project will include an automated car wash. Master Case No. 25-089 (Hartwell Mixed Use Project) which is located at the three-way corner of Main Street, Market Street and Railroad Avenue. This master case development includes the following Assessor's Parcels: Book 2831, Page 012, Parcels 022, 023, 024 and 027. At build -out, this development will include ninety-eight (98) apartment units, one (1) 6,300 square -foot commercial building and one hundred fifty-seven (157) parking spaces. SMD Annexation L-101 City of Santa Clarita Final Engineer's Report Fiscal Year 2025/2026 Landscaping and Lighting District Page 6 LIGHTING IMPROVEMENTS AUTHORIZED BY THE 1972 ACT As may be applicable to the District and specifically the Report regarding SMD Annexation L-101 and streetlighting, the improvements to be funded by SMD Annexation L-101 include authorized improvements to be funded by the 1972 Act, including one or any combination of the following: ➢ The installation or construction of public lighting facilities, including, but not limited to, traffic signals. ➢ The maintenance and/or servicing of any public lighting facilities. ➢ The acquisition of any existing lighting improvement otherwise authorized pursuant to Section 22525 of the Landscaping and Lighting Act of 1972. ➢ Incidental expenses associated with the lighting improvements include, but are not limited to • The costs of preparation of the report, including plans, specifications, estimates, diagram, and assessment. • The costs of printing, advertising, and the giving of published, posted, and mailed notices. • Compensation payable to the county for collection of assessments. • Compensation of any engineer or attorney employed to render services in proceedings. • Any other expenses incidental to the construction, installation, or maintenance and servicing of the improvements. • Any expenses incidental to the issuance of bonds or notes pursuant to Section 22662.5. • Costs associated with any elections held for the approval of a new or increased assessment. The 1972 Act defines "maintain" or "maintenance" to mean furnishing of services and materials for the ordinary and usual maintenance, operation, and servicing of any improvement, including the repair, removal, or replacement of all or any part of any improvement. STREETLIGHTING IMPROVEMENTS APPLICABLE TO ANNEXATION TERRITORY Street Lighting Zones within the District were established to collect funds to cover the expenses for energy and maintenance of streetlights in the City. These costs are billed by the Southern California Edison Company for the operation of approximately 18,750 streetlights, including decorative and Highway Safety Lights (HSL) streetlights. In May of 2018, the California Public Utilities Commission approved sale of the Edison -owned streetlight system to the City of Santa Clarita. As of April 2023, Edison has transferred ownership of 17,791 streetlight poles to the City. The proposed new and/or existing improvements for Street Lighting Zones A and B include, but are not limited to, and may be generally described as follows: ➢ The installation of street lighting, traffic signals and other appurtenant facilities that are necessary for the daily operation of said lighting located within City road rights -of -way. Installation covers all work necessary for the installment or replacement of said lighting and all appurtenant work necessary to complete said installation or replacement. SMD Annexation L-101 City of Santa Clarita Final Engineer's Report Fiscal Year 2025/2026 Landscaping and Lighting District Page 7 ➢ The operation, maintenance, and servicing of all existing street lighting, traffic signals, and other appurtenant facilities that are necessary for the daily operation of said lighting located within City road rights -of -way. Operation, maintenance, and servicing means all work necessary for the daily maintenance required to maintain said lights in proper operation including providing said lights with the proper energy necessary to operate the lights. ➢ The payment of debt service on bonds or other obligations, including installment payments, to be issued or incurred during the fiscal year. Obligations may be incurred during the fiscal year for the acquisition, installation and conversion, including the retrofitting, of street lights within the District and may be secured by and/or payable from a portion of the assessments levied in each fiscal year until the obligation is paid. The City Council has determined that the estimated cost of the acquisition, installation and conversion of street lights within the District and retrofit thereof, is greater than can be conveniently raised from a single annual assessment, and that the estimated cost, plus incidental expenses and financing costs, shall be collected over a period not to exceed thirty (30) years. The current maximum annual installment payment is $858,544, with all bonds originally scheduled for retirement in Fiscal Year 2046/2047. To reduce the amount of debt service, or total interest payments, tied to bond financing, the City paid down $4,015,000 in September 2025. Additional redemptions are expected to be made in 2027 and 2028. This action will save property owners approximately $6.2 million in interest. All improvements consisting of ornamental streetlights, mast arm streetlights and appurtenant facilities do exist at the present time. The cost associated with these improvements will be the cost of operations, maintenance, and servicing during Fiscal Year 2025/2026. Plans, specifications and estimated costs specific to the improvements within the Street Lighting Zones are voluminous and are not bound in this report but by this reference are incorporated and made a part of this report. This information, as well as the location of the streetlights included on lighting inventory maps, is on file at the City where they are available for public inspection. SMD Annexation L-101 City of Santa Clarita Final Engineer's Report Fiscal Year 2025/2026 Landscaping and Lighting District Page 8 PART // - METHOD OFAPPORT/ONMENT OFASSESSMENTS Part 2 of Division 15 of the Streets and Highways Code, the Landscaping and Lighting Act of 1972, permits the establishment of Assessment Districts by cities for the purpose of funding certain public improvements and services which include the acquisition, construction, maintenance and servicing of streetlights, traffic signals and landscaping facilities. Section 22573 of the 1972 Act requires that assessments be levied according to benefit rather than according to assessed value. This section states: "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." Section 22574 of the 1972 Act permits the designation of zones of benefit within any individual assessment district if "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." In addition, Proposition 218 requires that a parcel's assessment may not exceed the reasonable cost of the proportional special benefit conferred on that parcel. Proposition 218 provides that only special benefits are assessable, and the City must separate the general benefits from the special benefits. REASON FOR THE ASSESSMENT The assessments are proposed to be levied to defray the costs of the acquisition, installation, maintenance and servicing of the streetlighting improvements, as previously defined herein in "Part I — Plans and Specifications" of this Report. SPECIAL BENEFIT ANALYSIS In determining the proportionate special benefit for each identified parcel, the analysis considered both the parcel's proximity to the public improvements described in "Part I — Plans and Specifications" of this Report. Because of their close proximity, these parcels are shown to receive a direct and particular advantage from the improvements, a distinct special benefit that exceeds general benefits provided to other parcels, real property in general, or the public at large. Streetlighting Improvement Benefits Most of the streetlighting improvements were conditions of approval for the creation or development of undeveloped parcels of land. To obtain development approval, the City required the original developer to install and guarantee the maintenance of streetlighting and appurtenant facilities to serve the parcels. The proper maintenance of these improvements provides a distinct special benefit to parcels within the Street Lighting Zones of the District. Streetlighting in close proximity to assessed parcels provides a special benefit by reducing property -related crimes (especially vandalism) and enhancing safety for pedestrians and motorists, particularly during nighttime hours, while supporting tenant satisfaction and/or commercial viability. SMD Annexation L-101 City of Santa Clarita Final Engineer's Report Fiscal Year 2025/2026 Landscaping and Lighting District Page 9 Streetlights are an integral component of the street system, similar to curbs, gutters, pavement, signage, and striping. One of their principal purposes is to provide a nighttime environment conducive to visibility, traffic safety, and efficient traffic movement. One hundred percent (100%) of the illumination from the lights is directed to the street, ninety percent (90%) on the street side of the curb and ten percent (10%) behind the curb. Properly spaced and directed lighting allows motorists to see roadway details more distinctly and respond quickly to conditions. The system of streets within the District exists to provide access to each parcel, and streetlights contribute to a safer environment for property owners and residents. The City has also determined that streetlights are an integral part of the community's overall quality of life. While adjacency to specific improvements may enhance a particular parcel's access, all parcels within the Street Lighting Zones receive an equivalent special benefit. Accordingly, the acquisition, installation, operation, and maintenance of streetlights provide a direct and express benefit to the parcels within the District. GENERAL BENEFITS General Benefit within Lighting Zones In addition to the special benefits received by the parcels within Street Lighting Zone B, there are incidental general benefits conferred by streetlight improvements. It is estimated that the general benefit portion of the total benefit received from the lighting improvements is fourteen and one-half percent (14.5%). This fixed percentage, uniformly assigned to all existing parcels within the Street Lighting Zones, is based on established industry standard engineering judgement and supported by precedent within the assessment engineering practice, which provides for a nominal allowance recognizing incidental public use of lighting systems (i.e., by motorists, pedestrians and public safety users). Nonetheless, the City will ensure that no property is assessed in excess of the reasonable cost of the proportional special benefit conferred on that property, in accordance with the requirements of Proposition 218. The total benefits for lighting are thus a combination of the special benefits to the parcels within the District/Zone and the general benefits to the public at large. The portion of the total streetlighting maintenance costs which are associated with general benefit will not be assessed to the parcels in the District/Zone but will be paid from other City Funds. These general benefits are more than adequately offset by the contributions from the ad valorem street lighting revenues. STREETLIGHTING APPORTIONMENT METHODOLOGY Residential Parcels 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 Equivalent Benefit Unit (EBU) method of assessment apportionment is utilized in this District and establishes a basic unit (base value) of benefit and then calculates the benefit derived by each assessed parcel as a multiple (or a fraction) of that basic unit. The EBU method of apportioning special benefits is typically seen as the most appropriate and equitable assessment methodology for special districts formed under the 1972 Act, as the benefit to each parcel from the improvements are apportioned as a function of comparable property characteristics which may include, but is not limited to, land use and property size. SMD Annexation L-101 City of Santa Clarita Final Engineer's Report Fiscal Year 2025/2026 Landscaping and Lighting District Page 10 For the purposes of this Engineer's Report, EBU is the quantum of benefit derived from the lighting improvements by a single-family residential parcel. The single-family residential parcel has been selected as the basic unit for calculation of assessments since it represents over sixty percent (60%) of the parcels in the District. Thus, the "benchmark" property (the single-family residential home or condominium) derives one EBU of benefit and is assigned 1.00 Equivalent Benefit Unit. In addition, the existing District includes certain properties that may not have streetlights on their block, but which do receive a special benefit from the proximity of lights in the area. Therefore, a weighted value of 0.50 was given to "People Use" while "Intensity" and "Security Benefit' were each rated at 0.25 to form the basic unit (1.00 EBU). These three lighting benefit categories are further described below. ➢ People Use - Represents the degree of benefit derived from lighting based on the presence and activity of people who live on, work at, or otherwise use a property. It accounts for nighttime pedestrian and vehicular activity generated by a parcel's occupants and visitors. Higher population or activity levels (such as multi -family or commercial uses) correspond to greater People Use benefit. ➢ Intensity - Reflects the extent and concentration of lighting improvements within or adjacent to an area. It measures the relative level of illumination or density of streetlights serving a parcel, considering factors such as spacing, light output, and proximity to fixtures. Parcels near intersections or along arterial streets typically experience higher Intensity benefits than those in lower -light residential areas. ➢ Security Benefit - Measures the increase in safety and property protection provided by street lighting. This includes deterrence of vandalism and crime, enhanced visibility for pedestrians and motorists, and improved emergency response conditions. Parcels receive a higher Security Benefit when lighting directly enhances the safety of property, residents, or business operations. For the remainder of the residential category, which is comprised of multiple rental type properties, the value for Intensity would remain at 0.25, but People Use and Security Benefit increase in proportion to the number of family dwelling units on the parcel. For example, a duplex is assigned 0.25 for Intensity, 1.00 for People Use and 0.50 for Security Benefit for a total of 1.75 EBUs. The owner of such property would therefore pay 1.75 times as much for lighting as the owner of a single-family unit. In consideration of the distance some units may be from the lighted roadway, Security Benefits in the residential category would not be increased beyond a value of 1.00. Thus, a five -unit apartment would be assigned 0.25 for Intensity, 2.50 for People Use and 1.00 for Security Benefits for a total of 3.75 EBUs. As the number of apartment units on the parcel increases, the service charge units assigned for people would follow a declining scale. SMD Annexation L-101 City of Santa Clarita Final Engineer's Report Fiscal Year 2025/2026 Landscaping and Lighting District Page 11 1I "W I LLDAN Table 1 summarizes the Residential EBU Calculation. SF€2tCando SFiR and Condos 0 F4-) 0 2r 0 2� 1.00 per parcel APT2 Aipartrryerlts(2-4unks) 112 x units + 0.25 x unks + 0.25 2 1.00 + 0,50 + 0.25 = 1.75 per parcel 3 1.50 + 0.75 + 0,25 = 250 per parcel 4 2.00 1.00 + 025 325 per parcel APT5 Apart Units (5-20 units) 112 x units + 1.00 + 0.25 5 250 + 1,00 + 0,25 = 3.75 per parcel 20 1000 100 + n 25 = 1125 per parcel' ,W' d 21, Apa rtnw nts (21-50 units) 113 x ( unit s-20) + the total EBU for a 2D-unit spar Mwnt 1000 1 1125 = 21 25 pef parcel A Apartments i 51.100 units) 114 x (units-50) + the total EBU for a 50-unit apartment 100 12 �'ki 21 25 = 33.75 per parcel APT 101 Apartments 11OO+ units) 115 x (units-100) + the total EBU for a 140-unit aparhmnt 101 0.20 + 33 75 = 33,95 per parcel 175 15.00 + 33.75 = 48.75 per parcel 200 2000. + 33.75 = 53.75 per parcel Non -Residential Parcels The non-residential lots or parcels are separated into 38 land use categories as determined by the County Assessor. EBUs are assigned on the basis of average benefits for different groups of land uses, Groups A-K. A minimum of three (3.00) EBUs would be assessed for each lot or parcel to be compatible with Group D, which contains many of the smaller business categories. Properties within the ten (10) land use categories in Group K varied widely from the norm; therefore, these lots or parcels are evaluated on an individual basis. Each parcel or lot within the Group K land use categories is identified on the official Street Lighting District maps, and each streetlight or portion thereof in the immediate proximity of the lots or parcels providing a benefit is assigned a corresponding number of units as identified below. The total number of EBUs determined for Group K-1, K-2 and/or K-3 is distributed among the lots or parcels in that category in proportion to the lot or parcel area as shown in Table 2, under the Group K heading. Since benefits have been related to property use and property users, no charge is assessed on vacant parcels within the District. SMD Annexation L-101 City of Santa Clarita Final Engineer's Report Fiscal Year 2025/2026 Landscaping and Lighting District Page 12 1I "W I LLDAN Table 2 summarizes the Non -Residential EBU calculation. NON-RESIDENT11ALcLAssiFir-A7noNs People Use Security Intensity Totail EBLIs GRP-A Group A '. .: 7 00 per parcel Animal Kennels, Nursr .. . Group 8 Industrial parking lots t hunches• Private Schoois, 2 60 Petroleum and Gas. thttrty - GrouP r 31 Parking L 2 50 per pane. r'rofessional bujiwig. baux av+uy 3 � aa+r GRP-D Group 0 Service Shop, Lumber Yard, Golf Course, Race 1.00 t 00 - 100 per parcel track/stable, Camp, Home for theme GroupE Store, Store wr office or residence, Service Scat,:;,: & Lodge Hall _Club GRP-1F Group F Rooming House (same as 6 un,r GRP-t Group, G Restaurant. Theater u ; 00 + I o) oo u GRP-H Group H Light Manufacturing, Food Processing Plant, 200 200 + t 00 G 00 per parcel Warehousing, StorageFacilities GRP-1 Group I Auto Recreational E i merit Sales & Service 2,00 + 2,00 + 2,00 6 00 eer parcel GRP-J Group J Market, Bowling Alley, Skating Rink, Department 4.00 + 2,00 + 2.00 = 8 00 per parcel Store HoteUMotel• Mobile Home Park Group K All parcels in Group K are assessed a minimum of 3 EBU's GroupK-1 300 + i,00 + 1,25 = 5,25 GRP-K1A ©pen Storage 0.004973 per 100 SgFt of lot GRP-K16 Mineral Processing___________ __ 0.005615 per 100 SQFt of lot — Group K-2 4.00 + 1,00 1.25 6,25 GRP-K2A Primate College/University 0.001736 per 100 SgFt of lot GRP-K2B wholesale, Manufacturing Outlets 0.059858 per 100 SgFt of lot GRP-K2C Athletic and Amusement Facilities 0.027431 per 100 SgFt of lot GRP-K2D Heavy Manufacturing 0.006382 per 100 SgFt of lot GRP-f(E _ HoVAals @•t7.Z:L per 100 SclF of lot_ GroupK-3 400 + 1.00 + 1,50 = 6,50 Motion Picture, Radio, TV 0,010938 per 100 SgFt of lot Business Center, Neighbor 0,014449 per 100 SgFt of lot ' Regional Stir "o •a 0.021812 per 100 S Ft of lot. Vacant 000 + 000 + 000 0.00 oer parcel For non-residential parcels, the "People Use," "Intensity," and "Security Benefit" factors have been applied in proportion to the type and level of activity associated with each land use category, consistent with standard assessment engineering practice and historical district methodology. Collectively, these factors represent the manner in which non-residential properties receive and derive special benefit from the operation and maintenance of the street lighting system. ➢ People Use - Reflects the degree of benefit derived from nighttime human activity generated by a property's occupants, employees, and customers. Commercial and institutional land uses such as retail centers, restaurants, theaters, and hospitals exhibit higher People Use values due to extended operating hours and increased evening activity. Conversely, industrial and warehouse uses, which typically have limited nighttime presence, receive lower People Use values. ➢ Intensity - Measures the level of lighting infrastructure and illumination typically provided in proximity to a land use. Properties located along major arterial roadways or within high -traffic commercial corridors are assigned higher Intensity values because these areas are illuminated by fixtures with greater lumen output, designed to provide broader coverage and higher visibility standards consistent with roadway classification. In contrast, properties within interior streets or local service areas, where fixtures operate at lower lumen levels appropriate SMD Annexation L-101 City of Santa Clarita Final Engineer's Report Fiscal Year 2025/2026 Landscaping and Lighting District Page 13 for residential environments, are assigned proportionately lower Intensity values. This differentiation ensures that the level of benefit corresponds to the actual brightness, coverage, and frequency of street lighting provided near each parcel. ➢ Security Benefit - Represents the degree to which street lighting contributes to the protection of property, assets, and the public within and adjacent to a parcel. Non-residential properties that maintain significant on -site assets, equipment, or inventory, such as manufacturing facilities, storage yards, or vehicle lots, receive elevated Security Benefit values because higher -lumen street lighting in commercial and industrial corridors enhances visibility and deters vandalism, theft, and other security risks. Office and professional uses, which derive moderate security enhancement from street lighting at lower lumen levels, receive proportionately lower values. The combined weighting of these three factors produces the EBU assignment that proportionally reflects each non-residential parcel's relative special benefit from the street lighting improvements. This methodology ensures that the total benefit assigned to each non-residential parcel is reasonably related to its use characteristics, lighting demand, and security needs, thereby maintaining consistency with Proposition 218 requirements for proportional special benefit allocation. Exemptions Some types of properties generally do not receive a direct and particular special benefit from the streetlighting improvements and services provided within the District, and therefore are exempt from the assessment. These include public streets, avenues, lanes, roads, drives, courts, alleys, public easements or rights -of -way, and District improvement areas, many of which are not assigned Assessor's Parcel Numbers. Also exempt are parcels identified as railroad rights -of way, utility easements and rights -of -way used exclusively for utility transmission, shared common areas (such as in condominium complexes), land dedicated as public open space or small parcels vacated by the City, parcels with notable development restrictions (the City or Assessment Engineers have determined that the parcel cannot be developed or developed independently from any contiguous parcel with the same ownership). Public Park Exemption Park facilities are designed to attract people for recreation and community use; however, they are generally visited during daylight hours and do not generate nighttime activity that requires illumination. Streetlighting within the District is intended to enhance visibility, safety, and security for pedestrians, motorists, and properties with nighttime occupancy or access. Since parks within the City of Santa Clarita typically close at dusk and are not intended for nighttime use, they do not derive a measurable special benefit from streetlighting improvements. While certain City parks may include designated facilities with internal lighting for organized evening activities, such lighting is independent of the District's streetlighting system and serves recreational rather than roadway or parcel -related purposes. These limited -use facilities do not alter the exemption status of park parcels within the District. Streets adjacent to park boundaries may be illuminated for general public safety and circulation; however, those benefits are considered general in nature and accrue to the public at large rather than to the park parcels themselves. Consistent with Proposition 218 and established assessment engineering practice, parcels that do not receive a direct and particular advantage, such as improved nighttime safety, access, or security for property -related use, are not assessed for streetlighting services. SMD Annexation L-101 City of Santa Clarita Final Engineer's Report Fiscal Year 2025/2026 Landscaping and Lighting District Page 14 ASSESSMENT RATES The Street Lighting Zone B Maximum Assessment Rate established for Fiscal Year 2025/2026 and applicable to SMD Annexation L-101 is provided in the following table. Zones IFY 2025/2026 Maximum Assessment Street Lighting Zone A $12.38 / EBU Street Lighting Zone B $105.43 / EBU Assessment Range Formula (Consumer Price Index Adjustment) The maximum assessment rate may increase each fiscal year based on the annual change in the Consumer Price Index (CPI), during the preceding year, for All Urban Consumers for the Los Angeles -Long Beach -Anaheim area, as published by the U.S. Department of Labor, Bureau of Labor Statistics. Specifically, the adjustment is based on the CPI figure released in March or April of each year, reflecting year -over -year inflation within the regional economy where the District/Zone is located. The maximum assessments described in this Report for Street Lighting Zone B to be presented to the property owners of record within SMD Annexation L-101 as part of the Ballot Proceeding, are based on the current (Fiscal Year 2025/2026) maximum assessment rate of $105.43 and the method of apportionment established for the Zone. This maximum assessment rate shall be adjusted according to the assessment range formula described above for Fiscal Year 2026/2027 as part of the District's annual assessment process, and the assessment rate and assessment amounts for parcels within Street Lighting Zone B, including those within SMD Annexation L-101 as described herein, may be adjusted accordingly for Fiscal Year 2026/2027. SMD Annexation L-101 City of Santa Clarita Final Engineer's Report Fiscal Year 2025/2026 Landscaping and Lighting District Page 15 PART /// - EST/MATE OF COSTS Provided below is a budget estimate of the proportional assessment obligation for SMD Annexation L-101 if included in the District for Fiscal Year 2025/2026. The 1972 Act provides that the total cost of the maintenance, services, and annual assessment installments, together with incidental expenses, may be financed from the assessment proceeds. The incidental expenses may include financing costs, engineering fees, legal fees, printing, mailing, postage, publishing, and all other related costs identified with the district proceedings. TOTAL LOTS OR PARCELS: 24 ASSESSED LOTS OR PARCELS: 24 Non -Residential (GRP-D) 2 6.000 Non -Residential (GRP-E) 2 8.000 Non -Residential (GRP-G) 5 25.000 Non -Residential (GRP-1) 3 18.000 Non -Residential (GRP-K3B) 4 3.366 Residential (SFR) 1 1.000 Residential and Non -Residential (RES & GRP-H) 7 388.431 Maximum Funds $47,422.04 Available Carryover N/A SMD Annexation L-101 City of Santa Clarita Final Engineer's Report Fiscal Year 2025/2026 Landscaping and Lighting District Page 16 FISCAL YEAR 2025/2026 STREET LIGHTING DISTRICT BUDGET The annual budget for each Zone is composed of the major spending categories authorized under the Landscaping and Lighting Act of 1972, including personnel, administrative support, operations and maintenance, electric utility costs, contractual services, streetlight replacement, and general administration. These categories represent the recurring and incidental expenses necessary to operate, maintain, and service the streetlighting system within the District. The following table presents the detailed budget for Street Lighting Zones A and B for Fiscal Year 2025/2026. NAN=1R1111]*? Assessment - Levy A $440,730 Assessment - Levy B 2,622,173 Interest 6,782 Property Damage Payments 375,000 Total Revenues $3,444,685 EXPENDITURES Personnel Department $402,836 Other Administrative 182,090 Operations & Maintenance Electric Utilities - Street Lights 1,563,924 Contractual Services 116,468 Streetlight Replacement 250,000 General Administration 584,504 Subtotal Operations & Maintenance $3,099,822 Transfers Transfers In From Ad -Valorem $(4,462,259) Transfers Out to Debt Service Fund 4,807,122 Total Expenditures 3,444,685 SURPLUS (DEFICIT) $0 Fund Analysis Estimated Beginning Fund Balance (7/01/25) $2,052,462 Estimated Revenues 3,444,685 Estimated Expenditures (3,444,685) Estimated Ending Fund Balance (6/30/26) 2,052,462 Operating Reserves (1,549,911) Reserves for capital replacement (6/30/26) 502,551 Note: Budgeted Assessment amounts shown above for Zone A and Zone B may be slightly different from the Assessment Roll due to rounding of assessment to the nearest penny. SMD Annexation L-101 City of Santa Clarita Final Engineer's Report Fiscal Year 2025/2026 Landscaping and Lighting District Page 17 PART /V-ANNEXAT/ON DIAGRAMS Included herein is a diagram of the Street Lighting Zones within the Landscape and Lighting District. Detailed District boundary diagrams will be available for inspection at the office of the City Clerk during normal business hours and, by reference, are made part of this report. The Annexation Diagrams (Assessment Diagrams) for SMD Annexation L-101 relating to Street Lighting Zone B as described in this Report are provided on the following pages. The parcels that comprise SMD Annexation L-101 consist of all lots, parcels, and subdivisions of land listed on the Assessment Roll contained herein as Part V. The lines and dimensions of which are shown on the Los Angeles County Assessor's parcel maps for the year this Report was prepared and are incorporated by reference herein and made part of this Report. SMD Annexation L-101 City of Santa Clarita Final Engineer's Report Fiscal Year 2025/2026 Landscaping and Lighting District Page 18 STREET LIGHT ZONE DIAGRAM STREETLIGHT mAmENAmcE HwmeT danb Cme Pw� 4 L4- % r a ui � 1.. YAq _F L_ _ I SMD Annexation L-101 City of Santa Clarita Final Engineer's Report Fiscal Year 2025/2026 Landscaping and Lighting District Page 19 SMD ANNEXATION L-101 ANNEXATION DIAGRAMS SMD Annexation L-101 City ui Sant., Clanta Vf WILLDAN Lawscap,,,q and Lighting Distract Wommuti y i t f 5 111 -rl rrip i cE - n Fi �L 4 I 4 y «`~ Legend x , W _ SNhD Annexation L-101 'L Q(,V —� Parcels S ,,,,-� r ,�, t - Surrounding Parcels rr SMD Annexation L-101 City of Santa Clarita Final Engineer's Report Fiscal Year 2025/2026 Landscaping and Lighting District Page 20 SMD Annexation L-101 City of Santa Clanta MAP REFERENCE NUMBER ASSESSORS'S PARCEL NUMBER 1 2861-062-049 2 2836-011-016 3 2849-024-029 4 2849-024-019 5 2836-016-044 6 2836-017-903 7 2803-010-033 8 2844-001-046 9 2844-001-034 10 2844-001-032 11 2844-001-072 12 2844-001-033 MAP REFERENCE NUMBER ASSESSORS'S PARCEL NUMBER 13 2844-001-068 14 2829-021-003 15 2831-007-001 16 2831-012-041 17 2831-012-027 18 2831-012-022 19 2831-012-024 20 2831-012-023 21 2831-023-045 22 2833-014-043 23 2833-014-044 24 2827-005-048 MIM LLDAN SMD Annexation L-101 City of Santa Clarita Final Engineer's Report Fiscal Year 2025/2026 Landscaping and Lighting District Page 21 5MD Annexation L-101 WILLDAN City of Santa Clarita LandsCaDino and Uohlinq District ^t' t tM1SIs Sll�,l J.. . e �— h v t o-�nlmlmC[�r w. rGuc` 4 �®R,� Legend ' TIE SI rcelsL anon l-14t � Surroundin Parceis SMD Annexation L-101 City of Santa Clarita Final Engineer's Report Fiscal Year 2025/2026 Landscaping and Lighting District Page 22 5MD Annexation L-101 WILLDAN City of Sanlfl Clanta and—pmand—pmq and Lighling Cistmj �- 8 9 10 , Soledad Canyon Rd Soledad Canyon Rd s r 11 12. /i / h y IN W E i r j f` `•,. e end SMOAnnexaGan L•101 Parcels — / Surrounding Parcels 3 SMD Annexation L-101 City of Santa Clarita Final Engineer's Report Fiscal Year 2025/2026 Landscaping and Lighting District Page 23 SMD Annexation L-101 'A(WILLDAN City of Santa Clanta SMD Annexation L-101 City of Santa Clarita Final Engineer's Report Fiscal Year 2025/2026 Landscaping and Lighting District Page 24 SMD Annexation L-101 City of Santa Clarlla 15 =�� y s r, 18 19 20 '� C �';� •:� �Jf � it y��>. ✓�\ 21 C Z \ / %' i E `',''`; WILLDAN SMD Annexation L-101 Parcels Surroundma Parcels SMD Annexation L-101 City of Santa Clarita Final Engineer's Report Fiscal Year 2025/2026 Landscaping and Lighting District Page 25 5MD Annexation L-101 ,. WILLDAN City of Sari,, clar:ta Landscapriq aria Lighting District f, q� A �— 24 J !f N % egend K i 5MD Annexation L-101 + Parcels S.muqd,ng Parcels SMD Annexation L-101 City of Santa Clarita Final Engineer's Report Fiscal Year 2025/2026 Landscaping and Lighting District Page 26 W I LLDAN PART V ASSESSMENT ROLL The Assessment Roll incorporates each parcel identified within SMD Annexation L-101 and the balloted maximum assessment amount proposed based on the Fiscal Year 2025/2026 maximum assessment rates. 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 all details concerning the description of the lots or parcels. All assessments presented on the Assessment Roll are subject to change pending the outcome of the Ballot Proceedings and/or as a result of parcel changes made by the County including parcel splits, parcel merges or development changes that occur prior to the County generating tax bills for Fiscal Year 2026/2027. 2803-010-033 GRP-G 5.000 $105.43 $527.15 2827-005-048 GRP-D 3.000 105.43 316.29 2829-021-003 RES 1.000 105.43 105.43 2831-007-001 GRP-G 5.000 105.43 527.15 2831-012-041 GRP-E 4.000 105.43 421.72 2831-023-045 GRP-E 4.000 105.43 421.72 2833-014-043 GRP-G 5.000 105.43 527.15 2833-014-044 GRP-G 5.000 105.43 527.15 2836-011-018 RES & GRP-H 323.000 105.43 34,053.89 2836-016-044 GRP-I 6.000 105.43 632.58 2836-017-903 GRP-D 3.000 105.43 316.29 2844-001-032 RES & GRP-H 3.202 105.43 337.58 2844-001-033 RES & GRP-H 5.708 105.43 601.77 2844-001-034 RES & GRP-H 3.272 105.43 344.92 2844-001-046 RES & GRP-H 6.787 105.43 715.52 2844-001-068 RES & GRP-H 28.609 105.43 3,016.20 2844-001-072 RES & GRP-H 17.854 105.43 1,882.37 2849-024-019 GRP-I 6.000 105.43 632.58 2849-024-029 GRP-I 6.000 105.43 632.58 2861-062-049 GRP-G 5.000 105.43 527.15 2831-012-022 GRP-K3B 1.551 105.43 163.49 2831-012-023 GRP-K3B 0.403 105.43 42.44 2831-012-024 GRP-K3B 0.428 105.43 45.16 2831-012-027 GRP-K3B 0.984 105.43 103.77 Total 449.796 $47,422.04 SMD Annexation L-101 City of Santa Clarita Final Engineer's Report Fiscal Year 2025/2026 Landscaping and Lighting District Page 27