HomeMy WebLinkAboutRES 2021-122 Declaring Intention to Levy and Collect Assessments within Assement DistrictCITY OF S AN BERNARDINO
Maintenance Assessment Districts
Volume 3
FISCAL YEAR 2021-22
PRELIMINARY ENGINEER'S REPORT
Table of Contents
City of San Bernardino
MAD’s Engineer’s Report
Fiscal Year 2021-22
Sections
i. Executive Summary i
ii. Introduction ii
iii. Engineers Signature vii
1. MAD No. 1025 1
2. MAD No. 1027 3
3. Assessment Diagrams 5
4. Assessment Rolls 6
Appendices
Appendix A – Assessment Rolls
Appendix B – Assessment Diagrams
Appendix C – MAD District Cost Summary
i. Executive Summary Page | i
City of San Bernardino
MAD’s Engineer’s Report
Fiscal Year 2021-22
AGENCY: CITY OF SAN BERNARDINO
PROJECT: MAINTENANCE ASSESSMENT DISTRICTS ENGINEER REPORT
TO: CITY COUNCIL
CITY OF SAN BERNARDINO
STATE OF CALIFORNIA
ENGINEER’S REPORT PURSUANT TO THE "ASSESSMENT LAW"
Pursuant to direction from the City Council (the “City Council”) of the City of San Bernardino (the “City”), State of California, submitted
herewith is the Engineer’s Report (the “Report”) for Maintenance Assessment Districts, consisting of the following parts, pursuant to the
Charter of the City of San Bernardino and Section 19 of Article 16 and in compliance with Article XIII D of the Constitution of the State of
California (the “Assessment Law”), and which is in accordance with Resolution No. 2021-__ adopted by the City of San Bernardino City
Council, San Bernardino County, California ordering preparation of this Report. This Report is applicable for the ensuing 12-month period,
being the Fiscal Year commencing July 1, 2021 to June 30, 2022.
Section 1 PLANS AND SPECIFICATIONS including a general description of the maintenance and plans of the landscaping and
irrigation systems proposed to be funded.
Section 2 A COST ESTIMATE of maintaining the landscaping and irrigation systems including incidental costs and expenses in
connection therewith for Fiscal Year 2021-22, is as set forth on the lists thereof, attached hereto.
Section 3 The METHOD OF APPORTIONMENT OF ASSESSMENT contains the method of apportionment of assessments,
indicating the proposed assessment of the total amount of the costs and expenses of the improvements upon several
lots and parcels of land within the Districts, in proportion to the estimated benefits to be received by such lots and
parcels.
Section 4 ASSESSMENT DIAGRAMS showing the Districts, the lines and dimensions of each parcel of land within said Districts,
as the same exists on the maps of the County of San Bernardino Assessor for Fiscal Year 2021-22, is filed in the
offices of the City of San Bernardino. An Assessment Diagram of the Districts can be found in Appendix B.
Section 5 ASSESSMENT ROLLS showing the actual assessment for the Fiscal Year 2021-22 apportioned to each parcel as
shown on the latest equalized roll at the County Assessor’s Office can be found in Appendix A.
Maintenance
Assessment District Name
Actual Assessment
per Unit ($)
Maximum Assessment
per Unit ($)
MAD No. 1025 Palm Avenue and Washington Avenue Area $213.66 $213.66
MAD No. 1027 Waterman Avenue and Washington Street Area $161.76 $231.44
ii. Introduction Page | ii
City of San Bernardino
MAD’s Engineer’s Report
Fiscal Year 2021-22
Background
The City administers and maintains 63 Maintenance Assessment Districts (the “MADs”) and associated zones that have been established
over the last 39 years. The MADs provide a financing mechanism to maintain the public maintenance areas associated with each
particular development, ensuring the continued maintenance, operations, servicing, and administration of various improvements l ocated
within the public right-of-way and dedicated easements; all within the boundaries of each MADs. There are 2 MADs which have no
improvements and are, therefore, not yet maintained.
This report has been prepared to support the annual assessment of the MADs within the City’s boundaries. The following information is
presented to provide general information about the MADs. Additional details specific to each MAD are listed in each MAD’s dedicated
section of this Engineer’s Report.
Current Annual Administration
As required by the Assessment Law, the Report includes: (1) a description of the improvements to be operated, maintained and serviced
by the District, (2) an estimated budget for the District, and (3) a listing of the proposed Fiscal Year 2021-22 assessments to be levied
upon each assessable lot or parcel within the Districts.
The City of San Bernardino will hold a Public Hearing on July 21, 2021, regarding the District which will provide an opportunity for any
interested person to be heard. At the conclusion of the Public Hearing, the City Council may adopt a resolution confirming the assessment
rates as originally proposed or as modified.
Payment of these annual assessments for each parcel will be made in the same manner and at the same time as payments are made
for their annual property taxes. All funds collected through the assessments must be placed in a special fund and can only be used for
the purposes stated within this Report.
Designation of Maintenance Assessment District/Zones:
For your reference, you can find the following Maintenance Assessment Districts within the corresponding Volumes listed below:
Volume 1: MAD 951 (Zone 1), MAD 951 (Zone 2), MAD 952 (Zone 1, 2 and 2A), MAD 952 (Zone 3), MAD 953, MAD 956, MAD 959
(Zone 1), MAD 962, MAD 963, MAD 968, MAD 974, MAD 975, MAD 976, MAD 981, MAD 982, MAD 986, MAD 989, MAD 991, MAD
993, MAD 997, MAD 1001, MAD 1002, MAD 1005, MAD 1007, MAD 1012, and MAD 1016. These Maintenance Assessment Districts
listed are contained within Volume 1 and does not contain an annual escalator.
Volume 2: MAD 1017, MAD 1019, MAD 1020, MAD 1023 and MAD 1024. These Maintenance Assessment Districts listed are contained
within Volume 2 and does contain an annual CPI escalator only.
Volume 3: MAD 1025 and MAD 1027. These Maintenance Assessment Districts listed are contained within Volume 3 and has a 25%
general benefit of major arterial streets, 20% general benefit of secondary arterial streets, 15% general benefit of collector streets, and
100% special benefit of the local streets. These Maintenance Assessment Districts listed are contained in Volume 3 and contains an
annual escalator of 5% or CPI, whichever is less with other direct and special benefit requirements only pertaining to this Maintenance
District.
Volume 4: MAD 1028, MAD 1029, MAD 1030, MAD 1031, MAD 1032, MAD 1035 (Zone 1), MAD 1035 (Zone 2), MAD 1036, MAD 1037,
MAD 1038, MAD 1039, MAD 1040, MAD 1041, MAD 1042, MAD 1043 (Zone 1), MAD 1043 (Zone 2), MAD 1045, MAD 1046, MAD 1047,
MAD 1048, MAD 1050, MAD 1052, MAD 1054, MAD 1055, MAD 1056, MAD 1057, MAD 1059, MAD 1060, MAD 1063, MAD 1064, and
MAD 1068. These Maintenance Assessment Districts listed are contained within Volume 4 and contains an annual escalator of 5% or
CPI, whichever is less.
Volume 5: MAD 1022 (Zone 1), MAD 1022 (Zone 2) and MAD 1022 (Zone 3). These Maintenance Assessment Districts listed are
contained within Volume 5 and contains an annual escalator of 5% or CPI, whichever is less with other direct and special benefit
requirements only pertaining to this Maintenance District.
ii. Introduction Page | iii
City of San Bernardino
MAD’s Engineer’s Report
Fiscal Year 2021-22
Cost Estimate
The cost estimate contains each of the items specified in the Assessment Law.
The Assessment Law provides that the estimated costs of the improvements shall include the total cost of the improvements for the
entire Fiscal Year 2021-22, including incidental expenses, which may include operating reserves.
The Assessment Law also provides that the amount of any surplus, deficit, or contribution be included in the estimated cost of
improvements. The net amount to be assessed on the lots or parcels within the District is the total cost of installation, maintenance, and
servicing with adjustments either positive or negative for reserves, surpluses, deficits, and/or contributions.
The District includes an annual inflation factor for future increases in assessments by a percentage equal to the increase in the
Consumer Price Index (CPI) in the Los Angeles-Riverside-Orange County Area, published by the United States Department of Labor,
Bureau of Labor Statistics over the previous year, or 5%, whichever is less.
There is a 3.56% proposed inflationary increase in the assessment per acre or per parcel as applicable over the assessment levied for
Fiscal Year 2020-21, which is consistent with the ballot proposition approved by the qualified electors when establishing said District.
Changes in Organization
There are no changes in organization for Fiscal Year 2021-22.
Proposition 218 Compliance
On November 5, 1996 California voters approved Proposition 218 entitled “Right to Vote on Taxes Act” which added Article XIII D to
the California Constitution. While its title refers only to taxes, Proposition 218 establishes new procedural requirements for the formation
and administration of assessment districts. Proposition 218 also requires that with certain specified exceptions, which are described
below, all existing assessment districts must be ratified by the property owners within the District using the new procedures.
Some of these exceptions include:
1. Any assessment imposed exclusively to finance the capital cost or maintenance and operation expenses for streets.
2. Any assessments levied pursuant to a petition signed by the persons owning all of the parcels subject to the assessment at
the time the assessment was initially imposed.
However, even if assessments are initially exempt from Proposition 218, if the assessments are increased in the future, the City will
need to comply with the provisions of Proposition 218 for that portion of the increased assessment formula (e.g., CPI increase).
Proposition 218 does not define this term “streets”, however, based on the opinions of the public agency officials, attorneys, assessment
engineers, and Senate Bill 919, it has been determined that streets include all public improvements located within the street right-of-
way. This would include median and parkway landscaping, traffic signals, safety lighting, and street lighting.
Proposition 218 defines “assessment” as “any levy or charge upon real property by an agency for a special benefit conferred upon the
real property”, California Constitution, Article XIII D, §2(b). A special assessment, sometimes called a “benefit assessment,” is a charge
generally levied upon parcels of real property to pay for benefits the parcels receive from local improvements. Special assessments are
levied according to statutory authority granted by the Legislature or, in some instances, local charters. Distinguishing among taxes, fees
and assessments can be difficult and often depends on the context in which the distinction is made. For example, taxes, assessments
and property-related fees all may be imposed on property. The key feature that distinguishes an assessment from a tax, fee, or charge
is the existence of a special benefit to real property. Without identifying a special benefit, there can be no assessment.
Distinguishing General and Special Benefit
Proposition 218 added a set of procedures and requirements which a local government must follow to levy an assessment. In addition
to notice, hearing, and assessment ballot proceedings, Proposition 218 provides that “only special benefits are assessable” and requires
a local government to “separate the general benefits from the special benefits conferred on a parcel.”
By its nature most every public improvement financed through an assessment district contains an element of public benefit. The test is:
does there exist, with relation to the improvement, a special benefit to the property assessed? The law requires that portion of the cost
of the improvement which benefits the public generally, to be separated from that portion of the cost of the improvement which specially
ii. Introduction Page | iv
City of San Bernardino
MAD’s Engineer’s Report
Fiscal Year 2021-22
benefits assessed properties. Proposition 218 provides the following definition of “special benefit”:
“Special benefit” means a particular and distinct benefit over and above general benefits conferred on real property located in
the district or to the public at large. General enhancement of property value does not constitute “special benefit”.
The actual assessment and the amount of the assessment for the Fiscal Year 2021-22 apportioned to each parcel as shown on the
latest equalized roll at the County Assessor’s office are listed in Appendix A of this Report. The description of each lot or parcel is part
of the records of the County Assessor of the County of San Bernardino and such records are, by reference, made part of this Report.
Direct and Special Benefit
The maintenance of improvements provides direct and special benefit to those properties located within each of the Districts.
Each and every lot or parcel within the Districts, receives a particular and distinct benefit from the improvements over and above general
benefits conferred by the improvements. First, improvements were conditions of approval for the creation or development of the parcels.
In order to create or develop the parcels, the City required the original developer to install and/or guarantee the maintenance of the
improvements, and appurtenant facilities serving the lots or parcels. Therefore, each and every lot or parcel within the District could not
have been developed in the absence of the installation and expected maintenance of these facilities.
In addition, the improvements continue to confer a particular and distinct special benefit upon parcels within the Districts because of the
nature of the improvements. The proper maintenance of landscaping, multi-purpose trails, fencing, fossil filters, bio-swales, streetlights,
traffic signals, and bridge lights, and graffiti abatement, and appurtenant facilities specially benefit parcels within the Districts by
moderating temperatures, providing oxygenation, attenuating noise from adjacent streets and controlling dust for those properties in
close proximity to the landscaping. Improved erosion and water quality control, dust abatement, increased public safety (e.g., control
sight distance restrictions and fire hazards), improved neighborhood property protection and aesthetics, controlling or restricting the
flow of traffic into and out of the development, increasing public safety for both pedestrians and the motoring public, and increasing
traffic safety by improving visibility. The spraying and treating of landscaping for disease reduces the likelihood of insect infestation and
other diseases spreading to landscaping located throughout the properties within the Districts. Streetlights also provide safety for
pedestrians and motorists living and owning property in the Districts during the nighttime hours, and to assign rights-of-way for the
safety of pedestrians and motorists by defining a specific path during all hours of the day.
Streets are constructed for the safe and convenient travel of vehicles and pedestrians. They also provide an area for underground and
overhead utilities. These elements are a distinct and special benefit to all developed parcels in the Districts. Streetlights are installed
on and are for street purposes and are maintained and serviced to allow the street to perform to the standards it was designed.
Streetlights are determined to be an integral part of “streets” as a “permanent public improvement.” One of the principal purposes of
fixed roadway lighting is to create a nighttime environment conducive to quick, accurate, and comfortable seeing for the user of the
facility. These factors, if attained, combine to improve traffic safety and achieve efficient traffic movement. Fixed lighting can enable the
motorist to see detail more distinctly and to react safely toward roadway and traffic conditions present on or near the roadway facility.
The system of streets within the Districts are established to provide access to each parcel in the Districts. Streetlights provide a safer
street environment for owners of the parcels served. If the parcels were not subdivided to provide individual parcels to owners within
the Districts, there would be no need for a system of streets with streetlights. Therefore, the installation of streetlights is for the express,
special benefit of the parcels within the District.
The proper maintenance of the landscaping, ornamental structures, and appurtenant facilities reduces property-related crimes
(especially vandalism) against properties in the District through the screening of properties within the District from arterial streets.
Finally, the proper maintenance of landscaping, multi-purpose trails, fencing, fossil filters, bio-swales, and graffiti abatement, and
appurtenant structures improves the attractiveness of the properties within the Districts. This provides a positive visual experience each
and every time a trip is made to or from the property and provides an enhanced quality of life and sense of well-being for properties
within the Districts.
Because all benefiting properties consist of a uniform land use, it is determined that all lots or parcels benefit equally from the
improvements and the costs and expenses for the provision of electricity for the streetlights and traffic signals and the maintenance of
landscaping, multi-purpose trails, fencing, fossil filters, bio-swales, traffic signals, and bridge lights, and graffiti abatement are
apportioned on a per acre, per EDU (Equivalent Dwelling Unit), or per parcel basis.
ii. Introduction Page | v
City of San Bernardino
MAD’s Engineer’s Report
Fiscal Year 2021-22
Based on the benefits described above, landscaping, multi-purpose trails, fencing, fossil filters, bio-swales, streetlights, traffic signals,
and bridge lights, and graffiti abatement are an integral part of the quality of life of the Districts. This quality of life is a special benefit to
those parcels that are not government owned easements, utility easements, and flood channel parcels. Government owned easements,
utility easements, and flood channel parcels do not benefit from the improvements due to their use and lack of habitation on such
parcels. Parcels of this nature are usually vacant narrow strips of land or flood control channels and therefore do not generate or
experience pedestrian or vehicular traffic. Nor do these types of parcels support dwelling units or other structures that would promote
frequent use of the parcels by the traveling public. As a result of this lack of activity on such parcels they do not receive any benefit from
landscaping, multi-purpose trails, fencing, fossil filters, bio-swales, streetlights, traffic signals, and bridge lights, and graffiti abatement
and are not assessed.
General Benefit
The Benefit received by the parcels within the boundaries of the Districts is determined to be of more than ordinary public benefit, thus
each parcel within the Districts being assessed receives special benefit from the improvements. If the property not within the boundaries
of a District also receives some benefit from the improvements, consideration must then be given to a general benefit given by the
improvements, which may not be assessed to the parcels within the Districts. Since the installation and maintenance of the landscaping
and establishment of an assessment district for the maintenance of the landscaping is specific and incidental to this development, it is
further determined that the improvements to be maintained by the assessment district are of special benefit to the district only and are
100% assessable to the parcels within the boundaries of the assessment district, except as follows:
1. Areas of maintenance that front on major arterial streets, as determined by the Circulation Plan of the City’s General Plan,
are determined to be 25% general benefit and the proportional costs thereof are not assessable to the District.
2. Areas of maintenance that front on secondary arterial streets, as determined by the Circulation Plan of the City’s General
Plan, are determined to be 20% general benefit and the proportional costs thereof are not assessable to the District.
3. Areas of maintenance that front on collector streets, as determined by the Circulation Plan of the City’s General Plan, are
determined to be 15% general benefit and the proportional costs thereof are not assessable to the District.
4. Areas that front on local streets are determined to be 100% special benefit and are 100% assessable to the District.
These percentages are based on the traffic circulation for the various street classifications.
Method of Apportionment
The Assessment Law 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, dedicated easements for
landscape use, and appurtenant facilities. The Assessment Law further provides that assessments may be apportioned upon all
assessable lots or parcels of land within an assessment district in proportion to the estimated benefits to be received by each lot or
parcel from the improvements rather than assessed value.
“The net amount to be assessed upon lands within an assessment district may be apportioned by any formula or method which fairly
distributes the net amount among all assessable lots or parcels in proportion to the estimated benefits to be received by each such lot
or parcel from the improvements.”
The formula used for calculating assessments reflects the composition of the parcels and the improvements and services provided by
the District to fairly apportion the costs based on the estimated benefit to each parcel.
ii. Introduction Page | vi
City of San Bernardino
MAD’s Engineer’s Report
Fiscal Year 2021-22
In addition, Article XIII D of the California Constitution (the “Article”) requires that a parcel's assessment may not exceed the reasonable
cost of the proportional special benefit conferred on that parcel. The Article provides that only special benefits are assessable, and the
City must separate the general benefits from the special benefits conferred on a parcel. A special benefit is a particular and distinct
benefit over and above general benefits conferred on the public at large, including real property within the district. The general
enhancement of property value does not constitute a special benefit.
Whereas, the City Council of the City of San Bernardino, State of California, did, pursuant to the provisions of the Assessment Law,
adopted resolutions to initiate proceedings to form special assessment districts.
Whereas, the City Council, did direct the appointed engineer to prepare and file an annual report, in accordance with the Assessment
Law.
Whereas, Section 22567 of said Article 4 states the Report shall consist of the following;
a. Maintenance plans for the improvements
b. An estimate of the costs of the improvements
c. A diagram for the assessment districts
d. An assessment of the estimated costs of the maintenance of the improvements
Now, Therefore, I, the appointed ENGINEER, acting on behalf of the City of San Bernardino, pursuant to the Assessment Law, do
hereby submit the following:
1. Pursuant to the provisions of law the costs and expenses of the districts have been assessed upon the parcels of land in the
districts benefited thereby in direct proportion and relation to the estimated benefits to be received by each of said parcels. For
particulars as to the identification of said parcel, reference is made to the Assessment Diagrams, a reduced copy of which is
included herein.
2. As required by law, the Diagrams are filed herewith, showing the districts, as well as the boundaries and dimensions of the
respective parcels and subdivisions of land within said districts as the same exist each of which subdivisions of land or parcels
or lots, respectively, have been given a separate number upon said Diagrams and in the Assessment Rolls contained herein.
3. The separate numbers given the subdivisions and parcels of land, as shown on said Assessment Diagrams and Assessment
Rolls, correspond with the numbers assigned to each parcel by the San Bernardino County Assessor. Reference is made to the
County Assessment Roll for a description of the lots or parcels.
4. There are no parcels or lots within the assessment districts that are owned by a federal, state or other local governmental agency
that will benefit from the services to be provided by the assessments to be collected.
The City requested Spicer Consulting Group, LLC., to prepare and file an Engineer’s Report for the assessment districts pursuant to the
Assessment Law presenting plans and specifications 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 assessment districts for
the referenced Fiscal Year, diagrams for the districts showing the areas and properties to be assessed, and assessments of the estimated
costs of the maintenance, operations and servicing the improvements, assessing the net amount upon all assessable lots and-or parcels
within the districts in proportion to the special benefit received.
ii. Engineers Signature Page | vii
City of San Bernardino
MAD’s Engineer’s Report
Fiscal Year 2021-22
Executed this day of 2021.
FRANCISCO MARTINEZ JR
PROFESSIONAL CIVIL ENGINEER NO. 84640
ENGINEER OF WORK
CITY OF SAN BERNARDINO
STATE OF CALIFORNIA
I HEREBY CERTIFY that the enclosed Engineer’s Report, together with the Assessment Roll and Assessment Diagram thereto
attached, was filed with me on the _______ day of ____________, 2021. By Adoption of Resolution No. _______ by the City Council.
CITY CLERK
CITY OF SAN BERNARDINO
STATE OF CALIFORNIA
I HEREBY CERTIFY that the enclosed Engineer’s Report, together with the Assessment Roll and Assessment Diagram thereto
attached, was approved and confirmed by the City Council of the City of San Bernardino, California, on the _____day of
___________, 2021.
CITY CLERK
CITY OF SAN BERNARDINO
STATE OF CALIFORNIA
1. MAD No. 1025 Page | 1
City of San Bernardino
MAD’s Engineer’s Report
Fiscal Year 2021-22
Background
Maintenance Assessment District No. 1025 was formed on 2000 to fund the maintenance of various improvements and services within
the boundaries of the District.
Description of District Boundaries
The boundaries of MAD No. 1025 are shown on the Assessment Diagram located in Appendix B of this Report and is generally described
as follows:
The centerline of Washington Avenue on the north, Palm Avenue on the east, and the southwesterly line of Tract No.
15743 on the southwest.
Description of Improvements and Services
This Report provides information specific to the parcels within the boundaries of Maintenance Assessment District No. 1025. The
improvements to be maintained include 18,150 sq. ft. of landscaping and all appurtenances (including one tree) along portions of the
west side of Palm Avenue, south of Washington Avenue, portions of Washington Avenue adjacent to Lot 1 of Tract No. 15743 and along
portions of the south side of Red Sky Avenue, all within Tract No. 15743.
Estimate of Costs
Please see Appendix C of this report for the MAD District Cost Summary that outlines the estimated cost of operating, maintaining,
servicing and administering the improvements for Fiscal Year 2021-22. The Fiscal Year 2020-21 costs are also provided for comparison
purposes.
Method of Apportionment
Pursuant to the Assessment Law, all parcels within the boundaries of the district that have special benefit conferred upon them as a
result of the maintenance and operation of improvements are identified and the proportionate special benefit derived by each identified
parcel has been determined in relationship to the entire cost of the maintenance and operation of improvements. Only parcels that
receive direct and special benefit are assessed, and each parcel is assessed in proportion to the estimated benefit received.
Landscaping and its proper maintenance enhances the esthetics of any given area and the benefit received by the owners of properties
in the area is determined to be equal to the number of residential units that utilize the landscaped area either as ingress and egress or
by actual physical use of the land as in the cases of large open areas. The boundaries of the District are drawn with this in mind and
the Resolution of Intention delineates the specific areas of maintenance, which will benefit all of the properties within the boundaries.
Thus, each residential lot or unit, be it a single-family lot, condominium, or an apartment will be assessed equal share in the cost of
maintenance (1 residential lot or unit = 1 Assessment Unit).
Based on the City of San Bernardino’s current circulation element of its General Plan, Palm Avenue is classified as a secondary arterial
street and represents 65.84% of the total areas of maintenance. Pursuant to the above determination of benefit, 20% of 65.84% of the
total cost of maintenance will not be assessed to the District. The remaining area of maintenance along the southwesterly side of Red
Sky Avenue, which is classified as a local street, is 100% special benefit and assessable to the District.
The General Benefit is calculated by taking the Area of General Benefit and dividing it by the total area to be maintained. The then
percentage of total area of General Benefit is multiplied by the total area maintenance costs. The total cost of a General Benefit area is
then multiplied by the derived factor from above (20%). The result is the General Benefit of 13.17% needed for the District.
Publicly owned lands within the Assessment District, if any, are subject to assessments, unless they receive no benefit with the exception
of public right of way, which is not subject to assessments. Presently, no parcels within the District are publicly owned
1. MAD No. 1025 Page | 2
City of San Bernardino
MAD’s Engineer’s Report
Fiscal Year 2021-22
The Fiscal Year 2021-22 Assessment Spread.
Total Fiscal Year 2021-22 Budget $8,119.13
Assessment Units 38
Fiscal Year 2021-22 Collectible per Unit $213.66
The Maximum allowable Assessment Rate for Fiscal Year 2021-22 is $213.66 per unit.
Due to the nature of landscape maintenance; it is anticipated that there will be future increases in assessments as contract, labor, water
and energy costs are all subject to future increases. Annual increases may be increased without further notice or public hearing by a
percentage equal to the increase in the Consumer Price Index (CPI) for all Urban Consumers in the Los Angeles-Riverside-Orange
County area, published by the United States Department of Labor, Bureau of Labor Statistics over the previous year, or 5%, whichever
is less. The CPI is typically used for maintenance districts. The rate varies from year to year, but in no event will an increase, if needed,
exceed 5% without a majority approval of property owners in the District.
2. MAD No. 1027 Page | 3
City of San Bernardino
MAD’s Engineer’s Report
Fiscal Year 2021-22
Background
Maintenance Assessment District No. 1027 was formed on 2001 to fund the maintenance of various improvements and services within
the boundaries of the District.
Description of District Boundaries
The boundaries of MAD No. 1027 are shown on the Assessment Diagram located in Appendix B of this Report and is generally described
as follows:
The centerlines of Commercial Road on the north, Watermen Avenue on the east, Washington Street on the south,
and Wier Road, Heritage Lane, and Foxcroft Way on the west, all within the boundaries of Tract Nos. 15826 and 15991,
and within a certain easement granted to the City of San Bernardino by the City of Colton.
Description of Improvements and Services
This Report provides information specific to the parcels within the boundaries of Maintenance Assessment District No. 1027. The
improvements to be maintained include 97,749 sq. ft. landscaping and all appurtenances (including one tree) along portions of Waterman
Avenue, Washington Street, Wier Road, Heritage Lane, Foxcroft Way, Commercial Road, Carol Way, and Beverly Drive within Tract
Nos. 15826 and 15991, and within a certain easement granted to the City of San Bernardino by the City of Colton.
Estimate of Costs
Please see Appendix C of this report for the MAD District Cost Summary that outlines the estimated cost of operating, maintaining,
servicing and administering the improvements for Fiscal Year 2021-22. The Fiscal Year 2020-21 costs are also provided for comparison
purposes.
Method of Apportionment
Pursuant to the Assessment Law, all parcels within the boundaries of the district that have special benefit conferred upon them as a
result of the maintenance and operation of improvements are identified and the proportionate special benefit derived by each identified
parcel has been determined in relationship to the entire cost of the maintenance and operation of improvements. Only parcels that
receive direct and special benefit are assessed, and each parcel is assessed in proportion to the estimated benefit received.
Landscaping and its proper maintenance enhances the esthetics of any given area and the benefit received by the owners of properties
in the area is determined to be equal to the number of residential units that utilize the landscaped area either as ingress and egress or
by actual physical use of the land as in the cases of large open areas. The boundaries of the District are drawn with this in mind and
the Resolution of Intention delineates the specific areas of maintenance, which will benefit all of the properties within the boundaries.
Thus, each residential lot or unit, be it a single-family lot, condominium, or an apartment will be assessed equal share in the cost of
maintenance (1 residential lot or unit = 1 Assessment Unit).
Waterman Avenue and Washington Street are both classified as major arterial streets and represent 39.13% of the total area of
maintenance. Pursuant to the above determination of benefit, 25% of 39.13% of the total cost of maintenance will not be assessed to
the District The remaining area of maintenance along the easterly side of Wier Road, Heritage Lane, Foxcroft Way, and the south side
of Commercial Road, the north and south side of Beverly Drive and the north side of Carol Way are classified as local streets, and are
100% special benefit assessable to the District.
The General Benefit is calculated by taking the Area of General Benefit and dividing it by the total area to be maintained. The then
percentage of total area of General Benefit is multiplied by the total area maintenance costs. The total cost of a General Benefit area is
then multiplied by the derived factor from above (25%). The result is the General Benefit of 9.8% needed for the District.
Publicly owned lands within the Assessment District, if any, are subject to assessments, unless they receive no benefit with the exception
of public right of way, which is not subject to assessments. Presently, no parcels within the District are publicly owned.
2. MAD No. 1027 Page | 4
City of San Bernardino
MAD’s Engineer’s Report
Fiscal Year 2021-22
The Fiscal Year 2021-22 Assessment Spread.
Total Fiscal Year 2021-22 Budget $24,427.88
Assessment Units 151
Fiscal Year 2021-22 Collectible per Unit $161.76
The Maximum allowable Assessment Rate for Fiscal Year 2021-22 is $231.44 per unit.
Due to the nature of landscape maintenance; it is anticipated that there will be future increases in assessments as contract, labor, water
and energy costs are all subject to future increases. Annual increases may be increased without further notice or public hearing by a
percentage equal to the increase in the Consumer Price Index (CPI) for all Urban Consumers in the Los Angeles-Riverside-Orange
County area, published by the United States Department of Labor, Bureau of Labor Statistics over the previous year, or 5%, whichever
is less. The CPI is typically used for maintenance districts. The rate varies from year to year, but in no event will an increase, if needed,
exceed 5% without a majority approval of property owners in the District.
3. Assessment Diagrams Page | 5
City of San Bernardino
MAD’s Engineer’s Report
Fiscal Year 2021-22
A reduced copy of the Assessment Diagrams are filed herewith, are incorporated by reference in Appendix B herein, and made part of
this Report.
If any parcel submitted for collection is identified by the County Auditor-Controller to be an invalid parcel number for the current fiscal
year, a corrected parcel number and/or new parcel number will be identified and resubmitted to the County Auditor/Controller. The
assessment amount to be levied and collected for the resubmitted parcel or parcels shall be based on the method of apportionment
and assessment rate approved in this Report. Therefore, if a single parcel has changed to multiple parcels, the assessment amount
applied to each of the new parcels shall be recalculated and applied according to the approved method of apportionment and
assessment rate rather than a proportionate share of the original assessment.
Information identified on these maps was received from several sources including the owner/developer, City of San Bernardino, and
the San Bernardino County Assessor’s Office.
4. Assessment Rolls Page | 6
City of San Bernardino
MAD’s Engineer’s Report
Fiscal Year 2021-22
The actual amount of the assessment for the Fiscal Year 2021-22 apportioned to each parcel as shown on the latest equalized roll at
the County Assessor’s office are listed in Appendix A of this Report. The description of each lot or parcel is part of the records of the
County Assessor of the County of San Bernardino and such records are, by reference, made part of this Report.
APPENDIX A
Assessment Rolls
CC30 SP87 - AD 1025
Fiscal Year 2021-22
APN Levy APN Levy APN Levy
0261-551-01 $213.66 0261-551-14 $213.66 0261-551-27 $213.66
0261-551-02 $213.66 0261-551-15 $213.66 0261-551-28 $213.66
0261-551-03 $213.66 0261-551-16 $213.66 0261-551-29 $213.66
0261-551-04 $213.66 0261-551-17 $213.66 0261-551-30 $213.66
0261-551-05 $213.66 0261-551-18 $213.66 0261-551-31 $213.66
0261-551-06 $213.66 0261-551-19 $213.66 0261-551-32 $213.66
0261-551-07 $213.66 0261-551-20 $213.66 0261-551-33 $213.66
0261-551-08 $213.66 0261-551-21 $213.66 0261-551-34 $213.66
0261-551-09 $213.66 0261-551-22 $213.66 0261-551-35 $213.66
0261-551-10 $213.66 0261-551-23 $213.66 0261-551-36 $213.66
0261-551-11 $213.66 0261-551-24 $213.66 0261-551-37 $213.66
0261-551-12 $213.66 0261-551-25 $213.66 0261-551-38 $213.66
0261-551-13 $213.66 0261-551-26 $213.66
Totals Parcels 38 Levy $8,119.08
Assessment Roll
Page 1 of 3 City of San Bernardino
Engineer's Report
CC30 SP89 - AD 1027
Fiscal Year 2021-22
APN Levy APN Levy APN Levy
0141-511-54 $161.76 0141-551-07 $161.76 0141-551-50 $161.76
0141-511-55 $161.76 0141-551-08 $161.76 0141-551-51 $161.76
0141-511-56 $161.76 0141-551-09 $161.76 0141-551-52 $161.76
0141-511-57 $161.76 0141-551-10 $161.76 0141-551-53 $161.76
0141-511-58 $161.76 0141-551-11 $161.76 0141-551-54 $161.76
0141-511-59 $161.76 0141-551-12 $161.76 0141-551-55 $161.76
0141-511-60 $161.76 0141-551-13 $161.76 0141-551-56 $161.76
0141-511-61 $161.76 0141-551-14 $161.76 0141-551-57 $161.76
0141-511-62 $161.76 0141-551-15 $161.76 0141-551-58 $161.76
0141-511-63 $161.76 0141-551-16 $161.76 0141-551-59 $161.76
0141-511-64 $161.76 0141-551-17 $161.76 0141-551-60 $161.76
0141-511-65 $161.76 0141-551-18 $161.76 0141-551-61 $161.76
0141-531-21 $161.76 0141-551-19 $161.76 0141-561-01 $161.76
0141-531-22 $161.76 0141-551-20 $161.76 0141-561-02 $161.76
0141-531-23 $161.76 0141-551-21 $161.76 0141-561-03 $161.76
0141-531-24 $161.76 0141-551-22 $161.76 0141-561-04 $161.76
0141-531-25 $161.76 0141-551-23 $161.76 0141-561-05 $161.76
0141-531-26 $161.76 0141-551-24 $161.76 0141-561-06 $161.76
0141-531-27 $161.76 0141-551-25 $161.76 0141-561-07 $161.76
0141-531-28 $161.76 0141-551-26 $161.76 0141-561-08 $161.76
0141-531-29 $161.76 0141-551-27 $161.76 0141-561-09 $161.76
0141-531-30 $161.76 0141-551-28 $161.76 0141-561-10 $161.76
0141-531-31 $161.76 0141-551-29 $161.76 0141-561-11 $161.76
0141-531-32 $161.76 0141-551-30 $161.76 0141-561-12 $161.76
0141-531-33 $161.76 0141-551-31 $161.76 0141-561-13 $161.76
0141-531-34 $161.76 0141-551-32 $161.76 0141-561-14 $161.76
0141-531-35 $161.76 0141-551-33 $161.76 0141-561-15 $161.76
0141-531-36 $161.76 0141-551-34 $161.76 0141-561-16 $161.76
0141-531-37 $161.76 0141-551-35 $161.76 0141-561-17 $161.76
0141-531-38 $161.76 0141-551-36 $161.76 0141-561-18 $161.76
0141-531-39 $161.76 0141-551-37 $161.76 0141-561-19 $161.76
0141-531-40 $161.76 0141-551-38 $161.76 0141-561-20 $161.76
0141-531-41 $161.76 0141-551-39 $161.76 0141-561-21 $161.76
0141-531-42 $161.76 0141-551-40 $161.76 0141-561-22 $161.76
0141-531-43 $161.76 0141-551-41 $161.76 0141-561-23 $161.76
0141-531-44 $161.76 0141-551-42 $161.76 0141-561-24 $161.76
0141-531-45 $161.76 0141-551-43 $161.76 0141-561-25 $161.76
0141-551-01 $161.76 0141-551-44 $161.76 0141-561-26 $161.76
0141-551-02 $161.76 0141-551-45 $161.76 0141-561-27 $161.76
0141-551-03 $161.76 0141-551-46 $161.76 0141-561-28 $161.76
0141-551-04 $161.76 0141-551-47 $161.76 0141-561-29 $161.76
0141-551-05 $161.76 0141-551-48 $161.76 0141-561-30 $161.76
0141-551-06 $161.76 0141-551-49 $161.76 0141-561-31 $161.76
Assessment Roll
Page 2 of 3 City of San Bernardino
Engineer's Report
CC30 SP89 - AD 1027
Fiscal Year 2021-22
APN Levy APN Levy APN Levy
Assessment Roll
0141-561-32 $161.76 0141-571-07 $161.76 0141-571-15 $161.76
0141-561-33 $161.76 0141-571-08 $161.76 0141-571-16 $161.76
0141-571-01 $161.76 0141-571-09 $161.76 0141-571-17 $161.76
0141-571-02 $161.76 0141-571-10 $161.76 0141-571-18 $161.76
0141-571-03 $161.76 0141-571-11 $161.76 0141-571-19 $161.76
0141-571-04 $161.76 0141-571-12 $161.76 0141-571-20 $161.76
0141-571-05 $161.76 0141-571-13 $161.76
0141-571-06 $161.76 0141-571-14 $161.76
Totals Parcels 151 Levy $24,425.76
Page 3 of 3 City of San Bernardino
Engineer's Report
APPENDIX B
Assessment Diagrams
IRVINGTON AVE
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PALM AVEWASHINGTON ST
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EEK
CHANNEL APPALOOSA AVEESCENA STKENDALL
DR VERDEMONT RANCH RD§¨¦215 0 100 20050FeetCITY OF SAN BERNARDINOASSESSMENT DIAGRAM
MAINTENANCE ASSESSMENT DISTRICT NO. 1025
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Landscaping 18,1 50 sq. ft.
YOUNGCTERINWAYWEIRRDWATERMAN AVEC A R O L WAY
MELI N D A LNKIM BER LY CTMOLLYDRMANC
H
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BEVERLY DR MELISSA WAYW A S H IN G TO N S TCARL PL0 200 400100FeetCITY OF SAN BERNARDINOASSESSMENT DIAGRAM
MAINTENANCE ASSESSMENT DISTRICT NO. 1027
Ê
Landscaping 99,749 sq. ft.
APPENDIX C
MAD District Cost Summary
MAD No. 1025 FY 2021-22 Budget
Direct Costs FY 2020-21 FY 2021-22
Maintenance of Ground Cover/Shrubs/Irrigation $4,696.61 $4,799.47
Maintenance of Trees/Irrigation $123.22 $125.92
Irrigation Costs (Water and Energy) $2,236.48 $2,285.46
Total Direct Costs $7,056.31 $7,210.84
Indirect Costs
Assessment Engineer $359.86 $367.06
City Administration $804.53 $820.85
Auditor-Controller $11.40 $11.40
Total Indirect Costs $1,175.79 $1,199.31
Total Costs $8,232.10 $8,410.15
Collection/(Contribution)
Operating Reserve $691.93 $816.43
Capital Replacement $0.00 $0.00
City Contribution $0.00 $0.00
General Benefit Contribution ($1,084.01) ($1,107.45)
Total Adjustments ($392.08) ($291.02)
Total Assessment $7,840.02 $8,119.13
Estimated through June 30
MAD No. 1027 FY 2021-22 Budget
Direct Costs FY 2020-21 FY 2021-22
Maintenance of Ground Cover/Shrubs/Irrigation $15,981.02 $16,331.00
Maintenance of Trees/Irrigation $408.73 $417.68
Irrigation Costs (Water and Energy) $7,990.51 $8,165.50
Total Direct Costs $24,380.26 $24,914.19
Indirect Costs
Assessment Engineer $1,548.96 $1,579.94
City Administration $1,943.29 $1,983.06
Auditor-Controller $45.30 $45.30
Total Indirect Costs $3,537.55 $3,608.30
Total Costs $27,917.81 $28,522.49
Collection/(Contribution)
Operating Reserve $0.00 $0.00
Capital Replacement $0.00 $0.00
City Contribution ($1,598.70) ($1,304.48)
General Benefit Contribution ($2,730.98) ($2,790.13)
Total Adjustments ($4,329.68) ($4,094.61)
Total Assessment $23,588.14 $24,427.88
Estimated through June 30