Title
Village Garden Landscape Maintenance District - Initiate Annual Proceedings for Fiscal Year (FY) 2026/27
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FileID
File ID: 2026-00810
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Location
Location: District 1
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Recommendation
Recommendation: Adopt a Resolution: 1) approving the Engineer’s Annual Report for Fiscal Year (FY) 2026/27; 2) declaring the intention to levy and collect assessments for maintenance of landscaping improvements for FY2026/27 for the Village Garden Landscape Maintenance District No. 2011-01; and 3) setting a time and place for a public hearing on June 9, 2026.
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Contact
Contact: Sini Makasini, Senior Development Project Manager, (916) 808-7967, smakasini@cityofsacramento.org; Eric Frederick, Special Districts Manager, (916) 808-5129, efrederick@cityofsacramento.org; Department of Finance
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Presenter
Presenter: None
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Attachments
Attachments:
1-Description/Analysis
2-Schedule of Proceedings
3-Resolution
4-Exhibit A - District Boundary Map
5-Exhibit B - FY2026/27 District Budget & Parcel Assessment
6-Exhibit C - Engineer’s Annual Report FY2026/27
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Description/Analysis
IssueDetail
Issue Detail: On June 9, 2011, Council approved the formation of the Village Garden Landscape Maintenance District No. 2011-01 (District) under the California Landscaping and Lighting Act of 1972 (California Streets and Highways Code § 22500 et seq.)(1972 Act). The property owners within the North Pointe subdivisions one through five and the Norwood subdivision petitioned the City to form the District to provide landscape maintenance services in the area (see Exhibit A for a map of the District). The District provides for maintenance of masonry walls, landscaping, and irrigation systems within these subdivisions. Maintenance efforts include periodic mowing of grass, trimming of trees and shrubs, fertilizing landscaped areas, furnishing water for irrigation of all plant material, as well as upkeep, repair, and replacement of the irrigation system, planted materials, amenities, and masonry walls.
Pursuant to the 1972 Act, an Engineer’s Annual Report for the District (Report) is required to be prepared for City Council review and approval. The Report describes the improvements to be maintained by the District and recommends the assessments to be collected to fund such maintenance. The Report has been prepared and filed with the City Clerk as Exhibit C to the attached Resolution, as directed by the City Council on March 24, 2026 (Resolution No. 2026-0077). Council approval of the Report is now required before the City can collect assessments in an amount sufficient to provide partial funding for landscape maintenance costs of the District for FY2026/27. The Council must also adopt a Resolution of Intention for its levy and collection of assessments for the District and then hold a hearing at a future date to formally confirm the assessments.
The District funds only a portion of the total cost of providing landscape maintenance services to the District. The Report separates the benefits of the District between “special benefits” to the assessed parcels and “general benefits” that do not directly benefit those assessed parcels. Only special benefits can be funded by District assessments. Analysis of the District amenities shows that assessed parcels receive approximately 80% of the benefit from the improvements. This percentage is the special benefit provided by the District. The remaining amount must be funded from other sources. The funding sources and budget for the District are detailed in the Financial Considerations section below and in Exhibit B to the Resolution.
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PolicyConsiderations
Policy Considerations: The actions in the recommended Resolution are required by the 1972 Act for annual proceedings of an existing district.
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EconomicImpacts
Economic Impacts: None.
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EnvironmentalConsiderations
Environmental Considerations: California Environmental Quality Act (CEQA): Under the CEQA Guidelines, continuing administrative activities of an assessment district and creation of government funding mechanisms or other government fiscal activities which do not involve any commitment to any specific project which may result in a potentially significant physical impact on the environment do not constitute a project and are therefore exempt from CEQA review (14 Cal. Code Regs. § 15378(b)(2), 15378(b)(4)).
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Sustainability
Sustainability: Not applicable.
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Commission/Committee Action
Commission/Committee Action: Not applicable.
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RationaleforRecommendation
Rationale for Recommendation: The recommended Council actions support funding for landscape maintenance services in the District via property-based assessments. The recommended Council action is also necessary to allow staff to notify the public of the proposed hearing, which has been set for June 9, 2026. At the conclusion of the public hearing, staff will recommend Council adopt the budget and levy the assessments.
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FinancialConsiderations
Financial Considerations: The total estimated expense budget for the District in FY2026/27 is $60,446 as shown in Exhibit B of the Resolution and detailed in the Report. Pursuant to the Report, $38,355 of assessment revenue can be used to fund special benefits and $12,204, the remaining 20.19% of the district maintenance and administration costs detailed in Exhibit B, will be provided by the operating budgets of the Department of Public Works, Streets Division and Department of Finance, Infrastructure Finance Division.
Pursuant to previous Council action authorizing automatic annual increases to the District’s maximum authorized assessment amount (Resolution No. 2011-0419), the maximum authorized assessment amount for the District is automatically increased each year based on the February-to-February change in the Consumer Price Index - San Francisco All Urban Consumers (CPI). For FY2026/27, the change in the February 2025 and February 2026 CPI was 2.50%. To address rising maintenance costs for the District, the actual assessment amount for FY2026/27 is proposed to also increase by 2.50%, or $3.96 per single family home, from the FY2025/26 assessment of $158.56 per single family home, resulting in a proposed actual assessment of $162.52 per single family home for FY2026/27. The FY2026/27 assessment is equal to approximately 68% of the maximum authorized assessment of $238.63 for FY2026/27
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LocalBusinessEnterprise
Local Business Enterprise (LBE): Not applicable.
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