Title
Village Garden Landscape Maintenance District Fiscal Year 2026/27 Annual Assessments [Published 05/29/2026]
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FileID
File ID: 2026-00855
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Location
Location: District 1
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Recommendation
Recommendation: Conduct a public hearing and upon conclusion, adopt a Resolution: 1) confirming the assessment diagram; 2) confirming the assessment roll; and 3) levying the assessment for Fiscal Year (FY) 2026/27 for the Village Garden Landscape Maintenance District No. 2011-01.
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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: Sini Makasini, Senior Development Project Manager, (916) 808-7967, smakasini@cityofsacramento.org, Department of Finance.
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Attachments
Attachments:
1-Description/Analysis
2-Schedule of Proceedings
3-Resolution - Confirming & Levying Assessment
4-Exhibit A - District Boundary Map/Diagram
5-Exhibit B - FY2026/27 District Budget & Parcel Assessment
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Description/Analysis
IssueDetail
Issue Detail: On July 19, 2011, Council approved the formation of the Village Garden Landscape Maintenance District No. 2011-01 (District) (Resolution No. 2011-0421) under the California Landscaping and Lighting Act of 1972 (California Streets and Highways Code § 22500 et seq.), called the “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.
On May 12, 2026, Council adopted Resolution No. 2026-0105 approving the Engineer’s Annual Report (Report) and declaring the intention to levy an assessment for the District for FY2026/27. Approval of the attached Resolution will authorize the City to levy assessments to provide partial funding for maintenance activities in the District for FY2026/27.
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 the “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 as a direct benefit. This percentage is the special benefit provided by the District. The remaining 20% 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 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 action supports funding for landscape maintenance services in the District via property-based 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 on file with the Infrastructure Finance Division of the Department of Finance. Pursuant to the Report, $38,355 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. An additional $9,887 in available fund balance for the District will be utilized towards covering the $60,446 in expenses for FY2026/27.
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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