Title
Citywide Landscaping and Lighting Assessment District Fiscal Year (FY) 2026/27 Annual Proceedings [Published 06/05/2026]
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FileID
File ID: 2026-01152
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Location
Location: Citywide
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Recommendation
Recommendation: Conduct a public hearing and upon conclusion, adopt a Resolution to confirm the budget and assessment diagram and levy the assessment for Fiscal Year (FY) 2026/27 for the Citywide Landscaping and Lighting District (District).
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Contact
Contact: Mary Jean Rodriguez, Senior Development Project Manager, (916) 808-1980, mrodriguez@cityofsacramento.org; Eric Frederick, Special Districts Manager, (916) 808-5129, efrederick@cityofsacramento.org; Department of Finance
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Presenter
Presenter: Mary Jean Rodriguez, Senior Development Project Manager, (916) 808-1980, mrodriguez@cityofsacramento.org, Department of Finance
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Attachments
Attachments:
1-Description/Analysis
2-Background
3-Schedule of Proceedings
4-Proposed FY2026/27 District Budget
5-Resolution
6-Exhibit A (FY2026/27 District Budget & Parcel Assessments)
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Description/Analysis
IssueDetail
Issue Detail: The District is a special assessment district formed under the California Landscaping and Lighting Act of 1972 (California Streets and Highways Code § 22500 et seq.) (1972 Act). Properties located in the District are levied an annual assessment to fund certain landscape and lighting maintenance and construction services throughout the City, including energy and maintenance costs related to arterial, intersection, and neighborhood street lighting, maintenance costs related to medians, street trees, and neighborhood parks, and graffiti abatement activities.
The District is required by the 1972 Act to present an annual assessment and diagram (i.e., a map showing all parcels of real property within the District) to Council for confirmation, both of which were provided in the Engineer’s Annual Report approved by Council on May 26, 2026 (Resolution No. 2026-0135). Confirmation of the assessment and diagram will authorize the City to levy and collect assessments to fund the maintenance and construction services described above for FY2026/27. Additional information on this District is provided in the Background section of this report, and the proposed FY2026/27 budget for each improvement category is provided in Attachment 4 to this report.
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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: Not applicable.
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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), (b)(4)).
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Sustainability
Sustainability: None.
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Commission/Committee Action
Commission/Committee Action: None.
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RationaleforRecommendation
Rationale for Recommendation: The recommended action supports funding, via property-based assessments, for a variety of maintenance and construction services throughout the City, including arterial and intersection lighting, neighborhood street lighting, maintenance of medians, street trees, and neighborhood parks, and graffiti abatement.
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FinancialConsiderations
Financial Considerations: Each year, the District’s assessment and budget are developed by taking into consideration several factors, including the cost of services, the projected number of parcels in each assessment category, and the amount of projected surplus or deficit in the District’s fund balance at the end of the current fiscal year. As shown on Attachment 4 to this report, the proposed FY2026/27 District expenditure budget is $22,346,723, reflecting a decrease of $1,221,345 compared to the approved FY2025/26 budget. This reduction is primarily attributable to the removal of budget allocations for deferred maintenance relative to FY2025/26 levels.
Council previously authorized a provision to mitigate cost increases by automatically adjusting the maximum annual assessment each year based on the April-to-April change in the Consumer Price Index - San Francisco All Urban Consumers (CPI), but not to exceed 3% in any year. For FY2026/27, the change in April 2025 and April 2026 CPI was 3.80%, and therefore the proposed increase in the FY2026/27 assessment by land use category is 3%. This equates to a maximum increase of $3 for a single-family residential parcel and $58.76 for a commercial parcel for FY2026/27 and is necessary to maintain service levels. The FY2026/27 assessments are equal to the highest authorized amount for the District. Based on this increase in the assessment amounts, the total FY2026/27 assessment revenue is projected to be $21,664,607.
The $416,536 difference between the expenditure budget and the projected assessment revenue is being funded from the District’s available fund balance.
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LocalBusinessEnterprise
Local Business Enterprise (LBE): Not applicable.
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