Title
Neighborhood Landscaping District Fiscal Year (FY) 2026/27 Annual Assessments [Published 05/29/2026]
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FileID
File ID: 2026-01068
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Location
Location: District 1, 2, 5, 6, 7, and 8
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Recommendation
Recommendation: Conduct a public hearing and upon conclusion, adopt a Resolution confirming the budget, assessment diagram, and levying the assessment for FY2026/27 for the Neighborhood Landscaping District (District).
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Contact
Contact: Brent Mueller, Senior Development Project Manager, (916) 808-5715, bmueller@cityofsacramento.org; Eric Frederick, Special Districts Manager, (916) 808-5129, efrederick@cityofsacramento.org; Department of Finance
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Presenter
Presenter Brent Mueller, Senior Development Project Manager, (916) 808-5715, bmueller@cityofsacramento.org, Department of Finance
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Attachments
Attachments:
1-Description/Analysis
2-Background
3-Schedule of Proceedings
4-Resolution
5-Exhibit A (District Map)
6-Exhibit B (FY2026/27 Subdivision Budgets & 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). Subdivisions included in the District are levied an annual assessment to fund the maintenance of landscaping improvements located adjacent to and/or along the frontage of those subdivisions. A map showing the subdivisions included in the District is provided in Exhibit A to the attached resolution.
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 12, 2026 (Resolution No. 2026-0116). Council also approves the annual budget for the District per City Code section 3.124.190. Confirmation of the assessment and diagram will authorize the City to levy and collect assessments in an amount sufficient to provide funding for maintenance of the landscaped areas adjacent to the subdivisions in the District for FY2026/27. Additional information on this District is provided in the Background section of this report.
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PolicyConsiderations
Policy Considerations: The actions in the recommended resolution are required by the 1972 Act and City Code Chapter 3.124 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), (b)(4)).
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Sustainability
Sustainability: Not applicable.
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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 maintenance of landscaping improvements located adjacent to or along the frontage of residential subdivisions within the District.
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FinancialConsiderations
Financial Considerations: The total District assessment is projected to be $373,641 for FY2026/27 in support of a projected operating budget of $379,300, with the difference being paid from available fund balance. This equates to a weighted average proposed assessment of $124.50 per single family parcel, which is an increase of $3.62 or 2.99% over the weighted average actual assessment levied in FY2025/26. The assessments and the method by which they were derived are detailed in the Annual Report.
The 34 subdivisions in the District each have assessments that vary based on their operational needs, and for each subdivision the assessments proposed to be levied are at or below their FY2026/27 maximum authorized amounts. As discussed in more detail in the Background section of this report, the maximum authorized assessment varies for each subdivision. In 16 of the 34 subdivisions the maximum authorized assessment does not increase. In the remaining 18 subdivisions the maximum authorized assessment is subject to an annual increase determined by the percentage change in the Consumer Price Index (CPI) - San Francisco All Urban Consumers for the previous year, but not to exceed either 3% or 4% depending on the subdivision. For each subdivision in the District, the FY2026/27 costs and a breakdown of the maximum authorized assessment and proposed actual assessment per single-family lot is provided in Exhibit B to the Resolution.
It is projected that one subdivision will end FY2025/26 with a negative fund balance. Infrastructure Finance staff continues to work with the Department of Public Works (who manages performance of the maintenance work) to develop funding and maintenance solutions for these subdivisions. The FY2026/27 Proposed Budget reflects a plan to continue to balance the budget of that one subdivision and ensure each subdivision in the District stays within budget.
The assessments and the method by which they were derived are detailed in the Engineer’s Annual Report on file with the Infrastructure Finance Division of the Finance Department.
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LocalBusinessEnterprise
Local Business Enterprise (LBE): Not applicable.
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