Title
Delinquent Charges - Special Assessment for Sidewalk Repairs and Related Costs [Published 06/08/2026 & 06/15/2026]
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FileID
File ID: 2026-01205
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Location
Location: Citywide
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Recommendation
Recommendation: Conduct a public hearing and upon conclusion, adopt a Resolution: 1) confirming the Delinquent Sidewalk Repair Assessment Summary for and determining the costs of sidewalk repair services; and 2) ordering the costs of repair be made a special assessment against the properties listed in Exhibit A for reimbursement.
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Contact
Contact: Lesley Currie, Supervisor, (916) 808-1249, lcurrie@cityofsacramento.org, Department of Finance
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Presenter
Presenter: Lesley Currie, Supervisor, (916) 808-1249, lcurrie@cityofsacramento.org, Department of Finance
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Attachments
Attachments:
1- Description/Analysis
2-FY2025/26 Delinquent Sidewalk Repair Assessment Summary
3-Resolution
4-Exhibit A - List of Assessed Properties
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Description/Analysis
IssueDetail
Issue Detail: As authorized by California Streets and Highway Code section 5625 and Sacramento City Code (SCC) section 12.32.020, property owners must maintain and repair any defective sidewalk fronting the owner’s lot or portion of a lot, and if they fail to do so, the City can perform repairs and request reimbursement from the property owner (SCC sections 12.32.110 and 12.32.120).
SCC section 12.32.120 authorizes the City to be reimbursed for the costs of sidewalk repair. Attached to the report is the Fiscal Year 2025/26 Delinquent Sidewalk Repair Assessment Summary (Summary), which is to be submitted to Council for confirmation. The Council may make the costs described therein a special assessment against the applicable property (SCC section 12.32.170). As a special assessment against the listed parcels, the City may collect it with other secured property tax as a more efficient means than the alternative of recording and initiating a foreclosure action.
The property owners identified in the Summary were notified by mail of the sidewalk repair requirement and subsequent City cost to perform the repair were the property owners not able to comply with the ordinance. Owners were given an opportunity to protest these charges, including a hearing with a delinquency lien hearing officer (SCC section 12.32.150).
Staff recommends that Council approve the attached Resolution to:
1. Confirm the Delinquent Sidewalk Repair Assessment Summary,
2. Determine the cost of repair, and
3. Order such repair cost be made a special assessment against the property under SCC section 12.32.170.
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PolicyConsiderations
Policy Considerations: SCC requires the Council to conduct a public hearing to confirm the Summary (SCC 12.32.170). Council is not required to hear the objections of any property owner who did not previously appear before the delinquency lien hearing officer and may make the costs owed a special assessment against the property pursuant to SCC sections 12.32.130 and 12.32.170. Subsequent to Council authorization, a certified copy of the assessment will be mailed to the Sacramento County Auditor for inclusion with property tax billings.
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EconomicImpacts
Economic Impacts: None.
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EnvironmentalConsiderations
Environmental Considerations:
California Environmental Quality Act (CEQA): This action concerns administrative activities that will not have any significant effect on the environment and that do not constitute a “project” as defined by CEQA (CEQA Guidelines sections 15378(b)(2) and 15378(b)(4) and are not subject to the provisions of CEQA (CEQA Guidelines section 15060(c)(3)).
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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: As required under applicable provisions of the SCC and/or state law, all affected property owners were notified of the need for sidewalk repair, given an opportunity to resolve the issue with City staff, and an opportunity to file a protest. The delinquent charges and the properties to which such costs apply are set forth in Exhibit A to the Resolution. The special assessments are for services the City has already provided to the property owners.
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FinancialConsiderations
Financial Considerations: The unreimbursed costs incurred by the City for repair of sidewalks of 159 parcels eligible for assessment to the secured property tax roll are $569,437.80 and are detailed in the attached Summary.
City staff time was required for noticing property owners and handling customer disputes. These costs were incidental and absorbed in the Revenue Division’s operating budget and no additional administrative reimbursement is requested or required.
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LocalBusinessEnterprise
Local Business Enterprise (LBE): Not applicable.
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