CITY OF VACAVILLE ENGINEER S REPORT LANDSCAPING AND LIGHTING ASSESSMENT DISTRICTS MAY 2009 FISCAL YEAR

Transcription

1 LANDSCAPING AND LIGHTING ASSESSMENT DISTRICTS ENGINEER S REPORT MAY 2009 FISCAL YEAR PURSUANT TO THE LANDSCAPING AND LIGHTING ACT OF 1972 AND ARTICLE XIIID OF THE CALIFORNIA CONSTITUTION ENGINEER OF WORK: SCIConsultingGroup 4745 MANGELS BOULEVARD FAIRFIELD, CALIFORNIA PHONE FAX

2 TABLE OF CONTENTS OVERVIEW... 3 INTRODUCTION... 3 PROPOSITION SILICON VALLEY TAXPAYERS ASSOCIATION, INC. V SANTA CLARA COUNTY OPEN SPACE AUTHORITY... 3 PLANS AND SPECIFICATIONS... 5 CERTIFICATES... 6 DESCRIPTION OF THE DISTRICTS... 7 DISTRICT BOUNDARIES... 7 LEVY SUMMARY BY ASSESSMENT DISTRICT CHANGES TO THE ASSESSMENT DISTRICTS ANNEXATIONS NEW DISTRICTS MAXIMUM ASSESSMENT RATES FISCAL YEAR BUDGETS DESCRIPTION OF BUDGET ITEMS METHOD OF APPORTIONMENT METHOD OF APPORTIONMENT DISCUSSION OF BENEFIT A. Proximity to Improved Landscaped Areas and Other Public Improvements within the Assessment Districts. 29 B. Access to Improved landscaped areas and Other Public Improvements within the Assessment Districts. 29 C. Improved Views within the Assessment Districts. 29 D. Extension of a property s outdoor areas and green spaces for properties within close proximity to the Improvements. 29 E. Creation of individual lots for residential and commercial use that, in absence of the assessments, would not have been created. 29 F. Drainage of water and runoff from property in the District 29 G. Protection from flooding and standing water due to the improved drainage systems29 GENERAL VERSUS SPECIAL BENEFIT BENEFIT FINDING PROXIMITY BENEFITS ASSESSMENT APPORTIONMENT ASSESSMENT APPORTIONMENT BY DISTRICT APPEALS AND INTERPRETATION... 35

3 PAGE 2 ASSESSMENT ASSESSMENT ROLL... 38

4 PAGE 3 OVERVIEW INTRODUCTION The City of Vacaville ("City") annually levies and collects special assessments in order to maintain the improvements within Landscape and Lighting Maintenance Assessment Districts ( Assessment Districts ). The Assessment Districts have been formed and the levies have been made pursuant to the Landscaping and Lighting Act of 1972, Part 2 of Division 15 of the California Streets and Highways Code (the "Act") and Article XIIID of the California Constitution. This Engineer s Report ("Report") describes the Assessment Districts, proposed annexations and assessments per parcel for Fiscal Year based on the historical and estimated cost to maintain those improvements providing a special benefit to parcels within the Assessment Districts. Following consideration of public comment, written protests at a Public Hearing, and review of the Annual Report by the City Council, the Council may order amendments to the Report or confirm the Report as submitted. After approval of the Report and confirmation of the assessments, the assessment information will be submitted to the County Auditor/Controller. The County Auditor/Controller will include the assessments on the property tax roll for Fiscal Year PROPOSITION 218 Many of these Assessment Districts were formed prior to the passage of Proposition 218, The Right to Vote on Taxes Act, which was approved by the voters of California on November 6, 1996, and is now Article XIIIC and XIIID of the California Constitution. (Proposition 218 provides for benefit assessments to be levied to fund the cost of providing services, improvements, as well as maintenance and operation expenses to a public improvement which benefits the assessed property.) Although these assessments are consistent with Proposition 218, the California judiciary has generally referred to pre- Proposition 218 assessments as grandfathered assessments and held them to a lower standard than post Proposition 218 assessments. Other Assessment Districts that were formed after Proposition 218 are consistent with the approval procedures and requirements imposed by Proposition 218. SILICON VALLEY TAXPAYERS ASSOCIATION, INC. V SANTA CLARA COUNTY OPEN SPACE AUTHORITY In July of 2008, the California Supreme Court issued its ruling on the Silicon Valley Taxpayers Association, Inc. v. Santa Clara County Open Space Authority ( SVTA vs. SCCOSA ). This ruling is the most significant legal document in further legally clarifying Proposition 218. Several of the most important elements of the ruling included further emphasis that: Benefit assessments are for special, not general, benefit

5 PAGE 4 The services and/or improvements funded by assessments must be clearly defined Special benefits are directly received by and provide a direct advantage to property in the assessment district This Engineer s Report and the assessments are consistent with the SVTA vs. SCCOSA decision and with the requirements of Article XIIIC and XIIID of the California based on the following factors: 1. The assessment revenue derived from real property in each Assessment District is extended only on specifically identified improvements and/or maintenance and servicing of those improvements in that Assessment District and other improvements in the Assessment Districts that confer special benefits to property in that Assessment Districts. 2. The use of Assessment Districts ensures that the improvements constructed and maintained with assessment proceeds are located in close proximity to the real property subject to the assessment, and that such improvements provide a direct advantage to the property in the Assessment District. 3. Due to their proximity to the assessed parcels, the improvements and maintenance thereof financed with assessment revenues in each Assessment District benefit the properties in that Assessment District in a manner different in kind from the benefit that other parcels of real property in the City derive from such improvements, and the benefits conferred on such property in each Assessment District are more extensive and direct than a general increase in property values. 4. The assessments paid in each Assessment District are proportional to the special benefit that each parcel within that Assessment District receives from such improvements and the maintenance thereof because: a. The Engineer s Report specifically identifies the permanent public improvements that the assessments will finance; b. The costs of such improvements are estimated and calculated; and c. Such improvement and maintenance costs in each Assessment District are allocated to each property within each Assessment District based upon the estimated special benefits received from the improvements.

6 PAGE 5 PLANS AND SPECIFICATIONS The Assessment Districts provide maintenance of landscaping and lighting within the public right-of-way, dedicated landscape easements, parks, detention basins, and street lighting (the Improvements ) in the various Assessment Districts throughout the City. Each Assessment District has differing costs and provides direct and special benefits to the parcels within these Assessment Districts. All properties will be assessed only for the maintenance of improvements within their respective Assessment District. Improvements within the Assessment Districts include: turf, ground cover, shrubs, and trees, irrigation systems, drainage systems, lighting, fencing, parks, entry monuments and all necessary appurtenances. Services provided include all necessary service, operations and maintenance of the improvements. Installation, maintenance and servicing of public facilities, including but not limited to, street lights, public lighting facilities, landscaping, sprinkler systems, statuary, fountains, other ornamental structures and facilities, landscape corridors, ground cover, shrubs and trees, street frontages, drainage systems, fencing, entry monuments, graffiti removal and repainting, and labor, materials, supplies, utilities and equipment, as applicable, for property owned and maintained by the City of Vacaville. Any plans and specifications for these improvements will be filed with the Public Works Director of the City of Vacaville and are incorporated herein by reference. Installation means the construction of lighting and landscaping improvements, including, but not limited to: land preparation, (such as grading, leveling, cutting and filling), sod, landscaping, irrigation systems, sidewalks and drainage and lights. Maintenance means the furnishing of services and materials for the ordinary and usual maintenance, operation and servicing of any improvement, including repair, removal or replacement of all or any part of any improvement; providing for the life, growth, health, and beauty of landscaping, including cultivation, irrigation, trimming, spraying, fertilizing, or treating for disease or injury; the removal of trimmings, rubbish, debris, and other solid waste, and the cleaning, sandblasting, and painting of walls and other improvements to remove or cover graffiti. Servicing means the furnishing of electric current or energy for the operation or lighting of any improvements, and water for irrigation of any landscaping or the maintenance of any other improvements.

7 PAGE 6 CERTIFICATES 1. The undersigned respectfully submits the enclosed Engineer's Report and does hereby certify that this Engineer's Report, and the Assessment and Assessment Diagram herein, have been computed by me in accordance with the Landscaping and Lighting Act of 1972 and Article XIIID of the California Constitution. Engineer of Work, License No. C I, the City Clerk, City of Vacaville, California, hereby certify that the enclosed Engineer's Report was filed with me on, City Clerk 3. I, the City Clerk, City of Vacaville, California, hereby certify that the Assessment in this Engineer's Report was approved and confirmed by said City Council on, 2009, by Resolution No. City Clerk 4. I, the County Auditor, County of Solano, California, hereby certify that a Copy of Assessment and Resolution Ordering Levy of Assessments for Fiscal Year were filed in the office of the County Auditor of the County of Solano, California, on, County Auditor

8 PAGE 7 DESCRIPTION OF THE DISTRICTS DISTRICT BOUNDARIES The locations of the improvements and comparative Fiscal Year and levies in each District are listed in Table 1 beginning on page 8. Portions of six Districts (marked with asterisks) were approved by a mailed ballot proceeding pursuant to Proposition 218 in 1997, and any Districts with District Numbers higher than 69 (with the exception of District No. 86) were approved by mailed ballot proceeding. Two open space accounts have been dropped. The boundaries for each District include, but are not limited to, the subdivisions and/or areas as described by the following Zones. The Districts are also designated by a unique account number as listed below and shown in the following Tables. *Zone #1 Alamo Creek - (including Spring Lane) is generally located south of Vaca Valley Road, north of Highway 80, west of Pleasants Valley Road, east of North Orchard Avenue, and Nob Hill Estates. District No. #6, 44, 111, 113 Zone #2 Andrews - consists of the Silvey Acres, Eldridge Place subdivisions, Vineyard Hill Estates, Villages on Vine Units 1, 2 and 3, Vine Meadows subdivision, and Ivywood subdivision. District No. #12, 107, 108, 135, 136, 139 Zone #3 Boulder Valley - consists of Boulder Valley 1 through 4, Sunrise Woodcrest 1 and 2, Glen Eagle 1 through 4, Glen Eagle Estates, Bentley Square, and Old Rocky Estates. District No. #14, 39 *Zone #4 Cambridge - consists of Dream Street 11-1, 2, and 3; River Run Apartments; Village East 1 through 6; Village East Patio-Plexes; Heritage Place; and Farmington 1, 2, and 3. District No. #9, 57 Zone #5 Community Center - consists of Alamo Oaks, Hidden Oaks, Majestic Oaks and Portifino. District No. #30, 85, 86, 104, 105, 106, 112, 115 *Zone #6 Country Village - consists of Country Village 1 through 5; Jepson Estates 1, 2, and 3; Gonsalves Lockie 1; and Deerfield 2. District No. #53 Zone #7 Fairmont Beelard - consists of The Sycamores 1, 2, and 5; The Sycamores Condominiums 1 and 2; Creekside 10; Sunflower; Alamo Creek 3; Village Hills 1 and 2; Amber Ridge. District No. #7, 50, 114 Zone #8 Gentry Meadowlands - consists of Gentry Meadowlands 1 through 7, Woodridge Estates, Normandy Meadows, Marlowe Place, and Spring Garden. District No. #15, 22, 78

9 PAGE 8 Zone #9 Hemlock - (including Burton Estates) is generally located south of Fruitvale Avenue, north of West Monte Vista, east of the Alamo Creek, and west of Dobbins Street. District No. #45 Zone #10 Nelson - consists of Oakview 1, 2, 3, and 4; Walnut Glen Condominiums; Creekside Apartments; Twin Oaks Apartments; and Black Oak 1 and 2. District No. #4, 69 Zone #11 North Orchard - consists of Orchard Park, North Vine Street Estates, Granada Lane Estates, the Meadowood Subdivision, and Stratton Estates. District No. #11, 80, 117, 118, 138 Zone #12 Padan - consists of Sandpiper Village, the Anders subdivision, and Montgomery Estates 1, 5-B. District No. #8 *Zone #13 Patwin - consists of Arbor Oaks 1 and 2 and Lewis Homes 1, 2, and 3. District No. #1 Zone #14 Prairie Rose - consists of Prairie Rose, Meadowhawk 1 through 4, Foxboro Meadows 1 and 2, Lexington Estates, Foxwood 5, Westgate, and Sterling Chateau #3. District No. #16, 17, 35, 49, 141 Zone #15 Regency - consists of Ulatis Creek Estates 1 and 2, and Regency Park 1 through 8. District No. #19, 24, 33 Zone #16 Ridgeview - consists of Ridgeview 1 through 10, Spinnaker Hills, Sunridge 1 and 2, Sun Gate, the Laurelwoods, Villagio subdivision, and the Cheyenne subdivision. District No. #13, 32, 87, 88, 89, 109, 110, 131, 132, 133, 134, 151 *Zone #17 Southwood - consists of Southwood 1 and 2, Southwood Estates 1, Southwood Meadows 1 and 2, Southwood Gardens, Glenwood Estates, Glenwood Crest, Rose Garden Apartments, Round Oak Village Apartments, Quail Meadows, Mariposa, Vaca Alamo, and the Oaks Senior Apartments. District No. #31, 54 Zone #18 Stonegate - includes Stonegate Estates 1 through 4, Hidden Meadows, California Springs, Chestnut Grove, and Cooper Station. District No. #18, 24, 34, 77 Zone #19 Trower - includes Bennett Hill Villas Condominiums and Alta Mira. District No. #10 Zone #20 Valley Oak - includes Summerfield 1, 2, and 3; Spring Glen; Summerfield Apartments; Peach Tree Condominiums 1, 2, and 3; Quail Run Apartments; Woodstock Green 2, 3, and 4; the Spanos, Saratoga Senior Apartments,

10 PAGE 9 Commons Apartments, Crestgate Cove, and Ventana subdivision. District No. #21, 76, 137 *Zone #21 Willows Grammercy -includes Grammercy Park 1 through 5. District No. #5 Zone #22 Commercial -includes Allison Ulatis, Interchange Business Park, Orange Drive, Royal Cathay, Vacaville Auto Mall, Vaca Valley Business Park 1, and Vaca Valley Industrial Park, the Vacaville Business Park, and Costco. District No. #2, 3, 23, 25, 26, 27, 28, 29, 51, 55, 56, 61, 62, 63, 64, 65, 70, 71, 72, 73, 74, 75, 81, 82, 93, 94, 95, 96, 98 Zone #23 Downtown - includes parcels with front footage along East Main Street from McClellan Street to Cernon Street. District No. #38 Zone #24 Cannon Station - includes Foxwood 1, 2A, 2B 3, 4, 6A, 6B, 13, 14, and Westgate 9A, 9B, 10A, 10B, 11A, 11B, 12A, 12B, the Southtown subdivision and Sterling Chateau #2. District No. #67, 68, 126, 127, 128, 129, 130 Zone #25 Leisure Town - includes Hampton Park subdivision, and the Maplewood Subdivision. District No. #97, 116, 119, 140 Zone #26 Countrywood includes Countrywood subdivision, and Alamo Place subdivision. District No. #83, 84, 102, 103 Zone #27 North Village includes North Village Unit 1, Unit 2, Unit 3, Unit 4, AP1 and AP2 and the North Pointe Apartments. District No. #90, 91, 92, 99, 100, 101

11 PAGE 10 LEVY SUMMARY BY ASSESSMENT DISTRICT District Account District Name Total Levy per Unit Total Levy per Unit No. No. Assessment Levy* Assessment Levy* 01 1 Patwin NP $27, $57.76 $27, $ Vaca Valley Ind. SBL $27, $ $27, $ Vaca Valley Bus. Pk. SBL $5, $ $28, $ Nelson NP $42, $58.06 $42, $ Willows NP $29, $66.92 $29, $ Alamo Creek NP $54, $54.26 $54, $ Fairmont Beelard NP $30, $38.38 $30, $ Padan NP $11, $57.60 $11, $ Cambridge NP $44, $35.00 $44, $ Trower NP $3, $67.16 $3, $ North Orchard NP $15, $ $15, $ Andrews NP $13, $73.58 $13, $ Ridgeview SBL $81, $61.60 $81, $ Browns Valley SBL $110, $91.92 $110, $ Gentry Meadowlands SBL $38, $30.80 $38, $ Country Village SBL $12, $27.34 $25, $ Prairie Rose SBL $31, $43.68 $31, $ Stonegate SBL $76, $ $84, $ Regency SBL $55, $73.36 $55, $ Hawkins NP $54, $34.68 $54, $ Gentry Meadowlands NP $90, $54.44 $90, $ Orange Drive SBL $75, $ $75, $ Regency-Stonegate DB $9, $8.36 $10, $ Vaca Valley Bus. Pk. DR $1, $26.20 $1, $ Vaca Valley Ind. DR $9, $40.50 $9, $ Auto Mall SBL $9, $ $9, $ Interchange SBL $12, $ $12, $ Royal Cathy SBL $9, $ $9, $ Community Center SBL $21, $ $21, $ Southwood NP $39, $52.28 $39, $ Ridgeview NP $90, $56.96 $90, $ Regency NP $51, $68.22 $51, $ Stonegate NP $74, $97.00 $74, $ Prairie Rose DB $23, $20.38 $23, $ Downtown SBL $74, $19.82 $74, $ Browns Valley NP $52, $43.20 $52, $ Spring Lane SBL $2, $ $2, $ Burton Estates SBL $3, $ $3, $ Arlington Park CP $100, $86.14 $100, $ Fairmont Beelard SBL $7, $51.60 $7, $ Vacaville Bus. Prk. SBL $20, $66.30 $20, $ Pheasant Country NP $49, $51.12 $49, $ Southwood SBL $2, $63.08 $2, $ Vacaville Bus. Prk.DR $26, $88.30 $26, $ Interchange DR $4, $36.54 $4, $ Cambridge SBL $10, $46.82 $10, $ Allison Ulatis SBL $62, $ $63, $ Auto Mall LT $1, $98.66 $1, $ Interchange LT $4, $39.86 $4, $ Vacaville Bus. Prk. LT $7, $26.30 $7, $ Royal Cathay LT $1, $39.42 $1, $ Cannon Station SBL $40, $41.14 $40, $ Cannon Station NP $92, $95.36 $96, $ Nelson SBL $3, $84.00 $3, $ Basic Property SBL $6, $ $6, $ Allison Ulatis LT $17, $80.42 $17, $ Vaca Valley Bus. Park SBL $0.00 $0.00 $0.00 $ Vaca Valley Bus. Park DB $39, $ $39, $ Vaca Valley Bus. Park LT $3, $9.30 $3, $ Petco/I80 SBL $1, $ $1, $ Crestgate Cove SBL $19, $ $19, $ Cooper Station Buffer SBL $18, $94.56 $18, $94.56

12 PAGE District Account District Name Total Levy per Unit Total Levy per Unit No. No. Assessment Levy* Assessment Levy* Normandy Meadows NP $9, $90.88 $9, $ Granada Lane SBL $2, $ $2, $ Orange Drive MN $2, $0.92 $2, $ Orange Drive LT $4, $1.98 $4, $ Countrywood SBL $22, $72.00 $22, $ SW Leisure Town NP $0.00 $0.00 $0.00 $ Skyview SBL $16, $ $16, $ Community Center NP $18, $59.82 $18, $ Laurel Woods SBL $14, $69.50 $14, $ Laurel Woods NP $0.00 $0.00 $0.00 $ Laurel Woods DB $6, $29.02 $6, $ North Village SBL $35, $78.00 $35, $ North Village NP $0.00 $0.00 $0.00 $ North Village OS $0.00 $0.00 $0.00 $ Vaca Valley Bus PK II-B SBL $0.00 $0.00 $0.00 $ Vaca Valley Bus PK II-B LT $6, $34.60 $6, $ Middle Horse Creek DR $7, $40.88 $7, $ Costco LT $3, $ $3, $ Hampton Park LT $1, $14.42 $1, $ Costco SBL $7, $ $7, $ Quinn Rd LT $1, $4.52 $1, $ North Village DB $10, $22.28 $10, $ North Village LT $13, $30.00 $13, $ Alamo Place LT $4, $18.80 $4, $ Alamo Place DR $9, $30.00 $9, $ Majestic Oak SBL $7, $ $7, $ Majestic Oak LT $1, $43.68 $1, $ Majestic Oak DR $8, $ $8, $ Villages on Vine SBL $13, $ $13, $ Villages on Vine LT $4, $52.00 $4, $ Villagio LT $ $15.90 $ $ Nob Hill LT $76.00 $20.00 $76.00 $ Villagio SBL $14, $ $14, $ Portifino SBL $0.00 $0.00 $0.00 $ Amber Ridge SBL $6, $ $8, $ Portifino LT $3, $20.94 $3, $ Maplewood SBL $14, $ $14, $ Maplewood LT $3, $43.68 $3, $ Maplewood DR $4, $57.00 $4, $ Meadowood SBL $0.00 $0.00 $0.00 $ Meadowood LT $4, $73.52 $4, $ Southtown SBL $0.00 $0.00 $0.00 $ Southtown LT $11, $31.00 $11, $ Southtown NP $0.00 $0.00 $0.00 $ Cheyenne SBL $0.00 $0.00 $0.00 $ Cheyenne LT $10, $46.34 $10, $ Ventana SBL $6, $ $6, $ Southtown DB $8, $8.00 $8, $ Cheyenne OS $0.00 $0.00 $0.00 $ Cheyenne DB $6, $30.00 $6, $ Vine Meadows LT $0.00 $0.00 $0.00 $ Vine Meadows DR $0.00 $0.00 $0.00 $ Sterling Chateau #2 LT $ $24.16 $ $ Sterling Chateau #3 LT $ $31.94 $ $ Stratton Estates OS $2, $ $0.00 $ Ivywood OS $0.00 $0.00 $0.00 $ Nob Hill OS $ $ $ $ Nut Tree MN $53, $ $8, $ Nut Tree LT $8, $ $60, $ Aldridge Rd SBL $0.00 $0.00 DISTRICT TOTAL $2,353, $2,411, * Total amount to be levied to property, net of any temporary credits for reserve fund contributions. Amount may vary from budget worksheet, due to rounding. ** Districts with no entry for last fiscal year are new in this fiscal year.

13 PAGE 12 CHANGES TO THE ASSESSMENT DISTRICTS Changes within the Districts that affect the levy of assessments are outlined below. ANNEXATIONS By unanimous vote of the property owner(s), the Sterling Chateau #5 subdivision was annexed into the Southtown Setback Landscaping District No. 127, Southtown Area Detention Basin District No. 128, Southtown Lighting District No. 129 and Southtown Neighborhood Park District No These annexations are all effective fiscal year NEW DISTRICTS The Alza Road Setback Landscaping District No. 151 was formed by unanimous vote of the property owner. The Nut Tree Lighting District No. 142 and the Nut Tree Median Landscaping District No. 143 were formed by 94.58% approval of the property owners. The maximum rate of assessment and other terms for new assessments are contained in the separate Engineer s Report for these Districts. MAXIMUM ASSESSMENT RATES All Assessment Districts included a budget cost and assessment rate inflation provision. The authorized maximum assessment rates for the Assessment Districts are subject to an annual adjustment tied to the Consumer Price Index-U for the San Francisco Bay Area as of December of each succeeding year (the CPI ), with a maximum annual adjustment not to exceed 3%. Any change in the CPI in excess of 3% shall be cumulatively reserved as the Unused CPI and shall be used to increase the maximum authorized assessment rate in years in which the CPI is less than 3%. The maximum authorized assessment rate is equal to the maximum assessment rate in the first fiscal year the assessment was levied adjusted annually by the minimum of 1) 3% or 2) the change in the CPI plus any Unused CPI as described above. The change in the CPI from December 2007 to December 2008 was 0.018% and the Unused CPI carried forward from the previous fiscal year is 1.286%. Therefore, the maximum authorized assessment rates for the Assessment Districts for fiscal year is increased by 1.3%. The budgets and assessments for fiscal year include CPI adjustments that in each case result in a proposed assessment that is equal to or less than the maximum authorized assessment for fiscal year For District's with

14 PAGE 13 significant reserve fund balances or reduced budget cost, the fiscal year assessment may be levied below the maximum authorized assessment rate. The maximum authorized assessment rates and proposed fiscal year assessment rates are listed in the table on the following pages.

15 PAGE 14 FY PROPOSED AND MAXIMUM ASSESSMENT RATES District Account District Name Proposed Maximum No. No. Levy per Unit Levy per Unit 1 1 Patwin NP $57.76 $ Vaca Valley Ind. SBL $ $ Vaca Valley Bus. Pk. SBL $ $ Nelson NP $58.06 $ Willows NP $66.92 $ Alamo Creek NP $54.26 $ Fairmont Beelard NP $38.38 $ Padan NP $57.60 $ Cambridge NP $35.00 $ Trower NP $67.16 $ North Orchard NP $ $ Andrews NP $73.58 $ Ridgeview SBL $61.60 $ Browns Valley SBL $91.92 $ Gentry Meadowlands SBL $30.80 $ Country Village SBL $27.34 $ Prairie Rose SBL $43.68 $ Stonegate SBL $ $ Regency SBL $73.36 $ Hawkins NP $34.68 $ Gentry Meadowlands NP $54.44 $ Orange Drive SBL $ $ Regency-Stonegate DB $8.36 $ Vaca Valley Bus. Pk. DR $26.20 $ Vaca Valley Ind. DR $40.50 $ Auto Mall SBL $ $ Interchange SBL $ $ Royal Cathy SBL $ $ Community Center SBL $ $ Southwood NP $52.28 $ Ridgeview NP $56.96 $ Regency NP $68.22 $ Stonegate NP $97.00 $ Prairie Rose DB $20.38 $ Downtown SBL $19.82 $ Browns Valley NP $43.20 $ Spring Lane SBL $ $ Burton Estates SBL $ $ Arlington Park CP $86.14 $ Fairmont Beelard SBL $51.60 $ Vacaville Bus. Prk. SBL $66.30 $ Pheasant Country NP $51.12 $ Southwood SBL $63.08 $ Vacaville Bus. Prk.DR $88.30 $ Interchange DR $36.54 $ Cambridge SBL $46.82 $ Allison Ulatis SBL $ $ Auto Mall LT $98.66 $ Interchange LT $39.86 $ Vacaville Bus. Prk. LT $26.30 $ Royal Cathay LT $39.42 $ Cannon Station SBL $41.14 $ Cannon Station NP $95.36 $ Nelson SBL $84.00 $ Basic Property SBL $ $ Allison Ulatis LT $80.42 $ Vaca Valley Bus. Park SBL $0.00 $ Vaca Valley Bus. Park DB $ $ Vaca Valley Bus. Park LT $9.30 $ Petco/I80 SBL $ $1, Crestgate Cove SBL $ $ Cooper Station Buffer SBL $94.56 $230.98

16 PAGE 15 District Account District Name Proposed Maximum No. No. Levy per Unit Levy per Unit Normandy Meadows NP $90.88 $ Granada Lane SBL $ $ Orange Drive MN $0.92 $ Orange Drive LT $1.98 $ Countrywood SBL $72.00 $ SW Leisure Town NP $0.00 $ Skyview SBL $ $ Community Center NP $59.82 $ Laurel Woods SBL $69.50 $ Laurel Woods NP $0.00 $ Laurel Woods DB $29.02 $ North Village SBL $78.00 $ North Village NP $0.00 $ North Village OS $0.00 $ Vaca Valley Bus PK II-B SBL $0.00 $ Vaca Valley Bus PK II-B LT $34.60 $ Middle Horse Creek DR $40.88 $ Costco LT $ $ Hampton Park LT $14.42 $ Costco SBL $ $1, Quinn Rd LT $4.52 $ North Village DB $22.28 $ North Village LT $30.00 $ Alamo Place LT $18.80 $ Alamo Place DR $30.00 $ Majestic Oak SBL $ $ Majestic Oak LT $43.68 $ Majestic Oak DR $ $ Villages on Vine SBL $ $ Villages on Vine LT $52.00 $ Villagio LT $15.90 $ Nob Hill LT $20.00 $ Villagio SBL $ $ Portifino SBL $0.00 $ Amber Ridge SBL $ $ Portifino LT $20.94 $ Maplewood SBL $ $ Maplewood LT $43.68 $ Maplewood DR $57.00 $ Meadowood SBL $0.00 $ Meadowood LT $73.52 $ Southtown SBL $0.00 $ Southtown LT $31.00 $ Southtown NP $0.00 $ Cheyenne SBL $0.00 $ Cheyenne LT $46.34 $ Ventana SBL $ $ Southtown DB $8.00 $ Cheyenne OS $0.00 $ Cheyenne DB $30.00 $ Vine Meadows LT $0.00 $ Vine Meadows DR $0.00 $ Sterling Chateau #2 LT $24.16 $ Sterling Chateau #3 LT $31.94 $ Stratton Estates OS $ $ Ivywood OS $0.00 $ Nob Hill OS $ $ Nut Tree MN $ $ Nut Tree LT $ $ Aldridge Rd SBL $0.00 $14.18

17 FISCAL YEAR BUDGETS PAGE 16 Assessment District Number BUDGET FUND # Assessor Fund Number Vaca Valley Vaca Valley Fairmont District Description Patwin Ind. Bus. Pk. Nelson Willows Alamo Creek Beelard Padan Cambridge Trower North Orchard Andrews NP SBL SBL NP NP NP NP NP NP NP NP NP DIRECT COSTS Salaries & Benefits $32,809 $0 $0 $32,195 $28,649 $49,563 $26,712 $39,842 $30,443 $26,922 $41,216 $55,451 Post Retirement Benefits $1,470 $0 $0 $1,442 $1,283 $2,220 $1,197 $1,785 $1,364 $1,206 $1,846 $2,484 Part Time Costs $4,290 $0 $0 $499 $1,075 $5,418 $2,486 $3,158 $1,862 $3,821 $4,009 $5,765 Equipment Replacement $2,625 $0 $0 $2,576 $2,292 $3,966 $2,137 $3,188 $2,436 $2,154 $3,298 $4,437 Services & Supplies $2,546 $37,379 $19,699 $6,977 $2,360 $28,635 $8,714 $9,789 $10,150 $3,861 $8,478 $21,300 Capital Improvement Projects $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Subtotal $43,740 $37,379 $19,699 $43,689 $35,659 $89,803 $41,245 $57,762 $46,255 $37,964 $58,847 $89,437 ADMINISTRATION COSTS Equipment Insurance $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Liability Insurance $377 $0 $0 $370 $329 $569 $307 $458 $350 $309 $473 $637 County Collection Charges $280 $272 $50 $422 $296 $543 $300 $116 $447 $38 $151 $139 Financial Management Fees $1,606 $1,564 $290 $2,425 $1,703 $3,118 $1,726 $668 $2,566 $220 $867 $799 Subtotal $2,263 $1,836 $340 $3,217 $2,328 $4,230 $2,333 $1,242 $3,363 $567 $1,491 $1,575 LEVY BREAKDOWN Total Direct and Admin. Costs $46,003 $39,215 $20,039 $46,906 $37,987 $94,033 $43,578 $59,004 $49,618 $38,531 $60,338 $91,012 Contribution to/(from) Reserve Fund ($9,309) ($12,000) $0 ($3,078) ($4,860) ($4,804) ($8,600) $0 ($7,000) $0 ($14,386) $0 Contribution to/(from) Cap. Improv. Fund $15,942 $0 ($15,000) $3,078 $4,860 $8,304 $8,600 $21,600 $7,000 $6,652 $14,386 $0 General Fund Subsidy Amount (Subtract) ($24,680) $0 $0 ($4,691) ($8,348) ($43,262) ($13,535) ($68,974) ($4,962) ($41,348) ($45,249) ($77,106) Balance to Levy $27,956 $27,215 $5,039 $42,215 $29,639 $54,271 $30,044 $11,629 $44,657 $3,835 $15,089 $13,907 DISTRICT STATISTICS Total Parcels , , Total Equivalent Dwelling Units (EDU) N/A N/A , , Total Acreage N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A Total Front Footage N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A Levy per EDU $57.76 $58.06 $66.92 $54.26 $38.38 $57.60 $35.00 $67.16 $ $73.58 Levy per Acre $ $ Net Levy per Unit $57.76 $ $ $58.06 $66.92 $54.26 $38.38 $57.60 $35.00 $67.16 $ $73.58 Total Assessment Levy $27, $27, $5, $42, $29, $54, $30, $11, $44, $3, $15, $13, HISTORICAL INFORMATION Net Levy per Unit/Acre $57.76 $ $ $58.07 $66.92 $54.27 $38.39 $57.60 $35.00 $67.16 $ $ Net Levy per Unit/Acre $56.08 $ $ $56.38 $64.97 $52.69 $37.27 $55.92 $33.98 $65.20 $99.32 $ Net Levy per Unit/Acre $54.44 $ $ $54.74 $63.08 $51.16 $36.18 $54.29 $32.99 $63.30 $96.42 $ Net Levy per Unit/Acre $53.40 $ $ $53.68 $61.86 $50.18 $35.48 $53.24 $32.36 $62.08 $94.58 $ Net Levy per Unit/Acre $52.28 $ $ $52.56 $60.56 $49.12 $34.74 $52.12 $25.00 $60.78 $92.58 $ Net Levy per Unit/Acre $50.76 $ $ $51.02 $58.80 $47.68 $33.72 $50.60 $30.76 $59.00 $89.88 $ Net Levy per Unit/Acre $49.28 $ $ $49.54 $57.10 $46.30 $32.74 $49.14 $29.86 $57.28 $87.26 $ Net Levy per Unit/Acre $47.84 $ $ $48.10 $55.44 $44.94 $31.80 $47.70 $28.98 $55.24 $79.12 $ Net Levy per Unit/Acre $46.44 $ $ $44.24 $53.82 $43.64 $31.24 $45.08 $28.14 $50.36 $74.12 $ Net Levy per Unit/Acre $45.10 $ $ $39.26 $52.26 $42.36 $26.26 $40.10 $27.32 $45.38 $69.14 $ Net Levy per Unit/Acre $43.80 $ $ $32.64 $50.74 $41.14 $25.50 $38.94 $26.52 $44.06 $67.14 $ Net Levy per Unit/Acre $42.52 $ $ $32.64 $49.26 $39.94 $25.50 $38.94 $25.76 $44.06 $67.14 $ Net Levy per Unit/Acre $45.00 $ $ $38.12 $54.74 $45.46 $25.50 $38.94 $27.58 $44.06 $67.14 $ Net Levy per Unit/Acre $45.00 $ $ $38.12 $54.74 $45.46 $25.50 $38.94 $27.58 $44.06 $67.14 $48.30

18 Assessment District Number BUDGET FUND # Assessor Fund Number PAGE 17 Gentry (Cooper Park) Gentry District Description Ridgeview Ridgeview Browns Valley Browns Valley Meadowlands Country Village Prairie Rose Stonegate Regency Regency Hawkins Meadowlands SBL NP SBL NP SBL SBL SBL SBL SBL NP NP NP DIRECT COSTS Salaries & Benefits $49,753 $45,301 $63,322 $24,809 $23,595 $14,658 $14,934 $43,984 $37,383 $44,420 $34,096 $56,835 Post Retirement Benefits $2,229 $2,029 $2,837 $1,111 $1,057 $657 $669 $1,970 $1,675 $1,990 $1,528 $2,546 Part Time Costs $10,000 $4,358 $8,000 $2,161 $1,574 $661 $857 $2,200 $4,923 $2,428 $2,000 $6,420 Equipment Replacement $3,981 $3,625 $5,067 $1,985 $1,888 $1,173 $1,195 $3,519 $2,991 $3,554 $2,728 $4,547 Services & Supplies $9,235 $42,770 $23,339 $35,818 $7,547 $4,474 $11,298 $19,563 $4,250 $6,574 $15,722 $23,599 Capital Improvement Projects $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Subtotal $75,198 $98,083 $102,565 $65,884 $35,661 $21,623 $28,953 $71,236 $51,222 $58,966 $56,074 $93,947 ADMINISTRATION COSTS Equipment Insurance $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Liability Insurance $571 $520 $727 $285 $271 $168 $172 $505 $429 $510 $392 $653 County Collection Charges $813 $909 $1,108 $521 $385 $124 $312 $769 $554 $515 $541 $906 Financial Management Fees $4,668 $5,223 $6,364 $2,991 $2,214 $712 $1,794 $4,420 $3,182 $2,959 $3,109 $5,208 Subtotal $6,052 $6,652 $8,199 $3,797 $2,870 $1,004 $2,278 $5,694 $4,165 $3,984 $4,042 $6,767 LEVY BREAKDOWN Total Direct and Admin. Costs $81,250 $104,735 $110,764 $69,681 $38,531 $22,627 $31,231 $76,930 $55,387 $62,950 $60,116 $100,714 Contribution to/(from) Reserve Fund $0 ($40,000) $0 ($6,840) ($6,000) ($15,242) ($1,000) ($2,000) ($3,000) ($13,000) ($40,000) ($30,000) Contribution to/(from) Cap. Improv. Fund $0 $40,000 $0 $6,840 $6,000 $5,000 $1,000 $2,000 $3,000 $13,000 $40,000 $30,000 General Fund Subsidy Amount (Subtract) $0 ($13,827) $0 ($17,625) $0 $0 $0 $0 $0 ($11,445) ($6,012) ($10,071) Balance to Levy $81,250 $90,908 $110,764 $52,056 $38,531 $12,385 $31,231 $76,930 $55,387 $51,506 $54,104 $90,643 DISTRICT STATISTICS Total Parcels 1,321 1,626 1,227 1,227 1, ,576 Total Equivalent Dwelling Units (EDU) 1, , , , , , , Total Acreage N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A Total Front Footage N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A Levy per EDU $61.60 $56.96 $91.92 $43.20 $30.80 $27.34 $43.68 $ $73.36 $68.22 $34.68 $54.44 Levy per Acre Net Levy per Unit $61.60 $56.96 $91.92 $43.20 $30.80 $27.34 $43.68 $ $73.36 $68.22 $34.68 $54.44 Total Assessment Levy $81, $90, $110, $52, $38, $12, $31, $76, $55, $51, $54, $90, HISTORICAL INFORMATION Net Levy per Unit/Acre $61.61 $56.97 $91.93 $43.21 $30.81 $57.34 $43.68 $ $73.37 $68.23 $34.69 $ Net Levy per Unit/Acre $59.82 $55.31 $89.25 $41.95 $29.91 $55.67 $42.41 $ $71.23 $66.24 $41.10 $ Net Levy per Unit/Acre $58.08 $53.70 $86.64 $40.72 $29.04 $54.04 $41.16 $ $69.16 $64.30 $36.78 $ Net Levy per Unit/Acre $56.96 $52.66 $84.98 $39.94 $28.48 $53.00 $40.38 $ $67.82 $63.08 $49.50 $ Net Levy per Unit/Acre $55.76 $51.56 $80.00 $39.10 $27.88 $51.88 $39.52 $95.00 $66.40 $61.74 $49.50 $ Net Levy per Unit/Acre $54.14 $50.06 $55.00 $37.96 $27.06 $50.38 $38.38 $90.00 $64.46 $59.94 $54.64 $ Net Levy per Unit/Acre $52.56 $48.60 $50.00 $36.86 $26.28 $48.90 $37.26 $85.00 $62.58 $58.20 $47.00 $ Net Levy per Unit/Acre $51.04 $47.18 $50.00 $35.78 $25.50 $36.34 $36.16 $80.00 $60.76 $56.50 $42.00 $ Net Levy per Unit/Acre $46.90 $45.80 $69.44 $34.74 $24.62 $31.34 $32.66 $50.00 $59.00 $54.84 $37.00 $ Net Levy per Unit/Acre $45.52 $42.08 $67.42 $31.92 $20.82 $26.36 $20.78 $49.50 $54.20 $50.38 $15.24 $ Net Levy per Unit/Acre $44.20 $40.86 $65.46 $17.58 $20.22 $25.66 $28.68 $83.98 $52.62 $48.92 $19.80 $ Net Levy per Unit/Acre $44.20 $40.86 $57.20 $30.58 $14.44 $0.00 $9.58 $83.98 $52.62 $48.92 $39.60 $ Net Levy per Unit/Acre $44.20 $40.86 $57.20 $31.00 $14.44 $0.00 $9.58 $83.98 $52.62 $48.92 $40.82 $ Net Levy per Unit/Acre $85.06 ** $ ** $14.44 $0.00 $9.58 $83.98 $ ** $40.82 $35.26

19 PAGE 18 Assessment District Number BUDGET FUND # Assessor Fund Number Regency- Vaca Valley Vaca Valley Community Community Country Village District Description Orange Drive Stonegate Bus. Pk. Ind. Auto Mall Interchange Royal Cathy Center Center Southwood Stonegate Prairie Rose SBL DB DR DR SBL SBL SBL SBL NP NP NP DB DIRECT COSTS Salaries & Benefits $0 $5,481 $0 $0 $0 $0 $0 $0 $22,077 $32,563 $49,314 $15,222 Post Retirement Benefits $0 $246 $0 $0 $0 $0 $0 $0 $989 $1,459 $2,209 $682 Part Time Costs $0 $0 $0 $0 $0 $0 $0 $0 $1,100 $3,526 $2,466 $122 Equipment Replacement $0 $439 $0 $0 $0 $0 $0 $0 $1,766 $2,605 $3,946 $1,162 Services & Supplies $70,894 $2,856 $1,231 $11,861 $8,439 $11,308 $8,442 $20,270 $1,352 $565 $19,379 $4,835 Capital Improvement Projects $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Subtotal $70,894 $9,022 $1,231 $11,861 $8,439 $11,308 $8,442 $20,270 $27,284 $40,718 $77,314 $22,023 ADMINISTRATION COSTS Equipment Insurance $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Liability Insurance $0 $63 $0 $0 $0 $0 $0 $0 $254 $374 $566 $175 County Collection Charges $459 $97 $13 $95 $90 $121 $91 $217 $186 $394 $746 $238 Financial Management Fees $4,349 $560 $76 $546 $520 $697 $520 $1,249 $1,069 $2,262 $4,287 $1,368 Subtotal $4,808 $720 $89 $641 $610 $818 $611 $1,466 $1,509 $3,030 $5,599 $1,781 LEVY BREAKDOWN Total Direct and Admin. Costs $75,702 $9,742 $1,320 $12,502 $9,049 $12,126 $9,053 $21,736 $28,793 $43,748 $82,913 $23,804 Contribution to/(from) Reserve Fund $0 ($10,000) $0 $0 ($12,000) ($12,000) ($2,000) ($8,000) ($7,700) ($7,000) ($40,000) ($20,000) Contribution to/(from) Cap. Improv. Fund $0 $10,000 $0 ($3,000) $12,000 $12,000 $2,000 $8,000 $7,700 $7,000 $40,000 $20,000 General Fund Subsidy Amount (Subtract) $0 $0 $0 $0 $0 $0 $0 $0 ($10,189) ($4,375) ($8,291) $0 Balance to Levy $75,702 $9,742 $1,320 $9,502 $9,049 $12,126 $9,053 $21,736 $18,604 $39,373 $74,622 $23,804 DISTRICT STATISTICS Total Parcels 256 1, ,188 Total Equivalent Dwelling Units (EDU) , N/A N/A N/A N/A N/A , Total Acreage N/A N/A N/A N/A N/A N/A Total Front Footage N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A Levy per EDU $ $8.36 $ $59.82 $52.28 $97.00 $20.38 Levy per Acre $ $26.20 $40.50 $ $ $ Net Levy per Unit $ $8.36 $26.20 $40.50 $ $ $ $ $59.82 $52.28 $97.00 $20.38 Total Assessment Levy $75, $9, $1, $9, $9, $12, $9, $21, $18, $39, $74, $23, HISTORICAL INFORMATION Net Levy per Unit/Acre / $9.36 $26.21 $40.51 $ $ $ $ $59.83 $52.29 $97.00 $ Net Levy per Unit/Acre / $12.00 $25.45 $39.33 $ $71.74 $ $ $58.09 $50.77 $92.00 $ Net Levy per Unit/Acre / $0.00 $24.70 $0.00 $ $ $ $0.00 $56.40 $49.28 $70.33 $ Net Levy per Unit/Acre / $0.00 $24.24 $22.57 $ $ $ $0.00 $55.32 $48.34 $98.52 $ Net Levy per Unit/Acre / $0.00 $23.72 $0.00 $0.00 $ $ $0.00 $54.16 $47.32 $ $ Net Levy per Unit/Acre / $11.38 $23.04 $35.58 $0.00 $ $ $0.00 $52.58 $45.94 $ $ Net Levy per Unit/Acre / $0.00 $0.00 $0.00 $ $ $ $0.00 $0.00 $44.60 $ $ Net Levy per Unit/Acre / $0.00 $0.00 $0.00 $ $ $ $0.00 $0.00 $43.30 $98.52 $ Net Levy per Unit/Acre / $0.00 $0.00 $0.00 $ $ $ $0.00 $0.00 $42.02 $93.52 $ Net Levy per Unit/Acre 568/ $0.00 $0.00 $0.00 $ $ $ $0.00 $0.00 $40.80 $90.80 $ Net Levy per Unit/Acre / $0.00 $0.00 $0.00 $ $ $ $0.00 $0.00 $39.62 $88.16 $ Net Levy per Unit/Acre $ $0.00 $0.00 $0.00 $95.08 $ $ $0.00 $0.00 $38.48 $88.16 $ Net Levy per Unit/Acre $ $0.00 $0.00 $0.00 $95.08 $ $ $0.00 $0.00 $42.74 $88.16 $ Net Levy per Unit/Acre $ $0.00 $0.00 $0.00 $ $ $ $0.00 $0.00 $42.74 $88.16 $0.00

20 Assessment District Number BUDGET FUND # Assessor Fund Number PAGE 19 Vacaville Fairmont Pheasant Vacaville District Description Downtown Spring Lane Burton Estates Bus. Prk. Arlington Beelard Country Southwood Bus. Prk. Interchange Cambridge Allison Ulatis SBL SBL SBL SBL CP SBL NP SBL DR DR SBL SBL DIRECT COSTS Salaries & Benefits $46,031 $1,121 $1,494 $0 $74,670 $5,226 $33,885 $910 $0 $0 $6,322 $0 Post Retirement Benefits $2,062 $50 $67 $0 $3,345 $234 $1,518 $41 $0 $0 $283 $0 Part Time Costs $3,000 $0 $1,756 $0 $4,620 $263 $3,037 $68 $0 $0 $453 $0 Equipment Replacement $3,683 $90 $120 $0 $5,974 $418 $2,711 $73 $0 $0 $506 $0 Services & Supplies $14,413 $791 $5 $18,723 $15,536 $1,017 $9,784 $839 $24,937 $3,898 $1,924 $58,641 Capital Improvement Projects $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Subtotal $69,189 $2,053 $3,442 $18,723 $104,146 $7,158 $50,935 $1,931 $24,937 $3,898 $9,489 $58,641 ADMINISTRATION COSTS Equipment Insurance $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Liability Insurance $529 $13 $17 $0 $858 $60 $389 $10 $0 $0 $73 $0 County Collection Charges $748 $22 $37 $201 $1,006 $77 $492 $21 $267 $42 $103 $629 Financial Management Fees $4,295 $127 $213 $1,154 $5,781 $445 $2,826 $120 $1,536 $240 $589 $3,613 Subtotal $5,572 $162 $267 $1,355 $7,645 $582 $3,707 $151 $1,803 $282 $765 $4,242 LEVY BREAKDOWN Total Direct and Admin. Costs $74,761 $2,215 $3,709 $20,078 $111,791 $7,740 $54,642 $2,082 $26,740 $4,180 $10,254 $62,883 Contribution to/(from) Reserve Fund ($40,000) ($800) ($5,000) ($15,000) ($10,000) ($2,500) ($6,000) ($800) ($8,000) $0 ($8,000) ($60,000) Contribution to/(from) Cap. Improv. Fund $40,000 $800 $5,000 $15,000 $10,000 $2,500 $6,000 $800 $8,000 $0 $8,000 $60,000 General Fund Subsidy Amount (Subtract) $0 $0 $0 $0 ($11,179) $0 ($5,464) $0 $0 $0 $0 $0 Balance to Levy $74,761 $2,215 $3,709 $20,078 $100,612 $7,740 $49,177 $2,082 $26,740 $4,180 $10,254 $62,883 DISTRICT STATISTICS Total Parcels , Total Equivalent Dwelling Units (EDU) N/A N/A 1, N/A N/A N/A Total Acreage N/A N/A N/A N/A N/A N/A N/A N/A Total Front Footage 3, N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A N/A Levy per EDU $19.82 $ $ $86.14 $51.60 $51.12 $63.08 $46.82 Levy per Acre $66.30 $88.30 $36.54 $ Net Levy per Unit $19.82 $ $ $66.30 $86.14 $51.60 $51.12 $63.08 $88.30 $36.54 $46.82 $ Total Assessment Levy $74, $2, $3, $20, $100, $7, $49, $2, $26, $4, $10, $62, HISTORICAL INFORMATION Net Levy per Unit/Acre $19.82 $ $ $66.31 $86.15 $51.60 $51.13 $63.08 $88.30 $36.54 $46.83 $ Net Levy per Unit/Acre $19.24 $ $ $69.23 $83.64 $43.60 $49.64 $61.24 $67.62 $35.48 $45.47 $ Net Levy per Unit/Acre $18.68 $ $ $67.21 $81.20 $42.33 $48.18 $59.46 $0.00 $0.00 $44.14 $ Net Levy per Unit/Acre $18.32 $ $ $65.92 $79.64 $41.52 $47.26 $58.32 $0.00 $23.41 $43.30 $ Net Levy per Unit/Acre $17.92 $ $ $48.66 $77.96 $40.64 $46.26 $57.08 $0.00 $33.08 $42.38 $ Net Levy per Unit/Acre $17.40 $ $ $65.92 $75.68 $40.64 $44.92 $55.42 $0.00 $32.12 $41.16 $ Net Levy per Unit/Acre $16.90 $ $ $65.92 $73.20 $35.64 $43.60 $53.82 $0.00 $0.00 $39.96 $ Net Levy per Unit/Acre $14.48 $ $99.70 $65.92 $68.20 $35.64 $42.34 $51.88 $0.00 $0.00 $38.80 $ Net Levy per Unit/Acre $14.06 $ $94.70 $60.92 $63.20 $30.66 $41.10 $49.74 $0.00 $0.00 $35.64 $ Net Levy per Unit/Acre $12.00 $ $89.72 $59.16 $58.22 $25.68 $39.90 $44.76 $0.00 $0.00 $34.60 $ Net Levy per Unit/Acre $12.00 $ $87.12 $57.44 $56.52 $59.00 $38.74 $43.46 $0.00 $0.00 $33.60 $ Net Levy per Unit/Acre $12.00 $0.00 $87.12 $57.44 $56.52 $50.64 $37.62 $43.46 $0.00 $0.00 $33.60 $ Net Levy per Unit/Acre $13.65 $0.00 $87.12 $62.70 $56.52 $50.64 $41.80 $43.46 $3.32 $0.00 $33.60 $ Net Levy per Unit/Acre $13.66 $0.00 $87.12 $62.70 $56.52 $50.64 $41.80 $43.46 $3.32 $0.00 $33.60 $142.82

21 PAGE 20 Assessment District Number BUDGET FUND # Assessor Fund Number Vacaville District Description Auto Mall Interchange Bus. Prk. Royal Cathay Cannon Station Cannon Station Nelson Basic Alison Ulatis Vaca Vlly B. Vaca Vlly B. Vaca Vlly B. LT LT LT LT SBL NP SBL SBL LT Pk. II SBL PK. II DB PK. II LT DIRECT COSTS Salaries & Benefits $0 $0 $0 $0 $30,153 $52,769 $2,260 $0 $0 $0 $0 $0 Post Retirement Benefits $0 $0 $0 $0 $1,351 $2,364 $101 $0 $0 $0 $0 $0 Part Time Costs $0 $0 $0 $0 $3,437 $4,434 $257 $0 $0 $0 $0 $0 Equipment Replacement $0 $0 $0 $0 $1,084 $4,222 $181 $0 $0 $0 $0 $0 Services & Supplies $1,774 $4,252 $7,426 $1,439 $997 $32,542 $152 $5,987 $16,613 $0 $36,440 $3,084 Capital Improvement Projects $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Subtotal $1,774 $4,252 $7,426 $1,439 $37,021 $96,331 $2,951 $5,987 $16,613 $0 $36,440 $3,084 ADMINISTRATION COSTS Equipment Insurance $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Liability Insurance $0 $0 $0 $0 $346 $605 $26 $0 $0 $0 $0 $0 County Collection Charges $19 $46 $80 $15 $401 $929 $32 $32 $178 $0 $391 $33 Financial Management Fees $109 $262 $458 $89 $2,302 $5,336 $183 $367 $1,024 $0 $2,245 $190 Subtotal $128 $308 $538 $104 $3,049 $6,870 $241 $399 $1,202 $0 $2,636 $223 LEVY BREAKDOWN Total Direct and Admin. Costs $1,902 $4,560 $7,964 $1,543 $40,070 $103,201 $3,192 $6,386 $17,815 $0 $39,076 $3,307 Contribution to/(from) Reserve Fund $0 $0 ($7,000) $0 ($10,000) ($70,000) ($300) ($2,500) $0 $0 $0 $0 Contribution to/(from) Cap. Improv. Fund $0 $0 $7,000 $0 $10,000 $70,000 $300 $2,500 $0 $0 $0 $0 General Fund Subsidy Amount (Subtract) $0 $0 $0 $0 $0 ($10,320) $0 $0 $0 $0 $0 $0 Balance to Levy $1,902 $4,560 $7,964 $1,543 $40,070 $92,881 $3,192 $6,386 $17,815 $0 $39,076 $3,307 DISTRICT STATISTICS Total Parcels Total Equivalent Dwelling Units (EDU) N/A N/A N/A N/A N/A N/A N/A N/A N/A Total Acreage N/A N/A N/A Total Front Footage N/A N/A N/A N/A N/A N/A N/A 1, N/A N/A N/A N/A Levy per EDU $41.14 $95.36 $84.00 $1.91 Levy per Acre $98.66 $39.86 $26.30 $39.42 $ $80.42 $0.00 $ $9.30 Net Levy per Unit $98.66 $39.86 $26.30 $39.42 $41.14 $95.36 $84.00 $ $80.42 $0.00 $ $9.30 Total Assessment Levy $1, $4, $7, $1, $40, $92, $3, $6, $17, $0.00 $39, $3, HISTORICAL INFORMATION Net Levy per Unit/Acre $98.66 $39.86 $26.30 $39.42 $41.14 $99.37 $ /1.91 $80.43 $0.00 $ $ Net Levy per Unit/Acre $41.00 $37.57 $22.00 $38.27 $39.94 $75.09 $80.00 $0.00 $78.09 $0.00 $ $ Net Levy per Unit/Acre $0.00 $19.80 $15.00 $35.68 $38.78 $72.90 $54.05 $0.00 $75.82 $0.00 $0.00 $ Net Levy per Unit/Acre $0.00 $0.00 $0.00 $36.44 $38.04 $71.50 $27.68 $78.82/$0.75 $40.00 $0.00 $0.00 $ Net Levy per Unit/Acre $0.00 $36.06 $0.00 $35.68 $37.24 $70.00 $27.10 $0.00 $72.80 $0.00 $0.00 $ Net Levy per Unit/Acre $86.70 $35.02 $23.10 $34.64 $36.16 $65.00 $ /0.6 $70.68 $0.00 $0.00 $ Net Levy per Unit/Acre $84.16 $34.00 $22.44 $33.62 $35.10 $60.00 $ /1.20 $68.92 $0.00 $14.60 $ Net Levy per Unit/Acre $81.72 $33.00 $21.78 $32.64 $34.08 $87.02 $ /1.92 $66.62 $0.00 $14.60 $ Net Levy per Unit/Acre $38.50 $28.60 $12.82 $14.16 $33.10 $84.48 $ /1.92 $58.34 $0.00 $14.60 $ Net Levy per Unit/Acre $35.90 $25.80 $11.58 $13.20 $30.40 $82.02 $72.40 $524.64/$4.96 $ Net Levy per Unit/Acre $34.86 $25.06 $11.24 $12.82 $29.52 $79.64 $ Net Levy per Unit/Acre $34.86 $25.06 $11.24 $12.82 $29.52 $49.28 $ Net Levy per Unit/Acre $34.86 $25.06 $11.24 $12.82 $29.52 $49.28 $ Net Levy per Unit/Acre $34.86 $25.06 $11.24 $12.82 $13.34