To: Board of Supervisors
From: Warren Lai, Public Works Director/Chief Engineer
Report Title: ADOPT Resolution ordering the preparation and filing of an engineer’s report for Assessment District 1979-3 (LL-2) for Fiscal Year 2026/27.
☒Recommendation of the County Administrator ☐ Recommendation of Board Committee
RECOMMENDATIONS:
ADOPT Resolution ordering the preparation and filing of an engineer’s report regarding the proposed levy of assessments to fund improvements in Assessment District 1979-3 (LL-2) in Fiscal Year 2026/27, as recommended by the Public Works Director, Countywide. (All Districts)
FISCAL IMPACT:
No impact on the General Funds. The cost of preparing the report will be funded with Assessment District 1979-3 (LL-2) revenues.
BACKGROUND:
Assessment District 1979-3 (LL-2), also known as the Countywide Landscaping District (“District”), is made up of 32 zones in all five supervisorial districts. Within the zones, landscaping, irrigation systems, park and recreational facilities and other improvements have been constructed or installed, many by developers as conditions of approval. Annual assessments are levied each year on parcels in these zones to fund the maintenance and servicing of these facilities and, as the need arises, the installation or construction of new or replacement facilities.
The Landscaping and Lighting Act of 1972 (Streets and Highways Code, div. 15, pt. 2, § 22500 et seq.) (the “Act”) requires an engineer’s report to be prepared for each fiscal year during which an assessment will be levied and collected within an existing assessment district. Along with descriptions and estimated costs of improvements, the engineer’s report must contain proposed assessments for assessable lands in each zone. Under the Act, the legislative body must adopt a resolution to order preparation of the engineer’s report. The resolution must also describe any proposed new improvements or any substantial changes in existing improvements. No new improvements or substantial changes in existing improvements are planned within any of the zones in the District in Fiscal Year 2026/27.
Proposed assessments to be levied on parcels in each zone are calculated based on anticipated costs of the improvements in the zone that are identified in the engineer’s report and the special benefits conferred on the parcels to be assessed. Any surpluses or deficits from the previous fiscal year in a zone are credited or debited, as the case may be, against the next fiscal year’s assessment for that zone. Proposed assessment rates for Fiscal Year 2026/27 are not expected to exceed previously approved maximum amounts, some of which include adjustments based on changes in the applicable Consumer Price Index for the San Francisco Bay Area. A proposed assessment rate in a zone that would exceed the previously approved rate would require approval by parcel owners in an assessment ballot proceeding.
Under the Act, after an engineer’s report is prepared, it is filed and presented to the Board for consideration, usually in May. If the Board approves the report, either as filed or modified, a noticed public hearing is held on the proposed levy of assessments, usually in June but anticipated to be in July for 2026.
CONSEQUENCE OF NEGATIVE ACTION:
An engineer’s report would not be prepared and annual assessments could not be levied to fund the costs of the improvements in the District in Fiscal Year 2026/27.
c: L. Strobel - CAO, M. Bohren - Auditor Controller, T. Geiger - County Counsel, G. Kramer- County Assessor, L. Weston - Finance, J. LaRocque- Engineering Services, R. Johnson- Special Districts, Scott Anderson-Special Districts, E. Espinoza - Francisco & Associates, Inc.
THE BOARD OF SUPERVISORS OF CONTRA COSTA COUNTY, CALIFORNIA
and for Special Districts, Agencies and Authorities Governed by the Board
body
IN THE MATTER OF ORDERING THE PREPARATION AND FILING OF AN ENGINEER’S REPORT REGARDING THE PROPOSED LEVY OF ANNUAL ASSESSMENTS IN ASSESSMENT DISTRICT 1979-3 (LL-2) IN FISCAL YEAR 2026/27
The Board of Supervisors of Contra Costa County FINDS THAT:
1. Assessment District 1979-3 (LL-2), also known as the Countywide Landscaping District (“District”), was formed under the Landscaping and Lighting Act of 1972 (Streets and Highways Code, div. 15, part 2, § 22500 et seq.) (“the Act”).
2. Under Streets and Highways Code section 22621, for any fiscal year during which an assessment is to be levied and collected within an existing assessment district, proceedings must be taken pursuant to Chapter 3 (Streets and Highways Code, § 22620 et seq.) of the Act.
3. Under Streets and Highways Code section 22622, the legislative body shall adopt a resolution generally describing any proposed new improvements or any substantial changes in existing improvements and ordering the engineer to prepare and file a report in accordance with Article 4 (Streets and Highways Code, § 22565 et seq.) of Chapter 1 of the Act.
NOW, THEREFORE, BE IT RESOLVED THAT:
1. No new improvements or substantial changes in existing improvements are proposed in the District in Fiscal Year 2026/27.
2. Pursuant to Streets and Highways Code section 22523, the County Public Works Senior Civil Engineer, Jocelyn LaRocque is hereby designated as engineer for the District for Fiscal Year 2026/27 for the purposes of the Act (the “Engineer of Work”).
3. The Engineer of Work is ordered to prepare and file with the Clerk of the Board of Supervisors for submission to the Board of Supervisors an engineer’s report for the District for Fiscal Year 2026/27 that conforms to all applicable requirements in Article 4 of Chapter 1 of the Act.
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