To: Board of Supervisors
From: Warren Lai, Public Works Director/Chief Engineer
Report Title: ADOPT Resolution confirming Fiscal Year 2026-2027 Final Annual Report for County Service Area L-100 and Levying the Service Charges, Countywide.
?Recommendation of the County Administrator ? Recommendation of Board Committee
RECOMMENDATIONS:
1. ACCEPT the filing of the Fiscal Year 2026-2027 Final Annual Report on service charges in County Service Area (CSA) L-100 ("Final Annual Report"), a copy of which is attached
2. ADOPT a Resolution confirming the Final Annual Report and levying the service charges set forth in the report.
3. DIRECT the Clerk of the Board to file certified copies of the Final Annual Report and Resolution with the County Auditor-Controller.
4. DIRECT the County Auditor-Controller to include the service charges on the property tax roll for Fiscal Year 2026-2027, the service charge for each parcel to appear as a separate item on the tax bill, pursuant to County Ordinance Code section 1012-2.614.
FISCAL IMPACT:
The levy of the annual service charges in CSA L-100 will provide revenues for the continued operation and maintenance of street lighting services. The CSA L-100 total revenue (inclusive of ad-valorem, service charges, and other) is projected to be $2,364,227.39 for Fiscal Year 2025-2026 and projected to be $2,485,596.87 for Fiscal Year 2026-2027. In Fiscal Year 2025-2026 the basic service charge was $14.94/year per equivalent dwelling unit for a single-family home and will remain the same for Fiscal Year 2026-2027.
BACKGROUND:
On July 1, 2026, the County Assessor released the official assessor roll for Contra Costa County for Fiscal Year 2026-2027. Thereafter, pursuant to Section 1012-2.612 of the County Ordinance Code, the Public Works Director directed staff to determine whether the Tentative Annual Report required revision to conform to the official assessor roll. Any change to an estimated basic service charge or estimated service charg...
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