TO: HONORABLE MAYOR AND MEMBERS OF THE CITY COUNCIL
FROM: Brian Ambrose, Community Services Director
PREPARED BY: Crystal Arora, Management Analyst - Parks & Recreation
SUBJECT:
title
Consolidated Landscaping and Lighting District Levy of Annual Assessments
end
ABSTRACT
The purpose of this City Council agenda item is to hold a public hearing, approve the final Engineer’s Annual Levy Report, and order the collection of the rates and charges there within. This public hearing is held annually to review the rates and charges of the Consolidated Landscaping and Lighting District.
RECOMMENDATION
recommendation
Authorize amendment of the Fiscal Year (FY) 2026/27 revenue budget appropriations across the Consolidated Landscaping and Lighting District to include final totals from the Engineer’s Report;
Conduct the public hearing;
Adopt Resolution No. 26-4960 entitled: A Resolution of the City Council of the City of Murrieta, California, Confirming the Diagram and Assessment and Providing for the Annual Assessment Levy of Assessments for Fiscal Year 2026/27 in the City of Murrieta Consolidated Landscaping and Lighting District; and
Authorize the City Clerk to file the assessment roll with the County Auditor.
body
PRIOR ACTION/VOTE
On May 5, 2026, the City Council adopted Resolution No. 26-4934 ordering the preparation of the Engineer’s Annual Levy Report for the Consolidated Landscape and Lighting District (Vote:5-0).
On May 5, 2026, the City Council adopted Resolution No. 25-4935 approving the Engineer’s Report for the Consolidated Landscaping and Lighting District and declaring the City’s intention to levy and collect assessments for Fiscal Year 2026/27 in the City of Murrieta Consolidated Landscaping and Lighting District and set a public hearing for July 7, 2026 (Vote: 5-0).
STRATEGIC ALIGNMENT
This item aligns with the City Council goal of: maintaining a high performing organization that values fiscal sustainability, transparency, accountability and organizational efficiency relating to an administrative priority.
DISCUSSION
On May 5, 2026, the City Council of the City of Murrieta (City) adopted Resolutions No. 26-4934 and 26-4935 to initiate proceedings allowing for the levy and collection of annual assessments to be placed on the County tax rolls for parcels within the city limits. The proposed assessments are based on the estimated costs and expenses associated with the regular annual maintenance, operation, and servicing of the landscaping and lighting improvements within each Zone that resulted from the development of properties within the Community Services District (CSD).
For Fiscal Year 2026/27, the Murrieta Consolidated Landscaping and Lighting District (Consolidated District) consists of 30 primary benefit zones and one (1) zone as dormant (activated only should the HOA fail). Four (4) of the primary benefit zones are divided, representing a total of 13 sub-zones. Each of the corresponding zones and sub-zones fund specific improvements that benefit parcels within those zones and sub-zones. The parcels receiving this assessment are identified by their own Assessor’s Parcel Number (APN). The County Auditor/Controller uses APNs on the tax roll to identify properties charged for this special district benefit. The improvements and the costs of those improvements are identified and budgeted separately for each zone based on the planned services, operation, administration, and maintenance of the Consolidated District improvements authorized under the provisions of the Landscaping and Lighting Act of 1972, Part 2 of Division 15 of the California Streets and Highways Code (hereinafter referred to as the Act).
The annual assessments associated with local improvements are budgeted separately for each zone and charged to only those APNs or parcels that benefit from those improvements and services. With the formation of each original district and annexation into the Consolidated District, an annual adjustment of two (2) or three (3) percent was approved by the property owners. The annual assessment for each zone varies based upon the services received and the number of parcels within that zone, from $76.08 for Zone 22 streetlights only to $1,675.74 for Zone 3 for full maintenance and streetlights of that industrial/commercial area. While some of the zones have no increases for the next fiscal year, those with increases range from $2.72 to $180.78 annually. Please refer to the charts on pages 47-49 of the 2026/27 Engineer’s Annual Levy Report for each zone and sub-zone assessment. The July 7, 2026, Public Hearing is scheduled for the consideration of any protests or objections in reference to the annual levy of assessments, to the extent of the maintenance services, and any other matters affecting those property owners.
History
Prior to Fiscal Year 1999/00, local landscaping and lighting improvements associated with new developments and various areas of the city were funded by rates and charges levied through the City’s CSD. These specific improvements are still provided and funded through the CSD today. Although the City could have continued using the CSD as the mechanism for maintaining local landscaping and lighting improvements, it was recognized that the CSD was not the most efficient way to address the rapid development within the City. Therefore, between Fiscal Year 1999/2000 and Fiscal Year 2003/24, the City formed various landscaping and lighting districts under the provisions of the Act and the California Constitution Article XIIID, to address local improvements associated with these developments.
In Fiscal Year 2003/04, the City consolidated the 17 original districts into a single district pursuant to Section 22605 (d) of the Act and established the Murrieta Consolidated Landscaping and Lighting District. As part of the consolidation, the original districts were established as zones, and any benefit zones within those original districts were established as sub-zones. The consolidation was a necessary step toward reducing the administrative complexities of multiple staff reports and resolutions for each district to be reviewed and adopted each year. The consolidation did not directly impact or change the maximum assessment rates previously approved by the property owners.
PUBLIC NOTICING
The agenda item has been noticed according to the Brown Act (72 hours in advance of
the meeting at which the City Council considers the item), and the public hearing was scheduled by the City Council’s adoption of Resolution No. 25-4935 on May 5, 2026.
CEQA AND REGULATORY OVERVIEW
This action is exempt from the California Environmental Quality Act (CEQA) pursuant to Sections 15060(c)(2) and 15060(c)(3) of the CEQA Guidelines because this action will not result in a physical change to the environment, directly or indirectly.
FISCAL IMPACT
The City of Murrieta Consolidated Landscaping and Lighting District's proposed levy amount for Fiscal Year 2026/27 is estimated at $5,477,710.60. The levy and collection of these annual assessments will pay for the costs associated with the services provided by the CSD. The revenue and expenditure budgets for each district are included in the Fiscal Year 2026/27 Operating Budget.
The revenue accounts for each district in Fiscal Year 2026/27 may require a budget adjustment, as the original budget was a projection. Finance staff will monitor revenue and propose budget adjustments, as needed, as part of the quarterly budget update report.
ATTACHMENTS
ATT 1 - Resolution No. 26-4960