Loading...
HomeMy WebLinkAboutFY1314-TCSD-Preliminary Engineer's Report Final City of Temecula Temecula Community Services District (TCSD Levels B, C, D and R) 2013/2014 ENGINEER’S ANNUAL LEVY REPORT Intent Meeting: April 23, 2013 Public Hearing: June 11, 2013 27368 Via Industria Suite 110 Temecula, CA 92590 T 951.587.3500 | 800.755.6864 F 951.587.3510 www.willdan.com/financial TABLE OF CONTENTS _____________________________________________________________________ I. OVERVIEW ................................................................................................... ........... 1 II. PLANS AND SPECIFICATIONS ............................................................................. 2 A. GENERAL DESCRIPTION OF THE DISTRICT AND SERVICES ........................ . 2 B. BUDGET AND LEVY SUMMARY ......................................................................... 3 C. DISTRICT SERVICES AND CHARGES ........................................................... .... 5 III. CHANGES TO THE DISTRICT.............................................................................. 10 A. NOTABLE MODIFICATIONS TO THE DISTRICT.......................................... ..... 11 B. PROPOSED MODIFICATIONS OF THE DISTRICT FOR FISCAL YEAR 2013/2014.................................................................................................................. 11 IV. DISTRICT BUDGETS ............................................................................................ 13 V. METHOD OF APPORTIONMENT .................................................... ..................... 14 APPENDIX A — 2013/2014 COLLECTION ROLL ....................................................... 17 _____________________________________________________________________ 2013/2014 TCSD B, C, D and R Page 1 of 17 I. OVERVIEW Upon incorporation of the City of Temecula (“City”), effective December 1, 1989, voters approved the formation of the Temecula Community Services District (“District”) to provide specified services to properties within its jurisdiction previously provided by the County of Riverside (“County”). The boundary of the District is coterminous with the City boundary and includes all parcels within the City with the City Council acting as the Board of Directors (“Board”) for the District. The District collects property-related fees and charges (“Charges”) in order to provide services and maintain the improvements within the District. The District was formed, and Charges are set and established, pursuant to the Community Services District Law, Title 6, Division 3 of the California Government Code (“CSD Law”). Each fiscal year, an Engineer’s Annual Levy Report (the “Report”) is prepared, filed and approved by the Board. This Report describes the District, any changes to the District and the proposed Charges for the fiscal year. The word “parcel,” for the purposes of this Report, refers to an individual property assigned its own Assessment Number or Assessor’s Parcel Number by the Riverside County Assessor’s Office. The Riverside County Auditor/Controller uses Assessment Numbers and specific Fund Numbers, to identify on the tax roll, properties charged for District services. The Charges contained in the Report are based on the historical and estimated cost to service properties within the District. The services provided by the District and the corresponding costs are budgeted and charged as separate Service Levels and include all expenditures, deficits, surpluses, and revenues. Each parcel is charged for the services provided to the parcel. The District provides residential street lighting, perimeter landscaping and slope protection, and refuse collection in numerous residential developments as well as unpaved road improvement and maintenance within specified areas of of the District. Pursuant to Government Code Section 61115 the District has prescribed, revised and collected rates and charges for residential street lighting (“Service Level B”), perimeter landscaping (“Service Level C”), refuse/recycling (“Service Level D”), and unpaved road maintenance (“Service Level R”) services furnished by the District, and has elected to have these rates and charges collected on the tax roll in the same manner, by the same persons, and at the same time as, together with and not separately from, its general taxes in the manner prescribed by Government Code Section 61115. 2013/2014 TCSD B, C, D and R Page 2 of 17 Pursuant to Government Code Section 61115, this Report is prepared and presented to the Board to prescribe Service Level B, Service Level C, Service Level D and Service Level R rates and charges for the parcels and territories within the District. A Public Hearing is held each year before the Board to allow the public an opportunity to hear and be heard regarding the District. Following consideration of all public comments and written protests at the noticed Public Hearing, and review of the Report, the Board may order amendments to the Report or confirm the Report as submitted. Following final approval of the Report, and confirmation of the Charges, the Board shall order the levy and collection of Charges for Fiscal Year 2013/2014. In such case, the levy information will be submitted to the Riverside County Auditor/Controller, and included as Charges on the property tax roll for the various services provided in Fiscal Year 2013/2014. II. PLANS AND SPECIFICATIONS A. A. GENERAL DESCRIPTION OF THE DISTRICT AND SERVICES The boundary of the District is coterminous with the City boundary, and includes all parcels within the City. The District provides certain property related services and improvements consisting of four (4) separate and distinct services referred to as “Service Levels”. Each parcel within the District is charged proportionately for only those services attributable to the parcel. Each Service Level has differing costs depending upon the services provided. All parcels identified within a Service Level share in the cost of the service. The costs associated with the service are spread among all properties within that Service Level to which the service is provided in accordance with the Rate and Method of Apportionment of the specific service level. Services and improvements provided throughout the District include residential street lighting; perimeter landscape maintenance and slope protection; a refuse and recycling collection program; and unpaved road improvement construction and maintenance. The Service Levels are identified as follows:  Service Level B -Residential Street Lighting  Service Level C -Perimeter Landscaping  Service Level D -Refuse/Recycling  Service Level R – Unpaved Road Maintenance 2013/2014 TCSD B, C, D and R Page 3 of 17 B. BUDGET AND LEVY SUMMARY The budgets for each Service Level are shown in detail in Section IV of this report. Each Service Level provides different and specific services and improvements to various parcels within the District. Only the parcels that the services and improvements are levied for are included at each of the Service Levels. The “Total Levy Units” and the resulting “Charge Per Levy Unit” (shown in Table I), reflect a method of apportionment that most fairly spreads the costs of the services to the parcels in that Service Level. The “Total Levy Units” for Service Levels B, C, and D is based on a per parcel count. For Service Level R, levy units are based on a Parcel Development Unit (“PDU”), which is similar to a per parcel count, but makes a distinction between developed and undeveloped parcels. For a more complete description of the methods used for calculating the “Total Levy Units” used for each Service Level, please refer to (Section V), Method of Ap portionment. 2013/2014 TCSD B, C, D and R Page 4 of 17 The following Table provides levy information for the various Service Levels within the District, comparing the Budget for Fiscal Year 2013/2014 to the previous fiscal year. TABLE I (1) Beginning Fiscal Year 2007/2008 for Zones #29 and #31, and beginning Fiscal Year 2009/10 for Zones #6 and #32, the maximum rates as approved by the property owners are annually adjustable by the lesser of the percentage increase in the US Department of Labor, Bureau of Labor Statistics, Consumer Price Index (“CPI”) of All Urban Consumers for the Los Angeles-Riverside-Orange County Area, for the previous calendar year or 5%. (2) Beginning Fiscal Year 2010/2011, Zone #30 has elected to maintain its own perimeter landscaping under the existing Homeowner’s Association (“HOA”). As a result the Zone will not be levied under Service Level C for Fiscal Year 2013/2014. (3) The project areas in Zones #31 and #32 for Service Level C are under construction. Maintenance of the perimeter landscaping and slopes has yet to be accepted by TCSD and will not be levied for Fiscal Year 2013/2014. Note: Due to rounding, the Total Levy Units (shown in this table) multiplied by the Charge Per Unit may be different from the Total Levy Budget. Service Levels District Statistics Total Levy Applied Charge per Levy Unit Total Levy Units Total Parcels Charged Proposed Total Levy Budget Proposed Charge Per Levy Unit Net Change Per Levy Unit Total Levy Units Total Parcels Charged Service Level B (Residential Street Lighting) Single Family Residential Units $632,652 $25.68 24,636.00 24,636 $632,652 $25.68 0.00% 24,636.00 24,636 Condominium Units $8,731 $25.68 340.00 680 $8,731 $25.68 0.00% 340.00 680 Service Level B -Total $641,384 24,976.00 25,316 $641,384 24,976.00 25,316 Service Level C (Local Landscaping and Slopes) Zone #1 $37,932 $116.00 327.00 327 $37,932 $116.00 0.00% 327.00 327 Zone #2 42,542 $89.00 478.00 478 42,542 $89.00 0.00% 478.00 478 Zone #3 47,328 $116.00 408.00 408 47,328 $116.00 0.00% 408.00 408 Zone #4 6,394 $46.00 139.00 139 6,394 $46.00 0.00% 139.00 139 Zone #5 39,025 $175.00 223.00 223 39,025 $175.00 0.00% 223.00 223 Zone #6 22,950 $100.22 229.00 229 23,385 $102.12 1.90% 229.00 229 Zone #7 16,732 $89.00 188.00 188 16,732 $89.00 0.00% 188.00 188 Zone #8 137,025 $175.00 783.00 783 137,025 $175.00 0.00% 783.00 783 Zone #9 5,106 $46.00 111.00 111 5,106 $46.00 0.00% 111.00 111 Zone #10 9,744 $116.00 84.00 84 9,744 $116.00 0.00% 84.00 84 Zone #11 2,450 $175.00 14.00 14 2,450 $175.00 0.00% 14.00 14 Zone #12 96,396 $116.00 831.00 831 96,396 $116.00 0.00% 831.00 831 Zone #13 34,224 $46.00 744.00 744 34,224 $46.00 0.00% 744.00 744 Zone #14 14,774 $89.00 166.00 166 14,774 $89.00 0.00% 166.00 166 Zone #15 9,800 $175.00 56.00 56 9,800 $175.00 0.00% 56.00 56 Zone #16 37,800 $175.00 216.00 216 37,800 $175.00 0.00% 216.00 216 Zone #17 2,116 $46.00 46.00 46 2,116 $46.00 0.00% 46.00 46 Zone #18 94,010 $70.00 1,343.00 1343 94,010 $70.00 0.00% 1,343.00 1,343 Zone #19 54,450 $225.00 242.00 242 54,450 $225.00 0.00% 242.00 242 Zone #20 177,975 $175.00 1,017.00 1017 177,975 $175.00 0.00% 1,017.00 1,017 Zone #21 228,201 $129.00 1,769.00 1769 228,201 $129.00 0.00% 1,769.00 1,769 Zone #22 4,408 $116.00 38.00 38 4,408 $116.00 0.00% 38.00 38 Zone #23 8,400 $20.00 420.00 420 8,400 $20.00 0.00% 420.00 420 Zone #24 162,100 $100.00 1,621.00 1621 162,100 $100.00 0.00% 1,621.00 1,621 Zone #25 44,000 $200.00 220.00 220 44,000 $200.00 0.00% 220.00 220 Zone #26 2,160 $270.00 8.00 8 2,160 $270.00 0.00% 8.00 8 Zone #27 9,100 $70.00 130.00 130 9,100 $70.00 0.00% 130.00 130 Zone #28 232,974 $129.00 1,806.00 1806 232,974 $129.00 0.00% 1,806.00 1,806 Zone #29 3,577 $357.70 10.00 10 3,645 $364.48 1.90% 10.00 10 Zone #31 N/A N/A 0.00 0 N/A N/A N/A 0.00 0 Zone #30 N/A N/A 0.00 0 N/A N/A N/A 0.00 0 Zone #32 N/A N/A 0.00 N/A N/A N/A 0.00 0 Service Level C -Total $1,583,693 13,667.00 13,667 $1,584,196 13,667.00 13,667 Service Level D (Citywide Recycling and Refuse) $6,482,015 $237.28 27,318.00 27,318 $6,531,103 $238.04 $0 27,437.00 27,437 27,437 Service Level R (Roads) Rate Level #1 (R-1) $5,532 $115.26 48.00 55 5,532 $115.26 N/A 48.00 55 Service Level R -Total $5,532 48.00 55 $5,532 48.00 55 2012/2013 2013/2014 2013/2014 TCSD B, C, D and R Page 5 of 17 C. DISTRICT SERVICES AND CHARGES Service Level B, Residential Street Lighting — includes all developed single family residential parcels, condominium and residential vacant lots for which the District provides on-going servicing, operation, and maintenance of local street lighting improvements. The current rate and charges for Service Level B is $25.68 per residential lot ($12.84 per condominium unit within Specific Plans), and shall be applied to developed and undeveloped residential parcels within the following Tracts and subdivisions for Fiscal Year 2013/2014. Service Level B Tracts 04153-00 20079-03 21340-04 22716-04 23100-05 23267-01 24182-02 28510-03 30264-13 04188-00 20130-00 21340-05 22761-00 23100-06 23267-02 24182-03 28526-00 30264-14 04457-00 20130-01 21340-06 22762-00 23100-07 23267-03 24182-04 28553-00 30264-15 06559-00 20130-02 21340-07 22786-00 23100-08 23267-04 24183-00 28553-01 30667-00 07401-00 20130-03 21430-01 22915-00 23101-01 23371-00 24183-01 28810-00 30667-01 07402-00 20130-04 21561-00 22915-01 23101-02 23371-01 24184-00 28980-00 30667-02 08369-00 20130-05 21672-01 22915-02 23101-03 23371-02 24184-01 29033-00 30667-03 08369-01 20130-06 21672-02 22915-03 23101-04 23371-03 24185-00 29036-00 30668-00 08369-02 20153-00 21672-03 22916-00 23101-05 23371-04 24185-01 29133-00 30668-01 11087-01 20154-00 21672-04 22916-01 23101-06 23371-05 24185-02 29203-00 30668-02 11087-02 20319-00 21673-00 22916-02 23125-00 23371-06 24186-00 29286-00 30669-00 12189-01 20643-00 21673-01 22916-03 23125-01 23371-07 24186-01 29734-00 30669-01 12189-02 20644-00 21673-02 22962-00 23125-02 23371-08 24186-02 29798-00 30669-02 12189-03 20703-01 21673-03 23063-01 23125-03 23371-09 24186-03 29798-01 31053-00 12189-04 20703-02 21674-00 23063-02 23126-00 23371-10 24187-00 29798-02 31053-01 12189-05 20703-03 21674-01 23063-03 23128-00 23371-11 24187-01 29798-03 31053-02 12189-06 20735-01 21674-02 23063-04 23142-00 23371-14 24187-02 29798-04 31053-03 12189-07 20735-02 21674-03 23063-05 23143-00 23483-00 24188-00 29798-05 31276-00 13060-01 20735-03 21675-00 23063-06 23143-01 24131-00 24188-01 29798-06 31344-00 13060-02 20735-04 21675-01 23063-07 23143-02 24131-01 24188-02 29798-07 32104-00 13060-03 20735-05 21675-02 23063-08 23143-03 24131-02 24188-03 29798-08 31898-00 13060-04 20735-06 21675-03 23064-00 23143-04 24131-03 24232-00 29798-09 32169-00 13060-05 20735-07 21675-04 23064-01 23143-06 24132-00 25004-00 29798-10 32170-00 13060-06 20735-08 21675-05 23064-02 23143-07 24132-01 25004-01 29928-00 32319-00 13060-07 20735-09 21675-06 23064-03 23143-08 24133-00 25892-00 29928-01 32436-00 13060-08 20848-00 21760-00 23065-00 23143-09 24133-01 26488-00 29928-02 32436-01 18518-00 20879-00 21765-00 23065-01 23143-10 24133-02 26828-00 29928-03 32437-00 18518-01 20879-01 22148-00 23065-03 23143-11 24133-03 26828-01 29929-00 32437-01 18518-02 20882-00 22203-00 23065-04 23173-00 24133-04 26828-02 29929-01 32437-02 18518-03 20882-01 22204-00 23065-05 23173-01 24133-05 27827-00 30088-00 32437-03 18583-00 20882-02 22208-00 23066-01 23173-02 24134-00 27827-01 30264-00 33124-00 19872-00 20882-03 22593-00 23066-02 23173-03 24134-01 27827-02 30264-01 33125-00 19872-01 20987-00 22593-01 23066-03 23173-04 24134-02 27827-03 30264-02 34698-00 19872-02 21067-00 22593-02 23066-04 23174-01 24134-03 28309-00 30264-03 Old Town 19872-03 21082-00 22627-00 23066-05 23174-02 24135-00 28480-00 30264-04 PM 24387 19872-04 21082-01 22627-01 23067-02 23174-03 24135-01 28482-00 30264-05 PM 26488 19872-05 21082-02 22715-00 23067-03 23174-04 24135-02 28482-01 30264-06 PM 27493 19939-00 21082-03 22715-01 23067-04 23174-05 24135-03 28482-02 30264-07 PM 28122 19939-01 21082-04 22715-02 23067-05 23174-06 24136-00 28482-03 30264-08 19939-02 21340-00 22716-00 23100-01 23177-00 24136-01 28503-00 30264-09 20079-00 21340-01 22716-01 23100-02 23209-00 24136-02 28510-00 30264-10 20079-01 21340-02 22716-02 23100-03 23220-00 24136-03 28510-01 30264-11 20079-02 21340-03 22716-03 23100-04 23267-00 24182-01 28510-02 30264-12 2013/2014 TCSD B, C, D and R Page 6 of 17 Service Level C, Perimeter Landscaping — includes all developed single family and condominium residential parcels and residential vacant lots for which the District provides on-going servicing, operation, and maintenance of perimeter landscaped areas and slopes within the public right-of-ways and dedicated easements adjacent to and associated with certain tracts and subdivisions. The level of maintenance required within these tracts and subdivisions vary depending on operating costs. Thirty-two (32) Zones and their corresponding rates have been established within Service Level C. The current rate and charges for Service Level C is per residential lot and shall be applied to developed and undeveloped residential parcels within the following Tracts and subdivisions for Fiscal Year 2013/2014. Service Level C Tracts Zone #1 Maximum Rate: $116.00 Proposed Rate: $116.00 Tract Name Saddlewood 18518-00 18518-01 18518-02 18518-03 Zone #2 Maximum Rate: $89.00 Proposed Rate: $89.00 Tract Name Tract Numbers Winchester Creek 20130-00 20130-01 20130-02 20130-03 20130-04 20130-05 20130-06 21340-00 21340-01 21340-02 21340-03 21340-04 21340-05 21340-06 21340-07 Zone #3 Maximum Rate: $116.00 Proposed Rate: $116.00 Tract Name Tract Numbers Rancho Highlands 20643-00 20644-00 21760-00 22203-00 22204-00 22761-00 22762-00 Zone #4 Maximum Rate: $46.00 Proposed Rate: $46.00 Tract Name Tract Numbers The Vineyards 20879-00 20879-01 Zone #5 Maximum Rate: $175.00 Proposed Rate: $175.00 Tract Name Tract Numbers Signet Series 20882-00 20882-01 20882-02 20882-03 Zone #6 (1) Maximum Rate: $102.12 Proposed Rate: $102.12 Tract Name Tract Numbers Woodcrest Country 21561-00 22208-00 Zone #7 Maximum Rate: $89.00 Proposed Rate: $89.00 Tract Name Tract Numbers Ridgeview 20735-07 20735-08 20735-09 20881-00 21764-00 2013/2014 TCSD B, C, D and R Page 7 of 17 Zone #8 Maximum Rate: $175.00 Proposed Rate: $175.00 Tract Name Tract Numbers Village Grove 21672-01 21672-02 21672-03 21672-04 21673-00 21637-01 21637-02 21673-03 21674-00 21674-01 21674-02 21674-03 21675-00 21675-01 21675-02 21675-03 21675-04 21675-05 21675-06 Zone #9 Maximum Rate: $46.00 Proposed Rate: $46.00 Tract Name Tract Numbers Rancho Solana 22593-00 22593-01 22593-02 Zone #10 Maximum Rate: $116.00 Proposed Rate: $116.00 Tract Name Tract Numbers Martinique 23128-00 Zone #11 Maximum Rate: $175.00 Proposed Rate: $175.00 Tract Name Tract Numbers Meadow View 21675-00 Zone #12 Maximum Rate: $116.00 Proposed Rate: $116.00 Tract Name Tract Numbers Vintage Hills 22715-00 22715-01 22715-02 22716-00 22716-01 22716-02 22716-03 22716-04 22915-00 22915-01 22915-02 22915-03 22916-00 22916-01 22916-02 22916-03 Zone #13 Maximum Rate: $46.00 Proposed Rate: $46.00 Tract Name Tract Numbers Presley Development 23267-00 23267-01 23267-02 23267-03 23267-04 26861-00 26861-01 26861-02 26861-03 Zone #14 Maximum Rate: $89.00 Proposed Rate: $89.00 Tract Name Tract Numbers Morrison Homes 22148-00 Zone #15 Maximum Rate: $175.00 Proposed Rate: $175.00 Tract Name Tract Numbers Barclay Estates 25004-01 Zone #16 Maximum Rate: $175.00 Proposed Rate: $175.00 Tract Name Tract Numbers Tradewinds 23125-00 23125-01 23125-02 23125-03 Zone #17 Maximum Rate: $46.00 Proposed Rate: $46.00 Tract Name Tract Numbers Monte Vista 28309-00 2013/2014 TCSD B, C, D and R Page 8 of 17 Zone #18 Maximum Rate: $70.00 Proposed Rate: $70.00 Tract Name Tract Numbers Temeku Hills 23371-00 23371-01 23371-02 23371-03 23771-04 23771-05 23371-06 23371-07 23371-08 23371-09 23371-10 23371-11 23371-14 28482-00 28482-01 28482-02 28482-03 28526-00 29033-00 Zone #19 Maximum Rate: $225.00 Proposed Rate: $225.00 Tract Name Tract Numbers Chantemar 28510-00 28510-01 28510-02 28510-03 Zone #20 Maximum Rate: $175.00 Proposed Rate: $175.00 Tract Name Tract Numbers Crowne Hill 23143-00 23143-02 23413-03 23413-04 23413-01 23413-03 23413-04 23413-06 23413-07 23413-08 23413-09 23413-10 23413-11 Zone #21 Maximum Rate: $129.00 Proposed Rate: $129.00 Tract Name Tract Numbers Vail Ranch Gated Community 28832-00 Vail Ranch Residential 23173-00 23173-01 23173-02 23173-03 23173-04 23174-01 23174-02 23174-03 23174-04 23174-05 23174-06 28480-00 Zone #22 Maximum Rate: $116.00 Proposed Rate: $116.00 Tract Name Tract Numbers Sutton Place 29286-00 Zone #23 Maximum Rate: $20.00 Proposed Rate: $20.00 Tract Name Tract Numbers Pheasant Run 19872 19872-01 19872-02 19872-03 19872-04 19872-05 Zone #24 Maximum Rate: $100.00 Proposed Rate: $100.00 Tract Name Tract Numbers Harveston 29928 29928-01 29928-02 29928-03 29929 29929-01 30088 30667 30667-01 30667-02 30667-03 30668 30668-01 30668-02 30669 30669-01 30669-02 31053 31053-01 31053-02 31053-03 32436 32436-01 32437 32437-01 32437-02 32437-03 34698 Harveston Ashville I 31276 Harveston Ashville II 32104 Harveston Condos 32169 32170 Zone #25 Maximum Rate: $200.00 Proposed Rate: $200.00 Tract Name Tract Numbers Serena Hills 23209 Zone #26 Maximum Rate: $270.00 Proposed Rate: $270.00 Tract Name Tract Numbers Traditions/Gallery Homes 29133 2013/2014 TCSD B, C, D and R Page 9 of 17 Zone #27 Maximum Rate: $70.00 Proposed Rate: $70.00 Tract Name Tract Numbers Avondale 26828 26828-01 26828-02 Zone #28 Maximum Rate: $129.00 Proposed Rate: $129.00 Tract Name Tract Numbers Wolf Creek 29798 29798-01 29798-02 29798-03 29798-03 29798-04 29798-05 29798-06 29798-07 29798-08 29798-09 30264 30264-01 30264-02 30264-03 30264-04 30264-05 30264-06 30264-07 30264-08 30264-09 30264-10 30264-11 30264-12 30264-13 30264-14 30264-15 31898 33125 32319 33124 Zone #29 (1) Maximum Rate: $364.48 Proposed Rate: $364.48 Tract Name Tract Numbers Gallery Portraits 31344-00 (1) Beginning Fiscal Year 2006/2007, the base rate for Zone 29 is $315.00. Each year thereafter, beginning Fiscal Year 2007/2008 for Zone 29, the maximum rates as approved by the property owners are annually adjustable by the lesser of the percentage increase in the US Department of Labor, Bureau of Labor Statistics, Consumer Price Index (“CPI”) of All Urban Consumers for the Los Angeles-Riverside-Orange County Area, for the previous calendar year or 5%. For Fiscal Year 2013/2014 the adjustment is 1.9%, the percentage increase in the CPI. Zone #30 (1) (2) Maximum Rate: $129.00 Proposed Rate: $0.00 Tract Name Tract Numbers Valdemosa 25004 (1) The maximum rate for Zone #30 is $129.00, but will not be levied for fiscal year 2013/2014. (2) Beginning Fiscal Year 2010/2011, Zone #30 has elected to maintain its own perimeter landscaping under the existing Homeowner’s Association (“HOA”). As a result the Zone will not be levied under Service Level C for Fiscal Year 2013/2014. Zone #31 (1) (2) Maximum Rate: $30.08 Proposed Rate: $0.00 Tract Name Tract Numbers Roripaugh Ranch TBD (1) Beginning Fiscal Year 2006/2007, the base rate for Zone 31 is $26.00. Each year thereafter, beginning Fiscal Year 2007/2008 for Zone 31, the maximum rates as approved by the property owners are annually adjustable by the lesser of the percentage increase in the US Department of Labor, Bureau of Labor Statistics, Consumer Price Index (“CPI”) of All Urban Consumers for the Los Angeles-Riverside-Orange County Area, for the previous calendar year or 5%. For Fiscal Year 2013/2014 the adjustment is 1.9%, the percentage increase in the CPI. (2) The maximum rate for Zone #31 is $30.08, but will not be levied for fiscal year 2013/2014. The project area is currently under construction and maintenance of the perimeter landscaping and slopes has yet to be accepted by TCSD. Zone #32 (1) (2) Maximum Rate: $688.00 Proposed Rate: $0.00 Tract Name Tract Numbers Vinyard View 23103-2 (1) Beginning Fiscal Year 2008/09, the base rate for Zone 32 is $640.00. Each year thereafter, beginning Fiscal Year 2009/2010 for Zone 32, the maximum rates as approved by the property owners are annually adjustable by the lesser of the percentage increase in the US Department of Labor, Bureau of Labor Statistics, Consumer Price Index (“CPI”) of All Urban Consumers for the Los Angeles-Riverside-Orange County Area, for the previous calendar year or 5%. For Fiscal Year 2013/2014 the the adjustment is 1.9%, the percentage increase in the CPI. (2) The maximum rate for Zone #32 is $688.00, but will not be levied for fiscal year 2013/2014. The project area is currently under construction and maintenance of the perimeter landscaping and slopes has yet to be accepted by TCSD. 2013/2014 TCSD B, C, D and R Page 10 of 17 Service Level D, Refuse/Recycling Collection — provides for the operation and administration of the refuse collection program including recycling services for all developed residential homes (or “household”) within the District. The rate and charges for Fiscal Year 2013/2014 Service Level D is $238.04 per Household and will be applied to all parcels that have been identified as developed residential homes. Service Level R, Road Maintenance — provides funding for construction, improvement, service and maintenance of unpaved public streets and roads within specific areas of the District. The services provided may include, but are not limited to: renovation or restoration due to damage; flood and drainage control; repairs and regrading; and upgrades of the existing areas as required for unpaved roads. All parcels identified within Service Level R share in the cost of the services provided. The costs associated with the services are spread among all parcels within various areas (“rate levels”) of Service Level R in accordance with the Rate and Method of Apportionment for the service level. Service Level R currently has one (1) active rate level. The area for Rate Level R-2 has been fully paved and therefore an assessment is currently not required. Only the parcels within each of the two (2) boundary areas will be charged for the costs associated with servicing and maintaining the roads and streets in the area.  Rate Level R-1 —This rate level consists of fifty-five (55) assessable parcels that have direct access to roads or streets that are serviced and maintained through the District. This rate level provides funding for servicing and maintenance of: Kimberly Lane; Greenwood Lane; Liefer Road; Gatlin Road; and Pala Vista. A total of 1.546 miles of roads are serviced and maintained in this area. The current maximum rates and charges R-1 are $115.26 per single family residential lot and $57.62 per vacant residential lot, and shall be applied at the maximum rates for developed and undeveloped residential parcels within R-1 for Fiscal Year 2013/2014.  Rate Level R-2 — This rate level consists of forty (40) assessable parcels that have direct access to Santiago Road. This area has been fully paved and no longer requires service under this District. III. CHANGES TO THE DISTRICT Changes or modifications to the District structure, if any, could include, but are not limited to: changes or expansion in the existing improvements or in the types of services provided; addition of new services or Service Levels; restructuring of the current Service Levels; inclusion of parcels into the District or Service Levels; or revisions in the method of apportionment. Changes or modifications within the District that may affect the levy are outlined in the following. 2013/2014 TCSD B, C, D and R Page 11 of 17 A. NOTABLE MODIFICATIONS TO THE DISTRICT On March 4, 1997, the voters of Temecula approved a Special Tax to fund citywide community services. This Special Tax replaced two existing Service Levels, previously charged through the Community Services District.  Community Services, Parks, and Recreation — that provided for the maintenance, service and operation of all public parks and recreation services within the City.  Service Level A, Arterial Street Lighting and Medians — that provided servicing, operation, and maintenance of traffic signals, street lighting and landscaped medians along arterial streets. Beginning in Fiscal Year 1997/1998 these two Service Levels were replaced by the Special Tax and are no longer charged through the District. Service Level R  Rate Level R-2 – As of Fiscal Year 2008/2009 the streets have been fully paved and there is no longer any need to assess for unpaved road maintenance. B. PROPOSED MODIFICATIONS OF THE DISTRICT FOR FISCAL YEAR 2013/2014 The most notable modification to the District for Fiscal Year 2013/2014 is related to the addition of improvements and expansion of existing services as a result of new development. When a new residential tract is developed, the District accepts additional improvements for maintenance and servicing. Along with acceptance of the improvements, the parcels within those tracts are included in the appropriate Service Levels. The improvements and services for Service Levels B and C are typically tract or development specific and therefore, all parcels within a tract or development are included in these two Service Levels when the District accepts the improvements. Additionally, individual residential parcels are included in Service Level D when a new single family residential unit is identified and service is ordered. Service Level B There were no additional inclusions or modifications to Service Level B for Fiscal Year 2013/2014. 2013/2014 TCSD B, C, D and R Page 12 of 17 Service Level C There are no new inclusions to Service Level C (Perimeter Landscaping), proposed for the current fiscal year. Service Level D A total of 120 newly developed residential parcels have been identified and added to Service Level D (Refuse/Recycling) for Fiscal Year 2013/2014. These new residential parcels are identified each year and included in Service Level D based upon the waste hauler’s updated service records. The rate for Fiscal Year 2013/2014 for Service Level D (Refuse Collection/Recycling) is $238.04 per residential parcel. For Fiscal Year 2012/2013, the rate and charge for this Service Level was $237.28. For more information, please refer to the section titled “District Budgets.” The costs for the District represent actual service costs, as provided in the City’s franchise agreement with CR&R. Service Level R There are no new inclusions to Service Level R (Road Maintenance), proposed for the current fiscal year. 2013/2014 TCSD B, C, D and R Page 13 of 17 IV. DISTRICT BUDGETS Temecula Community Services District Operating Budget Department Summary for the Year Ending June 30, 2014 (1) Slight variances due to rounding Budget Items Account Number Level B 192 Level C 193 Level D 194 Level R 195 Total District (1) Personnel Services $17,762 $113,503 $94,209 $0 $225,474 Subtotal $17,762 $113,503 $94,209 $0 $225,474 Operations Maintenance Repair & Maintenance Facilities 5212 $0 $45,000 $0 $0 $45,000 Office Supplies 5220 0 0 0 0 0 Printing 5222 0 0 0 0 0 Election Costs (Offset by Developer Deposits) 5225 0 0 0 0 0 Dues and Memberships 5226 0 0 5,410 0 5,410 Postage and Packaging 5230 0 0 0 0 0 Property Tax Administrative Fees 5231 13,500 7,500 15,000 150 36,150 Utilities 5240 0 453,639 0 0 453,639 Small Tools and Equipment 5242 0 503 52,556 0 53,059 Consulting Services 5248 0 0 0 0 0 Other Outside Services 5250 0 0 2,595 0 2,595 Public Notices 5256 3,625 15,000 0 18,625 Staff Training/Education 5261 0 0 500 0 500 Mileage 5262 0 0 250 0 250 Recognition Program 5265 0 0 0 0 0 Subtotal (5200s) $13,500 $510,267 $91,311 $150 $615,228 Operations Maintenance Waste Hauling 5315 $0 $0 $6,486,107 $0 $6,486,107 Street Lighting 5319 987,600 0 0 0 987,600 Subtotal (5300s) $987,600 $0 $6,486,107 $0 $7,473,707 Emergency Road Maintenance 5402 $0 $0 $0 $14,382 $14,382 Landscape Maintenance 5415 0 1,105,048 0 0 1,105,048 Landscape Rehabilitation 5416 0 133,978 0 0 133,978 Subtotal (5400s) $0 $1,239,026 $0 $14,382 $1,253,409 Recycling Programs $0 $0 $0 $0 $0 Subtotal $0 $0 $0 $0 $0 Capital Outlay $0 $0 $0 $0 $0 Subtotal $0 $0 $0 $0 $0 Subtotal (5300s, 5400s, Recycling, Capital Outlay) $987,600 $1,239,026 $6,486,107 $14,382 $8,727,116 TOTAL DIRECT DISTRICT COSTS $1,018,862 $1,862,796 $6,671,627 $14,532 $9,567,818 EXPENDITURES/REVENUES Contingency Reserve $0 $0 $0 $0 $0 Total Direct District Costs 1,018,862 1,862,796 6,671,627 14,532 9,567,818 TOTAL EXPENDITURES/REVENUES $1,018,862 $1,862,796 $6,671,627 $14,532 $9,567,818 CONTRIBUTIONS Contributions from Grants $0 $0 $26,999 $0 $26,999 Operation Income 0 0 0 0 0 Other Contributions 0 3,600 6,000 0 9,600 Fund Balance Contributions 377,478 275,000 107,416 9,000 768,894 TOTAL CONTRIBUTIONS $377,478 $278,600 $140,415 $9,000 $805,493 BALANCE TO LEVY (BUDGETED) $641,384 $1,584,196 $6,531,103 $5,532 $8,762,216 2013/2014 TCSD B, C, D and R Page 14 of 17 V. METHOD OF APPORTIONMENT The cost to provide services within the District will be fairly distributed among each eligible property. Service Level B (Residential Street Lighting): The following is the formula used to calculate each property's Service Level B charges by the per parcel/unit (residential “lot/unit”) method. Total Balance to Levy (Budgeted) /(Total Residential Lots + Assigned Condominium Units) = Parcel Charge Service Level C (Perimeter Landscaping and Slopes); and Service Level D (Refuse/Recycling): The following is the formula used to calculate each property's District charges by the per parcel (residential “lot”) method. Total Balance to Levy (Budgeted) /Total Residential Lots (in Service Level) = Parcel Charge Service Level R (Roads): The Charge Per Levy Unit for Service Level R is based on a Parcel Development Unit (PDU), which is similar to a per parcel charge, but makes a distinction between developed and undeveloped parcels. Parcel Development Units = 1.0 for Developed Parcels Parcel Development Units = 0.5 for Undeveloped Parcels Total Balance to Levy /Total Parcel PDU (in rate Level) = Parcel Charge 2013/2014 TCSD B, C, D and R Page 15 of 17 The following tables reflect the levy calculations for each Service Level. PARCEL CHARGE CALCULATIONS FOR SERVICE LEVEL B Property Type Parcel/Unit X Charge per Parcel/Unit = Parcel /Unit Charge Multiplier Single Family Residential Lot 1.00 $25.68 $25.68 Per Parcel Vacant Residential Lot 1.00 $25.68 $25.68 Per Parcel Assigned Condominium Units* 0.50 $25.68 $12.84 Per Parcel/Unit * Defined as Assigned Condominium Units in Service Level B for which the interior streetlights are privately maintained, however, the Assigned Condominium Units benefit from perimeter or collector street lighting funded by Service Level B. PARCEL CHARGE CALCULATIONS FOR SERVICE LEVEL C Property Type and Zone Parcel/Unit X Charge per Parcel = Parcel Charge Multiplier Residential Lot Zone #1 1.00 $116.00 $116.00 Per Parcel Residential Lot Zone #2 1.00 $89.00 $89.00 Per Parcel Residential Lot Zone #3 1.00 $116.00 $116.00 Per Parcel Residential Lot Zone #4 1.00 $46.00 $46.00 Per Parcel Residential Lot Zone #5 1.00 $175.00 $175.00 Per Parcel Residential Lot Zone #6 (1) 1.00 $102.12 $102.12 Per Parcel Residential Lot Zone #7 1.00 $89.00 $89.00 Per Parcel Residential Lot Zone #8 1.00 $175.00 $175.00 Per Parcel Residential Lot Zone #9 1.00 $46.00 $46.00 Per Parcel Residential Lot Zone #10 1.00 $116.00 $116.00 Per Parcel Residential Lot Zone #11 1.00 $175.00 $175.00 Per Parcel Residential Lot Zone #12 1.00 $116.00 $116.00 Per Parcel Residential Lot Zone #13 1.00 $46.00 $46.00 Per Parcel Residential Lot Zone #14 1.00 $89.00 $89.00 Per Parcel Residential Lot Zone #15 1.00 $175.00 $175.00 Per Parcel Residential Lot Zone #16 1.00 $175.00 $175.00 Per Parcel Residential Lot Zone #17 1.00 $46.00 $46.00 Per Parcel Residential Lot Zone #18 1.00 $70.00 $70.00 Per Parcel Residential Lot Zone #19 1.00 $225.00 $225.00 Per Parcel Residential Lot Zone #20 1.00 $175.00 $175.00 Per Parcel Residential Lot Zone #21 1.00 $129.00 $129.00 Per Parcel Residential Lot Zone #22 1.00 $116.00 $116.00 Per Parcel Residential Lot Zone #23 1.00 $20.00 $20.00 Per Parcel Residential Lot Zone #24 1.00 $100.00 $100.00 Per Parcel Residential Lot Zone #25 1.00 $200.00 $200.00 Per Parcel Residential Lot Zone #26 1.00 $270.00 $270.00 Per Parcel Residential Lot Zone #27 1.00 $70.00 $70.00 Per Parcel Residential Lot Zone #28 1.00 $129.00 $129.00 Per Unit Residential Lot Zone #29(1) 1.00 $364.48 $364.48 Per Parcel Residential Lot Zone #30(2) 1.00 $129.00 $129.00 Per Parcel Residential Lot Zone #31(1) (3) 1.00 $30.08 $30.08 Per Parcel Residential Lot Zone #32(1) (3) 1.00 $688.00 $688.00 Per Parcel (1) Beginning Fiscal Year 2007/2008 for Zones #29 and #31, and beginning Fiscal Year 2009/10 for Zones #6 and #32, the maximum rates as approved by the property owners are annually adjustable by the lesser of the percentage increase in the US Department of Labor, Bureau of Labor Statistics, Consumer Price Index (“CPI”) of All Urban Consumers for the Los Angeles-Riverside-Orange County Area, for the previous calendar year or 5%. (2) Beginning Fiscal Year 2010/2011, Zone #30 has elected to maintain its own perimeter landscaping under the existing Homeowner’s Association (“HOA”). As a result the Zone will not be levied under Service Level C for Fiscal Year 2013/2014. 2013/2014 TCSD B, C, D and R Page 16 of 17 (3) The project areas in Zones #31 and #32 for Service Level C are under construction. Maintenance of the perimeter landscaping and slopes has yet to be accepted by TCSD and will not be levied for Fiscal Year 2013/2014. PARCEL CHARGE CALCULATIONS FOR SERVICE LEVEL D Property Type * Parcel/Unit X Charge per Parcel = Parcel Charge Multiplier Single Family Residential Lot 1.00 $238.04 $238.04 Per Parcel * Developed residential parcel identified by CR&R for which refuse collections are available. PARCEL CHARGE CALCULATIONS FOR SERVICE LEVEL R Property Type and Zone Parcel/Unit X Charge per Unit = Parcel Charge Multiplier Single Family Residential Lot R-1 1.00 $115.26 $115.26 Per Parcel Vacant Residential Lot R-1 0.50 $115.26 $57.64 Per Parcel 2013/2014 TCSD B, C, D and R Page 17 of 17 Appendix A — 2013/2014 COLLECTION ROLL Parcel identification, for each lot or parcel within the District, shall be the parcel as shown on the County Assessor's map for the year in which this report is prepared. A listing of parcels within this District, along with the charges, has been submitted to the City Clerk and, by reference, is made part of this report.