CITY COUNCIL REGULAR MEETING AGENDA PACKET 5-5-26

City of Pleasanton Ponderosa‐Del Prado Landscape Maintenance District 2026‐1 Engineer’s Report Page 8 Legislative Analysis Proposition 218 The Right to Vote on Taxes Act 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 and improvements, as well as maintenance and operation expenses to a public improvement which benefits the assessed property. Proposition 218 describes several important requirements, including a property owner balloting, for the formation and continuation of assessments, and these requirements are satisfied by the process used to establish this assessment. Silicon Valley Taxpayers Association, Inc. v Santa Clara County Open Space Authority (2008) 44 Cal. 4 th 431 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”). This ruling is significant in that the Court clarified how Proposition 218 made changes to the determination of special benefit. The Court also found that:  Benefit assessments are for special, not general, benefit.  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. Dahms v. Downtown Pomona Property (2009) 174 Cal. App. 4 th 708 In Dahms v. Downtown Pomona Property (“Dahms”) the Court upheld an assessment that was 100% special benefit (i.e. 0% general benefit) on the rationale that the services and improvements funded by the assessments were directly provided to property in the assessment district. The Court also upheld discounts and exemptions from the assessment for certain properties. Page 62 of 248