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10 <br /> <br />City of Pleasanton <br />Landscape Maintenance District No. 1984-1, Ponderosa Engineer’s Report, Fiscal Year 2026-27 <br />Method of Assessment Apportionment <br /> <br />Method of Apportionment <br />This section of the Engineer's Report includes an explanation of the benefits to be <br />derived from the installation, maintenance and servicing of Improvements and <br />landscaping for the Maintenance District and the methodology used to apportion the <br />total assessment to the properties within the Maintenance District. <br /> <br />The method used for apportioning the assessment is based upon the relative special <br />benefits to be derived by the properties in the Maintenance District over and above <br />general benefits conferred on real property or to the public at large. The assessment is <br />apportioned to lots and parcels in proportion to the relative cost of the special benefits <br />from the Improvements. Special benefit is calculated for each parcel in the Maintenance <br />District using the following process: <br /> <br />i. Identification of all benefit factors derived from the Improvements. <br />ii. Calculation of the proportion of these benefits that are general. <br />iii. Determination of the relative special benefit per property type. <br />iv. Calculation of the specific assessment for each individual parcel based upon <br />special vs. general benefit, location, property type, property characteristics, <br />improvements on property and other supporting attributes. <br /> <br />The parcels within the Landscape Maintenance District No. 1984-1, Ponderosa, consist <br />of all Assessor Parcels within the boundaries as defined by the Assessment Diagram <br />included within this Report and the Assessor Parcel Numbers listed within the included <br />Assessment Roll. The method used for apportioning the assessments is based upon the <br />proportional special benefits to be derived by the properties in the Maintenance District, <br />over and above general benefits conferred on real property or to the public at large. <br />The apportionment of special benefit is a two -step process: the first step is to identify <br />the types of special benefit arising from the Improvements, and the second step is to <br />allocate the assessments to property based on the estimated relative specia l benefit for <br />each type of property. <br /> <br />Discussion of Benefits <br />The assessments can only be levied based on the special benefit to property. This <br />benefit is received by property over and above any general benefits. With reference to <br />the requirements for assessments, Section 22573 of the Landscaping and Lighting Act <br />of 1972 states: <br /> <br />"The net amount to be assessed upon lands within an assessment district may <br />be apportioned by any formula or method which fairly distributes the net amount <br />among all assessable lots or parcels in proportion to the estimated benefits to be <br />received by each such lot or parcel from the Improvements." <br /> <br />Page 95 of 617