MEETING DATE:
MAY 26, 2026
SUBJECT:
Title
RESOLUTION NO. 2026-9594 - ORDERING THE PREPARATION OF AN ENGINEER’S REPORT FOR LANDSCAPING AND LIGHTING DISTRICT NO. 1 FOR FISCAL YEAR 2026/2027
Body
Recommendation
Recommendation
ADOPT resolution ordering the preparation of an Engineer’s Report for Landscaping and Lighting District No. 1 for Fiscal Year 2026/2027.
Body
Board or Commission Action
Not Applicable
Relevant Council Strategic Theme
Quality of Life
Good Governance
Relevant Department Goal
Not Applicable
Executive Summary
At the direction of the City Council, the City of San Marcos Landscaping and Lighting District No. 1 (“LLMD”) was formed on June 9, 1981, by Resolution No. 81-1592 under the Landscaping Lighting Act of 1972 (“the Act”). The purpose of the LLMD was to ensure that development completed after June 9, 1981 and prior to July 14, 1998 contributes a fair share to the landscape and street light maintenance costs associated with each respective development.
In order to continue the assessment of taxes for districts formed under the Act, the City is required to approve an engineer’s report. The Act requires an engineer’s report be prepared and include information regarding the districts’ assessments for the following fiscal year.
Discussion
The Act requires the implementation of certain proceedings for any fiscal year in which any assessments are to be levied and collected within an existing assessment district formed under its provisions. As part of those proceedings, the City must request the preparation of an engineer’s report for review and approval by the governing body. The attached resolution authorizes the preparation of the report compliant with the Act.
Fiscal Impact
The LLMD is estimated to generate revenue of $530,000 for Fiscal Year 2026/2027 which is not sufficient to cover all expected and eligible expenses. An estimated $1,160,000 from the General Fund will be needed. The renewal of district assessments will allow for the continued levy on annexed properties within the LLMD.
Attachment(s)
Resolution
Assessment Diagram
Prepared/Submitted by: Jeffrey Jorgenson, Accounting & Treasury Manager
Reviewed by: Donna Apar, Finance Director
Approved by: Michelle Bender, City Manager