MEETING DATE:
July 28, 2026
SUBJECT:
Title
RESOLUTION NO. 2026-9650 - CONFIRMING THE DIAGRAM AND ASSESSMENT AND PROVIDING FOR THE LEVY OF THE ANNUAL ASSESSMENT OF THE LANDSCAPING AND LIGHTING DISTRICT NO. 1 FOR FISCAL YEAR 2026-27
Body
Recommendation
Recommendation
ADOPT a resolution approving and confirming the diagram and assessment, and levying the assessment, for Landscape 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
This is a public hearing to receive public input on the proposed levy of assessments for Fiscal Year 2026-2027 for the City of San Marcos Landscaping and Lighting District No. 1 ("District"). The Landscaping and Lighting Assessment Act of 1972 requires that districts formed under its provisions be renewed each fiscal year in which an assessment is to be levied. City Council adopted the resolution to approve the preliminary Engineer's Report on June 23, 2026.
Discussion
Over the course of the City's development, an increasing maintenance burden occurred as a result of the construction of additional facilities such as roadway lighting and landscaping. Prior to the use of later-developed, more flexible sources of funding for maintenance such as Community Facilities Districts (CFDs), the City used what was then available, which were Lighting and Landscaping Maintenance Districts (LLMDs). At the direction of the City Council, the City of San Marcos Landscaping and Lighting District No. 1 was formed June 9, 1981, by Resolution No. 81-1592. These LLMDs allowed for the City to charge new development through their property tax for that increased maintenance burden, but did not include indexed increases. When new development within an area covered by an LLMD occurs, properties are de-annexed from LLMDs and annexed to applicable CFDs, which do provide for in...
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