Agda Pkt 2026.07.27 Joint SA PFA

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Page 2 of 4 City of Redwood City 1017 Middlefield Road, Redwood City, CA. 94063 Tel: 650-780-7000 www.redwoodcity.org maintenance district be established to maintain public areas and facilities benefiting the Lido Neighborhood. Creation of the District, comprised of the developments known as The Cove at California Bayside, California Seacrest and the Lido Neighborhood, established a means for financing annual landscape maintenance costs of public facilities specifically benefiting the parcels within the District. Annual assessments are levied against properties located with the District for landscaping maintenance provided at a higher level of service than regularly required. In June 1997, the City Council accepted the City Manager’s and Engineer’s Reports (Reports) that describe the landscape maintenance work, costs and the formula by which annual assessments will be calculated against each assessed parcel. In July 1997, property owners of the District approved, by a vote of 89.4 percent yes. In June 1998, the City Council adopted a resolution approving the proposed annual assessments and authorizing San Mateo County to levy and collect the assessments. ANALYSIS The District is assessed annually to allow taxes to be levied and collected by the San Mateo County Tax Controller and Collector’s Office with the secured property tax roll. Only special benefits are assessed; any general benefits are separated from the specifical benefits as shown in the reports for the District. Assessments collected help fund annual landscape maintenance costs in the District. The District’s annual assessment and formula for distribution were confirmed by the City Council in 1998. The enabling document for the District established a District budget with a built-in inflation adjuster based on the greater of the City’s annual percentage increase in labor costs for landscape maintenance in Redwood Shores or 2 percent, but in any event the adjustment shall not exceed 3.5 percent in any fiscal year. For Fiscal Year (FY) 2026-27, the District’s total landscape maintenance budget increased by 3.1 percent to $352,038. Consistent with the approved formula and distribution, the District’s FY 2026-27 budget will be funded at 88 percent or $309,793 by special assessments on property owners and 12 percent or $42,245 by the City’s General Fund for general benefit of publicly accessible areas. The proposed annual assessment for tax roll year 2026-2027 is $309,793. The annual maintenance budget is balanced, with expected District expenditures not exceeding assessments. A proposed resolution authorizing the levying and collection of assessments is attached. Copies of the Reports, including the annual budget and assessments, are available for review in the City Clerk’s Office. EQUITY IMPACT All City actions are assessed for impact. Because this item is on the consent calendar, this section indicates assessment process, not findings. The anticipated impact of this policy, program, or action has been assessed in the following way: Reviewed from similar or relevant past program or policy in Redwood City 7.B. - Page 2 of 5 16