The City manages five different landscape districts containing over 20 different assessment zones, most represented by an individual HOA. The districts include Landscape Management District 22 (LMD; “ad valorem”) and four Lighting and Landscape Assessment Districts (LLADs). Note that LMD 22 revenue is collected from all parcel owners within the LMD 22 (ad valorem) boundary, and it is a property tax. For more information about the LMD 22 fund, visit the City’s annual budgets webpage.

Revenue collected from the LLADs is regulated by Proposition 218, which specifies how property-related fees are levied, collected, and expended. The City utilizes the funds to provide landscape maintenance services to various LLAD zones, which are typically represented by an HOA. The City, in its role as the landscape and fiduciary administrator, collaborates with HOAs and community members to ensure the delivery of high-quality service. Final authority for all decisions regarding expenditures from the LLADs resides with the City Council and is delegated to City staff, in compliance with applicable law. The LLAD funds are public funds.

 LLAD Financial Statements