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2026-06-16; City Council; Resolution 2026-118
Exhibit 1 RESOLUTION NO. 2026-118 . A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF CARLSBAD, CALIFORNIA, ESTABLISHING THE FISCAL YEAR 2026-27 SPECIAL TAXES FOR COMMUNITY FACILITIES DISTRICT NO. 1 WHEREAS, the City Council of the City of Carlsbad, California ("legislative body"), formerly initiated proceedings, held a public hearing, conducted an election and received a favorable vote from the qualified electors relating to the levy of a special tax in a community facilities district, all as authorized pursuant to the terms and provisions of the "Mello-Roos Community Facilities Act of 1982” (California Government Code Section 53311 et. seq.). This Community Facilities District shall be referred to as Community Facilities District No. 1 ("District"); and WHEREAS, this legislative body, by Ordinance No. NS-155 as authorized by California Government Code Section 53340, has authorized the levy of a special tax to pay for costs and expenses related to the District; and WHEREAS, this legislative body desires to establish the specific rate of the special tax to be collected for the next fiscal year 2026-27. NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Carlsbad, California, as follows: 1.That the above recitations are true and correct. 2. That the proposed action is not a “project” as defined by California Environmental Quality Act, or CEQA, Section 21065 and CEQA Guidelines Section 15378(a) and does not require environmental review under CEQA Guidelines Section 15060(c)(2) because the action is limited to adopting special tax rates for the fiscal year. The action has no potential to cause either a direct physical change in the environment or a reasonably foreseeable indirect physical change in the environment. The direction provided by the City Council does not have a legally binding effect on future discretionary actions to approve the capital improvement projects being funded by District proceeds. Public input received and technical information prepared will be used during the planning and environmental evaluation process. 3.That the specific rate and amount of the special tax to be collected for fiscal year 2026-27 to pay for the costs and expenses for the District is determined and established as set forth in Attachment A. June 16, 2026 Item #4 Page 8 of 31 Docusign Envelope ID: F4E1B2D4-E802-8334-80F6-7E7AF94F5F26 4.That the rate as set forth in Attachment A does not exceed the amount as previously authorized by this legislative body’s Ordinance No. NS-155, and is not in excess of that as previously approved by the qualified electors of the District. 5.That the proceeds of the special tax shall be used to pay, in whole or in part, the costs of the following, in the following order of priority: a.Payment of principal and interest on any outstanding authorized bonded indebtedness; b.Necessary replenishment of bond reserve funds or other reserve funds; c.Payment of costs and expenses of authorized public facilities; d.Repayment of advances and loans, if appropriate; and e.Payment of administrative expenses of the District. 6.That the proceeds of the special taxes shall be used as set forth above and shall not be used for any other purpose. 7.That the annual special tax shall be collected in the same manner as ordinary ad valorem property taxes are collected, and shall be subject to the same penalties and same procedure and sale in cases of any delinquency for ad valorem taxes, and the Tax Collector is authorized to deduct reasonable administrative costs incurred in collecting any said special tax. 8.That all monies above collected shall be paid into the District funds, including any bond fund and reserve fund. 9.That the City Manager or designee is directed to calculate the installment of the annual special tax for each parcel within the District and provide a list of those special taxes to the Auditor of the County. The Auditor of the County is directed to enter in the next County assessment roll on which taxes will become due, opposite each lot or parcel of land affected in a space marked "public improvements, special tax" or by any other suitable designation, the installment of the special tax. 10.That the County Auditor shall then, at the close of the tax collection period, promptly render to this Agency a detailed report showing the amount and/or amounts of such special tax installments, interest, penalties and percentages so collected and from what property collected, and also provide a statement of any percentages retained for the expense of making any such collection. June 16, 2026 Item #4 Page 9 of 31 Docusign Envelope ID: F4E1B2D4-E802-8334-80F6-7E7AF94F5F26 PASSED, APPROVED AND ADOPTED at a Regular Meeting of the City Council of the City of Carlsbad on the 16th day of June, 2026, by the following vote, to wit: AYES: Blackburn, Bhat-Patel, Acosta, Burkholder, Shin. NAYS: None. ABSTAIN: None. ABSENT: None. ______________________________________ KEITH BLACKBURN, Mayor ______________________________________ SHERRY FREISINGER, City Clerk (SEAL) June 16, 2026 Item #4 Page 10 of 31 Docusign Envelope ID: F4E1B2D4-E802-8334-80F6-7E7AF94F5F26 CITY OF CARLSBAD COMMUNITY FACILITIES DISTRICT NO. 1 TAX RATES FOR FISCAL YEAR 2026-27 MAXIMUM UNDEVELOPED PROPERTY TAX ATTACHMENT A Page 1 PROPERTY TYPE TAX RATE IMPROVEMENT AREA I:MAY 7, 1991 FY 1993-94 FY 1994-95 FY 1995-96 FY 1996-97 FY 1997-98 RESIDENTIAL (PER ACRE) RL $453 $469 $474 $474 $475 $477 RLM 1,244 1,289 1,303 1,303 1,304 1,312 RM 2,085 2,160 2,184 2,184 2,186 2,199 RMH 3,198 3,312 3,348 3,348 3,351 3,371 RH 4,501 4,662 4,713 4,713 4,718 4,746 NON-RESIDENTIAL (PER ACRE) COMMERCIAL $3,868 $4,006 $4,050 $4,050 $4,054 $4,078 INDUSTRIAL 1,934 2,003 2,025 2,025 2,027 2,039 PROPERTY TYPE TAX RATE IMPROVEMENT AREA II:MAY 7, 1991 FY 1993-94 FY 1994-95 FY 1995-96 FY 1996-97 FY 1997-98 RESIDENTIAL (PER ACRE) RL $446 $462 $467 $467 $468 $471 RLM 1,225 1,269 1,282 1,282 1,284 1,291 RM 1,961 2,032 2,054 2,054 2,056 2,068 RMH 3,011 3,118 3,152 3,152 3,155 3,174 RH 4,414 4,572 4,622 4,622 4,627 4,654 NON-RESIDENTIAL (PER ACRE) COMMERCIAL $2,579 $2,671 $2,700 $2,700 $2,703 $2,719 INDUSTRIAL 1,547 1,603 1,620 1,620 1,622 1,631 2026-27 MAXIMUM PERCENTAGE 2026-27 ACTUAL PERCENTAGE NOTES: TAX RATE AREA I INCLUDES PROPERTY WITHIN BRIDGE AND THOROUGHFARE DISTRICT NO. 1. TAX RATE AREA II EXCLUDES PROPERTY WITHIN BRIDGE AND THOROUGHFARE DISTRICT NO. 1. ENGINEERING NEWS RECORD INFLATION RATE WAS -1.90%. ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES. % OF ONE-TIME SPECIAL TAX 13.81% 13.81% FORMATION OR ANNEXATION DATE FORMATION OR ANNEXATION DATE NOTE: ACTUAL TAX RATES FOR UNDEVELOPED PROPERTY FOR FISCAL YEAR 2026-27 ARE HEREIN ESTABLISHED AT $0 PER ACRE. TAX RATES FOR FISCAL YEAR 2026-27 ANNUAL NON-RESIDENTIAL TAX - DEVELOPED PROPERTY June 16, 2026 Item #4 Page 11 of 31 Docusign Envelope ID: F4E1B2D4-E802-8334-80F6-7E7AF94F5F26 CITY OF CARLSBAD COMMUNITY FACILITIES DISTRICT NO. 1 TAX RATES FOR FISCAL YEAR 2026-27 MAXIMUM UNDEVELOPED PROPERTY TAX Page 2 PROPERTY TYPE TAX RATE IMPROVEMENT AREA I:FY 1998-99 FY 1999-00 FY 2000-01 FY 2001-02 FY 2002-03 FY 2003-04 RESIDENTIAL (PER ACRE) RL $480 $486 $494 $501 $506 $510 RLM 1,320 1,335 1,356 1,376 1,390 1,402 RM 2,212 2,237 2,273 2,307 2,330 2,351 RMH 3,391 3,430 3,486 3,537 3,572 3,604 RH 4,774 4,829 4,907 4,979 5,029 5,074 NON-RESIDENTIAL (PER ACRE) COMMERCIAL $4,102 $4,149 $4,216 $4,279 $4,321 $4,360 INDUSTRIAL 2,051 2,075 2,108 2,139 2,161 2,180 PROPERTY TYPE TAX RATE IMPROVEMENT AREA II:FY 1998-99 FY 1999-00 FY 2000-01 FY 2001-02 FY 2002-03 FY 2003-04 RESIDENTIAL (PER ACRE) RL $473 $479 $487 $494 $499 $503 RLM 1,299 1,314 1,335 1,355 1,368 1,381 RM 2,080 2,104 2,138 2,170 2,191 2,211 RMH 3,193 3,229 3,282 3,330 3,363 3,393 RH 4,682 4,735 4,812 4,883 4,931 4,975 NON-RESIDENTIAL (PER ACRE) COMMERCIAL $2,735 $2,766 $2,811 $2,853 $2,881 $2,906 INDUSTRIAL 1,641 1,660 1,687 1,712 1,728 1,744 FORMATION OR ANNEXATION DATE FORMATION OR ANNEXATION DATE NOTE: ACTUAL TAX RATES FOR UNDEVELOPED PROPERTY FOR FISCAL YEAR 2026-27 ARE HEREIN ESTABLISHED AT $0 PER ACRE. June 16, 2026 Item #4 Page 12 of 31 Docusign Envelope ID: F4E1B2D4-E802-8334-80F6-7E7AF94F5F26 CITY OF CARLSBAD COMMUNITY FACILITIES DISTRICT NO. 1 TAX RATES FOR FISCAL YEAR 2026-27 MAXIMUM UNDEVELOPED PROPERTY TAX Page 3 PROPERTY TYPE TAX RATE IMPROVEMENT AREA I:FY 2004-05 FY 2005-06 FY 2006-07 FY 2007-08 FY 2008-09 FY 2009-10 RESIDENTIAL (PER ACRE) RL $518 $534 $543 $553 $563 $580 RLM 1,422 1,466 1,491 1,518 1,546 1,594 RM 2,384 2,457 2,499 2,545 2,591 2,671 RMH 3,655 3,767 3,832 3,902 3,972 4,096 RH 5,146 5,303 5,394 5,492 5,592 5,766 NON-RESIDENTIAL (PER ACRE) COMMERCIAL $4,422 $4,557 $4,635 $4,720 $4,805 $4,954 INDUSTRIAL 2,211 2,279 2,318 2,360 2,403 2,477 PROPERTY TYPE TAX RATE IMPROVEMENT AREA II:FY 2004-05 FY 2005-06 FY 2006-07 FY 2007-08 FY 2008-09 FY 2009-10 RESIDENTIAL (PER ACRE) RL $510 $526 $535 $545 $555 $572 RLM 1,400 1,443 1,468 1,495 1,522 1,569 RM 2,242 2,311 2,351 2,393 2,437 2,512 RMH 3,442 3,547 3,608 3,673 3,740 3,856 RH 5,047 5,201 5,290 5,386 5,484 5,654 NON-RESIDENTIAL (PER ACRE) COMMERCIAL $2,948 $3,038 $3,090 $3,146 $3,204 $3,303 INDUSTRIAL 1,769 1,823 1,854 1,888 1,922 1,982 FORMATION OR ANNEXATION DATE FORMATION OR ANNEXATION DATE NOTE: ACTUAL TAX RATES FOR UNDEVELOPED PROPERTY FOR FISCAL YEAR 2026-27 ARE HEREIN ESTABLISHED AT $0 PER ACRE. June 16, 2026 Item #4 Page 13 of 31 Docusign Envelope ID: F4E1B2D4-E802-8334-80F6-7E7AF94F5F26 CITY OF CARLSBAD COMMUNITY FACILITIES DISTRICT NO. 1 TAX RATES FOR FISCAL YEAR 2026-27 MAXIMUM UNDEVELOPED PROPERTY TAX Page 4 PROPERTY TYPE TAX RATE IMPROVEMENT AREA I:FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2015-16 RESIDENTIAL (PER ACRE) RL $571 $579 $586 $586 $598 $605 RLM 1,569 1,591 1,610 1,610 1,644 1,663 RM 2,631 2,667 2,698 2,698 2,755 2,788 RMH 4,033 4,089 4,137 4,137 4,224 4,275 RH 5,678 5,756 5,824 5,824 5,947 6,018 NON-RESIDENTIAL (PER ACRE) COMMERCIAL $4,879 $4,946 $5,005 $5,005 $5,110 $5,171 INDUSTRIAL 2,439 2,473 2,502 2,502 2,555 2,585 PROPERTY TYPE TAX RATE IMPROVEMENT AREA II:FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2015-16 RESIDENTIAL (PER ACRE) RL $563 $571 $578 $578 $590 $597 RLM 1,545 1,566 1,585 1,585 1,618 1,637 RM 2,474 2,508 2,538 2,538 2,591 2,622 RMH 3,797 3,850 3,895 3,895 3,977 4,025 RH 5,568 5,645 5,712 5,712 5,832 5,901 NON-RESIDENTIAL (PER ACRE) COMMERCIAL $3,253 $3,297 $3,337 $3,337 $3,407 $3,447 INDUSTRIAL 1,952 1,978 2,002 2,002 2,044 2,068 FORMATION OR ANNEXATION DATE FORMATION OR ANNEXATION DATE NOTE: ACTUAL TAX RATES FOR UNDEVELOPED PROPERTY FOR FISCAL YEAR 2026-27 ARE HEREIN ESTABLISHED AT $0 PER ACRE. June 16, 2026 Item #4 Page 14 of 31 Docusign Envelope ID: F4E1B2D4-E802-8334-80F6-7E7AF94F5F26 CITY OF CARLSBAD COMMUNITY FACILITIES DISTRICT NO. 1 TAX RATES FOR FISCAL YEAR 2026-27 MAXIMUM UNDEVELOPED PROPERTY TAX Page 5 PROPERTY TYPE TAX RATE IMPROVEMENT AREA I:FY 2016-17 FY 2017-18 FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 RESIDENTIAL (PER ACRE) RL $610 $623 $630 $635 $634 $636 RLM 1,676 1,711 1,732 1,745 1,741 1,748 RM 2,809 2,868 2,903 2,925 2,919 2,929 RMH 4,306 4,397 4,451 4,484 4,475 4,491 RH 6,062 6,190 6,266 6,313 6,300 6,322 NON-RESIDENTIAL (PER ACRE) COMMERCIAL $5,209 $5,319 $5,385 $5,425 $5,414 $5,433 INDUSTRIAL 2,605 2,659 2,692 2,712 2,707 2,716 PROPERTY TYPE TAX RATE IMPROVEMENT AREA II:FY 2016-17 FY 2017-18 FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 RESIDENTIAL (PER ACRE) RL $601 $614 $621 $626 $625 $627 RLM 1,650 1,684 1,705 1,718 1,714 1,720 RM 2,642 2,697 2,730 2,751 2,745 2,755 RMH 4,055 4,140 4,191 4,222 4,214 4,228 RH 5,945 6,070 6,145 6,191 6,179 6,200 NON-RESIDENTIAL (PER ACRE) COMMERCIAL $3,473 $3,546 $3,590 $3,616 $3,609 $3,622 INDUSTRIAL 2,084 2,128 2,154 2,170 2,166 2,173 FORMATION OR ANNEXATION DATE FORMATION OR ANNEXATION DATE NOTE: ACTUAL TAX RATES FOR UNDEVELOPED PROPERTY FOR FISCAL YEAR 2026-27 ARE HEREIN ESTABLISHED AT $0 PER ACRE. June 16, 2026 Item #4 Page 15 of 31 Docusign Envelope ID: F4E1B2D4-E802-8334-80F6-7E7AF94F5F26 CITY OF CARLSBAD COMMUNITY FACILITIES DISTRICT NO. 1 TAX RATES FOR FISCAL YEAR 2026-27 MAXIMUM UNDEVELOPED PROPERTY TAX Page 6 PROPERTY TYPE TAX RATE IMPROVEMENT AREA I:FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 RESIDENTIAL (PER ACRE) RL $674 $675 $710 $727 $720 RLM 1,853 1,854 1,951 1,997 1,978 RM 3,105 3,108 3,270 3,347 3,315 RMH 4,761 4,766 5,014 5,132 5,083 RH 6,703 6,709 7,059 7,225 7,155 NON-RESIDENTIAL (PER ACRE) COMMERCIAL $5,759 $5,765 $6,066 $6,208 $6,148 INDUSTRIAL 2,880 2,883 3,033 3,104 3,074 PROPERTY TYPE TAX RATE IMPROVEMENT AREA II:FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 RESIDENTIAL (PER ACRE) RL $665 $665 $700 $717 $710 RLM 1,824 1,826 1,921 1,966 1,947 RM 2,921 2,923 3,076 3,148 3,118 RMH 4,483 4,487 4,721 4,832 4,786 RH 6,573 6,580 6,923 7,085 7,017 NON-RESIDENTIAL (PER ACRE) COMMERCIAL $3,840 $3,843 $4,044 $4,139 $4,099 INDUSTRIAL 2,304 2,306 2,426 2,483 2,459 FORMATION OR ANNEXATION DATE FORMATION OR ANNEXATION DATE NOTE: ACTUAL TAX RATES FOR UNDEVELOPED PROPERTY FOR FISCAL YEAR 2026-27 ARE HEREIN ESTABLISHED AT $0 PER ACRE. June 16, 2026 Item #4 Page 16 of 31 Docusign Envelope ID: F4E1B2D4-E802-8334-80F6-7E7AF94F5F26 CITY OF CARLSBAD COMMUNITY FACILITIES DISTRICT NO. 1 TAX RATES FOR FISCAL YEAR 2026-27 SPECIAL DEVELOPMENT TAX ONE-TIME Page 7 PROPERTY TYPE TAX RATE IMPROVEMENT AREA I:MAY 7, 1991 FY 1993-94 FY 1994-95 FY 1995-96 FY 1996-97 FY 1997-98 RESIDENTIAL (PER DWELLING UNIT) (100% of the Maximum Tax) 0 - 1.5 DU /ACRE $7,175.04 $7,431.71 $7,512.57 $7,512.57 $7,520.07 $7,564.92 1.51 - 4.0 DU/ACRE 7,175.04 7,431.71 7,512.57 7,512.57 7,520.07 7,564.92 4.1 - 8.0 DU/ACRE 4,528.72 4,690.72 4,741.76 4,741.76 4,746.50 4,774.81 8.1 - 15.0 DU/ACRE 4,528.72 4,690.72 4,741.76 4,741.76 4,746.50 4,774.81 15.1 - 23.0 DU/ACRE 4,528.72 4,690.72 4,741.76 4,741.76 4,746.50 4,774.81 NON-RESIDENTIAL (PER SQ.FT.) (100% of the Maximum Tax) AUTO - GASOLINE $13.07 $13.54 $13.69 $13.69 $13.70 $13.78 AUTO - REPAIR & SALES 5.50 5.69 5.75 5.75 5.76 5.79 AUTO CAR WASH 10.17 10.53 10.65 10.65 10.66 10.72 BANK - WALK IN 20.68 21.42 21.65 21.65 21.67 21.80 BANK - WITH DRIVE THRU 29.11 30.15 30.48 30.48 30.51 30.69 BOWLING ALLEY 10.69 11.07 11.19 11.19 11.20 11.27 CAMPGROUND 28.22 29.23 29.55 29.55 29.58 29.75 CHURCH 4.82 4.99 5.05 5.05 5.05 5.08 COMMERCIAL SHOPS 4.67 4.84 4.89 4.89 4.90 4.93 COMMUNITY SHOPPING CENTER 6.83 7.08 7.15 7.15 7.16 7.20 CONVENIENCE MARKET 44.01 45.59 46.08 46.08 46.13 46.41 DISCOUNT STORE 5.19 5.38 5.43 5.43 5.44 5.47 GOLF COURSE 4.93 5.11 5.16 5.16 5.17 5.20 GROCERY STORE 12.54 12.99 13.13 13.13 13.14 13.22 HEALTH CLUB 4.66 4.82 4.88 4.88 4.88 4.91 HELIPORTS 17.13 17.74 17.94 17.94 17.96 18.06 HOSPITAL - CONVALESCENT 3.76 3.89 3.93 3.93 3.94 3.96 HOSPITAL - GENERAL 6.25 6.48 6.55 6.55 6.55 6.59 HOTEL - CONV. FAC/COMM.5.59 5.79 5.86 5.86 5.86 5.90 INDOOR SPORTS ARENA 3.76 3.89 3.93 3.93 3.94 3.96 INDUSTRIAL - COMMERCIAL BUSINESS PARK 3.45 3.57 3.61 3.61 3.61 3.64 JUNIOR COLLEGE 3.53 3.66 3.70 3.70 3.70 3.72 LIBRARY 6.87 7.11 7.19 7.19 7.20 7.24 LUMBER/HARDWARE STORE 3.98 4.12 4.17 4.17 4.17 4.20 MARINA 23.93 24.79 25.06 25.06 25.08 25.23 MOTEL 4.34 4.49 4.54 4.54 4.54 4.57 NEIGHBORHOOD SHOPPING CENTER 10.41 10.78 10.90 10.90 10.91 10.98 OFFICE - COMMERCIAL (< 100,000 SF)4.13 4.27 4.32 4.32 4.32 4.35 OFFICE - GOVERNMENT 4.72 4.89 4.94 4.94 4.95 4.98 OFFICE - HIGH RISE 4.30 4.46 4.51 4.51 4.51 4.54 OFFICE - MEDICAL 3.90 4.04 4.08 4.08 4.09 4.11 OUTDOOR TENNIS COURT 45.35 46.97 47.49 47.49 47.53 47.82 RACE TRACK 8.22 8.51 8.61 8.61 8.61 8.67 REGIONAL SHOPPING CENTER 5.40 5.59 5.65 5.65 5.66 5.69 RESORT HOTEL 3.71 3.84 3.88 3.88 3.89 3.91 RESTAURANT - FAST FOOD 45.87 47.51 48.03 48.03 48.07 48.36 RESTAURANT - QUALITY 10.59 10.97 11.09 11.09 11.10 11.16 RESTAURANT - SIT DOWN 24.45 25.32 25.60 25.60 25.62 25.78 S & L - WALK IN 8.88 9.20 9.30 9.30 9.31 9.36 S & L - WITH DRIVE THRU 12.23 12.67 12.81 12.81 12.82 12.90 UNIVERSITY 3.64 3.77 3.81 3.81 3.82 3.84 ALL OTHER COMMERCIAL USES NOT IDENTIFIED ABOVE 3.45 3.57 3.61 3.61 3.61 3.64 ALL OTHER INDUSTRIAL USES NOT IDENTIFIED ABOVE 2.80 2.90 2.94 2.94 2.94 2.96 NOTES: TAX RATE AREA I INCLUDES PROPERTY WITHIN BRIDGE AND THOROUGHFARE DISTRICT NO. 1. TAX RATE AREA II EXCLUDES PROPERTY WITHIN BRIDGE AND THOROUGHFARE DISTRICT NO. 1. ENGINEERING NEWS RECORD INFLATION RATE WAS -1.90%. ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES. FORMATION OR ANNEXATION DATE June 16, 2026 Item #4 Page 17 of 31 Docusign Envelope ID: F4E1B2D4-E802-8334-80F6-7E7AF94F5F26 CITY OF CARLSBAD COMMUNITY FACILITIES DISTRICT NO. 1 TAX RATES FOR FISCAL YEAR 2026-27 SPECIAL DEVELOPMENT TAX ONE-TIME Page 8 PROPERTY TYPE TAX RATE IMPROVEMENT AREA I:FY 1998-99 FY 1999-00 FY 2000-01 FY 2001-02 FY 2002-03 FY 2003-04 RESIDENTIAL (PER DWELLING UNIT) (100% of the Maximum Tax) 0 - 1.5 DU /ACRE $7,610.04 $7,696.56 $7,821.49 $7,937.08 $8,015.67 $8,087.17 1.51 - 4.0 DU/ACRE 7,610.04 7,696.56 7,821.49 7,937.08 8,015.67 8,087.17 4.1 - 8.0 DU/ACRE 4,803.28 4,857.89 4,936.75 5,009.70 5,059.31 5,104.43 8.1 - 15.0 DU/ACRE 4,803.28 4,857.89 4,936.75 5,009.70 5,059.31 5,104.43 15.1 - 23.0 DU/ACRE 4,803.28 4,857.89 4,936.75 5,009.70 5,059.31 5,104.43 NON-RESIDENTIAL (PER SQ.FT.) (100% of the Maximum Tax) AUTO - GASOLINE $13.86 $14.02 $14.25 $14.46 $14.60 $14.73 AUTO - REPAIR & SALES 5.83 5.90 5.99 6.08 6.14 6.19 AUTO CAR WASH 10.79 10.91 11.09 11.25 11.36 11.46 BANK - WALK IN 21.93 22.18 22.54 22.87 23.10 23.31 BANK - WITH DRIVE THRU 30.87 31.22 31.73 32.20 32.52 32.81 BOWLING ALLEY 11.33 11.46 11.65 11.82 11.94 12.04 CAMPGROUND 29.93 30.27 30.76 31.22 31.53 31.81 CHURCH 5.11 5.17 5.25 5.33 5.38 5.43 COMMERCIAL SHOPS 4.96 5.01 5.09 5.17 5.22 5.27 COMMUNITY SHOPPING CENTER 7.25 7.33 7.45 7.56 7.63 7.70 CONVENIENCE MARKET 46.68 47.21 47.98 48.69 49.17 49.61 DISCOUNT STORE 5.50 5.57 5.66 5.74 5.80 5.85 GOLF COURSE 5.23 5.29 5.38 5.46 5.51 5.56 GROCERY STORE 13.30 13.45 13.67 13.87 14.01 14.13 HEALTH CLUB 4.94 5.00 5.08 5.15 5.20 5.25 HELIPORTS 18.17 18.38 18.68 18.95 19.14 19.31 HOSPITAL - CONVALESCENT 3.98 4.03 4.09 4.15 4.20 4.23 HOSPITAL - GENERAL 6.63 6.71 6.82 6.92 6.99 7.05 HOTEL - CONV. FAC/COMM.5.93 6.00 6.10 6.19 6.25 6.30 INDOOR SPORTS ARENA 3.98 4.03 4.09 4.15 4.20 4.23 INDUSTRIAL - COMMERCIAL BUSINESS PARK 3.66 3.70 3.76 3.82 3.85 3.89 JUNIOR COLLEGE 3.74 3.79 3.85 3.90 3.94 3.98 LIBRARY 7.28 7.36 7.48 7.59 7.67 7.74 LUMBER/HARDWARE STORE 4.22 4.27 4.34 4.40 4.45 4.49 MARINA 25.38 25.67 26.09 26.47 26.74 26.98 MOTEL 4.60 4.65 4.73 4.80 4.84 4.89 NEIGHBORHOOD SHOPPING CENTER 11.04 11.17 11.35 11.52 11.63 11.73 OFFICE - COMMERCIAL (< 100,000 SF)4.38 4.43 4.50 4.56 4.61 4.65 OFFICE - GOVERNMENT 5.01 5.07 5.15 5.22 5.28 5.32 OFFICE - HIGH RISE 4.56 4.62 4.69 4.76 4.81 4.85 OFFICE - MEDICAL 4.14 4.18 4.25 4.31 4.36 4.40 OUTDOOR TENNIS COURT 48.10 48.65 49.44 50.17 50.67 51.12 RACE TRACK 8.72 8.82 8.96 9.09 9.18 9.26 REGIONAL SHOPPING CENTER 5.73 5.79 5.89 5.97 6.03 6.09 RESORT HOTEL 3.93 3.98 4.04 4.10 4.14 4.18 RESTAURANT - FAST FOOD 48.65 49.20 50.00 50.74 51.24 51.70 RESTAURANT - QUALITY 11.23 11.36 11.54 11.71 11.83 11.93 RESTAURANT - SIT DOWN 25.93 26.23 26.65 27.05 27.31 27.56 S & L - WALK IN 9.42 9.53 9.68 9.82 9.92 10.01 S & L - WITH DRIVE THRU 12.97 13.12 13.33 13.53 13.67 13.79 UNIVERSITY 3.86 3.91 3.97 4.03 4.07 4.11 ALL OTHER COMMERCIAL USES NOT IDENTIFIED ABOVE 3.66 3.70 3.76 3.82 3.85 3.89 ALL OTHER INDUSTRIAL USES NOT IDENTIFIED ABOVE 2.97 3.01 3.06 3.10 3.13 3.16 NOTES: TAX RATE AREA I INCLUDES PROPERTY WITHIN BRIDGE AND THOROUGHFARE DISTRICT NO. 1. TAX RATE AREA II EXCLUDES PROPERTY WITHIN BRIDGE AND THOROUGHFARE DISTRICT NO. 1. ENGINEERING NEWS RECORD INFLATION RATE WAS -1.90%. ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES. FORMATION OR ANNEXATION DATE June 16, 2026 Item #4 Page 18 of 31 Docusign Envelope ID: F4E1B2D4-E802-8334-80F6-7E7AF94F5F26 CITY OF CARLSBAD COMMUNITY FACILITIES DISTRICT NO. 1 TAX RATES FOR FISCAL YEAR 2026-27 SPECIAL DEVELOPMENT TAX ONE-TIME Page 9 PROPERTY TYPE TAX RATE IMPROVEMENT AREA I:FY 2004-05 FY 2005-06 FY 2006-07 FY 2007-08 FY 2008-09 FY 2009-10 RESIDENTIAL (PER DWELLING UNIT) (100% of the Maximum Tax) 0 - 1.5 DU /ACRE $8,202.75 $8,453.25 $8,598.64 $8,754.82 $8,913.84 $9,190.24 1.51 - 4.0 DU/ACRE 8,202.75 8,453.25 8,598.64 8,754.82 8,913.84 9,190.24 4.1 - 8.0 DU/ACRE 5,177.39 5,335.50 5,427.26 5,525.84 5,626.21 5,800.67 8.1 - 15.0 DU/ACRE 5,177.39 5,335.50 5,427.26 5,525.84 5,626.21 5,800.67 15.1 - 23.0 DU/ACRE 5,177.39 5,335.50 5,427.26 5,525.84 5,626.21 5,800.67 NON-RESIDENTIAL (PER SQ.FT.) (100% of the Maximum Tax) AUTO - GASOLINE $14.94 $15.40 $15.66 $15.95 $16.24 $16.74 AUTO - REPAIR & SALES 6.28 6.47 6.59 6.71 6.83 7.04 AUTO CAR WASH 11.63 11.98 12.19 12.41 12.63 13.03 BANK - WALK IN 23.64 24.36 24.78 25.23 25.69 26.48 BANK - WITH DRIVE THRU 33.28 34.29 34.88 35.51 36.16 37.28 BOWLING ALLEY 12.22 12.59 12.81 13.04 13.27 13.69 CAMPGROUND 32.26 33.25 33.82 34.43 35.06 36.15 CHURCH 5.51 5.68 5.77 5.88 5.99 6.17 COMMERCIAL SHOPS 5.34 5.51 5.60 5.70 5.81 5.99 COMMUNITY SHOPPING CENTER 7.81 8.05 8.19 8.34 8.49 8.75 CONVENIENCE MARKET 50.32 51.85 52.75 53.70 54.68 56.38 DISCOUNT STORE 5.93 6.11 6.22 6.33 6.45 6.65 GOLF COURSE 5.64 5.81 5.91 6.02 6.13 6.32 GROCERY STORE 14.33 14.77 15.03 15.30 15.58 16.06 HEALTH CLUB 5.32 5.49 5.58 5.68 5.79 5.97 HELIPORTS 19.59 20.18 20.53 20.90 21.28 21.94 HOSPITAL - CONVALESCENT 4.29 4.42 4.50 4.58 4.67 4.81 HOSPITAL - GENERAL 7.15 7.37 7.49 7.63 7.77 8.01 HOTEL - CONV. FAC/COMM.6.39 6.59 6.70 6.82 6.95 7.16 INDOOR SPORTS ARENA 4.29 4.42 4.50 4.58 4.67 4.81 INDUSTRIAL - COMMERCIAL BUSINESS PARK 3.94 4.06 4.13 4.21 4.28 4.42 JUNIOR COLLEGE 4.04 4.16 4.23 4.31 4.38 4.52 LIBRARY 7.85 8.09 8.23 8.38 8.53 8.79 LUMBER/HARDWARE STORE 4.55 4.69 4.77 4.86 4.95 5.10 MARINA 27.36 28.20 28.68 29.20 29.73 30.65 MOTEL 4.96 5.11 5.20 5.29 5.39 5.55 NEIGHBORHOOD SHOPPING CENTER 11.90 12.27 12.48 12.70 12.93 13.34 OFFICE - COMMERCIAL (< 100,000 SF)4.72 4.86 4.94 5.03 5.13 5.28 OFFICE - GOVERNMENT 5.40 5.56 5.66 5.76 5.87 6.05 OFFICE - HIGH RISE 4.92 5.07 5.16 5.25 5.35 5.51 OFFICE - MEDICAL 4.46 4.59 4.67 4.76 4.85 5.00 OUTDOOR TENNIS COURT 51.85 53.43 54.35 55.34 56.34 58.09 RACE TRACK 9.40 9.68 9.85 10.03 10.21 10.53 REGIONAL SHOPPING CENTER 6.17 6.36 6.47 6.59 6.71 6.92 RESORT HOTEL 4.24 4.37 4.44 4.52 4.61 4.75 RESTAURANT - FAST FOOD 52.44 54.04 54.97 55.97 56.98 58.75 RESTAURANT - QUALITY 12.11 12.47 12.69 12.92 13.15 13.56 RESTAURANT - SIT DOWN 27.95 28.80 29.30 29.83 30.37 31.32 S & L - WALK IN 10.15 10.46 10.64 10.84 11.03 11.37 S & L - WITH DRIVE THRU 13.98 14.41 14.66 14.93 15.20 15.67 UNIVERSITY 4.16 4.29 4.36 4.44 4.52 4.67 ALL OTHER COMMERCIAL USES NOT IDENTIFIED ABOVE 3.94 4.06 4.13 4.21 4.28 4.42 ALL OTHER INDUSTRIAL USES NOT IDENTIFIED ABOVE 3.21 3.30 3.36 3.42 3.48 3.59 NOTES: TAX RATE AREA I INCLUDES PROPERTY WITHIN BRIDGE AND THOROUGHFARE DISTRICT NO. 1. TAX RATE AREA II EXCLUDES PROPERTY WITHIN BRIDGE AND THOROUGHFARE DISTRICT NO. 1. ENGINEERING NEWS RECORD INFLATION RATE WAS -1.90%. ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES. FORMATION OR ANNEXATION DATE June 16, 2026 Item #4 Page 19 of 31 Docusign Envelope ID: F4E1B2D4-E802-8334-80F6-7E7AF94F5F26 CITY OF CARLSBAD COMMUNITY FACILITIES DISTRICT NO. 1 TAX RATES FOR FISCAL YEAR 2026-27 SPECIAL DEVELOPMENT TAX ONE-TIME Page 10 PROPERTY TYPE TAX RATE IMPROVEMENT AREA I:FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2015-16 RESIDENTIAL (PER DWELLING UNIT) (100% of the Maximum Tax) 0 - 1.5 DU /ACRE $9,050.29 $9,175.24 $9,284.04 $9,284.04 $9,479.45 $9,591.85 1.51 - 4.0 DU/ACRE 9,050.29 9,175.24 9,284.04 9,284.04 9,479.45 9,591.85 4.1 - 8.0 DU/ACRE 5,712.33 5,791.20 5,859.87 5,859.87 5,983.21 6,054.16 8.1 - 15.0 DU/ACRE 5,712.33 5,791.20 5,859.87 5,859.87 5,983.21 6,054.16 15.1 - 23.0 DU/ACRE 5,712.33 5,791.20 5,859.87 5,859.87 5,983.21 6,054.16 NON-RESIDENTIAL (PER SQ.FT.) (100% of the Maximum Tax) AUTO - GASOLINE $16.49 $16.71 $16.91 $16.91 $17.27 $17.47 AUTO - REPAIR & SALES 6.93 7.03 7.11 7.11 7.26 7.35 AUTO CAR WASH 12.83 13.00 13.16 13.16 13.44 13.59 BANK - WALK IN 26.08 26.44 26.76 26.76 27.32 27.64 BANK - WITH DRIVE THRU 36.71 37.22 37.66 37.66 38.45 38.91 BOWLING ALLEY 13.48 13.66 13.83 13.83 14.12 14.28 CAMPGROUND 35.60 36.09 36.51 36.51 37.28 37.73 CHURCH 6.08 6.16 6.24 6.24 6.37 6.44 COMMERCIAL SHOPS 5.90 5.98 6.05 6.05 6.17 6.25 COMMUNITY SHOPPING CENTER 8.62 8.74 8.84 8.84 9.03 9.14 CONVENIENCE MARKET 55.52 56.28 56.95 56.95 58.15 58.84 DISCOUNT STORE 6.55 6.64 6.71 6.71 6.86 6.94 GOLF COURSE 6.22 6.31 6.38 6.38 6.52 6.59 GROCERY STORE 15.82 16.03 16.22 16.22 16.57 16.76 HEALTH CLUB 5.87 5.96 6.03 6.03 6.15 6.23 HELIPORTS 21.61 21.91 22.17 22.17 22.63 22.90 HOSPITAL - CONVALESCENT 4.74 4.80 4.86 4.86 4.96 5.02 HOSPITAL - GENERAL 7.89 8.00 8.09 8.09 8.26 8.36 HOTEL - CONV. FAC/COMM.7.05 7.15 7.24 7.24 7.39 7.48 INDOOR SPORTS ARENA 4.74 4.80 4.86 4.86 4.96 5.02 INDUSTRIAL - COMMERCIAL BUSINESS PARK 4.35 4.41 4.46 4.46 4.56 4.61 JUNIOR COLLEGE 4.45 4.51 4.57 4.57 4.66 4.72 LIBRARY 8.66 8.78 8.88 8.88 9.07 9.18 LUMBER/HARDWARE STORE 5.02 5.09 5.15 5.15 5.26 5.32 MARINA 30.19 30.60 30.97 30.97 31.62 31.99 MOTEL 5.47 5.54 5.61 5.61 5.73 5.80 NEIGHBORHOOD SHOPPING CENTER 13.13 13.31 13.47 13.47 13.75 13.92 OFFICE - COMMERCIAL (< 100,000 SF)5.20 5.28 5.34 5.34 5.45 5.52 OFFICE - GOVERNMENT 5.96 6.04 6.11 6.11 6.24 6.31 OFFICE - HIGH RISE 5.43 5.50 5.57 5.57 5.69 5.75 OFFICE - MEDICAL 4.92 4.99 5.05 5.05 5.15 5.21 OUTDOOR TENNIS COURT 57.20 57.99 58.68 58.68 59.92 60.63 RACE TRACK 10.37 10.51 10.64 10.64 10.86 10.99 REGIONAL SHOPPING CENTER 6.81 6.90 6.99 6.99 7.13 7.22 RESORT HOTEL 4.68 4.74 4.80 4.80 4.90 4.96 RESTAURANT - FAST FOOD 57.86 58.65 59.35 59.35 60.60 61.32 RESTAURANT - QUALITY 13.36 13.54 13.70 13.70 13.99 14.16 RESTAURANT - SIT DOWN 30.84 31.26 31.63 31.63 32.30 32.68 S & L - WALK IN 11.20 11.36 11.49 11.49 11.73 11.87 S & L - WITH DRIVE THRU 15.43 15.64 15.83 15.83 16.16 16.35 UNIVERSITY 4.59 4.66 4.71 4.71 4.81 4.87 ALL OTHER COMMERCIAL USES NOT IDENTIFIED ABOVE 4.35 4.41 4.46 4.46 4.56 4.61 ALL OTHER INDUSTRIAL USES NOT IDENTIFIED ABOVE 3.54 3.59 3.63 3.63 3.70 3.75 NOTES: TAX RATE AREA I INCLUDES PROPERTY WITHIN BRIDGE AND THOROUGHFARE DISTRICT NO. 1. TAX RATE AREA II EXCLUDES PROPERTY WITHIN BRIDGE AND THOROUGHFARE DISTRICT NO. 1. ENGINEERING NEWS RECORD INFLATION RATE WAS -1.90%. ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES. FORMATION OR ANNEXATION DATE June 16, 2026 Item #4 Page 20 of 31 Docusign Envelope ID: F4E1B2D4-E802-8334-80F6-7E7AF94F5F26 CITY OF CARLSBAD COMMUNITY FACILITIES DISTRICT NO. 1 TAX RATES FOR FISCAL YEAR 2026-27 SPECIAL DEVELOPMENT TAX ONE-TIME Page 11 PROPERTY TYPE TAX RATE IMPROVEMENT AREA I:FY 2016-17 FY 2017-18 FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 RESIDENTIAL (PER DWELLING UNIT) (100% of the Maximum Tax) 0 - 1.5 DU /ACRE $9,663.26 $9,866.64 $9,988.45 $10,062.81 $10,042.64 $10,077.67 1.51 - 4.0 DU/ACRE 9,663.26 9,866.64 9,988.45 10,062.81 10,042.64 10,077.67 4.1 - 8.0 DU/ACRE 6,099.22 6,227.60 6,304.48 6,351.41 6,338.69 6,360.79 8.1 - 15.0 DU/ACRE 6,099.22 6,227.60 6,304.48 6,351.41 6,338.69 6,360.79 15.1 - 23.0 DU/ACRE 6,099.22 6,227.60 6,304.48 6,351.41 6,338.69 6,360.79 NON-RESIDENTIAL (PER SQ.FT.) (100% of the Maximum Tax) AUTO - GASOLINE $17.60 $17.97 $18.20 $18.33 $18.29 $18.36 AUTO - REPAIR & SALES 7.40 7.56 7.65 7.71 7.69 7.72 AUTO CAR WASH 13.70 13.98 14.16 14.26 14.23 14.28 BANK - WALK IN 27.85 28.43 28.79 29.00 28.94 29.04 BANK - WITH DRIVE THRU 39.20 40.03 40.52 40.82 40.74 40.88 BOWLING ALLEY 14.39 14.69 14.87 14.99 14.96 15.01 CAMPGROUND 38.01 38.81 39.29 39.58 39.50 39.64 CHURCH 6.49 6.63 6.71 6.76 6.74 6.77 COMMERCIAL SHOPS 6.29 6.43 6.51 6.55 6.54 6.56 COMMUNITY SHOPPING CENTER 9.20 9.40 9.51 9.58 9.56 9.60 CONVENIENCE MARKET 59.28 60.53 61.27 61.73 61.60 61.82 DISCOUNT STORE 6.99 7.14 7.22 7.28 7.26 7.29 GOLF COURSE 6.64 6.78 6.87 6.92 6.90 6.93 GROCERY STORE 16.89 17.24 17.46 17.59 17.55 17.61 HEALTH CLUB 6.27 6.40 6.48 6.53 6.52 6.54 HELIPORTS 23.07 23.56 23.85 24.03 23.98 24.06 HOSPITAL - CONVALESCENT 5.06 5.16 5.23 5.27 5.26 5.27 HOSPITAL - GENERAL 8.42 8.60 8.71 8.77 8.75 8.78 HOTEL - CONV. FAC/COMM.7.53 7.69 7.79 7.84 7.83 7.85 INDOOR SPORTS ARENA 5.06 5.16 5.23 5.27 5.26 5.27 INDUSTRIAL - COMMERCIAL BUSINESS PARK 4.64 4.74 4.80 4.84 4.83 4.84 JUNIOR COLLEGE 4.75 4.85 4.91 4.95 4.94 4.96 LIBRARY 9.25 9.44 9.56 9.63 9.61 9.64 LUMBER/HARDWARE STORE 5.36 5.47 5.54 5.58 5.57 5.59 MARINA 32.23 32.91 33.32 33.57 33.50 33.61 MOTEL 5.84 5.96 6.04 6.08 6.07 6.09 NEIGHBORHOOD SHOPPING CENTER 14.02 14.32 14.49 14.60 14.57 14.62 OFFICE - COMMERCIAL (< 100,000 SF)5.56 5.67 5.74 5.79 5.77 5.79 OFFICE - GOVERNMENT 6.36 6.49 6.57 6.62 6.61 6.63 OFFICE - HIGH RISE 5.80 5.92 5.99 6.03 6.02 6.04 OFFICE - MEDICAL 5.25 5.36 5.43 5.47 5.46 5.48 OUTDOOR TENNIS COURT 61.08 62.36 63.13 63.60 63.48 63.70 RACE TRACK 11.07 11.30 11.44 11.53 11.50 11.54 REGIONAL SHOPPING CENTER 7.27 7.42 7.52 7.57 7.56 7.58 RESORT HOTEL 4.99 5.10 5.16 5.20 5.19 5.21 RESTAURANT - FAST FOOD 61.77 63.07 63.85 64.33 64.20 64.42 RESTAURANT - QUALITY 14.26 14.56 14.74 14.85 14.82 14.87 RESTAURANT - SIT DOWN 32.93 33.62 34.04 34.29 34.22 34.34 S & L - WALK IN 11.96 12.21 12.36 12.45 12.43 12.47 S & L - WITH DRIVE THRU 16.47 16.82 17.03 17.16 17.12 17.18 UNIVERSITY 4.91 5.01 5.07 5.11 5.10 5.12 ALL OTHER COMMERCIAL USES NOT IDENTIFIED ABOVE 4.64 4.74 4.80 4.84 4.83 4.84 ALL OTHER INDUSTRIAL USES NOT IDENTIFIED ABOVE 3.78 3.86 3.90 3.93 3.93 3.94 NOTES: TAX RATE AREA I INCLUDES PROPERTY WITHIN BRIDGE AND THOROUGHFARE DISTRICT NO. 1. TAX RATE AREA II EXCLUDES PROPERTY WITHIN BRIDGE AND THOROUGHFARE DISTRICT NO. 1. ENGINEERING NEWS RECORD INFLATION RATE WAS -1.90%. ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES. FORMATION OR ANNEXATION DATE June 16, 2026 Item #4 Page 21 of 31 Docusign Envelope ID: F4E1B2D4-E802-8334-80F6-7E7AF94F5F26 CITY OF CARLSBAD COMMUNITY FACILITIES DISTRICT NO. 1 TAX RATES FOR FISCAL YEAR 2026-27 SPECIAL DEVELOPMENT TAX ONE-TIME Page 12 PROPERTY TYPE TAX RATE IMPROVEMENT AREA I:FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 RESIDENTIAL (PER DWELLING UNIT) (100% of the Maximum Tax) 0 - 1.5 DU /ACRE $10,683.85 $10,694.52 $11,252.05 $11,515.77 $11,405.32 1.51 - 4.0 DU/ACRE 10,683.85 10,694.52 11,252.05 11,515.77 11,405.32 4.1 - 8.0 DU/ACRE 6,743.40 6,750.13 7,102.04 7,268.49 7,198.78 8.1 - 15.0 DU/ACRE 6,743.40 6,750.13 7,102.04 7,268.49 7,198.78 15.1 - 23.0 DU/ACRE 6,743.40 6,750.13 7,102.04 7,268.49 7,198.78 NON-RESIDENTIAL (PER SQ.FT.) (100% of the Maximum Tax) AUTO - GASOLINE $19.46 $19.48 $20.50 $20.98 $20.78 AUTO - REPAIR & SALES 8.18 8.19 8.62 8.82 8.74 AUTO CAR WASH 15.14 15.16 15.95 16.32 16.17 BANK - WALK IN 30.79 30.82 32.43 33.19 32.87 BANK - WITH DRIVE THRU 43.34 43.38 45.65 46.71 46.27 BOWLING ALLEY 15.91 15.93 16.76 17.15 16.99 CAMPGROUND 42.02 42.06 44.26 45.29 44.86 CHURCH 7.18 7.18 7.56 7.73 7.66 COMMERCIAL SHOPS 6.96 6.97 7.33 7.50 7.43 COMMUNITY SHOPPING CENTER 10.18 10.19 10.72 10.97 10.86 CONVENIENCE MARKET 65.54 65.60 69.02 70.64 69.96 DISCOUNT STORE 7.73 7.74 8.14 8.33 8.25 GOLF COURSE 7.34 7.35 7.73 7.92 7.84 GROCERY STORE 18.67 18.69 19.66 20.12 19.93 HEALTH CLUB 6.94 6.94 7.30 7.48 7.40 HELIPORTS 25.51 25.54 26.87 27.50 27.23 HOSPITAL - CONVALESCENT 5.59 5.60 5.89 6.03 5.97 HOSPITAL - GENERAL 9.31 9.32 9.81 10.04 9.94 HOTEL - CONV. FAC/COMM.8.33 8.34 8.77 8.98 8.89 INDOOR SPORTS ARENA 5.59 5.60 5.89 6.03 5.97 INDUSTRIAL - COMMERCIAL BUSINESS PARK 5.14 5.14 5.41 5.54 5.48 JUNIOR COLLEGE 5.26 5.26 5.54 5.66 5.61 LIBRARY 10.22 10.23 10.77 11.02 10.91 LUMBER/HARDWARE STORE 5.93 5.93 6.24 6.39 6.33 MARINA 35.64 35.67 37.53 38.41 38.04 MOTEL 6.46 6.46 6.80 6.96 6.89 NEIGHBORHOOD SHOPPING CENTER 15.50 15.52 16.33 16.71 16.55 OFFICE - COMMERCIAL (< 100,000 SF)6.14 6.15 6.47 6.62 6.56 OFFICE - GOVERNMENT 7.03 7.04 7.41 7.58 7.51 OFFICE - HIGH RISE 6.41 6.41 6.75 6.91 6.84 OFFICE - MEDICAL 5.81 5.81 6.12 6.26 6.20 OUTDOOR TENNIS COURT 67.53 67.60 71.12 72.79 72.09 RACE TRACK 12.24 12.25 12.89 13.19 13.07 REGIONAL SHOPPING CENTER 8.04 8.05 8.47 8.67 8.58 RESORT HOTEL 5.52 5.53 5.81 5.95 5.89 RESTAURANT - FAST FOOD 68.30 68.37 71.93 73.62 72.91 RESTAURANT - QUALITY 15.77 15.78 16.61 16.99 16.83 RESTAURANT - SIT DOWN 36.40 36.44 38.34 39.24 38.86 S & L - WALK IN 13.22 13.24 13.93 14.25 14.12 S & L - WITH DRIVE THRU 18.21 18.23 19.18 19.63 19.44 UNIVERSITY 5.42 5.43 5.71 5.85 5.79 ALL OTHER COMMERCIAL USES NOT IDENTIFIED ABOVE 5.14 5.14 5.41 5.54 5.48 ALL OTHER INDUSTRIAL USES NOT IDENTIFIED ABOVE 4.18 4.18 4.40 4.50 4.46 NOTES: TAX RATE AREA I INCLUDES PROPERTY WITHIN BRIDGE AND THOROUGHFARE DISTRICT NO. 1. TAX RATE AREA II EXCLUDES PROPERTY WITHIN BRIDGE AND THOROUGHFARE DISTRICT NO. 1. ENGINEERING NEWS RECORD INFLATION RATE WAS -1.90%. ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES. FORMATION OR ANNEXATION DATE June 16, 2026 Item #4 Page 22 of 31 Docusign Envelope ID: F4E1B2D4-E802-8334-80F6-7E7AF94F5F26 CITY OF CARLSBAD COMMUNITY FACILITIES DISTRICT NO. 1 TAX RATES FOR FISCAL YEAR 2026-27 SPECIAL DEVELOPMENT TAX ONE-TIME Page 13 PROPERTY TYPE TAX RATE IMPROVEMENT AREA II:MAY 7, 1991 FY 1993-94 FY 1994-95 FY 1995-96 FY 1996-97 FY 1997-98 RESIDENTIAL (PER DWELLING UNIT) (100% of the Maximum Tax) 0 - 1.5 DU /ACRE $6,180.65 $6,401.75 $6,471.40 $6,471.40 $6,477.87 $6,516.50 1.51 - 4.0 DU/ACRE 6,180.65 6,401.75 6,471.40 6,471.40 6,477.87 6,516.50 4.1 - 8.0 DU/ACRE 3,726.12 3,859.41 3,901.40 3,901.40 3,905.30 3,928.59 8.1 - 15.0 DU/ACRE 3,726.12 3,859.41 3,901.40 3,901.40 3,905.30 3,928.59 15.1 - 23.0 DU/ACRE 3,726.12 3,859.41 3,901.40 3,901.40 3,905.30 3,928.59 NON-RESIDENTIAL (PER SQ.FT.) (100% of the Maximum Tax) AUTO - GASOLINE $4.66 $4.82 $4.88 $4.88 $4.88 $4.91 AUTO - REPAIR & SALES 2.55 2.64 2.67 2.67 2.67 2.68 AUTO CAR WASH 4.06 4.21 4.25 4.25 4.26 4.28 BANK - WALK IN 7.41 7.68 7.76 7.76 7.77 7.82 BANK - WITH DRIVE THRU 9.22 9.55 9.65 9.65 9.66 9.72 BOWLING ALLEY 4.56 4.72 4.78 4.78 4.78 4.81 CAMPGROUND 8.04 8.33 8.42 8.42 8.43 8.48 CHURCH 3.13 3.24 3.27 3.27 3.28 3.30 COMMERCIAL SHOPS 2.55 2.64 2.67 2.67 2.67 2.68 COMMUNITY SHOPPING CENTER 2.90 3.00 3.04 3.04 3.04 3.06 CONVENIENCE MARKET 10.86 11.25 11.37 11.37 11.38 11.45 DISCOUNT STORE 2.55 2.64 2.67 2.67 2.67 2.68 GOLF COURSE 3.45 3.57 3.61 3.61 3.61 3.64 GROCERY STORE 4.13 4.27 4.32 4.32 4.32 4.35 HEALTH CLUB 2.98 3.09 3.12 3.12 3.12 3.14 HELIPORTS 5.91 6.13 6.19 6.19 6.20 6.24 HOSPITAL - CONVALESCENT 3.59 3.72 3.76 3.76 3.77 3.79 HOSPITAL - GENERAL 5.13 5.31 5.37 5.37 5.37 5.40 HOTEL - CONV. FAC/COMM.4.06 4.21 4.25 4.25 4.26 4.28 INDOOR SPORTS ARENA 3.59 3.72 3.76 3.76 3.77 3.79 INDUSTRIAL - COMMERCIAL BUSINESS PARK 2.43 2.52 2.55 2.55 2.55 2.57 JUNIOR COLLEGE 3.06 3.17 3.21 3.21 3.21 3.23 LIBRARY 4.61 4.77 4.83 4.83 4.83 4.86 LUMBER/HARDWARE STORE 2.55 2.64 2.67 2.67 2.67 2.68 MARINA 7.11 7.36 7.44 7.44 7.45 7.49 MOTEL 3.32 3.44 3.48 3.48 3.48 3.50 NEIGHBORHOOD SHOPPING CENTER 3.66 3.79 3.83 3.83 3.83 3.86 OFFICE - COMMERCIAL (< 100,000 SF)2.82 2.92 2.95 2.95 2.96 2.97 OFFICE - GOVERNMENT 3.03 3.14 3.17 3.17 3.18 3.19 OFFICE - HIGH RISE 2.97 3.07 3.10 3.10 3.11 3.13 OFFICE - MEDICAL 3.34 3.46 3.49 3.49 3.50 3.52 OUTDOOR TENNIS COURT 11.70 12.12 12.25 12.25 12.26 12.34 RACE TRACK 3.76 3.89 3.93 3.93 3.94 3.96 REGIONAL SHOPPING CENTER 2.59 2.69 2.72 2.72 2.72 2.74 RESORT HOTEL 3.19 3.31 3.34 3.34 3.34 3.36 RESTAURANT - FAST FOOD 12.22 12.65 12.79 12.79 12.80 12.88 RESTAURANT - QUALITY 4.98 5.16 5.21 5.21 5.22 5.25 RESTAURANT - SIT DOWN 7.62 7.90 7.98 7.98 7.99 8.04 S & L - WALK IN 4.88 5.06 5.11 5.11 5.12 5.15 S & L - WITH DRIVE THRU 5.61 5.81 5.87 5.87 5.88 5.91 UNIVERSITY 3.08 3.19 3.22 3.22 3.23 3.25 ALL OTHER COMMERCIAL USES NOT IDENTIFIED ABOVE 2.32 2.40 2.43 2.43 2.43 2.45 ALL OTHER INDUSTRIAL USES NOT IDENTIFIED ABOVE 2.29 2.37 2.40 2.40 2.40 2.41 NOTES: TAX RATE AREA I INCLUDES PROPERTY WITHIN BRIDGE AND THOROUGHFARE DISTRICT NO. 1. TAX RATE AREA II EXCLUDES PROPERTY WITHIN BRIDGE AND THOROUGHFARE DISTRICT NO. 1. ENGINEERING NEWS RECORD INFLATION RATE WAS -1.90%. ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES. FORMATION OR ANNEXATION DATE June 16, 2026 Item #4 Page 23 of 31 Docusign Envelope ID: F4E1B2D4-E802-8334-80F6-7E7AF94F5F26 CITY OF CARLSBAD COMMUNITY FACILITIES DISTRICT NO. 1 TAX RATES FOR FISCAL YEAR 2026-27 SPECIAL DEVELOPMENT TAX ONE-TIME Page 14 PROPERTY TYPE TAX RATE IMPROVEMENT AREA II:FY 1998-99 FY 1999-00 FY 2000-01 FY 2001-02 FY 2002-03 FY 2003-04 RESIDENTIAL (PER DWELLING UNIT) (100% of the Maximum Tax) 0 - 1.5 DU /ACRE $6,555.37 $6,629.90 $6,737.52 $6,837.09 $6,904.78 $6,966.37 1.51 - 4.0 DU/ACRE 6,555.37 6,629.90 6,737.52 6,837.09 6,904.78 6,966.37 4.1 - 8.0 DU/ACRE 3,952.03 3,996.96 4,061.84 4,121.86 4,162.67 4,199.80 8.1 - 15.0 DU/ACRE 3,952.03 3,996.96 4,061.84 4,121.86 4,162.67 4,199.80 15.1 - 23.0 DU/ACRE 3,952.03 3,996.96 4,061.84 4,121.86 4,162.67 4,199.80 NON-RESIDENTIAL (PER SQ.FT.) (100% of the Maximum Tax) AUTO - GASOLINE $4.94 $5.00 $5.08 $5.15 $5.20 $5.25 AUTO - REPAIR & SALES 2.70 2.73 2.78 2.82 2.84 2.87 AUTO CAR WASH 4.31 4.36 4.43 4.49 4.54 4.58 BANK - WALK IN 7.86 7.95 8.08 8.20 8.28 8.36 BANK - WITH DRIVE THRU 9.78 9.89 10.05 10.20 10.30 10.39 BOWLING ALLEY 4.84 4.89 4.97 5.05 5.10 5.14 CAMPGROUND 8.53 8.63 8.77 8.90 8.98 9.06 CHURCH 3.32 3.35 3.41 3.46 3.49 3.52 COMMERCIAL SHOPS 2.70 2.73 2.78 2.82 2.84 2.87 COMMUNITY SHOPPING CENTER 3.08 3.11 3.16 3.21 3.24 3.27 CONVENIENCE MARKET 11.52 11.65 11.84 12.02 12.14 12.24 DISCOUNT STORE 2.70 2.73 2.78 2.82 2.84 2.87 GOLF COURSE 3.66 3.70 3.76 3.82 3.85 3.89 GROCERY STORE 4.38 4.43 4.50 4.56 4.61 4.65 HEALTH CLUB 3.16 3.20 3.25 3.30 3.33 3.36 HELIPORTS 6.27 6.34 6.45 6.54 6.61 6.67 HOSPITAL - CONVALESCENT 3.81 3.86 3.92 3.98 4.02 4.05 HOSPITAL - GENERAL 5.44 5.50 5.59 5.67 5.73 5.78 HOTEL - CONV. FAC/COMM.4.31 4.36 4.43 4.49 4.54 4.58 INDOOR SPORTS ARENA 3.81 3.86 3.92 3.98 4.02 4.05 INDUSTRIAL - COMMERCIAL BUSINESS PARK 2.58 2.61 2.65 2.69 2.72 2.74 JUNIOR COLLEGE 3.25 3.28 3.34 3.39 3.42 3.45 LIBRARY 4.89 4.94 5.02 5.10 5.15 5.20 LUMBER/HARDWARE STORE 2.70 2.73 2.78 2.82 2.84 2.87 MARINA 7.54 7.62 7.75 7.86 7.94 8.01 MOTEL 3.52 3.56 3.62 3.67 3.71 3.74 NEIGHBORHOOD SHOPPING CENTER 3.88 3.92 3.99 4.05 4.09 4.12 OFFICE - COMMERCIAL (< 100,000 SF)2.99 3.03 3.07 3.12 3.15 3.18 OFFICE - GOVERNMENT 3.21 3.25 3.30 3.35 3.38 3.42 OFFICE - HIGH RISE 3.15 3.18 3.23 3.28 3.31 3.34 OFFICE - MEDICAL 3.54 3.58 3.64 3.69 3.73 3.76 OUTDOOR TENNIS COURT 12.41 12.55 12.75 12.94 13.07 13.19 RACE TRACK 3.98 4.03 4.09 4.15 4.20 4.23 REGIONAL SHOPPING CENTER 2.75 2.78 2.83 2.87 2.90 2.92 RESORT HOTEL 3.38 3.42 3.48 3.53 3.56 3.60 RESTAURANT - FAST FOOD 12.96 13.10 13.32 13.51 13.65 13.77 RESTAURANT - QUALITY 5.28 5.34 5.43 5.51 5.56 5.61 RESTAURANT - SIT DOWN 8.09 8.18 8.31 8.43 8.52 8.59 S & L - WALK IN 5.18 5.24 5.32 5.40 5.46 5.50 S & L - WITH DRIVE THRU 5.95 6.02 6.11 6.20 6.27 6.32 UNIVERSITY 3.26 3.30 3.36 3.41 3.44 3.47 ALL OTHER COMMERCIAL USES NOT IDENTIFIED ABOVE 2.46 2.49 2.53 2.57 2.59 2.62 ALL OTHER INDUSTRIAL USES NOT IDENTIFIED ABOVE 2.43 2.45 2.49 2.53 2.56 2.58 NOTES: TAX RATE AREA I INCLUDES PROPERTY WITHIN BRIDGE AND THOROUGHFARE DISTRICT NO. 1. TAX RATE AREA II EXCLUDES PROPERTY WITHIN BRIDGE AND THOROUGHFARE DISTRICT NO. 1. ENGINEERING NEWS RECORD INFLATION RATE WAS -1.90%. ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES. FORMATION OR ANNEXATION DATE June 16, 2026 Item #4 Page 24 of 31 Docusign Envelope ID: F4E1B2D4-E802-8334-80F6-7E7AF94F5F26 CITY OF CARLSBAD COMMUNITY FACILITIES DISTRICT NO. 1 TAX RATES FOR FISCAL YEAR 2026-27 SPECIAL DEVELOPMENT TAX ONE-TIME Page 15 PROPERTY TYPE TAX RATE IMPROVEMENT AREA II:FY 2004-05 FY 2005-06 FY 2006-07 FY 2007-08 FY 2008-09 FY 2009-10 RESIDENTIAL (PER DWELLING UNIT) (100% of the Maximum Tax) 0 - 1.5 DU /ACRE $7,065.94 $7,281.72 $7,406.96 $7,541.50 $7,678.48 $7,916.57 1.51 - 4.0 DU/ACRE 7,065.94 7,281.72 7,406.96 7,541.50 7,678.48 7,916.57 4.1 - 8.0 DU/ACRE 4,259.83 4,389.92 4,465.42 4,546.53 4,629.11 4,772.65 8.1 - 15.0 DU/ACRE 4,259.83 4,389.92 4,465.42 4,546.53 4,629.11 4,772.65 15.1 - 23.0 DU/ACRE 4,259.83 4,389.92 4,465.42 4,546.53 4,629.11 4,772.65 NON-RESIDENTIAL (PER SQ.FT.) (100% of the Maximum Tax) AUTO - GASOLINE $5.32 $5.49 $5.58 $5.68 $5.79 $5.97 AUTO - REPAIR & SALES 2.91 3.00 3.05 3.11 3.16 3.26 AUTO CAR WASH 4.64 4.78 4.87 4.96 5.05 5.20 BANK - WALK IN 8.48 8.73 8.88 9.05 9.21 9.50 BANK - WITH DRIVE THRU 10.54 10.86 11.05 11.25 11.45 11.81 BOWLING ALLEY 5.21 5.37 5.47 5.57 5.67 5.84 CAMPGROUND 9.19 9.47 9.64 9.81 9.99 10.30 CHURCH 3.57 3.68 3.75 3.81 3.88 4.00 COMMERCIAL SHOPS 2.91 3.00 3.05 3.11 3.16 3.26 COMMUNITY SHOPPING CENTER 3.32 3.42 3.48 3.54 3.60 3.72 CONVENIENCE MARKET 12.42 12.80 13.02 13.25 13.49 13.91 DISCOUNT STORE 2.91 3.00 3.05 3.11 3.16 3.26 GOLF COURSE 3.94 4.06 4.13 4.21 4.28 4.42 GROCERY STORE 4.72 4.86 4.94 5.03 5.13 5.28 HEALTH CLUB 3.41 3.51 3.57 3.64 3.70 3.82 HELIPORTS 6.76 6.97 7.09 7.22 7.35 7.58 HOSPITAL - CONVALESCENT 4.11 4.23 4.31 4.39 4.46 4.60 HOSPITAL - GENERAL 5.86 6.04 6.14 6.25 6.37 6.56 HOTEL - CONV. FAC/COMM.4.64 4.78 4.87 4.96 5.05 5.20 INDOOR SPORTS ARENA 4.11 4.23 4.31 4.39 4.46 4.60 INDUSTRIAL - COMMERCIAL BUSINESS PARK 2.78 2.87 2.92 2.97 3.02 3.12 JUNIOR COLLEGE 3.50 3.61 3.67 3.74 3.80 3.92 LIBRARY 5.27 5.43 5.52 5.62 5.73 5.90 LUMBER/HARDWARE STORE 2.91 3.00 3.05 3.11 3.16 3.26 MARINA 8.13 8.37 8.52 8.67 8.83 9.10 MOTEL 3.80 3.91 3.98 4.05 4.12 4.25 NEIGHBORHOOD SHOPPING CENTER 4.18 4.31 4.38 4.46 4.55 4.69 OFFICE - COMMERCIAL (< 100,000 SF)3.22 3.32 3.38 3.44 3.50 3.61 OFFICE - GOVERNMENT 3.46 3.57 3.63 3.70 3.76 3.88 OFFICE - HIGH RISE 3.39 3.49 3.55 3.62 3.68 3.80 OFFICE - MEDICAL 3.81 3.93 4.00 4.07 4.14 4.27 OUTDOOR TENNIS COURT 13.38 13.78 14.02 14.28 14.54 14.99 RACE TRACK 4.29 4.42 4.50 4.58 4.67 4.81 REGIONAL SHOPPING CENTER 2.97 3.06 3.11 3.17 3.22 3.32 RESORT HOTEL 3.65 3.76 3.82 3.89 3.96 4.09 RESTAURANT - FAST FOOD 13.97 14.39 14.64 14.91 15.18 15.65 RESTAURANT - QUALITY 5.69 5.87 5.97 6.08 6.19 6.38 RESTAURANT - SIT DOWN 8.71 8.98 9.14 9.30 9.47 9.76 S & L - WALK IN 5.58 5.75 5.85 5.96 6.07 6.25 S & L - WITH DRIVE THRU 6.41 6.61 6.72 6.84 6.97 7.18 UNIVERSITY 3.52 3.63 3.69 3.76 3.82 3.94 ALL OTHER COMMERCIAL USES NOT IDENTIFIED ABOVE 2.65 2.73 2.78 2.83 2.88 2.97 ALL OTHER INDUSTRIAL USES NOT IDENTIFIED ABOVE 2.62 2.70 2.74 2.79 2.84 2.93 NOTES: TAX RATE AREA I INCLUDES PROPERTY WITHIN BRIDGE AND THOROUGHFARE DISTRICT NO. 1. TAX RATE AREA II EXCLUDES PROPERTY WITHIN BRIDGE AND THOROUGHFARE DISTRICT NO. 1. ENGINEERING NEWS RECORD INFLATION RATE WAS -1.90%. ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES. FORMATION OR ANNEXATION DATE June 16, 2026 Item #4 Page 25 of 31 Docusign Envelope ID: F4E1B2D4-E802-8334-80F6-7E7AF94F5F26 CITY OF CARLSBAD COMMUNITY FACILITIES DISTRICT NO. 1 TAX RATES FOR FISCAL YEAR 2026-27 SPECIAL DEVELOPMENT TAX ONE-TIME Page 16 PROPERTY TYPE TAX RATE IMPROVEMENT AREA II:FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2015-16 RESIDENTIAL (PER DWELLING UNIT) (100% of the Maximum Tax) 0 - 1.5 DU /ACRE $7,796.02 $7,903.65 $7,997.37 $7,997.37 $8,165.70 $8,262.52 1.51 - 4.0 DU/ACRE 7,796.02 7,903.65 7,997.37 7,997.37 8,165.70 8,262.52 4.1 - 8.0 DU/ACRE 4,699.97 4,764.86 4,821.36 4,821.36 4,922.84 4,981.21 8.1 - 15.0 DU/ACRE 4,699.97 4,764.86 4,821.36 4,821.36 4,922.84 4,981.21 15.1 - 23.0 DU/ACRE 4,699.97 4,764.86 4,821.36 4,821.36 4,922.84 4,981.21 NON-RESIDENTIAL (PER SQ.FT.) (100% of the Maximum Tax) AUTO - GASOLINE $5.87 $5.96 $6.03 $6.03 $6.15 $6.23 AUTO - REPAIR & SALES 3.21 3.26 3.29 3.29 3.36 3.40 AUTO CAR WASH 5.12 5.19 5.26 5.26 5.37 5.43 BANK - WALK IN 9.35 9.48 9.59 9.59 9.79 9.91 BANK - WITH DRIVE THRU 11.63 11.79 11.93 11.93 12.18 12.32 BOWLING ALLEY 5.75 5.83 5.90 5.90 6.03 6.10 CAMPGROUND 10.14 10.28 10.41 10.41 10.62 10.75 CHURCH 3.94 4.00 4.05 4.05 4.13 4.18 COMMERCIAL SHOPS 3.21 3.26 3.29 3.29 3.36 3.40 COMMUNITY SHOPPING CENTER 3.66 3.71 3.75 3.75 3.83 3.88 CONVENIENCE MARKET 13.70 13.89 14.06 14.06 14.35 14.52 DISCOUNT STORE 3.21 3.26 3.29 3.29 3.36 3.40 GOLF COURSE 4.35 4.41 4.46 4.46 4.56 4.61 GROCERY STORE 5.20 5.28 5.34 5.34 5.45 5.52 HEALTH CLUB 3.76 3.81 3.86 3.86 3.94 3.99 HELIPORTS 7.46 7.56 7.65 7.65 7.81 7.91 HOSPITAL - CONVALESCENT 4.53 4.60 4.65 4.65 4.75 4.80 HOSPITAL - GENERAL 6.46 6.55 6.63 6.63 6.77 6.85 HOTEL - CONV. FAC/COMM.5.12 5.19 5.26 5.26 5.37 5.43 INDOOR SPORTS ARENA 4.53 4.60 4.65 4.65 4.75 4.80 INDUSTRIAL - COMMERCIAL BUSINESS PARK 3.07 3.11 3.15 3.15 3.22 3.25 JUNIOR COLLEGE 3.86 3.92 3.96 3.96 4.05 4.09 LIBRARY 5.81 5.89 5.96 5.96 6.09 6.16 LUMBER/HARDWARE STORE 3.21 3.26 3.29 3.29 3.36 3.40 MARINA 8.96 9.09 9.20 9.20 9.39 9.50 MOTEL 4.19 4.25 4.30 4.30 4.39 4.44 NEIGHBORHOOD SHOPPING CENTER 4.61 4.68 4.73 4.73 4.83 4.89 OFFICE - COMMERCIAL (< 100,000 SF)3.56 3.61 3.65 3.65 3.73 3.77 OFFICE - GOVERNMENT 3.82 3.87 3.92 3.92 4.00 4.05 OFFICE - HIGH RISE 3.74 3.79 3.84 3.84 3.92 3.96 OFFICE - MEDICAL 4.21 4.27 4.32 4.32 4.41 4.46 OUTDOOR TENNIS COURT 14.76 14.96 15.14 15.14 15.46 15.64 RACE TRACK 4.74 4.80 4.86 4.86 4.96 5.02 REGIONAL SHOPPING CENTER 3.27 3.32 3.36 3.36 3.43 3.47 RESORT HOTEL 4.03 4.08 4.13 4.13 4.22 4.27 RESTAURANT - FAST FOOD 15.41 15.62 15.81 15.81 16.14 16.33 RESTAURANT - QUALITY 6.28 6.37 6.44 6.44 6.58 6.66 RESTAURANT - SIT DOWN 9.62 9.75 9.86 9.86 10.07 10.19 S & L - WALK IN 6.16 6.24 6.32 6.32 6.45 6.53 S & L - WITH DRIVE THRU 7.07 7.17 7.26 7.26 7.41 7.50 UNIVERSITY 3.88 3.94 3.98 3.98 4.07 4.12 ALL OTHER COMMERCIAL USES NOT IDENTIFIED ABOVE 2.93 2.97 3.00 3.00 3.07 3.10 ALL OTHER INDUSTRIAL USES NOT IDENTIFIED ABOVE 2.89 2.93 2.96 2.96 3.02 3.06 NOTES: TAX RATE AREA I INCLUDES PROPERTY WITHIN BRIDGE AND THOROUGHFARE DISTRICT NO. 1. TAX RATE AREA II EXCLUDES PROPERTY WITHIN BRIDGE AND THOROUGHFARE DISTRICT NO. 1. ENGINEERING NEWS RECORD INFLATION RATE WAS -1.90%. ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES. FORMATION OR ANNEXATION DATE June 16, 2026 Item #4 Page 26 of 31 Docusign Envelope ID: F4E1B2D4-E802-8334-80F6-7E7AF94F5F26 CITY OF CARLSBAD COMMUNITY FACILITIES DISTRICT NO. 1 TAX RATES FOR FISCAL YEAR 2026-27 SPECIAL DEVELOPMENT TAX ONE-TIME Page 17 PROPERTY TYPE TAX RATE IMPROVEMENT AREA II:FY 2016-17 FY 2017-18 FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 RESIDENTIAL (PER DWELLING UNIT) (100% of the Maximum Tax) 0 - 1.5 DU /ACRE $8,324.03 $8,499.23 $8,604.16 $8,668.21 $8,650.84 $8,681.01 1.51 - 4.0 DU/ACRE 8,324.03 8,499.23 8,604.16 8,668.21 8,650.84 8,681.01 4.1 - 8.0 DU/ACRE 5,018.29 5,123.92 5,187.18 5,225.79 5,215.32 5,233.51 8.1 - 15.0 DU/ACRE 5,018.29 5,123.92 5,187.18 5,225.79 5,215.32 5,233.51 15.1 - 23.0 DU/ACRE 5,018.29 5,123.92 5,187.18 5,225.79 5,215.32 5,233.51 NON-RESIDENTIAL (PER SQ.FT.) (100% of the Maximum Tax) AUTO - GASOLINE $6.27 $6.40 $6.48 $6.53 $6.52 $6.54 AUTO - REPAIR & SALES 3.43 3.50 3.54 3.57 3.56 3.58 AUTO CAR WASH 5.47 5.58 5.65 5.70 5.68 5.70 BANK - WALK IN 9.98 10.19 10.32 10.40 10.38 10.41 BANK - WITH DRIVE THRU 12.42 12.68 12.83 12.93 12.90 12.95 BOWLING ALLEY 6.14 6.27 6.35 6.40 6.38 6.41 CAMPGROUND 10.83 11.06 11.20 11.28 11.26 11.30 CHURCH 4.21 4.30 4.35 4.38 4.38 4.39 COMMERCIAL SHOPS 3.43 3.50 3.54 3.57 3.56 3.58 COMMUNITY SHOPPING CENTER 3.91 3.99 4.04 4.07 4.06 4.07 CONVENIENCE MARKET 14.63 14.94 15.12 15.23 15.20 15.26 DISCOUNT STORE 3.43 3.50 3.54 3.57 3.56 3.58 GOLF COURSE 4.64 4.74 4.80 4.84 4.83 4.84 GROCERY STORE 5.56 5.67 5.74 5.79 5.77 5.79 HEALTH CLUB 4.02 4.10 4.15 4.18 4.17 4.19 HELIPORTS 7.97 8.13 8.23 8.30 8.28 8.31 HOSPITAL - CONVALESCENT 4.84 4.94 5.00 5.04 5.03 5.05 HOSPITAL - GENERAL 6.90 7.05 7.13 7.19 7.17 7.20 HOTEL - CONV. FAC/COMM.5.47 5.58 5.65 5.70 5.68 5.70 INDOOR SPORTS ARENA 4.84 4.94 5.00 5.04 5.03 5.05 INDUSTRIAL - COMMERCIAL BUSINESS PARK 3.28 3.35 3.39 3.41 3.41 3.42 JUNIOR COLLEGE 4.12 4.21 4.26 4.29 4.29 4.30 LIBRARY 6.21 6.34 6.42 6.46 6.45 6.47 LUMBER/HARDWARE STORE 3.43 3.50 3.54 3.57 3.56 3.58 MARINA 9.57 9.77 9.89 9.97 9.95 9.98 MOTEL 4.47 4.57 4.62 4.66 4.65 4.66 NEIGHBORHOOD SHOPPING CENTER 4.93 5.03 5.09 5.13 5.12 5.14 OFFICE - COMMERCIAL (< 100,000 SF)3.80 3.88 3.93 3.96 3.95 3.96 OFFICE - GOVERNMENT 4.08 4.17 4.22 4.25 4.24 4.26 OFFICE - HIGH RISE 3.99 4.08 4.13 4.16 4.15 4.17 OFFICE - MEDICAL 4.49 4.59 4.64 4.68 4.67 4.69 OUTDOOR TENNIS COURT 15.76 16.09 16.29 16.41 16.38 16.43 RACE TRACK 5.06 5.16 5.23 5.27 5.26 5.27 REGIONAL SHOPPING CENTER 3.49 3.57 3.61 3.64 3.63 3.64 RESORT HOTEL 4.30 4.39 4.44 4.48 4.47 4.48 RESTAURANT - FAST FOOD 16.45 16.80 17.01 17.13 17.10 17.16 RESTAURANT - QUALITY 6.71 6.85 6.93 6.98 6.97 6.99 RESTAURANT - SIT DOWN 10.27 10.48 10.61 10.69 10.67 10.71 S & L - WALK IN 6.58 6.72 6.80 6.85 6.83 6.86 S & L - WITH DRIVE THRU 7.55 7.71 7.81 7.87 7.85 7.88 UNIVERSITY 4.15 4.23 4.29 4.32 4.31 4.32 ALL OTHER COMMERCIAL USES NOT IDENTIFIED ABOVE 3.13 3.19 3.23 3.25 3.25 3.26 ALL OTHER INDUSTRIAL USES NOT IDENTIFIED ABOVE 3.08 3.15 3.19 3.21 3.20 3.21 NOTES: TAX RATE AREA I INCLUDES PROPERTY WITHIN BRIDGE AND THOROUGHFARE DISTRICT NO. 1. TAX RATE AREA II EXCLUDES PROPERTY WITHIN BRIDGE AND THOROUGHFARE DISTRICT NO. 1. ENGINEERING NEWS RECORD INFLATION RATE WAS -1.90%. ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES. FORMATION OR ANNEXATION DATE June 16, 2026 Item #4 Page 27 of 31 Docusign Envelope ID: F4E1B2D4-E802-8334-80F6-7E7AF94F5F26 CITY OF CARLSBAD COMMUNITY FACILITIES DISTRICT NO. 1 TAX RATES FOR FISCAL YEAR 2026-27 SPECIAL DEVELOPMENT TAX ONE-TIME Page 18 PROPERTY TYPE TAX RATE IMPROVEMENT AREA II:FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26 FY 2026-27 RESIDENTIAL (PER DWELLING UNIT) (100% of the Maximum Tax) 0 - 1.5 DU /ACRE $9,203.18 $9,212.37 $9,692.64 $9,919.81 $9,824.67 1.51 - 4.0 DU/ACRE 9,203.18 9,212.37 9,692.64 9,919.81 9,824.67 4.1 - 8.0 DU/ACRE 5,548.30 5,553.85 5,843.38 5,980.34 5,922.98 8.1 - 15.0 DU/ACRE 5,548.30 5,553.85 5,843.38 5,980.34 5,922.98 15.1 - 23.0 DU/ACRE 5,548.30 5,553.85 5,843.38 5,980.34 5,922.98 NON-RESIDENTIAL (PER SQ.FT.) (100% of the Maximum Tax) AUTO - GASOLINE $6.94 $6.94 $7.30 $7.48 $7.40 AUTO - REPAIR & SALES 3.79 3.80 3.99 4.09 4.05 AUTO CAR WASH 6.05 6.05 6.37 6.52 6.46 BANK - WALK IN 11.04 11.05 11.63 11.90 11.78 BANK - WITH DRIVE THRU 13.73 13.74 14.46 14.80 14.65 BOWLING ALLEY 6.79 6.80 7.15 7.32 7.25 CAMPGROUND 11.97 11.99 12.61 12.91 12.78 CHURCH 4.66 4.66 4.90 5.02 4.97 COMMERCIAL SHOPS 3.79 3.80 3.99 4.09 4.05 COMMUNITY SHOPPING CENTER 4.32 4.32 4.55 4.66 4.61 CONVENIENCE MARKET 16.17 16.19 17.03 17.43 17.27 DISCOUNT STORE 3.79 3.80 3.99 4.09 4.05 GOLF COURSE 5.14 5.14 5.41 5.54 5.48 GROCERY STORE 6.14 6.15 6.47 6.62 6.56 HEALTH CLUB 4.44 4.44 4.68 4.79 4.74 HELIPORTS 8.81 8.82 9.28 9.49 9.40 HOSPITAL - CONVALESCENT 5.35 5.36 5.64 5.77 5.71 HOSPITAL - GENERAL 7.63 7.64 8.04 8.23 8.15 HOTEL - CONV. FAC/COMM.6.05 6.05 6.37 6.52 6.46 INDOOR SPORTS ARENA 5.35 5.36 5.64 5.77 5.71 INDUSTRIAL - COMMERCIAL BUSINESS PARK 3.62 3.63 3.82 3.91 3.87 JUNIOR COLLEGE 4.56 4.56 4.80 4.91 4.87 LIBRARY 6.86 6.87 7.23 7.40 7.33 LUMBER/HARDWARE STORE 3.79 3.80 3.99 4.09 4.05 MARINA 10.58 10.59 11.15 11.41 11.30 MOTEL 4.94 4.95 5.21 5.33 5.28 NEIGHBORHOOD SHOPPING CENTER 5.45 5.45 5.74 5.87 5.82 OFFICE - COMMERCIAL (< 100,000 SF)4.20 4.20 4.42 4.53 4.48 OFFICE - GOVERNMENT 4.51 4.52 4.75 4.86 4.82 OFFICE - HIGH RISE 4.42 4.42 4.65 4.76 4.71 OFFICE - MEDICAL 4.97 4.97 5.23 5.35 5.30 OUTDOOR TENNIS COURT 17.42 17.44 18.35 18.78 18.60 RACE TRACK 5.59 5.60 5.89 6.03 5.97 REGIONAL SHOPPING CENTER 3.86 3.87 4.07 4.16 4.12 RESORT HOTEL 4.75 4.76 5.00 5.12 5.07 RESTAURANT - FAST FOOD 18.19 18.21 19.16 19.61 19.42 RESTAURANT - QUALITY 7.42 7.42 7.81 7.99 7.92 RESTAURANT - SIT DOWN 11.35 11.36 11.95 12.23 12.12 S & L - WALK IN 7.27 7.28 7.66 7.84 7.76 S & L - WITH DRIVE THRU 8.35 8.36 8.80 9.00 8.92 UNIVERSITY 4.58 4.59 4.83 4.94 4.89 ALL OTHER COMMERCIAL USES NOT IDENTIFIED ABOVE 3.46 3.46 3.64 3.72 3.69 ALL OTHER INDUSTRIAL USES NOT IDENTIFIED ABOVE 3.41 3.41 3.59 3.67 3.64 NOTES: TAX RATE AREA I INCLUDES PROPERTY WITHIN BRIDGE AND THOROUGHFARE DISTRICT NO. 1. TAX RATE AREA II EXCLUDES PROPERTY WITHIN BRIDGE AND THOROUGHFARE DISTRICT NO. 1. ENGINEERING NEWS RECORD INFLATION RATE WAS -1.90%. ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES. FORMATION OR ANNEXATION DATE June 16, 2026 Item #4 Page 28 of 31 Docusign Envelope ID: F4E1B2D4-E802-8334-80F6-7E7AF94F5F26