HomeMy WebLinkAbout2009-07-07; City Council; Resolution 2009-170Exhibit 1
1 RESOLUTION NO. 2009-170
2 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
CARLSBAD, CALIFORNIA, ESTABLISHING THE 2009-10
3 SPECIAL TAXES FOR COMMUNITY FACILITIES
4 DISTRICT NO. 1
5 WHEREAS, the CITY COUNCIL of the CITY OF CARLSBAD, CALIFORNIA,
6
(hereinafter referred to as the "legislative body"), has initiated proceedings, held a public
7
hearing, conducted an election and received a favorable vote from the qualified electors8
9 relating to the levy of a special tax in a community facilities district, all as authorized
10 pursuant to the terms and provisions of the "Mello-Roos Community Facilities Act of
11 1982," being Chapter 2.5, Part 1, Division 2, Title 5 of the Government Code of the
12 State of California. This community facilities district shall hereinafter be referred to as
13 COMMUNITY FACILITIES DISTRICT NO. 1 (hereinafter referred to as the "District");
14 and,
WHEREAS, this legislative body, by Ordinance as authorized by Section 53340
16
of the Government Code of the State of California, has authorized the levy of a special
17
tax to pay for costs and expenses related to said Community Facilities District, and this18
legislative body is desirous to establish the specific rate of the special tax to be
2Q collected for the next Fiscal Year 2009-10.
21 NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of
22 Carlsbad, California, as follows:
1. That the above recitations are true and correct.
24 2. That the specific rate and amount of the special tax to be collected for Fiscal
25
Year 2009-10 to pay for the costs and expenses for the referenced District is hereby
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determined and established as set forth in the attached, referenced and incorporated as
Attachment A.
Exhibit 1
1 3. That the rate as set forth above does not exceed the amount as previously
2 authorized by Ordinance of this legislative body, and is not in excess of that as
3 previously approved by the qualified electors of the District.
4 4. That the proceeds of the special tax shall be used to pay, in whole or in part,
5 the costs of the following, in the following order of priority:
6
A. Payment of principal and interest on any outstanding authorized bonded
7
indebtedness;
9 B. Necessary replenishment of bond reserve funds or other reserve funds;
!0 C. Payment of costs and expenses of authorized public facilities and public
11 services;
12 D. Repayment of advances and loans, if appropriate. The proceeds of the
13 special taxes shall be used as set forth above, and shall not be used for any other
purpose.
15 5. The annual special tax shall be collected in the same manner as ordinary ad
16
valorem property taxes are collected, and shall be subject to the same penalties and
17
same procedure and sale in cases of any delinquency for ad valorem taxes, and the
18
Tax Collector is hereby authorized to deduct reasonable administrative costs incurred in
20 collecting any said special tax.
21 6. All monies above collected shall be paid into the Community Facilities District
22 funds, including any bond fund and reserve fund.
23 7. The Finance Director is hereby directed to calculate the installment of the
annual special tax for each parcel within the District and provide a list of those special
25 taxes to the Auditor of the County. The Auditor of the County is hereby directed to enter
26
in the next County assessment roll on which taxes will become due, opposite each lot or
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28
U?
Exhibit 1
1 parcel of land affected in a space marked "public improvements, special tax" or by any
2 other suitable designation, the installment of the special tax.
3 8. The County Auditor shall then, at the close of the tax collection period,
4 promptly render to this Agency a detailed report showing the amount and/or amounts of
5 such special tax installments, interest, penalties and percentages so collected and from
6
what property collected, and also provide a statement of any percentages retained for
7
the expense of making any such collection.8
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PASSED, APPROVED AND ADOPTED at a Regular Meeting of the City Council
of the City of Carlsbad on the 7th day of July, 2009, by the following vote to wit:
AYES: Council Members Lewis, Kulchin, Hall, Packard and Blackburn.
NOES: None.
ABSENT: None.
ATTACHMENT A
Paget
CITY OF CARLSBAD
COMMUNITY FACILITES DISTRICT NO. 1
TAX RATES FOR FISCAL YEAR 2009-10
MAXIMUM UNDEVELOPED PROPERTY TAX
PROPERTY TYPE
TAX RATE IMPROVEMENT AREA 1:
RESIDENTIAL (PER ACRE)
RL
RLM
RM
RMH
RH
NON-RESIDENTIAL (PER ACRE)
COMMERCIAL
INDUSTRIAL
FORMATION OR ANNEXATION DATE
MAY 7, 1991 FY 1993-94 FY 1994-95 FY 1995-96 FY 1996-97 FY 1997-98 FY 1998-99 FY 1999-00 FY 2000-01
$362
994
1,666
2,554
3,595
$3,089
1,545
$375
1,029
1,725
2,645
3,724
$3,200
1,600
$379
1,040
1,744
2,674
3,764
$3,235
1,617
$379
1,040
1,744
2,674
3,764
$3,235
1,617
$379
1,041
1,746
2,677
3,768
$3,238
1,619
$381
1,048
1,756
2,693
3,790
$3,257
1,629
$384
1,054
1,767
2,709
3,813
$3,277
1,638
$388
1,066
1,787
2,739
3,856
$3,314
1,657
$394
1,083
1,816
2,784
3,919
$3,368
1,684
PROPERTY TYPE
TAX RATE IMPROVEMENT AREA II:
RESIDENTIAL (PER ACRE)
RL
RLM
RM
RMH
RH
NON-RESIDENTIAL (PER ACRE)
COMMERCIAL
INDUSTRIAL
FORMATION OR ANNEXATION DATE
MAY 7, 1991 FY 1993-94 FY 1994-95 FY 1995-96 FY 1996-97 FY 1997-98 FY 1998-99 FY 1999-00 FY 2000-01
$357
978
1,567
2,404
3,526
$2,059
1,236
$369
1,013
1,623
2,490
3,652
$2,133
1,280
$373
1,024
1,640
2,518
3,691
$2,156
1,294
$373
1,024
1,640
2,518
3,691
$2,156
1,294
$374
1,025
1,642
2,520
3,695
$2,159
1,295
$376
1,031
1,652
2,535
3,717
$2,171
1,303
$378
1,038
1,661
2,550
3,739
$2,184
1,311
$382
1,049
1,680
2,579
3,782
$2,209
1,326
$389
1,066
1,708
2,621
3,843
$2,245
1,347
NOTE: ACTUAL TAX RATES FOR UNDEVELOPED PROPERTY FOR FISCAL YEAR 2009-10 ARE HEREIN ESTABLISHED AT $0 PER ACRE.
TAX RATES FOR FISCAL YEAR 2009-10
ANNUAL NON-RESIDENTIAL TAX - DEVELOPED PROPERTY
% OF ONE-TIME SPECIAL TAX
2009-10 MAXIMUM PERCENTAGE
2009-10 ACTUAL PERCENTAGE
13.81%
7.50%
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 6.40%.
ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES.
CITY OF CARLSBAD
COMMUNITY FACILITES DISTRICT NO. 1
TAX RATES FOR FISCAL YEAR 2009-10
MAXIMUM UNDEVELOPED PROPERTY TAX
ATTACHMENT A
Page 2
PROPERTY TYPE FORMATION OR ANNEXATION DATE
TAX RA TE IMPROVEMENT AREA 1:
RESIDENTIAL (PER ACRE)
RL
RLM
RM
RMH
RH
NON-RESIDENTIAL (PER ACRE)
COMMERCIAL
INDUSTRIAL
FY 2001-02 FY 2002-03 FY 2003-04 FY 2004-05 FY 2005-06 FY 2006-07 FY 2007-08 FY 2008-09 FY 2009-10
$400
1.099
1,843
2,825
3,977
$3,417
1,709
$404
1,110
1,861
2,853
4,016
$3,451
1,726
$408
1,120
1,877
2,878
4,052
$3,482
1,741
$414
1,136
1,904
2,920
4,110
$3,532
1,766
$426
1,171
1,962
3,009
4,236
$3,640
1,820
$433
1,191
1,996
3,060
4,308
$3,702
1,851
$441
1,213
2,032
3,116
4,387
$3,769
1,885
$449
1,235
2,069
3,173
4,466
$3,838
1,919
$463
1,273
2,133
3,271
4,605
$3,957
1,978
PROPERTY TYPE FORMATION OR ANNEXATION DATE
TAX RA TE IMPROVEMENT AREA II:
RESIDENTIAL (PER ACRE)
RL
RLM
RM
RMH
RH
NON-RESIDENTIAL (PER ACRE)
COMMERCIAL
INDUSTRIAL
FY 2001-02 FY 2002-03 FY 2003-04 FY 2004-05 FY 2005-06 FY 2006-07 FY 2007-08 FY 2008-09
$394
1,082
1,733
2,660
3,900
$2,278
1,367
$398
1,093
1,750
2,686
3,939
$2,301
1,380
$402
1,103
1,766
2,710
3,974
$2,321
1,393
$408
1,118
1,791
2,749
4,031
$2,354
1,413
$420
1,153
1,846
2,833
4,154
$2,426
1,456
$427
1,172
1,877
2,882
4,225
$2,468
1,481
$435
1,194
1,911
2,934
4,302
$2,513
1,508
$443
1,215
1,946
2,987
4,380
$2,559
1,535
FY 2009-10
$457
1,253
2,006
3,080
4,516
$2,638
1,583
NOTE: ACTUAL TAX RATES FOR UNDEVELOPED PROPERTY FOR FISCAL YEAR 2009-10 ARE HEREIN ESTABLISHED AT $0 PER ACRE.
CITY OF CARLSBAD
COMMUNITY FACILITIES DISTRICT NO. 1
TAX RATES FOR FISCAL YEAR 2009-10
SPECIAL DEVELOPMENT TAX ONE-TIME
ATTACHMENT A
Page 3
PROPERTY TYPE FORMATION OR ANNEXATION DATE
TAX RATE IMPROVEMENT AREA 1: MAY 7, 1 991 FY 1 993-94 FY 1 994-95 FY 1 995-96 FY 1 996-97
RESIDENTIAL (PER DWELLING UNIT)
(50% of the Maximum Tax)
0-1.5DU/ACRE
1.51- 4.0 DU/ACRE
4.1 - 8.0 DU/ACRE
8.1 -15.0 DU/ACRE
15.1 -23.0 DU/ACRE
NON-RESIDENTIAL (PER SQ.FT.)
(30% of the Maximum Tax)
AUTO - GASOLINE
AUTO - REPAIR & SALES
AUTO CAR WASH
BANK - WALK IN
BANK - WITH DRIVE THRU
BOWLING ALLEY
CAMPGROUND
CHURCH
COMMERCIAL SHOPS
COMMUNITY SHOPPING CENTER
CONVENIENCE MARKET
DISCOUNT STORE
GOLF COURSE
GROCERY STORE
HEALTH CLUB
HELIPORTS
HOSPITAL - CONVALESCENT
HOSPITAL - GENERAL
HOTEL - CONV. FAC/COMM.
INDOOR SPORTS ARENA
INDUSTRIAL - COMMERCIAL
BUSINESS PARK
JUNIOR COLLEGE
LIBRARY
LUMBER/HARDWARE STORE
MARINA
MOTEL
NEIGHBORHOOD SHOPPING CENTER
OFFICE - COMMERCIAL (< 100,000 SF)
OFFICE - GOVERNMENT
OFFICE - HIGH RISE
OFFICE -MEDICAL
OUTDOOR TENNIS COURT
RACE TRACK
REGIONAL SHOPPING CENTER
RESORT HOTEL
RESTAURANT - FAST FOOD
RESTAURANT - QUALITY
RESTAURANT - SIT DOWN
S & L - WALK IN
S & L - WITH DRIVE THRU
UNIVERSITY
ALL OTHER COMMERCIAL USES
NOT IDENTIFIED ABOVE
ALL OTHER INDUSTRIAL USES
NOT IDENTIFIED ABOVE
$2,865.28
2,865.28
1,808.50
1,808.50
1,808.50
$3.13
1.32
2.44
4.95
6.97
2.56
6.76
1.15
1.12
1.64
10.55
1.24
1.18
3.00
1.12
4.10
0.90
1.50
1.34
0.90
0.83
0.85
1.65
0.95
5.73
1.04
2.49
0.99
1.13
1.03
0.93
10.87
1.97
1.29
0.89
10.99
2.54
5.86
2.13
2.93
0.87
0.83
0.67
$2,967.78
2,967.78
1,873.19
1,873.19
1,873.19
$3.24
1.36
2.52
5.13
7.22
2.65
7.00
1.20
1.16
1.70
10.92
1.29
1.22
3.11
1.16
4.25
0.93
1.55
1.39
0.93
0.86
0.88
1.70
0.99
5.94
1.08
2.58
1.02
1.17
1.07
0.97
11.26
2.04
1.34
0.92
11.38
2.63
6.07
2.20
3.04
0.90
0.86
0.70
$3,000.07
3,000.07
1,893.57
1,893.57
1,893.57
$3.28
1.38
2.55
5.19
7.30
2.68
7.08
1.21
1.17
1.71
11.04
1.30
1.24
3.15
1.17
4.30
0.94
1.57
1.40
0.94
0.87
0.89
1.72
1.00
6.00
1.09
2.61
1.04
1.18
1.08
0.98
11.38
2.06
1.35
0.93
11.51
2.66
6.13
2.23
3.07
0.91
0.87
0.70
$3,000.07
3,000.07
1,893.57
1,893.57
1,893.57
$3.28
1.38
2.55
5.19
7.30
2.68
7.08
.21
.17
.71
1 .04
.30
.24
3.15
1.17
4.30
0.94
1.57
1.40
0.94
0.87
0.89
1.72
1.00
6.00
1.09
2.61
1.04
1.18
1.08
0.98
11.38
2.06
1.35
0.93
11.51
2.66
6.13
2.23
3.07
0.91
0.87
0.70
$3,003.06
3,003.06
1,895.46
1,895.46
1,895.46
$3.28
1.38
2.55
5.19
7.31
2.68
7.09
1.21
1.17
1.72
11.05
1.30
1.24
3.15
1.17
4.30
0.94
1.57
1.40
0.94
0.87
0.89
1.72
1.00
6.01
1.09
2.61
1.04
1.19
1.08
0.98
11.39
2.06
1.36
0.93
11.52
2.66
6.14
2.23
3.07
0.91
0.87
0.70
FY 1997-98
$3,020.97
3,020.97
1,906.77
1 ,906.77
1,906.77
$3.30
1.39
2.57
5.22
7.35
2.70
7.13
.22
.18
.73
1 .12
.31
.25
3.17
1.18
4.33
0.95
1.58
1.41
0.95
0.87
0.89
1.73
1.01
6.05
1.10
2.63
1.04
1.19
1.09
0.99
11.46
2.08
1.36
0.94
11.59
2.67
6.18
2.24
3.09
0.92
0.87
0.71
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 6.4%.
ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES.
CITY OF CARLSBAD
COMMUNITY FACILITIES DISTRICT NO. 1
TAX RATES FOR FISCAL YEAR 2009-10
SPECIAL DEVELOPMENT TAX ONE-TIME
ATTACHMENT A
Page 4
PROPERTY TYPE FORMATION OR ANNEXATION DATE
TAX RATE IMPROVEMENT AREA 1: FY 1998-99 FY 1999-00 FY 2000-01 FY 2001-02 FY 2002-03
RESIDENTIAL (PER DWELLING UNIT)
(50% of the Maximum Tax)
0-1.5DU/ACRE
1.51 -4.0DU/ACRE
4.1 - 8.0 DU/ACRE
8.1-1 5.0 DU/ACRE
15.1 -23.0 DU/ACRE
NON-RESIDENTIAL (PER SQ.FT.)
(30% of the Maximum Tax)
AUTO - GASOLINE
AUTO - REPAIR & SALES
AUTO CAR WASH
BANK - WALK IN
BANK - WITH DRIVE THRU
BOWLING ALLEY
CAMPGROUND
CHURCH
COMMERCIAL SHOPS
COMMUNITY SHOPPING CENTER
CONVENIENCE MARKET
DISCOUNT STORE
GOLF COURSE
GROCERY STORE
HEALTH CLUB
HELIPORTS
HOSPITAL - CONVALESCENT
HOSPITAL - GENERAL
HOTEL - CONV. FAC/COMM.
INDOOR SPORTS ARENA
INDUSTRIAL - COMMERCIAL
BUSINESS PARK
JUNIOR COLLEGE
LIBRARY
LUMBER/HARDWARE STORE
MARINA
MOTEL
NEIGHBORHOOD SHOPPING CENTER
OFFICE - COMMERCIAL (< 100,000 SF)
OFFICE - GOVERNMENT
OFFICE - HIGH RISE
OFFICE - MEDICAL
OUTDOOR TENNIS COURT
RACE TRACK
REGIONAL SHOPPING CENTER
RESORT HOTEL
RESTAURANT - FAST FOOD
RESTAURANT - QUALITY
RESTAURANT - SIT DOWN
S & L - WALK IN
S & L - WITH DRIVE THRU
UNIVERSITY
ALL OTHER COMMERCIAL USES
NOT IDENTIFIED ABOVE
ALL OTHER INDUSTRIAL USES
NOT IDENTIFIED ABOVE
$3,038.99
3,038.99
1,918.14
1,918.14
1,918.14
$3.32
1.40
2.58
5.25
7.40
2.72
7.17
1.22
1.19
1.74
11.19
1.32
1.25
3.19
1.18
4.35
0.95
1.59
1.42
0.95
0.88
0.90
1.74
1.01
6.08
1.10
2.65
1.05
1.20
1.09
0.99
11.53
2.09
1.37
0.94
11.66
2.69
6.21
2.26
3.11
0.93
0.88
0.71
$3,073.54
3,073.54
1,939.95
1,939.95
1,939.95
$3.36
1.41
2.61
5.31
7.48
2.75
7.25
1.24
1.20
1.76
11.31
1.33
1.27
3.22
1.20
4.40
0.97
1.61
1.44
0.97
0.89
0.91
1.76
1.02
6.15
1.11
2.68
1.06
1.21
1.11
1.00
11.66
2.11
1.39
0.95
11.79
2.72
6.28
2.28
3.14
0.94
0.89
0.72
$3,123.43
3,123.43
1,971.44
1,971.44
1,971.44
$3.41
1.44
2.66
5.40
7.60
2.79
7.37
1.26
1.22
1.78
11.50
1.36
1.29
3.27
1.22
4.47
0.98
1.63
1.46
0.98
0.90
0.92
1.79
1.04
6.25
1.13
2.72
1.08
1.23
1.12
1.02
11.85
2.15
1.41
0.97
11.98
2.77
6.39
2.32
3.19
0.95
0.90
0.73
$3,169.59
3,169.59
2,000.57
2,000.57
2,000.57
$3.46
1.46
2.70
5.48
7.71
2.83
7.48
1.28
1.24
1.81
11.67
1.38
1.31
3.32
1.23
4.54
1.00
1.66
1.48
1.00
0.91
0.94
1.82
1.06
6.34
1.15
2.76
1.09
1.25
1.14
1.03
12.02
2.18
1.43
0.98
12.16
2.81
6.48
2.35
3.24
0.97
0.91
0.74
$3,200.97
3,200.97
2,020.38
2,020.38
2,020.38
$3.50
1.47
2.72
5.53
7.79
2.86
7.55
1.29
1.25
1.83
11.78
1.39
1.32
3.36
1.25
4.59
1.01
1.67
1.50
1.01
0.92
0.94
1.84
1.07
6.41
1.16
2.79
1.10
1.26
1.15
1.04
12.14
2.20
1.45
0.99
12.28
2.83
6.54
2.38
3.27
0.97
0.92
0.75
FY 2003-04
$3,229.53
3,229.53
2,038.40
2,038.40
2,038.40
$3.53
1.48
2.75
5.58
7.86
2.89
7.62
1.30
1.26
1.85
11.89
1.40
1.33
3.39
1.26
4.63
1.01
1.69
1.51
1.01
0.93
0.95
1.85
1.08
6.46
1.17
2.81
1.11
1.28
1.16
1.05
12.25
2.22
1.46
1.00
12.39
2.86
6.60
2.40
3.30
0.98
0.93
0.76
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 6.4%.
ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES.
CITY OF CARLSBAD
COMMUNITY FACILITIES DISTRICT NO. 1
TAX RATES FOR FISCAL YEAR 2009-10
SPECIAL DEVELOPMENT TAX ONE-TIME
ATTACHMENT A
PageS
PROPERTY TYPE FORMATION OR ANNEXATION DATE
TAX RATE IMPROVEMENT AREA 1: FY 2004-05 FY 2005-06 FY 2006-07 FY 2007-08 FY 2008-09
RESIDENTIAL (PER DWELLING UNIT)
(50% of the Maximum Tax)
0-1.5DU/ACRE
1.51 -4.0DU/ACRE
4.1 - 8.0 DU/ACRE
8.1 -15.0 DU/ACRE
15.1 -23.0 DU/ACRE
NON-RESIDENTIAL (PER SQ.FT.)
(30% of the Maximum Tax)
AUTO - GASOLINE
AUTO - REPAIR & SALES
AUTO CAR WASH
BANK - WALK IN
BANK - WITH DRIVE THRU
BOWLING ALLEY
CAMPGROUND
CHURCH
COMMERCIAL SHOPS
COMMUNITY SHOPPING CENTER
CONVENIENCE MARKET
DISCOUNT STORE
GOLF COURSE
GROCERY STORE
HEALTH CLUB
HELIPORTS
HOSPITAL - CONVALESCENT
HOSPITAL - GENERAL
HOTEL - CONV. FAC/COMM.
INDOOR SPORTS ARENA
INDUSTRIAL - COMMERCIAL
BUSINESS PARK
JUNIOR COLLEGE
LIBRARY
LUMBER/HARDWARE STORE
MARINA
MOTEL
NEIGHBORHOOD SHOPPING CENTER
OFFICE - COMMERCIAL (< 100,000 SF)
OFFICE - GOVERNMENT
OFFICE -HIGH RISE
OFFICE - MEDICAL
OUTDOOR TENNIS COURT
RACE TRACK
REGIONAL SHOPPING CENTER
RESORT HOTEL
RESTAURANT - FAST FOOD
RESTAURANT - QUALITY
RESTAURANT - SIT DOWN
S & L - WALK IN
S & L - WITH DRIVE THRU
UNIVERSITY
ALL OTHER COMMERCIAL USES
NOT IDENTIFIED ABOVE
ALL OTHER INDUSTRIAL USES
NOT IDENTIFIED ABOVE
$3,275.68
3,275.68
2,067.54
2,067.54
2,067.54
$3.58
1.51
2.79
5.66
7.97
2.93
7.73
1.32
1.28
1.87
12.06
1.42
1.35
3.43
1.28
4.69
1.03
1.71
1.53
1.03
0.94
0.97
1.88
1.09
6.56
1.19
2.85
1.13
1.29
1.18
1.07
12.42
2.25
1.48
1.02
12.56
2.90
6.70
2.43
3.35
1.00
0.94
0.77
$3,375.72
3,375.72
2,130.68
2,130.68
2,130.68
$3.69
1.55
2.87
5.84
8.22
3.02
7.97
1.36
1.32
1.93
12.42
1.46
1.39
3.54
1.31
4.84
1.06
1.77
1.58
1.06
0.97
1.00
1.94
1.12
6.76
1.22
2.94
1.16
1.33
1.21
1.10
12.80
2.32
1.52
1.05
12.95
2.99
6.90
2.51
3.45
1.03
0.97
0.79
$3,433.78
3,433.78
2,167.32
2,167.32
2,167.32
$3.75
1.58
2.92
5.94
8.36
3.07
8.10
1.38
1.34
1.96
12.64
1.49
1.42
3.60
1.34
4.92
1.08
1.80
1.61
1.08
0.99
1.01
1.97
1.14
6.87
1.24
2.99
1.18
1.36
1.24
1.12
13.02
2.36
1.55
1.06
13.17
3.04
7.02
2.55
3.51
1.05
0.99
0.81
$3,496.15
3,496.15
2,206.69
2,206.69
2,206.69
$3.82
1.61
2.97
6.05
8.51
3.12
8.25
1.41
1.37
2.00
12.87
1.52
1.44
3.67
1.36
5.01
1.10
1.83
1.63
1.10
1.01
1.03
2.01
1.16
7.00
1.27
3.04
1.21
1.38
1.26
1.14
13.26
2.40
1.58
1.08
13.41
3.10
7.15
2.60
3.58
1.06
1.01
0.82
$3,559.65
3,559.65
2,246.77
2,246.77
2,246.77
$3.89
1.64
3.03
6.16
8.66
3.18
8.40
1.43
1.39
2.03
13.10
1.54
1.47
3.73
1.39
5.10
1.12
1.86
1.66
1.12
1.03
1.05
2.04
1.18
7.12
1.29
3.10
1.23
1.41
1.28
1.16
13.50
2.45
1.61
1.10
13.65
3.15
7.28
2.64
3.64
1.08
1.03
0.83
FY 2009-10
$3,670.03
3,670.03
2,316.44
2,316.44
2,316.44
$4.01
1.69
3.12
6.35
8.93
3.28
8.66
1.48
1.43
2.10
13.51
1.59
1.51
3.85
1.43
5.26
1.15
1.92
1.72
1.15
1.06
1.08
2.11
1.22
7.35
1.33
3.20
1.27
1.45
1.32
1.20
13.92
2.52
1.66
1.14
14.08
3.25
7.50
2.73
3.75
1.12
1.06
0.86
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 6.4%.
ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES.
CITY OF CARLSBAD
COMMUNITY FACILITIES DISTRICT NO. 1
TAX RATES FOR FISCAL YEAR 2009-10
SPECIAL DEVELOPMENT TAX ONE-TIME
ATTACHMENT A
Page 6
PROPERTY TYPE FORMATION OR ANNEXATION DATE
TAX RATE IMPROVEMENT AREA II: MAY 7, 1991 FY 1993-94 FY 1994-95 FY 1995-96 FY 1996-97
RESIDENTIAL (PER DWELLING UNIT)
(50% of the Maximum Tax)
0-1.5DU/ACRE
1.51 -4.0DU/ACRE
4.1 - 8.0 DU/ACRE
8.1 -15.0 DU/ACRE
15.1 -23.0 DU/ACRE
NON-RESIDENTIAL (PER SQ.FT.)
(30% of the Maximum Tax)
AUTO - GASOLINE
AUTO - REPAIR & SALES
AUTO CAR WASH
BANK - WALK IN
BANK - WITH DRIVE THRU
BOWLING ALLEY
CAMPGROUND
CHURCH
COMMERCIAL SHOPS
COMMUNITY SHOPPING CENTER
CONVENIENCE MARKET
DISCOUNT STORE
GOLF COURSE
GROCERY STORE
HEALTH CLUB
HELIPORTS
HOSPITAL - CONVALESCENT
HOSPITAL - GENERAL
HOTEL - CONV. FAC/COMM.
INDOOR SPORTS ARENA
INDUSTRIAL - COMMERCIAL
BUSINESS PARK
JUNIOR COLLEGE
LIBRARY
LUMBER/HARDWARE STORE
MARINA
MOTEL
NEIGHBORHOOD SHOPPING CENTER
OFFICE - COMMERCIAL (< 100,000 SF)
OFFICE - GOVERNMENT
OFFICE - HIGH RISE
OFFICE - MEDICAL
OUTDOOR TENNIS COURT
RACE TRACK
REGIONAL SHOPPING CENTER
RESORT HOTEL
RESTAURANT - FAST FOOD
RESTAURANT - QUALITY
RESTAURANT - SIT DOWN
S & L - WALK IN
S & L - WITH DRIVE THRU
UNIVERSITY
ALL OTHER COMMERCIAL USES
NOT IDENTIFIED ABOVE
ALL OTHER INDUSTRIAL USES
NOT IDENTIFIED ABOVE
$2,468.18
2,468.18
1,487.99
1,487.99
1,487.99
$1.12
0.61
0.97
1.78
2.21
1.09
1.93
0.75
0.61
0.70
2.60
0.61
0.83
0.99
0.71
1.42
0.86
1.23
0.97
0.86
0.58
0.73
1.10
0.61
1.70
0.80
0.88
0.68
0.73
0.71
0.80
2.80
0.90
0.62
0.76
2.93
1.19
1.83
1.17
1.34
0.74
0.56
0.55
$2,556.47
2,556.47
1,541.22
1,541.22
1,541.22
$1.16
0.63
1.01
1.84
2.29
1.13
2.00
0.78
0.63
0.72
2.70
0.63
0.86
1.02
0.74
1.47
0.89
1.27
1.01
0.89
0.60
0.76
1.14
0.63
1.76
0.82
0.91
0.70
0.75
0.74
0.83
2.90
0.93
0.64
0.79
3.03
1.24
1.89
1.21
1.39
0.76
0.58
0.57
$2,584.29
2,584.29
1,557.99
1,557.99
1,557.99
$1.17
0.64
1.02
1.86
2.31
1.14
2.02
0.78
0.64
0.73
2.73
0.64
0.87
1.04
0.75
1.48
0.90
1.29
1.02
0.90
0.61
0.77
1.16
0.64
1.78
0.83
0.92
0.71
0.76
0.74
0.84
2.94
0.94
0.65
0.80
3.06
1.25
1.91
1.23
1.41
0.77
0.58
0.57
$2,584.29
2,584.29
1,557.99
1,557.99
1,557.99
$1.17
0.64
1.02
1.86
2.31
1.14
2.02
0.78
0.64
0.73
2.73
0.64
0.87
1.04
0.75
1.48
0.90
1.29
1.02
0.90
0.61
0.77
1.16
0.64
1.78
0.83
0.92
0.71
0.76
0.74
0.84
2.94
0.94
0.65
0.80
3.06
1.25
1.91
1.23
1.41
0.77
0.58
0.57
$2,586.87
2,586.87
1,559.54
1,559.54
1,559.54
$1.17
0.64
1.02
1.86
2.32
1.15
2.02
0.79
0.64
0.73
2.73
0.64
0.87
1.04
0.75
1.49
0.90
1.29
1.02
0.90
0.61
0.77
1.16
0.64
1.78
0.83
0.92
0.71
0.76
0.74
0.84
2.94
0.94
0.65
0.80
3.07
1.25
1.91
1.23
1.41
0.77
0.58
0.57
FY 1997-98
$2,602.30
2,602.30
1,568.84
1,568.84
1,568.84
$1.18
0.64
1.03
1.87
2.33
1.15
2.03
0.79
0.64
0.73
2.74
0.64
0.87
1.04
0.75
1.49
0.91
1.29
1.03
0.91
0.61
0.77
1.16
0.64
1.80
0.84
0.92
0.71
0.77
0.75
0.84
2.96
0.95
0.66
0.81
3.09
1.26
1.93
1.23
1.42
0.78
0.59
0.58
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 6.4%.
ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES.
CITY OF CARLSBAD
COMMUNITY FACILITIES DISTRICT NO. 1
TAX RATES FOR FISCAL YEAR 2009-10
SPECIAL DEVELOPMENT TAX ONE-TIME
ATTACHMENT A
Page?
PROPERTY TYPE FORMATION OR ANNEXATION DATE
TAX RATE IMPROVEMENT AREA II: FY 1998-99 FY 1999-00 FY 2000-01 FY 2001-02 FY 2002-03
RESIDENTIAL (PER DWELLING UNIT)
(50% of the Maximum Tax)
0-1.5DU/ACRE
1.51 -4.0DU/ACRE
4.1 - 8.0 DU/ACRE
8.1 -15.0 DU/ACRE
15.1 -23.0 DU/ACRE
NON-RESIDENTIAL (PER SQ.FT.)
(30% of the Maximum Tax)
AUTO - GASOLINE
AUTO - REPAIR & SALES
AUTO CAR WASH
BANK - WALK IN
BANK - WITH DRIVE THRU
BOWLING ALLEY
CAMPGROUND
CHURCH
COMMERCIAL SHOPS
COMMUNITY SHOPPING CENTER
CONVENIENCE MARKET
DISCOUNT STORE
GOLF COURSE
GROCERY STORE
HEALTH CLUB
HELIPORTS
HOSPITAL - CONVALESCENT
HOSPITAL - GENERAL
HOTEL - CONV. FAC/COMM.
INDOOR SPORTS ARENA
INDUSTRIAL - COMMERCIAL
BUSINESS PARK
JUNIOR COLLEGE
LIBRARY
LUMBER/HARDWARE STORE
MARINA
MOTEL
NEIGHBORHOOD SHOPPING CENTER
OFFICE - COMMERCIAL (< 100,000 SF)
OFFICE - GOVERNMENT
OFFICE - HIGH RISE
OFFICE - MEDICAL
OUTDOOR TENNIS COURT
RACE TRACK
REGIONAL SHOPPING CENTER
RESORT HOTEL
RESTAURANT - FAST FOOD
RESTAURANT - QUALITY
RESTAURANT - SIT DOWN
S & L - WALK IN
S & L - WITH DRIVE THRU
UNIVERSITY
ALL OTHER COMMERCIAL USES
NOT IDENTIFIED ABOVE
ALL OTHER INDUSTRIAL USES
NOT IDENTIFIED ABOVE
$2,617.82
2,617.82
1,578.20
1,578.20
1,578.20
$1.18
0.65
1.03
1.88
2.34
1.16
2.04
0.79
0.65
0.74
2.76
0.65
0.88
1.05
0.76
1.50
0.91
1.30
1.03
0.91
0.62
0.78
1.17
0.65
1.81
0.84
0.93
0.72
0.77
0.75
0.85
2.97
0.95
0.66
0.81
3.10
1.27
1.94
1.24
1.43
0.78
0.59
0.58
$2,647.58
2,647.58
1,596.14
1,596.14
1,596.14
$1.20
0.65
1.04
1.91
2.37
1.17
2.07
0.80
0.65
0.75
2.79
0.65
0.89
1.06
0.77
1.52
0.92
1.32
1.04
0.92
0.63
0.79
1.18
0.65
1.83
0.85
0.94
0.72
0.78
0.76
0.86
3.01
0.97
0.67
0.82
3.14
1.28
1.96
1.26
1.44
0.79
0.60
0.59
$2,690.56
2,690.56
1,622.05
1,622.05
1,622.05
$1.22
0.67
1.06
1.94
2.41
1.19
2.10
0.82
0.67
0.76
2.84
0.67
0.90
1.08
0.78
1.54
0.94
1.34
1.06
0.94
0.64
0.80
1.20
0.67
1.86
0.87
0.96
0.74
0.79
0.77
0.87
3.06
0.98
0.68
0.83
3.19
1.30
1.99
1.28
1.46
0.80
0.61
0.60
$2,730.32
2,730.32
1,646.02
1,646.02
1,646.02
$1.23
0.67
1.08
1.96
2.44
1.21
2.13
0.83
0.67
0.77
2.88
0.67
0.91
1.09
0.79
1.57
0.95
1.36
1.08
0.95
0.65
0.81
1.22
0.67
1.88
0.88
0.97
0.75
0.80
0.79
0.88
3.10
1.00
0.69
0.85
3.24
1.32
2.02
1.29
1.49
0.82
0.62
0.61
$2,757.35
2,757.35
1,662.32
1,662.32
1,662.32
$1.25
0.68
1.09
1.98
2.47
1.22
2.15
0.84
0.68
0.78
2.91
0.68
0.92
1.10
0.80
1.58
0.96
1.37
1.09
0.96
0.65
0.82
1.23
0.68
1.90
0.89
0.98
0.75
0.81
0.79
0.89
3.13
1.01
0.69
0.85
3.27
1.33
2.04
1.31
1.50
0.82
0.62
0.61
FY 2003-04
$2,781.95
2,781.95
1,677.15
1,677.15
1,677.15
$1.26
0.69
1.10
2.00
2.49
1.23
2.17
0.84
0.69
0.78
2.93
0.69
0.93
1.11
0.81
1.60
0.97
1.38
1.10
0.97
0.66
0.83
1.24
0.69
1.92
0.90
0.99
0.76
0.82
0.80
0.90
3.16
1.01
0.70
0.86
3.30
1.34
2.06
1.32
1.51
0.83
0.63
0.62
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 6.4%.
ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES.
CITY OF CARLSBAD
COMMUNITY FACILITIES DISTRICT NO. 1
TAX RATES FOR FISCAL YEAR 2009-10
SPECIAL DEVELOPMENT TAX ONE-TIME
ATTACHMENT A
PageS
PROPERTY TYPE FORMATION OR ANNEXATION DATE
TAX RATE IMPROVEMENT AREA II: FY 2004-05 FY 2005-06 FY 2006-07 FY 2007-08 FY 2008-09
RESIDENTIAL (PER DWELLING UNIT)
(50% of the Maximum Tax)
0-1.5DU/ACRE
1.51 -4.0DU/ACRE
4.1 - 8.0 DU/ACRE
8.1 -15.0 DU/ACRE
15.1 -23.0 DU/ACRE
NON-RESIDENTIAL (PER SQ.FT.)
(30% of the Maximum Tax)
AUTO - GASOLINE
AUTO - REPAIR & SALES
AUTO CAR WASH
BANK -WALK IN
BANK - WITH DRIVE THRU
BOWLING ALLEY
CAMPGROUND
CHURCH
COMMERCIAL SHOPS
COMMUNITY SHOPPING CENTER
CONVENIENCE MARKET
DISCOUNT STORE
GOLF COURSE
GROCERY STORE
HEALTH CLUB
HELIPORTS
HOSPITAL - CONVALESCENT
HOSPITAL - GENERAL
HOTEL - CONV. FAC/COMM.
INDOOR SPORTS ARENA
INDUSTRIAL - COMMERCIAL
BUSINESS PARK
JUNIOR COLLEGE
LIBRARY
LUMBER/HARDWARE STORE
MARINA
MOTEL
NEIGHBORHOOD SHOPPING CENTER
OFFICE - COMMERCIAL (< 100,000 SF)
OFFICE - GOVERNMENT
OFFICE - HIGH RISE
OFFICE - MEDICAL
OUTDOOR TENNIS COURT
RACE TRACK
REGIONAL SHOPPING CENTER
RESORT HOTEL
RESTAURANT - FAST FOOD
RESTAURANT - QUALITY
RESTAURANT - SIT DOWN
S&L-WALKIN
S & L - WITH DRIVE THRU
UNIVERSITY
ALL OTHER COMMERCIAL USES
NOT IDENTIFIED ABOVE
ALL OTHER INDUSTRIAL USES
NOT IDENTIFIED ABOVE
$2,821.71
2,821.71
1,701.12
1,701.12
1,701.12
$1.28
0.70
1.11
2.03
2.53
1.25
2.20
0.86
0.70
0.79
2.98
0.70
0.94
1.13
0.82
1.62
0.98
1.40
1.11
0.98
0.67
0.84
1.26
0.70
1.95
0.91
1.00
0.77
0.83
0.81
0.91
3.21
1.03
0.71
0.87
3.35
1.36
2.09
1.34
1.54
0.84
0.64
0.63
$2,907.88
2,907.88
1,753.07
1,753.07
1,753.07
$1.31
0.72
1.15
2.09
2.60
1.29
2.27
0.88
0.72
0.82
3.07
0.72
0.97
1.16
0.84
1.67
1.01
1.45
1.15
1.01
0.69
0.86
1.30
0.72
2.01
0.94
1.03
0.80
0.86
0.84
0.94
3.30
1.06
0.73
0.90
3.45
1.41
2.15
1.38
1.58
0.87
0.66
0.65
$2,957.89
2,957.89
1,783.22
1,783.22
1,783.22
$1.34
0.73
1.17
2.13
2.65
1.31
2.31
0.90
0.73
0.83
3.12
0.73
0.99
1.18
0.86
.70
.03
.47
.17
.03
0.70
0.88
1.32
0.73
2.04
0.95
1.05
0.81
0.87
0.85
0.96
3.36
1.08
0.75
0.92
3.51
1.43
2.19
1.40
1.61
0.88
0.67
0.66
$3,011.62
3,011.62
1,815.61
1,815.61
1,815.61
$1.36
0.74
1.19
2.17
2.70
1.33
2.35
0.91
0.74
0.85
3.18
0.74
1.01
1.21
0.87
1.73
1.05
1.50
1.19
1.05
0.71
0.90
1.35
0.74
2.08
0.97
1.07
0.82
0.89
0.87
0.98
3.42
1.10
0.76
0.93
3.57
1.46
2.23
1.43
1.64
0.90
0.68
0.67
$3,066.32
3,066.32
1,848.59
1,848.59
1,848.59
$1.39
0.76
1.21
2.21
2.74
1.36
2.39
0.93
0.76
0.86
3.23
0.76
1.03
1.23
0.89
.76
.07
.53
.21
.07
0.72
0.91
1.37
0.76
2.12
0.99
1.09
0.84
0.90
0.88
0.99
3.48
1.12
0.77
0.95
3.64
1.48
2.27
1.45
1.67
0.92
0.69
0.68
FY 2009-10
$3,161.40
3,161.40
1,905.91
1,905.91
1,905.91
$1.43
0.78
1.25
2.28
2.83
1.40
2.47
0.96
0.78
0.89
3.33
0.78
1.06
1.27
0.92
1.82
1.10
1.57
1.25
1.10
0.75
0.94
1.41
0.78
2.18
1.02
1.12
0.87
0.93
0.91
1.02
3.59
1.15
0.80
0.98
3.75
1.53
2.34
1.50
1.72
0.94
0.71
0.70
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 6.4%.
ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES.