Loading...
HomeMy WebLinkAbout2012-07-10; City Council; Resolution 2012-174Exhibit 1 1 RESOLUTION NO. 2012-174 2 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF CARLSBAD, CALIFORNIA, ESTABLISHING 2 THE FISCAL YEAR 2012-13 SPECIAL TAXES FOR 4 COMMUNITY FACILITIES DISTRICT NO. 1 5 6 7 8 9 WHEREAS, the CITY COUNCIL ofthe CITY OF CARLSBAD, CALIFORNIA, (hereinafter referred to as the "legislative body"), has 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 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"); and, WHEREAS, this legislative body, by Ordinance as authorized by Section 53340 of the Government Code of the State of California, has authorized the levy of a special tax to pay for costs and expenses related to said Community Facilities District, and this legislative body is desirous to establish the specific rate of the special tax to be collected for the next Fiscal Year 2012-13. 14 15 16 17 18 19 20 21 NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of 22 Carlsbad, California, as follows: 23 1. That the above recitations are true and correct 2. That the specific rate and amount of the special tax to be collected 25 26 27 28 for Fiscal Year 2012-13 to pay for the costs and expenses for the referenced District is hereby 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 2 previously authorized by Ordinance of this legislative body, and is not in excess of that as previously approved by the qualified electors of the District. 4. 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 3 4 5 6 7 8 g bonded indebtedness; 10 b. Necessary replenishment of bond reserve funds or other reserve 11 funds; 12 c. Payment of costs and expenses of authorized public facilities and 13 public services; d. Repayment of advances and loans, if appropriate. The proceeds of the special taxes shall be used as set forth above, and shall not be used for any other purpose. 5. 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 20 same penalties and same procedure and sale in cases of any delinquency 21 for ad valorem taxes, and the Tax Collector is hereby authorized to deduct 22 reasonable administrative costs incurred in collecting any said special tax. 23 6. All monies above collected shall be paid into the Community Facilities District funds, including any bond fund and reserve fund. 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 taxes to the Auditor of the County. The Auditor of the County 14 15 16 17 18 19 24 25 26 27 28 Exhibit 1 1 is hereby directed to enter in the next County assessment roll on which 2 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. 8. 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 3 4 5 6 7 8 g percentages so collected and from what property collected, and also provide 10 a statement of any percentages retained for the expense of making any 11 such collection. 12 /// 13 /// III 15 /// 16 /// 17 /// 18 19 20 III 21 /// 22 /// 23 /// 24 /// III 26 /// 27 " 28 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 PASSED, APPROVED AND ADOPTED at a Regular Meeting of the City Council of the City of Carlsbad on the 10**^ day of July, 2012, by the following vote to wit: AYES: NOES: Council Members Hall, Kulchin, Blackburn, Douglas and Packard. None. ABSENT: None. E M. WOOD, City Clerk (SEAL) CITY OF CARLSBAD COMMUNITY FACILITES DISTRICT NO. 1 TAX RATES FOR FISCAL YEAR 2012-13 MAXIMUM UNDEVELOPED PROPERTY TAX ATTACHMENT A Page 1 PROPERTY TYPE FORMATION OR ANNEXATION DATE TAX RATE IMPROVEMENT AREA 1: MAY 7, 1991 FY 1993-94 FY 1994-95 FY 1995-96 FY 1996-97 FY 1997-98 FY 1998-99 RESIDENTIAL (PER ACRE) RL $366 $379 $383 $383 $383 $385 $388 RLM 1,004 1,040 1,052 1,052 1,053 1,059 1,065 RM 1,684 1,744 1,763 1,763 1,765 1,775 1,786 RMH 2,581 2,674 2,703 2,703 2,705 2,722 2,738 RH 3,634 3,764 3,805 3,805 3,809 3,831 3,854 NON-RESIDENTIAL (PER ACRE) COMMERCIAL $3,123 $3,234 $3,269 $3,269 $3,273 $3,292 $3,312 INDUSTRIAL 1,561 1,617 1,635 1,635 1,636 1,646 1,656 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 FY 1997-98 FY 1998-99 RESIDENTIAL (PER ACRE) RL $360 $373 $377 $377 $378 $380 $382 RLM 989 1,024 1,035 1,035 1,036 1,043 1,049 RM 1,583 1,640 1,658 1,658 1,660 1,669 1,679 RMH 2,430 2,517 2,545 2,545 2,547 2,562 2,578 RH 3,564 3,691 3,731 3,731 3,735 3,757 3,780 NON-RESIDENTIAL (PER ACRE) COMMERCIAL $2,082 $2,156 $2,180 $2,180 $2,182 $2,195 $2,208 INDUSTRIAL 1,249 1,294 1,308 1,308 1,309 1,317 1,325 NOTE: ACTUAL TAX RATES FOR UNDEVELOPED PROPERTY FOR FISCAL YEAR 2012-13 ARE HEREIN ESTABLISHED AT $0 PER ACRE. TAX RATES FOR FISCAL YEAR 2012-13 ANNUAL NON-RESIDENTIAL TAX - DEVELOPED PROPERTY % OF ONE-TIME SPECIAL TAX 2012-13 MAXIMUM PERCENTAGE 13.81% 2012-13 ACTUAL PERCENTAGE 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 2.4%. ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES. ATTACHMENT A Page 2 CITY OF CARLSBAD COMMUNITY FACILITES DISTRICT NO. 1 TAX RATES FOR FISCAL YEAR 2012-13 M/0(IMUM UNDEVELOPED PROPERTY TAX PROPERTY TYPE FORMATION OR ANNEXATION DATE TAX RATE IMPROVEMENT AREA 1: FY 1999-00 FY 2000-01 FY 2001-02 FY 2002-03 FY 2003-04 FY 2004-05 FY 2005-06 RESIDENTIAL (PER ACRE) RL $392 $399 $404 $408 $412 $418 $431 RLM 1,077 1,095 1,111 1,122 1,132 1,148 1,183 RM 1,806 1,835 1,862 1,881 1,898 1,925 1,983 RMH 2,769 2,814 2,855 2,884 2,909 2,951 3,041 RH 3,898 3,961 4,020 4,060 4,096 4,154 4,281 NON-RESIDENTIAL (PER ACRE) COMMERCIAL $3,349 $3,404 $3,454 $3,488 $3,519 $3,570 $3,679 INDUSTRIAL 1,675 1,702 1,727 1,744 1,760 1,785 1,839 PROPERTY TYPE FORMATION OR ANNEXATION DATE TAX RA TE IMPROVEMENT AREA II: FY 1999-00 FY 2000-01 FY 2001-02 FY 2002-03 FY 2003-04 FY 2004-05 FY 2005-06 RESIDENTIAL (PER ACRE) RL $387 $393 $399 $403 $406 $412 $425 RLM 1,061 1,078 1,094 1,105 1,115 1,130 1,165 RM 1,698 1,726 1,752 1,769 1,785 1,810 1,865 RMH 2,607 2,649 2,688 2,715 2,739 2,778 2,863 RH 3,823 3,885 3,942 3,981 4,017 4,074 4,198 NON-RESIDENTIAL (PER ACRE) COMMERCIAL $2,233 $2,269 $2,303 $2,326 $2,346 $2,380 $2,453 INDUSTRIAL 1,340 1,362 1,382 1,395 1,408 1,428 1,472 NOTE: ACTUAL TAX RATES FOR UNDEVELOPED PROPERTY FOR FISCAL YEAR 2012-13 ARE HEREIN ESTABLISHED AT $0 PER ACRE. o CITY OF CARLSBAD COMMUNITY FACILITES DISTRICT NO. 1 TAX RATES FOR FISCAL YEAR 2012-13 MAXIMUM UNDEVELOPED PROPERTY TAX ATTACHIVIENT A Page 3 PROPERTY TYPE FORMATION OR ANNEXATION DATE TAX RATE IMPROVEMENT AREA 1: FY 2006-07 FY 2007-08 FY 2008-09 FY 2009-10 FY 2010-11 FY 2011-12 FY 2012-13 RESIDENTIAL (PER ACRE) RL $438 $446 $454 $468 $461 $468 $473 RLM 1,204 1,226 1,248 1,287 1,267 1,284 1,300 RM 2,018 2,054 2,092 2,156 2,124 2,153 2,178 RMH 3,093 3,150 3,207 3,306 3,256 3,301 3,340 RH 4,355 4,434 4,514 4,654 4,584 4,647 4,702 NON-RESIDENTIAL (PER ACRE) COMMERCIAL $3,742 $3,810 $3,879 $4,000 $3,939 $3,993 4,040 INDUSTRIAL 1,871 1,905 1,940 2,000 1,969 1,997 2,020 PROPERTY TYPE FORMATION OR ANNEXATION DATE TAX RATE IMPROVEMENT AREA II: FY 2006-07 FY 2007-08 FY 2008-09 FY 2009-10 FY 2010-11 FY 2011-12 FY 2012-13 RESIDENTIAL (PER ACRE) RL $432 $440 $448 $462 $455 $461 466 RLM 1,185 1,207 1,228 1,267 1,247 1,264 1,279 RM 1,898 1,932 1,967 2,028 1.997 2,025 2,049 RMH 2,913 2,965 3,019 3,113 3,066 3,108 3,145 RH 4,271 4,348 4,427 4,564 4,495 4,557 4,611 NON-RESIDENTIAL (PER ACRE) COMMERCIAL $2,495 $2,540 $2,586 $2,666 $2,626 $2,662 2,694 INDUSTRIAL 1,497 1,524 1,552 1,600 1,575 1,597 1,616 NOTE: ACTUAL TAX RATES FOR UNDEVELOPED PROPERTY FOR FISCAL YEAR 2012-13 ARE HEREIN ESTABLISHED AT $0 PER ACRE. CITY OF CARLSBAD COMMUNITY FACILITIES DISTRICT NO. 1 TAX RATES FOR FISCAL YEAR 2012-13 SPECIAL DEVELOPMENT TAX ONE-TIME ATTACHMENT A Page 4 PROPERTY TYPE FORMATION OR ANNEXATION DATE TAX RATE IMPROVEMENT AREA 1: MAY 7, 1991 FY 1993-94 FY 1994-95 FY 1995-96 FY 1996-97 FY 1997-98 FY 1998-99 RESIDENTIAL (PER DWELLING UNIT) (55% ofthe Maximum Tax) 0-1.5 DU/ACRE $3,185.77 $3,299.73 $3,335.63 $3,335.63 $3,338.96 $3,358.88 $3,378.91 1.51-4.0 DU/ACRE 3.185.77 3,299.73 3.335.63 3,335.63 3,338.96 3.358.88 3,378.91 4.1 -8.0 DU/ACRE 2,010.78 2,082.71 2.105.37 2.105.37 2,107.48 2.120.05 2,132.69 8.1-15.0 DU/ACRE 2,010.78 2,082.71 2.105.37 2.105.37 2,107.48 2.120.05 2,132.69 15.1-23.0 DU/ACRE 2,010.78 2,082.71 2.105.37 2,105.37 2,107.48 2.120.05 2,132.69 NON-RESIDENTIAL (PER SQ.FT.) (25% ofthe Maximum Tax) AUTO - GASOLINE $2.64 $2.73 $2.76 $2.76 $2.76 $2.78 $2.80 AUTO - REPAIR & SALES 1.11 1.15 1.16 1.16 1.16 1.17 1.18 AUTO CAR WASH 2.05 2.13 2.15 2.15 2.15 2.16 2.18 BANK - WALK IN 4.17 4.32 4.37 4.37 4.37 4.40 4.43 BANK - WITH DRIVE THRU 5.87 6.08 6.15 6.15 6.16 6.19 6.23 BOWLING ALLEY 2.16 2.23 2.26 2.26 2.26 2.27 2.29 CAMPGROUND 5.70 5.90 5.96 5.96 5.97 6.00 6.04 CHURCH 0.97 1.01 1.02 1.02 1.02 1.03 1.03 COMMERCIAL SHOPS 0.94 0.98 0.99 0.99 0.99 0.99 1.00 COMMUNITY SHOPPING CENTER 1.38 1.43 1.44 1.44 1.45 1.45 1.46 CONVENIENCE MARKET 8.88 9.20 9.30 9.30 9.31 9.37 9.42 DISCOUNT STORE 1.05 1.08 1.10 1.10 1.10 1.10 1.11 GOLF COURSE 1.00 1.03 1.04 1.04 1.04 1.05 1.06 GROCERYSTORE 2.53 2.62 2.65 2.65 2.65 2.67 2.68 HEALTH CLUB 0.94 0.97 0.98 0.98 0.99 0.99 1.00 HELIPORTS 3.46 3.58 3.62 3.62 3.62 3.65 3.67 HOSPITAL - CONVALESCENT 0.76 0.78 0.79 0.79 0.79 0.80 0.80 HOSPITAL - GENERAL 1.26 1.31 1.32 1.32 1.32 1.33 1.34 HOTEL - CONV. FAC/COMM. 1.13 1.17 1.18 1.18 1.18 1.19 1.20 INDOOR SPORTS ARENA 0.76 0.78 0.79 0.79 0.79 0.80 0.80 INDUSTRIAL - COMMERCIAL BUSINESS PARK 0.70 0.72 0.73 0.73 0.73 0.73 0.74 JUNIOR COLLEGE 0.71 0.74 0.75 0.75 0.75 0.75 0.76 LIBRARY 1.39 1.44 1.45 1.45 1.45 1.46 1.47 LUMBER/HARDWARE STORE 0.80 0.83 0.84 0.84 0.84 0.85 0.85 MARINA 4.83 5.00 5.06 5.06 5.06 5.09 5.12 MOTEL 0.87 0.91 0.92 0.92 0.92 0.92 0.93 NEIGHBORHOOD SHOPPING CENTER 2.10 2.18 2.20 2.20 2.20 2.22 2.23 OFFICE - COMMERCIAL (< 100,000 SF) 0.83 0.86 0.87 0.87 0.87 0.88 0.88 OFFICE - GOVERNMENT 0.95 0.99 1.00 1.00 1.00 1.00 1.01 OFFICE-HIGH RISE 0.87 0.90 0.91 0.91 0.91 0.92 0.92 OFFICE - MEDICAL 0.79 0.82 0.82 0.82 0.82 0.83 0.83 OUTDOOR TENNIS COURT 9.15 9.48 9.58 9.58 9.59 9.65 9.71 RACE TRACK 1.66 1.72 1.74 1.74 1.74 1.75 1.76 REGIONAL SHOPPING CENTER 1.09 1.13 1.14 1.14 1.14 1.15 1.16 RESORT HOTEL 0.75 0.77 0.78 0.78 0.78 0.79 0.79 RESTAURANT - FAST FOOD 9.26 9.59 9.69 9.69 9.70 9.76 9.82 RESTAURANT - QUALITY 2.14 2.21 2.24 2.24 2.24 2.25 2.27 RESTAURANT - SIT DOWN 4.93 5.11 5.17 5.17 5.17 5.20 5.23 S & L - WALK IN 1.79 1.86 1.88 1.88 1.88 1.89 1.90 S & L - WITH DRIVE THRU 2.47 2.56 2.58 2.58 2.59 2.60 2.62 UNIVERSITY 0.74 0.76 0.77 0.77 0.77 0.78 0.78 ALL OTHER COMMERCIAL USES NOT IDENTIFIED ABOVE 0.70 0.72 0.73 0.73 0.73 0.73 0.74 ALL OTHER INDUSTRIAL USES NOT IDENTIFIED ABOVE 0.57 0.59 0.59 0.59 0.59 0.60 0.60 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 2.4%. ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES. CITY OF CARLSBAD COMMUNITY FACILITIES DISTRICT NO. 1 TAX RAtES FOR FISCAL YEAR 2012-13 SPECIAL DEVELOPMENT TAX ONE-TIME ATTACHMENT A Page 5 PROPERTY TYPE FORMATION OR ANNEXATION DATE TAX RATE IMPROVEMENT AREA 1: FY 1999-00 FY 2000-01 FY 2001-02 FY 2002-03 FY 2003-04 FY 2004-05 FY 2005-06 RESIDENTIAL (PER DWELLING UNIT) (55% ofthe Maximum Tax) 0-1.5 DU/ACRE $3,417.33 $3,472.80 $3,524.12 $3,559.01 $3,590.76 $3,642.08 $3,753.30 1.51 -4.0 DU/ACRE 3,417.33 3,472.80 3.524.12 3,559.01 3,590.76 3.642.08 3,753.30 4.1-8.0 DU/ACRE 2,156.94 2.191.95 2,224.34 2.246.37 2,266.40 2.298.80 2.369.00 8.1 -15.0 DU/ACRE 2.156.94 2.191.95 2,224.34 2.246.37 2,266.40 2.298.80 2.369.00 15.1-23.0 DU/ACRE 2.156.94 2.191.95 2.224.34 2.246.37 2,266.40 2.298.80 2.369.00 NON-RESIDENTIAL (PER SQ.FT.) (25% ofthe Maximum Tax) AUTO - GASOLINE $2.83 $2.88 $2.92 $2.95 $2.97 $3.02 $3.11 AUTO - REPAIR & SALES 1.19 1.21 1.23 1.24 1.25 1.27 1.31 AUTO CAR WASH 2.20 2.24 2.27 2.29 2.31 2.35 2.42 BANK-WALK IN 4.48 4.55 4.62 4.66 4.70 4.77 4.92 BANK - WITH DRIVE THRU 6.30 6.40 6.50 6.56 6.62 6.72 6.92 BOWLING ALLEY 2.31 2.35 2.39 2.41 2.43 2.47 2.54 CAMPGROUND 6.11 6.21 6.30 6.36 6.42 6.51 6.71 CHURCH 1.04 1.06 1.08 1.09 1.10 1.11 1.15 COMMERCIAL SHOPS 1.01 1.03 1.04 1.05 1.06 1.08 1.11 COMMUNITY SHOPPING CENTER 1.48 1.50 1.53 1.54 1.55 1.58 1.62 CONVENIENCE MARKET 9.53 9.68 9.83 9.92 10.01 10.16 10.47 DISCOUNT STORE 1.12 1.14 1.16 1.17 1.18 1.20 1.23 GOLF COURSE 1.07 1.08 1.10 1.11 1.12 1.14 1.17 GROCERYSTORE 2.71 2.76 2.80 2.83 2.85 2.89 2.98 HEALTH CLUB 1.01 1.02 1.04 1.05 1.06 1.07 1.11 HELIPORTS 3.71 3.77 3.82 3.86 3.90 3.95 4.07 HOSPITAL - CONVALESCENT 0.81 0.83 0.84 0.85 0.85 0.87 0.89 HOSPITAL - GENERAL 1.35 1.38 1.40 1.41 1.42 1.44 1.49 HOTEL - CONV. FAC/COMM. 1.21 1.23 1.25 1.26 1.27 1.29 1.33 INDOOR SPORTS ARENA 0.81 0.83 0.84 0.85 0.85 0.87 0.89 INDUSTRIAL - COMMERCIAL BUSINESS PARK 0.75 0.76 0.77 0.78 0.78 0.80 0.82 JUNIOR COLLEGE 0.76 0.78 0.79 0.80 0.80 0.81 0.84 LIBRARY 1.49 1.51 1.53 1.55 1.56 1.58 1.63 LUMBER/HARDWARE STORE 0.86 0.88 0.89 0.90 0.91 0.92 0.95 MARINA 5.18 5.27 5.34 5.40 5.44 5.52 5.69 MOTEL 0.94 0.95 0.97 0.98 0.99 1.00 1.03 NEIGHBORHOOD SHOPPING CENTER 2.25 2.29 2.32 2.35 2.37 2.40 2.48 OFFICE - COMMERCIAL (< 100,000 SF) 0.89 0.91 0.92 0.93 0.94 0.95 0.98 OFFICE - GOVERNMENT 1.02 1.04 1.05 1.06 1.07 1.09 1.12 OFFICE - HIGH RISE 0.93 0.95 0.96 0.97 0.98 0.99 1.02 OFFICE - MEDICAL 0.84 0.86 0.87 0.88 0.89 0.90 0.93 OUTDOOR TENNIS COURT 9.82 9.98 10.13 10.23 10.32 10.46 10.78 RACE TRACK 1.78 1.81 1.84 1.85 1.87 1.90 1.95 REGIONAL SHOPPING CENTER 1.17 1.19 1.21 1.22 1.23 1.25 1.28 RESORT HOTEL 0.80 0.82 0.83 0.84 0.84 0.86 0.88 RESTAURANT - FAST FOOD 9.93 10.09 10.24 10.34 10.43 10.58 10.91 RESTAURANT - QUALITY 2.29 2.33 2.36 2.39 2.41 2.44 2.52 RESTAURANT - SIT DOWN 5.29 5.38 5.46 5.51 5.56 5.64 5.81 S & L - WALK IN 1.92 1.95 1.98 2.00 2.02 2.05 2.11 S&L-WITH DRIVE THRU 2.65 2.69 2.73 2.76 2.78 2.82 2.91 UNIVERSITY 0.79 0.80 0.81 0.82 0.83 0.84 0.87 ALL OTHER COMMERCIAL USES NOT IDENTIFIED ABOVE 0.75 0.76 0.77 0.78 0.78 0.80 0.82 ALL OTHER INDUSTRIAL USES NOT IDENTIFIED ABOVE 0.61 0.62 0.63 0.63 0.64 0.65 0.67 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 2.4%. ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES. CITY OF CARLSBAD COMMUNITY FACILITIES DISTRICT NO. 1 TAX RATES FOR FISCAL YEAR 2012-13 SPECIAL DEVELOPMENT TAX ONE-TIME ATTACHMENT A Page 6 PROPERTY TYPE FORMATION OR ANNEXATION DATE TAX RATE IMPROVEMENT AREA 1: FY 2006-07 FY 2007-08 FY 2008-09 FY 2009-10 FY 2010-11 FY 2011-12 FY 2012-13 RESIDENTIAL (PER DWELLING UNIT) (55% ofthe Maximum Tax) 0-1.5 DU/ACRE $3,817.85 $3,887.20 $3,957.81 $4,080.53 $4,018.39 $4,073.87 $4,122.18 1.51-4.0 DU/ACRE 3,817.85 3.887.20 3,957.81 4,080.53 4,018.39 4,073.87 4.122.18 4.1 - 8.0 DU/ACRE 2,409.74 2,453.51 2,498.08 2,575.54 2.536.32 2,571.33 2.601.82 8.1 -15.0 DU/ACRE 2.409.74 2,453.51 2,498.08 2,575.54 2.536.32 2,571.33 2.601.82 15.1-23.0 DU/ACRE 2.409.74 2,453.51 2,498.08 2.575.54 2.536.32 2,571.33 2.601.82 NON-RESIDENTIAL (PER SQ.FT.) (25% ofthe Maximum Tax) AUTO - GASOLINE $3.16 $3.22 $3.28 $3.38 $3.33 $3.37 $3.41 AUTO - REPAIR & SALES 1.33 1.35 1.38 1.42 1.40 1.42 1.44 AUTO CAR WASH 2.46 2.50 2.55 2.63 2.59 2.62 2.66 BANK - WALK IN 5.00 5.09 5.18 5.35 5.26 5.34 5.40 BANK - WITH DRIVE THRU 7.04 7.17 7.30 7.52 7.41 7.51 7.60 BOWLING ALLEY 2.58 2.63 2.68 2.76 2.72 2.76 2.79 CAMPGROUND 6.83 6.95 7.08 7.29 7.18 7.28 7.37 CHURCH 1.17 1.19 1.21 1.25 1.23 1.24 1.26 COMMERCIAL SHOPS 1.13 1.15 1.17 1.21 1.19 1.21 1.22 COMMUNITY SHOPPING CENTER 1.65 1.68 1.71 1.77 1.74 1.76 1.78 CONVENIENCE MARKET 10.65 10.84 11.04 11.38 11.20 11.36 11.49 DISCOUNT STORE 1.26 1.28 1.30 1.34 1.32 1.34 1.36 GOLF COURSE 1.19 1.21 1.24 1.27 1.26 1.27 1.29 GROCERY STORE 3.03 3.09 3.14 3.24 3.19 3.24 3.27 HEALTH CLUB 1.13 1.15 1.17 1.20 1.19 1.20 1.22 HELIPORTS 4.14 4.22 4.30 4.43 4.36 4.42 4.47 HOSPITAL - CONVALESCENT 0.91 0.92 0.94 0.97 0.96 0.97 0.98 HOSPITAL - GENERAL 1.51 1.54 1.57 1.62 1.59 1.61 1.63 HOTEL - CONV. FAC/COMM. 1.35 1.38 1.40 1.45 1.42 1.44 1.46 INDOOR SPORTS ARENA 0.91 0.92 0.94 0.97 0.96 0.97 0.98 INDUSTRIAL - COMMERCIAL BUSINESS PARK 0.83 0.85 0.86 0.89 0.88 0.89 0.90 JUNIOR COLLEGE 0.85 0.87 0.88 0.91 0.90 0.91 0.92 LIBRARY 1.66 1.69 1.72 1.77 1.75 1.77 1.79 LUMBER/HARDWARE STORE 0.96 0.98 1.00 1.03 1.01 1.03 1.04 MARINA 5.79 5.89 6.00 6.19 6.09 6.18 6.25 MOTEL 1.05 1.07 1.09 1.12 1.10 1.12 1.13 NEIGHBORHOOD SHOPPING CENTER 2.52 2.56 2.61 2.69 2.65 2.69 2.72 OFFICE - COMMERCIAL (< 100.000 SF) 1.00 1.02 1.03 1.07 1.05 1.06 1.08 OFFICE - GOVERNMENT 1.14 1.16 1.18 1.22 1.20 1.22 1.23 OFFICE-HIGH RISE 1.04 1.06 1.08 1.11 1.10 1.11 1.12 OFFICE - MEDICAL 0.94 0.96 0.98 1.01 0.99 1.01 1.02 OUTDOOR TENNIS COURT 10.97 11.17 11.37 11.72 11.55 11.70 11.84 RACE TRACK 1.99 2.02 2.06 2.12 2.09 2.12 2.15 REGIONAL SHOPPING CENTER 1.31 1.33 1.35 1.40 1.37 1.39 1.41 RESORT HOTEL 0.90 0.91 0.93 0.96 0.94 0.96 0.97 RESTAURANT - FAST FOOD 11.09 11.30 11.50 11.86 11.68 11.84 11.98 RESTAURANT - QUALITY 2.56 2.61 2.65 2.74 2.70 2.73 2.77 RESTAURANT - SIT DOWN 5.91 6.02 6.13 6.32 6.22 6.31 6.38 S & L - WALK IN 2.15 2.19 2.23 2.30 2.26 2.29 2.32 S & L - WITH DRIVE THRU 2.96 3.01 3.07 3.16 3.11 3.16 3.19 UNIVERSITY 0.88 0.90 0.91 0.94 0.93 0.94 0.95 ALL OTHER COMMERCIAL USES NOT IDENTIFIED ABOVE 0.83 0.85 0.86 0.89 0.88 0.89 0.90 ALL OTHER INDUSTRIAL USES NOT IDENTIFIED ABOVE 0.68 0.69 0.70 0.72 0.71 0.72 0.73 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 2.4%. ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES. CITY OF CARLSBAD COMMUNITY FACILITIES DISTRICT NO. 1 TAX RATES FOR FISCAL YEAR 2012-13 SPECIAL DEVELOPMENT TAX ONE-TIME ATTACHMENT A Page 7 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 FY 1997-98 FY 1998-99 RESIDENTIAL (PER DWELLING UNIT) (55% ofthe Maximum Tax) 0-1.5 DU/ACRE $2,744.25 $2,842.42 $2,873.35 $2,873.35 $2,876.22 $2,893.37 $2,910.63 1.51 -4.0 DU/ACRE 2.744.25 2,842.42 2.873.35 2.873.35 2,876.22 2,893.37 2,910.63 4.1 - 8.0 DU/ACRE 1,654.42 1,713.61 1.732.25 1.732.25 1,733.98 1,744.32 1,754.73 8.1-15.0 DU/ACRE 1,654.42 1,713.61 1,732.25 1.732.25 1,733.98 1,744.32 1,754.73 15.1-23.0 DU/ACRE 1,654.42 1,713.61 1,732.25 1,732.25 1,733.98 1,744.32 1,754.73 NON-RESIDENTIAL (PER SQ.FT.) (25% ofthe Maximum Tax) AUTO - GASOLINE $0.94 $0.97 $0.98 $0.98 $0.99 $0.99 $1.00 AUTO - REPAIR & SALES 0.51 0.53 0.54 0.54 0.54 0.54 0.55 AUTO CAR WASH 0.82 0.85 0.86 0.86 0.86 0.86 0.87 BANK - WALK IN 1.50 1.55 1.57 1.57 1.57 1.58 1.59 BANK - WITH DRIVE THRU 1.86 1.93 1.95 1.95 1.95 1.96 1.97 BOWLING ALLEY 0.92 0.95 0.96 0.96 0.96 0.97 0.98 CAMPGROUND 1.62 1.68 1.70 1.70 1.70 1.71 1.72 CHURCH 0.63 0.65 0.66 0.66 0.66 0.67 0.67 COMMERCIAL SHOPS 0.51 0.53 0.54 0.54 0.54 0.54 0.55 COMMUNITY SHOPPING CENTER 0.59 0.61 0.61 0.61 0.61 0.62 0.62 CONVENIENCE MARKET 2.19 2.27 2.30 2.30 2.30 2.31 2.33 DISCOUNT STORE 0.51 0.53 0.54 0.54 0.54 0.54 0.55 GOLF COURSE 0.70 0.72 0.73 0.73 0.73 0.73 0.74 GROCERY STORE 0.83 0.86 0.87 0.87 0.87 0.88 0.88 HEALTH CLUB 0.60 0.62 0.63 0.63 0.63 0.63 0.64 HELIPORTS 1.19 1.24 1.25 1.25 1.25 1.26 1.27 HOSPITAL - CONVALESCENT 0.73 0.75 0.76 0.76 0.76 0.76 0.77 HOSPITAL - GENERAL 1.03 1.07 1.08 1.08 1.08 1.09 1.10 HOTEL - CONV. FAC/COMM. 0.82 0.85 0.86 0.86 0.86 0.86 0.87 INDOOR SPORTS ARENA 0.73 0.75 0.76 0.76 0.76 0.76 0.77 INDUSTRIAL - COMMERCIAL BUSINESS PARK 0.49 0.51 0.51 0.51 0.51 0.52 0.52 JUNIOR COLLEGE 0.62 0.64 0.65 0.65 0.65 0.65 0.66 LIBRARY 0.93 0.96 0.97 0.97 0.97 0.98 0.99 LUMBER/HARDWARE STORE 0.51 0.53 0.54 0.54 0.54 0.54 0.55 MARINA 1.43 1.49 1.50 1.50 1.50 1.51 1.52 MOTEL 0.67 0.69 0.70 0.70 0.70 0.71 0.71 NEIGHBORHOOD SHOPPING CENTER 0.74 0.76 0.77 0.77 0.77 0.78 0.78 OFFICE - COMMERCIAL (< 100.000 SF) 0.57 0.59 0.60 0.60 0.60 0.60 0.60 OFFICE - GOVERNMENT 0.61 0.63 0.64 0.64 0.64 0.64 0.65 OFFICE - HIGH RISE 0.60 0.62 0.63 0.63 0.63 0.63 0.63 OFFICE - MEDICAL 0.67 0.70 0.70 0.70 0.71 0.71 0.71 OUTDOOR TENNIS COURT 2.36 2.45 2.47 2.47 2.47 2.49 2.50 RACE TRACK 0.76 0.78 0.79 0.79 0.79 0.80 0.80 REGIONAL SHOPPING CENTER 0.52 0.54 0.55 0.55 0.55 0.55 0.56 RESORT HOTEL 0.64 0.67 0.67 0.67 0.67 0.68 0.68 RESTAURANT - FAST FOOD 2.47 2.55 2.58 2.58 2.58 2.60 2.61 RESTAURANT - QUALITY 1.01 1.04 1.05 1.05 1.05 1.06 1.07 RESTAURANT - SIT DOWN 1.54 1.59 1.61 1.61 1.61 1.62 1.63 S & L - WALK IN 0.99 1.02 1.03 1.03 1.03 1.04 1.05 S & L - WITH DRIVE THRU 1.13 1.17 1.19 1.19 1.19 1.19 1.20 UNIVERSITY 0.62 0.64 0.65 0.65 0.65 0.66 0.66 ALL OTHER COMMERCIAL USES NOT IDENTIFIED ABOVE 0.47 0.49 0.49 0.49 0.49 0.49 0.50 ALL OTHER INDUSTRIAL USES NOT IDENTIFIED ABOVE 0.46 0.48 0.48 0.48 0.48 0.49 0.49 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 2.4%. ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES. CITY OF CARLSBAD COMMUNITY FACILITIES DISTRICT NO. 1 TAX RATES FOR FISCAL YEAR 2012-13 SPECIAL DEVELOPMENT TAX ONE-TIME ATTACHMENT A Page 8 PROPERTY TYPE FORMATION OR ANNEXATION DATE TAX RATE IMPROVEMENT AREA II: FY 1999-00 FY 2000-01 FY 2001-02 FY 2002-03 FY 2003-04 FY 2004-05 FY 2005-06 RESIDENTIAL (PER DWELLING UNIT) (55% ofthe Maximum Tax) 0-1.5 DU/ACRE $2,943.72 $2,991.50 $3,035.71 $3,065.77 $3,093.12 $3,137.33 $3,233.13 1.51-4.0 DU/ACRE 2,943.72 2,991.50 3.035.71 3.065.77 3.093.12 3.137.33 3.233.13 4.1 - 8.0 DU/ACRE 1,774.68 1.803.48 1.830.14 1.848.26 1.864.74 1.891.39 1.949.15 8.1-15.0 DU/ACRE 1,774.68 1.803.48 1.830.14 1.848.26 1.864.74 1.891.39 1,949.15 15.1-23.0 DU/ACRE 1,774.68 1.803.48 1.830.14 1.848.26 1.864.74 1.891.39 1,949.15 NON-RESIDENTIAL (PER SQ.FT.) (25% ofthe Maximum Tax) AUTO - GASOLINE $1.01 $1.02 $1.04 $1.05 $1.06 $1.07 $1.11 AUTO - REPAIR & SALES 0.55 0.56 0.57 0.57 0.58 0.59 0.61 AUTO CAR WASH 0.88 0.89 0.91 0.92 0.92 0.94 0.97 BANK - WALK IN 1.60 1.63 1.66 1.67 1.69 1.71 1.76 BANK - WITH DRIVE THRU 2.00 2.03 2.06 2.08 2.10 2.13 2.19 BOWLING ALLEY 0.99 1.00 1.02 1.03 1.04 1.05 1.08 CAMPGROUND 1.74 1.77 1.80 1.81 1.83 1.86 1.91 CHURCH 0.68 0.69 0.70 0.70 0.71 0.72 0.74 COMMERCIAL SHOPS 0.55 0.56 0.57 0.57 0.58 0.59 0.61 COMMUNITY SHOPPING CENTER 0.63 0.64 0.65 0.65 0.66 0.67 0.69 CONVENIENCE MARKET 2.35 2.39 2.43 2.45 2.47 2.51 2.58 DISCOUNT STORE 0.55 0.56 0.57 0.57 0.58 0.59 0.61 GOLF COURSE 0.75 0.76 0.77 0.78 0.78 0.80 0.82 GROCERY STORE 0.89 0.91 0.92 0.93 0.94 0.95 0.98 HEALTH CLUB 0.65 0.66 0.67 0.67 0.68 0.69 0.71 HELIPORTS 1.28 1.30 1.32 1.33 1.35 1.36 1.41 HOSPITAL - CONVALESCENT 0.78 0.79 0.80 0.81 0.82 0.83 0.85 HOSPITAL - GENERAL 1.11 1.13 1.14 1.16 1.17 1.18 1.22 HOTEL - CONV. FAC/COMM. 0.88 0.89 0.91 0.92 0.92 0.94 0.97 INDOOR SPORTS ARENA 0.78 0.79 0.80 0.81 0.82 0.83 0.85 INDUSTRIAL - COMMERCIAL BUSINESS PARK 0.53 0.54 0.54 0.55 0.55 0.56 0.58 JUNIOR COLLEGE 0.66 0.67 0.68 0.69 0.70 0.71 0.73 LIBRARY 1.00 1.01 1.03 1.04 1.05 1.06 1.10 LUMBER/HARDWARE STORE 0.55 0.56 0.57 0.57 0.58 0.59 0.61 MARINA 1.54 1.56 1.59 1.60 1.62 1.64 1.69 MOTEL 0.72 0.73 0.74 0.75 0.76 0.77 0.79 NEIGHBORHOOD SHOPPING CENTER 0.79 0.80 0.82 0.82 0.83 0.84 0.87 OFFICE - COMMERCIAL (< 100,000 SF) 0.61 0.62 0.63 0.64 0.64 0.65 0.67 OFFICE-GOVERNMENT 0.66 0.67 0.68 0.68 0.69 0.70 0.72 OFFICE - HIGH RISE 0.64 0.65 0.66 0.67 0.67 0.68 0.71 OFFICE - MEDICAL 0.72 0.73 0.74 0.75 0.76 0.77 0.79 OUTDOOR TENNIS COURT 2.53 2.57 2.61 2.64 2.66 2.70 2.78 RACE TRACK 0.81 0.83 0.84 0.85 0.85 0.87 0.89 REGIONAL SHOPPING CENTER 0.56 0.57 0.58 0.59 0.59 0.60 0.62 RESORT HOTEL 0.69 0.70 0.71 0.72 0.73 0.74 0.76 RESTAURANT - FAST FOOD 2.64 2.69 2.73 2.75 2.78 2.82 2.90 RESTAURANT - QUALITY 1.08 1.10 1.11 1.12 1.13 1.15 1.18 RESTAURANT - SIT DOWN 1.65 1.68 1.70 1.72 1.73 1.76 1.81 S & L - WALK IN 1.06 1.07 1.09 1.10 1.11 1.13 1.16 S & L - WITH DRIVE THRU 1.21 1.23 1.25 1.26 1.28 1.29 1.33 UNIVERSITY 0.67 0.68 0.69 0.69 0.70 0.71 0.73 ALL OTHER COMMERCIAL USES NOT IDENTIFIED ABOVE 0.50 0.51 0.52 0.52 0.53 0.54 0.55 ALL OTHER INDUSTRIAL USES NOT IDENTIFIED ABOVE 0.50 0.50 0.51 0.52 0.52 0.53 0.54 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 2.4%. ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES. CITY OF CARLSBAD COMMUNITY FACILITIES DISTRICT NO. 1 TAX RATES FOR FISCAL YEAR 2012-13 SPECIAL DEVELOPMENT TAX ONE-TIME ATTACHMENT A Page 9 PROPERTY TYPE FORMATION OR ANNEXATION DATE TAX RATE IMPROVEMENT AREA II: FY 2006-07 FY 2007-08 FY 2008-09 FY 2009-10 FY 2010-11 FY 2011-12 FY 2012-13 RESIDENTIAL (PER DWELLING UNIT) (55% ofthe Maximum Tax) 0-1.5 DU/ACRE $3,288.74 $3,348.48 $3,409.30 $3,515.01 $3,461.49 $3,509.28 $3,550.89 1.51-4.0 DU/ACRE 3.288.74 3.348.48 3,409.30 3.515.01 3.461.49 3,509.28 3,550.89 4.1 - 8.0 DU/ACRE 1.982.68 2,018.69 2,055.36 2.119.09 2.086.82 2,115.63 2.140.72 8.1 -15.0 DU/ACRE 1.982.68 2,018.69 2,055.36 2.119.09 2.086.82 2,115.63 2.140.72 15.1 -23.0 DU/ACRE 1.982.68 2,018.69 2,055.36 2,119.09 2,086.82 2,115.63 2.140.72 NON-RESIDENTIAL (PER SQ.FT.) (25% ofthe Maximum Tax) AUTO - GASOLINE $1.13 $1.15 $1.17 $1.20 $1.19 $1.20 $1.22 AUTO - REPAIR & SALES 0.62 0.63 0.64 0.66 0.65 0.66 0.66 AUTO CAR WASH 0.98 1.00 1.02 1.05 1.03 1.05 1.06 BANK - WALK IN 1.79 1.83 1.86 1.92 1.89 1.91 1.94 BANK - WITH DRIVE THRU 2.23 2.27 2.31 2.38 2.35 2.38 2.41 BOWLING ALLEY 1.10 1.12 1.14 1.18 1.16 1.18 1.19 CAMPGROUND 1.95 1.98 2.02 2.08 2.05 2.08 2.10 CHURCH 0.76 0.77 0.78 0.81 0.80 0.81 0.82 COMMERCIAL SHOPS 0.62 0.63 0.64 0.66 0.65 0.66 0.66 COMMUNITY SHOPPING CENTER 0.70 0.71 0.73 0.75 0.74 0.75 0.76 CONVENIENCE MARKET 2.63 2.67 2.72 2.81 2.77 2.80 2.84 DISCOUNT STORE 0.62 0.63 0.64 0.66 0.65 0.66 0.66 GOLF COURSE 0.83 0.85 0.86 0.89 0.88 0.89 0.90 GROCERY STORE 1.00 1.02 1.03 1.07 1.05 1.06 1.08 HEALTH CLUB 0.72 0.73 0.75 0.77 0.76 0.77 0.78 HELIPORTS 1.43 1.46 1.48 1.53 1.51 1.53 1.54 HOSPITAL - CONVALESCENT 0.87 0.89 0.90 0.93 0.91 0.93 0.94 HOSPITAL - GENERAL 1.24 1.26 1.29 1.32 1.30 1.32 1.34 HOTEL - CONV. FAC/COMM. 0.98 1.00 1.02 1.05 1.03 1.05 1.06 INDOOR SPORTS ARENA 0.87 0.89 0.90 0.93 0.91 0.93 0.94 INDUSTRIAL - COMMERCIAL BUSINESS PARK 0.59 0.60 0.61 0.63 0.62 0.63 0.64 JUNIOR COLLEGE 0.74 0.75 0.77 0.79 0.78 0.79 0.80 LIBRARY 1.11 1.14 1.16 1.19 1.17 1.19 1.20 LUMBER/HARDWARE STORE 0.62 0.63 0.64 0.66 0.65 0.66 0.66 MARINA 1.72 1.75 1.78 1.84 1.81 1.83 1.86 MOTEL 0.80 0.82 0.83 0.86 0.85 0.86 0.87 NEIGHBORHOOD SHOPPING CENTER 0.88 0.90 0.92 0.95 0.93 0.94 0.96 OFFICE - COMMERCIAL (< 100.000 SF) 0.68 0.69 0.71 0.73 0.72 0.73 0.74 OFFICE - GOVERNMENT 0.73 0.75 0.76 0.78 0.77 0.78 0.79 OFFICE - HIGH RISE 0.72 0.73 0.74 0.77 0.75 0.77 0.77 OFFICE - MEDICAL 0.81 0.82 0.84 0.86 0.85 0.86 0.87 OUTDOOR TENNIS COURT 2.83 2.88 2.93 3.02 2.98 3.02 3.06 RACE TRACK 0.91 0.92 0.94 0.97 0.96 0.97 0.98 REGIONAL SHOPPING CENTER 0.63 0.64 0.65 0.67 0.66 0.67 0.68 RESORT HOTEL 0.77 0.79 0.80 0.82 0.81 0.82 0.83 RESTAURANT - FAST FOOD 2.95 3.01 3.06 3.16 3.11 3.15 3.19 RESTAURANT - QUALITY 1.20 1.23 1.25 1.29 1.27 1.29 1.30 RESTAURANT - SIT DOWN 1.84 1.88 1.91 1.97 1.94 1.97 1.99 S & L - WALK IN 1.18 1.20 1.22 1.26 1.24 1.26 1.28 S & L - WITH DRIVE THRU 1.36 1.38 1.41 1.45 1.43 1.45 1.46 UNIVERSITY 0.74 0.76 0.77 0.80 0.78 0.79 0.80 ALL OTHER COMMERCIAL USES NOT IDENTIFIED ABOVE 0.56 0.57 0.58 0.60 0.59 0.60 0.61 ALL OTHER INDUSTRIAL USES NOT IDENTIFIED ABOVE 0.55 0.56 0.57 0.59 0.58 0.59 0.60 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 2.4%. ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES.