HomeMy WebLinkAbout2014-06-24; City Council; Resolution 2014-16017
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RESOLUTION NO. 2014-160
Exhibit 1
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2 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF CARLSBAD,
CALIFORNIA, ESTABLISHING THE FISCAL YEAR 2014-15 SPECIAL
4 TAXES FOR COMMUNITY FACILITIES DISTRICT NO. 1
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^ WHEREAS, the CITY COUNCIL of the CITY OF CARLSBAD, CALIFORNIA, (hereinafter
7 referred to as the "legislative body"), has initiated proceedings, held a public hearing, conducted
8 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
ofthe "Mello-Roos Community Facilities Act of 1982," being Chapter 2.5, Part 1, Division 2, Title
5 of the Government Code of the State of California. This Community Facilities District shall
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j3 hereinafter be referred to as COMMUNITY FACILITIES DISTRICT NO. 1 (hereinafter referred to as
14 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
2014-15.
21 NOW, THEREFORE, BE IT RESOLVED by the City Council ofthe City of Carlsbad, California,
as follows:
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2^ Year 2014-15 to pay for the costs and expenses for the referenced District is hereby
27 determined and established as set forth in the attached, referenced and
1. That the above recitations are true and correct.
2. That the specific rate and amount ofthe special tax to be collected for Fiscal
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Exhibit 1
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3. That the rate as set forth above does not exceed the amount as previously
authorized by Ordinance of this legislative body, and is not in excess of that as
previously approved by the qualified electors ofthe District.
4. Thatthe proceeds ofthe special tax shall be used to pay, in whole or in part.
1 incorporated as Attachment A.
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7 the costs of the following, in the following order of priority:
8 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 and public
services;
14 d. Repayment of advances and loans, if appropriate. The proceeds of the
15 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 same penalties and
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2Q same procedure and sale in cases of any delinquency for ad valorem taxes, and the
21 Tax Collector is hereby authorized to deduct reasonable administrative costs
2^ incurred in collecting any said special tax.
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
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27 annual special tax for each parcel within the District and provide a list of those
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Exhibit 1
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special taxes to the Auditor of the County. The Auditor of the County is hereby
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.
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 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.
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PASSED, APPROVED AND ADOPTED at a Regular Meeting ofthe City Council ofthe City
of Carlsbad on the 24th day of June 2014, by the following vote to wit:
AYES:
NOES:
Council Members Hall, Packard, Wood, Schumacher, Blackburn.
None.
ABSENT: None.
/SL
MATT HALL, Mayor
ATTEST:
BARBARA ENGLESON, fefty Clerk
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CITY OF CARLSBAD
COMMUNITY FACILITIES DISTRICT NO. 1
TAX RATES FOR FISCAL YEAR 2014-15
SPECIAL DEVELOPMENT TAX ONE-TIME
ATTACHMENT A
Pages
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
RESIDENTIAL (PER DWELLING UNIT)
(55% of (he Maximum Tax)
0-1.5 DU/ACRE $3,254.26 $3,370.67 $3,407.35 $3,407.35 $3,410.75 $3,431.09
1.51 -4.0 DU/ACRE 3,254.26 3,370.67 3,407.35 3,407.35 3,410.75 3,431.09
4.1 -8.0 DU/ACRE 2,054.01 2,127.49 2,150.64 2,150.64 2,152.79 2,165.63
8.1 -15.0 DU/ACRE 2,054.01 2,127.49 2,150.64 2,150.64 2,152.79 2,165.63
15.1 -23.0 DU/ACRE 2,054.01 2,127.49 2,150.64 2,150.64 2,152.79 2,165.63
NON-RESIDENTIAL (PER SQ.FT.l
(25% ofthe Maximum Tax)
AUTO - GASOLINE $2.69 $2.79 $2.82 $2.82 $2.82 $2.84
AUTO - REPAIR S SALES 1.13 1.17 1.19 1.19 1.19 1.19
AUTO CAR WASH 2.10 2.17 2.20 2.20 2.20 2.21
BANK - WALK IN 4.26 4.42 4.46 4.46 4.47 4.49
BANK - WITH DRIVE THRU 6.00 6.22 6.28 6.28 6.29 6.33
BOWLING ALLEY 2.20 2.28 2.31 2.31 2.31 2.32
CAMPGROUND 5.82 6.03 6.09 6.09 6.10 6.13
CHURCH 0.99 1.03 1.04 1.04 1.04 1.05
COMMERCIAL SHOPS 0.96 1.00 1.01 1.01 1.01 1.02
COMMUNITY SHOPPING CENTER 1.41 1.46 1.48 1.48 1.48 1.49
CONVENIENCE MARKET 9.07 9.40 9.50 9.50 9.51 9.57
DISCOUNT STORE 1.07 1.11 1.12 1.12 1.12 1.13
GOLF COURSE 1.02 1.05 1.06 1.06 1.07 1.07
GROCERY STORE 2.58 2.68 2.71 2.71 2.71 2.73
HEALTH CLUB 0.96 0.99 1.01 1.01 1.01 1.01
HELIPORTS 3.53 3.66 3.70 3.70 3.70 3.72
HOSPITAL - CONVALESCENT 0.77 0.80 0.81 0.81 0.81 0.82
HOSPITAL - GENERAL 1.29 1.34 1.35 1.35 1.35 1.36
HOTEL - CONV. FAC/COMM. 1.15 1.19 1.21 1.21 1.21 1.22
INDOOR SPORTS ARENA 0.77 0.80 0.81 0.81 0.81 0.82
INDUSTRIAL - COMMERCIAL
BUSINESS PARK 0.71 0.74 0.74 0.74 0.75 0.75
JUNIOR COLLEGE 0.73 0.75 0.76 0.76 0.76 0.77
LIBRARY 1.42 1.47 1.48 1.48 1.48 1.49
LUMBER/HARDWARE STORE 0.82 0.85 0.86 0.86 0.86 0.87
MARINA 4.93 5.11 5.17 5.17 5.17 5.20
MOTEL 0.89 0.93 0.94 0.94 0.94 0.94
NEIGHBORHOOD SHOPPING CENTER 2.15 2.22 2.25 2.25 2.25 2.26
OFFICE - COMMERCIAL (< 100,000 SF) 0.85 0.88 0.89 0.89 0.89 0.90
OFFICE - GOVERNMENT 0.97 1.01 1.02 1.02 1.02 1.03
OFFICE - HIGH RISE 0.89 0.92 0.93 0.93 0.93 0.94
OFFICE - MEDICAL 0.80 0.83 0.84 0.84 0.84 0.85
OUTDOOR TENNIS COURT 9.35 9.68 9.79 9.79 9.80 9.86
RACE TRACK 1.69 1.76 1.77 1.77 1.78 1.79
REGIONAL SHOPPING CENTER 1.11 1.15 1.17 1.17 1.17 1.17
RESORT HOTEL 0.76 0.79 0.80 0.80 0.80 0.81
RESTAURANT - FAST FOOD 9.46 9.79 9.90 9.90 9.91 9.97
RESTAURANT - QUALITY 2.18 2.26 2.29 2.29 2.29 2.30
RESTAURANT - SIT DOWN 5.04 5.22 5.28 5.28 5.28 5.31
S & L - WALK IN 1.83 1.90 1.92 1.92 1.92 1.93
S & L - WITH DRIVE THRU 2.52 2.61 2.64 2.64 2.64 2.66
UNIVERSITY 0.75 0.78 0.79 0.79 0.79 0.79
ALL OTHER COMMERCIAL USES
NOT IDENTIFIED ABOVE 0.71 0.74 0.74 0.74 0.75 0.75
ALL OTHER INDUSTRIAL USES
NOT IDENTIFIED ABOVE 0.58 0.60 0.61 0.61 0.61 0.61
NOTES:
TAX RATE AREA I INCLUDES PROPERTY WITHIN BRIDGE MiD THOROUGHFARE DISTRICT NO. 1.
TAX RATE AREA II EXCLUDES PROPERTY WITHIN BRIDGE AND THOROUGHFARE DISTRICT NO. 1.
ENGINEERING NEWS RECORD INFLATION RATE WAS 4.3%.
ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES.
CITY OF CARLSBAD
COMMUNITY FACILITIES DISTRICT NO. 1
TAX RATES FOR FISCAL YEAR 2014-15
SPECIAL DEVELOPMENT TAX ONE-TIME
ATTACHMENT A
Page 6
PROPERTY TYPE FORMATION OR ANNEXATION DATE
TAX RA TE IMPROVEMENT AREA 1: FY 1998-99 FY 1999-00 FY 2000-01 FY 2001-02 FY 2002-03 FY 2003-04
RESIDENTIAL (PER DWELLING UNm
(55% ofthe Maximum Tax)
0-1.5 DU/ACRE $3,451.56 $3,490.80 $3,547.46 $3,599.89 $3,635.53 $3,667.96
1.51 -4.0 DU/ACRE 3,451.56 3,490.80 3,547.46 3,599.89 3,635.53 3,667.96
4.1 -8.0 DU/ACRE 2,178.54 2,203.31 2,239.08 2,272.17 2,294.66 2,315.13
8.1-15.0 DU/ACRE 2,178.54 2,203.31 2,239.08 2,272.17 2,294.66 2,315.13
15.1 -23.0 DU/ACRE 2,178.54 2,203.31 2,239.08 2,272.17 2,294.66 2,315.13
NON-RESIDENTIAL (PER SQ.FT.)
(25% ofthe Maximum Tax)
AUTO - GASOLINE $2.86 $2.89 $2.94 $2.98 $3.01 $3.04
AUTO - REPAIR & SALES 1.20 1.22 1.24 1.25 1.27 1.28
AUTO CAR WASH 2.22 2.25 2.29 2.32 2.34 2.36
BANK-WALKIN 4.52 4.57 4.65 4.72 4.76 4.80
BANK - WITH DRIVE THRU 6.36 6.44 6.54 6.64 6.70 6.76
BOWLING ALLEY 2.34 2.36 2.40 2.44 2.46 2.48
CAMPGROUND 6.17 6.24 6.34 6.44 6.50 6.56
CHURCH 1.05 1.07 1.08 1.10 1.11 1.12
COMMERCIAL SHOPS 1.02 1.03 1.05 1.07 1.08 1.09
COMMUNITY SHOPPING CENTER 1.49 1.51 1.54 1.56 1.57 1.59
CONVENIENCE MARKET 9.62 9.73 9.89 10.04 10.14 10.23
DISCOUNT STORE 1.13 1.15 1.17 1.18 1.20 1.21
GOLF COURSE 1.08 1.09 1.11 1.12 1.14 1.15
GROCERY STORE 2.74 2.77 2.82 2.86 2.89 2.91
HEALTH CLUB 1.02 1.03 1.05 1.06 1.07 1.08
HELIPORTS 3.75 3.79 3.85 3.91 3.95 3.98
HOSPITAL - CONVALESCENT 0.82 0.83 0.84 0.86 0.86 0.87
HOSPITAL - GENERAL 1.37 1.38 1.41 1.43 1.44 1.45
HOTEL - CONV. FAC/COMM. 1.22 1.24 1.26 1.28 1.29 1.30
INDOOR SPORTS ARENA 0.82 0.83 0.84 0.86 0.86 0.87
INDUSTRIAL - COMMERCIAL
BUSINESS PARK 0.75 0.76 0.78 0.79 0.79 0.80
JUNIOR COLLEGE 0.77 0.78 0.79 0.80 0.81 0.82
LIBRARY 1.50 1.52 1.54 1.57 1.58 1.60
LUMBER/HARDWARE STORE 0.87 0.88 0.89 0.91 0.92 0.93
MARINA 5.23 5.29 5.38 5.46 5.51 5.56
MOTEL 0.95 0.96 0.97 0.99 1.00 1.01
NEIGHBORHOOD SHOPPING CENTER 2.28 2.30 2.34 2.37 2.40 2.42
OFFICE - COMMERCIAL (< 100,000 SF) 0.90 0.91 0.93 0.94 0.95 0.96
OFFICE - GOVERNMENT 1.03 1.04 1.06 1.08 1.09 1.10
OFFICE-HIGH RISE 0.94 0.95 0.97 0.98 0.99 1.00
OFFICE - MEDICAL 0.85 0.86 0.88 0.89 0.90 0.91
OUTDOOR TENNIS COURT 9.92 10.03 10.19 10.34 10.45 10.54
RACE TRACK 1.80 1.82 1.85 1.87 1.89 1.91
REGIONAL SHOPPING CENTER 1.18 1.19 1.21 1.23 1.24 1.25
RESORT HOTEL 0.81 0.82 0.83 0.85 0.85 0.86
RESTAURANT - FAST FOOD 10.03 10.14 10.31 10.46 10.56 10.66
RESTAURANT-QUALITY 2.32 2.34 2.38 2.41 2.44 2.46
RESTAURANT - SIT DOWN 5.35 5.41 5.49 5.58 5.63 5.68
S & L - WALK IN 1.94 1.96 2.00 2.03 2.05 2.06
SSL- WITH DRIVE THRU 2.67 2.71 2.75 2.79 2.82 2.84
UNIVERSITY 0.80 0.81 0.82 0.83 0.84 0.85
ALL OTHER COMMERCIAL USES
NOT IDENTIFIED ABOVE 0.75 0.76 0.78 0.79 0.79 0.80
ALL OTHER INDUSTRIAL USES
NOT IDENTIFIED ABOVE 0.61 0.62 0.63 0.64 0.65 0.65
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 4.3%.
ACTUAL TAX RATES CALCULATEDTO FOUR DECIMAL PLACES,
CITY OF CARLSBAD
COMMUNITY FACILITIES DISTRICT NO. 1
TAX RATES FOR FISCAL YEAR 2014-15
SPECIAL DEVELOPMENT TAX ONE-TIME
ATTACHMENT A
Page 7
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 FY 2009-10
RESIDENTIAL (PER DWELLING UNm
(55% ofthe Maximum Tax)
0 -1.5 DU /ACRE $3,720.38 $3,834.00 $3,899.94 $3,970.78 $4,042.90 $4,168.26
1.51 -4.0 DU/ACRE 3,720.38 3,834.00 3,899.94 3,970.78 4,042.90 4,168.26
4.1 -8.0 DU/ACRE 2,348.22 2,419.93 2,461.55 2,506.26 2,551.79 2,630.91
8.1 -15.0 DU/ACRE 2,348.22 2,419.93 2,461.55 2,506.26 2,551.79 2,630.91
15.1 -23.0 DU/ACRE 2,348.22 2,419.93 2,461.55 2,506.26 2,551.79 2,630.91
NON-RESIDENTIAL (PER SQ.FT.)
(25% ofthe Maximum Tax)
AUTO - GASOLINE $3.08 $3.17 $3.23 $3.29 $3.35 $3.45
AUTO - REPAIR & SALES 1.30 1.33 1.36 1.38 1.41 1.45
AUTO CAR WASH 2.40 2.47 2.51 2.56 2.60 2.69
BANK - WALK IN 4.87 5.02 5.11 5.20 5.30 5.46
BANK - WITH DRIVE THRU 6.86 7.07 7.19 7.32 7.45 7.69
BOWLING ALLEY 2.52 2.60 2.64 2.69 2.74 2.82
CAMPGROUND 6.65 6.85 6.97 7.10 7.23 7.45
CHURCH 1.14 1.17 1.19 1.21 1.23 1.27
COMMERCIAL SHOPS 1.10 1.14 1.15 1.18 1.20 1.23
COMMUNITY SHOPPING CENTER 1.61 1.66 1.69 1.72 1.75 1.80
CONVENIENCE MARKET 10.37 10.69 10.87 11.07 11.27 11.62
DISCOUNT STORE 1.22 1.26 1.28 1.31 1.33 1.37
GOLF COURSE 1.16 1.20 1.22 1.24 1.26 1.30
GROCERY STORE 2.96 3.05 3.10 3.15 3.21 3.31
HEALTH CLUB 1.10 1.13 1.15 1.17 1.19 1.23
HELIPORTS 4.04 4.16 4.23 4.31 4.39 4.52
HOSPITAL - CONVALESCENT 0.89 0.91 0.93 0.94 0.96 0.99
HOSPITAL - GENERAL 1.47 1.52 1.54 1.57 1.60 1.65
HOTEL - CONV. FAC/COMM. 1.32 1.36 1.38 1.41 1.43 1.48
INDOOR SPORTS ARENA 0.89 0.91 0.93 0.94 0.96 0.99
INDUSTRIAL - COMMERCIAL
BUSINESS PARK 0.81 0.84 0.85 0.87 0.88 0.91
JUNIOR COLLEGE 0.83 0.86 0.87 0.89 0.90 0.93
LIBRARY 1.62 1.67 1.70 1.73 1.76 1.81
LUMBER/HARDWARE STORE 0.94 0.97 0.98 1.00 1.02 1.05
MARINA 5.64 5.81 5.91 6.02 6.13 6.32
MOTEL 1.02 1.05 1.07 1.09 1.11 1.14
NEIGHBORHOOD SHOPPING CENTER 2.45 2.53 2.57 2.62 2.67 2.75
OFFICE - COMMERCIAL (< 100,000 SF) 0.97 1.00 1.02 1.04 1.06 1.09
OFFICE - GOVERNMENT 1.11 1.15 1.17 1.19 1.21 1.25
OFFICE-HIGH RISE 1.01 1.05 1.06 1.08 1.10 1.14
OFFICE - MEDICAL 0.92 0.95 0.96 0.98 1.00 1.03
OUTDOOR TENNIS COURT 10.69 11.02 11.20 11.41 11.62 11.98
RACE TRACK 1.94 2.00 2.03 2.07 2.11 2.17
REGIONAL SHOPPING CENTER 1.27 1.31 1.33 1.36 1.38 1.43
RESORT HOTEL 0.87 0.90 0.92 0.93 0.95 0.98
RESTAURANT - FAST FOOD 10.81 11.14 11.33 11.54 11.75 12.11
RESTAURANT-QUALITY 2.50 2.57 2.62 2.66 2.71 2.80
RESTAURANT - SIT DOWN 5.76 5.94 6.04 6.15 6.26 6.46
S & L - WALK IN 2.09 2.16 2.19 2.23 2.27 2.34
S & L - WITH DRIVE THRU 2.88 2.97 3.02 3.08 3.13 3.23
UNIVERSITY 0.86 0.88 0.90 0.92 0.93 0.96
ALL OTHER COMMERCIAL USES
NOT IDENTIFIED ABOVE 0.81 0.84 0.85 0.87 0.88 0.91
ALL OTHER INDUSTRIAL USES
NOT IDENTIFIED ABOVE 0.66 0.68 0.69 0.71 0.72 0.74
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 4.3%
ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES.
CITY OF CARLSBAD
COMMUNITY FACILITIES DISTRICT NO. 1
TAX RATES FOR FISCAL YEAR 2014-15
SPECIAL DEVELOPMENT TAX ONE-TIME
ATTACHMENT A
Pages
PROPERTY TYPE FORMATION OR ANNEXATION DATE
TAX RATE IMPROVEMENT AREA 1: FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15
RESIDENTIAL (PER DWELLING UNITI
(55% ofthe Maximum Tax)
0-1.5 DU/ACRE $4,104.79 $4,161.46 $4,210.81 $4,210.81 $4,299.43
1.51 -4.0 DU/ACRE 4,104.79 4,161.46 4,210.81 4,210.81 4,299.43
4.1 - 8.0 DU/ACRE 2,590.85 2,626.62 2,657.76 2,657.76 2,713.70
8.1 -15.0 DU/ACRE 2,590.85 2,626.62 2,657.76 2,657.76 2,713.70
15.1 -23.0 DU/ACRE 2,590.85 2,626.62 2,657.76 2,657.76 2,713.70
NON-RESIDENTIAL (PER SQ.FT.)
(25% Ofthe Maximum Tax)
AUTO - GASOLINE $3.40 $3.45 $3.49 $3.49 $3.56
AUTO - REPAIR & SALES 1.43 1.45 1.47 1.47 1.50
AUTO CAR WASH 2.64 2.68 2.71 2.71 2.77
BANK - WALK IN 5.38 5.45 5.52 5.52 5.63
BANK - WITH DRIVE THRU 7.57 7.67 7.76 7.76 7.93
BOWLING ALLEY 2.78 2.82 2.85 2.85 2.91
CAMPGROUND 7.34 7.44 7.53 7.53 7.69
CHURCH 1.25 1.27 1.29 1.29 1.31
COMMERCIAL SHOPS 1.22 1.23 1.25 1.25 1.27
COMMUNITY SHOPPING CENTER 1.78 1.80 1.82 1.82 1.86
CONVENIENCE MARKET 11.45 11.60 11.74 11.74 11.99
DISCOUNT STORE 1.35 1.37 1.38 1.38 1.41
GOLF COURSE 1.28 1.30 1.32 1.32 1.34
GROCERY STORE 3.26 3.31 3.34 3.34 3.42
HEALTH CLUB 1.21 1.23 1.24 1.24 1.27
HELIPORTS 4.45 4.52 4.57 4.57 4.67
HOSPITAL - CONVALESCENT 0.98 0.99 1.00 1.00 1.02
HOSPITAL - GENERAL 1.63 1.65 1.67 1.67 1.70
HOTEL - CONV. FAC/COMM. 1.45 1.47 1.49 1.49 1.52
INDOOR SPORTS ARENA 0.98 0.99 1.00 1.00 1.02
INDUSTRIAL - COMMERCIAL
BUSINESS PARK 0.90 0.91 0.92 0.92 0.94
JUNIOR COLLEGE 0.92 0.93 0.94 0.94 0.96
LIBRARY 1.79 1.81 1.83 1.83 1.87
LUMBER/HARDWARE STORE 1.04 1.05 1.06 1.06 1.08
MARINA 6.22 6.31 6.38 6.38 6.52
MOTEL 1.13 1.14 1.16 1.16 1.18
NEIGHBORHOOD SHOPPING CENTER 2.71 2.74 2.78 2.78 2.84
OFFICE - COMMERCIAL {< 100,000 SF) 1.07 1.09 1.10 1.10 1.12
OFFICE - GOVERNMENT 1.23 1.24 1.26 1.26 1.29
OFFICE-HIGH RISE 1.12 1.13 1.15 1.15 1.17
OFFICE - MEDICAL 1.01 1.03 1.04 1.04 1.06
OUTDOOR TENNIS COURT 11.79 11.96 12.10 12.10 12.35
RACE TRACK 2.14 2.17 2.19 2.19 2.24
REGIONAL SHOPPING CENTER 1.40 1.42 1.44 1.44 1.47
RESORT HOTEL 0.96 0.98 0.99 0.99 1.01
RESTAURANT - FAST FOOD 11.93 12.09 12.24 12.24 12.49
RESTAURANT - QUALITY 2.75 2.79 2.82 2.82 2.88
RESTAURANT - SIT DOWN 6.36 6.45 6.52 6.52 6.66
SSL- WALK IN 2.31 2.34 2.37 2.37 2.42
S & L - WITH DRIVE THRU 3.18 3.22 3.26 3.26 3.33
UNIVERSITY 0.95 0.96 0.97 0.97 0.99
ALL OTHER COMMERCIAL USES
NOT IDENTIFIED ABOVE 0.90 0.91 0.92 0.92 0.94
ALL OTHER INDUSTRIAL USES
NOT IDENTIFIED ABOVE 0.73 0.74 0.75 0.75 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 4.3%.
ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES.
CITY OF CARLSBAD
COMMUNITY FACILITIES DISTRICT NO. 1
TAX RATES FOR FISCAL YEAR 2014-15
SPECIAL DEVELOPMENT TAX ONE-TIME
ATTACHMENTA
Page 9
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
RESIDENTIAL (PER DWELLING UNm
(55% ofthe Maximum Tax)
0-1.5 DU/ACRE $2,803.26 $2,903.53 $2,935.13 $2,935.13 $2,938.06 $2,955.58
1.51-4.0 DU/ACRE 2,803.26 2,903.53 2,935.13 2,935.13 2,938.06 2,955.58
4.1 - 8.0 DU/ACRE 1,689.99 1,750.45 1,769.49 1,769.49 1,771.26 1,781.83
8.1 -15.0 DU/ACRE 1,689.99 1,750.45 1,769.49 1,769.49 1,771.26 1,781.83
15.1-23.0 DU/ACRE 1,689.99 1,750.45 1,769.49 1,769.49 1,771.26 1,781.83
NON-RESIDENTIAL (PER SQ.FT.)
(25% ofthe Maximum Tax)
AUTO - GASOLINE $0.96 $0.99 $1.01 $1.01 $1.01 $1.01
AUTO - REPAIR & SALES 0.52 0.54 0.55 0.55 0.55 0.55
AUTO CAR WASH 0.84 0.87 0.88 0.88 0.88 0.88
BANK - WALK IN 1.53 1.58 1.60 1.60 1.60 1.61
BANK - WITH DRIVE THRU 1.90 1.97 1.99 1.99 1.99 2.00
BOWLING ALLEY 0.94 0.97 0.98 0.98 0.99 0.99
CAMPGROUND 1.66 1.72 1.74 1.74 1.74 1.75
CHURCH 0.64 0.67 0.67 0.67 0.68 0.68
COMMERCIAL SHOPS 0.52 0.54 0.55 0.55 0.55 0.55
COMMUNITY SHOPPING CENTER 0.60 0.62 0.63 0.63 0.63 0.63
CONVENIENCE MARKET 2.24 2.32 2.34 2.34 2.35 2.36
DISCOUNT STORE 0.52 0.54 0.55 0.55 0.55 0.55
GOLF COURSE 0.71 0.74 0.74 0.74 0.75 0.75
GROCERY STORE 0.85 0.88 0.89 0.89 0.89 0.90
HEALTH CLUB 0.61 0.64 0.64 0.64 0.64 0.65
HELIPORTS 1.22 1.26 1.28 1.28 1.28 1.29
HOSPITAL - CONVALESCENT 0.74 0.77 0.78 0.78 0.78 0.78
HOSPITAL - GENERAL 1.06 1.09 1.11 1.11 1.11 1.11
HOTEL - CONV. FAC/COMM. 0.84 0.87 0.88 0.88 0.88 0.88
INDOOR SPORTS ARENA 0.74 0.77 0.78 0.78 0.78 0.78
INDUSTRIAL - COMMERCIAL
BUSINESS PARK 0.50 0.52 0.53 0.53 0.53 0.53
JUNIOR COLLEGE 0.63 0.65 0.66 0.66 0.66 0.67
LIBRARY 0.95 0.98 0.99 0.99 1.00 1.00
LUMBER/HARDWARE STORE 0.52 0.54 0.55 0.55 0.55 0.55
MARINA 1.47 1.52 1.53 1.53 1.54 1.54
MOTEL 0.68 0.71 0.72 0.72 0.72 0.72
NEIGHBORHOOD SHOPPING CENTER 0.75 0.78 0.79 0.79 0.79 0.80
OFFICE - COMMERCIAL (< 100,000 SF) 0.58 0.60 0.61 0.61 0.61 0.61
OFFICE - GOVERNMENT 0.62 0.65 0.65 0.65 0.65 0.66
OFFICE - HIGH RISE 0.61 0.63 0.64 0.64 0.64 0.64
OFFICE - MEDICAL 0.69 0.71 0.72 0.72 0.72 0.73
OUTDOOR TENNIS COURT 2.41 2.50 2.53 2.53 2.53 2.54
RACE TRACK 0.77 0.80 0.81 0.81 0.81 0.82
REGIONAL SHOPPING CENTER 0.53 0.55 0.56 0.56 0.56 0.56
RESORT HOTEL 0.66 0.68 0.69 0.69 0.69 0.69
RESTAURANT - FAST FOOD 2.52 2.61 2.64 2.64 2.64 2.66
RESTAURANT - QUALITY 1.03 1.06 1.07 1.07 1.08 1.08
RESTAURANT - SIT DOWN 1.57 1.63 1.65 1.65 1.65 1.66
S & L - WALK IN 1.01 1.04 1.05 1.05 1.06 1.06
S & L - WITH DRIVE THRU 1.16 1.20 1.21 1.21 1.21 1.22
UNIVERSITY 0.63 0.66 0.66 0.66 0.67 0.67
ALL OTHER COMMERCIAL USES
NOT IDENTIFIED ABOVE 0.48 0.50 0.50 0.50 0.50 0.50
ALL OTHER INDUSTRIAL USES
NOT IDENTIFIED ABOVE 0.47 0.49 0.49 0.49 0.49 0.50
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 4.3%.
ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES.
CITY OF CARLSBAD
COMMUNITY FACILITIES DISTRICT NO. 1
TAX RATES FOR FISCAL YEAR 2014-15
SPECIAL DEVELOPMENT TAX ONE-TIME
ATTACHMENTA
Page 10
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 FY 2003-04
RESIDENTIAL (PER DWELLING UNIT)
(55% ofthe Maximum Tax)
0-1.5 DU/ACRE $2,973.21 $3,007.01 $3,055.82 $3,100.98 $3,131.68 $3,159.62
1.51 -4.0 DU/ACRE 2,973.21 3,007.01 3,055.82 3,100.98 3,131.68 3,159.62
4.1 - 8.0 DU/ACRE 1,792.45 1,812.83 1,842.26 1,869.48 1,887.99 1,904.83
8.1 -15.0 DU/ACRE 1,792.45 1,812.83 1,842.26 1,869.48 1,887.99 1,904.83
15.1-23.0 DU/ACRE 1,792.45 1,812.83 1,842.26 1,869.48 1,887.99 1,904.83
NON-RESIDENTIAL (PER SQ.FT.)
(25% ofthe Maximum Tax)
AUTO - GASOLINE $1.02 $1.03 $1.05 $1.06 $1.07 $1.08
AUTO - REPAIR & SALES 0.56 0.56 0.57 0.58 0.59 0.59
AUTO CAR WASH 0.89 0.90 0.91 0.93 0.94 0.94
BANK - WALK IN 1.62 1.64 1.67 1.69 1.71 1.72
BANK - WITH DRIVE THRU 2.02 2.04 2.07 2.10 2.12 2.14
BOWLING ALLEY 1.00 1.01 1.03 1.04 1.05 1.06
CAMPGROUND 1.76 1.78 1.81 1.83 1.85 1.87
CHURCH 0.68 0.69 0.70 0.71 0.72 0.73
COMMERCIAL SHOPS 0.56 0.56 0.57 0.58 0.59 0.59
COMMUNITY SHOPPING CENTER 0.63 0.64 0.65 0.66 0.67 0.67
CONVENIENCE MARKET 2.38 2.40 2.44 2.48 2.50 2.52
DISCOUNT STORE 0.56 0.56 0.57 0.58 0.59 0.59
GOLF COURSE 0.75 0.76 0.78 0.79 0.79 0.80
GROCERY STORE 0.90 0.91 0.93 0.94 0.95 0,96
HEALTH CLUB 0.65 0.66 0.67 0.68 0.69 0.69
HELIPORTS 1.29 1.31 1.33 1.35 1.36 1.37
HOSPITAL - CONVALESCENT 0.79 0.79 0.81 0.82 0.83 0.84
HOSPITAL - GENERAL 1.12 1.13 1.15 1.17 1.18 1.19
HOTEL - CONV. FAC/COMM. 0.89 0.90 0.91 0.93 0.94 0.94
INDOOR SPORTS ARENA 0.79 0.79 0.81 0.82 0.83 0.84
INDUSTRIAL - COMMERCIAL
BUSINESS PARK 0.53 0.54 0.55 0.55 0.56 0.57
JUNIOR COLLEGE 0.67 0.68 0.69 0.70 0.71 0.71
LIBRARY 1.01 1.02 1.04 1.05 1.06 1.07
LUMBER/HARDWARE STORE 0.56 0.56 0.57 0.58 0.59 0.59
MARINA 1.55 1.57 1.60 1.62 1.64 1.65
MOTEL 0.73 0.73 0.75 0.76 0.76 0.77
NEIGHBORHOOD SHOPPING CENTER 0.80 0.81 0.82 0.83 0.84 0.85
OFFICE - COMMERCIAL (< 100,000 SF) 0.62 0.62 0.63 0.64 0.65 0.66
OFFICE - GOVERNMENT 0.66 0.67 0.68 0.69 0.70 0.70
OFFICE - HIGH RISE 0.65 0.66 0.67 0.68 0.68 0.69
OFFICE - MEDICAL 0.73 0.74 0.75 0.76 0.77 0.78
OUTDOOR TENNIS COURT 2.56 2.59 2.63 2.67 2.69 2.72
RACE TRACK 0.82 0.83 0.84 0.86 0.86 0.87
REGIONAL SHOPPING CENTER 0.57 0.57 0.58 0.59 0.60 0.60
RESORT HOTEL 0.70 0.71 0.72 0.73 0.73 0.74
RESTAURANT - FAST FOOD 2.67 2.70 2.75 2.79 2.81 2.84
RESTAURANT - QUALITY 1.09 1.10 1.12 1.14 1.15 1.16
RESTAURANT - SIT DOWN 1.67 1.69 1.71 1.74 1.76 1.77
S & L - WALK IN 1.07 1.08 1.10 1.11 1.12 1.13
S & L - WITH DRIVE THRU 1.23 1.24 1.26 1.28 1.29 1.30
UNIVERSITY 0.67 0.68 0.69 0.70 0.71 0.72
ALL OTHER COMMERCIAL USES
NOT IDENTIFIED ABOVE 0.51 0.51 0.52 0.53 0.53 0.54
ALL OTHER INDUSTRIAL USES
NOT IDENTIFIED ABOVE 0.50 0.51 0.51 0.52 0.53 0.53
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 4.3%.
ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES.
CITY OF CARLSBAD
COMMUNITY FACILITIES DISTRICT NO. 1
TAX RATES FOR FISCAL YEAR 2014-15
SPECIAL DEVELOPMENT TAX ONE-TIME
ATTACHMENT A
Page 11
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 FY 2009-10
RESIDENTIAL (PER DWELLING UNIT)
(55% of the Maximum Tax)
0-1.5 DU/ACRE $3,204.78 $3,302.65 $3,359.45 $3,420.47 $3,482.60 $3,590.59
1.51 -4.0 DU/ACRE 3,204.78 3,302.65 3,359.45 3,420.47 3,482.60 3,590.59
4.1 - 8.0 DU/ACRE 1,932.06 1,991.06 2,025.30 2,062.09 2,099.55 2,164.65
8.1-15.0 DU/ACRE 1,932.06 1,991.06 2,025.30 2,062.09 2,099.55 2,164.65
15.1-23.0 DU/ACRE 1,932.06 1,991.06 2,025.30 2,062.09 2,099.55 2,164.65
NON-RESIDENTIAL (PER SQ.FT.)
(25% of the Maximum Tax)
AUTO - GASOLINE $1.10 $1.13 $1.15 $1.17 $1.19 $1.23
AUTO - REPAIR & SALES 0.60 0.62 0.63 0.64 0.65 0.67
AUTO CAR WASH 0.96 0.99 1.00 1.02 1.04 1.07
BANK - WALK IN 1.75 1.80 1.83 1.86 1.90 1.96
BANK - WITH DRIVE THRU 2.17 2.24 2.28 2.32 2.36 2.43
BOWLING ALLEY 1.07 1.11 1.13 1.15 1.17 1.20
CAMPGROUND 1.90 1.95 1.99 2.02 2.06 2.12
CHURCH 0.74 0.76 0.77 0.79 0.80 0.83
COMMERCIAL SHOPS 0.60 0.62 0.63 0.64 0.65 0.67
COMMUNITY SHOPPING CENTER 0.68 0.70 0.72 0.73 0.74 0.77
CONVENIENCE MARKET 2.56 2.64 2.68 2.73 2.78 2.87
DISCOUNT STORE 0.60 0.62 0.63 0.64 0.65 0.67
GOLF COURSE 0.81 0.84 0.85 0.87 0.88 0.91
GROCERY STORE 0.97 1.00 1.02 1.04 1.06 1.09
HEALTH CLUB 0.70 0.72 0.74 0.75 0.76 0.79
HELIPORTS 1.39 1.44 1.46 1.49 1.51 1.56
HOSPITAL - CONVALESCENT 0.85 0.87 0.89 0.90 0.92 0.95
HOSPITAL - GENERAL 1.21 1.24 1.27 1.29 1.31 1.35
HOTEL - CONV. FAC/COMM. 0.96 0.99 1.00 1.02 1.04 1.07
INDOOR SPORTS ARENA 0.85 0.87 0.89 0.90 0.92 0.95
INDUSTRIAL - COMMERCIAL
BUSINESS PARK 0.57 0.59 0.60 0.61 0.62 0.64
JUNIOR COLLEGE 0.72 0.74 0.76 0.77 0.78 0.81
LIBRARY 1.09 1.12 1.14 1.16 1.18 1.22
LUMBER/HARDWARE STORE 0.60 0.62 0.63 0.64 0.65 0.67
MARINA 1.68 1.73 1.76 1.79 1.82 1.88
MOTEL 0.78 0.81 0.82 0.84 0.85 0.88
NEIGHBORHOOD SHOPPING CENTER 0.86 0.89 0.90 0.92 0.94 0.97
OFFICE - COMMERCIAL (< 100,000 SF) 0.66 0.69 0.70 0.71 0.72 0.74
OFFICE - GOVERNMENT 0.71 0.74 0.75 0.76 0.78 0.80
OFFICE - HIGH RISE 0.70 0.72 0.73 0.75 0.76 0.78
OFFICE - MEDICAL 0.79 0.81 0.82 0.84 0.85 0.88
OUTDOOR TENNIS COURT 2.76 2.84 2.89 2.94 3.00 3.09
RACE TRACK 0.89 0.91 0.93 0.94 0.96 0.99
REGIONAL SHOPPING CENTER 0.61 0.63 0.64 0.65 0.66 0.69
RESORT HOTEL 0.75 0.78 0.79 0.80 0.82 0.84
RESTAURANT - FAST FOOD 2.88 2.97 3.02 3.07 3.13 3.23
RESTAURANT - QUALITY 1.17 1.21 1.23 1.25 1.28 1.32
RESTAURANT - SIT DOWN 1.80 1.85 1.88 1.92 1.95 2.01
S & L - WALK IN 1.15 1.19 1.21 1.23 1.25 1.29
S & L - WITH DRIVE THRU 1.32 1.36 1.39 1.41 1.44 1.48
UNIVERSITY 0.73 0.75 0.76 0.77 0.79 0.81
ALL OTHER COMMERCIAL USES
NOT IDENTIFIED ABOVE 0.55 0.56 0.57 0.58 0.59 0.61
ALL OTHER INDUSTRIAL USES
NOT IDENTIFIED ABOVE 0.54 0.56 0.57 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 FiATE WAS 4.3%.
ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES.
CITY OF C/\RLSBAD
COMMUNITY FACILITIES DISTRICT NO. 1
TAX RATES FOR FISCAL YEAR 2014-15
SPECIAL DEVELOPMENT TAX ONE-TIME
ATTACHMENTA
Page 12
PROPERTY TYPE FORMATION OR ANNEXATION DATE
TAX RATE IMPROVEMENT AREA II: FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15
RESIDENTIAL (PER DWELLING UNIT)
(55% ofthe Maximum Tax)
0-1.5 DU/ACRE $3,535.91 $3,584.73 $3,627.23 $3,627.23 $3,703.58
1.51-4.0 DU/ACRE 3,535.91 3,584.73 3,627.23 3,627.23 3,703.58
4.1 - 8.0 DU/ACRE 2,131.69 2,161.12 2,186.74 2,186.74 2,232.77
8.1 -15.0 DU/ACRE 2,131.69 2,161.12 2,186.74 2,186.74 2,232.77
15.1 -23.0 DU/ACRE 2,131.69 2,161.12 2,186.74 2,186.74 2,232.77
NON-RESIDENTIAL (PER SQ.FT.)
(25% of the Maximum Tax)
AUTO - GASOLINE $1.21 $1.23 $1.24 $1.24 $1.27
AUTO - REPAIR & SALES 0.66 0.67 0.68 0.68 0.69
AUTO CAR WASH 1.06 1.07 1.08 1.08 1.11
BANK - WALK IN 1.93 1.95 1.98 1.98 2.02
BANK - WITH DRIVE THRU 2.40 2.43 2.46 2.46 2.51
BOWLING ALLEY 1.19 1.20 1.22 1.22 1.24
CAMPGROUND 2.09 2.12 2.15 2.15 2.19
CHURCH 0.81 0.82 0.83 0.83 0.85
COMMERCIAL SHOPS 0.66 0.67 0.68 0.68 0.69
COMMUNITY SHOPPING CENTER 0.75 0.76 0.77 0.77 0.79
CONVENIENCE MARKET 2.82 2.86 2.90 2.90 2.96
DISCOUNT STORE 0.66 0.67 0.68 0.68 0.69
GOLF COURSE 0.90 0.91 0.92 0.92 0.94
GROCERY STORE 1.07 1.09 1.10 1.10 1.12
HEALTH CLUB 0.78 0.79 0.80 0.80 0.81
HELIPORTS 1.54 1.56 1.58 1.58 1.61
HOSPITAL - CONVALESCENT 0.93 0.95 0.96 0.96 0.98
HOSPITAL - GENERAL 1.33 1.35 1.37 1.37 1.40
HOTEL - CONV. FAC/COMM. 1.06 1.07 1.08 1.08 1.11
INDOOR SPORTS ARENA 0.93 0.95 0.96 0.96 0.98
INDUSTRIAL - COMMERCIAL
BUSINESS PARK 0.63 0.64 0.65 0.65 0.66
JUNIOR COLLEGE 0.80 0.81 0.82 0.82 0.83
LIBRARY 1.20 1.22 1.23 1.23 1.26
LUMBER/HARDWARE STORE 0.66 0.67 0.68 0.68 0.69
MARINA 1.85 1.87 1.90 1.90 1.94
MOTEL 0.86 0.88 0.89 0.89 0.90
NEIGHBORHOOD SHOPPING CENTER 0.95 0.96 0.98 0.98 1.00
OFFICE - COMMERCIAL (< 100,000 SF) 0.73 0.74 0.75 0.75 0.77
OFFICE - GOVERNMENT 0.79 0.80 0.81 0.81 0.83
OFFICE-HIGH RISE 0.77 0.78 0.79 0.79 0.81
OFFICE - MEDICAL 0.87 0.88 0.89 0.89 0.91
OUTDOOR TENNIS COURT 3.04 3.08 3.12 3.12 3.19
RACE TRACK 0.98 0.99 1.00 1.00 1.02
REGIONAL SHOPPING CENTER 0.67 0.68 0.69 0.69 0.71
RESORT HOTEL 0.83 0.84 0.85 0.85 0.87
RESTAURANT - FAST FOOD 3.18 3.22 3.26 3.26 3.33
RESTAURANT - QUALITY 1.30 1.31 1.33 1.33 1.36
RESTAURANT - SIT DOWN 1.98 2.01 2.03 2.03 2.08
S & L - WALK IN 1.27 1.29 1.30 1.30 1.33
S & L - WITH DRIVE THRU 1.46 1.48 1.50 1.50 1.53
UNIVERSITY 0.80 0.81 0.82 0.82 0.84
ALL OTHER COMMERCIAL USES
NOT IDENTIFIED ABOVE 0.60 0.61 0.62 0.62 0.63
ALL OTHER INDUSTRIAL USES
NOT IDENTIFIED ABOVE 0.60 0.60 0.61 0.61 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 4.3%.
ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES.