HomeMy WebLinkAbout1990-12-11; City Council; 10940 Exhibit 2; COMMUNITY FACILITIES DISTRICT REPORTI
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CITY OF CARLSBAD
COMMUNITY FACILITIES DISTRICT REPORT
REPORT
PURSUANT TO SECTION 53321.5 OF THE GOVERNMENT CODE
January 22, 1991
NBS/Lowry Project No. A68-015.025
6 Prepared by:
N13S/Lowry Incorporated Engineers & Planners
!;an Diego, California
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I TABLE OF CONTENTS
Page No
I COMMUNITY FACILITIES DISTRICT REPORT ...........
DIVIDER
TAB DESCRIPTION
PART I Boundaries I- Map - consisting of 17 sheets ................
PART I1 Cost Estimates ............. II-
PART I11 Rates and Methods of Apportionment ... 111-3 I of Special Taxes
PART IV Further Information Regarding the Establishment and Implementation of Rates and Methods of Apportionment of Special Taxes
1. Development Schedule by Zones
2. Development Schedule - Summary
3. Tax Rate No. 1
4. Tax Rate No. 2 I 5. Revenue Summary by Zone
6. Cash Flow - Residential
7. Cash Flow - Commercial/Industrial
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CITY OF CARLSBAD, CALIFORNIA COMMUNITY FACILITIES DISTRICT NO.l
COMMUNITY FACILITIES DISTRICT REPORT
"MELLO-ROOS COMMUNITY FACILITIES ACT OF 1982"
WHEREAS, the CITY COUNCIL OF THE CITY OF CARLSBAD, CALIFORNI
(hereinafter referred to as the "legislative body of th
local Agency"), did, pursuant to the provisions th
"Mello-Roos Community Facilities Act of 1982", being Chapte
2.5, Part 1, Division 2, Title 5 of the Government Code o
the State of California, and specifically Section 53321.
thereof, expressly order the filing of a written "Report
with the local Agency for a proposed Community Facilitie
District. This Community Facilities District shall herein
after be referred to as COMMUNITY FACILITIES DISTRICT NO.
(hereinafter referred to as the "District"); and,
WHEREAS, the Resolution ordering said "Report" did direc
that said "Report" generally contain the following" : I a. A description of the public capital facilities and/o
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services, if applicable, proposed for the project;
b. A general description of the area to be served by sail
facilities; said areas being the boundaries of thl
District;
c. A cost estimate, setting forth the costs and expense
for providing the pub3ic facilities to serve and benefi
the properties and residents within the boundaries o
the District;
d. The rate and method of apportionment of the special ta.
in sufficient detail to allow each landowner or residen B
A68-015.025:1/16/91 Page 1 of 1
within the proposed District to estimate the annua
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1 amount of payment;
e. General terms and conditions relating to the proceed
ings.
For particulars, reference is made to the Resolution o
Intention and Resolution ordering the "Report" as previousl;
approved and adopted.
NOW,THEREFORE, the undersigned, authorized representative 0.
NBS/LOWRY INCORPOKATED, the appointed Tax Consultant an(
responsible officer or person directed to prepare the Report
pursuant to the provisions of the "Mello-Roos Cornunit]
Facilities Act of 1982", being Chapter 2.5, Part 1, Divisior
2, Title 5 of the Government Code of the State of California,
do hereby submit the following data:
A. DESCRIPTION OI? FACILITIES
A Community Facilities District may provide for the purchase,
construction, expansion or rehabilitation of any real 01
other tangible property with an estimated useful life of five
(5) years or longer, which is necessary to meet increased
demands placed upon local agencies as a result of development
and/or rehabilitation occurring within the District.
1. A general description of the proposed facilities is as
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follows:
(a) Public facilities generally described as a new
library facility-, a major addition to an existing
library building, a City Hall complex, and the
addition of office and warehouse facilities at the
public sa.fety center.
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(b) Park improvements generally designated as thc
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1 MACARIO CANYON PARK.
(c) Major street improvements in portions of thl
following designated public streets: FARADA
AVENUE, CANNON ROAD, LA COSTA AVENUE, OLIVENHAII
ROAD/RANCHO SANTA FE ROAD and LEUCADIA BOULEVARD.
(d) Major bridge and overpass facilities general11
described as the LA COSTA INTERCHANGE, POINSETTIi
LANE INTERCHANGE and PALOMAR AIRPORT ROAD INTER-
CHANGE.
2. For further particulars as to the facilities, reference
is made to the file entitled "DESCRIPTION 01
FACILITIES", which is hereby referenced and incorporatec
herein, a copy of which is on file in the Office of thc
City Clerk and open for public inspection.
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B. BOUNDARIES OF COMMUNITY FACILITIES DISTRICT
1. The boundaries of the District are those properties anc
parcels where services are authorized to be provided anc
in which special taxes may be levied in order to pay for
the costs and. expenses of said facilities. A general
description of the area and the boundaries of the
District is that property to be served by the installa-
tion of the capital facilities as said property is shown
on a map as previously approved by the legislative body,
said map designated- by the name of this Community
Facilities District, a copy of which is on file in the
Office of the City Clerk and shall remain open for
inspection.
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A68-015.025:1/16/91 Page 3 of 13
2. This is a phased construction benefit district. Addi
tional property will be annexed to the CFD prior to sai,
additional property being developed. These annexation
will occur in the approximate same schedule as the nee1
for facilities, the sale of bonds and the constructio;
of improvements. The development schedules, revenuc
projections and cash flow analyses, as presented in Par.
IV hereof, reflect the lands to be taxed within thl
proposed CFD and all lands to be annexed in the future.
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3. A reduced COPY of said map is included herein as Part
"1" of this report.
C. COST ESTIMATE
1. The cost estimate for the works of improvement for saic
District is based upon current dollars, is subject tc
escalation. Said project facilities, including expenses
and excluding financing costs is estimated to be:
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Benefiting Residential Properties $70,762,000
Benefiting Commercial/Industrial I Properties 38,573,000
Total Cost Estimate $109,335,000
The facilities to be constructed will be financed
through the issuance of bonds and/or by accumulated cash
from the special taxes collected on undeveloped and
developed property. The issuance of bonds will increase
the cost estimates of those facilities funded by the
issuance of bonds by approximately sixteen and three
tenths percent (16.3%) to cover bond reserve and dis-
count and other costs associated with the issuance of
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A68-015.025:1/16/91 Page 4 of 13
2. For further particulars, reference is made to Part "I1
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I of this Report.
D.
1. The Resolution of Intention generally sets forth tk
rate and method of apportionment of the special tax t
allow each landowner or resident within the propose
district to estimate the annual amount that would k
required for payment. The special tax shall be col
lected in the same manner as ad valorem property taxe
and shall be subject to the same penalties, procedure
sale and lien priority in case of delinquency, a
applicable for ad valorem taxes. The rate and method o
apportionment, as set forth in the Resolution o
RATE AND METHOD OF APPORTIONMENT OF SPECIAL TAX
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4 Intention is as follows:
PROPERTY CATEGORIES AND MAXIMUM TAX
All taxable property within the boundaries of th
Community Facilities District shall be subject to A"UA
SPECIAL TAXES as applicable, based upon the propert
categories, maximum tax rates, increases and status o
the issuance of building permits, all as hereinafter se
forth. Improvement Area I refers to all propertie
within the boundaries of the City of Carlsbad Bridge ant
Thoroughfare District. Improvement Area I1 is for al.
remaining properties within the Community Facilitie!
District, not within the Bridge &I Thoroughfare District
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A68-015.025:1/16/91 Page 5 of 1:
RESIDENTIAL PROPERTY
ANNUAL SPECIAL TAX - UNDEVELOPED PROPERTY
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All taxable property prior to the issuance of a buildin
permit shall be subject to the following maximum annua
special taxes, also subject to adjustments as set fort
herein:
MAXIMUM ANNUAL SPECIAL TAX - UNDEVELOPED PROPERTY
PER DEVELOPABLE ACRE FOR FISCAL YEAR 1990/91
IMPROVEMENT IMPROVEMENT
PROPERTY CATEGORY AREA I AREA I1
Residential Low (RL) $ 281 $ 277 772 760 Residential Low to Medium (RLM)
Residential Medium (RM) 1,294 1,217
Residential Medium to High (RMH) 1,984 1,868
Residential High (RH) 2 , 793 2 , 739
SPECIAAL DEVELOPMENT TAX - ONE TIME
Upon the issuance of a building permit, all Residential
properties shall be subject to the following describec
SPECIAL DEVELOPMENT TAX - ONE TIME, also subject tc
adjustments as set forth herein, generally as follows: I
MAXIMUM SPECIAL DEVELOPMENT TAX - ONE TIME
PER RESIDENTIAL DWELLING UNIT FOR FISCAL YEAR 1990/91
IMPROVEMENT IMPROVEMENT
PROPERTY CATEGORY AREA I AREA I1
Residential Low (IRL) $4 , 452 $3,835
Residential Low to Medium (RLM) 4,452 3,835
Residential Medium (RM) 2,810 2,312
Residential Medium to High (RMH) 2,810 2,312
Residential High (RH) 2,810 2,312
C0MMEXCIA.L AND INDUSTRIAL PROPERTY
ANNUAL SPECIAL TAX - UNDEVELOPED PROPERTY
All taxable Commercial and Industrial Property prior to
the issuance of a building permit shall be subject to
the following maximum annual special taxes, also subject
to adjustments as set forth herein: 1 A68-015.025:1/16/91 Page 6 of 13
MAXIMUM ANNUAL SPECIAL TAX - UNDEVELOPED PROPERTY
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PER DEVELOPABLE ACRE FOR FISCAL YEAR 1990/91
IMPROVEMENT IMPROVEMENT
AREA I AREA I1
Commercial Property $2,400 .OO $1,600.00 Industrial Property 1,200.00 960.00 Agricultural Property -0- -0-
All Commercial and Industrial Property, upon the issu
ance of a building permit, shall have the option to (1
pay the SPECIAL DEVELOPMENT TAX - ONE TIME or (2) assum
the ANNUAL SPECIAL TAX - DEVELOPED PROPERTY for a perio
of not to exceed twenty-five (25) years, generally i~
the amounts per property category as follows:
MAXIMUM SPECIAL DEVELOPMENT TA: - ONE TIME FOR FISCAL YEA1
1990/91 PER SQUARE FOOT 01
PROPERTY CATEGORY BUILDING AREA
IMPROVEMENT IMP ROVEMEN:
COMMERCIAL USE DESIGNATIONS ~ AREA I AREA I1
RESTAURANT - FAST FOOD $28.46 $7.58
OUTDOOR TENNIS COURTS 28.14 7.26
CONVENIENCE MARKET 27.31 6.74
BANK - WITH DRIVE THRU 18.06 5.72
CAMPGROUND 17.51 4.99
RESTAURANT - SIT DOWN 15.17 4.72
MARINA 14.85 4.41
BANK - WALK IN 12.83 4.6C
AUTO - GASOLINE 8.11 2.89
GROCERY STORE 7.78 2.56
S & L - WITH DRIVE THRU 7.59 3.48
BOWLING CENTER 6.63 2.83
RESTAURANT - QUALITY 6.57 3.09
NEIGHBORHOOD SHOPPING CENTER 6.46 2.27
AUTO CAR WASH 6.31 2.52
S & L - WALK IN 5.51 3.03
RACE TRACK 5.10 2.33
4.26 2.86
4.24 1.80
LIBRARY
COMMUNITY SHOPPING CENTER
HOSPITAL - GENERAL 3.88 3.18
HOTEL - CONV. FAC/COMM. 3.47 2.52
AUTO - REPAIR & SALES 3.41 1.58
REGIONAL SHOPPING CENTER 3.35 1.61
DISCOUNT STORE 3.22 1.58
GOLF COURSE 3.06 2.14
CHURCH 2.99 1.94 1 OFFICE - GOVERNMENT 2.93 1.88
A68-015.025:1/16/91 Page 7 of 13
cont'd. IMPROVEMENT IMPROVEM COMMERCIAL USE DESIGNATIONS AREA I AREA I1
COMMERCIAL SHOPS 2.90
MOTEL 2.69
OFFICE - HIGH RISE 2.67
OFFICE - COMMERCIAL 100,000 SF 2.56
LUMBER/HARDWARE STORE 2.47
OFFICE - MEDICAL 2.42
HOSPITAL - CONVALESCENT 2.33
INDOOR SPORTS ARENA 2.33
RESORT HOTEL 2.30
UNIVERSITY 2.26
JUNIOR COLLEGE 2.19 ALL OTHER COMMERCIAL PROPERTIES
NOT IDENTIFIED ABOVE 2.14
I INDUSTRIAL USE DESIGNATIONS AREA I
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1.5
2.0
1.8
1.7
1.51
2.0
2.2
2.2
1.91
1.9
1.91
1.44
IMPROVEMENT IMPROVEME] AREA I:
HELIPORTS $10.63 $3.6;
1.51
1.4;
1 .a HEALTH CLUB 2.89
INDUSTRIAL - COMMERCIAL
BUSINESS PARK 2.14
NOT IDENTIFIED ABOVE 1.74
ALL OTHER INDUSTRIAL PROPERTIES
OR, IN THE ALTERNATE,
The "Maximum Annual Special Tax - Developed Property" for an1
fiscal year shall not exceed 13.81 percent of the authorizec
"Maximum Special Development Tax - One Time" for the variou:
commercial and industrial property categories set forth above
in the amount applicable and annually adjusted for eack
fiscal year. The percentage rate is based on added financins
costs with bonds being issued for 25 years at a weighted
average annual interest rate of 11%.
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ANNUAL TAX INCREASE
The above SPECIAL TAXES for the taxable properties are
applicable for the fiscal year 1990/91, and are all
subject to annual increases to reflect increases in
construction costs. The Construction Cost Index of the
Engineering News-Record, titled "ENR Cost Indexes in 22
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A68-015.025:1/16/91 Page 8 of 13
Cities" will be used. The Index published for the mont
of April for the City of Los Angeles under the colum
heading of "Percentage Change from Last Year" wil
annually inflate each of the Maximum Special Taxes fo
properties as follows:
A. PROPERTIES WITHIN THE DISTRICT: Not to exceed 50%
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of the above-referenced increase.
B. PROPERTIES TO BE SUBSEQUENTLY ANNEXED: Not t
exceed 100% of the above-referenced increase unti
annexed.
TERM OF TAX
The above taxes shall be levied until all bonds havl
been discharged and facilities funded and/or guaranteed
and the SPECIAL DEVELOPMENT TAX - ONE TIME has bee:
paid; however, the ANNUAL, SPECIAL TAX - DEVELOPE1
PROPERTY shall not be levied for a period in excess o
twenty-five (25) years per parcel.
Residential:
Once a building permit has been issued for Residentia.
property and the SPECIAL DEVELOPMENT TAX - ONE TIME ha:
been paid, the property no longer will be subject to an!
annual special tax for this District.
Commercial & Industrial:
The Commercial and Industrial properties, upon tht
issuance of a building permit, have the option to (1:
pay the SPECIAL DEVELOPMENT TAX - ONE TIME or (2) assum<
the ANNUAL SPECIAL TAX - DEVELOPED PROPERTY, as sei
forth above. Upon the issuance of any building permit
no further increase or escalation is authorized.
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A68-015.025:1/16/91 Page 9 of 1:
ALLOCATION OF COST AND TAX
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Total capital costs for all authorized facilities shal
be allocated as follows: I Approximately 65% to residential property, approxi
mately 35% to commercial and industrial property
The above costs exclude costs of issuance a
needed.
Residential Property:
Shall be taxed in an amount sufficient to meet th
approximately 65% share of facilities, which tax wil
include costs of issuance, interest and other costs
including sinking fund payments for future constructiol
as applicable.
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I Commercial and Industrial Property:
Shall be taxed in an amount sufficient to meet the
approximately 35% share of facilities, which tax wil:
include costs of issuance, interest and other costs,
including sinking fund payments for future constructior R as applicable,,
COLLECTION OF ANNUAL TAX
Residential:
Determine monies necessary to make payment on bond debt
service, replenish reserve, pay bond and City admini-
strative costs, and create a sinking fund for the
provision of public -capital facilities. Reduce this
amount by the funds collected from Special Development
Tax - One Time levied against residential properties.
The remaining funds needed are to be collected by the
levy of the annual Special Tax - Undeveloped Property on
A68-015.025:1/16/91 Page 10 of 1
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undeveloped taxable residential acreage, in the percen
tage required, not to exceed the maximum tax.
Commercial and Industrial:
Determine monies necessary to make payment on bond deb
service, replenish reserve, pay bond and City admini
strative costs, and create a sinking fund for th
provision of public capital facilities. The fund
needed are to be levied in the following two priorities
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I FIRST: Levy the Annual Special Tax - Developed
Property, not to exceed the maximum tax.
Levy the Annual Special Tax - Undeveloped
Property on undeveloped taxable commercial an
industrial acreage, not to exceed the maximu
SECOND:
I tax.
Funds collected from "Special Development Tax - On
Time" shall be applied to current or future con
struction, to1 reduce bond sales or to call outstandinl
bonds to reduce annual debt service. I 2. The full text of the "RATE AND METHOD OF APPORTIONMEN'
OF SPECIAL TAX" including definitions, property classi
fications, allocation of construction cost, apportion.
ment, levy, collection and credit to fees is includec
herein as Part 'rIII1l of this Report.
E. GENERAL TERMS AND CONDITIONS
1. SUBSTITUTION FACILITIES I The description of the public capital facilities, as se.
forth herein, is general in its nature. The fina.
nature and location of improvements and facilities wil.
be determined upon the preparation of final plans an(
A68-015.025:1/16/91 Page 11 of .
specifications. The final plans may show substitutes i
lieu, or modification to the proposed work in order t
accomplish the works of improvement, and any SUC
substitution shall not be a change or modification i
the proceedings as long as the facilities provide t
service substantially similar to that as set forth i.
this Report.
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2. BONDS
In order to finance the public capital facilities as se
forth in this Report, it is necessary that bonds be
issued pursuant to the terms, conditions and authori-
zation as set forth in the "Community Facilities Act oj
1982", being Chapter 2.5, Division 2, Title 5 of thc
Government Code of the State of California, commencinc
with Section 53311- thereof, and specifically Article E
therein.
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3. APPEALS AND INTERPRETATION PROCEDURE
Any landowner or resident who feels that the amount ox
formula of the special tax is in error may file a notice
with the Agency appealing the levy of the special tax.
An appeals panel of 3 members, as appointed by the
Agency, will then meet and promptly review the appeal,
and if necessary, meet with the applicant. If the
findings of the Appeals Board verify that the tax should
be modified or changed, a recommendation at that time
will be made to the Agency and, as appropriate, the
special tax levy shall be corrected, and if applicable
in any case, a refund shall be granted. The time period
used for calculating any refund shall be limited to the
three (3) years proceeding the appeal. 1 A68-015.025:1/16/91. Page 12 of 1
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Interpretations may be made by the Agency by Resolutio
for purposes of clarifying any vagueness or ambiguity a
it relates to any category, zone, rate or definitio
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E applicable to these proceedings.
It is my opinion that the special tax rate and method o
apportionment, as above set forth, is fair and equitable
uniformly applied, and not discriminatory or arbitrary.
Executed this of , 1991.
NBS/LOWRY INCORPORATED
1 BY:
ENGINEER OF WORK
Based upon the above in Paragraph A (Description of Facili ties), it is my opinion that said facilities are those tha are necessary to meet increased demands placed upon the loca Agency as a result of development and/or rehabilitatio
occurring within the boundaries of the District and further it is my opinion that the cost estimates for the works o improvement for said District, based on current dollars, a set forth above in Paragraph C are sufficient.
LLOYD HUBBS City Engineer for the I: CITY OF CARLSBAD
(MAY INCLUDE ADDITIONAL SIGNATURES OF CITY STAFF)
A68-015.025:1/16/91 Page 13 of
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I PART I
BOUNDARIES
COMMUNITY FACILITIES DISTRICT NO. 1
CITY OF CARLSBAD
The Boundaries of Community Facilities District No. 1
Improvement Area No. 1 and Improvement Area No. I1 are show
on the Boundary Map. The description of each Parcel withi
the said District is the Assessor's Parcel Number assigned b
the County Assessor's office of San Diego County.
Part I - 1
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BOUNDARIES
OF COMMUNITY FACILITIES DISTRICT NO. 1
CITY OF CARLSBAD. COUNTY OF SAN DIEGO. STATE OF CAUFORNIA
LEGEND -..--*- an BOUNDARY
.1----- ZONE BOUNDARY
PARCEL BOUNDARY ....*....**. IMPROEUENT AREA EWNDbRY
ASSESSOR'S PARCEL NU- OR = ASSESSOR'SBW AND PAGE
GB
PARM NUMBER
AG AGRICULTURAL LAND
INDEX MAP
mIu
FILED IN THE om= oc THE am CLER(( OF ME an OF CARLSBAD MIS I/ DAY OF- 1980
an OF CARLSAD
I HEREBY mnn THAT THE WHIN MAP SHOWNGJHE BOUNDARIES OF COUMUNIM FAaunEs DISTRICT NO 1 OF THE an OF CARLSBAD COUNTY OF SAN MEGD STATE OF CWFORNIA WAS AP~OWJ BY ME apl ccuNaL OF mE an OF CARLSEAD' AT A REGULAR ME~ING' mmEw HELD ON mi 2 DAY OF UM WP . 19%. BY ITS RESWUTlffl NO '?O-Y31
an CLERK 2- OF THE
3 an OF CARLSEAD
h ,,TI *l
flL5p THIS /9" DAY OF j, %m+'<
&T % %? yy%%??$% C%!!pld:%4%Y%?&%p&E& ZTY ff% ZEZ. STATE OF CMIFORNIA
. 19W. AT ME HOUR OF /E'/a O'CLOCK LU IN BOOK
-;Ad R 4+,, 7
MU" RECOROER d 7HE CWNpl OF SAN WEGO
EFERQUX THE SAN DIEGO COUNTY ASSESWS MAPS FW A DETAILED mmipnm OF PARCEL LINES AND DIUENSWS %EET 1 OF 17 9
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BOUNDARIES
OF COMMUNITY FACILITIES DISTRICT NO. 1
CITY OF CARLSBAD. COUNTY OF SAN DIECO. STATE OF CALIFORNIA
SEE SHEET I
VZ+
1 AU P- NOT imnna ASSESMR s P*RcEL Nuum
2 NL PAR- *RE WHIN IY *REA NO 1
PUCUAR URPORT
\
og - o - -0- ----J
WEETZffl Urn TVE UH OEM C(XIHW ASSESSC(( S YAPS FW A DETULED OESCRITPION OF PARCEL UNES AN0 MYOISmNS
1-
I:
E3 0 UND A R IE S
OF
COMMUNITY FACILITIES DISTRICT NO. 1
CITY Of CAFILSBAD. COUNTY OF SAN DIEGO. STATE OF CALIFORNIA I[
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ZONE 5
d N V
1- - em
NOES
1 AIL Pu1QLs NOT IDOllFSO YlH AN *ssESyII’S PARaL WUBER UIE HOT WHIN lHC CCUYUMlY FAWnES MSlRICl
2 uLP*RQLs~YTnnulpRoyoKNT sEE-5
*RuIK) 1
PEW2
PE S€El 15
omT30F17 REFERENE THE SAN MEGO CWNM ASSESSOR s urns FOR A mm DE~P ncu CF PAR- LINES *NO ~yp19cus.
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BOUND A R IES
OF
COMMUNITY FACILITIES DISTRICT NO. 1
CITY OF CARLSEAD. COUNTY OF SAN DIEGO. STATE OF CALIFORNIA
ZONE 7
VZF
1- - Mo
NOTES.
1 AU P*RCELS NOT lmmm wru *N AS- s P*RCEL YUMBER ARE NOT WWlN WE COMMUNITY FACIUnES MSTRlCT
2 ALL PAR- *RE 'MTHlN IUPROWOIT AREA NO 2
YE WET 0
mEEi 4 OF 17 Y ~mma %E SAN XGO COUNTY ASSESSOR s uws FOR A OETULED OEmrwcu OF PARCEL UNES AND OIYUIYONS
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~~ E! 0 U ND A R 1 E S
OF
COMMUNITY FACILITIES DISTRICT NO. 1
Clpl OF CARLSBAD. COUNTY OF SAN OIEGO. STATE OF CALIFORNIA
ZONE 8 a hi V
1- = 600
NOES
1 AU PARCELS NOT IOENllFlEO MM AN ASSEW 5 PARCEL VUUEER ARE NOT 'MMlN ME CWUUNllY FACILITIES DISTRICT
2 ALL PARCELS ARE WHIN IUPROMlENT AREA NO 2
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SEE WEE1 3
REFERENCE WE SAN 31EGO COUNTY ASSESSORS MAPS FOR A DETAILED OESCRITI'ION Cf PARCEL UNES AND DIUENSDNS SHEET 5 OF 17 WE1
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IB 0 UND A R IE S
OF
COMMUNITY FACILITIES DISTRICT NO. 1
CITY OF CARLSBAD COUNTY OF SAN DIEGO STATE OF CALIFORNIA
16 96'
ZONE 9
.y
1'-U)o
NOTES
1 All PMCELS HOT IDENMrn ITH w *ssEsMRs PMC NUY6ER *RE NOT WHIN THE COYYUNIW FACIUllEf DIS
2. UL P- *RE *THIN IYPRO'WMT *REL. NO 1
SHEETGCf REFEKNE ME 5M MEW WJNn Aspssc(13 YLPS Fa( A MLdEO -TAM( ff PMcF1 LINES ANU DIMENSONS
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BOUND A R IE S
OF
COMMUNITY FACILITIES DISTRICT NO. 1
CITY OF CARL.SBA0. COUNN OF SAN OIEGO. STATE OF CALIFORNIA
ZONE 11
1- - 600'
NOTE%
I. W. PARCELS NOT IDWilflW WlH AN ASSESSMI'S PARCEL NUUBER - NOT UlTHlN THE COUUUNIN FAaunEs DISTRICT
2. W. PARCELS ARE WHIN IYPROKYENT AREA NO. '
YiEET 7 OF 17 i REFERMQ WE SAN OlEM CWNTT ASSESSCWS UAPS FOR A DETAllED DESUIITPION OF PARCEL UNES AND OIUENSCUS
I' IB 0 UND A RI E S
OF
COMMUNITY FACILITIES DISTRICT NO. 1
CITY OF CARLSBAD COUNTY OF SAN DIEGO STAE OF CALIFORNIA
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ZONE 11
ozfi
1- = 600
NOTES
1 AU PARCELS NOT IDLNllFIED MM AN ASSESMR S PARCEL NUMBER ARE NOT YllHlN ME CCUYUNIN FAUUllES DISTRICT
2 AU PAREL5 ARE WHIN IMPROMUENT MEA NO 1
m SIET 9
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MEET 8 OF 17 REFERENCE ME SAN OlEGO COUNTY ASSESSORS MAPS FOR A OETNLED DESCRlTPlCU OF PARCEL UNES AND OlUENSloNS
1111.1, , 11.11111.11.1111, ,I 11" 111111111111 nl111m1.1111.mn" 111
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BOUND ARIES
OF
COMMUNITY FACILITIES DISTRICT NO. 1
CITY OF CARLSBAD COUNTY OF SAN DIEGO. STATE OF CAUFORNIA
ZONE 12 T7z- ,- - 500
NOTES
1 ALL PARCELS NOT iomnnm wn AN AS- s PARCEL NUMBER ARE NOT MTHlN THE COUUUNIR FACILITIES DISTRICT
2 AU PAR- *RE MmlN IUPROMYENT *Ru NO I
MEET 9 OF 17 REFClENCE THE SAN DIEM CWNn ASSESSORS MMS FOR A OfTAJLEC D€SC?ITplaY OF PARCEL UNES AND DINEN?4M%
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El OU N D A R IE S
OF
COMMUNITY FACILITIES DISTRICT NO. 1
CITY OF CARLSBAD. COUNTY OF SAN GIEGG. STATE OF CALIFORNIA
ZONE 14
T7z-
1. - Bm
NOES.
1 ALL P- NOT iDmnnw urn AN ASSESSCaS P*RcEL NUMBER *RE HOT VATHIN THE COUYUNIPT FAUUlES MSTRlCT
SEE SHEET 4
1 188 PE SHEET 11
020-1
1 @ j ; 020-18 020-17
SHEET 10 OF 17 REFERENCE THE SAN OIEU) WJNW ASSEQMRS YAPS FOR A D€T*ILED OEYRlTplON OF P*RC€L UNES AND MUENSONS.
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E3 0 U N D A RIE S
OF
COMMUNITY FACILITIES DISTRICT NO. 1
CITY OF CARISBAD. COUNTY OF SAN DIEGO. STATE OF CALIFORNIA
ZONE 15
VZ-
>* I em'
NOTES.
1. ALL PARCELS NOT iwnnm mni AN ASSESSX'S PARCEL NUMBER ARE NOT WTHIN THE CMlUUNIN FAUUllES DISTRICT
SEE WEET 10
SHEET 11 OF
REFERENCE THC SAN >(EGO CWNn ISYSXYI'S MAPS FOR A OETNLED DESU nm
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BOUNDARIES
OF
COMMUNITY FACILITIES DISTRICT NO. 1
CITY OF CARLSBAO. COUNTY OF SAN DIEGO. STATE OF CALiFORNlA
ZONE 19
,i v
7
SEE WEE7 2 %
'- j 8W
NOES
i. AU pmas NOT iDEunnm mm AN ASSESSOR'S PARCEL NUUQER ARE NOT MWlN THE COUUUNll FACILITIES DISTRICT
2. AU PARCELS ARE WWIH IUPROMUOlT AREA NO. I
YE SHE13 15
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?\,\\,\
'\,
'\
\.
b
% E;
0
WEET 12 OF i7 REFEROICE 7HE SAN DIEGO CWNTY ASYSSM1'S MlpS FMI A DETAILED OESCRIII'ICU OF PARCEL UNES AN0 DIUENYCUS.
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I3 OUND A R IE S
OF
COMMUNITY FACILITIES DISTRICT NO. 1
CITY OF CASLSBAO. COUNTY OF SAN DIEGO. STATE OF CALIFORNIA
NOES.
1 AU P*RCELS NOT imnm mm u( ASSSW?~ P*R~
NUYBER ARE NOT WTHlN Tm COlYUNln FAOUTIES aSTRlCl
2 AU P*RcELs *RE YMN IYPROWT *RE* NO 1 ZONE 19 PE DM 12
d v V
1. - xa
n -
,- Y :
Y w
PE SHEET 12
REFERENCE THE W DlEM CWNTI A-S UAPS Fal A MTULEC DEscR1lUCU ff P*Rm LINES *NO MYMSCUS. ma 15 a 17
F-
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- E3 0 UN D A R IE S
OF COMMUNITY F,AClLlTlES DISTRICT NO. 1
CITY OF CARLSBAD, COUNTY OF SAN DIEGO. STATE OF CALIFORNIA
NOTES:
1 ALL PARCUS NOT IDMTlflED WTH AN ASSESSOR'S PARCEL NUMBER ARE NOT MWlN THE COMMUNITY FACILITIES DISTRICT ZONE 19 2. ALL PARCELS ARE WHIN IUPROMUENT AREA NO. 1
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BOUNDARIES
OF
COMMUNITY FACILITIES DISTRICT NO. 1
CITY OF CARLSEAD COUNTY OF SAN DIEGO STAF OF CALIFORNIA
ZONE 20
T7ZF
1. - YXI
Nom
I blLPU1(LYmmnrmmw*mnmrum - M mi wm M -n r- msmm
2 UL Pucps M UTU YRlOIom rn na I
r-'-T-- I 1 'a IC
1-H q I& I LLL I I h 9 I I I I.
,el
5EL 901 I2
Fsmwa M su am -n -s y*R ra A Dnam ESYJIROW m PumuEs uo D.TyoDp. ocn 11
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BOUNDARIES
OF
COMMUNITY FACILITIES DISTRICT NO. 1
CITY OF CARLSBAD. COUNTY OF SAN DIEGO. STATE OF CALIFORNIA
1’ - 6W’
NOTES:
I. NJ. PARCELS NOT iamnnm urn AN ASESSCWS PAR^ NUMBER ARE NOT WHIN THE COUYUNIN FACIUNS MSTi
2. NJ. PARCELS ARE UMIN IYPROYEUMT *RE* NO. 1
DETAIL “A”
NO SCALE -
WEET 16 M REFERENCE THE SAN DIEGO COUNTY ASSESSOR’S YAPS FW A DETAILED OESCRITPION OF Pmca LINES AND DIUWSIONS.
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BOUNDARIES
OF
COMMUNITY FACILITIES DISTRICT NO. 1
CITY OF CARLSBAD. COUNTY OF SAN DIEGO. STATE OF CALIFORNIA
ZONE 24
vz-
1- - YY)
NOTES
i BU PMICELS NOT iwrnnm WTH w 1ssmcos PAR= NU- ARE NOT MMN THE CCWUNIW FAaunEs DI~
PE SHEET 5
WET 17 CS 17 mcmicz M sw DIEGO CCUNT~ *SSEDOR s YAPS FCR & mum oEscmPnw a PAR= UHES wo DIUMSCNL
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PART I1
COST ESTIMATES
COMMUNITY FACILITIES DISTRICT NO. 1
CITY OF CARLSBAD
Residential Exhibit "Agt I Commercial/Industrial Exhibit I' B It
Part I1 - 1
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PART I11
RATES AND METHOD OF APPORTIONMENT
OF SPECIAL TAXES
COMMUNITY FACILITIES DISTRICT NO. 1
CITY OF CARLSBAD
Part I11 - 1
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PART I11
CITY OF CARLSBAD
COMMUNITY FACILITIES DISTRICT NO. 1
RATES AND METHOD OF APPORTIONMENT I OF SPECIAL TAXES
A special tax applicable to each parcel of land in Cornunit!
Facilities District No. 1 (CFD) of the City of Carlsbad
California shall be levied and collected pursuant to thc
special tax liability as determined by the City Council 0.
the City of Carlsbad, acting in its capacity as the legisla-
tive body of the Community Facilities District based on tht
appropriate amount or rate for the various classes of pro.
perty, all as described below.
I. DEFINITIONS
Definition - the terms herein set forth have the follow.
ing meaning: I "AGRICULTURAL LAND " Land specifically designated in thc
Local Coastal Program as agricul.
tural or zoned L-C (Limited Control
or zoned E-A (Exclusively Agricul-
ture) and/or under Williamson Act 0:
land which has been rezoned to ai
agricultural use through a City zoni
change process.
1
"ANNUAL SPECIAL TAX -
DEVELOPED PROPERTY" The maximum annual special tax tha.
may be levied on non-residentia
property that has become developed
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A68-015.025:1/16/91 Page 1 of 21
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"ANNUAL SPECIAL TAX -
DEVELOPED PROPERTYn (cont'd) property subsequent tc I being included in the CFD.
"ANNUAL SPECIAL TAX -
UNDEVELOPED PROPERTYn The maximum annual special tax thal
may be levied on any undevelopec
property beginning in the initia:
fiscal year or subsequent initia:
fiscal year.
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"ASSESSOR'S PARCEL" A parcel of land as designated on l
map of the San Diego County Assesso
and which parcel has been assigned # 1 discrete identifying number.
"BONDS" . Means the bonds of the CFD issuec
and sold to finance public facil
ities which are necessary to thc
development of the property withii
the CFD and the Improvement Area.
"CFD" Means all the property within thc
CFD that receives benefit from th
public facilities to be finance
with the proceeds of the sale of th
Bonds and the levy and collection o
Special Tax. I "COMMERCIAL PROPERTY" Means an Assessor's Parcel which i
or will be developed for commercia
or industrial use as permitted by
A68-015.025:1/16/91 Page 2 of 2
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" COMMERCIAL PROPERTY" (cont'd) the general plan and lan
I "DEBT SERVICE" Means the amount of principal of an
interest on the Bonds which must b
paid from the Special Taxes leviet
in each Fiscal Year on Develope1
Property and Undeveloped Property. I "DENS ITY " means for Residential Property, thc
density determined by dividing thl
number of lots or parcels in i
recorded subdivision or parcel map
or for multi-family units, such a! i condominiums and apartment coma
plexes, the number of dwelling unit:
as shown on the map therefor, by thc
developable area of the lam
therein.
use regulations of the City.
"DENSITY CATEGORY" Means the density categories con-
tained in Table 1 and 3 below foi
Residential Property.
"DEVELOPABLE AREA" The net acreage of an assessor's
parcel of land that can be devel-
oped. The net acreage excludes
permanent open space, one-half oi
the area having slopes of 25% tc
40%, all area exceeding 40% slope,
major utility rights-of-way and
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"DEVELOPABLE AREA"' (cont'd) major street rights-of-wa
but includes all local streets ar
cut and fill slopes with-in subdivi
sion boundaries.
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"DEVELOPED PROPERTY 'I An assessor's parcel in the CFD fc
which a building permit has bee
issued on or before March 1 of
fiscal year. If the constructed in
provement for which the buildin
permit is issued does not includ
all of the developable land area
than those portions remaining shal 1 be considered undeveloped property.
'I DWELLING UNIT I' Is one or more habitable rooms whic
are occupied or which are intende
or designed to be occupied by on
family with facilities for living
sleeping, cooking and eating.
D
"FISCAL YEAR" The period starting July 1 an I ending the following June 30.
"IMPROVEMENT AREA" Means the property within a specia
designated Improvement Area of th
CFD.
"INITIAL FISCAL YEAR" The fiscal year starting July 1 following the formation of the CFD.
"OPEN SPACE" Land that is undevelopable unde
either open space or constrained
A68-015.025:1/16/91 Page 4 of 2
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"OPEN SPACE" (cont'd) land ordinances or lanc
that is dedicated in perpetuity a:
open space or general plan ope1
space that has no pending or ap-
proved commercial use discretionar]
action.
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"RESERVE FUND" Means the reserve fund for tht 1 Bonds.
"RESIDENTIAL PROPERTY" Means an Assessor's Parcel which ir
or will be developed for residentia
use as permitted by the general pla
and land use regulations of th
City.
"SPECIAL DEVELOPMENT TAX -
ONE-TIME" A one-time tax levied concurren
with the issuance of a buildin
permit. This tax replaces portion
of the following existing develop
ment fees : I Public Facilities Fee
Traffic Impact Fee
Bridge & Thoroughfare District No.
"SPECIAL TAX" The annual special tax to undevel
oped land, the annual special tax t I developed commercial and industria
land and the one-time specie
development tax levied and collect€
on issuance of building permits.
A68-015.025: 1/16/91 Page 5 of 2
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"SUBSEQUENT INITIAL
FISCAL YEAR" The fiscal year starting July 1 following the annexation of taxabl
property to the CFD.
"TAX EXEMPT PROPERTY" Properties within the CFD public1
owned or operated which are normal1
tax-exempt under California la I including public schools, parks
drainage ways, greenbelts, dedicate'
open space and streets.
"TAXABLE PROPERTY" All of the area within the bound
aries of the CFD which is not exemp
from the special tax pursuant to la1
and is undeveloped residentia
property and is undeveloped and/o.
developed commercial and industria.
property. Land owned by a Public
entity which is leased to a privatt
enterprise shall be considerec
taxable property.
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"UNDEVELOPED PROPEIRTY" All taxable property in the CFD not
classified as developed property.
11. PROPERTY CLASSIFICATION
For each Fiscal Year,- the City shall cause each Asses-
sor's Parcel i.n the CFD to be classified as Tax-Exempt
Property or Taxable Property, and shall classify Taxable
Property as elither Developed Property or Undeveloped
Property.
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111. ALLOCATION OF CONSTRUCTION COST AND TAX
The existing development fees being replaced by thc
special taxes in the CFD would fund the proposed improve-
ments on an extended construction schedule if all pro-
perties paid the development fee when building permit:
are issued. Elased on a projection of land uses and thc
development fee to be paid, approximately 35 percent
(35%) of the total construction cost shall be applicable
to commercial and industrial uses and approximately 6:
percent (65%) shall be applicable to all residentia:
uses. The above costs exclude costs of issuance a:
needed.
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1 A. RESIDENTIAL PROPERTY
Shall be taxed in an amount sufficient to meet the
65% share of facilities, which tax will include costs
of issuance, interest and other costs, includinc
sinking fund payments for future construction as 1 applicable ,,
B. COMMERCIAL AND INDUSTRIAL PROPERTY
Shall be taxed in an amount sufficient to meet the
35% share of facilities, which tax will include costs
of issuance, interest and other costs, includinc
sinking fund payments for future construction as
applicable. I IV. ANNUAL SPECIAL TAX - APPORTIONMENT, LIWY AND COLLECTION
A. SPECIAL TAX - UNDEVELOPED PROPERTY
1. Residential. Property - For each fiscal year, begin-
ning with the first fiscal year following the forma-
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tion of the CFD or the issuance of bonds, the Cit
shall cause a special tax to be levied on all unde
veloped residential property as follows:
a. The maximum special tax for each Assessor'
Parcel of undeveloped property which is desig
nated as residential property shall be determine
based on its density category and the corres
ponding maximum special tax amount per acre se
forth in Table 1. The density category for SUC
undeveloped property shall be based upon thl
density defined by the city general plan. Thl
acreage of a parcel shall be computed on it
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b. Beginning July 1 of the 1991/92 fiscal year an(
on July 1 of each of the years thereafter, the
annual special tax as set forth in Table 1 foi
each density category of residential property ir
the CFD shall escalate at a rate equal to one-
half the annual escalation rate as determined bj
the "Construction Cost Index for ENR 20 Cities'
as published by McGraw Hill, Inc. I in the pub-
lication "Engineering News Record". The inde,
published for the month of April proceeding said
July 1 for the-City of Los Angeles shall be used.
The percentage increase from the previous year
shall be the maximum annual escalation,
For properties annexing to the CFD, the "Special
Tax - Undeveloped Property" shall escalate at the
A68-015.025:1/16/91. Page 8 of 20
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full annual escalation rate as determined by thc
ENR Construction Cost index, as set forth above
beginning July 1 of the 1991/92 fiscal year unti
said property is annexed in a "Subsequent Initial
Fiscal Year". Following the "Subsequent Initia:
Fiscal Year" the tax shall escalate at thf
one-half rate set forth above.
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1 c. The "Annual Special Tax - Undeveloped Property'
shall be apportioned and levied in each fiscal
year at an amount equal to 85% of the applicable
maximum special tax for residential property.
d. If it is determined for any fiscal year that the
total revenue from and/or applicable to residen-
tial property including the annual special taxes
apportioned and levied on undeveloped residential
property and the "Special Development Tax -
One-Time" , together with any available earnings
on the reserve fund and the proportionate share
of fees paid to be credited to the CFD from
outside the CFD, is less than the amount needed:
(i) to pay the required debt service
(ii) to replenish the reserve fund
(iii) to cover all administrative expenses of the
City for- the CFD and the bonds, I (iv) pay for public capital facilities
then the amount of the special taxes to be
apporti.oned and levied pursuant to this paragraph
(1.) ahove shall be increased proportionately, as
A68-015.025:1/16/91 Page 9 of 20
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appropriate, to eliminate or reduce the deficit
but not to exceed the maximum special tax as se I forth in Table 1.
e. The "PLnnual Special Tax - Undeveloped Property
shall be apportioned and levied on all unde
veloped residential land until the "Specia
Development Tax - One-Time" has been paid. I
the "Special Development Tax - One-Time" is no
paid on or before March 1st proceeding a give.
fiscal year, the "Annual Special Tax
Undeveloped Property" shall be levied for tha
fiscal year.
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f. If an assessor's parcel is not fully developec
when the "Special Development Tax - One-Time" ii
paid, that portion of said parcel remaininc
undeveloped shall continue to have the "Annua.
Special Tax - Undeveloped Property" levied 01
said remaining portion.
2. Commercial and Industrial Property - For each fisca.
year, beginning with the first fiscal year followin!
the formation of the CFD or the issuance of bonds
the City s,hall cause a special tax to be levied 01
all undeveloped commercial and industrial property a:
follows:
a. The maximum special tax per acre for commercial,
industrial and other special land use categoriez
shall be determined based on the maximum special
tax amounts set forth for such property in Table
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2. The acreage of a parcel shall be computed o
its developable area. I b. Beginning July 1 of the 1991/92 fiscal year an
on JulLy 1 of each of the years thereafter, th
annual special tax as set forth in Table 2 fo
commercial and industrial property shall escalat
in the same manner as for residential property a
set fcirth in paragraph IV A(1) (b) above for pro
perties in the initial CFD and/or subsequent1
annexing to the CFD.
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c. If an assessor's parcel is not fully develope
when the "Annual Special Tax - Develope
Property" is levied, or the "Special Developmen
Tax - One-Time" is paid, that portion of sai
parcel remaining undeveloped shall continue t
have the "Annual Special Tax - Undevelopel
Property" levied on said remaining portion.
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3. Agricultural Land - Agricultural land as defined is
exempt from a special tax except said land shall bc
subject to the "Annual Special Tax - Undevelopec
Property" upon the issuance of a Conditional Usc
Permit for non-agricultural uses on agricultural lanc
or City Council approval of a zone change for saic
land which converts the approved use to a use othe:
than that of agriculture and/or the zoning from L-C
or E-A to a non-agricultural zoning designation, thc
property shall be taxed beginning in the next avail-
able lien date at the rate applicable to the new11
designated land use. I A68-015.025:1/16/91 Page 11 of 2(
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4. Establishment of Annual Special Tax - The Annua
Special Tax applied each year shall be established a
a. The maximum "Annual Special Tax - Undevelope
Property" for years following the initial fisca
year shall be established prior to the beginnin
of each fiscal year by the City Council of th I City. The actual "Annual Special Tax
Undeveloped Property" shall also be establishe
by the City Council and may be lower than th
maximum tax allowed, but shall not exceed th
maximuim tax allowed as herein set forth. I b. If the City Council of the City of Carlsbac
determines that excess Annual Revenues exist fro]
the collection of Special Taxes, then the "Annua.
Special Tax - Undeveloped Property" shall be the
first itax to be reduced.
c. The "Annual Special Tax" as determined by thc
City Council shall apply to Improvement Area I01 I Improvement Area 11.
B. SPECIAL DEVELOPMENT TAX - ONE-TIME
1 e Residential Property - Upon application and issuance
of a building permit for a residential building E
"Special Development Tax - One-Time" shall be paid.
The amount of the "Special Development Tax -
One-Time" to be levied at the time of the issuance of
a building permit shall be determined as follows:
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a. The "'Special Development Tax - One-Time" fc
residential uses shall be as set forth in Table
and shall apply to each dwelling unit.
b. Beginning July 1 of the 1991/92 fiscal year ar
on Ju.Ly 1 of each of the years thereafter, tl:
maximum "Special Development Tax - One-Time" fc
each density category of residential property i
the CFD shall escalate at a rate equal t
one-half the annual escalation rate as determine
by the! construction cost index for ENR 20 citie
as published by McGraw Hill, Inc., in the publi
cation "Engineering News Record". The inde
published for the month of April proceeding sai
July 1 for the City of Los Angeles shall be used
The percentage increase from the previous yea:
shall be the maximum annual escalation.
For properties annexing to the CFD, the "Specia
Development Tax - One-Time" shall escalate at thc
full annual escalation rate as determined by tht
ENR Construction Cost index as set forth abovc
beginning July 1 of the 1991/92 Fiscal Year unti.
said property is annexed in a "Subsequent Initia.
Fiscal Year". Following the "Subsequent Initial
Fiscal Year" -the tax shall escalate at the
one-half rate set forth above.
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c. If an assessor's parcel is not fully developec
when the "Annual Special Tax - Developed Pro-
perty" is levied, or the "Special Development Ta2
A68-015.025:1/16/9.1 Page 13 of 2C
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- One-Time" is paid, that portion of said parce
remaining undeveloped shall continue to have th
"Annual Special Tax - Undeveloped Property
levied on said remaining portion.
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d. The payment of the "Special Development Tax
One-Time" at time of issuance of a buildin
permit on developed residential property shal
extinguish all subsequent annual special taxe
for said property within the CFD.
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2. Commercial and Industrial Property - Upon an applica
tion and issuance of a building permit for comer
cial, industrial or for a special use category (
"Special Development Tax - One-Time" shall be paid
The amount of the "Special Development Tax 9
One-Time" to be levied at the time of the issuance 0:
a building permit shall be determined as follows:
a. The "Special Development Tax - One-Time" foi
commercial and industrial property shall be
computed by multiplying the square footage oj
building area for which a building permit i:
being issued by the appropriate "Special
Development Tax - One-Time" per square foot 01
building area for the indicated commercial 01
industrial use-designations as set forth in Table
4 for Improvement Area Nos. I and 11.
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b. Beginning July 1 of the 1991/92 fiscal year and
on Jully 1 of each of the years thereafter, the
"Special Development Tax - One-Time" as set forth
A68-015.025:1/16/91. Page 14 of 20
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in Table 4 for commercial and industrial propert
shall escalate in the same manner as for resider
tial property as set forth in paragraph IV. E
(1.) i[b) above for properties in the initial CE
and/or subsequently annexing to the CFD.
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c. If an assessor's parcel is not fully develope
when the "Annual Special Tax - Develope
Property" is levied, or the "Special Developmen
Tax - One-Time" is paid, that portion of sai
parcel remaining undeveloped shall continue t
have the "Annual Special Tax - Undevelope
Property" levied on said remaining portion.
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II d. Commercial and industrial buildings may be con
structed before the actual use of the facilitie
has been determined, i.e., a building constructe
as Industrial R & D and upon occupancy become
Industrial - Business Park. An adjustment to th
"Special Development Tax - One-Time" or "Annua
Special Tax - Developed Property" will be made a
the time of original occupancy if the final us(
creates a higher "Special Development Tax G
One-Time" or "Annual Special Tax - Developec
Property". The increase shall be paid as ai
additional One-Time Tax or if pass througl
occurred, as an increase in the Annual "Specia:
Tax - lleveloped Property".
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3. Establishment of "Special Development Tax - One-Time'
- The "Special Development Tax - One-Time" shall bc
established as follows: I A68-015.025:1/16/91 Page 15 of 2(
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a. The maximum "Special Development Tax - One-Time
for years following the initial fiscal year shal
be established prior to the beginning of eac
fiscal. year by the City Council of the City. TI-
actual. "Special Development Tax - One-Time" shal
also be established by the City Council and mB
be lower than the maximum tax allowed, but shal
not exceed the maximum allowed as herein SE
forth.
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C. ANNUAL SPECIAL TAX - DEVELOPED PROPERTY
1. Owners of commercial and industrial property ma
elect at time of application for a building permit
to pass through the "Special Development Tax
One-Time" to an "Annual Special Tax - Develope
Property". The "Annual Special Tax - Develope
Property" shall be apportioned and levied as follows
a. The ".Annual Special Tax - Developed Property
shall be determined by adding to the "Specia
Development Tax - One-Time", as computed i
paragraph (B) above for each assessor's parcel
the financing costs associated with the sale o
bonds to allow said pass through to occur. Thc
"Annual Special Tax - Developed Property" shal
be a percentage of the "Special Development Tax
One Time". The percentage fee will amortize thc
"Special Development Tax - One Time" includinl
the added financing costs, over a period of 2
years at varying interest rates. The maximui
A68-015.025:1/16/91 Page 16 of 2
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"Annual Special Tax - Developed Property" shal
be 13.81 percent of the "Special Development Ta
- One Time" and provides for an 11 percen
maximum interest rate on the bonds over 25 years
The ".Annual Special Tax - Developed Property
shall be computed for each land parcel by multi
plying "Special Development Tax - One-Time" b
the appropriate percentage fee, as determine
annually by the City Council, but not to excee
13.81 percent.
The "Annual Special Tax - Developed Property
shall replace the "Annual Special Tax
Undeveloped Property" and shall commence on th
next fiscal year following the last year th
"Annual Special Tax - Undeveloped Property" i
paid. The actual percentage rate to be used tl
determine the "Annual Special Tax - Developel
Property" shall be computed prior to each fisca
year and shall be established prior to thl
beginning of each fiscal year by the City Counci.
of the City.
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b. If an assessor's parcel is not fully develope(
when the "Annual Special Tax - Developed Pro-
perty" is levied, that portion of said parce:
remaining undeveloped shall continue to have thc
Annual Special Tax - Undeveloped Property" levie<
on said remaining portion.
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A68-015.025:1/16/91 Page 17 of 2(
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c. The "Annual Special Tax - Developed PropertJ
shall continue until bonds outstanding have bee
retired but not to exceed 25 years on a pe
parcel basis.
d. A change in the commercial and/or industrial UI
designation after original occupancy may requii
an adjustment in the "Annual Special Tax
Developed Property". Said adjustment will becon
effective in the next fiscal year.
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V. CREDIT FOR EXISTING FEES
The levy of the "Special Development Tax - One-Time" c
the "Annual Special Tax - Developed Property" wil
replace portions of existing development fees that ar
currently being assessed as building permits are issued
These fees and percentage of the fee being replaced b
the tax of the CFD are as follows:
Fee Source
Bridge & Thoroughfare District No. 1:
Credit - 100% of fee schedule in effect June 30, 199
Participants in the CFD will receive a credit agains
any future Bridge and Thoroughfare Benefit Distric
No. 1 fee collected to fund freeway interchanges a
Palomar Aimport Road, Poinsettia Lane, and La Cost,
Avenue and1 Interstate 5 in an amount equal to 100% o
the fee obligation based on the fee schedule ii
effect as of June 30, 1991. This credit will full;
offset any obligation to the Bridge and Thoroughfarc
Benefit District No. 1 to the extent tha.
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A68-015.025:1/16/91 Page 18 of 21
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constructi-on costs for these projects do not excee
costs funded through the CFD. If the cost of thee
projects exceeds the funding ability of the CFD, tl-
Bridge and Thoroughfare District No. 1 fees may k
assessed in an amount necessary to fund tl-
additional. costs.
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Traffic Impact: Fees:
Credit - 36% of fee schedule in effect June 30, 1991 1
Participants in the CFD will receive a credit againe
any future Traffic Impact Fee collected to fund tk
constructi.on of La Costa Avenue widening, Leucadi
Boulevard and Olivenhain Road/Rancho Santa Fe Road
The fee credit represents the funding for thee
projects to be provided by the CFD. If the cost c
these projects exceeds the funding ability of tk
CFD, Traffiic Impact fees may be adjusted. As of Jur
30, 1991 this credit represents 36% of the fees to k
paid under the TIF program. (Traffic Impact Fees ax
assessed under section 18.42 of the Carlsba
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Public Facili.ties Fees (Business License Tax on Ne
Construction) :
Credit - Fee reduced to 1.82% of building permit valc
Participants in the CFD will receive a credit agains
the Public Facilities Fee (PFF) and/or the Bushes
License Tax on New Construction (License Tax) to tk
extent that projects funded from these sources ax
included :in the CFD program. Participants will hat
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A68-015.025:1/16/91 Page 19 of 2
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the PFF charge lowered from 3.5% of building permi
value to 1.82% of building permit value. Thi
reduction represents a decrease of 1.68 percentag
points. (The Business License Tax on New Construc
tion is established by section 5.09 of the Carlsba
Municipal Code.)
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A68-015.025:1/16/91 Page 20 of 2
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CITY OF CARLSBAD
COMMUNITY FACILITIES DISTRICT NO. 1
TABLE 1
MAXIMUM ANNUAL SPECIAL TAX - UNDEVELOPED PROPERTY 1
INITIAL FISCAL YEAR - RESIDENTIAL
IMPROVEMENT IMP ROVEMEN
AREA NO. I AREA NO. I
LAND USE CATEGORY $/ACRE $/ACRE
RESIDENTIAL
RL (0-1.5 DU'S/AC) $ 281 $ 277 RLM (1.51-4 DU'S/AC) 772 760 RM (4.01-8 DU'S/AC) 1,294 1,217
RMH (8.01-15 DU'S/AC) 1,984 1,868 I RH (15.01-23 DU'S/AC) 2,793 2,739
NOTE : It is anticipated that the annual billing will be at 85% of above rates for residential property
except as set forth in Section IV 1 A, 1.
TABLE 2
MAXIMUM ANNUAL SPECIAL TAX - UNDEVELOPED PROPERTY
I INITIAL FISCAL YEAR - COMMl3RCIAL/INDUSTRIAL
IMPROVEMENT IMPROVEMEN
AREA NO. I AREA NO. I
$/ACRE $/ACRE
$2,400 $1,600 COMMERCIAL
INDUSTRIAL 1,200 960
AGRICULTURAL 0 0
A68-015.025:1/16/91 Page
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CITY OF CARLSBAD
COMMUNITY FACILITIES DISTRICT NO. 1
TABLE 3
SPECIAL DEVELOPMENT TAX - ONE-TIME RESIDENTIAL LAND USE (PER DWELLING UNIT)
I INITIAL FISCAL YEAR -
SPECIAL DEVELOPMENT TAX - ONE-TIME
LAND USE IMPROVEMENT IMPROVEMEN
CATEGORIES AREA I AREA I1
RESIDENTIAL
RL (0-1.5 DU'S/AC) $4,452 $3,83 RLM (1.51-4 DU'S/AC) 4,452 3,83 RM (4.01-8 DU'S/AC) 2,810 2,31
RMH (8.01-*15 DU'S/AC) 2,810 2'31
RH (15.01-23 DU'S/AC). 2,810 2,31
NOTE : The dollar amount for the "SPECIAL DEVELOPMENT TAX - ONE-TIME" applies to each dwelling unit.
A68-015.025:1/16/91 Page
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CITY OF CAFUSBAD COMMUNITY FACILITIES DISTRICT NO. 1
TABLE 4
SPECIAL DEVELOPMENT TAX - ONE-TIME
PER SQ. FT. OF BUILDING AREA
COMMERCIAL 61 INDUSTRIAL PROPERTY
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INITIAL FISCAL YEAR
IMPROVEMENT IMPROVEMEN COMMERCIAL USE DESIGNATIONS AREA NO. I AREA NO. I
RESTAURANT - FAST FOOD $28.46 $7.5 OUTDOOR TENNIS COURTS 28.14 7.2 CONVENIENCE MARKET 27.31 6.7 BANK - WITH DRIVE THRU 18.06 5.7 CAMPGROUND 17.51 4.9 RESTAURANT - SIT DOWN 15.17 4.7 MARINA 14.85 4.4 BANK - WALK IN 12.83 4.6 AUTO - GASOLINE 8.11 2.8 GROCERY STORE 7.78 2.5
S & L - WITH DRIVE THRU 7.59 3*4 BOWLING CENTER 6.63 2.8 RESTAURANT - QUALITY 6.57 3.0 NEIGHBORHOOD SHOPPING CENTER 6.46 2.2
AUTO CAR WASH 6.31 2.5
S & L - WALK IN 5.51 3.0
RACE TRACK 5.10 2.3 LIBRARY 4.26 2.8 COMMUNITY SHOPPING CENTER 4.24 1.8 HOSPITAL - GENERAL 3.88 3.1 HOTEL - CONV. FAC/COMM. 3.47 2.5 AUTO - REPAIR t SALES 3.41 1.5 REGIONAL SHOPPING CENTER 3.35 1.6
DISCOUNT STORE 3.22 1.5
GOLF COURSE 3-06 2.1
CHURCH 2.99 1.9 OFFICE - GOVERNMENT 2.93 1.8 COMMERCIAL SHOPS 2.90 1.5
HEALTH CLUB 2.89 1.8 MOTEL 2.69 2.0 OFFICE - HIGH RISE 2.67 1.8
OFFICE - C0MMERCIA.L 100,000 SF 2.56 1.7 LUMBER/HARDWARE STORE 2.47 1.5
OFFICE - MEDICAL 2.42 2.0
HOSPITAL - CONVALESCENT 2.33 2.2
INDOOR SPORTS ARENA 2.33 2.2
RESORT HOTEL 2-30 1.9
UNIVERSITY 2.26 1.9
JUNIOR COLLEGE 2.19 1.9
ALL OTHER COMMERCIAL PROPERTIES NOT IDENTIFIED ABOVE 2-14 1.4
A68-015.025:1/16/911 Page
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TABLE 4
SPECIAL DEVELOPMENT TAX - ONE-TIME
PER SQ. FT. OF BUILDING AREA
COMMERCIAL 61 INDUSTRIAL PROPERTY
INITIAL FISCAL YEAR
IMP ROVEM.ENT IMPROVEMEN
AREA NO. I AREA NO. I
INDUSTRIAL USE DESIGNATIONS
HELIPORTS $10.63 $3.6 INDUSTRIAL - COMMERCIAL
BUSINESS PARK 2.14 1.5 ALL OTHER INDUSTRIAL PROPERTIES I NOT IDENTIFIED ABOVE 1.74 1.4
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CITY OF CAFUSBAD COMMUNITY FACILITIES DISTRICT NO. 1
COMMENTARY ON CASH FLOW ANALYSIS
RESIDENTIAL CASHFLOW
1. $2.5 million of existing cash from fees is allocated tc
2. First tax revenues to be billed in August, 1991
Therefore tax revenues will accrue in fiscal year 1992.
3. First bond sale estimated to occur on May 1, 1991. Foul months capitalized interest provided assuming interesl payments due March 1 and September 1, 1992.
4. Financing costs - 10% bond reserve, 2% bond discount anc
2% administration expense. Total 14% of bonds sold 01 16.3% of costs before financing.
Debt service is computed using a capital recovery facto] for 8% interest on 25 year bonds.
6. Interest computed at 8% of principal outstanding. Principal payment is debt service minus interest.
7. Reserve fund balance is 10% of bonds outstanding.
8. Interest earned on reserve fund credited to redemptior fund. Computation based on 60% of max reserve fund (possible delinquencies) at 7% interest on previous year
balance.
9. Interest earned on previous year balance of accumulated
residential.
5.
funds at 7%.
10. Revenues:
Annual Undeveloped Tax Revenues are the primary source
for repayment of annual principal and interest. Cash-
flow for residential is mostly pay-as-you-go financing
and Bond Sales are to be kept to a minimum. It will be
necessary to collect 75% to 85% of the Undeveloped Tax
for most of the financing term. The remaining 15% to 25% of the undeveloped tax is an emergency reserve. All
bonds must be paid off prior to full development. Large
accumulated cash surpluses are necessary to meet cash construction schedules without a Bond sale.
11, Each year an upgraded cashflow analysis should be prepared utilizing actual conditions with upgraded projections.
A613-015.025:1/16/91 Page 1
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CITY OF CARLSBAD COMMUNITY FACILITIES DISTRICT NO. 1
COMMENTARY ON CASH FLOW ANALYSIS
COWRCIAL/INDUSTRIAL PASS THROUGH TAX
1. $2,206,000 of existing cash and cash to be collected ii fiscal year 1991, from fees is allocated to commercial, industrial.
2. First tax revenues to be billed in August, 1991
Therefore tax revenues will accrue in fiscal year 1992.
3. First bond sale estimated to occur on May 1, 1991. Foul months capitalized interest provided assuming interesi payments due March 1 and September 1, 1992.
4. Financing costs - 10% bond reserve, 2% bond discount an(
2% administration expense. Total 14% of bonds sold 01
16.3% of costs before financing.
5. Debt service is computed using a capital recovery facto] I for 8% interest on 25 year bonds.
6. Interest computed. at 8% of principal outstanding Principal payment is debt service minus interest.
7. Reserve fund balance is 10% of bonds outstanding.
8. Interest earned on reserve fund credited to redernptioi fund. Computation based on 60% of max reserve fun( (possible delinquencies) at 7% interest on previous yea:
9. Interest earned on previous year balance of accumulate(
I balance.
funds at 7%.
10. Revenues :
A. Annual developed tax revenues are a percentage o the "Special Development Tax - One Time". Thc
percentage is based on the average interest rate 01 all bonds issued plus the estimated interest ratc for bonds to be sold during the next year. Thc percentage in -this analysis is 10.89%. (Sei attached table.) The "Development Tax - One Time will be computed on the square feet of floor are( in the commercial/industrial building times thc unit development tax per square feet. In thi cashflow analysis, a composite development fee pe acre was computed using projected land uses ani
11,000 sq. ft. of building floor area per acre.
AE8-015.025:1/16/91 Page
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B. Annual undeveloped tax revenue is the balance oj vacant developable commercial/industrial acreage
times the corresponding undeveloped tax per acre.
The maximum tax is established based on the sale oj
a specific amount of bonds and then assumin!
development does not occur as projected. The mal
tax rate assures bond buyers that suf f icienl revenue will be available to pay annual principal
and interest.
C. The percent utilization is based on a specific projected development schedule and bond sal€ schedule. The sale of bonds, in an amount greatei than can be retired from developed tax revenues, will require some undeveloped tax. The undevelopec
tax is key in the first few years. It is proposec
that the undeveloped tax be uniform for the first
few years, then slowly dropping to zero, in lieu of
a variable tax going up and down each year. The
projected total undeveloped tax is approximatell
the same when using either a uniform or a variable
annual undeveloped tax. It is desirable tc accumulate excess cash to cover deficits that may occur periodically, especially as additional bond
11. The cashflow projections assume that all One-Time tax will pass through as a developed tax. All One-Time taxes paid should be used for construction or to call
Bonds and reduce the annual debt service.
12, Each year an upgraded cashflow analysis should be
prepared utilizing actual conditions with upgraded
projections.
i sales occur.
A6EI-015.025: 1/16/91 Page 2
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