HomeMy WebLinkAbout2012-07-10; City Council; 20959; Establish FY 2012-13 Special Tax District No. 1CITY OF CARLSBAD - AGENDA BILL
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MTG.
DEPT. FIN
7/10/12
ESTABLISH FISCAL YEAR 2012-13
SPECIAL TAX FOR COMMUNITY
FACILITIES DISTRICT NO. 1
DEPT. DIRECTOR
CITY ATTORNEY
CITY MANAGER^ [ju^
RECOMMENDED ACTION:
Adopt Resolution No. 2012-174 establishing the Fiscal Year 2012-13 special tax for
Community Facilities District No. 1.
ITEM EXPLANATION:
In 1982, the State Legislature responded to the need for a high quality method of financing
public improvements by approving the Mello-Roos Community Facilities Act of 1982. This Act
allows voters to approve a special tax levied on their property to fund the construction or
acquisition of facilities or services through a Community Facilities District ("CFD").
Pursuant to Council Policy No. 33, CFD financing is not intended to relieve any developer of the
responsibility to provide funding for infrastructure improvements related to a single
development. Further, to the extent that a CFD has been formed to finance the construction of
public infrastructure, Council Policy No. 33 states that any and all future special tax obligations
related to a residential parcel will be discharged in full at the time building permits are issued for
the construction of a residential unit. Because Council Policy No. 33 ensures the obligation on
a residential unit is paid in full when the building permit is issued, the CFD does not affect
homeowners in Carisbad. As such, a Carisbad homeowner will not pay city-imposed Mello-
Roos taxes. However, per Council Policy No. 33 developers of non-residential property are
provided the option of discharging their future special tax obligation at the time building permits
are issued or assuming the special tax liability basis over a twenty-five year period.
The City of Carisbad and property owners of specific vacant land in Carisbad worked together
to form CFD No. 1. Council held a public hearing, an election, and subsequently formed CFD
No. 1 on May 7, 1991. Vacant land and a small percentage of developed non-residential land
located in eighteen Local Facilities Management Zones are currently in CFD No. 1. Other
property annexes into the district as development plans progress.
CFD No. 1 was formed to provide funding for a variety of infrastructure projects needed to meet
growth management requirements. Through debt financing or available cash balances, CFD
No. 1 has funded or will fund the capital projects listed on the following page:
DEPARTMENT CONTACT: Chuck McBride 760-602-2430 chuck.mcbride(%carisbadca.aov
FOR CITY CLERKS USE ONLY.
COUNCIL ACTION: APPROVED
DENIED
CONTINUED
WITHDRAWN
AMENDED
CONTINUED TO DATE SPECIFIC •
CONTINUED TO DATE UNKNOWN •
RETURNED TO STAFF •
OTHER - SEE MINUTES •
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Civic Facilities 1-5 Interchanges Road Segments
Library Palomar Airport Road La Costa Avenue
Office/Warehouse Facilities La Costa Avenue Olivenhain Road
City Hall Poinsettia Lane Cannon Road
Veteran's Memorial Park Faraday Avenue
In June 1991, Council adopted an ordinance establishing the special tax formula and maximum
rates for the district. The maximum special tax rate for property within the CFD is adjusted each
year by one-half of the annual change in the Los Angeles inflationary factor in the "Engineering
News Record" (ENR) Cost Indexes by city. The maximum special tax rate for property not yet
included within CFD No. 1 is adjusted by the full ENR percentage change until the fiscal year of
annexation. Although the ordinance established a ceiling for future special tax rates, it did not
establish the individual special tax levy placed on each applicable parcel. Each fiscal year, the
city establishes the levy based on the funding needs ofthe next fiscal year.
The rates recommended for the Fiscal Year 2012-13 special tax levy is presented in the
Resolution as Attachment A. Attachment A also shows the special tax rate schedule for property
included within CFD No. 1 at formation and for property annexed thereafter. The maximum
special tax rates reflect an increase of one-half of the ENR inflator (2.4 percent), as described
above.
Vacant Propertv
Consistent with last fiscal year, staff recommends that vacant property planned for future
residential development is not levied in the upcoming fiscal year.
Consistent with last fiscal year, staff recommends that vacant property planned for future
commercial or industrial development is not levied in the upcoming fiscal year.
Residential Propertv
The recommended changes in Attachment A impacts the one-time special tax levied at
residential building permit issuance on residential developers. The percent of the maximum
one-time special tax levied at residential building permit issuance is recommended to remain
constant, at 55 percent (55%) ofthe maximum special tax for Fiscal Year 2012-13.
Under this recommendation examples of the one-time residential rates in Improvement Area
No. 1 for density up to 4.0 dwelling units per acre are estimated to be:
At the current 2011-12 rate = $3,148 to $4,026 per dwelling unit
At 55 percent of the maximum rate for 2012-13 = $3,186 to $4,122 per dwelling unit
(Depending on annexation date)
Commercial/Industrial Propertv
The percent of the maximum one-time special tax levied at non-residential building permit
issuance is also proposed to remain constant, at 25 percent (25%) of the maximum one-time
special tax for Fiscal Year 2012-13.
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Certain non-residential property owners elected not to pay off their CFD obligation at the time
building permits were issued. Instead, they chose to assume an annual special tax for
developed property over twenty-five years. According to the CFD documents, the annual
special tax on developed property shall not exceed 13.81 percent (13.81%) of the authorized
one-time payoff special tax for commercial and industrial property. This percentage rate was
determined based on the average cost of bond financing (11 percent) plus financing costs. The
proposed Fiscal Year 2012-13 special tax rate for developed property is 7.5 percent of each
property's one-time payoff special tax. This rate remains unchanged from the previous fiscal
year.
Summary
The special tax rates proposed for CFD No. 1 are based on the cash flow requirements needed
to fund the remaining projects. These cash flows requirements are developed in conjunction
with the most recent growth projections for the city and the project schedules as shown in the
Capital Improvement Program. The special tax rates are adjusted annually and are expected to
fluctuate over time as projects are completed.
The table below summarizes the percentage of maximum special tax levy proposed under each
property type.
Residential Property Commercial/ Industrial
Property
Current
2011-12
Proposed
2012-13
Current
2011-12
Proposed
2012-13
Vacant Land Tax None None None None
One-Time Tax 55% of max 55% of max 25% of max 25% of max
Developed Annual Tax NA NA 7.5% 7.5%
When CFD No. 1 was formed in 1991, the actual special tax rate for residential, commercial and
industrial was at 100 percent of the maximum special tax rate. Beginning in Fiscal Year 1998-
99 the city began to lower the residential special tax rates from 100 percent of the maximum.
During Fiscal Year 2005-06 the special tax rates reached a low of 30 percent of the maximum
special tax rate. In subsequent fiscal years, the "percentage of max" levied was slowly
increased to meet funding requirements. The city began to lower the non-residential special tax
rates from 100 percent of the maximum in Fiscal Year 2000-01 until achieving the rate of 30
percent of the maximum starting in FY 2005-06, and adjusting to 25 percent in FY 2011-12. The
future percentage of the maximum special tax rates levied could increase or decrease
depending on future capital project funding needs, capital project timing, and/or growth
projections.
FISCAL IMPACT:
Levying the special taxes on parcels within CFD No. 1 has created the necessary cash flow to
finance the construction of the 1-5 Interchanges, the Carisbad library on Dove Street, La Costa
Boulevard, Faraday Avenue, and other road projects. The future Public Works Center,
Veteran's Memorial Park, and City Hall complex are also proposed to be funded by CFD No. 1.
Page 4
Consistent with the prior fiscal year, vacant property will not be levied for Fiscal Year 2012-13 if
the proposed CFD special tax rates are approved.
The revenue generated from the one-time special tax levied at building permit issuance will be
determined by the amount of development activity that occurs. The revenue generated from a
one-time special tax for residential property, based on growth projections, is estimated to be
$356,000 for Fiscal Year 2012-13. The revenue generated from a one-time special tax for
commercial or industrial property, based on growth projections, is estimated to be $164,000 for
Fiscal Year 2012-13.
An additional $1,019,000 is anticipated to be collected for Fiscal Year 2012-13 from the non-
residential developed special taxes collected over twenty-five years.
The future percentage of the maximum special tax rates levied could increase or decrease
depending on future capital project funding needs, capital project timing, and/or growth
projections.
ENVIRONMENTAL IMPACT:
The project is categorically exempt under CEQA, pursuant to Section 15301 (c).
EXHIBITS:
1. Resolution No. 2012-174 establishing the Fiscal Year 2012-13 special taxes for
Community Facilities District No. 1.
a. Attachment A - CFD No. 1 Tax Rates for Fiscal Year 2012-13
a
Exhibit 1
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1 RESOLUTION NO. 2012-174
2 A RESOLUTION OF THE CITY COUNCIL OF THE
CITY OF CARLSBAD, CALIFORNIA, ESTABLISHING
2 THE FISCAL YEAR 2012-13 SPECIAL TAXES FOR
COMMUNITY FACILITIES DISTRICT NO. 1
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WHEREAS, the CITY COUNCIL ofthe CITY OF CARLSBAD, CALIFORNIA,
(hereinafter referred to as the "legislative body"), has initiated proceedings, held a public
hearing, conducted an election and received a favorable vote from the qualified electors
relating to the levy of a special tax in a community facilities district, all as authorized
pursuant to the terms and provisions of the "Mello-Roos Community Facilities Act of
11 1982", being Chapter 2.5, Part 1, Division 2, Title 5 of the Government Code of the
12 State of California. This Community Facilities District shall hereinafter be referred to as
13 COMMUNITY FACILITIES DISTRICT NO. 1 (hereinafter referred to as the "District");
and,
WHEREAS, this legislative body, by Ordinance as authorized by Section 53340
of the Government Code of the State of California, has authorized the levy of a special
tax to pay for costs and expenses related to said Community Facilities District, and this
legislative body is desirous to establish the specific rate of the special tax to be
collected for the next Fiscal Year 2012-13.
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21 NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of
22 Carlsbad, California, as follows:
23 1. That the above recitations are true and correct.
24 2. That the specific rate and amount of the special tax to be collected
25 for Fiscal Year 2012-13 to pay for the costs and expenses for the
referenced District is hereby determined and established as set forth in the
attached, referenced and incorporated as Attachment A.
Exhibit 1
1 3. That the rate as set forth above does not exceed the amount as
2 previously authorized by Ordinance of this legislative body, and is not in
excess of that as previously approved by the qualified electors of the
District.
4. That the proceeds of the special tax shall be used to pay, in whole or
in part, the costs of the following, in the following order of priority:
a. Payment of principal and interest on any outstanding authorized
bonded indebtedness;
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10 b. Necessary replenishment of bond reserve funds or other reserve
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12 c. Payment of costs and expenses of authorized public facilities and
1^ public services;
d. Repayment of advances and loans, if appropriate. The proceeds of
the special taxes shall be used as set forth above, and shall not be
used for any other purpose.
5. The annual special tax shall be collected in the same manner as
ordinary ad valorem property taxes are collected, and shall be subject to the
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20 same penalties and same procedure and sale in cases of any delinquency
21 for ad valorem taxes, and the Tax Collector is hereby authorized to deduct
22 reasonable administrative costs incurred in collecting any said special tax.
23 6. All monies above collected shall be paid into the Community
Facilities District funds, including any bond fund and reserve fund.
7. The Finance Director is hereby directed to calculate the installment of
the annual special tax for each parcel within the District and provide a list of
those special taxes to the Auditor of the County. The Auditor of the County
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Exhibit 1
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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 Carisbad on the 10*^ day of July, 2012, by the following vote to wit:
AYES:
NOES:
Council Members Hall, Kulchin, Blackburn, Douglas and Packard.
None.
ABSENT: None.
MATTCHALL, Mayor
ATTEST:
E M. WOOD, City Clerk
(SEAL)
CITY OF CARLSBAD
COMMUNITY FACILITES DISTRICT NO. 1
TAX RATES FOR FISCAL YEAR 2012-13
MAXIMUM UNDEVELOPED PROPERTY TAX
ATTACHMENT A
Page 1
PROPERTY TYPE FORMATION OR ANNEXATION DATE
TAX RATE IMPROVEMENT AREA 1: MAY 7, 1991 FY 1993-94 FY 1994-95 FY 1995-96 FY 1996-97 FY 1997-98 FY 1998-99
RESIDENTIAL fPER ACRE)
RL $366 $379 $383 $383 $383 $385 $388
RLM 1,004 1,040 1,052 1,052 1,053 1,059 1,065
RM 1,684 1,744 1,763 1,763 1,765 1,775 1.786
RMH 2,581 2,674 2,703 2,703 2,705 2,722 2.738
RH 3.634 3,764 3,805 3,805 3.809 3,831 3.854
NON-RESIDENTIAL fPER ACRE)
COMMERCIAL $3,123 $3,234 $3,269 $3,269 $3,273 $3,292 $3,312
INDUSTRIAL 1,561 1,617 1,635 1,635 1,636 1,646 1,656
PROPERTY TYPE FORMATION OR ANNEXATION DATE
TAX RATE IMPROVEMENT AREA II: MAY 7, 1991 FY 1993-94 FY 1994-95 FY 1995-96 FY 1996-97 FY 1997-98 FY 1998-99
RESIDENTIAL (PER ACRE)
RL $360 $373 $377 $377 $378 $380 $382
RLM 989 1,024 1,035 1,035 1.036 1,043 1.049
RM 1,583 1,640 1,658 1,658 1,660 1,669 1,679
RMH 2,430 2,517 2,545 2,545 2,547 2,562 2.578
RH 3,564 3,691 3,731 3,731 3,735 3,757 3,780
NON-RESIDENTIAL (PER ACRE)
COMMERCIAL $2,082 $2,156 $2,180 $2,180 $2,182 $2,195 $2,208
INDUSTRIAL 1.249 1,294 1,308 1,308 1,309 1,317 1.325
NOTE: ACTUAL TAX RATES FOR UNDEVELOPED PROPERTY FOR FISCAL YEAR 2012-13 ARE HEREIN ESTABLISHED AT $0 PER ACRE.
TAX RATES FOR FISCAL YEAR 2012-13
ANNUAL NON-RESIDENTIAL TAX - DEVELOPED PROPERTY
% OF ONE-TIME SPECIAL TAX
2012-13 MAXIMUM PERCENTAGE 13.81%
2012-13 ACTUAL PERCENTAGE 7.50%
NOTES:
TAX RATE AREA I INCLUDES PROPERTY WITHIN BRIDGE AND THOROUGHFARE DISTRICT NO. 1.
TAX RATE AREA II EXCLUDES PROPERTY WITHIN BRIDGE AND THOROUGHFARE DISTRICT NO. 1.
ENGINEERING NEWS RECORD INFLATION RATE WAS 2.4%.
ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES.
ATTACHMENT A
Page 2
CITY OF CARLSBAD
COMMUNITY FACILITES DISTRICT NO. 1
TAX RATES FOR FISCAL YEAR 2012-13
MAXIMUM UNDEVELOPED PROPERTY TAX
PROPERTY TYPE FORMATION OR ANNEXATION DATE
TAX RA TE IMPROVEMENT AREA 1: FY 1999-00 FY 2000-01 FY 2001-02 FY 2002-03 FY 2003-04 FY 2004-05 FY 2005-06
RESIDENTIAL (PER ACRE)
RL $392 $399 $404 $408 $412 $418 $431
RLM 1,077 1,095 1,111 1,122 1,132 1,148 1,183
RM 1,806 1,835 1,862 1,881 1.898 1.925 1,983
RMH 2,769 2.814 2,855 2,884 2.909 2.951 3,041
RH 3,898 3,961 4,020 4,060 4,096 4.154 4,281
NON-RESIDENTIAL {PER ACRE)
COMMERCIAL $3,349 $3,404 $3,454 $3,488 $3,519 $3,570 $3,679
INDUSTRIAL 1,675 1,702 1,727 1,744 1,760 1.785 1,839
PROPERTY TYPE FORMATION OR ANNEXATION DATE
TAX RA TE IMPROVEMENT AREA II: FY 1999-00 FY 2000-01 FY 2001-02 FY 2002-03 FY 2003-04 FY 2004-05 FY 2005-06
RESIDENTIAL (PER ACRE)
RL $387 $393 $399 $403 $406 $412 $425
RLM 1.061 1.078 1.094 1.105 1.115 1,130 1.165
RM 1.698 1,726 1.752 1.769 1.785 1,810 1,865
RMH 2.607 2.649 2.688 2.715 2.739 2,778 2,863
RH 3.823 3.885 3.942 3.981 4.017 4,074 4,198
NON-RESIDENTIAL fPER ACRE)
COMMERCIAL $2,233 $2,269 $2,303 $2,326 $2,346 $2,380 $2,453
INDUSTRIAL 1.340 1,362 1.382 1.395 1.408 1.428 1.472
NOTE: ACTUAL TAX RATES FOR UNDEVELOPED PROPERTY FOR FISCAL YEAR 2012-13 ARE HEREIN ESTABLISHED AT $0 PER ACRE.
o
CITY OF CARLSBAD
COMMUNITY FACILITES DISTRICT NO. 1
TAX RATES FOR FISCAL YEAR 2012-13
MAXIMUM UNDEVELOPED PROPERTY TAX
ATTACHIWIENT A
Page 3
PROPERTY TYPE FORMATION OR ANNEXATION DATE
TAX RATE IMPROVEMENT AREA 1: FY 2006-07 FY 2007-08 FY 2008-09 FY 2009-10 FY 2010-11 FY 2011-12 FY 2012-13
RESIDENTIAL (PER ACRE)
RL $438 $446 $454 $468 $461 $468 $473
RLM 1.204 1,226 1.248 1.287 1.267 1.284 1,300
RM 2.018 2.054 2,092 2,156 2.124 2.153 2,178
RMH 3,093 3.150 3.207 3,306 3.256 3.301 3,340
RH 4,355 4.434 4,514 4,654 4.584 4.647 4,702
NON-RESIDENTIAL (PER ACRE)
COMMERCIAL $3,742 $3,810 $3,879 $4,000 $3,939 $3,993 4.040
INDUSTRIAL 1.871 1.905 1.940 2.000 1.969 1.997 2.020
PROPERTY TYPE FORMATION OR ANNEXATION DATE
TAX RA TE IMPROVEMENT AREA II: FY 2006-07 FY 2007-08 FY 2008-09 FY 2009-10 FY 2010-11 FY 2011-12 FY 2012-13
RESIDENTIAL (PER ACRE)
RL $432 $440 $448 $462 $455 $461 466
RLM 1.185 1.207 1,228 1.267 1.247 1.264 1.279
RM 1.898 1.932 1,967 2.028 1.997 2,025 2,049
RMH 2.913 2.965 3,019 3.113 3.066 3.108 3.145
RH 4,271 4.348 4,427 4,564 4.495 4,557 4.611
NON-RESIDENTIAL (PER ACRE)
COMMERCIAL $2,495 $2,540 $2,586 $2,666 $2,626 $2,662 2,694
INDUSTRIAL 1,497 1.524 1.552 1.600 1,575 1,597 1,616
NOTE: ACTUAL TAX RATES FOR UNDEVELOPED PROPERTY FOR FISCAL YEAR 2012-13 ARE HEREIN ESTABLISHED AT $0 PER ACRE.
CITY OF CARLSBAD
COMMUNITY FACILITIES DISTRICT NO. 1
TAX RATES FOR FISCAL YEAR 2012-13
SPECIAL DEVELOPMENT TAX ONE-TIME
ATTACHMENT A
Page 4
PROPERTY TYPE FORMATION OR ANNEXATION DATE
TAX RATE IMPROVEMENT AREA 1: MAY 7. 1991 FY 1993-94 FY 1994-95 FY 1995-96 FY 1996-97 FY 1997-98 FY 1998-99
RESIDENTIAL fPER DWELLING UNIT)
(55% ofthe Maximum Tax)
0-1.5 DU/ACRE $3,185.77 $3,299.73 $3,335.63 $3,335.63 $3,338.96 $3,358.88 $3,378.91
1.51 -4.0 DU/ACRE 3.185.77 3,299.73 3,335.63 3,335.63 3,338.96 3,358.88 3.378.91
4.1 - 8.0 DU/ACRE 2.010.78 2,082.71 2,105.37 2,105.37 2.107.48 2,120.05 2.132.69
8.1 -15.0 DU/ACRE 2,010.78 2,082.71 2,105.37 2,105.37 2,107.48 2,120.05 2.132.69
15.1-23.0 DU/ACRE 2,010.78 2,082.71 2,105.37 2,105.37 2.107.48 2,120.05 2.132.69
NON-RESIDENTIAL (PER SQ.FT.)
(25% oftt)e Maximum Tax)
AUTO - GASOLINE $2.64 $2.73 $2.76 $2.76 $2.76 $2.78 $2.80
AUTO - REPAIR & SALES 1.11 1.15 1.16 1.16 1.16 1.17 1.18
AUTO CAR WASH 2.05 2.13 2.15 2.15 2.15 2.16 2.18
BANK-WALK IN 4.17 4.32 4.37 4.37 4.37 4.40 4.43
BANK - WITH DRIVE THRU 5.87 6.08 6.15 6.15 6.16 6.19 6.23
BOWLING ALLEY 2.16 2.23 2.26 2.26 2.26 2.27 2.29
CAMPGROUND 5.70 5.90 5.96 5.96 5.97 6.00 6.04
CHURCH 0.97 1.01 1.02 1.02 1.02 1.03 1.03
COMMERCIAL SHOPS 0.94 0.98 0.99 0.99 0.99 0.99 1.00
COMMUNITY SHOPPING CENTER 1.38 1.43 1.44 1.44 1.45 1.45 1.46
CONVENIENCE MARKET 8.88 9.20 9.30 9.30 9.31 9.37 9.42
DISCOUNT STORE 1.05 1.08 1.10 1.10 1.10 1.10 1.11
GOLF COURSE 1.00 1.03 1.04 1.04 1.04 1.05 1.06
GROCERY STORE 2.53 2.62 2.65 2.65 2.65 2.67 2.68
HEALTH CLUB 0.94 0.97 0.98 0.98 0.99 0.99 1.00
HELIPORTS 3.46 3.58 3.62 3.62 3.62 3.65 3.67
HOSPITAL - CONVALESCENT 0.76 0.78 0.79 0.79 0.79 0.80 0.80
HOSPITAL - GENERAL 1.26 1.31 1.32 1.32 1.32 1.33 1.34
HOTEL - CONV. FAC/COMM. 1.13 1.17 1.18 1.18 1.18 1.19 1.20
INDOOR SPORTS ARENA 0.76 0.78 0.79 0.79 0.79 0.80 0.80
INDUSTRIAL - COMMERCIAL
BUSINESS PARK 0.70 0.72 0.73 0.73 0.73 0.73 0.74
JUNIOR COLLEGE 0.71 0.74 0.75 0.75 0.75 0.75 0.76
LIBRARY 1.39 1.44 1.45 1.45 1.45 1.46 1.47
LUMBER/HARDWARE STORE 0.80 0.83 0.84 0.84 0.84 0.85 0.85
MARINA 4.83 5.00 5.06 5.06 5.06 5.09 5.12
MOTEL 0.87 0.91 0.92 0.92 0.92 0.92 0.93
NEIGHBORHOOD SHOPPING CENTER 2.10 2.18 2.20 2.20 2.20 2.22 2.23
OFFICE - COMMERCIAL (< 100,000 SF) 0.83 0.86 0.87 0.87 0.87 0.88 0.88
OFFICE - GOVERNMENT 0.95 0.99 1.00 1.00 1.00 1.00 1.01
OFFICE - HIGH RISE 0.87 0.90 0.91 0.91 0.91 0.92 0.92
OFFICE - MEDICAL 0.79 0.82 0.82 0.82 0.82 0.83 0.83
OUTDOOR TENNIS COURT 9.15 9.48 9.58 9.58 9.59 9.65 9.71
RACE TRACK 1.66 1.72 1.74 1.74 1.74 1.75 1.76
REGIONAL SHOPPING CENTER 1.09 1.13 1.14 1.14 1.14 1.15 1.16
RESORT HOTEL 0.75 0.77 0.78 0.78 0.78 0.79 0.79
RESTAURANT - FAST FOOD 9.26 9.59 9.69 9.69 9.70 9.76 9.82
RESTAURANT - QUALITY 2.14 2.21 2.24 2.24 2.24 2.25 2.27
RESTAURANT - SIT DOWN 4.93 5.11 5.17 5.17 5.17 5.20 5.23
S&L-WALK IN 1.79 1.86 1.88 1.88 1.88 1.89 1.90
S & L - WITH DRIVE THRU 2.47 2.56 2.58 2.58 2.59 2.60 2.62
UNIVERSITY 0.74 0.76 0.77 0.77 0.77 0.78 0.78
ALL OTHER COMMERCIAL USES
NOT IDENTIFIED ABOVE 0.70 0.72 0.73 0.73 0.73 0.73 0.74
ALL OTHER INDUSTRIAL USES
NOT IDENTIFIED ABOVE 0.57 0.59 0.59 0.59 0.59 0.60 0.60
NOTES:
TAX RATE AREA I INCLUDES PROPERTY WITHIN BRIDGE AND THOROUGHFARE DISTRICT NO. 1.
TAX RATE AREA II EXCLUDES PROPERTY WITHIN BRIDGE AND THOROUGHFARE DISTRICT NO. 1.
ENGINEERING NEWS RECORD INFLATION RATE WAS 2.4%.
ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES.
CITY OF CARLSBAD
COMMUNITY FACILITIES DISTRICT NO. 1
TAX RATES FOR FISCAL YEAR 2012-13
SPECIAL DEVELOPMENT TAX ONE-TIME
ATTACHMENT A
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PROPERTYTYPE FORMATION OR ANNEXATION DATE
TAX RATE IMPROVEMENT AREA 1: FY 1999-00 FY 2000-01 FY 2001-02 FY 2002-03 FY 2003-04 FY 2004-05 FY 2005-06
RESIDENTIAL fPER DWELLING UNIT)
(55% ofthe Maximum Tax)
0-1.5 DU/ACRE $3,417.33 $3,472.80 $3,524.12 $3,559.01 $3,590.76 $3,642.08 $3,753.30
1.51-4.0 DU/ACRE 3.417.33 3.472.80 3.524.12 3.559.01 3.590.76 3,642.08 3.753.30
4.1 - 8.0 DU/ACRE 2.156.94 2.191.95 2.224.34 2,246.37 2,266.40 2.298.80 2,369.00
8.1 -15.0 DU/ACRE 2.156.94 2.191.95 2.224.34 2.246.37 2.266.40 2.298.80 2.369.00
15.1-23.0 DU/ACRE 2,156.94 2,191.95 2.224.34 2,246.37 2.266.40 2.298.80 2.369.00
NON-RESIDENTIAL (PER SQ.FT.)
(25% ofthe Maximum Tax)
AUTO - GASOLINE $2.83 $2.88 $2.92 $2.95 $2.97 $3.02 $3.11
AUTO - REPAIR & SALES 1.19 1.21 1.23 1.24 1.25 1.27 1.31
AUTO CAR WASH 2.20 2.24 2.27 2.29 2.31 2.35 2.42
BANK - WALK IN 4.48 4.55 4.62 4.66 4.70 4.77 4.92
BANK-WITH DRIVE THRU 6.30 6.40 6.50 6.56 6.62 6.72 6.92
BOWLING ALLEY 2.31 2.35 2.39 2.41 2.43 2.47 2.54
CAMPGROUND 6.11 6.21 6.30 6.36 6.42 6.51 6.71
CHURCH 1.04 1.06 1.08 1.09 1.10 1.11 1.15
COMMERCIAL SHOPS 1.01 1.03 1.04 1.05 1.06 1.08 1.11
COMMUNITY SHOPPING CENTER 1.48 1.50 1.53 1.54 1.55 1.58 1.62
CONVENIENCE MARKET 9.53 9.68 9.83 9.92 10.01 10.16 10.47
DISCOUNT STORE 1.12 1.14 1.16 1.17 1.18 1.20 1.23
GOLF COURSE 1.07 1.08 1.10 1.11 1.12 1.14 1.17
GROCERY STORE 2.71 2.76 2.80 2.83 2.85 2.89 2.98
HEALTH CLUB 1.01 1.02 1.04 1.05 1.06 1.07 1.11
HELIPORTS 3.71 3.77 3.82 3.86 3.90 3.95 4.07
HOSPITAL - CONVALESCENT 0.81 0.83 0.84 0.85 0.85 0.87 0.89
HOSPITAL - GENERAL 1.35 1.38 1.40 1.41 1.42 1.44 1.49
HOTEL - CONV. FAC/COMM. 1.21 1.23 1.25 1.26 1.27 1.29 1.33
INDOOR SPORTS ARENA 0.81 0.83 0.84 0.85 0.85 0.87 0.89
INDUSTRIAL - COMMERCIAL
BUSINESS PARK 0.75 0.76 0.77 0.78 0.78 0.80 0.82
JUNIOR COLLEGE 0.76 0.78 0.79 0.80 0.80 0.81 0.84
LIBRARY 1.49 1.51 1.53 1.55 1.56 1.58 1.63
LUMBER/HARDWARE STORE 0.86 0.88 0.89 0.90 0.91 0.92 0.95
MARINA 5.18 5.27 5.34 5.40 5.44 5.52 5.69
MOTEL 0.94 0.95 0.97 0.98 0.99 1.00 1.03
NEIGHBORHOOD SHOPPING CENTER 2.25 2.29 2.32 2.35 2.37 2.40 2.48
OFFICE - COMMERCIAL (< 100.000 SF) 0.89 0.91 0.92 0.93 0.94 0.95 0.98
OFFICE - GOVERNMENT 1.02 1.04 1.05 1.06 1.07 1.09 1.12
OFFICE - HIGH RISE 0.93 0.95 0.96 0.97 0.98 0.99 1.02
OFFICE - MEDICAL 0.84 0.86 0.87 0.88 0.89 0.90 0.93
OUTDOOR TENNIS COURT 9.82 9.98 10.13 10.23 10.32 10.46 10.78
RACE TRACK 1.78 1.81 1.84 1.85 1.87 1.90 1.95
REGIONAL SHOPPING CENTER 1.17 1.19 1.21 1.22 1.23 1.25 1.28
RESORT HOTEL 0.80 0.82 0.83 0.84 0.84 0.86 0.88
RESTAURANT - FAST FOOD 9.93 10.09 10.24 10.34 10.43 10.58 10.91
RESTAURANT - QUALITY 2.29 2.33 2.36 2.39 2.41 2.44 2.52
RESTAURANT - SIT DOWN 5.29 5.38 5.46 5.51 5.56 5.64 5.81
S & L - WALK IN 1.92 1.95 1.98 2.00 2.02 2.05 2.11
S & L - WITH DRIVE THRU 2.65 2.69 2.73 2.76 2.78 2.82 2.91
UNIVERSITY 0.79 0.80 0.81 0.82 0.83 0.84 0.87
ALL OTHER COMMERCIAL USES
NOT IDENTIFIED ABOVE 0.75 0.76 0.77 0.78 0.78 0.80 0.82
ALL OTHER INDUSTRIAL USES
NOT IDENTIFIED ABOVE 0.61 0.62 0.63 0.63 0.64 0.65 0.67
NOTES:
TAX RATE AREA I INCLUDES PROPERTY WITHIN BRIDGE AND THOROUGHFARE DISTRICT NO. 1.
TAX RATE AREA 11 EXCLUDES PROPERTY WITHIN BRIDGE AND THOROUGHFARE DISTRICT NO. 1.
ENGINEERING NEWS RECORD INFLATION RATE WAS 2.4%.
ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES.
CITY OF CARLSBAD
COMMUNITY FACILITIES DISTRICT NO. 1
TAX RATES FOR FISCAL YEAR 2012-13
SPECIAL DEVELOPMENT TAX ONE-TIME
ATTACHMENT A
Page 6
PROPERTY TYPE FORMATION OR ANNEXATION DATE
TAX RATE IMPROVEMENT AREA 1: FY 2006-07 FY 2007-08 FY 2008-09 FY 2009-10 FY 2010-11 FY 2011-12 FY 2012-13
RESIDENTIAL fPER DWELLING UNIT)
(55% ofthe Maximum Tax)
0-1.5 DU/ACRE $3,817.85 $3,887.20 $3,957.81 $4,080.53 $4,018.39 $4,073.87 $4,122.18
1.51-4.0 DU/ACRE 3.817.85 3.887.20 3.957.81 4,080.53 4,018.39 4,073.87 4,122.18
4.1 - 8.0 DU/ACRE 2.409.74 2.453.51 2.498.08 2,575.54 2,536.32 2,571.33 2,601.82
8.1-15.0 DU/ACRE 2,409.74 2.453.51 2,498.08 2,575.54 2,536.32 2,571.33 2,601.82
15.1-23.0 DU/ACRE 2,409.74 2,453.51 2,498.08 2,575.54 2,536.32 2,571.33 2,601.82
NON-RESIDENTIAL fPER SQ.FT.)
(25% ofthe Maximum Tax)
AUTO - GASOLINE $3.16 $3.22 $3.28 $3.38 $3.33 $3.37 $3.41
AUTO - REPAIR & SALES 1.33 1.35 1.38 1.42 1.40 1.42 1.44
AUTO CAR WASH 2.46 2.50 2.55 2.63 2.59 2.62 2.66
BANK-WALK IN 5.00 5.09 5.18 5.35 5.26 5.34 5.40
BANK - WITH DRIVE THRU 7.04 7.17 7.30 7.52 7.41 7.51 7.60
BOWLING ALLEY 2.58 2.63 2.68 2.76 2.72 2.76 2.79
CAMPGROUND 6.83 6.95 7.08 7.29 7.18 7.28 7.37
CHURCH 1.17 1.19 1.21 1.25 1.23 1.24 1.26
COMMERCIAL SHOPS 1.13 1.15 1.17 1.21 1.19 1.21 1.22
COMMUNITY SHOPPING CENTER 1.65 1.68 1.71 1.77 1.74 1.76 1.78
CONVENIENCE MARKET 10.65 10.84 11.04 11.38 11.20 11.36 11.49
DISCOUNT STORE 1.26 1.28 1.30 1.34 1.32 1.34 1.36
GOLF COURSE 1.19 1.21 1.24 1.27 1.26 1.27 1.29
GROCERY STORE 3.03 3.09 3.14 3.24 3.19 3.24 3.27
HEALTH CLUB 1.13 1.15 1.17 1.20 1.19 1.20 1.22
HELIPORTS 4.14 4.22 4.30 4.43 4.36 4.42 4.47
HOSPITAL - CONVALESCENT 0.91 0.92 0.94 0.97 0.96 0.97 0.98
HOSPITAL - GENERAL 1.51 1.54 1.57 1.62 1.59 1.61 1.63
HOTEL - CONV. FAC/COMM. 1.35 1.38 1.40 1.45 1.42 1.44 1.46
INDOOR SPORTS ARENA 0.91 0.92 0.94 0.97 0.96 0.97 0.98
INDUSTRIAL - COMMERCIAL
BUSINESS PARK 0.83 0.85 0.86 0.89 0.88 0.89 0.90
JUNIOR COLLEGE 0.85 0.87 0.88 0.91 0.90 0.91 0.92
LIBRARY 1.66 1.69 1.72 1.77 1.75 1.77 1.79
LUMBER^HARDWARE STORE 0.96 0.98 1.00 1.03 1.01 1.03 1.04
MARINA 5.79 5.89 6.00 6.19 6.09 6.18 6.25
MOTEL 1.05 1.07 1.09 1.12 1.10 1.12 1.13
NEIGHBORHOOD SHOPPING CENTER 2.52 2.56 2.61 2.69 2.65 2.69 2.72
OFFICE - COMMERCIAL (< 100.000 SF) 1.00 1.02 1.03 1.07 1.05 1.06 1.08
OFFICE - GOVERNMENT 1.14 1.16 1.18 1.22 1.20 1.22 1.23
OFFICE-HIGH RISE 1.04 1.06 1.08 1.11 1.10 1.11 1.12
OFFICE - MEDICAL 0.94 0.96 0.98 1.01 0.99 1.01 1.02
OUTDOOR TENNIS COURT 10.97 11.17 11.37 11.72 11.55 11.70 11.84
RACE TRACK 1.99 2.02 2.06 2.12 2.09 2.12 2.15
REGIONAL SHOPPING CENTER 1.31 1.33 1.35 1.40 1.37 1.39 1.41
RESORT HOTEL 0.90 0.91 0.93 0.96 0.94 0.96 0.97
RESTAURANT - FAST FOOD 11.09 11.30 11.50 11.86 11.68 11.84 11.98
RESTAURANT - QUALITY 2.56 2.61 2.65 2.74 2.70 2.73 2.77
RESTAURANT - SIT DOWN 5.91 6.02 6.13 6.32 6.22 6.31 6.38
S & L - WALK IN 2.15 2.19 2.23 2.30 2.26 2.29 2.32
S & L - WITH DRIVE THRU 2.96 3.01 3.07 3.16 3.11 3.16 3.19
UNIVERSITY 0.88 0.90 0.91 0.94 0.93 0.94 0.95
ALL OTHER COMMERCIAL USES
NOT IDENTIFIED ABOVE 0.83 0.85 0.86 0.89 0.88 0.89 0.90
ALL OTHER INDUSTRIAL USES
NOT IDENTIFIED ABOVE 0.68 0.69 0.70 0.72 0.71 0.72 0.73
NOTES:
TAX RATE AREA I INCLUDES PROPERTY WITHIN BRIDGE AND THOROUGHFARE DISTRICT NO. 1.
TAX RATE AREA II EXCLUDES PROPERTY WITHIN BRIDGE AND THOROUGHFARE DISTRICT NO. 1.
ENGINEERING NEWS RECORD INFLATION RATE WAS 2.4%.
ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES.
CITY OF CARLSBAD
COMMUNITY FACILITIES DISTRICT NO. 1
TAX RATES FOR FISCAL YEAR 2012-13
SPECIAL DEVELOPMENT TAX ONE-TIME
ATTACHMENT A
Page 7
PROPERTY TYPE FORMATION OR ANNEXATION DATE
TAX RATE IMPROVEMENT AREA II: MAY 7. 1991 FY 1993-94 FY 1994-95 FY 1995-96 FY 1996-97 FY 1997-98 FY 1998-99
RESIDENTIAL (PER DWELLING UNIT)
(55% ofthe Maximum Tax)
0-1.5 DU/ACRE $2,744.25 $2,842.42 $2,873.35 $2,873.35 $2,876.22 $2,893.37 $2,910.63
1.51 -4.0 DU/ACRE 2,744.25 2,842.42 2.873.35 2,873.35 2,876.22 2.893.37 2,910.63
4.1 - 8.0 DU/ACRE 1,654.42 1,713.61 1.732.25 1,732.25 1,733.98 1,744.32 1,754.73
8.1-15.0 DU/ACRE 1,654.42 1,713.61 1,732.25 1,732.25 1.733.98 1,744.32 1.754.73
15.1-23.0 DU/ACRE 1,654.42 1,713.61 1,732.25 1,732.25 1.733.98 1,744.32 1,754.73
NON-RESIDENTIAL (PER SQ.FT.)
(25% ofthe Maximum Tax)
AUTO - GASOLINE $0.94 $0.97 $0.98 $0.98 $0.99 $0.99 $1.00
AUTO - REPAIR & SALES 0.51 0.53 0.54 0.54 0.54 0.54 0.55
AUTO CAR WASH 0.82 0.85 0.86 0.86 0.86 0.86 0.87
BANK-WALK IN 1.50 1.55 1.57 1.57 1.57 1.58 1.59
BANK - WITH DRIVE THRU 1.86 1.93 1.95 1.95 1.95 1.96 1.97
BOWLING ALLEY 0.92 0.95 0.96 0.96 0.96 0.97 0.98
CAMPGROUND 1.62 1.68 1.70 1.70 1.70 1.71 1.72
CHURCH 0.63 0.65 0.66 0.66 0.66 0.67 0.67
COMMERCIAL SHOPS 0.51 0.53 0.54 0.54 0.54 0.54 0.55
COMMUNITY SHOPPING CENTER 0.59 0.61 0.61 0.61 0.61 0.62 0.62
CONVENIENCE MARKET 2.19 2.27 2.30 2.30 2.30 2.31 2.33
DISCOUNT STORE 0.51 0.53 0.54 0.54 0.54 0.54 0.55
GOLF COURSE 0.70 0.72 0.73 0.73 0.73 0.73 0.74
GROCERY STORE 0.83 0.86 0.87 0.87 0.87 0.88 0.88
HEALTH CLUB 0.60 0.62 0.63 0.63 0.63 0.63 0.64
HELIPORTS 1.19 1.24 1.25 1.25 1.25 1.26 1.27
HOSPITAL - CONVALESCENT 0.73 0.75 0.76 0.76 0.76 0.76 0.77
HOSPITAL-GENERAL 1.03 1.07 1.08 1.08 1.08 1.09 1.10
HOTEL - CONV. FAC/COMM. 0.82 0.85 0.86 0.86 0.86 0.86 0.87
INDOOR SPORTS ARENA 0.73 0.75 0.76 0.76 0.76 0.76 0.77
INDUSTRIAL - COMMERCIAL
BUSINESS PARK 0.49 0.51 0.51 0.51 0.51 0.52 0.52
JUNIOR COLLEGE 0.62 0.64 0.65 0.65 0.65 0.65 0.66
LIBRARY 0.93 0.96 0.97 0.97 0.97 0.98 0.99
LUMBER/HARDWARE STORE 0.51 0.53 0.54 0.54 0.54 0.54 0.55
MARINA 1.43 1.49 1.50 1.50 1.50 1.51 1.52
MOTEL 0.67 0.69 0.70 0.70 0.70 0.71 0.71
NEIGHBORHOOD SHOPPING CENTER 0.74 0.76 0.77 0.77 0.77 0.78 0.78
OFFICE - COMMERCIAL (< 100.000 SF) 0.57 0.59 0.60 0.60 0.60 0.60 0.60
OFFICE - GOVERNMENT 0.61 0.63 0.64 0.64 0.64 0.64 0.65
OFFICE - HIGH RISE 0.60 0.62 0.63 0.63 0.63 0.63 0.63
OFFICE - MEDICAL 0.67 0.70 0.70 0.70 0.71 0.71 0.71
OUTDOOR TENNIS COURT 2.36 2.45 2.47 2.47 2.47 2.49 2.50
RACE TRACK 0.76 0.78 0.79 0.79 0.79 0.80 0.80
REGIONAL SHOPPING CENTER 0.52 0.54 0.55 0.55 0.55 0.55 0.56
RESORT HOTEL 0.64 0.67 0.67 0.67 0.67 0.68 0.68
RESTAURANT - FAST FOOD 2.47 2.55 2.58 2.58 2.58 2.60 2.61
RESTAURANT - QUALITY 1.01 1.04 1.05 1.05 1.05 1.06 1.07
RESTAURANT - SIT DOWN 1.54 1.59 1.61 1.61 1.61 1.62 1.63
S & L - WALK IN 0.99 1.02 1.03 1.03 1.03 1.04 1.05
S & L - WITH DRIVE THRU 1.13 1.17 1.19 1.19 1.19 1.19 1.20
UNIVERSITY 0.62 0.64 0.65 0.65 0.65 0.66 0.66
ALL OTHER COMMERCIAL USES
NOT IDENTIFIED ABOVE 0.47 0.49 0.49 0.49 0.49 0.49 0.50
ALL OTHER INDUSTRIAL USES
NOT IDENTIFIED ABOVE 0.46 0.48 0.48 0.48 0.48 0.49 0.49
NOTES:
TAX RATE AREA I INCLUDES PROPERTY WITHIN BRIDGE AND THOROUGHFARE DISTRICT NO. 1.
TAX RATE AREA II EXCLUDES PROPERTY WITHIN BRIDGE AND THOROUGHFARE DISTRICT NO. 1.
ENGINEERING NEWS RECORD INFLATION RATE WAS 2.4%.
ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES.
CITY OF CARLSBAD
COMMUNITY FACILITIES DISTRICT NO. 1
TAX RATES FOR FISCAL YEAR 2012-13
SPECIAL DEVELOPMENT TAX ONE-TIME
ATTACHMENT A
Page 8
PROPERTY TYPE FORMATION OR ANNEXATION DATE
TAX RATE IMPROVEMENT AREA II: FY 1999-00 FY 2000-01 FY 2001-02 FY 2002-03 FY 2003-04 FY 2004-05 FY 2005-06
RESIDENTIAL (PER DWELLING UNIT)
(55% of W7e Maximum Tax)
0-1.5 DU/ACRE $2,943.72 $2,991.50 $3,035.71 $3,065.77 $3,093.12 $3,137.33 $3,233.13
1.51-4.0 DU/ACRE 2,943.72 2,991.50 3,035.71 3.065.77 3.093.12 3,137.33 3,233.13
4.1 - 8.0 DU/ACRE 1,774.68 1,803.48 1,830.14 1.848.26 1,864.74 1,891.39 1,949.15
8.1-15.0 DU/ACRE 1,774.68 1,803.48 1,830.14 1,848.26 1,864.74 1,891.39 1,949.15
15.1-23.0 DU/ACRE 1.774.68 1,803.48 1,830.14 1,848.26 1,864.74 1.891.39 1,949.15
NON-RESIDENTIAL (PER SQ.FT.)
(25% ofthe Maximum Tax)
AUTO - GASOLINE $1.01 $1.02 $1.04 $1.05 $1.06 $1.07 $1.11
AUTO - REPAIR & SALES 0.55 0.56 0.57 0.57 0.58 0.59 0.61
AUTO CAR WASH 0.88 0.89 0.91 0.92 0.92 0.94 0.97
BANK-WALK IN 1.60 1.63 1.66 1.67 1.69 1.71 1.76
BANK - WITH DRIVE THRU 2.00 2.03 2.06 2.08 2.10 2.13 2.19
BOWLING ALLEY 0.99 1.00 1.02 1.03 1.04 1.05 1.08
CAMPGROUND 1.74 1.77 1.80 1.81 1.83 1.86 1.91
CHURCH 0.68 0.69 0.70 0.70 0.71 0.72 0.74
COMMERCIAL SHOPS 0.55 0.56 0.57 0.57 0.58 0.59 0.61
COMMUNITY SHOPPING CENTER 0.63 0.64 0.65 0.65 0.66 0.67 0.69
CONVENIENCE MARKET 2.35 2.39 2.43 2.45 2.47 2.51 2.58
DISCOUNT STORE 0.55 0.56 0.57 0.57 0.58 0.59 0.61
GOLF COURSE 0.75 0.76 0.77 0.78 0.78 0.80 0.82
GROCERY STORE 0.89 0.91 0.92 0.93 0.94 0.95 0.98
HEALTH CLUB 0.65 0.66 0.67 0.67 0.68 0.69 0.71
HELIPORTS 1.28 1.30 1.32 1.33 1.35 1.36 1.41
HOSPITAL - CONVALESCENT 0.78 0.79 0.80 0.81 0.82 0.83 0.85
HOSPITAL - GENERAL 1.11 1.13 1.14 1.16 1.17 1.18 1.22
HOTEL - CONV. FAC/COMM. 0.88 0.89 0.91 0.92 0.92 0.94 0.97
INDOOR SPORTS ARENA 0.78 0.79 0.80 0.81 0.82 0.83 0.85
INDUSTRIAL - COMMERCIAL
BUSINESS PARK 0.53 0.54 0.54 0.55 0.55 0.56 0.58
JUNIOR COLLEGE 0.66 0.67 0.68 0.69 0.70 0.71 0.73
LIBRARY 1.00 1.01 1.03 1.04 1.05 1.06 1.10
LUMBER/HARDWARE STORE 0.55 0.56 0.57 0.57 0.58 0.59 0.61
MARINA 1.54 1.56 1.59 1.60 1.62 1.64 1.69
MOTEL 0.72 0.73 0.74 0.75 0.76 0.77 0.79
NEIGHBORHOOD SHOPPING CENTER 0.79 0.80 0.82 0.82 0.83 0.84 0.87
OFFICE - COMMERCIAL (< 100,000 SF) 0.61 0.62 0.63 0.64 0.64 0.65 0.67
OFFICE - GOVERNMENT 0.66 0.67 0.68 0.68 0.69 0.70 0.72
OFFICE - HIGH RISE 0.64 0.65 0.66 0.67 0.67 0.68 0.71
OFFICE - MEDICAL 0.72 0.73 0.74 0.75 0.76 0.77 0.79
OUTDOOR TENNIS COURT 2.53 2.57 2.61 2.64 2.66 2.70 2.78
RACE TRACK 0.81 0.83 0.84 0.85 0.85 0.87 0.89
REGIONAL SHOPPING CENTER 0.56 0.57 0.58 0.59 0.59 0.60 0.62
RESORT HOTEL 0.69 0.70 0.71 0.72 0.73 0.74 0.76
RESTAURANT - FAST FOOD 2.64 2.69 2.73 2.75 2.78 2.82 2.90
RESTAURANT - QUALITY 1.08 1.10 1.11 1.12 1.13 1.15 1.18
RESTAURANT - SIT DOWN 1.65 1.68 1.70 1.72 1.73 1.76 1.81
S & L - WALK IN 1.06 1.07 1.09 1.10 1.11 1.13 1.16
S&L-WITH DRIVE THRU 1.21 1.23 1.25 1.26 1.28 1.29 1.33
UNIVERSITY 0.67 0.68 0.69 0.69 0.70 0.71 0.73
ALL OTHER COMMERCIAL USES
NOT IDENTIFIED ABOVE 0.50 0.51 0.52 0.52 0.53 0.54 0.55
ALL OTHER INDUSTRIAL USES
NOT IDENTIFIED ABOVE 0.50 0.50 0.51 0.52 0.52 0.53 0.54
NOTES:
TAX RATE AREA I INCLUDES PROPERTY WITHIN BRIDGE AND THOROUGHFARE DISTRICT NO. 1.
TAX RATE AREA II EXCLUDES PROPERTY WITHIN BRIDGE AND THOROUGHFARE DISTRICT NO. 1.
ENGINEERING NEWS RECORD INFLATION RATE WAS 2.4%.
ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES.
CITY OF CARLSBAD
COMMUNITY FACILITIES DISTRICT NO. 1
TAX RATES FOR FISCAL YEAR 2012-13
SPECIAL DEVELOPMENT TAX ONE-TIME
ATTACHMENT A
Page 9
PROPERTY TYPE FORMATION OR ANNEXATION DATE
TAX RATE IMPROVEMENT AREA II: FY 2006-07 FY 2007-08 FY 2008-09 FY 2009-10 FY 2010-11 FY 2011-12 FY 2012-13
RESIDENTIAL (PER DWELLING UNIT)
(55% ofthe Maximum Tax)
0-1.5 DU/ACRE $3,288.74 $3,348.48 $3,409.30 $3,515.01 $3,461.49 $3,509.28 $3,550.89
1.51-4.0 DU/ACRE 3.288.74 3,348.48 3,409.30 3,515.01 3,461.49 3.509.28 3,550.89
4.1 - 8.0 DU/ACRE 1.982.68 2,018.69 2,055.36 2,119.09 2,086.82 2.115.63 2,140.72
8.1 -15.0 DU/ACRE 1.982.68 2,018.69 2,055.36 2,119.09 2.086.82 2.115.63 2.140.72
15.1-23.0 DU/ACRE 1.982.68 2,018.69 2,055.36 2,119.09 2,086.82 2.115.63 2,140.72
NON-RESIDENTIAL (PER SQ.FT.)
(25% ofthe Maximum Tax)
AUTO - GASOLINE $1.13 $1.15 $1.17 $1.20 $1.19 $1.20 $1.22
AUTO - REPAIR & SALES 0.62 0.63 0.64 0.66 0.65 0.66 0.66
AUTO CAR WASH 0.98 1.00 1.02 1.05 1.03 1.05 1.06
BANK-WALK IN 1.79 1.83 1.86 1.92 1.89 1.91 1.94
BANK-WITH DRIVE THRU 2.23 2.27 2.31 2.38 2.35 2.38 2.41
BOWLING ALLEY 1.10 1.12 1.14 1.18 1.16 1.18 1.19
CAMPGROUND 1.95 1.98 2.02 2.08 2.05 2.08 2.10
CHURCH 0.76 0.77 0.78 0.81 0.80 0.81 0.82
COMMERCIAL SHOPS 0.62 0.63 0.64 0.66 0.65 0.66 0.66
COMMUNITY SHOPPING CENTER 0.70 0.71 0.73 0.75 0.74 0.75 0.76
CONVENIENCE MARKET 2.63 2.67 2.72 2.81 2.77 2.80 2.84
DISCOUNT STORE 0.62 0.63 0.64 0.66 0.65 0.66 0.66
GOLF COURSE 0.83 0.85 0.86 0.89 0.88 0.89 0.90
GROCERY STORE 1.00 1.02 1.03 1.07 1.05 1.06 1.08
HEALTH CLUB 0.72 0.73 0.75 0.77 0.76 0.77 0.78
HELIPORTS 1.43 1.46 1.48 1.53 1.51 1.53 1.54
HOSPITAL - CONVALESCENT 0.87 0.89 0.90 0.93 0.91 0.93 0.94
HOSPITAL - GENERAL 1.24 1.26 1.29 1.32 1.30 1.32 1.34
HOTEL - CONV. FAC/COMM. 0.98 1.00 1.02 1.05 1.03 1.05 1.06
INDOOR SPORTS ARENA 0.87 0.89 0.90 0.93 0.91 0.93 0.94
INDUSTRIAL - COMMERCIAL
BUSINESS PARK 0.59 0.60 0.61 0.63 0.62 0.63 0.64
JUNIOR COLLEGE 0.74 0.75 0.77 0.79 0.78 0.79 0.80
LIBRARY 1.11 1.14 1.16 1.19 1.17 1.19 1.20
LUMBER/HARDWARE STORE 0.62 0.63 0.64 0.66 0.65 0.66 0.66
MARINA 1.72 1.75 1.78 1.84 1.81 1.83 1.86
MOTEL 0.80 0.82 0.83 0.86 0.85 0.86 0.87
NEIGHBORHOOD SHOPPING CENTER 0.88 0.90 0.92 0.95 0.93 0.94 0.96
OFFICE - COMMERCIAL (< 100,000 SF) 0.68 0.69 0.71 0.73 0.72 0.73 0.74
OFFICE - GOVERNMENT 0.73 0.75 0.76 0.78 0.77 0.78 0.79
OFFICE - HIGH RISE 0.72 0.73 0.74 0.77 0.75 0.77 0.77
OFFICE - MEDICAL 0.81 0.82 0.84 0.86 0.85 0.86 0.87
OUTDOOR TENNIS COURT 2.83 2.88 2.93 3.02 2.98 3.02 3.06
RACE TRACK 0.91 0.92 0.94 0.97 0.96 0.97 0.98
REGIONAL SHOPPING CENTER 0.63 0.64 0.65 0.67 0.66 0.67 0.68
RESORT HOTEL 0.77 0.79 0.80 0.82 0.81 0.82 0.83
RESTAURANT - FAST FOOD 2.95 3.01 3.06 3.16 3.11 3.15 3.19
RESTAURANT - QUALITY 1.20 1.23 1.25 1.29 1.27 1.29 1.30
RESTAURANT - SIT DOWN 1.84 1.88 1.91 1.97 1.94 1.97 1.99
S&L-WALK IN 1.18 1.20 1.22 1.26 1.24 1.26 1.28
S & L - WITH DRIVE THRU 1.36 1.38 1.41 1.45 1.43 1.45 1.46
UNIVERSITY 0.74 0.76 0.77 0.80 0.78 0.79 0.80
ALL OTHER COMMERCIAL USES
NOT IDENTIFIED ABOVE 0.56 0.57 0.58 0.60 0.59 0.60 0.61
ALL OTHER INDUSTRIAL USES
NOT IDENTIFIED ABOVE 0.55 0.56 0.57 0.59 0.58 0.59 0.60
NOTES:
TAX RATE AREA I INCLUDES PROPERTY WITHIN BRIDGE AND THOROUGHFARE DISTRICT NO. 1.
TAX RATE AREA II EXCLUDES PROPERTY WITHIN BRIDGE AND THOROUGHFARE DISTRICT NO. 1.
ENGINEERING NEWS RECORD INFLATION FIATE WAS 2.4%.
ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES.
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