HomeMy WebLinkAbout2013-07-09; City Council; 21282; Establish FY 2013-14 Special Tax Facilities Dist 1CITY OF CARLSBAD - AGENDA BILL
AB#
MTG.
DEPT.
21.282
7/9/13
FIN
ESTABUSH FISCAL YEAR 2013-14 SPECIAL TAX
FOR COMMUNITY FACILITIES DISTRICT NO. 1
DEPT. DIRECTOR
CITYATTY.
CITY MGR.
RECOMMENDED ACTION:
Adopt Resolution No. 2013-166 establishing the Fiscal Year 2013-14 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 Carlsbad. As such, a Carlsbad 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 Carlsbad and property owners of specific vacant land in Carlsbad 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: Aaron Beanan 760-602-2414 Aaron.Beanan(5)carlsbadca.ROV
FOR CLERK USE.
COUNCIL AaiON: APPROVED CONTINUED TO DATE SPECIFIC •
DENIED CONTINUED TO DATE UNKNOWN •
CONTINUED • RETURNED TO STAFF •
WITHDRAWN • OTHER - SEE MINUTES •
AMENDED • REPORT RECEIVED •
PAGE 2
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 2013-14 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 do not reflect an
increase of one-half ofthe ENR inflator as the applicable increase was 0.0 percent.
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
There are no recommended changes, as reflected in Attachment A, to 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 2013-14.
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 2012-13 rate = $3,186 to $4,122 per dwelling unit
At 55 percent ofthe maximum rate for 2013-14 = $3,186 to $4,122 per dwelling unit
(The amount varies depending on the 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 2013-14.
PAGE 3
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 2013-14 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 flow 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
2012-13
Proposed
2013-14
Current
2012-13
Proposed
2013-14
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 ofthe maximum. During Fiscal Year 2005-06 the
special tax rates reached a low of 30 percent ofthe 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 ofthe maximum in Fiscal Year 2000-01 until
achieving the rate of 30 percent ofthe 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 Carlsbad 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.
Consistent with the prior fiscal year, vacant property will not be levied for Fiscal Year 2013-14 if the
proposed CFD special tax rates are approved.
PAGE 4
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 $221,000 for Fiscal
Year 2013-14. The revenue generated from a one-time special tax for commercial or industrial property,
based on growth projections, is estimated to be $136,000 for Fiscal Year 2013-14.
An additional $1,002,000 is anticipated to be collected for Fiscal Year 2013-14 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. 2013-166 establishing the Fiscal Year 2013-14 special taxes for Community
Facilities District No. 1.
a. Attachment A - CFD No. 1 Tax Rates for Fiscal Year 2013-14
1}
Exhibit 1
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RESOLUTION NO. 2013-166
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF CARLSBAD,
CAUFORNIA, ESTABUSHING THE FISCAL YEAR 2013-14 SPECIAL
4 TAXES FOR COMMUNITY FACILITIES DISTRICT NO. 1
WHEREAS, the CITY COUNCIL ofthe CITY OF CARLSBAD, CAUFORNIA, (hereinafter
5
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7 referred to as the "legislative body"), has initiated proceedings, held a public hearing,
8 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 ofthe "Mello-Roos Community Facilities Act of 1982", being Chapter 2.5, Part 1,
Division 2, Title 5 ofthe Government Code ofthe State of California. This Community Facilities
District shall hereinafter be referred to as COMMUNITY FACILITIES DISTRICT NO. 1 (hereinafter
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14 referred to as the "District"); and,
15 WHEREAS, this legislative body, by Ordinance as authorized by Section 53340 of the
16 Government Code ofthe 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 ofthe special tax to be collected for the next Fiscal Year
2013-14.
21 NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Carlsbad,
2? California, as follows:
1. That the above recitations are true and correct.
2. That the specific rate and amount of the special tax to be collected for
Fiscal Year 2013-14 to pay for the costs and expenses for the referenced District is
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27 hereby determined and established as set forth in the attached, referenced and
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Exhibit 1
1 incorporated as Attachment A.
2 3. That the rate as set forth above does not exceed the amount as previously
authorized by Ordinance of this legislative body, and is not in excess of that as
previously approved by the qualified electors of the District.
4. That the proceeds of the special tax shall be used to pay, in whole or in
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7 part, the costs of the following, in the following order of priority
8 a. Payment of principal and interest on any outstanding authorized bonded
indebtedness;
b. Necessary replenishment of bond reserve funds or other reserve funds;
c. Payment of costs and expenses of authorized public facilities and public
services;
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14 d. Repayment of advances and loans, if appropriate. The proceeds of the
15 special taxes shall be used as set forth above, and shall not be used for any
other purpose.
5. The annual special tax shall be collected in the same manner as ordinary ad
valorem property taxes are collected, and shall be subject to the same penalties
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2Q and same procedure and sale in cases of any delinquency for ad valorem taxes,
21 and the Tax Collector is hereby authorized to deduct reasonable administrative
22 costs incurred in collecting any said special tax.
6. All monies above collected shall be paid into the Community Facilities
District funds, including any bond fund and reserve fund.
7. The Finance Director is hereby directed to calculate the installment of the
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27 annual special tax for each parcel within the District and provide a list of those
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Exhibit 1
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special taxes to the Auditor of the County. The Auditor of the County is hereby
directed to enter in the next County assessment roll on which taxes will become
due, opposite each lot or parcel of land affected in a space marked "public
improvements, special tax" or by any other suitable designation, the installment of
the special tax.
8. The County Auditor shall then, at the close of the tax collection period,
promptly render to this Agency a detailed report showing the amount and/or
amounts of such special tax installments, interest, penalties and percentages so
collected and from what property collected, and also provide a statement of any
percentages retained for the expense of making any such collection.
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PASSED, APPROVED AND ADOPTED at a Regular Meeting ofthe City Council ofthe City
of Carlsbad on the 9th day of July 2013, by the following vote to wit:
AYES:
NOES:
ABSENT:
Council Members Hall, Wood, Blackburn, Douglas.
None.
Council Member Packard.
ATTEST:
BARBARA ENGLESON, Cfty Clerk
CITY OF CARLSBAD
COMMUNITY FACILITES DISTRICT NO. 1
TAX RATES FOR FISCAL YEAR 2013-14
MAXIMUM UNDEVELOPED PROPERTY TAX
ATTACHMENT A
Page 1
PROPERTY TYPE FORMATION OR ANNEXATION DATE
TAX RATE IMPROVEMENT AREA 1: MAY 7, 1991 FY 1993-94 FY 1994-95 FY 1995-96 FY 1996-97 FY 1997-98 FY 1998-99
RESIDENTIAL (PER ACRE)
RL $366 $379 $383 $383 $383 $385 $388
RLM 1,004 1,040 1,052 1,052 1,053 1,059 1,065
RM 1,684 1,744 1,763 1,763 1,765 1,775 1,786
RMH 2,581 2,674 2,703 2,703 2,705 2,722 2,738
RH 3,634 3,764 3,805 3,805 3,809 3,831 3,854
NON-RESIDENTIAL 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 RA TE 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 fPER 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 2013-14 ARE HEREIN ESTABLISHED AT $0 PER ACRE.
TAX RATES FOR FISCAL YEAR 2013-14
ANNUAL NON-RESIDENTIAL TAX - DEVELOPED PROPERTY
% OF ONE-TIME SPECIAL TAX
2013-14 MAXIMUM PERCENTAGE 13.81%
2013-14 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 0.0%.
ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES.
CITY OF CARLSBAD
COMMUNITY FACILITES DISTRICT NO. 1
TAX RATES FOR FISCAL YEAR 2013-14
MAXIMUM UNDEVELOPED PROPERTY TAX
ATTACHMENT A
Page 2
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 2,655 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 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 ACRE)
RL $387 $393 $399 $403 $406 $412 $425
RLM 1,061 1,078 1,094 1,105 1,115 1,130 1,165
RM 1,698 1,726 1,752 1,769 1,785 1,810 1,865
RMH 2,607 2,649 2,688 2,715 2,739 2,778 2,863
RH 3.823 3,885 3,942 3,981 4,017 4,074 4,198
NON-RESIDENTIAL (PER ACRE)
COMMERCIAL $2,233 $2,269 $2,303 $2,326 $2,346 $2,380 $2,453
INDUSTRIAL 1,340 1,362 1,382 1,395 1,408 1,428 1,472
NOTE: ACTUAL TAX RATES FOR UNDEVELOPED PROPERTY FOR FISCAL YEAR 2013-14 ARE HEREIN ESTABLISHED AT $0 PER ACRE.
CITY OF CARLSBAD
COMMUNITY FACILITES DISTRICT NO. 1
TAX RATES FOR FISCAL YEAR 2013-14
MAXIMUM UNDEVELOPED PROPERTY TAX
ATTACHMENT A
Pages
PROPERTY TYPE FORMATION OR ANNEXATION DATE
TAX RA TE IMPROVEMENT AREA 1: FY 2006-07 FY 2007-08 FY 2008-09 FY 2009-10 FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14
RESIDENTIAL (PER ACRE)
RL $438 $446 $454 $468 $461 $468 $473 $473
RLM 1.204 1.226 1.248 1.287 1.267 1.284 1.300 1,300
RM 2,018 2.054 2.092 2,156 2,124 2.153 2,178 2,178
RMH 3,093 3.150 3.207 3,306 3,256 3.301 3.340 3,340
RH 4.355 4.434 4,514 4,654 4,584 4.647 4.702 4,702
NON-RESIDENTIAL (PER ACRE)
COMMERCIAL $3,742 $3,810 $3,879 $4,000 $3,939 $3,993 4.040 4,040
INDUSTRIAL 1.871 1.905 1.940 2.000 1,969 1,997 2.020 2.020
PROPERTY TYPE FORMATION OR ANNEXATION DATE
TAX RATE IMPROVEMENT AREA II: FY 2006-07 FY 2007-08 FY 2008-09 FY 2009-10 FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14
RESIDENTIAL (PER ACRE)
RL $432 $440 $448 $462 $455 $461 $466 $466
RLM 1.185 1.207 1.228 1.267 1.247 1,264 1.279 1,279
RM 1,898 1,932 1.967 2.028 1.997 2,025 2.049 2,049
RMH 2.913 2,965 3.019 3.113 3.066 3.108 3.145 3.145
RH 4,271 4,348 4.427 4.564 4.495 4.557 4,611 4,611
NON-RESIDENTIAL (PER ACRE)
COMMERCIAL $2,495 $2,540 $2,586 $2,666 $2,626 $2,662 2,694 2,694
INDUSTRIAL 1.497 1.524 1,552 1.600 1,575 1.597 1.616 1.616
NOTE: ACTUAL TAX RATES FOR UNDEVELOPED PROPERTY FOR FISCAL YEAR 2013-14 ARE HEREIN ESTABUSHED AT $0 PER ACRE.
CITY OF CARLSBAD
COMMUNITY FACILITIES DISTRICT NO. 1
TAX RATES FOR FISCAL YEAR 2013-14
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% of tiie 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 fPER SQ.FT.)
(25% of tiie /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
1NDUSTRIAL - 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 0.0%.
ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES.
CITY OF CARLSBAD
COMMUNITY FACILITIES DISTRICT NO. 1
TAX RATES FOR FISCAL YEAR 2013-14
SPECIAL DEVELOPMENT TAX ONE-TIME
ATTACHMENT A
Page 5
PROPERTY TYPE FORMATION OR ANNEXATION DATE
TAX RATE IMPROVEMENT AREA 1: FY 1999-00 FY 2000-01 FY 2001-02 FY 2002-03 FY 2003-04 FY 2004-05 FY 2005-06
RESIDENTIAL (PER DWELLING UNIT)
(55% of f/7e 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% of ttie 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 WfTHIN BRIDGE AND THOROUGHFARE DISTRICT NO. 1.
TAX RATE AREA II EXCLUDES PROPERTY WfTHIN BRIDGE AND THOROUGHFARE DISTRICT NO. 1.
ENGINEERING NEWS RECORD INFLATION RATE WAS 0.0%.
ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES.
ft
CITY OF CARLSBAD
COMMUNITY FACILITIES DISTRICT NO. 1
TAX RATES FOR FISCAL YEAR 2013-14
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 FY 2013-14
RESIDENTIAL (PER DWELLING UNIT)
(55% of tiie 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 $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 4,122.18
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 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 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 2,601.82
NON-RESIDENTIAL (PER SQ.FT.)
(25% of tiie Maximum Tax)
AUTO - GASOLINE $3.16 $3.22 $3.28 $3.38 $3.33 $3.37 $3.41 $3.41
AUTO - REPAIR & SALES 1.33 1.35 1.38 1.42 1.40 1.42 1.44 1.44
AUTO CAR WASH 2.46 2.50 2.55 2.63 2.59 2.62 2.66 2.66
BANK - WALK IN 5.00 5.09 5.18 5.35 5.26 5.34 5.40 5.40
BANK - WITH DRIVE THRU 7.04 7.17 7.30 7.52 7.41 7.51 7.60 7.60
BOWLING ALLEY 2.58 2.63 2.68 2.76 2.72 2.76 2.79 2.79
CAMPGROUND 6.83 6.95 7.08 7.29 7.18 7.28 7.37 7.37
CHURCH 1.17 1.19 1.21 1.25 1.23 1.24 1.26 1.26
COMMERCIAL SHOPS 1.13 1.15 1.17 1.21 1.19 1.21 1.22 1.22
COMMUNITY SHOPPING CENTER 1.65 1.68 1.71 1.77 1.74 1.76 1.78 1.78
CONVENIENCE MARKET 10.65 10.84 11.04 11.38 11.20 11.36 11.49 11.49
DISCOUNT STORE 1.26 1.28 1.30 1.34 1.32 1.34 1.36 1.36
GOLF COURSE 1.19 1.21 1.24 1.27 1.26 1.27 1.29 1.29
GROCERY STORE 3.03 3.09 3.14 3.24 3.19 3.24 3.27 3.27
HEALTH CLUB 1.13 1.15 1.17 1.20 1.19 1.20 1.22 1.22
HELIPORTS 4.14 4.22 4.30 4.43 4.36 4.42 4.47 4.47
HOSPITAL - CONVALESCENT 0.91 0.92 0.94 0.97 0.96 0.97 0.98 0.98
HOSPITAL - GENERAL 1.51 1.54 1.57 1.62 1.59 1.61 1.63 1.63
HOTEL - CONV. FAC/COMM. 1.35 1.38 1.40 1.45 1.42 1.44 1.46 1.46
INDOOR SPORTS ARENA 0.91 0.92 0.94 0.97 0.96 0.97 0.98 0.98
INDUSTRIAL - COMMERCIAL
BUSINESS PARK 0.83 0.85 0.86 0.89 0.88 0.89 0.90 0.90
JUNIOR COLLEGE 0.85 0.87 0.88 0.91 0.90 0.91 0.92 0.92
LIBRARY 1.66 1.69 1.72 1.77 1.75 1.77 1.79 1.79
LUMBER/HARDWARE STORE 0.96 0.98 1.00 1.03 1.01 1.03 1.04 1.04
MARINA 5.79 5.89 6.00 6.19 6.09 6.18 6.25 6.25
MOTEL 1.05 1.07 1.09 1.12 1.10 1.12 1.13 1.13
NEIGHBORHOOD SHOPPING CENTER 2.52 2.56 2.61 2.69 2.65 2.69 2.72 2.72
OFFICE - COMMERCIAL (< 100,000 SF) 1.00 1.02 1.03 1.07 1.05 1.06 1.08 1.08
OFFICE - GOVERNMENT 1.14 1.16 1.18 1.22 1.20 1.22 1.23 1.23
OFFICE - HIGH RISE 1.04 1.06 1.08 1.11 1.10 1.11 1.12 1.12
OFFICE - MEDICAL 0.94 0.96 0.98 1.01 0.99 1.01 1.02 1.02
OUTDOOR TENNIS COURT 10.97 11.17 11.37 11.72 11.55 11.70 11.84 11.84
RACE TRACK 1.99 2.02 2.06 2.12 2.09 2.12 2.15 2.15
REGIONAL SHOPPING CENTER 1.31 1.33 1.35 1.40 1.37 1.39 1.41 1.41
RESORT HOTEL 0.90 0.91 0.93 0.96 0.94 0.96 0.97 0.97
RESTAURANT - FAST FOOD 11.09 11.30 11.50 11.86 11.68 11.84 11.98 11.98
RESTAURANT - QUALITY 2.56 2.61 2.65 2.74 2.70 2.73 2.77 2.77
RESTAURANT - SIT DOWN 5.91 6.02 6.13 6.32 6.22 6.31 6.38 6.38
S & L - WALK IN 2.15 2.19 2.23 2.30 2.26 2.29 2.32 2.32
S & L - WITH DRIVE THRU 2.96 3.01 3.07 3.16 3.11 3.16 3.19 3.19
UNIVERSITY 0.88 0.90 0.91 0.94 0.93 0.94 0.95 0.95
ALL OTHER COMMERCIAL USES
NOT IDENTIFIED ABOVE 0.83 0.85 0.86 0.89 0.88 0.89 0.90 0.90
ALL OTHER INDUSTRIAL USES
NOT IDENTIFIED ABOVE 0.68 0.69 0.70 0.72 0.71 0.72 0.73 0.73
NOTES:
TAX RATE AREA I INCLUDES PROPERTY WPTHIN 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 0.0%.
ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES.
CITY OF CARLSBAD
COMMUNITY FACILITIES DISTRICT NO. 1
TAX RATES FOR FISCAL YEAR 2013-14
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% of tiie 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% of f/7e 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 WfTHIN BRIDGE AND THOROUGHFARE DISTRICT NO. 1.
TAX RATE AREA tl EXCLUDES PROPERTY WfTHIN BRIDGE AND THOROUGHFARE DISTRICT NO. 1.
ENGINEERING NEWS RECORD INFLATION RATE WAS 0.0%.
ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES.
CITY OF CARLSBAD
COMMUNITY FACILITIES DISTRICT NO. 1
TAX RATES FOR FISCAL YEAR 2013-14
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 tiie 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% of ttie 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 0.0%.
ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES.
CITY OF CARLSBAD
COMMUNITY FACILITIES DISTRICT NO. 1
TAX RATES FOR FISCAL YEAR 2013-14
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 FY 2013-14
RESIDENTIAL (PER DWELLING UNIT)
(55% of ttie Maximum Tax)
D-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 $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 3,550.89
1.1-8.0 DU/ACRE 1,982.68 2,018.69 2,055.36 2,119.09 2,086.82 2.115.63 2.140.72 2,140.72
J.I -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 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 2,140.72
MON-RESIDENTIAL (PER SQ.FT.)
(25% of ttie Maximum Tax)
\UTO - GASOLINE $1.13 $1.15 $1.17 $1.20 $1.19 $1.20 $1.22 $1.22
\UTO - REPAIR & SALES 0.62 0.63 0.64 0.66 0.65 0.66 0.66 0.66
^UTO CAR WASH 0.98 1.00 1.02 1.05 1.03 1.05 1.06 1.06
3ANK - WALK IN 1.79 1.83 1.86 1.92 1.89 1.91 1.94 1.94
3ANK - WITH DRIVE THRU 2.23 2.27 2.31 2.38 2.35 2.38 2.41 2.41
30WLING ALLEY 1.10 1.12 1.14 1.18 1.16 1.18 1.19 1.19
CAMPGROUND 1.95 1.98 2.02 2.08 2.05 2.08 2.10 2.10
CHURCH 0.76 0.77 0.78 0.81 0.80 0.81 0.82 0.82
COMMERCIAL SHOPS 0.62 0.63 0.64 0.66 0.65 0.66 0.66 0.66
COMMUNITY SHOPPING CENTER 0.70 0.71 0.73 0.75 0.74 0.75 0.76 0.76
CONVENIENCE MARKET 2.63 2.67 2.72 2.81 2.77 2.80 2.84 2.84
DISCOUNT STORE 0.62 0.63 0.64 0.66 0.65 0.66 0.66 0.66
30LF COURSE 0.83 0.85 0.86 0.89 0.88 0.89 0.90 0.90
3R0CERY STORE 1.00 1.02 1.03 1.07 1.05 1.06 1.08 1.08
HEALTH CLUB 0.72 0.73 0.75 0.77 0.76 0.77 0.78 0.78
HELIPORTS 1.43 1.46 1.48 1.53 1.51 1.53 1.54 1.54
HOSPITAL - CONVALESCENT 0.87 0.89 0.90 0.93 0.91 0.93 0.94 0.94
HOSPITAL - GENERAL 1.24 1.26 1.29 1.32 1.30 1.32 1.34 1.34
HOTEL - CONV. FAC/COMM. 0.98 1.00 1.02 1.05 1.03 1.05 1.06 1.06
NDOOR SPORTS ARENA 0.87 0.89 0.90 0.93 0.91 0.93 0.94 0.94
NDUSTRIAL - COMMERCIAL
BUSINESS PARK 0.59 0.60 0.61 0.63 0.62 0.63 0.64 0.64
JUNIOR COLLEGE 0.74 0.75 0.77 0.79 0.78 0.79 0.80 0.80
JBRARY 1.11 1.14 1.16 1.19 1.17 1.19 1.20 1.20
.UMBER/HARDWARE STORE 0.62 0.63 0.64 0.66 0.65 0.66 0.66 0.66
VIARINA 1.72 1.75 1.78 1.84 1.81 1.83 1.86 1.86
SAOTEI 0.80 0.82 0.83 0.86 0.85 0.86 0.87 0.87
MEIGHBORHOOD SHOPPING CENTER 0.88 0.90 0.92 0.95 0.93 0.94 0.96 0.96
DFFICE - COMMERCIAL (< 100,000 SF) 0.68 0.69 0.71 0.73 0.72 0.73 0.74 0.74
DFFICE - GOVERNMENT 0.73 0.75 0.76 0.78 0.77 0.78 0.79 0.79
DFFICE - HIGH RISE 0.72 0.73 0.74 0.77 0.75 0.77 0.77 0.77
DFFICE - MEDICAL 0.81 0.82 0.84 0.86 0.85 0.86 0.87 0.87
DUTDOOR TENNIS COURT 2.83 2.88 2.93 3.02 2.98 3.02 3.06 3.06
RACE TRACK 0.91 0.92 0.94 0.97 0.96 0.97 0.98 0.98
REGIONAL SHOPPING CENTER 0.63 0.64 0.65 0.67 0.66 0.67 0.68 0.68
RESORT HOTEL 0.77 0.79 0.80 0.82 0.81 0.82 0.83 0.83
RESTAURANT - FAST FOOD 2.95 3.01 3.06 3.16 3.11 3.15 3.19 3.19
RESTAURANT - QUALITY 1.20 1.23 1.25 1.29 1.27 1.29 1.30 1.30
RESTAURANT - SIT DOWN 1.84 1.88 1.91 1.97 1.94 1.97 1.99 1.99
3 & L - WALK IN 1.18 1.20 1.22 1.26 1.24 1.26 1.28 1.28
3 & L - WITH DRIVE THRU 1.36 1.38 1.41 1.45 1.43 1.45 1.46 1.46
JNIVERSITY 0.74 0.76 0.77 0.80 0.78 0.79 0.80 0.80
ML OTHER COMMERCIAL USES
NOT IDENTIFIED ABOVE 0.56 0.57 0.58 0.60 0.59 0.60 0.61 0.61
i^LL OTHER INDUSTRIAL USES
NOT IDENTIFIED ABOVE 0.55 0.56 0.57 0.59 0.58 0.59 0.60 0.60
gOTES:
TAX RATE AREA I INCLUDES PROPERTY WITHIN BRIDGE AND THOROUGHFARE DISTRICT NO. 1.
FAX RATE AREA II EXCLUDES PROPERTY WfTHIN BRIDGE AND THOROUGHFARE DISTRICT NO. 1.
ENGINEERING NEWS RECORD INFLATION RATE WAS 0.0%.
XCTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES.
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