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Home My WebLink About2019-06-25; City Council; ; Establish Fiscal Year 2019-20 Special Taxes for Community Facilities District No. 1June 25, 2019 2. ESTABLISH FISCAL YEAR 2019-20 SPECIAL TAXES FOR COMMUNITY FACILITIES DISTRICT NO. 1 Adoption of a Resolution establishing the Fiscal Year 2019-20 Special Taxes for Community Facilities District No. 1. (Staff contact: Aaron Beanan, Administrative Services) THIS ITEM WAS CONTINUED TO JULY 23, 2019 {SEE MINUTES FOR DETAILS) ~ CITY COUNCIL ~ Staff Report Meeting Date: To: From: Staff Contact: June 25, 2019 Mayor and City Council Scott Chadwick, City Manager Aaron Beanan, Finance Manager aaron.beanan@carlsbadca.gov or 760-602-2414 CA Review v-rv Subject: Establish Fiscal Year 2019-20 Special Taxes for Community Facilities District No. 1 Recommended Action Adopt a Resolution establishing the Fiscal Year 2019-20 special taxes for Community Facilities District No. 1. Executive Summary Community Facilities District ("CFD") No. 1 was formed to provide a variety of infrastructure projects needed to meet growth management requirements. The Civic Center, the Orion Center, and Veterans Memorial Park are some examples of future infrastructure projects CFD No. 1 will fund. Each year the maximum special tax rates are adjusted and authorized by the City Council pursuant to Ordinance NS-155. The proposed maximum special tax rates for Fiscal Year 2019-20 for property within CFD No. 1 reflect an increase of 0.75 percent. Discussion 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 CFD. Pursuant to City 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, City 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 City 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 City 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. June 25, 2019 Item #2 Page 1 of 19 The City 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 twenty Local Facilities Management Zones are currently in CFD No. 1. Other property annexes into the district as development plans progress. CFD Nb. 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 below: Civic Facilities Dove Library Cole Library Orion Center Civic Center Veterans Memorial Park 1-5 Interchanges Palomar Airport Road La Costa Avenue Poinsettia Lane Road Segments La Costa Avenue Olivenhain Road Cannon Road Faraday Avenue In June 1991, the City 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 of the next fiscal year. The rates recommended for the Fiscal Year 2019-20 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 of 1.50 percent, or 0.75 percent, as described above. Vacant Property Sufficient revenues will be collected from the developed residential category. As such, and consistent with last fiscal year, staff recommends that vacant property planned for future . residential development is not levied in the upcoming fiscal year. Sufficient revenues will be collected from the developed commercial/industrial category. As such, and 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 Property As reflected in Attachment A, there is a recommended change to the percent of the maximum one-time special tax levied at residential building permit issuance on residential development. The percent of the maximum one-time special tax levied at residential building permit issuance is recommended to increase from 55 percent {55%) of the maximum special tax for Fiscal Year June 25, 2019 Item #2 Page 2 of 19 2018-19 to 65 percent (65%) of the maximum special tax for Fiscal Year 2019-20. This change is necessary to fund project costs and maintain the allocation of project costs between the residential and commercial/industrial categories of special tax. Pursuant to the rate and method of apportionment, capital costs are allocated 65 percent to residential properties and 35 percent to commercial/industrial properties. It is a coincidence the cost allocation and percentage of maximum special tax share the same percentage this year. 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 as shown below: At the current 2018-19 rate= $3,432 to $4,777 per dwelling unit At 65 percent of the maximum rate for 2019-20 = $4,086 to $5,731 per dwelling unit (The amount varies depending on the annexation date) Commercial/Industrial Property There are no recommended changes, as reflected in Attachment A, to the percent of the maximum one-time special tax levied at non-residential building permit issuance. The percent of the maximum one-time special tax levied at non-residential building permit issuance is recommended to remain constant, at 10 percent (10%) of the maximum special tax for Fiscal Year 2019-20. 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 2019-20 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 maintaining the requirements of each categories' share of the project costs. 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 project cost estimates are updated or projects are completed. The table on the following page summarizes the percentage of maximum special tax levy proposed under each property type. June 25, 2019 Item #2 Page 3 of 19 Residential Property Commercial/Industrial Property Current Proposed Current Proposed 2018-19 2019-20 2018-19 2019-20 Vacant Land Tax None None None None One-Time Tax 55% of max 65% of max 10% of max 10% 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 ofthe maximum starting in FY 2005-06, which was adjusted to 25 percent in FY 2011- 12 and finally to 10 percent in FY 2016-17. The future percentage ofthe maximum special tax rates levied could increase or decrease depending on future capital project funding needs, capital project timing, and/or growth projections. Fiscal Analysis 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 Dove Library, La Costa Avenue, Faraday Avenue, and other road projects. The future Orion Center, Veterans Memorial Park, Cole Library, and Civic Center complex are also proposed to be funded or partially funded by CFD No. 1. Consistent with the prior fiscal year, vacant property will not be levied for Fiscal Year 2019-20 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 $618,400 for Fiscal Year 2019-20. The revenue generated from a one-time special tax for commercial or industrial property, based on growth projections, is estimated to be $27,300 for Fiscal Year 2019-20. An additional $1,030,000 is anticipated to be collected for Fiscal Year 2019-20 from the non- residential developed special taxes. The maximum term of this tax is 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. June 25, 2019 Item #2 Page 4 of 19 Next Steps The CFD No. 1 special tax rates for Fiscal Year 2019-20 would take effect July 1, 2019. Environmental Evaluation (CEQA) This action is not a "project" under the California Environmental Quality Act (CEQA) per State CEQA Guidelines Section 15378(b)(4) as it is a government fiscal activity which does not involve any commitment to any specific project which may result in a potentially significant physical impact on the environment. Public Notification This item was noticed in accordance with the Ralph M. Brown Act and was available for public viewing and review at least 72 hours prior to the scheduled meeting date. Exhibits 1. City Council Resolution. June 25, 2019 Item #2 Page 5 of 19 RESOLUTION NO. A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF CARLSBAD, CALIFORNIA, ESTABLISHING THE FISCAL YEAR 2019-20 SPECIAL TAXES FOR COMMUNITY FACILITIES DISTRICT NO. 1. EXHIBIT 1 WHEREAS, the CITY COUNCIL of the 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 1982", being Chapter 2.5, Part 1, Division 2, Title 5 of the Government Code of the State of California. This Community Facilities District shall hereinafter be referred to as 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 2019-20. NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Carlsbad, 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 2019-20 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. 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 part, the costs of the following, in the following order of priority: a. Payment of principal and interest on any outstanding authorized bonded indebtedness; services; b. Necessary replenishment of bond reserve funds or other reserve funds; c. Payment of costs and expenses of authorized public facilities and public June 25, 2019 Item #2 Page 6 of 19 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 same penalties and same procedure and sale in cases of any delinquency for ad valorem taxes, and the Tax Collector is hereby authorized to deduct reasonable administrative 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 annual special tax for each parcel within the District and provide a list ofthose 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. PASSED, APPROVED AND ADOPTED at a Regular Meeting of the City Council of the City of Carlsbad on the __ day of ____ _, 2019 by the following vote, to wit: AYES: NAYS: ABSENT: MATT HALL, Mayor BARBARA ENGLESON, City Clerk (SEAL) June 25, 2019 Item #2 Page 7 of 19 PROPERTY TYPE TAX RATE IMPROVEMENT AREA I: RESIDENTIAL (PER ACRE) RL RLM RM RMH RH NON-RESIDENTIAL (PER ACRE) COMMERCIAL INDUSTRIAL PROPERTY TYPE TAX RA TE IMPROVEMENT AREA II: RESIDENTIAL (PER ACRE) RL RLM RM RMH RH NON-RESIDENTIAL (PER ACRE) COMMERCIAL INDUSTRIAL CITY OF CARLSBAD COMMUNITY FACILITES DISTRICT NO. 1 TAX RATES FOR FISCAL YEAR 2019-20 MAXIMUM UNDEVELOPED PROPERTY TAX FORMATION OR ANNEXATION DATE MAY 7, 1991 FY 1993-94 FY 1994-95 FY 1995-96 FY 1996-97 $397 $411 $415 $415 $416 1,090 1,129 1,141 1,141 1,142 1,827 1,893 1,913 1,913 1,915 2,801 2,902 2,933 2,933 2,936 3,944 4,085 4,129 4,129 4,133 $3,389 $3,510 $3,548 $3,548 $3,552 1,694 1,755 1,774 1,774 1,776 FORMATION OR ANNEXATION DATE MAY 7, 1991 FY 1993-94 FY 1994-95 FY 1995-96 FY 1996-97 $391 $405 $410 $410 $410 1,073 1,112 1,124 1,124 1,125 1,71 8 1,780 1,799 1,799 1,801 2,638 2,732 2,762 2,762 2,764 3,868 4,006 4,049 4,049 4,053 $2,259 $2,340 $2,365 $2,365 $2,368 1,356 1,404 1,419 1,419 1,421 ATTACHMENT A Page 1 FY 1997-98 FY 1998-99 $418 $421 1,149 1,156 1,926 1,938 2,954 2,971 4,158 4,183 $3,573 $3,594 1,786 1,797 FY 1997-98 FY 1998-99 $412 $415 1,131 1,138 1,812 1,823 2,781 2,798 4,078 4,102 $2,382 $2,396 1,429 1,438 NOTE: ACTUAL TAX RATES FOR UNDEVELOPED PROPERTY FOR FISCAL YEAR 2019-20 ARE HEREIN ESTABLISHED AT $0 PER ACRE. TAX RATES FOR FISCAL YEAR 2019-20 ANNUAL NON-RESIDENTIAL TAX-DEVELOPED PROPERTY % OF ONE-TIME SPECIAL TAX 2019-20 MAXIMUM PERCENTAGE 2019-20 ACTUAL PERCENTAGE 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 1.5%. ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES. 13.81% 7.50% June 25, 2019 Item #2 Page 8 of 19 PROPERTY TYPE TAX RATE IMPROVEMENT AREA I: RESIDENTIAL (PER ACRE) RL RLM RM RMH RH NON-RESIDENTIAL (PER ACRE) COMMERCIAL INDUSTRIAL PROPERTY TYPE TAX RATE IMPROVEMENT AREA II: RESIDENTIAL (PER ACRE) RL RLM RM RMH RH NON-RESIDENTIAL (PER ACRE) COMMERCIAL INDUSTRIAL CITY OF CARLSBAD COMMUNITY FACILITES DISTRICT NO. 1 TAX RATES FOR FISCAL YEAR 2019-20 MAXIMUM UNDEVELOPED PROPERTY TAX FORMATION OR ANNEXATION DATE FY 1999-00 FY 2000-01 FY 2001-02 FY 2002-03 FY 2003-04 $426 $433 $439 $443 $447 1,169 1,188 1,206 1,218 1,229 1,960 1,992 2,021 2,041 2,059 3,005 3,054 3,099 3,130 3,158 4,230 4,299 4,363 4,406 4,445 $3,635 $3,694 $3,749 $3,786 $3,820 · 1,818 1,847 1,874 1,893 1,910 FORMATION OR ANNEXATION DATE FY 1999-00 FY 2000-01 FY 2001-02 FY 2002-03 FY 2003-04 $420 $426 $433 $437 $441 1,151 1,170 1,187 1,199 1,210 1,843 1,873 1,901 1,920 1,937 2,829 2,875. 2,918 2,947 2,973 4,149 4,216 4,278 4,321 4,359 $2,423 $2,463 $2,499 $2,524 $2,546 1,454 1,478 1,499 1,514 1,528 ATTACHMENT A Page 2 FY 2004-05 FY 2005-06 $454 $467 1,246 1,284 2,089 2,153 3,203 3,300 4,509 4,646 $3,874 $3,993 1,937 1,996 FY 2004-05 FY 2005-06 $447 $461 1,227 1,264 1,965 2,025 3,015 3,108 4,421 4,556 $2 ,583 $2,662 1,550 1,597 NOTE: ACTUAL TAX RATES FOR UNDEVELOPED PROPERTY FOR FISCAL YEAR 2019-20 ARE HEREIN ESTABLISHED AT $0 PER ACRE. June 25, 2019 Item #2 Page 9 of 19 PROPERTY TYPE TAX RATE IMPROVEMENT AREA I: RESIDENTIAL (PER ACRE) RL RLM RM RMH RH NON-RESIDENTIAL (PER ACRE) COMMERCIAL INDUSTRIAL PROPERTY TYPE TAX RATE IMPROVEMENT AREA II: RESIDENTIAL (PER ACRE) RL RLM RM RMH RH NON-RESIDENTIAL (PER ACRE) COMMERCIAL INDUSTRIAL CITY OF CARLSBAD COMMUNITY FACILITES DISTRICT NO. 1 TAX RATES FOR FISCAL YEAR 2019-20 MAXIMUM UNDEVELOPED PROPERTY TAX FORMATION OR ANNEXATION DATE FY 2006-07 FY 2007-08 FY 2008-09 FY 2009-10 FY 2010-11 $475 $484 $493 $508 $500 1,306 1,330 1,354 1,396 1,375 2,190 2,229 2,270 2,340 2,305 3,357 3,418 3,480 3,588 3,534 4,726 4,812 4,899 5,051 4,974 $4,061 $4,135 $4,210 $4,341 $4,275 2,031 2,067 2,105 2,170 2,137 FORMATION OR ANNEXATION DATE FY 2006-07 FY 2007-08 FY 2008-09 FY 2009-10 FY2010-11 $469 $477 $486 $501 $493 1,286 1,309 1,333 1,375 1,354 2,059 2,097 2,135 2,201 2,168 3,161 3,218 3,277 3,378 3,327 4,635 4,719 4,805 4,954 4,878 $2,707 $2,757 $2,807 $2,894 $2,850 1,624 1,654 1,684 1,736 1,710 ATTACHMENT A Page 3 FY 2011-12 FY 2012-13 $507 $513 1,394 1,410 2,337 2,364 3,582 3,625 5,043 5,103 $4,334 $4,385 2,167 2,192 FY 2011-12 FY 2012-13 $500 $506 1,372 1,389 2,197 2,224 3,373 3,413 4,946 5,004 $2,889 $2,923 1,733 1;754 NOTE: ACTUAL TAX RATES FOR UNDEVELOPED PROPERTY FOR FISCAL YEAR 2019-20 ARE HEREIN ESTABLISHED AT $0 PER ACRE. June 25, 2019 Item #2 Page 10 of 19 PROPERTY TYPE TAX RATE IMPROVEMENT AREA I: RESIDENTIAL (PER ACRE) RL RLM RM RMH RH NON-RESIDENTIAL (PER ACRE) COMMERCIAL INDUSTRIAL PROPERTY TYPE TAX RATE IMPROVEMENT AREA II: RESIDENTIAL (PER ACRE) RL RLM RM RMH RH NON-RESIDENTIAL (PER ACRE) COMMERCIAL INDUSTRIAL CITY OF CARLSBAD COMMUNITY FACILITES DISTRICT NO. 1 TAX RATES FOR FISCAL YEAR 2019-20 MAXIMUM UNDEVELOPED PROPERTY TAX FORMATION OR ANNEXATION DATE FY 2013-14 FY 2014-15 FY 2015-16 FY 2016-17 FY 2017-18 $513 $524 $530 $534 $546 1,410 1,440 1,457 1,468 1,499 2,364 2,414 2,443 2,461 2,513 3,625 3,701 3,745 3,773 3,852 5,103 5,210 5,272 5,311 5,423 $4,385 $4,477 $4,530 $4,564 $4,660 2,192 2,239 2,265 2,282 2,330 FORMATION OR ANNEXATION DATE FY 2013-14 FY 2014-15 FY 2015-16 FY 2016-17 FY 2017-18 $506 $517 $523 $527 $538 1,389 1,418 1,435 1,445 1,476 2,224 2,270 2,297 2,314 2,363 3,413 3,485 3,526 3,552 3,627 5,004 5,110 5,170 5,209 5,318 $2,923 $2,985 $3,020 $3,043 $3,107 1,754 1,791 1,812 1,826 1,864 ATTACHMENT A Page 4 FY 2018-19 FY 2019-20 $552 $556 1,518 1,529 2,544 2,563 3,900 3,929 5,490 5,531 $4,718 $4,753 2,359 2,376 FY 2018-19 FY 2019-20 $544 $549 1,494 1,505 2,392 2,410 3,672 3,699 5,384 5,424 $3,145 $3,168 1,887 1,901 NOTE: ACTUAL TAX RATES FOR UNDEVELOPED PROPERTY FOR FISCAL YEAR 2019-20 ARE HEREIN ESTABLISHED AT $0 PER ACRE. June 25, 2019 Item #2 Page 11 of 19 CITY OF CARLSBAD COMMUNITY FACILITIES DISTRICT NO. 1 TAX RATES FOR FISCAL YEAR 2019-20 SPECIAL DEVELOPMENT TAX ONE-TIME PROPERTY TYPE FORMATION OR ANNEXATION DATE TAX RATE IMPROVEMENT AREA I: MAY 7, 1991 FY 1993-94 FY 1994-95 RESIDENTIAL (PER DWELLING UNIT) (65% of the Maximum Tax) 0 -1.5 DU /ACRE $4,086.08 $4,232.25 $4,278.30 1.51 - 4.0 DU/ACRE 4,086.08 4,232.25 4,278.30 4.1 - 8.0 DU/ACRE 2,579.04 2,671.30 2,700.36 8.1 -15.0 DU/ACRE 2,579.04 2,671.30 2,700.36 15.1 -23.0 DU/ACRE 2,579.04 2,671 .30 2,700.36 NON-RESIDENTIAL (PER SQ.FT.) (10% of the Maximum Tax) AUTO -GASOLINE $1.15 $1.19 $1.20 AUTO -REPAIR & SALES 0.48 0.50 0.50 AUTO CAR WASH 0.89 0.92 0.93 BANK -WALK IN 1.81 1.88 1.90 BANK -WITH DRIVE THRU 2.55 2.64 2.67 BOWLING ALLEY 0.94· 0.97 0.98 CAMPGROUND 2.47 2.56 2.59 CHURCH 0.42 0.44 0.44 COMMERCIAL SHOPS 0.41 0.42 0.43 COMMUNITY SHOPPING CENTER 0.60 0.62 0.63 CONVENIENCE MARKET 3.86 3.99 4.04 DISCOUNT STORE 0.45 0.47 0.48 GOLF COURSE 0.43 0.45 0.45 GROCERY STORE 1.10 1.14 1.15 HEALTH CLUB 0.41 0.42 0.43 HELIPORTS 1.50 1.55 1.57 HOSPITAL -CONVALESCENT 0.33 0.34 0.34 HOSPITAL -GENERAL 0.55 0.57 0.57 HOTEL -CONV. FAG/COMM. 0.49 0.51 0.51 INDOOR SPORTS ARENA 0.33 0.34 0.34 INDUSTRIAL -COMMERCIAL BUSINESS PARK 0.30 0.31 0.32 JUNIOR COLLEGE 0.31 0.32 0.32 LIBRARY 0.60 0.62 0.63 LUMBER/HARDWARE STORE 0.35 0.36 0.37 MARINA 2.10 2.17 2.20 MOTEL 0.38 0.39 0.40 NEIGHBORHOOD SHOPPING CENTER 0.91 0.94 0.96 OFFICE -COMMERCIAL(< 100,000 SF) 0.36 0.37 0.38 OFFICE -GOVERNMENT 0.41 0.43 0.43 OFFICE -HIGH RISE 0.38 0.39 0.39 OFFICE -MEDICAL 0.34 0.35 0.36 OUTDOOR TENNIS COURT · 3.97 4.12 4.16 RACE TRACK 0.72 0.75 0.75 REGIONAL SHOPPING CENTER 0.47 0.49 0.50 RESORT HOTEL 0.32 0.34 0.34 RESTAURANT -FAST FOOD 4.02 4.16 4.21 RESTAURANT -QUALITY 0.93 0.96 0.97 RESTAURANT -SIT DOWN 2.14 2.22 2.24 S & L-WALK IN 0.78 0.81 0.81 S & L -WITH DRIVE THRU 1.07 1.11 1.12 UNIVERSITY 0.32 0.33 0.33 ALL OTHER COMMERCIAL USES NOT IDENTIFIED ABOVE 0.30 0.31 0.32 ALL OTHER INDUSTRIAL USES NOT IDENTIFIED ABOVE 0.25 0.25 0.26 NOTES: TAX RATE AREA I INCLUDES PROPERTYWfTHIN BRIDGE AND THOROUGHFARE DISTRICT NO. 1. TAX RATE AREA II EXCLUDES PROPERTYWfTHIN BRIDGE AND THOROUGHFARE DISTRICT NO. 1. ENGINEERING NEWS RECORD INFLATION RATE WAS 1.5%. ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES. FY 1995-96 FY 1996-97 $4,278.30 $4,282.57 4,278.30 4,282.57 2,700.36 2,703.06 2,700.36 2,703.06 2,700.36 2,703.06 $1 .20 $1.20 0.50 0.50 0.93 0.93 1.90 1.90 2.67 2.67 0.98 0.98 2.59 2.59 0.44 0.44 0.43 0.43 0.63 0.63 4.04 4.04 0.48 0.48 0.45 0.45 1.15 1.15 0.43 0.43 1.57 1.57 0.34 0.34 0.57 0.57 0.51 0.51 0.34 0.34 0.32 0.32 0.32 0.32 0.63 0.63 0.37 0.37 2.20 2.20 0.40 0.40 0.96 0.96 0.38 0.38 0.43 0.43 0.39 0.40 0.36 0.36 4.16 4.16 0.75 0.75 0.50 0.50 0.34 0.34 4.21 4.21 0.97 0.97 2.24 2.25 0.81 0.82 1.12 1.12 0.33 0.33 0.32 0.32 0.26 0.26 ATTACHMENT A Page 5 FY 1997-98 FY 1998-99 $4,308.12 $4,333.81 4,308.12 4,333.81 2,719.18 2,735.40 2,719.18 2,735.40 2,719.18 2,735.40 $1 .21 $1.21 0.51 0.51 0.94 0.94 1.91 1.92 2.69 2.70 0.99 0.99 2.61 2.62 0.45 0.45 0.43 0.43 0.63 0.63 4.07 4.09 0.48 0.48 0.46 0.46 1.16 1.17 0.43 0.43 1.58 1.59 0.35 0.35 0.58 0.58 0.52 0.52 0.35 0.35 0.32 · 0.32 0.33 0.33 0.63 0.64 0.37 0.37 2.21 2.22 0.40 0.40 0.96 0.97 0.38 0.38 0.44 0.44 0.40 0.40 0.36 0.36 4.19 4.21 0.76 0.76 0.50 0.50 0.34 0.34 4.24 4.26 0.98 0.98 2.26 2.27 0.82 0.83 1.13 1.14 0.34 0.34 0.32 0.32 0.26 0.26 June 25, 2019 Item #2 Page 12 of 19 CITY OF CARLSBAD COMMUNITY FACILITIES DISTRICT NO. 1 TAX RATES FOR FISCAL YEAR.2019-20 SPECIAL DEVELOPMENT TAX ONE-TIME PROPERTY TYPE FORMATION OR ANNEXATION DATE TAX RATE IMPROVEMENT AREA I: FY 1999-00 FY 2000-01 FY 2001-02 RESIDENTIAL (PER DWELLING UNIT) (65% of the Maximum Tax) 0 -1.5 DU /ACR~ $4,383.08 $4,454.23 $4,520.06 1.51 -4.0 DU/ACRE 4,383.08 4,454.23 4,520.06 4.1 -8.0 DU/ACRE 2,766.50 2,811.41 2,852.95 8.1 -15.0 DU/ACRE 2,766.50 2,811.41 2,852.95 15.1 -23.0 DU/ACRE 2,766.50 2,811.41 2,852.95 NON-RESIDENTIAL (PER SQ.FT.) (10% of the Maximum Tax) AUTO -GASOLINE $1.23 $1.25 $1 .27 AUTO -REPAIR & SALES 0.52 0.52 0.53 AUTO CAR WASH 0.96 0.97 0.99 BANK-WALK IN 1.94 1.97 2.00 BANK -WITH DRIVE THRU 2.74 2.78 2.82 BOWLING ALLEY 1.00 1.02 1.04 CAMPGROUND 2.65 2.70 2.74 CHURCH 0.45 0.46 0.47 COMMERCIAL SHOPS 0.44 0.45 0.45 COMMUNITY SHOPPING CENTER 0,64 0.65 0.66 CONVENIENCE MARKET 4.14 4.20 4.27 DISCOUNT STORE 0.49 0.50 0.50 GOLF COURSE 0.46 0.47 0.48 GROCERY STORE 1.18 1.20 1.22 HEALTH CLUB 0.44 0.44 0.45 HELIPORTS 1.61 1.64 1.66 HOSPITAL -CONVALESCENT 0.35 0.36 0.36 HOSPITAL -GENERAL 0.59 0.60 0.61 HOTEL -CONV. FAG/COMM. 0.53 0.53 0.54 INDOOR SPORTS ARENA 0.35 0.36 0.36 INDUSTRIAL -COMMERCIAL BUSINESS PARK 0.32 0.33 0.33 JUNIOR COLLEGE 0.33 0.34 0.34 LIBRARY 0.65 0.66 0.67 LUMBER/HARDWARE STORE 0.37 0.38 0.39 MARINA 2.25 2.29 2.32 MOTEL 0.41 0.41 0.42 NEIGHBORHOOD SHOPPING CENTER 0.98 0.99 1.01 OFFICE -COMMERCIAL(< 100,000 SF) 0.39 0.39 0.40 OFFICE -GOVERNMENT 0.44 0.45 0.46 OFFICE -HIGH RISE 0.40 0.41 0.42 OFFICE -MEDICAL 0.37 0.37 0.38 OUTDOOR TENNIS COURT 4.26 4.33 4.40 RACE TRACK 0.77 0.79 0.80 REGIONAL SHOPPING CENTER 0.51 0.52 0.52 RESORT HOTEL 0.35 0.35 0.36 RESTAURANT -FAST FOOD 4.31 4.38 4.45 RESTAURANT -QUALITY 1.00 1.01 1.03 RESTAURANT -SIT DOWN 2.30 2.34 2.37 S & L-WALK IN 0.83 0.85 0.86 S & L -WITH DRIVE THRU 1,15 1.17 1.19 UNIVERSITY 0.34 0.35 0.35 ALL OTHER COMMERCIAL USES NOT IDENTIFIED ABOVE 0.32 0.33 0.33 ALL OTHER INDUSTRIAL USES NOT IDENTIFIED ABOVE 0.26 0.27 0.27 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 1.5%. ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES. FY 2002~03 FY 2003-04 $4,564.81 $4,605.53 4,564.81 4,605.53 2,881.20 2,906.90 2,881 .20 2,906.90 2,881 .20 2,906.90 $1 .28 $1 .29 0.54 0.54 1.00 1.00 2.02 2.04 2.85 2.87 1.05 1.06 2.76 2.79 0.47 0.48 0.46 0.46 0.67 0.67 4.31 4.35 0.51 0.51 0.48 0.49 1.23 1.24 0.46 0.46 1.68 1.69 0.37 0.37 0.61 0.62 0.55 0.55 0.37 0.37 0.34 0.34 0.35 0.35 0.67 0.68 0.39 0.39 2.34 2.3q 0.42 0.43 1.02 1.03 0.40 0.41 0.46 0.47 0.42 0.42 0.38 0.39 4.44 4.48 0.80 0.81 0.53 0.53 0.36 0.37 4.49 4.53 1.04 1.05 2.39 2.41 0.87 0.88 1.20 1.21 0.36 0.36 0.34 0.34 0.27 0.28 ATTACHMENT A Page6 FY 2004-05 FY 2005-06 $4,671.35 $4,814.00 4,671.35 4,814.00 2,948.45 3,038.49 2,948.45 3,038.49 2,948.45 3,038.49 $1.31 $1 .35 0.55 0.57 1.02 1.05 2.07 2.13 2.92 3.00 1.07 1.10 2.83 2.91 0.48 0.50 0.47 0.48 0.68 0.71 4.41 4.54 0.52 0.54 0.49 0.51 1.26 1.29 0.47 0.48 1.72 1.77 0.38 0.39 0.63 0.65 0.56 0.58 0.38 0.39 0.35 0.36 0.35 0.36 0.69 0.71 0.40 0.41 2.40 2.47 0.43 0.45 1.04 1.07 0.41 0.43 0.47 0.49 0.43 0.44 0.39 0.40 4.54 4.68 0.82 0.85 0.54 0.56 0.37 0.38 4.59 4.73 1.06 1.09 2.45 2.52 0.89 0.92 1.23 1.26 0.36 0.38 0.35 0.36 0.28 0.29 June 25, 2019 Item #2 Page 13 of 19 CITY OF CARLSBAD COMMUNITY FACILITIES DISTRICT NO. 1 TAX RATES FOR FISCAL YEAR 2019-20 SPECIAL DEVELOPMENT TAX ONE-TIME PROPERTY TYPE FORMATION OR ANNEXATION DATE TAX RATE IMPROVEMENT AREA I: FY 2006-07 FY 2007-08 FY 2008-09 RESIDENTIAL (PER DWELLING UNIT) (65% of the Maximum Tax) 0 - 1.5 DU /ACRE $4,896.80 $4,985.75 $5,076.31 1.51 -4.0 DU/ACRE 4,896.80 4,985.75 5,076.31 4.1 -8.0 DU/ACRE 3,090.75 3,146.89 3,204.05 8.1 -15.0 DU/ACRE 3,090.75 3,146.89 3,204.05 15.1 -23.0 DU/ACRE 3,090.75 3,146.89 3,204.05 NON-RESIDENTIAL (PER SQ.FT.) (10% of the Maximum Tax) AUTO-GASOLINE $1.37 $1.40 $1 .42 AUTO -REPAIR & SALES 0.58 0.59 0.60 AUTO CAR WASH 1.07 1.09 1.11 BANK -WALK IN 2.17 2.21 2.25 BANK -WITH DRIVE THRU 3.06 3.11 3.17 BOWLING ALLEY 1.12 1.14 1.16 CAMPGROUND 2.96 3.02 3.07 CHURCH 0.51 0.52 0.52 COMMERCIAL SHOPS 0.49 0.50 0.51 COMMUNITY SHOPPING CENTER 0.72 0.73 0.74 CONVENIENCE MARKET 4.62 4.71 4.79 DISCOUNT STORE 0.54 0.55 0.56 GOLF COURSE 0.52 0.53 0.54 GROCERY STORE 1.32 1.34 1.36 HEALTH CLUB 0.49 0.50 0.51 HELIPORTS 1.80 1.83 1.86 HOSPITAL -CONVALESCENT 0.39 0.40 0.41 · HOSPITAL -GENERAL 0.66 0.67 0.68 HOTEL -CONV. FAG/COMM. 0.59 0.60 0.61 INDOOR SPORTS ARENA 0.39 0.40 0.41 INDUSTRIAL -COMMERCIAL BUSINESS PARK 0.36 0.37 0.38 JUNIOR COLLEGE 0.37 0.38 0.38 LIBRARY 0.72 0.73 0.75 LUMBER/HARDWARE STORE 0.42 0.43 0.43 MARINA 2.51 2.56 2.60 MOTEL 0.46 0.46 0.47 NEIGHBORHOOD SHOPPING CENTER 1.09 1.11 1.13 OFFICE -COMMERCIAL(< 100,000 SF) 0.43 0.44 0.45 OFFICE -GOVERNMENT 0.50 0.50 0.51 OFFICE -HIGH RISE 0.45 0.46 0.47 OFFICE -MEDICAL 0.41 0.42 0.42 OUTDOOR TENNIS COURT 4.76 4.85 4.94 RACE TRACK 0.86 0.88 0.89 REGIONAL SHOPPING CENTER 0.57 0.58 0.59 RESORT HOTEL 0.39 0.40 0.40 RESTAURANT -FAST FOOD 4.82 4.90 4.99 RESTAURANT -QUALITY 1.11 1.13 1.15 RESTAURANT-SIT DOWN 2.57 2.61 2.66 S & L-WALK IN 0.93 0.95 0.97 S & L -WITH DRIVE THRU 1.28 1.31 1.33 UNIVERSITY 0.38 0.39 0.40 ALL OTHER COMMERCIAL USES NOT IDENTIFIED ABOVE 0.36 0.37 0.38 ALL OTHER INDUSTRIAL USES NOT IDENTIFIED ABOVE 0.29 0.30 0.31 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 1.5%. ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES. FY 2009-10 FY 2010-11 $5,233.71 $5,154.01 5,233.71 5,154.01 3,303.40 3,253.09 3,303.40 3,253.09 3,303.40 3,253.09 $1.47 $1.44 0.62 0.61 1.14 1.12 2.32 2.29 3.27 3.22 1.20 1.18 3.17 3.12 0.54 0.53 0.52 0.52 0.77 0.76 4.94 4.86 0.58 0.57 0.55 0.55 1.41 1.39 0.52 0.51 1.92 1.89 0.42 0.41 0.70 0.69 0.63 0.62 0.42 0.41 0.39 0.38 0.40 0.39 0.77 0.76 0.45 0.44 2.69 2.64 0.49 0.48 1.17 1.15 0.46 0.46 0.53 0.52 0.48 0.48 0.44 0.43 5.09 5.01 0.92 0.91 0.61 0.60 0.42 0.41 5.15 5.07 1.19 1.17 2.74 2.70 1.00 0.98 1.37 1.35 0.41 0.40 0.39 0.38 0.31 0.31 ATTACHMENT A Page7 FY 2011-12 FY 2012-13 $5,225.17 $5,287.13 5,225.17 5,287.13 3,298.01 3,337.11 3,298.01 3,337.11 3,298.01 3,337.11 $1.46 $1.48 0.62 0.62 1.14 1.15 2.32 2.34 3.26 3.30 1.20 1.21 3.16 3.20 0.54 0.55 0.52 0.53 0.77 0.77 4.93 4.99 0.58 0.59 0.55 0.56 1.40 1.42 0.52 0.53 1.92 1.94 0.42 0.43 0.70 0.71 0.63 0.63 0.42 0.43 0.39 0.39 0.40 0.40 0.77 0.78 0.45 0.45 2.68 2.71 0.49 0.49 1.17 1.18 0.46 0.47 0.53 0.54 0.48 0.49 0.44 0.44 5.08 5.14 0.92 0.93 0.60 0.61 0.42 0.42 5.14 5.20 1.19 1.20 2.74 2.77 0.99 1.01 1.37 1.39 0.41 0.41 0.39 0.39 0.31 0.32 June 25, 2019 Item #2 Page 14 of 19 CITY OF CARLSBAD COMMUNITY FACILITIES DISTRICT NO. 1 TAX RATES FOR FISCAL YEAR 2019-20 SPECIAL DEVELOPMENT TAX ONE-TIME PROPERTY TYPE FORMATION OR ANNEXATION DATE TAX RATE IMPROVEMENT AREA I: FY 201 3-14 FY 2014-15 FY 2015-16 RESIDENTIAL (PER DWELLING UNID (65% of the Maximum Tax) 0 -1.5 DU /ACRE $5,287.13 $5,398.41 $5,462.42 1.51 -4.0 DU/ACRE 5,287.13 5,398.41 5,462.42 4.1 -8.0 DU/ACRE 3,337.11 3,407.35 3,447.76 8.1 -15.0 DU/ACRE 3,337.11 3,407.35 3,447.76 15.1 -23.0 DU/ACRE 3,337.11 3,407.35 3,447.76 NON-RESIDENTIAL (PER SQ.FT.) (10% of the Maximum Tax) AUTO -GASOLINE $1.48 $1.51 $1 .53 AUTO -REPAIR & SALES 0.62 0.64 0.64 AUTO CAR WASH 1.15 1.18 1.19 BANK -WALK IN 2.34 2.39 2.42 BANK -WITH DRIVE THRU 3.30 3.37 3.41 BOWLING ALLEY 1.21 1.24 1.25 CAMPGROUND 3.20 3.27 3.31 CHURCH 0.55 0.56 0.56 COMMERCIAL SHOPS 0.53 0.54 0.55 COMMUNITY SHOPPING CENTER 0.77 0.79 0.80 CONVENIENCE MARKET 4.99 5.09 5.16 DISCOUNT STORE 0.59 0.60 0.61 GOLF COURSE 0.56 0.57 0.58 GROCERY STORE 1.42 1.45 1.47 HEALTH CLUB 0.53 0.54 0.55 HELIPORTS 1.94 1.98 2.01 HOSPITAL-CONVALESCENT 0.43 0.43 0.44 HOSPITAL -GENERAL 0.71 0.72 0.73 HOTEL-CONV. FAG/COMM. 0.63 0.65 0.66 INDOOR SPORTS ARENA 0.43 0.43 0.44 INDUSTRIAL -COMMERCIAL BUSINESS PARK 0.39 0.40 0.40 JUNIOR COLLEGE 0.40 0.41 0.41 LIBRARY 0.78 0.79 0.80 LUMBER/HARDWARE STORE 0.45 0.46 0.47 MARINA 2.71 2 . .77 2.80 MOTEL 0.49 0.50 0.51 NEIGHBORHOOD SHOPPING CENTER 1.18 1.21 1.22 OFFICE -COMMERCIAL(< 100,000 SF) 0.47 0.48 0.48 OFFICE -GOVERNMENT 0.54 0.55 0.55 OFFICE -HIGH RISE 0.49 0.50 0.50 OFFICE -MEDICAL 0.44 0.45 0.46 OUTDOOR TENNIS COURT 5.14 5.25 5.31 RACE TRACK 0.93 0.95 0.96 REGIONAL SHOPPING CENTER 0.61 0.62 0.63 RESORT HOTEL 0.42 0.43 0.43 RESTAURANT -FAST FOOD 5.20 5.31 5.37 RESTAURANT -QUALITY 1.20 1.23 1.24 RESTAURANT -SIT DOWN 2.77 2.83 2.86 S & L-WALKIN 1.01 1.03 1.04 S & L -WITH DRIVE THRU 1.39 1.42 1.43 UNIVERSITY 0.41 0.42 0.43 ALL OTHER COMMERCIAL USES NOT IDENTIFIED ABOVE 0.39 0.40 0.40 ALL OTHER INDUSTRIAL USES NOT IDENTIFIED ABOVE 0.32 0.32 0.33 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 1.5%. ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES. FY 2016-17 FY 2017-18 $5,503.09 $5,618.91 5,503.09 5,618.91 3,473.42 3,546.53 3,473.42 3,546.53 3,473.42 3,546.53 $1.54 $1 .57 0.65 0.66 1.20 1.23 2.44 2.49 3.43 3.51 1.26 1.29 3.33 3.40 0.57 0.58 0.55 0.56 0.81 0.82 5.19 5.30 0.61 0.63 0.58 0.59 1.48 1.51 0.55 0.56 2.02 2.06 0.44 0.45 0.74 0.75 0.66 0.67 0.44 0.45 0.41 0.42 0.42 0.43 0.81 0.83 0.47 0.48 2.82 2.88 0.51 0.52 1.23 1.25 0.49 0.50 0.56 0.57 0.51 0.52 0.46 0.47 5.35 5.46 0.97 0.99 0.64 0.65 0.44 0.45 5.41 5.53 1.25 1.28 2.88 2.95 1.05 1.07 1.44 1.47 0.43 0.44 0.41 0.42 0.33 0.34 ATTACHMENT A Page 8 FY 2018-19 FY 2019-20 $5,688.28 $5,730.63 5,688.28 5,730.63 3,590.31 3,617.04 3,590.31 3,617.04 3,590.31 3,617.04 $1 .59 $1 .61 0.67 0.68. 1.24 1.25 2.52 2.54 3.55 3.58 1.30 1.31 3.44 3.47 0.59 0.59 0.57 0.57 0.83 0.84 5.37 5.41 0.63 0.64 0.60 0.61 1.53 1.54 0.57 0.57 2.09 2.11 0.46 0.46 0.76 0.77 0.68 0.69 0.46 0.46 0.42 0.42 0.43 0.43 0.84 0.84 0.49 0.49 2.92 2.94 0.53 0.53 1.27 1.28 0.50 0.51 0.58 0.58 0.52 0.53 0.48 0.48 5.53 5.57 1.00 1.01 0.66 0.66 0.45 0.46 5.59 5.64 1.29 1.30 2.98 3.00 1.08 1.09 1.49 1.50 0.44 0.45 0.42 0.42 0.34 0.34 June 25, 2019 Item #2 Page 15 of 19 CITY OF CARLSBAD COMMUNITY FACILITIES DISTRICT NO. 1 TAX RATES FOR FISCAL YEAR 2019-20 SPECIAL DEVELOPMENT TAX ONE-TIME PROPERTY TYPE FORMATION OR ANNEXATION DATE TAX RATE IMPROVEMENT AREA II: MAY7, 1991 FY 1993-94 FY 1994-95 RESIDENTIAL (PER DWELLING UNII} (65% of the Maximum Tax) 0 -1.5 DU /ACRE $3,519.79 $3,645.7.1 $3,685.37 1.51 -4.0 DU/ACRE 3,519.79 3,645.71 3,685.37 4.1 -8.0 DU/ACRE 2,121.97 2,197.88 2,221.79 8.1 -15.0 DU/ACRE 2,121.97 2,197.88 2,221.79 15.1 -23.0 DU/ACRE 2,121.97 2,197.88 2,221.79 NON-RESIDENTIAL (PER SQ.FT.) (10% of the Maximum Tax) AUTO -GASOLINE $0.41 $0.42 $0.43 AUTO -REPAIR & SALES 0.22 0.23 0.23 AUTO CAR WASH 0.36 0.37 0.37 BANK -WALK IN 0.65 0.67 0.68 BANK -WITH DRIVE THRU 0.81 0.84 0.85 BOWLING ALLEY 0.40 0.41 0.42 CAMPGROUND 0.70 0.73 0.74 CHURCH 0.27 0.28 0.29 COMMERCIAL SHOPS 0.22 0.23 0.23 COMMUNITY SHOPPING CENTER 0.25 0.26 0.27 CONVENIENCE MARKET 0.95 0.99 1.00 DISCOUNT STORE 0.22 0.23 0.23 GOLF COURSE 0.30 0.3.1 0.32 GROCERY STORE 0.36 0.37 0.38 HEALTH CLUB 0.26 0.27 0.27 HELIPORTS 0.52 0.54 0.54 HOSPITAL -CONVALESCENT 0.31 0.33 0.33 HOSPITAL -GENERAL 0.45 0.47 0.47 HOTEL -CONV. FAG/COMM. 0.36 0.37 0.37 INDOOR SPORTS ARENA 0.31 0.33 0.33 INDUSTRIAL-COMMERCIAL BUSINESS PARK 0.21 0.22 0.22 JUNIOR COLLEGE 0.27 0.28 0.28 LIBRARY 0.40 0.42 0.42 LUMBER/HARDWARE STORE 0.22 0.23 0.23 MARINA 0.62 0.64 0.65 MOTEL 0.29 0.30 0.30 NEIGHBORHOOD SHOPPING CENTER 0.32 0.33 0.34 OFFICE-COMMERCIAL(< 100,000 SF) 0.25 0.26 0.26 OFFICE -GOVERNMENT 0.27 0.27 0.28 OFFICE -HIGH RISE 0.26 0.27 0.27 OFFICE -MEDICAL 0.29 0.30 0.31 OUTDOOR TENNIS COURT 1.03 1.06 1.07 RACETRACK 0.33 0.34 0.34 REGIONAL SHOPPING CENTER 0.23 0.24 0.24 RESORT HOTEL 0.28 0.29 0.29 RESTAURANT -FAST FOOD 1.07 1.11 1.12 RESTAURANT -QUALITY 0.44 0.45 0.46 RESTAURANT -SIT DOWN 0.67 0.69 0.70 S & L-WALKIN 0.43 0.44 0.45 S & L -WITH DRIVE THRU 0.49 0.51 0.51 UNIVERSITY 0.27 0.28 0.28 ALL OTHER COMMERCIAL USES NOT IDENTIFIED ABOVE 0.20 0.21 0.21 ALL OTHER INDUSTRIAL USES NOT IDENTIFIED ABOVE 0.20 0.21 0.21 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 NE'J\/S RECORD INFLATION RATE WAS 1.5%. ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES. FY 1995-96 FY 1996-97 $3,685.37 $3,689.05 3,685.37 3,689.05 2,221.79 2,224.01 2,221.79 2,224.01 2,221.79 2,224.01 $0.43 $0.43 0.23 0.23 0.37 0.37 0.68 0.68 0.85 0.85 0.42 0.42 0.74 0.74 0.29 0.29 0.23 0.23 0.27 0.27 1.00 1.00 0.23 0.23 0.32 0.32 0.38 0.38 0.27 0.27 0.54 0.54 0.33 0.33 0.47 0.47 0.37 0.37 0.33 0.33 0.22 0.22 0.28 0.28 0.42 0.42 0.23 0.23 0.65 0.65 0.30 0.30 0.34 0.34 0.26 0.26 0.28 0.28 0.27 0.27 0.31 0.31 1.07 1.07 0.34 0.34 0.24 0.24 0.29 0.29 1.12 1.12 0.46 0.46 0.70 0.70 0.45 0.45 0.51 0.52 0.28 0.28 0.21 0.21 0.21 0.21 ATTACHMENT A Page 9 FY 1997-98 FY 1998-99 $3,711.06 $3,733.19 3,711.06 3,733.19 2,237.28 2,250.62 2,237.28 2,250.62 2,237.28 2,250.62 $0.43 $0.43 0.24 0.24 0.38 0.38 0.68 0.69 0.85 0.86 0.42 0.42 0.74 0.75 0.29 0.29 0.24 0.24 0.27 0.27 1.00 1.01 0.24 0.24 0.32 0.32 0.38 0.38 0.28 0.28 0.55 0.55 0.33 0.33 0.47 0.48 0.38 0.38 0.33 0.33 0.22 0.23 0.28 0.28 0.43 0.43 0.24 0.24 0.66 0.66 0.31 0.31 0.34 0.34 0.26 0.26 0.28 0.28 0.27 0.28 0.31 0.31 1.08 1.09 0.35 0.35 0.24 0.24 0.29 0.30 1.13 1.14 0.46 0.46 0.70 0.71 0.45 0.45 0.52 0.52 0.28 0.29 0.21 0.22 0.21 0.21 June 25, 2019 Item #2 Page 16 of 19 CITY OF CARLSBAD COMMUNITY FACILITIES DISTRICT NO. 1 TAX RATES FOR FISCAL YEAR 2019-20 SPECIAL DEVELOPMENT TAX ONE-TIME PROPERTY TYPE FORMATION OR ANNEXATION DATE TAX RATE IMPROVEMENT AREA II: FY 1999-00 FY 2000-01 FY 2001-02 RESIDENTIAL (PER DWELLING UNID (65% of the Maximum Tax) 0 -1.5 DU /ACRE $3,775.63 $3,836.92 $3,893.62 1.51 -4.0 DU/ACRE 3,775.63 3,836.92 3,893.62 4.1 -8.0 DU/ACRE 2,276.21 2,313.16 2,347.34 8.1 -15.0 DU/ACRE 2,276.21 2,313.16 2,347.34 15.1 -23.0 DU/ACRE 2,276.21 2,313.16 2,347.34 NON-RESIDENTIAL (PER SQ.FT.) (10% of the Maximum Tax) AUTO -GASOLINE $0.44 $0.44 $0.45 AUTO -REPAIR & SALES 0.24 0.24 0.25 AUTO CAR WASH 0.38 0.39 0.39 BANK -WALK IN 0.70 0.71 0.72 BANK -WITH DRIVE THRU 0.87 0.88 0.89 BOWLING ALLEY 0.43 0.44 0.44 CAMPGROUND 0.76 0.77 0.78 CHURCH 0.29 0.30 0.30 COMMERCIAL SHOPS 0.24 0.24 0.25 COMMUNITY SHOPPING CENTER 0.27 0.28 0.28 CONVENIENCE MARKET 1.02 1.04 1.05 DISCOUNT STORE 0.24 0.24 0.25 GOLF COURSE 0.32 0.33 0.33 GROCERY STORE 0.39 0.39 0.40 HEALTH CLUB 0.28 0.28 0.29 HELIPORTS 0.56 0.56 0.57 HOSPITAL-CONVALESCENT 0.34 0.34 0.35 HOSPITAL -GENERAL 0.48 0.49 0.50 HOTEL -CONV. FAG/COMM. 0.38 0.39 0.39 INDOOR SPORTS ARENA 0.34 0.34 0.35 INDUSTRIAL -COMMERCIAL BUSINESS PARK 0.23 0.23 0.24 JUNIOR COLLEGE 0.29 0.29 0.30 LIBRARY 0.43 0.44 0.45 LUMBER/HARDWARE STORE 0.24 0.24 0.25 MARINA 0.67 0.68 0.69 MOTEL 0.31 0.32 0.32 NEIGHBORHOOD SHOPPING CENTER 0.34 0.35 0.35 OFFICE -COMMERCIAL(< 100,000 SF) 0.27 0.27 0.27 OFFICE -GOVERNMENT 0.28 0.29 0.29 OFFICE -HIGH RISE 0.28 0.28 0.29 OFFICE -MEDICAL 0.31 0.32 0.32 OUTDOOR TENNIS COURT 1.10 1.12 1.13 RACETRACK 0.35 0.36 0.36 REGIONAL SHOPPING CENTER 0.24 0.25 0.25 RESORT HOTEL 0.30 0.30 0.31 RESTAURANT -FAST FOOD 1.15 1.17 1.18 RESTAURANT -QUALITY 0.47 0.48 0.48 RESTAURANT -SIT DOWN 0.72 0.73 0.74 S & L-WALKIN 0.46 0.47 0.47 S & L -WITH DRIVE THRU 0.53 0.54 0.54 UNIVERSITY 0.29 0.29 0.30 ALL OTHER COMMERCIAL USES NOT IDENTIFIED ABOVE 0.22 0.22 0.22 ALL OTHER INDUSTRIAL USES NOT IDENTIFIED ABOVE 0.22 0.22 0.22 NOTES: TAX RATE AREA I INCLUDES PROPERTY WITHIN BRIDGE AND THOROUGHFARE DISTRICT NO. 1. TAX RATE AREA II EXCLUDES PROPERTY IMTHIN BRIDGE AND THOROUGHFARE DISTRICT NO. 1. ENGINEERING NEWS RECORD INFLATION RATE WAS 1.5%. ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES. FY 2002-03 FY 2003-04 $3,932.17 $3,967.25 3,932.17 3,967.25 2,370.58 2,391.73 2,370.58 2,391.73 2,370.58 2,391.73 $0.46 $0.46 0.25 0.25 0.40 0.40 0.73 0.73 0.90 0.91 0.45 0.45 0.79 0.79 0.31 0.31 0.25 0.25 0.28 0.29 1.06 1.07 0.25 0.25 0.34 0.34 0.40 0.41 0.29· 0.29 0.58 0.58 0.35 0.35 0.50 0.51 0.40 0.40 0.35 0.35 0.24 0.24 0.30 0.30 0.45 0.46 0.25 0.25 0.70 0.70 0.32 0.33 0.36 0.36 0.28 0.28 0.30 0.30 0.29 0.29 0.33 0.33 1.15 1.16 0.37 0.37 0.25 0.26 0.31 0.32 1.20 1.21 0.49 0.49 0.75 0.75 0.48 0.48 0.55 0.55 0.30 0.30 0.23 0.23 0.22 0.23 ATTACHMENT A Page 10 FY 2004-05 FY 2005-06 $4,023.95 $4,146.83 4,023.95 4,146.83 2,425.91 2,500.00 2,425.91 2,500.00 2,425.91 2,500.00 $0.47 $0.48 0.26 0.26 0.41 0.42 0.74 0.77 0.92 0.95 0.46 0.47 0.81 0.83 0.31 0.32 0.26 0.26 0.29 0.30 1.09 1.12 0.26 0.26 0.35 0.36 0.41 0.43 0.30 0.31 0.59 0.61 0.36 0.37 0.51 0.53 0.41 0.42 0.36 0.37 0.24 0.25 0.31 0.32 0.46 0.48 0.26 0.26 0.71 0.73 0.33 0.34 0.37 0.38 0.28 0.29 0.30 0.31 0.30 0.31 0.33 0.34 1.17 1.21 0.38 0.39 0.26 0.27 0.32 0.33 1.22 1.26 0.50 0.51 0.76 0.79 0.49 0.50 0.56 0.58 0.31 0.32 0.23 0.24 0.23 0.24 June 25, 2019 Item #2 Page 17 of 19 CITY OF CARLSBAD COMMUNITY FACILITIES DISTRICT NO. 1 TAX RATES FOR FISCAL YEAR 2019-20 SPECIAL DEVELOPMENT TAX ONE-TIME PROPERTY TYPE FORMATION OR ANNEXATION DATE TAX RATE IMPROVEMENT AREA II: FY 2006-07 FY 2007-08 FY 2008-09 RESIDENTIAL (PER DWELLING UNID (65% of the Maximum Tax) 0 -1.5 DU /ACRE $4,218.16 $4,294.77 $4,372.78 1.51 -4.0 DU/ACRE 4,218.16 4,294.77 4,372.78 4.1 -8.0 DU/ACRE 2,542.99 2,589.1 8 2,636.21 8.1 -15.0 DU/ACRE 2,542.99 2,589.18 2,636.21 15.1 -23.0 DU/ACRE 2,542.99 2,589.18 2,636.21 NON-RESIDENTIAL (PER SQ.FT.) (10% of/he Maximum Tax) AUTO -GASOLINE $0.49 $0.50 $0.51 AUTO -REPAIR & SALES 0.27 0.27 0.28 AUTO CAR WASH 0.43 0.43 0.44 BANK -WALK IN 0.78 0.79 0.81 BANK -WITH DRIVE THRU 0.97 0.99 1.00 BOWLING ALLEY 0.48 0.49 0.50 CAMPGROUND 0.84 0.86 0.88 CHURCH 0.33 0.33 0.34 COMMERCIAL SHOPS 0.27 0.27 0.28 COMMUNITY SHOPPING CENTER 0.30 0.31 0.32 CONVENIENCE MARKET 1.14 1.16 1.18 DISCOUNT STORE 0.27 0.27 0.28 GOLF COURSE 0.36 0.37 0.38 GROCERY STORE 0.43 0.44 0.45 HEALTH CLUB 0.31 0.32 0.32 HELIPORTS 0.62 0.63 0.64 HOSPITAL -CONVALESCENT 0.38 0.38 0.39 HOSPITAL -GENERAL 0.54 0.55 0.56 HOTEL -CONV. FAG/COMM. 0.43 0.43 0.44 INDOOR SPORTS ARENA 0.38 0.38 0.39 INDUSTRIAL -COMMERCIAL BUSINESS PARK 0.26 0.26 0.26 JUNIOR COLLEGE 0.32 0.33 0.33 LIBRARY 0.48 0.49 0.50 LUMBER/HARDWARE STORE 0.27 0.27 0.28 MARINA 0.75 0.76 0.77 MOTEL 0.35 0.35 0.36 NEIGHBORHOOD SHOPPING CENTER 0.38 0.39 0.40 OFFICE-COMMERCIAL(< 100,000 SF) 0.30 0.30 0.31 OFFICE -GOVERNMENT 0.32 0.32 0.33 OFFICE -HIGH RISE 0.31 0.32 0.32 OFFICE -MEDICAL 0.35 0.36 0.36 OUTDOOR TENNIS COURT 1.23 1.25 1.27 RACETRACK 0.39 0.40 0.41 REGIONAL SHOPPING CENTER 0.27 0.28 0.28 RESORT HOTEL 0.34 0.34 0.35 RESTAURANT -FAST FOOD 1.28 1.31 1.33 RESTAURANT -QUALITY 0.52 0.53 0.54 RESTAURANT -SIT DOWN 0.80 0.81 0.83 S & L-WALK IN 0.51 0.52 0.53 S & L -WITH DRIVE THRU 0.59 0.60 0.61 UNIVERSITY 0.32 0.33 0.34 ALL OTHER COMMERCIAL USES NOT IDENTIFIED ABOVE 0.24 0.25 0.25 ALL OTHER INDUSTRIAL USES NOT IDENTIFIED ABOVE 0.24 0.24 0.25 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 NEV\/S RECORD INFLATION RATE WAS 1.5%. ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES. FY 2009-10 FY 2010-11 $4,508.37 $4,439.72 4,508.37 4,439.72 2,717.96 2,676.57 2,717.96 2,676.57 2,717.96 2,676.57 $0.52 $0.51 0.29 0.28 0.46 0.45 0.83 0.82 1.03 1.02 0.51 0.50 0.90 0.89 0.35 0.35 0.29 0.28 0.33 0.32 1.22 1.20 0.29 0.28 0.39 0.38 0.46 0.46 0.33 0.33 0.66 0.65 0.40 0.40 0.58 0.57 0.46 0.45 0.40 0.40 0.27 0.27 0.34 0.34 0.52 0.51 0.29 0.28 0.80 0.79 0.37 0.37 0.41 0.40 0.32 0.31 0.34 0.33 0.33 0.33 0.37 0.37 1.31 1.29 0.42 0.41 0.29 0.29 0.36 0.35 1.37 1.35 0.56 0.55 0.86 0.84 0.55 0.54 0.63 0.62 0.35 0.34 0.26 0.26 0.26 0.25 ATTACHMENT A Page 11 FY2011-12 FY 2012-13 $4,501 .02 $4,554.39 4,501.02 4,554.39 2,713.52 2,745.70 2,713.52 2,745.70 2,713.52 2,745.70 $0.52 $0.53 0.29 0.29 0.46 0.46 0.83 0.84 1.03 1.05 0.51 0.52 0.90 0.91 0.35 0.35 0.29 0.29 0.33 0.33 1.22 1.23 0.29 0.29 0.39 0.39 0.46 0.47 0.33 0.34 0.66 0.67 0.40 0.41 0.57 0.58 0.46 0.46 0.40 0.41 0.27 0.28 0.34 0.35 0.52 0.52 0.29 0.29 0.80 0.81 0.37 0.38 0.41 0.41 0.32 0.32 0.34 0.34 0.33 0.34 0.37 0.38 1.31 1.33 0.42 0.43 0.29 0.29 0.36 0.36 1.37 1.38 0.56 0.56 0.85 0.86 0.55 0.55 0.63 0.64 0.34 0.35 0.26 0.26 0.26 0.26 June 25, 2019 Item #2 Page 18 of 19 CITY OF CARLSBAD COMMUNITY FACILITIES DISTRICT NO. 1 TAX RATES FOR FISCAL YEAR 2019-20 SPECIAL DEVELOPMENT TAX ONE-TIME PROPERTY TYPE FORMATION OR ANNEXATION DATE TAX RATE IMPROVEMENT AREA II: FY 2013-14 FY 2014-15 FY 2015-16 RESIDENTIAL (PER DWELLING UNID (65% of the Maximum Tax) 0 -1.5 DU /ACRE $4,554.39 $4,650.25 $4,705.39 1.51 -4.0 DU/ACRE 4,554.39 4,650.25 4,705.39 4.1 -8.0 DU/ACRE 2,745.70 2,803.49 2,836.73 8.1 -15.0 DU/ACRE 2,745.70 2,803.49 2,836.73 15.1 -23.0 DU/ACRE 2,745.70 2,803.49 2,836.73 NON-RESIDENTIAL (PER SQ.FT.) (10% of the Maximum Tax) AUTO -GASOLINE $0.53 $0.54 $0.55 AUTO -REPAIR & SALES 0.29 0.29 0.30 AUTO CAR WASH 0.46 0.47 0.48 BANK -WALK IN 0.84 0.86 0.87 BANK -WITH DRIVE THRU 1.05 1.07 1.08 BOWLING ALLEY 0.52 0.53 0.53 CAMPGROUND · 0.91 0.93 0.94 CHURCH 0.35 0.36 0.37 COMMERCIAL SHOPS 0.29 0.29 0.30 COMMUNITY SHOPPING CENTER 0.33 0.34 0.34 CONVENIENCE MARKET 1.23 1.26 1.27 DISCOUNT STORE 0.29 0.29 0.30 GOLF COURSE 0.39 0.40 0.40 GROCERY STORE 0.47 0.48 0.48 HEALTH CLUB 0.34 0.35 0.35 HELIPORTS 0.67 0.68 0.69 HOSPITAL -CONVALESCENT 0.41 0.42 0.42 HOSPITAL -GENERAL 0.58 0.59 0.60 HOTEL -CONV. FAG/COMM. 0.46 0.47 0.48 INDOOR SPORTS ARENA 0.41 0.42 0.42 INDUSTRIAL -COMMERCIAL BUSINESS PARK 0.28 0.28 0.29 JUNIOR COLLEGE 0.35 0.35 0.36 LIBRARY 0.52 0.53 0.54 LUMBER/HARDWARE STORE 0.29 0.29 0.30 MARINA 0.81 0.82 0.83 MOTEL 0.38 0.38 0.39 NEIGHBORHOOD SHOPPING CENTER 0.41 0.42 0.43 OFFICE -COMMERCIAL(< 100,000 SF) 0.32 0.33 0.33 OFFICE -GOVERNMENT 0.34 0.35 0.35 OFFICE -HIGH RISE 0.34 0.34 0.35 OFFICE -MEDICAL 0.38 0.39 0.39 OUTDOOR TENNIS COURT 1.33 1.35 1.37 RACETRACK 0.43 0.43 0.44 REGIONAL SHOPPING CENTER 0.29 0.30 0.30 RESORT HOTEL 0.36 0.37 0.37 RESTAURANT-FAST FOOD 1.38 1.41 1.43 RESTAURANT -QUALITY 0.56 0.58 0.58 RESTAURANT -SIT DOWN 0.86 0.88 0.89 S & L-WALKIN 0.55 0.57 0.57 S & L -WITH DRIVE THRU 0'64 0.65 0.66 UNIVERSITY 0.35 0.36 0.36 ALL OTHER COMMERCIAL USES NOT IDENTIFIED ABOVE 0.26 0.27 0.27 ALL OTHER INDUSTRIAL USES NOT IDENTIFIED ABOVE 0.26 0.26 0.27 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 1.5%. ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES. FY 2016-17 FY 2017-18 $4,740.42 $4,840.19 4,740.42 4,840.19 2,857.85 2,918.00 2,857.85 2,918.00 2,857.85 2,918.00 $0.55 $0.56 0.30 0.31 0.48 0.49 0.87 0.89 1.09 1.11 0.54 0.55 0.95 0.97 0.37 0.38 0.30 0.31 0.34 0.35 1.28 1.31 0.30 0.31 0.41 0.42 0.49 0.50 0.35 0.36 0.70 0.71 0.42 0.43 0.60 0.62 0.48 0.49 0.42 0.43 0.29 0.29 0.36 0.37 0.54 0.56 0.30 0.31 0.84 0.86 0.39 0.40 0.43 0.44 0.33 0.34 0.36 0.37 0.35 0.36 0.39 0.40 1.38 1.41 0.44 0.45 0.31 0.31 0.38 0.38 1.44 1.47 0.59 0.60 0.90 0.92 0.58 0.59 0.66 0.68 0.36 0.37 0.27 0.28 0.27 0.28 ATTACHMENT A Page 12 FY 2018-19 FY 2019-20 $4,899.95 $4,936.42 4,899.95 4,936.42 2,954.02 2,976.01 2,954.02 2,976.01 2,954.02 2,976.01 $0.57 $0.57 0.31 0.31 0.50 0.50 0.90 0.91 1.12 1.13 0.56 0.56 0.98 0.99 0.38 0.38 0.31 0.31 \ 0.35 0.36 1.32 1.33 0.31 0.31 0.42 0.42 0.50 0.51 0.36 0.37 0.72 0.73 0.44 0.44 0.63 0.63 0.50 0.50 0.44 0.44 0.30 0.30 0.37 0.38 0.56 0.57 0.31 0.31 0.87 0.87 0.40 0.41 0.45 0.45 0.34 0.35 0.37 0.37 0.36 0.36 0.41 0.41 1.43 1.44 0.46 0.46 0.32 0.32 0.39 0.39 1.49 1.50 0.61 0.61 0.93 0.94 0.60 0.60 0.68 0.69 0.38 0.38 0.28 0.29 0.28 0.28 June 25, 2019 Item #2 Page 19 of 19 To the members of the: CllY COUNCIL Oateb!l-Sll'kA ✓ cc ✓ CM ✓ COO /oCM (3) ✓ June 25, 2019 Council Memorandum To: Honorable Mayor Hall and Members of the titytouncil From: Elaine Lu key, Chief Operations Officer t'([ {city of Carlsbad Memo ID# 2019072 Re: Responses to Questions From the June 24 City Council Briefings Agenda Item No. 2 -Establish Fiscal Year 2019-20 Special Taxes for Community Facilities District No. 1 Question 1: Please provide a map of the district. Answer: Please see attached map of the Community Facilities District (CFD) No. 1 (Attachment 1). The yellow shaded properties are those properties included within CFD No. 1 at the time of CFO No. l's formation. The purple shaded properties are those undeveloped properties which are required to annex into CFO No. 1 when they develop (many of which have been annexed and developed). Question 2: What was the proportion of residential to Commercial/Industrial? Answer: Pursuant to the rate and method of apportionment of special tax approved when CFD No. 1 was formed, capital costs "shall be allocated 65% to residential property and 35% to commercial/industrial property." This proration "was based on a projection of land uses and the development fee to be paid." Question 3: When was the last time tax rates increased for both residential and commercial/industrial? Answer: The residential percentage of maximum special tax levy was last increased in fiscal year 2011-12 when it went from 50% to 55%. The commercial/industrial percentage of maximum special tax levy was last increased in fiscal year 1998-99 when it went from 70% to 100%. Since then, the commercial/industrial percentage of maximum special tax levy has slowiy been decreasing with the last change taking place during fiscal year 2016-17 (decreased from 25% to 10%). Agenda Item No. 3 -Fiscal Year 2019-20 Preliminary Engineer's Report for Levy of Assessments Within Lighting and Landscaping District No. 1 Question 1: Please include applicable maps. Answer: Please see attached (Attachments 2, 3 and 4). City Manager's Office City Hall 1200 Carlsbad Village Drive I Carlsbad, CA 92008 I 760-434-2820 t Honorable Mayor Hall and Members of the City Council June 25, 2019 Page 2 Agenda Item No. 4-Fiscal Year 2019-20 Preliminary Engineer's Report for Levy of Assessments Within Lighting and Landscaping District No. 2 Question 1: Please include applicable maps. Answer: Please see attached (Attachment 5). Agenda Item No. 8 -Lease Agreement with MAAC Project Question 1: Do we have energy star scores for our city buildings, whether leased out or used internally? Answer: The most recent and comprehensive evaluation of city facility/building energy use was SANDAG's Energy Roadmap, which used Energy Star Portfolio Manager. The roadmap was accepted by City Council on April 14, 2015 (Resolution No. 2015-091). Currently the only building we have benchmarked and are tracking in the Energy Star Program is the Faraday Center building. The current "score" for the Faraday Center building is 57. This indicates the building is performing better than 50% of its peers. A score of 75 or higher is required to be eligible for Energy Star certification. The city has made application to include Safety Training Center, Farmers and Dove Library (facilities greater than 50,000 square feet) and anticipate having them completed within the next month. Agenda Item No. 11-carlsbad Raceway Specific Plan/Tesla -Sales and Service Center Question 1: Where will test-driving occur? Answer: Page 12 of the Carlsbad Raceway Specific Plan, Section C. 6. F. includes the-following requirement: Electric Vehicle Dealerships shall provide to all sales and service employees a map which designates areas for test driving. This map shall note that test driving in residential areas shall be strictly prohibited. This map shall be approved by the Transportation Director and City Planner prior to issuance of building permits. Attachments: 1) Map -Community Facilities District No. 1 2) Map -Street Median Improvement Zone and Median Facilities 3) Map -Street Lighting Improvement Zone and Lighting Facilities 4) Map-Street Tree Improvement Zone 5) Map-Lighting and Landscape District No. 2 cc: Celia Brewer, City Attorney Scott Chadwick, City Manager Gary Barberio, Deputy City Manager, Community Services PACIFIC OCEAN I "de CFD#1 at Time of ✓ r-7 ns1 . L__J CFD#1 Formation Inside CFD#1 When CJ Developed 0 Miles PACIFIC OCEAN Median Benefit Zone 0 Miles £ a, Q. 5l E § 0 PACIFIC OCEAN Zone 1 • City Owned and Maintained Lights • A1 • Slreel lights al lnlarsedlons only (residential) • B1 • Street lights al Intersections and mid-block (resldenllal) C1 • Street light spacing at current city standards (resldenUal) • D1 • City owned slreel llghls on surrounding slreels, private lghUng within development (single family residential, only adjacent city tights will be celcutated for code assessment cost) E2. Slreel light spacing at a.rent city standards, condos and apartment buildings, ten units and above F2 • Street Hghl spacing al current city standard, commercial and hdustrtal parcels • G2 • Special lighting and spacing standard.downtown redevelopment area • H1 • Street light spacing at current city standerd, time shares only Zone 2 • Non-Benefiting, Undeveloped Areas (no assessments) D 9 0 Miles PACIFIC OCEAN .. Tree Benefit Zone 0 Miles "O ~ ~ ~ X Cl) _, i i5 l .s:; :S' PACIFIC OCEAN ~,.-----------~ Development Names: ,:, ~ Zone 1 -Calavera Hills ;; Zone 2 -Kelly Ranch ~ Zone 3 -The Oaks South z ~ Zone 4 -Thompson/Tabata i Zone 5 -Palomar Forum/Raceway ; Zone 6 -Bressi Ranch £ "' a. Zone 7 -The Greens Zone 8 -The Ridge Zone 9 -The Oaks North Industrial Zone 10 -Robertson Ranch East Zone 11 -The Oaks North Residential Zone 12 -La Costa Town Square Zone 13 -Fair Oaks Valley 5l -Zone 14 -Quarry Creek E § ll=====z .. o_n=e•1•5=-=-=R=o=b=e=rt=s=o=n=R=a=n=c=h=W=e=s=t===-1::=:="'=•=·-="'==" ... ==••=•~=~-==OIL==