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HomeMy WebLinkAbout2023-07-11; City Council; Resolution 2023-188RESOLUTION NO. 2023-188 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF CARLSBAD, CALIFORNIA, ESTABLISHING THE FISCAL YEAR 2023-24 SPECIAL TAXES FOR COMMUNITY FACILITIES DISTRICT NO. 1 WHEREAS, the CITY COUNCIL of the CITY OF CARLSBAD, CALIFORNIA ("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 ofthe "Mello-Roos Community Facilities Act of 1982," being Chapter 2.5, Part 1, Division 2, Title 5 of the Government Code of the State of California. This Community Facilities District shall be referred to as COMMUNITY FACILITIES DISTRICT NO. 1 ("District"); and WHEREAS, this legislative body, by Ordinance as authorized by California Government Code Section 53340, has authorized the levy of a special tax to pay for costs and expenses related to the District, and this legislative body desires to establish the specific rate of the special tax to be collected for the next fiscal year 2023-24. 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 2023-24 to pay for the costs and expenses for the District is determined and established as set forth in Attachment A. 3.That the rate as set forth in Attachment A does not exceed the amount as previously authorized by the 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; b.Necessary replenishment of bond reserve funds or other reserve funds; c.Payment of costs and expenses of authorized public facilities; d.Repayment of advances and loans, if appropriate; and e.Payment of administrative expenses of the District. 5.That the proceeds of the special taxes shall be used as set forth above and shall not be used for any other purpose. 6.That 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 authorized to deduct reasonable administrative costs incurred in collecting any said special tax. 7.That all monies above collected shall be paid into the District funds, including any bond fund and reserve fund. 8.That the Finance Director is directed to calculate the installment of the annual special tax for each parcel within the District and provide a list of those special taxes to the Auditor of the County. The Auditor of the County is 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. 9.That 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 11th day of MY, 2023, by the following vote, to wit: AYES: NAYS: ABSTAIN: ABSENT: Blackburn, Bhat-Patel, Acosta, Burkholder, Luna. None. None. None. f-- KEITH BLACKBURN, Mayor SHERRY FREISINGER, City Clerk (SEAL) Page 1 PROPERTY TYPE TAX RATE IMPROVEMENT AREA I:MAY 7, 1991 FY 1993-94 FY 1994-95 FY 1995-96 FY 1996-97 FY 1997-98 RESIDENTIAL (PER ACRE) RL $423 $438 $443 $443 $444 $446 RLM 1,163 1,204 1,217 1,217 1,219 1,226 RM 1,949 2,019 2,041 2,041 2,043 2,055 RMH 2,988 3,095 3,129 3,129 3,132 3,151 RH 4,207 4,357 4,405 4,405 4,409 4,435 NON-RESIDENTIAL (PER ACRE) COMMERCIAL $3,615 $3,744 $3,785 $3,785 $3,789 $3,811 INDUSTRIAL 1,807 1,872 1,892 1,892 1,894 1,906 PROPERTY TYPE TAX RATE IMPROVEMENT AREA II:MAY 7, 1991 FY 1993-94 FY 1994-95 FY 1995-96 FY 1996-97 FY 1997-98 RESIDENTIAL (PER ACRE) RL $417 $432 $437 $437 $437 $440 RLM 1,145 1,186 1,199 1,199 1,200 1,207 RM 1,833 1,899 1,919 1,919 1,921 1,933 RMH 2,813 2,914 2,946 2,946 2,949 2,966 RH 4,125 4,273 4,319 4,319 4,324 4,349 NON-RESIDENTIAL (PER ACRE) COMMERCIAL $2,410 $2,496 $2,523 $2,523 $2,526 $2,541 INDUSTRIAL 1,446 1,498 1,514 1,514 1,515 1,524 NOTE: ACTUAL TAX RATES FOR UNDEVELOPED PROPERTY FOR FISCAL YEAR 2023-24 ARE HEREIN ESTABLISHED AT $0 PER ACRE. 2023-24 MAXIMUM PERCENTAGE 2023-24 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 0.20%. ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES. CITY OF CARLSBAD TAX RATES FOR FISCAL YEAR 2023-24 ANNUAL NON-RESIDENTIAL TAX - DEVELOPED PROPERTY % OF ONE-TIME SPECIAL TAX 13.81% MAXIMUM UNDEVELOPED PROPERTY TAX TAX RATES FOR FISCAL YEAR 2023-24 7.50% FORMATION OR ANNEXATION DATE FORMATION OR ANNEXATION DATE COMMUNITY FACILITES DISTRICT NO. 1 Attachment A Page 2 PROPERTY TYPE TAX RATE IMPROVEMENT AREA I:FY 1998-99 FY 1999-00 FY 2000-01 FY 2001-02 FY 2002-03 FY 2003-04 RESIDENTIAL (PER ACRE) RL $449 $454 $461 $468 $473 $477 RLM 1,233 1,247 1,267 1,286 1,299 1,311 RM 2,067 2,091 2,125 2,156 2,177 2,197 RMH 3,169 3,205 3,257 3,306 3,338 3,368 RH 4,462 4,512 4,586 4,653 4,699 4,741 NON-RESIDENTIAL (PER ACRE) COMMERCIAL $3,834 $3,877 $3,940 $3,999 $4,038 $4,074 INDUSTRIAL 1,917 1,939 1,970 1,999 2,019 2,037 PROPERTY TYPE TAX RATE IMPROVEMENT AREA II:FY 1998-99 FY 1999-00 FY 2000-01 FY 2001-02 FY 2002-03 FY 2003-04 RESIDENTIAL (PER ACRE) RL $442 $448 $455 $462 $466 $470 RLM 1,214 1,228 1,248 1,266 1,279 1,290 RM 1,944 1,966 1,998 2,028 2,048 2,066 RMH 2,984 3,018 3,067 3,112 3,143 3,171 RH 4,375 4,425 4,497 4,563 4,609 4,650 NON-RESIDENTIAL (PER ACRE) COMMERCIAL $2,556 $2,585 $2,627 $2,666 $2,692 $2,716 INDUSTRIAL 1,534 1,551 1,576 1,599 1,615 1,630 NOTE: ACTUAL TAX RATES FOR UNDEVELOPED PROPERTY FOR FISCAL YEAR 2023-24 ARE HEREIN ESTABLISHED AT $0 PER ACRE. FORMATION OR ANNEXATION DATE CITY OF CARLSBAD MAXIMUM UNDEVELOPED PROPERTY TAX TAX RATES FOR FISCAL YEAR 2023-24 COMMUNITY FACILITES DISTRICT NO. 1 FORMATION OR ANNEXATION DATE FORMATION OR ANNEXATION DATE Page 3 PROPERTY TYPE TAX RATE IMPROVEMENT AREA I:FY 2004-05 FY 2005-06 FY 2006-07 FY 2007-08 FY 2008-09 RESIDENTIAL (PER ACRE) RL $484 $499 $507 $516 $526 RLM 1,329 1,370 1,393 1,419 1,445 RM 2,228 2,296 2,336 2,378 2,421 RMH 3,416 3,520 3,581 3,646 3,712 RH 4,809 4,956 5,041 5,133 5,226 NON-RESIDENTIAL (PER ACRE) COMMERCIAL $4,132 $4,259 $4,332 $4,411 $4,491 INDUSTRIAL 2,066 2,129 2,166 2,205 2,245 PROPERTY TYPE TAX RATE IMPROVEMENT AREA II:FY 2004-05 FY 2005-06 FY 2006-07 FY 2007-08 FY 2008-09 RESIDENTIAL (PER ACRE) RL $477 $492 $500 $509 $518 RLM 1,309 1,349 1,372 1,397 1,422 RM 2,096 2,159 2,197 2,237 2,277 RMH 3,216 3,315 3,372 3,433 3,495 RH 4,716 4,860 4,944 5,034 5,125 NON-RESIDENTIAL (PER ACRE) COMMERCIAL $2,755 $2,839 $2,888 $2,940 $2,994 INDUSTRIAL 1,653 1,703 1,733 1,764 1,796 NOTE: ACTUAL TAX RATES FOR UNDEVELOPED PROPERTY FOR FISCAL YEAR 2023-24 ARE HEREIN ESTABLISHED AT $0 PER ACRE. FORMATION OR ANNEXATION DATE CITY OF CARLSBAD MAXIMUM UNDEVELOPED PROPERTY TAX TAX RATES FOR FISCAL YEAR 2023-24 COMMUNITY FACILITES DISTRICT NO. 1 FORMATION OR ANNEXATION DATE FORMATION OR ANNEXATION DATE Page 4 PROPERTY TYPE TAX RATE IMPROVEMENT AREA I:FY 2009-10 FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 RESIDENTIAL (PER ACRE) RL $542 $534 $541 $548 $548 RLM 1,489 1,467 1,487 1,505 1,505 RM 2,496 2,458 2,492 2,522 2,522 RMH 3,827 3,769 3,821 3,866 3,866 RH 5,388 5,306 5,379 5,443 5,443 NON-RESIDENTIAL (PER ACRE) COMMERCIAL $4,630 $4,559 $4,622 $4,677 $4,677 INDUSTRIAL 2,315 2,280 2,311 2,339 2,339 PROPERTY TYPE TAX RATE IMPROVEMENT AREA II:FY 2009-10 FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 RESIDENTIAL (PER ACRE) RL $534 $526 $534 $540 $540 RLM 1,466 1,444 1,464 1,481 1,481 RM 2,348 2,312 2,344 2,372 2,372 RMH 3,604 3,549 3,598 3,640 3,640 RH 5,284 5,203 5,275 5,338 5,338 NON-RESIDENTIAL (PER ACRE) COMMERCIAL $3,087 $3,040 $3,082 $3,118 $3,118 INDUSTRIAL 1,852 1,824 1,849 1,871 1,871 NOTE: ACTUAL TAX RATES FOR UNDEVELOPED PROPERTY FOR FISCAL YEAR 2023-24 ARE HEREIN ESTABLISHED AT $0 PER ACRE. FORMATION OR ANNEXATION DATE CITY OF CARLSBAD MAXIMUM UNDEVELOPED PROPERTY TAX TAX RATES FOR FISCAL YEAR 2023-24 COMMUNITY FACILITES DISTRICT NO. 1 FORMATION OR ANNEXATION DATE FORMATION OR ANNEXATION DATE Page 5 PROPERTY TYPE TAX RATE IMPROVEMENT AREA I:FY 2014-15 FY 2015-16 FY 2016-17 FY 2017-18 FY 2018-19 RESIDENTIAL (PER ACRE) RL $559 $566 $570 $582 $589 RLM 1,536 1,554 1,566 1,599 1,619 RM 2,575 2,605 2,625 2,680 2,713 RMH 3,948 3,995 4,024 4,109 4,160 RH 5,558 5,624 5,665 5,785 5,856 NON-RESIDENTIAL (PER ACRE) COMMERCIAL $4,776 $4,832 $4,868 $4,971 $5,032 INDUSTRIAL 2,388 2,416 2,434 2,485 2,516 PROPERTY TYPE TAX RATE IMPROVEMENT AREA II:FY 2014-15 FY 2015-16 FY 2016-17 FY 2017-18 FY 2018-19 RESIDENTIAL (PER ACRE) RL $551 $558 $562 $574 $581 RLM 1,512 1,530 1,542 1,574 1,593 RM 2,422 2,450 2,469 2,521 2,552 RMH 3,717 3,761 3,789 3,869 3,917 RH 5,450 5,515 5,556 5,673 5,743 NON-RESIDENTIAL (PER ACRE) COMMERCIAL $3,184 $3,222 $3,245 $3,314 $3,355 INDUSTRIAL 1,910 1,933 1,947 1,988 2,013 NOTE: ACTUAL TAX RATES FOR UNDEVELOPED PROPERTY FOR FISCAL YEAR 2023-24 ARE HEREIN ESTABLISHED AT $0 PER ACRE. FORMATION OR ANNEXATION DATE FORMATION OR ANNEXATION DATE CITY OF CARLSBAD MAXIMUM UNDEVELOPED PROPERTY TAX TAX RATES FOR FISCAL YEAR 2023-24 COMMUNITY FACILITES DISTRICT NO. 1 FORMATION OR ANNEXATION DATE Page 6 PROPERTY TYPE TAX RATE IMPROVEMENT AREA I:FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 RESIDENTIAL (PER ACRE) RL $594 $592 $594 $630 $631 RLM 1,631 1,627 1,633 1,731 1,733 RM 2,733 2,728 2,737 2,902 2,905 RMH 4,191 4,182 4,197 4,449 4,454 RH 5,900 5,888 5,908 6,264 6,270 NON-RESIDENTIAL (PER ACRE) COMMERCIAL $5,070 $5,059 $5,077 $5,382 $5,388 INDUSTRIAL 2,535 2,530 2,539 2,691 2,694 PROPERTY TYPE TAX RATE IMPROVEMENT AREA II:FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 RESIDENTIAL (PER ACRE) RL $585 $584 $586 $621 $622 RLM 1,605 1,602 1,608 1,704 1,706 RM 2,571 2,566 2,574 2,729 2,732 RMH 3,946 3,938 3,952 4,189 4,193 RH 5,786 5,774 5,794 6,143 6,149 NON-RESIDENTIAL (PER ACRE) COMMERCIAL $3,380 $3,373 $3,385 $3,588 $3,592 INDUSTRIAL 2,028 2,024 2,031 2,153 2,155 NOTE: ACTUAL TAX RATES FOR UNDEVELOPED PROPERTY FOR FISCAL YEAR 2023-24 ARE HEREIN ESTABLISHED AT $0 PER ACRE. FORMATION OR ANNEXATION DATE FORMATION OR ANNEXATION DATE CITY OF CARLSBAD MAXIMUM UNDEVELOPED PROPERTY TAX TAX RATES FOR FISCAL YEAR 2023-24 COMMUNITY FACILITES DISTRICT NO. 1 CITY OF CARLSBAD COMMUNITY FACILITIES DISTRICT NO. 1 TAX RATES FOR FISCAL YEAR 2023-24 SPECIAL DEVELOPMENT TAX ONE-TIME Page 7 PROPERTY TYPE TAX RATE IMPROVEMENT AREA I:MAY 7, 1991 FY 1993-94 FY 1994-95 FY 1995-96 FY 1996-97 FY 1997-98 RESIDENTIAL (PER DWELLING UNIT) (90% of the Maximum Tax) 0 - 1.5 DU /ACRE $6,034.76 $6,250.64 $6,318.64 $6,318.64 $6,324.96 $6,362.68 1.51 - 4.0 DU/ACRE 6,034.76 6,250.64 6,318.64 6,318.64 6,324.96 6,362.68 4.1 - 8.0 DU/ACRE 3,809.00 3,945.26 3,988.18 3,988.18 3,992.17 4,015.98 8.1 - 15.0 DU/ACRE 3,809.00 3,945.26 3,988.18 3,988.18 3,992.17 4,015.98 15.1 - 23.0 DU/ACRE 3,809.00 3,945.26 3,988.18 3,988.18 3,992.17 4,015.98 NON-RESIDENTIAL (PER SQ.FT.) (10% of the Maximum Tax) AUTO - GASOLINE $1.22 $1.27 $1.28 $1.28 $1.28 $1.29 AUTO - REPAIR & SALES 0.51 0.53 0.54 0.54 0.54 0.54 AUTO CAR WASH 0.95 0.98 1.00 1.00 1.00 1.00 BANK - WALK IN 1.93 2.00 2.02 2.02 2.03 2.04 BANK - WITH DRIVE THRU 2.72 2.82 2.85 2.85 2.85 2.87 BOWLING ALLEY 1.00 1.03 1.05 1.05 1.05 1.05 CAMPGROUND 2.64 2.73 2.76 2.76 2.76 2.78 CHURCH 0.45 0.47 0.47 0.47 0.47 0.47 COMMERCIAL SHOPS 0.44 0.45 0.46 0.46 0.46 0.46 COMMUNITY SHOPPING CENTER 0.64 0.66 0.67 0.67 0.67 0.67 CONVENIENCE MARKET 4.11 4.26 4.31 4.31 4.31 4.34 DISCOUNT STORE 0.48 0.50 0.51 0.51 0.51 0.51 GOLF COURSE 0.46 0.48 0.48 0.48 0.48 0.49 GROCERY STORE 1.17 1.21 1.23 1.23 1.23 1.24 HEALTH CLUB 0.44 0.45 0.46 0.46 0.46 0.46 HELIPORTS 1.60 1.66 1.68 1.68 1.68 1.69 HOSPITAL - CONVALESCENT 0.35 0.36 0.37 0.37 0.37 0.37 HOSPITAL - GENERAL 0.58 0.61 0.61 0.61 0.61 0.62 HOTEL - CONV. FAC/COMM.0.52 0.54 0.55 0.55 0.55 0.55 INDOOR SPORTS ARENA 0.35 0.36 0.37 0.37 0.37 0.37 INDUSTRIAL - COMMERCIAL BUSINESS PARK 0.32 0.33 0.34 0.34 0.34 0.34 JUNIOR COLLEGE 0.33 0.34 0.35 0.35 0.35 0.35 LIBRARY 0.64 0.66 0.67 0.67 0.67 0.68 LUMBER/HARDWARE STORE 0.37 0.39 0.39 0.39 0.39 0.39 MARINA 2.24 2.32 2.34 2.34 2.34 2.36 MOTEL 0.41 0.42 0.42 0.42 0.42 0.43 NEIGHBORHOOD SHOPPING CENTER 0.97 1.01 1.02 1.02 1.02 1.03 OFFICE - COMMERCIAL (< 100,000 SF)0.39 0.40 0.40 0.40 0.40 0.41 OFFICE - GOVERNMENT 0.44 0.46 0.46 0.46 0.46 0.47 OFFICE - HIGH RISE 0.40 0.42 0.42 0.42 0.42 0.42 OFFICE - MEDICAL 0.36 0.38 0.38 0.38 0.38 0.38 OUTDOOR TENNIS COURT 4.24 4.39 4.44 4.44 4.44 4.47 RACE TRACK 0.77 0.80 0.80 0.80 0.81 0.81 REGIONAL SHOPPING CENTER 0.50 0.52 0.53 0.53 0.53 0.53 RESORT HOTEL 0.35 0.36 0.36 0.36 0.36 0.37 RESTAURANT - FAST FOOD 4.29 4.44 4.49 4.49 4.49 4.52 RESTAURANT - QUALITY 0.99 1.02 1.04 1.04 1.04 1.04 RESTAURANT - SIT DOWN 2.28 2.37 2.39 2.39 2.39 2.41 S & L - WALK IN 0.83 0.86 0.87 0.87 0.87 0.87 S & L - WITH DRIVE THRU 1.14 1.18 1.20 1.20 1.20 1.21 UNIVERSITY 0.34 0.35 0.36 0.36 0.36 0.36 ALL OTHER COMMERCIAL USES NOT IDENTIFIED ABOVE 0.32 0.33 0.34 0.34 0.34 0.34 ALL OTHER INDUSTRIAL USES NOT IDENTIFIED ABOVE 0.26 0.27 0.27 0.27 0.27 0.28 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 0.20%. ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES. FORMATION OR ANNEXATION DATE CITY OF CARLSBAD COMMUNITY FACILITIES DISTRICT NO. 1 TAX RATES FOR FISCAL YEAR 2023-24 SPECIAL DEVELOPMENT TAX ONE-TIME Page 8 PROPERTY TYPE TAX RATE IMPROVEMENT AREA I:FY 1998-99 FY 1999-00 FY 2000-01 FY 2001-02 FY 2002-03 RESIDENTIAL (PER DWELLING UNIT) (90% of the Maximum Tax) 0 - 1.5 DU /ACRE $6,400.63 $6,473.40 $6,578.48 $6,675.70 $6,741.79 1.51 - 4.0 DU/ACRE 6,400.63 6,473.40 6,578.48 6,675.70 6,741.79 4.1 - 8.0 DU/ACRE 4,039.93 4,085.86 4,152.18 4,213.55 4,255.26 8.1 - 15.0 DU/ACRE 4,039.93 4,085.86 4,152.18 4,213.55 4,255.26 15.1 - 23.0 DU/ACRE 4,039.93 4,085.86 4,152.18 4,213.55 4,255.26 NON-RESIDENTIAL (PER SQ.FT.) (10% of the Maximum Tax) AUTO - GASOLINE $1.30 $1.31 $1.33 $1.35 $1.36 AUTO - REPAIR & SALES 0.54 0.55 0.56 0.57 0.57 AUTO CAR WASH 1.01 1.02 1.04 1.05 1.06 BANK - WALK IN 2.05 2.07 2.11 2.14 2.16 BANK - WITH DRIVE THRU 2.88 2.92 2.97 3.01 3.04 BOWLING ALLEY 1.06 1.07 1.09 1.10 1.12 CAMPGROUND 2.80 2.83 2.87 2.92 2.95 CHURCH 0.48 0.48 0.49 0.50 0.50 COMMERCIAL SHOPS 0.46 0.47 0.48 0.48 0.49 COMMUNITY SHOPPING CENTER 0.68 0.69 0.70 0.71 0.71 CONVENIENCE MARKET 4.36 4.41 4.48 4.55 4.60 DISCOUNT STORE 0.51 0.52 0.53 0.54 0.54 GOLF COURSE 0.49 0.49 0.50 0.51 0.51 GROCERY STORE 1.24 1.26 1.28 1.30 1.31 HEALTH CLUB 0.46 0.47 0.47 0.48 0.49 HELIPORTS 1.70 1.72 1.75 1.77 1.79 HOSPITAL - CONVALESCENT 0.37 0.38 0.38 0.39 0.39 HOSPITAL - GENERAL 0.62 0.63 0.64 0.65 0.65 HOTEL - CONV. FAC/COMM.0.55 0.56 0.57 0.58 0.58 INDOOR SPORTS ARENA 0.37 0.38 0.38 0.39 0.39 INDUSTRIAL - COMMERCIAL BUSINESS PARK 0.34 0.35 0.35 0.36 0.36 JUNIOR COLLEGE 0.35 0.35 0.36 0.36 0.37 LIBRARY 0.68 0.69 0.70 0.71 0.72 LUMBER/HARDWARE STORE 0.39 0.40 0.41 0.41 0.42 MARINA 2.37 2.40 2.44 2.47 2.50 MOTEL 0.43 0.43 0.44 0.45 0.45 NEIGHBORHOOD SHOPPING CENTER 1.03 1.04 1.06 1.08 1.09 OFFICE - COMMERCIAL (< 100,000 SF)0.41 0.41 0.42 0.43 0.43 OFFICE - GOVERNMENT 0.47 0.47 0.48 0.49 0.49 OFFICE - HIGH RISE 0.43 0.43 0.44 0.44 0.45 OFFICE - MEDICAL 0.39 0.39 0.40 0.40 0.41 OUTDOOR TENNIS COURT 4.50 4.55 4.62 4.69 4.73 RACE TRACK 0.81 0.82 0.84 0.85 0.86 REGIONAL SHOPPING CENTER 0.54 0.54 0.55 0.56 0.56 RESORT HOTEL 0.37 0.37 0.38 0.38 0.39 RESTAURANT - FAST FOOD 4.55 4.60 4.67 4.74 4.79 RESTAURANT - QUALITY 1.05 1.06 1.08 1.09 1.11 RESTAURANT - SIT DOWN 2.42 2.45 2.49 2.53 2.55 S & L - WALK IN 0.88 0.89 0.90 0.92 0.93 S & L - WITH DRIVE THRU 1.21 1.23 1.25 1.26 1.28 UNIVERSITY 0.36 0.37 0.37 0.38 0.38 ALL OTHER COMMERCIAL USES NOT IDENTIFIED ABOVE 0.34 0.35 0.35 0.36 0.36 ALL OTHER INDUSTRIAL USES NOT IDENTIFIED ABOVE 0.28 0.28 0.29 0.29 0.29 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 0.20%. ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES. FORMATION OR ANNEXATION DATE CITY OF CARLSBAD COMMUNITY FACILITIES DISTRICT NO. 1 TAX RATES FOR FISCAL YEAR 2023-24 SPECIAL DEVELOPMENT TAX ONE-TIME Page 9 PROPERTY TYPE TAX RATE IMPROVEMENT AREA I:FY 2003-04 FY 2004-05 FY 2005-06 FY 2006-07 FY 2007-08 RESIDENTIAL (PER DWELLING UNIT) (90% of the Maximum Tax) 0 - 1.5 DU /ACRE $6,801.93 $6,899.14 $7,109.83 $7,232.11 $7,363.48 1.51 - 4.0 DU/ACRE 6,801.93 6,899.14 7,109.83 7,232.11 7,363.48 4.1 - 8.0 DU/ACRE 4,293.22 4,354.58 4,487.56 4,564.74 4,647.66 8.1 - 15.0 DU/ACRE 4,293.22 4,354.58 4,487.56 4,564.74 4,647.66 15.1 - 23.0 DU/ACRE 4,293.22 4,354.58 4,487.56 4,564.74 4,647.66 NON-RESIDENTIAL (PER SQ.FT.) (10% of the Maximum Tax) AUTO - GASOLINE $1.38 $1.40 $1.44 $1.46 $1.49 AUTO - REPAIR & SALES 0.58 0.59 0.61 0.62 0.63 AUTO CAR WASH 1.07 1.09 1.12 1.14 1.16 BANK - WALK IN 2.18 2.21 2.28 2.32 2.36 BANK - WITH DRIVE THRU 3.07 3.11 3.20 3.26 3.32 BOWLING ALLEY 1.13 1.14 1.18 1.20 1.22 CAMPGROUND 2.97 3.01 3.11 3.16 3.22 CHURCH 0.51 0.51 0.53 0.54 0.55 COMMERCIAL SHOPS 0.49 0.50 0.51 0.52 0.53 COMMUNITY SHOPPING CENTER 0.72 0.73 0.75 0.77 0.78 CONVENIENCE MARKET 4.64 4.70 4.85 4.93 5.02 DISCOUNT STORE 0.55 0.55 0.57 0.58 0.59 GOLF COURSE 0.52 0.53 0.54 0.55 0.56 GROCERY STORE 1.32 1.34 1.38 1.40 1.43 HEALTH CLUB 0.49 0.50 0.51 0.52 0.53 HELIPORTS 1.80 1.83 1.89 1.92 1.95 HOSPITAL - CONVALESCENT 0.40 0.40 0.41 0.42 0.43 HOSPITAL - GENERAL 0.66 0.67 0.69 0.70 0.71 HOTEL - CONV. FAC/COMM.0.59 0.60 0.62 0.63 0.64 INDOOR SPORTS ARENA 0.40 0.40 0.41 0.42 0.43 INDUSTRIAL - COMMERCIAL BUSINESS PARK 0.36 0.37 0.38 0.39 0.39 JUNIOR COLLEGE 0.37 0.38 0.39 0.40 0.40 LIBRARY 0.72 0.73 0.76 0.77 0.78 LUMBER/HARDWARE STORE 0.42 0.43 0.44 0.45 0.45 MARINA 2.52 2.56 2.64 2.68 2.73 MOTEL 0.46 0.46 0.48 0.49 0.49 NEIGHBORHOOD SHOPPING CENTER 1.10 1.11 1.15 1.17 1.19 OFFICE - COMMERCIAL (< 100,000 SF)0.43 0.44 0.45 0.46 0.47 OFFICE - GOVERNMENT 0.50 0.50 0.52 0.53 0.54 OFFICE - HIGH RISE 0.45 0.46 0.47 0.48 0.49 OFFICE - MEDICAL 0.41 0.42 0.43 0.44 0.44 OUTDOOR TENNIS COURT 4.78 4.85 4.99 5.08 5.17 RACE TRACK 0.87 0.88 0.90 0.92 0.94 REGIONAL SHOPPING CENTER 0.57 0.58 0.59 0.60 0.62 RESORT HOTEL 0.39 0.40 0.41 0.42 0.42 RESTAURANT - FAST FOOD 4.83 4.90 5.05 5.14 5.23 RESTAURANT - QUALITY 1.12 1.13 1.17 1.19 1.21 RESTAURANT - SIT DOWN 2.58 2.61 2.69 2.74 2.79 S & L - WALK IN 0.94 0.95 0.98 0.99 1.01 S & L - WITH DRIVE THRU 1.29 1.31 1.35 1.37 1.39 UNIVERSITY 0.38 0.39 0.40 0.41 0.42 ALL OTHER COMMERCIAL USES NOT IDENTIFIED ABOVE 0.36 0.37 0.38 0.39 0.39 ALL OTHER INDUSTRIAL USES NOT IDENTIFIED ABOVE 0.30 0.30 0.31 0.31 0.32 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 0.20%. ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES. FORMATION OR ANNEXATION DATE CITY OF CARLSBAD COMMUNITY FACILITIES DISTRICT NO. 1 TAX RATES FOR FISCAL YEAR 2023-24 SPECIAL DEVELOPMENT TAX ONE-TIME Page 10 PROPERTY TYPE TAX RATE IMPROVEMENT AREA I:FY 2008-09 FY 2009-10 FY 2010-11 FY 2011-12 FY 2012-13 RESIDENTIAL (PER DWELLING UNIT) (90% of the Maximum Tax) 0 - 1.5 DU /ACRE $7,497.23 $7,729.70 $7,611.99 $7,717.08 $7,808.59 1.51 - 4.0 DU/ACRE 7,497.23 7,729.70 7,611.99 7,717.08 7,808.59 4.1 - 8.0 DU/ACRE 4,732.08 4,878.81 4,804.51 4,870.85 4,928.60 8.1 - 15.0 DU/ACRE 4,732.08 4,878.81 4,804.51 4,870.85 4,928.60 15.1 - 23.0 DU/ACRE 4,732.08 4,878.81 4,804.51 4,870.85 4,928.60 NON-RESIDENTIAL (PER SQ.FT.) (10% of the Maximum Tax) AUTO - GASOLINE $1.52 $1.56 $1.54 $1.56 $1.58 AUTO - REPAIR & SALES 0.64 0.66 0.65 0.66 0.66 AUTO CAR WASH 1.18 1.22 1.20 1.22 1.23 BANK - WALK IN 2.40 2.48 2.44 2.47 2.50 BANK - WITH DRIVE THRU 3.38 3.48 3.43 3.48 3.52 BOWLING ALLEY 1.24 1.28 1.26 1.28 1.29 CAMPGROUND 3.28 3.38 3.33 3.37 3.41 CHURCH 0.56 0.58 0.57 0.58 0.58 COMMERCIAL SHOPS 0.54 0.56 0.55 0.56 0.57 COMMUNITY SHOPPING CENTER 0.79 0.82 0.81 0.82 0.83 CONVENIENCE MARKET 5.11 5.27 5.19 5.26 5.32 DISCOUNT STORE 0.60 0.62 0.61 0.62 0.63 GOLF COURSE 0.57 0.59 0.58 0.59 0.60 GROCERY STORE 1.46 1.50 1.48 1.50 1.52 HEALTH CLUB 0.54 0.56 0.55 0.56 0.56 HELIPORTS 1.99 2.05 2.02 2.05 2.07 HOSPITAL - CONVALESCENT 0.44 0.45 0.44 0.45 0.45 HOSPITAL - GENERAL 0.73 0.75 0.74 0.75 0.76 HOTEL - CONV. FAC/COMM.0.65 0.67 0.66 0.67 0.68 INDOOR SPORTS ARENA 0.44 0.45 0.44 0.45 0.45 INDUSTRIAL - COMMERCIAL BUSINESS PARK 0.40 0.41 0.41 0.41 0.42 JUNIOR COLLEGE 0.41 0.42 0.42 0.42 0.43 LIBRARY 0.80 0.82 0.81 0.82 0.83 LUMBER/HARDWARE STORE 0.46 0.48 0.47 0.48 0.48 MARINA 2.78 2.86 2.82 2.86 2.89 MOTEL 0.50 0.52 0.51 0.52 0.52 NEIGHBORHOOD SHOPPING CENTER 1.21 1.25 1.23 1.24 1.26 OFFICE - COMMERCIAL (< 100,000 SF)0.48 0.49 0.49 0.49 0.50 OFFICE - GOVERNMENT 0.55 0.57 0.56 0.56 0.57 OFFICE - HIGH RISE 0.50 0.52 0.51 0.51 0.52 OFFICE - MEDICAL 0.45 0.47 0.46 0.47 0.47 OUTDOOR TENNIS COURT 5.27 5.43 5.35 5.42 5.48 RACE TRACK 0.95 0.98 0.97 0.98 0.99 REGIONAL SHOPPING CENTER 0.63 0.65 0.64 0.65 0.65 RESORT HOTEL 0.43 0.44 0.44 0.44 0.45 RESTAURANT - FAST FOOD 5.33 5.49 5.41 5.48 5.55 RESTAURANT - QUALITY 1.23 1.27 1.25 1.27 1.28 RESTAURANT - SIT DOWN 2.84 2.93 2.88 2.92 2.96 S & L - WALK IN 1.03 1.06 1.05 1.06 1.07 S & L - WITH DRIVE THRU 1.42 1.46 1.44 1.46 1.48 UNIVERSITY 0.42 0.44 0.43 0.44 0.44 ALL OTHER COMMERCIAL USES NOT IDENTIFIED ABOVE 0.40 0.41 0.41 0.41 0.42 ALL OTHER INDUSTRIAL USES NOT IDENTIFIED ABOVE 0.33 0.34 0.33 0.34 0.34 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 0.20%. ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES. FORMATION OR ANNEXATION DATE CITY OF CARLSBAD COMMUNITY FACILITIES DISTRICT NO. 1 TAX RATES FOR FISCAL YEAR 2023-24 SPECIAL DEVELOPMENT TAX ONE-TIME Page 11 PROPERTY TYPE TAX RATE IMPROVEMENT AREA I:FY 2013-14 FY 2014-15 FY 2015-16 FY 2016-17 FY 2017-18 RESIDENTIAL (PER DWELLING UNIT) (90% of the Maximum Tax) 0 - 1.5 DU /ACRE $7,808.59 $7,972.94 $8,067.48 $8,127.54 $8,298.60 1.51 - 4.0 DU/ACRE 7,808.59 7,972.94 8,067.48 8,127.54 8,298.60 4.1 - 8.0 DU/ACRE 4,928.60 5,032.34 5,092.01 5,129.92 5,237.89 8.1 - 15.0 DU/ACRE 4,928.60 5,032.34 5,092.01 5,129.92 5,237.89 15.1 - 23.0 DU/ACRE 4,928.60 5,032.34 5,092.01 5,129.92 5,237.89 NON-RESIDENTIAL (PER SQ.FT.) (10% of the Maximum Tax) AUTO - GASOLINE $1.58 $1.61 $1.63 $1.65 $1.68 AUTO - REPAIR & SALES 0.66 0.68 0.69 0.69 0.71 AUTO CAR WASH 1.23 1.26 1.27 1.28 1.31 BANK - WALK IN 2.50 2.55 2.58 2.60 2.66 BANK - WITH DRIVE THRU 3.52 3.59 3.64 3.66 3.74 BOWLING ALLEY 1.29 1.32 1.33 1.34 1.37 CAMPGROUND 3.41 3.48 3.53 3.55 3.63 CHURCH 0.58 0.59 0.60 0.61 0.62 COMMERCIAL SHOPS 0.57 0.58 0.58 0.59 0.60 COMMUNITY SHOPPING CENTER 0.83 0.84 0.85 0.86 0.88 CONVENIENCE MARKET 5.32 5.43 5.50 5.54 5.66 DISCOUNT STORE 0.63 0.64 0.65 0.65 0.67 GOLF COURSE 0.60 0.61 0.62 0.62 0.63 GROCERY STORE 1.52 1.55 1.57 1.58 1.61 HEALTH CLUB 0.56 0.58 0.58 0.59 0.60 HELIPORTS 2.07 2.12 2.14 2.16 2.20 HOSPITAL - CONVALESCENT 0.45 0.46 0.47 0.47 0.48 HOSPITAL - GENERAL 0.76 0.77 0.78 0.79 0.80 HOTEL - CONV. FAC/COMM.0.68 0.69 0.70 0.70 0.72 INDOOR SPORTS ARENA 0.45 0.46 0.47 0.47 0.48 INDUSTRIAL - COMMERCIAL BUSINESS PARK 0.42 0.43 0.43 0.43 0.44 JUNIOR COLLEGE 0.43 0.44 0.44 0.44 0.45 LIBRARY 0.83 0.85 0.86 0.86 0.88 LUMBER/HARDWARE STORE 0.48 0.49 0.50 0.50 0.51 MARINA 2.89 2.95 2.99 3.01 3.08 MOTEL 0.52 0.54 0.54 0.55 0.56 NEIGHBORHOOD SHOPPING CENTER 1.26 1.29 1.30 1.31 1.34 OFFICE - COMMERCIAL (< 100,000 SF)0.50 0.51 0.52 0.52 0.53 OFFICE - GOVERNMENT 0.57 0.58 0.59 0.59 0.61 OFFICE - HIGH RISE 0.52 0.53 0.54 0.54 0.55 OFFICE - MEDICAL 0.47 0.48 0.49 0.49 0.50 OUTDOOR TENNIS COURT 5.48 5.60 5.67 5.71 5.83 RACE TRACK 0.99 1.01 1.03 1.03 1.06 REGIONAL SHOPPING CENTER 0.65 0.67 0.67 0.68 0.69 RESORT HOTEL 0.45 0.46 0.46 0.47 0.48 RESTAURANT - FAST FOOD 5.55 5.66 5.73 5.77 5.89 RESTAURANT - QUALITY 1.28 1.31 1.32 1.33 1.36 RESTAURANT - SIT DOWN 2.96 3.02 3.05 3.08 3.14 S & L - WALK IN 1.07 1.10 1.11 1.12 1.14 S & L - WITH DRIVE THRU 1.48 1.51 1.53 1.54 1.57 UNIVERSITY 0.44 0.45 0.46 0.46 0.47 ALL OTHER COMMERCIAL USES NOT IDENTIFIED ABOVE 0.42 0.43 0.43 0.43 0.44 ALL OTHER INDUSTRIAL USES NOT IDENTIFIED ABOVE 0.34 0.35 0.35 0.35 0.36 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 0.20%. ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES. FORMATION OR ANNEXATION DATE CITY OF CARLSBAD COMMUNITY FACILITIES DISTRICT NO. 1 TAX RATES FOR FISCAL YEAR 2023-24 SPECIAL DEVELOPMENT TAX ONE-TIME Page 12 PROPERTY TYPE TAX RATE IMPROVEMENT AREA I:FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 RESIDENTIAL (PER DWELLING UNIT) (90% of the Maximum Tax) 0 - 1.5 DU /ACRE $8,401.06 $8,463.59 $8,446.63 $8,476.09 $8,985.93 $8,994.91 1.51 - 4.0 DU/ACRE 8,401.06 8,463.59 8,446.63 8,476.09 8,985.93 8,994.91 4.1 - 8.0 DU/ACRE 5,302.55 5,342.03 5,331.32 5,349.92 5,671.71 5,677.38 8.1 - 15.0 DU/ACRE 5,302.55 5,342.03 5,331.32 5,349.92 5,671.71 5,677.38 15.1 - 23.0 DU/ACRE 5,302.55 5,342.03 5,331.32 5,349.92 5,671.71 5,677.38 NON-RESIDENTIAL (PER SQ.FT.) (10% of the Maximum Tax) AUTO - GASOLINE $1.70 $1.71 $1.71 $1.72 $1.82 $1.82 AUTO - REPAIR & SALES 0.71 0.72 0.72 0.72 0.76 0.77 AUTO CAR WASH 1.32 1.33 1.33 1.33 1.42 1.42 BANK - WALK IN 2.69 2.71 2.70 2.71 2.88 2.88 BANK - WITH DRIVE THRU 3.79 3.81 3.81 3.82 4.05 4.05 BOWLING ALLEY 1.39 1.40 1.40 1.40 1.49 1.49 CAMPGROUND 3.67 3.70 3.69 3.70 3.93 3.93 CHURCH 0.63 0.63 0.63 0.63 0.67 0.67 COMMERCIAL SHOPS 0.61 0.61 0.61 0.61 0.65 0.65 COMMUNITY SHOPPING CENTER 0.89 0.90 0.89 0.90 0.95 0.95 CONVENIENCE MARKET 5.73 5.77 5.76 5.78 6.12 6.13 DISCOUNT STORE 0.68 0.68 0.68 0.68 0.72 0.72 GOLF COURSE 0.64 0.65 0.65 0.65 0.69 0.69 GROCERY STORE 1.63 1.64 1.64 1.65 1.74 1.75 HEALTH CLUB 0.61 0.61 0.61 0.61 0.65 0.65 HELIPORTS 2.23 2.25 2.24 2.25 2.38 2.39 HOSPITAL - CONVALESCENT 0.49 0.49 0.49 0.49 0.52 0.52 HOSPITAL - GENERAL 0.81 0.82 0.82 0.82 0.87 0.87 HOTEL - CONV. FAC/COMM.0.73 0.73 0.73 0.73 0.78 0.78 INDOOR SPORTS ARENA 0.49 0.49 0.49 0.49 0.52 0.52 INDUSTRIAL - COMMERCIAL BUSINESS PARK 0.45 0.45 0.45 0.45 0.48 0.48 JUNIOR COLLEGE 0.46 0.46 0.46 0.46 0.49 0.49 LIBRARY 0.89 0.90 0.90 0.90 0.96 0.96 LUMBER/HARDWARE STORE 0.52 0.52 0.52 0.52 0.55 0.55 MARINA 3.11 3.14 3.13 3.14 3.33 3.33 MOTEL 0.56 0.57 0.57 0.57 0.60 0.60 NEIGHBORHOOD SHOPPING CENTER 1.35 1.36 1.36 1.37 1.45 1.45 OFFICE - COMMERCIAL (< 100,000 SF)0.54 0.54 0.54 0.54 0.57 0.57 OFFICE - GOVERNMENT 0.61 0.62 0.62 0.62 0.66 0.66 OFFICE - HIGH RISE 0.56 0.56 0.56 0.56 0.60 0.60 OFFICE - MEDICAL 0.51 0.51 0.51 0.51 0.54 0.54 OUTDOOR TENNIS COURT 5.90 5.94 5.93 5.95 6.31 6.32 RACE TRACK 1.07 1.08 1.08 1.08 1.14 1.14 REGIONAL SHOPPING CENTER 0.70 0.71 0.71 0.71 0.75 0.75 RESORT HOTEL 0.48 0.49 0.48 0.49 0.52 0.52 RESTAURANT - FAST FOOD 5.97 6.01 6.00 6.02 6.38 6.39 RESTAURANT - QUALITY 1.38 1.39 1.39 1.39 1.47 1.47 RESTAURANT - SIT DOWN 3.18 3.20 3.20 3.21 3.40 3.41 S & L - WALK IN 1.16 1.16 1.16 1.17 1.24 1.24 S & L - WITH DRIVE THRU 1.59 1.60 1.60 1.61 1.70 1.70 UNIVERSITY 0.47 0.48 0.48 0.48 0.51 0.51 ALL OTHER COMMERCIAL USES NOT IDENTIFIED ABOVE 0.45 0.45 0.45 0.45 0.48 0.48 ALL OTHER INDUSTRIAL USES NOT IDENTIFIED ABOVE 0.36 0.37 0.37 0.37 0.39 0.39 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 0.20%. ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES. FORMATION OR ANNEXATION DATE CITY OF CARLSBAD COMMUNITY FACILITIES DISTRICT NO. 1 TAX RATES FOR FISCAL YEAR 2023-24 SPECIAL DEVELOPMENT TAX ONE-TIME Page 13 PROPERTY TYPE TAX RATE IMPROVEMENT AREA II:MAY 7, 1991 FY 1993-94 FY 1994-95 FY 1995-96 FY 1996-97 FY 1997-98 RESIDENTIAL (PER DWELLING UNIT) (90% of the Maximum Tax) 0 - 1.5 DU /ACRE $5,198.40 $5,384.36 $5,442.95 $5,442.95 $5,448.39 $5,480.88 1.51 - 4.0 DU/ACRE 5,198.40 5,384.36 5,442.95 5,442.95 5,448.39 5,480.88 4.1 - 8.0 DU/ACRE 3,133.95 3,246.06 3,281.38 3,281.38 3,284.66 3,304.25 8.1 - 15.0 DU/ACRE 3,133.95 3,246.06 3,281.38 3,281.38 3,284.66 3,304.25 15.1 - 23.0 DU/ACRE 3,133.95 3,246.06 3,281.38 3,281.38 3,284.66 3,304.25 NON-RESIDENTIAL (PER SQ.FT.) (10% of the Maximum Tax) AUTO - GASOLINE $0.44 $0.45 $0.46 $0.46 $0.46 $0.46 AUTO - REPAIR & SALES 0.24 0.25 0.25 0.25 0.25 0.25 AUTO CAR WASH 0.38 0.39 0.40 0.40 0.40 0.40 BANK - WALK IN 0.69 0.72 0.73 0.73 0.73 0.73 BANK - WITH DRIVE THRU 0.86 0.89 0.90 0.90 0.90 0.91 BOWLING ALLEY 0.43 0.44 0.45 0.45 0.45 0.45 CAMPGROUND 0.75 0.78 0.79 0.79 0.79 0.79 CHURCH 0.29 0.30 0.31 0.31 0.31 0.31 COMMERCIAL SHOPS 0.24 0.25 0.25 0.25 0.25 0.25 COMMUNITY SHOPPING CENTER 0.27 0.28 0.28 0.28 0.28 0.29 CONVENIENCE MARKET 1.02 1.05 1.06 1.06 1.06 1.07 DISCOUNT STORE 0.24 0.25 0.25 0.25 0.25 0.25 GOLF COURSE 0.32 0.33 0.34 0.34 0.34 0.34 GROCERY STORE 0.39 0.40 0.40 0.40 0.40 0.41 HEALTH CLUB 0.28 0.29 0.29 0.29 0.29 0.29 HELIPORTS 0.55 0.57 0.58 0.58 0.58 0.58 HOSPITAL - CONVALESCENT 0.34 0.35 0.35 0.35 0.35 0.35 HOSPITAL - GENERAL 0.48 0.50 0.50 0.50 0.50 0.50 HOTEL - CONV. FAC/COMM.0.38 0.39 0.40 0.40 0.40 0.40 INDOOR SPORTS ARENA 0.34 0.35 0.35 0.35 0.35 0.35 INDUSTRIAL - COMMERCIAL BUSINESS PARK 0.23 0.24 0.24 0.24 0.24 0.24 JUNIOR COLLEGE 0.29 0.30 0.30 0.30 0.30 0.30 LIBRARY 0.43 0.45 0.45 0.45 0.45 0.45 LUMBER/HARDWARE STORE 0.24 0.25 0.25 0.25 0.25 0.25 MARINA 0.66 0.69 0.70 0.70 0.70 0.70 MOTEL 0.31 0.32 0.32 0.32 0.33 0.33 NEIGHBORHOOD SHOPPING CENTER 0.34 0.35 0.36 0.36 0.36 0.36 OFFICE - COMMERCIAL (< 100,000 SF)0.26 0.27 0.28 0.28 0.28 0.28 OFFICE - GOVERNMENT 0.28 0.29 0.30 0.30 0.30 0.30 OFFICE - HIGH RISE 0.28 0.29 0.29 0.29 0.29 0.29 OFFICE - MEDICAL 0.31 0.32 0.33 0.33 0.33 0.33 OUTDOOR TENNIS COURT 1.09 1.13 1.14 1.14 1.15 1.15 RACE TRACK 0.35 0.36 0.37 0.37 0.37 0.37 REGIONAL SHOPPING CENTER 0.24 0.25 0.25 0.25 0.25 0.26 RESORT HOTEL 0.30 0.31 0.31 0.31 0.31 0.31 RESTAURANT - FAST FOOD 1.14 1.18 1.20 1.20 1.20 1.20 RESTAURANT - QUALITY 0.47 0.48 0.49 0.49 0.49 0.49 RESTAURANT - SIT DOWN 0.71 0.74 0.75 0.75 0.75 0.75 S & L - WALK IN 0.46 0.47 0.48 0.48 0.48 0.48 S & L - WITH DRIVE THRU 0.52 0.54 0.55 0.55 0.55 0.55 UNIVERSITY 0.29 0.30 0.30 0.30 0.30 0.30 ALL OTHER COMMERCIAL USES NOT IDENTIFIED ABOVE 0.22 0.22 0.23 0.23 0.23 0.23 ALL OTHER INDUSTRIAL USES NOT IDENTIFIED ABOVE 0.21 0.22 0.22 0.22 0.22 0.23 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 0.20% ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES. FORMATION OR ANNEXATION DATE CITY OF CARLSBAD COMMUNITY FACILITIES DISTRICT NO. 1 TAX RATES FOR FISCAL YEAR 2023-24 SPECIAL DEVELOPMENT TAX ONE-TIME Page 14 PROPERTY TYPE TAX RATE IMPROVEMENT AREA II:FY 1998-99 FY 1999-00 FY 2000-01 FY 2001-02 FY 2002-03 RESIDENTIAL (PER DWELLING UNIT) (90% of the Maximum Tax) 0 - 1.5 DU /ACRE $5,513.57 $5,576.25 $5,666.77 $5,750.51 $5,807.45 1.51 - 4.0 DU/ACRE 5,513.57 5,576.25 5,666.77 5,750.51 5,807.45 4.1 - 8.0 DU/ACRE 3,323.96 3,361.75 3,416.32 3,466.80 3,501.13 8.1 - 15.0 DU/ACRE 3,323.96 3,361.75 3,416.32 3,466.80 3,501.13 15.1 - 23.0 DU/ACRE 3,323.96 3,361.75 3,416.32 3,466.80 3,501.13 NON-RESIDENTIAL (PER SQ.FT.) (10% of the Maximum Tax) AUTO - GASOLINE $0.46 $0.47 $0.47 $0.48 $0.49 AUTO - REPAIR & SALES 0.25 0.26 0.26 0.26 0.27 AUTO CAR WASH 0.40 0.41 0.41 0.42 0.42 BANK - WALK IN 0.73 0.74 0.76 0.77 0.77 BANK - WITH DRIVE THRU 0.91 0.92 0.94 0.95 0.96 BOWLING ALLEY 0.45 0.46 0.46 0.47 0.48 CAMPGROUND 0.80 0.81 0.82 0.83 0.84 CHURCH 0.31 0.31 0.32 0.32 0.33 COMMERCIAL SHOPS 0.25 0.26 0.26 0.26 0.27 COMMUNITY SHOPPING CENTER 0.29 0.29 0.30 0.30 0.30 CONVENIENCE MARKET 1.08 1.09 1.11 1.12 1.13 DISCOUNT STORE 0.25 0.26 0.26 0.26 0.27 GOLF COURSE 0.34 0.35 0.35 0.36 0.36 GROCERY STORE 0.41 0.41 0.42 0.43 0.43 HEALTH CLUB 0.30 0.30 0.30 0.31 0.31 HELIPORTS 0.59 0.59 0.60 0.61 0.62 HOSPITAL - CONVALESCENT 0.36 0.36 0.37 0.37 0.38 HOSPITAL - GENERAL 0.51 0.51 0.52 0.53 0.54 HOTEL - CONV. FAC/COMM.0.40 0.41 0.41 0.42 0.42 INDOOR SPORTS ARENA 0.36 0.36 0.37 0.37 0.38 INDUSTRIAL - COMMERCIAL BUSINESS PARK 0.24 0.24 0.25 0.25 0.25 JUNIOR COLLEGE 0.30 0.31 0.31 0.32 0.32 LIBRARY 0.46 0.46 0.47 0.48 0.48 LUMBER/HARDWARE STORE 0.25 0.26 0.26 0.26 0.27 MARINA 0.70 0.71 0.72 0.73 0.74 MOTEL 0.33 0.33 0.34 0.34 0.35 NEIGHBORHOOD SHOPPING CENTER 0.36 0.37 0.37 0.38 0.38 OFFICE - COMMERCIAL (< 100,000 SF)0.28 0.28 0.29 0.29 0.29 OFFICE - GOVERNMENT 0.30 0.30 0.31 0.31 0.32 OFFICE - HIGH RISE 0.29 0.30 0.30 0.31 0.31 OFFICE - MEDICAL 0.33 0.33 0.34 0.34 0.35 OUTDOOR TENNIS COURT 1.16 1.17 1.19 1.21 1.22 RACE TRACK 0.37 0.38 0.38 0.39 0.39 REGIONAL SHOPPING CENTER 0.26 0.26 0.26 0.27 0.27 RESORT HOTEL 0.32 0.32 0.33 0.33 0.33 RESTAURANT - FAST FOOD 1.21 1.22 1.24 1.26 1.28 RESTAURANT - QUALITY 0.49 0.50 0.51 0.51 0.52 RESTAURANT - SIT DOWN 0.76 0.76 0.78 0.79 0.80 S & L - WALK IN 0.48 0.49 0.50 0.50 0.51 S & L - WITH DRIVE THRU 0.56 0.56 0.57 0.58 0.59 UNIVERSITY 0.31 0.31 0.31 0.32 0.32 ALL OTHER COMMERCIAL USES NOT IDENTIFIED ABOVE 0.23 0.23 0.24 0.24 0.24 ALL OTHER INDUSTRIAL USES NOT IDENTIFIED ABOVE 0.23 0.23 0.23 0.24 0.24 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 0.20% ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES. FORMATION OR ANNEXATION DATE CITY OF CARLSBAD COMMUNITY FACILITIES DISTRICT NO. 1 TAX RATES FOR FISCAL YEAR 2023-24 SPECIAL DEVELOPMENT TAX ONE-TIME Page 15 PROPERTY TYPE TAX RATE IMPROVEMENT AREA II:FY 2003-04 FY 2004-05 FY 2005-06 FY 2006-07 FY 2007-08 RESIDENTIAL (PER DWELLING UNIT) (90% of the Maximum Tax) 0 - 1.5 DU /ACRE $5,859.25 $5,943.00 $6,124.48 $6,229.82 $6,342.98 1.51 - 4.0 DU/ACRE 5,859.25 5,943.00 6,124.48 6,229.82 6,342.98 4.1 - 8.0 DU/ACRE 3,532.36 3,582.84 3,692.26 3,755.76 3,823.98 8.1 - 15.0 DU/ACRE 3,532.36 3,582.84 3,692.26 3,755.76 3,823.98 15.1 - 23.0 DU/ACRE 3,532.36 3,582.84 3,692.26 3,755.76 3,823.98 NON-RESIDENTIAL (PER SQ.FT.) (10% of the Maximum Tax) AUTO - GASOLINE $0.49 $0.50 $0.51 $0.52 $0.53 AUTO - REPAIR & SALES 0.27 0.27 0.28 0.29 0.29 AUTO CAR WASH 0.43 0.43 0.45 0.45 0.46 BANK - WALK IN 0.78 0.79 0.82 0.83 0.85 BANK - WITH DRIVE THRU 0.97 0.98 1.01 1.03 1.05 BOWLING ALLEY 0.48 0.49 0.50 0.51 0.52 CAMPGROUND 0.85 0.86 0.89 0.90 0.92 CHURCH 0.33 0.33 0.34 0.35 0.36 COMMERCIAL SHOPS 0.27 0.27 0.28 0.29 0.29 COMMUNITY SHOPPING CENTER 0.31 0.31 0.32 0.32 0.33 CONVENIENCE MARKET 1.14 1.16 1.20 1.22 1.24 DISCOUNT STORE 0.27 0.27 0.28 0.29 0.29 GOLF COURSE 0.36 0.37 0.38 0.39 0.39 GROCERY STORE 0.43 0.44 0.45 0.46 0.47 HEALTH CLUB 0.31 0.32 0.33 0.33 0.34 HELIPORTS 0.62 0.63 0.65 0.66 0.67 HOSPITAL - CONVALESCENT 0.38 0.38 0.40 0.40 0.41 HOSPITAL - GENERAL 0.54 0.55 0.56 0.57 0.58 HOTEL - CONV. FAC/COMM.0.43 0.43 0.45 0.45 0.46 INDOOR SPORTS ARENA 0.38 0.38 0.40 0.40 0.41 INDUSTRIAL - COMMERCIAL BUSINESS PARK 0.26 0.26 0.27 0.27 0.28 JUNIOR COLLEGE 0.32 0.33 0.34 0.34 0.35 LIBRARY 0.49 0.49 0.51 0.52 0.53 LUMBER/HARDWARE STORE 0.27 0.27 0.28 0.29 0.29 MARINA 0.75 0.76 0.78 0.80 0.81 MOTEL 0.35 0.35 0.37 0.37 0.38 NEIGHBORHOOD SHOPPING CENTER 0.39 0.39 0.40 0.41 0.42 OFFICE - COMMERCIAL (< 100,000 SF)0.30 0.30 0.31 0.32 0.32 OFFICE - GOVERNMENT 0.32 0.32 0.33 0.34 0.35 OFFICE - HIGH RISE 0.31 0.32 0.33 0.33 0.34 OFFICE - MEDICAL 0.35 0.36 0.37 0.37 0.38 OUTDOOR TENNIS COURT 1.23 1.25 1.29 1.31 1.33 RACE TRACK 0.40 0.40 0.41 0.42 0.43 REGIONAL SHOPPING CENTER 0.27 0.28 0.29 0.29 0.30 RESORT HOTEL 0.34 0.34 0.35 0.36 0.36 RESTAURANT - FAST FOOD 1.29 1.31 1.35 1.37 1.39 RESTAURANT - QUALITY 0.52 0.53 0.55 0.56 0.57 RESTAURANT - SIT DOWN 0.80 0.81 0.84 0.85 0.87 S & L - WALK IN 0.51 0.52 0.54 0.55 0.56 S & L - WITH DRIVE THRU 0.59 0.60 0.62 0.63 0.64 UNIVERSITY 0.32 0.33 0.34 0.34 0.35 ALL OTHER COMMERCIAL USES NOT IDENTIFIED ABOVE 0.24 0.25 0.26 0.26 0.26 ALL OTHER INDUSTRIAL USES NOT IDENTIFIED ABOVE 0.24 0.24 0.25 0.26 0.26 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 0.20% ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES. FORMATION OR ANNEXATION DATE CITY OF CARLSBAD COMMUNITY FACILITIES DISTRICT NO. 1 TAX RATES FOR FISCAL YEAR 2023-24 SPECIAL DEVELOPMENT TAX ONE-TIME Page 16 PROPERTY TYPE TAX RATE IMPROVEMENT AREA II:FY 2008-09 FY 2009-10 FY 2010-11 FY 2011-12 FY 2012-13 RESIDENTIAL (PER DWELLING UNIT) (90% of the Maximum Tax) 0 - 1.5 DU /ACRE $6,458.19 $6,658.44 $6,557.05 $6,647.58 $6,726.40 1.51 - 4.0 DU/ACRE 6,458.19 6,658.44 6,557.05 6,647.58 6,726.40 4.1 - 8.0 DU/ACRE 3,893.44 4,014.17 3,953.04 4,007.61 4,055.14 8.1 - 15.0 DU/ACRE 3,893.44 4,014.17 3,953.04 4,007.61 4,055.14 15.1 - 23.0 DU/ACRE 3,893.44 4,014.17 3,953.04 4,007.61 4,055.14 NON-RESIDENTIAL (PER SQ.FT.) (10% of the Maximum Tax) AUTO - GASOLINE $0.54 $0.56 $0.55 $0.56 $0.56 AUTO - REPAIR & SALES 0.30 0.30 0.30 0.30 0.31 AUTO CAR WASH 0.47 0.49 0.48 0.49 0.49 BANK - WALK IN 0.86 0.89 0.87 0.89 0.90 BANK - WITH DRIVE THRU 1.07 1.10 1.09 1.10 1.11 BOWLING ALLEY 0.53 0.55 0.54 0.55 0.55 CAMPGROUND 0.93 0.96 0.95 0.96 0.97 CHURCH 0.36 0.37 0.37 0.37 0.38 COMMERCIAL SHOPS 0.30 0.30 0.30 0.30 0.31 COMMUNITY SHOPPING CENTER 0.34 0.35 0.34 0.35 0.35 CONVENIENCE MARKET 1.26 1.30 1.28 1.30 1.31 DISCOUNT STORE 0.30 0.30 0.30 0.30 0.31 GOLF COURSE 0.40 0.41 0.41 0.41 0.42 GROCERY STORE 0.48 0.49 0.49 0.49 0.50 HEALTH CLUB 0.35 0.36 0.35 0.36 0.36 HELIPORTS 0.69 0.71 0.70 0.71 0.72 HOSPITAL - CONVALESCENT 0.42 0.43 0.42 0.43 0.43 HOSPITAL - GENERAL 0.60 0.61 0.60 0.61 0.62 HOTEL - CONV. FAC/COMM.0.47 0.49 0.48 0.49 0.49 INDOOR SPORTS ARENA 0.42 0.43 0.42 0.43 0.43 INDUSTRIAL - COMMERCIAL BUSINESS PARK 0.28 0.29 0.29 0.29 0.29 JUNIOR COLLEGE 0.36 0.37 0.36 0.37 0.37 LIBRARY 0.54 0.55 0.54 0.55 0.56 LUMBER/HARDWARE STORE 0.30 0.30 0.30 0.30 0.31 MARINA 0.83 0.85 0.84 0.85 0.86 MOTEL 0.39 0.40 0.39 0.40 0.40 NEIGHBORHOOD SHOPPING CENTER 0.42 0.44 0.43 0.44 0.44 OFFICE - COMMERCIAL (< 100,000 SF)0.33 0.34 0.33 0.34 0.34 OFFICE - GOVERNMENT 0.35 0.36 0.36 0.36 0.37 OFFICE - HIGH RISE 0.34 0.35 0.35 0.35 0.36 OFFICE - MEDICAL 0.39 0.40 0.39 0.40 0.40 OUTDOOR TENNIS COURT 1.36 1.40 1.38 1.40 1.41 RACE TRACK 0.44 0.45 0.44 0.45 0.45 REGIONAL SHOPPING CENTER 0.30 0.31 0.31 0.31 0.31 RESORT HOTEL 0.37 0.38 0.38 0.38 0.39 RESTAURANT - FAST FOOD 1.42 1.46 1.44 1.46 1.48 RESTAURANT - QUALITY 0.58 0.60 0.59 0.60 0.60 RESTAURANT - SIT DOWN 0.89 0.91 0.90 0.91 0.92 S & L - WALK IN 0.57 0.58 0.58 0.58 0.59 S & L - WITH DRIVE THRU 0.65 0.67 0.66 0.67 0.68 UNIVERSITY 0.36 0.37 0.36 0.37 0.37 ALL OTHER COMMERCIAL USES NOT IDENTIFIED ABOVE 0.27 0.28 0.27 0.28 0.28 ALL OTHER INDUSTRIAL USES NOT IDENTIFIED ABOVE 0.27 0.27 0.27 0.27 0.28 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 0.20% ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES. FORMATION OR ANNEXATION DATE CITY OF CARLSBAD COMMUNITY FACILITIES DISTRICT NO. 1 TAX RATES FOR FISCAL YEAR 2023-24 SPECIAL DEVELOPMENT TAX ONE-TIME Page 17 PROPERTY TYPE TAX RATE IMPROVEMENT AREA II:FY 2013-14 FY 2014-15 FY 2015-16 FY 2016-17 FY 2017-18 RESIDENTIAL (PER DWELLING UNIT) (90% of the Maximum Tax) 0 - 1.5 DU /ACRE $6,726.40 $6,867.98 $6,949.42 $7,001.15 $7,148.50 1.51 - 4.0 DU/ACRE 6,726.40 6,867.98 6,949.42 7,001.15 7,148.50 4.1 - 8.0 DU/ACRE 4,055.14 4,140.49 4,189.58 4,220.77 4,309.61 8.1 - 15.0 DU/ACRE 4,055.14 4,140.49 4,189.58 4,220.77 4,309.61 15.1 - 23.0 DU/ACRE 4,055.14 4,140.49 4,189.58 4,220.77 4,309.61 NON-RESIDENTIAL (PER SQ.FT.) (10% of the Maximum Tax) AUTO - GASOLINE $0.56 $0.58 $0.58 $0.59 $0.60 AUTO - REPAIR & SALES 0.31 0.31 0.32 0.32 0.33 AUTO CAR WASH 0.49 0.50 0.51 0.51 0.52 BANK - WALK IN 0.90 0.92 0.93 0.93 0.95 BANK - WITH DRIVE THRU 1.11 1.14 1.15 1.16 1.18 BOWLING ALLEY 0.55 0.56 0.57 0.57 0.59 CAMPGROUND 0.97 0.99 1.00 1.01 1.03 CHURCH 0.38 0.39 0.39 0.39 0.40 COMMERCIAL SHOPS 0.31 0.31 0.32 0.32 0.33 COMMUNITY SHOPPING CENTER 0.35 0.36 0.36 0.37 0.37 CONVENIENCE MARKET 1.31 1.34 1.36 1.37 1.40 DISCOUNT STORE 0.31 0.31 0.32 0.32 0.33 GOLF COURSE 0.42 0.43 0.43 0.43 0.44 GROCERY STORE 0.50 0.51 0.52 0.52 0.53 HEALTH CLUB 0.36 0.37 0.37 0.38 0.38 HELIPORTS 0.72 0.73 0.74 0.74 0.76 HOSPITAL - CONVALESCENT 0.43 0.44 0.45 0.45 0.46 HOSPITAL - GENERAL 0.62 0.63 0.64 0.65 0.66 HOTEL - CONV. FAC/COMM.0.49 0.50 0.51 0.51 0.52 INDOOR SPORTS ARENA 0.43 0.44 0.45 0.45 0.46 INDUSTRIAL - COMMERCIAL BUSINESS PARK 0.29 0.30 0.30 0.31 0.31 JUNIOR COLLEGE 0.37 0.38 0.38 0.39 0.39 LIBRARY 0.56 0.57 0.58 0.58 0.59 LUMBER/HARDWARE STORE 0.31 0.31 0.32 0.32 0.33 MARINA 0.86 0.88 0.89 0.89 0.91 MOTEL 0.40 0.41 0.41 0.42 0.43 NEIGHBORHOOD SHOPPING CENTER 0.44 0.45 0.46 0.46 0.47 OFFICE - COMMERCIAL (< 100,000 SF)0.34 0.35 0.35 0.35 0.36 OFFICE - GOVERNMENT 0.37 0.37 0.38 0.38 0.39 OFFICE - HIGH RISE 0.36 0.37 0.37 0.37 0.38 OFFICE - MEDICAL 0.40 0.41 0.42 0.42 0.43 OUTDOOR TENNIS COURT 1.41 1.44 1.46 1.47 1.50 RACE TRACK 0.45 0.46 0.47 0.47 0.48 REGIONAL SHOPPING CENTER 0.31 0.32 0.32 0.33 0.33 RESORT HOTEL 0.39 0.39 0.40 0.40 0.41 RESTAURANT - FAST FOOD 1.48 1.51 1.53 1.54 1.57 RESTAURANT - QUALITY 0.60 0.61 0.62 0.63 0.64 RESTAURANT - SIT DOWN 0.92 0.94 0.95 0.96 0.98 S & L - WALK IN 0.59 0.60 0.61 0.61 0.63 S & L - WITH DRIVE THRU 0.68 0.69 0.70 0.71 0.72 UNIVERSITY 0.37 0.38 0.38 0.39 0.40 ALL OTHER COMMERCIAL USES NOT IDENTIFIED ABOVE 0.28 0.29 0.29 0.29 0.30 ALL OTHER INDUSTRIAL USES NOT IDENTIFIED ABOVE 0.28 0.28 0.29 0.29 0.29 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 0.20% ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES. FORMATION OR ANNEXATION DATE CITY OF CARLSBAD COMMUNITY FACILITIES DISTRICT NO. 1 TAX RATES FOR FISCAL YEAR 2023-24 SPECIAL DEVELOPMENT TAX ONE-TIME Page 18 PROPERTY TYPE TAX RATE IMPROVEMENT AREA II:FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24 RESIDENTIAL (PER DWELLING UNIT) (90% of the Maximum Tax) 0 - 1.5 DU /ACRE $7,236.76 $7,290.63 $7,276.02 $7,301.40 $7,740.58 $7,748.31 1.51 - 4.0 DU/ACRE 7,236.76 7,290.63 7,276.02 7,301.40 7,740.58 7,748.31 4.1 - 8.0 DU/ACRE 4,362.81 4,395.29 4,386.48 4,401.78 4,666.55 4,671.21 8.1 - 15.0 DU/ACRE 4,362.81 4,395.29 4,386.48 4,401.78 4,666.55 4,671.21 15.1 - 23.0 DU/ACRE 4,362.81 4,395.29 4,386.48 4,401.78 4,666.55 4,671.21 NON-RESIDENTIAL (PER SQ.FT.) (10% of the Maximum Tax) AUTO - GASOLINE $0.61 $0.61 $0.61 $0.61 $0.65 $0.65 AUTO - REPAIR & SALES 0.33 0.33 0.33 0.33 0.35 0.35 AUTO CAR WASH 0.53 0.53 0.53 0.53 0.57 0.57 BANK - WALK IN 0.96 0.97 0.97 0.97 1.03 1.03 BANK - WITH DRIVE THRU 1.20 1.21 1.21 1.21 1.28 1.28 BOWLING ALLEY 0.59 0.60 0.60 0.60 0.63 0.64 CAMPGROUND 1.05 1.05 1.05 1.06 1.12 1.12 CHURCH 0.41 0.41 0.41 0.41 0.44 0.44 COMMERCIAL SHOPS 0.33 0.33 0.33 0.33 0.35 0.35 COMMUNITY SHOPPING CENTER 0.38 0.38 0.38 0.38 0.40 0.40 CONVENIENCE MARKET 1.41 1.42 1.42 1.43 1.51 1.51 DISCOUNT STORE 0.33 0.33 0.33 0.33 0.35 0.35 GOLF COURSE 0.45 0.45 0.45 0.45 0.48 0.48 GROCERY STORE 0.54 0.54 0.54 0.54 0.57 0.57 HEALTH CLUB 0.39 0.39 0.39 0.39 0.41 0.42 HELIPORTS 0.77 0.78 0.77 0.78 0.82 0.82 HOSPITAL - CONVALESCENT 0.47 0.47 0.47 0.47 0.50 0.50 HOSPITAL - GENERAL 0.67 0.67 0.67 0.67 0.71 0.71 HOTEL - CONV. FAC/COMM.0.53 0.53 0.53 0.53 0.57 0.57 INDOOR SPORTS ARENA 0.47 0.47 0.47 0.47 0.50 0.50 INDUSTRIAL - COMMERCIAL BUSINESS PARK 0.32 0.32 0.32 0.32 0.34 0.34 JUNIOR COLLEGE 0.40 0.40 0.40 0.40 0.43 0.43 LIBRARY 0.60 0.60 0.60 0.61 0.64 0.64 LUMBER/HARDWARE STORE 0.33 0.33 0.33 0.33 0.35 0.35 MARINA 0.92 0.93 0.93 0.93 0.99 0.99 MOTEL 0.43 0.44 0.43 0.44 0.46 0.46 NEIGHBORHOOD SHOPPING CENTER 0.48 0.48 0.48 0.48 0.51 0.51 OFFICE - COMMERCIAL (< 100,000 SF)0.37 0.37 0.37 0.37 0.39 0.39 OFFICE - GOVERNMENT 0.39 0.40 0.40 0.40 0.42 0.42 OFFICE - HIGH RISE 0.39 0.39 0.39 0.39 0.41 0.41 OFFICE - MEDICAL 0.43 0.44 0.44 0.44 0.46 0.46 OUTDOOR TENNIS COURT 1.52 1.53 1.53 1.54 1.63 1.63 RACE TRACK 0.49 0.49 0.49 0.49 0.52 0.52 REGIONAL SHOPPING CENTER 0.34 0.34 0.34 0.34 0.36 0.36 RESORT HOTEL 0.42 0.42 0.42 0.42 0.44 0.44 RESTAURANT - FAST FOOD 1.59 1.60 1.60 1.60 1.70 1.70 RESTAURANT - QUALITY 0.65 0.65 0.65 0.65 0.69 0.69 RESTAURANT - SIT DOWN 0.99 1.00 1.00 1.00 1.06 1.06 S & L - WALK IN 0.64 0.64 0.64 0.64 0.68 0.68 S & L - WITH DRIVE THRU 0.73 0.74 0.73 0.74 0.78 0.78 UNIVERSITY 0.40 0.40 0.40 0.40 0.43 0.43 ALL OTHER COMMERCIAL USES NOT IDENTIFIED ABOVE 0.30 0.30 0.30 0.30 0.32 0.32 ALL OTHER INDUSTRIAL USES NOT IDENTIFIED ABOVE 0.30 0.30 0.30 0.30 0.32 0.32 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 0.20% ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES. FORMATION OR ANNEXATION DATE