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HomeMy WebLinkAbout2024-07-16; City Council; Resolution 2024-168RESOLUTION NO. 2024-168 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF CARLSBAD, CALIFORNIA, ESTABLISHING THE FISCAL YEAR 2024-25 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 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 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 2024-25; and WHEREAS, this action to implement a new special tax rate does not constitute a project within the meaning of the California Environmental Quality Act under Public Resources Code section 21065 in that it has no potential to cause either a direct physical change in the environment or a reasonably foreseeable indirect physical change in the environment. The direction provided by City Council does not have a legally binding effect on future discretionary actions to approve the aforementioned capital improvement projects. Public input received and technical information prepared will be used during the planning and environmental evaluation process. 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 2024-25 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. Attachment A 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 $446 $462 $468 $468 $468 $471 RLM 1,227 1,271 1,284 1,284 1,286 1,293 RM 2,056 2,130 2,153 2,153 2,155 2,168 RMH 3,153 3,265 3,301 3,301 3,304 3,324 RH 4,438 4,597 4,647 4,647 4,651 4,679 NON-RESIDENTIAL (PER ACRE) COMMERCIAL $3,814 $3,950 $3,993 $3,993 $3,997 $4,021 INDUSTRIAL 1,907 1,975 1,996 1,996 1,998 2,010 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 $440 $456 $461 $461 $461 $464 RLM 1,208 1,251 1,264 1,264 1,266 1,273 RM 1,934 2,003 2,025 2,025 2,027 2,039 RMH 2,968 3,074 3,108 3,108 3,111 3,129 RH 4,352 4,508 4,557 4,557 4,561 4,589 NON-RESIDENTIAL (PER ACRE) COMMERCIAL $2,542 $2,633 $2,662 $2,662 $2,665 $2,680 INDUSTRIAL 1,525 1,580 1,597 1,597 1,599 1,608 2024-25 MAXIMUM PERCENTAGE 2024-25 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 11.00%. ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES. TAX RATES FOR FISCAL YEAR 2024-25 ANNUAL NON-RESIDENTIAL TAX - DEVELOPED PROPERTY % OF ONE-TIME SPECIAL TAX 13.81% CITY OF CARLSBAD COMMUNITY FACILITES DISTRICT NO. 1 TAX RATES FOR FISCAL YEAR 2024-25 MAXIMUM UNDEVELOPED PROPERTY TAX NOTE: ACTUAL TAX RATES FOR UNDEVELOPED PROPERTY FOR FISCAL YEAR 2024-25 ARE HEREIN ESTABLISHED AT $0 PER ACRE. 9.00% FORMATION OR ANNEXATION DATE FORMATION OR ANNEXATION DATE 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 $474 $479 $487 $494 $499 $503 RLM 1,301 1,316 1,337 1,357 1,370 1,383 RM 2,181 2,206 2,241 2,274 2,297 2,318 RMH 3,344 3,382 3,437 3,487 3,522 3,553 RH 4,707 4,761 4,838 4,909 4,958 5,002 NON-RESIDENTIAL (PER ACRE) COMMERCIAL $4,045 $4,091 $4,157 $4,219 $4,260 $4,298 INDUSTRIAL 2,022 2,045 2,079 2,109 2,130 2,149 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 $467 $472 $480 $487 $492 $496 RLM 1,281 1,295 1,316 1,336 1,349 1,361 RM 2,051 2,074 2,108 2,139 2,160 2,180 RMH 3,148 3,184 3,236 3,283 3,316 3,346 RH 4,616 4,669 4,744 4,814 4,862 4,905 NON-RESIDENTIAL (PER ACRE) COMMERCIAL $2,696 $2,727 $2,771 $2,812 $2,840 $2,866 INDUSTRIAL 1,618 1,636 1,663 1,687 1,704 1,719 CITY OF CARLSBAD COMMUNITY FACILITES DISTRICT NO. 1 TAX RATES FOR FISCAL YEAR 2024-25 MAXIMUM UNDEVELOPED PROPERTY TAX NOTE: ACTUAL TAX RATES FOR UNDEVELOPED PROPERTY FOR FISCAL YEAR 2024-25 ARE HEREIN ESTABLISHED AT $0 PER ACRE. FORMATION OR ANNEXATION DATE FORMATION OR ANNEXATION DATE PROPERTY TYPE TAX RATE IMPROVEMENT AREA I:FY 2004-05 FY 2005-06 FY 2006-07 FY 2007-08 FY 2008-09 FY 2009-10 RESIDENTIAL (PER ACRE) RL $510 $526 $535 $545 $555 $572 RLM 1,402 1,445 1,470 1,497 1,524 1,571 RM 2,351 2,422 2,464 2,509 2,554 2,634 RMH 3,604 3,714 3,778 3,847 3,916 4,038 RH 5,074 5,229 5,319 5,415 5,513 5,684 NON-RESIDENTIAL (PER ACRE) COMMERCIAL $4,360 $4,493 $4,570 $4,653 $4,738 $4,885 INDUSTRIAL 2,180 2,246 2,285 2,327 2,369 2,442 PROPERTY TYPE TAX RATE IMPROVEMENT AREA II:FY 2004-05 FY 2005-06 FY 2006-07 FY 2007-08 FY 2008-09 FY 2009-10 RESIDENTIAL (PER ACRE) RL $503 $519 $527 $537 $547 $564 RLM 1,381 1,423 1,447 1,474 1,500 1,547 RM 2,211 2,278 2,317 2,360 2,402 2,477 RMH 3,393 3,497 3,557 3,622 3,688 3,802 RH 4,976 5,128 5,216 5,310 5,407 5,575 NON-RESIDENTIAL (PER ACRE) COMMERCIAL $2,906 $2,995 $3,047 $3,102 $3,158 $3,256 INDUSTRIAL 1,744 1,797 1,828 1,861 1,895 1,954 CITY OF CARLSBAD COMMUNITY FACILITES DISTRICT NO. 1 TAX RATES FOR FISCAL YEAR 2024-25 MAXIMUM UNDEVELOPED PROPERTY TAX NOTE: ACTUAL TAX RATES FOR UNDEVELOPED PROPERTY FOR FISCAL YEAR 2024-25 ARE HEREIN ESTABLISHED AT $0 PER ACRE. FORMATION OR ANNEXATION DATE FORMATION OR ANNEXATION DATE PROPERTY TYPE TAX RATE IMPROVEMENT AREA I:FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2015-16 RESIDENTIAL (PER ACRE) RL $563 $571 $578 $578 $590 $597 RLM 1,547 1,569 1,587 1,587 1,621 1,640 RM 2,594 2,629 2,660 2,660 2,716 2,749 RMH 3,976 4,031 4,079 4,079 4,165 4,214 RH 5,598 5,675 5,742 5,742 5,863 5,933 NON-RESIDENTIAL (PER ACRE) COMMERCIAL $4,810 $4,877 $4,934 $4,934 $5,038 $5,098 INDUSTRIAL 2,405 2,438 2,467 2,467 2,519 2,549 PROPERTY TYPE TAX RATE IMPROVEMENT AREA II:FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2015-16 RESIDENTIAL (PER ACRE) RL $555 $563 $570 $570 $582 $588 RLM 1,523 1,544 1,563 1,563 1,595 1,614 RM 2,439 2,473 2,502 2,502 2,555 2,585 RMH 3,744 3,796 3,841 3,841 3,921 3,968 RH 5,490 5,565 5,631 5,631 5,750 5,818 NON-RESIDENTIAL (PER ACRE) COMMERCIAL $3,207 $3,251 $3,290 $3,290 $3,359 $3,399 INDUSTRIAL 1,924 1,951 1,974 1,974 2,015 2,039 CITY OF CARLSBAD COMMUNITY FACILITES DISTRICT NO. 1 TAX RATES FOR FISCAL YEAR 2024-25 MAXIMUM UNDEVELOPED PROPERTY TAX NOTE: ACTUAL TAX RATES FOR UNDEVELOPED PROPERTY FOR FISCAL YEAR 2024-25 ARE HEREIN ESTABLISHED AT $0 PER ACRE. FORMATION OR ANNEXATION DATE FORMATION OR ANNEXATION DATE PROPERTY TYPE TAX RATE IMPROVEMENT AREA I:FY 2016-17 FY 2017-18 FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 RESIDENTIAL (PER ACRE) RL $601 $614 $622 $626 $625 $627 RLM 1,652 1,687 1,708 1,720 1,717 1,723 RM 2,769 2,827 2,862 2,884 2,878 2,888 RMH 4,246 4,335 4,389 4,421 4,412 4,428 RH 5,977 6,103 6,178 6,224 6,212 6,233 NON-RESIDENTIAL (PER ACRE) COMMERCIAL $5,136 $5,244 $5,309 $5,348 $5,338 $5,356 INDUSTRIAL 2,568 2,622 2,654 2,674 2,669 2,678 PROPERTY TYPE TAX RATE IMPROVEMENT AREA II:FY 2016-17 FY 2017-18 FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 RESIDENTIAL (PER ACRE) RL $593 $605 $613 $617 $616 $618 RLM 1,626 1,661 1,681 1,694 1,690 1,696 RM 2,604 2,659 2,692 2,712 2,707 2,716 RMH 3,998 4,082 4,132 4,163 4,154 4,169 RH 5,861 5,985 6,059 6,104 6,092 6,113 NON-RESIDENTIAL (PER ACRE) COMMERCIAL $3,424 $3,496 $3,539 $3,566 $3,558 $3,571 INDUSTRIAL 2,054 2,098 2,124 2,139 2,135 2,143 CITY OF CARLSBAD COMMUNITY FACILITES DISTRICT NO. 1 TAX RATES FOR FISCAL YEAR 2024-25 MAXIMUM UNDEVELOPED PROPERTY TAX NOTE: ACTUAL TAX RATES FOR UNDEVELOPED PROPERTY FOR FISCAL YEAR 2024-25 ARE HEREIN ESTABLISHED AT $0 PER ACRE. FORMATION OR ANNEXATION DATE FORMATION OR ANNEXATION DATE PROPERTY TYPE TAX RATE IMPROVEMENT AREA I:FY 2022-23 FY 2023-24 FY 2024-25 RESIDENTIAL (PER ACRE) RL $665 $666 $700 RLM 1,827 1,828 1,924 RM 3,062 3,065 3,224 RMH 4,694 4,699 4,944 RH 6,608 6,615 6,960 NON-RESIDENTIAL (PER ACRE) COMMERCIAL $5,678 $5,684 $5,980 INDUSTRIAL 2,839 2,842 2,990 PROPERTY TYPE TAX RATE IMPROVEMENT AREA II:FY 2022-23 FY 2023-24 FY 2024-25 RESIDENTIAL (PER ACRE) RL $655 $656 $690 RLM 1,798 1,800 1,894 RM 2,879 2,882 3,033 RMH 4,420 4,424 4,655 RH 6,481 6,487 6,825 NON-RESIDENTIAL (PER ACRE) COMMERCIAL $3,786 $3,789 $3,987 INDUSTRIAL 2,271 2,274 2,392 NOTE: ACTUAL TAX RATES FOR UNDEVELOPED PROPERTY FOR FISCAL YEAR 2024-25 ARE HEREIN ESTABLISHED AT $0 PER ACRE. CITY OF CARLSBAD COMMUNITY FACILITES DISTRICT NO. 1 TAX RATES FOR FISCAL YEAR 2024-25 MAXIMUM UNDEVELOPED PROPERTY TAX FORMATION OR ANNEXATION DATE FORMATION OR ANNEXATION DATE CITY OF CARLSBAD COMMUNITY FACILITIES DISTRICT NO. 1 TAX RATES FOR FISCAL YEAR 2024-25 SPECIAL DEVELOPMENT TAX ONE-TIME 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) (95% of the Maximum Tax) 0 - 1.5 DU /ACRE $6,720.37 $6,960.78 $7,036.51 $7,036.51 $7,043.54 $7,085.55 1.51 - 4.0 DU/ACRE 6,720.37 6,960.78 7,036.51 7,036.51 7,043.54 7,085.55 4.1 - 8.0 DU/ACRE 4,241.75 4,393.48 4,441.29 4,441.29 4,445.72 4,472.24 8.1 - 15.0 DU/ACRE 4,241.75 4,393.48 4,441.29 4,441.29 4,445.72 4,472.24 15.1 - 23.0 DU/ACRE 4,241.75 4,393.48 4,441.29 4,441.29 4,445.72 4,472.24 NON-RESIDENTIAL (PER SQ.FT.) (50% of the Maximum Tax) AUTO - GASOLINE $6.44 $6.67 $6.75 $6.75 $6.75 $6.79 AUTO - REPAIR & SALES 2.71 2.81 2.84 2.84 2.84 2.86 AUTO CAR WASH 5.01 5.19 5.25 5.25 5.25 5.29 BANK - WALK IN 10.19 10.56 10.67 10.67 10.68 10.75 BANK - WITH DRIVE THRU 14.35 14.86 15.02 15.02 15.04 15.13 BOWLING ALLEY 5.27 5.46 5.52 5.52 5.52 5.55 CAMPGROUND 13.91 14.41 14.57 14.57 14.58 14.67 CHURCH 2.38 2.46 2.49 2.49 2.49 2.50 COMMERCIAL SHOPS 2.30 2.39 2.41 2.41 2.41 2.43 COMMUNITY SHOPPING CENTER 3.37 3.49 3.53 3.53 3.53 3.55 CONVENIENCE MARKET 21.70 22.47 22.72 22.72 22.74 22.88 DISCOUNT STORE 2.56 2.65 2.68 2.68 2.68 2.70 GOLF COURSE 2.43 2.52 2.55 2.55 2.55 2.56 GROCERY STORE 6.18 6.40 6.47 6.47 6.48 6.52 HEALTH CLUB 2.30 2.38 2.40 2.40 2.41 2.42 HELIPORTS 8.45 8.75 8.84 8.84 8.85 8.90 HOSPITAL - CONVALESCENT 1.85 1.92 1.94 1.94 1.94 1.95 HOSPITAL - GENERAL 3.08 3.19 3.23 3.23 3.23 3.25 HOTEL - CONV. FAC/COMM.2.76 2.86 2.89 2.89 2.89 2.91 INDOOR SPORTS ARENA 1.85 1.92 1.94 1.94 1.94 1.95 INDUSTRIAL - COMMERCIAL BUSINESS PARK 1.70 1.76 1.78 1.78 1.78 1.79 JUNIOR COLLEGE 1.74 1.80 1.82 1.82 1.82 1.83 LIBRARY 3.38 3.51 3.54 3.54 3.55 3.57 LUMBER/HARDWARE STORE 1.96 2.03 2.05 2.05 2.06 2.07 MARINA 11.80 12.22 12.35 12.35 12.37 12.44 MOTEL 2.14 2.21 2.24 2.24 2.24 2.25 NEIGHBORHOOD SHOPPING CENTER 5.13 5.32 5.37 5.37 5.38 5.41 OFFICE - COMMERCIAL (< 100,000 SF)2.03 2.11 2.13 2.13 2.13 2.14 OFFICE - GOVERNMENT 2.33 2.41 2.44 2.44 2.44 2.45 OFFICE - HIGH RISE 2.12 2.20 2.22 2.22 2.22 2.24 OFFICE - MEDICAL 1.92 1.99 2.01 2.01 2.02 2.03 OUTDOOR TENNIS COURT 22.36 23.16 23.41 23.41 23.43 23.57 RACE TRACK 4.05 4.20 4.24 4.24 4.25 4.27 REGIONAL SHOPPING CENTER 2.66 2.76 2.79 2.79 2.79 2.81 RESORT HOTEL 1.83 1.89 1.91 1.91 1.92 1.93 RESTAURANT - FAST FOOD 22.61 23.42 23.67 23.67 23.70 23.84 RESTAURANT - QUALITY 5.22 5.41 5.47 5.47 5.47 5.50 RESTAURANT - SIT DOWN 12.05 12.48 12.62 12.62 12.63 12.71 S & L - WALK IN 4.38 4.53 4.58 4.58 4.59 4.62 S & L - WITH DRIVE THRU 6.03 6.25 6.31 6.31 6.32 6.36 UNIVERSITY 1.80 1.86 1.88 1.88 1.88 1.89 ALL OTHER COMMERCIAL USES NOT IDENTIFIED ABOVE 1.70 1.76 1.78 1.78 1.78 1.79 ALL OTHER INDUSTRIAL USES NOT IDENTIFIED ABOVE 1.38 1.43 1.45 1.45 1.45 1.46 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 11.00%. 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 2024-25 SPECIAL DEVELOPMENT TAX ONE-TIME 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 DWELLING UNIT) (95% of the Maximum Tax) 0 - 1.5 DU /ACRE $7,127.81 $7,208.85 $7,325.86 $7,434.13 $7,507.73 $7,574.70 1.51 - 4.0 DU/ACRE 7,127.81 7,208.85 7,325.86 7,434.13 7,507.73 7,574.70 4.1 - 8.0 DU/ACRE 4,498.91 4,550.06 4,623.92 4,692.25 4,738.71 4,780.98 8.1 - 15.0 DU/ACRE 4,498.91 4,550.06 4,623.92 4,692.25 4,738.71 4,780.98 15.1 - 23.0 DU/ACRE 4,498.91 4,550.06 4,623.92 4,692.25 4,738.71 4,780.98 NON-RESIDENTIAL (PER SQ.FT.) (50% of the Maximum Tax) AUTO - GASOLINE $6.83 $6.91 $7.02 $7.13 $7.20 $7.26 AUTO - REPAIR & SALES 2.87 2.91 2.95 3.00 3.03 3.05 AUTO CAR WASH 5.32 5.38 5.46 5.55 5.60 5.65 BANK - WALK IN 10.81 10.93 11.11 11.28 11.39 11.49 BANK - WITH DRIVE THRU 15.22 15.39 15.64 15.87 16.03 16.17 BOWLING ALLEY 5.59 5.65 5.74 5.83 5.88 5.94 CAMPGROUND 14.75 14.92 15.16 15.39 15.54 15.68 CHURCH 2.52 2.55 2.59 2.63 2.65 2.68 COMMERCIAL SHOPS 2.44 2.47 2.51 2.55 2.57 2.60 COMMUNITY SHOPPING CENTER 3.57 3.61 3.67 3.73 3.76 3.80 CONVENIENCE MARKET 23.01 23.27 23.65 24.00 24.24 24.46 DISCOUNT STORE 2.71 2.74 2.79 2.83 2.86 2.88 GOLF COURSE 2.58 2.61 2.65 2.69 2.72 2.74 GROCERY STORE 6.56 6.63 6.74 6.84 6.91 6.97 HEALTH CLUB 2.44 2.46 2.50 2.54 2.57 2.59 HELIPORTS 8.96 9.06 9.21 9.34 9.43 9.52 HOSPITAL - CONVALESCENT 1.96 1.99 2.02 2.05 2.07 2.09 HOSPITAL - GENERAL 3.27 3.31 3.36 3.41 3.44 3.47 HOTEL - CONV. FAC/COMM.2.92 2.96 3.01 3.05 3.08 3.11 INDOOR SPORTS ARENA 1.96 1.99 2.02 2.05 2.07 2.09 INDUSTRIAL - COMMERCIAL BUSINESS PARK 1.80 1.82 1.85 1.88 1.90 1.92 JUNIOR COLLEGE 1.85 1.87 1.90 1.92 1.94 1.96 LIBRARY 3.59 3.63 3.69 3.74 3.78 3.81 LUMBER/HARDWARE STORE 2.08 2.11 2.14 2.17 2.19 2.21 MARINA 12.51 12.66 12.86 13.05 13.18 13.30 MOTEL 2.27 2.29 2.33 2.36 2.39 2.41 NEIGHBORHOOD SHOPPING CENTER 5.44 5.51 5.59 5.68 5.73 5.78 OFFICE - COMMERCIAL (< 100,000 SF)2.16 2.18 2.22 2.25 2.27 2.29 OFFICE - GOVERNMENT 2.47 2.50 2.54 2.58 2.60 2.62 OFFICE - HIGH RISE 2.25 2.28 2.31 2.35 2.37 2.39 OFFICE - MEDICAL 2.04 2.06 2.10 2.13 2.15 2.17 OUTDOOR TENNIS COURT 23.71 23.98 24.37 24.73 24.98 25.20 RACE TRACK 4.30 4.35 4.42 4.48 4.53 4.57 REGIONAL SHOPPING CENTER 2.82 2.85 2.90 2.94 2.97 3.00 RESORT HOTEL 1.94 1.96 1.99 2.02 2.04 2.06 RESTAURANT - FAST FOOD 23.98 24.25 24.65 25.01 25.26 25.49 RESTAURANT - QUALITY 5.54 5.60 5.69 5.77 5.83 5.88 RESTAURANT - SIT DOWN 12.78 12.93 13.14 13.33 13.46 13.58 S & L - WALK IN 4.64 4.70 4.77 4.84 4.89 4.93 S & L - WITH DRIVE THRU 6.40 6.47 6.57 6.67 6.74 6.80 UNIVERSITY 1.90 1.93 1.96 1.99 2.01 2.02 ALL OTHER COMMERCIAL USES NOT IDENTIFIED ABOVE 1.80 1.82 1.85 1.88 1.90 1.92 ALL OTHER INDUSTRIAL USES NOT IDENTIFIED ABOVE 1.47 1.48 1.51 1.53 1.54 1.56 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 11.00%. 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 2024-25 SPECIAL DEVELOPMENT TAX ONE-TIME PROPERTY TYPE TAX RATE IMPROVEMENT AREA I:FY 2004-05 FY 2005-06 FY 2006-07 FY 2007-08 FY 2008-09 FY 2009-10 RESIDENTIAL (PER DWELLING UNIT) (95% of the Maximum Tax) 0 - 1.5 DU /ACRE $7,682.96 $7,917.59 $8,053.76 $8,200.05 $8,349.00 $8,607.88 1.51 - 4.0 DU/ACRE 7,682.96 7,917.59 8,053.76 8,200.05 8,349.00 8,607.88 4.1 - 8.0 DU/ACRE 4,849.31 4,997.40 5,083.35 5,175.68 5,269.69 5,433.10 8.1 - 15.0 DU/ACRE 4,849.31 4,997.40 5,083.35 5,175.68 5,269.69 5,433.10 15.1 - 23.0 DU/ACRE 4,849.31 4,997.40 5,083.35 5,175.68 5,269.69 5,433.10 NON-RESIDENTIAL (PER SQ.FT.) (50% of the Maximum Tax) AUTO - GASOLINE $7.37 $7.59 $7.72 $7.86 $8.00 $8.25 AUTO - REPAIR & SALES 3.10 3.19 3.25 3.31 3.37 3.47 AUTO CAR WASH 5.73 5.91 6.01 6.12 6.23 6.42 BANK - WALK IN 11.65 12.01 12.22 12.44 12.66 13.06 BANK - WITH DRIVE THRU 16.40 16.90 17.20 17.51 17.83 18.38 BOWLING ALLEY 6.02 6.21 6.31 6.43 6.54 6.75 CAMPGROUND 15.90 16.39 16.67 16.97 17.28 17.82 CHURCH 2.72 2.80 2.85 2.90 2.95 3.04 COMMERCIAL SHOPS 2.63 2.71 2.76 2.81 2.86 2.95 COMMUNITY SHOPPING CENTER 3.85 3.97 4.04 4.11 4.18 4.31 CONVENIENCE MARKET 24.81 25.56 26.00 26.47 26.96 27.79 DISCOUNT STORE 2.92 3.01 3.07 3.12 3.18 3.28 GOLF COURSE 2.78 2.86 2.91 2.97 3.02 3.11 GROCERY STORE 7.07 7.28 7.41 7.54 7.68 7.92 HEALTH CLUB 2.62 2.71 2.75 2.80 2.85 2.94 HELIPORTS 9.66 9.95 10.12 10.30 10.49 10.82 HOSPITAL - CONVALESCENT 2.12 2.18 2.22 2.26 2.30 2.37 HOSPITAL - GENERAL 3.52 3.63 3.69 3.76 3.83 3.95 HOTEL - CONV. FAC/COMM.3.15 3.25 3.30 3.36 3.42 3.53 INDOOR SPORTS ARENA 2.12 2.18 2.22 2.26 2.30 2.37 INDUSTRIAL - COMMERCIAL BUSINESS PARK 1.94 2.00 2.04 2.07 2.11 2.18 JUNIOR COLLEGE 1.99 2.05 2.09 2.12 2.16 2.23 LIBRARY 3.87 3.99 4.06 4.13 4.20 4.34 LUMBER/HARDWARE STORE 2.24 2.31 2.35 2.39 2.44 2.51 MARINA 13.49 13.90 14.14 14.40 14.66 15.11 MOTEL 2.44 2.52 2.56 2.61 2.66 2.74 NEIGHBORHOOD SHOPPING CENTER 5.87 6.05 6.15 6.26 6.38 6.57 OFFICE - COMMERCIAL (< 100,000 SF)2.33 2.40 2.44 2.48 2.53 2.61 OFFICE - GOVERNMENT 2.66 2.74 2.79 2.84 2.89 2.98 OFFICE - HIGH RISE 2.43 2.50 2.54 2.59 2.64 2.72 OFFICE - MEDICAL 2.20 2.27 2.30 2.35 2.39 2.46 OUTDOOR TENNIS COURT 25.56 26.34 26.79 27.28 27.77 28.64 RACE TRACK 4.63 4.77 4.86 4.94 5.03 5.19 REGIONAL SHOPPING CENTER 3.04 3.14 3.19 3.25 3.31 3.41 RESORT HOTEL 2.09 2.15 2.19 2.23 2.27 2.34 RESTAURANT - FAST FOOD 25.85 26.64 27.10 27.59 28.09 28.96 RESTAURANT - QUALITY 5.97 6.15 6.26 6.37 6.48 6.69 RESTAURANT - SIT DOWN 13.78 14.20 14.44 14.71 14.97 15.44 S & L - WALK IN 5.00 5.16 5.25 5.34 5.44 5.61 S & L - WITH DRIVE THRU 6.89 7.10 7.23 7.36 7.49 7.72 UNIVERSITY 2.05 2.12 2.15 2.19 2.23 2.30 ALL OTHER COMMERCIAL USES NOT IDENTIFIED ABOVE 1.94 2.00 2.04 2.07 2.11 2.18 ALL OTHER INDUSTRIAL USES NOT IDENTIFIED ABOVE 1.58 1.63 1.66 1.69 1.72 1.77 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 11.00%. 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 2024-25 SPECIAL DEVELOPMENT TAX ONE-TIME PROPERTY TYPE TAX RATE IMPROVEMENT AREA I:FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2015-16 RESIDENTIAL (PER DWELLING UNIT) (95% of the Maximum Tax) 0 - 1.5 DU /ACRE $8,476.79 $8,593.83 $8,695.73 $8,695.73 $8,878.76 $8,984.04 1.51 - 4.0 DU/ACRE 8,476.79 8,593.83 8,695.73 8,695.73 8,878.76 8,984.04 4.1 - 8.0 DU/ACRE 5,350.36 5,424.23 5,488.55 5,488.55 5,604.07 5,670.52 8.1 - 15.0 DU/ACRE 5,350.36 5,424.23 5,488.55 5,488.55 5,604.07 5,670.52 15.1 - 23.0 DU/ACRE 5,350.36 5,424.23 5,488.55 5,488.55 5,604.07 5,670.52 NON-RESIDENTIAL (PER SQ.FT.) (50% of the Maximum Tax) AUTO - GASOLINE $8.13 $8.24 $8.34 $8.34 $8.51 $8.61 AUTO - REPAIR & SALES 3.42 3.46 3.51 3.51 3.58 3.62 AUTO CAR WASH 6.32 6.41 6.49 6.49 6.62 6.70 BANK - WALK IN 12.86 13.03 13.19 13.19 13.47 13.63 BANK - WITH DRIVE THRU 18.10 18.35 18.57 18.57 18.96 19.18 BOWLING ALLEY 6.64 6.74 6.82 6.82 6.96 7.04 CAMPGROUND 17.55 17.79 18.00 18.00 18.38 18.60 CHURCH 3.00 3.04 3.07 3.07 3.14 3.18 COMMERCIAL SHOPS 2.91 2.95 2.98 2.98 3.04 3.08 COMMUNITY SHOPPING CENTER 4.25 4.31 4.36 4.36 4.45 4.50 CONVENIENCE MARKET 27.37 27.75 28.07 28.07 28.67 29.01 DISCOUNT STORE 3.23 3.27 3.31 3.31 3.38 3.42 GOLF COURSE 3.07 3.11 3.15 3.15 3.21 3.25 GROCERY STORE 7.80 7.90 8.00 8.00 8.17 8.26 HEALTH CLUB 2.90 2.94 2.97 2.97 3.03 3.07 HELIPORTS 10.65 10.80 10.93 10.93 11.16 11.29 HOSPITAL - CONVALESCENT 2.33 2.37 2.40 2.40 2.45 2.47 HOSPITAL - GENERAL 3.89 3.94 3.99 3.99 4.07 4.12 HOTEL - CONV. FAC/COMM.3.48 3.53 3.57 3.57 3.64 3.69 INDOOR SPORTS ARENA 2.33 2.37 2.40 2.40 2.45 2.47 INDUSTRIAL - COMMERCIAL BUSINESS PARK 2.14 2.17 2.20 2.20 2.25 2.27 JUNIOR COLLEGE 2.19 2.22 2.25 2.25 2.30 2.33 LIBRARY 4.27 4.33 4.38 4.38 4.47 4.52 LUMBER/HARDWARE STORE 2.48 2.51 2.54 2.54 2.59 2.62 MARINA 14.88 15.09 15.27 15.27 15.59 15.77 MOTEL 2.70 2.73 2.77 2.77 2.82 2.86 NEIGHBORHOOD SHOPPING CENTER 6.47 6.56 6.64 6.64 6.78 6.86 OFFICE - COMMERCIAL (< 100,000 SF)2.57 2.60 2.63 2.63 2.69 2.72 OFFICE - GOVERNMENT 2.94 2.98 3.01 3.01 3.08 3.11 OFFICE - HIGH RISE 2.68 2.71 2.74 2.74 2.80 2.84 OFFICE - MEDICAL 2.43 2.46 2.49 2.49 2.54 2.57 OUTDOOR TENNIS COURT 28.20 28.59 28.93 28.93 29.54 29.89 RACE TRACK 5.11 5.18 5.24 5.24 5.35 5.42 REGIONAL SHOPPING CENTER 3.36 3.40 3.44 3.44 3.52 3.56 RESORT HOTEL 2.30 2.34 2.36 2.36 2.41 2.44 RESTAURANT - FAST FOOD 28.52 28.91 29.26 29.26 29.87 30.23 RESTAURANT - QUALITY 6.58 6.67 6.75 6.75 6.90 6.98 RESTAURANT - SIT DOWN 15.20 15.41 15.59 15.59 15.92 16.11 S & L - WALK IN 5.52 5.60 5.66 5.66 5.78 5.85 S & L - WITH DRIVE THRU 7.61 7.71 7.80 7.80 7.97 8.06 UNIVERSITY 2.26 2.30 2.32 2.32 2.37 2.40 ALL OTHER COMMERCIAL USES NOT IDENTIFIED ABOVE 2.14 2.17 2.20 2.20 2.25 2.27 ALL OTHER INDUSTRIAL USES NOT IDENTIFIED ABOVE 1.74 1.77 1.79 1.79 1.83 1.85 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 11.00%. 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 2024-25 SPECIAL DEVELOPMENT TAX ONE-TIME PROPERTY TYPE TAX RATE IMPROVEMENT AREA I:FY 2016-17 FY 2017-18 FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 RESIDENTIAL (PER DWELLING UNIT) (95% of the Maximum Tax) 0 - 1.5 DU /ACRE $9,050.92 $9,241.42 $9,355.51 $9,425.15 $9,406.26 $9,439.07 1.51 - 4.0 DU/ACRE 9,050.92 9,241.42 9,355.51 9,425.15 9,406.26 9,439.07 4.1 - 8.0 DU/ACRE 5,712.73 5,832.97 5,904.98 5,948.94 5,937.02 5,957.72 8.1 - 15.0 DU/ACRE 5,712.73 5,832.97 5,904.98 5,948.94 5,937.02 5,957.72 15.1 - 23.0 DU/ACRE 5,712.73 5,832.97 5,904.98 5,948.94 5,937.02 5,957.72 NON-RESIDENTIAL (PER SQ.FT.) (50% of the Maximum Tax) AUTO - GASOLINE $8.68 $8.86 $8.97 $9.04 $9.02 $9.05 AUTO - REPAIR & SALES 3.65 3.73 3.77 3.80 3.79 3.81 AUTO CAR WASH 6.75 6.89 6.98 7.03 7.02 7.04 BANK - WALK IN 13.73 14.02 14.19 14.30 14.27 14.32 BANK - WITH DRIVE THRU 19.32 19.73 19.97 20.12 20.08 20.15 BOWLING ALLEY 7.09 7.24 7.33 7.39 7.37 7.40 CAMPGROUND 18.74 19.13 19.37 19.51 19.47 19.54 CHURCH 3.20 3.27 3.31 3.33 3.32 3.34 COMMERCIAL SHOPS 3.10 3.17 3.21 3.23 3.22 3.24 COMMUNITY SHOPPING CENTER 4.54 4.63 4.69 4.72 4.71 4.73 CONVENIENCE MARKET 29.22 29.84 30.21 30.43 30.37 30.47 DISCOUNT STORE 3.45 3.52 3.56 3.59 3.58 3.59 GOLF COURSE 3.27 3.34 3.38 3.41 3.40 3.41 GROCERY STORE 8.32 8.50 8.60 8.67 8.65 8.68 HEALTH CLUB 3.09 3.16 3.20 3.22 3.21 3.22 HELIPORTS 11.37 11.61 11.76 11.84 11.82 11.86 HOSPITAL - CONVALESCENT 2.49 2.55 2.58 2.60 2.59 2.60 HOSPITAL - GENERAL 4.15 4.24 4.29 4.32 4.31 4.33 HOTEL - CONV. FAC/COMM.3.71 3.79 3.84 3.87 3.86 3.87 INDOOR SPORTS ARENA 2.49 2.55 2.58 2.60 2.59 2.60 INDUSTRIAL - COMMERCIAL BUSINESS PARK 2.29 2.34 2.37 2.38 2.38 2.39 JUNIOR COLLEGE 2.34 2.39 2.42 2.44 2.44 2.44 LIBRARY 4.56 4.65 4.71 4.75 4.74 4.75 LUMBER/HARDWARE STORE 2.64 2.70 2.73 2.75 2.75 2.76 MARINA 15.89 16.22 16.42 16.55 16.51 16.57 MOTEL 2.88 2.94 2.98 3.00 2.99 3.00 NEIGHBORHOOD SHOPPING CENTER 6.91 7.06 7.14 7.20 7.18 7.21 OFFICE - COMMERCIAL (< 100,000 SF)2.74 2.80 2.83 2.85 2.85 2.86 OFFICE - GOVERNMENT 3.14 3.20 3.24 3.26 3.26 3.27 OFFICE - HIGH RISE 2.86 2.92 2.95 2.98 2.97 2.98 OFFICE - MEDICAL 2.59 2.64 2.68 2.70 2.69 2.70 OUTDOOR TENNIS COURT 30.11 30.74 31.12 31.35 31.29 31.40 RACE TRACK 5.46 5.57 5.64 5.68 5.67 5.69 REGIONAL SHOPPING CENTER 3.58 3.66 3.71 3.73 3.73 3.74 RESORT HOTEL 2.46 2.51 2.54 2.56 2.56 2.57 RESTAURANT - FAST FOOD 30.45 31.09 31.48 31.71 31.65 31.76 RESTAURANT - QUALITY 7.03 7.18 7.27 7.32 7.31 7.33 RESTAURANT - SIT DOWN 16.23 16.57 16.78 16.90 16.87 16.93 S & L - WALK IN 5.90 6.02 6.09 6.14 6.13 6.15 S & L - WITH DRIVE THRU 8.12 8.29 8.39 8.46 8.44 8.47 UNIVERSITY 2.42 2.47 2.50 2.52 2.51 2.52 ALL OTHER COMMERCIAL USES NOT IDENTIFIED ABOVE 2.29 2.34 2.37 2.38 2.38 2.39 ALL OTHER INDUSTRIAL USES NOT IDENTIFIED ABOVE 1.86 1.90 1.92 1.94 1.93 1.94 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 11.00%. 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 2024-25 SPECIAL DEVELOPMENT TAX ONE-TIME PROPERTY TYPE TAX RATE IMPROVEMENT AREA I:FY 2022-23 FY 2023-24 FY 2024-25 RESIDENTIAL (PER DWELLING UNIT) (95% of the Maximum Tax) 0 - 1.5 DU /ACRE $10,006.84 $10,016.83 $10,539.04 1.51 - 4.0 DU/ACRE 10,006.84 10,016.83 10,539.04 4.1 - 8.0 DU/ACRE 6,316.08 6,322.39 6,652.00 8.1 - 15.0 DU/ACRE 6,316.08 6,322.39 6,652.00 15.1 - 23.0 DU/ACRE 6,316.08 6,322.39 6,652.00 NON-RESIDENTIAL (PER SQ.FT.) (50% of the Maximum Tax) AUTO - GASOLINE $9.59 $9.60 $10.10 AUTO - REPAIR & SALES 4.03 4.04 4.25 AUTO CAR WASH 7.46 7.47 7.86 BANK - WALK IN 15.18 15.19 15.99 BANK - WITH DRIVE THRU 21.37 21.39 22.50 BOWLING ALLEY 7.84 7.85 8.26 CAMPGROUND 20.71 20.74 21.82 CHURCH 3.54 3.54 3.73 COMMERCIAL SHOPS 3.43 3.43 3.61 COMMUNITY SHOPPING CENTER 5.02 5.02 5.28 CONVENIENCE MARKET 32.31 32.34 34.03 DISCOUNT STORE 3.81 3.81 4.01 GOLF COURSE 3.62 3.62 3.81 GROCERY STORE 9.20 9.21 9.69 HEALTH CLUB 3.42 3.42 3.60 HELIPORTS 12.58 12.59 13.24 HOSPITAL - CONVALESCENT 2.76 2.76 2.90 HOSPITAL - GENERAL 4.59 4.59 4.83 HOTEL - CONV. FAC/COMM.4.11 4.11 4.32 INDOOR SPORTS ARENA 2.76 2.76 2.90 INDUSTRIAL - COMMERCIAL BUSINESS PARK 2.53 2.53 2.67 JUNIOR COLLEGE 2.59 2.59 2.73 LIBRARY 5.04 5.04 5.31 LUMBER/HARDWARE STORE 2.92 2.92 3.08 MARINA 17.57 17.59 18.50 MOTEL 3.18 3.19 3.35 NEIGHBORHOOD SHOPPING CENTER 7.64 7.65 8.05 OFFICE - COMMERCIAL (< 100,000 SF)3.03 3.03 3.19 OFFICE - GOVERNMENT 3.47 3.47 3.65 OFFICE - HIGH RISE 3.16 3.16 3.33 OFFICE - MEDICAL 2.86 2.87 3.02 OUTDOOR TENNIS COURT 33.29 33.32 35.06 RACE TRACK 6.03 6.04 6.35 REGIONAL SHOPPING CENTER 3.96 3.97 4.17 RESORT HOTEL 2.72 2.72 2.87 RESTAURANT - FAST FOOD 33.67 33.70 35.46 RESTAURANT - QUALITY 7.77 7.78 8.19 RESTAURANT - SIT DOWN 17.95 17.96 18.90 S & L - WALK IN 6.52 6.52 6.87 S & L - WITH DRIVE THRU 8.98 8.99 9.46 UNIVERSITY 2.67 2.68 2.82 ALL OTHER COMMERCIAL USES NOT IDENTIFIED ABOVE 2.53 2.53 2.67 ALL OTHER INDUSTRIAL USES NOT IDENTIFIED ABOVE 2.06 2.06 2.17 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 11.00%. 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 2024-25 SPECIAL DEVELOPMENT TAX ONE-TIME 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) (95% of the Maximum Tax) 0 - 1.5 DU /ACRE $5,789.00 $5,996.09 $6,061.33 $6,061.33 $6,067.38 $6,103.57 1.51 - 4.0 DU/ACRE 5,789.00 5,996.09 6,061.33 6,061.33 6,067.38 6,103.57 4.1 - 8.0 DU/ACRE 3,490.01 3,614.85 3,654.18 3,654.18 3,657.83 3,679.65 8.1 - 15.0 DU/ACRE 3,490.01 3,614.85 3,654.18 3,654.18 3,657.83 3,679.65 15.1 - 23.0 DU/ACRE 3,490.01 3,614.85 3,654.18 3,654.18 3,657.83 3,679.65 NON-RESIDENTIAL (PER SQ.FT.) (50% of the Maximum Tax) AUTO - GASOLINE $2.30 $2.38 $2.40 $2.40 $2.41 $2.42 AUTO - REPAIR & SALES 1.26 1.30 1.31 1.31 1.32 1.32 AUTO CAR WASH 2.00 2.07 2.10 2.10 2.10 2.11 BANK - WALK IN 3.65 3.79 3.83 3.83 3.83 3.85 BANK - WITH DRIVE THRU 4.54 4.71 4.76 4.76 4.76 4.79 BOWLING ALLEY 2.25 2.33 2.35 2.35 2.36 2.37 CAMPGROUND 3.96 4.11 4.15 4.15 4.16 4.18 CHURCH 1.54 1.60 1.61 1.61 1.62 1.63 COMMERCIAL SHOPS 1.26 1.30 1.31 1.31 1.32 1.32 COMMUNITY SHOPPING CENTER 1.43 1.48 1.50 1.50 1.50 1.51 CONVENIENCE MARKET 5.35 5.55 5.61 5.61 5.61 5.65 DISCOUNT STORE 1.26 1.30 1.31 1.31 1.32 1.32 GOLF COURSE 1.70 1.76 1.78 1.78 1.78 1.79 GROCERY STORE 2.03 2.11 2.13 2.13 2.13 2.14 HEALTH CLUB 1.47 1.52 1.54 1.54 1.54 1.55 HELIPORTS 2.92 3.02 3.05 3.05 3.06 3.07 HOSPITAL - CONVALESCENT 1.77 1.84 1.86 1.86 1.86 1.87 HOSPITAL - GENERAL 2.53 2.62 2.65 2.65 2.65 2.66 HOTEL - CONV. FAC/COMM.2.00 2.07 2.10 2.10 2.10 2.11 INDOOR SPORTS ARENA 1.77 1.84 1.86 1.86 1.86 1.87 INDUSTRIAL - COMMERCIAL BUSINESS PARK 1.20 1.24 1.26 1.26 1.26 1.26 JUNIOR COLLEGE 1.51 1.56 1.58 1.58 1.58 1.59 LIBRARY 2.27 2.35 2.38 2.38 2.38 2.40 LUMBER/HARDWARE STORE 1.26 1.30 1.31 1.31 1.32 1.32 MARINA 3.50 3.63 3.67 3.67 3.67 3.69 MOTEL 1.64 1.70 1.71 1.71 1.72 1.73 NEIGHBORHOOD SHOPPING CENTER 1.80 1.87 1.89 1.89 1.89 1.90 OFFICE - COMMERCIAL (< 100,000 SF)1.39 1.44 1.46 1.46 1.46 1.47 OFFICE - GOVERNMENT 1.49 1.55 1.56 1.56 1.57 1.57 OFFICE - HIGH RISE 1.46 1.51 1.53 1.53 1.53 1.54 OFFICE - MEDICAL 1.64 1.70 1.72 1.72 1.72 1.73 OUTDOOR TENNIS COURT 5.77 5.97 6.04 6.04 6.05 6.08 RACE TRACK 1.85 1.92 1.94 1.94 1.94 1.95 REGIONAL SHOPPING CENTER 1.28 1.32 1.34 1.34 1.34 1.35 RESORT HOTEL 1.57 1.63 1.65 1.65 1.65 1.66 RESTAURANT - FAST FOOD 6.02 6.24 6.31 6.31 6.31 6.35 RESTAURANT - QUALITY 2.45 2.54 2.57 2.57 2.57 2.59 RESTAURANT - SIT DOWN 3.76 3.89 3.93 3.93 3.94 3.96 S & L - WALK IN 2.41 2.49 2.52 2.52 2.52 2.54 S & L - WITH DRIVE THRU 2.76 2.86 2.89 2.89 2.90 2.92 UNIVERSITY 1.52 1.57 1.59 1.59 1.59 1.60 ALL OTHER COMMERCIAL USES NOT IDENTIFIED ABOVE 1.14 1.18 1.20 1.20 1.20 1.21 ALL OTHER INDUSTRIAL USES NOT IDENTIFIED ABOVE 1.13 1.17 1.18 1.18 1.18 1.19 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 11.00%. 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 2024-25 SPECIAL DEVELOPMENT TAX ONE-TIME 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 DWELLING UNIT) (95% of the Maximum Tax) 0 - 1.5 DU /ACRE $6,139.97 $6,209.78 $6,310.58 $6,403.84 $6,467.24 $6,524.93 1.51 - 4.0 DU/ACRE 6,139.97 6,209.78 6,310.58 6,403.84 6,467.24 6,524.93 4.1 - 8.0 DU/ACRE 3,701.59 3,743.68 3,804.45 3,860.67 3,898.90 3,933.67 8.1 - 15.0 DU/ACRE 3,701.59 3,743.68 3,804.45 3,860.67 3,898.90 3,933.67 15.1 - 23.0 DU/ACRE 3,701.59 3,743.68 3,804.45 3,860.67 3,898.90 3,933.67 NON-RESIDENTIAL (PER SQ.FT.) (50% of the Maximum Tax) AUTO - GASOLINE $2.44 $2.46 $2.50 $2.54 $2.57 $2.59 AUTO - REPAIR & SALES 1.33 1.35 1.37 1.39 1.40 1.41 AUTO CAR WASH 2.12 2.15 2.18 2.21 2.24 2.26 BANK - WALK IN 3.88 3.92 3.98 4.04 4.08 4.12 BANK - WITH DRIVE THRU 4.82 4.87 4.95 5.03 5.08 5.12 BOWLING ALLEY 2.38 2.41 2.45 2.49 2.51 2.53 CAMPGROUND 4.20 4.25 4.32 4.39 4.43 4.47 CHURCH 1.63 1.65 1.68 1.70 1.72 1.74 COMMERCIAL SHOPS 1.33 1.35 1.37 1.39 1.40 1.41 COMMUNITY SHOPPING CENTER 1.52 1.53 1.56 1.58 1.60 1.61 CONVENIENCE MARKET 5.68 5.74 5.84 5.92 5.98 6.04 DISCOUNT STORE 1.33 1.35 1.37 1.39 1.40 1.41 GOLF COURSE 1.80 1.82 1.85 1.88 1.90 1.92 GROCERY STORE 2.16 2.18 2.22 2.25 2.27 2.29 HEALTH CLUB 1.56 1.58 1.60 1.63 1.64 1.66 HELIPORTS 3.09 3.13 3.18 3.23 3.26 3.29 HOSPITAL - CONVALESCENT 1.88 1.90 1.93 1.96 1.98 2.00 HOSPITAL - GENERAL 2.68 2.71 2.75 2.79 2.82 2.85 HOTEL - CONV. FAC/COMM.2.12 2.15 2.18 2.21 2.24 2.26 INDOOR SPORTS ARENA 1.88 1.90 1.93 1.96 1.98 2.00 INDUSTRIAL - COMMERCIAL BUSINESS PARK 1.27 1.29 1.31 1.33 1.34 1.35 JUNIOR COLLEGE 1.60 1.62 1.65 1.67 1.69 1.70 LIBRARY 2.41 2.44 2.48 2.51 2.54 2.56 LUMBER/HARDWARE STORE 1.33 1.35 1.37 1.39 1.40 1.41 MARINA 3.72 3.76 3.82 3.88 3.91 3.95 MOTEL 1.74 1.76 1.78 1.81 1.83 1.84 NEIGHBORHOOD SHOPPING CENTER 1.91 1.93 1.97 2.00 2.01 2.03 OFFICE - COMMERCIAL (< 100,000 SF)1.47 1.49 1.52 1.54 1.55 1.57 OFFICE - GOVERNMENT 1.58 1.60 1.63 1.65 1.67 1.68 OFFICE - HIGH RISE 1.55 1.57 1.59 1.62 1.63 1.65 OFFICE - MEDICAL 1.74 1.76 1.79 1.82 1.84 1.85 OUTDOOR TENNIS COURT 6.12 6.19 6.29 6.38 6.44 6.50 RACE TRACK 1.96 1.99 2.02 2.05 2.07 2.09 REGIONAL SHOPPING CENTER 1.36 1.37 1.39 1.41 1.43 1.44 RESORT HOTEL 1.67 1.69 1.71 1.74 1.76 1.77 RESTAURANT - FAST FOOD 6.39 6.46 6.56 6.66 6.73 6.79 RESTAURANT - QUALITY 2.60 2.63 2.68 2.72 2.74 2.77 RESTAURANT - SIT DOWN 3.99 4.03 4.10 4.16 4.20 4.24 S & L - WALK IN 2.55 2.58 2.62 2.66 2.69 2.71 S & L - WITH DRIVE THRU 2.93 2.97 3.01 3.06 3.09 3.12 UNIVERSITY 1.61 1.63 1.65 1.68 1.70 1.71 ALL OTHER COMMERCIAL USES NOT IDENTIFIED ABOVE 1.21 1.23 1.25 1.27 1.28 1.29 ALL OTHER INDUSTRIAL USES NOT IDENTIFIED ABOVE 1.20 1.21 1.23 1.25 1.26 1.27 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 11.00%. 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 2024-25 SPECIAL DEVELOPMENT TAX ONE-TIME PROPERTY TYPE TAX RATE IMPROVEMENT AREA II:FY 2004-05 FY 2005-06 FY 2006-07 FY 2007-08 FY 2008-09 FY 2009-10 RESIDENTIAL (PER DWELLING UNIT) (95% of the Maximum Tax) 0 - 1.5 DU /ACRE $6,618.19 $6,820.29 $6,937.60 $7,063.61 $7,191.91 $7,414.92 1.51 - 4.0 DU/ACRE 6,618.19 6,820.29 6,937.60 7,063.61 7,191.91 7,414.92 4.1 - 8.0 DU/ACRE 3,989.90 4,111.74 4,182.46 4,258.43 4,335.78 4,470.22 8.1 - 15.0 DU/ACRE 3,989.90 4,111.74 4,182.46 4,258.43 4,335.78 4,470.22 15.1 - 23.0 DU/ACRE 3,989.90 4,111.74 4,182.46 4,258.43 4,335.78 4,470.22 NON-RESIDENTIAL (PER SQ.FT.) (50% of the Maximum Tax) AUTO - GASOLINE $2.62 $2.71 $2.75 $2.80 $2.85 $2.94 AUTO - REPAIR & SALES 1.44 1.48 1.50 1.53 1.56 1.61 AUTO CAR WASH 2.29 2.36 2.40 2.44 2.49 2.56 BANK - WALK IN 4.18 4.31 4.38 4.46 4.54 4.68 BANK - WITH DRIVE THRU 5.20 5.35 5.45 5.55 5.65 5.82 BOWLING ALLEY 2.57 2.65 2.69 2.74 2.79 2.88 CAMPGROUND 4.53 4.67 4.75 4.84 4.93 5.08 CHURCH 1.76 1.82 1.85 1.88 1.91 1.97 COMMERCIAL SHOPS 1.44 1.48 1.50 1.53 1.56 1.61 COMMUNITY SHOPPING CENTER 1.63 1.68 1.71 1.74 1.78 1.83 CONVENIENCE MARKET 6.12 6.31 6.42 6.53 6.65 6.86 DISCOUNT STORE 1.44 1.48 1.50 1.53 1.56 1.61 GOLF COURSE 1.94 2.00 2.04 2.07 2.11 2.18 GROCERY STORE 2.33 2.40 2.44 2.48 2.53 2.61 HEALTH CLUB 1.68 1.73 1.76 1.79 1.83 1.88 HELIPORTS 3.33 3.44 3.49 3.56 3.62 3.73 HOSPITAL - CONVALESCENT 2.03 2.09 2.12 2.16 2.20 2.27 HOSPITAL - GENERAL 2.89 2.98 3.03 3.08 3.14 3.24 HOTEL - CONV. FAC/COMM.2.29 2.36 2.40 2.44 2.49 2.56 INDOOR SPORTS ARENA 2.03 2.09 2.12 2.16 2.20 2.27 INDUSTRIAL - COMMERCIAL BUSINESS PARK 1.37 1.41 1.44 1.46 1.49 1.54 JUNIOR COLLEGE 1.73 1.78 1.81 1.84 1.88 1.93 LIBRARY 2.60 2.68 2.72 2.77 2.82 2.91 LUMBER/HARDWARE STORE 1.44 1.48 1.50 1.53 1.56 1.61 MARINA 4.01 4.13 4.20 4.28 4.35 4.49 MOTEL 1.87 1.93 1.96 2.00 2.03 2.10 NEIGHBORHOOD SHOPPING CENTER 2.06 2.12 2.16 2.20 2.24 2.31 OFFICE - COMMERCIAL (< 100,000 SF)1.59 1.64 1.67 1.70 1.73 1.78 OFFICE - GOVERNMENT 1.71 1.76 1.79 1.82 1.86 1.91 OFFICE - HIGH RISE 1.67 1.72 1.75 1.78 1.82 1.87 OFFICE - MEDICAL 1.88 1.94 1.97 2.01 2.04 2.11 OUTDOOR TENNIS COURT 6.59 6.80 6.91 7.04 7.17 7.39 RACE TRACK 2.12 2.18 2.22 2.26 2.30 2.37 REGIONAL SHOPPING CENTER 1.46 1.51 1.53 1.56 1.59 1.64 RESORT HOTEL 1.80 1.85 1.89 1.92 1.95 2.01 RESTAURANT - FAST FOOD 6.88 7.10 7.22 7.35 7.48 7.71 RESTAURANT - QUALITY 2.81 2.89 2.94 3.00 3.05 3.14 RESTAURANT - SIT DOWN 4.30 4.43 4.50 4.59 4.67 4.81 S & L - WALK IN 2.75 2.84 2.88 2.94 2.99 3.08 S & L - WITH DRIVE THRU 3.16 3.26 3.31 3.37 3.43 3.54 UNIVERSITY 1.73 1.79 1.82 1.85 1.89 1.94 ALL OTHER COMMERCIAL USES NOT IDENTIFIED ABOVE 1.31 1.35 1.37 1.40 1.42 1.47 ALL OTHER INDUSTRIAL USES NOT IDENTIFIED ABOVE 1.29 1.33 1.35 1.38 1.40 1.45 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 11.00%. 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 2024-25 SPECIAL DEVELOPMENT TAX ONE-TIME PROPERTY TYPE TAX RATE IMPROVEMENT AREA II:FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2015-16 RESIDENTIAL (PER DWELLING UNIT) (95% of the Maximum Tax) 0 - 1.5 DU /ACRE $7,302.00 $7,402.82 $7,490.60 $7,490.60 $7,648.26 $7,738.95 1.51 - 4.0 DU/ACRE 7,302.00 7,402.82 7,490.60 7,490.60 7,648.26 7,738.95 4.1 - 8.0 DU/ACRE 4,402.14 4,462.92 4,515.84 4,515.84 4,610.89 4,665.57 8.1 - 15.0 DU/ACRE 4,402.14 4,462.92 4,515.84 4,515.84 4,610.89 4,665.57 15.1 - 23.0 DU/ACRE 4,402.14 4,462.92 4,515.84 4,515.84 4,610.89 4,665.57 NON-RESIDENTIAL (PER SQ.FT.) (50% of the Maximum Tax) AUTO - GASOLINE $2.90 $2.94 $2.97 $2.97 $3.03 $3.07 AUTO - REPAIR & SALES 1.58 1.61 1.62 1.62 1.66 1.68 AUTO CAR WASH 2.53 2.56 2.59 2.59 2.65 2.68 BANK - WALK IN 4.61 4.67 4.73 4.73 4.83 4.89 BANK - WITH DRIVE THRU 5.73 5.81 5.88 5.88 6.00 6.08 BOWLING ALLEY 2.84 2.88 2.91 2.91 2.97 3.01 CAMPGROUND 5.00 5.07 5.13 5.13 5.24 5.30 CHURCH 1.94 1.97 1.99 1.99 2.04 2.06 COMMERCIAL SHOPS 1.58 1.61 1.62 1.62 1.66 1.68 COMMUNITY SHOPPING CENTER 1.80 1.83 1.85 1.85 1.89 1.91 CONVENIENCE MARKET 6.75 6.85 6.93 6.93 7.07 7.16 DISCOUNT STORE 1.58 1.61 1.62 1.62 1.66 1.68 GOLF COURSE 2.14 2.17 2.20 2.20 2.25 2.27 GROCERY STORE 2.57 2.60 2.63 2.63 2.69 2.72 HEALTH CLUB 1.85 1.88 1.90 1.90 1.94 1.96 HELIPORTS 3.68 3.73 3.77 3.77 3.85 3.90 HOSPITAL - CONVALESCENT 2.23 2.27 2.29 2.29 2.34 2.37 HOSPITAL - GENERAL 3.19 3.23 3.27 3.27 3.34 3.38 HOTEL - CONV. FAC/COMM.2.53 2.56 2.59 2.59 2.65 2.68 INDOOR SPORTS ARENA 2.23 2.27 2.29 2.29 2.34 2.37 INDUSTRIAL - COMMERCIAL BUSINESS PARK 1.51 1.53 1.55 1.55 1.58 1.60 JUNIOR COLLEGE 1.90 1.93 1.95 1.95 1.99 2.02 LIBRARY 2.87 2.91 2.94 2.94 3.00 3.04 LUMBER/HARDWARE STORE 1.58 1.61 1.62 1.62 1.66 1.68 MARINA 4.42 4.48 4.53 4.53 4.63 4.68 MOTEL 2.06 2.09 2.12 2.12 2.16 2.19 NEIGHBORHOOD SHOPPING CENTER 2.27 2.31 2.33 2.33 2.38 2.41 OFFICE - COMMERCIAL (< 100,000 SF)1.75 1.78 1.80 1.80 1.84 1.86 OFFICE - GOVERNMENT 1.88 1.91 1.93 1.93 1.97 2.00 OFFICE - HIGH RISE 1.84 1.87 1.89 1.89 1.93 1.95 OFFICE - MEDICAL 2.07 2.10 2.13 2.13 2.17 2.20 OUTDOOR TENNIS COURT 7.28 7.38 7.46 7.46 7.62 7.71 RACE TRACK 2.33 2.37 2.40 2.40 2.45 2.47 REGIONAL SHOPPING CENTER 1.61 1.64 1.66 1.66 1.69 1.71 RESORT HOTEL 1.98 2.01 2.04 2.04 2.08 2.10 RESTAURANT - FAST FOOD 7.60 7.70 7.79 7.79 7.96 8.05 RESTAURANT - QUALITY 3.10 3.14 3.18 3.18 3.24 3.28 RESTAURANT - SIT DOWN 4.74 4.81 4.86 4.86 4.96 5.02 S & L - WALK IN 3.04 3.08 3.11 3.11 3.18 3.22 S & L - WITH DRIVE THRU 3.49 3.54 3.58 3.58 3.65 3.70 UNIVERSITY 1.91 1.94 1.96 1.96 2.00 2.03 ALL OTHER COMMERCIAL USES NOT IDENTIFIED ABOVE 1.44 1.46 1.48 1.48 1.51 1.53 ALL OTHER INDUSTRIAL USES NOT IDENTIFIED ABOVE 1.42 1.44 1.46 1.46 1.49 1.51 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 11.00%. 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 2024-25 SPECIAL DEVELOPMENT TAX ONE-TIME PROPERTY TYPE TAX RATE IMPROVEMENT AREA II:FY 2016-17 FY 2017-18 FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 RESIDENTIAL (PER DWELLING UNIT) (95% of the Maximum Tax) 0 - 1.5 DU /ACRE $7,796.56 $7,960.65 $8,058.93 $8,118.93 $8,102.66 $8,130.92 1.51 - 4.0 DU/ACRE 7,796.56 7,960.65 8,058.93 8,118.93 8,102.66 8,130.92 4.1 - 8.0 DU/ACRE 4,700.30 4,799.23 4,858.48 4,894.64 4,884.83 4,901.87 8.1 - 15.0 DU/ACRE 4,700.30 4,799.23 4,858.48 4,894.64 4,884.83 4,901.87 15.1 - 23.0 DU/ACRE 4,700.30 4,799.23 4,858.48 4,894.64 4,884.83 4,901.87 NON-RESIDENTIAL (PER SQ.FT.) (50% of the Maximum Tax) AUTO - GASOLINE $3.09 $3.16 $3.20 $3.22 $3.21 $3.22 AUTO - REPAIR & SALES 1.69 1.73 1.75 1.76 1.76 1.76 AUTO CAR WASH 2.70 2.75 2.79 2.81 2.80 2.81 BANK - WALK IN 4.92 5.03 5.09 5.13 5.12 5.13 BANK - WITH DRIVE THRU 6.12 6.25 6.33 6.37 6.36 6.38 BOWLING ALLEY 3.03 3.09 3.13 3.15 3.15 3.16 CAMPGROUND 5.34 5.45 5.52 5.56 5.55 5.57 CHURCH 2.08 2.12 2.15 2.16 2.16 2.16 COMMERCIAL SHOPS 1.69 1.73 1.75 1.76 1.76 1.76 COMMUNITY SHOPPING CENTER 1.93 1.97 1.99 2.01 2.00 2.01 CONVENIENCE MARKET 7.21 7.36 7.45 7.51 7.49 7.52 DISCOUNT STORE 1.69 1.73 1.75 1.76 1.76 1.76 GOLF COURSE 2.29 2.34 2.37 2.38 2.38 2.39 GROCERY STORE 2.74 2.80 2.83 2.85 2.85 2.86 HEALTH CLUB 1.98 2.02 2.05 2.06 2.06 2.06 HELIPORTS 3.93 4.01 4.06 4.09 4.08 4.10 HOSPITAL - CONVALESCENT 2.39 2.44 2.47 2.48 2.48 2.49 HOSPITAL - GENERAL 3.40 3.47 3.52 3.54 3.54 3.55 HOTEL - CONV. FAC/COMM.2.70 2.75 2.79 2.81 2.80 2.81 INDOOR SPORTS ARENA 2.39 2.44 2.47 2.48 2.48 2.49 INDUSTRIAL - COMMERCIAL BUSINESS PARK 1.62 1.65 1.67 1.68 1.68 1.68 JUNIOR COLLEGE 2.03 2.08 2.10 2.12 2.11 2.12 LIBRARY 3.06 3.12 3.16 3.19 3.18 3.19 LUMBER/HARDWARE STORE 1.69 1.73 1.75 1.76 1.76 1.76 MARINA 4.72 4.82 4.88 4.91 4.90 4.92 MOTEL 2.20 2.25 2.28 2.30 2.29 2.30 NEIGHBORHOOD SHOPPING CENTER 2.43 2.48 2.51 2.53 2.52 2.53 OFFICE - COMMERCIAL (< 100,000 SF)1.87 1.91 1.94 1.95 1.95 1.95 OFFICE - GOVERNMENT 2.01 2.05 2.08 2.09 2.09 2.10 OFFICE - HIGH RISE 1.97 2.01 2.04 2.05 2.05 2.05 OFFICE - MEDICAL 2.21 2.26 2.29 2.31 2.30 2.31 OUTDOOR TENNIS COURT 7.77 7.93 8.03 8.09 8.07 8.10 RACE TRACK 2.49 2.55 2.58 2.60 2.59 2.60 REGIONAL SHOPPING CENTER 1.72 1.76 1.78 1.79 1.79 1.80 RESORT HOTEL 2.12 2.16 2.19 2.21 2.20 2.21 RESTAURANT - FAST FOOD 8.11 8.28 8.38 8.45 8.43 8.46 RESTAURANT - QUALITY 3.31 3.38 3.42 3.44 3.44 3.45 RESTAURANT - SIT DOWN 5.06 5.17 5.23 5.27 5.26 5.28 S & L - WALK IN 3.24 3.31 3.35 3.38 3.37 3.38 S & L - WITH DRIVE THRU 3.72 3.80 3.85 3.88 3.87 3.88 UNIVERSITY 2.04 2.09 2.11 2.13 2.12 2.13 ALL OTHER COMMERCIAL USES NOT IDENTIFIED ABOVE 1.54 1.57 1.59 1.60 1.60 1.61 ALL OTHER INDUSTRIAL USES NOT IDENTIFIED ABOVE 1.52 1.55 1.57 1.58 1.58 1.58 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 11.00%. 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 2024-25 SPECIAL DEVELOPMENT TAX ONE-TIME PROPERTY TYPE TAX RATE IMPROVEMENT AREA II:FY 2022-23 FY 2023-24 FY 2024-25 RESIDENTIAL (PER DWELLING UNIT) (95% of the Maximum Tax) 0 - 1.5 DU /ACRE $8,619.99 $8,628.61 $9,078.44 1.51 - 4.0 DU/ACRE 8,619.99 8,628.61 9,078.44 4.1 - 8.0 DU/ACRE 5,196.72 5,201.91 5,473.10 8.1 - 15.0 DU/ACRE 5,196.72 5,201.91 5,473.10 15.1 - 23.0 DU/ACRE 5,196.72 5,201.91 5,473.10 NON-RESIDENTIAL (PER SQ.FT.) (50% of the Maximum Tax) AUTO - GASOLINE $3.42 $3.42 $3.60 AUTO - REPAIR & SALES 1.87 1.87 1.97 AUTO CAR WASH 2.98 2.98 3.14 BANK - WALK IN 5.44 5.45 5.73 BANK - WITH DRIVE THRU 6.77 6.77 7.13 BOWLING ALLEY 3.35 3.35 3.53 CAMPGROUND 5.90 5.91 6.22 CHURCH 2.30 2.30 2.42 COMMERCIAL SHOPS 1.87 1.87 1.97 COMMUNITY SHOPPING CENTER 2.13 2.13 2.24 CONVENIENCE MARKET 7.97 7.98 8.40 DISCOUNT STORE 1.87 1.87 1.97 GOLF COURSE 2.53 2.53 2.67 GROCERY STORE 3.03 3.03 3.19 HEALTH CLUB 2.19 2.19 2.30 HELIPORTS 4.34 4.35 4.57 HOSPITAL - CONVALESCENT 2.64 2.64 2.78 HOSPITAL - GENERAL 3.76 3.77 3.96 HOTEL - CONV. FAC/COMM.2.98 2.98 3.14 INDOOR SPORTS ARENA 2.64 2.64 2.78 INDUSTRIAL - COMMERCIAL BUSINESS PARK 1.79 1.79 1.88 JUNIOR COLLEGE 2.25 2.25 2.37 LIBRARY 3.38 3.39 3.56 LUMBER/HARDWARE STORE 1.87 1.87 1.97 MARINA 5.22 5.22 5.49 MOTEL 2.44 2.44 2.57 NEIGHBORHOOD SHOPPING CENTER 2.69 2.69 2.83 OFFICE - COMMERCIAL (< 100,000 SF)2.07 2.07 2.18 OFFICE - GOVERNMENT 2.22 2.23 2.34 OFFICE - HIGH RISE 2.18 2.18 2.29 OFFICE - MEDICAL 2.45 2.45 2.58 OUTDOOR TENNIS COURT 8.59 8.60 9.05 RACE TRACK 2.76 2.76 2.90 REGIONAL SHOPPING CENTER 1.90 1.91 2.01 RESORT HOTEL 2.34 2.34 2.47 RESTAURANT - FAST FOOD 8.97 8.98 9.44 RESTAURANT - QUALITY 3.66 3.66 3.85 RESTAURANT - SIT DOWN 5.60 5.60 5.89 S & L - WALK IN 3.58 3.59 3.78 S & L - WITH DRIVE THRU 4.12 4.12 4.34 UNIVERSITY 2.26 2.26 2.38 ALL OTHER COMMERCIAL USES NOT IDENTIFIED ABOVE 1.70 1.71 1.79 ALL OTHER INDUSTRIAL USES NOT IDENTIFIED ABOVE 1.68 1.68 1.77 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 11.00%. ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES. FORMATION OR ANNEXATION DATE