HomeMy WebLinkAbout2008-07-01; City Council; Resolution 2008-199Exhibit 1
1 RESOLUTION NO. 2008-199
2 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
CARLSBAD, CALIFORNIA, ESTABLISHING THE 2008-09
3 SPECIAL TAXES FOR COMMUNITY FACILITIES
4 DISTRICT NO.1
5 WHEREAS, the CITY COUNCIL of the CITY OF CARLSBAD, CALIFORNIA,
6
(hereinafter referred to as the "legislative body"), has initiated proceedings, held a public
7
hearing, conducted an election and received a favorable vote from the qualified electors8
9 relating to the levy of a special tax in a community facilities district, all as authorized
10 pursuant to the terms and provisions of the "Mello-Roos Community Facilities Act of
11 1982", being Chapter 2.5, Part 1, Division 2, Title 5 of the Government Code of the
12 State of California. This Community Facilities District shall hereinafter be referred to as
13 COMMUNITY FACILITIES DISTRICT NO. 1 (hereinafter referred to as the "District");
14 and,
WHEREAS, this legislative body, by Ordinance as authorized by Section 53340
16
of the Government Code of the State of California, has authorized the levy of a special
17
tax to pay for costs and expenses related to said Community Facilities District, and this18
legislative body is desirous to establish the specific rate of the special tax to be
2Q collected for the next fiscal year 2008-09.
21 NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of
22 Carlsbad, California, as follows:
1. That the above recitations are true and correct.
24 2. That the specific rate and amount of the special tax to be collected for fiscal
25
year 2008-09 to pay for the costs and expenses for the referenced District is
26
27
28
Exhibit 1
1 hereby determined and established as set forth in the attached, referenced
2 and incorporated as Attachment A.
3 3. That the rate as set forth above does not exceed the amount as previously
4 authorized by Ordinance of this legislative body, and is not in excess of that
5
as previously approved by the qualified electors of the District.
6
4. That the proceeds of the special tax shall be used to pay, in whole or in part,
7
the costs of the following, in the following order of priority:8
g A. Payment of principal and interest on any outstanding authorized bonded
10 indebtedness;
11 B. Necessary replenishment of bond reserve funds or other reserve funds;
12 C. Payment of costs and expenses of authorized public facilities and public
13 services;
14 D. Repayment of advances and loans, if appropriate. The proceeds of the
special taxes shall be used as set forth above, and shall not be used for
16
any other purpose.
17
5. The annual special tax shall be collected in the same manner as ordinary ad18
valorem property taxes are collected, and shall be subject to the same
2Q penalties and same procedure and sale in cases of any delinquency for ad
21 valorem taxes, and the Tax Collector is hereby authorized to deduct
22 reasonable administrative costs incurred in collecting any said special tax.
23 6. All monies above collected shall be paid into the Community Facilities District
funds, including any bond fund and reserve fund.
25 7. The Finance Director is hereby directed to calculate the installment of the
26
annual special tax for each parcel within the District and provide a list of those
27
28
Exhibit 1
1 special taxes to the Auditor of the County. The Auditor of the County is
2 hereby directed to enter in the next County assessment roll on which taxes
will become due, opposite each lot or parcel of land affected in a space
4 marked "public improvements, special tax" or by any other suitable
5 designation, the installment of the special tax.
6
8. The County Auditor shall then, at the close of the tax collection period,
7
promptly render to this Agency a detailed report showing the amount and/or8
„ amounts of such special tax installments, interest, penalties and percentages
so collected and from what property collected, and also provide a statement
11 of any percentages retained for the expense of making any such collection.
12 ///
«
14 ///
15 ///
16
17
18
19 '"
20
21 ///
22 ///
23 ///
24 ///
25 ///
26
27
28
9
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
PASSED, APPROVED AND ADOPTED at a Regular Meeting of the City Council
of the City of Carlsbad on the 1st day of July, 2008, by the following vote to wit:
AYES: Council Members Lewis, Kulchin, Packard and Nygaard.
NOES: None.
ABSENT: Council Member Hall.
A1LEWIS, Mayor
ATTEST:
7_
)RRAINE M. W0OD, City Clerk
E/O/
/
CITY OF CARLSBAD
COMMUNITY FACILITES DISTRICT NO. 1
TAX RATES FOR FISCAL YEAR 2008-09
MAXIMUM UNDEVELOPED PROPERTY TAX
ATTACHMENT A
Pagel
PROPERTY TYPE
TAX RATE IMPROVEMENT AREA 1:
RESIDENTIAL (PER ACRE)
RL
RLM
RM
RMH
RH
NON-RESIDENTIAL (PER ACRE)
COMMERCIAL
INDUSTRIAL
FORMATION OR ANNEXATION DATE
MAY 7, 1991 FY 1993-94 FY 1994-95 FY 1995-96 FY 1996-97 FY 1997-98 FY 1998-99 FY 1999-00 FY 2000-01
$350
963
1,614
2,475
3,484
$2,993
1,497
$363
997
1,672
2,563
3,608
$3,101
1,550
$367
1,008
1,690
2,591
3,648
$3,134
1,567
$367
1,008
1,690
2,591
3,648
$3,134
1,567
$367
1,009
1,692
2,594
3,651
$3,137
1,569
$370
1,015
1,702
2,609
3,673
$3,156
1,578
$372
1,021
1,712
2,625
3,695
$3,175
1,587
$376
1,033
1,731
2,654
3,737
$3,211
1,606
$382
1,050
1,759
2,698
3,798
$3,263
1,632
PROPERTY TYPE
TAX RATE IMPROVEMENT AREA II:
RESIDENTIAL (PER ACRE)
RL
RLM
RM
RMH
RH
NON-RESIDENTIAL (PER ACRE)
COMMERCIAL
INDUSTRIAL
FORMATION OR ANNEXATION DATE
MAY 7, 1991 FY 1993-94 FY 1994-95 FY 1995-96 FY 1996-97 FY 1997-98 FY 1998-99 FY 1999-00 FY 2000-01
$345
948
1,518
2,330
3,416
$1,996
1,197
$358
982
1,572
2,413
3,538
$2,067
1,240
$362
993
1,589
2,440
3,577
$2,090
1,254
$362
993
1,589
2,440
3,577
$2,090
1,254
$362
994
1,591
2,442
3,581
$2,092
1,255
$364
999
1,600
2,457
3,602
$2,104
1,262
$366
1,005
1,610
2,471
3,623
$2,117
1,270
$371
1,017
1,628
2,499
3,665
$2,141
1,284
$377
1,033
1,655
2,540
3,724
$2,175
1,305
NOTE: ACTUAL TAX RATES FOR UNDEVELOPED PROPERTY FOR FISCAL YEAR 2008/09 ARE HEREIN ESTABLISHED AT $0 PER ACRE.
TAX RATES FOR FISCAL YEAR 2008-09
ANNUAL NON-RESIDENTIAL TAX - DEVELOPED PROPERTY
% OF ONE-TIME SPECIAL TAX
2008-09 MAXIMUM PERCENTAGE
2008-09 ACTUAL PERCENTAGE
13.81%
7.50%
NOTES:
TAX RATE AREA I INCLUDES PROPERTY WITHIN BRIDGE AND THOROUGHFARE DISTRICT NO. 1.
TAX RATE AREA II EXCLUDES PROPERTY WITHIN BRIDGE AND THOROUGHFARE DISTRICT NO. 1.
ENGINEERING NEWS RECORD INFLATION RATE WAS 3.7%.
ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES.
CITY OF CARLSBAD
COMMUNITY FACILITES DISTRICT NO. 1
TAX RATES FOR FISCAL YEAR 2008-09
MAXIMUM UNDEVELOPED PROPERTY TAX
ATTACHMENTA
Page 2
PROPERTY TYPE FORMATION OR ANNEXATION DATE
TAX RATE IMPROVEMENT AREA 1:
RESIDENTIAL (PER ACRE)
RL
RLM
RM
RMH
RH
NON-RESIDENTIAL (PER ACRE)
COMMERCIAL
INDUSTRIAL
FY 2001-02 FY 2002-03 FY 2003-04 FY 2004-05 FY 2005-06 FY 2006-07 FY 2007-08 FY 2008-09
$388
1,065
1,7.85
2,737
3,854
$3,311
1,656
$392
1,076
1,803
2,765
3,892
$3,344
1,672
$395
1,085
1,819
2,789
3,926
$3,374
1,687
$401
1,101
1,845
2,829
3,983
$3,422
1,711
$413
1,134
1,901
2,915
4,104
$3,527
1,763
$420
1,154
1,934
2,966
4,175
$3,587
1,794
$428
1,175
1,969
3,019
4,251
$3,653
1,826
$435
1,196
2,005
3,074
4,328
$3,719
1,859
PROPERTY TYPE FORMATION OR ANNEXATION DATE
TAX RATE IMPROVEMENT AREA II:
RESIDENTIAL (PER ACRE)
RL
RLM
RM
RMH
RH
NON-RESIDENTIAL (PER ACRE)
COMMERCIAL
INDUSTRIAL
FY 2001 -02 FY 2002-03 FY 2003-04 FY 2004-05 FY 2005-06 FY 2006-07 FY 2007-08 FY 2008-09
$382
1,049
1,679
2,577
3,779
$2,208
1,325
$386
1,059
1,696
2,603
3,817
$2,229
1,338
$389
1,068
1,711
2,626
3,851
$2,249
1,350
$395
1,084
1,735
2,664
3,906
$2,281
1,369
$407
1,117
1,788
2,745
4,025
$2,351
1,411
$414
1,136
1,819
2,792
4,094
$2,392
1,435
$422
1,157
1,852
2,843
4,168
$2,435
1,461
$429
1,178
1,886
2,895
4,244
$2,479
1,488
NOTE: ACTUAL TAX RATES FOR UNDEVELOPED PROPERTY FOR FISCAL YEAR 2008/09 ARE HEREIN ESTABLISHED AT $0 PER ACRE.
CITY OF CARLSBAD
COMMUNITY FACILITIES DISTRICT NO. 1
TAX RATES FOR FISCAL YEAR 2008-09
SPECIAL DEVELOPMENT TAX ONE-TIME
ATTACHMENT A
PageS
PROPERTY TYPE FORMATION OR ANNEXATION DATE
TAX RATE IMPROVEMENT AREA 1: MAY 7, 1991 FY 1993-94 FY 1994-95 FY 1995-96 FY 1996-97
RESIDENTIAL (PER DWELLING UNIT)
(60% of the Maximum Tax)
0-1.5DU/ACRE
1.51- 4.0 DU/ACRE
4.1 - 8.0 DU/ACRE
8.1 -15.0 DU/ACRE
15.1 -23.0 DU/ACRE
NON-RESIDENTIAL (PER SQ.FT.)
(30% of the Maximum Tax)
AUTO - GASOLINE
AUTO - REPAIR & SALES
AUTO CAR WASH
BANK - WALK IN
BANK - WITH DRIVE THRU
BOWLING ALLEY
CAMPGROUND
CHURCH
COMMERCIAL SHOPS
COMMUNITY SHOPPING CENTER
CONVENIENCE MARKET
DISCOUNT STORE
GOLF COURSE
GROCERY STORE
HEALTH CLUB
HELIPORTS
HOSPITAL - CONVALESCENT
HOSPITAL - GENERAL
HOTEL - CONV. FAC/COMM.
INDOOR SPORTS ARENA
INDUSTRIAL - COMMERCIAL
BUSINESS PARK
JUNIOR COLLEGE
LIBRARY
LUMBER/HARDWARE STORE
MARINA
MOTEL
NEIGHBORHOOD SHOPPING CENTER
OFFICE - COMMERCIAL (< 100,000 SF)
OFFICE - GOVERNMENT
OFFICE - HIGH RISE
OFFICE - MEDICAL
OUTDOOR TENNIS COURT
RACE TRACK
REGIONAL SHOPPING CENTER
RESORT HOTEL
RESTAURANT - FAST FOOD
RESTAURANT - QUALITY
RESTAURANT - SIT DOWN
S & L - WALK IN
S & L - WITH DRIVE THRU
UNIVERSITY
ALL OTHER COMMERCIAL USES
NOT IDENTIFIED ABOVE
ALL OTHER INDUSTRIAL USES
NOT IDENTIFIED ABOVE
$3,331.72
3,331.72
2,102.90
2,102.90
2,102.90
$3.03
1.28
2.36
4.80
6.76
2.48
6.55
1.12
1.09
1.59
10.22
1.20
1.14
2.91
1.08
3.98
0.87
1.45
1.30
0.87
0.80
0.82
1.59
0.92
5.56
1.01
2.42
0.96
1.10
1.00
0.91
10.53
1.91
1.25
0.86
10.65
2.46
5.68
2.06
2.84
0.85
0.80
0.65
$3,450.90
3,450.90
2,178.13
2,178.13
2,178.13
$3.14
1.32
2.45
4.97
7.00
2.57
6.79
1.16
1.12
1.64
10.58
1.25
1.19
3.02
1.12
4.12
0.90
1.50
1.34
0.90
0.83
0.85
1.65
0.96
5.76
1.04
2.50
0.99
1.14
1.03
0.94
10.91
1.98
1.30
0.89
11.03
2.55
5.88
2.14
2.94
0.88
0.83
0.67
$3,488.45
3,488.45
2,201.83
2,201.83
2,201.83
$3.18
1.34
2.47
5.03
7.08
2.60
6.86
1.17
1.14
1.66
10.70
1.26
1.20
3.05
1.13
4.16
0.91
1.52
1.36
0.91
0.84
0.86
1.67
0.97
5.82
1.05
2.53
1.00
1.15
1.05
0.95
11.02
2.00
1.31
0.90
11.15
2.57
5.94
2.16
2.97
0.89
0.84
0.68
$3,488.45
3,488.45
2,201.83
2,201.83
2,201.83
$3.18
1.34
2.47
5.03
7.08
2.60
6.86
1.17
1.14
1.66
10.70
1.26
1.20
3.05
1.13
4.16
0.91
1.52
1.36
0.91
0.84
0.86
1.67
0.97
5.82
1.05
2.53
1.00
1.15
1.05
0.95
11.02
2.00
1.31
0.90
11.15
2.57
5.94
2.16
2.97
0.89
0.84
0.68
$3,491.93
3,491.93
2,204.03
2,204.03
2,204.03
$3.18
1.34
2.47
5.03
7.08
2.60
6.87
1.17
1.14
1.66
10.71
1.26
1.20
3.05
1.13
4.17
0.91
1.52
1.36
0.91
0.84
0.86
1.67
0.97
5.82
1.05
2.53
1.00
1.15
1.05
0.95
11.04
2.00
1.31
0.90
11.16
2.58
5.95
2.16
2.98
0.89
0.84
0.68
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 3.7%.
ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES.
CITY OF CARLSBAD
COMMUNITY FACILITIES DISTRICT NO. 1
TAX RATES FOR FISCAL YEAR 2008-09
SPECIAL DEVELOPMENT TAX ONE-TIME
ATTACHMENT A
Page 4
PROPERTY TYPE FORMATION OR ANNEXATION DATE
TAX RATE IMPROVEMENT AREA 1: FY 1997-98 FY 1998-99 FY 1999-00 FY 2000-01 FY 2001-02 FY 2002-03
RESIDENTIAL (PER DWELLING UNIT)
(60% of the Maximum Tax)
0-1.5DU/ACRE
1.51- 4.0 DU/ACRE
4.1 - 8.0 DU/ACRE
8.1 -15.0 DU/ACRE
15.1 -23.0 DU/ACRE
NON-RESIDENTIAL (PER SQ.FT.)
(30% of the Maximum Tax)
AUTO - GASOLINE
AUTO - REPAIR & SALES
AUTO CAR WASH
BANK - WALK IN
BANK - WITH DRIVE THRU
BOWLING ALLEY
CAMPGROUND
CHURCH
COMMERCIAL SHOPS
COMMUNITY SHOPPING CENTER
CONVENIENCE MARKET
DISCOUNT STORE
GOLF COURSE
GROCERY STORE
HEALTH CLUB
HELIPORTS
HOSPITAL - CONVALESCENT
HOSPITAL - GENERAL
HOTEL - CONV. FAC/COMM.
INDOOR SPORTS ARENA
INDUSTRIAL - COMMERCIAL
BUSINESS PARK
JUNIOR COLLEGE
LIBRARY
LUMBER/HARDWARE STORE
MARINA
MOTEL
NEIGHBORHOOD SHOPPING CENTER
OFFICE - COMMERCIAL (< 100,000 SF)
OFFICE - GOVERNMENT
OFFICE - HIGH RISE
OFFICE - MEDICAL
OUTDOOR TENNIS COURT
RACE TRACK
REGIONAL SHOPPING CENTER
RESORT HOTEL
RESTAURANT - FAST FOOD
RESTAURANT - QUALITY
RESTAURANT - SIT DOWN
S & L - WALK IN
S & L - WITH DRIVE THRU
UNIVERSITY
ALL OTHER COMMERCIAL USES
NOT IDENTIFIED ABOVE
ALL OTHER INDUSTRIAL USES
NOT IDENTIFIED ABOVE
$3,512.76
3,512.76
2,217.17
2,217.17
2,217.17
$3.20
1.35
2.49
5.06
7.12
2.62
6.91
1.18
1.14
1.67
10.77
1.27
1.21
3.07
1.14
4.19
0.92
1.53
1.37
0.92
0.84
0.86
1.68
0.97
5.86
1.06
2.55
1.01
1.16
1.05
0.95
11.10
2.01
1.32
0.91
11.23
2.59
5.98
2.17
2.99
0.89
0.84
0.69
$3,533.71
3,533.71
2,230.40
2,230.40
2,230.40
$3.22
1.35
2.50
5.09
7.17
2.63
6.95
1.19
1.15
1.68
10.84
1.28
1.21
3.09
1.15
4.22
0.92
1.54
1.38
0.92
0.85
0.87
1.69
0.98
5.89
1.07
2.56
1.02
1.16
1.06
0.96
11.17
2.02
1.33
0.91
11.29
2.61
6.02
2.19
3.01
0.90
0.85
0.69
$3,573.89
3,573.89
2,255.75
2,255.75
2,255.75
$3.26
1.37
2.53
5.15
7.25
2.66
7.03
.20
.16
.70
10.96
.29
.23
3.12
1.16
4.27
0.94
1.56
1.39
0.94
0.86
0.88
1.71
0.99
5.96
1.08
2.59
1.03
1.18
1.07
0.97
11.29
2.05
1.34
0.92
11.42
2.64
6.09
2.21
3.05
0.91
0.86
0.70
$3,631.90
3,631.90
2,292.37
2,292.37
2,292.37
$3.31
1.39
2.57
5.23
7.37
2.70
7.14
1.22
1.18
1.73
11.14
1.31
1.25
3.17
1.18
4.34
0.95
1.58
1.42
0.95
0.87
0.89
1.74
1.01
6.06
1.10
2.64
1.04
1.20
1.09
0.99
11.48
2.08
1.37
0.94
11.61
2.68
6.19
2.25
3.10
0.92
0.87
0.71
$3,685.57
3,685.57
2,326.25
2,326.25
2,326.25
$3.36
1.41
2.61
5.31
7.48
2.74
7.25
1.24
1.20
1.76
11.30
1.33
1.27
3.22
1:20
4.40
0.96
1.61
1.44
0.96
0.89
0.91
1.76
1.02
6.15
1.11
2.67
1.06
1.21
1.11
1.00
11.65
2.11
1.39
0.95
11.78
2.72
6.28
2.28
3.14
0.94
0.89
0.72
$3,722.06
3,722.06
2,349.28
2,349.28
2,349.28
$3.39
1.43
2.64
5.36
7.55
2.77
7.32
1.25
1.21
1.77
11.42
1.35
1.28
3.25
1.21
4.44
0.97
1.62
1.45
0.97
0.89
0.92
1.78
1.03
6.21
1.12
2.70
1.07
1.22
1.12
1.01
11.76
2.13
1.40
0.96
11.90
2.75
6.34
2.30
3.17
0.94
0.89
0.73
NOTES:
TAX RATE AREA I INCLUDES PROPERTY WITHIN BRIDGE AND THOROUGHFARE DISTRICT NO. 1.
TAX RATE AREA II EXCLUDES PROPERTY WITHIN BRIDGE AND THOROUGHFARE DISTRICT NO. 1.
ENGINEERING NEWS RECORD INFLATION RATE WAS 3.7%.
ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES.
CITY OF CARLSBAD
COMMUNITY FACILITIES DISTRICT NO. 1
TAX RATES FOR FISCAL YEAR 2008-09
SPECIAL DEVELOPMENT TAX ONE-TIME
ATTACHMENT A
Pages
PROPERTY TYPE FORMATION OR ANNEXATION DATE
TAX RATE IMPROVEMENT AREA 1: FY 2003-04 FY 2004-05 FY 2005-06 FY 2006-07 FY 2007-08 FY 2008-09
RESIDENTIAL (PER DWELLING UNIT)
(60% of the Maximum Tax)
0-1.5DU/ACRE
1.51 -4.0DU/ACRE
4.1 - 8.0 DU/ACRE
8.1-1 5.0 DU/ACRE
15.1 -23.0 DU/ACRE
NON-RESIDENTIAL (PER SQ.FT.)
(30% of the Maximum Tax)
AUTO - GASOLINE
AUTO - REPAIR & SALES
AUTO CAR WASH
BANK - WALK IN
BANK - WITH DRIVE THRU
BOWLING ALLEY
CAMPGROUND
CHURCH
COMMERCIAL SHOPS
COMMUNITY SHOPPING CENTER
CONVENIENCE MARKET
DISCOUNT STORE
GOLF COURSE
GROCERY STORE
HEALTH CLUB
HELIPORTS
HOSPITAL - CONVALESCENT
HOSPITAL - GENERAL
HOTEL - CONV. FAC/COMM.
INDOOR SPORTS ARENA
INDUSTRIAL - COMMERCIAL
BUSINESS PARK
JUNIOR COLLEGE
LIBRARY
LUMBER/HARDWARE STORE
MARINA
MOTEL
NEIGHBORHOOD SHOPPING CENTER
OFFICE - COMMERCIAL (< 100,000 SF)
OFFICE - GOVERNMENT
OFFICE -HIGH RISE
OFFICE - MEDICAL
OUTDOOR TENNIS COURT
RACE TRACK
REGIONAL SHOPPING CENTER
RESORT HOTEL
RESTAURANT - FAST FOOD
RESTAURANT - QUALITY
RESTAURANT - SIT DOWN
S & L - WALK IN
S&L- WITH DRIVE THRU
UNIVERSITY
ALL OTHER COMMERCIAL USES
NOT IDENTIFIED ABOVE
ALL OTHER INDUSTRIAL USES
NOT IDENTIFIED ABOVE
$3,755.26
3,755.26
2,370.24
2,370.24
2,370.24
$3.42
1.44
2.66
5.41
7.62
2.80
7.38
1.26
1.22
1.79
11.52
1.36
1.29
3.28
1.22
4.48
0.98
1.64
1.46
0.98
0.90
0.92
1.80
1.04
6.26
1.13
2.72
1.08
1.24
1.13
1.02
11.87
2.15
1.41
0.97
12.00
2.77
6.40
2.32
3.20
0.95
0.90
0.73
$3,808.94
3,808.94
2,404.11
2,404.11
2,404.11
$3.47
1.46
2.70
5.49
7.73
2.84
7.49
.28
.24
.81
1 .68
.38
.31
3.33
1.24
4.55
1.00
1.66
1.48
1.00
0.92
0.94
1.82
1.06
6.35
1.15
2.76
1.10
1.25
1.14
1.04
12.04
2.18
1.43
0.98
12.17
2.81
6.49
2.36
3.25
0.97
0.92
0.74
$3,925.25
3,925.25
2,477.53
2,477.53
2,477.53
$3.58
1.50
2.78
5.66
7.96
2.92
7.72
.32
.28
.87
12.04
.42
.35
3.43
1.27
4.69
1.03
1.71
1.53
1.03
0.94
0.97
1.88
1.09
6.55
1.19
2.85
1.13
1.29
1.18
1.07
12.41
2.25
1.48
1.01
12.55
2.90
6.69
2.43
3.35
1.00
0.94
0.77
$3,992.76
3,992.76
2,520.14
2,520.14
2,520.14
$3.64
1.53
2.83
5.75
8.10
2.97
7.85
1.34
1.30
1.90
12.25
1.44
1.37
3.49
1.30
4.77
1.04
1.74
1.56
1.04
0.96
0.98
1.91
1.11
6.66
1.21
2.90
1.15
1.31
1.20
1.09
12.62
2.29
1.50
1.03
12.76
2.95
6.80
2.47
3.40
1.01
0.96
0.78
$4,065.29
4,065.29
2,565.92
2,565.92
2,565.92
$3.70
1.56
2.88
5.86
8.25
3.03
7.99
1.37
1.32
1.94
12.47
1.47
1.40
3.55
1.32
4.85
1.06
1.77
1.58
1.06
0.98
1.00
1.94
1.13
6.78
1.23
2.95
1.17
1.34
1.22
1.10
12.85
2.33
1.53
1.05
12.99
3.00
6.93
2.52
3.47
1.03
0.98
0.79
$4,139.13
4,139.13
2,612.52
2,612.52
2,612.52
$3.77
1.59
2.93
5.96
8.40
3.08
8.14
1.39
1.35
1.97
12.70
1.50
1.42
;• 3.62
1.34
4.94
1.08
1.80
1.61
1.08
0.99
1.02
1.98
1.15
6.90
1.25
3.00
1.19
1.36
1.24
1.12
13.08
2.37
1.56
1.07
13.23
3.05
7.05
2.56
3.53
1.05
0.99
0.81
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 3.7%.
ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES.
CITY OF CARLSBAD
COMMUNITY FACILITIES DISTRICT NO. 1
TAX RATES FOR FISCAL YEAR 2008-09
SPECIAL DEVELOPMENT TAX ONE-TIME
ATTACHMENT A
Page6
PROPERTY TYPE FORMATION OR ANNEXATION DATE
TAX RATE IMPROVEMENT AREA II: MAY 7, 1991 FY 1993-94 FY 1994-95 FY 1995-96 FY 1996-97
RESIDENTIAL (PER DWELLING UNIT)
(60% of the Maximum Tax)
0-1.5DU/ACRE
1.51 -4.0DU/ACRE
4.1 - 8.0 DU/ACRE
8.1 -15.0 DU/ACRE
15.1 -23.0 DU/ACRE
NON-RESIDENTIAL (PER SQ.FT.)
(30% of the Maximum Tax)
AUTO - GASOLINE
AUTO - REPAIR & SALES
AUTO CAR WASH
BANK - WALK IN
BANK - WITH DRIVE THRU
BOWLING ALLEY
CAMPGROUND
CHURCH
COMMERCIAL SHOPS
COMMUNITY SHOPPING CENTER
CONVENIENCE MARKET
DISCOUNT STORE
GOLF COURSE
GROCERYSTORE
HEALTH CLUB
HELIPORTS
HOSPITAL - CONVALESCENT
HOSPITAL - GENERAL
HOTEL - CONV. FAC/COMM.
INDOOR SPORTS ARENA
INDUSTRIAL - COMMERCIAL
BUSINESS PARK
JUNIOR COLLEGE
LIBRARY
LUMBER/HARDWARE STORE
MARINA
MOTEL
NEIGHBORHOOD SHOPPING CENTER
OFFICE - COMMERCIAL (< 100,000 SF)
OFFICE - GOVERNMENT
OFFICE - HIGH RISE
OFFICE - MEDICAL
OUTDOOR TENNIS COURT
RACE TRACK
REGIONAL SHOPPING CENTER
RESORT HOTEL
RESTAURANT - FAST FOOD
RESTAURANT - QUALITY
RESTAURANT - SIT DOWN
S & L - WALK IN
S & L - WITH DRIVE THRU
UNIVERSITY
ALL OTHER COMMERCIAL USES
NOT IDENTIFIED ABOVE
ALL OTHER INDUSTRIAL USES
NOT IDENTIFIED ABOVE
$2,869.98
2,869.98
1,730.22
1,730.22
1,730.22
$1.08
0.59
0.94
1.72
2.14
1.06
1.87
0.73
0.59
0.67
2.52
0.59
0.80
0.96
0.69
1.37
0.83
1.19
0.94
0.83
0.57
0.71
1.07
0.59
1.65
0.77
0.85
0.65
0.70
0.69
0.77
2.72
0.87
0.60
0.74
2.84
1.16
1.77
1.13
1.30
0.71
0.54
0.53
$2,972.64
2,972.64
1,792.11
1,792.11
1,792.11
$1.12
0.61
0.98
1.78
2.22
1.10
1.93
0.75
0.61
0.70
2.61
0.61
0.83
0.99
0.72
1.42
0.86
1.23
0.98
0.86
0.59
0.74
1.11
0.61
1.71
0.80
0.88
0.68
0.73
0.71
0.80
2.81
0.90
0.62
0.77
2.94
1.20
1.83
1.17
1.35
0.74
0.56
0.55
$3,004.99
3,004.99
1,811.61
1,811.61
1,811.61
$1.13
0.62
0.99
1.80
2.24
1.11
1.96
0.76
0.62
0.71
2.64
0.62
0.84
1.00
0.72
1.44
0.87
1.25
0.99
0.87
0.59
0.74
1.12
0.62
1.73
0.81
0.89
0.69
0.74
0.72
0.81
2.84
0.91
0.63
0.78
2.97
1.21
1.85
1.19
1.36
0.75
0.56
0.56
$3,004.99
3,004.99
1,811.61
1,811.61
1,811.61
$1.13
0.62
0.99
1.80
2.24
1.11
1.96
0.76
0.62
0.71
2.64
0.62
0.84
1.00
0.72
1.44
0.87
1.25
0.99
0.87
0.59
0.74
1.12
0.62
1.73
0.81
0.89
0.69
0.74
0.72
0.81
2.84
0.91
0.63
0.78
2.97
1.21
1.85
1.19
1.36
0.75
0.56
0.56
$3,007.99
3,007.99
1,813.42
1,813.42
1,813.42
$1.13
0.62
0.99
1.80
2.24
1.11
1.96
0.76
0.62
0.71
2.64
0.62
0.84
1.00
0.73
1.44
0.87
1.25
0.99
0.87
0.59
0.75
1.12
0.62
1.73
0.81
0.89
0.69
0.74
0.72
0.81
2.85
0.91
0.63
0.78
2.97
1.21
1.85
1.19
1.36
0.75
0.56
0.56
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 3.7%.
ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES.
CITY OF CARLSBAD
COMMUNITY FACILITIES DISTRICT NO. 1
TAX RATES FOR FISCAL YEAR 2008-09
SPECIAL DEVELOPMENT TAX ONE-TIME
ATTACHMENT A
Page?
PROPERTY TYPE FORMATION OR ANNEXATION DATE
TAX RATE IMPROVEMENT AREA II: FY 1997-98 FY 1998-99 FY 1999-00 FY 2000-01 FY 2001-02 FY 2002-03
RESIDENTIAL (PER DWELLING UNIT)
(60% of the Maximum Tax)
0-1.5DU/ACRE
1.51 -4.0DU/ACRE
4.1 - 8.0 DU/ACRE
8.1 -15.0 DU/ACRE
15.1 -23.0 DU/ACRE
NON-RESIDENTIAL (PER SQ.FT.)
(30% of the Maximum Tax)
AUTO - GASOLINE
AUTO - REPAIR & SALES
AUTO CAR WASH
BANK - WALK IN
BANK - WITH DRIVE THRU
BOWLING ALLEY
CAMPGROUND
CHURCH
COMMERCIAL SHOPS
COMMUNITY SHOPPING CENTER
CONVENIENCE MARKET
DISCOUNT STORE
GOLF COURSE
GROCERY STORE
HEALTH CLUB
HELIPORTS
HOSPITAL - CONVALESCENT
HOSPITAL - GENERAL
HOTEL - CONV. FAC/COMM.
INDOOR SPORTS ARENA
INDUSTRIAL - COMMERCIAL
BUSINESS PARK
JUNIOR COLLEGE
LIBRARY
LUMBER/HARDWARE STORE
MARINA
MOTEL
NEIGHBORHOOD SHOPPING CENTER
OFFICE - COMMERCIAL (< 100,000 SF)
OFFICE - GOVERNMENT
OFFICE - HIGH RISE
OFFICE - MEDICAL
OUTDOOR TENNIS COURT
RACE TRACK
REGIONAL SHOPPING CENTER
RESORT HOTEL
RESTAURANT - FAST FOOD
RESTAURANT - QUALITY
RESTAURANT - SIT DOWN
S & L - WALK IN
S & L - WITH DRIVE THRU
UNIVERSITY
ALL OTHER COMMERCIAL USES
NOT IDENTIFIED ABOVE
ALL OTHER INDUSTRIAL USES
NOT IDENTIFIED ABOVE
$3,025.93
3,025.93
1,824.24
1,824.24
1,824.24
$1.14
0.62
0.99
1.81
2.26
1.12
1.97
0.77
0.62
0.71
2.66
0.62
0.84
1.01
0.73
1.45
0.88
1.25
0.99
0.88
0.60
0.75
1.13
0.62
1.74
0.81
0.90
0.69
0.74
0.73
0.82
2.86
0.92
0.64
0.78
2.99
1.22
1.87
1.20
1.37
0.75
0.57
0.56
$3,043.98
3,043.98
1,835.12
1,835.12
1,835.12
$1.15
0.63
1.00
1.83
2.27
1.12
1.98
0.77
0.63
0.71
2.67
0.63
0.85
1.02
0.73
1.46
0.89
1.26
1.00
0.89
0.60
0.75
1.14
0.63
1.75
0.82
0.90
0.69
0.75
0.73
0.82
2.88
0.92
0.64
0.79
3.01
1.23
1.88
1.20
1.38
0.76
0.57
0.56
$3,078.58
3,078.58
1,855.98
1,855.98
1,855.98
$1.16
0.63
1.01
1.85
2.30
1.14
2.00
0.78
0.63
0.72
2.71
0.63
0.86
1.03
0.74
1.47
0.90
1.28
1.01
0.90
0.61
0.76
1.15
0.63
1.77
0.83
0.91
0.70
0.75
0.74
0.83
2.91
0.94
0.65
0.79
3.04
1.24
1.90
1.22
1.40
0.77
0.58
0.57
$3,128.56
3,128.56
1,886.11
1,886.11
1,886.11
$1.18
0.64
1.03
1.88
2.33
1.15
2.04
0.79
0.64
0.73
2.75
0.64
0.87
1.04
0.75
1.50
0.91
1.30
1.03
0.91
0.62
0.78
1.17
0.64
1.80
0.84
0.93
0.71
0.77
0.75
0.84
2.96
0.95
0.66
0.81
3.09
1.26
1.93
1.24
1.42
0.78
0.59
0.58
$3,174.79
3,174.79
1,913.98
1,913.98
1,913.98
$1.20
0.65
1.04
1.90
2.37
1.17
2.07
0.80
0.65
0.75
2.79
0.65
0.89
1.06
0.77
1.52
0.92
1.32
1.04
0.92
0.63
0.79
1.18
0.65
1.83
0.85
0.94
0.72
0.78
0.76
0.86
3.01
0.96
0.67
0.82
3.14
1.28
1.96
1.25
1.44
0.79
0.60
0.59
$3,206.22
3,206.22
1,932.93
1,932.93
1,932.93
$1.21
0.66
1.05
1.92
2.39
1.18
2.09
0.81
0.66
0.75
2.82
0.66
0.89
1 .07
0.77
1.53
0.93
1.33
1.05
0.93
0.63
0.79
1.20
0.66
1.84
0.86
0.95
0.73
0.79
0.77
0.87
3.03
0.97
0.67
0.83
3.17
1.29
1.98
1.27
1.45
0.80
0.60
0.59
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 3.7%.
ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES.
CITY OF CARLSBAD
COMMUNITY FACILITIES DISTRICT NO. 1
TAX RATES FOR FISCAL YEAR 2008-09
SPECIAL DEVELOPMENT TAX ONE-TIME
ATTACHMENT A
Page8
PROPERTY TYPE FORMATION OR ANNEXATION DATE
TAX RATE IMPROVEMENT AREA II: FY 2003-04 FY 2004-05 FY 2005-06 FY 2006-07 FY 2007-08 FY 2008-09
RESIDENTIAL (PER DWELLING UNIT)
(60% of the Maximum Tax)
0-1.5DU/ACRE
1.51- 4.0 DU/ACRE
4.1 - 8.0 DU/ACRE
8.1 -15.0 DU/ACRE
15.1 -23.0 DU/ACRE
NON-RESIDENTIAL (PER SQ.FT.)
(30% of the Maximum Tax)
AUTO - GASOLINE
AUTO - REPAIR & SALES
AUTO CAR WASH
BANK - WALK IN
BANK - WITH DRIVE THRU
BOWLING ALLEY
CAMPGROUND
CHURCH
COMMERCIAL SHOPS
COMMUNITY SHOPPING CENTER
CONVENIENCE MARKET
DISCOUNT STORE
GOLF COURSE
GROCERY STORE
HEALTH CLUB
HELIPORTS
HOSPITAL - CONVALESCENT
HOSPITAL - GENERAL
HOTEL - CONV. FAC/COMM.
INDOOR SPORTS ARENA
INDUSTRIAL - COMMERCIAL
BUSINESS PARK
JUNIOR COLLEGE
LIBRARY
LUMBER/HARDWARE STORE
MARINA
MOTEL
NEIGHBORHOOD SHOPPING CENTER
OFFICE - COMMERCIAL (< 100,000 SF)
OFFICE - GOVERNMENT
OFFICE -HIGH RISE
OFFICE - MEDICAL
OUTDOOR TENNIS COURT
RACE TRACK
REGIONAL SHOPPING CENTER
RESORT HOTEL
RESTAURANT - FAST FOOD
RESTAURANT - QUALITY
RESTAURANT - SIT DOWN
S&L-WALKIN
S & L - WITH DRIVE THRU
UNIVERSITY
ALL OTHER COMMERCIAL USES
NOT IDENTIFIED ABOVE
ALL OTHER INDUSTRIAL USES
NOT IDENTIFIED ABOVE
$3,234.82
3,234.82
1,950.17
1,950.17
1,950.17
$1.22
0.67
1.06
1.94
2.41
1.19
2.10
0.82
0.67
0.76
2.84
0.67
0.90
1.08
0.78
1.55
0.94
1.34
1.06
0.94
0.64
0.80
1.21
0.67
1.86
0.87
0.96
0.74
0.79
0.78
0.87
3.06
0.98
0.68
0.84
3.20
1.30
1.99
1.28
1.47
0.81
0.61
0.60
$3,281.06
3,281.06
1,978.05
1,978.05
1,978.05
$1.24
0.68
1.08
1.97
2.45
1.21
2.13
0.83
0.68
0.77
2.88
0.68
0.92
1.10
0.79
1.57
0.95
1.36
1.08
0.95
0.65
0.81
1.22
0.68
1.89
0.88
0.97
0.75
0.80
0.79
0.89
3.11
1.00
0.69
0.85
3.24
1.32
2.02
1.30
1.49
0.82
0.62
0.61
$3,381.25
3,381.25
2,038.45
2,038.45
2,038.45
$1.27
0.70
1.11
2.03
2.52
1.25
2.20
0.86
0.70
0.79
2.97
0.70
0.94
.; 1.13
0.82
1.62
0.98
1.40
1.11
0.98
0.67
0.84
1.26
0.70
1.94
0.91
1.00
0.77
0.83
0.81
0.91
3.20
1.03
0.71
0.87
3.34
1.36
2.09
1.34
1.53
0.84
0.63
0.63
$3,439.41
3,439.41
2,073.51
2,073.51
2,073.51
$1.30
0.71
1.13
2.06
2.56
1.27
2.24
0.87
0.71
0.81
3.02
0.71
0.96
1.15
0.83
1.65
1.00
1.43
1.13
1.00
0.68
0.85
1.28
0.71
1.98
0.92
1.02
0.78
0.84
0.83
0.93
3.26
1.04
0.72
0.89
3.40
1.39
2.12
1.36
1.56
0.86
0.65
0.64
$3,501.88
3,501.88
2,111.17
2,111.17
2,111.17
$1.32
0.72
1.15
2.10
2.61
1.29
2.28
0.89
0.72
0.82
3.08
0.72
0.98
1.17
0.84
1.68
1.02
1.45
1.15
1.02
0.69
0.87
1.31
0.72
2.01
0.94
1.04
0.80
0.86
0.84
0.95
3.31
1.06
0.74
0.90
3.46
1.41
2.16
1.38
1.59
0.87
0.66
0.65
$3,565.49
3,565.49
2,149.52
2,149.52
2,149.52
$1.34
0.73
1.17
2.14
2.66
1.32
2.32
0.90
0.73
0.84
3.13
0.73
; 0.99
1.19
0.86
1.71
1.04
1.48
1.17
1.04
0.70
0.88
1.33
0.73
2.05
0.96
1.06
0.81
0.87
0.86
0.96
3.37
1.08
0.75
0.92
3.52
1.44
2.20
1.41
1.62
0.89
0.67
0.66
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 3.7%.
ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES.