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HomeMy WebLinkAbout2014-06-24; City Council; Resolution 2014-16017 18 19 20 RESOLUTION NO. 2014-160 Exhibit 1 1 2 2 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF CARLSBAD, CALIFORNIA, ESTABLISHING THE FISCAL YEAR 2014-15 SPECIAL 4 TAXES FOR COMMUNITY FACILITIES DISTRICT NO. 1 5 ^ WHEREAS, the CITY COUNCIL of the CITY OF CARLSBAD, CALIFORNIA, (hereinafter 7 referred to as the "legislative body"), has initiated proceedings, held a public hearing, conducted 8 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 9 10 11 12 j3 hereinafter be referred to as COMMUNITY FACILITIES DISTRICT NO. 1 (hereinafter referred to as 14 the "District"); and, WHEREAS, this legislative body, by Ordinance as authorized by Section 53340 of the Government Code of the State of California, has authorized the levy of a special tax to pay for costs and expenses related to said Community Facilities District, and this legislative body is desirous to establish the specific rate of the special tax to be collected for the next Fiscal Year 2014-15. 21 NOW, THEREFORE, BE IT RESOLVED by the City Council ofthe City of Carlsbad, California, as follows: 23 24 25 2^ Year 2014-15 to pay for the costs and expenses for the referenced District is hereby 27 determined and established as set forth in the attached, referenced and 1. That the above recitations are true and correct. 2. That the specific rate and amount ofthe special tax to be collected for Fiscal 28 Exhibit 1 9 10 11 12 13 3. That the rate as set forth above does not exceed the amount as previously authorized by Ordinance of this legislative body, and is not in excess of that as previously approved by the qualified electors ofthe District. 4. Thatthe proceeds ofthe special tax shall be used to pay, in whole or in part. 1 incorporated as Attachment A. 2 3 4 5 6 7 the costs of the following, in the following order of priority: 8 a. Payment of principal and interest on any outstanding authorized bonded indebtedness; b. Necessary replenishment of bond reserve funds or other reserve funds; c. Payment of costs and expenses of authorized public facilities and public services; 14 d. Repayment of advances and loans, if appropriate. The proceeds of the 15 special taxes shall be used as set forth above, and shall not be used for any other purpose. 5. The annual special tax shall be collected in the same manner as ordinary ad valorem property taxes are collected, and shall be subject to the same penalties and 16 17 18 19 2Q same procedure and sale in cases of any delinquency for ad valorem taxes, and the 21 Tax Collector is hereby authorized to deduct reasonable administrative costs 2^ incurred in collecting any said special tax. 6. All monies above collected shall be paid into the Community Facilities District funds, including any bond fund and reserve fund. 7. The Finance Director is hereby directed to calculate the installment of the 23 24 25 26 27 annual special tax for each parcel within the District and provide a list of those 28 Exhibit 1 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 special taxes to the Auditor of the County. The Auditor of the County is hereby directed to enter in the next County assessment roll on which taxes will become due, opposite each lot or parcel of land affected in a space marked "public improvements, special tax" or by any other suitable designation, the installment of the special tax. 8. The County Auditor shall then, at the close of the tax collection period, promptly render to this Agency a detailed report showing the amount and/or amounts of such special tax installments, interest, penalties and percentages so collected and from what property collected, and also provide a statement of any percentages retained for the expense of making any such collection. 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 ofthe City Council ofthe City of Carlsbad on the 24th day of June 2014, by the following vote to wit: AYES: NOES: Council Members Hall, Packard, Wood, Schumacher, Blackburn. None. 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OT Ul I < I-O < Lli H O CITY OF CARLSBAD COMMUNITY FACILITIES DISTRICT NO. 1 TAX RATES FOR FISCAL YEAR 2014-15 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 FY 1997-98 RESIDENTIAL (PER DWELLING UNIT) (55% of (he Maximum Tax) 0-1.5 DU/ACRE $3,254.26 $3,370.67 $3,407.35 $3,407.35 $3,410.75 $3,431.09 1.51 -4.0 DU/ACRE 3,254.26 3,370.67 3,407.35 3,407.35 3,410.75 3,431.09 4.1 -8.0 DU/ACRE 2,054.01 2,127.49 2,150.64 2,150.64 2,152.79 2,165.63 8.1 -15.0 DU/ACRE 2,054.01 2,127.49 2,150.64 2,150.64 2,152.79 2,165.63 15.1 -23.0 DU/ACRE 2,054.01 2,127.49 2,150.64 2,150.64 2,152.79 2,165.63 NON-RESIDENTIAL (PER SQ.FT.l (25% ofthe Maximum Tax) AUTO - GASOLINE $2.69 $2.79 $2.82 $2.82 $2.82 $2.84 AUTO - REPAIR S SALES 1.13 1.17 1.19 1.19 1.19 1.19 AUTO CAR WASH 2.10 2.17 2.20 2.20 2.20 2.21 BANK - WALK IN 4.26 4.42 4.46 4.46 4.47 4.49 BANK - WITH DRIVE THRU 6.00 6.22 6.28 6.28 6.29 6.33 BOWLING ALLEY 2.20 2.28 2.31 2.31 2.31 2.32 CAMPGROUND 5.82 6.03 6.09 6.09 6.10 6.13 CHURCH 0.99 1.03 1.04 1.04 1.04 1.05 COMMERCIAL SHOPS 0.96 1.00 1.01 1.01 1.01 1.02 COMMUNITY SHOPPING CENTER 1.41 1.46 1.48 1.48 1.48 1.49 CONVENIENCE MARKET 9.07 9.40 9.50 9.50 9.51 9.57 DISCOUNT STORE 1.07 1.11 1.12 1.12 1.12 1.13 GOLF COURSE 1.02 1.05 1.06 1.06 1.07 1.07 GROCERY STORE 2.58 2.68 2.71 2.71 2.71 2.73 HEALTH CLUB 0.96 0.99 1.01 1.01 1.01 1.01 HELIPORTS 3.53 3.66 3.70 3.70 3.70 3.72 HOSPITAL - CONVALESCENT 0.77 0.80 0.81 0.81 0.81 0.82 HOSPITAL - GENERAL 1.29 1.34 1.35 1.35 1.35 1.36 HOTEL - CONV. FAC/COMM. 1.15 1.19 1.21 1.21 1.21 1.22 INDOOR SPORTS ARENA 0.77 0.80 0.81 0.81 0.81 0.82 INDUSTRIAL - COMMERCIAL BUSINESS PARK 0.71 0.74 0.74 0.74 0.75 0.75 JUNIOR COLLEGE 0.73 0.75 0.76 0.76 0.76 0.77 LIBRARY 1.42 1.47 1.48 1.48 1.48 1.49 LUMBER/HARDWARE STORE 0.82 0.85 0.86 0.86 0.86 0.87 MARINA 4.93 5.11 5.17 5.17 5.17 5.20 MOTEL 0.89 0.93 0.94 0.94 0.94 0.94 NEIGHBORHOOD SHOPPING CENTER 2.15 2.22 2.25 2.25 2.25 2.26 OFFICE - COMMERCIAL (< 100,000 SF) 0.85 0.88 0.89 0.89 0.89 0.90 OFFICE - GOVERNMENT 0.97 1.01 1.02 1.02 1.02 1.03 OFFICE - HIGH RISE 0.89 0.92 0.93 0.93 0.93 0.94 OFFICE - MEDICAL 0.80 0.83 0.84 0.84 0.84 0.85 OUTDOOR TENNIS COURT 9.35 9.68 9.79 9.79 9.80 9.86 RACE TRACK 1.69 1.76 1.77 1.77 1.78 1.79 REGIONAL SHOPPING CENTER 1.11 1.15 1.17 1.17 1.17 1.17 RESORT HOTEL 0.76 0.79 0.80 0.80 0.80 0.81 RESTAURANT - FAST FOOD 9.46 9.79 9.90 9.90 9.91 9.97 RESTAURANT - QUALITY 2.18 2.26 2.29 2.29 2.29 2.30 RESTAURANT - SIT DOWN 5.04 5.22 5.28 5.28 5.28 5.31 S & L - WALK IN 1.83 1.90 1.92 1.92 1.92 1.93 S & L - WITH DRIVE THRU 2.52 2.61 2.64 2.64 2.64 2.66 UNIVERSITY 0.75 0.78 0.79 0.79 0.79 0.79 ALL OTHER COMMERCIAL USES NOT IDENTIFIED ABOVE 0.71 0.74 0.74 0.74 0.75 0.75 ALL OTHER INDUSTRIAL USES NOT IDENTIFIED ABOVE 0.58 0.60 0.61 0.61 0.61 0.61 NOTES: TAX RATE AREA I INCLUDES PROPERTY WITHIN BRIDGE MiD THOROUGHFARE DISTRICT NO. 1. TAX RATE AREA II EXCLUDES PROPERTY WITHIN BRIDGE AND THOROUGHFARE DISTRICT NO. 1. ENGINEERING NEWS RECORD INFLATION RATE WAS 4.3%. ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES. CITY OF CARLSBAD COMMUNITY FACILITIES DISTRICT NO. 1 TAX RATES FOR FISCAL YEAR 2014-15 SPECIAL DEVELOPMENT TAX ONE-TIME ATTACHMENT A Page 6 PROPERTY TYPE FORMATION OR ANNEXATION DATE TAX RA TE IMPROVEMENT AREA 1: FY 1998-99 FY 1999-00 FY 2000-01 FY 2001-02 FY 2002-03 FY 2003-04 RESIDENTIAL (PER DWELLING UNm (55% ofthe Maximum Tax) 0-1.5 DU/ACRE $3,451.56 $3,490.80 $3,547.46 $3,599.89 $3,635.53 $3,667.96 1.51 -4.0 DU/ACRE 3,451.56 3,490.80 3,547.46 3,599.89 3,635.53 3,667.96 4.1 -8.0 DU/ACRE 2,178.54 2,203.31 2,239.08 2,272.17 2,294.66 2,315.13 8.1-15.0 DU/ACRE 2,178.54 2,203.31 2,239.08 2,272.17 2,294.66 2,315.13 15.1 -23.0 DU/ACRE 2,178.54 2,203.31 2,239.08 2,272.17 2,294.66 2,315.13 NON-RESIDENTIAL (PER SQ.FT.) (25% ofthe Maximum Tax) AUTO - GASOLINE $2.86 $2.89 $2.94 $2.98 $3.01 $3.04 AUTO - REPAIR & SALES 1.20 1.22 1.24 1.25 1.27 1.28 AUTO CAR WASH 2.22 2.25 2.29 2.32 2.34 2.36 BANK-WALKIN 4.52 4.57 4.65 4.72 4.76 4.80 BANK - WITH DRIVE THRU 6.36 6.44 6.54 6.64 6.70 6.76 BOWLING ALLEY 2.34 2.36 2.40 2.44 2.46 2.48 CAMPGROUND 6.17 6.24 6.34 6.44 6.50 6.56 CHURCH 1.05 1.07 1.08 1.10 1.11 1.12 COMMERCIAL SHOPS 1.02 1.03 1.05 1.07 1.08 1.09 COMMUNITY SHOPPING CENTER 1.49 1.51 1.54 1.56 1.57 1.59 CONVENIENCE MARKET 9.62 9.73 9.89 10.04 10.14 10.23 DISCOUNT STORE 1.13 1.15 1.17 1.18 1.20 1.21 GOLF COURSE 1.08 1.09 1.11 1.12 1.14 1.15 GROCERY STORE 2.74 2.77 2.82 2.86 2.89 2.91 HEALTH CLUB 1.02 1.03 1.05 1.06 1.07 1.08 HELIPORTS 3.75 3.79 3.85 3.91 3.95 3.98 HOSPITAL - CONVALESCENT 0.82 0.83 0.84 0.86 0.86 0.87 HOSPITAL - GENERAL 1.37 1.38 1.41 1.43 1.44 1.45 HOTEL - CONV. FAC/COMM. 1.22 1.24 1.26 1.28 1.29 1.30 INDOOR SPORTS ARENA 0.82 0.83 0.84 0.86 0.86 0.87 INDUSTRIAL - COMMERCIAL BUSINESS PARK 0.75 0.76 0.78 0.79 0.79 0.80 JUNIOR COLLEGE 0.77 0.78 0.79 0.80 0.81 0.82 LIBRARY 1.50 1.52 1.54 1.57 1.58 1.60 LUMBER/HARDWARE STORE 0.87 0.88 0.89 0.91 0.92 0.93 MARINA 5.23 5.29 5.38 5.46 5.51 5.56 MOTEL 0.95 0.96 0.97 0.99 1.00 1.01 NEIGHBORHOOD SHOPPING CENTER 2.28 2.30 2.34 2.37 2.40 2.42 OFFICE - COMMERCIAL (< 100,000 SF) 0.90 0.91 0.93 0.94 0.95 0.96 OFFICE - GOVERNMENT 1.03 1.04 1.06 1.08 1.09 1.10 OFFICE-HIGH RISE 0.94 0.95 0.97 0.98 0.99 1.00 OFFICE - MEDICAL 0.85 0.86 0.88 0.89 0.90 0.91 OUTDOOR TENNIS COURT 9.92 10.03 10.19 10.34 10.45 10.54 RACE TRACK 1.80 1.82 1.85 1.87 1.89 1.91 REGIONAL SHOPPING CENTER 1.18 1.19 1.21 1.23 1.24 1.25 RESORT HOTEL 0.81 0.82 0.83 0.85 0.85 0.86 RESTAURANT - FAST FOOD 10.03 10.14 10.31 10.46 10.56 10.66 RESTAURANT-QUALITY 2.32 2.34 2.38 2.41 2.44 2.46 RESTAURANT - SIT DOWN 5.35 5.41 5.49 5.58 5.63 5.68 S & L - WALK IN 1.94 1.96 2.00 2.03 2.05 2.06 SSL- WITH DRIVE THRU 2.67 2.71 2.75 2.79 2.82 2.84 UNIVERSITY 0.80 0.81 0.82 0.83 0.84 0.85 ALL OTHER COMMERCIAL USES NOT IDENTIFIED ABOVE 0.75 0.76 0.78 0.79 0.79 0.80 ALL OTHER INDUSTRIAL USES NOT IDENTIFIED ABOVE 0.61 0.62 0.63 0.64 0.65 0.65 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 4.3%. ACTUAL TAX RATES CALCULATEDTO FOUR DECIMAL PLACES, CITY OF CARLSBAD COMMUNITY FACILITIES DISTRICT NO. 1 TAX RATES FOR FISCAL YEAR 2014-15 SPECIAL DEVELOPMENT TAX ONE-TIME ATTACHMENT A Page 7 PROPERTY TYPE FORMATION OR ANNEXATION DATE TAX RATE IMPROVEMENT AREA 1: FY 2004-05 FY 2005-06 FY 2006-07 FY 2007-08 FY 2008-09 FY 2009-10 RESIDENTIAL (PER DWELLING UNm (55% ofthe Maximum Tax) 0 -1.5 DU /ACRE $3,720.38 $3,834.00 $3,899.94 $3,970.78 $4,042.90 $4,168.26 1.51 -4.0 DU/ACRE 3,720.38 3,834.00 3,899.94 3,970.78 4,042.90 4,168.26 4.1 -8.0 DU/ACRE 2,348.22 2,419.93 2,461.55 2,506.26 2,551.79 2,630.91 8.1 -15.0 DU/ACRE 2,348.22 2,419.93 2,461.55 2,506.26 2,551.79 2,630.91 15.1 -23.0 DU/ACRE 2,348.22 2,419.93 2,461.55 2,506.26 2,551.79 2,630.91 NON-RESIDENTIAL (PER SQ.FT.) (25% ofthe Maximum Tax) AUTO - GASOLINE $3.08 $3.17 $3.23 $3.29 $3.35 $3.45 AUTO - REPAIR & SALES 1.30 1.33 1.36 1.38 1.41 1.45 AUTO CAR WASH 2.40 2.47 2.51 2.56 2.60 2.69 BANK - WALK IN 4.87 5.02 5.11 5.20 5.30 5.46 BANK - WITH DRIVE THRU 6.86 7.07 7.19 7.32 7.45 7.69 BOWLING ALLEY 2.52 2.60 2.64 2.69 2.74 2.82 CAMPGROUND 6.65 6.85 6.97 7.10 7.23 7.45 CHURCH 1.14 1.17 1.19 1.21 1.23 1.27 COMMERCIAL SHOPS 1.10 1.14 1.15 1.18 1.20 1.23 COMMUNITY SHOPPING CENTER 1.61 1.66 1.69 1.72 1.75 1.80 CONVENIENCE MARKET 10.37 10.69 10.87 11.07 11.27 11.62 DISCOUNT STORE 1.22 1.26 1.28 1.31 1.33 1.37 GOLF COURSE 1.16 1.20 1.22 1.24 1.26 1.30 GROCERY STORE 2.96 3.05 3.10 3.15 3.21 3.31 HEALTH CLUB 1.10 1.13 1.15 1.17 1.19 1.23 HELIPORTS 4.04 4.16 4.23 4.31 4.39 4.52 HOSPITAL - CONVALESCENT 0.89 0.91 0.93 0.94 0.96 0.99 HOSPITAL - GENERAL 1.47 1.52 1.54 1.57 1.60 1.65 HOTEL - CONV. FAC/COMM. 1.32 1.36 1.38 1.41 1.43 1.48 INDOOR SPORTS ARENA 0.89 0.91 0.93 0.94 0.96 0.99 INDUSTRIAL - COMMERCIAL BUSINESS PARK 0.81 0.84 0.85 0.87 0.88 0.91 JUNIOR COLLEGE 0.83 0.86 0.87 0.89 0.90 0.93 LIBRARY 1.62 1.67 1.70 1.73 1.76 1.81 LUMBER/HARDWARE STORE 0.94 0.97 0.98 1.00 1.02 1.05 MARINA 5.64 5.81 5.91 6.02 6.13 6.32 MOTEL 1.02 1.05 1.07 1.09 1.11 1.14 NEIGHBORHOOD SHOPPING CENTER 2.45 2.53 2.57 2.62 2.67 2.75 OFFICE - COMMERCIAL (< 100,000 SF) 0.97 1.00 1.02 1.04 1.06 1.09 OFFICE - GOVERNMENT 1.11 1.15 1.17 1.19 1.21 1.25 OFFICE-HIGH RISE 1.01 1.05 1.06 1.08 1.10 1.14 OFFICE - MEDICAL 0.92 0.95 0.96 0.98 1.00 1.03 OUTDOOR TENNIS COURT 10.69 11.02 11.20 11.41 11.62 11.98 RACE TRACK 1.94 2.00 2.03 2.07 2.11 2.17 REGIONAL SHOPPING CENTER 1.27 1.31 1.33 1.36 1.38 1.43 RESORT HOTEL 0.87 0.90 0.92 0.93 0.95 0.98 RESTAURANT - FAST FOOD 10.81 11.14 11.33 11.54 11.75 12.11 RESTAURANT-QUALITY 2.50 2.57 2.62 2.66 2.71 2.80 RESTAURANT - SIT DOWN 5.76 5.94 6.04 6.15 6.26 6.46 S & L - WALK IN 2.09 2.16 2.19 2.23 2.27 2.34 S & L - WITH DRIVE THRU 2.88 2.97 3.02 3.08 3.13 3.23 UNIVERSITY 0.86 0.88 0.90 0.92 0.93 0.96 ALL OTHER COMMERCIAL USES NOT IDENTIFIED ABOVE 0.81 0.84 0.85 0.87 0.88 0.91 ALL OTHER INDUSTRIAL USES NOT IDENTIFIED ABOVE 0.66 0.68 0.69 0.71 0.72 0.74 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 4.3% ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES. CITY OF CARLSBAD COMMUNITY FACILITIES DISTRICT NO. 1 TAX RATES FOR FISCAL YEAR 2014-15 SPECIAL DEVELOPMENT TAX ONE-TIME ATTACHMENT A Pages PROPERTY TYPE FORMATION OR ANNEXATION DATE TAX RATE IMPROVEMENT AREA 1: FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 RESIDENTIAL (PER DWELLING UNITI (55% ofthe Maximum Tax) 0-1.5 DU/ACRE $4,104.79 $4,161.46 $4,210.81 $4,210.81 $4,299.43 1.51 -4.0 DU/ACRE 4,104.79 4,161.46 4,210.81 4,210.81 4,299.43 4.1 - 8.0 DU/ACRE 2,590.85 2,626.62 2,657.76 2,657.76 2,713.70 8.1 -15.0 DU/ACRE 2,590.85 2,626.62 2,657.76 2,657.76 2,713.70 15.1 -23.0 DU/ACRE 2,590.85 2,626.62 2,657.76 2,657.76 2,713.70 NON-RESIDENTIAL (PER SQ.FT.) (25% Ofthe Maximum Tax) AUTO - GASOLINE $3.40 $3.45 $3.49 $3.49 $3.56 AUTO - REPAIR & SALES 1.43 1.45 1.47 1.47 1.50 AUTO CAR WASH 2.64 2.68 2.71 2.71 2.77 BANK - WALK IN 5.38 5.45 5.52 5.52 5.63 BANK - WITH DRIVE THRU 7.57 7.67 7.76 7.76 7.93 BOWLING ALLEY 2.78 2.82 2.85 2.85 2.91 CAMPGROUND 7.34 7.44 7.53 7.53 7.69 CHURCH 1.25 1.27 1.29 1.29 1.31 COMMERCIAL SHOPS 1.22 1.23 1.25 1.25 1.27 COMMUNITY SHOPPING CENTER 1.78 1.80 1.82 1.82 1.86 CONVENIENCE MARKET 11.45 11.60 11.74 11.74 11.99 DISCOUNT STORE 1.35 1.37 1.38 1.38 1.41 GOLF COURSE 1.28 1.30 1.32 1.32 1.34 GROCERY STORE 3.26 3.31 3.34 3.34 3.42 HEALTH CLUB 1.21 1.23 1.24 1.24 1.27 HELIPORTS 4.45 4.52 4.57 4.57 4.67 HOSPITAL - CONVALESCENT 0.98 0.99 1.00 1.00 1.02 HOSPITAL - GENERAL 1.63 1.65 1.67 1.67 1.70 HOTEL - CONV. FAC/COMM. 1.45 1.47 1.49 1.49 1.52 INDOOR SPORTS ARENA 0.98 0.99 1.00 1.00 1.02 INDUSTRIAL - COMMERCIAL BUSINESS PARK 0.90 0.91 0.92 0.92 0.94 JUNIOR COLLEGE 0.92 0.93 0.94 0.94 0.96 LIBRARY 1.79 1.81 1.83 1.83 1.87 LUMBER/HARDWARE STORE 1.04 1.05 1.06 1.06 1.08 MARINA 6.22 6.31 6.38 6.38 6.52 MOTEL 1.13 1.14 1.16 1.16 1.18 NEIGHBORHOOD SHOPPING CENTER 2.71 2.74 2.78 2.78 2.84 OFFICE - COMMERCIAL {< 100,000 SF) 1.07 1.09 1.10 1.10 1.12 OFFICE - GOVERNMENT 1.23 1.24 1.26 1.26 1.29 OFFICE-HIGH RISE 1.12 1.13 1.15 1.15 1.17 OFFICE - MEDICAL 1.01 1.03 1.04 1.04 1.06 OUTDOOR TENNIS COURT 11.79 11.96 12.10 12.10 12.35 RACE TRACK 2.14 2.17 2.19 2.19 2.24 REGIONAL SHOPPING CENTER 1.40 1.42 1.44 1.44 1.47 RESORT HOTEL 0.96 0.98 0.99 0.99 1.01 RESTAURANT - FAST FOOD 11.93 12.09 12.24 12.24 12.49 RESTAURANT - QUALITY 2.75 2.79 2.82 2.82 2.88 RESTAURANT - SIT DOWN 6.36 6.45 6.52 6.52 6.66 SSL- WALK IN 2.31 2.34 2.37 2.37 2.42 S & L - WITH DRIVE THRU 3.18 3.22 3.26 3.26 3.33 UNIVERSITY 0.95 0.96 0.97 0.97 0.99 ALL OTHER COMMERCIAL USES NOT IDENTIFIED ABOVE 0.90 0.91 0.92 0.92 0.94 ALL OTHER INDUSTRIAL USES NOT IDENTIFIED ABOVE 0.73 0.74 0.75 0.75 0.76 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 4.3%. ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES. CITY OF CARLSBAD COMMUNITY FACILITIES DISTRICT NO. 1 TAX RATES FOR FISCAL YEAR 2014-15 SPECIAL DEVELOPMENT TAX ONE-TIME ATTACHMENTA Page 9 PROPERTY TYPE FORMATION OR ANNEXATION DATE TAX RATE IMPROVEMENT AREA II: MAY 7,1991 FY 1993-94 FY 1994-95 FY 1995-96 FY 1996-97 FY 1997-98 RESIDENTIAL (PER DWELLING UNm (55% ofthe Maximum Tax) 0-1.5 DU/ACRE $2,803.26 $2,903.53 $2,935.13 $2,935.13 $2,938.06 $2,955.58 1.51-4.0 DU/ACRE 2,803.26 2,903.53 2,935.13 2,935.13 2,938.06 2,955.58 4.1 - 8.0 DU/ACRE 1,689.99 1,750.45 1,769.49 1,769.49 1,771.26 1,781.83 8.1 -15.0 DU/ACRE 1,689.99 1,750.45 1,769.49 1,769.49 1,771.26 1,781.83 15.1-23.0 DU/ACRE 1,689.99 1,750.45 1,769.49 1,769.49 1,771.26 1,781.83 NON-RESIDENTIAL (PER SQ.FT.) (25% ofthe Maximum Tax) AUTO - GASOLINE $0.96 $0.99 $1.01 $1.01 $1.01 $1.01 AUTO - REPAIR & SALES 0.52 0.54 0.55 0.55 0.55 0.55 AUTO CAR WASH 0.84 0.87 0.88 0.88 0.88 0.88 BANK - WALK IN 1.53 1.58 1.60 1.60 1.60 1.61 BANK - WITH DRIVE THRU 1.90 1.97 1.99 1.99 1.99 2.00 BOWLING ALLEY 0.94 0.97 0.98 0.98 0.99 0.99 CAMPGROUND 1.66 1.72 1.74 1.74 1.74 1.75 CHURCH 0.64 0.67 0.67 0.67 0.68 0.68 COMMERCIAL SHOPS 0.52 0.54 0.55 0.55 0.55 0.55 COMMUNITY SHOPPING CENTER 0.60 0.62 0.63 0.63 0.63 0.63 CONVENIENCE MARKET 2.24 2.32 2.34 2.34 2.35 2.36 DISCOUNT STORE 0.52 0.54 0.55 0.55 0.55 0.55 GOLF COURSE 0.71 0.74 0.74 0.74 0.75 0.75 GROCERY STORE 0.85 0.88 0.89 0.89 0.89 0.90 HEALTH CLUB 0.61 0.64 0.64 0.64 0.64 0.65 HELIPORTS 1.22 1.26 1.28 1.28 1.28 1.29 HOSPITAL - CONVALESCENT 0.74 0.77 0.78 0.78 0.78 0.78 HOSPITAL - GENERAL 1.06 1.09 1.11 1.11 1.11 1.11 HOTEL - CONV. FAC/COMM. 0.84 0.87 0.88 0.88 0.88 0.88 INDOOR SPORTS ARENA 0.74 0.77 0.78 0.78 0.78 0.78 INDUSTRIAL - COMMERCIAL BUSINESS PARK 0.50 0.52 0.53 0.53 0.53 0.53 JUNIOR COLLEGE 0.63 0.65 0.66 0.66 0.66 0.67 LIBRARY 0.95 0.98 0.99 0.99 1.00 1.00 LUMBER/HARDWARE STORE 0.52 0.54 0.55 0.55 0.55 0.55 MARINA 1.47 1.52 1.53 1.53 1.54 1.54 MOTEL 0.68 0.71 0.72 0.72 0.72 0.72 NEIGHBORHOOD SHOPPING CENTER 0.75 0.78 0.79 0.79 0.79 0.80 OFFICE - COMMERCIAL (< 100,000 SF) 0.58 0.60 0.61 0.61 0.61 0.61 OFFICE - GOVERNMENT 0.62 0.65 0.65 0.65 0.65 0.66 OFFICE - HIGH RISE 0.61 0.63 0.64 0.64 0.64 0.64 OFFICE - MEDICAL 0.69 0.71 0.72 0.72 0.72 0.73 OUTDOOR TENNIS COURT 2.41 2.50 2.53 2.53 2.53 2.54 RACE TRACK 0.77 0.80 0.81 0.81 0.81 0.82 REGIONAL SHOPPING CENTER 0.53 0.55 0.56 0.56 0.56 0.56 RESORT HOTEL 0.66 0.68 0.69 0.69 0.69 0.69 RESTAURANT - FAST FOOD 2.52 2.61 2.64 2.64 2.64 2.66 RESTAURANT - QUALITY 1.03 1.06 1.07 1.07 1.08 1.08 RESTAURANT - SIT DOWN 1.57 1.63 1.65 1.65 1.65 1.66 S & L - WALK IN 1.01 1.04 1.05 1.05 1.06 1.06 S & L - WITH DRIVE THRU 1.16 1.20 1.21 1.21 1.21 1.22 UNIVERSITY 0.63 0.66 0.66 0.66 0.67 0.67 ALL OTHER COMMERCIAL USES NOT IDENTIFIED ABOVE 0.48 0.50 0.50 0.50 0.50 0.50 ALL OTHER INDUSTRIAL USES NOT IDENTIFIED ABOVE 0.47 0.49 0.49 0.49 0.49 0.50 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 4.3%. ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES. CITY OF CARLSBAD COMMUNITY FACILITIES DISTRICT NO. 1 TAX RATES FOR FISCAL YEAR 2014-15 SPECIAL DEVELOPMENT TAX ONE-TIME ATTACHMENTA Page 10 PROPERTY TYPE FORMATION OR ANNEXATION DATE 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) (55% ofthe Maximum Tax) 0-1.5 DU/ACRE $2,973.21 $3,007.01 $3,055.82 $3,100.98 $3,131.68 $3,159.62 1.51 -4.0 DU/ACRE 2,973.21 3,007.01 3,055.82 3,100.98 3,131.68 3,159.62 4.1 - 8.0 DU/ACRE 1,792.45 1,812.83 1,842.26 1,869.48 1,887.99 1,904.83 8.1 -15.0 DU/ACRE 1,792.45 1,812.83 1,842.26 1,869.48 1,887.99 1,904.83 15.1-23.0 DU/ACRE 1,792.45 1,812.83 1,842.26 1,869.48 1,887.99 1,904.83 NON-RESIDENTIAL (PER SQ.FT.) (25% ofthe Maximum Tax) AUTO - GASOLINE $1.02 $1.03 $1.05 $1.06 $1.07 $1.08 AUTO - REPAIR & SALES 0.56 0.56 0.57 0.58 0.59 0.59 AUTO CAR WASH 0.89 0.90 0.91 0.93 0.94 0.94 BANK - WALK IN 1.62 1.64 1.67 1.69 1.71 1.72 BANK - WITH DRIVE THRU 2.02 2.04 2.07 2.10 2.12 2.14 BOWLING ALLEY 1.00 1.01 1.03 1.04 1.05 1.06 CAMPGROUND 1.76 1.78 1.81 1.83 1.85 1.87 CHURCH 0.68 0.69 0.70 0.71 0.72 0.73 COMMERCIAL SHOPS 0.56 0.56 0.57 0.58 0.59 0.59 COMMUNITY SHOPPING CENTER 0.63 0.64 0.65 0.66 0.67 0.67 CONVENIENCE MARKET 2.38 2.40 2.44 2.48 2.50 2.52 DISCOUNT STORE 0.56 0.56 0.57 0.58 0.59 0.59 GOLF COURSE 0.75 0.76 0.78 0.79 0.79 0.80 GROCERY STORE 0.90 0.91 0.93 0.94 0.95 0,96 HEALTH CLUB 0.65 0.66 0.67 0.68 0.69 0.69 HELIPORTS 1.29 1.31 1.33 1.35 1.36 1.37 HOSPITAL - CONVALESCENT 0.79 0.79 0.81 0.82 0.83 0.84 HOSPITAL - GENERAL 1.12 1.13 1.15 1.17 1.18 1.19 HOTEL - CONV. FAC/COMM. 0.89 0.90 0.91 0.93 0.94 0.94 INDOOR SPORTS ARENA 0.79 0.79 0.81 0.82 0.83 0.84 INDUSTRIAL - COMMERCIAL BUSINESS PARK 0.53 0.54 0.55 0.55 0.56 0.57 JUNIOR COLLEGE 0.67 0.68 0.69 0.70 0.71 0.71 LIBRARY 1.01 1.02 1.04 1.05 1.06 1.07 LUMBER/HARDWARE STORE 0.56 0.56 0.57 0.58 0.59 0.59 MARINA 1.55 1.57 1.60 1.62 1.64 1.65 MOTEL 0.73 0.73 0.75 0.76 0.76 0.77 NEIGHBORHOOD SHOPPING CENTER 0.80 0.81 0.82 0.83 0.84 0.85 OFFICE - COMMERCIAL (< 100,000 SF) 0.62 0.62 0.63 0.64 0.65 0.66 OFFICE - GOVERNMENT 0.66 0.67 0.68 0.69 0.70 0.70 OFFICE - HIGH RISE 0.65 0.66 0.67 0.68 0.68 0.69 OFFICE - MEDICAL 0.73 0.74 0.75 0.76 0.77 0.78 OUTDOOR TENNIS COURT 2.56 2.59 2.63 2.67 2.69 2.72 RACE TRACK 0.82 0.83 0.84 0.86 0.86 0.87 REGIONAL SHOPPING CENTER 0.57 0.57 0.58 0.59 0.60 0.60 RESORT HOTEL 0.70 0.71 0.72 0.73 0.73 0.74 RESTAURANT - FAST FOOD 2.67 2.70 2.75 2.79 2.81 2.84 RESTAURANT - QUALITY 1.09 1.10 1.12 1.14 1.15 1.16 RESTAURANT - SIT DOWN 1.67 1.69 1.71 1.74 1.76 1.77 S & L - WALK IN 1.07 1.08 1.10 1.11 1.12 1.13 S & L - WITH DRIVE THRU 1.23 1.24 1.26 1.28 1.29 1.30 UNIVERSITY 0.67 0.68 0.69 0.70 0.71 0.72 ALL OTHER COMMERCIAL USES NOT IDENTIFIED ABOVE 0.51 0.51 0.52 0.53 0.53 0.54 ALL OTHER INDUSTRIAL USES NOT IDENTIFIED ABOVE 0.50 0.51 0.51 0.52 0.53 0.53 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 4.3%. ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES. CITY OF CARLSBAD COMMUNITY FACILITIES DISTRICT NO. 1 TAX RATES FOR FISCAL YEAR 2014-15 SPECIAL DEVELOPMENT TAX ONE-TIME ATTACHMENT A Page 11 PROPERTY TYPE FORMATION OR ANNEXATION DATE 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) (55% of the Maximum Tax) 0-1.5 DU/ACRE $3,204.78 $3,302.65 $3,359.45 $3,420.47 $3,482.60 $3,590.59 1.51 -4.0 DU/ACRE 3,204.78 3,302.65 3,359.45 3,420.47 3,482.60 3,590.59 4.1 - 8.0 DU/ACRE 1,932.06 1,991.06 2,025.30 2,062.09 2,099.55 2,164.65 8.1-15.0 DU/ACRE 1,932.06 1,991.06 2,025.30 2,062.09 2,099.55 2,164.65 15.1-23.0 DU/ACRE 1,932.06 1,991.06 2,025.30 2,062.09 2,099.55 2,164.65 NON-RESIDENTIAL (PER SQ.FT.) (25% of the Maximum Tax) AUTO - GASOLINE $1.10 $1.13 $1.15 $1.17 $1.19 $1.23 AUTO - REPAIR & SALES 0.60 0.62 0.63 0.64 0.65 0.67 AUTO CAR WASH 0.96 0.99 1.00 1.02 1.04 1.07 BANK - WALK IN 1.75 1.80 1.83 1.86 1.90 1.96 BANK - WITH DRIVE THRU 2.17 2.24 2.28 2.32 2.36 2.43 BOWLING ALLEY 1.07 1.11 1.13 1.15 1.17 1.20 CAMPGROUND 1.90 1.95 1.99 2.02 2.06 2.12 CHURCH 0.74 0.76 0.77 0.79 0.80 0.83 COMMERCIAL SHOPS 0.60 0.62 0.63 0.64 0.65 0.67 COMMUNITY SHOPPING CENTER 0.68 0.70 0.72 0.73 0.74 0.77 CONVENIENCE MARKET 2.56 2.64 2.68 2.73 2.78 2.87 DISCOUNT STORE 0.60 0.62 0.63 0.64 0.65 0.67 GOLF COURSE 0.81 0.84 0.85 0.87 0.88 0.91 GROCERY STORE 0.97 1.00 1.02 1.04 1.06 1.09 HEALTH CLUB 0.70 0.72 0.74 0.75 0.76 0.79 HELIPORTS 1.39 1.44 1.46 1.49 1.51 1.56 HOSPITAL - CONVALESCENT 0.85 0.87 0.89 0.90 0.92 0.95 HOSPITAL - GENERAL 1.21 1.24 1.27 1.29 1.31 1.35 HOTEL - CONV. FAC/COMM. 0.96 0.99 1.00 1.02 1.04 1.07 INDOOR SPORTS ARENA 0.85 0.87 0.89 0.90 0.92 0.95 INDUSTRIAL - COMMERCIAL BUSINESS PARK 0.57 0.59 0.60 0.61 0.62 0.64 JUNIOR COLLEGE 0.72 0.74 0.76 0.77 0.78 0.81 LIBRARY 1.09 1.12 1.14 1.16 1.18 1.22 LUMBER/HARDWARE STORE 0.60 0.62 0.63 0.64 0.65 0.67 MARINA 1.68 1.73 1.76 1.79 1.82 1.88 MOTEL 0.78 0.81 0.82 0.84 0.85 0.88 NEIGHBORHOOD SHOPPING CENTER 0.86 0.89 0.90 0.92 0.94 0.97 OFFICE - COMMERCIAL (< 100,000 SF) 0.66 0.69 0.70 0.71 0.72 0.74 OFFICE - GOVERNMENT 0.71 0.74 0.75 0.76 0.78 0.80 OFFICE - HIGH RISE 0.70 0.72 0.73 0.75 0.76 0.78 OFFICE - MEDICAL 0.79 0.81 0.82 0.84 0.85 0.88 OUTDOOR TENNIS COURT 2.76 2.84 2.89 2.94 3.00 3.09 RACE TRACK 0.89 0.91 0.93 0.94 0.96 0.99 REGIONAL SHOPPING CENTER 0.61 0.63 0.64 0.65 0.66 0.69 RESORT HOTEL 0.75 0.78 0.79 0.80 0.82 0.84 RESTAURANT - FAST FOOD 2.88 2.97 3.02 3.07 3.13 3.23 RESTAURANT - QUALITY 1.17 1.21 1.23 1.25 1.28 1.32 RESTAURANT - SIT DOWN 1.80 1.85 1.88 1.92 1.95 2.01 S & L - WALK IN 1.15 1.19 1.21 1.23 1.25 1.29 S & L - WITH DRIVE THRU 1.32 1.36 1.39 1.41 1.44 1.48 UNIVERSITY 0.73 0.75 0.76 0.77 0.79 0.81 ALL OTHER COMMERCIAL USES NOT IDENTIFIED ABOVE 0.55 0.56 0.57 0.58 0.59 0.61 ALL OTHER INDUSTRIAL USES NOT IDENTIFIED ABOVE 0.54 0.56 0.57 0.58 0.59 0.60 NOTES: TAX RATE AREA I INCLUDES PROPERTY WITHIN BRIDGE AND THOROUGHFARE DISTRICT NO. 1. TAX RATE AREA II EXCLUDES PROPERTY WITHIN BRIDGE AND THOROUGHFARE DISTRICT NO. 1. ENGINEERING NEWS RECORD INFLATION FiATE WAS 4.3%. ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES. CITY OF C/\RLSBAD COMMUNITY FACILITIES DISTRICT NO. 1 TAX RATES FOR FISCAL YEAR 2014-15 SPECIAL DEVELOPMENT TAX ONE-TIME ATTACHMENTA Page 12 PROPERTY TYPE FORMATION OR ANNEXATION DATE TAX RATE IMPROVEMENT AREA II: FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 RESIDENTIAL (PER DWELLING UNIT) (55% ofthe Maximum Tax) 0-1.5 DU/ACRE $3,535.91 $3,584.73 $3,627.23 $3,627.23 $3,703.58 1.51-4.0 DU/ACRE 3,535.91 3,584.73 3,627.23 3,627.23 3,703.58 4.1 - 8.0 DU/ACRE 2,131.69 2,161.12 2,186.74 2,186.74 2,232.77 8.1 -15.0 DU/ACRE 2,131.69 2,161.12 2,186.74 2,186.74 2,232.77 15.1 -23.0 DU/ACRE 2,131.69 2,161.12 2,186.74 2,186.74 2,232.77 NON-RESIDENTIAL (PER SQ.FT.) (25% of the Maximum Tax) AUTO - GASOLINE $1.21 $1.23 $1.24 $1.24 $1.27 AUTO - REPAIR & SALES 0.66 0.67 0.68 0.68 0.69 AUTO CAR WASH 1.06 1.07 1.08 1.08 1.11 BANK - WALK IN 1.93 1.95 1.98 1.98 2.02 BANK - WITH DRIVE THRU 2.40 2.43 2.46 2.46 2.51 BOWLING ALLEY 1.19 1.20 1.22 1.22 1.24 CAMPGROUND 2.09 2.12 2.15 2.15 2.19 CHURCH 0.81 0.82 0.83 0.83 0.85 COMMERCIAL SHOPS 0.66 0.67 0.68 0.68 0.69 COMMUNITY SHOPPING CENTER 0.75 0.76 0.77 0.77 0.79 CONVENIENCE MARKET 2.82 2.86 2.90 2.90 2.96 DISCOUNT STORE 0.66 0.67 0.68 0.68 0.69 GOLF COURSE 0.90 0.91 0.92 0.92 0.94 GROCERY STORE 1.07 1.09 1.10 1.10 1.12 HEALTH CLUB 0.78 0.79 0.80 0.80 0.81 HELIPORTS 1.54 1.56 1.58 1.58 1.61 HOSPITAL - CONVALESCENT 0.93 0.95 0.96 0.96 0.98 HOSPITAL - GENERAL 1.33 1.35 1.37 1.37 1.40 HOTEL - CONV. FAC/COMM. 1.06 1.07 1.08 1.08 1.11 INDOOR SPORTS ARENA 0.93 0.95 0.96 0.96 0.98 INDUSTRIAL - COMMERCIAL BUSINESS PARK 0.63 0.64 0.65 0.65 0.66 JUNIOR COLLEGE 0.80 0.81 0.82 0.82 0.83 LIBRARY 1.20 1.22 1.23 1.23 1.26 LUMBER/HARDWARE STORE 0.66 0.67 0.68 0.68 0.69 MARINA 1.85 1.87 1.90 1.90 1.94 MOTEL 0.86 0.88 0.89 0.89 0.90 NEIGHBORHOOD SHOPPING CENTER 0.95 0.96 0.98 0.98 1.00 OFFICE - COMMERCIAL (< 100,000 SF) 0.73 0.74 0.75 0.75 0.77 OFFICE - GOVERNMENT 0.79 0.80 0.81 0.81 0.83 OFFICE-HIGH RISE 0.77 0.78 0.79 0.79 0.81 OFFICE - MEDICAL 0.87 0.88 0.89 0.89 0.91 OUTDOOR TENNIS COURT 3.04 3.08 3.12 3.12 3.19 RACE TRACK 0.98 0.99 1.00 1.00 1.02 REGIONAL SHOPPING CENTER 0.67 0.68 0.69 0.69 0.71 RESORT HOTEL 0.83 0.84 0.85 0.85 0.87 RESTAURANT - FAST FOOD 3.18 3.22 3.26 3.26 3.33 RESTAURANT - QUALITY 1.30 1.31 1.33 1.33 1.36 RESTAURANT - SIT DOWN 1.98 2.01 2.03 2.03 2.08 S & L - WALK IN 1.27 1.29 1.30 1.30 1.33 S & L - WITH DRIVE THRU 1.46 1.48 1.50 1.50 1.53 UNIVERSITY 0.80 0.81 0.82 0.82 0.84 ALL OTHER COMMERCIAL USES NOT IDENTIFIED ABOVE 0.60 0.61 0.62 0.62 0.63 ALL OTHER INDUSTRIAL USES NOT IDENTIFIED ABOVE 0.60 0.60 0.61 0.61 0.62 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 4.3%. ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES.