HomeMy WebLinkAbout2015-07-28; City Council; Resolution 2015-203Exhibit 1
RESOLUTION NO. 2015-203
1
2
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF CARLSBAD,
CALIFORNIA, ESTABLISHING THE FISCAL YEAR 2015-16 SPECIAL
4 TAXES FOR COMMUNITY FACILITIES DISTRICT NO. 1
WHEREAS, the CITY COUNCIL ofthe CITY OF CARLSBAD, CALIFORNIA, (hereinafter
5
6
7 referred to as the "legislative body"), has initiated proceedings, held a public hearing,
8 conducted an election and received a favorable vote from the qualified electors relating to the
levy of a special tax in a community facilities district, all as authorized pursuant to the terms
and provisions ofthe "Mello-Roos Community Facilities Act of 1982", being Chapter 2.5, Part 1,
Division 2, Title 5 ofthe Government Code ofthe State of California. This Community Facilities
District shall hereinafter be referred to as COMMUNITY FACILITIES DISTRICT NO. 1 (hereinafter
9
10
11
12
13
14 referred to as the "District"); and,
15 WHEREAS, this legislative body, by Ordinance as authorized by Section 53340 ofthe
16
17
18
19
20
21 NOW, THEREFORE, BE IT RESOLVED by the City Council ofthe City of Carlsbad,
22 California, as follows
1. That the above recitations are true and correct
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 ofthe special tax to be collected forthe next Fiscal Year
2015-16.
23
24
25
26
27 determined and established as set forth in the attached, referenced and
28
2. That the specific rate and amount ofthe special tax to be collected for Fiscal
Year 2015-16 to pay for the costs and expenses for the referenced District is hereby
Exhibit 1
1 incorporated as Attachment A.
2 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 bythe qualified electors ofthe District.
4. That the proceeds ofthe special tax shall be used to pay, in whole or in part.
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;
9
10
11
12
13
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 ariy
other purpose.
5. The annual special tax shall be collected in the same manner as ordinary ad
valorem property taxes are collected, and shall be subject to the same penalties and
same procedure and sale in cases of any delinquency for ad valorem taxes, and the
21 Tax Collector is hereby authorized to deduct reasonable administrative costs
22 incurred in collecting any said special tax.
23
24
25
26
27 annual special tax for each parcel within the District and provide a list of those
28
16
17
18
19
20
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 ofthe
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
1 PASSED, APPROVED AND ADOPTED at a Regular Meeting ofthe City Council of the City
2 of Carlsbad on the 28th day of July, 2015, by the following vote to wit:
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
AYES: Council Members Halt Blackburn, Schumacher, Wood, Packard.
NOES: None.
ABSENT: None.
MATT HALL, Mayor
ATTEST:
BARBARA ENGLESON, Qty Clerk
(SEAL)
<
I-z
UJ
s
X
^ p o V r"
I- S
O ^ LU
3 ° -I Q ^ « < UJ
2 Q: D
8?^
CO 00 m CO CO CM
o o CO cn CO co a> CO o_ 00 00 cn 1
i'-«/» T— CM" co" CO T-"
Cft es e» to
CO T-"
Cft
C35
T—
>-LJ.
CD 00 h-,383 ,692 cn 00 (N cn co ,383 ,692 a> CO o 00 h-cn ,383 ,692 CO » T-" CM" co" CO T-
Cft <ji «» (ft
CO T-
Cft
cn ^ >-UJ LL
<
Q
CO CM CO ,380 ,690 CO 05 00 CM CO ,380 ,690 Z a> CO o 00 r~ cn ,380 ,690 o CO CM' co" CO ^
Cft a> Cft
CO ^
Cft
Oi EX >-z LL
z < m CD CM CO ,380 ,690 a: m o> 00 CM 05 ro ,380 ,690 O
z
cn CO o 00 in ,380 ,690 O
z 4 «/» CM" co" CO T-
(ft
O
z O) «ft
CO T-
(ft
o tn
>-
LJ.
o: o CO CO ^ CO CM
Ll. cn o CO cn CO CD cn CO o_ 00 r-00 CO CD
1 CO o» V-CM" co" co" T-"
tft cn y> <ft Cft
co" T-"
tft
cn .— >-u.
00 CO o CO ,228 ,614 cn CO CD in ,228 ,614 cn co o CD ,228 ,614 cn CM" co" CO T-
Cft c/» tft
CO T-
Cft
r»-
>-<
«C
LU a: o <r TYPE TARE LU a: o <r ERTY EMEN ACRE (PER-> 0^ _j
o O Ui < a: o: Q-1-[ CL 1 lALi DEN < _J
O < TE 1-IN-RESII £C CC TE z IN-RESII UJ 1-LU IN-RESII 5: OT SID LM MH X IN-RESII COMI INDU 3 LU o: Q: cc CC o COMI INDU CC z
CO CO CO cn 05
00 cn CM
•*
00 CD CD
cp CO 0 CD CO CM CO
Cft CM" co"
CM" •>-" 05 tft
cn
.— FY 0 CO CO m CO
o> CO CD in m 05 CO 0 CO CO CM CO
CO eft CM" co" CM" T-" 05 tft
cn
^ >-UJ LL
< Q 0 0 T— N. CO CM
CO 05 h-CO m m m Z cn CO 0 eo 00 CM CO
0 in tft ^ CM" co" CM" T-" Y 199 eft
z u.
z < 0 0 ^ CO CM
cc 10 <n CO m 10 10
0
z
cn
4
CO
eft o_ CD
CM" oo_
co"
CM CO
CM" T-" 0
z eft
0 cn
>-LL
£C 0 CD tn in CM CD cn r~. LL 00 m 05 0 CM CO 05 CO 0 CD_ CD_ 00 CM CO 1
CO eft CM" co"
CM" •>-" cn eft
05
T—
> LL
CO CM h-CM OJ
cn o>
CM co 00 m tn cn o> co 0 eo m CD T- CM
eft CM" co" CM" -T-" eft
>-MA «» YPE ARE LU tc 0 h-ACRE) <r ERTY EMEN ACRE) (PFR, Q. > cc 0 0 Ul < IC a. h-_j 0. 1 _i DEN < _i
i < DEN 0 <
IU 1-IN-RESII a: tc z IN-RESII Ul H Ul IN-RESII S OT
>< SID _i LM X
5 2 X IN-RESII COMI INDU s UJ Q: a £C £C tc u COMI INDU 1^ cc z COMI INDU Ul
tc o < cc Ul CL
5
a
Ul X OT
_J CO
^
OT LU
LU C£. Ul
X
UJ £C <
CD
CC
<
Ul
<
o
OT
U.
CC
o tc
LU
Q-o tc
Q. D Ul CL
o
Ul
^
Q
Z ID
CC
o
LL OT Ul
< 13
<
Ul
I-o
EC UJ Q. O CC CO CL
^ Q m UJ
°
CM O
tc <
< o
OT
cc < o i= u. z CO UJ LU 9
OT
UJ IC
< tc
z
o
<
z
di
z ,_
o
(C
h-
o
IC I-OT OT -
Q UJ
Ul cc
5 <
< u. U. X X o
9 <^
O X X I-
< UJ
Ul o
s s
QC CO CQ
P
QC LU Ul Q. Q- O 2 ^ QC D. °- W OT UJ LU Q
§3
Z LU
< < Ul Ul QC CC
< <
Ul UJ
OT Ul
CM Q-
ii
LU LU
5°
•C QC
is
5 UJ
QC 2 O Z3 O CJ
Ul • < o
> OT > LU UJ H
s >?
QC S
UJ 1-
z <
1
Ill E z o
i
CM
tu tn to
Q.
O V . z^2^
I- S QC
O LU
^3 ° -J Q
o 152 O
,, d U i
P LU
^ >S -
CD o CM CO ,638 ,819 CM h-CO o CO ,638 ,819 o X— cn o CM ,638 ,819 CO tft T." co"
•*"
CO T-
eft o eft tft tft Cft
CO T-
eft
o CM
>-u.
CO CM o
•*
CD CO
o o CO CM CO CO m CO 00 o tn cn CO 00
C\l Cft T— CM"
•*"
co" T-"
tft o eft tft tft eft
co" T-"
tft o CM
>-LU LJ.
1-< Q CM OO 05 m CM m ,571 , I O J CM CM m m ,571 , I O J Z O cn 05 ,571 , I O J O tft tN
•*"
CO 1-
tft Y200 eft cft eft eft
CO 1-
tft
Z LL
2
< CM CM tn m ,519 ,759 CC CO en o cn ,519 ,759 N U O CO cn o ,519 ,759 N U cb tft CM" •o-" CO
tft N U o tft tft eft eft
CO
tft
O o
1-CM
< >-5 LL
QC FO o m o CD CM CO OS CO T-CD CO
o 00 00 o C!5 tft T-" CM" •sr" co" T-"
Cft cn tft eft eft eft
co" T-"
Cft
cn T—
>-LL
05 o O CO OS "3- CSI CM T-^ f"— cn 00 CO 05
CO tft CM" co" CO T-." tft cn eft eft tft eft
CO T-." tft
cn
«— >-u. 3dA ARE CREl 1-
t EMENT ffi
QC :R A' ERI EMENT AC LU
n.
CL > QC —1
o O Ul < PR IMPR a.
_j < DENTI CIAL lAL TE 1-— cn QC TE z UJ 1-% Ul UJ 2 OT
D LM X
UJ
5^
OT _i LM X H O ^
O 2 LU QC QC QC QC O
O ^
O 2
QC
QC QC z
O ^
O 2
O CM in CM CM CM m CO m T— 00 00 T-
-r-" T-" CM" •*"
CD m CM m
CD CM cn N- ID T- CM O T-^ T- 00 CO T—
T-" .T-" CM" •<)•"
CM
•*
CM" V-" tft
CM T- T- cn m
T- CO T- 1^ 00 r-. o ^ -r-" T-." CM"
T- 00 00 CM CO
CM" V-"
tft
CD cn CD O T- 00 CO t-
T- o
^ r-" .r-" CM" •*"
CD 00 O CO •*
O CD CD m CM
o cn m cn m
o rv._ CD_ 05
*^ rvT rn
00 m O CO CO CO
m CD m 05 00 CO CD O CO o CD_ en eft ^ ^ r.r rn
CM cn CO CD CM CO CM" T-" tft
UJ
QC
O <
QC
LU
Q.
QC
^2ix
QC IC QC QC
< -I
O <
QC Q:
UJ H
og
LU
QC
O <
QC
LU
Q.
1-<
Q .
UJ
CQ <
Z
Ul
QC
QC <
CD
QC <
Ul >•
_J
OT
LL
QC
o
LL
QC LU
Q.
O
QC CL
Q UJ Q. O _l Ul > Ul Q
z
cn o
LL
OT
Ul
QC
?
<
I-o <
LU
I-o
< eo
lil (L
I- S D= O ^ LU
i3 -I Q ^ W < UJ
o t £2 o
-J LJ I . LU
' LU Q - Z
o 05 OO CM ID h-CO CD
T— O o CO CO CM
ID h-CO CD
T— O •<t CO CM 00 1
tn tft CM co" •<1-" 4 CM" tft o » eft tft eft
4 CM" tft
o CM
>-11.
cn o o CM CO i-.-o in
T- O cn en CO CD o o o CM n CD
00 tft CM' co" 4 4 CM" eft o eft eft eft Cft
4 CM" eft
o CM
>-Ul u.
h-< D 00 T— N CO ,939 ,969 00 CO CD CM m 00 ,939 ,969 Z o CM T— CM m ,939 ,969 o tft Cl" m 4 CO t-
ift 1 O O CM
Cft eft eft eft
CO t-
ift NE> FY z < CO CD oo M ,868 ,934 cc i^ m 00 cn O ,868 ,934 0 N' o CM_ o_ m ,868 ,934 0 N' CD tft T— CM" co" 4 CO -r-
tft 0 N' O eft eft tft tft
CO -r-
tft
o O MATI CM >-LL
QC FO CD m •t eo
CM
o m ? to
CM ,803 ,901 O
•*
CM o T— ,803 ,901 in tft CJ" co" 4 CO T-
tft o eft eft tft tft
CO T-
tft
o CM
>-LL
in CM r.-o T— ID ,690 ,845 in CO oo cn m 05 ,690 ,845 o *c— 05 o CM ,690 ,845 4 tft ^" CO 4 CO -r-ift o eft tft eft tft
CO -r-ift
o CM
>-LL fiiCRE) TYPE TARE fiiCRE) ERTY EMEN ACRE (PERi CL > QC
o O Ul < PR IMPR lAL (P DENTI CIAL lAL fu 1-l-RESII QC IC
K z l-RESII Ul 1-Ul l-RESII 2 OT
Q: Q 2 _i
X l-RESII COMI INDU OT _l 2 _i 2 2 X z COMI INDU < LU Q: QC QC QC QC O COMI INDU QC Q: z COMI INDU r-O) r.. 00 05 CO
•*
o h-o cn m m CO o CM r-CD
en eft CM" co" 4 CJ"
o eft
o CM
>-u.
CO o •* r— CO 05 CD CO CJ r-r~-o O •<t CJ_ o m eo CD
ob eft CJ" co" 4^ CM" o eft
o CM
>-LLI
1-
< Q m r~-CD m CD in 00 m 05 CD 05 CJ z o •<i-CJ <n O CD ID
o tft V-co" 4 Cj"
^ Y200 tft
z u.
z < CD m CM ^ m cn r-QC CM CO o o CM_ ID5_ o •<}• in in
z eb tft ^ co" 4^ CM" z o eft o FY 20 MATI FY 20 QC
o cn 00 o o m LL tD CO o CJ CO •"il-CO CJ O •<t CM_ 05 o> co m in
in eft CM" •4 CM"
o eft o cg
>-LL
CD 05 r— CJ CM o CO
m CJ CD r-eo o 00 CO CM
4 tft ^" CJ" 4 CJ" o tft
o CM
>-LL 3dA ARE CRE: 1-
h EMENT ffi
QC ;RA ERI EMENT AC UJ
a.
a. > QC
o O LU < PR IPR L(P DENTI AL < DENTI O < TE 1-IN-RESII Q: 01 TE z IN-RESII Ul 1-
% LU IN-RESII 5 OT K SID _i LM X
2 2 X IN-RESII OMI INDU 3 Ul QC QC QC QC QC u o INDU QC z o
LU QC O < QC LU CL
< Cl LU X
w
_l m
OT Ul
z
Ul
Q:
Ul X Ul CC
<
CO
QC < Ul >•
_l < o w
U.
QC O
LL
QC LU CL O QC CL
D UJ CL O
_l Ul > Ul Q
z
QC O
LL
OT UJ
QC
< ZJ
<
o z
w
<u
D5
U5
I- P. DC Ul
gH<0
OTQ ,Q
UJ Q.
o
O '
QC
OT < Ul O
OT
^ >$ -8^^
2
CD m 00 r>-1^ CJ m 00 CD o CO CM CD CM T- m m CO CO m o CO r-
in eft CM" co" m" 4 CJ"
tft tft eft eft tft o CM >-LL
m 05 CM 05 m m m CJ m cn cn CM CD CD CO
co CM m cn CJ
4 tft T-" CM" co" 4 4 CJ"
eft eft tft eft eft o CM
>-Ul u. h-
< Q cn CJ CO r.- 00 00 in U5 CD 1^ 00
Z •<r CO CM 00 T- o
o cb tft CJ" co" 4 4 CM" EXATI Y201 tft tft tft Cft tft
z u.
z < 05 CM CO T— r-- 00
DC n CO in ID CD r.- 00
o CO CM 00 T- o
CM tft CM" CO •4 4 CM'
z t— tft tft tft eft eft o O MATI ZAd DC Od CM CO 00 00 CM CD CM CM •9-o
00
CM CD
T— O CO CM 00 1 tft CM" co" 4 4 CJ" eft eft eft eft
4 CJ" eft
O
CM
>-u.
1^ o lO CO 00 CJ CD CO
o o 1^ cn CO CO
CJ CD CO
o o
•*
CO CO r~ 1
o CM" co" 4 4 CJ" eft tft tft tft tft
4 CJ" eft
o
CM
>-LL 3dA ARE CRE) 1-
h EMENT RE) ;RA ERI EMENT AC Ul
Q. > QC _l O O Ul < PR IMPR a.
_j < DENTI CIAL lAL lii 1-IN-RESII QC QC lii z IN-RESII UJ h-
Ul IN-RESII 5 OT
>< SID _l LM 2 MH X IN-RESII COMI INDU 3 Ul QC QC QC QC QC o COMI INDU i~ QC z COMI INDU 00 CD 00 cn in r- CD CO cn CD CO m CM CM T— •0-CO PJ 05 00
in Cft V-" CM" co" •4 CJ" r-"
tft o CM
>-LL
CM o CO cn CJ CD
in cn in CO CO s ° eo V-00 o6
4 eft cj" co" 4^ Cj" V-"
tft o CM
>-LJJ LL
< Q CM CO 00 m T-CO CM T— m CO 00 h-Z CO CM h-. CO O CO eft CM" co" 4' CJ" ^"
o
CM
Cft
LU >-2 LL
2 < CJ m 00 •(— r~ m T-
QC CO 00 CM in CD 00 r-O
•*
CO T-CJ 1^ CD
CM eft CM" co" •4 CJ" v-"
"Z, T— eft o o eft
CM MAT FY: QC
o CO 1^ CO CM T-LL CM o cn T— m m
C5 o CJ IS. (D
T1 eft CJ" co" 4' CM' T— tft o CJ
> LL
o cn ID en en 00 CD CD CM T— •* CM o CO CD ci eft CM" co" •4 CM" T-"
tft o CM
>-LL
«! IT "TYPE ENTARE RE) ;R ACRE) ERI 1 AC LLI
0.
Q. QC _l
o O LU < PR IMPR lAL (P DENTI CIAL lAL 1-IN-RESII QC tc
K. z IN-RESII Ul h-
«l Ul IN-RESII •SL OT SID _i LM X
2 2 X IN-RESII COMI INDU 3 UJ QC QC QC QC QC (_) COMI INDU QC z COMI INDU Ui
QC O <
Q:
Ui Q.
<
D LU X
w
_l m
OT LU
Ul QC
Ui
X LU QC
<
CD
QC < Ul >-
_J <
O
OT
U.
QC
O
LL
QC Ui CL
o
QC Q.
o
UJ Q. O _l Ul
^
Q
Z
13
QC
o
LL OT Ui
Q:
<
D 1-O <
\1
CITY OF CARLSBAD
COMMUNITY FACILITIES DISTRICT NO. 1
TAX RATES FOR FISCAL YEAR 2015-16
SPECIAL DEVELOPMENT TAX ONE-TIME
ATTACHMENT A
Page 5
PROPERTY TYPE FORMATION OR ANNEXATION DATE
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)
(55% ofthe Maximum Tax)
0-1.5 DU/ACRE $3,293.31 $3,411.12 $3,448.24 $3,448.24 $3,451.68 $3,472.27
1.51-4.0 DU/ACRE 3,293.31 3,411.12 3,448.24 3,448.24 3,451.68 3,472.27
4.1 - 8.0 DU/ACRE 2,078.66 2,153.02 2,176.45 2,176.45 2,178.62 2,191.82
8.1-15.0 DU/ACRE 2,078.66 2,153.02 2,176.45 2,176.45 2,178.62 2,191.62
15.1 -23.0 DU/ACRE 2,078.66 2,153.02 2,176.45 2,176.45 2,178.62 2,191.62
NON-RESIDENTIAL (PER SQ.FT.)
(25% ofthe Maximum Tax)
AUTO - GASOLINE $2.73 $2.82 $2.86 $2.86 $2.86 $2.88
AUTO - REPAIR & SALES 1.15 1.19 1.20 1.20 1.20 1.21
AUTO CAR WASH 2.12 2.20 2.22 2.22 2.22 2.24
BANK - WALK IN 4.31 4.47 4.52 4.52 4.52 4.55
BANK - WITH DRIVE THRU 6.07 6.29 6.36 6.36 6.36 6.40
BOWLING ALLEY 2.23 2.31 2.33 2.33 2.34 2.35
CAMPGROUND 5.89 6.10 6.16 6.16 6.17 6.21
CHURCH 1.01 1.04 1.05 1.05 1.05 1.06
COMMERCIAL SHOPS 0.98 1.01 1.02 1.02 1.02 1.03
COMMUNITY SHOPPING CENTER 1.43 1.48 1.49 1.49 1.49 1.50
CONVENIENCE MARKET 9.18 9.51 9.61 9.61 9.62 9.68
DISCOUNT STORE 1.08 1.12 1.13 1.13 1.13 1.14
GOLF COURSE 1.03 1.07 1.08 1.08 1.08 1.08
GROCERY STORE 2.62 2.71 2.74 2.74 2.74 2.76
HEALTH CLUB 0.97 1.01 1.02 1.02 1.02 1.02
HELIPORTS 3.57 3.70 3.74 3.74 3.75 3.77
HOSPITAL - CONVALESCENT 0.78 0.81 0.82 0.82 0.82 0.83
HOSPITAL-GENERAL 1.30 1.35 1.37 1.37 1.37 1.38
HOTEL - CONV. FAC/COMM. 1.17 1.21 1.22 1.22 1.22 1.23
INDOOR SPORTS ARENA 0.78 0.81 0.82 0.82 0.82 0.83
INDUSTRIAL - COMMERCIAL
BUSINESS PARK 0.72 0.75 0.75 0.75 0.75 0.76
JUNIOR COLLEGE 0.74 0.76 0.77 0.77 0.77 0.78
LIBRARY 1.43 1.48 1.50 1.50 1.50 1.51
LUMBER/HARDWARE STORE 0.83 0.86 0.87 0.87 0.87 0.88
MARINA 4.99 5.17 5.23 5.23 5.23 5.26
MOTEL 0.90 0.94 0.95 0.95 0.95 0.95
NEIGHBORHOOD SHOPPING CENTER 2.17 2.25 2.27 2.27 2.28 2.29
OFFICE - COMMERCIAL (< 100,000 SF) 0.86 0.89 0.90 0.90 0.90 0.91
OFFICE - GOVERNMENT 0.99 1.02 1.03 1.03 1.03 1.04
OFFICE - HIGH RISE 0.90 0.93 0.94 0.94 0.94 0.95
OFFICE - MEDICAL 0.81 0.84 0.85 0.85 0.85 0.86
OUTDOOR TENNIS COURT 9.46 9.80 9.91 9.91 9.92 9.98
RACE TRACK 1.71 1.78 1.80 1.80 1.80 1.81
REGIONAL SHOPPING CENTER 1.13 1.17 1.18 1.18 1.18 1.19
RESORT HOTEL 0.77 0.80 0.81 0.81 0.81 0.82
RESTAURANT - FAST FOOD 9.57 9.91 10.02 10.02 10.03 10.09
RESTAURANT - QUALITY 2.21 2.29 2.31 2.31 2.32 2.33
RESTAURANT - SIT DOWN 5.10 5.28 5.34 5.34 5.35 5.38
S & L - WALK IN 1.85 1.92 1.94 1.94 1.94 1.95
S & L-WITH DRIVE THRU 2.55 2.64 2.67 2.67 2.67 2.69
UNIVERSITY 0.76 0.79 0.80 0.80 0.80 0.80
ALL OTHER COMMERCIAL USES
NOT IDENTIFIED ABOVE 0.72 0.75 0.75 0.75 0.75 0.76
ALL OTHER INDUSTRIAL USES
NOT IDENTIFIED ABOVE 0.59 0.61 0.61 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 PROPER-TY WITHIN BRIDGE AND THOROUGHFARE DIS-TRICT NO. 1.
ENGINEERING NEWS RECORD INFLATION RATE WAS 2.4%.
ACTUAL TAX FtATES CALCULA-ItD TO FOUR DECIMAL PLACES.
CITY OF CARLSBAD
COMMUNITY FACILITIES DISTRICT NO. 1
TAX RATES FOR FISCAL YEAR 2015-16
SPECIAL DEVELOPMENT TAX ONE-TIME
ATTACHMENT A
Page 6
PROPERTY TYPE FORMATION OR ANNEXATION DATE
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)
(55% ofthe Maximum Tax)
0-1.5 DU/ACRE $3,492.98 $3,532.69 $3,590.03 $3,643.09 $3,679.16 $3,711.97
1.51 -4.0 DU/ACRE 3,492.98 3,532.69 3,590.03 3,643.09 3,679.16 3,711.97
4.1 - 8.0 DU/ACRE 2,204.69 2,229.75 2,265.95 2,299.43 2,322.20 2,342.91
8.1 -15.0 DU/ACRE 2,204.69 2,229.75 2,265.95 2,299.43 2,322.20 2,342.91
15.1 -23.0 DU/ACRE 2,204.69 2,229.75 2,265.95 2,299.43 2,322.20 2,342.91
NON-RESIDENTIAL (PER SQ.FT.)
(25% ofthe Maximum Tax)
AUTO - GASOLINE $2.89 $2.93 $2.97 $3.02 $3.05 $3.07
AUTO-REPAIRS SALES 1.22 1.23 1.25 1.27 1.28 1.29
AUTO CAR WASH 2.25 2.28 2.31 2.35 2.37 2.39
BANK-WALK IN 4.58 4.63 4.70 4.77 4.82 4.86
BANK - WITH DRIVE THRU 6.44 6.51 6.62 6.72 6.78 6.84
BOWLING ALLEY 2.36 2.39 2.43 2.47 2.49 2.51
CAMPGROUND 6.24 6.32 6.42 6.51 6.58 6.64
CHURCH 1.07 1.08 1.10 1.11 1.12 1.13
COMMERCIAL SHOPS 1.03 1.05 1.06 1.08 1.09 1.10
COMMUNITY SHOPPING CENTER 1.51 1.53 1.55 1.58 1.59 1.61
CONVENIENCE MARKET 9.74 9.85 10.01 10.16 10.26 10.35
DISCOUNT STORE ^ 1.15 1.16 1.18 1.20 1.21 1.22
GOLF COURSE 1.09 1.10 1.12 1.14 1.15 1.16
GROCERY STORE 2.77 2.81 2.85 2.89 2.92 2.95
HEALTH CLUB 1.03 1.04 1.06 1.07 1.09 1.10
HELIPORTS 3.79 3.83 3.90 3.95 3.99 4.03
HOSPITAL - CONVALESCENT 0.83 0.84 0.85 0.87 0.88 0.88
HOSPITAL - GENERAL 1.38 1.40 1.42 1.44 1.46 1.47
HOTEL - CONV. FAC/COMM. 1.24 1.25 1.27 1.29 1.30 1.32
INDOOR SPORTS ARENA 0.83 0.84 0.85 0.87 0.88 0.88
INDUSTRIAL - COMMERCIAL
BUSINESS PARK 0.76 0.77 0.78 0.80 0.80 0.81
JUNIOR COLLEGE 0.78 0.79 0.80 0.81 0.82 0.83
LIBRARY 1.52 1.54 1.56 1.58 1.60 1.61
LUMBER/HARDWARE STORE 0.88 0.89 0.91 0.92 0.93 0.94
MARINA 5.30 5.36 5.44 5.52 5.58 5.63
MOTEL 0.96 0.97 0.99 1.00 1.01 1.02
NEIGHBORHOOD SHOPPING CENTER 2.30 2.33 2.37 2.40 2.43 2.45
OFFICE - COMMERCIAL (< 100,000 SF) 0.91 0.92 0.94 0.95 0.96 0.97
OFFICE - GOVERNMENT 1.04 1.06 1.07 1.09 1.10 1.11
OFFICE - HIGH RISE 0.95 0.96 0.98 0.99 1.00 1.01
OFFICE - MEDICAL 0.86 0.87 0.89 0.90 0.91 0.92
OUTDOOR TENNIS COURT 10.04 10.15 10.31 10.47 10.57 10.66
RACE TRACK 1.82 1.84 1.87 1.90 1.92 1.93
REGIONAL SHOPPING CENTER 1.19 1.21 1.23 1.25 1.26 1.27
RESORT HOTEL 0.82 0.83 0.84 0.86 0.86 0.87
RESTAURANT - FAST FOOD 10.15 10.27 10.43 10.59 10.69 10.79
RESTAURANT - QUALITY 2.34 2.37 2.41 2.44 2.47 2.49
RESTAURANT - SIT DOWN 5.41 5.47 5.56 5.64 5.70 5.75
S & L - WALK IN 1.97 1.99 2.02 2.05 2.07 2.09
S & L - WITH DRIVE THRU 2.71 2.74 2.78 2.82 2.85 2.88
UNIVERSITY 0.81 0.82 0.83 0.84 0.85 0.86
ALL OTHER COMMERCIAL USES
NOT IDENTIFIED ABOVE 0.76 0.77 0.78 0.80 0.80 0.81
ALL OTHER INDUSTRIAL USES
NOT IDENTIFIED ABOVE 0.62 0.63 0.64 0.65 0.65 0.66
NOTES:
TAX FIATE AREA I INCLUDES PROPERTY WITHIN BRIDGE AND THOROUGHFARE DISTRICT NO. 1.
TAX RATE AJiEA II EXCLUDES PROPERTY WITHIN BRIDGE AND THOROUGHFARE DISTRICT NO. 1.
ENGINEERING NEWS RECORD INFLATION RATE WAS 2.4%.
ACTUAL T/W RATES CALCULATED TO FOUR DECIUML PL^CES.
CITY OF CARLSBAD
COMMUNITY FACILITIES DISTRICT NO. 1
TAX RATES FOR FISCAL YEAR 2015-16
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 UNIT)
(55% ofthe Maximum Tax)
0-1.5 DU/ACRE $3,765.03 $3,880.01 $3,946.74 $4,018.43 $4,091.42 $4218.28
1.51 -4.0 DU/ACRE 3,765.03 3,880.01 3,946.74 4,018.43 4,091.42 4,218.28
4.1 -8.0 DU/ACRE 2,376.40 2,448.97 2,491.09 2,536.34 2,582.41 2,662.48
8.1 -15.0 DU/ACRE 2,376.40 2,448.97 2,491.09 2,536.34 2,582.41 2,662.48
15.1 -23.0 DU/ACRE 2,376.40 2,448.97 2,491.09 2,536.34 2,582.41 2,662.48
NON-RESIDENTIAL (PER SQ.FT.)
(25% ofthe Maximum Tax)
AUTO - GASOLINE $3.12 $3.21 $3.27 $3.33 $3.39 $3.49
AUTO - REPAIR & SALES 1.31 1.35 1.37 1.40 1.42 1.47
AUTO CAR WASH 2.43 2.50 2.54 2.59 2.64 2.72
BANK - WALK IN 4.93 5.08 5.17 5.26 5.36 5.53
BANK - WITH DRIVE THRU 6.94 7.15 7.28 7.41 7.54 7.78
BOWLING ALLEY 2.55 2.63 2.67 2.72 2.77 2.86
CAMPGROUND 6.73 6.94 7.06 7.18 7.31 7.54
CHURCH 1.15 1.18 1.20 1.23 1.25 1.29
COMMERCIAL SHOPS 1.11 1.15 1.17 1.19 1.21 1.25
COMMUNITY SHOPPING CENTER 1.63 1.68 1.71 1.74 1.77 1.83
CONVENIENCE MARKET 10.50 10.82 11.00 11.20 11.41 11.76
DISCOUNT STORE 1.24 1.28 1.30 1.32 1.35 1.39
GOLF COURSE 1.18 1.21 1.23 1.26 1.28 1.32
GROCERY STORE 2.99 3.08 3.14 3.19 3.25 3.35
HEALTH CLUB 1.11 1.14 1.16 1.19 1.21 1.24
HELIPORTS 4.09 4.21 4.28 4.36 4.44 4.58
HOSPITAL - CONVALESCENT 0.90 0.92 0.94 0.96 0.97 1.00
HOSPITAL - GENERAL 1.49 1.54 1.56 1.59 1.62 1.67
HOTEL - CONV. FAC/COMM. 1.33 1.37 1.40 1.42 1.45 1.49
INDOOR SPORTS ARENA 0.90 0.92 0.94 0.96 0.97 1.00
INDUSTRIAL - COMMERCIAL
BUSINESS PARK 0.82 0.85 0.86 0.88 0.89 0.92
JUNIOR COLLEGE 0.84 0.87 0.88 0.90 0.91 0.94
LIBRARY 1.64 1.69 1.72 1.75 1.78 1.83
LUMBER/HARDWARE STORE 0.95 0.98 1.00 1.01 1.03 1.06
MARINA 5.71 5.88 5.98 6.09 6.20 6.40
MOTEL 1.03 1.07 1.08 1.10 1.12 1.16
NEIGHBORHOOD SHOPPING CENTER 2.48 2.56 2.60 2.65 2.70 2.78
OFFICE - COMMERCIAL (< 100,000 SF) 0.98 1.01 1.03 1.05 1.07 1.10
OFFICE - GOVERNMENT 1.13 1.16 1.18 1.20 1.22 1.26
OFFICE-HIGH RISE 1.03 1.06 1.08 1.10 1.12 1.15
OFFICE - MEDICAL 0.93 0.96 0.98 0.99 1.01 1.04
OUTDOOR TENNIS COURT 10.82 11.15 11.34 11.55 11.75 12.12
RACE TRACK 1.96 2.02 2.06 2.09 2.13 2.20
REGIONAL SHOPPING CENTER 1.29 1.33 1.35 1.37 1.40 1.44
RESORT HOTEL 0.88 0.91 0.93 0.94 0.96 0.99
RESTAURANT - FAST FOOD 10.94 11.27 11.47 11.68 11.89 12.26
RESTAURANT - QUALITY 2.53 2.60 2.65 2.70 2.74 2.83
RESTAURANT - SIT DOWN 5.83 6.01 6.11 6.22 6.34 6.53
S & L - WALK IN 2.12 2.18 2.22 2.26 2.30 2.37
S&L-WITH DRIVE THRU 2.92 3.01 3.06 3.11 3.17 3.27
UNIVERSITY 0.87 0.90 0.91 0.93 0.94 0.97
ALL OTHER COMMERCIAL USES
NOT IDENTIFIED ABOVE 0.82 0.85 0.86 0.88 0.89 0.92
ALL OTHER INDUSTRIAL USES
NOT IDENTIFIED ABOVE 0.67 0.69 0.70 0.71 0.73 0.75
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 I^TE WAS 2.4%.
ACTUAL TAX RATES CALCULA-I^D TO FOUR DECIKML PLACES.
CITY OF CARLSBAD
COMMUNITY FACILITIES DISTRICT NO. 1
TAX RATES FOR FISCAL YEAR 2015-16
SPECIAL DEVELOPMENT TAX ONE-TIME
ATTACHMENT A
Page 8
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 FY 2015-16
RESIDENTIAL (PER DWELLING UNIT)
(55% ofthe Maximum Tax)
0-1.5 DU/ACRE $4,154.04 $4,211.40 $4,261.34 $4,261.34 $4,351.03 $4,402.62
1.51-4.0 DU/ACRE 4,154.04 4,211.40 4,261.34 4,261.34 4,351.03 4,402.62
4.1 - 8.0 DU/ACRE 2,621.94 2,658.14 2,689.66 2,689.66 2,746.27 2,778.83
8.1-15.0 DU/ACRE 2,621.94 2,658.14 2,689.66 2,689.66 2,746.27 2,778.83
15.1 -23.0 DU/ACRE 2,621.94 2,658.14 2,689.66 2,689.66 2,746.27 2,778.83
NON-RESIDENTIAL (PER SQ.FT.)
(25% cfthe Maximum Tax)
AUTO - GASOLINE $3.44 $3.49 $3.53 $3.53 $3.60 $3.65
AUTO - REPAIR & SALES 1.45 1.47 1.48 1.48 1.51 1.53
AUTO CAR WASH 2.68 2.71 2.75 2.75 2.80 2.84
BANK-WALK IN 5.44 5.52 5.58 5.58 5.70 5.77
BANK - WITH DRIVE THRU 7.66 7.77 7.86 7.86 8.02 8.12
BOWLING ALLEY 2.81 2.85 2.88 2.88 2.95 2.98
CAMPGROUND 7.43 7.53 7.62 7.62 7.78 7.87
CHURCH 1.27 1.29 1.30 1.30 1.33 1.34
COMMERCIAL SHOPS 1.23 1.25 1.26 1.26 1.29 1.30
COMMUNITY SHOPPING CENTER 1.80 1.82 1.84 1.84 1.88 1.91
CONVENIENCE MARKET 11.58 11.74 11.88 11.88 12.13 12.28
DISCOUNT STORE 1.37 1.38 1.40 1.40 1.43 1.45
GOLF COURSE 1.30 1.32 1.33 1.33 1.36 1.38
GROCERY STORE 3.30 3.35 3.38 3.38 3.46 3.50
HEALTH CLUB 1.23 1.24 1.26 1.26 1.28 1.30
HELIPORTS 4.51 4.57 4.62 4.62 4.72 4.78
HOSPITAL - CONVALESCENT 0.99 1.00 1.01 1.01 1.04 1.05
HOSPITAL - GENERAL 1.65 1.67 1.69 1.69 1.72 1.74
HOTEL - CONV. FAC/COMM. 1.47 1.49 1.51 1.51 1.54 1.56
INDOOR SPORTS ARENA 0.99 1.00 1.01 1.01 1.04 1.05
INDUSTRIAL - COMMERCIAL
BUSINESS PARK 0.91 0.92 0.93 0.93 0.95 0.96
JUNIOR COLLEGE 0.93 0.94 0.95 0.95 0.97 0.98
LIBRARY 1.81 1.83 1.85 1.85 1.89 1.91
LUMBER/HARDWARE STORE 1.05 1.06 1.07 1.07 1.10 1.11
MARINA 6.30 6.39 6.46 6.46 6.60 6.68
MOTEL 1.14 1.16 1.17 1.17 1.19 1.21
NEIGHBORHOOD SHOPPING CENTER 2.74 2.78 2.81 2.81 2.87 2.90
OFFICE - COMMERCIAL (< 100,000 SF) 1.09 1.10 1.11 1.11 1.14 1.15
OFFICE - GOVERNMENT 1.24 1.26 1.27 1.27 1.30 1.32
OFFICE - HIGH RISE 1.13 1.15 1.16 1.16 1.19 1.20
OFFICE - MEDICAL 1.03 1.04 1.05 1.05 1.08 1.09
OUTDOOR TENNIS COURT 11.93 12.10 12.24 12.24 12.50 12.65
RACE TRACK 2.16 2.19 2.22 2.22 2.27 2.29
REGIONAL SHOPPING CENTER 1.42 1.44 1.46 1.46 1.49 1.51
RESORT HOTEL 0.98 0.99 1.00 1.00 1.02 1.03
RESTAURANT - FAST FOOD 12.07 12.24 12.38 12.38 12.64 12.79
RESTAURANT - QUALITY 2.79 2.82 2.86 2.86 2.92 2.95
RESTAURANT - SIT DOWN 6.43 6.52 6.60 6.60 6.74 6.82
S&L- WALK IN 2.34 2.37 2.40 2.40 2.45 2.48
S&L- WITH DRIVE THRU 3.22 3.26 3.30 3.30 3.37 3.41
UNIVERSITY 0.96 0.97 0.98 0.98 1.00 1.02
ALL OTHER COMMERCIAL USES
NOT IDENTIFIED ABOVE 0.91 0.92 0.93 0.93 0.95 0.96
ALL OTHER INDUSTRIAL USES
NOT IDENTIFIED ABOVE 0.74 0.75 0.76 0.76 0.77 0.78
NOTES:
TAX FIATE 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 2.4%.
ACTUAL TAX FtATES CALCULATED TO FOUR DECIMAL PLACES.
CITY OF CARLSBAD
COMMUNITY FACILITIES DISTRICT NO. 1
TAX RATES FOR FISCAL YEAR 2015-16
SPECIAL DEVELOPMENT TAX ONE-TIME
ATTACHMENT A
Page 9
PROPERTYTYPE 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 UNIT)
(55% ofthe Maximum Tax)
0-1.5 DU/ACRE $2,836.89 $2,938.38 $2,970.35 $2,970.35 $2,973.31 $2,991.05
1.51 -4.0 DU/ACRE 2,836.89 2,938.38 2,970.35 2,970.35 2,973.31 2,991.05
4.1 - 8.0 DU/ACRE 1,710.27 1,771.45 1,790.73 1,790.73 1,792.52 1,803.21
8.1 -15.0 DU/ACRE 1,710.27 1,771.45 1,790.73 1,790.73 1,792.52 1,803.21
15.1 -23.0 DU/ACRE 1,710.27 1,771.45 1,790.73 1,790.73 1,792.52 1,803.21
NON-RESIDENTIAL (PER SQ.FT.)
(25% ofthe Maximum Tax)
AUTO - GASOLINE $0.97 $1.01 $1.02 $1.02 $1.02 $1.02
AUTO - REPAIR & SALES 0.53 0.55 0.56 0.56 0.56 0.56
AUTO CAR WASH 0.85 0.88 0.89 0.89 0.89 0.89
BANK - WALK IN 1.55 1.60 1.62 1.62 1.62 1.63
BANK - WITH DRIVE THRU 1.92 1.99 2.01 2.01 2.02 2.03
BOWLING ALLEY 0.95 0.99 1.00 1.00 1.00 1.00
CAMPGROUND 1.68 1.74 1.76 1.76 1.76 1.77
CHURCH 0.65 0.68 0.68 0.68 0.68 0.69
COMMERCIAL SHOPS 0.53 0.55 0.56 0.56 0.56 0.56
COMMUNITY SHOPPING CENTER 0.61 0.63 0.63 0.63 0.63 0.64
CONVENIENCE MARKET 2.27 2.35 2.37 2.37 2.38 2.39
DISCOUNT STORE 0.53 0.55 0.56 0.56 0.56 0.56
GOLF COURSE 0.72 0.75 0.75 0.75 0.75 0.76
GROCERY STORE 0.86 0.89 0.90 0.90 0.90 0.91
HEALTH CLUB 0.62 0.64 0.65 0.65 0.65 0.66
HELIPORTS 1.23 1.28 1.29 1.29 1.29 1.30
HOSPITAL - CONVALESCENT 0.75 0.78 0.79 0.79 0.79 0.79
HOSPITAL-GENERAL 1.07 1.11 1.12 1.12 1.12 1.13
HOTEL - CONV. FAC/COMM. 0.85 0.88 0.89 0.89 0.89 0.89
INDOOR SPORTS ARENA 0.75 0.78 0.79 0.79 0.79 0.79
INDUSTRIAL - COMMERCIAL
BUSINESS PARK 0.51 0.53 0.53 0.53 0.53 0.54
JUNIOR COLLEGE 0.64 0.66 0.67 0.67 0.67 0.67
LIBRARY 0.96 1.00 1.01 1.01 1.01 1.01
LUMBER/HARDWARE STORE 0.53 0.55 0.56 0.56 0.56 0.56
MARINA 1.48 1.54 1.55 1.55 1.55 1.56
MOTEL 0.69 0.72 0.73 0.73 0.73 0.73
NEIGHBORHOOD SHOPPING CENTER 0.76 0.79 0.80 0.80 0.80 0.80
OFFICE - COMMERCIAL (< 100,000 SF) 0.59 0.61 0.62 0.62 0.62 0.62
OFFICE - GOVERNMENT 0.63 0.65 0.66 0.66 0.66 0.67
OFFICE-HIGH RISE 0.62 0.64 0.65 0.65 0.65 0.65
OFFICE - MEDICAL 0.70 0.72 0.73 0.73 0.73 0.73
OUTDOOR TENNIS COURT 2.44 2.53 2.56 2.56 2.56 2.57
RACE TRACK 0.78 0.81 0.82 0.82 0.82 0.83
REGIONAL SHOPPING CENTER 0.54 0.56 0.57 0.57 0.57 0.57
RESORT HOTEL 0.67 0.69 0.70 0.70 0.70 0.70
RESTAUIRANT - FAST FOOD 2.55 2.64 2.67 2.67 2.67 2.69
RESTAURANT - QUALITY 1.04 1.08 1.09 1.09 1.09 1.10
RESTAURANT - SIT DOWN 1.59 1.65 1.67 1.67 1.67 1.68
S&L- WALK IN 1.02 1.06 1.07 1.07 1.07 1.07
S & L-WITH DRIVE THRU 1.17 1.21 1.23 1.23 1.23 1.23
UNIVERSITY 0.64 0.67 0.67 0.67 0.67 0.68
ALL OTHER COMMERCIAL USES
NOT IDENTIFIED ABOVE 0.48 0.50 0.51 0.51 0.51 0.51
ALL OTHER INDUSTRIAL USES
NOT IDENTIFIED ABOVE 0.48 0.49 0.50 0.50 0.50 0.50
NOTES:
TAX RATE AREA I INCLUDES PROPERTY WITHIN BRIDGE AND THOROUGHFARE DISTRICT NO. 1.
TAX RATE AREA 11 EXCLUDES PROPERTY WITWIN BRIDGE AND THOROUGHFARE DISTRICT NO. 1.
ENGINEERING NEWS RECORD INFLA-nON RATE WAS 2.4%.
ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES.
P
CITYOFCARLSBAD
COMMUNITY FACILITIES DISTRICT NO. 1
TAX RATES FOR FISCAL YEAR 2015-16
SPECIAL DEVELOPMENT TAX ONE-TIME
ATTACHMENT A
Page 10
PROPERTYTYPE FORMATION OR ANNEXATION DATE
TAX FIA TE 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 $3,008.89 $3,043.10 $3,092.49 $3,138.19 $3,169.27 $3,197.53
1.51 -4.0 DU/ACRE 3,008.89 3,043.10 3,092.49 3,138.19 3,169.27 3,197.53
4.1 - 8.0 DU/ACRE 1,813.96 1,834.59 1,864.37 1,891.92 1,910.65 1,927.69
8.1 -15.0 DU/ACRE 1,813.96 1,834.59 1,864.37 1,891.92 1,910.65 1,927.69
15.1-23.0 DU/ACRE 1,813.96 1,834.59 1,864.37 1,891.92 1,910.65 1,927.69
NON-RESIDENTIAL (PER SQ.FT.)
(25% ofthe Maximum Tax)
AUTO - GASOLINE $1.03 $1.04 $1.06 $1.07 $1.09 $1.10
AUTO - REPAIR & SALES 0.56 0.57 0.58 0.59 0.59 0.60
AUTO CAR WASH 0.90 0.91 0.92 0.94 0.95 0.96
BANK-WALK IN 1.64 1.66 1.69 1.71 1.73 1.74
BANK - W ITH DRIVE THRU 2.04 2.06 2.10 2.13 2.15 2.17
BOWLING ALLEY 1.01 1.02 1.04 1.05 1.06 1.07
CAMPGROUND 1.78 1.80 1.83 1.86 1.87 1.89
CHURCH 0.69 0.70 0.71 0.72 0.73 0.74
COMMERCIAL SHOPS 0.56 0.57 0.58 0.59 0.59 0.60
COMMUNITY SHOPPING CENTER 0.64 0.65 0.66 0.67 0.68 0.68
CONVENIENCE MARKET 2.40 2.43 2.47 2.51 2.53 2.55
DISCOUNT STORE 0.56 0.57 0.58 0.59 0.59 0.60
GOLF COURSE 0.76 0.77 0.78 0.80 0.80 0.81
GROCERY STORE 0.91 0.92 0.94 0.95 0.96 0.97
HEALTH CLUB 0.66 0.67 0.68 0.69 0.69 0.70
HELIPORTS 1.31 1.32 1.35 1.37 1.38 1.39
HOSPITAL - CONVALESCENT 0.80 0.80 0.82 0.83 0.84 0.85
HOSPITAL - GENERAL 1.13 1.15 1.17 1.18 1.19 1.21
HOTEL - CONV. FAC/COMM. 0.90 0.91 0.92 0.94 0.95 0.96
INDOOR SPORTS ARENA 0.80 0.80 0.82 0.83 0.84 0.85
INDUSTRIAL - COMMERCIAL
BUSINESS PARK 0.54 0.54 0.55 0.56 0.57 0.57
JUNIOR COLLEGE 0.68 0.69 0.70 0.71 0.71 0.72
LIBRARY 1.02 1.03 1.05 1.06 1.07 1.08
LUMBER/HARDWARE STORE 0.56 0.57 0.58 0.59 0.59 0.60
MARINA 1.57 1.59 1.62 1.64 1.66 1.67
MOTEL 0.73 0.74 0.76 0.77 0.77 0.78
NEIGHBORHOOD SHOPPING CENTER 0.81 0.82 0.83 0.84 0.85 0.86
OFFICE - COMMERCIAL (< 100,000 SF) 0.62 0.63 0.64 0.65 0.66 0.66
OFFICE - GOVERNMENT 0.67 0.68 0.69 0.70 0.71 0.71
OFFICE-HIGH RISE 0.66 0.66 0.67 0.68 0.69 0.70
OFFICE - MEDICAL 0.74 0.75 0.76 0.77 0.78 0.78
OUTDOOR TENNIS COURT 2.59 2.62 2.66 2.70 2.73 2.75
RACE TRACK 0.83 0.84 0.85 0.87 0.88 0.88
REGIONAL SHOPPING CENTER 0.57 0.58 0.59 0.60 0.60 0.61
RESORT HOTEL 0.71 0.71 0.73 0.74 0.74 0.75
RESTAURANT - FAST FOOD 2.70 2.73 2.78 2.82 2.85 2.87
RESTAUF5ANT - QUALITY 1.10 1.11 1.13 1.15 1.16 1.17
RESTAUIRANT - SIT DOWN 1.69 1.71 1.73 1.76 1.78 1.79
S&L- WALK IN 1.08 1.09 1.11 1.13 1.14 1.15
S&L-WITH DRIVE THRU 1.24 1.26 1.28 1.29 1.31 1.32
UNIVERSITY 0.68 0.69 0.70 0.71 0.72 0.72
ALL OTHER COMMERCIAL USES
NOT IDENTIFIED ABOVE 0.51 0.52 0.53 0.54 0.54 0.55
ALL OTHER INDUSTRIAL USES
NOT IDENTIFIED ABOVE 0.51
V
0.51 0.52 0.53 0.53 0.54
NOTES;
TAX RATE AREA I INCLUDES PROPERTY WITHIN BRIDGE AND THOROUGHFARE DISTRICT NQ. 1.
TAX RATE AREA 11 EXCLUDES PROPERTY WITHIN BRIDGE AND THOROUGHFARE DISTRICT NO. 1.
ENGINEERING NEWS RECORD INFLATION RATE WAS 2.4%.
ACTUAL TAX FIATES CALCULATED TO FOUR DECIMAL PLACES.
1^
CITYOFCARLSBAD
COMMUNITY FACILITIES DISTRICT NO. 1
TAX RATES FOR FISCAL YEAR 2015-16
SPECIAL DEVELOPMENT TAX ONE-TIME
ATTACHMENT A
Page 11
PROPERTY TYPE FORMATION OR ANNEXATION DATE
TAX RATE IMPROVEMENT AREA ll: FY 2004-05 FY 2005-06 FY 2006-07 FY 2007-08 FY 2008-09 FY 2009-10
RESIDENTIAL (PER DWELLING UNIT)
(55% ofthe Maximum Tax)
0-1.5 DU/ACRE $3,243.24 $3,342.28 $3,399.76 $3,461.51 $3,524.39 $3,633.67
1.51-4.0 DU/ACRE 3,243.24 3,342.28 3,399.76 3,461.51 3,524.39 3,633.67
4.1 -8.0 DU/ACRE 1,955.24 2,014.95 2,049.61 2,086.84 2,124.74 2,190.63
8.1 -15.0 DU/ACRE 1,955.24 2,014.95 2,049.61 2,086.84 2,124.74 2,190.63
15.1 -23.0 DU/ACRE 1,955.24 2,014.95 2,049.61 2,086.84 2,124.74 2,190.63
NON-RESIDENTIAL (PER SQ.FT.)
(25% ofthe Maximum Tax)
AUTO - GASOLINE $1.11 $1.14 $1.16 $1.19 $1.21 $1.24
AUTO - REPAIR & SALES 0.61 0.63 0.64 0.65 0.66 0.68
AUTO CAR WASH 0.97 1.00 1.02 1.03 1.05 1.09
BANK - WALK IN 1.77 1.82 1.85 1.89 1.92 1.98
BANK - WITH DRIVE THRU 2.20 2.27 2.30 2.35 2.39 2.46
BOWLING ALLEY 1.09 1.12 1.14 1.16 1.18 1.22
CAMPGROUND 1.92 1.98 2.01 2.05 2.08 2.15
CHURCH 0.75 0.77 0.78 0.80 0.81 0.84
COMMERCIAL SHOPS 0.61 0.63 0.64 0.65 0.66 0.68
COMMUNITY SHOPPING CENTER 0.69 0.71 0.73 0.74 0.75 0.78
CONVENIENCE MARKET 2.59 2.67 2.72 2.77 2.82 2.90
DISCOUNT STORE 0.61 0.63 0.64 0.65 0.66 0.68
GOLF COURSE 0.82 0.85 0.86 0.88 0.89 0.92
GROCERYSTORE 0.98 1.01 1.03 1.05 1.07 1.10
HEALTH CLUB 0.71 0.73 0.75 0.76 0.77 0.80
HELIPORTS 1.41 1.45 1.48 1.51 1.53 1.58
HOSPITAL - CONVALESCENT 0.86 0.88 0.90 0.91 0.93 0.96
HOSPITAL - GENERAL 1.22 1.26 1.28 1.30 1.33 1.37
HOTEL - CONV. FAC/COMM. 0.97 1.00 1.02 1.03 1.05 1.09
INDOOR SPORTS ARENA 0.86 0.88 0.90 0.91 0.93 0.96
INDUSTRIAL - COMMERCIAL
BUSINESS PARK 0.58 0.60 0.61 0.62 0.63 0.65
JUNIOR COLLEGE 0.73 0.75 0.77 0.78 0.79 0.82
LIBRARY 1.10 1.13 1.15 1.17 1.19 1.23
LUMBER/HARDWARE STORE 0.61 0.63 0.64 0.65 0.66 0.68
MARINA 1.70 1.75 1.78 1.81 1.84 1.90
MOTEL 0.79 0.82 0.83 0.85 0.86 0.89
NEIGHBORHOOD SHOPPING CENTER 0.87 0.90 0.91 0.93 0.95 0.98
OFFICE - COMMERCIAL (< 100,000 SF) 0.67 0.69 0.71 0.72 0.73 0.75
OFFICE - GOVERNMENT 0.72 0.74 0.76 0.77 0.79 0.81
OFFICE-HIGH RISE 0.71 0.73 0.74 0.75 0.77 0.79
OFFICE - MEDICAL 0.80 0.82 0.83 0.85 0.86 0.89
OUTDOOR TENNIS COURT 2.79 2.88 2.93 2.98 3.03 3.13
RACE TRACK 0.90 0.92 0.94 0.96 0.97 1.00
REGIONAL SHOPPING CENTER 0.62 0.64 0.65 0.66 0.67 0.69
RESORT HOTEL 0.76 0.78 0.80 0.81 0.83 0.85
RESTAURANT - FAST FOOD 2.91 3.00 3.05 3.11 3.17 3.26
RESTAURANT - QUALITY 1.19 1.22 1.25 1.27 1.29 1.33
RESTAURANT - SIT DOWN 1.82 1.87 1.91 1.94 1.98 2.04
S&L- WALK IN 1.16 1.20 1.22 1.24 1.27 1.30
S&L-WITH DRIVE THRU 1.34 1.38 1.40 1.43 1.45 1.50
UNIVERSITY 0.73 0.76 0.77 0.78 0.80 0.82
ALL OTHER COMMERCIAL USES
NOT IDENTIFIED ABOVE 0.55 0.57 0.58 0.59 0.60 0.62
ALL OTHER INDUSTRIAL USES
NOT IDENTIFIED ABOVE 0.55 0.56 0.57 0.58 0.59 0.61
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 2.4%.
ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES.
1^
CITY OF CARLSBAD
COMMUNITY FACILITIES DISTRICT NO. 1
TAX RATES FOR FISCAL YEAR 2015-16
SPECIAL DEVELOPMENT TAX ONE-TIME
ATTACHMENT A
Page 12
PROPERTYTYPE FORMATION OR ANNEXATION DATE
TAX FtATE IMPROVEMENT AREA ll: FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2015-16
RESIDENTIAL (PER DWELLING UNIT)
(55% ofthe Maximum Tax)
0-1.5 DU/ACRE $3,578.34 $3,627.74 $3,670.76 $3,670.76 $3,748.02 $3,792.46
1.51 -4.0 DU/ACRE 3,578.34 3,627.74 3,670.76 3,670.76 3,748.02 3,792.46
4.1 - 8.0 DU/ACRE 2,157.27 2,187.05 2,212.98 2,212.98 2,259.56 2,286.36
8.1-15.0 DU/ACRE 2,157.27 2,187.05 2,212.98 2,212.98 2,259.56 2,286.36
15.1 - 23.0 DU/ACRE 2,157.27 2,187.05 2,212.98 2,212.98 2,259.56 2,286.36
NON-RESIDENTIAL (PER SQ.FT.)
(25% ofthe Maximum Tax)
AUTO - GASOLINE $1.23 $1.24 $1.26 $1.26 $1.28 $1.30
AUTO-REPAIR & SALES 0.67 0.68 0.69 0.69 0.70 0.71
AUTO CAR WASH 1.07 1.08 1.10 1.10 1.12 1.13
BANK-WALK IN 1.95 1.98 2.00 2.00 2.04 2.07
BANK - W ITH DRIVE THRU 2.43 2.46 2.49 2.49 2.54 2.57
BOWLING ALLEY 1.20 1.22 1.23 1.23 1.26 1.27
CAMPGROUND 2.12 2.15 2.17 2.17 2.22 2.24
CHURCH 0.82 0.83 0.84 0.84 0.86 0.87
COMMERCIAL SHOPS 0.67 0.68 0.69 0.69 0.70 0.71
COMMUNITY SHOPPING CENTER 0.76 0.77 0.78 0.78 0.80 0.81
CONVENIENCE MARKET 2.86 2.90 2.93 2.93 2.99 3.03
DISCOUNT STORE 0.67 0.68 0.69 0.69 0.70 0.71
GOLF COURSE 0.91 0.92 0.93 0.93 0.95 0.96
GROCERY STORE 1.09 1.10 1.11 1.11 1.14 1.15
HEALTH CLUB 0.78 0.80 0.80 0.80 0.82 0.83
HELIPORTS 1.56 1.58 1.60 1.60 1.63 1.65
HOSPITAL - CONVALESCENT 0.95 0.96 0.97 0.97 0.99 1.00
HOSPITAL - GENERAL 1.35 1.37 1.38 1.38 1.41 1.43
HOTEL - CONV. FAC/COMM. 1.07 1.08 1.10 1.10 1.12 1.13
INDOOR SPORTS ARENA 0.95 0.96 0.97 0.97 0.99 1.00
INDUSTRIAL - COMMERCIAL
BUSINESS PARK 0.64 0.65 0.66 0.66 0.67 0.68
JUNIOR COLLEGE 0.81 0.82 0.83 0.83 0.84 0.85
LIBRARY 1.21 1.23 1.24 1.24 1.27 1.29
LUMBER/HARDWARE STORE 0.67 0.68 0.69 0.69 0.70 0.71
MARINA 1.87 1.90 1.92 1.92 1.96 1.98
MOTEL 0.87 0.89 0.90 0.90 0.92 0.93
NEIGHBORHOOD SHOPPING CENTER 0.96 0.98 0.99 0.99 1.01 1.02
OFFICE - COMMERCIAL {< 100,000 SF) 0.74 0.75 0.76 0.76 0.78 0.79
OFFICE - GOVERNMENT 0.80 0.81 0.82 0.82 0.84 0.85
OFFICE-HIGH RISE 0.78 0.79 0.80 0.80 0.82 0.83
OFFICE - MEDICAL 0.88 0.89 0.90 0.90 0.92 0.93
OUTDOOR TENNIS COURT 3.08 3.12 3.16 3.16 3.23 3.26
RACE TRACK 0.99 1.00 1.01 1.01 1.04 1.05
REGIONAL SHOPPING CENTER 0.68 0.69 0.70 0.70 0.72 0.72
RESORT HOTEL 0.84 0.85 0.86 0.86 0.88 0.89
RESTAURANT - FAST FOOD 3.21 3.26 3.30 3.30 3.37 3.41
RESTAURANT - QUALITY 1.31 1.33 1.34 1.34 1.37 1.39
RESTAURANT - SIT DOWN 2.01 2.03 2.06 2.06 2.10 2.13
S&L-WALKIN 1.29 1.30 1.32 1.32 1.35 1.36
S&L- WITH DRIVE THRU 1.48 1.50 1.51 1.51 1.55 1.56
UNIVERSITY 0.81 0.82 0.83 0.83 0.85 0.86
ALL OTHER COMMERCIAL USES
NOT IDENTIFIED ABOVE 0.61 0.62 0.63 0.63 0.64 0.65
ALL OTHER INDUSTRIAL USES
NOT IDENTIFIED ABOVE 0.60 0.61 0.62 0.62 0.63 0.64
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 2.4%.
ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES.
^6