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HomeMy WebLinkAbout2016-07-12; City Council; Resolution 2016-146Exhibit 1 1 RESOLUTION NO.2016-146 2 3 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF CARLSBAD, CALIFORNIA,ESTABLISHING THE FISCAL YEAR 2016-17 SPECIAL 4 TAXES FOR COMMUNITY FACILITIES DISTRICT NO.1 5 6 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, 8 conducted an election and received a favorable vote from the qualified electors relating to the 9 levy of a special tax in a community facilities district,all as authorized pursuant to the terms 10 and provisions of the "Mello-Roos Community Facilities Act of 1982", being Chapter 2.5, Part 1, 11 Division 2,Title 5 of the Government Code of the State of California.This Community Facilities 12 13 District shall hereinafter be referred to as COMMUNITY FACILITIES DISTRICT NO.1 (hereinafter 14 referred to as the "District"); and, 15 WHEREAS,this legislative body, by Ordinance as authorized by Section 53340 of the 16 Government Code of the State of California, has authorized the levy of a special tax to pay for 17 costs and expenses related to said Community Facilities District, and this legislative body is 18 desirous to establish the specific rate of the special tax to be collected for the next Fiscal Year 19 20 2016-17. 21 NOW, THEREFORE,BE IT RESOLVED by the City Council of the City of Carlsbad, 22 California,as follows: 23 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 26 Year 2016-17 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 28 Exhibit 1 1 incorporated as Attachment A. 2 3.That the rate as set forth above does not exceed the amount as previously 3 authorized by Ordinance of this legislative body,and is not in excess of that as 4 previously approved by the qualified electors of the District. 5 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 a.Payment of principal and interest on any outstanding authorized bonded 9 indebtedness; 10 b.Necessary replenishment of bond reserve funds or other reserve funds; 11 c.Payment of costs and expenses of authorized public facilities and public 12 13 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 16 other purpose. 17 5.The annual special tax shall be collected in the same manner as ordinary ad 18 valorem property taxes are collected, and shall be subject to the same penalties and 19 20 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 6.All monies above collected shall be paid into the Community Facilities 24 District funds, including any bond fund and reserve fund. 25 26 7.The Finance Director is hereby directed to calculate the installment of the 27 annual special tax for each parcel within the District and provide a list of those 28 Exhibit 1 1 special taxes to the Auditor of the County.The Auditor of the County is hereby 2 directed to enter in the next County assessment roll on which taxes will become 3 due,opposite each lot or parcel of land affected in a space marked "public 4 improvements, special tax" or by any other suitable designation, the installment of 5 6 the special tax. 7 8.The County Auditor shall then,at the close of the tax collection period, 8 promptly render to this Agency a detailed report showing the amount and/or 9 amounts of such special tax installments,interest,penalties and percentages so 10 collected and from what property collected,and also provide a statement of any 11 percentages retained for the expense of making any such collection. 12 13 // 14 1/ 15 // 16 // 17 // 18 /19 / 20 // 21 /1 22 // 23 // 24 1/ 25 /26 / 27 // 28 Exhibit 1 1 PASSED, APPROVED AND ADOPTED at a Regular Meeting of the City Council of the City of 2 Carlsbad on the 12th of July, 2016, by the following vote to wit: 3 4 AYES:Hall, Wood, Schumacher, Blackburn, Packard. 5 6 NOES:None. 7 ABSENT:None. 8 9 /(0/1/ 10 MATT HALL, Mayor 11 01.Ct,e-Q46te:—4DC9'A12BARBMAENGLESON, City Clerk 13 (SEAL) v.sBAo14...... 15 16 10111110\17 18 19 20 21 22 23 24 25 26 27 28 ATTACHMENT A Page 1 CITY OF CARLSBAD COMMUNITY FACILITES DISTRICT NO.1 TAX RATES FOR FISCAL YEAR 2016-17 MAXIMUM UNDEVELOPED PROPERTY TAX 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 ACRE) RL $381 $394 $399 $399 $399 $401 RLM $1,046 $1,084 $1,095 $1,095 $1,096 $1,103 RM $1,753 $1,816 $1,836 $1,836 $1,838 $1,849 RMH $2,688 $2,785 $2,815 $2,815 $2,818 $2,835 RH $3,785 $3,920 $3,963 $3,963 $3,967 $3,990 NON-RESIDENTIAL (PER ACRE) COMMERCIAL $3,252 $3,368 $3,405 $3,405 $3,409 $3,429 INDUSTRIAL $1,626 $1,684 $1,703 $1,703 $1,704 $1,714 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 ACRE) RL $375 $389 $393 $393 $393 $396 RLM $1,030 $1,067 $1,078 $1,078 $1,079 $1,086 RM $1,649 $1,708 $1,727 $1,727 $1,728 $1,739 RMH $2,531 $2,622 $2,650 $2,650 $2,653 $2,669 RH $3,712 $3,844 $3,886 $3,886 $3,890 $3,913 NON-RESIDENTIAL (PER ACRE) COMMERCIAL $2,168 $2,246 $2,270 $2,270 $2,272 $2,286 INDUSTRIAL $1,301 $1,347 $1,362 $1,362 $1,363 $1,372 NOTE:ACTUAL TAX RATES FOR UNDEVELOPED PROPERTY FOR FISCAL YEAR 2016-17 ARE HEREIN ESTABLISHED AT $0 PER ACRE. TAX RATES FOR FISCAL YEAR 2016-17 ANNUAL NON-RESIDENTIAL TAX -DEVELOPED PROPERTY % OF ONE-TIME SPECIAL TAX 2016-17 MAXIMUM PERCENTAGE 13.81% 2016-17 ACTUAL PERCENTAGE 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 1.5%. ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES. ATTACHMENT A Page 2 CITY OF CARLSBAD COMMUNITY FACILITES DISTRICT NO.1 TAX RATES FOR FISCAL YEAR 2016-17 MAXIMUM UNDEVELOPED PROPERTY TAX 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 ACRE) RL $404 $408 $415 $421 $425 $429 RLM $1,110 $1,122 $1,140 $1,157 $1,169 $1,179 RM $1,860 $1,881 $1,911 $1,940 $1,959 $1,976 RMH $2,851 $2,884 $2,931 $2,974 $3,003 $3,030 RH $4,014 $4,060 $4,126 $4,187 $4,228 $4,266 NON-RESIDENTIAL (PER ACRE) COMMERCIAL $3,449 $3,489 $3,545 $3,598 $3,633 $3,666 INDUSTRIAL $1,725 $1,744 $1,773 $1,799 $1,817 $1,833 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 ACRE) RL $398 $403 $409 $415 $419 $423 RLM $1,092 $1,105 $1,123 $1,139 $1,151 $1,161 RM $1,749 $1,769 $1,798 $1,824 $1,842 $1,859 RMH $2,685 $2,715 $2,759 $2,800 $2,828 $2,853 RH $3,937 $3,981 $4,046 $4,106 $4,146 $4,183 NON-RESIDENTIAL (PER ACRE) COMMERCIAL $2,300 $2,326 $2,363 $2,398 $2,422 $2,444 INDUSTRIAL $1,380 $1,395 $1,418 $1,439 $1,453 $1,466 NOTE:ACTUAL TAX RATES FOR UNDEVELOPED PROPERTY FOR FISCAL YEAR 2016-17 ARE HEREIN ESTABLISHED AT $0 PER ACRE. ATTACHMENT A Page 3 CITY OF CARLSBAD COMMUNITY FACILITES DISTRICT NO.1 TAX RATES FOR FISCAL YEAR 2016-17 MAXIMUM UNDEVELOPED PROPERTY TAX PROPERTY TYPE FORMATION OR ANNEXATION DATE TAX RATE IMPROVEMENT AREA I:FY 2004-05 FY 2005-06 FY 2006-07 FY 2007-08 FY 2008-09 FY 2009-10 RESIDENTIAL (PER ACRE) RL $435 $449 $456 $465 $473 $488 RLM $1,196 $1,232 $1,254 $1,276 $1,300 $1,340 RM $2,005 $2,066 $2,101 $2,140 $2,178 $2,246 RMH $3,074 $3,167 $3,222 $3,280 $3,340 $3,444 RH $4,327 $4,459 $4,536 $4,618 $4,702 $4,848 NON-RESIDENTIAL (PER ACRE) COMMERCIAL $3,718 $3,832 $3,897 $3,968 $4,040 $4,166 INDUSTRIAL $1,859 $1,916 $1,949 $1,984 $2,020 $2,083 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 ACRE) RL $429 $442 $450 $458 $466 $481 RLM $1,177 $1,213 $1,234 $1,257 $1,279 $1,319 RM $1,885 $1,943 $1,976 $2,012 $2,049 $2,112 RMH $2,894 $2,982 $3,033 $3,089 $3,145 $3,242 RH $4,243 $4,373 $4,448 $4,529 $4,611 $4,754 NON-RESIDENTIAL (PER ACRE) COMMERCIAL $2,479 $2,554 $2,598 $2,645 $2,694 $2,777 INDUSTRIAL $1,487 $1,533 $1,559 $1,587 $1,616 $1,666 NOTE:ACTUAL TAX RATES FOR UNDEVELOPED PROPERTY FOR FISCAL YEAR 2016-17 ARE HEREIN ESTABLISHED AT $0 PER ACRE. ATTACHMENT A Page 4 CITY OF CARLSBAD COMMUNITY FACILITES DISTRICT NO.1 TAX RATES FOR FISCAL YEAR 2016-17 MAXIMUM UNDEVELOPED PROPERTY TAX PROPERTY TYPE FORMATION OR ANNEXATION DATE TAX RATE IMPROVEMENT AREA I:FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2015-16 FY 2016-17 RESIDENTIAL (PER ACRE) RL $480 $487 $493 $493 $503 $509 $513 RLM $1,320 $1,338 $1,354 $1,354 $1,382 $1,398 $1,409 RM $2,212 $2,242 $2,269 $2,269 $2,317 $2,344 $2,362 RMH $3,391 $3,438 $3,479 $3,479 $3,552 $3,594 $3,621 RH $4,774 $4,840 $4,897 $4,897 $5,000 $5,060 $5,097 NON-RESIDENTIAL (PER ACRE) COMMERCIAL $4,102 $4,159 $4,208 $4,208 $4,297 $4,348 $4,380 INDUSTRIAL $2,051 $2,079 $2,104 $2,104 $2,148 $2,174 $2,190 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 FY 2015-16 FY 2016-17 RESIDENTIAL (PER ACRE) RL $473 $480 $486 $486 $496 $502 $506 RLM $1,299 $1,317 $1,333 $1,333 $1,361 $1,377 $1,387 RM $2,080 $2,109 $2,134 $2,134 $2,179 $2,205 $2,221 RMH $3,193 $3,237 $3,275 $3,275 $3,344 $3,384 $3,409 RH $4,682 $4,746 $4,802 $4,802 $4,904 $4,962 $4,999 NON-RESIDENTIAL (PER ACRE) COMMERCIAL $2,735 $2,773 $2,805 $2,805 $2,864 $2,898 $2,920 INDUSTRIAL $1,641 $1,664 $1,683 $1,683 $1,719 $1,739 $1,752 NOTE:ACTUAL TAX RATES FOR UNDEVELOPED PROPERTY FOR FISCAL YEAR 2016-17 ARE HEREIN ESTABLISHED AT $0 PER ACRE. CITY OF CARLSBAD ATTACHMENT A COMMUNITY FACILITIES DISTRICT NO.1 Page 5 TAX RATES FOR FISCAL YEAR 2016-17 SPECIAL DEVELOPMENT TAX ONE-TIME 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 the Maximum Tax) 0 -1.5 DU /ACRE $3,318.01 $3,436.71 $3,474.10 $3,474.10 $3,477.57 $3,498.31 1.51 -4.0 DU/ACRE $3,318.01 $3,436.71 $3,474.10 $3,474.10 $3,477.57 $3,498.31 4.1 -8.0 DU/ACRE $2,094.25 $2,169.17 $2,192.77 $2,192.77 $2,194.96 $2,208.05 8.1 -15.0 DU/ACRE $2,094.25 $2,169.17 $2,192.77 $2,192.77 $2,194.96 $2,208.05 15.1 -23.0 DU/ACRE $2,094.25 $2,169.17 $2,192.77 $2,192.77 $2,194.96 $2,208.05 NON-RESIDENTIAL (PER SQ.FT.) (10% of the Maximum Tax) AUTO -GASOLINE $1.10 $1.14 $1.15 $1.15 $1.15 $1.16 AUTO -REPAIR & SALES $0.46 $0.48 $0.48 $0.48 $0.48 $0.49 AUTO CAR WASH $0.86 $0.89 $0.90 $0.90 $0.90 $0.90 BANK -WALK IN $1.74 $1.80 $1.82 $1.82 $1.82 $1.83 BANK -WITH DRIVE THRU $2.45 $2.53 $2.56 $2.56 $2.56 $2.58 BOWLING ALLEY $0.90 $0.93 $0.94 $0.94 $0.94 $0.95 CAMPGROUND $2.37 $2.46 $2.48 $2.48 $2.49 $2.50 CHURCH $0.41 $0.42 $0.42 $0.42 $0.42 $0.43 COMMERCIAL SHOPS $0.39 $0.41 $0.41 $0.41 $0.41 $0.41 COMMUNITY SHOPPING CENTER $0.57 $0.60 $0.60 $0.60 $0.60 $0.61 CONVENIENCE MARKET $3.70 $3.83 $3.87 $3.87 $3.88 $3.90 DISCOUNT STORE $0.44 $0.45 $0.46 $0.46 $0.46 $0.46 GOLF COURSE $0.41 $0.43 $0.43 $0.43 $0.43 $0.44 GROCERY STORE $1.05 $1.09 $1.10 $1.10 $1.10 $1.11 HEALTH CLUB $0.39 $0.41 $0.41 $0.41 $0.41 $0.41 HELIPORTS $1.44 $1.49 $1.51 $1.51 $1.51 $1.52 HOSPITAL -CONVALESCENT $0.32 $0.33 $0.33 $0.33 $0.33 $0.33 HOSPITAL -GENERAL $0.53 $0.54 $0.55 $0.55 $0.55 $0.55 HOTEL -CONV.FAC/COMM.$0.47 $0.49 $0.49 $0.49 $0.49 $0.50 INDOOR SPORTS ARENA $0.32 $0.33 $0.33 $0.33 $0 33 $0.33 INDUSTRIAL -COMMERCIAL BUSINESS PARK $0.29 $0.30 $0.30 $0.30 $0.30 $0.31 JUNIOR COLLEGE $0.30 $0.31 $0.31 $0.31 $0.31 $0.31 LIBRARY $0.58 $0.60 $0.60 $0.60 $0.61 $0.61 LUMBER/HARDWARE STORE $0.33 $0.35 $0.35 $0.35 $0.35 $0.35 MARINA $2.01 $2.08 $2.11 $2.11 $2.11 $2.12 MOTEL $0.36 $0.38 $0.38 $0.38 $0.38 $0.38 NEIGHBORHOOD SHOPPING CENTER $0.88 $0.91 $0.92 $0.92 $0.92 $0.92 OFFICE -COMMERCIAL (<100,000 SF)$0.35 $0.36 $0.36 $0.36 $0.36 $0.37 OFFICE -GOVERNMENT $0.40 $0.41 $0.42 $0.42 $0.42 $0.42 OFFICE -HIGH RISE $0.36 $0.37 $0.38 $0.38 $0.38 $0.38 OFFICE -MEDICAL $0.33 $0.34 $0.34 $0.34 $0.34 $0.35 OUTDOOR TENNIS COURT $3.81 $3.95 $3.99 $3.99 $4.00 $4.02 RACE TRACK $0.69 $0.72 $0.72 $0.72 $0.72 $0.73 REGIONAL SHOPPING CENTER $0.45 $0.47 $0.48 $0.48 $0.48 $0.48 RESORT HOTEL $0.31 $0.32 $0.33 $0.33 $0.33 $0.33 RESTAURANT -FAST FOOD $3.86 $3.99 $4.04 $4.04 $4.04 $4.07 RESTAURANT -QUALITY $0.89 $0.92 $0.93 $0.93 $0.93 $0.94 RESTAURANT -SIT DOWN $2.06 $2.13 $2.15 $2.15 $2.15 $2.17 S &L -WALK IN $0.75 $0.77 $0.78 $0.78 $0.78 $0.79 S &L -WITH DRIVE THRU $1.03 $1.07 $1.08 $1.08 $1.08 $1.08 UNIVERSITY $0.31 $0.32 $0.32 $0.32 $0.32 $0.32 ALL OTHER COMMERCIAL USES NOT IDENTIFIED ABOVE $0.29 $0.30 $0.30 $0.30 $0.30 $0.31 ALL OTHER INDUSTRIAL USES NOT IDENTIFIED ABOVE $0.24 $0.24 $0.25 $0.25 $0.25 $0.25 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 1.5%. ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES CITY OF CARLSBAD ATTACHMENT A COMMUNITY FACILITIES DISTRICT NO.1 Page 6 TAX RATES FOR FISCAL YEAR 2016-17 SPECIAL DEVELOPMENT TAX ONE-TIME 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% of the Maximum Tax) 0 -1.5 DU /ACRE $3,519.17 $3,559.18 $3,616.96 $3,670.41 $3,706.75 $3,739.81 1.51 -4.0 DU/ACRE $3,519.17 $3,559.18 $3,616.96 $3,670.41 $3,706.75 $3,739.81 4.1 -8.0 DU/ACRE $2,221.22 $2,246.48 $2,282.94 $2,316.68 $2,339.62 $2,360.48 8.1 -15.0 DU/ACRE $2,221.22 $2,246.48 $2,282.94 $2,316.68 $2,339.62 $2,360.48 15.1 -23.0 DU/ACRE $2,221.22 $2,246.48 $2,282.94 $2,316.68 $2,339.62 $2,360.48 NON-RESIDENTIAL (PER SQ.FT.) (10% of the Maximum Tax) AUTO -GASOLINE $1.17 $1.18 $1.20 $1.22 $1.23 $1.24 AUTO -REPAIR & SALES $0.49 $0.50 $0.50 $0.51 $0.52 $0.52 AUTO CAR WASH $0.91 $0.92 $0.93 $0.95 $0.96 $0.96 BANK -WALK IN $1.84 $1.86 $1.90 $1.92 $1.94 $1.96 BANK -WITH DRIVE THRU $2.60 $2.63 $2.67 $2.71 $2.73 $2.76 BOWLING ALLEY $0.95 $0.96 $0.98 $0.99 $1.00 $1.01 CAMPGROUND $2.52 $2.55 $2.59 $2.62 $2.65 $2.67 CHURCH $0.43 $0.43 $0.44 $0.45 $0.45 $0.46 COMMERCIAL SHOPS $0.42 $0.42 $0.43 $0.43 $0.44 $0.44 COMMUNITY SHOPPING CENTER $0.61 $0.62 $0.63 $0.64 $0.64 $0.65 CONVENIENCE MARKET $3.93 $3.97 $4.03 $4.09 $4.13 $4.17 DISCOUNT STORE $0.46 $0.47 $0.48 $0.48 $0.49 $0.49 GOLF COURSE $0.44 $0.44 $0.45 $0.46 $0.46 $0.47 GROCERY STORE $1.12 $1.13 $1.15 $1.17 $1.18 $1.19 HEALTH CLUB $0.42 $0.42 $0.43 $0.43 $0.44 $0.44 HELIPORTS $1.53 $1.55 $1.57 $1.59 $1.61 $1.62 HOSPITAL -CONVALESCENT $0.33 $0.34 $0.34 $0.35 $0.35 $0.36 HOSPITAL -GENERAL $0.56 $0.56 $0.57 $0.58 $0.59 $0.59 HOTEL -CONV.FAC/COMM.$0.50 $0.50 $0.51 $0.52 $0.53 $0.53 INDOOR SPORTS ARENA $0.33 $0.34 $0.34 $0.35 $0.35 $0.36 INDUSTRIAL -COMMERCIAL BUSINESS PARK $0.31 $0.31 $0.32 $0.32 $0.32 $0.33 JUNIOR COLLEGE $0.31 $0.32 $0.32 $0.33 $0.33 $0.33 LIBRARY $0.61 $0.62 $0.63 $0.64 $0.64 $0.65 LUMBER/HARDWARE STORE $0.35 $0.36 $0.36 $0.37 $0.37 $0.38 MARINA $2.13 $2.16 $2.19 $2.23 $2.25 $2.27 MOTEL $0.39 $0.39 $0.40 $0.40 $0.41 $0.41 NEIGHBORHOOD SHOPPING CENTER $0.93 $0.94 $0.95 $0.97 $0.98 $0.99 OFFICE -COMMERCIAL (<100,000 SF)$0.37 $0.37 $0.38 $0.38 $0.39 $0.39 OFFICE -GOVERNMENT $0.42 $0.43 $0.43 $0.44 $0.44 $0.45 OFFICE -HIGH RISE $0.38 $0.39 $0.39 $0.40 $0.40 $0.41 OFFICE -MEDICAL $0.35 $0.35 $0.36 $0.36 $0.37 $0.37 OUTDOOR TENNIS COURT $4.04 $4.09 $4.16 $4.22 $4.26 $4.30 RACE TRACK $0.73 $0.74 $0.75 $0.76 $0.77 $0.78 REGIONAL SHOPPING CENTER $0.48 $0.49 $0.49 $0.50 $0.51 $0.51 RESORT HOTEL $0.33 $0.33 $0.34 $0.34 $0.35 $0.35 RESTAURANT -FAST FOOD $4.09 $4.14 $4.20 $4.27 $4.31 $4.35 RESTAURANT -QUALITY $0.94 $0.95 $0.97 $0.98 $0.99 $1.00 RESTAURANT -SIT DOWN $2.18 $2.21 $2.24 $2.27 $2.30 $2.32 S &L -WALK IN $0.79 $0.80 $0.81 $0.83 $0.83 $0.84 S &L -WITH DRIVE THRU $1.09 $1.10 $1.12 $1.14 $1.15 $1.16 UNIVERSITY $0.32 $0.33 $0.33 $0.34 $0.34 $0.35 ALL OTHER COMMERCIAL USES NOT IDENTIFIED ABOVE $0.31 $0.31 $0.32 $0.32 $0.32 $0.33 ALL OTHER INDUSTRIAL USES NOT IDENTIFIED ABOVE $0.25 $0.25 $0.26 $0.26 $0.26 $0.27 NOTES. TAX RATE AREA I INCLUDES PROPERTY WITHIN BRIDGE AND THOROUGHFARE DISTRICT NO.1. TAX RATE AREA II EXCLUDES PROPERTY WITHIN BRIDGE AND THOROUGHFARE DISTRICT NO.1. ENGINEERING NEWS RECORD INFLATION RATE WAS 1.5% ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES CITY OF CARLSBAD ATTACHMENT A COMMUNITY FACILITIES DISTRICT NO.1 Page 7 TAX RATES FOR FISCAL YEAR 2016-17 SPECIAL DEVELOPMENT TAX ONE-TIME PROPERTY TYPE FORMATION OR ANNEXATION DATE TAX RATE IMPROVEMENT AREA I:FY 2004-05 FY 2005-06 FY 2006-07 FY 2007-08 FY 2008-09 FY 2009-10 RESIDENTIAL (PER DWELLING UNIT) (55% of the Maximum Tax) 0 -1.5 DU /ACRE $3,793.27 $3,909.11 $3,976.34 $4,048.56 $4,122.10 $4,249.92 1.51 -4.0 DU/ACRE $3,793.27 $3,909.11 $3,976.34 $4,048.56 $4,122.10 $4,249.92 4.1 -8.0 DU/ACRE $2,394.22 $2,467.34 $2,509.77 $2,555.36 $2,601.78 $2,682.45 8.1 -15.0 DU/ACRE $2,394.22 $2,467.34 $2,509.77 $2,555.36 $2,601.78 $2,682.45 15.1 -23.0 DU/ACRE $2,394.22 $2,467.34 $2,509.77 $2,555.36 $2,601.78 $2,682.45 NON-RESIDENTIAL (PER SQ.FT.) (10% of the Maximum Tax) AUTO -GASOLINE $1.26 $1.29 $1.32 $1.34 $1.37 $1.41 AUTO -REPAIR &SALES $0.53 $0.54 $0.55 $0.56 $0.57 $0.59 AUTO CAR WASH $0.98 $1.01 $1.02 $1.04 $1.06 $1.10 BANK -WALK IN $1.99 $2.05 $2.08 $2.12 $2.16 $2.23 BANK -WITH DRIVE THRU $2.80 $2.88 $2.93 $2.99 $3.04 $3.13 BOWLING ALLEY $1.03 $1.06 $1.08 $1.10 $1.12 $1.15 CAMPGROUND $2.71 $2.80 $2.84 $2.90 $2.95 $3.04 CHURCH $0.46 $0.48 $0.49 $0.49 $0.50 $0.52 COMMERCIAL SHOPS $0.45 $0.46 $0.47 $0.48 $0.49 $0.50 COMMUNITY SHOPPING CENTER $0.66 $0.68 $0.69 $0.70 $0.71 $0.74 CONVENIENCE MARKET $4.23 $4.36 $4.43 $4.52 $4.60 $4.74 DISCOUNT STORE $0.50 $0.51 $0.52 $0.53 $0.54 $0.56 GOLF COURSE $0.47 $0.49 $0.50 $0.51 $0.52 $0.53 GROCERY STORE $1.21 $1.24 $1.26 $1.29 $1.31 $1.35 HEALTH CLUB $0.45 $0.46 $0.47 $0.48 $0.49 $0.50 HELIPORTS $1.65 $1.70 $1.73 $1.76 $1.79 $1.84 HOSPITAL -CONVALESCENT $0.36 $0.37 $0.38 $0.39 $0.39 $0.40 HOSPITAL -GENERAL $0.60 $0.62 $0.63 $0.64 $0.65 $0.67 HOTEL -CONV.FAC/COMM.$0.54 $0.55 $0.56 $0.57 $0.58 $0.60 INDOOR SPORTS ARENA $0.36 $0.37 $0.38 $0.39 $0.39 $0.40 INDUSTRIAL -COMMERCIAL BUSINESS PARK $0.33 $0.34 $0.35 $0.35 $0.36 $0.37 JUNIOR COLLEGE $0.34 $0.35 $0.36 $0.36 $0.37 $0.38 LIBRARY $0.66 $0.68 $0.69 $0.70 $0.72 $0.74 LUMBER/HARDWARE STORE $0.38 $0.39 $0.40 $0.41 $0.42 $0.43 MARINA $2.30 $2.37 $2.41 $2.46 $2.50 $2.58 MOTEL $0.42 $0.43 $0.44 $0.44 $0.45 $0.47 NEIGHBORHOOD SHOPPING CENTER $1.00 $1.03 $1.05 $1.07 $1.09 $1.12 OFFICE -COMMERCIAL (<100,000 SF)$0.40 $0.41 $0.42 $0.42 $0.43 $0.44 OFFICE -GOVERNMENT $0.45 $0.47 $0.48 $0.48 $0.49 $0.51 OFFICE -HIGH RISE $0.41 $0.43 $0.43 $0.44 $0.45 $0.46 OFFICE -MEDICAL $0.37 $0.39 $0.39 $0.40 $0.41 $0.42 OUTDOOR TENNIS COURT $4.36 $4.49 $4.57 $4.65 $4.74 $4.88 RACE TRACK $0.79 $0.81 $0.83 $0.84 $0.86 $0.89 REGIONAL SHOPPING CENTER $0.52 $0.53 $0.54 $0.55 $0.56 $0.58 RESORT HOTEL $0.36 $0.37 $0.37 $0.38 $0.39 $0.40 RESTAURANT -FAST FOOD $4.41 $4.54 $4.62 $4.71 $4.79 $4.94 RESTAURANT -QUALITY $1.02 $1.05 $1.07 $1.09 $1.11 $1.14 RESTAURANT -SIT DOWN $2.35 $2.42 $2.46 $2.51 $2.55 $2.63 S &L -WALK IN $0.85 $0.88 $0.89 $0.91 $0.93 $0.96 S &L -WITH DRIVE THRU $1.18 $1.21 $1.23 $1.25 $1.28 $1.32 UNIVERSITY $0.35 $0.36 $0.37 $0.37 $0.38 $0.39 ALL OTHER COMMERCIAL USES NOT IDENTIFIED ABOVE $0.33 $0.34 $0.35 $0.35 $0.36 $0.37 ALL OTHER INDUSTRIAL USES NOT IDENTIFIED ABOVE $0.27 $0.28 $0.28 $0.29 $0.29 $0.30 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 1.5% ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES. CITY OF CARLSBAD ATTACHMENT A COMMUNITY FACILITIES DISTRICT NO.1 Page 8 TAX RATES FOR FISCAL YEAR 2016-17 SPECIAL DEVELOPMENT TAX ONE-TIME 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 FY 2016-17 RESIDENTIAL (PER DWELLING UNIT) (55% of the Maximum Tax) 0 -1.5 DU /ACRE $4,185.20 $4,242.98 $4,293.30 $4,293.30 $4,383.66 $4,435.64 $4,468.66 1.51 -4.0 DU/ACRE $4,185.20 $4,242.98 $4,293.30 $4,293.30 $4,383.66 $4,435.64 $4,468.66 4.1 -8.0 DU/ACRE $2,641.60 $2,678.07 $2,709.83 $2,709.83 $2,766.86 $2,799.67 $2,820.51 8.1 -15.0 DU/ACRE $2,641.60 $2,678.07 $2,709.83 $2,709.83 $2,766.86 $2,799.67 $2,820.51 15.1 -23.0 DU/ACRE $2,641.60 $2,678.07 $2,709.83 $2,709.83 $2,766.86 $2,799.67 $2,820.51 NON-RESIDENTIAL (PER SQ.FT.) (10% of the Maximum Tax) AUTO -GASOLINE $1.39 $1.41 $1.42 $1.42 $1.45 $1.47 $1.48 AUTO -REPAIR & SALES $0.58 $0.59 $0.60 $0.60 $0.61 $0.62 $0.62 AUTO CAR WASH $1.08 $1.09 $1.11 $1.11 $1.13 $1.14 $1.15 BANK -WALK IN $2.19 $2.22 $2.25 $2.25 $2.30 $2.32 $2.34 BANK -WITH DRIVE THRU $3.09 $3.13 $3.17 $3.17 $3.23 $3.27 $3.30 BOWLING ALLEY $1.13 $1.15 $1.16 $1.16 $1.19 $1.20 $1.21 CAMPGROUND $2.99 $3.03 $3.07 $3.07 $3.13 $3.17 $3.20 CHURCH $0.51 $0.52 $0.52 $0.52 $0.54 $0.54 $0.55 COMMERCIAL SHOPS $0.50 $0.50 $0.51 $0.51 $0.52 $0.53 $0.53 COMMUNITY SHOPPING CENTER $0.72 $0.73 $0.74 $0.74 $0.76 $0.77 $0.77 CONVENIENCE MARKET $4.67 $4.73 $4.79 $4.79 $4.89 $4.95 $4.98 DISCOUNT STORE $0.55 $0.56 $0.56 $0.56 $0.58 $0.58 $0.59 GOLF COURSE $0.52 $0.53 $0.54 $0.54 $0.55 $0.55 $0.56 GROCERY STORE $1.33 $1.35 $1.36 $1.36 $1.39 $1.41 $1.42 HEALTH CLUB $0.49 $0.50 $0.51 $0.51 $0.52 $0.52 $0.53 HELIPORTS $1.82 $1.84 $1.86 $1.86 $1.90 $1.93 $1.94 HOSPITAL -CONVALESCENT $0.40 $0.40 $0.41 $0.41 $0.42 $0.42 $0.43 HOSPITAL -GENERAL $0.66 $0.67 $0.68 $0.68 $0.69 $0.70 $0.71 HOTEL -CONV.FAC/COMM.$0.59 $0.60 $0.61 $0.61 $0.62 $0.63 $0.63 INDOOR SPORTS ARENA $0.40 $0.40 $0.41 $0.41 $0.42 $0.42 $0.43 INDUSTRIAL -COMMERCIAL BUSINESS PARK $0.37 $0.37 $0.38 $0.38 $0.38 $0.39 $0.39 JUNIOR COLLEGE $0.37 $0.38 $0.38 $0.38 $0.39 $0.40 $0.40 LIBRARY $0.73 $0.74 $0.75 $0.75 $0.76 $0.77 $0.78 LUMBER/HARDWARE STORE $0.42 $0.43 $0.43 $0.43 $0.44 $0.45 $0.45 MARINA $2.54 $2.57 $2.60 $2.60 $2.66 $2.69 $2.71 MOTEL $0.46 $0.47 $0.47 $0.47 $0.48 $0.49 $0.49 NEIGHBORHOOD SHOPPING CENTER $1.10 $1.12 $1.13 $1.13 $1.16 $1.17 $1.18 OFFICE -COMMERCIAL (<100,000 SF)$0.44 $0.44 $0.45 $0.45 $0.46 $0.46 -$0.47 OFFICE -GOVERNMENT $0.50 $0.51 $0.51 $0.51 $0.52 $0.53 $0.53 OFFICE -HIGH RISE $0.46 $0.46 $0.47 $0.47 $0.48 $0.48 $0.49 OFFICE -MEDICAL $0.41 $0.42 $0.42 $0.42 $0.43 $0.44 $0.44 OUTDOOR TENNIS COURT $4.81 $4.88 $4.93 $4.93 $5.04 $5.10 $5.14 RACE TRACK $0.87 $0.88 $0.89 $0.89 $0.91 $0.92 $0.93 REGIONAL SHOPPING CENTER $0.57 $0.58 $0.59 $0.59 $0.60 $0.61 $0.61 RESORT HOTEL $0.39 $0.40 $0.40 $0.40 $0.41 $0.42 $0.42 RESTAURANT -FAST FOOD $4.86 $4.93 $4.99 $4.99 $5.10 $5.16 $5.19 RESTAURANT -QUALITY $1.12 $1.14 $1.15 $1.15 $1.18 $1.19 $1.20 RESTAURANT -SIT DOWN $2.59 $2.63 $2.66 $2.66 $2.72 $2.75 $2.77 S &L -WALK IN $0.94 $0.95 $0.97 $0.97 $0.99 $1.00 $1.01 S & L -WITH DRIVE THRU $1.30 $1.32 $1.33 $1.33 $1.36 $1.37 $1.39 UNIVERSITY $0.39 $0.39 $0.40 $0.40 $0.40 $0.41 $0.41 ALL OTHER COMMERCIAL USES NOT IDENTIFIED ABOVE $0.37 $0.37 $0.38 $0.38 $0.38 $0.39 $0.39 ALL OTHER INDUSTRIAL USES NOT IDENTIFIED ABOVE $0.30 $0.30 $0.31 $0.31 $0.31 $0.32 $0.32 NOTES' TAX RATE AREA I INCLUDES PROPERTY WITHIN BRIDGE AND THOROUGHFARE DISTRICT NO.1. TAX RATE AREA II EXCLUDES PROPERTY WITHIN BRIDGE AND THOROUGHFARE DISTRICT NO 1 ENGINEERING NEWS RECORD INFLATION RATE WAS 1.5%. ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES. CITY OF CARLSBAD ATTACHMENT A COMMUNITY FACILITIES DISTRICT NO.1 Page 9 TAX RATES FOR FISCAL YEAR 2016-17 SPECIAL DEVELOPMENT TAX ONE-TIME 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 UNIT) (55% of the Maximum Tax) 0 -1.5 DU /ACRE $2,858.17 $2,960.41 $2,992.62 $2,992.62 $2,995.61 $3,013.48 1.51 -4.0 DU/ACRE $2,858.17 $2,960.41 $2,992.62 $2,992.62 $2,995.61 $3,013.48 4.1 -8.0 DU/ACRE $1,723.10 $1,784.74 $1,804.16 $1,804.16 $1,805.96 $1,816.73 8.1 -15.0 DU/ACRE $1,723.10 $1,784.74 $1,804.16 $1,804.16 $1,805.96 $1,816.73 15.1 -23.0 DU/ACRE $1,723.10 $1,784.74 $1,804.16 $1,804.16 $1,805.96 $1,816.73 NON-RESIDENTIAL (PER SQ.FT.) (10% of the Maximum Tax) AUTO -GASOLINE $0.39 $0.41 $0.41 $0.41 $0.41 $0.41 AUTO -REPAIR & SALES $0.21 $0.22 $0.22 $0.22 $0.22 $0.23 AUTO CAR WASH $0.34 $0.35 $0.36 $0.36 $0.36 $0.36 BANK -WALK IN $0.62 $0.65 $0.65 $0.65 $0.65 $0.66 BANK -WITH DRIVE THRU $0.78 $0.80 $0.81 $0.81 $0.81 $0.82 BOWLING ALLEY $0.38 $0.40 $0.40 $0.40 $0.40 $0.40 CAMPGROUND $0.68 $0.70 $0.71 $0.71 $0.71 $0.71 CHURCH $0.26 $0.27 $0.28 $0.28 $0.28 $0.28 COMMERCIAL SHOPS $0.21 $0.22 $0.22 $0.22 $0.22 $0.23 COMMUNITY SHOPPING CENTER $0.24 $0.25 $0.26 $0.26 $0.26 $0.26 CONVENIENCE MARKET $0.91 $0.95 $0.96 $0.96 $0.96 $0.96 DISCOUNT STORE $0.21 $0.22 $0.22 $0.22 $0.22 $0.23 GOLF COURSE $0.29 $0.30 $0.30 $0.30 $0.30 $0.31 GROCERY STORE $0.35 $0.36 $0.36 $0.36 $0.36 $0.37 HEALTH CLUB $0.25 $0.26 $0.26 $0.26 $0.26 $0.26 HELIPORTS $0.50 $0.52 $0.52 $0.52 $0.52 $0.52 HOSPITAL -CONVALESCENT $0.30 $0.31 $0.32 $0.32 $0.32 $0.32 HOSPITAL -GENERAL $0.43 $0.45 $0.45 $0.45 $0.45 $0.45 HOTEL -CONV. FAC/COMM.$0.34 $0.35 $0.36 $0.36 $0.36 $0.36 INDOOR SPORTS ARENA $0.30 $0.31 $0.32 $0.32 $0.32 $0.32 INDUSTRIAL -COMMERCIAL BUSINESS PARK $0.20 $0.21 $0.21 $0.21 $0.21 $0.22 JUNIOR COLLEGE $0.26 $0.27 $0.27 $0.27 $0.27 $0.27 LIBRARY $0.39 $0.40 $0.41 $0.41 $0.41 $0.41 LUMBER/HARDWARE STORE $0.21 $0.22 $0.22 $0.22 $0.22 $0.23 MARINA $0.60 $0.62 $0.63 $0.63 $0.63 $0.63 MOTEL $0.28 $0.29 $0.29 $0.29 $0.29 $0.29 NEIGHBORHOOD SHOPPING CENTER $0.31 $0.32 $0.32 $0.32 $0.32 $0.32 OFFICE -COMMERCIAL (<100,000 SF)$0.24 $0.25 $0.25 $0.25 $0.25 $0.25 OFFICE -GOVERNMENT $0.25 $0.26 $0.27 $0.27 $0.27 $0.27 OFFICE -HIGH RISE $0.25 $0.26 $0.26 $0.26 $0.26 $0.26 OFFICE -MEDICAL $0.28 $0.29 $0.29 $0.29 $0.29 $0.30 OUTDOOR TENNIS COURT $0.98 $1.02 $1.03 $1.03 $1.03 $1.04 RACE TRACK $0.32 $0.33 $0.33 $0.33 $0.33 $0.33 REGIONAL SHOPPING CENTER $0.22 $0.23 $0.23 $0.23 $0.23 $0.23 RESORT HOTEL $0.27 $0.28 $0.28 $0.28 $0.28 $0.28 RESTAURANT -FAST FOOD $1.03 $1.06 $1.08 $1.08 $1.08 $1.08 RESTAURANT -QUALITY $0.42 $0.43 $0.44 $0.44 $0.44 $0.44 RESTAURANT -SIT DOWN $0.64 $0.66 $0.67 $0.67 $0.67 $0.68 S & L -WALK IN $0.41 $0.43 $0.43 $0.43 $0.43 $0.43 S & L -WITH DRIVE THRU $0.47 $0.49 $0.49 $0.49 $0.49 $0.50 UNIVERSITY $0.26 $0.27 $0.27 $0.27 $0.27 $0.27 ALL OTHER COMMERCIAL USES NOT IDENTIFIED ABOVE $0.20 $0.20 $0.20 $0.20 $0.20 $0.21 ALL OTHER INDUSTRIAL USES NOT IDENTIFIED ABOVE $0.19 $0.20 $0.20 $0.20 $0.20 $0.20 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 1.5%. ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES. CITY OF CARLSBAD ATTACHMENT A COMMUNITY FACILITIES DISTRICT NO.1 Page 10 TAX RATES FOR FISCAL YEAR 2016-17 SPECIAL DEVELOPMENT TAX ONE-TIME 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% of the Maximum Tax) 0 -1.5 DU /ACRE $3,031.45 $3,065.92 $3,115.69 $3,161.73 $3,193.03 $3,221.52 1.51 -4.0 DU/ACRE $3,031.45 $3,065.92 $3,115.69 $3,161.73 $3,193.03 $3,221.52 4.1 -8.0 DU/ACRE $1,827.57 $1,848.35 $1,878.35 $1,906.11 $1,924.98 $1,942.15 8.1 -15.0 DU/ACRE $1,827.57 $1,848.35 $1,878.35 $1,906.11 $1,924.98 $1,942.15 15.1 -23.0 DU/ACRE $1,827.57 $1,848.35 $1,878.35 $1,906.11 $1,924.98 $1,942.15 NON-RESIDENTIAL (PER SQ.FT.) (10% of the Maximum Tax) AUTO -GASOLINE $0.42 $0.42 $0.43 $0.43 $0.44 $0.44 AUTO -REPAIR & SALES $0.23 $0.23 $0.23 $0.24 $0.24 $0.24 AUTO CAR WASH $0.36 $0.37 $0.37 $0.38 $0.38 $0.38 BANK -WALK IN $0.66 $0.67 $0.68 $0.69 $0.70 $0.70 BANK -WITH DRIVE THRU $0.82 $0.83 $0.84 $0.86 $0.87 $0.87 BOWLING ALLEY $0.41 $0.41 $0.42 $0.42 $0.43 $0.43 CAMPGROUND $0.72 $0.73 $0.74 $0.75 $0.76 $0.76 CHURCH $0.28 $0.28 $0.29 $0.29 $0.29 $0.30 COMMERCIAL SHOPS $0.23 $0.23 $0.23 $0.24 $0.24 $0.24 COMMUNITY SHOPPING CENTER $0.26 $0.26 $0.27 $0.27 $0.27 $0.27 CONVENIENCE MARKET $0.97 $0.98 $1.00 $1.01 $1.02 $1.03 DISCOUNT STORE $0.23 $0.23 $0.23 $0.24 $0.24 $0.24 GOLF COURSE $0.31 $0.31 $0.32 $0.32 $0.32 $0.33 GROCERY STORE $0.37 $0.37 $0.38 $0.38 $0.39 $0.39 HEALTH CLUB $0.27 $0.27 $0.27 $0.28 $0.28 $0.28 HELIPORTS $0.53 $0.53 $0.54 $0.55 $0.56 $0.56 HOSPITAL -CONVALESCENT $0.32 $0.32 $0.33 $0.33 $0.34 $0.34 HOSPITAL -GENERAL $0.46 $0.46 $0.47 $0.48 $0.48 $0.49 HOTEL -CONV. FAC/COMM.$0.36 $0.37 $0.37 $0.38 $0.38 $0.38 INDOOR SPORTS ARENA $0.32 $0.32 $0.33 $0.33 $0.34 $0.34 INDUSTRIAL -COMMERCIAL BUSINESS PARK $0.22 $0.22 $0.22 $0.23 $0.23 $0.23 JUNIOR COLLEGE $0.27 $0.28 $0.28 $0.28 $0.29 $0.29 LIBRARY $0.41 $0.42 $0.42 $0.43 $0.43 $0.44 LUMBER/HARDWARE STORE $0.23 $0.23 $0.23 $0.24 $0.24 $0.24 MARINA $0.63 $0.64 $0.65 $0.66 $0.67 $0.67 MOTEL $0.30 $0.30 $0.30 $0.31 $0.31 $0.31 NEIGHBORHOOD SHOPPING CENTER $0.33 $0.33 $0.34 $0.34 $0.34 $0.35 OFFICE -COMMERCIAL (<100,000 SF)$0.25 $0.25 $0.26 $0.26 $0.26 $0.27 OFFICE -GOVERNMENT $0.27 $0.27 $0.28 $0.28 $0.28 $0.29 OFFICE -HIGH RISE $0.26 $0.27 $0.27 $0.28 $0.28 $0.28 OFFICE -MEDICAL $0.30 $0.30 $0.31 $0.31 $0.31 $0.32 OUTDOOR TENNIS COURT $1.04 $1.06 $1.07 $1.09 $1.10 $1.11 RACE TRACK $0.33 $0.34 $0.34 $0.35 $0.35 $0.36 REGIONAL SHOPPING CENTER $0.23 $0.23 $0.24 $0.24 $0.24 $0.25 RESORT HOTEL $0.28 $0.29 $0.29 $0.30 $0.30 $0.30 RESTAURANT -FAST FOOD $1.09 $1.10 $1.12 $1.14 $1.15 $1.16 RESTAURANT -QUALITY $0.44 $0.45 $0.46 $0.46 $0.47 $0.47 RESTAURANT -SIT DOWN $0.68 $0.69 $0.70 $0.71 $0.72 $0.72 S &L -WALK IN $0.44 $0.44 $0.45 $0.45 $0.46 $0.46 S &L -WITH DRIVE THRU $0.50 $0.51 $0.51 $0.52 $0.53 $0.53 UNIVERSITY $0.27 $0.28 $0.28 $0.29 $0.29 $0.29 ALL OTHER COMMERCIAL USES NOT IDENTIFIED ABOVE $0.21 $0.21 $0.21 $0.22 $0.22 $0.22 ALL OTHER INDUSTRIAL USES NOT IDENTIFIED ABOVE $0.20 $0.21 $0.21 $0.21 $0.21 $0.22 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 1.5%. ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES. CITY OF CARLSBAD ATTACHMENT A COMMUNITY FACILITIES DISTRICT NO.1 Page 11 TAX RATES FOR FISCAL YEAR 2016-17 SPECIAL DEVELOPMENT TAX ONE-TIME 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 $3.267.56 $3,367.34 $3,425.26 $3,487.48 $3,550.82 $3,660.93 1.51 -4.0 DU/ACRE $3,267.56 $3,367.34 $3,425.26 $3,487.48 $3,550.82 $3,660.93 4.1 -8.0 DU/ACRE $1,969.91 $2,030.07 $2,064.98 $2,102.49 $2,140.68 $2,207.06 8.1 -15.0 DU/ACRE $1,969.91 $2,030.07 $2,064.98 $2,102.49 $2,140.68 $2,207.06 15.1 -23.0 DU/ACRE $1,969.91 $2,030.07 $2,064.98 $2,102.49 $2,140.68 $2,207.06 NON-RESIDENTIAL (PER SQ.FT.) (10%ofthe Maximum Tax) AUTO -GASOLINE $0.45 $0.46 $0.47 $0.48 $0.49 $0.50 AUTO -REPAIR & SALES $0.24 $0.25 $0.26 $0.26 $0.27 $0.27 AUTO CAR WASH $0.39 $0.40 $0.41 $0.42 $0.42 $0.44 BANK -WALK IN $0.71 $0.73 $0.75 $0.76 $0.77 $0.80 BANK -WITH DRIVE THRU $0.89 $0.91 $0.93 $0.95 $0.96 $0.99 BOWLING ALLEY $0.44 $0.45 $0.46 $0.47 $0.48 $0.49 CAMPGROUND $0.77 $0.80 $0.81 $0.83 $0.84 $0.87 CHURCH $0.30 $0.31 $0.32 $0.32 $0.33 $0.34 COMMERCIAL SHOPS $0.24 $0.25 $0.26 $0.26 $0.27 $0.27 COMMUNITY SHOPPING CENTER $0.28 $0.29 $0.29 $0.30 $0.30 $0.31 CONVENIENCE MARKET $1.04 $1.08 $1.09 $1.11 $1.13 $1.17 DISCOUNT STORE $0.24 $0.25 $0.26 $0.26 $0.27 $0.27 GOLF COURSE $0.33 $0.34 $0.35 $0.35 $0.36 $0.37 GROCERY STORE $0.40 $0.41 $0.42 $0.42 $0.43 $0.44 HEALTH CLUB $0.29 $0.30 $0.30 $0.31 $0.31 $0.32 HELIPORTS $0.57 $0.59 $0.60 $0.61 $0.62 $0.64 HOSPITAL -CONVALESCENT $0.35 $0.36 $0.36 $0.37 $0.38 $0.39 HOSPITAL -GENERAL $0.49 $0.51 $0.52 $0.53 $0.54 $0.55 HOTEL -CONV. FAC/COMM.$0.39 $0.40 $0.41 $0.42 $0.42 $0.44 INDOOR SPORTS ARENA $0.35 $0.36 $0.36 $0.37 $0.38 $0.39 INDUSTRIAL -COMMERCIAL BUSINESS PARK $0.23 $0.24 $0.25 $0.25 $0.25 $0.26 JUNIOR COLLEGE $0.29 $0.30 $0.31 $0.31 $0.32 $0.33 LIBRARY $0.44 $0.46 $0.46 $0.47 $0.48 $0.50 LUMBER/HARDWARE STORE $0.24 $0.25 $0.26 $0.26 $0.27 $0.27 MARINA $0.68 $0.70 $0.72 $0.73 $0.74 $0.77 MOTEL $0.32 $0.33 $0.33 $0.34 $0.35 $0.36 NEIGHBORHOOD SHOPPING CENTER $0.35 $0.36 $0.37 $0.38 $0.38 $0.39 OFFICE -COMMERCIAL (<100,000 SF)$0.27 $0.28 $0.28 $0.29 $0.29 $0.30 OFFICE -GOVERNMENT $0.29 $0.30 $0.31 $0.31 $0.32 $0.33 OFFICE -HIGH RISE $0.29 $0.29 $0.30 $0.30 $0.31 $0.32 OFFICE -MEDICAL $0.32 $0.33 $0.34 $0.34 $0.35 $0.36 OUTDOOR TENNIS COURT $1.12 $1.16 $1.18 $1.20 $1.22 $1.26 RACE TRACK $0.36 $0.37 $0.38 $0.39 $0.39 $0.40 REGIONAL SHOPPING CENTER $0.25 $0.26 $0.26 $0.27 $0.27 $0.28 RESORT HOTEL $0.31 $0.32 $0.32 $0.33 $0.33 $0.34 RESTAURANT -FAST FOOD $1.17 $1.21 $1.23 $1.25 $1.28 $1.32 RESTAURANT -QUALITY $0.48 $0.49 $0.50 $0.51 $0.52 $0.54 RESTAURANT -SIT DOWN $0.73 $0.76 $0.77 $0.78 $0.80 $0.82 S & L -WALK IN $0.47 $0.48 $0.49 $0.50 $0.51 $0.53 S & L -WITH DRIVE THRU $0.54 $0.56 $0.57 $0.58 $0.59 $0.60 UNIVERSITY $0.30 $0.30 $0.31 $0.32 $0.32 $0.33 ALL OTHER COMMERCIAL USES NOT IDENTIFIED ABOVE $0.22 $0.23 $0.23 $0.24 $0.24 $0.25 ALL OTHER INDUSTRIAL USES NOT IDENTIFIED ABOVE $0.22 $0.23 $0.23 $0.23 $0.24 $0.25 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 1.5%. ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES. CITY OF CARLSBAD ATTACHMENT A COMMUNITY FACILITIES DISTRICT NO.1 Page 12 TAX RATES FOR FISCAL YEAR 2016-17 SPECIAL DEVELOPMENT TAX ONE-TIME 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 FY 2015-16 FY 2016-17 RESIDENTIAL (PER DWELLING UNIT) (55%ofthe Maximum Tax) 0 -1.5 DU /ACRE $3,605.18 $3,654.95 $3,698.29 $3,698.29 $3,776.13 $3,820.91 $3,849.35 1.51 -4.0 DU/ACRE $3,605.18 $3,654.95 $3,698.29 $3,698.29 $3,776.13 $3,820.91 $3,849.35 4.1 -8.0 DU/ACRE $2,173.45 $2,203.45 $2,229.58 $2,229.58 $2,276.51 $2,303.50 $2,320.65 8.1 -15.0 DU/ACRE $2,173.45 $2,203.45 $2,229.58 $2,229.58 $2,276.51 $2,303.50 $2,320.65 15.1 -23.0 DU/ACRE $2,173.45 $2,203.45 $2,229.58 $2,229.58 $2,276.51 $2,303.50 $2,320.65 NON-RESIDENTIAL (PER SQ.FT.) (10% of the Maximum Tax) AUTO -GASOLINE $0.49 $0.50 $0.51 $0.51 $0.52 $0.52 $0.53 AUTO -REPAIR & SALES $0.27 $0.27 $0.28 $0.28 $0.28 $0.29 $0.29 AUTO CAR WASH $0.43 $0.44 $0.44 $0.44 $0.45 $0.46 $0.46 BANK -WALK IN $0.79 $0.80 $0.81 $0.81 $0.82 $0.83 $0.84 BANK -WITH DRIVE THRU $0.98 $0.99 $1.00 $1.00 $1.02 $1.04 $1.04 BOWLING ALLEY $0.48 $0.49 $0.50 $0.50 $0.51 $0.51 $0.52 CAMPGROUND $0.85 $0.86 $0.87 $0.87 $0.89 $0.90 $0.91 CHURCH $0.33 $0.34 $0.34 $0.34 $0.35 $0.35 $0.35 COMMERCIAL SHOPS $0.27 $0.27 $0.28 $0.28 $0.28 $0.29 $0.29 COMMUNITY SHOPPING CENTER $0.31 $0.31 $0.32 $0.32 $0.32 $0.33 $0.33 CONVENIENCE MARKET $1.15 $1.17 $1.18 $1.18 $1.21 $1.22 $1.23 DISCOUNT STORE $0.27 $0.27 $0.28 $0.28 $0.28 $0.29 $0.29 GOLF COURSE $0.37 $0.37 $0.38 $0.38 $0.38 $0.39 $0.39 GROCERY STORE $0.44 $0.44 $0.45 $0.45 $0.46 $0.46 $0.47 HEALTH CLUB $0.32 $0.32 $0.32 $0.32 $0.33 $0.34 $0.34 HELIPORTS $0.63 $0.64 $0.64 $0.64 $0.66 $0.66 $0.67 HOSPITAL -CONVALESCENT $0.38 $0.39 $0.39 $0.39 $0.40 $0.40 $0.41 HOSPITAL -GENERAL $0.54 $0.55 $0.56 $0.56 $0.57 $0.58 $0.58 HOTEL -CONV. FAC/COMM.$0.43 $0.44 $0.44 $0.44 $0.45 $0.46 $0.46 INDOOR SPORTS ARENA $0.38 $0.39 $0.39 $0.39 $0.40 $0.40 $0.41 INDUSTRIAL -COMMERCIAL BUSINESS PARK $0.26 $0.26 $0.26 $0.26 $0.27 $0.27 $0.28 JUNIOR COLLEGE $0.32 $0.33 $0.33 $0.33 $0.34 $0.34 $0.35 LIBRARY $0.49 $0.50 $0.50 $0.50 $0.51 $0.52 $0.52 LUMBER/HARDWARE STORE $0.27 $0.27 $0.28 $0.28 $0.28 $0.29 $0.29 MARINA $0.75 $0.76 $0.77 $0.77 $0.79 $0.80 $0.80 MOTEL $0.35 $0.36 $0.36 $0.36 $0.37 $0.37 $0.38 NEIGHBORHOOD SHOPPING CENTER $0.39 $0.39 $0.40 $0.40 $0.41 $0.41 $0.41 OFFICE -COMMERCIAL (<100,000 SF)$0.30 $0.30 $0.31 $0.31 $0.31 $0.32 $0.32 OFFICE -GOVERNMENT $0.32 $0.33 $0.33 $0.33 $0.34 $0.34 $0.34 OFFICE -HIGH RISE $0.31 $0.32 $0.32 $0.32 $0.33 $0.33 $0.34 OFFICE -MEDICAL $0.35 $0.36 $0.36 $0.36 $0.37 $0.37 $0.38 OUTDOOR TENNIS COURT $1.24 $1.26 $1.27 $1.27 $1.30 $1.32 $1.32 RACE TRACK $0.40 $0.40 $0.41 $0.41 $0.42 $0.42 $0.43 REGIONAL SHOPPING CENTER $0.28 $0.28 $0.28 $0.28 $0.29 $0.29 $0.29 RESORT HOTEL $0.34 $0.34 $0.35 $0.35 $0.35 $0.36 $0.36 RESTAURANT -FAST FOOD $1.30 $1.31 $1.33 $1.33 $1.36 $1.37 $1.38 RESTAURANT -QUALITY $0.53 $0.54 $0.54 $0.54 $0.55 $0.56 $0.56 RESTAURANT -SIT DOWN $0.81 $0.82 $0.83 $0.83 $0.85 $0.86 $0.86 S &L -WALK IN $0.52 $0.53 $0.53 $0.53 $0.54 $0.55 $0.55 S &L -WITH DRIVE THRU $0.59 $0.60 $0.61 $0.61 $0.62 $0.63 $0.64 UNIVERSITY $0.33 $0.33 $0.33 $0.33 $0.34 $0.35 $0.35 ALL OTHER COMMERCIAL USES NOT IDENTIFIED ABOVE $0.25 $0.25 $0.25 $0.25 $0.26 $0.26 $0.26 ALL OTHER INDUSTRIAL USES NOT IDENTIFIED ABOVE $0.24 $0.25 $0.25 $0.25 $0.25 $0.26 $0.26 NOTES: TAX RATE AREA I INCLUDES PROPERTY WITHIN BRIDGE AND THOROUGHFARE DISTRICT NO.1. TAX RATE AREA II EXCLUDES PROPERTY WITHIN BRIDGE AND THOROUGHFARE DISTRICT NO.1. ENGINEERING NEWS RECORD INFLATION RATE WAS 1.5%. ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES.