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HomeMy WebLinkAbout2018-06-26; City Council; Resolution 2018-104RESOLUTION NO. 2018-104 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF CARLSBAD, CALIFORNIA, ESTABLISHING THE FISCAL YEAR 2018-19 SPECIAL TAXES FOR COMMUNITY FACILITIES DISTRICT NO. 1. EXHIBIT 1 WHEREAS, the CITY COUNCIL of the CITY OF CARLSBAD, CALIFORNIA, (hereinafter referred to as the "legislative body"), has initiated proceedings, held a public hearing, conducted an election and received a favorable vote from the qualified electors relating to the levy of a special tax in a community facilities district, all as authorized pursuant to the terms and provisions of the "Mello- Roos Community Facilities Act of 1982", being Chapter 2.5, Part 1, Division 2, Title 5 of the Government Code of the State of California. This Community Facilities District shall hereinafter be referred to as COMMUNITY FACILITIES DISTRICT NO. 1 (hereinafter referred to as 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 2018-19. NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Carlsbad, California, as follows: 1. That the above recitations are true and correct. 2. That the specific rate and amount of the special tax to be collected for Fiscal Year 2018-19 to pay for the costs and expenses for the referenced District is hereby determined and established as set forth in the attached, referenced and incorporated as Attachment A. 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 of the District. June 26, 2018 Item #4 Page 5 of 19 4. That the proceeds of the special tax shall be used to pay, in whole or in part, the costs of the following, in the following order of priority: a. Payment of principal and interest on any outstanding authorized bonded indebtedness; services; b. Necessary replenishment of bond reserve funds or other reserve funds; c. Payment of costs and expenses of authorized public facilities and public d. Repayment of advances and loans, if appropriate. The proceeds of the special taxes shall be used as set forth above, and shall not be used for 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 same procedure and sale in cases of any delinquency for ad valorem taxes, and the Tax Collector is hereby authorized to deduct reasonable administrative costs 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 annual special tax for each parcel within the District and provide a list of those special taxes to the Auditor of the County. The Auditor of the County is 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. June 26, 2018 Item #4 Page 6 of 19 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. PASSED, APPROVED AND ADOPTED at a Regular Meeting of the City Council of the City of Carlsbad on the 26th day of June, 2018, by the following vote, to wit: AYES: NOES: ABSENT: M. Hall, K. Blackburn, M. Schumacher, C. Schumacher, M. Packard. None. None. June 26, 2018 Item #4 Page 7 of 19 PROPERTY TYPE TAX RATE IMPROVEMENT AREA I: RESIDENTIAL (PER ACRE) RL RLM RM RMH RH NON-RESIDENTIAL (PER ACRE) COMMERCIAL INDUSTRIAL PROPERTY TYPE TAX RATE IMPROVEMENT AREA II: RESIDENTIAL (PER ACRE) RL RLM RM RMH RH NON-RESIDENTIAL (PER ACRE) COMMERCIAL INDUSTRIAL CITY OF CARLSBAD COMMUNITY FACILITES DISTRICT NO. 1 TAX RATES FOR FISCAL YEAR 2018-19 MAXIMUM UNDEVELOPED PROPERTY TAX FORMATION OR ANNEXATION DATE MAY7, 1991 FY 1993-94 FY 1994-95 FY 1995-96 FY 1996-97 $394 $408 $412 $412 $413 1,082 1,121 1,133 1,133 1,134 1,814 1,878 1,899 1,899 1,901 2,781 2,880 2,911 2,911 2,914 3,914 4,054 4,099 4,099 4,103 $3,364 $3,484 $3,522 $3,522 $3,525 1,682 1,742 1,761 1,761 1,763 FORMATION OR ANNEXATION DATE MAY 7, 1991 FY 1993-94 FY 1994-95 FY 1995-96 FY 1996-97 $388 $402 $406 $406 $407 1,065 1,103 1,115 1,115 1,116 1,706 1,767 1,786 1,786 1,788 2,618 2,712 2,741 2,741 2,744 3,839 3,976 4,019 4,019 4,023 $2,242 $2,323 $2,348 $2,348 $2,350 1,345 1,394 1,409 1,409 1,410 ATTACHMENT A Page 1 FY 1997-98 FY 1998-99 $415 $418 1,141 1,148 1,912 1,923 2,932 2,949 4,127 4,152 $3,546 $3,568 1,773 1,784 FY 1997-98 FY 1998-99 $409 $412 1,123 1,130 1,798 1,809 2,760 2,777 4,047 4,071 $2,364 $2,378 1,419 1,427 NOTE: ACTUAL TAX RATES FOR UNDEVELOPED PROPERTY FOR FISCAL YEAR 2017-18 ARE HEREIN ESTABLISHED AT $0 PER ACRE. June 26, 2018 Item #4 Page 8 of 19 PROPERTY TYPE TAX RATE IMPROVEMENT AREA I: RESIDENTIAL (PER ACRE) RL RLM RM RMH RH NON-RESIDENTIAL (PER ACRE) COMMERCIAL INDUSTRIAL PROPERTY TYPE TAX RATE IMPROVEMENT AREA II: RESIDENTIAL (PER ACRE) RL RLM RM RMH RH NON-RESIDENTIAL (PER ACRE) COMMERCIAL INDUSTRIAL CITY OF CARLSBAD COMMUNITY FACILITES DISTRICT NO. 1 TAX RATES FOR FISCAL YEAR 2018-19 MAXIMUM UNDEVELOPED PROPERTY TAX FORMATION OR ANNEXATION DATE FY 1999-00 FY 2000-01 FY 2001-02 FY 2002-03 FY 2003-04 $422 $429 $436 $440 $444 1,161 1,179 1,197 1,209 1,220 1,945 1,977 2,006 2,026 2,044 2,983 3,031 3,076 3,106 3,134 4,199 4,267 4,330 4,373 4,412 $3,608 $3,667 $3,721 $3,758 $3,791 1,804 1,833 1,860 1,879 1,896 FORMATION OR ANNEXATION DATE FY 1999-00 FY 2000-01 FY 2001-02 FY 2002-03 FY 2003-04 $416 $423 $429 $434 $438 1,143 1,161 1,178 1,190 1,201 1,830 1,859 1,887 1,905 1,922 2,808 2,854 2,896 2,925 2,951 4,118 4,185 4,246 4,288 4,327 $2,405 $2,444 $2,481 $2,505 $2,527 1,443 1,467 1,488 1,503 1,516 ATTACHMENT A Page 2 FY 2004-05 FY 2005-06 $450 $464 1,237 1,275 2,073 2,137 3,179 3,276 4,475 4,612 $3,845 $3,963 1,923 1,981 FY 2004-05 FY 2005-06 $444 $457 1,218 1,255 1,950 2,009 2,993 3,084 4,389 4,523 $2,564 $2,642 1,538 1,585 NOTE: ACTUAL TAX RATES FOR UNDEVELOPED PROPERTY FOR FISCAL YEAR 2017-18 ARE HEREIN ESTABLISHED AT $0 PER ACRE. June 26, 2018 Item #4 Page 9 of 19 PROPERTY TYPE TAX RATE IMPROVEMENT AREA I: RESIDENTIAL (PER ACRE) RL RLM RM RMH RH NON-RESIDENTIAL (PER ACRE) COMMERCIAL INDUSTRIAL PROPERTY TYPE TAX RATE IMPROVEMENT AREA II: RESIDENTIAL (PER ACRE) RL RLM RM RMH RH NON-RESIDENTIAL (PER ACRE) COMMERCIAL INDUSTRIAL CITY OF CARLSBAD COMMUNITY FACILITES DISTRICT NO. 1 TAX RATES FOR FISCAL YEAR 2018-19 MAXIMUM UNDEVELOPED PROPERTY TAX FORMATION OR ANNEXATION DATE FY 2006-07 FY 2007-08 FY 2008-09 FY 2009-10 FY 2010-11 $472 $481 $489 $504 $497 1,297 1,320 1,344 1,386 1,365 2,173 2,213 2,253 2,323 2,288 3,332 3,393 3,454 3,562 3,507 4,691 4,776 4,863 5,014 4,937 $4,031 $4,104 $4,179 $4,308 $4,243 2,015 2,052 2,089 2,154 2,121 FORMATION OR ANNEXATION DATE FY 2006-07 FY 2007-08 FY 2008-09 FY 2009-10 FY 2010-11 $465 $474 $482 $497 $490 1,276 1,300 1,323 1,364 1,344 2,044 2,081 2,119 2,185 2,151 3,137 3,194 3,252 3,353 3,302 4,600 4,684 4,769 4,917 4,842 $2,687 $2,736 $2,786 $2,872 $2,828 1,612 1,642 1,671 1,723 1,697 ATTACHMENT A Page 3 FY 2011-12 FY 2012-13 $504 $510 1,384 1,400 2,319 2,347 3,556 3,598 5,006 5,065 $4,301 $4,352 2,151 2,176 FY 2011-12 FY 2012-13 $496 $502 1,362 1,378 2,181 2,207 3,348 3,388 4,909 4,967 $2,868 $2,902 1,721 1,741 NOTE: ACTUAL TAX RATES FOR UNDEVELOPED PROPERTY FOR FISCAL YEAR 2017-18 ARE HEREIN ESTABLISHED AT $0 PER ACRE. June 26, 2018 Item #4 Page 10 of 19 PROPERTY TYPE TAX RATE IMPROVEMENT AREA I: RESIDENTIAL (PER ACRE) RL RLM RM RMH RH NON-RESIDENTIAL (PER ACRE) COMMERCIAL INDUSTRIAL PROPERTY TYPE TAX RATE IMPROVEMENT AREA II: RESIDENTIAL (PER ACRE) RL RLM RM RMH RH NON-RESIDENTIAL (PER ACRE) COMMERCIAL INDUSTRIAL CITY OF CARLSBAD COMMUNITY FACILITES DISTRICT NO. 1 TAX RATES FOR FISCAL YEAR 2018-19 MAXIMUM UNDEVELOPED PROPERTY TAX ATTACHMENT A Page 4 FORMATION OR ANNEXATION DATE FY 2013-14 FY 2014-15 FY 2015-16 FY 2016-17 FY 2017-18 FY 2018-19 $510 $520 $526 $530 $542 $548 1,400 1,429 1,446 1,457 1,488 1,506 2,347 2,396 2,424 2,442 2,494 2,525 3,598 3,674 3,717 3,745 3,824 3,871 5,065 5,172 5,233 5,272 5,383 5,449 $4,352 $4,444 $4,497 $4,530 $4,625 $4,683 2,176 2,222 2,248 2,265 2,313 2,341 FORMATION OR ANNEXATION DATE FY 2013-14 FY 2014-15 FY 2015-16 FY 2016-17 FY 2017-18 FY 2018-19 $502 $513 $519 $523 $534 $540 1,378 1,407 1,424 1,435 1,465 1,483 2,207 2,253 2,280 2,297 2,345 2,374 3,388 3,459 3,500 3,526 3,600 3,645 4,967 5,072 5,132 5,170 5,279 5,344 $2,902 $2,963 $2,998 $3,020 $3,084 $3,122 1,741 1,778 1,799 1,812 1,850 1,873 NOTE: ACTUAL TAX RATES FOR UNDEVELOPED PROPERTY FOR FISCAL YEAR 2017-18 ARE HEREIN ESTABLISHED AT $0 PER ACRE. June 26, 2018 Item #4 Page 11 of 19 CITY OF CARLSBAD COMMUNITY FACILITIES DISTRICT NO. 1 TAX RATES FOR FISCAL YEAR 2018-19 SPECIAL DEVELOPMENT TAX ONE-TIME PROPERTY TYPE FORMATION OR ANNEXATION DATE TAX RATE IMPROVEMENT AREA I: MAY 7, 1991 FY 1993-94 FY 1994-95 RESIDENTIAL (PER DWELLING UNIT) (55% of the Maximum Tax) 0 -1.5 DU /ACRE $3,431.72 $3,554.48 $3,593.15 1.51 -4.0 DU/ACRE 3,431.72 3,554.48 3,593.15 4.1 -8.0 DU/ACRE 2,166.02 2,243.50 2,267.91 8.1 -15.0 DU/ACRE 2,166.02 2,243.50 2,267.91 15.1 -23.0 DU/ACRE 2,166.02 2,243.50 2,267.91 NON-RESIDENTIAL (PER SQ.FT.) (10% of the Maximum Tax) AUTO -GASOLINE $1.14 $1.18 $1.19 AUTO -REPAIR & SALES 0.48 0.50 0.50 AUTO CAR WASH 0.88 0.92 0.93 BANK -WALK IN 1.80 1.86 1.88 BANK -WITH DRIVE THRU 2.53 2.62 2.65 BOWLING ALLEY 0.93 0.96 0.97 CAMPGROUND 2.45 2.54 2.57 CHURCH 0.42 0.43 0.44 COMMERCIAL SHOPS 0.41 0.42 0.43 COMMUNITY SHOPPING CENTER 0.59 0.62 0.62 CONVENIENCE MARKET 3.83 3.96 4.01 DISCOUNT STORE 0.45 0.47 0.47 GOLF COURSE 0.43 0.44 0.45 GROCERY STORE 1.09 1.13 1.14 HEALTH CLUB 0.41 0.42 0.42 HELIPORTS 1.49 1.54 1.56 HOSPITAL-CONVALESCENT 0.33 0.34 0.34 HOSPITAL -GENERAL 0.54 0.56 0.57 HOTEL -CONV. FAC/COMM. 0.49 0.50 0.51 INDOOR SPORTS ARENA 0.33 0.34 0.34 INDUSTRIAL -COMMERCIAL BUSINESS PARK 0.30 0.31 0.31 JUNIOR COLLEGE 0.31 0.32 0.32 LIBRARY 0.60 0.62 0.63 LUMBER/HARDWARE STORE 0.35 0.36 0.36 MARINA 2.08 2.16 2.18 MOTEL 0.38 0.39 0.39 NEIGHBORHOOD SHOPPING CENTER 0.91 0.94 0.95 OFFICE -COMMERCIAL(< 100,000 SF) 0.36 0.37 0.38 OFFICE -GOVERNMENT 0.41 0.43 0.43 OFFICE -HIGH RISE 0.37 0.39 0.39 OFFICE -MEDICAL 0.34 0.35 0.36 OUTDOOR TENNIS COURT 3.94 4.08 4.13 RACE TRACK 0.71 0.74 0.75 REGIONAL SHOPPING CENTER 0.47 0.49 0.49 RESORT HOTEL 0.32 0.33 0.34 RESTAURANT -FAST FOOD 3.99 4.13 4.18 RESTAURANT -QUALITY 0.92 0.95 0.96 RESTAURANT -SIT DOWN 2.13 2.20 2.23 S & L-WALK IN 0.77 0.80 0.81 S & L -WITH DRIVE THRU 1.06 1.10 1.11 UNIVERSITY 0.32 0.33 0.33 ALL OTHER COMMERCIAL USES NOT IDENTIFIED ABOVE 0.30 0.31 0.31 ALL OTHER INDUSTRIAL USES NOT IDENTIFIED ABOVE 0.24 0.25 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 2.5%. ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES. FY 1995-96 FY 1996-97 $3,593.15 $3,596.74 3,593.15 3,596.74 2,267.91 2,270.18 2,267.91 2,270.18 2,267.91 2,270.18 $1.19 $1.19 0.50 0.50 0.93 0.93 1.88 1.88 2.65 2.65 0.97 0.97 2.57 2.57 0.44 0.44 0.43 0.43 0.62 0.62 4.01 4.01 0.47. 0.47 0.45 0.45 1.14 1.14 0.42 0.42 1.56 1.56 0.34 0.34 0.57 0.57 0.51 0.51 0.34 0.34 0.31 0.31 0.32 0.32 0.63 0.63 0.36 0.36 2.18 2.18 0.39 0.40 0.95 0.95 0.38 0.38 0.43 0.43 0.39 0.39 0.36 0.36 4.13 4.13 0.75 0.75 0.49 0.49 0.34 0.34 4.18 4.18 0.96 0.97 2.23 2.23 0.81 0.81 1.11 1.11 0.33 0.33 0.31 0.31 0.26 0.26 ATTACHMENT A Page 5 FY 1997-98 FY 1998-99 $3,618.19 $3,639.77 3,618.19 3,639.77 2,283.72 2,297.34 2,283.72 2,297.34 2,283.72 2,297.34 $1.20 $1.21 0.50 0.51 0.93 0.94 1.90 1.91 2.67 2.68 0.98 0.99 2.59 2.60 0.44 0.44 0.43 0.43 0.63 0.63 4.04 4.06 0.48 0.48 0.45 0.45 1.15 1.16 0.43 0.43 1.57 1.58 0.34 0.35 0.57 0.58 0.51 0.52 0.34 0.35 0.32 0.32 0.32 0.33 0.63 0.63 0.36 0.37 2.19 2.21 0.40 0.40 0.95 0.96 0.38 0.38 0.43 0.44 0.39 0.40 0.36 0.36 4.16 4.18 0.75 0.76 0.50 0.50 0.34 0.34 4.21 4.23 0.97 0.98 2.24 2.25 0.81 0.82 1.12 1.13 0.33 0.34 0.32 0.32 0.26 0.26 June 26, 2018 Item #4 Page 12 of 19 CITY OF CARLSBAD COMMUNITY FACILITIES DISTRICT NO. 1 TAX RATES FOR FISCAL YEAR 2018-19 SPECIAL DEVELOPMENT TAX ONE-TIME PROPERTY TYPE FORMATION OR ANNEXATION DATE TAX RATE IMPROVEMENT AREA I: FY 1999-00 FY 2000-01 FY 2001-02 RESIDENTIAL (PER DWELLING UNIT) (55% of the Maximum Tax) 0 -1.5 DU /ACRE $3,681.15 $3,740.91 $3,796.19 1.51 -4.0 DU/ACRE 3,681.15 3,740.91 3,796.19 4.1 -8.0 DU/ACRE 2,323.46 2,361.17 2,396.07 8.1 -15.0 DU/ACRE 2,323.46 2,361.17 2,396.07 15.1 -23.0 DU/ACRE 2,323.46 2,361.17 2,396.07 NON-RESIDENTIAL (PER SQ.FT.) (10% of the Maximum Tax) AUTO -GASOLINE $1.22 $1.24 $1.26 AUTO -REPAIR & SALES 0.51 0.52 0.53 AUTO CAR WASH 0.95 0.96 0.98 BANK-WALK IN 1.93 1.96 1.99 BANK -WITH DRIVE THRU 2.72 2.76 2.80 BOWLING ALLEY 1.00 1.01 1.03 CAMPGROUND 2.63 2.68 2.71 CHURCH 0.45 0.46 0.46 COMMERCIAL SHOPS 0.44 0.44 0.45 COMMUNITY SHOPPING CENTER 0.64 0.65 0.66 CONVENIENCE MARKET 4.11 4.17 4.23 DISCOUNT STORE 0.48 0.49 0.50 GOLF COURSE 0.46 0.47 0.47 GROCERY STORE 1.17 1.19 1.21 HEALTH CLUB 0.43 0.44 0.45 HELIPORTS 1.60 1.62 1.65 HOSPITAL-CONVALESCENT 0.35 0.36 0.36 HOSPITAL -GENERAL 0.58 0.59 0.60 HOTEL -CONV. FAG/COMM. 0.52 0.53 0.54 INDOOR SPORTS ARENA 0.35 0.36 0.36 INDUSTRIAL -COMMERCIAL BUSINESS PARK 0.32 0.33 0.33 JUNIOR COLLEGE 0.33 0.33 0.34 LIBRARY 0.64 0.65 0.66 LUMBER/HARDWARE STORE 0.37 0.38 0.38 MARINA 2.23 2.27 2.30 MOTEL 0.40 0.41 0.42 NEIGHBORHOOD SHOPPING CENTER 0.97 0.99 1.00 OFFICE -COMMERCIAL (< 100,000 SF) 0.38 0.39 0.40 OFFICE -GOVERNMENT 0.44 0.45 0.45 OFFICE -HIGH RISE 0.40 0.41 0.41 OFFICE -MEDICAL 0.36 0.37 0.38 OUTDOOR TENNIS COURT 4.23 4.30 4.36 RACETRACK 0.77 0.78 0.79 REGIONAL SHOPPING CENTER 0.50 0.51 0.52 RESORT HOTEL 0.35 0.35 0.36 RESTAURANT-FAST FOOD 4.28 4.35 4.41 RESTAURANT -QUALITY 0.99 1.00 1.02 RESTAURANT -SIT DOWN 2.28 2.32 2.35 S & L-WALK IN 0.83 0.84 0.85 S & L -WITH DRIVE THRU 1.14 1.16 1.18 UNIVERSITY 0.34 0.35 0.35 ALL OTHER COMMERCIAL USES NOT IDENTIFIED ABOVE 0.32 0.33 0.33 ALL OTHER INDUSTRIAL USES NOT IDENTIFIED ABOVE 0.26 0.27 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 2.5%. ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES. FY 2002-03 FY 2003-04 $3,833.78 $3,867.97 3,833.78 3,867.97 2,419.79 2,441.38 2,419.79 2,441.38 2,419.79 2,441.38 $1.27 $1.28 0.53 0.54 0.99 1.00 2.01 2.03 2.83 2.85 1.04 1.05 2.74 2.77 0.47 0.47 0.45 0.46 0.66 0.67 4.28 4.31 0.50 0.51 0.48 0.48 1.22 1.23 0.45 0.46 1.66 1.68 0.36 0.37 0.61 0.61 0.54 0.55 0.36 0.37 0.34 0.34 0.34 0.35 0.67 0.67 0.39 0.39 2.33 2.35 0.42 0.42 1.01 1.02 0.40 0.40 0.46 0.46 0.42 0.42 0.38 0.38 4.41 4.45 0.80 0.81 0.52 0.53 0.36 0.36 4.46 4.50 1.03 1.04 2.38 2.40 0.86 0.87 1.19 1.20 0.35 0.36 0.34 0.34 0.27 0.27 ATTACHMENT A Page6 FY 2004-05 FY 2005-06 $3,923.26 $4,043.07 3,923.26 4,043.07 2,476.27 2,551.89 2,476.27 2,551.89 2,476.27 2,551.89 $1.30 $1.34 0.55 0.56 1.01 1.04 2.06 2.12 2.89 2.98 1.06 1.09 2.81 2.89 0.48 0.49 0.46 0.48 0.68 0.70 4.38 4.51 0.52 0.53 0.49 0.51 1.25 1.28 0.46 0.48 1.70 1.76 0.37 0.38 0.62 0.64 0.56 0.57 0.37 0.38 0.34 0.35 0.35 0.36 0.68 0.70 0.40 0.41 2.38 2.45 0.43 0.44 1.04 1.07 0.41 0.42 0.47 0.48 0.43 0.44 0.39 0.40 4.51 4.65 0.82 0.84 0.54 0.55 0.37 0.38 4.56 4.70 1.05 1.08 2.43 2.50 0.88 0.91 1.22 1.25 0.36 0.37 0.34 0.35 0.28 0.29 June 26, 2018 Item #4 Page 13 of 19 CITY OF CARLSBAD COMMUNITY FACILITIES DISTRICT NO. 1 TAX RATES FOR FISCAL YEAR 2018-19 SPECIAL DEVELOPMENT TAX ONE-TIME PROPERTY TYPE FORMATION OR ANNEXATION DATE TAX RATE IMPROVEMENT AREA I: FY 2006-07 FY 2007-08 FY 2008-09 RESIDENTIAL (PER DWELLING UNIT) (55% of the Maximum Tax) 0 -1.5 DU /ACRE $4,112.60 $4,187.30 $4,263.36 1.51 -4.0 DU/ACRE 4,112.60 4,187.30 4,263.36 4.1 -8.0 DU/ACRE 2,595.78 2,642.93 2,690.94 8.1 -15.0 DU/ACRE 2,595.78 2,642.93 2,690.94 15.1 -23.0 DU/ACRE 2,595.78 2,642.93 2,690.94 NON-RESIDENTIAL (PER SQ.FT.) (10% of the Maximum Tax) AUTO -GASOLINE $1.36 $1.39 $1.41 AUTO -REPAIR & SALES 0.57 0.58 0.59 AUTO CAR WASH 1.06 1.08 1.10 BANK -WALK IN 2.15 2.19 2.23 BANK -WITH DRIVE THRU 3.03 3.09 3.14 BOWLING ALLEY 1.11 1.13 1.15 CAMPGROUND 2.94 2.99 3.05 CHURCH 0.50 0.51 0.52 COMMERCIAL SHOPS 0.49 0.50 0.50 COMMUNITY SHOPPING CENTER 0.71 0.73 0.74 CONVENIENCE MARKET 4.59 4.67 4.76 DISCOUNT STORE 0.54 0.55 0.56 GOLF COURSE 0.51 0.52 0.53 GROCERY STORE 1.31 1.33 1.35 HEALTH CLUB 0.49 0.49 0.50 HELIPORTS 1.79 1.82 1.85 HOSPITAL -CONVALESCENT 0.39 0.40 0.41 HOSPITAL -GENERAL 0.65 0.66 0.68 HOTEL -CONV. FAC/COMM. 0.58 0.59 0.60 INDOOR SPORTS ARENA 0.39 0.40 0.41 INDUSTRIAL -COMMERCIAL BUSINESS PARK 0.36 0.37 0.37 JUNIOR COLLEGE 0.37 0.37 0.38 LIBRARY 0.72 0.73 0.74 LUMBER/HARDWARE STORE 0.41 0.42 0.43 MARINA 2.49 2.54 2.59 MOTEL 0.45 0.46 0.47 NEIGHBORHOOD SHOPPING CENTER 1.09 1.10 1.12 OFFICE -COMMERCIAL (< 100,000 SF) 0.43 0.44 0.45 OFFICE -GOVERNMENT 0.49 0.50 0.51 OFFICE -HIGH RISE 0.45 0.46 0.46 OFFICE -MEDICAL 0.41 0.41 0.42 OUTDOOR TENNIS COURT 4.73 4.81 4.90 RACE TRACK 0.86 0.87 0.89 REGIONAL SHOPPING CENTER 0.56 0.57 0.58 RESORT HOTEL 0.39 0.39 0.40 RESTAURANT -FAST FOOD 4.78 4.87 4.96 RESTAURANT -QUALITY 1.10 1.12 1.14 RESTAURANT -SIT DOWN 2.55 2.59 2.64 S & L-WALK IN 0.93 0.94 0.96 S & L -WITH DRIVE THRU 1.27 1.30 1.32 UNIVERSITY 0.38 0.39 0.39 ALL OTHER COMMERCIAL USES NOT IDENTIFIED ABOVE 0.36 0.37 0.37 ALL OTHER INDUSTRIAL USES NOT IDENTIFIED ABOVE 0.29 0.30 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 2.5%. ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES. FY 2009-10 FY 2010-11 $4,395.56 $4,328.62 4,395.56 4,328.62 2,774.38 2,732.13 2,774.38 2,732.13 2,774.38 2,732.13 $1.46 $1.43 0.61 0.60 1.13 1.12 2.30 2.27 3.24 3.19 1.19 1.17 3.14 3.10 0.54 0.53 0.52 0.51 0.76 0.75 4.90 4.83 0.58 0.57 0.55 0.54 1.40 1.38 0.52 0.51 1.91 1.88 0.42 0.41 0.70 0.69 0.62 0.61 0.42 0.41 0.38 0.38 0.39 0.39 0.76 0.75 0.44 0.44 2.67 2.63 0.48 0.48 1.16 1.14 0.46 0.45 0.53 0.52 0.48 0.47 0.43 0.43 5.05 4.97 0.92 0.90 0.60 0.59 0.41 0.41 5.11 5.03 1.18 1.16 2.72 2.68 0.99 0.97 1.36 1.34 0.41 0.40 0.38 0.38 0.31 0.31 ATTACHMENT A Page7 FY 2011-12 FY 2012-13 $4,388.39 $4,440.42 4,388.39 4,440.42 2,769.85 2,802.69 2,769.85 2,802.69 2,769.85 2,802.69 $1.45 $1.47 0.61 0.62 1.13 1.14 2.30 2.33 3.24 3.28 1.19 1.20 3.14 3.18 0.54 0.54 0.52 0.53 0.76 0.77 4.89 4.95 0.58 0.58 0.55 0.55 1.39 1.41 0.52 0.52 1.91 1.93 0.42 0.42 0.70 0.70 0.62 0.63 0.42 0.42 0.38 0.39 0.39 0.40 0.76 0.77 0.44 0.45 2.66 2.69 0.48 0.49 1.16 1.17 0.46 0.46 0.53 0.53 0.48 0.48 0.43 0.44 5.04 5.10 0.91 0.92 0.60 0.61 0.41 0.42 5.10 5.16 1.18 1.19 2.72 2.75 0.99 1.00 1.36 1.38 0.41 0.41 0.38 0.39 0.31 0.32 June 26, 2018 Item #4 Page 14 of 19 CITY OF CARLSBAD COMMUNITY FACILITIES DISTRICT NO. 1 TAX RATES FOR FISCAL YEAR 2018-19 SPECIAL DEVELOPMENT TAX ONE-TIME PROPERTY TYPE FORMATION OR ANNEXATION DATE TAX RATE IMPROVEMENT AREA I: FY 2013-14 FY 2014-15 FY 2015-16 RESIDENTIAL (PER DWELLING UNIT) (55% of the Maximum Tax) 0-1.5 DU /ACRE $4,440.42 $4,533.88 $4,587.64 1.51 -4.0 DU/ACRE 4,440.42 4,533.88 4,587.64 4.1 -8.0 DU/ACRE 2,802.69 2,861.68 2,895.61 8.1 -15.0 DU/ACRE 2,802.69 2,861.68 2,895.61 15.1 -23.0 DU/ACRE 2,802.69 2,861.68 2,895.61 NON-RESIDENTIAL (PER SQ.FT.) (10% of the Maximum Tax) AUTO -GASOLINE $1.47 $1.50 $1.52 AUTO -REPAIR & SALES 0.62 0.63 0.64 AUTO CAR WASH 1.14 1.17 1.18 BANK-WALK IN 2.33 2.38 2.40 BANK -WITH DRIVE THRU 3.28 3.34 3.38 BOWLING ALLEY 1.20 1.23 1.24 CAMPGROUND 3.18 3.24 3.28 CHURCH 0.54 0.55 0.56 COMMERCIAL SHOPS 0.53 0.54 0.54 COMMUNITY SHOPPING CENTER 0.77 0.79 0.79 CONVENIENCE MARKET 4.95 5.06 5.12 DISCOUNT STORE 0.58 0.60 0.60 GOLF COURSE 0.55 0.57 0.57 GROCERY STORE 1.41 1.44 1.46 HEALTH CLUB 0.52 0.54 0.54 HELIPORTS 1.93 1.97 1.99 HOSPITAL -CONVALESCENT 0.42 0.43 0.44 HOSPITAL -GENERAL 0.70 0.72 0.73 HOTEL -CONV. FAC/COMM. 0.63 0.64 0.65 INDOOR SPORTS ARENA 0.42 0.43 0.44 INDUSTRIAL -COMMERCIAL BUSINESS PARK 0.39 0.40 0.40 JUNIOR COLLEGE 0.40 0.41 0.41 LIBRARY 0.77 0.79 0.80 LUMBER/HARDWARE STORE 0.45 0.46 0.46 MARINA 2.69 2.75 2.78 MOTEL 0.49 0.50 0.50 NEIGHBORHOOD SHOPPING CENTER 1.17 1.20 1.21 OFFICE -COMMERCIAL (< 100,000 SF) 0.46 0.47 0.48 OFFICE -GOVERNMENT 0.53 0.54 0.55 OFFICE -HIGH RISE 0.48 0.49 0.50 OFFICE -MEDICAL 0.44 0.45 0.45 OUTDOOR TENNIS COURT 5.10 5.21 5.27 RACE TRACK 0.92 0.94 0.96 REGIONAL SHOPPING CENTER 0.61 0.62 0.63 RESORT HOTEL 0.42 0.43 0.43 RESTAURANT -FAST FOOD 5.16 5.27 5.33 RESTAURANT -QUALITY 1.19 1.22 1.23 RESTAURANT -SIT DOWN 2.75 2.81 2.84 S & L-WALK IN 1.00 1.02 1.03 S & L -WITH DRIVE THRU 1.38 1.41 1.42 UNIVERSITY 0.41 0.42 0.42 ALL OTHER COMMERCIAL USES NOT IDENTIFIED ABOVE 0.39 0.40 0.40 ALL OTHER INDUSTRIAL USES NOT IDENTIFIED ABOVE 0.32 0.32 0.33 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 2.5%. ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES. FY 2016-17 FY 2017-18 $4,621.79 $4,719.07 4,621.79 4,719.07 2,917.17 2,978.57 2,917.17 2,978.57 2,917.17 2,978.57 $1.53 $1.56 0.64 0.66 1.19 1.22 2.42 2.47 3.41 3.48 1.25 1.28 3.31 3.37 0.56 0.58 0.55 0.56 0.80 0.82 5.15 5.26 0.61 0.62 0.58 0.59 1.47 1.50 0.55 0.56 2.01 2.05 0.44 0.45 0.73 0.75 0.65 0.67 0.44 0.45 0.40 0.41 0.41 0.42 0.80 0.82 0.47 0.48 2.80 2.86 0.51 0.52 1.22 1.25 0.48 0.49 0.55 0.56 0.50 0.51 0.46 0.47 5.31 5.42 0.96 0.98 0.63 0.65 0.43 0.44 5.37 5.48 1.24 1.27 2.86 2.92 1.04 1.06 1.43 1.46 0.43 0.44 0.40 0.41 0.33 0.34 ATTACHMENT A Page 8 FY 2018-19 $4,777.33 4,777.33 3,015.34 3,015.34 3,015.34 $1.58 0.67 1.23 2.50 3.52 1.29 3.42 0.58 0.57 0.83 5.33 0.63 0.60 1.52 0.56 2.07 0.45 0.76 0.68 0.45 0.42 0.43 0.83 0.48 2.90 0.52 1.26 0.50 0.57 0.52 0.47 5.49 1.00 0.65 0.45 5.55 1.28 2.96 1.08 1.48 0.44 0.42 0.34 June 26, 2018 Item #4 Page 15 of 19 CITY OF CARLSBAD COMMUNITY FACILITIES DISTRICT NO. 1 TAX RATES FOR FISCAL YEAR 2018-19 SPECIAL DEVELOPMENT TAX ONE-TIME PROPERTY TYPE FORMATION OR ANNEXATION DA TE TAX RATE IMPROVEMENT AREA II: MAY 7, 1991 FY 1993-94 FY 1994-95 RESIDENTIAL (PER DWELLING UNIT) (55% of the Maximum Tax) 0-1.5 DU /ACRE $2,956.12 $3,061.86 $3,095.18 1.51 -4.0 DU/ACRE 2,956.12 3,061.86 3,095.18 4.1 -8.0 DU/ACRE 1,782.15 1,845.90 1,865.98 8.1 -15.0 DU/ACRE 1,782.15 1,845.90 1,865.98 15.1 -23.0 DU/ACRE 1,782.15 1,845.90 1,865.98 NON-RESIDENTIAL (PER SQ.FT.) (10% of the Maximum Tax) AUTO -GASOLINE $0.41 $0.42 $0.42 AUTO -REPAIR & SALES 0.22 0.23 0.23 AUTO CAR WASH 0.35 0.37 0.37 BANK -WALK IN 0.64 0.67 0.68 BANK -WITH DRIVE THRU 0.80 0.83 0.84 BOWLING ALLEY 0.40 0.41 0.42 CAMPGROUND 0.70 0.72 0.73 CHURCH 0.27 0.28 0.28 COMMERCIAL SHOPS 0.22 0.23 0.23 COMMUNITY SHOPPING CENTER 0.25 0.26 0.26 CONVENIENCE MARKET 0.94 0.98 0.99 DISCOUNT STORE 0.22 0.23 0.23 GOLF COURSE 0.30 0.31 0.31 GROCERY STORE 0.36 0.37 0.38 HEALTH CLUB 0.26 0.27 0.27 HELIPORTS 0.51 0.53 0.54 HOSPITAL-CONVALESCENT 0.31 0.32 0.33 HOSPITAL -GENERAL 0.45 0.46 0.47 HOTEL -CONV. FAG/COMM. 0.35 0.37 0.37 INDOOR SPORTS ARENA 0.31 0.32 0.33 INDUSTRIAL -COMMERCIAL BUSINESS PARK 0.21 0.22 0.22 JUNIOR COLLEGE 0.27 0.28 0.28 LIBRARY 0.40 0.42 0.42 LUMBER/HARDWARE STORE 0.22 0.23 0.23 MARINA 0.62 0.64 0.65 MOTEL 0.29 0.30 0.30 NEIGHBORHOOD SHOPPING CENTER 0.32 0.33 0.33 OFFICE -COMMERCIAL(< 100,000 SF) 0.25 0.25 0.26 OFFICE -GOVERNMENT 0.26 0.27 0.28 OFFICE -HIGH RISE 0.26 0.27 0.27 OFFICE -MEDICAL 0.29 0.30 0.30 OUTDOOR TENNIS COURT 1.02 1.05 1.07 RACE TRACK 0.33 0.34 0.34 REGIONAL SHOPPING CENTER 0.23 0.23 0.24 RESORT HOTEL 0.28 0.29 0.29 RESTAURANT -FAST FOOD 1.06 1.10 1.11 RESTAURANT -QUALITY 0.43 0.45 0.45 RESTAURANT -SIT DOWN 0.66 0.69 0.69 S & L-WALK IN 0.42 0.44 0.44 S & L -WITH DRIVE THRU 0.49 0.51 0.51 UNIVERSITY 0.27 0.28 0.28 ALL OTHER COMMERCIAL USES NOT IDENTIFIED ABOVE 0.20 0.21 0.21 ALL OTHER INDUSTRIAL USES NOT IDENTIFIED ABOVE 0.20 0.21 0.21 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 2.5%. ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES. FY 1995-96 FY 1996-97 $3,095.18 $3,098.27 3,095.18 3,098.27 1,865.98 1,867.85 1,865.98 1,867.85 1,865.98 1,867.85 $0.42 $0.42 0.23 0.23 0.37 0.37 0.68 0.68 0.84 0.84 0.42 0.42 0.73 0.73 0.28 0.28 0.23 0.23 0.26 0.26 0.99 0.99 0.23 0.23 0.31 0.31 0.38 0.38 0.27 0.27 0.54 0.54 0.33 0.33 0.47 0.47 0.37 0.37 0.33 0.33 0.22 0.22 0.28 0.28 0.42 0.42 0.23 0.23 0.65 0.65 0.30 0.30 0.33 0.33 0.26 0.26 0.28 0.28 0.27 0.27 0.30 0.30 1.07 1.07 0.34 0.34 0.24 0.24 0.29 0.29 1.11 1.11 0.45 0.45 0.69 0.69 0.44 0.45 0.51 0.51 0.28 0.28 0.21 0.21 0.21 0.21 ATTACHMENT A Page9 FY 1997-98 FY 1998-99 $3,116.75 $3,135.34 3,116.75 3,135.34 1,878.99 1,890.20 1,878.99 1,890.20 1,878.99 1,890.20 $0.43 $0.43 0.23 0.23 0.37 0.37 0.68 0.68 0.85 0.85 0.42 0.42 0.74 0.74 0.29 0.29 0.23 0.23 0.27 0.27 1.00 1.00 0.23 0.23 0.32 0.32 0.38 0.38 0.27 0.27 0.54 0.55 0.33 0.33 0.47 0.47 0.37 0.37 0.33 0.33 0.22 0.22 0.28 0.28 0.42 0.43 0.23 0.23 0.65 0.66 0.30 0.31 0.34 0.34 0.26 0.26 0.28 0.28 0.27 0.27 0.31 0.31 1.07 1.08 0.34 0.35 0.24 0.24 0.29 0.29 1.12 1.13 0.46 0.46 0.70 0.70 0.45 0.45 0.51 0.52 0.28 0.28 0.21 0.21 0.21 0.21 June 26, 2018 Item #4 Page 16 of 19 CITY OF CARLSBAD COMMUNITY FACILITIES DISTRICT NO. 1 TAX RATES FOR FISCAL YEAR 2018-19 SPECIAL DEVELOPMENT TAX ONE-TIME PROPERTY TYPE FORMATION OR ANNEXATION DATE TAX RATE IMPROVEMENT AREA II: FY 1999-00 FY 2000-01 FY 2001-02 RESIDENTIAL (PER DWELLING UNIT) (55% of the Maximum Tax) 0 -1.5 DU /ACRE $3,170.98 $3,222.46 $3,270.08 1.51 -4.0 DU/ACRE 3,170.98 3,222.46 3,270.08 4.1 -8.0 DU/ACRE 1,911.69 1,942.72 1,971.43 8.1 -15.0 DU/ACRE 1,911.69 1,942.72 1,971.43 15.1 -23.0 DU/ACRE 1,911.69 1,942.72 1,971.43 NON-RESIDENTIAL (PER SQ.FT.) (10% of the Maximum Tax) AUTO -GASOLINE $0.43 $0.44 $0.45 AUTO -REPAIR & SALES 0.24 0.24 0.24 AUTO CAR WASH 0.38 0.38 0.39 BANK -WALK IN 0.69 0.70 0.71 BANK -WITH DRIVE THRU 0.86 0.87 0.89 BOWLING ALLEY 0.43 0.4,3 0.44 CAMPGROUND 0.75 0.76 0.77 CHURCH 0.29 0.30 0.30 COMMERCIAL SHOPS 0.24 0.24 0.24 COMMUNITY SHOPPING CENTER 0.27 0.27 0.28 CONVENIENCE MARKET 1.01 1.03 1.04 DISCOUNT STORE 0.24 0.24 0.24 GOLF COURSE 0.32 0.33 0.33 GROCERY STORE 0.38 0.39 0.40 HEALTH CLUB 0.28 0.28 0.29 HELIPORTS 0.55 0.56 0.57 HOSPITAL -CONVALESCENT 0.34 0.34 0.35 HOSPITAL -GENERAL 0.48 0.49 0.49 HOTEL -CONV. FAC/COMM. 0.38 0.38 0.39 INDOOR SPORTS ARENA 0.34 0.34 0.35 INDUSTRIAL -COMMERCIAL BUSINESS PARK 0.23 0.23 0.23 JUNIOR COLLEGE 0.29 0.29 0.29 LIBRARY 0.43 0.44 0.44 LUMBER/HARDWARE STORE 0.24 0.24 0.24 MARINA 0.66 0.67 0.68 MOTEL 0.31 0.31 0.32 NEIGHBORHOOD SHOPPING CENTER 0.34 0.35 0.35 OFFICE -COMMERCIAL(< 100,000 SF) 0.26 0.27 0.27 OFFICE -GOVERNMENT 0.28 0.29 0.29 OFFICE -HIGH RISE 0.28 0.28 0.29 OFFICE -MEDICAL 0.31 0.32 0.32 OUTDOOR TENNIS COURT 1.09 1.11 1.13 RACE TRACK 0.35 0.36 0.36 REGIONAL SHOPPING CENTER 0.24 0.25 0.25 RESORT HOTEL 0.30 0.30 0.31 RESTAURANT -FAST FOOD 1.14 1.16 1.18 RESTAURANT -QUALITY 0.46 0.47 0.48 RESTAURANT-SIT DOWN 0.71 0.72 0.73 S & L-WALK IN 0.46 0.46 0.47 S & L -WITH DRIVE THRU 0.52 0.53 0.54 UNIVERSITY 0.29 0.29 0.30 ALL OTHER COMMERCIAL USES NOT IDENTIFIED ABOVE 0.22 0.22 0.22 ALL OTHER INDUSTRIAL USES NOT IDENTIFIED ABOVE 0.21 0.22 0.22 NOTES: T AA RATE AREA I INCLUDES PROPERTY WITHIN BRIDGE AND THOROUGHFARE DISTRICT NO. 1. T AA RATE AREA II EXCLUDES PROPERTY WITHIN BRIDGE AND THOROUGHFARE DISTRICT NO. 1. ENGINEERING NEWS RECORD INFLATION RATE WAS 2.5%. ACTUAL TAA RATES CALCULATED TO FOUR DECIMAL PLACES. FY 2002-03 FY 2003-04 $3,302.46 $3,331.91 3,302.46 3,331.91 1,990.95 2,008.70 1,990.95 2,008.70 1,990.95 2,008.70 $0.45 $0.46 0.25 0.25 0.39 0.40 0.72 0.73 0.90 0.90 0.44 0.45 0.78 0.79 0.30 0.31 0.25 0.25 0.28 0.28 1.06 1.06 0.25 0.25 0.34 0.34 0.40 0.40 0.29 0.29 0.57 0.58 0.35 0.35 0.50 0.50 0.39 0.40 0.35 0.35 0.24 0.24 0.30 0.30 0.45 0.45 0.25 0.25 0.69 0.70 0.32 0.33 0.36 0.36 0.27 0.28 0.29 0.30 0.29 0.29 0.32 0.33 1.14 1.15 0.36 0.37 0.25 0.25 0.31 0.31 1.19 1.20 0.48 0.49 0.74 0.75 0.47 0.48 0.54 0.55 0.30 0.30 0.23 0.23 0.22 0.22 ATTACHMENT A Page 10 FY 2004-05 FY 2005-06 $3,379.54 $3,482.74 3,379.54 3,482.74 2,037.41 2,099.63 2,037.41 2,099.63 2,037.41 2,099.63 $0.46 $0.48 0.25 0.26 0.40 0.42 0.74 0.76 0.92 0.94 0.45 0.47 0.80 0.82 0.31 0.32 0.25 0.26 0.29 0.30 1.08 1.11 0.25 0.26 0.34 0.35 0.41 0.42 0.30 0.31 0.59 0.61 0.36 0.37 0.51 0.53 0.40 0.42 0.36 0.37 0.24 0.25 0.30 0.31 0.46 0.47 0.25 0.26 0.71 0.73 0.33 0.34 0.36 0.37 0.28 0.29 0.30 0.31 0.29 0.30 0.33 0.34 1.16 1.20 0.37 0.38 0.26 0.27 0.32 0.33 1.21 1.25 0.50 0.51 0.76 0.78 0.49 0.50 0.56 0.57 0.31 0.32 0.23 0.24 0.23 0.23 June 26, 2018 Item #4 Page 17 of 19 CITY OF CARLSBAD COMMUNITY FACILITIES DISTRICT NO. 1 TAX RATES FOR FISCAL YEAR 2018-19 SPECIAL DEVELOPMENT TAX ONE-TIME PROPERTY TYPE FORMATION OR ANNEXATION DATE TAX RATE IMPROVEMENT AREA II: FY 2006-07 FY 2007-08 FY 2008-09 RESIDENTIAL (PER DWELLING UNIT) (55% of the Maximum Tax) 0 -1.5 DU /ACRE $3,542.64 $3,606.99 $3,672.50 1.51 -4.0 DU/ACRE 3,542.64 3,606.99 3,672.50 4.1 -8.0 DU/ACRE 2,135.74 2,174.54 2,214.04 8.1 -15.0 DU/ACRE 2,135.74 2,174.54 2,214.04 15.1 -23.0 DU/ACRE 2,135.74 2,174.54 2,214.04 NON-RESIDENTIAL (PER SQ.FT.) (10% of the Maximum Tax) AUTO -GASOLINE $0.49 $0.49 $0.50 AUTO -REPAIR & SALES 0.27 0.27 0.28 AUTO CAR WASH 0.42 0.43 0.44 BANK-WALK IN 0.77 0.79 0.80 BANK -WITH DRIVE THRU 0.96 0.98 1.00 BOWLING ALLEY 0.48 0.48 0.49 CAMPGROUND 0.84 0.85 0.87 CHURCH 0.33 0.33 0.34 COMMERCIAL SHOPS 0.27 0.27 0.28 COMMUNITY SHOPPING CENTER 0.30 0.31 0.31 CONVENIENCE MARKET 1.13 1.15 1.17 DISCOUNT STORE 0.27 0.27 0.28 GOLF COURSE 0.36 0.37 0.37 GROCERY STORE 0.43 0.44 0.45 HEALTH CLUB 0.31 0.32 0.32 HELIPORTS 0.62 0.63 0.64 HOSPITAL -CONVALESCENT 0.37 0.38 0.39 HOSPITAL -GENERAL 0.53 0.54 0.55 HOTEL -CONV. FAC/COMM. 0.42 0.43 0.44 INDOOR SPORTS ARENA 0.37 0.38 0.39 INDUSTRIAL -COMMERCIAL BUSINESS PARK 0.25 0.26 0.26 JUNIOR COLLEGE 0.32 0.32 0.33 LIBRARY 0.48 0.49 0.50 LUMBER/HARDWARE STORE 0.27 0.27 0.28 MARINA 0.74 0.75 0.77 MOTEL 0.35 0.35 0.36 NEIGHBORHOOD SHOPPING CENTER 0.38 0.39 0.40 OFFICE -COMMERCIAL(< 100,000 SF) 0.29 0.30 0.30 OFFICE -GOVERNMENT 0.32 0.32 0.33 OFFICE -HIGH RISE 0.31 0.31 0.32 OFFICE -MEDICAL 0.35 0.35 0.36 OUTDOOR TENNIS COURT 1.22 1.24 1.26 RACE TRACK 0.39 0.40 0.41 REGIONAL SHOPPING CENTER 0.27 0.28 0.28 RESORT HOTEL 0.33 0.34 0.34 RESTAURANT-FAST FOOD 1.27 1.30 1.32 RESTAURANT -QUALITY 0.52 0.53 0.54 RESTAURANT -SIT DOWN 0.79 0.81 0.82 S & L-WALK IN 0.51 0.52 0.53 S & L -WITH DRIVE THRU 0.58 0.60 0.61 UNIVERSITY 0.32 0.33 0.33 ALL OTHER COMMERCIAL USES NOT IDENTIFIED ABOVE 0.24 0.25 0.25 ALL OTHER INDUSTRIAL USES NOT IDENTIFIED ABOVE 0.24 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 2.5%. ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES. FY 2009-10 FY 2010-11 $3,786.38 $3,728.72 3,786.38 3,728.72 2,282.69 2,247.93 2,282.69 2,247.93 2,282.69 2,247.93 $0.52 $0.51 0.28 0.28 0.45 0.45 0.83 0.81 1.03 1.01 0.51 0.50 0.90 0.88 0.35 0.34 0.28 0.28 0.32 0.32 1.21 1.19 0.28 0.28 0.38 0.38 0.46 0.45 0.33 0.33 0.66 0.65 0.40 0.39 0.57 0.56 0.45 0.45 0.40 0.39 0.27 0.27 0.34 0.34 0.51 0.51 0.28 0.28 0.79 0.78 0.37 0.36 0.41 0.40 0.31 0.31 0.34 0.33 0.33 0.33 0.37 0.37 1.30 1.28 0.42 0.41 0.29 0.28 0.36 0.35 1.36 1.34 0.55 0.55 0.85 0.84 0.54 0.54 0.62 0.62 0.34 0.34 0.26 0.25 0.25 0.25 ATTACHMENT A Page 11 FY 2011-12 FY 2012-13 $3,780.20 $3,825.03 3,780.20 3,825.03 2,278.96 2,305.99 2,278.96 2,305.99 2,278.96 2,305.99 $0.52 $0.52 0.28 0.29 0.45 0.46 0.82 0.83 1.03 1.04 0.51 0.51 0.89 0.90 0.35 0.35 0.28 0.29 0.32 0.33 1.21 1.22 0.28 0.29 0.38 0.39 0.46 0.46 0.33 0.34 0.66 0.67 0.40 0.40 0.57 0.58 0.45 0.46 0.40 0.40 0.27 0.27 0.34 0.34 0.51 0.52 0.28 0.29 0.79 0.80 0.37 0.37 0.41 0.41 0.31 0.32 0.34 0.34 0.33 0.33 0.37 0.38 1.30 1.32 0.42 0.42 0.29 0.29 0.35 0.36 1.36 1.37 0.55 0.56 0.85 0.86 0.54 0.55 0.62 0.63 0.34 0.35 0.26 0.26 0.25 0.26 June 26, 2018 Item #4 Page 18 of 19 CITY OF CARLSBAD COMMUNITY FACILITIES DISTRICT NO. 1 TAX RATES FOR FISCAL YEAR 2018-19 SPECIAL DEVELOPMENT TAX ONE-TIME PROPERTY TYPE FORMATION OR ANNEXATION DATE TAX RATE IMPROVEMENT AREA II: FY 2013-14 FY 2014-15 FY 2015-16 RESIDENTIAL (PER DWELLING UNIT) (55% of the Maximum Tax) 0-1.5 DU /ACRE $3,825.03 $3,905.53 $3,951.84 1.51 -4.0 DU/ACRE 3,825.03 3,905.53 3,951.84 4.1 -8.0 DU/ACRE 2,305.99 2,354.52 2,382.44 8.1 -15.0 DU/ACRE 2,305.99 2,354.52 2,382.44 15.1 -23.0 DU/ACRE 2,305.99 2,354.52 2,382.44 NON-RESIDENTIAL (PER SQ.FT.) (10% of the Maximum Tax) AUTO -GASOLINE $0.52 $0.54 $0.54 AUTO -REPAIR & SALES 0.29 0.29 0.30 AUTO CAR WASH 0.46 0.47 0.47 BANK -WALK IN 0.83 0.85 0.86 BANK -WITH DRIVE THRU 1.04 1.06 1.07 BOWLING ALLEY 0.51 0.52 0.53 CAMPGROUND 0.90 0.92 0.93 CHURCH 0.35 0.36 0.36 COMMERCIAL SHOPS 0.29 0.29 0.30 COMMUNITY SHOPPING CENTER 0.33 0.33 0.34 CONVENIENCE MARKET 1.22 1.25 1.26 DISCOUNT STORE 0.29 0.29 0.30 GOLF COURSE 0.39 0.40 0.40 GROCERY STORE 0.46 0.47 0.48 HEALTH CLUB 0.34 0.34 0.35 HELIPORTS 0.67 0.68 0.69 HOSPITAL-CONVALESCENT 0.40 0.41 0.42 HOSPITAL -GENERAL 0.58 0.59 0.60 HOTEL -CONV. FAC/COMM. 0.46 0.47 0.47 INDOOR SPORTS ARENA 0.40 0.41 0.42 INDUSTRIAL -COMMERCIAL BUSINESS PARK 0.27 0.28 0.28 JUNIOR COLLEGE 0.34 0.35 0.36 LIBRARY 0.52 0.53 0.54 LUMBER/HARDWARE STORE 0.29 0.29 0.30 MARINA 0.80 0.82 0.83 MOTEL 0.37 0.38 0.39 NEIGHBORHOOD SHOPPING CENTER 0.41 0.42 0.43 OFFICE -COMMERCIAL(< 100,000 SF) 0.32 0.32 0.33 OFFICE -GOVERNMENT 0.34 0.35 0.35 OFFICE -HIGH RISE 0.33 0.34 0.34 OFFICE -MEDICAL 0.38 0.38 0.39 OUTDOOR TENNIS COURT 1.32 1.34 1.36 RACE TRACK 0.42 0.43 0.44 REGIONAL SHOPPING CENTER 0.29 0.30 0.30 RESORT HOTEL 0.36 0.37 0.37 RESTAURANT -FAST FOOD 1.37 1.40 1.42 RESTAURANT -QUALITY 0.56 0.57 0.58 RESTAURANT -SIT DOWN 0.86 0.88 0.89 S & L-WALK IN 0.55 0.56 0.57 S & L -WITH DRIVE THRU 0.63 0.64 0.65 UNIVERSITY 0.35 0.35 0.36 ALL OTHER COMMERCIAL USES NOT IDENTIFIED ABOVE 0.26 0.27 0.27 ALL OTHER INDUSTRIAL USES NOT IDENTIFIED ABOVE 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 N0.1. ENGINEERING NEWS RECORD INFLATION RATE WAS 2.5%. ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES. FY 2016-17 FY 2017-18 $3,981.26 $4,065.06 3,981.26 4,065.06 2,400.18 2,450.69 2,400.18 2,450.69 2,400.18 2,450.69 $0.55 $0.56 0.30 0.30 0.48 0.49 0.87 0.89 1.08 1.10 0.53 0.55 0.94 0.96 0.37 0.37 0.30 0.30 0.34 0.35 1.27 1.30 0.30 0.30 0.40 0.41 0.48 0.49 0.35 0.36 0.69 0.71 0.42 0.43 0.60 0.61 0.48 0.49 0.42 0.43 0.29 0.29 0.36 0.37 0.54 0.55 0.30 0.30 0.83 0.85 0.39 0.40 0.43 0.44 0.33 0.34 0.35 0.36 0.35 0.35 0.39 0.40 1.37 1.40 0.44 0.45 0.30 0.31 0.37 0.38 1.43 1.46 0.58 0.60 0.89 0.91 0.57 0.58 0.66 0.67 0.36 0.37 0.27 0.28 0.27 0.27 ATTACHMENT A Page 12 FY 2018-19 $4,115.24 4,115.24 2,480.95 2,480.95 2,480.95 $0.56 0.31 0.49 0.90 1.12 0.55 0.97 0.38 0.31 0.35 1.32 0.31 0.42 0.50 0.36 0.72 0.44 0.62 0.49 0.44 0.29 0.37 0.56 0.31 0.86 0.40 0.44 0.34 0.37 0.36 0.40 1.42 0.45 0.31 0.39 1.48 0.60 0.92 0.59 0.68 0.37 0.28 0.28 June 26, 2018 Item #4 Page 19 of 19