Loading...
HomeMy WebLinkAbout2020-06-09; City Council; Resolution 2020-101RESOLUTION NO. 2020-101 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF CARLSBAD, CALIFORNIA, ESTABLISHING THE FISCAL YEAR 2020-21 SPECIAL TAXES FOR COMMUNITY FACILITIES DISTRICT NO. 1. WHEREAS, the CITY COUNCIL of the CITY OF CARLSBAD, CALIFORNIA ("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 be referred to as COMMUNITY FACILITIES DISTRICT NO. 1 ("District"); and WHEREAS, this legislative body, by Ordinance as authorized by California Government Code Section 53340, has authorized the levy of a special tax to pay for costs and expenses related to the District, and this legislative body desires to establish the specific rate of the special tax to be collected for the next fiscal year 2020-21. NOW, THEREFORE, BE IT RESOLVED by the City Council ofthe 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 2020-21 to pay for the costs and expenses for the District is determined and established as set forth in Attachment A. 3. That the rate as set forth in Attachment A does not exceed the amount as previously authorized by the Ordinance of this legislative body, and is not in excess of that as previously approved by the qualified electors of the District. 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; b. Necessary replenishment of bond reserve funds or other reserve funds; c. Payment of costs and expenses of authorized public facilities; d. Repayment of advances and loans, if appropriate; and June 9, 2020 Item #3 Page 7 of 26 e. Payment of administrative expenses of the District. 5. That the proceeds of the special taxes shall be used as set forth above and shall not be used for any other purpose. 6. That 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 authorized to deduct reasonable administrative costs incurred in collecting any said special tax. 7. That all monies above collected shall be paid into the District funds, including any bond fund and reserve fund. 8. That the Finance Director is 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 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. 9. That 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 9th day of June 2020, by the following vote, to wit: AYES: NAYS: ABSENT: Hall, Blackburn, Bhat-Patel, Schumacher. None. None. MATT HALL, Mayor ~ Hec-/or 6omo1 Dep,; ,&/ BARBARA ENGLESON, City Clerk c,·11 (SEAL) C J'!i✓ June 9, 2020 Item #3 Page 8 of 26 ATTACHMENT A Page 1 PROPERTY TYPE 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 $396 $410 $415 $415 $415 $417 RLM 1,088 1,127 1,139 1,139 1,140 1,147 RM 1,823 1,889 1,909 1,909 1,911 1,923 RMH 2,796 2,896 2,927 2,927 2,930 2,948 RH 3,936 4,077 4,121 4,121 4,125 4,150 NON-RESIDENTIAL (PER ACRE) COMMERCIAL $3,382 $3,503 $3,541 $3,541 $3,545 $3,566 INDUSTRIAL 1,691 1,752 1,771 1,771 1,772 1,783 PROPERTY TYPE 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 $390 $404 $409 $409 $409 $412 RLM 1,071 1,109 1,121 1,121 1,122 1,129 RM 1,715 1,776 1,796 1,796 1,797 1,808 RMH 2,632 2,727 2,756 2,756 2,759 2,775 RH 3,860 3,998 4,041 4,041 4,045 4,070 NON-RESIDENTIAL (PER ACRE) COMMERCIAL $2,255 $2,335 $2,361 $2,361 $2,363 $2,377 INDUSTRIAL 1,353 1,401 1,416 1,416 1,418 1,426 NOTE: ACTUAL TAX RATES FOR UNDEVELOPED PROPERTY FOR FISCAL YEAR 2020-21 ARE HEREIN ESTABLISHED AT $0 PER ACRE. 2020-21 MAXIMUM PERCENTAGE 2020-21 ACTUAL PERCENTAGE 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 -0.40%. ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES. % OF ONE-TIME SPECIAL TAX 13.81% 7.50% FORMATION OR ANNEXATION DATE FORMATION OR ANNEXATION DATE TAX RATES FOR FISCAL YEAR 2020-21 ANNUAL NON-RESIDENTIAL TAX - DEVELOPED PROPERTY CITY OF CARLSBAD COMMUNITY FACILITES DISTRICT NO. 1 TAX RATES FOR FISCAL YEAR 2020-21 MAXIMUM UNDEVELOPED PROPERTY TAX June 9, 2020 Item #3 Page 9 of 26 ATTACHMENT A Page 2 PROPERTY TYPE 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 $420 $425 $432 $438 $442 $446 RLM 1,154 1,167 1,186 1,203 1,215 1,226 RM 1,934 1,956 1,988 2,017 2,037 2,055 RMH 2,965 2,999 3,048 3,093 3,123 3,151 RH 4,174 4,222 4,290 4,354 4,397 4,436 NON-RESIDENTIAL (PER ACRE) COMMERCIAL $3,587 $3,628 $3,687 $3,741 $3,778 $3,812 INDUSTRIAL 1,794 1,814 1,843 1,871 1,889 1,906 PROPERTY TYPE 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 $414 $419 $426 $432 $436 $440 RLM 1,136 1,149 1,167 1,185 1,196 1,207 RM 1,819 1,840 1,869 1,897 1,916 1,933 RMH 2,792 2,824 2,870 2,912 2,941 2,967 RH 4,094 4,140 4,208 4,270 4,312 4,350 NON-RESIDENTIAL (PER ACRE) COMMERCIAL $2,391 $2,419 $2,458 $2,494 $2,519 $2,541 INDUSTRIAL 1,435 1,451 1,475 1,497 1,511 1,525 NOTE: ACTUAL TAX RATES FOR UNDEVELOPED PROPERTY FOR FISCAL YEAR 2020-21 ARE HEREIN ESTABLISHED AT $0 PER ACRE. FORMATION OR ANNEXATION DATE FORMATION OR ANNEXATION DATE CITY OF CARLSBAD COMMUNITY FACILITES DISTRICT NO. 1 TAX RATES FOR FISCAL YEAR 2020-21 MAXIMUM UNDEVELOPED PROPERTY TAX June 9, 2020 Item #3 Page 10 of 26 ATTACHMENT A Page 3 PROPERTY TYPE 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 $453 $467 $475 $483 $492 $507 RLM 1,244 1,282 1,304 1,327 1,352 1,393 RM 2,085 2,148 2,185 2,225 2,265 2,336 RMH 3,196 3,294 3,351 3,411 3,473 3,581 RH 4,500 4,637 4,717 4,802 4,890 5,041 NON-RESIDENTIAL (PER ACRE) COMMERCIAL $3,866 $3,985 $4,053 $4,127 $4,202 $4,332 INDUSTRIAL 1,933 1,992 2,027 2,063 2,101 2,166 PROPERTY TYPE 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 $446 $460 $468 $476 $485 $500 RLM 1,224 1,262 1,283 1,307 1,331 1,372 RM 1,961 2,021 2,055 2,093 2,131 2,197 RMH 3,009 3,101 3,155 3,212 3,270 3,372 RH 4,413 4,547 4,626 4,710 4,795 4,944 NON-RESIDENTIAL (PER ACRE) COMMERCIAL $2,578 $2,656 $2,702 $2,751 $2,801 $2,888 INDUSTRIAL 1,547 1,594 1,621 1,651 1,681 1,733 NOTE: ACTUAL TAX RATES FOR UNDEVELOPED PROPERTY FOR FISCAL YEAR 2020-21 ARE HEREIN ESTABLISHED AT $0 PER ACRE. FORMATION OR ANNEXATION DATE FORMATION OR ANNEXATION DATE CITY OF CARLSBAD COMMUNITY FACILITES DISTRICT NO. 1 TAX RATES FOR FISCAL YEAR 2020-21 MAXIMUM UNDEVELOPED PROPERTY TAX June 9, 2020 Item #3 Page 11 of 26 ATTACHMENT A Page 4 PROPERTY TYPE TAX RATE IMPROVEMENT AREA I:FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2015-16 RESIDENTIAL (PER ACRE) RL $499 $506 $512 $512 $523 $529 RLM 1,372 1,391 1,408 1,408 1,437 1,454 RM 2,300 2,332 2,359 2,359 2,409 2,438 RMH 3,527 3,575 3,618 3,618 3,694 3,738 RH 4,965 5,033 5,093 5,093 5,200 5,262 NON-RESIDENTIAL (PER ACRE) COMMERCIAL $4,266 $4,325 $4,376 $4,376 $4,468 $4,521 INDUSTRIAL 2,133 2,162 2,188 2,188 2,234 2,261 PROPERTY TYPE TAX RATE IMPROVEMENT AREA II:FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2015-16 RESIDENTIAL (PER ACRE) RL $492 $499 $505 $505 $516 $522 RLM 1,351 1,370 1,386 1,386 1,415 1,432 RM 2,163 2,193 2,219 2,219 2,266 2,293 RMH 3,320 3,366 3,406 3,406 3,478 3,519 RH 4,869 4,936 4,994 4,994 5,099 5,160 NON-RESIDENTIAL (PER ACRE) COMMERCIAL $2,844 $2,883 $2,917 $2,917 $2,979 $3,014 INDUSTRIAL 1,706 1,730 1,750 1,750 1,787 1,809 NOTE: ACTUAL TAX RATES FOR UNDEVELOPED PROPERTY FOR FISCAL YEAR 2020-21 ARE HEREIN ESTABLISHED AT $0 PER ACRE. FORMATION OR ANNEXATION DATE FORMATION OR ANNEXATION DATE CITY OF CARLSBAD COMMUNITY FACILITES DISTRICT NO. 1 TAX RATES FOR FISCAL YEAR 2020-21 MAXIMUM UNDEVELOPED PROPERTY TAX June 9, 2020 Item #3 Page 12 of 26 ATTACHMENT A Page 5 PROPERTY TYPE TAX RATE IMPROVEMENT AREA I:FY 2016-17 FY 2017-18 FY 2018-19 FY 2019-20 FY 2020-21 RESIDENTIAL (PER ACRE) RL $533 $545 $551 $555 $554 RLM 1,465 1,496 1,514 1,526 1,523 RM 2,456 2,508 2,539 2,557 2,552 RMH 3,765 3,845 3,892 3,921 3,913 RH 5,301 5,412 5,479 5,520 5,509 NON-RESIDENTIAL (PER ACRE) COMMERCIAL $4,555 $4,651 $4,708 $4,743 $4,734 INDUSTRIAL 2,277 2,325 2,354 2,372 2,367 PROPERTY TYPE TAX RATE IMPROVEMENT AREA II:FY 2016-17 FY 2017-18 FY 2018-19 FY 2019-20 FY 2020-21 RESIDENTIAL (PER ACRE) RL $526 $537 $543 $547 $546 RLM 1,442 1,473 1,491 1,502 1,499 RM 2,310 2,358 2,387 2,405 2,400 RMH 3,545 3,620 3,665 3,692 3,684 RH 5,198 5,308 5,373 5,413 5,402 NON-RESIDENTIAL (PER ACRE) COMMERCIAL $3,037 $3,101 $3,139 $3,162 $3,156 INDUSTRIAL 1,822 1,860 1,883 1,897 1,893 NOTE: ACTUAL TAX RATES FOR UNDEVELOPED PROPERTY FOR FISCAL YEAR 2020-21 ARE HEREIN ESTABLISHED AT $0 PER ACRE. FORMATION OR ANNEXATION DATE FORMATION OR ANNEXATION DATE CITY OF CARLSBAD COMMUNITY FACILITES DISTRICT NO. 1 TAX RATES FOR FISCAL YEAR 2020-21 MAXIMUM UNDEVELOPED PROPERTY TAX June 9, 2020 Item #3 Page 13 of 26 CITY OF CARLSBAD COMMUNITY FACILITIES DISTRICT NO. 1 TAX RATES FOR FISCAL YEAR 2020-21 SPECIAL DEVELOPMENT TAX ONE-TIME ATTACHMENT A Page 6 PROPERTY TYPE 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) (70% of the Maximum Tax) 0 - 1.5 DU /ACRE $4,391.60 $4,548.69 $4,598.18 $4,598.18 $4,602.78 $4,630.23 1.51 - 4.0 DU/ACRE 4,391.60 4,548.69 4,598.18 4,598.18 4,602.78 4,630.23 4.1 - 8.0 DU/ACRE 2,771.87 2,871.03 2,902.27 2,902.27 2,905.17 2,922.49 8.1 - 15.0 DU/ACRE 2,771.87 2,871.03 2,902.27 2,902.27 2,905.17 2,922.49 15.1 - 23.0 DU/ACRE 2,771.87 2,871.03 2,902.27 2,902.27 2,905.17 2,922.49 NON-RESIDENTIAL (PER SQ.FT.) (10.02% of the Maximum Tax) AUTO - GASOLINE $1.15 $1.19 $1.20 $1.20 $1.20 $1.21 AUTO - REPAIR & SALES 0.48 0.50 0.50 0.50 0.50 0.51 AUTO CAR WASH 0.89 0.92 0.93 0.93 0.93 0.94 BANK - WALK IN 1.81 1.88 1.90 1.90 1.90 1.91 BANK - WITH DRIVE THRU 2.55 2.64 2.67 2.67 2.67 2.69 BOWLING ALLEY 0.94 0.97 0.98 0.98 0.98 0.99 CAMPGROUND 2.47 2.56 2.59 2.59 2.59 2.61 CHURCH 0.42 0.44 0.44 0.44 0.44 0.45 COMMERCIAL SHOPS 0.41 0.42 0.43 0.43 0.43 0.43 COMMUNITY SHOPPING CENTER 0.60 0.62 0.63 0.63 0.63 0.63 CONVENIENCE MARKET 3.86 3.99 4.04 4.04 4.04 4.07 DISCOUNT STORE 0.45 0.47 0.48 0.48 0.48 0.48 GOLF COURSE 0.43 0.45 0.45 0.45 0.45 0.46 GROCERY STORE 1.10 1.14 1.15 1.15 1.15 1.16 HEALTH CLUB 0.41 0.42 0.43 0.43 0.43 0.43 HELIPORTS 1.50 1.55 1.57 1.57 1.57 1.58 HOSPITAL - CONVALESCENT 0.33 0.34 0.34 0.34 0.34 0.35 HOSPITAL - GENERAL 0.55 0.57 0.57 0.57 0.57 0.58 HOTEL - CONV. FAC/COMM.0.49 0.51 0.51 0.51 0.51 0.52 INDOOR SPORTS ARENA 0.33 0.34 0.34 0.34 0.34 0.35 INDUSTRIAL - COMMERCIAL BUSINESS PARK 0.30 0.31 0.32 0.32 0.32 0.32 JUNIOR COLLEGE 0.31 0.32 0.32 0.32 0.32 0.33 LIBRARY 0.60 0.62 0.63 0.63 0.63 0.63 LUMBER/HARDWARE STORE 0.35 0.36 0.37 0.37 0.37 0.37 MARINA 2.10 2.17 2.20 2.20 2.20 2.21 MOTEL 0.38 0.39 0.40 0.40 0.40 0.40 NEIGHBORHOOD SHOPPING CENTER 0.91 0.94 0.96 0.96 0.96 0.96 OFFICE - COMMERCIAL (< 100,000 SF)0.36 0.37 0.38 0.38 0.38 0.38 OFFICE - GOVERNMENT 0.41 0.43 0.43 0.43 0.43 0.44 OFFICE - HIGH RISE 0.38 0.39 0.39 0.39 0.40 0.40 OFFICE - MEDICAL 0.34 0.35 0.36 0.36 0.36 0.36 OUTDOOR TENNIS COURT 3.97 4.12 4.16 4.16 4.16 4.19 RACE TRACK 0.72 0.75 0.75 0.75 0.75 0.76 REGIONAL SHOPPING CENTER 0.47 0.49 0.50 0.50 0.50 0.50 RESORT HOTEL 0.32 0.34 0.34 0.34 0.34 0.34 RESTAURANT - FAST FOOD 4.02 4.16 4.21 4.21 4.21 4.24 RESTAURANT - QUALITY 0.93 0.96 0.97 0.97 0.97 0.98 RESTAURANT - SIT DOWN 2.14 2.22 2.24 2.24 2.25 2.26 S & L - WALK IN 0.78 0.81 0.81 0.81 0.82 0.82 S & L - WITH DRIVE THRU 1.07 1.11 1.12 1.12 1.12 1.13 UNIVERSITY 0.32 0.33 0.33 0.33 0.33 0.34 ALL OTHER COMMERCIAL USES NOT IDENTIFIED ABOVE 0.30 0.31 0.32 0.32 0.32 0.32 ALL OTHER INDUSTRIAL USES NOT IDENTIFIED ABOVE 0.25 0.25 0.26 0.26 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 -0.40%. ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES. FORMATION OR ANNEXATION DATE June 9, 2020 Item #3 Page 14 of 26 CITY OF CARLSBAD COMMUNITY FACILITIES DISTRICT NO. 1 TAX RATES FOR FISCAL YEAR 2020-21 SPECIAL DEVELOPMENT TAX ONE-TIME ATTACHMENT A Page 7 PROPERTY TYPE 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) (70% of the Maximum Tax) 0 - 1.5 DU /ACRE $4,657.85 $4,710.80 $4,787.27 $4,858.02 $4,906.12 $4,949.88 1.51 - 4.0 DU/ACRE 4,657.85 4,710.80 4,787.27 4,858.02 4,906.12 4,949.88 4.1 - 8.0 DU/ACRE 2,939.93 2,973.35 3,021.61 3,066.27 3,096.63 3,124.25 8.1 - 15.0 DU/ACRE 2,939.93 2,973.35 3,021.61 3,066.27 3,096.63 3,124.25 15.1 - 23.0 DU/ACRE 2,939.93 2,973.35 3,021.61 3,066.27 3,096.63 3,124.25 NON-RESIDENTIAL (PER SQ.FT.) (10.02% of the Maximum Tax) AUTO - GASOLINE $1.21 $1.23 $1.25 $1.27 $1.28 $1.29 AUTO - REPAIR & SALES 0.51 0.52 0.52 0.53 0.54 0.54 AUTO CAR WASH 0.94 0.96 0.97 0.99 1.00 1.00 BANK - WALK IN 1.92 1.94 1.97 2.00 2.02 2.04 BANK - WITH DRIVE THRU 2.70 2.74 2.78 2.82 2.85 2.87 BOWLING ALLEY 0.99 1.00 1.02 1.04 1.05 1.06 CAMPGROUND 2.62 2.65 2.70 2.74 2.76 2.79 CHURCH 0.45 0.45 0.46 0.47 0.47 0.48 COMMERCIAL SHOPS 0.43 0.44 0.45 0.45 0.46 0.46 COMMUNITY SHOPPING CENTER 0.63 0.64 0.65 0.66 0.67 0.67 CONVENIENCE MARKET 4.09 4.14 4.20 4.27 4.31 4.35 DISCOUNT STORE 0.48 0.49 0.50 0.50 0.51 0.51 GOLF COURSE 0.46 0.46 0.47 0.48 0.48 0.49 GROCERY STORE 1.17 1.18 1.20 1.22 1.23 1.24 HEALTH CLUB 0.43 0.44 0.44 0.45 0.46 0.46 HELIPORTS 1.59 1.61 1.64 1.66 1.68 1.69 HOSPITAL - CONVALESCENT 0.35 0.35 0.36 0.36 0.37 0.37 HOSPITAL - GENERAL 0.58 0.59 0.60 0.61 0.61 0.62 HOTEL - CONV. FAC/COMM.0.52 0.53 0.53 0.54 0.55 0.55 INDOOR SPORTS ARENA 0.35 0.35 0.36 0.36 0.37 0.37 INDUSTRIAL - COMMERCIAL BUSINESS PARK 0.32 0.32 0.33 0.33 0.34 0.34 JUNIOR COLLEGE 0.33 0.33 0.34 0.34 0.35 0.35 LIBRARY 0.64 0.65 0.66 0.67 0.67 0.68 LUMBER/HARDWARE STORE 0.37 0.37 0.38 0.39 0.39 0.39 MARINA 2.22 2.25 2.29 2.32 2.34 2.36 MOTEL 0.40 0.41 0.41 0.42 0.42 0.43 NEIGHBORHOOD SHOPPING CENTER 0.97 0.98 0.99 1.01 1.02 1.03 OFFICE - COMMERCIAL (< 100,000 SF)0.38 0.39 0.39 0.40 0.40 0.41 OFFICE - GOVERNMENT 0.44 0.44 0.45 0.46 0.46 0.47 OFFICE - HIGH RISE 0.40 0.40 0.41 0.42 0.42 0.42 OFFICE - MEDICAL 0.36 0.37 0.37 0.38 0.38 0.39 OUTDOOR TENNIS COURT 4.21 4.26 4.33 4.40 4.44 4.48 RACE TRACK 0.76 0.77 0.79 0.80 0.80 0.81 REGIONAL SHOPPING CENTER 0.50 0.51 0.52 0.52 0.53 0.53 RESORT HOTEL 0.34 0.35 0.35 0.36 0.36 0.37 RESTAURANT - FAST FOOD 4.26 4.31 4.38 4.45 4.49 4.53 RESTAURANT - QUALITY 0.98 1.00 1.01 1.03 1.04 1.05 RESTAURANT - SIT DOWN 2.27 2.30 2.34 2.37 2.39 2.41 S & L - WALK IN 0.83 0.83 0.85 0.86 0.87 0.88 S & L - WITH DRIVE THRU 1.14 1.15 1.17 1.19 1.20 1.21 UNIVERSITY 0.34 0.34 0.35 0.35 0.36 0.36 ALL OTHER COMMERCIAL USES NOT IDENTIFIED ABOVE 0.32 0.32 0.33 0.33 0.34 0.34 ALL OTHER INDUSTRIAL USES NOT IDENTIFIED ABOVE 0.26 0.26 0.27 0.27 0.27 0.28 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 -0.40%. ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES. FORMATION OR ANNEXATION DATE June 9, 2020 Item #3 Page 15 of 26 CITY OF CARLSBAD COMMUNITY FACILITIES DISTRICT NO. 1 TAX RATES FOR FISCAL YEAR 2020-21 SPECIAL DEVELOPMENT TAX ONE-TIME ATTACHMENT A Page 8 PROPERTY TYPE 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) (70% of the Maximum Tax) 0 - 1.5 DU /ACRE $5,020.62 $5,173.94 $5,262.93 $5,358.53 $5,455.86 $5,625.03 1.51 - 4.0 DU/ACRE 5,020.62 5,173.94 5,262.93 5,358.53 5,455.86 5,625.03 4.1 - 8.0 DU/ACRE 3,168.90 3,265.67 3,321.84 3,382.18 3,443.61 3,550.39 8.1 - 15.0 DU/ACRE 3,168.90 3,265.67 3,321.84 3,382.18 3,443.61 3,550.39 15.1 - 23.0 DU/ACRE 3,168.90 3,265.67 3,321.84 3,382.18 3,443.61 3,550.39 NON-RESIDENTIAL (PER SQ.FT.) (10.02% of the Maximum Tax) AUTO - GASOLINE $1.31 $1.35 $1.37 $1.40 $1.42 $1.47 AUTO - REPAIR & SALES 0.55 0.57 0.58 0.59 0.60 0.62 AUTO CAR WASH 1.02 1.05 1.07 1.09 1.11 1.14 BANK - WALK IN 2.07 2.13 2.17 2.21 2.25 2.32 BANK - WITH DRIVE THRU 2.92 3.00 3.06 3.11 3.17 3.27 BOWLING ALLEY 1.07 1.10 1.12 1.14 1.16 1.20 CAMPGROUND 2.83 2.91 2.96 3.02 3.07 3.17 CHURCH 0.48 0.50 0.51 0.52 0.52 0.54 COMMERCIAL SHOPS 0.47 0.48 0.49 0.50 0.51 0.52 COMMUNITY SHOPPING CENTER 0.68 0.71 0.72 0.73 0.74 0.77 CONVENIENCE MARKET 4.41 4.54 4.62 4.71 4.79 4.94 DISCOUNT STORE 0.52 0.54 0.54 0.55 0.56 0.58 GOLF COURSE 0.49 0.51 0.52 0.53 0.54 0.55 GROCERY STORE 1.26 1.29 1.32 1.34 1.36 1.41 HEALTH CLUB 0.47 0.48 0.49 0.50 0.51 0.52 HELIPORTS 1.72 1.77 1.80 1.83 1.86 1.92 HOSPITAL - CONVALESCENT 0.38 0.39 0.39 0.40 0.41 0.42 HOSPITAL - GENERAL 0.63 0.65 0.66 0.67 0.68 0.70 HOTEL - CONV. FAC/COMM.0.56 0.58 0.59 0.60 0.61 0.63 INDOOR SPORTS ARENA 0.38 0.39 0.39 0.40 0.41 0.42 INDUSTRIAL - COMMERCIAL BUSINESS PARK 0.35 0.36 0.36 0.37 0.38 0.39 JUNIOR COLLEGE 0.35 0.36 0.37 0.38 0.38 0.40 LIBRARY 0.69 0.71 0.72 0.73 0.75 0.77 LUMBER/HARDWARE STORE 0.40 0.41 0.42 0.43 0.43 0.45 MARINA 2.40 2.47 2.51 2.56 2.60 2.69 MOTEL 0.43 0.45 0.46 0.46 0.47 0.49 NEIGHBORHOOD SHOPPING CENTER 1.04 1.07 1.09 1.11 1.13 1.17 OFFICE - COMMERCIAL (< 100,000 SF)0.41 0.43 0.43 0.44 0.45 0.46 OFFICE - GOVERNMENT 0.47 0.49 0.50 0.50 0.51 0.53 OFFICE - HIGH RISE 0.43 0.44 0.45 0.46 0.47 0.48 OFFICE - MEDICAL 0.39 0.40 0.41 0.42 0.42 0.44 OUTDOOR TENNIS COURT 4.54 4.68 4.76 4.85 4.94 5.09 RACE TRACK 0.82 0.85 0.86 0.88 0.89 0.92 REGIONAL SHOPPING CENTER 0.54 0.56 0.57 0.58 0.59 0.61 RESORT HOTEL 0.37 0.38 0.39 0.40 0.40 0.42 RESTAURANT - FAST FOOD 4.59 4.73 4.82 4.90 4.99 5.15 RESTAURANT - QUALITY 1.06 1.09 1.11 1.13 1.15 1.19 RESTAURANT - SIT DOWN 2.45 2.52 2.57 2.61 2.66 2.74 S & L - WALK IN 0.89 0.92 0.93 0.95 0.97 1.00 S & L - WITH DRIVE THRU 1.23 1.26 1.28 1.31 1.33 1.37 UNIVERSITY 0.36 0.38 0.38 0.39 0.40 0.41 ALL OTHER COMMERCIAL USES NOT IDENTIFIED ABOVE 0.35 0.36 0.36 0.37 0.38 0.39 ALL OTHER INDUSTRIAL USES NOT IDENTIFIED ABOVE 0.28 0.29 0.29 0.30 0.31 0.31 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 -0.40%. ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES. FORMATION OR ANNEXATION DATE June 9, 2020 Item #3 Page 16 of 26 CITY OF CARLSBAD COMMUNITY FACILITIES DISTRICT NO. 1 TAX RATES FOR FISCAL YEAR 2020-21 SPECIAL DEVELOPMENT TAX ONE-TIME ATTACHMENT A Page 9 PROPERTY TYPE TAX RATE IMPROVEMENT AREA I:FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2015-16 RESIDENTIAL (PER DWELLING UNIT) (70% of the Maximum Tax) 0 - 1.5 DU /ACRE $5,539.37 $5,615.85 $5,682.44 $5,682.44 $5,802.04 $5,870.84 1.51 - 4.0 DU/ACRE 5,539.37 5,615.85 5,682.44 5,682.44 5,802.04 5,870.84 4.1 - 8.0 DU/ACRE 3,496.32 3,544.60 3,586.63 3,586.63 3,662.12 3,705.54 8.1 - 15.0 DU/ACRE 3,496.32 3,544.60 3,586.63 3,586.63 3,662.12 3,705.54 15.1 - 23.0 DU/ACRE 3,496.32 3,544.60 3,586.63 3,586.63 3,662.12 3,705.54 NON-RESIDENTIAL (PER SQ.FT.) (10.02% of the Maximum Tax) AUTO - GASOLINE $1.44 $1.46 $1.48 $1.48 $1.51 $1.53 AUTO - REPAIR & SALES 0.61 0.62 0.62 0.62 0.64 0.64 AUTO CAR WASH 1.12 1.14 1.15 1.15 1.18 1.19 BANK - WALK IN 2.29 2.32 2.34 2.34 2.39 2.42 BANK - WITH DRIVE THRU 3.22 3.26 3.30 3.30 3.37 3.41 BOWLING ALLEY 1.18 1.20 1.21 1.21 1.24 1.25 CAMPGROUND 3.12 3.16 3.20 3.20 3.27 3.31 CHURCH 0.53 0.54 0.55 0.55 0.56 0.56 COMMERCIAL SHOPS 0.52 0.52 0.53 0.53 0.54 0.55 COMMUNITY SHOPPING CENTER 0.76 0.77 0.77 0.77 0.79 0.80 CONVENIENCE MARKET 4.86 4.93 4.99 4.99 5.09 5.16 DISCOUNT STORE 0.57 0.58 0.59 0.59 0.60 0.61 GOLF COURSE 0.54 0.55 0.56 0.56 0.57 0.58 GROCERY STORE 1.39 1.40 1.42 1.42 1.45 1.47 HEALTH CLUB 0.51 0.52 0.53 0.53 0.54 0.55 HELIPORTS 1.89 1.92 1.94 1.94 1.98 2.01 HOSPITAL - CONVALESCENT 0.41 0.42 0.43 0.43 0.43 0.44 HOSPITAL - GENERAL 0.69 0.70 0.71 0.71 0.72 0.73 HOTEL - CONV. FAC/COMM.0.62 0.63 0.63 0.63 0.65 0.66 INDOOR SPORTS ARENA 0.41 0.42 0.43 0.43 0.43 0.44 INDUSTRIAL - COMMERCIAL BUSINESS PARK 0.38 0.39 0.39 0.39 0.40 0.40 JUNIOR COLLEGE 0.39 0.40 0.40 0.40 0.41 0.41 LIBRARY 0.76 0.77 0.78 0.78 0.79 0.80 LUMBER/HARDWARE STORE 0.44 0.45 0.45 0.45 0.46 0.47 MARINA 2.64 2.68 2.71 2.71 2.77 2.80 MOTEL 0.48 0.49 0.49 0.49 0.50 0.51 NEIGHBORHOOD SHOPPING CENTER 1.15 1.17 1.18 1.18 1.21 1.22 OFFICE - COMMERCIAL (< 100,000 SF)0.46 0.46 0.47 0.47 0.48 0.48 OFFICE - GOVERNMENT 0.52 0.53 0.54 0.54 0.55 0.55 OFFICE - HIGH RISE 0.48 0.48 0.49 0.49 0.50 0.50 OFFICE - MEDICAL 0.43 0.44 0.44 0.44 0.45 0.46 OUTDOOR TENNIS COURT 5.01 5.08 5.14 5.14 5.25 5.31 RACE TRACK 0.91 0.92 0.93 0.93 0.95 0.96 REGIONAL SHOPPING CENTER 0.60 0.60 0.61 0.61 0.62 0.63 RESORT HOTEL 0.41 0.42 0.42 0.42 0.43 0.43 RESTAURANT - FAST FOOD 5.07 5.14 5.20 5.20 5.31 5.37 RESTAURANT - QUALITY 1.17 1.19 1.20 1.20 1.23 1.24 RESTAURANT - SIT DOWN 2.70 2.74 2.77 2.77 2.83 2.86 S & L - WALK IN 0.98 0.99 1.01 1.01 1.03 1.04 S & L - WITH DRIVE THRU 1.35 1.37 1.39 1.39 1.42 1.43 UNIVERSITY 0.40 0.41 0.41 0.41 0.42 0.43 ALL OTHER COMMERCIAL USES NOT IDENTIFIED ABOVE 0.38 0.39 0.39 0.39 0.40 0.40 ALL OTHER INDUSTRIAL USES NOT IDENTIFIED ABOVE 0.31 0.31 0.32 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 -0.40%. ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES. FORMATION OR ANNEXATION DATE June 9, 2020 Item #3 Page 17 of 26 CITY OF CARLSBAD COMMUNITY FACILITIES DISTRICT NO. 1 TAX RATES FOR FISCAL YEAR 2020-21 SPECIAL DEVELOPMENT TAX ONE-TIME ATTACHMENT A Page 10 PROPERTY TYPE TAX RATE IMPROVEMENT AREA I:FY 2016-17 FY 2017-18 FY 2018-19 FY 2019-20 FY 2020-21 RESIDENTIAL (PER DWELLING UNIT) (70% of the Maximum Tax) 0 - 1.5 DU /ACRE $5,914.55 $6,039.03 $6,113.59 $6,159.10 $6,146.76 1.51 - 4.0 DU/ACRE 5,914.55 6,039.03 6,113.59 6,159.10 6,146.76 4.1 - 8.0 DU/ACRE 3,733.13 3,811.70 3,858.76 3,887.48 3,879.69 8.1 - 15.0 DU/ACRE 3,733.13 3,811.70 3,858.76 3,887.48 3,879.69 15.1 - 23.0 DU/ACRE 3,733.13 3,811.70 3,858.76 3,887.48 3,879.69 NON-RESIDENTIAL (PER SQ.FT.) (10.02% of the Maximum Tax) AUTO - GASOLINE $1.54 $1.57 $1.59 $1.61 $1.60 AUTO - REPAIR & SALES 0.65 0.66 0.67 0.68 0.67 AUTO CAR WASH 1.20 1.23 1.24 1.25 1.25 BANK - WALK IN 2.44 2.49 2.52 2.54 2.54 BANK - WITH DRIVE THRU 3.43 3.51 3.55 3.58 3.57 BOWLING ALLEY 1.26 1.29 1.30 1.31 1.31 CAMPGROUND 3.33 3.40 3.44 3.47 3.46 CHURCH 0.57 0.58 0.59 0.59 0.59 COMMERCIAL SHOPS 0.55 0.56 0.57 0.57 0.57 COMMUNITY SHOPPING CENTER 0.81 0.82 0.83 0.84 0.84 CONVENIENCE MARKET 5.19 5.30 5.37 5.41 5.40 DISCOUNT STORE 0.61 0.63 0.63 0.64 0.64 GOLF COURSE 0.58 0.59 0.60 0.61 0.60 GROCERY STORE 1.48 1.51 1.53 1.54 1.54 HEALTH CLUB 0.55 0.56 0.57 0.57 0.57 HELIPORTS 2.02 2.06 2.09 2.11 2.10 HOSPITAL - CONVALESCENT 0.44 0.45 0.46 0.46 0.46 HOSPITAL - GENERAL 0.74 0.75 0.76 0.77 0.77 HOTEL - CONV. FAC/COMM.0.66 0.67 0.68 0.69 0.69 INDOOR SPORTS ARENA 0.44 0.45 0.46 0.46 0.46 INDUSTRIAL - COMMERCIAL BUSINESS PARK 0.41 0.42 0.42 0.42 0.42 JUNIOR COLLEGE 0.42 0.43 0.43 0.43 0.43 LIBRARY 0.81 0.83 0.84 0.84 0.84 LUMBER/HARDWARE STORE 0.47 0.48 0.49 0.49 0.49 MARINA 2.82 2.88 2.92 2.94 2.93 MOTEL 0.51 0.52 0.53 0.53 0.53 NEIGHBORHOOD SHOPPING CENTER 1.23 1.25 1.27 1.28 1.28 OFFICE - COMMERCIAL (< 100,000 SF)0.49 0.50 0.50 0.51 0.51 OFFICE - GOVERNMENT 0.56 0.57 0.58 0.58 0.58 OFFICE - HIGH RISE 0.51 0.52 0.52 0.53 0.53 OFFICE - MEDICAL 0.46 0.47 0.48 0.48 0.48 OUTDOOR TENNIS COURT 5.35 5.46 5.53 5.57 5.56 RACE TRACK 0.97 0.99 1.00 1.01 1.01 REGIONAL SHOPPING CENTER 0.64 0.65 0.66 0.66 0.66 RESORT HOTEL 0.44 0.45 0.45 0.46 0.45 RESTAURANT - FAST FOOD 5.41 5.53 5.59 5.64 5.62 RESTAURANT - QUALITY 1.25 1.28 1.29 1.30 1.30 RESTAURANT - SIT DOWN 2.88 2.95 2.98 3.00 3.00 S & L - WALK IN 1.05 1.07 1.08 1.09 1.09 S & L - WITH DRIVE THRU 1.44 1.47 1.49 1.50 1.50 UNIVERSITY 0.43 0.44 0.44 0.45 0.45 ALL OTHER COMMERCIAL USES NOT IDENTIFIED ABOVE 0.41 0.42 0.42 0.42 0.42 ALL OTHER INDUSTRIAL USES NOT IDENTIFIED ABOVE 0.33 0.34 0.34 0.34 0.34 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 -0.40%. ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES. FORMATION OR ANNEXATION DATE June 9, 2020 Item #3 Page 18 of 26 CITY OF CARLSBAD COMMUNITY FACILITIES DISTRICT NO. 1 TAX RATES FOR FISCAL YEAR 2020-21 SPECIAL DEVELOPMENT TAX ONE-TIME ATTACHMENT A Page 11 PROPERTY TYPE 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) (70% of the Maximum Tax) 0 - 1.5 DU /ACRE $3,782.97 $3,918.29 $3,960.92 $3,960.92 $3,964.88 $3,988.53 1.51 - 4.0 DU/ACRE 3,782.97 3,918.29 3,960.92 3,960.92 3,964.88 3,988.53 4.1 - 8.0 DU/ACRE 2,280.63 2,362.21 2,387.92 2,387.92 2,390.30 2,404.56 8.1 - 15.0 DU/ACRE 2,280.63 2,362.21 2,387.92 2,387.92 2,390.30 2,404.56 15.1 - 23.0 DU/ACRE 2,280.63 2,362.21 2,387.92 2,387.92 2,390.30 2,404.56 NON-RESIDENTIAL (PER SQ.FT.) (10.02% of the Maximum Tax) AUTO - GASOLINE $0.41 $0.42 $0.43 $0.43 $0.43 $0.43 AUTO - REPAIR & SALES 0.22 0.23 0.23 0.23 0.23 0.24 AUTO CAR WASH 0.36 0.37 0.37 0.37 0.37 0.38 BANK - WALK IN 0.65 0.67 0.68 0.68 0.68 0.68 BANK - WITH DRIVE THRU 0.81 0.84 0.85 0.85 0.85 0.85 BOWLING ALLEY 0.40 0.41 0.42 0.42 0.42 0.42 CAMPGROUND 0.70 0.73 0.74 0.74 0.74 0.74 CHURCH 0.27 0.28 0.29 0.29 0.29 0.29 COMMERCIAL SHOPS 0.22 0.23 0.23 0.23 0.23 0.24 COMMUNITY SHOPPING CENTER 0.25 0.26 0.27 0.27 0.27 0.27 CONVENIENCE MARKET 0.95 0.99 1.00 1.00 1.00 1.00 DISCOUNT STORE 0.22 0.23 0.23 0.23 0.23 0.24 GOLF COURSE 0.30 0.31 0.32 0.32 0.32 0.32 GROCERY STORE 0.36 0.37 0.38 0.38 0.38 0.38 HEALTH CLUB 0.26 0.27 0.27 0.27 0.27 0.28 HELIPORTS 0.52 0.54 0.54 0.54 0.54 0.55 HOSPITAL - CONVALESCENT 0.31 0.33 0.33 0.33 0.33 0.33 HOSPITAL - GENERAL 0.45 0.47 0.47 0.47 0.47 0.47 HOTEL - CONV. FAC/COMM.0.36 0.37 0.37 0.37 0.37 0.38 INDOOR SPORTS ARENA 0.31 0.33 0.33 0.33 0.33 0.33 INDUSTRIAL - COMMERCIAL BUSINESS PARK 0.21 0.22 0.22 0.22 0.22 0.22 JUNIOR COLLEGE 0.27 0.28 0.28 0.28 0.28 0.28 LIBRARY 0.40 0.42 0.42 0.42 0.42 0.43 LUMBER/HARDWARE STORE 0.22 0.23 0.23 0.23 0.23 0.24 MARINA 0.62 0.64 0.65 0.65 0.65 0.66 MOTEL 0.29 0.30 0.30 0.30 0.30 0.31 NEIGHBORHOOD SHOPPING CENTER 0.32 0.33 0.34 0.34 0.34 0.34 OFFICE - COMMERCIAL (< 100,000 SF)0.25 0.26 0.26 0.26 0.26 0.26 OFFICE - GOVERNMENT 0.27 0.27 0.28 0.28 0.28 0.28 OFFICE - HIGH RISE 0.26 0.27 0.27 0.27 0.27 0.27 OFFICE - MEDICAL 0.29 0.30 0.31 0.31 0.31 0.31 OUTDOOR TENNIS COURT 1.03 1.06 1.07 1.07 1.07 1.08 RACE TRACK 0.33 0.34 0.34 0.34 0.34 0.35 REGIONAL SHOPPING CENTER 0.23 0.24 0.24 0.24 0.24 0.24 RESORT HOTEL 0.28 0.29 0.29 0.29 0.29 0.29 RESTAURANT - FAST FOOD 1.07 1.11 1.12 1.12 1.12 1.13 RESTAURANT - QUALITY 0.44 0.45 0.46 0.46 0.46 0.46 RESTAURANT - SIT DOWN 0.67 0.69 0.70 0.70 0.70 0.70 S & L - WALK IN 0.43 0.44 0.45 0.45 0.45 0.45 S & L - WITH DRIVE THRU 0.49 0.51 0.51 0.51 0.52 0.52 UNIVERSITY 0.27 0.28 0.28 0.28 0.28 0.28 ALL OTHER COMMERCIAL USES NOT IDENTIFIED ABOVE 0.20 0.21 0.21 0.21 0.21 0.21 ALL OTHER INDUSTRIAL USES NOT IDENTIFIED ABOVE 0.20 0.21 0.21 0.21 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 -0.40%. ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES. FORMATION OR ANNEXATION DATE June 9, 2020 Item #3 Page 19 of 26 CITY OF CARLSBAD COMMUNITY FACILITIES DISTRICT NO. 1 TAX RATES FOR FISCAL YEAR 2020-21 SPECIAL DEVELOPMENT TAX ONE-TIME ATTACHMENT A Page 12 PROPERTY TYPE 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) (70% of the Maximum Tax) 0 - 1.5 DU /ACRE $4,012.32 $4,057.93 $4,123.80 $4,184.75 $4,226.18 $4,263.88 1.51 - 4.0 DU/ACRE 4,012.32 4,057.93 4,123.80 4,184.75 4,226.18 4,263.88 4.1 - 8.0 DU/ACRE 2,418.90 2,446.40 2,486.11 2,522.85 2,547.83 2,570.56 8.1 - 15.0 DU/ACRE 2,418.90 2,446.40 2,486.11 2,522.85 2,547.83 2,570.56 15.1 - 23.0 DU/ACRE 2,418.90 2,446.40 2,486.11 2,522.85 2,547.83 2,570.56 NON-RESIDENTIAL (PER SQ.FT.) (10.02% of the Maximum Tax) AUTO - GASOLINE $0.43 $0.44 $0.44 $0.45 $0.46 $0.46 AUTO - REPAIR & SALES 0.24 0.24 0.24 0.25 0.25 0.25 AUTO CAR WASH 0.38 0.38 0.39 0.39 0.40 0.40 BANK - WALK IN 0.69 0.70 0.71 0.72 0.73 0.73 BANK - WITH DRIVE THRU 0.86 0.87 0.88 0.89 0.90 0.91 BOWLING ALLEY 0.42 0.43 0.44 0.44 0.45 0.45 CAMPGROUND 0.75 0.76 0.77 0.78 0.79 0.79 CHURCH 0.29 0.29 0.30 0.30 0.31 0.31 COMMERCIAL SHOPS 0.24 0.24 0.24 0.25 0.25 0.25 COMMUNITY SHOPPING CENTER 0.27 0.27 0.28 0.28 0.28 0.29 CONVENIENCE MARKET 1.01 1.02 1.04 1.05 1.06 1.07 DISCOUNT STORE 0.24 0.24 0.24 0.25 0.25 0.25 GOLF COURSE 0.32 0.32 0.33 0.33 0.34 0.34 GROCERY STORE 0.38 0.39 0.39 0.40 0.40 0.41 HEALTH CLUB 0.28 0.28 0.28 0.29 0.29 0.29 HELIPORTS 0.55 0.56 0.56 0.57 0.58 0.58 HOSPITAL - CONVALESCENT 0.33 0.34 0.34 0.35 0.35 0.35 HOSPITAL - GENERAL 0.48 0.48 0.49 0.50 0.50 0.51 HOTEL - CONV. FAC/COMM.0.38 0.38 0.39 0.39 0.40 0.40 INDOOR SPORTS ARENA 0.33 0.34 0.34 0.35 0.35 0.35 INDUSTRIAL - COMMERCIAL BUSINESS PARK 0.23 0.23 0.23 0.24 0.24 0.24 JUNIOR COLLEGE 0.28 0.29 0.29 0.30 0.30 0.30 LIBRARY 0.43 0.43 0.44 0.45 0.45 0.46 LUMBER/HARDWARE STORE 0.24 0.24 0.24 0.25 0.25 0.25 MARINA 0.66 0.67 0.68 0.69 0.70 0.70 MOTEL 0.31 0.31 0.32 0.32 0.32 0.33 NEIGHBORHOOD SHOPPING CENTER 0.34 0.34 0.35 0.35 0.36 0.36 OFFICE - COMMERCIAL (< 100,000 SF)0.26 0.27 0.27 0.27 0.28 0.28 OFFICE - GOVERNMENT 0.28 0.28 0.29 0.29 0.30 0.30 OFFICE - HIGH RISE 0.28 0.28 0.28 0.29 0.29 0.29 OFFICE - MEDICAL 0.31 0.31 0.32 0.32 0.33 0.33 OUTDOOR TENNIS COURT 1.09 1.10 1.12 1.13 1.15 1.16 RACE TRACK 0.35 0.35 0.36 0.36 0.37 0.37 REGIONAL SHOPPING CENTER 0.24 0.24 0.25 0.25 0.25 0.26 RESORT HOTEL 0.30 0.30 0.30 0.31 0.31 0.32 RESTAURANT - FAST FOOD 1.14 1.15 1.17 1.18 1.20 1.21 RESTAURANT - QUALITY 0.46 0.47 0.48 0.48 0.49 0.49 RESTAURANT - SIT DOWN 0.71 0.72 0.73 0.74 0.75 0.75 S & L - WALK IN 0.45 0.46 0.47 0.47 0.48 0.48 S & L - WITH DRIVE THRU 0.52 0.53 0.54 0.54 0.55 0.55 UNIVERSITY 0.29 0.29 0.29 0.30 0.30 0.30 ALL OTHER COMMERCIAL USES NOT IDENTIFIED ABOVE 0.22 0.22 0.22 0.22 0.23 0.23 ALL OTHER INDUSTRIAL USES NOT IDENTIFIED ABOVE 0.21 0.22 0.22 0.22 0.22 0.23 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 -0.40%. ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES. FORMATION OR ANNEXATION DATE June 9, 2020 Item #3 Page 20 of 26 CITY OF CARLSBAD COMMUNITY FACILITIES DISTRICT NO. 1 TAX RATES FOR FISCAL YEAR 2020-21 SPECIAL DEVELOPMENT TAX ONE-TIME ATTACHMENT A Page 13 PROPERTY TYPE 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) (70% of the Maximum Tax) 0 - 1.5 DU /ACRE $4,324.82 $4,456.89 $4,533.54 $4,615.89 $4,699.73 $4,845.46 1.51 - 4.0 DU/ACRE 4,324.82 4,456.89 4,533.54 4,615.89 4,699.73 4,845.46 4.1 - 8.0 DU/ACRE 2,607.30 2,686.92 2,733.13 2,782.77 2,833.32 2,921.18 8.1 - 15.0 DU/ACRE 2,607.30 2,686.92 2,733.13 2,782.77 2,833.32 2,921.18 15.1 - 23.0 DU/ACRE 2,607.30 2,686.92 2,733.13 2,782.77 2,833.32 2,921.18 NON-RESIDENTIAL (PER SQ.FT.) (10.02% of the Maximum Tax) AUTO - GASOLINE $0.47 $0.48 $0.49 $0.50 $0.51 $0.52 AUTO - REPAIR & SALES 0.26 0.26 0.27 0.27 0.28 0.29 AUTO CAR WASH 0.41 0.42 0.43 0.43 0.44 0.46 BANK - WALK IN 0.74 0.77 0.78 0.79 0.81 0.83 BANK - WITH DRIVE THRU 0.92 0.95 0.97 0.99 1.00 1.03 BOWLING ALLEY 0.46 0.47 0.48 0.49 0.50 0.51 CAMPGROUND 0.81 0.83 0.84 0.86 0.88 0.90 CHURCH 0.31 0.32 0.33 0.33 0.34 0.35 COMMERCIAL SHOPS 0.26 0.26 0.27 0.27 0.28 0.29 COMMUNITY SHOPPING CENTER 0.29 0.30 0.30 0.31 0.32 0.33 CONVENIENCE MARKET 1.09 1.12 1.14 1.16 1.18 1.22 DISCOUNT STORE 0.26 0.26 0.27 0.27 0.28 0.29 GOLF COURSE 0.35 0.36 0.36 0.37 0.38 0.39 GROCERY STORE 0.41 0.43 0.43 0.44 0.45 0.46 HEALTH CLUB 0.30 0.31 0.31 0.32 0.32 0.33 HELIPORTS 0.59 0.61 0.62 0.63 0.64 0.66 HOSPITAL - CONVALESCENT 0.36 0.37 0.38 0.38 0.39 0.40 HOSPITAL - GENERAL 0.51 0.53 0.54 0.55 0.56 0.58 HOTEL - CONV. FAC/COMM.0.41 0.42 0.43 0.43 0.44 0.46 INDOOR SPORTS ARENA 0.36 0.37 0.38 0.38 0.39 0.40 INDUSTRIAL - COMMERCIAL BUSINESS PARK 0.24 0.25 0.26 0.26 0.26 0.27 JUNIOR COLLEGE 0.31 0.32 0.32 0.33 0.33 0.34 LIBRARY 0.46 0.48 0.48 0.49 0.50 0.52 LUMBER/HARDWARE STORE 0.26 0.26 0.27 0.27 0.28 0.29 MARINA 0.71 0.73 0.75 0.76 0.77 0.80 MOTEL 0.33 0.34 0.35 0.35 0.36 0.37 NEIGHBORHOOD SHOPPING CENTER 0.37 0.38 0.38 0.39 0.40 0.41 OFFICE - COMMERCIAL (< 100,000 SF)0.28 0.29 0.30 0.30 0.31 0.32 OFFICE - GOVERNMENT 0.30 0.31 0.32 0.32 0.33 0.34 OFFICE - HIGH RISE 0.30 0.31 0.31 0.32 0.32 0.33 OFFICE - MEDICAL 0.33 0.34 0.35 0.36 0.36 0.37 OUTDOOR TENNIS COURT 1.17 1.21 1.23 1.25 1.27 1.31 RACE TRACK 0.38 0.39 0.39 0.40 0.41 0.42 REGIONAL SHOPPING CENTER 0.26 0.27 0.27 0.28 0.28 0.29 RESORT HOTEL 0.32 0.33 0.34 0.34 0.35 0.36 RESTAURANT - FAST FOOD 1.22 1.26 1.28 1.31 1.33 1.37 RESTAURANT - QUALITY 0.50 0.51 0.52 0.53 0.54 0.56 RESTAURANT - SIT DOWN 0.76 0.79 0.80 0.81 0.83 0.86 S & L - WALK IN 0.49 0.50 0.51 0.52 0.53 0.55 S & L - WITH DRIVE THRU 0.56 0.58 0.59 0.60 0.61 0.63 UNIVERSITY 0.31 0.32 0.32 0.33 0.34 0.35 ALL OTHER COMMERCIAL USES NOT IDENTIFIED ABOVE 0.23 0.24 0.24 0.25 0.25 0.26 ALL OTHER INDUSTRIAL USES NOT IDENTIFIED ABOVE 0.23 0.24 0.24 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 -0.40%. ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES. FORMATION OR ANNEXATION DATE June 9, 2020 Item #3 Page 21 of 26 CITY OF CARLSBAD COMMUNITY FACILITIES DISTRICT NO. 1 TAX RATES FOR FISCAL YEAR 2020-21 SPECIAL DEVELOPMENT TAX ONE-TIME ATTACHMENT A Page 14 PROPERTY TYPE TAX RATE IMPROVEMENT AREA II:FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2015-16 RESIDENTIAL (PER DWELLING UNIT) (70% of the Maximum Tax) 0 - 1.5 DU /ACRE $4,771.67 $4,837.56 $4,894.92 $4,894.92 $4,997.94 $5,057.21 1.51 - 4.0 DU/ACRE 4,771.67 4,837.56 4,894.92 4,894.92 4,997.94 5,057.21 4.1 - 8.0 DU/ACRE 2,876.69 2,916.41 2,950.99 2,950.99 3,013.10 3,048.83 8.1 - 15.0 DU/ACRE 2,876.69 2,916.41 2,950.99 2,950.99 3,013.10 3,048.83 15.1 - 23.0 DU/ACRE 2,876.69 2,916.41 2,950.99 2,950.99 3,013.10 3,048.83 NON-RESIDENTIAL (PER SQ.FT.) (10.02% of the Maximum Tax) AUTO - GASOLINE $0.51 $0.52 $0.53 $0.53 $0.54 $0.55 AUTO - REPAIR & SALES 0.28 0.29 0.29 0.29 0.29 0.30 AUTO CAR WASH 0.45 0.46 0.46 0.46 0.47 0.48 BANK - WALK IN 0.82 0.83 0.84 0.84 0.86 0.87 BANK - WITH DRIVE THRU 1.02 1.03 1.05 1.05 1.07 1.08 BOWLING ALLEY 0.50 0.51 0.52 0.52 0.53 0.53 CAMPGROUND 0.89 0.90 0.91 0.91 0.93 0.94 CHURCH 0.35 0.35 0.35 0.35 0.36 0.37 COMMERCIAL SHOPS 0.28 0.29 0.29 0.29 0.29 0.30 COMMUNITY SHOPPING CENTER 0.32 0.33 0.33 0.33 0.34 0.34 CONVENIENCE MARKET 1.20 1.22 1.23 1.23 1.26 1.27 DISCOUNT STORE 0.28 0.29 0.29 0.29 0.29 0.30 GOLF COURSE 0.38 0.39 0.39 0.39 0.40 0.40 GROCERY STORE 0.46 0.46 0.47 0.47 0.48 0.48 HEALTH CLUB 0.33 0.33 0.34 0.34 0.35 0.35 HELIPORTS 0.65 0.66 0.67 0.67 0.68 0.69 HOSPITAL - CONVALESCENT 0.40 0.40 0.41 0.41 0.42 0.42 HOSPITAL - GENERAL 0.57 0.57 0.58 0.58 0.59 0.60 HOTEL - CONV. FAC/COMM.0.45 0.46 0.46 0.46 0.47 0.48 INDOOR SPORTS ARENA 0.40 0.40 0.41 0.41 0.42 0.42 INDUSTRIAL - COMMERCIAL BUSINESS PARK 0.27 0.27 0.28 0.28 0.28 0.29 JUNIOR COLLEGE 0.34 0.34 0.35 0.35 0.35 0.36 LIBRARY 0.51 0.52 0.52 0.52 0.53 0.54 LUMBER/HARDWARE STORE 0.28 0.29 0.29 0.29 0.29 0.30 MARINA 0.79 0.80 0.81 0.81 0.82 0.83 MOTEL 0.37 0.37 0.38 0.38 0.38 0.39 NEIGHBORHOOD SHOPPING CENTER 0.40 0.41 0.41 0.41 0.42 0.43 OFFICE - COMMERCIAL (< 100,000 SF)0.31 0.32 0.32 0.32 0.33 0.33 OFFICE - GOVERNMENT 0.33 0.34 0.34 0.34 0.35 0.35 OFFICE - HIGH RISE 0.33 0.33 0.34 0.34 0.34 0.35 OFFICE - MEDICAL 0.37 0.37 0.38 0.38 0.39 0.39 OUTDOOR TENNIS COURT 1.29 1.31 1.33 1.33 1.35 1.37 RACE TRACK 0.41 0.42 0.43 0.43 0.43 0.44 REGIONAL SHOPPING CENTER 0.29 0.29 0.29 0.29 0.30 0.30 RESORT HOTEL 0.35 0.36 0.36 0.36 0.37 0.37 RESTAURANT - FAST FOOD 1.35 1.37 1.38 1.38 1.41 1.43 RESTAURANT - QUALITY 0.55 0.56 0.56 0.56 0.58 0.58 RESTAURANT - SIT DOWN 0.84 0.85 0.86 0.86 0.88 0.89 S & L - WALK IN 0.54 0.55 0.55 0.55 0.57 0.57 S & L - WITH DRIVE THRU 0.62 0.63 0.64 0.64 0.65 0.66 UNIVERSITY 0.34 0.34 0.35 0.35 0.36 0.36 ALL OTHER COMMERCIAL USES NOT IDENTIFIED ABOVE 0.26 0.26 0.26 0.26 0.27 0.27 ALL OTHER INDUSTRIAL USES NOT IDENTIFIED ABOVE 0.25 0.26 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 -0.40%. ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES. FORMATION OR ANNEXATION DATE June 9, 2020 Item #3 Page 22 of 26 CITY OF CARLSBAD COMMUNITY FACILITIES DISTRICT NO. 1 TAX RATES FOR FISCAL YEAR 2020-21 SPECIAL DEVELOPMENT TAX ONE-TIME ATTACHMENT A Page 15 PROPERTY TYPE TAX RATE IMPROVEMENT AREA II:FY 2016-17 FY 2017-18 FY 2018-19 FY 2019-20 FY 2020-21 RESIDENTIAL (PER DWELLING UNIT) (70% of the Maximum Tax) 0 - 1.5 DU /ACRE $5,094.85 $5,202.09 $5,266.31 $5,305.51 $5,294.88 1.51 - 4.0 DU/ACRE 5,094.85 5,202.09 5,266.31 5,305.51 5,294.88 4.1 - 8.0 DU/ACRE 3,071.53 3,136.17 3,174.89 3,198.53 3,192.12 8.1 - 15.0 DU/ACRE 3,071.53 3,136.17 3,174.89 3,198.53 3,192.12 15.1 - 23.0 DU/ACRE 3,071.53 3,136.17 3,174.89 3,198.53 3,192.12 NON-RESIDENTIAL (PER SQ.FT.) (10.02% of the Maximum Tax) AUTO - GASOLINE $0.55 $0.56 $0.57 $0.57 $0.57 AUTO - REPAIR & SALES 0.30 0.31 0.31 0.31 0.31 AUTO CAR WASH 0.48 0.49 0.50 0.50 0.50 BANK - WALK IN 0.87 0.89 0.90 0.91 0.91 BANK - WITH DRIVE THRU 1.09 1.11 1.12 1.13 1.13 BOWLING ALLEY 0.54 0.55 0.56 0.56 0.56 CAMPGROUND 0.95 0.97 0.98 0.99 0.99 CHURCH 0.37 0.38 0.38 0.38 0.38 COMMERCIAL SHOPS 0.30 0.31 0.31 0.31 0.31 COMMUNITY SHOPPING CENTER 0.34 0.35 0.35 0.36 0.36 CONVENIENCE MARKET 1.28 1.31 1.32 1.33 1.33 DISCOUNT STORE 0.30 0.31 0.31 0.31 0.31 GOLF COURSE 0.41 0.42 0.42 0.42 0.42 GROCERY STORE 0.49 0.50 0.50 0.51 0.51 HEALTH CLUB 0.35 0.36 0.36 0.37 0.37 HELIPORTS 0.70 0.71 0.72 0.73 0.73 HOSPITAL - CONVALESCENT 0.42 0.43 0.44 0.44 0.44 HOSPITAL - GENERAL 0.60 0.62 0.63 0.63 0.63 HOTEL - CONV. FAC/COMM.0.48 0.49 0.50 0.50 0.50 INDOOR SPORTS ARENA 0.42 0.43 0.44 0.44 0.44 INDUSTRIAL - COMMERCIAL BUSINESS PARK 0.29 0.29 0.30 0.30 0.30 JUNIOR COLLEGE 0.36 0.37 0.37 0.38 0.38 LIBRARY 0.54 0.56 0.56 0.57 0.57 LUMBER/HARDWARE STORE 0.30 0.31 0.31 0.31 0.31 MARINA 0.84 0.86 0.87 0.87 0.87 MOTEL 0.39 0.40 0.40 0.41 0.41 NEIGHBORHOOD SHOPPING CENTER 0.43 0.44 0.45 0.45 0.45 OFFICE - COMMERCIAL (< 100,000 SF)0.33 0.34 0.34 0.35 0.35 OFFICE - GOVERNMENT 0.36 0.37 0.37 0.37 0.37 OFFICE - HIGH RISE 0.35 0.36 0.36 0.36 0.36 OFFICE - MEDICAL 0.39 0.40 0.41 0.41 0.41 OUTDOOR TENNIS COURT 1.38 1.41 1.43 1.44 1.43 RACE TRACK 0.44 0.45 0.46 0.46 0.46 REGIONAL SHOPPING CENTER 0.31 0.31 0.32 0.32 0.32 RESORT HOTEL 0.38 0.38 0.39 0.39 0.39 RESTAURANT - FAST FOOD 1.44 1.47 1.49 1.50 1.50 RESTAURANT - QUALITY 0.59 0.60 0.61 0.61 0.61 RESTAURANT - SIT DOWN 0.90 0.92 0.93 0.94 0.93 S & L - WALK IN 0.58 0.59 0.60 0.60 0.60 S & L - WITH DRIVE THRU 0.66 0.68 0.68 0.69 0.69 UNIVERSITY 0.36 0.37 0.38 0.38 0.38 ALL OTHER COMMERCIAL USES NOT IDENTIFIED ABOVE 0.27 0.28 0.28 0.29 0.28 ALL OTHER INDUSTRIAL USES NOT IDENTIFIED ABOVE 0.27 0.28 0.28 0.28 0.28 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 -0.40%. ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES. FORMATION OR ANNEXATION DATE June 9, 2020 Item #3 Page 23 of 26