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HomeMy WebLinkAbout2021-06-08; City Council; Resolution 2021-124RESOLUTION NO. 2021-124 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF CARLSBAD, CALIFORNIA, ESTABLISHING THE FISCAL YEAR 2021-22 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 2021-22. 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 2021-22 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 8, 2021 Item #2 Page 9 of 28 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 8th day of June, 2021, by the following vote, to wit: AYES: Hall, Blackburn, Acosta, Bhat-Patel, Schumacher. NAYS: None. ABSENT: None. MATT HALL, Mayor ',--Civt,W)(11604A BARBARA ENGLESON, City Clerk (SEAL) C tk 7,3 • June 8, 2021 Item #2 Page 10 of 28 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 $397 $412 $416 $416 $416 $419 RLM 1,092 1,131 1,143 1,143 1,144 1,151 RM 1,830 1,895 1,916 1,916 1,918 1,929 RMH 2,806 2,906 2,938 2,938 2,941 2,958 RH 3,950 4,091 4,135 4,135 4,140 4,164 NON-RESIDENTIAL (PER ACRE) COMMERCIAL $3,394 $3,515 $3,554 $3,554 $3,557 $3,578 INDUSTRIAL 1,697 1,758 1,777 1,777 1,779 1,789 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 $392 $406 $410 $410 $411 $413 RLM 1,075 1,113 1,125 1,125 1,126 1,133 RM 1,721 1,783 1,802 1,802 1,804 1,815 RMH 2,642 2,736 2,766 2,766 2,769 2,785 RH 3,873 4,012 4,055 4,055 4,060 4,084 NON-RESIDENTIAL (PER ACRE) COMMERCIAL $2,263 $2,344 $2,369 $2,369 $2,371 $2,386 INDUSTRIAL 1,358 1,406 1,421 1,421 1,423 1,431 NOTE: ACTUAL TAX RATES FOR UNDEVELOPED PROPERTY FOR FISCAL YEAR 2021-22 ARE HEREIN ESTABLISHED AT $0 PER ACRE. 2021-22 MAXIMUM PERCENTAGE 2021-22 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 0.70%. ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES. TAX RATES FOR FISCAL YEAR 2021-22 ANNUAL NON-RESIDENTIAL TAX - DEVELOPED PROPERTY % OF ONE-TIME SPECIAL TAX 13.81% 7.50% FORMATION OR ANNEXATION DATE FORMATION OR ANNEXATION DATE CITY OF CARLSBAD COMMUNITY FACILITES DISTRICT NO. 1 TAX RATES FOR FISCAL YEAR 2021-22 MAXIMUM UNDEVELOPED PROPERTY TAX June 8, 2021 Item #2 Page 11 of 28 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 $421 $426 $433 $440 $444 $448 RLM 1,158 1,171 1,190 1,208 1,220 1,230 RM 1,941 1,963 1,995 2,024 2,044 2,062 RMH 2,976 3,010 3,058 3,104 3,134 3,162 RH 4,189 4,237 4,305 4,369 4,412 4,452 NON-RESIDENTIAL (PER ACRE) COMMERCIAL $3,600 $3,641 $3,700 $3,754 $3,792 $3,825 INDUSTRIAL 1,800 1,820 1,850 1,877 1,896 1,913 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 $415 $420 $427 $433 $438 $442 RLM 1,140 1,153 1,172 1,189 1,201 1,211 RM 1,825 1,846 1,876 1,904 1,923 1,940 RMH 2,802 2,834 2,880 2,922 2,951 2,977 RH 4,108 4,155 4,222 4,285 4,327 4,366 NON-RESIDENTIAL (PER ACRE) COMMERCIAL $2,400 $2,427 $2,466 $2,503 $2,528 $2,550 INDUSTRIAL 1,440 1,456 1,480 1,502 1,517 1,530 NOTE: ACTUAL TAX RATES FOR UNDEVELOPED PROPERTY FOR FISCAL YEAR 2021-22 ARE HEREIN ESTABLISHED AT $0 PER ACRE. FORMATION OR ANNEXATION DATE CITY OF CARLSBAD COMMUNITY FACILITES DISTRICT NO. 1 TAX RATES FOR FISCAL YEAR 2021-22 MAXIMUM UNDEVELOPED PROPERTY TAX FORMATION OR ANNEXATION DATE June 8, 2021 Item #2 Page 12 of 28 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 $454 $468 $476 $485 $494 $509 RLM 1,248 1,286 1,308 1,332 1,356 1,398 RM 2,092 2,156 2,193 2,233 2,273 2,344 RMH 3,207 3,305 3,362 3,423 3,486 3,594 RH 4,515 4,653 4,733 4,819 4,907 5,059 NON-RESIDENTIAL (PER ACRE) COMMERCIAL $3,880 $3,999 $4,067 $4,141 $4,216 $4,347 INDUSTRIAL 1,940 1,999 2,034 2,071 2,108 2,174 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 $448 $461 $469 $478 $487 $502 RLM 1,229 1,266 1,288 1,311 1,335 1,377 RM 1,967 2,028 2,062 2,100 2,138 2,204 RMH 3,020 3,112 3,166 3,223 3,282 3,383 RH 4,428 4,563 4,642 4,726 4,812 4,961 NON-RESIDENTIAL (PER ACRE) COMMERCIAL $2,587 $2,666 $2,712 $2,761 $2,811 $2,898 INDUSTRIAL 1,552 1,599 1,627 1,656 1,687 1,739 NOTE: ACTUAL TAX RATES FOR UNDEVELOPED PROPERTY FOR FISCAL YEAR 2021-22 ARE HEREIN ESTABLISHED AT $0 PER ACRE. FORMATION OR ANNEXATION DATE CITY OF CARLSBAD COMMUNITY FACILITES DISTRICT NO. 1 TAX RATES FOR FISCAL YEAR 2021-22 MAXIMUM UNDEVELOPED PROPERTY TAX FORMATION OR ANNEXATION DATE June 8, 2021 Item #2 Page 13 of 28 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 $501 $508 $514 $514 $525 $531 RLM 1,377 1,396 1,413 1,413 1,442 1,459 RM 2,308 2,340 2,368 2,368 2,418 2,446 RMH 3,539 3,588 3,630 3,630 3,707 3,751 RH 4,982 5,051 5,111 5,111 5,218 5,280 NON-RESIDENTIAL (PER ACRE) COMMERCIAL $4,281 $4,340 $4,391 $4,391 $4,484 $4,537 INDUSTRIAL 2,140 2,170 2,196 2,196 2,242 2,269 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 $494 $501 $507 $507 $518 $524 RLM 1,356 1,374 1,391 1,391 1,420 1,437 RM 2,171 2,201 2,227 2,227 2,274 2,301 RMH 3,332 3,378 3,418 3,418 3,490 3,531 RH 4,886 4,953 5,012 5,012 5,117 5,178 NON-RESIDENTIAL (PER ACRE) COMMERCIAL $2,854 $2,893 $2,928 $2,928 $2,989 $3,025 INDUSTRIAL 1,712 1,736 1,757 1,757 1,794 1,815 NOTE: ACTUAL TAX RATES FOR UNDEVELOPED PROPERTY FOR FISCAL YEAR 2021-22 ARE HEREIN ESTABLISHED AT $0 PER ACRE. CITY OF CARLSBAD COMMUNITY FACILITES DISTRICT NO. 1 TAX RATES FOR FISCAL YEAR 2021-22 MAXIMUM UNDEVELOPED PROPERTY TAX FORMATION OR ANNEXATION DATE FORMATION OR ANNEXATION DATE June 8, 2021 Item #2 Page 14 of 28 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 FY 2021-22 RESIDENTIAL (PER ACRE) RL $535 $546 $553 $557 $556 $558 RLM 1,470 1,501 1,520 1,531 1,528 1,533 RM 2,464 2,516 2,547 2,566 2,561 2,570 RMH 3,779 3,858 3,906 3,935 3,927 3,941 RH 5,319 5,431 5,498 5,539 5,528 5,547 NON-RESIDENTIAL (PER ACRE) COMMERCIAL $4,571 $4,667 $4,725 $4,760 $4,750 $4,767 INDUSTRIAL 2,285 2,334 2,362 2,380 2,375 2,383 PROPERTY TYPE TAX RATE IMPROVEMENT AREA II:FY 2016-17 FY 2017-18 FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 RESIDENTIAL (PER ACRE) RL $528 $539 $545 $549 $548 $550 RLM 1,447 1,478 1,496 1,507 1,504 1,510 RM 2,318 2,367 2,396 2,414 2,409 2,417 RMH 3,558 3,633 3,677 3,705 3,697 3,710 RH 5,216 5,326 5,392 5,432 5,421 5,440 NON-RESIDENTIAL (PER ACRE) COMMERCIAL $3,047 $3,111 $3,150 $3,173 $3,167 $3,178 INDUSTRIAL 1,828 1,867 1,890 1,904 1,900 1,907 NOTE: ACTUAL TAX RATES FOR UNDEVELOPED PROPERTY FOR FISCAL YEAR 2021-22 ARE HEREIN ESTABLISHED AT $0 PER ACRE. CITY OF CARLSBAD COMMUNITY FACILITES DISTRICT NO. 1 TAX RATES FOR FISCAL YEAR 2021-22 MAXIMUM UNDEVELOPED PROPERTY TAX FORMATION OR ANNEXATION DATE FORMATION OR ANNEXATION DATE June 8, 2021 Item #2 Page 15 of 28 CITY OF CARLSBAD COMMUNITY FACILITIES DISTRICT NO. 1 TAX RATES FOR FISCAL YEAR 2021-22 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) (80% of the Maximum Tax) 0 - 1.5 DU /ACRE $5,036.53 $5,216.70 $5,273.46 $5,273.46 $5,278.73 $5,310.21 1.51 - 4.0 DU/ACRE 5,036.53 5,216.70 5,273.46 5,273.46 5,278.73 5,310.21 4.1 - 8.0 DU/ACRE 3,178.94 3,292.66 3,328.49 3,328.49 3,331.81 3,351.68 8.1 - 15.0 DU/ACRE 3,178.94 3,292.66 3,328.49 3,328.49 3,331.81 3,351.68 15.1 - 23.0 DU/ACRE 3,178.94 3,292.66 3,328.49 3,328.49 3,331.81 3,351.68 NON-RESIDENTIAL (PER SQ.FT.) (10% 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 0.51 0.51 AUTO CAR WASH 0.89 0.92 0.93 0.93 0.94 0.94 BANK - WALK IN 1.81 1.88 1.90 1.90 1.90 1.91 BANK - WITH DRIVE THRU 2.55 2.65 2.67 2.67 2.68 2.69 BOWLING ALLEY 0.94 0.97 0.98 0.98 0.98 0.99 CAMPGROUND 2.48 2.56 2.59 2.59 2.60 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 4.00 4.04 4.04 4.05 4.07 DISCOUNT STORE 0.46 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 1.56 1.57 1.57 1.58 1.58 HOSPITAL - CONVALESCENT 0.33 0.34 0.34 0.34 0.35 0.35 HOSPITAL - GENERAL 0.55 0.57 0.57 0.57 0.58 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 0.35 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 0.64 LUMBER/HARDWARE STORE 0.35 0.36 0.37 0.37 0.37 0.37 MARINA 2.10 2.18 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 0.95 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 0.40 0.40 0.40 0.40 OFFICE - MEDICAL 0.34 0.35 0.36 0.36 0.36 0.36 OUTDOOR TENNIS COURT 3.98 4.12 4.17 4.17 4.17 4.20 RACE TRACK 0.72 0.75 0.76 0.76 0.76 0.76 REGIONAL SHOPPING CENTER 0.47 0.49 0.50 0.50 0.50 0.50 RESORT HOTEL 0.33 0.34 0.34 0.34 0.34 0.34 RESTAURANT - FAST FOOD 4.02 4.17 4.21 4.21 4.22 4.24 RESTAURANT - QUALITY 0.93 0.96 0.97 0.97 0.97 0.98 RESTAURANT - SIT DOWN 2.15 2.22 2.25 2.25 2.25 2.26 S & L - WALK IN 0.78 0.81 0.82 0.82 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 0.70%. ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES. FORMATION OR ANNEXATION DATE June 8, 2021 Item #2 Page 16 of 28 CITY OF CARLSBAD COMMUNITY FACILITIES DISTRICT NO. 1 TAX RATES FOR FISCAL YEAR 2021-22 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) (80% of the Maximum Tax) 0 - 1.5 DU /ACRE $5,341.88 $5,402.62 $5,490.31 $5,571.45 $5,626.61 $5,676.80 1.51 - 4.0 DU/ACRE 5,341.88 5,402.62 5,490.31 5,571.45 5,626.61 5,676.80 4.1 - 8.0 DU/ACRE 3,371.67 3,410.01 3,465.36 3,516.57 3,551.39 3,583.07 8.1 - 15.0 DU/ACRE 3,371.67 3,410.01 3,465.36 3,516.57 3,551.39 3,583.07 15.1 - 23.0 DU/ACRE 3,371.67 3,410.01 3,465.36 3,516.57 3,551.39 3,583.07 NON-RESIDENTIAL (PER SQ.FT.) (10% of the Maximum Tax) AUTO - GASOLINE $1.22 $1.23 $1.25 $1.27 $1.28 $1.29 AUTO - REPAIR & SALES 0.51 0.52 0.53 0.53 0.54 0.54 AUTO CAR WASH 0.95 0.96 0.97 0.99 1.00 1.01 BANK - WALK IN 1.92 1.95 1.98 2.01 2.03 2.04 BANK - WITH DRIVE THRU 2.71 2.74 2.78 2.83 2.85 2.88 BOWLING ALLEY 0.99 1.01 1.02 1.04 1.05 1.06 CAMPGROUND 2.63 2.66 2.70 2.74 2.77 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 0.64 0.64 0.65 0.66 0.67 0.68 CONVENIENCE MARKET 4.10 4.14 4.21 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 0.45 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 2.23 2.25 2.29 2.32 2.35 2.37 MOTEL 0.40 0.41 0.41 0.42 0.42 0.43 NEIGHBORHOOD SHOPPING CENTER 0.97 0.98 1.00 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 0.41 0.41 0.42 0.42 0.43 OFFICE - MEDICAL 0.36 0.37 0.37 0.38 0.38 0.39 OUTDOOR TENNIS COURT 4.22 4.27 4.34 4.40 4.45 4.49 RACE TRACK 0.76 0.77 0.79 0.80 0.81 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 4.27 4.32 4.39 4.45 4.50 4.54 RESTAURANT - QUALITY 0.99 1.00 1.01 1.03 1.04 1.05 RESTAURANT - SIT DOWN 2.28 2.30 2.34 2.37 2.40 2.42 S & L - WALK IN 0.83 0.84 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 0.70%. ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES. FORMATION OR ANNEXATION DATE June 8, 2021 Item #2 Page 17 of 28 CITY OF CARLSBAD COMMUNITY FACILITIES DISTRICT NO. 1 TAX RATES FOR FISCAL YEAR 2021-22 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) (80% of the Maximum Tax) 0 - 1.5 DU /ACRE $5,757.94 $5,933.77 $6,035.83 $6,145.46 $6,257.09 $6,451.11 1.51 - 4.0 DU/ACRE 5,757.94 5,933.77 6,035.83 6,145.46 6,257.09 6,451.11 4.1 - 8.0 DU/ACRE 3,634.28 3,745.26 3,809.68 3,878.88 3,949.33 4,071.79 8.1 - 15.0 DU/ACRE 3,634.28 3,745.26 3,809.68 3,878.88 3,949.33 4,071.79 15.1 - 23.0 DU/ACRE 3,634.28 3,745.26 3,809.68 3,878.88 3,949.33 4,071.79 NON-RESIDENTIAL (PER SQ.FT.) (10% 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 2.14 2.17 2.21 2.25 2.32 BANK - WITH DRIVE THRU 2.92 3.01 3.06 3.12 3.17 3.27 BOWLING ALLEY 1.07 1.10 1.12 1.14 1.16 1.20 CAMPGROUND 2.83 2.92 2.97 3.02 3.08 3.17 CHURCH 0.48 0.50 0.51 0.52 0.53 0.54 COMMERCIAL SHOPS 0.47 0.48 0.49 0.50 0.51 0.53 COMMUNITY SHOPPING CENTER 0.69 0.71 0.72 0.73 0.74 0.77 CONVENIENCE MARKET 4.42 4.55 4.63 4.71 4.80 4.95 DISCOUNT STORE 0.52 0.54 0.55 0.56 0.57 0.58 GOLF COURSE 0.49 0.51 0.52 0.53 0.54 0.55 GROCERY STORE 1.26 1.30 1.32 1.34 1.37 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 1.87 1.93 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 0.74 0.75 0.77 LUMBER/HARDWARE STORE 0.40 0.41 0.42 0.43 0.43 0.45 MARINA 2.40 2.47 2.52 2.56 2.61 2.69 MOTEL 0.43 0.45 0.46 0.46 0.47 0.49 NEIGHBORHOOD SHOPPING CENTER 1.04 1.08 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 0.51 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 0.43 0.44 OUTDOOR TENNIS COURT 4.55 4.69 4.77 4.86 4.94 5.10 RACE TRACK 0.82 0.85 0.86 0.88 0.90 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 4.60 4.74 4.82 4.91 5.00 5.15 RESTAURANT - QUALITY 1.06 1.09 1.11 1.13 1.15 1.19 RESTAURANT - SIT DOWN 2.45 2.53 2.57 2.62 2.67 2.75 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 1.29 1.31 1.33 1.37 UNIVERSITY 0.37 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 0.32 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 0.70%. ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES. FORMATION OR ANNEXATION DATE June 8, 2021 Item #2 Page 18 of 28 CITY OF CARLSBAD COMMUNITY FACILITIES DISTRICT NO. 1 TAX RATES FOR FISCAL YEAR 2021-22 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) (80% of the Maximum Tax) 0 - 1.5 DU /ACRE $6,352.87 $6,440.58 $6,516.95 $6,516.95 $6,654.12 $6,733.02 1.51 - 4.0 DU/ACRE 6,352.87 6,440.58 6,516.95 6,516.95 6,654.12 6,733.02 4.1 - 8.0 DU/ACRE 4,009.78 4,065.15 4,113.35 4,113.35 4,199.93 4,249.73 8.1 - 15.0 DU/ACRE 4,009.78 4,065.15 4,113.35 4,113.35 4,199.93 4,249.73 15.1 - 23.0 DU/ACRE 4,009.78 4,065.15 4,113.35 4,113.35 4,199.93 4,249.73 NON-RESIDENTIAL (PER SQ.FT.) (10% of the Maximum Tax) AUTO - GASOLINE $1.45 $1.47 $1.48 $1.48 $1.52 $1.53 AUTO - REPAIR & SALES 0.61 0.62 0.62 0.62 0.64 0.64 AUTO CAR WASH 1.13 1.14 1.15 1.15 1.18 1.19 BANK - WALK IN 2.29 2.32 2.35 2.35 2.40 2.43 BANK - WITH DRIVE THRU 3.22 3.27 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 3.17 3.20 3.20 3.27 3.31 CHURCH 0.53 0.54 0.55 0.55 0.56 0.57 COMMERCIAL SHOPS 0.52 0.52 0.53 0.53 0.54 0.55 COMMUNITY SHOPPING CENTER 0.76 0.77 0.78 0.78 0.79 0.80 CONVENIENCE MARKET 4.87 4.94 5.00 5.00 5.10 5.16 DISCOUNT STORE 0.57 0.58 0.59 0.59 0.60 0.61 GOLF COURSE 0.55 0.55 0.56 0.56 0.57 0.58 GROCERY STORE 1.39 1.41 1.42 1.42 1.45 1.47 HEALTH CLUB 0.52 0.52 0.53 0.53 0.54 0.55 HELIPORTS 1.90 1.92 1.95 1.95 1.99 2.01 HOSPITAL - CONVALESCENT 0.42 0.42 0.43 0.43 0.44 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 0.42 0.42 0.43 0.43 0.44 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 0.80 0.81 LUMBER/HARDWARE STORE 0.44 0.45 0.45 0.45 0.46 0.47 MARINA 2.65 2.69 2.72 2.72 2.77 2.81 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 5.02 5.09 5.15 5.15 5.26 5.32 RACE TRACK 0.91 0.92 0.93 0.93 0.95 0.96 REGIONAL SHOPPING CENTER 0.60 0.61 0.61 0.61 0.63 0.63 RESORT HOTEL 0.41 0.42 0.42 0.42 0.43 0.43 RESTAURANT - FAST FOOD 5.08 5.15 5.21 5.21 5.32 5.38 RESTAURANT - QUALITY 1.17 1.19 1.20 1.20 1.23 1.24 RESTAURANT - SIT DOWN 2.71 2.74 2.78 2.78 2.83 2.87 S & L - WALK IN 0.98 1.00 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 0.33 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 0.70%. ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES. FORMATION OR ANNEXATION DATE June 8, 2021 Item #2 Page 19 of 28 CITY OF CARLSBAD COMMUNITY FACILITIES DISTRICT NO. 1 TAX RATES FOR FISCAL YEAR 2021-22 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 FY 2021-22 RESIDENTIAL (PER DWELLING UNIT) (80% of the Maximum Tax) 0 - 1.5 DU /ACRE $6,783.14 $6,925.91 $7,011.41 $7,063.61 $7,049.45 $7,074.04 1.51 - 4.0 DU/ACRE 6,783.14 6,925.91 7,011.41 7,063.61 7,049.45 7,074.04 4.1 - 8.0 DU/ACRE 4,281.36 4,371.47 4,425.44 4,458.39 4,449.45 4,464.97 8.1 - 15.0 DU/ACRE 4,281.36 4,371.47 4,425.44 4,458.39 4,449.45 4,464.97 15.1 - 23.0 DU/ACRE 4,281.36 4,371.47 4,425.44 4,458.39 4,449.45 4,464.97 NON-RESIDENTIAL (PER SQ.FT.) (10% of the Maximum Tax) AUTO - GASOLINE $1.54 $1.58 $1.60 $1.61 $1.61 $1.61 AUTO - REPAIR & SALES 0.65 0.66 0.67 0.68 0.67 0.68 AUTO CAR WASH 1.20 1.23 1.24 1.25 1.25 1.25 BANK - WALK IN 2.44 2.49 2.53 2.54 2.54 2.55 BANK - WITH DRIVE THRU 3.44 3.51 3.56 3.58 3.57 3.59 BOWLING ALLEY 1.26 1.29 1.31 1.31 1.31 1.32 CAMPGROUND 3.33 3.41 3.45 3.47 3.47 3.48 CHURCH 0.57 0.58 0.59 0.59 0.59 0.59 COMMERCIAL SHOPS 0.55 0.56 0.57 0.58 0.57 0.58 COMMUNITY SHOPPING CENTER 0.81 0.82 0.83 0.84 0.84 0.84 CONVENIENCE MARKET 5.20 5.31 5.38 5.42 5.41 5.42 DISCOUNT STORE 0.61 0.63 0.63 0.64 0.64 0.64 GOLF COURSE 0.58 0.60 0.60 0.61 0.61 0.61 GROCERY STORE 1.48 1.51 1.53 1.54 1.54 1.55 HEALTH CLUB 0.55 0.56 0.57 0.57 0.57 0.57 HELIPORTS 2.02 2.07 2.09 2.11 2.10 2.11 HOSPITAL - CONVALESCENT 0.44 0.45 0.46 0.46 0.46 0.46 HOSPITAL - GENERAL 0.74 0.75 0.76 0.77 0.77 0.77 HOTEL - CONV. FAC/COMM.0.66 0.67 0.68 0.69 0.69 0.69 INDOOR SPORTS ARENA 0.44 0.45 0.46 0.46 0.46 0.46 INDUSTRIAL - COMMERCIAL BUSINESS PARK 0.41 0.42 0.42 0.42 0.42 0.43 JUNIOR COLLEGE 0.42 0.43 0.43 0.43 0.43 0.43 LIBRARY 0.81 0.83 0.84 0.84 0.84 0.85 LUMBER/HARDWARE STORE 0.47 0.48 0.49 0.49 0.49 0.49 MARINA 2.83 2.89 2.92 2.95 2.94 2.95 MOTEL 0.51 0.52 0.53 0.53 0.53 0.53 NEIGHBORHOOD SHOPPING CENTER 1.23 1.26 1.27 1.28 1.28 1.28 OFFICE - COMMERCIAL (< 100,000 SF)0.49 0.50 0.50 0.51 0.51 0.51 OFFICE - GOVERNMENT 0.56 0.57 0.58 0.58 0.58 0.58 OFFICE - HIGH RISE 0.51 0.52 0.53 0.53 0.53 0.53 OFFICE - MEDICAL 0.46 0.47 0.48 0.48 0.48 0.48 OUTDOOR TENNIS COURT 5.36 5.47 5.54 5.58 5.57 5.59 RACE TRACK 0.97 0.99 1.00 1.01 1.01 1.01 REGIONAL SHOPPING CENTER 0.64 0.65 0.66 0.66 0.66 0.67 RESORT HOTEL 0.44 0.45 0.45 0.46 0.46 0.46 RESTAURANT - FAST FOOD 5.42 5.53 5.60 5.64 5.63 5.65 RESTAURANT - QUALITY 1.25 1.28 1.29 1.30 1.30 1.30 RESTAURANT - SIT DOWN 2.89 2.95 2.99 3.01 3.00 3.01 S & L - WALK IN 1.05 1.07 1.08 1.09 1.09 1.09 S & L - WITH DRIVE THRU 1.45 1.48 1.49 1.51 1.50 1.51 UNIVERSITY 0.43 0.44 0.44 0.45 0.45 0.45 ALL OTHER COMMERCIAL USES NOT IDENTIFIED ABOVE 0.41 0.42 0.42 0.42 0.42 0.43 ALL OTHER INDUSTRIAL USES NOT IDENTIFIED ABOVE 0.33 0.34 0.34 0.35 0.34 0.35 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 0.70%. ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES. FORMATION OR ANNEXATION DATE June 8, 2021 Item #2 Page 20 of 28 CITY OF CARLSBAD COMMUNITY FACILITIES DISTRICT NO. 1 TAX RATES FOR FISCAL YEAR 2021-22 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) (80% of the Maximum Tax) 0 - 1.5 DU /ACRE $4,338.52 $4,493.72 $4,542.61 $4,542.61 $4,547.15 $4,574.27 1.51 - 4.0 DU/ACRE 4,338.52 4,493.72 4,542.61 4,542.61 4,547.15 4,574.27 4.1 - 8.0 DU/ACRE 2,615.56 2,709.12 2,738.60 2,738.60 2,741.33 2,757.68 8.1 - 15.0 DU/ACRE 2,615.56 2,709.12 2,738.60 2,738.60 2,741.33 2,757.68 15.1 - 23.0 DU/ACRE 2,615.56 2,709.12 2,738.60 2,738.60 2,741.33 2,757.68 NON-RESIDENTIAL (PER SQ.FT.) (10% 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 0.69 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 0.71 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 0.32 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 0.32 0.33 0.33 0.33 0.33 0.33 INDUSTRIAL - COMMERCIAL BUSINESS PARK 0.21 0.22 0.22 0.22 0.22 0.23 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 0.65 0.65 0.65 0.65 0.66 MOTEL 0.29 0.30 0.31 0.31 0.31 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 0.28 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 1.08 1.08 RACE TRACK 0.33 0.34 0.34 0.34 0.35 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 0.30 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 0.71 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 0.52 0.52 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 0.70%. ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES. FORMATION OR ANNEXATION DATE June 8, 2021 Item #2 Page 21 of 28 CITY OF CARLSBAD COMMUNITY FACILITIES DISTRICT NO. 1 TAX RATES FOR FISCAL YEAR 2021-22 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) (80% of the Maximum Tax) 0 - 1.5 DU /ACRE $4,601.56 $4,653.87 $4,729.41 $4,799.31 $4,846.82 $4,890.06 1.51 - 4.0 DU/ACRE 4,601.56 4,653.87 4,729.41 4,799.31 4,846.82 4,890.06 4.1 - 8.0 DU/ACRE 2,774.13 2,805.67 2,851.21 2,893.35 2,922.00 2,948.06 8.1 - 15.0 DU/ACRE 2,774.13 2,805.67 2,851.21 2,893.35 2,922.00 2,948.06 15.1 - 23.0 DU/ACRE 2,774.13 2,805.67 2,851.21 2,893.35 2,922.00 2,948.06 NON-RESIDENTIAL (PER SQ.FT.) (10% of the Maximum Tax) AUTO - GASOLINE $0.43 $0.44 $0.45 $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 0.80 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 0.29 0.29 0.29 0.29 HELIPORTS 0.55 0.56 0.57 0.57 0.58 0.58 HOSPITAL - CONVALESCENT 0.33 0.34 0.34 0.35 0.35 0.36 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 0.36 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 0.33 0.33 NEIGHBORHOOD SHOPPING CENTER 0.34 0.34 0.35 0.36 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 0.29 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 1.14 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 0.31 0.31 0.31 0.32 RESTAURANT - FAST FOOD 1.14 1.15 1.17 1.19 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 0.23 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 0.70%. ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES. FORMATION OR ANNEXATION DATE June 8, 2021 Item #2 Page 22 of 28 CITY OF CARLSBAD COMMUNITY FACILITIES DISTRICT NO. 1 TAX RATES FOR FISCAL YEAR 2021-22 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) (80% of the Maximum Tax) 0 - 1.5 DU /ACRE $4,959.95 $5,111.42 $5,199.33 $5,293.77 $5,389.92 $5,557.05 1.51 - 4.0 DU/ACRE 4,959.95 5,111.42 5,199.33 5,293.77 5,389.92 5,557.05 4.1 - 8.0 DU/ACRE 2,990.20 3,081.51 3,134.51 3,191.45 3,249.41 3,350.17 8.1 - 15.0 DU/ACRE 2,990.20 3,081.51 3,134.51 3,191.45 3,249.41 3,350.17 15.1 - 23.0 DU/ACRE 2,990.20 3,081.51 3,134.51 3,191.45 3,249.41 3,350.17 NON-RESIDENTIAL (PER SQ.FT.) (10% 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 1.04 BOWLING ALLEY 0.46 0.47 0.48 0.49 0.50 0.51 CAMPGROUND 0.81 0.83 0.85 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 0.31 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 0.33 0.34 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 0.27 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 0.36 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 1.28 1.32 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 1.23 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 0.82 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 0.25 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 0.70%. ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES. FORMATION OR ANNEXATION DATE June 8, 2021 Item #2 Page 23 of 28 CITY OF CARLSBAD COMMUNITY FACILITIES DISTRICT NO. 1 TAX RATES FOR FISCAL YEAR 2021-22 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) (80% of the Maximum Tax) 0 - 1.5 DU /ACRE $5,472.43 $5,547.98 $5,613.77 $5,613.77 $5,731.93 $5,799.89 1.51 - 4.0 DU/ACRE 5,472.43 5,547.98 5,613.77 5,613.77 5,731.93 5,799.89 4.1 - 8.0 DU/ACRE 3,299.15 3,344.70 3,384.36 3,384.36 3,455.60 3,496.57 8.1 - 15.0 DU/ACRE 3,299.15 3,344.70 3,384.36 3,384.36 3,455.60 3,496.57 15.1 - 23.0 DU/ACRE 3,299.15 3,344.70 3,384.36 3,384.36 3,455.60 3,496.57 NON-RESIDENTIAL (PER SQ.FT.) (10% of the Maximum Tax) AUTO - GASOLINE $0.52 $0.52 $0.53 $0.53 $0.54 $0.55 AUTO - REPAIR & SALES 0.28 0.29 0.29 0.29 0.30 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 0.30 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 0.30 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 0.69 0.69 HOSPITAL - CONVALESCENT 0.40 0.40 0.41 0.41 0.42 0.42 HOSPITAL - GENERAL 0.57 0.58 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 0.30 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 0.42 0.42 0.42 0.43 OFFICE - COMMERCIAL (< 100,000 SF)0.31 0.32 0.32 0.32 0.33 0.33 OFFICE - GOVERNMENT 0.34 0.34 0.34 0.34 0.35 0.36 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 1.36 1.37 RACE TRACK 0.42 0.42 0.43 0.43 0.44 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 1.39 1.39 1.42 1.43 RESTAURANT - QUALITY 0.55 0.56 0.57 0.57 0.58 0.58 RESTAURANT - SIT DOWN 0.84 0.86 0.87 0.87 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 0.35 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 0.27 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 0.70%. ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES. FORMATION OR ANNEXATION DATE June 8, 2021 Item #2 Page 24 of 28 CITY OF CARLSBAD COMMUNITY FACILITIES DISTRICT NO. 1 TAX RATES FOR FISCAL YEAR 2021-22 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 FY 2021-22 RESIDENTIAL (PER DWELLING UNIT) (80% of the Maximum Tax) 0 - 1.5 DU /ACRE $5,843.07 $5,966.05 $6,039.71 $6,084.67 $6,072.47 $6,093.65 1.51 - 4.0 DU/ACRE 5,843.07 5,966.05 6,039.71 6,084.67 6,072.47 6,093.65 4.1 - 8.0 DU/ACRE 3,522.60 3,596.74 3,641.15 3,668.25 3,660.90 3,673.67 8.1 - 15.0 DU/ACRE 3,522.60 3,596.74 3,641.15 3,668.25 3,660.90 3,673.67 15.1 - 23.0 DU/ACRE 3,522.60 3,596.74 3,641.15 3,668.25 3,660.90 3,673.67 NON-RESIDENTIAL (PER SQ.FT.) (10% of the Maximum Tax) AUTO - GASOLINE $0.55 $0.56 $0.57 $0.57 $0.57 $0.57 AUTO - REPAIR & SALES 0.30 0.31 0.31 0.31 0.31 0.31 AUTO CAR WASH 0.48 0.49 0.50 0.50 0.50 0.50 BANK - WALK IN 0.88 0.89 0.91 0.91 0.91 0.91 BANK - WITH DRIVE THRU 1.09 1.11 1.13 1.13 1.13 1.14 BOWLING ALLEY 0.54 0.55 0.56 0.56 0.56 0.56 CAMPGROUND 0.95 0.97 0.98 0.99 0.99 0.99 CHURCH 0.37 0.38 0.38 0.38 0.38 0.39 COMMERCIAL SHOPS 0.30 0.31 0.31 0.31 0.31 0.31 COMMUNITY SHOPPING CENTER 0.34 0.35 0.35 0.36 0.36 0.36 CONVENIENCE MARKET 1.28 1.31 1.33 1.34 1.33 1.34 DISCOUNT STORE 0.30 0.31 0.31 0.31 0.31 0.31 GOLF COURSE 0.41 0.42 0.42 0.42 0.42 0.43 GROCERY STORE 0.49 0.50 0.50 0.51 0.51 0.51 HEALTH CLUB 0.35 0.36 0.36 0.37 0.37 0.37 HELIPORTS 0.70 0.71 0.72 0.73 0.73 0.73 HOSPITAL - CONVALESCENT 0.42 0.43 0.44 0.44 0.44 0.44 HOSPITAL - GENERAL 0.61 0.62 0.63 0.63 0.63 0.63 HOTEL - CONV. FAC/COMM.0.48 0.49 0.50 0.50 0.50 0.50 INDOOR SPORTS ARENA 0.42 0.43 0.44 0.44 0.44 0.44 INDUSTRIAL - COMMERCIAL BUSINESS PARK 0.29 0.29 0.30 0.30 0.30 0.30 JUNIOR COLLEGE 0.36 0.37 0.37 0.38 0.38 0.38 LIBRARY 0.54 0.56 0.56 0.57 0.57 0.57 LUMBER/HARDWARE STORE 0.30 0.31 0.31 0.31 0.31 0.31 MARINA 0.84 0.86 0.87 0.87 0.87 0.88 MOTEL 0.39 0.40 0.41 0.41 0.41 0.41 NEIGHBORHOOD SHOPPING CENTER 0.43 0.44 0.45 0.45 0.45 0.45 OFFICE - COMMERCIAL (< 100,000 SF)0.33 0.34 0.34 0.35 0.35 0.35 OFFICE - GOVERNMENT 0.36 0.37 0.37 0.37 0.37 0.37 OFFICE - HIGH RISE 0.35 0.36 0.36 0.36 0.36 0.37 OFFICE - MEDICAL 0.39 0.40 0.41 0.41 0.41 0.41 OUTDOOR TENNIS COURT 1.38 1.41 1.43 1.44 1.44 1.44 RACE TRACK 0.44 0.45 0.46 0.46 0.46 0.46 REGIONAL SHOPPING CENTER 0.31 0.31 0.32 0.32 0.32 0.32 RESORT HOTEL 0.38 0.39 0.39 0.39 0.39 0.39 RESTAURANT - FAST FOOD 1.44 1.47 1.49 1.50 1.50 1.51 RESTAURANT - QUALITY 0.59 0.60 0.61 0.61 0.61 0.61 RESTAURANT - SIT DOWN 0.90 0.92 0.93 0.94 0.94 0.94 S & L - WALK IN 0.58 0.59 0.60 0.60 0.60 0.60 S & L - WITH DRIVE THRU 0.66 0.68 0.69 0.69 0.69 0.69 UNIVERSITY 0.36 0.37 0.38 0.38 0.38 0.38 ALL OTHER COMMERCIAL USES NOT IDENTIFIED ABOVE 0.27 0.28 0.28 0.29 0.29 0.29 ALL OTHER INDUSTRIAL USES NOT IDENTIFIED ABOVE 0.27 0.28 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 0.70%. ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES. FORMATION OR ANNEXATION DATE June 8, 2021 Item #2 Page 25 of 28