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HomeMy WebLinkAbout2022-07-12; City Council; Resolution 2022-162RESOLUTION NO. 2022-162 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF CARLSBAD, CALIFORNIA, ESTABLISHING THE FISCAL YEAR 2022-23 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 2022-23. 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 2022- 23 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: indebtedness; a.Payment of principal and interest on any outstanding authorized bonded 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 Exhibit 1 July 12, 2022 Item #3 Page 8 of 31 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 12th day of J.!!!y, 2022, by the following vote, to wit: AYES: NAYS: ABSENT: Hall, Blackburn, Bhat-Patel, Acosta. None. Norby. .i(.11' FAVIOLA MEDINA, City Clerk Services Manager (SEAL) July 12, 2022 Item #3 Page 9 of 31 MATT JJf ..tf IV , ayor #fL 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 $423 $438 $443 $443 $443 $446 RLM 1,162 1,203 1,216 1,216 1,217 1,225 RM 1,947 2,017 2,039 2,039 2,041 2,053 RMH 2,985 3,092 3,126 3,126 3,129 3,147 RH 4,202 4,353 4,400 4,400 4,405 4,431 NON-RESIDENTIAL (PER ACRE) COMMERCIAL $3,611 $3,740 $3,781 $3,781 $3,785 $3,807 INDUSTRIAL 1,806 1,870 1,890 1,890 1,892 1,904 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 $417 $432 $436 $436 $437 $439 RLM 1,144 1,184 1,197 1,197 1,199 1,206 RM 1,831 1,897 1,917 1,917 1,919 1,931 RMH 2,811 2,911 2,943 2,943 2,946 2,963 RH 4,121 4,269 4,315 4,315 4,319 4,345 NON-RESIDENTIAL (PER ACRE) COMMERCIAL $2,407 $2,494 $2,521 $2,521 $2,523 $2,538 INDUSTRIAL 1,444 1,496 1,512 1,512 1,514 1,523 NOTE: ACTUAL TAX RATES FOR UNDEVELOPED PROPERTY FOR FISCAL YEAR 2022-23 ARE HEREIN ESTABLISHED AT $0 PER ACRE. 2022-23 MAXIMUM PERCENTAGE 2022-23 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 12.80%. ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES. 7.50% FORMATION OR ANNEXATION DATE FORMATION OR ANNEXATION DATE CITY OF CARLSBAD COMMUNITY FACILITES DISTRICT NO. 1 TAX RATES FOR FISCAL YEAR 2022-23 MAXIMUM UNDEVELOPED PROPERTY TAX TAX RATES FOR FISCAL YEAR 2022-23 ANNUAL NON-RESIDENTIAL TAX - DEVELOPED PROPERTY % OF ONE-TIME SPECIAL TAX 13.81% July 12, 2022 Item #3 Page 10 of 31 Page 2 PROPERTY TYPE TAX RATE IMPROVEMENT AREA I:FY 1998-99 FY 1999-00 FY 2000-01 FY 2001-02 FY 2002-03 RESIDENTIAL (PER ACRE) RL $448 $454 $461 $468 $472 RLM 1,232 1,246 1,266 1,285 1,298 RM 2,065 2,089 2,122 2,154 2,175 RMH 3,166 3,202 3,254 3,302 3,335 RH 4,457 4,508 4,581 4,649 4,695 NON-RESIDENTIAL (PER ACRE) COMMERCIAL $3,830 $3,874 $3,936 $3,995 $4,034 INDUSTRIAL 1,915 1,937 1,968 1,997 2,017 PROPERTY TYPE TAX RATE IMPROVEMENT AREA II:FY 1998-99 FY 1999-00 FY 2000-01 FY 2001-02 FY 2002-03 RESIDENTIAL (PER ACRE) RL $442 $447 $454 $461 $466 RLM 1,213 1,227 1,247 1,265 1,277 RM 1,942 1,964 1,996 2,026 2,046 RMH 2,981 3,015 3,064 3,109 3,140 RH 4,371 4,421 4,492 4,559 4,604 NON-RESIDENTIAL (PER ACRE) COMMERCIAL $2,553 $2,582 $2,624 $2,663 $2,689 INDUSTRIAL 1,532 1,549 1,575 1,598 1,614 NOTE: ACTUAL TAX RATES FOR UNDEVELOPED PROPERTY FOR FISCAL YEAR 2022-23 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 2022-23 MAXIMUM UNDEVELOPED PROPERTY TAX July 12, 2022 Item #3 Page 11 of 31 Page 3 PROPERTY TYPE TAX RATE IMPROVEMENT AREA I:FY 2003-04 FY 2004-05 FY 2005-06 FY 2006-07 FY 2007-08 RESIDENTIAL (PER ACRE) RL $477 $483 $498 $507 $516 RLM 1,309 1,328 1,369 1,392 1,417 RM 2,194 2,226 2,294 2,333 2,376 RMH 3,365 3,413 3,517 3,577 3,642 RH 4,737 4,804 4,951 5,036 5,128 NON-RESIDENTIAL (PER ACRE) COMMERCIAL $4,070 $4,128 $4,254 $4,328 $4,406 INDUSTRIAL 2,035 2,064 2,127 2,164 2,203 PROPERTY TYPE TAX RATE IMPROVEMENT AREA II:FY 2003-04 FY 2004-05 FY 2005-06 FY 2006-07 FY 2007-08 RESIDENTIAL (PER ACRE) RL $470 $476 $491 $499 $509 RLM 1,289 1,307 1,347 1,370 1,395 RM 2,064 2,093 2,157 2,194 2,234 RMH 3,168 3,213 3,311 3,368 3,429 RH 4,645 4,711 4,855 4,939 5,029 NON-RESIDENTIAL (PER ACRE) COMMERCIAL $2,713 $2,752 $2,836 $2,885 $2,937 INDUSTRIAL 1,628 1,651 1,702 1,731 1,762 NOTE: ACTUAL TAX RATES FOR UNDEVELOPED PROPERTY FOR FISCAL YEAR 2022-23 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 2022-23 MAXIMUM UNDEVELOPED PROPERTY TAX July 12, 2022 Item #3 Page 12 of 31 Page 4 PROPERTY TYPE TAX RATE IMPROVEMENT AREA I:FY 2008-09 FY 2009-10 FY 2010-11 FY 2011-12 FY 2012-13 RESIDENTIAL (PER ACRE) RL $525 $542 $533 $541 $547 RLM 1,443 1,488 1,465 1,485 1,503 RM 2,419 2,494 2,456 2,490 2,519 RMH 3,709 3,824 3,765 3,817 3,863 RH 5,221 5,383 5,301 5,374 5,438 NON-RESIDENTIAL (PER ACRE) COMMERCIAL $4,486 $4,625 $4,555 $4,618 $4,673 INDUSTRIAL 2,243 2,313 2,277 2,309 2,336 PROPERTY TYPE TAX RATE IMPROVEMENT AREA II:FY 2008-09 FY 2009-10 FY 2010-11 FY 2011-12 FY 2012-13 RESIDENTIAL (PER ACRE) RL $518 $534 $526 $533 $539 RLM 1,421 1,465 1,442 1,462 1,480 RM 2,275 2,345 2,310 2,342 2,369 RMH 3,492 3,600 3,545 3,594 3,637 RH 5,120 5,279 5,198 5,270 5,333 NON-RESIDENTIAL (PER ACRE) COMMERCIAL $2,991 $3,084 $3,037 $3,079 $3,115 INDUSTRIAL 1,794 1,850 1,822 1,847 1,869 NOTE: ACTUAL TAX RATES FOR UNDEVELOPED PROPERTY FOR FISCAL YEAR 2022-23 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 2022-23 MAXIMUM UNDEVELOPED PROPERTY TAX July 12, 2022 Item #3 Page 13 of 31 Page 5 PROPERTY TYPE TAX RATE IMPROVEMENT AREA I:FY 2013-14 FY 2014-15 FY 2015-16 FY 2016-17 FY 2017-18 RESIDENTIAL (PER ACRE) RL $547 $559 $565 $569 $581 RLM 1,503 1,535 1,553 1,564 1,597 RM 2,519 2,572 2,603 2,622 2,677 RMH 3,863 3,944 3,991 4,020 4,105 RH 5,438 5,552 5,618 5,660 5,779 NON-RESIDENTIAL (PER ACRE) COMMERCIAL $4,673 $4,771 $4,827 $4,863 $4,966 INDUSTRIAL 2,336 2,385 2,414 2,432 2,483 PROPERTY TYPE TAX RATE IMPROVEMENT AREA II:FY 2013-14 FY 2014-15 FY 2015-16 FY 2016-17 FY 2017-18 RESIDENTIAL (PER ACRE) RL $539 $551 $557 $561 $573 RLM 1,480 1,511 1,529 1,540 1,572 RM 2,369 2,419 2,448 2,466 2,518 RMH 3,637 3,713 3,757 3,785 3,865 RH 5,333 5,445 5,509 5,550 5,667 NON-RESIDENTIAL (PER ACRE) COMMERCIAL $3,115 $3,181 $3,218 $3,242 $3,310 INDUSTRIAL 1,869 1,908 1,931 1,945 1,986 NOTE: ACTUAL TAX RATES FOR UNDEVELOPED PROPERTY FOR FISCAL YEAR 2022-23 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 2022-23 MAXIMUM UNDEVELOPED PROPERTY TAX July 12, 2022 Item #3 Page 14 of 31 Page 6 PROPERTY TYPE TAX RATE IMPROVEMENT AREA I:FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 RESIDENTIAL (PER ACRE) RL $589 $593 $592 $594 $630 RLM 1,617 1,629 1,626 1,631 1,730 RM 2,710 2,731 2,725 2,735 2,899 RMH 4,156 4,187 4,178 4,193 4,445 RH 5,850 5,894 5,882 5,902 6,258 NON-RESIDENTIAL (PER ACRE) COMMERCIAL $5,027 $5,064 $5,054 $5,072 $5,377 INDUSTRIAL 2,514 2,532 2,527 2,536 2,689 PROPERTY TYPE TAX RATE IMPROVEMENT AREA II:FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 RESIDENTIAL (PER ACRE) RL $580 $585 $583 $585 $621 RLM 1,592 1,604 1,601 1,606 1,703 RM 2,549 2,568 2,563 2,572 2,727 RMH 3,913 3,942 3,934 3,948 4,185 RH 5,737 5,780 5,768 5,788 6,137 NON-RESIDENTIAL (PER ACRE) COMMERCIAL $3,351 $3,376 $3,370 $3,381 $3,585 INDUSTRIAL 2,011 2,026 2,022 2,029 2,151 NOTE: ACTUAL TAX RATES FOR UNDEVELOPED PROPERTY FOR FISCAL YEAR 2022-23 ARE HEREIN ESTABLISHED AT $0 PER ACRE. FORMATION OR ANNEXATION DATE FORMATION OR ANNEXATION DATE MAXIMUM UNDEVELOPED PROPERTY TAX TAX RATES FOR FISCAL YEAR 2022-23 COMMUNITY FACILITES DISTRICT NO. 1 CITY OF CARLSBAD July 12, 2022 Item #3 Page 15 of 31 CITY OF CARLSBAD COMMUNITY FACILITIES DISTRICT NO. 1 TAX RATES FOR FISCAL YEAR 2022-23 SPECIAL DEVELOPMENT TAX ONE-TIME Page 7 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) (90% of the Maximum Tax) 0 - 1.5 DU /ACRE $6,028.73 $6,244.39 $6,312.33 $6,312.33 $6,318.64 $6,356.32 1.51 - 4.0 DU/ACRE 6,028.73 6,244.39 6,312.33 6,312.33 6,318.64 6,356.32 4.1 - 8.0 DU/ACRE 3,805.20 3,941.32 3,984.20 3,984.20 3,988.18 4,011.97 8.1 - 15.0 DU/ACRE 3,805.20 3,941.32 3,984.20 3,984.20 3,988.18 4,011.97 15.1 - 23.0 DU/ACRE 3,805.20 3,941.32 3,984.20 3,984.20 3,988.18 4,011.97 NON-RESIDENTIAL (PER SQ.FT.) (10% of the Maximum Tax) AUTO - GASOLINE $1.22 $1.26 $1.28 $1.28 $1.28 $1.29 AUTO - REPAIR & SALES 0.51 0.53 0.54 0.54 0.54 0.54 AUTO CAR WASH 0.95 0.98 0.99 0.99 1.00 1.00 BANK - WALK IN 1.93 2.00 2.02 2.02 2.02 2.04 BANK - WITH DRIVE THRU 2.72 2.81 2.85 2.85 2.85 2.87 BOWLING ALLEY 1.00 1.03 1.04 1.04 1.05 1.05 CAMPGROUND 2.63 2.73 2.76 2.76 2.76 2.78 CHURCH 0.45 0.47 0.47 0.47 0.47 0.47 COMMERCIAL SHOPS 0.44 0.45 0.46 0.46 0.46 0.46 COMMUNITY SHOPPING CENTER 0.64 0.66 0.67 0.67 0.67 0.67 CONVENIENCE MARKET 4.11 4.26 4.30 4.30 4.31 4.33 DISCOUNT STORE 0.48 0.50 0.51 0.51 0.51 0.51 GOLF COURSE 0.46 0.48 0.48 0.48 0.48 0.49 GROCERY STORE 1.17 1.21 1.23 1.23 1.23 1.23 HEALTH CLUB 0.43 0.45 0.46 0.46 0.46 0.46 HELIPORTS 1.60 1.66 1.67 1.67 1.68 1.69 HOSPITAL - CONVALESCENT 0.35 0.36 0.37 0.37 0.37 0.37 HOSPITAL - GENERAL 0.58 0.60 0.61 0.61 0.61 0.62 HOTEL - CONV. FAC/COMM.0.52 0.54 0.55 0.55 0.55 0.55 INDOOR SPORTS ARENA 0.35 0.36 0.37 0.37 0.37 0.37 INDUSTRIAL - COMMERCIAL BUSINESS PARK 0.32 0.33 0.34 0.34 0.34 0.34 JUNIOR COLLEGE 0.33 0.34 0.35 0.35 0.35 0.35 LIBRARY 0.64 0.66 0.67 0.67 0.67 0.68 LUMBER/HARDWARE STORE 0.37 0.38 0.39 0.39 0.39 0.39 MARINA 2.23 2.31 2.34 2.34 2.34 2.36 MOTEL 0.40 0.42 0.42 0.42 0.42 0.43 NEIGHBORHOOD SHOPPING CENTER 0.97 1.01 1.02 1.02 1.02 1.02 OFFICE - COMMERCIAL (< 100,000 SF)0.39 0.40 0.40 0.40 0.40 0.41 OFFICE - GOVERNMENT 0.44 0.46 0.46 0.46 0.46 0.46 OFFICE - HIGH RISE 0.40 0.42 0.42 0.42 0.42 0.42 OFFICE - MEDICAL 0.36 0.38 0.38 0.38 0.38 0.38 OUTDOOR TENNIS COURT 4.23 4.39 4.43 4.43 4.44 4.46 RACE TRACK 0.77 0.79 0.80 0.80 0.80 0.81 REGIONAL SHOPPING CENTER 0.50 0.52 0.53 0.53 0.53 0.53 RESORT HOTEL 0.35 0.36 0.36 0.36 0.36 0.36 RESTAURANT - FAST FOOD 4.28 4.44 4.48 4.48 4.49 4.51 RESTAURANT - QUALITY 0.99 1.02 1.04 1.04 1.04 1.04 RESTAURANT - SIT DOWN 2.28 2.36 2.39 2.39 2.39 2.41 S & L - WALK IN 0.83 0.86 0.87 0.87 0.87 0.87 S & L - WITH DRIVE THRU 1.14 1.18 1.20 1.20 1.20 1.20 UNIVERSITY 0.34 0.35 0.36 0.36 0.36 0.36 ALL OTHER COMMERCIAL USES NOT IDENTIFIED ABOVE 0.32 0.33 0.34 0.34 0.34 0.34 ALL OTHER INDUSTRIAL USES NOT IDENTIFIED ABOVE 0.26 0.27 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 12.80%. ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES. FORMATION OR ANNEXATION DATE July 12, 2022 Item #3 Page 16 of 31 CITY OF CARLSBAD COMMUNITY FACILITIES DISTRICT NO. 1 TAX RATES FOR FISCAL YEAR 2022-23 SPECIAL DEVELOPMENT TAX ONE-TIME Page 8 PROPERTY TYPE TAX RATE IMPROVEMENT AREA I:FY 1998-99 FY 1999-00 FY 2000-01 FY 2001-02 FY 2002-03 RESIDENTIAL (PER DWELLING UNIT) (90% of the Maximum Tax) 0 - 1.5 DU /ACRE $6,394.23 $6,466.93 $6,571.90 $6,669.03 $6,735.06 1.51 - 4.0 DU/ACRE 6,394.23 6,466.93 6,571.90 6,669.03 6,735.06 4.1 - 8.0 DU/ACRE 4,035.89 4,081.78 4,148.04 4,209.34 4,251.01 8.1 - 15.0 DU/ACRE 4,035.89 4,081.78 4,148.04 4,209.34 4,251.01 15.1 - 23.0 DU/ACRE 4,035.89 4,081.78 4,148.04 4,209.34 4,251.01 NON-RESIDENTIAL (PER SQ.FT.) (10% of the Maximum Tax) AUTO - GASOLINE $1.29 $1.31 $1.33 $1.35 $1.36 AUTO - REPAIR & SALES 0.54 0.55 0.56 0.57 0.57 AUTO CAR WASH 1.01 1.02 1.03 1.05 1.06 BANK - WALK IN 2.05 2.07 2.10 2.14 2.16 BANK - WITH DRIVE THRU 2.88 2.91 2.96 3.01 3.04 BOWLING ALLEY 1.06 1.07 1.09 1.10 1.11 CAMPGROUND 2.79 2.83 2.87 2.91 2.94 CHURCH 0.48 0.48 0.49 0.50 0.50 COMMERCIAL SHOPS 0.46 0.47 0.48 0.48 0.49 COMMUNITY SHOPPING CENTER 0.68 0.68 0.70 0.71 0.71 CONVENIENCE MARKET 4.36 4.41 4.48 4.55 4.59 DISCOUNT STORE 0.51 0.52 0.53 0.54 0.54 GOLF COURSE 0.49 0.49 0.50 0.51 0.51 GROCERY STORE 1.24 1.26 1.28 1.29 1.31 HEALTH CLUB 0.46 0.47 0.47 0.48 0.49 HELIPORTS 1.70 1.72 1.74 1.77 1.79 HOSPITAL - CONVALESCENT 0.37 0.38 0.38 0.39 0.39 HOSPITAL - GENERAL 0.62 0.63 0.64 0.65 0.65 HOTEL - CONV. FAC/COMM.0.55 0.56 0.57 0.58 0.58 INDOOR SPORTS ARENA 0.37 0.38 0.38 0.39 0.39 INDUSTRIAL - COMMERCIAL BUSINESS PARK 0.34 0.35 0.35 0.36 0.36 JUNIOR COLLEGE 0.35 0.35 0.36 0.36 0.37 LIBRARY 0.68 0.69 0.70 0.71 0.72 LUMBER/HARDWARE STORE 0.39 0.40 0.41 0.41 0.42 MARINA 2.37 2.40 2.44 2.47 2.50 MOTEL 0.43 0.43 0.44 0.45 0.45 NEIGHBORHOOD SHOPPING CENTER 1.03 1.04 1.06 1.08 1.09 OFFICE - COMMERCIAL (< 100,000 SF)0.41 0.41 0.42 0.43 0.43 OFFICE - GOVERNMENT 0.47 0.47 0.48 0.49 0.49 OFFICE - HIGH RISE 0.43 0.43 0.44 0.44 0.45 OFFICE - MEDICAL 0.39 0.39 0.40 0.40 0.41 OUTDOOR TENNIS COURT 4.49 4.54 4.62 4.68 4.73 RACE TRACK 0.81 0.82 0.84 0.85 0.86 REGIONAL SHOPPING CENTER 0.53 0.54 0.55 0.56 0.56 RESORT HOTEL 0.37 0.37 0.38 0.38 0.39 RESTAURANT - FAST FOOD 4.54 4.59 4.67 4.74 4.78 RESTAURANT - QUALITY 1.05 1.06 1.08 1.09 1.10 RESTAURANT - SIT DOWN 2.42 2.45 2.49 2.52 2.55 S & L - WALK IN 0.88 0.89 0.90 0.92 0.93 S & L - WITH DRIVE THRU 1.21 1.23 1.24 1.26 1.28 UNIVERSITY 0.36 0.36 0.37 0.38 0.38 ALL OTHER COMMERCIAL USES NOT IDENTIFIED ABOVE 0.34 0.35 0.35 0.36 0.36 ALL OTHER INDUSTRIAL USES NOT IDENTIFIED ABOVE 0.28 0.28 0.29 0.29 0.29 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 12.80%. ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES. FORMATION OR ANNEXATION DATE July 12, 2022 Item #3 Page 17 of 31 CITY OF CARLSBAD COMMUNITY FACILITIES DISTRICT NO. 1 TAX RATES FOR FISCAL YEAR 2022-23 SPECIAL DEVELOPMENT TAX ONE-TIME Page 9 PROPERTY TYPE TAX RATE IMPROVEMENT AREA I:FY 2003-04 FY 2004-05 FY 2005-06 FY 2006-07 FY 2007-08 RESIDENTIAL (PER DWELLING UNIT) (90% of the Maximum Tax) 0 - 1.5 DU /ACRE $6,795.13 $6,892.25 $7,102.73 $7,224.89 $7,356.12 1.51 - 4.0 DU/ACRE 6,795.13 6,892.25 7,102.73 7,224.89 7,356.12 4.1 - 8.0 DU/ACRE 4,288.93 4,350.23 4,483.08 4,560.18 4,643.01 8.1 - 15.0 DU/ACRE 4,288.93 4,350.23 4,483.08 4,560.18 4,643.01 15.1 - 23.0 DU/ACRE 4,288.93 4,350.23 4,483.08 4,560.18 4,643.01 NON-RESIDENTIAL (PER SQ.FT.) (10% of the Maximum Tax) AUTO - GASOLINE $1.38 $1.40 $1.44 $1.46 $1.49 AUTO - REPAIR & SALES 0.58 0.59 0.60 0.61 0.63 AUTO CAR WASH 1.07 1.09 1.12 1.14 1.16 BANK - WALK IN 2.18 2.21 2.27 2.31 2.36 BANK - WITH DRIVE THRU 3.06 3.11 3.20 3.26 3.32 BOWLING ALLEY 1.12 1.14 1.18 1.20 1.22 CAMPGROUND 2.97 3.01 3.10 3.16 3.21 CHURCH 0.51 0.51 0.53 0.54 0.55 COMMERCIAL SHOPS 0.49 0.50 0.51 0.52 0.53 COMMUNITY SHOPPING CENTER 0.72 0.73 0.75 0.76 0.78 CONVENIENCE MARKET 4.63 4.70 4.84 4.92 5.01 DISCOUNT STORE 0.55 0.55 0.57 0.58 0.59 GOLF COURSE 0.52 0.53 0.54 0.55 0.56 GROCERY STORE 1.32 1.34 1.38 1.40 1.43 HEALTH CLUB 0.49 0.50 0.51 0.52 0.53 HELIPORTS 1.80 1.83 1.88 1.92 1.95 HOSPITAL - CONVALESCENT 0.40 0.40 0.41 0.42 0.43 HOSPITAL - GENERAL 0.66 0.67 0.69 0.70 0.71 HOTEL - CONV. FAC/COMM.0.59 0.60 0.62 0.63 0.64 INDOOR SPORTS ARENA 0.40 0.40 0.41 0.42 0.43 INDUSTRIAL - COMMERCIAL BUSINESS PARK 0.36 0.37 0.38 0.39 0.39 JUNIOR COLLEGE 0.37 0.38 0.39 0.39 0.40 LIBRARY 0.72 0.73 0.76 0.77 0.78 LUMBER/HARDWARE STORE 0.42 0.42 0.44 0.45 0.45 MARINA 2.52 2.55 2.63 2.68 2.73 MOTEL 0.46 0.46 0.48 0.49 0.49 NEIGHBORHOOD SHOPPING CENTER 1.10 1.11 1.15 1.16 1.19 OFFICE - COMMERCIAL (< 100,000 SF)0.43 0.44 0.45 0.46 0.47 OFFICE - GOVERNMENT 0.50 0.50 0.52 0.53 0.54 OFFICE - HIGH RISE 0.45 0.46 0.47 0.48 0.49 OFFICE - MEDICAL 0.41 0.42 0.43 0.44 0.44 OUTDOOR TENNIS COURT 4.77 4.84 4.99 5.07 5.17 RACE TRACK 0.86 0.88 0.90 0.92 0.94 REGIONAL SHOPPING CENTER 0.57 0.58 0.59 0.60 0.62 RESORT HOTEL 0.39 0.40 0.41 0.41 0.42 RESTAURANT - FAST FOOD 4.83 4.90 5.05 5.13 5.22 RESTAURANT - QUALITY 1.11 1.13 1.16 1.18 1.21 RESTAURANT - SIT DOWN 2.57 2.61 2.69 2.74 2.79 S & L - WALK IN 0.93 0.95 0.98 0.99 1.01 S & L - WITH DRIVE THRU 1.29 1.31 1.35 1.37 1.39 UNIVERSITY 0.38 0.39 0.40 0.41 0.41 ALL OTHER COMMERCIAL USES NOT IDENTIFIED ABOVE 0.36 0.37 0.38 0.39 0.39 ALL OTHER INDUSTRIAL USES NOT IDENTIFIED ABOVE 0.30 0.30 0.31 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 12.80%. ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES. FORMATION OR ANNEXATION DATE July 12, 2022 Item #3 Page 18 of 31 CITY OF CARLSBAD COMMUNITY FACILITIES DISTRICT NO. 1 TAX RATES FOR FISCAL YEAR 2022-23 SPECIAL DEVELOPMENT TAX ONE-TIME Page 10 PROPERTY TYPE TAX RATE IMPROVEMENT AREA I:FY 2008-09 FY 2009-10 FY 2010-11 FY 2011-12 FY 2012-13 RESIDENTIAL (PER DWELLING UNIT) (90% of the Maximum Tax) 0 - 1.5 DU /ACRE $7,489.74 $7,721.98 $7,604.38 $7,709.38 $7,800.79 1.51 - 4.0 DU/ACRE 7,489.74 7,721.98 7,604.38 7,709.38 7,800.79 4.1 - 8.0 DU/ACRE 4,727.35 4,873.93 4,799.71 4,865.98 4,923.68 8.1 - 15.0 DU/ACRE 4,727.35 4,873.93 4,799.71 4,865.98 4,923.68 15.1 - 23.0 DU/ACRE 4,727.35 4,873.93 4,799.71 4,865.98 4,923.68 NON-RESIDENTIAL (PER SQ.FT.) (10% of the Maximum Tax) AUTO - GASOLINE $1.52 $1.56 $1.54 $1.56 $1.58 AUTO - REPAIR & SALES 0.64 0.66 0.65 0.66 0.66 AUTO CAR WASH 1.18 1.22 1.20 1.21 1.23 BANK - WALK IN 2.40 2.47 2.43 2.47 2.50 BANK - WITH DRIVE THRU 3.38 3.48 3.43 3.47 3.52 BOWLING ALLEY 1.24 1.28 1.26 1.28 1.29 CAMPGROUND 3.27 3.37 3.32 3.37 3.41 CHURCH 0.56 0.58 0.57 0.58 0.58 COMMERCIAL SHOPS 0.54 0.56 0.55 0.56 0.56 COMMUNITY SHOPPING CENTER 0.79 0.82 0.80 0.82 0.83 CONVENIENCE MARKET 5.10 5.26 5.18 5.25 5.32 DISCOUNT STORE 0.60 0.62 0.61 0.62 0.63 GOLF COURSE 0.57 0.59 0.58 0.59 0.60 GROCERY STORE 1.45 1.50 1.48 1.50 1.51 HEALTH CLUB 0.54 0.56 0.55 0.56 0.56 HELIPORTS 1.99 2.05 2.02 2.05 2.07 HOSPITAL - CONVALESCENT 0.44 0.45 0.44 0.45 0.45 HOSPITAL - GENERAL 0.73 0.75 0.74 0.75 0.76 HOTEL - CONV. FAC/COMM.0.65 0.67 0.66 0.67 0.68 INDOOR SPORTS ARENA 0.44 0.45 0.44 0.45 0.45 INDUSTRIAL - COMMERCIAL BUSINESS PARK 0.40 0.41 0.41 0.41 0.42 JUNIOR COLLEGE 0.41 0.42 0.42 0.42 0.43 LIBRARY 0.80 0.82 0.81 0.82 0.83 LUMBER/HARDWARE STORE 0.46 0.48 0.47 0.48 0.48 MARINA 2.78 2.86 2.82 2.86 2.89 MOTEL 0.50 0.52 0.51 0.52 0.52 NEIGHBORHOOD SHOPPING CENTER 1.21 1.24 1.23 1.24 1.26 OFFICE - COMMERCIAL (< 100,000 SF)0.48 0.49 0.49 0.49 0.50 OFFICE - GOVERNMENT 0.55 0.56 0.56 0.56 0.57 OFFICE - HIGH RISE 0.50 0.51 0.51 0.51 0.52 OFFICE - MEDICAL 0.45 0.47 0.46 0.47 0.47 OUTDOOR TENNIS COURT 5.26 5.42 5.34 5.41 5.48 RACE TRACK 0.95 0.98 0.97 0.98 0.99 REGIONAL SHOPPING CENTER 0.63 0.65 0.64 0.64 0.65 RESORT HOTEL 0.43 0.44 0.44 0.44 0.45 RESTAURANT - FAST FOOD 5.32 5.48 5.40 5.48 5.54 RESTAURANT - QUALITY 1.23 1.27 1.25 1.26 1.28 RESTAURANT - SIT DOWN 2.84 2.92 2.88 2.92 2.95 S & L - WALK IN 1.03 1.06 1.05 1.06 1.07 S & L - WITH DRIVE THRU 1.42 1.46 1.44 1.46 1.48 UNIVERSITY 0.42 0.44 0.43 0.43 0.44 ALL OTHER COMMERCIAL USES NOT IDENTIFIED ABOVE 0.40 0.41 0.41 0.41 0.42 ALL OTHER INDUSTRIAL USES NOT IDENTIFIED ABOVE 0.33 0.34 0.33 0.33 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 12.80%. ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES. FORMATION OR ANNEXATION DATE July 12, 2022 Item #3 Page 19 of 31 CITY OF CARLSBAD COMMUNITY FACILITIES DISTRICT NO. 1 TAX RATES FOR FISCAL YEAR 2022-23 SPECIAL DEVELOPMENT TAX ONE-TIME Page 11 PROPERTY TYPE TAX RATE IMPROVEMENT AREA I:FY 2013-14 FY 2014-15 FY 2015-16 FY 2016-17 FY 2017-18 RESIDENTIAL (PER DWELLING UNIT) (90% of the Maximum Tax) 0 - 1.5 DU /ACRE $7,800.79 $7,964.98 $8,059.42 $8,119.42 $8,290.31 1.51 - 4.0 DU/ACRE 7,800.79 7,964.98 8,059.42 8,119.42 8,290.31 4.1 - 8.0 DU/ACRE 4,923.68 5,027.31 5,086.92 5,124.79 5,232.65 8.1 - 15.0 DU/ACRE 4,923.68 5,027.31 5,086.92 5,124.79 5,232.65 15.1 - 23.0 DU/ACRE 4,923.68 5,027.31 5,086.92 5,124.79 5,232.65 NON-RESIDENTIAL (PER SQ.FT.) (10% of the Maximum Tax) AUTO - GASOLINE $1.58 $1.61 $1.63 $1.64 $1.68 AUTO - REPAIR & SALES 0.66 0.68 0.69 0.69 0.71 AUTO CAR WASH 1.23 1.25 1.27 1.28 1.31 BANK - WALK IN 2.50 2.55 2.58 2.60 2.65 BANK - WITH DRIVE THRU 3.52 3.59 3.63 3.66 3.74 BOWLING ALLEY 1.29 1.32 1.33 1.34 1.37 CAMPGROUND 3.41 3.48 3.52 3.55 3.62 CHURCH 0.58 0.59 0.60 0.61 0.62 COMMERCIAL SHOPS 0.56 0.58 0.58 0.59 0.60 COMMUNITY SHOPPING CENTER 0.83 0.84 0.85 0.86 0.88 CONVENIENCE MARKET 5.32 5.43 5.49 5.53 5.65 DISCOUNT STORE 0.63 0.64 0.65 0.65 0.67 GOLF COURSE 0.60 0.61 0.62 0.62 0.63 GROCERY STORE 1.51 1.55 1.56 1.58 1.61 HEALTH CLUB 0.56 0.57 0.58 0.59 0.60 HELIPORTS 2.07 2.11 2.14 2.15 2.20 HOSPITAL - CONVALESCENT 0.45 0.46 0.47 0.47 0.48 HOSPITAL - GENERAL 0.76 0.77 0.78 0.79 0.80 HOTEL - CONV. FAC/COMM.0.68 0.69 0.70 0.70 0.72 INDOOR SPORTS ARENA 0.45 0.46 0.47 0.47 0.48 INDUSTRIAL - COMMERCIAL BUSINESS PARK 0.42 0.43 0.43 0.43 0.44 JUNIOR COLLEGE 0.43 0.44 0.44 0.44 0.45 LIBRARY 0.83 0.85 0.86 0.86 0.88 LUMBER/HARDWARE STORE 0.48 0.49 0.50 0.50 0.51 MARINA 2.89 2.95 2.99 3.01 3.07 MOTEL 0.52 0.53 0.54 0.55 0.56 NEIGHBORHOOD SHOPPING CENTER 1.26 1.28 1.30 1.31 1.34 OFFICE - COMMERCIAL (< 100,000 SF)0.50 0.51 0.51 0.52 0.53 OFFICE - GOVERNMENT 0.57 0.58 0.59 0.59 0.61 OFFICE - HIGH RISE 0.52 0.53 0.54 0.54 0.55 OFFICE - MEDICAL 0.47 0.48 0.49 0.49 0.50 OUTDOOR TENNIS COURT 5.48 5.59 5.66 5.70 5.82 RACE TRACK 0.99 1.01 1.03 1.03 1.06 REGIONAL SHOPPING CENTER 0.65 0.67 0.67 0.68 0.69 RESORT HOTEL 0.45 0.46 0.46 0.47 0.48 RESTAURANT - FAST FOOD 5.54 5.66 5.72 5.77 5.89 RESTAURANT - QUALITY 1.28 1.31 1.32 1.33 1.36 RESTAURANT - SIT DOWN 2.95 3.02 3.05 3.07 3.14 S & L - WALK IN 1.07 1.10 1.11 1.12 1.14 S & L - WITH DRIVE THRU 1.48 1.51 1.53 1.54 1.57 UNIVERSITY 0.44 0.45 0.45 0.46 0.47 ALL OTHER COMMERCIAL USES NOT IDENTIFIED ABOVE 0.42 0.43 0.43 0.43 0.44 ALL OTHER INDUSTRIAL USES NOT IDENTIFIED ABOVE 0.34 0.35 0.35 0.35 0.36 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 12.80%. ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES. FORMATION OR ANNEXATION DATE July 12, 2022 Item #3 Page 20 of 31 CITY OF CARLSBAD COMMUNITY FACILITIES DISTRICT NO. 1 TAX RATES FOR FISCAL YEAR 2022-23 SPECIAL DEVELOPMENT TAX ONE-TIME Page 12 PROPERTY TYPE TAX RATE IMPROVEMENT AREA I:FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 RESIDENTIAL (PER DWELLING UNIT) (90% of the Maximum Tax) 0 - 1.5 DU /ACRE $8,392.66 $8,455.14 $8,438.19 $8,467.63 $8,976.96 1.51 - 4.0 DU/ACRE 8,392.66 8,455.14 8,438.19 8,467.63 8,976.96 4.1 - 8.0 DU/ACRE 5,297.26 5,336.69 5,325.99 5,344.57 5,666.05 8.1 - 15.0 DU/ACRE 5,297.26 5,336.69 5,325.99 5,344.57 5,666.05 15.1 - 23.0 DU/ACRE 5,297.26 5,336.69 5,325.99 5,344.57 5,666.05 NON-RESIDENTIAL (PER SQ.FT.) (10% of the Maximum Tax) AUTO - GASOLINE $1.70 $1.71 $1.71 $1.71 $1.82 AUTO - REPAIR & SALES 0.71 0.72 0.72 0.72 0.76 AUTO CAR WASH 1.32 1.33 1.33 1.33 1.41 BANK - WALK IN 2.69 2.71 2.70 2.71 2.87 BANK - WITH DRIVE THRU 3.78 3.81 3.80 3.82 4.05 BOWLING ALLEY 1.39 1.40 1.40 1.40 1.49 CAMPGROUND 3.67 3.69 3.69 3.70 3.92 CHURCH 0.63 0.63 0.63 0.63 0.67 COMMERCIAL SHOPS 0.61 0.61 0.61 0.61 0.65 COMMUNITY SHOPPING CENTER 0.89 0.89 0.89 0.90 0.95 CONVENIENCE MARKET 5.72 5.76 5.75 5.77 6.12 DISCOUNT STORE 0.67 0.68 0.68 0.68 0.72 GOLF COURSE 0.64 0.65 0.64 0.65 0.69 GROCERY STORE 1.63 1.64 1.64 1.64 1.74 HEALTH CLUB 0.61 0.61 0.61 0.61 0.65 HELIPORTS 2.23 2.24 2.24 2.25 2.38 HOSPITAL - CONVALESCENT 0.49 0.49 0.49 0.49 0.52 HOSPITAL - GENERAL 0.81 0.82 0.82 0.82 0.87 HOTEL - CONV. FAC/COMM.0.73 0.73 0.73 0.73 0.78 INDOOR SPORTS ARENA 0.49 0.49 0.49 0.49 0.52 INDUSTRIAL - COMMERCIAL BUSINESS PARK 0.45 0.45 0.45 0.45 0.48 JUNIOR COLLEGE 0.46 0.46 0.46 0.46 0.49 LIBRARY 0.89 0.90 0.90 0.90 0.95 LUMBER/HARDWARE STORE 0.52 0.52 0.52 0.52 0.55 MARINA 3.11 3.13 3.13 3.14 3.33 MOTEL 0.56 0.57 0.57 0.57 0.60 NEIGHBORHOOD SHOPPING CENTER 1.35 1.36 1.36 1.37 1.45 OFFICE - COMMERCIAL (< 100,000 SF)0.54 0.54 0.54 0.54 0.57 OFFICE - GOVERNMENT 0.61 0.62 0.62 0.62 0.66 OFFICE - HIGH RISE 0.56 0.56 0.56 0.56 0.60 OFFICE - MEDICAL 0.51 0.51 0.51 0.51 0.54 OUTDOOR TENNIS COURT 5.89 5.94 5.93 5.95 6.30 RACE TRACK 1.07 1.08 1.07 1.08 1.14 REGIONAL SHOPPING CENTER 0.70 0.71 0.71 0.71 0.75 RESORT HOTEL 0.48 0.49 0.48 0.49 0.52 RESTAURANT - FAST FOOD 5.96 6.01 5.99 6.01 6.38 RESTAURANT - QUALITY 1.38 1.39 1.38 1.39 1.47 RESTAURANT - SIT DOWN 3.18 3.20 3.19 3.21 3.40 S & L - WALK IN 1.15 1.16 1.16 1.16 1.23 S & L - WITH DRIVE THRU 1.59 1.60 1.60 1.60 1.70 UNIVERSITY 0.47 0.48 0.48 0.48 0.51 ALL OTHER COMMERCIAL USES NOT IDENTIFIED ABOVE 0.45 0.45 0.45 0.45 0.48 ALL OTHER INDUSTRIAL USES NOT IDENTIFIED ABOVE 0.36 0.37 0.37 0.37 0.39 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 12.80%. ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES. FORMATION OR ANNEXATION DATE July 12, 2022 Item #3 Page 21 of 31 CITY OF CARLSBAD COMMUNITY FACILITIES DISTRICT NO. 1 TAX RATES FOR FISCAL YEAR 2022-23 SPECIAL DEVELOPMENT TAX ONE-TIME Page 13 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) (90% of the Maximum Tax) 0 - 1.5 DU /ACRE $5,193.21 $5,378.99 $5,437.51 $5,437.51 $5,442.94 $5,475.41 1.51 - 4.0 DU/ACRE 5,193.21 5,378.99 5,437.51 5,437.51 5,442.94 5,475.41 4.1 - 8.0 DU/ACRE 3,130.82 3,242.82 3,278.10 3,278.10 3,281.38 3,300.95 8.1 - 15.0 DU/ACRE 3,130.82 3,242.82 3,278.10 3,278.10 3,281.38 3,300.95 15.1 - 23.0 DU/ACRE 3,130.82 3,242.82 3,278.10 3,278.10 3,281.38 3,300.95 NON-RESIDENTIAL (PER SQ.FT.) (10% of the Maximum Tax) AUTO - GASOLINE $0.43 $0.45 $0.46 $0.46 $0.46 $0.46 AUTO - REPAIR & SALES 0.24 0.25 0.25 0.25 0.25 0.25 AUTO CAR WASH 0.38 0.39 0.40 0.40 0.40 0.40 BANK - WALK IN 0.69 0.72 0.72 0.72 0.73 0.73 BANK - WITH DRIVE THRU 0.86 0.89 0.90 0.90 0.90 0.91 BOWLING ALLEY 0.43 0.44 0.45 0.45 0.45 0.45 CAMPGROUND 0.75 0.78 0.79 0.79 0.79 0.79 CHURCH 0.29 0.30 0.31 0.31 0.31 0.31 COMMERCIAL SHOPS 0.24 0.25 0.25 0.25 0.25 0.25 COMMUNITY SHOPPING CENTER 0.27 0.28 0.28 0.28 0.28 0.29 CONVENIENCE MARKET 1.01 1.05 1.06 1.06 1.06 1.07 DISCOUNT STORE 0.24 0.25 0.25 0.25 0.25 0.25 GOLF COURSE 0.32 0.33 0.34 0.34 0.34 0.34 GROCERY STORE 0.39 0.40 0.40 0.40 0.40 0.41 HEALTH CLUB 0.28 0.29 0.29 0.29 0.29 0.29 HELIPORTS 0.55 0.57 0.58 0.58 0.58 0.58 HOSPITAL - CONVALESCENT 0.34 0.35 0.35 0.35 0.35 0.35 HOSPITAL - GENERAL 0.48 0.50 0.50 0.50 0.50 0.50 HOTEL - CONV. FAC/COMM.0.38 0.39 0.40 0.40 0.40 0.40 INDOOR SPORTS ARENA 0.34 0.35 0.35 0.35 0.35 0.35 INDUSTRIAL - COMMERCIAL BUSINESS PARK 0.23 0.24 0.24 0.24 0.24 0.24 JUNIOR COLLEGE 0.29 0.30 0.30 0.30 0.30 0.30 LIBRARY 0.43 0.45 0.45 0.45 0.45 0.45 LUMBER/HARDWARE STORE 0.24 0.25 0.25 0.25 0.25 0.25 MARINA 0.66 0.69 0.69 0.69 0.70 0.70 MOTEL 0.31 0.32 0.32 0.32 0.32 0.33 NEIGHBORHOOD SHOPPING CENTER 0.34 0.35 0.36 0.36 0.36 0.36 OFFICE - COMMERCIAL (< 100,000 SF)0.26 0.27 0.28 0.28 0.28 0.28 OFFICE - GOVERNMENT 0.28 0.29 0.30 0.30 0.30 0.30 OFFICE - HIGH RISE 0.28 0.29 0.29 0.29 0.29 0.29 OFFICE - MEDICAL 0.31 0.32 0.33 0.33 0.33 0.33 OUTDOOR TENNIS COURT 1.09 1.13 1.14 1.14 1.14 1.15 RACE TRACK 0.35 0.36 0.37 0.37 0.37 0.37 REGIONAL SHOPPING CENTER 0.24 0.25 0.25 0.25 0.25 0.26 RESORT HOTEL 0.30 0.31 0.31 0.31 0.31 0.31 RESTAURANT - FAST FOOD 1.14 1.18 1.19 1.19 1.20 1.20 RESTAURANT - QUALITY 0.46 0.48 0.49 0.49 0.49 0.49 RESTAURANT - SIT DOWN 0.71 0.74 0.75 0.75 0.75 0.75 S & L - WALK IN 0.46 0.47 0.48 0.48 0.48 0.48 S & L - WITH DRIVE THRU 0.52 0.54 0.55 0.55 0.55 0.55 UNIVERSITY 0.29 0.30 0.30 0.30 0.30 0.30 ALL OTHER COMMERCIAL USES NOT IDENTIFIED ABOVE 0.22 0.22 0.23 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 12.80%. ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES. FORMATION OR ANNEXATION DATE July 12, 2022 Item #3 Page 22 of 31 CITY OF CARLSBAD COMMUNITY FACILITIES DISTRICT NO. 1 TAX RATES FOR FISCAL YEAR 2022-23 SPECIAL DEVELOPMENT TAX ONE-TIME Page 14 PROPERTY TYPE TAX RATE IMPROVEMENT AREA II:FY 1998-99 FY 1999-00 FY 2000-01 FY 2001-02 FY 2002-03 RESIDENTIAL (PER DWELLING UNIT) (90% of the Maximum Tax) 0 - 1.5 DU /ACRE $5,508.06 $5,570.68 $5,661.11 $5,744.77 $5,801.65 1.51 - 4.0 DU/ACRE 5,508.06 5,570.68 5,661.11 5,744.77 5,801.65 4.1 - 8.0 DU/ACRE 3,320.64 3,358.39 3,412.90 3,463.34 3,497.63 8.1 - 15.0 DU/ACRE 3,320.64 3,358.39 3,412.90 3,463.34 3,497.63 15.1 - 23.0 DU/ACRE 3,320.64 3,358.39 3,412.90 3,463.34 3,497.63 NON-RESIDENTIAL (PER SQ.FT.) (10% of the Maximum Tax) AUTO - GASOLINE $0.46 $0.47 $0.47 $0.48 $0.49 AUTO - REPAIR & SALES 0.25 0.26 0.26 0.26 0.27 AUTO CAR WASH 0.40 0.41 0.41 0.42 0.42 BANK - WALK IN 0.73 0.74 0.75 0.77 0.77 BANK - WITH DRIVE THRU 0.91 0.92 0.94 0.95 0.96 BOWLING ALLEY 0.45 0.46 0.46 0.47 0.48 CAMPGROUND 0.80 0.81 0.82 0.83 0.84 CHURCH 0.31 0.31 0.32 0.32 0.33 COMMERCIAL SHOPS 0.25 0.26 0.26 0.26 0.27 COMMUNITY SHOPPING CENTER 0.29 0.29 0.30 0.30 0.30 CONVENIENCE MARKET 1.08 1.09 1.11 1.12 1.13 DISCOUNT STORE 0.25 0.26 0.26 0.26 0.27 GOLF COURSE 0.34 0.35 0.35 0.36 0.36 GROCERY STORE 0.41 0.41 0.42 0.43 0.43 HEALTH CLUB 0.30 0.30 0.30 0.31 0.31 HELIPORTS 0.59 0.59 0.60 0.61 0.62 HOSPITAL - CONVALESCENT 0.36 0.36 0.37 0.37 0.37 HOSPITAL - GENERAL 0.51 0.51 0.52 0.53 0.53 HOTEL - CONV. FAC/COMM.0.40 0.41 0.41 0.42 0.42 INDOOR SPORTS ARENA 0.36 0.36 0.37 0.37 0.37 INDUSTRIAL - COMMERCIAL BUSINESS PARK 0.24 0.24 0.25 0.25 0.25 JUNIOR COLLEGE 0.30 0.31 0.31 0.32 0.32 LIBRARY 0.46 0.46 0.47 0.48 0.48 LUMBER/HARDWARE STORE 0.25 0.26 0.26 0.26 0.27 MARINA 0.70 0.71 0.72 0.73 0.74 MOTEL 0.33 0.33 0.34 0.34 0.35 NEIGHBORHOOD SHOPPING CENTER 0.36 0.37 0.37 0.38 0.38 OFFICE - COMMERCIAL (< 100,000 SF)0.28 0.28 0.29 0.29 0.29 OFFICE - GOVERNMENT 0.30 0.30 0.31 0.31 0.32 OFFICE - HIGH RISE 0.29 0.30 0.30 0.31 0.31 OFFICE - MEDICAL 0.33 0.33 0.34 0.34 0.35 OUTDOOR TENNIS COURT 1.16 1.17 1.19 1.21 1.22 RACE TRACK 0.37 0.38 0.38 0.39 0.39 REGIONAL SHOPPING CENTER 0.26 0.26 0.26 0.27 0.27 RESORT HOTEL 0.32 0.32 0.32 0.33 0.33 RESTAURANT - FAST FOOD 1.21 1.22 1.24 1.26 1.27 RESTAURANT - QUALITY 0.49 0.50 0.51 0.51 0.52 RESTAURANT - SIT DOWN 0.75 0.76 0.78 0.79 0.80 S & L - WALK IN 0.48 0.49 0.50 0.50 0.51 S & L - WITH DRIVE THRU 0.56 0.56 0.57 0.58 0.58 UNIVERSITY 0.30 0.31 0.31 0.32 0.32 ALL OTHER COMMERCIAL USES NOT IDENTIFIED ABOVE 0.23 0.23 0.24 0.24 0.24 ALL OTHER INDUSTRIAL USES NOT IDENTIFIED ABOVE 0.23 0.23 0.23 0.24 0.24 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 12.80%. ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES. FORMATION OR ANNEXATION DATE July 12, 2022 Item #3 Page 23 of 31 CITY OF CARLSBAD COMMUNITY FACILITIES DISTRICT NO. 1 TAX RATES FOR FISCAL YEAR 2022-23 SPECIAL DEVELOPMENT TAX ONE-TIME Page 15 PROPERTY TYPE TAX RATE IMPROVEMENT AREA II:FY 2003-04 FY 2004-05 FY 2005-06 FY 2006-07 FY 2007-08 RESIDENTIAL (PER DWELLING UNIT) (90% of the Maximum Tax) 0 - 1.5 DU /ACRE $5,853.40 $5,937.06 $6,118.37 $6,223.60 $6,336.64 1.51 - 4.0 DU/ACRE 5,853.40 5,937.06 6,118.37 6,223.60 6,336.64 4.1 - 8.0 DU/ACRE 3,528.83 3,579.26 3,688.57 3,752.01 3,820.16 8.1 - 15.0 DU/ACRE 3,528.83 3,579.26 3,688.57 3,752.01 3,820.16 15.1 - 23.0 DU/ACRE 3,528.83 3,579.26 3,688.57 3,752.01 3,820.16 NON-RESIDENTIAL (PER SQ.FT.) (10% of the Maximum Tax) AUTO - GASOLINE $0.49 $0.50 $0.51 $0.52 $0.53 AUTO - REPAIR & SALES 0.27 0.27 0.28 0.28 0.29 AUTO CAR WASH 0.43 0.43 0.45 0.45 0.46 BANK - WALK IN 0.78 0.79 0.82 0.83 0.84 BANK - WITH DRIVE THRU 0.97 0.98 1.01 1.03 1.05 BOWLING ALLEY 0.48 0.49 0.50 0.51 0.52 CAMPGROUND 0.85 0.86 0.88 0.90 0.92 CHURCH 0.33 0.33 0.34 0.35 0.36 COMMERCIAL SHOPS 0.27 0.27 0.28 0.28 0.29 COMMUNITY SHOPPING CENTER 0.31 0.31 0.32 0.32 0.33 CONVENIENCE MARKET 1.14 1.16 1.19 1.22 1.24 DISCOUNT STORE 0.27 0.27 0.28 0.28 0.29 GOLF COURSE 0.36 0.37 0.38 0.39 0.39 GROCERY STORE 0.43 0.44 0.45 0.46 0.47 HEALTH CLUB 0.31 0.32 0.33 0.33 0.34 HELIPORTS 0.62 0.63 0.65 0.66 0.67 HOSPITAL - CONVALESCENT 0.38 0.38 0.40 0.40 0.41 HOSPITAL - GENERAL 0.54 0.55 0.56 0.57 0.58 HOTEL - CONV. FAC/COMM.0.43 0.43 0.45 0.45 0.46 INDOOR SPORTS ARENA 0.38 0.38 0.40 0.40 0.41 INDUSTRIAL - COMMERCIAL BUSINESS PARK 0.26 0.26 0.27 0.27 0.28 JUNIOR COLLEGE 0.32 0.33 0.34 0.34 0.35 LIBRARY 0.49 0.49 0.51 0.52 0.53 LUMBER/HARDWARE STORE 0.27 0.27 0.28 0.28 0.29 MARINA 0.75 0.76 0.78 0.80 0.81 MOTEL 0.35 0.35 0.37 0.37 0.38 NEIGHBORHOOD SHOPPING CENTER 0.38 0.39 0.40 0.41 0.42 OFFICE - COMMERCIAL (< 100,000 SF)0.30 0.30 0.31 0.32 0.32 OFFICE - GOVERNMENT 0.32 0.32 0.33 0.34 0.35 OFFICE - HIGH RISE 0.31 0.32 0.33 0.33 0.34 OFFICE - MEDICAL 0.35 0.36 0.37 0.37 0.38 OUTDOOR TENNIS COURT 1.23 1.25 1.29 1.31 1.33 RACE TRACK 0.40 0.40 0.41 0.42 0.43 REGIONAL SHOPPING CENTER 0.27 0.28 0.29 0.29 0.30 RESORT HOTEL 0.34 0.34 0.35 0.36 0.36 RESTAURANT - FAST FOOD 1.29 1.30 1.34 1.37 1.39 RESTAURANT - QUALITY 0.52 0.53 0.55 0.56 0.57 RESTAURANT - SIT DOWN 0.80 0.81 0.84 0.85 0.87 S & L - WALK IN 0.51 0.52 0.54 0.55 0.56 S & L - WITH DRIVE THRU 0.59 0.60 0.62 0.63 0.64 UNIVERSITY 0.32 0.33 0.34 0.34 0.35 ALL OTHER COMMERCIAL USES NOT IDENTIFIED ABOVE 0.24 0.25 0.26 0.26 0.26 ALL OTHER INDUSTRIAL USES NOT IDENTIFIED ABOVE 0.24 0.24 0.25 0.26 0.26 NOTES: TAX RATE AREA I INCLUDES PROPERTY WITHIN BRIDGE AND THOROUGHFARE DISTRICT NO. 1. TAX RATE AREA II EXCLUDES PROPERTY WITHIN BRIDGE AND THOROUGHFARE DISTRICT NO. 1. ENGINEERING NEWS RECORD INFLATION RATE WAS 12.80%. ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES. FORMATION OR ANNEXATION DATE July 12, 2022 Item #3 Page 24 of 31 CITY OF CARLSBAD COMMUNITY FACILITIES DISTRICT NO. 1 TAX RATES FOR FISCAL YEAR 2022-23 SPECIAL DEVELOPMENT TAX ONE-TIME Page 16 PROPERTY TYPE TAX RATE IMPROVEMENT AREA II:FY 2008-09 FY 2009-10 FY 2010-11 FY 2011-12 FY 2012-13 RESIDENTIAL (PER DWELLING UNIT) (90% of the Maximum Tax) 0 - 1.5 DU /ACRE $6,451.74 $6,651.79 $6,550.50 $6,640.94 $6,719.68 1.51 - 4.0 DU/ACRE 6,451.74 6,651.79 6,550.50 6,640.94 6,719.68 4.1 - 8.0 DU/ACRE 3,889.55 4,010.16 3,949.09 4,003.61 4,051.08 8.1 - 15.0 DU/ACRE 3,889.55 4,010.16 3,949.09 4,003.61 4,051.08 15.1 - 23.0 DU/ACRE 3,889.55 4,010.16 3,949.09 4,003.61 4,051.08 NON-RESIDENTIAL (PER SQ.FT.) (10% of the Maximum Tax) AUTO - GASOLINE $0.54 $0.56 $0.55 $0.56 $0.56 AUTO - REPAIR & SALES 0.30 0.30 0.30 0.30 0.31 AUTO CAR WASH 0.47 0.49 0.48 0.48 0.49 BANK - WALK IN 0.86 0.89 0.87 0.89 0.90 BANK - WITH DRIVE THRU 1.07 1.10 1.09 1.10 1.11 BOWLING ALLEY 0.53 0.55 0.54 0.54 0.55 CAMPGROUND 0.93 0.96 0.95 0.96 0.97 CHURCH 0.36 0.37 0.37 0.37 0.38 COMMERCIAL SHOPS 0.30 0.30 0.30 0.30 0.31 COMMUNITY SHOPPING CENTER 0.34 0.35 0.34 0.35 0.35 CONVENIENCE MARKET 1.26 1.30 1.28 1.30 1.31 DISCOUNT STORE 0.30 0.30 0.30 0.30 0.31 GOLF COURSE 0.40 0.41 0.41 0.41 0.42 GROCERY STORE 0.48 0.49 0.49 0.49 0.50 HEALTH CLUB 0.35 0.36 0.35 0.36 0.36 HELIPORTS 0.69 0.71 0.70 0.71 0.71 HOSPITAL - CONVALESCENT 0.42 0.43 0.42 0.43 0.43 HOSPITAL - GENERAL 0.59 0.61 0.60 0.61 0.62 HOTEL - CONV. FAC/COMM.0.47 0.49 0.48 0.48 0.49 INDOOR SPORTS ARENA 0.42 0.43 0.42 0.43 0.43 INDUSTRIAL - COMMERCIAL BUSINESS PARK 0.28 0.29 0.29 0.29 0.29 JUNIOR COLLEGE 0.36 0.37 0.36 0.37 0.37 LIBRARY 0.53 0.55 0.54 0.55 0.56 LUMBER/HARDWARE STORE 0.30 0.30 0.30 0.30 0.31 MARINA 0.82 0.85 0.84 0.85 0.86 MOTEL 0.39 0.40 0.39 0.40 0.40 NEIGHBORHOOD SHOPPING CENTER 0.42 0.44 0.43 0.44 0.44 OFFICE - COMMERCIAL (< 100,000 SF)0.33 0.34 0.33 0.34 0.34 OFFICE - GOVERNMENT 0.35 0.36 0.36 0.36 0.37 OFFICE - HIGH RISE 0.34 0.35 0.35 0.35 0.36 OFFICE - MEDICAL 0.39 0.40 0.39 0.40 0.40 OUTDOOR TENNIS COURT 1.36 1.40 1.38 1.40 1.41 RACE TRACK 0.44 0.45 0.44 0.45 0.45 REGIONAL SHOPPING CENTER 0.30 0.31 0.31 0.31 0.31 RESORT HOTEL 0.37 0.38 0.38 0.38 0.39 RESTAURANT - FAST FOOD 1.42 1.46 1.44 1.46 1.48 RESTAURANT - QUALITY 0.58 0.60 0.59 0.59 0.60 RESTAURANT - SIT DOWN 0.88 0.91 0.90 0.91 0.92 S & L - WALK IN 0.57 0.58 0.58 0.58 0.59 S & L - WITH DRIVE THRU 0.65 0.67 0.66 0.67 0.68 UNIVERSITY 0.36 0.37 0.36 0.37 0.37 ALL OTHER COMMERCIAL USES NOT IDENTIFIED ABOVE 0.27 0.28 0.27 0.28 0.28 ALL OTHER INDUSTRIAL USES NOT IDENTIFIED ABOVE 0.27 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 12.80%. ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES. FORMATION OR ANNEXATION DATE July 12, 2022 Item #3 Page 25 of 31 CITY OF CARLSBAD COMMUNITY FACILITIES DISTRICT NO. 1 TAX RATES FOR FISCAL YEAR 2022-23 SPECIAL DEVELOPMENT TAX ONE-TIME Page 17 PROPERTY TYPE TAX RATE IMPROVEMENT AREA II:FY 2013-14 FY 2014-15 FY 2015-16 FY 2016-17 FY 2017-18 RESIDENTIAL (PER DWELLING UNIT) (90% of the Maximum Tax) 0 - 1.5 DU /ACRE $6,719.68 $6,861.12 $6,942.47 $6,994.15 $7,141.36 1.51 - 4.0 DU/ACRE 6,719.68 6,861.12 6,942.47 6,994.15 7,141.36 4.1 - 8.0 DU/ACRE 4,051.08 4,136.35 4,185.40 4,216.55 4,305.30 8.1 - 15.0 DU/ACRE 4,051.08 4,136.35 4,185.40 4,216.55 4,305.30 15.1 - 23.0 DU/ACRE 4,051.08 4,136.35 4,185.40 4,216.55 4,305.30 NON-RESIDENTIAL (PER SQ.FT.) (10% of the Maximum Tax) AUTO - GASOLINE $0.56 $0.57 $0.58 $0.59 $0.60 AUTO - REPAIR & SALES 0.31 0.31 0.32 0.32 0.33 AUTO CAR WASH 0.49 0.50 0.51 0.51 0.52 BANK - WALK IN 0.90 0.91 0.93 0.93 0.95 BANK - WITH DRIVE THRU 1.11 1.14 1.15 1.16 1.18 BOWLING ALLEY 0.55 0.56 0.57 0.57 0.59 CAMPGROUND 0.97 0.99 1.00 1.01 1.03 CHURCH 0.38 0.39 0.39 0.39 0.40 COMMERCIAL SHOPS 0.31 0.31 0.32 0.32 0.33 COMMUNITY SHOPPING CENTER 0.35 0.36 0.36 0.36 0.37 CONVENIENCE MARKET 1.31 1.34 1.36 1.37 1.39 DISCOUNT STORE 0.31 0.31 0.32 0.32 0.33 GOLF COURSE 0.42 0.43 0.43 0.43 0.44 GROCERY STORE 0.50 0.51 0.51 0.52 0.53 HEALTH CLUB 0.36 0.37 0.37 0.37 0.38 HELIPORTS 0.71 0.73 0.74 0.74 0.76 HOSPITAL - CONVALESCENT 0.43 0.44 0.45 0.45 0.46 HOSPITAL - GENERAL 0.62 0.63 0.64 0.64 0.66 HOTEL - CONV. FAC/COMM.0.49 0.50 0.51 0.51 0.52 INDOOR SPORTS ARENA 0.43 0.44 0.45 0.45 0.46 INDUSTRIAL - COMMERCIAL BUSINESS PARK 0.29 0.30 0.30 0.31 0.31 JUNIOR COLLEGE 0.37 0.38 0.38 0.39 0.39 LIBRARY 0.56 0.57 0.58 0.58 0.59 LUMBER/HARDWARE STORE 0.31 0.31 0.32 0.32 0.33 MARINA 0.86 0.88 0.89 0.89 0.91 MOTEL 0.40 0.41 0.41 0.42 0.43 NEIGHBORHOOD SHOPPING CENTER 0.44 0.45 0.46 0.46 0.47 OFFICE - COMMERCIAL (< 100,000 SF)0.34 0.35 0.35 0.35 0.36 OFFICE - GOVERNMENT 0.37 0.37 0.38 0.38 0.39 OFFICE - HIGH RISE 0.36 0.37 0.37 0.37 0.38 OFFICE - MEDICAL 0.40 0.41 0.42 0.42 0.43 OUTDOOR TENNIS COURT 1.41 1.44 1.46 1.47 1.50 RACE TRACK 0.45 0.46 0.47 0.47 0.48 REGIONAL SHOPPING CENTER 0.31 0.32 0.32 0.33 0.33 RESORT HOTEL 0.39 0.39 0.40 0.40 0.41 RESTAURANT - FAST FOOD 1.48 1.51 1.52 1.54 1.57 RESTAURANT - QUALITY 0.60 0.61 0.62 0.63 0.64 RESTAURANT - SIT DOWN 0.92 0.94 0.95 0.96 0.98 S & L - WALK IN 0.59 0.60 0.61 0.61 0.63 S & L - WITH DRIVE THRU 0.68 0.69 0.70 0.71 0.72 UNIVERSITY 0.37 0.38 0.38 0.39 0.40 ALL OTHER COMMERCIAL USES NOT IDENTIFIED ABOVE 0.28 0.29 0.29 0.29 0.30 ALL OTHER INDUSTRIAL USES NOT IDENTIFIED ABOVE 0.28 0.28 0.29 0.29 0.29 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 12.80%. ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES. FORMATION OR ANNEXATION DATE July 12, 2022 Item #3 Page 26 of 31 CITY OF CARLSBAD COMMUNITY FACILITIES DISTRICT NO. 1 TAX RATES FOR FISCAL YEAR 2022-23 SPECIAL DEVELOPMENT TAX ONE-TIME Page 18 PROPERTY TYPE TAX RATE IMPROVEMENT AREA II:FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 RESIDENTIAL (PER DWELLING UNIT) (90% of the Maximum Tax) 0 - 1.5 DU /ACRE $7,229.53 $7,283.35 $7,268.75 $7,294.10 $7,732.85 1.51 - 4.0 DU/ACRE 7,229.53 7,283.35 7,268.75 7,294.10 7,732.85 4.1 - 8.0 DU/ACRE 4,358.45 4,390.90 4,382.10 4,397.38 4,661.89 8.1 - 15.0 DU/ACRE 4,358.45 4,390.90 4,382.10 4,397.38 4,661.89 15.1 - 23.0 DU/ACRE 4,358.45 4,390.90 4,382.10 4,397.38 4,661.89 NON-RESIDENTIAL (PER SQ.FT.) (10% of the Maximum Tax) AUTO - GASOLINE $0.61 $0.61 $0.61 $0.61 $0.65 AUTO - REPAIR & SALES 0.33 0.33 0.33 0.33 0.35 AUTO CAR WASH 0.53 0.53 0.53 0.53 0.56 BANK - WALK IN 0.96 0.97 0.97 0.97 1.03 BANK - WITH DRIVE THRU 1.20 1.21 1.20 1.21 1.28 BOWLING ALLEY 0.59 0.60 0.60 0.60 0.63 CAMPGROUND 1.05 1.05 1.05 1.05 1.12 CHURCH 0.41 0.41 0.41 0.41 0.43 COMMERCIAL SHOPS 0.33 0.33 0.33 0.33 0.35 COMMUNITY SHOPPING CENTER 0.38 0.38 0.38 0.38 0.40 CONVENIENCE MARKET 1.41 1.42 1.42 1.42 1.51 DISCOUNT STORE 0.33 0.33 0.33 0.33 0.35 GOLF COURSE 0.45 0.45 0.45 0.45 0.48 GROCERY STORE 0.54 0.54 0.54 0.54 0.57 HEALTH CLUB 0.39 0.39 0.39 0.39 0.41 HELIPORTS 0.77 0.77 0.77 0.78 0.82 HOSPITAL - CONVALESCENT 0.47 0.47 0.47 0.47 0.50 HOSPITAL - GENERAL 0.67 0.67 0.67 0.67 0.71 HOTEL - CONV. FAC/COMM.0.53 0.53 0.53 0.53 0.56 INDOOR SPORTS ARENA 0.47 0.47 0.47 0.47 0.50 INDUSTRIAL - COMMERCIAL BUSINESS PARK 0.32 0.32 0.32 0.32 0.34 JUNIOR COLLEGE 0.40 0.40 0.40 0.40 0.43 LIBRARY 0.60 0.60 0.60 0.60 0.64 LUMBER/HARDWARE STORE 0.33 0.33 0.33 0.33 0.35 MARINA 0.92 0.93 0.93 0.93 0.99 MOTEL 0.43 0.43 0.43 0.44 0.46 NEIGHBORHOOD SHOPPING CENTER 0.48 0.48 0.48 0.48 0.51 OFFICE - COMMERCIAL (< 100,000 SF)0.37 0.37 0.37 0.37 0.39 OFFICE - GOVERNMENT 0.39 0.40 0.40 0.40 0.42 OFFICE - HIGH RISE 0.39 0.39 0.39 0.39 0.41 OFFICE - MEDICAL 0.43 0.44 0.44 0.44 0.46 OUTDOOR TENNIS COURT 1.52 1.53 1.53 1.53 1.63 RACE TRACK 0.49 0.49 0.49 0.49 0.52 REGIONAL SHOPPING CENTER 0.34 0.34 0.34 0.34 0.36 RESORT HOTEL 0.41 0.42 0.42 0.42 0.44 RESTAURANT - FAST FOOD 1.59 1.60 1.60 1.60 1.70 RESTAURANT - QUALITY 0.65 0.65 0.65 0.65 0.69 RESTAURANT - SIT DOWN 0.99 1.00 1.00 1.00 1.06 S & L - WALK IN 0.63 0.64 0.64 0.64 0.68 S & L - WITH DRIVE THRU 0.73 0.73 0.73 0.74 0.78 UNIVERSITY 0.40 0.40 0.40 0.40 0.43 ALL OTHER COMMERCIAL USES NOT IDENTIFIED ABOVE 0.30 0.30 0.30 0.30 0.32 ALL OTHER INDUSTRIAL USES NOT IDENTIFIED ABOVE 0.30 0.30 0.30 0.30 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 12.80%. ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES. FORMATION OR ANNEXATION DATE July 12, 2022 Item #3 Page 27 of 31