Agenda — Brawley City Council, June 16, 2026 (part 2 of 3)

increase in the tax applicable to any category of parcels and can only be made prior to the submission of the tax rolls to the Imperial County Auditor.

SECTION 4. All of the collections of the special tax shall be used only as provided for in the Act and Resolution of Formation. The special tax shall be levied only so long as needed to accomplish the purposes described in the Resolution of Formation.

SECTION 5. The special tax shall be collected in the same manner as ordinary ad valorem taxes are collected and shall be subject to the same penalties and the same procedure and sale in cases of delinquency as provided for ad valorem taxes, as such procedure may be modified by law or this City Council from time to time.

SECTION 6. The actions of City staff heretofore taken in order to obtain consent from the Imperial County Auditor to a later filing date are hereby ratified and the City Clerk and Finance DTA are hereby authorized and directed to transmit a certified copy of this Resolution and the Report to the Imperial County Auditor, together with other supporting documentation as may be required to place said special taxes on the secured property tax roll for Fiscal Year 2026/2027 on or before August 10, 2026, and to perform all other acts which are required by the Act, the Ordinance, or by law in order to accomplish the purpose of this Resolution.

APPROVED, PASSED, AND ADOPTED at a regular meeting of the City of Brawley held on the 16th day of June 2026.

CITY OF BRAWLEY, CALIFORNIA
____________________________
JJ Galvan, Mayor
ATTEST:
_________________________________________
Ana Gutierrez, City Clerk
I, Ana Gutierrez, City Clerk of the City of Brawley, California, DO HEREBY CERTIFY that the foregoing Resolution No. 2026-19 was passed and adopted by the City Council of the City of Brawley, California, at a regular meeting held on the 16th day of June 2026, and that it was so adopted by the following roll call vote: m/s/c
AYES:

NAYES:

ABSTAIN:

ABSENT:

DATED: June 16, 2026 _______________________________
Ana Gutierrez, City Clerk
5f.1
RESOLUTION NO. 2026-20

RESOLUTION OF THE CITY COUNCIL FOR THE CITY OF BRAWLEY, CALIFORNIA ACTING AS THE LEGISLATIVE BODY OF COMMUNITY FACILITIES DISTRICT NO. 2005-3 OF THE CITY OF BRAWLEY (LA PALOMA) AUTHORIZING THE LEVY OF SPECIAL TAXES WITHIN IMPROVEMENT AREA NO. 1 OF COMMUNITY FACILITIES DISTRICT NO. 2005-3 FOR FISCAL YEAR 2026/2027.

WHEREAS, the City of Brawley (the “City”) previously established Community Facilities District No. 2005-3 of the City of Brawley (La Paloma) (“CFD No. 2005-3”), and Improvement Area No. 1 therein (“Improvement Area No. 1”), all pursuant to the terms and provisions of the Mello-Roos Community Facilities Act of 1982, as amended, commencing with Government Code Section 53111 (the “Act”); and WHEREAS, the City Council for the City acting as the legislative body of CFD No. 2005-3 is authorized pursuant to Resolution Nos. 2006-20 and 2006-21 approved on June 6, 2006 (collectively, the “Resolutions of Formation”) and the Ordinance Authorizing the Levy of the Special Tax adopted in connection therewith (the “Ordinance”) to levy a special tax on property in CFD No. 2005-3 for the purpose of financing: (1) the maintenance of parks and open space as described in Resolution No. 2006- 10, including all furnishings, equipment and supplies related thereto and (2) the provision of those police protection and fire protection and suppression services described in Resolution No. 2006-10 to the property in the CFD No. 2005-3 ((1) and (2) being referred to herein, collectively, as the “City Services”), (3) the purchase, construction, expansion, improvement or rehabilitation of certain real or other tangible property described in Resolution No. 2006-10 and incorporated herein by this reference, including storm drain, sewer, water, landscaping, curb and gutter, park, roadway, highway and bridge, traffic signals and safety lighting, flood control library, police, fire and recreation facilities (collectively, the “Facilities”), which Facilities have a useful life of five years or longer, and (4) the incidental expenses to be incurred in connection with financing the Facilities and forming and administering CFD No. 2005-3, all by the levy of special taxes for CFD No. 2005-3 pursuant to the Resolutions of Formation; and WHEREAS, it is now necessary and appropriate that this City levy and collect the special taxes for Fiscal Year 2026/2027 for the purposes specified in the Ordinance, by the adoption of a resolution as specified by the Act and the Ordinance; and
WHEREAS, the special taxes being levied hereunder are at the same rate or at a lower rate than provided by the Ordinance; and
WHEREAS, on June 15, 2021, the City Council adopted Resolution No. 2021-21 declaring its intention to conduct proceedings pursuant to the Act to consider permanently terminating the levy on Special Tax A within each Improvement Area of the La Paloma Assessment District. Therefore, the Special Tax A levy was removed in fiscal year 2021/22; and
WHEREAS, on July 20, 2021, the City Council adopted Resolution No. 2021-37 permanently terminating the Special Tax A for La Paloma subdivision (2005-3); and WHEREAS, on May 19, 2022, the City of Brawley recorded Document Number 2022011217 with the County of Imperial Clerk/Recorder a Notice of Cancellation of Special Tax A within Community Facility District No. 2005-03 of the City of Brawley.
5f.1
City of Brawley
Resolution No. 2026-
CFD La Paloma Levy for Fiscal Year 2026/2027
Adopted: June 16, 2026

Page 2 of 3 ends

NOW, THEREFORE, THE CITY COUNCIL FOR THE CITY OF BRAWLEY, ACTING IN ITS CAPACITY AS THE LEGISLATIVE BODY OF COMMUNITY FACILITIES DISTRICT NO. 2005-3, DOES HEREBY RESOLVE, DETERMINE AND ORDER AS FOLLOWS:

SECTION 1. The above recitals are true and correct.

SECTION 2. The special tax (“Special Tax”) is imposed without regard to property valuation and is levied in compliance with the Act and the Ordinance.

SECTION 3. In accordance with the Act and the Ordinance, there is hereby levied upon the parcels within the City which are not otherwise exempt from taxation under the Act or the Ordinance the special taxes for Fiscal Year 2025/2026 at the tax rates set forth in the report prepared by Finance DTA for CFD No. 2005-3 entitled “City of Brawley Improvement Area No. 1 of Community Facilities District No. 2005-3 (La Paloma)” (the “Report”) submitted here with, which rates do not exceed the maximum rates set forth in the Ordinance. After adoption of this Resolution, the City Manager, for the City, or his designee, may make any necessary modifications to these special taxes to correct any errors, omissions or inconsistencies in the listing or categorization of parcels to be taxed or in the amount to be charged to any category of parcels; provided, however, that any such modifications shall not result in an increase in the tax applicable to any category of parcels and can only be made prior to the submission of the tax rolls to the Imperial County Auditor.

SECTION 4. All of the collections of the special tax shall be used only as provided for in the Act and Resolutions of Formation. The special tax shall be levied only so long as needed to accomplish the purposes described in Resolutions of Formation.

SECTION 5. The special tax shall be collected in the same manner as ordinary ad valorem taxes are collected and shall be subject to the same penalties and the same procedure and sale in cases of delinquency as provided for ad valorem taxes as such procedure may be modified by law or this City Council from time to time.

APPROVED, PASSED AND ADOPTED at a regular meeting of the City of Brawley held on the 16th day of June 2026.
5f.1
City of Brawley
Resolution No. 2026-
CFD La Paloma Levy for Fiscal Year 2026/2027
Adopted: June 16, 2026

Page 3 of 3 ends

CITY OF BRAWLEY, CALIFORNIA
____________________________
JJ Galvan, Mayor
ATTEST:
___________________________________
Ana Gutierrez, City Clerk

STATE OF CALIFORNIA

COUNTY OF IMPERIAL

CITY OF BRAWLEY
I, Ana Gutierrez, City Clerk of the City of Brawley, California, DO HEREBY CERTIFY that the foregoing Resolution No. 2026-20 was passed and adopted by the City Council of the City of Brawley, California, at a regular meeting held on the 16th day of June 2026, and that it was so adopted by the following roll call vote: m/s/c
AYES:

NAYES:

ABSTAIN:

ABSENT:

DATED: June 16, 2026 _______________________________
Ana Gutierrez, City Clerk
5f.1
RESOLUTION NO. 2026-21

RESOLUTION OF THE CITY COUNCIL FOR THE CITY OF BRAWLEY,CALIFORNIA ACTING AS THE LEGISLATIVE BODY OF COMMUNITY FACILITIES DISTRICT NO. 2005-4 OF THE CITY

OF BRAWLEY (LATIGO RANCH) AUTHORIZING THE LEVY OF SPECIAL TAXES WITHIN COMMUNITY FACILITIES DISTRICT NO. 2005-4 FOR FISCAL YEAR 2026/2027.

WHEREAS, the City of Brawley (the “City”) previously established Community Facilities District No. 2005-4 of the City of Brawley (Latigo Ranch) (“CFD No. 2005-4”) all pursuant to the terms and provisions of the Mello-Roos Community Facilities Act of 1982, as amended, commencing with Government Code Section 53111 (the “Act”); and
WHEREAS, the City Council for the City acting as the legislative body of CFD No. 2005-4 is authorized pursuant to Resolution No. 2005-57 approved on November 1, 2005 (the “Resolution of Formation”) and Ordinance No. 2005-13, approved on November 15, 2005 (the “Ordinance”) to levy a special tax on property in CFD No. 2005-4 to pay for (i) the maintenance of parks and open space as described in Resolution No. 2005-48, including all furnishings, equipment and supplies related thereto, and (2) the provision of those police protection and fire protection and suppression services described in Resolution No. 2005-48 to the property in CFD No. 2005-4 ((1) and (2) being referred to herein, collectively, as the “District Services”) and (3) the incidental expenses to be incurred in connection with providing the District Services and forming and administering the District (the “District Incidental Expenses”) by the levy of special taxes for CFD No. 2005-4 pursuant to the Resolution of Formation; and WHEREAS, it is now necessary and appropriate that this City levy and collect the special taxes for Fiscal Year 2026/2027 for the purpose specified in the Ordinance, by the adoption of a resolution as specified by the Act and the Ordinance; and
WHEREAS, the special taxes being levied hereunder are at the same rate or at a lower rate than provided by the Ordinance; and

NOW, THEREFORE, THE CITY COUNCIL FOR THE CITY OF BRAWLEY, ACTING IN ITS CAPACITY AS THE LEGISLATIVE BODY OF COMMUNITY FACILITIES DISTRICT NO. 2005-4, DOES HEREBY RESOLVE, DETERMINE AND ORDER AS FOLLOWS:

SECTION 1. The above recitals are true and correct.

SECTION 2. The special tax (“Special Tax”) is imposed without regard to property valuation and is levied in compliance with the Act and the Ordinance.

SECTION 3. In accordance with the Act and the Ordinance, there is hereby levied upon the parcels within the City which are not otherwise exempt from taxation under the Act or the Ordinance the special taxes for Fiscal Year 2026/2027 at the tax rates set forth in the report prepared by Finance DTA for CFD No. 2005-4 entitled “City of Brawley Community Facilities District No. 2005-4 (Latigo Ranch)” (the “Report”) submitted herewith, which rates do not exceed the maximum rates set forth in the Ordinance. After adoption of this Resolution, the City Manager, for the City, or his designee, may make any necessary modifications to these special taxes to correct any errors, omissions or inconsistencies in the listing or categorization of parcels to be taxed or in the amount to be charged to any 5f.1
City of Brawley
Resolution No. 2026-
CFD Latigo Ranch Levy for Fiscal Year 2026/2027
Adopted: June 16, 2026

Page 2 of 3 ends

category of parcels; provided, however, that any such modifications shall not result in an increase in the tax applicable to any category of parcels and can only be made prior to the submission of the tax rolls to the Imperial County Auditor.

SECTION 5. The special tax shall be collected in the same manner as ordinary ad valorem taxes are collected and shall be subject to the same penalties and the same procedure and sale in cases of delinquency as provided for ad valorem taxes as such procedure may be modified by law or this City Council from time to time.

SECTION 6. The actions of City staff heretofore taken in order to obtain consent from the Imperial County Auditor to a later filing date are hereby ratified and the City Clerk and Finance DTA are hereby authorized and directed to transmit a certified copy of this Resolution and the Report to the Imperial County Auditor, together with other supporting documentation as may be required to place said special taxes on the secured property tax roll for Fiscal Year 2026/2027 on or before August 10, 2025, and to perform all other acts which are required by the Act, the Ordinance, or by law in order to accomplish the purpose of this Resolution.

APPROVED, PASSED, AND ADOPTED at a regular meeting of the City of Brawley held on the 16th day of June 2026.

CITY OF BRAWLEY, CALIFORNIA
____________________________
JJ Galvan, Mayor
ATTEST:
______________________________
Ana Gutierrez, City Clerk
5f.1
City of Brawley
Resolution No. 2026-
CFD Latigo Ranch Levy for Fiscal Year 2026/2027
Adopted: June 16, 2026

Page 3 of 3 ends

STATE OF CALIFORNIA

COUNTY OF IMPERIAL

CITY OF BRAWLEY
I, Ana Gutierrez, City Clerk of the City of Brawley, California, DO HEREBY CERTIFY that the foregoing Resolution No. 2026-21 was passed and adopted by the City Council of the City of Brawley, California, at a regular meeting held on the 16th day of June 2026, and that it was so adopted by the following roll call vote: m/s/c
AYES:

NAYES:

ABSTAIN:

ABSENT:

DATED: June 16, 2026 ____________________________
Ana Gutierrez, City Clerk
5f.1
RESOLUTION NO. 2026-22

RESOLUTION OF THE CITY COUNCIL FOR THE CITY OF BRAWLEY,CALIFORNIA ACTING AS THE LEGISLATIVE BODY OF COMMUNITY FACILITIES DISTRICT NO. 2006-1 OF THE CITY

OF BRAWLEY (MALAN PARK) AUTHORIZING THE LEVY OF SPECIAL TAXES WITHIN COMMUNITY FACILITIES DISTRICT NO. 2006-1 FOR FISCAL YEAR 2026/2027.

WHEREAS, the City of Brawley (the “City”) previously established Community Facilities District No. 2006-1 of the City of Brawley (Malan Park) (“CFD No. 2006-1”) all pursuant to the terms and provisions of the Mello-Roos Community Facilities Act of 1982, as amended, commencing with Government Code Section 53111 (the “Act”); and
WHEREAS, the City Council for the City acting as the legislative body of CFD No. 2006-1 is authorized pursuant to its Resolution Establishing Community Facilities District No. 2006-1 of the City of Brawley (Malan Park), Authorizing the Levy of Special Taxes and Calling an Election therein approved on October 17, 2006 (the “Resolution of Formation”) and the Ordinance Authorizing the Levy of the Special Tax adopted in connection therewith (the “Ordinance”) to levy a special tax on property in CFD No. 2006-1 for the purpose of financing (1) the maintenance of certain real or other tangible property within the City of Brawley, California, including all furnishings, equipment and supplies related thereto (collectively, the “District Facilities”), which District Facilities have a useful life of five years or longer; (2) the provision of those police protection services and fire protection and suppression services to the property in the District (collectively, the “District Services”) and (3) the incidental expenses to be incurred in connection with and maintaining the District Facilities, providing the District Services and forming and administering the District (the “District Incidental Expenses”); and WHEREAS, it is now necessary and appropriate that this City levy and collect the special taxes for Fiscal Year 2026/2027 for the purposes specified in the Ordinance, by the adoption of a resolution as specified by the Act and the Ordinance; and
WHEREAS, the special taxes being levied hereunder are at the same rate or at a lower rate than provided by the Ordinance; and

NOW, THEREFORE, THE CITY COUNCIL FOR THE CITY OF BRAWLEY, ACTING IN ITS CAPACITY AS THE LEGISLATIVE BODY OF COMMUNITY FACILITIES DISTRICT NO. 2006-1, DOES HEREBY RESOLVE, DETERMINE AND ORDER AS FOLLOWS:

SECTION 1. The above recitals are true and correct.

SECTION 2. The special tax (“Special Tax”) is imposed without regard to property valuation and is levied in compliance with the Act and the Ordinance.

Page 2 of 3 ends

necessary modifications to these special taxes to correct any errors, omissions or inconsistencies in the listing or categorization of parcels to be taxed or in the amount to be charged to any category of parcels; provided, however, that any such modifications shall not result in an increase in the tax applicable to any category of parcels and can only be made prior to the submission of the tax rolls to the Imperial County Auditor.

SECTION 4. All of the collections of the special tax shall be used only as provided for in the Act and the Resolution of Formation. The special tax shall be levied only so long as needed to accomplish the purposes described in the Resolution of Formation.

SECTION 5. The special tax shall be collected in the same manner as ordinary ad valorem taxes are collected and shall be subject to the same penalties and the same procedure and sale in cases of delinquency as provided for ad valorem taxes as such procedure may be modified by law or this City Council from time to time.

APPROVED, PASSED AND ADOPTED at a regular meeting of the City of Brawley held on the 16th day of June, 2026.

CITY OF BRAWLEY, CALIFORNIA
____________________________
JJ Galvan, Mayor
ATTEST:
________________________________
Ana Gutierrez, City Clerk
5f.1
City of Brawley
Resolution No. 2026-
CFD Malan Park Levy for Fiscal Year 2026/2027
Adopted: June 16, 2026

Page 3 of 3 ends

STATE OF CALIFORNIA

COUNTY OF IMPERIAL

CITY OF BRAWLEY
I, Ana Gutierrez, Acting Deputy City Clerk of the City of Brawley, California, DO HEREBY CERTIFY that the foregoing Resolution No. 2026-22 was passed and adopted by the City Council of the City of Brawley, California, at a regular meeting held on the 16th day of June 2026, and that it was so adopted by the following roll call vote: m/s/c
AYES:

NAYES:

ABSTAIN:

ABSENT:

DATED: June 16, 2026 __________________________
Ana Gutierrez, City Clerk
5f.1
RESOLUTION NO. 2026-23

RESOLUTION OF THE CITY COUNCIL FOR THE CITY OF BRAWLEY, CALIFORNIA ACTING AS THE LEGISLATIVE BODY OF COMMUNITY FACILITIES DISTRICT NO. 2007-1 OF THE CITY

OF BRAWLEY (LUCKEY RANCH) AUTHORIZING THE LEVY OF SPECIAL TAXES WITHIN COMMUNITY FACILITIES DISTRICT NO. 2007-1 FOR FISCAL YEAR 2026/2027.

WHEREAS, the City of Brawley (the “City”) previously established Community Facilities District No. 2007-1 of the City of Brawley (Luckey Ranch) (“CFD No. 2007-1”) all pursuant to the terms and provisions of the Mello-Roos Community Facilities Act of 1982, as amended, commencing with Government Code Section 53111 (the “Act”); and
WHEREAS, the City Council for the City acting as the legislative body of CFD No. 2007-1 is authorized pursuant to Resolution Nos. 2007-39 and 2007-40 approved on September 18, 2007 (collectively, the “Resolutions of Formation”) and the Ordinance Authorizing the Levy of the Special Tax adopted in connection therewith (the “Ordinance”) to levy a special tax on property in CFD No. 2007-1 for the purpose of financing: (1) the maintenance of parks and open space as described in Resolution No. 2007-40, including all furnishings, equipment and supplies related thereto and (2) the provision of those police protection and fire protection and suppression services described in Resolution No. 2007-40 within the boundaries of the City ((1) and (2) being referred to herein, collectively, as the “City Services”), (3) the purchase, construction, expansion, improvement or rehabilitation of the facilities identified in Attachment B to Resolution No. 2007-33 and incorporated herein by this reference, including storm drain, sewer, water, landscaping, curb and gutter, park, roadway, highway and bridge, traffic signals and safety lighting, flood control library, police, fire and recreation facilities (collectively, the “Facilities”), which Facilities have a useful life of five years or longer, and (4) the incidental expenses to be incurred in connection with financing the Facilities and forming and administering the District, all by the levy of special taxes for CFD No. 2007-1 pursuant to the Resolutions of Formation; and WHEREAS, it is now necessary and appropriate that this City levy and collect the special taxes for Fiscal Year 2026/2027 for the purposes specified in the Ordinance, by the adoption of a resolution as specified by the Act and the Ordinance; and
WHEREAS, the special taxes being levied hereunder are at the same rate or at a lower rate than provided by the Ordinance; and

NOW, THEREFORE, THE CITY COUNCIL FOR THE CITY OF BRAWLEY, ACTING IN ITS CAPACITY AS THE LEGISLATIVE BODY OF COMMUNITY FACILITIES DISTRICT NO. 2007-1, DOES HEREBY RESOLVE, DETERMINE AND ORDER AS FOLLOWS:

SECTION 1. The above recitals are true and correct.

SECTION 2. The special tax (“Special Tax”) is imposed without regard to property valuation and is levied in compliance with the Act and the Ordinance.

Page 2 of 3 ends

Facilities District No. 2007-1 (Luckey Ranch)” (the “Report”) submitted herewith, which rates do not exceed the maximum rates set forth in the Ordinance. After adoption of this Resolution, the City Manager, for the City, or his designee, may make any necessary modifications to these special taxes to correct any errors, omissions or inconsistencies in the listing or categorization of parcels to be taxed or in the amount to be charged to any category of parcels; provided, however, that any such modifications shall not result in an increase in the tax applicable to any category of parcels and can only be made prior to the submission of the tax rolls to the Imperial County Auditor.

SECTION 5. The special tax shall be collected in the same manner as ordinary ad valorem taxes are collected and shall be subject to the same penalties and the same procedure and sale in cases of delinquency as provided for ad valorem taxes as such procedure may be modified by law or this City Council from time to time.

APPROVED, PASSED, AND ADOPTED at a regular meeting of the City of Brawley held on the 16th day of June, 2026.

CITY OF BRAWLEY, CALIFORNIA
____________________________
JJ Galvan, Mayor
ATTEST:
______________________________
Ana Gutierrez, City Clerk
5f.1
City of Brawley
Resolution No. 2026-
CFD Luckey Ranch Levy for Fiscal Year 2026/2027
Adopted: June 16, 2026

Page 3 of 3 ends

STATE OF CALIFORNIA

COUNTY OF IMPERIAL

CITY OF BRAWLEY
I, Ana Gutierrez, City Clerk of the City of Brawley, California, DO HEREBY CERTIFY that the foregoing Resolution No. 2026-23 was passed and adopted by the City Council of the City of Brawley, California, at a regular meeting held on the 16th day of June 2026, and that it was so adopted by the following roll call vote: m/s/c
AYES:

NAYES:

ABSTAIN:

ABSENT:

DATED: June 16, 2026 _____________________________
Ana Gutierrez, City Clerk
5f.1
RESOLUTION NO. 2026-24

RESOLUTION OF THE CITY COUNCIL FOR THE CITY OF BRAWLEY, CALIFORNIA ACTING AS THE LEGISLATIVE BODY OF COMMUNITY FACILITIES DISTRICT NO. 2007-2 OF THE CITY OF BRAWLEY (SPRINGHOUSE) AUTHORIZING THE LEVY OF SPECIAL TAXES WITHIN COMMUNITY FACILITIES DISTRICT NO. 2007-2 FOR FISCAL YEAR 2026/2027.

WHEREAS, the City of Brawley (the “City”) previously established Community Facilities District No. 2007-2 of the City of Brawley (Springhouse) (“CFD No. 2007-2”) all pursuant to the terms and provisions of the Mello-Roos Community Facilities Act of 1982, as amended, commencing with Government Code Section 53111 (the “Act”); and
WHEREAS, the City Council for the City acting as the legislative body of CFD No. 2007-2 is authorized pursuant to Resolution Nos. 2007-44 and 2007-45 approved on November 20, 2007 (collectively, the “Resolutions of Formation”) and the Ordinance Authorizing the Levy of the Special Tax adopted in connection therewith (the “Ordinance”) to levy a special tax on property in CFD No. 2007-2 for the purpose of financing: (1) the provision of those police protection and fire protection and suppression services described in Resolution No. 2007-38, (2) the payment of certain impact fees related to the Springhouse Development Project to be applied by the City to the purchase, construction, expansion, improvement or rehabilitation of certain real or other tangible property described in Resolution No. 2007- 38, (3) payment of acquisition costs of certain real or other tangible property described in Resolution No. 2007-38 ((2) and (3) collectively, the “Facilities”), which Facilities have a useful life of five years or longer and (4) the incidental expenses to be incurred in connection with financing the Facilities and forming and administering the District (the “Incidental Expenses”), all by the levy of special taxes for CFD No. 2007-2 pursuant to the Resolutions of Formation; and WHEREAS, it is now necessary and appropriate that this City levy and collect the special taxes for Fiscal Year 2026/2027 for the purposes specified in the Ordinance, by the adoption of a resolution as specified by the Act and the Ordinance; and
WHEREAS, the special taxes being levied hereunder are at the same rate or at a lower rate than provided by the Ordinance; and

NOW, THEREFORE, THE CITY COUNCIL FOR THE CITY OF BRAWLEY, ACTING IN ITS CAPACITY AS THE LEGISLATIVE BODY OF COMMUNITY FACILITIES DISTRICT NO. 2007-2, DOES HEREBY RESOLVE, DETERMINE AND ORDER AS FOLLOWS:

SECTION 1. The above recitals are true and correct.

SECTION 2. The special tax (“Special Tax”) is imposed without regard to property valuation and is levied in compliance with the Act and the Ordinance.

Page 2 of 3 ends

Resolution, the City Manager, for the City, or his designee, may make any necessary modifications to these special taxes to correct any errors, omissions or inconsistencies in the listing or categorization of parcels to be taxed or in the amount to be charged to any category of parcels; provided, however, that any such modifications shall not result in an increase in the tax applicable to any category of parcels and can only be made prior to the submission of the tax rolls to the Imperial County Auditor.

SECTION 5. The special tax shall be collected in the same manner as ordinary ad valorem taxes are collected and shall be subject to the same penalties and the same procedure and sale in cases of delinquency as provided for ad valorem taxes as such procedure may be modified by law or this City Council from time to time.

APPROVED, PASSED, AND ADOPTED at a regular meeting of the City of Brawley held on the 16th day of June 2026.

CITY OF BRAWLEY, CALIFORNIA
____________________________
JJ Galvan, Mayor
ATTEST:
_______________________________
Ana Gutierrez, City Clerk
5f.1
City of Brawley
Resolution No. 2026-
CFD Springhouse Levy for Fiscal Year 2026/2027
Adopted: June 16, 2026

Page 3 of 3 ends

STATE OF CALIFORNIA

COUNTY OF IMPERIAL

CITY OF BRAWLEY
I, Ana Gutierrez, City Clerk of the City of Brawley, California, DO HEREBY CERTIFY that the foregoing Resolution No. 2026-24 was passed and adopted by the City Council of the City of Brawley, California, at a regular meeting held on the 16th day of June 2026, and that it was so adopted by the following roll call vote: m/s/c
AYES:

NAYES:

ABSTAIN:

ABSENT:

ADMINISTRATION REPORT

CITY OF BRAWLEY
COMMUNITY FACILITIES DISTRICT NO. 2005-1
(VICTORIA PARK)
MAY 29, 2026
5f.2
www.FinanceDTA.com 18201 Von Karman Avenue, Suite 220
Irvine, CA 92612
FISCAL YEAR 2026-2027

ADMINISTRATION REPORT

Community Facilities District No. 2005-1
(Victoria Park)
Prepared for:

City of Brawley
400 Main Street
Brawley, California 92227
5f.2
TABLE

OF CONTENTS

SECTION
INTRODUCTION................................................................ 1

I SPECIAL TAX CLASSIFICATIONS AND
DEVELOPMENT UPDATE ....................................... 2 II FISCAL YEAR 2025-2026 SPECIAL TAX
LEVY ........................................................................... 3 III FISCAL YEAR 2026-2027 SPECIAL TAX
REQUIREMENT ........................................................ 4 IV METHOD OF APPORTIONMENT .......................... 5

APPENDICES

APPENDIX A BOUNDARY MAP

APPENDIX B RATE AND METHOD OF

APPORTIONMENT

APPENDIX C SPECIAL TAX ROLL, FISCAL YEAR
2026-2027

5f.2
1 INTRODUCTION

City of Brawley CFD No. 2005-1 (Victoria Park) May 29, 2026 Fiscal Year 2026-2027 Administration Report
www.FinanceDTA.com

INTRODUCTION
This Mello-Roos Community Facilities District Administration Report presents the findings of the research and financial analysis performed by DTA to determine the special tax requirement for Community Facilities District No. 2005-1 (“CFD No. 2005-1”) of the City of Brawley (“the City”) for fiscal year 2026-2027.

CFD No. 2005-1 is a legally constituted governmental entity established under the MelloRoos Community Facilities Act of 1982, (the "Act") as amended. The Act provides an alternative method for the financing of certain public facilities and services. Pursuant to the Rate and Method of Apportionment for CFD No. 2005-1, the Special Tax is an annual Special Tax that shall be levied as long as necessary to (i) pay for maintenance of parks, parkways, and open space, and (ii) pay for police and fire protection services. CFD No. 2005-1 is not authorized to sell bonds.

A map showing the property in CFD No. 2005-1 is included in Appendix A.

The authorized services are funded through the annual levy and collection of special taxes from all property subject to the tax within the community facilities district. In calculating the special tax liability for fiscal year 2026-2027, this report examines the financial obligations of the current fiscal year and analyzes the level of development within CFD No. 2005-1. Pursuant to the Rate and Method of Apportionment (“RMA”), the special tax shall be levied as long as necessary to meet the Special Tax Requirement. The RMA is included in Appendix B.

This report is organized into the following sections:

Section I
Section I provides an update of the development status of property within CFD No. 2005-1.

Section II
Section II analyzes the previous year’s special tax levy.

Section III
Section III determines the financial obligations of CFD No. 2005-1 for fiscal year 2026-2027.

Section IV
Section IV reviews the methodology used to apportion the special tax requirement between Developed Property and Undeveloped Property. A table of the fiscal year 2026-2027 special taxes for each classification of property is included.
5f.2
2 SECTION I

SPECIAL TAX CLASSIFICATIONS

AND DEVELOPMENT UPDATE

City of Brawley CFD No. 2005-1 (Victoria Park) May 29, 2026 Fiscal Year 2026-2027 Administration Report
www.FinanceDTA.com

I SPECIAL TAX CLASSIFICATIONS AND DEVELOPMENT UPDATE
A Special Tax Classifications
The methodology employed to calculate and apportion the special tax is contained in a document entitled the Rate and Method of Apportionment. The Rate and Method of Apportionment defines two categories of property, namely "Developed Property,” and "Undeveloped Property." The category of Developed Property is in turn divided into two separate special tax classifications based on the type of structure built. A table of the Developed Property special tax classifications is shown below.

Table 1: Community Facilities District No. 2005-1
Developed Property Classifications
Land Use Class Description
1 Single Family Property
2 Non-Residential Property
Developed Property is distinguished from Undeveloped Property by the issuance of a building permit. Specifically, property for which a building permit for new construction was issued as of January 1 of the previous Fiscal Year shall be considered Developed Property.

For example, all property in CFD No. 2005-1 for which building permits were issued as of January 1, 2026, will be classified as Developed Property in fiscal year 2026-2027.

B Development Update
Background research was conducted to determine the amount and type of development activity that occurred during the previous fiscal year. Review of the City of Brawley’s building permit records indicated that no new building permits within CFD 2005-1 were issued between January 1, 2025 and January 1, 2026. As of January 1, 2026, building permits had been issued for 149 single family units within CFD No. 2005-1. The table below indicates the cumulative Developed Property within CFD No. 2005-1.

Table 2: Fiscal Year 2026-2027
Cumulative Developed Property
Class Land Use Number of Units / Acres
1 Single Family Property 149 units
2 Non-Residential Property 0 acres
5f.2
3 SECTION II
FISCAL YEAR 2025-2026 SPECIAL

TAX LEVY

City of Brawley CFD No. 2005-1 (Victoria Park) May 29, 2026 Fiscal Year 2026-2027 Administration Report
www.FinanceDTA.com
II FISCAL YEAR 2025-2026 SPECIAL TAX LEVY
The aggregate special tax levy for fiscal year 2025-2026 equaled $84,468. As of May 26, 2026, $84,185 in special taxes had been collected by the County. The remaining $283 in special taxes are delinquent, resulting in a delinquency rate of 0.34%.

5f.2
4 SECTION III
FISCAL YEAR 2026-2027 SPECIAL

TAX REQUIREMENT

City of Brawley CFD No. 2005-1 (Victoria Park) May 29, 2026 Fiscal Year 2026-2027 Administration Report
www.FinanceDTA.com
III FISCAL YEAR 2026-2027 SPECIAL TAX REQUIREMENT
Pursuant to the Rate and Method of Apportionment, the special tax may be levied in CFD No. 2005-1 to: pay for (a) maintenance of parks, parkways, and open space, (b) police and fire protection services, and (c) administrative expenses; less (d) a credit for funds available to reduce the annual Special Tax levy, as determined by the CFD Administrator.

For fiscal year 2026-2027, the funds required from CFD No. 2005-1 exceed the maximum special taxes that can be collected from Developed Property. Therefore, the fiscal year 2026-2027 special tax requirement has been limited to $86,158, the amount that can be collected through the levy of the maximum special tax.
5f.2
5 SECTION IV

METHOD OF APPORTIONMENT

City of Brawley CFD No. 2005-1 (Victoria Park) May 29, 2026 Fiscal Year 2026-2027 Administration Report
www.FinanceDTA.com

IV METHOD OF APPORTIONMENT
A Maximum Special Taxes
The amount of special taxes that CFD No. 2005-1 may levy is strictly limited by the maximum special taxes set forth in the Rate and Method of Apportionment. The Maximum Special Taxes for each classification of Developed Property are specified in Table 1 of Section C of the Rate and Method of Apportionment. On each July 1, commencing on July 1, 2006, the Maximum Special Tax shall be increased by an amount equal to two percent (2%) of the Maximum Special Tax in effect for the previous Fiscal Year.

Please note, pursuant to the Rate and Method of Apportionment, no special tax shall be levied on Undeveloped Property.

B Apportionment of Annual Special Taxes
The annual special tax that is apportioned to each parcel is determined through the application of Section D of the Rate and Method of Apportionment.

Commencing with Fiscal Year 2005-2006 and for each following Fiscal Year, the Council shall levy the special tax so that the amount of the special tax equals the special tax requirement. The special tax shall be levied proportionally on each Assessor’s Parcel of Developed Property at up to 100% of the applicable maximum special tax.

Application of the maximum special tax generates special tax revenues of $86,158 which is equal to the special tax requirement. The fiscal year 2026-2027 maximum and actual special taxes are shown for each classification of Developed Property in the following table.

Table 3: FY 2026-2027 Annual Special Taxes for Developed Property Land Use
Class Description FY 2026-2027 Maximum Special Tax
FY 2026-2027
Actual Special Tax
1 Single Family Property $578.24 per unit $578.24 per unit 2 Non-Residential Property $3,517.90 per acre $0.00 per acre A list of the actual special tax levied against each parcel in CFD No. 2005-1 is included in Appendix C.
5f.2

APPENDIX A
Fiscal Year 2026-2027
Administration Report
City of Brawley
Community Facilities District No. 2005-1
(Victoria Park)

BOUNDARY MAP

5f.2
5f.

APPENDIX B
Fiscal Year 2026-2027
Administration Report
City of Brawley
Community Facilities District No. 2005-1
(Victoria Park)

RATE AND METHOD OF

APPORTIONMENT

5f.2
City of Brawley April 7, 2005
Community Facilities District No. 2005-1 (Victoria Park) Page 1

RATE AND METHOD OF APPORTIONMENT FOR

CITY OF BRAWLEY
COMMUNITY FACILITIES DISTRICT NO. 2005-1
(VICTORIA PARK)
A Special Tax as hereinafter described shall be levied on all Assessor’s Parcels in City of Brawley Community Facilities District No. 2005-1 (Victoria Park) ("CFD No. 2005-1") and collected each Fiscal Year commencing in Fiscal Year 2005-2006, in an amount determined by the Council according to the method of apportionment set forth herein. All of the real property in CFD No. 2005-1, unless exempted by law or by the provisions hereof, shall be taxed for the purposes, to the extent and in the manner herein provided.

A. DEFINITIONS
The terms hereinafter set forth have the following meanings:
"Acre or Acreage" means the land area of an Assessor’s Parcel as shown on an Assessor's Parcel Map, or if the land area is not shown on an Assessor's Parcel Map, the land area shown on the applicable final map, parcel map, condominium plan, or other recorded County parcel map.
"Act" means the Mello-Roos Community Facilities Act of 1982, as amended, being Chapter

2.5 of Division 2 of Title 5 of the Government Code of the State of California. "Administrative Expenses" means the costs associated with the determination of the amount of the Special Tax, collection of the Special tax, payment of the Special Tax, or otherwise incurred in order to carry out the authorized purposes of CFD No. 2005-1.

Administrative Expenses include costs described in the previous sentence which the City has paid or incurred, is obligated to pay or incur in the future, or reasonably expects to pay or incur. Administrative Expenses also include attorney's fees and other costs related to the consideration and review of any appeal of a Special Tax pursuant to Section F herein, to the defense or prosecution of any legal action related to the Special Tax and to the commencement and pursuit to completion of any foreclosure action related to a lien for the Special Tax.
"Assessor's Parcel" means a lot or parcel shown in an Assessor's Parcel Map with an assigned Assessor's parcel number.
"Assessor's Parcel Map" means an official map of the Assessor of the County designating parcels by Assessor's Parcel number.
"CFD Administrator" means the official of the City, or designee thereof, responsible for determining the Special Tax Requirement and providing for the levy and collection of the Special Taxes.
5f.2
City of Brawley April 7, 2005
Community Facilities District No. 2005-1 (Victoria Park) Page 2 "CFD No. 2005-1" means Community Facilities District No. 2005-1 (Victoria Park) of the City.
"City" means the City of Brawley.
"Council" means the City Council of the City, acting as the legislative body of CFD No. 2005-1.
"County" means the County of Imperial.
"Developed Property" means, for each Fiscal Year all Taxable Property for which a building permit for new construction was issued as of January 1 of the previous Fiscal Year. "Fiscal Year" means the period starting July 1 and ending on the following June 30. "Land Use Class" means any of the classes listed in Table 1. "Maximum Special Tax" with respect to an Assessor's Parcel for a Fiscal Year means the Maximum Special Tax, determined as provided in Section C below, that can be levied in that Fiscal Year on that Assessor’s Parcel.
"Non-Residential Property" means all Assessor's Parcels of Developed Property for which a building permit has been issued for a non-residential use. "Property Owner Association" means a private entity that owns and maintains property incidental to the development within CFD No. 2005-1 for the common use of its members, as determined by the CFD Administrator.
"Property Owner Association Property" means, for each Fiscal Year, any Assessor’s Parcel within the boundaries of CFD No. 2005-1 that was owned by, or irrevocably offered for dedication to, a Property Owner Association, including any master or sub-association, as of January 1 of the previous Fiscal Year. Notwithstanding this definition any Assessor's Parcel upon which a dwelling unit is located shall not be classified as Property Owner Association Property, but shall be classified and taxed as Developed Property. "Proportionately" means that the ratio of the actual Special Tax levy to the Maximum Special Tax is equal for all Assessor’s Parcels of Developed Property. "Public Property" means, for each Fiscal Year, (i) any property within the boundaries of CFD No. 2005-1 that was owned by or irrevocably offered for dedication to the federal government, the State, the City or any other public agency as of January 1 of the previous Fiscal Year; provided however that any property leased by a public agency to a private entity and subject to taxation under Section 53340.1 of the Act shall be taxed and classified in accordance with its use; and (ii) any property within the boundaries of CFD No. 2005-1 that was encumbered, as of January 1 of the previous Fiscal Year, by an unmanned utility 5f.2
City of Brawley April 7, 2005
Community Facilities District No. 2005-1 (Victoria Park) Page 3 easement making impractical its utilization for other than the purpose set forth in the easement.
"Single Family Property" means all Assessor’s Parcels of Developed Property for which building permits have been issued for residential units. "Special Tax" means the special tax to be levied in each Fiscal Year on each Assessor's Parcel of Developed Property to fund the Special Tax Requirement. "Special Tax Requirement" means that amount required in any Fiscal Year for CFD No. 2005-1 to: (i) pay for maintenance of parks, parkways, and open space; (ii) pay for police and fire protection; and (iii) pay Administrative Expenses; less (iv) a credit for funds available to reduce the annual Special Tax levy, as determined by the CFD Administrator. "State" means the State of California.
"Taxable Property" means all of the Assessor's Parcels within the boundaries of CFD No. 2005-1 which are not exempt from the Special Tax pursuant to law or Section E below. "Undeveloped Property" means, for each Fiscal Year, all Taxable Property not classified as Developed Property.

B. ASSIGNMENT TO LAND USE CATEGORIES
Each Fiscal Year, all Taxable Property within CFD No. 2005-1 shall be classified as Developed Property or Undeveloped Property and shall be subject to the Special Tax in accordance with this rate and method of apportionment. Single Family Property shall be assigned to Land Use Class 1. Non-Residential Property shall be assigned to Land Use Class 2 and taxed based on the Acreage of the Assessor's Parcel.

C. MAXIMUM SPECIAL TAX RATE

1. Developed Property
a. Maximum Special Tax
The Maximum Special Tax for Fiscal Year 2005-2006 for each Land Use Class is shown below in Table 1.
5f.2
City of Brawley April 7, 2005
Community Facilities District No. 2005-1 (Victoria Park) Page 4 TABLE 1
Maximum Special Taxes for Developed Property
For Fiscal Year 2005-2006
Community Facilities District No. 2005-1
Land
Use
Class Description Maximum Special Tax
1 Single Family Property $381.51 per unit
2 Non-Residential Property $2,321 per Acre
b. Increase in the Maximum Special Tax
On each July 1, commencing on July 1, 2006, the Maximum Special Tax shall be increased by an amount equal to two percent (2%) of the Maximum Special Tax in effect for the previous Fiscal Year.
c. Multiple Land Use Classes
In some instances an Assessor’s Parcel of Developed Property may contain more than one Land Use Class. The Maximum Special Tax that can be levied on an Assessor’s Parcel shall be the sum of the Maximum Special Tax that can be levied for each Land Use Class located on that Assessor’s Parcel.

For an Assessor's Parcel that contains more than one land use, the Acreage of such Assessor's Parcel shall be allocated to each type of property based on the amount of Acreage designated for each land use as determined by reference to the site plan approved for such Assessor's Parcel. The CFD Administrator's allocation to each type of property shall be final.

2. Undeveloped Property

No Special Tax shall be levied on Undeveloped Property.

D. METHOD OF APPORTIONMENT OF THE SPECIAL TAX
Commencing with Fiscal Year 2005-2006 and for each following Fiscal Year, the Council shall levy the Special Tax so that the amount of the Special Tax equals the Special Tax Requirement. The Special Tax shall be levied Proportionately on each Assessor’s Parcel of Developed Property at up to 100% of the applicable Maximum Special Tax.

Notwithstanding the above, under no circumstances will the Special Tax levied against any Assessor’s Parcel for which an occupancy permit for private residential use has been issued 5f.2
City of Brawley April 7, 2005
Community Facilities District No. 2005-1 (Victoria Park) Page 5 be increased by more than ten percent as a consequence of delinquency or default by the owner of any other Assessor’s Parcel within CFD No. 2005-1.

E. EXEMPTIONS
No Special Tax shall be levied on Property Owner Association Property or Public Property.

However, should an Assessor’s Parcel no longer be classified as Property Owner Association Property or Public Property, its tax-exempt status will be revoked.

F. APPEALS AND INTERPRETATIONS
Any landowner or resident may file a written appeal of the Special Tax on his/her property with the CFD Administrator, provided that the appellant is current in his/her payments of Special Taxes. During the pendency of an appeal, all Special Taxes previously levied must be paid on or before the payment date established when the levy was made. The appeal must specify the reasons why the appellant claims the Special Tax is in error. The CFD Administrator shall review the appeal, meet with the appellant if the CFD Administrator deems necessary, and advise the appellant of its determination. If the CFD Administrator agrees with the appellant, the CFD Administrator shall eliminate or reduce the Special Tax on the appellant’s property and/or provide a refund to the appellant. If the CFD Administrator disagrees with the appellant and the appellant is dissatisfied with the determination, the appellant then has 30 days in which to appeal to the Council by filing a written notice of appeal with the City Clerk, provided that the appellant is current in his/her payments of Special Taxes. The second appeal must specify the reasons for its disagreement with the CFD Administrator’s determination.

Interpretations may be made by the Council by ordinance or resolution for purposes of clarifying any vagueness or ambiguity in this Rate and Method of Apportionment.

G. MANNER OF COLLECTION
The Special Tax shall be collected in the same manner and at the same time as ordinary ad valorem property taxes; provided, however, that CFD No. 2005-1 may directly bill the Special Tax, may collect Special Taxes at a different time or in a different manner if necessary to meet its financial obligations, and may covenant to foreclose and may actually foreclose on delinquent Assessor’s Parcels as permitted by the Act.

H. TERM OF SPECIAL TAX
The Special Tax shall be levied as long as necessary to meet the Special Tax Requirement.

K:\Clients2\Brawley\Mello\Victoria\rma\victoria-rma_final.doc 5f.2

APPENDIX C
Fiscal Year 2026-2027
Administration Report
City of Brawley
Community Facilities District No. 2005-1
(Victoria Park)

SPECIAL TAX ROLL
FISCAL YEAR 2026-2027
5f.2
Appendix C
City of Brawley
CFD No. 2005-1
FY 2026-2027 Special Tax Roll

APN TAX CLASS
FY 2026-2027

SPECIAL TAX
DTA Municipal Solutions
048-271-021-000 1 $578.24
048-271-022-000 1 $578.24
048-271-023-000 1 $578.24
048-271-024-000 1 $578.24
048-271-025-000 1 $578.24
048-271-026-000 1 $578.24
048-271-027-000 1 $578.24
048-271-028-000 1 $578.24
048-271-029-000 1 $578.24
048-271-030-000 1 $578.24
048-271-031-000 1 $578.24
048-271-032-000 1 $578.24
048-271-033-000 1 $578.24
048-271-034-000 1 $578.24
048-271-035-000 1 $578.24
048-271-036-000 1 $578.24
048-271-037-000 1 $578.24
048-271-038-000 1 $578.24
048-271-039-000 1 $578.24
048-271-040-000 1 $578.24
048-271-041-000 1 $578.24
048-271-042-000 1 $578.24
048-271-043-000 1 $578.24
048-271-044-000 1 $578.24
048-271-045-000 1 $578.24
048-271-046-000 1 $578.24
048-271-047-000 1 $578.24
048-271-048-000 1 $578.24
048-271-049-000 1 $578.24
048-271-050-000 1 $578.24
048-271-051-000 1 $578.24
048-271-052-000 1 $578.24
048-271-053-000 1 $578.24
048-271-054-000 1 $578.24
048-271-055-000 1 $578.24
048-271-056-000 1 $578.24
048-271-057-000 1 $578.24
048-271-058-000 1 $578.24
048-271-059-000 1 $578.24
048-271-060-000 1 $578.24
048-271-061-000 1 $578.24

Page 1 of 4 ends

5f.2
Appendix C
City of Brawley
CFD No. 2005-1
FY 2026-2027 Special Tax Roll

APN TAX CLASS
FY 2026-2027

SPECIAL TAX
DTA Municipal Solutions
048-271-062-000 1 $578.24
048-271-063-000 1 $578.24
048-271-064-000 1 $578.24
048-271-065-000 1 $578.24
048-271-066-000 1 $578.24
048-271-067-000 1 $578.24
048-271-068-000 1 $578.24
048-271-069-000 1 $578.24
048-271-070-000 1 $578.24
048-271-071-000 1 $578.24
048-271-072-000 1 $578.24
048-271-073-000 1 $578.24
048-271-074-000 1 $578.24
048-271-075-000 1 $578.24
048-274-001-000 1 $578.24
048-274-002-000 1 $578.24
048-274-003-000 1 $578.24
048-274-004-000 1 $578.24
048-274-005-000 1 $578.24
048-274-006-000 1 $578.24
048-274-007-000 1 $578.24
048-274-008-000 1 $578.24
048-274-009-000 1 $578.24
048-274-010-000 1 $578.24
048-274-011-000 1 $578.24
048-274-012-000 1 $578.24
048-274-013-000 1 $578.24
048-275-001-000 1 $578.24
048-275-002-000 1 $578.24
048-275-003-000 1 $578.24
048-275-004-000 1 $578.24
048-275-005-000 1 $578.24
048-275-006-000 1 $578.24
048-275-007-000 1 $578.24
048-275-008-000 1 $578.24
048-275-009-000 1 $578.24
048-275-010-000 1 $578.24
048-275-011-000 1 $578.24
048-275-012-000 1 $578.24
048-275-013-000 1 $578.24
048-275-014-000 1 $578.24

Page 2 of 4 ends

5f.2
Appendix C
City of Brawley
CFD No. 2005-1
FY 2026-2027 Special Tax Roll

APN TAX CLASS
FY 2026-2027

SPECIAL TAX
DTA Municipal Solutions
048-275-015-000 1 $578.24
048-275-016-000 1 $578.24
048-275-017-000 1 $578.24
048-275-018-000 1 $578.24
048-401-001-000 1 $578.24
048-401-002-000 1 $578.24
048-401-003-000 1 $578.24
048-401-004-000 1 $578.24
048-401-005-000 1 $578.24
048-401-006-000 1 $578.24
048-401-007-000 1 $578.24
048-401-008-000 1 $578.24
048-401-009-000 1 $578.24
048-401-010-000 1 $578.24
048-401-011-000 1 $578.24
048-401-012-000 1 $578.24
048-401-061-000 1 $578.24
048-401-062-000 1 $578.24
048-401-063-000 1 $578.24
048-401-064-000 1 $578.24
048-401-065-000 1 $578.24
048-401-066-000 1 $578.24
048-401-067-000 1 $578.24
048-401-068-000 1 $578.24
048-401-069-000 1 $578.24
048-402-001-000 1 $578.24
048-402-002-000 1 $578.24
048-402-003-000 1 $578.24
048-402-004-000 1 $578.24
048-402-005-000 1 $578.24
048-402-006-000 1 $578.24
048-402-007-000 1 $578.24
048-402-008-000 1 $578.24
048-402-009-000 1 $578.24
048-402-010-000 1 $578.24
048-402-011-000 1 $578.24
048-402-012-000 1 $578.24
048-402-013-000 1 $578.24
048-402-014-000 1 $578.24
048-402-015-000 1 $578.24
048-402-016-000 1 $578.24

Page 3 of 4 ends

5f.2
Appendix C
City of Brawley
CFD No. 2005-1
FY 2026-2027 Special Tax Roll

APN TAX CLASS
FY 2026-2027

SPECIAL TAX
DTA Municipal Solutions
048-402-017-000 1 $578.24
048-402-018-000 1 $578.24
048-402-019-000 1 $578.24
048-402-020-000 1 $578.24
048-402-021-000 1 $578.24
048-402-022-000 1 $578.24
048-402-023-000 1 $578.24
048-402-024-000 1 $578.24
048-402-025-000 1 $578.24
048-402-026-000 1 $578.24
048-402-027-000 1 $578.24
048-402-028-000 1 $578.24
048-402-029-000 1 $578.24
048-402-030-000 1 $578.24
048-402-031-000 1 $578.24
048-403-001-000 1 $578.24
048-403-002-000 1 $578.24
048-403-003-000 1 $578.24
048-403-004-000 1 $578.24
048-403-005-000 1 $578.24
048-403-006-000 1 $578.24
048-403-007-000 1 $578.24
048-403-008-000 1 $578.24
048-403-009-000 1 $578.24
048-403-010-000 1 $578.24
048-403-011-000 1 $578.24
Total Number of Parcels Taxed
Total FY 2026-2027 Special Tax $86,157.76
149

Page 4 of 4 ends

www.FinanceDTA.com
Public Finance
Public-Private Partnerships
Development Economics
Clean Energy Bonds
FISCAL YEAR 2026-2027

ADMINISTRATION REPORT

CITY OF BRAWLEY
IMPROVEMENT AREA NO. 1 OF
COMMUNITY FACILITIES DISTRICT NO. 2005-3
(LA PALOMA)

MAY 29, 2026
5f.2
www.FinanceDTA.com 18201 Von Karman Avenue, Suite 220
Irvine, CA 92612
FISCAL YEAR 2026-2027

ADMINISTRATION REPORT

Improvement Area No. 1 of
Community Facilities District No. 2005-3
(La Paloma)
Prepared for:

City of Brawley
400 Main Street
Brawley, California 92227
5f.2
TABLE

OF CONTENTS

SECTION
INTRODUCTION................................................................ 1

I SPECIAL TAX CLASSIFICATIONS AND
DEVELOPMENT UPDATE ....................................... 2 II FISCAL YEAR 2025-2026 SPECIAL TAX
LEVIES ........................................................................ 3 III FISCAL YEAR 2026-2027 SPECIAL TAX
REQUIREMENT FOR SERVICES ............................. 4 IV METHOD OF APPORTIONMENT .......................... 5

APPENDICES

APPENDIX A BOUNDARY MAP

APPENDIX B RATE AND METHOD OF

APPORTIONMENT

APPENDIX C SPECIAL TAX ROLL, FISCAL YEAR
2026-2027

5f.2
1 INTRODUCTION

City of Brawley CFD No. 2005-3, IA No. 1 (La Paloma) May 29, 2026 Fiscal Year 2026-2027 Administration Report
www.FinanceDTA.com

INTRODUCTION
This Mello-Roos Community Facilities District Administration Report presents the findings of the research and financial analysis performed by DTA to determine the special tax requirement for Improvement Area No. 1 (“IA No. 1”) of Community Facilities District No. 2005-3 (“CFD No. 2005-3”) of the City of Brawley (“the City”) for fiscal year 2026-2027.

CFD No. 2005-3 is a legally constituted governmental entity established under the MelloRoos Community Facilities Act of 1982, (the "Act") as amended. The Act provides an alternative method for the financing of certain services and public facilities. IA No. 1 is authorized to levy the Special Tax B to pay for (i) maintenance of parks, parkways, and open space, and (ii) police and fire protection services.

The Special Tax A, which was authorized to fund facilities, has not been levied since fiscal year 2020-2021. In 2022, the City approved the cancellation of Special Tax A to no longer fund facilities. Therefore, pursuant to the Notice of Cancellation of Special Tax A recorded with the County, the Special Tax A will not be levied in fiscal year 2022-2023 or any subsequent year. All references to Special Tax A herein have been removed commencing with fiscal year 2022-2023.

A map showing the property in IA No. 1 of CFD No. 2005-3 is included in Appendix A.

The annual services of IA No. 1 is both secured and repaid through the annual levy and collection of the Special Tax B from all property subject to the tax within the community facilities district. In calculating the special tax liability for fiscal year 2026-2027, this report examines the financial obligations of the current fiscal year and analyzes the level of development within IA No. 1. Pursuant to the Rate and Method of Apportionment (“RMA”), the Special Tax B shall be levied as long as necessary to meet the Special Tax Requirement for Services. The RMA is included in Appendix B.

This report is organized into the following sections:

Section I
Section I provides an update of the development status of property within IA No. 1.

Section II
Section II analyzes the previous year’s Special Tax B levy.

Section IV
Section IV determines the special tax requirement for services for IA No. 1 for fiscal year 2026-2027.

City of Brawley CFD No. 2005-3, IA No. 1 (La Paloma) May 29, 2026 Fiscal Year 2026-2027 Administration Report
www.FinanceDTA.com
Undeveloped Property. Table of the fiscal year 2026-2027 Special Tax B for each classification of property is included.
5f.2
3 SECTION I

SPECIAL TAX CLASSIFICATIONS

AND DEVELOPMENT UPDATE

City of Brawley CFD No. 2005-3, IA No. 1 (La Paloma) May 29, 2026 Fiscal Year 2026-2027 Administration Report
www.FinanceDTA.com

I SPECIAL TAX CLASSIFICATIONS AND DEVELOPMENT UPDATE
The methodology employed to calculate and apportion the special tax is contained in a document entitled the Rate and Method of Apportionment for Improvement Area No. 1 (“RMA”). The RMA establishes the Special Tax B which is used to fund the cost of annual services. The RMA defines two categories of property, namely "Developed Property,” and "Undeveloped Property."
Developed Property is distinguished from Undeveloped Property by the issuance of a building permit. Specifically, property for which a building permit for new construction was issued as of January 1 of the previous fiscal year shall be considered Developed Property.

For example, all property in CFD No. 2005-3 for which building permits were issued as of January 1, 2026, will be classified as Developed Property in fiscal year 2026-2027.

A Special Tax B Classifications
For purposes of calculating the Special Tax B, the category of Developed Property is divided into two separate special tax classifications for Residential Property and Non-Residential Property.

No Special Tax B is levied on Non-Residential Property and Undeveloped Property.

B Development Update
Review of the City of Brawley’s building permit records indicated that no new building permits within CFD No. 2005-3 were issued between January 1, 2025 and January 1, 2026.

As of January 1, 2026, building permits had been issued for 55 single family detached units within CFD No. 2005-3.
5f.2
4 SECTION III
FISCAL YEAR 2025-2026 SPECIAL

TAX LEVIES

City of Brawley CFD No. 2005-3, IA No. 1 (La Paloma) May 29, 2026 Fiscal Year 2026-2027 Administration Report
www.FinanceDTA.com
II FISCAL YEAR 2025-2026 SPECIAL TAX LEVIES
The aggregate special tax levy for fiscal year 2025-2026 equaled $42,604. As of May 26, 2026, $34,858 in special taxes had been collected by the County. The remaining $7,746 in special taxes are delinquent, resulting in a delinquency rate of 18.18%. 5f.2
5 SECTION IV
FISCAL YEAR 2026-2027 SPECIAL

TAX REQUIREMENT FOR SERVICES

City of Brawley CFD No. 2005-3, IA No. 1 (La Paloma) May 29, 2026 Fiscal Year 2026-2027 Administration Report
www.FinanceDTA.com
III FISCAL YEAR 2026-2027 SPECIAL TAX REQUIREMENT FOR SERVICES Pursuant to the RMA, the Special Tax B may be levied in IA No. 1 to pay for (a) maintenance of parks, parkways, and open space, (b) police and fire protection services, and (c) administrative expenses; less (d) a credit for funds available to reduce the annual Special Tax B levy, as determined by the CFD Administrator.

For fiscal year 2026-2027 the funds required from IA No. 1 exceed the maximum Special Tax B that can be collected from Residential Property. Therefore, the fiscal year 2026-2027 special tax requirement has been limited to $43,457, the amount that can be collected through the levy of the maximum special tax.
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6 SECTION V

METHOD OF APPORTIONMENT

City of Brawley CFD No. 2005-3, IA No. 1 (La Paloma) May 29, 2026 Fiscal Year 2026-2027 Administration Report
www.FinanceDTA.com

IV METHOD OF APPORTIONMENT
A Maximum Special Taxes
The amount of special taxes that CFD No. 2005-3 may levy is strictly limited by the maximum special taxes set forth in the Rate and Method of Apportionment. The maximum Special Tax B is specified in Section C.2. On each July 1, commencing on July 1, 2007, the maximum Special Tax B shall be increased by an amount equal to two percent (2%) of the maximum Special Tax in effect for the previous fiscal year.

B Apportionment of Special Tax B
The annual Special Tax B that is apportioned to each parcel is determined through the application of Section D.2 of the RMA for IA No. 1.

Commencing with fiscal year 2006-2007 and for each following fiscal year, the Council shall levy Special Tax B so that the amount of Special Tax B equals the special tax requirement for services. The special tax shall be levied proportionally on each Assessor’s Parcel of Residential Property at up to 100% of the maximum Special Tax B.

Application of the maximum special tax generates Special Tax B revenues of $43,457 from Residential Property which is equal to the special tax requirement. The fiscal year 2026- 2027 maximum Special Tax B and actual Special Tax B are shown in the following table.

Table 1: Fiscal Year 2026-2027 Special Tax B
Description
FY 2026-2027
Maximum
Special Tax B
FY 2026-2027 Actual
Special Tax B
Residential Property $790.12 per unit $790.12 per unit
Please note, pursuant to the RMA for IA No. 1, no Special Tax B shall be levied on NonResidential Property and Undeveloped Property.

A list of the actual Special Tax B levied against each parcel in CFD No. 2005-3 is included in Appendix C.
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APPENDIX A
Fiscal Year 2026-2027
Administration Report
City of Brawley
Improvement Area No. 1 of
Community Facilities District No. 2005-3
(La Paloma)

BOUNDARY MAP

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5f.2

APPENDIX B
Fiscal Year 2026-2027
Administration Report
City of Brawley
Improvement Area No. 1 of
Community Facilities District No. 2005-3
(La Paloma)

RATE AND METHOD OF

APPORTIONMENT

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RATE AND METHOD OF APPORTIONMENT FOR
IMPROVEMENT AREA NO. 1 OF

CITY OF BRAWLEY
COMMUNITY FACILITIES DISTRICT NO. 2005-3
(LA PALOMA)
A Special Tax as hereinafter defined shall be levied on all Assessor’s Parcels in Improvement Area No. 1 ("IA No. 1") of the City of Brawley Community Facilities District No. 2005-3 (La Paloma) ("CFD No. 2005-3") and collected each Fiscal Year commencing in Fiscal Year 2006-07, in an amount determined by the Council, in an amount determined by the Council according to the method of apportionment set forth herein. All of the real property in IA No. 1, unless exempted by law or by the provisions hereof, shall be taxed for the purposes, to the extent and in the manner herein provided.

A. DEFINITIONS
The terms hereinafter set forth have the following meanings:
"Acre or Acreage" means the land area of an Assessor’s Parcel as shown on an Assessor’s Parcel Map, or if the land area is not shown on an Assessor’s Parcel Map, the land area shown on the applicable Final Map, parcel map, condominium plan, or other recorded County parcel map. An Acre equals 43,560 square feet of land area.

"Act" means the Mello-Roos Community Facilities Act of 1982, as amended, being Chapter

2.5, Division 2 of Title 5 of the Government Code of the State of California.

"Administrative Expenses" means the following actual or reasonably estimated costs directly related to the administration of IA No. 1: the costs of computing the Special Taxes and preparing the annual Special Tax collection schedules (whether by the City or designee thereof or both); the costs of collecting the Special Taxes (whether by the City or otherwise); the costs of remitting the Special Taxes to the Trustee; the costs of the Trustee (including its legal counsel) in the discharge of the duties required of it under the Indenture; the costs to the City, IA No. 1 or any designee thereof of complying with arbitrage rebate requirements; the costs to the City, IA No. 1 or any designee thereof of complying with City, IA No. 1 or obligated persons disclosure requirements associated with applicable federal and state securities laws and of the Act; the costs associated with preparing Special Tax disclosure statements and responding to public inquiries regarding the Special Taxes; the costs of the City, IA No. 1 or any designee thereof related to an appeal of the Special Tax; the costs associated with the release of funds from an escrow account; and the City’s annual administration fees and third party expenses. Administrative Expenses shall also include amounts estimated or advanced by the City or IA No. 1 for any other administrative purposes of IA No. 1, including attorney’s fees and other costs related to commencing and pursuing to completion any foreclosure, or otherwise addressing the disposition of delinquent Special Taxes.
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"Assessor’s Parcel" means any real property to which an Assessor’s parcel number is assigned as shown on an Assessor’s Parcel Map.
"Assessor’s Parcel Map" means an official map of the County Assessor of the County designating parcels by Assessor’s parcel number.
"Assigned Special Tax A" means the Special Tax A for each Land Use Class of Developed Property within IA No. 1, as determined in accordance with Section C below. "Backup Special Tax A" means the Special Tax A applicable to each Assessor’s Parcel of Residential Property within IA No. 1, as determined in accordance with Section C below. "Bonds" means any bonds or other debt (as defined in Section 53317(d) of the Act), whether in one or more series, issued by IA No. 1 under the Act. "CFD Administrator" means the official of the City, or designee thereof, responsible for determining the Special Tax Requirement for Facilities, the Special Tax Requirement for Services, and providing for the levy and collection of the Special Taxes. "CFD No. 2005-3" means the City of Brawley Community Facilities District No. 2005-3 (La Paloma).
"City" means the City of Brawley.
"Council" means the City Council of the City, acting as the legislative body of CFD No. 2005-3.
"County" means the County of Imperial.
"Developed Property" means, for each Fiscal Year, all Taxable Property, exclusive of Other Taxable Property, for which a building permit for new construction was issued after January 1, 2006 and prior to January 1 of the prior Fiscal Year. "Final Map" means (i) a final map, or portion thereof, approved by the City pursuant to the Subdivision Map Act (California Government Code Section 66410 et seq.) that creates individual lots or parcels for which residential building permits may be issued, or (ii) for condominiums, a final map approved by the City and a condominium plan recorded pursuant to California Civil Code Section 1352 creating such individual lots or parcels. "Fiscal Year" means the period starting July 1 and ending on the following June 30. "Improvement Area No. 1" or "IA No. 1" means Improvement Area No. 1 of CFD No. 2005-3, as identified on the boundary map for CFD No. 2005-3. 5f.2
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"Indenture" means the indenture, fiscal agent agreement, resolution or other instrument pursuant to which Bonds are issued, as modified, amended and/or supplemented from time to time.
"Land Use Class" means any of the classes listed in Table 1 below. "Maximum Special Tax" means the Maximum Special Tax A and/or Maximum Special Tax B, as applicable.
"Maximum Special Tax A" means the Maximum Special Tax A, determined in accordance with Section C.1 below, that can be levied in any Fiscal Year on any Assessor’s Parcel within IA No. 1.
"Maximum Special Tax B" means the Maximum Special Tax B, determined in accordance with Section C.2 below, that can be levied in any Fiscal Year on any Assessor’s Parcel within IA No. 1.
"Non-Residential Property" means all Assessor’s Parcels of Developed Property for which a building permit(s) was issued for a non-residential use. "Outstanding Bonds" means all Bonds which are deemed to be outstanding under the Indenture.
"Other Taxable Property" means Taxable Public Property and Taxable Property Owner Association Property.
"Property Owner Association Property" means, for each Fiscal Year, any property within the boundaries of IA No. 1 that was owned by a property owner association, including any master or sub-association, as of January 1 of the prior Fiscal Year. "Proportionately" means, for Developed Property, that the ratio of the actual Special Tax A levy to the Assigned Special Tax A is equal for all Assessor’s Parcels of Developed Property, and that the ratio of the actual Special Tax B levy to the Maximum Special Tax B is equal for all Assessor’s Parcels of Developed Property. For Undeveloped Property and Other Taxable Property, "Proportionately" means that the ratio of the actual Special Tax A levy per Acre to the Maximum Special Tax A per Acre is equal for all Assessor’s Parcels of Undeveloped Property or Other Taxable Property.
"Public Property" means, for each Fiscal Year, any property within IA No. 1 that is owned by, irrevocably offered for dedication to, or dedicated to the federal government, the State, the County, the City, or any other public agency as of June 30 of the prior Fiscal Year; provided however that any property leased by a public agency to a private entity and subject to taxation under Section 53340.1 of the Act shall be taxed and classified in accordance with its use. To ensure that property is classified as Public Property in the first Fiscal Year after it is acquired by, irrevocably offered for dedication to, or dedicated to a public agency, the property owner shall notify the CFD Administrator in writing of such acquisition, offer, or 5f.2
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dedication not later than June 30 of the Fiscal Year in which the acquisition, offer, or dedication occurred.
"Residential Floor Area" means all of the square footage of living area within the perimeter of a residential structure, not including any carport, walkway, garage, overhang, patio, enclosed patio, or similar area. The determination of Residential Floor Area shall be made by reference to the building permit(s) issued for such Assessor’s Parcel. "Residential Property" means all Assessor’s Parcels of Developed Property for which a building permit has been issued for purposes of constructing one or more residential dwelling units.
"Special Tax" means the Special Tax A and/or Special Tax B, as applicable. "Special Tax A" means the special tax to be levied in each Fiscal Year on each Assessor’s Parcel of Taxable Property to fund the Special Tax Requirement for Facilities. "Special Tax B" means the special tax to be levied in each Fiscal Year on each Assessor’s Parcel of Developed Property to fund the Special Tax Requirement for Services. "Special Tax Requirement for Facilities" means that amount required in any Fiscal Year for IA No. 1 to: (i) pay debt service on all Outstanding Bonds; (ii) pay periodic costs on the Bonds, including but not limited to, credit enhancement and rebate payments on the Bonds; (iii) pay all or a portion of the Administrative Expenses as determined by the CFD Administrator; (iv) pay any amounts required to establish or replenish any reserve funds for all Outstanding Bonds; (v) pay directly for acquisition or construction of IA No. 1 facilities eligible under the Act; and (vi) pay for reasonably anticipated Special Tax A delinquencies based on the historical delinquency rate for IA No. 1 as determined by the CFD Administrator; less (vii) a credit for funds available to reduce the annual Special Tax A levy, as determined by the CFD Administrator pursuant to the Indenture. "Special Tax Requirement for Services" means that amount required in any Fiscal Year for IA No. 1 to: (i) pay directly for maintenance of parks, parkways, and open space; (ii) pay directly for police and fire protection services; (iii) pay Administrative Expenses not funded through the Special Tax Requirement for Facilities as determined by the CFD Administrator; less (iv) a credit for funds available to reduce the annual Special Tax B levy, as determined by the CFD Administrator.
"State" means the State of California.
"Taxable Property" means all of the Assessor’s Parcels within the boundaries of IA No. 1 which are not exempt from the Special Tax pursuant to law or Section E below. "Taxable Property Owner Association Property" means all Assessor’s Parcels of Property Owner Association Property that are not exempt pursuant to Section E below. 5f.2
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"Taxable Public Property" means all Assessor’s Parcels of Public Property that are not exempt pursuant to Section E below.
"Trustee" means the trustee or fiscal agent under the Indenture. "Undeveloped Property" means, for each Fiscal Year, all Taxable Property not classified as Developed Property or Other Taxable Property.

B. ASSIGNMENT TO LAND USE CATEGORIES
Each Fiscal Year, all Taxable Property within IA No. 1 shall classified as Developed Property, Other Taxable Property, or Undeveloped Property, and shall be subject to Special Taxes in accordance with the rate and method of apportionment determined pursuant to Sections C and D below. Developed Property shall be classified as Residential Property and Non-Residential Property. Residential Property shall be assigned to Land Use Classes 1 through 7. Non-Residential Property shall be assigned to Land Use Class 8.

The Assigned Special Tax A for Residential Property shall be based on the Residential Floor Area of the dwelling unit(s) located on the Assessor's Parcel, as specified in Table 1 below.

The Assigned Special Tax A for Non-Residential Property shall be based on the Acreage of the Assessor's Parcel.

C. MAXIMUM SPECIAL TAX

1. SPECIAL TAX A

a. Developed Property
(i) Maximum Special Tax A
The Maximum Special Tax A for each Assessor’s Parcel classified as Developed Property shall be the greater of (i) the amount derived by application of the Assigned Special Tax A or (ii) the amount derived by application of the Backup Special Tax A.
(ii) Assigned Special Tax A
The FY 2006-07 Assigned Special Tax A for each Land Use Class is shown below in Table 1.
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TABLE 1
Assigned Special Tax A for Developed Property in
IA No. 1 of CFD No. 2005-3
Land Use
Class Description Residential Floor Area FY 2006-07 Assigned Special Tax A 1 Residential Property ≥ 2,850 s.f. $1,682 per unit
2 Residential Property 2,600 – 2,849 s.f. $1,619 per unit 3 Residential Property 2,350 – 2,599 s.f. $1,494 per unit 4 Residential Property 2,100 – 2,349 s.f. $1,369 per unit 5 Residential Property 1,850 – 2,099 s.f. $1,244 per unit 6 Residential Property 1,600 – 1,849 s.f. $1,118 per unit 7 Residential Property < 1,600 s.f. $993 per unit
8 Non-Residential Property NA $11,945 per Acre
On each July 1, commencing July 1, 2007, the Assigned Special Tax A for each Land Use Class shall be increased by an amount equal to two percent (2%) of the amount in effect for the previous Fiscal Year. (iii) Backup Special Tax A
a. Residential Property
The Fiscal Year 2006-07 Backup Special Tax A attributable to Residential Property within a Final Map will equal $11,945 multiplied by the Acreage of all Taxable Property located within such Final Map, excluding current or expected NonResidential Property, Taxable Public Property and Taxable Property Owner Association Property.

The Fiscal Year 2006-07 Backup Special Tax A for each
Assessor’s Parcel of Residential Property in a Final Map shall be computed by dividing the aggregate Backup Special Tax A attributable to the Assessor’s Parcel of Taxable Property for which building permits for residential construction have or may be issued, as determined in the preceding paragraph, by the number of such Assessor’s Parcels (i.e., the expected number of residential units).

Notwithstanding the foregoing, if all or any portion of a Final Map is subsequently changed or modified, then the Backup Special Tax A for each Assessor’s Parcel of Residential 5f.2
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Property in such Final Map that is changed or modified shall be a rate per Acre calculated as follows:

1. Determine the total Backup Special Tax A anticipated to apply to the changed or modified portion of the
Final Map prior to the change or modification.

2. The result of paragraph 1 above shall be divided by
the total Acreage of Residential Property, excluding
Taxable Public Property and Taxable Property Owner
Association Property which is ultimately expected to
exist in such changed or modified Final Map area as
reasonably determined by the CFD Administrator.

3. The result is the Backup Special Tax A per Acre
which shall be applicable to all Assessor's Parcels of
Residential Property in such changed or modified
Final Map.

On each July 1, commencing July 1, 2007 the Backup Special Tax A shall be increased by an amount equal to two percent (2%) of the amount in effect for the previous Fiscal Year. b. Non-Residential Property
There shall be no Backup Special Tax A levied on NonResidential Property. (iv) Multiple Land Use Classes
In some instances an Assessor’s Parcel of Developed Property may contain more than one Land Use Class. The Assigned Special Tax A levied on an Assessor’s Parcel shall be the sum of the Assigned Special Tax A for all Land Use Classes located on that Assessor’s Parcel. The Maximum Special Tax A that can be levied on an Assessor’s Parcel shall be the sum of the Maximum Special Tax A that can be levied for all Land Use Classes located on that Assessor’s Parcel. For an Assessor’s Parcel that contains both Residential Property and Non-Residential Property, the Acreage of such Assessor’s Parcel shall be allocated to each type of property based on the amount of Acreage designated for each land use as determined by reference to the site plan approved for such Assessor’s Parcel. The CFD Administrator’s allocation to each type of property shall be final.
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b. Maximum Special Tax A for Undeveloped Property and Other Taxable Property
The FY 2006-07 Maximum Special Tax A for Undeveloped Property and Other Taxable Property shall be $15,758 per Acre. On each July 1, commencing July 1, 2007 the Maximum Special Tax A for Undeveloped Property and Other Taxable Property shall be increased by an amount equal to two percent (2%) of the amount in effect for the previous Fiscal Year.

2. SPECIAL TAX B

a. Residential Property

The Fiscal Year 2006-07 Maximum Special Tax B for each Assessor’s Parcel classified as Residential Property shall be $531.73 per dwelling unit. On each July 1, commencing July 1, 2007 the Maximum Special Tax B shall be increased by an amount equal to two percent (2%) of the amount in effect for the previous Fiscal Year.
b. Non-Residential Property, Undeveloped Property, and Other Taxable Property
There shall be no Special Tax B levied on Non-Residential Property, Undeveloped Property, and Other Taxable Property.

D. APPORTIONMENT OF THE ANNUAL SPECIAL TAX

1. SPECIAL TAX A
Commencing with Fiscal Year 2006-07 and for each following Fiscal Year, the Council shall determine the Special Tax Requirement for Facilities and shall levy the Special Tax A as follows:

First: The Special Tax A shall be levied proportionately on each Assessor’s Parcel of Developed Property at up to 100% of the Assigned Special Tax A; Second: If additional monies are needed to satisfy the Special Tax Requirement for Facilities after the first step has been completed, the Special Tax A shall be levied Proportionately on each Assessor’s Parcel of Undeveloped Property at up to 100% of the Maximum Special Tax A for Undeveloped Property;
Third: If additional monies are needed to satisfy the Special Tax Requirement for Facilities after the first two steps have been completed, then the levy of the Special Tax A on each Assessor’s Parcel of Developed Property whose Maximum Special Tax A is determined through the application of the Backup Special Tax A shall be increased in equal percentages from the Assigned Special Tax A up to the Maximum Special Tax A for each such Assessor’s Parcel;
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Fourth: If additional monies are needed to satisfy the Special Tax Requirement for Facilities after the first three steps have been completed, then the Special Tax A shall be levied Proportionately on each Assessor’s Parcel of Other Taxable Property at up to the Maximum Special Tax A for Other Taxable Property.

2. SPECIAL TAX B
Commencing with Fiscal Year 2006-07 and for each following Fiscal Year, the Council shall determine the Special Tax Requirement for Services and shall levy the Special Tax B as follows:

The Special Tax B shall be levied Proportionately on each Assessor’s Parcel of Residential Property at up to 100% of the Maximum Special Tax B.

Notwithstanding the above, under no circumstances will the Special Tax levied against any Assessor’s Parcel of Residential Property for which an occupancy permit for private residential use has been issued be increased by more than ten percent as a consequence of delinquency or default by the owner of any other Assessor’s Parcel within IA No. 1.

E. EXEMPTIONS

1. SPECIAL TAX A
No Special Tax A shall be levied on up to 35.97 Acres of Public Property and Property Owner Association Property in IA No. 1. Tax-exempt status will be assigned by the CFD Administrator in the chronological order in which property becomes Public Property or Property Owner Association Property. However, should an Assessor’s Parcel no longer be classified as Public Property or Property Owner Association Property, its tax-exempt status will be revoked.

Public Property or Property Owner Association Property that is not exempt from Special Tax A under this section shall be subject to the levy of the Special Tax A and shall be taxed Proportionately as part of the fourth step in Section D.1 above, at up to 100% of the applicable Maximum Special Tax A for Other Taxable Property, to the extent permitted by law.

2. SPECIAL TAX B
No Special Tax B shall be levied on Non-Residential Property, Undeveloped Property, Public Property, or Property Owner Association Property. 5f.2
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F. APPEALS AND INTERPRETATIONS
Any landowner or resident may file a written appeal of the Special Tax on his/her property with the CFD Administrator, provided that the appellant is current in his/her payments of Special Taxes. During the pendency of an appeal, all Special Taxes previously levied must be paid on or before the payment date established when the levy was made. The appeal must specify the reasons why the appellant claims the Special Tax is in error. The CFD Administrator shall review the appeal, meet with the appellant if the CFD Administrator deems necessary, and advise the appellant of its determination. If the CFD Administrator agrees with the appellant, the CFD Administrator shall eliminate or reduce the Special Tax on the appellant’s property and/or provide a refund to the appellant. If the CFD Administrator disagrees with the appellant and the appellant is dissatisfied with the determination, the appellant then has 30 days in which to appeal to the Council by filing a written notice of appeal with the City Clerk, provided that the appellant is current in his/her payments of Special Taxes. The second appeal must specify the reasons for its disagreement with the CFD Administrator’s determination.

Interpretations may be made by the Council by ordinance or resolution for purposes of clarifying any vagueness or ambiguity in this Rate and Method of Apportionment.

G. MANNER OF COLLECTION
The Special Tax will be collected in the same manner and at the same time as ordinary ad valorem property taxes; provided, however, that IA No. 1 may directly bill the Special Tax, may collect the Special Tax at a different time or in a different manner if necessary to meet its financial obligations, and may covenant to foreclose and may actually foreclose on delinquent Assessor’s Parcels as permitted by the Act.

H. PREPAYMENT OF SPECIAL TAX
The following definition applies to this Section H:
"CFD Public Facilities" means either $5.0 million in 2006 dollars, which shall increase by the Construction Inflation Index on July 1, 2007, and on each July 1 thereafter, or such lower number as (i) shall be determined by the CFD Administrator as sufficient to provide the public facilities to be provided by IA No. 1 under the authorized bonding program for IA No. 1, or (ii) shall be determined by the Council concurrently with a covenant that it will not issue any more Bonds to be supported by Special Taxes levied under this Rate and Method of Apportionment as described in Section D.
"Construction Fund" means an account specifically identified in the Indenture to hold funds which are currently available for expenditure to acquire or construct public facilities eligible under the Act.
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"Construction Inflation Index" means the annual percentage change in the Engineering News-Record Building Cost Index for the City of Los Angeles, measured as of the calendar year which ends in the previous Fiscal Year. In the event this index ceases to be published, the Construction Inflation Index shall be another index as determined by the CFD Administrator that is reasonably comparable to the Engineering News-Record Building Cost Index for the City of Los Angeles.
"Future Facilities Costs" means the CFD Public Facilities minus (i) public facility costs previously paid from the Construction Fund, (ii) moneys currently on deposit in the Construction Fund, and (iii) moneys currently on deposit in an escrow fund that are expected to be available to finance facilities costs.
"Outstanding Bonds" means all Previously Issued Bonds which are deemed to be outstanding under the Indenture after the first interest and/or principal payment date following the current Fiscal Year.
"Previously Issued Bonds" means all Bonds that have been issued by IA No. 1 prior to the date of prepayment.

1. Prepayment in Full
The obligation of an Assessor's Parcel to pay the Special Tax A may be prepaid and permanently satisfied as described herein; provided that a prepayment may be made only for Assessor’s Parcels of Developed Property or Undeveloped Property for which a building permit has been issued, and only if there are no delinquent Special Taxes with respect to such Assessor's Parcel at the time of prepayment. An owner of an Assessor's Parcel intending to prepay the Special Tax A obligation shall provide the CFD Administrator with written notice of intent to prepay. Within 30 days of receipt of such written notice, the CFD Administrator shall notify such owner of the prepayment amount of such Assessor's Parcel. The CFD Administrator may charge a reasonable fee for providing this service. Prepayment must be made not less than 45 days prior to the next occurring date that notice of redemption of Bonds from the proceeds of such prepayment may be given to the Trustee pursuant to the Indenture.

The Special Tax A Prepayment Amount (defined below) shall be calculated as summarized below (capitalized terms as defined below):

Bond Redemption Amount
plus Redemption Premium
plus Future Facilities Amount
plus Defeasance Amount
plus Administrative Fees and Expenses
less Reserve Fund Credit
less Capitalized Interest Credit
Total: equals Prepayment Amount
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As of the proposed date of prepayment, the Special Tax A Prepayment Amount (defined below) shall be calculated as follows:

Paragraph No.:

1. Confirm that no Special Tax delinquencies apply to such Assessor’s Parcel.

2. For Assessor’s Parcels of Developed Property, compute the Assigned Special Tax A and Backup Special Tax A applicable for the Assessor’s Parcel to be prepaid. For Assessor’s Parcels of Undeveloped Property (for which a building permit has been issued) to be prepaid, compute the Assigned Special Tax A and Backup Special Tax A for that Assessor’s Parcel as though it was already designated as Developed Property, based upon the building permit which has already been issued for that Assessor’s Parcel.

3. (a) Divide the Assigned Special Tax A computed pursuant to paragraph 2 by the total estimated Assigned Special Tax A for the entire IA No. 1 based on the Developed Property Special Tax A which could be charged in the current Fiscal Year on all expected development through buildout of the IA No. 1, excluding any Assessor’s Parcels which have been prepaid, and
(b) Divide the Backup Special Tax A computed pursuant to paragraph 2 by the estimated total Backup Special Tax A at buildout of the IA No. 1, excluding any Assessor’s Parcels which have been prepaid.

4. Multiply the larger quotient computed pursuant to paragraph 3(a) or 3(b) by the Outstanding Bonds to compute the amount of Outstanding Bonds to be retired and prepaid (the "Bond Redemption Amount").

5. Multiply the Bond Redemption Amount computed pursuant to paragraph 4 by the applicable redemption premium, if any, on the Outstanding Bonds to be redeemed (the "Redemption Premium").

6. Compute the current Future Facilities Costs.

7. Multiply the larger quotient computed pursuant to paragraph 3(a) or 3(b) by the amount determined pursuant to paragraph 6 to compute the amount of Future Facilities Costs to be prepaid (the "Future Facilities Amount").

8. Compute the amount needed to pay interest on the Bond Redemption Amount from the first bond interest and/or principal payment date following the current Fiscal Year until the earliest redemption date for the Outstanding Bonds.

9. Determine the Special Tax A levied on the Assessor’s Parcel in the current Fiscal Year which has not yet been paid.
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10. Compute the minimum amount the CFD Administrator reasonably expects to derive from the reinvestment of the Special Tax Prepayment Amount less the Future Facilities Amount and the Administrative Fees and Expenses from the date of prepayment until the redemption date for the Outstanding Bonds to be redeemed with the prepayment.

11. Add the amounts computed pursuant to paragraphs 8 and 9 and subtract the amount computed pursuant to paragraph 10 (the "Defeasance Amount").

12. Verify the administrative fees and expenses of IA No. 1, including the costs of computation of the prepayment, the costs to invest the prepayment proceeds, the costs of redeeming Bonds, and the costs of recording any notices to evidence the prepayment and the redemption (the "Administrative Fees and Expenses").

13. The reserve fund credit ("Reserve Fund Credit") shall equal the lesser of: (a) the expected reduction in the reserve requirement (as defined in the Indenture), if any, associated with the redemption of Outstanding Bonds as a result of the prepayment, or (b) the amount derived by subtracting the new reserve requirement (as defined in the Indenture) in effect after the redemption of Outstanding Bonds as a result of the prepayment from the balance in the reserve fund on the prepayment date, but in no event shall such amount be less than zero.

14. If any capitalized interest for the Outstanding Bonds will not have been expended at the time of the first interest and/or principal payment following the current Fiscal Year, a capitalized interest credit shall be calculated by multiplying the larger quotient computed pursuant to paragraph 3(a) or 3(b) by the expected balance in the capitalized interest fund after such first interest and/or principal payment (the "Capitalized Interest Credit").

15. The Special Tax A prepayment is equal to the sum of the amounts computed pursuant to paragraphs 4, 5, 7, 11 and 12, less the amounts computed pursuant to paragraphs 13 and 14 (the "Prepayment Amount").

16. From the Prepayment Amount, the amounts computed pursuant to paragraphs 4, 5, 11, 13 and 14 shall be deposited into the appropriate fund as established under the Indenture and be used to retire Outstanding Bonds or make debt service payments.

The amount computed pursuant to paragraph 7 shall be deposited into the construction fund. The amount computed pursuant to paragraph 12 shall be retained by IA No. 1.

The Special Tax A Prepayment Amount may be sufficient to redeem other than a $5,000 increment of Bonds. In such cases, the increment above $5,000 or integral multiple thereof will be retained in the appropriate fund established under the Indenture to be used with the next prepayment of bonds or to make debt service payments.

As a result of the payment of the current Fiscal Year’s Special Tax A levy as determined under paragraph 9 (above), the CFD Administrator shall remove the current Fiscal Year’s 5f.2
City of Brawley April 4, 2006
IA No. 1 of CFD No. 2005-3 (La Paloma) Page 14
Special Tax A levy for such Assessor’s Parcel from the County tax rolls. With respect to any Assessor's Parcel that is prepaid, the Council shall cause a suitable notice to be recorded in compliance with the Act, to indicate the prepayment of Special Tax A and the release of the Special Tax A lien on such Assessor’s Parcel, and the obligation of such Assessor's Parcel to pay the Special Tax A shall cease.

Notwithstanding the foregoing, no prepayment will be allowed unless the amount of Assigned Special Tax A that may be levied on Taxable Property (excluding Taxable Public Property and Taxable Property Owner Association Property) based on expected development at build out, both prior to and after the proposed prepayment, less expected Administrative Expenses, shall be at least 1.1 times the regularly scheduled annual interest and principal payments on all Outstanding Bonds (excluding Bonds to be redeemed by such prepayment and all prior prepayments) in each future Fiscal Year and such prepayment will not impair the security of all Outstanding Bonds, as reasonably determined by the CFD Administrator.

The Special Tax B may not be prepaid.

The amount of the prepayment shall be calculated as in Section H.1; except that a partial prepayment shall be calculated according to the following formula:

PP = [(PE-AE) x F] + AE
These terms have the following meaning:

AE = the Administrative Fees and Expenses
PP = the partial prepayment
PE = the Prepayment Amount calculated according to Section H.1 F = the percentage by which the owner of the Assessor's Parcel is partially prepaying the Special Tax A.

The owner of any Assessor’s Parcel who desires such prepayment shall notify the CFD Administrator of such owner’s intent to partially prepay the Special Tax A and the percentage by which the Special Tax A shall be prepaid. The CFD Administrator shall provide the owner with a statement of the amount required for the partial prepayment of the Special Tax A for an Assessor’s Parcel within thirty (30) days of the request and may charge a reasonable fee for providing this service. With respect to any Assessor’s Parcel that is partially prepaid, the City shall (i) distribute the funds remitted to it according to Section H.1, and (ii) indicate in the records of IA No. 1 that there has been a partial prepayment of the Special Tax A and that a portion of the Special Tax A with respect to such Assessor’s Parcel, equal to the outstanding percentage (1.00 - F) of the remaining Maximum Special Tax A, shall continue to be levied on such Assessor’s Parcel pursuant to Section D. 5f.2
City of Brawley April 4, 2006
IA No. 1 of CFD No. 2005-3 (La Paloma) Page 15
Notwithstanding the foregoing, no partial prepayment will be allowed unless the amount of Assigned Special Tax A that may be levied on Taxable Property (excluding Taxable Public Property and Taxable Property Owner Association Property) based on expected development at build out, both prior to and after the proposed prepayment, less expected Administrative Expenses, shall be at least 1.1 times the regularly scheduled annual interest and principal payments on all Outstanding Bonds (excluding Bonds to be redeemed by such prepayment and all prior prepayments) in each future Fiscal Year and such prepayment will not impair the security of all Outstanding Bonds, as reasonably determined by the CFD Administrator.

I. TERM OF SPECIAL TAX

The Special Tax A shall be levied for the period necessary to fully satisfy items (i) and (ii) of the Special Tax Requirement for Facilities, but in no event shall it be levied after 2046-47.

The Special Tax B shall be levied as long as necessary to meet the Special Tax Requirement for Services.

K:\CLIENTS2\Brawley\Mello\La Paloma\RMA\LaPalomaIA1RMA_final.doc 5f.2

APPENDIX C
Fiscal Year 2026-2027
Administration Report
City of Brawley
Improvement Area No. 1 of
Community Facilities District No. 2005-3
(La Paloma)

SPECIAL TAX ROLL
FISCAL YEAR 2026-2027
5f.2
Appendix C
City of Brawley
CFD No. 2005-3, IA No. 1
FY 2026-2027 Special Tax Roll

APN TAX CLASS
DTA Municipal Solutions
FY 2026-2027

SPECIAL TAX B
049-321-001-000 7 $790.12
049-321-002-000 7 $790.12
049-321-003-000 6 $790.12
049-321-004-000 5 $790.12
049-321-005-000 3 $790.12
049-321-006-000 3 $790.12
049-321-007-000 4 $790.12
049-321-008-000 3 $790.12
049-321-009-000 4 $790.12
049-321-010-000 4 $790.12
049-321-011-000 6 $790.12
049-321-012-000 3 $790.12
049-321-013-000 6 $790.12
049-321-014-000 4 $790.12
049-321-017-000 3 $790.12
049-321-018-000 2 $790.12
049-321-019-000 1 $790.12
049-321-020-000 4 $790.12
049-322-001-000 7 $790.12
049-322-002-000 7 $790.12
049-322-003-000 5 $790.12
049-322-004-000 7 $790.12
049-322-005-000 6 $790.12
049-322-006-000 1 $790.12
049-322-007-000 6 $790.12
049-322-008-000 3 $790.12
049-322-009-000 3 $790.12
049-322-010-000 3 $790.12
049-322-011-000 6 $790.12
049-322-012-000 3 $790.12
049-322-013-000 6 $790.12
049-322-014-000 3 $790.12
049-322-015-000 3 $790.12
049-322-016-000 4 $790.12
049-322-017-000 6 $790.12
049-322-018-000 4 $790.12
049-322-019-000 3 $790.12
049-322-025-000 4 $790.12
049-322-026-000 6 $790.12
049-322-027-000 3 $790.12

Page 1 of 2 ends

5f.2
Appendix C
City of Brawley
CFD No. 2005-3, IA No. 1
FY 2026-2027 Special Tax Roll

APN TAX CLASS
DTA Municipal Solutions
FY 2026-2027

SPECIAL TAX B
049-322-028-000 6 $790.12
049-322-029-000 3 $790.12
049-323-001-000 3 $790.12
049-323-002-000 3 $790.12
049-323-003-000 6 $790.12
049-324-026-000 5 $790.12
049-324-027-000 7 $790.12
049-324-028-000 1 $790.12
049-324-029-000 4 $790.12
049-324-030-000 2 $790.12
049-324-031-000 1 $790.12
049-324-032-000 3 $790.12
049-324-033-000 2 $790.12
049-324-034-000 5 $790.12
049-324-035-000 7 $790.12
Total Number of Parcels Taxed
Total FY 2026-2027 Special Tax $43,456.60
55

Page 2 of 2 ends

www.FinanceDTA.com
Public Finance
Public-Private Partnerships
Development Economics
Clean Energy Bonds
FISCAL YEAR 2026-2027

ADMINISTRATION REPORT

CITY OF BRAWLEY
COMMUNITY FACILITIES DISTRICT NO. 2005-4
(LATIGO RANCH)

MAY 29, 2026
5f.2
www.FinanceDTA.com 18201 Von Karman Avenue, Suite 220
Irvine, CA 92612
FISCAL YEAR 2026-2027

ADMINISTRATION REPORT

Community Facilities District No. 2005-4
(Latigo Ranch)
Prepared for:

City of Brawley
400 Main Street
Brawley, California 92227
5f.2
TABLE

OF CONTENTS

SECTION
INTRODUCTION................................................................ 1

APPENDICES

APPENDIX A BOUNDARY MAP

APPENDIX B RATE AND METHOD OF

APPORTIONMENT

APPENDIX C SPECIAL TAX ROLL, FISCAL YEAR
2026-2027

5f.2
1 INTRODUCTION

City of Brawley CFD No. 2005-4 (Latigo Ranch) May 29, 2026 Fiscal Year 2026-2027 Administration Report
www.FinanceDTA.com

INTRODUCTION
This Mello-Roos Community Facilities District Administration Report presents the findings of the research and financial analysis performed by DTA to determine the special tax requirement for Community Facilities District No. 2005-4 (“CFD No. 2005-4”) of the City of Brawley (“the City”) for fiscal year 2026-2027.

CFD No. 2005-4 is a legally constituted governmental entity established under the MelloRoos Community Facilities Act of 1982, (the "Act") as amended. The Act provides an alternative method for the financing of certain public facilities and services. Pursuant to the Rate and Method of Apportionment for CFD No. 2005-4, the Special Tax is an annual Special Tax that shall be levied as long as necessary to (i) pay for maintenance of parks, parkways, and open space, and (ii) pay for police and fire protection services. CFD No. 2005-4 is not authorized to sell bonds.

A map showing the property in CFD No. 2005-4 is included in Appendix A.

The authorized services are funded through the annual levy and collection of special taxes from all property subject to the tax within the community facilities district. In calculating the special tax liability for fiscal year 2026-2027, this report examines the financial obligations of the current fiscal year and analyzes the level of development within CFD No. 2005-4. Pursuant to the Rate and Method of Apportionment (“RMA”), the special tax shall be levied as long as necessary to meet the Special Tax Requirement. The RMA is included in Appendix B.

This report is organized into the following sections:

Section I
Section I provides an update of the development status of property within CFD No. 2005-4.

Section II
Section II analyzes the previous year’s special tax levy.

Section III
Section III determines the financial obligations of CFD No. 2005-4 for fiscal year 2026-2027.

SPECIAL TAX CLASSIFICATIONS

AND DEVELOPMENT UPDATE

City of Brawley CFD No. 2005-4 (Latigo Ranch) May 29, 2026 Fiscal Year 2026-2027 Administration Report
www.FinanceDTA.com

Table 1: Community Facilities District No. 2005-4
Developed Property Classifications
Land Use Class Description
1 Single Family Property
2 Non-Residential Property
Developed Property is distinguished from Undeveloped Property by the issuance of a building permit. Specifically, property for which a building permit for new construction was issued as of January 1 of the previous fiscal year shall be considered Developed Property.

For example, all property in CFD No. 2005-4 for which building permits were issued as of January 1, 2026, will be classified as Developed Property in fiscal year 2026-2027.

B Development Update
Review of the City of Brawley’s building permit records indicated that no new building permits within CFD No. 2005-4 were issued between January 1, 2025 and January 1, 2026.

As of January 1, 2026, building permits had been issued for 253 single family units within CFD No. 2005-4. The table below indicates the cumulative Developed Property within CFD No. 2005-4.

Table 2: Fiscal Year 2026-2027
Cumulative Developed Property
Class Land Use Number of Units / Acres
1 Single Family Property 253 units
2 Non-Residential Property 0 acres
5f.2
3 SECTION II
FISCAL YEAR 2025-2026 SPECIAL

TAX LEVY

City of Brawley CFD No. 2005-4 (Latigo Ranch) May 29, 2026 Fiscal Year 2026-2027 Administration Report
www.FinanceDTA.com
II FISCAL YEAR 2025-2026 SPECIAL TAX LEVY
The aggregate special tax levy for fiscal year 2025-2026 equaled $298,383. As of May 26, 2026, $291,307 in special taxes had been collected by the County. The remaining $7,076 in special taxes are delinquent, resulting in a delinquency rate of 2.37%. 5f.2
4 SECTION III
FISCAL YEAR 2026-2027 SPECIAL

TAX REQUIREMENT

City of Brawley CFD No. 2005-4 (Latigo Ranch) May 29, 2026 Fiscal Year 2026-2027 Administration Report
www.FinanceDTA.com
III FISCAL YEAR 2026-2027 SPECIAL TAX REQUIREMENT
Pursuant to the Rate and Method of Apportionment, the special tax may be levied in CFD No. 2005-4 to: pay for (a) maintenance of parks, parkways, and open space, (b) police and fire protection services, and (c) administrative expenses; less (d) a credit for funds available to reduce the annual Special Tax levy, as determined by the CFD Administrator.

For fiscal year 2026-2027, the funds required from CFD No. 2005-4 exceed the maximum special taxes that can be collected from Developed Property. Therefore, the fiscal year 2026- 2027 special tax requirement has been limited to $304,354, the amount that can be collected through the levy of the maximum special tax.
5f.2
5 SECTION IV

METHOD OF APPORTIONMENT

City of Brawley CFD No. 2005-4 (Latigo Ranch) May 29, 2026 Fiscal Year 2026-2027 Administration Report
www.FinanceDTA.com

IV METHOD OF APPORTIONMENT
A Maximum Special Taxes
The amount of special taxes that CFD No. 2005-4 may levy is strictly limited by the maximum special taxes set forth in the Rate and Method of Apportionment. The maximum special taxes for each classification of Developed Property are specified in Table 1 of Section C of the Rate and Method of Apportionment. On each July 1, commencing on July 1, 2006, the maximum special tax shall be increased by an amount equal to two percent (2%) of the maximum special tax in effect for the previous fiscal year.

Please note, pursuant to the Rate and Method of Apportionment, no special tax shall be levied on Undeveloped Property.

B Apportionment of Annual Special Taxes
The annual special tax that is apportioned to each parcel is determined through the application of Section D of the Rate and Method of Apportionment.

Commencing with fiscal year 2005-2006 and for each following Fiscal Year, the Council shall levy the special tax so that the amount of the special tax equals the special tax requirement. The special tax shall be levied proportionally on each Assessor’s Parcel of Developed Property at up to 100% of the applicable maximum special tax.

Application of the maximum special tax generates special tax revenues of $304,354 which is equal to the special tax requirement. The fiscal year 2026-2027 maximum and actual special taxes are shown for each classification of Developed Property in the following table.

Table 3: FY 2026-2027 Annual Special Taxes for Developed Property Land Use
Class Description FY 2026-2027 Maximum Special Tax
FY 2026-2027
Actual Special Tax
1 Single Family Property $1,202.98 per unit $1,202.98 per unit 2 Non-Residential Property $8,828.76 per acre $0.00 per acre A list of the actual special tax levied against each parcel in CFD No. 2005-4 is included in Appendix C.
5f.2

APPENDIX A
Fiscal Year 2026-2027
Administration Report
City of Brawley
Community Facilities District No. 2005-4
(Latigo Ranch)

BOUNDARY MAP

5f.2
5f.2

APPENDIX B
Fiscal Year 2026-2027
Administration Report
City of Brawley
Community Facilities District No. 2005-4
(Latigo Ranch)

RATE AND METHOD OF

APPORTIONMENT

5f.2
City of Brawley September 2, 2005
Community Facilities District No. 2005-4 (Latigo Ranch) Page 1

RATE AND METHOD OF APPORTIONMENT FOR

CITY OF BRAWLEY
COMMUNITY FACILITIES DISTRICT NO. 2005-4
(LATIGO RANCH)
A Special Tax as hereinafter described shall be levied on all Assessor’s Parcels in City of Brawley Community Facilities District No. 2005-4 (Latigo Ranch) ("CFD No. 2005-4") and collected each Fiscal Year commencing in Fiscal Year 2005-2006, in an amount determined by the Council according to the method of apportionment set forth herein. All of the real property in CFD No. 2005-4, unless exempted by law or by the provisions hereof, shall be taxed for the purposes, to the extent and in the manner herein provided.

2.5 of Division 2 of Title 5 of the Government Code of the State of California. "Administrative Expenses" means the costs associated with the determination of the amount of the Special Tax, collection of the Special Tax, payment of the Special Tax, or otherwise incurred in order to carry out the authorized purposes of CFD No. 2005-4.

Administrative Expenses include costs described in the previous sentence which the City has paid or incurred, is obligated to pay or incur in the future, or reasonably expects to pay or incur. Administrative Expenses also include attorney's fees and other costs related to the consideration and review of any appeal of a Special Tax pursuant to Section F herein, to the defense or prosecution of any legal action related to the Special Tax and to the commencement and pursuit to completion of any foreclosure action related to a lien for the Special Tax.
"Assessor's Parcel" means a lot or parcel shown in an Assessor's Parcel Map with an assigned Assessor's parcel number.
"Assessor's Parcel Map" means an official map of the Assessor of the County designating parcels by Assessor's Parcel number.
"CFD Administrator" means the official of the City, or designee thereof, responsible for determining the Special Tax Requirement and providing for the levy and collection of the Special Taxes.
5f.2
City of Brawley September 2, 2005
Community Facilities District No. 2005-4 (Latigo Ranch) Page 2 "CFD No. 2005-4" means Community Facilities District No. 2005-4 (Latigo Ranch) of the City.
"City" means the City of Brawley.
"Council" means the City Council of the City, acting as the legislative body of CFD No. 2005-4.
"County" means the County of Imperial.
"Developed Property" means, for each Fiscal Year all Taxable Property for which a building permit for new construction was issued as of January 1 of the previous Fiscal Year. "Fiscal Year" means the period starting July 1 and ending on the following June 30. "Land Use Class" means any of the classes listed in Table 1. "Maximum Special Tax" with respect to an Assessor's Parcel for a Fiscal Year means the Maximum Special Tax, determined as provided in Section C below, that can be levied in that Fiscal Year on that Assessor’s Parcel.
"Non-Residential Property" means all Assessor's Parcels of Developed Property for which a building permit has been issued for a non-residential use. "Property Owner Association" means a private entity that owns and maintains property incidental to the development within CFD No. 2005-4 for the common use of its members, as determined by the CFD Administrator.
"Property Owner Association Property" means, for each Fiscal Year, any Assessor’s Parcel within the boundaries of CFD No. 2005-4 that was owned by, or irrevocably offered for dedication to, a Property Owner Association, including any master or sub-association, as of January 1 of the previous Fiscal Year. Notwithstanding this definition any Assessor's Parcel upon which Single Family Property is located shall not be classified as Property Owner Association Property, but shall be classified and taxed as Single Family Property. "Proportionately" means that the ratio of the actual Special Tax levy to the Maximum Special Tax is equal for all Assessor’s Parcels of Developed Property. "Public Property" means, for each Fiscal Year, (i) any property within the boundaries of CFD No. 2005-4 that was owned by or irrevocably offered for dedication to the federal government, the State, the City or any other public agency as of January 1 of the previous Fiscal Year; provided however that any property leased by a public agency to a private entity and subject to taxation under Section 53340.1 of the Act shall be taxed and classified in accordance with its use; and (ii) any property within the boundaries of CFD No. 2005-4 that was encumbered, as of January 1 of the previous Fiscal Year, by an unmanned utility 5f.2
City of Brawley September 2, 2005
Community Facilities District No. 2005-4 (Latigo Ranch) Page 3 easement making impractical its utilization for other than the purpose set forth in the easement.
"Single Family Property" means all Assessor’s Parcels of Developed Property for which building permits have been issued for residential units. "Special Tax" means the special tax to be levied in each Fiscal Year on each Assessor's Parcel of Developed Property to fund the Special Tax Requirement. "Special Tax Requirement" means that amount required in any Fiscal Year for CFD No. 2005-4 to: (i) pay for maintenance of parks, parkways, and open space; (ii) pay for police and fire protection; and (iii) pay Administrative Expenses; less (iv) a credit for funds available to reduce the annual Special Tax levy, as determined by the CFD Administrator. "State" means the State of California.
"Taxable Property" means all of the Assessor's Parcels within the boundaries of CFD No. 2005-4 which are not exempt from the Special Tax pursuant to law or Section E below. "Undeveloped Property" means, for each Fiscal Year, all Taxable Property not classified as Developed Property.

B. ASSIGNMENT TO LAND USE CATEGORIES
Each Fiscal Year, all Taxable Property within CFD No. 2005-4 shall be classified as Developed Property or Undeveloped Property and shall be subject to the Special Tax in accordance with this rate and method of apportionment. Single Family Property shall be assigned to Land Use Class 1. Non-Residential Property shall be assigned to Land Use Class 2 and taxed based on the Acreage of the Assessor's Parcel.

C. MAXIMUM SPECIAL TAX RATE

1. Developed Property
a. Maximum Special Tax
The Maximum Special Tax for Fiscal Year 2005-2006 for each Land Use Class is shown below in Table 1.
5f.2
City of Brawley September 2, 2005
Community Facilities District No. 2005-4 (Latigo Ranch) Page 4 TABLE 1
Maximum Special Taxes for Developed Property
For Fiscal Year 2005-2006
Community Facilities District No. 2005-4
Land
Use
Class Description Maximum Special Tax
1 Single Family Property $793.69 per unit
2 Non-Residential Property $5,825 per Acre
b. Increase in the Maximum Special Tax
On each July 1, commencing on July 1, 2006, the Maximum Special Tax shall be increased by an amount equal to two percent (2%) of the Maximum Special Tax in effect for the previous Fiscal Year.
c. Multiple Land Use Classes
In some instances an Assessor’s Parcel of Developed Property may contain more than one Land Use Class. The Maximum Special Tax that can be levied on an Assessor’s Parcel shall be the sum of the Maximum Special Tax that can be levied for each Land Use Class located on that Assessor’s Parcel.

2. Undeveloped Property

No Special Tax shall be levied on Undeveloped Property.

Notwithstanding the above, under no circumstances will the Special Tax levied against any Assessor’s Parcel for which an occupancy permit for private residential use has been issued 5f.2
City of Brawley September 2, 2005
Community Facilities District No. 2005-4 (Latigo Ranch) Page 5 be increased by more than ten percent as a consequence of delinquency or default by the owner of any other Assessor’s Parcel within CFD No. 2005-4.

E. EXEMPTIONS
No Special Tax shall be levied on Property Owner Association Property or Public Property.

However, should an Assessor’s Parcel no longer be classified as Property Owner Association Property or Public Property, its tax-exempt status will be revoked.

Interpretations may be made by the Council by ordinance or resolution for purposes of clarifying any vagueness or ambiguity in this Rate and Method of Apportionment.

G. MANNER OF COLLECTION
The Special Tax shall be collected in the same manner and at the same time as ordinary ad valorem property taxes; provided, however, that CFD No. 2005-4 may directly bill the Special Tax, may collect Special Taxes at a different time or in a different manner if necessary to meet its financial obligations, and may covenant to foreclose and may actually foreclose on delinquent Assessor’s Parcels as permitted by the Act.

H. TERM OF SPECIAL TAX
The Special Tax shall be levied as long as necessary to meet the Special Tax Requirement.

K:\CLIENTS2\Brawley\Mello\Latigo Ranch\rma\latigoranch-rma_2.doc 5f.2

APPENDIX C
Fiscal Year 2026-2027
Administration Report
City of Brawley
Community Facilities District No. 2005-4
(Latigo Ranch)

SPECIAL TAX ROLL
FISCAL YEAR 2026-2027
5f.2
Appendix C
City of Brawley
CFD No. 2005-4
FY 2026-2027 Special Tax Roll

APN TAX CLASS
FY 2026-2027

SPECIAL TAX
DTA Municipal Solutions
048-411-002-000 1 $1,202.98
048-411-003-000 1 $1,202.98
048-411-004-000 1 $1,202.98
048-411-005-000 1 $1,202.98
048-411-006-000 1 $1,202.98
048-411-007-000 1 $1,202.98
048-411-008-000 1 $1,202.98
048-411-009-000 1 $1,202.98
048-411-010-000 1 $1,202.98
048-411-012-000 1 $1,202.98
048-411-013-000 1 $1,202.98
048-411-014-000 1 $1,202.98
048-411-015-000 1 $1,202.98
048-411-016-000 1 $1,202.98
048-411-017-000 1 $1,202.98
048-412-001-000 1 $1,202.98
048-412-002-000 1 $1,202.98
048-412-003-000 1 $1,202.98
048-412-004-000 1 $1,202.98
048-412-005-000 1 $1,202.98
048-412-006-000 1 $1,202.98
048-412-007-000 1 $1,202.98
048-412-008-000 1 $1,202.98
048-412-009-000 1 $1,202.98
048-412-010-000 1 $1,202.98
048-412-011-000 1 $1,202.98
048-412-012-000 1 $1,202.98
048-412-013-000 1 $1,202.98
048-412-014-000 1 $1,202.98
048-412-015-000 1 $1,202.98
048-412-016-000 1 $1,202.98
048-413-001-000 1 $1,202.98
048-413-002-000 1 $1,202.98
048-413-003-000 1 $1,202.98
048-413-004-000 1 $1,202.98
048-413-005-000 1 $1,202.98
048-413-006-000 1 $1,202.98
048-413-007-000 1 $1,202.98
048-413-008-000 1 $1,202.98
048-413-009-000 1 $1,202.98
048-413-010-000 1 $1,202.98

Page 1 of 7 ends

5f.2
Appendix C
City of Brawley
CFD No. 2005-4
FY 2026-2027 Special Tax Roll

APN TAX CLASS
FY 2026-2027

SPECIAL TAX
DTA Municipal Solutions
048-413-011-000 1 $1,202.98
048-413-012-000 1 $1,202.98
048-413-013-000 1 $1,202.98
048-413-014-000 1 $1,202.98
048-413-015-000 1 $1,202.98
048-413-016-000 1 $1,202.98
048-413-017-000 1 $1,202.98
048-413-018-000 1 $1,202.98
048-413-019-000 1 $1,202.98
048-413-020-000 1 $1,202.98
048-413-021-000 1 $1,202.98
048-413-022-000 1 $1,202.98
048-413-023-000 1 $1,202.98
048-413-024-000 1 $1,202.98
048-413-025-000 1 $1,202.98
048-413-026-000 1 $1,202.98
048-413-027-000 1 $1,202.98
048-413-028-000 1 $1,202.98
048-413-029-000 1 $1,202.98
048-413-030-000 1 $1,202.98
048-413-031-000 1 $1,202.98
048-413-032-000 1 $1,202.98
048-414-001-000 1 $1,202.98
048-414-002-000 1 $1,202.98
048-414-003-000 1 $1,202.98
048-414-004-000 1 $1,202.98
048-414-005-000 1 $1,202.98
048-414-006-000 1 $1,202.98
048-414-007-000 1 $1,202.98
048-414-008-000 1 $1,202.98
048-414-009-000 1 $1,202.98
048-414-010-000 1 $1,202.98
048-414-011-000 1 $1,202.98
048-414-012-000 1 $1,202.98
048-414-013-000 1 $1,202.98
048-414-014-000 1 $1,202.98
048-414-015-000 1 $1,202.98
048-414-016-000 1 $1,202.98
048-414-017-000 1 $1,202.98
048-414-018-000 1 $1,202.98
048-414-019-000 1 $1,202.98

Page 2 of 7 ends

5f.2
Appendix C
City of Brawley
CFD No. 2005-4
FY 2026-2027 Special Tax Roll

APN TAX CLASS
FY 2026-2027

SPECIAL TAX
DTA Municipal Solutions
048-414-020-000 1 $1,202.98
048-414-021-000 1 $1,202.98
048-414-022-000 1 $1,202.98
048-414-023-000 1 $1,202.98
048-414-024-000 1 $1,202.98
048-414-025-000 1 $1,202.98
048-414-026-000 1 $1,202.98
048-414-027-000 1 $1,202.98
048-414-028-000 1 $1,202.98
048-414-029-000 1 $1,202.98
048-414-030-000 1 $1,202.98
048-414-031-000 1 $1,202.98
048-414-032-000 1 $1,202.98
048-415-001-000 1 $1,202.98
048-415-002-000 1 $1,202.98
048-415-003-000 1 $1,202.98
048-415-004-000 1 $1,202.98
048-415-005-000 1 $1,202.98
048-415-006-000 1 $1,202.98
048-415-007-000 1 $1,202.98
048-415-008-000 1 $1,202.98
048-415-009-000 1 $1,202.98
048-415-010-000 1 $1,202.98
048-415-011-000 1 $1,202.98
048-415-012-000 1 $1,202.98
048-415-016-000 1 $1,202.98
048-415-017-000 1 $1,202.98
048-415-027-000 1 $1,202.98
048-415-028-000 1 $1,202.98
048-415-029-000 1 $1,202.98
048-415-030-000 1 $1,202.98
048-415-031-000 1 $1,202.98
048-415-032-000 1 $1,202.98
048-416-001-000 1 $1,202.98
048-416-002-000 1 $1,202.98
048-416-003-000 1 $1,202.98
048-416-004-000 1 $1,202.98
048-416-005-000 1 $1,202.98
048-416-006-000 1 $1,202.98
048-416-007-000 1 $1,202.98
048-416-008-000 1 $1,202.98

Page 3 of 7 ends

5f.2
Appendix C
City of Brawley
CFD No. 2005-4
FY 2026-2027 Special Tax Roll

APN TAX CLASS
FY 2026-2027

SPECIAL TAX
DTA Municipal Solutions
048-416-009-000 1 $1,202.98
048-416-010-000 1 $1,202.98
048-416-011-000 1 $1,202.98
048-416-012-000 1 $1,202.98
048-416-013-000 1 $1,202.98
048-416-016-000 1 $1,202.98
048-416-017-000 1 $1,202.98
048-416-018-000 1 $1,202.98
048-416-019-000 1 $1,202.98
048-416-020-000 1 $1,202.98
048-416-021-000 1 $1,202.98
048-416-022-000 1 $1,202.98
048-416-023-000 1 $1,202.98
048-416-024-000 1 $1,202.98
048-416-025-000 1 $1,202.98
048-416-026-000 1 $1,202.98
048-416-027-000 1 $1,202.98
048-416-028-000 1 $1,202.98
048-416-029-000 1 $1,202.98
048-416-030-000 1 $1,202.98
048-417-001-000 1 $1,202.98
048-417-002-000 1 $1,202.98
048-417-003-000 1 $1,202.98
048-417-004-000 1 $1,202.98
048-417-005-000 1 $1,202.98
048-417-006-000 1 $1,202.98
048-417-007-000 1 $1,202.98
048-417-008-000 1 $1,202.98
048-417-009-000 1 $1,202.98
048-417-010-000 1 $1,202.98
048-417-011-000 1 $1,202.98
048-417-012-000 1 $1,202.98
048-417-015-000 1 $1,202.98
048-417-016-000 1 $1,202.98
048-417-017-000 1 $1,202.98
048-417-018-000 1 $1,202.98
048-417-019-000 1 $1,202.98
048-417-020-000 1 $1,202.98
048-417-021-000 1 $1,202.98
048-417-022-000 1 $1,202.98
048-417-023-000 1 $1,202.98

Page 4 of 7 ends

5f.2
Appendix C
City of Brawley
CFD No. 2005-4
FY 2026-2027 Special Tax Roll

APN TAX CLASS
FY 2026-2027

SPECIAL TAX
DTA Municipal Solutions
048-417-024-000 1 $1,202.98
048-417-025-000 1 $1,202.98
048-417-026-000 1 $1,202.98
048-417-027-000 1 $1,202.98
048-417-028-000 1 $1,202.98
048-417-029-000 1 $1,202.98
048-417-030-000 1 $1,202.98
048-417-031-000 1 $1,202.98
048-417-032-000 1 $1,202.98
048-417-033-000 1 $1,202.98
048-417-034-000 1 $1,202.98
048-417-035-000 1 $1,202.98
048-417-036-000 1 $1,202.98
048-417-037-000 1 $1,202.98
048-417-038-000 1 $1,202.98
048-417-039-000 1 $1,202.98
048-417-040-000 1 $1,202.98
048-417-041-000 1 $1,202.98
048-417-042-000 1 $1,202.98
048-417-043-000 1 $1,202.98
048-417-044-000 1 $1,202.98
048-417-045-000 1 $1,202.98
048-417-046-000 1 $1,202.98
048-417-047-000 1 $1,202.98
048-417-048-000 1 $1,202.98
048-417-049-000 1 $1,202.98
048-417-050-000 1 $1,202.98
048-417-051-000 1 $1,202.98
048-417-052-000 1 $1,202.98
048-417-053-000 1 $1,202.98
048-418-001-000 1 $1,202.98
048-418-002-000 1 $1,202.98
048-418-003-000 1 $1,202.98
048-418-004-000 1 $1,202.98
048-418-005-000 1 $1,202.98
048-418-006-000 1 $1,202.98
048-418-007-000 1 $1,202.98
048-418-008-000 1 $1,202.98
048-418-009-000 1 $1,202.98
048-418-010-000 1 $1,202.98
048-418-011-000 1 $1,202.98

Page 5 of 7 ends

5f.2
Appendix C
City of Brawley
CFD No. 2005-4
FY 2026-2027 Special Tax Roll

APN TAX CLASS
FY 2026-2027

SPECIAL TAX
DTA Municipal Solutions
048-418-012-000 1 $1,202.98
048-418-013-000 1 $1,202.98
048-418-014-000 1 $1,202.98
048-418-015-000 1 $1,202.98
048-418-016-000 1 $1,202.98
048-418-017-000 1 $1,202.98
048-418-018-000 1 $1,202.98
048-418-019-000 1 $1,202.98
048-418-020-000 1 $1,202.98
048-418-021-000 1 $1,202.98
048-418-022-000 1 $1,202.98
048-418-023-000 1 $1,202.98
048-418-024-000 1 $1,202.98
048-418-025-000 1 $1,202.98
048-418-026-000 1 $1,202.98
048-418-027-000 1 $1,202.98
048-419-001-000 1 $1,202.98
048-419-002-000 1 $1,202.98
048-419-003-000 1 $1,202.98
048-419-004-000 1 $1,202.98
048-419-005-000 1 $1,202.98
048-419-006-000 1 $1,202.98
048-419-007-000 1 $1,202.98
048-419-008-000 1 $1,202.98
048-419-009-000 1 $1,202.98
048-419-010-000 1 $1,202.98
048-419-011-000 1 $1,202.98
048-419-012-000 1 $1,202.98
048-419-013-000 1 $1,202.98
048-419-014-000 1 $1,202.98
048-419-015-000 1 $1,202.98
048-419-016-000 1 $1,202.98
048-419-017-000 1 $1,202.98
048-419-018-000 1 $1,202.98
048-419-019-000 1 $1,202.98
048-419-020-000 1 $1,202.98
048-419-021-000 1 $1,202.98
048-419-022-000 1 $1,202.98
048-419-023-000 1 $1,202.98
048-419-024-000 1 $1,202.98
048-419-025-000 1 $1,202.98

Page 6 of 7 ends

5f.2
Appendix C
City of Brawley
CFD No. 2005-4
FY 2026-2027 Special Tax Roll

APN TAX CLASS
FY 2026-2027

SPECIAL TAX
DTA Municipal Solutions
048-419-026-000 1 $1,202.98
048-419-027-000 1 $1,202.98
048-419-028-000 1 $1,202.98
048-419-029-000 1 $1,202.98
048-419-030-000 1 $1,202.98
048-419-031-000 1 $1,202.98
048-419-032-000 1 $1,202.98
Total Number of Parcels Taxed
Total FY 2026-2027 Special Tax $304,353.94
253

Page 7 of 7 ends

5f.2
18201 VON KARMAN AVENUE, SUITE 220
IRVINE, CA 92612
PHONE (800) 969-4DTA
Public Finance
Public-Private Partnerships
Development Economics
Clean Energy Bonds
www.FinanceDTA.com
5f.2
Irvine | San Jose | San Francisco | Riverside
Dallas | Houston | Raleigh | Tampa
www.F inance DTA .com
Public Finance
Public - Private Partnerships
Development Economics
Clean Energy Bonds
FISCAL YEAR 2026 - 2027

ADMINISTRATION REPORT

CITY OF BRAWLEY
COMMUNITY FACILITIES DISTRICT NO. 200 6- 1
(MALAN PARK )
MAY 29 , 202 6
5f.2
www.FinanceDTA.com
18201 Von Karman Avenue, Suite 220
Irvine, CA 92612
FISCAL YEAR 2026 - 2027

ADMINISTRATION REPORT
Community Facilities District No. 200 6- 1
(Malan Park )
Prepared for:

City of Brawley
400 Main Street
Brawley, California 92227
5f.2
TABLE

OF CONTENT S

SECTION
INTRODUCTION ...............................................................1

I SPECIAL TAX CLASSIFICATIONS AND
DEVELOPMENT UPDATE ...................................... 2 II FISCAL YEAR 2025 - 2026 SPECIAL TAX
LEVY ......................................................................... 3 III FISCAL YEAR 2026 - 2027 SPECIAL TAX
REQUIREMENT .......................................................4 IV METHOD OF APPORTIONMENT ..........................5

APPENDICES

APPENDIX A BOUNDARY MAP

APPENDIX B RATE AND METHOD OF

APPORTIONMENT

APPENDIX C SPECIAL TAX ROLL, FISCAL YEAR
2026 - 2027
5f.2
1 INTRODUCTION
City of Brawley CFD No. 2006 -1 (Malan Park) May 29, 202 6 Fiscal Year 2026 - 2027 Administration Report
www.FinanceDTA.com

INTRODUCTION
This Mello -Roos Community Facilities District Administration Report presents the findings of the research and financial analysis performed by DTA to determine the special tax requirement for Community Facilities District No. 2006 - 1 (“CFD No. 2006 - 1”) of the City of Brawley (“the City”) for fiscal year 2026 - 2027 .

CFD No. 2006 - 1 is a legally constituted governmental entity established under the Mello - Roos Community Facilities Act of 1982, (the "Act") as amended. The Act provides an alternative method for the financing of certain public facilities and services. Pursu ant to the Rate and Method of Apportionment for CFD No. 2006 - 1, the Special Tax is an annual Special Tax that shall be levied as long as necessary to (i) pay for maintenance of parks, parkways, and open space, and (ii) pay for police and fire protection se rvices. CFD No. 2006 - 1 is not authorized to sell bonds.

A map showing the property in CFD No. 2006 -1 is included in Appendix A.

The authorized services are funded through the annual levy and collection of special taxes from all property subject to the tax within the community facilities district. In calculating the special tax liability for fiscal year 2026 - 2027 , this report examines the financial obligations of the current fiscal year and analyzes the level of development within CFD No. 2006 - 1. Pursuant to the Rate and Method of Apportionment (“RMA”), the special tax shall be levied as long as necessary to meet the Special T ax Requirement. The RMA is included in Appendix B.

This report is organized into the following sections :

Section I
Section I provides an update of the development status of property within CFD No. 2006 - 1.

Section II
Section II analyzes the previous year’s special tax levy .

Section III
Section III determines the financial obligations of CFD No. 2006 - 1 for fiscal year 2026 -2027 .

Section IV
Section IV reviews the methodology used to apportion the special tax requirement between Developed Property and Undeveloped Property. A table of the fiscal year 2026 -2027 special taxes for each classification of property is included . 5f.2
2 SECTION I

SPECIAL TAX CLASSIFICATIONS

AND DEVELOPMENT UPDATE
City of Brawley CFD No. 2006 -1 (Malan Park) May 29, 202 6 Fiscal Year 2026 - 2027 Administration Report
www.FinanceDTA.com

I SPECIAL TAX CLASSIFICATIONS AND DEVELOPMENT UPDATE
A Special Tax Classifications
The methodology employed to calculate and apportion the special tax is contained in a document entitled the Rate and Method of Apportionment. The Rate and Method of Apportionment defines two categories of property, namely "Developed Property,” and "Undevel oped Property." The category of Developed Property is in turn divided into three separate special tax classifications based on the type of structure built. A table of the Developed Property special tax classifications is shown below .

Table 1: Community Facilities District No. 200 6- 1
Developed Property Classifications
Land Use Class Description
1 Single Family Property
2 Single Family Attached Property
3 Non - Residential Property
Developed Property is distinguished from Undeveloped Property by the issuance of a building permit. Specifically, property for which a building permit for new construction was issued as of January 1 of the previous fiscal year shall be considered Developed Property.

For example, all property in CFD No. 2006 - 1 for which building permits were issued as of January 1, 20 26, will be classified as Developed Property in fiscal year 2026 - 2027 .

B Development Update
Background research was conducted to determine the amount and type of development activity that occurred during the previous fiscal year. Review of the City of Brawley’s building permit records indicated that no new buildin g permit s within CFD No. 2006 - 1 were issued between January 1, 20 25 and January 1, 20 26. As of January 1, 20 26, building permits had been issued for 223 single family detached units and 81 single family attached units within CFD No. 2006 - 1. The table below indicates the cumulative Developed Property within CFD No. 2006 - 1.

Table 2: Fiscal Year 2026 - 2027
Cumulative Developed Property
Class Land Use Number of Units / Acres
1 Single Family Property 223 units
2 Single Family Attached Property 81 units
3 Non - Residential Property 0 acres
5f.2
3 SECTION I I
FISCAL YEAR 2025 - 2026 SPECIAL

TAX LEVY
City of Brawley CFD No. 2006 -1 (Malan Park) May 29, 202 6 Fiscal Year 2026 - 2027 Administration Report
www.FinanceDTA.com
II FISCAL YEAR 2025 - 2026 SPECIAL TAX LEVY
The aggregate special tax levy for fiscal year 2025 -2026 equaled $ 212,216. As of May 26, 202 6, all $212,216 in special taxes had been collected by the County. 5f.2
4 SECTION I II
FISCAL YEAR 2026 - 2027 SPECIAL

TAX REQUIREMENT
City of Brawley CFD No. 2006 -1 (Malan Park) May 29, 202 6 Fiscal Year 2026 - 2027 Administration Report
www.FinanceDTA.com
III FISCAL YEAR 2026 - 2027 SPECIAL TAX REQUIREMENT
Pursuant to the Rate and Method of Apportionment, the special tax may be levied in CFD No. 2006 - 1 to: pay for (a) maintenance of parks, parkways, and open space, (b) police and fire protection services, and (c) administrative expenses; less (d) a credit fo r funds available to reduce the annual Special Tax levy, as determined by the CFD Administrator.

For fiscal year 2026 -2027 , the funds required from CFD No. 200 6- 1 exceed the maximum special taxes that can be collected from Developed Property. Therefore, the fiscal year 2026 - 2027 special tax requirement has been limited to $ 216,460, the amount that can be collected through the levy of the maximum special tax .
5f.2
5 SECTION IV

METHOD OF APPORTIONMENT
City of Brawley CFD No. 2006 -1 (Malan Park) May 29, 202 6 Fiscal Year 2026 - 2027 Administration Report
www.FinanceDTA.com

IV METHOD OF APPORTIONMENT
A Maximum Special Taxes
The amount of special taxes that CFD No. 2006 -1 may levy is strictly limited by the maximum special taxes set forth in the Rate and Method of Apportionment. The maximum special taxes for each classification of Developed Property are specified in Table 1 of Section C of the Rate and Method of Apportionment. On each July 1, commencing on July 1, 2008, the maximum special tax shall be increased by an amount equal to two percent (2%) of the maximum special tax in effect for the previous fiscal year.

Please note, pursuant to the Rate and Method of Apportionment, no special tax shall be levied on Undeveloped Property .

B Apportionment of Annual Special Taxes
The annual special tax that is apportioned to each parcel is determined through the application of Section D of the Rate and Method of Apportionment.

Commencing with fiscal year 2008 - 2009 and for each following fiscal year, the Council shall levy the special tax so that the amount of the special tax equals the special tax requirement.

The special tax shall be levied proportionally on each Assessor’s Par cel of Developed Property at up to 100% of the applicable maximum special tax.

Application of the maximum special tax generates special tax revenues of $ 216,460 which is equal to the special tax requirement . The fiscal year 2026 - 2027 maximum and actual special taxes are shown for each classification of Developed Property in the following table.

Table 3: FY 2026 - 2027 Annual Special Taxes for Developed Property Land Use
Class Description FY 2026 - 2027Maximum Special Tax
FY 2026 - 2027
Actual Special Tax
1 Single Family Detached Property $737.58 per unit $737.58 per unit 2 Single Family Attached Property $641.73 per unit $641.72 per unit 3 Non - Residential Property $4,220.48 per acre $0.00 per acre A list of the actual special tax levied against each parcel in CFD No. 2006 - 1 is included in Appendix C.
5f.2

APPENDIX A
Fiscal Year 2026 -2027
Administration Report
City of Brawley
Community Facilities District No. 200 6- 1
(Malan Park )

BOUNDARY MAP
5f.2
5f.2

APPENDIX B
Fiscal Year 2026 -2027
Administration Report
City of Brawley
Community Facilities District No. 200 6- 1
(Malan Park)

RATE AND METHOD OF

APPORTIONMENT
5f.2
City of Brawley August 15, 2006
Community Facilities District No. 2006-1 (Malan Park) Page 1

RATE AND METHOD OF APPORTIONMENT FOR

CITY OF BRAWLEY
COMMUNITY FACILITIES DISTRICT NO. 2006-1
(MALAN PARK)
A Special Tax as hereinafter described shall be levied on all Assessor’s Parcels in City of Brawley Community Facilities District No. 2006-1 (Malan Park) ("CFD No. 2006-1") and collected each Fiscal Year commencing in Fiscal Year 2007-2008, in an amount determined by the Council according to the method of apportionment set forth herein. All of the real property in CFD No. 2006-1, unless exempted by law or by the provisions hereof, shall be taxed for the purposes, to the extent and in the manner herein provided.

Administrative Expenses include costs described in the previous sentence which the City has paid or incurred, is obligated to pay or incur in the future, or reasonably expects to pay or incur. Administrative Expenses also include attorney's fees and other costs related to the consideration and review of any appeal of a Special Tax pursuant to Section F herein, to the defense or prosecution of any legal action related to the Special Tax and to the commencement and pursuit to completion of any foreclosure action related to a lien for the Special Tax.
"Assessor's Parcel" means a lot or parcel shown in an Assessor's Parcel Map with an assigned Assessor's parcel number.
"Assessor's Parcel Map" means an official map of the Assessor of the County designating parcels by Assessor's Parcel number.
"CFD Administrator" means the official of the City, or designee thereof, responsible for determining the Special Tax Requirement and providing for the levy and collection of the Special Taxes.
5f.2
City of Brawley August 15, 2006
Community Facilities District No. 2006-1 (Malan Park) Page 2 "CFD No. 2006-1" means Community Facilities District No. 2006-1 (Malan Park) of the City.
"City" means the City of Brawley.
"Council" means the City Council of the City, acting as the legislative body of CFD No. 2006-1.
"County" means the County of Imperial.
"Developed Property" means, for each Fiscal Year all Taxable Property for which a building permit for new construction was issued as of January 1 of the previous Fiscal Year. "Fiscal Year" means the period starting July 1 and ending on the following June 30. "Land Use Class" means any of the classes listed in Table 1. "Maximum Special Tax" with respect to an Assessor's Parcel for a Fiscal Year means the Maximum Special Tax, determined as provided in Section C below, that can be levied in that Fiscal Year on that Assessor’s Parcel.
"Non-Residential Property" means all Assessor's Parcels of Developed Property for which a building permit has been issued for a non-residential use. "Property Owner Association" means a private entity that owns and maintains property incidental to the development within CFD No. 2006-1 for the common use of its members, as determined by the CFD Administrator.
"Property Owner Association Property" means, for each Fiscal Year, any Assessor’s Parcel within the boundaries of CFD No. 2006-1 that was owned by, or irrevocably offered for dedication to, a Property Owner Association, including any master or sub-association, as of January 1 of the previous Fiscal Year. Notwithstanding this definition any Assessor's Parcel upon which a dwelling unit is located shall not be classified as Property Owner Association Property, but shall be classified and taxed as Developed Property. "Proportionately" means that the ratio of the actual Special Tax levy to the Maximum Special Tax is equal for all Assessor’s Parcels of Developed Property. "Public Property" means, for each Fiscal Year, (i) any property within the boundaries of CFD No. 2006-1 that was owned by or irrevocably offered for dedication to the federal government, the State, the City or any other public agency as of January 1 of the previous Fiscal Year; provided however that any property leased by a public agency to a private entity and subject to taxation under Section 53340.1 of the Act shall be taxed and classified in accordance with its use; and (ii) any property within the boundaries of CFD No. 2006-1 that was encumbered, as of January 1 of the previous Fiscal Year, by an unmanned utility 5f.2
City of Brawley August 15, 2006
Community Facilities District No. 2006-1 (Malan Park) Page 3 easement making impractical its utilization for other than the purpose set forth in the easement.
"Residential Property" means all Assessor’s Parcels of Developed Property for which a building permit has been issued for purposes of constructing one or more residential dwelling units.
"Single Family Attached Property" means all Assessor’s Parcels of Residential Property, for which building permits have been issued for attached residential units. "Single Family Detached Property" means all Assessor’s Parcels of Residential Property for which building permits have been issued for detached residential units. "Special Tax" means the special tax to be levied in each Fiscal Year on each Assessor's Parcel of Developed Property to fund the Special Tax Requirement. "Special Tax Requirement" means that amount required in any Fiscal Year for CFD No. 2006-1 to: (i) pay for maintenance of parks, parkways, and open space; (ii) pay for police and fire protection; and (iii) pay Administrative Expenses; less (iv) a credit for funds available to reduce the annual Special Tax levy, as determined by the CFD Administrator. "State" means the State of California.
"Taxable Property" means all of the Assessor's Parcels within the boundaries of CFD No. 2006-1 which are not exempt from the Special Tax pursuant to law or Section E below. "Undeveloped Property" means, for each Fiscal Year, all Taxable Property not classified as Developed Property.

B. ASSIGNMENT TO LAND USE CATEGORIES
Each Fiscal Year, all Taxable Property within CFD No. 2006-1 shall be classified as Developed Property or Undeveloped Property and shall be subject to the Special Tax in accordance with this rate and method of apportionment. Single Family Detached Property shall be assigned to Land Use Class 1. Single Family Attached Property shall be assigned to Land Use Class 2. Non-Residential Property shall be assigned to Land Use Class 3 and taxed based on the Acreage of the Assessor's Parcel.
5f.2
City of Brawley August 15, 2006
Community Facilities District No. 2006-1 (Malan Park) Page 4 C. MAXIMUM SPECIAL TAX RATE

1. Developed Property
a. Maximum Special Tax
The Maximum Special Tax for Fiscal Year 2007-2008 for each Land Use Class is shown below in Table 1.

TABLE 1
Maximum Special Taxes for Developed Property
For Fiscal Year 2007-2008
Community Facilities District No. 2006-1
Land
Use
Class Description
Fiscal Year 2007-2008
Maximum Special Tax
1 Single Family Detached Property $506.30 per unit
2 Single Family Attached Property $440.50 per unit
3 Non-Residential Property $2,897.08 per acre
b. Increase in the Maximum Special Tax
On each July 1, commencing on July 1, 2008, the Maximum Special Tax shall be increased by an amount equal to two percent (2%) of the Maximum Special Tax in effect for the previous Fiscal Year.
c. Multiple Land Use Classes
In some instances an Assessor’s Parcel of Developed Property may contain more than one Land Use Class. The Maximum Special Tax that can be levied on an Assessor’s Parcel shall be the sum of the Maximum Special Tax that can be levied for each Land Use Class located on that Assessor’s Parcel.

2. Undeveloped Property

No Special Tax shall be levied on Undeveloped Property. 5f.2
City of Brawley August 15, 2006
Community Facilities District No. 2006-1 (Malan Park) Page 5 D. METHOD OF APPORTIONMENT OF THE SPECIAL TAX
Commencing with Fiscal Year 2007-2008 and for each following Fiscal Year, the Council shall levy the Special Tax so that the amount of the Special Tax equals the Special Tax Requirement. The Special Tax shall be levied Proportionately on each Assessor’s Parcel of Developed Property at up to 100% of the applicable Maximum Special Tax.

Notwithstanding the above, under no circumstances will the Special Tax levied against any Assessor’s Parcel for which an occupancy permit for private residential use has been issued be increased by more than ten percent as a consequence of delinquency or default by the owner of any other Assessor’s Parcel within CFD No. 2006-1.

E. EXEMPTIONS
No Special Tax shall be levied on Property Owner Association Property or Public Property.

However, should an Assessor’s Parcel no longer be classified as Property Owner Association Property or Public Property, its tax-exempt status will be revoked.

Interpretations may be made by the Council by ordinance or resolution for purposes of clarifying any vagueness or ambiguity in this Rate and Method of Apportionment.

G. MANNER OF COLLECTION
The Special Tax shall be collected in the same manner and at the same time as ordinary ad valorem property taxes; provided, however, that CFD No. 2006-1 may directly bill the Special Tax, may collect Special Taxes at a different time or in a different manner if necessary to meet its financial obligations, and may covenant to foreclose and may actually foreclose on delinquent Assessor’s Parcels as permitted by the Act. 5f.2
City of Brawley August 15, 2006
Community Facilities District No. 2006-1 (Malan Park) Page 6 H. TERM OF SPECIAL TAX
The Special Tax shall be levied as long as necessary to meet the Special Tax Requirement.

K:\CLIENTS2\Brawley\Mello\Malan Park\RMA\RMA_final.doc
5f.2

APPENDIX C
Fiscal Year 2026 -2027
Administration Report
City of Brawley
Community Facilities District No. 200 6- 1
(Malan Park)

SPECIAL TAX ROLL ,
FISCAL YEAR 2026 - 2027
5f.2
Appendix C
City of Brawley
CFD No. 2006-1
FY 2026-2027 Special Tax Roll

APN TAX CLASS
FY 2026-2027

SPECIAL TAX
DTA Municipal Solutions
048-275-019-000 1 $737.58
048-275-020-000 1 $737.58
048-275-021-000 1 $737.58
048-275-022-000 1 $737.58
048-275-023-000 1 $737.58
048-275-024-000 1 $737.58
048-275-025-000 1 $737.58
048-275-026-000 1 $737.58
048-275-027-000 1 $737.58
048-275-028-000 1 $737.58
048-275-029-000 1 $737.58
048-275-030-000 1 $737.58
048-275-031-000 1 $737.58
048-275-032-000 1 $737.58
048-275-033-000 1 $737.58
048-275-034-000 1 $737.58
048-275-035-000 1 $737.58
048-275-036-000 1 $737.58
048-275-037-000 1 $737.58
048-275-038-000 1 $737.58
048-275-039-000 1 $737.58
048-275-040-000 1 $737.58
048-275-041-000 1 $737.58
048-275-042-000 1 $737.58
048-275-043-000 1 $737.58
048-275-044-000 1 $737.58
048-275-045-000 1 $737.58
048-275-046-000 1 $737.58
048-275-047-000 1 $737.58
048-275-048-000 1 $737.58
048-275-049-000 1 $737.58
048-275-050-000 1 $737.58
048-275-051-000 1 $737.58
048-275-052-000 1 $737.58
048-275-053-000 1 $737.58
048-275-054-000 1 $737.58
048-275-056-000 2 $26,310.52
048-275-057-000 2 $25,668.80
048-276-001-000 1 $737.58
048-276-002-000 1 $737.58
048-276-003-000 1 $737.58

Page 1 of 6 ends

5f.2
Appendix C
City of Brawley
CFD No. 2006-1
FY 2026-2027 Special Tax Roll

APN TAX CLASS
FY 2026-2027

SPECIAL TAX
DTA Municipal Solutions
048-276-004-000 1 $737.58
048-276-005-000 1 $737.58
048-276-006-000 1 $737.58
048-276-007-000 1 $737.58
048-276-008-000 1 $737.58
048-276-009-000 1 $737.58
048-276-010-000 1 $737.58
048-276-011-000 1 $737.58
048-276-012-000 1 $737.58
048-277-001-000 1 $737.58
048-277-002-000 1 $737.58
048-277-003-000 1 $737.58
048-277-004-000 1 $737.58
048-277-005-000 1 $737.58
048-277-006-000 1 $737.58
048-277-007-000 1 $737.58
048-277-008-000 1 $737.58
048-277-009-000 1 $737.58
048-277-010-000 1 $737.58
048-277-011-000 1 $737.58
048-277-012-000 1 $737.58
048-278-001-000 1 $737.58
048-278-002-000 1 $737.58
048-278-003-000 1 $737.58
048-278-004-000 1 $737.58
048-278-005-000 1 $737.58
048-278-006-000 1 $737.58
048-278-007-000 1 $737.58
048-278-008-000 1 $737.58
048-278-009-000 1 $737.58
048-278-010-000 1 $737.58
048-278-011-000 1 $737.58
048-278-012-000 1 $737.58
048-279-001-000 1 $737.58
048-279-002-000 1 $737.58
048-279-003-000 1 $737.58
048-279-004-000 1 $737.58
048-279-005-000 1 $737.58
048-279-006-000 1 $737.58
048-279-007-000 1 $737.58
048-279-008-000 1 $737.58

Page 2 of 6 ends

5f.2
Appendix C
City of Brawley
CFD No. 2006-1
FY 2026-2027 Special Tax Roll

APN TAX CLASS
FY 2026-2027

SPECIAL TAX
DTA Municipal Solutions
048-279-009-000 1 $737.58
048-279-010-000 1 $737.58
048-279-011-000 1 $737.58
048-279-012-000 1 $737.58
048-279-013-000 1 $737.58
048-279-014-000 1 $737.58
048-279-015-000 1 $737.58
048-279-016-000 1 $737.58
048-279-017-000 1 $737.58
048-279-018-000 1 $737.58
048-279-019-000 1 $737.58
048-279-020-000 1 $737.58
048-279-021-000 1 $737.58
048-279-022-000 1 $737.58
048-279-023-000 1 $737.58
048-279-024-000 1 $737.58
048-401-013-000 1 $737.58
048-401-014-000 1 $737.58
048-401-015-000 1 $737.58
048-401-016-000 1 $737.58
048-401-017-000 1 $737.58
048-401-018-000 1 $737.58
048-401-019-000 1 $737.58
048-401-020-000 1 $737.58
048-401-021-000 1 $737.58
048-401-022-000 1 $737.58
048-401-023-000 1 $737.58
048-401-024-000 1 $737.58
048-401-025-000 1 $737.58
048-401-026-000 1 $737.58
048-401-027-000 1 $737.58
048-401-028-000 1 $737.58
048-401-029-000 1 $737.58
048-401-030-000 1 $737.58
048-401-031-000 1 $737.58
048-401-032-000 1 $737.58
048-401-033-000 1 $737.58
048-401-034-000 1 $737.58
048-401-035-000 1 $737.58
048-401-036-000 1 $737.58
048-401-037-000 1 $737.58

Page 3 of 6 ends

5f.2
Appendix C
City of Brawley
CFD No. 2006-1
FY 2026-2027 Special Tax Roll

APN TAX CLASS
FY 2026-2027

SPECIAL TAX
DTA Municipal Solutions
048-401-038-000 1 $737.58
048-401-039-000 1 $737.58
048-401-040-000 1 $737.58
048-401-041-000 1 $737.58
048-401-042-000 1 $737.58
048-401-043-000 1 $737.58
048-401-044-000 1 $737.58
048-401-045-000 1 $737.58
048-401-046-000 1 $737.58
048-401-047-000 1 $737.58
048-401-048-000 1 $737.58
048-401-049-000 1 $737.58
048-401-050-000 1 $737.58
048-401-051-000 1 $737.58
048-401-052-000 1 $737.58
048-401-053-000 1 $737.58
048-401-054-000 1 $737.58
048-401-055-000 1 $737.58
048-401-056-000 1 $737.58
048-401-057-000 1 $737.58
048-401-058-000 1 $737.58
048-401-059-000 1 $737.58
048-404-001-000 1 $737.58
048-404-002-000 1 $737.58
048-404-003-000 1 $737.58
048-404-004-000 1 $737.58
048-404-005-000 1 $737.58
048-404-006-000 1 $737.58
048-404-007-000 1 $737.58
048-404-008-000 1 $737.58
048-404-009-000 1 $737.58
048-404-010-000 1 $737.58
048-404-011-000 1 $737.58
048-404-012-000 1 $737.58
048-404-013-000 1 $737.58
048-404-014-000 1 $737.58
048-404-015-000 1 $737.58
048-404-016-000 1 $737.58
048-405-001-000 1 $737.58
048-405-002-000 1 $737.58
048-405-003-000 1 $737.58

Page 4 of 6 ends

5f.2
Appendix C
City of Brawley
CFD No. 2006-1
FY 2026-2027 Special Tax Roll

APN TAX CLASS
FY 2026-2027

SPECIAL TAX
DTA Municipal Solutions
048-405-004-000 1 $737.58
048-405-005-000 1 $737.58
048-405-006-000 1 $737.58
048-405-007-000 1 $737.58
048-405-008-000 1 $737.58
048-405-009-000 1 $737.58
048-405-010-000 1 $737.58
048-405-011-000 1 $737.58
048-405-012-000 1 $737.58
048-405-013-000 1 $737.58
048-405-014-000 1 $737.58
048-405-015-000 1 $737.58
048-405-016-000 1 $737.58
048-406-001-000 1 $737.58
048-406-002-000 1 $737.58
048-406-003-000 1 $737.58
048-406-004-000 1 $737.58
048-406-005-000 1 $737.58
048-406-006-000 1 $737.58
048-406-007-000 1 $737.58
048-406-008-000 1 $737.58
048-406-009-000 1 $737.58
048-406-010-000 1 $737.58
048-406-011-000 1 $737.58
048-406-012-000 1 $737.58
048-406-013-000 1 $737.58
048-406-014-000 1 $737.58
048-406-015-000 1 $737.58
048-406-016-000 1 $737.58
048-407-001-000 1 $737.58
048-407-002-000 1 $737.58
048-407-003-000 1 $737.58
048-407-004-000 1 $737.58
048-407-005-000 1 $737.58
048-407-006-000 1 $737.58
048-407-007-000 1 $737.58
048-407-008-000 1 $737.58
048-407-009-000 1 $737.58
048-407-010-000 1 $737.58
048-407-011-000 1 $737.58
048-407-012-000 1 $737.58

Page 5 of 6 ends

5f.2
Appendix C
City of Brawley
CFD No. 2006-1
FY 2026-2027 Special Tax Roll

APN TAX CLASS
FY 2026-2027

SPECIAL TAX
DTA Municipal Solutions
048-407-013-000 1 $737.58
048-407-014-000 1 $737.58
048-407-015-000 1 $737.58
048-407-016-000 1 $737.58
048-407-017-000 1 $737.58
048-407-018-000 1 $737.58
048-407-019-000 1 $737.58
048-407-020-000 1 $737.58
048-407-021-000 1 $737.58
048-407-022-000 1 $737.58
048-407-023-000 1 $737.58
048-407-024-000 1 $737.58
048-407-025-000 1 $737.58
048-407-026-000 1 $737.58
048-407-027-000 1 $737.58
048-407-028-000 1 $737.58
048-407-029-000 1 $737.58
048-407-030-000 1 $737.58
048-407-031-000 1 $737.58
048-407-032-000 1 $737.58
Total Number of Parcels Taxed
Total FY 2026-2027 Special Tax $216,459.66
225

Page 6 of 6 ends

5f.2
18201 VON KARMAN AVENUE, SUITE 220
IRVINE , CA 926 12
PHONE (800) 969 - 4DTA
Public Finance
Public - Private Partnerships
Development Economics
Clean Energy Bonds
www.FinanceDTA.com
5f.2
Irvine | San Jose | San Francisco | Riverside
Dallas | Houston | Raleigh | Tampa
www.F inance DTA .com
Public Finance
Public - Private Partnerships
Development Economics
Clean Energy Bonds
FISCAL YEAR 2026 - 2027

ADMINISTRATION REPORT

CITY OF BRAWLEY
COMMUNITY FACILITIES DISTRICT NO. 200 7- 1
(LUCKEY RANCH)
MAY 29 , 202 6
5f.2
www.FinanceDTA.com
18201 Von Karman Avenue, Suite 220
Irvine, CA 92612
FISCAL YEAR 2026 - 2027

ADMINISTRATION REPORT
Community Facilities District No. 200 7- 1
(Luckey Ranch )
Prepared for:

City of Brawley
400 Main Street
Brawley, California 92227
5f.2
TABLE

OF CONTENT S

SECTION
INTRODUCTION ...............................................................1

I SPECIAL TAX CLASSIFICATIONS AND
DEVELOPMENT UPDATE ...................................... 3 II FISCAL YEAR 2025 - 2026 SPECIAL TAX
LEVIES ...................................................................... 5 III FISCAL YEAR 2026 - 2027 SPECIAL TAX
REQUIREMENT FOR FACILITIES ..........................6
IV FISCAL YEAR 2026 - 2027 SPECIAL TAX
REQUIREMENT FOR SERVICES .............................7 V METHOD OF APPORTIONMENT ..........................8

APPENDICES

APPENDIX A BOUNDARY MAP

APPENDIX B RATE AND METHOD OF

APPORTIONMENT

APPENDIX C SPECIAL TAX ROLL, FISCAL YEAR
2026 - 2027
5f.2
1 INTRODUCTION
City of Brawley CFD No. 2007 - 1 (Luckey Ranch) May 29, 202 6 Fiscal Year 2026 - 2027 Administration Report
www.FinanceDTA.com

INTRODUCTION
This Mello -Roos Community Facilities District Administration Report presents the findings of the research and financial analysis performed by DTA to determine the special tax requirement for Community Facilities District No. 2007 - 1 (“CFD No. 2007 - 1”) of the City of Brawley (“the City”) for fiscal year 2026 - 2027 .

CFD No. 2007 - 1 is a legally constituted governmental entity established under the Mello - Roos Community Facilities Act of 1982, (the "Act") as amended. The Act provides an alternative method for the financing of certain public facilities and services. Speci fically, CFD No. 2007 - 1 is authorized to issue up to $20,000,000 in bonds. The proceeds of the bonds will be used to finance the construction, purchase, modification, expansion, improvement or rehabilitation of storm drain, sewer, landscaping, curb and gut ter, park, water, roadway, highway and bridge, traffic signals and safety lighting, flood control, libraries, police, fire and recreation facilities. In addition, CFD No. 2007 - 1 is authorized to levy the Special Tax B to pay for (i) maintenance of parks, p arkways, and open space, and (ii) police and fire protection services.

A map showing the property in CFD No. 2007 -1 is included in Appendix A.

The bonded indebtedness of CFD No. 2007 - 1 is both secured and repaid through the annual levy and collection of the Special Tax A from all property subject to the tax within the community facilities district. In calculating the special tax liability for fis cal year 2026 - 2027 , this report examines the financial obligations of the current fiscal year and analyzes the level of development within CFD No. 2007 - 1. Pursuant to the Rate and Method of Apportionment (”RMA”), the Special Tax A shall be levied each year to fully satisfy the special tax requirement, but in no event shall it be levied after fiscal year 2057 - 2058. The Special Tax B shall be levied as long as necessary to meet the Special T ax Requirement for Services.

The RMA is included in Appendix B.

This report is organized into the following sections :

Section I
Section I provides an update of the development status of property within CFD No. 2007 - 1.

Section II
Section II analyzes the previous year’s Special Tax A and Special Tax B levies .

Section III
Section III determines the special tax requirement for facilities for CFD No. 2007 - 1 for fiscal year 2026 -2027 .
5f.2
2 INTRODUCTION
City of Brawley CFD No. 2007 - 1 (Luckey Ranch) May 29, 202 6 Fiscal Year 2026 - 2027 Administration Report
www.FinanceDTA.com
Section IV
Section IV determines the special tax requirement for services for CFD No. 2007 - 1 for fiscal year 2026 -2027 .

Section V
Section V reviews the methodology used to apportion the special tax requirement for facilities and the special tax requirement for services between Developed Property and Undeveloped Property. Tables of the fiscal year 2026 -2027 Special Tax A and Special Tax B for each classification of property are included .
5f.2
3 SECTION I

SPECIAL TAX CLASSIFICATIONS

AND DEVELOPMENT UPDATE
City of Brawley CFD No. 2007 - 1 (Luckey Ranch) May 29, 202 6 Fiscal Year 2026 - 2027 Administration Report
www.FinanceDTA.com

I SPECIAL TAX CLASSIFICATIONS AND DEVELOPMENT UPDATE
The methodology employed to calculate and apportion the special tax is contained in a document entitled the Rate and Method of Apportionment (“RMA”). The RMA establishes the Special Tax A which is used to pay debt service on bonds and pay directly for the construction of facilities and the Special Tax B which is used to fund the cost of annual services. The RMA defines two categories of property, namely "Developed Property,” and "Undeveloped Property."
Developed Property is distinguished from Undeveloped Property by the issuance of a building permit. Specifically, property for which a building permit for new construction was issued as of January 1 of the previous fiscal year shall be considered Developed Property.

For example, all property in CFD No. 2007 - 1 for which building permits were issued as of January 1, 20 26, will be classified as Developed Property in fiscal year 2026 - 2027 A Special Tax A Classifications
For purposes of calculating the Special Tax A, the category of Developed Property is divided into twelve separate special tax classifications based on the type of structure built. A table of the Developed Property special tax classifications is shown below .

Table 1: Special Tax A
Developed Property Classifications
Land Use Class Description Residential Floor Area
1 Single Family Detached Property ≥ 2,400 s.f.
2 Single Family Detached Property 2,100 – 2,399 s.f.
3 Single Family Detached Property 1,800 – 2,099 s.f.
4 Single Family Detached Property < 1,800 s.f.
5 Duplex Property ≥ 1,800 s.f.
6 Duplex Property 1,500 – 1,799 s.f.
7 Duplex Property < 1,500 s.f.
8 Condominium Property ≥ 1,550 s.f.
9 Condominium Property 1,350 – 1,549 s.f.
10 Condominium Property 1,150 – 1,349 s.f.
11 Condominium Property < 1,150 s.f.
12 Non - Residential Property N/A
5f.2
4 SECTION I

SPECIAL TAX CLASSIFICATIONS

AND DEVELOPMENT UPDATE
City of Brawley CFD No. 2007 - 1 (Luckey Ranch) May 29, 202 6 Fiscal Year 2026 - 2027 Administration Report
www.FinanceDTA.com
B Special Tax B Classifications
For purposes of calculating the Special Tax B, the category of Developed Property is divided into four separate special tax classifications based on the type of structure built. A table of the Developed Property special tax classifications is shown below .

Table 2: Special Tax B
Developed Property Classifications
Description
Single Family Detached Property
Duplex Property
Condominium Property
Non - Residential Property
No Special Tax B is levied on Undeveloped Property .

C Development Update
As of January 1, 20 26, building permits had been issued for 10 single family detached units and 8 duplex units within CFD No. 2007 - 1. The table below indicates the cumulative Developed Property within CFD No. 2007 - 1.

The table below lists the aggregate amount of Developed Property by special tax classification .

Table 3: Fiscal Year 2026 - 2027
Cumulative Developed Property
Land Use
Class Description Residential Floor Area Number of Units/Acres 1 Single Family Detached Property ≥ 2,400 s.f. 3 units
2 Single Family Detached Property 2,100 – 2,399 s.f. 4 units 3 Single Family Detached Property 1,800 – 2,099 s.f. 1 unit 4 Single Family Detached Property < 1,800 s.f. 2 units
5 Duplex Property ≥ 1,800 s.f. 3 units
6 Duplex Property 1,500 – 1,799 s.f. 4 units
7 Duplex Property < 1,500 s.f. 1 unit
8 Condominium Property ≥ 1,550 s.f. 0 units
9 Condominium Property 1,350 – 1,549 s.f. 0 units
10 Condominium Property 1,150 – 1,349 s.f. 0 units
11 Condominium Property < 1,150 s.f. 0 units
12 Non - Residential Property N/A 0 acres
5f.2
5 SECTION I I
FISCAL YEAR 2025 - 2026 SPECIAL

TAX LEVIES
City of Brawley CFD No. 2007 - 1 (Luckey Ranch) May 29, 202 6 Fiscal Year 2026 - 2027 Administration Report
www.FinanceDTA.com
II FISCAL YEAR 2025 - 2026 SPECIAL TAX LEV IES
A Fiscal Year 2025 - 2026 Special Tax A Levy
The Special Tax A was not levied in fiscal year 2025 -2026 .

B Fiscal Year 2025 - 2026 Special Tax B Levy
The aggregate special tax levy for fiscal year 2025 - 2026 equaled $ 12,453. As of May 26, 20 26, $9,132 in special taxes had been collected by the County. The remaining $ 3,321 in special taxes are delinquent, resulting in a delinquency rate of 26.67 %. 5f.2
6 SECTION I II
FISCAL YEAR 2026 - 2027 SPECIAL

TAX REQUIREMENT FOR FACILITIES
City of Brawley CFD No. 2007 - 1 (Luckey Ranch) May 29, 202 6 Fiscal Year 2026 - 2027 Administration Report
www.FinanceDTA.com
III FISCAL YEAR 2026 - 2027 SPECIAL TAX REQUIREMENT FOR FACILITIES Since bonds have not yet been issued for CFD No. 2007 - 1, the City is authorized to levy Special Tax A on Developed Property to pay directly for the acquisition or construction of facilities eligible to be financed by CFD No. 2007 - 1 and annual administrativ e expenses as provided for by the RMA.

Notwithstanding the foregoing, the City has decided not to levy Special Tax A in fiscal year 2026 - 2027 . However, the City reserves the right to levy the Special Tax A in all subsequent fiscal years as authorized under the RMA .
5f.2
7 SECTION IV
FISCAL YEAR 2026 - 2027 SPECIAL

TAX REQUIREMENT FOR SERVICES
City of Brawley CFD No. 2007 - 1 (Luckey Ranch) May 29, 202 6 Fiscal Year 2026 - 2027 Administration Report
www.FinanceDTA.com
IV FISCAL YEAR 2026 - 2027 SPECIAL TAX REQUIREMENT FOR SERVICES Pursuant to the RMA, the Special Tax B may be levied in CFD No. 2007 - 1 to pay for (a) maintenance of parks, parkways, and open space, (b) police and fire protection services, and (c) administrative expenses; less (d) a credit for funds available to reduce the annual Special Tax B levy, as determined by the CFD Administrator.

For fiscal year 2026 -2027 the funds required from CFD No. 2007 - 1 exceed the maximum Special Tax B that can be collected from Developed Property. Therefore, the fiscal year 2026 - 2027 special tax requirement has been limited to $ 12,702, the amount that can be collected through the levy of the maximum special tax .
5f.2
8 SECTION V

METHOD OF APPORTIONMENT
City of Brawley CFD No. 2007 - 1 (Luckey Ranch) May 29, 202 6 Fiscal Year 2026 - 2027 Administration Report
www.FinanceDTA.com

V METHOD OF APPORTIONMENT
A Maximum Special Taxes
The amount of special taxes that CFD No. 2007 -1 may levy is strictly limited by the maximum special taxes set forth in the Rate and Method of Apportionment. The maximum Special Tax A is specified in Section C.1 of the RMA . The maximum Special Tax B is specified in Section C.2. On each July 1, commencing on July 1, 2008, the maximum Special Tax B shall be increased by an amount equal to two percent (2%) of the maximum Special Tax B in effect for the previous fiscal year .

B Apportionment of Special Tax A
The annual Special Tax A that is apportioned to each parcel is determined through the application of Section D.1 of the RMA.

The first step states that the Council shall levy the Special Tax A Proportionately on each Assessor's Parcel of Developed Property at up to 100% of the Assigned Special Tax A. If the sum of the amount collected in step one is insufficient to satisfy the s pecial tax requirement for facilities, then the second step is applied. The second step states that the Council shall proportionately levy the Special Tax A on each Assessor's Parcel of Undeveloped Property up to the maximum Special Tax A applicable to eac h Assessor's Parcel of Undeveloped Property to satisfy the special tax requirement for facilities. The third and fourth steps are designed to accommodate changes in land use and are intended to be used only as a last resort. Since actual land uses have not substantially deviated from the original projections, these steps are not necessary.

As discussed in Section III, the Special Tax A will not be levied in fiscal year 2026 -2027 .

However, the City reserves the right to levy the Special Tax A in all subsequent fiscal years as authorized under the RMA. The fiscal year 2026 - 2027 Assigned Special Tax A and actual Special Tax A are shown in the following table .
5f.2
9 SECTION V

METHOD OF APPORTIONMENT
City of Brawley CFD No. 2007 - 1 (Luckey Ranch) May 29, 202 6 Fiscal Year 2026 - 2027 Administration Report
www.FinanceDTA.com
Table 4: FY 2026 - 2027 Special Tax A
Land Use
Class Description Residential Floor Area
FY 2026 - 2027
Assigned/Maximum
Special Tax A
FY 2026 - 2027
Actual
Special Tax A
1 Single Family Detached Property ≥ 2,400 s.f. $805.00 per unit $0.00 per unit 2 Single Family Detached Property 2,100 – 2,399 s.f. $717.00 per unit $0.00 per unit 3 Single Family Detached Property 1,800 – 2,099 s.f. $648.00 per unit $0.00 per unit 4 Single Family Detached Property < 1,800 s.f. $561.00 per unit $0.00 per unit 5 Duplex Property ≥ 1,800 s.f. $601.00 per unit $0.00 per unit 6 Duplex Property 1,500 – 1,799 s.f. $539.00 per unit $0.00 per unit 7 Duplex Property < 1,500 s.f. $460.00 per unit $0.00 per unit 8 Condominium Property ≥ 1,550 s.f. $571.00 per unit $0.00 per unit 9 Condominium Property 1,350 – 1,549 s.f. $497.00 per unit $0.00 per unit 10 Condominium Property 1,150 – 1,349 s.f. $455.00 per unit $0.00 per unit 11 Condominium Property < 1,150 s.f. $414.00 per unit $0.00 per unit 12 Non - Residential Property N/A $7,095.00 per Acre $0.00 per unit N/A Undeveloped Property N/A $7,095.00 per Acre $0 per Acre C Apportionment of Special Tax B
The annual Special Tax B that is apportioned to each parcel is determined through the application of Section D.2 of the RMA.

Commencing with fiscal year 2026 -2027 and for each following fiscal year, the Council shall levy Special Tax B so that the amount of Special Tax B equals the special tax requirement for services. The special tax shall be levied proportionally on each Assessor’s Parcel of Residential Property at up to 100% of the maximum Special Tax B.

Application of the maximum special tax generates Special Tax B revenues of $ 12,702 which is equal to the special tax requirement . The fiscal year 2026 - 2027 maximum Special Tax B and actual Special Tax B are shown for each classification of Developed Property in the following table .
5f.2
10 SECTION V

METHOD OF APPORTIONMENT
City of Brawley CFD No. 2007 - 1 (Luckey Ranch) May 29, 202 6 Fiscal Year 2026 - 2027 Administration Report
www.FinanceDTA.com
Table 5: FY 2026 - 2027 Special Tax B
Description
FY 2026 - 2027
Maximum
Special Tax B
FY 2026 - 2027
Actual
Special Tax B
Single Family Detached Property $752.80 per unit $752.80 per unit Duplex Property $646.74 per unit $646.74 per unit
Condominium Property $487.71 per unit $0.00 per unit
Non - Residential Property $4,967.21 per Acre $0.00 per Acre Please note, pursuant to the RMA, no Special Tax B shall be levied on Undeveloped Property.

A list of the actual Special Tax B levied against each parcel in CFD No. 2007 - 1 is included in Appendix C .
5f.2

APPENDIX A
Fiscal Year 2026 -2027
Administration Report
City of Brawley
Community Facilities District No. 200 7- 1
(Luckey Ranch )

BOUNDARY MAP
5f.2
5f.2

APPENDIX B
Fiscal Year 2026 -2027
Administration Report
City of Brawley
Community Facilities District No. 200 7- 1
(Luckey Ranch)

RATE AND METHOD OF

APPORTIONMENT
5f.2
City of Brawley July 12, 2007
CFD No. 2007-1 (Luckey Ranch) Page 1

RATE AND METHOD OF APPORTIONMENT FOR

CITY OF BRAWLEY
COMMUNITY FACILITIES DISTRICT NO. 2007-1
(LUCKEY RANCH)
A Special Tax as hereinafter defined shall be levied on all Assessor’s Parcels in the City of Brawley Community Facilities District No. 2007-1 (Luckey Ranch) ("CFD No. 2007-1") and collected each Fiscal Year commencing in Fiscal Year 2007-08, in an amount determined by the Council, according to the method of apportionment set forth herein. All of the real property in CFD No. 2007-1, unless exempted by law or by the provisions hereof, shall be taxed for the purposes, to the extent and in the manner herein provided.

A. DEFINITIONS
The terms hereinafter set forth have the following meanings:
"Acre or Acreage" means the land area of an Assessor’s Parcel as shown on an Assessor’s Parcel Map, or if the land area is not shown on an Assessor’s Parcel Map, the land area shown on the applicable final map, parcel map, condominium plan, or other recorded County parcel map.

"Act" means the Mello-Roos Community Facilities Act of 1982, as amended, being Chapter

2.5, Division 2 of Title 5 of the Government Code of the State of California.

"Administrative Expenses" means the following actual or reasonably estimated costs directly related to the administration of CFD No. 2007-1: the costs of computing the Special Taxes and preparing the annual Special Tax collection schedules (whether by the City or designee thereof or both); the costs of collecting the Special Taxes (whether by the City or otherwise); the costs of remitting the Special Taxes to the Trustee; the costs of the Trustee (including its legal counsel) in the discharge of the duties required of it under the Indenture; the costs to the City, CFD No. 2007-1 or any designee thereof of complying with arbitrage rebate requirements; the costs to the City, CFD No. 2007-1 or any designee thereof of complying with City, CFD No. 2007-1 or obligated persons disclosure requirements associated with applicable federal and state securities laws and of the Act; the costs associated with preparing Special Tax disclosure statements and responding to public inquiries regarding the Special Taxes; the costs of the City, CFD No. 2007-1 or any designee thereof related to an appeal of the Special Tax; the costs associated with the release of funds from an escrow account; and the City’s annual administration fees and third party expenses.

Administrative Expenses shall also include amounts estimated or advanced by the City or CFD No. 2007-1 for any other administrative purposes of CFD No. 2007-1, including attorney’s fees and other costs related to commencing and pursuing to completion any foreclosure, or otherwise addressing the disposition of delinquent Special Taxes. 5f.2
City of Brawley July 12, 2007
CFD No. 2007-1 (Luckey Ranch) Page 2
"Assessor’s Parcel" means any real property to which an Assessor’s parcel number is assigned as shown on an Assessor’s Parcel Map.
"Assessor’s Parcel Map" means an official map of the County Assessor of the County designating parcels by Assessor’s parcel number.
"Assigned Special Tax A" means the Special Tax A for each Land Use Class of Developed Property within CFD No. 2007-1, as determined in accordance with Section C below. "Backup Special Tax A" means the Special Tax A applicable to each Assessor’s Parcel of Residential Property within CFD No. 2007-1, as determined in accordance with Section C below.
"Bonds" means any bonds or other debt (as defined in Section 53317(d) of the Act), whether in one or more series, issued by CFD No. 2007-1 under the Act. "CFD Administrator" means the official of the City, or designee thereof, responsible for determining the Special Tax Requirement for Facilities, the Special Tax Requirement for Services, and providing for the levy and collection of the Special Taxes. "CFD No. 2007-1" means the City of Brawley Community Facilities District No. 2007-1 (Luckey Ranch).
"City" means the City of Brawley.
"Condominium Property" means all Assessor’s Parcels of Residential Property for which building permits have been issued for attached residential units meeting the statutory definition of a condominium contained in the California Civil Code, Section 1351. "Council" means the City Council of the City, acting as the legislative body of CFD No. 2007-1.
"County" means the County of Imperial.
"Developed Property" means, for each Fiscal Year, all Taxable Property, exclusive of Other Taxable Property, for which a building permit for new construction was issued after January 1, 2006 and prior to January 1 of the prior Fiscal Year. "Duplex Property" means all Assessor’s Parcels of Residential Property for which building permits have been issued for attached residential units, excluding Condominium Property. "Fiscal Year" means the period starting July 1 and ending on the following June 30. "Indenture" means the indenture, fiscal agent agreement, resolution or other instrument pursuant to which Bonds are issued, as modified, amended and/or supplemented from time to time.
5f.2
City of Brawley July 12, 2007
CFD No. 2007-1 (Luckey Ranch) Page 3
"Land Use Class" means any of the classes listed in Table 1 or Table 2 below. "Maximum Special Tax" means the Maximum Special Tax A and/or Maximum Special Tax B, as applicable.
"Maximum Special Tax A" means the Maximum Special Tax A, determined in accordance with Section C.1 below, that can be levied in any Fiscal Year on any Assessor’s Parcel within CFD No. 2007-1.
"Maximum Special Tax B" means the Maximum Special Tax B, determined in accordance with Section C.2 below, that can be levied in any Fiscal Year on any Assessor’s Parcel within CFD No. 2007-1.
"Non-Residential Property" means all Assessor’s Parcels of Developed Property for which a building permit(s) was issued for a non-residential use. "Outstanding Bonds" means all Bonds which are deemed to be outstanding under the Indenture.
"Other Taxable Property" means Taxable Public Property and Taxable Property Owner Association Property.
"Property Owner Association Property" means, for each Fiscal Year, any property within the boundaries of CFD No. 2007-1 that was owned by a property owner association, including any master or sub-association, as of January 1 of the prior Fiscal Year. "Proportionately" means, for Developed Property, that the ratio of the actual Special Tax A levy to the Assigned Special Tax A is equal for all Assessor’s Parcels of Developed Property, and that the ratio of the actual Special Tax B levy to the Maximum Special Tax B is equal for all Assessor’s Parcels of Developed Property. For Undeveloped Property and Other Taxable Property, "Proportionately" means that the ratio of the actual Special Tax A levy per Acre to the Maximum Special Tax A per Acre is equal for all Assessor’s Parcels of Undeveloped Property or Other Taxable Property.
"Public Property" means, for each Fiscal Year, any property within CFD No. 2007-1 that is owned by, irrevocably offered for dedication to, or dedicated to the federal government, the State, the County, the City, or any other public agency as of June 30 of the prior Fiscal Year; provided however that any property leased by a public agency to a private entity and subject to taxation under Section 53340.1 of the Act shall be taxed and classified in accordance with its use. To ensure that property is classified as Public Property in the first Fiscal Year after it is acquired by, irrevocably offered for dedication to, or dedicated to a public agency, the property owner shall notify the CFD Administrator in writing of such acquisition, offer, or dedication not later than June 30 of the Fiscal Year in which the acquisition, offer, or dedication occurred.
5f.2
City of Brawley July 12, 2007
CFD No. 2007-1 (Luckey Ranch) Page 4
"Residential Floor Area" means all of the square footage of living area within the perimeter of a residential structure, not including any carport, walkway, garage, overhang, patio, enclosed patio, or similar area. The determination of Residential Floor Area shall be made by reference to the building permit(s) issued for such Assessor’s Parcel. "Residential Property" means all Assessor’s Parcels of Developed Property for which a building permit has been issued for purposes of constructing one or more residential dwelling units.
"Single Family Detached Property" means all Assessor’s Parcels of Residential Property for which building permits have been issued for detached residential units. "Special Tax" means the Special Tax A and/or Special Tax B, as applicable. "Special Tax A" means the special tax to be levied in each Fiscal Year on each Assessor’s Parcel of Taxable Property to fund the Special Tax Requirement for Facilities. "Special Tax B" means the special tax to be levied in each Fiscal Year on each Assessor’s Parcel of Developed Property to fund the Special Tax Requirement for Services. "Special Tax Requirement for Facilities" means that amount required in any Fiscal Year for CFD No. 2007-1 to: (i) pay debt service on all Outstanding Bonds; (ii) pay periodic costs on the Bonds, including but not limited to, credit enhancement and rebate payments on the Bonds; (iii) pay all or a portion of the Administrative Expenses as determined by the CFD Administrator; (iv) pay any amounts required to establish or replenish any reserve funds for all Outstanding Bonds; (v) pay directly for acquisition or construction of CFD No. 2007-1 facilities eligible under the Act; and (vi) pay for reasonably anticipated Special Tax A delinquencies based on the historical delinquency rate for CFD No. 2007-1 as determined by the CFD Administrator; less (vii) a credit for funds available to reduce the annual Special Tax A levy, as determined by the CFD Administrator pursuant to the Indenture. "Special Tax Requirement for Services" means that amount required in any Fiscal Year for CFD No. 2007-1 to: (i) pay directly for maintenance of parks, parkways, and open space; (ii) pay directly for police and fire protection services; (iii) pay Administrative Expenses not funded through the Special Tax Requirement for Facilities as determined by the CFD Administrator; less (iv) a credit for funds available to reduce the annual Special Tax B levy, as determined by the CFD Administrator.
"State" means the State of California.
"Taxable Property" means all of the Assessor’s Parcels within the boundaries of CFD No. 2007-1 which are not exempt from the Special Tax pursuant to law or Section E below. "Taxable Property Owner Association Property" means all Assessor’s Parcels of Property Owner Association Property that are not exempt pursuant to Section E below. 5f.2
City of Brawley July 12, 2007
CFD No. 2007-1 (Luckey Ranch) Page 5
"Taxable Public Property" means all Assessor’s Parcels of Public Property that are not exempt pursuant to Section E below.
"Trustee" means the trustee or fiscal agent under the Indenture. "Undeveloped Property" means, for each Fiscal Year, all Taxable Property not classified as Developed Property or Other Taxable Property.

B. ASSIGNMENT TO LAND USE CATEGORIES
Each Fiscal Year, all Taxable Property within CFD No. 2007-1 shall be classified as Developed Property, Other Taxable Property, or Undeveloped Property, and shall be subject to Special Taxes in accordance with the rate and method of apportionment determined pursuant to Sections C and D below. Developed Property shall be classified as Single Family Detached Property, Duplex Property, Condominium Property, and Non-Residential Property. Single Family Detached Property shall be assigned to Land Use Classes 1 through

4. Duplex Property shall be assigned to Land Use Classes 5 through 7. Condominium Property shall be assigned to Land Use Classes 8 through 10. Non-Residential Property shall be assigned to Land Use Class 11.

The Assigned Special Tax A for Residential Property shall be based on the Residential Floor Area of the dwelling unit(s) located on the Assessor's Parcel, as specified in Table 1 below.

The Assigned Special Tax A for Non-Residential Property shall be based on the Acreage of the Assessor's Parcel.

C. MAXIMUM SPECIAL TAX

1. SPECIAL TAX A

TABLE 1
Assigned Special Tax A for Developed Property in
CFD No. 2007-1
Land Use
Class Description Residential Floor Area Assigned Special Tax A
1 Single Family Detached Property ≥ 2,400 s.f. $805 per unit 2 Single Family Detached Property 2,100 – 2,399 s.f. $717 per unit 3 Single Family Detached Property 1,800 – 2,099 s.f. $648 per unit 4 Single Family Detached Property < 1,800 s.f. $561 per unit 5 Duplex Property ≥ 1,800 s.f. $601 per unit
6 Duplex Property 1,500 – 1,799 s.f. $539 per unit
7 Duplex Property < 1,500 s.f. $460 per unit
8 Condominium Property ≥ 1,550 s.f. $571 per unit
9 Condominium Property 1,350 – 1,549 s.f. $497 per unit 10 Condominium Property 1,150 – 1,349 s.f. $455 per unit 11 Condominium Property < 1,150 s.f. $414 per unit
12 Non-Residential Property NA $7,095 per Acre
(iii) Backup Special Tax A
The Backup Special Tax A shall be $7,095 per Acre.
(iv) Multiple Land Use Classes
In some instances an Assessor’s Parcel of Developed Property may contain more than one Land Use Class. The Assigned Special Tax A levied on an Assessor’s Parcel shall be the sum of the Assigned Special Tax A for all Land Use Classes located on that Assessor’s Parcel. The Maximum Special Tax A that can be levied on an Assessor’s Parcel shall be the sum of the Maximum Special Tax A that can be levied for all Land Use Classes located on that Assessor’s Parcel. For an Assessor’s Parcel that contains both Residential 5f.2
City of Brawley July 12, 2007
CFD No. 2007-1 (Luckey Ranch) Page 7
Property and Non-Residential Property, the Acreage of such Assessor’s Parcel shall be allocated to each type of property based on the amount of Acreage designated for each land use as determined by reference to the site plan approved for such Assessor’s Parcel. The CFD Administrator’s allocation to each type of property shall be final.
b. Maximum Special Tax A for Undeveloped Property and Other Taxable Property
The Maximum Special Tax A for Undeveloped Property and Other Taxable Property shall be $7,095 per Acre.

2. SPECIAL TAX B

a. Developed Property
(i) Maximum Special Tax B
The Fiscal Year 2007-08 Maximum Special Tax B for each
Assessor’s Parcel shall be the amount shown below in Table 2.

TABLE 2
Maximum Special Tax B for Developed Property
Fiscal Year 2007-08
Description FY 2007-08 Maximum
Special Tax B
Single Family Detached Property $516.73 per unit
Duplex Property $443.95 per unit
Condominium Property $334.78 per unit
Non-Residential Property $3,409.63 per Acre
On each July 1, commencing July 1, 2008, the Assigned Special Tax A for each Land Use Class shall be increased by an amount equal to two percent (2%) of the amount in effect for the previous Fiscal Year. b. Undeveloped Property and Other Taxable Property
There shall be no Special Tax B levied on Undeveloped and Other Taxable Property.
5f.2
City of Brawley July 12, 2007
CFD No. 2007-1 (Luckey Ranch) Page 8
D. APPORTIONMENT OF THE ANNUAL SPECIAL TAX

1. SPECIAL TAX A
Commencing with Fiscal Year 2007-08 and for each following Fiscal Year, the Council shall determine the Special Tax Requirement for Facilities and shall levy the Special Tax A as follows:

First: The Special Tax A shall be levied proportionately on each Assessor’s Parcel of Developed Property at up to 100% of the Assigned Special Tax A; Second: If additional monies are needed to satisfy the Special Tax Requirement for Facilities after the first step has been completed, the Special Tax A shall be levied Proportionately on each Assessor’s Parcel of Undeveloped Property at up to 100% of the Maximum Special Tax A for Undeveloped Property;
Third: If additional monies are needed to satisfy the Special Tax Requirement for Facilities after the first two steps have been completed, then the levy of the Special Tax A on each Assessor’s Parcel of Developed Property whose Maximum Special Tax A is determined through the application of the Backup Special Tax A shall be increased in equal percentages from the Assigned Special Tax A up to the Maximum Special Tax A for each such Assessor’s Parcel;
Fourth: If additional monies are needed to satisfy the Special Tax Requirement for Facilities after the first three steps have been completed, then the Special Tax A shall be levied Proportionately on each Assessor’s Parcel of Other Taxable Property at up to the Maximum Special Tax A for Other Taxable Property.

2. SPECIAL TAX B
Commencing with Fiscal Year 2007-08 and for each following Fiscal Year, the Council shall determine the Special Tax Requirement for Services and shall levy the Special Tax B as follows:

The Special Tax B shall be levied Proportionately on each Assessor’s Parcel of Residential Property at up to 100% of the Maximum Special Tax B.

1. SPECIAL TAX A
No Special Tax A shall be levied on up to 65.99 Acres of Public Property and Property Owner Association Property in CFD No. 2007-1. Tax-exempt status will be assigned by the CFD Administrator in the chronological order in which property becomes Public Property or Property Owner Association Property. However, should an Assessor’s Parcel no longer be classified as Public Property or Property Owner Association Property, its tax-exempt status will be revoked.

2. SPECIAL TAX B
No Special Tax B shall be levied on Undeveloped Property, Public Property, or Property Owner Association Property.

Interpretations may be made by the Council by ordinance or resolution for purposes of clarifying any vagueness or ambiguity in this Rate and Method of Apportionment. 5f.2
City of Brawley July 12, 2007
CFD No. 2007-1 (Luckey Ranch) Page 10
G. MANNER OF COLLECTION
The Special Tax will be collected in the same manner and at the same time as ordinary ad valorem property taxes; provided, however, that CFD No. 2007-1 may directly bill the Special Tax, may collect the Special Tax at a different time or in a different manner if necessary to meet its financial obligations, and may covenant to foreclose and may actually foreclose on delinquent Assessor’s Parcels as permitted by the Act.

H. PREPAYMENT OF SPECIAL TAX
The following definition applies to this Section H:
"CFD Public Facilities" means either $5.8 million in 2007 dollars, which shall increase by the Construction Inflation Index on July 1, 2008, and on each July 1 thereafter, or such lower number as (i) shall be determined by the CFD Administrator as sufficient to provide the public facilities to be provided by CFD No. 2007-1 under the authorized bonding program for CFD No. 2007-1, or (ii) shall be determined by the Council concurrently with a covenant that it will not issue any more Bonds to be supported by Special Taxes levied under this Rate and Method of Apportionment as described in Section D. "Construction Fund" means an account specifically identified in the Indenture to hold funds which are currently available for expenditure to acquire or construct public facilities eligible under the Act.
"Construction Inflation Index" means the annual percentage change in the Engineering News-Record Building Cost Index for the City of Los Angeles, measured as of the calendar year which ends in the previous Fiscal Year. In the event this index ceases to be published, the Construction Inflation Index shall be another index as determined by the CFD Administrator that is reasonably comparable to the Engineering News-Record Building Cost Index for the City of Los Angeles.
"Future Facilities Costs" means the CFD Public Facilities minus (i) public facility costs previously paid from the Construction Fund, (ii) moneys currently on deposit in the Construction Fund, and (iii) moneys currently on deposit in an escrow fund that are expected to be available to finance facilities costs.
"Outstanding Bonds" means all Previously Issued Bonds which are deemed to be outstanding under the Indenture after the first interest and/or principal payment date following the current Fiscal Year.
"Previously Issued Bonds" means all Bonds that have been issued by CFD No. 2007-1 prior to the date of prepayment.
5f.2
City of Brawley July 12, 2007
CFD No. 2007-1 (Luckey Ranch) Page 11

The Special Tax A Prepayment Amount (defined below) shall be calculated as summarized below (capitalized terms as defined below):

Bond Redemption Amount
plus Redemption Premium
plus Future Facilities Amount
plus Defeasance Amount
plus Administrative Fees and Expenses
less Reserve Fund Credit
less Capitalized Interest Credit
Total: equals Prepayment Amount
As of the proposed date of prepayment, the Special Tax A Prepayment Amount (defined below) shall be calculated as follows:

Paragraph No.:

1. Confirm that no Special Tax delinquencies apply to such Assessor’s Parcel.

3. (a) Divide the Assigned Special Tax A computed pursuant to paragraph 2 by the total estimated Assigned Special Tax A for the entire CFD No. 2007-1 based on the Developed Property Special Tax A which could be charged in the current Fiscal Year on all expected development through buildout of the CFD No. 2007-1, excluding any Assessor’s Parcels which have been prepaid, and
5f.2
City of Brawley July 12, 2007
CFD No. 2007-1 (Luckey Ranch) Page 12
(b) Divide the Backup Special Tax A computed pursuant to paragraph 2 by the estimated total Backup Special Tax A at buildout of the CFD No. 2007-1, excluding any Assessor’s Parcels which have been prepaid.

5. Multiply the Bond Redemption Amount computed pursuant to paragraph 4 by the applicable redemption premium, if any, on the Outstanding Bonds to be redeemed (the "Redemption Premium").

6. Compute the current Future Facilities Costs.

9. Determine the Special Tax A levied on the Assessor’s Parcel in the current Fiscal Year which has not yet been paid.

11. Add the amounts computed pursuant to paragraphs 8 and 9 and subtract the amount computed pursuant to paragraph 10 (the "Defeasance Amount").

12. Verify the administrative fees and expenses of CFD No. 2007-1, including the costs of computation of the prepayment, the costs to invest the prepayment proceeds, the costs of redeeming Bonds, and the costs of recording any notices to evidence the prepayment and the redemption (the "Administrative Fees and Expenses").

The amount computed pursuant to paragraph 7 shall be deposited into the construction fund. The amount computed pursuant to paragraph 12 shall be retained by CFD No. 2007-1.

As a result of the payment of the current Fiscal Year’s Special Tax A levy as determined under paragraph 9 (above), the CFD Administrator shall remove the current Fiscal Year’s Special Tax A levy for such Assessor’s Parcel from the County tax rolls. With respect to any Assessor's Parcel that is prepaid, the Council shall cause a suitable notice to be recorded in compliance with the Act, to indicate the prepayment of Special Tax A and the release of the Special Tax A lien on such Assessor’s Parcel, and the obligation of such Assessor's Parcel to pay the Special Tax A shall cease.

The Special Tax B may not be prepaid.

2. Prepayment in Part
The Special Tax A on an Assessor’s Parcel of Developed Property or an Assessor’s Parcel of Undeveloped Property for which a building permit has been issued may be partially prepaid. 5f.2
City of Brawley July 12, 2007
CFD No. 2007-1 (Luckey Ranch) Page 14
The amount of the prepayment shall be calculated as in Section H.1; except that a partial prepayment shall be calculated according to the following formula:

PP = [(PE-AE) x F] + AE
These terms have the following meaning:

Notwithstanding the foregoing, no partial prepayment will be allowed unless the amount of Assigned Special Tax A that may be levied on Taxable Property (excluding Taxable Public Property and Taxable Property Owner Association Property) based on expected development at build out, both prior to and after the proposed prepayment, less expected Administrative Expenses, shall be at least 1.1 times the regularly scheduled annual interest and principal payments on all Outstanding Bonds (excluding Bonds to be redeemed by such prepayment and all prior prepayments) in each future Fiscal Year and such prepayment will not impair the security of all Outstanding Bonds, as reasonably determined by the CFD Administrator.

I. TERM OF SPECIAL TAX

The Special Tax A shall be levied for a period not to exceed 50 years commencing in FY 2007-08. The Special Tax B shall be levied as long as necessary to meet the Special Tax Requirement for Services.

K:\CLIENTS2\Brawley\Mello\Luckey Ranch\RMA\RMA_final_2.doc 5f.2

APPENDIX C
Fiscal Year 2026 -2027
Administration Report
City of Brawley
Community Facilities District No. 200 7- 1
(Luckey Ranch)

SPECIAL TAX ROLL ,
FISCAL YEAR 2026 - 2027
5f.2
Appendix C
City of Brawley
CFD No. 2007-1
FY 2026-2027 Special Tax Roll

APN TAX CLASS
FY 2026-2027

SPECIAL TAX A
DTA Municipal Solutions
FY 2026-2027

SPECIAL TAX B
FY 2026-2027
TOTAL
047-492-001-000 4 $0.00 $752.80 $752.80
047-492-002-000 2 $0.00 $752.80 $752.80
047-492-003-000 2 $0.00 $752.80 $752.80
047-492-004-000 4 $0.00 $752.80 $752.80
047-492-005-000 1 $0.00 $752.80 $752.80
047-492-006-000 2 $0.00 $752.80 $752.80
047-492-007-000 1 $0.00 $752.80 $752.80
047-496-019-000 1 $0.00 $752.80 $752.80
047-496-020-000 2 $0.00 $752.80 $752.80
047-496-021-000 3 $0.00 $752.80 $752.80
047-502-001-000 6 $0.00 $646.74 $646.74
047-502-002-000 5 $0.00 $646.74 $646.74
047-502-022-000 6 $0.00 $646.74 $646.74
047-502-023-000 5 $0.00 $646.74 $646.74
047-502-024-000 7 $0.00 $646.74 $646.74
047-502-025-000 6 $0.00 $646.74 $646.74
047-503-007-000 6 $0.00 $646.74 $646.74
047-503-008-000 5 $0.00 $646.74 $646.74
Total Number of Parcels Taxed
Total FY 2026-2027 Special Tax $0.00 $12,701.92
0 18 18
$12,701.92

Page 1 of 1 ends

5f.2
18201 VON KARMAN AVENUE, SUITE 220
IRVINE , CA 926 12
PHONE (800) 969 - 4DTA
Public Finance
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www.FinanceDTA.com
5f.2
Irvine | San Jose | San Francisco | Riverside
Dallas | Houston | Raleigh | Tampa
www.F inance DTA .com
Public Finance
Public - Private Partnerships
Development Economics
Clean Energy Bonds
FISCAL YEAR 2026 - 2027

ADMINISTRATION REPORT

CITY OF BRAWLEY
COMMUNITY FACILITIES DISTRICT NO. 200 7- 2
(SPRINGHOUSE )
MAY 29 , 202 6
5f.2
www.FinanceDTA.com
18201 Von Karman Avenue, Suite 220
Irvine, CA 92612
FISCAL YEAR 2026 - 2027

ADMINISTRATION REPORT
Community Facilities District No. 200 7- 2
(Springhouse )
Prepared for:

City of Brawley
400 Main Street
Brawley, California 92227
5f.2
TABLE

OF CONTENT S

SECTION
INTRODUCTION ...............................................................1

APPENDICES

APPENDIX A BOUNDARY MAP

APPENDIX B RATE AND METHOD OF

APPORTIONMENT

APPENDIX C SPECIAL TAX ROLL, FISCAL YEAR
2026 - 2027
5f.2
1 INTRODUCTION
City of Brawley CFD No. 2007 - 2 (Springhouse) May 29, 202 6 Fiscal Year 2026 - 2027 Administration Report
www.FinanceDTA.com

INTRODUCTION
This Mello -Roos Community Facilities District Administration Report presents the findings of the research and financial analysis performed by DTA . to determine the special tax requirement for Community Facilities District No. 2007 -2 (“CFD No. 2007 -2”) of the City of Brawley (“the City”) for fiscal year 2026 - 2027 .

CFD No. 2007 - 2 is a legally constituted governmental entity established under the Mello - Roos Community Facilities Act of 1982, (the "Act") as amended. The Act provides an alternative method for the financing of certain public facilities and services. Specifically, CFD No. 2007 - 2 is authorized to issue up to $4,500,000 in bonds. The proceeds of th e bonds will be used to finance the construction, purchase, modification, expansion, improvement or rehabilitation of storm drain, sewer, landscaping, curb and gutter, park, water, roadway, highway and bridge, traffic signals and safety lighting, flood con trol, libraries, police, fire and recreation facilities. In addition, CFD No. 2007 -2 is authorized to levy the Special Tax B to pay for police and fire protection services.

A map showing the property in CFD No. 2007 -2 is included in Appendix A.

The authorized services are funded through the annual levy and collection of special taxes from all property subject to the tax within the community facilities district. In calculating the special tax liability for fiscal year 2026 - 2027 , this report examines the financial obligations of the current fiscal year and analyzes the level of development within CFD No. 2007 - 2. Pursuant to the Rate and Method of Apportionment (“RMA”), the Special Tax A shall be levied each year to fully satisfy the special tax requ irement, but in no event shall it be levied after fiscal year 2047 - 2048. The Special Tax B shall be levied as long as necessary to meet the Special T ax Requirement for Services. The RMA is included in Appendix B.

This report is organized into the following sections :

Section I
Section I provides an update of the development status of property within CFD No. 2007 - 2.

Section II
Section II analyzes the previous year’s Special Tax A and Special Tax B levies .

Section III
Section III determines the special tax requirement for facilities for CFD No. 2007 -2 for fiscal year 2026 -2027 .

Section IV
Section IV determines the special tax requirement for services for CFD No. 2007 -2 for fiscal year 2026 -2027 .
5f.2
2 INTRODUCTION
City of Brawley CFD No. 2007 - 2 (Springhouse) May 29, 202 6 Fiscal Year 2026 - 2027 Administration Report
www.FinanceDTA.com
Section V
Section V reviews the methodology used to apportion the special tax requirement for facilities and the special tax requirement for services between Developed Property and Undeveloped Property. Tables of the fiscal year 2026 -2027 Special Tax A and Special Tax B for each classification of property are included .
5f.2
3 SECTION I

SPECIAL TAX CLASSIFICATIONS

AND DEVELOPMENT UPDATE
City of Brawley CFD No. 2007 - 2 (Springhouse) May 29, 202 6 Fiscal Year 2026 - 2027 Administration Report
www.FinanceDTA.com

I SPECIAL TAX CLASSIFICATIONS AND DEVELOPMENT UPDATE
The methodology employed to calculate and apportion the special tax is contained in a document entitled the Rate and Method of Apportionment (“RMA”). The RMA establishes the Special Tax A which is used to pay debt service on bonds and pay directly for the construction of facilities and the Special Tax B which is used to fund the cost of annual services. The RMA defines two categories of property, namely "Developed Property,” and "Undeveloped Property."
Developed Property is distinguished from Undeveloped Property by the issuance of a building permit. Specifically, property for which a building permit for new construction was issued as of January 1 of the previous fiscal year shall be considered Developed Property.

For example, all property in CFD No. 2007 -2 for which building permits were issued as of January 1, 20 26, will be classified as Developed Property in fiscal year 2026 - 2027 .

A Special Tax A Classifications
For purposes of calculating the Special Tax A, the category of Developed Property is divided into five separate special tax classifications based on the type of structure built. A table of the Developed Property special tax classifications is shown below .

Table 1: Special Tax A
Developed Property Classifications
Land Use Class Description Residential Floor Area
1 Residential Property ≥ 1,700 s.f.
2 Residential Property 1,400 – 1,699 s.f.
3 Residential Property 1,200 – 1,399 s.f.
4 Residential Property < 1,200 s.f.
5 Non - Residential Property Not Applicable
B Special Tax B Classifications
For purposes of calculating the Special Tax B, the category of Developed Property is divided into two separate special tax classifications for Residential Property and Non -Residential Property.

No Special Tax B is levied on Undeveloped Property .
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4 SECTION I

SPECIAL TAX CLASSIFICATIONS

AND DEVELOPMENT UPDATE
City of Brawley CFD No. 2007 - 2 (Springhouse) May 29, 202 6 Fiscal Year 2026 - 2027 Administration Report
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C Development Update
As of January 1, 20 26, building permits had been issued for 106 residen tial units within CFD No. 2007 - 2. The table below indicates the cumulative Developed Property within CFD No. 2007 - 2.

The table below lists the aggregate amount of Developed Property by special tax classification .

Table 2: Fiscal Year 2026 - 2027
Cumulative Developed Property
Land Use
Class Description Residential Floor Area
Number of
Units/Acres
1 Residential Property ≥ 1,700 s.f. 51 units
2 Residential Property 1,400 – 1,699 s.f. 42 units
3 Residential Property 1,200 – 1,399 s.f. 0 unit s
4 Residential Property < 1,200 s.f. 13 units
5 Non - Residential Property N/A 0 units
5f.2
5 SECTION I I
FISCAL YEAR 2025 - 2026 SPECIAL

TAX LEVIES
City of Brawley CFD No. 2007 - 2 (Springhouse) May 29, 202 6 Fiscal Year 2026 - 2027 Administration Report
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II FISCAL YEAR 2025 - 2026 SPECIAL TAX LEV IES
A Fiscal Year 2025 - 2026 Special Tax A Levy
The Special Tax A was not levied in fiscal year 2025 -2026 .

B Fiscal Year 2025 - 2026 Special Tax B Levy
The aggregate special tax levy for fiscal year 2025 -2026 equaled $ 65,540 . As of May 26, 20 26, $64,003 in special taxes had been collected by the County. The remaining $ 1,237 in special taxes are delinquent, resulting in a delinquency rate of 1.89%. 5f.2
6 SECTION I II
FISCAL YEAR 2026 - 2027 SPECIAL

TAX REQUIREMENT FOR FACILITIES
City of Brawley CFD No. 2007 - 2 (Springhouse) May 29, 202 6 Fiscal Year 2026 - 2027 Administration Report
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III FISCAL YEAR 2026 - 2027 SPECIAL TAX REQUIREMENT FOR FACILITIES Since bonds have not yet been issued for CFD No. 2007 -2, the City is authorized to levy Special Tax A on Developed Property to pay directly for the acquisition or construction of facilities eligible to be financed by CFD No. 2007 - 2 and annual administrativ e expenses as provided for by the RMA.

TAX REQUIREMENT FOR SERVICES
City of Brawley CFD No. 2007 - 2 (Springhouse) May 29, 202 6 Fiscal Year 2026 - 2027 Administration Report
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IV FISCAL YEAR 2026 - 2027 SPECIAL TAX REQUIREMENT FOR SERVICES Pursuant to the RMA, the Special Tax B may be levied in CFD No. 2007 -2 to pay for (a) police and fire protection services, and (b) administrative expenses; less (c) a credit for funds available to reduce the annual Special Tax B levy, as determined by the CFD Administrator.

For fiscal year 2026 - 2027 the funds required from CFD No. 2007 - 2 exceed the maximum Special Tax B that can be collected from Developed Property. Therefore, the fiscal year 2026 - 2027 special tax requirement has been limited to $ 66,85 2, the amount that can be collected through the levy of the maximum special tax .
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8 SECTION V

METHOD OF APPORTIONMENT
City of Brawley CFD No. 2007 - 2 (Springhouse) May 29, 202 6 Fiscal Year 2026 - 2027 Administration Report
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V METHOD OF APPORTIONMENT
A Maximum Special Taxes
The amount of special taxes that CFD No. 2007 -2 may levy is strictly limited by the maximum special taxes set forth in the Rate and Method of Apportionment. The maximum Special Tax A is specified in Section C.1 of the RMA . The maximum Special Tax B is specified in Section C.2. On each July 1, commencing on July 1, 2008, the maximum Special Tax A and maximum Special Tax B shall be increased by an amount equal to two percent (2%) of the maximum special tax in effect for the p revious fiscal year .

B Apportionment of Special Tax A
The annual Special Tax A that is apportioned to each parcel is determined through the application of Section D.1 of the RMA.

The first step states that the Council shall levy the Special Tax A proportionately on each Assessor's Parcel of Developed Property at up to 100% of the Assigned Special Tax A. If the sum of the amount collected in step one is insufficient to satisfy the s pecial tax requirement for facilities, then the second step is applied. The second step states that the Council shall proportionately levy the Special Tax A on each Assessor's Parcel of Undeveloped Property up to the maximum Special Tax A applicable to eac h Assessor's Parcel of Undeveloped Property to satisfy the special tax requirement for facilities. The third and fourth steps are designed to accommodate changes in land use and are intended to be used only as a last resort. Since actual land uses have not substantially deviated from the original projections, these steps are not necessary.

As discussed in Section III, the Special Tax A will not be levied in fiscal year 2026 -2027 .

METHOD OF APPORTIONMENT
City of Brawley CFD No. 2007 - 2 (Springhouse) May 29, 202 6 Fiscal Year 2026 - 2027 Administration Report
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Table 3: FY 2026 - 2027 Special Tax A
Land Use
Class Description Residential Floor Area
FY 2026 - 2027
Assigned/Maximum
Special Tax A
FY 2026 - 2027
Actual Special
Tax A
1 Residential Property ≥ 1,700 s.f. $1,847.22 per unit $0.00 per unit 2 Residential Property 1,400 – 1,699 s.f. $1,764 .20 per unit $0.00 per unit 3 Residential Property 1,200 – 1,399 s.f. $1,606 .87 per unit $0.00 per unit 4 Residential Property < 1,200 s.f. $1,449 .52 per unit $0.00 per unit 5 Non - Residential Property N/A $27,385 .12 per Acre $0 .00 per Acre N/A Undeveloped Property N/A $27,774.10 per Acre $0 .00 per Acre C Apportionment of Special Tax B
The annual Special Tax B that is apportioned to each parcel is determined through the application of Section D.2 of the RMA.

Commencing with fiscal year 2007 -2008 and for each following fiscal year, the Council shall levy Special Tax B so that the amount of Special Tax B equals the special tax requirement for services. The special tax shall be levied proportionally on each Asses sor’s Parcel of Residential Property at up to 100% of the maximum Special Tax B.

Application of the maximum special tax generates Special Tax B revenues of $ 66,85 2 which is equal to the special tax requirement . The fiscal year 2026 - 2027 maximum Special Tax B and actual Special Tax B are shown for each classification of Developed Property in the following table .

Table 4: FY 2026 - 2027 Special Tax B
Description
FY 2026 - 2027
Maximum
Special Tax B
FY 2026 - 2027
Actual
Special Tax B
Residential Property $630 .68 per unit $630 .68 per unit Non - Residential Property $9,755.77 per Acre $0 .00 per Acre Please note, pursuant to the RMA, no Special Tax B shall be levied on Undeveloped Property.

A list of the actual Special Tax B levied against each parcel in CFD No. 2007 - 2 is included in Appendix C .
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APPENDIX A
Fiscal Year 2026 -2027
Administration Report
City of Brawley
Community Facilities District No. 200 7- 2
(Springhouse )

BOUNDARY MAP
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5f.2

APPENDIX B
Fiscal Year 2026 -2027
Administration Report
City of Brawley
Community Facilities District No. 200 7- 2
(Springhouse)

RATE AND METHOD OF

APPORTIONMENT
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CFD No. 2007-2 (Springhouse) Page 1

RATE AND METHOD OF APPORTIONMENT FOR

CITY OF BRAWLEY
COMMUNITY FACILITIES DISTRICT NO. 2007-2
(SPRINGHOUSE)
A Special Tax as hereinafter defined shall be levied on all Assessor’s Parcels in the City of Brawley Community Facilities District No. 2007-2 (Springhouse) ("CFD No. 2007-2") and collected each Fiscal Year commencing in Fiscal Year 2007-08, in an amount determined by the Council, according to the method of apportionment set forth herein. All of the real property in CFD No. 2007-2, unless exempted by law or by the provisions hereof, shall be taxed for the purposes, to the extent and in the manner herein provided.

A. DEFINITIONS
The terms hereinafter set forth have the following meanings:
"Acre" or "Acreage" means the land area of an Assessor’s Parcel as shown on an Assessor’s Parcel Map, or if the land area is not shown on an Assessor’s Parcel Map, the land area shown on the applicable final map, parcel map, condominium plan, or other recorded County parcel map.

"Act" means the Mello-Roos Community Facilities Act of 1982, as amended, being Chapter

2.5, Division 2 of Title 5 of the Government Code of the State of California.

"Administrative Expenses" means the following actual or reasonably estimated costs directly related to the administration of CFD No. 2007-2: the costs of computing the Special Taxes and preparing the annual Special Tax collection schedules (whether by the City or designee thereof or both); the costs of collecting the Special Taxes (whether by the City or otherwise); the costs of remitting the Special Taxes to the Trustee; the costs of the Trustee (including its legal counsel) in the discharge of the duties required of it under the Indenture; the costs to the City, CFD No. 2007-2 or any designee thereof of complying with arbitrage rebate requirements; the costs to the City, CFD No. 2007-2 or any designee thereof of complying with City, CFD No. 2007-2 or obligated persons disclosure requirements associated with applicable federal and state securities laws and of the Act; the costs associated with preparing Special Tax disclosure statements and responding to public inquiries regarding the Special Taxes; the costs of the City, CFD No. 2007-2 or any designee thereof related to an appeal of the Special Tax; the costs associated with the release of funds from an escrow account; and the City’s annual administration fees and third party expenses.

Administrative Expenses shall also include amounts estimated or advanced by the City or CFD No. 2007-2 for any other administrative purposes of CFD No. 2007-2, including attorney’s fees and other costs related to commencing and pursuing to completion any foreclosure, or otherwise addressing the disposition of delinquent Special Taxes. 5f.2
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"Assessor’s Parcel" means any real property to which an Assessor’s parcel number is assigned as shown on an Assessor’s Parcel Map.
"Assessor’s Parcel Map" means an official map of the County Assessor of the County designating parcels by Assessor’s parcel number.
"Assigned Special Tax A" means the Special Tax A for each Land Use Class of Developed Property within CFD No. 2007-2, as determined in accordance with Section C below. "Backup Special Tax A" means the Special Tax A applicable to each Assessor’s Parcel of Developed Property within CFD No. 2007-2, as determined in accordance with Section C below.
"Bonds" means any bonds or other debt (as defined in Section 53317(d) of the Act), whether in one or more series, issued by CFD No. 2007-2 under the Act. "CFD Administrator" means the official of the City, or designee thereof, responsible for determining the Special Tax Requirement for Facilities, the Special Tax Requirement for Services, and providing for the levy and collection of the Special Taxes. "CFD No. 2007-2" means the City of Brawley Community Facilities District No. 2007-2 (Springhouse).
"City" means the City of Brawley.
"Condominium" means a unit, whether attached or detached, meeting the statutory definition of a condominium contained in the California Civil Code Section 1351. "Council" means the City Council of the City, acting as the legislative body of CFD No. 2007-2.
"County" means the County of Imperial.
"Developed Property" means, for each Fiscal Year, all Taxable Property, exclusive of Other Taxable Property, for which a building permit for new construction was issued after January 1, 2007 and prior to January 1 of the prior Fiscal Year. "Fiscal Year" means the period starting July 1 and ending on the following June 30. "Indenture" means the indenture, fiscal agent agreement, resolution or other instrument pursuant to which Bonds are issued, as modified, amended and/or supplemented from time to time.
"Land Use Class" means any of the classes listed in Table 1 or Table 2 below. 5f.2
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"Maximum Special Tax" means the Maximum Special Tax A and/or Maximum Special Tax B, as applicable.
"Maximum Special Tax A" means the Maximum Special Tax A, determined in accordance with Section C.1 below, that can be levied in any Fiscal Year on any Assessor’s Parcel within CFD No. 2007-2.
"Maximum Special Tax B" means the Maximum Special Tax B, determined in accordance with Section C.2 below, that can be levied in any Fiscal Year on any Assessor’s Parcel within CFD No. 2007-2.
"Non-Residential Property" means all Assessor’s Parcels of Developed Property for which a building permit(s) was issued for a non-residential use. "Outstanding Bonds" means all Bonds which are deemed to be outstanding under the Indenture.
"Other Taxable Property" means Taxable Public Property and Taxable Property Owner Association Property.
"Property Owner Association Property" means, for each Fiscal Year, any property within the boundaries of CFD No. 2007-2 that was owned by a property owner association, including any master or sub-association, as of January 1 of the prior Fiscal Year. "Proportionately" means, for Developed Property, that the ratio of the actual Special Tax A levy to the Assigned Special Tax A is equal for all Assessor’s Parcels of Developed Property, and that the ratio of the actual Special Tax B levy to the Maximum Special Tax B is equal for all Assessor’s Parcels of Developed Property. For Undeveloped Property and Other Taxable Property, "Proportionately" means that the ratio of the actual Special Tax A levy per Acre to the Maximum Special Tax A per Acre is equal for all Assessor’s Parcels of Undeveloped Property or Other Taxable Property.
"Public Property" means, for each Fiscal Year, any property within CFD No. 2007-2 that is owned by, irrevocably offered for dedication to, or dedicated to the federal government, the State, the County, the City, or any other public agency as of June 30 of the prior Fiscal Year; provided however that any property leased by a public agency to a private entity and subject to taxation under Section 53340.1 of the Act shall be taxed and classified in accordance with its use. To ensure that property is classified as Public Property in the first Fiscal Year after it is acquired by, irrevocably offered for dedication to, or dedicated to a public agency, the property owner shall notify the CFD Administrator in writing of such acquisition, offer, or dedication not later than June 30 of the Fiscal Year in which the acquisition, offer, or dedication occurred.
"Residential Floor Area" means all of the square footage of living area within the perimeter of a residential structure, not including any carport, walkway, garage, overhang, patio, enclosed patio, or similar area. The determination of Residential Floor Area shall be 5f.2
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made by reference to the building permit(s) issued for such Assessor’s Parcel, or if the square footage is not available from this source, as otherwise determined by the CFD Administrator based on the recorded condominium plan or other available documents. "Residential Property" means all Assessor’s Parcels of Developed Property for which a building permit has been issued for purposes of constructing one or more residential dwelling units.
"Special Tax" means the Special Tax A and/or Special Tax B, as applicable. "Special Tax A" means the special tax to be levied in each Fiscal Year on each Assessor’s Parcel of Taxable Property to fund the Special Tax Requirement for Facilities. "Special Tax B" means the special tax to be levied in each Fiscal Year on each Assessor’s Parcel of Developed Property to fund the Special Tax Requirement for Services. "Special Tax Requirement for Facilities" means that amount required in any Fiscal Year for CFD No. 2007-2 to: (i) pay debt service on all Outstanding Bonds; (ii) pay periodic costs on the Bonds, including but not limited to, credit enhancement and rebate payments on the Bonds; (iii) pay all or a portion of the Administrative Expenses as determined by the CFD Administrator; (iv) pay any amounts required to establish or replenish any reserve funds for all Outstanding Bonds; (v) pay directly for acquisition or construction of CFD No. 2007-2 facilities eligible under the Act to the extent that the inclusion of such amount does not increase the Special Tax levy on Undeveloped Property; and (vi) pay for reasonably anticipated Special Tax A delinquencies based on the historical delinquency rate for CFD No. 2007-2 as determined by the CFD Administrator; less (vii) a credit for funds available to reduce the annual Special Tax A levy, as determined by the CFD Administrator pursuant to the Indenture.
"Special Tax Requirement for Services" means that amount required in any Fiscal Year for CFD No. 2007-2 to: (i) pay directly for police and fire protection services; (ii) pay Administrative Expenses not funded through the Special Tax Requirement for Facilities as determined by the CFD Administrator; less (iii) a credit for funds available to reduce the annual Special Tax B levy, as determined by the CFD Administrator. "State" means the State of California.
"Taxable Property" means all of the Assessor’s Parcels within the boundaries of CFD No. 2007-2 which are not exempt from the Special Tax pursuant to law or Section E below. "Taxable Property Owner Association Property" means all Assessor’s Parcels of Property Owner Association Property that are not exempt pursuant to Section E below. "Taxable Public Property" means all Assessor’s Parcels of Public Property that are not exempt pursuant to Section E below.
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"Trustee" means the trustee or fiscal agent under the Indenture. "Undeveloped Property" means, for each Fiscal Year, all Taxable Property not classified as Developed Property or Other Taxable Property.

B. ASSIGNMENT TO LAND USE CATEGORIES
Each Fiscal Year, all Taxable Property within CFD No. 2007-2 shall be classified as Developed Property, Other Taxable Property, or Undeveloped Property, and shall be subject to Special Taxes in accordance with the rate and method of apportionment determined pursuant to Sections C and D below. Developed Property shall be classified as Residential Property and Non-Residential Property. Residential Property shall be assigned to Land Use Classes 1 through 4. Non-Residential Property shall be assigned to Land Use Class 5.

The Assigned Special Tax A for Residential Property shall be based on the Residential Floor Area of the dwelling unit(s) located on the Assessor's Parcel, as specified in Table 1 below.

The Assigned Special Tax A for Non-Residential Property shall be based on the Acreage of the Assessor's Parcel.

C. MAXIMUM SPECIAL TAX

1. SPECIAL TAX A

a. Developed Property
(i) Maximum Special Tax A
The Maximum Special Tax A for each Assessor’s Parcel classified as Developed Property shall be the greater of (i) the amount derived by application of the Assigned Special Tax A or (ii) the amount derived by application of the Backup Special Tax A.
(ii) Assigned Special Tax A
The Assigned Special Tax A for each Land Use Class is shown below in Table 1.
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TABLE 1
Assigned Special Tax A for Developed Property in
CFD No. 2007-2
Land Use
Class Description Residential Floor Area FY 2007-08 Assigned Special Tax A 1 Residential Property ≥ 1,700 s.f. $1,268 per unit
2 Residential Property 1,400 – 1,699 s.f. $1,211per unit 3 Residential Property 1,200 – 1,399 s.f. $1,103 per unit 4 Residential Property < 1,200 s.f. $995 per unit
5 Non-Residential Property NA $18,798 per Acre
On each July 1, commencing July 1, 2008, the Assigned Special Tax A for each Land Use Class shall be increased by an amount equal to two percent (2%) of the amount in effect for the previous Fiscal Year. (iii) Backup Special Tax A
The Fiscal Year 2007-08 Backup Special Tax A shall be $18,798 per Acre. On each July 1, commencing July 1, 2008, the Backup Special Tax A shall be increased by an amount equal to two percent (2%) of the amount in effect for the previous Fiscal Year.

For the purpose of calculating the Backup Special Tax, the land area applicable to a Condominium shall be computed from the Acreage of the lot on which the Condominium is located, with the Acreage for such lot allocated equally among all of the Condominiums located or to be located on such lot.
(iv) Multiple Land Use Classes
In some instances an Assessor’s Parcel of Developed Property may contain more than one Land Use Class. The Assigned Special Tax A levied on an Assessor’s Parcel shall be the sum of the Assigned Special Tax A for all Land Use Classes located on that Assessor’s Parcel. The Maximum Special Tax A that can be levied on an Assessor’s Parcel shall be the sum of the Maximum Special Tax A that can be levied for all Land Use Classes located on that Assessor’s Parcel. For an Assessor’s Parcel that contains both Residential Property and Non-Residential Property, the Acreage of such Assessor’s Parcel shall be allocated to each type of property based on the amount of Acreage designated for each land use as determined by reference to the site plan approved for such Assessor’s Parcel. The 5f.2
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CFD Administrator’s allocation to each type of property shall be final.
b. Maximum Special Tax A for Undeveloped Property and Other Taxable Property
The Fiscal Year 2007-08 Maximum Special Tax A for Undeveloped Property and Other Taxable Property shall be $19,065 per Acre. On each July 1, commencing July 1, 2008, the Maximum Special Tax A for Undeveloped Property and Other Taxable Property shall be increased by an amount equal to two percent (2%) of the amount in effect for the previous Fiscal Year.

2. SPECIAL TAX B

a. Developed Property
(i) Maximum Special Tax B
The Fiscal Year 2007-08 Maximum Special Tax B for each
Assessor’s Parcel shall be the amount shown below in Table 2.

TABLE 2
Maximum Special Tax B for Developed Property
Fiscal Year 2007-08
Land Use
Class Description FY 2007-08 Maximum Special Tax B
1 – 4 Residential Property $432.92 per unit
5 Non-Residential Property $6,696.68 per Acre
On each July 1, commencing July 1, 2008, the Maximum Special Tax B shall be increased by an amount equal to two percent (2%) of the amount in effect for the previous Fiscal Year.
b. Undeveloped Property and Other Taxable Property
There shall be no Special Tax B levied on Undeveloped and Other Taxable Property.
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D. APPORTIONMENT OF THE ANNUAL SPECIAL TAX

First: The Special Tax A shall be levied Proportionately on each Assessor’s Parcel of Developed Property at up to 100% of the Assigned Special Tax A; Second: If additional monies are needed to satisfy the Special Tax Requirement for Facilities after the first step has been completed, the Special Tax A shall be levied Proportionately on each Assessor’s Parcel of Undeveloped Property at up to 100% of the Maximum Special Tax A for Undeveloped Property;
Third: If additional monies are needed to satisfy the Special Tax Requirement for Facilities after the first two steps have been completed, then the levy of the Special Tax A on each Assessor’s Parcel of Developed Property whose Maximum Special Tax A is determined through the application of the Backup Special Tax A shall be increased in equal percentages from the Assigned Special Tax A up to the Maximum Special Tax A for each such Assessor’s Parcel;
Fourth: If additional monies are needed to satisfy the Special Tax Requirement for Facilities after the first three steps have been completed, then the Special Tax A shall be levied Proportionately on each Assessor’s Parcel of Other Taxable Property at up to the Maximum Special Tax A for Other Taxable Property.

The Special Tax B shall be levied Proportionately on each Assessor’s Parcel of Residential Property at up to 100% of the Maximum Special Tax B.

1. SPECIAL TAX A
No Special Tax A shall be levied on up to 1.45 Acres of Public Property and Property Owner Association Property in CFD No. 2007-2. Tax-exempt status will be assigned by the CFD Administrator in the chronological order in which property becomes Public Property or Property Owner Association Property. However, should an Assessor’s Parcel no longer be classified as Public Property or Property Owner Association Property, its tax-exempt status will be revoked.

2. SPECIAL TAX B
No Special Tax B shall be levied on Undeveloped Property, Public Property, or Property Owner Association Property.

Interpretations may be made by the Council by ordinance or resolution for purposes of clarifying any vagueness or ambiguity in this Rate and Method of Apportionment.

G. MANNER OF COLLECTION
The Special Tax will be collected in the same manner and at the same time as ordinary ad valorem property taxes; provided, however, that CFD No. 2007-2 may directly bill the 5f.2
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Special Tax, may collect the Special Tax at a different time or in a different manner if necessary to meet its financial obligations, and may covenant to foreclose and may actually foreclose on delinquent Assessor’s Parcels as permitted by the Act.

H. PREPAYMENT OF SPECIAL TAX
The following definition applies to this Section H:
"CFD Public Facilities" means either $3.3 million in 2007 dollars, which shall increase by the Construction Inflation Index on July 1, 2008, and on each July 1 thereafter, or such lower number as (i) shall be determined by the CFD Administrator as sufficient to provide the public facilities to be provided by CFD No. 2007-2 under the authorized bonding program for CFD No. 2007-2, or (ii) shall be determined by the Council concurrently with a covenant that it will not issue any more Bonds to be supported by Special Taxes levied under this Rate and Method of Apportionment as described in Section D. "Construction Fund" means an account specifically identified in the Indenture to hold funds which are currently available for expenditure to acquire or construct public facilities eligible under the Act.
"Construction Inflation Index" means the annual percentage change in the Engineering News-Record Building Cost Index for the City of Los Angeles, measured as of the calendar year which ends in the previous Fiscal Year. In the event this index ceases to be published, the Construction Inflation Index shall be another index as determined by the CFD Administrator that is reasonably comparable to the Engineering News-Record Building Cost Index for the City of Los Angeles.
"Future Facilities Costs" means the CFD Public Facilities minus (i) public facility costs previously paid from the Construction Fund, (ii) moneys currently on deposit in the Construction Fund, and (iii) moneys currently on deposit in an escrow fund that are expected to be available to finance facilities costs.
"Outstanding Bonds" means all Previously Issued Bonds which are deemed to be outstanding under the Indenture after the first interest and/or principal payment date following the current Fiscal Year.
"Previously Issued Bonds" means all Bonds that have been issued by CFD No. 2007-2 prior to the date of prepayment.

1. Prepayment in Full
The obligation of an Assessor's Parcel to pay the Special Tax A may be prepaid and permanently satisfied as described herein; provided that a prepayment may be made only for Assessor’s Parcels of Developed Property, Undeveloped Property for which a building permit has been issued, Taxable Public Property, or Taxable Property Owner Association Property and only if there are no delinquent Special Taxes with 5f.2
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respect to such Assessor's Parcel at the time of prepayment. An owner of an Assessor's Parcel intending to prepay the Special Tax A obligation shall provide the CFD Administrator with written notice of intent to prepay. Within 30 days of receipt of such written notice, the CFD Administrator shall notify such owner of the prepayment amount of such Assessor's Parcel. The CFD Administrator may charge a reasonable fee for providing this service. Prepayment must be made not less than 45 days prior to the next occurring date that notice of redemption of Bonds from the proceeds of such prepayment may be given to the Trustee pursuant to the Indenture.

The Special Tax A Prepayment Amount (defined below) shall be calculated as summarized below (capitalized terms as defined below):

Bond Redemption Amount
plus Redemption Premium
plus Future Facilities Amount
plus Defeasance Amount
plus Administrative Fees and Expenses
less Reserve Fund Credit
less Capitalized Interest Credit
Total: equals Prepayment Amount
As of the proposed date of prepayment, the Special Tax A Prepayment Amount (defined below) shall be calculated as follows:

Paragraph No.:

1. Confirm that no Special Tax delinquencies apply to such Assessor’s Parcel.

3. (a) Divide the Assigned Special Tax A or Maximum Special Tax A, as applicable, computed pursuant to paragraph 2 by the total estimated Assigned Special Tax A for the entire CFD No. 2007-2 based on the Developed Property Special Tax A which could be charged in the current Fiscal Year on all expected development through buildout of the CFD No. 2007-2 plus the Maximum Special Tax A for an Assessor’s Parcel of Taxable Public Property or Taxable Property Owner Association Property being prepaid, excluding any Assessor’s Parcels which have been prepaid, and 5f.2
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(b) Divide the Backup Special Tax A computed pursuant to paragraph 2 by the estimated total Backup Special Tax A at buildout of the CFD No. 2007-2, excluding any Assessor’s Parcels which have been prepaid.

5. Multiply the Bond Redemption Amount computed pursuant to paragraph 4 by the applicable redemption premium, if any, on the Outstanding Bonds to be redeemed (the "Redemption Premium").

6. Compute the current Future Facilities Costs.

9. Determine the Special Tax A levied on the Assessor’s Parcel in the current Fiscal Year which has not yet been paid.

11. Add the amounts computed pursuant to paragraphs 8 and 9 and subtract the amount computed pursuant to paragraph 10 (the "Defeasance Amount").

12. Verify the administrative fees and expenses of CFD No. 2007-2, including the costs of computation of the prepayment, the costs to invest the prepayment proceeds, the costs of redeeming Bonds, and the costs of recording any notices to evidence the prepayment and the redemption (the "Administrative Fees and Expenses").

The amount computed pursuant to paragraph 7 shall be deposited into the Construction Fund. The amount computed pursuant to paragraph 12 shall be retained by CFD No. 2007-2.

The Special Tax B may not be prepaid.

2. Prepayment in Part
The Special Tax A on an Assessor’s Parcel of Developed Property or an Assessor’s Parcel of Undeveloped Property for which a building permit has been issued may be partially prepaid. 5f.2
City of Brawley August 24, 2007
CFD No. 2007-2 (Springhouse) Page 14
The amount of the prepayment shall be calculated as in Section H.1; except that a partial prepayment shall be calculated according to the following formula:

PP = [(PE-AE) x F] + AE
These terms have the following meaning:

I. TERM OF SPECIAL TAX

The Special Tax A shall be levied for a period not to exceed 40 years commencing in FY 2007-08. The Special Tax B shall be levied as long as necessary to meet the Special Tax Requirement for Services.

K:\CLIENTS2\Brawley\Mello\Springhouse\RMA\RMA _final.doc 5f.2

APPENDIX C
Fiscal Year 2026 -2027
Administration Report
City of Brawley
Community Facilities District No. 200 7- 2
(Springhouse)

SPECIAL TAX ROLL ,
FISCAL YEAR 2026 - 2027
5f.2
Appendix C
City of Brawley
CFD No. 2007-2
FY 2026-2027 Special Tax Roll

APN TAX CLASS
FY 2026-2027

SPECIAL TAX A
DTA Municipal Solutions
FY 2026-2027

SPECIAL TAX B
FY 2026-2027
TOTAL
048-460-001-000 1 $0.00 $630.68 $630.68
048-460-002-000 2 $0.00 $630.68 $630.68
048-460-003-000 4 $0.00 $630.68 $630.68
048-460-004-000 4 $0.00 $630.68 $630.68
048-460-005-000 2 $0.00 $630.68 $630.68
048-460-006-000 1 $0.00 $630.68 $630.68
048-460-007-000 1 $0.00 $630.68 $630.68
048-460-008-000 2 $0.00 $630.68 $630.68
048-460-009-000 4 $0.00 $630.68 $630.68
048-460-010-000 4 $0.00 $630.68 $630.68
048-460-011-000 2 $0.00 $630.68 $630.68
048-460-012-000 1 $0.00 $630.68 $630.68
048-460-013-000 1 $0.00 $630.68 $630.68
048-460-014-000 2 $0.00 $630.68 $630.68
048-460-015-000 4 $0.00 $630.68 $630.68
048-460-016-000 4 $0.00 $630.68 $630.68
048-460-017-000 2 $0.00 $630.68 $630.68
048-460-018-000 1 $0.00 $630.68 $630.68
048-460-019-000 1 $0.00 $630.68 $630.68
048-460-020-000 2 $0.00 $630.68 $630.68
048-460-021-000 4 $0.00 $630.68 $630.68
048-460-024-000 4 $0.00 $630.68 $630.68
048-460-025-000 2 $0.00 $630.68 $630.68
048-460-026-000 1 $0.00 $630.68 $630.68
048-460-027-000 1 $0.00 $630.68 $630.68
048-460-028-000 2 $0.00 $630.68 $630.68
048-460-029-000 4 $0.00 $630.68 $630.68
048-460-030-000 4 $0.00 $630.68 $630.68
048-460-031-000 2 $0.00 $630.68 $630.68
048-460-032-000 1 $0.00 $630.68 $630.68
048-460-033-000 1 $0.00 $630.68 $630.68
048-460-034-000 2 $0.00 $630.68 $630.68
048-460-035-000 4 $0.00 $630.68 $630.68
048-460-036-000 4 $0.00 $630.68 $630.68
048-460-037-000 2 $0.00 $630.68 $630.68
048-460-038-000 1 $0.00 $630.68 $630.68
048-460-039-000 1 $0.00 $630.68 $630.68
048-460-040-000 2 $0.00 $630.68 $630.68
048-460-041-000 4 $0.00 $630.68 $630.68
048-460-042-000 1 $0.00 $630.68 $630.68

Page 1 of 3 ends

5f.2
Appendix C
City of Brawley
CFD No. 2007-2
FY 2026-2027 Special Tax Roll

APN TAX CLASS
FY 2026-2027

SPECIAL TAX A
DTA Municipal Solutions
FY 2026-2027

SPECIAL TAX B
FY 2026-2027
TOTAL
048-460-043-000 1 $0.00 $630.68 $630.68
048-460-044-000 2 $0.00 $630.68 $630.68
048-460-046-000 1 $0.00 $630.68 $630.68
048-460-047-000 1 $0.00 $630.68 $630.68
048-460-048-000 2 $0.00 $630.68 $630.68
048-460-049-000 1 $0.00 $630.68 $630.68
048-460-050-000 2 $0.00 $630.68 $630.68
048-460-051-000 1 $0.00 $630.68 $630.68
048-460-052-000 2 $0.00 $630.68 $630.68
048-460-053-000 2 $0.00 $630.68 $630.68
048-460-054-000 2 $0.00 $630.68 $630.68
048-460-055-000 1 $0.00 $630.68 $630.68
048-460-056-000 2 $0.00 $630.68 $630.68
048-460-058-000 1 $0.00 $630.68 $630.68
048-460-059-000 1 $0.00 $630.68 $630.68
048-460-060-000 2 $0.00 $630.68 $630.68
048-460-061-000 1 $0.00 $630.68 $630.68
048-460-062-000 2 $0.00 $630.68 $630.68
048-460-063-000 1 $0.00 $630.68 $630.68
048-460-064-000 2 $0.00 $630.68 $630.68
048-460-065-000 1 $0.00 $630.68 $630.68
048-460-066-000 1 $0.00 $630.68 $630.68
048-460-067-000 2 $0.00 $630.68 $630.68
048-460-068-000 2 $0.00 $630.68 $630.68
048-460-069-000 1 $0.00 $630.68 $630.68
048-460-070-000 2 $0.00 $630.68 $630.68
048-460-071-000 2 $0.00 $630.68 $630.68
048-460-072-000 1 $0.00 $630.68 $630.68
048-460-073-000 2 $0.00 $630.68 $630.68
048-460-074-000 1 $0.00 $630.68 $630.68
048-460-075-000 1 $0.00 $630.68 $630.68
048-460-076-000 1 $0.00 $630.68 $630.68
048-460-077-000 1 $0.00 $630.68 $630.68
048-460-078-000 1 $0.00 $630.68 $630.68
048-460-079-000 1 $0.00 $630.68 $630.68
048-460-080-000 2 $0.00 $630.68 $630.68
048-460-081-000 2 $0.00 $630.68 $630.68
048-460-082-000 1 $0.00 $630.68 $630.68
048-460-083-000 1 $0.00 $630.68 $630.68
048-460-084-000 2 $0.00 $630.68 $630.68

Page 2 of 3 ends

5f.2
Appendix C
City of Brawley
CFD No. 2007-2
FY 2026-2027 Special Tax Roll

APN TAX CLASS
FY 2026-2027

SPECIAL TAX A
DTA Municipal Solutions
FY 2026-2027

SPECIAL TAX B
FY 2026-2027
TOTAL
048-460-085-000 2 $0.00 $630.68 $630.68
048-460-086-000 1 $0.00 $630.68 $630.68
048-460-087-000 1 $0.00 $630.68 $630.68
048-460-088-000 1 $0.00 $630.68 $630.68
048-460-089-000 2 $0.00 $630.68 $630.68
048-460-090-000 2 $0.00 $630.68 $630.68
048-460-091-000 1 $0.00 $630.68 $630.68
048-460-092-000 1 $0.00 $630.68 $630.68
048-460-093-000 2 $0.00 $630.68 $630.68
048-460-094-000 1 $0.00 $630.68 $630.68
048-460-095-000 2 $0.00 $630.68 $630.68
048-460-096-000 1 $0.00 $630.68 $630.68
048-460-097-000 1 $0.00 $630.68 $630.68
048-460-098-000 1 $0.00 $630.68 $630.68
048-460-099-000 2 $0.00 $630.68 $630.68
048-460-100-000 1 $0.00 $630.68 $630.68
048-460-101-000 1 $0.00 $630.68 $630.68
048-460-102-000 2 $0.00 $630.68 $630.68
048-460-103-000 2 $0.00 $630.68 $630.68
048-460-104-000 2 $0.00 $630.68 $630.68
048-460-105-000 2 $0.00 $630.68 $630.68
048-460-106-000 2 $0.00 $630.68 $630.68
048-460-107-000 1 $0.00 $630.68 $630.68
048-460-108-000 1 $0.00 $630.68 $630.68
048-460-109-000 1 $0.00 $630.68 $630.68
048-460-110-000 1 $0.00 $630.68 $630.68
Total Number of Parcels Taxed
Total FY 2026-2027 Special Tax $0.00 $66,852.08
0 106 106
$66,852.08

Page 3 of 3 ends

5f.2
18201 VON KARMAN AVENUE, SUITE 220
IRVINE , CA 926 12
PHONE (800) 969 - 4DTA
Public Finance
Public - Private Partnerships
Development Economics
Clean Energy Bonds
www.FinanceDTA.com
5f.2

Pursuant to the Rate and Method of Apportionment for City of Brawley CFD No. 2005-2, except for the initial levy to reimburse the City for the costs of forming CFD No. 2005-2, special taxes can only be levied on developed residential property.

Pursuant to the Rate and Method of Apportionment for City of Brawley CFD No. 2017-1, special taxes can only be levied on developed residential property.

Based on our review of the City’s building permit records, there is no developed residential property within CFD Nos. 2005-2 and 2017-1. As a result, there will be no fiscal year 2026- 2027 special taxes levied on property in CFD Nos. 2005-2 and 2017-1.

Should you have any questions or concerns, please contact me at (800) 969-4DTA.

Sincerely,
Andrea Roess
Managing Director
5f.2
City of Brawley
City Council
June 16, 2026
Agenda Item No 5g

STAFF REPORT
To: City Council
From: Valerie Sonico, Deputy City Clerk
Prepared by: Valerie Sonico, Deputy City Clerk
Subject: November 3, 2026, Municipal Election
RECOMMENDATION:

Adopt two (2) Resolutions for the November 3, 2026, Municipal Election:

1. Resolution No. 2026-27 Calling and Giving Notice of the Holding of a General Municipal Election on Tuesday, November 3, 2026, for the Election of Two City Council Members.

2. Resolution No. 2026-28 Requesting that the Imperial County Board of Supervisors consolidate the City's November 3, 2026, General Municipal Election with the Statewide General Election on the Same Date and Authorizing the County Elections Department to Canvass Election Returns.

BACKGROUND INFORMATION:

Under California law governing general law cities, the City of Brawley must call and notice a General Municipal Election for the selection of municipal officers. Council seats currently held by Gilbert Rebollar and Perry Monita are scheduled for election for full four‑year terms.

Resolution No. 2026‑27 serves to comply with State and County election requirements by formally calling for the municipal election and giving notice of the election date, polling hours, offices to be filled, and respective terms. Brawley’s municipal elections are governed by City Ordinance No. 2017‑03 (codified in Brawley Municipal Code Section 11.2), which sets Election Day as the first Tuesday after the first Monday in November of even‑numbered years. State and County law further require that such resolutions be adopted no later than 123 days prior to Election Day, which for the 2026 election cycle is July 3, 2026.

Resolution No. 2026‑27 also authorizes the City Clerk to coordinate with the Imperial County Registrar of Voters to procure ballots, notices, supplies, and all necessary election materials as required by law.

Resolution No. 2026‑28 requests that the Imperial County Board of Supervisors permit consolidation of Brawley’s General Municipal Election with the statewide election administered by the County and affirms the City’s agreement to reimburse the County for its share of election-related costs. Brawley has historically consolidated its elections with the County due to the administrative efficiency and cost savings it provides.
5g
The services provided by the Imperial County Registrar of Voters include ballot design, printing, mailing, vote center and polling place coordination and staffing, poll worker training, ballot collection, vote tallying and publication, and voter registration database maintenance. As with the first resolution, this resolution must also be submitted no later than 123 days before Election Day (July 3, 2026).

Resolution No. 2026‑28 further requests that the County Elections Department conduct the canvass of the City’s election returns and administer the consolidated election using unified precincts, poll workers, and procedures to ensure accuracy and efficiency.

Adoption of Resolutions 2026‑27 and 2026‑28 will satisfy State and County legal requirements, call and notice the City’s General Municipal Election, and authorize its consolidation with the Statewide General Election on November 3, 2026.

FISCAL IMPACT:

The Imperial County Registrar of Voters has not yet provided a cost estimate for consolidated election services. The city has budgeted $50000.00 for these services in the fiscal year 2026-27 budget, in the City Clerk Elections Technical Services account (101-112.100-730.200) Variables affecting the final amounts include the number of jurisdictions that participate, the final number of registered voters receiving pamphlets, the number of measures added to the pamphlet, providing vote-by-mail ballots to all registered voters, and increases to postage, paper, gas, vendor, and staff costs.

ALTERNATIVES:

1. Adopt the resolutions as presented.

2. Provide direction for revisions.

3. Decline to adopt. However, this is not recommended, as these resolutions are required under the Brawley Municipal Code and the California Government Code to lawfully call and conduct the General Municipal Election. Failure to adopt would result in non‑compliance with statutory election deadlines and obligations.

ATTACHMENTS:

1. Resolution 2026-27 State Election Consolidation

2. Resolution 2026-28 County Election Consolidation
REPORT COORDINATED WITH (other than person preparing the staff report):

Staff, Title or Consultant, Agency
Emmet Fried, Assistant to the City Manager,
REPORT APPROVAL(S):

Staff, Title or Consultant, Agency Status – Date of Status Rebecca Terrazas-Baxter, City Manager Approved - 6/11/2026 Silvia Luna, Finance Director Approved - 6/11/2026
5g
RESOLUTION NO. 2026-27

RESOLUTION OF THE CITY COUNCIL OF THE CITY OF BRAWLEY, CALIFORNIA CALLING AND

GIVING NOTICE OF THE HOLDING OF A GENERAL MUNICIPAL ELECTION TO BE HELD ON TUESDAY, NOVEMBER 3, 2026, FOR THE ELECTION OF CERTAIN OFFICERS AS REQUIRED BY THE PROVISIONS OF THE LAWS OF THE STATE OF CALIFORNIA RELATING TO GENERAL LAW CITIES.

WHEREAS, under the provisions of the laws relating to general law cities in the state of California, a general municipal election shall be held on Tuesday, November 3, 2026, for the election of municipal officers.

NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF BRAWLEY, CALIFORNIA, DOES RESOLVE, DECLARE, DETERMINE, AND ORDER AS FOLLOWS:

SECTION 1. That pursuant to the requirements of the laws of the state of California relating to general law cities and city ordinance no. 2017-03, there is a call and order to hold a general municipal election in the City of Brawley, California, on Tuesday, November 3, 2026, for the purpose of electing two (2) members of the city council for the full term of four (4) years to the seats now held by Gilbert Rebollar and Perry Monita.

SECTION 2. That the ballots to be used at the election shall be in form and content as required by law.

SECTION 3. That the City Clerk is authorized, instructed, and directed to coordinate with the County of Imperial Registrar of Voters to procure and furnish any and all official ballots, notices, printed matter, and all supplies, equipment, and paraphernalia that may be necessary in order to properly and lawfully conduct the election.

SECTION 4. That, in accordance with elections code § 14212 and/or any other law or executive order applicable to conducting the election, the polls for the election shall be open at seven o'clock a.m. on the day of the election and shall remain open continuously from that time until eight o'clock p.m. of the same day when the polls shall be closed, except as provided in § 14401 of the Elections Code of the State of California and/or any other law or executive order applicable to conducting the election.

SECTION 5. That in all particulars as recited in this resolution, the election shall be held and conducted as provided by law for holding municipal elections.

SECTION 6. That notice of the time and place of holding the election is given, and the City Clerk is authorized, instructed, and directed to give further notice of the election, in time, form, and manner as required by law.

SECTION 7. That in the event of a tie vote (if any two or more persons receive an equal and the highest number of votes for an office) as certified by the County of Imperial Registrar of Voters, the city council in accordance with election code § 15651(a) shall set a date and time and place and summon the candidates who have received the tie votes to appear and will determine the tie by lot.
5g.1
SECTION 8. That the City Clerk shall certify the passage and adoption of this Resolution and enter it into the permanent record of resolutions.

APPROVED, PASSED, AND ADOPTED at a regular meeting of the Brawley City Council held on the 16th day of June 2026. m/s/c

CITY OF BRAWLEY, CALIFORNIA
__________________________
JJ Galvan, Mayor
ATTEST:
__________________________
Ana Gutierrez, City Clerk

STATE OF CALIFORNIA

COUNTY OF IMPERIAL

CITY OF BRAWLEY
I, ANA GUTIERREZ, City Clerk of the City of Brawley, California, DO HEREBY CERTIFY that the foregoing Resolution 2026-27 was passed and adopted by the City Council of the City of Brawley, California, at a regular meeting held on the 16th day of June 2026 and that it was so adopted by the following roll call vote: m/s/c
AYES:

NAYES:

ABSTAIN:

ABSENT:

DATED: June 16, 2026 _______________________________
Ana Gutierrez, City Clerk
5g.1
RESOLUTION NO. 2026-28

RESOLUTION OF THE CITY COUNCIL OF THE CITY OF BRAWLEY, CALIFORNIA, REQUESTING THE

BOARD OF SUPERVISORS OF THE COUNTY OF IMPERIAL TO CONSOLIDATE A GENERAL MUNICIPAL ELECTION TO BE HELD ON NOVEMBER 3, 2026, WITH THE STATEWIDE GENERAL ELECTION TO BE HELD ON THE DATE PURSUANT TO § 10403 OF THE ELECTIONS CODE
WHEREAS, the City Council of the City of Brawley called a General Municipal Election to be held on November 3, 2026, for the purpose of the election of two (2) Members of the City Council and WHEREAS, it is desirable that the General Municipal Election be consolidated with the Statewide General Election to be held on the same date and that within the city, the precincts, polling places and election officers of the two elections be the same, and that the county election department of the County of Imperial canvass the returns of the General Municipal Election and that the election be held in all respects as if there were only one election.

NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF BRAWLEY DOES RESOLVE, DECLARE, DETERMINE, AND ORDER AS FOLLOWS:

SECTION 1. That pursuant to the requirements of § 10403 of the Elections Code, the Board of Supervisors of the County of Imperial is hereby requested to consent and agree to the consolidation of a General Municipal Election with the Statewide General Election on Tuesday, November 3, 2026, for the purpose of electing two (2) Members of the City Council for the full term of four (4) years to the seats now held by Gilbert Rebollar and Perry Monita.

SECTION 2. The County Election Department is authorized to canvass the returns of the General Municipal Election. The election shall be held in all respects as if there were only one election, and that the ballots to be used shall be in the form and content as required by law.

SECTION 3. That the City of Brawley requests the Board of Supervisors to issue instructions to the county Elections Department to take all steps necessary for the holding of the consolidated election.

SECTION 4. The City of Brawley recognizes that the County will incur additional costs by reason of this consolidation and agrees to reimburse the County for any such costs.

SECTION 5. That the City Clerk is hereby directed to file a certified copy of this resolution with the Board of Supervisors and the Elections Department of the County of Imperial.

SECTION 6. That the City Clerk shall certify the passage and adoption of this resolution and enter it into the permanent record of resolutions.
5g.2
APPROVED, PASSED, AND ADOPTED at a regular meeting of the Brawley City Council held on the 16th day of June 2026.

CITY OF BRAWLEY, CALIFORNIA
___________________________
JJ Galvan, Mayor
ATTEST:
____________________________
Ana Gutierrez, City Clerk

STATE OF CALIFORNIA

COUNTY OF IMPERIAL

CITY OF BRAWLEY
I, ANA GUTIERREZ, City Clerk of the City of Brawley, California, DO HEREBY CERTIFY that the foregoing Resolution 2026-28 was passed and adopted by the City Council of the City of Brawley, California, at a regular meeting held on the 16th day of June 2026, and that it was so adopted by the following roll call vote: m/s/c
AYES:

NAYES:

ABSTAIN:

ABSENT:

DATED: June 16, 2026 ________________________________
Ana Gutierrez, City Clerk
5g.2
City of Brawley
City Council
June 16, 2026
Agenda Item No 5h

STAFF REPORT
To: City Council
From: Ana Gutierrez, Acting Public Works Operations Manager Prepared by: Ana Gutierrez/Juan Manuel Cabera, Acting PW Oper. Manager/Interim Lead/Senior Engineer
Subject: Authorize Change Order No. 1 for the Western Avenue Improvements Project.

RECOMMENDATION:

Approve Change Order No. 1 with Rove Engineering Inc. in the amount of $32,980.00 for additional Hot Mix Asphalt (HMA) Leveling Course material utilized during construction and authorize the City Manager to execute all documentation.

BACKGROUND INFORMATION:

On November 4, 2025, the City awarded a construction contract to Rove Engineering Inc. in the amount of $650,566.85 for the Pavement Rehabilitation Project. The City Council also approved a 15% contingency of $97,585.03, bringing the total authorized project budget to $748,151.88.

The project scope included milling of the existing roadway, placement of a ½-inch Hot Mix Asphalt (HMA) leveling course, application of an Asphalt Rubber Aggregate Membrane (ARAM), and placement of 0.10 feet of Asphalt-Rubber Hot Mix (ARHM).

During construction, it was determined that an additional leveling course was needed to achieve a smooth, uniform roadway surface. Existing roadway conditions required varying thicknesses of HMA leveling course material to correct surface irregularities and prevent uneven pavement conditions.

As a result, the contractor placed leveling course material at thicknesses ranging from approximately

0.75 to 1.0 inches, exceeding the original estimated quantities. The increased quantity of HMA leveling course material resulted in additional construction costs.

Change Order No. 1 reflects the increased quantities of Hot Mix Asphalt Leveling Course material required to complete the project. The total increase associated with these additional quantities is $32,980.00. Credits totaling $1,363.00 from several bid items partially offset these costs.

Approval of Change Order No. 1 will reconcile actual field quantities with the original contract bid quantities and allow the project to be finalized within the authorized budget. The approved contingency is sufficient to cover the change order, and no additional project funding is required.

Staff recommends approval of Change Order No. 1 with Rove Engineering Inc. in the amount of $32,980.00. The change order reflects actual construction quantities necessary to provide a smooth 5h
and durable roadway surface and remains within the contingency previously authorized by the City Council.

FISCAL IMPACT:

The proposed change order increases the contract amount by $32,980.00. Credits totaling $1,363.00 from several bid items offset a portion of the increase, resulting in a revised contract amount of $682,183.85.

The originally approved project contingency of 15%, totaling $97,585.03, is sufficient to cover this change order. No additional funding or budget appropriation is required.

ALTERNATIVES:

No alternative is recommended at this time.

ATTACHMENTS:

1. Change Order

2. Schedule of Values
REPORT COORDINATED WITH (other than person preparing the staff report):

Staff, Title or Consultant, Agency
Juan Manuel Cabrera, Interim Lead/Senior Engineer, ,
REPORT APPROVAL(S):

Staff, Title or Consultant, Agency Status – Date of Status Silvia Luna, Finance Director Approved - 6/12/2026
Rebecca Terrazas-Baxter, City Manager Approved - 6/12/2026 5h

CONTRACT CHANGE ORDER

Page 1 of 2 ends

City of Brawley
Public Works Department
Date: June 16, 2026 Project Name: Street Improvements along Western Ave. from W. Main St. to Hwy. 86
To: Rove Engineering, Inc. Contractor: Rove Engineering, Inc 2990 Myers Street
Riverside, CA 92903 Contract No.: 2024-01
Change No. 1
Attn. : Miguel Vizcarra, Project Manager
Subject: Increase in leveling course tonnage
Description and Justification of Change in Scope:
(1) Change Order for asphalt concrete leveling course with 1/2“ HMA. Asphalt thicknes varies from

0.75-inch to 1-inch.

Cost Estimate for the Above:

Schedule A
Item Description Qty Unit
Unit
Price Total

1. 2.A Asphalt concrete leveling course with
1/2“ HMA (.75” Thick)
170 TON $ 194.00 $ 32,980.00

2. Crack Filing and Type II Slurry Credit ($ 1,223.30)

3. ARAM Credit ($ 140.00)
Subtotal $ 31,616.70
Less 5% retention -$ 1,580.83
TOTAL AMOUNT OF THIS CHANGE ORDER: $ 30,035.87
The contractor will be paid the agreed-upon price upon completion of the work. The above list prices include full compensation for all labor, materials tools, and equipment required to complete the work in compliance with plans and original contract specifications and to the satisfaction of the Director of Public Works.

Specifications, where pertinent and not in conflict with the above, shall apply to these changes.

This work's time extension will be deferred. This document will become an amendment to the contract, and all provisions of the contract will apply thereto.

TOTAL ADDITIVE CHANGE: $31,616.70
Current Contract amount: $ 650,566.85
Amount of Change: $ 31,616.70
New Contract amount: $ 682,183.55
5h.1

CONTRACT CHANGE ORDER

Page 2 of 2 ends

Brawley City CouncilJune 16, 2026

Brawley City Council
June 16, 2026