AGENDA
ITEM
10 AGENDA
CALEXICO California ITEM
I county WHERE CALIFORNIA AND MEXICO MEET
IO
CITY COUNCIL
AGENDA STAFF REPORT
DATE: June 17, 2026
TO: Mayor and City Council
APPROVED BY: Benjamin Martinez, City Manager
PREPARED BY: Karla Chaparro, Finance Director Le
SUBJECT: The City Council of the City of Calexico Acting in its Capacity as the Legislative Body for the Calexico Community Facilities District No. 2013-1 (Gran Plaza) Adopt Resolution Authorizing the Levy of Special Taxes of such District for Fiscal Year 2026-27
==-=
Recommendation:
It is recommended that the City Council of the City of Calexico, acting in its capacity as the legislative body for the City of Calexico Community Facilities District No. 2013-1 (Gran Plaza), adopt a resolution determining and authorizing the levy of special taxes of such district for Fiscal Year 2026-27.
Background:
Community Facilities District (CFD No. 2013-1 Gran Plaza) was formed in 2013 as a legally constituted government entity established under the Mello-Roos Community Facilities Act of 1982. The Act provides an alternative method for the financing of certain facilities and services.
Specifically, this CFD is authorized to levy an annual special tax to pay, in whole or in part, the approved costs of the following:
• The administrative costs and other incidental expenses of the District; • The interest scheduled for collection on the outstanding bonded indebtedness related to the District;
• The principal scheduled for collection on the outstanding term bonds related to the applicable Improvement Area;
• The sinking payments scheduled for collection on the outstanding term bonds relating to the applicable Improvement Area;
• Amounts, if any, needed to replenish the applicable Reserve Account of the Bond fund to the level of the Reserve Requirement; and
• Amounts, if any, required to bring the amount on deposit in the Rebate Fund to the required level.
The authorized services are funded through the annual levy and collection of special taxes from all the property subject to the tax and located within the Improvement Area No. 1 of the district.
Discussion & Analysis:
The special tax levy recommended in the report is the applied special tax rate under the current ordinance. Calculation of the Special Tax is performed annually by the District Rate Consultant. The calculation is documented in the District's Annual Report (Attachment 3).
The recommended FY 2026-27 levy is $243,298. The special tax expenditure components for debt service and administration remain generally consistent with the prior year. However, the recommended levy reflects a decrease from the prior year levy of $277,774, primarily due to the availability of $100,000 in City funds that will be used to offset a portion of next year's debt service requirements.
Fiscal Impact
The Special Tax levy will provide revenue for the District's proposed budget for its debt service and administrative costs in FY 2026-27.
Attachments:
Resolution Authorizing FY 2026-27 Levy of Special Taxes within CFD 2013-1.
Exhibit A - Community Facilities District No. 2013-1 (Gran Plaza) FY 2026-27 Special Tax Rates.
3. Community Facilities District No. 2013-1 (Gran Plaza) Annual Special Tax Report, Fiscal Year 2026/2027
2 ATTACHMENT 1
RESOLUTION 2026-—
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF CALEXICO, CALIFORNIA,
DETERMINING AND LEVYING THE SPECIAL TAX IN COMMUNITY FACILITIES DISTRICT NO. 2013-1
WHEREAS, The City Council (the "City Council") of the City of Calexico is the legislative body of Community Facilities District No. 2013-1 (Gran Plaza) (the "District"), which District was established pursuant to the provisions of the Mello-Roos Community Facilities Act of 1982, as amended, being Chapter 2.5, Part 1, Division 2, Title 5 of the government code of the State of California (the "Act);
WHEREAS, this City Council, by Ordinance No. 1147 as authorized by Section 53340 of the Government Code of the State of California (the "Ordinance"), has authorized the levy of a special tax to pay for costs and expenses related to said District, and this City Council is desirous to establish the maximum rate of the special tax for the District to be collected for the next fiscal year.
NOW THEREFORE BE IT RESOLVED by the City Council of the City of Calexico as follows:
Section 1: the preceding recitals are true and correct.
Section 2: that the City Council does, by the passage of this resolution authorize the levy of special taxes at the rates set forth in Exhibit "A" below, referenced and so incorporated.
Section 3: The rate determined and as set forth above does not exceed the amount as previously authorized by the Ordinance and is not in excess of that amount previously approved by the qualified electors of the applicable Improvement Area of the District, and is exempt from Proposition 218, Section XIIID of the California State Constitution. After adoption of this Resolution, the City Manager or his/her designee, may make any necessary modification to these special taxes to correct 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 modification shall not result in an increase in the tax applicable to any category of parcels.
Section 4: The proceeds of the Special Tax shall be used to pay, in whole or in part, the approved costs of the following:
A. The Administrative costs and other incidental expenses of the District.
B. The interest scheduled for collection on the outstanding bonded indebtedness related to the District;
C. The principal scheduled for collection on the outstanding term bonds related to the applicable Improvement Area;
Resolution No. 2026-
D. ' The sinking payments scheduled for collection on the outstanding term bonds relating to the applicable Improvement Area;
E. Amounts, if any, needed to replenish the applicable Reserve Account of the Bond Fund to the level of the Reserve Requirement; and
F. Amounts, if any, required to bring the amount on deposit in the Rebate Fund to the required level.
Section 5: The Auditor-Controller of the County of Imperial is hereby directed to enter in the next County assessment roll on which taxes will become due, opposite each lot or parcel of land affected, the installment of the special tax. Reference is made to attached Exhibit "A" for the maximum rates and applied rates of the Special Taxes.
Section 6: All applicable Special Taxes collected will be paid to the trustee for deposit in the applicable Special Tax Fund upon receipt by the City of Calexico from the Auditor-Controller pursuant to the terms of the Indenture of Trust.
Section 7: The Auditor-Controller shall, at the close of the tax collection period, promptly render to the City Manager or his/her designee a detailed report showing the amounts of the Special Tax installments, penalties, interest, and fees collected, and from which properties collected. Any expenses to be paid to the Auditor-Controller for carrying out the forgoing responsibilities shall be in accordance with a contact, if any, entered into between the district and the Auditor-Controller, pursuant to Section 29304 of the Government Code of the State of California or as otherwise provided by law.
Section 8: This resolution shall take effect immediately upon its passage and adoption.
PASSED, APPROVED AND ADOPTED this 17" day of June, 2026, by the following vote:
AYES:
NOES:
ABSTAIN:
ABSENT:
Victor Legaspi, Mayor of the City of Calexico
ATTEST:
Veronica Alvarado, City Clerk
Resolution No. 2026-—
APPROVED AS TO FORM:
Mitchell A. Driskill, City Attorney
State of California
County of Imperial ) ss.
City of Calexico )
I, Veronica Alvarado, City Clerk of the City of Calexico, do hereby certify that the above Resolution No. 2026- _ was approved at a regular City Council meeting held on the 17" day of June, 2026, by the following vote to wit:
AYES:
NOES:
ABSTAIN:
ABSENT:
Veronica Alvarado, City Clerk
ATTACHMENT 2
Resolution No. 2026-—
EXHIBIT "A"
COMMUNITY FACILITIES DISTRICT NO. 2013-1
(GRAN PLAZA)
IMPROVEMENT AREA NO. 1
FISCAL YEAR 2026/2027
SPECIAL TAX RATES
Land Use Type Maximum Special Tax Rate Applied Special Tax Rate Developed Property $20,000.00 per acre $14,303.23 per acre Undeveloped Property $20,000.00 per acre $0.00 per acre IMPROVEMENT AREA NO. 2
FISCAL YEAR 2026/2027
SPECIAL TAX RATES
Land Use Type Maximum Special Tax Rate Applied Special Tax Rate Developed Property $20,000.00 per acre $0.00 per acre
Undeveloped Property $20,000.00 per acre $0.00 per acre ATTACHMENT 3
CALEXICO
City of Calexico
Community Facilities District No. 2013-1
(Gran Plaza)
Annual Special Tax Report
Fiscal Year 2026/2027
Prepared for:
KOPPEL & GRUBER City of Calexico
PUBLIC FINANCE 608 Heber Avenue
334 Via Vera Cruz, Suite 256 Calexico, CA 92231
San Marcos. California 92078 760-768-2110
760-510-0290
[email protected]
TABLE OF CONTENTS
Introduction. 1
Section I. Special Tax Levy for FY 2026/2027..
A. Annual Special Tax Requirement....
B. Estimated Administrative Expenses..
C. Distribution of Special Tax ..
D. Prepayment Summary .....
Section II. Summary of Delinquent Special Taxes 4
Section III. Fund Balances & Descriptions... ... 5
Section IV. Background of CFD No. 2013-1.
A. Summary Table of Information..
B. CFD No. 2013-1 Background
C. Boundaries..
Section V. The Bonds
A. Summary Table of Information.....
B. Authority and Purpose of the Bonds
C. Covenant for Judicial Foreclosure...
D. Arbitrage Covenants.
E. Bond Call Summary.
Section VI. Development Summary.. 9
APPENDICES
Attachment 1 - FY 2026/2027 Special Tax Roll
Attachment 2 - FY 2025/2026 Delinquency Report
Attachment 3 - Boundary Map
Attachment 4 - Debt Service Schedule
Attachment 5 - Development Map
INTRODUCTION
This Annual Special Tax Report ("Report") summarizes certain general, financial and administrative information related to Community Facilities District No. 2013-1 (Gran Plaza) ("CFD No. 2013-1") of the City of Calexico ("City") and their Special Tax Bonds, Issue of 2014 ("Bonds"), which were issued on February 4, 2014, in the original principal amount of $7,000,000. The Report outlines the following for CFD No. 2013-1 IA-1: (I) Special Tax Levy for Fiscal Year 2026/2027, (II) Summary of Delinquent Special Taxes, (III) Fund Balances & Descriptions, (V) Background of CFD No. 2013-1, and (V) Development Summary. The Report also includes Attachments that are referenced by and/or supplement the information outlined herein. All capitalized terms not defined herein are used as defined in the Rates and Methods of Apportionment of Special Taxes for Improvement Area No. 1 ("IA-1") and Improvement Area No. 2 ('IA-2") (each an "RMA" or collectively the "RMAs").
City of Calexico, Community Facilities District No. 2013-1 (Gran Plaza) 1 Annual Special Tax Report FY 2026/2027
SECTION I. SPECIAL TAX LEVY FOR FY 2026/2027
Section I of the Report contains information for the determination of the Fiscal Year ("FY") 2026/2027 Special Tax levy.
A. Annual Special Tax Requirement
The Annual Special Tax Requirement for IA-1 represents the interest and principal payments due on the Bonds in Calendar Year 2027, estimated Administrative Expenses, and anticipated delinquencies for FY 2026/2027. The Annual Special Tax Requirement for FY 2026/2027 is $243,298.00, which is calculated in accordance with the Covenant Agreement and the RMA.
The following table shows the calculation used to determine the FY 2026/2027 Annual Special Tax Requirement. FY 2025/2026 amounts are shown for comparison.
FY 2026/2027 FY 2025/2026
Description Requirement Requirement
Special Tax Components:
Funds Needed for Debt Service Payments $509,650.00 $509,150.00 Less: City Pooled Funds Contribution' ($100,000.00) $0.00 Administrative Expenses $30,475.00 $29,877.00
Anticipated Delinquencies $2,433.00 $2,778.00
Subtotal: Total Special Tax Components $442,558.00 $541,805.00 Annual Sales Tax Covenant Consideration Calculation:
Total Annual Sales Tax Revenue for Operating Year2 $499,260.00 $564,031.00 Less: First City Retention ($300,000.00) ($300,000.00)
Subtotal: Remainder Available for Debt Service Payments $199,260.00 $264,031.00 Total Special Tax Requirement $243,298.00 $277,774.00
Available funds are being held by the City on behalf of CFD No. 2013-1 to make a portion of the upcoming debt service payment.
2 As reported by HdL Companies on April 3, 2026, for the time period of January 1, 2025 through December 31, 2025.
3 The total Special Tax Requirement is the result of the Total Special Tax Components, less the remainder available for annual debt service payments.
There was no levy requirement within IA-2 for FY 2026/2027.
B. Estimated Administrative Expenses
Each year a portion of the Special Tax levy goes to pay the ongoing costs of administration.
The FY 2026/2027 Administrative Expenses for IA-1 are shown in the table below followed by a description of each line item. FY 2025/2026 amounts are shown for comparison.
City of Calexico, Community Facilities District No. 2013-1 (Gran Plaza) 2 Annual Special Tax Report FY 2026/2027
Expense Description FY 2026/2027 Budget FY 2025/2026 Budget City Staff and Expenses $19,857.00 $19,691.00
Consultant Fees and Expenses $10,065.00 $9,633.00
County Tax Collection Fees $53.00 $53.00
Other Fees and Expenses $500.00 $500.00
Total Expenses $30,475.00 $29,877.00
City Staff and Expenses - Includes staff time spent on the administration of CFD No. 2013-1 IA-1, its accounts and obligations as well as expenses related to CFD No. 2013-1 IA-1 including postage, supplies, copying, telephone, and technology costs.
Consultant Fees and Expenses - Includes the City's estimated costs to hire consultants related to the administration of CFD No. 2013-1 IA-1. Consultants used include attorneys, fiscal agent and the special tax administrator. These consultants monitor the special taxes collected by CFD No. 2013-1 IA-1, provide for the timely payment of debt service, and compliance with State and Federal laws and reporting requirements.
County Tax Collection Fee - Refers to the processing fee charge by the County of Imperial (County") for placing the Special Taxes on the County Property Tax roll. The County currently charges a Basic Annual Charge of $65.00 (which has been prorated between the each of the City's CFDs), plus $20.00 for each fund maintained, plus $0.10 per each billed parcel.
Other Fees and Expenses - This item has been added to protect CFD No. 2013-1 IA-1 from unanticipated unbudgeted costs.
C. Distribution of Special Tax
The Special Taxes for Facilities that CFD No. 2013-1 IA-1 may levy are limited by the RMA.
The number of acres, the FY 2026/2027 Annual Special Tax rate (Maximum and Applied), and aggregate levy amount for each Special Tax classification for IA-1 are listed in the table below. (Please see Attachment 1 for a copy of the FY 2026/2027 Preliminary Special Tax Roll.) FY 2026/2027
FY 2026/2027 Applied
Number Maximum Annual Percent of FY 2026/2027
Land Use Class of Acres Special Tax Special Tax Maximum Levy Amount Developed 17.01 $20,000.00 $14,303.23 71.52% $243,298.00 Undeveloped 35.34 $20,000.00 $0.00 0.00% $0.00
Total 52.35 NA NA NA $243,298.00
Any difference between the special tax requirement detail shown in Section I.A. above and the actual levy amount is due to rounding.
D. Prepayment Summary
No property owners have prepaid their Special Tax obligation within CFD No. 2013-1 IA-1.
City of Calexico, Community Facilities District No. 2013-1 (Gran Plaza) Annual Special Tax Report FY 2026/2027
SECTION II. SUMMARY OF DELINQUENT SPECIAL TAXES
Delinquent Special Taxes as of January 25, 2026, for FY 2025/2026 and the previous four (4) fiscal years are summarized in the table below (There are no delinquencies in any of the prior fiscal years. Please see Attachment 2 for a copy of the current Delinquency Report):
Delinquency
No. of No. of Total Percent to
Parcels Total Annual Parcels Amount Total Levy
Fiscal Year Levied Levy Delinquent Delinquent' Amount
2021/2022 6 $721,955.90 0 $0.00 0.00%
2022/2023 6 $363,847.16 $0.00 0.00%
2023/2024 2 $317,281.72 0 $0.00 0.00%
2024/2025 2 $153,046.18 0 $0.00 0.00%
2025/20262 2 $277,774.00 0 $0.00 0.00%
1 Data was obtained from the Imperial County Auditor-Controller's Office. 2 FY 2025/2026 special tax collections include only the first half annual special tax installments.
The City has covenanted to the bondholders of the Bonds that the City will commence and diligently pursue judicial foreclosure proceedings against (i) individual parcels with delinquent Special Tax delinquencies in excess of $10,000 by October 1 following the close of the fiscal year, and (i) all parcels with delinquent Special Taxes if the aggregate amount of Special Taxes collected in the prior fiscal year is less than ninety-five percent (95%) of the total amount levied.
Collections received from FY 2025/2026 Special Taxes exceed 95%. In addition, no property owners are delinquent in their payment of Special Taxes in an aggregate amount of $10,000 or more. Accordingly, no actions are required by the City at this time.
City of Calexico, Community Facilities District No. 2013-1 (Gran Plaza) 4 Annual Special Tax Report FY 2026/2027
SECTION III. FUND BALANCES & DESCRIPTIONS
The balances as of April 30, 2026, of the funds, accounts and subaccounts established pursuant to the Fiscal Agent Agreement ("FAA") executed in association with the Bonds are shown in the table below. The funds are currently being held by The Bank of New York Mellon Trust Company, N.A., acting as fiscal agent ("Fiscal Agent").
Fund, Account, Subaccount Account Number Balance
Special Tax Fund 694379 $109.50
Interest Account 694380 $44,057.07
Principal Account 694381 $24.98
Reserve Account 694382 $516,264.98
Administrative Expense Account 694383 $0.00
Redemption Account 694384 $1,053.40
Surplus Fund 694385 $375,558.16
Rebate Fund 694386 $0.00
Alternative Penalty Account 694387 $0.00
Project Account 694388 $33.46
The following provides a description of the major funds, accounts and sub-accounts:
Special Tax Fund
The Fiscal Agent deposits monies collected from the payment of Special Tax Revenues (or any proceeds from the sale of property collected pursuant to the foreclosure provisions of the FAA) and Special Tax Prepayments into this fund to be held in trust and transferred on the dates, in the amounts and in the priority as set forth in the FAA.
Interest and Principal Accounts
On or before each Interest Payment Date, the Fiscal Agent shall deposit enough money, together with any amounts already on deposit, to pay the required principal of, interest, and any premium on the Bonds.
Administrative Expense Account
The Fiscal Agent holds this account for payment of Administrative Expenses as defined in the FAA. Interest earnings from investments of this account are retained in this account.
Reserve Account
Monies in the Reserve Account are held in trust for the payment of the principal, interest and any premium on the Bonds. Amounts exceeding the Reserve Requirement shall be transferred to the Interest Account and Principal Account at the request of the City in accordance with the FAA. The Reserve Requirement, as of any date of calculation, is equal to the lesser of (1) 10% of the initial principal amount of the Bonds and any parity bonds; (2) the Maximum Annual Debt Service on the Bonds and any parity bonds; or (3) 125% of the average Annual Debt Service on the Bonds and any parity bonds.
The Reserve Requirement as of March 31, 2026 was $513,275.00.
City of Calexico, Community Facilities District No. 2013-1 (Gran Plaza) 5 Annual Special Tax Report FY 2026/2027
Acquisition and Construction Fund (Project Account)
Monies in the Project Account of the Acquisition and Construction Fund shall be disbursed for the payment or reimbursement of the costs of the design, acquisition and construction of authorized facilities. More specifically, the funds deposited in the Project Account . established in connection with the Bonds will be used to finance improvements to Cole and Meadows Roads, sewer lift station and sewer lines, retention basin, and required impact fees for both the City and the School District.
City of Calexico, Community Facilities District No. 2013-1 (Gran Plaza) 6 Annual Special Tax Report FY 2026/2027
SECTION IV. BACKGROUND OF CFD NO. 2013-1
A. Summary Table of Information
The following table shows information related to the formation of CFD No. 2013-1.
CFD Formation
Date of Resolution of Intention to Establish July 2, 2013 Resolution of Intention Number 2013-31 & 2013-32
Date of Resolution of Formation August 20, 2013
Resolution of Formation Number 2013-40 & 2013-41
IA-1: 92115
County Fund Numbers
IA-2: 92120
B. CFD No. 2013-1 Background
On July 2, 2013, the City Council of the City of Calexico adopted a resolution of intention to form a community facilities district under the Act, to levy a special tax and to incur bonded indebtedness for the purpose of financing public improvements to meet the needs of new development. After conducting a noticed public hearing, the City Council adopted resolutions establishing CFD No. 2013-1, providing for a special tax, approving the proposed rate and method of appointment of the special tax and approving the issuance of bonded indebtedness to finance the authorized facilities, and calling a special election to submit to the qualified electors within CFD No. 2013 1 the propositions to levy the special tax and the issuance of bonds.
On August 20, 2013, an election was held within CFD No. 2013-1 IA-1 in which the landowner(s) eligible to vote approved the levy of special tax and the issuance of bonds in an amount not to exceed $20,000,000.
CFD No. 2013-1 IA-1 consists of approximately 52.35 taxable acres comprised of an outlet shopping center known as Gran Plaza Outlets. At build out, it is anticipated that Gran Plaza Outlets will contain approximately 561,650 square feet of outlet shopping center space mixed with conventional large-scale retail uses, as well as other parcels representing exempt properties such as a retention basin and parking lots.
C. Boundaries
CFD No. 2013-1 is located between West 2nd Street and the United States/Mexican border.
A reduced map of the boundaries of CFD No. 2013-1 titled "Map of Proposed Boundaries of Community Facilities District No. 2013-1 (Gran Plaza)" is incorporated herein as Attachment
3. A full-scale map is on file with the Clerk of the City of Calexico and was recorded with the County Recorder in the County of Imperial in Book 2 of Maps of Assessment and Community Facilities Districts, Page 56, Document No. 2013018042.
City of Calexico, Community Facilities District No. 2013-1 (Gran Plaza) 7 Annual Special Tax Report FY 2026/2027
SECTION V. THE BONDS
A. Summary Table of Information
The following table shows information related to the issuance of the Bonds. 2013 Bond Issue of CFD No. 2013-1 IA-11
Bond Issuance Amount $7,000,000
Interest Rate Range 3.00% - 6.00%
Final Maturity September 1, 2043
Foreclosure Covenants < 95% aggregate Special Tax levy or > $10,000 per owner Bonds Subject to Arbitrage Yes
Bond Rating Not rated
- As of the date of this Report, no bonds have been issued within CFD No. 2013-1 IA-2.
B. Authority and Purpose of the Bonds
Bonds are authorized to be issued by the City under the Act, as amended, and other applicable laws of the State of California.
Bonds were issued on February 4, 2014 in the amount of $7,000,000, the proceeds of which were used primarily to finance certain public facilities relating to an outlet shopping center within CFD No. 2013-1 IA-1. A current debt service schedule for the Bonds is incorporated herein as Attachment 4.
C. Covenant for Judicial Foreclosure
The City has covenanted to the bondholders of the Bonds that the City will commence and diligently pursue judicial foreclosure proceedings against (i) individual parcels with delinquent Special Taxes in excess of $10,000 by October 1 following the close of the Fiscal Year, and (ii) all parcels with delinquent Special Taxes if the amount collected by October 1 in prior Fiscal Year Special Taxes is less than ninety-five percent (95%) of the total amount levied in the prior Fiscal Year.
Koppel & Gruber Public Finance ("K&G Public Finance") will examine the records of the County by October 1 of each Fiscal Year to determine the amount of delinquencies and will assist in pursuing each delinquency.
D. Arbitrage Covenants
The City has covenanted that it will determine whether any portion of investment from any account established by the FAA must be rebated to the Federal Government. The next installment calculation is scheduled for 2028.
E. Bond Call Summary
The following table provides a summary of bond calls for the Bonds.
Bond Issue Call Date Call Amount Source of Funds
Series 2013 9/1/2022 $130,000 Surplus Sales Tax Revenues City of Calexico, Community Facilities District No. 2013-1 (Gran Plaza) 8 Annual Special Tax Report FY 2026/2027
SECTION VI. DEVELOPMENT SUMMARY
CFD No. 2013-1 IA-1 consists of 52.35 taxable acres and partially consists of an outlet shopping center known as Gran Plaza Outlets. As of May 1, 2026, building permits have been issued for two (2) parcels of developed property consisting of approximately 17.01 acres.
CFD No. 2013-1 IA-2 consists of 82.28 taxable acres. As of May 1, 2026, no development has occurred within IA-2.
See Attachment 5 for a copy of the current Development Map.
City of Calexico, Community Facilities District No. 2013-1 (Gran Plaza) Annual Special Tax Report FY 2026/2027
ATTACHMENT 1
FY 2026/2027 SPECIAL TAX ROLL
Special Taxes levied in FY 2026/2027 for CFD No. 2013-1 IA-1 are shown on the following pages.
A-1
CITY OF CALEXICO
COMMUNITY FACILITIES DISTRICT NO. 2013-1
(GRAN PLAZA) IMPROVEMENT AREA NO. 1
BER FISCAL YEAR 2026/2027 PRELIMINARY TAX ROLL
CALEXICO
ASSESSOR'S PARCEL
OWNER TAX CLASS LEVY AMOUNT
NUMBER
GRAN PLAZA LP UNDEVELOPED $0.00
058-180-086-000
058-180-087-000 GRAN PLAZA LP DEVELOPED $222,558.30
GRAN PLAZA LP UNDEVELOPED $0.00
058-180-088-000
058-400-067-000 GRAN PLAZA LP UNDEVELOPED $0.00
058-400-068-000 GRAN PLAZA LP UNDEVELOPED $0.00
058-400-069-000 GRAN PLAZA LP DEVELOPED $20,739.70
Total Levy $ 243,298.00
Total Parcel Count of Levied Parcels 2
KOPPEL GRUBER Page 1 of 1
ATTACHMENT 2
DELINQUENCY REPORT
The following page shows the delinquent FY 2025/2026 Special Taxes for CFD No. 2013-1 IA-1.
B-1
City Of Calexico
Community Facilities District No. 2013-1
Improvement Area No. 1
First Installment Delinquency Report
Fiscal Year 2025/2026 Levy
As of January 25, 2026
Levy and Delinquency Summary*
Number of parcels levied: 2 Total collected: $138,887.00 Number of parcels paid: 2 Total due: $138,887.00
Number of parcels delinquent: Total delinquent: $0.00
Total levied: $277,774.00 Total percent delinquent: 0.00% 1st installment 2nd installment
Collected: $138,887.00 Collected: $0.00
Due: $138,887.00 Due: N/A
Delinquent: $0.00 Delinquent: N/A
Delinquency Details
APN Owner** Mailing** Levy* Unpaid*
Total Delinquent Amount: $0.00
* Information based on January 25, 2026 delinquency data. ** Information based on Secured Roll data.
KOPPEL GRUBER Page 1/1
PUBLIC FINANCE
ATTACHMENT 3
BOUNDARY MAP
The following page shows the recorded boundary map for CFD No. 2013-1.
C-1
BOUNDARY MAP
COMMUNITY FACILITIES DISTRICT NO. 2013-1 (GRAN PLAZA) SHEET 1 OF 1 IMPROVEMENT AREAS NO. 1 AND NO. 2
CITY OF CALEXICO, COUNTY OF IMPERIAL, STATE OF CALIFORNIA Filed in the Office of the City Clerk of the City of
Calexico, this. - day of
City Clerk
Facilities District No. 2013-1 (Gren Plaza),
County of Imperial, State ofCaltomia, was
Clients a negot cred an the Cly of
thereof, held on the _ day of_
2013, by its Resolution No. _
-CALICO IITEMATIONAL AIRPORT
City Clerk
053-18D-020
TO DOWNST
IMPROVEMENT AREA NO. 2 056-180-020 IMPROVEMENT AREA NO. 1 058424052 L US / NOCCO BORDER
050-621-039
Piled this. day of_ -o, in Boak 2013, at the hous
of Maps of
Assessment and Community Facilities Districts,
Pen the f5ce of the County Recorder, in the and as Instrument No.
County of Imperini, State of Callfornia.
BobBess. County Recorder, County of Impertel
1 a - 600
ATTACHMENT 4
DEBT SERVICE SCHEDULE
The following page shows the debt service schedule for the Bonds.
D-1
City Of Calexico
Community Facilities District No. 2013-1
Improvement Area No. 1
SERE
CALEXICO $7,000,000 Special Tax Bonds, Issue Of 2014
Debt Service Schedule
As of Fiscal Year 2026/2027
Year Ending CUSIP Coupon Rate Principal Accreted Value Interest Debt Service 9/1/2027 129516AK6 5.1250 $200,000.00 $309,650.00 $509,650.00 9/1/2028 129516AL4 5.2500 $210,000.00 $299,400.00 $509,400.00 9/1/2029 129516AM2 5.2500 $220,000.00 $288,375.00 $508,375.00 9/1/2030 129516AN0 5.5000 $235,000.00 $276,825.00 $511,825.00 9/1/2031 129516AN0 5.5000 $245,000.00 $263,900.00 $508,900.00 9/1/2032 129516ANO 5.5000 $260,000.00 $250,425.00 $510,425.00 9/1/2033 129516AN0 5.5000 $275,000.00 $236,125.00 $511,125.00 9/1/2034 129516AN0 5.5000 $290,000.00 $221,000.00 $511,000.00 9/1/2035 129516ANO 5.5000 $305,000.00 $205,050.00 $510,050.00 9/1/2036 129516AN0 5.5000 $325,000.00 $188,275.00 $513,275.00 9/1/2037 129516AP5 6.0000 $340,000.00 $170,400.00 $510,400.00 9/1/2038 129516AP5 6.0000 $360,000.00 $150,000.00 $510,000.00 9/1/2039 129516AP5 6.0000 $380,000.00 $128,400.00 $508,400.00 9/1/2040 129516AP5 6.0000 $400,000.00 $105,600.00 $505,600.00 9/1/2041 129516AP5 6.0000 $425,000.00 $81,600.00 $506,600.00 9/1/2042 129516AP5 6.0000 $455,000.00 $56,100.00 $511,100.00 9/1/2043 129516AP5 6.0000 $480,000.00 $28,800.00 $508,800.00 $5,405,000.00 $0.00 $3,259,925.00 $8,664,925.00
KOPPER GRUBER Page 1/1
ATTACHMENT 5
DEVELOPMENT MAP
The following page shows the development map for CFD No. 2013-1.
E-1
CITY OF CALEXICO
COMMUNITY FACILITIES DISTRICT NO. 2013-1
(GRAN PLAZA)
AS OF MAY 1, 2026
Cesar-Chavez 8twd
W 2nd St
INTERNATIONAL BOUNDARY
Legend
IA No. 1 Developed
IA No. 1 Undeveloped
IA No. 1 Exempt
IA No. 2