RESOLUTION NO. 2022-162
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF CARLSBAD, CALIFORNIA, ESTABLISHING THE FISCAL YEAR 2022-23 SPECIAL TAXES FOR COMMUNITY FACILITIES DISTRICT NO. 1
WHEREAS, the CITY COUNCIL of the CITY OF CARLSBAD, CALIFORNIA ("legislative body"), has initiated proceedings, held a public hearing, conducted an election and received a favorable vote from the qualified electors relating to the levy of a special tax in a community facilities district, all as authorized pursuant to the terms and provisions of the "Mello-Roos Community Facilities Act of 1982," being Chapter 2.5, Part 1, Division 2, Title 5 of the Government Code of the State of California. This Community Facilities District shall be referred to as COMMUNITY FACILITIES DISTRICT NO. 1 ("District"); and
WHEREAS, this legislative body, by Ordinance as authorized by California Government Code Section 53340, has authorized the levy of a special tax to pay for costs and expenses related to the District, and this legislative body desires to establish the specific rate of the special tax to be collected for the next fiscal year 2022-23.
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Carlsbad, California, as follows:
1.That the above recitations are true and correct.
2.That the specific rate and amount of the special tax to be collected for fiscal year 2022- 23 to pay for the costs and expenses for the District is determined and established as set forth in Attachment A.
3.That the rate as set forth in Attachment A does not exceed the amount as previously authorized by the Ordinance of this legislative body, and is not in excess of that as previously approved by the qualified electors of the District.
4.That the proceeds of the special tax shall be used to pay, in whole or in part, the costs of the following, in the following order of priority:
indebtedness;
a.Payment of principal and interest on any outstanding authorized bonded b.Necessary replenishment of bond reserve funds or other reserve funds; c.Payment of costs and expenses of authorized public facilities; d.Repayment of advances and loans, if appropriate; and
Exhibit 1
July 12, 2022 Item #3 Page 8 of 31
e.Payment of administrative expenses of the District.
5.That the proceeds of the special taxes shall be used as set forth above and shall not be used for any other purpose.
6.That the annual special tax shall be collected in the same manner as ordinary ad valorem property taxes are collected, and shall be subject to the same penalties and same procedure and sale in cases of any delinquency for ad valorem taxes, and the Tax Collector is authorized to deduct reasonable administrative costs incurred in collecting any said special tax.
7.That all monies above collected shall be paid into the District funds, including any bond fund and reserve fund.
8.That the Finance Director is directed to calculate the installment of the annual special tax for each parcel within the District and provide a list of those special taxes to the Auditor of the County. The Auditor of the County is directed to enter in the next County assessment roll on which taxes will become due, opposite each lot or parcel of land affected in a space marked "public improvements, special tax" or by any other suitable designation, the installment of the special tax.
9.That the County Auditor shall then, at the close of the tax collection period, promptly render to this Agency a detailed report showing the amount and/or amounts of such special tax installments, interest, penalties and percentages so collected and from what property collected, and also provide a statement of any percentages retained for the expense of making any such collection.
PASSED, APPROVED AND ADOPTED at a Regular Meeting of the City Council of the City of Carlsbad on the 12th day of J.!!!y, 2022, by the following vote, to wit:
AYES:
NAYS:
ABSENT:
Hall, Blackburn, Bhat-Patel, Acosta.
None.
Norby.
.i(.11' FAVIOLA MEDINA, City Clerk Services Manager
(SEAL)
July 12, 2022 Item #3 Page 9 of 31
MATT JJf ..tf IV , ayor
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ATTACHMENT A
PROPERTY TYPE
TAX RATE IMPROVEMENT AREA I:MAY 7, 1991 FY 1993-94 FY 1994-95 FY 1995-96 FY 1996-97 FY 1997-98
RESIDENTIAL (PER ACRE)
RL $423 $438 $443 $443 $443 $446
RLM 1,162 1,203 1,216 1,216 1,217 1,225
RM 1,947 2,017 2,039 2,039 2,041 2,053
RMH 2,985 3,092 3,126 3,126 3,129 3,147
RH 4,202 4,353 4,400 4,400 4,405 4,431
NON-RESIDENTIAL (PER ACRE)
COMMERCIAL $3,611 $3,740 $3,781 $3,781 $3,785 $3,807
INDUSTRIAL 1,806 1,870 1,890 1,890 1,892 1,904
PROPERTY TYPE
TAX RATE IMPROVEMENT AREA II:MAY 7, 1991 FY 1993-94 FY 1994-95 FY 1995-96 FY 1996-97 FY 1997-98
RESIDENTIAL (PER ACRE)
RL $417 $432 $436 $436 $437 $439
RLM 1,144 1,184 1,197 1,197 1,199 1,206
RM 1,831 1,897 1,917 1,917 1,919 1,931
RMH 2,811 2,911 2,943 2,943 2,946 2,963
RH 4,121 4,269 4,315 4,315 4,319 4,345
NON-RESIDENTIAL (PER ACRE)
COMMERCIAL $2,407 $2,494 $2,521 $2,521 $2,523 $2,538
INDUSTRIAL 1,444 1,496 1,512 1,512 1,514 1,523
NOTE: ACTUAL TAX RATES FOR UNDEVELOPED PROPERTY FOR FISCAL YEAR 2022-23 ARE HEREIN ESTABLISHED AT $0 PER ACRE. 2022-23 MAXIMUM PERCENTAGE
2022-23 ACTUAL PERCENTAGE
NOTES:
TAX RATE AREA I INCLUDES PROPERTY WITHIN BRIDGE AND THOROUGHFARE DISTRICT NO. 1.
TAX RATE AREA II EXCLUDES PROPERTY WITHIN BRIDGE AND THOROUGHFARE DISTRICT NO. 1.
ENGINEERING NEWS RECORD INFLATION RATE WAS 12.80%.
ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES.
7.50%
FORMATION OR ANNEXATION DATE
FORMATION OR ANNEXATION DATE
CITY OF CARLSBAD
COMMUNITY FACILITES DISTRICT NO. 1
TAX RATES FOR FISCAL YEAR 2022-23
MAXIMUM UNDEVELOPED PROPERTY TAX
TAX RATES FOR FISCAL YEAR 2022-23
ANNUAL NON-RESIDENTIAL TAX - DEVELOPED PROPERTY
% OF ONE-TIME SPECIAL TAX
13.81%
July 12, 2022 Item #3 Page 10 of 31
PROPERTY TYPE
TAX RATE IMPROVEMENT AREA I:FY 1998-99 FY 1999-00 FY 2000-01 FY 2001-02 FY 2002-03
RESIDENTIAL (PER ACRE)
RL $448 $454 $461 $468 $472
RLM 1,232 1,246 1,266 1,285 1,298
RM 2,065 2,089 2,122 2,154 2,175
RMH 3,166 3,202 3,254 3,302 3,335
RH 4,457 4,508 4,581 4,649 4,695
NON-RESIDENTIAL (PER ACRE)
COMMERCIAL $3,830 $3,874 $3,936 $3,995 $4,034
INDUSTRIAL 1,915 1,937 1,968 1,997 2,017
PROPERTY TYPE
TAX RATE IMPROVEMENT AREA II:FY 1998-99 FY 1999-00 FY 2000-01 FY 2001-02 FY 2002-03
RESIDENTIAL (PER ACRE)
RL $442 $447 $454 $461 $466
RLM 1,213 1,227 1,247 1,265 1,277
RM 1,942 1,964 1,996 2,026 2,046
RMH 2,981 3,015 3,064 3,109 3,140
RH 4,371 4,421 4,492 4,559 4,604
NON-RESIDENTIAL (PER ACRE)
COMMERCIAL $2,553 $2,582 $2,624 $2,663 $2,689
INDUSTRIAL 1,532 1,549 1,575 1,598 1,614
NOTE: ACTUAL TAX RATES FOR UNDEVELOPED PROPERTY FOR FISCAL YEAR 2022-23 ARE HEREIN ESTABLISHED AT $0 PER ACRE.
FORMATION OR ANNEXATION DATE
FORMATION OR ANNEXATION DATE
CITY OF CARLSBAD
COMMUNITY FACILITES DISTRICT NO. 1
TAX RATES FOR FISCAL YEAR 2022-23
MAXIMUM UNDEVELOPED PROPERTY TAX
July 12, 2022 Item #3 Page 11 of 31
PROPERTY TYPE
TAX RATE IMPROVEMENT AREA I:FY 2003-04 FY 2004-05 FY 2005-06 FY 2006-07 FY 2007-08
RESIDENTIAL (PER ACRE)
RL $477 $483 $498 $507 $516
RLM 1,309 1,328 1,369 1,392 1,417
RM 2,194 2,226 2,294 2,333 2,376
RMH 3,365 3,413 3,517 3,577 3,642
RH 4,737 4,804 4,951 5,036 5,128
NON-RESIDENTIAL (PER ACRE)
COMMERCIAL $4,070 $4,128 $4,254 $4,328 $4,406
INDUSTRIAL 2,035 2,064 2,127 2,164 2,203
PROPERTY TYPE
TAX RATE IMPROVEMENT AREA II:FY 2003-04 FY 2004-05 FY 2005-06 FY 2006-07 FY 2007-08
RESIDENTIAL (PER ACRE)
RL $470 $476 $491 $499 $509
RLM 1,289 1,307 1,347 1,370 1,395
RM 2,064 2,093 2,157 2,194 2,234
RMH 3,168 3,213 3,311 3,368 3,429
RH 4,645 4,711 4,855 4,939 5,029
NON-RESIDENTIAL (PER ACRE)
COMMERCIAL $2,713 $2,752 $2,836 $2,885 $2,937
INDUSTRIAL 1,628 1,651 1,702 1,731 1,762
NOTE: ACTUAL TAX RATES FOR UNDEVELOPED PROPERTY FOR FISCAL YEAR 2022-23 ARE HEREIN ESTABLISHED AT $0 PER ACRE.
FORMATION OR ANNEXATION DATE
FORMATION OR ANNEXATION DATE
CITY OF CARLSBAD
COMMUNITY FACILITES DISTRICT NO. 1
TAX RATES FOR FISCAL YEAR 2022-23
MAXIMUM UNDEVELOPED PROPERTY TAX
July 12, 2022 Item #3 Page 12 of 31
PROPERTY TYPE
TAX RATE IMPROVEMENT AREA I:FY 2008-09 FY 2009-10 FY 2010-11 FY 2011-12 FY 2012-13
RESIDENTIAL (PER ACRE)
RL $525 $542 $533 $541 $547
RLM 1,443 1,488 1,465 1,485 1,503
RM 2,419 2,494 2,456 2,490 2,519
RMH 3,709 3,824 3,765 3,817 3,863
RH 5,221 5,383 5,301 5,374 5,438
NON-RESIDENTIAL (PER ACRE)
COMMERCIAL $4,486 $4,625 $4,555 $4,618 $4,673
INDUSTRIAL 2,243 2,313 2,277 2,309 2,336
PROPERTY TYPE
TAX RATE IMPROVEMENT AREA II:FY 2008-09 FY 2009-10 FY 2010-11 FY 2011-12 FY 2012-13
RESIDENTIAL (PER ACRE)
RL $518 $534 $526 $533 $539
RLM 1,421 1,465 1,442 1,462 1,480
RM 2,275 2,345 2,310 2,342 2,369
RMH 3,492 3,600 3,545 3,594 3,637
RH 5,120 5,279 5,198 5,270 5,333
NON-RESIDENTIAL (PER ACRE)
COMMERCIAL $2,991 $3,084 $3,037 $3,079 $3,115
INDUSTRIAL 1,794 1,850 1,822 1,847 1,869
NOTE: ACTUAL TAX RATES FOR UNDEVELOPED PROPERTY FOR FISCAL YEAR 2022-23 ARE HEREIN ESTABLISHED AT $0 PER ACRE.
FORMATION OR ANNEXATION DATE
FORMATION OR ANNEXATION DATE
CITY OF CARLSBAD
COMMUNITY FACILITES DISTRICT NO. 1
TAX RATES FOR FISCAL YEAR 2022-23
MAXIMUM UNDEVELOPED PROPERTY TAX
July 12, 2022 Item #3 Page 13 of 31
PROPERTY TYPE
TAX RATE IMPROVEMENT AREA I:FY 2013-14 FY 2014-15 FY 2015-16 FY 2016-17 FY 2017-18
RESIDENTIAL (PER ACRE)
RL $547 $559 $565 $569 $581
RLM 1,503 1,535 1,553 1,564 1,597
RM 2,519 2,572 2,603 2,622 2,677
RMH 3,863 3,944 3,991 4,020 4,105
RH 5,438 5,552 5,618 5,660 5,779
NON-RESIDENTIAL (PER ACRE)
COMMERCIAL $4,673 $4,771 $4,827 $4,863 $4,966
INDUSTRIAL 2,336 2,385 2,414 2,432 2,483
PROPERTY TYPE
TAX RATE IMPROVEMENT AREA II:FY 2013-14 FY 2014-15 FY 2015-16 FY 2016-17 FY 2017-18
RESIDENTIAL (PER ACRE)
RL $539 $551 $557 $561 $573
RLM 1,480 1,511 1,529 1,540 1,572
RM 2,369 2,419 2,448 2,466 2,518
RMH 3,637 3,713 3,757 3,785 3,865
RH 5,333 5,445 5,509 5,550 5,667
NON-RESIDENTIAL (PER ACRE)
COMMERCIAL $3,115 $3,181 $3,218 $3,242 $3,310
INDUSTRIAL 1,869 1,908 1,931 1,945 1,986
NOTE: ACTUAL TAX RATES FOR UNDEVELOPED PROPERTY FOR FISCAL YEAR 2022-23 ARE HEREIN ESTABLISHED AT $0 PER ACRE.
FORMATION OR ANNEXATION DATE
FORMATION OR ANNEXATION DATE
CITY OF CARLSBAD
COMMUNITY FACILITES DISTRICT NO. 1
TAX RATES FOR FISCAL YEAR 2022-23
MAXIMUM UNDEVELOPED PROPERTY TAX
July 12, 2022 Item #3 Page 14 of 31
PROPERTY TYPE
TAX RATE IMPROVEMENT AREA I:FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23
RESIDENTIAL (PER ACRE)
RL $589 $593 $592 $594 $630
RLM 1,617 1,629 1,626 1,631 1,730
RM 2,710 2,731 2,725 2,735 2,899
RMH 4,156 4,187 4,178 4,193 4,445
RH 5,850 5,894 5,882 5,902 6,258
NON-RESIDENTIAL (PER ACRE)
COMMERCIAL $5,027 $5,064 $5,054 $5,072 $5,377
INDUSTRIAL 2,514 2,532 2,527 2,536 2,689
PROPERTY TYPE
TAX RATE IMPROVEMENT AREA II:FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23
RESIDENTIAL (PER ACRE)
RL $580 $585 $583 $585 $621
RLM 1,592 1,604 1,601 1,606 1,703
RM 2,549 2,568 2,563 2,572 2,727
RMH 3,913 3,942 3,934 3,948 4,185
RH 5,737 5,780 5,768 5,788 6,137
NON-RESIDENTIAL (PER ACRE)
COMMERCIAL $3,351 $3,376 $3,370 $3,381 $3,585
INDUSTRIAL 2,011 2,026 2,022 2,029 2,151
NOTE: ACTUAL TAX RATES FOR UNDEVELOPED PROPERTY FOR FISCAL YEAR 2022-23 ARE HEREIN ESTABLISHED AT $0 PER ACRE.
FORMATION OR ANNEXATION DATE
FORMATION OR ANNEXATION DATE
MAXIMUM UNDEVELOPED PROPERTY TAX
TAX RATES FOR FISCAL YEAR 2022-23
COMMUNITY FACILITES DISTRICT NO. 1
CITY OF CARLSBAD
July 12, 2022 Item #3 Page 15 of 31
CITY OF CARLSBAD
COMMUNITY FACILITIES DISTRICT NO. 1
TAX RATES FOR FISCAL YEAR 2022-23
SPECIAL DEVELOPMENT TAX ONE-TIME
PROPERTY TYPE
TAX RATE IMPROVEMENT AREA I:MAY 7, 1991 FY 1993-94 FY 1994-95 FY 1995-96 FY 1996-97 FY 1997-98
RESIDENTIAL (PER DWELLING UNIT)
(90% of the Maximum Tax)
0 - 1.5 DU /ACRE $6,028.73 $6,244.39 $6,312.33 $6,312.33 $6,318.64 $6,356.32
1.51 - 4.0 DU/ACRE 6,028.73 6,244.39 6,312.33 6,312.33 6,318.64 6,356.32
4.1 - 8.0 DU/ACRE 3,805.20 3,941.32 3,984.20 3,984.20 3,988.18 4,011.97
8.1 - 15.0 DU/ACRE 3,805.20 3,941.32 3,984.20 3,984.20 3,988.18 4,011.97
15.1 - 23.0 DU/ACRE 3,805.20 3,941.32 3,984.20 3,984.20 3,988.18 4,011.97 NON-RESIDENTIAL (PER SQ.FT.)
(10% of the Maximum Tax)
AUTO - GASOLINE $1.22 $1.26 $1.28 $1.28 $1.28 $1.29
AUTO - REPAIR & SALES 0.51 0.53 0.54 0.54 0.54 0.54
AUTO CAR WASH 0.95 0.98 0.99 0.99 1.00 1.00
BANK - WALK IN 1.93 2.00 2.02 2.02 2.02 2.04
BANK - WITH DRIVE THRU 2.72 2.81 2.85 2.85 2.85 2.87
BOWLING ALLEY 1.00 1.03 1.04 1.04 1.05 1.05
CAMPGROUND 2.63 2.73 2.76 2.76 2.76 2.78
CHURCH 0.45 0.47 0.47 0.47 0.47 0.47
COMMERCIAL SHOPS 0.44 0.45 0.46 0.46 0.46 0.46
COMMUNITY SHOPPING CENTER 0.64 0.66 0.67 0.67 0.67 0.67 CONVENIENCE MARKET 4.11 4.26 4.30 4.30 4.31 4.33
DISCOUNT STORE 0.48 0.50 0.51 0.51 0.51 0.51
GOLF COURSE 0.46 0.48 0.48 0.48 0.48 0.49
GROCERY STORE 1.17 1.21 1.23 1.23 1.23 1.23
HEALTH CLUB 0.43 0.45 0.46 0.46 0.46 0.46
HELIPORTS 1.60 1.66 1.67 1.67 1.68 1.69
HOSPITAL - CONVALESCENT 0.35 0.36 0.37 0.37 0.37 0.37
HOSPITAL - GENERAL 0.58 0.60 0.61 0.61 0.61 0.62
HOTEL - CONV. FAC/COMM.0.52 0.54 0.55 0.55 0.55 0.55
INDOOR SPORTS ARENA 0.35 0.36 0.37 0.37 0.37 0.37
INDUSTRIAL - COMMERCIAL
BUSINESS PARK 0.32 0.33 0.34 0.34 0.34 0.34
JUNIOR COLLEGE 0.33 0.34 0.35 0.35 0.35 0.35
LIBRARY 0.64 0.66 0.67 0.67 0.67 0.68
LUMBER/HARDWARE STORE 0.37 0.38 0.39 0.39 0.39 0.39
MARINA 2.23 2.31 2.34 2.34 2.34 2.36
MOTEL 0.40 0.42 0.42 0.42 0.42 0.43
NEIGHBORHOOD SHOPPING CENTER 0.97 1.01 1.02 1.02 1.02 1.02 OFFICE - COMMERCIAL (< 100,000 SF)0.39 0.40 0.40 0.40 0.40 0.41 OFFICE - GOVERNMENT 0.44 0.46 0.46 0.46 0.46 0.46
OFFICE - HIGH RISE 0.40 0.42 0.42 0.42 0.42 0.42
OFFICE - MEDICAL 0.36 0.38 0.38 0.38 0.38 0.38
OUTDOOR TENNIS COURT 4.23 4.39 4.43 4.43 4.44 4.46
RACE TRACK 0.77 0.79 0.80 0.80 0.80 0.81
REGIONAL SHOPPING CENTER 0.50 0.52 0.53 0.53 0.53 0.53
RESORT HOTEL 0.35 0.36 0.36 0.36 0.36 0.36
RESTAURANT - FAST FOOD 4.28 4.44 4.48 4.48 4.49 4.51
RESTAURANT - QUALITY 0.99 1.02 1.04 1.04 1.04 1.04
RESTAURANT - SIT DOWN 2.28 2.36 2.39 2.39 2.39 2.41
S & L - WALK IN 0.83 0.86 0.87 0.87 0.87 0.87
S & L - WITH DRIVE THRU 1.14 1.18 1.20 1.20 1.20 1.20
UNIVERSITY 0.34 0.35 0.36 0.36 0.36 0.36
ALL OTHER COMMERCIAL USES
NOT IDENTIFIED ABOVE 0.32 0.33 0.34 0.34 0.34 0.34
ALL OTHER INDUSTRIAL USES
NOT IDENTIFIED ABOVE 0.26 0.27 0.27 0.27 0.27 0.28
NOTES:
TAX RATE AREA I INCLUDES PROPERTY WITHIN BRIDGE AND THOROUGHFARE DISTRICT NO. 1.
TAX RATE AREA II EXCLUDES PROPERTY WITHIN BRIDGE AND THOROUGHFARE DISTRICT NO. 1.
ENGINEERING NEWS RECORD INFLATION RATE WAS 12.80%.
ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES.
FORMATION OR ANNEXATION DATE
July 12, 2022 Item #3 Page 16 of 31
CITY OF CARLSBAD
COMMUNITY FACILITIES DISTRICT NO. 1
TAX RATES FOR FISCAL YEAR 2022-23
SPECIAL DEVELOPMENT TAX ONE-TIME
PROPERTY TYPE
TAX RATE IMPROVEMENT AREA I:FY 1998-99 FY 1999-00 FY 2000-01 FY 2001-02 FY 2002-03
RESIDENTIAL (PER DWELLING UNIT)
(90% of the Maximum Tax)
0 - 1.5 DU /ACRE $6,394.23 $6,466.93 $6,571.90 $6,669.03 $6,735.06
1.51 - 4.0 DU/ACRE 6,394.23 6,466.93 6,571.90 6,669.03 6,735.06
4.1 - 8.0 DU/ACRE 4,035.89 4,081.78 4,148.04 4,209.34 4,251.01
8.1 - 15.0 DU/ACRE 4,035.89 4,081.78 4,148.04 4,209.34 4,251.01
15.1 - 23.0 DU/ACRE 4,035.89 4,081.78 4,148.04 4,209.34 4,251.01 NON-RESIDENTIAL (PER SQ.FT.)
(10% of the Maximum Tax)
AUTO - GASOLINE $1.29 $1.31 $1.33 $1.35 $1.36
AUTO - REPAIR & SALES 0.54 0.55 0.56 0.57 0.57
AUTO CAR WASH 1.01 1.02 1.03 1.05 1.06
BANK - WALK IN 2.05 2.07 2.10 2.14 2.16
BANK - WITH DRIVE THRU 2.88 2.91 2.96 3.01 3.04
BOWLING ALLEY 1.06 1.07 1.09 1.10 1.11
CAMPGROUND 2.79 2.83 2.87 2.91 2.94
CHURCH 0.48 0.48 0.49 0.50 0.50
COMMERCIAL SHOPS 0.46 0.47 0.48 0.48 0.49
COMMUNITY SHOPPING CENTER 0.68 0.68 0.70 0.71 0.71
CONVENIENCE MARKET 4.36 4.41 4.48 4.55 4.59
DISCOUNT STORE 0.51 0.52 0.53 0.54 0.54
GOLF COURSE 0.49 0.49 0.50 0.51 0.51
GROCERY STORE 1.24 1.26 1.28 1.29 1.31
HEALTH CLUB 0.46 0.47 0.47 0.48 0.49
HELIPORTS 1.70 1.72 1.74 1.77 1.79
HOSPITAL - CONVALESCENT 0.37 0.38 0.38 0.39 0.39
HOSPITAL - GENERAL 0.62 0.63 0.64 0.65 0.65
HOTEL - CONV. FAC/COMM.0.55 0.56 0.57 0.58 0.58
INDOOR SPORTS ARENA 0.37 0.38 0.38 0.39 0.39
INDUSTRIAL - COMMERCIAL
BUSINESS PARK 0.34 0.35 0.35 0.36 0.36
JUNIOR COLLEGE 0.35 0.35 0.36 0.36 0.37
LIBRARY 0.68 0.69 0.70 0.71 0.72
LUMBER/HARDWARE STORE 0.39 0.40 0.41 0.41 0.42
MARINA 2.37 2.40 2.44 2.47 2.50
MOTEL 0.43 0.43 0.44 0.45 0.45
NEIGHBORHOOD SHOPPING CENTER 1.03 1.04 1.06 1.08 1.09
OFFICE - COMMERCIAL (< 100,000 SF)0.41 0.41 0.42 0.43 0.43 OFFICE - GOVERNMENT 0.47 0.47 0.48 0.49 0.49
OFFICE - HIGH RISE 0.43 0.43 0.44 0.44 0.45
OFFICE - MEDICAL 0.39 0.39 0.40 0.40 0.41
OUTDOOR TENNIS COURT 4.49 4.54 4.62 4.68 4.73
RACE TRACK 0.81 0.82 0.84 0.85 0.86
REGIONAL SHOPPING CENTER 0.53 0.54 0.55 0.56 0.56
RESORT HOTEL 0.37 0.37 0.38 0.38 0.39
RESTAURANT - FAST FOOD 4.54 4.59 4.67 4.74 4.78
RESTAURANT - QUALITY 1.05 1.06 1.08 1.09 1.10
RESTAURANT - SIT DOWN 2.42 2.45 2.49 2.52 2.55
S & L - WALK IN 0.88 0.89 0.90 0.92 0.93
S & L - WITH DRIVE THRU 1.21 1.23 1.24 1.26 1.28
UNIVERSITY 0.36 0.36 0.37 0.38 0.38
ALL OTHER COMMERCIAL USES
NOT IDENTIFIED ABOVE 0.34 0.35 0.35 0.36 0.36
ALL OTHER INDUSTRIAL USES
NOT IDENTIFIED ABOVE 0.28 0.28 0.29 0.29 0.29
NOTES:
TAX RATE AREA I INCLUDES PROPERTY WITHIN BRIDGE AND THOROUGHFARE DISTRICT NO. 1.
TAX RATE AREA II EXCLUDES PROPERTY WITHIN BRIDGE AND THOROUGHFARE DISTRICT NO. 1.
ENGINEERING NEWS RECORD INFLATION RATE WAS 12.80%.
ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES.
FORMATION OR ANNEXATION DATE
July 12, 2022 Item #3 Page 17 of 31
CITY OF CARLSBAD
COMMUNITY FACILITIES DISTRICT NO. 1
TAX RATES FOR FISCAL YEAR 2022-23
SPECIAL DEVELOPMENT TAX ONE-TIME
PROPERTY TYPE
TAX RATE IMPROVEMENT AREA I:FY 2003-04 FY 2004-05 FY 2005-06 FY 2006-07 FY 2007-08
RESIDENTIAL (PER DWELLING UNIT)
(90% of the Maximum Tax)
0 - 1.5 DU /ACRE $6,795.13 $6,892.25 $7,102.73 $7,224.89 $7,356.12
1.51 - 4.0 DU/ACRE 6,795.13 6,892.25 7,102.73 7,224.89 7,356.12
4.1 - 8.0 DU/ACRE 4,288.93 4,350.23 4,483.08 4,560.18 4,643.01
8.1 - 15.0 DU/ACRE 4,288.93 4,350.23 4,483.08 4,560.18 4,643.01
15.1 - 23.0 DU/ACRE 4,288.93 4,350.23 4,483.08 4,560.18 4,643.01 NON-RESIDENTIAL (PER SQ.FT.)
(10% of the Maximum Tax)
AUTO - GASOLINE $1.38 $1.40 $1.44 $1.46 $1.49
AUTO - REPAIR & SALES 0.58 0.59 0.60 0.61 0.63
AUTO CAR WASH 1.07 1.09 1.12 1.14 1.16
BANK - WALK IN 2.18 2.21 2.27 2.31 2.36
BANK - WITH DRIVE THRU 3.06 3.11 3.20 3.26 3.32
BOWLING ALLEY 1.12 1.14 1.18 1.20 1.22
CAMPGROUND 2.97 3.01 3.10 3.16 3.21
CHURCH 0.51 0.51 0.53 0.54 0.55
COMMERCIAL SHOPS 0.49 0.50 0.51 0.52 0.53
COMMUNITY SHOPPING CENTER 0.72 0.73 0.75 0.76 0.78
CONVENIENCE MARKET 4.63 4.70 4.84 4.92 5.01
DISCOUNT STORE 0.55 0.55 0.57 0.58 0.59
GOLF COURSE 0.52 0.53 0.54 0.55 0.56
GROCERY STORE 1.32 1.34 1.38 1.40 1.43
HEALTH CLUB 0.49 0.50 0.51 0.52 0.53
HELIPORTS 1.80 1.83 1.88 1.92 1.95
HOSPITAL - CONVALESCENT 0.40 0.40 0.41 0.42 0.43
HOSPITAL - GENERAL 0.66 0.67 0.69 0.70 0.71
HOTEL - CONV. FAC/COMM.0.59 0.60 0.62 0.63 0.64
INDOOR SPORTS ARENA 0.40 0.40 0.41 0.42 0.43
INDUSTRIAL - COMMERCIAL
BUSINESS PARK 0.36 0.37 0.38 0.39 0.39
JUNIOR COLLEGE 0.37 0.38 0.39 0.39 0.40
LIBRARY 0.72 0.73 0.76 0.77 0.78
LUMBER/HARDWARE STORE 0.42 0.42 0.44 0.45 0.45
MARINA 2.52 2.55 2.63 2.68 2.73
MOTEL 0.46 0.46 0.48 0.49 0.49
NEIGHBORHOOD SHOPPING CENTER 1.10 1.11 1.15 1.16 1.19
OFFICE - COMMERCIAL (< 100,000 SF)0.43 0.44 0.45 0.46 0.47 OFFICE - GOVERNMENT 0.50 0.50 0.52 0.53 0.54
OFFICE - HIGH RISE 0.45 0.46 0.47 0.48 0.49
OFFICE - MEDICAL 0.41 0.42 0.43 0.44 0.44
OUTDOOR TENNIS COURT 4.77 4.84 4.99 5.07 5.17
RACE TRACK 0.86 0.88 0.90 0.92 0.94
REGIONAL SHOPPING CENTER 0.57 0.58 0.59 0.60 0.62
RESORT HOTEL 0.39 0.40 0.41 0.41 0.42
RESTAURANT - FAST FOOD 4.83 4.90 5.05 5.13 5.22
RESTAURANT - QUALITY 1.11 1.13 1.16 1.18 1.21
RESTAURANT - SIT DOWN 2.57 2.61 2.69 2.74 2.79
S & L - WALK IN 0.93 0.95 0.98 0.99 1.01
S & L - WITH DRIVE THRU 1.29 1.31 1.35 1.37 1.39
UNIVERSITY 0.38 0.39 0.40 0.41 0.41
ALL OTHER COMMERCIAL USES
NOT IDENTIFIED ABOVE 0.36 0.37 0.38 0.39 0.39
ALL OTHER INDUSTRIAL USES
NOT IDENTIFIED ABOVE 0.30 0.30 0.31 0.31 0.32
NOTES:
TAX RATE AREA I INCLUDES PROPERTY WITHIN BRIDGE AND THOROUGHFARE DISTRICT NO. 1.
TAX RATE AREA II EXCLUDES PROPERTY WITHIN BRIDGE AND THOROUGHFARE DISTRICT NO. 1.
ENGINEERING NEWS RECORD INFLATION RATE WAS 12.80%.
ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES.
FORMATION OR ANNEXATION DATE
July 12, 2022 Item #3 Page 18 of 31
CITY OF CARLSBAD
COMMUNITY FACILITIES DISTRICT NO. 1
TAX RATES FOR FISCAL YEAR 2022-23
SPECIAL DEVELOPMENT TAX ONE-TIME
PROPERTY TYPE
TAX RATE IMPROVEMENT AREA I:FY 2008-09 FY 2009-10 FY 2010-11 FY 2011-12 FY 2012-13
RESIDENTIAL (PER DWELLING UNIT)
(90% of the Maximum Tax)
0 - 1.5 DU /ACRE $7,489.74 $7,721.98 $7,604.38 $7,709.38 $7,800.79
1.51 - 4.0 DU/ACRE 7,489.74 7,721.98 7,604.38 7,709.38 7,800.79
4.1 - 8.0 DU/ACRE 4,727.35 4,873.93 4,799.71 4,865.98 4,923.68
8.1 - 15.0 DU/ACRE 4,727.35 4,873.93 4,799.71 4,865.98 4,923.68
15.1 - 23.0 DU/ACRE 4,727.35 4,873.93 4,799.71 4,865.98 4,923.68 NON-RESIDENTIAL (PER SQ.FT.)
(10% of the Maximum Tax)
AUTO - GASOLINE $1.52 $1.56 $1.54 $1.56 $1.58
AUTO - REPAIR & SALES 0.64 0.66 0.65 0.66 0.66
AUTO CAR WASH 1.18 1.22 1.20 1.21 1.23
BANK - WALK IN 2.40 2.47 2.43 2.47 2.50
BANK - WITH DRIVE THRU 3.38 3.48 3.43 3.47 3.52
BOWLING ALLEY 1.24 1.28 1.26 1.28 1.29
CAMPGROUND 3.27 3.37 3.32 3.37 3.41
CHURCH 0.56 0.58 0.57 0.58 0.58
COMMERCIAL SHOPS 0.54 0.56 0.55 0.56 0.56
COMMUNITY SHOPPING CENTER 0.79 0.82 0.80 0.82 0.83
CONVENIENCE MARKET 5.10 5.26 5.18 5.25 5.32
DISCOUNT STORE 0.60 0.62 0.61 0.62 0.63
GOLF COURSE 0.57 0.59 0.58 0.59 0.60
GROCERY STORE 1.45 1.50 1.48 1.50 1.51
HEALTH CLUB 0.54 0.56 0.55 0.56 0.56
HELIPORTS 1.99 2.05 2.02 2.05 2.07
HOSPITAL - CONVALESCENT 0.44 0.45 0.44 0.45 0.45
HOSPITAL - GENERAL 0.73 0.75 0.74 0.75 0.76
HOTEL - CONV. FAC/COMM.0.65 0.67 0.66 0.67 0.68
INDOOR SPORTS ARENA 0.44 0.45 0.44 0.45 0.45
INDUSTRIAL - COMMERCIAL
BUSINESS PARK 0.40 0.41 0.41 0.41 0.42
JUNIOR COLLEGE 0.41 0.42 0.42 0.42 0.43
LIBRARY 0.80 0.82 0.81 0.82 0.83
LUMBER/HARDWARE STORE 0.46 0.48 0.47 0.48 0.48
MARINA 2.78 2.86 2.82 2.86 2.89
MOTEL 0.50 0.52 0.51 0.52 0.52
NEIGHBORHOOD SHOPPING CENTER 1.21 1.24 1.23 1.24 1.26
OFFICE - COMMERCIAL (< 100,000 SF)0.48 0.49 0.49 0.49 0.50 OFFICE - GOVERNMENT 0.55 0.56 0.56 0.56 0.57
OFFICE - HIGH RISE 0.50 0.51 0.51 0.51 0.52
OFFICE - MEDICAL 0.45 0.47 0.46 0.47 0.47
OUTDOOR TENNIS COURT 5.26 5.42 5.34 5.41 5.48
RACE TRACK 0.95 0.98 0.97 0.98 0.99
REGIONAL SHOPPING CENTER 0.63 0.65 0.64 0.64 0.65
RESORT HOTEL 0.43 0.44 0.44 0.44 0.45
RESTAURANT - FAST FOOD 5.32 5.48 5.40 5.48 5.54
RESTAURANT - QUALITY 1.23 1.27 1.25 1.26 1.28
RESTAURANT - SIT DOWN 2.84 2.92 2.88 2.92 2.95
S & L - WALK IN 1.03 1.06 1.05 1.06 1.07
S & L - WITH DRIVE THRU 1.42 1.46 1.44 1.46 1.48
UNIVERSITY 0.42 0.44 0.43 0.43 0.44
ALL OTHER COMMERCIAL USES
NOT IDENTIFIED ABOVE 0.40 0.41 0.41 0.41 0.42
ALL OTHER INDUSTRIAL USES
NOT IDENTIFIED ABOVE 0.33 0.34 0.33 0.33 0.34
NOTES:
TAX RATE AREA I INCLUDES PROPERTY WITHIN BRIDGE AND THOROUGHFARE DISTRICT NO. 1.
TAX RATE AREA II EXCLUDES PROPERTY WITHIN BRIDGE AND THOROUGHFARE DISTRICT NO. 1.
ENGINEERING NEWS RECORD INFLATION RATE WAS 12.80%.
ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES.
FORMATION OR ANNEXATION DATE
July 12, 2022 Item #3 Page 19 of 31
CITY OF CARLSBAD
COMMUNITY FACILITIES DISTRICT NO. 1
TAX RATES FOR FISCAL YEAR 2022-23
SPECIAL DEVELOPMENT TAX ONE-TIME
PROPERTY TYPE
TAX RATE IMPROVEMENT AREA I:FY 2013-14 FY 2014-15 FY 2015-16 FY 2016-17 FY 2017-18
RESIDENTIAL (PER DWELLING UNIT)
(90% of the Maximum Tax)
0 - 1.5 DU /ACRE $7,800.79 $7,964.98 $8,059.42 $8,119.42 $8,290.31
1.51 - 4.0 DU/ACRE 7,800.79 7,964.98 8,059.42 8,119.42 8,290.31
4.1 - 8.0 DU/ACRE 4,923.68 5,027.31 5,086.92 5,124.79 5,232.65
8.1 - 15.0 DU/ACRE 4,923.68 5,027.31 5,086.92 5,124.79 5,232.65
15.1 - 23.0 DU/ACRE 4,923.68 5,027.31 5,086.92 5,124.79 5,232.65 NON-RESIDENTIAL (PER SQ.FT.)
(10% of the Maximum Tax)
AUTO - GASOLINE $1.58 $1.61 $1.63 $1.64 $1.68
AUTO - REPAIR & SALES 0.66 0.68 0.69 0.69 0.71
AUTO CAR WASH 1.23 1.25 1.27 1.28 1.31
BANK - WALK IN 2.50 2.55 2.58 2.60 2.65
BANK - WITH DRIVE THRU 3.52 3.59 3.63 3.66 3.74
BOWLING ALLEY 1.29 1.32 1.33 1.34 1.37
CAMPGROUND 3.41 3.48 3.52 3.55 3.62
CHURCH 0.58 0.59 0.60 0.61 0.62
COMMERCIAL SHOPS 0.56 0.58 0.58 0.59 0.60
COMMUNITY SHOPPING CENTER 0.83 0.84 0.85 0.86 0.88
CONVENIENCE MARKET 5.32 5.43 5.49 5.53 5.65
DISCOUNT STORE 0.63 0.64 0.65 0.65 0.67
GOLF COURSE 0.60 0.61 0.62 0.62 0.63
GROCERY STORE 1.51 1.55 1.56 1.58 1.61
HEALTH CLUB 0.56 0.57 0.58 0.59 0.60
HELIPORTS 2.07 2.11 2.14 2.15 2.20
HOSPITAL - CONVALESCENT 0.45 0.46 0.47 0.47 0.48
HOSPITAL - GENERAL 0.76 0.77 0.78 0.79 0.80
HOTEL - CONV. FAC/COMM.0.68 0.69 0.70 0.70 0.72
INDOOR SPORTS ARENA 0.45 0.46 0.47 0.47 0.48
INDUSTRIAL - COMMERCIAL
BUSINESS PARK 0.42 0.43 0.43 0.43 0.44
JUNIOR COLLEGE 0.43 0.44 0.44 0.44 0.45
LIBRARY 0.83 0.85 0.86 0.86 0.88
LUMBER/HARDWARE STORE 0.48 0.49 0.50 0.50 0.51
MARINA 2.89 2.95 2.99 3.01 3.07
MOTEL 0.52 0.53 0.54 0.55 0.56
NEIGHBORHOOD SHOPPING CENTER 1.26 1.28 1.30 1.31 1.34
OFFICE - COMMERCIAL (< 100,000 SF)0.50 0.51 0.51 0.52 0.53 OFFICE - GOVERNMENT 0.57 0.58 0.59 0.59 0.61
OFFICE - HIGH RISE 0.52 0.53 0.54 0.54 0.55
OFFICE - MEDICAL 0.47 0.48 0.49 0.49 0.50
OUTDOOR TENNIS COURT 5.48 5.59 5.66 5.70 5.82
RACE TRACK 0.99 1.01 1.03 1.03 1.06
REGIONAL SHOPPING CENTER 0.65 0.67 0.67 0.68 0.69
RESORT HOTEL 0.45 0.46 0.46 0.47 0.48
RESTAURANT - FAST FOOD 5.54 5.66 5.72 5.77 5.89
RESTAURANT - QUALITY 1.28 1.31 1.32 1.33 1.36
RESTAURANT - SIT DOWN 2.95 3.02 3.05 3.07 3.14
S & L - WALK IN 1.07 1.10 1.11 1.12 1.14
S & L - WITH DRIVE THRU 1.48 1.51 1.53 1.54 1.57
UNIVERSITY 0.44 0.45 0.45 0.46 0.47
ALL OTHER COMMERCIAL USES
NOT IDENTIFIED ABOVE 0.42 0.43 0.43 0.43 0.44
ALL OTHER INDUSTRIAL USES
NOT IDENTIFIED ABOVE 0.34 0.35 0.35 0.35 0.36
NOTES:
TAX RATE AREA I INCLUDES PROPERTY WITHIN BRIDGE AND THOROUGHFARE DISTRICT NO. 1.
TAX RATE AREA II EXCLUDES PROPERTY WITHIN BRIDGE AND THOROUGHFARE DISTRICT NO. 1.
ENGINEERING NEWS RECORD INFLATION RATE WAS 12.80%.
ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES.
FORMATION OR ANNEXATION DATE
July 12, 2022 Item #3 Page 20 of 31
CITY OF CARLSBAD
COMMUNITY FACILITIES DISTRICT NO. 1
TAX RATES FOR FISCAL YEAR 2022-23
SPECIAL DEVELOPMENT TAX ONE-TIME
PROPERTY TYPE
TAX RATE IMPROVEMENT AREA I:FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23
RESIDENTIAL (PER DWELLING UNIT)
(90% of the Maximum Tax)
0 - 1.5 DU /ACRE $8,392.66 $8,455.14 $8,438.19 $8,467.63 $8,976.96
1.51 - 4.0 DU/ACRE 8,392.66 8,455.14 8,438.19 8,467.63 8,976.96
4.1 - 8.0 DU/ACRE 5,297.26 5,336.69 5,325.99 5,344.57 5,666.05
8.1 - 15.0 DU/ACRE 5,297.26 5,336.69 5,325.99 5,344.57 5,666.05
15.1 - 23.0 DU/ACRE 5,297.26 5,336.69 5,325.99 5,344.57 5,666.05 NON-RESIDENTIAL (PER SQ.FT.)
(10% of the Maximum Tax)
AUTO - GASOLINE $1.70 $1.71 $1.71 $1.71 $1.82
AUTO - REPAIR & SALES 0.71 0.72 0.72 0.72 0.76
AUTO CAR WASH 1.32 1.33 1.33 1.33 1.41
BANK - WALK IN 2.69 2.71 2.70 2.71 2.87
BANK - WITH DRIVE THRU 3.78 3.81 3.80 3.82 4.05
BOWLING ALLEY 1.39 1.40 1.40 1.40 1.49
CAMPGROUND 3.67 3.69 3.69 3.70 3.92
CHURCH 0.63 0.63 0.63 0.63 0.67
COMMERCIAL SHOPS 0.61 0.61 0.61 0.61 0.65
COMMUNITY SHOPPING CENTER 0.89 0.89 0.89 0.90 0.95
CONVENIENCE MARKET 5.72 5.76 5.75 5.77 6.12
DISCOUNT STORE 0.67 0.68 0.68 0.68 0.72
GOLF COURSE 0.64 0.65 0.64 0.65 0.69
GROCERY STORE 1.63 1.64 1.64 1.64 1.74
HEALTH CLUB 0.61 0.61 0.61 0.61 0.65
HELIPORTS 2.23 2.24 2.24 2.25 2.38
HOSPITAL - CONVALESCENT 0.49 0.49 0.49 0.49 0.52
HOSPITAL - GENERAL 0.81 0.82 0.82 0.82 0.87
HOTEL - CONV. FAC/COMM.0.73 0.73 0.73 0.73 0.78
INDOOR SPORTS ARENA 0.49 0.49 0.49 0.49 0.52
INDUSTRIAL - COMMERCIAL
BUSINESS PARK 0.45 0.45 0.45 0.45 0.48
JUNIOR COLLEGE 0.46 0.46 0.46 0.46 0.49
LIBRARY 0.89 0.90 0.90 0.90 0.95
LUMBER/HARDWARE STORE 0.52 0.52 0.52 0.52 0.55
MARINA 3.11 3.13 3.13 3.14 3.33
MOTEL 0.56 0.57 0.57 0.57 0.60
NEIGHBORHOOD SHOPPING CENTER 1.35 1.36 1.36 1.37 1.45
OFFICE - COMMERCIAL (< 100,000 SF)0.54 0.54 0.54 0.54 0.57 OFFICE - GOVERNMENT 0.61 0.62 0.62 0.62 0.66
OFFICE - HIGH RISE 0.56 0.56 0.56 0.56 0.60
OFFICE - MEDICAL 0.51 0.51 0.51 0.51 0.54
OUTDOOR TENNIS COURT 5.89 5.94 5.93 5.95 6.30
RACE TRACK 1.07 1.08 1.07 1.08 1.14
REGIONAL SHOPPING CENTER 0.70 0.71 0.71 0.71 0.75
RESORT HOTEL 0.48 0.49 0.48 0.49 0.52
RESTAURANT - FAST FOOD 5.96 6.01 5.99 6.01 6.38
RESTAURANT - QUALITY 1.38 1.39 1.38 1.39 1.47
RESTAURANT - SIT DOWN 3.18 3.20 3.19 3.21 3.40
S & L - WALK IN 1.15 1.16 1.16 1.16 1.23
S & L - WITH DRIVE THRU 1.59 1.60 1.60 1.60 1.70
UNIVERSITY 0.47 0.48 0.48 0.48 0.51
ALL OTHER COMMERCIAL USES
NOT IDENTIFIED ABOVE 0.45 0.45 0.45 0.45 0.48
ALL OTHER INDUSTRIAL USES
NOT IDENTIFIED ABOVE 0.36 0.37 0.37 0.37 0.39
NOTES:
TAX RATE AREA I INCLUDES PROPERTY WITHIN BRIDGE AND THOROUGHFARE DISTRICT NO. 1.
TAX RATE AREA II EXCLUDES PROPERTY WITHIN BRIDGE AND THOROUGHFARE DISTRICT NO. 1.
ENGINEERING NEWS RECORD INFLATION RATE WAS 12.80%.
ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES.
FORMATION OR ANNEXATION DATE
July 12, 2022 Item #3 Page 21 of 31
CITY OF CARLSBAD
COMMUNITY FACILITIES DISTRICT NO. 1
TAX RATES FOR FISCAL YEAR 2022-23
SPECIAL DEVELOPMENT TAX ONE-TIME
PROPERTY TYPE
TAX RATE IMPROVEMENT AREA II:MAY 7, 1991 FY 1993-94 FY 1994-95 FY 1995-96 FY 1996-97 FY 1997-98
RESIDENTIAL (PER DWELLING UNIT)
(90% of the Maximum Tax)
0 - 1.5 DU /ACRE $5,193.21 $5,378.99 $5,437.51 $5,437.51 $5,442.94 $5,475.41
1.51 - 4.0 DU/ACRE 5,193.21 5,378.99 5,437.51 5,437.51 5,442.94 5,475.41
4.1 - 8.0 DU/ACRE 3,130.82 3,242.82 3,278.10 3,278.10 3,281.38 3,300.95
8.1 - 15.0 DU/ACRE 3,130.82 3,242.82 3,278.10 3,278.10 3,281.38 3,300.95
15.1 - 23.0 DU/ACRE 3,130.82 3,242.82 3,278.10 3,278.10 3,281.38 3,300.95 NON-RESIDENTIAL (PER SQ.FT.)
(10% of the Maximum Tax)
AUTO - GASOLINE $0.43 $0.45 $0.46 $0.46 $0.46 $0.46
AUTO - REPAIR & SALES 0.24 0.25 0.25 0.25 0.25 0.25
AUTO CAR WASH 0.38 0.39 0.40 0.40 0.40 0.40
BANK - WALK IN 0.69 0.72 0.72 0.72 0.73 0.73
BANK - WITH DRIVE THRU 0.86 0.89 0.90 0.90 0.90 0.91
BOWLING ALLEY 0.43 0.44 0.45 0.45 0.45 0.45
CAMPGROUND 0.75 0.78 0.79 0.79 0.79 0.79
CHURCH 0.29 0.30 0.31 0.31 0.31 0.31
COMMERCIAL SHOPS 0.24 0.25 0.25 0.25 0.25 0.25
COMMUNITY SHOPPING CENTER 0.27 0.28 0.28 0.28 0.28 0.29 CONVENIENCE MARKET 1.01 1.05 1.06 1.06 1.06 1.07
DISCOUNT STORE 0.24 0.25 0.25 0.25 0.25 0.25
GOLF COURSE 0.32 0.33 0.34 0.34 0.34 0.34
GROCERY STORE 0.39 0.40 0.40 0.40 0.40 0.41
HEALTH CLUB 0.28 0.29 0.29 0.29 0.29 0.29
HELIPORTS 0.55 0.57 0.58 0.58 0.58 0.58
HOSPITAL - CONVALESCENT 0.34 0.35 0.35 0.35 0.35 0.35
HOSPITAL - GENERAL 0.48 0.50 0.50 0.50 0.50 0.50
HOTEL - CONV. FAC/COMM.0.38 0.39 0.40 0.40 0.40 0.40
INDOOR SPORTS ARENA 0.34 0.35 0.35 0.35 0.35 0.35
INDUSTRIAL - COMMERCIAL
BUSINESS PARK 0.23 0.24 0.24 0.24 0.24 0.24
JUNIOR COLLEGE 0.29 0.30 0.30 0.30 0.30 0.30
LIBRARY 0.43 0.45 0.45 0.45 0.45 0.45
LUMBER/HARDWARE STORE 0.24 0.25 0.25 0.25 0.25 0.25
MARINA 0.66 0.69 0.69 0.69 0.70 0.70
MOTEL 0.31 0.32 0.32 0.32 0.32 0.33
NEIGHBORHOOD SHOPPING CENTER 0.34 0.35 0.36 0.36 0.36 0.36 OFFICE - COMMERCIAL (< 100,000 SF)0.26 0.27 0.28 0.28 0.28 0.28 OFFICE - GOVERNMENT 0.28 0.29 0.30 0.30 0.30 0.30
OFFICE - HIGH RISE 0.28 0.29 0.29 0.29 0.29 0.29
OFFICE - MEDICAL 0.31 0.32 0.33 0.33 0.33 0.33
OUTDOOR TENNIS COURT 1.09 1.13 1.14 1.14 1.14 1.15
RACE TRACK 0.35 0.36 0.37 0.37 0.37 0.37
REGIONAL SHOPPING CENTER 0.24 0.25 0.25 0.25 0.25 0.26
RESORT HOTEL 0.30 0.31 0.31 0.31 0.31 0.31
RESTAURANT - FAST FOOD 1.14 1.18 1.19 1.19 1.20 1.20
RESTAURANT - QUALITY 0.46 0.48 0.49 0.49 0.49 0.49
RESTAURANT - SIT DOWN 0.71 0.74 0.75 0.75 0.75 0.75
S & L - WALK IN 0.46 0.47 0.48 0.48 0.48 0.48
S & L - WITH DRIVE THRU 0.52 0.54 0.55 0.55 0.55 0.55
UNIVERSITY 0.29 0.30 0.30 0.30 0.30 0.30
ALL OTHER COMMERCIAL USES
NOT IDENTIFIED ABOVE 0.22 0.22 0.23 0.23 0.23 0.23
ALL OTHER INDUSTRIAL USES
NOT IDENTIFIED ABOVE 0.21 0.22 0.22 0.22 0.22 0.23
NOTES:
TAX RATE AREA I INCLUDES PROPERTY WITHIN BRIDGE AND THOROUGHFARE DISTRICT NO. 1.
TAX RATE AREA II EXCLUDES PROPERTY WITHIN BRIDGE AND THOROUGHFARE DISTRICT NO. 1.
ENGINEERING NEWS RECORD INFLATION RATE WAS 12.80%.
ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES.
FORMATION OR ANNEXATION DATE
July 12, 2022 Item #3 Page 22 of 31
CITY OF CARLSBAD
COMMUNITY FACILITIES DISTRICT NO. 1
TAX RATES FOR FISCAL YEAR 2022-23
SPECIAL DEVELOPMENT TAX ONE-TIME
PROPERTY TYPE
TAX RATE IMPROVEMENT AREA II:FY 1998-99 FY 1999-00 FY 2000-01 FY 2001-02 FY 2002-03
RESIDENTIAL (PER DWELLING UNIT)
(90% of the Maximum Tax)
0 - 1.5 DU /ACRE $5,508.06 $5,570.68 $5,661.11 $5,744.77 $5,801.65
1.51 - 4.0 DU/ACRE 5,508.06 5,570.68 5,661.11 5,744.77 5,801.65
4.1 - 8.0 DU/ACRE 3,320.64 3,358.39 3,412.90 3,463.34 3,497.63
8.1 - 15.0 DU/ACRE 3,320.64 3,358.39 3,412.90 3,463.34 3,497.63
15.1 - 23.0 DU/ACRE 3,320.64 3,358.39 3,412.90 3,463.34 3,497.63 NON-RESIDENTIAL (PER SQ.FT.)
(10% of the Maximum Tax)
AUTO - GASOLINE $0.46 $0.47 $0.47 $0.48 $0.49
AUTO - REPAIR & SALES 0.25 0.26 0.26 0.26 0.27
AUTO CAR WASH 0.40 0.41 0.41 0.42 0.42
BANK - WALK IN 0.73 0.74 0.75 0.77 0.77
BANK - WITH DRIVE THRU 0.91 0.92 0.94 0.95 0.96
BOWLING ALLEY 0.45 0.46 0.46 0.47 0.48
CAMPGROUND 0.80 0.81 0.82 0.83 0.84
CHURCH 0.31 0.31 0.32 0.32 0.33
COMMERCIAL SHOPS 0.25 0.26 0.26 0.26 0.27
COMMUNITY SHOPPING CENTER 0.29 0.29 0.30 0.30 0.30
CONVENIENCE MARKET 1.08 1.09 1.11 1.12 1.13
DISCOUNT STORE 0.25 0.26 0.26 0.26 0.27
GOLF COURSE 0.34 0.35 0.35 0.36 0.36
GROCERY STORE 0.41 0.41 0.42 0.43 0.43
HEALTH CLUB 0.30 0.30 0.30 0.31 0.31
HELIPORTS 0.59 0.59 0.60 0.61 0.62
HOSPITAL - CONVALESCENT 0.36 0.36 0.37 0.37 0.37
HOSPITAL - GENERAL 0.51 0.51 0.52 0.53 0.53
HOTEL - CONV. FAC/COMM.0.40 0.41 0.41 0.42 0.42
INDOOR SPORTS ARENA 0.36 0.36 0.37 0.37 0.37
INDUSTRIAL - COMMERCIAL
BUSINESS PARK 0.24 0.24 0.25 0.25 0.25
JUNIOR COLLEGE 0.30 0.31 0.31 0.32 0.32
LIBRARY 0.46 0.46 0.47 0.48 0.48
LUMBER/HARDWARE STORE 0.25 0.26 0.26 0.26 0.27
MARINA 0.70 0.71 0.72 0.73 0.74
MOTEL 0.33 0.33 0.34 0.34 0.35
NEIGHBORHOOD SHOPPING CENTER 0.36 0.37 0.37 0.38 0.38
OFFICE - COMMERCIAL (< 100,000 SF)0.28 0.28 0.29 0.29 0.29 OFFICE - GOVERNMENT 0.30 0.30 0.31 0.31 0.32
OFFICE - HIGH RISE 0.29 0.30 0.30 0.31 0.31
OFFICE - MEDICAL 0.33 0.33 0.34 0.34 0.35
OUTDOOR TENNIS COURT 1.16 1.17 1.19 1.21 1.22
RACE TRACK 0.37 0.38 0.38 0.39 0.39
REGIONAL SHOPPING CENTER 0.26 0.26 0.26 0.27 0.27
RESORT HOTEL 0.32 0.32 0.32 0.33 0.33
RESTAURANT - FAST FOOD 1.21 1.22 1.24 1.26 1.27
RESTAURANT - QUALITY 0.49 0.50 0.51 0.51 0.52
RESTAURANT - SIT DOWN 0.75 0.76 0.78 0.79 0.80
S & L - WALK IN 0.48 0.49 0.50 0.50 0.51
S & L - WITH DRIVE THRU 0.56 0.56 0.57 0.58 0.58
UNIVERSITY 0.30 0.31 0.31 0.32 0.32
ALL OTHER COMMERCIAL USES
NOT IDENTIFIED ABOVE 0.23 0.23 0.24 0.24 0.24
ALL OTHER INDUSTRIAL USES
NOT IDENTIFIED ABOVE 0.23 0.23 0.23 0.24 0.24
NOTES:
TAX RATE AREA I INCLUDES PROPERTY WITHIN BRIDGE AND THOROUGHFARE DISTRICT NO. 1.
TAX RATE AREA II EXCLUDES PROPERTY WITHIN BRIDGE AND THOROUGHFARE DISTRICT NO. 1.
ENGINEERING NEWS RECORD INFLATION RATE WAS 12.80%.
ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES.
FORMATION OR ANNEXATION DATE
July 12, 2022 Item #3 Page 23 of 31
CITY OF CARLSBAD
COMMUNITY FACILITIES DISTRICT NO. 1
TAX RATES FOR FISCAL YEAR 2022-23
SPECIAL DEVELOPMENT TAX ONE-TIME
PROPERTY TYPE
TAX RATE IMPROVEMENT AREA II:FY 2003-04 FY 2004-05 FY 2005-06 FY 2006-07 FY 2007-08
RESIDENTIAL (PER DWELLING UNIT)
(90% of the Maximum Tax)
0 - 1.5 DU /ACRE $5,853.40 $5,937.06 $6,118.37 $6,223.60 $6,336.64
1.51 - 4.0 DU/ACRE 5,853.40 5,937.06 6,118.37 6,223.60 6,336.64
4.1 - 8.0 DU/ACRE 3,528.83 3,579.26 3,688.57 3,752.01 3,820.16
8.1 - 15.0 DU/ACRE 3,528.83 3,579.26 3,688.57 3,752.01 3,820.16
15.1 - 23.0 DU/ACRE 3,528.83 3,579.26 3,688.57 3,752.01 3,820.16 NON-RESIDENTIAL (PER SQ.FT.)
(10% of the Maximum Tax)
AUTO - GASOLINE $0.49 $0.50 $0.51 $0.52 $0.53
AUTO - REPAIR & SALES 0.27 0.27 0.28 0.28 0.29
AUTO CAR WASH 0.43 0.43 0.45 0.45 0.46
BANK - WALK IN 0.78 0.79 0.82 0.83 0.84
BANK - WITH DRIVE THRU 0.97 0.98 1.01 1.03 1.05
BOWLING ALLEY 0.48 0.49 0.50 0.51 0.52
CAMPGROUND 0.85 0.86 0.88 0.90 0.92
CHURCH 0.33 0.33 0.34 0.35 0.36
COMMERCIAL SHOPS 0.27 0.27 0.28 0.28 0.29
COMMUNITY SHOPPING CENTER 0.31 0.31 0.32 0.32 0.33
CONVENIENCE MARKET 1.14 1.16 1.19 1.22 1.24
DISCOUNT STORE 0.27 0.27 0.28 0.28 0.29
GOLF COURSE 0.36 0.37 0.38 0.39 0.39
GROCERY STORE 0.43 0.44 0.45 0.46 0.47
HEALTH CLUB 0.31 0.32 0.33 0.33 0.34
HELIPORTS 0.62 0.63 0.65 0.66 0.67
HOSPITAL - CONVALESCENT 0.38 0.38 0.40 0.40 0.41
HOSPITAL - GENERAL 0.54 0.55 0.56 0.57 0.58
HOTEL - CONV. FAC/COMM.0.43 0.43 0.45 0.45 0.46
INDOOR SPORTS ARENA 0.38 0.38 0.40 0.40 0.41
INDUSTRIAL - COMMERCIAL
BUSINESS PARK 0.26 0.26 0.27 0.27 0.28
JUNIOR COLLEGE 0.32 0.33 0.34 0.34 0.35
LIBRARY 0.49 0.49 0.51 0.52 0.53
LUMBER/HARDWARE STORE 0.27 0.27 0.28 0.28 0.29
MARINA 0.75 0.76 0.78 0.80 0.81
MOTEL 0.35 0.35 0.37 0.37 0.38
NEIGHBORHOOD SHOPPING CENTER 0.38 0.39 0.40 0.41 0.42
OFFICE - COMMERCIAL (< 100,000 SF)0.30 0.30 0.31 0.32 0.32 OFFICE - GOVERNMENT 0.32 0.32 0.33 0.34 0.35
OFFICE - HIGH RISE 0.31 0.32 0.33 0.33 0.34
OFFICE - MEDICAL 0.35 0.36 0.37 0.37 0.38
OUTDOOR TENNIS COURT 1.23 1.25 1.29 1.31 1.33
RACE TRACK 0.40 0.40 0.41 0.42 0.43
REGIONAL SHOPPING CENTER 0.27 0.28 0.29 0.29 0.30
RESORT HOTEL 0.34 0.34 0.35 0.36 0.36
RESTAURANT - FAST FOOD 1.29 1.30 1.34 1.37 1.39
RESTAURANT - QUALITY 0.52 0.53 0.55 0.56 0.57
RESTAURANT - SIT DOWN 0.80 0.81 0.84 0.85 0.87
S & L - WALK IN 0.51 0.52 0.54 0.55 0.56
S & L - WITH DRIVE THRU 0.59 0.60 0.62 0.63 0.64
UNIVERSITY 0.32 0.33 0.34 0.34 0.35
ALL OTHER COMMERCIAL USES
NOT IDENTIFIED ABOVE 0.24 0.25 0.26 0.26 0.26
ALL OTHER INDUSTRIAL USES
NOT IDENTIFIED ABOVE 0.24 0.24 0.25 0.26 0.26
NOTES:
TAX RATE AREA I INCLUDES PROPERTY WITHIN BRIDGE AND THOROUGHFARE DISTRICT NO. 1.
TAX RATE AREA II EXCLUDES PROPERTY WITHIN BRIDGE AND THOROUGHFARE DISTRICT NO. 1.
ENGINEERING NEWS RECORD INFLATION RATE WAS 12.80%.
ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES.
FORMATION OR ANNEXATION DATE
July 12, 2022 Item #3 Page 24 of 31
CITY OF CARLSBAD
COMMUNITY FACILITIES DISTRICT NO. 1
TAX RATES FOR FISCAL YEAR 2022-23
SPECIAL DEVELOPMENT TAX ONE-TIME
PROPERTY TYPE
TAX RATE IMPROVEMENT AREA II:FY 2008-09 FY 2009-10 FY 2010-11 FY 2011-12 FY 2012-13
RESIDENTIAL (PER DWELLING UNIT)
(90% of the Maximum Tax)
0 - 1.5 DU /ACRE $6,451.74 $6,651.79 $6,550.50 $6,640.94 $6,719.68
1.51 - 4.0 DU/ACRE 6,451.74 6,651.79 6,550.50 6,640.94 6,719.68
4.1 - 8.0 DU/ACRE 3,889.55 4,010.16 3,949.09 4,003.61 4,051.08
8.1 - 15.0 DU/ACRE 3,889.55 4,010.16 3,949.09 4,003.61 4,051.08
15.1 - 23.0 DU/ACRE 3,889.55 4,010.16 3,949.09 4,003.61 4,051.08 NON-RESIDENTIAL (PER SQ.FT.)
(10% of the Maximum Tax)
AUTO - GASOLINE $0.54 $0.56 $0.55 $0.56 $0.56
AUTO - REPAIR & SALES 0.30 0.30 0.30 0.30 0.31
AUTO CAR WASH 0.47 0.49 0.48 0.48 0.49
BANK - WALK IN 0.86 0.89 0.87 0.89 0.90
BANK - WITH DRIVE THRU 1.07 1.10 1.09 1.10 1.11
BOWLING ALLEY 0.53 0.55 0.54 0.54 0.55
CAMPGROUND 0.93 0.96 0.95 0.96 0.97
CHURCH 0.36 0.37 0.37 0.37 0.38
COMMERCIAL SHOPS 0.30 0.30 0.30 0.30 0.31
COMMUNITY SHOPPING CENTER 0.34 0.35 0.34 0.35 0.35
CONVENIENCE MARKET 1.26 1.30 1.28 1.30 1.31
DISCOUNT STORE 0.30 0.30 0.30 0.30 0.31
GOLF COURSE 0.40 0.41 0.41 0.41 0.42
GROCERY STORE 0.48 0.49 0.49 0.49 0.50
HEALTH CLUB 0.35 0.36 0.35 0.36 0.36
HELIPORTS 0.69 0.71 0.70 0.71 0.71
HOSPITAL - CONVALESCENT 0.42 0.43 0.42 0.43 0.43
HOSPITAL - GENERAL 0.59 0.61 0.60 0.61 0.62
HOTEL - CONV. FAC/COMM.0.47 0.49 0.48 0.48 0.49
INDOOR SPORTS ARENA 0.42 0.43 0.42 0.43 0.43
INDUSTRIAL - COMMERCIAL
BUSINESS PARK 0.28 0.29 0.29 0.29 0.29
JUNIOR COLLEGE 0.36 0.37 0.36 0.37 0.37
LIBRARY 0.53 0.55 0.54 0.55 0.56
LUMBER/HARDWARE STORE 0.30 0.30 0.30 0.30 0.31
MARINA 0.82 0.85 0.84 0.85 0.86
MOTEL 0.39 0.40 0.39 0.40 0.40
NEIGHBORHOOD SHOPPING CENTER 0.42 0.44 0.43 0.44 0.44
OFFICE - COMMERCIAL (< 100,000 SF)0.33 0.34 0.33 0.34 0.34 OFFICE - GOVERNMENT 0.35 0.36 0.36 0.36 0.37
OFFICE - HIGH RISE 0.34 0.35 0.35 0.35 0.36
OFFICE - MEDICAL 0.39 0.40 0.39 0.40 0.40
OUTDOOR TENNIS COURT 1.36 1.40 1.38 1.40 1.41
RACE TRACK 0.44 0.45 0.44 0.45 0.45
REGIONAL SHOPPING CENTER 0.30 0.31 0.31 0.31 0.31
RESORT HOTEL 0.37 0.38 0.38 0.38 0.39
RESTAURANT - FAST FOOD 1.42 1.46 1.44 1.46 1.48
RESTAURANT - QUALITY 0.58 0.60 0.59 0.59 0.60
RESTAURANT - SIT DOWN 0.88 0.91 0.90 0.91 0.92
S & L - WALK IN 0.57 0.58 0.58 0.58 0.59
S & L - WITH DRIVE THRU 0.65 0.67 0.66 0.67 0.68
UNIVERSITY 0.36 0.37 0.36 0.37 0.37
ALL OTHER COMMERCIAL USES
NOT IDENTIFIED ABOVE 0.27 0.28 0.27 0.28 0.28
ALL OTHER INDUSTRIAL USES
NOT IDENTIFIED ABOVE 0.27 0.27 0.27 0.27 0.28
NOTES:
TAX RATE AREA I INCLUDES PROPERTY WITHIN BRIDGE AND THOROUGHFARE DISTRICT NO. 1.
TAX RATE AREA II EXCLUDES PROPERTY WITHIN BRIDGE AND THOROUGHFARE DISTRICT NO. 1.
ENGINEERING NEWS RECORD INFLATION RATE WAS 12.80%.
ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES.
FORMATION OR ANNEXATION DATE
July 12, 2022 Item #3 Page 25 of 31
CITY OF CARLSBAD
COMMUNITY FACILITIES DISTRICT NO. 1
TAX RATES FOR FISCAL YEAR 2022-23
SPECIAL DEVELOPMENT TAX ONE-TIME
PROPERTY TYPE
TAX RATE IMPROVEMENT AREA II:FY 2013-14 FY 2014-15 FY 2015-16 FY 2016-17 FY 2017-18
RESIDENTIAL (PER DWELLING UNIT)
(90% of the Maximum Tax)
0 - 1.5 DU /ACRE $6,719.68 $6,861.12 $6,942.47 $6,994.15 $7,141.36
1.51 - 4.0 DU/ACRE 6,719.68 6,861.12 6,942.47 6,994.15 7,141.36
4.1 - 8.0 DU/ACRE 4,051.08 4,136.35 4,185.40 4,216.55 4,305.30
8.1 - 15.0 DU/ACRE 4,051.08 4,136.35 4,185.40 4,216.55 4,305.30
15.1 - 23.0 DU/ACRE 4,051.08 4,136.35 4,185.40 4,216.55 4,305.30 NON-RESIDENTIAL (PER SQ.FT.)
(10% of the Maximum Tax)
AUTO - GASOLINE $0.56 $0.57 $0.58 $0.59 $0.60
AUTO - REPAIR & SALES 0.31 0.31 0.32 0.32 0.33
AUTO CAR WASH 0.49 0.50 0.51 0.51 0.52
BANK - WALK IN 0.90 0.91 0.93 0.93 0.95
BANK - WITH DRIVE THRU 1.11 1.14 1.15 1.16 1.18
BOWLING ALLEY 0.55 0.56 0.57 0.57 0.59
CAMPGROUND 0.97 0.99 1.00 1.01 1.03
CHURCH 0.38 0.39 0.39 0.39 0.40
COMMERCIAL SHOPS 0.31 0.31 0.32 0.32 0.33
COMMUNITY SHOPPING CENTER 0.35 0.36 0.36 0.36 0.37
CONVENIENCE MARKET 1.31 1.34 1.36 1.37 1.39
DISCOUNT STORE 0.31 0.31 0.32 0.32 0.33
GOLF COURSE 0.42 0.43 0.43 0.43 0.44
GROCERY STORE 0.50 0.51 0.51 0.52 0.53
HEALTH CLUB 0.36 0.37 0.37 0.37 0.38
HELIPORTS 0.71 0.73 0.74 0.74 0.76
HOSPITAL - CONVALESCENT 0.43 0.44 0.45 0.45 0.46
HOSPITAL - GENERAL 0.62 0.63 0.64 0.64 0.66
HOTEL - CONV. FAC/COMM.0.49 0.50 0.51 0.51 0.52
INDOOR SPORTS ARENA 0.43 0.44 0.45 0.45 0.46
INDUSTRIAL - COMMERCIAL
BUSINESS PARK 0.29 0.30 0.30 0.31 0.31
JUNIOR COLLEGE 0.37 0.38 0.38 0.39 0.39
LIBRARY 0.56 0.57 0.58 0.58 0.59
LUMBER/HARDWARE STORE 0.31 0.31 0.32 0.32 0.33
MARINA 0.86 0.88 0.89 0.89 0.91
MOTEL 0.40 0.41 0.41 0.42 0.43
NEIGHBORHOOD SHOPPING CENTER 0.44 0.45 0.46 0.46 0.47
OFFICE - COMMERCIAL (< 100,000 SF)0.34 0.35 0.35 0.35 0.36 OFFICE - GOVERNMENT 0.37 0.37 0.38 0.38 0.39
OFFICE - HIGH RISE 0.36 0.37 0.37 0.37 0.38
OFFICE - MEDICAL 0.40 0.41 0.42 0.42 0.43
OUTDOOR TENNIS COURT 1.41 1.44 1.46 1.47 1.50
RACE TRACK 0.45 0.46 0.47 0.47 0.48
REGIONAL SHOPPING CENTER 0.31 0.32 0.32 0.33 0.33
RESORT HOTEL 0.39 0.39 0.40 0.40 0.41
RESTAURANT - FAST FOOD 1.48 1.51 1.52 1.54 1.57
RESTAURANT - QUALITY 0.60 0.61 0.62 0.63 0.64
RESTAURANT - SIT DOWN 0.92 0.94 0.95 0.96 0.98
S & L - WALK IN 0.59 0.60 0.61 0.61 0.63
S & L - WITH DRIVE THRU 0.68 0.69 0.70 0.71 0.72
UNIVERSITY 0.37 0.38 0.38 0.39 0.40
ALL OTHER COMMERCIAL USES
NOT IDENTIFIED ABOVE 0.28 0.29 0.29 0.29 0.30
ALL OTHER INDUSTRIAL USES
NOT IDENTIFIED ABOVE 0.28 0.28 0.29 0.29 0.29
NOTES:
TAX RATE AREA I INCLUDES PROPERTY WITHIN BRIDGE AND THOROUGHFARE DISTRICT NO. 1.
TAX RATE AREA II EXCLUDES PROPERTY WITHIN BRIDGE AND THOROUGHFARE DISTRICT NO. 1.
ENGINEERING NEWS RECORD INFLATION RATE WAS 12.80%.
ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES.
FORMATION OR ANNEXATION DATE
July 12, 2022 Item #3 Page 26 of 31
CITY OF CARLSBAD
COMMUNITY FACILITIES DISTRICT NO. 1
TAX RATES FOR FISCAL YEAR 2022-23
SPECIAL DEVELOPMENT TAX ONE-TIME
PROPERTY TYPE
TAX RATE IMPROVEMENT AREA II:FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23
RESIDENTIAL (PER DWELLING UNIT)
(90% of the Maximum Tax)
0 - 1.5 DU /ACRE $7,229.53 $7,283.35 $7,268.75 $7,294.10 $7,732.85
1.51 - 4.0 DU/ACRE 7,229.53 7,283.35 7,268.75 7,294.10 7,732.85
4.1 - 8.0 DU/ACRE 4,358.45 4,390.90 4,382.10 4,397.38 4,661.89
8.1 - 15.0 DU/ACRE 4,358.45 4,390.90 4,382.10 4,397.38 4,661.89
15.1 - 23.0 DU/ACRE 4,358.45 4,390.90 4,382.10 4,397.38 4,661.89 NON-RESIDENTIAL (PER SQ.FT.)
(10% of the Maximum Tax)
AUTO - GASOLINE $0.61 $0.61 $0.61 $0.61 $0.65
AUTO - REPAIR & SALES 0.33 0.33 0.33 0.33 0.35
AUTO CAR WASH 0.53 0.53 0.53 0.53 0.56
BANK - WALK IN 0.96 0.97 0.97 0.97 1.03
BANK - WITH DRIVE THRU 1.20 1.21 1.20 1.21 1.28
BOWLING ALLEY 0.59 0.60 0.60 0.60 0.63
CAMPGROUND 1.05 1.05 1.05 1.05 1.12
CHURCH 0.41 0.41 0.41 0.41 0.43
COMMERCIAL SHOPS 0.33 0.33 0.33 0.33 0.35
COMMUNITY SHOPPING CENTER 0.38 0.38 0.38 0.38 0.40
CONVENIENCE MARKET 1.41 1.42 1.42 1.42 1.51
DISCOUNT STORE 0.33 0.33 0.33 0.33 0.35
GOLF COURSE 0.45 0.45 0.45 0.45 0.48
GROCERY STORE 0.54 0.54 0.54 0.54 0.57
HEALTH CLUB 0.39 0.39 0.39 0.39 0.41
HELIPORTS 0.77 0.77 0.77 0.78 0.82
HOSPITAL - CONVALESCENT 0.47 0.47 0.47 0.47 0.50
HOSPITAL - GENERAL 0.67 0.67 0.67 0.67 0.71
HOTEL - CONV. FAC/COMM.0.53 0.53 0.53 0.53 0.56
INDOOR SPORTS ARENA 0.47 0.47 0.47 0.47 0.50
INDUSTRIAL - COMMERCIAL
BUSINESS PARK 0.32 0.32 0.32 0.32 0.34
JUNIOR COLLEGE 0.40 0.40 0.40 0.40 0.43
LIBRARY 0.60 0.60 0.60 0.60 0.64
LUMBER/HARDWARE STORE 0.33 0.33 0.33 0.33 0.35
MARINA 0.92 0.93 0.93 0.93 0.99
MOTEL 0.43 0.43 0.43 0.44 0.46
NEIGHBORHOOD SHOPPING CENTER 0.48 0.48 0.48 0.48 0.51
OFFICE - COMMERCIAL (< 100,000 SF)0.37 0.37 0.37 0.37 0.39 OFFICE - GOVERNMENT 0.39 0.40 0.40 0.40 0.42
OFFICE - HIGH RISE 0.39 0.39 0.39 0.39 0.41
OFFICE - MEDICAL 0.43 0.44 0.44 0.44 0.46
OUTDOOR TENNIS COURT 1.52 1.53 1.53 1.53 1.63
RACE TRACK 0.49 0.49 0.49 0.49 0.52
REGIONAL SHOPPING CENTER 0.34 0.34 0.34 0.34 0.36
RESORT HOTEL 0.41 0.42 0.42 0.42 0.44
RESTAURANT - FAST FOOD 1.59 1.60 1.60 1.60 1.70
RESTAURANT - QUALITY 0.65 0.65 0.65 0.65 0.69
RESTAURANT - SIT DOWN 0.99 1.00 1.00 1.00 1.06
S & L - WALK IN 0.63 0.64 0.64 0.64 0.68
S & L - WITH DRIVE THRU 0.73 0.73 0.73 0.74 0.78
UNIVERSITY 0.40 0.40 0.40 0.40 0.43
ALL OTHER COMMERCIAL USES
NOT IDENTIFIED ABOVE 0.30 0.30 0.30 0.30 0.32
ALL OTHER INDUSTRIAL USES
NOT IDENTIFIED ABOVE 0.30 0.30 0.30 0.30 0.32
NOTES:
TAX RATE AREA I INCLUDES PROPERTY WITHIN BRIDGE AND THOROUGHFARE DISTRICT NO. 1.
TAX RATE AREA II EXCLUDES PROPERTY WITHIN BRIDGE AND THOROUGHFARE DISTRICT NO. 1.
ENGINEERING NEWS RECORD INFLATION RATE WAS 12.80%.
ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES.
FORMATION OR ANNEXATION DATE
July 12, 2022 Item #3 Page 27 of 31