RESOLUTION NO. 2023-188
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF CARLSBAD, CALIFORNIA, ESTABLISHING THE FISCAL YEAR 2023-24 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 2023-24.
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 2023-24 to pay for the costs and expenses for the District is determined and established as set forth in Attachment A.
3. That the rate as set forth in Attachment A does not exceed the amount as previously authorized by the Ordinance of this legislative body, and is not in excess of that as previously approved by the qualified electors of the District.
4. That the proceeds of the special tax shall be used to pay, in whole or in part, the costs of the following, in the following order of priority:
a. Payment of principal and interest on any outstanding authorized bonded indebtedness; b. Necessary replenishment of bond reserve funds or other reserve funds; c. Payment of costs and expenses of authorized public facilities; d. Repayment of advances and loans, if appropriate; and 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 11th day of MY, 2023, by the following vote, to wit:
AYES:
NAYS:
ABSTAIN:
ABSENT:
Blackburn, Bhat-Patel, Acosta, Burkholder, Luna.
None.
None.
None.
f--
KEITH BLACKBURN, Mayor
SHERRY FREISINGER, City Clerk
(SEAL)
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 $44
3 $443 $444 $446
RLM 1,163 1,204 1,217 1,217 1,219 1,226
RM 1,949 2,019 2,041 2,041 2,043 2,055
RMH 2,988 3,095 3,129 3,129 3,132 3,151
RH 4,207 4,357 4,405 4,405 4,409 4,435
NON-RESIDENTIAL (PER ACRE)
COMMERCIAL $3,615
$3,744 $3,785 $3,785 $3,789 $3,811
INDUSTRIAL 1,807 1,872 1,892 1,892 1,894 1,906
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 $43
7 $437 $437 $440
RLM 1,145 1,186 1,199 1,199 1,200 1,207
RM 1,833 1,899 1,919 1,919 1,921 1,933
RMH 2,813 2,914 2,946 2,946 2,949 2,966
RH 4,125 4,273 4,319 4,319 4,324 4,349
NON-RESIDENTIAL (PER ACRE)
COMMERCIAL $2,410
$2,496 $2,523 $2,523 $2,526 $2,541
INDUSTRIAL 1,446 1,498 1,514 1,514 1,515 1,524
NOTE: ACTUAL TAX RATES FOR UNDEVELOPED PROPERTY FOR FISCAL YEAR 2023-24 ARE HEREIN ESTABLISHED AT $0 PER ACRE.
2023-24 MAXIMUM PERCENTAGE
2023-24 ACTUAL PERCENTAGE
NOTES:
TAX RATE AREA I INCLUDES PROPERTY WITHIN BRIDGE AND THOROUGHFARE DISTRICT NO. 1.
TAX RATE AREA II EXCLUDES PROPERTY WITHIN BRIDGE AND THOROUGHFARE DISTRICT NO. 1.
ENGINEERING NEWS RECORD INFLATION RATE WAS 0.20%.
ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES.
CITY OF CARLSBAD
TAX RATES FOR FISCAL YEAR 2023-24
ANNUAL NON-RESIDENTIAL TAX - DEVELOPED PROPERTY
% OF ONE-TIME SPECIAL TAX
13.81%
MAXIMUM UNDEVELOPED PROPERTY TAX
TAX RATES FOR FISCAL YEAR 2023-24
7.50%
FORMATION OR ANNEXATION DATE
FORMATION OR ANNEXATION DATE
COMMUNITY FACILITES DISTRICT NO. 1
Attachment A
PROPERTY TYPE
TAX RATE IMPROVEMENT AREA I: FY 1998-99 FY 1999-00 FY 2000-01 FY 2001-02 FY 2002-03 FY 2003-04
RESIDENTIAL (PER ACRE)
RL $449 $454 $46
1 $468 $473 $477
RLM 1,233 1,247 1,267 1,286 1,299 1,311
RM 2,067 2,091 2,125 2,156 2,177 2,197
RMH 3,169 3,205 3,257 3,306 3,338 3,368
RH 4,462 4,512 4,586 4,653 4,699 4,741
NON-RESIDENTIAL (PER ACRE)
COMMERCIAL $3,834
$3,877 $3,940 $3,999 $4,038 $4,074
INDUSTRIAL 1,917 1,939 1,970 1,999 2,019 2,037
PROPERTY TYPE
TAX RATE IMPROVEMENT AREA II: FY 1998-99 FY 1999-00 FY 2000-01 FY 2001-02 FY 2002-03 FY 2003-04
RESIDENTIAL (PER ACRE)
RL $442 $448 $45
5 $462 $466 $470
RLM 1,214 1,228 1,248 1,266 1,279 1,290
RM 1,944 1,966 1,998 2,028 2,048 2,066
RMH 2,984 3,018 3,067 3,112 3,143 3,171
RH 4,375 4,425 4,497 4,563 4,609 4,650
NON-RESIDENTIAL (PER ACRE)
COMMERCIAL $2,556
$2,585 $2,627 $2,666 $2,692 $2,716
INDUSTRIAL 1,534 1,551 1,576 1,599 1,615 1,630
NOTE: ACTUAL TAX RATES FOR UNDEVELOPED PROPERTY FOR FISCAL YEAR 2023-24 ARE HEREIN ESTABLISHED AT $0 PER ACRE.
FORMATION OR ANNEXATION DATE
CITY OF CARLSBAD
MAXIMUM UNDEVELOPED PROPERTY TAX
TAX RATES FOR FISCAL YEAR 2023-24
COMMUNITY FACILITES DISTRICT NO. 1
FORMATION OR ANNEXATION DATE FORMATION OR ANNEX
ATION DATE
PROPERTY TYPE
TAX RATE IMPROVEMENT AREA I: FY 2004-05 FY 2005-06 FY 2006-07 FY 2007-08 FY 2008-09
RESIDENTIAL (PER ACRE)
RL $484 $499 $50
7 $516 $526
RLM 1,329 1,370 1,393 1,419 1,445
RM 2,228 2,296 2,336 2,378 2,421
RMH 3,416 3,520 3,581 3,646 3,712
RH 4,809 4,956 5,041 5,133 5,226
NON-RESIDENTIAL (PER ACRE)
COMMERCIAL $4,132
$4,259 $4,332 $4,411 $4,491
INDUSTRIAL 2,066 2,129 2,166 2,205 2,245
PROPERTY TYPE
TAX RATE IMPROVEMENT AREA II: FY 2004-05 FY 2005-06 FY 2006-07 FY 2007-08 FY 2008-09
RESIDENTIAL (PER ACRE)
RL $477 $492 $50
0 $509 $518
RLM 1,309 1,349 1,372 1,397 1,422
RM 2,096 2,159 2,197 2,237 2,277
RMH 3,216 3,315 3,372 3,433 3,495
RH 4,716 4,860 4,944 5,034 5,125
NON-RESIDENTIAL (PER ACRE)
COMMERCIAL $2,755
$2,839 $2,888 $2,940 $2,994
INDUSTRIAL 1,653 1,703 1,733 1,764 1,796
NOTE: ACTUAL TAX RATES FOR UNDEVELOPED PROPERTY FOR FISCAL YEAR 2023-24 ARE HEREIN ESTABLISHED AT $0 PER ACRE.
FORMATION OR ANNEXATION DATE
CITY OF CARLSBAD
MAXIMUM UNDEVELOPED PROPERTY TAX
TAX RATES FOR FISCAL YEAR 2023-24
COMMUNITY FACILITES DISTRICT NO. 1
FORMATION OR ANNEXATION DATE FORMATION OR ANNEX
ATION DATE
PROPERTY TYPE
TAX RATE IMPROVEMENT AREA I: FY 2009-10 FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14
RESIDENTIAL (PER ACRE)
RL $542 $534 $54
1 $548 $548
RLM 1,489 1,467 1,487 1,505 1,505
RM 2,496 2,458 2,492 2,522 2,522
RMH 3,827 3,769 3,821 3,866 3,866
RH 5,388 5,306 5,379 5,443 5,443
NON-RESIDENTIAL (PER ACRE)
COMMERCIAL $4,630
$4,559 $4,622 $4,677 $4,677
INDUSTRIAL 2,315 2,280 2,311 2,339 2,339
PROPERTY TYPE
TAX RATE IMPROVEMENT AREA II: FY 2009-10 FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14
RESIDENTIAL (PER ACRE)
RL $534 $526 $53
4 $540 $540
RLM 1,466 1,444 1,464 1,481 1,481
RM 2,348 2,312 2,344 2,372 2,372
RMH 3,604 3,549 3,598 3,640 3,640
RH 5,284 5,203 5,275 5,338 5,338
NON-RESIDENTIAL (PER ACRE)
COMMERCIAL $3,087
$3,040 $3,082 $3,118 $3,118
INDUSTRIAL 1,852 1,824 1,849 1,871 1,871
NOTE: ACTUAL TAX RATES FOR UNDEVELOPED PROPERTY FOR FISCAL YEAR 2023-24 ARE HEREIN ESTABLISHED AT $0 PER ACRE.
FORMATION OR ANNEXATION DATE
CITY OF CARLSBAD
MAXIMUM UNDEVELOPED PROPERTY TAX
TAX RATES FOR FISCAL YEAR 2023-24
COMMUNITY FACILITES DISTRICT NO. 1
FORMATION OR ANNEXATION DATE FORMATION OR ANNEX
ATION DATE
PROPERTY TYPE
TAX RATE IMPROVEMENT AREA I: FY 2014-15 FY 2015-16 FY 2016-17 FY 2017-18 FY 2018-19
RESIDENTIAL (PER ACRE)
RL $559 $566 $57
0 $582 $589
RLM 1,536 1,554 1,566 1,599 1,619
RM 2,575 2,605 2,625 2,680 2,713
RMH 3,948 3,995 4,024 4,109 4,160
RH 5,558 5,624 5,665 5,785 5,856
NON-RESIDENTIAL (PER ACRE)
COMMERCIAL $4,776
$4,832 $4,868 $4,971 $5,032
INDUSTRIAL 2,388 2,416 2,434 2,485 2,516
PROPERTY TYPE
TAX RATE IMPROVEMENT AREA II: FY 2014-15 FY 2015-16 FY 2016-17 FY 2017-18 FY 2018-19
RESIDENTIAL (PER ACRE)
RL $551 $558 $56
2 $574 $581
RLM 1,512 1,530 1,542 1,574 1,593
RM 2,422 2,450 2,469 2,521 2,552
RMH 3,717 3,761 3,789 3,869 3,917
RH 5,450 5,515 5,556 5,673 5,743
NON-RESIDENTIAL (PER ACRE)
COMMERCIAL $3,184
$3,222 $3,245 $3,314 $3,355
INDUSTRIAL 1,910 1,933 1,947 1,988 2,013
NOTE: ACTUAL TAX RATES FOR UNDEVELOPED PROPERTY FOR FISCAL YEAR 2023-24 ARE HEREIN ESTABLISHED AT $0 PER ACRE.
FORMATION OR ANNEXATION DATE
FORMATION OR ANNEX
ATION DATE
CITY OF CARLSBAD
MAXIMUM
UNDEVELOPED PROPERTY TAX
TAX RATES FOR FISCAL YEAR 2023-24
COMMUNITY FACILITES DISTRICT NO. 1
FORMATION OR ANNEXATION DATE
PROPERTY TYPE
TAX RATE IMPROVEMENT AREA I: FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24
RESIDENTIAL (PER ACRE)
RL $594 $592
$594 $630 $631
RLM 1,631 1,627 1,633 1,731 1,733
RM 2,733 2,728 2,737 2,902 2,905
RMH 4,191 4,182 4,197 4,449 4,454
RH 5,900 5,888 5,908 6,264 6,270
NON-RESIDENTIAL (PER ACRE)
COMMERCIAL $5,070
$5,059 $5,077 $5,382 $5,388
INDUSTRIAL 2,535 2,530 2,539 2,691 2,694
PROPERTY TYPE
TAX RATE IMPROVEMENT AREA II: FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 FY 2023-24
RESIDENTIAL (PER ACRE)
RL $585 $584
$586 $621 $622
RLM 1,605 1,602 1,608 1,704 1,706
RM 2,571 2,566 2,574 2,729 2,732
RMH 3,946 3,938 3,952 4,189 4,193
RH 5,786 5,774 5,794 6,143 6,149
NON-RESIDENTIAL (PER ACRE)
COMMERCIAL $3,380
$3,373 $3,385 $3,588 $3,592
INDUSTRIAL 2,028 2,024 2,031 2,153 2,155
NOTE: ACTUAL TAX RATES FOR UNDEVELOPED PROPERTY FOR FISCAL YEAR 2023-24 ARE HEREIN ESTABLISHED AT $0 PER ACRE.
FORMATION OR ANNEXATION DATE
FORMATION OR ANNEXATION DATE
CITY OF CARLSBAD
MAXIMUM UNDEVELOPED PROPERTY TAX
TAX RATES FOR FISCAL YEAR 2023-24
COMMUNITY FACILITES DISTRICT NO. 1
CITY OF CARLSBAD
COMMUNITY FACILITIES DISTRICT NO. 1
TAX RATES FOR FISCAL YEAR 2023-24
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 th
e Maximum Tax)
0 - 1.5 DU /ACRE $6,034.76 $6,250.64 $6,318.64 $6,318.64 $6,324.96 $6,362.68
1.51 - 4.0 DU/ACRE 6,034.76 6,250.64 6,318.64 6,318.64 6,324.96 6,362.68
4.1 - 8.0 DU/ACRE 3,809.00 3,945.26 3,988.18 3,988.18 3,992.17 4,015.98
8.1 - 15.0 DU/ACRE 3,809.00 3,945.26 3,988.18 3,988.18 3,992.17 4,015.98
15.1 - 23.0 DU/ACRE 3,809.00 3,945.26 3,988.18 3,988.18 3,992.17 4,015.98 NON-RESIDENTIAL (PER SQ.FT.)
(10% of th
e Maximum Tax)
AUTO - GASOLINE $1.22 $1.27 $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 1.00 1.00 1.00 1.00
BANK - WALK IN 1.93 2.00 2.02 2.02 2.03 2.04
BANK - WITH DRIVE THRU 2.72 2.82 2.85 2.85 2.85 2.87
BOWLING ALLEY 1.00 1.03 1.05 1.05 1.05 1.05
CAMPGROUND 2.64 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 4.31 4.31 4.31 4.34
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 1.24
HEALTH CLUB 0.44 0.45 0.46 0.46 0.46 0.46
HELIPORTS 1.60 1.66 1.68 1.68 1.68 1.69
HOSPITAL - CONVALESCENT 0.35 0.36 0.37 0.37 0.37 0.37
HOSPITAL - GENERAL 0.58 0.61 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 0.39 0.39 0.39 0.39 0.39
MARINA 2.24 2.32 2.34 2.34 2.34 2.36
MOTEL 0.41 0.42 0.42 0.42 0.42 0.43
NEIGHBORHOOD SHOPPING CENTER 0.97 1.01 1.02 1.02 1.02 1.03 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 0.47
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 4.24 4.39 4.44 4.44 4.44 4.47
RACE TRACK 0.77 0.80 0.80 0.80 0.81 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 0.37
RESTAURANT - FAST FOOD 4.29 4.44 4.49 4.49 4.49 4.52
RESTAURANT - QUALITY 0.99 1.02 1.04 1.04 1.04 1.04
RESTAURANT - SIT DOWN 2.28 2.37 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 1.21
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 0.20%.
ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES.
FORMATION OR ANNE
XATION DATE
CITY OF CARLSBAD
COMMUNITY FACILITIES DISTRICT NO. 1
TAX RATES FOR FISCAL YEAR 2023-24
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 th
e Maximum Tax)
0 - 1.5 DU /ACRE $6,400.63 $6,473.40 $6,578.48 $6,675.70 $6,741.79
1.51 - 4.0 DU/ACRE 6,400.63 6,473.40 6,578.48 6,675.70 6,741.79
4.1 - 8.0 DU/ACRE 4,039.93 4,085.86 4,152.18 4,213.55 4,255.26
8.1 - 15.0 DU/ACRE 4,039.93 4,085.86 4,152.18 4,213.55 4,255.26
15.1 - 23.0 DU/ACRE 4,039.93 4,085.86 4,152.18 4,213.55 4,255.26 NON-RESIDENTIAL (PER SQ.FT.)
(10% of th
e Maximum Tax)
AUTO - GASOLINE $1.30 $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 1.04 1.05 1.06
BANK - WALK IN 2.05 2.07 2.11 2.14 2.16
BANK - WITH DRIVE THRU 2.88 2.92 2.97 3.01 3.04
BOWLING ALLEY 1.06 1.07 1.09 1.10 1.12
CAMPGROUND 2.80 2.83 2.87 2.92 2.95
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 0.69 0.70 0.71 0.71
CONVENIENCE MARKET 4.36 4.41 4.48 4.55 4.60
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 1.30 1.31
HEALTH CLUB 0.46 0.47 0.47 0.48 0.49
HELIPORTS 1.70 1.72 1.75 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 4.50 4.55 4.62 4.69 4.73
RACE TRACK 0.81 0.82 0.84 0.85 0.86
REGIONAL SHOPPING CENTER 0.54 0.54 0.55 0.56 0.56
RESORT HOTEL 0.37 0.37 0.38 0.38 0.39
RESTAURANT - FAST FOOD 4.55 4.60 4.67 4.74 4.79
RESTAURANT - QUALITY 1.05 1.06 1.08 1.09 1.11
RESTAURANT - SIT DOWN 2.42 2.45 2.49 2.53 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 1.25 1.26 1.28
UNIVERSITY 0.36 0.37 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 0.20%.
ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES.
FORMATION OR ANNE
XATION DATE
CITY OF CARLSBAD
COMMUNITY FACILITIES DISTRICT NO. 1
TAX RATES FOR FISCAL YEAR 2023-24
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 th
e Maximum Tax)
0 - 1.5 DU /ACRE $6,801.93 $6,899.14 $7,109.83 $7,232.11 $7,363.48
1.51 - 4.0 DU/ACRE 6,801.93 6,899.14 7,109.83 7,232.11 7,363.48
4.1 - 8.0 DU/ACRE 4,293.22 4,354.58 4,487.56 4,564.74 4,647.66
8.1 - 15.0 DU/ACRE 4,293.22 4,354.58 4,487.56 4,564.74 4,647.66
15.1 - 23.0 DU/ACRE 4,293.22 4,354.58 4,487.56 4,564.74 4,647.66 NON-RESIDENTIAL (PER SQ.FT.)
(10% of th
e Maximum Tax)
AUTO - GASOLINE $1.38 $1.40 $1.44 $1.46 $1.49
AUTO - REPAIR & SALES 0.58 0.59 0.61 0.62 0.63
AUTO CAR WASH 1.07 1.09 1.12 1.14 1.16
BANK - WALK IN 2.18 2.21 2.28 2.32 2.36
BANK - WITH DRIVE THRU 3.07 3.11 3.20 3.26 3.32
BOWLING ALLEY 1.13 1.14 1.18 1.20 1.22
CAMPGROUND 2.97 3.01 3.11 3.16 3.22
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 0.77 0.78
CONVENIENCE MARKET 4.64 4.70 4.85 4.93 5.02
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 1.89 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 0.40 0.40
LIBRARY 0.72 0.73 0.76 0.77 0.78
LUMBER/HARDWARE STORE 0.42 0.43 0.44 0.45 0.45
MARINA 2.52 2.56 2.64 2.68 2.73
MOTEL 0.46 0.46 0.48 0.49 0.49
NEIGHBORHOOD SHOPPING CENTER 1.10 1.11 1.15 1.17 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 4.78 4.85 4.99 5.08 5.17
RACE TRACK 0.87 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 0.42 0.42
RESTAURANT - FAST FOOD 4.83 4.90 5.05 5.14 5.23
RESTAURANT - QUALITY 1.12 1.13 1.17 1.19 1.21
RESTAURANT - SIT DOWN 2.58 2.61 2.69 2.74 2.79
S & L - WALK IN 0.94 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 0.42
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 0.20%.
ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES.
FORMATION OR ANNE
XATION DATE
CITY OF CARLSBAD
COMMUNITY FACILITIES DISTRICT NO. 1
TAX RATES FOR FISCAL YEAR 2023-24
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 th
e Maximum Tax)
0 - 1.5 DU /ACRE $7,497.23 $7,729.70 $7,611.99 $7,717.08 $7,808.59
1.51 - 4.0 DU/ACRE 7,497.23 7,729.70 7,611.99 7,717.08 7,808.59
4.1 - 8.0 DU/ACRE 4,732.08 4,878.81 4,804.51 4,870.85 4,928.60
8.1 - 15.0 DU/ACRE 4,732.08 4,878.81 4,804.51 4,870.85 4,928.60
15.1 - 23.0 DU/ACRE 4,732.08 4,878.81 4,804.51 4,870.85 4,928.60 NON-RESIDENTIAL (PER SQ.FT.)
(10% of th
e 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 1.22 1.23
BANK - WALK IN 2.40 2.48 2.44 2.47 2.50
BANK - WITH DRIVE THRU 3.38 3.48 3.43 3.48 3.52
BOWLING ALLEY 1.24 1.28 1.26 1.28 1.29
CAMPGROUND 3.28 3.38 3.33 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 0.57
COMMUNITY SHOPPING CENTER 0.79 0.82 0.81 0.82 0.83
CONVENIENCE MARKET 5.11 5.27 5.19 5.26 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 1.46 1.50 1.48 1.50 1.52
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 1.25 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 0.57 0.56 0.56 0.57
OFFICE - HIGH RISE 0.50 0.52 0.51 0.51 0.52
OFFICE - MEDICAL 0.45 0.47 0.46 0.47 0.47
OUTDOOR TENNIS COURT 5.27 5.43 5.35 5.42 5.48
RACE TRACK 0.95 0.98 0.97 0.98 0.99
REGIONAL SHOPPING CENTER 0.63 0.65 0.64 0.65 0.65
RESORT HOTEL 0.43 0.44 0.44 0.44 0.45
RESTAURANT - FAST FOOD 5.33 5.49 5.41 5.48 5.55
RESTAURANT - QUALITY 1.23 1.27 1.25 1.27 1.28
RESTAURANT - SIT DOWN 2.84 2.93 2.88 2.92 2.96
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 0.44 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 0.34 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 0.20%.
ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES.
FORMATION OR ANNE
XATION DATE
CITY OF CARLSBAD
COMMUNITY FACILITIES DISTRICT NO. 1
TAX RATES FOR FISCAL YEAR 2023-24
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 th
e Maximum Tax)
0 - 1.5 DU /ACRE $7,808.59 $7,972.94 $8,067.48 $8,127.54 $8,298.60
1.51 - 4.0 DU/ACRE 7,808.59 7,972.94 8,067.48 8,127.54 8,298.60
4.1 - 8.0 DU/ACRE 4,928.60 5,032.34 5,092.01 5,129.92 5,237.89
8.1 - 15.0 DU/ACRE 4,928.60 5,032.34 5,092.01 5,129.92 5,237.89
15.1 - 23.0 DU/ACRE 4,928.60 5,032.34 5,092.01 5,129.92 5,237.89 NON-RESIDENTIAL (PER SQ.FT.)
(10% of th
e Maximum Tax)
AUTO - GASOLINE $1.58 $1.61 $1.63 $1.65 $1.68
AUTO - REPAIR & SALES 0.66 0.68 0.69 0.69 0.71
AUTO CAR WASH 1.23 1.26 1.27 1.28 1.31
BANK - WALK IN 2.50 2.55 2.58 2.60 2.66
BANK - WITH DRIVE THRU 3.52 3.59 3.64 3.66 3.74
BOWLING ALLEY 1.29 1.32 1.33 1.34 1.37
CAMPGROUND 3.41 3.48 3.53 3.55 3.63
CHURCH 0.58 0.59 0.60 0.61 0.62
COMMERCIAL SHOPS 0.57 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 5.50 5.54 5.66
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 1.52 1.55 1.57 1.58 1.61
HEALTH CLUB 0.56 0.58 0.58 0.59 0.60
HELIPORTS 2.07 2.12 2.14 2.16 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 3.08
MOTEL 0.52 0.54 0.54 0.55 0.56
NEIGHBORHOOD SHOPPING CENTER 1.26 1.29 1.30 1.31 1.34
OFFICE - COMMERCIAL (< 100,000 SF) 0.50 0.51 0.52 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 5.60 5.67 5.71 5.83
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 5.55 5.66 5.73 5.77 5.89
RESTAURANT - QUALITY 1.28 1.31 1.32 1.33 1.36
RESTAURANT - SIT DOWN 2.96 3.02 3.05 3.08 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 0.46 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 0.20%.
ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES.
FORMATION OR ANNE
XATION DATE
CITY OF CARLSBAD
COMMUNITY FACILITIES DISTRICT NO. 1
TAX RATES FOR FISCAL YEAR 2023-24
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 FY 2023-24
RESIDENTIAL (PER DWELLING UNIT)
(90% of th
e Maximum Tax)
0 - 1.5 DU /ACRE $8,401.06 $8,463.59 $8,446.63 $8,476.09 $8,985.93 $8,994.91
1.51 - 4.0 DU/ACRE 8,401.06 8,463.59 8,446.63 8,476.09 8,985.93 8,994.91
4.1 - 8.0 DU/ACRE 5,302.55 5,342.03 5,331.32 5,349.92 5,671.71 5,677.38
8.1 - 15.0 DU/ACRE 5,302.55 5,342.03 5,331.32 5,349.92 5,671.71 5,677.38
15.1 - 23.0 DU/ACRE 5,302.55 5,342.03 5,331.32 5,349.92 5,671.71 5,677.38 NON-RESIDENTIAL (PER SQ.FT.)
(10% of th
e Maximum Tax)
AUTO - GASOLINE $1.70 $1.71 $1.71 $1.72 $1.82 $1.82
AUTO - REPAIR & SALES 0.71 0.72 0.72 0.72 0.76 0.77
AUTO CAR WASH 1.32 1.33 1.33 1.33 1.42 1.42
BANK - WALK IN 2.69 2.71 2.70 2.71 2.88 2.88
BANK - WITH DRIVE THRU 3.79 3.81 3.81 3.82 4.05 4.05
BOWLING ALLEY 1.39 1.40 1.40 1.40 1.49 1.49
CAMPGROUND 3.67 3.70 3.69 3.70 3.93 3.93
CHURCH 0.63 0.63 0.63 0.63 0.67 0.67
COMMERCIAL SHOPS 0.61 0.61 0.61 0.61 0.65 0.65
COMMUNITY SHOPPING CENTER 0.89 0.90 0.89 0.90 0.95 0.95 CONVENIENCE MARKET 5.73 5.77 5.76 5.78 6.12 6.13
DISCOUNT STORE 0.68 0.68 0.68 0.68 0.72 0.72
GOLF COURSE 0.64 0.65 0.65 0.65 0.69 0.69
GROCERY STORE 1.63 1.64 1.64 1.65 1.74 1.75
HEALTH CLUB 0.61 0.61 0.61 0.61 0.65 0.65
HELIPORTS 2.23 2.25 2.24 2.25 2.38 2.39
HOSPITAL - CONVALESCENT 0.49 0.49 0.49 0.49 0.52 0.52
HOSPITAL - GENERAL 0.81 0.82 0.82 0.82 0.87 0.87
HOTEL - CONV. FAC/COMM. 0.73 0.73 0.73 0.73 0.78 0.78
INDOOR SPORTS ARENA 0.49 0.49 0.49 0.49 0.52 0.52
INDUSTRIAL - COMMERCIAL
BUSINESS PARK 0.45 0.45 0.45 0.45 0.48 0.48
JUNIOR COLLEGE 0.46 0.46 0.46 0.46 0.49 0.49
LIBRARY 0.89 0.90 0.90 0.90 0.96 0.96
LUMBER/HARDWARE STORE 0.52 0.52 0.52 0.52 0.55 0.55
MARINA 3.11 3.14 3.13 3.14 3.33 3.33
MOTEL 0.56 0.57 0.57 0.57 0.60 0.60
NEIGHBORHOOD SHOPPING CENTER 1.35 1.36 1.36 1.37 1.45 1.45 OFFICE - COMMERCIAL (< 100,000 SF) 0.54 0.54 0.54 0.54 0.57 0.57 OFFICE - GOVERNMENT 0.61 0.62 0.62 0.62 0.66 0.66
OFFICE - HIGH RISE 0.56 0.56 0.56 0.56 0.60 0.60
OFFICE - MEDICAL 0.51 0.51 0.51 0.51 0.54 0.54
OUTDOOR TENNIS COURT 5.90 5.94 5.93 5.95 6.31 6.32
RACE TRACK 1.07 1.08 1.08 1.08 1.14 1.14
REGIONAL SHOPPING CENTER 0.70 0.71 0.71 0.71 0.75 0.75
RESORT HOTEL 0.48 0.49 0.48 0.49 0.52 0.52
RESTAURANT - FAST FOOD 5.97 6.01 6.00 6.02 6.38 6.39
RESTAURANT - QUALITY 1.38 1.39 1.39 1.39 1.47 1.47
RESTAURANT - SIT DOWN 3.18 3.20 3.20 3.21 3.40 3.41
S & L - WALK IN 1.16 1.16 1.16 1.17 1.24 1.24
S & L - WITH DRIVE THRU 1.59 1.60 1.60 1.61 1.70 1.70
UNIVERSITY 0.47 0.48 0.48 0.48 0.51 0.51
ALL OTHER COMMERCIAL USES
NOT IDENTIFIED ABOVE 0.45 0.45 0.45 0.45 0.48 0.48
ALL OTHER INDUSTRIAL USES
NOT IDENTIFIED ABOVE 0.36 0.37 0.37 0.37 0.39 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 0.20%.
ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES.
FORMATION OR ANNE
XATION DATE
CITY OF CARLSBAD
COMMUNITY FACILITIES DISTRICT NO. 1
TAX RATES FOR FISCAL YEAR 2023-24
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 Maxim
um Tax)
0 - 1.5 DU /ACRE $5,198.40 $5,384.36 $5,442.95 $5,442.95 $5,448.39 $5,480.88
1.51 - 4.0 DU/ACRE 5,198.40 5,384.36 5,442.95 5,442.95 5,448.39 5,480.88
4.1 - 8.0 DU/ACRE 3,133.95 3,246.06 3,281.38 3,281.38 3,284.66 3,304.25
8.1 - 15.0 DU/ACRE 3,133.95 3,246.06 3,281.38 3,281.38 3,284.66 3,304.25
15.1 - 23.0 DU/ACRE 3,133.95 3,246.06 3,281.38 3,281.38 3,284.66 3,304.25 NON-RESIDENTIAL (PER SQ.FT.)
(10% of the Maxim
um Tax)
AUTO - GASOLINE $0.44 $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 0.73 0.73 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 1.02 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 0.70 0.70 0.70 0.70
MOTEL 0.31 0.32 0.32 0.32 0.33 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 1.15 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 1.20 1.20 1.20 1.20
RESTAURANT - QUALITY 0.47 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 PROP
ERTY WITHIN BRIDGE AND THOROUGHFARE DISTRICT NO. 1.
TAX RATE AREA II EXCLUDES PROPERTY WITHIN BRIDGE AND THOROUGHFARE DISTRICT NO. 1.
ENGINEERING NEWS RECORD INFLATION RATE WAS 0.20%
ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES.
FORMATIO
N OR ANNEXATION DATE
CITY OF CARLSBAD
COMMUNITY FACILITIES DISTRICT NO. 1
TAX RATES FOR FISCAL YEAR 2023-24
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 Maxim
um Tax)
0 - 1.5 DU /ACRE $5,513.57 $5,576.25 $5,666.77 $5,750.51 $5,807.45
1.51 - 4.0 DU/ACRE 5,513.57 5,576.25 5,666.77 5,750.51 5,807.45
4.1 - 8.0 DU/ACRE 3,323.96 3,361.75 3,416.32 3,466.80 3,501.13
8.1 - 15.0 DU/ACRE 3,323.96 3,361.75 3,416.32 3,466.80 3,501.13
15.1 - 23.0 DU/ACRE 3,323.96 3,361.75 3,416.32 3,466.80 3,501.13 NON-RESIDENTIAL (PER SQ.FT.)
(10% of the Maxim
um 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 0.76 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 0.38
HOSPITAL - GENERAL 0.51 0.51 0.52 0.53 0.54
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 0.38
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 0.33 0.33 0.33
RESTAURANT - FAST FOOD 1.21 1.22 1.24 1.26 1.28
RESTAURANT - QUALITY 0.49 0.50 0.51 0.51 0.52
RESTAURANT - SIT DOWN 0.76 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 0.59
UNIVERSITY 0.31 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 PROP
ERTY WITHIN BRIDGE AND THOROUGHFARE DISTRICT NO. 1.
TAX RATE AREA II EXCLUDES PROPERTY WITHIN BRIDGE AND THOROUGHFARE DISTRICT NO. 1.
ENGINEERING NEWS RECORD INFLATION RATE WAS 0.20%
ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES.
FORMATIO
N OR ANNEXATION DATE
CITY OF CARLSBAD
COMMUNITY FACILITIES DISTRICT NO. 1
TAX RATES FOR FISCAL YEAR 2023-24
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 Maxim
um Tax)
0 - 1.5 DU /ACRE $5,859.25 $5,943.00 $6,124.48 $6,229.82 $6,342.98
1.51 - 4.0 DU/ACRE 5,859.25 5,943.00 6,124.48 6,229.82 6,342.98
4.1 - 8.0 DU/ACRE 3,532.36 3,582.84 3,692.26 3,755.76 3,823.98
8.1 - 15.0 DU/ACRE 3,532.36 3,582.84 3,692.26 3,755.76 3,823.98
15.1 - 23.0 DU/ACRE 3,532.36 3,582.84 3,692.26 3,755.76 3,823.98 NON-RESIDENTIAL (PER SQ.FT.)
(10% of the Maxim
um Tax)
AUTO - GASOLINE $0.49 $0.50 $0.51 $0.52 $0.53
AUTO - REPAIR & SALES 0.27 0.27 0.28 0.29 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 0.85
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 0.89 0.90 0.92
CHURCH 0.33 0.33 0.34 0.35 0.36
COMMERCIAL SHOPS 0.27 0.27 0.28 0.29 0.29
COMMUNITY SHOPPING CENTER 0.31 0.31 0.32 0.32 0.33
CONVENIENCE MARKET 1.14 1.16 1.20 1.22 1.24
DISCOUNT STORE 0.27 0.27 0.28 0.29 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 0.29 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 0.39 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 1.31 1.35 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 PROP
ERTY WITHIN BRIDGE AND THOROUGHFARE DISTRICT NO. 1.
TAX RATE AREA II EXCLUDES PROPERTY WITHIN BRIDGE AND THOROUGHFARE DISTRICT NO. 1.
ENGINEERING NEWS RECORD INFLATION RATE WAS 0.20%
ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES.
FORMATIO
N OR ANNEXATION DATE
CITY OF CARLSBAD
COMMUNITY FACILITIES DISTRICT NO. 1
TAX RATES FOR FISCAL YEAR 2023-24
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 Maxim
um Tax)
0 - 1.5 DU /ACRE $6,458.19 $6,658.44 $6,557.05 $6,647.58 $6,726.40
1.51 - 4.0 DU/ACRE 6,458.19 6,658.44 6,557.05 6,647.58 6,726.40
4.1 - 8.0 DU/ACRE 3,893.44 4,014.17 3,953.04 4,007.61 4,055.14
8.1 - 15.0 DU/ACRE 3,893.44 4,014.17 3,953.04 4,007.61 4,055.14
15.1 - 23.0 DU/ACRE 3,893.44 4,014.17 3,953.04 4,007.61 4,055.14 NON-RESIDENTIAL (PER SQ.FT.)
(10% of the Maxim
um 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 0.49 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 0.55 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 0.72
HOSPITAL - CONVALESCENT 0.42 0.43 0.42 0.43 0.43
HOSPITAL - GENERAL 0.60 0.61 0.60 0.61 0.62
HOTEL - CONV. FAC/COMM. 0.47 0.49 0.48 0.49 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 0.54 0.55 0.54 0.55 0.56
LUMBER/HARDWARE STORE 0.30 0.30 0.30 0.30 0.31
MARINA 0.83 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 0.60 0.60
RESTAURANT - SIT DOWN 0.89 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 PROP
ERTY WITHIN BRIDGE AND THOROUGHFARE DISTRICT NO. 1.
TAX RATE AREA II EXCLUDES PROPERTY WITHIN BRIDGE AND THOROUGHFARE DISTRICT NO. 1.
ENGINEERING NEWS RECORD INFLATION RATE WAS 0.20%
ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES.
FORMATIO
N OR ANNEXATION DATE
CITY OF CARLSBAD
COMMUNITY FACILITIES DISTRICT NO. 1
TAX RATES FOR FISCAL YEAR 2023-24
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 Maxim
um Tax)
0 - 1.5 DU /ACRE $6,726.40 $6,867.98 $6,949.42 $7,001.15 $7,148.50
1.51 - 4.0 DU/ACRE 6,726.40 6,867.98 6,949.42 7,001.15 7,148.50
4.1 - 8.0 DU/ACRE 4,055.14 4,140.49 4,189.58 4,220.77 4,309.61
8.1 - 15.0 DU/ACRE 4,055.14 4,140.49 4,189.58 4,220.77 4,309.61
15.1 - 23.0 DU/ACRE 4,055.14 4,140.49 4,189.58 4,220.77 4,309.61 NON-RESIDENTIAL (PER SQ.FT.)
(10% of the Maxim
um Tax)
AUTO - GASOLINE $0.56 $0.58 $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 0.92 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 0.37 0.37
CONVENIENCE MARKET 1.31 1.34 1.36 1.37 1.40
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 0.52 0.52 0.53
HEALTH CLUB 0.36 0.37 0.37 0.38 0.38
HELIPORTS 0.72 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 0.65 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 1.53 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 PROP
ERTY WITHIN BRIDGE AND THOROUGHFARE DISTRICT NO. 1.
TAX RATE AREA II EXCLUDES PROPERTY WITHIN BRIDGE AND THOROUGHFARE DISTRICT NO. 1.
ENGINEERING NEWS RECORD INFLATION RATE WAS 0.20%
ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES.
FORMATIO
N OR ANNEXATION DATE
CITY OF CARLSBAD
COMMUNITY FACILITIES DISTRICT NO. 1
TAX RATES FOR FISCAL YEAR 2023-24
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 FY 2023-24
RESIDENTIAL (PER DWELLING UNIT)
(90% of the Maxim
um Tax)
0 - 1.5 DU /ACRE $7,236.76 $7,290.63 $7,276.02 $7,301.40 $7,740.58 $7,748.31
1.51 - 4.0 DU/ACRE 7,236.76 7,290.63 7,276.02 7,301.40 7,740.58 7,748.31
4.1 - 8.0 DU/ACRE 4,362.81 4,395.29 4,386.48 4,401.78 4,666.55 4,671.21
8.1 - 15.0 DU/ACRE 4,362.81 4,395.29 4,386.48 4,401.78 4,666.55 4,671.21
15.1 - 23.0 DU/ACRE 4,362.81 4,395.29 4,386.48 4,401.78 4,666.55 4,671.21 NON-RESIDENTIAL (PER SQ.FT.)
(10% of the Maxim
um Tax)
AUTO - GASOLINE $0.61 $0.61 $0.61 $0.61 $0.65 $0.65
AUTO - REPAIR & SALES 0.33 0.33 0.33 0.33 0.35 0.35
AUTO CAR WASH 0.53 0.53 0.53 0.53 0.57 0.57
BANK - WALK IN 0.96 0.97 0.97 0.97 1.03 1.03
BANK - WITH DRIVE THRU 1.20 1.21 1.21 1.21 1.28 1.28
BOWLING ALLEY 0.59 0.60 0.60 0.60 0.63 0.64
CAMPGROUND 1.05 1.05 1.05 1.06 1.12 1.12
CHURCH 0.41 0.41 0.41 0.41 0.44 0.44
COMMERCIAL SHOPS 0.33 0.33 0.33 0.33 0.35 0.35
COMMUNITY SHOPPING CENTER 0.38 0.38 0.38 0.38 0.40 0.40 CONVENIENCE MARKET 1.41 1.42 1.42 1.43 1.51 1.51
DISCOUNT STORE 0.33 0.33 0.33 0.33 0.35 0.35
GOLF COURSE 0.45 0.45 0.45 0.45 0.48 0.48
GROCERY STORE 0.54 0.54 0.54 0.54 0.57 0.57
HEALTH CLUB 0.39 0.39 0.39 0.39 0.41 0.42
HELIPORTS 0.77 0.78 0.77 0.78 0.82 0.82
HOSPITAL - CONVALESCENT 0.47 0.47 0.47 0.47 0.50 0.50
HOSPITAL - GENERAL 0.67 0.67 0.67 0.67 0.71 0.71
HOTEL - CONV. FAC/COMM. 0.53 0.53 0.53 0.53 0.57 0.57
INDOOR SPORTS ARENA 0.47 0.47 0.47 0.47 0.50 0.50
INDUSTRIAL - COMMERCIAL
BUSINESS PARK 0.32 0.32 0.32 0.32 0.34 0.34
JUNIOR COLLEGE 0.40 0.40 0.40 0.40 0.43 0.43
LIBRARY 0.60 0.60 0.60 0.61 0.64 0.64
LUMBER/HARDWARE STORE 0.33 0.33 0.33 0.33 0.35 0.35
MARINA 0.92 0.93 0.93 0.93 0.99 0.99
MOTEL 0.43 0.44 0.43 0.44 0.46 0.46
NEIGHBORHOOD SHOPPING CENTER 0.48 0.48 0.48 0.48 0.51 0.51 OFFICE - COMMERCIAL (< 100,000 SF) 0.37 0.37 0.37 0.37 0.39 0.39 OFFICE - GOVERNMENT 0.39 0.40 0.40 0.40 0.42 0.42
OFFICE - HIGH RISE 0.39 0.39 0.39 0.39 0.41 0.41
OFFICE - MEDICAL 0.43 0.44 0.44 0.44 0.46 0.46
OUTDOOR TENNIS COURT 1.52 1.53 1.53 1.54 1.63 1.63
RACE TRACK 0.49 0.49 0.49 0.49 0.52 0.52
REGIONAL SHOPPING CENTER 0.34 0.34 0.34 0.34 0.36 0.36
RESORT HOTEL 0.42 0.42 0.42 0.42 0.44 0.44
RESTAURANT - FAST FOOD 1.59 1.60 1.60 1.60 1.70 1.70
RESTAURANT - QUALITY 0.65 0.65 0.65 0.65 0.69 0.69
RESTAURANT - SIT DOWN 0.99 1.00 1.00 1.00 1.06 1.06
S & L - WALK IN 0.64 0.64 0.64 0.64 0.68 0.68
S & L - WITH DRIVE THRU 0.73 0.74 0.73 0.74 0.78 0.78
UNIVERSITY 0.40 0.40 0.40 0.40 0.43 0.43
ALL OTHER COMMERCIAL USES
NOT IDENTIFIED ABOVE 0.30 0.30 0.30 0.30 0.32 0.32
ALL OTHER INDUSTRIAL USES
NOT IDENTIFIED ABOVE 0.30 0.30 0.30 0.30 0.32 0.32
NOTES:
TAX RATE AREA I INCLUDES PROP
ERTY WITHIN BRIDGE AND THOROUGHFARE DISTRICT NO. 1.
TAX RATE AREA II EXCLUDES PROPERTY WITHIN BRIDGE AND THOROUGHFARE DISTRICT NO. 1.
ENGINEERING NEWS RECORD INFLATION RATE WAS 0.20%
ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES.
FORMATIO
N OR ANNEXATION DATE