CA Review JRT
Meeting Date: July 25, 2023
To: Mayor and City Council
From: Scott Chadwick, City Manager
Staff Contact: Roxanne Muhlmeister, Assistant Finance Director [email protected], 442-339-2417
Subject: Annexation of three properties into Community Facilities District No. 1 (Annexation No. 22/23-01, FPC Residential)
District: 4
Reco
mmended Action
Adopt a resolution certifying the results of an election and adding property to Community Facilities District No. 1.
Executive Summary
The city formed Community Facilities District No. 1 to provide the funding mechanism for a variety of infrastructure projects needed to meet the requirements of the city’s Growth Management Plan. The future Civic Center, Orion Center and Veterans Memorial Park are some examples of future infrastructure projects that will be paid for with funds collected through assessments on properties in Community Facilities District No. 1.
The owner of three parcels has received the city’s approval of a site development plan (SDP 2022-003) and a coastal development permit (CDP 2023-0023) on May 3, 2023. One requirement of those permits is that these parcels be annexed into the district.
Such an annexation requires the City Council’s certification of the election results and its declaration that the annexed area has been added to the district.
Explanation & Analysis
Background
When it was established in 1991, Community Facilities District No. 1 included undeveloped property in 18 of the city’s 25 Local Facilities Management Zones. More developed zones were excluded. The intent was that all vacant, undeveloped, or underdeveloped land would be annexed as it was developed. This process ensures the necessary cash flow is available to finance the construction of certain public facilities.
In 1993, the City Council authorized the future annexation of the remaining undeveloped land into the district. This allows developers to use a simplified annexation procedure so that development may proceed without additional public hearings or special elections. The simplified annexation procedure lets property owners administratively petition to have their July 25, 2023
Item #4 Page 1 of 34
properties annexed into the district. The annexation becomes complete with the City Council’s approval, which fulfills the developer’s obligation to contribute funds for certain public facilities.
Properties to be Annexed
The three properties – parcels 214-160-25-00, 214-160-28-00 and 214-171-11-00 – are on the northeast corner of Ponto Road and Ponto Drive and are currently vacant. The proposed residential project consists of 86 apartment units with a density of 18.5 dwelling units per acre.
The site is about 4.68 acres.
The properties are in a local facilities management zone in which properties must be annexed into the district as they are developed unless the developer funds all required facilities.
The property owner, the H.G. Fenton Property Company, received building permits on May 3, 2023, entitling it to develop 86 apartment units on the site. Annexation into Community Facilities District No. 1 is a requirement of those permits. • The property owner has completed the required consent and waiver form regarding the timing of the special election required for annexation (Exhibit 2) and, on June 20, 2023, voted in favor of the annexation of property and the levy of the special tax. • The City Clerk completed a statement of votes cast showing five votes were cast in favor of the proposition and zero votes were cast against it (included with Exhibit 1).
The City Council is now being asked to formally authorize the annexation by certifying and adding the property into the Community Facilities District No. 1.
Fiscal An
alysis
The following estimates are based on the actual tax rates for Community Facilities District No. 1 for fiscal year 2023-24.
The property being annexed is subject to the district’s special development tax, a one-time fee, payable at the time of a building permit issuance is issued. Using the fiscal year 2023-24 tax rates, this tax is estimated at $48,777 for such a residential development.
Using the simplified annexation procedure saves the city and the owner election costs and additional time delays. A fee of $1,620 to cover annexation processing, map preparation, and filing costs has been paid by the applicant.
Next Steps
After City Council authorization, a notice of annexation (Exhibit 3) and the boundary map of annexation (Attachment B to Exhibit 1) will be filed with the County Recorder to serve as a lien against the property.
Environmental E valuation
In keeping with California Public Resources Code Section 21065, this action does not constitute a project within the meaning of the California Environmental Quality Act in that it has no potential to cause either a direct physical change in the environment or a reasonably foreseeable indirect physical change in the environment and therefore does not require environmental review.
July 25, 2023
Item #4 Page 2 of 34
Exhibits
1. City Council resolution
2. Consent and waiver form
3. Notice of annexation
4. Community Facilities District No. 1, 2023/24 approved tax rates July 25, 2023
Item #4 Page 3 of 34
RESOLUTION NO. 2023-210
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF CARLSBAD,
CALIFORNIA, CERTIFYING THE RESULTS OF AN ELECTION AND ADDING PROPERTY TO COMMUNITY FACILITIES DISTRICT NO. 1
WHEREAS, the City Council of the City of Carlsbad, California has determined that previous actions have been taken to form a community facilities district pursuant to the 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, said Article 3.5 thereof (the "Act"). The existing community facilities district being designated as COMMUNITY FACILITIES DISTRICT NO. 1 (the "District"); and WHEREAS, this legislative body has also established a procedure to allow and provide for future annexations to the District and the territory proposed to be so annexed in the future was designated as COMMUNITY FACILITIES DISTRICT NO. 1, FUTURE ANNEXATION AREA; and WHEREAS, at this tjme the unanimous consent to the annexation of certain territory to the District ha_s been received from the property owner or owners of such territory, and such territory has been designated as ANNEXATION NO. 22/23-01 (the "Annexed Area"); and WHEREAS, less than twelve (12) registered voters have resided within the territory of the Annexed Area for each of the ninety (90) days preceding June 20, 2023, therefore, pursuant to the Act the qualified electors of the Annexed Area shall be the "landowners" of such Annexed Area as such term is defined in Government Code Section 53317(f) and each such landowner who is the owner of record as of June 20, 2023, or the authorized representative thereof, shall have one vote for each acre or portion of an acre of land that she or he owns within such Annexed Area; and WHEREAS, the time limit specified by the Act for conducting an election to submit the levy of the special taxes on the property within the Annexed Area to the qualified electors of the Annexed Area and the requirements for impartial analysis and ballot arguments have been waived with the unanimous consent of the qualified electors of the Annexed Area; and WHEREAS, the City Clerk of the City of Carlsbad has caused ballots to be distributed to the qualified electors of the Annexed Area, has received and canvassed such ballots and made a report to this City Council regarding the results of such canvas, a copy of which is attached as Attachment A hereto and incorporated herein by this reference; and
Exhibit 1
July 25, 2023 Item #4 Page 4 of 34
WHEREAS, at this time the measure voted upon, and such measure did receive the favorable two-thirds vote of the qualified electors, and this City Council desires to declare the results of the election; and
WHEREAS, a map showing the Annexed Area (the "Annexation Map"), a copy of which is attached as Attachment B hereto and incorporated herein by this reference, has been submitted to this legislative body.
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 this legislative body does hereby further determine as follows:
a. The unanimous consent to the annexation of the Annexed Area to the District has been given by all of the owners of the Annexed Area and such consent shall be kept on file in the Office of the City Clerk.
b. Less than twelve (12) registered voters have resided within the territory of Annexed Area for each of the ninety (90) days preceding June 20, 2023, therefore, pursuant to the Act the qualified electors of the Annexed Area shall be the "landowners" of such Annexed Area as such term is defined in Government Code Section 53317(f). c. The qualified electors of the Annexed Area have unanimously voted in favor of the levy of special taxes within the Annexed Area upon its annexation to the District.
3. The boundaries and parcels of territory within the Annexed Area and on which special taxes will be levied in order to pay for the costs and expenses of authorized public facilities are shown on the Annexation Map as submitted to and hereby approved by this legislative body.
4. This legislative body does hereby determine and declare that the Annexed Area is now added to and becomes a part of the District. The City Council of the city, acting as the legislative body of the District, is hereby empowered to levy the authorized special tax within the Annexed Area.
5. Immediately upon adoption of this Resolution, notice shall be given as follows:
a. A copy of the annexation map as approved shall be filed in the Office of the County Recorder no later than fifteen (15) days after the date of adoption of this Resolution.
July 25, 2023 Item #4 Page 5 of 34
b. An Amendment to the Notice of Special Tax Lien (Notice of Annexation) shall be recorded in the Office of the County Recorder no later than fifteen (15) days after the date of adoption of this Resolution.
PASSED, APPROVED AND ADOPTED at a Regular Meeting of the City Council of the City of Carlsbad on the 25th day of 1.YJy, 2023, by the
following vote, to wit:
AYES:
NAYS:
ABSTAIN:
ABSENT:
Blackburn, Bhat-Patel, Acosta, Burkholder, Luna.
None.
None.
None.
r
KEITH BLACKBURN, Mayor
SHERRY FREISINGER, City Clerk
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July 25, 2023 Item #4 Page 6 of 34
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Attachment A
July 25, 2023
Item #4 Page 7 of 34
EXIDBIT "A"
CERTIFICATE OF ELECTION OFFICIAL
AND STATEMENT OF VOTES CAST
STA TE OF CALIFORNIA )
COUNTY OF SAN DIEGO ) ss.
CITY OF CARLSBAD )
The undersigned, ELECTION OFFICIAL OF THE CITY OF CARLSBAD, COUNTY OF SAN DIEGO, STATE OF CALIFORNIA, DOES HEREBY CERTIFY that pursuant to the provisions of Section 53326 of the Government Code and Division 12, commencing with Section 17000 of the Elections Code of the State of California, I did canvass the returns of the votes cast at the
CITY OF CARLSBAD
COMMUNITY FACILITIES DISTRICT NO . l
SPECIAL ELECTION
ANNEXATION NO. 22/23-01
in such City, held on June 20, 2023 .
I FURTHER CERTIFY that this Statement of Votes Cast shows the whole number of votes cast in the area proposed to be annexed to Community Facilities J)istrict No. 1 of such City for or against the Measure are full, true and correct.
VOTES CAST ON PROPOSITION 1: YES 6
NO ff .
WITNESS my hand this 2o1::Y' day of (j \). ~
CITY LER
ELECTION OFFICIAL
CITY OF CARLSBAD
STATE OF CALIFORNIA
REFERENCE THE SAN DIEGO COUNTY
ASSESSOR'S MAPS FOR DETAILED
DESCRIPTION OF PARCEL LINES AND
DIMNESIONS.
COMMUNITY FACILITIES DISTRICT NO. 01
CITY OF CARLSBAD
COUNTY OF SAN DIEGO, STATE OF CALIFORNIA
BOUNDARY MAP
ANNEXATION NO. 22/23-01
FILE IN THE OFFICE OF THE CITY CLERK OF CARLSBAD
THIS ______ DAY OF ____________________, 2023.
________________________________________________
CITY CLERK OF THE
CITY OF CARLSBAD
I HEREBY CERTIFY THAT THIS MAP SHOWING
BOUNDARIES OF ANNEXATION NO. 22/23-01 COMMUNITY
FACILITIES DISTRICT NO. 1, CITY OF CARLSBAD, WAS
APPROVED BY THE CITY COUNCIL OF THE CITY OF
CARLSBAD, STATE OF CALIFORNIA AT A REGULAR
MEETING, HELD ON THE _____ DAY OF
_____________________, 2023, BY THE ADOPTION OF
RESOLUTION NO. ________________.
________________________________________________
CITY CLERK OF THE
CITY OF CARLSBAD
FILED THIS ________ DAY OF ____________________,
2023, AT THE HOUR OF __________ IN BOOK __________,
PAGE ________, DOCUMENT NO. ______________ OF
COMMUNITY FACILITIES DISTRICT IN THE OFFICE OF
THE COUNTY RECORDER OF SAN DIEGO COUNTY,
STATE OF CALIFORNIA.
ERNEST J. DRONENBURG JR.
COUNTY RECORDER
BY:_____________________________________________
DEPUTY COUNTY RECORDER
1 LEGEND:
LOT NUMBER
ANNEXED AREA
Scale In Feet
2000 100100
NAP NOT A PART
1 2 3
SHEET 1 OF 1
Attachment B
July 25, 2023
Item #4 Page 8 of 34
0 0
0 r-.•.•···--· ~
~
LOT DESIGNATION
LOT NO. ASSESSERS PARCB.. NO
1 214-160-28-00
2 214-160-25-01
3 214-171-11-00
Exhibit 2
July 25, 2023
Item #4 Page 9 of 34
CONSENT AND W AIYER TO SHORTENING OF TIME
FOR CONDUCTING A SPECIAL ELECTION IN
PROPERTY PROPOSED TO BE ANNEXED TO
CITY OF CARLSBAD
COMMUNITY FACILITIES DISTRICT NO. 1
AND APPOINTMENT OF AUTHORIZED REPRESENTATIVES
ANNEXATION NO. 22/23-01
TO: CITY COUNCIL
COMMUNITY FACILITIES DISTRICT NO. 1
OF THE CITY OF CARLSBAD
THE UNDERSIGNED DOES HEREBY CERTIFY UNDER PENALTY OF PERJURY AS FOLLOWS:
1. The undersigned is the owner, or the duly authorized representative of such owner, of the real property described in Exhibit "A" attached hereto and incorporated herein by reference (the "Propetty"), and, in such capacity, possesses all legal authority necessa1y to execute this Consent and Waiver as and on behalf of the owner of the Property (the "Owner") in connection with the annexation of the Property to the District (as defined below).
2. The Owner is aware of and understands the following:
A. The City of Carlsbad has conducted proceedings pursuant to the "Mello-Roos Community Facilities Act of 1982", (Government Code §53311 and following) (the "Act") to form a community facilities district known and designated as Community Facilities District No. 1 (the "District") to finance the following described public facilities (the "Public Facilities"):
(I) Public facilities generally described as new library facility, major addition to an existing library building, a City Hall complex, and the addition of office and warehouse facilities at the public safety center; (2) Park improvements generally described as the Macario Canyon Park; (3) Major street improvements in portions of the following designated public streets:
(a.) Faraday Avenue;
(b.) Cannon Road;
(c.) La Costa Avenue;
( d.) Olivenhain/Rancho Santa Fe Road; and
(e.) Leucadia Boulevard.
July 25, 2023
Item #4 Page 10 of 34
(4) Major bridge and overpass facilities generally described as:
(a.) La Costa Interchange;
(b.) Poinsettia Interchange; and
( c.) Palomar Airport Road Interchange.
B. The City and the qualified electors of the District did authorize the issuance of bonds of the District in an aggregate principal amount of$130,000,000 subject to inflation to finance the acquisition or construction of the Public Facilities and the levy of the special tax set fotth in Exhibit "B" hereto (the "Special Tax") within the District to pay for the Public Facilities, to pay debt service on bonds of the District, or both.
C. The City Council of the City (the "City Council") has also unde1taken proceedings pursuant to Article 3.5 of the Act to provide for the future annexation of certain territory, including the Property, to the District. On May 18, 1993, the City Council held a public hearing as required by the Act to consider the future annexation of such territory, including the Propetty, to the District. Notice of such public hearing was given in the form and manner as required by law. A protest to such future annexation was not received from 50% or more of the registered voters, or six registered voters, whichever is more, residing in the territory proposed to be annexed in the future or the owners of one-half or more of the area of land in the territory proposed to be annexed in the future. At the conclusion of such public hearing, the City Council did approve and provide for the annexation of the territory, including the Property, proposed for annexation in the future upon the unanimous approval of the owner or owners of each parcel or parcels at the time that such parcel or parcels are annexed, without additional hearings.
D. The Act further requires, as a prerequisite to the levy of any special taxes within the Property or the issuance of bonds secured by such special taxes, that the City Council must submit the question of whether or not to levy any special tax within the Prope1ty to the qualified electors of the Property at a special election. The Act fmther provides that 2/3's of the qualified electors must vote in favor of the levy of the special tax.
E. The Act provides that the qualified electors of the Property shall be the voters registered to vote within Prope1ty if at least twelve (12) persons, who need not necessarily be the same twelve (12) persons, have been registered to vote within the Prope1ty for each of the ninety (90) days preceding the close of the public hearing to consider the annexation of the Property to the District. Otherwise, the Act provides that the vote shall be by the landowners of the Property with each such landowner who is the owner of record at the close of such public hearing, or the authorized representative of such owner, having one vote for each acre or pmtion of an acre of land that such landowner owns within the Property. 2 July 25, 2023
Item #4 Page 11 of 34
F. The provisions of the Act require that such special election be held at least ninety (90) but not more than one hundred eighty days (180) following the date of the submission of the question of levying the special tax to the qualified electors of the Property; provided, however, any such special election time limit specified by the Act or requirement pertaining to the conduct of such a special election may be waived with the unanimous consent of the qualified electors of the Property and the concurrence of the official conducting the election. As is stated below, it is proposed that the special election shall be held on Tuesday, June 20, 2023, at I 0:00 a.m. or such other date upon which all of the qualified electors of the Property and the official conducting the election may concur.
3. The Owner consents to and expressly approves the annexation of the Property to the District and the authorization for the levy of the Special Tax within the Property without fmther public hearing conducted pursuant to the provisions of the Act. The Owner waives any right which the Owner may have to make any protest or complaint or undertake any legal action challenging the validity of the proceedings of the City to authorize the future annexation of the Property to the District or any necessity, requirement, right or entitlement for further public hearing pe1taining to the annexation of the Property to the District and the levy of the Special Tax within the Prope1ty.
4. Owner certifies that there have been no persons residing within the Prope1ty for each of the ninety (90) days preceding the date of this Consent and Waiver.
5. Owner desires that the special election be held on Tuesday, June 20, 2023, at 10:00 a.m. or such other date as the qualified electors and the City Clerk of the City, acting as the official conducting the election ("City Clerk"), may mutually agree.
6. Owner expressly consents to the following:
A. To the conduct of the special election on Tuesday, June 20, 2023, at 10:00 a.m. or such other date as the qualified electors and the City Clerk may mutually agree.
B. Owner expressly waives any right which owner may have to have the special election conducted within the time periods specified in Government Code Section 53326.
C. Owner waives any requirement for the mailing of the election ballot.
D. Owner further waives any right or entitlement which Owner may have to have the ballot for such election accompanied by arguments for or against the ballot measure and the impmtial analysis as otherwise required by Government Code Section 53327, and/or the statement required by Elections Code Section 5300 and following pertaining to the issuance of bonds.
E. Owner waives any protest, complaint or legal action of any nature whatsoever pertaining to the procedures to be undertaken for the conduct of such election, including but not limited to, the shortening of all time periods pertaining to the 3 July 25, 2023
Item #4 Page 12 of 34
special election, including but not limited to, the time for holding the special election and the necessity and requirement for any newspaper publication of the notice of such special election and the lack of arguments and impmtial analysis. [Remainder of this page intentionally left blank.]
4 July 25, 2023
Item #4 Page 13 of 34
PROPERTY OWNER APPOINTMENT OF AUTHORIZED REPRESENTATIVES If the owner desires to be present at the time of the election, and is unable to attend, the owner hereby appoints ___________ or ___________ , alternatively, as its authorized representative to vote in the subject special election, and the owner certifies that the true and exact signature of each alternative representative is set forth below:
Signature of Representative (Type or Print Name of Representative) Signature of Representative (Type or Print Name of Representative)
PROPERTY OWNER DESIGNATION OF ADDRESS FOR MAILING OF MATERIALS If the owner requires that material related to this annexation be mailed to a location other than as shown below, please provide such complete address in the area below:
Current Address of Record:
Mike Neal
President / CEO
H.G. Fenton Property Company, A California Corporation
7577 Mission Valley Road
San Diego, CA 92108
Requested Modified Address:
The owner waives any right or requirement to have such materials mailed to the address shown on the assessor's roll of the County of San Diego.
5 July 25, 2023
Item #4 Page 14 of 34
THIS CONSENT AND W AIYER AND ~ APPOINTMENT OF AUTHORIZED REPRESENTATIVES was executed this ~ day of "Jvnf , 20..lJ_, in 5"" Oi eJo , ~I, f,r,1 i"-
Type or Print Name of Signor
(~
Type or Print Name of Signor
If the person executing this document is not the owner of the property for which this document is being submitted but is signing for and on behalf of such owner/ entity, please fill in the name of the owner / entity of the property on the line provided below:
rint name of the wner / Entity)
6 July 25, 2023
Item #4 Page 15 of 34
DocuSign Envelope ID: EE70805E-0EF1-4CFC-A6AD-C2D74151D563
CERTIFICATE OF SECRETARY
H.G. FENTON PROPERTY COMP ANY
I, Michelle Booth, am the duly qualified and elected Secretary ofl-1.G. Fenton Property Company, a California corporation organized and existing in good standing under the laws of the State of California ("Corporation"), and I make the following certifications in my capacity as Secretary.
1. The following are true and correct excerpts of resolutions duly adopted by the Board of Directors of the Corporation at meetings held on June 10, 2021 and September 16, 2021, respectively:
Election of Officers
RESOLVED, the following persons are elected to offices set forth opposite their respective names effective June I 0, 2021:
Michael P. Neal
Robert Gottlieb
Michael Praggastis
Election of Officer
President, Chief Executive Officer
Chief Financial Officer
Executive Vice President, Investments and Growth Markets RESOLVED, the recommendation of the CEO to elect Michelle Booth to the office of Secretary of this Corporation is hereby approved, with an effective date of June I, 2021.
2. Signatures on Corporate Documents
RESOLVED, any two corporate officers, acting together, are authorized to sign documents for the purpose of opening or closing bank accounts, investing funds, borrowing funds, pledging assets, buying and selling assets, guaranteeing the borrowings of affiliated entities (including any trust owning stock in the Corporation), granting easements, providing for subdivision of land and to execute all other documents and do all other acts necessary and custommy to carry out the normal course of business for the Corporation.
3. I further certify that the resolutions remain in full force and effect and have not been amended, modified or rescinded; that each of the persons whose name is set forth below was duly elected to the respective office of the Corporation set forth opposite his/her name and that he/she continues to occupy such office.
This certificate is executed at San Diego, California on January 28, 2022. ~•Btl!>th, Secretary
July 25, 2023
Item #4 Page 16 of 34
EXHIBIT A
DESCRIPTION OF PROPERTY
The Property is identified and described as:
Ownership: Assessor Parcel Number(s):
H.G. Fenton Prope1iy Company, A California 214-160-28-00 Corporation 214-171-1 1-00
214-160-25-00
Total:
A
Acreage:
0.92 2.24
1.52 4.68
July 25, 2023
Item #4 Page 17 of 34
EXHIBIT "B"
RATE AND METHOD OF APPORTIONMENT OF SPECIAL TAX
COMMUNITY FACILITIES DISTRICT NO. 1
CITY OF CARLSBAD
B
July 25, 2023
Item #4 Page 18 of 34
EXHIBIT "B"
CITY OF CARLSBAD
RATE AND METHOD OF APPORTIONMENT OF SPECIAL TAX
COMMUNITY FACILITIES DISTRICT NO. 1
PROPERTY CATEGORIES AND MAXIMUM TAX
All taxable property within the boundaries of the Future Annexation Area shall be subject to ANNUAL SPECIAL TAXES as applicable based upon the rates as established for the original Community Facilities District No. 1 and further based upon the property categories, maximum tax rates, increases and status of the issuance of building permits, all as hereinafter set forth. Improvement Area I refers to all properties within the boundaries of the City of Carlsbad Bridge and Thoroughfare District.
Improvement Area II is for all remaining properties within the Community Facilities District, not within the Bridge and Thoroughfare District.
RESIDENTIAL PROPERTY
ANNUAL SPECIAL TAX-UNDEVELOPED PROPERTY
All taxable property prior to the issuance of a building permit shall be subject to the following maximum annual special taxes, subject to increases as set forth herein:
MAXIMUM ANNUAL SPECIAL TAX -UNDEVELOPED PROPERTY
PER DEVELOPABLE ACRE FOR FISCAL YEAR 1990/1991
PROPERTY CATEGORY
Residential Low
Residential Low to Medium
Residential Medium
Residential Medium to High
Residential High
IMPROVEMENT
AREAi
$ 281.00
772.00
1,294.00
1,984.00
2,793.00
IMPROVEMENT
AREAi!
$ 277.00
760.00
1,217.00
1,868.00
2,739.00
SPECIAL DEVELOPMENT TAX -ONE TIME
Upon the issuance of a building permit, all Residential properties shall be subject to the following described SPECIAL DEVELOPMENT TAX -ONE TIME, also subject to increases as set forth herein, as follows:
B-1
July 25, 2023
Item #4 Page 19 of 34
MAXIMUM SPECIAL DEVELOPMENT TAX -ONE TIME PER
RESIDENTIAL DWELLING UNIT FOR FISCAL YEAR 1990/1991
PROPERTY CATEGORY
Residential Low
Residential Low to Medium
Residential Medium
Residential Medium to High
Residential High
IMPROVEMENT
AREAi
$4,452.00
4,452.00
2,810.00
2,810.00
2,810.00
IMPROVEMENT
AREAII
$3,835.00
3,835.00
2,312.00
2,312.00
2,312.00
COMMERCIAL, INDUSTRIAL AND OTHER PROPERTY
ANNUAL SPECIAL TAX -UNDEVELOPED PROPERTY
All taxable Commercial and Industrial Property prior to the issuance of a building permit shall be subject to the following maximum annual special taxes, also subject to increases as set forth herein:
MAXIMUM ANNUAL SPECIAL TAX -UNDEVELOPED PROPERTY
PER DEVELOPABLE ACRE FOR FISCAL YEAR 1990/1991
IMPROVEMENT IMPROVEMENT
AREAi AREAII
Commercial Property $2,400.00 $1,600.00
Industrial Property 1,200.00 960.00
Agricultural Property -0--0-
All Commercial and Industrial Property, upon the issuance of a building permit, shall have the option to (1) pay the SPECIAL DEVELOPMENT TAX -ONE TIME or (2) assume the ANNUAL SPECIAL TAX -DEVELOPED PROPERTY for a period of not to exceed twenty-five (25) years, generally in the amounts per property category as follows:
B-2
July 25, 2023
Item #4 Page 20 of 34
MAXIMUM SPECIAL DEVELOPMENT TAX -ONE TIME FOR FISCAL
YEAR 1990/91 PER SQUARE FOOT OF BUILDING AREA
PROPERTY CATEGORY
COMMERCIAL USE
DESIGNATIONS
Restaurant -Fast Food
Outdoor Tennis Courts
Convenience Market
Bank with Drive-thru
Campground
Restaurant -Sit Down
Marina
Bank -Walk In
Auto -Gasoline
Grocery Store
S & L with Drive-thru
Bowling Center
Restaurant -Quality
Neighborhood Shopping Center
Auto Car Wash
S & L-Walk In
Race Track
Library
Community Shopping Center
Hospital -General
Hotel -Conv. Fae/Comm.
Auto -Repair & Sales
Regional Shopping Center
Discount Store
Golf Course
Church
Office -Government
Commercial Shops
Health Club
Motel
Office -High Rise
Office -Commercial, 100,000 SF
Lumber/Hardware Store
Office -Medical
Hospital -Convalescent
Indoor Sports Arena
IMPROVEMENT
AREAi
$ 28.46
28.14 27.31
18.06 17.51
15.17 14.85
12.83 8.11
7.78 7.59
6.63 6.57
6.46 6.31
5.51 5.10
4.26 4.24
3.88 3.47
3.41 3.35
3.22 3.06
2.99 2.93
2.90 2.89
2.69 2.67
2.56 2.47
2.42 2.33
2.33 B-3
IMPROVEMENT
AREAII
$ 7.58
7.26 6.74
5.72 4.99
4.73 4.41
4.60 2.89
2.56 3.48
2.83 3.09
2.27 2.52
3.03 2.33
2.86 1.80
3.18 2.52
1.58 1.61
1.58 2.14
1.94 1.88
1.58 1.85
2.06 1.84
1.75 1.58
2.07 2.23
2.23 July 25, 2023
Item #4 Page 21 of 34
PROPERTY CATEGORY
COMMERCIAL USE
DESIGNATIONS
Resort Hotel
University
Junior College
All other Commercial Properties
not identified above
INDUSTRIAL USE
DESIGNATIONS
Heliports
Industrial-Commercial
Business Park
All other Industrial Properties
not identified above
IMPROVEMENT
AREAi
$ 2,30
2.26 2.19
2.14 IMPROVEMENT
AREAi
$ 10,63
2.14 1.74
OR, IN THE AL TERNA TE,
ANNUAL SPECIAL TAX
IMPROVEMENT
AREAII
$ 1.98
1,91
1.90 1.44
IMPROVEMENT
AREA II
$ 3.67
1.51 1.42
The "Maximum Annual Special Tax -Developed Property" for any Fiscal Year shall not exceed 13.81%
of the authorized "Maximum Special Development Tax -One Time" for the various Commercial and Industrial Property categories as set forth above in the amount applicable and annually adjusted for each Fiscal Year.
ANNUAL TAX INCREASE
The above SPECIAL TAXES for the taxable properties are applicable for the fiscal year 1990/91, and are all subject to annual increases to reflect increases in construction costs. The Construction Cost Index of the Engineering News-Record, titled "ENR Cost Indexes in 22 Cities" will be used. The Index published for the month of April for the City of Los Angeles under the column heading of "Percentage Change from Last Year" will annually inflate each of the Maximum Annual Taxes for each year for properties as follows:
B-4
July 25, 2023
Item #4 Page 22 of 34
A. PROPERTIES WITHIN THE DISTRICT: Not to exceed 50% of the above-referenced increase.
B. PROPERTIES TO BE SUBSEQUENTLY ANNEXED: Not to exceed 100% of the above-referenced increase until annexed.
TERM OF TAX
The above taxes shall be levied until all bonds have been discharged and facilities funded and/or guaranteed, and the SPECIAL DEVELOPMENT TAX -ONE TIME has been paid; however, the ANNUAL SPECIAL TAX -DEVELOPED PROPERTY shall not be levied for a period in excess of twenty-five (25) years per parcel.
Residential:
Once a building permit has been issued for Residential property and the SPECIAL DEVELOPMENT TAX -ONE TIME has been paid, the property no longer will be subject to any annual special tax.
Commercial and Industrial:
The Commercial and Industrial properties, upon the issuance of a building permit, have the option to (1) pay the SPECIAL DEVELOPMENT TAX -ONE TIME or (2) assume the ANNUAL SPECIAL TAX -DEVELOPED PROPERTY, as set forth above. Upon the issuance of any building permit, no further increase or escalation is authorized.
ALLOCATION OF COST AND TAX
Total capital costs for all authorized facilities shall be allocated as follows: 65% to Residential property, 35% to Commercial and Industrial property. The above costs exclude costs of issuance as needed.
Residential property shall be taxed in an amount sufficient to meet the 65% share of facilities, which tax will include costs of issuance, interest and other costs, including sinking fund payments for future construction as applicable.
Commercial and Industrial property shall be taxed in an amount sufficient to meet the 35% share of facilities, which tax will include costs of issuance, interest and other costs, including sinking fund payments for future construction as applicable.
B-5
July 25, 2023
Item #4 Page 23 of 34
COLLECTION OF ANNUAL TAX
Residential:
Determine monies necessary to make payment on bond debt service, replenish reserve, call bonds, pay bonds and Community Facilities District No. 1 administrative costs, and pay for public capital facilities. FIRST: Reduce this amount by the funds collected from Special Development Tax -One Time levied against residential properties. SECOND:
The remaining funds needed are to be collected by the levy of the annual Special Tax - Undeveloped Property on undeveloped taxable residential acreage, in the proportional amounts of each property category as required, not to exceed the maximum authorized tax.
Commercial and Industrial:
Determine monies necessary to make payment on bond debt service, replenish reserve, call bonds, pay bonds, and Community Facilities District No. 1 administrative costs, and pay for current or future public capital facilities. FIRST: Reduce this amount by the funds collected from Special Development Tax -One Time and annual Special Tax - Developed Property levied against Commercial and Industrial properties. SECOND:
Levy the annual Special Tax -Undeveloped Property on undeveloped taxable Commercial and Industrial acreage in the proportional amounts for each property category as required, not to exceed the maximum tax.
* * *
B-6
WHEN RE
CORDED, RETURN TO:
CITY CLERK
CITY OF CARLSBAD
1200 CARLSBAD VILLAGE DRIVE
CARLSBAD, CA 92008
AMENDMENT TO THE NOTICE OF SPECIAL TAX LIEN
(NOTICE OF ANNEXATION NO. 22/23-01)
Pursuant to the requirements of Section 3117.5 of the Streets and Highways Code and Section 53339.8 of the Government Code, the undersigned City Clerk of the City of Carlsbad, acting for and on behalf of Community Facilities District No. 1 (the “District”), State of California, HEREBY GIVES NOTICE that a lien is hereby imposed on certain real property annexed to the District to secure payment of a special tax which the City Council of the City of Carlsbad, County of San Diego, State of California, acting in its authority as the legislative body of the District, is authorized to annually levy for the following purpose:
To pay for certain public capital facilities including the payment of principal and interest on bonds, said facilities generally described as follows:
(1) Public facilities generally described as new library facility, major addition to an existing library building, a City Hall complex, and the addition of office and warehouse facilities at the public safety center; (2) Park improvements generally described as the Macario Canyon Park; (3) Major street improvements in portions of the following designated public streets:
(a.) Faraday Avenue;
(b.) Cannon Road;
(c.) La Costa Avenue;
(d.) Olivenhain/Rancho Santa Fe Road; and
(e.) Leucadia Boulevard.
(4) Major bridge and overpass facilities generally described as:
(a.) La Costa Interchange;
(b.) Poinsettia Interchange; and
(c.) Palomar Airport Road Interchange.
Exhibit 3
July 25, 2023
Item #4 Page 24 of 34
The
special tax is authorized to be levied on the property described in Exhibit “A” attached hereto (the “Annexed Property”) which has been annexed to Community Facilities District No. 1, and the lien of the special tax is a continuing lien which shall secure each annual levy of the special tax and which shall continue in force and effect until the special tax obligation is prepaid, permanently satisfied and cancelled in accordance with law or until the special tax ceases to be levied and a notice of cessation of special tax is recorded in accordance with Section 53330.5 of the Government Code.
The rate and method of apportionment of the authorized special tax is as shown on the attached, referenced and incorporated Exhibit “B”, and the 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 the same procedure, sale and lien priority in case of delinquency as is provided for ad valorem taxes. Conditions under which the obligation to pay the special tax may be prepaid and permanently satisfied and the lien of the special tax cancelled are as follows:
Any special tax may be prepaid and satisfied by the payment of the maximum present value of the special tax obligation.
Notice is further given that upon the recording of this notice in the Office of the County Recorder, the obligation to pay the special tax levy shall become a lien upon the Annexed Property in accordance with Section 3115.5 of the Streets and Highways Code.
The names of the owner(s) of the Annexed Property as they appear on the last secured assessment roll as of the date of recording of this Notice and the Assessor’s tax parcel(s) numbers of all parcels or any portion thereof which are included within the Annexed Property are as set forth on the attached, referenced and incorporated Exhibit “A”.
Reference is made to the following:
1. Notice of Special Tax Lien for the original Community Facilities District recorded May 20, 1991 as Document No. 91-236959, in the Office of the County Recorder for the County of San Diego, State of California, which Notice is amended by the recordation of this document.
2. Boundary map of the original District recorded at Book 24, Page 56, Document No. 90- 674118, Maps of Assessment and Community Facilities Districts in the Office of the County Recorder for the County of San Diego, State of California.
3. Boundary map of Annexation Area No. 22/23-01 recorded at Book __________, Page ____________, Document No. ________________, Maps of Assessment and Community Facilities Districts in the Office of the County Recorder for the County of San Diego, State of California.
For further information concerning the current and estimated future tax liability of owners or purchasers of real property subject to this special tax lien, interested persons should contact the following designated person:
July 25, 2023
Item #4 Page 25 of 34
Za
ch Korach, Finance Director
City of Carlsbad
1635 Faraday Avenue
Carlsbad, CA 92008
Telephone: (442) 339-2127
DATED: ________________________, 2023
_________________________________________
Sherry Freisinger, City Clerk
City of Carlsbad
State of California
July 25, 2023
Item #4 Page 26 of 34
CITY
OF CARLSBAD
COMMUNITY FACILITIES DISTRICT NO. 1
PROPERTY OWNER NAMES AND ASSESSORS PARCEL NUMBERS
"EXHIBIT A"
Property Owner: H.G. Fenton Property Company, A California Corporation
Assessor's Parcel Nos.: 214-160-25-00
214-160-28-00
214-171-11-00
July 25, 2023
Item #4 Page 27 of 34
CITY
OF CARLSBAD
COMMUNITY FACILITIES DISTRICT NO. 1
RATE AND METHOD OF APPORTIONMENT
EXHIBIT “B”
PROPERTY CATEGORIES AND MAXIMUM TAX
All
taxable property within the boundaries of the Future Annexation Area shall be subject to ANNUAL SPECIAL TAXES as applicable based upon the rates as established for the original Community Facilities District No. 1 and further based upon the property categories, maximum tax rates, increases and status of the issuance of building permits, all as hereinafter set forth. Improvement Area I refers to all properties within the boundaries of the City of Carlsbad Bridge and Thoroughfare District.
Improvement Area II is for all remaining properties within the Community Facilities District, not within the Bridge and Thoroughfare District.
RESIDENTIAL PROPERTY
ANNUAL SPECIAL TAX - UNDEVELOPED PROPERTY
All
taxable property prior to the issuance of a building permit shall be subject to the following maximum annual special taxes, subject to increases as set forth herein:
MAXIMUM ANNUAL SPECIAL TAX - UNDEVELOPED PROPERTY
PER DEVELOPABLE ACRE FOR FISCAL YEAR 1990/1991
IMPROVEMENT IMPROVEMENT
PROPERTY CATEGORY AREA I AREA II
Resi
dential Low $
281.00 $ 27
7.00 Resi
dential Low to Medium 772.00 760.00
Residential Medium 1,294.00 1,217.00 Residential Medium to High 1,984.00 1,868.00 Residential High 2,793.00 2,739.00
SPECIAL DEVELOPMENT TAX - ONE TIME
Upon
the issuance of a building permit, all Residential properties shall be subject to the following described SPECIAL DEVELOPMENT TAX - ONE TIME, also subject to increases as set forth herein, as follows:
July 25, 2023
Item #4 Page 28 of 34
M
AXIMUM SPECIAL DEVELOPMENT TAX - ONE TIME PER
RESIDENTIAL DWELLING UNIT FOR FISCAL YEAR 1990/1991
IMPROVEMENT IMPROVEMENT
PROPERTY CATEGORY AREA I AREA II
Resi
dential Low $ 4,452.00 $ 3,835.00
Residential Low to Medium 4,452.00 3,835.00 Residential Medium 2,810.00 2,312.00 Residential Medium to High 2,810.00 2,312.00 Residential High 2,810.00 2,312.00
COMMERCIAL, INDUSTRIAL AND OTHER PROPERTY
ANNUAL SPECIAL TAX - UNDEVELOPED PROPERTY
All
taxable Commercial and Industrial Property prior to the issuance of a building permit shall be subject to the following maximum annual special taxes, also subject to increases as set forth herein:
MAXIMUM ANNUAL SPECIAL TAX - UNDEVELOPED PROPERTY
PER DEVELOPABLE ACRE FOR FISCAL YEAR 1990/1991
IMPROVEMENT
IMPR
OVEMENT
AREA I AREA II
Com
mercial Property $ 2,400.00 $ 1,600.00
Industrial Property 1,200.00 960.00
Agricultural Property -0- -0-
All Commercial and Industrial Property, upon the issuance of a building permit, shall have the option to (1) pay the SPECIAL DEVELOPMENT TAX - ONE TIME or (2) assume the ANNUAL SPECIAL TAX - DEVELOPED PROPERTY for a period of not to exceed twenty-five (25) years, generally in the amounts per property category as follows:
July 25, 2023
Item #4 Page 29 of 34
M
AXIMUM SPECIAL DEVELOPMENT TAX – ONE TIME FOR FISCAL
YEAR 1990/91 PER SQUARE FOOT OF BUILDING AREA
PROPERTY CATEGORY
COM
MERCIAL USE IMPROVEMENT IMPROVEMENT
DESIGNATIONS _ AREA I ___ AREA II __
Restaura
nt - Fast Food $ 28.46 $ 7.58
Outdoor Tennis Courts 28.14 7.26
Convenience Market 27.31 6.74
Bank with Drive-thru 18.06 5.72
Campground 17.51 4.99
Restaurant - Sit Down 15.17 4.73
Marina 14.85 4.41
Bank - Walk In 12.83 4.60
Auto - Gasoline 8.11 2.89
Grocery Store 7.78 2.56
S & L with Drive-thru 7.59 3.48
Bowling Center 6.63 2.83
Restaurant - Quality 6.57 3.09
Neighborhood Shopping Center 6.46 2.27
Auto Car Wash 6.31 2.52
S & L - Walk In 5.51 3.03
Race Track 5.10 2.33
Library 4.26 2.86
Community Shopping Center 4.24 1.80
Hospital - General 3.88 3.18
Hotel - Conv. Fac/Comm. 3.47 2.52
Auto - Repair & Sales 3.41 1.58
Regional Shopping Center 3.35 1.61
Discount Store 3.22 1.58
Golf Course 3.06 2.14
Church 2.99 1.94
Office - Government 2.93 1.88
Commercial Shops 2.90 1.58
Health Club 2.89 1.85
Motel 2.69 2.06
Office - High Rise 2.67 1.84
Office - Commercial, 100,000 SF 2.56 1.75
Lumber/Hardware Store 2.47 1.58
Office - Medical 2.42 2.07
Hospital - Convalescent 2.33 2.23
Indoor Sports Arena 2.33 2.23
July 25, 2023
Item #4 Page 30 of 34
PROPERT
Y CATEGORY
COM
MERCIAL USE IMPROVEMENT IMPROVEMENT
DESIGNATIONS _ AREA I ___ AREA II __
Resort H
otel 2.30 1.98
University 2.26 1.91
Junior College 2.19 1.90
All other Commercial Properties
not identified above 2.14 1.44
INDUSTRIAL USE IMPROVEMENT IMPROVEMENT
DESIGNATIONS _ AREA I ___ AREA II __
Heli
ports $ 10.63 $ 3.67
Industrial-Commercial
Business Park 2.14 1.51
All other Industrial Properties
not identified above 1.74 1.42
OR, IN THE ALTERNATE,
ANNUAL SPECIAL TAX
The
“Maximum Annual Special Tax - Developed Property” for any Fiscal Year shall not exceed 13.81% of the authorized “Maximum Special Development Tax - One Time” for the various Commercial and Industrial Property categories as set forth above in the amount applicable and annually adjusted for each Fiscal Year.
ANNUAL TAX INCREASE
The above SPECIAL TAXES for the taxable properties are applicable for the fiscal year 1990/91, and are all subject to annual increases to reflect increases in construction costs. The Construction Cost Index of the Engineering News-Record, titled “ENR Cost Ind
exes in 22 Cities” will be used. The Index published for the month of April for the City of Los Angeles under the column heading of “Percentage Change from Last Year” will annually inflate each of the Maximum Annual Taxes for each year for properties as follows:
July 25, 2023
Item #4 Page 31 of 34
A. PROPERT
IES WITHIN THE DISTRICT: Not to exceed 50% of the
above-referenced increase.
B. PROPERTIES TO BE SUBSEQUENTLY ANNEXED: Not to exceed 100% of the above-referenced increase until annexed.
TERM OF TAX
The
above taxes shall be levied until all bonds have been discharged and facilities funded and/or guaranteed, and the SPECIAL DEVELOPMENT TAX - ONE TIME has been paid; however, the ANNUAL SPECIAL TAX - DEVELOPED PROPERTY shall not be levied for a period in excess of twenty-five (25) years per parcel.
Residential:
Once
a building permit has been issued for Residential property and the SPECIAL DEVELOPMENT TAX - ONE TIME has been paid, the property no longer will be subject to any annual special tax.
Commercial and Industrial:
The
Commercial and Industrial properties, upon the issuance of a building permit, have the option to (1) pay the SPECIAL DEVELOPMENT TAX - ONE TIME or (2) assume the ANNUAL SPECIAL TAX - DEVELOPED PROPERTY, as set forth above. Upon the issuance of any building permit, no further increase or escalation is authorized.
ALLOCATION OF COST AND TAX
Total capital costs for all authorized facilities shall be allocated as follows: 65% to Residential property, 35% to Commercial and Industrial property. The above costs exclude costs of issuance as needed.
Residential property shall be taxed in an amount sufficient to meet the 65% share of facili
ties, which tax will include costs of issuance, interest and other costs, including sinking fund payments for future construction as applicable.
Commercial and Industrial property shall be taxed in an amount sufficient to meet the 35%
share of facilities, which tax will include costs of issuance, interest and other costs, including sinking fund payments for future construction as applicable.
July 25, 2023
Item #4 Page 32 of 34
COLLECTION
OF ANNUAL TAX
Residential:
Determin
e monies necessary to make payment on bond debt service, replenish reserve, call bonds, pay bonds and Community Facilities District No. 1 administrative costs, and pay for public capital facilities. FIRST: Reduce this amount by the funds collected from Special Development Tax - One Time levied against residential properties. SECOND:
The remaining funds needed are to be collected by the levy of the annual Special Tax - Undeveloped Property on undeveloped taxable residential acreage, in the proportional amounts of each property category as required, not to exceed the maximum authorized tax.
Commercial and Industrial:
Determin
e monies necessary to make payment on bond debt service, replenish reserve, call bonds, pay bonds, and Community Facilities District No. 1 administrative costs, and pay for current or future public capital facilities. FIRST: Reduce this amount by the funds collected from Special Development Tax - One Time and annual Special Tax - Developed Property levied against Commercial and Industrial properties. SECOND:
Levy the annual Special Tax - Undeveloped Property on undeveloped taxable Commercial and Industrial acreage in the proportional amounts for each property category as required, not to exceed the maximum tax.
* * *
July 25, 2023
Item #4 Page 33 of 34
CITY O
F CARLSBAD
COMMUN
ITY FACILITIES DISTRICT NO. 1
IMPROVEM
ENT AREA I (6 PAGES)
VALID JULY 1, 20
23 TO JUNE 30, 2024
FORMATION OR ANNEXATION DATE:
RESIDENTIA
L DEVELOPED LAND USE:
NET DENSIT
Y (0 - 1.5 DU/AC)
NET DENSITY (1.51 TO 4.0 DU/AC)
NET DENSITY (4.1 TO 8.0 DU/AC)
NET DENSITY (8.1 TO 15.0 DU/AC)
NET DENSITY (15.1 TO 23.0 DU/AC)
NON-RESIDENTIA
L LAND USE:
AUTO - GASOLINE
AUT
O - REPAIR & SALES
AUTO CAR WASH
BANK - WALK IN
BANK - WITH DRIVE THRU
BOWLING ALLEY
CAMPGROUND
CHURCH
COMMERCIAL SHOPS
COMMUNITY SHOPPING CENTER
CONVENIENCE MARKET
DISCOUNT STORE
GOLF COURSE
GROCERY STORE
HEALTH CLUB
HELIPORTS
HOSPITAL - CONVALESCENT
HOSPITAL - GENERAL
HOTEL - CONV. FAC/COMM.
INDOOR SPORTS ARENA
INDUSTRIAL - COMMERCIAL
BUSINESS PARK (NOTE 1)
JUNIOR COLLEGE
LIBRARY
LUMBER/HARDWARE STORE
MARINA
MOTEL
NEIGHBORHOOD SHOPPING CENTER
OFFICE - COMMERCIAL (< 100,000 SF)
OFFICE - GOVERNMENT
OFFICE - HIGH RISE
OFFICE - MEDICAL
OUTDOOR TENNIS COURT
RACE TRACK
REGIONAL SHOPPING CENTER
RESORT HOTEL
RESTAURANT - FAST FOOD
RESTAURANT - QUALITY
RESTAURANT - SIT DOWN
S & L - WALK IN
S & L - WITH DRIVE THRU
UNIVERSITY
ALL OTHER COMMERCIAL USES
NOT IDENTIFIED ABOVE
ALL OTHER INDUSTRIAL USES
NOT IDENTIFIED ABOVE (NOTE 2)
NOTE 1: THIS CATEGORY OF LAND USE
CONTAINS PM AND CM ZONED PROPERTY.
NOTE 2: THIS CA
TEGORY OF LAND USE
CONTAINS M
AND PU ZONED PROPERTY.
SPECIAL DEVE
LOPMENT TAX -
ONE-TIME
FY 2022-23
PE
R DU.
$8,985.9333
$8,985.9333
$5,671.7144
$5,671.7144
$5,671.7144
PER SQ.FT.
$1.8188
$0.7648
$1.4151
$2.8773
$4.0503
$1.4869
$3.9269
$0.6706
$0.6504
$0.9509
$6.1247
$0.7221
$0.6863
$1.7448
$0.6481
$2.3840
$0.5225
$0.8702
$0.7782
$0.5225
$0.4799
$0.4911
$0.9554
$0.5539
$3.3304
$0.6033
$1.4488
$0.5741
$0.6571
$0.5988
$0.5427
$6.3109
$1.1438
$0.7513
$0.5158
$6.3826
$1.4734
$3.4021
$1.2357
$1.7022
$0.5068
$0.4799
$0.3902
Exhibit 4
July 25, 2023
Item #4 Page 34 of 34