RESOLUTION NO. 2024-168
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF CARLSBAD, CALIFORNIA, ESTABLISHING THE FISCAL YEAR 2024-25 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 2024-25; and
WHEREAS, this action to implement a new special tax rate does not constitute a project within the meaning of the California Environmental Quality Act under Public Resources Code section 21065 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. The direction provided by City Council does not have a legally binding effect on future discretionary actions to approve the aforementioned capital improvement projects. Public input received and technical information prepared will be used during the planning and environmental evaluation process.
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 2024-25 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 indebtednes s; b. Necessary repleni shment of bond reserve fund s or other reserve fund s; c. Payment of costs and expenses of authori zed public facilities; d. Repayment of advances and loans, if appropriate; and e. Payment of administrative expenses of the District .
5. That the proceed s 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 prop erty taxes are collected, and shall be subject to the same penaltie s and same pro cedure and sale in cases of any delinquency for ad valorem taxe s, and the Tax Collector is authorized to deduct reasonable administrative costs incurred in collecting any said special tax.
7. That all monie s above collected shall be paid into the District fund s, 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 affect ed in a space marked "publi c improvement s, 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 thi s Agency a detailed report showing the amount and/or amounts of such special tax installments, inter est, penalties and percentages so collected and from wh at prop erty 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 16th day of J.!!!y, 2024, by the following vote, to wit:
AYES:
NAYS:
ABSTAIN:
ABSENT:
BLACKBURN, BHAT-PATEL, ACOSTA, BURKHOLDER.
NONE.
NONE.
LUNA.
\
KEITH BLACKBURN, Mayor
~ ~ :fr
SHERRY FREISINGER, City Clerk
(SEAL)
Attachment A
PROPERTY TYPE
TAX RATE IMPROVEMENT AREA I: MAY 7, 1991 FY 1993-94 FY 1994-95 FY 1995-96 FY 1996-97 FY 1997-98
RESIDENTIAL (PER ACRE)
RL $446 $462 $468 $468 $468 $471
RLM 1,227 1,271 1,284 1,284 1,286 1,293
RM 2,056 2,130 2,153 2,153 2,155 2,168
RMH 3,153 3,265 3,301 3,301 3,304 3,324
RH 4,438 4,597 4,647 4,647 4,651 4,679
NON-RESIDENTIAL (PER ACRE)
COMMERCIAL $3,814 $3,950 $3,993 $3,993 $3,997 $4,021
INDUSTRIAL 1,907 1,975 1,996 1,996 1,998 2,010
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 $440 $456 $461 $461 $461 $464
RLM 1,208 1,251 1,264 1,264 1,266 1,273
RM 1,934 2,003 2,025 2,025 2,027 2,039
RMH 2,968 3,074 3,108 3,108 3,111 3,129
RH 4,352 4,508 4,557 4,557 4,561 4,589
NON-RESIDENTIAL (PER ACRE)
COMMERCIAL $2,542 $2,633 $2,662 $2,662 $2,665 $2,680
INDUSTRIAL 1,525 1,580 1,597 1,597 1,599 1,608
2024-25 MAXIMUM PERCENTAGE
2024-25 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 11.00%.
ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES.
TAX RATES FOR FISCAL YEAR 2024-25
ANNUAL NON-RESIDENTIAL TAX - DEVELOPED PROPERTY
% OF ONE-TIME SPECIAL TAX
13.81%
CITY OF CARLSBAD
COMMUNITY FACILITES DISTRICT NO. 1
TAX RATES FOR FISCAL YEAR 2024-25
MAXIMUM UNDEVELOPED PROPERTY TAX
NOTE: ACTUAL TAX RATES FOR UNDEVELOPED PROPERTY FOR FISCAL YEAR 2024-25 ARE HEREIN ESTABLISHED AT $0 PER ACRE.
9.00%
FORMATION OR ANNEXATION DATE
FORMATION OR ANNEXATION DATE
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 $474 $479 $487 $494 $499 $503
RLM 1,301 1,316 1,337 1,357 1,370 1,383
RM 2,181 2,206 2,241 2,274 2,297 2,318
RMH 3,344 3,382 3,437 3,487 3,522 3,553
RH 4,707 4,761 4,838 4,909 4,958 5,002
NON-RESIDENTIAL (PER ACRE)
COMMERCIAL $4,045 $4,091 $4,157 $4,219 $4,260 $4,298
INDUSTRIAL 2,022 2,045 2,079 2,109 2,130 2,149
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 $467 $472 $480 $487 $492 $496
RLM 1,281 1,295 1,316 1,336 1,349 1,361
RM 2,051 2,074 2,108 2,139 2,160 2,180
RMH 3,148 3,184 3,236 3,283 3,316 3,346
RH 4,616 4,669 4,744 4,814 4,862 4,905
NON-RESIDENTIAL (PER ACRE)
COMMERCIAL $2,696 $2,727 $2,771 $2,812 $2,840 $2,866
INDUSTRIAL 1,618 1,636 1,663 1,687 1,704 1,719
CITY OF CARLSBAD
COMMUNITY FACILITES DISTRICT NO. 1
TAX RATES FOR FISCAL YEAR 2024-25
MAXIMUM UNDEVELOPED PROPERTY TAX
NOTE: ACTUAL TAX RATES FOR UNDEVELOPED PROPERTY FOR FISCAL YEAR 2024-25 ARE HEREIN ESTABLISHED AT $0 PER ACRE.
FORMATION OR ANNEXATION DATE
FORMATION OR ANNEXATION DATE
PROPERTY TYPE
TAX RATE IMPROVEMENT AREA I: FY 2004-05 FY 2005-06 FY 2006-07 FY 2007-08 FY 2008-09 FY 2009-10
RESIDENTIAL (PER ACRE)
RL $510 $526 $535 $545 $555 $572
RLM 1,402 1,445 1,470 1,497 1,524 1,571
RM 2,351 2,422 2,464 2,509 2,554 2,634
RMH 3,604 3,714 3,778 3,847 3,916 4,038
RH 5,074 5,229 5,319 5,415 5,513 5,684
NON-RESIDENTIAL (PER ACRE)
COMMERCIAL $4,360 $4,493 $4,570 $4,653 $4,738 $4,885
INDUSTRIAL 2,180 2,246 2,285 2,327 2,369 2,442
PROPERTY TYPE
TAX RATE IMPROVEMENT AREA II: FY 2004-05 FY 2005-06 FY 2006-07 FY 2007-08 FY 2008-09 FY 2009-10
RESIDENTIAL (PER ACRE)
RL $503 $519 $527 $537 $547 $564
RLM 1,381 1,423 1,447 1,474 1,500 1,547
RM 2,211 2,278 2,317 2,360 2,402 2,477
RMH 3,393 3,497 3,557 3,622 3,688 3,802
RH 4,976 5,128 5,216 5,310 5,407 5,575
NON-RESIDENTIAL (PER ACRE)
COMMERCIAL $2,906 $2,995 $3,047 $3,102 $3,158 $3,256
INDUSTRIAL 1,744 1,797 1,828 1,861 1,895 1,954
CITY OF CARLSBAD
COMMUNITY FACILITES DISTRICT NO. 1
TAX RATES FOR FISCAL YEAR 2024-25
MAXIMUM UNDEVELOPED PROPERTY TAX
NOTE: ACTUAL TAX RATES FOR UNDEVELOPED PROPERTY FOR FISCAL YEAR 2024-25 ARE HEREIN ESTABLISHED AT $0 PER ACRE.
FORMATION OR ANNEXATION DATE
FORMATION OR ANNEXATION DATE
PROPERTY TYPE
TAX RATE IMPROVEMENT AREA I: FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2015-16
RESIDENTIAL (PER ACRE)
RL $563 $571 $578 $578 $590 $597
RLM 1,547 1,569 1,587 1,587 1,621 1,640
RM 2,594 2,629 2,660 2,660 2,716 2,749
RMH 3,976 4,031 4,079 4,079 4,165 4,214
RH 5,598 5,675 5,742 5,742 5,863 5,933
NON-RESIDENTIAL (PER ACRE)
COMMERCIAL $4,810 $4,877 $4,934 $4,934 $5,038 $5,098
INDUSTRIAL 2,405 2,438 2,467 2,467 2,519 2,549
PROPERTY TYPE
TAX RATE IMPROVEMENT AREA II: FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2015-16
RESIDENTIAL (PER ACRE)
RL $555 $563 $570 $570 $582 $588
RLM 1,523 1,544 1,563 1,563 1,595 1,614
RM 2,439 2,473 2,502 2,502 2,555 2,585
RMH 3,744 3,796 3,841 3,841 3,921 3,968
RH 5,490 5,565 5,631 5,631 5,750 5,818
NON-RESIDENTIAL (PER ACRE)
COMMERCIAL $3,207 $3,251 $3,290 $3,290 $3,359 $3,399
INDUSTRIAL 1,924 1,951 1,974 1,974 2,015 2,039
CITY OF CARLSBAD
COMMUNITY FACILITES DISTRICT NO. 1
TAX RATES FOR FISCAL YEAR 2024-25
MAXIMUM UNDEVELOPED PROPERTY TAX
NOTE: ACTUAL TAX RATES FOR UNDEVELOPED PROPERTY FOR FISCAL YEAR 2024-25 ARE HEREIN ESTABLISHED AT $0 PER ACRE.
FORMATION OR ANNEXATION DATE
FORMATION OR ANNEXATION DATE
PROPERTY TYPE
TAX RATE IMPROVEMENT AREA I: FY 2016-17 FY 2017-18 FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22
RESIDENTIAL (PER ACRE)
RL $601 $614 $622 $626 $625 $627
RLM 1,652 1,687 1,708 1,720 1,717 1,723
RM 2,769 2,827 2,862 2,884 2,878 2,888
RMH 4,246 4,335 4,389 4,421 4,412 4,428
RH 5,977 6,103 6,178 6,224 6,212 6,233
NON-RESIDENTIAL (PER ACRE)
COMMERCIAL $5,136 $5,244 $5,309 $5,348 $5,338 $5,356
INDUSTRIAL 2,568 2,622 2,654 2,674 2,669 2,678
PROPERTY TYPE
TAX RATE IMPROVEMENT AREA II: FY 2016-17 FY 2017-18 FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22
RESIDENTIAL (PER ACRE)
RL $593 $605 $613 $617 $616 $618
RLM 1,626 1,661 1,681 1,694 1,690 1,696
RM 2,604 2,659 2,692 2,712 2,707 2,716
RMH 3,998 4,082 4,132 4,163 4,154 4,169
RH 5,861 5,985 6,059 6,104 6,092 6,113
NON-RESIDENTIAL (PER ACRE)
COMMERCIAL $3,424 $3,496 $3,539 $3,566 $3,558 $3,571
INDUSTRIAL 2,054 2,098 2,124 2,139 2,135 2,143
CITY OF CARLSBAD
COMMUNITY FACILITES DISTRICT NO. 1
TAX RATES FOR FISCAL YEAR 2024-25
MAXIMUM UNDEVELOPED PROPERTY TAX
NOTE: ACTUAL TAX RATES FOR UNDEVELOPED PROPERTY FOR FISCAL YEAR 2024-25 ARE HEREIN ESTABLISHED AT $0 PER ACRE.
FORMATION OR ANNEXATION DATE
FORMATION OR ANNEXATION DATE
PROPERTY TYPE
TAX RATE IMPROVEMENT AREA I: FY 2022-23 FY 2023-24 FY 2024-25
RESIDENTIAL (PER ACRE)
RL $665 $666 $700
RLM 1,827 1,828 1,924
RM 3,062 3,065 3,224
RMH 4,694 4,699 4,944
RH 6,608 6,615 6,960
NON-RESIDENTIAL (PER ACRE)
COMMERCIAL $5,678 $5,684 $5,980
INDUSTRIAL 2,839 2,842 2,990
PROPERTY TYPE
TAX RATE IMPROVEMENT AREA II: FY 2022-23 FY 2023-24 FY 2024-25
RESIDENTIAL (PER ACRE)
RL $655 $656 $690
RLM 1,798 1,800 1,894
RM 2,879 2,882 3,033
RMH 4,420 4,424 4,655
RH 6,481 6,487 6,825
NON-RESIDENTIAL (PER ACRE)
COMMERCIAL $3,786 $3,789 $3,987
INDUSTRIAL 2,271 2,274 2,392
NOTE: ACTUAL TAX RATES FOR UNDEVELOPED PROPERTY FOR FISCAL YEAR 2024-25 ARE HEREIN ESTABLISHED AT $0 PER ACRE.
CITY OF CARLSBAD
COMMUNITY FACILITES DISTRICT NO. 1
TAX RATES FOR FISCAL YEAR 2024-25
MAXIMUM UNDEVELOPED PROPERTY TAX
FORMATION OR ANNEXATION DATE
FORMATION OR ANNEXATION DATE
CITY OF CARLSBAD
COMMUNITY FACILITIES DISTRICT NO. 1
TAX RATES FOR FISCAL YEAR 2024-25
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)
(95% of the Maximum Tax)
0 - 1.5 DU /ACRE $6,720.37 $6,960.78 $7,036.51 $7,036.51 $7,043.54 $7,085.55
1.51 - 4.0 DU/ACRE 6,720.37 6,960.78 7,036.51 7,036.51 7,043.54 7,085.55
4.1 - 8.0 DU/ACRE 4,241.75 4,393.48 4,441.29 4,441.29 4,445.72 4,472.24
8.1 - 15.0 DU/ACRE 4,241.75 4,393.48 4,441.29 4,441.29 4,445.72 4,472.24
15.1 - 23.0 DU/ACRE 4,241.75 4,393.48 4,441.29 4,441.29 4,445.72 4,472.24 NON-RESIDENTIAL (PER SQ.FT.)
(50% of the Maximum Tax)
AUTO - GASOLINE $6.44 $6.67 $6.75 $6.75 $6.75 $6.79
AUTO - REPAIR & SALES 2.71 2.81 2.84 2.84 2.84 2.86
AUTO CAR WASH 5.01 5.19 5.25 5.25 5.25 5.29
BANK - WALK IN 10.19 10.56 10.67 10.67 10.68 10.75
BANK - WITH DRIVE THRU 14.35 14.86 15.02 15.02 15.04 15.13 BOWLING ALLEY 5.27 5.46 5.52 5.52 5.52 5.55
CAMPGROUND 13.91 14.41 14.57 14.57 14.58 14.67
CHURCH 2.38 2.46 2.49 2.49 2.49 2.50
COMMERCIAL SHOPS 2.30 2.39 2.41 2.41 2.41 2.43
COMMUNITY SHOPPING CENTER 3.37 3.49 3.53 3.53 3.53 3.55 CONVENIENCE MARKET 21.70 22.47 22.72 22.72 22.74 22.88
DISCOUNT STORE 2.56 2.65 2.68 2.68 2.68 2.70
GOLF COURSE 2.43 2.52 2.55 2.55 2.55 2.56
GROCERY STORE 6.18 6.40 6.47 6.47 6.48 6.52
HEALTH CLUB 2.30 2.38 2.40 2.40 2.41 2.42
HELIPORTS 8.45 8.75 8.84 8.84 8.85 8.90
HOSPITAL - CONVALESCENT 1.85 1.92 1.94 1.94 1.94 1.95
HOSPITAL - GENERAL 3.08 3.19 3.23 3.23 3.23 3.25
HOTEL - CONV. FAC/COMM. 2.76 2.86 2.89 2.89 2.89 2.91
INDOOR SPORTS ARENA 1.85 1.92 1.94 1.94 1.94 1.95
INDUSTRIAL - COMMERCIAL
BUSINESS PARK 1.70 1.76 1.78 1.78 1.78 1.79
JUNIOR COLLEGE 1.74 1.80 1.82 1.82 1.82 1.83
LIBRARY 3.38 3.51 3.54 3.54 3.55 3.57
LUMBER/HARDWARE STORE 1.96 2.03 2.05 2.05 2.06 2.07
MARINA 11.80 12.22 12.35 12.35 12.37 12.44
MOTEL 2.14 2.21 2.24 2.24 2.24 2.25
NEIGHBORHOOD SHOPPING CENTER 5.13 5.32 5.37 5.37 5.38 5.41 OFFICE - COMMERCIAL (< 100,000 SF) 2.03 2.11 2.13 2.13 2.13 2.14 OFFICE - GOVERNMENT 2.33 2.41 2.44 2.44 2.44 2.45
OFFICE - HIGH RISE 2.12 2.20 2.22 2.22 2.22 2.24
OFFICE - MEDICAL 1.92 1.99 2.01 2.01 2.02 2.03
OUTDOOR TENNIS COURT 22.36 23.16 23.41 23.41 23.43 23.57 RACE TRACK 4.05 4.20 4.24 4.24 4.25 4.27
REGIONAL SHOPPING CENTER 2.66 2.76 2.79 2.79 2.79 2.81
RESORT HOTEL 1.83 1.89 1.91 1.91 1.92 1.93
RESTAURANT - FAST FOOD 22.61 23.42 23.67 23.67 23.70 23.84 RESTAURANT - QUALITY 5.22 5.41 5.47 5.47 5.47 5.50
RESTAURANT - SIT DOWN 12.05 12.48 12.62 12.62 12.63 12.71 S & L - WALK IN 4.38 4.53 4.58 4.58 4.59 4.62
S & L - WITH DRIVE THRU 6.03 6.25 6.31 6.31 6.32 6.36
UNIVERSITY 1.80 1.86 1.88 1.88 1.88 1.89
ALL OTHER COMMERCIAL USES
NOT IDENTIFIED ABOVE 1.70 1.76 1.78 1.78 1.78 1.79
ALL OTHER INDUSTRIAL USES
NOT IDENTIFIED ABOVE 1.38 1.43 1.45 1.45 1.45 1.46
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 11.00%.
ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES.
FORMATION OR ANNEXATION DATE
CITY OF CARLSBAD
COMMUNITY FACILITIES DISTRICT NO. 1
TAX RATES FOR FISCAL YEAR 2024-25
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 FY 2003-04
RESIDENTIAL (PER DWELLING UNIT)
(95% of the Maximum Tax)
0 - 1.5 DU /ACRE $7,127.81 $7,208.85 $7,325.86 $7,434.13 $7,507.73 $7,574.70
1.51 - 4.0 DU/ACRE 7,127.81 7,208.85 7,325.86 7,434.13 7,507.73 7,574.70
4.1 - 8.0 DU/ACRE 4,498.91 4,550.06 4,623.92 4,692.25 4,738.71 4,780.98
8.1 - 15.0 DU/ACRE 4,498.91 4,550.06 4,623.92 4,692.25 4,738.71 4,780.98
15.1 - 23.0 DU/ACRE 4,498.91 4,550.06 4,623.92 4,692.25 4,738.71 4,780.98 NON-RESIDENTIAL (PER SQ.FT.)
(50% of the Maximum Tax)
AUTO - GASOLINE $6.83 $6.91 $7.02 $7.13 $7.20 $7.26
AUTO - REPAIR & SALES 2.87 2.91 2.95 3.00 3.03 3.05
AUTO CAR WASH 5.32 5.38 5.46 5.55 5.60 5.65
BANK - WALK IN 10.81 10.93 11.11 11.28 11.39 11.49
BANK - WITH DRIVE THRU 15.22 15.39 15.64 15.87 16.03 16.17 BOWLING ALLEY 5.59 5.65 5.74 5.83 5.88 5.94
CAMPGROUND 14.75 14.92 15.16 15.39 15.54 15.68
CHURCH 2.52 2.55 2.59 2.63 2.65 2.68
COMMERCIAL SHOPS 2.44 2.47 2.51 2.55 2.57 2.60
COMMUNITY SHOPPING CENTER 3.57 3.61 3.67 3.73 3.76 3.80 CONVENIENCE MARKET 23.01 23.27 23.65 24.00 24.24 24.46
DISCOUNT STORE 2.71 2.74 2.79 2.83 2.86 2.88
GOLF COURSE 2.58 2.61 2.65 2.69 2.72 2.74
GROCERY STORE 6.56 6.63 6.74 6.84 6.91 6.97
HEALTH CLUB 2.44 2.46 2.50 2.54 2.57 2.59
HELIPORTS 8.96 9.06 9.21 9.34 9.43 9.52
HOSPITAL - CONVALESCENT 1.96 1.99 2.02 2.05 2.07 2.09
HOSPITAL - GENERAL 3.27 3.31 3.36 3.41 3.44 3.47
HOTEL - CONV. FAC/COMM. 2.92 2.96 3.01 3.05 3.08 3.11
INDOOR SPORTS ARENA 1.96 1.99 2.02 2.05 2.07 2.09
INDUSTRIAL - COMMERCIAL
BUSINESS PARK 1.80 1.82 1.85 1.88 1.90 1.92
JUNIOR COLLEGE 1.85 1.87 1.90 1.92 1.94 1.96
LIBRARY 3.59 3.63 3.69 3.74 3.78 3.81
LUMBER/HARDWARE STORE 2.08 2.11 2.14 2.17 2.19 2.21
MARINA 12.51 12.66 12.86 13.05 13.18 13.30
MOTEL 2.27 2.29 2.33 2.36 2.39 2.41
NEIGHBORHOOD SHOPPING CENTER 5.44 5.51 5.59 5.68 5.73 5.78 OFFICE - COMMERCIAL (< 100,000 SF) 2.16 2.18 2.22 2.25 2.27 2.29 OFFICE - GOVERNMENT 2.47 2.50 2.54 2.58 2.60 2.62
OFFICE - HIGH RISE 2.25 2.28 2.31 2.35 2.37 2.39
OFFICE - MEDICAL 2.04 2.06 2.10 2.13 2.15 2.17
OUTDOOR TENNIS COURT 23.71 23.98 24.37 24.73 24.98 25.20 RACE TRACK 4.30 4.35 4.42 4.48 4.53 4.57
REGIONAL SHOPPING CENTER 2.82 2.85 2.90 2.94 2.97 3.00
RESORT HOTEL 1.94 1.96 1.99 2.02 2.04 2.06
RESTAURANT - FAST FOOD 23.98 24.25 24.65 25.01 25.26 25.49 RESTAURANT - QUALITY 5.54 5.60 5.69 5.77 5.83 5.88
RESTAURANT - SIT DOWN 12.78 12.93 13.14 13.33 13.46 13.58 S & L - WALK IN 4.64 4.70 4.77 4.84 4.89 4.93
S & L - WITH DRIVE THRU 6.40 6.47 6.57 6.67 6.74 6.80
UNIVERSITY 1.90 1.93 1.96 1.99 2.01 2.02
ALL OTHER COMMERCIAL USES
NOT IDENTIFIED ABOVE 1.80 1.82 1.85 1.88 1.90 1.92
ALL OTHER INDUSTRIAL USES
NOT IDENTIFIED ABOVE 1.47 1.48 1.51 1.53 1.54 1.56
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 11.00%.
ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES.
FORMATION OR ANNEXATION DATE
CITY OF CARLSBAD
COMMUNITY FACILITIES DISTRICT NO. 1
TAX RATES FOR FISCAL YEAR 2024-25
SPECIAL DEVELOPMENT TAX ONE-TIME
PROPERTY TYPE
TAX RATE IMPROVEMENT AREA I: FY 2004-05 FY 2005-06 FY 2006-07 FY 2007-08 FY 2008-09 FY 2009-10
RESIDENTIAL (PER DWELLING UNIT)
(95% of the Maximum Tax)
0 - 1.5 DU /ACRE $7,682.96 $7,917.59 $8,053.76 $8,200.05 $8,349.00 $8,607.88
1.51 - 4.0 DU/ACRE 7,682.96 7,917.59 8,053.76 8,200.05 8,349.00 8,607.88
4.1 - 8.0 DU/ACRE 4,849.31 4,997.40 5,083.35 5,175.68 5,269.69 5,433.10
8.1 - 15.0 DU/ACRE 4,849.31 4,997.40 5,083.35 5,175.68 5,269.69 5,433.10
15.1 - 23.0 DU/ACRE 4,849.31 4,997.40 5,083.35 5,175.68 5,269.69 5,433.10 NON-RESIDENTIAL (PER SQ.FT.)
(50% of the Maximum Tax)
AUTO - GASOLINE $7.37 $7.59 $7.72 $7.86 $8.00 $8.25
AUTO - REPAIR & SALES 3.10 3.19 3.25 3.31 3.37 3.47
AUTO CAR WASH 5.73 5.91 6.01 6.12 6.23 6.42
BANK - WALK IN 11.65 12.01 12.22 12.44 12.66 13.06
BANK - WITH DRIVE THRU 16.40 16.90 17.20 17.51 17.83 18.38 BOWLING ALLEY 6.02 6.21 6.31 6.43 6.54 6.75
CAMPGROUND 15.90 16.39 16.67 16.97 17.28 17.82
CHURCH 2.72 2.80 2.85 2.90 2.95 3.04
COMMERCIAL SHOPS 2.63 2.71 2.76 2.81 2.86 2.95
COMMUNITY SHOPPING CENTER 3.85 3.97 4.04 4.11 4.18 4.31 CONVENIENCE MARKET 24.81 25.56 26.00 26.47 26.96 27.79
DISCOUNT STORE 2.92 3.01 3.07 3.12 3.18 3.28
GOLF COURSE 2.78 2.86 2.91 2.97 3.02 3.11
GROCERY STORE 7.07 7.28 7.41 7.54 7.68 7.92
HEALTH CLUB 2.62 2.71 2.75 2.80 2.85 2.94
HELIPORTS 9.66 9.95 10.12 10.30 10.49 10.82
HOSPITAL - CONVALESCENT 2.12 2.18 2.22 2.26 2.30 2.37
HOSPITAL - GENERAL 3.52 3.63 3.69 3.76 3.83 3.95
HOTEL - CONV. FAC/COMM. 3.15 3.25 3.30 3.36 3.42 3.53
INDOOR SPORTS ARENA 2.12 2.18 2.22 2.26 2.30 2.37
INDUSTRIAL - COMMERCIAL
BUSINESS PARK 1.94 2.00 2.04 2.07 2.11 2.18
JUNIOR COLLEGE 1.99 2.05 2.09 2.12 2.16 2.23
LIBRARY 3.87 3.99 4.06 4.13 4.20 4.34
LUMBER/HARDWARE STORE 2.24 2.31 2.35 2.39 2.44 2.51
MARINA 13.49 13.90 14.14 14.40 14.66 15.11
MOTEL 2.44 2.52 2.56 2.61 2.66 2.74
NEIGHBORHOOD SHOPPING CENTER 5.87 6.05 6.15 6.26 6.38 6.57 OFFICE - COMMERCIAL (< 100,000 SF) 2.33 2.40 2.44 2.48 2.53 2.61 OFFICE - GOVERNMENT 2.66 2.74 2.79 2.84 2.89 2.98
OFFICE - HIGH RISE 2.43 2.50 2.54 2.59 2.64 2.72
OFFICE - MEDICAL 2.20 2.27 2.30 2.35 2.39 2.46
OUTDOOR TENNIS COURT 25.56 26.34 26.79 27.28 27.77 28.64 RACE TRACK 4.63 4.77 4.86 4.94 5.03 5.19
REGIONAL SHOPPING CENTER 3.04 3.14 3.19 3.25 3.31 3.41
RESORT HOTEL 2.09 2.15 2.19 2.23 2.27 2.34
RESTAURANT - FAST FOOD 25.85 26.64 27.10 27.59 28.09 28.96 RESTAURANT - QUALITY 5.97 6.15 6.26 6.37 6.48 6.69
RESTAURANT - SIT DOWN 13.78 14.20 14.44 14.71 14.97 15.44 S & L - WALK IN 5.00 5.16 5.25 5.34 5.44 5.61
S & L - WITH DRIVE THRU 6.89 7.10 7.23 7.36 7.49 7.72
UNIVERSITY 2.05 2.12 2.15 2.19 2.23 2.30
ALL OTHER COMMERCIAL USES
NOT IDENTIFIED ABOVE 1.94 2.00 2.04 2.07 2.11 2.18
ALL OTHER INDUSTRIAL USES
NOT IDENTIFIED ABOVE 1.58 1.63 1.66 1.69 1.72 1.77
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 11.00%.
ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES.
FORMATION OR ANNEXATION DATE
CITY OF CARLSBAD
COMMUNITY FACILITIES DISTRICT NO. 1
TAX RATES FOR FISCAL YEAR 2024-25
SPECIAL DEVELOPMENT TAX ONE-TIME
PROPERTY TYPE
TAX RATE IMPROVEMENT AREA I: FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2015-16
RESIDENTIAL (PER DWELLING UNIT)
(95% of the Maximum Tax)
0 - 1.5 DU /ACRE $8,476.79 $8,593.83 $8,695.73 $8,695.73 $8,878.76 $8,984.04
1.51 - 4.0 DU/ACRE 8,476.79 8,593.83 8,695.73 8,695.73 8,878.76 8,984.04
4.1 - 8.0 DU/ACRE 5,350.36 5,424.23 5,488.55 5,488.55 5,604.07 5,670.52
8.1 - 15.0 DU/ACRE 5,350.36 5,424.23 5,488.55 5,488.55 5,604.07 5,670.52
15.1 - 23.0 DU/ACRE 5,350.36 5,424.23 5,488.55 5,488.55 5,604.07 5,670.52 NON-RESIDENTIAL (PER SQ.FT.)
(50% of the Maximum Tax)
AUTO - GASOLINE $8.13 $8.24 $8.34 $8.34 $8.51 $8.61
AUTO - REPAIR & SALES 3.42 3.46 3.51 3.51 3.58 3.62
AUTO CAR WASH 6.32 6.41 6.49 6.49 6.62 6.70
BANK - WALK IN 12.86 13.03 13.19 13.19 13.47 13.63
BANK - WITH DRIVE THRU 18.10 18.35 18.57 18.57 18.96 19.18 BOWLING ALLEY 6.64 6.74 6.82 6.82 6.96 7.04
CAMPGROUND 17.55 17.79 18.00 18.00 18.38 18.60
CHURCH 3.00 3.04 3.07 3.07 3.14 3.18
COMMERCIAL SHOPS 2.91 2.95 2.98 2.98 3.04 3.08
COMMUNITY SHOPPING CENTER 4.25 4.31 4.36 4.36 4.45 4.50 CONVENIENCE MARKET 27.37 27.75 28.07 28.07 28.67 29.01
DISCOUNT STORE 3.23 3.27 3.31 3.31 3.38 3.42
GOLF COURSE 3.07 3.11 3.15 3.15 3.21 3.25
GROCERY STORE 7.80 7.90 8.00 8.00 8.17 8.26
HEALTH CLUB 2.90 2.94 2.97 2.97 3.03 3.07
HELIPORTS 10.65 10.80 10.93 10.93 11.16 11.29
HOSPITAL - CONVALESCENT 2.33 2.37 2.40 2.40 2.45 2.47
HOSPITAL - GENERAL 3.89 3.94 3.99 3.99 4.07 4.12
HOTEL - CONV. FAC/COMM. 3.48 3.53 3.57 3.57 3.64 3.69
INDOOR SPORTS ARENA 2.33 2.37 2.40 2.40 2.45 2.47
INDUSTRIAL - COMMERCIAL
BUSINESS PARK 2.14 2.17 2.20 2.20 2.25 2.27
JUNIOR COLLEGE 2.19 2.22 2.25 2.25 2.30 2.33
LIBRARY 4.27 4.33 4.38 4.38 4.47 4.52
LUMBER/HARDWARE STORE 2.48 2.51 2.54 2.54 2.59 2.62
MARINA 14.88 15.09 15.27 15.27 15.59 15.77
MOTEL 2.70 2.73 2.77 2.77 2.82 2.86
NEIGHBORHOOD SHOPPING CENTER 6.47 6.56 6.64 6.64 6.78 6.86 OFFICE - COMMERCIAL (< 100,000 SF) 2.57 2.60 2.63 2.63 2.69 2.72 OFFICE - GOVERNMENT 2.94 2.98 3.01 3.01 3.08 3.11
OFFICE - HIGH RISE 2.68 2.71 2.74 2.74 2.80 2.84
OFFICE - MEDICAL 2.43 2.46 2.49 2.49 2.54 2.57
OUTDOOR TENNIS COURT 28.20 28.59 28.93 28.93 29.54 29.89 RACE TRACK 5.11 5.18 5.24 5.24 5.35 5.42
REGIONAL SHOPPING CENTER 3.36 3.40 3.44 3.44 3.52 3.56
RESORT HOTEL 2.30 2.34 2.36 2.36 2.41 2.44
RESTAURANT - FAST FOOD 28.52 28.91 29.26 29.26 29.87 30.23 RESTAURANT - QUALITY 6.58 6.67 6.75 6.75 6.90 6.98
RESTAURANT - SIT DOWN 15.20 15.41 15.59 15.59 15.92 16.11 S & L - WALK IN 5.52 5.60 5.66 5.66 5.78 5.85
S & L - WITH DRIVE THRU 7.61 7.71 7.80 7.80 7.97 8.06
UNIVERSITY 2.26 2.30 2.32 2.32 2.37 2.40
ALL OTHER COMMERCIAL USES
NOT IDENTIFIED ABOVE 2.14 2.17 2.20 2.20 2.25 2.27
ALL OTHER INDUSTRIAL USES
NOT IDENTIFIED ABOVE 1.74 1.77 1.79 1.79 1.83 1.85
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 11.00%.
ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES.
FORMATION OR ANNEXATION DATE
CITY OF CARLSBAD
COMMUNITY FACILITIES DISTRICT NO. 1
TAX RATES FOR FISCAL YEAR 2024-25
SPECIAL DEVELOPMENT TAX ONE-TIME
PROPERTY TYPE
TAX RATE IMPROVEMENT AREA I: FY 2016-17 FY 2017-18 FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22
RESIDENTIAL (PER DWELLING UNIT)
(95% of the Maximum Tax)
0 - 1.5 DU /ACRE $9,050.92 $9,241.42 $9,355.51 $9,425.15 $9,406.26 $9,439.07
1.51 - 4.0 DU/ACRE 9,050.92 9,241.42 9,355.51 9,425.15 9,406.26 9,439.07
4.1 - 8.0 DU/ACRE 5,712.73 5,832.97 5,904.98 5,948.94 5,937.02 5,957.72
8.1 - 15.0 DU/ACRE 5,712.73 5,832.97 5,904.98 5,948.94 5,937.02 5,957.72
15.1 - 23.0 DU/ACRE 5,712.73 5,832.97 5,904.98 5,948.94 5,937.02 5,957.72 NON-RESIDENTIAL (PER SQ.FT.)
(50% of the Maximum Tax)
AUTO - GASOLINE $8.68 $8.86 $8.97 $9.04 $9.02 $9.05
AUTO - REPAIR & SALES 3.65 3.73 3.77 3.80 3.79 3.81
AUTO CAR WASH 6.75 6.89 6.98 7.03 7.02 7.04
BANK - WALK IN 13.73 14.02 14.19 14.30 14.27 14.32
BANK - WITH DRIVE THRU 19.32 19.73 19.97 20.12 20.08 20.15 BOWLING ALLEY 7.09 7.24 7.33 7.39 7.37 7.40
CAMPGROUND 18.74 19.13 19.37 19.51 19.47 19.54
CHURCH 3.20 3.27 3.31 3.33 3.32 3.34
COMMERCIAL SHOPS 3.10 3.17 3.21 3.23 3.22 3.24
COMMUNITY SHOPPING CENTER 4.54 4.63 4.69 4.72 4.71 4.73 CONVENIENCE MARKET 29.22 29.84 30.21 30.43 30.37 30.47
DISCOUNT STORE 3.45 3.52 3.56 3.59 3.58 3.59
GOLF COURSE 3.27 3.34 3.38 3.41 3.40 3.41
GROCERY STORE 8.32 8.50 8.60 8.67 8.65 8.68
HEALTH CLUB 3.09 3.16 3.20 3.22 3.21 3.22
HELIPORTS 11.37 11.61 11.76 11.84 11.82 11.86
HOSPITAL - CONVALESCENT 2.49 2.55 2.58 2.60 2.59 2.60
HOSPITAL - GENERAL 4.15 4.24 4.29 4.32 4.31 4.33
HOTEL - CONV. FAC/COMM. 3.71 3.79 3.84 3.87 3.86 3.87
INDOOR SPORTS ARENA 2.49 2.55 2.58 2.60 2.59 2.60
INDUSTRIAL - COMMERCIAL
BUSINESS PARK 2.29 2.34 2.37 2.38 2.38 2.39
JUNIOR COLLEGE 2.34 2.39 2.42 2.44 2.44 2.44
LIBRARY 4.56 4.65 4.71 4.75 4.74 4.75
LUMBER/HARDWARE STORE 2.64 2.70 2.73 2.75 2.75 2.76
MARINA 15.89 16.22 16.42 16.55 16.51 16.57
MOTEL 2.88 2.94 2.98 3.00 2.99 3.00
NEIGHBORHOOD SHOPPING CENTER 6.91 7.06 7.14 7.20 7.18 7.21 OFFICE - COMMERCIAL (< 100,000 SF) 2.74 2.80 2.83 2.85 2.85 2.86 OFFICE - GOVERNMENT 3.14 3.20 3.24 3.26 3.26 3.27
OFFICE - HIGH RISE 2.86 2.92 2.95 2.98 2.97 2.98
OFFICE - MEDICAL 2.59 2.64 2.68 2.70 2.69 2.70
OUTDOOR TENNIS COURT 30.11 30.74 31.12 31.35 31.29 31.40 RACE TRACK 5.46 5.57 5.64 5.68 5.67 5.69
REGIONAL SHOPPING CENTER 3.58 3.66 3.71 3.73 3.73 3.74
RESORT HOTEL 2.46 2.51 2.54 2.56 2.56 2.57
RESTAURANT - FAST FOOD 30.45 31.09 31.48 31.71 31.65 31.76 RESTAURANT - QUALITY 7.03 7.18 7.27 7.32 7.31 7.33
RESTAURANT - SIT DOWN 16.23 16.57 16.78 16.90 16.87 16.93 S & L - WALK IN 5.90 6.02 6.09 6.14 6.13 6.15
S & L - WITH DRIVE THRU 8.12 8.29 8.39 8.46 8.44 8.47
UNIVERSITY 2.42 2.47 2.50 2.52 2.51 2.52
ALL OTHER COMMERCIAL USES
NOT IDENTIFIED ABOVE 2.29 2.34 2.37 2.38 2.38 2.39
ALL OTHER INDUSTRIAL USES
NOT IDENTIFIED ABOVE 1.86 1.90 1.92 1.94 1.93 1.94
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 11.00%.
ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES.
FORMATION OR ANNEXATION DATE
CITY OF CARLSBAD
COMMUNITY FACILITIES DISTRICT NO. 1
TAX RATES FOR FISCAL YEAR 2024-25
SPECIAL DEVELOPMENT TAX ONE-TIME
PROPERTY TYPE
TAX RATE IMPROVEMENT AREA I: FY 2022-23 FY 2023-24 FY 2024-25
RESIDENTIAL (PER DWELLING UNIT)
(95% of the Maximum Tax)
0 - 1.5 DU /ACRE $10,006.84 $10,016.83 $10,539.04
1.51 - 4.0 DU/ACRE 10,006.84 10,016.83 10,539.04
4.1 - 8.0 DU/ACRE 6,316.08 6,322.39 6,652.00
8.1 - 15.0 DU/ACRE 6,316.08 6,322.39 6,652.00
15.1 - 23.0 DU/ACRE 6,316.08 6,322.39 6,652.00
NON-RESIDENTIAL (PER SQ.FT.)
(50% of the Maximum Tax)
AUTO - GASOLINE $9.59 $9.60 $10.10
AUTO - REPAIR & SALES 4.03 4.04 4.25
AUTO CAR WASH 7.46 7.47 7.86
BANK - WALK IN 15.18 15.19 15.99
BANK - WITH DRIVE THRU 21.37 21.39 22.50
BOWLING ALLEY 7.84 7.85 8.26
CAMPGROUND 20.71 20.74 21.82
CHURCH 3.54 3.54 3.73
COMMERCIAL SHOPS 3.43 3.43 3.61
COMMUNITY SHOPPING CENTER 5.02 5.02 5.28
CONVENIENCE MARKET 32.31 32.34 34.03
DISCOUNT STORE 3.81 3.81 4.01
GOLF COURSE 3.62 3.62 3.81
GROCERY STORE 9.20 9.21 9.69
HEALTH CLUB 3.42 3.42 3.60
HELIPORTS 12.58 12.59 13.24
HOSPITAL - CONVALESCENT 2.76 2.76 2.90
HOSPITAL - GENERAL 4.59 4.59 4.83
HOTEL - CONV. FAC/COMM. 4.11 4.11 4.32
INDOOR SPORTS ARENA 2.76 2.76 2.90
INDUSTRIAL - COMMERCIAL
BUSINESS PARK 2.53 2.53 2.67
JUNIOR COLLEGE 2.59 2.59 2.73
LIBRARY 5.04 5.04 5.31
LUMBER/HARDWARE STORE 2.92 2.92 3.08
MARINA 17.57 17.59 18.50
MOTEL 3.18 3.19 3.35
NEIGHBORHOOD SHOPPING CENTER 7.64 7.65 8.05
OFFICE - COMMERCIAL (< 100,000 SF) 3.03 3.03 3.19
OFFICE - GOVERNMENT 3.47 3.47 3.65
OFFICE - HIGH RISE 3.16 3.16 3.33
OFFICE - MEDICAL 2.86 2.87 3.02
OUTDOOR TENNIS COURT 33.29 33.32 35.06
RACE TRACK 6.03 6.04 6.35
REGIONAL SHOPPING CENTER 3.96 3.97 4.17
RESORT HOTEL 2.72 2.72 2.87
RESTAURANT - FAST FOOD 33.67 33.70 35.46
RESTAURANT - QUALITY 7.77 7.78 8.19
RESTAURANT - SIT DOWN 17.95 17.96 18.90
S & L - WALK IN 6.52 6.52 6.87
S & L - WITH DRIVE THRU 8.98 8.99 9.46
UNIVERSITY 2.67 2.68 2.82
ALL OTHER COMMERCIAL USES
NOT IDENTIFIED ABOVE 2.53 2.53 2.67
ALL OTHER INDUSTRIAL USES
NOT IDENTIFIED ABOVE 2.06 2.06 2.17
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 11.00%.
ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES.
FORMATION OR ANNEXATION DATE
CITY OF CARLSBAD
COMMUNITY FACILITIES DISTRICT NO. 1
TAX RATES FOR FISCAL YEAR 2024-25
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)
(95% of the Maximum Tax)
0 - 1.5 DU /ACRE $5,789.00 $5,996.09 $6,061.33 $6,061.33 $6,067.38 $6,103.57
1.51 - 4.0 DU/ACRE 5,789.00 5,996.09 6,061.33 6,061.33 6,067.38 6,103.57
4.1 - 8.0 DU/ACRE 3,490.01 3,614.85 3,654.18 3,654.18 3,657.83 3,679.65
8.1 - 15.0 DU/ACRE 3,490.01 3,614.85 3,654.18 3,654.18 3,657.83 3,679.65
15.1 - 23.0 DU/ACRE 3,490.01 3,614.85 3,654.18 3,654.18 3,657.83 3,679.65 NON-RESIDENTIAL (PER SQ.FT.)
(50% of the Maximum Tax)
AUTO - GASOLINE $2.30 $2.38 $2.40 $2.40 $2.41 $2.42
AUTO - REPAIR & SALES 1.26 1.30 1.31 1.31 1.32 1.32
AUTO CAR WASH 2.00 2.07 2.10 2.10 2.10 2.11
BANK - WALK IN 3.65 3.79 3.83 3.83 3.83 3.85
BANK - WITH DRIVE THRU 4.54 4.71 4.76 4.76 4.76 4.79
BOWLING ALLEY 2.25 2.33 2.35 2.35 2.36 2.37
CAMPGROUND 3.96 4.11 4.15 4.15 4.16 4.18
CHURCH 1.54 1.60 1.61 1.61 1.62 1.63
COMMERCIAL SHOPS 1.26 1.30 1.31 1.31 1.32 1.32
COMMUNITY SHOPPING CENTER 1.43 1.48 1.50 1.50 1.50 1.51 CONVENIENCE MARKET 5.35 5.55 5.61 5.61 5.61 5.65
DISCOUNT STORE 1.26 1.30 1.31 1.31 1.32 1.32
GOLF COURSE 1.70 1.76 1.78 1.78 1.78 1.79
GROCERY STORE 2.03 2.11 2.13 2.13 2.13 2.14
HEALTH CLUB 1.47 1.52 1.54 1.54 1.54 1.55
HELIPORTS 2.92 3.02 3.05 3.05 3.06 3.07
HOSPITAL - CONVALESCENT 1.77 1.84 1.86 1.86 1.86 1.87
HOSPITAL - GENERAL 2.53 2.62 2.65 2.65 2.65 2.66
HOTEL - CONV. FAC/COMM. 2.00 2.07 2.10 2.10 2.10 2.11
INDOOR SPORTS ARENA 1.77 1.84 1.86 1.86 1.86 1.87
INDUSTRIAL - COMMERCIAL
BUSINESS PARK 1.20 1.24 1.26 1.26 1.26 1.26
JUNIOR COLLEGE 1.51 1.56 1.58 1.58 1.58 1.59
LIBRARY 2.27 2.35 2.38 2.38 2.38 2.40
LUMBER/HARDWARE STORE 1.26 1.30 1.31 1.31 1.32 1.32
MARINA 3.50 3.63 3.67 3.67 3.67 3.69
MOTEL 1.64 1.70 1.71 1.71 1.72 1.73
NEIGHBORHOOD SHOPPING CENTER 1.80 1.87 1.89 1.89 1.89 1.90 OFFICE - COMMERCIAL (< 100,000 SF) 1.39 1.44 1.46 1.46 1.46 1.47 OFFICE - GOVERNMENT 1.49 1.55 1.56 1.56 1.57 1.57
OFFICE - HIGH RISE 1.46 1.51 1.53 1.53 1.53 1.54
OFFICE - MEDICAL 1.64 1.70 1.72 1.72 1.72 1.73
OUTDOOR TENNIS COURT 5.77 5.97 6.04 6.04 6.05 6.08
RACE TRACK 1.85 1.92 1.94 1.94 1.94 1.95
REGIONAL SHOPPING CENTER 1.28 1.32 1.34 1.34 1.34 1.35
RESORT HOTEL 1.57 1.63 1.65 1.65 1.65 1.66
RESTAURANT - FAST FOOD 6.02 6.24 6.31 6.31 6.31 6.35
RESTAURANT - QUALITY 2.45 2.54 2.57 2.57 2.57 2.59
RESTAURANT - SIT DOWN 3.76 3.89 3.93 3.93 3.94 3.96
S & L - WALK IN 2.41 2.49 2.52 2.52 2.52 2.54
S & L - WITH DRIVE THRU 2.76 2.86 2.89 2.89 2.90 2.92
UNIVERSITY 1.52 1.57 1.59 1.59 1.59 1.60
ALL OTHER COMMERCIAL USES
NOT IDENTIFIED ABOVE 1.14 1.18 1.20 1.20 1.20 1.21
ALL OTHER INDUSTRIAL USES
NOT IDENTIFIED ABOVE 1.13 1.17 1.18 1.18 1.18 1.19
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 11.00%.
ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES.
FORMATION OR ANNEXATION DATE
CITY OF CARLSBAD
COMMUNITY FACILITIES DISTRICT NO. 1
TAX RATES FOR FISCAL YEAR 2024-25
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 FY 2003-04
RESIDENTIAL (PER DWELLING UNIT)
(95% of the Maximum Tax)
0 - 1.5 DU /ACRE $6,139.97 $6,209.78 $6,310.58 $6,403.84 $6,467.24 $6,524.93
1.51 - 4.0 DU/ACRE 6,139.97 6,209.78 6,310.58 6,403.84 6,467.24 6,524.93
4.1 - 8.0 DU/ACRE 3,701.59 3,743.68 3,804.45 3,860.67 3,898.90 3,933.67
8.1 - 15.0 DU/ACRE 3,701.59 3,743.68 3,804.45 3,860.67 3,898.90 3,933.67
15.1 - 23.0 DU/ACRE 3,701.59 3,743.68 3,804.45 3,860.67 3,898.90 3,933.67 NON-RESIDENTIAL (PER SQ.FT.)
(50% of the Maximum Tax)
AUTO - GASOLINE $2.44 $2.46 $2.50 $2.54 $2.57 $2.59
AUTO - REPAIR & SALES 1.33 1.35 1.37 1.39 1.40 1.41
AUTO CAR WASH 2.12 2.15 2.18 2.21 2.24 2.26
BANK - WALK IN 3.88 3.92 3.98 4.04 4.08 4.12
BANK - WITH DRIVE THRU 4.82 4.87 4.95 5.03 5.08 5.12
BOWLING ALLEY 2.38 2.41 2.45 2.49 2.51 2.53
CAMPGROUND 4.20 4.25 4.32 4.39 4.43 4.47
CHURCH 1.63 1.65 1.68 1.70 1.72 1.74
COMMERCIAL SHOPS 1.33 1.35 1.37 1.39 1.40 1.41
COMMUNITY SHOPPING CENTER 1.52 1.53 1.56 1.58 1.60 1.61 CONVENIENCE MARKET 5.68 5.74 5.84 5.92 5.98 6.04
DISCOUNT STORE 1.33 1.35 1.37 1.39 1.40 1.41
GOLF COURSE 1.80 1.82 1.85 1.88 1.90 1.92
GROCERY STORE 2.16 2.18 2.22 2.25 2.27 2.29
HEALTH CLUB 1.56 1.58 1.60 1.63 1.64 1.66
HELIPORTS 3.09 3.13 3.18 3.23 3.26 3.29
HOSPITAL - CONVALESCENT 1.88 1.90 1.93 1.96 1.98 2.00
HOSPITAL - GENERAL 2.68 2.71 2.75 2.79 2.82 2.85
HOTEL - CONV. FAC/COMM. 2.12 2.15 2.18 2.21 2.24 2.26
INDOOR SPORTS ARENA 1.88 1.90 1.93 1.96 1.98 2.00
INDUSTRIAL - COMMERCIAL
BUSINESS PARK 1.27 1.29 1.31 1.33 1.34 1.35
JUNIOR COLLEGE 1.60 1.62 1.65 1.67 1.69 1.70
LIBRARY 2.41 2.44 2.48 2.51 2.54 2.56
LUMBER/HARDWARE STORE 1.33 1.35 1.37 1.39 1.40 1.41
MARINA 3.72 3.76 3.82 3.88 3.91 3.95
MOTEL 1.74 1.76 1.78 1.81 1.83 1.84
NEIGHBORHOOD SHOPPING CENTER 1.91 1.93 1.97 2.00 2.01 2.03 OFFICE - COMMERCIAL (< 100,000 SF) 1.47 1.49 1.52 1.54 1.55 1.57 OFFICE - GOVERNMENT 1.58 1.60 1.63 1.65 1.67 1.68
OFFICE - HIGH RISE 1.55 1.57 1.59 1.62 1.63 1.65
OFFICE - MEDICAL 1.74 1.76 1.79 1.82 1.84 1.85
OUTDOOR TENNIS COURT 6.12 6.19 6.29 6.38 6.44 6.50
RACE TRACK 1.96 1.99 2.02 2.05 2.07 2.09
REGIONAL SHOPPING CENTER 1.36 1.37 1.39 1.41 1.43 1.44
RESORT HOTEL 1.67 1.69 1.71 1.74 1.76 1.77
RESTAURANT - FAST FOOD 6.39 6.46 6.56 6.66 6.73 6.79
RESTAURANT - QUALITY 2.60 2.63 2.68 2.72 2.74 2.77
RESTAURANT - SIT DOWN 3.99 4.03 4.10 4.16 4.20 4.24
S & L - WALK IN 2.55 2.58 2.62 2.66 2.69 2.71
S & L - WITH DRIVE THRU 2.93 2.97 3.01 3.06 3.09 3.12
UNIVERSITY 1.61 1.63 1.65 1.68 1.70 1.71
ALL OTHER COMMERCIAL USES
NOT IDENTIFIED ABOVE 1.21 1.23 1.25 1.27 1.28 1.29
ALL OTHER INDUSTRIAL USES
NOT IDENTIFIED ABOVE 1.20 1.21 1.23 1.25 1.26 1.27
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 11.00%.
ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES.
FORMATION OR ANNEXATION DATE
CITY OF CARLSBAD
COMMUNITY FACILITIES DISTRICT NO. 1
TAX RATES FOR FISCAL YEAR 2024-25
SPECIAL DEVELOPMENT TAX ONE-TIME
PROPERTY TYPE
TAX RATE IMPROVEMENT AREA II: FY 2004-05 FY 2005-06 FY 2006-07 FY 2007-08 FY 2008-09 FY 2009-10
RESIDENTIAL (PER DWELLING UNIT)
(95% of the Maximum Tax)
0 - 1.5 DU /ACRE $6,618.19 $6,820.29 $6,937.60 $7,063.61 $7,191.91 $7,414.92
1.51 - 4.0 DU/ACRE 6,618.19 6,820.29 6,937.60 7,063.61 7,191.91 7,414.92
4.1 - 8.0 DU/ACRE 3,989.90 4,111.74 4,182.46 4,258.43 4,335.78 4,470.22
8.1 - 15.0 DU/ACRE 3,989.90 4,111.74 4,182.46 4,258.43 4,335.78 4,470.22
15.1 - 23.0 DU/ACRE 3,989.90 4,111.74 4,182.46 4,258.43 4,335.78 4,470.22 NON-RESIDENTIAL (PER SQ.FT.)
(50% of the Maximum Tax)
AUTO - GASOLINE $2.62 $2.71 $2.75 $2.80 $2.85 $2.94
AUTO - REPAIR & SALES 1.44 1.48 1.50 1.53 1.56 1.61
AUTO CAR WASH 2.29 2.36 2.40 2.44 2.49 2.56
BANK - WALK IN 4.18 4.31 4.38 4.46 4.54 4.68
BANK - WITH DRIVE THRU 5.20 5.35 5.45 5.55 5.65 5.82
BOWLING ALLEY 2.57 2.65 2.69 2.74 2.79 2.88
CAMPGROUND 4.53 4.67 4.75 4.84 4.93 5.08
CHURCH 1.76 1.82 1.85 1.88 1.91 1.97
COMMERCIAL SHOPS 1.44 1.48 1.50 1.53 1.56 1.61
COMMUNITY SHOPPING CENTER 1.63 1.68 1.71 1.74 1.78 1.83 CONVENIENCE MARKET 6.12 6.31 6.42 6.53 6.65 6.86
DISCOUNT STORE 1.44 1.48 1.50 1.53 1.56 1.61
GOLF COURSE 1.94 2.00 2.04 2.07 2.11 2.18
GROCERY STORE 2.33 2.40 2.44 2.48 2.53 2.61
HEALTH CLUB 1.68 1.73 1.76 1.79 1.83 1.88
HELIPORTS 3.33 3.44 3.49 3.56 3.62 3.73
HOSPITAL - CONVALESCENT 2.03 2.09 2.12 2.16 2.20 2.27
HOSPITAL - GENERAL 2.89 2.98 3.03 3.08 3.14 3.24
HOTEL - CONV. FAC/COMM. 2.29 2.36 2.40 2.44 2.49 2.56
INDOOR SPORTS ARENA 2.03 2.09 2.12 2.16 2.20 2.27
INDUSTRIAL - COMMERCIAL
BUSINESS PARK 1.37 1.41 1.44 1.46 1.49 1.54
JUNIOR COLLEGE 1.73 1.78 1.81 1.84 1.88 1.93
LIBRARY 2.60 2.68 2.72 2.77 2.82 2.91
LUMBER/HARDWARE STORE 1.44 1.48 1.50 1.53 1.56 1.61
MARINA 4.01 4.13 4.20 4.28 4.35 4.49
MOTEL 1.87 1.93 1.96 2.00 2.03 2.10
NEIGHBORHOOD SHOPPING CENTER 2.06 2.12 2.16 2.20 2.24 2.31 OFFICE - COMMERCIAL (< 100,000 SF) 1.59 1.64 1.67 1.70 1.73 1.78 OFFICE - GOVERNMENT 1.71 1.76 1.79 1.82 1.86 1.91
OFFICE - HIGH RISE 1.67 1.72 1.75 1.78 1.82 1.87
OFFICE - MEDICAL 1.88 1.94 1.97 2.01 2.04 2.11
OUTDOOR TENNIS COURT 6.59 6.80 6.91 7.04 7.17 7.39
RACE TRACK 2.12 2.18 2.22 2.26 2.30 2.37
REGIONAL SHOPPING CENTER 1.46 1.51 1.53 1.56 1.59 1.64
RESORT HOTEL 1.80 1.85 1.89 1.92 1.95 2.01
RESTAURANT - FAST FOOD 6.88 7.10 7.22 7.35 7.48 7.71
RESTAURANT - QUALITY 2.81 2.89 2.94 3.00 3.05 3.14
RESTAURANT - SIT DOWN 4.30 4.43 4.50 4.59 4.67 4.81
S & L - WALK IN 2.75 2.84 2.88 2.94 2.99 3.08
S & L - WITH DRIVE THRU 3.16 3.26 3.31 3.37 3.43 3.54
UNIVERSITY 1.73 1.79 1.82 1.85 1.89 1.94
ALL OTHER COMMERCIAL USES
NOT IDENTIFIED ABOVE 1.31 1.35 1.37 1.40 1.42 1.47
ALL OTHER INDUSTRIAL USES
NOT IDENTIFIED ABOVE 1.29 1.33 1.35 1.38 1.40 1.45
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 11.00%.
ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES.
FORMATION OR ANNEXATION DATE
CITY OF CARLSBAD
COMMUNITY FACILITIES DISTRICT NO. 1
TAX RATES FOR FISCAL YEAR 2024-25
SPECIAL DEVELOPMENT TAX ONE-TIME
PROPERTY TYPE
TAX RATE IMPROVEMENT AREA II: FY 2010-11 FY 2011-12 FY 2012-13 FY 2013-14 FY 2014-15 FY 2015-16
RESIDENTIAL (PER DWELLING UNIT)
(95% of the Maximum Tax)
0 - 1.5 DU /ACRE $7,302.00 $7,402.82 $7,490.60 $7,490.60 $7,648.26 $7,738.95
1.51 - 4.0 DU/ACRE 7,302.00 7,402.82 7,490.60 7,490.60 7,648.26 7,738.95
4.1 - 8.0 DU/ACRE 4,402.14 4,462.92 4,515.84 4,515.84 4,610.89 4,665.57
8.1 - 15.0 DU/ACRE 4,402.14 4,462.92 4,515.84 4,515.84 4,610.89 4,665.57
15.1 - 23.0 DU/ACRE 4,402.14 4,462.92 4,515.84 4,515.84 4,610.89 4,665.57 NON-RESIDENTIAL (PER SQ.FT.)
(50% of the Maximum Tax)
AUTO - GASOLINE $2.90 $2.94 $2.97 $2.97 $3.03 $3.07
AUTO - REPAIR & SALES 1.58 1.61 1.62 1.62 1.66 1.68
AUTO CAR WASH 2.53 2.56 2.59 2.59 2.65 2.68
BANK - WALK IN 4.61 4.67 4.73 4.73 4.83 4.89
BANK - WITH DRIVE THRU 5.73 5.81 5.88 5.88 6.00 6.08
BOWLING ALLEY 2.84 2.88 2.91 2.91 2.97 3.01
CAMPGROUND 5.00 5.07 5.13 5.13 5.24 5.30
CHURCH 1.94 1.97 1.99 1.99 2.04 2.06
COMMERCIAL SHOPS 1.58 1.61 1.62 1.62 1.66 1.68
COMMUNITY SHOPPING CENTER 1.80 1.83 1.85 1.85 1.89 1.91 CONVENIENCE MARKET 6.75 6.85 6.93 6.93 7.07 7.16
DISCOUNT STORE 1.58 1.61 1.62 1.62 1.66 1.68
GOLF COURSE 2.14 2.17 2.20 2.20 2.25 2.27
GROCERY STORE 2.57 2.60 2.63 2.63 2.69 2.72
HEALTH CLUB 1.85 1.88 1.90 1.90 1.94 1.96
HELIPORTS 3.68 3.73 3.77 3.77 3.85 3.90
HOSPITAL - CONVALESCENT 2.23 2.27 2.29 2.29 2.34 2.37
HOSPITAL - GENERAL 3.19 3.23 3.27 3.27 3.34 3.38
HOTEL - CONV. FAC/COMM. 2.53 2.56 2.59 2.59 2.65 2.68
INDOOR SPORTS ARENA 2.23 2.27 2.29 2.29 2.34 2.37
INDUSTRIAL - COMMERCIAL
BUSINESS PARK 1.51 1.53 1.55 1.55 1.58 1.60
JUNIOR COLLEGE 1.90 1.93 1.95 1.95 1.99 2.02
LIBRARY 2.87 2.91 2.94 2.94 3.00 3.04
LUMBER/HARDWARE STORE 1.58 1.61 1.62 1.62 1.66 1.68
MARINA 4.42 4.48 4.53 4.53 4.63 4.68
MOTEL 2.06 2.09 2.12 2.12 2.16 2.19
NEIGHBORHOOD SHOPPING CENTER 2.27 2.31 2.33 2.33 2.38 2.41 OFFICE - COMMERCIAL (< 100,000 SF) 1.75 1.78 1.80 1.80 1.84 1.86 OFFICE - GOVERNMENT 1.88 1.91 1.93 1.93 1.97 2.00
OFFICE - HIGH RISE 1.84 1.87 1.89 1.89 1.93 1.95
OFFICE - MEDICAL 2.07 2.10 2.13 2.13 2.17 2.20
OUTDOOR TENNIS COURT 7.28 7.38 7.46 7.46 7.62 7.71
RACE TRACK 2.33 2.37 2.40 2.40 2.45 2.47
REGIONAL SHOPPING CENTER 1.61 1.64 1.66 1.66 1.69 1.71
RESORT HOTEL 1.98 2.01 2.04 2.04 2.08 2.10
RESTAURANT - FAST FOOD 7.60 7.70 7.79 7.79 7.96 8.05
RESTAURANT - QUALITY 3.10 3.14 3.18 3.18 3.24 3.28
RESTAURANT - SIT DOWN 4.74 4.81 4.86 4.86 4.96 5.02
S & L - WALK IN 3.04 3.08 3.11 3.11 3.18 3.22
S & L - WITH DRIVE THRU 3.49 3.54 3.58 3.58 3.65 3.70
UNIVERSITY 1.91 1.94 1.96 1.96 2.00 2.03
ALL OTHER COMMERCIAL USES
NOT IDENTIFIED ABOVE 1.44 1.46 1.48 1.48 1.51 1.53
ALL OTHER INDUSTRIAL USES
NOT IDENTIFIED ABOVE 1.42 1.44 1.46 1.46 1.49 1.51
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 11.00%.
ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES.
FORMATION OR ANNEXATION DATE
CITY OF CARLSBAD
COMMUNITY FACILITIES DISTRICT NO. 1
TAX RATES FOR FISCAL YEAR 2024-25
SPECIAL DEVELOPMENT TAX ONE-TIME
PROPERTY TYPE
TAX RATE IMPROVEMENT AREA II: FY 2016-17 FY 2017-18 FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22
RESIDENTIAL (PER DWELLING UNIT)
(95% of the Maximum Tax)
0 - 1.5 DU /ACRE $7,796.56 $7,960.65 $8,058.93 $8,118.93 $8,102.66 $8,130.92
1.51 - 4.0 DU/ACRE 7,796.56 7,960.65 8,058.93 8,118.93 8,102.66 8,130.92
4.1 - 8.0 DU/ACRE 4,700.30 4,799.23 4,858.48 4,894.64 4,884.83 4,901.87
8.1 - 15.0 DU/ACRE 4,700.30 4,799.23 4,858.48 4,894.64 4,884.83 4,901.87
15.1 - 23.0 DU/ACRE 4,700.30 4,799.23 4,858.48 4,894.64 4,884.83 4,901.87 NON-RESIDENTIAL (PER SQ.FT.)
(50% of the Maximum Tax)
AUTO - GASOLINE $3.09 $3.16 $3.20 $3.22 $3.21 $3.22
AUTO - REPAIR & SALES 1.69 1.73 1.75 1.76 1.76 1.76
AUTO CAR WASH 2.70 2.75 2.79 2.81 2.80 2.81
BANK - WALK IN 4.92 5.03 5.09 5.13 5.12 5.13
BANK - WITH DRIVE THRU 6.12 6.25 6.33 6.37 6.36 6.38
BOWLING ALLEY 3.03 3.09 3.13 3.15 3.15 3.16
CAMPGROUND 5.34 5.45 5.52 5.56 5.55 5.57
CHURCH 2.08 2.12 2.15 2.16 2.16 2.16
COMMERCIAL SHOPS 1.69 1.73 1.75 1.76 1.76 1.76
COMMUNITY SHOPPING CENTER 1.93 1.97 1.99 2.01 2.00 2.01 CONVENIENCE MARKET 7.21 7.36 7.45 7.51 7.49 7.52
DISCOUNT STORE 1.69 1.73 1.75 1.76 1.76 1.76
GOLF COURSE 2.29 2.34 2.37 2.38 2.38 2.39
GROCERY STORE 2.74 2.80 2.83 2.85 2.85 2.86
HEALTH CLUB 1.98 2.02 2.05 2.06 2.06 2.06
HELIPORTS 3.93 4.01 4.06 4.09 4.08 4.10
HOSPITAL - CONVALESCENT 2.39 2.44 2.47 2.48 2.48 2.49
HOSPITAL - GENERAL 3.40 3.47 3.52 3.54 3.54 3.55
HOTEL - CONV. FAC/COMM. 2.70 2.75 2.79 2.81 2.80 2.81
INDOOR SPORTS ARENA 2.39 2.44 2.47 2.48 2.48 2.49
INDUSTRIAL - COMMERCIAL
BUSINESS PARK 1.62 1.65 1.67 1.68 1.68 1.68
JUNIOR COLLEGE 2.03 2.08 2.10 2.12 2.11 2.12
LIBRARY 3.06 3.12 3.16 3.19 3.18 3.19
LUMBER/HARDWARE STORE 1.69 1.73 1.75 1.76 1.76 1.76
MARINA 4.72 4.82 4.88 4.91 4.90 4.92
MOTEL 2.20 2.25 2.28 2.30 2.29 2.30
NEIGHBORHOOD SHOPPING CENTER 2.43 2.48 2.51 2.53 2.52 2.53 OFFICE - COMMERCIAL (< 100,000 SF) 1.87 1.91 1.94 1.95 1.95 1.95 OFFICE - GOVERNMENT 2.01 2.05 2.08 2.09 2.09 2.10
OFFICE - HIGH RISE 1.97 2.01 2.04 2.05 2.05 2.05
OFFICE - MEDICAL 2.21 2.26 2.29 2.31 2.30 2.31
OUTDOOR TENNIS COURT 7.77 7.93 8.03 8.09 8.07 8.10
RACE TRACK 2.49 2.55 2.58 2.60 2.59 2.60
REGIONAL SHOPPING CENTER 1.72 1.76 1.78 1.79 1.79 1.80
RESORT HOTEL 2.12 2.16 2.19 2.21 2.20 2.21
RESTAURANT - FAST FOOD 8.11 8.28 8.38 8.45 8.43 8.46
RESTAURANT - QUALITY 3.31 3.38 3.42 3.44 3.44 3.45
RESTAURANT - SIT DOWN 5.06 5.17 5.23 5.27 5.26 5.28
S & L - WALK IN 3.24 3.31 3.35 3.38 3.37 3.38
S & L - WITH DRIVE THRU 3.72 3.80 3.85 3.88 3.87 3.88
UNIVERSITY 2.04 2.09 2.11 2.13 2.12 2.13
ALL OTHER COMMERCIAL USES
NOT IDENTIFIED ABOVE 1.54 1.57 1.59 1.60 1.60 1.61
ALL OTHER INDUSTRIAL USES
NOT IDENTIFIED ABOVE 1.52 1.55 1.57 1.58 1.58 1.58
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 11.00%.
ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES.
FORMATION OR ANNEXATION DATE
CITY OF CARLSBAD
COMMUNITY FACILITIES DISTRICT NO. 1
TAX RATES FOR FISCAL YEAR 2024-25
SPECIAL DEVELOPMENT TAX ONE-TIME
PROPERTY TYPE
TAX RATE IMPROVEMENT AREA II: FY 2022-23 FY 2023-24 FY 2024-25
RESIDENTIAL (PER DWELLING UNIT)
(95% of the Maximum Tax)
0 - 1.5 DU /ACRE $8,619.99 $8,628.61 $9,078.44
1.51 - 4.0 DU/ACRE 8,619.99 8,628.61 9,078.44
4.1 - 8.0 DU/ACRE 5,196.72 5,201.91 5,473.10
8.1 - 15.0 DU/ACRE 5,196.72 5,201.91 5,473.10
15.1 - 23.0 DU/ACRE 5,196.72 5,201.91 5,473.10
NON-RESIDENTIAL (PER SQ.FT.)
(50% of the Maximum Tax)
AUTO - GASOLINE $3.42 $3.42 $3.60
AUTO - REPAIR & SALES 1.87 1.87 1.97
AUTO CAR WASH 2.98 2.98 3.14
BANK - WALK IN 5.44 5.45 5.73
BANK - WITH DRIVE THRU 6.77 6.77 7.13
BOWLING ALLEY 3.35 3.35 3.53
CAMPGROUND 5.90 5.91 6.22
CHURCH 2.30 2.30 2.42
COMMERCIAL SHOPS 1.87 1.87 1.97
COMMUNITY SHOPPING CENTER 2.13 2.13 2.24
CONVENIENCE MARKET 7.97 7.98 8.40
DISCOUNT STORE 1.87 1.87 1.97
GOLF COURSE 2.53 2.53 2.67
GROCERY STORE 3.03 3.03 3.19
HEALTH CLUB 2.19 2.19 2.30
HELIPORTS 4.34 4.35 4.57
HOSPITAL - CONVALESCENT 2.64 2.64 2.78
HOSPITAL - GENERAL 3.76 3.77 3.96
HOTEL - CONV. FAC/COMM. 2.98 2.98 3.14
INDOOR SPORTS ARENA 2.64 2.64 2.78
INDUSTRIAL - COMMERCIAL
BUSINESS PARK 1.79 1.79 1.88
JUNIOR COLLEGE 2.25 2.25 2.37
LIBRARY 3.38 3.39 3.56
LUMBER/HARDWARE STORE 1.87 1.87 1.97
MARINA 5.22 5.22 5.49
MOTEL 2.44 2.44 2.57
NEIGHBORHOOD SHOPPING CENTER 2.69 2.69 2.83
OFFICE - COMMERCIAL (< 100,000 SF) 2.07 2.07 2.18
OFFICE - GOVERNMENT 2.22 2.23 2.34
OFFICE - HIGH RISE 2.18 2.18 2.29
OFFICE - MEDICAL 2.45 2.45 2.58
OUTDOOR TENNIS COURT 8.59 8.60 9.05
RACE TRACK 2.76 2.76 2.90
REGIONAL SHOPPING CENTER 1.90 1.91 2.01
RESORT HOTEL 2.34 2.34 2.47
RESTAURANT - FAST FOOD 8.97 8.98 9.44
RESTAURANT - QUALITY 3.66 3.66 3.85
RESTAURANT - SIT DOWN 5.60 5.60 5.89
S & L - WALK IN 3.58 3.59 3.78
S & L - WITH DRIVE THRU 4.12 4.12 4.34
UNIVERSITY 2.26 2.26 2.38
ALL OTHER COMMERCIAL USES
NOT IDENTIFIED ABOVE 1.70 1.71 1.79
ALL OTHER INDUSTRIAL USES
NOT IDENTIFIED ABOVE 1.68 1.68 1.77
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 11.00%.
ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES.
FORMATION OR ANNEXATION DATE