Exhibit 1
RESOLUTION NO. 2025-159
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF CARLSBAD, CALIFORNIA, ESTABLISHING THE FISCAL YEAR 2025- 26 SPECIAL TAXES FOR COMMUNITY FACILITIES DISTRICT NO. 1
WH
EREAS, the City Council of the City of Carlsbad, California ("legislative body"), formerly 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” (California Government Code Section 53311 et. seq .). This Community Facilities District shall be referred to as Community Facilities District No. 1 ("District"); and WHEREAS, this legislative body, by Ordinance No. NS -155 as autho rized 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
WHEREAS, this legislative body desires to establish the specific rate of the special tax to be collected for the next fiscal year 2025-26.
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. The proposed action is not a “project” as defined by CEQA Section 21065 and CEQA Guidelines Section 15378(a) and does not require environmental review under CEQA Guidelines Section 15060(c)(2) because the action is limited to adopting special tax rates for the fiscal year. The action 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 the 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.
3. That the specific rate and amount of the special tax to be collected for fiscal year 2025-26 to pay for the costs and expenses for the District is determined and established as set forth in Attachment A.
4. 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.
July 15, 2025
Item #2 Page 8 of 31
Docusign Envelope ID: C995B074-2FEB-44FE-B3C6-7EA592BBA9DE
5. That the proceeds of the special tax shall be used to pay, in whole or in part, the costs of the following, in the following order of priority:
a. Payment of principal and interest on any outstanding authorized bonded indebtedness; b. Necessary replenishment of bond reserve funds or other reserve funds; c. Payment of costs and expenses of authorized public facilities; d. Repayment of advances and loans, if appropriate; and e. Payment of administrative expenses of the District.
6. That the proceeds of the special taxes shall be used as set forth above and shall not be used for any other purpose.
7. That the annual special tax shall be collected in the same manner as ordinary ad valorem property taxes are collected, and shall be subject to the same penalties and same procedure and sale in cases of any delinquency for ad valorem taxes, and the Tax Collector is authorized to deduct reasonable administrative costs incurred in collecting any said special tax.
8. That all monies above collected shall be paid into the District funds, including any bond fund and reserve fund.
9. That the Finance Director is directed to calculate the installment of the annual special tax for each parcel within the District and provide a list of those special taxes to the Auditor of the County. The Auditor of the County is directed to enter in the next County assessment roll on which taxes will become due, opposite each lot or parcel of land affected in a space marked "public improvements, special tax" or by any other suitable designation, the installment of the special tax.
10. That the County Auditor shall then, at the close of the tax collection period, promptly render to this Agency a detailed report showing the amount and/or amounts of such special tax installments, interest, penalties and percentages so collected and from what property collected, and also provide a statement of any percentages retained for the expense of making any such collection.
July 15, 2025
Item #2 Page 9 of 31
Docusign Envelope ID: C995B074-2FEB-44FE-B3C6-7EA592BBA9DE PASSED, APPROVED AND ADOPTED at a Regular Meeting of the City Council of the City o
f Carlsbad on the 15th day of July, 2025, by the following vote, to wit:
AYES: Blackburn, Bhat-Patel, Acosta, Burkholder, Shin.
NAYS: None.
ABSTAIN: None.
ABSENT: None.
_____________
_________________________
KEITH BLACKBURN, Mayor
_____________
_________________________
SHERRY FREISINGER, City Clerk
(SEAL)
July 15, 2025
Item #2 Page 10 of 31
Docusign Envelope ID: C995B074-2FEB-44FE-B3C6-7EA592BBA9DE
CITY OF CARLSBAD
COMMUNITY FACILITIES DISTRICT NO. 1
TAX RATES FOR FISCAL YEAR 2025-26
MAXIMUM UNDEVELOPED PROPERTY TAX
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 $457 $474 $479 $4
79 $479 $482
RLM 1,256 1,301 1,315 1,315 1,317 1,324
RM 2,105 2,181 2,205 2,205 2,207 2,220
RMH 3,228 3,344 3,380 3,380 3,383 3,404
RH 4,544 4,707 4,758 4,758 4,763 4,791
NON-RESIDENTIAL (PER ACRE)
COMMERCIAL $3,905
$4,045 $4,089 $4,089 $4,093 $4,117
INDUSTRIAL 1,953 2,022 2,044 2,044 2,046 2,059
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 $451 $467 $472 $4
72 $472 $475
RLM 1,237 1,281 1,295 1,295 1,296 1,304
RM 1,980 2,051 2,073 2,073 2,075 2,088
RMH 3,039 3,148 3,182 3,182 3,186 3,205
RH 4,457 4,616 4,666 4,666 4,671 4,699
NON-RESIDENTIAL (PER ACRE)
COMMERCIAL $2,603
$2,696 $2,726 $2,726 $2,729 $2,745
INDUSTRIAL 1,562 1,618 1,635 1,635 1,637 1,647
2025-26 MAXIMUM PERCENTAGE
2025-26 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 4.80%.
ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES.
11.50%
FORMATION OR ANNEXATION DATE
FORMATION OR ANNEXATION DATE
NOTE: ACTUAL TAX RATES FOR UNDEVELOPED PROPERTY FOR FISCAL YEAR 2025-26 ARE HEREIN ESTABLISHED AT $0 PER ACRE.
TAX RATES FOR FISCAL YEAR 2025-26
ANNUAL NON-RESIDENTIAL TAX - DEVELOPED PROPERTY
% OF ONE-TIME SPECIAL TAX
13.81%
July 15, 2025
Item #2 Page 11 of 31
Docusign Envelope ID: C995B074-2FEB-44FE-B3C6-7EA592BBA9DE CIT
Y OF CARLSBAD
COMMUNITY FACILITIES DISTRICT NO. 1
TAX RATES FOR FISCAL YEAR 2025-26
MAXIMUM UNDEVELOPED PROPERTY TAX
ATTACHMENT A
PROPERTY TYPE
TAX RATE IMPROVEMENT AREA I: FY 1998-99 FY 1999-00 FY 2000-01 FY 2001-02 FY 2002-03 FY 2003-04
RESIDENTIAL (PER ACRE)
RL $4
85 $490 $498 $506 $511 $515
RLM 1,332 1,347 1,369 1,390 1,403 1,416
RM 2,233 2,259 2,295 2,329 2,352 2,373
RMH 3,424 3,463 3,519 3,571 3,606 3,639
RH 4,820 4,875 4,954 5,027 5,077 5,122
NON-RESIDENTIAL (PER ACRE)
COMM
ERCIAL $4,142 $4,189 $4,257 $4,320 $4,363 $4,401
INDUSTRIAL 2,071 2,094 2,128 2,160 2,181 2,201
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 $4
78 $483 $491 $499 $504 $508
RLM 1,312 1,326 1,348 1,368 1,381 1,394
RM 2,100 2,124 2,159 2,190 2,212 2,232
RMH 3,224 3,260 3,313 3,362 3,396 3,426
RH 4,727 4,781 4,858 4,930 4,979 5,023
NON-RESIDENTIAL (PER ACRE)
COMM
ERCIAL $2,761 $2,793 $2,838 $2,880 $2,908 $2,934
INDUSTRIAL 1,657 1,676 1,703 1,728 1,745 1,761
FORMATION OR ANNEXATION DATE
FORMATION OR ANNEXATION DATE
NOTE: ACTUAL TAX RATES FOR UNDEVELOPED PROPERTY FOR FISCAL YEAR 2025-26 ARE HEREIN ESTABLISHED AT $0 PER ACRE.
July 15, 2025
Item #2 Page 12 of 31
Docusign Envelope ID: C995B074-2FEB-44FE-B3C6-7EA592BBA9DE CIT
Y OF CARLSBAD
COMMUNITY FACILITIES DISTRICT NO. 1
TAX RATES FOR FISCAL YEAR 2025-26
MAXIMUM UNDEVELOPED PROPERTY TAX
ATTACHMENT A
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 $5
23 $539 $548 $558 $568 $586
RLM 1,436 1,480 1,505 1,533 1,561 1,609
RM 2,407 2,481 2,523 2,569 2,616 2,697
RMH 3,691 3,803 3,869 3,939 4,010 4,135
RH 5,195 5,354 5,446 5,545 5,646 5,821
NON-RESIDENTIAL (PER ACRE)
COMM
ERCIAL $4,464 $4,601 $4,680 $4,765 $4,851 $5,002
INDUSTRIAL 2,232 2,300 2,340 2,382 2,426 2,501
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 $5
15 $531 $540 $550 $560 $577
RLM 1,414 1,457 1,482 1,509 1,536 1,584
RM 2,264 2,333 2,373 2,416 2,460 2,536
RMH 3,475 3,581 3,642 3,709 3,776 3,893
RH 5,095 5,251 5,341 5,438 5,537 5,708
NON-RESIDENTIAL (PER ACRE)
COMM
ERCIAL $2,976 $3,067 $3,120 $3,177 $3,234 $3,335
INDUSTRIAL 1,786 1,840 1,872 1,906 1,941 2,001
NOTE: ACTUAL TAX RATES FOR UNDEVELOPED PROPERTY FOR FISCAL YEAR 2025-26 ARE HEREIN ESTABLISHED AT $0 PER ACRE.
FORMATION OR ANNEXATION DATE
FORMATION OR ANNEXATION DATE
July 15, 2025
Item #2 Page 13 of 31
Docusign Envelope ID: C995B074-2FEB-44FE-B3C6-7EA592BBA9DE CIT
Y OF CARLSBAD
COMMUNITY FACILITIES DISTRICT NO. 1
TAX RATES FOR FISCAL YEAR 2025-26
MAXIMUM UNDEVELOPED PROPERTY TAX
ATTACHMENT A
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 $5
77 $585 $592 $592 $604 $611
RLM 1,584 1,606 1,625 1,625 1,660 1,679
RM 2,656 2,692 2,724 2,724 2,782 2,815
RMH 4,072 4,128 4,177 4,177 4,265 4,316
RH 5,732 5,811 5,880 5,880 6,004 6,075
NON-RESIDENTIAL (PER ACRE)
COMM
ERCIAL $4,926 $4,994 $5,053 $5,053 $5,159 $5,220
INDUSTRIAL 2,463 2,497 2,526 2,526 2,580 2,610
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 $5
69 $576 $583 $583 $595 $603
RLM 1,560 1,581 1,600 1,600 1,634 1,653
RM 2,498 2,532 2,562 2,562 2,616 2,647
RMH 3,834 3,887 3,933 3,933 4,016 4,063
RH 5,621 5,699 5,767 5,767 5,888 5,958
NON-RESIDENTIAL (PER ACRE)
COMM
ERCIAL $3,284 $3,329 $3,369 $3,369 $3,439 $3,480
INDUSTRIAL 1,970 1,997 2,021 2,021 2,064 2,088
NOTE: ACTUAL TAX RATES FOR UNDEVELOPED PROPERTY FOR FISCAL YEAR 2025-26 ARE HEREIN ESTABLISHED AT $0 PER ACRE.
FORMATION OR ANNEXATION DATE
FORMATION OR ANNEXATION DATE
July 15, 2025
Item #2 Page 14 of 31
Docusign Envelope ID: C995B074-2FEB-44FE-B3C6-7EA592BBA9DE CIT
Y OF CARLSBAD
COMMUNITY FACILITIES DISTRICT NO. 1
TAX RATES FOR FISCAL YEAR 2025-26
MAXIMUM UNDEVELOPED PROPERTY TAX
ATTACHMENT A
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 $6
16 $629 $636 $641 $640 $642
RLM 1,692 1,727 1,749 1,762 1,758 1,764
RM 2,836 2,895 2,931 2,953 2,947 2,957
RMH 4,348 4,439 4,494 4,527 4,518 4,534
RH 6,120 6,249 6,326 6,374 6,361 6,383
NON-RESIDENTIAL (PER ACRE)
COMM
ERCIAL $5,259 $5,370 $5,436 $5,477 $5,466 $5,485
INDUSTRIAL 2,630 2,685 2,718 2,738 2,733 2,742
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 $6
07 $620 $627 $632 $631 $633
RLM 1,665 1,700 1,721 1,734 1,731 1,737
RM 2,667 2,723 2,757 2,777 2,772 2,781
RMH 4,093 4,180 4,231 4,263 4,254 4,269
RH 6,002 6,128 6,204 6,250 6,238 6,260
NON-RESIDENTIAL (PER ACRE)
COMM
ERCIAL $3,506 $3,580 $3,624 $3,651 $3,644 $3,657
INDUSTRIAL 2,104 2,148 2,175 2,191 2,186 2,194
NOTE: ACTUAL TAX RATES FOR UNDEVELOPED PROPERTY FOR FISCAL YEAR 2025-26 ARE HEREIN ESTABLISHED AT $0 PER ACRE.
FORMATION OR ANNEXATION DATE
FORMATION OR ANNEXATION DATE
July 15, 2025
Item #2 Page 15 of 31
Docusign Envelope ID: C995B074-2FEB-44FE-B3C6-7EA592BBA9DE CIT
Y OF CARLSBAD
COMMUNITY FACILITIES DISTRICT NO. 1
TAX RATES FOR FISCAL YEAR 2025-26
MAXIMUM UNDEVELOPED PROPERTY TAX
ATTACHMENT A
PROPERTY TYPE
TAX RATE IMPROVEMENT AREA I: FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26
RESIDENTIAL (PER ACRE)
RL $6
81 $681 $717 $734
RLM 1,870 1,872 1,970 2,016
RM 3,135 3,138 3,302 3,379
RMH 4,807 4,812 5,062 5,181
RH 6,767 6,774 7,127 7,294
NON-RESIDENTIAL (PER ACRE)
COMM
ERCIAL $5,815 $5,821 $6,124 $6,268
INDUSTRIAL 2,907 2,910 3,062 3,134
PROPERTY TYPE
TAX RATE IMPROVEMENT AREA II: FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26
RESIDENTIAL (PER ACRE)
RL $6
71 $672 $707 $723
RLM 1,841 1,843 1,939 1,985
RM 2,949 2,951 3,105 3,178
RMH 4,526 4,530 4,766 4,878
RH 6,636 6,643 6,989 7,153
NON-RESIDENTIAL (PER ACRE)
COMM
ERCIAL $3,876 $3,880 $4,083 $4,178
INDUSTRIAL 2,326 2,328 2,450 2,507
NOTE: ACTUAL TAX RATES FOR UNDEVELOPED PROPERTY FOR FISCAL YEAR 2025-26 ARE HEREIN ESTABLISHED AT $0 PER ACRE.
FORMATION OR ANNEXATION DATE
FORMATION OR ANNEXATION DATE
July 15, 2025
Item #2 Page 16 of 31
Docusign Envelope ID: C995B074-2FEB-44FE-B3C6-7EA592BBA9DE CI
TY OF CARLSBAD
COMMUNITY FACILITIES DISTRICT NO. 1
TAX RATES FOR FISCAL YEAR 2025-26
SPECIAL DEVELOPMENT TAX ONE-TIME
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 DWELLING UNIT)
(10
0% of the Maximum Tax)
0 - 1.5 DU /ACRE $7,243.86 $7,502.99 $7,584.62 $7,584.62 $7,592.20 $7,637.48
1.51 - 4.0 DU/ACRE 7,243.86 7,502.99 7,584.62 7,584.62 7,592.20 7,637.48
4.1 - 8.0 DU/ACRE 4,572.16 4,735.71 4,787.24 4,787.24 4,792.02 4,820.60
8.1 - 15.0 DU/ACRE 4,572.16 4,735.71 4,787.24 4,787.24 4,792.02 4,820.60
15.1 - 23.0 DU/ACRE 4,572.16 4,735.71 4,787.24 4,787.24 4,792.02 4,820.60 NON-RESIDENTIAL (PER SQ.FT.)
(75
% of the Maximum Tax)
AUTO - GASOLINE $9.90 $10.25 $10.36 $10.36 $10.37 $10.43 AUTO - REPAIR & SALES 4.16 4.31 4.36 4.36 4.36 4.39
AUTO CAR WASH 7.70 7.98 8.06 8.06 8.07 8.12
BANK - WALK IN 15.66 16.22 16.39 16.39 16.41 16.51
BANK - WITH DRIVE THRU 22.04 22.83 23.08 23.08 23.10 23.24 BOWLING ALLEY 8.09 8.38 8.47 8.47 8.48 8.53
CAMPGROUND 21.37 22.13 22.37 22.37 22.40 22.53
CHURCH 3.65 3.78 3.82 3.82 3.82 3.85
COMMERCIAL SHOPS 3.54 3.67 3.71 3.71 3.71 3.73
COMMUNITY SHOPPING CENTER 5.17 5.36 5.42 5.42 5.42 5.46 CONVENIENCE MARKET 33.33 34.52 34.89 34.89 34.93 35.14
DISCOUNT STORE 3.93 4.07 4.11 4.11 4.12 4.14
GOLF COURSE 3.73 3.87 3.91 3.91 3.91 3.94
GROCERY STORE 9.49 9.83 9.94 9.94 9.95 10.01
HEALTH CLUB 3.53 3.65 3.69 3.69 3.70 3.72
HELIPORTS 12.97 13.44 13.58 13.58 13.60 13.68
HOSPITAL - CONVALESCENT 2.84 2.95 2.98 2.98 2.98 3.00
HOSPITAL - GENERAL 4.73 4.90 4.96 4.96 4.96 4.99
HOTEL - CONV. FAC/COMM. 4.23 4.39 4.43 4.43 4.44 4.46
INDOOR SPORTS ARENA 2.84 2.95 2.98 2.98 2.98 3.00
INDUSTRIAL - COMMERCIAL
BUSINESS PARK 2.61 2.70 2.73 2.73 2.74 2.75
JUNIOR COLLEGE 2.67 2.77 2.80 2.80 2.80 2.82
LIBRARY 5.20 5.38 5.44 5.44 5.45 5.48
LUMBER/HARDWARE STORE 3.01 3.12 3.16 3.16 3.16 3.18
MARINA 18.12 18.77 18.97 18.97 18.99 19.11
MOTEL 3.28 3.40 3.44 3.44 3.44 3.46
NEIGHBORHOOD SHOPPING CENTER 7.88 8.17 8.25 8.25 8.26 8.31 OFFICE - COMMERCIAL (< 100,000 SF) 3.12 3.24 3.27 3.27 3.27 3.29 OFFICE - GOVERNMENT 3.58 3.70 3.74 3.74 3.75 3.77
OFFICE - HIGH RISE 3.26 3.37 3.41 3.41 3.41 3.44
OFFICE - MEDICAL 2.95 3.06 3.09 3.09 3.10 3.11
OUTDOOR TENNIS COURT 34.34 35.57 35.96 35.96 35.99 36.21 RACE TRACK 6.22 6.45 6.52 6.52 6.52 6.56
REGIONAL SHOPPING CENTER 4.09 4.23 4.28 4.28 4.28 4.31
RESORT HOTEL 2.81 2.91 2.94 2.94 2.94 2.96
RESTAURANT - FAST FOOD 34.73 35.97 36.36 36.36 36.40 36.62 RESTAURANT - QUALITY 8.02 8.30 8.39 8.39 8.40 8.45
RESTAURANT - SIT DOWN 18.51 19.17 19.38 19.38 19.40 19.52 S & L - WALK IN 6.72 6.96 7.04 7.04 7.05 7.09
S & L - WITH DRIVE THRU 9.26 9.59 9.70 9.70 9.71 9.77
UNIVERSITY 2.76 2.86 2.89 2.89 2.89 2.91
ALL OTHER COMMERCIAL USES
NOT IDENTIFIED ABOVE 2.61 2.70 2.73 2.73 2.74 2.75
ALL OTHER INDUSTRIAL USES
NOT IDENTIFIED ABOVE 2.12 2.20 2.22 2.22 2.23 2.24
NOT
ES:
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 4.80%.
ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES.
FO
RMATION OR ANNEXATION DATE
July 15, 2025
Item #2 Page 17 of 31
Docusign Envelope ID: C995B074-2FEB-44FE-B3C6-7EA592BBA9DE CI
TY OF CARLSBAD
COMMUNITY FACILITIES DISTRICT NO. 1
TAX RATES FOR FISCAL YEAR 2025-26
SPECIAL DEVELOPMENT TAX ONE-TIME
ATTACHMENT A
PROPERTY TYPE
TAX RATE IMPROVEMENT AREA I: FY 1998-99 FY 1999-00 FY 2000-01 FY 2001-02 FY 2002-03 FY 2003-04
RESIDENTIAL (PER DWELLING UNIT)
(10
0% of the Maximum Tax)
0 - 1.5 DU /ACRE $7,683.03 $7,770.38 $7,896.51 $8,013.21 $8,092.55 $8,164.73
1.51 - 4.0 DU/ACRE 7,683.03 7,770.38 7,896.51 8,013.21 8,092.55 8,164.73
4.1 - 8.0 DU/ACRE 4,849.35 4,904.49 4,984.10 5,057.75 5,107.83 5,153.39
8.1 - 15.0 DU/ACRE 4,849.35 4,904.49 4,984.10 5,057.75 5,107.83 5,153.39
15.1 - 23.0 DU/ACRE 4,849.35 4,904.49 4,984.10 5,057.75 5,107.83 5,153.39 NON-RESIDENTIAL (PER SQ.FT.)
(75
% of the Maximum Tax)
AUTO - GASOLINE $10.50 $10.62 $10.79 $10.95 $11.06 $11.15 AUTO - REPAIR & SALES 4.41 4.46 4.54 4.60 4.65 4.69
AUTO CAR WASH 8.17 8.26 8.39 8.52 8.60 8.68
BANK - WALK IN 16.61 16.79 17.07 17.32 17.49 17.65
BANK - WITH DRIVE THRU 23.38 23.64 24.02 24.38 24.62 24.84 BOWLING ALLEY 8.58 8.68 8.82 8.95 9.04 9.12
CAMPGROUND 22.66 22.92 23.29 23.64 23.87 24.08
CHURCH 3.87 3.91 3.98 4.04 4.08 4.11
COMMERCIAL SHOPS 3.75 3.80 3.86 3.91 3.95 3.99
COMMUNITY SHOPPING CENTER 5.49 5.55 5.64 5.72 5.78 5.83 CONVENIENCE MARKET 35.35 35.75 36.33 36.87 37.23 37.56
DISCOUNT STORE 4.17 4.22 4.28 4.35 4.39 4.43
GOLF COURSE 3.96 4.01 4.07 4.13 4.17 4.21
GROCERY STORE 10.07 10.18 10.35 10.50 10.61 10.70
HEALTH CLUB 3.74 3.78 3.84 3.90 3.94 3.98
HELIPORTS 13.76 13.91 14.14 14.35 14.49 14.62
HOSPITAL - CONVALESCENT 3.02 3.05 3.10 3.15 3.18 3.20
HOSPITAL - GENERAL 5.02 5.08 5.16 5.24 5.29 5.34
HOTEL - CONV. FAC/COMM. 4.49 4.54 4.62 4.68 4.73 4.77
INDOOR SPORTS ARENA 3.02 3.05 3.10 3.15 3.18 3.20
INDUSTRIAL - COMMERCIAL
BUSINESS PARK 2.77 2.80 2.85 2.89 2.92 2.94
JUNIOR COLLEGE 2.83 2.87 2.91 2.96 2.99 3.01
LIBRARY 5.51 5.58 5.67 5.75 5.81 5.86
LUMBER/HARDWARE STORE 3.20 3.23 3.29 3.33 3.37 3.40
MARINA 19.22 19.44 19.75 20.05 20.25 20.43
MOTEL 3.48 3.52 3.58 3.63 3.67 3.70
NEIGHBORHOOD SHOPPING CENTER 8.36 8.46 8.59 8.72 8.81 8.89 OFFICE - COMMERCIAL (< 100,000 SF) 3.31 3.35 3.41 3.46 3.49 3.52 OFFICE - GOVERNMENT 3.79 3.84 3.90 3.96 3.99 4.03
OFFICE - HIGH RISE 3.46 3.50 3.55 3.60 3.64 3.67
OFFICE - MEDICAL 3.13 3.17 3.22 3.27 3.30 3.33
OUTDOOR TENNIS COURT 36.42 36.84 37.43 37.99 38.36 38.71 RACE TRACK 6.60 6.68 6.78 6.88 6.95 7.01
REGIONAL SHOPPING CENTER 4.34 4.39 4.46 4.52 4.57 4.61
RESORT HOTEL 2.98 3.01 3.06 3.10 3.14 3.16
RESTAURANT - FAST FOOD 36.84 37.25 37.86 38.42 38.80 39.15 RESTAURANT - QUALITY 8.50 8.60 8.74 8.87 8.96 9.04
RESTAURANT - SIT DOWN 19.63 19.86 20.18 20.48 20.68 20.87 S & L - WALK IN 7.13 7.21 7.33 7.44 7.51 7.58
S & L - WITH DRIVE THRU 9.82 9.94 10.10 10.25 10.35 10.44 UNIVERSITY 2.93 2.96 3.01 3.05 3.08 3.11
ALL OTHER COMMERCIAL USES
NOT IDENTIFIED ABOVE 2.77 2.80 2.85 2.89 2.92 2.94
ALL OTHER INDUSTRIAL USES
NOT IDENTIFIED ABOVE 2.25 2.28 2.31 2.35 2.37 2.39
NOT
ES:
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 4.80%.
ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES.
FO
RMATION OR ANNEXATION DATE
July 15, 2025
Item #2 Page 18 of 31
Docusign Envelope ID: C995B074-2FEB-44FE-B3C6-7EA592BBA9DE CI
TY OF CARLSBAD
COMMUNITY FACILITIES DISTRICT NO. 1
TAX RATES FOR FISCAL YEAR 2025-26
SPECIAL DEVELOPMENT TAX ONE-TIME
ATTACHMENT A
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)
(10
0% of the Maximum Tax)
0 - 1.5 DU /ACRE $8,281.43 $8,534.33 $8,681.11 $8,838.79 $8,999.34 $9,278.39
1.51 - 4.0 DU/ACRE 8,281.43 8,534.33 8,681.11 8,838.79 8,999.34 9,278.39
4.1 - 8.0 DU/ACRE 5,227.05 5,386.67 5,479.32 5,578.84 5,680.18 5,856.30
8.1 - 15.0 DU/ACRE 5,227.05 5,386.67 5,479.32 5,578.84 5,680.18 5,856.30
15.1 - 23.0 DU/ACRE 5,227.05 5,386.67 5,479.32 5,578.84 5,680.18 5,856.30 NON-RESIDENTIAL (PER SQ.FT.)
(75
% of the Maximum Tax)
AUTO - GASOLINE $11.31 $11.66 $11.86 $12.08 $12.30 $12.68 AUTO - REPAIR & SALES 4.76 4.90 4.99 5.08 5.17 5.33
AUTO CAR WASH 8.80 9.07 9.23 9.40 9.57 9.86
BANK - WALK IN 17.90 18.45 18.76 19.10 19.45 20.05
BANK - WITH DRIVE THRU 25.20 25.97 26.41 26.89 27.38 28.23 BOWLING ALLEY 9.25 9.53 9.70 9.87 10.05 10.36
CAMPGROUND 24.43 25.17 25.61 26.07 26.55 27.37
CHURCH 4.17 4.30 4.37 4.45 4.53 4.67
COMMERCIAL SHOPS 4.05 4.17 4.24 4.32 4.40 4.53
COMMUNITY SHOPPING CENTER 5.92 6.10 6.20 6.31 6.43 6.63 CONVENIENCE MARKET 38.10 39.26 39.94 40.66 41.40 42.69
DISCOUNT STORE 4.49 4.63 4.71 4.79 4.88 5.03
GOLF COURSE 4.27 4.40 4.48 4.56 4.64 4.78
GROCERY STORE 10.85 11.19 11.38 11.58 11.79 12.16
HEALTH CLUB 4.03 4.16 4.23 4.30 4.38 4.52
HELIPORTS 14.83 15.28 15.55 15.83 16.12 16.62
HOSPITAL - CONVALESCENT 3.25 3.35 3.41 3.47 3.53 3.64
HOSPITAL - GENERAL 5.41 5.58 5.67 5.78 5.88 6.06
HOTEL - CONV. FAC/COMM. 4.84 4.99 5.07 5.17 5.26 5.42
INDOOR SPORTS ARENA 3.25 3.35 3.41 3.47 3.53 3.64
INDUSTRIAL - COMMERCIAL
BUSINESS PARK 2.99 3.08 3.13 3.19 3.24 3.34
JUNIOR COLLEGE 3.06 3.15 3.20 3.26 3.32 3.42
LIBRARY 5.94 6.12 6.23 6.34 6.46 6.66
LUMBER/HARDWARE STORE 3.45 3.55 3.61 3.68 3.74 3.86
MARINA 20.72 21.35 21.72 22.11 22.51 23.21
MOTEL 3.75 3.87 3.93 4.01 4.08 4.20
NEIGHBORHOOD SHOPPING CENTER 9.01 9.29 9.45 9.62 9.79 10.10 OFFICE - COMMERCIAL (< 100,000 SF) 3.57 3.68 3.74 3.81 3.88 4.00 OFFICE - GOVERNMENT 4.09 4.21 4.28 4.36 4.44 4.58
OFFICE - HIGH RISE 3.72 3.84 3.90 3.98 4.05 4.17
OFFICE - MEDICAL 3.38 3.48 3.54 3.60 3.67 3.78
OUTDOOR TENNIS COURT 39.26 40.46 41.15 41.90 42.66 43.98 RACE TRACK 7.12 7.33 7.46 7.59 7.73 7.97
REGIONAL SHOPPING CENTER 4.67 4.82 4.90 4.99 5.08 5.24
RESORT HOTEL 3.21 3.31 3.36 3.42 3.49 3.60
RESTAURANT - FAST FOOD 39.71 40.92 41.62 42.38 43.15 44.48 RESTAURANT - QUALITY 9.17 9.45 9.61 9.78 9.96 10.27
RESTAURANT - SIT DOWN 21.16 21.81 22.19 22.59 23.00 23.71 S & L - WALK IN 7.69 7.92 8.06 8.20 8.35 8.61
S & L - WITH DRIVE THRU 10.59 10.91 11.10 11.30 11.51 11.86 UNIVERSITY 3.15 3.25 3.31 3.37 3.43 3.53
ALL OTHER COMMERCIAL USES
NOT IDENTIFIED ABOVE 2.99 3.08 3.13 3.19 3.24 3.34
ALL OTHER INDUSTRIAL USES
NOT IDENTIFIED ABOVE 2.43 2.50 2.54 2.59 2.64 2.72
NOT
ES:
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 4.80%.
ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES.
FO
RMATION OR ANNEXATION DATE
July 15, 2025
Item #2 Page 19 of 31
Docusign Envelope ID: C995B074-2FEB-44FE-B3C6-7EA592BBA9DE CI
TY OF CARLSBAD
COMMUNITY FACILITIES DISTRICT NO. 1
TAX RATES FOR FISCAL YEAR 2025-26
SPECIAL DEVELOPMENT TAX ONE-TIME
ATTACHMENT A
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)
(10
0% of the Maximum Tax)
0 - 1.5 DU /ACRE $9,137.09 $9,263.25 $9,373.09 $9,373.09 $9,570.37 $9,683.85
1.51 - 4.0 DU/ACRE 9,137.09 9,263.25 9,373.09 9,373.09 9,570.37 9,683.85
4.1 - 8.0 DU/ACRE 5,767.12 5,846.75 5,916.08 5,916.08 6,040.59 6,112.22
8.1 - 15.0 DU/ACRE 5,767.12 5,846.75 5,916.08 5,916.08 6,040.59 6,112.22
15.1 - 23.0 DU/ACRE 5,767.12 5,846.75 5,916.08 5,916.08 6,040.59 6,112.22 NON-RESIDENTIAL (PER SQ.FT.)
(75
% of the Maximum Tax)
AUTO - GASOLINE $12.48 $12.66 $12.81 $12.81 $13.08 $13.23 AUTO - REPAIR & SALES 5.25 5.32 5.38 5.38 5.50 5.56
AUTO CAR WASH 9.71 9.85 9.96 9.96 10.17 10.29
BANK - WALK IN 19.75 20.02 20.26 20.26 20.69 20.93
BANK - WITH DRIVE THRU 27.80 28.18 28.52 28.52 29.12 29.46 BOWLING ALLEY 10.21 10.35 10.47 10.47 10.69 10.82
CAMPGROUND 26.95 27.32 27.65 27.65 28.23 28.57
CHURCH 4.60 4.67 4.72 4.72 4.82 4.88
COMMERCIAL SHOPS 4.46 4.53 4.58 4.58 4.68 4.73
COMMUNITY SHOPPING CENTER 6.53 6.62 6.70 6.70 6.84 6.92 CONVENIENCE MARKET 42.04 42.62 43.12 43.12 44.03 44.55
DISCOUNT STORE 4.96 5.02 5.08 5.08 5.19 5.25
GOLF COURSE 4.71 4.78 4.83 4.83 4.93 4.99
GROCERY STORE 11.98 12.14 12.28 12.28 12.54 12.69
HEALTH CLUB 4.45 4.51 4.56 4.56 4.66 4.71
HELIPORTS 16.36 16.59 16.79 16.79 17.14 17.34
HOSPITAL - CONVALESCENT 3.59 3.64 3.68 3.68 3.76 3.80
HOSPITAL - GENERAL 5.97 6.05 6.13 6.13 6.26 6.33
HOTEL - CONV. FAC/COMM. 5.34 5.42 5.48 5.48 5.59 5.66
INDOOR SPORTS ARENA 3.59 3.64 3.68 3.68 3.76 3.80
INDUSTRIAL - COMMERCIAL
BUSINESS PARK 3.29 3.34 3.38 3.38 3.45 3.49
JUNIOR COLLEGE 3.37 3.42 3.46 3.46 3.53 3.57
LIBRARY 6.56 6.65 6.73 6.73 6.87 6.95
LUMBER/HARDWARE STORE 3.80 3.85 3.90 3.90 3.98 4.03
MARINA 22.86 23.17 23.45 23.45 23.94 24.23
MOTEL 4.14 4.20 4.25 4.25 4.34 4.39
NEIGHBORHOOD SHOPPING CENTER 9.94 10.08 10.20 10.20 10.42 10.54 OFFICE - COMMERCIAL (< 100,000 SF) 3.94 3.99 4.04 4.04 4.13 4.18 OFFICE - GOVERNMENT 4.51 4.57 4.63 4.63 4.72 4.78
OFFICE - HIGH RISE 4.11 4.17 4.22 4.22 4.30 4.36
OFFICE - MEDICAL 3.73 3.78 3.82 3.82 3.90 3.95
OUTDOOR TENNIS COURT 43.31 43.91 44.43 44.43 45.37 45.91 RACE TRACK 7.85 7.96 8.05 8.05 8.22 8.32
REGIONAL SHOPPING CENTER 5.16 5.23 5.29 5.29 5.40 5.47
RESORT HOTEL 3.54 3.59 3.63 3.63 3.71 3.75
RESTAURANT - FAST FOOD 43.81 44.41 44.94 44.94 45.88 46.43 RESTAURANT - QUALITY 10.11 10.25 10.37 10.37 10.59 10.72 RESTAURANT - SIT DOWN 23.35 23.67 23.95 23.95 24.46 24.75 S & L - WALK IN 8.48 8.60 8.70 8.70 8.88 8.99
S & L - WITH DRIVE THRU 11.68 11.84 11.98 11.98 12.24 12.38 UNIVERSITY 3.48 3.53 3.57 3.57 3.64 3.69
ALL OTHER COMMERCIAL USES
NOT IDENTIFIED ABOVE 3.29 3.34 3.38 3.38 3.45 3.49
ALL OTHER INDUSTRIAL USES
NOT IDENTIFIED ABOVE 2.68 2.72 2.75 2.75 2.81 2.84
NOT
ES:
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 4.80%.
ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES.
FO
RMATION OR ANNEXATION DATE
July 15, 2025
Item #2 Page 20 of 31
Docusign Envelope ID: C995B074-2FEB-44FE-B3C6-7EA592BBA9DE CI
TY OF CARLSBAD
COMMUNITY FACILITIES DISTRICT NO. 1
TAX RATES FOR FISCAL YEAR 2025-26
SPECIAL DEVELOPMENT TAX ONE-TIME
ATTACHMENT A
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)
(10
0% of the Maximum Tax)
0 - 1.5 DU /ACRE $9,755.94 $9,961.27 $10,084.25 $10,159.32 $10,138.96 $10,174.33
1.51 - 4.0 DU/ACRE 9,755.94 9,961.27 10,084.25 10,159.32 10,138.96 10,174.33
4.1 - 8.0 DU/ACRE 6,157.72 6,287.33 6,364.95 6,412.33 6,399.48 6,421.80
8.1 - 15.0 DU/ACRE 6,157.72 6,287.33 6,364.95 6,412.33 6,399.48 6,421.80
15.1 - 23.0 DU/ACRE 6,157.72 6,287.33 6,364.95 6,412.33 6,399.48 6,421.80 NON-RESIDENTIAL (PER SQ.FT.)
(75
% of the Maximum Tax)
AUTO - GASOLINE $13.33 $13.61 $13.78 $13.88 $13.85 $13.90 AUTO - REPAIR & SALES 5.60 5.72 5.79 5.84 5.82 5.84
AUTO CAR WASH 10.37 10.59 10.72 10.80 10.78 10.82
BANK - WALK IN 21.09 21.53 21.80 21.96 21.91 21.99
BANK - WITH DRIVE THRU 29.68 30.31 30.68 30.91 30.85 30.95 BOWLING ALLEY 10.90 11.13 11.26 11.35 11.32 11.36
CAMPGROUND 28.78 29.38 29.75 29.97 29.91 30.01
CHURCH 4.91 5.02 5.08 5.12 5.11 5.12
COMMERCIAL SHOPS 4.77 4.87 4.93 4.96 4.95 4.97
COMMUNITY SHOPPING CENTER 6.97 7.12 7.20 7.26 7.24 7.27 CONVENIENCE MARKET 44.88 45.83 46.40 46.74 46.65 46.81
DISCOUNT STORE 5.29 5.40 5.47 5.51 5.50 5.52
GOLF COURSE 5.03 5.14 5.20 5.24 5.23 5.24
GROCERY STORE 12.79 13.06 13.22 13.32 13.29 13.33
HEALTH CLUB 4.75 4.85 4.91 4.95 4.94 4.95
HELIPORTS 17.47 17.84 18.06 18.19 18.16 18.22
HOSPITAL - CONVALESCENT 3.83 3.91 3.96 3.99 3.98 3.99
HOSPITAL - GENERAL 6.38 6.51 6.59 6.64 6.63 6.65
HOTEL - CONV. FAC/COMM. 5.70 5.82 5.89 5.94 5.93 5.95
INDOOR SPORTS ARENA 3.83 3.91 3.96 3.99 3.98 3.99
INDUSTRIAL - COMMERCIAL
BUSINESS PARK 3.52 3.59 3.64 3.66 3.66 3.67
JUNIOR COLLEGE 3.60 3.68 3.72 3.75 3.74 3.75
LIBRARY 7.00 7.15 7.24 7.29 7.28 7.30
LUMBER/HARDWARE STORE 4.06 4.14 4.20 4.23 4.22 4.23
MARINA 24.41 24.92 25.23 25.42 25.36 25.45
MOTEL 4.42 4.51 4.57 4.60 4.59 4.61
NEIGHBORHOOD SHOPPING CENTER 10.62 10.84 10.97 11.06 11.03 11.07 OFFICE - COMMERCIAL (< 100,000 SF) 4.21 4.30 4.35 4.38 4.37 4.39 OFFICE - GOVERNMENT 4.82 4.92 4.98 5.01 5.00 5.02
OFFICE - HIGH RISE 4.39 4.48 4.54 4.57 4.56 4.58
OFFICE - MEDICAL 3.98 4.06 4.11 4.14 4.13 4.15
OUTDOOR TENNIS COURT 46.25 47.22 47.81 48.16 48.06 48.23 RACE TRACK 8.38 8.56 8.66 8.73 8.71 8.74
REGIONAL SHOPPING CENTER 5.51 5.62 5.69 5.73 5.72 5.74
RESORT HOTEL 3.78 3.86 3.91 3.94 3.93 3.94
RESTAURANT - FAST FOOD 46.77 47.76 48.35 48.71 48.61 48.78 RESTAURANT - QUALITY 10.80 11.03 11.16 11.24 11.22 11.26 RESTAURANT - SIT DOWN 24.93 25.46 25.77 25.96 25.91 26.00 S & L - WALK IN 9.06 9.25 9.36 9.43 9.41 9.44
S & L - WITH DRIVE THRU 12.47 12.74 12.89 12.99 12.96 13.01 UNIVERSITY 3.71 3.79 3.84 3.87 3.86 3.87
ALL OTHER COMMERCIAL USES
NOT IDENTIFIED ABOVE 3.52 3.59 3.64 3.66 3.66 3.67
ALL OTHER INDUSTRIAL USES
NOT IDENTIFIED ABOVE 2.86 2.92 2.96 2.98 2.97 2.98
NOT
ES:
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 4.80%.
ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES.
FO
RMATION OR ANNEXATION DATE
July 15, 2025
Item #2 Page 21 of 31
Docusign Envelope ID: C995B074-2FEB-44FE-B3C6-7EA592BBA9DE CI
TY OF CARLSBAD
COMMUNITY FACILITIES DISTRICT NO. 1
TAX RATES FOR FISCAL YEAR 2025-26
SPECIAL DEVELOPMENT TAX ONE-TIME
ATTACHMENT A
PROPERTY TYPE
TAX RATE IMPROVEMENT AREA I: FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26
RESIDENTIAL (PER DWELLING UNIT)
(10
0% of the Maximum Tax)
0 - 1.5 DU /ACRE $10,786.32 $10,797.09 $11,359.97 $11,626.22
1.51 - 4.0 DU/ACRE 10,786.32 10,797.09 11,359.97 11,626.22
4.1 - 8.0 DU/ACRE 6,808.07 6,814.88 7,170.15 7,338.20
8.1 - 15.0 DU/ACRE 6,808.07 6,814.88 7,170.15 7,338.20
15.1 - 23.0 DU/ACRE 6,808.07 6,814.88 7,170.15 7,338.20 NON-RESIDENTIAL (PER SQ.FT.)
(75
% of the Maximum Tax)
AUTO - GASOLINE $14.74 $14.75 $15.52 $15.88
AUTO - REPAIR & SALES 6.20 6.20 6.53 6.68
AUTO CAR WASH 11.47 11.48 12.08 12.36
BANK - WALK IN 23.31 23.34 24.55 25.13
BANK - WITH DRIVE THRU 32.82 32.85 34.56 35.37
BOWLING ALLEY 12.05 12.06 12.69 12.99
CAMPGROUND 31.82 31.85 33.51 34.30
CHURCH 5.43 5.44 5.72 5.86
COMMERCIAL SHOPS 5.27 5.27 5.55 5.68
COMMUNITY SHOPPING CENTER 7.70 7.71 8.11 8.30
CONVENIENCE MARKET 49.63 49.67 52.26 53.49
DISCOUNT STORE 5.85 5.86 6.16 6.31
GOLF COURSE 5.56 5.57 5.86 5.99
GROCERY STORE 14.14 14.15 14.89 15.24
HEALTH CLUB 5.25 5.26 5.53 5.66
HELIPORTS 19.32 19.34 20.34 20.82
HOSPITAL - CONVALESCENT 4.23 4.24 4.46 4.56
HOSPITAL - GENERAL 7.05 7.06 7.43 7.60
HOTEL - CONV. FAC/COMM. 6.31 6.31 6.64 6.80
INDOOR SPORTS ARENA 4.23 4.24 4.46 4.56
INDUSTRIAL - COMMERCIAL
BUSINESS PARK 3.89 3.89 4.10 4.19
JUNIOR COLLEGE 3.98 3.98 4.19 4.29
LIBRARY 7.74 7.75 8.15 8.34
LUMBER/HARDWARE STORE 4.49 4.49 4.73 4.84
MARINA 26.98 27.01 28.42 29.09
MOTEL 4.89 4.89 5.15 5.27
NEIGHBORHOOD SHOPPING CENTER 11.74 11.75 12.36 12.65
OFFICE - COMMERCIAL (< 100,000 SF) 4.65 4.66 4.90 5.01
OFFICE - GOVERNMENT 5.32 5.33 5.61 5.74
OFFICE - HIGH RISE 4.85 4.86 5.11 5.23
OFFICE - MEDICAL 4.40 4.40 4.63 4.74
OUTDOOR TENNIS COURT 51.13 51.18 53.85 55.11
RACE TRACK 9.27 9.28 9.76 9.99
REGIONAL SHOPPING CENTER 6.09 6.09 6.41 6.56
RESORT HOTEL 4.18 4.18 4.40 4.50
RESTAURANT - FAST FOOD 51.71 51.77 54.47 55.74
RESTAURANT - QUALITY 11.94 11.95 12.57 12.87
RESTAURANT - SIT DOWN 27.57 27.59 29.03 29.71
S & L - WALK IN 10.01 10.02 10.54 10.79
S & L - WITH DRIVE THRU 13.79 13.81 14.53 14.87
UNIVERSITY 4.11 4.11 4.33 4.43
ALL OTHER COMMERCIAL USES
NOT IDENTIFIED ABOVE 3.89 3.89 4.10 4.19
ALL OTHER INDUSTRIAL USES
NOT IDENTIFIED ABOVE 3.16 3.16 3.33 3.41
NOT
ES:
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 4.80%.
ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES.
FO
RMATION OR ANNEXATION DATE
July 15, 2025
Item #2 Page 22 of 31
Docusign Envelope ID: C995B074-2FEB-44FE-B3C6-7EA592BBA9DE CI
TY OF CARLSBAD
COMMUNITY FACILITIES DISTRICT NO. 1
TAX RATES FOR FISCAL YEAR 2025-26
SPECIAL DEVELOPMENT TAX ONE-TIME
ATTACHMENT A
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)
(10
0% of the Maximum Tax)
0 - 1.5 DU /ACRE $6,239.93 $6,463.15 $6,533.47 $6,533.47 $6,540.00 $6,579.01
1.51 - 4.0 DU/ACRE 6,239.93 6,463.15 6,533.47 6,533.47 6,540.00 6,579.01
4.1 - 8.0 DU/ACRE 3,761.86 3,896.43 3,938.82 3,938.82 3,942.76 3,966.27
8.1 - 15.0 DU/ACRE 3,761.86 3,896.43 3,938.82 3,938.82 3,942.76 3,966.27
15.1 - 23.0 DU/ACRE 3,761.86 3,896.43 3,938.82 3,938.82 3,942.76 3,966.27 NON-RESIDENTIAL (PER SQ.FT.)
(75
% of the Maximum Tax)
AUTO - GASOLINE $3.53 $3.65 $3.69 $3.69 $3.70 $3.72
AUTO - REPAIR & SALES 1.93 2.00 2.02 2.02 2.02 2.03
AUTO CAR WASH 3.08 3.19 3.22 3.22 3.22 3.24
BANK - WALK IN 5.61 5.81 5.88 5.88 5.88 5.92
BANK - WITH DRIVE THRU 6.98 7.23 7.31 7.31 7.32 7.36
BOWLING ALLEY 3.45 3.58 3.62 3.62 3.62 3.64
CAMPGROUND 6.09 6.31 6.38 6.38 6.38 6.42
CHURCH 2.37 2.45 2.48 2.48 2.48 2.50
COMMERCIAL SHOPS 1.93 2.00 2.02 2.02 2.02 2.03
COMMUNITY SHOPPING CENTER 2.20 2.28 2.30 2.30 2.30 2.32 CONVENIENCE MARKET 8.22 8.52 8.61 8.61 8.62 8.67
DISCOUNT STORE 1.93 2.00 2.02 2.02 2.02 2.03
GOLF COURSE 2.61 2.70 2.73 2.73 2.74 2.75
GROCERY STORE 3.12 3.24 3.27 3.27 3.27 3.29
HEALTH CLUB 2.26 2.34 2.36 2.36 2.37 2.38
HELIPORTS 4.48 4.64 4.69 4.69 4.69 4.72
HOSPITAL - CONVALESCENT 2.72 2.82 2.85 2.85 2.85 2.87
HOSPITAL - GENERAL 3.88 4.02 4.06 4.06 4.07 4.09
HOTEL - CONV. FAC/COMM. 3.08 3.19 3.22 3.22 3.22 3.24
INDOOR SPORTS ARENA 2.72 2.82 2.85 2.85 2.85 2.87
INDUSTRIAL - COMMERCIAL
BUSINESS PARK 1.84 1.91 1.93 1.93 1.93 1.94
JUNIOR COLLEGE 2.32 2.40 2.43 2.43 2.43 2.44
LIBRARY 3.49 3.61 3.65 3.65 3.66 3.68
LUMBER/HARDWARE STORE 1.93 2.00 2.02 2.02 2.02 2.03
MARINA 5.38 5.57 5.63 5.63 5.64 5.67
MOTEL 2.51 2.60 2.63 2.63 2.63 2.65
NEIGHBORHOOD SHOPPING CENTER 2.77 2.87 2.90 2.90 2.90 2.92 OFFICE - COMMERCIAL (< 100,000 SF) 2.14 2.21 2.24 2.24 2.24 2.25 OFFICE - GOVERNMENT 2.29 2.38 2.40 2.40 2.40 2.42
OFFICE - HIGH RISE 2.25 2.33 2.35 2.35 2.35 2.37
OFFICE - MEDICAL 2.53 2.62 2.64 2.64 2.65 2.66
OUTDOOR TENNIS COURT 8.86 9.18 9.28 9.28 9.29 9.34
RACE TRACK 2.84 2.95 2.98 2.98 2.98 3.00
REGIONAL SHOPPING CENTER 1.96 2.04 2.06 2.06 2.06 2.07
RESORT HOTEL 2.42 2.50 2.53 2.53 2.53 2.55
RESTAURANT - FAST FOOD 9.25 9.58 9.69 9.69 9.69 9.75
RESTAURANT - QUALITY 3.77 3.91 3.95 3.95 3.95 3.98
RESTAURANT - SIT DOWN 5.77 5.98 6.04 6.04 6.05 6.09
S & L - WALK IN 3.70 3.83 3.87 3.87 3.88 3.90
S & L - WITH DRIVE THRU 4.25 4.40 4.45 4.45 4.45 4.48
UNIVERSITY 2.33 2.41 2.44 2.44 2.44 2.46
ALL OTHER COMMERCIAL USES
NOT IDENTIFIED ABOVE 1.76 1.82 1.84 1.84 1.84 1.85
ALL OTHER INDUSTRIAL USES
NOT IDENTIFIED ABOVE 1.73 1.79 1.81 1.81 1.82 1.83
NOT
ES:
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 4.80%.
ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES.
FO
RMATION OR ANNEXATION DATE
July 15, 2025
Item #2 Page 23 of 31
Docusign Envelope ID: C995B074-2FEB-44FE-B3C6-7EA592BBA9DE CI
TY OF CARLSBAD
COMMUNITY FACILITIES DISTRICT NO. 1
TAX RATES FOR FISCAL YEAR 2025-26
SPECIAL DEVELOPMENT TAX ONE-TIME
ATTACHMENT A
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)
(10
0% of the Maximum Tax)
0 - 1.5 DU /ACRE $6,618.24 $6,693.49 $6,802.14 $6,902.66 $6,971.01 $7,033.19
1.51 - 4.0 DU/ACRE 6,618.24 6,693.49 6,802.14 6,902.66 6,971.01 7,033.19
4.1 - 8.0 DU/ACRE 3,989.93 4,035.29 4,100.79 4,161.40 4,202.60 4,240.08
8.1 - 15.0 DU/ACRE 3,989.93 4,035.29 4,100.79 4,161.40 4,202.60 4,240.08
15.1 - 23.0 DU/ACRE 3,989.93 4,035.29 4,100.79 4,161.40 4,202.60 4,240.08 NON-RESIDENTIAL (PER SQ.FT.)
(75
% of the Maximum Tax)
AUTO - GASOLINE $3.74 $3.78 $3.84 $3.90 $3.94 $3.98
AUTO - REPAIR & SALES 2.05 2.07 2.10 2.13 2.15 2.17
AUTO CAR WASH 3.26 3.30 3.35 3.40 3.44 3.47
BANK - WALK IN 5.95 6.02 6.12 6.21 6.27 6.33
BANK - WITH DRIVE THRU 7.40 7.49 7.61 7.72 7.80 7.87
BOWLING ALLEY 3.66 3.70 3.76 3.82 3.86 3.89
CAMPGROUND 6.46 6.53 6.64 6.74 6.80 6.86
CHURCH 2.51 2.54 2.58 2.62 2.64 2.67
COMMERCIAL SHOPS 2.05 2.07 2.10 2.13 2.15 2.17
COMMUNITY SHOPPING CENTER 2.33 2.36 2.39 2.43 2.45 2.48 CONVENIENCE MARKET 8.72 8.82 8.97 9.10 9.19 9.27
DISCOUNT STORE 2.05 2.07 2.10 2.13 2.15 2.17
GOLF COURSE 2.77 2.80 2.85 2.89 2.92 2.94
GROCERY STORE 3.31 3.35 3.41 3.46 3.49 3.52
HEALTH CLUB 2.39 2.42 2.46 2.50 2.52 2.54
HELIPORTS 4.75 4.80 4.88 4.95 5.00 5.05
HOSPITAL - CONVALESCENT 2.89 2.92 2.97 3.01 3.04 3.07
HOSPITAL - GENERAL 4.12 4.16 4.23 4.29 4.34 4.37
HOTEL - CONV. FAC/COMM. 3.26 3.30 3.35 3.40 3.44 3.47
INDOOR SPORTS ARENA 2.89 2.92 2.97 3.01 3.04 3.07
INDUSTRIAL - COMMERCIAL
BUSINESS PARK 1.95 1.98 2.01 2.04 2.06 2.08
JUNIOR COLLEGE 2.46 2.49 2.53 2.56 2.59 2.61
LIBRARY 3.70 3.74 3.80 3.86 3.90 3.93
LUMBER/HARDWARE STORE 2.05 2.07 2.10 2.13 2.15 2.17
MARINA 5.71 5.77 5.87 5.95 6.01 6.07
MOTEL 2.67 2.70 2.74 2.78 2.81 2.83
NEIGHBORHOOD SHOPPING CENTER 2.94 2.97 3.02 3.06 3.09 3.12 OFFICE - COMMERCIAL (< 100,000 SF) 2.27 2.29 2.33 2.36 2.39 2.41 OFFICE - GOVERNMENT 2.43 2.46 2.50 2.54 2.56 2.59
OFFICE - HIGH RISE 2.38 2.41 2.45 2.48 2.51 2.53
OFFICE - MEDICAL 2.68 2.71 2.75 2.79 2.82 2.85
OUTDOOR TENNIS COURT 9.40 9.50 9.66 9.80 9.90 9.99
RACE TRACK 3.02 3.05 3.10 3.15 3.18 3.20
REGIONAL SHOPPING CENTER 2.08 2.11 2.14 2.17 2.19 2.21
RESORT HOTEL 2.56 2.59 2.63 2.67 2.70 2.72
RESTAURANT - FAST FOOD 9.81 9.92 10.08 10.23 10.33 10.43 RESTAURANT - QUALITY 4.00 4.04 4.11 4.17 4.21 4.25
RESTAURANT - SIT DOWN 6.12 6.19 6.29 6.39 6.45 6.51
S & L - WALK IN 3.92 3.97 4.03 4.09 4.13 4.17
S & L - WITH DRIVE THRU 4.50 4.56 4.63 4.70 4.74 4.79
UNIVERSITY 2.47 2.50 2.54 2.58 2.60 2.63
ALL OTHER COMMERCIAL USES
NOT IDENTIFIED ABOVE 1.86 1.88 1.92 1.94 1.96 1.98
ALL OTHER INDUSTRIAL USES
NOT IDENTIFIED ABOVE 1.84 1.86 1.89 1.92 1.94 1.95
NOT
ES:
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 4.80%.
ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES.
FO
RMATION OR ANNEXATION DATE
July 15, 2025
Item #2 Page 24 of 31
Docusign Envelope ID: C995B074-2FEB-44FE-B3C6-7EA592BBA9DE CI
TY OF CARLSBAD
COMMUNITY FACILITIES DISTRICT NO. 1
TAX RATES FOR FISCAL YEAR 2025-26
SPECIAL DEVELOPMENT TAX ONE-TIME
ATTACHMENT A
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)
(10
0% of the Maximum Tax)
0 - 1.5 DU /ACRE $7,133.71 $7,351.56 $7,478.00 $7,613.83 $7,752.13 $7,992.50
1.51 - 4.0 DU/ACRE 7,133.71 7,351.56 7,478.00 7,613.83 7,752.13 7,992.50
4.1 - 8.0 DU/ACRE 4,300.69 4,432.02 4,508.25 4,590.14 4,673.51 4,818.43
8.1 - 15.0 DU/ACRE 4,300.69 4,432.02 4,508.25 4,590.14 4,673.51 4,818.43
15.1 - 23.0 DU/ACRE 4,300.69 4,432.02 4,508.25 4,590.14 4,673.51 4,818.43 NON-RESIDENTIAL (PER SQ.FT.)
(75
% of the Maximum Tax)
AUTO - GASOLINE $4.03 $4.16 $4.23 $4.30 $4.38 $4.52
AUTO - REPAIR & SALES 2.20 2.27 2.31 2.35 2.40 2.47
AUTO CAR WASH 3.52 3.62 3.69 3.75 3.82 3.94
BANK - WALK IN 6.42 6.61 6.73 6.85 6.97 7.19
BANK - WITH DRIVE THRU 7.98 8.22 8.37 8.52 8.67 8.94
BOWLING ALLEY 3.95 4.07 4.14 4.21 4.29 4.42
CAMPGROUND 6.96 7.17 7.30 7.43 7.57 7.80
CHURCH 2.71 2.79 2.84 2.89 2.94 3.03
COMMERCIAL SHOPS 2.20 2.27 2.31 2.35 2.40 2.47
COMMUNITY SHOPPING CENTER 2.51 2.59 2.63 2.68 2.73 2.81 CONVENIENCE MARKET 9.40 9.69 9.86 10.04 10.22 10.54
DISCOUNT STORE 2.20 2.27 2.31 2.35 2.40 2.47
GOLF COURSE 2.99 3.08 3.13 3.19 3.24 3.34
GROCERY STORE 3.57 3.68 3.74 3.81 3.88 4.00
HEALTH CLUB 2.58 2.66 2.71 2.75 2.80 2.89
HELIPORTS 5.12 5.28 5.37 5.46 5.56 5.74
HOSPITAL - CONVALESCENT 3.11 3.21 3.26 3.32 3.38 3.49
HOSPITAL - GENERAL 4.44 4.57 4.65 4.74 4.82 4.97
HOTEL - CONV. FAC/COMM. 3.52 3.62 3.69 3.75 3.82 3.94
INDOOR SPORTS ARENA 3.11 3.21 3.26 3.32 3.38 3.49
INDUSTRIAL - COMMERCIAL
BUSINESS PARK 2.11 2.17 2.21 2.25 2.29 2.36
JUNIOR COLLEGE 2.65 2.73 2.78 2.83 2.88 2.97
LIBRARY 3.99 4.11 4.18 4.26 4.34 4.47
LUMBER/HARDWARE STORE 2.20 2.27 2.31 2.35 2.40 2.47
MARINA 6.15 6.34 6.45 6.57 6.69 6.89
MOTEL 2.87 2.96 3.01 3.07 3.12 3.22
NEIGHBORHOOD SHOPPING CENTER 3.17 3.26 3.32 3.38 3.44 3.55 OFFICE - COMMERCIAL (< 100,000 SF) 2.44 2.52 2.56 2.61 2.65 2.74 OFFICE - GOVERNMENT 2.62 2.70 2.75 2.80 2.85 2.94
OFFICE - HIGH RISE 2.57 2.65 2.69 2.74 2.79 2.88
OFFICE - MEDICAL 2.89 2.98 3.03 3.08 3.14 3.24
OUTDOOR TENNIS COURT 10.13 10.44 10.62 10.81 11.01 11.35 RACE TRACK 3.25 3.35 3.41 3.47 3.53 3.64
REGIONAL SHOPPING CENTER 2.25 2.31 2.35 2.40 2.44 2.52
RESORT HOTEL 2.76 2.85 2.90 2.95 3.00 3.09
RESTAURANT - FAST FOOD 10.58 10.90 11.09 11.29 11.49 11.85 RESTAURANT - QUALITY 4.31 4.44 4.52 4.60 4.68 4.83
RESTAURANT - SIT DOWN 6.60 6.80 6.92 7.04 7.17 7.39
S & L - WALK IN 4.23 4.36 4.43 4.51 4.59 4.74
S & L - WITH DRIVE THRU 4.86 5.00 5.09 5.18 5.28 5.44
UNIVERSITY 2.66 2.75 2.79 2.84 2.90 2.99
ALL OTHER COMMERCIAL USES
NOT IDENTIFIED ABOVE 2.01 2.07 2.11 2.14 2.18 2.25
ALL OTHER INDUSTRIAL USES
NOT IDENTIFIED ABOVE 1.98 2.04 2.08 2.11 2.15 2.22
NOT
ES:
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 4.80%.
ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES.
FO
RMATION OR ANNEXATION DATE
July 15, 2025
Item #2 Page 25 of 31
Docusign Envelope ID: C995B074-2FEB-44FE-B3C6-7EA592BBA9DE CI
TY OF CARLSBAD
COMMUNITY FACILITIES DISTRICT NO. 1
TAX RATES FOR FISCAL YEAR 2025-26
SPECIAL DEVELOPMENT TAX ONE-TIME
ATTACHMENT A
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)
(10
0% of the Maximum Tax)
0 - 1.5 DU /ACRE $7,870.79 $7,979.46 $8,074.08 $8,074.08 $8,244.01 $8,341.77
1.51 - 4.0 DU/ACRE 7,870.79 7,979.46 8,074.08 8,074.08 8,244.01 8,341.77
4.1 - 8.0 DU/ACRE 4,745.05 4,810.56 4,867.60 4,867.60 4,970.06 5,028.99
8.1 - 15.0 DU/ACRE 4,745.05 4,810.56 4,867.60 4,867.60 4,970.06 5,028.99
15.1 - 23.0 DU/ACRE 4,745.05 4,810.56 4,867.60 4,867.60 4,970.06 5,028.99 NON-RESIDENTIAL (PER SQ.FT.)
(75
% of the Maximum Tax)
AUTO - GASOLINE $4.45 $4.51 $4.56 $4.56 $4.66 $4.71
AUTO - REPAIR & SALES 2.43 2.47 2.49 2.49 2.55 2.58
AUTO CAR WASH 3.88 3.93 3.98 3.98 4.06 4.11
BANK - WALK IN 7.08 7.18 7.26 7.26 7.42 7.50
BANK - WITH DRIVE THRU 8.80 8.93 9.03 9.03 9.22 9.33
BOWLING ALLEY 4.36 4.42 4.47 4.47 4.56 4.62
CAMPGROUND 7.68 7.79 7.88 7.88 8.05 8.14
CHURCH 2.99 3.03 3.06 3.06 3.13 3.16
COMMERCIAL SHOPS 2.43 2.47 2.49 2.49 2.55 2.58
COMMUNITY SHOPPING CENTER 2.77 2.81 2.84 2.84 2.90 2.94 CONVENIENCE MARKET 10.37 10.52 10.64 10.64 10.87 11.00
DISCOUNT STORE 2.43 2.47 2.49 2.49 2.55 2.58
GOLF COURSE 3.29 3.34 3.38 3.38 3.45 3.49
GROCERY STORE 3.94 3.99 4.04 4.04 4.13 4.18
HEALTH CLUB 2.85 2.89 2.92 2.92 2.98 3.02
HELIPORTS 5.65 5.73 5.80 5.80 5.92 5.99
HOSPITAL - CONVALESCENT 3.43 3.48 3.52 3.52 3.60 3.64
HOSPITAL - GENERAL 4.89 4.96 5.02 5.02 5.13 5.19
HOTEL - CONV. FAC/COMM. 3.88 3.93 3.98 3.98 4.06 4.11
INDOOR SPORTS ARENA 3.43 3.48 3.52 3.52 3.60 3.64
INDUSTRIAL - COMMERCIAL
BUSINESS PARK 2.32 2.36 2.38 2.38 2.43 2.46
JUNIOR COLLEGE 2.92 2.96 3.00 3.00 3.06 3.10
LIBRARY 4.40 4.46 4.52 4.52 4.61 4.67
LUMBER/HARDWARE STORE 2.43 2.47 2.49 2.49 2.55 2.58
MARINA 6.79 6.88 6.96 6.96 7.11 7.19
MOTEL 3.17 3.21 3.25 3.25 3.32 3.36
NEIGHBORHOOD SHOPPING CENTER 3.49 3.54 3.58 3.58 3.66 3.70 OFFICE - COMMERCIAL (< 100,000 SF) 2.69 2.73 2.76 2.76 2.82 2.85 OFFICE - GOVERNMENT 2.89 2.93 2.97 2.97 3.03 3.07
OFFICE - HIGH RISE 2.83 2.87 2.91 2.91 2.97 3.00
OFFICE - MEDICAL 3.19 3.23 3.27 3.27 3.34 3.38
OUTDOOR TENNIS COURT 11.18 11.33 11.46 11.46 11.70 11.84 RACE TRACK 3.59 3.64 3.68 3.68 3.76 3.80
REGIONAL SHOPPING CENTER 2.48 2.51 2.54 2.54 2.60 2.63
RESORT HOTEL 3.05 3.09 3.13 3.13 3.19 3.23
RESTAURANT - FAST FOOD 11.67 11.83 11.97 11.97 12.22 12.37 RESTAURANT - QUALITY 4.76 4.82 4.88 4.88 4.98 5.04
RESTAURANT - SIT DOWN 7.28 7.38 7.47 7.47 7.63 7.72
S & L - WALK IN 4.66 4.73 4.78 4.78 4.89 4.94
S & L - WITH DRIVE THRU 5.36 5.43 5.50 5.50 5.61 5.68
UNIVERSITY 2.94 2.98 3.02 3.02 3.08 3.12
ALL OTHER COMMERCIAL USES
NOT IDENTIFIED ABOVE 2.22 2.25 2.27 2.27 2.32 2.35
ALL OTHER INDUSTRIAL USES
NOT IDENTIFIED ABOVE 2.19 2.22 2.24 2.24 2.29 2.32
NOT
ES:
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 4.80%.
ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES.
FO
RMATION OR ANNEXATION DATE
July 15, 2025
Item #2 Page 26 of 31
Docusign Envelope ID: C995B074-2FEB-44FE-B3C6-7EA592BBA9DE CI
TY OF CARLSBAD
COMMUNITY FACILITIES DISTRICT NO. 1
TAX RATES FOR FISCAL YEAR 2025-26
SPECIAL DEVELOPMENT TAX ONE-TIME
ATTACHMENT A
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)
(10
0% of the Maximum Tax)
0 - 1.5 DU /ACRE $8,403.87 $8,580.75 $8,686.68 $8,751.35 $8,733.81 $8,764.27
1.51 - 4.0 DU/ACRE 8,403.87 8,580.75 8,686.68 8,751.35 8,733.81 8,764.27
4.1 - 8.0 DU/ACRE 5,066.43 5,173.06 5,236.93 5,275.91 5,265.34 5,283.70
8.1 - 15.0 DU/ACRE 5,066.43 5,173.06 5,236.93 5,275.91 5,265.34 5,283.70
15.1 - 23.0 DU/ACRE 5,066.43 5,173.06 5,236.93 5,275.91 5,265.34 5,283.70 NON-RESIDENTIAL (PER SQ.FT.)
(75
% of the Maximum Tax)
AUTO - GASOLINE $4.75 $4.85 $4.91 $4.95 $4.94 $4.95
AUTO - REPAIR & SALES 2.60 2.65 2.68 2.70 2.70 2.71
AUTO CAR WASH 4.14 4.23 4.28 4.31 4.30 4.32
BANK - WALK IN 7.56 7.72 7.81 7.87 7.86 7.88
BANK - WITH DRIVE THRU 9.40 9.60 9.72 9.79 9.77 9.80
BOWLING ALLEY 4.65 4.75 4.81 4.84 4.83 4.85
CAMPGROUND 8.20 8.37 8.48 8.54 8.52 8.55
CHURCH 3.19 3.26 3.30 3.32 3.31 3.33
COMMERCIAL SHOPS 2.60 2.65 2.68 2.70 2.70 2.71
COMMUNITY SHOPPING CENTER 2.96 3.02 3.06 3.08 3.07 3.09 CONVENIENCE MARKET 11.08 11.31 11.45 11.54 11.51 11.55
DISCOUNT STORE 2.60 2.65 2.68 2.70 2.70 2.71
GOLF COURSE 3.52 3.59 3.64 3.66 3.66 3.67
GROCERY STORE 4.21 4.30 4.35 4.38 4.37 4.39
HEALTH CLUB 3.04 3.10 3.14 3.17 3.16 3.17
HELIPORTS 6.03 6.16 6.23 6.28 6.27 6.29
HOSPITAL - CONVALESCENT 3.67 3.74 3.79 3.82 3.81 3.82
HOSPITAL - GENERAL 5.23 5.34 5.40 5.44 5.43 5.45
HOTEL - CONV. FAC/COMM. 4.14 4.23 4.28 4.31 4.30 4.32
INDOOR SPORTS ARENA 3.67 3.74 3.79 3.82 3.81 3.82
INDUSTRIAL - COMMERCIAL
BUSINESS PARK 2.48 2.53 2.57 2.58 2.58 2.59
JUNIOR COLLEGE 3.12 3.19 3.23 3.25 3.25 3.26
LIBRARY 4.70 4.80 4.86 4.89 4.89 4.90
LUMBER/HARDWARE STORE 2.60 2.65 2.68 2.70 2.70 2.71
MARINA 7.25 7.40 7.49 7.55 7.53 7.56
MOTEL 3.39 3.46 3.50 3.53 3.52 3.53
NEIGHBORHOOD SHOPPING CENTER 3.73 3.81 3.86 3.89 3.88 3.89 OFFICE - COMMERCIAL (< 100,000 SF) 2.88 2.94 2.97 3.00 2.99 3.00 OFFICE - GOVERNMENT 3.09 3.15 3.19 3.22 3.21 3.22
OFFICE - HIGH RISE 3.02 3.09 3.13 3.15 3.14 3.15
OFFICE - MEDICAL 3.40 3.47 3.52 3.54 3.54 3.55
OUTDOOR TENNIS COURT 11.93 12.18 12.33 12.43 12.40 12.44 RACE TRACK 3.83 3.91 3.96 3.99 3.98 3.99
REGIONAL SHOPPING CENTER 2.65 2.70 2.74 2.76 2.75 2.76
RESORT HOTEL 3.25 3.32 3.36 3.39 3.38 3.39
RESTAURANT - FAST FOOD 12.46 12.72 12.88 12.97 12.95 12.99 RESTAURANT - QUALITY 5.08 5.19 5.25 5.29 5.28 5.30
RESTAURANT - SIT DOWN 7.77 7.94 8.04 8.10 8.08 8.11
S & L - WALK IN 4.98 5.08 5.15 5.19 5.18 5.19
S & L - WITH DRIVE THRU 5.72 5.84 5.91 5.96 5.94 5.96
UNIVERSITY 3.14 3.21 3.24 3.27 3.26 3.27
ALL OTHER COMMERCIAL USES
NOT IDENTIFIED ABOVE 2.37 2.42 2.45 2.46 2.46 2.47
ALL OTHER INDUSTRIAL USES
NOT IDENTIFIED ABOVE 2.33 2.38 2.41 2.43 2.43 2.43
NOT
ES:
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 4.80%.
ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES.
FO
RMATION OR ANNEXATION DATE
July 15, 2025
Item #2 Page 27 of 31
Docusign Envelope ID: C995B074-2FEB-44FE-B3C6-7EA592BBA9DE CI
TY OF CARLSBAD
COMMUNITY FACILITIES DISTRICT NO. 1
TAX RATES FOR FISCAL YEAR 2025-26
SPECIAL DEVELOPMENT TAX ONE-TIME
ATTACHMENT A
PROPERTY TYPE
TAX RATE IMPROVEMENT AREA II: FY 2022-23 FY 2023-24 FY 2024-25 FY 2025-26
RESIDENTIAL (PER DWELLING UNIT)
(10
0% of the Maximum Tax)
0 - 1.5 DU /ACRE $9,291.45 $9,300.73 $9,785.60 $10,014.95
1.51 - 4.0 DU/ACRE 9,291.45 9,300.73 9,785.60 10,014.95
4.1 - 8.0 DU/ACRE 5,601.52 5,607.11 5,899.43 6,037.70
8.1 - 15.0 DU/ACRE 5,601.52 5,607.11 5,899.43 6,037.70
15.1 - 23.0 DU/ACRE 5,601.52 5,607.11 5,899.43 6,037.70 NON-RESIDENTIAL (PER SQ.FT.)
(75
% of the Maximum Tax)
AUTO - GASOLINE $5.25 $5.26 $5.53 $5.66
AUTO - REPAIR & SALES 2.87 2.87 3.02 3.09
AUTO CAR WASH 4.58 4.58 4.82 4.94
BANK - WALK IN 8.36 8.37 8.80 9.01
BANK - WITH DRIVE THRU 10.39 10.40 10.95 11.20
BOWLING ALLEY 5.14 5.15 5.42 5.54
CAMPGROUND 9.07 9.08 9.55 9.77
CHURCH 3.53 3.53 3.71 3.80
COMMERCIAL SHOPS 2.87 2.87 3.02 3.09
COMMUNITY SHOPPING CENTER 3.27 3.27 3.44 3.53
CONVENIENCE MARKET 12.25 12.26 12.90 13.20
DISCOUNT STORE 2.87 2.87 3.02 3.09
GOLF COURSE 3.89 3.89 4.10 4.19
GROCERY STORE 4.65 4.66 4.90 5.01
HEALTH CLUB 3.36 3.36 3.54 3.62
HELIPORTS 6.67 6.68 7.02 7.19
HOSPITAL - CONVALESCENT 4.05 4.06 4.27 4.37
HOSPITAL - GENERAL 5.78 5.78 6.09 6.23
HOTEL - CONV. FAC/COMM. 4.58 4.58 4.82 4.94
INDOOR SPORTS ARENA 4.05 4.06 4.27 4.37
INDUSTRIAL - COMMERCIAL
BUSINESS PARK 2.74 2.75 2.89 2.96
JUNIOR COLLEGE 3.45 3.46 3.64 3.72
LIBRARY 5.20 5.20 5.47 5.60
LUMBER/HARDWARE STORE 2.87 2.87 3.02 3.09
MARINA 8.01 8.02 8.44 8.64
MOTEL 3.74 3.75 3.94 4.03
NEIGHBORHOOD SHOPPING CENTER 4.12 4.13 4.34 4.45
OFFICE - COMMERCIAL (< 100,000 SF) 3.18 3.18 3.35 3.43
OFFICE - GOVERNMENT 3.42 3.42 3.60 3.68
OFFICE - HIGH RISE 3.34 3.35 3.52 3.60
OFFICE - MEDICAL 3.76 3.77 3.96 4.05
OUTDOOR TENNIS COURT 13.19 13.21 13.89 14.22
RACE TRACK 4.23 4.24 4.46 4.56
REGIONAL SHOPPING CENTER 2.93 2.93 3.08 3.15
RESORT HOTEL 3.60 3.60 3.79 3.88
RESTAURANT - FAST FOOD 13.77 13.79 14.51 14.85
RESTAURANT - QUALITY 5.61 5.62 5.91 6.05
RESTAURANT - SIT DOWN 8.59 8.60 9.05 9.26
S & L - WALK IN 5.51 5.51 5.80 5.93
S & L - WITH DRIVE THRU 6.32 6.33 6.66 6.82
UNIVERSITY 3.47 3.47 3.66 3.74
ALL OTHER COMMERCIAL USES
NOT IDENTIFIED ABOVE 2.62 2.62 2.76 2.82
ALL OTHER INDUSTRIAL USES
NOT IDENTIFIED ABOVE 2.58 2.58 2.72 2.78
NOT
ES:
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 4.80%.
ACTUAL TAX RATES CALCULATED TO FOUR DECIMAL PLACES.
FO
RMATION OR ANNEXATION DATE
July 15, 2025
Item #2 Page 28 of 31
Docusign Envelope ID: C995B074-2FEB-44FE-B3C6-7EA592BBA9DE