Yucaipa City Council
July 24, 2023

City of YucaipaCommunity Facilities District No. 98-1Chapman Heights 2011 Special Tax Refunding BondsCalculation of Fiscal Year 2023/2024 Tax RatesProposed Total Levy Amount Fiscal Year 2023/2024$2,076,419.92(1) (2) (3) (4) (5)(7) (8) (9) (10) (11) (12)ProposedRateLand Use Maximum TaxMaximum FY 2023/2024 FY 2023/2024 FY 2022/2023 FY 2022/2023 Percent ChangeCategory Property Type Square Footage Tax Rate Basis Tax Rate Tax Revenues Tax Rate Tax Rate Revenues From 2022/2023(3)x(6) (5)x(6)1 Res, SF, Detached Over 3,400 Sq Ft $1,880.00 Per Unit $1,500.72 214 units $402,320.00 $321,154.08 $1,500.72 $1,659.40 $355,111.60 -9.56%2 Res, SF, Detached 2,750 to 3,399 Sq Ft $1,710.00 Per Unit $1,365.02 328 units 560,880.00 447,726.56 $1,365.02 $1,509.34 495,063.52 -9.56%3 Res, SF, Detached 1,900 to 2,749 Sq Ft $1,140.00 Per Unit $910.00 1,020 units 1,162,800.00 928,200.00 $910.00 $1,006.22 1,026,344.40 -9.56%4 Res, SF, Detached Less than 1,900 Sq Ft $781.00 Per Unit $623.44 240 units 187,440.00 149,625.60 $623.44 $689.34 165,441.60 -9.56%5 Res, SF Attached or MF $459.00 Per Unit $366.40 249 units 114,291.00 91,233.68 $366.40 $405.14 100,880.00 -9.56%6 Commercial$0.6500 Per Sqft $0.5189 263,526 sq.ft. 171,291.90 136,735.26 $0.5189 $0.5737 151,192.68 -9.56%7 Other$6,320.00 Per Acre $0.00 0 acres 0.00 0.00 $0.00 $0.00 0.00 n/a8 Golf Course$813.00 Per Acre $0.00 148.40 acres 120,649.20 0.00 $0.00 $0.00 0.00 n/a9 Undeveloped$6,230.00 Per Acre $1,140.35 1.53 acres 9,531.90 1,744.74 $1,140.35 $1,260.94 1,929.24 -9.56%10 Exempt$0.00 $0.00 66 parcels 0.00 0.00 $0.00 $0.00 0.00 n/aTotals$2,729,204.00$2,076,419.92$2,295,963.04NOTES: Col (3): Official Statement, Appendix B "Rate and Method of Apportionment of Special Tax," Table 1, page B-4.Col (5): Official Statement, Appendix B "Rate and Method of Apportionment of Special Tax," pages B-4, B-5.Col (6): Based on property data from the San Bernardino Preliminary Secured Roll and building permits from City of Yucaipa Building & Safety.(6)FY 2023/2024TaxableUnits/SqFt/AcresWilldan Financial ServicesPage 1 of 1