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Home My WebLink AboutItem 6j. Annual Special Tax Levy Report for Community Facilities District No. 2019-1 (San Luis Ranch) Item 6j Department: Community Development Cost Center: 2001 For Agenda of: 8/16/2022 Placement: Consent Estimated Time: N/A FROM: Brigitte Elke, Finance Director Prepared By: Esteban Cano-Gutierrez, Financial Analyst – Infrastructure Financing SUBJECT: ANNUAL SPECIAL TAX LEVY REPORT FOR THE CITY OF SAN LUIS OBISPO COMMUNITY FACILITIES DISTRICT NO. 2019-1 (SAN LUIS RANCH) RECOMMENDATION Receive and file the Annual Special Tax Levy Report for the City of San Luis Obispo Community Facilities No. 2019-1 (San Luis Ranch). POLICY CONTEXT On July 18, 2017, Council approved the San Luis Ranch Specific Plan and determined it was consistent with the City’s General Plan. An evaluation of the project's consistency with General Plan policies is discussed at length in Section 4.9 of the certified Final Environmental Impact Report. The Specific Plan required that funding mechanisms be included to ensure that public infrastructure was coordinated with future development under the plan. The formation of a Communities Facilities District (CFD) was consistent with this requirement. On April 16, 2019, the Council adopted Resolution No. 10998 to form the City of San Luis Obispo Community Facilities District 2019-1 (San Luis Ranch). As enabled by the Mello-Roos Community Facilities Act of 1982, a CFD allows a local jurisdiction to levy a special tax within a specified area to pay for public services and/or infrastructure needed withi n that area. Over the past three decades, CFDs have become a common mechanism for cities to fund services and finance development-related infrastructure, and the use of a CFD, in this case, is consistent with the City’s Economic Development Strategic Plan and the General Plan. The General Plan provides specific policies related to the funding of infrastructure noted below: 1.13.6. Required Plans: The City shall not allow the development of any newly annexed private land until the City has adopted a spec ific development plan for land uses, open space protection, roads, utilities, the overall pattern of subdivision, and financing of public facilities for the area. Page 235 of 418 Item 6j 1.13.9. Costs of Growth: The City shall require the costs of public facilities and services needed for new development to be borne by the new development unless the community chooses to help pay the costs for a certain development to obtain community-wide benefits. The City shall consider a range of options for financing measures so that new development pays its fair share of costs of new services and facilities which are required to serve the project, and which are reasonably related to the new growth attributable to the development. This report and the levying of the special tax are consistent with these General Plan policies and with the City’s local goals and policies for Community Facilities Districts. DISCUSSION Background After the approval of the San Luis Ranch Specific Plan, the City Council approved its Development Agreement (DA) on July 17, 2018. The DA provided the basis for the formation of the San Luis Ranch CFD. The CFD for San Luis Ranch was formed to fund major road improvements, potable and non-potable water system improvements, drainage system improvements, wastewater system improvements, solid waste improvements, park and paseo improvements, open space improvements, utilities, and other authorized facilities under the Mello-Roos Act, serving the Project as a condition of the City’s approval of the development. Subsequently, on February 19, 2019, the City Council, as the legislative body of the CFD, adopted a Resolution of Intention, including the Rate and Method of Apportionment (RMA) that specified the special tax to be levied by and within the district. The RMA was updated on April 20, 2021, to allow the CFD to incur bonded indebtedness in the aggregate principal amount of not to exceed $25,000,000 secured by the levy of the mentioned special tax within the CFD. As one of the steps for the approval of bond issuance, on May 5, 2021, the City Council adopted Ordinance No. 1697 (2021 Series) (Attachment B), approving the levy of a special tax within the CFD for the fiscal year 2021-22 and all subsequent fiscal years and is solely applicable within the boundaries of the San Luis Ranch CFD. The purpose of the levy of the special tax within the CFD is to cover authorized costs identified in the RMA such as administrative expenses, debt service, the payment of other costs associated with the bonds, etc. The City has already established the necessary accounts with the County of San Luis Obispo Tax Collector to administer the special tax within the San Luis Ranch CFD. All necessary documentation and information were provided to the County of San Luis Obispo Tax Collector in proper form and required timelines to bill and collect the special tax on the secured property tax roll of the County in FY 202 2-23. This does not exclude the City’s right to utilize any other lawful means of billing, collecting, and enforcing the special tax, including direct billing, supplemental billing, and, when lawfully available, judicial foreclosure of the special tax lien. Page 236 of 418 Item 6j Annual Special Tax Levy Report The CFD Annual Special Levy Tax Report (Attachment A) covers all assessor parcels of land within the boundaries of the City of San Luis Obispo Community Facilities District No. 2019 -1 (San Luis Ranch). The special tax attributed to each parcel was computed following the amended Rate and Method of Apportionment as approved by Council in Resolution No. 11233 (2021 Series). The report is divided into four chapters including an introduction, information about the taxable CFD land uses, the annual CFD cost, the assignment of the maximum special tax and special tax levy for FY 202 2 -23, and the proposed special tax levy for FY 2022-23. Previous Council or Advisory Body Action On April 20, 2021, the City Council adopted Resolutions No. 11233, 11238, 11239, and 11240 (2021 Series) amending the Rate and Method of Apportionment and approving the issue of bonds for the San Luis Ranch CFD. On May 5, 2021, the City Council adopted Ordinance No. 1697 (2021 Series) authorizing the levy of a special tax for fiscal year 2021-22 and subsequent fiscal years. Public Engagement The annual special tax report requires a "notify" level of public engagement that was accomplished through the publication of the agenda, associated report, and the public session of the City Council. Public comment can be provided to the City Council through written correspondence prior to the meeting and through public testimony at the meeting. CONCURRENCE The City’s Community Development Department concurs with the report as presented. ENVIRONMENTAL REVIEW Annual special tax reporting for the City of San Luis Obispo Community Facilities District No. 2019-1 (San Luis Ranch) is categorically exempt from California Environmental Quality Act (CEQA) under CEQA Guidelines Section 15306 (Information Collect ion) and the action otherwise qualifies for a "general rule" exemption according to Section 15061(b)(3), which covers activities "where it can be seen with certainty that there is no possibility that the activity in question may have a significant effect o n the environment." Annual reporting does not change any aspect of the approved San Luis Ranch project, nor does it introduce the potential for any new environmental impacts. Under Section 15306, the Secretary for the California Natural Resources Agency ha s concluded that "basic data collection, research, and resource evaluation activities which do not result in a serious or major disturbance to an environmental resource" are exempt from CEQA. FISCAL IMPACT Budgeted: NA Budget Year: 2023-23 Funding Identified: Yes Page 237 of 418 Item 6j Fiscal Analysis: Funding Sources Total Budget Available Current Funding Request Remaining Balance Annual Ongoing Cost General Fund NA NA NA NA State Federal Fees Other: Total NA NA NA NA Each fiscal year, the District Administrator will calculate the maximum amount of special tax revenue that may be collected from all taxable parcels in the CFD. Given that the district is currently being build-out, the levy for FY 2022-23 is based on the number of building permits issued by the first week of July 2022. Currently, the developer has issued 263 building permits (75 for low-density, 68 for medium-density, 24 townhomes, 36 condominiums, and 60 efficiency units). By allocating the allowable maximum of the assigned special tax for all developed parcels, the total special tax levy for the FY 20 22- 23 amounts to $ 594,374.32 The initial debt service will be paid for by capitalized interest funds established through the issuance of CFD bonds. In total, interest -only debt service payments for September 2022 amount to $391,800 and will be paid by the levy and deposited in the Capitalized Interest Fund. While not mandated under the provisions of the RMA, the City may levy the maximum special tax for developed parcels each fiscal year. Special tax revenues collected, that are not otherwise needed to fund the administration of the CFD, debt service, and the replenishment the bond reserve fund, may be allocated to “pay-as-you-go” (PAYGO) efforts as outlined in the approved Acquisition Agreement. Following the Acquisition Agreement entered into in October 2020 between the City and the San Luis Ranch’s developer, any amount not required to cover other authorized cost for the CFD must be used in half to reimburse the developer (PAYGO) for the shortfall between the anticipated cost of the public infrastructure built and the bonds’ net proceeds, and the other half to the City to cover any applicable cost it might incur associated to the CFD. In taxing developed parcels for FY 2022 -23 at the allowable maximum rate, there will be a total of $41,227.74 collected that is not required for other authorized cost of the CFD. This amount may be used to fund applicable PAYGO expenditures. Page 238 of 418 Item 6j ALTERNATIVES 1. Council could decide not to receive and file the Special Tax Annual Report for San Luis Ranch. This is not recommended as the review and acceptance of the annual report is a requirement of the CFD under the Mello-Ross Act. 2. Council could request additional clarifications on the CFD and related tax levy. Staff will amend the report and return at a later date for acceptance. ATTACHMENTS A – City of San Luis Obispo Community Facilities District 2019-1 Tax Report B – Ordinance No. 1697 (2021 Series) Page 239 of 418 Page 240 of 418 7D[5HSRUW 6DQ/XLV2ELVSR&)'1R 6DQ/XLV5DQFK²)< 3UHSDUHGIRU &LW\RI6DQ/XLV2ELVSR 3UHSDUHGE\ (FRQRPLF 3ODQQLQJ6\VWHPV,QF(36 (36 -XO\ Page 241 of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age 242 of 418 7D[5HSRUW6DQ/XLV2ELVSR&)'1R6DQ/XLV5DQFK²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³6DQ/XLV5DQFK)LQDQFLQJ3ODQ´)LQDQFLQJ3ODQLQ-XQH ZKLFKDGGUHVVHGKRZWKHLQIUDVWUXFWXUHQHHGHGWRVHUYHWKH3URMHFWZLOOEH IXQGHG7KH)LQDQFLQJ3ODQLGHQWLILHGWRWDOLQIUDVWUXFWXUHLPSURYHPHQWFRVWVRI PLOOLRQRIZKLFKDSSUR[LPDWHO\PLOOLRQLVDWWULEXWDEOHWRWKH3URMHFW DVD³IDLUVKDUH´FRVWDOORFDWLRQIRUUHTXLUHGLQIUDVWUXFWXUH 3XUSRVHRIWKH&)' 7KH&)'ZDVIRUPHGWRIXQGPDMRUURDGLPSURYHPHQWVSRWDEOHDQGQRQSRWDEOH ZDWHUV\VWHPLPSURYHPHQWVGUDLQDJHV\VWHPLPSURYHPHQWVZDVWHZDWHUV\VWHP LPSURYHPHQWVVROLGZDVWHLPSURYHPHQWVSDUNDQGSDVHRLPSURYHPHQWVRSHQ VSDFHLPSURYHPHQWVXWLOLWLHVDQGRWKHUDXWKRUL]HGIDFLOLWLHVXQGHUWKH0HOOR5RRV $FWVHUYLQJWKH3URMHFWDVDFRQGLWLRQRIWKH&LW\¶VDSSURYDORIWKHGHYHORSPHQW 7KH&)'LVDXWKRUL]HGWRLVVXHXSWRPLOOLRQLQERQGV&)'ERQGVZHUHLVVXHG LQ-XQHLQWKHDPRXQWRI,WLVDQWLFLSDWHGWKDWPRUHWKDQRQH &)'ERQGLVVXDQFHZLOORFFXUDVWKH3URMHFWLVEXLOWRXW Page 243 of 418 7D[5HSRUW6DQ/XLV2ELVSR&)'1R6DQ/XLV5DQFK²)< -XO\ (FRQRPLF 3ODQQLQJ6\VWHPV,QF(36 7KH&)'ZDVDXWKRUL]HGWREHJLQFROOHFWLQJWKHVSHFLDOWD[LQ)LVFDO<HDU )<)<ZDVWKHILUVW\HDULQZKLFKWKHVSHFLDOWD[ZLOOEHOHYLHG DJDLQVWWD[DEOHSDUFHOVRIWKH&)' 0DSVKRZVWKHSURSRVHGERXQGDULHVRIWKH&)' 6WUXFWXUHRIWKLV5HSRUW 7KLVUHSRUWLVGLYLGHGLQWRFKDSWHUVLQFOXGLQJWKLVLQWURGXFWRU\FKDSWHUDQG LQFOXGHV$SSHQGL[$3URSRVHG6SHFLDO7D[/HY\IRU)<IRUWKFRPLQJ Page 244 of 418 1050 Southwood DriveSan Luis Obispo, CA 93401P 805.544.7407 F 805.544.3863Map 1 Page 245 of 418 7D[5HSRUW6DQ/XLV2ELVSR&)'1R6DQ/XLV5DQFK²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age 246 of 418 Table 1 CFD No. 2019-1 (San Luis Ranch) CFD Parcels - FY 2022-23 Land Use Lot No. Acres Units Density [1] Residential Uses Low Density Residential (LDR) 11-208 15.51 198 12.77 Medium Density Residential (MDR) 220-302 5.14 83 16.15 High Density Residential (HDR) [2] Townhomes 5-7 3.65 80 21.94 Condominiums 1-2 3.33 96 28.83 Efficiency Units 3-4 1.93 120 62.26 Residential Use Totals 29.55 577 Nonresidential Uses Commercial 7 11.44 Commercial 8 3.33 Commercial 9 3.81 Nonresidential Use Totals 18.58 Public Uses Parks 3.19 Open Space 7.81 Agricultural 52.32 Regional Road 9.00 Local Road 8.84 Public Use Totals 81.16 CFD Totals 129.29 577 "cfd_LU" Source: Cannon [1] Lot numbers are designated on the final map for the development. [2] Lot numbers refer to those shown in Map 3. Prepared by EPS 7/21/2022Z:\Shared\Projects\Oakland\211000s\211048_San Luis Ranch CFD Administration\2022 Admin\Models\211048 Model 2022Page 247 of 418 1050 Southwood DriveSan Luis Obispo, CA 93401P 805.544.7407 F 805.544.3863Map 2Page 248 of 418 Map 3 Page 249 of 418 7D[5HSRUW6DQ/XLV2ELVSR&)'1R6DQ/XLV5DQFK²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age 250 of 418 7D[5HSRUW6DQ/XLV2ELVSR&)'1R6DQ/XLV5DQFK²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¶VIHHVDQGRWKHUFRVWV UHODWHGWRFROOHFWLRQRIWKH6SHFLDO7D[HVDQGFRPPHQFLQJDQGSXUVXLQJWR FRPSOHWLRQDQ\IRUHFORVXUHRIGHOLQTXHQW6SHFLDO7D[HV Page 251 of 418 Table 2 CFD No. 2019-1 (San Luis Ranch) Annual Cost for FY 2022-23 Item Amount Beginning Special Tax Fund Balance [1] $0.00 Capitalized Interest Fund Balance [2] $392,153.42 Total Funds Available for Annual Costs $392,153.42 Debt Service Requirement March 1, 2023 Interest $389,850.00 September 1, 2023 Interest $389,850.00 September 1, 2023 Principal $130,000.00 Applied Capitalized Interest ($392,153.42) Total Debt Service $517,546.58 CFD Administrative Costs City Staff Costs $25,500.00 CFD Administration - EPS $7,350.00 Trustee Fees $2,200.00 Auditor Fees $0.00 Tax Collection Services [3] $0.00 Other Authorized Uses [4] $41,777.74 Administrative Expenses Total $76,827.74 Delinquency Coverage [5]$0.00 Total Annual Costs $594,374.32 Estimated Earnings on Reserve [6]$0.00 Net Annual Costs $594,374.32 "annual_costs" [1] The fund balance for the Special Tax Fund as of June 30, 2022. [2] Capitalized interest available for debt service costs for the period covered by the FY 2022-23 special tax levy. [3] The County adds a $2 charge per parcel for collection of direct charges placed on the property tax bill. As such, this amount is not included in these costs. [4] Amounts specified for other uses allowed under Authorized Facilities, which may include Pay-As-You-Go Costs. [5] An allowance for special tax delinquencies for the previous fiscal year, and amounts placed on the tax roll for draws on the Bond Reserve Fund. The County is using the Tetter Plan for FY 2022-23, so there are no special tax deliqnuency coverage requirements for FY 2022-23. [6] Total Annual Costs are reduced by estimated earnings on the Bond Reserve Fund. Prepared by EPS 7/21/2022Z:\Shared\Projects\Oakland\211000s\211048_San Luis Ranch CFD Administration\2022 Admin\Models\211048 Model 2022Page 252 of 418 7D[5HSRUW6DQ/XLV2ELVSR&)'1R6DQ/XLV5DQFK²)< -XO\ (FRQRPLF 3ODQQLQJ6\VWHPV,QF(36 7KH&LW\KDVLGHQWLILHGFRVWVRIIRU&LW\VWDIIFRVWVIRU)< ,QDGGLWLRQWR&LW\FRVWVWKH&LW\¶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³GHYHORSHGSDUFHOV´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age 253 of 418 Table 3 CFD No. 2019-1 (San Luis Ranch) Annual Debt Service Period Total Ending Principal Interest Interest Debt September 1 9/1 3/1 9/1 Service 2021 $0.00 $0.00 $178,486.67 $178,486.67 2022 $0.00 $391,800.00 $391,800.00 $783,600.00 2023 $130,000.00 $391,800.00 $391,800.00 $913,600.00 2024 $150,000.00 $389,850.00 $389,850.00 $929,700.00 2025 $175,000.00 $387,600.00 $387,600.00 $950,200.00 2026 $200,000.00 $384,100.00 $384,100.00 $968,200.00 2027 $230,000.00 $380,100.00 $380,100.00 $990,200.00 2028 $255,000.00 $375,500.00 $375,500.00 $1,006,000.00 2029 $285,000.00 $370,400.00 $370,400.00 $1,025,800.00 2030 $320,000.00 $364,700.00 $364,700.00 $1,049,400.00 2031 $355,000.00 $358,300.00 $358,300.00 $1,071,600.00 2032 $390,000.00 $351,200.00 $351,200.00 $1,092,400.00 2033 $425,000.00 $343,400.00 $343,400.00 $1,111,800.00 2034 $465,000.00 $334,900.00 $334,900.00 $1,134,800.00 2035 $505,000.00 $325,600.00 $325,600.00 $1,156,200.00 2036 $550,000.00 $315,500.00 $315,500.00 $1,181,000.00 2037 $595,000.00 $304,500.00 $304,500.00 $1,204,000.00 2038 $645,000.00 $292,600.00 $292,600.00 $1,230,200.00 2039 $695,000.00 $279,700.00 $279,700.00 $1,254,400.00 2040 $745,000.00 $265,800.00 $265,800.00 $1,276,600.00 2041 $805,000.00 $250,900.00 $250,900.00 $1,306,800.00 2042 $860,000.00 $234,800.00 $234,800.00 $1,329,600.00 2043 $920,000.00 $217,600.00 $217,600.00 $1,355,200.00 2044 $985,000.00 $199,200.00 $199,200.00 $1,383,400.00 2045 $1,055,000.00 $179,500.00 $179,500.00 $1,414,000.00 2046 $1,125,000.00 $158,400.00 $158,400.00 $1,441,800.00 2047 $1,195,000.00 $135,900.00 $135,900.00 $1,466,800.00 2048 $1,275,000.00 $112,000.00 $112,000.00 $1,499,000.00 2049 $1,355,000.00 $86,500.00 $86,500.00 $1,528,000.00 2050 $1,440,000.00 $59,400.00 $59,400.00 $1,558,800.00 2051 $1,530,000.00 $30,600.00 $30,600.00 $1,591,200.00 Totals $19,660,000.00 $8,272,150.00 $8,450,636.67 $36,382,786.67 "debt_service" Source: Official Statement Prepared by EPS 7/21/2022Z:\Shared\Projects\Oakland\211000s\211048_San Luis Ranch CFD Administration\2022 Admin\Models\211048 Model 2022Page 254 of 418 7D[5HSRUW6DQ/XLV2ELVSR&)'1R6DQ/XLV5DQFK²)< -XO\ (FRQRPLF 3ODQQLQJ6\VWHPV,QF(36 $VVLJQPHQWRIWKH0D[LPXP6SHFLDO 7D[DQG6SHFLDO7D[/HY\IRU )< (DFKILVFDO\HDUWKH$GPLQLVWUDWRUZLOOFDOFXODWHWKHPD[LPXPDPRXQWRIVSHFLDO WD[UHYHQXHWKDWPD\EHFROOHFWHGIURPDOOWD[DEOHSDUFHOVLQWKH&)')LUVWWKH $GPLQLVWUDWRUZLOOLQFUHDVHWKHPD[LPXPVSHFLDOWD[FDWHJRU\IRUHDFKWD[ FDWHJRU\E\WKH7D[(VFDODWLRQ)DFWRURISHUFHQW 7KHDQQXDODVVLJQPHQWRIWKHPD[LPXPVSHFLDOWD[DQGGHWHUPLQDWLRQRIWKH VSHFLDOWD[OHY\IRU)<DUHGLVFXVVHGEHORZ $VVLJQPHQWRIWKH6SHFLDO7D[ (DFKILVFDO\HDUWKH$GPLQLVWUDWRUDVVLJQVWKHVSHFLDOWD[WRDOOWD[DEOHSDUFHOVLQ WKH&)')RU/'5DQG0'5SDUFHOVDPLQLPXPDQQXDOVSHFLDOWD[DQGPD[LPXP DQQXDOVSHFLDOWD[DUHDVVLJQHG)RUWKH+'5FDWHJRULHVWKHPLQLPXPDQG PD[LPXPDQQXDOVSHFLDOWD[HVDUHWKHVDPH 7D[&DWHJRULHV 7DEOHVKRZVWKHWD[FDWHJRULHVGHILQHGE\WKH50$ZLWKWKHVWDWHGPLQLPXP DQGPD[LPXPDQQXDOVSHFLDOWD[HV7KHILUVW\HDULQZKLFKWKHVSHFLDOWD[ZDV DXWKRUL]HGZDV)<DVVKRZQLQ7DEOH7KHPLQLPXPDQGPD[LPXP DQQXDOVSHFLDOWD[LVLQFUHDVHGE\WKH7D[(VFDODWLRQ)DFWRURISHUFHQWHDFK ILVFDO\HDUWKURXJK)<IRUHDFKWD[FDWHJRU\ )RU/'5DQG0'5WD[FDWHJRULHVWD[FDWHJRULHVDUHHVWDEOLVKHG)RU/'5 PLQLPXPDQQXDOVSHFLDOWD[UDWHVDUHWKHVDPHIRUKRPHVVPDOOHUWKDQ EXLOGLQJVTXDUHIHHWDQGIRUWKRVHHTXDOWRRUJUHDWHUWKDQEXLOGLQJ VTXDUHIHHW)RU0'5PLQLPXPDQQXDOVSHFLDOWD[UDWHVDUHWKHVDPHIRUKRPHV VPDOOHUWKDQEXLOGLQJVTXDUHIHHWDQGIRUWKRVHHTXDOWRRUJUHDWHUWKDQ EXLOGLQJVTXDUHIHHW $KLJKHUPD[LPXPDQQXDOVSHFLDOWD[UDWHLVDVVLJQHGWR/'5DQG0'5SDUFHOV WKDWKDYHKRPHVFRQVWUXFWHGWKDWIDOOLQWRWKHKLJKHUUDQJHRIEXLOGLQJVTXDUH IRRWDJHV%HFDXVHWKHEXLOGLQJVTXDUHIRRWDJHIRUDVWUXFWXUHLVQRWNQRZQXQWLOD EXLOGLQJSHUPLWLVLVVXHG/'5DQG0'5SDUFHOVDUHWD[HGDWWKHPLQLPXPDQQXDO VSHFLDOWD[XQWLODEXLOGLQJSHUPLWKDVEHHQLVVXHGHVWDEOLVKLQJWKHWRWDOEXLOGLQJ VTXDUHIRRWDJHIRUDSDUFHO Page 255 of 418 Table 4CFD No. 2019-1 (San Luis Ranch)Special Tax Rates by Tax Category [1]Minimum Annual Maximum Annual Minimum Annual Maximum Annual Minimum Annual Maximum Annual Minimum Annual Maximum Annual Minimum Annual Maximum AnnualTax Category Special Tax Special Tax Special Tax Special Tax Special Tax Special Tax Special Tax Special Tax Special Tax Special TaxLDR1,850 SF and Greater $2,630.00 $3,110.00 $2,682.60 $3,172.20 $2,736.25 $3,235.64 $2,790.98 $3,300.36 $2,846.80 $3,366.36<1,850 SF $2,630.00 $2,630.00 $2,682.60 $2,682.60 $2,736.25 $2,736.25 $2,790.98 $2,790.98 $2,846.80 $2,846.80Workforce/Affordable Units $0 $0 $0 $0 $0 $0 $0 $0 $0 $0MDR1,600 SF and Greater $2,150.00 $2,630.00 $2,193.00 $2,682.60 $2,236.86 $2,736.25 $2,281.60 $2,790.98 $2,327.23 $2,846.80<1,600 SF $2,150.00 $2,150.00 $2,193.00 $2,193.00 $2,236.86 $2,236.86 $2,281.60 $2,281.60 $2,327.23 $2,327.23Workforce/Affordable Units $0 $0 $0 $0 $0 $0 $0 $0 $0 $0TownhomesMarket Rate Units$1,910.00$1,910.00$1,948.20$1,948.20$1,987.16$1,987.16$2,026.91$2,026.91$2,067.45$2,067.45Workforce/Affordable Units$0$0$0$0$0$0$0$0$0$0CondominiumsMarket Rate Units $1,600.00 $1,600.00 $1,632.00 $1,632.00 $1,664.64 $1,664.64 $1,697.93 $1,697.93 $1,731.89 $1,731.89Workforce/Affordable Units $0 $0 $0 $0 $0 $0 $0 $0 $0 $0Efficiency UnitsMarket Rate Units $1,199.00 $1,199.00 $1,222.98 $1,222.98 $1,247.44 $1,247.44 $1,272.39 $1,272.39 $1,297.84 $1,297.84Workforce/Affordable Units $0 $0 $0 $0 $0 $0 $0 $0 $0 $0"max_tax"[1] The Minimum and Maximum Annual Special Tax is increased by 2-percent each Fiscal Year following the Base Year of 2018-19.FY 2019-20FY 2020-21FY 2021-22Base Year - 2018-19FY 2022-23Prepared by EPS 7/21/2022Z:\Shared\Projects\Oakland\211000s\211048_San Luis Ranch CFD Administration\2022 Admin\Models\211048 Model 2022Page 256 of 418 7D[5HSRUW6DQ/XLV2ELVSR&)'1R6DQ/XLV5DQFK²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²DSDUFHOVZLWKDQLVVXHGEXLOGLQJSHUPLW )LQDO0DS3DUFHO²DSDUFHOFUHDWHGE\WKHUHFRUGDWLRQRIDILQDOPDS /DUJH/RW3DUFHO²DSDUFHOVKRZQLQ0DSRU0DSDVLGHQWLILHGE\ /RW1XPEHU 8QGHYHORSHG3DUFHO²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age 257 of 418 Table 5 CFD No. 2019-1 (San Luis Ranch) Development Status of CFD Parcels Building Final Total Permits Map Large Lot Total Tax Category Acres Units Issued Parcels Parcels Taxed [1] Low Density Residential (LDR) 1,850 sq. ft. and greater 15.51 98 56 42 0 98 Less than 1,850 sq. ft. 94 17 77 0 94 Workforce/Affordable Units 6 2 4 0 6 LDR Subtotal 15.51 198 75 123 0 198 Medium Density Residential (MDR) 1,600 sq. ft. and greater 5.14 40 27 13 0 44 Less than 1,600 sq. ft. 37 39 (2) 0 33 Workforce/Affordable Units 6 2 4 0 6 MDR Subtotal 5.14 83 68 15 0 83 High Density Residential (HDR) Townhomes Lot 5 0.32800 88 Lot 6 1.66 36 12 0 24 36 Lot 7 1.67 34 12 0 22 34 Workforce/Affordable Units 2 0 0 2 2 Townhomes Subtotal 3.65 80 24 0 56 80 Condominiums Lot 1 1.98 60 12 0 48 60 Lot 2 1.35 34 24 0 10 34 Workforce/Affordable Units 2 0 0 2 2 Condominiums Subtotal 3.33 96 36 0 60 96 Efficiency Units Lot 3 1.79 100 60 0 40 100 Lot 4 0.14 14 0 0 14 14 Workforce/Affordable Units 6 0 0 6 6 Efficiency Units Subtotal 1.93 120 60 0 60 120 Residential Use Totals 29.55 577 263 138 176 577 "dev_status" [1] Building permits issued through May 1, 2022. Prepared by EPS 7/21/2022Z:\Shared\Projects\Oakland\211000s\211048_San Luis Ranch CFD Administration\2022 Admin\Models\211048 Model 2022Page 258 of 418 7D[5HSRUW6DQ/XLV2ELVSR&)'1R6DQ/XLV5DQFK²)< -XO\ (FRQRPLF 3ODQQLQJ6\VWHPV,QF(36 $OORFDWLRQRIWKH6SHFLDO7D[IRU )< 7DEOHVKRZVWKH)<PLQLPXPDQGPD[LPXPDQQXDOVSHFLDOWD[HVIURP 7DEOHDQGWKHWD[DEOHXQLWVDVVLJQHGE\WD[SULRULW\DQGFDWHJRU\7KHQXPEHU RIXQLWVIRUHDFKFDWHJRU\FRPHVIURP7DEOH %\DOORFDWLQJSHUFHQWRIWKHDVVLJQHGVSHFLDOWD[IRUDOOGHYHORSHGSDUFHOV DWRWDOVSHFLDOWD[OHY\RIZRXOGEHDVVLJQHGIRUGHYHORSHGSDUFHOV 7RWDOVSHFLDOWD[UHYHQXHDYDLODEOHIURPILQDOPDSSDUFHOVLV7RWDO VSHFLDOWD[UHYHQXHIURPODUJHORWSDUFHOVLV 7KHWRWDOUHFRPPHQGHGVSHFLDOWD[OHY\IRU)<LV $VVLJQPHQWRIWKH6SHFLDO7D[/HY\WR &)'3DUFHOV $SSHQGL[$VKRZVWKHOLVWRIDOO&)'SDUFHOVWKHDVVLJQHGVSHFLDOWD[IURP 7DEOHDQGWKHVSHFLDOWD[DOORFDWLRQSHUXQLWIRUHDFKSDUFHOEDVHGRQWKH FDWHJRULHVDVVLJQHGWRHDFKSDUFHO Page 259 of 418 Table 6 CFD No. 2019-1 (San Luis Ranch) Allocation of the Special Tax for FY 2022-23 Total Special Tax Assigned Assigned Special Tax Allocation Tax Categories Units Special Tax Special Tax Allocation Per Unit [1] [2] Developed Parcels Low Density Residential (LDR)100% 1,850 square feet or greater 56 $3,366.36 $188,516.38 $188,516.38 $3,366.36 Less than 1,850 square feet 17 $2,846.80 $48,395.54 $48,395.54 $2,846.80 Workforce/Affordable Units 2 $0.00 $0.00 $0.00 $0.00 LDR Subtotal 75 $236,911.93 $236,911.93 Medium Density Residential (MDR)100% 1,600 square feet or greater 27 $2,846.80 $76,863.51 $76,863.51 $2,846.80 Less than 1,600 square feet 39 $2,327.23 $90,761.94 $90,761.94 $2,327.23 Workforce/Affordable Units 2 $0.00 $0.00 $0.00 $0.00 MDR Subtotal 68 $167,625.44 $167,625.44 Townhomes 100% Market Rate Units 24 $2,067.45 $49,618.69 $49,618.69 $0.00 Workforce Units 0 $0.00 $0.00 $0.00 $0.00 Townhomes Subtotal 24 $49,618.69 $49,618.69 Condominium 100% Market Rate Units 36 $1,731.89 $62,348.09 $62,348.09 $0.00 Workforce Units 0 $0.00 $0.00 $0.00 $0.00 Condominium Subtotal 36 $62,348.09 $62,348.09 Efficiency Units 100% Market Rate Units 60 $1,297.84 $77,870.17 $77,870.17 $0.00 Workforce Units 0 $0.00 $0.00 $0.00 $0.00 Efficiency Units Subtotal 60 $77,870.17 $77,870.17 Developed Parcel Totals 263 $594,374.32 $594,374.32 Final Map Parcels 0% Low Density Residential 119 $2,846.80 $338,768.79 $0.00 $0.00 Medium Density Residential 11 $2,327.23 $25,599.52 $0.00 $0.00 Final Map Totals 130 $364,368.31 $0.00 Undeveloped Parcels 0% Townhomes 54 $2,067.45 $111,642.05 $0.00 $0.00 Condominiums 58 $1,731.89 $100,449.70 $0.00 $0.00 Efficiency Units 54 $1,297.84 $70,083.15 $0.00 $0.00 Undeveloped Parcel Totals 166 $282,174.91 $0.00 CFD Totals 559 $1,240,917.55 $594,374.32 "tax_alloc" [1] From Table 4. [2] Proposed special tax allocation per unit for FY 2022-23. Prepared by EPS 7/21/2022 Z:\Shared\Projects\Oakland\211000s\211048_San Luis Ranch CFD Administration\2022 Admin\Models\211048 Model 2022Page 260 of 418 $33(1',;$ 3URSRVHG6SHFLDO7D[/HY\IRU )< Page 261 of 418 Appendix A Page 1 of 8 Assessor's Minimum Maximum Proposed Parcel Tax Tax Annual Annual Tax Special Tax Number Category Status Special Tax Special Tax Allocation Levy 053-153-002 Exempt Exempt $0.00 $0.00 0% $0.00 053-153-003 Exempt Exempt $0.00 $0.00 0% $0.00 053-153-004 Exempt Exempt $0.00 $0.00 0% $0.00 053-153-005 HDR Large Lot $0.00 $0.00 0% $0.00 053-153-006 Comm Comm $0.00 $0.00 0% $0.00 053-153-007 Comm Comm $0.00 $0.00 0% $0.00 053-153-008 Exempt Exempt $0.00 $0.00 0% $0.00 053-153-009 Exempt Exempt $0.00 $0.00 0% $0.00 053-153-010 Comm Comm $0.00 $0.00 0% $0.00 053-153-011 Exempt Exempt $0.00 $0.00 0% $0.00 053-153-012 Exempt Exempt $0.00 $0.00 0% $0.00 053-153-013 Exempt Exempt $0.00 $0.00 0% $0.00 053-153-014 Exempt Exempt $0.00 $0.00 0% $0.00 053-153-015 Exempt Exempt $0.00 $0.00 0% $0.00 053-154-001 LDR FM $2,846.80 $3,366.36 0% $0.00 053-154-002 LDR FM $2,846.80 $3,366.36 0% $0.00 053-154-003 LDR FM $2,846.80 $3,366.36 0% $0.00 053-154-004 LDR FM $2,846.80 $3,366.36 0% $0.00 053-154-005 LDR FM $2,846.80 $3,366.36 0% $0.00 053-154-006 LDR FM $2,846.80 $3,366.36 0% $0.00 053-154-007 LDR FM $2,846.80 $3,366.36 0% $0.00 053-154-008 LDR FM $2,846.80 $3,366.36 0% $0.00 053-154-009 LDR FM $2,846.80 $3,366.36 0% $0.00 053-154-010 LDR FM $2,846.80 $3,366.36 0% $0.00 053-154-011 LDR FM $2,846.80 $3,366.36 0% $0.00 053-154-012 LDR FM $2,846.80 $3,366.36 0% $0.00 053-154-013 LDR FM $2,846.80 $3,366.36 0% $0.00 053-154-014 LDR FM $2,846.80 $3,366.36 0% $0.00 053-154-015 AW FM $2,846.80 $3,366.36 0% $0.00 053-154-016 LDR FM $2,846.80 $3,366.36 0% $0.00 053-154-017 LDR FM $2,846.80 $3,366.36 0% $0.00 053-154-018 LDR FM $2,846.80 $3,366.36 0% $0.00 053-154-019 LDR FM $2,846.80 $3,366.36 0% $0.00 053-154-020 LDR FM $2,846.80 $3,366.36 0% $0.00 053-154-021 LDR FM $2,846.80 $3,366.36 0% $0.00 053-154-022 LDR FM $2,846.80 $3,366.36 0% $0.00 053-154-023 LDR FM $2,846.80 $3,366.36 0% $0.00 053-154-024 LDR FM $2,846.80 $3,366.36 0% $0.00 053-154-025 LDR FM $2,846.80 $3,366.36 0% $0.00 053-154-026 LDR FM $2,846.80 $3,366.36 0% $0.00 053-154-027 LDR FM $2,846.80 $3,366.36 0% $0.00 053-154-028 LDR FM $2,846.80 $3,366.36 0% $0.00 053-154-029 LDR FM $2,846.80 $3,366.36 0% $0.00 053-154-030 LDR FM $2,846.80 $3,366.36 0% $0.00 053-154-031 LDR AW $2,846.80 $3,366.36 0% $0.00 053-154-032 LDR FM $2,846.80 $3,366.36 0% $0.00 053-154-033 LDR FM $2,846.80 $3,366.36 0% $0.00 Proposed Special Tax Levy for FY 2022-23 Prepared by EPS 7/21/2022 Z:\Shared\Projects\Oakland\211000s\211048_San Luis Ranch CFD Administration\2022 Admin\Models\211048 Parcel Master for FY 2022-23Page 262 of 418 Appendix A Page 2 of 8 Assessor's Minimum Maximum Proposed Parcel Tax Tax Annual Annual Tax Special Tax Number Category Status Special Tax Special Tax Allocation Levy Proposed Special Tax Levy for FY 2022-23 053-154-034 LDR FM $2,846.80 $3,366.36 0% $0.00 053-154-035 LDR FM $2,846.80 $3,366.36 0% $0.00 053-154-036 LDR FM $2,846.80 $3,366.36 0% $0.00 053-154-037 LDR FM $2,846.80 $3,366.36 0% $0.00 053-154-038 LDR FM $2,846.80 $3,366.36 0% $0.00 053-154-039 LDR FM $2,846.80 $3,366.36 0% $0.00 053-154-040 LDR FM $2,846.80 $3,366.36 0% $0.00 053-154-041 LDR FM $2,846.80 $3,366.36 0% $0.00 053-154-042 LDR FM $2,846.80 $3,366.36 0% $0.00 053-154-043 LDR FM $2,846.80 $3,366.36 0% $0.00 053-154-044 LDR FM $2,846.80 $3,366.36 0% $0.00 053-154-045 LDR FM $2,846.80 $3,366.36 0% $0.00 053-154-046 LDR FM $2,846.80 $3,366.36 0% $0.00 053-154-047 LDR FM $2,846.80 $3,366.36 0% $0.00 053-154-048 LDR FM $2,846.80 $3,366.36 0% $0.00 053-154-049 LDR FM $2,846.80 $3,366.36 0% $0.00 053-154-050 LDR FM $2,846.80 $3,366.36 0% $0.00 053-154-051 LDR FM $2,846.80 $3,366.36 0% $0.00 053-154-052 LDR FM $2,846.80 $3,366.36 0% $0.00 053-154-053 LDR FM $2,846.80 $3,366.36 0% $0.00 053-154-054 LDR FM $2,846.80 $3,366.36 0% $0.00 053-154-055 LDR FM $2,846.80 $3,366.36 0% $0.00 053-154-056 LDR FM $2,846.80 $3,366.36 0% $0.00 053-154-057 LDR FM $2,846.80 $3,366.36 0% $0.00 053-154-058 LDR FM $2,846.80 $3,366.36 0% $0.00 053-154-059 LDR FM $2,846.80 $3,366.36 0% $0.00 053-154-060 LDR FM $2,846.80 $3,366.36 0% $0.00 053-154-061 LDR FM $2,846.80 $3,366.36 0% $0.00 053-154-062 LDR FM $2,846.80 $3,366.36 0% $0.00 053-154-063 LDR FM $2,846.80 $3,366.36 0% $0.00 053-154-064 LDR FM $2,846.80 $3,366.36 0% $0.00 053-154-065 LDR FM $2,846.80 $3,366.36 0% $0.00 053-154-066 LDR FM $2,846.80 $3,366.36 0% $0.00 053-154-067 LDR FM $2,846.80 $3,366.36 0% $0.00 053-154-068 LDR FM $2,846.80 $3,366.36 0% $0.00 053-154-069 LDR FM $2,846.80 $3,366.36 0% $0.00 053-154-070 LDR FM $2,846.80 $3,366.36 0% $0.00 053-154-071 LDR AW $2,846.80 $3,366.36 0% $0.00 053-154-072 LDR FM $2,846.80 $3,366.36 0% $0.00 053-154-073 LDR FM $2,846.80 $3,366.36 0% $0.00 053-154-074 LDR FM $2,846.80 $3,366.36 0% $0.00 053-154-075 LDR FM $2,846.80 $3,366.36 0% $0.00 053-154-076 LDR FM $2,846.80 $3,366.36 0% $0.00 053-154-077 LDR FM $2,846.80 $3,366.36 0% $0.00 053-154-078 Exempt Exempt $0.00 $0.00 0% $0.00 053-154-079 Exempt Exempt $0.00 $0.00 0% $0.00 053-154-080 Exempt Exempt $0.00 $0.00 0% $0.00 Prepared by EPS 7/21/2022 Z:\Shared\Projects\Oakland\211000s\211048_San Luis Ranch CFD Administration\2022 Admin\Models\211048 Parcel Master for FY 2022-23Page 263 of 418 Appendix A Page 3 of 8 Assessor's Minimum Maximum Proposed Parcel Tax Tax Annual Annual Tax Special Tax Number Category Status Special Tax Special Tax Allocation Levy Proposed Special Tax Levy for FY 2022-23 053-154-081 Exempt Exempt $0.00 $0.00 0% $0.00 053-155-001 Exempt Exempt $0.00 $0.00 0% $0.00 053-155-002 LDR FM $2,846.80 $3,366.36 0% $0.00 053-155-003 LDR FM $2,846.80 $3,366.36 0% $0.00 053-155-004 LDR FM $2,846.80 $3,366.36 0% $0.00 053-155-005 LDR FM $2,846.80 $3,366.36 0% $0.00 053-155-006 LDR FM $2,846.80 $3,366.36 0% $0.00 053-155-007 LDR FM $2,846.80 $3,366.36 0% $0.00 053-155-008 LDR FM $2,846.80 $3,366.36 0% $0.00 053-155-009 LDR FM $2,846.80 $3,366.36 0% $0.00 053-155-010 LDR FM $2,846.80 $3,366.36 0% $0.00 053-155-011 LDR FM $2,846.80 $3,366.36 0% $0.00 053-155-012 LDR FM $2,846.80 $3,366.36 0% $0.00 053-155-013 LDR FM $2,846.80 $3,366.36 0% $0.00 053-155-014 LDR FM $2,846.80 $3,366.36 0% $0.00 053-155-015 LDR DP $2,846.80 $3,366.36 100% $3,366.36 053-155-016 LDR DP $2,846.80 $3,366.36 100% $3,366.36 053-155-017 LDR DP $2,846.80 $3,366.36 100% $3,366.36 053-155-018 LDR DP $2,846.80 $3,366.36 100% $3,366.36 053-155-019 LDR DP $2,846.80 $3,366.36 100% $3,366.36 053-155-020 LDR DP $2,846.80 $3,366.36 100% $3,366.36 053-155-021 LDR DP $2,846.80 $3,366.36 100% $3,366.36 053-155-022 LDR DP $2,846.80 $3,366.36 100% $2,846.80 053-155-023 LDR DP $2,846.80 $3,366.36 100% $3,366.36 053-155-024 LDR DP $2,846.80 $3,366.36 100% $3,366.36 053-155-025 LDR DP $2,846.80 $3,366.36 100% $3,366.36 053-155-026 LDR DP $2,846.80 $3,366.36 100% $2,846.80 053-155-027 LDR DP $2,846.80 $3,366.36 100% $3,366.36 053-155-028 LDR DP $2,846.80 $3,366.36 100% $3,366.36 053-155-029 LDR DP $2,846.80 $3,366.36 100% $3,366.36 053-155-030 LDR DP $2,846.80 $3,366.36 100% $3,366.36 053-155-031 LDR DP $2,846.80 $3,366.36 100% $3,366.36 053-155-032 LDR DP $2,846.80 $3,366.36 100% $3,366.36 053-155-033 LDR DP $2,846.80 $3,366.36 100% $3,366.36 053-155-034 LDR DP $2,846.80 $3,366.36 100% $2,846.80 053-155-035 LDR FM $2,846.80 $3,366.36 0% $0.00 053-155-036 LDR FM $2,846.80 $3,366.36 0% $0.00 053-155-037 LDR FM $2,846.80 $3,366.36 0% $0.00 053-155-038 LDR FM $2,846.80 $3,366.36 0% $0.00 053-155-039 LDR FM $2,846.80 $3,366.36 0% $0.00 053-155-040 LDR FM $2,846.80 $3,366.36 0% $0.00 053-155-041 LDR FM $2,846.80 $3,366.36 0% $0.00 053-155-042 LDR FM $2,846.80 $3,366.36 0% $0.00 053-155-043 LDR FM $2,846.80 $3,366.36 0% $0.00 053-155-044 LDR DP $2,846.80 $3,366.36 100% $3,366.36 053-155-045 LDR DP $2,846.80 $3,366.36 100% $3,366.36 053-155-046 LDR DP $2,846.80 $3,366.36 100% $3,366.36 Prepared by EPS 7/21/2022 Z:\Shared\Projects\Oakland\211000s\211048_San Luis Ranch CFD Administration\2022 Admin\Models\211048 Parcel Master for FY 2022-23Page 264 of 418 Appendix A Page 4 of 8 Assessor's Minimum Maximum Proposed Parcel Tax Tax Annual Annual Tax Special Tax Number Category Status Special Tax Special Tax Allocation Levy Proposed Special Tax Levy for FY 2022-23 053-155-047 LDR DP $2,846.80 $3,366.36 100% $3,366.36 053-155-048 LDR DP $2,846.80 $3,366.36 100% $3,366.36 053-155-049 LDR DP $2,846.80 $3,366.36 100% $3,366.36 053-155-050 LDR DP $2,846.80 $3,366.36 100% $2,846.80 053-155-051 LDR DP $2,846.80 $3,366.36 100% $2,846.80 053-155-052 LDR AW $0.00 $0.00 0% $0.00 053-155-053 LDR DP $2,846.80 $3,366.36 100% $3,366.36 053-155-054 LDR FM $2,846.80 $3,366.36 0% $0.00 053-155-055 LDR FM $2,846.80 $3,366.36 0% $0.00 053-155-056 LDR FM $2,846.80 $3,366.36 0% $0.00 053-155-057 LDR FM $2,846.80 $3,366.36 0% $0.00 053-155-058 LDR FM $2,846.80 $3,366.36 0% $0.00 053-155-059 LDR FM $2,846.80 $3,366.36 0% $0.00 053-155-060 LDR FM $2,846.80 $3,366.36 0% $0.00 053-155-061 LDR FM $2,846.80 $3,366.36 0% $0.00 053-155-062 LDR FM $2,846.80 $3,366.36 0% $0.00 053-155-063 LDR FM $2,846.80 $3,366.36 0% $0.00 053-155-064 LDR FM $2,846.80 $3,366.36 0% $0.00 053-155-065 LDR FM $2,846.80 $3,366.36 0% $0.00 053-155-066 LDR DP $2,846.80 $3,366.36 100% $3,366.36 053-155-067 LDR DP $2,846.80 $3,366.36 100% $3,366.36 053-155-068 LDR DP $2,846.80 $3,366.36 100% $3,366.36 053-155-069 LDR DP $2,846.80 $3,366.36 100% $3,366.36 053-155-070 LDR DP $2,846.80 $3,366.36 100% $2,846.80 053-155-071 LDR FM $2,846.80 $3,366.36 0% $0.00 053-155-072 LDR FM $2,846.80 $3,366.36 0% $0.00 053-155-073 LDR FM $2,846.80 $3,366.36 0% $0.00 053-155-074 LDR FM $2,846.80 $3,366.36 0% $0.00 053-155-075 LDR FM $2,846.80 $3,366.36 0% $0.00 053-155-076 Exempt Exempt $0.00 $0.00 0% $0.00 053-155-077 Exempt Exempt $0.00 $0.00 0% $0.00 053-155-078 Exempt Exempt $0.00 $0.00 0% $0.00 053-155-079 Exempt Exempt $0.00 $0.00 0% $0.00 053-155-080 Exempt Exempt $0.00 $0.00 0% $0.00 053-155-081 Exempt Exempt $0.00 $0.00 0% $0.00 053-156-001 Exempt Exempt $0.00 $0.00 0% $0.00 053-156-002 Exempt Exempt $0.00 $0.00 0% $0.00 053-156-003 LDR DP $2,846.80 $3,366.36 100% $3,366.36 053-156-004 LDR DP $2,846.80 $3,366.36 100% $3,366.36 053-156-005 LDR AW $2,846.80 $3,366.36 0% $0.00 053-156-006 LDR DP $2,846.80 $3,366.36 100% $3,366.36 053-156-007 LDR DP $2,846.80 $3,366.36 100% $3,366.36 053-156-008 LDR DP $2,846.80 $3,366.36 100% $3,366.36 053-156-009 LDR AW $2,846.80 $3,366.36 0% $0.00 053-156-010 LDR DP $2,846.80 $3,366.36 100% $2,846.80 053-156-011 LDR DP $2,846.80 $3,366.36 100% $3,366.36 053-156-012 LDR DP $2,846.80 $3,366.36 100% $3,366.36 Prepared by EPS 7/21/2022 Z:\Shared\Projects\Oakland\211000s\211048_San Luis Ranch CFD Administration\2022 Admin\Models\211048 Parcel Master for FY 2022-23Page 265 of 418 Appendix A Page 5 of 8 Assessor's Minimum Maximum Proposed Parcel Tax Tax Annual Annual Tax Special Tax Number Category Status Special Tax Special Tax Allocation Levy Proposed Special Tax Levy for FY 2022-23 053-156-013 LDR DP $2,846.80 $3,366.36 100% $3,366.36 053-156-014 LDR DP $2,846.80 $3,366.36 100% $3,366.36 053-156-015 LDR DP $2,846.80 $3,366.36 100% $2,846.80 053-156-016 LDR DP $2,846.80 $3,366.36 100% $3,366.36 053-156-017 LDR DP $2,846.80 $3,366.36 100% $3,366.36 053-156-018 LDR DP $2,846.80 $3,366.36 100% $2,846.80 053-156-019 LDR DP $2,846.80 $3,366.36 100% $3,366.36 053-156-020 LDR DP $2,846.80 $3,366.36 100% $3,366.36 053-156-021 LDR DP $2,846.80 $3,366.36 100% $3,366.36 053-156-022 LDR DP $2,846.80 $3,366.36 100% $2,846.80 053-156-023 LDR DP $2,846.80 $3,366.36 100% $2,846.80 053-156-024 LDR DP $2,846.80 $3,366.36 100% $2,846.80 053-156-025 LDR DP $2,846.80 $3,366.36 100% $3,366.36 053-156-026 LDR DP $2,846.80 $3,366.36 100% $2,846.80 053-156-027 LDR DP $2,846.80 $3,366.36 100% $2,846.80 053-156-028 LDR DP $2,846.80 $3,366.36 100% $3,366.36 053-156-029 LDR DP $2,846.80 $3,366.36 100% $3,366.36 053-156-030 LDR DP $2,846.80 $3,366.36 100% $3,366.36 053-156-031 LDR DP $2,846.80 $3,366.36 100% $2,846.80 053-156-032 LDR DP $2,846.80 $3,366.36 100% $3,366.36 053-156-033 LDR DP $2,846.80 $3,366.36 100% $3,366.36 053-156-034 LDR DP $2,846.80 $3,366.36 100% $2,846.80 053-156-035 LDR DP $2,846.80 $3,366.36 100% $3,366.36 053-156-036 LDR DP $2,846.80 $3,366.36 100% $3,366.36 053-156-037 LDR DP $2,846.80 $3,366.36 100% $3,366.36 053-156-038 LDR DP $2,846.80 $3,366.36 100% $3,366.36 053-156-039 LDR DP $2,846.80 $3,366.36 100% $3,366.36 053-156-040 LDR DP $2,846.80 $3,366.36 100% $3,366.36 053-156-041 LDR DP $2,846.80 $3,366.36 100% $3,366.36 053-156-042 LDR DP $2,846.80 $3,366.36 100% $2,846.80 053-156-043 LDR DP $2,846.80 $3,366.36 100% $3,366.36 053-156-044 LDR FM $2,846.80 $3,366.36 0% $0.00 053-156-045 LDR FM $2,846.80 $3,366.36 0% $0.00 053-156-046 LDR FM $2,846.80 $3,366.36 0% $0.00 053-156-047 LDR FM $2,846.80 $3,366.36 0% $0.00 053-156-048 LDR FM $2,846.80 $3,366.36 0% $0.00 053-156-049 LDR FM $2,846.80 $3,366.36 0% $0.00 053-156-050 Exempt Exempt $0.00 $0.00 0% $0.00 053-156-051 Exempt Exempt $0.00 $0.00 0% $0.00 053-156-052 MDR DP $2,327.23 $2,846.80 100% $2,846.80 053-156-053 MDR DP $2,327.23 $2,846.80 100% $2,327.23 053-156-054 MDR DP $2,327.23 $2,846.80 100% $2,327.23 053-156-055 MDR DP $2,327.23 $2,846.80 100% $2,846.80 053-156-056 MDR DP $2,327.23 $2,846.80 100% $2,846.80 053-156-057 MDR DP $2,327.23 $2,846.80 100% $2,846.80 053-156-058 MDR DP $2,327.23 $2,846.80 100% $2,846.80 053-156-059 MDR DP $2,327.23 $2,846.80 100% $2,327.23 Prepared by EPS 7/21/2022 Z:\Shared\Projects\Oakland\211000s\211048_San Luis Ranch CFD Administration\2022 Admin\Models\211048 Parcel Master for FY 2022-23Page 266 of 418 Appendix A Page 6 of 8 Assessor's Minimum Maximum Proposed Parcel Tax Tax Annual Annual Tax Special Tax Number Category Status Special Tax Special Tax Allocation Levy Proposed Special Tax Levy for FY 2022-23 053-156-060 MDR DP $2,327.23 $2,846.80 100% $2,327.23 053-156-061 MDR FM $2,327.23 $2,846.80 0% $0.00 053-156-062 MDR FM $2,327.23 $2,846.80 0% $0.00 053-156-063 MDR FM $2,327.23 $2,846.80 0% $0.00 053-156-064 MDR FM $2,327.23 $2,846.80 0% $0.00 053-156-065 MDR FM $2,327.23 $2,846.80 0% $0.00 053-156-066 MDR FM $2,327.23 $2,846.80 0% $0.00 053-156-067 MDR FM $2,327.23 $2,846.80 0% $0.00 053-156-068 MDR FM $2,327.23 $2,846.80 0% $0.00 053-156-069 MDR FM $2,327.23 $2,846.80 0% $0.00 053-156-070 MDR AW $2,327.23 $2,846.80 0% $0.00 053-156-071 MDR FM $2,327.23 $2,846.80 0% $0.00 053-156-072 MDR FM $2,327.23 $2,846.80 0% $0.00 053-156-073 MDR FM $2,327.23 $2,846.80 0% $0.00 053-156-074 MDR DP $2,327.23 $2,846.80 100% $2,327.23 053-156-075 MDR DP $2,327.23 $2,846.80 100% $2,846.80 053-156-076 MDR DP $2,327.23 $2,846.80 100% $2,327.23 053-156-077 MDR DP $2,327.23 $2,846.80 100% $2,327.23 053-156-078 MDR DP $2,327.23 $2,846.80 100% $2,327.23 053-156-079 MDR DP $2,327.23 $2,846.80 100% $2,846.80 053-156-080 MDR AW $0.00 $0.00 0% $0.00 053-156-081 Exempt Exempt $0.00 $0.00 0% $0.00 053-157-001 MDR DP $2,327.23 $2,846.80 100% $2,327.23 053-157-002 MDR DP $2,327.23 $2,846.80 100% $2,327.23 053-157-003 MDR DP $2,327.23 $2,846.80 100% $2,846.80 053-157-004 MDR DP $2,327.23 $2,846.80 100% $2,327.23 053-157-005 MDR DP $2,327.23 $2,846.80 100% $2,846.80 053-157-006 MDR DP $2,327.23 $2,846.80 100% $2,327.23 053-157-007 MDR DP $2,327.23 $2,846.80 100% $2,327.23 053-157-008 MDR DP $2,327.23 $2,846.80 100% $2,327.23 053-157-009 MDR DP $2,327.23 $2,846.80 100% $2,327.23 053-157-010 MDR DP $2,327.23 $2,846.80 100% $2,846.80 053-157-011 MDR DP $2,327.23 $2,846.80 100% $2,327.23 053-157-012 MDR DP $2,327.23 $2,846.80 100% $2,846.80 053-157-013 MDR DP $2,327.23 $2,846.80 100% $2,846.80 053-157-014 MDR FM $2,327.23 $2,846.80 0% $0.00 053-157-015 MDR DP $2,327.23 $2,846.80 100% $2,327.23 053-157-016 MDR DP $2,327.23 $2,846.80 100% $2,846.80 053-157-017 MDR DP $2,327.23 $2,846.80 100% $2,327.23 053-157-018 MDR DP $2,327.23 $2,846.80 100% $2,846.80 053-157-019 MDR DP $2,327.23 $2,846.80 100% $2,327.23 053-157-020 MDR DP $2,327.23 $2,846.80 100% $2,846.80 053-157-021 MDR DP $2,327.23 $2,846.80 100% $2,327.23 053-157-022 MDR DP $2,327.23 $2,846.80 100% $2,327.23 053-157-023 MDR DP $2,327.23 $2,846.80 100% $2,846.80 053-157-024 MDR DP $2,327.23 $2,846.80 100% $2,846.80 053-157-025 MDR DP $2,327.23 $2,846.80 100% $2,327.23 Prepared by EPS 7/21/2022 Z:\Shared\Projects\Oakland\211000s\211048_San Luis Ranch CFD Administration\2022 Admin\Models\211048 Parcel Master for FY 2022-23Page 267 of 418 Appendix A Page 7 of 8 Assessor's Minimum Maximum Proposed Parcel Tax Tax Annual Annual Tax Special Tax Number Category Status Special Tax Special Tax Allocation Levy Proposed Special Tax Levy for FY 2022-23 053-157-026 MDR DP $2,327.23 $2,846.80 100% $2,327.23 053-157-027 MDR DP $2,327.23 $2,846.80 100% $2,846.80 053-157-028 MDR DP $2,327.23 $2,846.80 100% $2,327.23 053-157-029 MDR DP $2,327.23 $2,846.80 100% $2,327.23 053-157-030 MDR DP $2,327.23 $2,846.80 100% $2,846.80 053-157-031 MDR DP $2,327.23 $2,846.80 100% $2,327.23 053-157-032 MDR DP $2,327.23 $2,846.80 100% $2,327.23 053-157-033 MDR DP $2,327.23 $2,846.80 100% $2,846.80 053-157-034 MDR DP $2,327.23 $2,846.80 100% $2,846.80 053-157-035 MDR AW $2,327.23 $2,846.80 0% $0.00 053-157-036 MDR DP $2,327.23 $2,846.80 100% $2,327.23 053-157-037 MDR DP $2,327.23 $2,846.80 100% $2,846.80 053-157-038 MDR DP $2,327.23 $2,846.80 100% $2,327.23 053-157-039 MDR DP $2,327.23 $2,846.80 100% $2,327.23 053-157-040 MDR DP $2,327.23 $2,846.80 100% $2,846.80 053-157-041 MDR DP $2,327.23 $2,846.80 100% $2,327.23 053-157-042 MDR DP $2,327.23 $2,846.80 100% $2,327.23 053-157-043 MDR DP $2,327.23 $2,846.80 100% $2,327.23 053-157-044 MDR DP $2,327.23 $2,846.80 100% $2,846.80 053-157-045 MDR AW $2,327.23 $2,846.80 0% $0.00 053-157-046 MDR DP $2,327.23 $2,846.80 100% $2,846.80 053-157-047 MDR DP $2,327.23 $2,846.80 100% $2,327.23 053-157-048 MDR DP $2,327.23 $2,846.80 100% $2,327.23 053-157-049 MDR DP $2,327.23 $2,846.80 100% $2,327.23 053-157-050 MDR DP $2,327.23 $2,846.80 100% $2,327.23 053-157-051 MDR DP $2,327.23 $2,846.80 100% $2,846.80 053-157-052 MDR DP $2,327.23 $2,846.80 100% $2,327.23 053-157-053 MDR DP $2,327.23 $2,846.80 100% $2,327.23 053-157-054 MDR DP $2,327.23 $2,846.80 100% $2,846.80 053-601-001 CON UP $1,731.89 $1,731.89 0% $0.00 053-601-002 CON UP $1,731.89 $1,731.89 0% $20,782.70 053-601-003 EU UP $1,297.84 $1,297.84 0% $77,870.17 053-601-004 EU UP $1,297.84 $1,297.84 0% $0.00 053-601-005 TH UP $2,067.45 $2,067.45 0% $0.00 053-601-006 TH UP $2,067.45 $2,067.45 0% $24,809.35 053-601-007 TH UP $2,067.45 $2,067.45 0% $24,809.35 053-601-008 UP $0.00 $0.00 0% $0.00 053-601-009 UP $0.00 $0.00 0% $0.00 053-601-010 UP $0.00 $0.00 0% $0.00 053-601-011 UP $0.00 $0.00 0% $0.00 053-601-012 UP $0.00 $0.00 0% $0.00 053-602-001 Exempt UP $0.00 $0.00 0% $0.00 053-602-002 CON DP $1,731.89 $1,731.89 0% $1,731.89 053-602-003 CON DP $1,731.89 $1,731.89 0% $1,731.89 053-602-004 CON DP $1,731.89 $1,731.89 0% $1,731.89 053-602-005 CON DP $1,731.89 $1,731.89 0% $1,731.89 053-602-006 CON DP $1,731.89 $1,731.89 0% $1,731.89 Prepared by EPS 7/21/2022 Z:\Shared\Projects\Oakland\211000s\211048_San Luis Ranch CFD Administration\2022 Admin\Models\211048 Parcel Master for FY 2022-23Page 268 of 418 Appendix A Page 8 of 8 Assessor's Minimum Maximum Proposed Parcel Tax Tax Annual Annual Tax Special Tax Number Category Status Special Tax Special Tax Allocation Levy Proposed Special Tax Levy for FY 2022-23 053-602-007 CON DP $1,731.89 $1,731.89 0% $1,731.89 053-602-008 CON DP $1,731.89 $1,731.89 0% $1,731.89 053-602-009 CON DP $1,731.89 $1,731.89 0% $1,731.89 053-602-010 CON DP $1,731.89 $1,731.89 0% $1,731.89 053-602-011 CON DP $1,731.89 $1,731.89 0% $1,731.89 053-602-012 CON DP $1,731.89 $1,731.89 0% $1,731.89 053-602-013 CON DP $1,731.89 $1,731.89 0% $1,731.89 053-602-014 CON DP $1,731.89 $1,731.89 0% $1,731.89 053-602-015 CON DP $1,731.89 $1,731.89 0% $1,731.89 053-602-016 CON DP $1,731.89 $1,731.89 0% $1,731.89 053-602-017 CON DP $1,731.89 $1,731.89 0% $1,731.89 053-602-018 CON DP $1,731.89 $1,731.89 0% $1,731.89 053-602-019 CON DP $1,731.89 $1,731.89 0% $1,731.89 053-602-020 CON DP $1,731.89 $1,731.89 0% $1,731.89 053-602-021 CON DP $1,731.89 $1,731.89 0% $1,731.89 053-602-022 CON DP $1,731.89 $1,731.89 0% $1,731.89 053-602-023 CON DP $1,731.89 $1,731.89 0% $1,731.89 053-602-024 CON DP $1,731.89 $1,731.89 0% $1,731.89 053-602-025 CON DP $1,731.89 $1,731.89 0% $1,731.89 Total $594,374.32 "2223_levy" Prepared by EPS 7/21/2022 Z:\Shared\Projects\Oakland\211000s\211048_San Luis Ranch CFD Administration\2022 Admin\Models\211048 Parcel Master for FY 2022-23Page 269 of 418 Page 270 of 418 Page 271 of 418 Page 272 of 418 Page 273 of 418 Page 274 of 418 Page 275 of 418 Page 276 of 418