HomeMy WebLinkAboutItem 5c. Annual Special Tax Levy Report for Community Facilities District No. 2019-1 (San Luis Ranch) Item 5c
Department: Finance
Cost Center: 2001
For Agenda of: 8/15/2023
Placement: Consent
Estimated Time: N/A
FROM: Emily Jackson, Finance Director
Prepared By: Brent Taylor – Financial Analyst, Infrastructure Finance
SUBJECT: ANNUAL SPECIAL TAX LEVY REPORT FOR THE CITY OF SAN LUIS
OBISPO COMMUNITY FACILITIES DISTRICT NO. 2019-1 (SAN LUIS
RANCH) FOR FY 2023/24
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) for FY 2023/24.
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 within 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 specific or
development plan for land uses, open space protection, roads, utilities, the
overall pattern of subdivision, and financing of public facilities for the area.
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Item 5c
1.13.9. Costs of Growth: The City shall require the costs of public facilities
and services needed for new development be borne by the new
development unless the community chooses to help pay th e 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.
REPORT-IN-BRIEF
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 3-24, and the
proposed special tax levy for FY 2023-24.
Each fiscal year, the District Administrator will calculate the maxim um amount of special
tax revenue that may be collected from all taxable parcels in the CFD. The levy for FY
2023-24 is based on the number of building permits issued as of May 1, 2023. Currently,
the developer has received 416 building permits (121 for low-density, 81 for medium-
density, 70 townhomes, 84 condominiums, and 60 efficiency units). The 161 final map
parcels (those that do not have associated issued building permits ) will be taxed at the
maximum rate. By allocating the allowable maximum of the assigned special tax for all
developed parcels and final map parcels, the total special tax levy for FY 2023-24
amounts to $1,285,874.33. (See Table 6 of Attachment A)
Annual obligations of the CFD for FY 2023 -24 include $929,700 for debt service, and
$371,174.33 for administrative expenses (city staff, administrator fee, trustee fee, and
other authorized uses). Total net annual costs for FY 2023-24 are $1,285,874.33.
While not mandated under the provisions of the Rate and Method of Apportionment
(RMA), the City may levy the maximum special tax for developed parcels, final map
parcels and undeveloped parcels each fiscal year as needed to satisfy the annual costs
of the CFD. Special tax revenues collected, that are not otherwise needed to fund the
administration of the CFD, debt service, and the replenishment of the bond reserve fund,
may be allocated to “pay-as-you-go” (PAYGO) efforts as outlined in the Acquisition
Agreement approved by Council.
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Item 5c
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 costs
for the CFD must be used in half to reimburse the developer 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.
For FY 2023-24, the City will also tax the final map parcels at maximum rate. In taxing
developed parcels and final map parcels for FY 2023-24 at the allowable maximum rate,
there will be a total of $330,774.88 collected that is not required for other authorized costs
of the CFD. This amount may be used to fund applicable PAYGO expenditures and
provide reimbursement to developer.
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 2023-24. Under the terms of the
RMA, the City retains the 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.
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Item 5c
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 Collection) 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 on 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 has 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: Yes Budget Year: 2023-24
Funding Identified: Yes
Fiscal Analysis:
Funding
Sources
Total Budget
Available
Current
Funding
Request
Remaining
Balance
Annual
Ongoing
Cost
General Fund N/A N/A N/A N/A
State
Federal
Fees
Other:
Total N/A N/A N/A N/A
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Item 5c
There are no expenditures directly associated with this item. Purpose of the annual report
is to determine the annual tax for each parcel within the CFD boundary which will be used
to cover annual costs associated with the CFD and are not obligations of the General
Fund.
ALTERNATIVES
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-Roos Act.
ATTACHMENTS
A - San Luis Ranch CFD Tax Report FY 2023-24.pdf
B - Ordinance No. 1697 (2021 Series)
Page 29 of 261
Page 30 of 261
Tax Report
San Luis Obispo CFD No. 2019-1
(San Luis Ranch)—FY 2023-24
Prepared for:
City of San Luis Obispo
Prepared by:
Economic & Planning Systems, Inc. (EPS)
EPS #211048
July 17, 2023
Page 31 of 261
Table of Contents
1. Introduction ................................................................................. 1
Purpose of the CFD ............................................................................. 1
Structure of this Report ....................................................................... 2
2. Taxable CFD Land Uses ................................................................. 4
3. Annual CFD Costs ......................................................................... 8
Annual Costs for FY 2023-24 ................................................................ 8
4. Assignment of the Maximum Special Tax and Special Tax Levy for
FY 2023-24 ................................................................................. 13
Assignment of the Special Tax ............................................................ 13
Assignment of Special Tax Priorities ..................................................... 15
Allocation of the Special Tax for FY 2023-24 ......................................... 17
Assignment of the Special Tax Levy to CFD Parcels ................................ 17
List of Maps and Tables
Map 1 CFD Boundary Map ..................................................................... 3
Map 2 CFD Single-Family Residential Large Lots ....................................... 6
Map 3 CFD High-Density Residential Large Lots ........................................ 7
Table 1 CFD Parcels and Land Uses .......................................................... 5
Table 2 Annual Cost for FY 2023-24 ........................................................ 10
Table 3 Annual Debt Service .................................................................. 12
Table 4 Special Tax Rates by Tax Category .............................................. 14
Table 5 Development Status of CFD Parcels ............................................. 16
Table 6 Allocation of the Special Tax for FY 2023-24 ................................. 18
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Tax Report: San Luis Obispo CFD No. 2019-1 (San Luis Ranch)—FY 2023-24
July 17, 2023
Economic & Planning Systems, Inc. (EPS) 1
1. Introduction
The City of San Luis Obispo (City) created a Mello-Roos Community Facilities
District (CFD) for the San Luis Ranch development (Project), located in the
San Luis Ranch Specific Plan (SLRSP) area, located west of US Highway 101 in the
southwest quadrant of the City. The CFD was formed in March 2019 to create a
land-secured funding mechanism to help fund construction of authorized facilities
of the CFD.
At the time of formation of the CFD, development plans for single-family
residential product were fully developed, but the development plan for multifamily
residential uses was still being evaluated by the developer. In addition, the
location and number of affordable housing units (which are to be tax-exempt
under the CFD) were being finalized between the developer and the City.
A Change Proceeding for the CFD was started in the spring of 2021 to amend the
Rate and Method of Apportionment to reflect changes being made to the scope of
the special tax related to final taxable unit counts for multifamily residential and
assignment of affordable units to large lot parcels in the Project.
The boundaries of the proposed CFD are coterminous with the SLRSP. Overall, the
Project area includes approximately 131.4 acres approved for up to 580 dwelling
units and commercial development, including a 200-room hotel, 100,000 square
feet of office space, and 150,000 square feet of retail and service commercial
uses. The Project includes 7.8 acres of parks, waterways, and other interior open
space. There will be 52.3 acres of farmed agricultural land in the Project area.
EPS prepared the “San Luis Ranch Financing Plan” (Financing Plan) in June 2018,
which addressed how the infrastructure needed to serve the Project will be
funded. The Financing Plan identified total infrastructure improvement costs of
$54.2 million, of which approximately $22.8 million is attributable to the Project
as a “fair-share” cost allocation for required infrastructure.
Purpose of the CFD
The CFD 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.
The CFD is authorized to issue up to $25 million in bonds. CFD bonds were issued
in June 2021 in the amount of $19,660,000. It is anticipated that more than one
CFD bond issuance will occur as the Project is built out.
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Tax Report: San Luis Obispo CFD No. 2019-1 (San Luis Ranch)—FY 2023-24
July 17, 2023
Economic & Planning Systems, Inc. (EPS) 2
The CFD was authorized to begin collecting the special tax in Fiscal Year
(FY) 2018-19. FY 2021-22 was the first year in which the special tax will be levied
against taxable parcels of the CFD.
Map 1 shows the proposed boundaries of the CFD.
Structure of this Report
This report is divided into 4 chapters, including this introductory chapter, and
includes Appendix A: Proposed Special Tax Levy for FY 2023-24.
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1050 Southwood DriveSan Luis Obispo, CA 93401P 805.544.7407 F 805.544.3863Map 1 Page 35 of 261
Tax Report: San Luis Obispo CFD No. 2019-1 (San Luis Ranch)—FY 2023-24
July 17, 2023
Economic & Planning Systems, Inc. (EPS) 4
2. Taxable CFD Land Uses
When the CFD was formed, it was intended that only market-rate residential land
uses would be subject to the special tax. The CFD is planned to allow
development of 577 residential units. Included in these 577 residential units are
22 workforce/affordable units, which will remain tax-exempt if they maintain their
deed-restricted affordable status. Residential uses occupy approximately
29.55 acres of the approximately 131 total acres encompassing the CFD.
CFD land uses are shown in Table 1, which identifies the Lot Numbers for each
land use category. The Lot Numbers correspond to those numbers shown in
Map 2 and Map 3. There are 198 low-density residential (LDR) units and
83 medium-density residential (MDR) units that have been created by the
recordation of final maps. Lot Numbers for these residential uses are shown in
Map 2.
High-density residential (HDR) units are defined as townhomes, condominiums,
and efficiency units. These land use categories are assigned to Lot Numbers
shown in Map 3. It is anticipated that there will be 80 townhomes,
96 condominiums, and 120 efficiency units constructed in the CFD.
In addition to the taxable uses discussed above, the CFD includes approximately
18.58 acres of nonresidential uses (commercial) and 81.16 acres of public uses.
Page 36 of 261
Table 1
CFD No. 2019-1 (San Luis Ranch)
CFD Parcels - FY 2023-24
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.
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1050 Southwood DriveSan Luis Obispo, CA 93401P 805.544.7407 F 805.544.3863Map 2Page 38 of 261
Map 3 Page 39 of 261
Tax Report: San Luis Obispo CFD No. 2019-1 (San Luis Ranch)—FY 2023-24
July 17, 2023
Economic & Planning Systems, Inc. (EPS) 8
3. Annual CFD Costs
The Rate and Method of Apportionment (RMA) identifies authorized costs of the
CFD that can be funded through the annual levy of the special tax on taxable
parcels. The amount of the annual levy is determined by the annual costs of the
CFD, as established by the Administrator. This chapter discusses annual CFD costs
for FY 2023-24.
Annual Costs for FY 2023-24
The RMA identifies annual costs as:
a. Administrative Expenses for such Fiscal Year.
b. Debt Service to be paid from Special Taxes during the Bond Year commencing
during such Fiscal Year.
c. The amount needed to pay other periodic costs on the Bonds, including but
not limited to credit enhancement and any rebate payments on the Bonds.
d. The amount needed to replenish the reserve fund for the Bonds to the level
required under the Bond Indenture, to the extent not included in a
computation of Annual Costs in a previous Fiscal Year.
e. The amount needed to (1) cure any delinquencies in the payment of principal
or interest on Bonds, which have occurred in the prior Fiscal Year, to the
extent not otherwise included in a computation of Annual Costs in the current
or any previous Fiscal Year, and (2) to fund any foreseeable deficiency of the
amount to be available for the payment of principal or interest on Bonds,
which are expected to occur in such Fiscal Year, to the extent not included in a
computation of Annual Costs in the current or any previous Fiscal Year.
f. The amount needed to (1) cure any delinquencies in the payment of the
Special Tax in the prior Fiscal Year, to the extent not otherwise included in a
computation of Annual Costs in the current or any previous Fiscal Year, and
(2) to fund any foreseeable deficiency in the payment of the Special Tax for
that Fiscal Year which is expected to occur in such Fiscal Year, to the extent
not included in a computation of Annual Costs in the current or any previous
Fiscal Year.
g. Costs of acquisition, construction, and improvements of Authorized Facilities
to be funded on a Pay-As-You-Go Basis, in amounts determined by the
Administrator.
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Tax Report: San Luis Obispo CFD No. 2019-1 (San Luis Ranch)—FY 2023-24
July 17, 2023
Economic & Planning Systems, Inc. (EPS) 9
h. Less any Capitalized Interest and any credits provided under a Bond
Indenture.
i. Less any available earnings on the reserve fund, Special Tax funds, available
capitalized interest, or any other available revenues of the CFD or the City
that may be used to fund Annual Costs, to the extent determined by the
Administrator.
Table 2 identifies the net annual costs for FY 2023-24 as $1,285,874.33. These
costs are detailed below.
CFD Administrative Costs
The City is authorized to fund the costs associated with administration of the CFD
each fiscal year:
a. Costs of computing Special Taxes and preparing annual Special Tax collection
schedules (whether by the City or any designee thereof or both).
b. Costs of collecting the Special Taxes (whether by the County, the City, or
otherwise).
c. Costs of remitting the Special Taxes to the Trustee.
d. Costs of the Trustee (including its legal counsel) in the discharge of the duties
required of it under the Bond Indenture.
e. Costs to the City, the CFD, or any designee thereof of complying with
arbitrage rebate requirements.
f. Costs to the City, the CFD, or any designee thereof of complying with City,
CFD, or obligated persons disclosure requirements.
g. Costs associated with preparing Special Tax disclosure statements.
h. Costs incurred in responding to public inquiries regarding the Special Taxes.
i. Costs to the City, the CFD, or designee thereof related to any appeal of the
Special Taxes.
j. Costs associated with the release of funds from an escrow account, if any.
k. Costs to the City for the issuance of Bonds authorized by the CFD that are not
recovered through the Bond sale proceeds.
l. Amounts estimated to be advanced or already advanced by the City for any
other administrative purposes, including attorney’s fees and other costs
related to collection of the Special Taxes and commencing and pursuing to
completion any foreclosure of delinquent Special Taxes.
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Table 2
CFD No. 2019-1 (San Luis Ranch)
Annual Cost for FY 2023-24
Item Amount
Beginning Special Tax Fund Balance [1] $0.00
Total Funds Available for Annual Costs $0.00
Debt Service Requirement
March 1, 2023 Interest $389,850.00
September 1, 2023 Interest $389,850.00
September 1, 2023 Principal $150,000.00
Total Debt Service $929,700.00
CFD Administrative Costs
City Staff Costs (Priority Admin) [2] $26,010.00
CFD Administration - EPS $7,717.50
Trustee Fees $2,200.00
Auditor Fees $0.00
Tax Collection Services [3] $0.00
Other Authorized Uses [4] $335,246.83
Administrative Expenses Total $371,174.33
Delinquency Coverage [5]$0.00
Total Annual Costs $1,300,874.33
LESS: Estimated Earnings on Reserve [6]$15,000.00
Net Annual Costs $1,285,874.33
"annual_costs"
[1] The fund balance for the Special Tax Fund as of June 30, 2023 was
$145,975. These funds is be used to meet CFD administration costs and
PAYGO costs that occurred prior to FY 2022-23.
[2] Priority admin was established as $25,000 annually in FY 2021-22, to be
increased 2-percent in each following fiscal year. See Page 3 of the Series
2021 Bonds Official Statement for discussion of Priority Administration Expenses
[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 2023-24, so
there are no special tax delinquency coverage requirements for FY 2023-24.
[6] Total Annual Costs are reduced by estimated earnings on the
Bond Reserve Fund.
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Tax Report: San Luis Obispo CFD No. 2019-1 (San Luis Ranch)—FY 2023-24
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Economic & Planning Systems, Inc. (EPS) 11
The City has identified costs of $26,010 for City staff costs for FY 2023-24.
In addition to City costs, the City’s tax administrator has identified costs totaling
$7,717.50 for the fiscal year. Estimated Trustee costs are $2,200.
San Luis Obispo County (County) adds a $2 charge per parcel for the collection of
the annual special tax levy. The County retains this $2 charge and remits the
special tax levy amount for each parcel, as identified in this report. As such, the
collection charges are not included in the annual cost calculation.
Debt Service
The special tax levy for FY 2023-24 will fund the debt service payments due in
calendar year 2024. A principal payment in the amount of $150,000 is due
September 1, 2024. Interest payments of $389,850 each are due March 1 and
September 1, 2024. Table 3 shows the debt service schedule. Total debt service
costs for the FY 2023-24 levy are $929,700.
Other Authorized Costs of the CFD
The City is authorized to fund the annual costs identified above. Pay-as-you-go
costs are included in this category. While not required 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
administration of the CFD, debt service, or to replenish the bond reserve fund,
may be allocated to pay-as-you-go costs identified by the developer.
The City has identified PAYGO costs in the amount of $335,246.83 for FY 2023-
24. These special tax revenues will be used to fund certain costs associated with
the planned Prado Road interchange.
Delinquency Coverage and Replenishment of the Bond Reserve Fund
The County employs the Tetter Plan for the direct charges, guaranteeing the City
that all amounts levied will be remitted to the City.
Estimated Earnings on the Bond Reserve Fund and Other Special
Funds
Annual costs may be offset by any interest earnings on the bond reserve fund,
special tax fund, or any other funds where special tax revenues have been
deposited. The City estimates that $15,000 in interest earnings will be available in
FY 2023-24 to offset annual costs.
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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 6/12/2023Z:\Shared\Projects\Oakland\211000s\211048_San Luis Ranch CFD Administration\2023 Admin\Models\211048 Model 2023Page 44 of 261
Tax Report: San Luis Obispo CFD No. 2019-1 (San Luis Ranch)—FY 2023-24
July 17, 2023
Economic & Planning Systems, Inc. (EPS) 13
4. Assignment of the Maximum Special
Tax and Special Tax Levy for
FY 2023-24
Each fiscal year, the Administrator will calculate the maximum amount of special
tax revenue that may be collected from all taxable parcels in the CFD. First, the
Administrator will increase the maximum special tax category for each tax
category by the Tax Escalation Factor of 2 percent.
The annual assignment of the maximum special tax and determination of the
special tax levy for FY 2023-24 are discussed below.
Assignment of the Special Tax
Each fiscal year, the Administrator assigns the special tax to all taxable parcels in
the CFD. For LDR and MDR parcels, a minimum annual special tax and maximum
annual special tax are assigned. For the 3 HDR categories, the minimum and
maximum annual special taxes are the same.
Tax Categories
Table 4 shows the tax categories defined by the RMA, with the stated minimum
and maximum annual special taxes. The first year in which the special tax was
authorized was FY 2018-19 (as shown in Table 4). The minimum and maximum
annual special tax is increased by the Tax Escalation Factor of 2 percent each
fiscal year through FY 2023-24 for each tax category.
For LDR and MDR tax categories, 2 tax categories are established. For LDR,
minimum annual special tax rates are the same for homes smaller than
1,850 building square feet and for those equal to or greater than 1,850 building
square feet. For MDR, minimum annual special tax rates are the same for homes
smaller than 1,600 building square feet and for those equal to or greater than
1,600 building square feet.
A higher maximum annual special tax rate is assigned to LDR and MDR parcels
that have homes constructed that fall into the higher range of building square
footages. Because the building square footage for a structure is not known until a
building permit is issued, LDR and MDR parcels are taxed at the minimum annual
special tax until a building permit has been issued, establishing the total building
square footage for a parcel.
Page 45 of 261
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 AnnualMaximum 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[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 6/12/2023Z:\Shared\Projects\Oakland\211000s\211048_San Luis Ranch CFD Administration\2023 Admin\Models\211048 Model 2023Page 46 of 261
Tax Report: San Luis Obispo CFD No. 2019-1 (San Luis Ranch)—FY 2023-24
July 17, 2023
Economic & Planning Systems, Inc. (EPS) 15
Because the issuance of the initial building permit establishes the maximum
annual square footage for a parcel, it is not intended that future additions to a
residential structure will trigger a future increase in the maximum annual special
tax established with the initial building permit.
HDR parcels will not see an increased maximum annual special tax because of the
issuance of a building permit.
Assignment of Special Tax Priorities
The special tax levy is allocated to parcels based on the prioritization of land use
development categories. The special tax allocation priorities are as follows:
1. Developed Parcel—a parcels with an issued building permit.
2. Final Map Parcel—a parcel created by the recordation of a final map.
3. Large Lot Parcel—a parcel shown in Map 2 or Map 3, as identified by
Lot Number.
4. Undeveloped Parcel—a parcel not otherwise defined above.
Table 5 shows the current development status of parcels by tax category and
shows each tax category (LDR, MDR, and the 3 HDR categories), acreage, number
of total units assigned to each tax category in the RMA, number of building
permits issued, final maps lots, and undeveloped lots. The RMA specifies that
building permits issued through May 1 of the previous fiscal year will become
developed parcels for the upcoming fiscal year.
There are building permits issued as of May 1, 2023, for the construction of
416 residential units. LDR has 121 building permits, and MDR has 81 building
permits. Note that 5 of the building permits for MDR were issued as
Workforce/Affordable Units, and 3 of the building permits for LDR were issued for
Workforce/Affordable Units. Such parcels are tax-exempt.
Building permits have been issued for construction of 70 Townhome units,
84 Condominium units (2 are Workforce/Affordable Units), and 60 Efficiency units
(3 are Workforce/Affordable Units).
In total, 416 building permits have been issued, with 403 of these parcels being
taxable.
There are a total of 161 final map parcels identified for FY 2023-24, with 9 of
these parcels identified as Workforce/Affordable Units.
Page 47 of 261
Table 5
CFD No. 2019-1 (San Luis Ranch)
Development Status of CFD Parcels
Original 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 89 9 0 98
Less than 1,850 sq. ft. 94 29 65 0 94
Workforce/Affordable Units 6 3 3 0 6
LDR Subtotal 15.51 198 121 77 0 198
Medium Density Residential (MDR)
1,600 sq. ft. and greater 5.14 40 32 8 0 44
Less than 1,600 sq. ft. 37 44 (7) 0 33
Workforce/Affordable Units 6 5 1 0 6
MDR Subtotal 5.14 83 81 2 0 83
High Density Residential (HDR)
Townhomes
Lot 5 0.32808 08
Lot 6 1.66 36 36 0 0 36
Lot 7 1.67 34 34 0 0 34
Workforce/Affordable Units 2 0 2 0 2
Townhomes Subtotal 3.65 80 70 10 0 80
Condominiums
Lot 1 1.98 58 46 12 0 60
Lot 2 1.35 36 36 0 0 34
Workforce/Affordable Units 2 2 0 0 2
Condominiums Subtotal 3.33 96 84 12 0 96
Efficiency Units
Lot 3 1.79 100 57 43 0 100
Lot 4 0.14 14 0 14 0 14
Workforce/Affordable Units 6 3 3 0 6
Efficiency Units Subtotal 1.93 120 60 60 0 120
Residential Use Totals 29.55 577 416 161 0 577
"dev_status"
[1] Building permits issued through May 1, 2023.
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Tax Report: San Luis Obispo CFD No. 2019-1 (San Luis Ranch)—FY 2023-24
July 17, 2023
Economic & Planning Systems, Inc. (EPS) 17
Allocation of the Special Tax for
FY 2023-24
Table 6 shows the FY 2023-24 minimum and maximum annual special taxes from
Table 4 and the taxable units assigned by tax priority and category. The number
of units for each category comes from Table 5.
By allocating 100 percent of the assigned special tax for all developed parcels,
a total special tax levy of $955,099.45 would be assigned for developed parcels.
Total special tax revenue available from final map parcels is $330,774.88. Total
special tax revenue from large lot parcels is $0.
To generate the special tax revenues needed to fund Net Annual Costs of
$1,285,874.33, Developed Parcels will need to be levied at 100 percent of the
maximum annual special tax (generating $955,099.45), and Final Map Parcels will
need to be levied at approximately 100 percent of the maximum annual special
tax (generating $330,774.88).
The total recommended special tax levy for FY 2023-24 is $1,285,874.33.
Assignment of the Special Tax Levy to
CFD Parcels
Appendix A shows the list of all CFD parcels, the assigned special tax from
Table 6, and the special tax allocation per unit for each parcel, based on the
categories assigned to each parcel.
Page 49 of 261
Table 6
CFD No. 2019-1 (San Luis Ranch)
Allocation of the Special Tax for FY 2023-24
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 89 $3,433.69 $305,598.53 $305,598.53 $3,433.69
Less than 1,850 square feet 29 $2,903.73 $84,208.24 $84,208.24 $2,903.73
Workforce/Affordable Units 3 $0.00 $0.00 $0.00 $0.00
LDR Subtotal 121 $389,806.77 $389,806.77
Medium Density Residential (MDR)100%
1,600 square feet or greater 32 $2,903.73 $92,919.44 $92,919.44 $2,903.73
Less than 1,600 square feet 44 $2,373.77 $104,446.04 $104,446.04 $2,373.77
Workforce/Affordable Units 5 $0.00 $0.00 $0.00 $0.00
MDR Subtotal 81 $197,365.48 $197,365.48
Townhomes 100%
Market Rate Units 70 $2,108.79 $147,615.60 $147,615.60 $2,108.79
Workforce Units 0 $0.00 $0.00 $0.00 $0.00
Townhomes Subtotal 70 $147,615.60 $147,615.60
Condominium 100%
Market Rate Units 82 $1,766.53 $144,855.40 $144,855.40 $1,766.53
Workforce Units 2 $0.00 $0.00 $0.00 $0.00
Condominium Subtotal 84 $144,855.40 $144,855.40
Efficiency Units 100%
Market Rate Units 57 $1,323.79 $75,456.19 $75,456.19 $1,323.79
Workforce Units 3 $0.00 $0.00 $0.00 $0.00
Efficiency Units Subtotal 60 $75,456.19 $75,456.19
Developed Parcel Totals 416 $955,099.45 $955,099.45
Final Map Parcels 100.00%
Market Rate Low Density Residential 74 $2,903.73 $214,876.21 $214,876.21 $2,903.73
Workforced Low Density Residential 3 $0.00 $0.00 $0.00 n/a
Market Rate Medium Density Residential 1 $2,373.77 $2,373.77 $2,373.77 $2,373.77
Workforce Medium Density Residential 1 $0.00 $0.00 $0.00 n/a
Townhomes
Market Rate Units 8 $2,108.79 $16,870.35 $16,870.35 $2,108.79
Workforce Units 2 $0.00 $0.00 $0.00 n/a
Condominium
Market Rate Units 12 $1,766.53 $21,198.35 $21,198.35 $1,766.53
Workforce Units 0 $0.00 $0.00 $0.00 n/a
Efficiency Units
Market Rate Units 57 $1,323.79 $75,456.19 $75,456.19 $1,323.79
Workforce Units 3 $0.00 $0.00 $0.00 n/a
Final Map Totals 161 $330,774.88 $330,774.88
Undeveloped Parcels 0%
Townhomes 0 $2,108.79 $0.00 $0.00 $0.00
Condominiums 0 $1,766.53 $0.00 $0.00 $0.00
Efficiency Units 0 $1,323.79 $0.00 $0.00 $0.00
Undeveloped Parcel Totals 0 $0.00 $0.00
CFD Totals 577 $1,285,874.33 $1,285,874.33
"tax_alloc"
[1] From Table 4.
[2] Proposed special tax allocation per unit for FY 2023-24.
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APPENDIX A:
Proposed Special Tax Levy for
FY 2023-24
Page 51 of 261
Appendix A Page 1 of 13
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 $2,903.73 $3,433.69 100% $2,903.73
053-154-002 LDR FM $2,903.73 $3,433.69 100% $2,903.73
053-154-003 LDR FM $2,903.73 $3,433.69 100% $2,903.73
053-154-004 LDR FM $2,903.73 $3,433.69 100% $2,903.73
053-154-005 LDR FM $2,903.73 $3,433.69 100% $2,903.73
053-154-006 LDR FM $2,903.73 $3,433.69 100% $2,903.73
053-154-007 LDR FM $2,903.73 $3,433.69 100% $2,903.73
053-154-008 LDR FM $2,903.73 $3,433.69 100% $2,903.73
053-154-009 LDR FM $2,903.73 $3,433.69 100% $2,903.73
053-154-010 LDR DP $2,903.73 $3,433.69 100% $2,903.73
053-154-011 LDR DP $2,903.73 $3,433.69 100% $3,433.69
053-154-012 LDR DP $2,903.73 $3,433.69 100% $3,433.69
053-154-013 LDR DP $2,903.73 $3,433.69 100% $2,903.73
053-154-014 LDR DP $2,903.73 $3,433.69 100% $3,433.69
053-154-015 LDR AW $2,903.73 $3,433.69 0% $0.00
053-154-016 LDR FM $2,903.73 $3,433.69 100% $2,903.73
053-154-017 LDR FM $2,903.73 $3,433.69 100% $2,903.73
053-154-018 LDR FM $2,903.73 $3,433.69 100% $2,903.73
053-154-019 LDR FM $2,903.73 $3,433.69 100% $2,903.73
053-154-020 LDR FM $2,903.73 $3,433.69 100% $2,903.73
053-154-021 LDR FM $2,903.73 $3,433.69 100% $2,903.73
053-154-022 LDR FM $2,903.73 $3,433.69 100% $2,903.73
053-154-023 LDR FM $2,903.73 $3,433.69 100% $2,903.73
053-154-024 LDR FM $2,903.73 $3,433.69 100% $2,903.73
053-154-025 LDR FM $2,903.73 $3,433.69 100% $2,903.73
053-154-026 LDR FM $2,903.73 $3,433.69 100% $2,903.73
053-154-027 LDR FM $2,903.73 $3,433.69 100% $2,903.73
053-154-028 LDR FM $2,903.73 $3,433.69 100% $2,903.73
053-154-029 LDR FM $2,903.73 $3,433.69 100% $2,903.73
053-154-030 LDR FM $2,903.73 $3,433.69 100% $2,903.73
053-154-031 LDR AW $2,903.73 $3,433.69 0% $0.00
053-154-032 LDR FM $2,903.73 $3,433.69 100% $2,903.73
053-154-033 LDR FM $2,903.73 $3,433.69 100% $2,903.73
Proposed Special Tax Levy for FY 2023-24
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Appendix A Page 2 of 13
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 2023-24
053-154-034 LDR FM $2,903.73 $3,433.69 100% $2,903.73
053-154-035 LDR FM $2,903.73 $3,433.69 100% $2,903.73
053-154-036 LDR FM $2,903.73 $3,433.69 100% $2,903.73
053-154-037 LDR FM $2,903.73 $3,433.69 100% $2,903.73
053-154-038 LDR FM $2,903.73 $3,433.69 100% $2,903.73
053-154-039 LDR FM $2,903.73 $3,433.69 100% $2,903.73
053-154-040 LDR FM $2,903.73 $3,433.69 100% $2,903.73
053-154-041 LDR FM $2,903.73 $3,433.69 100% $2,903.73
053-154-042 LDR FM $2,903.73 $3,433.69 100% $2,903.73
053-154-043 LDR FM $2,903.73 $3,433.69 100% $2,903.73
053-154-044 LDR FM $2,903.73 $3,433.69 100% $2,903.73
053-154-045 LDR FM $2,903.73 $3,433.69 100% $2,903.73
053-154-046 LDR FM $2,903.73 $3,433.69 100% $2,903.73
053-154-047 LDR FM $2,903.73 $3,433.69 100% $2,903.73
053-154-048 LDR FM $2,903.73 $3,433.69 100% $2,903.73
053-154-049 LDR FM $2,903.73 $3,433.69 100% $2,903.73
053-154-050 LDR FM $2,903.73 $3,433.69 100% $2,903.73
053-154-051 LDR FM $2,903.73 $3,433.69 100% $2,903.73
053-154-052 LDR FM $2,903.73 $3,433.69 100% $2,903.73
053-154-053 LDR FM $2,903.73 $3,433.69 100% $2,903.73
053-154-054 LDR FM $2,903.73 $3,433.69 100% $2,903.73
053-154-055 LDR FM $2,903.73 $3,433.69 100% $2,903.73
053-154-056 LDR FM $2,903.73 $3,433.69 100% $2,903.73
053-154-057 LDR FM $2,903.73 $3,433.69 100% $2,903.73
053-154-058 LDR FM $2,903.73 $3,433.69 100% $2,903.73
053-154-059 LDR FM $2,903.73 $3,433.69 100% $2,903.73
053-154-060 LDR DP $2,903.73 $3,433.69 100% $2,903.73
053-154-061 LDR DP $2,903.73 $3,433.69 100% $2,903.73
053-154-062 LDR DP $2,903.73 $3,433.69 100% $3,433.69
053-154-063 LDR DP $2,903.73 $3,433.69 100% $3,433.69
053-154-064 LDR DP $2,903.73 $3,433.69 100% $3,433.69
053-154-065 LDR DP $2,903.73 $3,433.69 100% $2,903.73
053-154-066 LDR DP $2,903.73 $3,433.69 100% $3,433.69
053-154-067 LDR FM $2,903.73 $3,433.69 100% $2,903.73
053-154-068 LDR FM $2,903.73 $3,433.69 100% $2,903.73
053-154-069 LDR FM $2,903.73 $3,433.69 100% $2,903.73
053-154-070 LDR FM $2,903.73 $3,433.69 100% $2,903.73
053-154-071 LDR AW $2,903.73 $3,433.69 0% $0.00
053-154-072 LDR FM $2,903.73 $3,433.69 100% $2,903.73
053-154-073 LDR FM $2,903.73 $3,433.69 100% $2,903.73
053-154-074 LDR FM $2,903.73 $3,433.69 100% $2,903.73
053-154-075 LDR FM $2,903.73 $3,433.69 100% $2,903.73
053-154-076 LDR FM $2,903.73 $3,433.69 100% $2,903.73
053-154-077 LDR FM $2,903.73 $3,433.69 100% $2,903.73
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
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Appendix A Page 3 of 13
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 2023-24
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 DP $2,903.73 $3,433.69 100% $3,433.69
053-155-003 LDR DP $2,903.73 $3,433.69 100% $3,433.69
053-155-004 LDR DP $2,903.73 $3,433.69 100% $3,433.69
053-155-005 LDR DP $2,903.73 $3,433.69 100% $3,433.69
053-155-006 LDR DP $2,903.73 $3,433.69 100% $3,433.69
053-155-007 LDR DP $2,903.73 $3,433.69 100% $3,433.69
053-155-008 LDR DP $2,903.73 $3,433.69 100% $2,903.73
053-155-009 LDR DP $2,903.73 $3,433.69 100% $3,433.69
053-155-010 LDR DP $2,903.73 $3,433.69 100% $3,433.69
053-155-011 LDR DP $2,903.73 $3,433.69 100% $3,433.69
053-155-012 LDR DP $2,903.73 $3,433.69 100% $3,433.69
053-155-013 LDR DP $2,903.73 $3,433.69 100% $3,433.69
053-155-014 LDR DP $2,903.73 $3,433.69 100% $2,903.73
053-155-015 LDR DP $2,903.73 $3,433.69 100% $3,433.69
053-155-016 LDR DP $2,903.73 $3,433.69 100% $3,433.69
053-155-017 LDR DP $2,903.73 $3,433.69 100% $3,433.69
053-155-018 LDR DP $2,903.73 $3,433.69 100% $3,433.69
053-155-019 LDR DP $2,903.73 $3,433.69 100% $3,433.69
053-155-020 LDR DP $2,903.73 $3,433.69 100% $3,433.69
053-155-021 LDR DP $2,903.73 $3,433.69 100% $3,433.69
053-155-022 LDR DP $2,903.73 $3,433.69 100% $2,903.73
053-155-023 LDR DP $2,903.73 $3,433.69 100% $3,433.69
053-155-024 LDR DP $2,903.73 $3,433.69 100% $3,433.69
053-155-025 LDR DP $2,903.73 $3,433.69 100% $3,433.69
053-155-026 LDR DP $2,903.73 $3,433.69 100% $2,903.73
053-155-027 LDR DP $2,903.73 $3,433.69 100% $3,433.69
053-155-028 LDR DP $2,903.73 $3,433.69 100% $3,433.69
053-155-029 LDR DP $2,903.73 $3,433.69 100% $3,433.69
053-155-030 LDR DP $2,903.73 $3,433.69 100% $3,433.69
053-155-031 LDR DP $2,903.73 $3,433.69 100% $3,433.69
053-155-032 LDR DP $2,903.73 $3,433.69 100% $3,433.69
053-155-033 LDR DP $2,903.73 $3,433.69 100% $3,433.69
053-155-034 LDR DP $2,903.73 $3,433.69 100% $2,903.73
053-155-035 LDR DP $2,903.73 $3,433.69 100% $2,903.73
053-155-036 LDR DP $2,903.73 $3,433.69 100% $3,433.69
053-155-037 LDR DP $2,903.73 $3,433.69 100% $3,433.69
053-155-038 LDR DP $2,903.73 $3,433.69 100% $3,433.69
053-155-039 LDR DP $2,903.73 $3,433.69 100% $3,433.69
053-155-040 LDR DP $2,903.73 $3,433.69 100% $2,903.73
053-155-041 LDR DP $2,903.73 $3,433.69 100% $3,433.69
053-155-042 LDR DP $2,903.73 $3,433.69 100% $3,433.69
053-155-043 LDR DP $2,903.73 $3,433.69 100% $2,903.73
053-155-044 LDR DP $2,903.73 $3,433.69 100% $3,433.69
053-155-045 LDR DP $2,903.73 $3,433.69 100% $3,433.69
053-155-046 LDR DP $2,903.73 $3,433.69 100% $3,433.69
Prepared by EPS 7/17/2023 Z:\Shared\Projects\Oakland\211000s\211048_San Luis Ranch CFD Administration\2023 Admin\Models\211048 Parcel Master for FY 2023-24Page 54 of 261
Appendix A Page 4 of 13
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 2023-24
053-155-047 LDR DP $2,903.73 $3,433.69 100% $3,433.69
053-155-048 LDR DP $2,903.73 $3,433.69 100% $3,433.69
053-155-049 LDR DP $2,903.73 $3,433.69 100% $3,433.69
053-155-050 LDR DP $2,903.73 $3,433.69 100% $2,903.73
053-155-051 LDR DP $2,903.73 $3,433.69 100% $2,903.73
053-155-052 LDR AW $0.00 $0.00 0% $0.00
053-155-053 LDR DP $2,903.73 $3,433.69 100% $3,433.69
053-155-054 LDR DP $2,903.73 $3,433.69 100% $3,433.69
053-155-055 LDR DP $2,903.73 $3,433.69 100% $3,433.69
053-155-056 LDR DP $2,903.73 $3,433.69 100% $3,433.69
053-155-057 LDR DP $2,903.73 $3,433.69 100% $3,433.69
053-155-058 LDR DP $2,903.73 $3,433.69 100% $3,433.69
053-155-059 LDR DP $2,903.73 $3,433.69 100% $2,903.73
053-155-060 LDR DP $2,903.73 $3,433.69 100% $3,433.69
053-155-061 LDR DP $2,903.73 $3,433.69 100% $3,433.69
053-155-062 LDR DP $2,903.73 $3,433.69 100% $3,433.69
053-155-063 LDR DP $2,903.73 $3,433.69 100% $2,903.73
053-155-064 LDR DP $2,903.73 $3,433.69 100% $3,433.69
053-155-065 LDR FM $2,903.73 $3,433.69 100% $2,903.73
053-155-066 LDR DP $2,903.73 $3,433.69 100% $3,433.69
053-155-067 LDR DP $2,903.73 $3,433.69 100% $3,433.69
053-155-068 LDR DP $2,903.73 $3,433.69 100% $3,433.69
053-155-069 LDR DP $2,903.73 $3,433.69 100% $3,433.69
053-155-070 LDR DP $2,903.73 $3,433.69 100% $2,903.73
053-155-071 LDR FM $2,903.73 $3,433.69 100% $2,903.73
053-155-072 LDR FM $2,903.73 $3,433.69 100% $2,903.73
053-155-073 LDR FM $2,903.73 $3,433.69 100% $2,903.73
053-155-074 LDR FM $2,903.73 $3,433.69 100% $2,903.73
053-155-075 LDR FM $2,903.73 $3,433.69 100% $2,903.73
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 $2,903.73 $3,433.69 100% $3,433.69
053-156-004 LDR DP $2,903.73 $3,433.69 100% $3,433.69
053-156-005 LDR AW $2,903.73 $3,433.69 0% $0.00
053-156-006 LDR DP $2,903.73 $3,433.69 100% $3,433.69
053-156-007 LDR DP $2,903.73 $3,433.69 100% $3,433.69
053-156-008 LDR DP $2,903.73 $3,433.69 100% $3,433.69
053-156-009 LDR AW $2,903.73 $3,433.69 0% $0.00
053-156-010 LDR DP $2,903.73 $3,433.69 100% $2,903.73
053-156-011 LDR DP $2,903.73 $3,433.69 100% $3,433.69
053-156-012 LDR DP $2,903.73 $3,433.69 100% $3,433.69
Prepared by EPS 7/17/2023 Z:\Shared\Projects\Oakland\211000s\211048_San Luis Ranch CFD Administration\2023 Admin\Models\211048 Parcel Master for FY 2023-24Page 55 of 261
Appendix A Page 5 of 13
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 2023-24
053-156-013 LDR DP $2,903.73 $3,433.69 100% $3,433.69
053-156-014 LDR DP $2,903.73 $3,433.69 100% $3,433.69
053-156-015 LDR DP $2,903.73 $3,433.69 100% $2,903.73
053-156-016 LDR DP $2,903.73 $3,433.69 100% $3,433.69
053-156-017 LDR DP $2,903.73 $3,433.69 100% $3,433.69
053-156-018 LDR DP $2,903.73 $3,433.69 100% $2,903.73
053-156-019 LDR DP $2,903.73 $3,433.69 100% $3,433.69
053-156-020 LDR DP $2,903.73 $3,433.69 100% $3,433.69
053-156-021 LDR DP $2,903.73 $3,433.69 100% $3,433.69
053-156-022 LDR DP $2,903.73 $3,433.69 100% $2,903.73
053-156-023 LDR DP $2,903.73 $3,433.69 100% $2,903.73
053-156-024 LDR DP $2,903.73 $3,433.69 100% $2,903.73
053-156-025 LDR DP $2,903.73 $3,433.69 100% $3,433.69
053-156-026 LDR DP $2,903.73 $3,433.69 100% $2,903.73
053-156-027 LDR DP $2,903.73 $3,433.69 100% $2,903.73
053-156-028 LDR DP $2,903.73 $3,433.69 100% $3,433.69
053-156-029 LDR DP $2,903.73 $3,433.69 100% $3,433.69
053-156-030 LDR DP $2,903.73 $3,433.69 100% $3,433.69
053-156-031 LDR DP $2,903.73 $3,433.69 100% $2,903.73
053-156-032 LDR DP $2,903.73 $3,433.69 100% $3,433.69
053-156-033 LDR DP $2,903.73 $3,433.69 100% $3,433.69
053-156-034 LDR DP $2,903.73 $3,433.69 100% $2,903.73
053-156-035 LDR DP $2,903.73 $3,433.69 100% $3,433.69
053-156-036 LDR DP $2,903.73 $3,433.69 100% $3,433.69
053-156-037 LDR DP $2,903.73 $3,433.69 100% $3,433.69
053-156-038 LDR DP $2,903.73 $3,433.69 100% $3,433.69
053-156-039 LDR DP $2,903.73 $3,433.69 100% $3,433.69
053-156-040 LDR DP $2,903.73 $3,433.69 100% $3,433.69
053-156-041 LDR DP $2,903.73 $3,433.69 100% $3,433.69
053-156-042 LDR DP $2,903.73 $3,433.69 100% $2,903.73
053-156-043 LDR DP $2,903.73 $3,433.69 100% $3,433.69
053-156-044 LDR FM $2,903.73 $3,433.69 100% $2,903.73
053-156-045 LDR FM $2,903.73 $3,433.69 100% $2,903.73
053-156-046 LDR FM $2,903.73 $3,433.69 100% $2,903.73
053-156-047 LDR FM $2,903.73 $3,433.69 100% $2,903.73
053-156-048 LDR FM $2,903.73 $3,433.69 100% $2,903.73
053-156-049 LDR FM $2,903.73 $3,433.69 100% $2,903.73
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 $2,373.77 $2,903.73 100% $2,903.73
053-156-053 MDR DP $2,373.77 $2,903.73 100% $2,373.77
053-156-054 MDR DP $2,373.77 $2,903.73 100% $2,373.77
053-156-055 MDR DP $2,373.77 $2,903.73 100% $2,903.73
053-156-056 MDR DP $2,373.77 $2,903.73 100% $2,903.73
053-156-057 MDR DP $2,373.77 $2,903.73 100% $2,903.73
053-156-058 MDR DP $2,373.77 $2,903.73 100% $2,903.73
053-156-059 MDR DP $2,373.77 $2,903.73 100% $2,373.77
Prepared by EPS 7/17/2023 Z:\Shared\Projects\Oakland\211000s\211048_San Luis Ranch CFD Administration\2023 Admin\Models\211048 Parcel Master for FY 2023-24Page 56 of 261
Appendix A Page 6 of 13
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 2023-24
053-156-060 MDR DP $2,373.77 $2,903.73 100% $2,373.77
053-156-061 MDR DP $2,373.77 $2,903.73 100% $2,903.73
053-156-062 MDR DP $2,373.77 $2,903.73 100% $2,373.77
053-156-063 MDR DP $2,373.77 $2,903.73 100% $2,903.73
053-156-064 MDR DP $2,373.77 $2,903.73 100% $2,373.77
053-156-065 MDR DP $2,373.77 $2,903.73 100% $2,373.77
053-156-066 MDR DP $2,373.77 $2,903.73 100% $2,903.73
053-156-067 MDR DP $2,373.77 $2,903.73 100% $2,373.77
053-156-068 MDR DP $2,373.77 $2,903.73 100% $2,903.73
053-156-069 MDR DP $2,373.77 $2,903.73 100% $2,373.77
053-156-070 MDR AW $2,373.77 $2,903.73 0% $0.00
053-156-071 MDR DP $2,373.77 $2,903.73 100% $2,903.73
053-156-072 MDR DP $2,373.77 $2,903.73 100% $2,373.77
053-156-073 MDR DP $2,373.77 $2,903.73 100% $2,373.77
053-156-074 MDR DP $2,373.77 $2,903.73 100% $2,373.77
053-156-075 MDR DP $2,373.77 $2,903.73 100% $2,903.73
053-156-076 MDR AW $0.00 $0.00 0% $0.00
053-156-077 MDR DP $2,373.77 $2,903.73 100% $2,373.77
053-156-078 MDR DP $2,373.77 $2,903.73 100% $2,373.77
053-156-079 MDR DP $2,373.77 $2,903.73 100% $2,903.73
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 $2,373.77 $2,903.73 100% $2,373.77
053-157-002 MDR DP $2,373.77 $2,903.73 100% $2,373.77
053-157-003 MDR DP $2,373.77 $2,903.73 100% $2,903.73
053-157-004 MDR DP $2,373.77 $2,903.73 100% $2,373.77
053-157-005 MDR DP $2,373.77 $2,903.73 100% $2,903.73
053-157-006 MDR DP $2,373.77 $2,903.73 100% $2,373.77
053-157-007 MDR DP $2,373.77 $2,903.73 100% $2,373.77
053-157-008 MDR DP $2,373.77 $2,903.73 100% $2,373.77
053-157-009 MDR DP $2,373.77 $2,903.73 100% $2,373.77
053-157-010 MDR DP $2,373.77 $2,903.73 100% $2,903.73
053-157-011 MDR DP $2,373.77 $2,903.73 100% $2,373.77
053-157-012 MDR DP $2,373.77 $2,903.73 100% $2,903.73
053-157-013 MDR DP $2,373.77 $2,903.73 100% $2,903.73
053-157-014 MDR FM $2,373.77 $2,903.73 100% $2,373.77
053-157-015 MDR DP $2,373.77 $2,903.73 100% $2,373.77
053-157-016 MDR DP $2,373.77 $2,903.73 100% $2,903.73
053-157-017 MDR DP $2,373.77 $2,903.73 100% $2,373.77
053-157-018 MDR DP $2,373.77 $2,903.73 100% $2,903.73
053-157-019 MDR AW $0.00 $0.00 0% $0.00
053-157-020 MDR DP $2,373.77 $2,903.73 100% $2,903.73
053-157-021 MDR DP $2,373.77 $2,903.73 100% $2,373.77
053-157-022 MDR DP $2,373.77 $2,903.73 100% $2,373.77
053-157-023 MDR DP $2,373.77 $2,903.73 100% $2,903.73
053-157-024 MDR DP $2,373.77 $2,903.73 100% $2,903.73
053-157-025 MDR DP $2,373.77 $2,903.73 100% $2,373.77
Prepared by EPS 7/17/2023 Z:\Shared\Projects\Oakland\211000s\211048_San Luis Ranch CFD Administration\2023 Admin\Models\211048 Parcel Master for FY 2023-24Page 57 of 261
Appendix A Page 7 of 13
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 2023-24
053-157-026 MDR DP $2,373.77 $2,903.73 100% $2,373.77
053-157-027 MDR DP $2,373.77 $2,903.73 100% $2,903.73
053-157-028 MDR DP $2,373.77 $2,903.73 100% $2,373.77
053-157-029 MDR DP $2,373.77 $2,903.73 100% $2,373.77
053-157-030 MDR DP $2,373.77 $2,903.73 100% $2,903.73
053-157-031 MDR DP $2,373.77 $2,903.73 100% $2,373.77
053-157-032 MDR DP $2,373.77 $2,903.73 100% $2,373.77
053-157-033 MDR DP $2,373.77 $2,903.73 100% $2,903.73
053-157-034 MDR DP $2,373.77 $2,903.73 100% $2,903.73
053-157-035 MDR AW $2,373.77 $2,903.73 0% $0.00
053-157-036 MDR DP $2,373.77 $2,903.73 100% $2,373.77
053-157-037 MDR DP $2,373.77 $2,903.73 100% $2,903.73
053-157-038 MDR DP $2,373.77 $2,903.73 100% $2,373.77
053-157-039 MDR DP $2,373.77 $2,903.73 100% $2,373.77
053-157-040 MDR DP $2,373.77 $2,903.73 100% $2,903.73
053-157-041 MDR DP $2,373.77 $2,903.73 100% $2,373.77
053-157-042 MDR DP $2,373.77 $2,903.73 100% $2,373.77
053-157-043 MDR DP $2,373.77 $2,903.73 100% $2,373.77
053-157-044 MDR DP $2,373.77 $2,903.73 100% $2,903.73
053-157-045 MDR AW $2,373.77 $2,903.73 0% $0.00
053-157-046 MDR DP $2,373.77 $2,903.73 100% $2,903.73
053-157-047 MDR DP $2,373.77 $2,903.73 100% $2,373.77
053-157-048 MDR DP $2,373.77 $2,903.73 100% $2,373.77
053-157-049 MDR DP $2,373.77 $2,903.73 100% $2,373.77
053-157-050 MDR DP $2,373.77 $2,903.73 100% $2,373.77
053-157-051 MDR DP $2,373.77 $2,903.73 100% $2,903.73
053-157-052 MDR DP $2,373.77 $2,903.73 100% $2,373.77
053-157-053 MDR DP $2,373.77 $2,903.73 100% $2,373.77
053-157-054 MDR DP $2,373.77 $2,903.73 100% $2,903.73
053-601-005 TH DP $2,067.45 $2,067.45 100% $0.00
053-601-008 0 UP $0.00 $0.00 0% $0.00
053-601-009 0 UP $0.00 $0.00 0% $0.00
053-601-010 0 UP $0.00 $0.00 0% $0.00
053-601-011 0 UP $0.00 $0.00 0% $0.00
053-601-014 CON DP $1,766.53 $1,766.53 100% $81,260.35
053-602-026 Exempt UP $0.00 $0.00 0% $0.00
053-602-028 0 UP $0.00 $0.00 0% $0.00
053-602-030 0 UP $0.00 $0.00 0% $0.00
053-602-031 CON DP $1,766.53 $1,766.53 100% $1,766.53
053-602-032 CON DP $1,766.53 $1,766.53 100% $1,766.53
053-602-033 CON DP $1,766.53 $1,766.53 100% $1,766.53
053-602-034 CON DP $1,766.53 $1,766.53 100% $1,766.53
053-602-035 CON DP $1,766.53 $1,766.53 100% $1,766.53
053-602-036 CON DP $1,766.53 $1,766.53 100% $1,766.53
053-602-037 CON DP $1,766.53 $1,766.53 100% $1,766.53
053-602-038 CON DP $1,766.53 $1,766.53 100% $1,766.53
053-602-039 CON DP $1,766.53 $1,766.53 100% $1,766.53
Prepared by EPS 7/17/2023 Z:\Shared\Projects\Oakland\211000s\211048_San Luis Ranch CFD Administration\2023 Admin\Models\211048 Parcel Master for FY 2023-24Page 58 of 261
Appendix A Page 8 of 13
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 2023-24
053-602-040 CON DP $1,766.53 $1,766.53 100% $1,766.53
053-602-041 CON DP $1,766.53 $1,766.53 100% $1,766.53
053-602-042 CON DP $1,766.53 $1,766.53 100% $1,766.53
053-602-043 CON DP $1,766.53 $1,766.53 100% $1,766.53
053-602-044 CON DP $1,766.53 $1,766.53 100% $1,766.53
053-602-045 CON DP $1,766.53 $1,766.53 100% $1,766.53
053-602-046 CON DP $1,766.53 $1,766.53 100% $1,766.53
053-602-047 CON DP $1,766.53 $1,766.53 100% $1,766.53
053-602-048 CON DP $1,766.53 $1,766.53 100% $1,766.53
053-602-049 CON DP $1,766.53 $1,766.53 100% $1,766.53
053-602-050 CON DP $1,766.53 $1,766.53 100% $1,766.53
053-602-051 CON DP $1,766.53 $1,766.53 100% $1,766.53
053-602-052 CON DP $1,766.53 $1,766.53 100% $1,766.53
053-602-053 CON DP $1,766.53 $1,766.53 100% $1,766.53
053-602-054 CON DP $1,766.53 $1,766.53 100% $1,766.53
053-602-055 CON Exempt $0.00 $0.00 0% $0.00
053-602-056 CON DP $1,766.53 $1,766.53 100% $1,766.53
053-602-057 CON DP $1,766.53 $1,766.53 100% $1,766.53
053-602-058 CON DP $1,766.53 $1,766.53 100% $1,766.53
053-602-059 CON DP $1,766.53 $1,766.53 100% $1,766.53
053-602-060 CON DP $1,766.53 $1,766.53 100% $1,766.53
053-602-061 CON DP $1,766.53 $1,766.53 100% $1,766.53
053-602-062 CON DP $1,766.53 $1,766.53 100% $1,766.53
053-602-063 CON DP $1,766.53 $1,766.53 100% $1,766.53
053-602-064 CON DP $1,766.53 $1,766.53 100% $1,766.53
053-602-065 CON DP $1,766.53 $1,766.53 100% $1,766.53
053-602-066 CON DP $1,766.53 $1,766.53 100% $1,766.53
053-602-067 CON DP $1,766.53 $1,766.53 100% $1,766.53
053-602-068 CON Exempt $0.00 $0.00 0% $0.00
053-602-069 CON FM $1,766.53 $1,766.53 100% $1,766.53
053-602-070 CON FM $1,766.53 $1,766.53 100% $1,766.53
053-602-071 CON FM $1,766.53 $1,766.53 100% $1,766.53
053-602-072 CON FM $1,766.53 $1,766.53 100% $1,766.53
053-602-073 CON FM $1,766.53 $1,766.53 100% $1,766.53
053-602-074 CON FM $1,766.53 $1,766.53 100% $1,766.53
053-602-075 CON FM $1,766.53 $1,766.53 100% $1,766.53
053-602-076 CON FM $1,766.53 $1,766.53 100% $1,766.53
053-602-077 CON FM $1,766.53 $1,766.53 100% $1,766.53
053-602-078 CON FM $1,766.53 $1,766.53 100% $1,766.53
053-602-079 CON FM $1,766.53 $1,766.53 100% $1,766.53
053-602-080 CON FM $1,766.53 $1,766.53 100% $1,766.53
053-603-003 Exempt 0 $0.00 $0.00 0% $0.00
053-603-004 TH DP $2,108.79 $2,108.79 100% $2,108.79
053-603-005 TH DP $2,108.79 $2,108.79 100% $2,108.79
053-603-006 TH DP $2,108.79 $2,108.79 100% $2,108.79
053-603-007 TH DP $2,108.79 $2,108.79 100% $2,108.79
053-603-008 TH DP $2,108.79 $2,108.79 100% $2,108.79
Prepared by EPS 7/17/2023 Z:\Shared\Projects\Oakland\211000s\211048_San Luis Ranch CFD Administration\2023 Admin\Models\211048 Parcel Master for FY 2023-24Page 59 of 261
Appendix A Page 9 of 13
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 2023-24
053-603-009 TH DP $2,108.79 $2,108.79 100% $2,108.79
053-603-010 TH DP $2,108.79 $2,108.79 100% $2,108.79
053-603-011 TH AW $0.00 $0.00 0% $0.00
053-603-012 TH DP $2,108.79 $2,108.79 100% $2,108.79
053-603-013 TH DP $2,108.79 $2,108.79 100% $2,108.79
053-603-014 TH DP $2,108.79 $2,108.79 100% $2,108.79
053-603-015 TH DP $2,108.79 $2,108.79 100% $2,108.79
053-603-018 TH UP $2,108.79 $2,108.79 0% $0.00
053-603-020 Exempt Exempt $0.00 $0.00 0% $0.00
053-603-021 TH DP $2,108.79 $2,108.79 100% $2,108.79
053-603-022 TH DP $2,108.79 $2,108.79 100% $2,108.79
053-603-023 TH DP $2,108.79 $2,108.79 100% $2,108.79
053-603-024 TH DP $2,108.79 $2,108.79 100% $2,108.79
053-603-025 TH DP $2,108.79 $2,108.79 100% $2,108.79
053-603-026 TH DP $2,108.79 $2,108.79 100% $2,108.79
053-603-027 TH DP $2,108.79 $2,108.79 100% $2,108.79
053-603-028 TH DP $2,108.79 $2,108.79 100% $2,108.79
053-603-029 TH DP $2,108.79 $2,108.79 100% $2,108.79
053-603-030 TH DP $2,108.79 $2,108.79 100% $2,108.79
053-603-031 TH DP $2,108.79 $2,108.79 100% $2,108.79
053-603-032 TH DP $2,108.79 $2,108.79 100% $2,108.79
053-603-033 TH Exempt $0.00 $0.00 0% $0.00
053-603-034 TH DP $2,108.79 $2,108.79 100% $2,108.79
053-603-035 TH DP $2,108.79 $2,108.79 100% $2,108.79
053-603-036 TH DP $2,108.79 $2,108.79 100% $2,108.79
053-603-037 TH DP $2,108.79 $2,108.79 100% $2,108.79
053-603-038 TH DP $2,108.79 $2,108.79 100% $2,108.79
053-603-039 TH DP $2,108.79 $2,108.79 100% $2,108.79
053-603-040 TH DP $2,108.79 $2,108.79 100% $2,108.79
053-603-041 TH DP $2,108.79 $2,108.79 100% $2,108.79
053-603-042 TH DP $2,108.79 $2,108.79 100% $2,108.79
053-603-043 TH DP $2,108.79 $2,108.79 100% $2,108.79
053-603-044 TH DP $2,108.79 $2,108.79 100% $2,108.79
053-603-045 TH DP $2,108.79 $2,108.79 100% $2,108.79
053-603-046 Exempt Exempt $0.00 $0.00 0% $0.00
053-603-047 TH DP $2,108.79 $2,108.79 100% $2,108.79
053-603-048 TH DP $2,108.79 $2,108.79 100% $2,108.79
053-603-049 TH DP $2,108.79 $2,108.79 100% $2,108.79
053-603-050 TH AW $0.00 $0.00 0% $0.00
053-603-051 TH DP $2,108.79 $2,108.79 100% $2,108.79
053-603-052 TH DP $2,108.79 $2,108.79 100% $2,108.79
053-603-053 TH DP $2,108.79 $2,108.79 100% $2,108.79
053-603-054 TH DP $2,108.79 $2,108.79 100% $2,108.79
053-603-055 TH DP $2,108.79 $2,108.79 100% $2,108.79
053-603-056 TH DP $2,108.79 $2,108.79 100% $2,108.79
053-603-057 TH DP $2,108.79 $2,108.79 100% $2,108.79
053-603-058 TH DP $2,108.79 $2,108.79 100% $2,108.79
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Appendix A Page 10 of 13
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 2023-24
053-603-059 TH DP $2,108.79 $2,108.79 100% $2,108.79
053-603-060 TH DP $2,108.79 $2,108.79 100% $2,108.79
053-603-061 TH DP $2,108.79 $2,108.79 100% $2,108.79
053-603-062 TH DP $2,108.79 $2,108.79 100% $2,108.79
053-603-063 TH DP $2,108.79 $2,108.79 100% $2,108.79
053-603-064 TH DP $2,108.79 $2,108.79 100% $2,108.79
053-603-065 TH Exempt $0.00 $0.00 0% $0.00
053-603-066 TH DP $2,108.79 $2,108.79 100% $2,108.79
053-603-067 TH DP $2,108.79 $2,108.79 100% $2,108.79
053-603-068 TH DP $2,108.79 $2,108.79 100% $2,108.79
053-603-069 TH DP $2,108.79 $2,108.79 100% $2,108.79
053-603-070 TH DP $2,108.79 $2,108.79 100% $2,108.79
053-603-071 TH DP $2,108.79 $2,108.79 100% $2,108.79
053-603-072 TH DP $2,108.79 $2,108.79 100% $2,108.79
053-603-073 TH DP $2,108.79 $2,108.79 100% $2,108.79
053-603-074 TH DP $2,108.79 $2,108.79 100% $2,108.79
053-603-075 TH DP $2,108.79 $2,108.79 100% $2,108.79
053-603-076 TH DP $2,108.79 $2,108.79 100% $2,108.79
053-603-077 TH DP $2,108.79 $2,108.79 100% $2,108.79
053-603-078 TH DP $2,108.79 $2,108.79 100% $2,108.79
053-603-079 TH DP $2,108.79 $2,108.79 100% $2,108.79
053-603-080 TH DP $2,108.79 $2,108.79 100% $2,108.79
053-603-081 TH DP $2,108.79 $2,108.79 100% $2,108.79
053-603-082 TH DP $2,108.79 $2,108.79 100% $2,108.79
053-603-083 TH DP $2,108.79 $2,108.79 100% $2,108.79
053-603-084 TH Exempt $0.00 $0.00 0% $0.00
053-604-001 EFF Exempt $0.00 $0.00 0% $0.00
053-604-002 EFF FM $1,323.79 $1,323.79 100% $1,323.79
053-604-003 EFF FM $1,323.79 $1,323.79 100% $1,323.79
053-604-004 EFF FM $1,323.79 $1,323.79 100% $1,323.79
053-604-005 EFF FM $1,323.79 $1,323.79 100% $1,323.79
053-604-006 EFF FM $1,323.79 $1,323.79 100% $1,323.79
053-604-007 EFF FM $1,323.79 $1,323.79 100% $1,323.79
053-604-008 EFF FM $1,323.79 $1,323.79 100% $1,323.79
053-604-009 EFF FM $1,323.79 $1,323.79 100% $1,323.79
053-604-010 EFF FM $1,323.79 $1,323.79 100% $1,323.79
053-604-011 EFF AW $0.00 $0.00 0% $0.00
053-604-012 EFF FM $1,323.79 $1,323.79 100% $1,323.79
053-604-013 EFF FM $1,323.79 $1,323.79 100% $1,323.79
053-604-014 EFF FM $1,323.79 $1,323.79 100% $1,323.79
053-604-015 EFF FM $1,323.79 $1,323.79 100% $1,323.79
053-604-016 EFF FM $1,323.79 $1,323.79 100% $1,323.79
053-604-017 EFF FM $1,323.79 $1,323.79 100% $1,323.79
053-604-018 EFF FM $1,323.79 $1,323.79 100% $1,323.79
053-604-019 EFF FM $1,323.79 $1,323.79 100% $1,323.79
053-604-020 EFF FM $1,323.79 $1,323.79 100% $1,323.79
053-604-021 EFF FM $1,323.79 $1,323.79 100% $1,323.79
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Appendix A Page 11 of 13
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 2023-24
053-604-022 EFF Exempt $0.00 $0.00 0% $0.00
053-604-023 EFF FM $1,323.79 $1,323.79 100% $1,323.79
053-604-024 EFF FM $1,323.79 $1,323.79 100% $1,323.79
053-604-025 EFF FM $1,323.79 $1,323.79 100% $1,323.79
053-604-026 EFF FM $1,323.79 $1,323.79 100% $1,323.79
053-604-027 EFF FM $1,323.79 $1,323.79 100% $1,323.79
053-604-028 EFF FM $1,323.79 $1,323.79 100% $1,323.79
053-604-029 EFF FM $1,323.79 $1,323.79 100% $1,323.79
053-604-030 EFF FM $1,323.79 $1,323.79 100% $1,323.79
053-604-031 EFF FM $1,323.79 $1,323.79 100% $1,323.79
053-604-032 EFF AW $0.00 $0.00 0% $0.00
053-604-033 EFF FM $1,323.79 $1,323.79 100% $1,323.79
053-604-034 EFF FM $1,323.79 $1,323.79 100% $1,323.79
053-604-035 EFF FM $1,323.79 $1,323.79 100% $1,323.79
053-604-036 EFF FM $1,323.79 $1,323.79 100% $1,323.79
053-604-037 EFF FM $1,323.79 $1,323.79 100% $1,323.79
053-604-038 EFF FM $1,323.79 $1,323.79 100% $1,323.79
053-604-039 EFF FM $1,323.79 $1,323.79 100% $1,323.79
053-604-040 EFF FM $1,323.79 $1,323.79 100% $1,323.79
053-604-041 EFF FM $1,323.79 $1,323.79 100% $1,323.79
053-604-042 EFF FM $1,323.79 $1,323.79 100% $1,323.79
053-604-043 EFF DP $1,323.79 $1,323.79 100% $1,323.79
053-604-044 EFF DP $1,323.79 $1,323.79 100% $1,323.79
053-604-045 EFF DP $1,323.79 $1,323.79 100% $1,323.79
053-604-046 EFF DP $1,323.79 $1,323.79 100% $1,323.79
053-604-047 EFF DP $1,323.79 $1,323.79 100% $1,323.79
053-604-048 EFF DP $1,323.79 $1,323.79 100% $1,323.79
053-604-049 EFF DP $1,323.79 $1,323.79 100% $1,323.79
053-604-050 EFF DP $1,323.79 $1,323.79 100% $1,323.79
053-604-051 EFF DP $1,323.79 $1,323.79 100% $1,323.79
053-604-052 EFF AW $0.00 $0.00 0% $0.00
053-604-053 EFF DP $1,323.79 $1,323.79 100% $1,323.79
053-604-054 EFF DP $1,323.79 $1,323.79 100% $1,323.79
053-604-055 EFF DP $1,323.79 $1,323.79 100% $1,323.79
053-604-056 EFF DP $1,323.79 $1,323.79 100% $1,323.79
053-604-057 EFF DP $1,323.79 $1,323.79 100% $1,323.79
053-604-058 EFF DP $1,323.79 $1,323.79 100% $1,323.79
053-604-059 EFF DP $1,323.79 $1,323.79 100% $1,323.79
053-604-060 EFF DP $1,323.79 $1,323.79 100% $1,323.79
053-604-061 EFF DP $1,323.79 $1,323.79 100% $1,323.79
053-604-062 EFF DP $1,323.79 $1,323.79 100% $1,323.79
053-604-064 EFF Exempt $0.00 $0.00 0% $0.00
053-604-065 EFF DP $1,323.79 $1,323.79 100% $1,323.79
053-604-066 EFF DP $1,323.79 $1,323.79 100% $1,323.79
053-604-067 EFF DP $1,323.79 $1,323.79 100% $1,323.79
053-604-068 EFF DP $1,323.79 $1,323.79 100% $1,323.79
053-604-069 EFF DP $1,323.79 $1,323.79 100% $1,323.79
Prepared by EPS 7/17/2023 Z:\Shared\Projects\Oakland\211000s\211048_San Luis Ranch CFD Administration\2023 Admin\Models\211048 Parcel Master for FY 2023-24Page 62 of 261
Appendix A Page 12 of 13
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 2023-24
053-604-070 EFF DP $1,323.79 $1,323.79 100% $1,323.79
053-604-071 EFF DP $1,323.79 $1,323.79 100% $1,323.79
053-604-072 EFF DP $1,323.79 $1,323.79 100% $1,323.79
053-604-073 EFF DP $1,323.79 $1,323.79 100% $1,323.79
053-604-074 EFF AW $0.00 $0.00 0% $0.00
053-604-075 EFF DP $1,323.79 $1,323.79 100% $1,323.79
053-604-076 EFF DP $1,323.79 $1,323.79 100% $1,323.79
053-604-077 EFF DP $1,323.79 $1,323.79 100% $1,323.79
053-604-078 EFF DP $1,323.79 $1,323.79 100% $1,323.79
053-604-079 EFF DP $1,323.79 $1,323.79 100% $1,323.79
053-604-080 EFF DP $1,323.79 $1,323.79 100% $1,323.79
053-604-081 EFF DP $1,323.79 $1,323.79 100% $1,323.79
053-604-082 EFF DP $1,323.79 $1,323.79 100% $1,323.79
053-604-083 EFF DP $1,323.79 $1,323.79 100% $1,323.79
053-604-084 EFF DP $1,323.79 $1,323.79 100% $1,323.79
053-605-001 EFF Exempt $0.00 $0.00 0% $0.00
053-605-002 EFF FM $1,323.79 $1,323.79 100% $1,323.79
053-605-003 EFF FM $1,323.79 $1,323.79 100% $1,323.79
053-605-004 EFF FM $1,323.79 $1,323.79 100% $1,323.79
053-605-005 EFF FM $1,323.79 $1,323.79 100% $1,323.79
053-605-006 EFF FM $1,323.79 $1,323.79 100% $1,323.79
053-605-007 EFF FM $1,323.79 $1,323.79 100% $1,323.79
053-605-008 EFF FM $1,323.79 $1,323.79 100% $1,323.79
053-605-009 EFF FM $1,323.79 $1,323.79 100% $1,323.79
053-605-010 EFF FM $1,323.79 $1,323.79 100% $1,323.79
053-605-011 EFF AW $0.00 $0.00 0% $0.00
053-605-012 EFF FM $1,323.79 $1,323.79 100% $1,323.79
053-605-013 EFF FM $1,323.79 $1,323.79 100% $1,323.79
053-605-014 EFF FM $1,323.79 $1,323.79 100% $1,323.79
053-605-015 EFF FM $1,323.79 $1,323.79 100% $1,323.79
053-605-016 EFF FM $1,323.79 $1,323.79 100% $1,323.79
053-605-017 EFF FM $1,323.79 $1,323.79 100% $1,323.79
053-605-018 EFF FM $1,323.79 $1,323.79 100% $1,323.79
053-605-019 EFF FM $1,323.79 $1,323.79 100% $1,323.79
053-605-020 EFF FM $1,323.79 $1,323.79 100% $1,323.79
053-605-021 EFF FM $1,323.79 $1,323.79 100% $1,323.79
053-605-022 EFF DP $1,323.79 $1,323.79 100% $1,323.79
053-605-023 EFF DP $1,323.79 $1,323.79 100% $1,323.79
053-605-024 EFF DP $1,323.79 $1,323.79 100% $1,323.79
053-605-025 EFF DP $1,323.79 $1,323.79 100% $1,323.79
053-605-026 EFF DP $1,323.79 $1,323.79 100% $1,323.79
053-605-027 EFF DP $1,323.79 $1,323.79 100% $1,323.79
053-605-028 EFF DP $1,323.79 $1,323.79 100% $1,323.79
053-605-029 EFF DP $1,323.79 $1,323.79 100% $1,323.79
053-605-030 EFF DP $1,323.79 $1,323.79 100% $1,323.79
053-605-031 EFF AW $0.00 $0.00 0% $0.00
053-605-032 EFF DP $1,323.79 $1,323.79 100% $1,323.79
Prepared by EPS 7/17/2023 Z:\Shared\Projects\Oakland\211000s\211048_San Luis Ranch CFD Administration\2023 Admin\Models\211048 Parcel Master for FY 2023-24Page 63 of 261
Appendix A Page 13 of 13
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 2023-24
053-605-033 EFF DP $1,323.79 $1,323.79 100% $1,323.79
053-605-034 EFF DP $1,323.79 $1,323.79 100% $1,323.79
053-605-035 EFF DP $1,323.79 $1,323.79 100% $1,323.79
053-605-036 EFF DP $1,323.79 $1,323.79 100% $1,323.79
053-605-037 EFF DP $1,323.79 $1,323.79 100% $1,323.79
053-605-038 EFF DP $1,323.79 $1,323.79 100% $1,323.79
053-605-039 EFF DP $1,323.79 $1,323.79 100% $1,323.79
053-605-040 EFF DP $1,323.79 $1,323.79 100% $1,323.79
053-605-041 EFF DP $1,323.79 $1,323.79 100% $1,323.79
053-605-042 TH Exempt $2,108.79 $2,108.79 0% $0.00
053-605-043 TH FM $2,108.79 $2,108.79 100% $2,108.79
053-605-044 TH FM $2,108.79 $2,108.79 100% $2,108.79
053-605-045 TH FM $2,108.79 $2,108.79 100% $2,108.79
053-605-046 TH FM $2,108.79 $2,108.79 100% $2,108.79
053-605-047 TH FM $2,108.79 $2,108.79 100% $2,108.79
053-605-048 TH FM $2,108.79 $2,108.79 100% $2,108.79
053-605-049 TH FM $2,108.79 $2,108.79 100% $2,108.79
053-605-050 TH FM $2,108.79 $2,108.79 100% $2,108.79
Total $1,285,874.33
"2324_levy"
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