HomeMy WebLinkAboutItem 5g. Annual Special Tax Levy Report for the City of San Luis Obispo Community Facilities District No. 2019-1 (San Luis Ranch) Item 5g
Department: Finance
Cost Center: 2001
For Agenda of: 8/20/2024
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 COMMUNITY
FACILITIES DISTRICT NO 2019-1 (SAN LUIS RANCH) FOR FISCAL
YEAR 2024-2025.
RECOMMENDATION
Receive and file the Annual Special Tax Levy Report for the City of San Luis Obispo
Community Facilities District No. 2019-1 (San Luis Ranch) for Fiscal Year 2024-2025.
REPORT-IN-BRIEF
The San Luis Ranch CFD Annual Tax Report (FY 2024-2025) (Attachment A) covers all
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 pursuant to the Amended and Restated Rate, Method of Apportionment, and
Manor of Collection of Special Tax (“RMA”) as approved by Council in Resolution No.
11233.
The San Luis Ranch CFD Annual Tax Report (FY 2024-2025) (Attachment A) is divided
into four chapters: (1) An Introduction, which describes the purpose of the CFD and
structure of the report, (2) The Taxable Land Uses, which describes the different types of
land uses within the boundaries of the CFD, (3) Annual CFD Costs, which determines the
expected annual expenditures of the CFD, and (4) Assignment of the Maximum Special
Tax and Special Tax Levy for FY 2024 - 2025, which determines the maximum amount
of special tax for each parcel and the amount of the levy to submit to the County for each
parcel.
Each fiscal year, the District Administrator, Economic and Planning Systems, Inc. (EPS),
calculates the maximum amount of special tax revenue that may be collected from all
taxable parcels in the CFD. Since the district is currently in construction phases, the RMA
specifies that the levy for each fiscal year is to be based on the total number of building
permits issued as of May 1st each year. As of May 1,2024, the City had issued a total of
562 building permits since the start of the project (183 for low-density, 83 for medium-
density, 80 townhomes, 96 condominiums, and 120 efficiency units). There remains 15
Final Map Parcels, which are those parcels that do not have building permits issued.
There are no remaining Undeveloped Parcels in the CFD.
Page 89 of 403
Item 5g
Next, the District Administrator determines the Annual Costs of the CFD. Expected costs
of the CFD for fiscal year 2024-2025 are $1,334,295.26, which includes principal and
interest payments on the associated bonds, Administrator Fee, Trustee Fee, City Staff
Costs, and Pay-as-you-Go costs for Authorized Facilities. These amounts are estimated
costs and if the actual costs are less than the actual special tax revenue, then the special
tax revenue not expended will be held in the City’s San Luis Ranch CFD Fund for
subsequent years’ obligations.
While it is not mandated to tax all parcels within the boundaries of CFD under the
provisions of the RMA, the City may at its discretion levy the maximum special tax for
Final Map parcels and Undeveloped Parcels each fiscal year as needed to generate
sufficient special tax revenue 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”) facilities as outlined in the Acquisition Agreement approved by Council on
October 20, 2020, with Resolution No. 11176.
Half of the special tax revenue classified as PAYGO must be used to reimburse the
developer for the documented shortfall between the anticipated cost of the authorized
public infrastructure built and the bonds’ net proceeds. The other half is disbursed to the
City for reimbursement of authorized costs incurred for the district. For FY 2024-25, the
City will tax the Final Map parcels at maximum rate to generate PAYGO revenue as
specified in the RMA. In taxing Developed Parcels and Final Map parcels for FY 2024-
25 at the allowable maximum rate, there will be a total of $360,365.06 collected that is
not required for other authorized costs of the CFD. This amount may be used to fund
authorized and documented expenditures and provide reimbursement to Developer and
the City. There are currently no planned or expected PAYGO expenditures and special
tax revenue collected for this purpose will be held until developer submits documentation
of actual costs of authorized facilities to City and requests reimbursement.
By allocating 100 percent of the assigned maximum special tax for all developed parcels
and final map parcels, the total special tax levy for FY 2024-25 amounts to $1,334,295.26.
POLICY CONTEXT
On July 18, 2017, the City Council adopted Resolution No. 10822 certifying the Final EIR
and Approving the San Luis Ranch project plan which included a specific plan
amendment, general plan amendment, and an annexation. On August 21, 2018, the City
Council adopted Ordinance No.1649 approving a development agreement with MI San
Luis Ranch. An evaluation of the project's consistency with General Plan policies is
discussed at length in Section 4.9 of the certified Final EIR.
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.
Page 90 of 403
Item 5g
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. 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:
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.
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 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
The San Luis Ranch Development Agreement was approved with Ordinance No. 1649
on August 21, 2018 and provided the basis for the formation of the San Luis Ranch CFD.
On April 2, 2019, the City Council adopted Resolution No. 10998 establishing the San
Luis Ranch Community Facilities District (2019-1). On April 16, 2019, the City Council
adopted Ordinance No. 1661, approving the levy of a special tax on an annual basis and
solely within the boundaries of the San Luis Ranch CFD.
Subsequently, on April 20, 2021 the City Council, adopted Resolution No. 11239 which
approved Resolution No 11233 authorizing a change to the RMA to incur bonded
indebtedness in the aggregate principal amount of not to exceed $25,000,000 secured
by the levy of the special tax to parcels within the district. As one of the required steps
for the approval of bond issuance, on May 5, 2021, the City Council adopted Ordinance
No. 1697 which replaced and superseded Ordinance No 1661 and authorizes the levy of
a special tax for the fiscal year 2021-22 and all subsequent fiscal years and is solely
applicable within the boundaries of the San Luis Ranch CFD.
Page 91 of 403
Item 5g
The CFD for San Luis Ranch is authorized to levy a special tax within the district to fund
a variety of administrative costs and costs of facilities which benefit the project. The
special tax revenue generated by the annual levies is to be used on Debt Service,
Administration, and Trustee which are identified in the Amended and Restated Rate,
Method of Apportionment, and Manner of Collection of Special Tax (RMA). In addition,
the special tax revenue may be used for Authorized Facilities listed in Exhibit A of the
Acquisition Agreement. These authorized facilities include transportation improvements,
potable and non-potable water system improvements, drainage system improvements,
wastewater system improvements, solid waste improvements, park and landscape
corridor improvements, open space improvements, and utilities with estimated cost of
$11,210,785 and are required as a condition of the City’s approval of the development.
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 beginning in FY 2021-22. The City is currently on a teeter plan with the
County of San Luis Obispo, which ensures 100% of the Special Tax Revenue levied will
be provided to City regardless if the County can collect the full amount or not. Collection
of delinquent special taxes is pursued only by the County and since City is entitled to the
full levy amount through the teeter plan, there is no concern regarding a lack of revenue
from delinquent parcels to fund the annual costs identified each year. 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.
The City of San Luis Obispo has established the San Luis Ranch CFD Fund which is
managed and controlled by City Finance Department. This fund was established to
receive revenue from Special Taxes and for paying expenditures of the CFD. This fund
is budgeted annually through the City’s Financial P lan cycle and generally follows the
budget identified in the San Luis Ranch CFD Annual Tax Report (FY 2024-2025)
(Attachment A) being presented to Council with this item.
Since the first year of special tax collection, the CFD Administrator prepares the Annual
Tax Report which is the basis for the CFD annual budget and annual tax levies. The
Annual Tax Report is presented to Council as a Consent Agenda item for purposes of
transparency and accountability to the public. Historically, the City Council has Received
and Filed this report each year since the first year in which special taxes were levied.
Previous Council or Advisory Body Action
On July 18, 2017, Council adopted Resolution No. 10822 certifying the final EIR,
approving the San Luis Ranch Project
On May 1, 2018, Council adopted Resolution No. 10885 accepting a negotiated exchange
of tax revenue and annual tax increment between the County of San Luis Obispo and City
of San Luis Obispo.
Page 92 of 403
Item 5g
On July 17, 2018, Council adopted Resolution No. 10927 approving the addendum to the
final EIR and certifying the final supplemental EIR approving the revised San Luis Ranch
Project.
On August 21, 2018, Council adopted Ordinance No. 1649 approving the Development
Agreement for the San Luis Ranch project.
On November 27, 2018, Council adopted Resolution No. 10961 approving the final map
for tract 3096 of the San Luis Ranch Project.
On February 19, 2019, Council adopted Resolution No. 10986 approving the intention of
the City to establish a CFD and authorize the levy of special taxes.
On February 19, 2019, Council adopted Resolution No. 10987 approving to incur bonded
indebtedness for the San Luis Ranch CFD.
On April 2, 2019, Council adopted Resolution No. 10997 modifying the resolution of
intention and approving the amended and restated rate and method of apportionment.
On April 2, 2019, Council adopted Resolution No. 10998 forming the San Luis Ranch
CFD, authorizing the levy of a special tax, and establishing an appropriation limit for the
district.
On April 2, 2019, Council adopted Resolution No. 10999 deeming it necessary to incur
bonded indebtedness for the San Luis Ranch CFD.
On April 2, 2019, Council adopted Resolution No. 11000 calling a special election for the
San Luis Ranch CFD.
On April 2, 2019, Council adopted Resolution No. 11001 declaring results of special
election and directing recording of notice of special tax lien.
On April 16, 2019, Council adopted Ordinance No. 1661 approving the levy of special
taxes within the boundaries of the San Luis Ranch CFD.
On April 7, 2020, Council adopted Resolution No. 11110 approving a vesting tentative
tract map 3150 of the San Luis Ranch project.
On August 18, 2020, Council adopted Resolution No. 11157 modifying mitigation
measures and mitigation monitoring and reporting plan and approving an addendum to
the final supplemental EIR.
On October 6, 2020 Council adopted Resolution No. 11167 approving final map for tract
3150 of the San Luis Ranch project.
Page 93 of 403
Item 5g
On October 20, 2020, Council adopted Resolution No. 11176 approving the funding,
construction and acquisition agreement for the San Luis Ranch CFD.
On November 17, 2020, Council adopted Resolution No. 11192 approving a specific plan
amendment and to update the specific plan, approval of vesting tentative tract map 3142,
and a determination that the project is consistent with the final EIR and final supplemental
EIR.
On March 16, 2021, Council adopted Resolution No. 11233 for consideration to amend
the rate and method of apportionment for San Luis Ranch CFD.
On April 20, 2021, Council adopted Resolution No. 11238 Calling a special mailed ballot
election related to change proceedings within the San Luis Ranch CFD.
On April 20, 2021, Council adopted Resolution No. 11239 approving the changes
presented to the RMA in Resolution No. 11233.
On April 20, 2021, Council adopted Resolution No. 11240 authorizing the issuance of
special tax bonds, series 2021, in an amount of $20,500,000.
On May 4, 2021, Council adopted Ordinance No. 1697 levying a special tax for the fiscal
year 2021-2022 and for all subsequent 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
consideration of the report during a 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 Community Development Department, the Finance Department, the Community
Services Group, and the City Attorney Office concur with the information contained in this
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 accordi ng 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.
Page 94 of 403
Item 5g
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. Therefore, the proposed action is categorically exempt from further analysis
under CEQA.
FISCAL IMPACT
Budgeted: Yes Budget Year: 2024-2025
Funding Identified: Yes
Fiscal Analysis:
Funding
Sources
Total Budget
Available
Current
Funding
Request
Remaining
Balance
Annual
Ongoing
Cost
General Fund $0 $0 $0 $0
State
Federal
Fees
Other:
Total $0 $0 $0 $0
NOTE: There are no funding requests associated with this item. The annual report was
prepared by the CFD Administrator and cost for preparation of the report was paid by San
Luis Ranch CFD Fund which budgets for this expense each year through the Annual Tax
Report and the City’s Financial Plan cycles. City’s Budgeting of the CFD Fund follows
the budget identified in the Annual Tax Report being presented to Council with this item.
ALTERNATIVES
Council could decide not to receive and file the Special Tax Annual Report for San
Luis Ranch. This is not recommended as the Annual Tax Report is provided to the public
for transparency purposes since the first-year special taxes were levied. This annual
report is not a requirement of the CFD under the Mello-Roos Act and is not required by
any Ordinance or Resolution.
ATTACHMENTS
A - San Luis Ranch CFD Annual Tax Report (FY 2024-2025)
Page 95 of 403
Page 96 of 403
Tax Report
San Luis Obispo CFD No. 2019-1
(San Luis Ranch)—FY 2024-25
Prepared for:
City of San Luis Obispo
Prepared by:
Economic & Planning Systems, Inc. (EPS)
EPS #242065
June 19, 2024
Page 97 of 403
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 2024-25 ................................................................ 8
4. Assignment of the Maximum Special Tax and Special Tax Levy for
FY 2024-25 ................................................................................. 13
Assignment of the Special Tax ............................................................ 13
Assignment of Special Tax Priorities ..................................................... 15
Allocation of the Special Tax for FY 2024-25 ......................................... 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 2024-25 ........................................................ 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 2024-25 ................................. 18
Page 98 of 403
Tax Report: San Luis Obispo CFD No. 2019-1 (San Luis Ranch)—FY 2024-25
June 19, 2024
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 products 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 577 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.
Page 99 of 403
Tax Report: San Luis Obispo CFD No. 2019-1 (San Luis Ranch)—FY 2024-25
June 19, 2024
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 was 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 2024-25.
Page 100 of 403
1050 Southwood Drive
San Luis Obispo, CA 93401
P 805.544.7407 F 805.544.3863
Ma
p
1
Page 101 of 403
Tax Report: San Luis Obispo CFD No. 2019-1 (San Luis Ranch)—FY 2024-25
June 19, 2024
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 102 of 403
Table 1
CFD No. 2019-1 (San Luis Ranch)
CFD Parcels - FY 2024-25
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
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 6/18/2024Z:\Shared\Projects\SAC\242000\242065 San Luis Obispo CFD Admin FY 2024-25\Models\242065 SLR Model 2024Page 103 of 403
1050 Southwood Drive
San Luis Obispo, CA 93401
P 805.544.7407 F 805.544.3863
Map 2
Page 104 of 403
Ma
p
3
Page 105 of 403
Tax Report: San Luis Obispo CFD No. 2019-1 (San Luis Ranch)—FY 2024-25
June 19, 2024
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 2024-25.
Annual Costs for FY 2024-25
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.
Page 106 of 403
Tax Report: San Luis Obispo CFD No. 2019-1 (San Luis Ranch)—FY 2024-25
June 19, 2024
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 2024-25 as $1,334,295.26. 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.
Page 107 of 403
Table 2
CFD No. 2019-1 (San Luis Ranch)
Annual Cost for FY 2024-25
Item Amount
Beginning Special Tax Fund Balance [1] $0.00
Total Funds Available for Annual Costs $0.00
Debt Service Requirement
March 1, 2025 Interest $387,600.00
September 1, 2025 Interest $387,600.00
September 1, 2025 Principal $175,000.00
Total Debt Service $950,200.00
CFD Administrative Costs
City Staff Costs (Priority Admin) [2] $26,530.20
CFD Administration - EPS $10,000.00
Trustee Fees $2,200.00
Auditor Fees $0.00
Tax Collection Services [3] $0.00
Other Authorized Uses [4] $360,365.06
Administrative Expenses Total $399,095.26
Delinquency Coverage [5]$0.00
Total Annual Costs $1,349,295.26
LESS: Estimated Earnings on Reserve [6]$15,000.00
Net Annual Costs $1,334,295.26
[1] The fund balance for the Special Tax Fund as of June 30, 2024 will be
$1,017,126.37. These funds are be used to meet September 2024 principal and
interest payments, CFD administration costs and PAYGO costs that occurred
prior to FY 2024-25. This fund balance is expected to be $0 by September 30,
2024 once all obligations of the CFD for FY 2023-24 expenses are met.
[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 Teeter Plan for FY 2024-25, so
there are no special tax delinquency coverage requirements for FY 2024-25.
[6] Total Annual Costs are reduced by estimated earnings on the
Bond Reserve Fund.
Prepared by EPS 6/18/2024 Z:\Shared\Projects\SAC\242000\242065 San Luis Obispo CFD Admin FY 2024-25\Models\242065 SLR Model 2024Page 108 of 403
Tax Report: San Luis Obispo CFD No. 2019-1 (San Luis Ranch)—FY 2024-25
June 19, 2024
Economic & Planning Systems, Inc. (EPS) 11
The City has identified costs of $26,530 for City staff costs for FY 2024-25.
In addition to City costs, the City’s tax administrator has identified costs totaling
$10,000 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 2024-25 will fund the debt service payments due in
calendar year 2025. A principal payment in the amount of $175,000 is due
September 1, 2025. Interest payments of $387,600 each are due March 1 and
September 1, 2025. Table 3 shows the debt service schedule. Total debt service
costs for the FY 2024-25 levy are $950,200.
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 $360,365.06 for FY 2024-
25. These special tax revenues may be used to fund certain costs associated with
the Authorized Facilities.
Delinquency Coverage and Replenishment of the Bond Reserve Fund
The County employs the Teeter 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 2024-25 to offset annual costs.
Page 109 of 403
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
Source: Official Statement
Page 110 of 403
Tax Report: San Luis Obispo CFD No. 2019-1 (San Luis Ranch)—FY 2024-25
June 19, 2024
Economic & Planning Systems, Inc. (EPS) 13
4. Assignment of the Maximum Special
Tax and Special Tax Levy for
FY 2024-25
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 2024-25 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 2024-25 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 111 of 403
Table 4
CFD 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 Annual Minimum Annual Maximum Annual Minimum Annual Maximum Annual
Tax Category Special Tax Special Tax Special Tax Special Tax Special Tax Special Tax Special Tax Special Tax Special Tax Special Tax Special Tax Special Tax Special Tax Special Tax
LDR
1,850 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 $2,903.73 $3,433.69 $2,961.81 $3,502.37
<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 $2,846.80 $2,903.73 $2,903.73 $2,961.81 $2,961.81
Workforce/Affordable Units $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
MDR
1,600 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 $2,373.77 $2,903.73 $2,421.25 $2,961.81
<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 $2,327.23 $2,373.77 $2,373.77 $2,421.25 $2,421.25
Workforce/Affordable Units $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Townhomes
Market 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 $2,067.45 $2,108.79 $2,108.79 $2,150.97 $2,150.97
Workforce/Affordable Units $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Condominiums
Market 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 $1,731.89 $1,766.53 $1,766.53 $1,801.86 $1,801.86
Workforce/Affordable Units $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Efficiency Units
Market 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 $1,297.84 $1,323.79 $1,323.79 $1,350.27 $1,350.27
Workforce/Affordable Units $0 $0 $0 $0 $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.
Base Year - 2018-19 FY 2022-23 FY 2024-25FY 2023-24FY 2019-20 FY 2020-21 FY 2021-22
Prepared by EPS 6/18/2024 Z:\Shared\Projects\SAC\242000\242065 San Luis Obispo CFD Admin FY 2024-25\Models\242065 SLR Model 2024
Page 112 of 403
Tax Report: San Luis Obispo CFD No. 2019-1 (San Luis Ranch)—FY 2024-25
June 19, 2024
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 parcel 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, 2024, for the construction of
562 residential units. LDR has 183 building permits, and MDR has 83 building
permits. Note that 6 of the building permits for MDR were issued as
Workforce/Affordable Units, and 6 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 80 Townhome units (2 are
Workforce/Affordable Units), 96 Condominium units (2 are Workforce/Affordable
Units), and 120 Efficiency units (6 are Workforce/Affordable Units).
In total, 562 units have been created by issued building permits, with 540 of
these units being taxable.
There is a total of 15 LDR final map parcels identified for FY 2024-25.
Page 113 of 403
Table 5
CFD No. 2019-1 (San Luis Ranch)
Development Status of CFD Parcels
Original Units Final
Total Created Map Large Lot Tax Total
Tax Category Acres Units by BPs Parcels Parcels Exempt Taxed
[1]
Low Density Residential (LDR)
1,850 sq. ft. and greater 15.51 98 130 0 0 0 130
Less than 1,850 sq. ft. 94 47 15 0 0 62
Workforce/Affordable Units 6 6 0 0 6 0
LDR Subtotal 15.51 198 183 15 0 6 192
Medium Density Residential (MDR)
1,600 sq. ft. and greater 5.14 40 33 0 0 0 33
Less than 1,600 sq. ft. 37 44 0 0 0 44
Workforce/Affordable Units 6 6 0 0 6 0
MDR Subtotal 5.14 83 83 0 0 6 77
High Density Residential (HDR)
Townhomes
Lot 5 0.32 8 8 0 0 0 8
Lot 6 1.66 36 36 0 0 0 36
Lot 7 1.67 34 34 0 0 0 34
Workforce/Affordable Units 2 2 0 0 2 0
Townhomes Subtotal 3.65 80 80 0 0 2 78
Condominiums
Lot 1 1.98 58 58 0 0 0 58
Lot 2 1.35 36 36 0 0 0 36
Workforce/Affordable Units 2 2 0 0 2 0
Condominiums Subtotal 3.33 96 96 0 0 2 94
Efficiency Units
Lot 3 1.79 100 100 0 0 0 100
Lot 4 0.14 14 14 0 0 0 14
Workforce/Affordable Units 6 6 0 0 6 0
Efficiency Units Subtotal 1.93 120 120 0 0 6 114
Residential Use Totals 29.55 577 562 15 0 22 555
[1] Building permits issued through May 1, 2024.
Prepared by EPS 6/18/2024 Z:\Shared\Projects\SAC\242000\242065 San Luis Obispo CFD Admin FY 2024-25\Models\242065 SLR Model 2024Page 114 of 403
Tax Report: San Luis Obispo CFD No. 2019-1 (San Luis Ranch)—FY 2024-25
June 19, 2024
Economic & Planning Systems, Inc. (EPS) 17
Allocation of the Special Tax for
FY 2024-25
Table 6 shows the FY 2024-25 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 $1,289,868.15 would be assigned for developed parcels.
Total special tax revenue available from final map parcels is $44,427.11. Total
special tax revenue from large lot parcels is $0.
To generate the special tax revenues needed to fund Net Annual Costs of
$1,334,295.26, Developed Parcels will need to be levied at 100 percent of the
maximum annual special tax (generating $1,289,868.15), and Final Map Parcels
will need to be levied at 100 percent of the maximum annual special tax
(generating $44,427.11).
The total recommended special tax levy for FY 2024-25 is $1,334,295.26.
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 115 of 403
Table 6
CFD No. 2019-1 (San Luis Ranch)
Allocation of the Special Tax for FY 2024-25
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 130 $3,502.37 $455,307.47 $455,307.47 $3,502.37
Less than 1,850 square feet 47 $2,961.81 $139,204.94 $139,204.94 $2,961.81
Workforce/Affordable Units 6 $0.00 $0.00 $0.00 $0.00
LDR Subtotal 183 $594,512.40 $594,512.40
Medium Density Residential (MDR)100%
1,600 square feet or greater 33 $2,961.81 $97,739.64 $97,739.64 $2,961.81
Less than 1,600 square feet 44 $2,421.25 $106,534.96 $106,534.96 $2,421.25
Workforce/Affordable Units 6 $0.00 $0.00 $0.00 $0.00
MDR Subtotal 83 $204,274.60 $204,274.60
Townhomes 100%
Market Rate Units 78 $2,150.97 $167,775.68 $167,775.68 $2,150.97
Workforce Units 2 $0.00 $0.00 $0.00 $0.00
Townhomes Subtotal 80 $167,775.68 $167,775.68
Condominium 100%
Market Rate Units 94 $1,801.86 $169,374.83 $169,374.83 $1,801.86
Workforce Units 2 $0.00 $0.00 $0.00 $0.00
Condominium Subtotal 96 $169,374.83 $169,374.83
Efficiency Units 100%
Market Rate Units 114 $1,350.27 $153,930.64 $153,930.64 $1,350.27
Workforce Units 6 $0.00 $0.00 $0.00 $0.00
Efficiency Units Subtotal 120 $153,930.64 $153,930.64
Developed Parcel Totals 562 $1,289,868.15 $1,289,868.15
Final Map Parcels 100.00%
Market Rate Low Density Residential 15 $2,961.81 $44,427.11 $44,427.11 $2,961.81
Workforced Low Density Residential 0 $0.00 $0.00 $0.00 n/a
Market Rate Medium Density Residential 0 $2,421.25 $0.00 $0.00 n/a
Workforce Medium Density Residential 0 $0.00 $0.00 $0.00 n/a
Townhomes
Market Rate Units 0 $2,150.97 $0.00 $0.00 n/a
Workforce Units 0 $0.00 $0.00 $0.00 n/a
Condominium
Market Rate Units 0 $1,801.86 $0.00 $0.00 n/a
Workforce Units 0 $0.00 $0.00 $0.00 n/a
Efficiency Units
Market Rate Units 0 $1,350.27 $0.00 $0.00 n/a
Workforce Units 0 $0.00 $0.00 $0.00 n/a
Final Map Totals 15 $44,427.11 $44,427.11
Undeveloped Parcels 0%
Townhomes 0 $2,150.97 $0.00 $0.00 $0.00
Condominiums 0 $1,801.86 $0.00 $0.00 $0.00
Efficiency Units 0 $1,350.27 $0.00 $0.00 $0.00
Undeveloped Parcel Totals 0 $0.00 $0.00
CFD Totals 577 $1,334,295.26 $1,334,295.26
[1] From Table 4.
[2] Proposed special tax allocation per unit for FY 2024-25.
Prepared by EPS 6/18/2024 Z:\Shared\Projects\SAC\242000\242065 San Luis Obispo CFD Admin FY 2024-25\Models\242065 SLR Model 2024
Page 116 of 403
APPENDIX A:
Proposed Special Tax Levy for
FY 2024-25
Page 117 of 403
Appendix A Page 1 of 14
Assessor's Minimum Maximum Proposed
Parcel Land Tax Tax Annual Annual Tax Special Tax
Number Use [1] Category [1] Status Special Tax Special Tax Allocation Levy [2]
053-153-004 OS OS Tax-Exempt $0.00 $0.00 0% $0.00
053-153-005 Comm UP Tax-Exempt $0.00 $0.00 0% $0.00
053-153-006 Hotel DP Tax-Exempt $0.00 $0.00 100% $0.00
053-153-007 Comm UP Tax-Exempt $0.00 $0.00 0% $0.00
053-153-008 OS OS Tax-Exempt $0.00 $0.00 0% $0.00
053-153-009 ROW ROW Tax-Exempt $0.00 $0.00 0% $0.00
053-153-010 OS OS Tax-Exempt $0.00 $0.00 0% $0.00
053-153-011 Easement Easement Tax-Exempt $0.00 $0.00 0% $0.00
053-153-012 Easement Easement Tax-Exempt $0.00 $0.00 0% $0.00
053-153-013 OS OS Tax-Exempt $0.00 $0.00 0% $0.00
053-153-014 OS OS Tax-Exempt $0.00 $0.00 0% $0.00
053-153-015 OS OS Tax-Exempt $0.00 $0.00 0% $0.00
053-154-001 LDR DP Taxable $2,961.81 $3,502.37 100% $3,502.37
053-154-002 LDR DP Taxable $2,961.81 $3,502.37 100% $2,961.81
053-154-003 LDR DP Taxable $2,961.81 $3,502.37 100% $2,961.81
053-154-004 LDR DP Taxable $2,961.81 $3,502.37 100% $3,502.37
053-154-005 LDR DP Taxable $2,961.81 $3,502.37 100% $3,502.37
053-154-006 LDR DP Taxable $2,961.81 $3,502.37 100% $3,502.37
053-154-007 LDR DP Taxable $2,961.81 $3,502.37 100% $3,502.37
053-154-008 LDR DP Taxable $2,961.81 $3,502.37 100% $3,502.37
053-154-009 LDR DP Taxable $2,961.81 $3,502.37 100% $3,502.37
053-154-010 LDR DP Taxable $2,961.81 $3,502.37 100% $2,961.81
053-154-011 LDR DP Taxable $2,961.81 $3,502.37 100% $3,502.37
053-154-012 LDR DP Taxable $2,961.81 $3,502.37 100% $3,502.37
053-154-013 LDR DP Taxable $2,961.81 $3,502.37 100% $2,961.81
053-154-014 LDR DP Taxable $2,961.81 $3,502.37 100% $3,502.37
053-154-015 LDR AW Tax-Exempt $0.00 $0.00 0% $0.00
053-154-016 LDR FM Taxable $2,961.81 $3,502.37 100% $2,961.81
053-154-017 LDR FM Taxable $2,961.81 $3,502.37 100% $2,961.81
053-154-018 LDR FM Taxable $2,961.81 $3,502.37 100% $2,961.81
053-154-019 LDR FM Taxable $2,961.81 $3,502.37 100% $2,961.81
053-154-020 LDR DP Taxable $2,961.81 $3,502.37 100% $3,502.37
053-154-021 LDR DP Taxable $2,961.81 $3,502.37 100% $3,502.37
053-154-022 LDR DP Taxable $2,961.81 $3,502.37 100% $3,502.37
053-154-023 LDR DP Taxable $2,961.81 $3,502.37 100% $3,502.37
053-154-024 LDR DP Taxable $2,961.81 $3,502.37 100% $3,502.37
053-154-025 LDR DP Taxable $2,961.81 $3,502.37 100% $3,502.37
053-154-026 LDR DP Taxable $2,961.81 $3,502.37 100% $3,502.37
053-154-027 LDR DP Taxable $2,961.81 $3,502.37 100% $2,961.81
053-154-028 LDR DP Taxable $2,961.81 $3,502.37 100% $3,502.37
053-154-029 LDR DP Taxable $2,961.81 $3,502.37 100% $3,502.37
053-154-030 LDR DP Taxable $2,961.81 $3,502.37 100% $3,502.37
053-154-031 LDR AW Tax-Exempt $0.00 $0.00 0% $0.00
053-154-032 LDR DP Taxable $2,961.81 $3,502.37 100% $3,502.37
053-154-033 LDR DP Taxable $2,961.81 $3,502.37 100% $2,961.81
053-154-034 LDR DP Taxable $2,961.81 $3,502.37 100% $2,961.81
053-154-035 LDR DP Taxable $2,961.81 $3,502.37 100% $2,961.81
053-154-036 LDR DP Taxable $2,961.81 $3,502.37 100% $3,502.37
Proposed Special Tax Levy for FY 2024-25
Prepared by EPS 6/19/2024 Page 118 of 403
Appendix A Page 2 of 14
Assessor's Minimum Maximum Proposed
Parcel Land Tax Tax Annual Annual Tax Special Tax
Number Use [1] Category [1] Status Special Tax Special Tax Allocation Levy [2]
Proposed Special Tax Levy for FY 2024-25
053-154-037 LDR DP Taxable $2,961.81 $3,502.37 100% $2,961.81
053-154-038 LDR DP Taxable $2,961.81 $3,502.37 100% $2,961.81
053-154-039 LDR DP Taxable $2,961.81 $3,502.37 100% $3,502.37
053-154-040 LDR DP Taxable $2,961.81 $3,502.37 100% $2,961.81
053-154-041 LDR DP Taxable $2,961.81 $3,502.37 100% $2,961.81
053-154-042 LDR DP Taxable $2,961.81 $3,502.37 100% $2,961.81
053-154-043 LDR DP Taxable $2,961.81 $3,502.37 100% $2,961.81
053-154-044 LDR DP Taxable $2,961.81 $3,502.37 100% $3,502.37
053-154-045 LDR DP Taxable $2,961.81 $3,502.37 100% $3,502.37
053-154-046 LDR DP Taxable $2,961.81 $3,502.37 100% $3,502.37
053-154-047 LDR DP Taxable $2,961.81 $3,502.37 100% $2,961.81
053-154-048 LDR DP Taxable $2,961.81 $3,502.37 100% $3,502.37
053-154-049 LDR DP Taxable $2,961.81 $3,502.37 100% $3,502.37
053-154-050 LDR DP Taxable $2,961.81 $3,502.37 100% $2,961.81
053-154-051 LDR DP Taxable $2,961.81 $3,502.37 100% $3,502.37
053-154-052 LDR DP Taxable $2,961.81 $3,502.37 100% $3,502.37
053-154-053 LDR DP Taxable $2,961.81 $3,502.37 100% $2,961.81
053-154-054 LDR DP Taxable $2,961.81 $3,502.37 100% $3,502.37
053-154-055 LDR DP Taxable $2,961.81 $3,502.37 100% $3,502.37
053-154-056 LDR DP Taxable $2,961.81 $3,502.37 100% $3,502.37
053-154-057 LDR DP Taxable $2,961.81 $3,502.37 100% $2,961.81
053-154-058 LDR DP Taxable $2,961.81 $3,502.37 100% $3,502.37
053-154-059 LDR DP Taxable $2,961.81 $3,502.37 100% $2,961.81
053-154-060 LDR DP Taxable $2,961.81 $3,502.37 100% $2,961.81
053-154-061 LDR DP Taxable $2,961.81 $3,502.37 100% $2,961.81
053-154-062 LDR DP Taxable $2,961.81 $3,502.37 100% $3,502.37
053-154-063 LDR DP Taxable $2,961.81 $3,502.37 100% $3,502.37
053-154-064 LDR DP Taxable $2,961.81 $3,502.37 100% $3,502.37
053-154-065 LDR DP Taxable $2,961.81 $3,502.37 100% $2,961.81
053-154-066 LDR DP Taxable $2,961.81 $3,502.37 100% $3,502.37
053-154-067 LDR DP Taxable $2,961.81 $3,502.37 100% $3,502.37
053-154-068 LDR DP Taxable $2,961.81 $3,502.37 100% $3,502.37
053-154-069 LDR DP Taxable $2,961.81 $3,502.37 100% $3,502.37
053-154-070 LDR DP Taxable $2,961.81 $3,502.37 100% $3,502.37
053-154-071 LDR AW Tax-Exempt $0.00 $0.00 0% $0.00
053-154-072 LDR DP Taxable $2,961.81 $3,502.37 100% $3,502.37
053-154-073 LDR DP Taxable $2,961.81 $3,502.37 100% $2,961.81
053-154-074 LDR DP Taxable $2,961.81 $3,502.37 100% $3,502.37
053-154-075 LDR DP Taxable $2,961.81 $3,502.37 100% $3,502.37
053-154-076 LDR DP Taxable $2,961.81 $3,502.37 100% $3,502.37
053-154-077 LDR DP Taxable $2,961.81 $3,502.37 100% $3,502.37
053-154-078 Park Park Tax-Exempt $0.00 $0.00 0% $0.00
053-154-079 Park Park Tax-Exempt $0.00 $0.00 0% $0.00
053-154-080 Park Park Tax-Exempt $0.00 $0.00 0% $0.00
053-154-081 Park Park Tax-Exempt $0.00 $0.00 0% $0.00
053-155-001 Park Park Tax-Exempt $0.00 $0.00 0% $0.00
053-155-002 LDR DP Taxable $2,961.81 $3,502.37 100% $3,502.37
053-155-003 LDR DP Taxable $2,961.81 $3,502.37 100% $3,502.37
Prepared by EPS 6/19/2024 Page 119 of 403
Appendix A Page 3 of 14
Assessor's Minimum Maximum Proposed
Parcel Land Tax Tax Annual Annual Tax Special Tax
Number Use [1] Category [1] Status Special Tax Special Tax Allocation Levy [2]
Proposed Special Tax Levy for FY 2024-25
053-155-004 LDR DP Taxable $2,961.81 $3,502.37 100% $3,502.37
053-155-005 LDR DP Taxable $2,961.81 $3,502.37 100% $3,502.37
053-155-006 LDR DP Taxable $2,961.81 $3,502.37 100% $3,502.37
053-155-007 LDR DP Taxable $2,961.81 $3,502.37 100% $3,502.37
053-155-008 LDR DP Taxable $2,961.81 $3,502.37 100% $2,961.81
053-155-009 LDR DP Taxable $2,961.81 $3,502.37 100% $3,502.37
053-155-010 LDR DP Taxable $2,961.81 $3,502.37 100% $3,502.37
053-155-011 LDR DP Taxable $2,961.81 $3,502.37 100% $3,502.37
053-155-012 LDR DP Taxable $2,961.81 $3,502.37 100% $3,502.37
053-155-013 LDR DP Taxable $2,961.81 $3,502.37 100% $3,502.37
053-155-014 LDR DP Taxable $2,961.81 $3,502.37 100% $2,961.81
053-155-015 LDR DP Taxable $2,961.81 $3,502.37 100% $3,502.37
053-155-016 LDR DP Taxable $2,961.81 $3,502.37 100% $3,502.37
053-155-017 LDR DP Taxable $2,961.81 $3,502.37 100% $3,502.37
053-155-018 LDR DP Taxable $2,961.81 $3,502.37 100% $3,502.37
053-155-019 LDR DP Taxable $2,961.81 $3,502.37 100% $3,502.37
053-155-020 LDR DP Taxable $2,961.81 $3,502.37 100% $3,502.37
053-155-021 LDR DP Taxable $2,961.81 $3,502.37 100% $3,502.37
053-155-022 LDR DP Taxable $2,961.81 $3,502.37 100% $2,961.81
053-155-023 LDR DP Taxable $2,961.81 $3,502.37 100% $3,502.37
053-155-024 LDR DP Taxable $2,961.81 $3,502.37 100% $3,502.37
053-155-025 LDR DP Taxable $2,961.81 $3,502.37 100% $3,502.37
053-155-026 LDR DP Taxable $2,961.81 $3,502.37 100% $2,961.81
053-155-027 LDR DP Taxable $2,961.81 $3,502.37 100% $3,502.37
053-155-028 LDR DP Taxable $2,961.81 $3,502.37 100% $3,502.37
053-155-029 LDR DP Taxable $2,961.81 $3,502.37 100% $3,502.37
053-155-030 LDR DP Taxable $2,961.81 $3,502.37 100% $3,502.37
053-155-031 LDR DP Taxable $2,961.81 $3,502.37 100% $3,502.37
053-155-032 LDR DP Taxable $2,961.81 $3,502.37 100% $3,502.37
053-155-033 LDR DP Taxable $2,961.81 $3,502.37 100% $3,502.37
053-155-034 LDR DP Taxable $2,961.81 $3,502.37 100% $2,961.81
053-155-035 LDR DP Taxable $2,961.81 $3,502.37 100% $2,961.81
053-155-036 LDR DP Taxable $2,961.81 $3,502.37 100% $3,502.37
053-155-037 LDR DP Taxable $2,961.81 $3,502.37 100% $3,502.37
053-155-038 LDR DP Taxable $2,961.81 $3,502.37 100% $3,502.37
053-155-039 LDR DP Taxable $2,961.81 $3,502.37 100% $3,502.37
053-155-040 LDR DP Taxable $2,961.81 $3,502.37 100% $2,961.81
053-155-041 LDR DP Taxable $2,961.81 $3,502.37 100% $3,502.37
053-155-042 LDR DP Taxable $2,961.81 $3,502.37 100% $3,502.37
053-155-043 LDR DP Taxable $2,961.81 $3,502.37 100% $2,961.81
053-155-044 LDR DP Taxable $2,961.81 $3,502.37 100% $3,502.37
053-155-045 LDR DP Taxable $2,961.81 $3,502.37 100% $3,502.37
053-155-046 LDR DP Taxable $2,961.81 $3,502.37 100% $3,502.37
053-155-047 LDR DP Taxable $2,961.81 $3,502.37 100% $3,502.37
053-155-048 LDR DP Taxable $2,961.81 $3,502.37 100% $3,502.37
053-155-049 LDR DP Taxable $2,961.81 $3,502.37 100% $3,502.37
053-155-050 LDR DP Taxable $2,961.81 $3,502.37 100% $2,961.81
053-155-051 LDR DP Taxable $2,961.81 $3,502.37 100% $2,961.81
Prepared by EPS 6/19/2024 Page 120 of 403
Appendix A Page 4 of 14
Assessor's Minimum Maximum Proposed
Parcel Land Tax Tax Annual Annual Tax Special Tax
Number Use [1] Category [1] Status Special Tax Special Tax Allocation Levy [2]
Proposed Special Tax Levy for FY 2024-25
053-155-052 LDR AW Tax-Exempt $0.00 $0.00 0% $0.00
053-155-053 LDR DP Taxable $2,961.81 $3,502.37 100% $3,502.37
053-155-054 LDR DP Taxable $2,961.81 $3,502.37 100% $3,502.37
053-155-055 LDR DP Taxable $2,961.81 $3,502.37 100% $3,502.37
053-155-056 LDR DP Taxable $2,961.81 $3,502.37 100% $3,502.37
053-155-057 LDR DP Taxable $2,961.81 $3,502.37 100% $3,502.37
053-155-058 LDR DP Taxable $2,961.81 $3,502.37 100% $3,502.37
053-155-059 LDR DP Taxable $2,961.81 $3,502.37 100% $2,961.81
053-155-060 LDR DP Taxable $2,961.81 $3,502.37 100% $3,502.37
053-155-061 LDR DP Taxable $2,961.81 $3,502.37 100% $3,502.37
053-155-062 LDR DP Taxable $2,961.81 $3,502.37 100% $3,502.37
053-155-063 LDR DP Taxable $2,961.81 $3,502.37 100% $2,961.81
053-155-064 LDR DP Taxable $2,961.81 $3,502.37 100% $3,502.37
053-155-065 LDR DP Taxable $2,961.81 $3,502.37 100% $3,502.37
053-155-066 LDR DP Taxable $2,961.81 $3,502.37 100% $3,502.37
053-155-067 LDR DP Taxable $2,961.81 $3,502.37 100% $3,502.37
053-155-068 LDR DP Taxable $2,961.81 $3,502.37 100% $3,502.37
053-155-069 LDR DP Taxable $2,961.81 $3,502.37 100% $3,502.37
053-155-070 LDR DP Taxable $2,961.81 $3,502.37 100% $2,961.81
053-155-071 LDR FM Taxable $2,961.81 $3,502.37 100% $2,961.81
053-155-072 LDR FM Taxable $2,961.81 $3,502.37 100% $2,961.81
053-155-073 LDR FM Taxable $2,961.81 $3,502.37 100% $2,961.81
053-155-074 LDR FM Taxable $2,961.81 $3,502.37 100% $2,961.81
053-155-075 LDR FM Taxable $2,961.81 $3,502.37 100% $2,961.81
053-155-076 Park Park Tax-Exempt $0.00 $0.00 0% $0.00
053-155-077 Park Park Tax-Exempt $0.00 $0.00 0% $0.00
053-155-078 Park Park Tax-Exempt $0.00 $0.00 0% $0.00
053-155-079 Park Park Tax-Exempt $0.00 $0.00 0% $0.00
053-155-080 Park Park Tax-Exempt $0.00 $0.00 0% $0.00
053-155-081 Park Park Tax-Exempt $0.00 $0.00 0% $0.00
053-156-001 Park Park Tax-Exempt $0.00 $0.00 0% $0.00
053-156-002 Park Park Tax-Exempt $0.00 $0.00 0% $0.00
053-156-003 LDR DP Taxable $2,961.81 $3,502.37 100% $3,502.37
053-156-004 LDR DP Taxable $2,961.81 $3,502.37 100% $3,502.37
053-156-005 LDR AW Tax-Exempt $0.00 $0.00 0% $0.00
053-156-006 LDR DP Taxable $2,961.81 $3,502.37 100% $3,502.37
053-156-007 LDR DP Taxable $2,961.81 $3,502.37 100% $3,502.37
053-156-008 LDR DP Taxable $2,961.81 $3,502.37 100% $3,502.37
053-156-009 LDR AW Tax-Exempt $0.00 $0.00 0% $0.00
053-156-010 LDR DP Taxable $2,961.81 $3,502.37 100% $2,961.81
053-156-011 LDR DP Taxable $2,961.81 $3,502.37 100% $3,502.37
053-156-012 LDR DP Taxable $2,961.81 $3,502.37 100% $3,502.37
053-156-013 LDR DP Taxable $2,961.81 $3,502.37 100% $3,502.37
053-156-014 LDR DP Taxable $2,961.81 $3,502.37 100% $3,502.37
053-156-015 LDR DP Taxable $2,961.81 $3,502.37 100% $2,961.81
053-156-016 LDR DP Taxable $2,961.81 $3,502.37 100% $3,502.37
053-156-017 LDR DP Taxable $2,961.81 $3,502.37 100% $3,502.37
053-156-018 LDR DP Taxable $2,961.81 $3,502.37 100% $2,961.81
Prepared by EPS 6/19/2024 Page 121 of 403
Appendix A Page 5 of 14
Assessor's Minimum Maximum Proposed
Parcel Land Tax Tax Annual Annual Tax Special Tax
Number Use [1] Category [1] Status Special Tax Special Tax Allocation Levy [2]
Proposed Special Tax Levy for FY 2024-25
053-156-019 LDR DP Taxable $2,961.81 $3,502.37 100% $3,502.37
053-156-020 LDR DP Taxable $2,961.81 $3,502.37 100% $3,502.37
053-156-021 LDR DP Taxable $2,961.81 $3,502.37 100% $3,502.37
053-156-022 LDR DP Taxable $2,961.81 $3,502.37 100% $2,961.81
053-156-023 LDR DP Taxable $2,961.81 $3,502.37 100% $2,961.81
053-156-024 LDR DP Taxable $2,961.81 $3,502.37 100% $2,961.81
053-156-025 LDR DP Taxable $2,961.81 $3,502.37 100% $3,502.37
053-156-026 LDR DP Taxable $2,961.81 $3,502.37 100% $2,961.81
053-156-027 LDR DP Taxable $2,961.81 $3,502.37 100% $2,961.81
053-156-028 LDR DP Taxable $2,961.81 $3,502.37 100% $3,502.37
053-156-029 LDR DP Taxable $2,961.81 $3,502.37 100% $3,502.37
053-156-030 LDR DP Taxable $2,961.81 $3,502.37 100% $3,502.37
053-156-031 LDR DP Taxable $2,961.81 $3,502.37 100% $2,961.81
053-156-032 LDR DP Taxable $2,961.81 $3,502.37 100% $3,502.37
053-156-033 LDR DP Taxable $2,961.81 $3,502.37 100% $3,502.37
053-156-034 LDR DP Taxable $2,961.81 $3,502.37 100% $2,961.81
053-156-035 LDR DP Taxable $2,961.81 $3,502.37 100% $3,502.37
053-156-036 LDR DP Taxable $2,961.81 $3,502.37 100% $3,502.37
053-156-037 LDR DP Taxable $2,961.81 $3,502.37 100% $3,502.37
053-156-038 LDR DP Taxable $2,961.81 $3,502.37 100% $3,502.37
053-156-039 LDR DP Taxable $2,961.81 $3,502.37 100% $3,502.37
053-156-040 LDR DP Taxable $2,961.81 $3,502.37 100% $3,502.37
053-156-041 LDR DP Taxable $2,961.81 $3,502.37 100% $3,502.37
053-156-042 LDR DP Taxable $2,961.81 $3,502.37 100% $2,961.81
053-156-043 LDR DP Taxable $2,961.81 $3,502.37 100% $3,502.37
053-156-044 LDR FM Taxable $2,961.81 $3,502.37 100% $2,961.81
053-156-045 LDR FM Taxable $2,961.81 $3,502.37 100% $2,961.81
053-156-046 LDR FM Taxable $2,961.81 $3,502.37 100% $2,961.81
053-156-047 LDR FM Taxable $2,961.81 $3,502.37 100% $2,961.81
053-156-048 LDR FM Taxable $2,961.81 $3,502.37 100% $2,961.81
053-156-049 LDR FM Taxable $2,961.81 $3,502.37 100% $2,961.81
053-156-050 Park Park Tax-Exempt $0.00 $0.00 0% $0.00
053-156-051 Park Park Tax-Exempt $0.00 $0.00 0% $0.00
053-156-052 MDR DP Taxable $2,421.25 $2,961.81 100% $2,961.81
053-156-053 MDR DP Taxable $2,421.25 $2,961.81 100% $2,421.25
053-156-054 MDR DP Taxable $2,421.25 $2,961.81 100% $2,421.25
053-156-055 MDR DP Taxable $2,421.25 $2,961.81 100% $2,961.81
053-156-056 MDR DP Taxable $2,421.25 $2,961.81 100% $2,961.81
053-156-057 MDR DP Taxable $2,421.25 $2,961.81 100% $2,961.81
053-156-058 MDR DP Taxable $2,421.25 $2,961.81 100% $2,961.81
053-156-059 MDR DP Taxable $2,421.25 $2,961.81 100% $2,421.25
053-156-060 MDR DP Taxable $2,421.25 $2,961.81 100% $2,421.25
053-156-061 MDR DP Taxable $2,421.25 $2,961.81 100% $2,961.81
053-156-062 MDR DP Taxable $2,421.25 $2,961.81 100% $2,421.25
053-156-063 MDR DP Taxable $2,421.25 $2,961.81 100% $2,961.81
053-156-064 MDR DP Taxable $2,421.25 $2,961.81 100% $2,421.25
053-156-065 MDR DP Taxable $2,421.25 $2,961.81 100% $2,421.25
053-156-066 MDR DP Taxable $2,421.25 $2,961.81 100% $2,961.81
Prepared by EPS 6/19/2024 Page 122 of 403
Appendix A Page 6 of 14
Assessor's Minimum Maximum Proposed
Parcel Land Tax Tax Annual Annual Tax Special Tax
Number Use [1] Category [1] Status Special Tax Special Tax Allocation Levy [2]
Proposed Special Tax Levy for FY 2024-25
053-156-067 MDR DP Taxable $2,421.25 $2,961.81 100% $2,421.25
053-156-068 MDR DP Taxable $2,421.25 $2,961.81 100% $2,961.81
053-156-069 MDR DP Taxable $2,421.25 $2,961.81 100% $2,421.25
053-156-070 MDR AW Tax-Exempt $0.00 $0.00 0% $0.00
053-156-071 MDR DP Taxable $2,421.25 $2,961.81 100% $2,961.81
053-156-072 MDR DP Taxable $2,421.25 $2,961.81 100% $2,421.25
053-156-073 MDR DP Taxable $2,421.25 $2,961.81 100% $2,421.25
053-156-074 MDR DP Taxable $2,421.25 $2,961.81 100% $2,421.25
053-156-075 MDR DP Taxable $2,421.25 $2,961.81 100% $2,961.81
053-156-076 MDR AW Tax-Exempt $0.00 $0.00 0% $0.00
053-156-077 MDR DP Taxable $2,421.25 $2,961.81 100% $2,421.25
053-156-078 MDR DP Taxable $2,421.25 $2,961.81 100% $2,421.25
053-156-079 MDR DP Taxable $2,421.25 $2,961.81 100% $2,961.81
053-156-080 MDR AW Tax-Exempt $0.00 $0.00 0% $0.00
053-156-081 Park Park Tax-Exempt $0.00 $0.00 0% $0.00
053-157-001 MDR DP Taxable $2,421.25 $2,961.81 100% $2,421.25
053-157-002 MDR DP Taxable $2,421.25 $2,961.81 100% $2,421.25
053-157-003 MDR DP Taxable $2,421.25 $2,961.81 100% $2,961.81
053-157-004 MDR DP Taxable $2,421.25 $2,961.81 100% $2,421.25
053-157-005 MDR DP Taxable $2,421.25 $2,961.81 100% $2,961.81
053-157-006 MDR DP Taxable $2,421.25 $2,961.81 100% $2,421.25
053-157-007 MDR DP Taxable $2,421.25 $2,961.81 100% $2,421.25
053-157-008 MDR DP Taxable $2,421.25 $2,961.81 100% $2,421.25
053-157-009 MDR DP Taxable $2,421.25 $2,961.81 100% $2,421.25
053-157-010 MDR DP Taxable $2,421.25 $2,961.81 100% $2,961.81
053-157-011 MDR DP Taxable $2,421.25 $2,961.81 100% $2,421.25
053-157-012 MDR DP Taxable $2,421.25 $2,961.81 100% $2,961.81
053-157-013 MDR DP Taxable $2,421.25 $2,961.81 100% $2,961.81
053-157-014 MDR DP Taxable $2,421.25 $2,961.81 100% $2,961.81
053-157-015 MDR DP Taxable $2,421.25 $2,961.81 100% $2,421.25
053-157-016 MDR DP Taxable $2,421.25 $2,961.81 100% $2,961.81
053-157-017 MDR DP Taxable $2,421.25 $2,961.81 100% $2,421.25
053-157-018 MDR DP Taxable $2,421.25 $2,961.81 100% $2,961.81
053-157-019 MDR AW Tax-Exempt $0.00 $0.00 0% $0.00
053-157-020 MDR DP Taxable $2,421.25 $2,961.81 100% $2,961.81
053-157-021 MDR DP Taxable $2,421.25 $2,961.81 100% $2,421.25
053-157-022 MDR DP Taxable $2,421.25 $2,961.81 100% $2,421.25
053-157-023 MDR DP Taxable $2,421.25 $2,961.81 100% $2,961.81
053-157-024 MDR DP Taxable $2,421.25 $2,961.81 100% $2,961.81
053-157-025 MDR DP Taxable $2,421.25 $2,961.81 100% $2,421.25
053-157-026 MDR DP Taxable $2,421.25 $2,961.81 100% $2,421.25
053-157-027 MDR DP Taxable $2,421.25 $2,961.81 100% $2,961.81
053-157-028 MDR DP Taxable $2,421.25 $2,961.81 100% $2,421.25
053-157-029 MDR DP Taxable $2,421.25 $2,961.81 100% $2,421.25
053-157-030 MDR DP Taxable $2,421.25 $2,961.81 100% $2,961.81
053-157-031 MDR DP Taxable $2,421.25 $2,961.81 100% $2,421.25
053-157-032 MDR DP Taxable $2,421.25 $2,961.81 100% $2,421.25
053-157-033 MDR DP Taxable $2,421.25 $2,961.81 100% $2,961.81
Prepared by EPS 6/19/2024 Page 123 of 403
Appendix A Page 7 of 14
Assessor's Minimum Maximum Proposed
Parcel Land Tax Tax Annual Annual Tax Special Tax
Number Use [1] Category [1] Status Special Tax Special Tax Allocation Levy [2]
Proposed Special Tax Levy for FY 2024-25
053-157-034 MDR DP Taxable $2,421.25 $2,961.81 100% $2,961.81
053-157-035 MDR AW Tax-Exempt $0.00 $0.00 0% $0.00
053-157-036 MDR DP Taxable $2,421.25 $2,961.81 100% $2,421.25
053-157-037 MDR DP Taxable $2,421.25 $2,961.81 100% $2,961.81
053-157-038 MDR DP Taxable $2,421.25 $2,961.81 100% $2,421.25
053-157-039 MDR DP Taxable $2,421.25 $2,961.81 100% $2,421.25
053-157-040 MDR DP Taxable $2,421.25 $2,961.81 100% $2,961.81
053-157-041 MDR DP Taxable $2,421.25 $2,961.81 100% $2,421.25
053-157-042 MDR DP Taxable $2,421.25 $2,961.81 100% $2,421.25
053-157-043 MDR DP Taxable $2,421.25 $2,961.81 100% $2,421.25
053-157-044 MDR DP Taxable $2,421.25 $2,961.81 100% $2,961.81
053-157-045 MDR AW Tax-Exempt $0.00 $0.00 0% $0.00
053-157-046 MDR DP Taxable $2,421.25 $2,961.81 100% $2,961.81
053-157-047 MDR DP Taxable $2,421.25 $2,961.81 100% $2,421.25
053-157-048 MDR DP Taxable $2,421.25 $2,961.81 100% $2,421.25
053-157-049 MDR DP Taxable $2,421.25 $2,961.81 100% $2,421.25
053-157-050 MDR DP Taxable $2,421.25 $2,961.81 100% $2,421.25
053-157-051 MDR DP Taxable $2,421.25 $2,961.81 100% $2,961.81
053-157-052 MDR DP Taxable $2,421.25 $2,961.81 100% $2,421.25
053-157-053 MDR DP Taxable $2,421.25 $2,961.81 100% $2,421.25
053-157-054 MDR DP Taxable $2,421.25 $2,961.81 100% $2,961.81
053-601-008 ROW ROW Tax-Exempt $0.00 $0.00 0% $0.00
053-601-009 ROW ROW Tax-Exempt $0.00 $0.00 0% $0.00
053-601-011 HOA HOA Tax-Exempt $0.00 $0.00 0% $0.00
053-601-015-000 CA CA Tax-Exempt $0.00 $0.00 0% $0.00
053-601-016 HDR-CON DP Taxable $1,801.86 $1,801.86 100% $1,801.86
053-601-017 HDR-CON DP Taxable $1,801.86 $1,801.86 100% $1,801.86
053-601-018 HDR-CON DP Taxable $1,801.86 $1,801.86 100% $1,801.86
053-601-019 HDR-CON DP Taxable $1,801.86 $1,801.86 100% $1,801.86
053-601-020 HDR-CON AW Tax-Exempt $0.00 $0.00 0% $0.00
053-601-021 HDR-CON DP Taxable $1,801.86 $1,801.86 100% $1,801.86
053-601-022 HDR-CON DP Taxable $1,801.86 $1,801.86 100% $1,801.86
053-601-023 HDR-CON DP Taxable $1,801.86 $1,801.86 100% $1,801.86
053-601-024 HDR-CON DP Taxable $1,801.86 $1,801.86 100% $1,801.86
053-601-025 HDR-CON DP Taxable $1,801.86 $1,801.86 100% $1,801.86
053-601-026 HDR-CON DP Taxable $1,801.86 $1,801.86 100% $1,801.86
053-601-027 HDR-CON DP Taxable $1,801.86 $1,801.86 100% $1,801.86
053-601-028 HDR-CON DP Taxable $1,801.86 $1,801.86 100% $1,801.86
053-601-029 HDR-CON DP Taxable $1,801.86 $1,801.86 100% $1,801.86
053-601-030 HDR-CON DP Taxable $1,801.86 $1,801.86 100% $1,801.86
053-601-031 HDR-CON DP Taxable $1,801.86 $1,801.86 100% $1,801.86
053-601-032 HDR-CON DP Taxable $1,801.86 $1,801.86 100% $1,801.86
053-601-033 HDR-CON DP Taxable $1,801.86 $1,801.86 100% $1,801.86
053-601-034 HDR-CON DP Taxable $1,801.86 $1,801.86 100% $1,801.86
053-601-035 HDR-CON DP Taxable $1,801.86 $1,801.86 100% $1,801.86
053-601-036 HDR-CON DP Taxable $1,801.86 $1,801.86 100% $1,801.86
053-601-037 HDR-CON DP Taxable $1,801.86 $1,801.86 100% $1,801.86
053-601-038 HDR-CON DP Taxable $1,801.86 $1,801.86 100% $1,801.86
Prepared by EPS 6/19/2024 Page 124 of 403
Appendix A Page 8 of 14
Assessor's Minimum Maximum Proposed
Parcel Land Tax Tax Annual Annual Tax Special Tax
Number Use [1] Category [1] Status Special Tax Special Tax Allocation Levy [2]
Proposed Special Tax Levy for FY 2024-25
053-601-039 HDR-CON DP Taxable $1,801.86 $1,801.86 100% $1,801.86
053-601-040 CA CA Tax-Exempt $0.00 $0.00 0% $0.00
053-601-041 HDR-CON DP Taxable $1,801.86 $1,801.86 100% $1,801.86
053-601-051 HDR-CON DP Taxable $1,801.86 $1,801.86 100% $1,801.86
053-601-052 HDR-CON DP Taxable $1,801.86 $1,801.86 100% $1,801.86
053-601-053 HDR-CON DP Taxable $1,801.86 $1,801.86 100% $1,801.86
053-601-054 HDR-CON DP Taxable $1,801.86 $1,801.86 100% $1,801.86
053-601-055 HDR-CON DP Taxable $1,801.86 $1,801.86 100% $1,801.86
053-601-056 HDR-CON DP Taxable $1,801.86 $1,801.86 100% $1,801.86
053-601-057 HDR-CON DP Taxable $1,801.86 $1,801.86 100% $1,801.86
053-601-058 HDR-CON DP Taxable $1,801.86 $1,801.86 100% $1,801.86
053-601-059 HDR-CON DP Taxable $1,801.86 $1,801.86 100% $1,801.86
053-601-060 HDR-CON DP Taxable $1,801.86 $1,801.86 100% $1,801.86
053-601-061 HDR-CON DP Taxable $1,801.86 $1,801.86 100% $1,801.86
053-601-062 HDR-CON DP Taxable $1,801.86 $1,801.86 100% $1,801.86
053-601-063 HDR-CON DP Taxable $1,801.86 $1,801.86 100% $1,801.86
053-601-064 HDR-CON DP Taxable $1,801.86 $1,801.86 100% $1,801.86
053-601-065 HDR-CON DP Taxable $1,801.86 $1,801.86 100% $1,801.86
053-601-066 HDR-CON DP Taxable $1,801.86 $1,801.86 100% $1,801.86
053-601-067 HDR-CON DP Taxable $1,801.86 $1,801.86 100% $1,801.86
053-601-068 HDR-CON DP Taxable $1,801.86 $1,801.86 100% $1,801.86
053-601-069 HDR-CON DP Taxable $1,801.86 $1,801.86 100% $1,801.86
053-601-070 HDR-CON DP Taxable $1,801.86 $1,801.86 100% $1,801.86
053-601-071 HDR-CON DP Taxable $1,801.86 $1,801.86 100% $1,801.86
053-601-072 HDR-CON DP Taxable $1,801.86 $1,801.86 100% $1,801.86
053-601-073 HDR-CON DP Taxable $1,801.86 $1,801.86 100% $1,801.86
053-602-026 CA CA Tax-Exempt $0.00 $0.00 0% $0.00
053-602-028 CA CA Tax-Exempt $0.00 $0.00 0% $0.00
053-602-030 CA CA Tax-Exempt $0.00 $0.00 0% $0.00
053-602-031 HDR-CON DP Taxable $1,801.86 $1,801.86 100% $1,801.86
053-602-032 HDR-CON DP Taxable $1,801.86 $1,801.86 100% $1,801.86
053-602-033 HDR-CON DP Taxable $1,801.86 $1,801.86 100% $1,801.86
053-602-034 HDR-CON DP Taxable $1,801.86 $1,801.86 100% $1,801.86
053-602-035 HDR-CON DP Taxable $1,801.86 $1,801.86 100% $1,801.86
053-602-036 HDR-CON DP Taxable $1,801.86 $1,801.86 100% $1,801.86
053-602-037 HDR-CON DP Taxable $1,801.86 $1,801.86 100% $1,801.86
053-602-038 HDR-CON DP Taxable $1,801.86 $1,801.86 100% $1,801.86
053-602-039 HDR-CON DP Taxable $1,801.86 $1,801.86 100% $1,801.86
053-602-040 HDR-CON DP Taxable $1,801.86 $1,801.86 100% $1,801.86
053-602-041 HDR-CON DP Taxable $1,801.86 $1,801.86 100% $1,801.86
053-602-042 HDR-CON DP Taxable $1,801.86 $1,801.86 100% $1,801.86
053-602-043 HDR-CON DP Taxable $1,801.86 $1,801.86 100% $1,801.86
053-602-044 HDR-CON DP Taxable $1,801.86 $1,801.86 100% $1,801.86
053-602-045 HDR-CON DP Taxable $1,801.86 $1,801.86 100% $1,801.86
053-602-046 HDR-CON DP Taxable $1,801.86 $1,801.86 100% $1,801.86
053-602-047 HDR-CON DP Taxable $1,801.86 $1,801.86 100% $1,801.86
053-602-048 HDR-CON DP Taxable $1,801.86 $1,801.86 100% $1,801.86
053-602-049 HDR-CON DP Taxable $1,801.86 $1,801.86 100% $1,801.86
Prepared by EPS 6/19/2024 Page 125 of 403
Appendix A Page 9 of 14
Assessor's Minimum Maximum Proposed
Parcel Land Tax Tax Annual Annual Tax Special Tax
Number Use [1] Category [1] Status Special Tax Special Tax Allocation Levy [2]
Proposed Special Tax Levy for FY 2024-25
053-602-050 HDR-CON DP Taxable $1,801.86 $1,801.86 100% $1,801.86
053-602-051 HDR-CON DP Taxable $1,801.86 $1,801.86 100% $1,801.86
053-602-052 HDR-CON DP Taxable $1,801.86 $1,801.86 100% $1,801.86
053-602-053 HDR-CON DP Taxable $1,801.86 $1,801.86 100% $1,801.86
053-602-054 HDR-CON DP Taxable $1,801.86 $1,801.86 100% $1,801.86
053-602-055 CA CA Tax-Exempt $0.00 $0.00 0% $0.00
053-602-056 HDR-CON DP Taxable $1,801.86 $1,801.86 100% $1,801.86
053-602-057 HDR-CON DP Taxable $1,801.86 $1,801.86 100% $1,801.86
053-602-058 HDR-CON DP Taxable $1,801.86 $1,801.86 100% $1,801.86
053-602-059 HDR-CON DP Taxable $1,801.86 $1,801.86 100% $1,801.86
053-602-060 HDR-CON AW Tax-Exempt $0.00 $0.00 0% $0.00
053-602-061 HDR-CON DP Taxable $1,801.86 $1,801.86 100% $1,801.86
053-602-062 HDR-CON DP Taxable $1,801.86 $1,801.86 100% $1,801.86
053-602-063 HDR-CON DP Taxable $1,801.86 $1,801.86 100% $1,801.86
053-602-064 HDR-CON DP Taxable $1,801.86 $1,801.86 100% $1,801.86
053-602-065 HDR-CON DP Taxable $1,801.86 $1,801.86 100% $1,801.86
053-602-066 HDR-CON DP Taxable $1,801.86 $1,801.86 100% $1,801.86
053-602-067 HDR-CON DP Taxable $1,801.86 $1,801.86 100% $1,801.86
053-602-068 CA CA Tax-Exempt $0.00 $0.00 0% $0.00
053-602-069 HDR-CON DP Taxable $1,801.86 $1,801.86 100% $1,801.86
053-602-070 HDR-CON DP Taxable $1,801.86 $1,801.86 100% $1,801.86
053-602-071 HDR-CON DP Taxable $1,801.86 $1,801.86 100% $1,801.86
053-602-072 HDR-CON DP Taxable $1,801.86 $1,801.86 100% $1,801.86
053-602-073 HDR-CON DP Taxable $1,801.86 $1,801.86 100% $1,801.86
053-602-074 HDR-CON DP Taxable $1,801.86 $1,801.86 100% $1,801.86
053-602-075 HDR-CON DP Taxable $1,801.86 $1,801.86 100% $1,801.86
053-602-076 HDR-CON DP Taxable $1,801.86 $1,801.86 100% $1,801.86
053-602-077 HDR-CON DP Taxable $1,801.86 $1,801.86 100% $1,801.86
053-602-078 HDR-CON DP Taxable $1,801.86 $1,801.86 100% $1,801.86
053-602-079 HDR-CON DP Taxable $1,801.86 $1,801.86 100% $1,801.86
053-602-080 HDR-CON DP Taxable $1,801.86 $1,801.86 100% $1,801.86
053-603-003 CA CA Tax-Exempt $0.00 $0.00 0% $0.00
053-603-004 HDR-TH DP Taxable $2,150.97 $2,150.97 100% $2,150.97
053-603-005 HDR-TH DP Taxable $2,150.97 $2,150.97 100% $2,150.97
053-603-006 HDR-TH DP Taxable $2,150.97 $2,150.97 100% $2,150.97
053-603-007 HDR-TH DP Taxable $2,150.97 $2,150.97 100% $2,150.97
053-603-008 HDR-TH DP Taxable $2,150.97 $2,150.97 100% $2,150.97
053-603-009 HDR-TH DP Taxable $2,150.97 $2,150.97 100% $2,150.97
053-603-010 HDR-TH DP Taxable $2,150.97 $2,150.97 100% $2,150.97
053-603-011 HDR-TH AW Tax-Exempt $0.00 $0.00 0% $0.00
053-603-012 HDR-TH DP Taxable $2,150.97 $2,150.97 100% $2,150.97
053-603-013 HDR-TH DP Taxable $2,150.97 $2,150.97 100% $2,150.97
053-603-014 HDR-TH DP Taxable $2,150.97 $2,150.97 100% $2,150.97
053-603-015 HDR-TH DP Taxable $2,150.97 $2,150.97 100% $2,150.97
053-603-018 HDR-TH UP Taxable $2,150.97 $2,150.97 0% $0.00
053-603-020 CA CA Tax-Exempt $0.00 $0.00 0% $0.00
053-603-021 HDR-TH DP Taxable $2,150.97 $2,150.97 100% $2,150.97
053-603-022 HDR-TH DP Taxable $2,150.97 $2,150.97 100% $2,150.97
Prepared by EPS 6/19/2024 Page 126 of 403
Appendix A Page 10 of 14
Assessor's Minimum Maximum Proposed
Parcel Land Tax Tax Annual Annual Tax Special Tax
Number Use [1] Category [1] Status Special Tax Special Tax Allocation Levy [2]
Proposed Special Tax Levy for FY 2024-25
053-603-023 HDR-TH DP Taxable $2,150.97 $2,150.97 100% $2,150.97
053-603-024 HDR-TH DP Taxable $2,150.97 $2,150.97 100% $2,150.97
053-603-025 HDR-TH DP Taxable $2,150.97 $2,150.97 100% $2,150.97
053-603-026 HDR-TH DP Taxable $2,150.97 $2,150.97 100% $2,150.97
053-603-027 HDR-TH DP Taxable $2,150.97 $2,150.97 100% $2,150.97
053-603-028 HDR-TH DP Taxable $2,150.97 $2,150.97 100% $2,150.97
053-603-029 HDR-TH DP Taxable $2,150.97 $2,150.97 100% $2,150.97
053-603-030 HDR-TH DP Taxable $2,150.97 $2,150.97 100% $2,150.97
053-603-031 HDR-TH DP Taxable $2,150.97 $2,150.97 100% $2,150.97
053-603-032 HDR-TH DP Taxable $2,150.97 $2,150.97 100% $2,150.97
053-603-033 CA CA Tax-Exempt $0.00 $0.00 0% $0.00
053-603-034 HDR-TH DP Taxable $2,150.97 $2,150.97 100% $2,150.97
053-603-035 HDR-TH DP Taxable $2,150.97 $2,150.97 100% $2,150.97
053-603-036 HDR-TH DP Taxable $2,150.97 $2,150.97 100% $2,150.97
053-603-037 HDR-TH DP Taxable $2,150.97 $2,150.97 100% $2,150.97
053-603-038 HDR-TH DP Taxable $2,150.97 $2,150.97 100% $2,150.97
053-603-039 HDR-TH DP Taxable $2,150.97 $2,150.97 100% $2,150.97
053-603-040 HDR-TH DP Taxable $2,150.97 $2,150.97 100% $2,150.97
053-603-041 HDR-TH DP Taxable $2,150.97 $2,150.97 100% $2,150.97
053-603-042 HDR-TH DP Taxable $2,150.97 $2,150.97 100% $2,150.97
053-603-043 HDR-TH DP Taxable $2,150.97 $2,150.97 100% $2,150.97
053-603-044 HDR-TH DP Taxable $2,150.97 $2,150.97 100% $2,150.97
053-603-045 HDR-TH DP Taxable $2,150.97 $2,150.97 100% $2,150.97
053-603-046 CA CA Tax-Exempt $0.00 $0.00 0% $0.00
053-603-047 HDR-TH DP Taxable $2,150.97 $2,150.97 100% $2,150.97
053-603-048 HDR-TH DP Taxable $2,150.97 $2,150.97 100% $2,150.97
053-603-049 HDR-TH DP Taxable $2,150.97 $2,150.97 100% $2,150.97
053-603-050 HDR-TH AW Tax-Exempt $0.00 $0.00 0% $0.00
053-603-051 HDR-TH DP Taxable $2,150.97 $2,150.97 100% $2,150.97
053-603-052 HDR-TH DP Taxable $2,150.97 $2,150.97 100% $2,150.97
053-603-053 HDR-TH DP Taxable $2,150.97 $2,150.97 100% $2,150.97
053-603-054 HDR-TH DP Taxable $2,150.97 $2,150.97 100% $2,150.97
053-603-055 HDR-TH DP Taxable $2,150.97 $2,150.97 100% $2,150.97
053-603-056 HDR-TH DP Taxable $2,150.97 $2,150.97 100% $2,150.97
053-603-057 HDR-TH DP Taxable $2,150.97 $2,150.97 100% $2,150.97
053-603-058 HDR-TH DP Taxable $2,150.97 $2,150.97 100% $2,150.97
053-603-059 HDR-TH DP Taxable $2,150.97 $2,150.97 100% $2,150.97
053-603-060 HDR-TH DP Taxable $2,150.97 $2,150.97 100% $2,150.97
053-603-061 HDR-TH DP Taxable $2,150.97 $2,150.97 100% $2,150.97
053-603-062 HDR-TH DP Taxable $2,150.97 $2,150.97 100% $2,150.97
053-603-063 HDR-TH DP Taxable $2,150.97 $2,150.97 100% $2,150.97
053-603-064 HDR-TH DP Taxable $2,150.97 $2,150.97 100% $2,150.97
053-603-065 HDR-TH Exempt Tax-Exempt $0.00 $0.00 0% $0.00
053-603-066 HDR-TH DP Taxable $2,150.97 $2,150.97 100% $2,150.97
053-603-067 HDR-TH DP Taxable $2,150.97 $2,150.97 100% $2,150.97
053-603-068 HDR-TH DP Taxable $2,150.97 $2,150.97 100% $2,150.97
053-603-069 HDR-TH DP Taxable $2,150.97 $2,150.97 100% $2,150.97
053-603-070 HDR-TH DP Taxable $2,150.97 $2,150.97 100% $2,150.97
Prepared by EPS 6/19/2024 Page 127 of 403
Appendix A Page 11 of 14
Assessor's Minimum Maximum Proposed
Parcel Land Tax Tax Annual Annual Tax Special Tax
Number Use [1] Category [1] Status Special Tax Special Tax Allocation Levy [2]
Proposed Special Tax Levy for FY 2024-25
053-603-071 HDR-TH DP Taxable $2,150.97 $2,150.97 100% $2,150.97
053-603-072 HDR-TH DP Taxable $2,150.97 $2,150.97 100% $2,150.97
053-603-073 HDR-TH DP Taxable $2,150.97 $2,150.97 100% $2,150.97
053-603-074 HDR-TH DP Taxable $2,150.97 $2,150.97 100% $2,150.97
053-603-075 HDR-TH DP Taxable $2,150.97 $2,150.97 100% $2,150.97
053-603-076 HDR-TH DP Taxable $2,150.97 $2,150.97 100% $2,150.97
053-603-077 HDR-TH DP Taxable $2,150.97 $2,150.97 100% $2,150.97
053-603-078 HDR-TH DP Taxable $2,150.97 $2,150.97 100% $2,150.97
053-603-079 HDR-TH DP Taxable $2,150.97 $2,150.97 100% $2,150.97
053-603-080 HDR-TH DP Taxable $2,150.97 $2,150.97 100% $2,150.97
053-603-081 HDR-TH DP Taxable $2,150.97 $2,150.97 100% $2,150.97
053-603-082 HDR-TH DP Taxable $2,150.97 $2,150.97 100% $2,150.97
053-603-083 HDR-TH DP Taxable $2,150.97 $2,150.97 100% $2,150.97
053-603-084 CA CA Tax-Exempt $0.00 $0.00 0% $0.00
053-604-001 CA CA Tax-Exempt $0.00 $0.00 0% $0.00
053-604-002 HDR-EFF DP Taxable $1,350.27 $1,350.27 100% $1,350.27
053-604-003 HDR-EFF DP Taxable $1,350.27 $1,350.27 100% $1,350.27
053-604-004 HDR-EFF DP Taxable $1,350.27 $1,350.27 100% $1,350.27
053-604-005 HDR-EFF DP Taxable $1,350.27 $1,350.27 100% $1,350.27
053-604-006 HDR-EFF DP Taxable $1,350.27 $1,350.27 100% $1,350.27
053-604-007 HDR-EFF DP Taxable $1,350.27 $1,350.27 100% $1,350.27
053-604-008 HDR-EFF DP Taxable $1,350.27 $1,350.27 100% $1,350.27
053-604-009 HDR-EFF DP Taxable $1,350.27 $1,350.27 100% $1,350.27
053-604-010 HDR-EFF DP Taxable $1,350.27 $1,350.27 100% $1,350.27
053-604-011 HDR-EFF AW Tax-Exempt $0.00 $0.00 0% $0.00
053-604-012 HDR-EFF DP Taxable $1,350.27 $1,350.27 100% $1,350.27
053-604-013 HDR-EFF DP Taxable $1,350.27 $1,350.27 100% $1,350.27
053-604-014 HDR-EFF DP Taxable $1,350.27 $1,350.27 100% $1,350.27
053-604-015 HDR-EFF DP Taxable $1,350.27 $1,350.27 100% $1,350.27
053-604-016 HDR-EFF DP Taxable $1,350.27 $1,350.27 100% $1,350.27
053-604-017 HDR-EFF DP Taxable $1,350.27 $1,350.27 100% $1,350.27
053-604-018 HDR-EFF DP Taxable $1,350.27 $1,350.27 100% $1,350.27
053-604-019 HDR-EFF DP Taxable $1,350.27 $1,350.27 100% $1,350.27
053-604-020 HDR-EFF DP Taxable $1,350.27 $1,350.27 100% $1,350.27
053-604-021 HDR-EFF DP Taxable $1,350.27 $1,350.27 100% $1,350.27
053-604-022 CA CA Tax-Exempt $0.00 $0.00 0% $0.00
053-604-023 HDR-EFF DP Taxable $1,350.27 $1,350.27 100% $1,350.27
053-604-024 HDR-EFF DP Taxable $1,350.27 $1,350.27 100% $1,350.27
053-604-025 HDR-EFF DP Taxable $1,350.27 $1,350.27 100% $1,350.27
053-604-026 HDR-EFF DP Taxable $1,350.27 $1,350.27 100% $1,350.27
053-604-027 HDR-EFF DP Taxable $1,350.27 $1,350.27 100% $1,350.27
053-604-028 HDR-EFF DP Taxable $1,350.27 $1,350.27 100% $1,350.27
053-604-029 HDR-EFF DP Taxable $1,350.27 $1,350.27 100% $1,350.27
053-604-030 HDR-EFF DP Taxable $1,350.27 $1,350.27 100% $1,350.27
053-604-031 HDR-EFF DP Taxable $1,350.27 $1,350.27 100% $1,350.27
053-604-032 HDR-EFF AW Tax-Exempt $0.00 $0.00 0% $0.00
053-604-033 HDR-EFF DP Taxable $1,350.27 $1,350.27 100% $1,350.27
053-604-034 HDR-EFF DP Taxable $1,350.27 $1,350.27 100% $1,350.27
Prepared by EPS 6/19/2024 Page 128 of 403
Appendix A Page 12 of 14
Assessor's Minimum Maximum Proposed
Parcel Land Tax Tax Annual Annual Tax Special Tax
Number Use [1] Category [1] Status Special Tax Special Tax Allocation Levy [2]
Proposed Special Tax Levy for FY 2024-25
053-604-035 HDR-EFF DP Taxable $1,350.27 $1,350.27 100% $1,350.27
053-604-036 HDR-EFF DP Taxable $1,350.27 $1,350.27 100% $1,350.27
053-604-037 HDR-EFF DP Taxable $1,350.27 $1,350.27 100% $1,350.27
053-604-038 HDR-EFF DP Taxable $1,350.27 $1,350.27 100% $1,350.27
053-604-039 HDR-EFF DP Taxable $1,350.27 $1,350.27 100% $1,350.27
053-604-040 HDR-EFF DP Taxable $1,350.27 $1,350.27 100% $1,350.27
053-604-041 HDR-EFF DP Taxable $1,350.27 $1,350.27 100% $1,350.27
053-604-042 HDR-EFF DP Taxable $1,350.27 $1,350.27 100% $1,350.27
053-604-043 HDR-EFF DP Taxable $1,350.27 $1,350.27 100% $1,350.27
053-604-044 HDR-EFF DP Taxable $1,350.27 $1,350.27 100% $1,350.27
053-604-045 HDR-EFF DP Taxable $1,350.27 $1,350.27 100% $1,350.27
053-604-046 HDR-EFF DP Taxable $1,350.27 $1,350.27 100% $1,350.27
053-604-047 HDR-EFF DP Taxable $1,350.27 $1,350.27 100% $1,350.27
053-604-048 HDR-EFF DP Taxable $1,350.27 $1,350.27 100% $1,350.27
053-604-049 HDR-EFF DP Taxable $1,350.27 $1,350.27 100% $1,350.27
053-604-050 HDR-EFF DP Taxable $1,350.27 $1,350.27 100% $1,350.27
053-604-051 HDR-EFF DP Taxable $1,350.27 $1,350.27 100% $1,350.27
053-604-052 HDR-EFF AW Tax-Exempt $0.00 $0.00 0% $0.00
053-604-053 HDR-EFF DP Taxable $1,350.27 $1,350.27 100% $1,350.27
053-604-054 HDR-EFF DP Taxable $1,350.27 $1,350.27 100% $1,350.27
053-604-055 HDR-EFF DP Taxable $1,350.27 $1,350.27 100% $1,350.27
053-604-056 HDR-EFF DP Taxable $1,350.27 $1,350.27 100% $1,350.27
053-604-057 HDR-EFF DP Taxable $1,350.27 $1,350.27 100% $1,350.27
053-604-058 HDR-EFF DP Taxable $1,350.27 $1,350.27 100% $1,350.27
053-604-059 HDR-EFF DP Taxable $1,350.27 $1,350.27 100% $1,350.27
053-604-060 HDR-EFF DP Taxable $1,350.27 $1,350.27 100% $1,350.27
053-604-061 HDR-EFF DP Taxable $1,350.27 $1,350.27 100% $1,350.27
053-604-062 HDR-EFF DP Taxable $1,350.27 $1,350.27 100% $1,350.27
053-604-064 CA CA Tax-Exempt $0.00 $0.00 0% $0.00
053-604-065 HDR-EFF DP Taxable $1,350.27 $1,350.27 100% $1,350.27
053-604-066 HDR-EFF DP Taxable $1,350.27 $1,350.27 100% $1,350.27
053-604-067 HDR-EFF DP Taxable $1,350.27 $1,350.27 100% $1,350.27
053-604-068 HDR-EFF DP Taxable $1,350.27 $1,350.27 100% $1,350.27
053-604-069 HDR-EFF DP Taxable $1,350.27 $1,350.27 100% $1,350.27
053-604-070 HDR-EFF DP Taxable $1,350.27 $1,350.27 100% $1,350.27
053-604-071 HDR-EFF DP Taxable $1,350.27 $1,350.27 100% $1,350.27
053-604-072 HDR-EFF DP Taxable $1,350.27 $1,350.27 100% $1,350.27
053-604-073 HDR-EFF DP Taxable $1,350.27 $1,350.27 100% $1,350.27
053-604-074 HDR-EFF AW Tax-Exempt $0.00 $0.00 0% $0.00
053-604-075 HDR-EFF DP Taxable $1,350.27 $1,350.27 100% $1,350.27
053-604-076 HDR-EFF DP Taxable $1,350.27 $1,350.27 100% $1,350.27
053-604-077 HDR-EFF DP Taxable $1,350.27 $1,350.27 100% $1,350.27
053-604-078 HDR-EFF DP Taxable $1,350.27 $1,350.27 100% $1,350.27
053-604-079 HDR-EFF DP Taxable $1,350.27 $1,350.27 100% $1,350.27
053-604-080 HDR-EFF DP Taxable $1,350.27 $1,350.27 100% $1,350.27
053-604-081 HDR-EFF DP Taxable $1,350.27 $1,350.27 100% $1,350.27
053-604-082 HDR-EFF DP Taxable $1,350.27 $1,350.27 100% $1,350.27
053-604-083 HDR-EFF DP Taxable $1,350.27 $1,350.27 100% $1,350.27
Prepared by EPS 6/19/2024 Page 129 of 403
Appendix A Page 13 of 14
Assessor's Minimum Maximum Proposed
Parcel Land Tax Tax Annual Annual Tax Special Tax
Number Use [1] Category [1] Status Special Tax Special Tax Allocation Levy [2]
Proposed Special Tax Levy for FY 2024-25
053-604-084 HDR-EFF DP Taxable $1,350.27 $1,350.27 100% $1,350.27
053-605-001 CA CA Tax-Exempt $0.00 $0.00 0% $0.00
053-605-002 HDR-EFF DP Taxable $1,350.27 $1,350.27 100% $1,350.27
053-605-003 HDR-EFF DP Taxable $1,350.27 $1,350.27 100% $1,350.27
053-605-004 HDR-EFF DP Taxable $1,350.27 $1,350.27 100% $1,350.27
053-605-005 HDR-EFF DP Taxable $1,350.27 $1,350.27 100% $1,350.27
053-605-006 HDR-EFF DP Taxable $1,350.27 $1,350.27 100% $1,350.27
053-605-007 HDR-EFF DP Taxable $1,350.27 $1,350.27 100% $1,350.27
053-605-008 HDR-EFF DP Taxable $1,350.27 $1,350.27 100% $1,350.27
053-605-009 HDR-EFF DP Taxable $1,350.27 $1,350.27 100% $1,350.27
053-605-010 HDR-EFF DP Taxable $1,350.27 $1,350.27 100% $1,350.27
053-605-011 HDR-EFF AW Tax-Exempt $0.00 $0.00 0% $0.00
053-605-012 HDR-EFF DP Taxable $1,350.27 $1,350.27 100% $1,350.27
053-605-013 HDR-EFF DP Taxable $1,350.27 $1,350.27 100% $1,350.27
053-605-014 HDR-EFF DP Taxable $1,350.27 $1,350.27 100% $1,350.27
053-605-015 HDR-EFF DP Taxable $1,350.27 $1,350.27 100% $1,350.27
053-605-016 HDR-EFF DP Taxable $1,350.27 $1,350.27 100% $1,350.27
053-605-017 HDR-EFF DP Taxable $1,350.27 $1,350.27 100% $1,350.27
053-605-018 HDR-EFF DP Taxable $1,350.27 $1,350.27 100% $1,350.27
053-605-019 HDR-EFF DP Taxable $1,350.27 $1,350.27 100% $1,350.27
053-605-020 HDR-EFF DP Taxable $1,350.27 $1,350.27 100% $1,350.27
053-605-021 HDR-EFF DP Taxable $1,350.27 $1,350.27 100% $1,350.27
053-605-022 HDR-EFF DP Taxable $1,350.27 $1,350.27 100% $1,350.27
053-605-023 HDR-EFF DP Taxable $1,350.27 $1,350.27 100% $1,350.27
053-605-024 HDR-EFF DP Taxable $1,350.27 $1,350.27 100% $1,350.27
053-605-025 HDR-EFF DP Taxable $1,350.27 $1,350.27 100% $1,350.27
053-605-026 HDR-EFF DP Taxable $1,350.27 $1,350.27 100% $1,350.27
053-605-027 HDR-EFF DP Taxable $1,350.27 $1,350.27 100% $1,350.27
053-605-028 HDR-EFF DP Taxable $1,350.27 $1,350.27 100% $1,350.27
053-605-029 HDR-EFF DP Taxable $1,350.27 $1,350.27 100% $1,350.27
053-605-030 HDR-EFF DP Taxable $1,350.27 $1,350.27 100% $1,350.27
053-605-031 HDR-EFF AW Tax-Exempt $0.00 $0.00 0% $0.00
053-605-032 HDR-EFF DP Taxable $1,350.27 $1,350.27 100% $1,350.27
053-605-033 HDR-EFF DP Taxable $1,350.27 $1,350.27 100% $1,350.27
053-605-034 HDR-EFF DP Taxable $1,350.27 $1,350.27 100% $1,350.27
053-605-035 HDR-EFF DP Taxable $1,350.27 $1,350.27 100% $1,350.27
053-605-036 HDR-EFF DP Taxable $1,350.27 $1,350.27 100% $1,350.27
053-605-037 HDR-EFF DP Taxable $1,350.27 $1,350.27 100% $1,350.27
053-605-038 HDR-EFF DP Taxable $1,350.27 $1,350.27 100% $1,350.27
053-605-039 HDR-EFF DP Taxable $1,350.27 $1,350.27 100% $1,350.27
053-605-040 HDR-EFF DP Taxable $1,350.27 $1,350.27 100% $1,350.27
053-605-041 HDR-EFF DP Taxable $1,350.27 $1,350.27 100% $1,350.27
053-605-042 CA CA Tax-Exempt $2,150.97 $2,150.97 0% $0.00
053-605-043 HDR-TH DP Taxable $2,150.97 $2,150.97 100% $2,150.97
053-605-044 HDR-TH DP Taxable $2,150.97 $2,150.97 100% $2,150.97
053-605-045 HDR-TH DP Taxable $2,150.97 $2,150.97 100% $2,150.97
053-605-046 HDR-TH DP Taxable $2,150.97 $2,150.97 100% $2,150.97
053-605-047 HDR-TH DP Taxable $2,150.97 $2,150.97 100% $2,150.97
Prepared by EPS 6/19/2024 Page 130 of 403
Appendix A Page 14 of 14
Assessor's Minimum Maximum Proposed
Parcel Land Tax Tax Annual Annual Tax Special Tax
Number Use [1] Category [1] Status Special Tax Special Tax Allocation Levy [2]
Proposed Special Tax Levy for FY 2024-25
053-605-048 HDR-TH DP Taxable $2,150.97 $2,150.97 100% $2,150.97
053-605-049 HDR-TH DP Taxable $2,150.97 $2,150.97 100% $2,150.97
053-605-050 HDR-TH DP Taxable $2,150.97 $2,150.97 100% $2,150.97
Total $1,334,295.25
"2425_levy"
[1] See notes below.
Land Use
MDR = Medium Density Residential
LDR = Low Density Residential
HDR-TH = High Density Residential - Townhomes
HDR-CON = High Density Residential - Condominiums'
HDR-EFF = High Density Residential - Efficiency Units
CA = Common Area
HOA = Homeowners Association Parcel
Comm = Commercial
OS = Open Space
ROW = Public right-of-way
Tax Status
DP = Developed Parcel
FM = Final Map Parcel
AW = Affordable/Work Force Parcel
[2] May not sum due to rounding.
Prepared by EPS 6/19/2024 Page 131 of 403
Page 132 of 403