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City of Carlsbad

Community Facilities District No. 1

DESCRIPTION: The City of Carlsbad imposes a special tax to fund Community Facilities District No. 1, which provides for public capital facilities including: new library facilities, city hall complex, a public safety warehouse, park improvements, street improvements, and major bridge and overpass facilities. (Proposition A, 5/7/1991.)

RATE: For initial fiscal year 1990-91, the special tax is imposed on properties depending on the improvement area where the property is located, the classification of the property, population density (for residential properties), and the date when the building permit was issued. Properties may opt to pay a one-time tax upon the issuance of a building permit, or pay special taxes for a period not to exceed 25 years. The tax increases annually in an amount equal to the Construction Cost Index of the Engineering News-Records.

UNIFORMITY: Non-Uniform

EXEMPTIONS: Unavailable

LEVY TYPE: Mello-Roos Special Tax

EFFECTIVE DATE: 7/1/1990

SUNSET DATE: Unavailable

ELECTION DATE: 5/7/1991

VOTE: 94.67

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Community Facilities District No. 3 (Improvement Area 1)

DESCRIPTION: The City of Carlsbad imposes a special tax to fund Community Facilities District No. 3 (Improvement Area No. 1), which provides for street improvements. (Proposition A, 11/8/2005.)

RATE: For initial fiscal year 2005-06, the special tax is: $15,241 per acre for Zone A and $7,625 per acre for Zone B.

UNIFORMITY: Uniform

EXEMPTIONS: Government property, open space, and parcels with public or utility easements are exempt.

LEVY TYPE: Mello-Roos Special Tax

EFFECTIVE DATE: 7/1/2005

SUNSET DATE: Unavailable

ELECTION DATE: 11/8/2005

VOTE: 100

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Community Facilities District No. 3 (Improvement Area 2)

DESCRIPTION: The City of Carlsbad imposes a special tax to fund Community Facilities District No. 3 (Improvement Area No. 2), which provides for street improvements, landscaping, irrigation, sewer and water improvements. (Proposition A, 11/8/2005.)

RATE: For initial fiscal year 2005-06, the special tax is: $12,600 per acre. The tax increases annually by 3 percent or the percent increase in the Construction Cost Index, whichever is less.

UNIFORMITY: Uniform

EXEMPTIONS: Government property, open space, and parcels with public or utility easements are exempt.

LEVY TYPE: Mello-Roos Special Tax

EFFECTIVE DATE: 7/1/2005

SUNSET DATE: Unavailable

ELECTION DATE: 11/8/2005

VOTE: 100

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