CITY OF VALLEJO COMMUNITY FACILITIES DISTRICT NO. 2002-1 (MARE ISLAND SERVICES)
CFD TAX ADMINISTRATION REPORT FISCAL YEAR 2015-16
February 5, 2016
555)University)Ave,)Suite)280)•)Sacramento,)CA)95825 Phone:)l916p)561-0890)•)Fax:)l916p)561-0891 www.goodwinconsultinggroup.net
Community Facilities District No. 2002-1 CFD Tax Administration Report
TABLE OF CONTENTS
Section Page
Executive Summary ...... i
I. Introduction ...... 1
II. Purpose of Report ...... 2
III. Fiscal Year 2015-16 Special Tax Requirement ...... 3
IV. Fiscal Year 2015-16 Special Tax Levy ...... 4
V. Development Status ...... 7
VI. Delinquencies ...... 9
VII. Senate Bill 165 Reporting Requirements ...... 10
Appendix A – Fiscal Year 2015-16 Special Tax Levy Summary
Appendix B – Fiscal Year 2015-16 Special Tax Levy for Individual Assessor’s Parcels (Sorted by Type of Property)
Appendix C – Fiscal Year 2015-16 Special Tax Levy for Individual Assessor’s Parcels
Appendix D – Rate and Method of Apportionment of Special Tax
Appendix E – Boundary and Annexation Maps of CFD No. 2002-1
Appendix F – Assessor’s Parcel Maps for Fiscal Year 2015-16
EXECUTIVE SUMMARY
The following summary provides a brief overview of the main points from this report regarding the City of Vallejo Community Facilities District No. 2002-1 (Mare Island Services) (“CFD No. 2002-1” or the “CFD”):
Fiscal Year 2015-16 Special Tax Levy
Number of Taxed Parcels Total Special Tax Levy 346 $2,014,097 City of Vallejo Direct Bill $158,224 Total $2,172,321
For further detail regarding the special tax levy, or special tax rates, please refer to Section IV of this report.
Development Status for Fiscal Year 2015-16
Tax Category Units / Square Feet / Acres Single Family Detached Property 262 Units Single Family Attached Property 22 Units Multi-Family 0 Units Non-Residential Property (1) 15.72 Acres Non-Residential Property (2) 1,046,305 Building Sq. Ft. Golf Course Property 170.26 Acres Lennar Leases and 57.14 Acres Taxable Public Property (1) Lennar Leases and 1,739,454 Building Sq. Ft. Taxable Public Property (2) Taxable Public Property 7.08 Acres (City of Vallejo) Unused Property (Lennar) 210.96 Acres Unused Property (City of Vallejo) 106.86 Acres (1) CFD tax levy is based on a per-acre rate. (2) CFD tax levy is based on a per-building square foot rate.
For more information regarding the development status of CFD No. 2002-1, please see Section V of this report.
City of Vallejo i Fiscal Year 2015-16 CFD No. 2002-1 CFD Tax Administration Report
Delinquency Summary
Delinquent Amount Number of Total Levy for FY 2014-15 Parcels for Delinquency Method of Levy (as of May 26, 2015) Delinquent FY 2014-15 Rate Solano County Tax Roll $12,074 6 $2,896,380 0.42% Direct Bill $0 n/a $261,326 0.00%
Total $12,074 6 $3,157,706 0.38%
For additional delinquency information, including historical delinquency rates, please see Section VI of this report.
City of Vallejo ii Fiscal Year 2015-16 CFD No. 2002-1 CFD Tax Administration Report
I. INTRODUCTION
City of Vallejo Community Facilities District No. 2002-1 (Mare Island Services)
On May 7, 2002, the Vallejo City Council adopted Resolution No. 02-189 which established CFD No. 2002-1 and a successful landowner election authorized the levy of a Mello-Roos special tax on property within the CFD. In Exhibit A of said Resolution, the level and description of services to be funded by the CFD were presented. The Exhibit specifies that the services shall include the attributable costs of engineering, design, planning and coordination, together with the expenses related to the creation and administration of the CFD and all other expenses incidental thereto. Furthermore, it is specified that the services shall consist of any or all of the services defined by Section 14.45.110 I of the City of Vallejo – Mare Island Services Financing Code.
The CFD is located in the City of Vallejo (the “City”) and its boundaries encompass a 966.2-acre area on Mare Island that includes areas for future residential development, as well as existing residential, commercial, industrial, golf course, and public property. In 2004, approximately 15 acres of Tuoro University student housing property was annexed to the CFD (“Annexation No. 1”). Special Taxes were levied on the properties within Annexation No. 1 beginning in fiscal year 2004-05. In August 2014, several properties were annexed into the CFD, including: (i) 26.1 acres of City-owned property on the northeast end of Mare Island, (ii) Building 213, and (iii) a portion of Farragut Village Unit 6 (“Annexation No. 2”). Special taxes were levied on the properties within Annexation No. 2 beginning in fiscal year 2014-15. These areas are identified on the boundary map and the annexation maps provided in Appendix E. The current residential development plan for the CFD includes construction of 818 single family detached units, 502 single family attached units, and 150 multi-family units.
The Mello-Roos Community Facilities Act of 1982
The California State Legislature (“Legislature”) approved the Mello-Roos Community Facilities Act of 1982 that provides for the levy of a special tax within a defined geographic area, namely a community facilities district, if such a levy is approved by two-thirds of the qualified electors in the area. Community facilities districts can generate funding for a broad range of facilities and eligible services. These services include police protection services, fire protection and suppression services, library services, recreation program services, maintenance of parks, parkways, and open space, flood and storm protection services, and road maintenance and street lighting. Special taxes can be allocated to property in any reasonable manner other than on an ad valorem basis.
City of Vallejo 1 Fiscal Year 2015-16 CFD No. 2002-1 CFD Tax Administration Report
II. PURPOSE OF REPORT
This CFD Tax Administration Report (“Report”) presents findings from research and financial analysis performed by Goodwin Consulting Group, Inc. to determine the fiscal year 2015-16 special tax levy for CFD No. 2002-1. This Report is intended to provide information to interested parties regarding CFD No. 2002-1, including the financial obligations for fiscal year 2015-16, the status of development within CFD No. 2002-1, and information regarding special tax delinquencies.
The remainder of the Report is organized into the following sections:
Section III identifies financial obligations of the CFD for fiscal year 2015-16.
Section IV provides a summary of the methodology that is used to apportion the special tax among parcels in the CFD.
Section V provides an update of the development activity occurring within the CFD.
Section VI summarizes the amount of delinquent special taxes from prior fiscal years.
Section VII provides a summary of the City’s annual reporting requirements as set forth in Senate Bill 165, the Local Agency Special Tax and Bond Accountability Act.
City of Vallejo 2 Fiscal Year 2015-16 CFD No. 2002-1 CFD Tax Administration Report
III. FISCAL YEAR 2015-16 SPECIAL TAX REQUIREMENT
Pursuant to the Rate and Method of Apportionment of Special Tax (“RMA”), which was adopted as an exhibit to the Resolution of Formation of CFD No. 2002-1, the Special Tax Requirement means the amount necessary in any fiscal year to (i) pay service costs for the fiscal year pursuant to the CFD budget prepared by the City, (ii) repay the City for amounts advanced to cover the costs of services authorized to be funded by the CFD, (iii) cure delinquencies in the payment of the special tax in prior fiscal years or (based on delinquencies in past fiscal years) that are expected to occur in the current fiscal year, (iv) pay administrative expenses of the CFD, and (v) maintain the Operating Reserve at $300,000. This Special Tax Requirement will be reduced each fiscal year by (i) surplus revenue, if any, carried forward from the special tax levy in prior fiscal years, (ii) revenues generated from property or activities on Mare Island that are required to be applied to reduce the Special Tax Requirement, including but not limited to, property tax, sales tax, utility users tax, transient occupancy tax, franchise tax, business license fees, possessory interest tax, property transfer tax, storm drainage revenues, net water and sanitary sewer revenues, and (iii) other revenues that, at the City’s sole discretion, are determined to be available to be applied to reduce the Special Tax Requirement, including but not limited to, funds paid to the City by the Master Developer pursuant to the Acquisition Agreement, and funds paid to the City as a result of the City’s lease of the dredge ponds.
The Special Tax Requirement for fiscal year 2015-16 is $2,172,321, which is $985,385 less than the fiscal year 2014-15 Special Tax Requirement. The fiscal year 2015-16 Special Tax Requirement is calculated as follows:
Community Facilities District No. 2002-1 Fiscal Year 2015-16 Special Tax Requirement
Expenses for Fiscal Year 2015-16 $5,732,669
Services Budget $4,432,182 Repayment to City for Amounts Advanced for Mare Island Services $1,300,487 Amount Needed to Cure Delinquencies from Fiscal Year 2014-15 $0 City’s Administrative Expenses (included in Services Budget) $0 Operating Reserve (included in Services Budget) $0 Surplus Carried Forward from Fiscal Year 2014-15 ($2,220,039) Estimated Revenues for Fiscal Year 2015-16 ($1,314,309) Other Revenues (Interest on Funds) ($26,000)
Fiscal Year 2015-16 Special Tax Requirement $2,172,321
City of Vallejo 3 Fiscal Year 2015-16 CFD No. 2002-1 CFD Tax Administration Report
IV. FISCAL YEAR 2015-16 SPECIAL TAX LEVY
Special Tax Categories
Special taxes within CFD No. 2002-1 are levied pursuant to the methodology set forth in the RMA. The RMA establishes various special tax categories against which the special tax can be levied each fiscal year, including Single Family Detached Property, Single Family Attached Property, Multi-Family Property, Non-Residential Property, and Unused Property. These categories are defined as follows: (All capitalized terms are defined in the RMA in Appendix D.)
Single Family Detached Property is defined as all parcels for which a building permit for construction of a residence that does not share a common wall with another unit was issued prior to June 1 of the preceding fiscal year.
Single Family Attached Property is defined as all parcels for which a building permit for new construction of a residential structure consisting of two or more units that share common walls and are offered as for-sale units, including condominiums, was issued prior to June 1 of the preceding fiscal year.
Multi-Family Property is defined as all parcels for which a building permit for new construction of a residential structure with units that are offered for rent to the general public was issued prior to June 1 of the preceding fiscal year.
Non-Residential Property means any parcel of taxable property within the boundaries of CFD No. 2002-1 that (i) is owned by the Master Developer (Lennar Mare Island), Legacy Partners (now the City of Vallejo), or a Subsequent Owner and on which there is an executed lease, license or other agreement for use or occupancy of a building or area of land, (ii) owned by a Subsequent Owner and has had a building permit for construction or reconstruction of a non-residential building issued before June 1 of the prior fiscal year (but not prior to June 1, 2001), (iii) is owned by a Subsequent Owner and a occupancy permit for non-residential use has been issued before June 1 of the prior fiscal year, (iv) is owned by a Subsequent Owner and a building on the parcel is occupied for a non- residential use whether or not a building permit or certificate of occupancy has been issued, (v) is owned by a Subsequent Owner and a building has been constructed which is leasable but has not yet been leased, or (vi) is Taxable Public Property.
Unused Property is defined as all taxable property that is owned or controlled by Lennar Mare Island or the City of Vallejo which (i) is developable but has no buildings on it, (ii) is developable but has a building on it which is unusable and scheduled to be demolished, or (iii) has a building on it which is leasable but has not yet been leased. Unused Property shall also include (i) taxable property that is owned by a Subsequent Owner that is not yet Developed Residential or Non-Residential Property, and (ii) the remainder of a parcel if the leased land area is a portion, but not all, of a particular parcel. Notwithstanding the above, if a lease is entered into for an area of land that does not have a building constructed on it, such land area will be treated as Non-Residential Property and not Unused Property.
City of Vallejo 4 Fiscal Year 2015-16 CFD No. 2002-1 CFD Tax Administration Report
Apportionment of Actual Special Taxes Levied in Fiscal Year 2015-16
Each fiscal year, the special tax shall be a levied as follows until the amount of the levy is equal to the Special Tax Requirement for that fiscal year:
Prior to Parcelization
For all or any portion of Mare Island, before (i) the County Assessor’s Office has assigned Assessor’s parcel numbers to individual parcels of property, (ii) those parcels and Assessor’s parcel numbers are reflected on the County Assessor’s maps, and (iii) the County will determine an assessed value for the parcels and begin levying an ad valorem property tax on such parcels on the County tax roll, the special taxes for such parcels are to be levied on a semi-annual basis and apportioned as follows: First, proportionally levy the special tax on all parcels of Developed Property up to 50% of the maximum special tax. If additional revenues are needed after the first step, the special tax shall be levied proportionally on each parcel of Golf Course Property, Non- Residential Property, and Unused Property up to 50% of the maximum of the special tax for those properties. The tax bills for this semi-annual levy will be billed directly, and not on the property tax bill, and are due on December 10th and April 10th of the then current fiscal year.
After Parcelization
Once Parcelization has occurred, properties are then taxed on an annual basis by the following apportionments: First, levy the special tax proportionately on each parcel of Developed Residential Property up to 100% of the maximum special tax. If additional revenues are needed, the special tax shall be levied proportionately on each parcel of Golf Course Property, Non- Residential Property, and Unused Property up to 100% of the maximum special tax. These special taxes will be placed on the County tax roll and paid at the same time as regular ad valorem taxes.
For fiscal year 2015-16, Parcelization has occurred for all property in the CFD. As such, the CFD tax levy for fiscal year 2015-16 has been submitted to the County for placement on the secured tax roll, with the exception of certain parcels owned by the City of Vallejo. The County will not place the CFD special tax on parcels owned by the City and therefore, the special taxes levied on City owned property will be directly billed to the City.
Taxing Developed Residential Property at 100% of the maximum special tax will generate a total of $679,513 in special tax revenues, assuming no special tax delinquencies, for this fiscal year. This is insufficient to cover the Special Tax Requirement for fiscal year 2015-16 of $2,172,321. Therefore Golf Course Property, Non-Residential Property, and Unused Property are each taxed at approximately 10.79% of their respective maximum special tax rates in order to generate the remaining $1,492,808 needed to cover the Special Tax Requirement. The maximum and actual tax rates for fiscal year 2015-16 are summarized in the table on the following page.
A summary of the levy for fiscal year 2015-16 is presented in Appendix A. The summary tables include special taxes that will be placed on the County’s tax roll as well as those that are included in a direct bill.
City of Vallejo 5 Fiscal Year 2015-16 CFD No. 2002-1 CFD Tax Administration Report
Community Facilities District No. 2002-1 Fiscal Year 2015-16 Maximum and Actual Special Tax Rates
Land FY 2015-16 FY 2015-16 Use Class Maximum Special Tax Actual Special Tax Developed Residential $2,797.30 per Unit $2,797.30 per Unit Greater than 3,000 sq. ft. Developed Residential $2,605.98 per Unit $2,605.98 per Unit Between 2,601 and 3,000 sq. ft. Developed Residential $2,342.08 per Unit $2,342.08 per Unit Between 2,301 and 2,600 sq. ft. Developed Residential $2,111.16 per Unit $2,111.16 per Unit Between 2,001 and 2,300 sq. ft. Developed Residential $1,946.24 per Unit $1,946.24 per Unit Between 1,700 and 2,000 sq. ft. Developed Residential $1,814.28 per Unit $1,814.28 per Unit Less than 1,700 sq. ft.
Single Family Attached Units $1,715.32 per Unit $1,715.32 per Unit
Multi-Family Units $1,451.42 per Unit $1,451.42 per Unit
Greater of $24,245.42 per acre Greater of $2,614.96 per acre Non-Residential Property or $2.57 per building sq. ft. or $0.28 per building sq. ft.
Golf Course Property $2,423.88 per acre $261.42 per acre
Greater of $24,245.42 per acre Greater of $2,614.96 per acre Taxable Public Property or $2.57 per building sq. ft. or $0.28 per building sq. ft.
Unused Property $12,122.05 per acre $1,307.41 per acre
City of Vallejo 6 Fiscal Year 2015-16 CFD No. 2002-1 CFD Tax Administration Report
V. DEVELOPMENT STATUS
As mentioned in the previous Section, Parcelization has occurred in the entire CFD and has resulted in five development areas on Mare Island. The following is a summary of the various residential development areas in the CFD:
Farragut Village Unit No. 1, located on 24.78 acres of land, has been subdivided into 126 single family parcels, all of which have had a building permit issued before June 1, 2015, causing them to be classified as Residential Property for fiscal year 2015-16.
Farragut Village Unit No. 3 has been subdivided into 96 developable parcels, 78 of which are classified as Single Family Detached Property and 16 of which are classified as Single Family Attached Property for fiscal year 2015-16. One parcel of land in Farragut Village Unit No. 3 is classified as Non-Residential Property, and another parcel is classified as Unused Property.
Farragut Village Unit No. 4 has been subdivided into 67 developable parcels, including 56 parcels of Single Family Detached Residential Property, five parcels of Single Family Attached Property, one parcel of Non-Residential Property, and five parcels of Unused Property.
Coral Sea Village South Unit No. 1 has been subdivided into 38 developable parcels, none of which have had a building permit issued before June 1, 2015.
Coral Sea Village South Unit No. 3 has been subdivided into 11 developable parcels, two of which are classified as Single Family Detached Residential Property.
A portion of the Eastern Early Transfer Parcel on the northwest end of the island has been broken up into four industrial use parcels. The Golf Course Property has also been parcelized, and is therefore included in the special tax levy that is submitted to the County Auditor. All special taxes for Lennar Unused Acreage, properties leased from Lennar, and Taxable Public Property will be placed on the County Tax roll. The special taxes for these properties are being placed on a large parcel that encompasses the majority of the land on the island. Pursuant to the methods described in Section IV, all these aforementioned properties will have their annual special taxes placed on their property tax bills. Finally, three parcels owned by the City of Vallejo on the northeast end of the island are levied a special tax on their Unused Acreage, and Alden and Chapel Parks are taxed as Non-Residential Property. Because the special taxes levied on these parcels cannot be placed on the County tax roll, the City is directly billed for these special taxes. A breakdown of the development status for the entire CFD is outlined in the table on the following page.
City of Vallejo 7 Fiscal Year 2015-16 CFD No. 2002-1 CFD Tax Administration Report
Community Facilities District No. 2002-1 Allocation to Special Tax Categories FY 2015-16
Land Units or Acres in Use Class Special Tax Category Developed Residential 18 Units Greater than 3,000 sq. ft. Developed Residential 138 Units Between 2,601 and 3,000 sq. ft. Developed Residential 42 Units Between 2,301 and 2,600 sq. ft. Developed Residential 57 Units Between 2,001 and 2,300 sq. ft. Developed Residential 3 Unit Between 1,700 and 2,000 sq. ft. Developed Residential 4 Units Less than 1,700 sq. ft. Single Family Attached Units 22 Units Multi-Family Units 0 Units Non-Residential Property (1) 15.72 Acres Non-Residential Property (2) 1,046,305 Building Sq. Ft. Golf Course Property 170.26 Acres Lennar Leases and 57.14 Acres Taxable Public Property (1) Lennar Leases and 1,739,454 Building Sq. Ft. Taxable Public Property (2) Taxable Public Property 7.08 Acres (City of Vallejo) Unused Property (Lennar) 210.96 Acres Unused Property (City of Vallejo) 106.86 Acres (1) CFD tax levy is based on a per-acre rate. (2) CFD tax levy is based on a per-building square foot rate.
City of Vallejo 8 Fiscal Year 2015-16 CFD No. 2002-1 CFD Tax Administration Report
VI. DELINQUENCIES
As of May 26, 2015, the Solano County Tax Collector’s Office reports the following delinquency amounts for CFD No. 2002-1:
Community Facilities District No. 2002-1 Delinquencies as of May 26, 2015
Parcels Delinquent CFD Tax Percent Fiscal Year Delinquent Amount Levied Delinquent 2014-15 6 $12,074 $3,157,706 0.38%
City of Vallejo 9 Fiscal Year 2015-16 CFD No. 2002-1 CFD Tax Administration Report
VII. SENATE BILL 165 REPORTING REQUIREMENTS
On September 18, 2000, former Governor Gray Davis approved Senate Bill 165 which enacted the “Local Agency Special Tax and Bond Accountability Act.” In approving the bill, the Legislature declared that local agencies need to demonstrate to the voters that special taxes and bond proceeds are being spent on the facilities and services for which they were intended. To further this objective, the Legislature added Section 50075.3 to the California Government Code setting forth annual reporting requirements relative to special taxes collected by a local public agency. Pursuant to Section 50075.3, the “chief fiscal officer” of the City will, by January 1, 2002, and at least once a year thereafter, file a report with the City Council setting forth the information below.
Section 50075.3
Item (a): Identify the amount of special taxes that have been collected and expended.
In fiscal year 2014-15, the special tax levy was $3,157,706 and a total of $3,145,632 was collected from property within CFD No. 2002-1. The $3,145,632 figure is net of six parcels that were delinquent a total of $12,074 in payment of the services special tax on the County tax roll. The $3,145,632 in CFD revenue was expended on authorized services and expenses associated with administering CFD No. 2002-1.
Item (b): Identify the status of any project required or authorized to be funded by the special taxes.
The special taxes levied in CFD No. 2002-1 pay for authorized maintenance services, which are ongoing.
City of Vallejo 10 Fiscal Year 2015-16 CFD No. 2002-1 CFD Tax Administration Report
APPENDIX A
Fiscal Year 2015-16 Special Tax Levy Summary
City of Vallejo Community Facilities District No. 2002-1 (Mare Island Services) Fiscal Year 2015-16 Levy
Assumptions
Maximum Annual Special Tax Fiscal Year 2015-16 per acre per bldg sf Non-Residential Property, greater of: $24,245.42 $2.573 Taxable Public Property, greater of: $24,245.42 $2.573 Unused Property $12,122.05 N/A Golf Course Property $2,423.88 N/A Residential Property per unit # of proposed units # of actual units Revenue SFD Units > 3,000 sqft $2,797.30 99 18 $50,351 SFD Units 2,601-3,000 sqft $2,605.98 98 138 $359,625 SFD Units 2,301-2,600 sqft $2,342.08 92 42 $98,367 SFD Units 2,001-2,300 sqft $2,111.16 97 57 $120,336 SFD Units 1,700-2,000 sqft $1,946.24 164 3 $5,839 SFD Units < 1,700 sqft $1,814.28 214 4 $7,257 Single Family Attached Units $1,715.32 486 22 $37,737 Multi-Family Units $1,451.42 150 0 $0 Total Count: 1,400 284 FY 2015-16 Residential Revenue: $679,513
Acreage Breakdown: Lennar (including leased acreage and TPP) 301.23 Lennar (excluding leased acreage and TPP) 194.51 City of Vallejo (formerly Legacy) [1] 80.76 City of Vallejo (Annexation No. 2) 26.10
Fiscal Year 2015-16 Net Services Special Tax Requirement [2] I. Full Fiscal Year 2015-16 Special Tax Requirement i. Services costs for Fiscal Year 2015-16 $4,432,182 ii. Repayment to City for amounts advanced to cover services costs $1,300,487 iii. Amount needed to cure delinquencies from previous fiscal year $0 iv. City's Administrative Expenses $0 already included in (i) above v. Operating Reserve $0 already included in (i) above II. Reductions to the Special Tax Requirement i. Surplus Carried Forward from Fiscal Year 2014-15 ($2,220,039) ii. Estimated Revenues for Fiscal Year 2015-16 [3] ($1,314,309) iii. Other Revenues (Interest on Funds and MI Leasing Fund) ($26,000) Fiscal Year 2015-16 Net Services Special Tax Requirement $2,172,321
Total FY 2015-16 Special Tax Levy % of Total Per-Acre Levy Per-SqFt Levy 1. Residential Property $679,513 31.28% N/A N/A 2. Non-Residential and Unused Property with Individual APNs [4] $397,485 18.30% N/A N/A 3. Non-Residential Properties - Lennar Leases Located in APN 066-050-100 [4] $640,134 29.47% $2,614.96 $0.28 4. Taxable Public Properties - Lennar Leases Located in APN 066-050-100 [4] $42,655 1.96% $2,614.96 $0.28 5. Taxable Public Property - City of Vallejo APN 066-030-040 (Alden Park) $12,656 0.58% $2,614.96 N/A 6. Taxable Public Property - City of Vallejo APN 066-091-010 (Chapel Park) $5,858 0.27% $2,614.96 N/A 7. Lennar, Unused Acreage Located in APN 066-050-100 [4] $254,310 11.71% $1,307.41 N/A 8. Tax Levy on Vallejo City Unused Acreage [4] $139,710 6.43% $1,307.41 N/A Total FY 2015-16 Special Tax Levy $2,172,321 100.00%
1. Represents the estimated net taxable acreage of Assessor's parcels 0066-020-060, 0066-020-110, 0066-020-130, 066-020-150. 2. Provided by the City. 3. Includes the portion of the City's Measure B Transaction and Use Tax revenue that is attributable to Mare Island. 4. The Maximum Special Tax revenue that can be collected from Non-Residential and Unused Property for fiscal year 2015-16 is $13,841,036. The actual special tax revenue required to be collected from Non-Residential and Unused Property for fiscal year 2015-16 is $1,492,808. Therefore the actual special tax levied on these properties is approximately 10.79% of their respective Maximum Special Tax for fiscal year 2015-16.
Goodwin Consulting Group, Inc. 7/21/2015
APPENDIX B
Fiscal Year 2015-16 Special Tax Levy for Individual Assessor’s Parcels (Sorted by Type of Property)
Table B-1 City of Vallejo Community Facilities District No. 2002-1 (Mare Island Services) Breakdown of Special Tax Levy for Fiscal Year 2015-16
Residential Property
Assessor's Tax Taxable Special Parcel Number Category Acreage/S.F/Units Tax 0066 - 061 - 010 SFD 2,878 sf $2,605.98 0066 - 061 - 020 SFD 2,599 sf $2,342.08 0066 - 061 - 030 SFD 2,803 sf $2,605.98 0066 - 061 - 040 SFD 2,878 sf $2,605.98 0066 - 061 - 050 SFD 2,599 sf $2,342.08 0066 - 061 - 060 SFD 2,878 sf $2,605.98 0066 - 061 - 070 SFD 2,803 sf $2,605.98 0066 - 061 - 080 SFD 2,599 sf $2,342.08 0066 - 061 - 090 SFD 2,803 sf $2,605.98 0066 - 061 - 100 SFD 2,878 sf $2,605.98 0066 - 061 - 110 SFD 2,599 sf $2,342.08 0066 - 061 - 120 SFD 2,803 sf $2,605.98 0066 - 061 - 130 SFD 2,878 sf $2,605.98 0066 - 061 - 140 SFD 2,599 sf $2,342.08 0066 - 061 - 150 SFD 2,803 sf $2,605.98 0066 - 061 - 160 SFD 2,878 sf $2,605.98 0066 - 061 - 170 SFD 2,599 sf $2,342.08 0066 - 061 - 180 SFD 2,803 sf $2,605.98 0066 - 061 - 190 SFD 2,878 sf $2,605.98 0066 - 061 - 200 SFD 2,599 sf $2,342.08 0066 - 061 - 230 SFD 2,878 sf $2,605.98 0066 - 061 - 240 SFD 2,803 sf $2,605.98 0066 - 061 - 250 SFD 2,878 sf $2,605.98 0066 - 062 - 010 SFD 2,878 sf $2,605.98 0066 - 062 - 020 SFD 2,878 sf $2,605.98 0066 - 062 - 030 SFD 2,803 sf $2,605.98 0066 - 062 - 040 SFD 2,240 sf $2,111.16 0066 - 062 - 050 SFD 2,599 sf $2,342.08 0066 - 063 - 010 SFD 2,039 sf $2,111.16 0066 - 063 - 020 SFD 2,240 sf $2,111.16 0066 - 063 - 030 SFD 2,496 sf $2,342.08 0066 - 063 - 040 SFD 2,240 sf $2,111.16 0066 - 063 - 050 SFD 2,496 sf $2,342.08 0066 - 063 - 060 SFD 2,039 sf $2,111.16 0066 - 063 - 070 SFD 2,240 sf $2,111.16 0066 - 063 - 080 SFD 2,039 sf $2,111.16 0066 - 063 - 090 SFD 2,240 sf $2,111.16 0066 - 063 - 100 SFD 2,496 sf $2,342.08 0066 - 063 - 110 SFD 2,039 sf $2,111.16 0066 - 064 - 010 SFD 2,039 sf $2,111.16 0066 - 064 - 020 SFD 2,496 sf $2,342.08 0066 - 064 - 030 SFD 2,240 sf $2,111.16
Page 1 of 7 Table B-1 City of Vallejo Community Facilities District No. 2002-1 (Mare Island Services) Breakdown of Special Tax Levy for Fiscal Year 2015-16
Residential Property
Assessor's Tax Taxable Special Parcel Number Category Acreage/S.F/Units Tax 0066 - 064 - 040 SFD 2,496 sf $2,342.08 0066 - 064 - 050 SFD 2,240 sf $2,111.16 0066 - 064 - 060 SFD 2,039 sf $2,111.16 0066 - 064 - 070 SFD 2,240 sf $2,111.16 0066 - 065 - 010 SFD 2,496 sf $2,342.08 0066 - 065 - 020 SFD 2,240 sf $2,111.16 0066 - 065 - 030 SFD 2,039 sf $2,111.16 0066 - 065 - 040 SFD 2,496 sf $2,342.08 0066 - 065 - 050 SFD 2,039 sf $2,111.16 0066 - 065 - 060 SFD 2,240 sf $2,111.16 0066 - 065 - 070 SFD 2,496 sf $2,342.08 0066 - 071 - 010 SFD 2,599 sf $2,342.08 0066 - 071 - 020 SFD 2,878 sf $2,605.98 0066 - 071 - 030 SFD 2,803 sf $2,605.98 0066 - 071 - 040 SFD 2,878 sf $2,605.98 0066 - 071 - 050 SFD 2,599 sf $2,342.08 0066 - 071 - 060 SFD 2,803 sf $2,605.98 0066 - 071 - 080 SFD 2,803 sf $2,605.98 0066 - 072 - 010 SFD 2,496 sf $2,342.08 0066 - 072 - 020 SFD 2,240 sf $2,111.16 0066 - 072 - 030 SFD 2,039 sf $2,111.16 0066 - 072 - 040 SFD 2,496 sf $2,342.08 0066 - 072 - 050 SFD 2,878 sf $2,605.98 0066 - 072 - 060 SFD 2,599 sf $2,342.08 0066 - 072 - 070 SFD 2,803 sf $2,605.98 0066 - 072 - 080 SFD 2,803 sf $2,605.98 0066 - 073 - 010 SFD 2,878 sf $2,605.98 0066 - 073 - 020 SFD 2,803 sf $2,605.98 0066 - 073 - 030 SFD 2,599 sf $2,342.08 0066 - 073 - 040 SFD 2,878 sf $2,605.98 0066 - 073 - 050 SFD 2,803 sf $2,605.98 0066 - 073 - 060 SFD 2,599 sf $2,342.08 0066 - 073 - 070 SFD 2,878 sf $2,605.98 0066 - 073 - 080 SFD 2,803 sf $2,605.98 0066 - 073 - 090 SFD 2,599 sf $2,342.08 0066 - 073 - 100 SFD 2,878 sf $2,605.98 0066 - 073 - 110 SFD 2,803 sf $2,605.98 0066 - 073 - 120 SFD 2,599 sf $2,342.08 0066 - 074 - 010 SFD 2,039 sf $2,111.16 0066 - 074 - 020 SFD 2,240 sf $2,111.16 0066 - 074 - 030 SFD 2,469 sf $2,342.08 0066 - 074 - 040 SFD 2,240 sf $2,111.16
Page 2 of 7 Table B-1 City of Vallejo Community Facilities District No. 2002-1 (Mare Island Services) Breakdown of Special Tax Levy for Fiscal Year 2015-16
Residential Property
Assessor's Tax Taxable Special Parcel Number Category Acreage/S.F/Units Tax 0066 - 074 - 050 SFD 2,039 sf $2,111.16 0066 - 074 - 060 SFD 2,240 sf $2,111.16 0066 - 074 - 070 SFD 2,039 sf $2,111.16 0066 - 074 - 080 SFD 2,496 sf $2,342.08 0066 - 074 - 090 SFD 2,240 sf $2,111.16 0066 - 074 - 100 SFD 2,039 sf $2,111.16 0066 - 074 - 110 SFD 2,496 sf $2,342.08 0066 - 074 - 120 SFD 2,240 sf $2,111.16 0066 - 074 - 130 SFD 2,496 sf $2,342.08 0066 - 075 - 010 SFD 2,240 sf $2,111.16 0066 - 075 - 020 SFD 2,469 sf $2,342.08 0066 - 075 - 030 SFD 2,039 sf $2,111.16 0066 - 075 - 040 SFD 2,039 sf $2,111.16 0066 - 075 - 050 SFD 2,496 sf $2,342.08 0066 - 075 - 060 SFD 2,240 sf $2,111.16 0066 - 075 - 070 SFD 2,496 sf $2,342.08 0066 - 076 - 010 SFD 2,496 sf $2,342.08 0066 - 076 - 020 SFD 2,240 sf $2,111.16 0066 - 076 - 030 SFD 2,039 sf $2,111.16 0066 - 076 - 040 SFD 2,496 sf $2,342.08 0066 - 076 - 050 SFD 2,240 sf $2,111.16 0066 - 077 - 010 SFD 2,039 sf $2,111.16 0066 - 077 - 020 SFD 2,496 sf $2,342.08 0066 - 077 - 030 SFD 2,039 sf $2,111.16 0066 - 077 - 040 SFD 2,240 sf $2,111.16 0066 - 077 - 050 SFD 2,039 sf $2,111.16 0066 - 077 - 060 SFD 2,039 sf $2,111.16 0066 - 077 - 070 SFD 2,496 sf $2,342.08 0066 - 077 - 080 SFD 2,240 sf $2,111.16 0066 - 077 - 090 SFD 2,496 sf $2,342.08 0066 - 077 - 100 SFD 2,039 sf $2,111.16 0066 - 077 - 110 SFD 2,496 sf $2,342.08 0066 - 078 - 010 SFD 2,599 sf $2,342.08 0066 - 078 - 020 SFD 2,878 sf $2,605.98 0066 - 078 - 030 SFD 2,803 sf $2,605.98 0066 - 078 - 040 SFD 2,599 sf $2,342.08 0066 - 078 - 050 SFD 2,878 sf $2,605.98 0066 - 078 - 060 SFD 2,803 sf $2,605.98 0066 - 078 - 070 SFD 2,599 sf $2,342.08 0066 - 078 - 080 SFD 2,878 sf $2,605.98 0066 - 078 - 090 SFD 2,803 sf $2,605.98 0066 - 078 - 100 SFD 2,599 sf $2,342.08
Page 3 of 7 Table B-1 City of Vallejo Community Facilities District No. 2002-1 (Mare Island Services) Breakdown of Special Tax Levy for Fiscal Year 2015-16
Residential Property
Assessor's Tax Taxable Special Parcel Number Category Acreage/S.F/Units Tax 0066 - 081 - 020 SFD 2,744 sf $2,605.98 0066 - 081 - 030 SFD 2,645 sf $2,605.98 0066 - 081 - 040 SFD 2,655 sf $2,605.98 0066 - 081 - 050 SFD 2,645 sf $2,605.98 0066 - 081 - 060 SFD 2,744 sf $2,605.98 0066 - 081 - 070 SFD 2,645 sf $2,605.98 0066 - 081 - 080 SFD 2,744 sf $2,605.98 0066 - 081 - 090 SFD 2,655 sf $2,605.98 0066 - 081 - 100 SFD 2,744 sf $2,605.98 0066 - 081 - 110 SFD 2,153 sf $2,111.16 0066 - 081 - 120 SFD 2,744 sf $2,605.98 0066 - 081 - 130 SFD 2,153 sf $2,111.16 0066 - 081 - 140 SFD 2,744 sf $2,605.98 0066 - 081 - 150 SFD 2,655 sf $2,605.98 0066 - 081 - 160 SFD 2,645 sf $2,605.98 0066 - 081 - 170 SFD 2,701 sf $2,605.98 0066 - 081 - 180 SFD 2,645 sf $2,605.98 0066 - 081 - 190 SFD 2,744 sf $2,605.98 0066 - 081 - 200 SFD 2,744 sf $2,605.98 0066 - 081 - 210 SFD 2,645 sf $2,605.98 0066 - 081 - 220 SFD 2,744 sf $2,605.98 0066 - 082 - 010 SFD 2,645 sf $2,605.98 0066 - 082 - 020 SFD 2,744 sf $2,605.98 0066 - 082 - 030 SFD 2,645 sf $2,605.98 0066 - 082 - 040 SFD 2,744 sf $2,605.98 0066 - 082 - 050 SFD 2,744 sf $2,605.98 0066 - 082 - 060 SFD 2,645 sf $2,605.98 0066 - 082 - 070 SFD 2,153 sf $2,111.16 0066 - 082 - 080 SFD 2,744 sf $2,605.98 0066 - 082 - 090 SFD 2,153 sf $2,111.16 0066 - 082 - 110 SFD 2,744 sf $2,605.98 0066 - 082 - 120 SFD 2,645 sf $2,605.98 0066 - 082 - 130 SFD 2,199 sf $2,111.16 0066 - 082 - 150 SFD 2,153 sf $2,111.16 0066 - 082 - 160 SFD 2,645 sf $2,605.98 0066 - 082 - 170 SFD 2,744 sf $2,605.98 0066 - 082 - 180 SFD 2,153 sf $2,111.16 0066 - 083 - 010 SFD 2,153 sf $2,111.16 0066 - 083 - 020 SFD 2,744 sf $2,605.98 0066 - 083 - 030 SFD 2,645 sf $2,605.98 0066 - 083 - 040 SFD 2,655 sf $2,605.98 0066 - 083 - 050 SFD 2,744 sf $2,605.98
Page 4 of 7 Table B-1 City of Vallejo Community Facilities District No. 2002-1 (Mare Island Services) Breakdown of Special Tax Levy for Fiscal Year 2015-16
Residential Property
Assessor's Tax Taxable Special Parcel Number Category Acreage/S.F/Units Tax 0066 - 083 - 060 SFD 2,645 sf $2,605.98 0066 - 083 - 070 SFD 2,655 sf $2,605.98 0066 - 083 - 080 SFD 2,645 sf $2,605.98 0066 - 083 - 090 SFD 2,701 sf $2,605.98 0066 - 083 - 100 SFD 2,744 sf $2,605.98 0066 - 083 - 110 SFD 2,199 sf $2,111.16 0066 - 083 - 120 SFD 2,645 sf $2,605.98 0066 - 083 - 130 SFD 2,744 sf $2,605.98 0066 - 083 - 140 SFD 2,645 sf $2,605.98 0066 - 083 - 170 SFD 2,744 sf $2,605.98 0066 - 083 - 180 SFD 2,655 sf $2,605.98 0066 - 083 - 190 SFD 2,645 sf $2,605.98 0066 - 092 - 050 SFD 2,645 sf $2,605.98 0066 - 092 - 060 SFD 2,701 sf $2,605.98 0066 - 092 - 070 SFD 2,744 sf $2,605.98 0066 - 092 - 080 SFD 2,655 sf $2,605.98 0066 - 092 - 090 SFD 2,645 sf $2,605.98 0066 - 092 - 100 SFD 2,744 sf $2,605.98 0066 - 092 - 110 SFD 2,655 sf $2,605.98 0066 - 092 - 120 SFD 2,744 sf $2,605.98 0066 - 092 - 130 SFD 2,153 sf $2,111.16 0066 - 092 - 140 SFD 2,645 sf $2,605.98 0066 - 092 - 150 SFD 2,199 sf $2,111.16 0066 - 093 - 010 SFD 1,682 sf $1,814.28 0066 - 093 - 020 SFD 4,140 sf $2,797.30 0066 - 093 - 040 SFD 1,583 sf $1,814.28 0066 - 093 - 050 SFD 2,744 sf $2,605.98 0066 - 093 - 060 SFD 2,645 sf $2,605.98 0066 - 093 - 070 SFD 2,153 sf $2,111.16 0066 - 093 - 080 SFD 2,645 sf $2,605.98 0066 - 093 - 090 SFD 2,744 sf $2,605.98 0066 - 093 - 100 SFD 2,655 sf $2,605.98 0066 - 093 - 110 SFD 2,645 sf $2,605.98 0066 - 093 - 120 SFD 2,744 sf $2,605.98 0066 - 093 - 130 SFD 2,645 sf $2,605.98 0066 - 093 - 140 SFD 2,153 sf $2,111.16 0066 - 100 - 020 SFD 1,200 sf $1,814.28 0066 - 100 - 030 SFD 1,848 sf $1,946.24 0066 - 100 - 040 SFA 1,441 sf $3,430.64 0066 - 100 - 050 SFD 3,015 sf $2,797.30 0066 - 100 - 060 SFD 3,261 sf $2,797.30 0066 - 100 - 070 SFD 2,932 sf $2,605.98
Page 5 of 7 Table B-1 City of Vallejo Community Facilities District No. 2002-1 (Mare Island Services) Breakdown of Special Tax Levy for Fiscal Year 2015-16
Residential Property
Assessor's Tax Taxable Special Parcel Number Category Acreage/S.F/Units Tax 0066 - 100 - 080 SFD 3,266 sf $2,797.30 0066 - 100 - 090 SFD 2,976 sf $2,605.98 0066 - 100 - 100 SFD 3,211 sf $2,797.30 0066 - 100 - 110 SFD 3,015 sf $2,797.30 0066 - 100 - 120 SFD 2,654 sf $2,605.98 0066 - 100 - 130 SFD 2,793 sf $2,605.98 0066 - 100 - 140 SFD 2,712 sf $2,605.98 0066 - 100 - 150 SFD 2,630 sf $2,605.98 0066 - 100 - 170 SFD 2,707 sf $2,605.98 0066 - 100 - 180 SFD 2,785 sf $2,605.98 0066 - 100 - 190 SFD 2,646 sf $2,605.98 0066 - 100 - 200 SFD 2,750 sf $2,605.98 0066 - 100 - 210 SFD 2,707 sf $2,605.98 0066 - 100 - 220 SFD 2,654 sf $2,605.98 0066 - 100 - 230 SFD 2,793 sf $2,605.98 0066 - 100 - 240 SFD 2,630 sf $2,605.98 0066 - 100 - 250 SFD 2,785 sf $2,605.98 0066 - 100 - 260 SFD 2,658 sf $2,605.98 0066 - 100 - 270 SFD 3,266 sf $2,797.30 0066 - 100 - 280 SFD 3,007 sf $2,797.30 0066 - 100 - 290 SFD 3,211 sf $2,797.30 0066 - 100 - 300 SFD 2,954 sf $2,605.98 0066 - 100 - 310 SFD 2,991 sf $2,605.98 0066 - 111 - 020 SFD 2,991 sf $2,605.98 0066 - 111 - 030 SFD 3,266 sf $2,797.30 0066 - 111 - 040 SFD 2,932 sf $2,605.98 0066 - 111 - 050 SFD 3,007 sf $2,797.30 0066 - 111 - 060 SFD 3,211 sf $2,797.30 0066 - 111 - 070 SFD 1,112 sf $1,814.28 0066 - 111 - 080 SFD 2,932 sf $2,605.98 0066 - 111 - 090 SFD 3,261 sf $2,797.30 0066 - 111 - 100 SFD 3,015 sf $2,797.30 0066 - 112 - 010 SFD 2,712 sf $2,605.98 0066 - 112 - 020 SFD 2,793 sf $2,605.98 0066 - 112 - 030 SFD 2,654 sf $2,605.98 0066 - 112 - 040 SFD 2,707 sf $2,605.98 0066 - 112 - 050 SFD 2,750 sf $2,605.98 0066 - 112 - 060 SFD 2,646 sf $2,605.98 0066 - 112 - 070 SFD 2,712 sf $2,605.98 0066 - 112 - 080 SFD 2,991 sf $2,605.98 0066 - 112 - 090 SFD 2,954 sf $2,605.98 0066 - 112 - 100 SFD 3,261 sf $2,797.30
Page 6 of 7 Table B-1 City of Vallejo Community Facilities District No. 2002-1 (Mare Island Services) Breakdown of Special Tax Levy for Fiscal Year 2015-16
Residential Property
Assessor's Tax Taxable Special Parcel Number Category Acreage/S.F/Units Tax 0066 - 112 - 110 SFD 3,015 sf $2,797.30 0066 - 112 - 120 SFD 2,976 sf $2,605.98 0066 - 112 - 130 SFD 3,211 sf $2,797.30 0066 - 112 - 140 SFD 3,007 sf $2,797.30 0066 - 112 - 150 SFD 2,954 sf $2,605.98 0066 - 112 - 160 SFD 2,174 sf $2,111.16 0066 - 112 - 170 SFD 2,785 sf $2,605.98 0066 - 112 - 180 SFD 2,646 sf $2,605.98 0066 - 112 - 190 SFD 2,712 sf $2,605.98 0066 - 130 - 010 SFA 1,696 sf $1,715.32 0066 - 130 - 020 SFA 1,872 sf $1,715.32 0066 - 130 - 030 SFA 2,208 sf $1,715.32 0066 - 130 - 040 SFA 2,208 sf $1,715.32 0066 - 130 - 050 SFA 1,676 sf $1,715.32 0066 - 130 - 060 SFA 1,874 sf $1,715.32 0066 - 130 - 070 SFA 2,208 sf $1,715.32 0066 - 130 - 080 SFA 2,208 sf $1,715.32 0066 - 130 - 090 SFA 1,676 sf $1,715.32 0066 - 130 - 100 SFA 1,874 sf $1,715.32 0066 - 130 - 110 SFA 2,208 sf $1,715.32 0066 - 130 - 120 SFA 2,208 sf $1,715.32 0066 - 130 - 130 SFA 1,676 sf $1,715.32 0066 - 130 - 140 SFA 1,874 sf $1,715.32 0066 - 130 - 150 SFA 2,208 sf $1,715.32 0066 - 130 - 160 SFA 2,208 sf $1,715.32 0066 - 140 - 010 SFA 1,676 sf $1,715.32 0066 - 140 - 020 SFA 1,813 sf $1,715.32 0066 - 140 - 030 SFA 2,208 sf $1,715.32 0066 - 140 - 040 SFA 2,208 sf $1,715.32 0066 - 160 - 050 SFD 1,750 sf $1,946.24 0066 - 160 - 060 SFD 1,750 sf $1,946.24
Total FY 2015-16 Special Tax Levy on Residential Property: $679,513
Goodwin Consulting Group, Inc.
Page 7 of 7 Table B-2 City of Vallejo Community Facilities District No. 2002-1 (Mare Island Services) Breakdown of Special Tax Levy for Fiscal Year 2015-16
Non-Residential and Unused Property with Individual APNs
Assessor's Tax Taxable Special Parcel Number Category Acreage/S.F/Units Tax 0066 - 020 - 060 NR 0.5 ac. $1,307.48 0066 - 020 - 070 NR 185,400 sf $51,449.94 0066 - 020 - 080 NR 229,500 sf $63,688.04 0066 - 020 - 090 NR 121,066 sf $33,596.76 0066 - 020 - 100 NR 14.7 ac. $38,387.62 0066 - 040 - 010 Golf 170.3 ac. $44,510.16 0066 - 083 - 150 Undev 0.9 ac. $1,111.30 0066 - 093 - 030 NR 9,162 sf $2,542.52 0066 - 112 - 210 Undev 0.1 ac. $121.20 0066 - 112 - 220 Undev 0.1 ac. $121.20 0066 - 112 - 230 Undev 0.1 ac. $171.80 0066 - 112 - 240 Undev 0.1 ac. $152.62 0066 - 112 - 250 Undev 0.2 ac. $200.98 0066 - 113 - 010 NR 0.5 ac. $1,417.30 0066 - 121 - 010 Undev 0.3 ac. $354.74 0066 - 121 - 020 Undev 0.2 ac. $209.92 0066 - 121 - 030 Undev 0.1 ac. $175.64 0066 - 121 - 040 Undev 0.2 ac. $198.66 0066 - 121 - 050 Undev 0.2 ac. $205.30 0066 - 121 - 060 Undev 0.2 ac. $197.86 0066 - 121 - 070 Undev 0.2 ac. $209.44 0066 - 121 - 080 Undev 0.2 ac. $213.94 0066 - 121 - 090 Undev 0.2 ac. $228.86 0066 - 121 - 100 Undev 0.1 ac. $184.20 0066 - 121 - 110 Undev 0.1 ac. $180.56 0066 - 121 - 120 Undev 0.2 ac. $254.04 0066 - 121 - 130 Undev 0.1 ac. $188.42 0066 - 121 - 140 Undev 0.2 ac. $225.80 0066 - 121 - 150 Undev 0.2 ac. $250.22 0066 - 121 - 160 Undev 0.2 ac. $244.64 0066 - 121 - 170 Undev 0.2 ac. $285.32 0066 - 121 - 180 Undev 0.2 ac. $206.82 0066 - 121 - 190 Undev 0.1 ac. $176.60 0066 - 121 - 200 Undev 0.2 ac. $229.64 0066 - 122 - 010 Undev 0.2 ac. $209.58
Page 1 of 2 Table B-2 City of Vallejo Community Facilities District No. 2002-1 (Mare Island Services) Breakdown of Special Tax Levy for Fiscal Year 2015-16
Non-Residential and Unused Property with Individual APNs
Assessor's Tax Taxable Special Parcel Number Category Acreage/S.F/Units Tax 0066 - 122 - 020 Undev 0.1 ac. $186.86 0066 - 122 - 030 Undev 0.1 ac. $186.86 0066 - 122 - 040 Undev 0.1 ac. $182.64 0066 - 122 - 050 Undev 0.1 ac. $182.94 0066 - 122 - 060 Undev 0.1 ac. $185.36 0066 - 122 - 070 Undev 0.1 ac. $183.80 0066 - 122 - 080 Undev 0.1 ac. $195.46 0066 - 122 - 090 Undev 0.2 ac. $224.92 0066 - 122 - 100 Undev 0.2 ac. $236.94 0066 - 122 - 110 Undev 0.2 ac. $214.02 0066 - 122 - 120 Undev 0.1 ac. $180.18 0066 - 122 - 130 Undev 0.1 ac. $183.30 0066 - 122 - 140 Undev 0.1 ac. $195.28 0066 - 122 - 150 Undev 0.1 ac. $187.44 0066 - 122 - 160 Undev 0.1 ac. $179.90 0066 - 122 - 170 Undev 0.1 ac. $193.74 0066 - 122 - 180 Undev 0.2 ac. $220.90 0066 - 150 - 010 Undev 0.6 ac. $732.14 0066 - 150 - 020 Undev 2.3 ac. $3,059.34 0066 - 150 - 030 Undev 1.3 ac. $1,673.48 0066 - 150 - 040 Undev 1.3 ac. $1,660.40 0066 - 160 - 010 Undev 0.7 ac. $941.34 0066 - 160 - 020 Undev 0.6 ac. $758.30 0066 - 160 - 030 Undev 0.3 ac. $444.52 0066 - 160 - 040 Undev 0.4 ac. $457.60 0066 - 160 - 070 Undev 1.5 ac. $1,948.04 0066 - 170 - 010 NR 501,177 sf $139,080.50
Total FY 2015-16 Special Tax Levy on Non-Residential Property with Individual APNs: $397,485
Goodwin Consulting Group, Inc.
Page 2 of 2 Table B-3 City of Vallejo Community Facilities District No. 2002-1 (Mare Island Services) Breakdown of Special Tax Levy for Fiscal Year 2015-16
Summary of Current Leases on Lennar Property (Not Including Taxable Public Property) Maximum and Actual FY 2015-16 Special Tax Levy
Leased Leased Floor Area FY 2015-16 Actual FY 2015-16 Tenant Premises Land SqFt Bldg SqFt Ratio Max. Special Tax Tax Levy
A J Supply Portion B483 0 2,400 0.000 $6,175 $666 Aardvark's Dog Training B533 0 4,000 0.000 $10,292 $1,110 Alamillo Rebar B507 92,625 0 0.000 $51,555 $5,560 Alamillo Rebar Laydown 02 40,000 0.000 $22,264 $2,401 Alstom Transport B599 0 112,327 0.000 $289,017 $31,172 Americ Machinery Corp. B102 Laydown 72,000 0 0.000 $40,075 $4,322 Americ Machinery Corp. B459-120 0 1,811 0.000 $4,660 $503 Architectural Metals B672 21,200 9,000 0.425 $23,157 $2,498 Arcmatic B112-110 0 17,174 0.000 $44,189 $4,766 Arcmatic B112-240 0 1,400 0.000 $3,602 $389 Arcmatic B112-250 0 762 0.000 $1,961 $211 Battlebots B140 12,722 5,922 0.465 $15,237 $1,643 Battlebots B034 12,300 5,775 0.470 $14,859 $1,603 Bennett Motor Express Laydown 18 5,000 0.000 $2,783 $300 Blu Homes B680 0 256,330 0.000 $659,537 $71,134 Blu Homes B459-200 0 5,674 0.000 $14,599 $1,575 Blu Homes B459-220 0 3,485 0.000 $8,967 $967 Blu Homes B1310-A 0 89,693 0.000 $230,780 $24,891 Blu Homes 1205CLUB 97,720 0 0.000 $54,391 $5,866 Blu Homes B117-200 0 12,181 0.000 $31,342 $3,380 Cagwin & Dorward B535-200 0 1,350 0.000 $3,474 $375 Carpenter B112-105 0 84,825 0.000 $218,255 $23,540 Carpenter B112-150 0 1,500 0.000 $3,860 $416 Cong. Mike Thompson Qtrs 17A 10,469 846 0.081 $5,827 $628 Construction Transport Laydown 01 4,550 0 0.000 $2,533 $273 C.R. Fireline B483-130 0 1,200 0.000 $3,088 $333 CS Marine Berth 18&19 147,888 0 0.000 $82,314 $8,878 Custom Valve Solutions B126-203 1,500 0.000 $3,860 $416 Custom Valve Solutions B141-S 3,417 0.000 $8,792 $948 Custom Valve Solutions B126-100 8,730 0.000 $22,462 $2,423 Department of Trans. B459-150 8,476 0.000 $21,809 $2,352 Dept. of Veterans Affairs B112-200 0 5,467 0.000 $14,067 $1,517 DI Aggregate Berth 17 40,257 0 0.000 $22,407 $2,417 Dimensions Unlimited B1329 0 1,920 0.000 $4,940 $533 Dimensions Unlimited B117-400 0 4,865 0.000 $12,518 $1,350 DL Equipment B117-140 0 1,609 0.000 $4,140 $447 Douglas Aitken B259 0 5,980 0.000 $15,387 $1,659 Ducks Unlimited B112-230 0 750 0.000 $1,930 $208 Enclos Corp. B126-300 0 53,744 0.000 $138,283 $14,914 Enclos Corp. B126-200 0 18,356 0.000 $47,230 $5,094
Page 1 of 4 Table B-3 City of Vallejo Community Facilities District No. 2002-1 (Mare Island Services) Breakdown of Special Tax Levy for Fiscal Year 2015-16
Summary of Current Leases on Lennar Property (Not Including Taxable Public Property) Maximum and Actual FY 2015-16 Special Tax Levy
Leased Leased Floor Area FY 2015-16 Actual FY 2015-16 Tenant Premises Land SqFt Bldg SqFt Ratio Max. Special Tax Tax Levy
Enclos Corp. Laydown 17 72,000 0 0.000 $40,075 $4,322 Enclos Corp. B1310-N 11,510 0.000 $29,615 $3,194 Enclos Corp. B461 34,717 0.000 $89,327 $9,634 Engeo B744 5,226 1,005 0.192 $2,909 $314 EP Architectural Bldrs B674 25,810 8,804 0.341 $22,653 $2,443 Excalibur Displays B670 19,824 8,600 0.434 $22,128 $2,387 Excalibur Displays Portion B742 0 800 0.000 $2,058 $222 F & M Fabrications B457 13,500 4,950 0.367 $12,736 $1,374 First World Cleaning B483-180 400 0.000 $1,029 $111 Forklift Mobile B117-130 0 10,908 0.000 $28,066 $3,027 GVRD B523 84,814 61,568 0.726 $158,414 $17,086 George Merrill B455 7,708 0.000 $19,833 $2,139 Glen Cook Roofing B483-120 0 800 0.000 $2,058 $222 Global Diving B117-420 0 21,544 0.000 $55,433 $5,979 Global Diving Laydown SP 6,270 0 0.000 $3,490 $376 Gold Country Enterprises, LLC B483-190 3,200 0.000 $8,234 $888 Gold Country Enterprises, LLC Qtrs O 7,358 0.000 $18,932 $2,042 Granberg B289 42,075 9,300 0.221 $23,929 $2,581 Granberg Portion B515 0 4,915 0.000 $12,646 $1,364 Greene Motors B527-S 0 39,390 0.000 $101,350 $10,931 Indra Fortney B483-160 800 0.000 $2,058 $222 Integrated Turbo B126B 0 10,240 0.000 $26,348 $2,842 Integrity Moving B483-110 0 5,200 0.000 $13,380 $1,443 Island Energy Qtrs P 15,286 3,414 0.223 $8,784 $947 Jason Lewis B155 0 6,045 0.000 $15,554 $1,678 Jacque Barsotti WA-6 0 2,376 0.000 $6,113 $659 Jeff Wallace B58 0 7,344 0.000 $18,896 $2,038 Jeff Wallace B147 0 7,500 0.000 $19,298 $2,081 ABC Painting (Jeffco) All Locations 313,632 96,207 0.307 $247,541 $26,698 Jeffco Laydown 11 44,800 0 0.000 $24,936 $2,689 Jeffco B146 0 4,000 0.000 $10,292 $1,110 Jeffco Painting & Coating Inc. B112-125 0 9,012 0.000 $23,188 $2,501 Jeremy Tibbets Laydown 3,900 0 0.000 $2,171 $234 Jerico Products Berth 16/DD 4 208,842 0 0.000 $116,241 $12,537 Jerry Carter B111 0 11,340 0.000 $29,178 $3,147 Jerry Carter B207 0 25,000 0.000 $64,325 $6,938 Jerry Carter B98 0 14,335 0.000 $36,884 $3,978 Jerry Carter B227 0 15,099 0.000 $38,850 $4,190 Keadjian Associates B459-235 0 550 0.000 $1,415 $153 KUIC Rooftop B483-3 0 10 0.000 $26 $3
Page 2 of 4 Table B-3 City of Vallejo Community Facilities District No. 2002-1 (Mare Island Services) Breakdown of Special Tax Levy for Fiscal Year 2015-16
Summary of Current Leases on Lennar Property (Not Including Taxable Public Property) Maximum and Actual FY 2015-16 Special Tax Levy
Leased Leased Floor Area FY 2015-16 Actual FY 2015-16 Tenant Premises Land SqFt Bldg SqFt Ratio Max. Special Tax Tax Levy
Landing Craft Support Museum Berth 6 8,000 0 0.000 $4,453 $480 Lennar Mare Island Bldg 459-100 0 7,194 0.000 $18,510 $1,996 Lennar N. Calif Urban Bldg 459-240 0 4,300 0.000 $11,064 $1,193 Lennar Mare Island B483-150 2,400 0.000 $6,175 $666 LifeGear Design Qtrs H 0 7,358 0.000 $18,932 $2,042 LifeGear Design B483-140 0 1,600 0.000 $4,117 $444 Lucas,Lords Fellowship Austin and Alexander, B733/737 58,172 21,447 0.369 $55,183 $5,952 LLC B483-170 0 2,100 0.000 $5,403 $583 Mare Island Brewing Co. B117-100 0 1,620 0.000 $4,168 $450 Mare Island Dry Dock LLC DD2 and 3 726,735 0 0.000 $404,499 $43,627 Mare Island Dry Dock LLC B690 15,862 0.000 $40,813 $4,402 Michael Cutchin Qtrs Q 243,065 53,474 0.220 $137,589 $14,839 Mikey's Transport Laydown 10 9,100 0 0.000 $5,065 $546 MuriGenics B497 0 12,508 0.000 $32,183 $3,471 Packaging Arts Qtrs K 66,600 8,783 0.132 $37,069 $3,998 Packaging Arts Qtrs D 0 7,878 0.000 $20,270 $2,186 Patrick Vande Weg B117-410 0 3,208 0.000 $8,254 $890 Paul's Trucking Laydown 21 37,760 0.000 $21,017 $2,267 Performance Contracting B223 19,114 0.000 $49,180 $5,304 Pinnacle Power Svcs B120 9,100 3,600 0.396 $9,263 $999 Praxair B678 0 62,751 0.000 $161,458 $17,414 Praxis Associates B126C 0 4,107 0.000 $10,567 $1,140 Praxis Associates B100 6,900 0 0.000 $3,841 $414 Precision Remotes LLC B126-212 2,644 0.000 $6,803 $734 R.E. Staite Engineering Berth 15 136,683 0 0.000 $76,078 $8,205 R.E. Staite Engineering B112-120 0 3,291 0.000 $8,468 $913 Rebuilding Solano B535-300 0 2,250 0.000 $5,789 $624 Red Barn Productions WA-5 0 2,376 0.000 $6,113 $659 Red Barn Productions B143 and 145 11,530 12,734 1.104 $32,765 $3,534 Romero's Welding Berth 2 9,000 0 0.000 $5,009 $540 Romero's Welding Berth 2-A 9,000 0 0.000 $5,009 $540 Sen. Lois Wolk Qtrs 17B 5,226 422 0.081 $2,909 $314 Silverado Transport Laydown 13 6,000 0 0.000 $3,340 $360 Six Flags Marine World B853 34,398 8,540 0.248 $21,973 $2,370 Syar Industry Berth 18 51,000 0 0.000 $28,387 $3,062 T-Mobile B483-1 Roof 0 600 0.000 $1,544 $167 Tacos Dos Hermanos Catering Truck 200 0 0.000 $111 $12 The Robbins Company Laydown 19 25,000 0 0.000 $13,915 $1,501 Tuoro University B760 0 3,660 0.000 $9,417 $1,016 Triton Truck Repair B757 9,280 6,375 0.687 $16,403 $1,769
Page 3 of 4 Table B-3 City of Vallejo Community Facilities District No. 2002-1 (Mare Island Services) Breakdown of Special Tax Levy for Fiscal Year 2015-16
Summary of Current Leases on Lennar Property (Not Including Taxable Public Property) Maximum and Actual FY 2015-16 Special Tax Levy
Leased Leased Floor Area FY 2015-16 Actual FY 2015-16 Tenant Premises Land SqFt Bldg SqFt Ratio Max. Special Tax Tax Levy
Troy Matteri B126-600 0 866 0.000 $2,228 $240 Tyson Underwood 153 12,312 8,230 0.668 $21,176 $2,284 Universal Protection B459-130 0 385 0.000 $991 $107 Vallejo City USD B543 161,170 42,875 0.266 $110,317 $11,898 Vallejo Futbol Club Morton Field 152,000 960 0.006 $84,603 $9,125 Veterans Resource Center Qtrs R 1,600 0.000 $4,117 $444 WETA Berth 3 and 4 110,500 10,617 0.096 $61,504 $6,633 WETA B117-205 0 1,965 0.000 $5,056 $545 WETA B527 0 6,000 0.000 $15,438 $1,665 Western Dovetail B106A 14,850 13,500 0.909 $34,736 $3,746 Western Dovetail B126-140 17,429 0.000 $44,845 $4,837 Western Dovetail Qtrs 19 1,840 0.000 $4,734 $511 Western Dovetail B136 0 4,000 0.000 $10,292 $1,110 Weston Solutions B126-201 850 0.000 $2,187 $236 XKT B382/ECT 487,680 245,357 0.503 $631,304 $68,088 XKT Berth 20/L 110,600 0 0.000 $61,560 $6,639
TOTAL 3,924,571 1,827,088 $5,935,201 $640,134
Goodwin Consulting Group, Inc.
Page 4 of 4 Table B-4 City of Vallejo Community Facilities District No. 2002-1 (Mare Island Services) Breakdown of Special Tax Levy for Fiscal Year 2015-16
Taxable Public Property Maximum and Actual FY 2015-16 Special Tax Levy
Leased Leased Floor Area FY 2015-16 Actual FY 2015-16 Tenant Premises Land SqFt Bldg SqFt Ratio Max. Special Tax Special Tax Levy City of Vallejo Mktg Center 25,500 3,400 0.133 $14,193 $1,531 City of Vallejo Corp. Yard 104,000 21,040 0.202 $57,886 $6,243 City of Vallejo Bldg 127 27,040 16,900 0.625 $43,484 $4,690 City of Vallejo/WETA Bldg 165 19,120 15,550 0.813 $40,010 $4,315 City of Vallejo Bldg 115 24,700 8,750 0.354 $22,514 $2,428 MI Historic Pk 104 (Chapel) 21,780 3,218 0.148 $12,123 $1,307 MI Historic Pk Bldg 46 61,600 51,270 0.832 $131,918 $14,228 MI Historic Pk Qtrs A 88,725 12,020 0.135 $49,384 $5,326 MI Historic Pk Qtrs B 43,080 7,842 0.182 $23,978 $2,586 415,545 139,990 $395,490 $42,655
Note: The Leased Land Square Footage associated with Alden Park and Chapel Park have been removed because the parks have been assigned their own Assessor's Parcel Numbers. The CFD tax associated with Alden Park and Chapel Park is now being directly billed to the City of Vallejo.
Goodwin Consulting Group, Inc. Table B-5 City of Vallejo Community Facilities District No. 2002-1 (Mare Island Services) Breakdown of Special Tax Levy for Fiscal Year 2015-16
City of Vallejo Taxable Public Property and Unused Acreage /1
Assessor's Tax Taxable Special Parcel Number Category Acreage/S.F/Units /2 Tax 0066 - 020 - 110 Unused Property 59.8 ac. $78,143.83 0066 - 020 - 130 Unused Property 21.0 ac. $27,442.51 0066 - 020 - 150 Unused Property 26.1 ac. $34,123.37 0066 - 030 - 040 /3 Taxable Public Property 4.8 ac. $12,656.41 0066 - 091 - 010 /4 Taxable Public Property 2.2 ac. $5,857.51
Total FY 2015-16 Special Tax Levy on Taxable Public Property and City Unused Acreage: $158,224
/1 These tax levies are directly billed to the City of Vallejo. /2 For Unused Property, represents estimated net taxable acreage. /3 This parcel is Alden Park. /3 This parcel is Chapel Park.
Goodwin Consulting Group, Inc.
Page 1 of 1 Table B-6 City of Vallejo Community Facilities District No. 2002-1 (Mare Island Services) Breakdown of Special Tax Levy for Fiscal Year 2015-16
Lennar Unused Acreage
Assessor's Tax Taxable Special Parcel Number Category Acreage/S.F/Units Tax 0066 - 050 - 100 Undev 194.5 ac. $254,310.16
Total FY 2015-16 Special Tax Levy on Lennar Unused Acreage: $254,310
Goodwin Consulting Group, Inc.
Page 1 of 1
APPENDIX C
Fiscal Year 2015-16 Special Tax Levy for Individual Assessor’s Parcels
City of Vallejo Community Facilities District No. 2002-1 (Mare Island Services) Special Tax Levy for Fiscal Year 2015-16
Assessor's Tax Taxable Special Parcel Number Category Acreage/S.F/Units Tax 0066 - 020 - 060 NR 0.5 ac. $1,307.48 0066 - 020 - 070 NR 185,400 sf $51,449.94 0066 - 020 - 080 NR 229,500 sf $63,688.04 0066 - 020 - 090 NR 121,066 sf $33,596.76 0066 - 020 - 100 NR 14.7 ac. $38,387.62 0066 - 030 - 040 /1 NR 4.8 ac. $12,656.40 0066 - 040 - 010 Golf 170.3 ac. $44,510.16 0066 - 050 - 100 Undev 194.5 ac. $254,310.16 0066 - 050 - 100 Lennar Tenants ac. $640,133.82 0066 - 050 - 100 Lennar TPP ac. $42,655.08 0066 - 061 - 010 SFD 2,878 sf $2,605.98 0066 - 061 - 020 SFD 2,599 sf $2,342.08 0066 - 061 - 030 SFD 2,803 sf $2,605.98 0066 - 061 - 040 SFD 2,878 sf $2,605.98 0066 - 061 - 050 SFD 2,599 sf $2,342.08 0066 - 061 - 060 SFD 2,878 sf $2,605.98 0066 - 061 - 070 SFD 2,803 sf $2,605.98 0066 - 061 - 080 SFD 2,599 sf $2,342.08 0066 - 061 - 090 SFD 2,803 sf $2,605.98 0066 - 061 - 100 SFD 2,878 sf $2,605.98 0066 - 061 - 110 SFD 2,599 sf $2,342.08 0066 - 061 - 120 SFD 2,803 sf $2,605.98 0066 - 061 - 130 SFD 2,878 sf $2,605.98 0066 - 061 - 140 SFD 2,599 sf $2,342.08 0066 - 061 - 150 SFD 2,803 sf $2,605.98 0066 - 061 - 160 SFD 2,878 sf $2,605.98 0066 - 061 - 170 SFD 2,599 sf $2,342.08 0066 - 061 - 180 SFD 2,803 sf $2,605.98 0066 - 061 - 190 SFD 2,878 sf $2,605.98 0066 - 061 - 200 SFD 2,599 sf $2,342.08 0066 - 061 - 230 SFD 2,878 sf $2,605.98 0066 - 061 - 240 SFD 2,803 sf $2,605.98 0066 - 061 - 250 SFD 2,878 sf $2,605.98 0066 - 062 - 010 SFD 2,878 sf $2,605.98 0066 - 062 - 020 SFD 2,878 sf $2,605.98 0066 - 062 - 030 SFD 2,803 sf $2,605.98 0066 - 062 - 040 SFD 2,240 sf $2,111.16 0066 - 062 - 050 SFD 2,599 sf $2,342.08 0066 - 063 - 010 SFD 2,039 sf $2,111.16 0066 - 063 - 020 SFD 2,240 sf $2,111.16 0066 - 063 - 030 SFD 2,496 sf $2,342.08 0066 - 063 - 040 SFD 2,240 sf $2,111.16 0066 - 063 - 050 SFD 2,496 sf $2,342.08 0066 - 063 - 060 SFD 2,039 sf $2,111.16 0066 - 063 - 070 SFD 2,240 sf $2,111.16
Page 1 of 8 City of Vallejo Community Facilities District No. 2002-1 (Mare Island Services) Special Tax Levy for Fiscal Year 2015-16
Assessor's Tax Taxable Special Parcel Number Category Acreage/S.F/Units Tax 0066 - 063 - 080 SFD 2,039 sf $2,111.16 0066 - 063 - 090 SFD 2,240 sf $2,111.16 0066 - 063 - 100 SFD 2,496 sf $2,342.08 0066 - 063 - 110 SFD 2,039 sf $2,111.16 0066 - 064 - 010 SFD 2,039 sf $2,111.16 0066 - 064 - 020 SFD 2,496 sf $2,342.08 0066 - 064 - 030 SFD 2,240 sf $2,111.16 0066 - 064 - 040 SFD 2,496 sf $2,342.08 0066 - 064 - 050 SFD 2,240 sf $2,111.16 0066 - 064 - 060 SFD 2,039 sf $2,111.16 0066 - 064 - 070 SFD 2,240 sf $2,111.16 0066 - 065 - 010 SFD 2,496 sf $2,342.08 0066 - 065 - 020 SFD 2,240 sf $2,111.16 0066 - 065 - 030 SFD 2,039 sf $2,111.16 0066 - 065 - 040 SFD 2,496 sf $2,342.08 0066 - 065 - 050 SFD 2,039 sf $2,111.16 0066 - 065 - 060 SFD 2,240 sf $2,111.16 0066 - 065 - 070 SFD 2,496 sf $2,342.08 0066 - 071 - 010 SFD 2,599 sf $2,342.08 0066 - 071 - 020 SFD 2,878 sf $2,605.98 0066 - 071 - 030 SFD 2,803 sf $2,605.98 0066 - 071 - 040 SFD 2,878 sf $2,605.98 0066 - 071 - 050 SFD 2,599 sf $2,342.08 0066 - 071 - 060 SFD 2,803 sf $2,605.98 0066 - 071 - 080 SFD 2,803 sf $2,605.98 0066 - 072 - 010 SFD 2,496 sf $2,342.08 0066 - 072 - 020 SFD 2,240 sf $2,111.16 0066 - 072 - 030 SFD 2,039 sf $2,111.16 0066 - 072 - 040 SFD 2,496 sf $2,342.08 0066 - 072 - 050 SFD 2,878 sf $2,605.98 0066 - 072 - 060 SFD 2,599 sf $2,342.08 0066 - 072 - 070 SFD 2,803 sf $2,605.98 0066 - 072 - 080 SFD 2,803 sf $2,605.98 0066 - 073 - 010 SFD 2,878 sf $2,605.98 0066 - 073 - 020 SFD 2,803 sf $2,605.98 0066 - 073 - 030 SFD 2,599 sf $2,342.08 0066 - 073 - 040 SFD 2,878 sf $2,605.98 0066 - 073 - 050 SFD 2,803 sf $2,605.98 0066 - 073 - 060 SFD 2,599 sf $2,342.08 0066 - 073 - 070 SFD 2,878 sf $2,605.98 0066 - 073 - 080 SFD 2,803 sf $2,605.98 0066 - 073 - 090 SFD 2,599 sf $2,342.08 0066 - 073 - 100 SFD 2,878 sf $2,605.98 0066 - 073 - 110 SFD 2,803 sf $2,605.98 0066 - 073 - 120 SFD 2,599 sf $2,342.08
Page 2 of 8 City of Vallejo Community Facilities District No. 2002-1 (Mare Island Services) Special Tax Levy for Fiscal Year 2015-16
Assessor's Tax Taxable Special Parcel Number Category Acreage/S.F/Units Tax 0066 - 074 - 010 SFD 2,039 sf $2,111.16 0066 - 074 - 020 SFD 2,240 sf $2,111.16 0066 - 074 - 030 SFD 2,469 sf $2,342.08 0066 - 074 - 040 SFD 2,240 sf $2,111.16 0066 - 074 - 050 SFD 2,039 sf $2,111.16 0066 - 074 - 060 SFD 2,240 sf $2,111.16 0066 - 074 - 070 SFD 2,039 sf $2,111.16 0066 - 074 - 080 SFD 2,496 sf $2,342.08 0066 - 074 - 090 SFD 2,240 sf $2,111.16 0066 - 074 - 100 SFD 2,039 sf $2,111.16 0066 - 074 - 110 SFD 2,496 sf $2,342.08 0066 - 074 - 120 SFD 2,240 sf $2,111.16 0066 - 074 - 130 SFD 2,496 sf $2,342.08 0066 - 075 - 010 SFD 2,240 sf $2,111.16 0066 - 075 - 020 SFD 2,469 sf $2,342.08 0066 - 075 - 030 SFD 2,039 sf $2,111.16 0066 - 075 - 040 SFD 2,039 sf $2,111.16 0066 - 075 - 050 SFD 2,496 sf $2,342.08 0066 - 075 - 060 SFD 2,240 sf $2,111.16 0066 - 075 - 070 SFD 2,496 sf $2,342.08 0066 - 076 - 010 SFD 2,496 sf $2,342.08 0066 - 076 - 020 SFD 2,240 sf $2,111.16 0066 - 076 - 030 SFD 2,039 sf $2,111.16 0066 - 076 - 040 SFD 2,496 sf $2,342.08 0066 - 076 - 050 SFD 2,240 sf $2,111.16 0066 - 077 - 010 SFD 2,039 sf $2,111.16 0066 - 077 - 020 SFD 2,496 sf $2,342.08 0066 - 077 - 030 SFD 2,039 sf $2,111.16 0066 - 077 - 040 SFD 2,240 sf $2,111.16 0066 - 077 - 050 SFD 2,039 sf $2,111.16 0066 - 077 - 060 SFD 2,039 sf $2,111.16 0066 - 077 - 070 SFD 2,496 sf $2,342.08 0066 - 077 - 080 SFD 2,240 sf $2,111.16 0066 - 077 - 090 SFD 2,496 sf $2,342.08 0066 - 077 - 100 SFD 2,039 sf $2,111.16 0066 - 077 - 110 SFD 2,496 sf $2,342.08 0066 - 078 - 010 SFD 2,599 sf $2,342.08 0066 - 078 - 020 SFD 2,878 sf $2,605.98 0066 - 078 - 030 SFD 2,803 sf $2,605.98 0066 - 078 - 040 SFD 2,599 sf $2,342.08 0066 - 078 - 050 SFD 2,878 sf $2,605.98 0066 - 078 - 060 SFD 2,803 sf $2,605.98 0066 - 078 - 070 SFD 2,599 sf $2,342.08 0066 - 078 - 080 SFD 2,878 sf $2,605.98 0066 - 078 - 090 SFD 2,803 sf $2,605.98
Page 3 of 8 City of Vallejo Community Facilities District No. 2002-1 (Mare Island Services) Special Tax Levy for Fiscal Year 2015-16
Assessor's Tax Taxable Special Parcel Number Category Acreage/S.F/Units Tax 0066 - 078 - 100 SFD 2,599 sf $2,342.08 0066 - 081 - 020 SFD 2,744 sf $2,605.98 0066 - 081 - 030 SFD 2,645 sf $2,605.98 0066 - 081 - 040 SFD 2,655 sf $2,605.98 0066 - 081 - 050 SFD 2,645 sf $2,605.98 0066 - 081 - 060 SFD 2,744 sf $2,605.98 0066 - 081 - 070 SFD 2,645 sf $2,605.98 0066 - 081 - 080 SFD 2,744 sf $2,605.98 0066 - 081 - 090 SFD 2,655 sf $2,605.98 0066 - 081 - 100 SFD 2,744 sf $2,605.98 0066 - 081 - 110 SFD 2,153 sf $2,111.16 0066 - 081 - 120 SFD 2,744 sf $2,605.98 0066 - 081 - 130 SFD 2,153 sf $2,111.16 0066 - 081 - 140 SFD 2,744 sf $2,605.98 0066 - 081 - 150 SFD 2,655 sf $2,605.98 0066 - 081 - 160 SFD 2,645 sf $2,605.98 0066 - 081 - 170 SFD 2,701 sf $2,605.98 0066 - 081 - 180 SFD 2,645 sf $2,605.98 0066 - 081 - 190 SFD 2,744 sf $2,605.98 0066 - 081 - 200 SFD 2,744 sf $2,605.98 0066 - 081 - 210 SFD 2,645 sf $2,605.98 0066 - 081 - 220 SFD 2,744 sf $2,605.98 0066 - 082 - 010 SFD 2,645 sf $2,605.98 0066 - 082 - 020 SFD 2,744 sf $2,605.98 0066 - 082 - 030 SFD 2,645 sf $2,605.98 0066 - 082 - 040 SFD 2,744 sf $2,605.98 0066 - 082 - 050 SFD 2,744 sf $2,605.98 0066 - 082 - 060 SFD 2,645 sf $2,605.98 0066 - 082 - 070 SFD 2,153 sf $2,111.16 0066 - 082 - 080 SFD 2,744 sf $2,605.98 0066 - 082 - 090 SFD 2,153 sf $2,111.16 0066 - 082 - 110 SFD 2,744 sf $2,605.98 0066 - 082 - 120 SFD 2,645 sf $2,605.98 0066 - 082 - 130 SFD 2,199 sf $2,111.16 0066 - 082 - 150 SFD 2,153 sf $2,111.16 0066 - 082 - 160 SFD 2,645 sf $2,605.98 0066 - 082 - 170 SFD 2,744 sf $2,605.98 0066 - 082 - 180 SFD 2,153 sf $2,111.16 0066 - 083 - 010 SFD 2,153 sf $2,111.16 0066 - 083 - 020 SFD 2,744 sf $2,605.98 0066 - 083 - 030 SFD 2,645 sf $2,605.98 0066 - 083 - 040 SFD 2,655 sf $2,605.98 0066 - 083 - 050 SFD 2,744 sf $2,605.98 0066 - 083 - 060 SFD 2,645 sf $2,605.98 0066 - 083 - 070 SFD 2,655 sf $2,605.98
Page 4 of 8 City of Vallejo Community Facilities District No. 2002-1 (Mare Island Services) Special Tax Levy for Fiscal Year 2015-16
Assessor's Tax Taxable Special Parcel Number Category Acreage/S.F/Units Tax 0066 - 083 - 080 SFD 2,645 sf $2,605.98 0066 - 083 - 090 SFD 2,701 sf $2,605.98 0066 - 083 - 100 SFD 2,744 sf $2,605.98 0066 - 083 - 110 SFD 2,199 sf $2,111.16 0066 - 083 - 120 SFD 2,645 sf $2,605.98 0066 - 083 - 130 SFD 2,744 sf $2,605.98 0066 - 083 - 140 SFD 2,645 sf $2,605.98 0066 - 083 - 150 Undev 0.9 ac. $1,111.30 0066 - 083 - 170 SFD 2,744 sf $2,605.98 0066 - 083 - 180 SFD 2,655 sf $2,605.98 0066 - 083 - 190 SFD 2,645 sf $2,605.98 0066 - 091 - 010 /1 NR 2.2 ac. $5,857.52 0066 - 092 - 050 SFD 2,645 sf $2,605.98 0066 - 092 - 060 SFD 2,701 sf $2,605.98 0066 - 092 - 070 SFD 2,744 sf $2,605.98 0066 - 092 - 080 SFD 2,655 sf $2,605.98 0066 - 092 - 090 SFD 2,645 sf $2,605.98 0066 - 092 - 100 SFD 2,744 sf $2,605.98 0066 - 092 - 110 SFD 2,655 sf $2,605.98 0066 - 092 - 120 SFD 2,744 sf $2,605.98 0066 - 092 - 130 SFD 2,153 sf $2,111.16 0066 - 092 - 140 SFD 2,645 sf $2,605.98 0066 - 092 - 150 SFD 2,199 sf $2,111.16 0066 - 093 - 010 SFD 1,682 sf $1,814.28 0066 - 093 - 020 SFD 4,140 sf $2,797.30 0066 - 093 - 030 NR 9,162 sf $2,542.52 0066 - 093 - 040 SFD 1,583 sf $1,814.28 0066 - 093 - 050 SFD 2,744 sf $2,605.98 0066 - 093 - 060 SFD 2,645 sf $2,605.98 0066 - 093 - 070 SFD 2,153 sf $2,111.16 0066 - 093 - 080 SFD 2,645 sf $2,605.98 0066 - 093 - 090 SFD 2,744 sf $2,605.98 0066 - 093 - 100 SFD 2,655 sf $2,605.98 0066 - 093 - 110 SFD 2,645 sf $2,605.98 0066 - 093 - 120 SFD 2,744 sf $2,605.98 0066 - 093 - 130 SFD 2,645 sf $2,605.98 0066 - 093 - 140 SFD 2,153 sf $2,111.16 0066 - 100 - 020 SFD 1,200 sf $1,814.28 0066 - 100 - 030 SFD 1,848 sf $1,946.24 0066 - 100 - 040 SFA 1,441 sf $3,430.64 0066 - 100 - 050 SFD 3,015 sf $2,797.30 0066 - 100 - 060 SFD 3,261 sf $2,797.30 0066 - 100 - 070 SFD 2,932 sf $2,605.98 0066 - 100 - 080 SFD 3,266 sf $2,797.30 0066 - 100 - 090 SFD 2,976 sf $2,605.98
Page 5 of 8 City of Vallejo Community Facilities District No. 2002-1 (Mare Island Services) Special Tax Levy for Fiscal Year 2015-16
Assessor's Tax Taxable Special Parcel Number Category Acreage/S.F/Units Tax 0066 - 100 - 100 SFD 3,211 sf $2,797.30 0066 - 100 - 110 SFD 3,015 sf $2,797.30 0066 - 100 - 120 SFD 2,654 sf $2,605.98 0066 - 100 - 130 SFD 2,793 sf $2,605.98 0066 - 100 - 140 SFD 2,712 sf $2,605.98 0066 - 100 - 150 SFD 2,630 sf $2,605.98 0066 - 100 - 170 SFD 2,707 sf $2,605.98 0066 - 100 - 180 SFD 2,785 sf $2,605.98 0066 - 100 - 190 SFD 2,646 sf $2,605.98 0066 - 100 - 200 SFD 2,750 sf $2,605.98 0066 - 100 - 210 SFD 2,707 sf $2,605.98 0066 - 100 - 220 SFD 2,654 sf $2,605.98 0066 - 100 - 230 SFD 2,793 sf $2,605.98 0066 - 100 - 240 SFD 2,630 sf $2,605.98 0066 - 100 - 250 SFD 2,785 sf $2,605.98 0066 - 100 - 260 SFD 2,658 sf $2,605.98 0066 - 100 - 270 SFD 3,266 sf $2,797.30 0066 - 100 - 280 SFD 3,007 sf $2,797.30 0066 - 100 - 290 SFD 3,211 sf $2,797.30 0066 - 100 - 300 SFD 2,954 sf $2,605.98 0066 - 100 - 310 SFD 2,991 sf $2,605.98 0066 - 111 - 020 SFD 2,991 sf $2,605.98 0066 - 111 - 030 SFD 3,266 sf $2,797.30 0066 - 111 - 040 SFD 2,932 sf $2,605.98 0066 - 111 - 050 SFD 3,007 sf $2,797.30 0066 - 111 - 060 SFD 3,211 sf $2,797.30 0066 - 111 - 070 SFD 1,112 sf $1,814.28 0066 - 111 - 080 SFD 2,932 sf $2,605.98 0066 - 111 - 090 SFD 3,261 sf $2,797.30 0066 - 111 - 100 SFD 3,015 sf $2,797.30 0066 - 112 - 010 SFD 2,712 sf $2,605.98 0066 - 112 - 020 SFD 2,793 sf $2,605.98 0066 - 112 - 030 SFD 2,654 sf $2,605.98 0066 - 112 - 040 SFD 2,707 sf $2,605.98 0066 - 112 - 050 SFD 2,750 sf $2,605.98 0066 - 112 - 060 SFD 2,646 sf $2,605.98 0066 - 112 - 070 SFD 2,712 sf $2,605.98 0066 - 112 - 080 SFD 2,991 sf $2,605.98 0066 - 112 - 090 SFD 2,954 sf $2,605.98 0066 - 112 - 100 SFD 3,261 sf $2,797.30 0066 - 112 - 110 SFD 3,015 sf $2,797.30 0066 - 112 - 120 SFD 2,976 sf $2,605.98 0066 - 112 - 130 SFD 3,211 sf $2,797.30 0066 - 112 - 140 SFD 3,007 sf $2,797.30 0066 - 112 - 150 SFD 2,954 sf $2,605.98
Page 6 of 8 City of Vallejo Community Facilities District No. 2002-1 (Mare Island Services) Special Tax Levy for Fiscal Year 2015-16
Assessor's Tax Taxable Special Parcel Number Category Acreage/S.F/Units Tax 0066 - 112 - 160 SFD 2,174 sf $2,111.16 0066 - 112 - 170 SFD 2,785 sf $2,605.98 0066 - 112 - 180 SFD 2,646 sf $2,605.98 0066 - 112 - 190 SFD 2,712 sf $2,605.98 0066 - 112 - 210 Undev 0.1 ac. $121.20 0066 - 112 - 220 Undev 0.1 ac. $121.20 0066 - 112 - 230 Undev 0.1 ac. $171.80 0066 - 112 - 240 Undev 0.1 ac. $152.62 0066 - 112 - 250 Undev 0.2 ac. $200.98 0066 - 113 - 010 NR 0.5 ac. $1,417.30 0066 - 121 - 010 Undev 0.3 ac. $354.74 0066 - 121 - 020 Undev 0.2 ac. $209.92 0066 - 121 - 030 Undev 0.1 ac. $175.64 0066 - 121 - 040 Undev 0.2 ac. $198.66 0066 - 121 - 050 Undev 0.2 ac. $205.30 0066 - 121 - 060 Undev 0.2 ac. $197.86 0066 - 121 - 070 Undev 0.2 ac. $209.44 0066 - 121 - 080 Undev 0.2 ac. $213.94 0066 - 121 - 090 Undev 0.2 ac. $228.86 0066 - 121 - 100 Undev 0.1 ac. $184.20 0066 - 121 - 110 Undev 0.1 ac. $180.56 0066 - 121 - 120 Undev 0.2 ac. $254.04 0066 - 121 - 130 Undev 0.1 ac. $188.42 0066 - 121 - 140 Undev 0.2 ac. $225.80 0066 - 121 - 150 Undev 0.2 ac. $250.22 0066 - 121 - 160 Undev 0.2 ac. $244.64 0066 - 121 - 170 Undev 0.2 ac. $285.32 0066 - 121 - 180 Undev 0.2 ac. $206.82 0066 - 121 - 190 Undev 0.1 ac. $176.60 0066 - 121 - 200 Undev 0.2 ac. $229.64 0066 - 122 - 010 Undev 0.2 ac. $209.58 0066 - 122 - 020 Undev 0.1 ac. $186.86 0066 - 122 - 030 Undev 0.1 ac. $186.86 0066 - 122 - 040 Undev 0.1 ac. $182.64 0066 - 122 - 050 Undev 0.1 ac. $182.94 0066 - 122 - 060 Undev 0.1 ac. $185.36 0066 - 122 - 070 Undev 0.1 ac. $183.80 0066 - 122 - 080 Undev 0.1 ac. $195.46 0066 - 122 - 090 Undev 0.2 ac. $224.92 0066 - 122 - 100 Undev 0.2 ac. $236.94 0066 - 122 - 110 Undev 0.2 ac. $214.02 0066 - 122 - 120 Undev 0.1 ac. $180.18 0066 - 122 - 130 Undev 0.1 ac. $183.30 0066 - 122 - 140 Undev 0.1 ac. $195.28 0066 - 122 - 150 Undev 0.1 ac. $187.44
Page 7 of 8 City of Vallejo Community Facilities District No. 2002-1 (Mare Island Services) Special Tax Levy for Fiscal Year 2015-16
Assessor's Tax Taxable Special Parcel Number Category Acreage/S.F/Units Tax 0066 - 122 - 160 Undev 0.1 ac. $179.90 0066 - 122 - 170 Undev 0.1 ac. $193.74 0066 - 122 - 180 Undev 0.2 ac. $220.90 0066 - 130 - 010 SFA 1,696 sf $1,715.32 0066 - 130 - 020 SFA 1,872 sf $1,715.32 0066 - 130 - 030 SFA 2,208 sf $1,715.32 0066 - 130 - 040 SFA 2,208 sf $1,715.32 0066 - 130 - 050 SFA 1,676 sf $1,715.32 0066 - 130 - 060 SFA 1,874 sf $1,715.32 0066 - 130 - 070 SFA 2,208 sf $1,715.32 0066 - 130 - 080 SFA 2,208 sf $1,715.32 0066 - 130 - 090 SFA 1,676 sf $1,715.32 0066 - 130 - 100 SFA 1,874 sf $1,715.32 0066 - 130 - 110 SFA 2,208 sf $1,715.32 0066 - 130 - 120 SFA 2,208 sf $1,715.32 0066 - 130 - 130 SFA 1,676 sf $1,715.32 0066 - 130 - 140 SFA 1,874 sf $1,715.32 0066 - 130 - 150 SFA 2,208 sf $1,715.32 0066 - 130 - 160 SFA 2,208 sf $1,715.32 0066 - 140 - 010 SFA 1,676 sf $1,715.32 0066 - 140 - 020 SFA 1,813 sf $1,715.32 0066 - 140 - 030 SFA 2,208 sf $1,715.32 0066 - 140 - 040 SFA 2,208 sf $1,715.32 0066 - 150 - 010 Undev 0.6 ac. $732.14 0066 - 150 - 020 Undev 2.3 ac. $3,059.34 0066 - 150 - 030 Undev 1.3 ac. $1,673.48 0066 - 150 - 040 Undev 1.3 ac. $1,660.40 0066 - 160 - 010 Undev 0.7 ac. $941.34 0066 - 160 - 020 Undev 0.6 ac. $758.30 0066 - 160 - 030 Undev 0.3 ac. $444.52 0066 - 160 - 040 Undev 0.4 ac. $457.60 0066 - 160 - 050 SFD 1,750 sf $1,946.24 0066 - 160 - 060 SFD 1,750 sf $1,946.24 0066 - 160 - 070 Undev 1.5 ac. $1,948.04 0066 - 170 - 010 NR 501,177 sf $139,080.50
Total Placed on the Solano County Tax Roll: $2,014,097
Total Directly Billed to City of Vallejo: $158,224
Total Fiscal Year 2015-16 Special Tax Levy: $2,172,321
/1 Taxable Public Property being directly billed to the City of Vallejo.
Page 8 of 8
APPENDIX D
Rate and Method of Apportionment of Special Tax
EXHIBIT B
CITY OF VALLEJO COMMUNITY FACILITIES DISTRICT NO. 2002-1 (MARE ISLAND SERVICES)
RATE AND METHOD OF APPORTIONMENT OF SPECIAL TAX
A Special Tax applicable to each Assessor’s Parcel in the City of Vallejo Community Facilities District No. 2002-1 (herein “CFD No. 2002-1”) shall be levied and collected according to the tax liability determined by the City Council through the application of the appropriate amount or rate for Taxable Property, as described below. All of the property in CFD No. 2002-1, unless exempted by law or by the provisions of Section G below, shall be taxed for the purposes, to the extent, and in the manner herein provided, including property annexed into CFD No. 2002-1 after its formation.
A. DEFINITIONS
The terms hereinafter set forth have the following meanings:
“Acquisition Agreement” means the Acquisition Agreement between the City of Vallejo and the Master Developer dated December 21, 1999, as amended from time to time.
“Acre or Acreage” means one of the following, as applicable:
Prior to Parcelization: the land area included within a particular Parcel, as identified by records of the Master Developer, Legacy Partners or the City. For Non-Residential Property that is owned by the Master Developer, Legacy Partners or the City and is leased to a tenant, Acreage shall be determined by dividing the square footage of land area reflected in the lease document by 43,560 square feet.
After Parcelization: the land area of an Assessor’s Parcel as shown on an Assessor’s Parcel Map, or if the land area is not shown on an Assessor’s Parcel Map, the land area shown on an applicable final map or other parcel map recorded at the County Recorder’s Office.
“Administrator” means the person or firm designated by the City to administer the Special Tax according to this Rate and Method of Apportionment of Special Tax.
“Assessor’s Parcel” or “Parcel” means a lot or parcel shown on an Assessor’s Parcel Map with an assigned Assessor’s Parcel number.
City of Vallejo CFD No. 2002-1 Page 1
“Assessor’s Parcel Map” means an official map of the County Assessor of the County of Solano designating parcels by Assessor’s Parcel numbers.
“Building Square Footage” for Non-Residential Property means (i) for property owned by the Master Developer, Legacy Partners or the City and leased to a Tenant, the gross or rentable square footage of a building or portion of a building or the square footage reflected in a lease document, plus any square footage added by the Tenant or owner (ii) for property owned by a Subsequent Owner, the square footage shown on a building permit issued by the City for construction or reconstruction of a non-residential building, specified in a purchase agreement or, to the extent building square footage is not indicated on a building permit or purchase agreement, the gross or rentable square footage as determined by the City in its sole discretion.
“City” means the City of Vallejo.
“Code” means the City of Vallejo Municipal Code.
“City Council” means the City Council of the City of Vallejo, acting as the legislative body of CFD No. 2002-1.
“County” means the County of Solano, California.
“Developed Residential Property” means, in any Fiscal Year, all Parcels of Single Family Detached Property, Single Family Attached Property or Multi-Family Property for which (i) a building permit was issued before June 1 of the prior Fiscal Year, (ii) a certificate of occupancy was issued before June 1 of the prior Fiscal Year for a residential structure that was constructed without a building permit and which will be used as a private residence, or (iii) the City has determined a building on the Parcel is occupied for residential use whether or not a building permit or certificate of occupancy has been issued.
“Fiscal Year” means the period starting July 1 and ending on the following June 30.
“Golf Course Property” means any property within CFD No. 2002-1 that is used as a golf course, including but not limited to, a driving range, clubhouse, parking, outbuildings and other Taxable Property owned and/or controlled by the golf course operator. Any uses on Golf Course Property other than a clubhouse, pro shop and ancillary uses that were in place at the time CFD No. 2002-1 was formed shall be categorized as Non-Residential Property for purposes of determining the Special Tax levy for the Golf Course Property.
“Legacy Partners” means Legacy Partners Commercial, Inc. and its successors and assignees, or a subsequent developer of the property covered by the agreement between Legacy Partners Commercial, Inc. and the City of Vallejo if such agreement is terminated.
“Living Area” means the square footage of a single family detached dwelling unit that makes up the living space of the unit and is reflected on the initial building permit issued for construction
City of Vallejo CFD No. 2002-1 Page 2
of the residential unit. “Living Area” shall not include garages, patios, decks or other structures which are not used as living spaces. To the extent the initial building permit cannot be located for residential units that were constructed on Mare Island prior to formation of CFD No. 2002-1, the Living Area of the residential unit shall be determined at the sole discretion of the City.
“Mare Island” means the property formerly known as the Mare Island Naval Shipyard in the City of Vallejo.
“Mare Island Final Reuse Plan” means the Mare Island Final Reuse Plan that was accepted by the City Council on July 26, 1994, as may be amended from time to time.
“Master Developer” means Lennar Mare Island LLC and its successors and assignees or a subsequent developer of the property covered by the agreement between Lennar Mare Island LLC and the City if such agreement is terminated.
“Maximum Special Tax” means the maximum Special Tax, determined in accordance with Sections C and D, that can be levied in any Fiscal Year.
“MIHPF Property” means any property that is leased or subleased by the City of Vallejo to the Mare Island Historic Park Foundation.
“Multi-Family Property” means, in any Fiscal Year, all Parcels within CFD No. 2002-1 for which a building permit was issued for construction of a residential structure with Units that are offered for rent to the general public.
“Non-Residential Property” means, in any Fiscal Year, any Parcel of Taxable Property within the boundaries of CFD No. 2002-1 that (i) is owned by the Master Developer, Legacy Partners, the City or a Subsequent Owner and on which there is an executed lease, license or other agreement for use or occupancy for a building or an area of land, (ii) is owned by a Subsequent Owner and has had a building permit issued before June 1 of the prior Fiscal Year (but not prior to June 1, 2001) for construction or reconstruction of a non-residential building, (iii) is owned by a Subsequent Owner and has had an occupancy permit issued for a non-residential use before June 1 of the prior Fiscal Year, (iv) is owned by a Subsequent Owner and a building on the Parcel is occupied for a non-residential use whether or not a building permit or certificate of occupancy has been issued, (v) is owned by a Subsequent Owner and a building has been constructed which is leasable but has not yet been leased, or (vi) is Taxable Public Property. “Non–Residential Property” shall include any residences (including but not limited to dormitories) that are part of educational institutions, as well as any live/work units on Mare Island and certain uses of Golf Course Property.
“Operating Reserve” means an ongoing reserve of $300,000 that is available to the City of Vallejo to cover unanticipated service costs on Mare Island.
City of Vallejo CFD No. 2002-1 Page 3
“Parcel” means, prior to Parcelization, any individual piece of property, Premises, Reuse Area or other defined geographic unit on Mare Island. After Parcelization, Parcel means an individual Assessor’s Parcel.
“Parcelization” means, for all or any portion of Mare Island, that (i) the County Assessor’s Office has assigned Assessor’s Parcel numbers to individual Parcels of property, (ii) those Parcels and Assessor’s Parcel numbers are reflected on the County Assessor’s Parcel Maps, and (iii) the County will determine an assessed value for the Parcels and begin levying an ad valorem property tax on such Parcels on the County tax roll.
“Premises” means, for example, a specific building, pier, dock, berth, land area, or other useable space on Mare Island which is leased, licensed or made available for use or occupancy or available to be leased by the Master Developer, Legacy Partners or the City.
“Proportionately” means, for Developed Residential Property, that the ratio of the actual Special Tax levied in any Fiscal Year to the Maximum Special Tax authorized to be levied in that Fiscal Year is equal for all Assessor’s Parcels of Developed Residential Property. For Non- Residential Property, Golf Course Property and Unused Property, “Proportionately” means that the ratio of the actual Special Tax to the Maximum Special Tax is equal for all Assessor’s Parcels of Non-Residential Property, Golf Course Property and Unused Property.
“Public Property” means any property within the boundaries of CFD No. 2002-1 that is owned by the City, federal government, State of California or other local government or public agency, or property used for a public elementary school.
“Single Family Attached Property” means, in any Fiscal Year, all Parcels within CFD No. 2002-1 for which a building permit was issued for construction of a residential structure consisting of two or more Units that share common walls and are offered as for-sale units, including such residential structures that meet that statutory definition of a condominium contained in Civil Code Section 1351.
“Single Family Detached Property” means, in any Fiscal Year, all Parcels within CFD No. 2002-1 for which a building permit was issued for construction of a Unit that does not share a common wall with another Unit.
“Special Tax” means a Special Tax levied in any Fiscal Year to pay the Special Tax Requirement.
“Special Tax Requirement” means the amount necessary in any Fiscal Year (i) to pay service costs for the Fiscal Year pursuant to the CFD budget prepared by the City, (ii) to repay the City for amounts advanced to cover the costs of services authorized to be funded by the CFD, (iii) to cure delinquencies in the payment of the Special Tax in prior Fiscal Years or (based on delinquencies in past Fiscal Years) that are expected to occur in the current Fiscal Year, (iv) to pay administrative expenses of the CFD, and (v) to maintain the Operating Reserve at $300,000.
City of Vallejo CFD No. 2002-1 Page 4
The Special Tax Requirement shall be reduced in any Fiscal Year by: (i) surplus funds available, if any, from the Special Tax levy in prior Fiscal Years, (ii) revenues generated from property or activities on Mare Island that are required to be applied to reduce the Special Tax Requirement, including but not limited to, property tax, sales tax, utility users tax, transient occupancy tax, franchise tax, business license fees, possessory interest tax, property transfer tax, storm drainage revenues, net water and sanitary sewer revenues, and (iii) other revenues that, at the City’s sole discretion, are determined to be available to be applied to reduce the Special Tax Requirement, including but not limited to, funds paid to the City by the Master Developer pursuant to the Acquisition Agreement, and funds paid to the City as a result of the City’s lease of the dredge ponds. The City shall exercise its discretion in making the foregoing determination regarding use of other revenues to reduce the Special Tax Requirement on an annual. In making such determination, the City shall consider the overall benefit to the development of Mare Island of reducing the Special Tax Requirement as opposed to alternative uses of such revenue for purposes that support the development of Mare Island, including, for example, use as matching funds for federal grants for the construction of infrastructure consistent with the Mare Island Specific Plan, as amended.
“Subsequent Owner” means an owner of Taxable Property within CFD No. 2002-1 that is not the Master Developer, Legacy Partners, the owner of Golf Course Property or the City of Vallejo.
“Taxable Property” means all of the Assessor’s Parcels within the boundaries of CFD No. 2002-1 which are not exempt from the Special Tax pursuant to law or Section G below.
“Taxable Public Property” means all Parcels of Public Property which, at the time of formation of CFD No. 2002-1, were owned, leased or anticipated to be owned or leased by a public agency and which are not otherwise exempt pursuant to Section G below. In addition, the Premises being leased to the City of Vallejo for the ferry service, corporation yard and marketing center, as well as any MIHPF Property within the CFD, including, without limitation, other such Premises covered by the Facilities Agreement between the City and the Master Developer, dated on or about March 26, 2002, will be Taxable Public Property. Taxable Public Property shall also include any Parcel(s) that would otherwise be exempt from the Special Tax pursuant to law or Section G below that elects to be subject to the levy of a Special Tax in any Fiscal Year.
“Tenant” means lessees, licensees or permitted users of Premises.
“Unit” means (i) for Single Family Detached Property, an individual single-family detached unit, (ii) for Single Family Attached Property, an individual residential unit within a duplex, triplex, fourplex, townhome, or condominium structure, and (iii) for Multi-Family Property, an individual apartment unit.
“Unused Property” means, in any Fiscal Year, all Taxable Property that is owned or controlled by the Master Developer or Legacy Partners which (i) is developable but has no buildings constructed on it, (ii) is developable but has a building on it which is unusable and scheduled to
City of Vallejo CFD No. 2002-1 Page 5
be demolished, or (iii) has a building on it which is leasable but has not yet been leased. “Unused Property” shall also include (i) Taxable Property that is owned by a Subsequent Owner which is not yet Developed Residential Property or Non-Residential Property, and (ii) the remainder of a Parcel if the leased land area is a portion, but not all, of a particular Parcel. Notwithstanding the above, if a lease is entered into for an area of land that does not have a building constructed on it, such land area will be treated as Non-Residential Property and not Unused Property for purposes of determining the Special Tax for the Parcel.
B. COLLECTION OF DATA FOR PREPARATION OF SPECIAL TAX LEVY
1. Prior to Parcelization
After each January 1 and July 1, the Administrator shall coordinate with the City, the Master Developer, Legacy Partners and Subsequent Owners to compile a list of the names of all then current Tenants on Non-Residential Property, the square footage of land either reflected in the lease, license or other such document or otherwise, in fact, attributable to the Premises or Tenant and/or the Building Square Footage reflected in the lease document or the actual gross building square footage for each Tenant, as well as a summary of the Acreage of all Parcels of Unused Property. If a portion of a Parcel is Non-Residential Property and the remainder of the Parcel is Unused Property, the Administrator shall divide the square footage of land area being leased (as identified in the lease document) by 43,560 to determine the Acreage of Non-Residential Property; the remaining Acreage shall be treated as Unused Property for purposes of determining the Special Tax levy pursuant to Section E below. The Administrator shall also confirm the current name and mailing address for the owner(s) of Golf Course Property, determine the Living Area for each Parcel of Single Family Detached Property, and determine the number of Units on each Parcel of Single Family Attached Property and Multi-Family Property by referencing the condominium plan, apartment plan, site plan or other development plan for the Parcel.
2. After Parcelization
After July 1 of each Fiscal Year, the Administrator shall categorize each Assessor’s Parcel for which Parcelization has occurred as Golf Course Property, Non-Residential Property, Developed Residential Property or Unused Property. The Administrator shall than (1) coordinate with the Master Developer, Legacy Partners and Subsequent Owners to compile a list of the names of all then current Tenants on Non-Residential Property and the square footage of land and/or Building Square Footage reflected in the lease document for each Tenant, (2) identify the Assessor’s Parcel numbers and Acreage of all Parcels of Unused Property, (3) determine the date of issuance of building permits or certificates of occupancy issued for Parcels owned by Subsequent Owners, (4) confirm the current name and mailing address for the owner(s) of Golf Course Property, (5) determine the Living Area for each Parcel of Single Family Detached Property, and (6) determine the number of Units on each
City of Vallejo CFD No. 2002-1 Page 6
Parcel of Single Family Attached Property and Multi-Family Property by referencing the condominium plan, apartment plan, site plan or other development plan for the Parcel.
C. MAXIMUM SPECIAL TAX
The Maximum Special Tax for Taxable Property within CFD No. 2002-1 shall be determined by reference to Table 1 below:
TABLE 1 CITY OF VALLEJO CFD NO. 2002-1 MAXIMUM SPECIAL TAXES (FISCAL YEAR 2001-02) Living Area for Maximum Special Tax Type of Property Residential Units Fiscal Year 2001-02* Single Family Greater than Detached Property 3,000 square feet $2,120 per Unit Single Family 2,601- 3,000 Detached Property square feet $1,975 per Unit Single Family 2,301- 2,600 Detached Property square feet $1,775 per Unit Single Family 2,001- 2,300 Detached Property square feet $1,600 per Unit Single Family 1,700- 2,000 Detached Property square feet $1,475 per Unit Single Family Less than 1,700 Detached Property square feet $1,375 per Unit Single Family Attached Property N/A $1,300 per Unit Multi-Family Property N/A $1,100 per Unit The greater of $18,375 per Acre Non-Residential or $1.95 per square foot of Property N/A Building Square Footage Golf Course Property N/A $1,837 per Acre Unused Property N/A $9,187 per Acre
* The Maximum Special Taxes set forth above shall be increased each Fiscal Year to an amount equal to 102% of the amount in effect in the prior Fiscal Year.
City of Vallejo CFD No. 2002-1 Page 7
D. AUTOMATIC ADJUSTMENT TO MAXIMUM SPECIAL TAX
Each Fiscal Year, the Administrator, in conjunction with the City, shall review the types of revenues that are available to apply against the services budget to calculate the Special Tax Requirement. If some or all of the available revenues are anticipated to recur in the same or greater amounts in future Fiscal Years, the Administrator shall calculate reduced Maximum Special Taxes for each type of property by applying the following steps:
Step 1. Calculate the Maximum Special Tax revenues that could be collected from Developed Residential Property.
Step 2. Compare the amount calculated in Step 1 to the Special Tax Requirement for the then current Fiscal Year. If the amount determined in Step 1 is less than the Special Tax Requirement, there shall be no reduction in the Maximum Special Tax for Developed Residential Property and Steps 3 through 6 shall be applied to determine the Maximum Special Tax for other types of property. If the amount determined in Step 1 is greater than the Special Tax Requirement, the Maximum Special Tax on all property in the CFD other than Developed Residential Property shall be reduced to zero. The Maximum Special Tax for each Parcel of Developed Residential Property shall then be determined as follows:
a) Divide the Special Tax Requirement for the then current Fiscal Year by the amount calculated in Step 1 to determine a quotient
b) Multiply the quotient determined in Step 2a by the Maximum Special Tax for each Parcel of Developed Residential Property to determine the reduced Maximum Special Tax that shall apply to each Parcel for the current Fiscal Year.
Step 3. Subtract the amount determined in Step 1 from the Special Tax Requirement for the then current Fiscal Year to determine the net Special Tax Requirement that must be collected from properties other than Developed Residential Property.
Step 4. Determine the Maximum Special Tax revenues that could be collected from all Parcels of Unused Property, Golf Course Property and Non- Residential Property that are not the subject of a lease arrangement (i.e., Parcels that became Non-Residential Property because of issuance of a building permit or certificate of occupancy).
Step 5. Divide the net Special Tax Requirement determined in Step 3 by the amount calculated in Step 4 to determine a quotient.
City of Vallejo CFD No. 2002-1 Page 8
Step 6. Multiply the quotient determined in Step 5 by the Maximum Special Tax that would have applied for each property type (other than Developed Residential Property) for the then current Fiscal Year before application of the steps set forth in this Section D. The amount determined for each type of property shall serve as the new Maximum Special Tax for the then current Fiscal Year and shall continue to apply until the application of these steps in the following Fiscal Year.
Once the Maximum Special Tax has been reduced pursuant to the steps set forth in this Section D, the Maximum Special Tax shall not, in any future Fiscal Year, be increased above this reduced amount.
E. METHOD OF LEVY OF THE SPECIAL TAX
Each Fiscal Year, the Administrator shall determine the Special Tax Requirement to be collected from Taxable Property in CFD No. 2002-1. For any Parcels within the CFD for which Parcelization has not yet occurred, a semi-annual direct Special Tax levy for one-half of the Special Tax Requirement shall be prepared pursuant to the requirements set forth in Section E.1 below. For any Parcels within the CFD for which Parcelization has occurred, one levy shall be prepared for the entire Fiscal Year pursuant to Section E.2 below.
1. For a Semi-Annual Services Levy
Step 1. Levy the Special Tax Proportionately on each Parcel of Developed Residential Property up to 50% of the Maximum Special Tax, as determined in Section C or Section D above, as applicable.
Step 2. If additional revenues are needed after applying Step 1, subtract the amount levied in Step 1 from the Special Tax Requirement for the semi-annual period for which the Special Tax is being collected to determine the net Special Tax Requirement to be collected from Taxable Property in the CFD other than Developed Residential Property.
Step 3. Determine the combined Maximum Special Tax revenue that could be collected from Golf Course Property, Non-Residential Property and Unused Property based on then current leases, building permit issuances and certificate of occupancy issuances.
Step 4. Divide the net Special Tax Requirement in Step 2 by the Maximum Special Tax revenues determined in Step 3 to calculate a quotient.
Step 5. Multiply the Maximum Special Tax for each Parcel of Golf Course Property, Non-Residential Property and Unused Property by the quotient calculated in
City of Vallejo CFD No. 2002-1 Page 9
Step 4 to determine the Special Tax levy for each Parcel for the semi-annual period for which the Special Tax is being collected.
2. For a Full Annual Services Levy
Step 1. Levy the Special Tax Proportionately on each Parcel of Developed Residential Property up to 100% of the Maximum Special Tax, as determined in Section C or Section D above, as applicable.
Step 2. If additional revenues are needed after applying Step 1, subtract the amount levied in Step 1 from the Special Tax Requirement for the Fiscal Year for which the Special Tax is being collected to determine the net Special Tax Requirement to be collected from Taxable Property in the CFD other than Developed Residential Property.
Step 3. Determine the combined Maximum Special Tax revenue that could be collected from Golf Course Property, Non-Residential Property and Unused Property based on then current leases, building permit issuances and certificate of occupancy issuances.
Step 4. Divide the net Special Tax Requirement in Step 2 by the Maximum Special Tax revenues determined in Step 3 to calculate a quotient.
Step 5. Multiply the Maximum Special Tax for each Parcel of Golf Course Property, Non-Residential Property and Unused Property by the quotient calculated in Step 4 to determine the Special Tax levy for each Parcel for the Fiscal Year for which the Special Tax is being collected.
F. METHOD OF LEVY AND COLLECTION OF THE SERVICES LEVY
1. Prior to Parcelization
Until Parcelization occurs for a Parcel within CFD No. 2002-1, a direct Special Tax levy shall be prepared by the Administrator and mailed to the owner of the Parcel by January 30 and July 30 of each year. If, on July 1 of any Fiscal Year, it is determined for any Parcel within CFD No. 2002-1that Parcelization has not occurred, the Administrator shall prepare a direct Special Tax levy for such Parcels pursuant to Section E.1 above. This first installment of the Special Tax levy shall be due and payable by December 10 of that Fiscal Year. After January 1 of that same Fiscal Year, the Administrator shall update the leasing and development status for the Parcels pursuant to Section B and, based on this status, shall prepare a direct Special Tax levy for the second installment of the Special
City of Vallejo CFD No. 2002-1 Page 10
Tax for that Fiscal Year. This second installment of the Special Tax shall be due and payable by April 10 of that Fiscal Year.
2. After Parcelization
If, after January 1 of any year, it is determined that Parcelization has occurred for Parcels within the CFD and an ad valorem property tax will be levied on those Assessor’s Parcels in the next Fiscal Year, the second semi-annual direct Special Tax levy shall be mailed to the owner of such Parcels for the amount due by April 10 of that Fiscal Year. As of July 1 of the following Fiscal Year, the direct Special Tax levy within the CFD shall cease for the then current and all future Fiscal Years on the Parcels for which Parcelization occurred in the prior Fiscal Year. The Administrator shall instead apply the steps set forth in Section E.2 above to determine the Special Tax applicable to each Parcel for which Parcelization has occurred and submit the Special Tax levy to the County Auditor- Controller for inclusion on the County tax roll, provided that the City may directly bill the Special Tax, may collect the Special Tax at a different time or in a different manner if needed to meet the financial obligations of the CFD, and may collect a delinquent Special Tax through foreclosure or other available methods.
The Council has determined, under Chapter 14.45 of the Vallejo Municipal Code, that the levy of the Special Tax for CFD No. 2002-1 shall terminate upon the determination by the Administrator that revenues available from the following sources exceed the cost of services authorized to be funded by the CFD: revenues generated from property or activities on Mare Island that are required to be applied to reduce the Special Tax Requirement, including but not limited to, property tax, sales tax, utility users tax, transient occupancy tax, franchise tax, business license fees, possessory interest tax, property transfer tax, storm drainage revenues, and net water and sanitary sewer revenue. If, in any Fiscal Year, the City determines that revenues available from these sources exceed the cost of services to be funded by CFD No. 2002-1, and such excess revenues are not associated with a one-time infusion of revenue that cannot be expected to recur in subsequent Fiscal Years, the City Clerk shall file such Notices of Cessation of Special Tax or other documents as may be required to evidence the termination of the Special Tax in accordance with the applicable provisions of the Vallejo Municipal Code.
G. EXEMPTIONS
Notwithstanding any other provision of this Rate and Method of Apportionment of Special Tax, no Special Tax shall be levied on Public Property, with the following exceptions: (i) Public Property that is controlled by and will be transferred to the Master Developer, Legacy Partners or other private entities, (ii) Taxable Public Property, (iii) Parcels owned by the City that are leased to a private party for use as a dredge pond, and (iv) property that is subject to taxation as otherwise provided in Chapter 14.45 of the Code. If a Parcel owned by the City and leased to a private party for use as a dredge pond is subject to a Special Tax in future Fiscal Years, the City
City of Vallejo CFD No. 2002-1 Page 11
shall identify a Maximum Special Tax for such property which shall not, in any case, exceed the Maximum Special Tax in effect for such Fiscal Year for Golf Course Property.
H. INTERPRETATION OF RATE AND METHOD OF APPORTIONMENT
The Council reserves the right to make minor administrative and technical changes to this document that do not materially affect the rate and method of apportioning the Maximum Special Tax. In addition, the interpretation and application of any section of this document shall be left to the Council’s discretion.
City of Vallejo CFD No. 2002-1 Page 12
APPENDIX E
Boundary and Annexation Maps of CFD No. 2002-1
Proposed Boundaries of Community Facilities District No. 2002-1 (Mare Island Services), City of Vallejo Proposed Annexation to the Community Facilities District Previously Included in Community Facilities District Excluded from Community Facilities District Assessor Parcel Boundary Total community facility district perimeter includes 1,019.7 acres from which the following is excluded as shown on the map: XV-A 31.9 acre Parcel XV-B (1) (Northern Portion) 3.5 acre Veterens Administration parcel 7.2 acre elementary school parcel (two portions of 7.2 and <0.1 acres) 3.4 acre Army parcel 7.5 acre Forest Service parcel TT-II (Annexed Property) See Sheet 2 Thus the total area included in the community facility district Eastern Early equals 966.2 acres comprised of: Transfer Parcel Original Community Facility District: 98.4 acre Parcel XV-A (two portions of 70.5 and 27.9 acres) XXI-A (1) 653.6 acre Portion of the Eastern Early Transfer Parcel XV-A (Annexed Property) 2.0 acre Tank 920 parcel (Southern See Sheet 3 170.3 acre Golf Course Parcel XV-B (1) Portion) Annexation Number 1: 15.0 acre Touro Proposed Annexation Number 2: M 25.7 acre Parcel TT-II Eastern Early A 0.4 acre Parcel XXI-A (1) Transfer Parcel R 0.5 acre Building 213 parcel 0.3 acre Portion of Faragut Village Unit 6 (all previously excluded Building 213 E portions of APNs 0066-112-210, -220, -230, -240, and -250) (Annexed Property) See Sheet 4 I S Sheet 1
L San Pablo A Bay
N
D
V.A. S Pacific Ocean San
T Francisco Bay Portion of Farragut Village Unit 6 R
(Annexed Property) 01020 See Sheet 5 A
I Miles
T Elementary School
Army Eastern Early Transfer Parcel
USFS
Tank 920 Parcel
Golf Course
SAN PABLO BAY
1,000 0 1,000 2,000
Feet
(1) Filed in the office of the City Clerk of the City of Vallejo this _____ day of ______, 20____. (3) Filed this _____ day of ______, 20____, at the hour of _____ o'clock __.m., in Book _____ of Maps of Assessment and Community Facilities Districts, ______at page _____, in the office of the County Recorder in the County of City Clerk Solano, State of California.
(2) I hereby certify that the within map showing proposed boundaries of Annexation No. 2 to Community ______Facilities District No. 2002-1 (Mare Island Services), City of Vallejo, County of Solano, State of County Recorder of County of Solano California, was approved by the City Council of the City of Vallejo, at a regular meeting thereof, held on the _____ day of ______, 20____, by its Resolution No.______.
______City Clerk SHEET 1 OF 5 Reference is hereby made to that certain map entitled "Proposed Boundaries of Community Facilities District No. 2002-1 (Mare Island Services), Annexation Map No. 2 of City of Vallejo, County of Solano, State of California," filed the 2nd day of May, 2002, at the hour of 10:08 o’clock a.m. in Book 20 of Maps of Assessment and Community Facilities District at Page 30, in the office of the County Recorder of the County of Solano, State of California, which Community Facilities District No. 2002-1 this Annexation Map affects. (Mare Island Services), City of Vallejo, County of Solano, State of California 2014-06-24 V:\Mare Island\Projects\Vallejo\019_CFD_2014\CFD_2002-1_Annexation_No2_Sheet1.mxd TtEMI-AL simon.cardinale TtEMI-AL Island\Projects\Vallejo\019_CFD_2014\CFD_2002-1_Annexation_No2_Sheet1.mxd V:\Mare 2014-06-24 2014-06-20 V:\Mare Island\Projects\Vallejo\019_CFD_2014\CFD_2002-1_Annexation_No2_Sheet2.mxd TtEMI-AL simon.cardinale ,0 ,0 2,400 1,200 0 1,200 400 200 0 200 Feet Feet XV-B (1) XV-B (Northern Portion) Sheet 2 Sheet Above XV-A Excluded from Community Facilities District Facilities Community from Excluded District Facilities in Included Community Previously District Facilities Community the to Proposed Annexation ofCity Vallejo Island Services), (Mare 2002-1 No. District Facilities of Community Boundaries Proposed (Southern Portion) XV-A TT-II (Annexed Property) Transfer Parcel Eastern Early Eastern Community FacilitiesCommunity District No. 2002-1 (Mare Island Services), City of Vallejo, of City Services), Island (Mare County of Solano, State of California (Annexed Property) XXI-A (1) Annexation Map No. 2 of 2 No. Map Annexation SHEET 2 OF 5 2OF SHEET 2014-06-20 V:\Mare Island\Projects\Vallejo\019_CFD_2014\CFD_2002-1_Annexation_No2_Sheet3.mxd TtEMI-AL simon.cardinale ,0 ,0 2,400 1,200 0 1,200 80 40 0 40 Feet Feet TT-II (Annexed Property) Excluded from Community Facilities District Facilities Community from Excluded District Facilities in Included Community Previously District Facilities Community the to Proposed Annexation ofCity Vallejo Island Services), (Mare 2002-1 No. District Facilities of Community Boundaries Proposed Sheet 3 Sheet Above (Annexed Property) XXI-A (1) Transfer Parcel Eastern Early Eastern Community FacilitiesCommunity District No. 2002-1 (Mare Island Services), City of Vallejo, of City Services), Island (Mare County of Solano, State of California Annexation Map No. 2 of 2 No. Map Annexation SHEET 3 OF 5 3OF SHEET 2014-06-20 V:\Mare Island\Projects\Vallejo\019_CFD_2014\CFD_2002-1_Annexation_No2_Sheet4.mxd TtEMI-AL simon.cardinale 475 ,0 ,0 2,400 1,200 0 1,200 120 60 0 60 803 Feet 535 Feet 637 Excluded from Community Facilities District Facilities Community from Excluded District Facilities in Included Community Previously District Facilities Community the to Proposed Annexation ofCity Vallejo Island Services), (Mare 2002-1 No. District Facilities of Community Boundaries Proposed Transfer Parcel Eastern Early Eastern 102 Sheet 4 Sheet Above 639 373 259W 100 (Annexed Property) Building 213 77A 259-259A 221 507 253 223 Community FacilitiesCommunity District No. 2002-1 (Mare Island Services), City of Vallejo, of City Services), Island (Mare County of Solano, State of California 98 Annexation Map No. 2 of 2 No. Map Annexation SHEET 4 OF 5 4OF SHEET 237 227 227A 237A 111 87 257 207 77 85 2014-06-25 V:\Mare Island\Projects\Vallejo\019_CFD_2014\CFD_2002-1_Annexation_No2_Sheet5.mxd TtEMI-AL simon.cardinale ,0 ,0 2,400 1,200 0 1,200 80 40 0 40 Feet Feet Transfer Parcel Assessor Parcel Boundary Parcel Assessor District Facilities Community from Excluded District Facilities in Included Community Previously District Facilities Community the to Proposed Annexation ofCity Vallejo Island Services), (Mare 2002-1 No. District Facilities of Community Boundaries Proposed Eastern Early Eastern
Sheet 5 Sheet
Above
0
0
6
6
-
1 (Annexed Property)
1 Portion ofFarragut 2
-
2
4 Village Unit 6 0
0
0
6
6
- 1
1
2
- 0 2
3 0 0 6 6 -1 1 2
-
0 2
0 5 6
6 0
- 1
1
2
- 2
2
0
0
0
6
6
- 1
1
2
- 2
1 0 Community FacilitiesCommunity District No. 2002-1 (Mare Island Services), City of Vallejo, of City Services), Island (Mare County of Solano, State of California Annexation Map No. 2 of 2 No. Map Annexation 0066-030-010 and 0066-114-010 SHEET 5 OF 5 5OF SHEET (Elementary School)
APPENDIX F
Assessor’s Parcel Maps for Fiscal Year 2015-16