CITY OF VALLEJO HIDDENBROOKE IMPROVEMENT DISTRICT NO IMPROVEMENT LEVY ADMINISTRATION REPORT FISCAL YEAR
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1 CITY OF VALLEJO HIDDENBROOKE IMPROVEMENT DISTRICT NO IMPROVEMENT LEVY ADMINISTRATION REPORT FISCAL YEAR December 17, 2010
2 Hiddenbrooke Improvement District No Improvement Levy Administration Report TABLE OF CONTENTS Section Page Executive Summary... i I. Introduction...1 II. Purpose of Report...3 III. Fiscal Year Improvement Levy Requirement...5 IV. Fiscal Year Improvement Levy...7 V. Development Update...9 VI. VII. VIII. IX. Authorized Public Facilities...11 HID Funds...13 Prepayments...15 Delinquencies...17 X. Foreclosure Bond Covenants...19 Appendix A - Fiscal Year Improvement Levy Requirement Appendix B - Improvement Levy for Fiscal Year Appendix C - Rate and Method of Apportionment of Improvement Levy Appendix D - Delinquent Improvement Levy Listing by Parcel Number Appendix E - Boundary Map of Hiddenbrooke Improvement District No Appendix F - Assessor's Parcel Maps for Fiscal Year
3 EXECUTIVE SUMMARY The following summary provides a brief overview of the main points from this report regarding the Hiddenbrooke Improvement District No ( HID No or the HID ): Fiscal Year Improvement Levy Number of Taxed Parcels Improvement Levy Placed on Tax Roll District Contribution Total Improvement Levy 1,131 $1,484,081 $500,000 $1,984,081 For further detail regarding the improvement levy, please refer to Section III of this report. Prepayment Summary Additional Prepaid Parcels for FY Total Number of Prepaid Parcels For additional prepayment information, please see Section VIII of this report. Delinquency Summary Delinquent Amount for FY (as of October 4, 2010) Number of Parcels Delinquent Total Levy for FY Delinquency Rate $204, $2,033, % For additional delinquency information, including historical delinquency rates, please see Section IX of this report. City of Vallejo i Fiscal Year HID No Improvement Levy Administration Report
4 Outstanding Bonds Summary Local Agency Revenue Bonds, 2004 Series A Original Amount Current Amount Issuance Date Principal Retired Outstanding August 2004 $22,400,000 $6,305,000* $16,095,000* * As of the date of this report. For more information about the authorized uses for bond proceeds, please see Section V of this report. City of Vallejo ii Fiscal Year HID No Improvement Levy Administration Report
5 I. INTRODUCTION This report provides an analysis of the financial and administrative obligations of the HID No of the City of Vallejo (the City ). HID No is a legally constituted governmental entity established under the provisions of the City of Vallejo Improvement District Financing Code (the Code ), as amended, and Resolution No N.C. of the City Council adopted on October 6, HID No replaces the City s prior financing district, Community Facilities District No , Sky Valley ( CFD No ). The boundaries of HID No and CFD No , with certain exceptions, are coterminous. On September 27, 1988, the City Council adopted Resolution No establishing CFD No An election held that evening authorized CFD No to levy and collect special taxes for the purpose of servicing bonded indebtedness in an amount not to exceed $38,374,324 to pay for various public facilities (described in Section V). In November 1988, CFD No issued $23,840,000 in special tax bonds. CFD No issued a second series of special tax bonds totaling $14,530,000 in February Collectively, the two special tax bond issues will be referred to in this report as the CFD Bonds. On October 6, 1998, the City Council adopted Resolution No N.C. which authorized the issuance and sale of the City of Vallejo Improvement Bonds, Series A (tax exempt), in the aggregate principal amount of $28,085,000 and Improvement Bonds, Series B (federally taxable) in the aggregate principal amount of $11,860,000 (collectively, the Series A and Series B bonds will be referred to in this report as the District Bonds ). Proceeds from the sale of the District Bonds were used to refund the City s previously issued CFD Bonds, to establish a reserve fund for the District Bonds, and to pay the City s expenses in connection with the issuance of the District Bonds. On July 27, 2004, the City Council adopted Resolution No N.C. which authorized the purchase in lieu of redemption of the District Bonds. On the same day, the Vallejo Public Financing Authority (the Authority ), a joint exercise of powers authority established under the provisions of a joint exercise of powers agreement between the City and the Redevelopment Agency of the City of Vallejo, adopted Resolution No. PFA which authorized the issuance and sale of the Vallejo Public Financing Authority Local Agency Revenue Bonds (Hiddenbrooke Improvement District), 2004 Series A (the Bonds ) in the aggregate principal amount of $22,400,000. Proceeds from the sale of the Bonds and money from other HID No sources were used to purchase the City s outstanding District Bonds, in the principal amount of $23,550,000, ( Purchased District Bonds ) in lieu of redemption on September 1, The purchase in lieu of redemption of the Purchased District Bonds constituted a current refunding for purposes of applicable federal tax law, even though the Purchased District Bonds will remain outstanding under the Fiscal Agent Agreement. In addition, bond proceeds were used to establish a reserve fund for the Bonds, and to pay the expenses of the Authority and the City in connection with the issuance of the Bonds. The Bonds are payable solely from revenues, consisting primarily of payments of the debt service on the District Bonds. HID No is composed of 1,339 acres, fully incorporating the Hiddenbrooke (formerly City of Vallejo 1 Fiscal Year HID No Improvement Levy Administration Report
6 known as Sky Valley) development. Residential and commercial growth in this development required basic infrastructure, and funding for these improvements was generated primarily from the sale of the CFD Bonds. City of Vallejo 2 Fiscal Year HID No Improvement Levy Administration Report
7 II. PURPOSE OF REPORT This Improvement Levy Administration Report (the Report ) presents findings from research and financial analysis performed by Goodwin Consulting Group, Inc. to determine the fiscal year improvement levy for HID No The Report is intended to provide information to interested parties regarding the current financial obligations of the HID, fiscal year levy amounts, and the list of public facilities authorized to be funded by the HID. The Report also summarizes development activity as well as other pertinent information (e.g., prepayments and foreclosures) on property within HID No The Report is organized into the following sections: Section III identifies financial obligations of HID No for fiscal year Section IV provides a summary of the methodology that is used to apportion the improvement levy among parcels in the HID. Section V provides an update of the development activity occurring within HID No , including new subdivision activity. Section VI provides information regarding facilities authorized to be financed with bond proceeds. Section VII provides information regarding funds and accounts established for the Bonds. Section VIII identifies parcels, if any, that have prepaid their improvement levy obligation. Section IX summarizes the amount of delinquencies in prior fiscal years. Section X provides information regarding bond foreclosure covenants and foreclosure proceedings, if any. City of Vallejo 3 Fiscal Year HID No Improvement Levy Administration Report
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9 III. FISCAL YEAR IMPROVEMENT LEVY REQUIREMENT The methodology employed to calculate and apportion the Improvement Levy is contained in the Rate and Method of Apportionment of Improvement Levy (the RMA ), which was adopted as an exhibit to the Resolution of Formation of HID No The maximum annual improvement levy for each parcel in HID No is set forth in Attachment 1 of the RMA. Parcels for which the improvement levy obligation has been fully or partially prepaid will have a reduced maximum annual improvement levy from that shown in Attachment 1 based on the amount of the prepayment. If any of the Assessor s parcel numbers identified in Attachment 1 becomes invalid in future fiscal years, or if any parcels are subdivided and/or combined to form new parcels, the maximum annual improvement levy assigned to each parcel as identified in Attachment 1 of the RMA will continue to apply, although the total amount may be reallocated to subsequent parcels. (Capitalized terms are defined in the RMA, which is contained in Appendix C of this Report.) The calculation of the Improvement Levy Requirement for fiscal year is set forth in Appendix A of this Report. Based on financial obligations of HID No in the upcoming fiscal year, the Improvement Levy Requirement for fiscal year is $1,984,081. This amount is the revised maximum annual improvement levy for HID No The original maximum annual improvement levy was $3,650,000 (as shown in Attachment 1 of the RMA); however, due to prepayments on bond obligations by homebuilders and homebuyers, the maximum annual improvement levy has been reduced by approximately $1,665,919 from its original amount. For fiscal year , the HID contributed $500,000 in surplus funds towards the reduction of the Improvement Levy Requirement, making the net fiscal year Improvement Levy Requirement equal to $1,484,081. This $500,000 contribution is a one-time contribution to be used only towards the fiscal year improvement levy. It is not anticipated nor guaranteed that such a contribution by the HID to reduce the improvement levy will occur in future fiscal years. City of Vallejo 5 Fiscal Year HID No Improvement Levy Administration Report
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11 IV. FISCAL YEAR IMPROVEMENT LEVY The RMA dictates two separate scenarios for apportioning the improvement levy in HID No These two scenarios are outlined below. 1. Prior to Buildout The administrator shall impose the maximum annual improvement levy on all parcels of taxable property within HID No After Buildout Step 1: Step 2: Step 3: Step 4: Step 5: Determine the Improvement Levy Requirement to be collected from taxable property in HID No in that fiscal year. Identify the maximum annual improvement levy assigned to each Assessor s parcel and determine the sum of the total maximum annual improvement levy for all Assessor s parcels of taxable property within HID No in that fiscal year. Using the information in Step 2, divide the maximum annual improvement levy for each Assessor s parcel by the total maximum annual improvement levy that can be collected within the entire HID No to determine an Allocation Factor for each parcel. Multiply the Allocation Factor for each parcel determined in Step 3 by the Improvement Levy Requirement in Step 1 to calculate each Assessor s parcel share of the Improvement Levy Requirement for the fiscal year. If, in the City s sole discretion, the City approves the application of revenues from another source to offset the annual improvement levy against one or more parcels within HID No , the administrator shall determine the amount of revenue available from such other source for the fiscal year and shall reduce the amount calculated in Step 4 for the parcel or parcels by the amount of such available revenues. The difference shall be levied as the annual improvement levy for the parcel or parcels for the fiscal year. For fiscal year , the City has determined that buildout of HID No has not occurred. Therefore, the maximum annual improvement levy was applied on 1,131 taxable parcels which will generate a total of $1,984,081 for fiscal year However, with the $500,000 contribution made by the HID for fiscal year , each taxable parcel will have their fiscal year improvement levy reduced proportionately, making the actual amount collected by the 1,131 taxable parcels $1,484,081. City of Vallejo 7 Fiscal Year HID No Improvement Levy Administration Report
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13 V. DEVELOPMENT UPDATE During the past fiscal year, no new residential building permits were issued for construction in HID No The total number of residential building permits issued in HID No , as of June 30, 2010, is 1,021. At build out, approximately 1,144 residential units are expected in HID No City of Vallejo 9 Fiscal Year HID No Improvement Levy Administration Report
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15 VI. AUTHORIZED PUBLIC FACILITIES The Resolution that established CFD No identified the following public facilities authorized to be financed by CFD No : Grading and street improvements Storm drainage and sewer system Water system Underground gas, electric, and transmission Landscaping Public golf course Fire protection facilities and equipment Freeway and public access improvements Regional park acquisition City of Vallejo 11 Fiscal Year HID No Improvement Levy Administration Report
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17 VII. HID FUNDS Description of Funds and Accounts The Indenture of Trust (the Indenture ) establishes several funds for HID No , which are described briefly below: 1. Program Fund: On the bond closing date, all money in this fund will be withdrawn and applied to such amount pursuant to and in accordance with the Assignment Agreement to purchase the District Bonds in lieu of the redemption thereof. 2. Redemption Account: Monies in the Redemption Account shall be solely used for the purpose of redeeming the Bonds in the manner set forth in the optional and special mandatory redemption provisions of the Indenture. 3. Surplus Account: All deposits into the Surplus Account shall be applied to the following purposes in the following order of priority: i) To pay or reimburse the payment of costs and expenses incurred by the City or the Authority to administer the Bonds and the District Bonds. ii) To deposit money in the Delinquency Maintenance Fund an amount necessary to bring it to the Delinquency Maintenance Fund Requirement so long as it is not closed. iii) If the Delinquency Maintenance Fund is closed, then upon receipt by the Trustee of a Written Certificate of Authority, to pay costs of public capital improvements that the Authority determines are of benefit to HID No iv) To redeem District Bonds or to reduce the Improvement Levies which are to be levied in the current or succeeding fiscal year. 4. Costs of Issuance Fund: Monies in the Cost of Issuance Fund will be disbursed for the payment or reimbursement of costs associated with the issuance of the Bonds. The Costs of Issuance Fund will be closed after 90 days from the date of delivery of the Bonds and any remaining amounts will be transferred to the Administrative Expense Fund. The Costs of Issuance Fund has been closed. 5. Administrative Expense Fund: Maintained by the City, the Administrative Expense Fund holds improvement levy revenues that are used to defray the City s cost of administering HID No each fiscal year. Commencing with the last day of each fiscal year, the City s Finance Director will withdraw any amount then remaining in the Administrative Expense Fund that has not been allocated to pay administrative or maintenance expenses incurred but not yet paid, and which are not otherwise encumbered, and transfer such amounts to the Improvement Levy Fund. 6. Bond Fund: The principal (including mandatory sinking payment redemption) and interest payments due on the Bonds each fiscal year are paid by the City from proceeds City of Vallejo 13 Fiscal Year HID No Improvement Levy Administration Report
18 on deposit in the Bond Fund. Monies in the Bond Fund will be invested and interest and profits earned will be retained in the Bond Fund to be used for purposes of such fund. 7. Reserve Fund: To further secure bond payments, the City maintains a Reserve Fund equal to the Reserve Requirement. The Reserve Requirement means, as of any date of calculation, an amount equal to four percent (4%) of the then outstanding principal amount of the Bonds. The Reserve Requirement as of the date of this report is $643, Improvement Levy Fund: This fund is maintained by the City s Finance Director. As soon as practical, following receipt, all improvement levy revenue will be deposited into this fund. Monies in the Improvement Levy Fund will be held in trust by the City for the benefit of the City and bondholders and will be dispersed as follows in order of priority: i) to the Administrative Expense Fund, that portion of the improvement levy that was levied to cover administrative expenses. ii) to the Bond Fund, up to the amount prescribed in the Indenture iii) to the Delinquency Maintenance Fund, if not closed iv) to the Surplus Account 9. Delinquency Maintenance Fund: All deposits in the Delinquency Maintenance Fund shall be held for the benefit of the City and bondholders and will be disbursed as described in the Indenture. The required balance for the fund is $1 million. City of Vallejo 14 Fiscal Year HID No Improvement Levy Administration Report
19 VIII. PREPAYMENTS Property owners in HID No have the option of prepaying all or a portion of their improvement levy obligation through a lump sum payment. An owner who chooses to partially prepay the improvement levy obligation will reduce the maximum annual amount of the improvement levy assigned to his or her parcel in future years. The methodology used to determine the prepayment amount is contained in the RMA. During the prior fiscal year, an owner of one parcel made a prepayment to permanently satisfy the annual improvement levy obligations on his or her property, and 23 owners prepaid a portion of their improvement levy. All told, as of August 1, 2010, 885 properties have partially or fully prepaid their HID No improvement levy obligation. As previously discussed, these prepayments have reduced the Maximum Annual Improvement Levy from $3,650,000 to $1,984,081 for fiscal year City of Vallejo 15 Fiscal Year HID No Improvement Levy Administration Report
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21 IX. DELINQUENCIES As of October 4, 2010, the Solano County Tax Collector s Office reports the following delinquency amounts for HID No : Hiddenbrooke Improvement District No Delinquencies as of October 4, 2010 Parcels Delinquent Improvement Percent Fiscal Year Delinquent Amount Levy Delinquent $204,128 $2,033, % $53,473 $2,047, % $38,115 $2,085, % $16,487 $2,145, % Appendix D shows the improvement levy delinquency data for all prior fiscal years. The total outstanding delinquent amount for all fiscal years combined is $312,202. City of Vallejo 17 Fiscal Year HID No Improvement Levy Administration Report
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23 X. FORECLOSURE BOND COVENANTS Pursuant to the Code, if any delinquency occurs in the payment of the improvement levy, the City may order the institution of a Superior Court action to foreclose the lien within specified time limits. In such an action, the real property subject to the unpaid amount may be sold at a judicial foreclosure sale. While judicial foreclosure is not mandatory, the City has agreed in the First Supplemental Agreement relating to the Fiscal Agent Agreement for the CFD Bonds that on or about February 15 and June 15 of each year, the Finance Director will compare the amount of improvement levies previously levied in HID No to the amount of improvement levy revenues received by the City, and if delinquencies have occurred, proceed as follows: (i) (ii) Individual Delinquencies. If the Finance Director determines as of any such February 15 or June 15 that any single parcel subject to the improvement levy in HID No is delinquent in the payment of improvement levies in the aggregate amount of $4,000 or more, then the Finance Director shall send or cause to be sent a notice of delinquency (and a demand for immediate payment thereof) to the property owner within 45 days of such February 15 or June 15, as applicable, determination date, and (if the delinquency remains uncured) foreclosure proceedings shall be commenced by the City within 90 days of such February 15 or June 15, as applicable, determination date. Notwithstanding the foregoing, the Finance Director may defer such action if the amount in the Reserve Fund is at least equal to the Reserve Requirement. Aggregate Delinquencies. If the Finance Director determines as of any such February 15 or June 15 that the total amount of delinquent improvement levies for the prior fiscal year for the entire HID No (including the total of delinquencies under subsection (i) above), exceeds 4% of the total improvement levies due and payable for the prior fiscal year, the Finance Director shall notify or cause to be notified property owners who are then delinquent in the payment of improvement levies (and demand immediate payment of the delinquency) within 45 days of such February 15 or June 15, as applicable, determination date, and the City shall commence foreclosure proceedings within 90 days of such February 15 or June 15, as applicable, determination date against each parcel of land in HID No with an improvement levy delinquency. No foreclosure actions have commenced with respect to delinquent parcels in HID No Because HID No participates in the County of Solano s Teeter Plan, the entire $2,033,492 improvement levy for fiscal year has been remitted to the City. City of Vallejo 19 Fiscal Year HID No Improvement Levy Administration Report
24 APPENDIX A Fiscal Year Improvement Levy Requirement
25 City of Vallejo Hiddenbrooke Improvement District No Fiscal Year Improvement Levy Requirement HID Financial Obligations for Fiscal Year Series A Bonds Debt Service For Fiscal Year $1,562, Series A Bonds Debt Service Funding 2004 Refunding Bonds and Capital Improvements ($1,562,438) / Refunding Bonds Debt Service For Fiscal Year $1,326,488 Capital Improvement Reserve (Residual from the 1998 Series A Debt Service Refunding) $235,950 Capital Improvement Reserve (Remainder from the Total Improvement Levy) $355,422 District Administrative Expenses $51,380 Solano County Tax Collection Charge (1.0% of Total Levy) $14,841 District Contribution to FY Special Tax Levy ($500,000) /2 Total Hiddenbrooke Improvement Levy $1,484,081 /1 The 1998 Series A Bonds have been purchased in lieu of redemption, but will remain outstanding under the Indenture of Trust. Revenues generated from payments of debt service on the 1998 Series A Bonds will be used to pay for debt service on the 2004 Series A Bonds. /2 On July 13, 2010, the City Council approved a $500,000 payment from surplus HID funds towards reducing the fiscal year Improvement Levy with surplus funds. Goodwin Consulting Group, Inc.
26 APPENDIX B Improvement Levy for Fiscal Year
27 City of Vallejo Hiddenbrooke Improvement District No Fiscal Year Improvement Levy Maximum FY Actual Improvement Credit due Improvement Assessor's Land Use Development Improvement Levy to District Levy Parcel Number Class Status /1 Levy Units FY Contribution FY SF1 Undeveloped 1.00 $3, ($905.06) $2, SF1 Developed 1.00 $1, ($378.00) $1, SF1 Developed 1.00 $1, ($378.00) $1, SF1 Developed 1.00 $1, ($378.00) $1, SF1 Developed 1.00 $1, ($378.00) $1, SF1 Developed 1.00 $1, ($378.00) $1, SF1 Developed 1.00 $1, ($378.00) $1, SF1 Developed 1.00 $1, ($378.00) $1, SF1 Developed 1.00 $1, ($378.00) $1, SF1 Developed 1.00 $1, ($378.00) $1, SF1 Developed 1.00 $1, ($378.00) $1, SF1 Developed 1.00 $1, ($403.20) $1, SF1 Developed 1.00 $1, ($403.20) $1, SF1 Developed 1.00 $1, ($403.20) $1, SF1 Developed 1.00 $1, ($403.20) $1, SF1 Developed 1.00 $1, ($403.20) $1, SF1 Developed 1.00 $1, ($403.20) $1, SF1 Developed 1.00 $1, ($403.20) $1, SF1 Developed 1.00 $1, ($403.20) $1, SF1 Developed 1.00 $1, ($378.00) $1, SF1 Developed 1.00 $1, ($378.00) $1, SF1 Developed 1.00 $1, ($378.00) $1, SF1 Developed 1.00 $1, ($378.00) $1, SF1 Developed 1.00 $1, ($378.00) $1, SF1 Developed 1.00 $1, ($378.00) $1, SF1 Developed 1.00 $1, ($378.00) $1, SF1 Developed 1.00 $1, ($378.00) $1, SF1 Developed 1.00 $1, ($378.00) $1, SF1 Developed 1.00 $0.00 $0.00 $ SF1 Developed 1.00 $1, ($378.00) $1, SF1 Developed 1.00 $1, ($378.00) $1, SF1 Developed 1.00 $1, ($378.00) $1, SF1 Developed 1.00 $1, ($378.00) $1, SF1 Developed 1.00 $1, ($378.00) $1, SF1 Developed 1.00 $1, ($378.00) $1, SF1 Developed 1.00 $1, ($378.00) $1, SF1 Developed 1.00 $1, ($378.00) $1, SF1 Developed 1.00 $1, ($378.00) $1, SF1 Developed 1.00 $1, ($378.00) $1, SF1 Developed 1.00 $1, ($378.00) $1, SF1 Developed 1.00 $1, ($378.00) $1, SF1 Developed 1.00 $1, ($378.00) $1, SF1 Developed 1.00 $1, ($378.00) $1, Page 1 of 27
28 City of Vallejo Hiddenbrooke Improvement District No Fiscal Year Improvement Levy Maximum FY Actual Improvement Credit due Improvement Assessor's Land Use Development Improvement Levy to District Levy Parcel Number Class Status /1 Levy Units FY Contribution FY SF1 Developed 1.00 $1, ($378.00) $1, SF1 Developed 1.00 $1, ($378.00) $1, SF1 Developed 1.00 $1, ($378.00) $1, SF1 Developed 1.00 $1, ($378.00) $1, SF1 Developed 1.00 $1, ($378.00) $1, SF1 Developed 1.00 $1, ($378.00) $1, SF1 Developed 1.00 $1, ($352.80) $1, SF1 Developed 1.00 $1, ($352.80) $1, SF1 Developed 1.00 $1, ($352.80) $1, SF1 Developed 1.00 $1, ($352.80) $1, SF1 Developed 1.00 $1, ($352.80) $1, SF1 Developed 1.00 $1, ($378.00) $1, SF1 Developed 1.00 $1, ($378.00) $1, SF1 Developed 1.00 $1, ($378.00) $1, SF1 Developed 1.00 $1, ($378.00) $1, SF1 Developed 1.00 $1, ($378.00) $1, SF1 Developed 1.00 $1, ($378.00) $1, SF1 Developed 1.00 $1, ($378.00) $1, SF1 Developed 1.00 $1, ($378.00) $1, SF1 Developed 1.00 $1, ($378.00) $1, SF1 Developed 1.00 $1, ($378.00) $1, SF1 Developed 1.00 $1, ($378.00) $1, SF1 Developed 1.00 $1, ($352.80) $1, SF1 Developed 1.00 $1, ($352.80) $1, SF1 Developed 1.00 $1, ($352.80) $1, SF1 Developed 1.00 $1, ($352.80) $1, SF1 Developed 1.00 $1, ($352.80) $1, SF1 Developed 1.00 $1, ($352.80) $1, SF1 Developed 1.00 $1, ($352.80) $1, SF1 Developed 1.00 $1, ($352.80) $1, SF1 Developed 1.00 $1, ($352.80) $1, SF1 Developed 1.00 $1, ($352.80) $1, SF1 Developed 1.00 $1, ($352.80) $1, SF1 Developed 1.00 $1, ($352.80) $1, SF1 Developed 1.00 $1, ($352.80) $1, SF1 Developed 1.00 $1, ($352.80) $1, SF1 Developed 1.00 $1, ($352.80) $1, SF1 Developed 1.00 $1, ($352.80) $1, SF1 Developed 1.00 $1, ($352.80) $1, SF1 Developed 1.00 $1, ($352.80) $1, SF1 Developed 1.00 $1, ($352.80) $1, SF1 Developed 1.00 $1, ($352.80) $1, SF1 Developed 1.00 $1, ($352.80) $1, Page 2 of 27
29 City of Vallejo Hiddenbrooke Improvement District No Fiscal Year Improvement Levy Maximum FY Actual Improvement Credit due Improvement Assessor's Land Use Development Improvement Levy to District Levy Parcel Number Class Status /1 Levy Units FY Contribution FY SF1 Developed 1.00 $1, ($352.80) $1, SF1 Developed 1.00 $1, ($352.80) $1, SF1 Developed 1.00 $1, ($352.80) $1, SF1 Developed 1.00 $1, ($352.80) $1, SF1 Developed 1.00 $1, ($352.80) $1, SF1 Developed 1.00 $1, ($378.00) $1, SF1 Developed 1.00 $1, ($378.00) $1, SF1 Developed 1.00 $1, ($378.00) $1, SF1 Developed 1.00 $1, ($378.00) $1, SF1 Developed 1.00 $1, ($378.00) $1, SF1 Developed 1.00 $1, ($378.00) $1, SF1 Developed 1.00 $1, ($378.00) $1, SF1 Developed 1.00 $1, ($378.00) $1, SF1 Developed 1.00 $1, ($352.80) $1, SF1 Developed 1.00 $1, ($352.80) $1, SF1 Developed 1.00 $1, ($352.80) $1, SF1 Developed 1.00 $1, ($352.80) $1, SF1 Developed 1.00 $1, ($352.80) $1, SF1 Developed 1.00 $1, ($352.80) $1, SF1 Developed 1.00 $1, ($352.80) $1, SF1 Developed 1.00 $1, ($352.80) $1, SF1 Developed 1.00 $1, ($352.80) $1, SF1 Developed 1.00 $1, ($352.80) $1, SF1 Developed 1.00 $1, ($352.80) $1, SF1 Developed 1.00 $1, ($352.80) $1, SF1 Developed 1.00 $1, ($352.80) $1, SF1 Developed 1.00 $1, ($352.80) $1, SF1 Developed 1.00 $1, ($352.80) $1, SF1 Developed 1.00 $1, ($352.80) $1, SF1 Developed 1.00 $1, ($352.80) $1, SF1 Developed 1.00 $1, ($352.80) $1, SF1 Developed 1.00 $1, ($352.80) $1, SF1 Developed 1.00 $1, ($352.80) $1, SF1 Developed 1.00 $1, ($352.80) $1, SF1 Developed 1.00 $1, ($352.80) $1, SF1 Developed 1.00 $1, ($378.00) $1, SF1 Developed 1.00 $1, ($378.00) $1, SF1 Developed 1.00 $1, ($378.00) $1, SF1 Developed 1.00 $1, ($378.00) $1, SF1 Developed 1.00 $1, ($378.00) $1, SF1 Developed 1.00 $1, ($403.20) $1, SF1 Developed 1.00 $1, ($403.20) $1, SF1 Developed 1.00 $1, ($403.20) $1, Page 3 of 27
30 City of Vallejo Hiddenbrooke Improvement District No Fiscal Year Improvement Levy Maximum FY Actual Improvement Credit due Improvement Assessor's Land Use Development Improvement Levy to District Levy Parcel Number Class Status /1 Levy Units FY Contribution FY SF1 Developed 1.00 $1, ($403.20) $1, SF1 Developed 1.00 $1, ($403.20) $1, SF1 Developed 1.00 $1, ($403.20) $1, SF1 Developed 1.00 $1, ($403.20) $1, SF1 Developed 1.00 $1, ($403.20) $1, SF1 Developed 1.00 $1, ($403.20) $1, SF1 Developed 1.00 $1, ($403.20) $1, SF1 Developed 1.00 $1, ($403.20) $1, SF1 Developed 1.00 $1, ($403.20) $1, SF1 Developed 1.00 $1, ($403.20) $1, SF1 Developed 1.00 $1, ($403.20) $1, SF1 Developed 1.00 $1, ($403.20) $1, SF1 Developed 1.00 $1, ($403.20) $1, SF1 Developed 1.00 $1, ($403.20) $1, SF1 Developed 1.00 $1, ($403.20) $1, SF1 Developed 1.00 $1, ($403.20) $1, SF1 Developed 1.00 $1, ($403.20) $1, SF1 Developed 1.00 $1, ($403.20) $1, SF1 Developed 1.00 $1, ($403.20) $1, SF1 Developed 1.00 $1, ($457.54) $1, SF1 Developed 1.00 $1, ($457.54) $1, SF1 Developed 1.00 $1, ($457.54) $1, SF1 Developed 1.00 $1, ($457.54) $1, SF1 Developed 1.00 $1, ($457.54) $1, NA Developed 1.00 $1, ($457.54) $1, NA Developed 1.00 $1, ($457.54) $1, NA Developed 1.00 $1, ($457.54) $1, NA Developed 1.00 $1, ($457.54) $1, NA Developed 1.00 $1, ($457.54) $1, SF1 Developed 1.00 $1, ($378.00) $1, SF1 Developed 1.00 $1, ($378.00) $1, SF1 Developed 1.00 $1, ($378.00) $1, SF1 Developed 1.00 $1, ($378.00) $1, SF1 Developed 1.00 $1, ($378.00) $1, SF1 Developed 1.00 $1, ($378.00) $1, SF1 Developed 1.00 $1, ($378.00) $1, SF1 Developed 1.00 $1, ($378.00) $1, SF1 Developed 1.00 $1, ($378.00) $1, SF1 Developed 1.00 $1, ($378.00) $1, SF1 Developed 1.00 $1, ($378.00) $1, SF1 Developed 1.00 $1, ($378.00) $1, SF1 Developed 1.00 $1, ($378.00) $1, SF1 Developed 1.00 $1, ($378.00) $1, Page 4 of 27
31 City of Vallejo Hiddenbrooke Improvement District No Fiscal Year Improvement Levy Maximum FY Actual Improvement Credit due Improvement Assessor's Land Use Development Improvement Levy to District Levy Parcel Number Class Status /1 Levy Units FY Contribution FY SF1 Developed 1.00 $1, ($378.00) $1, SF1 Developed 1.00 $1, ($378.00) $1, SF1 Developed 1.00 $1, ($378.00) $1, SF1 Developed 1.00 $1, ($378.00) $1, SF1 Developed 1.00 $1, ($378.00) $1, SF1 Developed 1.00 $1, ($378.00) $1, SF1 Developed 1.00 $1, ($378.00) $1, SF1 Developed 1.00 $1, ($378.00) $1, SF1 Developed 1.00 $1, ($378.00) $1, SF1 Developed 1.00 $1, ($378.00) $1, SF1 Developed 1.00 $1, ($378.00) $1, SF1 Developed 1.00 $1, ($378.00) $1, SF1 Developed 1.00 $1, ($378.00) $1, SF1 Developed 1.00 $1, ($378.00) $1, SF1 Developed 1.00 $1, ($378.00) $1, SF1 Developed 1.00 $1, ($378.00) $1, SF1 Developed 1.00 $1, ($378.00) $1, SF1 Developed 1.00 $1, ($378.00) $1, SF1 Developed 1.00 $1, ($378.00) $1, SF1 Developed 1.00 $1, ($378.00) $1, SF1 Developed 1.00 $1, ($378.00) $1, SF1 Developed 1.00 $1, ($378.00) $1, SF1 Developed 1.00 $1, ($378.00) $1, SF1 Developed 1.00 $1, ($378.00) $1, SF1 Developed 1.00 $1, ($378.00) $1, SF1 Developed 1.00 $1, ($403.20) $1, SF1 Developed 1.00 $1, ($403.20) $1, SF1 Developed 1.00 $1, ($403.20) $1, SF1 Developed 1.00 $1, ($403.20) $1, SF1 Developed 1.00 $1, ($403.20) $1, SF1 Developed 1.00 $1, ($403.20) $1, SF1 Developed 1.00 $1, ($403.20) $1, SF1 Developed 1.00 $1, ($403.20) $1, SF1 Developed 1.00 $1, ($403.20) $1, SF1 Developed 1.00 $1, ($403.20) $1, SF1 Developed 1.00 $1, ($403.20) $1, SF1 Developed 1.00 $1, ($403.20) $1, SF1 Developed 1.00 $1, ($403.20) $1, SF1 Developed 1.00 $1, ($403.20) $1, SF1 Developed 1.00 $1, ($403.20) $1, SF1 Developed 1.00 $1, ($403.20) $1, SF1 Developed 1.00 $1, ($403.20) $1, SF1 Developed 1.00 $1, ($403.20) $1, Page 5 of 27
32 City of Vallejo Hiddenbrooke Improvement District No Fiscal Year Improvement Levy Maximum FY Actual Improvement Credit due Improvement Assessor's Land Use Development Improvement Levy to District Levy Parcel Number Class Status /1 Levy Units FY Contribution FY SF1 Developed 1.00 $1, ($403.20) $1, SF1 Developed 1.00 $1, ($403.20) $1, SF1 Developed 1.00 $1, ($403.20) $1, SF1 Developed 1.00 $1, ($403.20) $1, SF1 Developed 1.00 $1, ($403.20) $1, SF1 Developed 1.00 $1, ($403.20) $1, SF1 Developed 1.00 $1, ($403.20) $1, SF1 Developed 1.00 $1, ($403.20) $1, SF1 Developed 1.00 $1, ($403.20) $1, SF1 Developed 1.00 $1, ($403.20) $1, SF1 Developed 1.00 $1, ($403.20) $1, SF1 Developed 1.00 $1, ($403.20) $1, SF1 Developed 1.00 $1, ($403.20) $1, SF1 Developed 1.00 $1, ($403.20) $1, SF1 Developed 1.00 $1, ($403.20) $1, SF1 Developed 1.00 $1, ($457.54) $1, SF1 Developed 1.00 $1, ($457.54) $1, SF1 Developed 1.00 $1, ($457.54) $1, SF1 Developed 1.00 $1, ($456.54) $1, SF1 Developed 1.00 $1, ($456.54) $1, SF1 Developed 1.00 $1, ($456.54) $1, SF1 Developed 1.00 $1, ($456.54) $1, SF1 Developed 1.00 $1, ($456.54) $1, SF1 Developed 1.00 $1, ($456.54) $1, NA Developed 1.00 $1, ($457.54) $1, NA Developed 1.00 $1, ($457.54) $1, NA Developed 1.00 $1, ($457.54) $1, NA Developed 1.00 $1, ($457.54) $1, NA Developed 1.00 $1, ($457.54) $1, SF1 Developed 1.00 $1, ($403.20) $1, SF1 Developed 1.00 $1, ($403.20) $1, SF1 Developed 1.00 $1, ($403.20) $1, SF1 Developed 1.00 $1, ($403.20) $1, SF1 Developed 1.00 $1, ($403.20) $1, SF1 Developed 1.00 $1, ($403.20) $1, SF1 Developed 1.00 $1, ($403.20) $1, SF1 Developed 1.00 $1, ($403.20) $1, SF1 Developed 1.00 $1, ($403.20) $1, SF1 Developed 1.00 $1, ($403.20) $1, SF1 Developed 1.00 $1, ($403.20) $1, SF1 Developed 1.00 $1, ($403.20) $1, SF1 Developed 1.00 $1, ($403.20) $1, SF1 Developed 1.00 $1, ($403.20) $1, Page 6 of 27
33 City of Vallejo Hiddenbrooke Improvement District No Fiscal Year Improvement Levy Maximum FY Actual Improvement Credit due Improvement Assessor's Land Use Development Improvement Levy to District Levy Parcel Number Class Status /1 Levy Units FY Contribution FY SF1 Developed 1.00 $1, ($403.20) $1, SF1 Developed 1.00 $1, ($378.00) $1, SF1 Developed 1.00 $1, ($378.00) $1, SF1 Developed 1.00 $1, ($378.00) $1, SF1 Developed 1.00 $1, ($378.00) $1, SF1 Developed 1.00 $1, ($378.00) $1, SF1 Developed 1.00 $1, ($378.00) $1, SF1 Developed 1.00 $1, ($378.00) $1, SF1 Developed 1.00 $1, ($378.00) $1, SF1 Developed 1.00 $3, ($905.06) $2, SF1 Developed 1.00 $1, ($378.00) $1, SF1 Developed 1.00 $1, ($378.00) $1, SF1 Developed 1.00 $1, ($378.00) $1, SF1 Developed 1.00 $3, ($905.06) $2, SF1 Undeveloped 1.00 $3, ($905.06) $2, SF1 Developed 1.00 $1, ($378.00) $1, SF1 Developed 1.00 $1, ($378.00) $1, SF1 Developed 1.00 $3, ($905.06) $2, SF1 Undeveloped 1.00 $3, ($905.06) $2, SF1 Developed 1.00 $3, ($905.06) $2, SF1 Undeveloped 1.00 $3, ($905.06) $2, SF1 Developed 1.00 $1, ($438.50) $1, SF1 Developed 1.00 $3, ($905.06) $2, SF1 Developed 1.00 $1, ($456.54) $1, SF1 Developed 1.00 $1, ($475.10) $1, SF1 Developed 1.00 $1, ($475.10) $1, SF1 Developed 1.00 $1, ($475.10) $1, SF1 Developed 1.00 $1, ($475.10) $1, SF1 Developed 1.00 $1, ($456.54) $1, SF1 Developed 1.00 $1, ($475.10) $1, SF1 Developed 1.00 $1, ($456.54) $1, SF1 Developed 1.00 $1, ($475.10) $1, SF1 Developed 1.00 $1, ($456.54) $1, SF1 Developed 1.00 $1, ($456.54) $1, SF1 Developed 1.00 $1, ($456.54) $1, SF1 Developed 1.00 $1, ($456.54) $1, SF1 Developed 1.00 $1, ($378.00) $1, SF1 Developed 1.00 $1, ($378.00) $1, SF1 Developed 1.00 $1, ($378.00) $1, SF1 Developed 1.00 $1, ($378.00) $1, SF1 Developed 1.00 $1, ($378.00) $1, SF1 Developed 1.00 $1, ($378.00) $1, SF1 Developed 1.00 $1, ($378.00) $1, Page 7 of 27
34 City of Vallejo Hiddenbrooke Improvement District No Fiscal Year Improvement Levy Maximum FY Actual Improvement Credit due Improvement Assessor's Land Use Development Improvement Levy to District Levy Parcel Number Class Status /1 Levy Units FY Contribution FY SF1 Developed 1.00 $1, ($378.00) $1, SF1 Developed 1.00 $1, ($378.00) $1, SF1 Developed 1.00 $1, ($378.00) $1, SF1 Developed 1.00 $1, ($378.00) $1, SF1 Developed 1.00 $1, ($378.00) $1, SF1 Developed 1.00 $1, ($378.00) $1, SF1 Developed 1.00 $1, ($378.00) $1, SF1 Developed 1.00 $1, ($378.00) $1, SF1 Developed 1.00 $1, ($378.00) $1, SF1 Developed 1.00 $1, ($378.00) $1, SF1 Developed 1.00 $1, ($378.00) $1, SF1 Developed 1.00 $1, ($378.00) $1, SF1 Developed 1.00 $1, ($378.00) $1, SF1 Developed 1.00 $1, ($378.00) $1, SF1 Undeveloped 1.00 $3, ($905.06) $2, SF1 Undeveloped 1.00 $3, ($905.06) $2, SF1 Undeveloped 1.00 $3, ($905.06) $2, SF1 Undeveloped 1.00 $3, ($905.06) $2, SF1 Developed 1.00 $3, ($905.06) $2, SF1 Undeveloped 1.00 $3, ($905.06) $2, SF1 Developed 1.00 $3, ($905.06) $2, SF1 Undeveloped 1.00 $3, ($905.06) $2, SF1 Developed 1.00 $1, ($378.00) $1, SF1 Developed 1.00 $1, ($378.00) $1, SF1 Developed 1.00 $1, ($378.00) $1, SF1 Developed 1.00 $1, ($378.00) $1, SF1 Developed 1.00 $1, ($378.00) $1, SF1 Developed 1.00 $1, ($378.00) $1, SF1 Developed 1.00 $1, ($378.00) $1, SF1 Developed 1.00 $1, ($378.00) $1, SF1 Developed 1.00 $1, ($378.00) $1, SF1 Developed 1.00 $1, ($378.00) $1, SF1 Developed 1.00 $1, ($378.00) $1, SF1 Developed 1.00 $1, ($378.00) $1, SF1 Developed 1.00 $1, ($378.00) $1, SF1 Developed 1.00 $1, ($378.00) $1, SF1 Developed 1.00 $1, ($378.00) $1, SF1 Developed 1.00 $1, ($378.00) $1, SF1 Developed 1.00 $1, ($378.00) $1, SF1 Developed 1.00 $1, ($403.20) $1, SF1 Developed 1.00 $1, ($403.20) $1, SF1 Developed 1.00 $1, ($403.20) $1, SF1 Developed 1.00 $1, ($403.20) $1, Page 8 of 27
35 City of Vallejo Hiddenbrooke Improvement District No Fiscal Year Improvement Levy Maximum FY Actual Improvement Credit due Improvement Assessor's Land Use Development Improvement Levy to District Levy Parcel Number Class Status /1 Levy Units FY Contribution FY SF1 Developed 1.00 $1, ($378.00) $1, SF1 Developed 1.00 $1, ($378.00) $1, SF1 Developed 1.00 $1, ($378.00) $1, SF1 Developed 1.00 $1, ($378.00) $1, SF1 Developed 1.00 $1, ($378.00) $1, SF1 Developed 1.00 $1, ($378.00) $1, SF1 Developed 1.00 $1, ($378.00) $1, SF1 Developed 1.00 $1, ($378.00) $1, SF1 Developed 1.00 $1, ($378.00) $1, SF1 Developed 1.00 $1, ($378.00) $1, SF1 Developed 1.00 $1, ($378.00) $1, SF1 Developed 1.00 $1, ($403.20) $1, SF1 Developed 1.00 $1, ($378.00) $1, SF1 Developed 1.00 $1, ($403.20) $1, SF1 Developed 1.00 $1, ($403.20) $1, SF1 Developed 1.00 $3, ($905.06) $2, SF1 Developed 1.00 $1, ($403.20) $1, SF1 Developed 1.00 $1, ($403.20) $1, SF1 Developed 1.00 $1, ($403.20) $1, SF1 Developed 1.00 $1, ($403.20) $1, SF1 Developed 1.00 $1, ($403.20) $1, SF1 Developed 1.00 $1, ($403.20) $1, SF1 Developed 1.00 $1, ($403.20) $1, SF1 Developed 1.00 $1, ($403.20) $1, SF1 Developed 1.00 $1, ($403.20) $1, SF1 Developed 1.00 $1, ($403.20) $1, SF1 Developed 1.00 $1, ($403.20) $1, SF1 Developed 1.00 $1, ($403.20) $1, SF1 Developed 1.00 $1, ($403.20) $1, SF1 Developed 1.00 $1, ($403.20) $1, SF1 Developed 1.00 $1, ($403.20) $1, SF1 Developed 1.00 $1, ($403.20) $1, SF1 Developed 1.00 $1, ($403.20) $1, SF1 Developed 1.00 $1, ($403.20) $1, SF1 Developed 1.00 $1, ($403.20) $1, SF1 Developed 1.00 $1, ($403.20) $1, SF1 Developed 1.00 $1, ($403.20) $1, SF1 Developed 1.00 $1, ($403.20) $1, SF1 Developed 1.00 $1, ($403.20) $1, SF1 Developed 1.00 $1, ($403.20) $1, SF1 Developed 1.00 $1, ($403.20) $1, SF1 Developed 1.00 $1, ($403.20) $1, SF1 Developed 1.00 $1, ($403.20) $1, Page 9 of 27
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