Arborwood Community Development District

Final Budget Fiscal Year 2020/2021
October 1, 2020 - September 30, 2021

CONTENTS

1	REVENUE AND EXPENSE DESCRIPTIONS	
4	FINAL TOTAL BUDGET	
5	FINAL TOTAL BUDGET DETAIL	
6	BUDGET COMPARISON	
7	FINAL GENERAL FUND BUDGET	
8	FINAL DEBT SERVICE FUND BUDGET - 2014 BOND	
9	FINAL DEBT SERVICE FUND BUDGET - 2018 BOND	
10	ASSESSMENTS RECAP - GL HOMES PARCELS	
11	ASSESSMENTS RECAP - PULTE PARCELS	
12	ASSESSMENTS RECAP - WCI PARCELS	
13	ASSESSMENTS RECAP - OTHER PARCELS	
14	GENERAL FUND METHODOLOGY	
15	2014 BOND METHODOLOGY	
16	2018 BOND METHODOLOGY	
17	ON ROLL ASSESSMENT COMPARISON	

REVENUES

1	GENERAL FUND ON ROLL ASSESSMENTS
All assessments placed on the tax roll for Operations & Maintenace.

2	GENERAL FUND DIRECT BILL ASSESSMENTS
Indiviudal parcels not placed on the tax roll are billed directly by mail for Operations & Mainteance.

3	DEBT ON ROLL ASSESSMENTS - SERIES 2014A-1
Debt Assessments collected via the property tax roll for Series 2014 A-1 Bond.

4	DEBT DIRECT BILL ASSESSMENTS - SERIES 2014A-1
Debt Assessments collected via direct billing for Series 2014 A-1 Bond.

5	DEBT ON ROLL ASSESSMENTS - SERIES 2014A-2
Debt Assessments collected via the property tax roll for Series 2014 A-2 Bond.

6	DEBT DIRECT BILL ASSESSMENTS - SERIES 2014A-2
Debt Assessments collected via direct billing for Series 2014 A-2 Bond.

7	DEBT DIRECT BILL ASSESSMENTS - SERIES 2014B
Debt Assessments collected via direct billing for Series 2014 A-2 Bond.

8	DEBT ON ROLL ASSESSMENTS - SERIES 2018
Debt Assessments collected via the property tax roll for Series 2018 Bond.

9	DEBT DIRECT BILL ASSESSMENTS - SERIES 2018
Debt Assessments collected via direct billing for Series 2018 Bond.

10 MISCELLANEOUS REVENUE
Any Item that does not fall into the other income catagories.

11 GENERAL FUND INTEREST INCOME
Any interest earned on the general fund balance is recorded in this category.

12 GENERAL FUND OTHER REVENUES
This is usually carry over funds from a prior year.

EXPENDITURES

13 PAYROLL TAX EXPENSE
For taxes associated with the payroll to supervisors.

14 SUPERVISOR FEES
Fees paid to supervisors for their service to the District.

15 ENGINEERING
State statute requires the District to have an engineer and pay for his or her services.

16 MANAGEMENT
State statute requires the District to have a manager and pay for his or her services.

17 LEGAL

State statute requires the District to have an attorney and pay for his or her services.

18 ASSESSMENT ROLL
The cost to prepare the assessment roll and submit it to the county tax collector.

19 ANNUAL AUDIT
State statue requires the District to have financial statements audited yearly.

20 ARBITRAGE REBATE FEE
This is a bond requirement related to the tax exempt status of the bonds.

21 INSURANCE
The District has a liability insurance policy that protects the supervisors and staff acting on the district's behalf.

22 LEGAL ADVERTISING
State statute requires the District to advertise meetings in advance.

23 MISCELLANEOUS
Any item that does not fit into a category already established.

24 POSTAGE

Any packages/letters sent on behalf of the district. Proposals, certified mail, etc. are charged to this category.

25 OFFICE SUPPLIES
This is mainly paper and ink cost related to any printed documents for the district.

26 DUES & SUBSCRIPTIONS
An annual due is required to pay to the state.

27 TRUSTEE FEES
Fees paid to the Bank Trustee responsible for the Bond bank accounts.

28 CONTINUING DISCLOSURE FEE
These are reports we have to file with the SEC related to any bonds.

29 AMORTIZATION SCHEDULES
This is the fee we are charged by either a trustee or finacial advisor if we have to reamortize the bonds due to a prepayment.

30 WEBSITE

State statute requires the District to have a public website. This is the cost to run and host the website.

31 PROFESSIONAL FEE & PERMITS
Permit, survey, etc, cost related to maintenace or construction.

32 ELECTRICITY
Electrict cost related to District owned equipment, i.e. wells, fountain pumps, etc.

33 TREELINE PRESEVE MAINT - EXOTICS
Removal of exotics annually

34 DRI TRAFFIC MONITORING
Bi-annual monitoring of traffic counts to verify actual traffic does not exceed design capacity

35 ENVIROMENTAL CONSULTING - PASSARELLA
Ecological consultant and management of preserve maintenance

36 PANTHER MITIGATION MAINT - EXOTICS
Panther mitigation is an offsite parcel that is required to have the exotics removed on an annual basis as consistent with the ACOE Pe

37 STREET LIGHTING - UTILITY & MAINT
Maintenance on district owned streetlights

38 CAPITAL OUTLAY - SMALL
Small, miscelaneous construction related to district improvements.

39 COUNTY APPRAISER & TAX COLLECTOR FEE
Fees charged to the District by the County Appraiser and Tax Collector for collecting the District's NAV Assessments.

40 FLOWWAY MAINT
Removal of plant material of east/west ditch on an annual basis to improve conveyance

41 MITIGATION MONITORING - (PARCEL C ONLY)
Inspection of the preserve located in Parcel C

42 PRESERVE MAINT - (PARCEL C ONLY)
Removal of exotics in Parcel C preserves

43 LAKE MAINT - AQUATIC CONTROL MAINT- (SOMERSET ONLY)
Maintenance of aquatic vegitation in Somerset lakes

44 LAKE MAINT - EROSION MAINT- (SOMERSET ONLY)
Maintenance of lake banks from erosion in Somerset lakes

44 PRESERVE MAINT - (SOMERSET ONLY)
Removal of exotics annually in the preserve in Somerset

45 FIELD INSPECTOR - (SOMERSET ONLY)
Staff person for public relations and coordination of maintenance

46 STORMWATER DRAINS INS & MAINT - (SOMERSET ONLY)
Inspection and maintanence of the stormwater drainage pipes in Somerset

47 STORMWATER DRAINS INS & MAINT - (BRIDGETOWN ONLY)
Inspection of the stormwater drainage pipes in Bridgetown and submitting report to Bridgetown HOA

48 DEBT PAYMENT (2014)
Total Interest and Principal Payment for the year for all the Parcel C Series 2014 Bonds

49 DEBT PAYMENT (2018)
Total Interest and Principal Payment for the year for all parcels except C for the Series 2018 Bonds

50 MISCELLANEOUS DEBT EXPENSE
Any debt expense other that the regularly scheduled principal and interest payments

51 DISCOUNTS FOR EARLY PAYMENTS
4% buffer to cover for all residents you pay early and receive a discount off their property tax bill, which can be up to 4%

3

TOTAL
FISCAL YEAR 2020/2021
October 1, 2020 - September 30, 2021

REVENUES		TOTAL	
GENERAL FUND ON ROLL ASSESSMENT		506,827	
GENERAL FUND DIRECT BILL ASSESSMENT - PULTE		0	
GENERAL FUND DIRECT BILL ASSESSMENT - GL HOMES		0	
GENERAL FUND DIRECT BILL ASSESSMENT - WCI		14,037	
DEBT ON ROLL ASSESSMENT		3,116,749	
DEBT DIRECT BILL ASSESSMENT - PULTE		0	
DEBT DIRECT BILL ASSESSMENT - GL HOMES		0	
DEBT DIRECT BILL ASSESSMENT - WCI		519,657	
DEBT DIRECT BILL ASSESSMENT - OTHER		0	
OTHER INCOME / CARRYOVER BALANCE		0	
Total Revenues		$	4,157,270	

EXPENDITURES			
PAYROLL TAX EXPENSE		880	
SUPERVISOR FEES		11,000	
ENGINEERING		32,500	
MANAGEMENT		36,936	
LEGAL		23,500	
ASSESSMENT ROLL		5,000	
ANNUAL AUDIT		5,600	
ARBITRAGE REBATE FEE		2,500	
INSURANCE		12,500	
LEGAL ADVERTISING		5,500	
MISCELLANEOUS		4,000	
POSTAGE		1,300	
OFFICE SUPPLIES		2,300	
DUES & SUBSCRIPTIONS		175	
TRUSTEE FEES		31,000	
CONTINUING DISCLOSURE FEE		4,000	
AMORTIZATION SCHEDULE		500	
WEBSITE		1,500	
PROFESSIONAL FEE & PERMITS		1,500	
ELECTRICITY		200	
TREELINE PRESEVE MAINT - EXOTICS		7,500	
DRI TRAFFIC MONITORING		0	
ENVIROMENTAL CONSULTING - PASSARELLA		20,000	
PANTHER MITIGATION MAINT - EXOTICS		80,000	
STREET LIGHTING - UTILITY & MAINT		14,000	
CAPITAL OUTLAY - SMALL		1,000	
COUNTY APPRAISER & TAX COLLECTOR FEE		10,000	
FLOWWAY MAINT		4,600	
MITIGATION MONITORING - (PARCEL C ONLY)		6,200	
PRESERVE MAINT - (PARCEL C ONLY)		10,800	
LAKE MAINT - (SOMERSET ONLY)		46,100	
LAKE BANK EROSION MAINT - (SOMERSET ONLY)		36,500	
PRESERVE MAINT - (SOMERSET ONLY)		35,000	
INSPECTOR - (SOMERSET ONLY)		24,000	
STORMWATER DRAINS INS & MAINT - (SOMERSET ONLY)		20,000	
STORMWATER DRAINS INS - (BRIDGETOWN ONLY)			 	2,500	
Total Expenditures		$	500,591	
			
EXCESS / (SHORTFALL)		$	3,656,679	

DEBT PAYMENTS (2014)		
(979,011)	
DEBT PAYMENTS (2018)		(2,532,725)	
MISCELLANEOUS DEBT EXPENSE		0	
BALANCE		$	144,943	

DISCOUNTS FOR EARLY PAYMENTS		
(144,943)	
NET EXCESS / (SHORTFALL)		$	-	

DETAILED TOTAL FISCAL YEAR 2020/2021
October 1, 2020 - September 30, 2021

GENERAL FUND

DEBT - SERIES 2014

DEBT - SERIES 2018

 		   A-1 & A-2	B		 	A-1 & A-2		 	TOTAL		
REVENUES							
GENERAL FUND ON ROLL ASSESSMENT	506,827	0	0	0	506,827	
GENERAL FUND DIRECT BILL ASSESSMENT - PULTE	0	0	0	0	0	
GENERAL FUND DIRECT BILL ASSESSMENT - GL HOMES	0	0	0	0	0	
GENERAL FUND DIRECT BILL ASSESSMENT - WCI	14,037	0	0	0	14,037	
DEBT ON ROLL ASSESSMENT	0	478,494	0	2,638,255	3,116,749	
DEBT DIRECT BILL ASSESSMENT - PULTE	0	0	0	0	0	
DEBT DIRECT BILL ASSESSMENT - GL HOMES	0	0	0	0	0	
DEBT DIRECT BILL ASSESSMENT - WCI	0	131,187	388,470	0	519,657	
DEBT DIRECT BILL ASSESSMENT - OTHER	0	0	0	0	0	
OTHER INCOME / CARRYOVER BALANCE		 	0	 	0	0	 	0	 	0	
Total Revenues		  $	520,864	  $ 609,681 $ 388,470	  $	2,638,255	  $ 4,157,270	

EXPENDITURES							
PAYROLL TAX EXPENSE	880	0	0	0	880	
SUPERVISOR FEES	11,000	0	0	0	11,000	
ENGINEERING	32,500	0	0	0	32,500	
MANAGEMENT	36,936	0	0	0	36,936	
LEGAL	23,500	0	0	0	23,500	
ASSESSMENT ROLL	5,000	0	0	0	5,000	
ANNUAL AUDIT	5,600	0	0	0	5,600	
ARBITRAGE REBATE FEE	2,500	0	0	0	2,500	
INSURANCE	12,500	0	0	0	12,500	
LEGAL ADVERTISING	5,500	0	0	0	5,500	
MISCELLANEOUS	4,000	0	0	0	4,000	
POSTAGE	1,300	0	0	0	1,300	
OFFICE SUPPLIES	2,300	0	0	0	2,300	
DUES & SUBSCRIPTIONS	175	0	0	0	175	
TRUSTEE FEES	31,000	0	0	0	31,000	
CONTINUING DISCLOSURE FEE	4,000	0	0	0	4,000	
AMORTIZATION SCHEDULE	500	0	0	0	500	
WEBSITE	1,500	0	0	0	1,500	
PROFESSIONAL FEE & PERMITS	1,500	0	0	0	1,500	
ELECTRICITY	200	0	0	0	200	
TREELINE PRESEVE MAINT - EXOTICS	7,500	0	0	0	7,500	
DRI TRAFFIC MONITORING	0	0	0	0	0	
ENVIROMENTAL CONSULTING - PASSARELLA	20,000	0	0	0	20,000	
PANTHER MITIGATION MAINT - EXOTICS	80,000	0	0	0	80,000	
STREET LIGHTING - UTILITY & MAINT	14,000	0	0	0	14,000	
CAPITAL OUTLAY - SMALL	1,000	0	0	0	1,000	
COUNTY APPRAISER & TAX COLLECTOR FEE	10,000	0	0	0	10,000	
FLOWWAY MAINT	4,600	0	0	0	4,600	
MITIGATION MONITORING - (PARCEL C ONLY)	6,200	0	0	0	6,200	
PRESERVE MAINT - (PARCEL C ONLY)	10,800	0	0	0	10,800	
LAKE MAINT - (SOMERSET ONLY)	46,100	0	0	0	46,100	
LAKE BANK EROSION MAINT - (SOMERSET ONLY)	36,500	0	0	0	36,500	
PRESERVE MAINT - (SOMERSET ONLY)	35,000	0	0	0	35,000	
INSPECTOR - (SOMERSET ONLY)	24,000	0	0	0	24,000	
STORMWATER DRAINS INS & MAINT - (SOMERSET ONLY)	20,000	0	0	0	20,000	
STORMWATER DRAINS INS - (BRIDGETOWN ONLY)			 	2,500		 	0	0		 	0		 	2,500	
Total Expenditures			   $	500,591		   $	-	$	-			  $	-			  $	500,591	
EXCESS / (SHORTFALL)			   $	20,273		  $ 609,681 $ 388,470		   $	2,638,255		  $ 3,656,679	

DEBT PAYMENTS (2014)	
0	
(590,541)	
(388,470)	
0	
(979,011)	
DEBT PAYMENTS (2018)	0	0	0	(2,532,725)	(2,532,725)	
MISCELLANEOUS DEBT EXPENSE	0	0	0	0	0	
BALANCE			  $	20,273		  $    19,140   $	-			  $	105,530		  $	144,943	

DISCOUNTS FOR EARLY PAYMENTS	
(20,273)	
(19,140)	
-	
(105,530)	
(144,943)	
NET EXCESS / (SHORTFALL)			  $	-			  $	-	$	-			  $	-			  $	-		

		FISCAL YEAR 2018/2019 ACTUAL *		FISCAL YEAR 2019/2020 ANNUAL BUDGET		FISCAL YEAR 2020/2021 ANNUAL BUDGET		

LARGE VARIANCE EXPLANATION	
									
REVENUES									

GENERAL FUND ON ROLL ASSESSMENT		
364,254		
521,994		
506,827		More platted lots on roll and assessment raised because carryover has been depleted	
GENERAL FUND DIRECT BILL ASSESSMENT - PULTE		0		-1,082		0		More lots on roll - results in less direct billed	
GENERAL FUND DIRECT BILL ASSESSMENT - GL HOMES		0		537		0			
GENERAL FUND DIRECT BILL ASSESSMENT - LENNAR		12,089		17,626		14,037		More lots on roll - results in less direct billed	
GENERAL FUND DIRECT BILL ASSESSMENT - OTHER		0		0		0			
DEBT ON ROLL ASSESSMENT		3,058,720		3,060,300		3,116,749		More lots on roll - results in less direct billed	
DEBT DIRECT BILL ASSESSMENT - PULTE		0		16,407		0		More lots on roll - results in less direct billed	
DEBT DIRECT BILL ASSESSMENT - GL HOMES		0		3,949		0			
DEBT DIRECT BILL ASSESSMENT - WCI		747,324		574,041		519,657		More lots on roll - results in less direct billed	
DEBT DIRECT BILL ASSESSMENT - OTHER		0		0		0			
PREPAYMENTS		0		0		0			
MISCELLANEOUS DEBT INCOME		0		0		0			
GENERAL FUND INTEREST INCOME		0		0		0			

GENERAL FUND OTHER REVENUES		0		0		0		Surplus operating funds have been used up
over previous 2-3 years	
									
Total Revenues		$ 4,182,387		$	4,193,772		$	4,157,270			
EXPENDITURES									
PAYROLL TAX EXPENSE		581		912		880			
SUPERVISOR FEES		7,600		12,000		11,000			
ENGINEERING		52,548		25,000		32,500		7,500	
MANAGEMENT		35,441		36,108		36,936		annual CPI increase in contract	
LEGAL		15,097		25,000		23,500		(1,500)	
ASSESSMENT ROLL		5,000		5,000		5,000			
ANNUAL AUDIT		5,350		5,500		5,600			
ARBITRAGE REBATE FEE		1,000		3,500		2,500			
INSURANCE		13,480		15,000		12,500			
LEGAL ADVERTISING		4,532		5,500		5,500			
MISCELLANEOUS		3,425		2,800		4,000			
POSTAGE		1,825		1,300		1,300			
OFFICE SUPPLIES		1,333		2,500		2,300			
DUES & SUBSCRIPTIONS		175		175		175			
TRUSTEE FEES		27,174		33,000		31,000			
CONTINUING DISCLOSURE FEE		3,000		5,000		4,000			
AMORTIZATION SCHEDULE		450		500		500			
WEBSITE		1,500		1,500		1,500			
PROFESSIONAL FEE & PERMITS		0		1,500		1,500			
ELECTRICITY		146		200		200			
TREELINE PRESEVE MAINT - EXOTICS		0		7,500		7,500			
DRI TRAFFIC MONITORING		0		10,000		0			
ENVIROMENTAL CONSULTING - PASSARELLA		15,386		20,000		20,000			
PANTHER MITIGATION MAINT - EXOTICS		116,345		90,000		80,000			
STREET LIGHTING - UTILITY & MAINT		15,215		21,000		14,000			
CAPITAL OUTLAY - SMALL		0		1,000		1,000			
COUNTY APPRAISER & TAX COLLECTOR FEE		7,591		10,000		10,000			
FLOWWAY MAINT		0		4,600		4,600			
									
MITIGATION MONITORING - (PARCEL C ONLY)		7,117		6,200		6,200			
PRESERVE MAINT - (PARCEL C ONLY)		10,800		10,800		10,800			
									
LAKE MAINT - AQAUTIC CONTROL - (SOMERSET ONLY)		48,916		46,100		46,100			
LAKE BANK EROSION MAINT - (SOMERSET ONLY)		0		30,000		36,500			
PRESERVE MAINT - (SOMERSET ONLY)		35,000		35,000		35,000			
FIELD INSPECTOR - (SOMERSET ONLY)		23,146		24,000		24,000			
STORMWATER DRAINS INS & MAINT - (SOMERSET ONLY)		0		17,500		20,000			
									
STORMWATER DRAINS INS - (BRIDGETOWN ONLY)		0		2,500		2,500			
									
Total Expenditures		459,174		518,195		500,591			
									
EXCESS / (SHORTFALL)		$ 3,723,213		$	3,675,577		$	3,656,679			
									
DEBT PAYMENTS (2014)		(1,151,504)		(979,011)		(979,011)			
DEBT PAYMENTS (2018)		(2,534,504)		(2,553,275)		(2,532,725)			
MISCELLANEOUS DEBT EXPENSE		0		-		-			
									
BALANCE		$	37,204		$	143,292		$	144,943			

DISCOUNTS FOR EARLY PAYMENTS		(124,664)		(143,292)		(144,943)		higher assessments on roll results in higher
discount potential	
									
NET EXCESS / (SHORTFALL)		$	(87,460)		$	(0)		$	0			

BUDGET COMPARISON
ARBORWOOD COMMUNITY DEVELOPMENT DISTRICT

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9
10
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*   Un-audited figures

GENERAL FUND  FISCAL YEAR 2020/2021
October 1, 2020 - September 30, 2021

	FISCAL YEAR			FISCAL YEAR	
	2019/2020			2020/2021	
	ANNUAL BUDGET			ANNUAL BUDGET	
REVENUES							
ON ROLL ASSESSMENTS			521,994			506,827	
DIRECT BILL ASSESSMENTS - PULTE			-1,082			0	
DIRECT BILL ASSESSMENTS - GL HOMES			537			0	
DIRECT BILL ASSESSMENTS - WCI			17,626			14,037	
INTEREST INCOME			0			0	
OTHER INCOME / CARRYOVER BALANCE			0			0	
Total Revenues		$	539,075		$	520,864	

EXPENDITURES							
PAYROLL TAX EXPENSE			912			880	
SUPERVISOR FEES			12,000			11,000	
ENGINEERING			25,000			32,500	
MANAGEMENT			36,108			36,936	
LEGAL			25,000			23,500	
ASSESSMENT ROLL			5,000			5,000	
ANNUAL AUDIT			5,500			5,600	
ARBITRAGE REBATE FEE			3,500			2,500	
INSURANCE			15,000			12,500	
LEGAL ADVERTISING			5,500			5,500	
MISCELLANEOUS			2,800			4,000	
POSTAGE			1,300			1,300	
OFFICE SUPPLIES			2,500			2,300	
DUES & SUBSCRIPTIONS			175			175	
TRUSTEE FEES			33,000			31,000	
CONTINUING DISCLOSURE FEE			5,000			4,000	
AMORTIZATION SCHEDULE			500			500	
WEBSITE			1,500			1,500	
PROFESSIONAL FEE & PERMITS			1,500			1,500	
ELECTRICITY			200			200	
TREELINE PRESEVE MAINT - EXOTICS			7,500			7,500	
DRI TRAFFIC MONITORING			10,000			0	
ENVIROMENTAL CONSULTING - PASSARELLA			20,000			20,000	
PANTHER MITIGATION MAINT - EXOTICS			90,000			80,000	
STREET LIGHTING - UTILITY & MAINT			21,000			14,000	
CAPITAL OUTLAY - SMALL			1,000			1,000	
COUNTY APPRAISER & TAX COLLECTOR FEE			10,000			10,000	
FLOWWAY MAINT			4,600			4,600	
MITIGATION MONITORING - (PARCEL C ONLY)			6,200			6,200	
PRESERVE MAINT - (PARCEL C ONLY)			10,800			10,800	
LAKE MAINT - AQAUTIC CONTROL - (SOMERSET ONLY)			46,100			46,100	
LAKE BANK EROSION MAINT - (SOMERSET ONLY)			30,000			36,500	
PRESERVE MAINT - (SOMERSET ONLY)			35,000			35,000	
FIELD INSPECTOR - (SOMERSET ONLY)			24,000			24,000	
STORMWATER DRAINS INS & MAINT - (SOMERSET ONLY)			17,500			20,000	
STORMWATER DRAINS INS - (BRIDGETOWN ONLY)			2,500			2,500	
Total Expenditures		$	518,195		$	500,591	
							
EXCESS / (SHORTFALL)		$	20,880		$	20,273	

DISCOUNTS FOR EARLY PAYMENTS			
(20,880)			
(20,273)	
NET EXCESS / (SHORTFALL)		$	-		$	-	

Approximate Fund Balance as of 9-30-2020 = 140,000.00							

7

2014 DEBT SERVICE FUND FISCAL YEAR 2020/2021
October 1, 2020 - September 30, 2021

 	2014A-1		 	2014A-2	
FISCAL YEAR	FISCAL YEAR
2019/2020	2019/2020
   ANNUAL BUDGET	 ANNUAL BUDGET 

REVENUES		REVENUES	
Net On Roll Assessments			379,128	Net On Roll Assessments			80,226 Direct Bill Assessments - WCI		 	108,275	Direct Bill Assessments - WCI		 	22,912

Total Revenues	

  $	487,403

Total Revenues	

  $	103,138

EXPENDITURES		EXPENDITURES	
Principal Payments	165,000	Principal Payments	35,000
Interest Payments			322,403	Interest Payments			68,138 Miscellaneous		 		0	Miscellaneous		 		0

Total Expenditures

$	487,403

Total Expenditures

$	103,138

 	 	

 	 	 	

Excess / (Shortfall)	

  $	-

Excess / (Shortfall)	

  $	-

*Note: Excess goes to increase bond fund balance

 	Series 2014 A-1 Bond Information		 	Series 2014 A-2 Bond Information	
Initial Par Amount =	$4,939,888	Initial Par Amount =	$1,041,652
Maturity Par Amount =	$5,430,000	Maturity Par Amount =	$1,145,000
Interest Rate =	6.90%	Interest Rate =	6.90%
Issue Date =	Dec 2014	Issue Date =	Dec 2014
Maturity Date =	May 2036	Maturity Date =	May 2036
Annual Principal Payments Due =	May 1st	Annual Principal Payments Due =	May 1st
Annual Interest Payments Due =	May 1st & Nov 1st	Annual Interest Payments Due =	May 1st & Nov 1st
Par Amount As Of 1/1/20 =	$4,910,000	Par Amount As Of 1/1/20 =	$1,040,000

 	2014 B	
FISCAL YEAR 2019/2020
   ANNUAL BUDGET 

REVENUES			
Net On Roll Assessments		0	
Direct Bill Assessments - WCI			 	388,470	
Total Revenues			  $	388,470	

EXPENDITURES				
Principal Payments		0	
Interest Payments		388,470	
Miscellaneous	
Total Expenditures			 	0
  $	388,470 **	
Excess / (Shortfall)			  $	-	

**Note: Based on current bond balance and payoff checks already received.

 	Series 2014 B Bond Information	
Initial Par Amount =	$9,097,400	
Maturity Par Amount =	$10,000,000	
Interest Rate =	6.90%	
Issue Date =	Dec 2014	
Maturity Date =	May 2025	
Annual Principal Payments Due =	N/A	
Annual Interest Payments Due =	N/A	
Par Amount As Of 1/1/20 =	$5,630,000	

FINAL BUDGET
ARBORWOOD COMMUNITY DEVELOPMENT DISTRICT 2018 DEBT SERVICE FUND
FISCAL YEAR 2020/2021
October 1, 2020 - September 30, 2021

 	2018 A-1 & A-2	
FISCAL YEAR 2018/2019
    ANNUAL BUDGET 

REVENUES	
Net On Roll Assessments	2,532,725	 	

Direct Bill Assessments - Pulte	0

Series 2018 A-1 Bond Information

Direct Bill Assessments - GL Homes	0	Original Par Amount =	$24,465,000
Direct Bill Assessments - WCI		 	0	Average Interest Rate =	3.02%

Total Revenues	

  $	2,532,725

Maturity Date =	May 2036

Annual Principal Payments Due =	May 1st
EXPENDITURES		Annual Interest Payments Due =	May 1st & November 1st
Principal Payments A-1	1,110,000	Par Amount As Of 1-1-20 =	$23,400,000
Interest Payments A-1	701,348	 	

Principal Payments A-2	350,000
Interest Payments A-2	356,875

Series 2018 A-2 Bond Information

Miscellaneous / Prepayment		 	14,502	Original Par Amount =	$8,740,000

Total Expenditures	

Excess / (Shortfall)	

  $	2,532,725

 	
  $	-

Average Interest Rate =	4.65%

Maturity Date =	May 2036

Annual Principal Payments Due =	May 1st

*	Annual Interest Payments Due =	May 1st & November 1st Par Amount As Of 1-1-20 =	$8,225,000

Arborwood Community Development District Assessment Recap - GL Homes Parcel
Fiscal Year 2020/2021 October 1, 2020 - September 30, 2021

GL HOMES PARCEL	

PARCEL	PRODUCT
TYPE	TOTAL
UNITS	ON ROLL
UNITS	DIRECT BILL
UNITS	
A	Townhomes	240	240	0	
A	40' SF	365	365	0	
A	40' SF ‐ PO	2	2	0	
A	45' SF	276	276	0	
A	52' SF	564	564	0	
	52' SF ‐ PO	1	1	0	
A	62' SF	33	33	0	
Total		1,481	1,481	0	

GL HOMES ON ROLL

PARCEL	PRODUCT
TYPE	ON ROLL
UNITS	O&M GROSS
ON ROLL	2018 GROSS
ON ROLL	
A	Townhomes	240	12,476.34	71,280.00	
A	40' SF	365	18,974.43	136,145.00	
A	40' SF ‐ PO	2	103.97	0.00	
A	45' SF	276	14,347.79	107,640.00	
A	52' SF	564	29,319.39	232,932.00	
A	52' SF ‐ PO	1	51.98	0.00	
A	62' SF	33	1,715.50	14,949.00	
Total		1,481	76,989	562,946	

 	
348.98
424.98
51.98
441.98
464.98
51.98
504.98

$
$
$
$
$
$
$

ON ROLL GROSS
PER UNIT TOTAL

GL HOMES DIRECT BILL

PARCEL	PRODUCT
TYPE	DIRECT BILL
UNITS	O&M NET
DIRECT BILL	2018 NET
DIRECT BILL	
A	Townhomes	0	0.00	0.00	
A	40' SF	0	0.00	0.00	
A	40' SF ‐ PO	0	0.00	0.00	
A	45' SF	0	0.00	0.00	
A	52' SF	0	0.00	0.00	
A	52' SF ‐ PO	0	0.00	0.00	
A	62' SF	0	0.00	0.00	
Total		0	0	0	

PO = Paid Off. There are a few home owners that have paid their bonds offs.

Arborwood Community Development District Assessment Recap - Pulte Parcels
Fiscal Year 2020/2021 October 1, 2020 - September 30, 2021
PULTE PARCELS	

PARCEL	PRODUCT
TYPE	TOTAL
UNITS	ON ROLL
UNITS	DIRECT BILL
UNITS	
B	MF ‐ (2)	66	66	0	
B	MF ‐ (3)	36	36	0	
B	SF 42' ‐ (1)	186	186	0	
B	SF 42' ‐ (3)	39	39	0	
B	SF 55' ‐ (1)	232	232	0	
B	SF 55' ‐ (2)	0	0	0	
B	SF 55' ‐ (3)	71	71	0	
B	SF 67' ‐ (1)	130	130	0	
B	SF 67' ‐ (2)	38	38	0	
B	SF 67' ‐ (3)	90	90	0	
B	SF 67' ‐ (4)	33	33	0	
B	SF 75' ‐ (1)	0	0	0	
B	SF 75' ‐ (2)	34	34	0	
B	SF 75' ‐ (3)	3	3	0	
B	SF 75' ‐ (4)	27	27	0	
Total		985	985	0	

PARCEL	PRODUCT
TYPE	TOTAL
UNITS	ON ROLL
UNITS	DIRECT BILL
UNITS	
D/E	MF ‐ (1)	43	43	0	
D/E	MF ‐ (2)	123	123	0	
D/E	MF ‐ (3)	27	27	0	
D/E	MF ‐ (4)	27	27	0	
D/E	SF 55' ‐ (1)	78	78	0	
D/E	SF 55' ‐ (2)	126	126	0	
D/E	SF 55' ‐ (3)	46	46	0	
D/E	SF 67' ‐ (1)	96	96	0	
D/E	SF 67' ‐ (2)	101	101	0	
D/E	SF 67' ‐ (3)	53	53	0	
D/E	SF 67' ‐ (4)	30	30	0	
D/E	SF 67' ‐ (5)	3	3	0	
D/E	SF 75' ‐ (1)	57	57	0	
D/E	SF 75' ‐ (2)	77	77	0	
D/E	SF 75' ‐ (3)	27	27	0	
D/E	SF 75' ‐ (4)	39	39	0	
D/E	SF 75' ‐ (5)	1	1	0	
Total		954	954	0	

PULTE ON ROLL

PARCEL	PRODUCT
TYPE	ON ROLL
UNITS	O&M GROSS
ON ROLL	2018 DEBT GROSS
ON ROLL	
B	MF ‐ (2)	66	6,214.57	84,216.00	
B	MF ‐ (3)	36	3,389.77	36,180.00	
B	SF 42' ‐ (1)	186	17,513.79	90,768.00	
B	SF 42' ‐ (3)	39	3,672.25	39,195.00	
B	SF 55' ‐ (1)	232	21,845.15	151,728.00	
B	SF 55' ‐ (2)	0	0.00	0.00	
B	SF 55' ‐ (3)	71	6,685.37	71,284.00	
B	SF 67' ‐ (1)	130	12,240.82	103,480.00	
B	SF 67' ‐ (2)	38	3,578.09	48,488.00	
B	SF 67' ‐ (3)	90	8,474.41	90,360.00	
B	SF 67' ‐ (4)	33	3,107.28	47,784.00	
B	SF 75' ‐ (1)	0	0.00	0.00	
B	SF 75' ‐ (2)	34	3,201.44	49,164.00	
B	SF 75' ‐ (3)	3	282.48	3,522.00	
B	SF 75' ‐ (4)	27	2,542.32	41,364.00	
D/E	MF ‐ (1)	43	11,541.76	21,414.00	
D/E	MF ‐ (2)	123	33,014.79	156,948.00	
D/E	MF ‐ (3)	27	7,247.15	27,135.00	
D/E	MF ‐ (4)	27	7,247.15	39,096.00	
D/E	SF 55' ‐ (1)	78	20,936.21	51,012.00	
D/E	SF 55' ‐ (2)	126	33,820.03	160,776.00	
D/E	SF 55' ‐ (3)	46	12,347.00	46,184.00	
D/E	SF 67' ‐ (1)	96	25,767.64	76,416.00	
D/E	SF 67' ‐ (2)	101	27,109.71	128,876.00	
D/E	SF 67' ‐ (3)	53	14,225.89	53,212.00	
D/E	SF 67' ‐ (4)	30	8,052.39	43,440.00	
D/E	SF 67' ‐ (5)	3	805.24	0.00	
D/E	SF 75' ‐ (1)	57	15,299.54	50,673.00	
D/E	SF 75' ‐ (2)	77	20,667.80	111,342.00	
D/E	SF 75' ‐ (3)	27	7,247.15	31,698.00	
D/E	SF 75' ‐ (4)	39	10,468.11	59,748.00	
D/E	SF 75' ‐ (5)	1	268.41	0.00	
Total		1,939	348,814	1,915,503	

 	
$	1,370.16
$	1,099.16
$	582.16
$	1,099.16
$	748.16
#DIV/0!
$	1,098.16
$	890.16
$	1,370.16
$	1,098.16
$	1,542.16
$	-
$	1,540.16
$	1,268.16
$	1,626.16
$	766.41
$	1,544.41
$	1,273.41
$	1,716.41
$	922.41
$	1,544.41
$	1,272.41
$	1,064.41
$	1,544.41
$	1,272.41
$	1,716.41
$	268.41
$	1,157.41
$	1,714.41
$	1,442.41
$	1,800.41
$	268.41

ON ROLL GROSS
PER UNIT TOTAL

PULTE DIRECT BILL

PARCEL	PRODUCT
TYPE	DIRECT BILL
UNITS	O&M NET
DIRECT BILL	2018 DEBT NET
DIRECT BILL	
B	MF ‐ (2)	0	0.00	0.00	
B	MF ‐ (3)	0	0.00	0.00	
B	SF 42' ‐ (1)	0	0.00	0.00	
B	SF 42' ‐ (3)	0	0.00	0.00	
B	SF 55' ‐ (1)	0	0.00	0.00	
B	SF 55' ‐ (2)	0	0.00	0.00	
B	SF 55' ‐ (3)	0	0.00	0.00	
B	SF 67' ‐ (1)	0	0.00	0.00	
B	SF 67' ‐ (2)	0	0.00	0.00	
B	SF 67' ‐ (3)	0	0.00	0.00	
B	SF 67' ‐ (4)	0	0.00	0.00	
B	SF 75' ‐ (1)	0	0.00	0.00	
B	SF 75' ‐ (2)	0	0.00	0.00	
B	SF 75' ‐ (3)	0	0.00	0.00	
B	SF 75' ‐ (4)	0	0.00	0.00	
Total		0	0	0	

 	

PARCEL	PRODUCT
TYPE	DIRECT BILL
UNITS	O&M NET
DIRECT BILL	2018 DEBT NET
DIRECT BILL	
D/E	MF ‐ (1)	0	0.00	0.00	
D/E	MF ‐ (2)	0	0.00	0.00	
D/E	MF ‐ (3)	0	0.00	0.00	
D/E	MF ‐ (4)	0	0.00	0.00	
D/E	SF 55' ‐ (1)	0	0.00	0.00	
D/E	SF 55' ‐ (2)	0	0.00	0.00	
D/E	SF 55' ‐ (3)	0	0.00	0.00	
D/E	SF 67' ‐ (1)	0	0.00	0.00	
D/E	SF 67' ‐ (2)	0	0.00	0.00	
D/E	SF 67' ‐ (3)	0	0.00	0.00	
D/E	SF 67' ‐ (4)	0	0.00	0.00	
D/E	SF 67' ‐ (5)	0	0.00	0.00	
D/E	SF 75' ‐ (1)	0	0.00	0.00	
D/E	SF 75' ‐ (2)	0	0.00	0.00	
D/E	SF 75' ‐ (3)	0	0.00	0.00	
D/E	SF 75' ‐ (4)	0	0.00	0.00	
D/E	SF 75' ‐ (5)	0	0.00	0.00	
Total		0	0	0	

Full 2005A‐2 Assessments and Paid Off 2006A‐3 Assessments
Full 2005A‐2 Assessments and Full 2006A‐3 Assessments
Full 2005A‐2 Assessments and Partial Buydown 2006A‐3 Assessments
Full 2005A‐2 Assessments, Full 2006A‐3 Assessments and Full 2006A‐2 Assessments
All Bonds Paid Off ‐ Still Pay O&M

WCI PARCEL	

PARCEL	PRODUCT
TYPE	TOTAL
UNITS	ON ROLL
UNITS	DIRECT BILL
UNITS	
C	6 ‐ plex	120	54	66	
C	4 ‐ plex	164	40	124	
C	46' SF	62	62	0	
C	52' SF	219	219	0	
C	67' SF	129	129	0	
Total		694	504	190	

WCI ON ROLL

PARCEL	PRODUCT
TYPE	ON ROLL
UNITS	O&M GROSS
ON ROLL	SERIES 2014 GROSS ON ROLL
A‐1 & A‐2 (Combined)	
C	6 ‐ plex	54	4,155.67	38,838.13	
C	4 ‐ plex	40	3,078.27	28,768.99	
C	46' SF	62	4,771.32	55,422.07	
C	52' SF	219	16,853.54	207,016.76	
C	67' SF	129	9,927.43	148,448.24	
Total		504	38,786	478,494	

 	
796.18
796.18
970.86
1,022.24
1,227.72

$
$
$
$
$

ON ROLL GROSS PER UNIT TOTAL

WCI HOMES DIRECT BILL

PARCEL	PRODUCT
TYPE	DIRECT BILL
UNITS	O&M NET
DIRECT BILL	SERIES 2014 NET DIRECT BILL
A‐1 & A‐2 (Combined)	
C	6 ‐ plex	66	4,875.98	45,570.08	
C	4 ‐ plex	124	9,160.94	85,616.51	
C	46' SF	0	0.00	0.00	
C	52' SF	0	0.00	0.00	
C	67' SF	0	0.00	0.00	
Total		190	14,037	131,187	

OTHER PARCELS	

PARCEL	PRODUCT
TYPE	TOTAL
UNITS / ACRES	ON ROLL
UNITS	DIRECT BILL
UNITS	

D/E	
Golf Course	
116	
116	
0	
G	Neighborhood Retail	21	21	0	
H-1	Retail/ Commercial	11	11	0	
H-2	RE Office	2	2	0	
Total		151	151	0	
OTHER ON ROLL

PARCEL	PRODUCT
TYPE	ON ROLL
UNITS	O&M GROSS
ON ROLL	2018 GROSS
ON ROLL	

D/E	
Golf Course	
116	
37,464.50	
123,556.00	
G	Neighborhood Retail	21	2,895.35	21,850.00	
H-1	Retail/ Commercial	11	1,538.41	11,900.00	
H-2	RE Office	2	339.58	2,500.00	
Total		151	42,238	159,806	

 	
161,020.50
24,745.35
13,438.41
2,839.58

$
$
$
$

ON ROLL GROSS TOTAL

OTHER DIRECT BILL

PARCEL	PRODUCT
TYPE	DIRECT BILL
UNITS	O&M NET
DIRECT BILL	2018 GROSS
DIRECT BILL	

D/E	
Golf Course	
0	
0.00	
0.00	
G	Neighborhood Retail	0	0.00	0.00	
H-1	Retail/ Commercial	0	0.00	0.00	
H-2	RE Office	0	0.00	0.00	
Total		0	0	0	

ANNUAL ASSESSMENT METHODOLOGY - GENERAL FUND O&M FISCAL YEAR 2020/2021
OCTOBER 1, 2020 - SEPTEMBER 30, 2021

Total Shared O&M Expenditures

$ 319,491.00

A

Allocation of Expenditures and Assessment Per Unit

Tract	

Parcel	Allocation Per Parcel based on Gross Acreage	Assessment Per Unit	
		
B	
A*B=C	
D	
C/D=E	
E/96%	
		
Gross Acreage	
% of Total Acreage	Allocation of
Expenditures	
Projected Units	
Net Assmt per Unit	Gross Assmt per
Unit (If On Roll)	
1	A	560.00	23.13%	$	73,910	1,481	$	49.91	$	51.98	
2	B	655.68	27.09%	$	86,538	985	$	87.86	$	91.52	
2	D/E	794.42	32.82%	$	104,849	954	$	109.90	$	114.48	
2	C	259.67	10.73%	$	34,272	694	$	49.38	$	51.44	
Total Residential Land Uses	2,269.77	93.76%	$	299,568	4,114	Gross Total Assmt
(If On Roll)	
2	Golf Course (part of Tract 2 Parcel D/E)	116.23	4.80%	$	15,340		15,979.42	
3	Neighborhood Retail‐G	21.06	0.87%	$	2,780		2,895.35	
4	Retail/ Commercial H‐1	11.19	0.46%	$	1,477		1,538.41	
5	RE Office‐H‐2	2.47	0.10%	$	326		339.58	
Total Non‐Residential Land Uses	150.95	6.24%	$	19,923		
Grand Total (Gross)	2,420.72	100.00%	$	319,491		

Total -Somerset Only- O&M Expenditures

$ 161,600.00

Tract	
Parcel	
Gross Acreage	
% of Total Acreage	Allocation of
Expenditures	
Projected Units	
Net Assmt per Unit	Gross Assmt per
Unit (If On Roll)	
2	D/E	794.42	87.24% $	140,974	954	$	147.77	$	153.93	
2	Golf Course (part of Tract 2
Parcel D/E)	116.23	12.76% $	20,626		21,485	
Totals	
910.65	
100.00% $	
161,600		

Total -Parcel C Only O&M Expenditures

$	17,000.00

Tract	
Parcel	
Gross Acreage	
% of Total Acreage	Allocation of
Expenditures	
Projected Units	
Net Assmt per Unit	Gross Assmt per
Unit (If On Roll)	
2	C	259.67	100.00% $	17,000	694	$	24.50	$	25.52	

Total -Bridgetown Only O&M Expenditures

$	2,500.00

Tract	
Parcel	
Gross Acreage	
% of Total Acreage	Allocation of
Expenditures	
Projected Units	
Net Assmt per Unit	Gross Assmt per
Unit (If On Roll)	
2	B	655.68	100.00% $	2,500	985	$	2.54	$	2.64	

14

Net 2014 A1 & A2 Principal & Interest
Payment Due:	
Net Total MADs	
% Difference	
$	590,541.00	$	598,173.89	98.724%	

*

Parcel - Product Type	

Planned Units	

Platted Units ON
Roll	Per Unit ERU Multiplied by
Net Due Grossed up = Assmt/Plttd.
Unit	

Assessments
Platted	

OFF Roll	
PARCEL C - 6 - Plex	120	54	$	719.22	$	38,838.13	$	45,570	
PARCEL C - 4 - Plex	164	40	$	719.22	$	28,768.99	$	85,617	
PARCEL C - 46' Single Family	62	62	$	893.90	$	55,422.07	$	-	
PARCEL C - 52' Single Family	219	219	$	945.28	$ 207,016.76	$	-	
PARCEL C - 67' Single Family	129	129	$	1,150.76	$ 148,448.24	$	-	
						
Grand Total	694	504		$ 478,494.19	$ 131,186.58	

Per Unit ERUs
from Methodology	

Category Total using ERUs and Lot Count from Methodology	
Category % of ERUs Total = % of
Bond
Assessment	
0.70	84.00	14.0304%	
0.70	114.80	19.1749%	
0.87	53.94	9.0095%	
0.92	201.48	33.6529%	
1.12	144.48	24.1323%	
			
	598.70	100.0000%	

Note: ERU's and Planned Units come directly from the Series 2014 Bond Methodology.

Parcel - Product Type	

Planned Units	
Platted Units
ON Roll	
Gross Annual
M.A.D	
Total Assessments
Platted	

OFF Roll Net	
						
PARCEL A - Townhomes	240	240	297	71,280	0	
PARCEL A - Single Family 40'	365	365	373	136,145	0	
PARCEL A - Single Family 40' - PO	2	2	0	0	0	
PARCEL A - Single Family 45'	276	276	390	107,640	0	
PARCEL A - Single Family 52'	564	564	413	232,932	0	
PARCEL A - Single Family 52' - PO	1	1	0	0	0	
PARCEL A - Single Family 62'	33	33	453	14,949	0	

Subtotal Parcel A	
1,481	
1,481		
562,946	
0	
						
PARCELS B - Multi Family and Twin Villas - (2)	66	66	1,276	84,216	0	
PARCELS B - Multi Family and Twin Villas - (3)	36	36	1,005	36,180	0	
PARCELS B - Single Family 42' - (1)	186	186	488	90,768	0	
PARCELS B - Single Family 42' - (3)	39	39	1,005	39,195	0	
PARCELS B - Single Family 55' - (1)	232	232	654	151,728	0	
PARCELS B - Single Family 55' - (2)	0	0	1,276	0	0	
PARCELS B - Single Family 55' - (3)	71	71	1,004	71,284	0	
PARCELS B - Single Family 67' - (1)	130	130	796	103,480	0	
PARCELS B - Single Family 67' - (2)	38	38	1,276	48,488	0	
PARCELS B - Single Family 67' - (3)	90	90	1,004	90,360	0	
PARCELS B - Single Family 67' - (4)	33	33	1,448	47,784	0	
PARCELS B - Single Family 75' - (1)	0	0	889	0	0	
PARCELS B - Single Family 75' - (2)	34	34	1,446	49,164	0	
PARCELS B - Single Family 75' - (3)	3	3	1,174	3,522	0	
PARCELS B - Single Family 75' - (4)	27	27	1,532	41,364	0	

Subtotal Parcels B	
985	
985		
857,533	
0	
						
PARCELS D/E - Multi Family and Twin Villas - (1)	43	43	498	21,414	0	
PARCELS D/E - Multi Family and Twin Villas - (2)	123	123	1,276	156,948	0	
PARCELS D/E - Multi Family and Twin Villas - (3)	27	27	1,005	27,135	0	
PARCELS D/E - Multi Family and Twin Villas - (4)	27	27	1,448	39,096	0	
PARCELS D/E - Single Family 55' - (1)	78	78	654	51,012	0	
PARCELS D/E - Single Family 55' - (2)	126	126	1,276	160,776	0	
PARCELS D/E - Single Family 55' - (3)	46	46	1,004	46,184	0	
PARCELS D/E - Single Family 67' - (1)	96	96	796	76,416	0	
PARCELS D/E - Single Family 67' - (2)	101	101	1,276	128,876	0	
PARCELS D/E - Single Family 67' - (3)	53	53	1,004	53,212	0	
PARCELS D/E - Single Family 67' - (4)	30	30	1,448	43,440	0	
PARCELS D/E - Single Family 67' - (5)	3	3	0	0	0	
PARCELS D/E - Single Family 75' - (1)	57	57	889	50,673	0	
PARCELS D/E - Single Family 75' - (2)	77	77	1,446	111,342	0	
PARCELS D/E - Single Family 75' - (3)	27	27	1,174	31,698	0	
PARCELS D/E - Single Family 75' - (4)	39	39	1,532	59,748	0	
PARCELS D/E - Single Family 75' - (5)	1	1	0	0	0	

Subtotal Parcels D/E	
954	
954		
1,057,970	
0	

Total Residential Units Parcels A, B, D, E	
3,420	
3,420		
2,478,449	
0	

Category Total MADs from Methodology	
	
71,280	
136,145	
0	
107,640	
232,932	
0	
14,949	

84,216	
36,180	
90,768	
39,195	
151,728	
0	
71,284	
103,480	
48,488	
90,360	
47,784	
0	
49,164	
3,522	
41,364	

21,414	
156,948	
27,135	
39,096	
51,012	
160,776	
46,184	
76,416	
128,876	
53,212	
43,440	
0	
50,673	
111,342	
31,698	
59,748	
0	
	
123,556	
21,850	
11,900	
2,500	

Other Land Uses					
GOLF COURSE	1	1	123,556	123,556	
PARCEL G (Neighborhood Retail)	1	1	21,850	21,850	
PARCEL H-1 (Retail / Commercial)	1	1	11,900	11,900	
PARCEL H-2 (RE Office)	1	1	2,500	2,500	
Other Land UseTotal				159,806	

$2,638,255

Gross MADs when all platted

GRAND TOTAL	2,638,255	0	2,638,255

Arborwood Community Development District On Roll Assessment Comparsion
Fiscal Year 2020/2021 October 1, 2020 - September 30, 2021

		Gross	Gross	
	Product	Fiscal Year 2019/2020	Fiscal Year 2020/2021	
Parcel	Type	On Roll Assessment Per Unit	On Roll Assessment Per Unit	
GL Homes				
A	Townhomes	$352.94	$348.98	
A	40' SF	$428.94	$424.98	
A	40' SF - PO	$55.94	$51.98	
A	45' SF	$445.94	$441.98	
A	52' SF	$468.94	$464.98	
A	52' SF - PO	$55.94	$51.98	
A	62' SF	$508.94	$504.98	

Pulte				
B	MF - (2)	$1,378.51	$1,370.16	
B	MF - (3)	$1,107.51	$1,099.16	
B	SF 42' - (1)	$590.51	$582.16	
B	SF 42' - (3)	$1,107.51	$1,099.16	
B	SF 55' - (1)	$756.51	$748.16	
B	SF 55' - (2)	$0.00	$0.00	
B	SF 55' - (3)	$1,106.51	$1,098.16	
B	SF 67' - (1)	$898.51	$890.16	
B	SF 67' - (2)	$1,378.51	$1,370.16	
B	SF 67' - (3)	$1,106.51	$1,098.16	
B	SF 67' - (4)	$1,550.51	$1,542.16	
B	SF 75' - (1)	$0.00	$0.00	
B	SF 75' - (2)	$1,548.51	$1,540.16	
B	SF 75' - (3)	$1,276.51	$1,268.16	
B	SF 75' - (4)	$1,634.51	$1,626.16	
D/E	MF - (1)	$767.09	$766.41	
D/E	MF - (2)	$1,545.09	$1,544.41	
D/E	MF - (3)	$1,274.09	$1,273.41	
D/E	MF - (4)	$1,717.09	$1,716.41	
D/E	SF 55' - (1)	$923.09	$922.41	
D/E	SF 55' - (2)	$1,545.09	$1,544.41	
D/E	SF 55' - (3)	$1,273.09	$1,272.41	
D/E	SF 67' - (1)	$1,065.09	$1,064.41	
D/E	SF 67' - (2)	$1,545.09	$1,544.41	
D/E	SF 67' - (3)	$1,273.09	$1,272.41	
D/E	SF 67' - (4)	$1,717.09	$1,716.41	
D/E	SF 67' - (5)	$269.09	$268.41	
D/E	SF 75' - (1)	$1,158.09	$1,157.41	
D/E	SF 75' - (2)	$1,715.09	$1,714.41	
D/E	SF 75' - (3)	$1,443.09	$1,442.41	
D/E	SF 75' - (4)	$1,801.09	$1,800.41	
D/E	SF 75' - (5)	$269.09	$268.41	
Full 2005A-2 Assessments and Paid Off 2006A-3 Assessments
Full 2005A-2 Assessments and Full 2006A-3 Assessments
Full 2005A-2 Assessments and Partial Buydown 2006A-3 Assessments
Full 2005A-2 Assessments, Full 2006A-3 Assessments and Full 2006A-2 Assessments
All Bonds Paid Off - Still Pay O&M

WCI
C	6 - Plex	$789.26	$796.18	
C	4 - Plex	$789.26	$796.18	
C	46' SF	$961.22	$970.86	
C	52' SF	$1,011.80	$1,022.24	
C	67' SF	$1,214.08	$1,227.72	

Others				
D/E	Golf Course	$161,154.53	$161,020.50	
G	Neighborhood Retail	$24,986.45	$24,745.35	
H-1	Retail/ Commercial	$13,566.52	$13,438.41	
H-2	RE Office	$2,867.86	$2,839.58