Arborwood	
Community Development District	

Final Budget	
Fiscal Year 2021/2022	
October 1, 2021 - September 30, 2022	

CONTENTS

1 - 3 REVENUE AND EXPENSE DESCRIPTIONS

FINAL TOTAL BUDGET

FINAL TOTAL BUDGET DETAIL

BUDGET COMPARISON

FINAL GENERAL FUND BUDGET

FINAL DEBT SERVICE FUND BUDGET - 2014 BOND

FINAL DEBT SERVICE FUND BUDGET - 2018 BOND

ASSESSMENTS RECAP - PARCEL A - MARINA BAY & BOTANICA LAKES

ASSESSMENTS RECAP - PARCELS B & D/E - BRIDGETOWN & SOMERSET

ASSESSMENTS RECAP - WCI PARCELS

ASSESSMENTS RECAP - OTHER PARCELS

GENERAL FUND METHODOLOGY

2014 BOND METHODOLOGY

2018 BOND METHODOLOGY

ON ROLL ASSESSMENT COMPARISON

REVENUES

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

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

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 categories.	

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 financial 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 maintenance or construction.	

32	ELECTRICITY	
	Electric 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 Permit	

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

38	CAPITAL OUTLAY - SMALL	
	Small, miscellaneous 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 vegetation 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 maintenance 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 2021/2022
October 1, 2021 - September 30, 2022

 REVENUES		
GENERAL FUND ON ROLL ASSESSMENT	
GENERAL FUND DIRECT BILL ASSESSMENT - WCI	
DEBT ON ROLL ASSESSMENT	
DEBT DIRECT BILL ASSESSMENT - WCI	
 OTHER INCOME / CARRYOVER BALANCE		
 Total Revenues		

 	TOTAL		
495,324	
12,096	
3,120,823	
325,265	
 	15,000	
  $	3,968,508  	

EXPENDITURES	
PAYROLL TAX EXPENSE	
SUPERVISOR FEES	
ENGINEERING	
MANAGEMENT	
LEGAL	
ASSESSMENT ROLL	
ANNUAL AUDIT	
ARBITRAGE REBATE FEE	
INSURANCE	
LEGAL ADVERTISING	
MISCELLANEOUS	
POSTAGE	
OFFICE SUPPLIES	
DUES & SUBSCRIPTIONS	
TRUSTEE FEES	
CONTINUING DISCLOSURE FEE	
AMORTIZATION SCHEDULES	
WEBSITE	
PROFESSIONAL FEE & PERMITS	
TREELINE PRESEVE MAINT - EXOTICS	
DRI TRAFFIC MONITORING	
ENVIROMENTAL CONSULTING - PASSARELLA	
PANTHER MITIGATION MAINT - EXOTICS	
STREET LIGHTING - UTILITY & MAINT	
CAPITAL OUTLAY - SMALL	
COUNTY APPRAISER & TAX COLLECTOR FEE	
FLOWWAY MAINT	
MITIGATION MONITORING - (PARCEL C ONLY)	
PRESERVE MAINT - (PARCEL C ONLY)	
LAKE MAINT - (SOMERSET ONLY)	
LAKE BANK EROSION MAINT - (SOMERSET ONLY)	
PRESERVE MAINT - (SOMERSET ONLY)	
INSPECTOR - (SOMERSET ONLY)	
STORMWATER DRAINS INS & MAINT - (SOMERSET ONLY)	
 STORMWATER DRAINS INS - (BRIDGETOWN ONLY)		
 Total Expenditures		

 
880	
11,000	
32,500	
37,452	
23,000	
5,000	
5,350	
2,000	
12,000	
5,500	
3,500	
1,200	
2,300	
175	
30,000	
4,000	
500	
2,000	
1,250	
6,000	
10,000	
20,000	
80,000	
15,000	
1,000	
10,000	
4,600	
0	
10,800	
46,100	
36,500	
35,000	
25,500	
20,000	
 	2,500	
  $	502,607  	

 EXCESS / (SHORTFALL)	

DEBT PAYMENTS (2014)	
DEBT PAYMENTS (2018)	
MISCELLANEOUS DEBT EXPENSE	

 BALANCE	

  $	3,465,901  

(788,905)	
(2,532,350)	
0	

  $	144,646  

DISCOUNTS FOR EARLY PAYMENTS	(144,646)

 NET EXCESS / (SHORTFALL)	$	-	

DETAILED TOTAL FISCAL YEAR 2021/2022
October 1, 2021 - September 30, 2022

GENERAL FUND

DEBT - SERIES 2014

DEBT - SERIES 2018

  $ 615,368 	$ 192,855  	

DEBT PAYMENTS (2014)	
DEBT PAYMENTS (2018)	
MISCELLANEOUS DEBT EXPENSE	

(596,050)	(192,855)	
0	0	
0	0	

0	
(2,532,350)	
0	

(788,905)	
(2,532,350)	
0	

  $  19,318 	$	-	     	

(19,318)	-	

  $	-		$	-		

   A-1 & A-2		B		

 REVENUES		
GENERAL FUND ON ROLL ASSESSMENT	
GENERAL FUND DIRECT BILL ASSESSMENT - WCI	
DEBT ON ROLL ASSESSMENT	
DEBT DIRECT BILL ASSESSMENT - WCI	
 OTHER INCOME / CARRYOVER BALANCE		
 Total Revenues		

495,324	
12,096	
0	
0	
 	15,000	
  $	522,420  	

 	A-1 & A-2	    	TOTAL	

495,324	
12,096	
3,120,823	
325,265	
 	15,000	
  $  3,968,508  	

0	0	0
0	0	0
482,958	0	2,637,865
132,410	192,855	0
 	0	0	0
  $ 615,368   $ 192,855       $	2,637,865  

 EXPENDITURES		
PAYROLL TAX EXPENSE	
SUPERVISOR FEES	
ENGINEERING	
MANAGEMENT	
LEGAL	
ASSESSMENT ROLL	
ANNUAL AUDIT	
ARBITRAGE REBATE FEE	
INSURANCE	
LEGAL ADVERTISING	
MISCELLANEOUS	
POSTAGE	
OFFICE SUPPLIES	
DUES & SUBSCRIPTIONS	
TRUSTEE FEES	
CONTINUING DISCLOSURE FEE	
AMORTIZATION SCHEDULES	
WEBSITE	
PROFESSIONAL FEE & PERMITS	
TREELINE PRESEVE MAINT - EXOTICS	
DRI TRAFFIC MONITORING	
ENVIROMENTAL CONSULTING - PASSARELLA	
PANTHER MITIGATION MAINT - EXOTICS	
STREET LIGHTING - UTILITY & MAINT	
CAPITAL OUTLAY - SMALL	
COUNTY APPRAISER & TAX COLLECTOR FEE	
FLOWWAY MAINT	
MITIGATION MONITORING - (PARCEL C ONLY)	
PRESERVE MAINT - (PARCEL C ONLY)	
LAKE MAINT - (SOMERSET ONLY)	
LAKE BANK EROSION MAINT - (SOMERSET ONLY)	
PRESERVE MAINT - (SOMERSET ONLY)	
INSPECTOR - (SOMERSET ONLY)	
STORMWATER DRAINS INS & MAINT - (SOMERSET ONLY)	
 STORMWATER DRAINS INS - (BRIDGETOWN ONLY)		
 Total Expenditures		

880	
11,000	
32,500	
37,452	
23,000	
5,000	
5,350	
2,000	
12,000	
5,500	
3,500	
1,200	
2,300	
175	
30,000	
4,000	
500	
2,000	
1,250	
6,000	
10,000	
20,000	
80,000	
15,000	
1,000	
10,000	
4,600	
0	
10,800	
46,100	
36,500	
35,000	
25,500	
20,000	
 	2,500	
  $	502,607  	

0	0	
0	0	
0	0	
0	0	
0	0	
0	0	
0	0	
0	0	
0	0	
0	0	
0	0	
0	0	
0	0	
0	0	
0	0	
0	0	
0	0	
0	0	
0	0	
0	0	
0	0	
0	0	
0	0	
0	0	
0	0	
0	0	
0	0	
0	0	
0	0	
0	0	
0	0	
0	0	
0	0	
0	0	
 	0		0	
   $	-		$	-		

0	
0	
0	
0	
0	
0	
0	
0	
0	
0	
0	
0	
0	
0	
0	
0	
0	
0	
0	
0	
0	
0	
0	
0	
0	
0	
0	
0	
0	
0	
0	
0	
0	
0	
 	0	
   $	-		

880	
11,000	
32,500	
37,452	
23,000	
5,000	
5,350	
2,000	
12,000	
5,500	
3,500	
1,200	
2,300	
175	
30,000	
4,000	
500	
2,000	
1,250	
6,000	
10,000	
20,000	
80,000	
15,000	
1,000	
10,000	
4,600	
0	
10,800	
46,100	
36,500	
35,000	
25,500	
20,000	
 	2,500	
  $	502,607  	

 EXCESS / (SHORTFALL)			  $	19,813  				  $	2,637,865  		  $  3,465,901  	
		0							
		0							

		0				

 BALANCE			  $	19,813  				$	105,515  		  $	144,646  	
DISCOUNTS FOR EARLY PAYMENTS		(19,813)				(105,515)		(144,646)	
 NET EXCESS / (SHORTFALL)			  $	-					  $	-			  $	-		

		FISCAL YEAR 2019/2020 ACTUAL *		FISCAL YEAR 2020/2021 ANNUAL BUDGET		FISCAL YEAR 2021/2022 ANNUAL BUDGET		

LARGE VARIANCE EXPLANATION	
									
REVENUES									

GENERAL FUND ON ROLL ASSESSMENT		
527,234		
506,827		
495,324		More platted lots on roll and assessment raised because carryover has been depleted	

GENERAL FUND DIRECT BILL ASSESSMENT - LENNAR		
14,818		
14,037		
12,096		
More lots on roll - results in less direct billed	
GENERAL FUND DIRECT BILL ASSESSMENT - OTHER		0		0		0			

DEBT ON ROLL ASSESSMENT		
3,110,356		
3,116,749		
3,120,823		
More lots on roll - results in less direct billed	

DEBT DIRECT BILL ASSESSMENT - WCI		
471,039		
519,657		
325,265		
More lots on roll - results in less direct billed	
PREPAYMENTS		0		0		0			
MISCELLANEOUS DEBT INCOME		0		0		0			
GENERAL FUND INTEREST INCOME/OTHER INCOME		18,152		0		0			

GENERAL FUND OTHER REVENUES/CARRYOVER BALANCE		
0		
0		
15,000		Carryover Funds Being Used To Reduce
Assessments	
									
Total Revenues		$  4,141,599		$	4,157,270		$	3,968,508			
EXPENDITURES									
PAYROLL TAX EXPENSE		520		880		880			
SUPERVISOR FEES		6,800		11,000		11,000			
ENGINEERING		37,324		32,500		32,500		0	
MANAGEMENT		36,108		36,936		37,452		Annual CPI increase in contract	
LEGAL		15,805		23,500		23,000		(500)	
ASSESSMENT ROLL		5,000		5,000		5,000			
ANNUAL AUDIT		5,350		5,600		5,350		Accepted Amount For 2020/2021 Audit	
ARBITRAGE REBATE FEE		1,000		2,500		2,000			
INSURANCE		11,186		12,500		12,000			
LEGAL ADVERTISING		3,803		5,500		5,500			
MISCELLANEOUS		1,812		3,500		3,500			
POSTAGE		352		1,300		1,200			
OFFICE SUPPLIES		963		2,300		2,300			
DUES & SUBSCRIPTIONS		175		175		175			
TRUSTEE FEES		27,174		31,000		30,000			
CONTINUING DISCLOSURE FEE		3,000		4,000		4,000			
AMORTIZATION SCHEDULES		300		500		500			
WEBSITE		2,000		2,000		2,000			
PROFESSIONAL FEE & PERMITS		0		1,500		1,250			
TREELINE PRESEVE MAINT - EXOTICS		0		7,500		6,000		Last Expenditure Was In 2015	
DRI TRAFFIC MONITORING		9,177		0		10,000		Expenditure Occurs Every Two Years	
ENVIROMENTAL CONSULTING - PASSARELLA		19,070		20,000		20,000			
PANTHER MITIGATION MAINT - EXOTICS		90,569		80,000		80,000			
STREET LIGHTING - UTILITY & MAINT		14,267		14,200		15,000			
CAPITAL OUTLAY - SMALL		0		1,000		1,000			
COUNTY APPRAISER & TAX COLLECTOR FEE		7,770		10,000		10,000			
FLOWWAY MAINT		0		4,600		4,600			
									
MITIGATION MONITORING - (PARCEL C ONLY)		0		6,200		0		Last Expenditure Was In 2018	
PRESERVE MAINT - (PARCEL C ONLY)		8,827		10,800		10,800			
									
LAKE MAINT - AQAUTIC CONTROL - (SOMERSET ONLY)		46,068		46,100		46,100			
LAKE BANK EROSION MAINT - (SOMERSET ONLY)		39,726		36,500		36,500			
PRESERVE MAINT - (SOMERSET ONLY)		35,000		35,000		35,000			
FIELD INSPECTOR - (SOMERSET ONLY)		24,930		24,000		25,500		FY 20/21 Expenditure Through 3/21 Is $12,548	
STORMWATER DRAINS INS & MAINT - (SOMERSET ONLY)		5,560		20,000		20,000			
									
STORMWATER DRAINS INS - (BRIDGETOWN ONLY)		0		2,500		2,500			
									
Total Expenditures		459,636		500,591		502,607			
									
EXCESS / (SHORTFALL)		$ 3,681,963		$	3,656,679		$	3,465,901			
									
DEBT PAYMENTS (2014)		(923,131)		(979,011)		(788,905)			
DEBT PAYMENTS (2018)		(2,532,900)		(2,532,725)		(2,532,350)			
MISCELLANEOUS DEBT EXPENSE		0		-		-			
									
BALANCE		$	225,932		$	144,943		$	144,646			

DISCOUNTS FOR EARLY PAYMENTS		
(136,867)		
(144,943)		
(144,646)		Higher assessments on roll results in higher
discount potential	
									
NET EXCESS / (SHORTFALL)		$	89,065		$	-		$	-			

BUDGET COMPARISON
ARBORWOOD COMMUNITY DEVELOPMENT DISTRICT

1

2
3

4

5
6
7
8

9

10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36

37

38

39

40

41

42

43

44

45

46

47

48

* Un-audited figures

GENERAL FUND FISCAL YEAR 2021/2022
October 1, 2021 - September 30, 2022

FISCAL YEAR	
2020/2021	
        ANNUAL BUDGET		

FISCAL YEAR	
2021/2022	
        ANNUAL BUDGET		

REVENUES	
ON ROLL ASSESSMENTS	
DIRECT BILL ASSESSMENTS - WCI	
INTEREST INCOME	
OTHER INCOME / CARRYOVER BALANCE	

 	
506,827	
14,037	
0	
0	

 	
495,324	
12,096	
0	
15,000	

 Total Revenues	

EXPENDITURES	
PAYROLL TAX EXPENSE	
SUPERVISOR FEES	
ENGINEERING	
MANAGEMENT	
LEGAL	
ASSESSMENT ROLL	
ANNUAL AUDIT	
ARBITRAGE REBATE FEE	
INSURANCE	
LEGAL ADVERTISING	
MISCELLANEOUS	
POSTAGE	
OFFICE SUPPLIES	
DUES & SUBSCRIPTIONS	
TRUSTEE FEES	
CONTINUING DISCLOSURE FEE	
AMORTIZATION SCHEDULES	
WEBSITE	
PROFESSIONAL FEE & PERMITS	
TREELINE PRESEVE MAINT - EXOTICS	
DRI TRAFFIC MONITORING	
ENVIROMENTAL CONSULTING - PASSARELLA	
PANTHER MITIGATION MAINT - EXOTICS	
STREET LIGHTING - UTILITY & MAINT	
CAPITAL OUTLAY - SMALL	
COUNTY APPRAISER & TAX COLLECTOR FEE	
FLOWWAY MAINT	
MITIGATION MONITORING - (PARCEL C ONLY)	
PRESERVE MAINT - (PARCEL C ONLY)	
LAKE MAINT - AQAUTIC CONTROL - (SOMERSET ONLY)	
LAKE BANK EROSION MAINT - (SOMERSET ONLY)	
PRESERVE MAINT - (SOMERSET ONLY)	
FIELD INSPECTOR - (SOMERSET ONLY)	
STORMWATER DRAINS INS & MAINT - (SOMERSET ONLY)	

STORMWATER DRAINS INS - (BRIDGETOWN ONLY)		2,500		2,500	
 Total Expenditures			  $	500,591  		  $	502,607  	
 EXCESS / (SHORTFALL)			  $	20,273  		  $	19,813  	
DISCOUNTS FOR EARLY PAYMENTS		(20,273)		(19,813)	
 NET EXCESS / (SHORTFALL)	

Approximate Fund Balance as of 9-30-2021 = 200,000.00		  $	-			  $	-		

7

880	
11,000	
32,500	
36,936	
23,500	
5,000	
5,600	
2,500	
12,500	
5,500	
4,000	
1,300	
2,300	
175	
31,000	
4,000	
500	
1,500	
1,500	
7,500	
0	
20,000	
80,000	
14,200	
1,000	
10,000	
4,600	
6,200	
10,800	
46,100	
36,500	
35,000	
24,000	
20,000	

  $	520,864  

  $	522,420  

880	
11,000	
32,500	
37,452	
23,000	
5,000	
5,350	
2,000	
12,000	
5,500	
3,500	
1,200	
2,300	
175	
30,000	
4,000	
500	
2,000	
1,250	
6,000	
10,000	
20,000	
80,000	
15,000	
1,000	
10,000	
4,600	
0	
10,800	
46,100	
36,500	
35,000	
25,500	
20,000	

2014 DEBT SERVICE FUND FISCAL YEAR 2021/2022
October 1, 2021 - September 30, 2022

                                       2014A-1		
FISCAL YEAR	
2021/2022	
   ANNUAL BUDGET 	

                                       2014A-2		
FISCAL YEAR	
2021/2022	
   ANNUAL BUDGET 	

 REVENUES		
Net On Roll Assessments	
 Direct Bill Assessments - WCI		
 Total Revenues		

381,537	
 	108,963	
  $	490,500  	

 REVENUES		
Net On Roll Assessments	
 Direct Bill Assessments - WCI		
 Total Revenues		

82,102	
 	23,448	
  $	105,550  	

 EXPENDITURES		
Principal Payments	
Interest Payments	
 Miscellaneous		
Total Expenditures	

180,000	
310,500	
 	0	
$	490,500	

 EXPENDITURES		
Principal Payments	
Interest Payments	
 Miscellaneous		
Total Expenditures	

40,000	
65,550	
 	0	
$	105,550	

 	 	 	

 Excess / (Shortfall)	

  $	-  

 Excess / (Shortfall)	

  $	-  

*Note: Excess goes to increase bond fund balance

 	Series 2014 A-1 Bond Information		
Initial Par Amount =	$4,939,888	
Maturity Par Amount =	$5,430,000	
Interest Rate =	6.90%	
Issue Date =	Dec 2014	
Maturity Date =	May 2036	
Annual Principal Payments Due =	May 1st	
Annual Interest Payments Due =	May 1st & Nov 1st	
Par Amount As Of 1/1/21 =	$4,755,000	

 	Series 2014 A-2 Bond Information		
Initial Par Amount =	$1,041,652	
Maturity Par Amount =	$1,145,000	
Interest Rate =	6.90%	
Issue Date =	Dec 2014	
Maturity Date =	May 2036	
Annual Principal Payments Due =	May 1st	
Annual Interest Payments Due =	May 1st & Nov 1st	
Par Amount As Of 1/1/21 =	$1,005,000	

 	2014 B		
	FISCAL YEAR	
	2021/2022	
	   ANNUAL BUDGET 	

 REVENUES			
Net On Roll Assessments	0	
 Direct Bill Assessments - WCI		 	192,855	
 Total Revenues		  $	192,855  	

 EXPENDITURES		
Principal Payments	
Interest Payments	
 Miscellaneous		
 Total Expenditures		

0		
192,855		
 	0		
  $	192,855  	**	

 Excess / (Shortfall)		$	-  

**Note: Based on current bond balance, actual amount will be lower as payoff checks are 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 1/1/21 =	$2,795,000	

FINAL BUDGET
ARBORWOOD COMMUNITY DEVELOPMENT DISTRICT 2018 DEBT SERVICE FUND
FISCAL YEAR 2021/2022
October 1, 2021 - September 30, 2022

2018 A-1 & A-2	
FISCAL YEAR	
2021/2022	
ANNUAL BUDGET	

Series 2018 A-1 Bond Information	
Original Par Amount =	$24,465,000	
Average Interest Rate =	3.02%	
Maturity Date =	May 2036	
Annual Principal Payments Due =	May 1st	
Annual Interest Payments Due =	May 1st & November 1st	
Par Amount As Of 1-1-21 =	$22,135,000	

REVENUES	
Net On Roll Assessments	
Total Revenues	

EXPENDITURES	
Principal Payments A-1	
Interest Payments A-1	
Principal Payments A-2	
Interest Payments A-2	
 Miscellaneous / Prepayment		
Total Expenditures	

2,532,350

Excess / (Shortfall)

$	2,532,350

1,125,000	
677,280	
345,000	
342,572	
 	42,498	
$	2,532,350	

Original Par Amount =	$8,740,000	
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 1-1-21 =	$7,600,000	

$	-

Series 2018 A-2 Bond Information

Assessment Recap - Parcel A Marina Bay & Botanica Lakes
Fiscal Year 2021/2022 October 1, 2021 - September 30, 2022

PARCEL	PRODUCT	TOTAL	TOTAL GROSS	TOTAL GROSS	TOTAL GROSS	
	TYPE	UNITS	O&M	DEBT	ASSESSMENTS	
A	Villa / Townhome	240	12,152.84	71,280.00	83,432.84	
A	40' SF	365	18,482.44	136,145.00	154,627.44	
A	40' SF - PO	2	101.27	0.00	101.27	
A	45' SF	269	13,621.31	104,910.00	118,531.31	
A	45' SF / Villa *	6	303.82	2,340.00	2,643.82	
A	45' SF - PO	1	50.64	0.00	50.64	
A	52' SF	564	28,559.17	232,932.00	261,491.17	
A	52' SF - PO	1	50.64	0.00	50.64	
A	62' SF	33	1,671.02	14,949.00	16,620.02	
Total		1,481	74,993.15	562,556.00	637,549.15	

ON ROLL GROSS	
PER UNIT TOTAL	
$	347.64	
$	423.64	
$	50.64	
$	440.64	
$	440.64	
$	50.64	
$	463.64	
$	50.64	
$	503.64	

 PARCEL A - MARINA BAY & BOTANICA LAKES	

MARINA BAY

PARCEL	PRODUCT	UNITS	O&M GROSS	DEBT GROSS	TOTAL GROSS	
	TYPE					
A	Villa / Townhome	240	12,152.84	71,280.00	83,432.84	
A	40' SF	0	0.00	0.00	0.00	
A	40' SF - PO	0	0.00	0.00	0.00	
A	45' SF	269	13,621.31	104,910.00	118,531.31	
A	45' SF / Villa *	6	303.82	2,340.00	2,643.82	
A	45' SF - PO	1	50.64	0.00	50.64	
A	52' SF	247	12,507.30	102,011.00	114,518.30	
A	52' SF - PO	0	0.00	0.00	0.00	
A	62' SF	33	1,671.02	14,949.00	16,620.02	
Total		796	40,306.92	295,490.00	335,796.92	

BOTANICA LAKES	

PARCEL	PRODUCT	UNITS	O&M GROSS	DEBT GROSS	TOTAL GROSS	
	TYPE					
A	Villa / Townhome	0	0.00	0.00	0.00	
A	40' SF	365	18,482.44	136,145.00	154,627.44	
A	40' SF - PO	2	101.27	0.00	101.27	
A	45' SF	0	0.00	0.00	0.00	
A	45' SF - PO	0	0.00	0.00	0.00	
A	52' SF	317	16,051.88	130,921.00	146,972.88	
A	52' SF - PO	1	50.64	0.00	50.64	
A	62' SF	0	0.00	0.00	0.00	
Total		685	34,686.23	267,066.00	301,752.23	

	PO = Paid Off. There are a few home owners that have paid their bonds offs.	
*	The District’s methodology allocates assessments based on the size of the lot, not the structure constructed on the lot	
	size.  As a result, even though the dwellings constructed on these six lots are Villas, the lots are 45’ lots and are	
	allocated assessments based on the lot.	

Assessment Recap - Parcels B & D/E Bridgetown & Somerset
Fiscal Year 2021/2022 October 1, 2021 - September 30, 2022
 PARCELS B & D/E - BRIDGETOWN & SOMERSET	

BRIDGETOWN

PARCEL	PRODUCT	UNITS	O&M GROSS	DEBT GROSS	TOTAL GROSS	
	TYPE				ASSESSMENT	
B	MF - (2)	66	6,057.96	84,216.00	90,273.96	
B	MF - (3)	36	3,304.34	36,180.00	39,484.34	
B	SF 42' - (1)	186	17,072.43	90,768.00	107,840.43	
B	SF 42' - (3)	39	3,579.70	39,195.00	42,774.70	
B	SF 55' - (1)	232	21,294.64	151,728.00	173,022.64	
B	SF 55' - (2)	0	0.00	0.00	0.00	
B	SF 55' - (3)	71	6,516.89	71,284.00	77,800.89	
B	SF 67' - (1)	130	11,932.34	103,480.00	115,412.34	
B	SF 67' - (2)	38	3,487.92	48,488.00	51,975.92	
B	SF 67' - (3)	90	8,260.85	90,360.00	98,620.85	
B	SF 67' - (4)	33	3,028.98	47,784.00	50,812.98	
B	SF 75' - (1)	0	0.00	0.00	0.00	
B	SF 75' - (2)	34	3,120.77	49,164.00	52,284.77	
B	SF 75' - (3)	3	275.36	3,522.00	3,797.36	
B	SF 75' - (4)	27	2,478.26	41,364.00	43,842.26	
Total		985	90,410	857,533	947,943	

 	
GROSS	
PER UNIT TOTAL	
$	1,367.79	
$	1,096.79	
$	579.79	
$	1,096.79	
$	745.79	
$	-	
$	1,095.79	
$	887.79	
$	1,367.79	
$	1,095.79	
$	1,539.79	
$	-	
$	1,537.79	
$	1,265.79	
$	1,623.79	

SOMERSET

PARCEL	PRODUCT	UNITS	O&M GROSS	DEBT GROSS	TOTAL GROSS	
	TYPE				ASSESSMENT	
D/E	MF - (1)	43	11,475.55	21,414.00	32,889.55	
D/E	MF - (2)	123	32,825.42	156,948.00	189,773.42	
D/E	MF - (3)	27	7,205.58	27,135.00	34,340.58	
D/E	MF - (4)	27	7,205.58	39,096.00	46,301.58	
D/E	SF 55' - (1)	78	20,816.12	51,012.00	71,828.12	
D/E	SF 55' - (2)	126	33,626.04	160,776.00	194,402.04	
D/E	SF 55' - (3)	46	12,276.17	46,184.00	58,460.17	
D/E	SF 67' - (1)	96	25,619.84	76,416.00	102,035.84	
D/E	SF 67' - (2)	101	26,954.21	128,876.00	155,830.21	
D/E	SF 67' - (3)	53	14,144.29	53,212.00	67,356.29	
D/E	SF 67' - (4)	30	8,006.20	43,440.00	51,446.20	
D/E	SF 67' - (5)	3	800.62	0.00	800.62	
D/E	SF 75' - (1)	57	15,211.78	50,673.00	65,884.78	
D/E	SF 75' - (2)	77	20,549.25	111,342.00	131,891.25	
D/E	SF 75' - (3)	27	7,205.58	31,698.00	38,903.58	
D/E	SF 75' - (4)	39	10,408.06	59,748.00	70,156.06	
D/E	SF 75' - (5)	1	266.87	0.00	266.87	
Total		954	254,597	1,057,970	1,312,567	

 	
GROSS	
PER UNIT TOTAL	
$	764.87	
$	1,542.87	
$	1,271.87	
$	1,714.87	
$	920.87	
$	1,542.87	
$	1,270.87	
$	1,062.87	
$	1,542.87	
$	1,270.87	
$	1,714.87	
$	266.87	
$	1,155.87	
$	1,712.87	
$	1,440.87	
$	1,798.87	
$	266.87	

(1) Full 2005A-2 Assessments and Paid Off 2006A-3 Assessments	
(2) Full 2005A-2 Assessments and Full 2006A-3 Assessments	
(3) Full 2005A-2 Assessments and Partial Buydown 2006A-3 Assessments	
(4) Full 2005A-2 Assessments, Full 2006A-3 Assessments and Full 2006A-2 Assessments	
(5) All Bonds Paid Off - Still Pay O&M	

11

Assessment Recap - WCI Parcel
Fiscal Year 2021/2022 October 1, 2021 - September 30, 2022

 WCI PARCEL	

PARCEL	PRODUCT	TOTAL	ON ROLL	DIRECT BILL	
	TYPE	UNITS	UNITS	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	ON ROLL	O&M GROSS	SERIES 2014 GROSS ON ROLL	
	TYPE	UNITS	ON ROLL	A-1 & A-2 (Combined)	
C	6 - plex	54	3,581.12	39,200.44	
C	4 - plex	40	2,652.68	29,037.37	
C	46' SF	62	4,111.66	55,939.09	
C	52' SF	219	14,523.44	208,947.96	
C	67' SF	129	8,554.90	149,833.07	
Total		504	33,424	482,958	

ON ROLL GROSS	
PER UNIT TOTAL	
$	792.25	
$	792.25	
$	968.56	
$	1,020.42	
$	1,227.82	

WCI HOMES DIRECT BILL

PARCEL	PRODUCT	DIRECT BILL	O&M NET	SERIES 2014 NET DIRECT BILL	
	TYPE	UNITS	DIRECT BILL	A-1 & A-2 (Combined)	
C	6 - plex	66	4,201.85	45,995.19	
C	4 - plex	124	7,894.39	86,415.20	
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	12,096	132,410	

Arborwood Community Development District Assessment Recap - Other Parcels
Fiscal Year 2021/2022 October 1, 2021 - September 30, 2022

 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	TOTAL GROSS
ON ROLL	

D/E	
Golf Course	
116	
37,249.60	
123,556.00	
160,805.60	
G	Neighborhood Retail	21	2,820.28	21,850.00	24,670.28	
H-1	Retail/ Commercial	11	1,498.52	11,900.00	13,398.52	
H-2	RE Office	2	330.77	2,500.00	2,830.77	
Total		151	41,899	159,806	201,705	

 	
160,805.60
24,670.28
13,398.52
2,830.77

$
$
$
$

ON ROLL GROSS TOTAL

ANNUAL ASSESSMENT METHODOLOGY - GENERAL FUND O&M FISCAL YEAR 2021/2022
OCTOBER 1, 2021 - SEPTEMBER 30, 2022

Total Shared O&M Expenditures	

$   311,207.00	
A	

Allocation of Expenditures and Assessment Per Unit

		Allocation Per Parcel based on Gross Acreage	Assessment Per Unit	
			
B	
A*B=C	
C/96%	
D	
C/D=E	
E/96%	

Tract	
Parcel	
Gross Acreage	
% of Total Acreage	Allocation of
Expenditures	Total Expenditures
Grossed up (on Roll)	
Projected Units	
Net Assmt per Unit	Gross Assmt per
Unit (If On Roll)	
1	A	560.00	23.13%	$	71,993	$	74,993	1,481	$	48.61	$	50.64	
2	B	655.68	27.09%	$	84,294	$	87,806	985	$	85.58	$	89.14	
2	D/E	794.42	32.82%	$	102,130	$	106,386	954	$	107.05	$	111.52	
2	C	259.67	10.73%	$	33,383	$	34,774	694	$	48.10	$	50.11	
Total Residential Land Uses	2,269.77	93.76%	$	291,801	$	303,959	4,114	Gross Total Assmt
(If On Roll)	
2	Golf Course (part of Tract 2 Parcel D/E)	116.23	4.80%	$	14,942		15,565.10	
3	Neighborhood Retail-G	21.06	0.87%	$	2,707		2,820.28	
4	Retail/ Commercial H-1	11.19	0.46%	$	1,439		1,498.52	
5	RE Office-H-2	2.47	0.10%	$	318		330.77	
Total Non-Residential Land Uses	150.95	6.24%	$	19,406		
Grand Total (Gross)	2,420.72	100.00%	$	311,207		

Total -Somerset Only- O&M Expenditures	

$   163,100.00	

Tract	
Parcel	
Gross Acreage	
% of Total Acreage	Allocation of
Expenditures	Total Expenditures
Grossed up (on Roll)	
Projected Units	
Net Assmt per Unit	Gross Assmt per
Unit (If On Roll)	
2	D/E	794.42	87.24%	$	142,283	$	148,211	954	$	149.14	$	155.36	
2	Golf Course (part of Tract 2
Parcel D/E)	116.23	12.76%	$	20,817	$	21,685		21,684.50	
Totals	
910.65	
100.00%	
$	163,100	
$	169,896		

Total -Parcel C Only O&M Expenditures	

$	10,800.00	

Tract	
Parcel	
Gross Acreage	
% of Total Acreage	Allocation of
Expenditures	Total Expenditures
Grossed up (on Roll)	
Projected Units	
Net Assmt per Unit	Gross Assmt per
Unit (If On Roll)	
2	C	259.67	100.00%	$	10,800	$	11,250	694	$	15.56	$	16.21	

Total -Bridgetown Only O&M Expenditures	

$	2,500.00	

Tract	
Parcel	
Gross Acreage	
% of Total Acreage	Allocation of
Expenditures	Total Expenditures
Grossed up (on Roll)	
Projected Units	
Net Assmt per Unit	Gross Assmt per
Unit (If On Roll)	
2	B	655.68	100.00%	$	2,500	$	2,604	985	$	2.54	$	2.64	

ANNUAL ASSESSMENT METHODOLOGY - 2014 BOND DEBT SERVICE FISCAL YEAR 2021/2022
OCTOBER 1, 2021 - SEPTEMBER 30, 2022

Net 2014 A1 & A2 Principal & Interest
Payment Due:	
Net Total MADs	
% Difference	*	
$	596,050.00	$	598,173.89	99.645%		

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	$	725.93	$	39,200.44	$	45,995	
PARCEL C - 4 - Plex	164	40	$	725.93	$	29,037.37	$	86,415	
PARCEL C - 46' Single Family	62	62	$	902.24	$	55,939.09	$	-	
PARCEL C - 52' Single Family	219	219	$	954.10	$  208,947.96	$	-	
PARCEL C - 67' Single Family	129	129	$	1,161.50	$  149,833.07	$	-	
						
Grand Total	694	504		$  482,957.93	$  132,410.39	

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.

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	

ANNUAL ASSESSMENT METHODOLOGY - 2018 BOND DEBT SERVICE FISCAL YEAR 2021/2022

Parcel - Product Type	

Planned Units	

Platted Units
ON Roll	

Gross Annual
M.A.D	
Total Assessments
Platted	

OFF Roll Net	
						
PARCEL A - Villa / Townhome	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'	269	269	390	104,910	0	
PARCEL A - Single Family 45' / Villa *	6	6	390	2,340	0	
PARCEL A - Single Family 45' -PO	1	1	0	0	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		
562,556	
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		
2,478,059	
0	

Category Total MADs from Methodology	
	
71,280	
136,145	
0	
104,910	
2,340	
0	
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	

OCTOBER 1, 2021 - SEPTEMBER 30, 2022

Gross MADs when all platted	
$2,637,865	

GRAND TOTAL	2,637,865	0	2,637,865	

(1) Full 2005A-2 Assessments and Paid Off 2006A-3 Assessments	
(2) Full 2005A-2 Assessments and Full 2006A-3 Assessments	
(3) Full 2005A-2 Assessments and Partial Buydown 2006A-3 Assessments	
(4) Full 2005A-2 Assessments, Full 2006A-3 Assessments and Full 2006A-2 Assessments	
(5) All Bonds Paid Off - Still Pay O&M	

* The District’s methodology allocates assessments based on the size of the lot, not the structure constructed on the lot	
size.   As a result, even though the dwellings constructed on these six lots are Villas, the lots are 45’ lots and are	
allocated assessments based on the lot.	

Arborwood Community Development District On Roll Assessment Comparsion
Fiscal Year 2021/2022 October 1, 2021 - September 30, 2022

Gross	
Fiscal Year 2020/2021	
On Roll Assessment Per Unit	

Gross	
Fiscal Year 2021/2022	
On Roll Assessment Per Unit	

Product	
Type	

Parcel

GL Homes		
A	Villa / Townhome	$352.94	$347.64	
A	40' SF	$428.94	$423.64	
A	40' SF - PO	$55.94	$50.64	
A	45' SF	$445.94	$440.64	
A	45' SF / Villa *	$445.94	$440.64	
A	45' SF - PO	$55.94	$50.64	
A	52' SF	$468.94	$463.64	
A	52' SF - PO	$55.94	$50.64	
A	62' SF	$508.94	$503.64	
*	The District’s methodology allocates assessments based on the size of the lot, not the structure constructed on the lot	
	size.  As a result, even though the dwellings constructed on these six lots are Villas, the lots are 45’ lots and are	
	allocated assessments based on the lot.	
Pulte		
B	MF - (2)	$1,378.51	$1,367.79	
B	MF - (3)	$1,107.51	$1,096.79	
B	SF 42' - (1)	$590.51	$579.79	
B	SF 42' - (3)	$1,107.51	$1,096.79	
B	SF 55' - (1)	$756.51	$745.79	
B	SF 55' - (2)	$0.00	$0.00	
B	SF 55' - (3)	$1,106.51	$1,095.79	
B	SF 67' - (1)	$898.51	$887.79	
B	SF 67' - (2)	$1,378.51	$1,367.79	
B	SF 67' - (3)	$1,106.51	$1,095.79	
B	SF 67' - (4)	$1,550.51	$1,539.79	
B	SF 75' - (1)	$0.00	$0.00	
B	SF 75' - (2)	$1,548.51	$1,537.79	
B	SF 75' - (3)	$1,276.51	$1,265.79	
B	SF 75' - (4)	$1,634.51	$1,623.79	
D/E	MF - (1)	$767.09	$764.87	
D/E	MF - (2)	$1,545.09	$1,542.87	
D/E	MF - (3)	$1,274.09	$1,271.87	
D/E	MF - (4)	$1,717.09	$1,714.87	
D/E	SF 55' - (1)	$923.09	$920.87	
D/E	SF 55' - (2)	$1,545.09	$1,542.87	
D/E	SF 55' - (3)	$1,273.09	$1,270.87	
D/E	SF 67' - (1)	$1,065.09	$1,062.87	
D/E	SF 67' - (2)	$1,545.09	$1,542.87	
D/E	SF 67' - (3)	$1,273.09	$1,270.87	
D/E	SF 67' - (4)	$1,717.09	$1,714.87	
D/E	SF 67' - (5)	$269.09	$266.87	
D/E	SF 75' - (1)	$1,158.09	$1,155.87	
D/E	SF 75' - (2)	$1,715.09	$1,712.87	
D/E	SF 75' - (3)	$1,443.09	$1,440.87	
D/E	SF 75' - (4)	$1,801.09	$1,798.87	
D/E	SF 75' - (5)	$269.09	$266.87	
	(1) Full 2005A-2 Assessments and Paid Off 2006A-3 Assessments	
	(2) Full 2005A-2 Assessments and Full 2006A-3 Assessments	
	(3) Full 2005A-2 Assessments and Partial Buydown 2006A-3 Assessments	
	(4) Full 2005A-2 Assessments, Full 2006A-3 Assessments and Full 2006A-2 Assessments	
	(5) All Bonds Paid Off - Still Pay O&M	
WCI		
C	6 - Plex	$789.26	$792.25	
C	4 - Plex	$789.26	$792.25	
C	46' SF	$961.22	$968.56	
C	52' SF	$1,011.80	$1,020.42	
C	67' SF	$1,214.08	$1,227.82	

Others		
D/E	Golf Course	$161,154.53	$160,805.60	
G	Neighborhood Retail	$24,986.45	$24,670.28	
H-1	Retail/ Commercial	$13,566.52	$13,398.52	
H-2	RE Office	$2,867.86	$2,830.77