Arborwood Community Development District

Proposed Budget Fiscal Year 2025/2026
October 1, 2025 - September 30, 2026

CONTENTS
1 - 3	REVENUE AND EXPENSE DESCRIPTIONS

PROPOSED TOTAL BUDGET

PROPOSED TOTAL BUDGET DETAIL

BUDGET COMPARISON

PROPOSED GENERAL FUND BUDGET

PROPOSED DEBT SERVICE FUND BUDGET - 2014 BOND

PROPOSED DEBT SERVICE FUND BUDGET - 2018 BOND

ASSESSMENTS RECAP - PARCEL A - MARINA BAY & BOTANICA LAKES

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

ASSESSMENTS RECAP - LENNAR 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 Assessments.

3	DEBT ON ROLL ASSESSMENTS
Debt Assessments collected via the property tax roll for Bond Debt

4	DEBT DIRECT BILL ASSESSMENTS
Individual parcels not placed on the tax roll are billed directly by mail for Debt Assessments.

5	DEBT PREPAYMENTS / MISCELLANEOUS PAYMENTS
Debt Assessments used to pay down Bond debt before the required payments by individuals or the District as a whole.

6	GENERAL FUND INTEREST INCOME
Any interest earned on the general fund balance and any item that does not fall into the other income categories is recorded in th

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

EXPENDITURES

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

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

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

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

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

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

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

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

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

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

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

1

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

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

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

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

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

24	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.

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

26	PROFESSIONAL FEE & PERMITS
Permit, survey, etc., cost related to maintenance or construction.

27	TREELINE PRESEVE MAINT - EXOTICS
Removal of exotics annually

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

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

30	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

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

32	CAPITAL OUTLAY - SMALL
Small, miscellaneous construction related to district improvements.

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

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

35	MISCELLANEOUS MAINTENANCE
Any District wide maintenance that does not fit into any of the other maintenance categories.

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

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

38	LAKE MAINT - AQUATIC CONTROL MAINT- (SOMERSET ONLY)
Maintenance of aquatic vegetation in Somerset lakes

2
39	LAKE MAINT - EROSION MAINT- (SOMERSET ONLY)
Maintenance of lake banks from erosion in Somerset lakes

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

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

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

43	LAKE BANK INSPECTION - (SOMERSET ONLY)
Inspection of Lake Banks in Somerset Only

44	LAKE BANK INSPECTION - (BRIDGETOWN ONLY)
Inspection of Lake Banks in Bridgetown only.

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

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

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

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

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

3

TOTAL
FISCAL YEAR 2025/2026
October 1, 2025 - September 30, 2026

REVENUES		TOTAL	
GENERAL FUND ON ROLL ASSESSMENT		539,884	
GENERAL FUND DIRECT BILL ASSESSMENT - LENNAR		0	
DEBT ON ROLL ASSESSMENT		3,199,449	
DEBT DIRECT BILL ASSESSMENT - LENNAR		0	
 OTHER INCOME / CARRYOVER BALANCE				17,000	
Total Revenues		$	3,756,334	

EXPENDITURES			
PAYROLL TAX EXPENSE		880	
SUPERVISOR FEES		11,000	
ENGINEERING		50,000	
MANAGEMENT		42,084	
LEGAL		19,000	
ASSESSMENT ROLL		5,000	
ANNUAL AUDIT		5,450	
ARBITRAGE REBATE FEE		1,000	
INSURANCE		13,000	
LEGAL ADVERTISING		5,250	
MISCELLANEOUS		3,200	
POSTAGE		1,125	
OFFICE SUPPLIES		2,275	
DUES & SUBSCRIPTIONS		175	
TRUSTEE FEES		22,500	
CONTINUING DISCLOSURE FEE		3,000	
AMORTIZATION SCHEDULES		500	
WEBSITE		2,000	
PROFESSIONAL FEE & PERMITS		1,250	
TREELINE PRESEVE MAINT - EXOTICS		0	
DRI TRAFFIC MONITORING		5,000	
ENVIROMENTAL CONSULTING - PASSARELLA		23,000	
PANTHER MITIGATION MAINT - EXOTICS		80,000	
STREET LIGHTING - UTILITY & MAINT		0	
CAPITAL OUTLAY - SMALL		1,000	
COUNTY APPRAISER & TAX COLLECTOR FEE		10,000	
FLOWWAY MAINT		10,600	
PRESERVE MAINT - (PARCEL C ONLY)		7,000	
LAKE MAINT - (SOMERSET ONLY)		50,000	
LAKE BANK EROSION MAINT - (SOMERSET ONLY)		47,000	
PRESERVE MAINT - (SOMERSET ONLY)		37,000	
INSPECTOR - (SOMERSET ONLY)		25,500	
STORMWATER DRAINS INS & MAINT - (SOMERSET ONLY)		30,000	
LAKE BANK INSPECTION - (SOMERSET ONLY)		7,500	
LAKE BANK INSPECTION - (BRIDGETOWN ONLY)		6,500	
 STORMWATER DRAINS INS - (BRIDGETOWN ONLY)				6,500	
Total Expenditures		$	535,289	
			
EXCESS / (SHORTFALL)		$	3,221,045	

DEBT PAYMENTS (2014)		
(543,245)	
DEBT PAYMENTS (2018)		(2,528,226)	
MISCELLANEOUS DEBT EXPENSE		0	
BALANCE		$	149,573	

DISCOUNTS FOR EARLY PAYMENTS		
(149,573)	
NET EXCESS / (SHORTFALL)		$	-	

DETAILED TOTAL FISCAL YEAR 2025/2026
October 1, 2025 - September 30, 2026

	GENERAL FUND	DEBT - SERIES 2014	DEBT - SERIES 2018		
			A-1 & A-2		B				A-1 & A-2		TOTAL	
REVENUES												
GENERAL FUND ON ROLL ASSESSMENT		539,884	0				0		0		539,884	
GENERAL FUND DIRECT BILL ASSESSMENT - H-2 - last time		0	0				0		0		0	
DEBT ON ROLL ASSESSMENT		0	565,880				0		2,633,569		3,199,449	
DEBT DIRECT BILL ASSESSMENT		0	0				0		0		0	
OTHER INCOME / CARRYOVER BALANCE		17,000	0				0		0		17,000	
Total Revenues		$	556,884		$ 565,880	$		-			$	2,633,569		$	3,756,334	

EXPENDITURES												
PAYROLL TAX EXPENSE		880	0				0		0		880	
SUPERVISOR FEES		11,000	0				0		0		11,000	
ENGINEERING		50,000	0				0		0		50,000	
MANAGEMENT		42,084	0				0		0		42,084	
LEGAL		19,000	0				0		0		19,000	
ASSESSMENT ROLL		5,000	0				0		0		5,000	
ANNUAL AUDIT		5,450	0				0		0		5,450	
ARBITRAGE REBATE FEE		1,000	0				0		0		1,000	
INSURANCE		13,000	0				0		0		13,000	
LEGAL ADVERTISING		5,250	0				0		0		5,250	
MISCELLANEOUS		3,200	0				0		0		3,200	
POSTAGE		1,125	0				0		0		1,125	
OFFICE SUPPLIES		2,275	0				0		0		2,275	
DUES & SUBSCRIPTIONS		175	0				0		0		175	
TRUSTEE FEES		22,500	0				0		0		22,500	
CONTINUING DISCLOSURE FEE		3,000	0				0		0		3,000	
AMORTIZATION SCHEDULES		500	0				0		0		500	
WEBSITE		2,000	0				0		0		2,000	
PROFESSIONAL FEE & PERMITS		1,250	0				0		0		1,250	
TREELINE PRESEVE MAINT - EXOTICS		0	0				0		0		0	
DRI TRAFFIC MONITORING		5,000	0				0		0		5,000	
ENVIROMENTAL CONSULTING - PASSARELLA		23,000	0				0		0		23,000	
PANTHER MITIGATION MAINT - EXOTICS		80,000	0				0		0		80,000	
STREET LIGHTING - UTILITY & MAINT		0	0				0		0		0	
CAPITAL OUTLAY - SMALL		1,000	0				0		0		1,000	
COUNTY APPRAISER & TAX COLLECTOR FEE		10,000	0				0		0		10,000	
FLOWWAY MAINT		10,600	0				0		0		10,600	
PRESERVE MAINT - (PARCEL C ONLY)		7,000	0				0		0		7,000	
LAKE MAINT - (SOMERSET ONLY)		50,000	0				0		0		50,000	
LAKE BANK EROSION MAINT - (SOMERSET ONLY)		47,000	0				0		0		47,000	
PRESERVE MAINT - (SOMERSET ONLY)		37,000	0				0		0		37,000	
INSPECTOR - (SOMERSET ONLY)		25,500	0				0		0		25,500	
STORMWATER DRAINS INS & MAINT - (SOMERSET ONLY)		30,000	0				0		0		30,000	
LAKE BANK INSPECTION - (SOMERSET ONLY)		7,500									7,500	
LAKE BANK INSPECTION - (BRIDGETOWN ONLY)		6,500									6,500	
STORMWATER DRAINS INS - (BRIDGETOWN ONLY)		6,500	0				0		0		6,500	
Total Expenditures	$	535,289	$	-	$	-	$	-	$	535,289	
											
EXCESS / (SHORTFALL)	$	21,595	$ 565,880	$		-		$	2,633,569	$	3,221,045	

DEBT PAYMENTS (2014)		
0	
(543,245)				
0		
0		
(543,245)	
DEBT PAYMENTS (2018)		0	0				0		(2,528,226)		(2,528,226)	
MISCELLANEOUS DEBT EXPENSE		0	0				0		0		0	
BALANCE		$	21,595		$	22,635	$	-	$	105,343		$	149,573	

DISCOUNTS FOR EARLY PAYMENTS		
(21,595)	
(22,635)				
-		
(105,343)		
(149,573)	
NET EXCESS / (SHORTFALL)	$	-	$	-	$	-	$	-	$	-	

		FISCAL YEAR 2023/2024 ACTUAL *		FISCAL YEAR 2024/2025 ANNUAL BUDGET		FISCAL YEAR 2025/2026 ANNUAL BUDGET		

LARGE VARIANCE EXPLANATION	
									
REVENUES									

GENERAL FUND ON ROLL ASSESSMENT		
548,846		
538,773		
539,884			
GENERAL FUND DIRECT BILL ASSESSMENT		0		0		0			
DEBT ON ROLL ASSESSMENT		3,252,397		3,252,284		3,199,449			
DEBT DIRECT BILL ASSESSMENT		0		0		0			
DEBT PREPAYMENTS / MISCELLANEOUS PAYMENTS		0		0		0			
GENERAL FUND INTEREST INCOME/MISC INCOME		0		0		0			

GENERAL FUND OTHER REVENUES/CARRYOVER BALANCE		0		18,000		17,000		Carryover Funds Being Used To Reduce
Assessments	
									
Total Revenues		$  3,801,243		$	3,809,057		$	3,756,334			
EXPENDITURES									
PAYROLL TAX EXPENSE		749		880		880			
SUPERVISOR FEES		9,800		11,000		11,000			
ENGINEERING		7,621		50,000		50,000			
MANAGEMENT		39,720		39,720		42,084		Annual CPI increase in contract	
LEGAL		10,582		22,000		19,000		24/25 Expenditure Through Dec 24 Was $2,856	
ASSESSMENT ROLL		5,000		5,000		5,000			
ANNUAL AUDIT		5,350		5,350		5,450		Estimated Amount For 2024/2025 Audit	
ARBITRAGE REBATE FEE		1,000		2,000		1,000			
INSURANCE		12,371		12,000		13,000		23/24 Expenditure Was $12,466	
LEGAL ADVERTISING		3,132		5,500		5,250			
MISCELLANEOUS		2,772		3,300		3,200			
POSTAGE		624		1,150		1,125			
OFFICE SUPPLIES		800		2,300		2,275			
DUES & SUBSCRIPTIONS		175		175		175			
TRUSTEE FEES		12,739		30,000		22,500			
CONTINUING DISCLOSURE FEE		3,000		4,000		3,000			
AMORTIZATION SCHEDULES		300		500		500			
WEBSITE		2,000		2,000		2,000			
PROFESSIONAL FEE & PERMITS		0		1,250		1,250			
TREELINE PRESEVE MAINT - EXOTICS		6,000		6,000		0		Donating To The City	
DRI TRAFFIC MONITORING		0		10,000		5,000		Expenditure Occurs Every Two Years	
ENVIROMENTAL CONSULTING - PASSARELLA		23,351		22,000		23,000			
PANTHER MITIGATION MAINT - EXOTICS		80,000		80,000		80,000			
STREET LIGHTING - UTILITY & MAINT		79,792		10,000		0			
CAPITAL OUTLAY - SMALL		0		1,000		1,000			
COUNTY APPRAISER & TAX COLLECTOR FEE		10,210		10,000		10,000			
FLOWWAY MAINT		0		4,600		10,600			
MISCELLANEOUS MAINTENANCE		0		0		0			
									
PRESERVE MAINT - (PARCEL C ONLY)		7,000		7,000		7,000		Under $10,000 last 3 years	
									
LAKE MAINT - AQAUTIC CONTROL - (SOMERSET ONLY)		47,450		46,100		50,000			
LAKE BANK EROSION MAINT - (SOMERSET ONLY)		55,444		45,000		47,000			
PRESERVE MAINT - (SOMERSET ONLY)		46,250		35,000		37,000			
FIELD INSPECTOR - (SOMERSET ONLY)		23,759		25,500		25,500			
STORMWATER DRAINS INS & MAINT - (SOMERSET ONLY)		0		20,000		30,000			
LAKE BANK INSPECTION - (SOMERSET ONLY)		5,402		6,500		7,500			
									
LAKE BANK INSPECTION - (BRIDGETOWN ONLY)		6,359		6,500		6,500			
STORMWATER DRAINS INS - (BRIDGETOWN ONLY)		0		2,500		6,500			
									
Total Expenditures		508,752		535,825		535,289			
									
EXCESS / (SHORTFALL)		$ 3,292,491		$	3,273,232		$	3,221,045			
									
DEBT PAYMENTS (2014)		(593,764)		(593,966)		(543,245)			
DEBT PAYMENTS (2018)		(2,527,497)		(2,528,226)		(2,528,226)			
MISCELLANEOUS DEBT EXPENSE		0		-		-			
									
BALANCE		$	171,230		$	151,040		$	149,573			

DISCOUNTS FOR EARLY PAYMENTS		(141,142)		(151,642)		(149,573)		Higher assessments on roll results in higher
discount potential	
									
NET EXCESS / (SHORTFALL)		$	30,088		$	(602)		$	-			

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

	FISCAL YEAR		FISCAL YEAR	
	2024/2025		2025/2026	
	ANNUAL BUDGET		ANNUAL BUDGET	
REVENUES					
ON ROLL ASSESSMENTS		527,357		539,884	
DIRECT BILL ASSESSMENTS - WCI		0		0	
INTEREST INCOME		0		0	
OTHER INCOME / CARRYOVER BALANCE		15,000		17,000	
 Total Revenues			 $	542,357 		 $	556,884 	
EXPENDITURES					
PAYROLL TAX EXPENSE		880		880	
SUPERVISOR FEES		11,000		11,000	
ENGINEERING		50,000		50,000	
MANAGEMENT		40,908		42,084	
LEGAL		20,000		19,000	
ASSESSMENT ROLL		5,000		5,000	
ANNUAL AUDIT		5,350		5,450	
ARBITRAGE REBATE FEE		1,000		1,000	
INSURANCE		13,000		13,000	
LEGAL ADVERTISING		5,250		5,250	
MISCELLANEOUS		3,300		3,200	
POSTAGE		1,150		1,125	
OFFICE SUPPLIES		2,300		2,275	
DUES & SUBSCRIPTIONS		175		175	
TRUSTEE FEES		27,500		22,500	
CONTINUING DISCLOSURE FEE		3,000		3,000	
AMORTIZATION SCHEDULES		500		500	
WEBSITE		2,000		2,000	
PROFESSIONAL FEE & PERMITS		1,250		1,250	
TREELINE PRESEVE MAINT - EXOTICS		6,000		0	
DRI TRAFFIC MONITORING		5,000		5,000	
ENVIROMENTAL CONSULTING - PASSARELLA		22,000		23,000	
PANTHER MITIGATION MAINT - EXOTICS		80,000		80,000	
STREET LIGHTING - UTILITY & MAINT		0		0	
CAPITAL OUTLAY - SMALL		1,000		1,000	
COUNTY APPRAISER & TAX COLLECTOR FEE		10,000		10,000	
FLOWWAY MAINT		4,600		10,600	
PRESERVE MAINT - (PARCEL C ONLY)		7,000		7,000	
LAKE MAINT - AQAUTIC CONTROL - (SOMERSET ONLY)		46,100		50,000	
LAKE BANK EROSION MAINT - (SOMERSET ONLY)		45,000		47,000	
PRESERVE MAINT - (SOMERSET ONLY)		35,000		37,000	
FIELD INSPECTOR - (SOMERSET ONLY)		25,500		25,500	
STORMWATER DRAINS INS & MAINT - (SOMERSET ONLY)		20,000		30,000	
LAKE BANK INSPECTION - (SOMERSET ONLY)		7,500		7,500	
LAKE BANK INSPECTION - (BRIDGETOWN ONLY)		6,500		6,500	
STORMWATER DRAINS INS - (BRIDGETOWN ONLY)		6,500		6,500	
 Total Expenditures			 $	521,263 		 $	535,289 	
 EXCESS / (SHORTFALL)			 $	21,094 		 $	21,595 	
DISCOUNTS FOR EARLY PAYMENTS		(21,094)		(21,595)	
 NET EXCESS / (SHORTFALL)			 $	-			 $	-		
Approximate Fund Balance as of 9-30-2024 = 420,000.00					

	2014A-1			2014A-2	
FISCAL YEAR	FISCAL YEAR
2025/20265	2025/20265
ANNUAL BUDGET	 ANNUAL BUDGET 

REVENUES	 REVENUES	

Net On Roll Assessments	492,885	Net On Roll Assessments	50,360
Direct Bill Assessments	0	 Direct Bill Assessments			0

Total Revenues

$	492,885

 Total Revenues	

 $	50,360

EXPENDITURES	 EXPENDITURES	

Principal Payments	240,000	Principal Payments	20,000
Interest Payments	252,885	 Interest Payments			30,360 Miscellaneous		0	 Miscellaneous				0

Total Expenditures

$	492,885

Total Expenditures

$	50,360

		

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 =	Nov 1st
Annual Interest Payments Due =	May 1st & Nov 1st	Annual Interest Payments Due =	May 1st & Nov 1st
Par Amount As Of 1/1/25 =	$4,005,000	Par Amount As Of 1/1/25 =	$470,000

	2014 B	
FISCAL YEAR 2025/20265 ANNUAL BUDGET

REVENUES		

Net On Roll Assessments		0	
Direct Bill Assessments - Lennar		0	

Total Revenues	$	-	

EXPENDITURES			

Principal Payments		0	
Interest Payments		0	
Miscellaneous		0	

Total Expenditures	$	-	

			
Excess / (Shortfall)	$	-	

Series 2014B Bond Was Paid In Full On 5/2/22			

	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 1/1/23 =	$0	

PROPOSED BUDGET
ARBORWOOD COMMUNITY DEVELOPMENT DISTRICT 2018 DEBT SERVICE FUND
FISCAL YEAR 2025/2026
October 1, 2025 - September 30, 2026

2018 A-1 & A-2

FISCAL YEAR

Series 2018 A-1 Bond Information

2025/2026	Original Par Amount =	$24,465,000	
	  ANNUAL BUDGET 	Average Interest Rate =	3.02%	
		Maturity Date =	May 2036	
 REVENUES			Annual Principal Payments Due =	May 1st	
Net On Roll Assessments	2,528,226	Annual Interest Payments Due =	May 1st & November 1st	
		Par Amount As Of 1-1-25 =	$17,570,000	
 Total Revenues			 $	2,528,226		 	
Series 2018 A-2 Bond Information	
 EXPENDITURES						
Principal Payments A-1		1,250,000		Original Par Amount =	$8,740,000	
Interest Payments A-1		552,846		Average Interest Rate =	4.65%	
Principal Payments A-2		400,000		Maturity Date =	May 2036	
Interest Payments A-2		269,543		Annual Principal Payments Due =	May 1st	
 Miscellaneous / Prepayment				55,837		Annual Interest Payments Due =	May 1st & November 1st	
 Total Expenditures			 $	2,528,226		Par Amount As Of 1-1-25 =	$6,060,000	

 Excess / (Shortfall)		 $	- 

Assessment Recap - Parcel A Marina Bay & Botanica Lakes
Fiscal Year 2025/2026 October 1, 2025 - September 30, 2026

 PARCEL A - MARINA BAY & BOTANICA LAKES	

PARCEL	PRODUCT
TYPE	TOTAL
UNITS	TOTAL GROSS
O&M	TOTAL GROSS
DEBT	TOTAL GROSS
ASSESSMENTS		ON ROLL GROSS
PER UNIT TOTAL	
Marina Bay & Botanica Lakes	Villa / Townhome	240	13,541.21	71,280.00	84,821.21		$	353.42	
Marina Bay & Botanica Lakes	40' SF	365	20,593.92	136,145.00	156,738.92		$	429.42	
Marina Bay & Botanica Lakes	40' SF ‐ PO	2	112.84	0.00	112.84		$	56.42	
Marina Bay & Botanica Lakes	45' SF	269	15,177.44	104,910.00	120,087.44		$	446.42	
Marina Bay & Botanica Lakes	45' SF / Villa *	6	338.53	2,340.00	2,678.53		$	446.42	
Marina Bay & Botanica Lakes	45' SF ‐ PO	1	56.42	0.00	56.42		$	56.42	
Marina Bay & Botanica Lakes	52' SF	564	31,821.84	232,932.00	264,753.84		$	469.42	
Marina Bay & Botanica Lakes	52' SF ‐ PO	1	56.42	0.00	56.42		$	56.42	
Marina Bay & Botanica Lakes	62' SF	33	1,861.92	14,949.00	16,810.92		$	509.42	
Total		1,481	83,560.53	562,556.00	646,116.53			

MARINA BAY								

PARCEL	PRODUCT
TYPE	UNITS	O&M GROSS	DEBT GROSS	TOTAL GROSS	
 Marina Bay & Botanica Lakes	 Villa / Townhome	240	13,541.21	71,280.00	84,821.21	
 Marina Bay & Botanica Lakes	 40' SF	0	0.00	0.00	0.00	
 Marina Bay & Botanica Lakes	 40' SF ‐ PO	0	0.00	0.00	0.00	
 Marina Bay & Botanica Lakes	 45' SF	269	15,177.44	104,910.00	120,087.44	
 Marina Bay & Botanica Lakes	 45' SF / Villa *	6	338.53	2,340.00	2,678.53	
 Marina Bay & Botanica Lakes	 45' SF ‐ PO	1	56.42	0.00	56.42	
 Marina Bay & Botanica Lakes	 52' SF	247	13,936.16	102,011.00	115,947.16	
 Marina Bay & Botanica Lakes	 52' SF ‐ PO	0	0.00	0.00	0.00	
Marina Bay & Botanica Lakes	62' SF	33	1,861.92	14,949.00	16,810.92	
Total	796	44,911.67	295,490.00	340,401.67	
BOTANICA LAKES
PARCEL	PRODUCT
TYPE	UNITS	O&M GROSS	DEBT GROSS	TOTAL GROSS	
 Marina Bay & Botanica Lakes	 Villa / Townhome	0	0.00	0.00	0.00	
 Marina Bay & Botanica Lakes	 40' SF	365	20,593.92	136,145.00	156,738.92	
 Marina Bay & Botanica Lakes	 40' SF ‐ PO	2	112.84	0.00	112.84	
 Marina Bay & Botanica Lakes	 45' SF	0	0.00	0.00	0.00	
 Marina Bay & Botanica Lakes	 45' SF ‐ PO	0	0.00	0.00	0.00	
 Marina Bay & Botanica Lakes	 52' SF	317	17,885.68	130,921.00	148,806.68	
 Marina Bay & Botanica Lakes	 52' SF ‐ PO	1	56.42	0.00	56.42	
Marina Bay & Botanica Lakes	62' SF	0	0.00	0.00	0.00	
Total	685	38,648.86	267,066.00	305,714.86	

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 2025/2026 October 1, 2025 - September 30, 2026

 PARCELS B & D/E - BRIDGETOWN & SOMERSET	

BRIDGETOWN		
	PRODUCT	UNITS	O&M GROSS	DEBT GROSS	TOTAL GROSS		GROSS	
PARCEL	TYPE				ASSESSMENT		PER UNIT TOTAL	
Bridgetown	MF ‐ (2)	66	6,254.57	84,216.00	90,470.57		$	1,370.77	
Bridgetown	MF ‐ (3)	36	3,411.58	36,180.00	39,591.58		$	1,099.77	
Bridgetown	SF 42' ‐ (1)	185	17,531.75	90,280.00	107,811.75		$	582.77	
Bridgetown	SF 42' ‐ (3)	39	3,695.88	39,195.00	42,890.88		$	1,099.77	
Bridgetown	SF 42' ‐ (5)	1	94.77	0.00	94.77		$	94.77	
Bridgetown	SF 55' ‐ (1)	230	21,796.23	150,420.00	172,216.23		$	748.77	
Bridgetown	SF 55' ‐ (2)	0	0.00	0.00	0.00		$	-	
Bridgetown	SF 55' ‐ (3)	71	6,728.40	71,284.00	78,012.40		$	1,098.77	
Bridgetown	SF 55' ‐ (5)	2	189.53	0.00	189.53		$	94.77	
Bridgetown	SF 67' ‐ (1)	130	12,319.61	103,480.00	115,799.61		$	890.77	
Bridgetown	SF 67' ‐ (2)	38	3,601.12	48,488.00	52,089.12		$	1,370.77	
Bridgetown	SF 67' ‐ (3)	90	8,528.96	90,360.00	98,888.96		$	1,098.77	
Bridgetown	SF 67' ‐ (4)	33	3,127.29	47,784.00	50,911.29		$	1,542.77	
Bridgetown	SF 75' ‐ (1)	0	0.00	0.00	0.00		$	-	
Bridgetown	SF 75' ‐ (2)	34	3,222.05	49,164.00	52,386.05		$	1,540.77	
Bridgetown	SF 75' ‐ (3)	3	284.30	3,522.00	3,806.30		$	1,268.77	
Bridgetown	SF 75' ‐ (4)	27	2,558.69	41,364.00	43,922.69		$	1,626.77	
Total		985	93,345	855,737	949,082			

SOMERSET					
	PRODUCT	UNITS	O&M GROSS	DEBT GROSS	TOTAL GROSS		GROSS	
PARCEL	TYPE				ASSESSMENT		PER UNIT TOTAL	
Somerset	MF ‐ (1)	43	10,785.38	21,414.00	32,199.38		$	748.82	
Somerset	MF ‐ (2)	123	30,851.20	156,948.00	187,799.20		$	1,526.82	
Somerset	MF ‐ (3)	27	6,772.21	27,135.00	33,907.21		$	1,255.82	
Somerset	MF ‐ (4)	27	6,772.21	39,096.00	45,868.21		$	1,698.82	
Somerset	SF 55' ‐ (1)	78	19,564.18	51,012.00	70,576.18		$	904.82	
Somerset	SF 55' ‐ (2)	126	31,603.67	160,776.00	192,379.67		$	1,526.82	
Somerset	SF 55' ‐ (3)	46	11,537.85	46,184.00	57,721.85		$	1,254.82	
Somerset	SF 67' ‐ (1)	96	24,078.99	76,416.00	100,494.99		$	1,046.82	
Somerset	SF 67' ‐ (2)	101	25,333.10	128,876.00	154,209.10		$	1,526.82	
Somerset	SF 67' ‐ (3)	53	13,293.61	53,212.00	66,505.61		$	1,254.82	
Somerset	SF 67' ‐ (4)	30	7,524.68	43,440.00	50,964.68		$	1,698.82	
Somerset	SF 67' ‐ (5)	3	752.47	0.00	752.47		$	250.82	
Somerset	SF 75' ‐ (1)	57	14,296.90	50,673.00	64,969.90		$	1,139.82	
Somerset	SF 75' ‐ (2)	77	19,313.35	111,342.00	130,655.35		$	1,696.82	
Somerset	SF 75' ‐ (3)	27	6,772.21	31,698.00	38,470.21		$	1,424.82	
Somerset	SF 75' ‐ (4)	39	9,782.09	59,748.00	69,530.09		$	1,782.82	
Somerset	SF 75' ‐ (5)	1	250.82	0.00	250.82		$	250.82	
Total		954	239,285	1,057,970	1,297,255			

(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 - Lennar Parcel
Fiscal Year 2025/2026 October 1, 2025 - September 30, 2026

 LENNAR PARCEL	

PARCEL	PRODUCT
TYPE	TOTAL
UNITS	ON ROLL
UNITS	DIRECT BILL
UNITS	
Lennar	6 ‐ plex	120	120	0	
Lennar	4 ‐ plex	164	164	0	
Lennar	46' SF	62	62	0	
Lennar	52' SF	219	219	0	
Lennar	67' SF	129	129	0	
Total		694	694	0	
WCI ON ROLL

PARCEL	PRODUCT
TYPE	ON ROLL
UNITS	O&M GROSS
ON ROLL	SERIES 2014 GROSS ON ROLL
A‐1 & A‐2 (Combined)	
Lennar	6 ‐ plex	120	8,465.79	79,394.70	
Lennar	4 ‐ plex	164	11,569.92	108,506.09	
Lennar	46' SF	62	4,373.99	50,983.36	
Lennar	52' SF	219	15,450.07	190,436.93	
Lennar	67' SF	129	9,100.73	136,559.13	
Total		694	48,961	565,880	

	
732.17
732.17
892.86
940.13
1,129.15

$
$
$
$
$

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)	
Lennar	6 ‐ plex	0	0.00	0.00	
Lennar	4 ‐ plex	0	0.00	0.00	
Lennar	46' SF	0	0.00	0.00	
Lennar	52' SF	0	0.00	0.00	
Lennar	67' SF	0	0.00	0.00	
Total		0	0	0	

Arborwood Community Development District Assessment Recap - Other Parcels
Fiscal Year 2025/2026 October 1, 2025 - September 30, 2026

 OTHER PARCELS	

PARCEL	PRODUCT
TYPE	TOTAL
UNITS / ACRES	ON ROLL
UNITS	DIRECT BILL
UNITS	
Somerset	Golf Course	116	116	0	
Treeline Apts	Neighborhood Retail	21	21	0	
Treeline Apts	Retail/ Commercial	11	11	0	
Fire Station	RE Office	2	0	2	
Total		151	148	2	
OTHER ON ROLL

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

Somerset	
Golf Course	
116	
68,465.71	
123,556.00	
192,021.71	
Treeline Apts	Neighborhood Retail	21	3,921.05	21,850.00	25,771.05	
Treeline Apts	Retail/ Commercial	11	2,346.94	11,900.00	14,246.94	
Fire Station	RE Office	0	0.00	0.00	0.00	
Total		148	74,734	157,306	232,040	

	
192,021.71
25,771.05
14,246.94
-

$
$
$
$

ON ROLL GROSS
TOTAL

*	remove in 24 ‐ debt pre paid and land sold to fire station

ANNUAL ASSESSMENT METHODOLOGY - GENERAL FUND O&M FISCAL YEAR 2025/2026
OCTOBER 1, 2025 - SEPTEMBER 30, 2026

$  301,289.00

Total Shared O&M Expenditures

Allocation of Expenditures and Assessment Per Unit

Tract	

Parcel	Allocation Per Parcel based on Gross Acreage	Assessment Per Unit	
		
B	
C	
D = B‐C	
E	
F = A*D	
G = E/96%	
H	
I = F/H		
J = I/96%	
		
Gross Acreage	Preserve and Lake
Acerage	
Net Acerage	
% 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	Marina Bay & Botanica Lakes	560.38	207.90	352.48	26.62%	$	80,218	$	83,561	1,481 $	54.16	$	56.42	
2	Bridgetown	669.06	332.43	336.63	25.43%	$	76,611	$	79,803	985 $	77.78	$	81.02	
2	Somerset	817.73	481.41	336.32	25.40%	$	76,540	$	79,730	954 $	80.23	$	83.57	
2	Lennar	259.16	83.39	175.77	13.28%	$	40,002	$	41,669	694 $	57.64	$	60.04	
Total Residential Land Uses	2,306.33	1,105.13	1,201.20	90.73%	$	273,372	$	284,762	4,114		
2	Golf Course (part of Tract 2 )	116.23	20.00	96.23	7.27%	$	21,900	22,812.73		
3	Neighborhood Retail‐ Treeline Apts	21.06	4.52	16.54	1.25%	$	3,764	3,921.05		
4	Retail/ Commercial ‐ Treeline
Apts	11.19	1.29	9.90	0.75%	$	2,253	2,346.94		
5	RE Off‐H‐2/ Fire Station	‐	‐	‐	0.00%	$	‐	‐	remove in 24 ‐ debt pre paid and land sold to fire station	
Total Non‐Residential Land Uses	148.48	25.81	122.67	9.27%	$	27,917	$	29,081		
Grand Total (Gross)	2,454.81	1,130.94	1,323.87	100.00%	$	301,289	$	313,843		

$  197,000.00

Total -Somerset Only- O&M Expenditures

Tract	
Parcel	
Gross Acreage	Preserve and Lake
Acerage	
Net Acerage	
% 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	Somerset	817.73	481.41	336.32	77.75%	$	153,173	$	159,555	954 $	160.56	$	167.25	
2	Golf Course (part of Tract 2)	116.23	20.00	96.23	22.25%	$	43,827	$	45,653		
Totals	
933.96	
501.41	
432.55	
100.00%	
$	197,000	
$	205,208		

$	7,000.00

Total -Parcel C Only O&M Expenditures

Tract		
Parcel	
Gross Acreage	Preserve and Lake
Acerage	
Net Acerage	
% 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	Lennar	259.16	83.39	175.77	100.00%	$	7,000	$	7,292	694 $	10.09	$	10.51	

$	13,000.00

Total -Bridgetown Only O&M Expenditures

Tract		
Parcel	
Gross Acreage	Preserve and Lake
Acerage	
Net Acerage	
% 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	Bridgetown	669.06	332.43	336.63	100.00%	$	13,000	$	13,542	985 $	13.20	$	13.75	

Net 2014 A1 & A2 Principal & Interest
Payment Due:	Net Total MADs	% Difference	
$	543,245.00	$	598,173.89	90.817%	

*

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	
LENNAR - 6 - Plex	120	120	$	661.62	$	79,394.70	$	-	
LENNAR - 4 - Plex	164	164	$	661.62	$  108,506.09	$	-	
LENNAR - 46' Single Family	62	62	$	822.31	$	50,983.36	$	-	
LENNAR - 52' Single Family	219	219	$	869.58	$  190,436.93	$	-	
LENNAR - 67' Single Family	129	129	$	1,058.60	$  136,559.13	$	-	
						
Grand Total	694	694		$  565,880.21	$	-	

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.

$2,633,569

Gross MADs when all platted

GRAND TOTAL	2,633,569	0	2,633,569

Parcel - Product Type	

Planned Units	

Platted Units
ON Roll	

Gross Annual
M.A.D	Total Assessments
Platted	

OFF Roll Net	
						
Marina Bay & Botanica Lakes - Villa / Townhome	240	240	297	71,280	0	
Marina Bay & Botanica Lakes - Single Family 40'	365	365	373	136,145	0	
Marina Bay & Botanica Lakes - Single Family 40' - PO	2	2	0	0	0	
Marina Bay & Botanica Lakes - Single Family 45'	269	269	390	104,910	0	
Marina Bay & Botanica Lakes - Single Family 45' / Villa *	6	6	390	2,340	0	
Marina Bay & Botanica Lakes - Single Family 45' -PO	1	1	0	0	0	
Marina Bay & Botanica Lakes - Single Family 52'	564	564	413	232,932	0	
Marina Bay & Botanica Lakes - Single Family 52' - PO	1	1	0	0	0	
Marina Bay & Botanica Lakes - Single Family 62'	33	33	453	14,949	0	

Subtotal Marina Bay & Botanica Lakes Parcels	
1,481	
1,481		
562,556	
0	
						
Bridgetown - Multi Family and Twin Villas - (2)	66	66	1,276	84,216	0	
Bridgetown - Multi Family and Twin Villas - (3)	36	36	1,005	36,180	0	
Bridgetown - Single Family 42' - (1)	185	185	488	90,280	0	
Bridgetown - Single Family 42' - (3)	39	39	1,005	39,195	0	
Bridgetown - Single Family 42' - (5)	1	1	0	0	0	
Bridgetown - Single Family 55' - (1)	230	230	654	150,420	0	
Bridgetown - Single Family 55' - (2)	0	0	1,276	0	0	
Bridgetown - Single Family 55' - (3)	71	71	1,004	71,284	0	
Bridgetown - Single Family 55' - (5)	2	2	0	0	0	
Bridgetown - Single Family 67' - (1)	130	130	796	103,480	0	
Bridgetown - Single Family 67' - (2)	38	38	1,276	48,488	0	
Bridgetown - Single Family 67' - (3)	90	90	1,004	90,360	0	
Bridgetown - Single Family 67' - (4)	33	33	1,448	47,784	0	
Bridgetown - Single Family 75' - (1)	0	0	889	0	0	
Bridgetown - Single Family 75' - (2)	34	34	1,446	49,164	0	
Bridgetown - Single Family 75' - (3)	3	3	1,174	3,522	0	
Bridgetown - Single Family 75' - (4)	27	27	1,532	41,364	0	

Subtotal Bridgetown Parcels	
985	
985		
855,737	
0	
						
Somerset - Multi Family and Twin Villas - (1)	43	43	498	21,414	0	
Somerset - Multi Family and Twin Villas - (2)	123	123	1,276	156,948	0	
Somerset - Multi Family and Twin Villas - (3)	27	27	1,005	27,135	0	
Somerset - Multi Family and Twin Villas - (4)	27	27	1,448	39,096	0	
Somerset - Single Family 55' - (1)	78	78	654	51,012	0	
Somerset - Single Family 55' - (2)	126	126	1,276	160,776	0	
Somerset - Single Family 55' - (3)	46	46	1,004	46,184	0	
Somerset - Single Family 67' - (1)	96	96	796	76,416	0	
Somerset - Single Family 67' - (2)	101	101	1,276	128,876	0	
Somerset - Single Family 67' - (3)	53	53	1,004	53,212	0	
Somerset - Single Family 67' - (4)	30	30	1,448	43,440	0	
Somerset - Single Family 67' - (5)	3	3	0	0	0	
Somerset - Single Family 75' - (1)	57	57	889	50,673	0	
Somerset - Single Family 75' - (2)	77	77	1,446	111,342	0	
Somerset - Single Family 75' - (3)	27	27	1,174	31,698	0	
Somerset - Single Family 75' - (4)	39	39	1,532	59,748	0	
Somerset - Single Family 75' - (5)	1	1	0	0	0	

Subtotal Somerset Parcels	
954	
954		
1,057,970	
0	

Total Residential Units Parcels	
3,420	
3,420		
2,476,263	
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	
90,280	
39,195	
0	
150,420	
0	
71,284	
0	
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	
0	

Other Land Uses					
GOLF COURSE	1	1	123,556	123,556	
Treeline Apartments (Neighborhood Retail)	1	1	21,850	21,850	
Treeline Apartments (Retail / Commercial)	1	1	11,900	11,900	
Fire Station (No Longer Assessed)	1	1	0	0	
Other Land UseTotal				157,306	

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

* 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 ar allocated assessments based on the lot.

Arborwood Community Development District On Roll Assessment Comparsion
Fiscal Year 2025/2026 October 1, 2025 - September 30, 2026

	Product	Gross
Fiscal Year 2024/2025	Gross
Fiscal Year 2025/2026	
Parcel	Type	On Roll Assessment Per Unit	On Roll Assessment Per Unit	

GL Homes				
Marina Bay & Botanica Lakes  Villa / Townhome	$354.52	$353.42	
Marina Bay & Botanica Lakes  40' SF	$430.52	$429.42	
Marina Bay & Botanica Lakes  40' SF - PO	$57.52	$56.42	
Marina Bay & Botanica Lakes  45' SF	$447.52	$446.42	
Marina Bay & Botanica Lakes  45' SF / Villa *	$447.52	$446.42	
Marina Bay & Botanica Lakes  45' SF - PO	$57.52	$56.42	
Marina Bay & Botanica Lakes  52' SF	$470.52	$469.42	
Marina Bay & Botanica Lakes  52' SF - PO	$57.52	$56.42	
arina Bay & Botanica Lak 62' SF	$510.52	$509.42	
* 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					
	Bridgetown	MF - (2)	$1,372.35	$1,370.77	
	Bridgetown	MF - (3)	$1,101.35	$1,099.77	
	Bridgetown	SF 42' - (1)	$584.35	$582.77	
	Bridgetown	SF 42' - (3)	$1,101.35	$1,099.77	
	Bridgetown	SF 42' - (5)	$96.35	$94.77	
	Bridgetown	SF 55' - (1)	$750.35	$748.77	
	Bridgetown	SF 55' - (2)	$0.00	$0.00	
	Bridgetown	SF 55' - (3)	$1,100.35	$1,098.77	
	Bridgetown	SF 55' - (5)	$96.35	$94.77	
	Bridgetown	SF 67' - (1)	$892.35	$890.77	
	Bridgetown	SF 67' - (2)	$1,372.35	$1,370.77	
	Bridgetown	SF 67' - (3)	$1,100.35	$1,098.77	
	Bridgetown	SF 67' - (4)	$1,544.35	$1,542.77	
	Bridgetown	SF 75' - (1)	$0.00	$0.00	
	Bridgetown	SF 75' - (2)	$1,542.35	$1,540.77	
	Bridgetown	SF 75' - (3)	$1,270.35	$1,268.77	
	Bridgetown	SF 75' - (4)	$1,628.35	$1,626.77	
	Somerset	MF - (1)	$735.26	$748.82	
	Somerset	MF - (2)	$1,513.26	$1,526.82	
	Somerset	MF - (3)	$1,242.26	$1,255.82	
	Somerset	MF - (4)	$1,685.26	$1,698.82	
	Somerset	SF 55' - (1)	$891.26	$904.82	
	Somerset	SF 55' - (2)	$1,513.26	$1,526.82	
	Somerset	SF 55' - (3)	$1,241.26	$1,254.82	
	Somerset	SF 67' - (1)	$1,033.26	$1,046.82	
	Somerset	SF 67' - (2)	$1,513.26	$1,526.82	
	Somerset	SF 67' - (3)	$1,241.26	$1,254.82	
	Somerset	SF 67' - (4)	$1,685.26	$1,698.82	
	Somerset	SF 67' - (5)	$237.26	$250.82	
	Somerset	SF 75' - (1)	$1,126.26	$1,139.82	
	Somerset	SF 75' - (2)	$1,683.26	$1,696.82	
	Somerset	SF 75' - (3)	$1,411.26	$1,424.82	
	Somerset	SF 75' - (4)	$1,769.26	$1,782.82	
	Somerset	SF 75' - (5)	$237.26	$250.82	

Lennar

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

Lennar Lennar Lennar
Lennar
Lennar

6 - Plex
4 - Plex
46' SF
52' SF
67' SF

$795.19
$795.19
$970.90
$1,022.58
$1,229.27

$732.17
$732.17
$892.86
$940.13
$1,129.15

Others
Somerset	Golf Course	$188,318.31	$192,021.71	
Treeline Apartments	Neighborhood Retail	$25,847.79	$25,771.05	
Treeline Apartments	Retail/ Commercial	$14,292.70	$14,246.94	
Fire Station	RE Office	$0.00	$0.00