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Home My WebLink AboutOrdinance 27897-08-2025Ordinance No.27897-08-2025 AN ORDINANCE INCREASING ESTIMATED RECEIPTS AND APPROPRIATIONS IN THE ROCK CREEK PUBLIC IMPROVEMENT DISTRICT CUSTODIAL FUND BY A TOTAL OF $1,738,936.79 OF WHICH $1,678,936.79 IS FROM ASSESSMENT REVENUES AND $60,000.00 FROM REDUCING UNRESERVED FUND BALANCE; FOR THE PURPOSE OF FUNDING ROCK CREEK PUBLIC IMPROVEMENT DISTRICT CUSTODIAL FUND DURING FISCAL YEAR 2025-2026; PROVIDING FOR A SEVERABILITY CLAUSE; MAKING THIS ORDINANCE CUMULATIVE OF PRIOR ORDINANCES; REPEALING ALL ORDINANCES IN CONFLICT HEREWITH; AND PROVIDING AN EFFECTIVE DATE. BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF FORT WORTH, TEXAS: SECTION 1. That in addition to those amounts allocated to the various City departments for Fiscal Year 2024-2025 in the Budget of the City Manager, there shall also be increased estimated receipts and appropriations in the Rock Creek Public Improvement District Custodial Fund by a total of $1,738,936.79 of which $1,678,936.79 is from assessment revenues and $60,000.00 from reducing unreserved fund balance, for the purpose of funding Rock Creek Public Improvement District Custodial Fund during Fiscal Year 2025-2026. SECTION 2. That should any portion, section or part of a section of this ordinance be declared invalid, inoperative or void for any reason by a court of competent jurisdiction, such decision, opinion or judgment shall in no way impair the remaining portions, sections, or parts of sections of this ordinance, which said remaining provisions shall be and remain in full force and effect. SECTION 3. That this ordinance shall be cumulative of Ordinance 27107-09-2024 and all other ordinances and appropriations amending the same except in those instances where the provisions of this ordinance are in direct conflict with such other ordinances and appropriations, in which instance said conflicting provisions of said prior ordinances and appropriations are hereby expressly repealed. SECTION 4. This ordinance shall take effect upon adoption. APPROVED AS TO FORM AND LEGALITY: 147 Q-a-1& Assistant City Attorney ADOPTED AND EFFECTIVE: August 26, 2025 CITY SECRETARY Jannette S. Goodall City Secretary P Fort Worth Public Improvement District No. 17 (Rock Creek Ranch) Annual Service Plan Update - Fiscal year 2026 August 261h, 2025 For additional information, please contact: Initial PID Administrator: MuniCap, Inc. 600 E. John Carpenter Freeway, Suite 150 Irving, TX 75062 469-490-2800 main 866-648-8482 toll free City of Fort Worth: Department of Financial Management Services City of Ft. Worth, Texas 200 Texas Street Ft. Worth, Texas 76102 817-392-8500 (office) FORT WORTH PUBLIC IMPROVEMENT DISTRICT No. 17 ROCK CREEK RANCH) FORT WORTHS TEXAS ANNUAL SERVICE PLAN UPDATE A. Introduction The Fort Worth Public Improvement District No. 17 (Rock Creek Ranch) (the "PID") was created pursuant to the PID Act and a resolution of the City Council on December 13, 2016 to finance certain Authorized Improvements for the benefit of the property in the PID. The City of Fort Worth, Texas Special Assessment Revenue Bonds, Series 2017 (Fort Worth Public Improvement District No. 17 — Rock Creek Ranch — Major Improvement Project) (the "Major Improvement Bonds"), in the aggregate principal amount of $12,685,000 were issued to finance, refinance, provide or otherwise assist in the acquisition, construction and maintenance of the Major Improvements that benefited all of the property in the PID. In addition, the City of Fort Worth, Texas Special Assessment Revenue Bonds, Series 2018 (Fort Worth Public Improvement District No. 17 — Rock Creek Ranch — Roadway Improvement Project) (the "Roadway Improvement Bonds"), in the aggregate principal amount of $5,155,000 were issued to finance, refinance, provide or otherwise assist in the acquisition, construction and maintenance of the Roadway Improvements that benefited the Western Improvement Area within in the PID. The Service and Assessment Plan was initially prepared at the direction of the City and approved by the City Council on August 15, 2017 identifying the Major Improvements to be provided by the PID, the costs of the Major Improvements, the indebtedness to be incurred for the Major Improvements, and the manner of assessing the Assessed Property within the PID for the costs of the Major Improvements. The Service and Assessment Plan was updated at the direction of the City and approved by the City Council on June 5, 2018 (the "Updated Service and Assessment Plan") identifying the Roadway Improvements to be provided by the PID, the costs of the Roadway Improvements, the indebtedness to be incurred for the Roadway Improvements, and the manner of assessing the Assessed Property within the Western Improvement Area of the PID for the costs of the Roadway Improvements. The Updated Service and Assessment Plan was amended and restated at the direction of the City and approved by the City Council on January 26, 2021 allocating the Major Improvement Special Assessments separately for the Major Improvements related to the Water Improvements (the "Water Improvements portion of the Major Improvement Special Assessments") and the Major Improvements related to the Sanitary Sewer Improvements (the "Sanitary Sewer Improvements portion of the Major Improvement Special Assessments"). In addition, The Amended Service and Assessment Plan established that the Water Improvements Portion of the Major Improvements are being provided for the benefit of all of the Assessed Property in the PID (in both the Eastern Improvement Area and the Western Improvement Area excluding the Water Improvements Unserved Tracts). Similarly, the Sanitary Sewer Improvements Portion of the Major Improvements are being provided for the benefit of all of the Assessed Property in the PID (in both the Eastern Improvement Area and the Western Improvement Area excluding the Sanitary Sewer Improvements Unserved Tracts). The Texas legislature passed House Bill 1543 as an amendment to the PID Act, requiring, among other things, (i) all Service and Assessment Plans and Annual Service Plan Updates be approved through City ordinance or order to be filed with the county clerk of each county in which all or part of the PID is located within seven days and (ii) include a copy of the notice form required by Section 5.014 of the Texas Property Code (the "PID Assessment Notice") as disclosure of the obligation to pay PID Assessments. In accordance with these amendments to the PID Act, this Annual Service Plan Update includes a copy of the PID Assessment Notice as Appendix B and copy of this Annual Service Plan Update will be filed with the county clerk in each county in which all or a part of the PID us located not later than seven (7) days after the date the governing body of the City approves this Annual Service Plan Update. Pursuant to the PID Act, the Service and Assessment Plan (as updated and/or amended from time to time) must be reviewed and updated annually for the purpose of determining the annual budget for the Authorized Improvements. This document is an update of the Amended Service and Assessment Plan for fiscal year 2026 (the "Annual Service Plan Update") and covers updates to the annual budget of the PID and Annual Installments to be collected for fiscal year 2026. The City also adopted assessment rolls (the "Assessment Rolls") identifying the assessments on each Parcel of Assessed Property within the PID, based on the method of assessment identified in the Service and Assessment Plan. This Annual Service Plan Update also updates the Assessment Rolls for tax year 2025 and fiscal year 2026. Capitalized terms not defined herein shall have the meaning specified in the Amended and Restated Service and Assessment Plan. B. Update of the Service Plan Budget for the Authorized Improvements The updated total estimated costs of the Major Improvements to be funded with the Major Improvement Bonds (including bond issuance costs) was equal to $12,765,569 and the updated total estimated costs of the Major Improvements (including the Major Improvements to be funded with the Major Improvement Bonds, the University Improvements and the Non-PID Related Improvements) was equal to $14,362,900 as shown in the Amended Service and Assessment Plan and in Table B-1 on the following page. 2 Table B-1 Major Improvement Bonds Updated Sources and Uses of Funds Major Non-PID Improvement University Related Description Bonds Improvements Improvements Total Sources of Funds Gross Bond Amount $ 12,685,000 $ $ - $ 12,685,000 City of Fort Worth contribution $ - $ $ 1,111,047 $ 1,111,047 Net premium $ 70,568 $ $ - $ 70,568 Developer deposit to property tax account $ 10,000 $ - $ $ 10,000 i Other contribution 0) $ - $ 486,284 $ $ 486,284 Total Sources $ 12,765,568 $ 486,284 $ 1,111,047 $ 14,362,900 Uses of Funds Water $ 2,759,319 $ 155,045 $ 98,570 $ 3,012,934 Sanitary sewer $ 5,724,317 $ 331,239 $ 1,012,477 $ 7,068,033 Authorized/Off-Site Improvements Subtotal (b): $ 8,483,636 $ 486,284 $ 1,111,047 $ 10,080,967 Other Fund Deposits: Debt service reserve fund r°i $ 1,151,119 $ - $ - $ 1,151,119 Capitalized interestrdi $ 1,898,149 $ $ $ 1,898,149 Other Fund Deposits Subtotal: $ 3,049,268 $ $ - $ 3,049,268 Developer deposit to Property Tax Account $ 10,000 $ $ - $ 10,000 Costs of issuance (e) $ 844,283 $ $ $ I_ 844,283 Underwriter's casts/underwriter counsel n> $ 378,382 $ - $ - $ 378,382 Total uses of funds $ 12,765,569 $ 486,284 $ 1,111,047 $ 14,362,900 '(a} Under tyre PID Reimbursement Agreement, the Developer Is obligated to fund any cost overruns of the Major Improvements and University Improvements in excess of the funds deposited with the trustee under the Indenture related to the Major tmprov� Bonds. (b) See Table III -A, Table IV -A, and Table IV-B for details. (c)The Major Improvement Bonds include a debt service reserve fund calculated at the maximum annual debt service for the Major Improvement Bonds. Such calculation is in accordance with the IRS rules and the Indenture. (d) The Major Improvement Bonds include capitalized interest from September 14, 2017 through September 30, 2020. (e) Inclusive of prepayment of a portion ofthe initial year's Administrative Expenses. (fl Calculated at 2.98% of the Gross Bond Amount. The amended and restated Service and Assessment Plan approved by the City on January 26, 2021 was amended and restated at the direction of the City and approved by the City Council on December 10, 2024 (the "Amended and Restated Service and Assessment Plan") identifying additional sanitary sewer improvements consisting of construction and installation of a parallel force man and oversizing of the lift station which services the Assessed Property (the "Additional Sanitary Sewer Improvements"). The costs of the Additional Sanitary Sewer Improvements will be paid by available PID funds, the City, and DR Horton Texas, LTD (the "Subsequent Developer") as shown in Table B-2 on the following page. 3 Table B-2 Cost of Authorized Improvements (Additional Major Improvements) Subsequent City share of Developer share Additional of Additional Actual Costs of Major Major Total Costs of Authorized Improvements Improvements Additional Major Description Improvements (a) (a) (a) Improvements (b) Major Improvements Water $0 $0 $0 $0 Sanitary Sewer $271,516 $9,433,875 $4,704,109 $14,409,500 Total Major Improvements $271,516 $9,433,875 $4,704,109 $14,409,500 Roadway Improvements Roadway (c) $0 $0 $0 $0 Total Roadway In)9r9vpFp9ntp $0 $0 $0 $0 (a) The Actual Costs of the Additional Major Improvements will be funded by approximately $271,516 in residual proceeds of the Major Improvement Bonds, $9,433,875 in lawfully available funds of the City (including $1,532,710 water contingency funds) and approximately $4,704,109 in private funds of the Subsequent Developer, The Major Improvements are currently under review by the City and updates, if any, to the Major Improvements or estimated costs of the Major Improvements will be incorporated in an amended and restated Service and Assessment Plan or a supplemental Annual Service Plan Update, as applicable, once such review is completed. The updated total estimated costs of the Roadway Improvements to be funded with the Roadway Improvement Bonds (including bond issuance costs) was equal to $8,427,774 and the updated total and/or additional estimated costs of the Roadway Improvements (including the Roadway Improvements to be funded with the Roadway Improvement Bonds, the Chisholm Trail Ranch Roadway Improvements and the University Road Improvements) was equal to $10,960,362 as shown in the Updated Service and Assessment Plan. According to the Developer, there have been no changes to the updated total estimated costs of the Roadway Improvements as shown in the Amended Service and Assessment Plan and summarized in Table B-3 on following page. (remainder ofpage left intentionally blank) 4 Roadway Improvement Bonds Updated Sources and Uses of Funds Roadway Chisholm Trail University Improvement Ranch Roadway Road Description Bonds Improvements Improvements Total Sources of Funds Gross bond amount $ 5,155,000 $ - $ - $ 5,155,000 Bond premium $ 88,228 $ - $ - $ 88,228 City of Fort Worth contribution (a) $ 3,184,546 $ 1,239,594 $ $ 4,424,140 Chisholm Trail contribution $ - $ 635,002 $ $ 635,002 Other contribution (b) $ - $ - $ 657,992_ $ 657,992 Total Sources $ 8,427,774 $ 1,874,596 $ 657,992 $ 10,960,362 Uses of Funds Authorized/Off-Site Improvements: Roadway improvements $ 6,931,647 $ 1,874,596 $ 657,992 $ 9,464,235 Authorized/Off-site Improvements Subtotal: $ 6,931,647 $ 1,874,596 $ 657,992 $ 9,464,235 Other Fund Deposits: Debt service reserve fund (c) $ 463,000 $ $ Capitalized interest (d) $ 564,902 $ $ Other Fund Deposits Subtotal: $ 1,027,902 $ $ Costs of issuance (e) $ 314,100 $ - $ - $ 463,000 $ 564,902 $ 1,027,902: - $ 314,100 Underwriter's costs/underwriter counsel (f) $ 154,125 $ - $ - $ 154,125 Total uses $ 8,427,774 $ 1,874,596 $ 657,992 $ 10,960,362 (a) The total Roadway Improvement Costs are $9,464,235, which include $6,973,683 in construction costs, $375,000 in ROW, $90,956 in project management fees, $150,000 in developer financing costs and $1,874,596 in Chisholm Trail improvement costs. The University share of the Roadway Improvements (excluding the Chisholm Trail improvement cost) is $657,992 [($9,464,235 - $1,874,596) x 8 669609°I )], which will be funded in full with private funds of the Developer. The City contribution for the Roadway Improvement Costs is $3,194,646. In addition, the City contribution for Chisholm Trail improvements is $1,239,594 and the balance of the Chisholm Trail im provement costs, $635,002 ($1,874,596 - $1,239,594), will be funded with private funds of the Developer. (b) The Developer will fund all Major Improvements not funded by the Major Improvement Bonds. The Developer and the City will equally share any cost overruns for the Roadway Improvements (excluding ROW costs, project management costs, or Developer financing costs) under the terms of the Roadway Financing Agreement The Owner's contributions include 100% of the University share of the Roadway Improvement Costs, $667,992 ($7,589,639 x 8.669609%). (c)The Roadway Improvement Bonds include a debt service reserve fund calculated in accordance with IRS rules. (d) The Roadway Improvement Bonds include capitalized interest from June 22, 2018 through September 1, 2020. (e) Inclusive of the initial year's Administrative Expenses. (1) Calculated at 2.99% ofthe gross Roadway Improvement Bond amount A The Roadway Improvements are currently under review by the City and updates, if any, to the Roadway Improvements and/or additional estimated costs of the Roadway Improvements will be incorporated in an amended and restated Service and Assessment Plan or a supplemental Annual Service Plan Update, as applicable, once such review is completed. A service plan must cover a period of five years. The Major Improvements are expected to be built within a period of five years. The projected Annual Installments for the Major Improvements over a period of five years is shown in Table B-4 on the following page. 5 Table B-4 Five Year Service plan - Projected Annual Installments - Major Improvements Period Delinquency Ending & Other Projected September Principal Interest Administrative Prepayment Capitalized Available Annual PID 1 Payments Expense Expenses Reserve Interest Funds (a) Installments 2018-2025 $2,665,000 $4,844,016 $483,227 $481,765 ($1,876,099) ($240,920) $6,356,989 2026 $620,000 $506,469 $59,000 $50,030 $0 ($46,000) $1,189,499 2027 $645,000 $475,669 $77,681 $46,950 $0 $0 $1,245,300 2028 $685,000 $443,419 $79,234 $43,725 $0 $0 $1,251,378 2029 $720,000 $409,169 $80,819 $40,300 $0 $0 $1,250,288 2030 $760,000 $373,169 $82,436 $36,700 $0 $0 $1,252,305 2031 $800,000 $335,169 $84,084 $32,900 $0 $0 $1,252,153 Total $6,895,000 $7,387,078 $946,481 $732,370 ($1,876,099) ($286,920) $13,797,911 (a) Other Available Funds includes available excess PID Annual Installments from a prior year, available excess administrative expense funds, available excess funds held in the pledged revenue fund, and available interest income earned. The Roadway Improvements are also expected to be built within a period of five years. The projected Annual Installments for the Roadway Improvements over a period of five years is shown in Table B-5 below. Table B-5 Five V-jw Service plan - rrolegO Annual Instailmenta - Roadwav Imaivuemxea€ts Delinquency Period & Other Projected Ending Principal Interest Administrative Prepayment Capitalized Available Annual PID September 1 _Payments Expense Expenses Reserve Interest Funds (a) Installments 2019-2025 $1,080,000 $1,730,642 $334,844 $169,139 ($556,584) ($155,955) $2,602,086 2026 $245,000 $200,398 $38,000 $20,040 $0 ($14,000) $489,438 2027 $260,000 $188,250 $52,725 $18,825 $0 $0 $519,800 2028 $280,000 $175,250 $53,779 $17,525 $0 $0 $526,554 2029 $290,000 $161,250 $54,855 $16,125 $0 $0 $522,230 2030 $305,000 $146,750 $55,952 $14,675 $0 $0 $522,377 2031 $320,000 $131,500 $57,071 $13,150 $0 $0 $521,721 Total $2,780,000 $2,734,040 $647,225 I $269,479 ($556,584) ($169,955) $5,704,206 (a) Other Available Funds includes available excess PID Annual Installments from a prior year, available excess administrative expense funds, available excess funds held in the pledged revenue fund, and available interest income earned_ Debt Service and Administrative Expenses Maior Improvement Bonds - Annual Installments The Major Improvement Special Assessments imposed on any Parcel may be paid in full at any time. If not paid in full, the Major Improvement Special Assessment shall be payable in twenty Annual Installments of principal and interest beginning with the tax year following the issuance of the Major Improvement Bonds, of which twelve (12) Annual Installments currently remain outstanding. Pursuant to the Service and Assessment Plan, each Major Improvement Special Assessment on the Assessed Property within the Western Improvement Area and Eastern Improvement Area of the PID shall bear interest at the rate on the Major Improvement Bonds plus 0.5% as described below commencing with the issuance of the Major Improvement Bonds. The effective interest rate on the Major Improvement Bonds is 5.06% per annum for fiscal year 2026. Pursuant to Section 372.018 of the PID Act, the interest rate for that assessment may not exceed a rate that is one-half of one percent (0.5%) higher than the actual interest rate (the Additional Interest rate), paid on the debt. Accordingly, the effective interest rate on the Major Improvement Bonds plus Additional Interest of one-half of one percent (5.56%) is used to calculate the interests on the Major Improvement Special Assessments. These payments, the "Annual Installments" of the Major Improvement Special Assessments, shall be billed by the City (or another party designated by the City) in 2025 and will be delinquent on February 1, 2026. Each Annual Installment shall be reduced by any credits applied under applicable documents including the Service and Assessment Plan and applicable Indenture, such as capitalized interest and interest earnings on any account balances and by any other funds available to the PID. Annual Budeet for the Repavment of Indebtedness Debt service will be paid on the Major Improvement Bonds from the collection of the Annual Installments of the Major Improvement Special Assessments levied against the Assessed Property within the Western Improvement Area and Eastern Improvement Area of the PID. In addition, Administrative Expenses are to be collected with the Annual Installments to pay expenses related to the collection of the Annual Installments and administration of the PID. The Additional Interest collected with the Annual Installments will be used to fund the Delinquency and Prepayment Reserve amounts as described in the Service and Assessment plan and the applicable Indenture. Maior Improvement Annual Installments to be collected for fiscal vear 2026 The budget for Major Improvements of the PID will be paid from the collection of Annual Installments collected for fiscal year 2026 as shown by Table B-6 on the following page. (remainder ofpage left intentionally blank) Table B-6 Budget for the Major Improvement Annual Installments To be collected for Fiscal Year 2026 Major Improvement Bonds Interest payment on March 1, 2026(a) $253,234.32 Interest payment on September 1, 2026(a) $253,234.32 Principal payment on September 1, 2026(a) $620,000.00 Subtotal debt service on bonds $1,126,468.64 Administrative expenses $59,000.00 Additional interest for Delinquency and Prepayment Reserves $50,030.23 Total Uses $1,235,498.87 Available reserve fund income ($26,000.00) Available capitalized interest funds $0.00 Available administrative expense funds ($20,000.00) Subtotal funds available ($46, 000.00) Annual Installments $1,189,498.87 Total Sources $1,235,498.87 (a) Budgeted amounts to be collected for debt service are based upon the current outstanding Major Improvement Special Assessments. Variances between amounts budgeted for debt service and actual debt service may be funded by the prepayment reserve account and/or any other available funds, if any. As shown in Table B-6 above, the total Annual Installment of the Major Improvement Special Assessments to be collected for fiscal year 2026 is equal to $1,189,498.87 ($1,235,498.97 - $46,000.00) for payments that will be due within the fiscal year 2026. The total debt service portion of the Annual Installments to be collected for the Major Improvement Bonds, the Administrative Expenses, and the excess interest for Delinquency and Prepayment Reserve to be collected for fiscal year 2026 are shown as $1,106,468.64 ($1,126,468.64 - $20,000.00 = $1,106,468.64), $39,000.00 ($59,000.00 - $20,000.00 = $39,000.00), and $50,030.23, respectively. The total debt service portion of the Annual Installments to be collected for the Major Improvement Bonds within the fiscal year 2026 represent two semi-annual interest payments of $253,234.32 each due on March 1, 2026, and September 1, 2026, and $620,000.00 in principal payment due on September 1, 2026 for the fiscal year 2026. Pursuant to the Service and Assessment Plan, the Major Improvement Special Assessments and the related Annual Installments shall be allocated to the Assessed Property within the Western Improvement Area and Eastern Improvement Area based on the ratio of the estimated buildout values for each area. As described in the introduction section of this Annual Service Plan Update, the Amended Service and Assessment Plan was approved for allocating the Water Improvements portion of the Major Improvement Special Assessments and the Sanitary Sewer Improvements portion of the Major Improvement Special Assessments. In addition, the Amended Service and Assessment Plan established that the Water Improvements Portion of the Major Improvements are being provided for the benefit of all of the Assessed Property in the PID (in both the Eastern Improvement Area and the Western Improvement Area excluding the Water Improvements Unserved Tracts). Similarly, the Sanitary Sewer Improvements Portion of the Major Improvements are being provided for the benefit of all of the Assessed Property in the PID (in both the Eastern Improvement Area and the Western Improvement Area excluding the Sanitary Sewer Improvements Unserved Tracts). Accordingly, the outstanding Major Improvement Special Assessment and fiscal year 2026 Major Improvement Annual Installments are calculated in Table B-7 below based on the allocation percentages applicable to each category of Tracts [i.e., (i)Western Improvement Area — Major Improvements (Sanitary Sewer Improvements and Water Improvements served Tracts), (ii) Western Improvement Area — Major Improvements (Sanitary Sewer Improvements Unserved Tracts), (iii) Western Improvement Area — Major Improvements (Water Improvements Unserved Tracts), (iv) Eastern Improvement Area — Major Improvements (Excluding Water Improvements Unserved Tracts), and (v) Eastern improvement Area — Major Improvements (Water Improvements Unserved Tracts) that were calculated and included in the Amended Service And Assessment Plan. The applicable Special Assessment allocation percentages shown in Table B-7 below have been updated based on updated information received by the Subsequent Developer. Refer to the Parcel Updates information within Section D of this report for additional detail regarding the updated development plan and adjusted Special Assessment allocations. Table 1)-7 AOocadon o(the Maur Impmvement Annual Insta m— (Focal fear 2026) M." Improwment Tobl Major Wabrlmpmwment Portbn of AllxatlOn% Allombd Major Senlbry Sewer Annual InOallmenb Tobl Majar ImptmRment Speobl Improvement Annual Inmllmenb(W- 0—ding Major Impmwment Annual Improwment Portion (5tnver Aeleemnb(Webr end Serer Improvement5pemal InOallmenb (Webr WMejorlmprovement Improwment end Serer Improwment Improwment Anse Aseaenenb Improwment Portbn) Special Aveeanenb %(a) P,M—) Improvement Pommna) Po.—) WBsbm trnprasemer4 Ala-lSerwr MVm.sner4a UnaeMd T" ) SI8893034 5.81% $22.459.66 $0.00 0.00D% SOXID SI88930.34 522,459.66 Weatem tnprmerrer4 Area -(We YnlatnenMe Urert Tracb) SO 00 0.00% 50.00 S297A9449 4A06% $35365.55 5297,494A9 535365.55 Weeds YnPo/ Nee -(Sera Y V^Twneree erd Water YryAow•wrt eenetl Tt ) S2A66,60749 6350% 5245,674.18 S3077162.36 45.593% S365AS448 55,144,169.85 5611328.6E E W— hploenwe Ne - (W.. tnprort+nerb U. a T—.) $0.00 0ON. SOXID SI ANA8441 27.977% SI2A346.81 SIAB&WAI S224-1 81 EaetemBp—.m A--(E..Wrq Va lhp--m U.T2tla) 5998.94&12 30.69-. $118.752,96 $1 A87,61928 22.034°. 5176.845.22 $2.48616741 5295398.18 Tow- we. bAmowmrrt Paeyn 53254A8596 10000°° $386S86.81 Toth -Se.�s!mpmw-ner8 56,751$60.54 100.00% $802.61206 Grand Total -All Tracts 510,006,046.50 51,189,498.87 I(.),belsa..Neaw.bowoaboveemo.kuk,dendsM1ownmT.bkR-Dlof1h.4 ndcd4niceand \ssysxmen pl.n. The list of Parcels within the Western Improvement Area and the Eastern Improvement Area of the PID, the aggregate Major Improvement Special Assessments for the Western Improvement Area and the Eastern Improvement Area, and the aggregate Annual Installments to be collected from each Parcel for fiscal year 2026 are shown in: Appendix A-1 — Western Improvement Area — Major Improvements Assessment Roll Summary 2025-26 (Sanitary Sewer Improvements and Water Improvements served Tracts) attached herein, Appendix A-2 — Western Improvement Area — Major Improvements Assessment Roll Summary 2025-26 (Sanitary Sewer Improvements Unserved Tracts) attached herein, Appendix A-3 — Western Improvement Area — Major Improvements Assessment Roll Summary 2025-26 (Water Improvements Unserved Tracts) attached herein, Appendix A-4 — Eastern Improvement Area — Major Improvements Assessment Roll Summary 2025-26 (Excluding Water Improvements Unserved Tracts) attached herein, and Appendix A-5 — Eastern improvement Area — Major Improvements Assessment Roll Summary 2025-26 (Water Improvements Unserved Tracts) attached herein. Roadwav Bonds - Annual Installments The Roadway Improvement Special Assessment imposed on any Parcel may be paid in full at any time. If not paid in full, the Special Assessment shall be payable in nineteen Annual Installments of principal and interest beginning with the 2018 tax year, of which twelve (12) Annual Installments currently remain outstanding. Pursuant to the Service and Assessment Plan, each Roadway Improvement Special Assessment on Assessed Property within the Western Improvement Area of the PID shall bear interest at the rate on the Roadway Bonds plus 0.5% as described below commencing with the issuance of the Roadway Improvement Bonds. The effective interest rate on the Roadway Bonds is 5.00 percent per annum for fiscal year 2026. Pursuant to Section 372.018 of the PID Act, the interest rate for that assessment may not exceed a rate that is one-half of one percent (0.5%) higher than the actual interest rate (the Additional Interest rate), paid on the debt. Accordingly, the effective interest rate on the Roadway Improvement Bonds plus Additional Interest of one-half of one percent (5.50%) is used to calculate the interests on the Roadway Improvement Special Assessments. These payments, the "Annual Installments" of the Roadway Improvement Special Assessments, shall be billed by the City (or another party designated by the City) in 2025 and will be delinquent on February 1, 2026. Each Annual Installment shall be reduced by any credits applied under applicable documents including the Service and Assessment Plan and applicable Indenture, such as capitalized interest and interest earnings on any account balances and by any other funds available to the PID. Annual BudLyet for the Renavment of Indebtedness Debt service will be paid on the Roadway Improvement Bonds from the collection of the Annual Installments of the Roadway Improvement Special Assessment levied on the Assessed Property within the Western Improvement Area. In addition, Administrative Expenses are to be collected with the Annual Installments to pay expenses related to the collection of the Annual Installments and administration of the PID. The Additional Interest collected with the Annual Installments will be used to fund the Delinquency and Prepayment Reserve amounts as described in the Service and Assessment plan and the applicable Indenture. 10 Roadwav Annual Installments to be collected for fiscal vear 2026 The budget for Roadway Bonds that lies within the Western Improvement Area of the PID will be paid from the collection of Annual Installments collected for the fiscal year 2026 as shown by Table B-8 below. Table B-8 Budget for the Roadway Improvement Annual Installments To be collected for Fiscal Year 2026 Roadwav Bonds Interest payment on March 1, 2026(a) $100,199.06 Interest payment on September 1, 2026(3) $100,199.06 Principal payment on September 1, 2026(a) $245,000.00 Subtotal debt service on bonds $445,398.11 Administrative expenses $38,000.00 Additional interest for Delinquency and Prepayment Reserves $20,039.81 Total Uses $503,437.92 Available reserve fund income ($4,000.00) Available capitalized interest account $0.00 Available Administrative Expense account ($10,000.00) Subtotal funds available ($14,000.00) Annual Installments $489,437.92 Total Sources $503,437.92 (a) Budgeted amounts to be collected for debt service are based upon the current outstanding Roadway Improvement Special Assessments. Variances between amounts budgeted for debt service and actual debt service may be funded by the prepayment reserve account and/or any other available funds, if any. As shown in Table B-8 above, the total Annual Installment of the Roadway Improvement Special Assessments to be collected for fiscal year 2026 is equal to $489,437.92 ($503,437.92 - $14,000.00 = $489,437.92) for payments that will be due within the fiscal year 2026. The total debt service portion of the Annual Installments to be collected for the Roadway Improvement Bonds, the Administrative Expenses and the excess interest for Delinquency and Prepayment Reserve to be collected for fiscal year 2026 are shown as $441,398.11 ($445,398.11 - $4,000.00 = $441,398.11), $28,000.00 ($38,000.00 - $10,000.00 = $28,000.00) and $20,039.81, respectively. The total debt service portion of the Annual Installments to be collected for the Roadway Improvement Bonds within the fiscal year 2026 represent two semi-annual interest payments of $100,199.06 each due on March 1, 2026 and September 1, 2026, and $245,000.00 in principal payments due on September 1, 2026 for the fiscal year 2026. Pursuant to the Amended Service and Assessment Plan, the Roadway Improvement Special Assessments and the related Annual Installments shall be allocated to the Assessed Property within the Western Improvement Area based on the ratio of the 11 estimated buildout values for each Parcel. The outstanding Roadway Improvement Special Assessment and fiscal year 2026 Roadway Improvement Annual Installments are calculated in Table B-9 below based on the allocation percentages applicable to each category of Tracts [i.e., (i)Western Improvement Area — Roadway Improvements (Sanitary Sewer Improvements and Water Improvements served Tracts), (ii) Western Improvement Area — Roadway Improvements (Sanitary Sewer Improvements Unserved Tracts), and (iii) Western Improvement Area — Roadway Improvements (Water Improvements Unserved Tracts that were calculated and included in the Amended Service And Assessment Plan. The applicable Special Assessment allocation percentages shown in Table B-9 below have been updated based on updated information received by the Subsequent Developer. Refer to the Parcel Updates information within Section D of this report for additional detail regarding the updated development plan and adjusted Special Assessment allocations. Table B-9 Allocation ofthe Roadway Improvement Annual Installments (Fiscal Year 2026) Outstanding Roadway Improvement Special Improvement Area Assessments % Western improvement Area - (Sewer Improvements Unserved Tracts) $308,403.57 7.69% Western Improvement Area - (Water Improvements Unsened Tracts) $326,097.71 8.14% Western Improvement Area - (Sewer Improvements and Water Improvement served Tracts) $3,373,460.92 84.17% Eastern Improvement Area - (Water Improvements Unsened Tracts) $0.00 0.000/0 Eastern Improvement Area - (Excluding Water Improvement Unserwd Tracts) $0.00 0.00% Total Roadway Improvement Annual Installments (Western Improvement Area) $37,661.13 $39,821.88 $411,954.91 $0.00 Total - Westem Improvement Area $4,007,962.20 100.00% Total - Eastem Improvement Area Grand Total -All Tracts $4,007,962.20 �(a) The percentages shown above are calculated and shown in Table IV-A.1 of the Amended Service and Assessment Plan. $0.00 $489,437.92 The list of Parcels within the Western Improvement Area, the aggregate Roadway Improvement Special Assessments for the Western Improvement Area, and the aggregate Annual Installments to be collected from each Parcel for fiscal year 2026 are shown in: Appendix A-6 — Western Improvement Area — Roadway Improvements Assessment Roll Summary 2025-26 (Sanitary Sewer Improvements and Water Improvements served Tracts) attached herein, Appendix A-7 — Western Improvement Area — Roadway Improvements Assessment Roll Summary 2025-26 (Water Improvements Unserved Tracts) attached herein, and Appendix A-8 — Western Improvement Area — Roadway Improvements Assessment Roll Summary 2025-26 (Sanitary Sewer Improvements Unserved Tracts) attached herein. C. Update of the Assessment Plan The Updated Service and Assessment Plan adopted by the City Council provided that the cost of Authorized Improvement shall be allocated to the Assessed Property based on the ratio of estimated buildout value anticipated to be built on each Parcel once such property is fully developed, and that such method of allocation will result in the 12 imposition of equal shares of the costs of the Authorized Improvement to Parcels similarly benefited. This method of assessing property has not been changed and Assessed Property will continue to be assessed as provided for in the Amended Service and Assessment Plan. D. Update of the Assessment Roll Pursuant to the Amended and Restated Service and Assessment Plan, the Assessment Roll shall be updated each year to reflect: (i) the identification of each Parcel; (ii) the Special Assessment for each Parcel of Assessed Property, including any adjustments authorized by this Service and Assessment Plan or in the PID Act; (iii) the Annual Installment for the Assessed Property for the year (if the Special Assessment is payable in installments); and (iv) payments of the Special Assessment, if any, as provided by Section VII.0 of the Service and Assessment Plan. The summary Assessment Rolls are shown in Appendices A-1 through A-8 attached herein. Each Parcel in the PID is identified, along with the aggregate Special Assessment for the applicable improvement area and the Annual Installments to be collected from each Parcel. Parcel Updates According to the Service and Assessment Plan, upon the subdivision of any Parcel, the Administrator shall reallocate the Special Assessment for the Parcel prior to the subdivision among the new subdivided Parcels according to the formula shown in the Updated Service and Assessment Plan. On June 6, 2025, the Subsequent Developer provided an updated development plan for the single family units anticipated to be constructed within the PID. The updated development plan estimated that 3,905 single family units are anticipated to be constructed, which represents an increase of 230 single family units from the original single family development plan of 3,675 single family units initially provided by the Developer. As a result, the allocation percentages for the Major Improvement Special Assessments and the Roadway Improvement Special Assessments have been revised pursuant to the updated development plan. See Table D-1 on the following page for the Major Improvement Special Assessments allocation prior to the update to the single family unit count for Parcels located within the Western Improvement Area of the PID. 13 Table D-1 Western Improvement Area - Assessment Adjustment Western Improvement Area (Major Improvements Special Assessment) Prior to Adjustment Single Family Multifamily Commercial Total Projected I Special Parcel ID I Units',' I Units' 2 1 SF' 2 1 Build Out Value',' Assessment Sanitary Sewer Improvements and Water Improvements served Tracts 04103629 (Part of) I 147 I 0 0 I $46,305,000 $243,735 42423153 (Part of) I 88 0 0 $27,720,000 $145,909 06839851 392 0 0 $123,480,000 $649,959 42423196 (Part of) 0 312 280,373 $97,258,600 $511,938 43086651 43086643 0 648 0 $85,536,000 $450,234 03710890 39 1,560 661,223 $350,449,600 $1,844,655 43164865 207 0 0 I $65,205,000 $343,218 43164873 I 241 0 0 I $75,915,000 $399,592 42423218 0 0 233,403 I $46,680,600 $245,712 Various - Rock Creek West - Phase #1 240 0 0 $75,600,000 $397,934 Subtotal $426,510,000 I $332,640,000 $234,999,800 $994,149,800 $5,232,888 4103629 (Part of) Subtotal Sanitary Sewer Unserved Tracts 170 I 0 I 0 $53,550,000 $0 $53,550,000 $115,505 $0 $53,550,000 $115,505 Water Unserved Tracts 4103629 (Part of) 66 0 0 I $20,790,000 $64,589 42423153 (Part of) 184 0 0 $57,960,000 $180,066 42423196 (Part of) 0 0 2,761 $552,200 $1,716 Subtotal I $78,750,000 $0 $552,200 I $79,302,200 $246,370 TOTAL I $558,810,000 $332,640,000 $235,552,000 I $1,127,002,000 $5,594,763 1 — Pursuant to the Amended and Restated Service and Assessment Plan, assumes a per unit buildout value of $315,000 (single family), $132,000 (multifamily), and $200 (per commercial square foot), 2 — Unit counts as provided in the original development plan per the Developer. See Table D-2 on the following page for the Major Improvement Special Assessments allocation after the update to the single family unit count for Parcels located within the Western Improvement Area of the PID. (remainder ofpage left intentionally blank) 14 Table D-2 Western Improvement Area - Assessment Adjustment Western Improvement Area (Major Improvements Special Assessment) After Adjustment Single Family Multifamily Commercial Total Projected Special Parcel ID Units'•2 I Units',2 I SF',2 1 Build Out Value's Assessment Sanitary Sewer Improvements and Water Improvements served Tracts 04103629 (Part of) 253 0 0 1 $79,695,000 $407,471 42423153 (Part of 93 I 0 0 $29,295,000 $149,782 06839851 364 0 0 $114,660,000 $586,243 42423196 (Part of) 0 312 280,373 $97,258,600 $497,272 43086651 43086643 0 648 0 $85,536,000 $437,335 03710890 0 1,560 661,223 $338,164,600 $1,728,995 43164865 207 0 0 $65,205,000 $333,385 43164873 I 241 0 0 $75,915,000 $388,144 42423218 0 0 233,403 $46,680,600 $238,672 Various - Rock Creek West - I I Phase #1 234 0 0 $73,710,000 $376,870 Subtotal $438,480,000 $332,640,000 $234,999,800 $1,006,119,800 $5,144,170 Sanitary Sewer Unserved Tracts 4103629 (Part oo I 292 0 0 $91,960,000 $188,930 Total $91,980,000I $0I $0 $91,980,000I $188,930 I Water Unserved Tracts 4103629 (Part oD 114 0 0 $35,910,000 $109,843 42423153(Part oD 193 0 0 $60,795,000 $185,962 If 42423196 (Part of} 0 0 2,761 $552,200 $1,689 Total $96,705,000 $0 $552,200 $97,257,200 $297,494 TOTAL $627,165,000 $332.640,000 $235F552.000 $1,195,357,000 $5,630,595 1 — Pursuant to the Amended and Restated Service and Assessment Plan, assumes a per unit buildout value of $315,000 (single family), $132,000 (multifamily), and $200 (per commercial square foot). 2 — Unit counts as provided in the updated development plan per the Subsequent Developer. See Table D-3 on the following page for the Major Improvement Special Assessments allocation prior to the update to the single family unit count for Parcels located within the Eastern Improvement Area of the PID. (remainder ofpage left intentionally blank) 15 Table D-3 Eastern Improvement Area - Assessment Adjustment Eastern Improvement Area (Major improvements Special Assessment) Prior to Adjustment Single Family I Multifamily I Commercial I Total Projected I Special Parcel ID 1 Units' 2 Units'' SF' 2 Build Out Value' 2 Assessment Excluding Water Improvem nts Unserved Tracts 41291549 (Part of) 646 0 729,135 $349,317,000 $1,838,693 41291522 0 I I 0 559,085 $111,817,000 I $588,569 Subtotal $203,490,0001 $0 $257,644,000 $461,134,000 $2,427,262 Water Improvej�ents Unserved Tracts 05700906 304 0 145,362 $124,832,400 $387,820 41291549 (Part of) 951 0 1,071,118 $513,788,600 $1,596,201 Subtotal $395,325,000 $0 $243,296,000 $638,621,000 $1,984,021 TOTAL $598,815,000 $0 $600,940,000 $1,099,755,000 $4,411,283 1 — Pursuant to the Amended and Restated Service and Assessment Plan, assumes a per unit buildout value of $315,000 (single family), $132,000 (multifamily), and $200 (per commercial square foot). 2 — Unit counts as provided in the original development plan per the Developer. See Table D-4 below for the Major Improvement Special Assessments allocation after the update to the single family unit count for Parcels located within the Eastern Improvement Area of the PID. Table D-4 Eastern Improvement Area - Assessment Adjustment Eastern Improvement Area (Major Improvements Special Assessment) After Adjustment Single Family Multifamily Commercial Total Projected Special Parcel ID Units',2 I Units" I SF',2 Build Out Value'•2 I Assessment Excludin_q Water Improvements_ Unserved Tracts 41291549 (Part of) 726 0 729,135 $374,517,000 $1,914,860 41291522 0 0 559,085 $111,817,000 $571,707 Subtotal $228,690,000 $0I $257,644,000 $486,334,000 $2,486,567 Water Improvements Unserved Tracts 05700906 121 0 145,362 $67,187,400 $205,516 41291549 (Part of) 1,067 0 1,071,118 $550,328,600 $1,683,369 Subtotal $374,220,000 $0 $243,296,000 $617,516,000 $1,888,884 TOTAL $602,910,000 $0 $500.940,000 $1,103,850,000 $4,375,452 1 — Pursuant to the Amended and Restated Service and Assessment Plan, assumes a per unit buildout value of $315,000 (single family), $132,000 (multifamily), and $200 (per commercial square foot). 2 — Unit counts as provided in the updated development plan per the Subsequent Developer. See Table D-5 on the following page for the Roadway Improvement Special Assessments allocation prior to the update to the single family unit count for Parcels located within the Western Improvement Area of the PID. 16 Table D-5 Western Improvement Area - Assessment Adjustment Western Improvement Area (Roadway Improvements Special Assessment) Prior to Adjustment Single Family Multifamily Commercial Total Projected Special Parcel ID Units',' Units',-' SF',Z Build Out Value',' 1 Assessment Sanitary Sewer Improvements and Water Improvements served Tracts 04103629 (Part of) 147 i 0 I 0 $46,305,000 42423153 (Part of) 88 I 0 0 $27,720,000 06839851 392 0 0 $123,480,000 42423196 (Part of) 0 312 280,373 $97,258,600 43086651 43086643 0 1 648 0 $85,536,000 03710890 39 1,560 661,223 $350,449,600 43164865 207 0 0 I $65,205,000 43164873 241 I 0 0 $75,915,000 42423218 0 0 233,403 $46,680,600 Various - Rock Creek West - Phase #1 240 0 0 ff $75,600,000 Subtotal $426,510,000 $332,640,000 $234,999,Boo I $994,149,800 4103629 (Part of) Subtotal Sanitary Sewer Unserved Tracts 170 1 0 1 0 $53,550,000 $0 $164,675 $98,581 $439,132 $345,881 $304,192 $1,246,305 $231,889 $269,977 $166,010 $268,857 $3,535,499 1 $53,550,000I $190,440 $0 1 $53,550,000 $190,440 Water Unserved Tracts 4103629 (Part of) 66 0 0 $20,790,000 $73,936 42423153 (Part of) 184 0 0 $57,960,000 $206,123 42423196 (Part of) 0 0 2,761 $552,200 $1,964 Subtotal $78,750,000 $0I $552,200 $79,30Z200 $282,023 TOTAL $558,810,000 $332,640,000 I $235,552,000 $1,127,002,000 $4,007,962 1 — Pursuant to the Amended and Restated Service and Assessment Plan, assumes a per unit buildout value of $315,000 (single family), $132,000 (multifamily), and $200 (per commercial square foot). 2 — Unit counts as provided in the original development plan per the Developer. See Table D-6 on the following page for the Roadway Improvement Special Assessments allocation after the update to the single family unit count for Parcels located within the Western Improvement Area of the PID. (remainder ofpage left intentionally blank) 17 Table D-6 Western Improvement Area - Assessment Adjustment Western Improvement Area (Roadway Improvements Special Assessment) After Adjustment Single Family I Multifamily Commercial I Total Projected I Special Parcel ID Units',' Units',' SF''= Build Out Value'1 Assessment Sanitary Sewer Imorove_me_nts and Water I_m_arovem_ ents served Tracts 04103629 (Part of) 253 0 0 $79,695,000 $267,213 42423153 (Part of) 93 0 0 $29,295,000 $98,224 06839851 364 0 0 $114,660,000 $384,448 42423196 (Part of) 0 312 280,373 $97,258,600 $326,102 43086651 43086643 0 648 0 $85,536,000 $286,797 03710890 0 1.560 661,223 $338,164, 600 $1,133, 846 43164865 I 207 0 0 $65,205,000 $218,629 43164873 241 0 0 $75,915,000 $254,539 42423218 0 0 233,403 $46,680,600 $156,517 Various - Rock Creek West - Phase #1 234 I 0 0 $73,710,000 $247,145 Subtotal $438,480,000 $332,640,000 $234,999,800 $1,006,119,800 $3,373,461 4103629 (Part of) Total Sanitary Sewer Unserved Tracts 292 1 0 1 0 $91,980,000 $0 $91,980,000 $308,404 $0 $91,980,000 $308,404 Water Unserved Tracts 4103629 (Part of) 114 0 0 $35,910,000 $120,404 42423153 (Part of) 193 0 0 $60,795,000 $203,842 42423196 (Part of) 0 0 2,761 $552,200 $1,851 Total $96,705,000 $0 $552,200 $97,257,200 $326,098 TOTAL $627,165,000 $332,640,000 $235,552,000 $1,195,357,000 $4,007,962 1 — Pursuant to the Amended and Restated Service and Assessment Plan, assumes a per unit buildout value of $315,000 (single family), $132,000 (multifamily), and $200 (per commercial square foot). 2 — Unit counts as provided in the updated development plan per the Subsequent Developer. Western Imvrovement Area According to the Developer, a final plat was approved by the City on February 15, 2019 for Brewer Boulevard, a 25.957-acre roadway located entirely within the Western Improvement Area of the PID. As a result, the Major Improvement Special Assessments and Roadway Improvement Special Assessments associated with the aforementioned final plat were reallocated to the Parcels within the Western Improvement Area of the PID for billing purposes beginning in tax year 2020. According to the Tarrant Central Appraisal District online records and the Developer, Parcel subdivisions for the proposed development of 648 multi -family units and 240 single family units were recognized in the official County roll in 2024. As a result, the Major Improvement Special Assessments and Roadway Improvement Special Assessments associated with the proposed development described in this paragraph were reallocated to the new Parcels within the Western Improvement Area of the PID for billing purposes beginning in tax year 2024. 18 According to the Tarrant Central Appraisal District online records and the Subsequent Developer, Parcel 43042867 was subdivided in October 2024 for the proposed development of 234 single family units (Rock Creek Ranch West — Phase #1). As a result, the Major Improvement Special Assessments and Roadway Improvement Special Assessments associated with the proposed development described in this paragraph were reallocated to the new Parcels within the Western Improvement Area of the PID for billing purposes beginning in tax year 2025. See Table D-7 below for the Major Improvement Special Assessments allocation prior to and after subdivision of the proposed 234 single family units. Parcel ID 43042867 Total Table D-7 Parcel 43042867 Subdivision - Major Improvements Special Assessment ,Apck Creek Ranch west - P4W #1 ; Prior to Subdivision Single Family Multifamily I Commercial Total Projected Units' Units' 1 SF' Build Out Value' 234 1 0 1 0 $73,710,000 $73,710,000 1 $0 1 $0 $73,710,000 After Subdivision Special Assessment' $376,870 $376,870 Various I 234 I 0 I 0 I $73,710,000I $376,870 Total $73,710,000 $0 $0 $73,710,000 $376,870 1 — Pursuant to the Amended and Restated Service and Assessment Plan, assumes a per unit buildout value of $315,000 (single family), $132,000 (multifamily), and $200 (per commercial square foot). 2 — The Major Improvement Special Assessment amount per unit is approximately $1,611 ($376,870 234 = $1,611). See Table D-8 below for the Roadway Improvement Special Assessments allocation prior to and after subdivision of the proposed 234 single family units. Table D-8 Parcel 43042867 Subdivision - Roadway Improvements Special Assessment Rock Creek 1tan9kwp #1 Prior to Subdivision Single Family Multifamily Commercial Total Projected Special Parcel ID Units' Units' SF' Build Out Value' Assessment' 43042867 234 0 0 $73,710,000 $247,145 Total $73,710,000 $0 $0 $73,710,000 $247,145 After Subdivision Various 234 0 0 $73,710,000 $247,145 Total I $73,710,000I $0I $0I $73,710,000 $247,145 1 — Pursuant to the Amended and Restated Service and Assessment Plan, assumes a per unit buildout value of $315,000 (single family), $132,000 (multifamily), and $200 (per commercial square foot). 2 — The Major Improvement Special Assessment amount per unit is approximately $1,056 ($247,145 -r 234 = $1,056). According to the Tarrant Central Appraisal District online records and the Subsequent Developer, Parcel 03710890 was partially subdivided in 2024 for the future proposed development of 241 single family units (Rock Creek Ranch West — Phase #2) and for the future proposed development of 207 single family units (Rock Creek Ranch West — Phase #3). As a result, the Major Improvement Special Assessments and Roadway Improvement Special Assessments associated with the proposed development 19 described in this paragraph were reallocated to the new Parcels within the Western Improvement Area of the PID for billing purposes beginning in tax year 2025. See Table D-9 below for the Major Improvement Special Assessments allocation prior to and after subdivision of Parcel 03710890. Table A-9 Parcel 03710890 Subdivision - Major Improvements Special Assessment Rock Creek Ranch West - Phase 92 and Phase #3 Prior to Subdivision Single Family Multifamily Commercial Total Projected Special Parcel Ill Units' Unitsl SF' Build Out Value' Assessment 03710990 448 1,560 661,223 $479,284,600 $2,450,525 Total $141,120,000 $205,920,000 $132,244,600 $479,284,600 $2,450,525 After Subdivision 03710890 0 1,560 661,223 $338,164,600 $1,728,995 43164873 241 0 0 $75,915,000 $389,144 43164865 207 0 0 $65,205,000 $333,385 Total $141,120,000 $205,920,000 $132,244,600 $479,284,600 $2,450,525 1 — Pursuant to the Amended and Restated Service and Assessment Plan, assumes a per unit buildout value of $315,000 (single family), $132,000 (multifamily), and $200 (per commercial square foot). See Table D-10 below for the Roadway Improvement Special Assessments allocation prior to and after subdivision of Parcel 03710890. Table D-10 Parcel 03710890 Subdivision - Roadway Improvements Special Assessment Rock Creek Ranch Wesse #2 and Phase #3 Prior to Subdivision Single Family Multifamily Commercial Total Projected Special Parcel ID Units' Units' SF' Build Out Value' Assessment 03710890 448 1,560 661,223 $479,284,600 $1,607,013 Total $141,120,000 $205,920,000 $132,244,600 $479,284,600 $1,607,013 After Subdivision 03710890 0 f 1,560 661,223 $338,164,600 $1,133,846 43164873 241 0 0 $75,915,000 $254,539 43164865 207 I 0 0 $65,205,000 $218,629 Total $141,120,000 $205,920,000 $132,244,600 $479,284,600 $1,607,013 1 — Pursuant to the Amended and Restated Service and Assessment Plan, assumes a per unit buildout value of $315,000 (single family), $132,000 (multifamily), and $200 (per commercial square foot). Prepayment of Assessments As of June 30, 2020, the Developer donated a twelve -acre tract of Assessed Property to the City for use as a police station, a fire station, or other public facility. Pursuant to Section VI.0 of the Service and Assessment Plan, any transfer of Assessed Property to a party that is exempt from the payment of the Special Assessment under applicable law, or if an owner causes a Parcel or portion thereof to become Non - Benefited Property would trigger a Mandatory Prepayment. 20 As a result, the net amount of Special Assessment for the Series 2017 Major Improvement Bonds to be prepaid was $12,687.27, and the net amount of Special Assessment for the Series 2018 Roadway Improvement Bonds to be prepaid was $61,016.75, which totaled a Mandatory Prepayment of $73,704.02. The respective Mandatory Prepayment amounts were calculated pursuant to Sections IV(3) and VI(Q of the Service and Assessment Plan (as updated for the Roadway Improvement Bonds). According to the Trustee, the Mandatory Prepayment funds associated with the twelve - acre land donation were received in April 2019. Series 2017 Major Improvement Bonds and the Series 2018 Roadway Improvement Bonds were proportionally redeemed on December 1, 2020 with proceeds of these prepayments. There were no additional prepayments through June 30, 2025. (remainder ofpage left intentionally blank) 21 Annendix A-1 Western Improvement Area (Sanitary Sewer Improvements and Water Improvements served Tracts) Major Improvements Assessment Roll Summary — 2025-26 22 Appendix A -I Western Improvement Area - Major Improvements Assessment Roll Summary 2025-26 (Sanitary Sewer Improvements and Water Improvements served Tracts) Outstanding Additional Major Major Interest for Improvement Improvement Delinquency and Special Annual Administrative Prepayment Fiscal Year 2026 Tax Parcel ID Assessment (a) Assessments (b) Expenses (b) Reserve (b) Annual Installments 04103629 (Part of) $407,470.98 $44,813.81 $1,588.18 $2,037.35 $48,439.34 42423153 (Part of) $149,781.82 $16,473.06 $583.80 $748.91 $17,805.76 42423145 $0.00 $0.00 $0.00 $0.00 $0.00 06839851 $586,242.83 $64,475.20 $2,284.97 $2,931.21 $69,691.38 42423196 (Part of) $497,271.56 $54,690.11 $1,938.19 $2,486.36 $59,114.65 43086651 43086643 $437,335.31 $48,098.30 $1,704.58 $2,186.68 $51,989.55 03710890 $1,728,995.04 $190,155.50 $6,739.01 $8,644.98 $205,539.49 43164865 $333,385.34 $36,665.84 $1,299.42 $1,666.93 $39,632.19 43164873 $388,144.29 $42,688.25 $1,512.85 $1,940.72 $46,141.82 42423218 $238,672.31 $26,249.27 $930.26 $1,193.36 $28,372.89 42423200 $0.00 $0.00 $0.00 $0.00 $0.00 42617357 $0.00 $0.00 $0.00 $0.00 $0.00 43167791 $1,610.56 $177.13 $6.28 $8.05 $191.46 43167881 $1,610.56 $177.13 $6.28 $8.05 $191.46 43167899 $1,610.56 $177.13 $6.28 $8.05 $191.46 43167902 $1,610.56 $177.13 $6.28 $8.05 $191.46 43167911 $1,610.56 $177.13 $6.28 $8.05 $191.46 43167929 $1,610.56 $177.13 $6.28 $8.05 $191.46 43167937 $1,610.56 $177.13 $6.28 $8.05 $191.46 43167945 $1,610.56 $177.13 $6.28 $8.05 $191.46 43167953 $1,610.56 $177.13 $6.28 $8.05 $191.46 43167961 $1,610.56 $177.13 $6.28 $8.05 $191.46 43167970 $1,610.56 $177.13 $6.28 $8.05 $191.46 43168101 $0.00 $0.00 $0.00 $0.00 $0.00 43167805 $1,610.56 $177.13 $6.28 $8.05 $191.46 43167988 $1,610.56 $177.13 $6.28 $8.05 $191.46 43167996 $1,610.56 $177.13 $6.28 $8.05 $191.46 43168003 $1,610.56 $177.13 $6.28 $8.05 $191.46 43168011 $1,610.56 $177.13 $6.28 $8.05 $191.46 43168020 $1,610.56 $177.13 $6.28 $8.05 $191.46 43168038 $1,610.56 $177.13 $6.28 $8.05 $191.46 43168046 $1,610.56 $177.13 $6.28 $8.05 $191.46 43168054 $1,610.56 $177.13 $6.28 $8.05 $191.46 43168062 $1,610.56 $177.13 $6.28 $8.05 $191.46 43168071 $1,610.56 $177.13 $6.28 $8.05 $191.46 43167813 $1,610.56 $177.13 $6.28 $8.05 $191.46 43168089 $1,610.56 $177.13 $6.28 $8.05 $191.46 43168097 $1,610.56 $177.13 $6.28 $8.05 $191.46 43168119 $0.00 $0.00 $0.00 $0.00 $0.00 43167821 $1,610.56 $177.13 $6.28 $8.05 $191.46 43167830 $1,610.56 $177.13 $6.28 $8.05 $191.46 43167848 $1,610.56 $177.13 $6.28 $8.05 $191.46 43167856 $1,610.56 $177.13 $6.28 $8.05 $191.46 43167864 $1,610.56 $177.13 $6.28 $8.05 $191.46 43167872 $1,610.56 $177.13 $6.28 $8.05 $191.46 43169735 $1,610.56 $177.13 $6.28 $8.05 $191.46 43169786 $0.00 $0.00 $0.00 $0.00 $0.00 43169743 $1,610.56 $177.13 $6.28 $8.05 $191.46 43169794 $0.00 $0.00 $0.00 $0.00 $0.00 Appendix A-1 Western Improvement Area - Major Improvements Assessment Roll Summary 2025-26 (Sanitary Sewer Improvements and Water Improvements served Tracts) Outstanding Additional Major Major Interest for Improvement Improvement Delinquency and Special Annual Administrative Prepayment Fiscal Year 2026 Tax Parcel ID Assessment (a) Assessments (b) Expenses (b) Reserve (b) Annual Installments 43169751 $1,610.56 $177.13 $6.28 $8.05 $191.46 43169808 $0.00 $0.00 $0.00 $0.00 $0.00 43169760 $1,610.56 $177.13 $6.28 $8.05 $191.46 43169778 $1,610.56 $177.13 $6.28 $8.05 $191.46 43169816 $1,610.56 $177.13 $6.28 $8.05 $191.46 43169905 $1,610.56 $177.13 $6.28 $8.05 $191.46 43169913 $1,610.56 $177.13 $6.28 $8.05 $191.46 43169921 $1,610.56 $177.13 $6.28 $8.05 $191.46 43169930 $1,610.56 $177.13 $6.28 $8.05 $191.46 43169948 $1,610.56 $177.13 $6.28 $8.05 $191.46 43169956 $1,610.56 $177.13 $6.28 $8.05 $191.46 43169964 $1,610.56 $177.13 $6.28 $8.05 $191.46 43169972 $1,610.56 $177.13 $6.28 $8.05 $191.46 43169981 $1,610.56 $177.13 $6.28 $8.05 $191.46 43169999 $1,610.56 $177.13 $6.28 $8.05 $191.46 43170211 $0.00 $0.00 $0.00 $0.00 $0.00 43169824 $1,610.56 $177.13 $6.28 $8.05 $191.46 43170008 $1,610.56 $177.13 $6.28 $8.05 $191.46 43170016 $1,610.56 $177.13 $6.28 $8.05 $191.46 43170024 $1,610.56 $177.13 $6.28 $8.05 $191.46 43170032 $1,610.56 $177.13 $6.28 $8.05 $191.46 43170041 $1,610.56 $177.13 $6.28 $8.05 $191.46 43170059 $1,610.56 $177.13 $6.28 $8.05 $191.46 43170067 $1,610.56 $177.13 $6.28 $8.05 $191.46 43170075 $1,610.56 $177.13 $6.28 $8.05 $191.46 43170083 $1,610.56 $177.13 $6.28 $8.05 $191.46 43170091 $1,610.56 $177.13 $6.28 $8.05 $191.46 43170229 $0.00 $0.00 $0.00 $0.00 $0,00 43169832 $1,610.56 $177.13 $6.28 $8.05 $191.46 43170105 $1,610.56 $177.13 $6.28 $8.05 $191.46 43170113 $1,610.56 $177.13 $6.28 $8.05 $191.46 43170237 $0.00 $0.00 $0.00 $0.00 $0.00 43170121 $1,610.56 $177.13 $6.28 $8.05 $191.46 43170130 $1,610.56 $177.13 $6.28 $8.05 $191.46 43170148 $1,610.56 $177.13 $6.28 $8.05 $191.46 43170156 $1,610.56 $177.13 $6.28 $8.05 $191.46 43170164 $1,610.56 $177.13 $6.28 $8.05 $191.46 43170172 $1,610.56 $177.13 $6.28 $8.05 $191.46 43170181 $1,610.56 $177.13 $6.28 $8.05 $191.46 43170199 $1,610.56 $177.13 $6.28 $8.05 $191.46 43169841 $1,610.56 $177.13 $6.28 $8.05 $191.46 43170202 $1,610.56 $177.13 $6.28 $8.05 $191.46 43170245 $0.00 $0.00 $0.00 $0.00 $0.00 43169859 $1,610.56 $177.13 $6.28 $8.05 $191.46 43169867 $1,610.56 $177.13 $6.28 $8.05 $191.46 43169875 $1,610.56 $177.13 $6.28 $8.05 $191.46 43169883 $1,610.56 $177.13 $6.28 $8.05 $191.46 43169891 $1,610.56 $177.13 $6.28 $8.05 $191.46 43170253 $1,610.56 $177.13 $6.28 $8.05 $191.46 43170261 $1,610.56 $177.13 $6.28 $8.05 $191.46 Appendix A -I Western Improvement Area - Major Improvements Assessment Roll Summary 2025-26 (Sanitary Sewer Improvements and Water Improvements served Tracts) Outstanding Additional Major Major Interest for Improvement Improvement Delinquency and Special Annual Administrative Prepayment Fiscal Year 2026 Tax Parcel ID Assessment (a) Assessments (b) Expenses (b) Reserve (b) Annual Installments 43170270 $1,610.56 $177.13 $6.28 $8.05 $191.46 43170288 $1,610.56 $177.13 $6.28 $8.05 $191.46 43170296 $1,610.56 $177.13 $6.28 $8.05 $191.46 43168127 $1,610.56 $177.13 $6.28 $8.05 $191.46 43168216 $1,610.56 $177.13 $6.28 $8.05 $191.46 43168224 $1,610.56 $177.13 $6.28 $8.05 $191.46 43168232 $1,610.56 $177.13 $6.28 $8.05 $191.46 43168241 $1,610.56 $177.13 $6.28 $8.05 $191.46 43168259 $1,610.56 $177.13 $6.28 $8.05 $191.46 43168267 $1,610.56 $177.13 $6.28 $8.05 $191.46 43168275 $1,610.56 $177.13 $6.28 $8.05 $191.46 43168283 $1,610.56 $177.13 $6.28 $8.05 $191.46 43168291 $1,610.56 $177.13 $6.28 $8.05 $191.46 43168305 $1,610.56 $177.13 $6.28 $8.05 $191,46 43168135 $1,610.56 $177.13 $6.28 $8.05 $191.46 43168143 $1,610.56 $177.13 $6.28 $8.05 $191.46 43168151 $1,610.56 $177.13 $6.28 $8.05 $191.46 43168160 $1,610.56 $177.13 $6.28 $8.05 $191.46 43168178 $1,610.56 $177.13 $6.28 $8.05 $191.46 43168186 $1,610.56 $177.13 $6.28 $8.05 $191.46 43168194 $1,610.56 $177.13 $6.28 $8.05 $191.46 43168208 $1,610.56 $177.13 $6.28 $8.05 $191.46 43168313 $1,610.56 $177.13 $6.28 $8.05 $191.46 43168402 $1,610.56 $177.13 $6.28 $8.05 $191.46 43168411 $1,610.56 $177.13 $6.28 $8.05 $191.46 43168429 $1,610.56 $177.13 $6.28 $8.05 $191.46 43168437 $1,610.56 $177.13 $6.28 $8.05 $191.46 43168445 $1,610.56 $177.13 $6.28 $8.05 $191.46 43168453 $1,610.56 $177.13 $6.28 $8.05 $191,46 43168461 $1,610.56 $177.13 $6.28 $8.05 $191.46 43168470 $1,610.56 $177.13 $6.28 $8.05 $191.46 43168488 $1,610.56 $177.13 $6.28 $8.05 $191.46 43168496 $1,610.56 $177.13 $6.28 $8.05 $191.46 43168321 $1,610.56 $177.13 $6.28 $8.05 $191.46 43168500 $1,610.56 $177.13 $6.28 $8.05 $191.46 43168518 $1,610.56 $177.13 $6.28 $8.05 $191.46 43168526 $1,610.56 $177.13 $6.28 $8.05 $191.46 43168534 $1,610.56 $177.13 $6.28 $8.05 $191.46 43168542 $1,610.56 $177.13 $6.28 $8.05 $191.46 43168551 $1,610.56 $177.13 $6.28 $8.05 $191.46 43168569 $1,610.56 $177.13 $6.28 $8.05 $191.46 43168577 $1,610.56 $177.13 $6.28 $8.05 $191.46 43168585 $1,610.56 $177.13 $6.28 $8.05 $191.46 43168593 $1,610.56 $177.13 $6.28 $8.05 $191.46 43168330 $1,610.56 $177.13 $6.28 $8.05 $191,46 43168607 $1,610.56 $177.13 $6.28 $8.05 $191.46 43168615 $1,610.56 $177.13 $6.28 $8.05 $191.46 43168348 $1,610.56 $177.13 $6.28 $8.05 $191.46 43168356 $1,610.56 $177.13 $6.28 $8.05 $191.46 43168364 $1,610.56 $177.13 $6.28 $8.05 $191.46 Appendix A-1 Western Improvement Area - Major Improvements Assessment Roll Summary 2025-26 (Sanitary Sewer Improvements and Water Improvements served Tracts) Outstanding Additional Major Major Interest for Improvement Improvement Delinquency and Special Annual Administrative Prepayment Fiscal Year 2026 Tax Parcel ID Assessment (a) Assessments (b) Expenses (b) Reserve (b) Annual Installments 43168372 $1,610.56 $177.13 $6.28 $8.05 $191.46 43168381 $1,610.56 $177.13 $6.28 $8.05 $191.46 43168399 $1,610.56 $177.13 $6.28 $8.05 $191.46 43168623 $1,610.56 $177.13 $6.28 $8.05 $191.46 43168712 $1,610.56 $177.13 $6.28 $8.05 $191.46 43168721 $1,610.56 $177.13 $6.28 $8.05 $191.46 43168739 $1,610.56 $177.13 $6.28 $8.05 $191.46 43168747 $1,610.56 $177.13 $6.28 $8.05 $191.46 43168755 $1,610.56 $177.13 $6.28 $8.05 $191.46 43168763 $1,610.56 $177.13 $6.28 $8.05 $191.46 43168771 $1,610.56 $177.13 $6.28 $8.05 $191.46 43168780 $1,610.56 $177.13 $6.28 $8.05 $191.46 43168798 $1,610.56 $177.13 $6.28 $8.05 $191.46 43168801 $1,610.56 $177.13 $6.28 $8.05 $191.46 43168631 $1,610.56 $177.13 $6.28 $8.05 $191.46 43168810 $1,610.56 $177.13 $6.28 $8.05 $191.46 43168828 $1,610.56 $177.13 $6.28 $8.05 $191.46 43168836 $1,610.56 $177.13 $6.28 $8.05 $191.46 43168844 $1,610.56 $177.13 $6.28 $8.05 $191.46 43168852 $1,610.56 $177.13 $6.28 $8.05 $191.46 43168861 $1,610.56 $177.13 $6.28 $8.05 $191.46 43168879 $1,610.56 $177.13 $6.28 $8.05 $191.46 43168640 $1,610.56 $177.13 $6.28 $8.05 $191.46 43168658 $1,610.56 $177.13 $6.28 $8.05 $191.46 43168666 $1,610.56 $177.13 $6.28 $8.05 $191.46 43168674 $1,610.56 $177.13 $6.28 $8.05 $191.46 43168682 $1,610.56 $177.13 $6.28 $8.05 $191.46 43168691 $1,610.56 $177.13 $6.28 $8.05 $191.46 43168704 $1,610.56 $177.13 $6.28 $8.05 $191,46 43168887 $1,610.56 $177.13 $6.28 $8.05 $191.46 43168976 $1,610.56 $177.13 $6.28 $8.05 $191.46 43168984 $1,610.56 $177.13 $6.28 $8.05 $191.46 43168992 $1,610.56 $177.13 $6.28 $8.05 $191.46 43169000 $1,610.56 $177.13 $6.28 $8.05 $191.46 43169018 $1,610.56 $177.13 $6.28 $8.05 $191.46 43169026 $1,610.56 $177.13 $6.28 $8.05 $191.46 43169034 $1,610.56 $177.13 $6.28 $8.05 $191.46 43169042 $1,610.56 $177.13 $6.28 $8.05 $191.46 43169051 $1,610.56 $177.13 $6.28 $8.05 $191.46 43169069 $1,610.56 $177.13 $6.28 $8.05 $191.46 43169085 $0.00 $0.00 $0.00 $0.00 $0.00 43168895 $1,610.56 $177.13 $6.28 $8.05 $191.46 43169077 $1,610.56 $177.13 $6.28 $8.05 $191.46 43168909 $1,610.56 $177.13 $6.28 $8.05 $191.46 43168917 $1,610.56 $177.13 $6.28 $8.05 $191.46 43168925 $1,610.56 $177.13 $6.28 $8.05 $191.46 43168933 $1,610.56 $177.13 $6.28 $8.05 $191.46 43168941 $1,610.56 $177.13 $6.28 $8.05 $191.46 43168950 $1,610.56 $177.13 $6.28 $8.05 $191.46 43168968 $1,610.56 $177.13 $6.28 $8.05 $191.46 Appendix A-1 Western Improvement Area - Major Improvements Assessment Roll Summary 2025-26 (Sanitary Sewer Improvements and Water Improvements served Tracts) Outstanding Additional Major Major Interest for Improvement Improvement Delinquency and Special Annual Administrative Prepayment Fiscal Year 2026 Tax Parcel ID Assessment (a) Assessments (b) Expenses (b) Reserve (b) Annual Installments 43169093 $1,610.56 $177.13 $6.28 $8.05 $191.46 43169140 $0.00 $0.00 $0.00 $0.00 $0.00 43169107 $1,610.56 $177.13 $6.28 $8.05 $191.46 43169158 $0.00 $0.00 $0.00 $0.00 $0.00 43169115 $1,610.56 $177.13 $6.28 $8.05 $191.46 43169166 $0.00 $0.00 $0.00 $0.00 $0.00 43169123 $1,610.56 $177.13 $6.28 $8.05 $191.46 43169174 $0.00 $0.00 $0.00 $0.00 $0.00 43169131 $1,610.56 $177.13 $6.28 $8.05 $191.46 43169182 $0.00 $0.00 $0.00 $0.00 $0.00 43169191 $1,610.56 $177.13 $6.28 $8.05 $191.46 43169280 $1,610.56 $177.13 $6.28 $8.05 $191.46 43169425 $0.00 $0.00 $0.00 $0.00 $0.00 43169298 $1,610.56 $177.13 $6.28 $8.05 $191.46 43169301 $1,610.56 $177.13 $6.28 $8.05 $191.46 43169310 $1,610.56 $177.13 $6.28 $8.05 $191.46 43169328 $1,610.56 $177.13 $6.28 $8.05 $191.46 43169336 $1,610.56 $177.13 $6.28 $8.05 $191.46 43169344 $1,610.56 $177.13 $6.28 $8.05 $191.46 43169352 $1,610.56 $177.13 $6.28 $8.05 $191.46 43169361 $1,610.56 $177.13 $6.28 $8.05 $191.46 43169379 $1,610.56 $177.13 $6.28 $8.05 $191.46 43169204 $1,610.56 $177.13 $6.28 $8.05 $191.46 43169387 $1,610.56 $177.13 $6.28 $8.05 $191.46 43169395 $1,610.56 $177.13 $6.28 $8.05 $191.46 43169409 $1,610.56 $177.13 $6.28 $8.05 $191.46 43169417 $1,610.56 $177.13 $6.28 $8.05 $191.46 43169212 $1,610.56 $177.13 $6.28 $8.05 $191.46 43169221 $1,610.56 $177.13 $6.28 $8.05 $191.46 43169239 $1,610.56 $177.13 $6.28 $8.05 $191.46 43169247 $1,610.56 $177.13 $6.28 $8.05 $191.46 43169255 $1,610.56 $177.13 $6.28 $8.05 $191.46 43169263 $1,610.56 $177.13 $6.28 $8.05 $191.46 43169271 $1,610.56 $177.13 $6.28 $8.05 $191.46 43169433 $1,610.56 $177.13 $6.28 $8.05 $191.46 43169522 $1,610.56 $177.13 $6.28 $8.05 $191.46 43169531 $1,610.56 $177.13 $6.28 $8.05 $191.46 43169549 $1,610.56 $177.13 $6.28 $8.05 $191.46 43169557 $1,610.56 $177.13 $6.28 $8.05 $191.46 43169565 $1,610.56 $177.13 $6.28 $8.05 $191.46 43169573 $1,610.56 $177.13 $6.28 $8.05 $191A6 43169581 $1,610.56 $177.13 $6.28 $8.05 $191.46 43169590 $1,610.56 $177.13 $6.28 $8.05 $191.46 43169603 $1,610.56 $177.13 $6.28 $8.05 $191.46 43169611 $0.00 $0.00 $0.00 $0.00 $0.00 43169441 $1,610.56 $177.13 $6.28 $8.05 $191.46 43169450 $1,610.56 $177.13 $6.28 $8.05 $191.46 43169468 $1,610.56 $177.13 $6.28 $8.05 $191.46 43169476 $1,610.56 $177.13 $6.28 $8.05 $191.46 43169484 $1,610.56 $177.13 $6.28 $8.05 $191.46 Appendix A-1 Western Improvement Area - Major Improvements Assessment Roll Summary 2025-26 (Sanitary Sewer Improvements and Water Improvements served Tracts) Outstanding Additional Major Major Interest for Improvement Improvement Delinquency and Special Annual Administrative Prepayment Fiscal Year 2026 Tax Parcel ID_ Assessment (a) Assessments (b) Expenses (b) Reserve (b) Annual Installments 69 431492 $1,610.56 $177.13 $6.28 $8.05 $191.46 43169506 $1,610.56 $177.13 $6.28 $8.05 $191.46 43169514 $1,610.56 $177.13 $6.28 $8.05 $191.46 43169620 $1,610.56 $177.13 $6.28 $8.05 $191.46 43169638 $1,610.56 $177.13 $6.28 $8.05 $191.46 43169671 $1,610.56 $177.13 $6.28 $8.05 $191.46 43169689 $1,610.56 $177.13 $6.28 $8.05 $191.46 43169697 $1,610.56 $177.13 $6.28 $8.05 $191.46 43169701 $1,610.56 $177.13 $6.28 $8.05 $191.46 43169719 $1,610.56 $177.13 $6.28 $8.05 $191.46 43169727 $1,610.56 $177.13 $6.28 $8.05 $191.46 43169646 $1,610.56 $177.13 $6.28 $8.05 $191.46 43169654 $1,610.56 $177.13 $6.28 $8.05 $191.46 43169662 $1,610.56 $177.13 $6.28 $8.05 $191.46 Total $5,144,169.85 $565,757.67 $20,050.14 $25,720.85 $611,528.66 (a) The Initial Major Improvement Special Assessments are shown in Appendix A-1-A. I of the Amended Service and Assessment Plan. (b) The amount represents the prorated debt service amount due, Administrative Expenses due, and the Additional Interest for Delinquency and Prepayment Reserves due from Parcels within the Western Improvement Area for fiscal year 2026. Appendix A-2 Western Improvement Area (Sanitary Sewer Improvements Unserved Tracts) Major Improvements Assessment Roll Summary — 2025-26 23 Appendix A-2 Western Improvement Area - Major Improvements Assessment Roll Summary 2025-26 (Sanitary Sewer Improvements Unserved Tracts) Outstanding Major Major Improvement Improvement Additional Interest for Fiscal Year 2026 Special Annual Administrative Delinquency and Annual Tax Parcel ID _ Assessment (a) Assessments (b) Expenses (b) Prepayment Reserve (b) Installments 4103629 (Part of) $188,930.34 $20,778.63 $736.38 $944.65 $22,459.66 Total $188,930.34 $20,778.63 $736.38 $944.65 $22,459.66 (a) The Initial Major Improvement Special Assessments are shown in Appendix A-1-A.2 of the Amended Service and Assessment Plan. (b) The amount represents the prorated debt service amount due, Administrative Expenses due, and the Additional Interest for Delinquency and Prepayment Reserves due from Parcels within the Western Improvement Area for fiscal year 2026. .... 11011 1 .... .... Appendix A-3 Western Improvement Area (Water Improvements Unserved Tracts) Major Improvements Assessment Roll Summary — 2025-26 24 Tax Parcel ID 4103629 (Part of) 42423153 (Part of) 42423196 (Part ol) Total Appendix A-3 I Western Improvement Area - Major Improvements Assessment Roll Summary 2025-26 (Water Improvements Unserved Tracts) "utstanamg Major Improvement Special Assessment (a) $109,843.05 $185,962.35 $1,689.09 $297,494.49 Major Improvement Annual Assessments (b) $12,080.58 $20,452.21 $185.77 $32,718.55 Administrative Expenses (b) $428.13 $724.81 $6.58 $1,159.53 Additional Interest for Delinquency and Prepayment Reserve (b) $549.22 $929.81 $8.45 $1,487.47 (a) The Initial Major Improvement Special Assessments are shown in Appendix A-1-A.3 of the Amended Service and Assessment Plan. (b) The amount represents the prorated debt service amount due, Administrative Expenses due, and the Additional Interest for Delinquency and Prepayment Reserves due from Parcels within the Western Improvement Area for fiscal year 2026. Fiscal Year 2026 Annual Installments $13,057.92 $22,106.83 $200.80 Appendix A-4 Eastern Improvement Area (Excluding Water Improvements Unserved Tracts) Major Improvements Assessment Roll Summary — 2025-26 25 Tax Parcel ID 41291549 (Part of) 41291522 Total Appendix A-4 Eastern Improvement Area - Major Improvements Assessment Roll Summary 2025-26 (Excluding Water Improvements Unserved Tracts) ng Major Improvement Special Assessment (a) $1,914,860.50 $57I,706.91 $2,486,567.41 Major Additional Interest for Improvement Delinquency and Annual Administrative Prepayment Reserve Assessments (b) Expenses (b) (b) $210,597.06 , $7,463.44 $9,574.30 $62,876.53 $2,228.31 $2,858.53 $273,473.59 $9,691.75 $12,432.84 ,a) The Initial Major Improvement Special Assessments are shown in Appendix A-I-A.3 of the Amended Service and Assessment Plan. ;b) The amount represents the prorated debt service amount due, Administrative Expenses due, and the Additional Interest for Delinquency and Prepayment Reserves due from Parcels within the Western Improvement Area for fiscal Year 2026. Fiscal Year 2026 Annual installments i $227,634.80 $67,963.3 8 , $295,598.18 Appendix A-5 Eastern Improvement Area (Water Improvements Unserved Tracts) Major Improvements Assessment Roll Summary — 2025-26 26 Appendix A-5 Eastern Improvement Area - Major Improvements Assessment Roll Summary 2025-26 (Water Improvements Unserved Tracts) Outstanding Major Major Additional Interest for Improvement Improvement Delinquency and Special Annual Administrative Prepayment Reserve Fiscal Year 2026 Tax Parcel ID Assessment (a) Assessments (b) Expenses (b) Annual Installments _(b) 05700906 $205,515.70 $22,602.69 $801.03 $1,027.58 $24,431.30 41291549 (Pwl of) $1,683,368.71 $185,137.50 $6,561.17 $8,416.84 $200,115.52 Total $1,888,884.41 $207,740.19 57,362.20 $9,444.42 $224,546.81 (a) The Initial Major Improvement Special Assessments are shown in Appendix A-1-A.3 of the Amended Service and Assessment Plan. (b) The amount represents the prorated debt service amount due, Administrative Expenses due, and the Additional Interest for Delinquency and Prepayment Reserves due from Parcels within the Western Improvement Area for fiscal year 2026. Appendix A-6 Western Improvement Area (Sanitary Sewer Improvements and Water Improvements served Tracts) Roadway Improvements Assessment Roll Summary — 2025-26 27 Appendix A-6 Western Improvement Area - Roadway Improvements Assessment Roll Summary 2025-26 (Sanitary Sewer Improvements and Water Improvements served 'Tracts) Outstanding Additional Roadway Roadway Interest for Improvement Improvement Delinquency and Special Annual Administrative Prepayment Fiscal Year 2026 Tax Parcel ID Assessment (a) Assessments (b) Expenses (b) Reserve (b) Annual Installments 04103629 (Part of) $267,212.68 $29,428.21 $1,866.77 $1,336.06 $32,631.05 42423153 (Part of) $98,224.42 $10,817.49 $686.21 $491.12 $11,994.81 42423145 $0.00 $0.00 $0.00 $0.00 $0.00 06839851 $384,448.28 $42,339.41 $2,685.79 $1,922.24 $46,947.44 42423196 (Part of) $326,102.41 $35,913.76 $2,278.18 $1,630.51 $39,822.45 43096651 43086643 $286,797.21 $31,585.07 $2,003.59 $1,433.99 $35,022.64 03710990 $1,133,846.15 $124,870.83 $7,921.I6 $5,669.23 $138,461.21 43164865 $218,628.56 $24,077.63 $1,527.36 $1,093.14 $26,698.13 43164973 $254,538.56 $28,032.41 $1,778,23 $1,272.69 $31,083.33 42423218 $156,517.33 $17,237.30 $1,093.44 $782.59 $19,113.33 42423200 $0.00 $0.00 $0.00 $0.00 $0.00 42617357 $0.00 $0.00 $0.00 $0.00 $0.00 43167791 $1,056.18 $116.32 $7.38 $5.28 $128.98 43167881 $1,056.18 $116.32 $7.38 $5.28 $128.98 43167999 $1,056.18 $116.32 $7.38 $5.28 $128.98 43167902 $1,056.18 $116.32 $7.38 $5.28 $128.98 43167911 $1,056.18 $116.32 $7.38 $5.28 $128.98 43167929 $1,056.18 $116.32 $7.38 $5.28 $128.98 43167937 $1,056.18 $116.32 $7.38 $5.28 $128.98 43167945 $1,056.18 $116.32 $7.38 $5.28 $128.98 43167953 $1,056.18 $116.32 $7.38 $5.28 $128.98 43167961 $1,056.18 $116.32 $7.38 $5.28 $128.98 43167970 $1,056.18 $116.32 $7.38 $5.28 $128.98 43168101 $0.00 $0.00 $0.00 $0.00 $0.00 43167805 $1,056.18 $116.32 $7.38 $5.28 $128.98 43167988 $1,056.18 $116.32 $7.38 $5.28 $128.98 43167996 $1,056.18 $116.32 $7.38 $5.28 $128.98 43168003 $1,056.18 $116.32 $7.38 $5.28 $128.98 43168011 $1,056.18 $116.32 $7.38 $5.28 $128.98 43168020 $1,056.18 $116,32 $7.38 $5.28 $128.98 43168038 $1,056.18 $116.32 $7.38 $5.28 $128.98 43168046 $1,056.18 $116.32 $7.38 $5.28 $128.98 43168054 $1,056.18 $116.32 $7.38 $5.28 $128,98 43168062 $1,056.18 $116.32 $7.38 $5.28 $128.98 43168071 $1,056.18 $116.32 $7.38 $5.28 $128.98 43167813 $1,056.18 $116.32 $7.38 $5.28 $128.98 43168089 $1,056.18 $116.32 $7.38 $5.28 $128.98 43168097 $1,056.18 $116.32 $7.38 $5.28 $128.98 43168119 $0.00 $0.00 $0.00 $0.00 $0.00 43167821 $1,056.18 $116.32 $7.38 $5.28 $128.98 43167830 $1,056.18 $116.32 $7.38 $5.28 $128.98 43167848 $1,056.18 $116.32 $7.38 $5.28 $128.98 43167856 $1,056.18 $116.32 $7.38 $5.28 $128.98 43167864 $1,056.18 $116.32 $7.38 $5.28 $128.98 43167872 $1,056.18 $116.32 $7.38 $5.28 $128.98 43169735 $1,056.18 $116.32 $7.38 $5.28 $128.98 43169786 $0.00 $0.00 $0.00 $0.00 $0.00 43169743 $1,056.18 $116.32 $7.38 $5.28 $128.98 43169794 $0.00 $0.00 $0.00 $0.00 $0.00 43169751 $1,056.18 $116.32 $7.38 $5.28 $128.98 43169808 $0.00 $0.00 $0.00 $0.00 $0.00 43169760 $1,056.18 $116.32 $7.38 $5.28 $128.98 43169779 $1,056.18 $116.32 $7.38 $5.28 $128.98 43169816 $1,056.18 $116.32 $7.38 $5.28 $128.98 43169905 $1,056.18 $116.32 $7.38 $5.28 $128.98 Appendix A-6 Western Improvement Area - Roadway Improvements Assessment Roll Summary 2025-26 (Sanitary Sewer Improvements and Water Improvements served Tracts) Outstanding Additional Roadway Roadway Interest for Improvement Improvement Delinquency and Special Annual Administrative Prepayment Fiscal Year 2026 Tax Parcel ID Assessment (a) Assessments (b) Expenses (b) Reserve (b) Annual Installments 43169913 $1,056.18 $116.32 $7.38 $5.28 $128.98 43169921 $1,056.18 $116.32 $7.38 $5.28 $128.98 43169930 $1,056.18 $116.32 $7.38 $5.28 $128.98 43169948 $1,056.18 $116.32 $7.38 $5.28 $128.98 43169956 $1,056.18 $116,32 $7.38 $5.28 $128.98 43169964 $1,056.18 $116.32 $7.38 $5.28 $128.98 43169972 $1,056.18 $116.32 $7.38 $5.28 $128.98 43169981 $1,056.18 $116.32 $7.38 $5.28 $128.98 43169999 $1,056.18 $116.32 $7.38 $5.28 $128.98 43170211 $0.00 $0.00 $0.00 $0.00 $0.00 43169824 $1,056.18 $116.32 $7.38 $5.28 $128.98 43170008 $1,056.19 $116.32 $7.38 $5.28 $128.98 43170016 $1,056.18 $116.32 $7.38 $5.28 $128.98 43170024 $1,056.18 $116.32 $7.38 $5.28 $128.98 43170032 $1,056.18 $116.32 $7.38 $5.28 $128.98 43170041 $1,056.18 $116.32 $7.38 $5.28 $128.98 43170059 $1,056.18 $116.32 $7.38 $5.28 $128.98 43170067 $1,056.18 $116.32 $7.38 $5.28 $128.98 43170075 $1,056,18 $116.32 $7.38 $5.28 $128.98 43170083 $1,056.18 $116.32 $7.38 $5.28 $128.98 43170091 $1,056.18 $116.32 $7.38 $5.28 $128,98 43170229 $0.00 $0.00 $0.00 $0.00 $0.00 43169832 $1,056.18 $116.32 $7.38 $5.28 $128.98 43170105 $1,056,19 $116.32 $7.38 $5.28 $128.98 43170113 $1,056.18 $116.32 $7.38 $5.28 $128.98 43170237 $0.00 $0.00 $0.00 $0.00 $0.00 43170121 $1,056.18 $116.32 $7.38 $5.28 $12898 43170130 $1,056.18 $116.32 $7.38 $5.28 $128.98 43170148 $1,056.18 $116.32 $7.38 $5.28 $129.98 43170156 $1,056.18 $116.32 $7.38 $5.28 $128.98 43170164 $1,056.18 $116.32 $7.38 $5.28 $128.98 43170172 $1,056.18 $116.32 $7.38 $5.28 $128.98 43170181 $1,056.18 $116.32 $7.38 $5.28 $128.98 43170199 $1,056.18 $116,32 $7.38 $5.28 $128.98 43169841 $1,056.18 $116.32 $7.38 $5.28 $128,98 43170202 $1,056.19 $116.32 $7.38 $5.28 $128.98 43170245 $0.00 $0.00 $0.00 $0.00 $0.00 43169859 $1,056.18 $116.32 $7.38 $528 $128.98 43169867 $1,056.18 $116.32 $7.38 $5.28 $128.98 43169875 $1,056.18 $116.32 $7.38 $5.28 $128.98 43169883 $1,056.18 $116.32 $7.39 $5.28 $128.99 43169891 $1,056.18 $116.32 $7.38 $528 $128.98 43170253 $1,056.18 $116.32 $7.38 $5.28 $128.98 43170261 $1,056.18 $116.32 $7.38 $5.28 $128.98 43170270 $1,056.18 $116.32 $7.38 $5.28 $128.98 43170288 $1,056.18 $116.32 $7.38 $5.28 $128.98 43170296 $1,056.18 $116.32 $7.38 $5.28 $128.98 43168127 $1,056.19 $116.32 $7.38 $5.28 $128.98 43168216 $1,056.18 $116.32 $7.38 $5.28 $128.98 43168224 $1,056.18 $116.32 $7.38 $5.28 $128.98 43168232 $1,056.18 $116.32 $7.38 $5.28 $128.98 43168241 $1,056.18 $116.32 $7.38 $5.28 $128.98 43168259 $1,056.18 $116.32 $7.38 $5.28 $129.98 43168267 $1,056.18 $116.32 $7.38 $5.28 $128.98 43169275 $1,056.18 $116.32 $7.38 $5.28 $128.98 43168283 $1,056.18 $116.32 $7.38 $5.28 $128.98 Appendix A-6 Western Improvement Area - Roadway Improvements Assessment Roll Summary 2025-26 (Sanitary Sewer Improvements and Water Improvements served Tracts) Outstanding Additional Roadway Roadway Interest for Improvement Improvement Delinquency and Special Annual Administrative Prepayment Fiscal Year 2026 Tax Parcel ID Assessment (a) Assessments (b) Expenses (b) Reserve (b) Annual Installments 43168291 $1,056.18 $116.32 $7.38 $5.28 $128.98 43168305 $1,056.18 $116.32 $7.38 $5.28 $128.98 43168135 $1,056.18 $116.32 $7.38 $5.28 $128.98 43168143 $1,056.18 $116.32 $7.38 $5.28 $128.98 43168151 $1,056.18 $116.32 $7.38 $5.28 $128.98 43168160 $1,056.18 $116.32 $7.38 $5.28 $128.98 43168178 $1,056.18 $116.32 $7.38 $5.28 $128.98 43168186 $1,056.18 $116.32 $7.38 $5.28 $128.98 43168194 $1,056.18 $116.32 $7.38 $5.28 $128.98 43168208 $1,056.18 $116.32 $7.38 $5.28 $128.98 43168313 $1,056.18 $116,32 $7.38 $5.28 $128.98 43168402 $1,056.18 $116.32 $7.38 $5.28 $128.98 43168411 $1,056.18 $116.32 $7.38 $5.28 $128.98 43168429 $1,056.18 $116.32 $7.38 $5.28 $128.98 43168437 $1,056.18 $116.32 $7.38 $5.28 $128.98 43168445 $1,056.18 $116.32 $7.38 $5.28 $128.98 43168453 $1,056.18 $116.32 $7.38 $5.28 $128.98 43168461 $1,056.18 $116.32 $7.38 $5.28 $128.98 43168470 $1,056.18 $116.32 $7.38 $5.28 $128.98 43168488 $1,056.18 $116.32 $7.38 $5.28 $128.98 43168496 $1,056.18 $116.32 $7.38 $5.28 $128.98 43168321 $1,056.18 $116.32 $7.38 $5.28 $128.98 43168500 $1,056.18 $116.32 $7.38 $5.28 $128.98 43168518 $1,056.18 $116.32 $7.38 $5.28 $128.98 43168526 $1,056.18 $116.32 $7.38 $5.28 $128.98 43168534 $1,056.18 $116.32 $7.38 $5.28 $128.98 43168542 $1,056.18 $116.32 $7.38 $5.28 $128.98 43168551 $1,056.18 $116.32 $7.38 $5.28 $128.98 43168569 $1,056.18 $116.32 $7.38 $5.28 $128.98 43168577 $1,056.18 $116.32 $7.38 $5.28 $128.98 43168585 $1,056.18 $116.32 $7.38 $5.28 $128.98 43168593 $1,056.18 $116.32 $7.38 $5.28 $128.98 43168330 $1,056.18 $116.32 $7.38 $5.28 $128.98 43168607 $1,056.18 $116.32 $7.38 $5.28 $128.98 43168615 $1,056.18 $116.32 $7.38 $5.28 $128.98 43168348 $1,056.18 $116.32 $7.38 $5.28 $128.98 43168356 $1,056.18 $116.32 $7.38 $5.28 $128.98 43168364 $1,056.18 $116.32 $7.38 $5.28 $128.98 43168372 $1,056.18 $116.32 $7.38 $5.28 $128.98 43168381 $1,056.18 $116.32 $7.38 $5.28 $128.98 43168399 $1,056.18 $116.32 $7.38 $5.28 $128.98 43168623 $1,056.18 $116.32 $7.38 $5.28 $128.98 43168712 $1,056.18 $116.32 $7.38 $5.28 $128.98 43168721 $1,056.18 $116.32 $7.38 $5.28 $128.98 43168739 $1,056.18 $116.32 $7.38 $5.28 $128.98 43168747 $1,056.18 $116.32 $7.38 $5.28 $128.98 43168755 $1,056.18 $116.32 $7.38 $528 $128.98 43168763 $1,056.18 $116.32 $7.38 $5 28 $128.98 43168771 $1,056.18 $116.32 $7.38 $5.28 $128.98 43168780 $1,056.18 $116.32 $7.38 $5.28 $128.98 43168798 $1,056.18 $116.32 $7.38 $5.28 $128.98 43168801 $1,056.18 $116.32 $7.38 $5.28 $128.98 43168631 $1,056.18 $116.32 $7.38 $5.28 $128.98 43168810 $1,056.18 $116.32 $7.38 $5.28 $128.98 43168828 $1,056.18 $116.32 $7.38 $5.28 $128.98 43168836 $1,056.18 $116.32 $7.38 $5.28 $128.98 Appendix A-6 Western Improvement Area - Roadway Improvements Assessment Roll Summary 2025-26 (Sanitary Sewer Improvements and Water Improvements served Tracts) Outstanding Additional Roadway Roadway Interest for Improvement Improvement Delinquency and Special Annual Administrative Prepayment Fiscal Year 2026 Tax Parcel ID Assessment (a) Assessments (b) Expenses (b) Reserve (b) Annual Installments 43168844 $1,056.18 $116.32 $7.38 $5.28 $128.98 43168852 $1,056.18 $116.32 $7.38 $5.28 $128.98 43168861 $1,056.18 $116.32 $7.38 $5.28 $128.98 43168879 $1,056.18 $116.32 $7.38 $5.28 $128.98 43168640 $1,056.18 $116.32 $7.38 $5.28 $128.98 43168658 $1,056.18 $116.32 $7.38 $5.28 $128.98 43168666 $1,056.18 $116.32 $7.38 $5 28 $128.98 43168674 $1,056.18 $116.32 $7.38 $5.28 $128.98 43168682 $1,056.18 $116.32 $7.38 $5.28 $128.98 43168691 $1,056.18 $116.32 $7.38 $5.28 $128.98 43168704 $1,056.18 $116.32 $7.38 $5.28 $128.98 43168887 $1,056.18 $116.32 $7.38 $5.28 $128.98 43168976 $1,056.18 $116.32 $7.38 $5.28 $128.98 43168984 $1,056.18 $116.32 $7.38 $5.28 $128.98 43168992 $1,056.18 $116.32 $7.38 $5.28 $128.98 43169000 $1,056.18 $116.32 $7.38 $5.28 $128.98 43169018 $1,056.18 $116.32 $7.38 $5.28 $128.98 43169026 $1,056.18 $116.32 $7.38 $5.28 $128.98 43169034 $1,056.18 $116.32 $7.38 $5.28 $128.98 43169042 $1,056.18 $116.32 $7.38 $5.28 $128.98 43169051 $1,056.18 $116.32 $7.38 $5.28 $128.98 43169069 $1,056.18 $116.32 $7.38 $5.28 $128.98 43169085 $0.00 $0.00 $0.00 $0.00 $0.00 43168895 $1,056.18 $116.32 $7.38 $5.28 $128.98 43169077 $1,056.18 $116.32 $7.38 $5.28 $128.98 43168909 $1,056.18 $116.32 $7.38 $5.28 $128.98 43168917 $1,056.18 $116.32 $7.38 $5.28 $128.98 43168925 $1,056.18 $116.32 $7.38 $5.28 $128.98 43168933 $1,056.18 $116.32 $7.38 $5.28 $128.98 43168941 $1,056.18 $116.32 $7.38 $5.28 $128.98 43168950 $1,056.18 $116,32 $7.38 $5.28 $128.98 43168968 $1,056.18 $116.32 $7.38 $5.28 $128.98 43169093 $1,056.18 $116.32 $7.38 $5.28 $128.98 43169140 $0.00 $0.00 $0.00 $0.00 $0.00 43169107 $1,056.18 $116.32 $7.38 $5.28 $128.98 43169158 $0.00 $0.00 $0.00 $0.00 $0.00 43169115 $1,056.18 $116.32 $7.38 $5.28 $128.98 43169166 $0.00 $0.00 $0.00 $0.00 $0.00 43169123 $1,056.18 $116.32 $7.38 $5.28 $128.98 43169174 $0.00 $0.00 $0.00 $0.00 $0.00 43169131 $1,056.18 $116.32 $7.38 $5.28 $128.98 43169182 $0.00 $0.00 $0.00 $0.00 $0.00 43169191 $1,056.18 $116.32 $7.38 $5.28 $128.98 43169280 $1,056.18 $116.32 $7.38 $5.28 $128.98 43169425 $0.00 $0.00 $0.00 $0.00 $0.00 43169298 $1,056.18 $116.32 $7.38 $5.28 $128.98 43169301 $1,056.18 $116.32 $7.38 $5.28 $128.98 43169310 $1,056.18 $116.32 $7.38 $5.28 $128.98 43169328 $1,056.18 $116.32 $7.38 $5.28 $128.98 43169336 $1,056.18 $116.32 $7.38 $5.28 $128.98 43169344 $1,056.18 $116.32 $7.38 $5.28 $128.98 43169352 $1,056.18 $116.32 $7.38 $5.28 $128.98 43169361 $1,056.18 $116.32 $7.38 $5.28 $128.98 43169379 $1,056.18 $11632 $7.38 $5.28 $128.98 43169204 $1,056.18 $116.32 $7.38 $5.28 $128.98 43169387 $1,056.18 $116,32 $738 $5.28 $128.98 Appendix A-6 Western Improvement Area - Roadway Improvements Assessment Roll Summary 2025-26 (Sanitary Sewer Improvements and Water Improvements served Tracts) Outstanding Additional Roadway Roadway Interest for Improvement Improvement Delinquency and Special Annual Administrative Prepayment Fiscal Year 2026 Tax Parcel ID Assessment (a) Assessments (b) Expenses (b) Reserve (b) Annual Installments 43169395 $1,056.18 $116.32 $7.38 $5.28 $128.98 43169409 $1,056.18 $116.32 $7.38 $5.28 $128.98- 43169417 $1,056.18 $116.32 $7.38 $5.28 $128,98 43169212 $1,056.18 $116.32 $7.38 $5.28 $128.98 43169221 $1,056.18 $116.32 $7.38 $5.28 $128.98 43169239 $1,056.18 $116.32 $7.38 $5.28 $128.98 43169247 $1,056.18 $116.32 $7.38 $5.28 $I28.98 43169255 $1,056.18 $116.32 $7.38 $5.28 $128.98 43169263 $1,056.18 $116,32 $7.38 $5.28 $128,98 43169271 $1,056.18 $116.32 $7.38 $5,28 $128.98 43169433 $1,056.18 $116,32 $7.38 $5.28 $128.98 43169522 $1,056.18 $116.32 $7.38 $5,28 $128.98 43169531 $1,056.18 $116.32 $7.38 $5.28 $128.98 43169549 $1,056.18 $116,32 $7.38 $5.28 $128.98 43169557 $1,056.18 $116.32 $7.38 $5.28 $128.98 43169565 $1,056.18 $116.32 $7.38 $5.28 $128.98 43169573 $1,056.18 $116.32 $7.38 $5.28 $128.98 43169581 $1,056.18 $116.32 $7.38 $5.28 $128.98 43169590 $1,056.18 $116.32 $7.38 $5.28 $128.98 43169603 $1,056.18 $116.32 $7.38 $5.28 $128.98 43169611 $0.00 $0,00 $0.00 $0.00 $0.00 43169441 $1,056.18 $116.32 $7.38 $5.28 $128.98 43169450 $1,056.18 $116.32 $7.38 $5.28 $128.98 43169468 $1,056.18 $116.32 $7.19 $5.28 $128.98 43169476 $1,056.18 $116.32 $7.38 $5.28 $128.98 43169484 $1,056.18 $116.32 $7.38 $5.28 $128.98 43169492 $1,056.18 $116.32 $7.38 $5.28 $128.98 43169506 $1,056.18 $116.32 $7.38 $5.28 $128.98 43169514 $1,056,18 $116.32 $7.38 $5.28 $128.98 43169620 $1,056.18 $116.32 $7.38 $5.28 $128,98 43169639 $1,056.18 $116,32 $7.38 $5.28 $128.98 43169671 $1,056.18 $116.32 $7.38 $5.28 $128.98 43169689 $1,056.18 $116.32 $7.38 $5.28 $128.98 43169697 $1,056.18 $116.32 $7.38 $5.28 $128.98 43169701 $1,056.18 $116.32 $7.38 $5.28 $128.98 43169719 $1,056.18 $116.32 $7.38 $5.28 $129.99 43169727 $1,056.18 $116.12 $7.38 $5.28 $128.98 43169646 $1,056.18 $116.32 $7.38 $5.28 $128.98 43169654 $1,056.18 $116,32 $7.38 $5.28 $128.98 43169662 $1,056.18 $116.32 $7.38 $5.28 $128.98 Total $3,373,460.92. $371,520.29 $23,567.31 516,867.30 $411,954.91 (a) The Initial Roadway Improvement Special Assessments are shown in Appendix A-I-A.1 of the Amended Serviee and Assessment Plan. (b) The amount represents the prorated debt service amount due, Administrative Expenses due, and the Additional Interest for Delinquency and Prepayment Reserves due from Parcels within the Western Improvement Area for fiscal year 2026. Appendix A-7 Western Improvement Area (Water Improvements Unserved Tracts) Roadway Improvements Assessment Roll Summary — 2025-26 28 Appendix A-7 Western Improvement Area - Roadway Improvements Assessment Roll Summary 2025-26 (Water Improvements Unserved Tracts) Roadway Roadway Additional Interest for Improvement Improvement Delinquency and Special Annual Administrative Prepayment Reserve Fiscal Year 2026 Tax Parcel ID Assessment (a) Assessments (b) Expenses (b) (b) Annual Installments 4103629 (Part of) $120,404.13 $13,260.14 $841.15 $602.02 $14,703.32 42423 15 3 (Part of) $203,842.081 $22,449.19 $1,424,06 $1,019.21 $24,892.46 42423196 (Part of) $1,851.49 $203.91 $12.93 $9.26 $226.10 Total $326,097.71 $35,913.24 $2,278.15 $1,630,49 $39,821.88 (a) The Initial Major Improvement Special Assessments are shown in Appendix A-1-A.3 of the Amended Service and Assessment Plan. (b) The amount represents the prorated debt service amount due, Administrative Expenses due, and the Additional Interest for Delinquency and Prepayment Reserves due from Parcels within the Western Improvement Area for fiscal year 2026. --I .- JLy a... I Annendix A-8 Western Improvement Area (Sanitary Sewer Improvements Unserved Tracts) Roadway Improvements Assessment Roll Summary — 2025-26 29 I Appendix A-8 I Western Improvement Area Assessment Roll Summary 2025-26 (Sanitary Sewer Improvements Unserved Tracts) Roadway Roadway Improvement Improvement Additional Interest for Special Annual Administrative Delinquency and Tax Parcel ID Assessment (a) Assessments (b) Expenses (b) Prepayment Reserve (b) 4103629 (Part oo $308,403.57 $33,964.58 $2,154.54 $1,542.02 Total $308,403.57 $33,964.58 $2,154.54 $1,542.02 (a) The Initial Major Improvement Special Assessments are shown in Appendix A-1-A.2 of the Amended Service and Assessment Plan. (b) The amount represents the prorated debt service amount due, Administrative Expenses due, and the Additional Interest for Delinquency and Prepayment Reserves due from Parcels within the Western Improvement Area for fiscal vear 2026. Fiscal Year 2026 Annual Installments $37,661.13 $37,661.13 Appendix B PID Assessment Notice 30 PID Assessment Notice NOTICE OF OBLIGATION TO PAY PUBLIC IMPROVEMENT DISTRICT ASSESSMENT TO THE CITY OF FORT WORTH, TEXAS CONCERNING THE FOLLOWING PROPERTY [insert property address] As the purchaser of the real property described above, you are obligated to pay assessments to the City of Fort Worth, Texas (the "City"), for the costs of a portion of a public improvement or services project (the "Authorized Improvements") undertaken for the benefit of the property within the Fort Worth Public Improvement District No. 17 (Rock Creek Ranch) Public Improvement District (the 'District") created under Subchapter A, Chapter 372, Local Government Code. AN ASSESSMENT HAS BEEN LEVIED AGAINST YOUR PROPERTY FOR THE AUTHORIZED IMPROVEMENTS, WHICH MAY BE PAID IN FULL AT ANY TIME. IF THE ASSESSMENT IS NOT PAID IN FULL, IT WILL BE DUE AND PAYABLE IN ANNUAL INSTALLMENTS THAT WILL VARY FROM YEAR TO YEAR DEPENDING ON THE AMOUNT OF INTEREST PAID, COLLECTION COSTS, ADMINISTRATIVE COSTS, AND DELINQUENCY COSTS. The exact amount of the assessment may be obtained from the City. The exact amount of each annual installment will be approved each year by the City Council in the Annual Service Plan Update for the District. More information about the assessments, including the amounts and due dates, may be obtained from the City or MuniCap, Inc., the District Administrator for the City, located at 600 E. John Carpenter Fwy, Suite 150, Irving, Texas 75062 and available by telephone at (469) 490-2800 or (866) 648-8482 (toll free) and email at twid(a,munican.com. Your failure to pay any assessment or any annual installment may result in penalties and interest being added to what you owe or in a lien on and the foreclosure of your property. Date: Signature of Seller Signature of Seller The undersigned purchaser acknowledges receipt of this notice before the effective date of a binding contract for the purchase of the real property at the address described above. Date: Signature of Purchaser Signature of Purchaser STATE OF TEXAS COUNTY OF 31 The foregoing instrument was acknowledged before me by and , known to me to be the person(s) whose name(s) is/are subscribed to the foregoing instrument, and acknowledged to me that he or she executed the same for the purposes therein expressed, in the capacity stated and as the act and deed of the above -referenced entities as an authorized signatory of said entities. Given under my hand and seal of office on this 520 Notary Public, State of Texas 32 City of Fort Worth, Texas Mayor and Council Communication DATE: 08/26/25 M&C FILE NUMBER: M&C 25-0765 LOG NAME: 03ROCK CREEK RANCH PID FY2026 SUBJECT (CD 6) Approve Updated Five -Year Service and Assessment Plan and Fiscal Year 2026 Budget in the Amount of $1,738,936.79 for Rock Creek Public Improvement District and Adopt Appropriation Ordinance RECOMMENDATION: It is recommended that the City Council: 1. Approve the attached updated five-year service and assessment plan and annual budget for Fiscal Year 2026 for Rock Creek Public Improvement District Custodial; and 2. Adopt the attached ordinance increasing estimated receipts and appropriations in the Rock Creek Public Improvement District Custodial Fund by a total of $1,738,936.79 of which $1,678,936.79 is from assessment revenues and $60,000.00 from reducing unreserved fund balance, for the purpose of funding Rock Creek Public Improvement District Custodial Fund during Fiscal Year 2025-2026. DISCUSSION The purpose of this Mayor and Council Communication (M&C) is to consider and approve a budget and updated service and assessment plan for Rock Creek Public Improvement District Custodial (Rock Creek Ranch). In December 2016, the City Council approved the creation of the Rock Creek Ranch Public Improvement District (PID), as a vehicle to finance certain authorized improvements for the benefit of the property in the PID (M&C G-18910). PIDs are governed by Chapter 372 of the Texas Local Government Code, which requires review and update of a PID's Service and Assessment Plan (SAP) on an annual basis and establishment of an annual budget. On August 15, 2017, the City Council approved the initial Service and Assessment Plan (SAP) for the PID encompassing the major improvements (water and sewer) in both the eastern and western improvement areas of the PID and adopted the ordinance levying assessments for those improvements on property within the entire PID (M&C G- 19077). In June of 2018 the City Council approved an amended SAP to include certain roadway improvements to be provided in the western improvement area and enacting an ordinance levying assessments for those improvements on property within the western improvement area (M&C G-19297). City Council approved the issuance and sale of Special Assessment Revenue Bonds, Series 2017 (Fort Worth Public Improvement District No. 17 — Rock Creek Ranch — Major Improvement project) in the aggregate principal amount of $12,685,000.00 (M&C G-19079) and issuance and sale of Special Assessment Revenue Bonds, Series 2018 (Fort Worth Public Improvement District No. 17 — Rock Creek Ranch — Roadway Improvement project), in the aggregate principal amount of $5,155,000.00 (M&C G- 19296). The SAP was updated in August of 2018 and an annual budget was adopted (M&C G-19355). Updated budget and assessment rolls for the PID were adopted for subsequent years (M&C 20-0907 and 20-0009). On December 1, 2020, another public hearing was held and an amended and restated SAP was adopted reflecting possible exclusion from the sewer assessment of properties within the PID if they do not receive a benefit from the sewer portion of the major improvements and addressing maximum assessment rates triggered by sale of a portion of the property within the PID by the developer. This M&C and the attached SAP are intended to serve as the SAP update and annual budget for Fiscal Year 2026. The Fiscal Year 2026 budget for the PID is summarized in the following table: Revenues Major Improvements Assessment Area Assessment Revenue $1,189,498.87 Fund Balance — ............:.__— - ...._ ..._._—.... $46,000.00 Total $1,235,498.871 Roadway Improvements Assessment Area ' _`• $489,437.921 Totals $1,678,936.79 : _._ —._.. $60,000.00 $1,738,936.79 $14,000.00 $503,437.92 Expenses Major Improvements Assessment Area Roadway Improvements Assessment Area Totals (Debt Service $1,126,468.64 $445,398.11 $1,571,866.75[ Administrative Expenses $59,000.00 Delinquency and Prepayments $50,030.23, $38,000.00 $97,000.00 $ 20,039.81 $70,070.04 $1,738,936.79 (Total $1,235,498.87 i $603,437.92 Assessment Fund T Revenue Balance (Major Improvements $1 189,498.87 [Assessment $46,000.00 $1,235,498.87 Roadway Improvements Assessment Area L$489,437.92 $14,000.00 $503,437.92 (Totals II $1,738,936.79I A Form 1295 is not required because: This M&C does not request approval of a contract with a business entity. The Director of Finance certifies that upon approval of the above recommendations and adoption of the Fiscal Year 2026 Budget by the City Council, funds will be available in the Fiscal Year 2026 operating budget, as appropriated, in the Rock Creek PID Custodial Fund. Prior to an expenditure being incurred, the FWLab Department has the responsibility to validate the availability of funds. Submitted for Citv Manager's Office bv_ Qrj_ainatina Business Unit Head: Christianne Simmons 6222 Additional Information Contact: Brady Kirk 8712 Expedited