EXHIBIT C CFD FY26-27.PDF

CFD: 2025/2026
Rio Salado Community Facilities District
CFD O&M Budget 2026/27
$4,215,400
102.9%
102.9%
2019/20 True-Up
Parcel Number
CFD 
Assess 
No.
New CFD 
No.
Unique Parcel 
Identifier or unit #
Developer / Development
Capital 
Rate
O&M 
Rate
Total Capital 
Assessment with 
CIF^ & bond 
interest (2026/27)
Contingent 
Capital 
Assessment 
(Developed)** 
w/CIF 
(2026/27)
% O & M 
Assessment Ratio
2026/27 CFD 
Capital 
Assessment (25 yr. 
Amort., 3.64% int.)
2026/27 CFD O & M 
Assessment
PDN Storm 
Water 
Retention 
shared %
2026/27 PDN 
shared Storm 
Water 
Retention 
Assessment
2026/27 CFD Total 
Assessment
124 24 030E, 030F
1
3a-1, 3b-1
Tempe
100%
100%
$2,857,568.95
$0.00
6.37143379410%
$0.00
$268,581.42
0%
$0.00
$268,581.42
124 24 027E
2
3a-2
Tempe
100%
100%
$3,345,283.80
$0.00
7.45887662805%
$0.00
$314,421.49
0%
$0.00
$314,421.49
124 24 027F, 032C, 032D
3
ROW-ADOT
100%
100%
$0.00
$0.00
0.00000000000%
$0.00
$0.00
0%
$0.00
$0.00
132 20 010B
4
3b-3
Tempe
100%
100%
$628,640.11
$0.00
1.40165956142%
$0.00
$59,085.56
0%
$0.00
$59,085.56
132 20 015Q
5a
3b-4
Tempe
100%
100%
$13,061.59
$0.00
0.02912302639%
$0.00
$1,227.65
0%
$0.00
$1,227.65
132 20 015R
5b
3b-4
Tempe
100%
100%
$0.00
$0.00
0.00000000000%
$0.00
$0.00
0%
$0.00
$0.00
132 20 015S
6a
3b-5
Tempe
100%
100%
$1,406,159.58
$0.00
3.13527086299%
$0.00
$132,164.21
0%
$0.00
$132,164.21
132 20 015T
6b
3b-5
Tempe
100%
100%
$0.00
$0.00
0.00000000000%
$0.00
$0.00
0%
$0.00
$0.00
132 20 977
7a
CFD23354
1c-1
US Airways (was TCH)
100%
20%
$0.00
$240,478.49
0.21517871980%
$0.00
$1,814.13
0%
$0.00
$1,814.13
132 20 978
7b
CFD23354
1c-1
US Airways (was TCH)
100%
20%
$0.00
$26,584.04
0.02330783395%
$0.00
$196.50
0%
$0.00
$196.50
132 20 979
8
1c-2
US Airways (was TCH)
100%
100%
$0.00
Paid
0.06864951141%
$0.00
$2,893.85
0%
$0.00
$2,893.85
132 20 019A
9
Tempe (was TCH)
100%
100%
$0.00
$0.00
0.00000000000%
$0.00
$0.00
0%
$0.00
$0.00
132 20 012
10
3b-5
Tempe
100%
100%
$0.00
$0.00
0.00000000000%
$0.00
$0.00
0%
$0.00
$0.00
132 20 002
11
3b-5
Tempe
100%
100%
$0.00
$0.00
0.00000000000%
$0.00
$0.00
0%
$0.00
$0.00
132 20 003
11
3b-5
Tempe
100%
100%
$0.00
$0.00
0.00000000000%
$0.00
$0.00
0%
$0.00
$0.00
132 20 004
11
3b-5
Tempe
100%
100%
$0.00
$0.00
0.00000000000%
$0.00
$0.00
0%
$0.00
$0.00
132 20 005
11
3b-5
Tempe
100%
100%
$0.00
$0.00
0.00000000000%
$0.00
$0.00
0%
$0.00
$0.00
132 20 006
11
3b-5
Tempe
100%
100%
$0.00
$0.00
0.00000000000%
$0.00
$0.00
0%
$0.00
$0.00
132 20 007
11
3b-5
Tempe
100%
100%
$0.00
$0.00
0.00000000000%
$0.00
$0.00
0%
$0.00
$0.00
132 20 017E, 017N
15
3c-1
Tempe - HFL
100%
100%
$73,601.07
$0.00
0.13501044564%
$0.00
$5,691.23
0%
$0.00
$5,691.23
132 20 008F
16
5a, 5b-1
Tempe - Riverbottom
100%
100%
$0.00
$0.00
0.00000000000%
$0.00
$0.00
0%
$0.00
$0.00
132 20 008K
17
3d, 3e-1
Tempe
100%
100%
$2,368,441.89
$0.00
5.28084219886%
$0.00
$222,608.62
0%
$0.00
$222,608.62
132 20 008M
18
2c
Tempe
100%
100%
$58,424.65
$0.00
0.13026764916%
$0.00
$5,491.30
0%
$0.00
$5,491.30
132 23 004
21A
CFD23320
Bldg A
Marina Heights 300 E
100%
100%
$1,522,637.91
$0.00
1.89965546794%
$93,279.91
$80,078.08
0%
$0.00
$80,078.08
132 23 005
21B
CFD23321
Bldg B
Marina Heights 400 E
100%
100%
$2,529,223.27
$0.00
3.15547956439%
$154,945.39
$133,016.09
0%
$0.00
$133,016.09
132 23 006
21C
CFD23322
Bldg C
Marina Heights 450 E
100%
100%
$1,129,475.23
$0.00
1.40914250172%
$69,193.96
$59,400.99
0%
$0.00
$59,400.99
132 23 007
21D
CFD23323
Bldg D
Marina Heights 500 E
100%
100%
$1,567,084.12
$0.00
1.95510692163%
$96,002.78
$82,415.58
0%
$0.00
$82,415.58
132 23 008
21E
CFD23324
Bldg E
Marina Heights 600 E
100%
100%
$1,856,829.03
$0.00
2.27563361872%
$113,753.14
$95,927.06
0%
$0.00
$95,927.06
132 23 009
21F
CFD23325
R1
Marina Heights 310 E
100%
100%
$32,413.24
$0.00
0.03972399460%
$1,985.70
$1,674.53
0%
$0.00
$1,674.53
132 23 010
21G
CFD23326
R2
Marina Heights 510 E
100%
100%
$22,049.83
$0.00
0.02702312558%
$1,350.82
$1,139.13
0%
$0.00
$1,139.13
132 23 003
22
CFD23327
4a-2+
Marina Heights_ASU
0%
20%
$3,223,552.10
$0.00
2.91730269326%
$0.00
$24,595.20
0%
$0.00
$24,595.20
132 23 001D
22B
flood plain
Tempe
100%
100%
$0.00
$0.00
0.00000000000%
$0.00
$0.00
0%
$0.00
$0.00
132 21 008B
23
5b-2
Tempe
100%
100%
$0.00
$0.00
0.00000000000%
$0.00
$0.00
0%
$0.00
$0.00
132 21 008C
24
3e-2
Tempe-Marina
100%
100%
$1,561,771.73
$0.00
3.48223449838%
$0.00
$146,790.11
0%
$0.00
$146,790.11
132 21 002A
25
3e-3
Tempe-Marina
100%
100%
$155,484.78
$0.00
0.34667964241%
$0.00
$14,613.93
0%
$0.00
$14,613.93
132 21 003
26
3e-4
Tempe-Marina
100%
100%
$231,701.15
$0.00
0.51661694366%
$0.00
$21,777.47
0%
$0.00
$21,777.47
132 21 006A
27
3e-5
Tempe-Marina
100%
100%
$1,186,145.09
$0.00
2.64471130649%
$0.00
$111,485.16
0%
$0.00
$111,485.16
132 21 006C, 006D
28
5b-3
Tempe
100%
100%
$0.00
$0.00
0.00000000000%
$0.00
$0.00
0%
$0.00
$0.00
132 22 005E
29
5b-4S
Tempe - Boardwalk W
100%
100%
$0.00
$0.00
0.00000000000%
$0.00
$0.00
0%
$0.00
$0.00
132 22 019
30A
8a-1,8a-2
Vela Apts
100%
100%
$0.00
Paid
0.00000000000%
Paid
$0.00
0%
$0.00
$0.00
132 22 018
31A
CFD23023
1d-1,1d-2,7a
Vela Apts
100%
100%
$0.00
Paid
0.29739886698%
Paid
$12,536.55
0%
$0.00
$12,536.55
132 22 029
33A
CFD23329
Lot 1
Watermark
100%
100%
Paid
Paid
0.56862323443%
Paid
$23,969.74
0%
$0.00
$23,969.74
132 22 030
33B
CFD23330
Lot 2
Watermark
0%
20%
Paid
Paid
0.57110911874%
Paid
$4,814.91
0%
$0.00
$4,814.91
132 22 031
33C
CFD23331
Lot 3
Watermark
100%
100%
Paid
Paid
0.53555314449%
Paid
$22,575.71
0%
$0.00
$22,575.71
132 22 032
33D
CFD23332
Lot 4
Aura Watermark
100%
100%
Paid
Paid
1.95054455030%
Paid
$82,223.25
0%
$0.00
$82,223.25
132 22 033
33E
CFD23333
Lot 5
Watermark
0%
20%
Paid
Paid
0.52518909450%
Paid
$4,427.76
0%
$0.00
$4,427.76
132 22 034
33F
CFD23334
Lot 6
Watermark
0%
20%
Paid
Paid
1.08909632720%
Paid
$9,181.95
0%
$0.00
$9,181.95
132 22 035
33G
CFD23335
Lot 7
Watermark
0%
20%
Paid
Paid
0.42706829508%
Paid
$3,600.53
0%
$0.00
$3,600.53
132 22 007B
36
1d-6
Boardwalk W
0%
0%
$0.00
$290,563.29
0.25819704411%
$0.00
$0.00
0%
$0.00
$0.00
132 22 007A
37
1d-7
Boardwalk W
0%
0%
$0.00
$164,774.07
0.14641966351%
$0.00
$0.00
0%
$0.00
$0.00
132 22 011
38
1d-8
Boardwalk W
0%
0%
$0.00
$130,052.29
0.11556558876%
$0.00
$0.00
0%
$0.00
$0.00
132 22 012
8b
Boardwalk W
0%
0%
$0.00
$0.00
0.00000000000%
$0.00
$0.00
0%
$0.00
$0.00
132 34 003X
43
CFD23343
4c-2
ASU East
0%
20%
$1,461,975.60
$0.00
1.27667526977%
$0.00
$10,763.39
0%
$0.00
$10,763.39
132 31 004B
44
CFD23344
4c-1
ASU East
0%
20%
$5,707,791.16
$0.00
4.98434844384%
$0.00
$42,022.04
0%
$0.00
$42,022.04
132 31 005C (south)
45
6a
Tempe
100%
100%
$0.00
$0.00
0.00000000000%
$0.00
$0.00
0%
$0.00
$0.00
CFD Assessment Detail
Exhibit C
Page 1 of 16

CFD: 2025/2026
Rio Salado Community Facilities District
CFD O&M Budget 2026/27
$4,215,400
102.9%
102.9%
2019/20 True-Up
Parcel Number
CFD 
Assess 
No.
New CFD 
No.
Unique Parcel 
Identifier or unit #
Developer / Development
Capital 
Rate
O&M 
Rate
Total Capital 
Assessment with 
CIF^ & bond 
interest (2026/27)
Contingent 
Capital 
Assessment 
(Developed)** 
w/CIF 
(2026/27)
% O & M 
Assessment Ratio
2026/27 CFD 
Capital 
Assessment (25 yr. 
Amort., 3.64% int.)
2026/27 CFD O & M 
Assessment
PDN Storm 
Water 
Retention 
shared %
2026/27 PDN 
shared Storm 
Water 
Retention 
Assessment
2026/27 CFD Total 
Assessment
132 31 003B
52
5d
Tempe
100%
100%
$0.00
$0.00
0.00000000000%
$0.00
$0.00
0%
$0.00
$0.00
132 31 003E, 003F, 004A
1a-2
Tempe
100%
100%
$0.00
$0.00
0.00000000000%
$0.00
$0.00
0%
$0.00
$0.00
132 31 005C (north)
55
Tempe - PDN
100%
20%
$1,456,697.24
$0.00
3.24795313258%
$0.00
$27,382.84
0%
$0.00
$27,382.84
n/a
56
Tempe/BLM
100%
100%
$0.00
$0.00
0.00000000000%
$0.00
$0.00
0%
$0.00
$0.00
132 32 004E
57
4d
ASU
100%
100%
$0.00
$0.00
0.00000000000%
$0.00
$0.00
0%
$0.00
$0.00
132 32 003F
58
4e
ASU
100%
100%
$0.00
$0.00
0.00000000000%
$0.00
$0.00
0%
$0.00
$0.00
132 31 009
59
CFD23345
Lot 1
PDN-In-N-Out
100%
100%
$248,062.50
$0.00
0.65690648330%
$15,682.94
$27,691.24
8.097%
$2,217.19
$29,908.42
132 31 010
60
CFD23346
Lot 2
PDN-Office/Retail
100%
100%
$517,183.32
$0.00
0.65004689472%
$31,844.91
$27,402.08
8.013%
$2,194.19
$29,596.26
132 31 486
61
CFD23347
Lot 3
PDN-Jefferson
100%
100%
$749,606.43
$0.00
0.65408194684%
$45,922.42
$27,572.17
8.063%
$2,207.88
$29,780.05
132 31 488
66
CFD23348
Lot 5
PDN-Ten01
100%
100%
$2,648,361.12
$0.00
3.30523197447%
$233,641.09
$139,328.75
40.742%
$11,156.32
$150,485.07
32 31 * PDN Dr. ROW are
68
ROW
PDN-Playa del Norte Dr
100%
100%
$647,532.29
$0.00
1.07735891304%
$0.00
$45,414.99
0%
$0.00
$45,414.99
132 31 006
69
5c E
Tempe
100%
100%
$0.00
$0.00
0.00000000000%
$0.00
$0.00
0%
$0.00
$0.00
132 20 182
70
CFD23349
B-2
HFL West
100%
100%
$675,790.49
$0.00
1.01985431737%
$41,771.22
$42,990.94
0%
$0.00
$42,990.94
132 20 183A
71
CFD23350
B-3
HFL West
100%
100%
$958,439.94
$0.00
1.15381618229%
$58,715.99
$48,637.97
0%
$0.00
$48,637.97
132 20 074
72
Tract C
HFL West
100%
100%
$0.00
$0.00
0.00000000000%
$0.00
$0.00
0%
$0.00
$0.00
132 20 068
73
CFD23351
B-1
HFL West
100%
100%
$567,908.75
$0.00
1.04174594989%
$35,948.95
$43,913.76
0%
$0.00
$43,913.76
132 20 067
74
B-1N
HFL West
100%
100%
$0.00
$0.00
0.00000000000%
$0.00
$0.00
0%
$0.00
$0.00
132 20 073
75
Tract B
HFL West
100%
100%
$0.00
$0.00
0.00000000000%
$0.00
$0.00
0%
$0.00
$0.00
132 20 071
76
CFD23352
R-2
HFL West
100%
100%
$87,466.92
$0.00
0.11972677559%
$5,358.40
$5,046.96
0%
$0.00
$5,046.96
132 20 070A
77
P-1
HFL West
100%
100%
$0.00
$0.00
0.00000000000%
$0.00
$0.00
0%
$0.00
$0.00
132 20 072A
78
Tract A
HFL West
100%
100%
$0.00
$0.00
0.00000000000%
$0.00
$0.00
0%
$0.00
$0.00
132 26 102
79
CFD23353
AC Hotel
HFL-AC by Marriott
100%
100%
$383,889.12
$0.00
0.46214421715%
$23,517.83
$19,481.23
0%
$0.00
$19,481.23
132 20 975
82a
CFD23355
HFL East 2
HFL-SALT
100%
100%
$1,740,297.61
$0.00
2.05800994642%
$106,614.19
$86,753.35
0%
$0.00
$86,753.35
132 20 022G and 023H
84
C-4
Riverbottom
0%
0%
$0.00
$0.00
0.00000000000%
$0.00
$0.00
0%
$0.00
$0.00
132 20 025
85
CFD23064
1-01
HFL-Edgewater
100%
100%
Paid
N/A
0.01842067775%
Paid
$776.51
0%
$0.00
$776.51
132 20 026
86
CFD23065
1-02
HFL-Edgewater
100%
100%
Paid
N/A
0.01937237752%
Paid
$816.62
0%
$0.00
$816.62
132 20 027
87
CFD23066
1-03
HFL-Edgewater
100%
100%
Paid
N/A
0.02081050161%
Paid
$877.25
0%
$0.00
$877.25
132 20 028
88
CFD23067
1-04
HFL-Edgewater
100%
100%
Paid
N/A
0.02030292840%
Paid
$855.85
0%
$0.00
$855.85
132 20 029
89
CFD23068
2-01
HFL-Edgewater
100%
100%
Paid
N/A
0.01336609453%
Paid
$563.43
0%
$0.00
$563.43
132 20 030
90
CFD23069
2-02
HFL-Edgewater
100%
100%
Paid
N/A
0.01897054873%
Paid
$799.68
0%
$0.00
$799.68
132 20 031
91
CFD23070
2-03
HFL-Edgewater
100%
100%
Paid
N/A
0.02046154503%
Paid
$862.54
0%
$0.00
$862.54
132 20 032
92
CFD23071
2-04
HFL-Edgewater
100%
100%
Paid
N/A
0.02081050161%
Paid
$877.25
0%
$0.00
$877.25
132 20 033
93
CFD23072
2-05
HFL-Edgewater
100%
100%
Paid
N/A
0.02015488622%
Paid
$849.61
0%
$0.00
$849.61
132 20 034
94
CFD23073
2-06
HFL-Edgewater
100%
100%
Paid
N/A
0.01368332779%
Paid
$576.81
0%
$0.00
$576.81
132 20 035
95
CFD23074
3-01
HFL-Edgewater
100%
100%
Paid
N/A
0.01201256597%
Paid
$506.38
0%
$0.00
$506.38
132 20 036
96
CFD23075
3-02
HFL-Edgewater
100%
100%
Paid
N/A
0.01577706728%
Paid
$665.07
0%
$0.00
$665.07
132 20 037
97
CFD23076
3-03
HFL-Edgewater
100%
100%
Paid
N/A
0.01758529684%
Paid
$741.29
0%
$0.00
$741.29
132 20 038
98
CFD23077
3-04
HFL-Edgewater
100%
100%
Paid
N/A
0.01792367898%
Paid
$755.55
0%
$0.00
$755.55
132 20 039
99
CFD23078
3-05
HFL-Edgewater
100%
100%
Paid
N/A
0.01695083033%
Paid
$714.55
0%
$0.00
$714.55
132 20 040
100
CFD23056
3-06
HFL-Edgewater
100%
100%
Paid
N/A
0.01234037367%
Paid
$520.20
0%
$0.00
$520.20
132 20 041
101
CFD23039
4-01
HFL-Edgewater
100%
100%
Paid
N/A
0.01201256597%
Paid
$506.38
0%
$0.00
$506.38
132 20 042
102
CFD23040
4-02
HFL-Edgewater
100%
100%
Paid
N/A
0.01577706728%
Paid
$665.07
0%
$0.00
$665.07
132 20 043
103
CFD23041
4-03
HFL-Edgewater
100%
100%
Paid
N/A
0.01758529684%
Paid
$741.29
0%
$0.00
$741.29
132 20 044
104
CFD23042
4-04
HFL-Edgewater
100%
100%
Paid
N/A
0.01792367898%
Paid
$755.55
0%
$0.00
$755.55
132 20 045
105
CFD23043
4-05
HFL-Edgewater
100%
100%
Paid
N/A
0.01695083033%
Paid
$714.55
0%
$0.00
$714.55
132 20 046
106
CFD23044
4-06
HFL-Edgewater
100%
100%
Paid
N/A
0.01234037367%
Paid
$520.20
0%
$0.00
$520.20
132 20 047
107
CFD23045
5-01
HFL-Edgewater
100%
100%
Paid
N/A
0.01201256597%
Paid
$506.38
0%
$0.00
$506.38
132 20 048
108
CFD23046
5-02
HFL-Edgewater
100%
100%
Paid
N/A
0.01577706728%
Paid
$665.07
0%
$0.00
$665.07
132 20 049
109
CFD23047
5-03
HFL-Edgewater
100%
100%
Paid
N/A
0.01758529684%
Paid
$741.29
0%
$0.00
$741.29
132 20 050
110
CFD23048
5-04
HFL-Edgewater
100%
100%
Paid
N/A
0.01792367898%
Paid
$755.55
0%
$0.00
$755.55
132 20 051
111
CFD23049
5-05
HFL-Edgewater
100%
100%
Paid
N/A
0.01695083033%
Paid
$714.55
0%
$0.00
$714.55
132 20 052
112
CFD23050
5-06
HFL-Edgewater
100%
100%
Paid
N/A
0.01234037367%
Paid
$520.20
0%
$0.00
$520.20
132 20 053
113
CFD23051
6-01
HFL-Edgewater
100%
100%
Paid
N/A
0.01201256597%
Paid
$506.38
0%
$0.00
$506.38
132 20 054
114
CFD23052
6-02
HFL-Edgewater
100%
100%
Paid
N/A
0.01577706728%
Paid
$665.07
0%
$0.00
$665.07
132 20 055
115
CFD23053
6-03
HFL-Edgewater
100%
100%
Paid
N/A
0.01758529684%
Paid
$741.29
0%
$0.00
$741.29
132 20 056
116
CFD23054
6-04
HFL-Edgewater
100%
100%
Paid
N/A
0.01792367898%
Paid
$755.55
0%
$0.00
$755.55
CFD Assessment Detail
Exhibit C
Page 2 of 16

CFD: 2025/2026
Rio Salado Community Facilities District
CFD O&M Budget 2026/27
$4,215,400
102.9%
102.9%
2019/20 True-Up
Parcel Number
CFD 
Assess 
No.
New CFD 
No.
Unique Parcel 
Identifier or unit #
Developer / Development
Capital 
Rate
O&M 
Rate
Total Capital 
Assessment with 
CIF^ & bond 
interest (2026/27)
Contingent 
Capital 
Assessment 
(Developed)** 
w/CIF 
(2026/27)
% O & M 
Assessment Ratio
2026/27 CFD 
Capital 
Assessment (25 yr. 
Amort., 3.64% int.)
2026/27 CFD O & M 
Assessment
PDN Storm 
Water 
Retention 
shared %
2026/27 PDN 
shared Storm 
Water 
Retention 
Assessment
2026/27 CFD Total 
Assessment
132 20 057
117
CFD23055
6-05
HFL-Edgewater
100%
100%
Paid
N/A
0.01695083033%
Paid
$714.55
0%
$0.00
$714.55
132 20 058
118
CFD23057
6-06
HFL-Edgewater
100%
100%
Paid
N/A
0.01234037367%
Paid
$520.20
0%
$0.00
$520.20
132 20 059
119
CFD23058
7-01
HFL-Edgewater
100%
100%
Paid
N/A
0.02169875473%
Paid
$914.69
0%
$0.00
$914.69
132 20 060
120
CFD23059
7-02
HFL-Edgewater
100%
100%
Paid
N/A
0.02330606989%
Paid
$982.44
0%
$0.00
$982.44
132 20 061
121
CFD23060
7-03
HFL-Edgewater
100%
100%
Paid
N/A
0.02388766420%
Paid
$1,006.96
0%
$0.00
$1,006.96
132 20 062
122
CFD23061
7-04
HFL-Edgewater
100%
100%
Paid
N/A
0.02295711331%
Paid
$967.73
0%
$0.00
$967.73
132 20 063
123
CFD23062
8-01
HFL-Edgewater
100%
100%
Paid
N/A
0.03347868298%
Paid
$1,411.26
0%
$0.00
$1,411.26
132 20 064
124
CFD23063
8-02
HFL-Edgewater
100%
100%
Paid
N/A
0.03310857751%
Paid
$1,395.66
0%
$0.00
$1,395.66
132 31 152
125
CFD23341
Lot 6-1 Hotel
PDN-Hotel
100%
100%
$485,629.69
N/A
1.08309208845%
$29,750.68
$45,656.66
13.351%
$3,655.88
$49,312.55
132 31 153
126
CFD23342
Lot 6-2 Office
PDN-Office
100%
100%
$417,533.04
N/A
0.70766403741%
$25,578.92
$29,830.87
8.723%
$2,388.61
$32,219.48
132 31 351
127
CFD23185
# 1001
Northshore
100%
100%
Paid
N/A
0.00894844742%
Paid
$377.21
0.11029898%
$30.20
$407.42
132 31 352
128
CFD23186
# 1002
Northshore
100%
100%
Paid
N/A
0.00655421400%
Paid
$276.29
0.08078754%
$22.12
$298.41
132 31 353
129
CFD23187
# 1003
Northshore
100%
100%
Paid
N/A
0.00655421400%
Paid
$276.29
0.08078754%
$22.12
$298.41
132 31 354
130
CFD23188
# 1005
Northshore
100%
100%
Paid
N/A
0.00723058494%
Paid
$304.80
0.08912452%
$24.40
$329.20
132 31 355
131
CFD23189
# 1006
Northshore
100%
100%
Paid
N/A
0.00795484055%
Paid
$335.33
0.09805173%
$26.85
$362.18
132 31 356
132
CFD23190
# 1007
Northshore
100%
100%
Paid
N/A
0.00723058494%
Paid
$304.80
0.08912452%
$24.40
$329.20
132 31 357
133
CFD23191
# 1008
Northshore
100%
100%
Paid
N/A
0.00655421400%
Paid
$276.29
0.08078754%
$22.12
$298.41
132 31 358
134
CFD23192
# 1009
Northshore
100%
100%
Paid
N/A
0.00723058494%
Paid
$304.80
0.08912452%
$24.40
$329.20
132 31 359
135
CFD23193
# 1010
Northshore
100%
100%
Paid
N/A
0.00723058494%
Paid
$304.80
0.08912452%
$24.40
$329.20
132 31 360
136
CFD23194
# 1011
Northshore
100%
100%
Paid
N/A
0.00723058494%
Paid
$304.80
0.08912452%
$24.40
$329.20
132 31 361
137
CFD23195
# 1012
Northshore
100%
100%
Paid
N/A
0.00723058494%
Paid
$304.80
0.08912452%
$24.40
$329.20
132 31 362
138
CFD23196
# 1013
Northshore
100%
100%
Paid
N/A
0.01106135842%
Paid
$466.28
0.13634281%
$37.33
$503.62
132 31 363
139
CFD23197
# 1014
Northshore
100%
100%
Paid
N/A
0.00723058494%
Paid
$304.80
0.08912452%
$24.40
$329.20
132 31 364
140
CFD23198
# 1015
Northshore
100%
100%
Paid
N/A
0.00723058494%
Paid
$304.80
0.08912452%
$24.40
$329.20
132 31 365
141
CFD23199
# 1016
Northshore
100%
100%
Paid
N/A
0.00723058494%
Paid
$304.80
0.08912452%
$24.40
$329.20
132 31 366
142
CFD23200
# 1017
Northshore
100%
100%
Paid
N/A
0.01106135842%
Paid
$466.28
0.13634281%
$37.33
$503.62
132 31 367
143
CFD23201
# 1018
Northshore
100%
100%
Paid
N/A
0.00723058494%
Paid
$304.80
0.08912452%
$24.40
$329.20
132 31 368
144
CFD23202
# 1019
Northshore
100%
100%
Paid
N/A
0.00723058494%
Paid
$304.80
0.08912452%
$24.40
$329.20
132 31 369
145
CFD23203
# 1020
Northshore
100%
100%
Paid
N/A
0.00655421400%
Paid
$276.29
0.08078754%
$22.12
$298.41
132 31 370
146
CFD23204
# 1021
Northshore
100%
100%
Paid
N/A
0.00723058494%
Paid
$304.80
0.08912452%
$24.40
$329.20
132 31 371
147
CFD23205
# 1022
Northshore
100%
100%
Paid
N/A
0.00723058494%
Paid
$304.80
0.08912452%
$24.40
$329.20
132 31 372
148
CFD23206
# 1023
Northshore
100%
100%
Paid
N/A
0.00795484055%
Paid
$335.33
0.09805173%
$26.85
$362.18
132 31 373
149
CFD23207
# 1024
Northshore
100%
100%
Paid
N/A
0.00723058494%
Paid
$304.80
0.09805173%
$26.85
$331.65
132 31 374
150
CFD23208
# 1025
Northshore
100%
100%
Paid
N/A
0.00655421400%
Paid
$276.29
0.08078754%
$22.12
$298.41
132 31 375
151
CFD23209
# 1026
Northshore
100%
100%
Paid
N/A
0.00733233986%
Paid
$309.09
0.09037876%
$24.75
$333.84
132 31 376
152
CFD23210
# 1027
Northshore
100%
100%
Paid
N/A
0.00894844742%
Paid
$377.21
0.11029898%
$30.20
$407.42
132 31 377
153
CFD23211
# 2001
Northshore
100%
100%
Paid
N/A
0.01107931517%
Paid
$467.04
0.13656415%
$37.40
$504.43
132 31 378
154
CFD23212
# 2002
Northshore
100%
100%
Paid
N/A
0.00733233986%
Paid
$309.09
0.09037876%
$24.75
$333.84
132 31 379
155
CFD23213
# 2003
Northshore
100%
100%
Paid
N/A
0.00655421400%
Paid
$276.29
0.08078754%
$22.12
$298.41
132 31 380
156
CFD23214
# 2004
Northshore
100%
100%
Paid
N/A
0.01227643188%
Paid
$517.50
0.15131987%
$41.44
$558.94
132 31 381
157
CFD23215
# 2005
Northshore
100%
100%
Paid
N/A
0.00723058494%
Paid
$304.80
0.08912452%
$24.40
$329.20
132 31 382
158
CFD23216
# 2006
Northshore
100%
100%
Paid
N/A
0.00795484055%
Paid
$335.33
0.09805173%
$26.85
$362.18
132 31 383
159
CFD23217
# 2007
Northshore
100%
100%
Paid
N/A
0.00723058494%
Paid
$304.80
0.08912452%
$24.40
$329.20
132 31 384
160
CFD23218
# 2008
Northshore
100%
100%
Paid
N/A
0.00655421400%
Paid
$276.29
0.08078754%
$22.12
$298.41
132 31 385
161
CFD23219
# 2009
Northshore
100%
100%
Paid
N/A
0.00723058494%
Paid
$304.80
0.08912452%
$24.40
$329.20
132 31 386
162
CFD23220
# 2010
Northshore
100%
100%
Paid
N/A
0.00723058494%
Paid
$304.80
0.08912452%
$24.40
$329.20
132 31 387
163
CFD23221
# 2011
Northshore
100%
100%
Paid
N/A
0.00723058494%
Paid
$304.80
0.08912452%
$24.40
$329.20
132 31 388
164
CFD23222
# 2012
Northshore
100%
100%
Paid
N/A
0.00723058494%
Paid
$304.80
0.08912452%
$24.40
$329.20
132 31 389
165
CFD23223
# 2013
Northshore
100%
100%
Paid
N/A
0.01106135842%
Paid
$466.28
0.13634281%
$37.33
$503.62
132 31 390
166
CFD23224
# 2014
Northshore
100%
100%
Paid
N/A
0.00723058494%
Paid
$304.80
0.08912452%
$24.40
$329.20
132 31 391
167
CFD23225
# 2015
Northshore
100%
100%
Paid
N/A
0.00723058494%
Paid
$304.80
0.08912452%
$24.40
$329.20
132 31 392
168
CFD23226
# 2016
Northshore
100%
100%
Paid
N/A
0.00723058494%
Paid
$304.80
0.08912452%
$24.40
$329.20
132 31 393
169
CFD23227
# 2017
Northshore
100%
100%
Paid
N/A
0.01106135842%
Paid
$466.28
0.13634281%
$37.33
$503.62
132 31 394
170
CFD23228
# 2018
Northshore
100%
100%
Paid
N/A
0.00723058494%
Paid
$304.80
0.08912452%
$24.40
$329.20
132 31 395
171
CFD23229
# 2019
Northshore
100%
100%
Paid
N/A
0.00723058494%
Paid
$304.80
0.08912452%
$24.40
$329.20
132 31 396
172
CFD23230
# 2020
Northshore
100%
100%
Paid
N/A
0.00723058494%
Paid
$304.80
0.08912452%
$24.40
$329.20
CFD Assessment Detail
Exhibit C
Page 3 of 16

CFD: 2025/2026
Rio Salado Community Facilities District
CFD O&M Budget 2026/27
$4,215,400
102.9%
102.9%
2019/20 True-Up
Parcel Number
CFD 
Assess 
No.
New CFD 
No.
Unique Parcel 
Identifier or unit #
Developer / Development
Capital 
Rate
O&M 
Rate
Total Capital 
Assessment with 
CIF^ & bond 
interest (2026/27)
Contingent 
Capital 
Assessment 
(Developed)** 
w/CIF 
(2026/27)
% O & M 
Assessment Ratio
2026/27 CFD 
Capital 
Assessment (25 yr. 
Amort., 3.64% int.)
2026/27 CFD O & M 
Assessment
PDN Storm 
Water 
Retention 
shared %
2026/27 PDN 
shared Storm 
Water 
Retention 
Assessment
2026/27 CFD Total 
Assessment
132 31 397
173
CFD23231
# 2021
Northshore
100%
100%
Paid
N/A
0.00655421400%
Paid
$276.29
0.08078754%
$22.12
$298.41
132 31 398
174
CFD23232
# 2022
Northshore
100%
100%
Paid
N/A
0.00723058494%
Paid
$304.80
0.08912452%
$24.40
$329.20
132 31 399
175
CFD23233
# 2023
Northshore
100%
100%
Paid
N/A
0.00795484055%
Paid
$335.33
0.09805173%
$26.85
$362.18
132 31 400
176
CFD23234
# 2024
Northshore
100%
100%
Paid
N/A
0.00723058494%
Paid
$304.80
0.08912452%
$24.40
$329.20
132 31 401
177
CFD23235
# 2025
Northshore
100%
100%
Paid
N/A
0.00655421400%
Paid
$276.29
0.08078754%
$22.12
$298.41
132 31 402
178
CFD23236
# 2026
Northshore
100%
100%
Paid
N/A
0.00733233986%
Paid
$309.09
0.09037876%
$24.75
$333.84
132 31 403
179
CFD23237
# 2027
Northshore
100%
100%
Paid
N/A
0.01107931517%
Paid
$467.04
0.13656415%
$37.40
$504.43
132 31 404
180
CFD23238
# 3001
Northshore
100%
100%
Paid
N/A
0.01107931517%
Paid
$467.04
0.13656415%
$37.40
$504.43
132 31 405
181
CFD23239
# 3002
Northshore
100%
100%
Paid
N/A
0.00733233986%
Paid
$309.09
0.09037876%
$24.75
$333.84
132 31 406
182
CFD23240
# 3003
Northshore
100%
100%
Paid
N/A
0.00655421400%
Paid
$276.29
0.08078754%
$22.12
$298.41
132 31 407
183
CFD23241
# 3004
Northshore
100%
100%
Paid
N/A
0.01227643188%
Paid
$517.50
0.15131987%
$41.44
$558.94
132 31 408
184
CFD23242
# 3005
Northshore
100%
100%
Paid
N/A
0.00723058494%
Paid
$304.80
0.08912452%
$24.40
$329.20
132 31 409
185
CFD23243
# 3006
Northshore
100%
100%
Paid
N/A
0.00795484055%
Paid
$335.33
0.09805173%
$26.85
$362.18
132 31 410
186
CFD23244
# 3007
Northshore
100%
100%
Paid
N/A
0.00723058494%
Paid
$304.80
0.08912452%
$24.40
$329.20
132 31 411
187
CFD23245
# 3008
Northshore
100%
100%
Paid
N/A
0.00655421400%
Paid
$276.29
0.08078754%
$22.12
$298.41
132 31 412
188
CFD23246
# 3009
Northshore
100%
100%
Paid
N/A
0.00723058494%
Paid
$304.80
0.08912452%
$24.40
$329.20
132 31 413
189
CFD23247
# 3010
Northshore
100%
100%
Paid
N/A
0.00723058494%
Paid
$304.80
0.08912452%
$24.40
$329.20
132 31 414
190
CFD23248
# 3011
Northshore
100%
100%
Paid
N/A
0.00723058494%
Paid
$304.80
0.08912452%
$24.40
$329.20
132 31 415
191
CFD23249
# 3012
Northshore
100%
100%
Paid
N/A
0.00723058494%
Paid
$304.80
0.08912452%
$24.40
$329.20
132 31 416
192
CFD23250
# 3013
Northshore
100%
100%
Paid
N/A
0.01106135842%
Paid
$466.28
0.13634281%
$37.33
$503.62
132 31 417
193
CFD23251
# 3014
Northshore
100%
100%
Paid
N/A
0.00723058494%
Paid
$304.80
0.08912452%
$24.40
$329.20
132 31 418
194
CFD23252
# 3015
Northshore
100%
100%
Paid
N/A
0.00723058494%
Paid
$304.80
0.08912452%
$24.40
$329.20
132 31 419
195
CFD23253
# 3016
Northshore
100%
100%
Paid
N/A
0.00723058494%
Paid
$304.80
0.08912452%
$24.40
$329.20
132 31 420
196
CFD23254
# 3017
Northshore
100%
100%
Paid
N/A
0.01106135842%
Paid
$466.28
0.13634281%
$37.33
$503.62
132 31 421
197
CFD23255
# 3018
Northshore
100%
100%
Paid
N/A
0.00723058494%
Paid
$304.80
0.08912452%
$24.40
$329.20
132 31 422
198
CFD23256
# 3019
Northshore
100%
100%
Paid
N/A
0.00723058494%
Paid
$304.80
0.08912452%
$24.40
$329.20
132 31 423
199
CFD23257
# 3020
Northshore
100%
100%
Paid
N/A
0.00723058494%
Paid
$304.80
0.08912452%
$24.40
$329.20
132 31 424
200
CFD23258
# 3021
Northshore
100%
100%
Paid
N/A
0.00655421400%
Paid
$276.29
0.08078754%
$22.12
$298.41
132 31 425
201
CFD23259
# 3022
Northshore
100%
100%
Paid
N/A
0.00723058494%
Paid
$304.80
0.08912452%
$24.40
$329.20
132 31 426
202
CFD23260
# 3023
Northshore
100%
100%
Paid
N/A
0.00795484055%
Paid
$335.33
0.09805173%
$26.85
$362.18
132 31 427
203
CFD23261
# 3024
Northshore
100%
100%
Paid
N/A
0.00723058494%
Paid
$304.80
0.08912452%
$24.40
$329.20
132 31 428
204
CFD23262
# 3025
Northshore
100%
100%
Paid
N/A
0.00655421400%
Paid
$276.29
0.08078754%
$22.12
$298.41
132 31 429
205
CFD23263
# 3026
Northshore
100%
100%
Paid
N/A
0.00733233986%
Paid
$309.09
0.09037876%
$24.75
$333.84
132 31 430
206
CFD23264
# 3027
Northshore
100%
100%
Paid
N/A
0.01107931517%
Paid
$467.04
0.13656415%
$37.40
$504.43
132 31 431
207
CFD23265
# 4001
Northshore
100%
100%
Paid
N/A
0.01107931517%
Paid
$467.04
0.13656415%
$37.40
$504.43
132 31 432
208
CFD23266
# 4002
Northshore
100%
100%
Paid
N/A
0.00733233986%
Paid
$309.09
0.09037876%
$24.75
$333.84
132 31 433
209
CFD23267
# 4003
Northshore
100%
100%
Paid
N/A
0.00655421400%
Paid
$276.29
0.08078754%
$22.12
$298.41
132 31 434
210
CFD23268
# 4004
Northshore
100%
100%
Paid
N/A
0.01227643188%
Paid
$517.50
0.15131987%
$41.44
$558.94
132 31 435
211
CFD23269
# 4005
Northshore
100%
100%
Paid
N/A
0.00723058494%
Paid
$304.80
0.08912452%
$24.40
$329.20
132 31 436
212
CFD23270
# 4006
Northshore
100%
100%
Paid
N/A
0.00795484055%
Paid
$335.33
0.09805173%
$26.85
$362.18
132 31 437
213
CFD23271
# 4007
Northshore
100%
100%
Paid
N/A
0.00723058494%
Paid
$304.80
0.08912452%
$24.40
$329.20
132 31 438
214
CFD23272
# 4008
Northshore
100%
100%
Paid
N/A
0.00655421400%
Paid
$276.29
0.08078754%
$22.12
$298.41
132 31 439
215
CFD23273
# 4009
Northshore
100%
100%
Paid
N/A
0.00723058494%
Paid
$304.80
0.08912452%
$24.40
$329.20
132 31 440
216
CFD23274
# 4010
Northshore
100%
100%
Paid
N/A
0.00723058494%
Paid
$304.80
0.08912452%
$24.40
$329.20
132 31 441
217
CFD23275
# 4011
Northshore
100%
100%
Paid
N/A
0.00723058494%
Paid
$304.80
0.08912452%
$24.40
$329.20
132 31 442
218
CFD23276
# 4012
Northshore
100%
100%
Paid
N/A
0.00723058494%
Paid
$304.80
0.08912452%
$24.40
$329.20
132 31 443
219
CFD23277
# 4013
Northshore
100%
100%
Paid
N/A
0.01106135842%
Paid
$466.28
0.13634281%
$37.33
$503.62
132 31 444
220
CFD23278
# 4014
Northshore
100%
100%
Paid
N/A
0.00723058494%
Paid
$304.80
0.08912452%
$24.40
$329.20
132 31 445
221
CFD23279
# 4015
Northshore
100%
100%
Paid
N/A
0.00723058494%
Paid
$304.80
0.08912452%
$24.40
$329.20
132 31 446
222
CFD23280
# 4016
Northshore
100%
100%
Paid
N/A
0.00723058494%
Paid
$304.80
0.08912452%
$24.40
$329.20
132 31 447
223
CFD23281
# 4017
Northshore
100%
100%
Paid
N/A
0.01106135842%
Paid
$466.28
0.13634281%
$37.33
$503.62
132 31 448
224
CFD23282
# 4018
Northshore
100%
100%
Paid
N/A
0.00723058494%
Paid
$304.80
0.08912452%
$24.40
$329.20
132 31 449
225
CFD23283
# 4019
Northshore
100%
100%
Paid
N/A
0.00723058494%
Paid
$304.80
0.08912452%
$24.40
$329.20
132 31 450
226
CFD23284
# 4020
Northshore
100%
100%
Paid
N/A
0.00723058494%
Paid
$304.80
0.08912452%
$24.40
$329.20
132 31 451
227
CFD23285
# 4021
Northshore
100%
100%
Paid
N/A
0.00655421400%
Paid
$276.29
0.08078754%
$22.12
$298.41
132 31 452
228
CFD23286
# 4022
Northshore
100%
100%
Paid
N/A
0.00723058494%
Paid
$304.80
0.08912452%
$24.40
$329.20
CFD Assessment Detail
Exhibit C
Page 4 of 16

CFD: 2025/2026
Rio Salado Community Facilities District
CFD O&M Budget 2026/27
$4,215,400
102.9%
102.9%
2019/20 True-Up
Parcel Number
CFD 
Assess 
No.
New CFD 
No.
Unique Parcel 
Identifier or unit #
Developer / Development
Capital 
Rate
O&M 
Rate
Total Capital 
Assessment with 
CIF^ & bond 
interest (2026/27)
Contingent 
Capital 
Assessment 
(Developed)** 
w/CIF 
(2026/27)
% O & M 
Assessment Ratio
2026/27 CFD 
Capital 
Assessment (25 yr. 
Amort., 3.64% int.)
2026/27 CFD O & M 
Assessment
PDN Storm 
Water 
Retention 
shared %
2026/27 PDN 
shared Storm 
Water 
Retention 
Assessment
2026/27 CFD Total 
Assessment
132 31 453
229
CFD23287
# 4023
Northshore
100%
100%
Paid
N/A
0.00795484055%
Paid
$335.33
0.09805173%
$26.85
$362.18
132 31 454
230
CFD23288
# 4024
Northshore
100%
100%
Paid
N/A
0.00723058494%
Paid
$304.80
0.08912452%
$24.40
$329.20
132 31 455
231
CFD23289
# 4025
Northshore
100%
100%
Paid
N/A
0.00655421400%
Paid
$276.29
0.08078754%
$22.12
$298.41
132 31 456
232
CFD23290
# 4026
Northshore
100%
100%
Paid
N/A
0.00733233986%
Paid
$309.09
0.09037876%
$24.75
$333.84
132 31 457
233
CFD23291
# 4027
Northshore
100%
100%
Paid
N/A
0.01107931517%
Paid
$467.04
0.13656415%
$37.40
$504.43
132 31 458
234
CFD23292
# 5001
Northshore
100%
100%
Paid
N/A
0.01107931517%
Paid
$467.04
0.13656415%
$37.40
$504.43
132 31 459
235
CFD23293
# 5002
Northshore
100%
100%
Paid
N/A
0.00733233986%
Paid
$309.09
0.09037876%
$24.75
$333.84
132 31 460
236
CFD23294
# 5003
Northshore
100%
100%
Paid
N/A
0.00655421400%
Paid
$276.29
0.08078754%
$22.12
$298.41
132 31 461
237
CFD23295
# 5004
Northshore
100%
100%
Paid
N/A
0.01227643188%
Paid
$517.50
0.15131987%
$41.44
$558.94
132 31 462
238
CFD23296
# 5005
Northshore
100%
100%
Paid
N/A
0.00723058494%
Paid
$304.80
0.08912452%
$24.40
$329.20
132 31 463
239
CFD23297
# 5006
Northshore
100%
100%
Paid
N/A
0.00795484055%
Paid
$335.33
0.09805173%
$26.85
$362.18
132 31 464
240
CFD23298
# 5007
Northshore
100%
100%
Paid
N/A
0.00723058494%
Paid
$304.80
0.08912452%
$24.40
$329.20
132 31 465
241
CFD23299
# 5008
Northshore
100%
100%
Paid
N/A
0.00655421400%
Paid
$276.29
0.08912452%
$24.40
$300.69
132 31 466
242
CFD23300
# 5009
Northshore
100%
100%
Paid
N/A
0.00723058494%
Paid
$304.80
0.08912452%
$24.40
$329.20
132 31 467
243
CFD23301
# 5010
Northshore
100%
100%
Paid
N/A
0.00723058494%
Paid
$304.80
0.08912452%
$24.40
$329.20
132 31 468
244
CFD23302
# 5011
Northshore
100%
100%
Paid
N/A
0.00723058494%
Paid
$304.80
0.08912452%
$24.40
$329.20
132 31 469
245
CFD23303
# 5012
Northshore
100%
100%
Paid
N/A
0.00723058494%
Paid
$304.80
0.08912452%
$24.40
$329.20
132 31 470
246
CFD23304
# 5013
Northshore
100%
100%
Paid
N/A
0.01106135842%
Paid
$466.28
0.13634281%
$37.33
$503.62
132 31 471
247
CFD23305
# 5014
Northshore
100%
100%
Paid
N/A
0.00723058494%
Paid
$304.80
0.08912452%
$24.40
$329.20
132 31 472
248
CFD23306
# 5015
Northshore
100%
100%
Paid
N/A
0.00723058494%
Paid
$304.80
0.08912452%
$24.40
$329.20
132 31 473
249
CFD23307
# 5016
Northshore
100%
100%
Paid
N/A
0.00723058494%
Paid
$304.80
0.08912452%
$24.40
$329.20
132 31 474
250
CFD23308
# 5017
Northshore
100%
100%
Paid
N/A
0.01106135842%
Paid
$466.28
0.13634281%
$37.33
$503.62
132 31 475
251
CFD23309
# 5018
Northshore
100%
100%
Paid
N/A
0.00723058494%
Paid
$304.80
0.08912452%
$24.40
$329.20
132 31 476
252
CFD23310
# 5019
Northshore
100%
100%
Paid
N/A
0.00723058494%
Paid
$304.80
0.08912452%
$24.40
$329.20
132 31 477
253
CFD23311
# 5020
Northshore
100%
100%
Paid
N/A
0.00723058494%
Paid
$304.80
0.08912452%
$24.40
$329.20
132 31 478
254
CFD23312
# 5021
Northshore
100%
100%
Paid
N/A
0.00655421400%
Paid
$276.29
0.08078754%
$22.12
$298.41
132 31 479
255
CFD23313
# 5022
Northshore
100%
100%
Paid
N/A
0.00723058494%
Paid
$304.80
0.08912452%
$24.40
$329.20
132 31 480
256
CFD23314
# 5023
Northshore
100%
100%
Paid
N/A
0.00795484055%
Paid
$335.33
0.09805173%
$26.85
$362.18
132 31 481
257
CFD23315
# 5024
Northshore
100%
100%
Paid
N/A
0.00723058494%
Paid
$304.80
0.08912452%
$24.40
$329.20
132 31 482
258
CFD23316
# 5025
Northshore
100%
100%
Paid
N/A
0.00655421400%
Paid
$276.29
0.08078754%
$22.12
$298.41
132 31 483
259
CFD23317
# 5026
Northshore
100%
100%
Paid
N/A
0.00733233986%
Paid
$309.09
0.08912452%
$24.40
$333.49
132 31 484
260
CFD23184
# 5027
Northshore
100%
100%
Paid
N/A
0.01107931517%
Paid
$467.04
0.13656415%
$37.40
$504.43
132 20 075
261
CFD23079
1-01
HFL-Bridgeview
100%
100%
Paid
N/A
0.00631715609%
Paid
$266.29
0%
$0.00
$266.29
132 20 076
262
CFD23080
1-02
HFL-Bridgeview
100%
100%
Paid
N/A
0.00859052755%
Paid
$362.13
0%
$0.00
$362.13
132 20 077
263
CFD23081
1-04
HFL-Bridgeview
100%
100%
Paid
N/A
0.00758461098%
Paid
$319.72
0%
$0.00
$319.72
132 20 078
264
CFD23082
1-05
HFL-Bridgeview
100%
100%
Paid
N/A
0.01030561532%
Paid
$434.42
0%
$0.00
$434.42
132 20 079
265
CFD23083
1-06
HFL-Bridgeview
100%
100%
Paid
N/A
0.00981774578%
Paid
$413.86
0%
$0.00
$413.86
132 20 080
266
CFD23084
1-07
HFL-Bridgeview
100%
100%
Paid
N/A
0.00930472832%
Paid
$392.23
0%
$0.00
$392.23
132 20 081
267
CFD23085
1-08
HFL-Bridgeview
100%
100%
Paid
N/A
0.00896774627%
Paid
$378.03
0%
$0.00
$378.03
132 20 082
268
CFD23086
1-09
HFL-Bridgeview
100%
100%
Paid
N/A
0.00715206685%
Paid
$301.49
0%
$0.00
$301.49
132 20 083
269
CFD23087
1-11
HFL-Bridgeview
100%
100%
Paid
N/A
0.00859052755%
Paid
$362.13
0%
$0.00
$362.13
132 20 084
270
CFD23088
1-12
HFL-Bridgeview
100%
100%
Paid
N/A
0.00627188985%
Paid
$264.39
0%
$0.00
$264.39
132 20 085
271
CFD23089
2-01
HFL-Bridgeview
100%
100%
Paid
N/A
0.00902307168%
Paid
$380.36
0%
$0.00
$380.36
132 20 086
272
CFD23090
2-02
HFL-Bridgeview
100%
100%
Paid
N/A
0.00587455280%
Paid
$247.64
0%
$0.00
$247.64
132 20 087
273
CFD23091
2-03
HFL-Bridgeview
100%
100%
Paid
N/A
0.01165354353%
Paid
$491.24
0%
$0.00
$491.24
132 20 088
274
CFD23092
2-04
HFL-Bridgeview
100%
100%
Paid
N/A
0.00995857410%
Paid
$419.79
0%
$0.00
$419.79
132 20 089
275
CFD23093
2-05
HFL-Bridgeview
100%
100%
Paid
N/A
0.01007928409%
Paid
$424.88
0%
$0.00
$424.88
132 20 090
276
CFD23094
2-06
HFL-Bridgeview
100%
100%
Paid
N/A
0.01010946158%
Paid
$426.15
0%
$0.00
$426.15
132 20 091
277
CFD23095
2-07
HFL-Bridgeview
100%
100%
Paid
N/A
0.00994851493%
Paid
$419.37
0%
$0.00
$419.37
132 20 092
278
CFD23096
2-08
HFL-Bridgeview
100%
100%
Paid
N/A
0.00917395917%
Paid
$386.72
0%
$0.00
$386.72
132 20 093
279
CFD23097
2-09
HFL-Bridgeview
100%
100%
Paid
N/A
0.00914378167%
Paid
$385.45
0%
$0.00
$385.45
132 20 094
280
CFD23098
2-10
HFL-Bridgeview
100%
100%
Paid
N/A
0.01165354353%
Paid
$491.24
0%
$0.00
$491.24
132 20 095
281
CFD23099
2-11
HFL-Bridgeview
100%
100%
Paid
N/A
0.00587455280%
Paid
$247.64
0%
$0.00
$247.64
132 20 096
282
CFD23100
2-12
HFL-Bridgeview
100%
100%
Paid
N/A
0.00902307168%
Paid
$380.36
0%
$0.00
$380.36
132 20 097
283
CFD23101
3-01
HFL-Bridgeview
100%
100%
Paid
N/A
0.00906330834%
Paid
$382.05
0%
$0.00
$382.05
132 20 098
284
CFD23102
3-02
HFL-Bridgeview
100%
100%
Paid
N/A
0.00587455280%
Paid
$247.64
0%
$0.00
$247.64
CFD Assessment Detail
Exhibit C
Page 5 of 16

CFD: 2025/2026
Rio Salado Community Facilities District
CFD O&M Budget 2026/27
$4,215,400
102.9%
102.9%
2019/20 True-Up
Parcel Number
CFD 
Assess 
No.
New CFD 
No.
Unique Parcel 
Identifier or unit #
Developer / Development
Capital 
Rate
O&M 
Rate
Total Capital 
Assessment with 
CIF^ & bond 
interest (2026/27)
Contingent 
Capital 
Assessment 
(Developed)** 
w/CIF 
(2026/27)
% O & M 
Assessment Ratio
2026/27 CFD 
Capital 
Assessment (25 yr. 
Amort., 3.64% int.)
2026/27 CFD O & M 
Assessment
PDN Storm 
Water 
Retention 
shared %
2026/27 PDN 
shared Storm 
Water 
Retention 
Assessment
2026/27 CFD Total 
Assessment
132 20 099
285
CFD23103
3-03
HFL-Bridgeview
100%
100%
Paid
N/A
0.01166863227%
Paid
$491.88
0%
$0.00
$491.88
132 20 100
286
CFD23104
3-04
HFL-Bridgeview
100%
100%
Paid
N/A
0.00885709545%
Paid
$373.36
0%
$0.00
$373.36
132 20 101
287
CFD23105
3-05
HFL-Bridgeview
100%
100%
Paid
N/A
0.00862573463%
Paid
$363.61
0%
$0.00
$363.61
132 20 102
288
CFD23106
3-06
HFL-Bridgeview
100%
100%
Paid
N/A
0.00864082338%
Paid
$364.25
0%
$0.00
$364.25
132 20 103
289
CFD23107
3-07
HFL-Bridgeview
100%
100%
Paid
N/A
0.00847987673%
Paid
$357.46
0%
$0.00
$357.46
132 20 104
290
CFD23108
3-08
HFL-Bridgeview
100%
100%
Paid
N/A
0.00772040972%
Paid
$325.45
0%
$0.00
$325.45
132 20 105
291
CFD23109
3-09
HFL-Bridgeview
100%
100%
Paid
N/A
0.00804733260%
Paid
$339.23
0%
$0.00
$339.23
132 20 106
292
CFD23110
3-10
HFL-Bridgeview
100%
100%
Paid
N/A
0.01166863227%
Paid
$491.88
0%
$0.00
$491.88
132 20 107
293
CFD23111
3-11
HFL-Bridgeview
100%
100%
Paid
N/A
0.00587455280%
Paid
$247.64
0%
$0.00
$247.64
132 20 108
294
CFD23112
3-12
HFL-Bridgeview
100%
100%
Paid
N/A
0.00906330834%
Paid
$382.05
0%
$0.00
$382.05
132 20 109
295
CFD23113
4-01
HFL-Bridgeview
100%
100%
Paid
N/A
0.00910354501%
Paid
$383.75
0%
$0.00
$383.75
132 20 110
296
CFD23114
4-02
HFL-Bridgeview
100%
100%
Paid
N/A
0.00587455280%
Paid
$247.64
0%
$0.00
$247.64
132 20 111
297
CFD23115
4-03
HFL-Bridgeview
100%
100%
Paid
N/A
0.01166863227%
Paid
$491.88
0%
$0.00
$491.88
132 20 112
298
CFD23116
4-04
HFL-Bridgeview
100%
100%
Paid
N/A
0.00885709545%
Paid
$373.36
0%
$0.00
$373.36
132 20 113
299
CFD23117
4-05
HFL-Bridgeview
100%
100%
Paid
N/A
0.00862573463%
Paid
$363.61
0%
$0.00
$363.61
132 20 114
300
CFD23118
4-06
HFL-Bridgeview
100%
100%
Paid
N/A
0.00864082338%
Paid
$364.25
0%
$0.00
$364.25
132 20 115
301
CFD23119
4-07
HFL-Bridgeview
100%
100%
Paid
N/A
0.00847987673%
Paid
$357.46
0%
$0.00
$357.46
132 20 116
302
CFD23120
4-08
HFL-Bridgeview
100%
100%
Paid
N/A
0.00772040972%
Paid
$325.45
0%
$0.00
$325.45
132 20 117
303
CFD23121
4-09
HFL-Bridgeview
100%
100%
Paid
N/A
0.00804733260%
Paid
$339.23
0%
$0.00
$339.23
132 20 118
304
CFD23122
4-10
HFL-Bridgeview
100%
100%
Paid
N/A
0.01166863227%
Paid
$491.88
0%
$0.00
$491.88
132 20 119
305
CFD23123
4-11
HFL-Bridgeview
100%
100%
Paid
N/A
0.00587455280%
Paid
$247.64
0%
$0.00
$247.64
132 20 120
306
CFD23124
4-12
HFL-Bridgeview
100%
100%
Paid
N/A
0.00910354501%
Paid
$383.75
0%
$0.00
$383.75
132 20 121
307
CFD23125
5-01
HFL-Bridgeview
100%
100%
Paid
N/A
0.00913875209%
Paid
$385.23
0%
$0.00
$385.23
132 20 122
308
CFD23126
5-02
HFL-Bridgeview
100%
100%
Paid
N/A
0.00587455280%
Paid
$247.64
0%
$0.00
$247.64
132 20 123
309
CFD23127
5-03
HFL-Bridgeview
100%
100%
Paid
N/A
0.01166863227%
Paid
$491.88
0%
$0.00
$491.88
132 20 124
310
CFD23128
5-04
HFL-Bridgeview
100%
100%
Paid
N/A
0.00885709545%
Paid
$373.36
0%
$0.00
$373.36
132 20 125
311
CFD23129
5-05
HFL-Bridgeview
100%
100%
Paid
N/A
0.00862573463%
Paid
$363.61
0%
$0.00
$363.61
132 20 126
312
CFD23130
5-06
HFL-Bridgeview
100%
100%
Paid
N/A
0.00864082338%
Paid
$364.25
0%
$0.00
$364.25
132 20 127
313
CFD23131
5-07
HFL-Bridgeview
100%
100%
Paid
N/A
0.00847987673%
Paid
$357.46
0%
$0.00
$357.46
132 20 128
314
CFD23132
5-08
HFL-Bridgeview
100%
100%
Paid
N/A
0.00772040972%
Paid
$325.45
0%
$0.00
$325.45
132 20 129
315
CFD23133
5-09
HFL-Bridgeview
100%
100%
Paid
N/A
0.00804733260%
Paid
$339.23
0%
$0.00
$339.23
132 20 130
316
CFD23134
5-10
HFL-Bridgeview
100%
100%
Paid
N/A
0.01166863227%
Paid
$491.88
0%
$0.00
$491.88
132 20 131
317
CFD23135
5-11
HFL-Bridgeview
100%
100%
Paid
N/A
0.00587455280%
Paid
$247.64
0%
$0.00
$247.64
132 20 132
318
CFD23136
5-12
HFL-Bridgeview
100%
100%
Paid
N/A
0.00913875209%
Paid
$385.23
0%
$0.00
$385.23
132 20 133
319
CFD23137
6-01
HFL-Bridgeview
100%
100%
Paid
N/A
0.00917898875%
Paid
$386.93
0%
$0.00
$386.93
132 20 134
320
CFD23138
6-02
HFL-Bridgeview
100%
100%
Paid
N/A
0.00587455280%
Paid
$247.64
0%
$0.00
$247.64
132 20 135
321
CFD23139
6-03
HFL-Bridgeview
100%
100%
Paid
N/A
0.01166863227%
Paid
$491.88
0%
$0.00
$491.88
132 20 136
322
CFD23140
6-04
HFL-Bridgeview
100%
100%
Paid
N/A
0.01400738831%
Paid
$590.47
0%
$0.00
$590.47
132 20 137
323
CFD23141
6-06
HFL-Bridgeview
100%
100%
Paid
N/A
0.01197543683%
Paid
$504.81
0%
$0.00
$504.81
132 20 138
324
CFD23142
6-07
HFL-Bridgeview
100%
100%
Paid
N/A
0.01090916526%
Paid
$459.86
0%
$0.00
$459.86
132 20 139
325
CFD23143
6-09
HFL-Bridgeview
100%
100%
Paid
N/A
0.01319762547%
Paid
$556.33
0%
$0.00
$556.33
132 20 140
326
CFD23144
6-10
HFL-Bridgeview
100%
100%
Paid
N/A
0.01166863227%
Paid
$491.88
0%
$0.00
$491.88
132 20 141
327
CFD23145
6-11
HFL-Bridgeview
100%
100%
Paid
N/A
0.00587455280%
Paid
$247.64
0%
$0.00
$247.64
132 20 142
328
CFD23146
6-12
HFL-Bridgeview
100%
100%
Paid
N/A
0.00917898875%
Paid
$386.93
0%
$0.00
$386.93
132 20 143
329
CFD23147
7-01
HFL-Bridgeview
100%
100%
Paid
N/A
0.00921419583%
Paid
$388.42
0%
$0.00
$388.42
132 20 144
330
CFD23148
7-02
HFL-Bridgeview
100%
100%
Paid
N/A
0.00587455280%
Paid
$247.64
0%
$0.00
$247.64
132 20 145
331
CFD23149
7-03
HFL-Bridgeview
100%
100%
Paid
N/A
0.01322277338%
Paid
$557.39
0%
$0.00
$557.39
132 20 146
332
CFD23150
7-04
HFL-Bridgeview
100%
100%
Paid
N/A
0.01814170544%
Paid
$764.75
0%
$0.00
$764.75
132 20 147
333
CFD23151
7-09
HFL-Bridgeview
100%
100%
Paid
N/A
0.01618016812%
Paid
$682.06
0%
$0.00
$682.06
132 20 148
334
CFD23152
7-10
HFL-Bridgeview
100%
100%
Paid
N/A
0.01317750714%
Paid
$555.48
0%
$0.00
$555.48
132 20 149
335
CFD23153
7-11
HFL-Bridgeview
100%
100%
Paid
N/A
0.00587455280%
Paid
$247.64
0%
$0.00
$247.64
132 20 150
336
CFD23154
7-12
HFL-Bridgeview
100%
100%
Paid
N/A
0.00921419583%
Paid
$388.42
0%
$0.00
$388.42
132 20 151
337
CFD23155
8-01
HFL-Bridgeview
100%
100%
Paid
N/A
0.00925443249%
Paid
$390.11
0%
$0.00
$390.11
132 20 152
338
CFD23156
8-02
HFL-Bridgeview
100%
100%
Paid
N/A
0.00587455280%
Paid
$247.64
0%
$0.00
$247.64
132 20 153
339
CFD23157
8-03
HFL-Bridgeview
100%
100%
Paid
N/A
0.01213638348%
Paid
$511.60
0%
$0.00
$511.60
132 20 154
340
CFD23158
8-04
HFL-Bridgeview
100%
100%
Paid
N/A
0.01213638348%
Paid
$511.60
0%
$0.00
$511.60
CFD Assessment Detail
Exhibit C
Page 6 of 16

CFD: 2025/2026
Rio Salado Community Facilities District
CFD O&M Budget 2026/27
$4,215,400
102.9%
102.9%
2019/20 True-Up
Parcel Number
CFD 
Assess 
No.
New CFD 
No.
Unique Parcel 
Identifier or unit #
Developer / Development
Capital 
Rate
O&M 
Rate
Total Capital 
Assessment with 
CIF^ & bond 
interest (2026/27)
Contingent 
Capital 
Assessment 
(Developed)** 
w/CIF 
(2026/27)
% O & M 
Assessment Ratio
2026/27 CFD 
Capital 
Assessment (25 yr. 
Amort., 3.64% int.)
2026/27 CFD O & M 
Assessment
PDN Storm 
Water 
Retention 
shared %
2026/27 PDN 
shared Storm 
Water 
Retention 
Assessment
2026/27 CFD Total 
Assessment
132 20 155
341
CFD23159
8-05
HFL-Bridgeview
100%
100%
Paid
N/A
0.00587455280%
Paid
$247.64
0%
$0.00
$247.64
132 20 156
342
CFD23160
8-06
HFL-Bridgeview
100%
100%
Paid
N/A
0.00925443249%
Paid
$390.11
0%
$0.00
$390.11
132 20 157
343
CFD23161
9-01
HFL-Bridgeview
100%
100%
Paid
N/A
0.00929466916%
Paid
$391.81
0%
$0.00
$391.81
132 20 158
344
CFD23162
9-02
HFL-Bridgeview
100%
100%
Paid
N/A
0.00587455280%
Paid
$247.64
0%
$0.00
$247.64
132 20 159
345
CFD23163
9-03
HFL-Bridgeview
100%
100%
Paid
N/A
0.01213638348%
Paid
$511.60
0%
$0.00
$511.60
132 20 160
346
CFD23164
9-04
HFL-Bridgeview
100%
100%
Paid
N/A
0.01213638348%
Paid
$511.60
0%
$0.00
$511.60
132 20 161
347
CFD23165
9-05
HFL-Bridgeview
100%
100%
Paid
N/A
0.00587455280%
Paid
$247.64
0%
$0.00
$247.64
132 20 162
348
CFD23166
9-06
HFL-Bridgeview
100%
100%
Paid
N/A
0.00929466916%
Paid
$391.81
0%
$0.00
$391.81
132 20 163
349
CFD23167
10-01
HFL-Bridgeview
100%
100%
Paid
N/A
0.00932987624%
Paid
$393.29
0%
$0.00
$393.29
132 20 164
350
CFD23169
10-02
HFL-Bridgeview
100%
100%
Paid
N/A
0.00587455280%
Paid
$247.64
0%
$0.00
$247.64
132 20 165
351
CFD23170
10-03
HFL-Bridgeview
100%
100%
Paid
N/A
0.01213638348%
Paid
$511.60
0%
$0.00
$511.60
132 20 166
352
CFD23171
10-04
HFL-Bridgeview
100%
100%
Paid
N/A
0.01213638348%
Paid
$511.60
0%
$0.00
$511.60
132 20 167
353
CFD23172
10-05
HFL-Bridgeview
100%
100%
Paid
N/A
0.00587455280%
Paid
$247.64
0%
$0.00
$247.64
132 20 168
354
CFD23173
10-06
HFL-Bridgeview
100%
100%
Paid
N/A
0.00932987624%
Paid
$393.29
0%
$0.00
$393.29
132 20 169
355
CFD23174
11-01
HFL-Bridgeview
100%
100%
Paid
N/A
0.00937011290%
Paid
$394.99
0%
$0.00
$394.99
132 20 170
356
CFD23175
11-02
HFL-Bridgeview
100%
100%
Paid
N/A
0.00587455280%
Paid
$247.64
0%
$0.00
$247.64
132 20 171
357
CFD23176
11-03
HFL-Bridgeview
100%
100%
Paid
N/A
0.01213638348%
Paid
$511.60
0%
$0.00
$511.60
132 20 172
358
CFD23177
11-04
HFL-Bridgeview
100%
100%
Paid
N/A
0.01213638348%
Paid
$511.60
0%
$0.00
$511.60
132 20 173
359
CFD23178
11-05
HFL-Bridgeview
100%
100%
Paid
N/A
0.00587455280%
Paid
$247.64
0%
$0.00
$247.64
132 20 174
360
CFD23179
11-06
HFL-Bridgeview
100%
100%
Paid
N/A
0.00937011290%
Paid
$394.99
0%
$0.00
$394.99
132 20 175
361
CFD23180
12-01
HFL-Bridgeview
100%
100%
Paid
N/A
0.02138075681%
Paid
$901.28
0%
$0.00
$901.28
132 20 176
362
CFD23181
12-02
HFL-Bridgeview
100%
100%
Paid
N/A
0.02478578442%
Paid
$1,044.82
0%
$0.00
$1,044.82
132 20 177
363
CFD23182
12-05
HFL-Bridgeview
100%
100%
Paid
N/A
0.02478578442%
Paid
$1,044.82
0%
$0.00
$1,044.82
132 20 178
364
CFD23183
12-06
HFL-Bridgeview
100%
100%
Paid
N/A
0.02138075681%
Paid
$901.28
0%
$0.00
$901.28
132 32 014
365
Pier 202
100%
100%
$0.00
N/A
0.00000000000%
$0.00
$0.00
0%
$0.00
$0.00
132 32 015
366
CFD23336
Lot 1
Pier 202
0%
20%
$1,576,655.35
N/A
1.37681976175%
$0.00
$11,607.69
0%
$0.00
$11,607.69
132 32 016
367
Lot 2
Pier 202
0%
20%
$1,243,744.60
N/A
1.08610428414%
$0.00
$9,156.73
0%
$0.00
$9,156.73
132 32 017
368
CFD23337
Lot 3
Pier 202
0%
20%
$1,155,262.30
N/A
1.00883681325%
$0.00
$8,505.30
0%
$0.00
$8,505.30
132 32 018
369
Lot 4
Pier 202
0%
20%
$754,065.52
N/A
0.65849032626%
$0.00
$5,551.60
0%
$0.00
$5,551.60
132 32 020B, 020C
371
CFD23338
Lot 6
Pier 202
0%
20%
$1,722,485.52
N/A
1.50416645933%
$0.00
$12,681.33
0%
$0.00
$12,681.33
132 32 021
372
Lot 7
Pier 202
0%
20%
$1,356,450.49
N/A
1.18452510385%
$0.00
$9,986.49
0%
$0.00
$9,986.49
132 32 022
373
Lot 8
Pier 202
0%
20%
$906,746.91
N/A
0.79181989427%
$0.00
$6,675.68
0%
$0.00
$6,675.68
132 32 024
375
Tract A
Pier 202
100%
100%
$0.00
N/A
0.00000000000%
$0.00
$0.00
0%
$0.00
$0.00
132 32 025
376
Tract B
Pier 202
100%
100%
$0.00
N/A
0.00000000000%
$0.00
$0.00
0%
$0.00
$0.00
132 32 026
374A
Lot 9A
Pier 202
0%
20%
$1,086,711.63
N/A
0.95556705111%
$0.00
$8,056.19
0%
$0.00
$8,056.19
132 32 027
374B
Lot 9B
Pier 202
0%
20%
$559,560.87
N/A
0.45405638278%
$0.00
$3,828.06
0%
$0.00
$3,828.06
132 32 028
377
CFD23339
Lot 1 Amend
Pier 202 2nd Amd Lot 5
0%
20%
$673,276.40
N/A
0.58794095620%
$0.00
$4,956.81
0%
$0.00
$4,956.81
132 32 029
378
CFD23340
Lot 2 Amend
Pier 202 2nd Amd Lot 5
0%
20%
$688,774.24
N/A
0.60147449391%
$0.00
$5,070.91
0%
$0.00
$5,070.91
$56,247,448.19
$852,452.18
87.89362770882%
$1,184,859.26
$2,823,635.99
$27,387.23
$2,851,023.22
p=partial
Miscellaneous Right of Way (Tempe)
100%
100%
$0.00
$0.00
12.13118512597%
$0.00
$511,377.98
0%
$0.00
$511,377.98
TOTAL CAPITAL ASSESSMENTS
$56,247,448.19
$852,452.18
100.0248128348%
$1,184,859.26
$3,335,013.97
$27,387.23
$3,362,401.20
CFD Assessment Detail
Exhibit C
Page 7 of 16

Operating Budget
2026/27
Administration/Project Management
$605,520
Lake Operations
$555,000
Water Quality Management
$285,750
Security
$927,500
Lake Surface, Shoreline Cleanup, and Landscaping
$734,000
Electricity
$160,000
Replacement Water
$282,800
Audit
$690
Liability Insurance Premium
$92,870
Total Operating Budget
$3,644,130
Other Assessable Costs
2026/27
Capital Replacement
$913,400
Equipment
$88,370
Combined Capital Replacement
$1,001,770
2026/27
Operations and Maintenance Budget
$4,645,900
     Less CFD Fund Balance adjustment
$300,000
     Less Projected Revenues (permits, use fees)
$130,500
Total Operations and Maintenance Budget
$4,215,400
Rio Salado Community Facilities District (CFD)
FY 2026/27 Operations and Maintenance Budget
Summary
Exhibit C
Page 8 of 16

Service Provided to the Rio Salado Community Facilities District:
Administration/Project Management
Description of Service:
FY 2026/27 Service Cost:
2026/27
Description
Account
Budget
Contracted Services
5010 - 6672
$605,520
Total - Project Administration & Management Budget
$605,520
Cost Assumptions
Rio Salado Community Facilities District
FY 2026/27 Operations and Maintenance Budget
Detailed Costs by Service Category
Administrative functions include overall project coordination, Rio Salado Community Facilities District 
reporting, budget preparation, legal advertising, financial management, contract administration, 
construction oversight, and developer liaison.
Consistent with the Inter-Governmental Agreement, Rio Salado CFD Administration/Project Management 
operating costs will not exceed 15% of non-administrative costs, excluding capital outlay. This CFD 
administration budget is at 15% of the remaining budget.
Non-administrative costs include:  infrastructure replacement, lake operations, water quality management, 
lake security, replacement water and electricity, annual audit, and the liability insurance premium.
Exhibit C
Page 9 of 16

Service Provided to the Rio Salado Community Facilities District:
Capital Replacement
Description of Service:
FY 2026/27 Service Cost:
2026/27
Description
Account
Budget
Contracted Services
6206009 - 6999
$913,400
Equipment
6206009 - 6999
$88,370
Total - Capital Replacement
$1,001,770
Cost Assumptions
Projected replacements for the 2026/27 fiscal year may include:
Seepage Recovery Well Mag Meters
$37,600.00
Seepage Recovery Well Pumps (10) and flex piping
$33,900.00
Lake Wall repairs
$153,300.00
Bouys - individual warning markers
$10,400.00
Bouys/Boom replacement (upstream & downstream, 100' per year)
$264,900.00
Replace Buoy line at downstream
$261,800.00
Signage
$22,400.00
Vehicle Replacement
$227,000.00
Unanticipated expenses/repairs/replacements (15%)
$117,645.00
TOTAL
$1,128,945.00
Rio Salado Community Facilities District
FY 2026/27 Operations and Maintenance Budget
Detailed Costs by Service Category
In addition to the proposed operating and capital budget, additional funding is required to create and 
maintain a reserve for the replacement of capital items located between lake edge-to-lake edge, dam-
to-dam.  This item will appear on the CFD annual financial statements as a reserve for capital 
replacement and will be an assessable cost to CFD property owners.  The annual funding requirement 
for the replacement capital reserve is currently $809,500.
This capital replacement cost was anticipated to change upon completion of a reserve study for 
capital asset replacement. The Rio Salado Enhanced Services Commission recommended that this 
reserve study be completed to ensure that an appropriate replacement reserve is accounted for in this 
budget. Additional equipment reserves have been moved from the Service Cost are to Capital 
Replacement.
The capital reserve budget will be modifed each year based upon changes to replaced items during 
the previous year, including unspent equipment reserves from the current year, and also based upon 
the annualyzed West Urban CPI from December. The 2026 CPI is 2.9%. This year the cap rate of 5% is 
used.
The amount to re-appropriate from the estimated 2025/26 carry-forward balance is a maximum of 
$2,980,845.
Exhibit C
Page 10 of 16

Service Provided to the Rio Salado Community Facilities District:
Lake Operations
Description of Service:
FY 2026/27 Service Cost:
2026/27
Description
Account
Budget
Contracted Services
5011 - 6672
$555,000
Total Lake Operations
$555,000
Cost Assumptions
FY 2026/27 Operations and Maintenance Budget
Rio Salado Community Facilities District
Detailed Costs by Service Category
Tempe's Public Works Department will perform and administer Tempe Town Lake operations.  Primary 
functions include:
> 24-hour remote monitoring and control of all of the lake systems via telemetry installed by the
contractor.
> Operations and Maintenance (O&M) of the water delivery systems which are used to fill and maintain
lake water levels and to pass storm flows.
> O&M of the downstream hydrolic dam to maintain lake water levels and to pass storm flows.
> O&M of the seepage recovery wells on the east end of the project to maintain water levels in the lake.
> Installing and monitoring telemetry systems in the Indian Bend Wash for the purpose of advance
warning of flooding from this stormwater channel.
> Providing water balance reports to the City that account for all the water resources used in filling and
maintaining the lake.
A contract with Tetra Tech for the creation of an annual report to the Arizona Department of Water 
Resources (ADWR), Dam Safety is also included.
The budget is based on the Municipal Utilities Department's estimate for lake operations. This year's budget 
reflects annual operating and maintenance expenses, an estimate for time and material (T&M) charges, and 
an estimate for a dam report to the Arizona Department of Water Resources.
Exhibit C
Page 11 of 16

Rio Salado Community Facilities District
FY 2026/27 Operations and Maintenance Budget
Detailed Costs by Service Category
Service Provided to the Rio Salado Community Facilities District:
Water Quality Management
Description of Service:
FY 2026/27 Service Cost:
2026/27
Description
Account
Budget
Landscape Maintenance Contract
5012 - 6671
$66,000
Contracted Services (Water Quality)
5012 - 6672
$211,250
Vehicle Maintenance Costs
5012 - 8303
$7,000
Vehicle Fuel/Oil Costs
5012 - 8306
$1,500
Total Water Quality Management
$285,750
Cost Assumptions
A "Water Quality Management Services" contract with Aquatic Consulting and Testing was approved by 
the Tempe City Council on April 27, 2018.  Services provided consist of sampling, analysis, and 
treatment necessary to meet regulatory permit requirements.  There is also a need to meet the aesthetic 
parameters expected by the citizens, lake users, and development partners.  These services include 
sampling and analysis of source waters (SRP canal deliveries), native river sediments, and non-native fill 
materials imported during water flow events.
The budget is based on the Rio Salado Water Quality Management Services contract with Aquatic 
Consulting and Testing.  The budget reflects annual operating expenses of up to $250,000 in relation to 
water quality efforts, and up to $66,200 in lake surface cleaning.
In addition to the contract amount we have included estimates for time and material (T&M) costs of 
$10,000, and pump well monitoring and analysis by the Tempe Water Utilities Division for $5,000, along 
with vehicle maintenance and fuel costs.
Exhibit C
Page 12 of 16

Service Provided to the Rio Salado Community Facilities District:
Lake Security
Description of Service:
FY 2026/27 Service Cost:
2026/27
Description
Account
Budget
Security
5013 - 6625
$755,000
Contracted Services
5013 - 6672
154,500
Equipment & Machine Rental
5013 - 6906
5,000
Vehicle Maintenance Costs
5013 - 8303
10,000
Vehicle Fuel/Oil Costs
5013 - 8306
3,000
Total Lake Security
$927,500
Cost Assumptions
Rio Salado Community Facilities District
FY 2026/27 Operations and Maintenance Budget
Detailed Costs by Service Category
Security monitoring of all lake and dam facilities is provided nearly 24 hours per day, 7 days per 
week.  The primary role of  the security team will include monitoring the safety of the dam, pumping 
facilities and shoreline.  Also, the security team presence will deter graffiti and vandalism.  Additional 
functions during operational hours will include assisting the public, distributing information, 
surveillance, and patrolling. 
The proposed security team will provide a security presence at the lake, including patrol of dams, 
pumping facilities, and the shoreline.  Specifically, the proposed budget reflects the equivalent of one 
hundred eighty (180) patrol hours per week for regular lake operations, including the necessary fees 
and services to perform the security function, and one-half of a Police Sergeant to coordinate the Lake 
Security staff (contract is found in C2011-150).
Maintenance and fuel costs for 1 boat and 1 truck are accounted for.
Leasing costs for one (1) ADA portable restroom and periodic maintnenance is also included.
Exhibit C
Page 13 of 16

Service Provided to the Rio Salado Community Facilities District:
Shoreline Cleanup, Park Landscaping and Maintenance
Description of Service:
FY 2026/27 Service Cost:
2026/27
Description
Account
Budget
Electrical Supplies
5014 - 6406
$5,000
Contracted Services
5014 - 6672
$715,000
Vehicle Maintenance Costs
5014 - 8303
$7,500
Vehicle Fuel/Oil Costs
5014 - 8306
$6,500
Total Lake Cleanup, Landscaping, etc.
$734,000
Cost Assumptions
Detailed Costs by Service Category
FY 2026/27 Operations and Maintenance Budget
Rio Salado Community Facilities District
Activities on the water and around the lake produce a considerable amount of refuse in the parks.  Shoreline and 
park cleanup is required to maintain the attractive appearance of the Tempe Town Lake on the Rio Salado that is 
expected by both the public and the property owners. Other maintenance functions will include graffiti removal, 
weekly sweeping of the bike paths, and trash removal.
The proposed budget assumes regular landscape and linear park maintenance.  It includes the marina and the 
landscaped park areas on the south and north banks.  Additional services included are graffiti removal, bikepath 
sweeping, and trash removal. The lake surface maintenance portion was moved and is now included with water 
quality due to the combined contract for water quality and lake surface cleaning.
Exhibit C
Page 14 of 16

Service Provided to the Rio Salado Community Facilities District:
Electricity/Replacement Water
Description of Service:
FY 2026/27 Service Cost:
2026/27
Description
Account
Budget
Electricity
5015 - 6605
$160,000
Water, Refuse & Sewer
5015 - 6609
$7,800
Water
5015 - 6616
$275,000
Total Electricity/Replacement Water
$442,800
Cost Assumptions
Rio Salado Community Facilities District
FY 2026/27 Operations and Maintenance Budget
Detailed Costs by Service Category
Electricity:
Electrical power is required for the operation of the inflatable dams, water recovery pumps, the lagoon 
circulation pump, and the bike path lighting around Tempe Town Lake.
Replacement Water:
Replacement water will be required for evaporation losses and losses due to seepage not recovered by the 
wells.
Electricity:
Electrical costs for the dam (blower operation and lower dam water recirculation system) are based on 19 
complete years of operations in FY 2022/23.  Electrical costs for the water seepage recovery and circulation 
pumps reflect 9 wells,  2 control buildings, 2 pumps for the dam overflow recycle system, 1 circulation pump, 
and the bike path lighting found on top of the levee, all operating at 60% capacity.  Additionally, all 13 meters 
must be serviced on a monthly basis.
Replacement Water:
Water loss due to consumption is estimated at an average of 2,130 acre feet per year.  Since we have 
periodic inflows from east of Town Lake, the average annual consumption has been reduced to 2,000 acre 
feet per year.  Consumption includes evaporation and loss due to delivery and seepage. Cost of CAP water 
is projected to be $357.00 per acre foot.  This value is used as our estimate for water replacement.
Exhibit C
Page 15 of 16

Service Provided to the Rio Salado Community Facilities District:
Insurance, and Audit
Description of Service:
FY 2026/27 Service Cost:
2026/27
Description
Account
Budget
Audit
5016 - 6654
$690
Liability Insurance Premium
5016 - 6804
92,870.00
Total Equipment, Insurance, & Audit
$93,560
Cost Assumptions
Rio Salado Community Facilities District
FY 2026/27 Operations and Maintenance Budget
Detailed Costs by Service Category
Lake security patrol, rescue, and maintenance will require a boat and related equipment (such as 
special lighting and radios for the rescue boat).  The lake security team also uses a truck.  Lake cleanup 
has a utility truck (3/4 ton pickup) for hauling equipment and trash, and a boat. Lake Operations has a 
vehicle as well.  
Insurance coverage is $100,000 per occurrence.
The CFD Budget must be audited on an annual basis.
Annual audit of the Rio Salado Community Facilities District is estimated at $690.
Insurance premium is for excess property coverage for the Town Lake Dam systems. The deductible is $100,000 per 
claim. Annual premium costs are estimated at $82,800.
Exhibit C
Page 16 of 16