Title: 2026-09-01 - Somerset CDD - FY27 Assessment Tables
Author: jkennedy

SOMERSET COMMUNITY DEVELOPMENT DISTRICT

FISCAL YEAR 2026/2027 O&M & DEBT SERVICE ASSESSMENT SCHEDULE

TOTAL O&M BUDGET	$2,064,872.00
COLLECTION COSTS @	2.0%	$43,933.45
EARLY PAYMENT DISCOUNT @	4.0%	$87,866.89
TOTAL O&M ASSESSMENT	$2,196,672.34

| UNITS ASSESSED | | ALLOCATION OF O&M ASSESSMENT | | PER LOT ANNUAL ASSESSMENT |
SERIES 2022 (REFUNDING) ^LOT ^SIZE	^O&M	DEBT SERVICE ^(1) | | TOTAL	% TOTAL		TOTAL EAU FACTOR	EAU's		EAU's	O&M BUDGET | | SERIES 2022 (REFUNDING) O&M ^(2)	DEBT SERVICE ^(2)(3)	TOTAL ^(4) |

SINGLE & MULTI FAMILY	637	637
COMMERCIAL ^(5)	^37.06	^37.06
Total Platted	674.06	674.06

Unplatted
SINGLE & MULTI FAMILY	150	141
COMMERCIAL ^(5)	^27.94	^16.79
Total Unplatted	177.94	157.79
Total Community	852	831.85

1.00	637.00	76.22%	$1,674,280.92
0.75	27.79	3.33%	$73,048.06

664.79	79.54%	$1,747,328.98

1.00	150.00	17.95%	$394,257.67
0.75	20.96	2.51%	$55,085.68

170.96	20.46%	$449,343.36

835.75	100.00%	$2,196,672.34

$2,628.38	$1,252.44	$3,880.82
$1,971.29	$939.33	$2,910.62

$2,628.38	$1,252.44	$3,880.82
$1,971.29	$939.33	$2,910.62

LESS: Walton County Collection Costs (2%) and Early Payment Discounts (4%):	($131,800.34)

Net Revenue to be Collected:	$2,064,872.00

^(1) Reflects the number of total lots with Series 2022 debt outstanding.

^(2) Assessments are allocated on an equal assessment per acre basis until lots are platted.

^(3) Annual debt service assessment per lot adopted in connection with the Series 2022 bond issue. Annual assessment includes principal, interest, Walton County collection costs and early payment discounts.

^(4) Annual assessment that will appear on November 2026 Walton County property tax bill. Amount shown includes all applicable collection costs and early payment discounts (up to 4% if paid early).

^(5) Commercial square footage is represented in units of 1,000 square feet.

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SOMERSET COMMUNITY DEVELOPMENT DISTRICT

FISCAL YEAR 2026/2027 O&M & DEBT SERVICE ASSESSMENT SCHEDULE

2026/2027 O&M Budget: | | $2,064,872.00 | 2025/2026 O&M Budget: | $1,665,252.00
Collection Costs: | 2% | $43,933.45 | 2026/2027 O&M Budget: | $2,064,872.00
Early Payment Discounts: | 4% | $87,866.89 | |
2026/2027 Total: | | $2,196,672.34 | Total Difference: | $399,620.00
Lot Size | Assessment Breakdown | | |
Single Family | Series 2022 Debt Service Operations/Maintenance | | |
| Total | | |
Commercial | Series 2022 Debt Service Operations/Maintenance | | |
| Total | | |

Per Unit Annual Assessment Comparison
2025/2026	2026/2027

$1,252.44 | $1,252.44
$2,119.71 | $2,628.38
$3,372.15 | $3,880.82
$939.33 | $939.33
$1,589.78 | $1,971.29
$2,529.11 | $2,910.62

Proposed Increase / Decrease
$	%

$0.00 | 0.00%
$508.67 | 24.00%
$508.67 | 15.08%
$0.00 | 0.00%
$381.51 | 24.00%
$381.51 | 15.08%

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