Loading...
ORD 2024-23 update service and assessment plan(PID)TOWN OF TROPHY CLUB ORDINANCE NO. 2024-23 AN ORDINANCE OF THE TOWN COUNCIL OF THE TOWN OF TROPHY CLUB, TEXAS, ACCEPTING AND APPROVING AN UPDATE OF THE SERVICE AND ASSESSMENT PLAN AND AN UPDATED ASSESSMENT ROLL FOR THE TOWN OF TROPHY CLUB PUBLIC IMPROVEMENT DISTRICT NO. 1 ("PID") IN COMPLIANCE WITH CHAPTER 372 (AUTHORIZED IMPROVEMENT ASSESSMENT); MAKING AND ADOPTING FINDINGS; PROVIDING FOR THE INCORPORATION OF FINDINGS; ACCEPTING AND APPROVING THE ANNUAL SERVICE AND ASSESSMENT PLAN UPDATE AND UPDATED ASSESSMENT ROLL FOR THE PID ATTACHED AS EXHIBIT "A" HERETO; PROVIDING A CUMULATIVE REPEALER CLAUSE; PROVIDING SEVERABILITY; AND PROVIDING AN EFFECTIVE DATE. WHEREAS, the Town of Trophy Club (the "Town") is a home rule municipality acting under its charter adopted by the electorate pursuant to Article XI, Section 5 of the Texas Constitution and Chapter 9 of the Local Government Code; and WHEREAS, on May 7, 2007, after due notice, the Town Council held a public hearing in the manner required by law on the advisability of the public improvements and services described in the petition as required by Sec. 372.009 of the Public Improvement District Assessment Act, Chapter 372, Texas Local Government Code, as amended (the "PIO Act") and made the findings required by Sec. 372.009(b) of the PIO Act and , by Resolution No. 2007-08 adopted by a majority of the members of the Town Council , authorized the PIO in accordance with its finding as to the advisability of the public improvements and services; and WHEREAS, on November 5, 2007, after notice and a public hearing conducted in the manner required by law, the Town Council adopted Ordinance No. 2007-29, which was supplemented by Ordinance No. 2009-24 adopted by the Town Council on September 28 , 2009 (as supplemented, the "Assessment Ordinance"); and WHEREAS, on December 13, 2007, the Town Council issued special assessment revenue bonds secured by the assessments levied pursuant to the Assessment Ordinance (the "2007 Bonds"); and WHEREAS, on December 22, 2015, the Town Council issued special assessment revenue refunding bonds (the "2015 Bonds"), to refund in full the 2007 Bonds , such 2015 Bonds be ing secured by the assessments levied pursuant to the Assessment Ordinance ; and WHEREAS, Section 372.013 of the PIO Act and the Service and Assessment Plan require that the Service and Assessment Plan and Assessment Roll be annually reviewed and updated ; and ORDINANCE NO. 2024-23 PAGE2 WHEREAS, pursuant to the issuance of the 2015 Bonds, the Service and Assessment Plan should be updated to reflect the issuance of the 2015 Bonds; and WHEREAS, the Annual Service and Assessment Plan Update and updated Assessment Roll attached as Exhibit "A" hereto conform the original Assessment Roll to the principal and interest payment schedule required for the 2015 Bonds , thereby reducing the amounts listed on the original Assessment Roll, and update the Assessment Roll to reflect prepayments, property divisions and changes to the budget allocation for District public improvements that occur during the year, if any; and WHEREAS, the Town Council now desires to proceed with the adoption of this Ordinance which supplements the Assessment Ordinance and approves and adopts the Annual Service and Assessment Plan Update and the Updated Assessment Roll attached thereto , in conformity with the requirements of the PIO Act, for the fiscal year beginning October 1, 2024 , and ending September 30, 2025. NOW, THEREFORE, BE IT ORDAINED BY THE TOWN COUNCIL OF THE TOWN OF TROPHY CLUB, TEXAS: SECTION 1. INCORPORATION OF FINDINGS The findings and determinations set forth in the preambles above are incorporated here in for all purposes and are hereby adopted. SECTION 2. ANNUAL SERVICE AND ASSESSMENT PLAN UPDATE AND UPDATED ASSESSMENT ROLL The Annual Service and Assessment Plan Update and Updated Assessment Roll attached hereto as Exhibit "A" are hereby accepted and approved in compliance with the PIO Act in all matters as required by law. SECTION 3. CUMULATIVE REPEALER That this Ordinance shall be cumulative of all other Ordinances and shall not repeal any of the provisions of such Ordinances except for those instances where there are direct conflicts with the provisions of this Ordinance. Ordinances or parts thereof in force at the time this Ordinance shall take effect and that are inconsistent with this Ordinance are hereby repealed to the extent that they are inconsistent with this Ordinance. Provided however, that any complaint , action , claim , or lawsuit which has been initiated or has arisen under or pursuant to such Ordinance on the date of adoption of this Ordinance shall continue to be governed by the provisions of that Ordinance and for that purpose the Ordinance shall remain in full force and effect. ORDINANCE NO. 2024-23 PAGE3 SECTION 4. SEVERABILITY If any prov is ion , section , subsection , sentence, clause, or phrase of this Ord inance , or the app li cat ion of same to any person or set of circumstances is for any reason held to be unconstitutional , void , or invalid , the va li dity of the remaining portions of this Ordinance or the app li cat ion to other persons or sets of circumstances shall not be affected thereby , it be ing t he intent of the Town Council that no portion hereof, or provision or regu latio n conta ined here i n sha ll become inoperative or fail by reason of any unconstitutiona li ty , vo idness , o r inva li d ity of any other portion hereof, and all provisions of this Ordinance a re decla red to be severable for that purpose. SECTION 5 . EFFECTIVE DATE Th is Ordinance shall take effect, and the levy of the Assessments , and t he prov is ions and terms of the Service and Assessment Plan and Assessment Role sha ll be and become effective upon passage and execution hereof in accordance w ith the law. ADOPTED , PASSED, and APPROVED by the Town Counci l, by a vote of 1 membe rs voting "fo r", 05 members voting "against", and with t75 absentees on t hi s 23 rd day of SeptE!mber2024 . r-- ette Tiffany , Ma n of Trophy Club , Texas ATTEST : APPROVED AS TO FORM : Ordinance 2024-23 Exhibit "A" d www.FinanceDTA.com 8117 Preston Road. Suite 300 Dallas. TX 75225 TOWN OF TROPHY CLUB TOWN OF TROPHY CLUB ANNUAL SERVICE PLAN UPDATE (2024) TOWN OF TROPHY CLUB PUBLIC IMPROVEMENT DISTRICT NO. 1 (PID4) THE HIGHLANDS AT TROPHY CLUB Prepared for: The Town of Trophy Club 1 Trophy Wood Drive Trophy Club, TX 76262 TABLE OF CONTENTS I PLAN DESCRIPTION AND DEFINED TERMS ....... 1 A Introduction ..................................................................... ! II UPDATE OF THE SERVICE PLAN ......................... 2 A Annual Budget for the Public Improvements ................................................................. 2 B Annual Installments ....................................................... 3 C Estimated vs. Actual Costs of Authorized Improvements ................................................................. 4 D Description of Projects .................................................. 5 E Annual Budget for the Repayment of Indebtedness ................................................................... 6 F Prepayments .................................................................... 6 III UPDATE OF THE ASSESSMENT PLAN ................. 9 IV UPDATE OF THE ASSESSMENT ROLL. .............. 10 APPENDICES APPENDIX A 2024 ASSESSMENT ROLL APPENDIX B BUYER DISCLOSURE FORM d www.FinanceDTA.com SECTION I PLAN DESCRIPTION AND DEFINED TERMS I PLAN DESCRIPTION AND DEFINED TERMS A Introduction The Town of Trophy Club Public Improvement District No . 1 {the "PID ") was created pursuant to the Public Improvement District Assessment Act , Subchapter A of Chapter 372, Texas Local Government Code, as amended (the "PID Act ") and a resolution of the Town Council (the "Council") on April 16 , 2007 to finance certain public improvement projects for the benefit of the property in the PID . The Town of Trophy Club Public Improvement District No . 1 Special Assessment Revenue Bonds, Series 2007 (the "2007 Bonds") in the aggregate principal amount of $27,500,000 were issued to finance , refinance, provide or otherwise assist in the acquisition, construction and maintenance of the public improvements provided for the benefit of the property in the PID (the "Authorized Improvements"). Refunding of the 2007 Bonds occurred in December 2015 through the issuance of the Town of Trophy Club Public Improvement District No . 1 Special Assessment Revenue Refunding Bonds, Series 2015 {the "2015 Bonds ") in the aggregate principal amount of $26,154,979. All funds have been expended for the acquisition, construction and maintenance of the Authorized Improvements, and no further expenditures are anticipated to be made for such purposes. A service and assessment plan (the "Service and Assessment Plan ") was prepared at the direction of the Town identifying the Authorized Improvements to be provided by the PID , the costs of the Authorized Improvements, the indebtedness to be incurred for the Authorized Improvements, and the manner of assessing the property in the PID for the costs of the Authorized Improvements. Pursuant to Sections 372 .013, 372 .014, and 372 .015 of the PID Act , the Service and Assessment Plan is to be reviewed and updated annually. The update of the Service and Assessment Plan {the "Annual Service and Assessment Plan Update ") for 2024 includes the 2024 assessment roll {the "2024 Assessment Roll") identifying the assessments on each parcel, based on the method of assessment set forth in the Service and Assessment Plan, as amended, and pursuant to this Annual Service Plan Update. Section 372.015 of the PID Act states that the governing body of the municipality shall apportion the cost of an improvement to be assessed against property in an improvement district, and the apportionment shall be made on the basis of special benefits accruing to the property because of the improvement. The method of assessing the costs of the Authorized Improvements to the property in the PID is summarized in Section III of this Annual Service and Assessment Plan Update . Town of Trophy Clu b, Tr ophy Cl ub PID No. 1 (PID4 ) A n nual Se rvic e Plan Update (2024 ) Sep<embe, 2 3, 201 1 Q www.FinanceOTA.com II UPDATE OF THE SERVICE PLAN SECTION II UPDATE OF THE SERVICE PLAN A Annual Budget for the Public Improvements Table 11-1 below shows the sources and uses of funds for the 2015 Bonds . As also shown in Table 11-1, the original PID indebtedness is the $26 ,154 ,979 par amount of the 2015 Bonds, which are to be repaid from Assessments . Pursuant to the PID Act , a service plan must cover a period of at least five years (S ec. 372.013(b)). The projected Assessment Installments and annual debt service related to the Authorized Improvements are shown in Table 11-2 on the following page. Table 11-1: Sources and Uses of Funds SOURCES OF FuNDS Par Amount of Bonds Reoffering Premium Transfer from Lawfully Available Funds TOTAL SOURCES OF FUNDS USEOFfuNDS Total Underwriter's Discount Costs of Issuance Gross Bond Insurance Premium Deposit to Debt Service Reserve Fund Deposit to Net Cash Escrow Fund Prepayment/Delinquency Fund Collection Costs Fund Deposit to Bond Fund TOTAL USES OF FUNDS Town of Trophy Club, Trophy Club PID No. 1 (PID4) Annual Service Plan Update (2024) $26,154,979.00 $4,482,842.45 $2,781,503.81 $33,419,325 .26 .. $179 ,005.53 $550,000.00 $413 ,130.74 $2 ,200,000.00 $29,734,499.88 $250,000.00 $90,000 .00 $2,689.11 $33 ,419,325 .26 Sep<embe, 23, 20/ 2 d www. Finance OT A.com SECTION II UPDATE OF THE SERVICE PLAN Table II-2: Cash Flow Projections Revenues Assessment Installments $11,772,579 $2 ,281,393 $2 ,324,683 $2 ,357,329 $2 ,388,999 $2,420,175 Credits Due to Refunding $437,096 $87,419 $87,419 $87,419 $87,419 $87,419 I Total Revenues I $12,209,6751 $2,368,8131 $2,412,1021 $2,444,7481 $2,476,4181 $2,507,595 I Expenditures Interest $2 ,885,216 $691,843 $633,383 $580,268 $522,165 $457,558 Princi al $9 ,067,000 $1 ,627,000 $1,728 ,000 $1 ,813,000 $1 ,902,000 $1 ,997,000 Collection Costs $257,459 $49,970 $50,720 $51.480 $52 ,253 $53,036 ======+=========+==========l=========l=========t===========+==========!I ditures $12,209,675 $2,368,813 $2,412,102 $2,444,748 $2,476,418 $2,507,595 Note: May not sum due to rounding. B Annual Installments The Assessment imposed on any parcel may be paid in full at any time. If not paid in full , the Assessments are payable in annual installments of principal and interest (the "Annual Installments") the last of which is scheduled for the 2032 tax year. Pursuant to the Service and Assessment Plan, each Assessment bears interest at the rate of interest borne by the 2015 Bonds . The 2024 Annual Installments shall be billed by the Town in 2024 and will be delinquent on February 1, 2025 . Pursuant to the Service and Assessment Plan, the Annual Service Plan Update shall show the remaining balance of the Assessments, the Annual Installment and the Annual Collection Costs to be collected from each Parcel. Annual Collection Costs shall be allocated to each Parcel pro rata based upon the amount the Annual Installment on a Parcel bears to the amount of Annual Installments in the PID as a whole that are payable at the time of such allocation. Each Annual Installment shall be reduced by any credits applied under the Indenture . Town of Tr ophy Club, Trophy Cl ub PID No. 1 (PID4) Annual Se rvice Plan Update /2 024) Sep<embe, 23. 201 3 Q www.FinanceDTA.com SECTION II UPDATE OF THE SERVICE PLAN C Estimated vs . Actual Costs of Authorized Improvements The original estimated cost of the Authorized Improvements as set forth in the Service and Assessment Plan, including contingency, was $22,438 ,977, with $20 ,449,965 allocated to the PID as shown in Table Il-3 on the following page. The 2016 Annual Service and Assessment Plan Update revised the cost for the Authorized Improvements to $22 ,704,189 which reflects actual costs to-date, with $20,703,427 allocated to the PID . As stated above in the Introduction to this Annual Service and Assessment Plan Update, all funds have been expended for the acquisition, construction and maintenance of the Authorized Improvements and no further expenditures are anticipated to be made for such purposes. Table 11-3: Actual v . Estimated Costs of the Project , PROJECT HARD COSTS THOROUGHFARE IMPROVEMENTS Thoroughfare Improvements South of NW Pkwy Thoroughfar e Improvements not South of NW Pkwy WATER PROJECTS Water Distribution System Elevated Water Tank Wastewat e r Collection System TRAILS, LANDSCAPING/IRRIGATION, & SCREENING WALLS Tr a il System and Open Space Th orouqhfare Landscaping and Irrigation Screening Walls and Ne ighborhood Entry Features MONUMENT Development Signat ure Monument PARKS Public Parks Park Drainage Improvements TOTAL HARD COSTS SOFT COSTS Construction Adm inistration/Management Contingency GRAND TOTAL Town of Trophy Club, T rophy Club PID N o . 1 (PID4 ) A nnual Service Plan Update /2024 ) ORIGINAL ACTUAL COSTS ESTIMATED PIO EXPENDED COST $2 ,976,933 $3,046,144 $5 ,197,124 $3 ,794,484 $1 ,064,797 $1 ,148,100 $1 ,032,838 $960,000 $941 ,591 $796,050 $922,863 $1 ,011 ,039 $1 ,393,452 $1 ,916,746 $1 ,201,681 $700,000 $0 $0 $4,914,806 $4,914,916 $1,048 ,799 $925 ,049 $20,694,884 $19,212,528 $8 ,543 $50 ,000 $1 ,187,437 $20,703,427 $20,449,965 STATUS 100% 100 % 100 % 100 % 100 % 100 % 100 % 100 % 100% 100% 100% 100% 100% 100% 100% d SECTION II UPDATE OF THE SERVICE PLAN www.FinanceOTA.com D Description of Projects The PID consists of approximately 1,408 residential units, two parks, entry monuments, and associated rights-of-way, landscaping, and infrastructure necessary to provide roadways, drainage and utilities to the PID . A brief description of the Authorized Improvement projects follows below. 1. Thoroughfare Improvements Northwest Parkway, Trophy Club Drive South of Northwest Parkway, and Intersection Improvements. 2. Thoroughfare Improvements Trophy Club Drive other than South of Northwest Parkway, Trophy Club Park Drive. 3 . Water Distribution System 12 "/16" water line ; 12" water lines in Trophy Club Drive , along Marshall Creek Road West, and in School Site Oversizing. 4 . Elevated Water Tank 5 . Wastewater Collection System Sanitary sewer line within Trophy Club Drive and sewer line to existing system. 6 . Trail System and Open Space Improvements to the trail system include the construction of new access paths {including paving) to the Town's existing parks and green space. 7. Thoroughfare Landscaping and Irrigation Thoroughfare streetscape, median landscaping, sidewalks, irrigation ponds, and irrigation wells. 8. Screening Walls and Neighborhood Entry Features Trophy Club Drive decorative masonry screening walls , Marshall Creek Road East thin screening wall, and neighborhood entry features . 9. Development Signature Monument (Tower) 10. Public Parks Improvements to the Northeast and Northwest parks including playgrounds, pavilions, restrooms, soccer fields , baseball fields, and aquatic facility . Town of Trophy Club, Trophy Club PID No. 1 (PID4 ) Annual Service Plan Update (2024 ) Sep<embe, 23, 20( S d SECTION II UPDATE OF THE SERVICE PLAN www .FinanceOTA.com 11. Park Drainage Improvements The park drainage improvements consist of burying drainage improvements to the land on which the improvements are located so that the recovered land can be used for a park and commercial development. 12. Construction Administration/Management E Annual Budget for the Repayment of Indebtedness PIO budgeted revenues and expenditures as well as a year-end cash flow analysis are shown by Table 11 -4 . The 2024 Annual Installments equal $2 ,281,393.47 and reflect a credit resulting from the refunding of the 2007 Bonds in December 2015 . Table 11 -4 : 2024 Budget for Annual Installments l Installments to be Collected (Debt Service) ($362 ,191.25) ent on December 1, 2025 ($329 ,651 .25) ent on June 1, 2025 ($1 ,627,000.00 ) ($2,318,842.50 ($49 ,970 .0 ($2,368,812 .58) F Prepayments Debt servi ce on the 2015 Bonds reflects the redemption of bonds from Assessment prepayments and/or from funds transferred to the Redemption Fund. Table 11-6 lists the parcels fo r which prepayment was received in 2016 through 2019 . Prior to 2016, assessments were prepaid for parcels 533293, 533259, 533337, 583659, 583498, 470263, 470265 , 470249, 534877, 470253, 469327, 465559, 534876, 498935 , 533413 , 567359, 558503, 558502. 558370, 583378 , 469281, 557674, 465572, and 558448 . In addit ion, man datory Assessment prepayments were made in connection with the reduction of one unit within Phase 3C Neighborhood 7 and the reclassification of Phases I, IIA, and 11B of the Neighborhood 8 parcels in 2010 , 2012, and 2013, respectively. Town of Trophy Club, Trophy Club PID N o . 1 (PID4 ) Annual Service Plan Update /2024) Sep <embe, 23, 20( 6 d www FinanceDTA.com SECTION II UPDATE OF THE SERVICE PLAN Table II-5 : Principal Redeemed fTom Prepayments -------~ REDEMPTION DATE BONDS REDEEMED May 31 , 2016 $16 ,000 .00 September 2 , 2016 $49 ,000 .00 March 15 , 2017 $33 ,000 .00 June 30 , 2017 $34 ,000 .00 February 28 , 2018 $43 ,000 .00 TOTAL AMOUNT REDEEMED $175 ,000.00 Table II-6: 2016-2024 Prepaid Parcels 635087 $16 ,974.15 583521 $20 ,807.03 533318 $27 ,377 .67 635079 $16,727 .35 635149 $16 ,727 .35 558342 $16,727 .35 635113 $16 ,727 .35 469290 $26 ,568 .79 635088 $16 ,572 .69 470252 $20 ,232 .28 583484 $16 ,518 .51 557655 $13,416.69 583586 $18 ,174.35 533365 $18 ,174.35 583316 $11 ,900 .20 470081 $11 ,916.45 533328 $22 ,453 .21 558521 $22,483 .86 TOTAL PRINCIPAL PREPAID $330,479.63 According to the Service and Assessment Plan, 1,474 units were estimated to be built within the PIO , representing a total of 986 .19 Equivalent Units . Note, however, that Phases I, IIA, and 11B of the Preliminary Plat of The Highlands at Trophy Club Neighborhood 8 and corresponding to the amended Service and Assessment Plan Update approved by the Town on September 27, 2010 , resulted in a reduction of Equivalents Units and a corresponding Assessment prepayment. The current totals are shown in Table 11-7 below. To w n o f Trop hy Club, Tr ophy Club PID No. 1 (PID4 ) Annual Se rvice Pla n Upda te (2024 ) Sep<embe, 23, 20( 7 d www .FinanceDTA.com SECTION II UPDATE OF THE SERVICE PLAN The Annual Installment for each Lot Type is calculated by multiplying the Annual Install ment for one Equivalent Unit by the equivalent unit factor for each Lot Type . The Annual Installment to be collected from each of the remaining Lot Types is c alcu la t ed a n d shown in Table 11-7 below. Table 11 -7 : Annual Installment per Lot Type 0 .76 365 0 .62 355 0 .53 0 0.44 Total 1,366 NIA Town of Trophy Club, Trophy Club PID No. 1 (PID4) Annual Se rvice Plan Update (2024/ $2,420 .91 $2,420 .91 $2,420 .91 $2,420 .91 $2,420 .91 NIA $2,420 .91 $372 ,820.14 $1 ,839.89 $905 ,225 .88 $1 ,500.97 $547,854.05 $1 ,283 .08 $455,493.40 $1 ,065 .20 $0 .00 NIA $2,281,393.47 Sep<embe, 23, 201 8 d SECTION III UPDATE OF THE ASSESSMENT PLAN www.FinanceDTA.com III UPDATE OF THE ASSESSMENT PLAN The Service and Assessment Plan, as amended by the Town pursuant to ordinance 2010- 24 adopted September 27, 2010, provides for the "Assessed Property" to be classified into one of five categories for purpose of allocating the Assessments, as follows : i. Lot Type 1 (12,000 square foot minimum lots), ii. Lot Type 2 (10,000 square foot minimum lots), iii. Lot Type 3 (8,400 square foot minimum lots), iv. Lot Type 4 (5,250 square foot minimum lots), and v. Lot Type 5 (3,000 square foot minimum lots). The Service and Assessment Plan identified Equivalent Units for each Lot Type as follows: Lot Type 1 Lots Lot Type 2 Lots Lot Type 3 Lots Lot Type 4 Lots Lot Type 5 Lots 1.00 per dwelling unit 0.76 per dwelling unit 0.62 per dwelling unit 0 .53 per dwelling unit 0.44 per dwelling unit The equivalent unit values are the ratio of the Assessments as allocated to each lot in each property class and are based on the average estimated unit value for each class. Town of Trophy Club, Trophy Club PID No. 1 (PID4) Annual Service Plan Update (2024) d SECTION IV UPDATE OF THE ASSESSMENT ROLL www.FinanceDTA.com IV UPDATE OF THE ASSESSMENT ROLL The Assessment Roll is to be updated each year to reflect: The identification of each Assessed Parcel in the PIO (including, if available, the tax parcel identification number for such Parcel), (H) the Assessments, including any adjustments as provided for in the Service and Assessment Plan or in the Act; (iii) the Annual Installment for the relevant year (if such Assessment is payable) for each Paree l; (iv) prepayments of the Assessments as provided for in this Service and Assessment Plan and (B) any other changes helpful to the administration of the PIO and permitted by law. The 2024 Assessment Roll is shown in Appendix A. Each Parcel is identified, along with the Assessment on each Parcel and the Annual Installment to be collected for 2024. Assessments are to be reallocated for the subdivision of any Parcels . According to the Service and Assessment Plan, upon the subdivision of any Parcel, the Administrator shall reallocate the Assessment for the Parcel prior to the subdivision among the new subdivided Parcels according to the following formula : A = B x (C ..:.. D ) Where the terms have the following meanings : A = the Assessment for each new subdivided Parcel. B = the Assessment for the Parcel prior to subdivision. C = the Equivalent Units allocated to each newly subdivided Parcel D = the sum or the Equivalent Units for all of the new subdivided Parcels The calculation of the Equivalent Units as to a Parcel shall be performed by the Administrator and confirmed by the Town Council based on the information available regarding the use of the Parcel. The estimate as confirmed shall be conclusive. The number of units to be built on a Parcel may be estimated by net land area and reasonable density ratios. Lot type shall be determined by the description that is most similar to the lots being classified. There have been no parcel subdivisions since the last update of the Assessment Plan in 2017. The list of current parcels within the PIO , the anticipated land use, the estimated number of units by lot type to be developed on the current residential parcels, the corresponding total assessments and current annual installment are shown in the 2024 Assessment Roll attached hereto as Appendix A. The complete 2024 Assessment Roll is a lso available at the Town of Trophy Club, 1 Trophy Wood Drive , Trophy Club , Texas , 76262 . Town of Trophy Clu b, T rop hy Club PID No. 1 (PID4 ) Annual Service Plan Update /2024 ) Sep<e mbe, 23. 20/ 10 APPENDIX A Town of Trophy Club Annual Service Plan Update (2024) Trophy Club Public Improvement District No. 1 (PID4) 2024 ASSESSMENT ROLL Lot Type 1 Parcel ID 67687 469275 469276 469277 469278 469279 469280 469282 469283 469284 469286 469287 469288 469289 469291 469292 469293 469296 469297 469298 469299 4693 00 469301 469302 469303 469304 469305 498867 533315 533316 533317 533319 533320 533321 533322 533323 533324 533325 533326 533327 533329 533330 533331 533332 533333 533334 533335 533336 533338 533339 533340 533341 533342 533343 533344 533345 533346 533347 533348 533349 533350 533351 533352 534852 534853 534854 534855 534856 534857 534859 534860 534861 534862 534863 534864 534865 534866 534867 534868 534869 534870 534871 534872 534873 534874 534875 534878 534879 534880 534881 534882 534883 534884 534885 534886 534887 534888 534889 534890 534891 534892 534893 534894 534895 534896 534897 534898 536564 536572 536575 536587 558447 558449 558450 558451 558452 558453 558454 558455 558456 558457 558458 558513 558514 558515 558516 558517 558518 558519 558520 558522 558523 558524 558525 558526 558527 558528 558529 558538 558545 567352 567361 567362 567369 583247 583256 583274 583283 583329 583338 583550 583558 583559 583567 Exhibit A Annual Installments By Lot Type Tax Year : 2024 Lot Type: 1 Tax PIO Bonds Refunding Annual Assessment Year (a) Principal Interest Net Debt Service Collections Costs Credit Installment (b) Balance 2024 $1,726 .50 $734 .15 $2,460.65 $53 .03 ($92 .76) $2,420 .91 $19 ,341.66 2025 $1 ,833 .67 $672 .12 $2,505 .79 $53 .82 ($92 .76) $2,466 .85 $17 ,615 .16 2026 $1,923 .87 $615 .75 $2,539 .63 $54.63 ($92 .76) $2,501.49 $15 ,781.49 2027 $2,018 .32 $554.10 $2,572.41 $55.45 ($92 .76) $2,535 .10 $13 ,857.61 2028 $2,119.13 $485 .54 $2,604.66 $56.28 ($92 .76) $2,568.18 $11 ,839 .30 2029 $2,229.49 $412 .16 $2 ,641 .64 $57.12 ($92 .76) $2,606.00 $9,720 .17 2030 $2 ,339.85 $316 .04 $2 ,655.88 $57 .98 ($92 .76) $2,621.10 $7,490.69 2031 $2,493 .71 $195 .20 $2,688 .91 $58 .85 ($92 .76) $2,655.00 $5,150.84 2032 $2,657.13 $66 .43 $2,723 .56 $59 .73 ($92 .76) $2,690 .53 $2,657 .13 Total $20,985 .39 $4,844 .82 $25 ,830 .21 $559.14 (S927 .64) $25,461.71 (al Tax Year 2024 corresponds to Bond Year 2025. Tax Year 2024 Annual Installments wi.U become due by January 31 , 2025 . (bl Subject to change. Lot Type 2 - Parcel ID 469306 469307 469308 469309 469310 469311 469312 469313 469314 469315 469316 469317 469318 469319 469320 469321 469322 469323 469324 469325 469326 469328 469329 469330 469331 469332 469333 469334 469335 469336 469337 470167 470168 470169 470170 470171 470172 470173 470174 470175 470176 4701n 470178 470179 470180 470196 470197 470198 470204 470205 470250 470251 470254 470255 470256 470257 470258 470259 470260 470261 470262 470264 470266 470267 470268 470270 470271 470272 470273 470274 470275 470276 4702n 470278 470279 470280 470281 470282 470283 470284 470285 470286 470287 470288 470289 470290 470291 470292 470293 470294 470295 470296 470297 470298 470299 470300 498868 498869 498870 498871 498873 498874 498875 498876 4988n 498878 498879 498911 498912 498913 498914 498915 498916 498917 498918 498919 498920 498922 498923 498924 498925 498926 498927 498928 498929 498930 498931 498932 498933 498934 498936 498937 498938 498939 498940 498945 498946 498947 498948 498949 498950 498951 498952 498953 498954 498955 498956 533255 533256 533257 533258 533262 533264 533287 533289 533290 533291 533292 533294 533295 533296 533297 533298 533307 533309 533310 533311 533312 533313 533314 533353 533354 533355 533356 533357 533358 533359 533360 533361 533362 533363 533364 533366 533367 533368 533369 533370 533371 533372 533373 533374 533375 533376 5333n 533378 533379 533380 533381 533382 533383 533384 533385 533386 533387 533388 533389 533390 533391 533392 533393 533394 533395 533396 533397 533398 533399 5334 00 533401 533402 533403 533404 533405 533406 533407 533408 533409 533411 533412 533414 533415 533416 533417 533418 533419 533420 533421 533422 536565 536566 536567 536568 536569 536570 536571 536576 5365n 536578 536579 536580 536581 536582 536583 536584 536585 536586 558459 558460 558461 558462 558463 558464 558465 558467 558468 558469 558470 558471 558472 558473 558474 558475 558476 5584n 558478 558479 558480 558481 558482 558483 558484 558485 558486 558487 558488 558489 558490 558491 558492 558493 558494 558495 558496 558497 558498 558499 558500 558501 558504 558505 558506 558507 558508 558509 558510 558511 558512 558530 558531 558532 558533 558534 558535 558536 558537 558539 558540 558541 558542 558543 558544 567353 567354 567355 567356 567357 567358 567360 567363 567364 567365 567366 567367 567368 583248 583249 583250 583251 583252 583253 583254 583255 583275 583276 5832n 583278 583279 583280 583281 583282 583330 583331 583332 583333 583334 583335 583336 583337 583519 583520 583522 583523 583524 583525 583526 583527 583528 583529 583530 583531 583532 583533 583534 583535 583536 583537 583538 583539 583540 583541 583542 583543 583544 583545 583546 583547 583548 583551 583552 583553 583554 583555 583556 583557 583560 583561 583562 583563 583564 583565 583566 583573 583574 583575 583576 5835n 583578 583579 583580 583581 583582 583583 583584 583585 583587 583588 583589 583590 583591 583592 583593 583594 583595 583596 583597 583598 583599 583600 583601 583602 583603 583604 583605 583606 583607 583608 583609 583612 583613 583614 583615 583616 583617 583618 583619 583620 583621 583622 583623 583624 583625 583626 583627 583628 583629 583630 583631 583632 583633 583634 622299 622300 622301 622302 622303 622304 622305 622306 622307 622308 622309 622310 622311 622312 622313 622314 622315 622316 622317 622318 622319 622320 622321 622322 622323 622324 622325 622326 622327 622328 622329 622330 631471 Exhibit A Annual Installments By Lot Type Tax Year : 2024 Lot Type : 2 Tax PIO Bonds Re funding Annua l As sessment Year (a} Principal Interest Net Debt Service Collections Costs Credit Installment (bl Balance 2024 $1,312.14 $557.96 $1 ,870.09 $40 .30 ($70 .50) $1,839 .89 $14,699 .66 2025 $1 ,393 .59 $510 .81 $1 ,904.40 $40 .90 ($70 .50) $1,874 .81 $13 ,387.52 2026 $1,462 .14 $467 .97 $1,930 .12 $41.52 ($70 .50) $1,901.13 $11 ,993 .93 2027 $1,533 .92 $421.11 $1,955 .03 $42 .14 ($70 .50) $1,926 .67 $10 ,531.79 2028 $1 ,610 .54 $369 .01 $1,979 .55 $42 .77 ($70 .50) $1 ,951.82 $8,997 .87 2029 $1,694.41 $313.24 $2 ,007.65 $43.41 ($70 .50) $1,980 .56 $7,387.33 2030 $1 ,778 .28 $240 .19 $2 ,018.47 $44.07 ($70 .50) $1,992 .04 $5 ,692 .92 2031 $1,895 .22 $148 .35 $2,043 .57 $44.73 ($70 .50) $2,017 .80 $3 ,914.64 2032 $2 ,019.42 $50.49 $2,069 .90 $45.40 ($70 .50) $2,044.80 $2,019.42 Total I $15 ,948 .89 $3 ,682 .06 $19 ,630 .96 $424.94 ($705.00) $19 ,350 .90 (al Tax Year 2024 corresponds to Bond Year 2025. Tax Year 2024 Annual Installments will become due by January 31 , 2025. (bl Subject to change . Lot Type 3 ---------~~---------------------- Parcel ID 470048 470049 470050 470051 470052 470053 470054 470055 470153 470154 470155 470156 470157 470158 470159 470160 470161 470162 470163 47 0164 470165 470166 470181 470182 470183 470184 470185 470186 470187 470188 470189 470190 470191 470192 470193 470194 470195 470199 470200 470201 470202 470203 558332 558333 558334 558335 558336 558337 558338 558339 558340 558341 558343 558344 558345 558346 558347 558348 558349 558350 558351 558352 558353 558354 558355 558356 558357 558358 558359 558360 558361 558362 558363 558364 558365 558366 558367 558368 558369 558371 558372 558373 558374 558375 558376 5583n 558378 558379 558380 558381 558382 558383 558384 558385 558386 558387 558388 558389 558390 558391 558392 558393 558394 558395 558396 558397 558398 558399 558400 558401 558402 558403 558404 558405 558406 558407 558408 558409 558410 558411 558412 558413 558414 558415 558416 558417 558418 558419 558421 558422 558423 558424 558425 558426 558427 558428 558429 558430 558431 558432 558433 558434 558435 558436 558437 558438 558439 558440 558441 558442 558443 558444 558445 558446 583295 583296 583297 583298 583299 583300 583319 583320 583321 583322 583323 583324 583325 583375 583376 5833n 583379 583380 583381 583470 583471 583472 583473 583474 583475 583476 583477 583478 583479 583480 583481 583482 583483 583485 583486 583487 583488 583489 583490 583491 583492 583493 583494 583495 583499 583500 583501 583502 583503 583504 583505 583506 583507 583508 583509 583510 583511 583512 583513 583514 583643 583644 583645 583646 583647 583648 583649 583650 583651 583652 583653 583654 583655 583656 583657 583658 583660 583661 583662 583663 583664 583665 583666 583667 583668 583669 583670 583671 583672 583673 583674 583675 583676 583678 583679 583680 583681 583682 583683 583684 583685 583686 583687 583688 583689 583690 583691 583692 583 693 635052 635053 635054 635055 635056 635057 635058 635059 635060 635061 635062 635063 635064 635065 635066 635067 635068 635069 635070 635071 635072 635073 635074 635075 635076 635on 635078 635080 635081 635082 635083 635084 635085 635086 6350 89 635090 635091 635092 635093 635094 635095 635096 635097 635098 635099 635100 635101 635102 635103 635104 635105 635106 635107 635108 635109 635114 635115 635116 635117 635118 635119 635120 635121 635122 635123 635124 635125 635126 635127 635128 635129 635130 635131 635133 635134 635135 635136 635137 635138 635139 635140 635141 635142 635143 635144 635145 635146 635147 635148 635 150 635151 635152 635153 635154 635155 635156 635157 635158 635159 635160 635161 635162 Exhibit A Annual Installments By Lot Type Tax Year: 2024 Lot Type: 3 Tax PIO Bonds Refunding Annual Assessment Year (a) Principal Interest Net Debt Service Co lle ctions Costs Credit Installment (b) Balance 2024 $1,070.43 $455 .17 $1 ,525.60 $32.88 ($57 .51) $1,500.97 $11,991.83 2025 $1 ,136 .88 $416 .71 $1,553.59 $33 .37 ($57 .51) $1,529.45 $10,921.40 2026 $1,192 .80 $381.77 $1,574.57 $33 .87 ($57.51) $1,550 .92 $9,784.52 2027 $1 ,251 .36 $343 .54 $1,594.90 $34.38 ($57 .51) $1,571 .76 $8,591.72 2028 $1 ,313 .86 $301 .03 $1,614.89 $34.89 ($57 .51) $1,592 .27 $7,340.37 2029 $1,382.28 $255 .54 $1 ,637.82 $35.42 ($57.51) $1 ,615 .72 $6,026.51 2030 $1,450 .70 $195 .94 $1,646.65 $35 .95 ($57 .51) $1,625 .08 $4,644.23 2031 $1 ,546.10 $121 .02 $1 ,667.13 $36.49 ($57 .51) $1,646 .10 $3,193.52 2032 $1 ,647.42 $41.19 $1,688 .6 1 $37.03 ($57 .51) $1,668.13 $1 ,647.42 Total $13 ,010.94 $3,003 .79 $16,014.73 $346 .66 ($575 .13) $15 ,786.26 (al Tax Year 2024 corresponds to Bond Year 2025. Tax Year 2024 Annual Installments will become due by January 31, 2025 . (bl Subject to change . Lot Type4 Parcel ID 465509 465510 465511 465512 465513 465514 465515 465516 465517 465518 465519 465520 465521 465522 465523 465524 465525 465526 465527 465528 465529 465530 465531 465532 465533 465534 465535 465536 465537 465538 465539 465540 465541 465542 465543 465544 465545 465546 465547 465548 465549 465550 465551 465552 465553 465554 465555 465556 465557 465558 465560 465561 465562 465563 465564 465565 465566 465567 465568 465569 465570 465571 465573 465574 465575 465576 465577 465578 465579 465580 465581 465582 47 0056 470057 470058 470059 470060 470061 470062 470063 470064 470065 470066 470067 470068 470069 470070 470071 470072 470073 470074 470075 470076 470077 470078 470079 470080 470082 470083 470084 470085 470086 470087 470088 470089 470090 470091 470092 470093 470094 470095 470096 470097 470098 470099 470100 470101 470102 470103 470104 470105 470106 470107 470108 470109 470110 470111 557641 557642 557643 557644 557645 557646 557647 557648 557649 557650 557651 557652 557653 557654 557656 557657 557658 557659 557660 557661 557662 557663 557665 557666 557667 557668 557669 557670 557671 557672 557673 557675 557676 557677 557678 557679 557680 557681 557682 557683 557684 557685 557686 580345 580346 580347 580348 580349 580350 580351 580352 580353 580354 580355 580356 580357 580358 580359 580360 580361 580362 580363 580364 580365 580366 580367 580368 580369 580370 580372 580373 580374 580375 580376 580377 580378 580379 580380 580381 580382 580384 580385 580386 580387 580388 580389 580390 580393 580394 580395 580396 580397 580398 580399 580400 580401 580403 580404 580405 580406 580407 580408 580409 580410 580411 580412 580413 580414 583215 583216 583217 583218 583219 583220 583221 583222 583223 583224 583225 583226 583227 583228 583229 583230 583231 583232 583233 583234 583235 583236 583237 583238 583239 583240 583241 583242 583243 583244 583245 583258 583259 583260 583261 583262 583263 583264 583265 583266 583267 583268 583269 583270 583271 583272 583285 583286 583287 583288 583289 583290 583291 583292 583293 583294 583301 583302 583303 583304 583305 583306 583307 583308 583309 583310 583311 583312 583313 583314 583315 583317 583318 583382 583383 583384 583385 583386 583387 583388 583389 583390 583391 583392 583393 583394 583395 583396 583398 583399 5834 00 583401 583402 583403 583404 583405 583406 583407 583408 583409 583410 583411 583412 583413 583414 583415 583416 583417 583418 583419 583420 583421 583422 583423 583424 583425 583426 583427 583428 583429 Exhibit A Annual Installments By Lot Type Tax Year: 2024 Lot Type : 4 Tax PIO Bonds Refunding Annual As s essment Year (a) Principal Interest Net Debt Service Collections Costs Credit Installment (b) Balance 2024 $915 .04 $389 .10 $1,304.14 $28 .10 ($49 .16) $1,283 .08 $10 ,251 .08 2025 $971.85 $356 .22 $1 ,328.07 $28 .53 ($49 .16) $1,307 .43 $9 ,336 .04 2026 $1 ,019 .65 $326 .35 $1.346 .00 $28 .95 ($49 .16) $1.325 .79 $8,364 .19 2027 $1,069.71 $293 .67 $1,363 .38 $29 .39 ($49 .16) $1,343 .60 $7,344.54 2028 $1,123 .14 $257.34 $1 ,380.47 $29.83 ($49 .16) $1 ,361.14 $6,274.83 2029 $1 ,181.63 $218 .44 $1,400 .07 $30 .28 ($49 .16) $1 ,381.18 $5 ,151.69 2030 $1 ,240.12 $167.50 $1,407 .62 $30 .73 ($49 .16) $1 ,389.18 $3 ,970 .06 2031 $1 ,321.67 $103.46 $1,425 .12 $31.19 ($49 .16) $1,407 .15 $2 ,729 .95 2032 $1,408.28 $35 .21 $1,443.49 $31.66 ($49 .16) $1,425 .98 $1,408 .28 Total $11 ,122.26 $2 ,567.75 $13 ,690.01 $296.34 ($491.65) $13,494 .70 (a) Tax Year 20 24 corres ponds to Bond Year 2025 . Tax Year 2024 Annual Installments will become due by January 31 , 20 25 . (b) Subject to change . APPENDIX B Town of Trophy Club Annual Service Plan Update (2024) Trophy Club Public Improvement District No. 1 (PID4) BUYER DISCLOSURE FORM Tex as Prop erty Cod e Se ction 5.014 (A) Notic e (Required Before Contract Exe cution ) NOTICE OF OBLIGATIONS RELATED TO PUBLIC IMPROVEMENT DISTRICT A person who proposes to sell or otherwise co nvey real property that is located in a public improveme n t district established under Subchapter A, Chapter 3 72, Local Government Code ( exce pt fo r pu b lic improvement districts described under Section 372.005), or Chapter 382, Local Government Code, shall first give to the purchaser of the property this written notice, signed by the seller. For the purposes of this notice , a contract for the purchase and sale of real property having a performance period of less than six months is considered a sale requiring the notice set forth below. This Notice requirement does not apply to a transfer: 1) Under a court order or foreclosure ; 2) By a trustee in bankruptcy ; 3) To a mortgagee by a mortgagor or successor in interest or to a be neficiary of a deed of trust by a trustor or successor in interest; 4) By a mortgagee or a beneficiary under a deed of trust who has acquired the land at a sale conducted under a power of sale under a deed of trust or a sale under a court-ordered foreclosure or has acquired the land by a deed in lieu of foreclosure; 5) By a fiduciary in the course of the administration of a decedent's estate, guardianship, conservatorship, or trust; 6) From one co-owner to another co-owner of an un d ivided interest in the rea l property; 7) To or from a government entity ; or, 8) Of only a mineral inte r est, leasehold interest, or security interest. The following notice shall be given to the prospective purchaser before the execution of a binding contract of purchase and sale , either separate ly or as an addendum or paragraph of a purchase contract. In the eve nt a contract of purchase and sale is entered into without the seller having provided the req uired notice , the purchases, subject to certain exception, is entitled to terminate the contract. A separate copy of this notice shall be executed by the seller and the purchase and must be filed in the real property records of the county in which the property is located at the closing of the p urchase and sa le of t he property. Texas Property Code Section 5.014(A) Notice (Required Before Contract Execution) NOTICE OF OBLIGATION TO PAY PUBLIC IMPROVEMENT DISTRICT ASSESSMENT TO TROPHY CLUB, TEXAS TROPHY CLUB PUBLIC IMPROVEMENT DISTRICT NO . l CONCERNING THE FOLLOWING PROPERTY As the purchaser of the real property described above, you are obligated to pay assessments to Trophy Club, Texas, for the costs of a portion of a public improvement or services project (the "Authorized Improvements") undertaken for the benefit of the property within Trophy Club Public Improvement District o. 1 (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 INST ALLME TS 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 Trophy Club . The exact amount of each annual installment will be approved each year by Trophy Club Town Counci l in th e annual service plan update for the district. More information about the assessments, including the amounts and due dates , may be obtained from Trophy Club. 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. Tex as Property Cod e Section 5.014 (A) Notic e (R equired Before Contract Exe cution ) 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 . Buyer (Print Name) Signature Date Buyer (Print Name) Signature The undersigned seller acknowledges providing this notice to the potential purchaser before the effective date of a binding contract for the purchase of the real property at the address described above. Seller (Print Name) Signature Date Seller (Print Name) Signature Date Texas Property Code Section 5.0143 Notice (Required At Closing And Must Be Recorded In Denton County Deed Of Records) AFTER RECORDING RETURN TO: NOTICE OF OBLIGATION TO PAY PUBLIC IMPROVEMENT DISTRICT ASSESSMENT TO TROPHY CLUB , TEXAS TROPHY CLUB PUBLIC IMPROVEMENT DI STRICT NO . 1 CONCERNING THE FOLLOWING PROPERTY As the purchaser of the real property described above , you are obligated to pay assessments to Trophy Club, Texas , for the costs of a portion of a public improvement or services project (the "Authorized Improvements") undertaken for the benefit of the property within Troph y Club Public Improvement District No. 1 (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 Trophy Club . The exact amount of each annual installment will be approved each year by Trophy Club Town 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 Trophy Club . 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 th e foreclosure of your property. Texas Prop e rty Cod e Section 5.0143 Notice (Required At Closing A nd Mu st Be Recorded In Denton County D eed Of R ecords) The undersigned purc haser acknowledges receipt of this notice before the effective date of a binding contract for the purchase of the real property at the address describe d above . The unders igned purc haser acknowledged the receipt of this notice inclu d ing the current information req uired by Sectio n 5.0143 , Texas Pro perty Co de, as amended . Buye r (Print Name) Bu ye r (Print Name) STATE OF TEXAS § § COUNTY OF ______ § Signature Date Signature The for egoing instrument was acknow ledge d before me by _________ and ---------, known to me to be the person(s) whose name(s) is /are sub scribed to t he fo regoing instrument and acknowledged to me that he or s he executed the same for the purposes therein expressed . Gi ven under my hand and seal of office on this _______ , 20_ Notary Public , State of Texas Texas Property Code Section 5.0143 Notice (Required At Closing And Must Be Recorded In Denton County Deed Of Records) The undersigned seller acknowledges providing a separate copy of the notice required by Section 5.014 of the Texas Property Code including the current information required by Section 5 .0 143 , Texas Property Code, as amended, at the closing of the purchase of the real property at the address above. Seller (Print Name) Seller (Print Name) STATE OF TEXAS § § COUNTY OF _____ § Signature Date Signature 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 sa me for the purposes therein expressed. Given under my hand and seal of office on this ______ , 20 _ Notary Public , State of Texas