Title: Proposed Budget-FY2024.xlsx - Group
Author: Gms

Verano #4
Community Development District

Adopted Budget
FY 2027

Table of Contents

1-2

3-5

6-7

8-9

	General Fund

	Narratives

	Debt Service Fund Series 2023

	Debt Service Fund Series 2025

10		Assessment Schedule

Verano #4
Community Development District
Adopted Budget
General Fund

Adopted Budget | Actuals Thru | Projected Next | Projected Thru | Adopted Budget
Description	FY2026 | 6/30/26 | 3 Months | 9/30/26 | FY 2027

REVENUES:

Special Assessments - Tax Roll ^(1) | $	30,293 | $	30,293 | $	- | $	30,293 | $	85,636
Stormwater Fees | - | - | - | - | 132,560
Developer Contribution - Unplatted lots | - | - | - | - | 25,333
TOTAL REVENUES | $	30,293 | $	30,293 | $	- | $	30,293 | $	243,529
EXPENDITURES:

Administrative: | | | | |
Engineering | $	- | $	- | $	- | $	- | $	5,000
Attorney | - | - | - | - | 12,000
Annual Audit | 5,600 | 7,100 | - | 7,100 | 7,200
Assessement Roll Administration | - | - | - | - | 3,000
Arbitrage Rebate | 550 | - | 550 | 550 | 1,100
Dissemination Agent | 2,783 | 2,087 | 695 | 2,783 | 5,422
Management Fees | - | - | - | - | 35,438
Amortization Fees | - | - | - | - | 100
Trustee Fees | 13,200 | 4,256 | 4,500 | 8,756 | 9,500
Information Technology | - | - | - | - | -
Website Maintenance | 835 | 626 | 209 | 835 | 877
Postage | - | - | - | - | 100
Insurance General Liability | 6,350 | 5,512 | - | 5,512 | 6,063
Printing/Copies | - | - | - | - | 50
Legal Advertising | - | - | - | - | 500
Office Supplies | - | - | - | - | 50
Other Current Charges | 800 | 481 | 4,102 | 4,583 | 1,800
Dues, Licenses & Subscriptions | 175 | 175 | - | 175 | 175

TOTAL ADMINISTRATIVE | $	30,293 | $	20,237 | $	10,056 | $	30,293 | $	88,375
Operations & Maintenance | | | | |
Master Right-off-Way | | | | |

Electric Streetlights | $	- | $	- | $	- | $	- | $	4,900
Landscape Verano Parkway | - | - | - | - | 14,645
Irrigation Maintenance | - | - | - | - | 583

TOTAL MASTER RIGHT-OFF-WAY | $	- | $	- | $	- | $	- | $	20,128

Field | | | | |
Conservation Easement Preserve | $	- | $	- | $	- | $	- | $	2,466

TOTAL FIELD | $	- | $	- | $	- | $	- | $	2,466

Stormwater | | | | |
Lake Bank Mowing | $	- | $	- | $	- | $	- | $	93,803
Lake Maintenance | - | - | - | - | 38,040
Water Sampling-BMAP | - | - | - | - | 717

TOTAL STORMWATER | $	- | $	- | $	- | $	- | $	132,560

TOTAL OPERATING & MAINTENANCE | $	- | $	- | $	- | $	- | $	155,154

TOTAL EXPENDITURES | $	30,293 | $	20,237 | $	10,056 | $	30,293 | $	243,528

EXCESS REVENUES (EXPENDITURES) | $	- | $	10,056 | $	(10,056) | $	- | $	-

Verano #4
Community Development District
Adopted Budget General Fund

Product

Assessable Units

Total Gross Assessment

FY26
Gross Per Unit

FY27
Gross Per Unit

Increase/ (Decrease)

Phase 1 | | | | |
50's | 53 | $	8,332.13 | $	157.21 | $	157.21 | $	-
60's | 93 | $	16,908.33 | $	181.81 | $	181.81 | $	-
70's | 64 | $	12,554.88 | $	196.17 | $	196.17 | $	-
80's | 35 | $	7,368.90 | $	210.54 | $	210.54 | $	-
Phase 2 | | | | |
50's | 56 | $	8,803.76 | $	157.21 | $	157.21 | $	-
60's | 101 | $	18,362.81 | $	181.81 | $	181.81 | $	-
70's | 65 | $	12,751.05 | $	196.17 | $	196.17 | $	-
80's | 38 | $	8,000.52 | $	210.54 | $	210.54 | $	-
Total | 505 | $ 93,082.38 | | |
Less: Discounts & Collections 8%		7,446.60 
Net Assessments (collected in Verano #5)		85,635.78 

Verano #4
Community Development District
Budget Narrative
FY 2027

REVENUES

Special Assessments - Tax Roll
The District will levy a non-ad valorem maintenance assessment on the developable property within the District to fund the operating budget. The assessment are collected in Verano #5 and transferred to Verano # 4 to cover the administrative expenditures.
Stormwater Fees
The City of Port St. Lucie assesses the residents of the District for Repairs, Maintenance and Capital Improvements of the Drainage System. The city then remits the storm water fees less an administrative fee to the District since the District provides all these services. Stromwater fees are collected in Verano #5 and transferred to Verano #4 as needed.
Developer Contributions -Unplatted lots
The District will bill the developer of unplatted lots within the Districts to pay all of the operating expenses for the Fiscal Year in accordance with the adopted budget.

Expenditures - Administrative

Engineering | |
The District's engineer will provide general engineering services to the District, i.e. attendance and preparation for monthly board meetings, review of invoices, and other specifically requested assignments.
Attorney | |
The District’s Attorney, will be providing general legal services to the District, i.e., attendance and preparation for monthly Board meetings, review of contracts, review of agreements and resolutions, and other research assigned as directed by the Board of Supervisors and the District Manager.
Annual Audit | |
The District is required to conduct an annual audit of its financial records by an Independent Certified Public Accounting Firm. The budgeted amount for the fiscal year is based on contracted fees from the previous year engagement plus anticipated increase.
Assessment Roll Administration | |
GMS SF, LLC provides assessment services for closing lot sales, assessment roll services with the local Tax Collector and financial advisory services.
Arbitrage Rebate | |
The District has contracted with its independent auditors to annually calculate the arbitrage rebate liability on its bonds.
Dissemination Agent | |
The District is required by the Security and Exchange Commission to comply with Rule 15(c)(2)-12(b)(5), which relates to additional reporting requirements for un-rated bond issues.
Description | Vendor | Amount
Dissemination agent | GMS-SF, LLC | 5,422.15
Management Fees | |
The District receives Management, Accounting and Administrative services as part of a Management Agreement with Governmental Management Services-South Florida, LLC. The budgeted amount for the fiscal year is based on the contracted fees outlined in Exhibit "A" of the Management Agreement.
Amortization Fee | |
Fees for updateting amortization schedules after a special call was made.
Description | Vendor | Amount
Amortization Schedule | Disclosure Services | 100.00

Verano #4
Community Development District
Budget Narrative
FY 2027

Expenditures - Administrative (continued)
Trustee Fees
The District issued this Series of 2023 and 2025 Special Assessment Bonds that are deposited with a Trustee to handle all trustee matters.
Information Technology
The District processes all of its financial activities, i.e. accounts payable, financial statements, etc. on a main frame computer leased by Governmental Management Services – South Florida, LLC.
Website Maintenance
Per Chapter 2014-22, Laws of Florida, all Districts must have a website to provide detailed information on the CDD as well as links to useful websites regarding Compliance issues. This website will be maintained by GMS-SF, LLC and updated monthly.
Postage
Actual postage and/or freight used for District mailings including agenda packages, vendor checks and other correspondence.
Insurance General Liability
The District's General Liability & Public Officials Liability Insurance policy is with a qualified entity that specializes in providing insurance coverage to governmental agencies. The amount is based upon similar Community Development Districts.
Printing/Copies
Copies used in the preparation of agenda packages, required mailings, and other special projects.
Legal Advertising
The District is required to advertise various notices for monthly Board meetings and other public hearings in a newspaper of general circulation.
Office Supplies
Supplies used in the preparation and binding of agenda packages, required mailings, and other special projects.
Other Current Charges
Bank charges and any other miscellaneous expenses that incurred during the year.
Due, Licenses & Subscriptions
The District is required to pay an annual fee to the Florida Department of Commerce for $175.

Expenditures – Master Right-off-Way

Electric Streetlights | | | |
The District has utility accounts with FPL for electric.
Vendor | | Monthly fee | total units | Annual
FPL | 12275 SW Nettono Way SL | $640.00 | 505 | $896
FPL | SW Verano Pkwy | $2,860.00 | 505 | $4,004
| Total | | | $4,900
Landscape Maintenance
Mowing of the landscape between Verano # 2 and Verano # 3.
Vendor | Description | monthly | total units | Annual
United Land Servi | Parkway Landscape | $10,462 | 505 | $14,645
Irrigation Maintenance
Cost of routine repairs and maintenance of the District’s irrigation system.
| Vendor | Description | total units | Annual
| PHL Land Care | Parkway Landscape | 505 | $583

Verano #4
Community Development District
Budget Narrative
FY 2027

Expenditures – Field

Conservation Easement Preserve | | |
The estimated cost to comply with the conservation easement preserve permit required with SFWMD. Funds will be transferred to District #5 for full payment or move to Transfer (Out) - Conservation Easement (#5)
Vendor | Description | Units | Annual
SFWMD | Conservation maintenance | 505 | $2,466

Expenditures – Stormwater

Lake Bank Maintenance | | |
Mowing of the common area lake banks for Verano #4
Vendor | Description | Monthly Fee | Total
South Florida Landworks | 22 Lake Bank Astor Creek | $4,535 | $54,420
Astor Creek Golf&County Clu | 22 Lake Bank Astor Creek | $3,282 | $39,383
| | Total | $93,803
Lake Maintenance | | |
Cost to maintain the lake for Verano #4 | | |
Vendor | Description | Monthly Fee | Total
Superior Waterway Service | 22 Astor Creek | $3,170 | $38,040
Water Sampling BMAP | | |
St. Lucie & Estuary Basin Management Action Plan-Per recommendation of the District’s engineer, quarterly water samples will be taken in 3 locations to monitor water quality
Vendor | Description | total units | Annual
Pace | water testing | 505 | $717

Verano #4
Community Development District
Adopted Budget
Debt Service Series 2023 Special Assessment Bonds (Astor Creek Phase One Assessment Area)

Adopted Budget FY2026

Actuals Thru	Projected Next  Projected Thru
6/30/26

Description

3 Months

9/30/26

Adopted Budget FY 2027

REVENUES:

Special Assessments - Tax Roll	$	387,500 | $	390,986 | $	- | $	390,986 | $	387,500
Interest Income	10,000 | 11,017 | 1,983 | 13,000 | 8,000
Carry Forward Balance	185,650 | 166,932 | - | 166,932 | 175,480
TOTAL REVENUES	$	583,150 | $	568,935 | $	1,983 | $	570,918 | $	570,980

EXPENDITURES:

Interest - 11/01	$	149,119

$	149,119

$	-

$	149,119

$	147,038

Interest - 05/01	149,119 | 149,119 | - | 149,119 | 147,038
Principal - 05/01	90,000 | 90,000 | - | 90,000 | 95,000
TOTAL EXPENDITURES	$	388,238 | $	388,238 | $	- | $	388,238 | $	389,075
Other Sources/(Uses) | | | | |
Transfer in/(Out) | $	(7,200) | $	(5,296) | $	(1,904) | $	(7,200) | $	(5,000)
TOTAL OTHER SOURCES/(USES) | $	(7,200) | $	(5,296) | $	(1,904) | $	(7,200) | $	(5,000)
EXCESS REVENUES (EXPENDITURES) | $	187,712 | $	175,402 | $	78 | $	175,480 | $	176,905

Interest 11/01/2027	^$	^144,841

Product

Assessable Unitss

Total Assessments

FY26
Gross Per Unit

FY27
Gross Per Unit

Increase / (Decrease)

Phase 1
50's

53

$	77,771.74

$	1,467.39

$	1,467.39

$	-

60's | 93 | $	156,684.78 | $	1,684.78 | $	1,684.78 | $	-
70's | 64 | $	118,260.87 | $	1,847.83 | $	1,847.83 | $	-
80's | 35 | $	68,478.26 | $	1,956.52 | $	1,956.52 | $	-
Total (Gross) | 245 | $ 421,195.65
Less: Discounts & Collections 8%		33,695.66 
Net Assessments (collected in Verano #5)		387,500.00 

* These amounts are grossed up 8% to cover early payment discounts and County collection fees.

Verano #4
Community Development District
AMORTIZATION SCHEDULE
Debt Service Series 2023 Special Assessment Bonds (Astor Creek Phase One Assessment Area)

Period | Outstanding Balance | Coupons | Principal | Interest | Annual Debt Service

11/01/25 | $	5,480,000 | 4.625% | $	- | $	149,119 | $	385,203
05/01/26 | 5,480,000 | 4.625% | 90,000 | 149,119 |
11/01/26 | 5,390,000 | 4.625% | - | 147,038 | 386,156
05/01/27 | 5,390,000 | 4.625% | 95,000 | 147,038 |
11/01/27 | 5,295,000 | 4.625% | - | 144,841 | 386,878
05/01/28 | 5,295,000 | 4.625% | 100,000 | 144,841 |
11/01/28 | 5,195,000 | 4.625% | - | 142,528 | 387,369
05/01/29 | 5,195,000 | 4.625% | 100,000 | 142,528 |
11/01/29 | 5,095,000 | 4.625% | - | 140,216 | 382,744
05/01/30 | 5,095,000 | 4.625% | 105,000 | 140,216 |
11/01/30 | 4,990,000 | 4.625% | - | 137,788 | 383,003
05/01/31 | 4,990,000 | 5.375% | 110,000 | 137,788 |
11/01/31 | 4,880,000 | 5.375% | - | 134,831 | 382,619
05/01/32 | 4,880,000 | 5.375% | 120,000 | 134,831 |
11/01/32 | 4,760,000 | 5.375% | - | 131,606 | 386,438
05/01/33 | 4,760,000 | 5.375% | 125,000 | 131,606 |
11/01/33 | 4,635,000 | 5.375% | - | 128,247 | 384,853
05/01/34 | 4,635,000 | 5.375% | 130,000 | 128,247 |
11/01/34 | 4,505,000 | 5.375% | - | 124,753 | 383,000
05/01/35 | 4,505,000 | 5.375% | 140,000 | 124,753 |
11/01/35 | 4,365,000 | 5.375% | - | 120,991 | 385,744
05/01/36 | 4,365,000 | 5.375% | 145,000 | 120,991 |
11/01/36 | 4,220,000 | 5.375% | - | 117,094 | 383,084
05/01/37 | 4,220,000 | 5.375% | 155,000 | 117,094 |
11/01/37 | 4,065,000 | 5.375% | - | 112,928 | 385,022
05/01/38 | 4,065,000 | 5.375% | 165,000 | 112,928 |
11/01/38 | 3,900,000 | 5.375% | - | 108,494 | 386,422
05/01/39 | 3,900,000 | 5.375% | 170,000 | 108,494 |
11/01/39 | 3,730,000 | 5.375% | - | 103,925 | 382,419
05/01/40 | 3,730,000 | 5.375% | 180,000 | 103,925 |
11/01/40 | 3,550,000 | 5.375% | - | 99,088 | 383,013
05/01/41 | 3,550,000 | 5.375% | 190,000 | 99,088 |
11/01/41 | 3,360,000 | 5.375% | - | 93,981 | 383,069
05/01/42 | 3,360,000 | 5.375% | 200,000 | 93,981 |
11/01/42 | 3,160,000 | 5.375% | - | 88,606 | 382,588
05/01/43 | 3,160,000 | 5.375% | 215,000 | 88,606 |
11/01/43 | 2,945,000 | 5.375% | - | 82,828 | 386,434
05/01/44 | 2,945,000 | 5.625% | 225,000 | 82,828 |
11/01/44 | 2,720,000 | 5.625% | - | 76,500 | 384,328
05/01/45 | 2,720,000 | 5.625% | 240,000 | 76,500 |
11/01/45 | 2,480,000 | 5.625% | - | 69,750 | 386,250
05/01/46 | 2,480,000 | 5.625% | 255,000 | 69,750 |
11/01/46 | 2,225,000 | 5.625% | - | 62,578 | 387,328
05/01/47 | 2,225,000 | 5.625% | 265,000 | 62,578 |
11/01/47 | 1,960,000 | 5.625% | - | 55,125 | 382,703
05/01/48 | 1,960,000 | 5.625% | 280,000 | 55,125 |
11/01/48 | 1,680,000 | 5.625% | - | 47,250 | 382,375
05/01/49 | 1,680,000 | 5.625% | 300,000 | 47,250 |
11/01/49 | 1,380,000 | 5.625% | - | 38,813 | 386,063
05/01/50 | 1,380,000 | 5.625% | 315,000 | 38,813 |
11/01/50 | 1,065,000 | 5.625% | - | 29,953 | 383,766
05/01/51 | 1,065,000 | 5.625% | 335,000 | 29,953 |
11/01/51 | 730,000 | 5.625% | - | 20,531 | 385,484
05/01/52 | 730,000 | 5.625% | 355,000 | 20,531 |
11/01/52 | 375,000 | 5.625% | - | 10,547 | 386,078
05/01/53 | 375,000 | 5.625% | 375,000 | 10,547 | 385,547
TOTAL | | | $	5,565,000 | $	5,742,063 | $	11,307,063

Verano #4
Community Development District
Approved Proposed Budget
Debt Service Series 2025 Special Assessment Bonds (Astor Creek Phase Two Assessment Area)

Description

Adopted Budget FY2026

Actuals Thru	Projected Next  Projected Thru

6/30/26

3 Months

9/30/26

Adopted Budget FY 2027

REVENUES:

Special Assessments - Tax Roll | $	325,400 | $	327,228 | $	- | $	327,228 | $	411,050
Special Assessments - Direct | 85,650 | 51,411 | 34,239 | 85,650 | -
Interest Income | 239,750 | 10,947 | 2,053 | 13,000 | 6,000
Carry Forward Balance | 328,157 | 123,174 | - | 123,174 | 181,690
TOTAL REVENUES | $	978,957 | $	512,760 | $	36,292 | $	549,052 | $	598,740
EXPENDITURES: | | | | |
Interest - 11/01	$	122,106 | $	122,106 | $	- | $	122,106 | $	163,336
Principal - 05/01 | 80,000 | 80,000 | - | 80,000 | 85,000
Interest - 05/01 | 165,256 | 165,256 | - | 165,256 | 163,336
TOTAL EXPENDITURES | $	367,362 | $	367,362 | $	-	$ | 367,362 | $	411,673
Other Sources/(Uses) | | | | |
Transfer in/(Out) | $ | - | $ | - | $ | - | $ | - | $ | -
TOTAL OTHER SOURCES/(USES) | $ | $ | $ | $	- | $	-

-	-	-

TOTAL EXPENDITURES | $	367,362 | $	367,362 | $	- | $	367,362 | $	411,673
EXCESS REVENUES (EXPENDITURES) | $	611,595 | $	145,398 | $	36,292 | $	181,690 | $	187,067

Interest 11/01/2027 ^$	^161,296

Product

Assessable Unitss

Total Assessments

FY26
Gross Per Unit

FY27
Gross Per Unit

Increase / (Decrease)

Phase 2
50's

56

$	82,173.91

$	1,467.39

$	1,467.39

$	-

60's | 101 | $ 170,163.04 | $	1,684.78 | $	1,684.78 | $	-
70's | 65 | $ 120,108.70 | $	1,847.83 | $	1,847.83 | $	-
80's | 38 | $	74,347.83 | $	1,956.52 | $	1,956.52 | $	-
Total (Gross) | 260 | $ 446,793.48
Less: Discounts & Collections 8%		35,743.48 
Net Assessments (collected in Verano #5)	  411,050.00 

* These amounts are grossed up 8% to cover early payment discounts and County collection fees.

Verano #4
Community Development District
AMORTIZATION SCHEDULE
Debt Service Series 2025 Special Assessment Bonds (Astor Creek Phase Two Assessment Area)

Period | Outstanding Balance | Coupons | Principal | Interest | Annual Debt Service

11/01/25 | $	5,780,000 | 4.800% | $	- | $	122,106 |
05/01/26 | 5,780,000 | 4.800% | 80,000 | 165,256 | 367,362
11/01/26 | 5,700,000 | 4.800% | - | 163,336 |
05/01/27 | 5,700,000 | 4.800% | 85,000 | 163,336 | 411,673
11/01/27 | 5,615,000 | 4.800% | - | 161,296 |
05/01/28 | 5,615,000 | 4.800% | 90,000 | 161,296 | 412,593
11/01/28 | 5,525,000 | 4.800% | - | 159,136 |
05/01/29 | 5,525,000 | 4.800% | 95,000 | 159,136 | 413,273
11/01/29 | 5,430,000 | 4.800% | - | 156,856 |
05/01/30 | 5,430,000 | 4.800% | 95,000 | 156,856 | 408,713
11/01/30 | 5,335,000 | 4.800% | - | 154,576 |
05/01/31 | 5,335,000 | 4.800% | 100,000 | 154,576 | 409,153
11/01/31 | 5,235,000 | 4.800% | - | 152,176 |
05/01/32 | 5,235,000 | 4.800% | 105,000 | 152,176 | 409,353
11/01/32 | 5,130,000 | 4.800% | - | 149,656 |
05/01/33 | 5,130,000 | 4.800% | 110,000 | 149,656 | 409,313
11/01/33 | 5,020,000 | 4.800% | - | 147,016 |
05/01/34 | 5,020,000 | 4.800% | 115,000 | 147,016 | 409,033
11/01/34 | 4,905,000 | 4.800% | - | 144,256 |
05/01/35 | 4,905,000 | 4.800% | 125,000 | 144,256 | 413,513
11/01/35 | 4,780,000 | 5.750% | - | 141,256 |
05/01/36 | 4,780,000 | 5.750% | 130,000 | 141,256 | 412,513
11/01/36 | 4,650,000 | 5.750% | - | 137,519 |
05/01/37 | 4,650,000 | 5.750% | 140,000 | 137,519 | 415,038
11/01/37 | 4,510,000 | 5.750% | - | 133,494 |
05/01/38 | 4,510,000 | 5.750% | 145,000 | 133,494 | 411,988
11/01/38 | 4,365,000 | 5.750% | - | 129,325 |
05/01/39 | 4,365,000 | 5.750% | 155,000 | 129,325 | 413,650
11/01/39 | 4,210,000 | 5.750% | - | 124,869 |
05/01/40 | 4,210,000 | 5.750% | 165,000 | 124,869 | 414,738
11/01/40 | 4,045,000 | 5.750% | - | 120,125 |
05/01/41 | 4,045,000 | 5.750% | 175,000 | 120,125 | 415,250
11/01/41 | 3,870,000 | 5.750% | - | 115,094 |
05/01/42 | 3,870,000 | 5.750% | 185,000 | 115,094 | 415,188
11/01/42 | 3,685,000 | 5.750% | - | 109,775 |
05/01/43 | 3,685,000 | 5.750% | 195,000 | 109,775 | 414,550
11/01/43 | 3,490,000 | 5.750% | - | 104,169 |
05/01/44 | 3,490,000 | 5.750% | 205,000 | 104,169 | 413,338
11/01/44 | 3,285,000 | 5.750% | - | 98,275 |
05/01/45 | 3,285,000 | 5.750% | 220,000 | 98,275 | 416,550
11/01/45 | 3,065,000 | 6.000% | - | 91,950 |
05/01/46 | 3,065,000 | 6.000% | 230,000 | 91,950 | 413,900
11/01/46 | 2,835,000 | 6.000% | - | 85,050 |
05/01/47 | 2,835,000 | 6.000% | 245,000 | 85,050 | 415,100
11/01/47 | 2,590,000 | 6.000% | - | 77,700 |
05/01/48 | 2,590,000 | 6.000% | 260,000 | 77,700 | 415,400
11/01/48 | 2,330,000 | 6.000% | - | 69,900 |
05/01/49 | 2,330,000 | 6.000% | 275,000 | 69,900 | 414,800
11/01/49 | 2,055,000 | 6.000% | - | 61,650 |
05/01/50 | 2,055,000 | 6.000% | 295,000 | 61,650 | 418,300
11/01/50 | 1,760,000 | 6.000% | - | 52,800 |
05/01/51 | 1,760,000 | 6.000% | 310,000 | 52,800 | 415,600
11/01/51 | 1,450,000 | 6.000% | - | 43,500 |
05/01/52 | 1,450,000 | 6.000% | 330,000 | 43,500 | 417,000
11/01/52 | 1,120,000 | 6.000% | | 33,600 |
05/01/53 | 1,120,000 | 6.000% | 350,000 | 33,600 | 417,200
11/01/53 | 770,000 | 6.000% | | 23,100 |
05/01/54 | 770,000 | 6.000% | 375,000 | 23,100 | 421,200
11/01/54 | 395,000 | 6.000% | | 11,850 |
05/01/55 | 395,000 | 6.000% | 395,000 | 11,850 | 418,700
Total | | | $	5,780,000 | $	6,593,975 | $	12,373,975

Verano #4
Community Development District
Non-Ad Valorem Assessments Comparison
2026-2027

Neighborhood | O&M Units | Bonds Units 2023 | Annual Maintenance Assessments | Annual Debt Assessments | Total Assessed Per Unit | Increase/ (decrease)
| FY 2027 | FY2026 | Increase/ (decrease) | FY 2027 | FY2026 | FY 2027 | FY2026 | Total
| O&M Master | Phase 1 | | | | | | | |
50's | 53 | 53 | $	157.21 | $	157.21 | $	- | $ 1,467.39 | $  1,467.39 | $  1,624.60 | $  1,624.60 | $	-
60's | 93 | 93 | $	181.81 | $	181.81 | $	- | $ 1,684.78 | $  1,684.78 | $  1,866.59 | $  1,866.59 | $	-
70's | 64 | 64 | $	196.17 | $	196.17 | $	- | $ 1,847.83 | $  1,847.83 | $  2,044.00 | $  2,044.00 | $	-
80's | 35 | 35 | $	210.54 | $	210.54 | $	- | $ 1,956.52 | $  1,956.52 | $  2,167.06 | $  2,167.06 | $	-
Total	245	245 | | | | | | | |

Neighborhood | O&M Units | Bonds Units 2025 | Annual Maintenance Assessments | Annual Debt Assessments | Total Assessed Per Unit | Increase/ (decrease)
| FY 2027 | FY2026 | Increase/ (decrease) | FY 2027 | FY2026 | FY 2027 | FY2026 | Total
| O&M Master | Phase 2 | | | | | | | |
50's | 56 | 56 | $	157.21 | $	157.21 | $	- | $ 1,467.39 | $  1,467.39 | $  1,624.60 | $  1,624.60 | $	-
60's | 101 | 101 | $	181.81 | $	181.81 | $	- | $ 1,684.78 | $  1,684.78 | $  1,866.59 | $  1,866.59 | $	-
70's | 65 | 65 | $	196.17 | $	196.17 | $	- | $ 1,847.83 | $  1,847.83 | $  2,044.00 | $  2,044.00 | $	-
80's | 38 | 38 | $	210.54 | $	210.54 | $	- | $ 1,956.52 | $  1,956.52 | $  2,167.06 | $  2,167.06 | $	-
Total	260	260 | | | | | | | |

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