Bond Debt

 
In July 2018, the District issued bonds totaling approximately $13.2 million at interest rates ranging between 5.5% and 8.0%. The District used the net cash proceeds to subsidize the Developer's costs to develop its private land prior to the start of homebuilding activities.

The District's 2018 bond debt was divided among three layers of debt: (1) Senior bonds totaling $10.56 million at 5.5% interest, (2) subordinate bonds totaling $1.02 million at 7.875% interest and (3) junior lien bonds totaling $1.65 million at 8.0% interest. The Junior Lien Bonds were held by Toll Southwest, LLC and the projected net effective interest rate on the Junior Lien Bonds was 20.9%.

On December 03, 2025, the District refinanced its bond debt by issuing Limited Tax General Obligation Refunding and Improvement Bonds, Series 2025 in the amount of $13,020,000. The stated interest rate on the Series 
Stock Image- Bond Debt 
2025 Bonds ranges between 5.00% and 5.25%, and the Bonds are payable semi-annually on June 1 and December 1, beginning on December 01, 2026. The Bonds mature on December 01, 2048.

In addition to obtaining a better interest rate on the District's debt, the District restructured the debt repayment so that the annual repayment amount is virtually the same each year - which causes the amount of property taxes homeowners pay to the District each year for debt repayment will be approximately the same each year regardless of whether the taxable value of homes within the District rise or fall each year. 

The District’s repayment schedule for its Series 2025 Bonds is as follows:

             
  Year Ended
December 31

Principal

Interest
Total
Payment Due
  2026 $          220,000 $           641,458 $         861,458
  2027 205,000 656,413 861,413
  2028 215,000 646,163 861,163
  2029 225,000 635,413 860,413
  2030 235,000 624,163 859,163
  2031 250,000 612,000 862,413
  2032 260,000 599,913 859,913
  2033 275,000 586,913 861,913
  2034 285,000 573,163 858,163
  2035 300,000 558,913 858,913
  2036 315,000 543,913 858,913
  2037 335,000 528,163 863,163
  2038 350,000 511,413 861,413
  2039 365,000 493,913 858,913
  2040 385,000 475,663 860,663
  2041 405,000 456,413 861,163
  2042 425,000 436,163 861,163
  2043 445,000 414,913 859,913
  2044 470,000 392,663 862,663
  2045 490,000 369,163 859,163
  2046 515,000 344,663 859,663
  2047 545,000 317,625 862,625
  2048 570,000 289,013 859,013
  2049 600,000 259,088 859,013
  2050 635,000 227,588 862,588
  2051 665,000 194,250 859,250
  2052 700,000 159,338 859,338
  2053 740,000 122,588 862,588
  2054 775,000 83,738 858,738
  2055 820,000 43,050 863,050
  $    13,020,000  $     12,798,246 $     25,818,246