Capron Trail Community Development District

Proposed Budget For Fiscal Year 2026/2027
October 1, 2026 - September 30, 2027

CONTENTS

PROPOSED BUDGET

I

DETAILED PROPOSED BUDGET

II

ASSESSMENT COMPARISON

III

PROPOSED BUDGET
CAPRON TRAIL COMMUNITY DEVELOPMENT DISTRICT FISCAL YEAR 2026/2027
OCTOBER 1, 2026 - SEPTEMBER 30, 2027

I

REVENUES

FISCAL YEAR 2026/2027 BUDGET

ADMINISTRATIVE ASSESSMENTS

67,660

MAINTENANCE ASSESSMENTS

621,913

FACILITIES & SERVICE AGREEMENT (ADMIN)

2,786

FACILITIES & SERVICE AGREEMENT (MAINT)

27,723

DIRECT BILL - 2024 EXPANSION AREA (ADMIN)

0

INTEREST INCOME

1,800

TOTAL REVENUES

$	721,882

ADMINISTRATIVE EXPENDITURES

SUPERVISOR FEES

0

FICA TAXES

0

ENGINEERING

22,000

MANAGEMENT FEES

24,000

LEGAL FEES

4,000

AUDIT FEES

3,600

INSURANCE - LIABILITY

8,000

LEGAL ADVERTISING

1,150

POSTAGE AND DELIVERY

275

OFFICE SUPPLIES/MISCELLANEOUS

1,850

DUES & SUBSCRIPTIONS

175

WEBSITE MANAGEMENT

1,750

ADMINISTRATIVE CONTINGENCY

515

TOTAL ADMINISTRATIVE EXPENDITURES

67,315

MAINTENANCE EXPENDITURES

MOWING

27,000

FUEL & OIL

125,500

AQUATIC MAINTENANCE

17,565

OPERATIONS MANAGEMENT

40,000

ROADWAYS & CULVERTS

16,600

CANAL REPAIR & MAINTENANCE

8,400

RESERVOIR REPAIR & MAINTENANCE

10,000

DRAINAGE ENGINE/PUMP REPAIR & MAINTENANCE

56,000

MISCELLANEOUS MAINTENANCE

56,600

PUMP REPAIRS/LOAN PAY BACK

200,000

CAPITAL PROJECTS RESERVE

40,000

TOTAL MAINTENANCE EXPENDITURES

597,665

TOTAL EXPENDITURES

$	664,980

REVENUES LESS EXPENDITURES

$	56,902

COUNTY APPRAISER & TAX COLLECTOR FEE

(28,451)

DISCOUNTS FOR EARLY PAYMENTS

(28,451)

EXCESS/ (SHORTFALL)

$	-

CARRYOVER FROM PRIOR YEAR

0

NET EXCESS/ (SHORTFALL)

$	-

DETAILED PROPOSED BUDGET
CAPRON TRAIL COMMUNITY DEVELOPMENT DISTRICT FISCAL YEAR 2026/2027
OCTOBER 1, 2026 - SEPTEMBER 30, 2027

II

REVENUES

FISCAL YEAR 2024/2025 ACTUAL

FISCAL YEAR 2025/2026 BUDGET

FISCAL YEAR 2026/2027 BUDGET

COMMENTS

ADMINISTRATIVE ASSESSMENTS

59,905

57,409

67,660

Expenditures Less Interest & Carryover/.92 Less Direct Bills

MAINTENANCE ASSESSMENTS

288,194

288,194

621,913

Expenditures/.92 Less Direct Bills

FACILITIES & SERVICE AGREEMENT (ADMIN)

2,361

2,361

2,786

Baer LLC: 241.41 Acres X $11.54 = $2,785.77

FACILITIES & SERVICE AGREEMENT (MAINT)

12,845

12,845

27,723

Baer LLC: 241.41 Acres X $114.84= $27,723.52

DIRECT BILL - 2024 EXPANSION AREA (ADMIN)

0

0

0

INTEREST INCOME

4,490

1,800

1,800

Interest Projected At $150.00 Per Month

TOTAL REVENUES

$	367,795

$	362,609

$	721,882

ADMINISTRATIVE EXPENDITURES

SUPERVISOR FEES

0

0

0

No Change From 2025/2026 Budget

FICA TAXES

0

0

0

No Change From 2025/2026 Budget

ENGINEERING

43,890

12,000

22,000

$10,000 Increase From 2025/2026 Budget

MANAGEMENT FEES

24,000

24,000

24,000

$2,000 Per Month

LEGAL FEES

2,042

4,000

4,000

No Change From 2025/2026 Budget

AUDIT FEES

3,400

3,500

3,600

Accepted Amount For 2025/2026 Audit

INSURANCE - LIABILITY

7,531

8,000

8,000

FY 2025/2026 Expenditure Was $7,269

LEGAL ADVERTISING

689

1,150

1,150

No Change From 2025/2026 Budget

POSTAGE AND DELIVERY

139

300

275

$25 Decrease From 2025/2026 Budget

OFFICE SUPPLIES/MISCELLANEOUS

1,926

1,750

1,850

$100 Increase From 2025/2026 Budget

DUES & SUBSCRIPTIONS

175

175

175

No Change From 2025/2026 Budget

WEBSITE MANAGEMENT

1,750

1,750

1,750

No Change From 2025/2026 Budget

ADMINISTRATIVE CONTINGENCY

0

690

515

Administrative Contingency

TOTAL ADMINISTRATIVE EXPENDITURES

85,542

57,315

67,315

MAINTENANCE EXPENDITURES

MOWING

22,608

27,000

27,000

No Change From 2025/2026 Budget

FUEL & OIL

125,065

115,500

125,500

$10,000 Increase From 2025/2026 Budget

AQUATIC MAINTENANCE

14,350

17,565

17,565

No Change From 2025/2026 Budget

OPERATIONS MANAGEMENT

41,196

40,000

40,000

No Change From 2025/2026 Budget

ROADWAYS & CULVERTS

23,290

11,600

16,600

$5,000 Increase From 2025/2026 Budget

CANAL REPAIR & MAINTENANCE

7,474

8,400

8,400

No Change From 2025/2026 Budget

RESERVOIR REPAIR & MAINTENANCE

10,151

10,000

10,000

No Change From 2025/2026 Budget

DRAINAGE ENGINE/PUMP REPAIR & MAINTENANCE

95,447

46,000

56,000

$10,000 Increase From 2025/2026 Budget

MISCELLANEOUS MAINTENANCE

5,626

855

56,600

$55,745 Increase From 2025/2026 Budget

PUMP REPAIRS/LOAN PAY BACK

0

0

200,000

Pump Repairs/Loan Pay Back

SAFETY AND ENVIRONMENTAL RESERVE

0

0

40,000

Safety And Environmental Reserve

TOTAL MAINTENANCE EXPENDITURES

345,207

276,920

597,665

TOTAL EXPENDITURES

$	430,749

$	334,235

$	664,980

REVENUES LESS EXPENDITURES

$	(62,954)

$	28,374

$	56,902

COUNTY APPRAISER & TAX COLLECTOR FEE

(13,107)

(14,187)

(28,451)

Four Percent Of Total Assessment Roll

DISCOUNTS FOR EARLY PAYMENTS

(4,896)

(14,187)

(28,451)

Four Percent Of Total Assessment Roll

EXCESS/ (SHORTFALL)

$	(80,957)

$	-

$	-

CARRYOVER FROM PRIOR YEAR

0

0

0

Carryover From Prior Year

NET EXCESS/ (SHORTFALL)

$	(80,957)

$	-

$	-

Capron Trail Community Development District Assessment Comparison

Fiscal Year 2023/2024
Assessment
	Per Unit	

Fiscal Year 2024/2025
Assessment
	Per Unit	

Fiscal Year 2025/2026
Assessment
	Per Unit	

Fiscal Year 2026/2027
Projected Assessment
	Per Unit	

Administrative (formerly O&M)
	Maintenance	 Total

$

63.00

$

9.78

$

9.78

$

11.54

 $	-	

 $	53.21 

 $	53.21 

 $	114.84 

$

63.00

$

62.99

$

62.99

$

126.38

* Assessments Include the Following :	 4% Discount for Early Payments
2% County Tax Collector Fee
1% County Property Appraiser Fee

 Community Information (Administrative):	

Units (One Unit = 1 Acre) Includes Baer LLC Acres (241.41)
and 2024 Expansion Area (453.99)

6,111.57

On Roll: 5,870.16 Acres - Direct Bill: Baer 241.41

 Community Information (Maintenance):	

Units (One Unit = 1 Acre) Includes Baer LLC Acres (241.41)
On Roll: 5,416.17 Acres - Direct Bill: 241.41

5,657.58

III