Willow Creek II	
Community Development District	

Approved Proposed Budget	
FY2027	

Table of Contents

1-3

4-5

6-10

11-12

	General Fund

	Exhibit A - Shared cost

	Narratives

	Debt Service Fund Series 2026

12		Assessment Schedule

Willow Creek II
Community Development District
Approved Proposed Budget General Fund

Description	Approved
Proposed
Budget FY2026	Actuals Thru 5/31/26	Projected Next Projected Thru 4 Months	9/30/26	Approved
Proposed
Budget FY2027	Estimated Budget
at Buildout	
REVENUES:						
Special Assessments - On Roll	$	-	$	-	$	-	$	-	$	162,431	$	-	
Special Assessments - Direct Billed	-	-	-	-	260,567	-	
Special Assessments-Sold lots	-	61,200	9,900	71,100	-	-	
Developer Contribution	825,696	313,857	196,904	510,761	396,773	966,974	
Interlocal-Governmental Revenue**	139,053	83,047	45,511	128,558	172,093	-	
Interest income	-	21	-	21	-	-	
Clubhouse Revenue	-	1,475	1,500	2,975	-	-	
Carry Forward Surplus	-	-	-	-	-	-	
TOTAL REVENUES	$	964,749	$	459,600	$	253,815	$	713,415	$	991,864	$	966,974	

EXPENDITURES:						
Administrative						
Engineering	$	20,000	$	1,800	$	8,200	$	10,000	$	20,000	$	10,000	
Attorney	40,000	10,714	9,286	20,000	45,000	30,000	
Annual Audit	4,900	3,200	-	3,200	3,300	4,900	
Assessment Administration	2,500	-	-	-	2,500	2,000	
Arbitrage Rebate	550	-	-	-	550	550	
Dissemination Agent	2,500	-	-	-	2,500	2,675	
Trustee Fees	4,000	-	-	-	4,000	5,000	
Management Fees	36,000	24,000	12,000	36,000	36,000	38,934	
Property Appraiser	150	-	-	-	150	150	
Information Technology	1,000	667	333	1,000	1,000	1,000	
Website Maintenance	2,000	1,333	667	2,000	2,000	1,605	
Postage & Delivery	800	92	50	142	500	1,200	
Insurance General Liability	8,879	7,450	-	7,450	8,195	7,575	
Printing & Binding	500	-	40	40	500	500	
Legal Advertising	5,000	895	4,105	5,000	5,000	1,000	
Other Current Charges	1,000	370	240	610	1,000	1,220	
Office Supplies	100	0	20	20	100	100	
Dues, Licenses & Subscriptions	175	175	-	175	175	175	
First Quarter Operating Capital	253,160	-	-	-	139,684	-	
TOTAL ADMINISTRATIVE	$	383,214	$	50,697	$	34,941	$	85,637	$	272,154	$	108,584	
Operations & Maintenance						
Field Expenditures						
Field Management	$	13,212	$	8,808	$	4,404	$	13,212	$	13,212	$	27,682	
Utility-Irrigation	-	3,993	2,400	6,393	4,800	4,800	
Irrigation Maintenance	4,800	2,780	2,020	4,800	4,800	4,800	
Landscape Maintenance	176,340	133,935	102,780	236,715	288,340	180,000	
Mulch	45,000	-	45,000	45,000	45,000	-	
Pest Control	1,000	-	333	333	1,000	1,000	
Lake Maintenance	16,020	10,980	6,540	17,520	19,620	22,000	
Wetlands/Preserves	5,000	-	5,000	5,000	5,000	30,000	
Pressure Washing	5,000	-	5,000	5,000	5,000	10,000	
Contingency	10,000	13,801	-	13,801	6,400	105,000	
TOTAL FIELD EXPENDITURES	$	276,372	$	174,297	$	173,477	$	347,774	$	393,172	$	385,282	

Approved
Proposed Budget	
Actuals Thru	
Projected Next	
Projected Thru	Approved Proposed
Budget	Estimated Budget	
Description	FY2026	5/31/26	4 Months	9/30/26	FY2027	at Buildout	

Amenity *
Management Fees	$	82,200	$	54,800	$	27,400	$	82,200	$	82,200
Access Control	2,867	1,038	994	2,032	2,867
Alarm Monitoring	1,020	-	340	340	1,020
Pool Monitoring	1,020	-	340	340	1,020
Utility - Electric	22,800	15,826	8,000	23,826	30,000
Utility - Water & Sewer	7,200	3,625	3,575	7,200	7,200
Cable/Internet Services		2,220		2,488	1,208		3,696		3,600 Telephone			-			-		-			-			- Property Insurance	14,861	20,161		-	20,161	22,177
Property Taxes	-	2,465	-	2,465	2,500
Landscape Maintenance	15,660	10,440	5,220	15,660	20,660
Landscape Replacement	4,095	1,995	5,220	7,215	4,095
Pest Control	780	585	195	780	819
Pool & Spa Maintenance	24,000	23,139	8,000	31,139	24,720
Repairs and Maintenance	29,485	2,314	7,686	10,000	29,485
Janitorial Maintenance	28,200	18,400	9,200	27,600	28,428
Janitorial Supplies	2,252	-	751	751	2,252
Office Equipment Maintenance	2,662	272	400	672	2,664
Office Supplies/Clubhouse Supplies	4,000	-	400	400	4,000
Air Conditioning Maintenance	2,300	-	2,300	2,300	2,300 Fitness Equipment Lease		-	-		-		-		- Fitness Equipment Maintenance	5,324	-	5,324	5,324	5,324
Window Cleaning/Pressure Cleaning	5,325	3,148	-	3,148	5,325
Porter Service	4,400	-	1,467	1,467	4,400
Trash Collection	800	-	267	267	800
Special Events	18,682	-	18,682	18,682	18,682
Holiday Lighting	13,010	9,900	-	9,900	10,000 Contingency		-		-	-		-		-
Capital Outlay	2,440	-	2,440	-
Capital Reserve	10,000	-	-	-	10,000	

100.00%
$	100,000
2,867
1,638
12,831
27,847
20,066
3,686
3,522
19,636
- 26,823
4,095
819
34,399
29,485
50,000
2,252
2,662
6,962
2,293
6,143
5,324
4,423
819
12,285
18,682
49,399
12,150
- 12,000	
TOTAL AMENITY *	$	305,163	$	173,036	$	106,967	$	280,003	$	326,538	$	473,108	
		
TOTAL EXPENDITURES	$	964,749	$	398,030	$	315,385	$	713,415	$	991,864	$	966,974	
		
EXCESS REVENUES (EXPENDITURES  $	-	$	61,570	$	(61,570)  $	-	$	-	$	-	
*Amenity was transferred in February 2025 from Willow Creek CDD.
** Interlocal-Governmental Expense		
	at Buildout	
Net Assessments Collection Fees & Discounts (6%)
Gross Assessments
No. of Units Per Unit Assessments (Net)
Per Unit Assessments (Gross/tax bill))	$	966,974
61,722	
	$  1,028,695
1,143
$	846.00
$	900.00	

Approved Proposed Budget	

Actuals Thru	

Projected Next	

Projected Thru	Approved Proposed Budget	
Estimated Budget	
Description	FY2026	5/31/26	4 Months	9/30/26	FY2027	at Buildout	

Assessment Table

Product	Assessable Units	Total Gross Assessment	FY26
Gross Per Unit	FY27
Gross Per Unit	increase/ (decrease)	

Platted						
Village C (Phase 1)						
Single Family-40'	126	$	113,400	$	-	$	900.00	$	900.00	
Single Family-50'	66	$	59,400	$	-	$	900.00	$	900.00	
Single Family-60'		0		$	-	$	-	$	900.00	$	900.00	
Total	192					

Unplatted						
Single Family-40'	98	$	88,200	$	-	$	900.00	$	900.00	
Single Family-50'	147	$	132,300	$	-	$	900.00	$	900.00	
Single Family-60'		63		$	56,700	$	-	$	900.00	$	900.00	
Total	308					

Grand Total	500	$	449,998	
Less Collection Fees & Discounts (6%)		 $	27,000 	
Net Assessments		 $	422,998 	

			
		Approved	
	Shared Cost	Proposed	
		Budget	
Description	FY2027	FY2027	
	23.91%		
Special Assessments - On Roll	$	-	$	-	
Special Assessments - Direct	-	-	
Developer Contribution	-	-	
Interlocal-Governmental Revenue	-	172,093	
Carry Forward Surplus	-	-	
TOTAL REVENUES	$	-	$ 172,093	

Administrative			
Supervisor Fees	$	-	$	-	
FICA Taxes	-	-	
Engineering	-	-	
Attorney	-	-	
Annual Audit	-	-	
Assessment Administration	-	-	
Arbitrage Rebate	-	-	
Dissemination Agent	-	-	
Trustee Fees	-	-	
Management Fees	-	-	
Property Appraiser	-	-	
Information Technology	-	-	
Website Maintenance	-	-	
Postage & Delivery	-	-	
Insurance General Liability	-	-	
Printing & Binding	-	-	
Legal Advertising	-	-	
Other Current Charges	-	-	
Office Supplies	-	-	
Dues, Licenses & Subscriptions	-	-	
TOTAL ADMINISTRATIVE	$	-	$	-	
Operations & Maintenance			
Field Expenditures			
Field Management	$	3,159	$	13,212	
Utility-Irrigation	1,148	4,800	
Irrigation Maintenance	1,148	4,800	
Landscape Maintenance	68,946	288,340	
Mulch	10,760	45,000	
Pest Control	239	1,000	
Lake Maintenance	4,691	19,620	
Wetlands/Preserves	1,196	5,000	
Pressure Washing	1,196	5,000	
Contingency	1,530	6,400	
TOTAL FIELD EXPENDITURES	$	94,013	$ 393,172	

	
Estimated Budget
at Buildout	

$	274,104
- 692,870
-
-	
$	966,974	

$	-
- 10,000
30,000
4,900
2,000
550
2,675
5,000
38,934
150
1,000
1,605
1,200
7,575
500
1,000
1,220
100
175	
$	108,584	

$	27,682
4,800
4,800
180,000
- 1,000
22,000
30,000
10,000
105,000	
$	385,282	

			
		Approved	
	Shared Cost	Proposed	
		Budget	
Description	FY2027	FY2027	
	23.91%		

Amenity 			
Management Fees	$	19,655	$	82,200	
Access Control	686	2,867	
Alarm Monitoring	244	1,020	
Pool Monitoring	244	1,020	
Utility - Electric	7,173	30,000	
Utility - Water & Sewer	1,722	7,200	
Cable/Internet Services	861	3,600	
Telephone	-	-	
Property Insurance	5,303	22,177	
Property Taxes	598	2,500	
Landscape Maintenance	4,940	20,660	
Landscape Replacement	979	4,095	
Pest Control	196	819	
Pool & Spa Maintenance	5,911	24,720	
Repairs and Maintenance	7,050	29,485	
Janitorial Maintenance	6,798	28,428	
Janitorial Supplies	538	2,252	
Office Equipment Maintenance	637	2,664	
Office Supplies/Clubhouse Supplies	956	4,000	
Air Conditioning Maintenance	550	2,300	
Fitness Equipment Lease	-	-	
Fitness Equipment Maintenance	1,273	5,324	
Window Cleaning/Pressure Cleaning	1,273	5,325	
Porter Service	1,052	4,400	
Trash Collection	191	800	
Special Events	4,467	18,682	
Holiday Lighting	2,391	10,000	
Contingency	-	-	
Capital Outlay	-	-	
Capital Reserve	2,391	10,000	
TOTAL AMENITY	$	78,080	$326,538	
			
TOTAL EXPENDITURES	$ 172,093	$ 719,710	

	
Estimated Budget
at Buildout	

$	100,000
2,867
1,638
12,831
27,847
20,066
3,686
3,522
19,636
- 26,823
4,095
819
34,399
29,485
50,000
2,252
2,662
6,962
2,293
6,143
5,324
4,423
819
12,285
18,682
49,399
12,150
- 12,000	
$	473,108	
	
$	966,974	

REVENUES	

Special Assessments-Direct	
The District is levying platted lots direct to builder to fund general operating expenditures for the Fiscal Year.	
Developer Contribution	
The District entered into a funding agreement with the developer to fund all general operating expenditures for the Fiscal Year	
Interlocal-Governmental Revenue	
Interlocal & Cost Share Agreement with Willow Creek CDD to reimburse for Field and Amenity expenditures 23.91%.	
Clubhouse Revenue	
The District will collect fees for room rental of the amenity center.	

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.	
Trustee Fees	
The District bonds will be held and administered by a Trustee. This represents the trustee annual fee.	
Management Fees	
The District receives Management, Accounting and Administrative services as part of a Management Agreement with Governmental Management Services-CF, LLC. The budgeted amount for the fiscal year is based on the contracted fees outlined in Exhibit "A" of the Management Agreement.	
Property Appraiser	
The Brevard County Board of Commissioners provides the District with a listing of the legal description of each property parcel within the District boundaries, and the names and addresses of the owners of such property. The District reimburses the Board of Commissioners for necessary administrative costs incurred to provide this service. Per the Florida Statutes, administrative costs shall include, but not be limited to, those costs associated with personnel, forms, supplies, data processing, computer equipment,
postage, and programming. The budget for Board of Commissioners costs was based on a unit price per parcel.	

Expenditures - Administrative (continued)				
Information Technology				
The District processes all of its financial activities, i.e. accounts payable, financial statements, etc. on a main frame computer leased by GMS-CF, 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-CF, LLC and updated monthly.	
Postage and Delivery				
Actual postage and/or freight used for District mailings including agenda packages, vendor checks and other correspondence.	
Expenditures - Administrative (continued)				
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 and Binding				
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	
Other Current Charges				
This includes monthly bank charges and any other miscellaneous expenses that incur during the year.	
Office Supplies				
Supplies used in the preparation and binding of agenda packages, required mailings, and other special projects.	
Due, Licenses & Subscriptions				
The District is required to pay an annual fee to the Florida Department of Commerce for $175.	
First Quarter Operating Capital				
To pay invoices for the 1st quarter of the Fiscal Year.				
Expenditures – Field				
Field Management				
The District has contract CALM, to manage and operate the district.	
Description	Vendor	monthly	Total	
Field operations	CALM	$1,101	$13,212	
Utility-Irrigation				
Cost for irrigation throughout the district				
Location	Vendor	monthly	Total	
2003 WILLOW CREEK BLVD	FPL	$400	$4,800	
Irrigation Maintenance			
Cost to maintain the irrigation system throughout the district.			

Expenditures – Field (continued)	
Landscape Maintenance	
The district has contract with Robertson's Lawn Service to maintain the landscape of Phase 1 and 2.	

Phase 1	Description	Vendor	monthly	Total	
	Lawn Maintenance service (38)	Robertson's Lawn	$11,695	$140,340	
	Monthly irrigation checks	Robertson's Lawn	900	10,800	
	Mulch (2)	Robertson's Lawn	1,500	18,000	
	Annual Flowers (3)	Robertson's Lawn	150	1,800	
	Entrance Turf and Shrub fertilizer (4)	Robertson's Lawn	450	5,400	
	Total		$14,695	$176,340	

Phase 2	Description	Vendor	monthly	Total	
	Lawn Maintenance service (38)	Robertson's Lawn	$7,550	$90,600	
	Monthly irrigation checks	Robertson's Lawn	500	6,000	
	Mulch (2)	Robertson's Lawn	0	0	
	Annual Flowers (3)	Robertson's Lawn	0	0	
	Entrance Turf and Shrub fertilizer (4)	Robertson's Lawn	450	5,400	
	Contingency			10,000	
	Total		$8,500	$112,000	
Mulch					
The district has contract with Robertson's Lawn Service to maintain the mulch through out the district.	
Pest Control					
Cost for pest control throughout the district’s common area.	
Lake Maintenance	
The district has a proposal with Solitude Lake Management for maintenance of algae, border grass and invasive exotic plant control for
13 lakes, 1 retention pond and 3 fountains (2 fountains to be added).	
	Description	Vendor	monthly	Total	
	Lake Management	Solitude Lake Mgmt.	$1,635	$19,620	

Wetlands/Preserves	
Cost for wetlands/preserves maintenance.	
Pressure Washing	
Cost to pressure wash district’s common area infrastructure.	
Contingency	
Any other miscellaneous expenses that are incurred during the year.	

Expenditures – Amenity				
Management Fees				
The District contracted CALM to manage the Amenity for 32 hours per week.	
Description	Vendor	monthly	Total	
Amenity Mgmt.	CALM	$6,850	$82,200	
Access Control				
The District contracted with Strada Security to monitor the Amenity.	
Description	Vendor	monthly	Total	
Security System Monitoring at Amenity	Strada Security	$86	$1,032	
Contingency	Strada Security		$1,835	
	Total	$86	$2,867	
Alarm Monitoring				
Cost for fire alarm monitoring.				
Pool Monitoring				
Cost for security system at the community pool.				
Utilities - Electric				
FPL electric meters for the Clubhouse and pool.				
Location	Vendor	monthly	Total	
1756 Pecorino Ct Clubhouse	FPL	$790	$9,480	
1756 Pecorino CT Pool	FPL	$1,710	$20,520	
	Total	$2,500	$30,000	
Utilities - Water and Sewer				
Cost for water and sewer at the Clubhouse.				
Location	Vendor	monthly	Total	
1756 Pecorino Ct	City of Titusville	$600	$7,200	
Cable/Internet Service				
Cost for cable/TV and internet service at the Clubhouse.				
Location	Vendor	monthly	Total	
1756 Pecorino Ct	Spectrum	$300	$3,600	
Property Insurance				
The District's Property Liability Insurance policy is with Florida Insurance Alliance. Florida Insurance Alliance specializes in providing insurance coverage to governmental agencies	
Property Taxes				
Non-ad valorem taxes the District incurs relating to the amenity center location.	
Landscape Maintenance				
The District contracted Robertson's Lawn Service to maintain the lawn through the amenity area.	
Description	Vendor	monthly	Total	
Lawn Maintenance service (38)	Robertson's Lawn	$1,305	$15,660	
Contingency			$5,000	
	Total	$1,305	$20,660	

Expenditures – Amenity (continued)				
Landscape Replacement				
The District contracted Robertson's Lawn Service replace seasonal flowers, mulch, and trees	
Pest Control				
The District contracted Massey Services for pest control around the clubhouse.	
Description	Vendor	Quarterly	Total	
Pest control	Massey Services	$205	$819	
Pool & Spa Maintenance				
The District contracted with Loggins Pools LLC to maintain the pool 3 times weekly to vacuuming, scrubbing walls, scrubbing tiles, netting debris, emptying skimmer and baskets and cleaning filters.	
Description	Vendor	monthly	Total	
Pool service	Loggins Pools LLC	$2,060	$24,720	
Repairs and Maintenance				
Cost for general repairs and maintenance of the clubhouse.				
Janitorial Maintenance				
The District contracted Clean Star Services of Central Florida Inc to clean the Kitchen, bar area, Gym, drinking fountains, exterior patio,	
Description	Vendor	monthly	Total	
Cleaning service 3 times a week	CSS	$2,369	$28,428	
Janitorial Supplies			
Cost for cleaning supplies.			
Office Equipment Maintenance			
Cost for office equipment maintenance.			
Office/Clubhouse Supplies			
Cost for office/clubhouse supplies.			
Cost for the clubhouse A/C unit.			
Fitness Equipment Lease			
Cost to lease fitness equipment.			
Fitness Equipment Maintenance			
Cost for equipment maintenance.			
Window Cleaning/Pressure Cleaning			
Cost to cleaning and pressure wash windows and clubhouse infrastructure.			
Porter Service			
Cost for repairing, cleaning, hand cleaning trash, and litter, disinfecting areas when needed.			
Trash Collection			
The District will contract with a waste management company to collect the trash at clubhouse	.		
Special Events			
Cost for special events			
Holiday Lighting			
Cost for Holiday Lighting at Clubhouse.			
Contingency			
Any other miscellaneous expenses that are incurred during the year.			
Capital Reserves			
Capital Reserve for future projects.			

Willow Creek II	
Community Development District	
Approved Proposed Budget	
Debt Service Series 2025 Capital Improvement Bonds	

Adopted
Budget	Actuals Thru	Projected Next	Projected Thru	Proposed
Budget	
Description	FY2026	5/31/26	4 Months	9/30/26	FY2027	

REVENUES:

Special Assessments-On Roll	$	-	$	-	$	-	$	-	$	192,888	
Special Assessments-Direct Bill	-	-	-	-	340,844	
Interest Earnings	-	-	-	-	6,650	
Carry Forward Surplus (1)	-	-	129,607	129,607	129,607	

TOTAL REVENUES	$	-	$	-	$	129,607	$	129,607	$	669,989	

EXPENDITURES:

Interest - 11/01	$	-	$	-	$	-	$	-	$	129,607	
Interest - 05/01	-	-	-	-	206,454	
Principal - 05/01	-	-	-	-	120,000	

TOTAL EXPENDITURES	$	-	$	-	$	-	$	-	$	456,062	

Other Sources/(Uses)

Bond Proceed	$	-	$	-	$	396,381	$	396,381	$	-	

TOTAL OTHER SOURCES/(USES)	$	-	$	-	$	396,381	$	396,381	$	-	

EXCESS REVENUES (EXPENDITURES)	$	-	$	-	$	525,988	$	525,988	$	213,927	

Interest Due 11/1/27	$	204,054	

(1) Carry Forward is Net of Reserve Requirement

Assessment Table

Product	Assessable Units	Total Gross Assessment	FY26
Gross Per Unit	FY27
Gross Per Unit	increase/ (decrease)	

Platted						
Village C (Phase 1)						
Single Family-40'	126	$	126,000	$	-	$	1,000.00	$	1,000.00	
Single Family-50'	66	$	79,200	$	-	$	1,200.00	$	1,200.00	
Single Family-60'		0		$	-	$	-	$	1,400.00	$	1,400.00	
Total	192					

Unplatted						
Village C (Phase 2 and 3)						
Single Family-40'	98	$	98,000	$	-	$	1,000.00	$	1,000.00	
Single Family-50'	147	$	176,400	$	-	$	1,200.00	$	1,200.00	
Single Family-60'		63		$	88,200	$	-	$	1,400.00	$	1,400.00	
Total	308					

Grand Total	500	$	567,800	
Less Collection Fees & Discounts (6%)		 $	34,068 	
Net Assessments		 $	533,732 	

Willow Creek II	
Community Development District	
AMORTIZATION SCHEDULE	
Debt Service Series 2025 Capital Improvement Bonds	

Period	Outstanding Balance	Coupons	Principal	Interest	Annual Debt Service	

07/08/26	$	7,875,000	4.000%	$	-	$	-	$	-	
11/01/26	7,875,000	4.000%	-	129,607	129,607	
05/01/27	7,875,000	4.000%	120,000	206,454		
11/01/27	7,755,000	4.000%	-	204,054	530,509	
05/01/28	7,755,000	4.000%	125,000	204,054		
11/01/28	7,630,000	4.000%	-	201,554	530,609	
05/01/29	7,630,000	4.000%	130,000	201,554		
11/01/29	7,500,000	4.000%	-	198,954	530,509	
05/01/30	7,500,000	4.000%	135,000	198,954		
11/01/30	7,365,000	4.000%	-	196,254	530,209	
05/01/31	7,365,000	4.000%	140,000	196,254		
11/01/31	7,225,000	4.000%	-	193,454	529,709	
05/01/32	7,225,000	4.300%	145,000	193,454		
11/01/32	7,080,000	4.300%	-	190,337	528,791	
05/01/33	7,080,000	4.300%	155,000	190,337		
11/01/33	6,925,000	4.300%	-	187,004	532,341	
05/01/34	6,925,000	4.300%	160,000	187,004		
11/01/34	6,765,000	4.300%	-	183,564	530,569	
05/01/35	6,765,000	4.300%	170,000	183,564		
11/01/35	6,595,000	4.300%	-	179,909	533,474	
05/01/36	6,595,000	4.300%	175,000	179,909		
11/01/36	6,420,000	4.300%	-	176,147	531,056	
05/01/37	6,420,000	5.250%	185,000	176,147		
11/01/37	6,235,000	5.250%	-	171,291	532,438	
05/01/38	6,235,000	5.250%	195,000	171,291		
11/01/38	6,040,000	5.250%	-	166,172	532,463	
05/01/39	6,040,000	5.250%	205,000	166,172		
11/01/39	5,835,000	5.250%	-	160,791	531,963	
05/01/40	5,835,000	5.250%	215,000	160,791		
11/01/40	5,620,000	5.250%	-	155,147	530,938	
05/01/41	5,620,000	5.250%	225,000	155,147		
11/01/41	5,395,000	5.250%	-	149,241	529,388	
05/01/42	5,395,000	5.250%	240,000	149,241		
11/01/42	5,155,000	5.250%	-	142,941	532,181	
05/01/43	5,155,000	5.250%	250,000	142,941		
11/01/43	4,905,000	5.250%	-	136,378	529,319	
05/01/44	4,905,000	5.250%	265,000	136,378		
11/01/44	4,640,000	5.250%	-	129,422	530,800	
05/01/45	4,640,000	5.250%	280,000	129,422		
11/01/45	4,360,000	5.250%	-	122,072	531,494	
05/01/46	4,360,000	5.250%	295,000	122,072		
11/01/46	4,065,000	5.250%	-	114,328	531,400	
05/01/47	4,065,000	5.625%	310,000	114,328		
11/01/47	3,755,000	5.625%	-	105,609	529,938	
05/01/48	3,755,000	5.625%	330,000	105,609		
11/01/48	3,425,000	5.625%	-	96,328	531,938	
05/01/49	3,425,000	5.625%	350,000	96,328		
11/01/49	3,075,000	5.625%	-	86,484	532,813	
05/01/50	3,075,000	5.625%	370,000	86,484		
11/01/50	2,705,000	5.625%	-	76,078	532,563	
05/01/51	2,705,000	5.625%	390,000	76,078		
11/01/51	2,315,000	5.625%	-	65,109	531,188	
05/01/52	2,315,000	5.625%	415,000	65,109		
11/01/52	1,900,000	5.625%	-	53,438	533,547	
05/01/53	1,900,000	5.625%	435,000	53,438		
11/01/53	1,465,000	5.625%	-	41,203	529,641	
05/01/54	1,465,000	5.625%	460,000	41,203		
11/01/54	1,005,000	5.625%	-	28,266	529,469	
05/01/55	1,005,000	5.625%	490,000	28,266		
11/01/55	515,000	5.625%	-	14,484	532,750	
05/01/56	515,000	5.625%	515,000	14,484	529,484	
TOTAL			$	7,875,000	$	8,188,092	$	16,063,092	

Willow Creek II
Community Development District
Non-Ad Valorem Assessments Comparison 2026-2027

Neighborhood	O&M Units	Bonds 2026
Units	
Annual Maintenance Assessments	
Annual Debt Assessments	
Total Assessed Per Unit	
	
FY2027	
FY2026	Increase/ (decrease)	
FY2027	
FY2026	Increase/ (decrease)	
FY2027	
FY2026	Increase/ (decrease)	

Platted												
Village C (Phase 1)												
Single Family-40'	126	126	$900.00	$0.00	$900.00	$1,000.00	$0.00	$1,000.00	$1,900.00	$0.00	$1,900.00	
Single Family-50'	66	66	$900.00	$0.00	$900.00	$1,200.00	$0.00	$1,200.00	$2,100.00	$0.00	$2,100.00	
Single Family-60'	0	0	$900.00	$0.00	$900.00	$1,400.00	$0.00	$1,400.00	$2,300.00	$0.00	$2,300.00	
Total	192	192		

Unplatted												
Village C (Phase 2 and 3)												
Single Family-40'	98	98	$900.00	$0.00	$900.00	$1,000.00	$0.00	$1,000.00	$1,900.00	$0.00	$1,900.00	
Single Family-50'	147	147	$900.00	$0.00	$900.00	$1,200.00	$0.00	$1,200.00	$2,100.00	$0.00	$2,100.00	
Single Family-60'	63	63	$900.00	$0.00	$900.00	$1,400.00	$0.00	$1,400.00	$2,300.00	$0.00	$2,300.00	
Total	308	308		
		
Grand Total	500	500		

Page 13