Willow Creek II	
Community Development District	

Adopted Budget	
FY2027	

Table of Contents

1-2

3-4

5-9

10-11

General Fund

Exhibit A - Shared cost

Narratives

Debt Service Fund Series 2026

12	Assessment Schedule

		
Adopted Budget	
Actuals Thru	
Projected Next	Projected Thru	
Adopted Budget	Estimated Budget	
Description	FY2026	6/30/26	3 Months	9/30/26	FY2027	at Buildout	

REVENUES:

Special Assessments - On Roll	$	- $		- $		- $		- $ 162,431 Special Assessments - Direct Billed		-		-		-		-	260,567 Special Assessments-Sold lots		-	72,000	900	72,900		-
Developer Contribution	825,696	375,292	74,218	449,510	396,773
Interlocal-Governmental Revenue	139,053	98,381	39,639	138,160	172,093 Interest income		-		21		-		21		-
Clubhouse Revenue	-	2,325	500	2,825	-
Carry Forward Surplus	-	-	-	-	-	

$	-
-
- 966,974
-
-
-
-	
TOTAL REVENUES	$	964,749	$	548,019	$	115,257	$	663,417	$	991,864	$	966,974	

EXPENDITURES:

Administrative
Engineering	$	20,000	$	1,800	$	8,200	$	10,000	$	20,000
Attorney	40,000	12,023	7,977	20,000	45,000
Annual Audit	4,900	3,200	-	3,200	3,300
Assessment Administration	2,500	-	-	-	2,500 Arbitrage Rebate		550	-	-	-		550
Dissemination Agent	2,500	-	-	-	2,500
Trustee Fees	4,000	-	-	-	4,000
Management Fees	36,000	27,000	9,000	36,000	36,000
Property Appraiser	150	-	-	-	150
Information Technology	1,000	750	250	1,000	1,000
Website Maintenance	2,000	1,500	500	2,000	2,000
Postage & Delivery	800	93	10	103	500
Insurance General Liability	8,879	7,450	-	7,450	8,195
Printing & Binding	500	-	40	40	500
Legal Advertising	5,000	895	4,105	5,000	5,000
Other Current Charges	1,000	413	180	593	1,000
Office Supplies	100	0	20	20	100
Dues, Licenses & Subscriptions	175	175	-	175	175
First Quarter Operating Capital	253,160	-	-	-	139,684	

$	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
-	
TOTAL ADMINISTRATIVE	$	383,214	$	55,299	$	30,282	$	85,581	$	272,154	$	108,584	

Operations & Maintenance

Field Expenditures

Field Management	$	13,212	$	9,909	$	3,303	$	13,212	$	13,212
Utility-Irrigation	-	4,325	1,800	6,125	4,800
Irrigation Maintenance	4,800	5,803	1,000	6,803	4,800
Landscape Maintenance	176,340	160,830	67,650	228,480	270,600
Mulch	45,000	4,875	5,000	9,875	45,000
Pest Control	1,000	-	-	-	1,000
Lake Maintenance	16,020	20,615	4,905	25,520	19,620
Wetlands/Preserves	5,000	-	-	-	5,000
Pressure Washing	5,000	-	2,000	2,000	5,000
Contingency	10,000	13,801	2,000	15,801	6,400	

$	27,682
4,800
4,800
180,000
- 1,000
22,000
30,000
10,000
105,000	
TOTAL FIELD EXPENDITURES	$	276,372	$	220,158	$	87,658	$	307,816	$	375,432	$	385,282	

Adopted Budget General Fund

Willow Creek II	
Community Development District	
Adopted Budget	
General Fund	

Adopted Budget	
Actuals Thru	
Projected Next	Projected Thru	
Adopted Budget	Estimated Budget	
Description	FY2026	6/30/26	3 Months	9/30/26	FY2027	at Buildout	

Amenity Expenditures
Management Fees	$	82,200	$	61,650	$	20,550	$	82,200	$	82,200
Access Control	2,867	1,124	258	1,382	2,867
Alarm Monitoring	1,020	-	-	-	1,020
Pool Monitoring	1,020	-	-	-	1,020
Utility - Electric	22,800	18,088	5,700	23,788	30,000
Utility - Water & Sewer	7,200	4,215	2,200	6,415	7,200
Cable/Internet Services		2,220		2,790	906		3,697		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	11,745	5,850	17,595	23,400
Landscape Replacement	4,095	1,995	2,100	4,095	4,095
Pest Control	780	585	195	780	819
Pool & Spa Maintenance	24,000	27,479	6,000	33,479	24,720
Repairs and Maintenance	29,485	2,314	7,686	10,000	29,485
Janitorial Maintenance	28,200	20,750	7,050	27,800	28,428 Janitorial Supplies		2,252			-			-			-		2,252 Office Equipment Maintenance		2,662		493		500		993		2,664
Office Supplies/Clubhouse Supplies	 4,000		 -	1,000	 1,000	 4,000 Air Conditioning Maintenance	2,300		-		-		-	2,300 Fitness Equipment Lease		-		-		-		-		- Fitness Equipment Maintenance	5,324	3,148		-	3,148	5,324 Window Cleaning/Pressure Cleaning	5,325		-		-		-	5,325 Porter Service	4,400		-		-		-	4,400
Trash Collection	800	-	-	-	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	-	-	-	25,000	

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 EXPENDITURES	$	305,163	$	191,342	$	78,677	$	270,020	$	344,278	$	473,108	
		
TOTAL EXPENDITURES	$	964,749	$	466,799	$	196,618	$	663,416	$	991,864	$	966,974	
		
EXCESS REVENUES (EXPENDITURES $	-	$	81,221	$	(81,360)  $	-	$	-	$	-	

Assessment Table	

Product	Assessable Units	Total Gross Assessment	FY26
Gross Per Unit	FY27
Gross Per Unit	increase/ (decrease)	Estimated at Buildout	
Platted							
Village C (Phase 1)							
Single Family-40'	126	$	113,400	$	-	$	900.00	$	900.00	$	900.00	
Single Family-50'	66	$	59,400	$	-	$	900.00	$	900.00	$	900.00	
Single Family-60'		0		$	-	$	-	$	900.00	$	900.00	$	900.00	
Total	192						
Unplatted							
Single Family-40'	98	$	88,200	$	-	$	900.00	$	900.00	$	900.00	
Single Family-50'	147	$	132,300	$	-	$	900.00	$	900.00	$	900.00	
Single Family-60'		63		$	56,700	$	-	$	900.00	$	900.00	$	900.00	
Total	308						
Grand Total	500	$	449,998					
Less Collection Fees & Discounts (6%)	 $	27,000 	
Net Assessments	 $	422,998 					

			
	
Shared Cost	Adopted 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	64,704	270,600	
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	$	89,771	$  375,432	

	
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	

			
	
Shared Cost	Adopted 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	5,595	23,400	
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	5,978	25,000	
TOTAL AMENITY	$	82,322	$344,278	
			
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. Service for Landscape maintenance, shrub & detail maintenance, irrigation monitoring & reporting, fertilization & pest control and general property care.	

Phase 1	Description	Vendor	monthly	Total	
	Lawn Maintenance service	Robertson's Lawn	$13,500	$162,000	

Phase 2	Description	Vendor	monthly	Total	
	Lawn Maintenance service	Robertson's Lawn	$9,050	$108,600	
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	Robertson's Lawn	$1,950	$23,400	

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	
Adopted Budget	
Debt Service Series 2026 Capital Improvement Bonds	

Proposed Budget	Actuals Thru	Projected Next	Projected Thru	Proposed Budget	
Description	FY2026	6/30/26	3 Months	9/30/26	FY2027	

REVENUES:

Special Assessments-On Roll	$	-	$	-	$	-	$	-	$	192,820	
Special Assessments-Direct Bill	-	-	-	-	340,725	
Interest Earnings	200	-	200	200	6,650	
Carry Forward Surplus (1)	129,607	-	129,607	129,607	129,607	

TOTAL REVENUES	$	129,807	$	-	$	129,807	$	129,807	$	669,802	

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	$	396,381	$	-	

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

EXCESS REVENUES (EXPENDITURES)	$	526,188	$	-	$	526,188	$	526,188	$	213,740	

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	$	125,956	$	-	$	999.65	$	999.65	
Single Family-50'	66	$	79,172	$	-	$	1,199.58	$	1,199.58	
Single Family-60'		0		$	-	$	-	$	1,399.51	$	1,399.51	
Total	192					

Unplatted						
Village C (Phase 2 and 3)						
Single Family-40'	98	$	97,966	$	-	$	999.65	$	999.65	
Single Family-50'	147	$	176,338	$	-	$	1,199.58	$	1,199.58	
Single Family-60'		63		$	88,169	$	-	$	1,399.51	$	1,399.51	
Total	308					

Grand Total	500	$	567,601	
Less Collection Fees & Discounts (6%)		 $	34,056 	
Net Assessments		 $	533,545 	

Willow Creek II	
Community Development District	
AMORTIZATION SCHEDULE	
Debt Service Series 2026 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	$999.65	$0.00	$999.65	$1,899.65	$0.00	$1,899.65	
Single Family-50'	66	66	$900.00	$0.00	$900.00	$1,199.58	$0.00	$1,199.58	$2,099.58	$0.00	$2,099.58	
Single Family-60'	0	0	$900.00	$0.00	$900.00	$1,399.51	$0.00	$1,399.51	$2,299.51	$0.00	$2,299.51	
Total	192	192		

Unplatted												
Village C (Phase 2 and 3)												
Single Family-40'	98	98	$900.00	$0.00	$900.00	$999.65	$0.00	$999.65	$1,899.65	$0.00	$1,899.65	
Single Family-50'	147	147	$900.00	$0.00	$900.00	$1,199.58	$0.00	$1,199.58	$2,099.58	$0.00	$2,099.58	
Single Family-60'	63	63	$900.00	$0.00	$900.00	$1,399.51	$0.00	$1,399.51	$2,299.51	$0.00	$2,299.51	
Total	308	308		
		
Grand Total	500	500		

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