Bond Debt

 
In 2017, the District issued bonds totaling $3,625,000 at a 6.0% interest rate and used the net cash proceeds to subsidize the Developer's costs to develop its private land prior to the start of homebuilding activities.

In March 2022, the District issued $4,230,000 in general obligation refunding loans to repay the Series 2017 bonds. The 2022 loans bear a fixed interest rate of 3.13%. Interest is payable each year on June 1st and December 1st, and principal payments are due each year on December 1st. The Series 2022 Loans mature on December 1, 2041. The District may prepay or refinance the Series 2022 loans at any time after December 1, 2026 and no prepayment penalties apply.

In April 2022, the District issued $1,614,000 in subordinate general obligation refunding bonds, the proceeds of which were paid to the
Stock Image- Bond Debt 
Developer. The Developer is the owner of these Series 2022 Subordinate Cash Flow Bonds. The Series 2022 Subordinate Bonds bear a fixed interest rate of 7.00%. Interest is payable each year on June 1st and December 1st, and principal payments are due each year on December 1st. The Series 2022 Subordinate Bonds mature on December 15, 2061. The District may prepay or refinance the Series 2022 Subordinate Bonds at any time after June 1, 2027 subject to prepayment penalties equal to 3% of the redeemed principal amount.

The District’s repayment schedule for its Series 2022 Loans is as follows:  

  Year Ended
December 31

Principal

Interest
Total
Payment Due
  2025 $       152,000
$       119,973 $        271,973
  2026 162,000
115,215 277,215
  2027 167,000 110,145 277,145
  2028 178,000 104,918 282,918
  2029 184,000 99,347 283,247
  2030 195,000 93,588 288,588
  2031 201,000 87,484 288,484
  2032 214,000 81,192 295,192
  2033 220,000 74,495 294,495
  2034 233,000 67,609 300,609
  2035 240,000 60,316 300,316
  2036 254,000 52,803 306,803
  2037 262,000 44,843 306,853
  2038 276,000 36,652 312,652
  2039 285,000 28,014 313,014
  2040 300,000 19,094 319,094
  2041 310,000 9,704 319,704
  Total $  3,833,000 $     1,205,402 $   5,038,402