Copper Oaks
	Community Development District	

www.copperoakscdd.com

Robert Hillard, Chairman Jeff Ocean, Vice Chairman
Gary Longardo, Assistant Secretary Timothy Murphy, Assistant Secretary

May 20, 2026

Seat 1: Robert Hillard – (C.)		
Seat 4: Jeff Ocean – (V.C.)		
Seat 2: Gary Longardo – (A.S.)		
Seat 5: Open Seat		
Seat 3: Timothy Murphy – (A.S.)		

Copper Oaks
Community Development District
Agenda

Wednesday	Copper Oaks Clubhouse
May 20, 2026	20699 Three Oaks Parkway, Estero, Florida 5:00p.m.		Join the meeting now
Meeting ID: 222 753 899 549 65 and Passcode: c84nw2oC
1 872-240-4685 and Phone Conference ID: 347 769 317#

Roll Call

Organizational Matters
Consideration of Appointment of Supervisor(s) to Unexpired Term(s) of Office – Seat #5 (11/2028)

Oath of Office for Elected/Newly Appointed Supervisor(s) – Page 4

Election of Officer(s)

Approval of the Minutes of the March 18, 2026 Meeting – Page 5

Public Hearing to Adopt the Fiscal Year 2027 Budget – Page 13
Motion to Open the Public Hearing
Public Comment and Discussion
Consideration of Resolution #2026-02 Annual Appropriation Resolution – Page 21
Consideration of Resolution #2026-03 Levy of Non Ad Valorem Assessments – Page 24
Motion to Close the Public Hearing
Staff Reports
Attorney

Engineer

Property Manager

Manager
Consideration of Proposed Fiscal Year 2027 Meeting Schedule – Page 33

Form 1 Financial Disclosure Due July 1, 2026 – Page 34

Reminder to Complete Annual Ethics Training by December 31, 2026

Number of Registered Voters in the District – 513 – Page 35

Final – Approval of the FY2025 – FY2026 Report Performance Measures and Standards as Required by Florida Statute 189.069 – Page 36

Consideration of FY2026 – FY2027 Performance Measures and Standards as Required by Florida Statute 189.069 – Page 41

Financial Reports
Approval of Check Run Summary – Page 46

Approval of Unaudited Financials – Page 51

Supervisors Requests and Audience Comments

Adjournment

Meetings are open to the public and may be continued to a time, date and place certain. For more information regarding this CDD please visit the website: http://www.copperoakscdd.com

Oath of Office

I, 	 a resident of the State of Florida and citizen of the United States of America, and being a Supervisor of the Copper Oaks Community Development District and a recipient of public funds on behalf of the District, do hereby solemnly swear or affirm that I will support the Constitution of the United States and of the State of Florida, and will faithfully, honestly and impartially discharge the duties devolving upon me in the office of Supervisor of the Copper Oaks Community Development District, 		County, Florida.
Signature: 	 Mailing Address: 	

County of Residence: 	 Telephone #: 	 E-mail: 	 Date: 	

Sworn	to	(or	affirmed)	before	me	this			day	of		,	by
	 whose signature appears hereinabove.

Notary Public State of Florida

Print Name

My Commission expires

Personally known 	 or produced identification 	 Type of identification		

MINUTES OF MEETING COPPER OAKS
COMMUNITY DEVELOPMENT DISTRICT
The regular meeting of the Board of Supervisors of the Copper Oaks Community Development District was held on Wednesday, March 18, 2026, at 5:00 p.m. at 20699 Three Oaks Parkway, Estero, Florida.

Present and constituting a quorum were:

Robert Hillard	Chairman
Jeff Ocean	Vice Chairman
Gary Longardo	Assistant Secretary

Also present were:

Paul Winkeljohn	District Manager
Michael Pawelczyk	District Counsel (by phone)
Josh Evans	District Engineer (by phone)

FIRST ORDER OF BUSINESS	Roll Call
Mr. Winkeljohn called the meeting to order and called the roll.

SECOND ORDER OF BUSINESS	Organizational Matters
Mr. Winkeljohn: Let’s go through the basics for your meeting today, you do still have an open seat, is there any person to appoint, or we can table this?
Mr. Ocean: Not yet.
Mr. Winkeljohn: Alright, understood. Mr. Ocean: Let’s table it.

THIRD ORDER OF BUSINESS	Approval of the Minutes of the
April 23, 2025 Meeting
Mr. Winkeljohn: The minutes from the April 23rd meeting have been circulated, if those are in order a motion to approve would be great.

March 18, 2026	Copper Oaks CDD

On MOTION by Mr. Ocean seconded by Mr. Longardo with all in favor, the Minutes of the April 23, 2025, Meeting were approved.

FOURTH ORDER OF BUSINESS	Consideration	of	Resolution
#2026-01 Approving the Proposed Fiscal Year 2027 Budget and Setting the Public Hearing
Mr. Winkeljohn: As you know we always have this meeting at this of the year to start the budget process and resolution #2026-01 is your current proposed budget, no changes from the current is the better way to say it. What we want to do is take any input obviously if you have something, and I don’t know of anything, that would change the budget. Right now I think it’s been the same for quite a while and we have our project fund so staff recommends no change. If that’s the case, the next part is to discuss when to hold the adoption hearing, and we could put it in on May 20th, this time and location if that’s acceptable, or after that.
Mr. Ocean: I’m looking at my calendar right now and I think it’s fine, May 20th is

fine.

Mr. Winkeljohn: Ok, alright.
Mr. Ocean: Everybody here said that’s fine.
Mr. Winkeljohn:  Ok, great, thank you.  Is there a motion to approve resolution

#2026-01 setting the date as discussed, May 20th.

On MOTION by Mr. Longardo seconded by Mr. Ocean with all in favor, Resolution #2026-01 approving the Proposed Fiscal Year Budget and setting the Public Hearing on May 20, 2026 at 5:00
p.m. at 20699 Three Oaks Parkway, Estero, Florida was approved.

FIFTH ORDER OF BUSINESS	Consideration	of	Engagement
Letter with Grau & Associates to perform the Audit for Fiscal Year Ending September 30, 2025
Mr. Winkeljohn: Item No. 5 is your engagement letter with your auditor, as you know we picked the auditor for a bunch of years through the audit selection committee

March 18, 2026	Copper Oaks CDD

process, each year you approved the engagement letter with the auditor by motion, is there such a motion.

On MOTION by Mr. Ocean seconded by Mr. Longardo with all in favor, accepting the engagement letter with Grau & Associates to perform the audit for Fiscal Year ending September 30, 2025 was approved.

SIXTH ORDER OF BUSINESS	Acceptance of Audit for Fiscal
Year Ending September 30, 2025
Mr. Winkeljohn: And the good news is we went ahead on your behalf and had the audit started and it’s already finished and that ended fiscal year 2025. The audit is a clean audit, you guys have absolutely no indications of any financial issues that were reported in the audit, so congratulations there. Your job as a Board is to accept it as a record by motion.

On MOTION by Mr. Longardo seconded by Mr. Ocean with all in favor, accepting the audit for Fiscal Year ending September 30, 2025 was approved.

SEVENTH ORDER OF BUSINESS	Discussion	of	Procedures	for
the General Election
Mr. Winkeljohn: The next thing, and give me just a second, the Supervisor of Election process has started, and let me go over the seats that are proposed to go on the ballot. Alright, so as you know you have two seats that are up for election, and you probably know this, so Rob’s seat and Tim Murphy’s seat, seats #1 and #3 are up for election. The qualification period as you may remember is an odd week in June, so that would be June 8th through June 12th, and this is also in your agenda PDF that was emailed to you. It has the phone number, you can call them, and prearrange your candidacy but, the real trick is to make sure you’re in the right seat, so Rob, you’re seat #1, that’s easy to remember but, you don’t want to qualify or sign up for the wrong seat.
Mr. Hillard: Thank you.

March 18, 2026	Copper Oaks CDD

Mr. Winkeljohn: Ok, and if you have any questions about that you can just reach to me, I’ll help you with whatever you need, but you guys are pros, you’ve done a few times now.

EIGHTH ORDER OF BUSINESS	Staff Reports
Mr. Winkeljohn: Item No. 8 is staff reports, and our attorney, Mr. Pawelczyk is online with us as well, so Mike how are you?

Attorney – Consideration of Request for Adjustment to District Counsel Fee Structure
Mr. Pawelczyk: I’m good. Just a couple of items for you, so number one would be your Form 1s, I know we’ll meet in May and we’ll remind you then but, that Form 1 will be due July 1st, and we do it online if you have any questions just let us know, either Paul’s office can help you get into your account, and all of you have done this before so it should be relatively easy to file that this year. Part of that requirement, since we haven’t met since April of last year is you need to also do your ethics training, just like you did last year and that can be completed sometime within this calendar of 2026, and assuming you did the one for 2025 you’ll report that you did complete it as part of your Form 1 filing for 2025. The last item I have is we are going through as an office and a firm to update our fee schedules and for this District, last time we updated our fee structure it was in 2023, we try to look at this every 3 years and I think our current rate is $275 per hour for partners, and $225 an hour for associates, we’re proposing to increase that to $300 per hour for partners and $250 an hour for associates. That increase would not go into effect until the next fiscal year which starts October 1, 2026, so there will be no impact to this year’s budget, in fact there’s not as much activity on a District like Copper Oaks as there are on some others, so we don’t expect this to be any impact on your next year’s budget as well. I think Paul can attest that these rates are still significantly lower than any other CDD counsel in the state and we’re better than everybody else, at least in my opinion. So, if anyone has any questions we can discuss this at the May meeting if you don’t want to approve it today, that’s fine, but I would like you to consider it today if you want to, or we can always

March 18, 2026	Copper Oaks CDD

move it to the May meeting if you want to, so however you all want to proceed is fine with me. Are there any questions?
Mr. Ocean: No, and I just took a straw vote here and everybody here is fine with accepting it right now.
Mr. Pawelczyk: So, the motion would be to accept the fee adjustment would be in order.

On MOTION by Mr. Ocean seconded by Mr. Longardo with all in favor, accepting the request for adjustment to District Counsel fee structure effective October 1, 2026 was approved.

Engineer
Mr. Winkeljohn: We have Josh here, he was able to join us today for the engineer’s report and I am very excited about his update, so go ahead Josh.
Mr. Evans: Ok, and I’ve been your CDD engineer for I don’t know at least 10 years and one of the things we’ve always struggled with is the ditch for the outfall location that runs east/west on the south side of the property, and it always had limited conveyance and erosion issues, then in addition to that when the water gets out to Three Oaks, the Three Oaks swale was smaller than the swale that conveyed it, and higher, so it never really had good discharge features. Parallel to that, are firm is the stormwater management engineer from the Village of Estero, we did a stormwater master plan in 2017 and identified the area in and around Copper Oaks to need more regional flood storage because if you were around during Irma we all saw what that can do and how long the water stays up. So, the Village of Estero is very proactive, they went out and one thing I know we didn’t like was the school property but, the Village of Estero went out and bought the property with the intention of making it a regional stormwater lake. So, they let us on that land, and my firm is working on a permit to collect the conveyance for Copper Oaks, Villagio, and a couple of other things and let that water go into the regional lake, and then not only that, we’re doing an improvement to the swale on Three Oaks that will actually enclose it, an underground box culvert and send that south to Corkscrew Road. So, not only are you going to have to the south of you a big lake that’s going to look really nice, we’re no longer going to use the

March 18, 2026	Copper Oaks CDD

conveyance swale that runs along your property line, and then the discharge features, the hydrology is going to be highly improved so when you have a storm event the stages are down anywhere from different locations to half a foot to a foot for you 100 year flood elevation, so it has regional benefits to Villagio and everyone around you but, when we were putting this in I had a special interest and excitement knowing that the improvements it would make to Copper Oaks. So, we’re in the process, we discussed our permit with South Florida Water Management and we still have about another 9 months of permitting to get it finalized but, it’s squarely underway and I don’t expect anything to stop it from happening.
Mr. Hillard: Josh, this is Rob Hillard and I think we’ve spoken numerous times about that swale and the effects it’s had on my home, just out of curiosity when you say we won’t be using that any longer, that will mean if we chose to we can just fill that in?
Mr. Evans: Yes, when we get closer to design of that specific component for the Village we’ll have to figure out how that ties in to what the Village has and yes, we would probably backfill it as part of the Village of Estero project and leave like a small depressional area that catches the yard drainage and things like that but, it won’t be your outfall.
Mr. Hillard: Ok, and that was the next thing I was going to say is, we are ok with, and I know they’re going to dig a lake over there, or two lakes, I believe it was, so they’re going to need to put some of that material and if they want to put it in that swale, we’re more than ok with that.
Mr. Evans: Well, we have a lot of excess dirt and I know a guy, and that might just happen.
Mr. Hillard: That sounds good.
Mr. Ocean: Josh, what do you think the timing is? Mr. Evans: It’s probably a year out from construction. Mr. Ocean: Ok.
Mr. Evans: So, we’ll have all of our permits and then the Village has to come up with the funds to excavate it and they have applied for a grant, and I frankly don’t know the status of that but, my understanding is they felt that was imminent to get the grant that would pay for the excavation of it.

March 18, 2026	Copper Oaks CDD

Mr. Ocean: Excellent.
Mr. Hillard: That’s really good news, thank you.
Mr. Winkeljohn: Josh, any updates to the rendering? Mr. Evans: No, nothing yet.
Mr. Winkeljohn: Ok.
Mr. Evans: Yes, that rendering is still out there.
Mr. Winkeljohn:	Ok, so if I get anything new from Josh I’ll circulate it to the Board. Anything else from you Josh?
Mr. Evans: No sir.
Mr. Winkeljohn: Alright, I appreciate it.

Property Manager
Mr. Winkeljohn: No report from our property manager for today’s meeting.

Manager – Final Approval of the FY2024-FY2025 Report Performance Measures and Standards
Mr. Winkeljohn: Under manager’s report, just that we have the annual process of our performance measures, we performed them, and I checked the little boxes, and you would approve it as a record of the District, and we do it again next year. Is there a motion to approve the performance measure and standards document?

On MOTION by Mr. Ocean seconded by Mr. Longardo with all in favor, final approval of the FY2024-FY2025 Report Performance Measures and Standards was approved.

EIGHTH ORDER OF BUSINESS	Financial Reports
Approval of Check Run Summary
Approval of Unaudited Financials
Mr. Winkeljohn: And your financial reports are included in your packets, nothing of interest or unusual to report, so Board approval is appreciated by motion.

On MOTION by Mr. Longardo seconded by Mr. Ocean with all in favor, the check run summary and unaudited financials were approved.

March 18, 2026	Copper Oaks CDD

NINTH ORDER OF BUSINESS	Supervisors	Requests	and
Audience Comments
Mr. Winkeljohn: That’s all I have for you guys today, do you have any questions for staff, or anything I can help with?
Mr. Ocean: I think we’re good.

TENTH ORDER OF BUSINESS	Adjournment
Mr. Winkeljohn: Alright, is there a motion to adjourn?

On MOTION by Mr. Longardo seconded by Mr. Ocean with all in favor, the meeting was adjourned.	

Secretary /Assistant Secretary	Chairman / Vice Chairman

Copper Oaks
Community Development District

Approved Proposed Budget	
FY 2027	

Table of Contents

1		General Fund

2-3		Narratives

4-5		Debt Service Fund Series 2021

6		Assessment Schedule

Copper Oaks	
Community Development District	
Approved Proposed Budget	
General Fund	

Adopted Budget	
Actuals Thru	
Projected Next	
Projected Thru	Approved
Proposed Budget	
Description	FY2026	4/30/26	5 Months	9/30/26	FY 2027	

REVENUES:

Special Assessments - On Roll	$	114,368	$	115,025	$	2,081	$	117,106	$	114,368	
Interest income	4,000	2,824	1,176	4,000	3,500	
Carry Forward Surplus	31,636	35,959	-	35,959	27,754	
TOTAL REVENUES	$	150,004	$	153,808	$	3,256	$	157,064	$	145,622	

EXPENDITURES:						

Administrative						
Engineering	$	8,500	$	-	$	2,000	$	2,000	$	5,000	
Attorney	6,000	3,470	3,530	7,000	8,000	
Annual Audit	5,000	3,600	-	3,600	3,700	
Assessment Administration	2,000	2,000	-	2,000	2,100	
Dissemination Agent	1,134	662	473	1,134	1,191	
Trustee Fees	4,100	-	4,100	4,100	4,500	
Management Fees	47,100	27,475	19,625	47,100	49,455	
Information Technology	1,134	662	473	1,134	1,191	
Website Maintenance	1,134	662	473	1,134	1,202	
Telephone	150	-	10	10	-	
Postage & Delivery	500	30	40	70	200	
Insurance General Liability	8,609	8,295	-	8,295	9,125	
Printing & Binding	500	6	25	31	100	
Legal Advertising	1,500	-	500	500	500	
Other Current Charges	700	859	641	1,500	1,500	
Office Supplies	100	0	-	0	-	
Dues, Licenses & Subscriptions	175	175	-	175	175	
TOTAL ADMINISTRATIVE	$	88,336	$	47,895	$	31,889	$	79,784	$	87,938	

Operations & Maintenance		
Maintenance
Field Manager	
$	2,500	
$	-	
$	-	
$	-	
$	-	
Utility-Electric	3,000	1,753	2,300	4,053	5,520	
Lake Maintenance	5,328	3,199	2,285	5,484	5,484	
Landscape Maintenance	27,840	16,385	11,605	27,990	28,680	
Plant Replacement	1,000	-	-	-	-	
Irrigation Repairs	8,000	-	3,000	3,000	4,000	
Pump System Maintenance	8,000	313	7,687	8,000	8,000	
Repair and Maintenance	1,000	-	1,000	1,000	1,000	
Contingency	5,000	-	-	-	5,000	
TOTAL MAINTENANCE	$	61,668	$	21,650	$	27,877	$	49,527	$	57,684	

TOTAL EXPENDITURES	$	150,004	$	69,545	$	59,766	$	129,311	$	145,622	

EXCESS REVENUES (EXPENDITURES)	$	-	$	84,263	$	(56,510)	$	27,754	$	-	

Assessable	Total Gross	FY26	FY27	Increase/
Product	Units	Assessment	Gross	Gross	(Decrease)
Per Unit	Per Unit	
Single Family	129	$	53,750.60	$	416.67	$	416.67	$	0.00	
Multi Family	163	$	67,917.42	$	416.67	$	416.67	$	0.00	
Total	292	$ 121,668.02				
Less: Discounts & Collections 6%			7,300.08 				
Net Assessments		  114,367.94 				

Copper Oaks	
Community Development District	
Budget Narrative	
FY 2027	

REVENUES	

Special Assessments-Tax Roll	
The District will levy a Non-Ad Valorem assessment on all sold and platted parcels within the District in order to pay for the operating expenditures during the Fiscal Year.	
Interest	
The District earns interest on the monthly average collected balance for their investment account.	

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	
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.	
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-SF, LLC. The budgeted amount for the fiscal year is based on the contracted fees outlined in Exhibit "A" of the Management Agreement.	
Information Technology	
The District processes all of its financial activities, i.e. accounts payable, financial statements, etc. on a main frame computer leased by Governmental Management Services – SF, 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-SF, LLC and updated monthly.	
Communication - Telephone	
New internet and Wi-Fi service for Office.	
Postage and Delivery	
Actual postage and/or freight used for District mailings including agenda packages, vendor checks and other correspondence.	
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	
Printing and Binding	
Copies used in the preparation of agenda packages, required mailings, and other special projects.	

Copper Oaks	
Community Development District	
Budget Narrative	
FY 2027	

Expenditures - Administrative (continued)	

Legal Advertising	
The District is required to advertise various notices for monthly Board meetings and other public hearings in a newspaper of general circulation.	
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.	

Expenditures – Field	

Field Manager	
Represents costs for the supervision and on-site management of Copper Oaks Community Development District.	
Lake Maintenance	
Represents costs to maintain the water quality in all the lakes in Copper Oaks Community Development District. The HOA has contracted Allstate Resource Management for a monthly fee of $457.00. The CDD will reimburse the HOA quarterly.	
Landscape Maintenance	
Scheduled maintenance consists of mowing, edging, blowing, applying pest and disease control chemicals to sod. The HOA has contracted Duval Landscaping for a monthly fee of $11,949. The CDD will reimburse the HOA 20% of the contracted amounts every quarter.	
Irrigation Repairs	
Miscellaneous irrigation repairs and maintenance. Monthly service is inclueded with the landscape service.	
Pump System Maintenance	
The District has a contract with Hoover Pumping Systems for the annual maintenance of the pump system.	
Repair and Maintenance	
Represents repairs and maintenance of projects.	
Contingency	
Includes any miscellaneous expense related to the maintenance of the common areas.	

Copper Oaks	
Community Development District	
Approved Proposed Budget	
Debt Service Series 2021 Special Assessment Refunding Bonds	

Adopted Budget	
Actuals Thru	
Projected Next	
Projected Thru	Approved
Proposed Budget	
Description	FY2026	4/30/26	5 Months	9/30/26	FY 2027	

REVENUES:

Special Assessments-On Roll	$	251,091	$	252,240	$	4,568	$	256,809	$	251,091	
Interest Earnings	3,500	3,926	2,074	6,000	3,000	
Carry Forward Surplus (1)	62,405	72,455	-	72,455	82,344	

TOTAL REVENUES	$	316,996	$	328,621	$	6,642	$	335,264	$	336,435	

EXPENDITURES:

Interest - 11/1	$	32,460	$	32,460	$	-	$	32,460	$	26,730	
Interest - 5/1	32,460	-	32,460	32,460	26,730	
Principal - 5/1	188,000	-	188,000	188,000	200,000	

TOTAL EXPENDITURES	$	252,920	$	32,460	$	220,460	$	252,920	$	253,460	

EXCESS REVENUES (EXPENDITURES)	$	64,076	$	296,161	$	(213,818)	$	82,344	$	82,975	

Interest Due 11/1/27	$	23,730	

(1) Carry Forward is Net of Reserve Requirement

Product	Assessable Units	Total Gross Assessment	FY26
Gross Per Unit	FY27
Gross Per Unit	Increase/ (Decrease)	

Single Family	129	$ 120,744.00	$	936.00	$	936.00	$	-	
Multi Family	163	$ 146,374.00	$	898.00	$	898.00	$	-	

Total	292	$ 267,118.00	
Less: Discounts & Collections 6%			16,027.08 	
Net Assessments		 $ 251,090.92 	

Copper Oaks	
Community Development District	
AMORTIZATION SCHEDULE	
Debt Service Series 2021 Special Assessment Refunding Bonds	

Period	Outstanding Balance	Coupons	Principal	Interest	Annual Debt Service	

11/01/21	$	2,864,000	3.000%	$	-	$	26,969	$	26,969	
05/01/22	2,864,000	3.000%	167,000	42,960		
11/01/22	2,697,000	3.000%	-	40,455	250,415	
05/01/23	2,697,000	3.000%	172,000	40,455		
11/01/23	2,525,000	3.000%	-	37,875	250,330	
05/01/24	2,525,000	3.000%	178,000	37,875		
11/01/24	2,347,000	3.000%	-	35,205	251,080	
05/01/25	2,347,000	3.000%	183,000	35,205		
11/01/25	2,164,000	3.000%	-	32,460	250,665	
05/01/26	2,164,000	3.000%	188,000	32,460		
11/01/26	1,976,000	3.000%	-	29,640	250,100	
05/01/27	1,976,000	3.000%	194,000	29,640		
11/01/27	1,782,000	3.000%	-	26,730	250,370	
05/01/28	1,782,000	3.000%	200,000	26,730		
11/01/28	1,582,000	3.000%	-	23,730	250,460	
05/01/29	1,582,000	3.000%	206,000	23,730		
11/01/29	1,376,000	3.000%	-	20,640	250,370	
05/01/30	1,376,000	3.000%	212,000	20,640		
11/01/30	1,164,000	3.000%	-	17,460	250,100	
05/01/31	1,164,000	3.000%	219,000	17,460		
11/01/31	945,000	3.000%	-	14,175	250,635	
05/01/32	945,000	3.000%	226,000	14,175		
11/01/32	719,000	3.000%	-	10,785	250,960	
05/01/33	719,000	3.000%	232,000	10,785		
11/01/33	487,000	3.000%	-	7,305	250,090	
05/01/34	487,000	3.000%	240,000	7,305		
11/01/34	247,000	3.000%	-	3,705	251,010	
05/01/35	247,000	3.000%	247,000	3,705	250,705	

Total	$2,864,000	$670,259	$3,534,259	

Copper Oaks	
Community Development District	
Non-Ad Valorem Assessments Comparison	
2026-2027	

Neighborhood	
Units	
Annual Maintenance Assessments	
Annual Debt Assessments	
Total Assessed Per Unit	
	
FY 2027	
FY2026	Increase/ (decrease)	
FY 2027	
FY2026	Increase/ (decrease)	
FY 2027	
FY2026	Increase/ (decrease)	

Single Family	

129	

$416.67	

$416.67	

$0.00	

$936.00	

$936.00	

$0.00	

$1,352.67	

$1,352.67	

$0.00	
Multi Family	163	$416.67	$416.67	$0.00	$898.00	$898.00	$0.00	$1,314.67	$1,314.67	$0.00	
Total	292										

RESOLUTION 2026-02
[FY 2027 APPROPRIATION RESOLUTION]

THE ANNUAL APPROPRIATION RESOLUTION OF THE COPPER OAKS COMMUNITY DEVELOPMENT DISTRICT (“DISTRICT”) RELATING TO THE ANNUAL APPROPRIATIONS AND ADOPTING THE BUDGET(S) FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 2026, AND ENDING SEPTEMBER 30, 2027; AUTHORIZING BUDGET AMENDMENTS; AND PROVIDING AN EFFECTIVE DATE.

WHEREAS, for the fiscal year beginning October 1, 2026, and ending September 30, 2027 (“FY 2027”), the District Manager prepared and submitted to the Board of Supervisors (“Board”) of the Copper Oaks Community Development District (“District”) prior to June 15, 2026, proposed budget(s) (“Proposed Budget”) along with an explanatory and complete financial plan for each fund of the District, pursuant to the provisions of Section 190.008(2)(a), Florida Statutes; and

WHEREAS, at least sixty (60) days prior to the adoption of the Proposed Budget, the District filed a copy of the Proposed Budget with the local general-purpose government(s) having jurisdiction over the area included in the District pursuant to the provisions of Section 190.008(2)(b), Florida Statutes; and

WHEREAS, the Board set a public hearing on the Proposed Budget and caused notice of such public hearing to be given by publication pursuant to Section 190.008(2)(a), Florida Statutes; and

WHEREAS, the District Manager posted the Proposed Budget on the District’s website in accordance with Section 189.016, Florida Statutes; and

WHEREAS, Section 190.008(2)(a), Florida Statutes, requires that, prior to October 1st of each year, the Board, by passage of the Annual Appropriation Resolution, shall adopt a budget for the ensuing fiscal year and appropriate such sums of money as the Board deems necessary to defray all expenditures of the District during the ensuing fiscal year.

NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE COPPER OAKS COMMUNITY DEVELOPMENT DISTRICT:

SECTION 1. RECITALS

The foregoing recitals are hereby incorporated as findings of fact of the Board.

SECTION 2.  BUDGET

The Proposed Budget, attached hereto as Exhibit A, as amended by the Board, is hereby adopted in accordance with the provisions of Section 190.008(2)(a), Florida Statutes (“Adopted Budget”), and incorporated herein by reference; provided, however, that the comparative figures contained in the Adopted Budget may be subsequently revised as deemed necessary by the District Manager to reflect actual revenues and expenditures.

The Adopted Budget, as amended, shall be maintained in the office of the District Manager and at the District’s Local Records Office and identified as “The Budget for the Copper Oaks Community Development District for the Fiscal Year Ending September 30, 2027.”

The Adopted Budget shall be posted by the District Manager on the District’s official website in accordance with Section 189.016, Florida Statutes and shall remain on the website for at least two (2) years.

SECTION 3.  APPROPRIATIONS

There is hereby appropriated out of the revenues of the District, for FY 2027, the sum(s) set forth in Exhibit A to be raised by the levy of assessments and/or otherwise, which sum is deemed by the Board to be necessary to defray all expenditures of the District during said budget year, to be divided and appropriated as set forth in Exhibit A.

SECTION 4.  BUDGET AMENDMENTS

Pursuant to Section 189.016, Florida Statutes, the District at any time within FY 2027 or within 60 days following the end of the FY 2027 may amend its Adopted Budget for that fiscal year as follows:

A line-item appropriation for expenditures within a fund may be decreased or increased by motion of the Board recorded in the minutes, and approving the expenditure, if the total appropriations of the fund do not increase.

The District Manager or Treasurer may approve an expenditure that would increase or decrease a line-item appropriation for expenditures within a fund if the total appropriations of the fund do not increase and if either (i) the aggregate change in the original appropriation item does not exceed the greater of $15,000 or 15% of the original appropriation, or (ii) such expenditure is authorized by separate disbursement or spending resolution.

Any other budget amendments shall be adopted by resolution and consistent with Florida law. The District Manager or Treasurer must ensure that any amendments to the budget under this paragraph c. are posted on the District’s website in accordance with Section 189.016, Florida Statutes, and remain on the website for at least two (2) years.

SECTION 5. EFFECTIVE DATE. This Resolution shall take effect immediately upon adoption.
PASSED AND ADOPTED THIS 20th DAY OF May, 2026.

ATTEST:	COPPER OAKS COMMUNITY
DEVELOPMENT DISTRICT

Secretary / Assistant Secretary	Chair / Vice Chair

Exhibit A:	FY 2027 Budget

RESOLUTION 2026-03

A RESOLUTION OF THE BOARD OF SUPERVISORS OF THE COPPER OAKS COMMUNITY DEVELOPMENT DISTRICT MAKING A DETERMINATION OF BENEFIT AND IMPOSING NON-AD VALOREM SPECIAL ASSESSMENTS FOR FISCAL YEAR 2027; PROVIDING FOR THE COLLECTION AND ENFORCEMENT OF SPECIAL ASSESSMENTS; CERTIFYING AN ASSESSMENT ROLL; PROVIDING FOR AMENDMENTS TO THE ASSESSMENT ROLL; PROVIDING A SEVERABILITY CLAUSE; AND PROVIDING AN EFFECTIVE DATE.
WHEREAS, the Copper Oaks Community Development District (the “District”) is a local unit of special-purpose government established pursuant to Chapter 190, Florida Statutes, for the purpose of providing, operating, and maintaining infrastructure improvements, facilities, and services to the lands within the District; and
WHEREAS, the District is located in Lee County, Florida (the “County”); and

WHEREAS, the District has constructed or acquired various infrastructure improvements and provides certain services in accordance with the District’s adopted capital improvement plan and Chapter 190, Florida Statutes; and
WHEREAS, the Board of Supervisors (the “Board”) of the District hereby determines to undertake various operations and maintenance and other activities described in the District’s budget (“Adopted Budget”) for the ﬁscal year beginning October 1, 2026, and ending September 30, 2027 (“Fiscal Year 2027”), attached hereto as Exhibit A and incorporated by reference herein; and
WHEREAS, the District must obtain suﬃcient funds to provide for the operation and maintenance of the services and facilities provided by the District as described in the Adopted Budget; and
WHEREAS, the provision of such services, facilities, and operations is a special and peculiar beneﬁt to lands within the District; and
WHEREAS, Chapter 190, Florida Statutes, provides that the District may impose non-ad valorem special assessments (the “Assessments”) on beneﬁtted lands within the District; and

WHEREAS, it is in the best interests of the District to proceed with the imposition of the Assessments for operations and maintenance in the amount set forth in the Adopted Budget; and
WHEREAS, the District has previously levied an assessment for debt service, which the District desires to collect for Fiscal Year 2027; and
WHEREAS, Chapter 197, Florida Statutes, provides a mechanism pursuant to which such Assessments may be placed on the tax roll and collected by the local tax collector (“Uniform Method”), and the District has previously authorized the use of the Uniform Method by, among other things, entering into agreements with the Property Appraiser and Tax Collector of the County for that purpose; and
WHEREAS, it is in the best interests of the District to adopt the Assessment Roll of the Copper Oaks Community Development District (“Assessment Roll”) attached to this Resolution as Exhibit B and incorporated as a material part of this Resolution by this reference, and to certify the Assessment Roll to the County Tax Collector pursuant to the Uniform Method; and
WHEREAS, it is in the best interests of the District to permit the District Manager to amend the Assessment Roll, certiﬁed to the County Tax Collector by this Resolution, as the Property Appraiser updates the property roll for the County, for such time as authorized by Florida law.
NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF SUPERVISORS OF THE COPPER OAKS COMMUNITY DEVELOPMENT DISTRICT:
SECTION 1. RECITALS. The foregoing recitals are hereby incorporated as ﬁndings of
fact of the Board.
SECTION 2. BENEFIT & ALLOCATION FINDINGS. The Board hereby ﬁnds and determines that the provision of the services, facilities, and operations as described in Exhibit A confers a special and peculiar beneﬁt to the lands within the District, which beneﬁt exceeds or equals the cost of the Assessments. The allocation of the Assessments to the specially beneﬁtted lands, as shown in Exhibits A and B, is hereby found to be fair and reasonable.
SECTION 3. ASSESSMENT IMPOSITION. Pursuant to Chapters 190 and 197, Florida Statutes, and using the procedures authorized by Florida law for the levy and collection

of non-ad valorem special assessments, an Assessment for operation and maintenance is hereby imposed and levied on beneﬁtted lands within the District, and in accordance with Exhibits A and B. The lien of the special assessments for operations and maintenance imposed and levied by this Resolution shall be eﬀective upon passage of this Resolution. Moreover, pursuant to Section 197.3632(4), Florida Statutes, the lien amount shall serve as the “maximum rate” authorized by law for operation and maintenance Assessments.
SECTION 4. COLLECTION. The collection of the operation and maintenance special Assessments and previously levied debt service assessments shall be at the same time and in the same manner as County taxes in accordance with the Uniform Method, as indicated on Exhibits A and B. The decision to collect non-ad valorem special assessments by any particular method – e.g., on the tax roll or by direct bill – does not mean that such method will be used to collect such special assessments in future years, and the District reserves the right in its sole discretion to select collection methods in any given year, regardless of past practices.
SECTION 5. ASSESSMENT ROLL. The Assessment Roll, attached to this Resolution as Exhibit B, is hereby certiﬁed to the County Tax Collector and shall be collected by the County Tax Collector in the same manner and time as County taxes. The proceeds therefrom shall be paid to the District.
SECTION 6. ASSESSMENT ROLL AMENDMENT. The District Manager shall keep apprised of all updates made to the County property roll by the Property Appraiser after the date of this Resolution and shall amend the Assessment Roll in accordance with any such updates, for such time as authorized by Florida law, to the County property roll. After any amendment of the Assessment Roll, the District Manager shall ﬁle the updates in the District records.
SECTION 7. SEVERABILITY. The invalidity or unenforceability of any one or more provisions of this Resolution shall not aﬀect the validity or enforceability of the remaining portions of this Resolution, or any part thereof.
SECTION 8. EFFECTIVE DATE. This Resolution shall take eﬀect upon the passage and
adoption of this Resolution by the Board.

PASSED AND ADOPTED this 20th day of May 2026.

ATTEST:	COPPER OAKS COMMUNITY DEVELOPMENT DISTRICT

By:	
Secretary/Assistant Secretary	Chair / Vice Chair

Exhibit A:	Adopted Budget for Fiscal Year 2027
Exhibit B:	Assessment Roll

Exhibit "B"

Parcel Id	
2026 Maintenance Assessment on Tax Roll*	
2026 Debt Assessment on Tax Roll*	

Site Address	
26-46-25-31-0000A.0010	$416.67	$936.00	COPPER OAKS DESC IN PB 80 PGS 47-50 BLK A LOT 1 	
26-46-25-31-0000A.0020	$416.67	$936.00	COPPER OAKS DESC IN PB 80 PGS 47-50 BLK A LOT 2 	
26-46-25-31-0000A.0030	$416.67	$936.00	COPPER OAKS DESC IN PB 80 PGS 47-50 BLK A LOT 3 	
26-46-25-31-0000A.0040	$416.67	$936.00	COPPER OAKS DESC IN PB 80 PGS 47-50 BLK A LOT 4 	
26-46-25-31-0000A.0050	$416.67	$936.00	COPPER OAKS DESC IN PB 80 PGS 47-50 BLK A LOT 5 	
26-46-25-31-0000A.0060	$416.67	$936.00	COPPER OAKS DESC IN PB 80 PGS 47-50 BLK A LOT 6 	
26-46-25-31-0000B.0010	$416.67	$936.00	COPPER OAKS DESC IN PB 80 PGS 47-50 BLK B LOT 1 	
26-46-25-31-0000B.0020	$416.67	$936.00	COPPER OAKS DESC IN PB 80 PGS 47-50 BLK B LOT 2 	
26-46-25-31-0000B.0030	$416.67	$936.00	COPPER OAKS DESC IN PB 80 PGS 47-50 BLK B LOT 3 	
26-46-25-31-0000B.0040	$416.67	$936.00	COPPER OAKS DESC IN PB 80 PGS 47-50 BLK B LOT 4 	
26-46-25-31-0000B.0050	$416.67	$936.00	COPPER OAKS DESC IN PB 80 PGS 47-50 BLK B LOT 5 	
26-46-25-31-0000B.0060	$416.67	$936.00	COPPER OAKS DESC IN PB 80 PGS 47-50 BLK B LOT 6 	
26-46-25-31-0000B.0070	$416.67	$936.00	COPPER OAKS DESC IN PB 80 PGS 47-50 BLK B LOT 7 	
26-46-25-31-0000B.0080	$416.67	$936.00	COPPER OAKS DESC IN PB 80 PGS 47-50 BLK B LOT 8 	
26-46-25-31-0000B.0090	$416.67	$936.00	COPPER OAKS DESC IN PB 80 PGS 47-50 BLK B LOT 9 	
26-46-25-31-0000B.0100	$416.67	$936.00	COPPER OAKS DESC IN PB 80 PGS 47-50 BLK B LOT 10 	
26-46-25-31-0000B.0110	$416.67	$936.00	COPPER OAKS DESC IN PB 80 PGS 47-50 BLK B LOT 11 	
26-46-25-31-0000B.0120	$416.67	$936.00	COPPER OAKS DESC IN PB 80 PGS 47-50 BLK B LOT 12 	
26-46-25-31-0000B.0130	$416.67	$936.00	COPPER OAKS DESC IN PB 80 PGS 47-50 BLK B LOT 13 	
26-46-25-31-0000B.0140	$416.67	$936.00	COPPER OAKS DESC IN PB 80 PGS 47-50 BLK B LOT 14 	
26-46-25-31-0000B.0150	$416.67	$936.00	COPPER OAKS DESC IN PB 80 PGS 47-50 BLK B LOT 15 	
26-46-25-31-0000B.0160	$416.67	$936.00	COPPER OAKS DESC IN PB 80 PGS 47-50 BLK B LOT 16 	
26-46-25-31-0000B.0170	$416.67	$936.00	COPPER OAKS DESC IN PB 80 PGS 47-50 BLK B LOT 17 	
26-46-25-31-0000B.0180	$416.67	$936.00	COPPER OAKS DESC IN PB 80 PGS 47-50 BLK B LOT 18 	
26-46-25-31-0000B.0190	$416.67	$936.00	COPPER OAKS DESC IN PB 80 PGS 47-50 BLK B LOT 19 	
26-46-25-31-0000B.0200	$416.67	$936.00	COPPER OAKS DESC IN PB 80 PGS 47-50 BLK B LOT 20 	
26-46-25-31-0000B.0210	$416.67	$936.00	COPPER OAKS DESC IN PB 80 PGS 47-50 BLK B LOT 21 	
26-46-25-31-0000B.0220	$416.67	$936.00	COPPER OAKS DESC IN PB 80 PGS 47-50 BLK B LOT 22 	
26-46-25-31-0000B.0230	$416.67	$936.00	COPPER OAKS DESC IN PB 80 PGS 47-50 BLK B LOT 23 	
26-46-25-31-0000B.0240	$416.67	$936.00	COPPER OAKS DESC IN PB 80 PGS 47-50 BLK B LOT 24 	
26-46-25-31-0000B.0250	$416.67	$936.00	COPPER OAKS DESC IN PB 80 PGS 47-50 BLK B LOT 25 	
26-46-25-31-0000B.0260	$416.67	$936.00	COPPER OAKS DESC IN PB 80 PGS 47-50 BLK B LOT 26 	
26-46-25-31-0000B.0270	$416.67	$936.00	COPPER OAKS DESC IN PB 80 PGS 47-50 BLK B LOT 27 	
26-46-25-31-0000B.0280	$416.67	$936.00	COPPER OAKS DESC IN PB 80 PGS 47-50 BLK B LOT 28 	
26-46-25-31-0000B.0290	$416.67	$936.00	COPPER OAKS DESC IN PB 80 PGS 47-50 BLK B LOT 29 	
26-46-25-31-0000B.0300	$416.67	$936.00	COPPER OAKS DESC IN PB 80 PGS 47-50 BLK B LOT 30 	
26-46-25-31-0000B.0310	$416.67	$936.00	COPPER OAKS DESC IN PB 80 PGS 47-50 BLK B LOT 31 	
26-46-25-31-0000B.0320	$416.67	$936.00	COPPER OAKS DESC IN PB 80 PGS 47-50 BLK B LOT 32 	
26-46-25-31-0000B.0330	$416.67	$936.00	COPPER OAKS DESC IN PB 80 PGS 47-50 BLK B LOT 33 	
26-46-25-31-0000B.0340	$416.67	$936.00	COPPER OAKS DESC IN PB 80 PGS 47-50 BLK B LOT 34 	
26-46-25-31-0000B.0350	$416.67	$936.00	COPPER OAKS DESC IN PB 80 PGS 47-50 BLK B LOT 35 	
26-46-25-31-0000B.0360	$416.67	$936.00	COPPER OAKS DESC IN PB 80 PGS 47-50 BLK B LOT 36 	
26-46-25-31-0000B.0370	$416.67	$936.00	COPPER OAKS DESC IN PB 80 PGS 47-50 BLK B LOT 37 	
26-46-25-31-0000B.0380	$416.67	$936.00	COPPER OAKS DESC IN PB 80 PGS 47-50 BLK B LOT 38 	
26-46-25-31-0000B.0390	$416.67	$936.00	COPPER OAKS DESC IN PB 80 PGS 47-50 BLK B LOT 39 	
26-46-25-31-0000B.0400	$416.67	$936.00	COPPER OAKS DESC IN PB 80 PGS 47-50 BLK B LOT 40 	
26-46-25-31-0000B.0410	$416.67	$936.00	COPPER OAKS DESC IN PB 80 PGS 47-50 BLK B LOT 41 	
26-46-25-31-0000B.0420	$416.67	$936.00	COPPER OAKS DESC IN PB 80 PGS 47-50 BLK B LOT 42 	
26-46-25-31-0000B.0430	$416.67	$936.00	COPPER OAKS DESC IN PB 80 PGS 47-50 BLK B LOT 43 	
26-46-25-31-0000B.0440	$416.67	$936.00	COPPER OAKS DESC IN PB 80 PGS 47-50 BLK B LOT 44 	
26-46-25-31-0000B.0450	$416.67	$936.00	COPPER OAKS DESC IN PB 80 PGS 47-50 BLK B LOT 45 	
26-46-25-31-0000B.0460	$416.67	$936.00	COPPER OAKS DESC IN PB 80 PGS 47-50 BLK B LOT 46 	
26-46-25-31-0000B.0470	$416.67	$936.00	COPPER OAKS DESC IN PB 80 PGS 47-50 BLK B LOT 47 	
26-46-25-31-0000B.0480	$416.67	$936.00	COPPER OAKS DESC IN PB 80 PGS 47-50 BLK B LOT 48 	
26-46-25-31-0000B.0490	$416.67	$936.00	COPPER OAKS DESC IN PB 80 PGS 47-50 BLK B LOT 49 	
26-46-25-31-0000B.0500	$416.67	$936.00	COPPER OAKS DESC IN PB 80 PGS 47-50 BLK B LOT 50 	
26-46-25-31-0000B.0510	$416.67	$936.00	COPPER OAKS DESC IN PB 80 PGS 47-50 BLK B LOT 51 	
26-46-25-31-0000B.0520	$416.67	$936.00	COPPER OAKS DESC IN PB 80 PGS 47-50 BLK B LOT 52 	
26-46-25-31-0000B.0530	$416.67	$936.00	COPPER OAKS DESC IN PB 80 PGS 47-50 BLK B LOT 53 	
26-46-25-31-0000B.0540	$416.67	$936.00	COPPER OAKS DESC IN PB 80 PGS 47-50 BLK B LOT 54 	
26-46-25-31-0000B.0550	$416.67	$936.00	COPPER OAKS DESC IN PB 80 PGS 47-50 BLK B LOT 55 	
26-46-25-31-0000B.0560	$416.67	$936.00	COPPER OAKS DESC IN PB 80 PGS 47-50 BLK B LOT 56 	
26-46-25-31-0000B.0570	$416.67	$936.00	COPPER OAKS DESC IN PB 80 PGS 47-50 BLK B LOT 57 	
26-46-25-31-0000B.0580	$416.67	$936.00	COPPER OAKS DESC IN PB 80 PGS 47-50 BLK B LOT 58 	
26-46-25-31-0000B.0590	$416.67	$936.00	COPPER OAKS DESC IN PB 80 PGS 47-50 BLK B LOT 59 	
26-46-25-31-0000B.0600	$416.67	$936.00	COPPER OAKS DESC IN PB 80 PGS 47-50 BLK B LOT 60 	
26-46-25-31-0000B.0610	$416.67	$936.00	COPPER OAKS DESC IN PB 80 PGS 47-50 BLK B LOT 61 	

Parcel Id	
2026 Maintenance Assessment on Tax Roll*	
2026 Debt Assessment on Tax Roll*	

Site Address	
26-46-25-31-0000B.0620	$416.67	$936.00	COPPER OAKS DESC IN PB 80 PGS 47-50 BLK B LOT 62 	
26-46-25-31-0000B.0630	$416.67	$936.00	COPPER OAKS DESC IN PB 80 PGS 47-50 BLK B LOT 63 	
26-46-25-31-0000B.0640	$416.67	$936.00	COPPER OAKS DESC IN PB 80 PGS 47-50 BLK B LOT 64 	
26-46-25-31-0000B.0650	$416.67	$936.00	COPPER OAKS DESC IN PB 80 PGS 47-50 BLK B LOT 65	
26-46-25-31-0000B.0660	$416.67	$936.00	COPPER OAKS DESC IN PB 80 PGS 47-50 BLK B LOT 66 	
26-46-25-31-0000B.0670	$416.67	$936.00	COPPER OAKS DESC IN PB 80 PGS 47-50 BLK B LOT 67 	
26-46-25-31-0000B.0680	$416.67	$936.00	COPPER OAKS DESC IN PB 80 PGS 47-50 BLK B LOT 68 	
26-46-25-31-0000B.0690	$416.67	$936.00	COPPER OAKS DESC IN PB 80 PGS 47-50 BLK B LOT 69 	
26-46-25-31-0000B.0700	$416.67	$936.00	COPPER OAKS DESC IN PB 80 PGS 47-50 BLK B LOT 70 	
26-46-25-31-0000B.0710	$416.67	$936.00	COPPER OAKS DESC IN PB 80 PGS 47-50 BLK B LOT 71 	
26-46-25-31-0000B.0720	$416.67	$936.00	COPPER OAKS DESC IN PB 80 PGS 47-50 BLK B LOT 72 	
26-46-25-31-0000B.0730	$416.67	$936.00	COPPER OAKS DESC IN PB 80 PGS 47-50 BLK B LOT 73 	
26-46-25-31-0000B.0740	$416.67	$936.00	COPPER OAKS DESC IN PB 80 PGS 47-50 BLK B LOT 74	
26-46-25-31-0000B.0750	$416.67	$936.00	COPPER OAKS DESC IN PB 80 PGS 47-50 BLK B LOT 75 	
26-46-25-31-0000B.0760	$416.67	$936.00	COPPER OAKS DESC IN PB 80 PGS 47-50 BLK B LOT 76 	
26-46-25-31-0000B.0770	$416.67	$936.00	COPPER OAKS DESC IN PB 80 PGS 47-50 BLK B LOT 77 	
26-46-25-31-0000B.0780	$416.67	$936.00	COPPER OAKS DESC IN PB 80 PGS 47-50 BLK B LOT 78 	
26-46-25-31-0000B.0790	$416.67	$936.00	COPPER OAKS DESC IN PB 80 PGS 47-50 BLK B LOT 79 	
26-46-25-31-0000B.0800	$416.67	$936.00	COPPER OAKS DESC IN PB 80 PGS 47-50 BLK B LOT 80 	
26-46-25-31-0000B.0810	$416.67	$936.00	COPPER OAKS DESC IN PB 80 PGS 47-50 BLK B LOT 81 	
26-46-25-31-0000B.0820	$416.67	$936.00	COPPER OAKS DESC IN PB 80 PGS 47-50 BLK B LOT 82 	
26-46-25-31-0000B.0830	$416.67	$936.00	COPPER OAKS DESC IN PB 80 PGS 47-50 BLK B LOT 83 	
26-46-25-31-0000B.0840	$416.67	$936.00	COPPER OAKS DESC IN PB 80 PGS 47-50 BLK B LOT 84 	
26-46-25-31-0000B.0850	$416.67	$936.00	COPPER OAKS DESC IN PB 80 PGS 47-50 BLK B LOT 85 	
26-46-25-31-0000B.0860	$416.67	$936.00	COPPER OAKS DESC IN PB 80 PGS 47-50 BLK B LOT 86 	
26-46-25-31-0000B.0870	$416.67	$936.00	COPPER OAKS DESC IN PB 80 PGS 47-50 BLK B LOT 87 	
26-46-25-31-0000B.0880	$416.67	$936.00	COPPER OAKS DESC IN PB 80 PGS 47-50 BLK B LOT 88 	
26-46-25-31-0000B.0890	$416.67	$936.00	COPPER OAKS DESC IN PB 80 PGS 47-50 BLK B LOT 89 	
26-46-25-31-0000B.0900	$416.67	$936.00	COPPER OAKS DESC IN PB 80 PGS 47-50 BLK B LOT 90 	
26-46-25-31-0000B.0910	$416.67	$936.00	COPPER OAKS DESC IN PB 80 PGS 47-50 BLK B LOT 91 	
26-46-25-31-0000C.0010	$416.67	$936.00	COPPER OAKS DESC IN PB 80 PGS 47-50 BLK C LOT 1 	
26-46-25-31-0000C.0020	$416.67	$936.00	COPPER OAKS DESC IN PB 80 PGS 47-50 BLK C LOT 2 	
26-46-25-31-0000C.0030	$416.67	$936.00	COPPER OAKS DESC IN PB 80 PGS 47-50 BLK C LOT 3 	
26-46-25-31-0000C.0040	$416.67	$936.00	COPPER OAKS DESC IN PB 80 PGS 47-50 BLK C LOT 4 	
26-46-25-31-0000C.0050	$416.67	$936.00	COPPER OAKS DESC IN PB 80 PGS 47-50 BLK C LOT 5 	
26-46-25-31-0000C.0060	$416.67	$936.00	COPPER OAKS DESC IN PB 80 PGS 47-50 BLK C LOT 6 	
26-46-25-31-0000C.0070	$416.67	$936.00	COPPER OAKS DESC IN PB 80 PGS 47-50 BLK C LOT 7 	
26-46-25-31-0000C.0080	$416.67	$936.00	COPPER OAKS DESC IN PB 80 PGS 47-50 BLK C LOT 8 	
26-46-25-31-0000C.0090	$416.67	$936.00	COPPER OAKS DESC IN PB 80 PGS 47-50 BLK C LOT 9 	
26-46-25-31-0000C.0100	$416.67	$936.00	COPPER OAKS DESC IN PB 80 PGS 47-50 BLK C LOT 10 	
26-46-25-31-0000C.0110	$416.67	$936.00	COPPER OAKS DESC IN PB 80 PGS 47-50 BLK C LOT 11 	
26-46-25-31-0000C.0120	$416.67	$936.00	COPPER OAKS DESC IN PB 80 PGS 47-50 BLK C LOT 12 	
26-46-25-31-0000C.0130	$416.67	$936.00	COPPER OAKS DESC IN PB 80 PGS 47-50 BLK C LOT 13 	
26-46-25-31-0000C.0140	$416.67	$936.00	COPPER OAKS DESC IN PB 80 PGS 47-50 BLK C LOT 14 	
26-46-25-31-0000C.0150	$416.67	$936.00	COPPER OAKS DESC IN PB 80 PGS 47-50 BLK C LOT 15 	
26-46-25-31-0000C.0160	$416.67	$936.00	COPPER OAKS DESC IN PB 80 PGS 47-50 BLK C LOT 16 	
26-46-25-31-0000D.0010	$416.67	$936.00	COPPER OAKS DESC IN PB 80 PGS 47-50 BLK D LOT 1 	
26-46-25-31-0000D.0020	$416.67	$936.00	COPPER OAKS DESC IN PB 80 PGS 47-50 BLK D LOT 2 	
26-46-25-31-0000D.0030	$416.67	$936.00	COPPER OAKS DESC IN PB 80 PGS 47-50 BLK D LOT 3 	
26-46-25-31-0000D.0040	$416.67	$936.00	COPPER OAKS DESC IN PB 80 PGS 47-50 BLK D LOT 4 	
26-46-25-31-0000D.0050	$416.67	$936.00	COPPER OAKS DESC IN PB 80 PGS 47-50 BLK D LOT 5 	
26-46-25-31-0000D.0060	$416.67	$936.00	COPPER OAKS DESC IN PB 80 PGS 47-50 BLK D LOT 6 	
26-46-25-31-0000D.0070	$416.67	$936.00	COPPER OAKS DESC IN PB 80 PGS 47-50 BLK D LOT 7 	
26-46-25-31-0000D.0080	$416.67	$936.00	COPPER OAKS DESC IN PB 80 PGS 47-50 BLK D LOT 8 	
26-46-25-31-0000D.0090	$416.67	$936.00	COPPER OAKS DESC IN PB 80 PGS 47-50 BLK D LOT 9 	
26-46-25-31-0000D.0100	$416.67	$936.00	COPPER OAKS DESC IN PB 80 PGS 47-50 BLK D LOT 10 	
26-46-25-31-0000D.0110	$416.67	$936.00	COPPER OAKS DESC IN PB 80 PGS 47-50 BLK D LOT 11 	
26-46-25-31-0000D.0120	$416.67	$936.00	COPPER OAKS DESC IN PB 80 PGS 47-50 BLK D LOT 12 	
26-46-25-31-0000D.0130	$416.67	$936.00	COPPER OAKS DESC IN PB 80 PGS 47-50 BLK D LOT 13 	
26-46-25-31-0000D.0140	$416.67	$936.00	COPPER OAKS DESC IN PB 80 PGS 47-50 BLK D LOT 14 	
26-46-25-31-0000D.0150	$416.67	$936.00	COPPER OAKS DESC IN PB 80 PGS 47-50 BLK D LOT 15 	
26-46-25-31-0000D.0160	$416.67	$936.00	COPPER OAKS DESC IN PB 80 PGS 47-50 BLK D LOT 16 	
26-46-25-32-00000.0010	$416.67	$898.00	COPPER OAKS TOWNHOMES DESC INST#2007-48017 LOT 1	
26-46-25-32-00000.0020	$416.67	$898.00	COPPER OAKS TOWNHOMES DESC INST#2007-48017 LOT 2	
26-46-25-32-00000.0030	$416.67	$898.00	COPPER OAKS TOWNHOMES DESC INST#2007-48017 LOT 3	
26-46-25-32-00000.0040	$416.67	$898.00	COPPER OAKS TOWNHOMES DESC INST#2007-48017 LOT 4	
26-46-25-32-00000.0050	$416.67	$898.00	COPPER OAKS TOWNHOMES DESC INST#2007-48017 LOT 5	
26-46-25-32-00000.0060	$416.67	$898.00	COPPER OAKS TOWNHOMES DESC INST#2007-48017 LOT 6	
26-46-25-32-00000.0070	$416.67	$898.00	COPPER OAKS TOWNHOMES DESC INST#2007-48017 LOT 7	
26-46-25-32-00000.0080	$416.67	$898.00	COPPER OAKS TOWNHOMES DESC INST#2007-48017 LOT 8	

Parcel Id	
2026 Maintenance Assessment on Tax Roll*	
2026 Debt Assessment on Tax Roll*	

Site Address	
26-46-25-32-00000.0090	$416.67	$898.00	COPPER OAKS TOWNHOMES DESC INST#2007-48017 LOT 9	
26-46-25-32-00000.0100	$416.67	$898.00	COPPER OAKS TOWNHOMES DESC INST#2007-48017 LOT 10	
26-46-25-32-00000.0110	$416.67	$898.00	COPPER OAKS TOWNHOMES DESC INST#2007-48017 LOT 11	
26-46-25-32-00000.0120	$416.67	$898.00	COPPER OAKS TOWNHOMES DESC INST#2007-48017 LOT 12	
26-46-25-32-00000.0130	$416.67	$898.00	COPPER OAKS TOWNHOMES DESC INST#2007-48017 LOT 13	
26-46-25-32-00000.0140	$416.67	$898.00	COPPER OAKS TOWNHOMES DESC INST#2007-48017 LOT 14	
26-46-25-32-00000.0150	$416.67	$898.00	COPPER OAKS TOWNHOMES DESC INST#2007-48017 LOT 15	
26-46-25-32-00000.0160	$416.67	$898.00	COPPER OAKS TOWNHOMES DESC INST#2007-48017 LOT 16	
26-46-25-32-00000.0170	$416.67	$898.00	COPPER OAKS TOWNHOMES DESC INST#2007-48017 LOT 17	
26-46-25-32-00000.0180	$416.67	$898.00	COPPER OAKS TOWNHOMES DESC INST#2007-48017 LOT 18	
26-46-25-32-00000.0190	$416.67	$898.00	COPPER OAKS TOWNHOMES DESC INST#2007-48017 LOT 19	
26-46-25-32-00000.0200	$416.67	$898.00	COPPER OAKS TOWNHOMES DESC INST#2007-48017 LOT 20	
26-46-25-32-00000.0210	$416.67	$898.00	COPPER OAKS TOWNHOMES DESC INST#2007-48017 LOT 21	
26-46-25-32-00000.0220	$416.67	$898.00	COPPER OAKS TOWNHOMES DESC INST#2007-48017 LOT 22	
26-46-25-32-00000.0230	$416.67	$898.00	COPPER OAKS TOWNHOMES DESC INST#2007-48017 LOT 23	
26-46-25-32-00000.0240	$416.67	$898.00	COPPER OAKS TOWNHOMES DESC INST#2007-48017 LOT 24	
26-46-25-32-00000.0250	$416.67	$898.00	COPPER OAKS TOWNHOMES DESC INST#2007-48017 LOT 25	
26-46-25-32-00000.0260	$416.67	$898.00	COPPER OAKS TOWNHOMES DESC INST#2007-48017 LOT 26	
26-46-25-32-00000.0270	$416.67	$898.00	COPPER OAKS TOWNHOMES DESC INST#2007-48017 LOT 27	
26-46-25-32-00000.0280	$416.67	$898.00	COPPER OAKS TOWNHOMES DESC INST#2007-48017 LOT 28	
26-46-25-32-00000.0290	$416.67	$898.00	COPPER OAKS TOWNHOMES DESC INST#2007-48017 LOT 29	
26-46-25-32-00000.0300	$416.67	$898.00	COPPER OAKS TOWNHOMES DESC INST#2007-48017 LOT 30	
26-46-25-32-00000.0310	$416.67	$898.00	COPPER OAKS TOWNHOMES DESC INST#2007-48017 LOT 31	
26-46-25-32-00000.0320	$416.67	$898.00	COPPER OAKS TOWNHOMES DESC INST#2007-48017 LOT 32	
26-46-25-32-00000.0330	$416.67	$898.00	COPPER OAKS TOWNHOMES DESC INST#2007-48017 LOT 33	
26-46-25-32-00000.0340	$416.67	$898.00	COPPER OAKS TOWNHOMES DESC INST#2007-48017 LOT 34	
26-46-25-32-00000.0350	$416.67	$898.00	COPPER OAKS TOWNHOMES DESC INST#2007-48017 LOT 35	
26-46-25-32-00000.0360	$416.67	$898.00	COPPER OAKS TOWNHOMES DESC INST#2007-48017 LOT 36	
26-46-25-32-00000.0370	$416.67	$898.00	COPPER OAKS TOWNHOMES DESC INST#2007-48017 LOT 37	
26-46-25-32-00000.0380	$416.67	$898.00	COPPER OAKS TOWNHOMES DESC INST#2007-48017 LOT 38	
26-46-25-32-00000.0390	$416.67	$898.00	COPPER OAKS TOWNHOMES DESC INST#2007-48017 LOT 39	
26-46-25-32-00000.0400	$416.67	$898.00	COPPER OAKS TOWNHOMES DESC INST#2007-48017 LOT 40	
26-46-25-32-00000.0410	$416.67	$898.00	COPPER OAKS TOWNHOMES DESC INST#2007-48017 LOT 41	
26-46-25-32-00000.0420	$416.67	$898.00	COPPER OAKS TOWNHOMES DESC INST#2007-48017 LOT 42	
26-46-25-32-00000.0430	$416.67	$898.00	COPPER OAKS TOWNHOMES DESC INST#2007-48017 LOT 43	
26-46-25-32-00000.0440	$416.67	$898.00	COPPER OAKS TOWNHOMES DESC INST#2007-48017 LOT 44	
26-46-25-32-00000.0450	$416.67	$898.00	COPPER OAKS TOWNHOMES DESC INST#2007-48017 LOT 45	
26-46-25-32-00000.0460	$416.67	$898.00	COPPER OAKS TOWNHOMES DESC INST#2007-48017 LOT 46	
26-46-25-32-00000.0470	$416.67	$898.00	COPPER OAKS TOWNHOMES DESC INST#2007-48017 LOT 47	
26-46-25-32-00000.0480	$416.67	$898.00	COPPER OAKS TOWNHOMES DESC INST#2007-48017 LOT 48	
26-46-25-32-00000.0490	$416.67	$898.00	COPPER OAKS TOWNHOMES DESC INST#2007-48017 LOT 49	
26-46-25-32-00000.0500	$416.67	$898.00	COPPER OAKS TOWNHOMES DESC INST#2007-48017 LOT 50	
26-46-25-32-00000.0510	$416.67	$898.00	COPPER OAKS TOWNHOMES DESC INST#2007-48017 LOT 51	
26-46-25-32-00000.0520	$416.67	$898.00	COPPER OAKS TOWNHOMES DESC INST#2007-48017 LOT 52	
26-46-25-32-00000.0530	$416.67	$898.00	COPPER OAKS TOWNHOMES DESC INST#2007-48017 LOT 53	
26-46-25-32-00000.0540	$416.67	$898.00	COPPER OAKS TOWNHOMES DESC INST#2007-48017 LOT 54	
26-46-25-32-00000.0550	$416.67	$898.00	COPPER OAKS TOWNHOMES DESC INST#2007-48017 LOT 55	
26-46-25-32-00000.0560	$416.67	$898.00	COPPER OAKS TOWNHOMES DESC INST#2007-48017 LOT 56	
26-46-25-32-00000.0570	$416.67	$898.00	COPPER OAKS TOWNHOMES DESC INST#2007-48017 LOT 57	
26-46-25-32-00000.0580	$416.67	$898.00	COPPER OAKS TOWNHOMES DESC INST#2007-48017 LOT 58	
26-46-25-32-00000.0590	$416.67	$898.00	COPPER OAKS TOWNHOMES DESC INST#2007-48017 LOT 59	
26-46-25-32-00000.0600	$416.67	$898.00	COPPER OAKS TOWNHOMES DESC INST#2007-48017 LOT 60	
26-46-25-32-00000.0610	$416.67	$898.00	COPPER OAKS TOWNHOMES DESC INST#2007-48017 LOT 61	
26-46-25-32-00000.0620	$416.67	$898.00	COPPER OAKS TOWNHOMES DESC INST#2007-48017 LOT 62	
26-46-25-32-00000.0630	$416.67	$898.00	COPPER OAKS TOWNHOMES DESC INST#2007-48017 LOT 63	
26-46-25-32-00000.0640	$416.67	$898.00	COPPER OAKS TOWNHOMES DESC INST#2007-48017 LOT 64	
26-46-25-32-00000.0650	$416.67	$898.00	COPPER OAKS TOWNHOMES DESC INST#2007-48017 LOT 65	
26-46-25-32-00000.0660	$416.67	$898.00	COPPER OAKS TOWNHOMES DESC INST#2007-48017 LOT 66	
26-46-25-32-00000.0670	$416.67	$898.00	COPPER OAKS TOWNHOMES DESC INST#2007-48017 LOT 67	
26-46-25-32-00000.0680	$416.67	$898.00	COPPER OAKS TOWNHOMES DESC INST#2007-48017 LOT 68	
26-46-25-32-00000.0690	$416.67	$898.00	COPPER OAKS TOWNHOMES DESC INST#2007-48017 LOT 69	
26-46-25-32-00000.0700	$416.67	$898.00	COPPER OAKS TOWNHOMES DESC INST#2007-48017 LOT 70	
26-46-25-32-00000.0710	$416.67	$898.00	COPPER OAKS TOWNHOMES DESC INST#2007-48017 LOT 71	
26-46-25-32-00000.0720	$416.67	$898.00	COPPER OAKS TOWNHOMES DESC INST#2007-48017 LOT 72	
26-46-25-32-00000.0730	$416.67	$898.00	COPPER OAKS TOWNHOMES DESC INST#2007-48017 LOT 73	
26-46-25-32-00000.0740	$416.67	$898.00	COPPER OAKS TOWNHOMES DESC INST#2007-48017 LOT 74	
26-46-25-32-00000.0750	$416.67	$898.00	COPPER OAKS TOWNHOMES DESC INST#2007-48017 LOT 75	
26-46-25-32-00000.0760	$416.67	$898.00	COPPER OAKS TOWNHOMES DESC INST#2007-48017 LOT 76	
26-46-25-32-00000.0770	$416.67	$898.00	COPPER OAKS TOWNHOMES DESC INST#2007-48017 LOT 77	
26-46-25-32-00000.0780	$416.67	$898.00	COPPER OAKS TOWNHOMES DESC INST#2007-48017 LOT 78	

Parcel Id	
2026 Maintenance Assessment on Tax Roll*	
2026 Debt Assessment on Tax Roll*	

Site Address	
26-46-25-32-00000.0790	$416.67	$898.00	COPPER OAKS TOWNHOMES DESC INST#2007-48017 LOT 79	
26-46-25-32-00000.0800	$416.67	$898.00	COPPER OAKS TOWNHOMES DESC INST#2007-48017 LOT 80	
26-46-25-32-00000.0810	$416.67	$898.00	COPPER OAKS TOWNHOMES DESC INST#2007-48017 LOT 81	
26-46-25-32-00000.0820	$416.67	$898.00	COPPER OAKS TOWNHOMES DESC INST#2007-48017 LOT 82	
26-46-25-32-00000.0830	$416.67	$898.00	COPPER OAKS TOWNHOMES DESC INST#2007-48017 LOT 83	
26-46-25-32-00000.0840	$416.67	$898.00	COPPER OAKS TOWNHOMES DESC INST#2007-48017 LOT 84	
26-46-25-32-00000.0850	$416.67	$898.00	COPPER OAKS TOWNHOMES DESC INST#2007-48017 LOT 85	
26-46-25-32-00000.0860	$416.67	$898.00	COPPER OAKS TOWNHOMES DESC INST#2007-48017 LOT 86	
26-46-25-32-00000.0870	$416.67	$898.00	COPPER OAKS TOWNHOMES DESC INST#2007-48017 LOT 87	
26-46-25-32-00000.0880	$416.67	$898.00	COPPER OAKS TOWNHOMES DESC INST#2007-48017 LOT 88	
26-46-25-32-00000.0890	$416.67	$898.00	COPPER OAKS TOWNHOMES DESC INST#2007-48017 LOT 89	
26-46-25-32-00000.0900	$416.67	$898.00	COPPER OAKS TOWNHOMES DESC INST#2007-48017 LOT 90	
26-46-25-32-00000.0910	$416.67	$898.00	COPPER OAKS TOWNHOMES DESC INST#2007-48017 LOT 91	
26-46-25-32-00000.0920	$416.67	$898.00	COPPER OAKS TOWNHOMES DESC INST#2007-48017 LOT 92	
26-46-25-32-00000.0930	$416.67	$898.00	COPPER OAKS TOWNHOMES DESC INST#2007-48017 LOT 93	
26-46-25-32-00000.0940	$416.67	$898.00	COPPER OAKS TOWNHOMES DESC INST#2007-48017 LOT 94	
26-46-25-32-00000.0950	$416.67	$898.00	COPPER OAKS TOWNHOMES DESC INST#2007-48017 LOT 95	
26-46-25-32-00000.0960	$416.67	$898.00	COPPER OAKS TOWNHOMES DESC INST#2007-48017 LOT 96	
26-46-25-32-00000.0970	$416.67	$898.00	COPPER OAKS TOWNHOMES DESC INST#2007-48017 LOT 97	
26-46-25-32-00000.0980	$416.67	$898.00	COPPER OAKS TOWNHOMES DESC INST#2007-48017 LOT 98	
26-46-25-32-00000.0990	$416.67	$898.00	COPPER OAKS TOWNHOMES DESC INST#2007-48017 LOT 99	
26-46-25-32-00000.1000	$416.67	$898.00	COPPER OAKS TOWNHOMES DESC INST#2007-48017 LOT 100	
26-46-25-32-00000.1010	$416.67	$898.00	COPPER OAKS TOWNHOMES DESC INST#2007-48017 LOT 101	
26-46-25-32-00000.1020	$416.67	$898.00	COPPER OAKS TOWNHOMES DESC INST#2007-48017 LOT 102	
26-46-25-32-00000.1030	$416.67	$898.00	COPPER OAKS TOWNHOMES DESC INST#2007-48017 LOT 103	
26-46-25-32-00000.1040	$416.67	$898.00	COPPER OAKS TOWNHOMES DESC INST#2007-48017 LOT 104	
26-46-25-32-00000.1050	$416.67	$898.00	COPPER OAKS TOWNHOMES DESC INST#2007-48017 LOT 105	
26-46-25-32-00000.1060	$416.67	$898.00	COPPER OAKS TOWNHOMES DESC INST#2007-48017 LOT 106	
26-46-25-32-00000.1070	$416.67	$898.00	COPPER OAKS TOWNHOMES DESC INST#2007-48017 LOT 107	
26-46-25-32-00000.1080	$416.67	$898.00	COPPER OAKS TOWNHOMES DESC INST#2007-48017 LOT 108	
26-46-25-32-00000.1090	$416.67	$898.00	COPPER OAKS TOWNHOMES DESC INST#2007-48017 LOT 109	
26-46-25-32-00000.1100	$416.67	$898.00	COPPER OAKS TOWNHOMES DESC INST#2007-48017 LOT 110	
26-46-25-32-00000.1110	$416.67	$898.00	COPPER OAKS TOWNHOMES DESC INST#2007-48017 LOT 111	
26-46-25-32-00000.1120	$416.67	$898.00	COPPER OAKS TOWNHOMES DESC INST#2007-48017 LOT 112	
26-46-25-32-00000.1130	$416.67	$898.00	COPPER OAKS TOWNHOMES DESC INST#2007-48017 LOT 113	
26-46-25-32-00000.1140	$416.67	$898.00	COPPER OAKS TOWNHOMES DESC INST#2007-48017 LOT 114	
26-46-25-32-00000.1150	$416.67	$898.00	COPPER OAKS TOWNHOMES DESC INST#2007-48017 LOT 115	
26-46-25-32-00000.1160	$416.67	$898.00	COPPER OAKS TOWNHOMES DESC INST#2007-48017 LOT 116	
26-46-25-32-00000.1170	$416.67	$898.00	COPPER OAKS TOWNHOMES DESC INST#2007-48017 LOT 117	
26-46-25-32-00000.1180	$416.67	$898.00	COPPER OAKS TOWNHOMES DESC INST#2007-48017 LOT 118	
26-46-25-32-00000.1190	$416.67	$898.00	COPPER OAKS TOWNHOMES DESC INST#2007-48017 LOT 119	
26-46-25-32-00000.1200	$416.67	$898.00	COPPER OAKS TOWNHOMES DESC INST#2007-48017 LOT 120	
26-46-25-32-00000.1210	$416.67	$898.00	COPPER OAKS TOWNHOMES DESC INST#2007-48017 LOT 121	
26-46-25-32-00000.1220	$416.67	$898.00	COPPER OAKS TOWNHOMES DESC INST#2007-48017 LOT 122	
26-46-25-32-00000.1230	$416.67	$898.00	COPPER OAKS TOWNHOMES DESC INST#2007-48017 LOT 123	
26-46-25-32-00000.1240	$416.67	$898.00	COPPER OAKS TOWNHOMES DESC INST#2007-48017 LOT 124	
26-46-25-32-00000.1250	$416.67	$898.00	COPPER OAKS TOWNHOMES DESC INST#2007-48017 LOT 125	
26-46-25-32-00000.1260	$416.67	$898.00	COPPER OAKS TOWNHOMES DESC INST#2007-48017 LOT 126	
26-46-25-32-00000.1270	$416.67	$898.00	COPPER OAKS TOWNHOMES DESC INST#2007-48017 LOT 127	
26-46-25-32-00000.1280	$416.67	$898.00	COPPER OAKS TOWNHOMES DESC INST#2007-48017 LOT 128	
26-46-25-32-00000.1290	$416.67	$898.00	COPPER OAKS TOWNHOMES DESC INST#2007-48017 LOT 129	
26-46-25-32-00000.1300	$416.67	$898.00	COPPER OAKS TOWNHOMES DESC INST#2007-48017 LOT 130	
26-46-25-32-00000.1310	$416.67	$898.00	COPPER OAKS TOWNHOMES DESC INST#2007-48017 LOT 131	
26-46-25-32-00000.1320	$416.67	$898.00	COPPER OAKS TOWNHOMES DESC INST#2007-48017 LOT 132	
26-46-25-32-00000.1330	$416.67	$898.00	COPPER OAKS TOWNHOMES DESC INST#2007-48017 LOT 133	
26-46-25-32-00000.1340	$416.67	$898.00	COPPER OAKS TOWNHOMES DESC INST#2007-48017 LOT 134	
26-46-25-32-00000.1350	$416.67	$898.00	COPPER OAKS TOWNHOMES DESC INST#2007-48017 LOT 135	
26-46-25-32-00000.1360	$416.67	$898.00	COPPER OAKS TOWNHOMES DESC INST#2007-48017 LOT 136	
26-46-25-32-00000.1370	$416.67	$898.00	COPPER OAKS TOWNHOMES DESC INST#2007-48017 LOT 137	
26-46-25-32-00000.1380	$416.67	$898.00	COPPER OAKS TOWNHOMES DESC INST#2007-48017 LOT 138	
26-46-25-32-00000.1390	$416.67	$898.00	COPPER OAKS TOWNHOMES DESC INST#2007-48017 LOT 139	
26-46-25-32-00000.1400	$416.67	$898.00	COPPER OAKS TOWNHOMES DESC INST#2007-48017 LOT 140	
26-46-25-32-00000.1410	$416.67	$898.00	COPPER OAKS TOWNHOMES DESC INST#2007-48017 LOT 141	
26-46-25-32-00000.1420	$416.67	$898.00	COPPER OAKS TOWNHOMES DESC INST#2007-48017 LOT 142	
26-46-25-32-00000.1430	$416.67	$898.00	COPPER OAKS TOWNHOMES DESC INST#2007-48017 LOT 143	
26-46-25-32-00000.1440	$416.67	$898.00	COPPER OAKS TOWNHOMES DESC INST#2007-48017 LOT 144	
26-46-25-32-00000.1450	$416.67	$898.00	COPPER OAKS TOWNHOMES DESC INST#2007-48017 LOT 145	
26-46-25-32-00000.1460	$416.67	$898.00	COPPER OAKS TOWNHOMES DESC INST#2007-48017 LOT 146	
26-46-25-32-00000.1470	$416.67	$898.00	COPPER OAKS TOWNHOMES DESC INST#2007-48017 LOT 147	
26-46-25-32-00000.1480	$416.67	$898.00	COPPER OAKS TOWNHOMES DESC INST#2007-48017 LOT 148	

Parcel Id	
2026 Maintenance Assessment on Tax Roll*	
2026 Debt Assessment on Tax Roll*	

Site Address	
26-46-25-32-00000.1490	$416.67	$898.00	COPPER OAKS TOWNHOMES DESC INST#2007-48017 LOT 149	
26-46-25-32-00000.1500	$416.67	$898.00	COPPER OAKS TOWNHOMES DESC INST#2007-48017 LOT 150	
26-46-25-32-00000.1510	$416.67	$898.00	COPPER OAKS TOWNHOMES DESC INST#2007-48017 LOT 151	
26-46-25-32-00000.1520	$416.67	$898.00	COPPER OAKS TOWNHOMES DESC INST#2007-48017 LOT 152	
26-46-25-32-00000.1530	$416.67	$898.00	COPPER OAKS TOWNHOMES DESC INST#2007-48017 LOT 153	
26-46-25-32-00000.1540	$416.67	$898.00	COPPER OAKS TOWNHOMES DESC INST#2007-48017 LOT 154	
26-46-25-32-00000.1550	$416.67	$898.00	COPPER OAKS TOWNHOMES DESC INST#2007-48017 LOT 155	
26-46-25-32-00000.1560	$416.67	$898.00	COPPER OAKS TOWNHOMES DESC INST#2007-48017 LOT 156	
26-46-25-32-00000.1570	$416.67	$898.00	COPPER OAKS TOWNHOMES DESC INST#2007-48017 LOT 157	
26-46-25-32-00000.1580	$416.67	$898.00	COPPER OAKS TOWNHOMES DESC INST#2007-48017 LOT 158	
26-46-25-32-00000.1590	$416.67	$898.00	COPPER OAKS TOWNHOMES DESC INST#2007-48017 LOT 159	
26-46-25-32-00000.1600	$416.67	$898.00	COPPER OAKS TOWNHOMES DESC INST#2007-48017 LOT 160	
26-46-25-32-00000.1610	$416.67	$898.00	COPPER OAKS TOWNHOMES DESC INST#2007-48017 LOT 161	
26-46-25-32-00000.1620	$416.67	$898.00	COPPER OAKS TOWNHOMES DESC INST#2007-48017 LOT 162	
26-46-25-32-00000.1630	$416.67	$898.00	COPPER OAKS TOWNHOMES DESC INST#2007-48017 LOT 163	
Total	$121,667.64	$267,118.00		

* Includes 6% gross up for early discounts and County collection fees.

BOARD OF SUPERVISORS MEETING DATES COPPER OAKS COMMUNITY DEVELOPMENT DISTRICT
FISCAL YEAR 2026/2027

The Board of Supervisors of the Copper Oaks Community Development District will hold their regular meetings for the Fiscal Year 2026/2027 at the Copper Oaks Clubhouse 20699 Three Oaks Parkway, Estero, Florida at 5:00 PM on the third Wednesday of each month as follows:

October21, 2026
November 18, 2026
December 16, 2026
January 20, 2027
February 17, 2027
March 17, 2027
April 21, 2027
May 19, 2027
June 16, 2027
July 21, 2027
August 18, 2027
September 15, 2027

The meetings are open to the public and will be conducted in accordance with the provision of Florida Law for Community Development Districts. The meetings may be continued to a date, time, and place to be specified on the record at the meeting. A copy of the agenda for these meetings may be obtained from Governmental Management Services, LLC, 5385 North Nob Hill Road, Sunrise, Florida 33351, (954) 721-8681, or on the District’s website at http://www.copperoakscdd.com

There may be occasions when one or more Supervisors or staff will participate by telephone. Pursuant to provisions of the Americans with Disabilities Act, any person requiring special accommodations at this meeting because of a disability or physical impairment should contact the District Office at (904) 940-5850 at least three (3) business days prior to the meeting. If you are hearing or speech impaired, please contact the Florida Relay Service by dialing 7-1-1, or 1-800-955-8771 (TTY) / 1-800-955-8770 (Voice), for aid in contacting the District Office.

A person who decides to appeal any decision made at the meeting with respect to any matter considered at the meeting is advised that person will need a record of the proceedings and that accordingly, the person may need to ensure that a verbatim record of the proceedings is made, including the testimony and evidence upon which such appeal is to be based.

Paul Winkeljohn Manager

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Section 112.31445, Florida Statutes, requires that all forms filed in the Electronic Financial Disclosure Management System (EFDMS) be posted online. Before being posted online, any information required by law to be maintained as confidential must be redacted. This process is not automated and may take up to five business days.

PID	FORM YEAR	NAME
	ORGANIZATION(S)	FILING REQUIREMENT	FILING REQUIREMENT FULFILLED	FILINGS	

254930	
2025	
Robert A Hillard	
Copper Oaks Community Development District - Board of Supervisors	
[?]	
Form 1 with COE [?]		
Form 1 Not Filed		
View Filings	

275278	
2025	
Gary Longardo	
Copper Oaks Community Development District - Board of Supervisors	
[?]	
Form 1 with COE [?]		
Form 1 Not Filed		
View Filings	

280490	
2025	
Timothy Murphy	
Copper Oaks Community Development District - Board of Supervisors	
[?]	
Form 1 with COE [?]		
Form 1 Not Filed		
View Filings	

275279	
2025	
Jeff Ocean	
Copper Oaks Community Development District - Board of Supervisors	
[?]	
Form 1 with COE [?]		
Form 1 Not Filed		
View Filings	
1-4 of 4			Rows per page: 25				«	‹	1	›	»	

GOVERNMENTAL MANAGEMENT SERVICES
5385 N. NOB HILL RD. SUNRISE FL 33351

Lee County – Community Development Districts	04/15/2026 FLORIDA

NAME OF COMMUNITY DEVELOPMENT DISTRICT	NUMBER OF REGISTERED VOTERS AS OF 04/15/2026	
Bonita Village	22	
Copper Oaks	513	
Mirada	272	
Portofino Springs	266	
Portofino Vineyards	277	

Tammy Lipa – Voice: 239-533-6329
Email: tlipa@lee.vote

Send to: Jennifer McConnell jmcconnell@gmssf.com  Phone: 954-721-8681 x203

Memorandum To:	Copper Oaks Board of Supervisors
From: District Management
Date: May 20, 2026
RE:	HB7013 – Special Districts Performance Measures and Standards-FINAL Report

To enhance accountability and transparency, new regulations were established for all special districts, by the Florida Legislature, during their 2025 legislative session. Starting on October 1, 2025, or by the end of the ﬁrst full ﬁscal year after its creation (whichever comes later), each special district must establish goals and objectives for each program and activity, as well as develop performance measures and standards to assess the achievement of these goals and objectives. Additionally, by December 1 each year (initial report due on December 1, 2026), each special district is required to publish an annual report on its website, detailing the goals and objectives achieved, the performance measures and standards used, and any goals or objectives that were not achieved.
District Management has identiﬁed the following key categories to focus on for Fiscal Year 2026 and develop statutorily compliant goals for each:
Community Communication and Engagement
Infrastructure and Facilities Maintenance
Financial Transparency and Accountability
Additionally, special districts must provide an annual reporting form to share with the public that reﬂects whether the goals & objectives were met for the year. District Management has streamlined these requirements into a single document that meets both the statutory requirements for goal/objective setting and annual reporting.
The proposed goals/objectives and the annual reporting form are attached as exhibit A to this memo. District Management recommends that the Board of Supervisors adopt these goals and objectives to maintain compliance with HB7013 and further enhance their commitment to the accountability and transparency of the District.

Exhibit A:
Goals, Objectives and Annual Reporting Form

Copper Oaks Community Development District Performance Measures/Standards &
Annual Reporting Form
October 1, 2025 – September 30, 2026

 Community Communication and Engagement
Goal 1.1: Public Meetings Compliance
Objective: Hold at least three regular Board of Supervisor meetings per year to conduct CDD related business and discuss community needs.
Measurement: Number of public board meetings held annually as evidenced by meeting minutes and legal advertisements.
Standard: A minimum of three board meetings were held during the Fiscal Year.
Achieved: Yes ☑ No ☐

Goal 1.2: Notice of Meetings Compliance
Objective: Provide public notice of meetings in accordance with Florida Statutes, using at least two communication methods.
Measurement: Timeliness and method of meeting notices as evidenced by posting to CDD website, publishing in local newspaper and via electronic communication. Standard: 100% of meetings were advertised per Florida statute on at least two mediums (i.e., newspaper, CDD website, electronic communications).
Achieved: Yes ☑ No ☐

Goal 1.3: Access to Records Compliance
Objective: Ensure that meeting minutes and other public records are readily available and easily accessible to the public by completing monthly CDD website checks.
Measurement: Monthly website reviews will be completed to ensure meeting minutes and other public records are up to date as evidenced by District Management’s records.
Standard: 100% of monthly website checks were completed by District
Management.
Achieved: Yes ☑ No ☐

 Infrastructure and Facilities Maintenance
Goal 2.1: Field Management and/or District Management Site Inspections Objective: Field manager and/or district manager will conduct inspections per
District Management services agreement to ensure safety and proper functioning of the District’s infrastructure.
Measurement: Field manager and/or district manager visits were successfully completed per management agreement as evidenced by ﬁeld manager and/or district manager’s reports, notes or other record keeping method.
Standard: 100% of site visits were successfully completed as described within district management services agreement
Achieved: Yes ☑ No ☐

Goal 2.2: District Infrastructure and Facilities Inspections
Objective: District Engineer will conduct an annual inspection of the District’s infrastructure and related systems.
Measurement: A minimum of one inspection completed per year as evidenced by district engineer’s report related to district’s infrastructure and related systems.
Standard: Minimum of one inspection was completed in the Fiscal Year by the district’s engineer.
Achieved: Yes ☑ No ☐
 Financial Transparency and Accountability
Goal 3.1: Annual Budget Preparation
Objective: Prepare and approve the annual proposed budget by June 15 and ﬁnal
budget was adopted by September 30 each year.
Measurement: Proposed budget was approved by the Board before June 15 and ﬁnal budget was adopted by September 30 as evidenced by meeting minutes and budget documents listed on CDD website and/or within district records.
Standard: 100% of budget approval & adoption were completed by the statutory deadlines and posted to the CDD website.
Achieved: Yes ☑ No ☐
Goal 3.2: Financial Reports
Objective: Publish to the CDD website the most recent versions of the following documents: Annual audit, current ﬁscal year budget with any amendments, and most recent ﬁnancials within the latest agenda package.
Measurement: Annual audit, previous years’ budgets, and ﬁnancials are accessible
to the public as evidenced by corresponding documents on the CDD’s website. Standard: CDD website contains 100% of the following information: Most recent annual audit, most recent adopted/amended ﬁscal year budget, and most recent agenda package with updated ﬁnancials.
Achieved: Yes ☑ No ☐

Goal 3.3: Annual Financial Audit
Objective: Conduct an annual independent ﬁnancial audit per statutory requirements and publish the results to the CDD website for public inspection, and transmit to the State of Florida.
Measurement: Timeliness of audit completion and publication as evidenced by meeting minutes showing board approval and annual audit is available on the CDD’s website and transmitted to the State of Florida.
Standard: Audit was completed by an independent auditing ﬁrm per statutory requirements and results were posted to the CDD website and transmitted to the State of Florida.
Achieved: Yes ☑ No ☐

Chair/Vice Chair:		Date:	 Print Name:	 
Copper Oaks Community Development District

District Manager:		Date:	 Print Name:	 
Copper Oaks Community Development District

Memorandum To:	Copper Oaks Board of Supervisors
From: District Management
Date: May 20, 2026
RE:	HB7013 – Special Districts Performance Measures and Standards

To enhance accountability and transparency, new regulations were established for all special districts, by the Florida Legislature, during their 2026 legislative session. Starting on October 1, 2026, or by the end of the ﬁrst full ﬁscal year after its creation (whichever comes later), each special district must establish goals and objectives for each program and activity, as well as develop performance measures and standards to assess the achievement of these goals and objectives. Additionally, by December 1 each year (initial report due on December 1, 2027), each special district is required to publish an annual report on its website, detailing the goals and objectives achieved, the performance measures and standards used, and any goals or objectives that were not achieved.
District Management has identiﬁed the following key categories to focus on for Fiscal Year 2027 and develop statutorily compliant goals for each:
Community Communication and Engagement
Infrastructure and Facilities Maintenance
Financial Transparency and Accountability
Additionally, special districts must provide an annual reporting form to share with the public that reﬂects whether the goals & objectives were met for the year. District Management has streamlined these requirements into a single document that meets both the statutory requirements for goal/objective setting and annual reporting.
The proposed goals/objectives and the annual reporting form are attached as exhibit A to this memo. District Management recommends that the Board of Supervisors adopt these goals and objectives to maintain compliance with HB7013 and further enhance their commitment to the accountability and transparency of the District.

Exhibit A:
Goals, Objectives and Annual Reporting Form

Copper Oaks Community Development District Performance Measures/Standards &
Annual Reporting Form
October 1, 2026 – September 30, 2027

 Community Communication and Engagement
Goal 1.1: Public Meetings Compliance
Objective: Hold at least three regular Board of Supervisor meetings per year to conduct CDD related business and discuss community needs.
Measurement: Number of public board meetings held annually as evidenced by meeting minutes and legal advertisements.
Standard: A minimum of three board meetings were held during the Fiscal Year.
Achieved: Yes ☐ No ☐

Goal 1.2: Notice of Meetings Compliance
Objective: Provide public notice of meetings in accordance with Florida Statutes, using at least two communication methods.
Measurement: Timeliness and method of meeting notices as evidenced by posting to CDD website, publishing in local newspaper and via electronic communication.
Standard: 100% of meetings were advertised per Florida statute on at least two
mediums (i.e., newspaper, CDD website, electronic communications).
Achieved: Yes ☐ No ☐

Goal 1.3: Access to Records Compliance
Objective: Ensure that meeting minutes and other public records are readily available and easily accessible to the public by completing monthly CDD website checks.
Measurement: Monthly website reviews will be completed to ensure meeting minutes and other public records are up to date as evidenced by District Management’s records.
Standard: 100% of monthly website checks were completed by District Management.
Achieved: Yes ☐ No ☐

 Infrastructure and Facilities Maintenance
Goal 2.1: Field Management and/or District Management Site Inspections
Objective: Field manager and/or district manager will conduct inspections per District Management services agreement to ensure safety and proper functioning of the District’s infrastructure.
Measurement: Field manager and/or district manager visits were successfully completed per management agreement as evidenced by ﬁeld manager and/or district manager’s reports, notes or other record keeping method.
Standard: 100% of site visits were successfully completed as described within district management services agreement
Achieved: Yes ☐ No ☐

Goal 2.2: District Infrastructure and Facilities Inspections
Objective: District Engineer will conduct an annual inspection of the District’s infrastructure and related systems.
Measurement: A minimum of one inspection completed per year as evidenced by district engineer’s report related to district’s infrastructure and related systems.
Standard: Minimum of one inspection was completed in the Fiscal Year by the district’s engineer.
Achieved: Yes ☐ No ☐
 Financial Transparency and Accountability
Goal 3.1: Annual Budget Preparation
Objective: Prepare and approve the annual proposed budget by June 15 and ﬁnal
budget was adopted by September 30 each year.
Measurement: Proposed budget was approved by the Board before June 15 and ﬁnal budget was adopted by September 30 as evidenced by meeting minutes and budget documents listed on CDD website and/or within district records.
Standard: 100% of budget approval & adoption were completed by the statutory deadlines and posted to the CDD website.
Achieved: Yes ☐ No ☐
Goal 3.2: Financial Reports
Objective: Publish to the CDD website the most recent versions of the following documents: Annual audit, current ﬁscal year budget with any amendments, and most recent ﬁnancials within the latest agenda package.
Measurement: Annual audit, previous years’ budgets, and ﬁnancials are accessible
to the public as evidenced by corresponding documents on the CDD’s website.

Standard: CDD website contains 100% of the following information: Most recent annual audit, most recent adopted/amended ﬁscal year budget, and most recent agenda package with updated ﬁnancials.
Achieved: Yes ☐ No ☐
Goal 3.3: Annual Financial Audit
Objective: Conduct an annual independent ﬁnancial audit per statutory requirements and publish the results to the CDD website for public inspection, and transmit to the State of Florida.
Measurement: Timeliness of audit completion and publication as evidenced by meeting minutes showing board approval and annual audit is available on the CDD’s website and transmitted to the State of Florida.
Standard: Audit was completed by an independent auditing ﬁrm per statutory requirements and results were posted to the CDD website and transmitted to the State of Florida.
Achieved: Yes ☐ No ☐

Chair/Vice Chair:		Date:	 Print Name:	 
Copper Oaks Community Development District

District Manager:		Date:	 Print Name:	 
Copper Oaks Community Development District

Copper Oaks	
COMMUNITY DEVELOPMENT DISTRICT	

Check Register

Date

check #'s

Amount

3/1 - 3/31/26	1171	$4,209.98	

4/1 - 4/30/26	1172-1175	$15,316.12	

TOTAL CHECKS	$19,526.10	

Date

ACH

Amount

3/1 - 3/31/26	80008	$80.23	

4/1 - 4/30/26	80009	$37.83	

TOTAL ACH	$118.06	

TOTAL	$19,644.16	

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	4/03/26	PAGE	1
*** CHECK DATES 03/01/2026 - 03/31/2026 ***	COPPER OAKS - GENERAL FUND

CHECK	VEND# DATE	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS	STATUS	AMOUNT	....CHECK..... AMOUNT	#	
3/10/26 00008	3/01/26 268	202603 301-51300-34000	*	3,925.00		
	MAR 26 - MGMT FEES
3/01/26 268	202603 301-51300-34100
3/01/26 268	202603 301-51300-31300	*
*	94.50
94.50		
	MAR 26 - DISSEMINATION
3/01/26 268	202603 301-51300-49500	*	94.50		
	MAR 26 - WEBSITE ADMIN
3/01/26 268	202603 301-51300-42000	*	1.48		
	MAR 26 - POSTAGE
GMS-SO FLORIDA, LLC			4,209.98 001171	
- - - - - - - -	- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -	- - - - - - - - - - - -	- - - - -	- - - - - - - -	
	TOTAL FOR	BANK A	4,209.98		

BANK A COPPER OAKS - GF

MAR 26 - COMPUTER TIME

CPO	-COPPER OAKS-	TCESSNA

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	4/03/26	PAGE	2
*** CHECK DATES 03/01/2026 - 03/31/2026 ***	COPPER OAKS - GENERAL FUND
BANK Z COPPER OAKS	AUTOPY
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
3/10/26 00040	2/28/26 99722-50 202602 302-53800-43000	*	80.23
IRRIG 1/29-2/28/26
FPL (AUTO PAY)	80.23 080008
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
TOTAL FOR BANK Z	80.23
TOTAL FOR REGISTER	4,290.21

CPO	-COPPER OAKS-	TCESSNA

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	5/04/26	PAGE	1
*** CHECK DATES 04/01/2026 - 04/30/2026 ***	COPPER OAKS - GENERAL FUND
BANK A COPPER OAKS - GF
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
4/08/26 00004	2/28/26 197541	202602 301-51300-31500	*	400.00
LEGAL SV THRU 2/28/26
BILLING COCHRAN, P.A.	400.00 001172
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/08/26 00008	4/01/26 269	202604 301-51300-34000	*	3,925.00

4/01/26	269
APR	
4/01/26	269	
	APR	
4/01/26	269	
	APR	
4/01/26	269	
	APR	

APR 26 - MGMT FEES
202604 301-51300-34100	*	94.50
26 - COMPUTER TIME
202604 301-51300-31300	*	94.50
26 - DISSEMINATION
202604 301-51300-49500	*	94.50
26 - WEBSITE ADMIN
202604 301-51300-42000	*	1.90
26 - POSTAGE
GMS-SO FLORIDA, LLC	4,210.40 001173
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/15/26 00004	3/31/26 198010	202603 301-51300-31500	*	797.50
LEGAL SV THRU 3/31/26
BILLING COCHRAN, P.A.	797.50 001174
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
4/15/26 00011	4/15/26 04152026 202604 300-20700-10100	*	9,908.22
TXFER TAX COLLECTIONS
COPPER OAKS CDD C/O US BANK	9,908.22 001175
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
TOTAL FOR BANK A	15,316.12

CPO	-COPPER OAKS-	TCESSNA

AP300R	YEAR-TO-DATE ACCOUNTS PAYABLE PREPAID/COMPUTER CHECK REGISTER	RUN	5/04/26	PAGE	2
*** CHECK DATES 04/01/2026 - 04/30/2026 ***	COPPER OAKS - GENERAL FUND
BANK Z COPPER OAKS	AUTOPY
CHECK	VEND#	.....INVOICE..... ...EXPENSED TO...		VENDOR NAME	STATUS	AMOUNT	....CHECK..... DATE			DATE	INVOICE	YRMO	DPT ACCT# SUB	SUBCLASS				AMOUNT	#
4/08/26 00040	3/31/26 99722-50 202603 302-53800-43000	*	37.83
IRRIG 2/28-3/31/26
FPL (AUTO PAY)	37.83 080009
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
TOTAL FOR BANK Z	37.83
TOTAL FOR REGISTER	15,353.95

CPO	-COPPER OAKS-	TCESSNA

Copper Oaks	
Community Development District	

Unaudited Financial Reporting	
April 30, 2026	

Table of Contents

	Balance Sheet

	General Fund

	Debt Service Fund Series 2021

	Capital Project Fund Series 2021

	Month to Month

	Long Term Debt Report

	Assessment Receipt Schedule

Copper Oaks	
Community Development District	
Combined Balance Sheet	
April 30, 2026	
General	Debt Service	Capital Project	Totals	
Fund	Fund	Fund	Governmental Funds	

Assets:	
Cash:	
Operating Account	

$	5,447	$	-	$	-	$	5,447

Investments:
Stateboard of Administration	150,400	-	-	150,400

Series 2021	
Reserve	
Revenue	
Acquisition	

-	
-	
-	

25,108	
296,162	
-	

-	
-	
108,940	

-	
25,108	
296,162	
108,940	

Total Assets	$	155,847	$	321,270	$	108,940	$	586,057	
Liabilities:	
Accounts Payable	$	8,335	$	-		$	-		$	8,335	
Accrued Expenses	2,816		-		-	2,816	

Total Liabilites	$	11,151	$	-	$	-	$	11,151

Fund Balance:	
Restricted for:	
Debt Service	
Capital Project	
Assigned for:	
Unassigned	

$	-	
108,940	

$	321,270	
108,940	

$	-	$	321,270

144,696	-	-	144,696

Total Liabilities & Fund Balance	$	155,847	$	321,270	$	108,940	$	586,057

Total Fund Balances	$	144,696	$	321,270	$	108,940	$	574,906

Copper Oaks	
Community Development District	
General Fund	
Statement of Revenues, Expenditures, and Changes in Fund Balance	
For The Period Ending April 30, 2026	

Adopted	Prorated Budget	Actual	
Budget	Thru 04/30/26	Thru 04/30/26	Variance	

Revenues:		
Special Assessments - Tax Roll	$	114,368	
Interest Income	4,000	

$	114,368	
2,333	

$	115,025	
2,824	

$	657	
491	

Total Revenues	$	118,368	$	116,702	$	117,849	$	1,148	
Expenditures:					
General & Administrative:					
Engineering	$	8,500	$	4,958	$	-	$	4,958	
Attorney	6,000	3,500	3,470	30	
Annual Audit	5,000	5,000	3,600	1,400	
Assessment Administration	2,000	2,000	2,000	-	
Dissemination Agent	1,134	662	662	0	
Trustee Fees	4,100	-	-	-	
Management Fees	47,100	27,475	27,475	0	
Information Technology	1,134	662	662	0	
Website Maintenance	1,134	662	662	0	
Telephone	150	88	-	88	
Postage & Delivery	500	292	30	262	
Insurance General Liability	8,609	8,609	8,295	314	
Printing & Binding	500	292	6	286	
Legal Advertising	1,500	875	-	875	
Other Current Charges	700	408	859	(451)	
Office Supplies	100	58	0	58	
Dues, Licenses & Subscriptions	175	175	175	-	
Total General & Administrative	$	88,336	$	55,714	$	47,895	$	7,820	

Operations & Maintenance					
Field Expenditures					
Field Manager	$	2,500	$	1,458	$	-	$	1,458	
Utility-Electric	3,000	1,750	1,753	(3)	
Lake Maintenance	5,328	3,108	3,199	(91)	
Landscape Maintenance	27,840	16,240	16,385	(145)	
Plant Replacement	1,000	583	-	583	
Irrigation Repairs	8,000	4,667	-	4,667	
Pump System Maintenance	8,000	4,667	313	4,354	
Repair and Maintenance	1,000	583	-	583	
Contingency	5,000	2,917	-	2,917	
Subtotal Field Expenditures	$	61,668	$	35,973	$	21,650	$	14,323	

Total Operations & Maintenance	$	61,668	$	35,973	$	21,650	$	14,323	

Total Expenditures	$	150,004	$	91,687	$	69,545	$	22,143	

Excess (Deficiency) of Revenues over Expenditure	$	(31,636)	$	25,014	$	48,305	$	23,290	

Net Change in Fund Balance	$	(31,636)	$	25,014	$	48,305	$	23,290	
	
Fund Balance - Beginning	$	31,636		$	96,392		
	
Fund Balance - Ending	$	-		$	144,696		

Copper Oaks	
Community Development District	
Debt Service Fund Series 2021	
Statement of Revenues, Expenditures, and Changes in Fund Balance	
For The Period Ending April 30, 2026	

Adopted	Prorated Budge	Actual	
Budget	Thru 04/30/26	Thru 04/30/26	Variance	

Revenues:		
Special Assessments - Tax Roll	$	251,091	
Interest Income	3,500	

$	251,091	
2,042	

$	252,240	
3,926	

$	1,149	
1,884	

Total Revenues	$	254,591	$	253,133	$	256,166	$	3,034	
Expenditures:		
Interest 11/1	$	32,460	$	32,460	$	32,460	$	-	
Interest - 5/1	32,460	-	-	-	
Principal - 5/1	188,000	-	-	-	
Total Expenditures	$	252,920	$	32,460	$	32,460	$	-	

Excess (Deficiency) of Revenues over Expenditure	$	1,671	$	220,673	$	223,706	$	3,034	

Net Change in Fund Balance	$	1,671	$	220,673	$	223,706	$	3,034	
		
Fund Balance - Beginning	$	66,164	$	97,563	
		
Fund Balance - Ending	$	67,835	$	321,270	

Copper Oaks
Community Development District Capital Projects Fund Series 2021
Statement of Revenues, Expenditures, and Changes in Fund Balance
For The Period Ending April 30, 2026

Variance

Thru 04/30/26	Thru 04/30/26

Budget

Actual

Prorated Budget

Adopted

Revenues

Interest Income

$	-	$

-	$	2,313	$

2,313

Total Revenues	$	-	$	-	$	2,313	$	2,313

Expenditures:

Capital Outlay	$	-	$	-	$	-	$	-	
Total Expenditures	$	-	$	-	$	-	$	-	

Excess (Deficiency) of Revenues over Expenditure	$	-	$	-	$	2,313	$	2,313	
			
Net Change in Fund Balance	$	-	$	2,313	$	2,313	
			
Fund Balance - Beginning	$	-	$	106,627		
			
Fund Balance - Ending	$	-	$	108,940		

Copper Oaks	
Community Development District	
Month to Month	

Oct	Nov	Dec	Jan	Feb	March	April	May	June	July	Aug	Sept	Total	

Revenues:														
Special Assessments - Tax Roll	$	114	$	9,254	$  95,009	$	2,456	$	3,679	$	1,241	$	3,272	$	-	$	-	$	-	$	-	$	-	$ 115,025	
Interest Income	292	255	347	492	456	502	481	-	-	-	-	-	2,824	

Total Revenues	$	405	$	9,509	$  95,356	$	2,949	$	4,135	$	1,743	$	3,753	$	-	$	-	$	-	$	-	$	-	$ 117,849	
Expenditures:														
General & Administrative:														
Engineering	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Attorney	400	1,073	400	400	400	798	-	-	-	-	-	-	3,470	
Annual Audit	-	3,600	-	-	-	-	-	-	-	-	-	-	3,600	
Assessment Administration	2,000	-	-	-	-	-	-	-	-	-	-	-	2,000	
Dissemination Agent	95	95	95	95	95	95	95	-	-	-	-	-	662	
Trustee Fees	-	-	-	-	-	-	-	-	-	-	-	-	-	
Management Fees	3,925	3,925	3,925	3,925	3,925	3,925	3,925	-	-	-	-	-	27,475	
Information Technology	95	95	95	95	95	95	95	-	-	-	-	-	662	
Website Maintenance	95	95	95	95	95	95	95	-	-	-	-	-	662	
Telephone	-	-	-	-	-	-	-	-	-	-	-	-	-	
Postage & Delivery	7	5	1	11	1	1	2	-	-	-	-	-	30	
Insurance General Liability	8,295	-	-	-	-	-	-	-	-	-	-	-	8,295	
Printing & Binding	-	6	0	-	-	-	-	-	-	-	-	-	6	
Legal Advertising	-	-	-	-	-	-	-	-	-	-	-	-	-	
Other Current Charges		383	101	88	92	106	90	-	-	-	-	-	859	
Office Supplies	-	-	-	0	-	-	-	-	-	-	-	-	0	
Dues, Licenses & Subscriptions	-	175	-	-	-	-	-	-	-	-	-	-	175	
Total General & Administrative	$  14,911	$	9,450	$	4,711	$	4,708	$	4,702	$	5,113	$	4,300	$	-	$	-	$	-	$	-	$	-	$  47,895	
Operations & Maintenance

Field Expenditures														
Field Manager	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	
Utility-Electric	337	375	432	453	80	38	38	-	-	-	-	-	1,753	
Lake Maintenance	457	457	457	457	457	457	457	-	-	-	-	-	3,199	
Landscape Maintenance	2,320	2,390	2,390	2,321	2,321	2,321	2,321	-	-	-	-	-	16,385	
Plant Replacement	-	-	-	-	-	-	-	-	-	-	-	-	-	
Irrigation Repairs	-	-	-	-	-	-	-	-	-	-	-	-	-	
Pump System Maintenance	-	313	-	-	-	-	-	-	-	-	-	-	313	
Repair and Maintenance	-	-	-	-	-	-	-	-	-	-	-	-	-	
Contingency	-	-	-	-	-	-	-	-	-	-	-	-	-	

Subtotal Field Expenditures	$	3,114	$	3,535	$	3,279	$	3,231	$	2,858	$	2,816	$	2,816	$	-	$	-	$	-	$	-	$	-	$  21,650	

Total Operations & Maintenance	$	3,114	$	3,535	$	3,279	$	3,231	$	2,858	$	2,816	$	2,816	$	-	$	-	$	-	$	-	$	-	$  21,650	

Total Expenditures	$  18,025	$  12,984	$	7,990	$	7,939	$	7,561	$	7,929	$	7,116	$	-	$	-	$	-	$	-	$	-	$  69,545	

Excess (Deficiency) of Revenues over Expe	$  (17,620)	$	(3,475)	$  87,366	$	(4,990)	$	(3,426)	$	(6,186)	$	(3,364)	$	-	$	-	$	-	$	-	$	-	$  48,305	
Other Financing Sources/Uses:

Transfer In/(Out)	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	

Total Other Financing Sources/Uses	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	$	-	

Net Change in Fund Balance	$ (17,620)	$  (3,475)	$  87,366	$  (4,990)	$  (3,426)	$  (6,186)	$  (3,364)	$	-	$	-	$	-	$	-	$	-	$  48,305	

Page 5

Copper Oaks	
Community Development District	
Long Term Debt Report	

Series 2021, Special Assessment Refunding and Improvement Bonds

Interest Rate:	3.00%	
Maturity Date:	5/1/2035	
Reserve Fund Definition	10% of Maximum Annual Debt Service	
Reserve Fund Requirement	$25,108	
Reserve Fund Balance	25,108	
Bonds Outstanding - 7/8/21	$2,864,000	
Less: Principal Payment - 5/1/22	($167,000)	
Less: Principal Payment - 5/1/23	($172,000)	
Less: Principal Payment - 5/1/24	($178,000)	
Less: Principal Payment - 5/1/25	($183,000)	
Current Bonds Outstanding	$2,164,000	

Page 6

Copper Oaks
COMMUNITY DEVELOPMENT DISTRICT

Gross Assessments	$	121,667.64	$	267,118.00	$	388,785.64	
Net Assessments	$	114,367.58	$	251,090.92	$	365,458.50	
allocation in %	31.29%	68.71%	100.00%	

Special Assessment Receipts - Lee County Fiscal Year 2026

ON ROLL ASSESSMENTS

Date	
Distribution	
Gross Amount	Discoumt/
Penalty	
Commission	
Interest	
Net Receipts	O&M Portion	2021 Debt
Service	
Total	

10/31/25	
unused fees	
$	-	
$	-	
$	(113.70)	
$	-	
$	113.70	
$	113.70	
$	-	
$	113.70	
11/10/25	10/01-10/31/25	1,933.44	101.50	537.28	-	1,294.66	405.15	889.51	1,294.66	
11/21/25	11/01-11/14/25	29,454.74	1,178.26	-	-	28,276.48	8,848.92	19,427.56	28,276.48	
12/09/25	11/15-11/30/25	241,299.27	9,652.47		-	231,646.80	72,492.18	159,154.62	231,646.80	
12/22/25	12/01-12/15/25	74,911.81	2,959.73		-	71,952.08	22,516.88	49,435.20	71,952.08	
01/14/26	12/16-12/31/25	8,040.02	254.73		-	7,785.29	2,436.35	5,348.94	7,785.29	
01/13/26	unused fees	-	-	(19.97)	-	19.97	19.97	-	19.97	
02/11/26	01/01-01/31/26	12,022.03	267.11		-	11,754.92	3,678.62	8,076.30	11,754.92	
03/11/26	02/01-02/28/26	4,020.01	53.73	-	-	3,966.28	1,241.22	2,725.06	3,966.28	
04/15/26	03/01-03/31/26	10,454.97	-		-	10,454.97	3,271.81	7,183.16	10,454.97	
	TOTAL	$	382,136.29	$	14,467.53	$	403.61	$	-	$	367,265.15	$	115,024.80	$	252,240.35	$	367,265.15	

$

98.29%
6,649.35

Percent Collected Balance Remaining to Collect

Page 7