I checked into this – actually called the tax consultant that is responsible for administering the Santaluz MR district.

It is approximately $90,000. It depends on how much has been paid so far, etc.

What killed Santaluz for me was the building restrictions which greatly limit what you can build and add huge costs. Items like hand-laid clay roofs, double walls, and true divided light windows push costs up. Make sure you get a quote from a GC who has worked in Santaluz before. Anything less than around $225/ft is unrealistic.

If you are interested, I’m actually aware of a pocket (off-MLS) listing on Northern Lights for a great lot at a great price. PM me if you are interested and I will send you the details. I’m not a realtor, but I was working with one who told me about this listing.