NOTICE REGARDING COMPLETION OF ASSESSMENT ROLL AND PUBLIC HEARINGS TO CONSIDER PROPOSED FRONT FOOT ASSESSMENTS AND CAPACITY FEES FOR CERTAIN CUSTOMERS OF HILTON HEAD NO. 1 PUBLIC SERVICE DISTRICT, SOUTH CAROLINA On April 29, 2026, the Hilton Head No. 1 Public Service District Commission (the "Commission"), the governing body of Hilton Head No. 1 Public Service District, South Carolina (the "District"), passed a resolution (the "Resolution") providing for the implementation of certain front foot assessments on the following tax parcels (the "Affected Service Areas"): R510 007 000 0840 0000; R510 007 000 0840 0000; R510 007 000 0148 0000; R510 007 000 0148 0000; R510 007 000 0148 0000; R510 007 000 0148 0000; R510 007 000 0148 0000; R510 007 000 0148 0000; R510 007 000 0148 0000; R510 007 000 0148 0000; R510 007 000 0148 0000; R510 007 000 0148 0000; R510 007 000 0148 0000; R510 007 000 0148 0000; R510 007 000 0148 0000; R510 007 000 0148 0000; R510 007 000 0148 0000; R510 007 000 0148 0000; R510 007 000 0148 0000; R510 007 000 0148 0000; R510 007 000 0148 0000; R510 007 000 0148 0000; R510 007 000 0148 0000; R510 007 000 0148 0000; R510 007 000 0148 0000; R510 007 000 0148 0000; R510 007 000 0148 0000; R510 007 000 0148 0000; R510 007 000 0148 0000; R510 007 000 0148 0000; R510 007 000 0148 0000; R510 007 000 0148 0000; R510 007 000 0148 0000; R510 007 000 0148 0000; R510 007 000 0148 0000; R510 007 000 0148 0000; R511 003 000 006A 0000; R511 003 000 006A 0000; R511 003 000 006A 0000; R511 003 000 006A 0000; R511 003 000 006A 0000; R511 003 000 006A 0000; R511 003 000 006A 0000; R511 003 000 006A 0000; R510 003 000 014A 0000; R510 007 000 031B 0000; R510 007 000 031B 0000; R510 005 000 013A 0000; R510 005 000 013A 0000; R510 005 000 016E 0000; R511 008 000 0621 0000; R511 008 000 0621 0000; R510 007 000 031A 0000; R510 007 000 031A 0000; R510 005 000 002A 0000; R510 005 000 002A 0000; R510 007 000 0841 0000; R510 007 000 0841 0000; R510 007 000 0841 0000; R510 007 000 0841 0000; R510 007 000 0841 0000; R510 007 000 0841 0000; R510 009 000 0785 0000; R510 008 000 0384 0000; R510 008 000 001B 0000; R510 006 000 003I 0000; R510 003 000 024D 0000; R510 008 000 014C 0000; R510 008 000 014C 0000; R510 008 000 014C 0000; R510 008 000 014C 0000; R510 007 000 0114 0000; R510 007 000 0114 0000; R511 003 000 0146 0000; R511 003 000 0146 0000; R510 007 000 0418 0000; R510 007 000 0418 0000; R511 007 000 0061 0000; R510 003 000 014J 0000; R510 003 000 0247 0000; R510 003 000 014A 0000; R510 008 000 013B 0000; R510 008 000 013B 0000; R510 010 000 0803 0000; R511 003 000 011H 0000; R511 003 000 011H 0000; R511 003 000 011H 0000; R511 003 000 011H 0000; R510 010 000 005E 0000; R510 010 000 005E 0000; R510 010 000 0382 0000; R510 010 000 0397 0000; R510 010 000 0398 0000; R510 010 000 0399 0000; R510 010 000 0406 0000; R510 010 000 0424 0000; R510 010 000 0407 0000; R510 010 000 0423 0000; R510 010 000 0422 0000; R510 010 000 0410 0000; R510 010 000 0411 0000; R510 010 000 0414 0000; R510 010 000 0415 0000; R510 010 000 0418 0000; R510 010 000 0419 0000; R510 010 000 0383 0000; R510 010 000 0400 0000; R510 010 000 0401 0000; R510 010 000 0408 0000; R510 010 000 0409 0000; R510 010 000 0412 0000; R510 010 000 0413 0000; R510 010 000 0421 0000; R510 010 000 0420 0000; R510 010 000 0416 0000; R510 010 000 0417 0000; R511 003 000 0006 0000; R510 005 000 016C 0000; and R510 005 000 016C 0000. A copy of the Resolution was then published in the Island Packet on May 3, 2026, and became effective on May 10, 2026. Pursuant to the Resolution and to Sections 6-11-1210 to 6-11-1260 of the Code of Laws of South Carolina 1976, as amended (the "Act"), the owners of property located in the Affected Service Areas, and to which water and/or sewer service has been or is being made available by the District, will be charged assessments. The assessments may be paid as annual installments (bearing interest as provided above at 2.212% per annum) (the "Annual Payments"), which will be included in property tax notices mailed to the affected property owners in the fall of each year, beginning in 2026 and continuing through the fall of 2045. Each assessment constitutes a lien against the affected properties that is superior to all other liens except property taxes. The Annual Payments are collectable by the County Treasurer along with annual property taxes and if not timely paid, are subject to the same terms and conditions regarding late payments and collections of that year's tax bill. The Commission has prepared and completed an assessment roll (the "Roll") that lists all property owners in the Affected Service Areas. The Roll contains the name of the person(s) assessed, a description of the affected property, the amount of the total assessment, and the amount of the Annual Payment. The Roll is on file in the administrative office of the District, which is located at 21 Oak Park Drive, Hilton Head Island, SC 29926. The Roll is available for inspection during regular office hours. A copy of the Roll may be made available electronically by contacting the District at info@hhpsd.com. In accordance with the provisions of the Act and a Resolution adopted by the Commission on May 27, 2026, notice is hereby given that a public hearing will be held by the Commission on Wednesday, June 17, 2026 at 9:00 a.m. (or as soon thereafter as time permits) in the District's public meeting room, which is located at 21 Oak Park Drive, Hilton Head Island, SC 29926 (the "FFA Hearing"). At the FFA Hearing, the Commission shall consider all pre-filed objections regarding the assessments imposed in the Affected Service Areas. Persons affected by the imposition of the assessments and those otherwise seeking an opportunity to be heard must pre-file a written objection to the Commission by Sunday, June 14, 2026 at 9:00 a.m. All written objections must be delivered to the District's Finance Manager by mail or by hand at one of the following addresses: By Mail: Hilton Head No.1 Public Service District, South Carolina Attn: Ms. Amy Graybill – Assessment Objection P.O. Box 21264 Hilton Head Island, SC 29925 By Hand: Hilton Head No.1 Public Service District, South Carolina Attn: Ms. Amy Graybill – Assessment Objection 21 Oak Park Drive Hilton Head Island, SC 29926 Pursuant to the Act, failure to pre-file an objection in writing before the aforementioned date and time shall constitute a complete waiver of any right to object to the assessment. All of those who file a timely objection shall have an opportunity to be heard at the FFA Hearing on Wednesday, June 17, 2026 at 9:00 a.m. The Commission may thereupon make corrections to the Roll as it may deem proper, confirm the same, or set it aside and provide for a new assessment. Further, the District charges one-time capacity fees (the "Capacity Fees") when customers of the District request water and/or sewer service. Some of the owners in the Affected Service Areas, to the extent not already paid, are responsible for paying the Capacity Fees. If Capacity Fees (water and/or sewer) are owed, the owners of properties in the Affected Service Areas have the option to elect to pay their Capacity Fees over the same period as the assessments are paid (and at the same interest rate), rather than paying such Capacity Fees as one lump sum. If the option to pay over time is exercised, the annual payment due on the Capacity Fees will be added to the assessments and will be included in the tax notices mailed in the fall of each of the years 2026 through and including 2045. The affected property owners shall have the opportunity to also discuss the imposition of the Capacity Fees at a public hearing on June 17, 2026 (the "Capacity Fee Hearing" and together with the FFA Hearing, the "Hearings"). The Capacity Fee Hearing will immediately follow the FFA Hearing. After the Capacity Fee Hearing, it is the intent of the Commission to make a final determination regarding the Capacity Fees at its June 17, 2026 meeting. The sewer Capacity Fees, as finally determined by the Commission, shall constitute a lien against the affected property until such time as such fees are paid in full. The Hearings will be held in accordance with the Commission's regular rules and procedures for public hearings. IPL0344195 May 31 2026