Agenda packet — Fontana City Council, July 26, 2022 (part 3 of 10)

RESOLUTION NO. 2022-

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF FONTANA,

CALIFORNIA, AUTHORIZING THE LEVY OF A SPECIAL TAX WITHIN COMMUNITY FACILITIES DISTRICT NO. 95 (SUMMIT @ ROSENA
PHASE TWO) FOR FISCAL YEAR 2022-2023.

WHEREAS, the City Council of the City of Fontana, (the “City Council”) has initiated proceedings, held a public hearing, conducted an election and received a favorable vote from the qualified electors relating to the levy of a special tax in a community facilities district, all as authorized pursuant to the terms and provisions of the “Mello-Roos Community Facilities Act of 1982”, being Chapter 2.5, Part 1, Division 2, Title 5 of the Government Code of the State of California (the “Act”). This Community Facilities District shall hereinafter be referred to as COMMUNITY FACILITIES DISTRICT NO. 95; and
WHEREAS, on April 23, 2019, Community Facilities District No. 95 (Summit @ Rosena Phase Two) Special Tax Bonds, were approved for the acquisition of the improvements in Tract 20153; and
WHEREAS, the City Council, by Ordinance, as authorized by Section 53340 of the Government Code of the State of California, has authorized the levy of a special tax to pay for costs and expenses related to said Community Facilities District, and the City Council is desirous to establish the specific rate of the special tax to be collected for Fiscal Year 2022-2023.

NOW, THEREFORE, BE IT RESOLVED, determined, and ordered by the City Council of the City of Fontana, California, as follows:

SECTION 1. That the above recitals are all true and correct.

SECTION 2. The specific rate and amount of the special tax to be collected to pay for the costs and expenses for Fiscal Year 2022-2023 for the referenced District is hereby determined and established as set forth in Exhibit “B” attached hereto and incorporated herein by reference provided, however, the City Manager is hereby authorized to reduce the specific rate and method of the special tax as shown in Exhibit “B” upon receipt of the Assessor’s roll from the County of San Bernardino if, as determined by the City Manager in his discretion, following review of the Assessor’s roll, a lower rate and amount of the special tax will be sufficient to pay for the costs and expenses for such fiscal year.

SECTION 3. The rate as set forth above does not exceed the amount previously authorized by Ordinance of the City Council, and is not in excess of that as previously approved by the qualified electors of the District.
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Resolution No. 2022-

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SECTION 4. The proceeds of the Special Tax shall be used to pay, in whole or in part, the costs of the following, in the following order of priority:
(a) Payment of principal and interest on any outstanding authorized bonded indebtedness;
(b) Necessary replenishment of bond reserve funds or other reserve funds; (c) Payment of costs and expenses of authorized public facilities and incidental expenses pursuant to the Act; and
(d) Repayment of advances and loans, as appropriate.

The basis for the determination of the special tax needed for the 2022-2023 fiscal year is set forth in Exhibit “B”, attached hereto and incorporated herein by reference.

SECTION 5. The above authorized Special Tax shall be collected in the same manner as ordinary ad valorem property taxes are collected and shall have the same lien and priority in the case of delinquency as is provided for ad valorem taxes.

SECTION 6. All monies above collected shall be paid into the Community Facilities District’s funds, including any bond and reserve funds.

SECTION 7. The City Manager is hereby directed to transmit or cause to be transmitted to the Auditor of the County of San Bernardino for entry in the next County assessment roll on which taxes will become due, opposite each lot or parcel of land affected in a space marked “Public Improvement, Special Tax” or by any other suitable designation, the installment of the Special Tax as set forth in Exhibit “B” or as adjusted pursuant to the provisions of Section 2 above.

SECTION 8. The County Auditor shall then, at the close of the tax collection period, promptly render to this Agency a detailed report showing the amount and/or amounts of such Special Tax installments, interest, penalties and percentages so collected and from what property collected, and also provide a statement of any percentages retained for the expense of making any such collection. 464
Resolution No. 2022-

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APPROVED AND ADOPTED this 26
th day of July, 2022.

READ AND APPROVED AS TO LEGAL FORM:

City Attorney
I, Tonia Lewis, City Clerk of the City of Fontana, and Ex-Officio Clerk of the City Council, do hereby certify that the foregoing resolution is the actual resolution duly and regularly adopted by the City Council at a regular meeting on the 26 th day of July, 2022,
by the following vote to wit:

AYES:

NOES:

ABSENT:

City Clerk of the City of Fontana
Mayor of the City of Fontana
ATTEST:

City Clerk
465
Schedule 1
Special Tax Allocation - Costs to be Allocated
Fiscal Year 2022-2023
Anticipated Bond Payment 09/2022 337,075 $ Bond Service Funds Available 298,989 $ Anticipated Bond Payment 09/2023 208,978 Proposed Special Tax Levy 672,844 Anticipated Bond Payment 09/2023 363,978 Allowance for Delinquencies (20,185) Administration Costs 41,616
Total Costs $ 951,648 Available Funds $ 951,648
Schedule 2
Proposed Special Tax Rates for Fiscal Year 2022-2023
(Special Tax A and Special Tax B)
Total Special
Residential Lot Size (sq ft) Special Tax A Special Tax B Tax Rate 1 – Detached 4,001 or Greater 3,791.00 $ 590.00 $ 4,381.00 $ 2 – Detached 3,801 to <4,001 3,577.00 590.00 4,167.00
3 – Detached 3,601 to <3,801 3,467.00 590.00 4,057.00
4 – Detached 3,401 to <3,601 3,416.00 590.00 4,006.00
5 – Detached 3,201 to <3,401 3,108.00 590.00 3,698.00
6 – Detached 3,001 to <3,201 3,080.00 590.00 3,670.00
7 – Detached 2,801 to <3,001 3,035.00 590.00 3,625.00
8 – Detached 2,601 to <2,801 2,880.00 590.00 3,470.00
9 – Detached 2,401 to <2,601 2,758.00 590.00 3,348.00
10 – Detached 2,201 to <2,401 2,669.00 590.00 3,259.00
11 – Detached 2,001 to <2,201 2,661.00 590.00 3,251.00
12 – Detached 1,801 to <2,001 2,446.00 590.00 3,036.00
13 – Detached 1,601 to <1,801 2,327.00 590.00 2,917.00
14 – Detached Less than 1,601 2,185.00 590.00 2,775.00
15 – Attached 1,801 or Greater 2,320.00 565.00 2,885.00 16 – Attached 1,601 to <1,801 2,193.00 565.00 2,758.00
17 – Attached 1,401 to <1,601 2,052.00 565.00 2,617.00
18 – Attached 1,201 to <1,401 1,759.00 565.00 2,324.00
19 – Attached 1,001 to <1,201 1,609.00 565.00 2,174.00
20 – Attached Less than 1,001 1,506.00 565.00 2,071.00
21 - Non-Residential 26,240.00 6,240.00 32,480.00
Undeveloped Property 0.00
Total Proposed Levy 672,844.00 $ 162,200.00 $ 835,044.00 $ Exhibit "A"
City of Fontana
Community Facilities District No. 95
Summit @ Rosena Phase 2
466
Schedule 3
Comparison of Special Tax Levy and Rates by Fiscal Years Tax Classification Percent
(Land Use) Special Tax Rate Special Tax Rate Change
1 – Detached 4,001 or Greater 61,334 $ 4,381 $ 61,334 $ 4,381 $ 0% 2 – Detached 3,801 to <4,001 - 4,167 - 4,167 0%
3 – Detached 3,601 to <3,801 - 4,057 - 4,057 0%
4 – Detached 3,401 to <3,601 28,042 4,006 28,042 4,006 0% 5 – Detached 3,201 to <3,401 85,054 3,698 85,054 3,698 0% 6 – Detached 3,001 to <3,201 44,040 3,670 44,040 3,670 0% 7 – Detached 2,801 to <3,001 41,808 3,625 43,500 3,625 0% 8 – Detached 2,601 to <2,801 41,640 3,470 41,640 3,470 0% 9 – Detached 2,401 to <2,601 - 3,348 - 3,348 0%
10 – Detached 2,201 to <2,401 - 3,259 - 3,259 0%
11 – Detached 2,001 to <2,201 36,804 3,251 39,012 3,251 0% 12 – Detached 1,801 to <2,001 63,756 3,036 66,792 3,036 0% 13 – Detached 1,601 to <1,801 58,340 2,917 87,510 2,917 0% 14 – Detached Less than 1,601 38,850 2,775 44,400 2,775 0% 15 – Attached 1,801 or Greater - 2,885 57,700 2,885 0%
16 – Attached 1,601 to <1,801 - 2,758 55,160 2,758 0%
17 – Attached 1,401 to <1,601 - 2,617 - 2,617 0%
18 – Attached 1,201 to <1,401 - 2,324 139,440 2,324 0%
19 – Attached 1,001 to <1,201 - 2,174 - 2,174 0%
20 – Attached Less than 1,001 - 2,071 41,420 2,071 0%
21 - Non-Residential - 32,480 - 32,480 0%
Undeveloped Property 75,470 -
$ 575,138 $ 835,044
FY 2021 - 2022 FY 2022 - 2023
467
B-1
EXHIBIT “B”

CITY OF FONTANA
COMMUNITY FACILITIES DISTRICT NO. 95
(SUMMIT @ ROSENA PHASE ONE)

RATE AND METHOD OF APPORTIONMENT OF SPECIAL TAXES
(Summary – Full text available in the Financial Services Division) The Resolution of Annual Levy refers to this Exhibit for an explanation of the rate and method of apportionment of the special tax so as to allow each landowner or resident within the district to estimate the annual amount that would be required for payment.

A Special Tax as hereinafter defined shall be levied on all Assessor’s Parcels of Taxable Property in City of Fontana Community Facilities District No. 95 (Summit @ Rosena Phase Two) (“CFD No. 95”) and collected each fiscal year commencing in Fiscal Year 2019-2020, in an amount determined by the City Council of the City of Fontana (the “Council”) through the application of the application of the Rate and Method of Apportionment as described below. All of the real property in CFD No. 95, unless exempted by law or by the provisions hereof, shall be taxed for the purposes, to the extent and in the manner herein provided.

The rate and method of apportionment of the special tax for 2022-2023 shall be as follows.
468
B-2
I. SPECIAL TAXES FOR PUBLIC IMPROVEMENTS:

Assigned Actual Tax
Special Tax Tax Rate Amount
Land Use Class (square feet) Unit FY 2022-2023 FY 2022-2023 FY 2022-2023 1 – Detached - 4,001 or Greater Unit $3,791.00 $3,791.00 $53,074 2 – Detached - 3,801 to <4,001 Unit 3,577.00 3,577.00 0 3 – Detached - 3,601 to <3,801 Unit 3,467.00 3,467.00 0 4 – Detached - 3,401 to <3,601 Unit 3,416.00 3,416.00 23,912 5 – Detached - 3,201 to <3,401 Unit 3,108.00 3,108.00 71,484 6 – Detached - 3,001 to <3,201 Unit 3,080.00 3,080.00 36,960 7 – Detached - 2,801 to <3,001 Unit 3,035.00 3,035.00 36,420 8 – Detached - 2,601 to <2,801 Unit 2,880.00 2,880.00 34,560 9 – Detached - 2,401 to <2,601 Unit 2,758.00 2,758.00 0 10 – Detached - 2,201 to <2,401 Unit 2,669.00 2,669.00 0 11 – Detached - 2,001 to <2,201 Unit 2,661.00 2,661.00 31,932 12 – Detached - 1,801 to <2,001 Unit 2,446.00 2,446.00 53,812 13 – Detached - 1,601 to <1,801 Unit 2,327.00 2,327.00 69,810 14 – Detached - Less than 1,601 Unit 2,185.00 2,185.00 34,960 15 – Attached - 1,801 or Greater Unit 2,320.00 2,320.00 46,400 16 – Attached - 1,601 to <1,801 Unit 2,193.00 2,193.00 43,860 17 – Attached - 1,401 to <1,601 Unit 2,052.00 2,052.00 0 18 – Attached - 1,201 to <1,401 Unit 1,759.00 1,759.00 105,540 19 – Attached - 1,001 to <1,201 Unit 1,609.00 1,609.00 0 20 – Attached - Less than 1,001 Unit 1,506.00 1,506.00 30,120 21 – Non-Residential Property Acre 26,240.00 26,240.00 0 $672,844
Method of Apportionment of Special Tax A
Commencing with Fiscal year 2019-2020 and for each following Fiscal Year, the CFD Administrator shall determine the Special Tax Requirement for Facilities and shall provide for the levy of the Facilities Special Tax each Fiscal Year as follows:

First: The Facilities Special Tax shall be levied on each Assessor’s Parcel of Developed Property in an amount equal to 100% of the applicable Assigned Facilities Special Tax;
Second: If additional monies are needed to satisfy the Special Tax Requirement for Facilities after the first step has been completed, the Facilities Special Tax shall be levied Proportionately on each Assessor’s Parcel of Undeveloped Property at up to 100% of the Maximum Facilities Special Tax for Undeveloped Property;
469
B-3
Third: If additional monies are needed to satisfy the Special Tax Requirement for Facilities after the first two steps have been completed, then the levy of the Facilities Special Tax on each Assessor’s Parcel of Developed Property whose Maximum Special Tax is determined through the application of the Backup Facilities Special Tax shall be increased in equal percentages from the Assigned Facilities Special Tax up to the Maximum Facilities Special Tax for each such Assessor’s Parcel;
Fourth: If additional monies are needed to satisfy the Special Tax Requirement for Facilities after the first three steps have been completed, then the Facilities Special Tax shall be levied Proportionately on each Assessor’s Parcel of Taxable Public Property at up to 100% the Maximum Facilities Special Tax A for Taxable Public Property, as needed to satisfy the Special Tax Requirement for Facilities; Notwithstanding the above the CFD Administrator shall, in any Fiscal Year, calculate a levy Proportionately less than 100% of the Assigned Facilities Special Tax in step one (above), when (i) the CFD Administrator is no longer required to provide for the levy of the Facilities Special Tax pursuant to steps two through four above in order to meet the Special Tax Requirement for Facilities; and (ii) all authorized CFD No. 95 Bonds have already been issued or the Council has covenanted that it shall not issue any additional CFD No. 95 Bonds (except refunding bonds) to be supported by the Facilities Special Tax.

Further notwithstanding the above, under no circumstances shall the Facilities Special Tax levied against any Assessor’s Parcel of Residential Property for which a Certificate of Occupancy has been issued for private residential use be increased as a consequence of delinquency or default by the owner of any other Assessor’s Parcel within CFD No. 95 by more than ten percent above the amount that would have been levied in that Fiscal Year had there never been any such delinquencies or defaults. To the extent that the levy of the Facilities Special Tax on Residential Property is limited by the provision in the previous sentence, the levy of the Facilities Special Tax on each Assessor’s Parcel of Non-Residential Property shall continue in equal percentages up to 100% of the applicable Maximum Facilities Special Tax.

II. SERVICES SPECIAL TAXES FOR MAINTENANCE OF PARK,

PARKWAYS, AND OPEN SPACE
Maximum Annual Actual
Tax Rate Tax Rate Tax Amount
Land Use Class Unit FY 2022-2023 FY 2022-2023 FY 2022-2023 1 – Detached Residential Subdivision
2 – Attached Residential Subdivision
Unit
Unit
$875.50
838.36
$590.00
565.00
$94,400
67,800
3 – Non-Residential Property Acre 9,147.62 6,160.00 0
$162,200
470
B-4
Commencing July 1, 2019, and each July 1 thereafter, the Maximum Special Tax rates for Special Tax B for Residential Property, and Non-Residential Property shall be increased by two percent (2%).

Method of Apportionment of Special Tax B
Commencing with Fiscal Year 2019-2020 and for each following Fiscal Year, the CFD Administrator shall determine the Special Tax Requirement for Services and shall provide for the levy of the Services Special Tax until the total Services Special Tax levy equals the Special Tax Requirement for Services. The Services Special Tax shall be levied each Fiscal Year as follows:

First: The Services Special Tax shall be levied Proportionately each Fiscal Year on each Assessor’s Parcel of Developed Property at up to 100% of the applicable Assigned Services Special Tax as needed to satisfy the Special Tax Requirement for Services;
Second: If additional monies are needed to satisfy the Special Tax Requirement for Services after the first step has been completed, then the levy of the Services Special Tax on each Assessor’s Parcel of Developed Property shall be increased in equal percentages from the Assigned Services Special Tax up to the Maximum Services Special Tax for each such Assessor’s parcel. 471
472
City of Fontana
Action Report
City Council Meeting
8353 Sierra Avenue
Fontana, CA 92335
File #: 21-1583 Agenda Date: 7/26/2022
Agenda #: AB. Category: Consent Calendar
FROM:

Management Services
SUBJECT:

Resolution of Intent to Form Community Facilities District No. 110M (Tract 16897) RECOMMENDATION:

1. Adopt Resolution No. 2022-089, of Intent of the City Council of the City of Fontana with Respect to Establishment of Proposed Community Facilities District No. 110M of the City of Fontana, County of San Bernardino, State of California.

2. Set the Public Hearing for September 13, 2022, for the Formation of the District and call for the Special Election for September 13, 2022.

COUNCIL GOALS:
· To practice sound fiscal management by fully funding liabilities and reserves. · To practice sound fiscal management by developing long-term funding and debt management plans.

DISCUSSION:

The development of Tract 16897 is actively proceeding. As part of the conditions of approval, the developer is to establish the financing method to pay for ongoing operation and maintenance of the street lights, landscaping, detention basins/water quality systems, open space facilities, graffiti removal, and park maintenance.

The proposed community facilities district (the “District”) boundaries include approximately 5.01 acres (18 units) of residential property and is located at the intersection of Citrus Avenue and Baseline Road. The property is owned by D.R. Horton Los Angeles Holding Company, Inc.

Due to the passage of Proposition 218 in November of 1996, alternate financing plans other than a traditional Lighting and Landscape District are being developed to ensure continuous financing of these maintenance obligations. The City Attorney’s office, staff and the developer believe that the establishment of a maintenance community facilities district which provides services and maintenance is the best protection to the City to have these obligations funded by the future residents who will receive the benefits.

The establishment of the District would provide the initial funding for the operation and maintenance costs for the neighborhood and community park benefit area. This District will maintain street lights, landscaping, detention basins/water quality systems, park maintenance, provide graffiti removal services, open space facilities, and mailboxes located within the District owned by the City with an City of Fontana Page 1 of 2 Printed on 7/21/2022
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File #: 21-1583 Agenda Date: 7/26/2022
Agenda #: AB. Category: Consent Calendar
estimated useful life of five or more years.

The Fiscal Year 2022-23 tax levy for the single-family homes would be $968 per assessor’s parcel consisting of $661 for maintenance, $37 for street lighting, and $270 for parks. The District’s 2022-23 maximum tax has been established at $1,355 per assessor’s parcel and allows for a 2% inflation index pursuant to City guidelines.

Other maintenance districts in the City have annual rates ranging from $262 to $1,010 per assessor's parcel, with $551 per assessor's parcel being the current average. The lower than average rate for this District is due to the higher than usual number of units in the District.

The special taxes for the District and any assessments or special taxes for the school district, together with the projected ad valorem property taxes, do not exceed the City Council policy of 1.95% of the sales price.

Potential homeowners will be notified of the special tax burdens when purchasing their property. It is possible that homeowners in the future could oppose the tax rate and vote, under the Mello Roos Act, to eliminate the special taxes. If this were to occur, a reduction in services or payment from the general fund would be required.

Attached is a resolution stating the City Council’s intent to proceed with the formation of the District (the “Resolution of Intent”). A boundary map and legal descriptions are a part of the Resolution of Intent. Also attached is a proposed calendar of events from Best Best & Krieger, LLP. Additionally, the property owner will waive all time limits and other requirements of the California Elections Code in order for the special election to be held at the time of the September 13, 2022 public hearing.

FISCAL IMPACT:

This action is the first in a two-step City Council approval process to establish a maintenance community facilities district for this project in order to provide long-term funding for the maintenance of City street lighting, landscaping, detention basins/water quality systems, graffiti removal, park maintenance, open space facilities and mailboxes located within the District owned by the City with an estimated useful life of five or more years. All costs of establishing the District are paid by the developer, the current property owner, with ongoing annual maintenance service costs paid by the property owners.

MOTION:

Approve staff recommendation.

City of Fontana Page 2 of 2 Printed on 7/21/2022
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1 RESOLUTION NO. 2022-

RESOLUTION OF INTENTION OF THE CITY COUNCIL OF

THE CITY OF FONTANA WITH RESPECT TO

ESTABLISHMENT OF PROPOSED COMMUNITY
FACILITIES DISTRICT NO. 110M OF THE CITY OF

FONTANA, COUNTY OF SAN BERNARDINO, STATE OF

CALIFORNIA
WHEREAS, the City Council of the City of Fontana (the "City Council") has received a written petition signed by the owners of certain real property within the City of Fontana (the “City”) requesting that the City Council institute proceedings for the establishment of a community facilities district pursuant to Chapter 2.5 (commencing with Section 53311) of Part 1 of Division 2 of Title 5 of the California Government Code, commonly known as the "Mello-Roos Community Facilities Act of 1982," (the "Act") for the purposes of financing certain services which are necessary to meet increased demands placed upon the City as a result of the development of said real property. This proposed community facilities district shall hereinafter be referred to as Community Facilities District No. 110M of the City of Fontana (the “District”); and WHEREAS, Sections 53313(d), (e), and (g) of the Act provide that a community facilities district may pay the costs of maintenance of services provided to a project of new residential development in the City, including but not limited to street lighting, landscaping, park maintenance, detention basin/water quality systems, and open space within and surrounding the area of the District, mailboxes located within the District owned by the City with an estimated useful life of five or more years, the costs associated with the determination of the amount and collection of taxes, and the costs incurred to carry out the authorized purposes of the community facilities district, and the costs associated with the maintenance and operation of real property or other tangible property with an estimated useful life of five or more years that is owned by the City; and
WHEREAS, pursuant to Section 53320 of the Act, the City Council is required upon receiving such petition to adopt a resolution of intention to establish a community facilities district;
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Fontana, as follows:

Section 1. Sufficiency of Petition. The City Council hereby determines that the petition received from the owners of all of the property in the proposed District as authorized by Section 53318 of the Act is sufficient to mandate commencement of proceedings District.
475
2 Section 2. Proposed District. The District is proposed to be established under the terms of the Act. The name proposed for the community facilities district is “Community Facilities District No. 110M of the City of Fontana, County of San Bernardino, State of California.”
Section 3. Description and Map of Boundaries. The boundaries of the proposed District are described in Exhibit “A” attached hereto, and are also shown on the map entitled “Proposed Boundaries of Community Facilities District No. 110M of the City of Fontana, County of San Bernardino, State of California,” which is on file with the City Clerk. Said map is approved and, pursuant to Section 3110 of the California Streets and Highways Code, the City Clerk shall, after conforming with the other requirements of Section 3111 of said Code, record the original of said map in her office, and not later than 15 days prior to the date of the public hearing set forth in Section 10 hereof shall file a copy of said boundary map with the County Recorder of the County of San Bernardino.

Section 4. Types of Services; Incidental Expenses. The District shall finance the costs of maintenance of services provided to a project of new residential development, including street lighting, landscaping, park maintenance, detention basins/water quality systems, and open space facilities within and surrounding the area of the District, mailboxes located within the District owned by the City with an estimated useful life of five or more years, and the costs associated with the determination of the amount, levy and collection of special taxes, which are levied to provide such services, the costs associated with the creation of the District, and the costs incurred to carry out the authorized purposes of the District. It is the intention of this City Council to finance services that are in addition to those provided in or required for the territory within the District and will not be replacing services already available. “Maintenance” means the furnishing of services and materials for the ordinary and usual maintenance, operation and servicing of such street lighting, landscaping, parks, detention basins/water quality systems, open space facilities, mailboxes, and the incidental costs related thereto, but not limited to:
a) Repair, removal, or replacement of all or any part of any improvement. b) Providing for the life, growth, health, and beauty of landscaping, including cultivation, irrigation, trimming, spraying, fertilizing, or treating for disease or injury. c) The removal of trimmings, rubbish, debris, and other solid waste. d) The cleaning, sandblasting, and painting of walls and other improvements to remove or cover graffiti.

Section 5. Special Taxes. Except where funds are otherwise available, special taxes sufficient to pay the costs of services specified in Section 4 above of the proposed District, and the annual administrative expenses of the City and the proposed 476
3 District in determining, apportioning, levying and collecting such special taxes, secured by recordation of continuing lien against all non-exempt real property in the District, shall be annually levied within the proposed District. Pursuant to Section 53340 of the California Government Code, the special taxes shall be collected in the same manner as ordinary ad valorem property taxes are collected and shall be subject to the same penalties and the same procedure, sale, and lien priority in case of delinquency as is provided for ad valorem taxes. The rates and method of apportionment of said special taxes to be levied on parcels of taxable property in the proposed District to pay for the services specified in Section 4 above, and such other expenses and costs, shall be as set forth in Exhibit "B" attached hereto and by this reference made a part hereof.

Section 6. Exempt Properties. Pursuant to Section 53340 of the Act and except as provided in Section 53317.3 of the Act, properties of entities of the state, federal, and local governments shall be exempt from the levy of special taxes of the proposed community facilities district, unless the entity is a landowner within the meaning of Section 53317(f) of the Act.

Section 7. Necessity. The City Council finds that the services described in Section 4 hereof are necessary to meet increased demands placed upon the City as a result of new development occurring within the boundaries of the proposed District.

Section 8. Repayment of Funds Advanced or Work-in-Kind. Pursuant to Section 53314.9 of the Act, the City Council proposes to accept advances of funds or work-in-kind from private persons or private entities and to provide, by resolution, for the use of those funds or that work-in-kind for any authorized purpose, including but not limited to, paying any costs incurred by the City in creating the proposed District, and to enter into an agreement, by resolution, with the person or entity advancing the funds or work-in-kind to repay funds advanced, or to reimburse the person or entity for the value, or cost, whichever is less, of the work-in-kind, as determined by the City Council.

Section 9. Prohibition of Owner Contracts. Pursuant to Section 53329.5 of the Act, the City Council finds that the public interest will not be served by allowing the owners of property within the proposed community facilities district to enter into a contract in accordance with subdivision (a) of that section, and that such owners shall not be permitted to elect to perform any work or services or enter into a written contract with the City for the performance of such work or services pursuant to said Section 53329.5.

Section 10. Hearing. A public hearing on the formation of the proposed District shall be held at 7:00 p.m. on September 13, 2022, in the City Council Chambers at the City Hall, 8353 Sierra Avenue, Fontana, California.

Section 11. Notice. The City Clerk shall publish a notice of the time and place of said hearing as required by Section 53322 of the Act, and shall also give notice of the time and place of said hearing by first-class mail to each registered voter and to each landowner within the proposed District as prescribed by Section 53322.4 of the Act.

Said notice shall be published at least seven (7) days and mailed at least 15 days 477
4 before the date of the hearing, and shall contain the information required by said Section 53322.

Section 12. Reports. The officers of the City who are responsible for providing the services to be financed by the proposed District, as set forth in Section 4 hereof, if it is established, are hereby directed, pursuant to the requirements of Section 53321.5 of the Act, to study the proposed District and, at or before the time of said hearing, file a report with the City Council containing a brief description of the services by type and an estimate of the cost of providing those services and the incidental expenses to be incurred in connection therewith. All such reports shall be made a part of the record of the hearing to be held pursuant to Section 10 hereof.

Section 13. Description of Voting Procedures. The voting procedures to be followed in conducting the consolidated special elections on (i) the proposition with respect to the levy of special taxes on parcels of taxable property within the District to pay the annual costs of the services described in Section 4 hereof, and (ii) the proposition with respect to the establishment of an appropriations limit for the District in the amount of $1,000,000, if the District is established and such consolidated special elections (the "consolidated special elections") are held, shall be as follows:
(a) If at least 12 persons have been registered to vote within the territory of the proposed District for each of the 90 days preceding the close of the public hearing, the vote in the consolidated special elections shall be by the registered voters of the District with each voter having one vote. In that event, the consolidated special elections shall be conducted by the City Clerk, and shall be held on a date selected by the City Council in conformance with the provisions of Section 53326 of the Act and pursuant to the provisions of the California Elections Code governing elections of cities, insofar as they may be applicable, and pursuant to said Section 53326 the ballots for the consolidated special elections shall be distributed to the qualified electors of the District by mail with return postage prepaid or by personal service, and the consolidated special elections shall be conducted as a mail ballot election. (b) If 12 persons have not been registered to vote within the territory of the District for each of the 90 days preceding the close of the public hearing, pursuant to Section 53326 of the Act, the vote is therefore to be by the landowners of the District, with each landowner of record at the close of the public hearing having one vote for each acre or portion of an acre of land that he or she owns within the District, the consolidated special elections shall be conducted by the City Clerk as follows:
(1) The consolidated special elections shall be held on the earliest date, following the adoption by the City Council of the resolution of formation establishing the District pursuant to Section 53325.1 of the Act, and a resolution pursuant to Section 53326 of the Act submitting the propositions with respect to (i) the levy of special taxes to pay the costs of services provided by the District, and (ii) the establishment of an appropriations limit therefore to the qualified electors of the district, upon which such elections can be held pursuant to said 478
5 Section 53326 which may be selected by the City Council, or such earlier date as the owners of land within the community facilities district and the City Clerk agree and concur is acceptable.
(2) Pursuant to said Section 53326, the consolidated special elections may be held earlier than 90 days following the close of the public hearing if the qualified electors of the District waive the time limits for conducting the elections set forth in said Section 53326 by unanimous written consent and the City Clerk concurs in such earlier election date as shall be consented to by the qualified electors.
(3) Pursuant to said Section 53326, ballots for the consolidated special elections shall be distributed to the qualified electors by the City Clerk by mail with return postage prepaid, or by personal service.
(4) Pursuant to applicable sections of the California Elections Code governing the conduct of mail ballot elections of cities, and specifically Division 4 (commencing with §4000) of the California Elections Code with respect to elections conducted by mail, the City Clerk shall mail to each qualified elector an official ballot in a form specified by the City Council in the resolution calling and consolidating the consolidated special elections, and shall also mail to all such qualified electors a ballot pamphlet and instructions to voter, including a sample ballot identical in form to the official ballot but identified as a sample ballot, a statement pursuant to Section 9401 of said code, an impartial analysis by the City Attorney pursuant to Section 9280 of said code with respect to the ballot propositions contained in the official ballot, arguments and rebuttals, if any, pursuant to Sections 9281 to 9287, inclusive, and 9295 of said code, a return identification envelope with prepaid postage thereon addressed to the City Clerk for the return of voted official ballots, and a copy of the resolution of formation establishing the District, adopted by the City Council pursuant to Section 53325.1 of the Act, and the exhibits thereto; provided, however, that such analysis and arguments may be waived with the unanimous consent of all the landowners, and in such event a finding regarding such waivers shall be made in the resolution adopted by the City Council calling the consolidated special elections. (5) The official ballot to be mailed by the City Clerk to each landowner-voter shall have printed or typed thereon the name of the landowner-voter and the number of votes to be voted by the landowner-voter and shall have appended to it a certification to be signed by the person voting the official ballot which shall certify that the person signing the certification is the person who voted the official ballot, and if the landowner-voter is other than a natural person, that he or she is an officer of or other person affiliated with the landowner-voter entitled to vote such official ballot, that he or she has been authorized to vote such official ballot on behalf of the landowner-voter, that in voting such official ballot it was his or her intent, as well as the intent of the landowner-voter, to vote all votes to which the landowner-voter is entitled based 479
6 on its land ownership on the propositions set forth in the official ballot as marked thereon in the voting square opposite each such proposition, and further certifying as to the acreage of the landowner-voter's land ownership within the District.
(6) The return identification envelope delivered by the City Clerk to each landowner-voter shall have printed or typed thereon the following: (i) the name of the landowner, (ii) the address of the landowner, (iii) a declaration under penalty of perjury stating that the voter is the landowner or the authorized representative of the landowner entitled to vote the enclosed ballot and is the person whose name appears on the identification envelope, (iv) the printed name and signature of the voter, (v) the address of the voter, (vi) the date of signing and place of execution of said declaration, and (vii) a notice that the envelope contains an official ballot and is to be opened only by the City Clerk. (7) The instruction to voter form to be mailed by the City Clerk to the landowner-voters shall inform them that the official ballots shall be returned to the City Clerk properly voted as provided thereon and with the certification appended thereto properly completed and signed in the sealed return identification envelope with the certification thereon completed and signed and all other information to be inserted thereon properly inserted by 7:00 p.m. on the date of the election.
(8) Upon receipt of the return identification envelopes which are returned prior to the voting deadline on the date of the elections, the City Clerk shall canvass the votes cast in the consolidated special elections, and shall file a statement with the City Council immediately after the elections as to the results of such canvass and the election on each proposition set forth in the official ballot.

The procedures set forth in this Section for conducting the consolidated special elections, if they are held, may be modified as the City Council may determine to be necessary or desirable by a resolution subsequently adopted by the City Council.
480
7 APPROVED AND ADOPTED this 26th day of July 2022.

READ AND APPROVED AS TO LEGAL FORM:
________________________________
City Attorney
I, Tonia Lewis, City Clerk of the City of Fontana, and Ex-Officio Clerk of the City Council do hereby certify that the foregoing resolution is the actual resolution duly and regularly adopted by the City of Fontana at a regular meeting on the 26th day of July 2022, by the following vote to wit:

AYES:

NOES:

ABSENT:
________________________________
City Clerk of the City of Fontana
________________________________
Mayor of the City of Fontana
ATTEST:
________________________________
City Clerk
481

EXHIBIT A

LEGAL DESCRIPTION
COMMUNITY FACILITIES DISTRICT NO. 110M

OF THE CITY OF FONTANA,

COUNTY OF SAN BERNARDINO,

STATE OF CALIFORNIA
Legal Description:

The proposed boundary of Community Facilities District No. 110M of the City of Fontana, County of San Bernardino, State of California, described as follows:

Lot 70 of Etiwanda Vineyards, as per map recorded in Book 17, page 29 of maps, in the office of the county recorder of said county, all within Section 1, Township 1 South, Range 6 West, San Bernardino Meridian, described as follows:

Beginning at the intersection of the centerline of Miller Avenue (formerly Minnesota Avenue), per said map within the centerline of Lime Avenue (formerly Malada Street), per said map, said intersection being the northeast corner of said lot 70, thence south 00°01’17” east along the centerline of Lime Avenue, a distance of 331.03 feet; thence North 89°58’39” west along the southerly line said lot 70 a distance of 659.70 feet to the southwest corner of lot 70; thence north 00°00’07” west along the west line of lot 70 a distance of 330.63 feet to the centerline of Miller Avenue also being the northwest corner of said lot 70; thence north 89°59’18” east along the centerline of Miller Avenue a distance of 659.59 feet to the point of beginning.

Containing 5.01 acres more or less.
482

EXHIBIT B

RATE AND METHOD OF APPORTIONMENT FOR
COMMUNITY FACILITIES DISTRICT NO. 110M OF THE

CITY OF FONTANA, COUNTY OF SAN BERNARDINO,

STATE OF CALIFORNIA
A special tax shall be levied on and collected in the Community Facilities District No. 110M of the City of Fontana, County of San Bernardino, State of California ("CFD No. 110M") each Fiscal Year, in an amount determined through the application of the rate and method of apportionment described below. The amount of the special tax to be levied on taxable property in CFD No. 110M in any fiscal year shall be determined by the City Council of the City of Fontana acting in its capacity as the legislative body of CFD No. 110M. All of the taxable property in CFD No. 110M, unless exempted by law or by the provisions hereof, shall be taxed for the purposes, to the extent and in the manner herein provided.

A. DEFINITIONS
The terms hereinafter set forth have the following meanings:
"Acre or Acreage" means the land area of an Assessor’s Parcel as shown on an Assessor’s Parcel Map, or if the land area is not shown on an Assessor’s Parcel Map, the land area shown on the applicable final map, parcel map, condominium plan, or other recorded parcel map.
"Act" means the Mello-Roos Community Facilities Act of 1982, as amended, being Chapter 2.5, Division 2 of Title 5 of the Government Code of the State of California.
"Administrative Expenses" means all ordinary and necessary costs and expenses of the City in administering CFD No. 110M, as allowed by the Act, which shall include, without limitation the following: the costs of computing the Special Taxes and preparing the annual Special Tax collection schedules; the costs of collecting the Special Taxes; the costs of the City or its designee related to any appeal or legal action related to the Special Taxes; and an allocable share of the salaries of the City staff and City overhead directly related to the foregoing.

Administrative Expenses shall also include amounts advanced by the City for any other administrative purposes of the CFD No. 110M, including the costs related to pursuing foreclosure of Taxable Property for delinquent Special Taxes. "Assessor’s Parcel" means a lot or parcel shown in an Assessor’s Parcel Map with an assigned Assessor’s Parcel number.
483
"Assessor’s Parcel Map" means an official map of the County Assessor of the County of San Bernardino designating parcels by Assessor’s Parcel number. "Assigned Special Tax" means the Special Tax for each Assessor’s Parcel of Developed Property or Undeveloped Property, as determined by reference to Table 1 of Section C below.
"City" means the City of Fontana, California.
"City Manager" means the City Manager of the City or his/her designee. "Council" means the City Council of the City of Fontana, acting as the legislative body of CFD No. 110M.
"County" means the County of San Bernardino.
"Developed Property" means, for each Fiscal Year, all Assessor’s Parcels of Taxable Property for which a final tract map, parcel map, lot line adjustment or any other similar map which subdivides such parcels into lots for which a building permit could be issued for construction of one or more residential dwelling units has been recorded with the County.
"Fiscal Year" means the period starting July 1 and ending on the following June

30. "Initial Assigned Special Tax" means the Assigned Special Tax for an Assessor’s Parcel for the first Fiscal Year following its designation as Developed Property.
"Land Use Class" means any of the classes listed in Table 1 below. "Maximum Special Tax" means the maximum Special Tax, determined in accordance with Section C, that can be levied by CFD No. 110M in any Fiscal Year.
"Open Space Property" means for any Fiscal Year, any Assessor’s Parcel, or portion of an Assessor’s Parcel or on any final tract map, parcel map, lot line adjustment or any other similar map which subdivides property. "Public Property" means any property within the boundaries of CFD No. 110M that is owned by the federal government, State of California or other governmental entity.
484
"Residential Property" means an Assessor’s Parcel used, intended or permitted to be used as a home or dwelling place for one or more families. "Special Tax" means the special tax to be levied in each Fiscal Year on each Assessor’s Parcel of Taxable Property, to fund the Special Tax Requirement. "Special Tax Requirement" means that amount required in any Fiscal Year for CFD No. 110M to: (1) pay the costs of maintenance of a project of new residential development, including street lighting, landscaping, detention basins/water quality systems, open space facilities, provide graffiti removal, park maintenance within and surrounding the area of CFD No. 110M, and mailboxes located within the District owned by the City with an estimated useful life of five or more years, and the costs associated with the determination of the amount, levy and collection of taxes, and costs incurred to carry out the authorized purposes of the community facilities district, (2) pay the Administrative Expenses, and (3) pay for anticipated delinquent special taxes (such delinquent special taxes shall be estimated based on the delinquency rate in CFD No. 110M for the previous Fiscal Year).
"Taxable Property" means all of the Assessor’s Parcels within the boundaries of CFD No. 110M which are not exempt from the Special Tax pursuant to law or Section E below.
“Undeveloped Property” means, for each Fiscal Year, all Assessor’s Parcels of Taxable Property which are not categorized as Developed Property.

B. ASSIGNMENT TO LAND USE CATEGORIES
For each Fiscal Year, commencing with the Fiscal Year in which the City Council determines that the levy of the Special Taxes shall commence, all Taxable Property within CFD No. 110M shall be categorized as either Developed Property or Undeveloped Property, and shall be subject to the Special Tax in accordance with the rate and method of apportionment determined pursuant to Sections C and D below.

C. MAXIMUM SPECIAL TAX RATE

1. Developed Property
a. Maximum Special Tax
The Maximum Special Tax for each Assessor’s Parcel classified as Developed Property shall be: $1,355 per Assessor’s Parcel in Fiscal Year 2022-23. The Maximum Special Tax for Developed 485
Property shall be subject to an annual increase of two percent (2%).
b. Initial Assigned Special Taxes
The Fiscal Year 2022-23 Initial Assigned Special Tax for Developed Property is shown below in Table 1.

2. Undeveloped Property
a. Maximum Special Tax
The Maximum Special Tax for each Assessor’s Parcel classified as Undeveloped Property shall be: $1,355 per proposed Assessor’s Parcel in Fiscal Year 2022-23. The Maximum Special Tax for Undeveloped Property shall be subject to an annual increase of two percent (2%).
b. Initial Assigned Special Taxes
The Fiscal Year 2022-23 Initial Assigned Special Tax for Undeveloped Property is shown below in Table 1.

TABLE 1
Initial Assigned Special Taxes for
CFD No. 110M (Fiscal Year 2022-23)
Land Use Class
Fiscal Year 2022-23
Assigned Special Tax
Developed Property
Undeveloped Property

$968 per Assessor’s Parcel
$968 per proposed Assessor’s Parcel
486
c. Increases in Initial Assigned Special Tax
The Initial Assigned Special Tax in Table 1 shall be applicable for Fiscal Year 2022-23, and shall increase thereafter, commencing on July 1, 2023, and on each July 1 thereafter according to the actual cost of the Special Tax Requirement of CFD No. 110M. However, in no case shall the Assigned Special Tax exceed the Maximum Special Tax for such Fiscal Year.

D. METHOD OF APPORTIONMENT OF THE SPECIAL TAX
Commencing with Fiscal Year 2022-23 and for each following Fiscal Year, and prior to the final date on which the County Auditor will accept the levy for inclusion on the ad valorem real property tax roll for such Fiscal Year, the City Manager or designee, shall determine the Special Tax Requirement to be collected from Taxable Property in CFD No. 110M in such Fiscal Year. The Special Tax shall be levied as follows until the amount of the levy equals the Special Tax Requirement.

First: The Special Tax shall be levied in equal percentages on each Assessor’s Parcel of Developed Property up to 100% of the applicable Assigned Special Tax for such Assessor’s Parcel;
Second: If additional funds are needed to satisfy the Special Tax Requirement after the first step has been completed, then the Special Tax shall be levied on each Assessor’s Parcel of Undeveloped Property up to 100% of the Assigned Special tax for such Assessor’s Parcel;
Third: If additional funds are needed to satisfy the Special Tax Requirement after the first and second steps have been completed, then the Special Tax shall be levied on each Assessor’s Parcel of Developed Property in equal percentages from the Assigned Special Tax up to the Maximum Special Tax for each such Assessor’s Parcel;
Fourth: If additional funds are needed to satisfy the Special Tax Requirement after the first, second, and third steps have been completed, then the Special Tax shall be levied on each Assessor’s Parcel of Undeveloped Property in equal percentages from the Assigned Special Tax up to the Maximum Special Tax for each such Assessor’s Parcel.
487
E. EXEMPTIONS
The City Council shall not levy a Special Tax on Public Property, except as otherwise provided in Sections 53317.3, 53317.5, and 53340.1 of the Act.

The exempt status of any property will be determined by the City Manager, or designee, and such determination shall be final.

F. MANNER OF COLLECTION
The Special Tax will be collected in the same manner and at the same time as ordinary ad valorem property taxes and shall be subject to the same penalties, and the same procedure, sale and lien priority in case of delinquency as is provided for ad valorem taxes; provided, however, that the City may collect Special Taxes at a different time or in a different manner if necessary to meet the financial obligations of CFD No. 110M.

G. DURATION OF SPECIAL TAX LEVIES
All Assessor’s Parcels of Taxable Property shall continue to be subject to the levy and collection of the Special Tax to satisfy the Special Tax Requirement as long as the City operates and maintains the street lighting, landscaping, detention basins/water quality systems, and park maintenance within and surrounding the area of the District, and mailboxes located within the District owned by the City and for the benefit of the area of the CFD No. 110M.

H. APPEALS
Any property owner claiming that the amount or application of the Special Tax is not correct and requesting a refund may file a written notice of appeal with the City Manager, or designee, not later than one calendar year after having paid the Special Tax that is disputed. The City Manager, or designee’s, shall promptly review the appeal, and if necessary, meet with the property owner, consider written and oral evidence regarding the amount of the Special Tax, and decide the appeal. If the City Manager’s, or designee’s, decision requires the Special Tax be modified or changed in favor of the property owner, a cash refund shall not be made, but an adjustment shall be made to the Special Tax on that Assessor’s Parcel in the subsequent Fiscal Year(s). Any dispute over the decision of the City Manager, or designee, shall be referred to the City Council and the decision of the City Council shall be final. This procedure shall be exclusive and its exhaustion by any property owner shall be a condition of any legal action by such owner.
488
16498.40145\34782187.1

PROPOSED CALENDAR OF EVENTS

CITY OF FONTANA
COMMUNITY FACILITIES DISTRICT NO. 110M
(TRACT NO. 16897)
Tuesday, July 26, 2022
• City Council adopts resolution of intention to establish Community Facilities District No. 110M (“District”) and authorize levy of special taxes therein [within 90 days after written request or petition to create District]; calls hearing on formation of District for September 13, 2022 [30 to 60 days from adoption of resolution of intention]. (Government Code § 53321)
Not later than Wednesday, August 24, 2022
• Boundary Map of District filed with the County Recorder’s Office [absolute last day to file is August 26, 2022; 15 days prior to hearing]. (Streets & Highways Code § 3111) Not later than Tuesday, August 30, 2022
• Notice of the hearing on formation of District and levy of special taxes is mailed by first class mail to each landowner within the proposed District. Notice must describe the majority protest procedure and voting procedure. (Government Code § 53322.4)
Not later than Friday, September 2, 2022
• Notice of hearing of intention to establish District is published pursuant to Government Code section 6061 [absolute last day to publish is 7 days before hearing, September 6, 2022]. (Government Code § 53322) Not later than Tuesday, September 13, 2022
• Certification from County Registrar of Voters is obtained showing that no registered voters reside in the District. (Government Code § 53326)
• Reports of responsible officers filed with City Clerk.

Tuesday, September 13, 2022
• City Council conducts public hearing.
• City Council adopts resolution of formation establishing District and providing for levy of special taxes which includes a statement that there was no majority protest and incorporates a finding of validity of prior proceedings. (Government Code § 53325.1)
• City Council adopts resolution calling mail ballot special election for September 13, 2022 for the levy of special taxes and establishment of appropriations limit. Requires waiver by landowner voter of statutory election period and dates, and concurrence of official conducting election. (Government Code §§ 53326 and 53325.7)
• Landowner election on levy of special taxes and appropriations limit for District. (Government Code §§ 53326 and 53325.7)
• City Council adopts resolution determining results of election. • City Council conducts first reading of ordinance authorizing levy of special taxes within District. (Government Code § 53340)
Tuesday, September 27, 2022
• City Clerk conducts second reading of ordinance authorizing levy of special taxes within District. (Government Code § 53340)
Not Later than September 30, 2022
• Notice of Special Tax Lien filed with County Recorder [within 15 days from date of determining results of landowner election] (Streets & Highways Code § 3114.5)
489
LEGEND PROPOSED COBBLESTONE 3,209 S.F 41W LED STREET LIGHT 6 EA PERIMETER WALL 814 L.F. LANDSCAPE 10,139 S.F. TUBULAR STEEL FENCING 142 L.F. W/ 6" PILASTER STREET TREE 10 EA HARDSCAPE 5,780 S.F. WATER DETENTION BASIN 7,671 S.F. (LANDSCAPE) PCC LINING 628 S.F. quantities: BOUNDARY MAP TRACT NO. 16897 COMMUNITY FACILITIES DISTRICT NO.____ ” ” ” ” VICINITY MAP 15 SITE 490
City of Fontana
Action Report
City Council Meeting
8353 Sierra Avenue
Fontana, CA 92335
File #: 21-1555 Agenda Date: 7/26/2022
Agenda #: AC. Category: Consent Calendar
FROM:

Management Services
SUBJECT:

Levy of a Special Tax in Community Facilities District No. 85 (The Meadows) for Fiscal Year 2022- 2023
RECOMMENDATION:

Adopt Resolution No. 2022-090, Authorizing the Levy of Special Tax in Community Facilities District No. 85 (The Meadows) for Fiscal Year 2022-2023.

COUNCIL GOALS:
· To practice sound fiscal management by fully funding liabilities and reserves. · To practice sound fiscal management by developing long-term funding and debt management plans.

DISCUSSION:

Community Facilities District No 85 (The Meadows) was established by Resolution No. 2018-089 on October 23, 2018, to finance public facilities and to pay annual landscape and lighting costs for the district. On October 22, 2020, the District issued $22,640,000 of Special Tax Bonds to finance the acquisition of certain major capital facilities (infrastructure) to serve properties within the District.

Pursuant to Government Code Section 53340, a resolution must be adopted by the City Council annually to levy a special tax to pay for the cost of providing public facilities, services, and incidental expenses. The rate and method of apportionment of the special tax was originally set forth in Ordinance No. 1782 approved and adopted by the City Council on November 13, 2018.

The special tax levied on each assessable parcel within the District is necessary to pay for the cost of providing public facilities and authorized administrative expenses (Facilities Special Tax A); and the annual landscape and lighting maintenance costs of the District (Services Special Tax B). The proposed Fiscal Year 2022-2023 special tax rates (Special Tax A and Special Tax B) are shown in Exhibit A.

The proposed special tax rates for Fiscal Year 2022-2023 were developed according to the Rate and Method of Apportionment (Exhibit B) and are the same as the prior year.

The District was established after the adoption of Proposition 218 and complies with its requirements because the District and the special taxes were approved by the consent of the property owner at the time the District was formed.

City of Fontana Page 1 of 2 Printed on 7/21/2022
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File #: 21-1555 Agenda Date: 7/26/2022
Agenda #: AC. Category: Consent Calendar
The City Treasurer has reviewed and supports this action.

FISCAL IMPACT:

The proposed Fiscal Year 2022-2023 special tax rates are the same as the prior year and will generate approximately $1,911,037; $1,492,762 for public facility expenses and $418,275 for landscape and lighting maintenance costs.

MOTION:

Approve staff recommendation.

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Page 1 of 3 ends

RESOLUTION NO. 2022-

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF FONTANA,

CALIFORNIA, AUTHORIZING THE LEVY OF A SPECIAL TAX WITHIN COMMUNITY FACILITIES DISTRICT NO. 85 (THE MEADOWS) FOR
FISCAL YEAR 2022-2023.

WHEREAS, the City Council of the City of Fontana, (the “City Council”) has initiated proceedings, held a public hearing, conducted an election and received a favorable vote from the qualified electors relating to the levy of a special tax in a community facilities district, all as authorized pursuant to the terms and provisions of the “Mello-Roos Community Facilities Act of 1982”, being Chapter 2.5, Part 1, Division 2, Title 5 of the Government Code of the State of California (the “Act”). This Community Facilities District shall hereinafter be referred to as COMMUNITY FACILITIES DISTRICT NO. 85; and
WHEREAS, on October 23, 2018, Community Facilities District No. 85 (The Meadows) Special Tax Bonds, were approved for the acquisition of the improvements in Tract 19960; and
WHEREAS, the City Council, by Ordinance, as authorized by Section 53340 of the Government Code of the State of California, has authorized the levy of a special tax to pay for costs and expenses related to said Community Facilities District, and the City Council is desirous to establish the specific rate of the special tax to be collected for Fiscal Year 2022-2023.

NOW, THEREFORE, BE IT RESOLVED, determined, and ordered by the City Council of the City of Fontana, California, as follows:

SECTION 1. That the above recitals are all true and correct.

Page 2 of 3 ends

The basis for the determination of the special tax needed for the 2022-2023 fiscal year is set forth in Exhibit “B”, attached hereto and incorporated herein by reference.

SECTION 6. All monies above collected shall be paid into the Community Facilities District’s funds, including any bond and reserve funds.

Page 3 of 3 ends

APPROVED AND ADOPTED this 26
th day of July, 2022.

READ AND APPROVED AS TO LEGAL FORM:

AYES:

NOES:

ABSENT:

City Clerk of the City of Fontana
Mayor of the City of Fontana
ATTEST:

City Clerk
495
Schedule 1
Special Tax Allocation - Costs to be Allocated
Fiscal Year 2022-2023
Anticipated Bond Payment 09/2022 $ 875,000 Bond Service Funds Available $ 790,841 Anticipated Bond Payment 03/2023 428,400 Proposed Special Tax Levy 1,492,762 Anticipated Bond Payment 09/2023 883,400 Allowance for Delinquencies (44,783) Administration Costs 52,020
Total Costs $ 2,238,820 Available Funds $ 2,238,820
Schedule 2
Proposed Special Tax Rates for Fiscal Year 2022-2023
(Special Tax A and Special Tax B)
Total Special
Residential Lot Size (sq ft) Special Tax A Special Tax B Tax Rate 1- 3,651 or Greater $ 3,055.00 $ 715.00 $ 3,770.00
2- 3,451 to less than 3,651 3,005.00 $ 715.00 3,720.00
3- 3,251 to less than 3,451 2,954.00 $ 715.00 3,669.00
4- 3,051 to less than 3,251 2,903.00 $ 715.00 3,618.00
5- 2,851 to less than 3,251 2,784.00 $ 715.00 3,499.00
6- 2,651 to less than 2,851 2,700.00 $ 715.00 3,415.00
7- 2,451 to less than 2,651 2,632.00 $ 715.00 3,347.00
8- 2,251 to less than 2,451 2,531.00 $ 715.00 3,246.00
9- 2,051 to less than 2,251 2,450.00 $ 715.00 3,165.00
10- 1,851 to less than 2,051 2,314.00 $ 715.00 3,029.00 11- 1,651 to less than 1,851 2,192.00 $ 715.00 2,907.00 12- 1,451 to less than 1,651 2,087.00 $ 715.00 2,802.00 13- Less than 1,451 2,036.00 $ 715.00 2,751.00
14- Non-Residential Property 21,320.00 $ 5,940.00 27,260.00 Undeveloped Property 0.00 $ 715.00 715.00
Total Proposed Levy $ 1,492,762.00 $ 418,275.00 $ 1,911,037.00 Schedule 3
Comparison of Special Tax Levy and Rates for Fiscal Years 2021-22 and 2022-23 (Special Tax A and Special Tax B)
Tax Classification
(Land Use) Special Tax Rate Special Tax Rate
1- 3,651 or Greater 222,430 3,770 222,430 3,770 0%
2- 3,451 to less than 3,651 0 3,720 0 3,720 0%
3- 3,251 to less than 3,451 0 3,669 0 3,669 0%
4- 3,051 to less than 3,251 123012 3,618 123,012 3,618 0% 5- 2,851 to less than 3,251 174,950 3,499 174,950 3,499 0% 6- 2,651 to less than 2,851 163,920 3,415 174,165 3,415 0% 7- 2,451 to less than 2,651 174,044 3,347 184,085 3,347 0% 8- 2,251 to less than 2,451 285,648 3,246 314,862 3,246 0% 9- 2,051 to less than 2,251 75,960 3,165 98,115 3,165 0% 10- 1,851 to less than 2,051 354,393 3,029 366,509 3,029 0% 11- 1,651 to less than 1,851 252,909 2,907 252,909 2,907 0% 12- 1,451 to less than 1,651 0 2,802 0 2,802 0%
13- Less than 1,451 0 2,751 0 2,751 0%
14- Non-Residential Property 0 27,260 0 27,260 0%
Undeveloped Property 18,590 715 - 715 0%
$ 1,845,856 $ 1,911,037
Percent Rate
Change
Exhibit "A"
City of Fontana
Community Facilities District No. 85
The Meadows
FY 2021 - 2022 FY 2022 - 2023
496
B-1
EXHIBIT “B”

CITY OF FONTANA
COMMUNITY FACILITIES DISTRICT NO. 85
(The Meadows)

A Special Tax as hereinafter defined shall be levied on all Assessor’s Parcels of Taxable Property in City of Fontana Community Facilities District No. 85 (The Meadows) (“CFD No. 85”) and collected each fiscal year commencing in Fiscal Year 2019-2020, in an amount determined by the City Council of the City of Fontana (the “Council”) through the application of the application of the Rate and Method of Apportionment as described below. All of the real property in CFD No. 85, unless exempted by law or by the provisions hereof, shall be taxed for the purposes, to the extent and in the manner herein provided.

The rate and method of apportionment of the special tax for 2022-2023 shall be as follows.

I. SPECIAL TAXES FOR PUBLIC IMPROVEMENTS:

Assigned Actual Tax
Special Tax Tax Rate Amount
Land Use Class (square feet) Unit FY 2022-2023 FY 2022-2023 FY 2022-2023 1 – 3,651 or Greater Unit $3,055.00 $3,055.00 $180,245
2 – 3,451 to less than 3,651 Unit 3,005.00 3,005.00 0
3 – 3,251 to less than 3,451 Unit 2,954.00 2,954.00 0
4 – 3,051 to less than 3,251 Unit 2,903.00 2,903.00 98,702 5 – 2,851 to less than 3,051 Unit 2,784.00 2,784.00 139,200 6 – 2,651 to less than 2,851 Unit 2,700.00 2,700.00 137,700 7 – 2,451 to less than 2,651 Unit 2,632.00 2,632.00 144,760 8 – 2,251 to less than 2,451 Unit 2,531.00 2,531.00 245,507 9 – 2,051 to less than 2,251 Unit 2,450.00 2,450.00 75,950 10 – 1,851 to less than 2,051 Unit 2,314.00 2,314.00 279,994 11 – 1,651 to less than 1,851 Unit 2,192.00 2,192.00 190,704 12 – 1,451 to less than 1,651 Unit 2,087.00 2,087.00 0
13 – Less than 1,451 Unit 2,036.00 2,036.00 0
14 – Non-Residential Property Acre 21,320.00 21,320.00 0 $1,492,762
497
B-2
Method of Apportionment of Special Tax A
Commencing with Fiscal year 2019-2020 and for each following Fiscal Year, the CFD Administrator shall determine the Special Tax Requirement for Facilities and shall provide for the levy of the Facilities Special Tax each Fiscal Year as follows:

First: The Facilities Special Tax shall be levied on each Assessor’s Parcel of Developed Property in an amount equal to 100% of the applicable Assigned Facilities Special Tax;
Second: If additional monies are needed to satisfy the Special Tax Requirement for Facilities after the first step has been completed, the Facilities Special Tax shall be levied Proportionately on each Assessor’s Parcel of Undeveloped Property at up to 100% of the Maximum Facilities Special Tax for Undeveloped Property;
Third: If additional monies are needed to satisfy the Special Tax Requirement for Facilities after the first two steps have been completed, then the levy of the Facilities Special Tax on each Assessor’s Parcel of Developed Property whose Maximum Special Tax is determined through the application of the Backup Facilities Special Tax shall be increased in equal percentages from the Assigned Facilities Special Tax up to the Maximum Facilities Special Tax for each such Assessor’s Parcel;
Fourth: If additional monies are needed to satisfy the Special Tax Requirement for Facilities after the first three steps have been completed, then the Facilities Special Tax shall be levied Proportionately on each Assessor’s Parcel of Taxable Public Property at up to 100% the Maximum Facilities Special Tax A for Taxable Public Property, as needed to satisfy the Special Tax Requirement for Facilities; Notwithstanding the above the CFD Administrator shall, in any Fiscal Year, calculate a levy Proportionately less than 100% of the Assigned Facilities Special Tax in step one (above), when (i) the CFD Administrator is no longer required to provide for the levy of the Facilities Special Tax pursuant to steps two through four above in order to meet the Special Tax Requirement for Facilities; and (ii) all authorized CFD No. 85 Bonds have already been issued or the Council has covenanted that it shall not issue any additional CFD No. 85 Bonds (except refunding bonds) to be supported by the Facilities Special Tax.

Further notwithstanding the above, under no circumstances shall the Facilities Special Tax levied against any Assessor’s Parcel of Residential Property for which a Certificate of Occupancy has been issued for private residential use be increased as a consequence of delinquency or default by the owner of any other Assessor’s Parcel within CFD No. 85 by more than ten percent above the amount that would have been levied in that Fiscal Year had there never been any such delinquencies or defaults. To the extent that the levy of the Facilities 498
B-3
Special Tax on Residential Property is limited by the provision in the previous sentence, the levy of the Facilities Special Tax on each Assessor’s Parcel of Non-Residential Property shall continue in equal percentages up to 100% of the applicable Maximum Facilities Special Tax.

II. SERVICES SPECIAL TAXES FOR MAINTENANCE OF PARK,

PARKWAYS, AND OPEN SPACE
Maximum Annual Actual
Tax Rate Tax Rate Tax Amount
Land Use Class Unit FY 2022-2023 FY 2022-2023 FY 2022-2023 1 – Final Residential Subdivision Unit $1,082.43 $715.00 $418,275 2 – Non-Residential Property Acre 8,995.01 5,940.00 0
$418,275
Commencing July 1, 2019, and each July 1 thereafter, the Maximum Special Tax rates for Special Tax B for Residential Property, and Non-Residential Property shall be increased by two percent (2%).

First: The Services Special Tax shall be levied Proportionately each Fiscal Year on each Assessor’s Parcel of Developed Property at up to 100% of the applicable Assigned Services Special Tax as needed to satisfy the Special Tax Requirement for Services;
Second: If additional monies are needed to satisfy the Special Tax Requirement for Services after the first step has been completed, then the levy of the Services Special Tax on each Assessor’s Parcel of Developed Property shall be increased in equal percentages from the Assigned Services Special Tax up to the Maximum Services Special Tax for each such Assessor’s parcel. 499
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City of Fontana
Action Report
City Council Meeting
8353 Sierra Avenue
Fontana, CA 92335
File #: 21-1554 Agenda Date: 7/26/2022
Agenda #: AD. Category: Consent Calendar
FROM:

Public Works
SUBJECT:

Approve an Amendment to the Operating Agreement between San Bernardino County Transportation Authority and the City of Fontana for the Fontana Metrolink Station.

RECOMMENDATION:
1) Approve Amendment No. 1 to Cooperative Agreement No. 93-078 between the SAN BERNARDINO COUNTY TRANSPORTATION AUTHORITY and the CITY OF FONTANA regarding the management of jointly owned property at the Fontana Metrolink Station. 2) Authorize the City Manager to execute the agreement. 3) Authorize an allocation of $2,800 from the General Fund.

COUNCIL GOALS:
· To concentrate on inter-governmental relations by establishing partnerships and positive working relationships with other public agencies providing services to residents.

DISCUSSION:

At their regular meeting held on July 6th, 2022, the Board of Directors for the San Bernardino County Transportation Authority (SBCTA) approved Amendment No. 1 to the existing cooperative agreement with the City of Fontana (City) for the operation and maintenance of the Fontana Metrolink Station.

The original agreement has been in place since June 1st, 1993.

In January of 2022, SBCTA met with City staff from all of the station cities with respect to sharing the costs of insuring the core station assets necessary for the provision of passenger rail service at the stations. The attached Amendment No.1 to the Fontana Station Cooperative Agreement memorializes the arrangement wherein SBCTA will obtain insurance for the core station assets and invoice the City the following fiscal year for 50% of the cost of premiums for the insurance of these core assets. The City of Fontana’s share for the cost of this insurance is $2,711.79 in Fiscal Year 2022/2023.

Included in this amendment, in addition to the insurance language, are corrections to typos present in the existing Station Cooperative Agreement as well as updating of the indemnification language.

Lastly, there is a change in the way proceeds are to be distributed if the cooperative agreement is ever terminated. Currently the proceeds would be split based on the proportion of monetary capital costs expended by each party to establish the station. This amendment changes that to an equal split of the proceeds distributed to each party. It should be noted that this equal split of the proceeds benefits the City as it is documented in the original agreement, the original costs by SBCTA to construct the station were $2,838,535 versus the City’s costs of $351,770.

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File #: 21-1554 Agenda Date: 7/26/2022
Agenda #: AD. Category: Consent Calendar
FISCAL IMPACT:
$2,800 will be allocated from the General Fund to account #10136005 as part of the FY 2022/2023 1 st quarter budget adjustment to pay for this new recurring insurance cost.

MOTION:

Approve Staff Recommendation
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City of Fontana
Station Cooperative Agreement 93-078 1 SBCTA Contract No. 22-1002788 Amendment No. 1
AMENDMENT NO. 1 TO
COOPERATIVE AGREEMENT 93-078

BETWEEN THE

SAN BERNARDINO COUNTY TRANSPORTATION AUTHORITY
AND

THE CITY OF FONTANA
This Amendment No. 1 to Cooperative Agreement No. 93-078 is hereby made and entered into and effective this 6th day of July, 2022, by and between the SAN BERNARDINO COUNTY TRANSPORTATION AUTHORITY (SBCTA) and the CITY OF FONTANA (CITY) with regard to the management of jointly owned property at the Fontana Metrolink Station.

WHEREAS, under SANBAG Contract No. 93-078, dated June 1, 1993, SAN BERNARDINO ASSOCIATED GOVERNMENTS and the CITY entered into an agreement (Agreement), for the development, maintenance and security of a commuter rail station (Station) on the south side of Orange Way, between Sierra Avenue and Juniper Avenues; and WHEREAS, on January 1, 2017, SBCTA became the successor agency to SANBAG pursuant to California Public Utilities Code Section 130800 et. seq., also known as the San Bernardino County Transportation Authority Consolidation Act of 2017; and WHEREAS, SBCTA and CITY (collectively PARTIES and individually PARTY) desire to further amend the aforesaid Cooperative Agreement to clarify the responsibility of the PARTIES with respect to the insurance of assets under the Cooperative Agreement and the apportionment of costs for said insurance and update the distribution to the PARTIES upon termination.

NOW THEREFORE, the PARTIES hereto do mutually agree to amend the Cooperative Agreement as follows:

1. The recitals above are true and correct and are hereby incorporated herein by this reference.

2. Except as specifically amended by this Amendment No. 1, all other provisions of the Agreement, shall remain in full force and effect.

3. All references in the Agreement to SAN BERNARDINO ASSOCIATED GOVERNMENTS or SANBAG shall mean SAN BERNARDINO COUNTY
TRANSPORTATION AUTHORITY (SBCTA).

4. Article I, Section 1.01.c “Operating Hours” DELETE each occurrence of “one (1) hour” and REPLACE them with “thirty (30) minutes”.

5. Article V, Section 5.04 Reservation of Commuter Rail Parking DELETE the word "insure" and REPLACE it with "ensure".
503
City of Fontana
Station Cooperative Agreement 93-078 2 SBCTA Contract No. 22-1002788 Amendment No. 1

6. Article V, Section 5.07 Station Security DELETE the word "insure" and REPLACE it with "ensure".

7. ADD Article V, Section 5.10 CITY Provided Insurance:

Section 5.10 CITY Provided Insurance. CITY shall obtain and maintain property insurance covering the Non-Operating Property. Such insurance must be in such types and amounts as are or should be reasonably and typically maintained from time to time by CITY for other property owned by CITY, provided that, in any event, CITY shall provide SBCTA with an endorsement naming SBCTA as an additional insured. In the event of any damage to the Non-Operating Property, CITY and SBCTA shall reasonably cooperate with each other in obtaining and using proceeds of such insurance to repair such damage. The CITY shall reimburse SBCTA for fifty percent (50%) of the cost of property insurance provided by SBCTA under Section 6.11 one fiscal year in the arrears.

8. ADD Article VI, Section 6.11 SBCTA Provided Insurance:

Section 6.11 SBCTA Provided Insurance. SBCTA shall obtain and maintain real property insurance covering the Station Platforms and the canopies in amounts as are or should be reasonably and typically maintained from time to time by SBCTA for other real and personal property owned by SBCTA, provided that SBCTA shall provide CITY with an endorsement naming CITY as an additional insured on all such policies. In the event of any damage to the Station Platforms or canopies, CITY and SBCTA shall reasonably cooperate with each other in obtaining and using the proceeds of such insurance to repair such damage. Each fiscal year SBCTA shall notify the CITY of the cost of insurance described in this Section 6.11 in the then current fiscal year no later than January 31st of each fiscal year and shall invoice the CITY for reimbursement of fifty percent (50%) of the cost of the insurance provided under this Section 6.11.

9. Article IX, Section 9.01 Distribution to Parties is DELETED in its entirety and REPLACED as follows:

Section 9.01 Distribution to Parties. All proceeds that may accrue to the PARTIES under this Agreement shall be distributed to the PARTIES hereto in equal shares, except for any parking fees which shall remain the sole property of the CITY as described in Section 5.05.

10. Article XI, Section 11.07 Indemnity is DELETED in its entirety and REPLACED as follows:

Section 11.07 Indemnity. Notwithstanding any other provision of the Agreement, each PARTY agrees to indemnify, defend and hold harmless the other PARTY and 504
City of Fontana
Station Cooperative Agreement 93-078 3 SBCTA Contract No. 22-1002788 Amendment No. 1
their members and the officers, directors, council members, employees, agents, successors and assigns of them and their members (individually and collectively, “Indemnitees”), from and against all loss, liability, claims, demands, suits, liens, claims of liens, damages (including consequential damages), costs and expenses (including, without limitation, all fines, penalties, judgments, litigation expenses, and experts' and attorneys' fees), that are incurred by or asserted against them, whether the liability is alleged or fixed during the Term or thereafter, which arise out of or are connected in any manner with: (1) the acts or omissions of persons while on the Station Site (co-owners shall be jointly and severally liable), except to the extent another PARTY hereto would be liable for such acts of omissions under items (2), (3) or (4), below; (2) the acts and omissions of a PARTY or its officers, contractors, directors, affiliates, a PARTY's invitees or anyone directly or indirectly employed by a PARTY or providing service to a PARTY or for whose acts a PARTY is otherwise liable (collectively, “Personnel”) in connection with the property subject to a PARTY's maintenance and/or security activities, duties and obligations hereunder or arising from the presence upon or performance of activities by a PARTY or its Personnel under this Agreement; (3) bodily injury to or death of any person (including Indemnitees) or damage to or loss of use of property resulting from acts or omissions of a PARTY or its Personnel; or (4) nonperformance or breach by a PARTY or its Personnel of any term or condition of this Agreement during the Term hereof. Each PARTY shall obtain and maintain during the time the Agreement, as amended, is in effect, adequate insurance or selfinsurance to cover its liability, defense and indemnification obligations in order to protect itself and the other PARTY.
[Signatures on the following page.]
505
City of Fontana
Station Cooperative Agreement 93-078 4 SBCTA Contract No. 22-1002788 Amendment No. 1
IN WITNESS WHEREOF, the authorized parties have signed below;

SAN BERNARDINO COUNTY

TRANSPORTATION AUTHORITY
By: ___________________________
Name: Art Bishop
Title: Board President

Date: ___________________________

CITY OF FONTANA,

A MUNICIPAL CORPORATION
By: ___________________________
Name: Matthew Ballantyne
Title: City Manager
Date: ___________________________

APPROVED AS TO FORM
By: ________________________
Julianna K. Tillquist
SBCTA General Counsel
Date: ___________________________
ATTEST
By: ________________________
Name: Germaine McCellan Key
Title: City Clerk
Date: ___________________________

APPROVED AS TO FORM
By: ________________________
Ruben Duran
City Attorney
Date: ___________________________
506
Breakdown of FY22 Insured Values by Asset
Station Assets by City Insurable Value Premium 50% of Premium Fontana $ 3,990,000.00 $ 5,423.58 $ 2,711.79
Canopies $ 2,520,000.00 $ 3,425.42 $ 1,712.71
Platform - Metrolink $ 1,470,000.00 $ 1,998.16 $ 999.08 Montclair $ 15,540,000.00 $ 21,123.43 $ 10,561.71
Platform - Metrolink $ 2,940,000.00 $ 3,996.32 $ 1,998.16 Pedestrian Crossing - Underpass $ 12,600,000.00 $ 17,127.10 $ 8,563.55 Ontario $ 5,040,000.00 $ 6,850.84 $ 3,425.42
Canopies $ 2,100,000.00 $ 2,854.52 $ 1,427.26
Platform - Metrolink $ 2,940,000.00 $ 3,996.32 $ 1,998.16 Rancho Cucamonga $ 18,340,000.00 $ 24,929.45 $ 12,464.73 Canopies $ 2,800,000.00 $ 3,806.02 $ 1,903.01
Platform - Metrolink $ 2,940,000.00 $ 3,996.32 $ 1,998.16 Pedestrian Crossing - Underpass $ 12,600,000.00 $ 17,127.10 $ 8,563.55 Redlands $ 7,560,000.00 $ 10,276.26 $ 5,138.13
Canopies (Downtown) $ 490,000.00 $ 666.05 $ 333.03
Platform – Metrolink (Downtown) $ 1,470,000.00 $ 1,998.16 $ 999.08 Platform - Arrow Service (Downtown & University) $ 5,600,000.00 $ 7,612.05 $ 3,806.02 Rialto $ 3,990,000.00 $ 5,423.58 $ 2,711.79
Canopies $ 2,520,000.00 $ 3,425.42 $ 1,712.71
Platform - Metrolink $ 1,470,000.00 $ 1,998.16 $ 999.08 San Bernardino $ 24,281,553.80 $ 33,005.77 $ 16,502.88
Canopies (Depot, SBTC) $ 3,533,236.00 $ 4,802.71 $ 2,401.35 Platform – Metrolink (Depot & SBTC) $ 9,590,000.00 $ 13,035.63 $ 6,517.81 Platform - Arrow Service (SBTC & Tippecanoe) $ 1,120,000.00 $ 1,522.41 $ 761.20 Platform - Museum Tracks (Depot) $ 2,940,000.00 $ 3,996.32 $ 1,998.16 Pedestrian Crossing – Overpass (Depot) $ 7,098,317.80 $ 9,648.70 $ 4,824.35 Upland $ 3,640,000.00 $ 4,947.83 $ 2,473.91
Canopies $ 2,170,000.00 $ 2,949.67 $ 1,474.83
Platform - Metrolink $ 1,470,000.00 $ 1,998.16 $ 999.08 Grand Total $ 82,381,553.80 $ 111,980.75 $ 55,990.37
*Costs for Arrow infrastructure in FY22 are representative and not actuals as the period of insurance will be less than 12 months.
507
FY23 Projections for Insurance Costs
City Insured Value Insured Value Premium Share to City due in FY24 Fontana $ 4,389,000.00 $ 6,247.68 $ 3,123.84
Montclair $ 17,094,000.00 $ 24,333.05 $ 12,166.53
Ontario $ 5,544,000.00 $ 7,891.80 $ 3,945.90
Rancho Cucamonga $ 20,174,000.00 $ 28,717.39 $ 14,358.69 Redlands $ 8,316,000.00 $ 11,837.70 $ 5,918.85
Rialto $ 4,389,000.00 $ 6,247.68 $ 3,123.84
San Bernardino $ 33,690,638.52 $ 47,958.12 $ 19,010.44
Upland $ 4,004,000.00 $ 5,699.63 $ 2,849.82
Grand Total $ 97,600,638.52 $ 138,933.04 $ 64,497.90
*Projected cost estimates a 10% increase in the Insured Value as well as a 5% increase in Premium Rates over the Insured Values and Premium Rates from FY22. Subject to change. 508
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524
City of Fontana
Action Report
City Council Meeting
8353 Sierra Avenue
Fontana, CA 92335
File #: 21-1553 Agenda Date: 7/26/2022
Agenda #: AE. Category: Consent Calendar
FROM:

Management Services
SUBJECT:

Levy of a Special Tax in Community Facilities District No. 89 (Belrose) for Fiscal Year 2022-2023 RECOMMENDATION:

Adopt Resolution No. 2022-091, Authorizing the Levy of Special Tax in Community Facilities District No. 89 (Belrose) for Fiscal Year 2022-2023.

COUNCIL GOALS:
· To practice sound fiscal management by fully funding liabilities and reserves. · To practice sound fiscal management by developing long-term funding and debt management plans.

DISCUSSION:

Community Facilities District No 89 (Belrose) was established by Resolution No. 2019-004 on January 8, 2019, to finance public facilities and to pay annual landscape and lighting costs for the district. On November 19, 2020, the District issued $5,725,000 of Special Tax Bonds to finance the acquisition of certain major capital facilities (infrastructure) to serve properties within the District.

Pursuant to Government Code Section 53340, a resolution must be adopted by the City Council annually to levy a special tax to pay for the cost of providing public facilities, services, and incidental expenses. The rate and method of apportionment of the special tax was originally set forth in Ordinance No. 1787 approved and adopted by the City Council on January 22, 2019.

The proposed special tax rates for Fiscal Year 2022-2023 were developed according to the Rate and Method of Apportionment (Exhibit B) and are the same as prior year.

The City Treasurer has reviewed and supports this action.

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File #: 21-1553 Agenda Date: 7/26/2022
Agenda #: AE. Category: Consent Calendar
FISCAL IMPACT:

The proposed Fiscal Year 2022-2023 special tax rates are the same as the prior year and will generate approximately $467,393, $406,493 for public facility expenses and $60,900 for landscape and lighting maintenance costs.

MOTION:

Approve staff recommendation.

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Page 1 of 3 ends

RESOLUTION NO. 2022-

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF FONTANA,

CALIFORNIA, AUTHORIZING THE LEVY OF A SPECIAL TAX WITHIN COMMUNITY FACILITIES DISTRICT NO. 89 (BELROSE) FOR FISCAL YEAR 2022-2023.

WHEREAS, the City Council of the City of Fontana, (the “City Council”) has initiated proceedings, held a public hearing, conducted an election and received a favorable vote from the qualified electors relating to the levy of a special tax in a community facilities district, all as authorized pursuant to the terms and provisions of the “Mello-Roos Community Facilities Act of 1982”, being Chapter 2.5, Part 1, Division 2, Title 5 of the Government Code of the State of California (the “Act”). This Community Facilities District shall hereinafter be referred to as COMMUNITY FACILITIES DISTRICT NO. 89; and
WHEREAS, on January 8, 2019, Community Facilities District No. 89 (Belrose) Special Tax Bonds, were approved for the acquisition of the improvements in Tract 18981; and
WHEREAS, the City Council, by Ordinance, as authorized by Section 53340 of the Government Code of the State of California, has authorized the levy of a special tax to pay for costs and expenses related to said Community Facilities District, and the City Council is desirous to establish the specific rate of the special tax to be collected for Fiscal Year 2022-2023.

NOW, THEREFORE, BE IT RESOLVED, determined, and ordered by the City Council of the City of Fontana, California, as follows:

SECTION 1. That the above recitals are all true and correct.

Page 2 of 3 ends

The basis for the determination of the special tax needed for the 2022-2023 fiscal year is set forth in Exhibit “B”, attached hereto and incorporated herein by reference.

SECTION 6. All monies above collected shall be paid into the Community Facilities District’s funds, including any bond and reserve funds.

Page 3 of 3 ends

APPROVED AND ADOPTED this 26
th day of July, 2022.

READ AND APPROVED AS TO LEGAL FORM:

AYES:

NOES:

ABSENT:

City Clerk of the City of Fontana
Mayor of the City of Fontana
ATTEST:

City Clerk
529
Schedule 1
Special Tax Allocation - Costs to be Allocated
Fiscal Year 2022-2023
Anticipated Bond Payment 09/2022 220,800 $ Bond Service Funds Available 200,318 $ Anticipated Bond Payment 03/2023 108,600 Proposed Special Tax Levy 406,493 Anticipated Bond Payment 09/2023 223,600 Allowance for Delinquencies (12,195) Administration Costs 41,616
Total Costs $ 594,616 Available Funds $ 594,616
Schedule 2
Proposed Special Tax Rates for Fiscal Year 2022-2023
(Special Tax A and Special Tax B)
Total Special
Residential Lot Size (sq ft) Special Tax A Special Tax B Tax Rate 1 – 3,100 or Greater 4,185.00 $ 580.00 $ 4,765.00 $
2 – 2,900 to less than 3,100 4,021.00 580.00 4,601.00
3 – 2,700 to less than 2,900 3,957.00 580.00 4,537.00
4 – 2,500 to less than 2,700 3,778.00 580.00 4,358.00
5 – 2,300 to less than 2,500 3,726.00 580.00 4,306.00
6 – 2,100 to less than 2,300 3,534.00 580.00 4,114.00
7 – 1,900 to less than 2,100 3,452.00 580.00 4,032.00
8 – Less than 1,900 3,296.00 580.00 3,876.00
9 – Non-Residential Property 22,991.00 3,470.00 26,461.00 Undeveloped Property 0.00 580.00 580.00
Total Proposed Levy 406,493.00 $ 60,900.00 $ 467,393.00 $ Schedule 3
Comparison of Special Tax Levy and Rates by Fiscal Years Tax Classification Percent
(Land Use) Special Tax Rate Special Tax Rate Change
1- 3,100 or Greater 142,950 $ 4,765 $ 142,950 $ 4,765 $ 0% 2- 2,900 to less than 3,100 - 4,601 - 4,601 0%
3- 2,700 to less than 2,900 131,573 4,537 131,573 4,537 0% 4- 2,500 to less than 2,700 - 4,358 - 4,358 0%
5- 2,300 to less than 2,500 116,262 4,306 116,262 4,306 0% 6- 2,100 to less than 2,300 - 4,114 - 4,114 0%
7- 1,900 to less than 2,100 76,608 4,032 76,608 4,032 0% 8- Less than 1,900 - 3,876 - 3,876 0%
9- Non-Residential Property - 26,461 - 26,461 0%
Undeveloped Property - 580 - 580 0%
$ 467,393 $ 467,393
FY 2021 - 2022 FY 2022 - 2023
Exhibit "A"
City of Fontana
Community Facilities District No. 89
Belrose Tr. 18981
530
B-1
EXHIBIT “B”

CITY OF FONTANA
COMMUNITY FACILITIES DISTRICT NO. 89
(BELROSE)

A Special Tax as hereinafter defined shall be levied on all Assessor’s Parcels of Taxable Property in City of Fontana Community Facilities District No. 89 (Belrose) (“CFD No. 89”) and collected each fiscal year commencing in Fiscal Year 2019-2020, in an amount determined by the City Council of the City of Fontana (the “Council”) through the application of the application of the Rate and Method of Apportionment as described below. All of the real property in CFD No. 89, unless exempted by law or by the provisions hereof, shall be taxed for the purposes, to the extent and in the manner herein provided.

The rate and method of apportionment of the special tax for 2022-2023 shall be as follows.

I. SPECIAL TAXES FOR PUBLIC IMPROVEMENTS:

Assigned Actual Tax
Special Tax Tax Rate Amount
Land Use Class (square feet) Unit FY 2022-2023 FY 2022-2023 FY 2022-2023 1 – 3,100 or Greater Unit $4,185.00 $4,185.00 $ 125,550 2 – 2,900 to less than 3,100 Unit 4,021.00 4,021.00 0
3 – 2,700 to less than 2,900 Unit 3,957.00 3,957.00 114,753 4 – 2,500 to less than 2,700 Unit 3,778.00 3,778.00 0
5 – 2,300 to less than 2,500 Unit 3,726.00 3,726.00 100,602 6 – 2,100 to less than 2,300 Unit 3,534.00 3,534.00 0
7 – 1,900 to less than 2,100 Unit 3,452.00 3,452.00 65,588 8 – Less than 1,900 Unit 3,296.00 3,296.00 0
9 – Non-Residential Property Acre 22,991.00 22,991.00 0 $406,493
531
B-2
Method of Apportionment of Special Tax A
Commencing with Fiscal year 2019-2020 and for each following Fiscal Year, the CFD Administrator shall determine the Special Tax Requirement for Facilities and shall provide for the levy of the Facilities Special Tax each Fiscal Year as follows:

First: The Facilities Special Tax shall be levied on each Assessor’s Parcel of Developed Property in an amount equal to 100% of the applicable Assigned Facilities Special Tax;
Second: If additional monies are needed to satisfy the Special Tax Requirement for Facilities after the first step has been completed, the Facilities Special Tax shall be levied Proportionately on each Assessor’s Parcel of Undeveloped Property at up to 100% of the Maximum Facilities Special Tax for Undeveloped Property;
Third: If additional monies are needed to satisfy the Special Tax Requirement for Facilities after the first two steps have been completed, then the levy of the Facilities Special Tax on each Assessor’s Parcel of Developed Property whose Maximum Special Tax is determined through the application of the Backup Facilities Special Tax shall be increased in equal percentages from the Assigned Facilities Special Tax up to the Maximum Facilities Special Tax for each such Assessor’s Parcel;
Fourth: If additional monies are needed to satisfy the Special Tax Requirement for Facilities after the first three steps have been completed, then the Facilities Special Tax shall be levied Proportionately on each Assessor’s Parcel of Taxable Public Property at up to 100% the Maximum Facilities Special Tax A for Taxable Public Property, as needed to satisfy the Special Tax Requirement for Facilities; Notwithstanding the above the CFD Administrator shall, in any Fiscal Year, calculate a levy Proportionately less than 100% of the Assigned Facilities Special Tax in step one (above), when (i) the CFD Administrator is no longer required to provide for the levy of the Facilities Special Tax pursuant to steps two through four above in order to meet the Special Tax Requirement for Facilities; and (ii) all authorized CFD No. 89 Bonds have already been issued or the Council has covenanted that it shall not issue any additional CFD No. 89 Bonds (except refunding bonds) to be supported by the Facilities Special Tax.

Further notwithstanding the above, under no circumstances shall the Facilities Special Tax levied against any Assessor’s Parcel of Residential Property for which a Certificate of Occupancy has been issued for private residential use be increased as a consequence of delinquency or default by the owner of any other Assessor’s Parcel within CFD No. 89 by more than ten percent above the amount that would have been levied in that Fiscal Year had there never been any such delinquencies or defaults. To the extent that the levy of the Facilities Special Tax on Residential Property is limited by the provision in the previous 532
B-3
sentence, the levy of the Facilities Special Tax on each Assessor’s Parcel of Non-Residential Property shall continue in equal percentages up to 100% of the applicable Maximum Facilities Special Tax.

II. SERVICES SPECIAL TAXES FOR MAINTENANCE OF PARK,

PARKWAYS, AND OPEN SPACE
Maximum Annual Actual
Tax Rate Tax Rate Tax Amount
Land Use Class Unit FY 2022-2023 FY 2022-2023 FY 2022-2023 1 – Final Residential Subdivision Unit $864.88 $580.00 $60,900 2 – Non-Residential Property Acre 5,168.08 3,470.00 0
$60,900
Commencing July 1, 2019, and each July 1 thereafter, the Maximum Special Tax rates for Special Tax B for Residential Property, and Non-Residential Property shall be increased by two percent (2%).

First: The Services Special Tax shall be levied Proportionately each Fiscal Year on each Assessor’s Parcel of Developed Property at up to 100% of the applicable Assigned Services Special Tax as needed to satisfy the Special Tax Requirement for Services;
Second: If additional monies are needed to satisfy the Special Tax Requirement for Services after the first step has been completed, then the levy of the Services Special Tax on each Assessor’s Parcel of Developed Property shall be increased in equal percentages from the Assigned Services Special Tax up to the Maximum Services Special Tax for each such Assessor’s parcel. 533
534
City of Fontana
Action Report
City Council Meeting
8353 Sierra Avenue
Fontana, CA 92335
File #: 21-1552 Agenda Date: 7/26/2022
Agenda #: AF. Category: Consent Calendar
FROM:

Management Services
SUBJECT:

Levy of a Special Tax in Community Facilities District No. 88 (Sierra Crest II) for Fiscal Year 2022- 2023
RECOMMENDATION:

Adopt Resolution No. 2022-092, Authorizing the Levy of Special Tax in Community Facilities District No. 88 (Sierra Crest II) for Fiscal Year 2022-2023.

COUNCIL GOALS:
· To practice sound fiscal management by fully funding liabilities and reserves. · To practice sound fiscal management by developing long-term funding and debt management plans.

DISCUSSION:

Community Facilities District No. 88 (Sierra Crest II) was established by Resolution No. 2019-087 on June 25, 2019, to finance public facilities and to pay annual landscape and lighting costs for the district. On October 29, 2020, the District issued $6,510,000 of Special Tax Bonds to finance the acquisition of certain major capital facilities (infrastructure) to serve properties within the District.

Pursuant to Government Code Section 53340, a resolution must be adopted by the City Council annually to levy a special tax to pay for the cost of providing public facilities, services, and incidental expenses. The rate and method of apportionment of the special tax was originally set forth in Ordinance No. 1805 approved and adopted by the City Council on July 9, 2019.

The proposed special tax rates for Fiscal Year 2022-2023 were developed according to the Rate and Method of Apportionment (Exhibit B). Special tax rate A (bond) and special tax rate B (maintenance) will remain the same as the prior year.

City of Fontana Page 1 of 2 Printed on 7/21/2022
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File #: 21-1552 Agenda Date: 7/26/2022
Agenda #: AF. Category: Consent Calendar
The City Treasurer has reviewed and supports this action.

FISCAL IMPACT:

The proposed Fiscal Year 2022-2023 special tax rates are the same as prior year and will generate approximately $581,710; $468,045 for public facility expenses and $113,665 for landscape and lighting maintenance costs.

MOTION:

Approve staff recommendation.

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Page 1 of 3 ends

RESOLUTION NO. 2022-

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF FONTANA,

CALIFORNIA, AUTHORIZING THE LEVY OF A SPECIAL TAX WITHIN COMMUNITY FACILITIES DISTRICT NO. 88 (SIERRA CREST II) FOR FISCAL YEAR 2022-2023.

WHEREAS, the City Council of the City of Fontana, (the “City Council”) has initiated proceedings, held a public hearing, conducted an election and received a favorable vote from the qualified electors relating to the levy of a special tax in a community facilities district, all as authorized pursuant to the terms and provisions of the “Mello-Roos Community Facilities Act of 1982”, being Chapter 2.5, Part 1, Division 2, Title 5 of the Government Code of the State of California (the “Act”). This Community Facilities District shall hereinafter be referred to as COMMUNITY FACILITIES DISTRICT NO. 88; and
WHEREAS, on June 25, 2019, Community Facilities District No. 88 (Sierra Crest II) Special Tax Bonds, were approved for the acquisition of the improvements in Tract 18944; and
WHEREAS, the City Council, by Ordinance, as authorized by Section 53340 of the Government Code of the State of California, has authorized the levy of a special tax to pay for costs and expenses related to said Community Facilities District, and the City Council is desirous to establish the specific rate of the special tax to be collected for Fiscal Year 2022-2023.

NOW, THEREFORE, BE IT RESOLVED, determined, and ordered by the City Council of the City of Fontana, California, as follows:

SECTION 1. That the above recitals are all true and correct.

Page 2 of 3 ends

The basis for the determination of the special tax needed for the 2022-2023 fiscal year is set forth in Exhibit “B”, attached hereto and incorporated herein by reference.

SECTION 6. All monies above collected shall be paid into the Community Facilities District’s funds, including any bond and reserve funds.

Page 3 of 3 ends

APPROVED AND ADOPTED this 26
th day of July, 2022.

READ AND APPROVED AS TO LEGAL FORM:

AYES:

NOES:

ABSENT:

City Clerk of the City of Fontana
Mayor of the City of Fontana
ATTEST:

City Clerk
539
Schedule 1
Special Tax Allocation - Costs to be Allocated
Fiscal Year 2022-2023
Anticipated Bond Payment 09/2022 255,200 $ Bond Service Funds Available 227,396 $ Anticipated Bond Payment 03/2023 127,700 Proposed Special Tax Levy 468,045 Anticipated Bond Payment 09/2023 257,700 Allowance for Delinquencies (14,041) Administration Costs 40,800
Total Costs $ 681,400 Available Funds $ 681,400
Schedule 2
Proposed Special Tax Rates for Fiscal Year 2022-2023
(Special Tax A and Special Tax B)
Total Special
Residential Lot Size (sq ft) Special Tax A Special Tax B Tax Rate 1 – 3,000 or Greater 2,894 $ 635 $ 3,529 $
2 – 2,800 to less than 3,000 2,814 $ 635 $ 3,449 $
3 – 2,600 to less than 2,800 2,755 $ 635 $ 3,390 $
4 – 2,400 to less than 2,600 2,657 $ 635 $ 3,292 $
5 – 2,200 to less than 2,400 2,562 $ 635 $ 3,197 $
6 – 2,000 to less than 2,200 2,419 $ 635 $ 3,054 $
7 – Less than 2,000 2,368 $ 635 $ 3,003 $
8 – Non-Residential Property 26,060 $ 6,140 $ 32,200 $
Undeveloped Property - $ 685 $ 635 $
Total Proposed Levy 468,045 $ 113,665 $ 581,710 $
Schedule 3
Comparison of Special Tax Levy and Rates by Fiscal Years (Special Tax A and Special Tax B)
Tax Classification
(Land Use) Special Tax Rate Special Tax Rate
1 – 3,000 or Greater - $ 3,529 $ - $ 3,529 $ 0%
2 – 2,800 to less than 3,000 117,266 3,449 117,266 3,449 0% 3 – 2,600 to less than 2,800 111,870 3,390 111,870 3,390 0% 4 – 2,400 to less than 2,600 82,300 3,292 82,300 3,292 0% 5 – 2,200 to less than 2,400 102,304 3,197 102,304 3,197 0% 6 – 2,000 to less than 2,200 167,970 3,054 167,970 3,054 0% 7 – Less than 2,000 - 3,003 - 3,003 0%
8 – Non-Residential Property - 32,200 - 32,200 0%
Undeveloped Property - 635 - 635 0%
$ 581,710 $ 581,710
FY 2021 - 2022 FY 2022 - 2023
Exhibit "A"
City of Fontana
Community Facilities District No. 88
Sierra Crest II
Percent Rate
Change
540
B-1
EXHIBIT “B”

CITY OF FONTANA
COMMUNITY FACILITIES DISTRICT NO. 88
(SIERRA CREST II)

A Special Tax as hereinafter defined shall be levied on all Assessor’s Parcels of Taxable Property in City of Fontana Community Facilities District No. 88 (Sierra Crest II) (“CFD No. 88”) and collected each fiscal year commencing in Fiscal Year 2019-2020, in an amount determined by the City Council of the City of Fontana (the “Council”) through the application of the application of the Rate and Method of Apportionment as described below. All of the real property in CFD No. 88, unless exempted by law or by the provisions hereof, shall be taxed for the purposes, to the extent and in the manner herein provided.

The rate and method of apportionment of the special tax for 2022-2023 shall be as follows.

I. SPECIAL TAXES FOR PUBLIC IMPROVEMENTS:

Assigned Actual Tax
Special Tax Tax Rate Amount
Land Use Class (square feet) Unit FY 2022-2023 FY 2022-2023 FY 2022-2023 1 – 3,000 or Greater Unit $2,894.00 $2,894.00 $ 0
2 – 2,800 to less than 3,000 Unit 2,814.00 2,814.00 95,676 3 – 2,600 to less than 2,800 Unit 2,755.00 2,755.00 90,915 4 – 2,400 to less than 2,600 Unit 2,657.00 2,657.00 66,425 5 – 2,200 to less than 2,400 Unit 2,562.00 2,562.00 81,984 6 – 2,000 to less than 2,200 Unit 2,419.00 2,419.00 133,045 7 – Less than 2,000 Unit 2,368.00 2,368.00 0
8 – Non-Residential Property Acre 26,060.00 26,060.00 0 $468,045
541
B-2
Method of Apportionment of Special Tax A
Commencing with Fiscal year 2019-2020 and for each following Fiscal Year, the CFD Administrator shall determine the Special Tax Requirement for Facilities and shall provide for the levy of the Facilities Special Tax each Fiscal Year as follows:

First: The Facilities Special Tax shall be levied on each Assessor’s Parcel of Developed Property in an amount equal to 100% of the applicable Assigned Facilities Special Tax;
Second: If additional monies are needed to satisfy the Special Tax Requirement for Facilities after the first step has been completed, the Facilities Special Tax shall be levied Proportionately on each Assessor’s Parcel of Undeveloped Property at up to 100% of the Maximum Facilities Special Tax for Undeveloped Property;
Third: If additional monies are needed to satisfy the Special Tax Requirement for Facilities after the first two steps have been completed, then the levy of the Facilities Special Tax on each Assessor’s Parcel of Developed Property whose Maximum Special Tax is determined through the application of the Backup Facilities Special Tax shall be increased in equal percentages from the Assigned Facilities Special Tax up to the Maximum Facilities Special Tax for each such Assessor’s Parcel;
Fourth: If additional monies are needed to satisfy the Special Tax Requirement for Facilities after the first three steps have been completed, then the Facilities Special Tax shall be levied Proportionately on each Assessor’s Parcel of Taxable Public Property at up to 100% the Maximum Facilities Special Tax A for Taxable Public Property, as needed to satisfy the Special Tax Requirement for Facilities; Notwithstanding the above the CFD Administrator shall, in any Fiscal Year, calculate a levy Proportionately less than 100% of the Assigned Facilities Special Tax in step one (above), when (i) the CFD Administrator is no longer required to provide for the levy of the Facilities Special Tax pursuant to steps two through four above in order to meet the Special Tax Requirement for Facilities; and (ii) all authorized CFD No. 88 Bonds have already been issued or the Council has covenanted that it shall not issue any additional CFD No. 88 Bonds (except refunding bonds) to be supported by the Facilities Special Tax.

Further notwithstanding the above, under no circumstances shall the Facilities Special Tax levied against any Assessor’s Parcel of Residential Property for which a Certificate of Occupancy has been issued for private residential use be increased as a consequence of delinquency or default by the owner of any other Assessor’s Parcel within CFD No. 88 by more than ten percent above the amount that would have been levied in that Fiscal Year had there never been any such delinquencies or defaults. To the extent that the levy of the Facilities Special Tax on Residential Property is limited by the provision in the previous 542
B-3
sentence, the levy of the Facilities Special Tax on each Assessor’s Parcel of Non-Residential Property shall continue in equal percentages up to 100% of the applicable Maximum Facilities Special Tax.

II. SERVICES SPECIAL TAXES FOR MAINTENANCE OF PARK,

PARKWAYS, AND OPEN SPACE
Maximum Annual Actual
Tax Rate Tax Rate Tax Amount
Land Use Class Unit FY 2022-2023 FY 2022-2023 FY 2022-2023 1 – Final Residential Subdivision Unit $944.48 $635.00 $113,665 2 – Non-Residential Property Acre 9,126.39 6,140.00 0
$113,665
Commencing July 1, 2019, and each July 1 thereafter, the Maximum Special Tax rates for Special Tax B for Residential Property, and Non-Residential Property shall be increased by two percent (2%).

First: The Services Special Tax shall be levied Proportionately each Fiscal Year on each Assessor’s Parcel of Developed Property at up to 100% of the applicable Assigned Services Special Tax as needed to satisfy the Special Tax Requirement for Services;
Second: If additional monies are needed to satisfy the Special Tax Requirement for Services after the first step has been completed, then the levy of the Services Special Tax on each Assessor’s Parcel of Developed Property shall be increased in equal percentages from the Assigned Services Special Tax up to the Maximum Services Special Tax for each such Assessor’s parcel. 543
544
City of Fontana
Action Report
City Council Meeting
8353 Sierra Avenue
Fontana, CA 92335
File #: 21-1549 Agenda Date: 7/26/2022
Agenda #: AG. Category: Consent Calendar
FROM:

Management Services
SUBJECT:

Levy of a Special Tax in Community Facilities District No. 86 (Etiwanda Ridge) for Fiscal Year 2022- 2023.

RECOMMENDATION:

Adopt Resolution No. 2022-093, Authorizing the Levy of Special Tax in Community Facilities District No. 86 (Etiwanda Ridge) for Fiscal Year 2022-2023
COUNCIL GOALS:
· To practice sound fiscal management by fully funding liabilities and reserves. · To practice sound fiscal management by developing long-term funding and debt management plans.

DISCUSSION:

Community Facilities District No 86 (Etiwanda Ridge) was established by Resolution No. 2018-034 on June 12, 2018, to finance public facilities and to pay annual landscape and lighting costs for the district. On February 20, 2020, the District issued $5,025,000 of Special Tax Bonds to finance the acquisition of certain major capital facilities (infrastructure) to serve properties within the District.

Pursuant to Government Code Section 53340, a resolution must be adopted by the City Council annually to levy a special tax to pay for the cost of providing public facilities, services, and incidental expenses. The rate and method of apportionment of the special tax was originally set forth in Ordinance No. 1776 approved and adopted by the City Council on June 26, 2018.

City of Fontana Page 1 of 2 Printed on 7/21/2022
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File #: 21-1549 Agenda Date: 7/26/2022
Agenda #: AG. Category: Consent Calendar
The City Treasurer has reviewed and supports this action.

FISCAL IMPACT:

The proposed Fiscal Year 2022-2023 special tax rates are the same as the prior year and will generate approximately $406,705; $342,955 for public facility expenses and $63,750 for landscape and lighting maintenance costs.

MOTION:

Approve staff recommendation.

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Page 1 of 3 ends

RESOLUTION NO. 2022-

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF FONTANA,

CALIFORNIA, AUTHORIZING THE LEVY OF A SPECIAL TAX WITHIN COMMUNITY FACILITIES DISTRICT NO. 86 (ETIWANDA RIDGE) FOR FISCAL YEAR 2022-2023.

WHEREAS, the City Council of the City of Fontana, (the “City Council”) has initiated proceedings, held a public hearing, conducted an election and received a favorable vote from the qualified electors relating to the levy of a special tax in a community facilities district, all as authorized pursuant to the terms and provisions of the “Mello-Roos Community Facilities Act of 1982”, being Chapter 2.5, Part 1, Division 2, Title 5 of the Government Code of the State of California (the “Act”). This Community Facilities District shall hereinafter be referred to as COMMUNITY FACILITIES DISTRICT NO. 86; and
WHEREAS, on June 12, 2018, Community Facilities District No. 86 (The Meadows) Special Tax Bonds, were approved for the acquisition of the improvements in Tract 18987; and
WHEREAS, the City Council, by Ordinance, as authorized by Section 53340 of the Government Code of the State of California, has authorized the levy of a special tax to pay for costs and expenses related to said Community Facilities District, and the City Council is desirous to establish the specific rate of the special tax to be collected for Fiscal Year 2022-2023.

NOW, THEREFORE, BE IT RESOLVED, determined, and ordered by the City Council of the City of Fontana, California, as follows:

SECTION 1. That the above recitals are all true and correct.

Page 2 of 3 ends

The basis for the determination of the special tax needed for the 2022-2023 fiscal year is set forth in Exhibit “B”, attached hereto and incorporated herein by reference.

SECTION 6. All monies above collected shall be paid into the Community Facilities District’s funds, including any bond and reserve funds.

Page 3 of 3 ends

APPROVED AND ADOPTED this 26
th day of July, 2022.

READ AND APPROVED AS TO LEGAL FORM:

AYES:

NOES:

ABSENT:

City Clerk of the City of Fontana
Mayor of the City of Fontana
ATTEST:

City Clerk
549
Schedule 1
Special Tax Allocation - Costs to be Allocated
Fiscal Year 2022-2023
Anticipated Bond Payment 09/2022 197,747 $ Bond Service Funds Available 190,823 $ Anticipated Bond Payment 03/2023 86,647 Proposed Special Tax Levy 342,955 Anticipated Bond Payment 09/2023 196,647 Allowance for Delinquencies (10,289) Administration Costs 42,448
Total Costs $ 523,489 Available Funds $ 523,489
Schedule 2
Proposed Special Tax Rates for Fiscal Year 2022-2023
(Special Tax A and Special Tax B)
Total Special
Residential Lot Size (sq ft) Special Tax A Special Tax B Tax Rate 1- 2,900 or Greater 3,706.56 $ 625.00 $ 4,331.56 $
2- 2,700 to less than 2,900 3,582.72 625.00 4,207.72
3- 2,500 to less than 2,700 3,527.04 625.00 4,152.04
4- 2,300 to less than 2,500 3,382.08 625.00 4,007.08
5- 2,100 to less than 2,300 3,287.04 625.00 3,912.04
6- 1,900 to less than 2,100 3,159.36 625.00 3,784.36
7- 1,700 to less than 1,900 2,961.60 625.00 3,586.60
8- Less than 1,700 2,899.20 625.00 3,524.20
9- Non-Residential Property 27,678.00 - 27,678.00
Undeveloped Property 0.00 625.00 625.00
Total Proposed Levy 342,955.20 $ 63,750.00 $ 406,705.20 $ Schedule 3
Comparison of Special Tax Levy and Rates by Fiscal Years (Special Tax A and Special Tax B)
Tax Classification
(Land Use) Special Tax Rate Special Tax Rate
1- 2,900 or Greater - $ 4,332 $ - $ 4,332 $ 0%
2- 2,700 to less than 2,900 - 4,208 - 4,208 0%
3- 2,500 to less than 2,700 137,017 4,152 137,017 4,152 0% 4- 2,300 to less than 2,500 108,191 4,007 108,191 4,007 0% 5- 2,100 to less than 2,300 78,241 3,912 78,241 3,912 0% 6- 1,900 to less than 2,100 83,256 3,784 83,256 3,784 0% 7- 1,700 to less than 1,900 - 3,587 - 3,587 0%
8- Less than 1,700 - 3,524 - 3,524 0%
9- Non-Residential Property - 27,678 - 27,678 0%
Undeveloped Property - 625 - 625 0%
$ 406,705 $ 406,705
Percent Rate
Change
Exhibit "A"
City of Fontana
Community Facilities District No. 86
Etiwanda Ridge
FY 2021 - 2022 FY 2022 - 2023
550
B-1
EXHIBIT “B”

CITY OF FONTANA
COMMUNITY FACILITIES DISTRICT NO. 86
(Etiwanda Ridge)

A Special Tax as hereinafter defined shall be levied on all Assessor’s Parcels of Taxable Property in City of Fontana Community Facilities District No. 86 (Etiwanda Ridge) (“CFD No. 86”) and collected each fiscal year commencing in Fiscal Year 2019-2020, in an amount determined by the City Council of the City of Fontana (the “Council”) through the application of the application of the Rate and Method of Apportionment as described below. All of the real property in CFD No. 86, unless exempted by law or by the provisions hereof, shall be taxed for the purposes, to the extent and in the manner herein provided.

The rate and method of apportionment of the special tax for 2022-2023 shall be as follows.

I. SPECIAL TAXES FOR PUBLIC IMPROVEMENTS:

Assigned Actual Tax
Special Tax Tax Rate Amount
Land Use Class (square feet) Unit FY 2022-2023 FY 2022-2023 FY 2022-2023 1 – 2,900 or Greater Unit $3,861.00 $3,706.56 $ 0
2 – 2,700 to less than 2,900 Unit 3,732.00 3,582.72 0
3 – 3,251 to less than 2,700 Unit 3,674.00 3,527.04 116,392 4 – 3,051 to less than 2,500 Unit 3,523.00 3,382.08 91,316 5 – 2,851 to less than 2,300 Unit 3,424.00 3,287.04 65,741 6 – 2,651 to less than 2,100 Unit 3,291.00 3,159.36 69,506 7 – 2,451 to less than 1,900 Unit 3,085.00 2,961.60 0
8 – Less than 1,700 Unit 3,020.00 2,899.20 0
9 – Non-Residential Property Acre 27,678.00 27,678.00 0 $342,955
551
B-2
Method of Apportionment of Special Tax A
Commencing with Fiscal year 2019-2020 and for each following Fiscal Year, the CFD Administrator shall determine the Special Tax Requirement for Facilities and shall provide for the levy of the Facilities Special Tax each Fiscal Year as follows:

First: The Facilities Special Tax shall be levied on each Assessor’s Parcel of Developed Property in an amount equal to 100% of the applicable Assigned Facilities Special Tax;
Second: If additional monies are needed to satisfy the Special Tax Requirement for Facilities after the first step has been completed, the Facilities Special Tax shall be levied Proportionately on each Assessor’s Parcel of Undeveloped Property at up to 100% of the Maximum Facilities Special Tax for Undeveloped Property;
Third: If additional monies are needed to satisfy the Special Tax Requirement for Facilities after the first two steps have been completed, then the levy of the Facilities Special Tax on each Assessor’s Parcel of Developed Property whose Maximum Special Tax is determined through the application of the Backup Facilities Special Tax shall be increased in equal percentages from the Assigned Facilities Special Tax up to the Maximum Facilities Special Tax for each such Assessor’s Parcel;
Fourth: If additional monies are needed to satisfy the Special Tax Requirement for Facilities after the first three steps have been completed, then the Facilities Special Tax shall be levied Proportionately on each Assessor’s Parcel of Taxable Public Property at up to 100% the Maximum Facilities Special Tax A for Taxable Public Property, as needed to satisfy the Special Tax Requirement for Facilities; Notwithstanding the above the CFD Administrator shall, in any Fiscal Year, calculate a levy Proportionately less than 100% of the Assigned Facilities Special Tax in step one (above), when (i) the CFD Administrator is no longer required to provide for the levy of the Facilities Special Tax pursuant to steps two through four above in order to meet the Special Tax Requirement for Facilities; and (ii) all authorized CFD No. 86 Bonds have already been issued or the Council has covenanted that it shall not issue any additional CFD No. 86 Bonds (except refunding bonds) to be supported by the Facilities Special Tax.

Further notwithstanding the above, under no circumstances shall the Facilities Special Tax levied against any Assessor’s Parcel of Residential Property for which a Certificate of Occupancy has been issued for private residential use be increased as a consequence of delinquency or default by the owner of any other Assessor’s Parcel within CFD No. 86 by more than ten percent above the amount that would have been levied in that Fiscal Year had there never been any such delinquencies or defaults. To the extent that the levy of the Facilities Special Tax on Residential Property is limited by the provision in the previous 552
B-3
sentence, the levy of the Facilities Special Tax on each Assessor’s Parcel of Non-Residential Property shall continue in equal percentages up to 100% of the applicable Maximum Facilities Special Tax.

II. SERVICES SPECIAL TAXES FOR MAINTENANCE OF PARK,

PARKWAYS, AND OPEN SPACE
Maximum Annual Actual
Tax Rate Tax Rate Tax Amount
Land Use Class Unit FY 2022-2023 FY 2022-2023 FY 2022-2023 1 – Final Residential Subdivision Unit $947.13 $625.00 $63,750 2 – Non-Residential Property Acre 7,522.90 4,970.00 0
$63,750
Commencing July 1, 2019, and each July 1 thereafter, the Maximum Special Tax rates for Special Tax B for Residential Property, and Non-Residential Property shall be increased by two percent (2%).

City of Fontana
Action Report
City Council Meeting
8353 Sierra Avenue
Fontana, CA 92335
File #: 21-1548 Agenda Date: 7/26/2022
Agenda #: AH. Category: Consent Calendar
FROM:

Management Services
SUBJECT:

Levy of a Special Tax in Community Facilities District No. 81 (Gabriella) for Fiscal Year 2022-2023 RECOMMENDATION:

Adopt Resolution No. 2022-094, Authorizing the Levy of Special Tax in Community Facilities District No. 81 (Gabriella) for Fiscal Year 2022-2023.

COUNCIL GOALS:
· To practice sound fiscal management by fully funding liabilities and reserves. · To practice sound fiscal management by developing long-term funding and debt management plans.

DISCUSSION:

Community Facilities District No 81 (Gabriella) was established by Resolution No. 2016-022 on March 22, 2016, to finance public facilities and to pay annual landscape and lighting costs for the district. On March 6, 2018 the District issued $7,180,000 of Special Tax Bonds to finance the acquisition of certain major capital facilities (infrastructure) to serve properties within the District.

Pursuant to Government Code Section 53340, a resolution must be adopted by the City Council annually to levy a special tax to pay for the cost of providing public facilities, services, and incidental expenses. The rate and method of apportionment of the special tax was originally set forth in Ordinance No. 1743 approved and adopted by the City Council on March 22, 2016.

City of Fontana Page 1 of 2 Printed on 7/21/2022
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File #: 21-1548 Agenda Date: 7/26/2022
Agenda #: AH. Category: Consent Calendar
The City Treasurer has reviewed and supports this action.

FISCAL IMPACT:

The proposed Fiscal Year 2022-2023 special tax rates are the same as the prior year and will generate approximately $590,246; $481,246 for public facility expenses and $109,000 for landscape and lighting maintenance costs.

MOTION:

Approve staff recommendation.

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Page 1 of 3 ends

RESOLUTION NO. 2022-

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF FONTANA,

CALIFORNIA, AUTHORIZING THE LEVY OF A SPECIAL TAX WITHIN COMMUNITY FACILITIES DISTRICT NO. 81 (GABRIELLA) FOR
FISCAL YEAR 2022-2023.

WHEREAS, the City Council of the City of Fontana, (the “City Council”) has initiated proceedings, held a public hearing, conducted an election and received a favorable vote from the qualified electors relating to the levy of a special tax in a community facilities district, all as authorized pursuant to the terms and provisions of the “Mello-Roos Community Facilities Act of 1982”, being Chapter 2.5, Part 1, Division 2, Title 5 of the Government Code of the State of California (the “Act”). This Community Facilities District shall hereinafter be referred to as COMMUNITY FACILITIES DISTRICT NO. 81; and
WHEREAS, on March 22, 2016, Community Facilities District No. 81 (Gabriella) Special Tax Bonds, were approved for the acquisition of the improvements in Tract 18939; and
WHEREAS, the City Council, by Ordinance, as authorized by Section 53340 of the Government Code of the State of California, has authorized the levy of a special tax to pay for costs and expenses related to said Community Facilities District, and the City Council is desirous to establish the specific rate of the special tax to be collected for Fiscal Year 2022-2023.

NOW, THEREFORE, BE IT RESOLVED, determined, and ordered by the City Council of the City of Fontana, California, as follows:

SECTION 1. That the above recitals are all true and correct.

Page 2 of 3 ends

The basis for the determination of the special tax needed for the 2022-2023 fiscal year is set forth in Exhibit “B”, attached hereto and incorporated herein by reference.

SECTION 6. All monies above collected shall be paid into the Community Facilities District’s funds, including any bond and reserve funds.

Page 3 of 3 ends

APPROVED AND ADOPTED this 26
th day of July, 2022.

READ AND APPROVED AS TO LEGAL FORM:

AYES:

NOES:

ABSENT:

City Clerk of the City of Fontana
Mayor of the City of Fontana
ATTEST:

City Clerk
559
Schedule 1
Special Tax Allocation - Costs to be Allocated
Fiscal Year 2022-2023
Anticipated Bond Payment 09/2022 287,384 $ Bond Service Funds Available 283,306 $ Anticipated Bond Payment 03/2023 129,284 Proposed Special Tax Levy 481,246 Anticipated Bond Payment 09/2023 289,284 Allowance for Delinquencies (14,437) Administration Costs 44,163
Total Costs $ 750,115 Available Funds $ 750,115
Schedule 2
Proposed Special Tax Rates for Fiscal Year 2022-2023
(Special Tax A and Special Tax B)
Total Special
Residential Lot Size Special Tax A Special Tax B Tax Rate 1- >2,950 sq ft 2,923.15 $ 545.00 $ 3,468.15 $
2- 2,750 to 2,950 sq ft 2,837.65 545.00 3,382.65
3- 2,550 to 2,750 sq ft 2,752.15 545.00 3,297.15
4- 2,350 to 2,550 sq ft 2,549.80 545.00 3,094.80
5- 2,150 to 2,350 sq ft 2,398.75 545.00 2,943.75
6- 1,950 to 2,150 sq ft 2,247.70 545.00 2,792.70
7- <1,950 sq ft 2,175.50 545.00 2,720.50
8 - Non-Residential/acre 25,592.00 5,180.00 30,772.00
Undeveloped - 545.00 545.00
Total Proposed Levy 481,246.25 $ 109,000.00 $ 590,246.25 $ Schedule 3
Comparison of Special Tax Levy and Rates by Fiscal Years Tax Classification
(Land Use) Special Tax Rate Special Tax Rate
1- >2,950 sq ft - $ 3,468 $ - $ 3,468 $ 0%
2- 2,750 to 2,950 sq ft - 3,383 - 3,383 0%
3- 2,550 to 2,750 sq ft 131,886 3,297 131,886 3,297 0%
4- 2,350 to 2,550 sq ft 108,318 3,095 108,318 3,095 0%
5- 2,150 to 2,350 sq ft 103,031 2,944 103,031 2,944 0%
6- 1,950 to 2,150 sq ft 83,781 2,793 83,781 2,793 0%
7- <1,950 sq ft 163,230 2,721 163,230 2,721 0%
8 - Non-Residential/acre 0 30,772 0 30,772 0%
Undeveloped 0 545 0 545 0%
$ 590,246 $ 590,246
Percent Rate
Change
FY 2021 - 2022 FY 2022 - 2023
Exhibit "A"
City of Fontana
Community Facilities District No. 81
Gabriella
560
B-1
EXHIBIT “B”

CITY OF FONTANA
COMMUNITY FACILITIES DISTRICT NO. 81
(Gabriella)

A Special Tax as hereinafter defined shall be levied on all Assessor’s Parcels of Taxable Property in City of Fontana Community Facilities District No. 81 (Gabriella) (“CFD No. 81”) and collected each fiscal year commencing in Fiscal Year 2016-2017, in an amount determined by the City Council of the City of Fontana (the “Council”) through the application of the application of the Rate and Method of Apportionment as described below. All of the real property in CFD No. 81, unless exempted by law or by the provisions hereof, shall be taxed for the purposes, to the extent and in the manner herein provided.

The rate and method of apportionment of the special tax for 2022-2023 shall be as follows.

I. SPECIAL TAXES FOR PUBLIC IMPROVEMENTS:

Maximum Actual Tax
Annual Tax Rate Tax Rate Amount
Land Use Class Unit FY 2022-2023 FY 2022-2023 FY 2022-2023 1 - greater than 2,950 sq ft Unit $3,077.00 $2,923.15 $ 0 2 - 2,750 -- <2,950 sq ft Unit 2,987.00 2,837.65 0
3 - 2,550 -- <2,750 sq ft Unit 2,897.00 2,752.15 110,086 4 - 2,350 -- <2,550 sq ft Unit 2,684.00 2,549.80 89,243 5 2,150 – <2,350 sq ft Unit 2,525.00 2,398.75 83,956
6- 1,950 – <2,150 sq ft Unit 2,366.00 2,247.70 67,431
7- less than 1,950 sq ft Unit 2,290.00 2,175.50 130,530 8- Non-Residential Acre 25,592.00 25,592.00 0
$481,246
561
B-2
Method of Apportionment of Special Tax A
Commencing with Fiscal year 2016-2017 and for each following Fiscal Year, the CFD Administrator shall determine the Special Tax Requirement for Facilities and shall provide for the levy of the Facilities Special Tax each Fiscal Year as follows:

First: The Facilities Special Tax shall be levied on each Assessor’s Parcel of Developed Property in an amount equal to 100% of the applicable Assigned Facilities Special Tax;
Second: If additional monies are needed to satisfy the Special Tax Requirement for Facilities after the first step has been completed, the Facilities Special Tax shall be levied Proportionately on each Assessor’s Parcel of Undeveloped Property at up to 100% of the Maximum Facilities Special Tax for Undeveloped Property;
Third: If additional monies are needed to satisfy the Special Tax Requirement for Facilities after the first two steps have been completed, then the levy of the Facilities Special Tax on each Assessor’s Parcel of Developed Property whose Maximum Special Tax is determined through the application of the Backup Facilities Special Tax shall be increased in equal percentages from the Assigned Facilities Special Tax up to the Maximum Facilities Special Tax for each such Assessor’s Parcel;
Fourth: If additional monies are needed to satisfy the Special Tax Requirement for Facilities after the first three steps have been completed, then the Facilities Special Tax shall be levied Proportionately on each Assessor’s Parcel of Taxable Public Property at up to 100% the Maximum Facilities Special Tax A for Taxable Public Property, as needed to satisfy the Special Tax Requirement for Facilities; Notwithstanding the above the CFD Administrator shall, in any Fiscal Year, calculate a levy Proportionately less than 100% of the Assigned Facilities Special Tax in step one (above), when (i) the CFD Administrator is no longer required to provide for the levy of the Facilities Special Tax pursuant to steps two through four above in order to meet the Special Tax Requirement for Facilities; and (ii) all authorized CFD No. 81 Bonds have already been issued or the Council has covenanted that it shall not issue any additional CFD No. 81 Bonds (except refunding bonds) to be supported by the Facilities Special Tax.

Further notwithstanding the above, under no circumstances shall the Facilities Special Tax levied against any Assessor’s Parcel of Residential Property for which a Certificate of Occupancy has been issued for private residential use be increased as a consequence of delinquency or default by the owner of any other Assessor’s Parcel within CFD No. 81 by more than ten percent above the amount that would have been levied in that Fiscal Year had there never been any such delinquencies or defaults. To the extent that the levy of the Facilities Special Tax on Residential Property is limited by the provision in the previous 562
B-3
sentence, the levy of the Facilities Special Tax on each Assessor’s Parcel of Non-Residential Property shall continue in equal percentages up to 100% of the applicable Maximum Facilities Special Tax.

II. SERVICES SPECIAL TAXES FOR MAINTENANCE OF PARK,

PARKWAYS, AND OPEN SPACE
Maximum Annual Actual
Tax Rate Tax Rate Tax Amount
Land Use Class Unit FY 2022-2023 FY 2022-2023 FY 2022-2023 1 – Final Residential Subdivision Unit $855.88 $545.00 $109,000 5 – Non-Residential Property Acre 7,973.67 5,180.00 0
$109,000
Commencing July 1, 2017, and each July 1 thereafter, the Maximum Special Tax rates for Special Tax B for Residential Property, and Non-Residential Property shall be increased by two percent (2%).

Method of Apportionment of Special Tax B
Commencing with Fiscal Year 2015-2016 and for each following Fiscal Year, the CFD Administrator shall determine the Special Tax Requirement for Services and shall provide for the levy of the Services Special Tax until the total Services Special Tax levy equals the Special Tax Requirement for Services. The Services Special Tax shall be levied each Fiscal Year as follows:

First: The Services Special Tax shall be levied Proportionately each Fiscal Year on each Assessor’s Parcel of Developed Property at up to 100% of the applicable Assigned Services Special Tax as needed to satisfy the Special Tax Requirement for Services;
Second: If additional monies are needed to satisfy the Special Tax Requirement for Services after the first step has been completed, then the levy of the Services Special Tax on each Assessor’s Parcel of Developed Property shall be increased in equal percentages from the Assigned Services Special Tax up to the Maximum Services Special Tax for each such Assessor’s parcel. 563
564
City of Fontana
Action Report
City Council Meeting
8353 Sierra Avenue
Fontana, CA 92335
File #: 21-1547 Agenda Date: 7/26/2022
Agenda #: AI. Category: Consent Calendar
FROM:

Management Services
SUBJECT:

Levy of a Special Tax in Community Facilities District No. 80 (Bella Strada) for Fiscal Year 2022-2023 RECOMMENDATION:

Adopt Resolution No. 2022-095, Authorizing the Levy of Special Tax in Community Facilities District No. 80 (Bella Strada) for Fiscal Year 2022-2023.

COUNCIL GOALS:
· To practice sound fiscal management by fully funding liabilities and reserves. · To practice sound fiscal management by developing long-term funding and debt management plans.

DISCUSSION:

Community Facilities District No 80 (Bella Strada) was established by Resolution No. 2015-021 on April 14, 2015, to finance public facilities and to pay annual landscape and lighting costs for the district. On August 15, 2017 the District issued $11,125,000 of Special Tax Bonds to finance the acquisition of certain major capital facilities (infrastructure) to serve properties within the District.

Pursuant to Government Code Section 53340, a resolution must be adopted by the City Council annually to levy a special tax to pay for the cost of providing public facilities, services, and incidental expenses. The rate and method of apportionment of the special tax was originally set forth in Ordinance No. 1726 approved and adopted by the City Council on April 14, 2015.

The proposed special tax rates for Fiscal Year 2022-2023 were developed according to the Rate and Method of Apportionment. Special tax rate A (bond) and special tax rate B (maintenance) will remain the same as the prior year.

City of Fontana Page 1 of 2 Printed on 7/21/2022
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File #: 21-1547 Agenda Date: 7/26/2022
Agenda #: AI. Category: Consent Calendar
The City Treasurer has reviewed and supports this action.

FISCAL IMPACT:

The proposed Fiscal Year 2022-2023 special tax rates are the same as the prior year and will generate approximately $1,015,508; $803,068 for public facility expenses and $212,440 for landscape and lighting maintenance costs.

MOTION:

Approve staff recommendation.

City of Fontana Page 2 of 2 Printed on 7/21/2022
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Page 1 of 3 ends

RESOLUTION NO. 2022-

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF FONTANA,

CALIFORNIA, AUTHORIZING THE LEVY OF A SPECIAL TAX WITHIN COMMUNITY FACILITIES DISTRICT NO. 80 (BELLA STRADA) FOR FISCAL YEAR 2022-2023.

WHEREAS, the City Council of the City of Fontana, (the “City Council”) has initiated proceedings, held a public hearing, conducted an election and received a favorable vote from the qualified electors relating to the levy of a special tax in a community facilities district, all as authorized pursuant to the terms and provisions of the “Mello-Roos Community Facilities Act of 1982”, being Chapter 2.5, Part 1, Division 2, Title 5 of the Government Code of the State of California (the “Act”). This Community Facilities District shall hereinafter be referred to as COMMUNITY FACILITIES DISTRICT NO. 80; and
WHEREAS, on April 14, 2015, Community Facilities District No. 80 (Bella Strada) Special Tax Bonds, were approved for the acquisition of the improvements in Tract 18859; and
WHEREAS, the City Council, by Ordinance, as authorized by Section 53340 of the Government Code of the State of California, has authorized the levy of a special tax to pay for costs and expenses related to said Community Facilities District, and the City Council is desirous to establish the specific rate of the special tax to be collected for Fiscal Year 2022-2023.

NOW, THEREFORE, BE IT RESOLVED, determined, and ordered by the City Council of the City of Fontana, California, as follows:

SECTION 1. That the above recitals are all true and correct.

Page 2 of 3 ends

The basis for the determination of the special tax needed for the 2022-2023 fiscal year is set forth in Exhibit “B”, attached hereto and incorporated herein by reference.

SECTION 6. All monies above collected shall be paid into the Community Facilities District’s funds, including any bond and reserve funds.

Page 3 of 3 ends

APPROVED AND ADOPTED this 26
th day of July, 2022.

READ AND APPROVED AS TO LEGAL FORM:

AYES:

NOES:

ABSENT:

City Clerk of the City of Fontana
Mayor of the City of Fontana
ATTEST:

City Clerk
569
Schedule 1
Special Tax Allocation - Costs to be Allocated
Fiscal Year 2022-2023
Bond Payment 09/2022 484,103 $ Bond Service Funds Available 451,896 $ Bond Payment 03/2023 213,803 Proposed Special Tax Levy 803,068 Bond Payment 09/2023 488,803 Allowance for Delinquencies (24,092) Administration Costs 44,163
Total Costs $ 1,230,872 Available Funds $ 1,230,872
Schedule 2
Proposed Special Tax Rates for Fiscal Year 2022-2023
(Special Tax A and Special Tax B)
Total Special
Residential Lot Size Special Tax A Special Tax B Tax Rate 1- >3,300 sq ft 2,522.26 $ 565.00 $ 3,087.26 $
2- 3,100 to 3,3300 sq ft 2,472.42 565.00 3,037.42
3- 2,900 to 3,100 sq ft 2,408.34 565.00 2,973.34
4- 2,700 to 2,900 sq ft 2,401.22 565.00 2,966.22
5- 2,500 to 2,700 sq ft 2,295.31 565.00 2,860.31
6- 2,300 to 2,500 sq ft 2,152.91 565.00 2,717.91
7- 2,100 to 2,300 sq ft 2,068.36 565.00 2,633.36
8- 1,900 to 2,100 sq ft 2,011.40 565.00 2,576.40
9- 1,700 to 1,900 sq ft 1,904.60 565.00 2,469.60
10- <1,700 sq ft 1,834.29 565.00 2,399.29
Undeveloped 0.00 565.00 565.00
Total Proposed Levy 803,068.36 $ 212,440.00 $ 1,015,508.36 $ Schedule 3
Comparison of Special Tax Levy and Rates by Fiscal Years Tax Classification
(Land Use) Special Tax Rate Special Tax Rate
1- >3,300 sq ft - $ 3,087 $ - $ 3,087 $ 0%
2- 3,100 to 3,3300 sq ft 85,048 3,037 85,048 3,037 0%
3- 2,900 to 3,100 sq ft 0 2,973 0 2,973 0%
4- 2,700 to 2,900 sq ft 145,345 2,966 145,345 2,966 0%
5- 2,500 to 2,700 sq ft 71,508 2,860 71,508 2,860 0%
6- 2,300 to 2,500 sq ft 263,637 2,718 263,637 2,718 0%
7- 2,100 to 2,300 sq ft 65,834 2,633 65,834 2,633 0%
8- 1,900 to 2,100 sq ft 211,265 2,576 211,265 2,576 0%
9- 1,700 to 1,900 sq ft 172,872 2,470 172,872 2,470 0%
10- <1,700 sq ft 0 2,399 0 2,399 0%
Undeveloped 0 565 0 565 0%
$ 1,015,508 $ 1,015,508
FY 2021 - 2022 FY 2022 - 2023
Exhibit "A"
City of Fontana
Community Facilities District No. 80
Bella Strada
Percent Rate
Change
570
B-1
EXHIBIT “B”

CITY OF FONTANA
COMMUNITY FACILITIES DISTRICT NO. 80
(Bella Strada)

A Special Tax shall be levied on all Assessor’s Parcels of Taxable Property in City of Fontana Community Facilities District No. 80 (“CFD No. 80”) and collected each fiscal year commencing in Fiscal Year 2015-2016, in an amount determined by the City Council of the City of Fontana (the “Council”) through the application of the appropriate Special Tax for “Developed Property,” and “Non-Residential Property.” All of the real property in CFD No. 80, unless exempted by law or by the provisions hereof, shall be taxed for the purposes, to the extent and in the manner herein provided.

The rate and method of apportionment of the special tax for 2022-2023 shall be as follows.

I. SPECIAL TAXES FOR PUBLIC IMPROVEMENTS:

Maximum Actual Tax
Annual Tax Rate Tax Rate Amount
Land Use Class Unit FY 2022-2023 FY 2022-2023 FY 2022-2023 1 - greater than 3,300 sq ft Unit $2,834.00 $2,522.26 $ 0 2 - 3,100 -- <3,300 sq ft Unit 2,778.00 2,472.42 69,228 3 - 2,900 -- <3,100 sq ft Unit 2,708.00 2,408.34 0
4 - 2,700 -- <2,900 sq ft Unit 2,698.00 2,401.22 117,660 5 2,500 – <2,700 sq ft Unit 2,579.00 2,295.31 57,382
6- 2,300 – <2,500 sq ft Unit 2,419.00 2,152.91 208,832
7- 2,100 -- <2,300 sq ft Unit 2,324.00 2,068.36 51,709
8- 1,900 -- <2,100 sq ft Unit 2,260.00 2,011.40 164,935 9- 1,700 -- <1,900 sq ft Unit 2,140.00 1,904.60 133,322 10- less than 1,700 sq ft Unit 2,061.00 1,834.29 0
11- Non-Residential Acre 25,620.00 25,620.00 0
$803,068
571
B-2
Method of Apportionment of Special Tax A
Commencing with Fiscal year 2015-2016 and for each following Fiscal Year, the CFD Administrator shall determine the Special Tax Requirement for Facilities and shall provide for the levy of the Facilities Special Tax each Fiscal Year as follows:

First: The Facilities Special Tax shall be levied on each Assessor’s Parcel of Developed Property in an amount equal to 100% of the applicable Assigned Facilities Special Tax;
Second: If additional monies are needed to satisfy the Special Tax Requirement for Facilities after the first step has been completed, the Facilities Special Tax shall be levied Proportionately on each Assessor’s Parcel of Undeveloped Property at up to 100% of the Maximum Facilities Special Tax for Undeveloped Property;
Third: If additional monies are needed to satisfy the Special Tax Requirement for Facilities after the first two steps have been completed, then the levy of the Facilities Special Tax on each Assessor’s Parcel of Developed Property whose Maximum Special Tax is determined through the application of the Backup Facilities Special Tax shall be increased in equal percentages from the Assigned Facilities Special Tax up to the Maximum Facilities Special Tax for each such Assessor’s Parcel;
Fourth: If additional monies are needed to satisfy the Special Tax Requirement for Facilities after the first three steps have been completed, then the Facilities Special Tax shall be levied Proportionately on each Assessor’s Parcel of Taxable Public Property at up to 100% the Maximum Facilities Special Tax A for Taxable Public Property, as needed to satisfy the Special Tax Requirement for Facilities; Notwithstanding the above the CFD Administrator shall, in any Fiscal Year, calculate a levy Proportionately less than 100% of the Assigned Facilities Special Tax in step one (above), when (i) the CFD Administrator is no longer required to provide for the levy of the Facilities Special Tax pursuant to steps two through four above in order to meet the Special Tax Requirement for Facilities; and (ii) all authorized CFD No. 80 Bonds have already been issued or the Council has covenanted that it shall not issue any additional CFD No. 80 Bonds (except refunding bonds) to be supported by the Facilities Special Tax.

Further notwithstanding the above, under no circumstances shall the Facilities Special Tax levied against any Assessor’s Parcel of Residential Property for which a Certificate of Occupancy has been issued for private residential use be increased as a consequence of delinquency or default by the owner of any other Assessor’s Parcel within CFD No. 80 by more than ten percent above the amount that would have been levied in that Fiscal Year had there never been any such delinquencies or defaults. To the extent that the levy of the Facilities 572
B-3
Special Tax on Residential Property is limited by the provision in the previous sentence, the levy of the Facilities Special Tax on each Assessor’s Parcel of Non-Residential Property shall continue in equal percentages up to 100% of the applicable Maximum Facilities Special Tax.

II. SERVICES SPECIAL TAXES FOR MAINTENANCE OF PARK,

PARKWAYS, AND OPEN SPACE
Maximum Annual Actual
Tax Rate Tax Rate Tax Amount
Land Use Class Unit FY 2022-2023 FY 2022-2023 FY 2022-2023 1 – Final Residential Subdivision Unit $907.46 $565.00 $212,440 5 – Non-Residential Property Acre 9,341.52 5,935.00 0
$212,440
Commencing July 1, 2015, and each July 1 thereafter, the Maximum Special Tax rates for Special Tax B for Residential Property, and Non-Residential Property shall be increased by two percent (2%).

CITY CLERK'S CERTIFICATE
______ ________________
___________________________________________
______
________________ _______________
___________________________________________

RECORDER'S CERTIFICATE
___________________________________________

SAN BERNARDINO COUNTY

BASIS OF BEARING
PROPOSED BOUNDARIES:

PROPOSED BOUNDARIES OF CITY OF FONTANA
1 OF 1
COMMUNITY FACILITIES DISTRICT NO. 80 (BELLA STRADA)

PROPOSED BOUNDARIES OF CITY OF FONTANA COMMUNITY FACILITIES DISTRICT NO. 80 (BELLA STRADA), COUNTY OF SAN BERNARDINO, STATE OF CALIFORNIA 574
City of Fontana
Action Report
City Council Meeting
8353 Sierra Avenue
Fontana, CA 92335
File #: 21-1572 Agenda Date: 7/26/2022
Agenda #: AJ. Category: Consent Calendar
FROM:

Management Services
SUBJECT:

Levy of a Special Tax in Community Facilities District No. 87 (El Paseo) for Fiscal Year 2022-2023 RECOMMENDATION:

Adopt Resolution No. 2022-096, Authorizing the Levy of Special Tax in Community Facilities District No. 87 (El Paseo) for Fiscal Year 2022-2023.

COUNCIL GOALS:
· To practice sound fiscal management by fully funding liabilities and reserves. · To practice sound fiscal management by developing long-term funding and debt management plans.

DISCUSSION:

Community Facilities District No 87 (El Paseo) was established by Resolution No. 2019-011 on January 22, 2019, to finance public facilities and to pay annual landscape and lighting costs for the district. The District will issue a maximum (not to exceed) of $6,200,000 in Special Tax Bonds to finance the acquisition of certain major capital facilities (infrastructure) to serve properties within the District.

Pursuant to Government Code Section 53340, a resolution must be adopted by the City Council annually to levy a special tax to pay for the cost of providing public facilities, services, and incidental expenses. The rate and method of apportionment of the special tax was originally set forth in Ordinance No. 1790 approved and adopted by the City Council on February 12, 2019.

The proposed special tax rates for Fiscal Year 2022-2023 were developed according to the Rate and Method of Apportionment (Exhibit B). The rates are the same as the prior year.

City of Fontana Page 1 of 2 Printed on 7/21/2022
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File #: 21-1572 Agenda Date: 7/26/2022
Agenda #: AJ. Category: Consent Calendar
The City Treasurer has reviewed and supports this action.

FISCAL IMPACT:

The proposed Fiscal Year 2022-2023 special tax rates are the same as the prior year and will generate approximately $595,466; $521,961 for public facility expenses and $73,505 for landscape and lighting maintenance costs.

MOTION:

Approve staff recommendation.

City of Fontana Page 2 of 2 Printed on 7/21/2022
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Page 1 of 3 ends

RESOLUTION NO. 2022-

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF FONTANA,

CALIFORNIA, AUTHORIZING THE LEVY OF A SPECIAL TAX WITHIN COMMUNITY FACILITIES DISTRICT NO. 87 (EL PASEO) FOR FISCAL YEAR 2022-2023.

WHEREAS, the City Council of the City of Fontana, (the “City Council”) has initiated proceedings, held a public hearing, conducted an election and received a favorable vote from the qualified electors relating to the levy of a special tax in a community facilities district, all as authorized pursuant to the terms and provisions of the “Mello-Roos Community Facilities Act of 1982”, being Chapter 2.5, Part 1, Division 2, Title 5 of the Government Code of the State of California (the “Act”). This Community Facilities District shall hereinafter be referred to as COMMUNITY FACILITIES DISTRICT NO. 87; and
WHEREAS, on January 22, 2019, Community Facilities District No. 87 (El Paseo) Special Tax Bonds, were approved for the acquisition of the improvements in Tract 20082; and
WHEREAS, the City Council, by Ordinance, as authorized by Section 53340 of the Government Code of the State of California, has authorized the levy of a special tax to pay for costs and expenses related to said Community Facilities District, and the City Council is desirous to establish the specific rate of the special tax to be collected for Fiscal Year 2022-2023.

NOW, THEREFORE, BE IT RESOLVED, determined, and ordered by the City Council of the City of Fontana, California, as follows:

SECTION 1. That the above recitals are all true and correct.

Page 2 of 3 ends

The basis for the determination of the special tax needed for the 2022-2023 fiscal year is set forth in Exhibit “B”, attached hereto and incorporated herein by reference.

SECTION 6. All monies above collected shall be paid into the Community Facilities District’s funds, including any bond and reserve funds.

Page 3 of 3 ends

APPROVED AND ADOPTED this 26
th day of July, 2022.

READ AND APPROVED AS TO LEGAL FORM:

AYES:

NOES:

ABSENT:

City Clerk of the City of Fontana
Mayor of the City of Fontana
ATTEST:

City Clerk
579
Schedule 1
Special Tax Allocation - Costs to be Allocated
Fiscal Year 2022-2023
Anticipated Bond Payment 09/2022 210,975 $ Bond Service Funds Available 59,273 $ Anticipated Bond Payment 03/2023 104,400 Proposed Special Tax Levy 521,961 Anticipated Bond Payment 09/2023 209,400 Allowance for Delinquencies (15,659) Administration Costs 40,800
Total Costs $ 565,575 Available Funds $ 565,575
Schedule 2
Proposed Special Tax Rates for Fiscal Year 2022-2023
(Special Tax A and Special Tax B)
Total Special
Residential Lot Size (sq ft) Special Tax A Special Tax B Tax Rate 1 – Detached - 2,550 or Greater 2,553.00 $ 305.00 $ 2,858.00 $ 2 – Detached - 2,350 to <2,550 2,499.00 305.00 2,804.00 3 – Detached - 2,150 to <2,350 2,407.00 305.00 2,712.00 4 – Detached - 1,950 to <2,150 2,374.00 305.00 2,679.00 5 – Detached - 1,750 to <1,950 2,316.00 305.00 2,621.00 6 – Detached - Less than 1,750 2,260.00 305.00 2,565.00 7 – Attached - 1,750 or Greater 2,083.00 305.00 2,388.00 8 – Attached - 1,600 to <1,750 2,032.00 305.00 2,337.00 9 – Attached - 1,450 to <1,600 1,968.00 305.00 2,273.00 10 – Attached - Less than 1,450 1,854.00 305.00 2,159.00 11- Non-Residential Property 55,260.00 7,790.00 63,050.00 Undeveloped Property - 305.00 305.00
Total Proposed Levy 521,961.00 $ 73,505.00 $ 595,466.00 $ Schedule 3
Comparison of Special Tax Levy and Rates by Fiscal Years (Special Tax A and Special Tax B)
Tax Classification
(Land Use) Special Tax Rate Special Tax Rate
1 – Detached - 2,550 or Greater - $ 2,858 $ - $ 2,858 $ 0% 2 – Detached - 2,350 to <2,550 75,708 $ 2,804 $ 75,708 2,804 0% 3 – Detached - 2,150 to <2,350 59,664 $ 2,712 $ 59,664 2,712 0% 4 – Detached - 1,950 to <2,150 128,592 $ 2,679 $ 128,592 2,679 0% 5 – Detached - 1,750 to <1,950 34,073 $ 2,621 $ 34,073 2,621 0% 6 – Detached - Less than 1,750 - $ 2,565 $ - 2,565 0%
7 – Attached - 1,750 or Greater - $ 2,388 $ - 2,388 0%
8 – Attached - 1,600 to <1,750 32,718 $ 2,337 $ 116,850 2,337 0% 9 – Attached - 1,450 to <1,600 31,822 $ 2,273 $ 113,650 2,273 0% 10 – Attached - Less than 1,450 21,590 $ 2,159 $ 66,929 2,159 0% 11- Non-Residential Property - $ 63,050 $ - 63,050 0%
Undeveloped Property 58,152 $ 305 $ - 305 0%
$ 442,319 595,466
Percent Rate
Change
Exhibit "A"
City of Fontana
Community Facilities District No. 87
El Paseo
FY 2021 - 2022 FY 2022 - 2023
580
B-1
EXHIBIT “B”

CITY OF FONTANA
COMMUNITY FACILITIES DISTRICT NO. 87
(EL PASEO)

A Special Tax as hereinafter defined shall be levied on all Assessor’s Parcels of Taxable Property in City of Fontana Community Facilities District No. 87 (El Paseo) (“CFD No. 87”) and collected each fiscal year commencing in Fiscal Year 2019-2020, in an amount determined by the City Council of the City of Fontana (the “Council”) through the application of the application of the Rate and Method of Apportionment as described below. All of the real property in CFD No. 87, unless exempted by law or by the provisions hereof, shall be taxed for the purposes, to the extent and in the manner herein provided.

The rate and method of apportionment of the special tax for 2022-2023 shall be as follows.

I. SPECIAL TAXES FOR PUBLIC IMPROVEMENTS:

Assigned Actual Tax
Special Tax Tax Rate Amount
Land Use Class (square feet) Unit FY 2022-2023 FY 2022-2023 FY 2022-2023 1 – Detached - 2,550 or Greater Unit $2,553.00 $2,553.00 $ 0 2 – Detached - 2,350 to <2,550 Unit 2,499.00 2,499.00 67,473 3 – Detached - 2,150 to <2,350 Unit 2,407.00 2,407.00 52,954 4 – Detached - 1,950 to <2,150 Unit 2,374.00 2,374.00 113,952 5 – Detached - 1,750 to <1,950 Unit 2,316.00 2,316.00 30,108 6 – Detached - Less than 1,750 Unit 2,260.00 2,260.00 0 7 – Attached - 1,750 or Greater Unit 2,083.00 2,083.00 0 8 – Attached - 1,600 to <1,750 Unit 2,032.00 2,032.00 101,600 9 – Attached - 1,450 to <1,600 Unit 1,968.00 1,968.00 98,400 10 – Attached - Less than 1,450 Unit 1,854.00 1,854.00 57,474 11 – Non-Residential Property Acre 55,260.00 55,260.00 0 Undeveloped Property Acre 65,010.00 65,010.00 0
$521,961
581
B-2
Method of Apportionment of Special Tax A
Commencing with Fiscal year 2019-2020 and for each following Fiscal Year, the CFD Administrator shall determine the Special Tax Requirement for Facilities and shall provide for the levy of the Facilities Special Tax each Fiscal Year as follows:

First: The Facilities Special Tax shall be levied on each Assessor’s Parcel of Developed Property in an amount equal to 100% of the applicable Assigned Facilities Special Tax;
Second: If additional monies are needed to satisfy the Special Tax Requirement for Facilities after the first step has been completed, the Facilities Special Tax shall be levied Proportionately on each Assessor’s Parcel of Undeveloped Property at up to 100% of the Maximum Facilities Special Tax for Undeveloped Property;
Third: If additional monies are needed to satisfy the Special Tax Requirement for Facilities after the first two steps have been completed, then the levy of the Facilities Special Tax on each Assessor’s Parcel of Developed Property whose Maximum Special Tax is determined through the application of the Backup Facilities Special Tax shall be increased in equal percentages from the Assigned Facilities Special Tax up to the Maximum Facilities Special Tax for each such Assessor’s Parcel;
Fourth: If additional monies are needed to satisfy the Special Tax Requirement for Facilities after the first three steps have been completed, then the Facilities Special Tax shall be levied Proportionately on each Assessor’s Parcel of Taxable Public Property at up to 100% the Maximum Facilities Special Tax A for Taxable Public Property, as needed to satisfy the Special Tax Requirement for Facilities; Notwithstanding the above the CFD Administrator shall, in any Fiscal Year, calculate a levy Proportionately less than 100% of the Assigned Facilities Special Tax in step one (above), when (i) the CFD Administrator is no longer required to provide for the levy of the Facilities Special Tax pursuant to steps two through four above in order to meet the Special Tax Requirement for Facilities; and (ii) all authorized CFD No. 87 Bonds have already been issued or the Council has covenanted that it shall not issue any additional CFD No. 87 Bonds (except refunding bonds) to be supported by the Facilities Special Tax.

Further notwithstanding the above, under no circumstances shall the Facilities Special Tax levied against any Assessor’s Parcel of Residential Property for which a Certificate of Occupancy has been issued for private residential use be increased as a consequence of delinquency or default by the owner of any other Assessor’s Parcel within CFD No. 87 by more than ten percent above the amount that would have been levied in that Fiscal Year had there never been any such delinquencies or defaults. To the extent that the levy of the Facilities Special Tax on Residential Property is limited by the provision in the previous 582
B-3
sentence, the levy of the Facilities Special Tax on each Assessor’s Parcel of Non-Residential Property shall continue in equal percentages up to 100% of the applicable Maximum Facilities Special Tax.

II. SERVICES SPECIAL TAXES FOR MAINTENANCE OF PARK,

PARKWAYS, AND OPEN SPACE
Maximum Annual Actual
Tax Rate Tax Rate Tax Amount
Land Use Class Unit FY 2022-2023 FY 2022-2023 FY 2022-2023 1 – Final Residential Subdivision Unit $456.32 $305.00 $73,505 2 – Non-Residential Property Acre 11,652.06 7,790.00 0
$73,505
Commencing July 1, 2019, and each July 1 thereafter, the Maximum Special Tax rates for Special Tax B for Residential Property, and Non-Residential Property shall be increased by two percent (2%).

First: The Services Special Tax shall be levied Proportionately each Fiscal Year on each Assessor’s Parcel of Developed Property at up to 100% of the applicable Assigned Services Special Tax as needed to satisfy the Special Tax Requirement for Services;
Second: If additional monies are needed to satisfy the Special Tax Requirement for Services after the first step has been completed, then the levy of the Services Special Tax on each Assessor’s Parcel of Developed Property shall be increased in equal percentages from the Assigned Services Special Tax up to the Maximum Services Special Tax for each such Assessor’s parcel. 583
584
City of Fontana
Action Report
City Council Meeting
8353 Sierra Avenue
Fontana, CA 92335
File #: 21-1560 Agenda Date: 7/26/2022
Agenda #: AK. Category: Consent Calendar
FROM:

Management Services
SUBJECT:

Levy of a Special Tax in Community Facilities District No. 70 (Avellino) for Fiscal Year 2022-2023 RECOMMENDATION:

Adopt Resolution No. 2022-097, of the City Council of the City of Fontana, California, authorizing the Levy of Special Tax in Community Facilities District No. 70 (Avellino) for Fiscal Year 2022-2023.

COUNCIL GOALS:
· To practice sound fiscal management by fully funding liabilities and reserves. · To practice sound fiscal management by developing long-term funding and debt management plans.

DISCUSSION:

Community Facilities District No. 70 (Avellino) was established by Resolution No. 2012-90 on September 25, 2012, to finance public facilities and to pay annual landscape and lighting maintenance costs for the district. On July 24, 2013, the District issued $2,750,000 in Special Tax Bonds to finance the acquisition of certain major capital facilities (infrastructure) to serve properties within the District. The bonds were refunded in 2021 to take advantage of interest rate savings.

Pursuant to Government Code Section 53340, a resolution must be adopted by the City Council annually to levy a special tax to pay for the maturing principal and interest on the bonds. The rate and method of apportionment of the special tax was originally set forth in Ordinance No. 1670 approved and adopted by the City Council on October 9, 2012.

The special tax levied on each assessable parcel within the District is necessary to pay principal and interest on the outstanding bonded indebtedness and authorized administrative expenses (Facilities Special Tax A); and the annual landscape and lighting maintenance costs of the District (Services Special Tax B). The proposed Fiscal Year 2022-2023 special tax rates (Special Tax A and Special Tax B) are shown in Exhibit A, Schedule 2.

On July 27, 2021, City Council approved the Fiscal Year 2021-2022 special tax levy and rates.

However, the bonds were refunded on July 29, 2021 to take advantage of interest rate savings, lowering the rates actually assessed for Fiscal Year 2021-2022.

The proposed special tax rates for Fiscal Year 2022-2023 were developed according to the Rate and Method of Apportionment (Exhibit B) and are the same as the prior year assessed rates.

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File #: 21-1560 Agenda Date: 7/26/2022
Agenda #: AK. Category: Consent Calendar
The District was established after the adoption of Proposition 218 and complies with its requirements because the District and the special taxes were approved by the consent of the property owner at the time the District was formed.

The City Treasurer has reviewed and supports this action.

FISCAL IMPACT:

The proposed Fiscal Year 2022-2023 bond special tax rates and the maintenance special tax rates are the same as the prior year and will generate approximately $242,649; $164,769 for debt service expenses and $77,880 for landscape and lighting maintenance costs.

MOTION:

Approve staff recommendation.

City of Fontana Page 2 of 2 Printed on 7/21/2022
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Page 1 of 3 ends

RESOLUTION NO. 2022-

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF FONTANA,

CALIFORNIA, AUTHORIZING THE LEVY OF A SPECIAL TAX WITHIN COMMUNITY FACILITIES DISTRICT NO. 70 (AVELLINO) FOR FISCAL YEAR 2022-2023.

WHEREAS, the City Council of the City of Fontana, (the “City Council”) has initiated proceedings, held a public hearing, conducted an election and received a favorable vote from the qualified electors relating to the levy of a special tax in a community facilities district, all as authorized pursuant to the terms and provisions of the “Mello-Roos Community Facilities Act of 1982”, being Chapter 2.5, Part 1, Division 2, Title 5 of the Government Code of the State of California (the “Act”). This Community Facilities District shall hereinafter be referred to as COMMUNITY FACILITIES DISTRICT NO. 70; and
WHEREAS, on September 25, 2012, Community Facilities District No. 70 (Avellino) Special Tax Bonds, were approved for the acquisition of the improvements in Tract 18824; and
WHEREAS, the City Council, by Ordinance, as authorized by Section 53340 of the Government Code of the State of California, has authorized the levy of a special tax to pay for costs and expenses related to said Community Facilities District, and the City Council is desirous to establish the specific rate of the special tax to be collected for Fiscal Year 2022-2023.

NOW, THEREFORE, BE IT RESOLVED, determined, and ordered by the City Council of the City of Fontana, California, as follows:

SECTION 1. That the above recitals are all true and correct.

Page 2 of 3 ends

The basis for the determination of the special tax needed for the 2022-2023 fiscal year is set forth in Exhibit “B”, attached hereto and incorporated herein by reference.

SECTION 6. All monies above collected shall be paid into the Community Facilities District’s funds, including any bond and reserve funds.

Page 3 of 3 ends

APPROVED AND ADOPTED this 26
th day of July, 2022.

READ AND APPROVED AS TO LEGAL FORM:

AYES:

NOES:

ABSENT:

City Clerk of the City of Fontana
Mayor of the City of Fontana
ATTEST:

City Clerk
589
Schedule 1
Special Tax Allocation - Costs to be Allocated
Fiscal Year 2022-2023
Bond Payment 09/2022 $ 92,739 Bond Service Funds Available $ 104,790 Bond Payment 03/2023 38,500 Proposed Special Tax Levy 164,769 Bond Payment 09/2023 103,500 Allowance for Delinquencies (4,943) Administration Costs 29,877
Total Costs $ 264,616 Available Funds $ 264,616
Schedule 2
Proposed Special Tax Rates for Fiscal Year 2022-2023
(Special Tax A and Special Tax B)
Total Special
Residential Lot Size Special Tax A Special Tax B Tax Rate 1- >3,850 sq ft $ 1,801.39 $ 660.00 $ 2,461.39
2- 3,450 to 3,850 sq ft 1,634.15 660.00 2,294.15
3- 3,050 to 3,450 sq ft 1,466.91 660.00 2,126.91
4- 2,650 to 3,050 sq ft 1,394.56 660.00 2,054.56
5- 2,250 to 2,650 sq ft 1,260.77 660.00 1,920.77
6- 1,850 to 2,250 sq ft 1,118.79 660.00 1,778.79
7- <1,850 sq ft 976.80 660.00 1,636.80
8- Non-Residential 8,286.79 3,867.00 12,153.79
Total Proposed Levy $ 164,769.45 $ 77,880.00 $ 242,649.45 Schedule 3
Comparison of Special Tax Levy and Rates by Fiscal Years Tax Classification
(Land Use)
Special Tax Rate Special Tax Rate Special Tax Rate
1- >3,850 sq ft $ - $ 3,299.00 $ 2,461.39 $ - $ 2,461.39 0% 2- 3,450 to 3,850 sq ft 61,080 3,054.00 45,883 2,294.15 45,883 2,294.15 0% 3- 3,050 to 3,450 sq ft 81,461 2,809.00 61,680 2,126.91 61,680 2,126.91 0% 4- 2,650 to 3,050 sq ft 94,605 2,703.00 71,910 2,054.56 71,910 2,054.56 0% 5- 2,250 to 2,650 sq ft 52,647 2,507.00 40,336 1,920.77 40,336 1,920.77 0% 6- 1,850 to 2,250 sq ft 25,289 2,299.00 19,567 1,778.79 19,567 1,778.79 0% 7- <1,850 sq ft 4,182 2,091.00 3,274 1,636.80 3,274 1,636.80 0% 8- Non-Residential 0 16,007.00 0 12,153.79 0 12,153.79 0% $ 319,264 $ 242,649 $ 242,649
Council Approved Actual Assessed
FY 2021 - 2022 Assessed
Percent Rate
Change
Exhibit "A"
City of Fontana
Community Facilities District No. 70
Avellino
FY 2022 - 2023
590
B-1
EXHIBIT “B”

CITY OF FONTANA
COMMUNITY FACILITIES DISTRICT NO. 70
(AVELLINO)

A Special Tax shall be levied on all Assessor’s Parcels of Taxable Property in City of Fontana Community Facilities District No. 70 (“CFD No. 70”) and collected each fiscal year commencing in Fiscal Year 2013-2014, in an amount determined by the City Council of the City of Fontana (the “Council”) through the application of the appropriate Special Tax for “Developed Property,” and “Non-Residential Property.” All of the real property in CFD No. 70, unless exempted by law or by the provisions hereof, shall be taxed for the purposes, to the extent and in the manner herein provided.

The rate and method of apportionment of the special tax for 2022-2023 shall be as follows.

I. SPECIAL TAXES FOR PUBLIC IMPROVEMENTS:

Maximum Actual Tax
Annual Tax Rate Tax Rate Amount
Land Use Class Unit FY 2022-2023 FY 2022-2023 FY 2022-2023 1 - greater than 3,850 sq ft Unit $2,639.00 $1,801.39 $ -- 2 - 3,450 - 3,850 sq ft Unit 2,394.00 1,634.15 32,683
3 - 3,050 - 3,450sq ft Unit 2,149.00 1,466.91 42,540
4 - 2,650 - 3,050sq ft Unit 2,043.00 1,394.56 48,810
5 2,250 – 2,650 sq ft Unit 1,847.00 1,260.77 26,475
6- 1,850 – 2,250 sq ft Unit 1,639.00 1,118.79 12,307
7- less than 1,850 sq ft Unit 1,431.00 976.80 1,954
8- Non-residential Acre 12,140.00 8,286.79 --
9- Undeveloped Acre 13,486.00 13,486.00 --
$164,769
Method of Apportionment of Special Tax A
Commencing with Fiscal year 2018-2019 and for each following Fiscal Year, the CFD Administrator shall determine the Special Tax Requirement for Facilities 591
B-2
and shall provide for the levy of the Facilities Special Tax each Fiscal Year as follows:

First: The Facilities Special Tax shall be levied on each Assessor’s Parcel of Developed Property in an amount equal to 100% of the applicable Assigned Facilities Special Tax;
Second: If additional monies are needed to satisfy the Special Tax Requirement for Facilities after the first step has been completed, the Facilities Special Tax shall be levied Proportionately on each Assessor’s Parcel of Undeveloped Property at up to 100% of the Maximum Facilities Special Tax for Undeveloped Property;
Third: If additional monies are needed to satisfy the Special Tax Requirement for Facilities after the first two steps have been completed, then the levy of the Facilities Special Tax on each Assessor’s Parcel of Developed Property whose Maximum Special Tax is determined through the application of the Backup Facilities Special Tax shall be increased in equal percentages from the Assigned Facilities Special Tax up to the Maximum Facilities Special Tax for each such Assessor’s Parcel;
Fourth: If additional monies are needed to satisfy the Special Tax Requirement for Facilities after the first three steps have been completed, then the Facilities Special Tax shall be levied Proportionately on each Assessor’s Parcel of Taxable Public Property at up to 100% the Maximum Facilities Special Tax A for Taxable Public Property, as needed to satisfy the Special Tax Requirement for Facilities; Notwithstanding the above the CFD Administrator shall, in any Fiscal Year, calculate a levy Proportionately less than 100% of the Assigned Facilities Special Tax in step one (above), when (i) the CFD Administrator is no longer required to provide for the levy of the Facilities Special Tax pursuant to steps two through four above in order to meet the Special Tax Requirement for Facilities; and (ii) all authorized CFD No. 70 Bonds have already been issued or the Council has covenanted that it shall not issue any additional CFD No. 70 Bonds (except refunding bonds) to be supported by the Facilities Special Tax.

Further notwithstanding the above, under no circumstances shall the Facilities Special Tax levied against any Assessor’s Parcel of Residential Property for which a Certificate of Occupancy has been issued for private residential use be increased as a consequence of delinquency or default by the owner of any other Assessor’s Parcel within CFD No. 70 by more than ten percent above the amount that would have been levied in that Fiscal Year had there never been any such delinquencies or defaults. To the extent that the levy of the Facilities Special Tax on Residential Property is limited by the provision in the previous sentence, the levy of the Facilities Special Tax on each Assessor’s Parcel of Non-Residential Property shall continue in equal percentages up to 100% of the applicable Maximum Facilities Special Tax. 592
B-3
II. SERVICES SPECIAL TAXES FOR MAINTENANCE OF PARK,

PARKWAYS, AND OPEN SPACE
Maximum Annual Actual
Tax Rate Tax Rate Tax Amount
Land Use Class Unit FY 2022-2023 FY 2022-2023 FY 2022-2023 1 – Final Residential Subdivision Unit $1,126.35 $660.00 $77,880 5 – Non-Residential Property Acre 6,599.64 3,867.00 0
$77,880
Commencing July 1, 2013, and each July 1 thereafter, the Maximum Special Tax rates for Special Tax B for Residential Property, and Non-Residential Property shall be increased by two percent (2%).

Method of Apportionment of Special Tax B
Commencing with Fiscal Year 2013-2014 and for each following Fiscal Year, the CFD Administrator shall determine the Special Tax Requirement for Services and shall provide for the levy of the Services Special Tax until the total Services Special Tax levy equals the Special Tax Requirement for Services. The Services Special Tax shall be levied each Fiscal Year as follows:

First: The Services Special Tax shall be levied Proportionately each Fiscal Year on each Assessor’s Parcel of Developed Property at up to 100% of the applicable Assigned Services Special Tax as needed to satisfy the Special Tax Requirement for Services;
Second: If additional monies are needed to satisfy the Special Tax Requirement for Services after the first step has been completed, then the levy of the Services Special Tax on each Assessor’s Parcel of Developed Property shall be increased in equal percentages from the Assigned Services Special Tax up to the Maximum Services Special Tax for each such Assessor’s parcel. 593
594
City of Fontana
Action Report
City Council Meeting
8353 Sierra Avenue
Fontana, CA 92335
File #: 21-1559 Agenda Date: 7/26/2022
Agenda #: AL. Category: Consent Calendar
FROM:

Management Services
SUBJECT:

Levy of a Special Tax in Community Facilities District No. 37 (Montelago) for Fiscal Year 2022-2023 RECOMMENDATION:

Adopt Resolution No. 2022-098, of the City Council of the City of Fontana, California, authorizing the Levy of Special Tax in Community Facilities District No. 37 (Montelago) for Fiscal Year 2022- 2023.

COUNCIL GOALS:
· To practice sound fiscal management by fully funding liabilities and reserves. · To practice sound fiscal management by developing long-term funding and debt management plans.

DISCUSSION:

Community Facilities District No. 37 (Montelago) was established by Resolution No. 2005-63 on June 7, 2005, to finance public facilities and to pay annual landscape and lighting maintenance costs for the district. On September 1, 2005, the District issued $4,590,000 in Special Tax Bonds to finance the acquisition of certain major capital facilities (infrastructure) to serve properties within the District. The bonds were refunded in 2021 to take advantage of interest rate savings.

Pursuant to Government Code Section 53340, a resolution must be adopted by the City Council annually to levy a special tax to pay for the maturing principal and interest on the bonds. The rate and method of apportionment of the special tax was originally set forth in Ordinance No. 1480 approved and adopted by the City Council on June 21, 2005.

The portion of the special tax rate necessary to pay the principal and interest on the outstanding bonded indebtedness and authorized incidental expenses is comprised of available cash balance, debt service payments, and administration costs (Exhibit A, Schedule 1).

The proposed Fiscal Year 2022-2023 special tax rates (Special Tax A and Special Tax B) are shown in Exhibit A, Schedule 2.

On July 27, 2021, City Council approved the Fiscal Year 2021-2022 special tax levy and rates.

However, the bonds were refunded on July 29, 2021 to take advantage of interest rate savings, City of Fontana Page 1 of 2 Printed on 7/21/2022
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File #: 21-1559 Agenda Date: 7/26/2022
Agenda #: AL. Category: Consent Calendar
However, the bonds were refunded on July 29, 2021 to take advantage of interest rate savings, lowering the rates actually assessed for Fiscal Year 2021-2022.

A comparison of the total special tax levy and rates (A and B) for Fiscal Year 2021-2022 and Fiscal Year 2022-2023 is outlined in Exhibit A, Schedule 3.

The proposed special tax rates for Fiscal Year 2022-2023 were developed according to the Rate and Method of Apportionment (Exhibit B). Assessed special tax rates A (bond) and special tax rate B (maintenance) will remain the same as the prior year.

The City Treasurer has reviewed and supports this action.

FISCAL IMPACT:

The proposed Fiscal Year 2022-2023 special tax rates are the same as the prior year and will generate approximately $324,112; $237,311 for debt service expenses and $86,801 for landscape and lighting maintenance costs.

MOTION:

Approve staff recommendation.

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Page 1 of 3 ends

RESOLUTION NO. 2022-

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF FONTANA,

CALIFORNIA, AUTHORIZING THE LEVY OF A SPECIAL TAX WITHIN COMMUNITY FACILITIES DISTRICT NO. 37 (MONTELAGO) FOR
FISCAL YEAR 2022-2023.

WHEREAS, the City Council of the City of Fontana, (the “City Council”) has initiated proceedings, held a public hearing, conducted an election and received a favorable vote from the qualified electors relating to the levy of a special tax in a community facilities district, all as authorized pursuant to the terms and provisions of the “Mello-Roos Community Facilities Act of 1982”, being Chapter 2.5, Part 1, Division 2, Title 5 of the Government Code of the State of California (the “Act”). This Community Facilities District shall hereinafter be referred to as COMMUNITY FACILITIES DISTRICT NO. 37; and
WHEREAS, on September 1, 2005, Community Facilities District No. 37 (Montelago) Special Tax Bonds, Series 2005, were issued to acquire the improvements in Tract 16678; and
WHEREAS, the City Council, by Ordinance, as authorized by Section 53340 of the Government Code of the State of California, has authorized the levy of a special tax to pay for costs and expenses related to said Community Facilities District, and the City Council is desirous to establish the specific rate of the special tax to be collected for Fiscal Year 2022-2023.

NOW, THEREFORE, BE IT RESOLVED, determined, and ordered by the City Council of the City of Fontana, California, as follows:

SECTION 1. That the above recitals are all true and correct.

Page 2 of 3 ends

The basis for the determination of the special tax needed for the 2022-2023 fiscal year is set forth in Exhibit “B”, attached hereto and incorporated herein by reference.

SECTION 6. All monies above collected shall be paid into the Community Facilities District’s funds, including any bond and reserve funds.

Page 3 of 3 ends

APPROVED AND ADOPTED this 26
th day of July, 2022.

READ AND APPROVED AS TO LEGAL FORM:

AYES:

NOES:

ABSENT:

City Clerk of the City of Fontana
Mayor of the City of Fontana
ATTEST:

City Clerk
599
Schedule 1
Special Tax Allocation - Costs to be Allocated
Fiscal Year 2022-2023
Bond Payment 09/2022 $ 156,496 Bond Service Funds Available $ 168,216 Bond Payment 03/2023 40,500 Proposed Special Tax Levy 237,311 Bond Payment 09/2023 165,500 Allowance for Delinquencies (8,710) Administration Costs 34,321
Total Costs $ 396,817 Available Funds $ 396,817
Schedule 2
Proposed Special Tax Rates for Fiscal Year 2022-2023
(Special Tax A and Special Tax B)
Total Special
Residential Lot Size Special Tax A Special Tax B Tax Rate 1- Greater than 3,700 sq ft $ 1,892.46 $ 607.00 $ 2,499.46 2- 34,50 to 3,699 sq ft 1,670.01 607.00 2,277.01
3- 3,200 to 3,449 sq ft 1,553.27 607.00 2,160.27
4- Less than 3,200 sq ft 1,386.59 607.00 1,993.59
Total Proposed Levy $ 237,311.00 $ 86,801.00 $ 324,112.00 Schedule 3
Comparison of Special Tax Levy and Rates for 2021-22 and 2022-23 (Special Tax A and Special Tax B)
Tax Classification
(Land Use) Special Tax Rate Special Tax Rate Special Tax Rate 1- Greater than 3,700 sq ft $ 128,568 $ 2,922.00 $ 109,976 $ 2,499.46 $ 109,976 $ 2,499.46 0% 2- 34,50 to 3,699 sq ft 100,776 2,652.00 86,526 2,277.01 86,526 2,277.01 0% 3- 3,200 to 3,449 sq ft 90,252 2,507.00 77,770 2,160.27 77,770 2,160.27 0% 4- Less than 3,200 sq ft 57,550 2,302.00 49,840 1,993.59 49,840 1,993.59 0% $ 377,146 $ 324,112 $ 324,112
Council Approved Actual Assessed
Assessed
Percent Rate
Change
FY 2022 - 2023
Exhibit "A"
City of Fontana
Community Facilities District No. 37
Montelago
FY 2021 - 2022
600
B-1
EXHIBIT “B”

CITY OF FONTANA
COMMUNITY FACILITIES DISTRICT NO. 37
(MONTELAGO)

A Special Tax shall be levied on all Assessor’s Parcels of Taxable Property in City of Fontana Community Facilities District No. 37 (“CFD No. 37”) and collected each fiscal year commencing in Fiscal Year 2005-2006, in an amount determined by the City Council of the City of Fontana (the “Council”) through the application of the appropriate Special Tax for “Developed Property,” and “Non-Residential Property.” All of the real property in CFD No. 37, unless exempted by law or by the provisions hereof, shall be taxed for the purposes, to the extent and in the manner herein provided.

The rate and method of apportionment of the special tax for 2022-2023 shall be as follows.

I. SPECIAL TAXES FOR PUBLIC IMPROVEMENTS:

Maximum Actual Tax
Annual Tax Rate Tax Rate Amount
Land Use Class Unit FY 2022-2023 FY 2022-2023 FY 2022-2023 1 - Greater than 3,700 sq ft Unit $2,918.00 $1,892.46 $83,268 2 - 3,450 - 3,699 sq ft Unit 2,575.00 1,670.01 63,460
3 - 3,200 - 3,449 sq ft Unit 2,395.00 1,553.27 55,918
4 – Less than 3,200 sq ft Unit 2,138.00 1,386.59 34,665 $237,311
Method of Apportionment of Special Tax A
Commencing with Fiscal year 2005-2006 and for each following Fiscal Year, the Council shall determine the Special Tax Requirement for Facilities and shall levy Special Tax A until the total Special Tax A levy equals the Special Tax Requirement for Facilities. The Special Tax A shall be levied each Fiscal Year as follows:
601
B-2
First: Special Tax A shall be levied proportionately on each Assessor’s Parcel of Developed Property in an amount equal to 100% of the applicable Assigned Special Tax A;
Second: If additional monies are needed to satisfy the Special Tax Requirement for Facilities after the first step has been completed, the Special Tax A shall be levied Proportionately on each Assessor’s Parcel of Undeveloped Property at up to 100% of the Maximum Special Tax A for Undeveloped Property; Third: If additional monies are needed to satisfy the Special Tax Requirement for Facilities after the first two steps have been completed, then the levy of Special Tax A on each Assessor’s Parcel of Developed Property whose Maximum Special Tax is determined through the application of the Backup Tax A shall be increased in equal percentages from the Assigned Special Tax A up to the Maximum Special Tax A for each such Assessor’s Parcel;
Fourth: If additional monies are needed to satisfy the Special Tax Requirement for Facilities after the first three steps have been completed, then Special Tax A shall be levied Proportionately on each Assessor’s Parcel of Taxable Property Owner Association Property at up to the Maximum Special Tax A for Taxable Property Owner Association Property;
Fifth: If additional monies are needed to satisfy the Special Tax Requirement for Facilities after the first four steps have been completed, then Special Tax A shall be levied Proportionately on each Assessor’s Parcel of Taxable Public Property at up to the Maximum Special Tax A for Taxable Public Property; Notwithstanding the above the Council may, in any Fiscal year, levy Proportionately less than 100% of the Assigned Special Tax A in step one (above), when (i) the Council is no longer required to levy the Special Tax A pursuant to steps two through five above in order to meet the Special Tax Requirement for Facilities, and (ii) all authorized Bonds have already been issued or the Council has covenanted that it will not issue any additional Bonds (except refunding bonds) to be supported by the Special Tax A.

Further notwithstanding the above, under no circumstances will the Special Tax A levied against any Assessor’s Parcel of Residential Property for which a Certificate of Occupancy has been issued be increased by more than ten percent as a consequence of delinquency or default by the owner of any other Assessor’s Parcel within CFD No. 37.
602
B-3
II. SPECIAL TAXES FOR MAINTENANCE OF PARK, PARKWAYS, AND

OPEN SPACE
Maximum Annual Actual
Tax Rate Tax Rate Tax Amount
Land Use Class Unit FY 2022-2023 FY 2022-2023 FY 2022-2023 1 – Final Residential Subdivision Unit $1,190.21 $607.00 $86,801 5 – Non-Residential Property Acre 5,117.88 2,610.00 0
$86,801
Commencing July 1, 2006, and each July 1 thereafter, the Maximum Special Tax rates for Special Tax B for Residential Property, and Non-Residential Property shall be increased by two percent (2%).

Method of Apportionment of Special Tax B
Commencing with Fiscal Year 2005-2006 and for each following Fiscal Year, the Council shall levy Special Tax B until the total Special Tax B levy equals the Special Tax Requirement for Services. Special Tax B shall be levied each Fiscal Year as follows:

First: Special Tax B shall be levied proportionately on each Assessor’s Parcel of Developed Property at up to 100% of the applicable Assigned Special Tax B for such Assessor’s Parcel;
Second: If additional monies are needed to satisfy the Special Tax Requirement for Services after the first step has been completed, then the levy of the Special Tax B on each Assessor’s Parcel of Developed Property shall be increased in equal percentages from the Assigned Special Tax B up to the Maximum Special Ta B for each such Assessor’s parcel.
603
CFD # 37
143 residential lots
City Council Meeting
Location Map
604
City of Fontana
Action Report
City Council Meeting
8353 Sierra Avenue
Fontana, CA 92335
File #: 21-1558 Agenda Date: 7/26/2022
Agenda #: AM. Category: Consent Calendar
FROM:

Management Services
SUBJECT:

Levy of a Special Tax in Community Facilities District No. 12 (Sierra Lakes) for Fiscal Year 2022- 2023.

RECOMMENDATION:

Adopt Resolution No. 2022-099, of the City Council of the City of Fontana, California, authorizing the Levy of a Special Tax in Community Facilities District No. 12 (Sierra Lakes) for Fiscal Year 2022- 2023
COUNCIL GOALS:
· To practice sound fiscal management by fully funding liabilities and reserves. · To practice sound fiscal management by developing long-term funding and debt management plans.
·
DISCUSSION:

Community Facilities District No. 12 was established by Resolution No. 99-09 on January 19, 1999, to finance public facilities and to pay annual landscape and lighting maintenance costs for the district.

On November 24, 1999, the District issued $25.4 million in Special Tax Bonds, Series 1999, to finance certain public improvements within the District. The bonds were refunded in 2005 and again in 2021 to take advantage of interest rate savings.

Pursuant to Government Code Section 53340, a resolution must be adopted by the City Council annually to levy a special tax to pay for the maturing principal and interest on the bonds. The rate and method of apportionment of the special tax was originally set forth in Resolution No. 99-09 approved and adopted by the City Council on January 19, 1999, and later amended by Resolution No. 99-99 on October 5, 1999.

The portion of the special tax rate above necessary to pay the principal and interest on the outstanding bonded indebtedness and authorized incidental expenses is comprised of available cash balance, debt service payments, and administration costs (Exhibit A, Schedule 1).

The proposed Fiscal Year 2022-2023 special tax rates (Special Tax A and Special Tax B) are City of Fontana Page 1 of 2 Printed on 7/21/2022
powered by Legistar™605
File #: 21-1558 Agenda Date: 7/26/2022
Agenda #: AM. Category: Consent Calendar
The proposed Fiscal Year 2022-2023 special tax rates (Special Tax A and Special Tax B) are outlined in Exhibit A, Schedule 2.

On July 27, 2021, City Council approved the Fiscal Year 2021-2022 special tax levy and rates.

However, the bonds were refunded on July 29, 2021 to take advantage of interest rate savings, lowering the rates actually assessed for Fiscal Year 2021-2022.

A comparison of the total special tax levy and rates (A and B) for Fiscal Year 2021-2022 and Fiscal Year 2022-2023 is outlined in Exhibit A, Schedule 3.

The proposed special tax rates for Fiscal Year 2022-2023 were developed according to the Rate and Method of Apportionment (Exhibit B). The assessed rates for the special tax A (bond) and special tax rate B (maintenance) will remain the same as the prior year.

The City Treasurer has reviewed and supports this action.

FISCAL IMPACT:

The proposed Fiscal Year 2022-2023 bond special tax rates and the maintenance special tax rate will remain the same as the prior year. The levy will generate approximately $2.4 million; $1.5 million for debt service expenses and $0.9 million for park, parkways and open space maintenance costs.

MOTION:

Approve staff recommendation.

City of Fontana Page 2 of 2 Printed on 7/21/2022
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Page 1 of 3 ends

RESOLUTION NO. 2022-

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF FONTANA,

CALIFORNIA, AUTHORIZING THE LEVY OF A SPECIAL TAX WITHIN COMMUNITY FACILITIES DISTRICT NO. 12 (SIERRA LAKES) FOR FISCAL YEAR 2022-2023.

WHEREAS, the City Council of the City of Fontana, (the “City Council”) has initiated proceedings, held a public hearing, conducted an election and received a favorable vote from the qualified electors relating to the levy of a special tax in a community facilities district, all as authorized pursuant to the terms and provisions of the “Mello-Roos Community Facilities Act of 1982”, being Chapter 2.5, Part 1, Division 2, Title 5 of the Government Code of the State of California (the “Act”). This Community Facilities District shall hereinafter be referred to as COMMUNITY FACILITIES DISTRICT NO. 12; and
WHEREAS, on November 24, 1999, Community Facilities District No. 12 (Sierra Lakes) Special Tax Bonds, Series 1999, were issued to finance certain public improvements within the district; and
WHEREAS, the City Council, by Ordinance, as authorized by Section 53340 of the Government Code of the State of California, has authorized the levy of a special tax to pay for costs and expenses related to said Community Facilities District, and the City Council is desirous to establish the specific rate of the special tax to be collected for Fiscal Year 2022-2023.

NOW, THEREFORE, BE IT RESOLVED, determined, and ordered by the City Council of the City of Fontana, California, as follows:

SECTION 1. That the above recitals are all true and correct.

SECTION 2. The specific rate and amount of the special tax to be collected to pay for the costs and expenses for Fiscal Year 2022-2023 for the referenced District is hereby determined and established as set forth in Exhibit “A” attached hereto and incorporated herein by reference provided, however, the City Manager is hereby authorized to reduce the specific rate and method of the special tax as shown in Exhibit “B” upon receipt of the Assessor’s roll from the County of San Bernardino if, as determined by the City Manager in his discretion, following review of the Assessor’s roll, a lower rate and amount of the special tax will be sufficient to pay for the costs and expenses for such fiscal year.

Page 2 of 3 ends

SECTION 4. The proceeds of Special Tax A shall be used to pay, in whole or in part, the costs of the following, in the following order of priority:
(a) Payment of principal and interest on any outstanding authorized bonded indebtedness;
(b) Necessary replenishment of bond reserve funds or other reserve funds; (c) Payment of costs and expenses of authorized public facilities and incidental expenses pursuant to the Act; and
(d) Repayment of advances and loans, as appropriate.

The basis for the determination of Special Tax A needed for the 2022-2023 fiscal year is set forth in Exhibit “A”, attached hereto and incorporated herein by reference.

SECTION 5. The proceeds of Special Tax B shall be used to pay the costs of park, parkways and open space maintenance of the District and for the payment of administrative expenses incurred in connection with the levy and collection of said Special Tax B.

SECTION 6. The above authorized Special Tax shall be collected in the same manner as ordinary ad valorem property taxes are collected and shall have the same lien and priority in the case of delinquency as is provided for ad valorem taxes.

SECTION 7. All monies above collected shall be paid into the Community Facilities District’s funds, including any bond and reserve funds.

SECTION 8. The City Manager is hereby directed to transmit or cause to be transmitted to the Auditor of the County of San Bernardino for entry in the next County assessment roll on which taxes will become due, opposite each lot or parcel of land affected in a space marked “Public Improvement, Special Tax” or by any other suitable designation, the installment of the Special Tax as set forth in Exhibit “A” or as adjusted pursuant to the provisions of Section 2 above.

SECTION 9. The County Auditor shall then, at the close of the tax collection period, promptly render to this Agency a detailed report showing the amount and/or amounts of such Special Tax installments, interest, penalties and percentages so collected and from what property collected, and also provide a statement of any percentages retained for the expense of making any such collection. 608
Resolution No. 2022-

Page 3 of 3 ends

APPROVED AND ADOPTED this 26
th day of July, 2022.

READ AND APPROVED AS TO LEGAL FORM:

AYES:

NOES:

ABSENT:

City Clerk of the City of Fontana
Mayor of the City of Fontana
ATTEST:

City Clerk
609
Schedule 1
Special Tax Allocation - Costs to be Allocated
Fiscal Year 2022-2023
Bond Payment 09/2022 1,126,689 $ Bond Service Funds Available 1,172,729 $ Bond Payment 03/2023 180,800 Proposed Special Tax Levy 1,469,399 Bond Payment 09/2023 1,160,800 Allowance for Delinquencies (50,160) Administration Costs 123,679
Total Costs $ 2,591,968 Available Funds $ 2,591,968
Schedule 2
Proposed Special Tax Rates for Fiscal Year 2022-2023
(Special Tax A and Special Tax B)
Total Special
Land Use Category Special Tax A Special Tax B Tax Rate
Greater than 2,700 sq ft 866.97 $ 450.00 $ 1,316.97 $
2,601 - 2,700 sq ft 768.68 450.00 1,218.68
2,501 - 2,600 sq ft 715.12 450.00 1,165.12
2,401 - 2,500 sq ft 675.09 450.00 1,125.09
2,301 - 2,400 sq ft 635.07 450.00 1,085.07
2,201 - 2,300 sq ft 590.34 450.00 1,040.34
2,101 - 2,200 sq ft 545.61 450.00 995.61
2,001 - 2,101 sq ft 519.12 450.00 969.12
1,901 - 2,000 sq ft 492.05 450.00 942.05
1,900 sq ft or less 474.39 450.00 924.39
Non-residential property 2,281.31 758.00 3,039.31
Golf Course property 233.07 196.00 429.07
Golf Course structures (sq ft) 0.27 0.00 0.27
Undeveloped - residential 0.00 0.00 0.00
Undeveloped - non-residential 0.00 0.00 0.00
Total Proposed Levy 1,469,399 $ 911,799 $ 2,381,198 $
Schedule 3
Comparison of Special Tax Levy and Rates by Fiscal Years (Special Tax A and Special Tax B)
Tax Classification
(Land Use) Special Tax Rate Special Tax Rate Special Tax Rate Greater than 2,700 sq ft 1,004,989 $ 1,460.74 $ 906,075 $ 1,316.97 $ 906,075 $ 1,316.97 $ 0% 2,601 - 2,700 sq ft 117,131 1,346.33 106,025 1,218.68 106,025 1,218.68 0% 2,501 - 2,600 sq ft 44,923 1,283.53 40,779 1,165.12 40,779 1,165.12 0% 2,401 - 2,500 sq ft 132,367 1,237.08 120,384 1,125.09 120,384 1,125.09 0% 2,301 - 2,400 sq ft 116,682 1,190.63 106,337 1,085.07 106,337 1,085.07 0% 2,201 - 2,300 sq ft 136,579 1,138.16 124,841 1,040.34 124,841 1,040.34 0% 2,101 - 2,200 sq ft 85,769 1,085.69 78,653 995.61 78,653 995.61 0% 2,001 - 2,101 sq ft 221,672 1,055.58 203,515 969.12 203,515 969.12 0% 1,901 - 2,000 sq ft 102,375 1,023.75 94,205 942.05 94,205 942.05 0% 1,900 sq ft or less 297,924 1,003.11 274,544 924.39 274,544 924.39 0% Non-residential property 233,924 3,417.74 255,427 3,039.31 255,427 3,039.31 0% Golf Course property 68,498 468.68 62,710 429.07 62,710 429.07 0% Golf Course structures (sq ft) 9,130 0.32 7,703 0.27 7,703 0.27 0% Undeveloped - residential 0 0.00 0 0.00 0 0.00 0%
Undeveloped - non-residential 0 0.00 0 0.00 0 0.00 0%
$ 2,571,963 $ 2,381,198 $ 2,381,198
Exhibit "A"
FY 2022 - 2023
City of Fontana
Community Facilities District No. 12
Sierra Lakes
Assessed
Percent Rate
Change
FY 2021 - 2022
Council Approved Actual Assessed
610
B-1
EXHIBIT “B”

CITY OF FONTANA
COMMUNITY FACILITIES DISTRICT NO. 12
(SIERRA LAKES)

A Special Tax shall be levied on all Assessor’s Parcels of Taxable Property in City of Fontana Community Facilities District No. 12 (“CFD No. 12”) and collected each Fiscal year commencing in Fiscal year 1999-2000, in an amount determined by the City Council of the City of Fontana (the “Council”) through the application of the appropriate Special Tax for “Developed Property,” “Golf Course Property,” “Taxable Property Owner Association Property,” “Taxable Public Property,” “Undeveloped Non-Residential Property,” and “Undeveloped Residential Property.” All of the real property in CFD No. 12, unless exempted by law or by the provisions hereof, shall be taxed for the purposes, to the extent and in the manner herein provided.

The rate and method of apportionment of the special tax for 2022-2023 shall be as follows.

I. SPECIAL TAXES FOR PUBLIC IMPROVEMENTS:

Maximum Annual Actual
Tax Rate Tax Rate Tax Amount
Land Use Unit FY 2022-2023 FY 2022-2023 FY 2022-2023
R - greater than 2,700 sq ft Unit $1,473.00 $866.97 $596,475 R - 2,601 - 2,700 sq ft Unit 1,306.00 768.68 66,875
R - 2,501 - 2,600 sq ft Unit 1,215.00 715.12 25,029
R - 2,401 - 2,500 sq ft Unit 1,147.00 675.09 72,234
R - 2,301 - 2,400 sq ft Unit 1,079.00 635.07 62,237
R - 2,201 - 2,300 sq ft Unit 1,003.00 590.34 70,841
R - 2,101 - 2,200 sq ft Unit 927.00 545.61 43,103
R - 2,001 - 2,101 sq ft Unit 882.00 519.12 109,015
R - 1,901 - 2,000 sq ft Unit 836.00 492.05 49,205
R - 1,900 sq ft or less Unit 806.00 474.39 140,894
Non-residential property Acre 3,876.00 2,281.31 191,724 Golf course property Acre 396.00 233.07 34,063
Golf course structures (per sq ft) Sq Foot 0.46 0.27 7,703 Undeveloped - residential Acre 8,617.00 0.00 0
Undeveloped - non-residential Acre 3,876.00 0.00 0
$1,469,399
611
B-2
The maximum Special Tax Rate of $3,876 per Acre for Non-Residential Property presented above applies only to the first 65.14 Acres assigned to Land Use Class 11 (Non-residential property). In the event the total amount of Developed Non-Residential Property exceeds 65.14 acres, the additional Acres will be subject to a Maximum Special Tax Rate of $8,617 per Acre. The CFD Administrator shall determine which Developed Non-Residential Acres will be subject to the Maximum Special Tax Rates of $8,617 per Acre in inverse chronological order as to when the property was assigned as Land Use Class 11 as Developed Non-Residential Property.

Method of Apportionment of Special Tax A
Commencing with Fiscal year 1999-2000 and for each following Fiscal Year, the Council shall determine the Special Tax A Requirement and shall levy Special Tax A until the amount of Special Taxes equals the Special Tax A Requirement.

Special Tax A shall be levied each Fiscal Year as follows:

First: Special Tax A shall be levied Proportionately on each Assessor’s Parcel of Developed Property at up to 100% of the applicable Assigned Special Tax A, and Golf Course Property at up to 100% of its applicable Maximum Special Tax A to satisfy the Special Tax A Requirement;
Second: If additional monies are needed to satisfy the Special Tax A Requirement after the first step has been completed, then Special Tax A shall be levied Proportionately on each Assessor’s Parcel of Undeveloped NonResidential Property and Undeveloped Residential Property at up to 100% of the Maximum Special Tax A for Undeveloped Non-Residential Property and Undeveloped Residential Property;
Third: If additional monies are needed to satisfy the Special Tax A Requirement after the first two steps have been completed, then the levy of Special Tax A on each Assessor’s Parcel of Developed Property whose Maximum Special Tax is determined through the application of the Backup Tax A shall be increased Proportionately from the Assigned Special Tax A up to the Maximum Special Tax A for each such Assessor’s Parcel;
Fourth: If additional monies are needed to satisfy the Special Tax A Requirement after the first three steps have been completed, then Special Tax A shall be levied Proportionately on each Assessor’s Parcel of Taxable Property Owner Association Property or Taxable Public Property at up to the Maximum Special Tax A for Taxable Property Owner Association Property or Taxable Public Property.

Notwithstanding the above, under no circumstances will the amount of Special Tax A levied against any Assessor’s Parcel of Residential Property for which an occupancy permit for private residential use has been issued be increased by more than ten percent as a consequence of delinquency or default by the owner of any other Assessor’s Parcel within the CFD.
612
B-3
“Special Tax A Requirement” means that amount required in any Fiscal Year for CFD No. 12 to: (i) pay debt service on all Outstanding Bonds; (ii) pay periodic costs on the bonds, including but not limited to, credit enhancement and arbitrage and other rebate payments on the bonds; (iii) pay Administrative Expenses; (iv) pay any amounts required to establish or replenish any reserve funds for all Outstanding Bonds; (v) pay for reasonably anticipated Special Tax A delinquencies based on the delinquency rate for Special Taxes levied in the previous Fiscal year; (vi) pay directly for the acquisition or construction of authorized facilities; less (vii) available funds as directed under the Indenture.

II. SPECIAL TAXES FOR MAINTENANCE OF PARK, PARKWAYS, AND

OPEN SPACE
Maximum Annual Actual
Tax Rate Tax Rate Tax Amount
Land Use Unit FY 2022-2023 FY 2022-2023 FY 2022-2023
Residential property Unit $864.14 $450.00 $819,450
Non-residential property Acre 1,455.48 758.00 63,704
Golf course property Acre 375.30 196.00 28,645
Undeveloped property Acre 5,774.69 0.00 0
$911,799
Commencing July 1, 2000, and each July 1 thereafter, the Maximum Special Tax rates for Special Tax B for Residential Property, Non-Residential Property, and Golf Course Property shall be increased by two percent (2%).

The Maximum Special Tax B for Undeveloped Property shall be $1,905 per Acre for Fiscal Year 1999-2000; $2,860 per Acre for Fiscal Year 2000-2001; and $3,810 per Acre for Fiscal Year 2001-2002. Commencing July 1, 2002, and each July 1 thereafter, the Maximum Special Tax B for Undeveloped Property shall be increased by two percent (2%).

Method of Apportionment of Special Tax B
Commencing with Fiscal Year 1999-2000 and for each following Fiscal Year, the Council shall determine the Special Tax B Requirement and shall levy Special Tax B until the amount of Special Taxes equals the Special Tax B Requirement.

Special Tax B shall be levied each Fiscal Year as follows:

First: Special Tax B shall be levied Proportionately on each Assessor’s Parcel of Residential Property classified as Developed Property at up to $450 per dwelling unit, on each Assessor’s Parcel of Non-Residential Property classified as Developed Property at up to $758 per Acre, and on each Assessor’s Parcel of 613
B-4
Golf Course Property at up to $170 per Acre to satisfy the Special Tax B Requirement;
Second: If additional monies are needed to satisfy the Special Tax B Requirement after the first step has been completed, then Special Tax B shall be levied Proportionately on each Assessor’s Parcel of Undeveloped NonResidential Property and Undeveloped Residential Property at up to 100% of the Maximum Special Tax B rate for Undeveloped Non-Residential Property and Undeveloped Residential Property;
Third: If additional monies are needed to satisfy the Special Tax B Requirement after the first two steps have been completed, then Special Tax B shall be levied Proportionately on each Assessor’s parcel of Residential Property that is Developed Property, Non-Residential Property, and Golf Course Property at up to 100% of the applicable Maximum Special Tax B rate;
Fourth: If additional monies are needed to satisfy the Special Tax B Requirement after the first three steps have been completed, then Special Tax B shall be levied proportionately on each Assessor’s parcel of Taxable Property Owner or Taxable Public Property at up to the Maximum Special Tax B for Taxable Property Owner Association Property or Taxable Public Property.

Notwithstanding the above, under no circumstances will the amount of Special Tax B levied against any Assessor’s Parcel of Residential Property for which an occupancy permit for private residential use has been issued be increased by more than ten percent as a consequence of delinquency or default by the owner of any other Assessor’s Parcel within the CFD.
614

615
City of Fontana
Action Report
City Council Meeting
8353 Sierra Avenue
Fontana, CA 92335
File #: 21-1579 Agenda Date: 7/26/2022
Agenda #: AN. Category: Consent Calendar
FROM:

Management Services
SUBJECT:

Levy of a Special Tax in Community Facilities District No. 1 (Southridge Village) for Fiscal Year 2022- 2023
RECOMMENDATION:

Adopt Resolution No. 2022-100, Authorizing the Levy of a Special Tax in Community Facilities District No. 1 (Southridge) for Fiscal Year 2022-2023.

COUNCIL GOALS:
· To practice sound fiscal management by developing long-term funding and debt management plans.

DISCUSSION:

To mitigate the fiscal impact of Southridge Village, the City Council adopted Resolution 84-13 establishing Community Facilities District No. 1 (Southridge). The District was established to fund and provide the following services:
· Police Services
· Fire protection, suppression, ambulance and paramedic services · Operation and maintenance of parks and parkways
Pursuant to the Special Tax Rate and Method of Apportionment, adopted by the City Council on November 15, 1983, the special tax rate in the District may annually increase by an amount which is the lesser of (1) the annual increase in the consumer price index (CPI) as determined by the U.S.

Department of Labor Statistics or (2) five percent (5%) of the maximum special tax rate.

The proposed Fiscal Year 2022-2023 maximum special tax rate for the District is $1,003.39 per equivalent dwelling unit. This reflects a 5% increase over the prior fiscal year as the annual increase in CPI was 6.6%. The actual tax will increase by 2% ($15.04) to $767.04.

It is projected that the revenues generated by the actual tax of $767.04 per equivalent dwelling unit will be sufficient to cover the cost of providing the services authorized by the District and detailed in Exhibit A.

The City's special taxes for this District have been reviewed in light of the passage of Proposition 218. The recommended actions comply with the provisions of this proposition.

City of Fontana Page 1 of 2 Printed on 7/21/2022
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File #: 21-1579 Agenda Date: 7/26/2022
Agenda #: AN. Category: Consent Calendar
A listing of the parcels and the related specific tax for each parcel is available for viewing in the City Clerk's office.

The City Treasurer has reviewed and supports this action.

FISCAL IMPACT:

The proposed actual tax of $767.04 per dwelling unit will generate approximately $5.7 million to fund police services, fire protection, and landscape maintenance for the District. It is projected that the proposed actual rate will generate sufficient revenues to cover the costs of providing these services to the District.

MOTION:

Approve staff recommendation.

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Page 1 of 3 ends

RESOLUTION NO. 2022-

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF FONTANA,

CALIFORNIA, AUTHORIZING THE LEVY OF A SPECIAL TAX WITHIN COMMUNITY FACILITIES DISTRICT NO. 1 (SOUTHRIDGE VILLAGE) FOR FISCAL YEAR 2022-2023.

WHEREAS, the City Council of the City of Fontana, (the “City Council”) has initiated proceedings, held a public hearing, conducted an election and received a favorable vote from the qualified electors relating to the levy of a special tax in a community facilities district, all as authorized pursuant to the terms and provisions of the “Mello-Roos Community Facilities Act of 1982”, Chapter 2.5, Part 1, Division 2, Title 5 of the Government Code of the State of California (the “Act”). This Community Facilities District shall hereinafter be referred to as COMMUNITY FACILITIES DISTRICT NO. 1; and
WHEREAS, the City Council, by Ordinance, as authorized by Section 53340 of the Government Code of the State of California, has authorized the levy of a special tax to pay for costs and expenses related to said Community Facilities District, and the City Council is desirous to establish the maximum special tax and the actual rate of the special tax to be collected for Fiscal Year 2022-2023; and WHEREAS, funds of the City are not available to pay for the police protection, fire protection, and the operation and maintenance of parks and parkways in the District during Fiscal Year 2022-2023.

NOW, THEREFORE, BE IT RESOLVED, determined, and ordered by the City Council of the City of Fontana, California, as follows:

SECTION 1. That the above recitals are all true and correct.

SECTION 2. In a manner of apportionment as authorized by Resolution No. 84- 13, as amended in Resolution No. 84-57, and as approved by the qualified electors, the specific rate and amount of the special tax to be collected to pay for the costs and expenses for Fiscal Year 2022-2023 for the referenced District are hereby determined and established as follows:
a. For each single or multi-family residential dwelling unit within the District, whether attached, detached or a condominium, as defined by Civil Code Section 783, located within each County Assessor’s parcel for which a building permit has been issued, the maximum rate of said special tax shall be one thousand three and thirty nine ($1,003.39) for Fiscal Year 2022-2023. The actual tax amount increase by 2% over the prior fiscal year to $767.04.
618
Resolution No. 2022-

Page 2 of 3 ends

b. For property within each County Assessor’s parcel in the District developed for any non-residential use of a commercial or other business nature for which a building permit or use permit has been issued, same rate as provided in subparagraph (a), with the limitations and qualifications as contained therein, and shall be determined on the basis of five (5) residential dwelling units per acre or portion thereof for such commercial development upon any such parcel, as herein above set forth; provided that the applicable maximum rate of the special tax for a particular fiscal year for any commercially zoned and developed parcel or condominium ownership unit developed for a commercial use and which comprises a separate County Assessor’s parcel shall not be less than the maximum rate of the special tax which otherwise could have been levied in full on a single or multi-family residential dwelling unit or condominium unit with a County Assessor’s parcel in accordance with Paragraph 2(a) hereof.

SECTION 4. The proceeds of the Special Tax shall be used to pay, in whole or in part, the costs of the following:
a. Police protection
b. Fire protection
c. Operation and maintenance of parks and parkways
d. Repayment of City advances and loans, if appropriate.

SECTION 6. All monies above collected shall be paid into the Community Facilities District’s fund.

Page 3 of 3 ends

APPROVED AND ADOPTED this 26
th day of July 2022.

READ AND APPROVED AS TO LEGAL FORM:

AYES:

NOES:

ABSENT:

City Clerk of the City of Fontana
Mayor of the City of Fontana
ATTEST:

City Clerk
620
Services Authorized Total Per Unit %
Police Services 1,641,600 $ 221.89 $ 29%
Fire Protection 1,006,100 135.99 18%
Landscaping 3,451,830 466.57 61%
Delinquency Allowance 113,495 15.34 2%
Excess Cash Balance (538,260) (72.75) -9%
Total 5,674,765 $ 767.04 $ 100.00%
Special Tax Allocation - Costs to be Allocated
Fiscal Year 2022-2023
Exhibit A
City of Fontana
Community Facilities District No. 1
Southridge Village
621
622
City of Fontana
Action Report
City Council Meeting
8353 Sierra Avenue
Fontana, CA 92335
File #: 21-1576 Agenda Date: 7/26/2022
Agenda #: AO. Category: Consent Calendar
FROM:

Management Services
SUBJECT:

Levy of a Special Tax in Community Facilities District No. 90 (Summit @ Rosena Phase 1) for Fiscal Year 2022-2023
RECOMMENDATION:

Adopt Resolution No. 2022-101, Authorizing the Levy of Special Tax in Community Facilities District No. 90 (Summit @ Rosena Phase 1) for Fiscal Year 2022-2023.

COUNCIL GOALS:
· To practice sound fiscal management by fully funding liabilities and reserves. · To practice sound fiscal management by developing long-term funding and debt management plans.

DISCUSSION:

Community Facilities District No 90 (Summit @ Rosena Phase 1) was established by Resolution No. 2019-051 on April 23, 2019, to finance public facilities and to pay annual landscape and lighting costs for the district. The District will issue a maximum (not to exceed) of $20,000,000 in Special Tax Bonds to finance the acquisition of certain major capital facilities (infrastructure) to serve properties within the District.

Pursuant to Government Code Section 53340, a resolution must be adopted by the City Council annually to levy a special tax to pay for the cost of providing public facilities, services, and incidental expenses. The rate and method of apportionment of the special tax was originally set forth in Ordinance No. 1803 approved and adopted by the City Council on May 14, 2019.

The proposed special tax rates for Fiscal Year 2022-2023 were developed according to the Rate and Method of Apportionment (Exhibit B) and are the same as the prior year.

City of Fontana Page 1 of 2 Printed on 7/21/2022
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File #: 21-1576 Agenda Date: 7/26/2022
Agenda #: AO. Category: Consent Calendar
The City Treasurer has reviewed and supports this action.

FISCAL IMPACT:

The proposed Fiscal Year 2022-2023 special tax rates will generate approximately $1,787,868; $1,435,828 for public facility expenses and $352,040 for landscape and lighting maintenance costs.

MOTION:

Approve staff recommendation.

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Page 1 of 3 ends

RESOLUTION NO. 2022-

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF FONTANA,

CALIFORNIA, AUTHORIZING THE LEVY OF A SPECIAL TAX WITHIN COMMUNITY FACILITIES DISTRICT NO. 90 (SUMMIT @ ROSENA
PHASE ONE) FOR FISCAL YEAR 2022-2023.

WHEREAS, the City Council of the City of Fontana, (the “City Council”) has initiated proceedings, held a public hearing, conducted an election and received a favorable vote from the qualified electors relating to the levy of a special tax in a community facilities district, all as authorized pursuant to the terms and provisions of the “Mello-Roos Community Facilities Act of 1982”, being Chapter 2.5, Part 1, Division 2, Title 5 of the Government Code of the State of California (the “Act”). This Community Facilities District shall hereinafter be referred to as COMMUNITY FACILITIES DISTRICT NO. 90; and
WHEREAS, on April 23, 2019, Community Facilities District No. 90 (Summit @ Rosena Phase One) Special Tax Bonds, were approved for the acquisition of the improvements in Tract 20153; and
WHEREAS, the City Council, by Ordinance, as authorized by Section 53340 of the Government Code of the State of California, has authorized the levy of a special tax to pay for costs and expenses related to said Community Facilities District, and the City Council is desirous to establish the specific rate of the special tax to be collected for Fiscal Year 2022-2023.

NOW, THEREFORE, BE IT RESOLVED, determined, and ordered by the City Council of the City of Fontana, California, as follows:

SECTION 1. That the above recitals are all true and correct.

Page 2 of 3 ends

The basis for the determination of the special tax needed for the 2022-2023 fiscal year is set forth in Exhibit “B”, attached hereto and incorporated herein by reference.

SECTION 6. All monies above collected shall be paid into the Community Facilities District’s funds, including any bond and reserve funds.

Page 3 of 3 ends

APPROVED AND ADOPTED this 26
th day of July, 2022.

READ AND APPROVED AS TO LEGAL FORM:

AYES:

NOES:

ABSENT:

City Clerk of the City of Fontana
Mayor of the City of Fontana
ATTEST:

City Clerk
627
Schedule 1
Special Tax Allocation - Costs to be Allocated
Fiscal Year 2022-2023
Anticipated Bond Payment 09/2022 856,400 $ Bond Service Funds Available 800,463 $ Anticipated Bond Payment 03/2023 430,100 Proposed Special Tax Levy 1,435,828 Anticipated Bond Payment 09/2023 865,100 Allowance for Delinquencies (43,075) Administration Costs 41,616
Total Costs $ 2,193,216 Available Funds $ 2,193,216
Schedule 2
Proposed Special Tax Rates for Fiscal Year 2022-2023
(Special Tax A and Special Tax B)
Total Special
Residential Lot Size (sq ft) Special Tax A Special Tax B Tax Rate 1 – Detached 4,001 or Greater 3,791.00 $ 590.00 $ 4,381.00 $ 2 – Detached 3,801 to <4,001 3,577.00 590.00 4,167.00
3 – Detached 3,601 to <3,801 3,467.00 590.00 4,057.00
4 – Detached 3,401 to <3,601 3,416.00 590.00 4,006.00
5 – Detached 3,201 to <3,401 3,108.00 590.00 3,698.00
6 – Detached 3,001 to <3,201 3,080.00 590.00 3,670.00
7 – Detached 2,801 to <3,001 2,894.00 590.00 3,484.00
8 – Detached 2,601 to <2,801 2,880.00 590.00 3,470.00
9 – Detached 2,401 to <2,601 2,758.00 590.00 3,348.00
10 – Detached 2,201 to <2,401 2,507.00 590.00 3,097.00
11 – Detached 2,001 to <2,201 2,477.00 590.00 3,067.00
12 – Detached 1,801 to <2,001 2,446.00 590.00 3,036.00
13 – Detached 1,601 to <1,801 2,327.00 590.00 2,917.00
14 – Detached Less than 1,601 2,185.00 590.00 2,775.00
15 – Attached 1,801 or Greater 2,320.00 565.00 2,885.00 16 – Attached 1,601 to <1,801 2,193.00 565.00 2,758.00
17 – Attached 1,401 to <1,601 2,052.00 565.00 2,617.00
18 – Attached 1,201 to <1,401 1,759.00 565.00 2,324.00
19 – Attached 1,001 to <1,201 1,609.00 565.00 2,174.00
20 – Attached Less than 1,001 1,506.00 565.00 2,071.00
21 - Non-Residential 26,240.00 6,240.00 32,480.00
Undeveloped Property Various 565.00 Various
Total Proposed Levy 1,435,827.70 $ 352,040.00 $ 1,787,867.70 $ Exhibit "A"
City of Fontana
Community Facilities District No. 90
Summit @ Rosena Phase 1
628
Schedule 3
Comparison of Special Tax Levy and Rates by Fiscal Years Tax Classification Percent
(Land Use) Special Tax Rate Special Tax Rate Change
1 – Detached 4,001 or Greater 39,429 $ 4,381 $ 39,429 $ 4,381 $ 0% 2 – Detached 3,801 to <4,001 - 4,167 - 4,167 0%
3 – Detached 3,601 to <3,801 - 4,057 - 4,057 0%
4 – Detached 3,401 to <3,601 40,060 4,006 40,060 4,006 0% 5 – Detached 3,201 to <3,401 81,356 3,698 92,450 3,698 0% 6 – Detached 3,001 to <3,201 73,400 3,670 73,400 3,670 0% 7 – Detached 2,801 to <3,001 170,375 3,484 163,748 3,484 0% 8 – Detached 2,601 to <2,801 45,110 3,470 45,110 3,470 0% 9 – Detached 2,401 to <2,601 237,708 3,348 237,708 3,348 0% 10 – Detached 2,201 to <2,401 87,993 3,097 108,395 3,097 0% 11 – Detached 2,001 to <2,201 120,287 3,067 141,082 3,067 0% 12 – Detached 1,801 to <2,001 163,944 3,036 194,304 3,036 0% 13 – Detached 1,601 to <1,801 52,506 2,917 81,676 2,917 0% 14 – Detached Less than 1,601 33,300 2,775 49,950 2,775 0% 15 – Attached 1,801 or Greater 46,160 2,885 46,160 2,885 0% 16 – Attached 1,601 to <1,801 143,416 2,758 143,416 2,758 0% 17 – Attached 1,401 to <1,601 88,978 2,617 88,978 2,617 0% 18 – Attached 1,201 to <1,401 195,216 2,324 195,216 2,324 0% 19 – Attached 1,001 to <1,201 - 2,174 - 2,174 0%
20 – Attached Less than 1,001 33,136 2,071 33,136 2,071 0% 21 - Non-Residential - 32,480 - 32,480 0%
Undeveloped Property 92,320 13,650
$ 1,744,694 $ 1,787,868
FY 2021 - 2022 FY 2022 - 2023
629
B-1
EXHIBIT “B”

CITY OF FONTANA
COMMUNITY FACILITIES DISTRICT NO. 90
(SUMMIT @ ROSENA PHASE ONE)

A Special Tax as hereinafter defined shall be levied on all Assessor’s Parcels of Taxable Property in City of Fontana Community Facilities District No. 90 (Summit @ Rosena Phase One) (“CFD No. 90”) and collected each fiscal year commencing in Fiscal Year 2020-2021, in an amount determined by the City Council of the City of Fontana (the “Council”) through the application of the application of the Rate and Method of Apportionment as described below. All of the real property in CFD No. 90, unless exempted by law or by the provisions hereof, shall be taxed for the purposes, to the extent and in the manner herein provided.

The rate and method of apportionment of the special tax for 2022-2023 shall be as follows.
630
B-2
I. SPECIAL TAXES FOR PUBLIC IMPROVEMENTS:

Assigned Actual Tax
Special Tax Tax Rate Amount
Land Use Class (square feet) Unit FY 2022-2023 FY 2022-2023 FY 2022-2023 1 – Detached - 4,001 or Greater Unit $3,791.00 $3,791.00 $34,119 2 – Detached - 3,801 to <4,001 Unit 3,577.00 3,577.00 0 3 – Detached - 3,601 to <3,801 Unit 3,467.00 3,467.00 0 4 – Detached - 3,401 to <3,601 Unit 3,416.00 3,416.00 34,160 5 – Detached - 3,201 to <3,401 Unit 3,108.00 3,108.00 77,700 6 – Detached - 3,001 to <3,201 Unit 3,080.00 3,080.00 61,600 7 – Detached - 2,801 to <3,001 Unit 2,894.00 2,894.00 136,018 8 – Detached - 2,601 to <2,801 Unit 2,880.00 2,880.00 37,440 9 – Detached - 2,401 to <2,601 Unit 2,758.00 2,758.00 195,818 10 – Detached - 2,201 to <2,401 Unit 2,507.00 2,507.00 87,745 11 – Detached - 2,001 to <2,201 Unit 2,477.00 2,477.00 113,942 12 – Detached - 1,801 to <2,001 Unit 2,446.00 2,446.00 156,544 13 – Detached - 1,601 to <1,801 Unit 2,327.00 2,327.00 65,156 14 – Detached - Less than 1,601 Unit 2,185.00 2,185.00 39,330 15 – Attached - 1,801 or Greater Unit 2,320.00 2,320.00 37,120 16 – Attached - 1,601 to <1,801 Unit 2,193.00 2,193.00 114,036 17 – Attached - 1,401 to <1,601 Unit 2,052.00 2,052.00 69,768 18 – Attached - 1,201 to <1,401 Unit 1,759.00 1,759.00 147,756 19 – Attached - 1,001 to <1,201 Unit 1,609.00 1,609.00 0 20 – Attached - Less than 1,001 Unit 1,506.00 1,506.00 24,096 21 – Non-Residential Property Acre 26,240.00 26,240.00 0 Undeveloped Property Various Various 3,480
$1,435,828
Method of Apportionment of Special Tax A
Commencing with Fiscal year 2019-2020 and for each following Fiscal Year, the CFD Administrator shall determine the Special Tax Requirement for Facilities and shall provide for the levy of the Facilities Special Tax each Fiscal Year as follows:

First: The Facilities Special Tax shall be levied on each Assessor’s Parcel of Developed Property in an amount equal to 100% of the applicable Assigned Facilities Special Tax;
Second: If additional monies are needed to satisfy the Special Tax Requirement for Facilities after the first step has been completed, the Facilities Special Tax shall be levied Proportionately on each Assessor’s Parcel of Undeveloped Property at up to 100% of the Maximum Facilities Special Tax for Undeveloped Property;
631
B-3
Third: If additional monies are needed to satisfy the Special Tax Requirement for Facilities after the first two steps have been completed, then the levy of the Facilities Special Tax on each Assessor’s Parcel of Developed Property whose Maximum Special Tax is determined through the application of the Backup Facilities Special Tax shall be increased in equal percentages from the Assigned Facilities Special Tax up to the Maximum Facilities Special Tax for each such Assessor’s Parcel;
Fourth: If additional monies are needed to satisfy the Special Tax Requirement for Facilities after the first three steps have been completed, then the Facilities Special Tax shall be levied Proportionately on each Assessor’s Parcel of Taxable Public Property at up to 100% the Maximum Facilities Special Tax A for Taxable Public Property, as needed to satisfy the Special Tax Requirement for Facilities; Notwithstanding the above the CFD Administrator shall, in any Fiscal Year, calculate a levy Proportionately less than 100% of the Assigned Facilities Special Tax in step one (above), when (i) the CFD Administrator is no longer required to provide for the levy of the Facilities Special Tax pursuant to steps two through four above in order to meet the Special Tax Requirement for Facilities; and (ii) all authorized CFD No. 90 Bonds have already been issued or the Council has covenanted that it shall not issue any additional CFD No. 90 Bonds (except refunding bonds) to be supported by the Facilities Special Tax.

Further notwithstanding the above, under no circumstances shall the Facilities Special Tax levied against any Assessor’s Parcel of Residential Property for which a Certificate of Occupancy has been issued for private residential use be increased as a consequence of delinquency or default by the owner of any other Assessor’s Parcel within CFD No. 90 by more than ten percent above the amount that would have been levied in that Fiscal Year had there never been any such delinquencies or defaults. To the extent that the levy of the Facilities Special Tax on Residential Property is limited by the provision in the previous sentence, the levy of the Facilities Special Tax on each Assessor’s Parcel of Non-Residential Property shall continue in equal percentages up to 100% of the applicable Maximum Facilities Special Tax.

II. SERVICES SPECIAL TAXES FOR MAINTENANCE OF PARK,

PARKWAYS, AND OPEN SPACE
Maximum Annual Actual
Tax Rate Tax Rate Tax Amount
Land Use Class Unit FY 2022-2023 FY 2022-2023 FY 2022-2023 1 – Detached Residential Subdivision
2 – Attached Residential Subdivision
Unit
Unit
$875.50
838.35
$590.00
565.00
$227,740
124,300
3 – Non-Residential Property Acre 9,147.61 6,160.00 0
$352,040
632
B-4
Commencing July 1, 2019, and each July 1 thereafter, the Maximum Special Tax rates for Special Tax B for Residential Property, and Non-Residential Property shall be increased by two percent (2%).

First: The Services Special Tax shall be levied Proportionately each Fiscal Year on each Assessor’s Parcel of Developed Property at up to 100% of the applicable Assigned Services Special Tax as needed to satisfy the Special Tax Requirement for Services;
Second: If additional monies are needed to satisfy the Special Tax Requirement for Services after the first step has been completed, then the levy of the Services Special Tax on each Assessor’s Parcel of Developed Property shall be increased in equal percentages from the Assigned Services Special Tax up to the Maximum Services Special Tax for each such Assessor’s parcel. 633
634
City of Fontana
Action Report
City Council Meeting
8353 Sierra Avenue
Fontana, CA 92335
File #: 21-1584 Agenda Date: 7/26/2022
Agenda #: AP. Category: Consent Calendar
FROM:

Management Services
SUBJECT:

Levy of a Special Tax in Community Facilities District No. 106 (Mountainview) for Fiscal Year 2022- 2023
RECOMMENDATION:

Adopt Resolution No. 2022-102, Authorizing the Levy of Special Tax in Community Facilities District No. 106 (Mountainview) for Fiscal Year 2022-2023.

COUNCIL GOALS:
· To practice sound fiscal management by fully funding liabilities and reserves. · To practice sound fiscal management by developing long-term funding and debt management plans.

DISCUSSION:

Community Facilities District No 106 (Mountainview) was established by Resolution No. 2021-059 on July 13, 2021, to finance public facilities and to pay annual landscape and lighting costs for the district. The District will issue a maximum (not to exceed) of $6,785,000 in Special Tax Bonds to finance the acquisition of certain major capital facilities (infrastructure) to serve properties within the District.

Pursuant to Government Code Section 53340, a resolution must be adopted by the City Council annually to levy a special tax to pay for the cost of providing public facilities, services, and incidental expenses. The rate and method of apportionment of the special tax was originally set forth in Ordinance No. 1872 approved and adopted by the City Council on July 27, 2021.

The proposed special tax rates for Fiscal Year 2022-2022 were developed according to the Rate and Method of Apportionment (Exhibit B).

City of Fontana Page 1 of 2 Printed on 7/21/2022
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File #: 21-1584 Agenda Date: 7/26/2022
Agenda #: AP. Category: Consent Calendar
The City Treasurer has reviewed and supports this action.

FISCAL IMPACT:

The proposed Fiscal Year 2022-2023 special tax rates are the same as the prior year and will generate approximately $599,418; $507,378 for public facility expenses and $92,040 for landscape and lighting maintenance costs.

MOTION:

Approve staff recommendation.

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Page 1 of 3 ends

RESOLUTION NO. 2022-

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF FONTANA,

CALIFORNIA, AUTHORIZING THE LEVY OF A SPECIAL TAX WITHIN COMMUNITY FACILITIES DISTRICT NO. 106 (MOUNTAINVIEW) FOR FISCAL YEAR 2022-2023.

WHEREAS, the City Council of the City of Fontana, (the “City Council”) has initiated proceedings, held a public hearing, conducted an election and received a favorable vote from the qualified electors relating to the levy of a special tax in a community facilities district, all as authorized pursuant to the terms and provisions of the “Mello-Roos Community Facilities Act of 1982”, being Chapter 2.5, Part 1, Division 2, Title 5 of the Government Code of the State of California (the “Act”). This Community Facilities District shall hereinafter be referred to as COMMUNITY FACILITIES DISTRICT NO. 106; and
WHEREAS, on July 13, 2021, Community Facilities District No. 106 (Mountainview) Special Tax Bonds, were approved for the acquisition of the improvements in Tract 20018; and
WHEREAS, the City Council, by Ordinance, as authorized by Section 53340 of the Government Code of the State of California, has authorized the levy of a special tax to pay for costs and expenses related to said Community Facilities District, and the City Council is desirous to establish the specific rate of the special tax to be collected for Fiscal Year 2022-2023.

NOW, THEREFORE, BE IT RESOLVED, determined, and ordered by the City Council of the City of Fontana, California, as follows:

SECTION 1. That the above recitals are all true and correct.

Page 2 of 3 ends

The basis for the determination of the special tax needed for the 2022-2023 fiscal year is set forth in Exhibit “B”, attached hereto and incorporated herein by reference.

SECTION 6. All monies above collected shall be paid into the Community Facilities District’s funds, including any bond and reserve funds.

Page 3 of 3 ends

APPROVED AND ADOPTED this 26
th day of July, 2022.

READ AND APPROVED AS TO LEGAL FORM:

AYES:

NOES:

ABSENT:

City Clerk of the City of Fontana
Mayor of the City of Fontana
ATTEST:

City Clerk
639
Schedule 1
Special Tax Allocation - Costs to be Allocated
Fiscal Year 2022-2023
Pay As You Go Facilities 539,149 $ Bond Service Funds Available 66,992 $ Administration Costs 20,000 Proposed Special Tax Levy 507,378 Allowance for Delinquencies (15,221)
Total Costs $ 559,149 Available Funds $ 559,149
Schedule 2
Proposed Special Tax Rates for Fiscal Year 2022-2023
(Special Tax A and Special Tax B)
Total Special
Residential Lot Size (sq ft) Special Tax A Special Tax B Tax Rate 1 – 2,700 or Greater 3,618.00 $ 590.00 $ 4,208.00 $
2 – 2,550 to less than 2,700 3,547.00 590.00 4,137.00
3 – 2,400 to less than 2,550 3,501.00 590.00 4,091.00
4 – 2,250 to less than 2,400 3,434.00 590.00 4,024.00
5 – 2,100 to less than 2,250 3,367.00 590.00 3,957.00
6 – 1,950 to less than 2,100 3,276.00 590.00 3,866.00
7 – 1,800 to less than 1,950 3,185.00 590.00 3,775.00
8 – 1,650 to less than 1,800 3,099.00 590.00 3,689.00
9 – 1,500 to less than 1,650 3,013.00 590.00 3,603.00
10 – Less than 1,500 2,984.00 590.00 3,574.00
11 – Non-Residential Property 25,180.00 4,420.00 29,600.00 Total Proposed Levy 507,378.00 $ 92,040.00 $ 599,418.00 $ Schedule 3
Comparison of Special Tax Levy and Rates by Fiscal Years Tax Classification Percent
(Land Use) Special Tax Rate Special Tax Rate Change
1 – 2,700 or Greater 8,416 $ 4,208 $ 84,160 $ 4,208 $ 0% 2 – 2,550 to less than 2,700 16,548.00 4,137 132,384 4,137 0% 3 – 2,400 to less than 2,550 12,273.00 4,091 102,275 4,091 0% 4 – 2,250 to less than 2,400 - 4,024 - 4,024 0%
5 – 2,100 to less than 2,250 11,871 3,957 110,796 3,957 0% 6 – 1,950 to less than 2,100 - 3,866 - 3,866 0%
7 – 1,800 to less than 1,950 18,875 3,775 90,600 3,775 0% 8 – 1,650 to less than 1,800 - 3,689 - 3,689 0%
9 – 1,500 to less than 1,650 10,809 3,603 75,663 3,603 0% 10 – Less than 1,500 - 3,574 - 3,574 0%
11 – Non-Residential Property - 29,600 - 29,600 0%
Undeveloped Property 80,240 3,540
$ 159,032 $ 599,418
FY 2021 - 2022 FY 2022 - 2023
Exhibit "A"
City of Fontana
Community Facilities District No. 106
Mountainview
640
B-1
EXHIBIT “B”

CITY OF FONTANA
COMMUNITY FACILITIES DISTRICT NO. 106
(MOUNTAINVIEW)

A Special Tax as hereinafter defined shall be levied on all Assessor’s Parcels of Taxable Property in City of Fontana Community Facilities District No. 106 (Mountainview) (“CFD No. 106”) and collected each fiscal year commencing in Fiscal Year 2021-2022, in an amount determined by the City Council of the City of Fontana (the “Council”) through the application of the application of the Rate and Method of Apportionment as described below. All of the real property in CFD No. 106, unless exempted by law or by the provisions hereof, shall be taxed for the purposes, to the extent and in the manner herein provided.

The rate and method of apportionment of the special tax for 2022-2023 shall be as follows.

I. SPECIAL TAXES FOR PUBLIC IMPROVEMENTS:
641
B-2
Assigned Actual Tax
Special Tax Tax Rate Amount
Land Use Class (square feet) Unit FY 2022-2023 FY 2022-2023 FY 2022-2023 1 – 2,700 or Greater Unit $3,618.00 $3,618.00 $72,360
2 – 2,550 to less than 2,700 Unit 3,547.00 3,547.00 113,504 3 – 2,400 to less than 2,550 Unit 3,501.00 3,501.00 87,525 4 – 2,250 to less than 2,400 Unit 3,434.00 3,434.00 0
5 – 2,100 to less than 2,250 Unit 3,367.00 3,367.00 94,276 6 – 1,950 to less than 2,100 Unit 3,276.00 3,276.00 0
7 – 1,800 to less than 1,950 Unit 3,185.00 3,185.00 76,440 8 – 1,650 to less than 1,800 Unit 3,099.00 3,099.00 0
9 – 1,500 to less than 1,650 Unit 3,013.00 3,013.00 63,273 10 – Less than 1,500 Unit 2,984.00 2,984.00 0
11 – Non-Residential Property Unit 25,180.00 25,180.00 0 $507,378
Method of Apportionment of Special Tax A
Commencing with Fiscal year 2021-2022 and for each following Fiscal Year, the CFD Administrator shall determine the Special Tax Requirement for Facilities and shall provide for the levy of the Facilities Special Tax each Fiscal Year as follows:

First: The Facilities Special Tax shall be levied on each Assessor’s Parcel of Developed Property in an amount equal to 100% of the applicable Assigned Facilities Special Tax;
Second: If additional monies are needed to satisfy the Special Tax Requirement for Facilities after the first step has been completed, the Facilities Special Tax shall be levied Proportionately on each Assessor’s Parcel of Undeveloped Property at up to 100% of the Maximum Facilities Special Tax for Undeveloped Property;
Third: If additional monies are needed to satisfy the Special Tax Requirement for Facilities after the first two steps have been completed, then the levy of the Facilities Special Tax on each Assessor’s Parcel of Developed Property whose Maximum Special Tax is determined through the application of the Backup Facilities Special Tax shall be increased in equal percentages from the Assigned Facilities Special Tax up to the Maximum Facilities Special Tax for each such Assessor’s Parcel;
Fourth: If additional monies are needed to satisfy the Special Tax Requirement for Facilities after the first three steps have been completed, then the Facilities 642
B-3
Special Tax shall be levied Proportionately on each Assessor’s Parcel of Taxable Public Property at up to 100% the Maximum Facilities Special Tax A for Taxable Public Property, as needed to satisfy the Special Tax Requirement for Facilities; Notwithstanding the above the CFD Administrator shall, in any Fiscal Year, calculate a levy Proportionately less than 100% of the Assigned Facilities Special Tax in step one (above), when (i) the CFD Administrator is no longer required to provide for the levy of the Facilities Special Tax pursuant to steps two through four above in order to meet the Special Tax Requirement for Facilities; and (ii) all authorized CFD No. 106 Bonds have already been issued or the Council has covenanted that it shall not issue any additional CFD No. 106 Bonds (except refunding bonds) to be supported by the Facilities Special Tax.

Further notwithstanding the above, under no circumstances shall the Facilities Special Tax levied against any Assessor’s Parcel of Residential Property for which a Certificate of Occupancy has been issued for private residential use be increased as a consequence of delinquency or default by the owner of any other Assessor’s Parcel within CFD No. 106 by more than ten percent above the amount that would have been levied in that Fiscal Year had there never been any such delinquencies or defaults. To the extent that the levy of the Facilities Special Tax on Residential Property is limited by the provision in the previous sentence, the levy of the Facilities Special Tax on each Assessor’s Parcel of Non-Residential Property shall continue in equal percentages up to 100% of the applicable Maximum Facilities Special Tax.

II. SERVICES SPECIAL TAXES FOR MAINTENANCE OF PARK,

PARKWAYS, AND OPEN SPACE
Maximum Annual Actual
Tax Rate Tax Rate Tax Amount
Land Use Class Unit FY 2022-2023 FY 2022-2023 FY 2022-2023 1 – Detached Residential Subdivision
2 – Non-Residential Property
Unit
Unit
$601.80
4,508.40
$590.00
4,420.00
$92,040
0 $92,040
Commencing July 1, 2022, and each July 1 thereafter, the Maximum Special Tax rates for Special Tax B for Residential Property, and Non-Residential Property shall be increased by two percent (2%).

Method of Apportionment of Special Tax B
Commencing with Fiscal Year 2021-2022 and for each following Fiscal Year, the CFD Administrator shall determine the Special Tax Requirement for Services and shall provide for the levy of the Services Special Tax until the total Services 643
B-4
Special Tax levy equals the Special Tax Requirement for Services. The Services Special Tax shall be levied each Fiscal Year as follows:

City of Fontana
Action Report
City Council Meeting
8353 Sierra Avenue
Fontana, CA 92335
File #: 21-1607 Agenda Date: 7/26/2022
Agenda #: AQ. Category: Consent Calendar
FROM:

Administrative Services
SUBJECT:

Enroll City in the California Contract Cities Association RECOMMENDATION:

Authorize City Manager to enroll City in the California Contract Cities Association COUNCIL GOALS:
· To concentrate on inter-governmental relations by working cooperatively with neighboring jurisdictions.
· To concentrate on inter-governmental relations by establishing partnerships and positive working relationships with other public agencies providing services to residents. · To concentrate on inter-governmental relations by advocating Fontana's position in regional, state, and federal organizations.

DISCUSSION:

The California Contract Cities Association is a unique organization that provides a collective voice for cities that contract for some or much of the services provided to their residents. Membership would allow the City access to educational/training opportunities, advocacy, networking, and services providers. The City of Fontana can gain another advocacy voice by joining the California Contract Cities Association as the City contracts with many providers for a number of services for its residents.

FISCAL IMPACT:

The cost of membership is $3,000 for fiscal year 2022-23 will be funded from the City Manager Office budget (101102008010).

MOTION:

Staff recommends approval to allow City Manager to enroll the city in a membership of the California Contract Cities Association
City of Fontana Page 1 of 1 Printed on 7/21/2022
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City of Fontana
Action Report
City Council Meeting
8353 Sierra Avenue
Fontana, CA 92335
File #: 21-1422 Agenda Date: 7/26/2022
Agenda #: A. Category: Public Hearing
FROM:

Planning Department
SUBJECT:

Second Combined General Plan Amendments and Projects for the 2nd General Plan Cycle of 2022; Part No. 1 (Sierra Summit Industrial Project), Part No. 2 (Citrus East Residential Development), and Part No. 3 (Ventana at Duncan Canyon Specific Plan Amendment) RECOMMENDATION:

Part No. 1 - Sierra Summit Industrial Project
Master Case No. 21-040, General Plan Amendment No. 21-001, Zoning District Map Amendment (Zone Change) No. 21-002, Design Review No. 21-014 and Development Agreement No. 22-001 to change the subject site’s land use designation for approximately

4.49 adjusted gross acres from General Commercial to Light Industrial and to consider site and architectural design for the development of a 102,330 square foot industrial commerce center.
1a. Adopt Resolution No. 2022-103 (Part No. 1 of General Plan Amendment cycle No. 2 of 2022), a Resolution of the City Council of the City of Fontana adopting the Mitigated Negative Declaration pursuant to Section 15070 of the California Environmental Quality Act (CEQA) and Section 6.04 of the 2019 Local Guidelines for Implementing CEQA, approving General Plan Amendment No. 21-001 (Part No. 1 of General Plan Amendment cycle No. 2 of 2022) amending the General Plan Land Use designation on approximately 4.49 adjusted gross acres (APN: 0239-161-28) from General Commercial (C-G) to Light Industrial (I-L) and approving Design Review No. 21-014 for the construction of a 102,330 square foot industrial commerce center and associated on-site and off-site improvements; and
1b. Read by title only and waive further reading of and introduce Ordinance No. 1897, an Ordinance of the City Council of the City of Fontana, approving a Zoning District Map amendment changing the zoning designation for APN 0239-161-28 from General Commercial (C-2) to Light Industrial (M-1), and that the reading of the title constitutes the first reading thereof; and 1c. Read by title only and waive further reading of and introduce Ordinance No. 1900, an Ordinance of the City Council of the City of Fontana, approving Development Agreement No. 22-001 for a public benefit fee.

Part No. 2 - Citrus East Residential Development
Master Case No. 21-123, General Plan Amendment No. 21-009, Zoning District Map Amendment (Zone Change) No. 21-011, Tentative Tract Map No. 21-20513 (TTM No. 21-008), Conditional Use Permit No. 21-022, and Design Review No. 21-047 to change the subject site’s City of Fontana Page 1 of 9 Printed on 7/21/2022
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File #: 21-1422 Agenda Date: 7/26/2022
Agenda #: A. Category: Public Hearing
Conditional Use Permit No. 21-022, and Design Review No. 21-047 to change the subject site’s General Plan and Zoning District map land use designations for approximately 8.65 adjusted gross acres from Community Commercial to Medium Density Residential (CC to R-M and C-1 to R-2, respectively), subdivide the site, establish a Planned Unit Development, and review site and architectural design for the development of 76 detached “motorcourt” (cluster) residential units with amenities.
2a. Adopt Resolution No. 2022-104 (Part No. 2 of General Plan Amendment cycle No. 2 of 2022,) a Resolution of the City Council of the City of Fontana, adopting the Mitigated Negative Declaration pursuant to Section 15070 of the California Environmental Quality Act (CEQA) and Section 6.04 of the 2019 Local Guidelines for Implementing CEQA, approving General Plan Amendment No. 21-009 (Part No. 2 of General Plan Amendment cycle No. 2 of 2022) amending the General Plan Land Use designation on approximately 8.65 adjusted gross acres (APN: 0239-141-30) from CommunityCommercial (C-C) to Medium Density Residential (R-M), approving Tentative Tract Map No. 20513 (TTM No. 21-008) to establish 76 detached “motorcourt” (cluster) residential lots, approving Conditional Use Permit No. 21-022 to establish a Planning Unit Development (PUD) which includes the establishing development standards for the motorcourt (cluster) units and approving Design Review No. 21-047 for the development of 76 detached motorcourt (cluster) units with amenities, landscaping and parking; and
2b. Read by title only and waive further reading of and introduce Ordinance No. 1901, an Ordinance of the City Council of the City of Fontana, approving a Zoning District Map amendment to change the zoning on one parcel from Community Commercial (C-1) to Medium Density Residential (R-2) and that the reading of the title constitutes the first reading thereof; and Part No. 3 - Ventana at Duncan Canyon Specific Plan Amendment Master Case No. 20-099R1, General Plan Amendment No. 21-006, Specific Plan Amendment No. 21-001 to amend land use designations for portions of the subject site (approximately 102 adjusted gross acres) from Medium Density Residential and General Commercial to Medium Density Residential, Multi-Family Medium/High General Commercial, and Regional Mixed-Use for the future development of the project area.
3a. Adopt Resolution No. 2022-105 (Part No. 3 of General Plan Amendment cycle No. 2 of 2022,) a Resolution of the City Council of the City of Fontana, to certify the Final Environmental Impact Report (FEIR), (State Clearinghouse No. 2021100400), adopt a Statement of Overriding Consideration, a Mitigation Monitoring and Reporting Program, and a Statement of Facts and Findings, and direct staff to file a Notice of Determination; (Part 3 of General Plan Amendment cycle No. 2 of 2020) amending the General Plan Land Use designation on approximately 102 adjusted gross acres from MediumDensity Residential (R-M) and General Commercial (C-G) to General Commercial (C-G), MediumFamily Residential (R-MF), Multi-Family Medium/High (R-MFMH), and Regional Mixed Use (RMU) to be consistent with the new Planning Areas of the proposed specific plan amendment; 3b. Read by title only and waive further reading of and introduce Ordinance No. 1902, an Ordinance of the City Council of the City of Fontana, approving a Specific Plan Amendment No. 21-001, for a comprehensive modification to the overall Ventana at Duncan Canyon Specific Plan to establish new Planning Areas that will have unique land uses, development standards, design guidelines, and create a special place for people to live, work, play, shop, and visit and that the reading of the title City of Fontana Page 2 of 9 Printed on 7/21/2022
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File #: 21-1422 Agenda Date: 7/26/2022
Agenda #: A. Category: Public Hearing
create a special place for people to live, work, play, shop, and visit and that the reading of the title constitutes the first reading thereof; and,
COUNCIL GOALS:
· To create a team by working together to provide stability and consistent policy direction. · To promote economic development by striving to constantly improve the city's competitiveness.
· To promote affordable housing by construction of high-quality multi-family housing which also serves to address the affordability needs of this community.

DISCUSSION:

As required by state law, the City is limited to amending any element of the General Plan to no more than four (4) times in one (1) calendar year. Since the City receives multiple general plan amendment requests during the year, it is customary to combine the general plan amendment requests. The first combined general plan amendment was approved by the City Council on February 8, 2022. This will be the second combined general plan amendment for calendar year 2022.

This combined general plan amendment package includes three (3) general plan amendments and their associated projects which have been designated as Part No. 1, Part No. 2, and Part No. 3 to ensure that the multiple general plan amendments are approved together, thereby counting as one (1) approval. Below is a discussion of the three (3) projects as part of this amendment package.

Discussion Part No. 1 - Sierra Summit Industrial Project Background:

The project was considered by the Planning Commission at a duly noticed public hearing on July 5, 2022. The Planning Commission voted (4-0) to adopt Resolution PC No. 2022-025, thereby forwarding a recommendation of approval to the City Council.

Project Description/Analysis:

The applicant, Ray Allard of Allard Engineering, is requesting a General Plan Amendment No. 21- 001, Zoning District Map Amendment No. 21-002, Design Review No. 21-014 and Development Agreement No. 22-001 for the purpose of constructing a 102,330 square foot industrial commerce building. The project site is vacant and is approximately 4.49 adjusted gross acres and is located at the northeast corner of Sierra Avenue and Summit Avenue.

General Plan Amendment No. 21-001 and Zoning District Map Amendment No. 21-002:

The current General Plan and Zoning land use designations of General Commercial (C-G and C-1, respectively) do not allow for industrial commerce uses. Therefore, the applicant has applied for a General Plan Amendment to amend the general plan land use designation of the project site to Light Industrial (I-L) and a Zoning District Map amendment to change the Zoning District Map designation City of Fontana Page 3 of 9 Printed on 7/21/2022
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to Light Industrial (M-1).

The Fontana Zoning and Development Code requires that the City Council find that this zone change promotes the goals of the General Plan. The parcels to the north and south are industrial uses, with industrial land use designations. This proposed zone change will be consistent with adjacent land use designations and will support the quality of life in the community and enhance the built environment as cited in the General Pan (Chapter 15, Goal No. 1 and Goal No. 2) page 15-18 and page 15-34:

Goal No. 1 “The Strategic Policy Map and the Future Land Use Map guide land-use decision making”.

Goal No. 2 “Fontana development patterns support a high-quality of life and economic prosperity”.

Design Review No. 21-014
The proposed industrial commerce building is located on 4.49 acres and is approximately 102,330 square feet, which includes an office totaling approximately 10,000 square feet A gate-secured truck court with 11 loading docks are proposed on the south side of the building. The use of glazing, parapets, canopies, accent colors and painted banding will add structural and visual interest to the building. Additionally, variations to the building face and roof lines will be architecturally pleasing.

Access to and from the project site would be provided from two driveways one on Sierra Avenue and the other at the termination of Summit Avenue. Proposed landscaping would be ornamental in nature and would features trees, shrubs, and drought-tolerant accent plants in addition to a variety of groundcovers.

The project site is physically suitable in size and shape to support the development of the proposed industrial commerce building. The applicable building codes, zoning codes, and fire codes and standards, will make for a safe, attractive, and well-designed project. As proposed, the project is consistent with the standards of the Zoning and Development Code. The proposal has been designed to be compatible with the industrial uses to the north and south of the site, while also providing a development that has been designed with features (architectural relief, added landscaping, street improvements, and lighting), to enhance the character of the area.

Development Agreement No. 22-001
The property owner will voluntarily enter into a development agreement with the City of Fontana that will facilitate the payment of a public benefit fee for $434,903.

Environmental
An Initial Study (IS), Mitigated Negative Declaration, and Mitigation Monitoring and Reporting Program has been prepared for this project pursuant to the California Environmental Quality Act (CEQA) and the 2019 Local Guidelines for Implementing CEQA. Based on the information in the IS, City of Fontana Page 4 of 9 Printed on 7/21/2022
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File #: 21-1422 Agenda Date: 7/26/2022
Agenda #: A. Category: Public Hearing
the project could not have a significant effect on the environment as a result of project implementation and the Mitigated Negative Declaration, and Mitigation Monitoring and Reporting Program. The pertinent California Environmental Quality Act (CEQA) environmental documents have been attached under separate cover and can also be viewed at <https://www.fontana.org/2137/Environmental-Documents>.

Discussion: Part No. 2 - Citrus East Residential Development Background:

The project was considered by the Planning Commission at a duly noticed public hearing on July 5, 2022. The Planning Commission voted (4-0) to adopt Resolution PC No. 2022-026, thereby forwarding a recommendation of approval to the City Council.

Project Description/Analysis:

The applicant, Lennar Homes, is proposing a 76 detached motorcourt (cluster) units on approximately 8.65 gross acres. The amenities will be installed throughout the project site. The project site is located on the northeast corner of Citrus Avenue and Summit Avenue on one (1) vacant parcel. The applicant has proposed to subdivide the existing parcel into 76 parcels, eight (8) Letter Lots for the amenities and the perimeter landscape areas, and five (5) new streets. The project includes 76 detached single-family residential units with proposed three (3) and four (4) bedroom units. The proposed detached single-family units are arranged in mostly clusters of six (6) units with a 26 foot shared drive aisle. Three architectural themes are proposed in Progressive Traditional, Progressive Prairie, and Modern Farmhouse styles. Additionally, recreational amenities are being proposed throughout the project area.

General Plan Amendment No. 21-009 and Zone Change No. 21-011:

The current General Plan and Zoning land use designations do not allow for residential uses.

Therefore, the applicant is requesting to change the General Plan land use designation from C-C to R-M and the Zoning district designation from C-1 to R-2. This would allow the development of singlefamily homes with various amenities on the project site.

The Fontana Zoning and Development Code requires that the City Council find that this zone change promotes the goals of the General Plan. The parcels to the north and east are single family homes and are zoned (R-2). This proposed zone change will be consistent with what exists currently in the area and will support the quality of life in the community and is compatible with, and enhances the built environment as cited in the General Pan (Chapter 15, Goal No. 1 and Goal No. 2) page 15-18 and page 15-34:

Goal No. 1 “The Strategic Policy Map and the Future Land Use Map guide land-use decision making”.

Goal No. 2 “Fontana development patterns support a high-quality of life and economic prosperity”.

This amendment to the General Plan Land Use Map and the Zoning District Map will accomplish the goals of the General Plan and the Fontana Zoning and Development Code. For reference, the existing and proposed General Plan Land Use Designations are attached under separate cover and City of Fontana Page 5 of 9 Printed on 7/21/2022
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File #: 21-1422 Agenda Date: 7/26/2022
Agenda #: A. Category: Public Hearing
existing and proposed General Plan Land Use Designations are attached under separate cover and show the configuration and relationships of the proposed land uses.

Tentative Tract Map No. 20513 (TTM No. 21-008):

The proposed Tentative Tract Map No. 20513 (TTM No. 21-008) is a request to allow the proposed development of 76 residential parcels, eight (8) Letter Lots, and five (5) streets. Access to this proposed development will be provided by one primary access point and a secondary emergency access point (EVA) along Summit Avenue, a Primary Highway. As recommended by the Planning Commission at the Public Hearing on July 5, 2022, the applicant has proposed walkway paseos, private park space, and outdoor parking.

Conditional Use Permit No. 21-022:

The applicant has submitted a Conditional Use Permit application for the purpose of establishing a Planned Unit Development (PUD). The purpose of a PUD is to encourage creative and desirable livable communities that incorporate modern site plan techniques and building grouping and arrangements that would not necessarily be permitted with the strict application of the current Development Code. The applicant has provided an unique and vibrant development that will create a sense of community.

Design Review No. 21-047:

The applicant has proposed three (3) floor plans with three (3) elevations per plan for all three (3) types for the detached single-family homes. The architectural theme for the motorcourt (cluster) units is described as Progressive Traditional, Modern Farmhouse, and Progressive Prairie. Each style will reflect light earth tone warm-colors (i.e. brown, tan, beige, etc.). There are twelve (12) color schemes provided for the project. Architectural relief utilized for the proposed homes consists of stone veneer, decorative window treatments, varied roof lines, architectural “pop-outs,” banding, porches, and other features appropriate to each theme. Additionally, elevations facing the drive aisles will also have attractive features adding to the street aesthetics. Enhanced elevations are also proposed on units facing Citrus Avenue, Summit Avenue, and Florentine Avenue. All of the detached single-family homes will have a shared private drive with decorative pavers.

Environmental
An Initial Study (IS) has been prepared for this project pursuant to the California Environmental Quality Act (CEQA). Based on the information in the IS, no significant impact is anticipated as a result of project implementation, with mitigation incorporated, and a Mitigated Negative Declaration has been prepared per Section 15070 of the California Environmental Quality Act and per Section 6.04 of the City of Fontana 2019 Local Guidelines for Implementing the California Environmental Quality Act.

The pertinent California Environmental Quality Act (CEQA) environmental documents have been attached under separate cover and can also be viewed at <https://www.fontana.org/2137/Environmental-Documents>
Discussion: Part No. 3 - Ventana at Duncan Canyon Specific Plan Amendment City of Fontana Page 6 of 9 Printed on 7/21/2022
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File #: 21-1422 Agenda Date: 7/26/2022
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Background:
· The existing Specific Plan was adopted by the City Council on March 27, 2007, to create a unique master planned development that captured the City’s vision for the “Regional Mixed Use” zoning classification in northern Fontana, and the City’s vision for a Corporate Corridor along I-15.
· The applicant received approval for a previous Specific Plan Amendment (SPA No. 21-004) and Design Review (DR No. 21-02) by the City Council on September 14, 2021, to change the development standards for Planning Area 6 to accommodate the proposed construction of a 257 unit attached multi-family residential project with various amenities including a clubhouse with a pool, walking paths, and courtyards.

The project was considered by the Planning Commission at a duly noticed public hearing on July 5, 2022. The Planning Commission voted (4-0) to adopt Resolution PC No. 2022-024 thereby forwarding a recommendation of approval to the City Council.

Project Description/Analysis:

The applicant, Stephen King, on behalf of Frontier Enterprises, is requesting that the Planning Commission recommend approval to the City Council for a specific plan amendment that will modify and update the overall specific plan to reflect the current planning and market demands. The project is located on the northwest corner of Duncan Canyon Road and Citrus Avenue. The project reenvisions the project site with six (6) Planning Areas instead of the existing ten with approximately 102 acres as well as general plan amendment to modify the to modify the area of the General Commercial (C-G) and Multi-Family Residential (R-MF) land use designation.

The Ventana at Duncan Canyon Specific Plan is a 102-acre master planned, mixed-use community that creates a unique sense of place in North Fontana. The design reflects a Mediterranean theme and focuses on a mixed-use and Tuscan village environment. The design will be visually distinctive and will create a unique “window” into Fontana from the Interstate 15 Freeway.

General Plan Amendment No. 21-006:

The Ventana at Duncan Canyon Specific Plan currently has General Plan land use designation of Medium-Family Residential (R-M) and General Commercial (C-G). The applicant has applied for a General Plan Amendment to amend portions of the general plan land use designation of the project site (Ventana Specific Plan) to General Commercial (C-G), Medium-Family Residential (R-MF), Regional Mixed Use (RMU), and Multi-Family Medium/High (R-MFMH).

The Fontana Zoning and Development Code requires that the City Council find that this zone change promotes the goals of the General Plan.

Goal No. 1 “The Strategic Policy Map and the Future Land Use Map guide land-use decision making”.

Goal No. 2 “Fontana development patterns support a high-quality of life and economic prosperity”.

This amendment to the General Plan Land Use Map and the Zoning District Map will accomplish the City of Fontana Page 7 of 9 Printed on 7/21/2022
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This amendment to the General Plan Land Use Map and the Zoning District Map will accomplish the goals of the General Plan and the Fontana Zoning and Development Code by supporting the new Planning Areas of the proposed specific plan amendment, which will provide additional housing opportunities within the city.

Specific Plan Amendment No. 21-001:

The proposed Ventana at Duncan Canyon Specific Plan Amendment will modify and update the overall specific plan by establishing new Planning Areas that will have unique land uses, development standards, design guidelines, and create a special place for people to live, work, play, shop, and visit. Based on the amendment, the new specific plan will provide the opportunity to have a “one stop shop” for travelers along Interstate 15 freeway. The proposed project will include the development of up to 476,500 square feet of commercial uses, 1,671 residential dwelling units in three (3) separate residential villages, a focal point piazza (public square), and the construction of the realigned Lytle Creek Road. The proposed specific plan amendment will renumber the existing planning areas and establish six (6) new Planning Areas (labeled as PA1, PA2, PA3, PA4, PA5, and PA6) with four different zoning classifications. The proposed zoning designation will be Medium Density Residential, High Density Residential, Mixed-Use, and Commercial. Planning Area No. 1 is the “Residential Village” (max density of 26 du/ac) which will allow for the development of attached condominiums, townhomes, and multi-family development with varies recreational amenities that residents will enjoy. Planning Areas No. 2, 5a, 5b and 6a have a “Commercial” designation that allows for a variety of uses that include corporate offices, hotels, sit-down restaurants, research and development uses, retail, and athletic facilities. Planning Area 3 is the “High Density Residential” (max density of 30 du/ac) which envisions high density attached products such as multifamily attached, townhomes or flats that range from two to four stories. These housing types will appeal to singles, young couples, families, and seniors. These zoning district will allow a variety of uses that further complement the vision of the specific plan and the City’s vision for Regional Mixed Development in the north Fontana area.

To summarize, the most significant difference between the existing Specific Plan and the proposed project is the overall increase from a maximum of 842 residential units under the existing Specific Plan to 1,671 units for the proposed Specific Plan Amendment. The total commercial area would be reduced by 98,000 square feet (17 percent), from 574,500 square feet under the existing Specific Plan, to 476,500 square feet for the proposed Specific Plan.

Environmental
A Draft Supplemental Environmental Impact Report (Draft SEIR) was circulated for the 45-day public review period on April 14, 2022, with the review period closing on May 31, 2022. The document was submitted to the State Clearinghouse for notification of State agencies for their possible comment.

The Planning Commission conducted a public hearing on the DEIR on May 3, 2022, to receive public comments, and prior to the end of the comment period of May 31, 2022, the City received comments on the Draft SEIR from public agencies, organizations, and individuals; responses to these comments are included in the Final SEIR, which consists of the Draft SEIR, comments and responses to comments on the Draft SEIR, a list of those commenting on the Draft EIR, a Statement of Overriding Consideration, and related Findings. To approve the project, the City Council must adopt a Statement of Overriding Considerations identifying that the project benefits override or outweigh the project’s identified unavoidable environmental impacts. The pertinent California City of Fontana Page 8 of 9 Printed on 7/21/2022
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File #: 21-1422 Agenda Date: 7/26/2022
Agenda #: A. Category: Public Hearing
Environmental Quality Act (CEQA) environmental documents have been attached under separate cover and can also be viewed at <https://www.fontana.org/2137/Environmental-Documents>.

FISCAL IMPACT:

Part No. 1 - None
Part No. 2 - None
Part No. 3 - None
MOTION:

Approve staff recommendation.

ATTACHMENTS:

Attachment No. 1 (Part 1) City Council Resolution - Mitigated Negative Declaration/General Plan Amendment/Design Review
Attachment No. 2 (Part 1) City Council Ordinance - Zone Change Attachment No. 3 (Part 1) City Council Ordinance - Development Agreement Attachment No. 4 (Part 1) Planning Commission Staff Report, Comment Letters and Attachments Attachment No. 5 (Part 1) Draft Planning Commission minutes Attachment No. 6 (Part 2) City Council Resolution- Mitigated Negative Declaration/ General Plan Amendment/Tentative Tract Map/Conditional Use Permit/Design Review Attachment No. 7 (Part 2) City Council Ordinance - Zone Change Attachment No. 8 (Part 2) Planning Commission Staff Report and Attachments Attachment No. 9 (Part 2) Draft Planning Commission Minutes Attachment No. 10 (Part 3) City Council Resolution - Final Environmental Impact Report and Statement of Overriding Consideration
Attachment No. 11 (Part 3) City Council Resolution - General Plan Amendment Attachment No. 12 (Part 3) City Council Ordinance - Specific Plan Amendment Attachment No. 13 (Part 3) Planning Commission Staff Report, Comment Letters and Attachments Attachment No. 14 (Part 3) Draft Planning Commission Minutes City of Fontana Page 9 of 9 Printed on 7/21/2022
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ATTACHMENT NO. 1
RESOLUTION NO. 2022-____

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF FONTANA

ADOPTING THE MITIGATED NEGATIVE DECLARATION AND

MITIGATION MONITORING REPORTING PROGRAM PURSUANT TO
SECTION 15070 OF THE CALIFORNIA ENVIRONMENTAL QUALITY ACT (CEQA) AND SECTION 6.04 OF THE 2019 LOCAL GUIDELINES FOR IMPLEMENTING CEQA, APPROVING GENERAL PLAN AMENDMENT NO. 21-001 (PART NO. 1 OF GENERAL PLAN AMENDMENT CYCLE NO. 2 OF 2022) AMENDING THE GENERAL PLAN LAND USE DESIGNATION ON APPROXIMATELY 4.49 ADJUSTED GROSS ACRES (APN: 0239-161-28)

FROM GENERAL COMMERCIAL (C-G) TO LIGHT INDUSTRIAL (I-L) AND APPROVING DESIGN REVIEW NO. 21-014 FOR THE CONSTRUCTION OF A 102,330 SQUARE FOOT INDUSTRIAL COMMERCE CENTER AND

ASSOCIATED ON-SITE AND OFF-SITE IMPROVEMENTS
WHEREAS, the combined staff report includes three (3) general plan amendments associated with MCN 21-040 (Sierra and Summit Industrial Project), MCN 21-123 (Citrus/Summit – East Project) and MCN 20-099R1 (Ventana Specific Plan Project) as part of one motion to comply with state law; and
WHEREAS, the City of Fontana General Plan was adopted by the City Council on November 13, 2018; and
WHEREAS, on April 21, 2021, the applicant submitted a request for a General Plan Amendment No. 21-001 to change the land use designation from General Commercial (C-G) to Light Industrial (I-L) on approximately 4.49 adjusted gross acres of a single parcel (APN: 0239-161-28) (see attached Exhibit “A”), to allow the development of a 102,330 square foot industrial commerce building with associated landscaping and parking; and WHEREAS, all the notices required by statute or the Fontana City Code have been given as required; and
WHEREAS, the subject site includes one parcel that was annexed from San Bernardino County into the City of Fontana on October 8, 1981; and WHEREAS, on July 5, 2022, the Planning Commission received public testimony and evidence presented by the applicant, City staff, and other interested parties, at the Public Hearing held with respect hereto on General Plan Amendment No. 21-001, Zoning Code Amendment No. 21-002, Design Review No. 21-014 and Development Agreement No. 22-001, and recommended its approval to the City Council by Resolution No. 2022-25; and
WHEREAS, on July 26, 2022, the City Council conducted a noticed public hearing on General Plan Amendment No. 21-001, Zoning Code Amendment No. 21-002, Design Review No. 21-014 and Development Agreement No. 22-001 received testimony from any and all parties, including the staff report and attached supporting documents from the 656
Resolution No. 2022-_____

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Fontana City CouncilJuly 26, 2022

Fontana City Council
July 26, 2022