Agenda packet — Fontana City Council, July 25, 2023 (part 2 of 14)

RESOLUTION NO. 2023-

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 2023-2024.

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 desire to establish the specific rate of the special tax to be collected for Fiscal Year 2023-2024.

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 2023-2024 for the referenced District is hereby determined and established as set forth in Exhibit “B” attached hereto and incorporated herein by reference provided, however, that 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.
175
Resolution No. 2023-

Page 2 of 3 ends

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 2023-2024 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. 176
Resolution No. 2023-

Page 3 of 3 ends

APPROVED AND ADOPTED this 25th day of July, 2023.

READ AND APPROVED AS TO LEGAL FORM:

City Attorney
I, Germaine Key, City Clerk of the City of Fontana, 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 25th day of July, 2023, 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
177
Schedule 1
Special Tax Allocation - Costs to be Allocated
Fiscal Year 2023-2024
Principal Payment 09/2023 $ 125,000 Bond Service Funds Available $ 176,316 Interest Payment 09/2023 40,500 Proposed Special Tax Levy 237,311 Interest Payment 03/2024 38,000 Allowance for Delinquencies (7,119) Principal Payment 09/2024 130,000
Interest Payment 09/2024 38,000
Administration Costs 35,007
Total Costs $ 406,507 Available Funds $ 406,507
Schedule 2
Proposed Special Tax Rates for Fiscal Year 2023-2024
(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 $ 86,801 $ 324,112
Schedule 3
Comparison of Special Tax Levy and Rates for 2022-2023 and 2023-2024 (Special Tax A and Special Tax B)
Tax Classification
(Land Use) Special Tax Rate Special Tax Rate
1- Greater than 3,700 sq ft $ 109,976 $ 2,499.46 $ 109,976 $ 2,499.46 0% 2- 34,50 to 3,699 sq ft 86,526 2,277.01 86,526 2,277.01 0% 3- 3,200 to 3,449 sq ft 77,770 2,160.27 77,770 2,160.27 0% 4- Less than 3,200 sq ft 49,840 1,993.59 49,840 1,993.59 0% $ 324,112 $ 324,112
Exhibit "A"
City of Fontana
Community Facilities District No. 37
Montelago
Assessed
Percent Rate
Change
FY 2022 - 2023 FY 2023 - 2024
178
B-1
EXHIBIT “B”

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

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 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 2023-2024 shall be as follows.

I. SPECIAL TAXES FOR PUBLIC IMPROVEMENTS:

Maximum Actual Tax
Annual Tax Rate Tax Rate Amount
Land Use Class Unit FY 2023-2024 FY 2023-2024 FY 2023-2024 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:
179
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.
180
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 2023-2024 FY 2023-2024 FY 2023-2024 1 – Final Residential Subdivision Unit $1,131.39 $607.00 $86,801 5 – Non-Residential Property Acre 5,220.24 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.
181
CFD # 37
143 residential lots
City Council Meeting
Location Map
182
City of Fontana
Action Report
City Council Meeting
8353 Sierra Avenue
Fontana, CA 92335
File #: 21-2334 Agenda Date: 7/25/2023
Agenda #: P. Category: Consent Calendar
FROM:

Finance
SUBJECT:

Levy of a Special Tax in Community Facilities District No. 70 (Avellino) for Fiscal Year 2023-2024.

RECOMMENDATION:

Adopt Resolution No. 2023-064, 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 2023-2024.

COUNCIL GOALS:
· Practice sound fiscal management by fully funding liabilities and reserves. · 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 2023-2024 special tax rates (Special Tax A and Special Tax B) are shown in Exhibit A, Schedule 2.

The proposed special tax rates for Fiscal Year 2023-2024 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 7/19/2023
powered by Legistar™183
File #: 21-2334 Agenda Date: 7/25/2023
Agenda #: P. Category: Consent Calendar
The City Treasurer has reviewed and supports this action.

FISCAL IMPACT:

The proposed Fiscal Year 2023-2024 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 7/19/2023
powered by Legistar™184

Page 1 of 3 ends

RESOLUTION NO. 2023-

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 2023-2024.

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 desire to establish the specific rate of the special tax to be collected for Fiscal Year 2023-2024.

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 2023-2024 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 25th day of July, 2023.

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
187
Schedule 1
Special Tax Allocation - Costs to be Allocated
Fiscal Year 2023-2024
Principal Payment 09/2023 $ 65,000 Bond Service Funds Available $ 118,548 Interest Payment 09/2023 38,500 Proposed Special Tax Levy 164,769 Interest Payment 03/2024 37,200 Allowance for Delinquencies (4,943) Principal Payment 09/2024 70,000
Interest Payment 09/2024 37,200
Administration Costs 30,475
Total Costs $ 278,375 Available Funds $ 278,375
Schedule 2
Proposed Special Tax Rates for Fiscal Year 2023-2024
(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 8,286.80 3,867.00 12,153.80
Total Proposed Levy $ 164,769 $ 77,880 $ 242,649
Schedule 3
Comparison of Special Tax Levy and Rates by Fiscal Years Tax Classification
(Land Use) Special Tax Rate Special Tax Rate
1- >3,850 sq ft $ - $ 2,461.39 $ - $ 2,461.39 0%
2- 3,450 to 3,850 sq ft 45,883 2,294.15 45,883 2,294.15 0% 3- 3,050 to 3,450 sq ft 61,680 2,126.91 61,680 2,126.91 0% 4- 2,650 to 3,050 sq ft 71,910 2,054.56 71,910 2,054.56 0% 5- 2,250 to 2,650 sq ft 40,336 1,920.77 40,336 1,920.77 0% 6- 1,850 to 2,250 sq ft 19,567 1,778.79 19,567 1,778.79 0% 7- <1,850 sq ft 3,274 1,636.80 3,274 1,636.80 0%
8- Non-Residential - 12,153.79 - 12,153.80 0%
$ 242,649 $ 242,649
FY 2022 - 2023 FY 2023 - 2024
Assessed
Percent Rate
Change
Exhibit "A"
City of Fontana
Community Facilities District No. 70
Avellino
188
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 2023-2024 shall be as follows.

I. SPECIAL TAXES FOR PUBLIC IMPROVEMENTS:

Maximum Actual Tax
Annual Tax Rate Tax Rate Amount
Land Use Class Unit FY 2023-2024 FY 2023-2024 FY 2023-2024 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 189
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. 190
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 2023-2024 FY 2023-2024 FY 2023-2024 1 – Final Residential Subdivision Unit $1,148.88 $660.00 $77,880 5 – Non-Residential Property Acre 6,731.63 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. 191
192
City of Fontana
Action Report
City Council Meeting
8353 Sierra Avenue
Fontana, CA 92335
File #: 21-2335 Agenda Date: 7/25/2023
Agenda #: Q. Category: Consent Calendar
FROM:

Finance
SUBJECT:

Levy of a Special Tax in Community Facilities District No. 71 (Sierra Crest) for Fiscal Year 2023-2024.

RECOMMENDATION:

Adopt Resolution No. 2023-065, Authorizing the Levy of Special Tax in Community Facilities District No. 71 (Sierra Crest) for Fiscal Year 2023-2024.

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

DISCUSSION:

Community Facilities District No. 71 (Sierra Crest) was established by Resolution No. 2014-020 on April 8, 2014, to finance public facilities and to pay annual landscape and lighting maintenance costs for the district. On July 20, 2016, the District issued $5,915,000 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 maturing principal and interest on the bonds and/or direct payment for the acquisition or construction of authorized facilities. The rate and method of apportionment of the special tax was originally set forth in Ordinance No. 1692 approved and adopted by the City Council on April 8, 2014.

A comparison of the total special tax levy and rates (A and B) for Fiscal Year 2022-2023 and fiscal Year 2023-2024 is outlined in Exhibit A, Schedule 3.

The proposed special tax rates for Fiscal Year 2023-2024 were developed according to the Rate and Method of Apportionment (Exhibit B) as amended in April 2016.

The District was established after the adoption of Proposition 218 and complies with its requirements City of Fontana Page 1 of 2 Printed on 7/19/2023 powered by Legistar™193
File #: 21-2335 Agenda Date: 7/25/2023
Agenda #: Q. 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 2023-2024 special tax rates are the same as the prior year and will generate approximately $477,525; $360,463 for debt service and $117,062 for landscape and lighting maintenance costs.

MOTION:

Approve staff recommendation.

City of Fontana Page 2 of 2 Printed on 7/19/2023
powered by Legistar™194

Page 1 of 3 ends

RESOLUTION NO. 2023-

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

CALIFORNIA, AUTHORIZING THE LEVY OF A SPECIAL TAX WITHIN COMMUNITY FACILITIES DISTRICT NO. 71 (SIERRA CREST) FOR FISCAL YEAR 2023-2024.

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. 71; and
WHEREAS, on April 8, 2014, Community Facilities District No. 71 (Sierra Crest) Special Tax Bonds, were approved for the acquisition of the improvements in Tract 18820; 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 desire to establish the specific rate of the special tax to be collected for Fiscal Year 2023-2024.

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 2023-2024 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 25th day of July, 2023.

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
197
Schedule 1
Special Tax Allocation - Costs to be Allocated
Fiscal Year 2023-2024
Principal Payment 09/2023 160,000 $ Bond Service Funds Available 222,295 $ Interest Payment 09/2023 75,284 Proposed Special Tax Levy 360,463 Interest Payment 03/2024 73,684 Allowance for Delinquencies (10,814) Principal Payment 09/2024 160,000
Interest Payment 09/2024 73,684
Administration Costs 29,291
Total Costs $ 571,944 Available Funds $ 571,944
Schedule 2
Proposed Special Tax Rates for Fiscal Year 2023-2024
(Special Tax A and Special Tax B)
Total Special
Residential Lot Size Special Tax A Special Tax B Tax Rate 1- >3,450 sq ft 2,240.14 $ 626.00 $ 2,866.14 $
2- 3,250 to 3,450 sq ft 2,153.35 626.00 2,779.35
3- 3,050 to 3,250 sq ft 2,021.36 626.00 2,647.36
4- 2,850 to 3,050 sq ft 1,980.38 626.00 2,606.38
5- 2,650 to 2,850 sq ft 1,900.22 626.00 2,526.22
6- 2,450 to 2,650 sq ft 1,859.76 626.00 2,485.76
7- 2,250 to 2,450 sq ft 1,782.70 626.00 2,408.70
8- 2,050 to 2,250 sq ft 1,737.49 626.00 2,363.49
9- 1,850 to 2,050 sq ft 1,655.53 626.00 2,281.53
10- <1,850 sq ft 1,627.21 626.00 2,253.21
Total Proposed Levy 360,463 $ 117,062 $ 477,525 $
Schedule 3
Comparison of Special Tax Levy and Rates by Fiscal Years Tax Classification
(Land Use) Special Tax Rate Special Tax Rate
1- >3,450 sq ft 54,457 $ 2,866.14 $ 54,457 $ 2,866.14 $ 0% 2- 3,250 to 3,450 sq ft 61,146 2,779.36 61,146 2,779.35 0% 3- 3,050 to 3,250 sq ft 63,537 2,647.36 63,537 2,647.36 0% 4- 2,850 to 3,050 sq ft 46,915 2,606.38 46,915 2,606.38 0% 5- 2,650 to 2,850 sq ft 90,944 2,526.22 90,944 2,526.22 0% 6- 2,450 to 2,650 sq ft - 2,485.52 - 2,485.76 0%
7- 2,250 to 2,450 sq ft 55,400 2,408.70 55,400 2,408.70 0% 8- 2,050 to 2,250 sq ft 70,904 2,363.48 70,904 2,363.49 0% 9- 1,850 to 2,050 sq ft 34,223 2,281.52 34,223 2,281.53 0% 10- <1,850 sq ft - 2,253.20 - 2,253.21 0%
$ 477,525 $ 477,525
Exhibit "A"
City of Fontana
Community Facilities District No. 71
Sierra Crest
FY 2022 - 2023 FY 2023 - 2024 Percent Rate
Change
198
B-1
EXHIBIT “B”

CITY OF FONTANA
COMMUNITY FACILITIES DISTRICT NO. 71
(SIERRA CREST)

A Special Tax shall be levied on all Assessor’s Parcels of Taxable Property in City of Fontana Community Facilities District No. 71 (“CFD No. 71”) and collected each fiscal year commencing in Fiscal Year 2014-2015, 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. 71, 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 2023-2024 shall be as follows.

I. SPECIAL TAXES FOR PUBLIC IMPROVEMENTS:

Maximum Actual Tax
Annual Tax Rate Tax Rate Amount
Land Use Class Unit FY 2023-2024 FY 2023-2024 FY 2023-2024 1 - greater than 3,450 sq ft Unit $ 2,333.48 $ 2,240.14 $ 42,563 2 - 3,250 -- < 3,450 sq ft Unit 2,243.08 2,153.36 47,374 3 - 3,050 -- < 3,250 sq ft Unit 2,105.59 2,021.36 48,513 4 - 2,850 -- < 3,050 sq ft Unit 2,062.90 1,980.38 35,647 5 - 2,650 – < 2,850 sq ft Unit 1,979.40 1,900.22 68,407 6 - 2,450 – < 2,650 sq ft Unit 1,937.25 1,859.52 0
7 - 2,250 -- < 2,450 sq ft Unit 1,856.98 1,782.70 41,002 8 - 2,050 -- < 2,250 sq ft Unit 1,809.89 1,737.48 52,124 9 - 1,850 -- < 2,050 sq ft Unit 1,724.51 1,655.52 24,833 10 - less than 1,850 sq ft Unit 1,695.01 1,627.20 0
11 - Non-Residential Acre 19,074.00 19,074.00 0
$360,463
*As amended. Notice of Special Tax Lien with amended rates recorded May 24, 2017. 199
B-2
Method of Apportionment of Special Tax A
Commencing with Fiscal year 2014-2015 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. 71 Bonds have already been issued or the Council has covenanted that it shall not issue any additional CFD No. 71 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. 71 by more than ten percent above the amount that would have been levied in that Fiscal Year had there never been any 200
B-3
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 2023-2024 FY 2023-2024 FY 2023-2024 1 – Final Residential Subdivision Unit $1,048.10 $626.00 $117,062 5 – Non-Residential Property Acre 8,973.95 5,360.00 0
$117,062
Commencing July 1, 2014, 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 2014-2015 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. 201
Location Map
CFD 71
CFD 71
Tract 18820
187 lots
202
City of Fontana
Action Report
City Council Meeting
8353 Sierra Avenue
Fontana, CA 92335
File #: 21-2336 Agenda Date: 7/25/2023
Agenda #: R. Category: Consent Calendar
FROM:

Finance
SUBJECT:

Levy of a Special Tax in Community Facilities District No. 74B and 74M (Citrus/Summit) for Fiscal Year 2023-2024.

RECOMMENDATION:

1. Adopt Resolution No. 2023-066, Authorizing the Levy of a Special Tax in Community Facilities District No. 74B (Citrus/Summit) for Fiscal Year 2023-2024.

2. Adopt Resolution No. 2023-067, Authorizing the Levy of a Special Tax in Community Facilities District No. 74M (Citrus/Summit) for Fiscal Year 2023-2024.

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

DISCUSSION:

Community Facilities District No. 74B (Citrus/Summit) was established by Resolution No. 2016-002 on January 12, 2016, to finance public facilities for the district. On January 12, 2016 the District issued $4,045,000 in Special Tax Bonds to finance the acquisition of certain major capital facilities (infrastructure) to serve properties within the District. The rate and method of apportionment of the special tax was originally set forth in Ordinance No. 1738 approved and adopted by the City Council on January 26, 2016.

Community Facilities District No. 74M was established by Resolution No. 2014-053 on June 24, 2014 to finance the maintenance and operation of street lights, landscaping, parks, parkways, storm drains, and open space facilities. The rate and method of apportionment of the special tax was originally set forth in Ordinance No. 1697 approved and adopted by the City Council on July 8, 2014.

The special tax for CFD 74B is levied on each assessable parcel within the Districts is necessary to pay for the cost of providing public facilities and authorized administrative expenses (Facilities Special Tax). The proposed special tax rates for Fiscal Year 2023-2024 were developed according to the Rate and Method of Apportionment (Exhibit B). The proposed Fiscal Year 2023-2024 special tax City of Fontana Page 1 of 2 Printed on 7/19/2023
powered by Legistar™203
File #: 21-2336 Agenda Date: 7/25/2023
Agenda #: R. Category: Consent Calendar
rates are shown in Exhibit A, Schedule 2. The rate for CFD 74B is the same as the prior year.

The special tax for CFD 74M is levied on each assessable parcel within the Districts is necessary to pay for the cost of providing maintenance and operation of street lights, landscaping, parks, parkways, storm drains, and open space facilities. The proposed special tax rates for Fiscal Year 2023-2024 were developed according to the Rate and Method of Apportionment (Exhibit C). The proposed Fiscal Year 2023-2024 special tax rates are shown in Exhibit A, Schedule 2. The rate for CFD 74M is the same as the prior year.

The Districts were established after the adoption of Proposition 218 and comply 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 2023-2024 special tax rates for CFD 74B are the same as the prior year and will generate approximately $367,297 for debt service expenses. The special tax rate for CFD 74M is the same as the prior year and will generate $84,645 for maintenance expenses.

MOTION:

Approve staff recommendation.

City of Fontana Page 2 of 2 Printed on 7/19/2023
powered by Legistar™204

Page 1 of 3 ends

RESOLUTION NO. 2023-

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

CALIFORNIA, AUTHORIZING THE LEVY OF A SPECIAL TAX WITHIN COMMUNITY FACILITIES DISTRICT NO. 74B (CITRUS/SUMMIT) FOR FISCAL YEAR 2023-2024.

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. 74B; and
WHEREAS, on January 12, 2016, Community Facilities District No. 74B (Citrus/Summit) Special Tax Bonds, were approved for the acquisition of the improvements in Tracts 18825 and 18915; 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 desire to establish the specific rate of the special tax to be collected for Fiscal Year 2023-2024.

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 2023-2024 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 25th day of July, 2023.

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
207

Page 1 of 2 ends

RESOLUTION NO. 2023-

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

CALIFORNIA, AUTHORIZING THE LEVY OF A SPECIAL TAX WITHIN COMMUNITY FACILITIES DISTRICT NO. 74M FOR FISCAL YEAR
2023-2024.

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. 74M; 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 desire to establish the specific rate of the special tax to be collected for Fiscal Year 2023-2024.

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 4. The proceeds of the Special Tax shall be used to pay the costs of maintenance of the District and for payment of administrative expenses incurred in connection with the levy and collection of said Special Taxes.

SECTION 6. All monies above collected shall be paid into the Community Facilities District fund.
208
Resolution No. 2023-

Page 2 of 2 ends

SECTION 7. The City Clerk 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, the installment of the Special Tax as set forth in Exhibit “C”.

APPROVED AND ADOPTED this 25th day of July, 2023.

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
209
Schedule 1
Special Tax Allocation - Costs to be Allocated
Fiscal Year 2023-2024
Principal Payment 09/2023 $ 85,000 Bond Service Funds Available $ 96,972 Interest Payment 09/2023 79,163 Proposed Special Tax Levy 367,297 Interest Payment 03/2024 77,463 Allowance for Delinquencies (11,019) Principal Payment 09/2024 90,000
Interest Payment 09/2024 77,463
Administration Costs 44,163
Total Costs $ 453,250 Available Funds $ 453,250
Schedule 2
Proposed Special Tax Rates for Fiscal Year 2023-2024
(Special Tax 74B and Special Tax 74M)
Residential Lot Size
(Square Feet)
Special Tax
74B
Special Tax
74M
Total Combined
Tax Rate
1- 2,700 or Greater $ 2,419.00 $ 495.00 $ 2,914.00
2- 2,450 to less than 2,700 2,263.00 495.00 2,758.00
3- 2,200 to less than 2,450 2,160.00 495.00 2,655.00
4- 1,950 to less than 2,200 1,983.00 495.00 2,478.00
5- 1,700 to less than 1,950 1,811.00 495.00 2,306.00
6- Less than 1,700 1,726.00 495.00 2,221.00
7- Non-Residential 21,775.00 - 21,775.00
Undeveloped Mapped - - 0.00
Total Proposed Levy $ 367,297 $ 84,645 $ 451,942
Schedule 3
Comparison of Special Tax Levy and Rates by Fiscal Years (Special Tax 74B and Special Tax 74M)
Tax Classification
(Land Use) Special Tax Combined Rate Special Tax Combined Rate 1- 2,700 or Greater $ 78,678 $ 2,914.00 $ 81,592 $ 2,914.00 0% 2- 2,450 to less than 2,700 140,658 2,758.00 143,416 2,758.00 0% 3- 2,200 to less than 2,450 114,165 2,655.00 116,820 2,655.00 0% 4- 1,950 to less than 2,200 39,648 2,478.00 39,648 2,478.00 0% 5- 1,700 to less than 1,950 43,814 2,306.00 43,814 2,306.00 0% 6- Less than 1,700 26,652 2,221.00 26,652 2,221.00 0%
7- Non-Residential - 21,775.00 - 21,775.00 0%
Undeveloped Mapped 1,485 495.00 - - -100%
$ 445,100 $ 451,942
Exhibit "A"
City of Fontana
Community Facilities District No. 74B and 74M
Citrus/Summit
FY 2022 - 2023 FY 2023 - 2024 Percent Rate
Change
210
B-1
EXHIBIT “B”

CITY OF FONTANA
COMMUNITY FACILITIES DISTRICT NO. 74B
(Citrus/Summit)

A Special Tax shall be levied on all Assessor’s Parcels of Taxable Property in City of Fontana Community Facilities District No. 74B (“CFD No. 74B”) 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 Rate and Method of Apportionment as described below. All of the real property in CFD No. 74B, 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 2023-2024 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 2023-2024 FY 2023-2024 FY 2023-2024 1 - Greater than 2,700 Unit $2,419.00 $2,419.00 $67,732 2 - 2,450 to less than 2,700 Unit 2,263.00 2,263.00 117,676 3 - 2,200 to less than 2,450 Unit 2,160.00 2,160.00 95,040 4 - 1,950 to less than 2,200 Unit 1,983.00 1,983.00 31,728 5 1,700 to less than 1,950 Unit 1,811.00 1,811.00 34,409 6- Less than 1,700 Unit 1,726.00 1,726.00 20,712
7- Non-Residential Property Acre 21,775.00 21,775.00 0
Undeveloped Mapped Acre 25,617.00 25,617.00 0
$367,297
211
B-2
Method of Apportionment of Special Tax
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 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 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 Special Tax on each Assessor’s Parcel of Developed Property whose Maximum Special Tax is determined through the application of the Backup Special Tax shall be increased in equal percentages from the Assigned Special Tax up to the Maximum Special Tax for each such Assessor’s Parcel;
Fourth: If additional monies are needed to satisfy the Special Tax Requirement after the first three steps have been completed, then the Special Tax shall be levied Proportionately on each Assessor’s Parcel of Taxable Public Property and Taxable Property Owner Association Property at up to 100% the Maximum Special Tax A for Taxable Public Property and Taxable Property Owner Association Property, as needed to satisfy the Special Tax Requirement; Notwithstanding the above the CFD Administrator shall, in any Fiscal Year, calculate a levy Proportionately less than 100% of the Assigned Special Tax in step one (above), when (i) the CFD Administrator is no longer required to provide for the levy of the 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. 74B Bonds have already been issued or the Council has covenanted that it shall not issue any additional CFD No. 74B Bonds (except refunding bonds) to be supported by the Facilities Special Tax.

Further notwithstanding the above, under no circumstances shall the Special Tax levied against any Assessor’s Parcel of Residential Property for which a occupancy permit for private residential use has been issued (in accordance with Section 53321(d)(3) of the California Government Code), be increased as a consequence of delinquency or default by the owner of any other Assessor’s Parcel within CFD No. 74B 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 Special Tax on Residential Property is limited by the provision in the previous sentence, the levy 212
B-3
of the Special Tax on each Assessor’s Parcel of Non-Residential Property shall continue in equal percentages up to 100% of the applicable Maximum Special Tax.
213
EXHIBIT “C”

CITY OF FONTANA
COMMUNITY FACILITIES DISTRICT NO. 74M
(Citrus/Summit)

A Special Tax shall be levied on all Assessor’s Parcels of Taxable Property in City of Fontana Community Facilities District No. 74M (“CFD No. 74M”) and collected each fiscal year commencing in Fiscal Year 2014-2015, in an amount determined by the City Council of the City of Fontana (the “Council”) through the application of the Rate and Method of Apportionment as described below. All of the real property in CFD No. 74M, 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 2023-2024 shall be as follows.

I. 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 2023-2024 FY 2023-2024 FY 2023-2024 1 – Final Residential Subdivision Unit $830.59 $495.00 $84,645 $84,645
Commencing July 1, 2014, and each July 1 thereafter, the Maximum Special Tax rates for the Special Tax for Residential Property shall be increased by two percent (2%). 214
D. METHOD OF APPORTIONMENT OF THE SPECIAL TAX
Commencing with Fiscal Year 2014-15 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 shall determine the Special Tax Requirement to be collected from Taxable Property in CFD No. 74M 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.
215
216
City of Fontana
Action Report
City Council Meeting
8353 Sierra Avenue
Fontana, CA 92335
File #: 21-2337 Agenda Date: 7/25/2023
Agenda #: S. Category: Consent Calendar
FROM:

Finance
SUBJECT:

Levy of a Special Tax in Community Facilities District No. 80 (Bella Strada) for Fiscal Year 2023- 2024.

RECOMMENDATION:

Adopt Resolution No. 2023-068, Authorizing the Levy of Special Tax in Community Facilities District No. 80 (Bella Strada) for Fiscal Year 2023-2024.

COUNCIL GOALS:
· Practice sound fiscal management by fully funding liabilities and reserves. · 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 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 2023-2024 special tax rates (Special Tax A and Special Tax B) are shown in Exhibit A, Schedule 2.

The proposed special tax rates for Fiscal Year 2023-2024 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 7/19/2023
powered by Legistar™217
File #: 21-2337 Agenda Date: 7/25/2023
Agenda #: S. Category: Consent Calendar
The City Treasurer has reviewed and supports this action.

FISCAL IMPACT:

The proposed Fiscal Year 2023-2024 special tax rates are the same as 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 7/19/2023
powered by Legistar™218

Page 1 of 3 ends

RESOLUTION NO. 2023-

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 2023-2024.

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 desire to establish the specific rate of the special tax to be collected for Fiscal Year 2023-2024.

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 2023-2024 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 25th day of July, 2023.

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
221
Schedule 1
Special Tax Allocation - Costs to be Allocated
Fiscal Year 2023-2024
Principal Payment 09/2023 $ 275,000 Bond Service Funds Available $ 451,979 Interest Payment 09/2023 213,803 Proposed Special Tax Levy 803,068 Interest Payment 03/2024 211,053 Allowance for Delinquencies (24,092) Principal Payment 09/2024 275,000
Interest Payment 09/2024 211,053
Administration Costs 45,046
Total Costs $ 1,230,956 Available Funds $ 1,230,956
Schedule 2
Proposed Special Tax Rates for Fiscal Year 2023-2024
(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 3,300 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
Total Proposed Levy $ 803,068 $ 212,440 $ 1,015,508
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 $ - $ 3,087.26 $ - $ 3,087.26 0%
2- 3,100 to 3,300 sq ft 85,048 3,037.42 85,048 3,037.42 0% 3- 2,900 to 3,100 sq ft - 2,973.34 - 2,973.34 0%
4- 2,700 to 2,900 sq ft 145,345 2,966.22 145,345 2,966.22 0% 5- 2,500 to 2,700 sq ft 71,508 2,860.31 71,508 2,860.31 0% 6- 2,300 to 2,500 sq ft 263,637 2,717.91 263,637 2,717.91 0% 7- 2,100 to 2,300 sq ft 65,834 2,633.36 65,834 2,633.36 0% 8- 1,900 to 2,100 sq ft 211,265 2,576.40 211,265 2,576.40 0% 9- 1,700 to 1,900 sq ft 172,872 2,469.60 172,872 2,469.60 0% 10- <1,700 sq ft - 2,399.29 - 2,399.29 0%
$ 1,015,508 $ 1,015,508
Exhibit "A"
City of Fontana
Community Facilities District No. 80
Bella Strada
FY 2022 - 2023 FY 2023 - 2024 Percent Rate
Change
222
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 2023-2024 shall be as follows.

I. SPECIAL TAXES FOR PUBLIC IMPROVEMENTS:

Maximum Actual Tax
Annual Tax Rate Tax Rate Amount
Land Use Class Unit FY 2023-2024 FY 2023-2024 FY 2023-2024 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
223
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 224
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 2023-2024 FY 2023-2024 FY 2023-2024 1 – Final Residential Subdivision Unit $925.61 $565.00 $212,440 5 – Non-Residential Property Acre 9,528.35 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%).

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:

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 226
City of Fontana
Action Report
City Council Meeting
8353 Sierra Avenue
Fontana, CA 92335
File #: 21-2338 Agenda Date: 7/25/2023
Agenda #: T. Category: Consent Calendar
FROM:

Finance
SUBJECT:

Levy of a Special Tax in Community Facilities District No. 81 (Gabriella) for Fiscal Year 2023-2024.

RECOMMENDATION:

Adopt Resolution No. 2023-069, Authorizing the Levy of Special Tax in Community Facilities District No. 81 (Gabriella) for Fiscal Year 2023-2024.

COUNCIL GOALS:
· Practice sound fiscal management by fully funding liabilities and reserves. · 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.

The proposed special tax rates for Fiscal Year 2023-2024 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 7/19/2023
powered by Legistar™227
File #: 21-2338 Agenda Date: 7/25/2023
Agenda #: T. Category: Consent Calendar
The City Treasurer has reviewed and supports this action.

FISCAL IMPACT:

The proposed Fiscal Year 2023-2024 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.

City of Fontana Page 2 of 2 Printed on 7/19/2023
powered by Legistar™228

Page 1 of 3 ends

RESOLUTION NO. 2023-

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 2023-2024.

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 desire to establish the specific rate of the special tax to be collected for Fiscal Year 2023-2024.

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 2023-2024 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 25th day of July, 2023.

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
231
Schedule 1
Special Tax Allocation - Costs to be Allocated
Fiscal Year 2023-2024
Principal Payment 09/2023 $ 160,000 Bond Service Funds Available $ 284,691 Interest Payment 09/2023 129,284 Proposed Special Tax Levy 481,246 Interest Payment 03/2024 126,084 Allowance for Delinquencies (14,437) Principal Payment 09/2024 165,000
Interest Payment 09/2024 126,084
Administration Costs 45,046
Total Costs $ 751,499 Available Funds $ 751,499
Schedule 2
Proposed Special Tax Rates for Fiscal Year 2023-2024
(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 24,312.40 5,180.00 29,492.40
Total Proposed Levy $ 481,246 $ 109,000 $ 590,246
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 $ - $ 3,468.15 $ - $ 3,468.15 0%
2- 2,750 to 2,950 sq ft - 3,382.65 - 3,382.65 0%
3- 2,550 to 2,750 sq ft 131,886 3,297.15 131,886 3,297.15 0% 4- 2,350 to 2,550 sq ft 108,318 3,094.80 108,318 3,094.80 0% 5- 2,150 to 2,350 sq ft 103,031 2,943.75 103,031 2,943.75 0% 6- 1,950 to 2,150 sq ft 83,781 2,792.70 83,781 2,792.70 0% 7- <1,950 sq ft 163,230 2,720.50 163,230 2,720.50 0%
8 - Non-Residential - 30,772.00 - 29,492.40 -4%
$ 590,246 $ 590,246
Exhibit "A"
City of Fontana
Community Facilities District No. 81
Gabriella
FY 2022 - 2023 FY 2023 - 2024 Percent Rate
Change
232
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 2023-2024 shall be as follows.

I. SPECIAL TAXES FOR PUBLIC IMPROVEMENTS:

Maximum Actual Tax
Annual Tax Rate Tax Rate Amount
Land Use Class Unit FY 2023-2024 FY 2023-2024 FY 2023-2024 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 24,312.40 0
$481,246
233
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 234
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 2023-2024 FY 2023-2024 FY 2023-2024 1 – Final Residential Subdivision Unit $873.00 $545.00 $109,000 5 – Non-Residential Property Acre 8,133.14 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%).

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. 235
236
City of Fontana
Action Report
City Council Meeting
8353 Sierra Avenue
Fontana, CA 92335
File #: 21-2339 Agenda Date: 7/25/2023
Agenda #: U. Category: Consent Calendar
FROM:

Finance
SUBJECT:

Levy of a Special Tax in Community Facilities District No. 85 (The Meadows) for Fiscal Year 2023- 2024.

RECOMMENDATION:

Adopt Resolution No. 2023-070, Authorizing the Levy of Special Tax in Community Facilities District No. 85 (The Meadows) for Fiscal Year 2023-2024.

COUNCIL GOALS:
· Practice sound fiscal management by fully funding liabilities and reserves. · 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 proposed special tax rates for Fiscal Year 2023-2024 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 7/19/2023
powered by Legistar™237
File #: 21-2339 Agenda Date: 7/25/2023
Agenda #: U. Category: Consent Calendar
The City Treasurer has reviewed and supports this action.

FISCAL IMPACT:

The proposed Fiscal Year 2023-2024 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.

City of Fontana Page 2 of 2 Printed on 7/19/2023
powered by Legistar™238

Page 1 of 3 ends

RESOLUTION NO. 2023-

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 2023-2024.

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 desires to establish the specific rate of the special tax to be collected for Fiscal Year 2023-2024.

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 2023-2024 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 25th day of July, 2023.

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
241
Schedule 1
Special Tax Allocation - Costs to be Allocated
Fiscal Year 2023-2024
Principal Payment 09/2023 $ 455,000 Bond Service Funds Available $ 796,631 Interest Payment 09/2023 428,400 Proposed Special Tax Levy 1,492,762 Interest Payment 03/2024 421,575 Allowance for Delinquencies (44,783) Principal Payment 09/2024 465,000
Interest Payment 09/2024 421,575
Administration Costs 53,060
Total Costs $ 2,244,610 Available Funds $ 2,244,610
Schedule 2
Proposed Special Tax Rates for Fiscal Year 2023-2024
(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 Total Proposed Levy $ 1,492,762 $ 418,275 $ 1,911,037
Schedule 3
Comparison of Special Tax Levy and Rates for Fiscal Years 2022-2023 and 2023-2024 (Special Tax A and Special Tax B)
Tax Classification
(Land Use) Special Tax Rate Special Tax Rate
1- 3,651 or Greater 222,430 $ 3,770.00 222,430 $ 3,770.00 0% 2- 3,451 to less than 3,651 - 3,720.00 - 3,720.00 0%
3- 3,251 to less than 3,451 - 3,669.00 - 3,669.00 0%
4- 3,051 to less than 3,251 123,012 3,618.00 123,012 3,618.00 0% 5- 2,851 to less than 3,251 174,950 3,499.00 174,950 3,499.00 0% 6- 2,651 to less than 2,851 174,165 3,415.00 174,165 3,415.00 0% 7- 2,451 to less than 2,651 184,085 3,347.00 184,085 3,347.00 0% 8- 2,251 to less than 2,451 314,862 3,246.00 314,862 3,246.00 0% 9- 2,051 to less than 2,251 98,115 3,165.00 98,115 3,165.00 0% 10- 1,851 to less than 2,051 366,509 3,029.00 366,509 3,029.00 0% 11- 1,651 to less than 1,851 252,909 2,907.00 252,909 2,907.00 0% 12- 1,451 to less than 1,651 - 2,802.00 - 2,802.00 0%
13- Less than 1,451 - 2,751.00 - 2,751.00 0%
14- Non-Residential Property - 27,260.00 - 27,260.00 0% $ 1,911,037 $ 1,911,037
Exhibit "A"
City of Fontana
Community Facilities District No. 85
The Meadows
FY 2022 - 2023 FY 2023 - 2024 Percent Rate
Change
242
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 2023-2024 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 2023-2024 FY 2023-2024 FY 2023-2024 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
243
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 244
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 2023-2024 FY 2023-2024 FY 2023-2024 1 – Final Residential Subdivision Unit $1,104.08 $715.00 $418,275 2 – Non-Residential Property Acre 9,174.91 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%).

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. 245
246
City of Fontana
Action Report
City Council Meeting
8353 Sierra Avenue
Fontana, CA 92335
File #: 21-2340 Agenda Date: 7/25/2023
Agenda #: V. Category: Consent Calendar
FROM:

Finance
SUBJECT:

Levy of a Special Tax in Community Facilities District No. 86 (Etiwanda Ridge) for Fiscal Year 2023- 2024.

RECOMMENDATION:

Adopt Resolution No. 2023-071, Authorizing the Levy of Special Tax in Community Facilities District No. 86 (Etiwanda Ridge) for Fiscal Year 2023-2024.

COUNCIL GOALS:
· Practice sound fiscal management by fully funding liabilities and reserves. · 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 7/19/2023
powered by Legistar™247
File #: 21-2340 Agenda Date: 7/25/2023
Agenda #: V. Category: Consent Calendar
The City Treasurer has reviewed and supports this action.

FISCAL IMPACT:

The proposed Fiscal Year 2023-2024 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.

City of Fontana Page 2 of 2 Printed on 7/19/2023
powered by Legistar™248

Page 1 of 3 ends

RESOLUTION NO. 2023-

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 2023-2024.

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 desires to establish the specific rate of the special tax to be collected for Fiscal Year 2023-2024.

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 2023-2024 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 25th day of July, 2023.

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
251
Schedule 1
Special Tax Allocation - Costs to be Allocated
Fiscal Year 2023-2024
Principal Payment 09/2023 $ 110,000 Bond Service Funds Available $ 192,271 Interest Payment 09/2023 86,647 Proposed Special Tax Levy 342,955 Interest Payment 03/2024 84,997 Allowance for Delinquencies (10,289) Principal Payment 09/2024 115,000
Interest Payment 09/2024 84,997
Administration Costs 43,297
Total Costs $ 524,938 Available Funds $ 524,938
Schedule 2
Proposed Special Tax Rates for Fiscal Year 2023-2024
(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 26,572.80 - 26,572.80
Total Proposed Levy $ 342,955 $ 63,750 $ 406,705
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 $ - $ 4,331.56 $ - $ 4,331.56 0%
2- 2,700 to less than 2,900 - 4,207.72 - 4,207.72 0%
3- 2,500 to less than 2,700 137,017 4,152.04 137,017 4,152.04 0% 4- 2,300 to less than 2,500 108,191 4,007.08 108,191 4,007.08 0% 5- 2,100 to less than 2,300 78,241 3,912.04 78,241 3,912.04 0% 6- 1,900 to less than 2,100 83,256 3,784.36 83,256 3,784.36 0% 7- 1,700 to less than 1,900 - 3,586.60 - 3,586.60 0%
8- Less than 1,700 - 3,524.20 - 3,524.20 0%
9- Non-Residential Property - 27,678.00 - 26,572.80 -4% $ 406,705 $ 406,705
Exhibit "A"
City of Fontana
Community Facilities District No. 86
Etiwanda Ridge
FY 2022 - 2023 FY 2023 - 2024 Percent Rate
Change
252
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 2023-2024 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 2023-2024 FY 2023-2024 FY 2023-2024 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 27,572.80 0 $342,955
253
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 254
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 2023-2024 FY 2023-2024 FY 2023-2024 1 – Final Residential Subdivision Unit $966.07 $625.00 $63,750 2 – Non-Residential Property Acre 7,673.36 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 #: 21-2341 Agenda Date: 7/25/2023
Agenda #: W. Category: Consent Calendar
FROM:

Finance
SUBJECT:

Levy of a Special Tax in Community Facilities District No. 87 (El Paseo) for Fiscal Year 2023-2024.

RECOMMENDATION:

Adopt Resolution No. 2023-072, Authorizing the Levy of Special Tax in Community Facilities District No. 87 (El Paseo) for Fiscal Year 2023-2024.

COUNCIL GOALS:
· Practice sound fiscal management by fully funding liabilities and reserves. · 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 2023-2024 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 7/19/2023
powered by Legistar™257
File #: 21-2341 Agenda Date: 7/25/2023
Agenda #: W. Category: Consent Calendar
The City Treasurer has reviewed and supports this action.

FISCAL IMPACT:

The proposed Fiscal Year 2023-2024 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 7/19/2023
powered by Legistar™258

Page 1 of 3 ends

RESOLUTION NO. 2023-

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 2023-2024.

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 desires to establish the specific rate of the special tax to be collected for Fiscal Year 2023-2024.

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 2023-2024 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 25th day of July, 2023.

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
261
Schedule 1
Special Tax Allocation - Costs to be Allocated
Fiscal Year 2023-2024
Principal Payment 09/2023 $ 105,000 Bond Service Funds Available $ 59,314 Interest Payment 09/2023 104,400 Proposed Special Tax Levy 521,961 Interest Payment 03/2024 102,300 Allowance for Delinquencies (15,659) Principal Payment 09/2024 110,000
Interest Payment 09/2024 102,300
Administration Costs 41,616
Total Costs $ 565,616 Available Funds $ 565,616
Schedule 2
Proposed Special Tax Rates for Fiscal Year 2023-2024
(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 Total Proposed Levy $ 521,961 $ 73,505 $ 595,466
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 $ - $ 2,858.00 $ - $ 2,858.00 0% 2 – Detached - 2,350 to <2,550 75,708 2,804.00 75,708 2,804.00 0% 3 – Detached - 2,150 to <2,350 59,664 2,712.00 59,664 2,712.00 0% 4 – Detached - 1,950 to <2,150 128,592 2,679.00 128,592 2,679.00 0% 5 – Detached - 1,750 to <1,950 34,073 2,621.00 34,073 2,621.00 0% 6 – Detached - Less than 1,750 - 2,565.00 - 2,565.00 0% 7 – Attached - 1,750 or Greater - 2,388.00 - 2,388.00 0% 8 – Attached - 1,600 to <1,750 116,850 2,337.00 116,850 2,337.00 0% 9 – Attached - 1,450 to <1,600 113,650 2,273.00 113,650 2,273.00 0% 10 – Attached - Less than 1,450 66,929 2,159.00 66,929 2,159.00 0% 11- Non-Residential Property - 63,050.00 - 63,050.00 0% $ 595,466 595,466
FY 2022 - 2023 FY 2023 - 2024 Percent Rate
Change
Exhibit "A"
City of Fontana
Community Facilities District No. 87
El Paseo
262
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 2023-2024 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 2023-2024 FY 2023-2024 FY 2023-2024 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
263
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 264
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 2023-2024 FY 2023-2024 FY 2023-2024 1 – Final Residential Subdivision Unit $465.45 $305.00 $73,505 2 – Non-Residential Property Acre 11,885.10 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. 265
266
City of Fontana
Action Report
City Council Meeting
8353 Sierra Avenue
Fontana, CA 92335
File #: 21-2342 Agenda Date: 7/25/2023
Agenda #: X. Category: Consent Calendar
FROM:

Finance
SUBJECT:

Levy of a Special Tax in Community Facilities District No. 88 (Sierra Crest II) for Fiscal Year 2023- 2024.

RECOMMENDATION:

Adopt Resolution No. 2023-073, Authorizing the Levy of Special Tax in Community Facilities District No. 88 (Sierra Crest II) for Fiscal Year 2023-2024.

COUNCIL GOALS:
· Practice sound fiscal management by fully funding liabilities and reserves. · 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.

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 City of Fontana Page 1 of 2 Printed on 7/19/2023
powered by Legistar™267
File #: 21-2342 Agenda Date: 7/25/2023
Agenda #: X. Category: Consent Calendar
time the District was formed.

The City Treasurer has reviewed and supports this action.

FISCAL IMPACT:

The proposed Fiscal Year 2023-2024 special tax rates have been reduced from the prior year pursuant to the Amended Rate and Method of Apportionment 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.

City of Fontana Page 2 of 2 Printed on 7/19/2023
powered by Legistar™268

Page 1 of 3 ends

RESOLUTION NO. 2023-

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 2023-2024.

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 desires to establish the specific rate of the special tax to be collected for Fiscal Year 2023-2024.

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 2023-2024 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 25th day of July, 2023.

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
271
Schedule 1
Special Tax Allocation - Costs to be Allocated
Fiscal Year 2023-2024
Principal Payment 09/2023 $ 130,000 Bond Service Funds Available $ 230,512 Interest Payment 09/2023 127,700 Proposed Special Tax Levy 468,045 Interest Payment 03/2024 125,100 Allowance for Delinquencies (14,041) Principal Payment 09/2024 135,000
Interest Payment 09/2024 125,100
Administration Costs 41,616
Total Costs $ 684,516 Available Funds $ 684,516
Schedule 2
Proposed Special Tax Rates for Fiscal Year 2023-2024
(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 $ 2,894.00 $ 635.00 $ 3,529.00
2 – 2,800 to less than 3,000 2,814.00 635.00 3,449.00
3 – 2,600 to less than 2,800 2,755.00 635.00 3,390.00
4 – 2,400 to less than 2,600 2,657.00 635.00 3,292.00
5 – 2,200 to less than 2,400 2,562.00 635.00 3,197.00
6 – 2,000 to less than 2,200 2,419.00 635.00 3,054.00
7 – Less than 2,000 2,368.00 635.00 3,003.00
8 – Non-Residential Property 26,060.00 6,140.00 32,200.00 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 $ - $ 3,529.00 $ - $ 3,529.00 0%
2 – 2,800 to less than 3,000 117,266 3,449.00 117,266 3,449.00 0% 3 – 2,600 to less than 2,800 111,870 3,390.00 111,870 3,390.00 0% 4 – 2,400 to less than 2,600 82,300 3,292.00 82,300 3,292.00 0% 5 – 2,200 to less than 2,400 102,304 3,197.00 102,304 3,197.00 0% 6 – 2,000 to less than 2,200 167,970 3,054.00 167,970 3,054.00 0% 7 – Less than 2,000 - 3,003.00 - 3,003.00 0%
8 – Non-Residential Property - 32,200.00 - 32,200.00 0% $ 581,710 $ 581,710
FY 2022 - 2023 FY 2023 - 2024 Percent Rate
Change
Exhibit "A"
City of Fontana
Community Facilities District No. 88
Sierra Crest II
272
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 2023-2024 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 2023-2024 FY 2023-2024 FY 2023-2024 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
273
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 274
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 2023-2024 FY 2023-2024 FY 2023-2024 1 – Final Residential Subdivision Unit $963.37 $635.00 $113,665 2 – Non-Residential Property Acre 9,308.92 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. 275
276
City of Fontana
Action Report
City Council Meeting
8353 Sierra Avenue
Fontana, CA 92335
File #: 21-2343 Agenda Date: 7/25/2023
Agenda #: Y. Category: Consent Calendar
FROM:

Finance
SUBJECT:

Levy of a Special Tax in Community Facilities District No. 89 (Belrose) for Fiscal Year 2023-2024.

RECOMMENDATION:

Adopt Resolution No. 2023-074, Authorizing the Levy of Special Tax in Community Facilities District No. 89 (Belrose) for Fiscal Year 2023-2024.

COUNCIL GOALS:
· Practice sound fiscal management by fully funding liabilities and reserves. · 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 2023-2024 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.

City of Fontana Page 1 of 2 Printed on 7/19/2023
powered by Legistar™277
File #: 21-2343 Agenda Date: 7/25/2023
Agenda #: Y. Category: Consent Calendar
FISCAL IMPACT:

The proposed Fiscal Year 2023-2024 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.

City of Fontana Page 2 of 2 Printed on 7/19/2023
powered by Legistar™278

Page 1 of 3 ends

RESOLUTION NO. 2023-

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 2023-2024.

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 desires to establish the specific rate of the special tax to be collected for Fiscal Year 2023-2024.

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 2023-2024 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 25th day of July, 2023.

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
281
Schedule 1
Special Tax Allocation - Costs to be Allocated
Fiscal Year 2023-2024
Principal Payment 09/2023 $ 115,000 Bond Service Funds Available $ 199,350 Interest Payment 09/2023 108,600 Proposed Special Tax Levy 406,493 Interest Payment 03/2024 106,300 Allowance for Delinquencies (12,195) Principal Payment 09/2024 115,000
Interest Payment 09/2024 106,300
Administration Costs 42,448
Total Costs $ 593,648 Available Funds $ 593,648
Schedule 2
Proposed Special Tax Rates for Fiscal Year 2023-2024
(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 22,904.00 3,470.00 26,374.00 Total Proposed Levy $ 406,493 $ 60,900 $ 467,393
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 $ 4,765.00 $ 142,950 $ 4,765.00 0% 2- 2,900 to less than 3,100 - 4,601.00 - 4,601.00 0%
3- 2,700 to less than 2,900 131,573 4,537.00 131,573 4,537.00 0% 4- 2,500 to less than 2,700 - 4,358.00 - 4,358.00 0%
5- 2,300 to less than 2,500 116,262 4,306.00 116,262 4,306.00 0% 6- 2,100 to less than 2,300 - 4,114.00 - 4,114.00 0%
7- 1,900 to less than 2,100 76,608 4,032.00 76,608 4,032.00 0% 8- Less than 1,900 - 3,876.00 - 3,876.00 0%
9- Non-Residential Property - 26,461.00 - 26,374.00 0%
$ 467,393 $ 467,393
FY 2022 - 2023 FY 2023 - 2024
Exhibit "A"
City of Fontana
Community Facilities District No. 89
Belrose Tr. 18981
282
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 2023-2024 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 2023-2024 FY 2023-2024 FY 2023-2024 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 22,904.00 22,904.00 0 $406,493
283
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 284
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 2023-2024 FY 2023-2024 FY 2023-2024 1 – Final Residential Subdivision Unit $882.18 $580.00 $60,900 2 – Non-Residential Property Acre 5,271.44 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. 285
286
City of Fontana
Action Report
City Council Meeting
8353 Sierra Avenue
Fontana, CA 92335
File #: 21-2344 Agenda Date: 7/25/2023
Agenda #: Z. Category: Consent Calendar
FROM:

Finance
SUBJECT:

Levy of a Special Tax in Community Facilities District No. 90 (Summit @ Rosena Phase 1) for Fiscal Year 2023-2024.

RECOMMENDATION:

Adopt Resolution No. 2023-075, Authorizing the Levy of Special Tax in Community Facilities District No. 90 (Summit @ Rosena Phase 1) for Fiscal Year 2023-2024.

COUNCIL GOALS:
· Practice sound fiscal management by fully funding liabilities and reserves. · 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 2023-2024 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 7/19/2023
powered by Legistar™287
File #: 21-2344 Agenda Date: 7/25/2023
Agenda #: Z. Category: Consent Calendar
The City Treasurer has reviewed and supports this action.

FISCAL IMPACT:

The proposed Fiscal Year 2023-2024 special tax rates will generate approximately $1,818,988; $1,466,948 for public facility expenses and $352,040 for landscape and lighting maintenance costs.

MOTION:

Approve staff recommendation.

City of Fontana Page 2 of 2 Printed on 7/19/2023
powered by Legistar™288

Page 1 of 3 ends

RESOLUTION NO. 2023-

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 2023-2024.

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 desires to establish the specific rate of the special tax to be collected for Fiscal Year 2023-2024.

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 2023-2024 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 25th day of July, 2023.

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
291
Schedule 1
Special Tax Allocation - Costs to be Allocated
Fiscal Year 2023-2024
Principal Payment 09/2023 $ 435,000 Bond Service Funds Available $ 776,759 Interest Payment 09/2023 430,100 Proposed Special Tax Levy 1,466,948 Interest Payment 03/2024 423,575 Allowance for Delinquencies (44,008) Principal Payment 09/2024 445,000
Interest Payment 09/2024 423,575
Administration Costs 42,448
Total Costs $ 2,199,698 Available Funds $ 2,199,698
Schedule 2
Proposed Special Tax Rates for Fiscal Year 2023-2024
(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 1,401 to <1,601 2,185.00 590.00 2,775.00
15 – Detached Less than 1,401 2,163.00 590.00 2,753.00
16 – Attached 1,801 or Greater 2,320.00 565.00 2,885.00 17 – Attached 1,601 to <1,801 2,193.00 565.00 2,758.00
18 – Attached 1,401 to <1,601 2,052.00 565.00 2,617.00
19 – Attached 1,201 to <1,401 1,759.00 565.00 2,324.00
20 – Attached 1,001 to <1,201 1,609.00 565.00 2,174.00
21 – Attached Less than 1,001 1,506.00 565.00 2,071.00
22 - Non-Residential 26,240.00 6,240.00 32,480.00
Undeveloped Property - - - Total Proposed Levy $ 1,466,948 $ 352,040 $ 1,818,988 Exhibit "A"
City of Fontana
Community Facilities District No. 90
Summit @ Rosena Phase 1
292
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 $ 4,381.00 $ 39,429 $ 4,381.00 0% 2 – Detached 3,801 to <4,001 - 4,167.00 - 4,167.00 0%
3 – Detached 3,601 to <3,801 - 4,057.00 - 4,057.00 0%
4 – Detached 3,401 to <3,601 40,060 4,006.00 40,060 4,006.00 0% 5 – Detached 3,201 to <3,401 92,450 3,698.00 92,450 3,698.00 0% 6 – Detached 3,001 to <3,201 73,400 3,670.00 73,400 3,670.00 0% 7 – Detached 2,801 to <3,001 163,748 3,484.00 163,748 3,484.00 0% 8 – Detached 2,601 to <2,801 45,110 3,470.00 45,110 3,470.00 0% 9 – Detached 2,401 to <2,601 237,708 3,348.00 237,708 3,348.00 0% 10 – Detached 2,201 to <2,401 108,395 3,097.00 108,395 3,097.00 0% 11 – Detached 2,001 to <2,201 141,082 3,067.00 141,082 3,067.00 0% 12 – Detached 1,801 to <2,001 194,304 3,036.00 194,304 3,036.00 0% 13 – Detached 1,601 to <1,801 81,676 2,917.00 81,676 2,917.00 0% 14 – Detached 1,401 to <1,601 49,950 2,775.00 49,950 2,775.00 0% 15 – Detached Less than 1,401 - 2,753.00 - 2,753.00 0%
16 – Attached 1,801 or Greater 46,160 2,885.00 51,930 2,885.00 0% 17 – Attached 1,601 to <1,801 143,416 2,758.00 154,448 2,758.00 0% 18 – Attached 1,401 to <1,601 88,978 2,617.00 94,212 2,617.00 0% 19 – Attached 1,201 to <1,401 195,216 2,324.00 213,808 2,324.00 0% 20 – Attached 1,001 to <1,201 - 2,174.00 - 2,174.00 0%
21 – Attached Less than 1,001 33,136 2,071.00 37,278 2,071.00 0% 22 - Non-Residential - 32,480.00 - 32,480.00 0%
Undeveloped Property 13,650 Various - - $ 1,787,868 $ 1,818,988 FY 2022 - 2023 FY 2023 - 2024
Exhibit "A"
City of Fontana
Community Facilities District No. 90
Summit @ Rosena Phase 1
293
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 2023-2024 shall be as follows.
294
B-2
I. SPECIAL TAXES FOR PUBLIC IMPROVEMENTS:

Assigned Actual Tax
Special Tax Tax Rate Amount
Land Use Class (square feet) Unit FY 2023-2024 FY 2023-2024 FY 2023-2024 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 - 1,401 to <1,601 Unit 2,185.00 2,185.00
15 – Detached - Less than 1,401 Unit 2,163.00 2,163.00 39,330 16 – Attached - 1,801 or Greater Unit 2,320.00 2,320.00 41,760 17 – Attached - 1,601 to <1,801 Unit 2,193.00 2,193.00 122,808 18 – Attached - 1,401 to <1,601 Unit 2,052.00 2,052.00 73,872 19 – Attached - 1,201 to <1,401 Unit 1,759.00 1,759.00 161,828 20 – Attached - 1,001 to <1,201 Unit 1,609.00 1,609.00 0 21 – Attached - Less than 1,001 Unit 1,506.00 1,506.00 27,108 22 – Non-Residential Property Acre 26,240.00 26,240.00 0 $1,466,948
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;
295
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 2023-2024 FY 2023-2024 FY 2023-2024 1 – Detached Residential Subdivision
2 – Attached Residential Subdivision
Unit
Unit
$893.01
855.12
$590.00
565.00
$227,740
124,300
3 – Non-Residential Property Acre 9,330.57 6,240.00 0
$352,040
296
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. 297
298
City of Fontana
Action Report
City Council Meeting
8353 Sierra Avenue
Fontana, CA 92335
File #: 21-2345 Agenda Date: 7/25/2023
Agenda #: AA. Category: Consent Calendar
FROM:

Finance
SUBJECT:

Levy of a Special Tax in Community Facilities District No. 95 (Summit @ Rosena Phase 2) for Fiscal Year 2023-2024.

RECOMMENDATION:

Adopt Resolution No. 2023-076, Authorizing the Levy of Special Tax in Community Facilities District No. 95 (Summit @ Rosena Phase 2) for Fiscal Year 2023-2024.

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

DISCUSSION:

Community Facilities District No 95 (Summit @ Rosena Phase 2) was established by Resolution No. 2019-055 on April 23, 2019, to finance public facilities and to pay annual landscape and lighting costs for the district. In the future, the District will issue a maximum of $11,000,000 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 set forth in Ordinance No. 1804 approved and adopted by the City Council on May 14, 2019.

The proposed special tax rates for Fiscal Year 2023-2024 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 7/19/2023
powered by Legistar™299
File #: 21-2345 Agenda Date: 7/25/2023
Agenda #: AA. Category: Consent Calendar
The City Treasurer has reviewed and supports this action.

FISCAL IMPACT:

The proposed Fiscal Year 2023-2024 special tax rates are the same as the prior year and will generate approximately $835,044; $672,844 for public facility expenses and $162,200 for landscape and lighting maintenance costs.

MOTION:

Approve staff recommendation.

City of Fontana Page 2 of 2 Printed on 7/19/2023
powered by Legistar™300

Page 1 of 3 ends

RESOLUTION NO. 2023-

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 2023-2024.

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 desires to establish the specific rate of the special tax to be collected for Fiscal Year 2023-2024.

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 2023-2024 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 25th day of July, 2023.

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
303
Schedule 1
Special Tax Allocation - Costs to be Allocated
Fiscal Year 2023-2024
Principal Payment 09/2023 $ 155,000 Bond Service Funds Available $ 323,974 Interest Payment 09/2023 208,978 Proposed Special Tax Levy 672,844 Interest Payment 03/2024 205,103 Allowance for Delinquencies (20,185) Principal Payment 09/2024 160,000
Interest Payment 09/2024 205,103
Administration Costs 42,448
Total Costs $ 976,633 Available Funds $ 976,633
Schedule 2
Proposed Special Tax Rates for Fiscal Year 2023-2024
(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 1,401 to <1,601 2,185.00 590.00 2,775.00
15 – Detached Less than 1,401 2,163.00 590.00 2,753.00
16 – Attached 1,801 or Greater 2,320.00 565.00 2,885.00 17 – Attached 1,601 to <1,801 2,193.00 565.00 2,758.00
18 – Attached 1,401 to <1,601 2,059.00 565.00 2,624.00
19 – Attached 1,201 to <1,401 1,759.00 565.00 2,324.00
20 – Attached 1,001 to <1,201 1,609.00 565.00 2,174.00
21 – Attached Less than 1,001 1,506.00 565.00 2,071.00
22 - Non-Residential 24,510.00 6,240.00 30,750.00
Total Proposed Levy $ 672,844 $ 162,200 $ 835,044
Exhibit "A"
City of Fontana
Community Facilities District No. 95
Summit @ Rosena Phase 2
304
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 43,500 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 39,012 3,251 39,012 3,251 0% 12 – Detached 1,801 to <2,001 66,792 3,036 66,792 3,036 0% 13 – Detached 1,601 to <1,801 87,510 2,917 87,510 2,917 0% 14 – Detached 1,401 to <1,601 44,400 2,775 44,400 2,775 0% 15 – Detached Less than 1,401 - 2,753 - 2,753 0%
16 – Attached 1,801 or Greater 57,700 2,885 57,700 2,885 0% 17 – Attached 1,601 to <1,801 55,160 2,758 55,160 2,758 0% 18 – Attached 1,401 to <1,601 - 2,624 - 2,624 0%
19 – Attached 1,201 to <1,401 139,440 2,324 139,440 2,324 0% 20 – Attached 1,001 to <1,201 - 2,174 - 2,174 0%
21 – Attached Less than 1,001 41,420 2,071 41,420 2,071 0% 22 - Non-Residential - 30,750 - 30,750 0%
$ 835,044 $ 835,044
FY 2022 - 2023 FY 2023 - 2024
305
B-1
EXHIBIT “B”

CITY OF FONTANA
COMMUNITY FACILITIES DISTRICT NO. 95
(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. 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 2023-2024 shall be as follows.
306
B-2
I. SPECIAL TAXES FOR PUBLIC IMPROVEMENTS:

Assigned Actual Tax
Special Tax Tax Rate Amount
Land Use Class (square feet) Unit FY 2023-2024 FY 2023-2024 FY 2023-2024 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 2,059.00 2,059.00 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 24,510.00 24,510.00 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;
307
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 2023-2024 FY 2023-2024 FY 2023-2024 1 – Detached Residential Subdivision
2 – Attached Residential Subdivision
Unit
Unit
$893.01
855.12
$590.00
565.00
$94,400
67,800
3 – Non-Residential Property Acre 8,919.24 5,880.00 0
$162,200
308
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. 309
310
City of Fontana
Action Report
City Council Meeting
8353 Sierra Avenue
Fontana, CA 92335
File #: 21-2346 Agenda Date: 7/25/2023
Agenda #: AB. Category: Consent Calendar
FROM:

Finance
SUBJECT:

Levy of a Special Tax in Community Facilities District No. 100 (Victoria) for Fiscal Year 2023-2024.

RECOMMENDATION:

Adopt Resolution No. 2023-077, Authorizing the Levy of Special Tax in Community Facilities District No. 100 (Victoria) for Fiscal Year 2023-2024.

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

DISCUSSION:

Community Facilities District No 100 (Victoria) was established by Resolution No. 2020-157 on December 8, 2020, 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 $8,000,000 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. 1859 approved and adopted by the City Council on January 12, 2021.

The proposed special tax rates for Fiscal Year 2023-2024 were developed according to the Rate and Method of Apportionment (Exhibit B) and are the same as prior year.

City of Fontana Page 1 of 2 Printed on 7/19/2023
powered by Legistar™311
File #: 21-2346 Agenda Date: 7/25/2023
Agenda #: AB. Category: Consent Calendar
The City Treasurer has reviewed and supports this action.

FISCAL IMPACT:

The proposed Fiscal Year 2023-2024 special tax rates are the same as the prior year and will generate approximately $378,028; $295,038 for public facility expenses and $82,990 for landscape and lighting maintenance costs.

MOTION:

Approve staff recommendation.

City of Fontana Page 2 of 2 Printed on 7/19/2023
powered by Legistar™312

Page 1 of 3 ends

RESOLUTION NO. 2023-

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

CALIFORNIA, AUTHORIZING THE LEVY OF A SPECIAL TAX WITHIN COMMUNITY FACILITIES DISTRICT NO. 100 (VICTORIA) FOR FISCAL YEAR 2023-2024.

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. 100; and
WHEREAS, on December 8, 2020, Community Facilities District No. 100 (Victoria) Special Tax Bonds, were approved for the acquisition of the improvements in Tract 20239; 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 desires to establish the specific rate of the special tax to be collected for Fiscal Year 2023-2024.

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 2023-2024 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 25th day of July, 2023.

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
315
Schedule 1
Special Tax Allocation - Costs to be Allocated
Fiscal Year 2023-2024
Pay As You Go Facilities $ 281,087 Bond Service Funds Available $ - Administration Costs 5,100 Proposed Special Tax Levy 295,038 Allowance for Delinquencies (8,851)
Total Costs $ 286,187 Available Funds $ 286,187
Schedule 2
Proposed Special Tax Rates for Fiscal Year 2023-2024
(Special Tax A and Special Tax B)
Tax Classification Total Special
(Land Use) Special Tax A Special Tax B Tax Rate
1 – Alley Load Product $ 2,348.00 $ 430.00 $ 2,778.00
2 – Cluster Product 2,229.00 430.00 2,659.00
3 – Non-Residential Property 31,660.00 5,980.00 37,640.00 Undeveloped Property - 430.00 430.00
Total Proposed Levy $ 295,038 $ 82,990 $ 378,028
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 – Alley Load Product $ 111,120 $ 2,778.00 $ 175,014 $ 2,778.00 0% 2 – Cluster Product 124,832 2,656.00 175,494 2,659.00 0% 3 – Non-Residential Property - 32,090.00 - 37,640.00 17% Undeveloped Property 45,580 430.00 27,520 430.00 0%
$ 281,532 $ 378,028
Exhibit "A"
City of Fontana
Community Facilities District No. 100
Victoria
FY 2022 - 2023 FY 2023 - 2024
316
B-1
EXHIBIT “B”

CITY OF FONTANA
COMMUNITY FACILITIES DISTRICT NO. 100
(VICTORIA)

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. 100 (Victoria) (“CFD No. 100”) and collected each fiscal year commencing in Fiscal Year 2022-2023, 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. 100, 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 2023-2024 shall be as follows.
317
B-2
I. SPECIAL TAXES FOR PUBLIC IMPROVEMENTS:

Assigned Actual Tax
Special Tax Tax Rate Amount
Land Use Class (square feet) Unit FY 2023-2024 FY 2023-2024 FY 2023-2024 1 – Alley Load Product Unit $2,348.00 $2,348.00 $147,924 2 – Cluster Product Unit 2,229.00 2,229.00 147,114
3 – Non-Residential Property Unit 31,660.00 31,660.00 0 $295,038
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 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 318
B-3
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. 100 Bonds have already been issued or the Council has covenanted that it shall not issue any additional CFD No. 100 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. 100 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 2023-2024 FY 2023-2024 FY 2023-2024 1 – Detached Residential Subdivision
2 – Non-Residential Property
Unit
Unit
$636.72
8,850.57
$430.00
5,980.00
$82,990
0 $82,990
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 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 319
B-4
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. 320
321
City of Fontana
Action Report
City Council Meeting
8353 Sierra Avenue
Fontana, CA 92335
File #: 21-2347 Agenda Date: 7/25/2023
Agenda #: AC. Category: Consent Calendar
FROM:

Finance
SUBJECT:

Levy of a Special Tax in Community Facilities District No. 106 (Mountainview) for Fiscal Year 2023- 2024.

RECOMMENDATION:

Adopt Resolution No. 2023-078, Authorizing the Levy of Special Tax in Community Facilities District No.106 (Mountainview) for Fiscal Year 2023-2024.

COUNCIL GOALS:
· Practice sound fiscal management by fully funding liabilities and reserves. · 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 2023-2024 were developed according to the Rate and Method of Apportionment (Exhibit B) and are the same as prior year.

City of Fontana Page 1 of 2 Printed on 7/19/2023
powered by Legistar™322
File #: 21-2347 Agenda Date: 7/25/2023
Agenda #: AC. Category: Consent Calendar
The City Treasurer has reviewed and supports this action.

FISCAL IMPACT:

The proposed Fiscal Year 2023-2024 special tax rates are the same as the prior year and will generate approximately $619,540; $527,500 for public facility expenses and $92,040 for landscape and lighting maintenance costs.

MOTION:

Approve staff recommendation.

City of Fontana Page 2 of 2 Printed on 7/19/2023
powered by Legistar™323

Page 1 of 3 ends

RESOLUTION NO. 2023-

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 2023-2024.

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 desires to establish the specific rate of the special tax to be collected for Fiscal Year 2023-2024.

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 2023-2024 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 25th day of July, 2023.

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
326
Schedule 1
Special Tax Allocation - Costs to be Allocated
Fiscal Year 2023-2024
Principal Payment 09/2023 $ 110,000 Bond Service Funds Available $ 239,038 Interest Payment 09/2023 160,138 Proposed Special Tax Levy 527,500 Interest Payment 03/2024 157,388 Allowance for Delinquencies (15,825) Principal Payment 09/2024 125,000
Interest Payment 09/2024 157,388
Administration Costs 40,800
Total Costs $ 750,713 Available Funds $ 750,713
Schedule 2
Proposed Special Tax Rates for Fiscal Year 2023-2024
(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 $ 527,500 $ 92,040 $ 619,540
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 $ 84,160 $ 4,208.00 $ 84,160 $ 4,208.00 0% 2 – 2,550 to less than 2,700 132,384 4,137.00 140,658 4,137.00 0% 3 – 2,400 to less than 2,550 102,275 4,091.00 110,457 4,091.00 0% 4 – 2,250 to less than 2,400 - 4,024.00 - 4,024.00 0%
5 – 2,100 to less than 2,250 110,796 3,957.00 110,796 3,957.00 0% 6 – 1,950 to less than 2,100 - 3,866.00 - 3,866.00 0%
7 – 1,800 to less than 1,950 90,600 3,775.00 90,600 3,775.00 0% 8 – 1,650 to less than 1,800 - 3,689.00 - 3,689.00 0%
9 – 1,500 to less than 1,650 75,663 3,603.00 82,869 3,603.00 0% 10 – Less than 1,500 - 3,574.00 - 3,574.00 0%
11 – Non-Residential Property - 29,600.00 - 29,600.00 0% Undeveloped Property 3,540 590.00 - - $ 599,418 $ 619,540 Exhibit "A"
City of Fontana
Community Facilities District No. 106
Mountainview
FY 2022 - 2023 FY 2023 - 2024
327
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 2023-2024 shall be as follows.
328
B-2
I. SPECIAL TAXES FOR PUBLIC IMPROVEMENTS:

Assigned Actual Tax
Special Tax Tax Rate Amount
Land Use Class (square feet) Unit FY 2023-2024 FY 2023-2024 FY 2023-2024 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 3,547.00 120,598 3 – 2,400 to less than 2,550 Unit 3,501.00 3,501.00 94,527 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 69,299 10 – Less than 1,500 Unit 2,984.00 2,984.00 0
11 – Non-Residential Property Acre 25,180.00 25,180.00 0 $527,500
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;
329
B-3
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. 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 2023-2024 FY 2023-2024 FY 2023-2024 1 – Detached Residential Subdivision
2 – Non-Residential Property
Unit
Unit
$613.84
4,598.57
$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
330
B-4
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 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 #: 21-2349 Agenda Date: 7/25/2023
Agenda #: AD. Category: Consent Calendar
FROM:

Finance
SUBJECT:

Levy of a Special Tax in Community Facilities District No. 1 (Southridge Village) for Fiscal Year 2023- 2024.

RECOMMENDATION:

Adopt Resolution No. 2023-079, Authorizing the Levy of a Special Tax in Community Facilities District No. 1 (Southridge) for Fiscal Year 2023-2024.

COUNCIL GOALS:
· 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 2023-2024 maximum special tax rate for the District is $1,052.82 per equivalent dwelling unit. This reflects a 4.9% ($49.43) increase over the prior fiscal year as the annual increase in CPI was 4.9%. The actual tax will increase by 2% ($15.34) to $782.38.

It is projected that the revenues generated by the actual tax of $782.38 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.

A listing of the parcels and the related specific tax for each parcel is available for viewing in the City City of Fontana Page 1 of 2 Printed on 7/20/2023
powered by Legistar™333
File #: 21-2349 Agenda Date: 7/25/2023
Agenda #: AD. 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 $782.38 per dwelling unit will generate approximately $5.8 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.

City of Fontana Page 2 of 2 Printed on 7/20/2023
powered by Legistar™334

Page 1 of 3 ends

RESOLUTION NO. 2023-

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 2023-2024.

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 desire to establish the maximum special tax and the actual rate of the special tax to be collected for Fiscal Year 2023-2024; and
WHEREAS, City funds are not available to pay for police protection, fire protection, and the operation and maintenance of parks and parkways in the District during Fiscal Year 2023-2024.

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 2023-2024 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 and Fifty Two ($1,052.82) for Fiscal Year 2023- 2024. The actual tax amount increase by 2% over the prior fiscal year to $782.38.
335
Resolution No. 2023-

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, the same rate as provided in subparagraph (a), shall apply 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 25
th day of July 2023.

READ AND APPROVED AS TO LEGAL FORM:

City Attorney
I, Germaine Key, City Clerk of the City of Fontana, 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 25
th day of July 2023, 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
337
Services Authorized Total Per Unit %
Police Services $ 1,722,466 $ 232.43 30%
Fire Protection 1,055,661 142.45 18%
Landscaping 3,621,870 488.73 62%
Delinquency Allowance 115,960 15.65 2%
Excess Cash Balance (717,935) (96.88) -12%
Total $ 5,798,023 $782.38 100.00%
Fiscal Year 2023-2024
Exhibit A
City of Fontana
Community Facilities District No. 1
Southridge Village
Special Tax Allocation - Costs to be Allocated
338
339
City of Fontana
Action Report
City Council Meeting
8353 Sierra Avenue
Fontana, CA 92335
File #: 21-2350 Agenda Date: 7/25/2023
Agenda #: AE. Category: Consent Calendar
FROM:

Finance
SUBJECT:

Levy of a Special Tax in Community Facilities District No. 99 (The Retreat) for Fiscal Year 2023-2024.

RECOMMENDATION:

Adopt Resolution No. 2023-080, Authorizing the Levy of Special Tax in Community Facilities District No. 99 (The Retreat) for Fiscal Year 2023-2024.

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

DISCUSSION:

Community Facilities District No 99 (The Retreat) was established by Resolution No. 2020-082 on July 14, 2020, 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 $4,630,000 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. 1844 approved and adopted by the City Council on July 28, 2020.

The proposed special tax rates for Fiscal Year 2023-2024 were developed according to the Rate and Method of Apportionment (Exhibit B).

The City Treasurer has reviewed and supports this action.

City of Fontana Page 1 of 2 Printed on 7/20/2023
powered by Legistar™340
File #: 21-2350 Agenda Date: 7/25/2023
Agenda #: AE. Category: Consent Calendar
FISCAL IMPACT:

The proposed Fiscal Year 2023-2024 special tax rates are the same as the prior year and will generate approximately $384,661 for public facility expense.

MOTION:

Approve staff recommendation.

City of Fontana Page 2 of 2 Printed on 7/20/2023
powered by Legistar™341

Page 1 of 3 ends

RESOLUTION NO. 2023-

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

CALIFORNIA, AUTHORIZING THE LEVY OF A SPECIAL TAX WITHIN COMMUNITY FACILITIES DISTRICT NO. 99 (THE RETREAT) FOR
FISCAL YEAR 2023-2024.

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. 99; and
WHEREAS, on July 14, 2020, Community Facilities District No. 99 (The Retreat) Special Tax Bonds, were approved for the acquisition of the improvements in Tract 20228; 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 desires to establish the specific rate of the special tax to be collected for Fiscal Year 2023-2024.

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 2023-2024 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 25th day of July, 2023.

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
344
Schedule 1
Special Tax Allocation - Costs to be Allocated
Fiscal Year 2023-2024
Principal Payment 09/2023 $ - Bond Service Funds Available $ 49,115 Interest Payment 09/2023 70,736 Proposed Special Tax Levy 384,661 Interest Payment 03/2024 115,750 Allowance for Delinquencies (11,540) Principal Payment 09/2024 80,000
Interest Payment 09/2024 115,750
Administration Costs 40,000
Total Costs $ 422,236 Available Funds $ 422,236
Schedule 2
Proposed Special Tax Rates for Fiscal Year 2023-2024
Tax Classification
(Land Use) Special Tax Rate
1 – Detached 2,000 or Greater $ 63,644 $ 2,273.00
2 – Detached 1,850 to <2,000 84,740 2,230.00
3 – Detached 1,700 to <1,850 61,236 2,187.00
4 – Detached Less than 1,700 - 2,151.00
5 – Attached 1,850 or Greater 68,324 2,204.00
6 – Attached 1,700 to <1,850 38,960 1,948.00
7 – Attached 1,550 to <1,700 16,425 1,825.00
8 – Attached 1,400 to <1,550 - 1,552.00
9 – Attached 1,250 to <1,400 29,678 1,349.00
10 – Attached Less than 1,250 21,654 1,203.00
11 - Non-Residential - 67,080.00
$ 384,661
Exhibit A
City of Fontana
Community Facilities District No. 99
The Retreat
FY 2023 - 2024
345
B-1
EXHIBIT “B”

CITY OF FONTANA
COMMUNITY FACILITIES DISTRICT NO. 99
(THE RETREAT)

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. 99 (The Retreat) (“CFD No. 99”) and collected each fiscal year commencing in Fiscal Year 2022-2023, 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. 99, 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 2023-2024 shall be as follows.

Assigned Actual Tax
Special Tax Tax Rate Amount
Land Use Class (square feet) Unit FY 2023-2024 FY 2023-2024 FY 2023-2024 1 – Detached 2,000 or Greater Unit $2,273.00 $2,273.00 $63,644 2 – Detached 1,850 to <2,000 Unit 2,230.00 2,230.00 84,740 3 – Detached 1,700 to <1,850 Unit 2,187.00 2,187.00 61,236 4 – Detached Less than 1,700 Unit 2,151.00 2,151.00 0
5 – Attached 1,850 or Greater Unit 2,204.00 2,204.00 68,324 6 – Attached 1,700 to <1,850 Unit 1,948.00 1,948.00 38,960 7 – Attached 1,550 to <1,700 Unit 1,825.00 1,825.00 16,425 8 – Attached 1,400 to <1,550 Unit 1,552.00 1,552.00 0
9 – Attached 1,250 to <1,400 Unit 1,349.00 1,349.00 29,678 10 – Attached Less than 1,250 Unit 1,203.00 1,203.00 21,654 11 - Non-Residential Acre 67,080.00 67,080.00 0
$384,661
346
B-2
Method of Apportionment of the Special Tax
Commencing with Fiscal year 2020-2021, and for each following Fiscal Year, the CFD Administrator shall determine the Special Tax Requirement and shall provide for the levy of the Special Tax each Fiscal Year as follows:

First: The Special Tax shall be levied on each Assessor’s Parcel of Developed Property in an amount equal to 100% of the applicable Assigned Special Tax; Second: If additional monies are needed to satisfy the Special Tax Requirement after the first step has been completed, the Special Tax shall be levied Proportionately on each Assessor’s Parcel of Undeveloped Property at up to 100% of the Maximum Special Tax for Undeveloped Property; Third: additional monies are needed to satisfy the Special Tax Requirement after the first two steps have been completed, then the levy of the Special Tax on each Assessor’s Parcel of Developed Property whose Maximum Special Tax is determined through the application of the Backup Special Tax shall be increased in equal percentages from the Assigned Special Tax up to the Maximum Special Tax for each such Assessor’s Parcel;
Fourth: If additional monies are needed to satisfy the Special Tax Requirement after the first three steps have been completed, then the Special Tax shall be levied Proportionately on each Assessor’s Parcel of Taxable Public Property and Taxable Property Owner Association Property at up to 100% of the Maximum Special Tax for Taxable Public Property and Taxable Property Owner Association Property, as needed to satisfy the Special Tax Requirement; Notwithstanding the above, the CFD Administrator shall, in any Fiscal Year, calculate a levy Proportionately less than 100% of the Assigned Special Tax in step one (above), when (i) the CFD Administrator is no longer required to provide for the levy of the Special Tax pursuant to steps two through four above in order to meet the Special Tax Requirement; and (ii) all authorized CFD No. 99 Bonds have already been issued or the Council has covenanted that it shall not issue any additional CFD No. 99 Bonds (except refunding bonds) to be supported by the Special Tax.

Further notwithstanding the above, under no circumstances shall the Special Tax levied in any Fiscal Year against any Assessor’s Parcel of Residential Property for which an occupancy permit for private residential use has been issued (in accordance with Section 53321(d)(3) of the California Government Code), be increased as a consequence of delinquency or default by the owner of any other Assessor’s Parcel within CFD No. 99 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 Special Tax on Residential Property is limited by the provision in the previous sentence, the levy of the Special Tax on each Assessor’s Parcel of Non-Residential Property shall 347
B-3
continue in equal percentages up to 100% of the applicable Maximum Special Tax.
348
349
City of Fontana
Action Report
City Council Meeting
8353 Sierra Avenue
Fontana, CA 92335
File #: 21-2351 Agenda Date: 7/25/2023
Agenda #: AF. Category: Consent Calendar
FROM:

Finance
SUBJECT:

Levy of a Special Tax in Community Facilities District No. 107 (Highland) for Fiscal Year 2023-2024.

RECOMMENDATION:

Adopt Resolution No. 2023-081, Authorizing the Levy of Special Tax in Community Facilities District No.107 (Highland) for Fiscal Year 2023-2024.

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

DISCUSSION:

Community Facilities District No 107 (Highland) was established by Resolution No. 2021-112 on October 26, 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. 1875 approved and adopted by the City Council on November 9, 2021.

The proposed special tax rates for Fiscal Year 2023-2024 were developed according to the Rate and Method of Apportionment (Exhibit B).

City of Fontana Page 1 of 2 Printed on 7/20/2023
powered by Legistar™350
File #: 21-2351 Agenda Date: 7/25/2023
Agenda #: AF. Category: Consent Calendar
The City Treasurer has reviewed and supports this action.

FISCAL IMPACT:

The proposed Fiscal Year 2023-2024 special tax rates are the same as the prior year and will generate approximately $147,768; $132,102 for public facility expenses and $15,666 for landscape and lighting maintenance costs.

MOTION:

Approve staff recommendation.

City of Fontana Page 2 of 2 Printed on 7/20/2023
powered by Legistar™351

Page 1 of 3 ends

RESOLUTION NO. 2023-

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

CALIFORNIA, AUTHORIZING THE LEVY OF A SPECIAL TAX WITHIN COMMUNITY FACILITIES DISTRICT NO. 107 (HIGHLAND) FOR
FISCAL YEAR 2023-2024.

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. 107; and
WHEREAS, on October 26, 2021, Community Facilities District No. 107 (Highland) Special Tax Bonds, were approved for the acquisition of the improvements in Tract 20349 and 20297; 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 desires to establish the specific rate of the special tax to be collected for Fiscal Year 2023-2024.

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 2023-2024 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 25th day of July, 2023.

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
354
Schedule 1
Special Tax Allocation - Costs to be Allocated
Fiscal Year 2023-2024
Pay As You Go Facilities 123,039 $ Bond Service Funds Available - $ Administration Costs 5,100 Proposed Special Tax Levy 132,102 Allowance for Delinquencies (3,963)
Total Costs $ 128,139 Available Funds $ 128,139
Schedule 2
Proposed Special Tax Rates for Fiscal Year 2023-2024
(Special Tax A and Special Tax B)
Total Special
Residential Floor Area (sq ft) Special Tax A Special Tax B Tax Rate 1 – 2,150 or Greater 3,321.00 $ 373.00 $ 3,694.00 $
2 – 2,000 to less than 2,150 3,290.00 373.00 3,663.00
3 – 1,850 to less than 2,000 3,183.00 373.00 3,556.00
4 – 1,700 to less than 1,850 3,125.00 373.00 3,498.00
5 – 1,550 to less than 1,700 3,072.00 373.00 3,445.00
6 – 1,400 to less than 1,550 2,938.00 373.00 3,311.00
7 – Less than 1,400 2,832.00 373.00 3,205.00
8 – Non-Residential Property 100,540.00 11,940.00 112,480.00 Undeveloped Property - - -
Total Proposed Levy 132,102 $ 15,666 $ 147,768 $
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 – 2,150 or Greater - $ 3,694.00 $ - $ 3,694.00 $ 0%
2 – 2,000 to less than 2,150 - 3,663.00 32,967 3,663.00 0% 3 – 1,850 to less than 2,000 - 3,556.00 46,228 3,556.00 0% 4 – 1,700 to less than 1,850 - 3,498.00 31,482 3,498.00 0% 5 – 1,550 to less than 1,700 - 3,445.00 17,225 3,445.00 0% 6 – 1,400 to less than 1,550 - 3,311.00 19,866 3,311.00 0% 7 – Less than 1,400 - 3,205.00 - 3,205.00 0%
8 – Non-Residential Property - 112,480.00 - 112,480.00 0% Undeveloped Property 39,911 373.00 - - -100%
$ 39,911 $ 147,768
Exhibit "A"
City of Fontana
Community Facilities District No. 107
Highland
FY 2022 - 2023 FY 2023 - 2024
355
B-1
EXHIBIT “B”

CITY OF FONTANA
COMMUNITY FACILITIES DISTRICT NO. 107
(HIGHLAND)

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. 107 (Highland) (“CFD No. 107”) and collected each fiscal year commencing in Fiscal Year 2022-2023, 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. 107, 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 2023-2024 shall be as follows.
356
B-2
I. SPECIAL TAXES FOR PUBLIC IMPROVEMENTS:

Assigned Actual Tax
Special Tax Tax Rate Amount
Land Use Class (square feet) Unit FY 2023-2024 FY 2023-2024 FY 2023-2024 1 – 2,150 or Greater Unit $3,321.00 $3,321.00 $0
2 – 2,000 to less than 2,150 Unit 3,290.00 3,290.00 29,610 3 – 1,850 to less than 2,000 Unit 3,183.00 3,183.00 41,379 4 – 1,700 to less than 1,850 Unit 3,125.00 3,125.00 28,125 5 – 1,550 to less than 1,700 Unit 3,072.00 3,072.00 15,360 6 – 1,400 to less than 1,550 Unit 2,938.00 2,938.00 17,628 7 – Less than 1,400 Unit 2,832.00 2,832.00 0
8 – Non-Residential Property Acre 100,540.00 100,540.00 0 $132,102
Method of Apportionment of Special Tax A
Commencing with Fiscal year 2022-2023 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 and Taxable Property Owner Association Property at up to 100% of the Maximum Facilities Special Tax for Taxable Public Property and Taxable 357
B-3
Property Owner Association 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. 107 Bonds have already been issued or the Council has covenanted that it shall not issue any additional CFD No. 107 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 in any Fiscal Year against any Assessor’s Parcel of Residential Property for which an occupancy permit for private residential use has been issued (in accordance with Section 53321(d)(3) of the California Government Code), be increased as a consequence of delinquency or default by the owner of any other Assessor’s Parcel within CFD No. 107 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 2023-2024 FY 2023-2024 FY 2023-2024 1 – Final Residential Subdivision
2 – Non-Residential Property
Unit
Acre
$541.01
17,322.66
$373.00
11,940.00
$15,666
0 $15,666
On each July 1, commencing on July 1, 2022, the Maximum Services Special Tax shall be increased by an amount equal to two percent (2%) of the amount in effect for the previous Fiscal Year.

Method of Apportionment of Special Tax B
Commencing with Fiscal Year 2022-2023 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:
358
B-4
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. 359
360
City of Fontana
Action Report
City Council Meeting
8353 Sierra Avenue
Fontana, CA 92335
File #: 21-2352 Agenda Date: 7/25/2023
Agenda #: AG. Category: Consent Calendar
FROM:

Finance
SUBJECT:

Levy of a Special Tax in Community Facilities District No. 109 (Narra Hills) for Fiscal Year 2023-2024.

RECOMMENDATION:

Adopt Resolution No. 2023-082, Authorizing the Levy of Special Tax in Community Facilities District No. 109 (Narra Hills) for Fiscal Year 2023-2024.

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

DISCUSSION:

Community Facilities District No 109 (Narra Hills) was established by Resolution No. 2022-047 on June 14, 2022, 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 $36,185,000 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. 1893 approved and adopted by the City Council on June 28, 2022.

The proposed special tax rates for Fiscal Year 2023-2024 were developed according to the Rate and Method of Apportionment (Exhibit B).

City of Fontana Page 1 of 2 Printed on 7/20/2023
powered by Legistar™361
File #: 21-2352 Agenda Date: 7/25/2023
Agenda #: AG. Category: Consent Calendar
The City Treasurer has reviewed and supports this action.

FISCAL IMPACT:

The proposed Fiscal Year 2023-2024 special tax rates are the same as the prior year and will generate approximately $421,547; $375,939 for public facility expenses and $45,608 for landscape and lighting maintenance costs.

MOTION:

Approve staff recommendation.

City of Fontana Page 2 of 2 Printed on 7/20/2023
powered by Legistar™362

Page 1 of 3 ends

Fontana City CouncilJuly 25, 2023

Fontana City Council
July 25, 2023