Fontana City Council
July 22, 2025

Schedule 1
Special Tax Allocation - Costs to be Allocated
Fiscal Year 2025-2026
Principal Payment 09/2025 170,000$ Bond Service Funds Available 332,558$ Interest Payment 09/2025 122,784 Proposed Special Tax Levy 481,246 Administration Costs (2025) 45,947 Allowance for Delinquencies (14,437) Interest Payment 03/2026 119,384
Principal Payment 09/2026 175,000
Interest Payment 09/2026 119,384
Administration Costs (2026) 46,866
Total Costs 799,366$ Available Funds 799,366$
Schedule 2
Proposed Special Tax Rates for Fiscal Year 2025-2026
(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$ 617.49$ 3,540.64$
2- 2,750 to 2,950 sq ft 2,837.65 617.49 3,455.14
3- 2,550 to 2,750 sq ft 2,752.15 617.49 3,369.64
4- 2,350 to 2,550 sq ft 2,549.80 617.49 3,167.29
5- 2,150 to 2,350 sq ft 2,398.75 617.49 3,016.24
6- 1,950 to 2,150 sq ft 2,247.70 617.49 2,865.19
7- <1,950 sq ft 2,175.50 617.49 2,792.99
8 - Non-Residential 24,312.40 5,868.94 30,181.34
Total Proposed Levy 481,246$ 123,498$ 604,744$
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 -$ 3,484.50$ -$ 3,540.64$ 2%
2- 2,750 to 2,950 sq ft - 3,399.00 - 3,455.14 2%
3- 2,550 to 2,750 sq ft 132,540 3,313.50 134,786 3,369.64 2% 4- 2,350 to 2,550 sq ft 108,890 3,111.15 110,855 3,167.29 2% 5- 2,150 to 2,350 sq ft 103,604 2,960.10 105,568 3,016.24 2% 6- 1,950 to 2,150 sq ft 84,272 2,809.05 85,956 2,865.19 2% 7- <1,950 sq ft 164,211 2,736.85 167,579 2,792.99 2%
8 - Non-Residential - 29,647.80 - 30,181.34 2%
593,516$ 604,744$
Exhibit "A"
City of Fontana
Community Facilities District No. 81
Gabriella
FY 2024 - 2025 FY 2025 - 2026 Percent Rate
Change