Fontana City Council
July 22, 2025

Schedule 1
Special Tax Allocation - Costs to be Allocated
Fiscal Year 2025-2026
Principal Payment 09/2025 480,000$ Bond Service Funds Available 865,947$ Interest Payment 09/2025 414,600 Proposed Special Tax Levy 1,492,762 Administration Costs (2025) 54,122 Allowance for Delinquencies (44,783) Interest Payment 03/2026 405,000
Principal Payment 09/2026 500,000
Interest Payment 09/2026 405,000
Administration Costs (2026) 55,204
Total Costs 2,313,926$ Available Funds 2,313,926$
Schedule 2
Proposed Special Tax Rates for Fiscal Year 2025-2026
(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$ 736.45$ 3,791.45$
2- 3,451 to less than 3,651 3,005.00 736.45 3,741.45
3- 3,251 to less than 3,451 2,954.00 736.45 3,690.45
4- 3,051 to less than 3,251 2,903.00 736.45 3,639.45
5- 2,851 to less than 3,251 2,784.00 736.45 3,520.45
6- 2,651 to less than 2,851 2,700.00 736.45 3,436.45
7- 2,451 to less than 2,651 2,632.00 736.45 3,368.45
8- 2,251 to less than 2,451 2,531.00 736.45 3,267.45
9- 2,051 to less than 2,251 2,450.00 736.45 3,186.45
10- 1,851 to less than 2,051 2,314.00 736.45 3,050.45
11- 1,651 to less than 1,851 2,192.00 736.45 2,928.45
12- 1,451 to less than 1,651 2,087.00 736.45 2,823.45
13- Less than 1,451 2,036.00 736.45 2,772.45
14- Non-Residential Property 21,320.00 6,118.20 27,438.20 Total Proposed Levy 1,492,762$ 430,823$ 1,923,585$
Schedule 3
Comparison of Special Tax Levy and Rates for Fiscal Years 2024-2025 and 2025-2026 (Special Tax A and Special Tax B)
Tax Classification
(Land Use) Special Tax Rate Special Tax Rate
1- 3,651 or Greater 223,696 3,791.45$ 223,696 3,791.45$ 0% 2- 3,451 to less than 3,651 - 3,741.45 - 3,741.45 0%
3- 3,251 to less than 3,451 - 3,690.45 - 3,690.45 0%
4- 3,051 to less than 3,251 123,741 3,639.45 123,741 3,639.45 0% 5- 2,851 to less than 3,251 176,023 3,520.45 176,023 3,520.45 0% 6- 2,651 to less than 2,851 175,259 3,436.45 175,259 3,436.45 0% 7- 2,451 to less than 2,651 185,265 3,368.45 185,265 3,368.45 0% 8- 2,251 to less than 2,451 316,943 3,267.45 316,943 3,267.45 0% 9- 2,051 to less than 2,251 98,780 3,186.45 98,780 3,186.45 0% 10- 1,851 to less than 2,051 369,104 3,050.45 369,104 3,050.45 0% 11- 1,651 to less than 1,851 254,775 2,928.45 254,775 2,928.45 0% 12- 1,451 to less than 1,651 - 2,823.45 - 2,823.45 0%
13- Less than 1,451 - 2,772.45 - 2,772.45 0%
14- Non-Residential Property - 27,438.20 - 27,438.20 0% 1,923,585$ 1,923,585$
Exhibit "A"
City of Fontana
Community Facilities District No. 85
The Meadows
FY 2024 - 2025 FY 2025 - 2026 Percent Rate
Change