Fontana City Council
July 22, 2025

Schedule 1
Special Tax Allocation - Costs to be Allocated
Fiscal Year 2025-2026
Principal Payment 09/2025 115,000$ Bond Service Funds Available 237,908$ Interest Payment 09/2025 83,272 Proposed Special Tax Levy 342,955 Administration Costs (2025) 44,163 Allowance for Delinquencies (10,289) Interest Payment 03/2026 81,547
Principal Payment 09/2026 120,000
Interest Payment 09/2026 81,547
Administration Costs (2026) 45,046
Total Costs 570,575$ Available Funds 570,575$
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- 2,900 or Greater 3,706.56$ 663.06$ 4,369.62$
2- 2,700 to less than 2,900 3,582.72 663.06 4,245.78
3- 2,500 to less than 2,700 3,527.04 663.06 4,190.10
4- 2,300 to less than 2,500 3,382.08 663.06 4,045.14
5- 2,100 to less than 2,300 3,287.04 663.06 3,950.10
6- 1,900 to less than 2,100 3,159.36 663.06 3,822.42
7- 1,700 to less than 1,900 2,961.60 663.06 3,624.66
8- Less than 1,700 2,899.20 663.06 3,562.26
9- Non-Residential Property 26,572.80 - 26,572.80
Total Proposed Levy 342,955$ 67,632$ 410,587$
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 -$ 4,350.31$ -$ 4,369.62$ 0%
2- 2,700 to less than 2,900 - 4,226.47 - 4,245.78 0%
3- 2,500 to less than 2,700 137,636 4,170.79 138,273 4,190.10 0% 4- 2,300 to less than 2,500 108,697 4,025.83 109,219 4,045.14 0% 5- 2,100 to less than 2,300 78,616 3,930.79 79,002 3,950.10 0% 6- 1,900 to less than 2,100 83,668 3,803.11 84,093 3,822.42 1% 7- 1,700 to less than 1,900 - 3,605.35 - 3,624.66 1%
8- Less than 1,700 - 3,542.95 - 3,562.26 1%
9- Non-Residential Property - 26,572.80 - 26,572.80 0%
408,618$ 410,587$
Exhibit "A"
City of Fontana
Community Facilities District No. 86
Etiwanda Ridge
FY 2024 - 2025 FY 2025 - 2026 Percent Rate
Change