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 105,143$ Interest Payment 09/2025 100,100 Proposed Special Tax Levy 521,961 Administration Costs (2025) 42,448 Allowance for Delinquencies (15,659) Interest Payment 03/2026 97,800
Principal Payment 09/2026 115,000
Interest Payment 09/2026 97,800
Administration Costs (2026) 43,297
Total Costs 611,446$ Available Funds 611,446$
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 – Detached - 2,550 or Greater 2,553.00$ 320.43$ 2,873.43$ 2 – Detached - 2,350 to <2,550 2,499.00 320.43 2,819.43 3 – Detached - 2,150 to <2,350 2,407.00 320.43 2,727.43 4 – Detached - 1,950 to <2,150 2,374.00 320.43 2,694.43 5 – Detached - 1,750 to <1,950 2,316.00 320.43 2,636.43 6 – Detached - Less than 1,750 2,260.00 320.43 2,580.43 7 – Attached - 1,750 or Greater 2,083.00 320.43 2,403.43 8 – Attached - 1,600 to <1,750 2,032.00 320.43 2,352.43 9 – Attached - 1,450 to <1,600 1,968.00 320.43 2,288.43 10 – Attached - Less than 1,450 1,854.00 320.43 2,174.43 11- Non-Residential Property 55,260.00 8,184.17 63,444.17 Total Proposed Levy 521,961$ 77,224$ 599,185$
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 -$ 2,867.15$ -$ 2,873.43$ 0% 2 – Detached - 2,350 to <2,550 75,955 2,813.15 76,125 2,819.43 0% 3 – Detached - 2,150 to <2,350 59,865 2,721.15 60,003 2,727.43 0% 4 – Detached - 1,950 to <2,150 129,031 2,688.15 129,333 2,694.43 0% 5 – Detached - 1,750 to <1,950 34,192 2,630.15 34,274 2,636.43 0% 6 – Detached - Less than 1,750 - 2,574.15 - 2,580.43 0% 7 – Attached - 1,750 or Greater - 2,397.15 - 2,403.43 0% 8 – Attached - 1,600 to <1,750 117,308 2,346.15 117,622 2,352.43 0% 9 – Attached - 1,450 to <1,600 114,108 2,282.15 114,422 2,288.43 0% 10 – Attached - Less than 1,450 67,213 2,168.15 67,407 2,174.43 0% 11- Non-Residential Property - 63,283.70 - 63,444.17 0% 597,671$ 599,185
Exhibit "A"
City of Fontana
Community Facilities District No. 87
El Paseo
FY 2024 - 2025 FY 2025 - 2026 Percent Rate
Change