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 374,611$ Interest Payment 09/2025 201,103 Proposed Special Tax Levy 672,844 Administration Costs (2025) 43,297 Allowance for Delinquencies (20,185) Interest Payment 03/2026 196,853
Principal Payment 09/2026 175,000
Interest Payment 09/2026 196,853
Administration Costs (2026) 44,163
Total Costs 1,027,270$ Available Funds 1,027,270$
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 4,001 or Greater 3,791.00$ 668.47$ 4,459.47$ 2 – Detached 3,801 to <4,001 3,577.00 668.47 4,245.47
3 – Detached 3,601 to <3,801 3,467.00 668.47 4,135.47
4 – Detached 3,401 to <3,601 3,416.00 668.47 4,084.47
5 – Detached 3,201 to <3,401 3,108.00 668.47 3,776.47
6 – Detached 3,001 to <3,201 3,080.00 668.47 3,748.47
7 – Detached 2,801 to <3,001 3,035.00 668.47 3,703.47
8 – Detached 2,601 to <2,801 2,880.00 668.47 3,548.47
9 – Detached 2,401 to <2,601 2,758.00 668.47 3,426.47
10 – Detached 2,201 to <2,401 2,669.00 668.47 3,337.47
11 – Detached 2,001 to <2,201 2,661.00 668.47 3,329.47
12 – Detached 1,801 to <2,001 2,446.00 668.47 3,114.47
13 – Detached 1,601 to <1,801 2,327.00 668.47 2,995.47
14 – Detached 1,401 to <1,601 2,185.00 668.47 2,853.47
15 – Detached Less than 1,401 2,163.00 668.47 2,831.47
16 – Attached 1,801 or Greater 2,320.00 640.15 2,960.15 17 – Attached 1,601 to <1,801 2,193.00 640.15 2,833.15
18 – Attached 1,401 to <1,601 2,059.00 640.15 2,699.15
19 – Attached 1,201 to <1,401 1,759.00 640.15 2,399.15
20 – Attached 1,001 to <1,201 1,609.00 640.15 2,249.15
21 – Attached Less than 1,001 1,506.00 640.15 2,146.15
22 - Non-Residential 24,510.00 7,069.92 31,579.92
Total Proposed Levy 672,844$ 183,773$ 856,617$
Exhibit "A"
City of Fontana
Community Facilities District No. 95
Summit @ Rosena Phase 2
Exhibit "A"
City of Fontana
Community Facilities District No. 95
Summit @ Rosena Phase 2
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 61,582$ 4,399$ 62,433$ 4,459$ 1% 2 – Detached 3,801 to <4,001 - 4,185 - 4,245 1%
3 – Detached 3,601 to <3,801 - 4,075 - 4,135 1%
4 – Detached 3,401 to <3,601 28,166 4,024 28,591 4,084 2% 5 – Detached 3,201 to <3,401 85,461 3,716 86,859 3,776 2% 6 – Detached 3,001 to <3,201 44,252 3,688 44,982 3,748 2% 7 – Detached 2,801 to <3,001 43,712 3,643 44,442 3,703 2% 8 – Detached 2,601 to <2,801 41,852 3,488 42,582 3,548 2% 9 – Detached 2,401 to <2,601 - 3,366 - 3,426 2%
10 – Detached 2,201 to <2,401 - 3,277 - 3,337 2%
11 – Detached 2,001 to <2,201 39,224 3,269 39,954 3,329 2% 12 – Detached 1,801 to <2,001 67,181 3,054 68,518 3,114 2% 13 – Detached 1,601 to <1,801 88,041 2,935 89,864 2,995 2% 14 – Detached 1,401 to <1,601 44,683 2,793 45,656 2,853 2% 15 – Detached Less than 1,401 - 2,771 - 2,831 2%
16 – Attached 1,801 or Greater 58,039 2,902 59,203 2,960 2% 17 – Attached 1,601 to <1,801 55,499 2,775 56,663 2,833 2% 18 – Attached 1,401 to <1,601 - 2,641 - 2,699 2%
19 – Attached 1,201 to <1,401 140,457 2,341 143,949 2,399 2% 20 – Attached 1,001 to <1,201 - 2,191 - 2,249 3%
21 – Attached Less than 1,001 41,759 2,088 42,923 2,146 3% 22 - Non-Residential - 30,937 - 31,580 2%
839,910$ 856,617$
FY 2024 - 2025 FY 2025 - 2026