Fontana City Council
July 22, 2025

Schedule 1
Special Tax Allocation - Costs to be Allocated
Fiscal Year 2025-2026
Principal Payment 09/2025 35,000$ Bond Service Funds Available 157,544$ Interest Payment 09/2025 89,875 Proposed Special Tax Levy 300,135 Administration Costs (2025) 40,000 Allowance for Delinquencies (9,004) Interest Payment 03/2026 89,000
Principal Payment 09/2026 65,000
Interest Payment 09/2026 89,000
Administration Costs (2026) 40,800
Total Costs 448,675$ Available Funds 448,675$
Schedule 2
Proposed Special Tax Rates for Fiscal Year 2025-2026
(Special Tax A and Special Tax B)
Total Special
Residential Floor Area (sq ft) Special Tax A Special Tax B Tax Rate 1 – 2,150 or Greater 3,002.00$ 373.00$ 3,375.00$
2 – 2,000 to less than 2,150 2,974.00 373.00 3,347.00
3 – 1,850 to less than 2,000 2,882.00 373.00 3,255.00
4 – 1,700 to less than 1,850 2,834.00 373.00 3,207.00
5 – 1,550 to less than 1,700 2,731.00 373.00 3,104.00
6 – 1,400 to less than 1,550 2,427.00 373.00 2,800.00
7 – Less than 1,400 2,339.00 373.00 2,712.00
8 – Non-Residential Property 89,796.00 11,940.00 101,736.00 Undeveloped Property - - -
Total Proposed Levy 300,135$ 39,911$ 340,046$
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 – 2,150 or Greater -$ 3,375.00$ -$ 3,375.00$ 0%
2 – 2,000 to less than 2,150 56,899 3,347.00 56,899 3,347.00 0% 3 – 1,850 to less than 2,000 136,710 3,255.00 139,965 3,255.00 0% 4 – 1,700 to less than 1,850 54,519 3,207.00 57,726 3,207.00 0% 5 – 1,550 to less than 1,700 40,352 3,104.00 43,456 3,104.00 0% 6 – 1,400 to less than 1,550 39,200 2,800.00 42,000 2,800.00 0% 7 – Less than 1,400 - 2,712.00 - 2,712.00 0%
8 – Non-Residential Property - 101,736.00 - 101,736.00 0% Undeveloped Property 1,492 373.00 - -
329,172$ 340,046$
Exhibit "A"
City of Fontana
Community Facilities District No. 107
Highland
FY 2024 - 2025 FY 2025 - 2026