Fontana City Council
July 22, 2025

Schedule 1
Special Tax Allocation - Costs to be Allocated
Fiscal Year 2025-2026
Principal Payment 09/2025 769,750 $ Bond Service Funds Available 1,371,801 $ Interest Payment 09/2025 700,000 Proposed Special Tax Levy 2,240,463 Administration Costs (2025) 40,000 Allowance for Delinquencies (67,214) Interest Payment 03/2026 752,250
Principal Payment 09/2026 490,000
Interest Payment 09/2026 752,250
Administration Costs (2026) 40,800
Total Costs 3,545,050 $ Available Funds 3,545,050 $ 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 – Two Story 3,400 or Greater 5,626.00 $ 587.52 $ 6,213.52 $ 2 – Two Story 3,200 to <3,400 5,417.00 587.52 6,004.52
3 – Two Story 3,000 to <3,200 5,208.00 587.52 5,795.52
4 – Two Story 2,800 to <3,000 5,007.00 587.52 5,594.52
5 – Two Story 2,600 to <2,800 4,883.00 587.52 5,470.52
6 – Two Story 2,400 to <2,600 4,381.00 587.52 4,968.52
7 – Two Story 2,200 to <2,400 4,164.00 587.52 4,751.52
8 – Two Story Less than 2,200 3,947.00 587.52 4,534.52
9 – One Story 2,000 or Greater 4,829.00 587.52 5,416.5 2 10 – One Story Less than 2,000 4,613.00 587.52 5,200.5 2 11 – 1,900 or Greater 3,845.00 561.00 4,406.00
12 – 1,700 to <1,900 3,414.00 561.00 3,975.00
13 – 1,500 to <1,700 2,953.00 561.00 3,514.00
14 – 1,300 to <1,500 2,768.00 561.00 3,329.00
15 – Less than 1,300 2,583.00 561.00 3,144.00
16 – Non-Residential Property 55,240.00 5,691.60 60,93 1.60 17 – Non-Residential Property 50,260.00 5,691.60 55,95 1.60 18 – Non-Residential Property 63,050.00 5,691.60 68,74 1.60 19 – Non-Residential Property 40,030.00 5,691.60 45,72 1.60 Undeveloped Property - P.A. 5, 6 - - - Undeveloped Property - P.A. 7, 8, 9, 10 - - - Total Proposed Levy 2,240,463 $ 304,580 $ 2,545,043 $ Exhibit "A"
City of Fontana
Community Facilities District No. 112
The Gardens Phase One
Exhibit "A"
City of Fontana
Community Facilities District No. 112
The Gardens Phase One
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 – Two Story 3,400 or Greater - $ 6,202.00 $ - $ 6,213.52 $ 0% 2 – Two Story 3,200 to <3,400 269,685 5,993.00 276,208 6,004.52 0% 3 – Two Story 3,000 to <3,200 196,656 5,784.00 197,048 5,795.52 0% 4 – Two Story 2,800 to <3,000 362,895 5,583.00 380,427 5,594.52 0% 5 – Two Story 2,600 to <2,800 185,606 5,459.00 191,468 5,470.52 0% 6 – Two Story 2,400 to <2,600 267,678 4,957.00 308,048 4,968.52 0% 7 – Two Story 2,200 to <2,400 293,880 4,740.00 342,109 4,751.52 0% 8 – Two Story Less than 2,200 22,615 4,523.00 - 4,534.52 0% 9 – One Story 2,000 or Greater 59,455 5,405.00 97,497 5,416.52 0% 10 – One Story Less than 2,000 93,402 5,189.00 119,612 5,200.52 0% 11 – 1,900 or Greater 61,530 4,395.00 88,120 4,406.00 0% 12 – 1,700 to <1,900 162,524 3,964.00 210,675 3,975.00 0% 13 – 1,500 to <1,700 322,276 3,503.00 333,830 3,514.00 0% 14 – 1,300 to <1,500 - 3,318.00 - 3,329.00 0% 15 – Less than 1,300 - 3,133.00 - 3,144.00 0% 16 – Non-Residential Property - 60,820.00 - 60,931.60 0% 17 – Non-Residential Property - 55,840.00 - 55,951.60 0% 18 – Non-Residential Property - 68,630.00 - 68,741.60 0% 19 – Non-Residential Property - 45,610.00 - 45,721.60 0% Undeveloped Property - P.A. 5, 6 11,550 550.00 - - Undeveloped Property - P.A. 7, 8, 9, 10 17,280 576.00 - - 2,327,032 $ 2,545,043 $
FY 2024 - 2025 FY 2025 - 2026