Schedule 1
Special Tax Allocation - Costs to be Allocated
Fiscal Year 2025-2026
Pay As You Go Facilities 477,150$ Bond Service Funds Available -$ Administration Costs 40,000 Proposed Special Tax Levy 533,144 Allowance for Delinquencies (15,994)
Total Costs 517,150$ Available Funds 517,150$
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 [1] Tax Rate 1 – 2,100 or Greater 4,137.00$ 580.00$ 4,717.00$
2 – 1,950 to <2,100 3,956.00 580.00 4,536.00
3 – 1,800 to <1,950 3,775.00 580.00 4,355.00
4 – 1,650 to <1,800 3,554.00 580.00 4,134.00
5 – Less than 1,650 3,344.00 580.00 3,924.00
6 – 2,100 or Greater 3,946.00 580.00 4,526.00
7 – 1,950 to <2,100 3,759.00 580.00 4,339.00
8 – 1,800 to <1,950 3,572.00 580.00 4,152.00
9 – 1,650 to <1,800 3,385.00 580.00 3,965.00
10 – Less than 1,650 3,198.00 580.00 3,778.00
11 – 2,225 or Greater 4,604.00 580.00 5,184.00
12 – 2,075 to <2,225 4,259.00 580.00 4,839.00
13 – 1,925 to <2,075 3,914.00 580.00 4,494.00
14 – 1,775 to <1,925 3,699.00 580.00 4,279.00
15 – Less than 1,775 3,549.00 580.00 4,129.00
16 – Non-Residential Property 59,110.00 8,910.91 68,020.91 17 – Non-Residential Property 59,970.00 8,910.91 68,880.91 18 – Non-Residential Property 51,370.00 8,910.91 60,280.91 19 – Non-Residential Property 52,300.00 8,910.91 61,210.91 Undeveloped Property - - -
Total Proposed Levy 533,144$ 24,940$ 558,084$
Exhibit "A"
City of Fontana
Community Facilities District No. 113
The Gardens Phase Two
[1] Based on projected expenditures for Fiscal Year 2025-2026. The Fiscal Year 2025-2026 Maximum Services Special Tax is $801.11 per residential unit.
Exhibit "A"
City of Fontana
Community Facilities District No. 113
The Gardens Phase Two
Schedule 3
Comparison of Special Tax Levy and Rates by Fiscal Years Tax Classification Percent
(Land Use) Special Tax Rate Special Tax Rate Change
1 – 2,100 or Greater -$ 4,717.00$ -$ 4,717.00$ 0%
2 – 1,950 to <2,100 - 4,536.00 - 4,536.00 0%
3 – 1,800 to <1,950 - 4,355.00 - 4,355.00 0%
4 – 1,650 to <1,800 - 4,134.00 - 4,134.00 0%
5 – Less than 1,650 - 3,924.00 - 3,924.00 0%
6 – 2,100 or Greater - 4,526.00 - 4,526.00 0%
7 – 1,950 to <2,100 - 4,339.00 - 4,339.00 0%
8 – 1,800 to <1,950 - 4,152.00 - 4,152.00 0%
9 – 1,650 to <1,800 - 3,965.00 16,925 3,965.00 0%
10 – Less than 1,650 - 3,778.00 31,980 3,778.00 0%
11 – 2,225 or Greater - 5,184.00 - 5,184.00 0%
12 – 2,075 to <2,225 - 4,839.00 54,588 4,839.00 0%
13 – 1,925 to <2,075 - 4,494.00 261,082 4,494.00 0%
14 – 1,775 to <1,925 - 4,279.00 142,083 4,279.00 0%
15 – Less than 1,775 - 4,129.00 51,426 4,129.00 0%
16 – Non-Residential Property - 68,020.91 - 68,020.91 0% 17 – Non-Residential Property - 68,880.91 - 68,880.91 0% 18 – Non-Residential Property - 60,280.91 - 60,280.91 0% 19 – Non-Residential Property - 61,210.91 - 61,210.91 0% Undeveloped Property - - - -
-$ 558,084$
FY 2024 - 2025 FY 2025 - 2026