Fontana City Council
July 22, 2025

Schedule 1
Special Tax Allocation - Costs to be Allocated
Fiscal Year 2025-2026
Principal Payment 09/2025 165,000$ Bond Service Funds Available 253,655$ Interest Payment 09/2025 72,084 Proposed Special Tax Levy 360,464 Administration Costs (2025) 29,877 Allowance for Delinquencies (10,814) Interest Payment 03/2026 70,434
Principal Payment 09/2026 165,000
Interest Payment 09/2026 70,434
Administration Costs (2026) 30,475
Total Costs 603,305$ Available Funds 603,305$
Schedule 2
Proposed Special Tax Rates for Fiscal Year 2025-2026
(Special Tax A and Special Tax B)
Total Special
Residential Lot Size Special Tax A Special Tax B Tax Rate 1- >3,450 sq ft 2,240.14$ 709.26$ 2,949.40$
2- 3,250 to 3,450 sq ft 2,153.35 709.26 2,862.61
3- 3,050 to 3,250 sq ft 2,021.36 709.26 2,730.62
4- 2,850 to 3,050 sq ft 1,980.38 709.26 2,689.64
5- 2,650 to 2,850 sq ft 1,900.22 709.26 2,609.48
6- 2,450 to 2,650 sq ft 1,859.76 709.26 2,569.02
7- 2,250 to 2,450 sq ft 1,782.70 709.26 2,491.96
8- 2,050 to 2,250 sq ft 1,737.49 709.26 2,446.75
9- 1,850 to 2,050 sq ft 1,655.53 709.26 2,364.79
10- <1,850 sq ft 1,627.21 709.26 2,336.47
Total Proposed Levy 360,464$ 132,632$ 493,095$
Schedule 3
Comparison of Special Tax Levy and Rates by Fiscal Years Tax Classification
(Land Use) Special Tax Rate Special Tax Rate
1- >3,450 sq ft 54,813$ 2,884.92$ 56,039$ 2,949.40$ 2%
2- 3,250 to 3,450 sq ft 61,559 2,798.13 62,977 2,862.61 2% 3- 3,050 to 3,250 sq ft 63,987 2,666.14 65,535 2,730.62 2% 4- 2,850 to 3,050 sq ft 47,253 2,625.16 48,414 2,689.64 2% 5- 2,650 to 2,850 sq ft 91,620 2,545.00 93,941 2,609.48 3% 6- 2,450 to 2,650 sq ft - 2,504.54 - 2,569.02 3%
7- 2,250 to 2,450 sq ft 55,832 2,427.48 57,315 2,491.96 3% 8- 2,050 to 2,250 sq ft 71,468 2,382.27 73,403 2,446.75 3% 9- 1,850 to 2,050 sq ft 34,505 2,300.31 35,472 2,364.79 3% 10- <1,850 sq ft - 2,271.99 - 2,336.47 3%
481,037$ 493,095$
Exhibit "A"
City of Fontana
Community Facilities District No. 71
Sierra Crest
FY 2024 - 2025 FY 2025 - 2026 Percent Rate
Change