Fontana City Council
July 22, 2025

Schedule 1
Special Tax Allocation - Costs to be Allocated
Fiscal Year 2025-2026
Principal Payment 09/2025 1,060,000$ Bond Service Funds Available 1,379,608$ Interest Payment 09/2025 140,800 Proposed Special Tax Levy 1,469,399 Administration Costs (2025) 128,676 Allowance for Delinquencies (44,082) Interest Payment 03/2026 119,600
Principal Payment 09/2026 1,105,000
Interest Payment 09/2026 119,600
Administration Costs (2026) 131,249
Total Costs 2,804,925$ Available Funds 2,804,925$
Schedule 2
Proposed Special Tax Rates for Fiscal Year 2025-2026
(Special Tax A and Special Tax B)
Total Special
Land Use Category Special Tax A Special Tax B Tax Rate
Greater than 2,700 sq ft 866.96$ 509.85$ 1,376.81$
2,601 - 2,700 sq ft 768.67 509.85 1,278.52
2,501 - 2,600 sq ft 715.11 509.85 1,224.96
2,401 - 2,500 sq ft 675.08 509.85 1,184.93
2,301 - 2,400 sq ft 635.06 509.85 1,144.91
2,201 - 2,300 sq ft 590.33 509.85 1,100.18
2,101 - 2,200 sq ft 545.60 509.85 1,055.45
2,001 - 2,101 sq ft 519.11 509.85 1,028.96
1,901 - 2,000 sq ft 492.04 509.85 1,001.89
1,900 sq ft or less 474.38 509.85 984.23
Non-residential property 2,281.28 858.81 3,140.09
Golf Course property 233.07 222.07 455.14
Golf Course structures (sq ft) 0.27 0.00 0.27
Undeveloped - residential 0.00 0.00 0.00
Undeveloped - non-residential 0.00 0.00 0.00
Total Proposed Levy 1,469,399$ 1,033,068$ 2,502,467$
Schedule 3
Comparison of Special Tax Levy and Rates by Fiscal Years (Special Tax A and Special Tax B)
Tax Classification
(Land Use) Special Tax Rate Special Tax Rate
Greater than 2,700 sq ft 915,353 1,330.46$ 947,242$ 1,376.81$ 3% 2,601 - 2,700 sq ft 107,198 1,232.17 111,231 1,278.52 4% 2,501 - 2,600 sq ft 41,251 1,178.61 42,873 1,224.96 4%
2,401 - 2,500 sq ft 121,828 1,138.58 126,787 1,184.93 4% 2,301 - 2,400 sq ft 107,659 1,098.56 112,201 1,144.91 4% 2,201 - 2,300 sq ft 126,460 1,053.83 132,022 1,100.18 4% 2,101 - 2,200 sq ft 79,719 1,009.10 83,380 1,055.45 5%
2,001 - 2,101 sq ft 206,349 982.61 216,082 1,028.96 5%
1,901 - 2,000 sq ft 95,554 955.54 100,189 1,001.89 5%
1,900 sq ft or less 278,552 937.88 292,317 984.23 5%
Non-residential property 257,335 3,062.02 263,896 3,140.09 3% Golf Course property 63,570 434.95 66,520 455.14 5%
Golf Course structures (sq ft) 7,724 0.27 7,724 0.27 0% Undeveloped - residential 0 0.00 0 0.00
Undeveloped - non-residential 0 0.00 0 0.00
2,408,552$ 2,502,467$
Exhibit "A"
City of Fontana
Community Facilities District No. 12
Sierra Lakes
Assessed
Percent Rate
Change
FY 2024 - 2025 FY 2025 - 2026