Fontana City Council
July 22, 2025

Schedule 1
Special Tax Allocation - Costs to be Allocated
Fiscal Year 2025-2026
Principal Payment 09/2025 70,000$ Bond Service Funds Available 143,568$ Interest Payment 09/2025 35,800 Proposed Special Tax Levy 168,889 Administration Costs (2025) 31,084 Allowance for Delinquencies (5,067) Interest Payment 03/2026 34,400
Principal Payment 09/2026 70,000
Interest Payment 09/2026 34,400
Administration Costs (2026) 31,706
Total Costs 307,390$ Available Funds 307,390$
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- >3,850 sq ft 1,846.42$ 679.80$ 2,526.22$
2- 3,450 to 3,850 sq ft 1,675.01 679.80 2,354.81
3- 3,050 to 3,450 sq ft 1,503.59 679.80 2,183.39
4- 2,650 to 3,050 sq ft 1,429.42 679.80 2,109.22
5- 2,250 to 2,650 sq ft 1,292.29 679.80 1,972.09
6- 1,850 to 2,250 sq ft 1,146.76 679.80 1,826.56
7- <1,850 sq ft 1,001.23 679.80 1,681.03
8- Non-Residential 8,493.97 3,983.01 12,476.98
Total Proposed Levy 168,889$ 80,216$ 249,105$
Schedule 3
Comparison of Special Tax Levy and Rates by Fiscal Years Tax Classification
(Land Use) Special Tax Rate Special Tax Rate
1- >3,850 sq ft -$ 2,481.19$ -$ 2,526.22$ 2%
2- 3,450 to 3,850 sq ft 46,279 2,313.95 47,096 2,354.81 2% 3- 3,050 to 3,450 sq ft 62,255 2,146.71 63,318 2,183.39 2% 4- 2,650 to 3,050 sq ft 72,603 2,074.36 73,823 2,109.22 2% 5- 2,250 to 2,650 sq ft 40,752 1,940.57 41,414 1,972.09 2% 6- 1,850 to 2,250 sq ft 19,784 1,798.59 20,092 1,826.56 2% 7- <1,850 sq ft 3,313 1,656.60 3,362 1,681.03 1%
8- Non-Residential - 12,269.81 - 12,476.98 2%
244,986$ 249,105$
Exhibit "A"
City of Fontana
Community Facilities District No. 70
Avellino
Assessed
Percent Rate
Change
FY 2024 - 2025 FY 2025 - 2026