Fontana City Council
June 23, 2026

232
DocuSign Envelope ID: F1A6B1F6- E5A2- 470E- 914A- D0BD5F821511 Resolution No. 2024- 001
WHEREAS, Government Code section 54221( f)( 1)( B) currently applies to the Property, and Government Code section 54221( f)( 1)(E) will apply to the Property at the time of sale contingent on the occurrence of vacation of that portion of Oleander Avenue; and WHEREAS, none of the characteristics listed in Government Code section 54221( f)(2) apply to the property; and
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Fontana, California, as follows:

Section 1. The above recitals are true and correct and are a substantive part of this Resolution.

Section 2. The City Council hereby declares that ( i) the Property is surplus land and not necessary for the Agency' s use, and ( ii) the Property is exempt from the Act pursuant to section 54221( f)( 1)(B) of the Act, and ( iii) the Property will be exempt from the Act pursuant to section 54221( f)( 1)(E) for purpose of sale to the adjacent property owner.

The bases for this declaration are the findings that:

A. The Property is approximately 3065 square feet in area, B. The Property is not contiguous to land owned by the local agency that is used for open - space or low- and moderate -income housing purposes, and
C. The City will conduct a vacation of the portion of Oleander Avenue between Highland Avenue and South Highland Avenue prior to the proposed sale. The Property will be included in the area of the proposed vacation.

Section 3. This Resolution has been reviewed with respect to the applicability of the California Environmental Quality Act ( Public Resources Code Section 21000 et seq.) CEQA"). Agency staff has determined that the designation of this property as exempt surplus does not have the potential for creating a significant effect on the environment and is therefore exempt from further review under CEQA pursuant to State CEQA Guidelines Section 15060( c)( 3), because it is not a project as defined by the CEQA Guidelines, Section 15378. Adoption of the Resolution does not have the potential for resulting in either a direct physical change in the environment or a reasonably foreseeable indirect physical change in the environment. If and when the Property is sold to a purchaser, and that purchaser proposes a use for the Property that requires a discretionary permit and CEQA review, that future use and project will be analyzed at the appropriate time in accordance with CEQA.

233
DocuSign Envelope ID: F1A6B1F6- E5A2- 470E- 914A- D0BD5F821511 Resolution No. 2024- 001
Section 4. If any section, subsection, paragraph, sentence, clause or phrase of this Resolution is declared by a court of competent jurisdiction to be unconstitutional or otherwise invalid, such decision shall not affect the validity of the remaining portions of this Resolution.

Section 5. The City Clerk shall certify to the adoption of this Resolution.

APPROVED AND ADOPTED the 23rdday of January, 2024.

READ AND APPROVED AS TO LEGAL FORM:

City Attorney
I, Germaine Key, City Clerk of the City of Fontana, and Ex-Officio Clerk of the City Council, do hereby certify that the foregoing resolution is the actual resolution duly and regularly adopted by the City Council at a regular meeting on the 23rdday of January, 2024, by the following vote to wit:

AYES: Mayor Warren, Mayor Pro Tenn Garcia, Council Members Cothran, Roberts and Sandoval
NOES: N/ A
ABSENT: N/ A
ABSTAIN: N/ A
Avviolvt,c, kb?
City Clerk of the City of Fontana
govuttA.t a, Oivv'uA,
Mayor of the City of Fontana
ATTEST:

City Clerk

234
DocuSign Envelope ID: F1A6B1F6- E5A2- 470E- 914A- DOBD5F821511 Resolution No. 2024- 001
Exhibit A
Legal Description
THAT PORTION OF LOT 10 OF TRACT 1909, IN THE CITY OF FONTANA, COUNTY OF SAN BERNARDINO, STATE OF CALIFORNIA ACCORDING TO MAP FILED IN BOOK 27, PAGE 70 OF MAPS, IN THE OFFICE OF THE COUNTY RECORDER OF SAID COUNTY, DESCRIBED AS FOLLOWS:

BEGINNING AT THE NORTHEASTERLY CORNER OF SAID LOT 10, SAID CORNER BEING THE POINT OF INTERSECTION OF THE WESTERLY LINE OF OLEANDER AVENUE ( 60. 00 FEET WIDE) WITH THE SOUTHERLY LINE OF HIGHLAND AVENUE ( 60. 00 FEET WIDE) AS SHOWN ON SAID MAP; THENCE ALONG SAID WESTERLY LINE OF SAID OLEANDER AVENUE, SOUTH 00° 15' 56" EAST, 21. 296 METERS; THENCE SOUTH 89° 44' 04" WEST, 1. 524 METERS TO A POINT ON A NON - TANGENT CURVE, CONCAVE SOUTHWESTERLY, HAVING A RADIUS OF 11. 131 METERS, A RADIAL LINE THROUGH SAID POINT BEARS NORTH 89° 44' 04" EAST; THENCE NORTHWESTERLY, ALONG SAID CURVE, AN ARC LENGTH OF 5. 425 METERS THROUGH A CENTRAL ANGLE OF 27° 55' 24" TO A POINT OF REVERSE CURVATURE WITH A CURVE CONCAVE EASTERLY HAVING A RADIUS OF 24. 445 METERS, A RADIAL LINE THROUGH SAID POINT BEARS SOUTH 61° 48' 40" WEST; THENCE NORTHERLY, ALONG SAID CURVE, AN ARC LENGTH OF 16. 573 METERS THROUGH A CENTRAL ANGLE OF 38° 50' 38" TO A POINT ON THE NORTHERLY LINE OF SAID LOT 10, SAID NORTHERLY LINE BEING THE SOUTHERLY LINE OF SAID HIGHLAND AVENUE; THENCE ALONG SAID NORTHERLY LINE, NORTH 89° 40' 42" EAST, 5. 223 METERS TO THE POINT OF BEGINNING.

TOGETHER WITH THAT PORTION OF THE WEST HALF OF OLEANDER AVENUE ADJACENTTHERETO,

BOUNDED NORTHERLY BY THE EASTERLY PROLONGATION OF THE NORTHERLY LINE OF SAID LAND

DESCRIBED ABOVE AND BOUNDED SOUTHERLY BY THE EASTERLY PROLONGATION OF THE

SOUTHERLY LINE OF SAID LAND DESCRIBED ABOVE, WHICH UPON VACATION WOULD REVERT TO THE FEE OWNER OF SAID LAND BY OPERATION OF LAW.

THE BEARINGS AND DISTANCES USED IN THE ABOVE DESCRIPTION ARE BASED ON THE CALIFORNIA COORDINATE SYSTEM OF 1983, ZONE 5. MULTIPLY ALL DISTANCES USED IN THE ABOVE DESCRIPTION BY 1. 00009175 TO OBTAIN GROUND LEVEL DISTANCES.

APN: ADJACENT TO 0240- 011- 53- 0- 000
235
DocuSign Envelope ID: F1A6B1F6- E5A2- 470E- 914A- DOBD5F821511 For visual reference only, the land exempt from the Surplus Land Act is depicted below as Parcel 3:

PARCEL 4
PARCEL 8
PARCEL 6
8 I PARCEL
I
I- 11PARCEL2
EJ PARCEL3
PARCEL 4
PARCEL 5
Zttt= PARCEL
I. AC,
Pk,. 9

1. 03 A C
3, 1
PARCEL 7
10 6c)
LJ PARCEL7
10137, 1891 13kA Po144
Public Highway -• Not Plohable0
o irt / 1893 PhD Po374
tRights or Way - Not Ptotiabiett
03111H3Ot EU: POO
rRights , Aray - Not Ptottahlet
071tterthOtt Ett4 P Po318
peso Lea - Not Piottablep
03r 3011P let Ett470 Poi3, 11
Pipe Lags And Mt&
Conduits - Not Ploatablet
Tract Map Bk13 Pg23
771 ( OteanderAwanitioAnd
Highiand Avenue)

0.2/26/ 1044 13k546Po'ELt
Preys Lileg, themes Ang
Egress - Not Piottable
236
DocuSign
Certificate Of Completion
Envelope Id: F1A6B1 F6E5A2470E914AD0BD5F821511
Subject: Please Sign Reso 2024- 001. pdf
Source Envelope:

Document Pages: 5
Certificate Pages: 5
AutoNav: Enabled
Envelopeld Stamping: Enabled
Time Zone: ( UTC- 08: 00) Pacific Time ( US & Canada)
Record Tracking
Status: Original
1/25/ 2024 102: 02 PM
Signatures: 4
Initials: 0
Holder: City Clerk
clerks@fontana. org
Signer Events Signature
Ruben Duran
ruben. duran@bbklaw. com
Security Level: Email, Account Authentication
None)
Electronic Record and Signature Disclosure:

Accepted: 1/27/ 2024 110: 26 PM
ID: 454aea97- 0e99- 4dd5- 9c97- 1dfe40dc2f78
Acquanetta Warren
awarren@fontana. org
Security Level: Email, Account Authentication
None)
Electronic Record and Signature Disclosure:

Accepted: 1/29/ 2024 106: 57 AM
ID: c096eaff- aabc- 4888- 9b2c- 00dd3c8f4872
Germaine Key
gkey@fontana. org
Security Level: Email, Account Authentication
None)
Electronic Record and Signature Disclosure:

Accepted: 1/29/ 2024 109: 39 AM
ID: 0e7f4066- 30dd- 40da- 8846- a67e86b3391a
In Person Signer Events
Editor Delivery Events
Agent Delivery Events
Intermediary Delivery Events
Certified Delivery Events
PUIrALt,
Signature Adoption: Pre - selected Style
Using IP Address: 174. 202. 5. 52
Signed using mobile
g(PplA4,1A,tAX L vn,vA,
Signature Adoption: Pre - selected Style
Using IP Address: 174. 218. 122. 30
Signed using mobile
t, VIMAAtAA.

Signature Adoption: Pre - selected Style
Using IP Address: 107. 201. 246. 59
Signed using mobile
Signature
Status
Status
Status
Status
Status: Completed
Envelope Originator:

City Clerk
8353 Sierra Avenue
Fontana, CA 92335
clerks@fontana. org
IP Address: 192. 146. 186. 96
Location: DocuSign
Timestamp
Sent: 1/25/ 2024 102: 11 PM
Viewed: 1/27/ 2024 110: 26 PM
Signed: 1/27/ 2024 110: 26 PM
Sent: 1/27/ 2024 110: 26 PM
Viewed: 1/29/ 2024 106: 57 AM
Signed: 1/29/ 2024 106: 57 AM
Sent: 1/29/ 2024 106: 57 AM
Viewed: 1/29/ 2024 109: 39 AM
Signed: 1/29/ 2024 109: 40 AM
Timestamp
Timestamp
Timestamp
Timestamp
Timestamp
237
Carbon Copy Events
Kathy Kasinger
kkasinger@fontana. org
Records Coordinator
Security Level: Email, Account Authentication
None)
Electronic Record and Signature Disclosure:

Accepted: 6/26/ 2023 112: 01 PM
ID: 313ff663- c622- 41d0- ac8d- 292f7d782a66
Wendy Duenas
wduenas@fontanaca. gov
Security Level: Email, Account Authentication
None)
Electronic Record and Signature Disclosure:

Not Offered via DocuSign
Status
COPIED
COPIED
Timestamp
Sent: 1/29/ 2024 109: 40 AM
Viewed: 1/29/ 2024 110: 00 AM
Sent: 1/29/ 2024 109: 40 AM
Witness Events Signature Timestamp
Notary Events Signature Timestamp
Envelope Summary Events Status Timestamps
Envelope Sent Hashed/ Encrypted 1/25/ 2024 102: 11 PM
Certified Delivered Security Checked 1/29/ 2024 109: 39 AM Signing Complete Security Checked 1/29/ 2024 109: 40 AM Completed Security Checked 1/29/ 2024 109: 40 AM
Payment Events Status
Electronic Record and Signature Disclosure
Timestamps
238
Electronic Record and Signature Disclosure created on: 2/2/ 2017 106: 54 AM Parties agreed to: Ruben Duran, Acquanetta Warren, Germaine Key, Kathy Kasinger

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239
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Until or unless I notify City of Fontana as described above, I consent to receive from exclusively through electronic means all notices, disclosures, authorizations, acknowledgements, and other documents that are required to be provided or made available to me by City of Fontanaduring the courseof my relationship with you. 241

RECORDING REQUESTED BY
When Recorded Mail To
Ted Knobel — MS 980

STATE OF CALIFORNIA

DEPARTMENT OF TRANSPORTATION
464 W. 4"' STREET, 9th FLOOR
SAN BERNARDINO, CA 92401- 1400
FREE RECORDING:

This instrument is for the benefit of The State of
California, and is entitled to be recorded without
fee.( Govt. Code 6103)
Recordedin OfficialRecords, Countyof SanBernardino 6/ 05/ 2017

BOB DUTTON
3 PM
AS
ASSESSOR — RECORDER — CLERK SAN
s
P Counter
Doc#: 2017— 0228728
Titles: 1 Mages: 4
Space above this line for Recorder' s Use
TRA:

J' _ DTT:
4e 5 d I UL

RELMOUISHMENT OF HIGHWAY RIGHT OF WAY

TITLE OF DOCUMENT

THIS AREA FOR

RECORDER' S

USE ONLY

THIS PAGE ADDED TO PROVIDE ADEQUATE SPACE FOR RECORDING INFORMATION 08 - SBD 210 PM 14. 19/ 15. 18 481- S ( R- 3986)
Form RW 6- 1 (A) ( Revised 01108)
CITY INDEX No. S7Oa-
A119AIIIIGI@IIIIIIIA
ee
Space above this line for Recorder's Use
TRA:

J' _ DTT:
4e5 d I UL

RELMOUISHMENTOF HIGHWAY RIGHT OF WAY

TITLE OF DOCUMENT

THIS AREA FOR

RECORDER'S

USE ONLY

THIS PAGE ADDEDTO PROVIDE ADEQUATE SPACE FOR RECORDING INFORMATION 08 - SBD 210 PM 14. 19/ 15. 18 481-S ( R- 3986)
Form RW6- 1 (A) ( Revised 01108)
CITY INDEXNo. S7Oa-
242

RELINQUISHMENT OF HIGHWAY RIGHT OF WAY IN THE
CITY OF FONTANA, ROAD 08 - SBD - 210 - PM 14. 19/ 15. 18 Request No. 481- S
WHEREAS, by Freeway Agreement dated November 14, 1996,
between the City of Fontana and the State of California, the City agreed to accept title to relocated or reconstructed city streets, the frontage roads and other state constructed local roads, upon relinquishment thereof to said City by the State of California; and
WHEREAS, the State of California has acquired right of
way for and has constructed the above- mentioned collateral facilities in the City of Fontana, along Route 210, on Oleander Avenue and Sierra Lakes Parkway ( Casmalia Street), in accordance with said agreement; and
WHEREAS, in accordance with Section 73 of the Streets
and Highways Code, a 90 - day notice in writing dated January 23, 2017, of intention to relinquish the above- mentioned collateral

TRANSPORTATION COMMISSION
RESOLUTION No:- R- 3986
rer: 7:

SOT_ C"
MAY 1 7 2017
243
facilities was delivered to the City by certified mail return receipt on January 26, 2017; and
WHEREAS, this Commission has found and determined, and
does hereby find and determine, that it is desirable and in the public interest that said collateral facilities be relinquished to the City of Fontana for use as city streets.

NOW, THEREFORE, IT IS VOTED by the California
Transportation Commission that it relinquish, and it does hereby relinquish, to the City of Fontana, effective upon the
recordation of a certified copy hereof with the Recorder of San Bernardino County, all of the State of California' s right, title and interest in and to said collateral facilities in said City, together with the right of way and appurtenances thereof, described as follows:

All that portion of highway right of way in the City of Fontana, County of San Bernardino, State of California, shown as SEGMENT 1 and SEGMENT 2, to be relinquished as indicated on that certain map consisting of 2 sheets, filed for record on May 2, 2017, as Document No. 2017- 0182474, in State Highway Map Book No. 18, pages 1 and 2, in the Office of the San Bernardino County Recorder.

EXCEPTING AND RESERVING to the State of California any
and all rights of ingress to and egress from the Highway hereby relinquished in and to the adjacent and adjoining freeway, except CITY INDEX NO. S 70 a-
244
at such points as are now or may be established by resolution of this Commission..

TIES IS TO CERTIFY thattheforegoingresolutionwasduly passedby theCaliforniaTransportationCommissionatits meetingregularlycalled andheldon the 17thand18thdaysof May 2017in thecity of SanDiego andthattheforegoingis a full andcorrectcopyof theoriginal resolution.

DatedthisL dayof/ 2017.
tela - 0
SUSAN B ANSEN, Executive Director

CALIFORNIA TRANSPORTATION COMMISSION
CITY NDEX NO. 570 9.
245

DEL NORTE

HUMBOLDT

LOCATION

STATE OF CALIFORNIA

CALIFORNIA STATE TRANSPORTATION AGENCY

DEPARTMENT OF TRANSPORTATION

EUUNT, Y OF EE EEU
I
ARDt D
RELINOUISHI\, ENT OF A PORT fJ OF OLEANDER AVENUE AND A PORTION OF SIERRA LAKES PI<` U^dY TO THE z- tTY OF F(
1--) NTANA
To 1 N o
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FONTANA
21 SEE
OF
4 The State of California or its officers or agents
shall not be responsible for the cccuracy or
completeness of electronic copies of this plan sheet,'
it
i
BEGIN SEGMENT 2 E
SBD 210 PM 14. 93 E' Q
SEE SHEET 2-------- L '---
1 7 o
SEGMENT 2 TERMINUS
I SBD 210 PM 15018
T j• I

FONTANA
i

TO SAN BERNARDINO

CITY OF FONTANA
SOUTH

F I GHLAND ROAD
I
I
I
I
I,
I
I I
I
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I I
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SHEET 2
GF - I'dL -RAL NOTES,
I
VVWALiN T STREET

SAN BERNARD INO COUNTY RECORDER' S CERT I F I GATE
H ' S MAP HAS BEEN F I LED UNDER DOCUMENT N!JMBER 20/ 7—, 0/ 9- Z474/— THIS
017— , 01, 2 47
THIS Z'' DAY OF 9 20 9 AT3--43 P M o IN BOOS

STATE HIGHWAY MAP BOOK
AT PAGES) l AT THE REQUEST OF
iN THE AMOUNT OF $
FOR := 0y-1PLE T i= RI L;HT IF uAl' AND Al- CUF; ATE AC: C:ESS DATA SE -F RIGHT OF WAY RECORD MAPS AT THE DISTRICT OFFICE.
a STATf "; RIGHTS ARE NOT EXTINGUISHED UNTIL PE, 11- 1 TIGN OF RELATED CALIFORNIA TRANSPORTATIO' J COQ-1P IS'S ON RF— I ION.

CALIEORN A

TRANSPORTATION AGENCY

BOB DUT- ON
ASSESSOR— RECORDER
COUNT" OF SAN BERNARD I fv:0
B Y 1+
4EPUTf RECDRDER
5702
246

STATE OF CALIFORNIA

CALIFORNIA STATE TRANSPORTATION

DEPARTMENT OF TRANSPORTAT

PROPOSED RELINOUI ( HMENT OF A
FC)

PTIC) F
01-
E I! F1ER AVF: HUE
AND A POR l IOf` J O CASMAL IA 1RLL- EL NA
T o 1 No R 3 5 VV0
SECTIONS 29 AND 31
IMP RTE 21 0---,,
69+ 00
N79° 20' 42'' W ( R)
N89 ° 40' 42'' E 123. 90'

R /' VU

TO UPLAND
pm 14. 19
TO SAN BERT\\ ARD 1 NO
SEE CALTRANS RIGHT- OF- WAY MAP NO. 007031- 21
N20° 30' 53" W ( R)
Q °
N89' 40' 42'' E
1 R= 80, 20'
380 50' 38"
L= 54. 37' ;%
i m u
PRC N61 ° 48' 40" E
R= 36. 52' `
A= 27° 55' 24" 35. 00'
L= 1 7 a 80' N89° 44' 04" E
N89° 44' 04'' E ( R
Ln
0 0
0 100
SCALE
FEET
N89040' 42'' E
R / N

ORANGE HEIGHTS ACRES
FILED IN MB 19/ 23
S B M o
C T` I' OF FONTANA
H I C`H LAN AVF °
F: TI( fv1 3

SOUTH LINE OF PREVIOUSLY RELINQUISHED ROADWAY BY
CALIFORNIA TRANSPORTATION COMMISSION RESOLUTION NO° R- 3.; 44

RECORDED IN RIVERSIDE COUNTY RECORDER' S OFFICE ON
APRIL 16, 20039 O°R° NO. 2003- 0250323°
LOCAL REQUEST NO. 439- S

SEGMENT
SBD 210 PM 14019
BEARINGS AND DIS- AN1.ES SHOWN HEREON ARE GRID, BASED
TO OBTIN GROLJk, D D; STAIiCES,

MULTIPLSYSTEM (
y1F.
0'0109 576
ZONE 5, UPON THE CALIFORNIA [ NA
200 BOO

S- ATIONS ARE METRIC
AGENCY
ION
BEGIN SEGMENT 1-1
NoTaso
2 N89 3 '-) YE O' q
N00 23' Vv v
SBD 210 P M 14. 93
R= 902° 23'
f R-
d= 16" o, 041, 10, 04"
L= 254. 59'
I N89 14' 12,.
29' 50"
L6
5 L4
54080'
J73 ` 37' 4 E-
rj 5A - PD PARK ACRES
19 ° 56' 06" E ( R) ,' R= 776° 21' O 1
FILECI IN MB 9/ 97' L= 09° 05' 47 `/
z ,/ --
123. 23' - 7I
R= 6560w 17'
z G =
L= 6757' _
n
UUP
U
Q
y
W
i
N00 ° 26' 18" W R- 776, 21'

0. 04, , 0= 13 ° 58' 49'
L= 189, 40'
C /
N, T. S.

SEGMENT 2

COURSE DATA

J E R R

DISTANCE
L A
N59° 16' 36"" E
1 C P
V The State of CclifOrnia Or
shall not be responsible
its Officers or agents
L3 N00 ° 13' 24' W 66x57'
L4 N78° 52' 38" W 61. 97'
L5 N''80 ° 34' 10" W
V V Y
L6
or the accuracy or
A
completeness of electronic Copies of this plan sheet."
86069_
P147v
5 x' 00 Vv
N89 43' 21 ' C
36' 33 E
i D= 32 03' 21" 89° 43' 2' E 0.05' z`'
T i
j 504° 78'
P - 7 1 21' —
o_ 01, l,)_ e
S E C T 10 N 2) Q
0, 04' f
26118" k -
BEGIN SEGMENT 1-1
NoTaso
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L= 223. 73' o
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1 SEGMENT 2 TERMINUS
SBD 210 PM 1 5 01 8 1
1 WESTERLY LINE OF PREVIOUSLY RELINQUISHED ROADWAY BY
CALIFORNIA TRANSPORTATION COMMISSION RESOLUTION NO. R- 3785

RECORDED IN RIVERSIDE COUNTY RECORDERS OFFICE ON
JANUARY 289 201 1 9 O° R° NO. 201 1 - 0039833°
LOCAL REQUEST NO. 452- 5
i IMP RTE 210
80+ 00 81+ 00-------------------- , 8L+ 00 83+ 00---
TO UPLAND TO S0\' >' FRNARD 1 ,JO
SEE CALTRANS RIGHT- OF- WAY MAP NOS° 025011- 5 AND 925011- 20- SCALE
25011- 20
SCALE
FLET

BEARINGS AND DISTANCES SHOWN HEREON ARE GRID, BASED
UPON THE CALiFORNIA COCRDINATE SYSTEM OF 1983, ZONE 5,
100 200 300 00 50) TO OBTi N GROUND DISTANCES, MULTI
BY 1. 000092576

STATIONS ARE METRIC
5702

COURSE DATA
No. BEARING DISTANCE
LI N59° 16' 36"" E 66, 88'
L2 N60 ° 44' 31" W 18. 14'
L3 N00 ° 13' 24' W 66x57'
L4 N78° 52' 38" W 61. 97'
L5 N'' 80 ° 34' 10" W 44. 17'
L6 N80' 34' 141W 17. 53'
R= 776. 21 r
16' 30' 53'' /
L= 223. 73' o
Com" % % `
C I T1 OF r ` JNTANA L= 8330413'38" / i/ L3 0= 00644143'' L= 512, 56' L= 1 Oa 10'
3:
m co
1 N n
0 1 0 °
1 SEGMENT2 TERMINUS
SBD 210 PM 1 5 01 8 1
1 WESTERLY LINE OF PREVIOUSLY RELINQUISHED ROADWAY BY
CALIFORNIA TRANSPORTATION COMMISSION RESOLUTIONNO. R- 3785

RECORDEDIN RIVERSIDE COUNTY RECORDERS OFFICE ON
JANUARY 289 201 1 9 O° R° NO. 201 1 - 0039833°
LOCAL REQUEST NO. 452- 5
i IMP RTE 210
80+ 00 81+ 00-------------------- , 8L+ 00 83+ 00---
TO UPLAND TO S0\' >' FRNARD1 , JO
SEE CALTRANS RIGHT- OF- WAY MAP NOS° 025011- 5 AND 925011- 20- SCALE
25011- 20
SCALE
FLET

BEARINGSAND DISTANCES SHOWN HEREON ARE GRID, BASED
UPON THE CALiFORNIA COCRDINATESYSTEMOF 1983, ZONE 5,
100 200 300 00 50) TO OBTiN GROUND DISTANCES, MULTI
BY 1. 000092576

STATIONS ARE METRIC
5702
247

APPRAISAL REPORT
2825 Watt Avenue, Suite 200 Sacramento, California 95821 | www.benderrosenthal.com | 916.978.4900 Surplus Land

City of Fontana Property
Northwest corner of Oleander Avenue
Fontana, California
APN: N/A

Date of Value: October 30, 2023

Date of Report: November 8, 2023

BRI 23-333
248

2825 Watt Avenue, Suite 200 Sacramento, California 95821 | www.benderrosenthal.com | 916.978.4900 November 8, 2023

City of Fontana
Engineering Department
Attn: Ricardo Garay
Senior Engineer
8353 Sierra Avenue
Fontana, California 92335

Re: Surplus Land
Northwest corner of Oleander Avenue, Fontana, CA
APN: N/A

Dear Mr. Garay,

As you requested, we have appraised the above identified property . The purpose of the appraisal assignment is to provide an opinion of the fair market value of a surplus land . The client and intended user of this appraisal report is the City of Fontana. The intended use is for internal assessment purposes regarding the potential disposition of the property.

This is a narrative Appraisal Report as defined by USPAP. As such, it fully presents the data, reasoning, and analyses that were used in the appraisal process to develop the appraiser’s opinion of value. The depth of discussion contained in this report is specific to the needs of the client and of the intended use stated in this report. The following report sets forth the descriptive and factual data, the assumptions and conditions affecting the appraisal, and the findings and analyses that lead to and supp ort our value opinion. The appraiser is not responsible for unauthorized use of this report. Every effort has been made to conform to the Standards of Professional Practice of the Appraisal Institute, which fully incorporates the Uniform Standards of Professional Appraisal Practice (USPAP). In addition, we have intended to comply with applicable laws. The undersigned conducted the appraisal and prepared the report.

We are pleased to have this opportunity to provide you with professional appraisal services.

BENDER ROSENTHAL, INC.

David C. Houghton, MAI
Certified General Real Estate Appraiser
California Certificate No. AG039402

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TABLE OF CONTENTS

LETTER OF TRANSMITTAL
TABLE OF CONTENTS ..................................................................................................................................... II PROPERTY IDENTIFICATION AND SUMMARY OF SALIENT FACTS ................................................................ III INTRODUCTION ............................................................................................................................................. 1 Purpose of The Appraisal
Client, Intended Use, Intended User of the Appraisal
Scope of Work
Definitions Used in the Report
General Assumptions and Limiting Conditions
Extraordinary Assumptions and Hypothetical Conditions
REGIONAL OVERVIEW ................................................................................................................................... 6 Riverside-Ontario-San Bernardino MSA Regional Map
NEIGHBORHOOD DESCRIPTION .................................................................................................................. 15 Neighborhood Map
COMMERCIAL MARKET OVERVIEW ............................................................................................................ 18 Commercial Market Overview
Broader Capital And Economy Market Discussion
Conclusion of the Inland Empire Commercial Market
IDENTIFICATION OF SUBJECT PROPERTY / PROPERTY DESCRIPTION ......................................................... 21 Identification of Subject Property
Assessor’s Segment Map
Aerial Photograph
Subject Property Photographs
Subject Property Description
HIGHEST AND BEST USE ANALYSIS .............................................................................................................. 29 Highest and Best Use of the Site, As Vacant
VALUATION ................................................................................................................................................. 31 Valuation Premise
Valuation of the Subject Property (Land Only)
Comparable Land Sales Summary Table
Comparable Land Sales Map
Fair Market Value Conclusion
APPENDIX .................................................................................................................................................... 37 Appraisers’ Certifications
Appraisers’ Qualifications

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BRI 23-333 III

PROPERTY IDENTIFICATION AND SUMMARY OF SALIENT FACTS
Appraisal Assignment To develop an opinion of the fair market value of the surplus portion of roadway in the As-Is condition of
the property improved with a paved section of road,
as well as the Fee Simple fair market value of the
subject property as if unimproved.

Property Location Northwest corner of Oleander Avenue, Fontana, California 92336

PROPERTY DATA
Legal Description The property described herein is in the County of San Bernardino, California. A preliminary title report,
which would include a legal description , was not
provided to the appraiser for review.

Assessor’s Parcel Number N/A

Owner of Record City of Fontana

Subject property Area 0.068± acres (3,000± square feet) Source: San Bernardino County Assessors Records

Site Description The subject property consists of an irregular-shaped lot, used as a section of roadway . The property is
improved with paved road.

Access/Frontage The property has direct access and frontage along Oleander Avenue and Highland Avenue.

Zoning C-2 – General Commercial

General Plan Designation C-G -General Commercial

Flood Information Zone X (unshaded); an area of minimal flood hazard, outside the 1% and 0.2% annual-chance floodplains.

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Seismic Information All areas of California experience seismic activity.

According to the State of California Geological
Survey Regulatory Maps online application , the
subject property is not within a known fault zone.

Toxic Hazards Information The appraiser did not observe any unusual conditions while performing the inspection.

However, Bender Rosenthal, Inc. and the
representatives thereof, are not experts in this field.

Please refer to Item 16 of the Assumptions and
Limiting Conditions. A Phase 1 Environmental Site
Assessment Report was not provided.

According to California Geotracker of Hazardous
sites, there was a former gas station located within
1,000 feet of the subject property , but it was
deemed a completed LUST cleanup site and closed
as of May 14, 1993.

Sales History The Subject property has not sold within the past 5 years. To the best of our knowledge the subject
property is not listed for sale.

Opinion of Market Value $7,500

Date of Inspection October 30, 2023

Date of Value October 30, 2023

Date of Report November 8, 2023
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INTRODUCTION

PURPOSE OF THE APPRAISAL
The appraisal assignment is to develop an opinion of the fair market value of the surplus property for the potential disposition of the property.

CLIENT, INTENDED USE, INTENDED USER OF THE APPRAISAL
The client and intended user is the City of Fontana . The intended use is to assist the client and intended user in its determination of the fair market value of the subject property, identified by the City as surplus property.

SCOPE OF WORK
The City of Fontana intends to possibly sell the subject property as surplus property. This appraisal provides an opinion of the fair market value for the “As -Is” value . The date of value is based on the inspection date, unless noted otherwise in the appraisal. The date of the report is the date the appraisal is transmitted to the client. The value estimates are stated in terms of cash, or terms equivalent to cash.

VALUATION / RESEARCH OVERVIEW
The following is an overview of the valuation process and research involved for the subject property and comparable sales. The valuation of the property involved an investigation and analysis of the neighborhood, as well as the entire regional area, for social, economic, governmental, and environmental forces and trends that affect or could influence property values. • The property was inspected on October 30, 2023, by David C. Houghton from Bender Rosenthal, Inc.
• Research of the area, community, and neighborhood to determine market influences/conditions. • Research of public records to verify information about the subject property and comparable sales to ensure they are factually accurate and that there are no terms or additional influences that affect price or value.
• Research of zoning and general plan information obtained from the City of Fontana ’s Planning Department and other department websites, and research of the real estate markets. • Review of applicable soil surveys, flood and seismic hazard areas from appropriate source data. • Review of public records obtained from the various county governmental agencies including the Planning Department, Assessor’s Office, and Tax Collector’s Office. • A search of specific property transfers occurring during the past five years was conducted for the subject property.
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• Research and analysis of the subject property
• Determination of highest and best use of the property. • Research of comparable property sales, listings, and offers to purchase or sales involving properties similar to the subject property and within the subject’s or competing market areas. • Interview of comparable property owners and/or brokers.

VALUATION APPROACHES
The appraisal process includes the investigation and analysis of the subject, market, and other relevant data for the purpose of providing an opinion of the defined value for the subject property. All economic forces and factors are considered in arriving at the highest and best use and valuation of the subject property.

There are typically three approaches to value that may be used in the real property valuation process.

They are the Sales Comparison Approach, Income Approach, and Cost Approach. Each approach provides an indicated value that is reconciled into a final estimate of value for the subject based on the interests appraised, the defined objective of the valuation and the stated definition of value. An appraisal may include one, two or all three approaches to value based on the data available, the type of property and appraisal valuation problem.

SALES COMPARISON APPROACH
A value indication is derived by comparing the property being appraised to similar properties that have sold recently; making qualitative or quantitative comparisons to the subject; then applying units of comparisons to indicate a value for the subject property or remainder parcel. The sales comparison approach may be used to value improved properties, vacant land, or land being considered as though vacant; it is the most common and preferred method of valuation when an adequate supply of comparable sales is available. Sales, listings and current escrows of comparable sales were considered in this analysis. Primary reliance has been placed on closed sales transactions.

INCOME APPROACH
A value indication is derived for income -producing property by converting its anticipated benefits (cash flows and reversion) into a value for real property interests. Typically, the annual net income is capitalized at a market-derived capitalization rate to estimate the desired value. The income approach is most often used for income producing properties or real estate acquired as an investment.

COST APPROACH
A value indication is derived for a property by estimating the current cost to construct a replacement/reproduction of the existing structure(s); deducting depreciation from all sources; and adding the estimated land value. The cost approach is most often used when valuing properties with new or relatively new improvements and also special use properties. 254
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REPORT TYPE
The appraisal is reported in an Appraisal Report format as defined by USPAP.

SPECIAL ASSIGNMENT CONDITIONS
There were no special assignment conditions given for this appraisal.

DEFINITIONS USED IN THE REPORT
Definition of an Appraisal
Source: The Dictionary of Real Estate Appraisal, Appraisal Institute, 6th Edition P. 10 The act or process of developing an opinion of value, an opinion of value.

Market Value
Source: The Appraisal of Real Estate (Fifteenth Edition), Appraisal Institute, Chicago, Illinois, 2020, P. 48 The most probable price, as of a specified date, in cash, or in terms equivalent to cash, or in other precisely revealed terms, for which the specified property rights should sell after reasonable exposure in a competitive market under all condition’s requisite to a fair sale, with the buyer and seller each acting prudently, knowledgeably, and for self-interest, and assuming that neither is under undue duress.

Extraordinary Assumption
Source: Uniform Standards of Professional Appraisal Practice 2020-2021 Edition, P. 4 An assignment-specific assumption as of the effective date regarding uncertain information used in an analysis which, if found to be false, could alter the appraiser’s opinions or conclusions.

Hypothetical Condition
Source: Uniform Standards of Professional Appraisal Practice 2020-2021 Edition, P. 4 A condition directly related to a specific assignment, which is contrary to what is known by the appraiser to exist on the effective date of the assignment results, but is used for the purpose of analysis.

Fee Simple Estate
Source: The Dictionary of Real Estate Appraisal, Appraisal Institute, 6th Edition, P. 90 Absolute ownership unencumbered by any other interest or estate, subject only to the limitations imposed by the governmental powers of taxation, eminent domain, police power, and escheat.

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GENERAL ASSUMPTIONS AND LIMITING CONDITIONS
This appraisal report and the value estimates it contains are expressly subject to the following assumptions and/or limiting conditions.

1. Title to the property is marketable.

2. No survey of the property has been made by the appraisers and property lines as they appear on the ground are assumed to be correct.

3. Data, maps, and descriptive data furnished by the client, or his/her representatives are accurate and correct.

4. No responsibility is assumed for matters of law or legal interpretation.

5. No conditions exist that would affect the use and value of the property, which are not discoverable through normal, diligent investigation.

6. The valuation is based on information from sources believed reliable, and that such information is correct and accurately reported.

7. The value estimate is made subject to the purpose, date, and definition of value.

8. The report is to be considered in its entirety and use of only a portion will invalidate the appraisal.

9. This appraisal was made on the premise that there are no encumbrances prohibiting utilization of the property under the appraiser's estimate of highest and best use.

10. Possession of this report or a copy does not carry with it the right of publication, nor may it be used for any purpose by anyone other than the client without the previous written consent of Bender Rosenthal, Inc., and then only with proper qualifications.

11. Disclosure of the contents of this appraisal report is governed by the By-Laws and Regulations of the Appraisal Institute. No part of this narrative report may be reproduced by any means nor disseminated to the public in any way without the prior written consent of Bender Rosenthal, Inc.

12. Any person or entity who obtains or reads this report, or a copy, other than the client specified in this report, expressly assumes all risk of damages to himself or third persons arising out of reliance on this report and waives the right to bring any action based on the appraisa l, and neither the appraisers nor the appraisal firm shall have any liability to any such person or entity.

13. The appraiser shall not be required to give testimony or appear in court by reason of this appraisal with reference to the property described in this report unless prior arrangements have been made.

14. No responsibility is assumed for building permits, zone changes, engineering or any other services or duty connected with legally utilizing the subject property.

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15. The property appraised may or may not be subject to the Americans with Disabilities Act of 1990 (ADA). Title III of this act provides for penalties for discrimination in failing ". . . to remove architectural barriers . . .in existing facilities [unless] an entity can demonstrate that the removal. . . is not readily achievable. . ." Unless otherwise noted in this appraisal, it is assumed that the property appraised is not substantially impacted by this law.

16. Unless otherwise stated in this report, the existence of hazardous material, which may or may not be present on the property, was not observed by the appraisers. The appraisers have no knowledge of the existence of such materials on or in the property. The appraisers, however, are not qualified to detect such substances. The presence of such substances as asbestos, urea - formaldehyde foam insulation, or other potent ially hazardous materials may affect the value of the property. The value estimate is predicated on the assumption that there is no such material on or in the property that would cause a loss in value. No responsibility is assumed for any such conditions, or for any expertise or engineering knowledge required to discover them. The client is urged to retain an expert in this field, if desired.

17. It is assumed that the property appraised is competently managed and marketed.

EXTRAORDINARY ASSUMPTIONS AND HYPOTHETICAL CONDITIONS
Note to Reader: The subject property is subject to the following extraordinary assumptions and/or hypothetical conditions, which might have affected the assignment results.

EXTRAORDINARY ASSUMPTIONS
Based upon information provided by the client the size of the surplus land area is 3,000 square feet in size, which we assume to be correct.

HYPOTHETICAL CONDITIONS
None.

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REGIONAL OVERVIEW

GEOGRAPHIC CONSIDERATIONS
The subject property lies within San Bernardino County. This county is a part of the Riverside – San Bernardino – Ontario Metropolitan Statistical Area (MSA). Generally, this area is referred to as the Inland Empire, and it comprises both Riverside and San Bernardino counties. This area covers more than 27,000 square miles and has a population of approximately 4.5 million. Most of the area's population is located in southwestern San Bernardino County and northwestern Riverside County, which are generally adjacent to Orange and Los Angeles Counties. At the end of the 19th century, the Inland Empire was a major center of agriculture, including citrus, dairy, and winemaking. Agriculture declined through the 20th century, and a rapidly growing population, led by families migrating in search of affordable housing, has led to more residential, industrial, and commercial development.

RIVERSIDE-ONTARIO-SAN BERNARDINO MSA REGIONAL MAP

Social, economic, governmental, and environmental forces influence property value since real estate is an immobile asset. In this section, an examination of these locational factors provides the context for the valuation of the subject properties. The subject properties are situated in San Bernardino County. The area analysis begins with regional data and relevant trends.

Physical boundaries between Los Angeles and the Inland Empire (IE) from west to east are the San Jose Hills splitting the San Gabriel Valley from the Pomona Valley, leading to the urban populations centered in the San Bernardino Valley. From the south to north, the Santa Ana Mountains physically divide Orange 258
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County from Riverside County. The Santa Rosa Mountains, as well as the Southern California portion of the Sonoran Desert, physically divide Riverside County from San Diego County. Some definitions for the IE consist of the Chino Valley, Coachella Valley, Cucamonga Valley, Menifee Valley, Murrieta Valley, Perris Valley, San Jacinto Valley, Temecula Valley, Pomona Valley, and Victor Valley.

Incorporated cities within the County of Riverside include Banning, Beaumont, Blythe, Calimesa, Canyon Lake, Cathedral City, Coachella, Corona, Desert Hot Springs, Eastvale, Hemet, Indian Wells, Indio, Jurupa Valley, Lake Elsinore, La Quinta, Menifee, Moreno Valley, Norco, Palm Desert, Palm Springs, Perris, Rancho Mirage, Riverside, San Jacinto, Temecula and Wildomar. The name for the county itself was taken from the City of Fontana, which is the county seat.

Incorporated cities within the county of San Bernardino include Adelanto, Apple Valley, Barstow, Big Bear Lake, Chino Hills, Chino, Colton, Fontana, Grand Terrace, Hesperia, Highland, Loma Linda, Montclair, Needles, Ontario, Rancho Cucamonga, Redlands, Ria lto, San Bernardino, Twentynine Palms, Upland, Victorville, Yucaipa and Yucca Valley. The city of San Bernardino serves as the county seat for San Bernardino County.

TRANSPORTATION
Transportation in the region has not kept pace with the rapidly growing county population. Many of the existing freeways were completed in the late 1970s, except for the segment of the Foothill Freeway, State Route 210 (SR-210), between San Dimas and San Bernardino, which was completed in July 2007. However, new freeways or highway "fix-ups" are being planned including the construction of Mid County Parkway between Perris and San Jacinto or the addition of toll lanes on I-15 through heavily urbanized portions of Riverside and San Bernardino counties. Other problems exist, however, including the imbalance between housing and job availability. The Inland Empire population grew as a result of affordable housing, at least relative to the rest of Southern California. However, most of the higher -paying jobs are located in Los Angeles, San Diego and Orange counties. Thus, many workers must drive daily from the Inland Empire to their jobs in these counties – sometimes up to two hours in each direction. As the population increases, traffic congestion is projected to increase.

Unlike many major metropolitan areas, the Inland Empire has minimal public transportation. Due to the large physical size of the region, most people use automobiles for convenient travel. Fewer than 5% of the Inland Empire's working-age residents use public transportation to get to work.

Omnibus in San Bernardino County and Riverside Transit Agency in Riverside County also provide bus service in the area. Currently, however, many of these bus routes run one to two hours apart, and some routes stop service in the early evening or may not run on weekends.

Local agencies are working to increase the use of public transportation in the Inland Empire. Several projects have moved forward and opened in the 2010s to improve transit accessibility in the region. Major projects include the Perris Valley portion of the Metrolink 91/Perris Valley Line, the San Bernardino Transit 259
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Center, and the Omnitrans sbX Green Line, which connects the cities of Loma Linda and San Bernardino, two universities, and the Loma Linda VA Hospital to the San Bernardino Transit Center. In addition to sbX, there are other express services available to public transportation users in the region. RTA operates a BRT- lite system in the RapidLink Gold Line, which runs from UCR to the Corona Transit Center.

The metropolitan area's first rapid transit line, a new bus rapid transit system, was launched in April 2014.

The new line, dubbed San Bernardino Express (sbX), offers rapid transit service that functions like light - rails, with stations, designated sbX lanes, and passengers purchasing tickets prior to boarding. Stations are approximately one mile apart with its northern terminus in Verdemont and southern terminus at Loma Linda's VA hospital, passing through downtown San Bernardino and the city's Hospitality Lane Business District. Metrolink offers rail service to Los Angeles, Orange and San Diego Counties.

Two commercial airports serve the Inland Empire. Ontario Airport (ONT) is near the Los Angeles area.

Further east in Riverside County is Palm Springs Airport (PSP). Other airports in the Greater Los Angeles area include Los Angeles (LAX), Burbank (BUR), Long Beach (LGB), and Santa Ana (SNA / Orange County).

There are also several general aviation airports across the two-county region.

The region is making some progress in developing dedicated bicycle commuter and recreation trails. The largest of these, the Santa Ana River bicycle path, currently connects Corona to Huntington Beach and is eventually projected to stretch for 84 miles to Redlands when completed. A shorter trail exists along the former path of the Pacific Electric Railway from Claremont to Rialto.

CURRENT POPULATION
As of January 1, 2023, the population of Riverside County was 2,439,234 according to the California Department of Finance, making it the fourth-most populous county in California. The table below contains the population estimates as of January 1 st for each of the last four years for the State of California, Riverside County, and the four neighboring California counties (San Bernardino to the north, Orange to the west and San Diego and Imperial to the south).

Population by County
State Total, Riverside County and Neighboring Counties
Area 2020 2021 2022 2023 20-23 %
Change
California 39,538,223 39,286,510 39,078,674 38,940,231 -0.13% Riverside County 2,418,185 2,418,727 2,430,976 2,439,234 -1.56% San Bernardino County (North) 2,181,654 2,179,007 2,180,777 2,182,056 0.87% Orange County (West) 3,186,989 3,167,783 3,151,946 3,137,164 0.02% Imperial County (South) 179,702 179,588 178,845 179,476 -0.88% San Diego County (South) 3,298,634 3,283,113 3,275,435 3,269,755 -1.51% Source: State of California, Department of Finance, Demographic Research Unit, dated January 1, 2023 260
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BRI 23-333 9

FUTURE POPULATION
Population projections indicate that the population in Riverside County from 2023 (estimate) to 2050 (projection) is expected to grow by 20.66% or at a rate of 0.45% per year. It is noted that the department of finance projection figures for 2023 and before differing from the estimated 2020 -2023 figures. The 2020-2023 data is considered most reliable for current populations due to the most recent census which took place in 2020. The department of finance project figures give an estimate of the population changes from 2023 to 2050 as presented in the chart on the following page. The state is anticipated to grow at a rate of 9.2% (or 0.34% per year) for this same time. This suggests that the county of Riverside will surpass the projected state average in future growth rates.

Population Projections
State Total, Riverside County and Neighboring Counties
Area 2023 2025 2030 2035 2040 2045 2050
California 40,354,217 41,028,749 41,860,549 42,718,403 43,353,414 43,785,947 44,049,015 Riverside County 2,535,310 2,622,165 2,728,068 2,840,775 2,933,038 3,004,816 3,059,095 San Bernardino County
(North) 2,234,540 2,292,597 2,368,002 2,456,262 2,536,592 2,611,160 2,681,796 Orange County (West) 3,227,671 3,259,465 3,291,863 3,314,115 3,315,726 3,299,179 3,268,048 Imperial County (South) 194,510 199,616 206,486 214,817 222,307 229,206 235,339 San Diego County (South) 3,369,636 3,412,460 3,461,883 3,508,919 3,543,663 3,567,892 3,583,006 Source: State of California, Department of Finance, Demographic Research Unit, dated July 1, 2023

While the Department of finance recorded population drops in many of the surrounding counties from 2020 to 2023, it should be noted that some of the largest population losses were recorded in Los Angeles County, and Riverside County received many of those individuals (individuals moving from higher priced Los Angeles County to lower priced Riverside County). It should be noted that overall, the COVID -19 pandemic had a large impact on births and deaths (fewer births and more deaths), which is also why all counties surveyed above recorded losses during the past several years.

ECONOMIC FORCES
Due to the extensive population growth in the region, job growth is the next step that is being focused on to make sure that those who reside in the county also work in the same county. This is a consequence of the natural pattern of jobs following the labor force and the extensive efforts by local governments, the business community, and educational institutions to stimulate and reinforce new economic activity. The expansion of educational opportunities and complementary programs between education, industry, and the workforce has played a significant part in this economic vitality.

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UNEMPLOYMENT
The unemployment rate in the Riverside- San Bernardino-Ontario MSA was 4.9% in July of 2023, down from a revised 5.0% in June 2023, and above the year ago estimate of 4.2%. This compares with an unadjusted unemployment rate of 4.8% for California and 3.8% f or the nation during the same period.

The unemployment rate was 5.0% in Riverside County, and 4.8% in San Bernardino County. The following table shows monthly unemployment rates in recent years, including 2021 and mid -2023, illustrating the effects of the COVID-19 pandemic.

Employment Development Department July 2023.

As previously noted, the sharp increase in unemployment is due to the global pandemic. Despite several spikes, the overall number of COVID -19 cases continued to drop in 2021 as the vaccination rates have increased throughout the state. As this trend continues more and more jobs that were impacted by the pandemic are slowly coming back as the current Covid restrictions continue to ease. The unemployment rate will most likely continue to trend downward throughout the next few years.

INDUSTRY EMPLOYMENT
According to the California Employment Development Department’s (EDD) July 2023 publication (which shows June 2023 data), Riverside-San Bernardino-Ontario MSA gained 17,800 non-farm jobs year to year, and 2,000 agricultural jobs during this same period.

Per the July 2023 statistics provided by EDD, the largest employers in the MSA were Trade, Transportation, and Utilities (27%), Educational and Health Services (17%), Government (15%), and Leisure and Hospitality (11%). Shown on the following pie chart are the leading industries and their respective percentage of the MSA Region’s total employment.
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Source: California Employment Development Department, Labor Market Information, Press Release July 2023, Publication

As the MSA reopens the early phases of the COVID -19 Pandemic, the MSA has seen a steady increase in job growth. From June 2022 to July 2023 the largest employment increase was had in the Private Education and Health Services sector (13,800 jobs), followed by the Government sector which added 9,000 jobs over the year. Additional gains were recorded in the Mining, Logging, and Construction sector (4,900 jobs), Professional and Business sector (2,600), Other Services sector (2,600), and the Leisure and Hospitality sector (1,200 jobs).

Government
15% Other Services
3%
Leisure & Hospitality
11%
Educational &
Health Services
17%
Professional &
Business Services
11%
Financial Activities
2%Information
1%
Trade,
Transportation &
Utilities
27%
Manufacturing
5%
Mining, Logging, &
Construction
7%
Total Farm
1%

RIVERSIDE-SAN BERNARDINO-ONTARIO MSA
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MAJOR EMPLOYERS
The Riverside-San Bernardino-Ontario MSA Labor market is becoming markedly skilled, primarily due to the availability of intellectual capital afforded by several public and private universities and colleges within the region as well as the numerous college s and universities in the surrounding Los Angeles, Orange, Riverside, and San Diego Counties. Shown below are the major employers within the MSA region with 1,000 or more employees (provided by the California Employment Development Department).

San Bernardino County
Employer Name Location Industry No. of Employees
Loma Linda University Med Ctr Loma Linda Hospitals 5,000-9,999 Ontario International Airport Ontario Airports 5,000-9,999 Amazon Fulfillment Ctr Redlands Mail Order Fulfillment Service 1,000-4,999 Amazon Fulfillment Ctr San Bernardino Mail Order Fulfillment Service 1,000-4,999 Arrowhead Regional Medical Ctr Colton Hospitals 1,000-4,999 Big Bear Mountain Resorts Big Bear Lake Resorts 1,000-4,999 Burlington Distribution Ctr San Bernardino Distribution Centers (whls) 1,000-4,999 California State Univ Sn San Bernardino Schools-Universities & Colleges Academic 1,000-4,999 Dignity Health Cmnty Hosp-Sn San Bernardino Hospitals 1,000-4,999 Environmental Systems Research Redlands Geographic’s Information Systems 1,000-4,999 FedEx Ground Bloomington Delivery Service 1,000-4,999
Inland Empire Health Plan Rancho Cucamonga Health Plans 1,000-4,999 Mountain High Ski Resort Wrightwood Skiing Centers & Resorts 1,000-4,999 Ontario-Montclair School Dist. Ontario School Districts 1,000-4,999 Patton State Hospital Patton Hospitals 1,000-4,999
Redlands Community Hospital Redlands Hospitals 1,000-4,999 San Antonio Regional Hospital Upland Hospitals 1,000-4,999 San Bernardino County Sch Supt San Bernardino Schools & Educational Services NEC 1,000-4,999 San Bernardino County Sheriff San Bernardino County Government-General Offices 1,000-4,999 St Bernardine Medical Ctr San Bernardino Hospitals 1,000-4,999 St Mary's Medical Ctr Apple Valley Hospitals 1,000-4,999 Transportation Department San Bernardino State Government-Transportation Programs 1,000-4,999 YRC Freight Bloomington Trucking-Motor Freight 1,000-4,999

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Riverside County
Employer Name Location Industry No. of Employees
Abbott Vascular Inc Temecula Hospital Equipment & Supplies-Mfrs 1,000-4,999 Agua Caliente Casino Resort Spa Rancho Mirage Casinos 1,000-4,999 Amazon Fulfillment Ctr Moreno Valley Mail Order Fulfillment Service 1,000-4,999 Collins Aerospace Riverside Aircraft Components-Manufacturers 1,000-4,999 Corona City Hall Corona City Hall 1,000-4,999
Corona Regional Medical Ctr Corona Hospitals 1,000-4,999 Department-Corrections-Rehab Norco State Govt-Correctional Institutions 1,000-4,999 Desert Regional Medical Ctr Palm Springs Hospitals 1,000-4,999 Eisenhower Health Rancho Mirage Hospitals 1,000-4,999
Fantasy Springs Resort Casino Indio Casinos 1,000-4,999 J Ginger Masonry Riverside Masonry Contractors 1,000-4,999 Kleinfelder Construction Svc Riverside Engineers-Structural 1,000-4,999 La Quinta Golf Course La Quinta Golf Courses 1,000-4,999 Riverside Community Hospital Riverside Hospitals 1,000-4,999 Riverside County Public Health Riverside Government Offices-County 1,000-4,999 Riverside University Health Moreno Valley Hospitals 1,000-4,999 Southwest Healthcare System Murrieta Health Care Management 1,000-4,999 Spa Resort Casino Palm Springs Casinos 1,000-4,999
Starcrest Products Perris Internet & Catalog Shopping 1,000-4,999 Sun World Intl LLC Coachella Fruits & Vegetables-Wholesale 1,000-4,999 Time Rack Corona Computer Software 1,000-4,999

Out of the two counties listed it is noted that San Bernardino is home to some larger employers when compared to Riverside County. Further, the industry of ‘Hospitals’ appears on the top 50 list, 13 separate times.

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HOUSEHOLD INCOME
As of 2023 (the most recent data available), 37.8% of the County’s households generated income greater than $100,000 per year. The following table is presented summarizing the 2023 estimated and 2028 projected household income levels for Riverside County.

San Bernardino County Household Income Distribution
Income Cohort
2023 2028
Number Percentage Number Percentage
<$15,000 57,974 8.5% 54,207 7.8%
$15,000 - $24,999 41,817 6.1% 32,108 4.6%
$25,000 - $34,999 41,944 6.2% 34,590 5.0%
$35,000 - $49,999 65,168 9.6% 54,969 7.9%
$50,000 - $74,999 117,946 17.3% 111,050 16.0%
$75,000 - $99,999 98,954 14.5% 101,891 14.7%
$100,000 - $149,999 135,952 20.0% 152,854 22.0%
$150,000 - $199,999 63,376 9.3% 79,476 11.5%
$200,000+ 58,010 8.5% 72,086 10.4%
Total 681,141 100% 693,231 100%
Avg. Household Income $103,499 $118,590
Est. Median Household Income $78,053 $87,866
Source: STDB Data

As can be seen from the table just presented, the estimated 2023 average household income is $103,499.

This particular amount is projected to increase by approximately 13%, which is slightly less than the median household income projected increase of 11%.

CONCLUSION
The Inland Empire is regarded as a robust market in several categories including population growth, job creation, construction, and industrial space absorption. Population projections for the Inland Empire indicate that the population in the region is growing at a much faster pace when compared to the state in general. As positive trends in the region continue and the population increases it is expected to lead to growth for residential, commercial, and industrial markets.

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NEIGHBORHOOD DESCRIPTION

GENERAL DESCRIPTION
The subject neighborhood consists of the northern portion of the City of Fontana, directly below the Foothill Freeway Route 210. The neighborhood boundaries can be defined by Foothill Boulevard to the south, Route 210 to the north and the city boundaries to the east and west. The neighborhood has a mix of uses typical of urban areas and is described in more detail in the following pages. A map of the neighborhood is presented below:

NEIGHBORHOOD MAP

ACCESS
Main access routes which connect to the larger metropolitan area include Interstate -10 which runs east/west along the southern portion of the City and the Foothill Freeway (State Route 210), which is located north of the neighborhood and also runs east/west. Multiple thoroughfares provided access through the neighborhood from these highways which include Cirtus Avenue, Sierra Avenue and Locust 267
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Avenue which all run north/west. Foothill Boulevard, Arrow Boulevard, Merril Avenue, Randall Avenue and San Bernardino Avenue all run east/west and also provide access throughout the neighborhood. The subject is located along the neighborhood street Nuevo Avenue and can be accessed via Arrow Boulevard just to the south and Sierra Avenue to the east.

LAND USES
The neighborhood is built out with a mix of land uses typical of urban locations which include commercial, retail, residential and public facilities. Retail and commercial uses are generally located along larger streets in the neighborhood with higher vehicle and foot traffic while single family uses along smaller neighborhood streets. Land uses immediately adjacent to the subject include commercial (car dealers) and retail.

DEMOGRAPHICS
The neighborhood’s population has been generally steady since 2010 which is usual for urban areas which are already predominantly built out. Over the next five years the population is expected to increase by 320 people or by less than 1%.

Neighborhood Demographics
Population Income
2028 Total Population 68,285 2023 Per Capita Income $21,114 2023 Total Population 67,965 2023 Median Household Income $61,961 2010 Total Population 67,488 2023 Average Household Income $78,223 % Population Change 2021-2026 0.47%
Households By Income (2023)
Households < $15,000 9.0%
2028 Total Households 18,567 $15,000-$24,999 8.0%
2023 Total Households 18,353 $25,000-$34,999 7.3%
2010 Total Households 16,826 $35,000-$49,999 11.4%
% Households Change 2021-2026 1.17% $50,000-$74,999 24.4% $75,000-$99,999 16.9%
Housing Tenure (2022) $100,000-$149,999 15.2%
% of Renters 52.1% $150,000-$199,999 5.0%
% of Homeowners 45.6% $200,000+ 2.9%
Source: Site to Do Business

As of 2023 the median household income in the neighborhood is $61,961 which is substantially below the median household income of the state as a whole which currently sits at approximately $84,097.

Additionally, the neighborhood’s housing tenure includes 52.1% of renters and 45.6% of homeowners. 268
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NEIGHBORHOOD CONCLUSION
Overall, the neighborhood is typical of urban areas which are bult out with diverse land uses to serve the community as a whole. The neighborhood’s demographics are not expected to change significantly in the coming years as migration from the Los Angeles area is expected to continue . There are several undeveloped parcels in the subject neighborhood which are planned for future commercial development.

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COMMERCIAL MARKET OVERVIEW
Given that the property appraised is near various commercially zoned uses and the highest and best use is for commercial property, a discussion of the commercial market is merited. Data was obtained from multiple sources including Colliers, CoStar, and local Metro Listing Services. The following is a discussion of the national commercial trends, as well as the trends observed in the Inland Empire market areas specifically.

COMMERCIAL MARKET OVERVIEW
Around the globe, economies remain afloat despite months of warning signs, with lingering uncertainties buoyed by pockets of clarity. Global economies continue to face multiple headwinds heading into 2024:
the continued conflict in Ukraine, extreme weather catastrophes, population migration trends, a weaker- than-expected economic recovery in Mainland China, and ongoing risks of financial stress from tightening monetary policies.1 But proactive policy response to the banking turmoil in early 2023, resilient consumer demand, and a stabilization of energy and food prices seem to have settled into the third quarter of 2023.

Facing tightening loan standards, fewer lenders, and higher borrowing costs, commercial real estate buyers could have more difficulty deploying capital for purchases in 2024. Property sales volumes dropped by 59% globally, 63% in the United States, 62% in Europe, and 50% in Asia/Pacific so far through 2023.

Already in play was nearly US$900 billion in loans set to mature over the next two years in the United States. These mortgage maturities could also face difficulties in refinancing in the current lendin g environment of high borrowing costs and risk -averse lenders. Commercial mortgage -backed securities (CMBS) and collateralized loan obligation lenders are behind more than half of the total loan maturities coming due in 2023 alone.

The Inland Empire has emerged as one of the nation’s premier logistics industries because of its remarkable expansion during the previous decade, which has elevated it to the third -most profitable industrial market in the US. The primary industrial market of the Inland Empire is ideally situated close to Southern Californian ports, making it simple for companies to distribute goods. Vacancy remains below historical and national levels, but market conditions are gradually deteriorating, particularly the unde r- construction of the vacant space inventory.

In quarter three of 2023, the Inland Empire Industrial Market experienced a slowdown, but they are still fundamentally stable. Various challenging factors, such as a reduction in consumer spending, sluggish international trade, and an increase in the supply of new industrial space , contributed to negative net absorption and rising vacancies. However, due to several significant factors, including proximity to major ports, a large and expanding population, and a diverse economy, the market is anticipated to remain balanced towards the end of 2023 and into 2024. A rise in interest in sustainable industrial growth is one of the key trends, as is the growing requirement for e-commerce and last-mile logistics space. 270
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Kidder Mathews Q3 2023 Inland Empire Industrial Market Report

Throughout the previous five years, the Inland Empire industrial market has experienced a gradual rise of Lease rates with total availability going from 3% in 2021 to over 9% currently. This commercial and industrial market has seen increases in lease rates but a slowdown of direct vacancy.

Kidder Mathews Q3 2023 Inland Empire Industrial Market Report

BROADER CAPITAL AND ECONOMY MARKET DISCUSSION
Overall, most of 2020 was significantly influenced by the COVID -19 pandemic. The virus quickly spread from Asia through Europe, the United States, and other parts of the world. The United States became the epicenter of the pandemic with the most cases of any country in the world. This has resulted in widespread measures to curb the spread of the virus, including “shelter in place orders” across most of the United 271
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States for self -quarantine. These measures generally restricted non -essential work and/or gatherings.

Although stimulus and other policies have been implemented in attempts to guide the economy through the current storm, the overall impacts have been signi ficant. Congress also passed a second and third round of stimulus bills. The long- term economic impacts of the pandemic are still unclear for many industries.

Although there was initially some caution taken by builders who had delayed closings on some lots, particularly in the early weeks of the pandemic in 2021 and early 2022 we have observed a return to builders acquiring new sites and there have been significant price increases both for land (with near term development) and home. Although there has been a recession and there are certain real estate markets that have been significantly impacted, there are large segments of the population who have not been directly economically impacted by the pandemic. For those workers in positions that were easily transitioned to remote work capabilities, they have largely been able to continue work functions from home. It is noted, however, that interest rates have recently risen to the 5% to 6%+ range. Although the Commercial market has remained relatively strong in the 1st-3rd quarters of 2022, as of for the 4 th -2nd quarter of 2022 -2023, some concerns over the sustainability of price increases , absorption, and new construction are beginning to surface in the broader markets.

In recent months, there has been above target inflation; however, there are varying opinions from economists on inflation risk and its potential impact to the overall economy (local, national, and global economies). Although additional data is needed, recent articles researched as of the middle of the 2023 year suggest that a recession may be on the horizon or may already be underway. The increases in inflation coupled with a potential recession has sparked talk of “stagflation”, an economy with no growth, but high/rising prices.

CONCLUSION OF THE INLAND EMPIRE COMMERCIAL MARKET
The Inland Empire is regarded as a robust market in several categories including population growth, job creation, construction, and industrial space absorption. The commercial and Industrial projections for the Inland Empire indicate that the Economy in the region is growing but due to the COVID 19 Pandemic and international politics, inflation has increased leading to a higher per square foot market with negative net absorption. As positive and negative trends in the region continue and the overall market for commercial and industrial business increases it is expected to lead to growth and a stabilization of the markets.

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IDENTIFICATION OF SUBJECT PROPERTY / PROPERTY DESCRIPTION

IDENTIFICATION OF SUBJECT PROPERTY
Property Address Northwest corner of Oleander Avenue, Fontana, California 92336

Assessor’s Parcel Number N/A

Owner City of Fontana

Owner Title of Interest Fee Simple

Ownership History There have been no sales of the Subject property within the past 5 years. To the best of our knowledge
the subject property is not listed for sale.

Date of Inspection October 30, 2023

Date of Value October 30, 2023

Date of Report November 8, 2023

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ASSESSOR’S SEGMENT MAP

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AERIAL PHOTOGRAPH

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SUBJECT PROPERTY PHOTOGRAPHS

View of the full space between the road and the surplus land on the left

View of subject facing west from Highland Avenue
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SUBJECT PROPERTY PHOTOGRAPHS

View of the surplus land facing northwest.

View of Oleander Avenue facing south.
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SUBJECT PROPERTY DESCRIPTION
Size 0.068± acres (3,000± square feet)
Source: Client provided information

Shape Irregular

Frontage / Exposure The subject property has direct access and exposure on Oleander Avenue and Highland
Avenue.

Access Access to the site is good.

Topography The topography of the site is level

Utilities Unknown utilities are available to the site.

Zoning C-2- Commercial

General Plan Designation C-G-Commercial

Improvements The subject property is surplus land that is owned by the City of Fontana . The property is a
section of improved paved road.

Lease or Rental Status Based on our knowledge no lease agreements encumber the subject property.

Easements A preliminary title report was not provided to the appraiser for review. It is therefore assumed that
no exceptions to title exist that adversely impact
the subject’s value.

Encroachments None were noted or reported.

Private Restrictions None known to exist.

Flood Zone Zone X (unshaded); minimal risk areas outside the 1% and 0.2% annual-chance floodplains.

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Seismic Information The subject parcel is not within an active California fault zone. However, faults may affect
the site depending on the characteristics of the
earthquake and the location of the epicenter. In
general, the effects should be confined to
shaking and/or acceleration (shock waves) and
potential damage to structures should be
minimized by employing adequate design and
construction procedures.

Because the County of San Bernardino, and most
of the State of California, is a seismically active
region, the potential for earthquake -induced
hazards must be acknowledged. However, the
history of past earthquake activity does not
indicate that Riverside County is a particularly
hazardous area. Current engineering design and
construction practices, such as the Uniform
Building Code, provide the opportunity to reduce
earthquake related hazards.

Cultural Recreational and Historic Significance None known or suspected to be present.

Toxic Hazards The client did not provide a Phase 1
Environmental Site Assessment r eport. The
appraisers did not observe any unusual
conditions while performing the inspection.

However, Bender Rosenthal, Inc. and the
representatives thereof, are not expert s in this
field. Please refer to Item 16 of the Assumptions
and Limiting Conditions.

According to California Geotracker of Hazardous
sites, there was a former gas station located
within 1,000 feet of the subject property, but it
was deemed a completed LUST cleanup site and
closed as of May 14, 1993.

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Property Tax Data and Projected Taxes Because the subject property is owned by a body corporate and politic , no p roperty taxes are
assessed.

Relinquishment Relinquishment of highway right of way in the city of Fontana, road 08 - SBD - 210 - pm 14. 19/

15. 18 request no. 481- S.

Now, therefore, it is voted by the California
Transportation Commission that it relinquish,
and it does hereby relinquish, to the City of
Fontana, effective upon the recordation of a
certified copy hereof with the Recorder of San
Bernardino County, all of the State of California'
s right, title and interest in and to said collateral
facilities in said City, together with the right of
way and appurtenances thereof, described as
follows: All that portion of highway right of way
in the City of Fontana, County of San Bernardino,
State of California, shown as SEGMENT 1 and
SEGMENT 2, to be relinquished as indicated on
that certain map consisting of 2 sheets, filed for
record on May 2, 2017, as Document No. 2017 -
0182474, in State Highway Map Book No. 18,
pages 1 and 2, in the Office of the San Bernardino
County Recorder.

OVERALL COMMENTS
The subject is comprised of a 0.068± acre commercial zoned site that is improved with a paved street. If sold on the market in the “As -Is” condition the subject property would be utilized as a roadway or to be expanded into a parking lot. Given the limited size of the parcel and location the property offers significantly limited utility.
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HIGHEST AND BEST USE ANALYSIS
Highest and best use may be defined as the reasonably probable use of property that results in the highest value.

There are four criteria used in the highest and best use analysis process. These are:

1. Legally Permissible Use
What uses are permitted legally under existing zoning, building codes, historic district controls, environmental regulations, deed (private) restrictions, and long-term lease provisions on the site in question?

2. Physically Possible Use
What uses of the site are physically possible, given its size, shape, area, terrain, soils composition, accessibility, assembly potential, and risk potential from natural disasters?

3. Financially Feasible Use
Which possible and permissible uses will produce a positive net return to the owner of the property?

4. Maximally Productive Use
Among the feasible uses, which use will produce the highest residual land value consistent with the rate of return warranted by the market for that use?

The property consists of remnant land located in Oleander Drive. The property is only improved with street improvements and no structural improvements; therefore, just the highest and best use as vacant is considered in this analysis.

HIGHEST AND BEST USE OF THE SITE, AS VACANT

LEGALLY PERMISSIBLE USES
Possible uses are constrained by legal restrictions on a property both private and public. As previously discussed, the zoning for the property is C-2 Commercial and the General Plan is for General Commercial.

Overall, the legally permissible uses per the zoning and General Plan are for commercial development.

PHYSICALLY POSSIBLE USES
The size, topography, and location are important considerations since these factors affect the types of development that are possible and the economies of scale. The property is level and as access from Oleander drive. The subject is 3,000± square feet in size with a generally irregular shape. The small size and unique shape limit the overall development potential of the site. Considering the small size the parcel offers significantly limited utility.
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Based upon the size and shape of the subject property, the legally permissible uses may not be physically possible.

FINANCIALLY FEASIBLE / MAXIMALLY PRODUCTIVE USES
The next test of highest and best use is financial feasibility. Based on the legal and physical constraints previously discussed, the potential use of the subject property has been limited to residential use. A proposed property improvement must be able to deliver an income return that generates the market value sufficient to pay for the developmental costs, the risks involved, and profit appropriate for the type of development.

The current zoning allows for commercial development; however, commercial development of the site would be not be possible given the small size and unique shape . As a standalone parcel the site offers limited utility. However, if the property were to be assembled with the adjacent parcel to the west some additional value could be created, although marginal.

HIGHEST AND BEST USE CONCLUSION, AS IF VACANT
Considering all the preceding factors, it is concluded that the highest and best use of this site, as vacant, is for assemblage to the adjacent commercial zoned parcel to the west. The most likely buyer for the subject property (as if vacant) would be the adjacent owner or a land speculator. 282
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VALUATION

VALUATION PREMISE
The subject property totals 3,000± square feet in size, located in the City of Fontana. The highest and best use is determined to be for assemblage with adjacent parcel, although the site offer limited utility overall.

The three accepted approaches to value are the Sales Comparison Approach, the Income Approach and the Cost Approach. We have utilized the Sales Comparison Approach to value as the best indication of market value to estimate the value of the land. The Sales Comparison Approach compares the subject property to other vacant sites that have recently sold in the market area and is usually the preferred method of valuation when comparable sales data are available. The cost approach and the income approach will not be utilized as neither is relevant for this assignment. All properties were compared based on a price per square foot, consistent with the market for commercial land. First the subject will be valued as if vacant, then the cost to remove the current improvement will be analyzed.

VALUATION OF THE SUBJECT PROPERTY (LAND ONLY)

SALES COMPARISON APPROACH
The Sales Comparison Approach involves direct comparison of the appraised property with other properties that have sold or have been offered for sale in the open, competitive market. This approach is based upon the principle that a prudent investor would p ay no more for real property than the cost of acquiring an equally desirable substitute property of similar utility. While buyers of income -producing properties typically focus on a property’s economic characteristics, sales of similar properties analyzed from a physical viewpoint (i.e., based on price per acre or per square foot) can indicate value patterns and trends in the market.

The Sales Comparison Approach requires several steps. They include:
• Researching the market for information on sales transactions, listings, and offers to purchase or sell involving properties that are similar to the subject property. • Verifying the information by confirming that the data are factually accurate and that the transactions reflect arm’s-length, market considerations. • Selecting the relevant units of comparison and develop a comparative analysis for each. • Comparing sale properties with the subject property using the elements of comparison and analyze the price of each relative to the subject property. • Reconciling the various value indications produced from the analysis of comparable sales into a single value indication or a range of values.
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In the Sales Comparison Approach to value, the subject property should be compared to other similar properties that have recently sold in the market area or competing market areas. A concerted effort was made to locate properties that have similar utility for commercial or industrial development for surplus land.

A summary table and a map of the comparable land sales are presented on the following pages, followed by a discussion of the comparable sales and comparison to the subject property.2347

COMPARABLE LAND SALES SUMMARY TABLE
Sale No.

BRI No.

Location

APN(s)
Seller

Buyer
Sale Date

Doc. No.

Sale Price Zoning Price Per
Sq Ft
Size:

Acres

SF
LS-1

9754531
2627 Highland Ave, Highland,
California
San Bernardino County

APN: 1191-111-22
R Dale Ellis And Marsha
Ellis Family Trust

Akk 320 Superior Ave LLC
3/2023

2023.65935
$61,000 M1 $67.78

0.02±

900
LS-2

9597511
3155 Date St, Riverside, California
Riverside County

APN: 219-103-006
Riverside County
Transportation
Commission

Garcia, Javier
06/2022

2022.372632
$17,000 M1 $3.00

0.13±

5,662
LS-3

9296973
Temescal Canyon Road Corona,
California
Riverside County

APN: 394-030-009
The Yoko Reed Revocable
Trust

Necal Bancorp
01/2019

2019.7011
$17,257* M-SC $0.14

2.77±

120,661
LS-4

9294729
1505 3rd Street, Riverside,
California
Riverside County

APN: 250-070-029
State of California

Darshankumar Patel
06/2018

2018.259281
$1,000 C2 $0.05

0.50±

21,780

SUBJECT
Northwest corner of Oleander
Avenue,
Fontana, California
San Bernardino County

APN: N/A

Appraisal --- --- C2 --

0.068±

3,000

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COMPARABLE LAND SALES MAP

DISCUSSION OF SALE COMPARABLES
The property appraised is a site where the highest and best use is for Commercial development for surplus land. Given the physical differences between the comparable sales selected for analysis, the said differences were considered qualitatively.

All of the properties analyzed are fee simple transactions and no significant considerations are merited for property rights. It was reported that the sales were either cash, or cash equivalent and there were no unusual conditions of sale. Additional comparisons between the subject and comparables are discussed as follows.

Comparable Land Sale 1
This is the sale of a 900 square foot industrial lot in San Bernardino, California. This property is located on
Highland Ave and is within 0.25 miles from Highway
210. The listing broker confirmed that this property
was sold on February 7,2023 for $61,000, which
amounts to $67.78 per square foot. The listing agent
mentioned that the property contained a lease in place
for an existing billboard which is owned by the lessee
for a generated income of $300 per month. There is
accessibility from E Highland avenu e directly and the
property is surrounded by metal chain-link fence.
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This comparable sale is the most recent sale and best reflects current market conditions. However, this comparable is improved billboard and generat es income from an advertising sign on site . Further, this comparable is significantly smaller than the subject indicating a lower unit of value for the subject. Based on these superior factors, a value well below $67 per square foot is considered appropriate for the subject.

Comparable Land Sale 2
This site sold August 25, 2022, for $17,000 or $3 .00 per square foot. According to the buyer they paid all cash in this arms-length transaction with the intention to use the site as yard space as they own a nearby property on Date Street.

This is a sale at the end of a cul- de-sac and adjacent to Highway 91. The property is 0.13± acres or 5,662 square feet, however, the western side is within the Highway 91 right of way which leaves approximately 3,717± SF of usable space which is fenced in with a gate. Acco rding to the buyer the property is unbuildable due to the shape and size of the site.

The property has frontage and legal access along Date Street.

The neighborhood is mainly industrial west of the railroad line on Commerce Street, and residential east of the railroad line. The property is zoned I for Industrial, and the general plan is for City Limits. The property has current access to all municipal services.

This comparable sale is larger than the subject, which would indicate a higher value for the subject.

However, these inferior attributes are offset given the comparables superior utility overall. Further, the property was purchased for assemblage from the adjacent owner which positively impacted the value.

Therefore, this sale indicates a value slightly less than $3.00 for the subject.

Comparable Land Sale 3
The seller of this property was a
Revocable Trust which included
three separate parties (each
holding percentage ownerships)
who transferred the parcel to
Rancon Group for a total price of
$3,000. This property is located
along Temescal Canyon Road,
nestled next to Interstate 15. The
property was never listed
formally on the market.

Discussions with the property ownership indicate that they had to track down the prior owners (as the sellers weren’t aware they still owned the property, and they thought it went to tax sale). The property 286
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had substantial back-taxes on it at the time of the sale for the amount of $14,257, which the buyers knew about. The buyers (current owners) paid all closing costs, escrow costs, title costs, and had to also pay the substantial back taxes on the site. Thus, the adjusted or effective sales price equates to $17,257 or $0.14 per square foot , given the back taxes. Effectively, this was a transaction involving specific heightened motivations by the buyers. The property is 2.77 acres with a narrow curved rectangular shape with general level topography and access to municipal utilities at the street.

This comparable sale is significantly larger in size, which would indicate a higher unit of value for the subject. Further, the comparable offers an inferior overall location. Overall, a value significantly above $0.14 per square foot for the subject is appropriate.

Comparable Land Sale 4
This vacant land parcel is situated at 1505 3rd Street in Riverside, California. It is in Riverside County. The surrounding land uses are predominantly office and special purpose in nature. It is located about 2 miles from the center of Riverside.

The property is triangular, and its contours are generally level.

The seller in the transaction was the State of California and the buyer was Darshankumar Patel. The date of recordation is June 27, 2018. The property sold for $1,000. This equates to $2,000 per gro ss acre or $0.05 per gross square foot. It is located adjacent to an off- ramp from I -215. It is doubtful Caltrans would allow a curb cut and access to a property within 150 feet of the off- ramp due to traffic flow issues right -in traffic would create. This property sold as the state of California would have allowed no due diligence period prior to closing. The property, to our understanding, sold in a sealed bid pr ocess, providing no opportunity for an extended escrow period in which the buyer could perform due diligence while risking only a deposit. For this reason, it sold with a higher amount of risk than is typical for the market.

This property sold with a high-risk assessment which is inferior. Further, this sale is larger than the subject, indicating a higher value for the subject. In addition, the location of the site is too close to the off-ramp to allow for legal access to the site which is inferior to the subject . Overall, this comparable is inferior, indicating a value well above $0.05 per square foot for the subject.

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LAND VALUE CONCLUSION
Based on the previous discussion, the sale comparables indicate a range of value for the subject from approximately $1,000 per site to $61,000 per site, as shown in the following table.

Comp No.

Subject Value
Less Than /
Greater Than
Sale Price
Per Sq Ft.

Sale Date Sales Price Size (AC)
LS-1 < $67.78 3/2023 $61,000 0.02±
LS-2 < $3.00 6/2022 $17,000 0.13±
Subject Value Indicator Range from $0.14 to $3 per square foot.

LS-3 > $0.14 01/2019 $17,257 2.77±
LS-4 > $0.05 06/2018 $1,000 0.50±

After the comparable sales were analyzed, the subject was bracketed by sales LS-2 and LS-3, respectively $3.00 and $0.14 per square foot. LS-3 is located in an inferior location overall and is significantly larger than the subject. LS-2 is most similar in terms of size and location; therefore, more weight is placed on the value indicator of LS-2. Therefore, the subject value is estimated to be $2.50 per square foot.

FAIR MARKET VALUE CONCLUSION
Value of Subject Property
$2.50 x 3,000 Square feet = $ 7,500

This concludes the report.

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APPENDIX
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APPRAISERS’ CERTIFICATIONS
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APPRAISER’S CERTIFICATION
I certify that, to the best of my knowledge and belief:

1. The statements of fact contained in this report are true and correct.

2. The analyses, opinions, and conclusions are limited only by the reported assumptions and limiting conditions and are my personal, impartial and unbiased and professional analyses, opinions and conclusions.

3. I have no present or prospective interest in the property that is the subject of this report, and I have no personal interest with respect to the parties involved.

4. I have neither appraised nor provided any service pertaining to the subject property in the past three years.

5. I have no bias with respect to the property that is the subject of this report or to the parties involved with this assignment.

6. My engagement in this assignment was not contingent upon developing or reporting predetermined results.

7. My compensation for completing this assignment is not contingent upon the development or reporting of a predetermined value or direction in value that favors the cause of the client, the amount of the value opinion, the attainment of a stipulated result, o r the occurrence of a subsequent event directly related to the intended use of this appraisal.

8. The reported analyses, opinions, and conclusions were developed, and this report has been prepared, in conformity with the Uniform Standards of Professional Appraisal Practice (USPAP).

9. The reported analyses, opinions, and conclusions were developed, and this report has been prepared, in conformity with the requirements of the Code of Professional Ethics & Standards of Professional Appraisal Practice of the Appraisal Institute, which include the Uniform Standards of Professional Appraisal Practice.

10. The use of this report is subject to the requirements of the Appraisal Institute relating to review by its duly authorized representatives.

11. As of the date of this report, I have completed the continuing education program of the Appraisal Institute.

12. I have made a personal inspection of the property that is the subject of this report.

13. I have not revealed the findings and results of this appraisal to anyone other than the proper officials of the client and I will not do so unless and until authorized by the client, or until I am required to do so by due process of law, or until I am rele ased from this obligation by having publicly testified as to such findings.
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14. Such appraisal has been made in conformity with the appropriate California laws, Title VI of the 1964 Civil Rights Act, and regulations, policies, and procedures applicable to appraisal of right of way.

15. To the best of my knowledge, no portion of the value of the property appraised consists of items which are non-compensable under the established laws of California. It is my understanding that federal funds may be involved in the project that pertains to the subject of this report.

16. No one provided significant assistance in the preparation of this report.

17. My opinion of the total market value of the appraised property identified in this report was derived without collusion, coercion or direction as to value.

David C. Houghton, MAI
Certified General Real Estate Appraiser
California Certificate No. AG039402

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APPRAISERS’ QUALIFICATIONS
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professional
qualifications
david houghton, MAI
Appraisal Manager
David Houghton is an Appraisal Manager with Bender Rosenthal (BRI). He has been involved in real estate appraising since 2005 and is a Certified General Appraiser in the State of California. He has professional experience appraising a wide range of property types, including industrial, office, medical office, retail, multifamily, condemnation, right of way, residential subdivisions, and various agricultural/rural residential property types.

Between 2007 and 2014 he worked exclusively on low income housing appraisal assignments. While focused on that specialty, David gained experience appraising affordable housing and conducting market studies for Low Income Housing Tax Credit (LIHTC) developers. In 2014, he began working with BRI and has since shifted his focus and expertise into right of way appraisal assignments.

David has appraised properties and completed market studies throughout Southern and Northern California, Washington, Hawaii, and Nevada, with the bulk of the experience in Southern and Northern California.

YEARS OF EXPERIENCE
18 Years (with BRI since 2014)

EDUCATION
BS, Science of Business
Management
University of Phoenix
Phoenix, Arizona

PROFESSIONAL REGISTRATIONS
California Certified General
Real Estate Appraiser
AG 39402
Professional Affiliations
Northern California Chapter of
Appraisal Institute
Designations
MAI, Appraisal Institute
representative valuations include
Office – Existing and proposed office properties in Sacramento Region and Central Valley.

Retail – Existing and proposed retail properties throughout California.

Industrial – Existing and proposed industrial properties in Sacramento Region and Central Valley.

Multi-family – Existing and proposed multi-family properties in Northern and Southern California, the state of Washington, New Mexico, Nevada and Hawaii.

Mixed Use – Existing and proposed mixed use properties in Northern and Southern California.

Subdivision – Proposed residential subdivisions in Sacramento Region and Central Valley.

Eminent Domain – Improved and unimproved properties involving full and partial takings for municipalities, quasi-public companies, and property owners.

Agricultural – Vineyards, dairies, orchards, field/row crop land, and rural residential properties.

Land – Various types of land appraised such as commercial land, retail pad sites, residential land, transitional land, and agricultural/rural residential land.

Multi-family Market Studies – Existing and proposed multi-family LIHTC/ HUD/USDA properties in Northern and Southern California, the state of Washington, New Mexico, Nevada and Hawaii.

Headquarters: 2825 Watt Avenue, Suite 200 | Sacramento, CA 95821 | 916.978.4900 294
City of Fontana
Action Report
City Council Meeting
8437 Sierra Avenue
Fontana, CA 92335
File #: 26-1075 Agenda Date: 6/23/2026
Agenda #: M. Category: Consent Calendar
FROM:

Police Department
SUBJECT:

Fontana Police Helicopter Service Contract
RECOMMENDATION:

1. Approve a Service Agreement with HeliSafe, Inc. utilizing Purchasing Policy and Procedure Manual 3.1.5 Non-Competitive Proposal - Single/Sole Source for the Fontana Police Department Air Support Unit Helicopters.

2. Authorize the City Manager (or his designee) to enter into a Service Agreement, all related documentation, and any amendments to continue this cooperative agreement as long as it is in the best interest of the City of Fontana.

COUNCIL GOALS:
· Improve public safety by increasing operational efficiency, visibility and availability. · Concentrate on Inter-governmental relations by establishing partnerships and positive working relationships with other public agencies providing services to residents and local businesses.

DISCUSSION:

Since 2016, the Fontana Police Department has contracted with HeliSafe Inc. for comprehensive aviation support, including maintenance, fleet storage, and pilot services. Over the course of this partnership, HeliSafe Inc. has demonstrated a consistent record of reliability and professionalism, maintaining the City’saviation assets at a high level of readiness and ensuring uninterrupted service delivery to the community.

The existing agreement has reached its term, and a new contract has been negotiated to continue these services. The proposed agreement will include a modified first-year term of eleven months. The modification will allow the contract to align with the City Of Fontana fiscal year. The proposed agreement also includes an option for the City, upon approval by the City Council, to renew the contract annually for up to five (5) additional one-year terms. This structure provides the city with both continuity of service and flexibility to evaluate performance and fiscal impacts on a year-to-year basis.

A key enhancement within the new agreement is a 10 percent increase in service time for the Airbus AS350B2. This aircraft offers greater operational capability compared to the Robinson R66, particularly in higher wind conditions where the R66 may be grounded. By expanding the use of the AS350B2, the Department will be able to maintain aerial support during periods that would otherwise result in reduced or unavailable service. The operation will now be serviced by 50% Airbus and 50% City of Fontana Printed on 6/18/2026Page 1 of 2
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R66.

While this increased capability provides a measurable improvement in operational coverage and public safety responsiveness, it also results in a corresponding increase in program costs. The additional expense reflects both the extended service hours and the higher performance capabilities of the AS350B2 platform. However, the ability to sustain aerial operations during adverse conditions enhances officer safety, improves response effectiveness, and ensures more consistent service to the community.

Overall, the proposed agreement balances operational improvements with fiscal responsibility, providing the City with a dependable aviation program, enhanced service capacity, and the flexibility to reassess future needs through the annual renewal option. The HeliSafe Inc. contract includes a fixed annual cost escalation of 3 percent for the duration of the agreement.

Total amount for the first year (11-month term) is $ 1,244,363.75. Funds have already been included in the 2026/2027 Fiscal Budget in the amount of $1,318,620 utilizing General Fund (Fund 101) and Grant funds (Fund 322). The current contract remains and continues to provide significant cost savings under today’s industry standards and expectations.

FISCAL IMPACT:

Funds for air support program services are included in the approved departmental General Fund budget in #10140233-8021, 10140233-8130, and 32240233-8130. The remainder year two through year five contract costs will be included in the budget planning of 2-year budget cycle FY 27-29 and FY 29-31 upon City Council approval to extend the contract.

MOTION:

Approve staff recommendation.

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CITY OF FONTANA

PROFESSIONAL SERVICES AGREEMENT
PD-26-185-MS

1. PARTIES AND DATE.

This Agreement is made effective and entered into this ___ day of ___________, 2026, (“Effective Date”) by and between the City of Fontana, a municipal corporation organized under the laws of the State of California with its principal place of business at 8353 Sierra Avenue, Fontana, California 92335 (“City”) and HeliSafe, Inc, a Incorporated Corporation. with its principal place of business at 3333 Airport Drive. Torrance, Ca 90505 (“Consultant”). City and Consultant are sometimes individually referred to as “Party” and collectively as “Parties.”

2. RECITALS.

2.1 City. City is a municipal corporation organized under the laws of the State of California, with power to contract for services necessary to achieve its purpose.

2.2 Consultant. Consultant desires to perform and assume responsibility for the provision of certain professional services required by the City on the terms and conditions set forth in this Agreement. Consultant represents that it is experienced in providing Aircraft, Personnel, Equipment Maintenance and Base of Operations services to public clients, is licensed in the State of California, and is familiar with the plans of City.

2.3 Project. City desires to engage Consultant to render such services for the Fontana Police Department Air Support Unit Helicopters project (“Project”) as set forth in this Agreement.

3. TERMS.

3.1 Scope of Services and Term.

3.1.1 General Scope of Services. Consultant promises and agrees to furnish to the City all labor, materials, tools, equipment, services, and incidental and customary work necessary to fully and adequately supply the professional Helicopter Support services necessary for the Project (“Services”). The Services are more particularly described in Exhibit “A” attached hereto and incorporated herein by reference. All Services shall be subject to, and performed in accordance with, this Agreement, the exhibits attached here to and incorporated herein by reference, and all applicable local, state and federal laws, rules and regulations.

3.1.2 Term. The term of this Agreement shall be from August 1, 2026 to June 30, 2031, unless earlier terminated as provided herein. Year one to be 11 months August 1, 2026 to June 30, 2027. The remaining years, 2027 -2031, to be 12 months, July 1 st to June 30th. The City, by approval of the City Council, shall have the option, at its sole discretion, to renew this Agreement annually for no more than 4 additional one-year terms. Consultant reserves the right to decline renewal. Consultant shall complete the Services within the term of this Agreement, and shall meet any other established schedules and deadlines.

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3.2 Responsibilities of Consultant.

3.2.1 Control and Payment of Subordinates; Independent Contractor . The Services shall be performed by Consultant or under its supervision. Consultant will determine the means, methods and details of performing the Services subject to the requiremen ts of this Agreement.

City retains Consultant on an independent contractor basis and not as an employee. Consultant retains the right to perform similar or different services for others during the term of this Agreement. Any additional personnel performing the Services under this Agreement on behalf of Consultant shall also not be employees of City and shall at all times be under Consultant’s exclusive direction and control. Consultant shall pay all wages, salaries, and other amounts due such personnel in connection with their performance of Services under this Agreement and as required by law. Consultant shall be responsible for all reports and obligations respecting such additional personnel, including, but not limited to: social security taxes, incom e tax withholding, unemployment insurance, disability insurance, and workers’ compensation insurance.

3.2.2 Schedule of Services . Consultant shall perform the Services expeditiously, within the term of this Agreement, and in accordance with the Schedule of Serv ices set forth in Exhibit “A” attached hereto and incorporated herein by reference. Consultant represents that it has the professional and technical personnel required to perform the Services in conformance with such conditions. In order to facilitate Consultant’s conformance with the Schedule, City shall respond to Consultant’s submittals in a timely manner. Upon request of City, Consultant shall provide a more detailed schedule of anticipated performance to meet the Schedule of Services.

3.2.3 Conformance to Applicable Requirements. All work done by Consultant shall be consistent with applicable law and subject to the direction of the City’s representative in the interests of public health and safety.

3.2.4 Substitution of Key Personnel. Consultant has represented to City that certain key personnel will perform and coordinate the Services under this Agreement. Should Key Personnel become unavailable, Consultant may substitute other personnel of at least equal competence upon written approval of City. In the event that City and Consultant cannot agree as to the substitution of key personnel, City shall be entitled to terminate this Agreement for cause.

As discussed below, any personnel who fail or refuse to perform the Services in a manner acceptable to the City, or who are determined by the City to be uncooperative, incompetent, a threat to the adequate or timely completion of the Project or a threat to the safety of persons or property, shall be promptly removed from the Project by the Consultant at the request of the City.

The key personnel for performance of this Agreement are as follows: Bob Muse, Chief Executive Officer.

3.2.5 City’s Representative. The City hereby designates the Chief of Police, or his or her designee, to act as its representative for the perfor mance of this Agreement (“City’s Representative”). City’s Representative shall have the power to act on behalf of the City for all purposes under this Contract. Consultant shall not accept direction or orders from any person other than the City’s Representative or his or her designee.

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3.2.6 Consultant’s Representative. Consultant hereby designates Bob Muse, or his or her designee, to act as its representative for the performance of this Agreement (“Consultant’s Representative”). Consultant’s Representative shall have full authority to represent and act on behalf of the Consultant for all purposes under this Agreement. The Consultant’s Representative shall supervise and direct the Services, using his/her best skill and attention, and shall be responsible fo r all means, methods, techniques, sequences and procedures and for the satisfactory coordination of all portions of the Services under this Agreement.

3.2.7 Coordination of Services . Consultant agrees to work closely with City staff in the performance of Services and shall be available to City’s staff, consultants and other staff at all reasonable times.

3.2.8 Standard of Care; Performance of Employees . Consultant shall perform all Services under this Agreement in a skillful and competent manner, consistent with the standards generally recognized as being employed by professionals in the same discipline in the State of California. Consultant represents and maintains that it is skilled in the professional calling necessary to perform the Services. Consultant warrants that all employees and subcontractors shall have sufficient skill and experience to perform the Services assigned to them. Finally, Consultant represents that it, its employees and subcontractors have all licenses, permits, qualifications and approvals of whatever nature that are legally required to perform the Services, including a City Business License, and that such licenses and approvals shall be maintained throughout the term of this Agreement. As provided for in the indemnification provisions of th is Agreement, Consultant shall perform, at its own cost and expense and without reimbursement from the City, any services necessary to correct errors or omissions which are caused by the Consultant’s failure to comply with the standard of care provided for herein. Any employee of the Consultant or its sub-consultants who is determined by the City to be uncooperative, incompetent, a threat to the adequate or timely completion of the Project, a threat to the safety of persons or property, or any employee who fails or refuses to perform the Services in a manner acceptable to the City, shall be promptly removed from the Project by the Consultant and shall not be re-employed to perform any of the Services or to work on the Project.

3.2.9 Period of Performance . Consult ant shall perform and complete all Services under this Agreement within the term set forth in Section 3.1.2 above (“Performance Time”).

Consultant shall also perform the Services in strict accordance with any completion schedule or Project milestones described in Exhibits “A” or “B” attached hereto, or which may be separately agreed upon in writing by the City and Consultant (“Performance Milestones”). Consultant agrees that if the Services are not completed within the aforementioned Performance Time and/o r pursuant to any such Project Milestones developed pursuant to provisions of this Agreement, it is understood, acknowledged and agreed that the City will suffer damage.

3.2.10 Laws and Regulations; Employee/Labor Certifications . Consultant shall keep itself fully informed of and in compliance with all local, state and federal laws, rules and regulations in any manner affecting the performance of the Project or the Services, including all Cal/OSHA requirements, and shall give all notices required by law. Consultant shall be liable for all violations of such laws and regulations in connection with Services. If the Consultant performs any work knowing it to be contrary to such laws, rules and regulations and without giving written notice to the City, Consultant shall be solely responsible for all costs arising therefrom. Consultant shall defend, indemnify and hold City, its officials, directors, officers, employees and agents free and 299
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harmless, pursuant to the indemnification provisions of this Agreement, from any claim or liability arising out of any failure or alleged failure to comply with such laws, rules or regulations.

3.2.10.1 Employment Eligibility; Consultant. By executing this Agreement, Consultant verifies that it fully complies with all requirements and restrictions of state and federal law respecting the employment of undocumented aliens, including, but not limited to, the Immigration Reform and Control Act of 1986, as may be amended from time to time. Such requirements and restrictions include, but are not limited to, examination and retention of documentation confirming the identity and immigration status of each employee of the Consultant. Consultant also verifies that it has not committed a violation of any such law within the five (5) years immediately preceding the date of execution of this Agreement, and shall not violate any such law at any time during the term of the Agreement. Consultant shall avoid any violation of any such law during the term of this Agreement by participating in an electronic ve rification of work authorization program operated by the United States Department of Homeland Security, by participating in an equivalent federal work authorization program operated by the United States Department of Homeland Security to verify information of newly hired employees, or by some other legally acceptable method. Consultant shall maintain records of each such verification, and shall make them available to the City or its representatives for inspection and copy at any time during normal business hours. The City shall not be responsible for any costs or expenses related to Consultant’s compliance with the requirements provided for in Section 3.2.10 or any of its sub-sections.

3.2.10.2 Employment Eligibility; Subcontractors , Consultants, Sub - subcontractors and Subconsultants. To the same extent and under the same conditions as Consultant, Consultant shall require all of its subcontractors, consultants, sub - subcontractors and subconsultants performing any work relating to the Project or this Agreement to ma ke the same verifications and comply with all requirements and restrictions provided for in Section 3.2.10.1.

3.2.10.3 Employment Eligibility; Failure to Comply . Each person executing this Agreement on behalf of Consultant verifies that they are a duly authorized officer of Consultant, and understands that any of the following shall be grounds for the City to terminate the Agreement for cause: (1) failure of Consultant or its subcontractors, consultants, sub -subcontractors or subconsultants to meet any of the requi rements provided for in Sections 3.2.10.1 or 3.2.10.2; (2) any misrepresentation or material omission concerning compliance with such requirements (including in those verifications provided to the Consultant under Section 3.2.10.2); or (3) failure to immed iately remove from the Project any person found not to be in compliance with such requirements.

3.2.10.4 Labor Certification. By its signature hereunder, Consultant certifies that it is aware of the provisions of Section 3700 of the California Labor Code which require every employer to be insured against liability for Workers’ Compensation or to undertake self-insurance in accordance with the provisions of that Code, and agrees to comply with such provisions before commencing the performance of the Services.

3.2.10.5 Equal Opportunity Employment. Consultant represents that it is an equal opportunity employer and it shall not discriminate against any subconsultant, employee or applicant for employment because of race, religion, color, national origin, handicap, ancestry, sex or age. Such non-discrimination shall include, but not be limited 300
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to, all activities related to initial employment, upgrading, demotion, transfer, recruitment or recruitment advertising, layoff or termination. Consultant shall also comply with all relevant provisions of City’s Minority Business Enterprise program, Affirmative Action Plan or other related programs or guidelines currently in effect or hereinafter enacted.

3.2.10.6 Air Quality. To the extent applicable, Consultant must fully comply with all appli cable laws, rules and regulations in furnishing or using equipment and/or providing services, including, but not limited to, emissions limits and permitting requirements imposed by the South Coast Air Quality Management District (SCAQMD) and/or California Air Resources Board (CARB). Although the SCAQMD and CARB limits and requirements are more broad, Consultant shall specifically be aware of their application to "portable equipment", which definition is considered by SCAQMD and CARB to include any item of equipment with a fuel -powered engine. Consultant shall indemnify City against any fines or penalties imposed by SCAQMD, CARB, or any other governmental or regulatory agency for violations of applicable laws, rules and/or regulations by Consultant, its sub consultants, or others for whom Consultant is responsible under its indemnity obligations provided for in this Agreement.

3.2.10.7 Water Quality.
(A) Management and Compliance. To the extent applicable, Consultant’s Services must account for, and fully comply with, al l local, state and federal laws, rules and regulations that may impact water quality compliance, including, without limitation, all applicable provisions of the Federal Water Pollution Control Act (33 U.S.C. §§ 1300); the California Porter-Cologne Water Qu ality Control Act (Cal Water Code §§ 13000 -14950); laws, rules and regulations of the Environmental Protection Agency, the State Water Resources Control Board and the Santa Ana Regional Water Quality Control Board; the City’s ordinances regulating discharges of storm water; and any and all regulations, policies, or permits issued pursuant to any such authority regulating the discharge of pollutants, as that term is used in the Porter -Cologne Water Quality Control Act, to any ground or surface water in the State. (B) Liability for Non-compliance. Failure to comply with the laws, regulations and policies described in this Section is a violation of law that may subject Consultant or City to penalties, fines, or additional regulatory requirements. Consultant shall defend, indemnify and hold the City, its directors, officials, officers, employees, volunteers and agents free and harmless, pursuant to the indemnification provisions of this Agreement, from and against any and all fines, penalties, claims or other regul atory requirements imposed as a result of Consultant’s non-compliance with the laws, regulations and policies described in this Section, unless such non-compliance is the result of the sole established negligence, willful misconduct or active negligence of the City, its officials, officers, agents, employees or authorized volunteers. (C) Training. In addition to any other standard of care requirements set forth in this Agreement, Consultant warrants that all employees and subcontractors shall have sufficient skill and experience to perform the Services assigned to them without impacting water quality in violation of the laws, regulations and policies described in this Section. Consultant further warrants that it, its employees and subcontractors will receive adequate training, as determined by City, regarding the requirements of the laws, regulations and policies described in this Section as they may relate to the Services provided under this Agreement. Upon request, City will provide Consultant with a list of training programs that meet the requirements of this paragraph.
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3.2.11 Insurance to be provided by Consultant.

3.2.11.1 Time for Compliance . Consultant shall not commence the Services under this Agreement until it has provided evidence satisfactory to the City that it has secured all insurance required under this section. In addition, Consultant shall not allow any subcontractor to commence work on any subcontract until it has provided evidence satisfactory to the City that the subcontractor has secured all insurance required under this section.

3.2.11.2 Minimum Requirements. Consultant shall, at its expense, procure and maintain for the duration of the Agreement insurance against claims for injuries to persons or damages to property which may arise from or in connection with the performance of the Agreement by the Consultant, its agents, representatives, employees or subcontractors for non -flight operations or accidental damage to the listed City’s helicopters covered in 3.2.12 while rotors are in motion and when rotors are not in motion.

Consultant shall also require all of its subcontractors to procure and maintain the same insurance for the duration of the Agreement. Such insurance shall meet at least the following minimum levels of coverage:
(A) Minimum Scope of Insurance. Coverage shall be at least as broad as the latest version of the following: (1) General Liability : Insurance Services Office Commercial General Liability coverage (occurrence form CG 0001); (2) Automobile Liability :

Insurance Services Office Business Au to Coverage form number CA 0001, code 1 (any auto); and (3) Workers’ Compensation and Employer’s Liability: Workers’ Compensation insurance as required by the State of California and Employer’s Liability Insurance. The policy shall not contain any exclusion contrary to the Agreement, including but not limited to endorsements or provisions limiting coverage for (1) contractual liability (including but not limited to ISO CG 24 26 or 21 29); or (2) cross liability for claims or suits by one insured against another. (B) Minimum Limits of Insurance. Consultant shall maintain limits no less than: (1) General Liability $2,000,000 per occurrence for bodily injury, personal injury and property damage. If Commercial General Liability Insurance or other form with general aggregate limit is used including, but not limited to, form CG 2503, either the general aggregate limi t shall apply separately to this Agreement/location or the general aggregate limit shall be twice the required occurrence limit; (2) Automobile Liability : $2,000,000 per accident for bodily injury and property damage; and (3) Workers’ Compensation and Empl oyer’s Liability: Workers’ Compensation limits as required by the Labor Code of the State of California. Employer’s Liability limits of $1,000,000 per accident for bodily injury or disease. (C) Notices; Cancellation or Reduction of Coverage . At least fifteen (15) days prior to the expiration of any such policy, evidence showing that such insurance coverage has been renewed or extended shall be filed with the City. If such coverage is cancelled or materially reduced, Consultant shall, within ten (10) days after receipt of written notice of such cancellation or reduction of coverage, file with the City evidence of insurance showing that the required insurance has been reinstated or has been provided through another insurance company or companies. In the even t any policy of insurance required under this Agreement does not comply with these specifications or is canceled and not replaced, the City has the right but not the duty to obtain the insurance it deems necessary and any premium paid by the City will be 302
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promptly reimbursed by Consultant or the City may withhold amounts sufficient to pay premium from Consultant payments. In the alternative, the City may suspend or terminate this Agreement.

3.2.11.3 Insurance Endorsements . The insurance policies shall contain the following provisions, or Consultant shall provide endorsements on forms supplied or approved by the City to add the following provisions to the insurance policies:
(A) General Liability. The general liability policy shall include or be endorsed (amended) to state that: (1) using ISO CG forms 20 10 and 20 37, or endorsements providing the exact same coverage, the City of Fontana, its directors, officials, officers, employees, agents and volunteers shall be covered as additional insured with respect to the Services or ongoing operations performed by or on behalf of the Consultant insofar as the Services or ongoing operations are not covered by the City’s aircraft insurance referenced below in Section 3.2.12, including materials, parts or equipment furnished in connection with such work; and (2) using ISO form 20 01, or endorsements providing the exact same coverage, the insurance coverage shall be primary insurance as respects the City, its directors, officials, officers, employees, agents and volunteers, or if excess, shall stand in an unbroken chain of coverage excess of the Consultant’s scheduled underlying coverage. Any excess insurance shall contain a provision that such coverage shall also apply on a primary and noncontributory basis for the benefit of the City, before the City’s own primary insurance or self-insurance shall be called upon to protect it as a named insured. Any insurance or self -insurance maintained by the City, its directors, officials, officers, employees, agents and volunteers shall be excess of the Consultant’s insurance and shall not be called upon to contribute with it in any way. Notwithstanding the minimum limits set forth in Section 3.2.11.2(B), any available insurance proceeds in excess of the specified minimum limits of coverage shall be available to the parties required to be named as additional insureds pursuant to this Section 3.2.11.3(A). (B) Automobile Liability . The automobile liability policy shall include or be endorsed (amended) to state that: (1) the City, its directors, o fficials, officers, employees, agents and volunteers shall be covered as additional insureds with respect to the ownership, operation, maintenance, use, loading or unloading of any auto owned, leased, hired or borrowed by the Consultant or for which the Co nsultant is responsible; and (2) the insurance coverage shall be primary insurance as respects the City, its directors, officials, officers, employees, agents and volunteers, or if excess, shall stand in an unbroken chain of coverage excess of the Consulta nt’s scheduled underlying coverage. Any insurance or self -insurance maintained by the City, its directors, officials, officers, employees, agents and volunteers shall be excess of the Consultant’s insurance and shall not be called upon to contribute with it in any way.

Notwithstanding the minimum limits set forth in Section 3.2.11.2(B), any available insurance proceeds in excess of the specified minimum limits of coverage shall be available to the parties required to be named as additional insureds pursuant to this Section 3.2.11.3(B). (C) Workers’ Compensation and Employers Liability Coverage .

The insurer shall agree to waive all rights of subrogation against the City, its directors, officials, officers, employees, agents and volunteers for losses paid under the terms of the insurance policy which arise from work performed by the Consultant.
(D) All Coverages . Each insurance policy required by this Agreement shall be endorsed to state that: (A) coverage shall not be suspended, voided, reduced or canceled except after thirty (30) days prior written notice by certified mail, return receipt requested, has been given to the City; and (B) any failure to comply with reporting or other 303
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provisions of the policies, including breaches of warranties, shall not affect coverage provided to the City, its directors, officials, officers, employees, agents and volunteers and other additionally insureds.

3.2.11.4 Separation of Insureds; No Special Limitations; Waiver of Subrogation. All insurance required by this Section shall contain stan dard separation of insureds provisions. In addition, such insurance shall not contain any special limitations on the scope of protection afforded to the City, its directors, officials, officers, employees, agents and volunteers. All policies shall waive any right of subrogation of the insurer against the City, its officials, officers, employees, agents, and volunteers, or any other additional insureds, or shall specifically allow Consultant or others providing insurance evidence in compliance with these specifications to waive their right of recovery prior to a loss. Consultant does not waive coverage of its claims and its right of recovery against the City as an additional insured under the City’s aircraft insurance policy. Consultant hereby waives its own right of recovery against City, its officials, officers, employees, agents, and volunteers, or any other additional insureds, beyond what is covered and payable under the City’s aircraft insurance policy.

3.2.11.5 Deductibles and Self-Insurance Retentions. Any deductibles or self-insured retentions must be declared to and approved by the City. Consultant shall guarantee that, at the option of the City, either: (1) the insurer shall reduce or eliminate such deductibles or self -insured retentions as respects the City, its directors, officials, officers, employees, agents and volunteers; or (2) the Consultant shall procure a bond guaranteeing payment of losses and related investigation costs, claims and administrative and defense expenses.

3.2.11.6 Subconsultant Insurance Requirements . Consultant shall not allow any subconsultants to commence work on any subcontract relating to the work under the Agreement until they have provided evidence satisfactory to the City that they have secured all insurance required under this Section. If requested by Consultant, the City may approve different scopes or minimum limits of insurance for particular subconsultants. The Consultant and the City shall be named as additional insureds on all subconsultants’ policies o f Commercial General Liability using ISO form 20 38, or coverage at least as broad.

3.2.11.7 Acceptability of Insurers . Insurance is to be placed with insurers with a current A.M. Best’s rating no less than A:VIII, licensed to do business in California, and satisfactory to the City.

3.2.11.8 Verification of Coverage. Consultant shall furnish City with original certificates of insurance and endorsements effecting coverage required by this Agreement on forms satisfactory to the City. The certificates and endorsements for each insurance policy shall be signed by a person authorized by that insurer to bind coverage on its behalf, and shall be on forms provided by the City if requested. All certificates and endorsements must be received and approved by the City before work commences. The City reserves the right to require complete, certified copies of all required insurance policies, at any time.
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3.2.11.9 Reporting of Claims. Consultant shall report to the City, in addition to Consultant’s insurer, any and all insurance claims submitted by Consultant in connection with the Services under this Agreement.

3.2.12 Insurance to be provided by the City . The City will provide aircraft insurance, consistent with the terms set forth in Exhibit “ C”. Consultant and Consultant’s employees engaged in the agreed services of this agreement will be listed as additionally insured at all times during the term of this professional service agreement. The City is solely responsible for deductibles of this policy. No wording, terms or conditions of this service a greement will void insurance coverage of this policy to Consultant or Consultant’s employees listed on the City’s aircraft insurance policy. This insurance policy will be the primary insurance policy at all times during the duration of this service agreeme nt for the listed city helicopters. Consultant and Consultant’s employees will not be responsible for any costs not covered by the insurance policy for property damage, accidental damage to aircraft, total loss of aircraft, accidental limitation exceedances, injuries to persons or death. At least fifteen (15) days prior to the expiration of the policy, City shall provide evidence showing that such insurance coverage has been renewed or extended to the Consultant.

3.2.13 Safety. Consultant shall execute and maintain its work so as to avoid injury or damage to any person or property. In carrying out its Services, the Consultant shall at all times be in compliance with all applicable local, state and federal laws, rules and regulations, and shall exercise all necessary precautions for the safety of employees appropriate to the nature of the work and the conditions under which the work is to be performed. Safety precautions as applicable shall include, but shall not be limited to : (A) adequate life protection and life saving equipment and procedures; (B) instructions in accident prevention for all employees and subcontractors, such as safe walkways, scaffolds, fall protection ladders, bridges, gang planks, confined space procedure s, trenching and shoring, equipment and other safety devices, equipment and wearing apparel as are necessary or lawfully required to prevent accidents or injuries; and (C) adequate facilities for the proper inspection and maintenance of all safety measures.

3.2.14 Accounting Records. Consultant shall maintain complete and accurate records with respect to all costs and expenses incurred under this Agreement. All such records shall be clearly identifiable. Consultant shall allow a representative of City during normal business hours to examine, audit, and make transcripts or copies of such records and any other documents created pursuant to this Agreement. Consultant shall allow inspection of all work, data, documents, proceedings, and activities related to the Agr eement for a period of three (3) years from the date of final payment under this Agreement.

3.3 Fees and Payments.
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3.3.1 Compensation. Consultant shall receive compensation, including authorized reimbursements, for all Services rendered under this Agreement at the rates set forth in Exhibit “C” attached hereto and incorporated herein by reference. In each respective contract year, the total compensation shall not exceed the amounts below without written approval of City’s Chief of Police:

Fiscal Year Annual Cost 3% Increase Next year base
26-27 $ 1,156,675.25 $ 125,019.41 $ 1,281,694.66 27-28 $ 1,281,694.66 $ 38,450.85 $ 1,320,145.51 28-29 $ 1,320,145.51 $ 39,604.37 $ 1,359,749.87 29-30 $ 1,359,749.87 $ 40,792.50 $ 1,400,542.37 30-31 $ 1,400,542.36 $ 42,016.27 $ 1,442,558.63

Extra Work may be authorized, as described below; and if authorized, said Extra Work will be compensated at the rates and manner set forth in this Agreement.

3.3.2 Payment of Compensation. At the close of each month, Consultant shall submit to City a monthly itemized statement which indicates work completed and hours of Services rendered by Consultant. The statement shall state the balance of the City’s account, reflecting any previous deposits or other payments, and describe the amount of Services and supplies provided since the initial commencement date, or since the start of the subsequent billing periods, as appropriate, through the date of the statement. City shall, within forty-five (45) days of receiving such statement, review the statement and pay all approved charges thereon.

3.3.3 Reimbursement for Expenses . Consultant shall not be reimbursed for any expenses not included within the Scope of Services (Exhibit “B”) unless authorized in writing by City. The City may reimburse Consultant for City’s share of leased hangar facilities with written authorization from the Police Chief.

3.3.4 Extra Work. At any time during the term of this Agreement, City may request that Consultant perform Extra Work. As used herein, “Extra Work” means any work which is determined by City to be necessary for the proper completion of the Project, but which the Parties did not reasonably anticipate would be necessary at the execution of this Agreement. Consultant shall not perform, nor be compensated for, Extra Work without written authorization from City’s Representative. In no case shall Extra Work exceed 10% of the annual total compensation for that contract year.

3.3.5 Prevailing Wages. Consultant is aware of the requirements of California Labor Code Sections 1720, et seq., and 1770, et seq., as well as California Code of Regulations, Title 8, Section 16000, et seq., (“Prevailing Wage Laws”), which require the payment of prevailing wage rates and the performance of other requirements on certain “public works” and “maintenance” projects. If the Services are being performed as part of an applicable “public works” or “maintenance” project, as defined by the Prevailing Wage Laws, and if the total compensation is One Thousand Dollars ($1,000) or more, Consultant agrees to fully comply with such Pr evailing Wage Laws. City shall provide Consultant with a copy of the prevailing rates of per diem wages in effect at the commencement of this Agreement. Consultant shall make copies of the prevailing rates of per diem wages for each craft, classification or type of worker needed to execute the Services available to interested parties upon request, and shall post copies at the Consultant’s 306
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principal place of business and at the project site. Consultant shall defend, indemnify and hold the City, its elected officials, officers, employees, volunteers and agents free and harmless from any claims, liabilities, costs, penalties or interest arising out of any failure or alleged failure to comply with the Prevailing Wage Laws.

3.4 Accounting Records.

3.4.1 Maintenance and Inspection. Consultant shall maintain complete and accurate records with respect to all costs and expenses incurred under this Agreement. All such records shall be clearly identifiable. Consultant shall allow a representative of City during normal business hours to examine, audit, and make transcripts or copies of such records and any other documents created pursuant to this Agreement. Consultant shall allow inspection of all work, data, documents, proceedings, and activities related to the Agreement for a period of three (3) years from the date of final payment under this Agreement.

3.5 General Provisions.

3.5.1 Termination of Agreement.

3.5.1.1 Grounds for Termination. Either party may, by written notice to the other party , terminate the whole or any part of this Agreeme nt at any time and without cause by giving written notice to the other party of such termination, and specifying the effective date thereof, at least thirty (30) days before the effective date of such termination. Upon termination, Consultant shall be com pensated only for those services which have been adequately rendered to City, and Consultant shall be entitled to no further compensation.

3.5.1.2 Effect of Termination . If this Agreement is terminated as provided herein, City may require Consultant to provide all finished or unfinished Documents and Data and other information of any kind prepared by Consultant in connection with the performance of Services under this Agreement. Consultant shall be required to provide such documents and other information within fifteen (15) days of the request.

3.5.1.3 Additional Services . In the event this Agreement is terminated in whole or in part as provided herein, City may procure, upon such terms and in such manner as it may determine appropriate, services similar to those terminated.

3.5.1.4 Termination for Lack of Appropriation . If funds are not appropriated or if funds are not otherwise made available to the City for continued performance of the Contract for any fiscal period covered by the Contract, the Contract shall be automatically terminated as of the beginning of the fiscal year for which funds were not appropriated or otherwise made available; however, this will not affect either the City’s rights nor the Contractor’s rights under any other termination provision in t he Contract. The effect of a termination of the resultant Contract will be to discharge both the City and the Contractor from future performance of the Contract, but not from their obligations existing at the time of termination.

3.5.2 Delivery of Notices. All notices permitted or required under this Agreement shall be given to the respective Parties at the following address, or at such other address as the respective parties may provide in writing for this purpose:
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City
City of Fontana
8353 Sierra Avenue
Fontana, California 92335
Attn: Chief of Police
Consultant
HeliSafe, Inc
3333 Airport Drive
Torrance, California 90505
Attn: Bob Muse

Such notice shall be deemed made when personally delivered or when mailed, forty-eight (48) hours after deposit in the U.S. Mail, first class postage prepaid and addressed to the Party at its applicable address. Actual notice shall be deemed adequate notice on the date actual notice occurred, regardless of the method of service.

3.5.3 Ownership of Materials and Confidentiality.

3.5.3.1 Documents & Data; Licensing of Intellectual Property . This Agreement creates a non-exclusive and perpetual license for City to copy, use, modify, reuse, or sublicense any and all copyrights, designs, and other intellectual property embodied in plans, specifications, studies, drawings, estimates, and other documents or works of authorship fixed in any tangible medium of expression, including but not limited to, physical drawings or data magnetically or otherwise recorded on computer diskettes, which are pre pared or caused to be prepared by Consultant under this Agreement (“Documents & Data”). All Documents & Data shall be and remain the property of City, and shall not be used in whole or in substantial part by Consultant on other projects without the City's express written permission. Within thirty (30) days following the completion, suspension, abandonment or termination of this Agreement, Consultant shall provide to City reproducible copies of all Documents & Data, in a form and amount required by City. City reserves the right to select the method of document reproduction and to establish where the reproduction will be accomplished. The reproduction expense shall be borne by City at the actual cost of duplication. In the event of a dispute regarding the amount of compensation to which the Consultant is entitled under the termination provisions of this Agreement, Consultant shall provide all Documents & Data to City upon payment of the undisputed amount. Consultant shall have no right to retain or fail t o provide to City any such documents pending resolution of the dispute. In addition, Consultant shall retain copies of all Documents & Data on file for a minimum of fifteen (15) years following completion of the Project, and shall make copies available to City upon the payment of actual reasonable duplication costs. Before destroying the Documents & Data following this retention period, Consultant shall make a reasonable effort to notify City and provide City with the opportunity to obtain the documents. City agrees to disclose these documents to third parties only to the extent required by law.

3.5.3.2 Subcontractors. Consultant shall require all subcontractors to agree in writing that City is granted a non-exclusive and perpetual license for any Documents & D ata the subcontractor prepares under this Agreement. Consultant represents and warrants that Consultant has the legal right to license any and all Documents & Data. Consultant makes no such representation and warranty in regard to Documents & Data which were prepared by design professionals other than Consultant or its subcontractors, or those provided to Consultant by the City.

3.5.3.3 Right to Use. City shall not be limited in any way in its use or reuse of the Documents and Data or any part of them at any time for purposes of this Project or another project, provided that any such use not within the purposes intended 308
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by this Agreement or on a project other than this Project without employing the services of Consultant shall be at City’s sole risk. If City uses or reuses the Documents & Data on any project other than this Project, it shall remove the Consultant’s seal from the Documents & Data and indemnify and hold harmless Consultant and its officers, directors, agents and employees from claims arising out of the negligent use or re -use of the Documents & Data on such other project. Consultant shall be responsible and liable for its Documents & Data, pursuant to the terms of this Agreement, only with respect to the condition of the Documents & Data at the time they are provided to the City upon completion, suspension, abandonment or termination. Consultant shall not be responsible or liable for any revisions to the Documents & Data made by any party other than Consultant, a party for whom the Consultant is legally responsible or liable, or anyone approved by the Consultant.

3.5.3.4 Indemnification. Consultant shall defend, indemnify and hold the City, it s directors, officials, officers, employees, volunteers and agents free and harmless, pursuant to the indemnification provisions of this Agreement, for any alleged infringement of any patent, copyright, trade secret, trade name, trademark, or any other proprietary right of any person or entity in consequence of the use on the Project by City of the Documents & Data, including any method, process, product, or concept specified or depicted.

3.5.3.5 Confidentiality. All ideas, memoranda, specifications, plans, procedures, drawings, descriptions, computer program data, input record data, written information, and other Documents and Data either created by or provided to Consultant in connection with the performance of this Agreement shall be held confidential by Consultant. Such materials shall not, without the prior written consent of City, be used by Consultant for any purposes other than the performance of the Services. Nor shall such materials be disclosed to any person or entity not connected with the performance of the Services or the Project. Nothing furnished to Consultant which is otherwise known to Consultant or is generally known, or has become known, to the related industry shall be deemed confidential. Consultant shall not use City’s name or insignia, pho tographs of the Project, or any publicity pertaining to the Services or the Project in any magazine, trade paper, newspaper, television or radio production or other similar medium without the prior written consent of City.

3.5.4 Indemnification.

3.5.4.1 Scope of Indemnity. To the fullest extent permitted by law, Consultant shall defend, indemnify and hold the City, its directors, officials, officers, employees, volunteers and agents free and harmless from any and all non-aircraft related claims, demands, causes of actio n, costs, expenses, liability, loss, damage or injury of any kind, in law or equity, to property or persons, including wrongful death, in any manner arising out of, pertaining to, or incident to any alleged non-aircraft related acts, errors or omissions of Consultant, its officials, officers, employees, subcontractors, consultants or agents in connection with the performance of the Consultant’s Services, the Project or this Agreement, including without limitation the payment of all consequential damages, expert witness fees and attorney’s fees and other related costs and expenses.

Notwithstanding the foregoing, to the extent Consultant's Services are subject to Civil Code Section 2782.8, the above indemnity shall be limited, to the extent required by Civil Code Section 2782.8, to claims that arise out of, pertain to, or relate to the negligence, 309
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recklessness, or willful misconduct of the Consultant. Consultant is named as an additional insured under the City’s aircraft insurance policy and reserves all right s of recovery thereunder.

3.5.5 Governing Law; Government Code Claim Compliance. This Agreement shall be governed by the laws of the State of California. Venue shall be in Los Angeles County. In addition to any and all contract requirements pertaining to not ices of and requests for compensation or payment for extra work, disputed work, claims and/or changed conditions, Consultant must comply with the claim procedures set forth in Government Code sections 900 et seq. prior to filing any lawsuit against the City. Such Government Code claims and any subsequent lawsuit based upon the Government Code claims shall be limited to those matters that remain unresolved after all procedures pertaining to extra work, disputed work, claims, and/or changed conditions have been followed by Consultant. If no such Government Code claim is submitted, or if any prerequisite contractual requirements are not otherwise satisfied as specified herein, Consultant shall be barred from bringing and maintaining a valid lawsuit against the City.

3.5.6 Cooperation; Further Acts. The Parties shall fully cooperate with one another, and shall take any additional acts or sign any additional documents as may be necessary, appropriate or convenient to attain the purposes of this Agreement.

3.5.7 Attorney’s Fees. If either Party commences an action against the other Party, either legal, administrative or otherwise, arising out of or in connection with this Agreement, the prevailing party in such litigation shall be entitled to have and recover from the losin g party reasonable attorney’s fees and all other costs of such action.

3.5.8 Governing Law. This Agreement shall be governed by the laws of the State of California. Venue shall be in San Bernardino County.

3.5.9 Time of Essence. Time is of the essence for each and every provision of this Agreement.

3.5.10 City’s Right to Employ Other Consultants . City reserves right to employ other consultants in connection with this Project.

3.5.11 Successors and Assigns. This Agreement shall be binding on the successors and assigns of the Parties.

3.5.12 Assignment or Transfer. Consultant shall not assign, hypothecate, or transfer, either directly or by operation of law, this Agreement or any interest herein without the prior written consent of the City. Any attempt to do so shall be null and void, and any assignees, hypothecates or transferees shall acquire no right or interest by reason of such attempted assignment, hypothecation or transfer.

3.5.13 Construction; References; Captions . Since the Parties or their agents have participated fully in the preparation of this Agreement, the language of this Agreement shall be construed simply, according to its fair meaning, and not strictly for or against any Party. Any term referencing time, days or period for performance shall be deemed calendar days and not work days. All references to Consultant include all personnel, employees, agents, and subcontractors of Consultant, except as otherwise specified in this Agreement. All references to City include its elected officials, officers, employees, agents, and volunteers except as otherwise specified in this Agreement. The captions of the various articles and paragraphs are for convenience and ease 310
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of reference only, and do not define, limit, augment, or describe the scope, content, or intent of this Agreement.

3.5.14 Amendment; Modification. No supplement, modification, or amendment of this Agreement shall be binding unless approved by the City Council and executed in writing and signed by both Parties.

3.5.15 Waiver. No waiver of any default shall constitute a waiver of any other default or breach, whether of the same or other covenant or condition. No waiver, benefit, privilege, or service voluntarily given or performed by a Party shall give the other Party any contractual rights by custom, estoppel, or otherwise.

3.5.16 No Third Party Beneficiaries. There are no intended third party beneficiaries of any right or obligation assumed by the Parties.

3.5.17 Invalidity; Severability . If any port ion of this Agreement is declared invalid, illegal, or otherwise unenforceable by a court of competent jurisdiction, the remaining provisions shall continue in full force and effect.

3.5.18 Prohibited Interests. Consultant maintains and warrants that it has not employed nor retained an y company or person, other than a bona fide employee working solely for Consultant, to solicit or secure this Agreement. Further, Consultant warrants that it has not paid nor has it agreed to pay any company or person, other than a bona fide employee working solely for Consultant, any fee, commission, percentage, brokerage fee, gift or other consideration contingent upon or resulting from the award or making of this Agreement. For breach or violation of this warranty, City shall have the right to rescind this Agreement without liability. For the term of this Agreement, no member, officer or employee of City, during the term of his or her service with City, shall have any direct interest in this Agreement, or obtain any present or anticipated material benefit arising therefrom.

3.5.19 Equal Opportunity Employment . Consultant represents that it is an equal opportunity employer and it shall not discriminate against any subcontractor, employee or applicant for employment because of race, religion, color, national origin, handicap, ancestry, sex or age. Such non -discrimination shall include, but not be limited to, all activities related to initial employment, upgrading, demotion, transfer, recruitment or recruitment advertising, layoff or termination. Consultant sha ll also comply with all relevant provisions of any City’s Minority Business Enterprise program, Affirmative Action Plan or other related programs or guidelines currently in effect or hereinafter enacted.

3.5.20 Labor Certification. By its signature hereunder, Co nsultant certifies that it is aware of the provisions of Section 3700 of the California Labor Code which require every employer to be insured against liability for Workers’ Compensation or to undertake self-insurance in accordance with the provisions of that Code, and agrees to comply with such provisions before commencing the performance of the Services.

3.5.21 Authority to Enter Agreement. Consultant has all requisite power and authority to conduct its business and to execute, deliver, and perform the Agreement. Each Party warrants that the individuals who have signed this Agreement have the legal power, right, and authority to make this Agreement and bind each respective Party.
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3.5.22 Counterparts. This Agreement may be signed in counterparts, each of which shall constitute an original.

3.6 Subcontracting.

3.6.1 Notice Required. Consultant shall not subcontract any portion of the work required by this Agreement, except as expressly stated herein, without prior written notice to the City. Subcontractors, if any, shall not be considered third-party beneficiaries to this Agreement.

Consultant agrees to indemnify and hold the City harmless from any claims brought by Subcontractors for activities performed under this Agreement.

[SIGNATURE PAGE ON FOLLOWING PAGE]

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SIGNATURE PAGE
TO

CITY OF FONTANA

PROFESSIONAL SERVICES AGREEMENT
PD-26-185-MS

CITY OF FONTANA
By:

Mathew Ballantyne
City Manager

HELISAFE, LLC
By:

Bob Muse
Chief Executive Officer
Attest:

By:

Germaine Key
City Clerk
Attest:1
By:

Name:

Title:

Approved as to form:

Best Best & Krieger LLP
City Attorney

By: _____________________________
By: ______________________________
Michael Dorsey
Chief of Police

IN COMPLIANCE WITH CONTRACT INSURANCE REQUIREMENTS
By: ______________________________
Rakesha L. Voss
Human Resources/Risk Management

IN COMPLIANCE WITH PURCHASING AND CONTRACT ADMINISTRATION

POLICIES/PROCEDURES

Jessica Brown
Chief Financial Officer

Sid Lambert
Purchasing Manager

1 Attestation of Consultant’s signature must be obtained when required by the by-laws, articles of incorporation or other laws, rules or regulations applicable to Consultant’s business entity. 313

16498.00006\29071989.11 A-1 EXHIBIT “A”
EXHIBIT “A”

SCOPE OF SERVICES

Aircraft Services

HeliSafe will manage and maintain the department’s aircraft. All routine scheduled maintenance will be provided for the unit’s two Robinson R66, and the AS350B2 aircraft.

When HeliSafe starts service, the aircraft will undergo an FAA inspection. Based on this, a report will be drafted as to each aircraft’s condition and any outstanding work that needs to be completed.

Aircraft insurance will remain the responsibility of the City of Fontana, with HeliSafe and their pilots being named as additionally insured. HeliSafe will offer assistance with renegotiating insurance rates or seeking an alternative policy.

Personnel Services

HeliSafe will provide quality pilots specifically trained in airborne law-enforcement missions for the city of Fontana.

All pilots will be FAA certified commercial pilots in compliance with all 14 CFR Part 61 requirements. All flights will be conducted under title 14 CFR Part 91.

City owned equipment assets

HeliSafe will complete a new inventory of city owned assets maintained under the care and control of HeliSafe. HeliSafe will provide an update on the current condition and use. Items no longer of value to the unit will be returned to the city and if desired, HeliSafe will provide assistance in disposing/selling said items.

Tactical Flight Officer Training

HeliSafe, working under the air support department supervisor will assist in proving Tactical Flight Officer training for department assigned personnel. Training will be performed utilizing a department approved training syllabus.

314

16498.00006\29071989.11 A-2 EXHIBIT “A”

315

16498.00006\29071989.11 B-1 EXHIBIT “B”

COMPENSATION
EXHIBIT “B”

COMPENSATION

316

16498.00006\29071989.11 B-2 EXHIBIT “B”

COMPENSATION

317

16498.00006\29071989.11 B-3 EXHIBIT “B”

COMPENSATION

318

16498.00006\29071989.11 B-4 EXHIBIT “B”

COMPENSATION

319

16498.00006\29071989.11 B-5 EXHIBIT “B”

COMPENSATION

320

16498.00006\29071989.11 B-6

321

16498.00006\29071989.11 B-7

TOTAL YEAR 1 :$ 1,156,675.25
TOTAL YEAR 5: $ 1,400,542.37

Note: Cost is based on a 5-year contract and 3% increase per year

HeliSafe service fee will cover the hourly reserve for aircraft overhaul based on RHC’s published R66 Turbine Estimated Operating Cost RESERVE FOR OVERHAUL which it published every January 15th of the new year.

This exhibit shall be updated in each contract year, consistent with the terms of Section

3.3 of this Agreement.

322

16498.00006\29071989.11 EXHIBIT “C”

INSURANCE TO BE

PROVIDED BY THE CITY
EXHIBIT “C”

INSURANCE TO BE PROVIDED BY THE CITY
[Cover Page]

323
City of Fontana
Action Report
City Council Meeting
8437 Sierra Avenue
Fontana, CA 92335
File #: 26-1078 Agenda Date: 6/23/2026
Agenda #: N. Category: Consent Calendar
FROM:

Finance
SUBJECT:

Levy of a Special Tax in Community Facilities Districts (Maintenance) for Fiscal Year 2026-2027.

RECOMMENDATION:

Adopt Resolution No. 2026-057, Authorizing the Levy of a Special Tax within Community Facilities Districts (Maintenance) for Fiscal Year 2026-2027.

COUNCIL GOALS:
· Invest in the City’s infrastructure (streets, sewers, parks, etc.) by improving the aesthetics of the community through code enforcement, street sweeping, and landscape maintenance.

DISCUSSION:

Community Facilities Districts (CFD) for maintenance services were established for the purpose of funding annual landscape, lighting, and park maintenance within each District and the surrounding areas throughout the City. The City maintains 106 maintenance CFD’sincluding 82 in this item and the other 24 being presented as companion items on today’s agenda. Of the 106 CFDs being considered on today’sagenda, the average increase is 3.82% (does not include one CFD that is increasing due to additional development having been completed over the last fiscal year).

CFDs are categorized in three financial categories including solvent/self-sufficient, at risk/structurally imbalanced, and operational deficit and are detailed below:
· Solvent/Self-Sufficient: Based upon current funding levels, 37 CFDs are considered to be solvent with no going-concern as their revenue is sufficient for their operating expenditures or the use of fund balance annually supports the CFD for more than 20 years. As such, 17 of these CFDs have recommended increases for 2026-27 to maintain their solvency. · At Risk/Structurally Imbalanced: Current funding levels for 61 CFDs are inadequate and as programmed require use of the individual district’sfund balance (one-time revenue) to support operations. These CFDs are at risk and will have an operating deficit in less than 20 years (27 CFDs within five (5) years, 21 within 10 years, and 13 within 10-20 years). Increases are being recommended in 2026-27 for these CFDs to mitigate the current and future risk. · Operational Deficit: Current funding levels for 8 CFDs are inadequate and as programmed are operating in a deficit (expenses exceed revenues). Increases are being recommended for these CFD’s as part of a five-year funding plan to mitigate their current deficiencies.

Pursuant to Government Code Section 53340, Ordinances have been adopted to levy a special tax at the rate and in the manner specified in each district Rate and Method of Apportionment. Each district Rate and Method of Apportionment has been approved and adopted by the City Council.

Annually, the City Council adopts a resolution as required by the County of San Bernardino Auditor- City of Fontana Printed on 6/18/2026Page 1 of 4
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Annually, the City Council adopts a resolution as required by the County of San Bernardino Auditor- Controller/Treasurer/Tax Collector to place the special tax on the next County assessment roll.

The proposed Fiscal Year 2026-27 special tax rates are shown for each district in the Exhibit attached to the resolution. Of the 82 CFD’spresented in this item, 55 are proposed to receive rate increases, while the remaining 27 will remain unchanged from the prior fiscal year:
2025-2026
Current
Residential Rate
2026-2027
Proposed
Residential Rate
$ Increase % Increase
CFD # 2 14.82$ 15.42$ 0.60 2% CFD # 6 441.87$ 441.87$ - 0% CFD # 6-1 520.16$ 533.16$ 13.00 2% CFD # 6-2 512.94$ 512.94$ - 0% CFD # 6-3a 480.00$ 516.00$ 36.00 8% CFD # 8 297.00$ 302.94$ 5.94 2% CFD # 9M 490.44$ 564.01$ 73.57 15% CFD # 10M 4,260.79$ 4,260.79$ - 0% CFD # 13M 598.90$ 622.85$ 23.96 4% CFD # 14M 608.05$ 632.36$ 24.32 4% CFD # 15M 449.69$ 517.14$ 67.45 15% CFD # 16M 481.53$ 553.76$ 72.23 15% CFD # 18M 438.27$ 455.80$ 17.53 4% CFD # 20M 594.83$ 618.62$ 23.79 4% CFD # 21M 552.08$ 574.16$ 22.08 4% CFD # 23M 322.91$ 371.35$ 48.44 15% CFD # 24M 450.11$ 468.11$ 18.00 4% CFD # 25M 526.85$ 547.92$ 21.07 4% CFD # 27M 778.64$ 833.14$ 54.50 7% CFD # 28M 461.13$ 479.58$ 18.45 4% CFD # 29M 524.69$ 603.39$ 78.70 15% CFD # 30M 496.46$ 516.32$ 19.86 4% CFD # 32M 366.68$ 381.35$ 14.67 4% CFD # 33M 176.75$ 176.75$ - 0% CFD # 34M 125.80$ 125.80$ - 0% CFD # 35M 929.49$ 929.49$ - 0% CFD # 36M 402.22$ 462.55$ 60.33 15% CFD # 38M 499.55$ 499.55$ - 0% Continued on next page
2025-2026
Current
Residential Rate
2026-2027
Proposed
Residential Rate
$ Increase % Increase
CFD # 39M 504.19$ 579.82$ 75.63 15% CFD # 40M 390.00$ 405.60$ 15.60 4% CFD # 41M 705.55$ 733.77$ 28.22 4% CFD # 42M 560.84$ 583.27$ 22.43 4% CFD # 44M 560.84$ 583.27$ 22.43 4% CFD # 45M 674.14$ 674.14$ - 0% CFD # 46M 712.76$ 712.76$ - 0% CFD # 47M 763.64$ 778.91$ 15.27 2% CFD # 48M 844.60$ 844.60$ - 0% CFD # 49M 849.75$ 849.75$ - 0% CFD # 50M 419.21$ 482.09$ 62.88 15% CFD # 51M 696.80$ 696.80$ - 0% CFD # 53M 567.53$ 567.53$ - 0% CFD # 54M 725.12$ 739.62$ 14.50 2% CFD # 55M 813.70$ 813.70$ - 0% CFD # 56M 280.00$ 299.60$ 19.60 7% CFD # 57M 997.04$ 997.04$ - 0% CFD # 58M 315.00$ 337.05$ 22.05 7% CFD # 59M 400.00$ 416.00$ 16.00 4% CFD # 60M 808.55$ 808.55$ - 0% CFD # 61M 621.09$ 645.93$ 24.84 4% CFD # 62M 697.00$ 710.94$ 13.94 2% CFD # 63M 575.00$ 575.00$ - 0% CFD # 64M 633.45$ 633.45$ - 0% CFD # 65M 618.00$ 618.00$ - 0% CFD # 67M 587.10$ 587.10$ - 0% CFD # 68M 664.35$ 664.35$ - 0% CFD # 69M 535.34$ 535.34$ - 0% CFD # 72M 640.15$ 665.76$ 25.61 4% CFD # 73M 576.80$ 576.80$ - 0% CFD # 75M 545.90$ 567.74$ 21.84 4% CFD # 76M 713.79$ 742.34$ 28.55 4% CFD # 77M 664.35$ 690.92$ 26.57 4% CFD # 78M 402.22$ 462.55$ 60.33 15% CFD # 79M 21,500.00$ 21,500.00$ - 0% CFD # 82M 267.80$ 267.80$ - 0% CFD # 83M 664.35$ 664.35$ - 0% CFD # 84M 650.00$ 676.00$ 26.00 4% CFD # 91M 760.00$ 790.40$ 30.40 4% CFD # 92M 906.40$ 924.53$ 18.13 2% CFD # 93M 849.75$ 883.74$ 33.99 4% CFD # 94M 350.00$ 364.00$ 14.00 4% CFD # 96M 1,030.20$ 1,050.80$ 20.60 2% Continued on next page
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File #: 26-1078 Agenda Date: 6/23/2026
Agenda #: N. Category: Consent Calendar
2025-2026
Current
Residential Rate
2026-2027
Proposed
Residential Rate
$ Increase % Increase
CFD # 39M 504.19$ 579.82$ 75.63 15% CFD # 40M 390.00$ 405.60$ 15.60 4% CFD # 41M 705.55$ 733.77$ 28.22 4% CFD # 42M 560.84$ 583.27$ 22.43 4% CFD # 44M 560.84$ 583.27$ 22.43 4% CFD # 45M 674.14$ 674.14$ - 0% CFD # 46M 712.76$ 712.76$ - 0% CFD # 47M 763.64$ 778.91$ 15.27 2% CFD # 48M 844.60$ 844.60$ - 0% CFD # 49M 849.75$ 849.75$ - 0% CFD # 50M 419.21$ 482.09$ 62.88 15% CFD # 51M 696.80$ 696.80$ - 0% CFD # 53M 567.53$ 567.53$ - 0% CFD # 54M 725.12$ 739.62$ 14.50 2% CFD # 55M 813.70$ 813.70$ - 0% CFD # 56M 280.00$ 299.60$ 19.60 7% CFD # 57M 997.04$ 997.04$ - 0% CFD # 58M 315.00$ 337.05$ 22.05 7% CFD # 59M 400.00$ 416.00$ 16.00 4% CFD # 60M 808.55$ 808.55$ - 0% CFD # 61M 621.09$ 645.93$ 24.84 4% CFD # 62M 697.00$ 710.94$ 13.94 2% CFD # 63M 575.00$ 575.00$ - 0% CFD # 64M 633.45$ 633.45$ - 0% CFD # 65M 618.00$ 618.00$ - 0% CFD # 67M 587.10$ 587.10$ - 0% CFD # 68M 664.35$ 664.35$ - 0% CFD # 69M 535.34$ 535.34$ - 0% CFD # 72M 640.15$ 665.76$ 25.61 4% CFD # 73M 576.80$ 576.80$ - 0% CFD # 75M 545.90$ 567.74$ 21.84 4% CFD # 76M 713.79$ 742.34$ 28.55 4% CFD # 77M 664.35$ 690.92$ 26.57 4% CFD # 78M 402.22$ 462.55$ 60.33 15% CFD # 79M 21,500.00$ 21,500.00$ - 0% CFD # 82M 267.80$ 267.80$ - 0% CFD # 83M 664.35$ 664.35$ - 0% CFD # 84M 650.00$ 676.00$ 26.00 4% CFD # 91M 760.00$ 790.40$ 30.40 4% CFD # 92M 906.40$ 924.53$ 18.13 2% CFD # 93M 849.75$ 883.74$ 33.99 4% CFD # 94M 350.00$ 364.00$ 14.00 4% CFD # 96M 1,030.20$ 1,050.80$ 20.60 2% Continued on next page
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File #: 26-1078 Agenda Date: 6/23/2026
Agenda #: N. Category: Consent Calendar
2025-2026
Current
Residential Rate
2026-2027
Proposed
Residential Rate
$ Increase % Increase
CFD # 39M 504.19$ 579.82$ 75.63 15% CFD # 40M 390.00$ 405.60$ 15.60 4% CFD # 41M 705.55$ 733.77$ 28.22 4% CFD # 42M 560.84$ 583.27$ 22.43 4% CFD # 44M 560.84$ 583.27$ 22.43 4% CFD # 45M 674.14$ 674.14$ - 0% CFD # 46M 712.76$ 712.76$ - 0% CFD # 47M 763.64$ 778.91$ 15.27 2% CFD # 48M 844.60$ 844.60$ - 0% CFD # 49M 849.75$ 849.75$ - 0% CFD # 50M 419.21$ 482.09$ 62.88 15% CFD # 51M 696.80$ 696.80$ - 0% CFD # 53M 567.53$ 567.53$ - 0% CFD # 54M 725.12$ 739.62$ 14.50 2% CFD # 55M 813.70$ 813.70$ - 0% CFD # 56M 280.00$ 299.60$ 19.60 7% CFD # 57M 997.04$ 997.04$ - 0% CFD # 58M 315.00$ 337.05$ 22.05 7% CFD # 59M 400.00$ 416.00$ 16.00 4% CFD # 60M 808.55$ 808.55$ - 0% CFD # 61M 621.09$ 645.93$ 24.84 4% CFD # 62M 697.00$ 710.94$ 13.94 2% CFD # 63M 575.00$ 575.00$ - 0% CFD # 64M 633.45$ 633.45$ - 0% CFD # 65M 618.00$ 618.00$ - 0% CFD # 67M 587.10$ 587.10$ - 0% CFD # 68M 664.35$ 664.35$ - 0% CFD # 69M 535.34$ 535.34$ - 0% CFD # 72M 640.15$ 665.76$ 25.61 4% CFD # 73M 576.80$ 576.80$ - 0% CFD # 75M 545.90$ 567.74$ 21.84 4% CFD # 76M 713.79$ 742.34$ 28.55 4% CFD # 77M 664.35$ 690.92$ 26.57 4% CFD # 78M 402.22$ 462.55$ 60.33 15% CFD # 79M 21,500.00$ 21,500.00$ - 0% CFD # 82M 267.80$ 267.80$ - 0% CFD # 83M 664.35$ 664.35$ - 0% CFD # 84M 650.00$ 676.00$ 26.00 4% CFD # 91M 760.00$ 790.40$ 30.40 4% CFD # 92M 906.40$ 924.53$ 18.13 2% CFD # 93M 849.75$ 883.74$ 33.99 4% CFD # 94M 350.00$ 364.00$ 14.00 4% CFD # 96M 1,030.20$ 1,050.80$ 20.60 2% Continued on next page
2025-2026
Current
Residential Rate
2026-2027
Proposed
Residential Rate
$ Increase % Increase
CFD # 97M 400.00$ 416.00$ 16.00 4% CFD # 98M 670.00$ 696.80$ 26.80 4% CFD # 101M 655.00$ 681.20$ 26.20 4% CFD # 102M 835.00$ 868.40$ 33.40 4% CFD # 103M 880.00$ 897.60$ 17.60 2% CFD # 104M 1,060.00$ 1,081.20$ 21.20 2% CFD # 105M 495.43$ 530.11$ 34.68 7% CFD # 110M 968.00$ 987.36$ 19.36 2% CFD # 114M 648.00$ 660.96$ 12.96 2% CFD # 115M 2,246.95$ 2,246.95$ - 0% CFD # 116M 527.00$ 606.05$ 79.05 15% The special tax levied on each assessable parcel within each CFD is necessary to pay the costs and expenses of each CFD. A list of each parcel and the related specific tax for each parcel is available for viewing in the City Clerk's Office.

The CFDs were established after the adoption of Proposition 218 and comply with its requirements because the CFDs and the special taxes were approved by the consent of the property owners at the time each CFD was formed.

FISCAL IMPACT:

The proposed Fiscal Year 2026-2027 special tax rates will generate approximately $6.69 million to fund annual landscape and lighting maintenance costs within each CFD.

MOTION:

Approve staff recommendation.

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RESOLUTION NO. 2026-057

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF FONTANA,

CALIFORNIA, AUTHORIZING THE LEVY OF A SPECIAL TAX WITHIN

THE CITY OF FONTANA MAINTENANCE COMMUNITY FACILITIES
DISTRICTS FOR FISCAL YEAR 2026-2027.

WHEREAS, the City Counci l of the City of Fontana, (the “City Council”) has initiated proceedings, held a public hearing, conducted an election and received a favorable vote from the qualified ele ctors relating to the levy of special taxes in the maintenance community facilities d istricts identified in Exhibit “A” attached hereto and incorporated herein by this reference , all as authorized pursuant to the terms and provisions of the “Mello -Roos Communit y Facilities Act of 1982”, Chapter 2.5, Part 1, Division 2, Title 5 of the Government Code of the State of California (the “Act”); and

WHEREAS, the City Council, by ordinance, as authorized by Section 53340 of the Government Code of the State of California, has authorized the levy of special taxes to pay for the maintenance of auth orized improvements and facilities and other costs and expenses related to said community facilities districts, and the City Council desires to establish the specific rate of the special taxes to be levied and collected with the community facilities districts identified on Exhibit “A” for Fiscal Year 2026-2027.

NOW, THEREFORE, BE IT RESOLVED, by the City Council of the City of Fontana, California, as follows:

Section 1 . That the above re citals are all true and correct and that all legal prerequisites to the adoption of this Resolution have been duly and regularly taken.

Section 2. The specific rate and amount of the special tax to be collected for Fiscal Year 2026-2027 for the community facilities districts identified in Exhibit “A” is hereby determi ned and established as set forth in Exhibit “ A” attached hereto . Said special taxes shall be and are hereby levied for Fiscal Year 2026-2027 on all parcels of real property that are subject to taxation within each community facilities district identified on Exhibit “A” and in the amount set forth for each such parcel on file with the City Clerk.

Section 3. The rate as set forth above does not exceed the amount previously authorized by Ordinance of the City Council, and is not in excess of that as previou sly approved by the qualified electors of the District.

Section 4. The proceeds of the Special Tax shall be used to pay the costs of maintenance of authorized facilities and improvements for each community facilities district and for payment of administr ative expenses incurred in connection with the levy and collection of said Special Taxes.

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Section 5 . The above authorized Special Tax shall be collected in the same manner as ordinary ad valorem property taxes are collected and shall have the same lien and priority in the case of delinquency as is provided for ad valorem taxes.

Section 6. All monies above collected shall be paid into the designated fund for each community facilities district.

Section 7 . The City Clerk is hereby directed to transmit o r cause to be transmitted to the Auditor of the County of San Bernardino for entry in the next County assessment roll on which taxes will become due, opposite each lot or parcel of land affected, the installment of the Special Tax as set forth in the documents on file with the City Clerk.

Section 8 . The County Auditor shall then, at the close of the tax collection period, promptly render to this Agency a detailed report showing the amount and/or amounts of such Special Tax installments, interest, penalti es and percentages so collected and from what property collected, and also provide a statement of any percentages retained for the expense of making any such collection.

APPROVED AND ADOPTED this 23rd day of June, 2026.

READ AND APPROVED AS TO LEGAL FORM:

City Attorney

I, Germaine Key, City Clerk of the City of Fontana, and Ex -Officio Clerk of the City Council, do hereby certify that the foregoing resolution is the actual resolution duly and regularly adopted by the City Council at a regular me eting on the 23rd day of June, 2026, by the following vote to wit:

AYES:

NOES:

ABSENT:

ABSTAIN:

City Clerk of the City of Fontana

Mayor of the City of Fontana

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ATTEST:

City Clerk
330
Type & Number # parcels Rates Total Type & Number # parcels Rates Total CFD # 2* 3,724 15.42 $ 86,830.03 CFD # 51M 107 696.80 74,557.60 CFD # 6 962 441.87 425,078.94 CFD # 53M 16 567.53 9,080.48 CFD # 6-1* 402 533.16 214,330.32 CFD # 54M* 39 739.62 28,845.18 CFD # 6-2 183 512.94 93,868.02 CFD # 55M 9 813.70 7,323.30 CFD # 6-3a* 476 516.00 245,616.00 CFD # 56M* 62 299.60 27,862.80 CFD # 8* 274 302.94 83,005.56 CFD # 57M 17 997.04 16,949.68 CFD # 9M* 376 various 212,066.08 CFD # 58M* 14 337.05 4,718.70 CFD # 10M 10 various 42,607.89 CFD # 59M* 1 416.00 2,496.00 CFD # 13M* 933 various 581,121.34 CFD # 60M 16 808.55 12,936.80 CFD # 14M* 790 various 499,567.21 CFD # 61M* 77 645.93 57,487.77 CFD # 15M* 738 517.14 381,649.32 CFD # 62M* 8 710.94 5,687.52 CFD # 16M* 101 553.76 55,929.76 CFD # 63M 95 575.00 54,625.00 CFD # 18M* 16 455.80 7,292.80 CFD # 64M 1 633.45 5,067.60 CFD # 20M* 64 618.62 39,591.68 CFD # 65M 33 618.00 20,394.00 CFD # 21M* 74 574.16 42,487.84 CFD # 67M 74 587.10 43,445.40 CFD # 23M* 26 371.35 9,655.10 CFD # 68M 38 664.35 25,245.30 CFD # 24M* 102 468.11 47,747.22 CFD # 69M 332 535.34 177,732.88 CFD # 25M* 175 547.92 95,886.00 CFD # 72M* 19 665.76 12,649.44 CFD # 27M* 85 833.14 70,816.90 CFD # 73M 117 576.80 67,485.60 CFD # 28M* 355 479.58 170,250.90 CFD # 75M* 27 567.74 15,328.98 CFD # 29M* 57 603.39 34,393.23 CFD # 76M* 53 742.34 39,344.02 CFD # 30M* 485 516.32 250,415.20 CFD # 77M* 20 690.92 13,818.40 CFD # 32M* 50 381.35 19,067.50 CFD # 78M* 205 462.55 90,913.15 CFD # 33M 37 176.75 46,699.09 CFD # 79M 1 N/A 21,500.00 CFD # 34M 168 various 21,135.12 CFD # 82M 110 267.80 29,458.00 CFD # 35M 649 929.49 603,239.01 CFD # 83M 96 664.35 63,777.60 CFD # 36M* 62 462.55 28,678.10 CFD # 84M* 30 676.00 20,280.00 CFD # 38M 363 499.55 181,336.65 CFD # 91M* 8 790.40 6,323.20 CFD # 39M* 48 579.82 27,831.36 CFD # 92M* 19 924.53 17,566.07 CFD # 40M* 27 405.60 10,951.20 CFD # 93M* 15 883.74 13,256.10 CFD # 41M* 22 733.77 16,142.94 CFD # 94M* 6 364.00 2,184.00 CFD # 42M* 88 583.27 51,327.76 CFD # 96M* 11 1,050.80 11,558.80 CFD # 44M* 18 583.27 10,498.86 CFD # 97M* 13 416.00 5,408.00 CFD # 45M 168 674.14 113,255.52 CFD # 98M* 9 696.80 6,271.20 CFD # 46M 70 712.76 49,893.20 CFD # 101M* 12 681.20 8,174.40 CFD # 47M* 17 778.91 13,241.47 CFD # 102M* 6 868.40 5,210.40 CFD # 48M 90 844.60 76,014.00 CFD # 103M* 5 897.60 4,488.00 CFD # 49M 17 849.75 14,445.75 CFD # 104M* 13 1,081.20 14,055.60 CFD # 50M* 96 482.09 46,280.64 CFD # 105M* 96 530.11 50,890.56 CFD # 110M* 18 987.36 17,772.48
CFD # 114M* 85 660.96 56,181.60
CFD # 115M 6 2,246.95 426,000.00
CFD # 116M* 127 606.05 76,968.35
Totals 14,464 6,691,565.47
*2026-2027 rate for this district has been increased as allowed in the Rate and Method of Apportionment.

Exhibit A
City of Fontana
Special Assessments Maintenance Districts
Fiscal Year 2026-2027
331
City of Fontana
Action Report
City Council Meeting
8437 Sierra Avenue
Fontana, CA 92335
File #: 26-1079 Agenda Date: 6/23/2026
Agenda #: O. Category: Consent Calendar
FROM:

Finance
SUBJECT:

Levy of a Special Tax in Community Facilities District No. 1 (Southridge Village) for Fiscal Year 2026- 2027.

RECOMMENDATION:

Adopt Resolution No. 2026-058, Authorizing the Levy of a Special Tax in Community Facilities District No. 1 (Southridge) for Fiscal Year 2026-2027.

COUNCIL GOALS:
· Practice sound fiscal management by developing long-term funding and debt management plans.

DISCUSSION:

To mitigate the fiscal impact of Southridge Village, the City Council adopted Resolution 84-13 establishing Community Facilities District No. 1 (Southridge). The District was established to fund and provide the following services:
· Police Services
· Fire protection, suppression, ambulance and paramedic services · Operation and maintenance of parks and parkways
Pursuant to the Special Tax Rate and Method of Apportionment, adopted by the City Council on November 15, 1983, the special tax rate in the District may annually increase by an amount which is the lesser of (1) the annual increase in the consumer price index (CPI) as determined by the U.S.

Department of Labor Statistics or (2) five percent (5%) of the maximum special tax rate.

The proposed Fiscal Year 2026-2027 maximum special tax rate for the District is $1,168.10 per equivalent dwelling unit. This reflects a 3.7% ($41.68) increase over the prior fiscal year as the annual increase in CPI was 3.7%. The proposed actual tax will increase by 10% ($87.78) to $965.60.

As recommended, the 10% increase proposed doesn’tfully fund the maintenance expenses for the District and use of fund balance in the amount of $621,030 is required. The City is conducting a citywide comprehensive analysis and review of its community facility districts. Following this, the City will present recommendations to the Council for a long-term funding plan to ensure that services are fully funded, and districts remain sustainable.

The City's special taxes for this District have been reviewed in light of the passage of Proposition City of Fontana Printed on 6/18/2026Page 1 of 2
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File #: 26-1079 Agenda Date: 6/23/2026
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The City's special taxes for this District have been reviewed in light of the passage of Proposition 218. The recommended actions comply with the provisions of this proposition.

A listing of the parcels and the related specific tax for each parcel is available for viewing in the City Clerk's office.

FISCAL IMPACT:

The proposed actual tax of $965.60 per dwelling unit reflects an increase of $87.78 and will generate approximately $7.16 million, an increase $650,530. It is projected that the proposed actual rate will not generate sufficient revenues to cover the costs of providing these services to the District. Fully funding expenses without the use of fund balance would require a 20% increase to the maintenance assessment. The 10% increase will require the utilization of $621,030 or 65% of current estimated fund balance.

MOTION:

Approve staff recommendation.

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RESOLUTION NO. 2026-058

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF FONTANA,

CALIFORNIA, AUTHORIZING THE LEVY OF A SPECIAL TAX WITHIN COMMUNITY FACILITIES DISTRICT NO. 1 (SOUTHRIDGE VILLAGE) FOR FISCAL YEAR 2026-2027.

WHEREAS, the City Council of the City of Fontana, (the “City Council”) has initiated proceedings, held a public hearing, conducted an election and received a favorable vote from the qualified electors relating to the levy of a special tax in a community facilities district, all as authorized pursuant to the terms and provisions of the “Mello-Roos Community Facilities Act of 1982”, Chapter 2.5, Part 1, Division 2, Title 5 of the Government Code of the State of California (the “Act”). This Community Facilities District shall hereinafter be referred to as COMMUNITY FACILITIES DISTRICT NO. 1; and

WHEREAS, the City Council, by Ordinance, as authorized by Section 53340 of the Government Code of the State of California, has authorized the levy of a special tax to pay for costs and expenses relat ed to said Community Facilities District, and the City Council desires to establish the maximum special tax and the actual rate of the special tax to be collected for Fiscal Year 2026-2027; and

WHEREAS, funds of the City are not available to pay for the p olice protection, fire protection, and the operation and maintenance of parks and parkways in the District during Fiscal Year 2026-2027.

NOW, THEREFORE, BE IT RESOLVED, by the City Council of the City of Fontana, California, as follows:

Section 1. That the above recitals are all true and correct.

Section 2. In a manner of apportionment as authorized by Resolution No. 84-13, as amended in Resolution No. 84 -57, and as approved by the qualified electors, the specific rate and amount of the special tax to be collected to pay for the costs and expenses for Fiscal Year 2025-2026 for the referenced District are hereby determined and established as follows:

a. For each single or multi -family residential dwelling unit within the District, whether attached, deta ched or a condominium, as defined by Civil Code Section 783 , located within each County Assessor’s parcel for which a building permit has been issued, the maximum rate of said special tax shall be one thousand one hundred sixty -eight dollars and ten cents ($1,168.10) for Fiscal Year 2026-2027. The actual tax amount increased by 10% over the prior fiscal year to $965.60.
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b. For property within each County Assessor’s parcel in the District developed for any non -residential use of a commercial or other business nature for which a building permit or use permit has been i ssued, same rate as provided in subparagraph (a), with the limitations and qualifications as contained therein, and shall be determined on the basis of five (5) residential dwelling units per acre or portion thereof for such commercial development upon any such parcel, as herein above set forth; provided that the applicable maximum rate of the special tax for a particular fiscal year for any commercially zoned and developed parcel or condominium ownership unit developed for a commercial use and which compri ses a separate County Assessor’s parcel shall not be less than the maximum rate of the special tax which otherwise could have been levied in full on a single or multi -family residential dwelling un it or condominium unit with a County Assessor’s parcel in accordance with Paragraph 2(a) hereof.

Section 3. The rate as set forth above does not exceed the amount previously authorized by Ordinance of the City Council, and is not in excess of that as pr eviously approved by the qualified electors of the District.

Section 4. The proceeds of the Special Tax shall be used to pay, in whole or in part, the costs of the following:

a. Police protection
b. Fire protection
c. Operation and maintenance of parks and parkways
d. Repayment of City advances and loans, if appropriate.

Section 5 . The above authorized Special Tax shall be collected in the same manner as ordinary ad valorem property taxes are collected and shall have the same lien and priority in the case of delinquency as is provided for ad valorem taxes.

Section 6 . All monies above collected shall be paid into the Community Facilities District’s fund.

Section 7 . The City Manager is hereby directed to transmit or cause to be transmitted to the Auditor of the C ounty of San Bernardino for entry in the next County assessment roll on which taxes will become due, opposite each lot or parcel of land affected in a space marked “Public Improvement, Special Tax” or by any other suitable designation.

Section 8 . The Cou nty Auditor shall then, at the close of the tax collection period, promptly render to this Agency a detailed report showing the amount and/or amounts of such Special Tax installments, interest, penalties and percentages so collected and from what property collected, and also provide a statement of any percentages retained for the expense of making any such collection.

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APPROVED AND ADOPTED this 23rd day of June 2026.

READ AND APPROVED AS TO LEGAL FORM:

City Attorney

I, Germaine Key, C ity Clerk of the City of Fontana, and Ex -Officio Clerk of the City Council, do hereby certify that the foregoing resolution is the actual resolution duly and regularly adopted by the City Council at a regular meeting on the 23rd day of June 2026, by the following vote to wit:

AYES:

NOES:

ABSENT:

ABSTAIN:

City Clerk of the City of Fontana

Mayor of the City of Fontana

ATTEST:

City Clerk
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Services Authorized Total % Per Unit
Police Services 1,898,795 $ 27% 256.22 $
Fire Protection 1,163,729 16% 157.03
Landscaping 3,992,641 56% 538.76
Delinquency Allowance 143,116 2% 19.31
Funded from Other Sources (42,462) -1% (5.73)
Total Levy 7,155,820 $ 100.00% $965.60
Fiscal Year 2026-2027
Exhibit A
City of Fontana
Community Facilities District No. 1
Southridge Village
Special Tax Allocation - Costs to be Allocated
337
City of Fontana
Action Report
City Council Meeting
8437 Sierra Avenue
Fontana, CA 92335
File #: 26-1080 Agenda Date: 6/23/2026
Agenda #: P. Category: Consent Calendar
FROM:

Finance
SUBJECT:

Levy of a Special Taxes for Fiscal Year 2026-27 with respect to Community Facilities Districts of City of Fontana.

RECOMMENDATION:

Adopt Resolution No. 2026-059, of the City Council of the City of Fontana, California, authorizing the Levy of a Special Tax for the City of Fontana’sCommunity Facilities Districts for Fiscal Year 2026- 2027.

COUNCIL GOALS:
· Practice sound fiscal management by fully funding liabilities and reserves. · Practice sound fiscal management by developing long-term funding and debt management plans.

DISCUSSION:

Community Facilities Districts (CFD) for infrastructure were established for the purpose of funding annual debt service for authorized bonded indebtedness. The City maintains 27 infrastructure CFDs of which 23 also have maintenance services assessed for landscape, lighting, and park maintenance within each CFD and the surrounding areas throughout the City and a separate special tax is calculated for each. The special taxes are referred to as Special Tax Rate A (Bond) and Special Tax Rate B (Maintenance).

The special tax levied on each assessable parcel within each CFD is necessary to pay principal and interest on the outstanding bonded indebtedness and authorized administrative expenses (Special Tax A); and the annual maintenance costs of each District (Special Tax B).

Special Tax Rate A (Bond)
Pursuant to Government Code Section 53340, Ordinances have been adopted to levy a special tax at the rate and in the manner specified in each district Rate and Method of Apportionment, and a resolution must be adopted by the City Council annually to levy a special tax to pay for the maturing principal and interest on the bonds. The rate and method of apportionment of the special tax was originally set forth at the time of formation for each of the CFDs. Annually, the City Council adopts a resolution as required by the County of San Bernardino Auditor-Controller/Treasurer/Tax Collector to place the special tax on the next County assessment roll.

The portion of the special tax rate necessary to pay the principal and interest on the outstanding bonded indebtedness and authorized incidental expenses is comprised of available cash balance, City of Fontana Printed on 6/18/2026Page 1 of 5
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File #: 26-1080 Agenda Date: 6/23/2026
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debt service payments, and administration costs (Exhibits B, Schedule 1).

The proposed special tax rates for Fiscal Year 2026-27 were developed according to the Rate and Method of Apportionment for each of the Community Facilities Districts. The amount of special taxes proposed for enrollment for Fiscal Year 2026-27 do not exceed the maximum annual rates approved at the time of formation for each of the CFDs.

The levies proposed for Special Tax Rate A (Bond) for Fiscal Year 2026-27 are generally unchanged from the prior fiscal year, except for the following districts:
· CFD #7 - a decrease of 35% is proposed as the bond is scheduled to mature in 2028, and a projected surplus from FY 2025-26 will be applied as a credit toward the annual levy. · CFD #11 - a decrease of 21% is proposed as the bond is scheduled to mature in 2028, and a projected surplus from FY 2025-2026 will be applied as a credit toward the annual levy. · CFD #12 - a decrease of 1% is proposed as the bond is scheduled to mature in 2030, and a projected surplus from FY 2025-26 will be applied as a credit toward the annual levy. · CFD #113 - an increase of 53% is proposed to fund the additional FY 2025-26 development. · CFD #117 - first year of Special Tax A Levy for FY 2025-26 development. 2025-2026
Current Levy
2026-2027
Proposed Levy $ Inc/(Dec) %
Inc/(Dec)
CFD #7 268,159$ 173,890$ (94,269) -35% CFD #11 543,294$ 426,745$ (116,549) -21% CFD #12 1,469,399$ 1,454,705$ (14,694) -1% CFD #22 2,695,627$ 2,695,627$ - 0% CFD #31 2,567,257$ 2,567,257$ - 0% CFD #37 237,311$ 237,311$ - 0% CFD #70 168,889$ 168,889$ - 0% CFD #71 360,464$ 360,464$ - 0% CFD #74B 367,297$ 367,297$ - 0% CFD #80 803,068$ 803,068$ - 0% CFD #81 481,246$ 481,246$ - 0% CFD #85 1,492,762$ 1,492,762$ - 0% CFD #86 342,955$ 342,955$ - 0% CFD #87 521,961$ 521,961$ - 0% CFD #88 468,045$ 468,045$ - 0% CFD #89 406,493$ 406,493$ - 0% CFD #90 1,466,948$ 1,466,948$ - 0% Continued on next page
2025-2026
Current Levy
2026-2027
Proposed Levy $ Inc/(Dec) %
Inc/(Dec)
CFD #95 672,844$ 672,844$ - 0% CFD #99 384,661$ 384,661$ - 0% CFD #100 439,955$ 439,955$ - 0% CFD #106 527,500$ 527,500$ - 0% CFD #107 300,135$ 300,135$ - 0% CFD #109 2,491,353$ 2,491,353$ - 0% CFD #111 596,451$ 596,451$ - 0% CFD #112 2,240,463$ 2,240,463$ - 0% CFD #113 533,144$ 817,979$ 284,835 53% CFD #117* -$ 132,190$ 132,190 Total Special Tax A Levy 22,847,681 23,039,194
*First year of special tax levy.

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File #: 26-1080 Agenda Date: 6/23/2026
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2025-2026
Current Levy
2026-2027
Proposed Levy $ Inc/(Dec) %
Inc/(Dec)
CFD #95 672,844$ 672,844$ - 0% CFD #99 384,661$ 384,661$ - 0% CFD #100 439,955$ 439,955$ - 0% CFD #106 527,500$ 527,500$ - 0% CFD #107 300,135$ 300,135$ - 0% CFD #109 2,491,353$ 2,491,353$ - 0% CFD #111 596,451$ 596,451$ - 0% CFD #112 2,240,463$ 2,240,463$ - 0% CFD #113 533,144$ 817,979$ 284,835 53% CFD #117* -$ 132,190$ 132,190 Total Special Tax A Levy 22,847,681 23,039,194
*First year of special tax levy.

Special Tax Rate B (Maintenance)
Community Facilities Districts (CFD) for maintenance services were established for the purpose of funding annual landscape, lighting, and park maintenance within each CFD and the surrounding areas throughout the City. The City maintains 106 maintenance CFDs including 23 in this item and the other 83 being presented as companion items on today’s agenda. Of the 106 CFDs being considered on today’sagenda, the average increase is 3.82% (does not include one CFD that is increasing due to additional development having been completed over the last fiscal year).

CFDs are categorized in three financial categories including solvent/self-sufficient, at risk/structurally imbalanced, and operational deficit and are detailed below:
· Solvent/Self-Sufficient: Based upon current funding levels, 37 CFDs are considered to be solvent with no going-concern as their revenue is sufficient for their operating expenditures or the use of fund balance annually supports the CFD for more than 20 years. As such, 17 of these CFDs have recommended increases for 2026-27 to maintain their solvency. · At Risk/Structurally Imbalanced: Current funding levels for 61 CFDs are inadequate and as programmed require use of the individual district’sfund balance (one-time revenue) to support operations. These CFDs are at risk and will have an operating deficit in less than 20 years (27 CFDs within five (5) years, 21 within 10 years, and 13 within 10-20 years). Increases are being recommended in 2026-27 for these CFDs to mitigate the current and future risk. · Operational Deficit: Current funding levels for 8 CFDs are inadequate and as programmed are operating in a deficit (expenses exceed revenues). Increases are being recommended for these CFD’s as part of a five-year funding plan to mitigate their current deficiencies.

Pursuant to Government Code Section 53340, Ordinances have been adopted to levy a special tax at the rate and in the manner specified in each district Rate and Method of Apportionment. Each district Rate and Method of Apportionment has been approved and adopted by the City Council.

Annually, the City Council adopts a resolution as required by the County of San Bernardino Auditor- City of Fontana Printed on 6/18/2026Page 3 of 5
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File #: 26-1080 Agenda Date: 6/23/2026
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Controller/Treasurer/Tax Collector to place the special tax on the next County assessment roll. 2025-2026
Current Levy
2026-2027
Proposed Levy $ Inc/(Dec) %
Inc/(Dec)
CFD #7 126,892$ 145,928$ 19,036 15% CFD #11 -$ -$ - 0% CFD #12 1,033,068$ 1,033,068$ - 0% CFD #22 -$ -$ - 0% CFD #31 480,225$ 499,434$ 19,209 4% CFD #37 98,345$ 98,345$ - 0% CFD #70 80,216$ 80,216$ - 0% CFD #71 132,632$ 132,632$ - 0% CFD #74M 84,645$ 84,645$ - 0% CFD #80 240,696$ 240,696$ - 0% CFD #81 123,498$ 132,142$ 8,644 7% CFD #85 430,823$ 430,823$ - 0% CFD #86 67,632$ 67,632$ - 0% CFD #87 77,224$ 88,806$ 11,582 15% CFD #88 113,665$ 113,665$ - 0% CFD #89 60,900$ 60,900$ - 0% CFD #90 362,601$ 362,601$ - 0% CFD #95 183,773$ 183,773$ - 0% CFD #99 -$ -$ - 0% CFD #100 82,990$ 82,990$ - 0% CFD #106 92,040$ 92,040$ - 0% CFD #107 39,911$ 45,898$ 5,987 15% CFD #109 353,570$ 353,570$ - 0% CFD #111 72,468$ 83,338$ 10,870 15% CFD #112 304,580$ 350,268$ 45,688 15% CFD #113 23,650$ 118,900$ 95,250 403% CFD #117 -$ -$ - 0% Total Special Tax B Levy 4,666,044 4,882,310
Proposed increases are required due to:
· Operational deficit - CFD #111
· At risk/structural imbalance - CFD #s 7, 31, 81, 87, 107, and 112 · New development - CFD #113
The proposed Fiscal Year 2026-27 special tax rates (Special Tax A and Special Tax B) are outlined in Exhibit B, Schedule 2.

A comparison of the total special tax levy and rates (A and B) for Fiscal Year 2025-2026 and Fiscal City of Fontana Printed on 6/18/2026Page 4 of 5
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File #: 26-1080 Agenda Date: 6/23/2026
Agenda #: P. Category: Consent Calendar
Year 2026-2027 is outlined in Exhibits B, Schedule 3.

FISCAL IMPACT:

The fiscal impact associated with the approval of this item is an increase in the Fiscal Year 2026-27 Special Tax A rates of $191,513 for a total of $23.0 million to fund annual debt service payments and administrative costs and an increase in the Special Tax B rates of $216,266 for a total of $4.9 million to fund annual maintenance costs within each CFD.

MOTION:

Approve staff recommendation.

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RESOLUTION NO. 2026-059

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF FONTANA,

CALIFORNIA, AUTHORIZING THE LEVY OF A SPECIAL TAX ES
DURING FISCAL YEAR 2026 -2027 TO PAY DEBT SERVICE ON

BONDS AND TO PAY THE ANNUAL COSTS OF MAINTENANCE AND

ADMINISTRATIVE E XPENSES WITH RESPECT TO COMMUNITY
FACILITIES DISTRICTS OF CITY OF FONTANA.

WHEREAS, the City Council of the City of Fontana, (the “City Council”) has initiated proceedings, held a public hearing, conducted an election and received a favorable vote from t he qualified electors relating to the levy of a special tax in a community facilities district, all as authorized pursuant to the terms and provisions of the “Mello-Roos Community Facilities Act of 1982”, being Chapter 2.5, Part 1, Division 2, Title 5 of the Government Code of the State of California (the “Act”).

WHEREAS, The City of Fontana Community Facilities District s included in this Resolution are included in Exhibit “A” attached hereto and shall hereinafter collectively be referred to as “CITY OF FONTANA COMMUNITY FACILITIES DISTRICTS”; and

WHEREAS, the City Council, by Ordinance, as authorized by Section 53340 of the Government Code of the State of California, has authorized the levy of a special tax to pay for costs and expenses related to said City of Fontana Community Facilities Districts, and the City Council desires to establish the specific rate of the special tax to be collected for Fiscal Year 2026-2027 in compliance with the ordinances of each City of Fontana Community Facilities Districts.

NOW, THEREFORE, BE IT RESOLVED, by the City Council of the City of Fontana, California, as follows:

Section 1. That the above recitals are all true and correct and are incorporated herein by this reference.

Section 2. The specific rate and amount of the special tax to be collected to pay for the costs and expenses for Fiscal Year 2026-2027 for the City of Fontana Community Facilities Districts is hereby determined and established as set forth in Exhibits “B” attached hereto and incorporated herei n by reference provided . However, the City Manager is hereby authorized to reduce the specific rate and method of the special tax as shown in Exhibit s “B”, as determined by the City Manager in his discretion, to a lower rate an d amount of the special tax if it will be sufficient to pay for the costs and expenses for such fiscal year.

Section 3. The rates as set forth above do not exceed the amount previously authorized by Ordinance of the City Council, and are not in excess of that as previously approved by the qualified electors of the City of Fontana Community Facilities Districts.

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Section 4. The proceeds of Special Tax A shall be used to pay, in whole or in part, the costs of the following, in the following order of priority:

(a) Payment of principal and interest on any outstanding authorized bonded indebtedness;

(b) Necessary replenishment of bond reserve funds or other reserve funds;

(c) Payment of costs and expenses of authorized public facilities and incidental expenses pursuant to the Act; and

(d) Repayment of advances and loans, as appropriate.

The basis for the determination of Special Tax A needed for the 2026-2027 fiscal year is set forth in Exhibit “B”, attached hereto and incorporated herein by reference.

Section 5 . The proceeds of Special Tax B shall be used to pay the costs of park, parkways and open space maintenance of the City of Fontana Community Facilities Districts and for the payment of administrative expenses incurred in connection with the levy and collection of said Special Tax B.

Section 6. The above authorized Special Tax shall be collected at the same time and in the same manner as ordinary ad valorem property taxes are collected and shall have the same lien and priority in the case of delinquency as is provided for ad valorem taxes.

Section 7 . All monies above collected shall be paid into the City of Fontana Community Facilities Districts’ funds, including any bond and reserve funds.

Section 8 . The City Manager is hereby directed to transmit or cause to be transmitted to the Audito r of the County of San Bernardino for entry in the next County assessment roll on which taxes will become due, opposite each lot or parcel of land affected in a space marked “Public Improvement, Special Tax” or by any other suitable designation, the installment of the Specia l Tax as set forth in Exhibit “ B” or as adjusted pursuant to the provisions of Section 2 above.

Section 9 . The County Auditor shall then, at the close of the tax collection period, promptly render to this Agency a detailed report showi ng the amount and/or amounts of such Special Tax installments, interest, penalties and percentages so collected and from what property collected, and also provide a statement of any percentages retained for the expense of making any such collection.

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APPROVED AND ADOPTED this 23rd day of June 2026.

READ AND APPROVED AS TO LEGAL FORM:

City Attorney

I, Germaine Key, City Clerk of the City of Fontana, and Ex -Officio Clerk of the City Council, do hereby certify that the foregoing resolution is t he actual resolution duly and regularly adopted by the City Council at a regular meeting on the 23rd day of June 2026, by the following vote to wit:

AYES:

NOES:

ABSENT:

ABSTAIN:

City Clerk of the City of Fontana

Mayor of the City of Fontana

ATTEST:

City Clerk
345
Exhibit “A”

COMMUNITY FACILITIES DISTRICTS OF CITY OF FONTANA

1. Community Facilities District No. 7 – Country Club Estates

2. Community Facilities District No. 11 – Heritage West End

3. Community Facilities District No. 12 – Sierra Lakes

4. Community Facilities District No. 22 – Sierra Hills South

5. Community Facilities District No. 31 – Citrus Heights North

6. Community Facilities District No. 37 – Montelago

7. Community Facilities District No. 70 – Avellino

8. Community Facilities District No. 71 – Sierra Crest

9. Community Facilities District No. 74B and 74M – Citrus/Summit

10. Community Facilities District No. 80 – Bella Strada

11. Community Facilities District No. 81 – Gabriella

12. Community Facilities District No. 85 – The Meadows

13. Community Facilities District No. 86 – Etiwanda Ridge

14. Community Facilities District No. 87 – El Paseo

15. Community Facilities District No. 88 – Sierra Crest II

16. Community Facilities District No. 89 – Belrose

17. Community Facilities District No. 90 – Summit at Rosena Phase One

18. Community Facilities District No. 95 – Summit at Rosena Phase Two

19. Community Facilities District No. 99 – The Retreat

20. Community Facilities District No. 100 – Victoria

21. Community Facilities District No. 106 – Mountain View

22. Community Facilities District No. 107 – Highland

23. Community Facilities District No. 109 – Narra Hills 346

24. Community Facilities District No. 111 – Monterado

25. Community Facilities District No. 112 – The Gardens Phase One

26. Community Facilities District No. 113 – The Gardens Phase Two

27. Community Facilities District No. 117 – Southridge
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Schedule 1
Special Tax Allocation - Costs to be Allocated
Fiscal Year 2026-2027
Principal Payment 09/2026 215,000$ Bond Service Funds Available 353,639 $ Interest Payment 09/2026 13,400 Proposed Special Tax Levy 173,890 Administration Costs (2026) 25,105 Allowance for Delinquencies (5,217) Interest Payment 03/2027 9,100
Principal Payment 09/2027 225,000
Interest Payment 09/2027 9,100
Administration Costs (2027) 25,607
Total Costs 522,312 $ Available Funds 522,312 $
Schedule 2
Proposed Special Tax Rates for Fiscal Year 2026-2027
(Special Tax A and Special Tax B)
Total Special
Residential Lot Size Special Tax A Special Tax B Tax Rate Small (less than 7,200 sq ft) 432.67$ 398.71 $ 831.38 $ Medium (7,200 to 9,999 sq ft) 496.46 398.71 895.17
Large (10,000 sq ft or larger) 560.74 398.71 959.45
Total Proposed Levy 173,890 $ 145,928 $ 319,817 $ 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
Small (less than 7,200 sq ft) 189,605$ 1,013.93 $ 155,468 $ 831.38 $ -18% Medium (7,200 to 9,999 sq ft) 127,915 1,112.30 102,945 895.17 -20% Large (10,000 sq ft or larger) 77,532 1,211.43 61,405 959.45 -21% 395,051$ 319,817 $
FY 2025 - 2026 FY 2026 - 2027
Total Special
Tax A and B
Percent Rate
Change
Exhibit "B"
City of Fontana
Community Facilities District No. 7
Country Club Estates Tr. 13332
348
Schedule 1
Special Tax Allocation - Costs to be Allocated
Fiscal Year 2026-2027
Principal Payment 09/2026 445,000$ Bond Service Funds Available 642,556 $ Interest Payment 09/2026 27,700 Proposed Special Tax Levy 426,745 Administration Costs (2026) 42,672 Allowance for Delinquencies (12,802) Interest Payment 03/2027 18,800
Principal Payment 09/2027 460,000
Interest Payment 09/2027 18,800
Administration Costs (2027) 43,526
Total Costs 1,056,49
8$ Available Funds 1,056,49 8$
Schedule 2
Comparison of Special Tax Levy and Rates by Fiscal Years Tax Classification
(Land Use) Special Tax Rate Special Tax Rate
1 - R 3,500 sq ft 31,246 $ 495.97 $ 13,931 $ 221.12 $ -55% 2 - R 3,280-3,499 sq ft 9,802 466.74 4,370 208.09 -55% 3 - R 3,000-3,279 sq ft 30,226 457.97 13,476 204.18 -55% 4 - R 2,781-2,999 sq ft 26,774 405.67 11,937 180.86 -55% 5 - R 2,601-2,780 sq ft 5,516 393.98 2,459 175.65 -55% 6 - R 2,601-2,780 sq ft 24,110 370.92 10,749 165.37 -55% 7 - R 2,401-2,600 sq ft 356 356.30 159 158.85 -55% 8 - R 2,281-2,400 sq ft 29,793 327.40 13,283 145.97 -55% 9 - R 2,050 sq ft 28,922 298.17 12,894 132.93 -55% 10 - Non-residential (sq ft) 9,005 0.23 4,054 0.1030 -55% 11 - Non-residential (acre) 3,856 2,966.47 1,736 1,335.65 -55% 12 - Commercial [1] 321,107 29,870.51 327,529 30,467.92 2% 13 - Commercial 22,580 2,932.54 10,169 1,320.38 -55% 14 - Undeveloped 0 0.00 0 0.00
543,294$ 426,745 $
[1] Pursuant to the Rate and Method, Tax Class 1 Property is assessed at 100% of the applicable Maximum Special Tax.

Exhibit "B"
City of Fontana
Community Facilities District No. 11
Heritage West End Tr. 11551
Assessed
Percent Rate
Change
FY 2025 - 2026 FY 2026 - 2027
349
Schedule 1
Special Tax Allocation - Costs to be Allocated
Fiscal Year 2026-2027
Principal Payment 09/2026 1,105,000$ Bond Service Funds Available 1,418,659 $ Interest Payment 09/2026 119,600 Proposed Special Tax Levy 1,454,705 Administration Costs (2026) 131,249 Allowance for Delinquencies (43,641) Interest Payment 03/2027 97,500
Principal Payment 09/2027 1,145,000
Interest Payment 09/2027 97,500
Administration Costs (2027) 133,874
Total Costs 2,829,723 $
Available Funds 2,829,723 $
Schedule 2
Proposed Special Tax Rates for Fiscal Year 2026-2027
(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 858.29 $ 509.85 $ 1,368.14 $ 2,601 - 2,700 sq ft 760.98 509.85 1,270.83
2,501 - 2,600 sq ft 707.96 509.85 1,217.81
2,401 - 2,500 sq ft 668.33 509.85 1,178.18
2,301 - 2,400 sq ft 628.71 509.85 1,138.56
2,201 - 2,300 sq ft 584.43 509.85 1,094.28
2,101 - 2,200 sq ft 540.14 509.85 1,049.99
2,001 - 2,101 sq ft 513.92 509.85 1,023.77
1,901 - 2,000 sq ft 487.12 509.85 996.97
1,900 sq ft or less 469.64 509.85 979.49
Non-residential property 2,258.46 858.81 3,117.27
Golf Course property 230.74 222.07 452.81
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 1,454,705 $ 1,033,068 $ 2,487,773 $ 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 947,242 1,376.81 $ 941,278 $ 1,368.14 $ -1% 2,601 - 2,700 sq ft 111,231 1,278.52 110,562 1,270.83 -1% 2,501 - 2,600 sq ft 42,873 1,224.96 42,623 1,217.81 -1% 2,401 - 2,500 sq ft 126,787 1,184.93 126,065 1,178.18 -1% 2,301 - 2,400 sq ft 112,201 1,144.91 111,579 1,138.56 -1% 2,201 - 2,300 sq ft 132,022 1,100.18 131,313 1,094.28 -1% 2,101 - 2,200 sq ft 83,380 1,055.45 82,949 1,049.99 -1% 2,001 - 2,101 sq ft 216,082 1,028.96 214,992 1,023.77 -1% 1,901 - 2,000 sq ft 100,189 1,001.89 99,697 996.97 0% 1,900 sq ft or less 292,317 984.23 290,909 979.49 0% Non-residential property 263,896 3,140.09 261,979 3,117.27 -1% Golf Course property 66,520 455.14 66,180 452.81 -1% Golf Course structures (sq ft) 7,724 0.27 7,647 0.27 -1% Undeveloped - residential 0 0.00 0 0.00
Undeveloped - non-residential 0 0.00 0 0.00
2,502,467$ 2,487,773 $
Exhibit "B"
City of Fontana
Community Facilities District No. 12
Sierra Lakes
Total Special
Tax A and B
Percent Rate
Change
FY 2025 - 2026 FY 2026 - 2027
350
Schedule 1
Special Tax Allocation - Costs to be Allocated
Fiscal Year 2026-2027
Principal Payment 09/2026 1,725,000$ Bond Service Funds Available 2,301,687 $ Interest Payment 09/2026 428,000 Proposed Special Tax Levy 2,695,627 Administration Costs (2026) 90,938 Allowance for Delinquencies (80,869) Interest Payment 03/2027 384,875
Principal Payment 09/2027 1,810,000
Interest Payment 09/2027 384,875
Administration Costs (2027) 92,757
Total Costs 4,916,44
5$ Available Funds 4,916,44 5$
Schedule 2
Comparison of Special Tax Levy and Rates by Fiscal Years Tax Classification
(Land Use) Special Tax Rate Special Tax Rate
1 - Non-residential 645,964 $ 10,402.00 $ 645,964 $ 10,402.00 $ 0% 2 - Non-residential 967,617 4,623.11 967,617 4,623.11 0% 2 - Hotel Property 4,161 4,623.11 4,161 4,623.11 0%
3 - Residential 440,450 1,150.00 440,450 1,150.00 0%
4 - Residential 455,400 1,150.00 455,400 1,150.00 0%
5 - Non-residential 182,035 10,402.00 182,035 10,402.00 0% 2,695,62
7$ 2,695,62 7$
Exhibit "B"
City of Fontana
Community Facilities District No. 22
Sierra Hills South
FY 2025 - 2026 FY 2026 - 2027 Percent Rate
Change
351
Schedule 1
Special Tax Allocation - Costs to be Allocated
Fiscal Year 2026-2027
Principal Payment 09/2026 1,445,000$ Bond Service Funds Available 1,763,947 $ Interest Payment 09/2026 416,425 Proposed Special Tax Levy 2,567,257 Administration Costs (2026) 58,273 Allowance for Delinquencies (77,018) Interest Payment 03/2027 387,525
Principal Payment 09/2027 1,500,000
Interest Payment 09/2027 387,525
Administration Costs (2027) 59,439
Total Costs 4,254,187 $ Available Funds 4,254,187 $ Schedule 2
Proposed Special Tax Rates for Fiscal Year 2026-2027
(Special Tax A and Special Tax B)
Total Special
Land Use Category Special Tax A Special Tax B Tax Rate
1 Greater than 4,275 sq ft 3,764.00 $ 494.00 $ 4,258.00 $ 2 4,075 - 4,274 sq ft 3,595.00 494.00 4,089.00
3 3,875 - 4,074 sq ft 3,490.00 494.00 3,984.00
4 3,675 - 3,874 sq ft 3,409.00 494.00 3,903.00
5 3,475 - 3,674 sq ft 3,344.00 494.00 3,838.00
6 3,275 - 3,474 sq ft 3,223.00 494.00 3,717.00
7 3,075 - 3,274 sq ft 3,130.00 494.00 3,624.00
8 2,875 - 3,074 sq ft 3,037.00 494.00 3,531.00
9 2,675 - 2,874 sq ft 2,916.00 494.00 3,410.00
10 2,475 - 2,674 sq ft 2,795.00 494.00 3,289.00
11 2,275 - 2,474 sq ft 2,795.00 494.00 3,289.00
12 2,075 - 2,274 sq ft 2,674.00 494.00 3,168.00
13 1,875 - 2,074 sq ft 2,108.00 494.00 2,602.00
14 1,675 - 1,874 sq ft 1,882.00 494.00 2,376.00
15 1,475 - 1,674 sq ft 1,664.00 494.00 2,158.00
16 1,275 - 1,474 sq ft 1,503.00 494.00 1,997.00
17 Less than 1,275 sq ft 1,180.00 494.00 1,674.00
18 Non-residential 32,233.00 2,121.60 34,354.60
Final Mapped Property - Zone 1 - - - Final Mapped Property - Zone 2 - - - Final Mapped Property - Zone 3 - - - Undeveloped Zone 1 property - - - Undeveloped Zone 2 property - - - Undeveloped Zone 3 property - - - Total Proposed Levy 2,567,257 $ 499,434 $ 3,066,691 $ Exhibit "B"
City of Fontana
Community Facilities District No. 31
Citrus Heights North
352
Schedule 3
Comparison of Total Special Tax Levy and Rates for 2025-2026 and 2026-2027 (Special Tax A and Special Tax B)
Land Use Category Special Tax Rate Special Tax Rate
1 Greater than 4,275 sq ft 42,390.00 $ 4,239.00 $ 42,580.00 $ 4,258.00 $ 0% 2 4,075 - 4,274 sq ft 240,130.00 4,070.00 241,251.00 4,089.00 0% 3 3,875 - 4,074 sq ft 27,755.00 3,965.00 27,888.00 3,984.00 0% 4 3,675 - 3,874 sq ft 229,156.00 3,884.00 230,277.00 3,903.00 0% 5 3,475 - 3,674 sq ft 171,855.00 3,819.00 172,710.00 3,838.00 0% 6 3,275 - 3,474 sq ft 218,182.00 3,698.00 219,303.00 3,717.00 1% 7 3,075 - 3,274 sq ft 108,150.00 3,605.00 108,720.00 3,624.00 1% 8 2,875 - 3,074 sq ft 147,504.00 3,512.00 148,302.00 3,531.00 1% 9 2,675 - 2,874 sq ft 98,339.00 3,391.00 98,890.00 3,410.00 1% 10 2,475 - 2,674 sq ft 137,340.00 3,270.00 138,138.00 3,289.00 1% 11 2,275 - 2,474 sq ft 415,290.00 3,270.00 417,703.00 3,289.00 1% 12 2,075 - 2,274 sq ft 107,066.00 3,149.00 107,712.00 3,168.00 1% 13 1,875 - 2,074 sq ft 506,268.00 2,583.00 509,992.00 2,602.00 1% 14 1,675 - 1,874 sq ft 219,201.00 2,357.00 220,968.00 2,376.00 1% 15 1,475 - 1,674 sq ft 329,406.00 2,139.00 332,332.00 2,158.00 1% 16 1,275 - 1,474 sq ft 49,450.00 1,978.00 49,925.00 1,997.00 1% 17 Less than 1,275 sq ft - 1,655.00 - 1,674.00 1% 18 Non-residential - 34,273.00 - 34,354.60 0% Final Mapped Property - Zone 1 - - - - 0% Final Mapped Property - Zone 2 - - - - 0% Final Mapped Property - Zone 3 - - - - 0% Undeveloped Zone 1 property - - - - 0% Undeveloped Zone 2 property - - - - 0% Undeveloped Zone 3 property - - - - 0% 3,047,482$ 3,066,691 $
Community Facilities District No. 31
Citrus Heights North
FY 2025 - 2026 FY 2026 - 2027
Total Special
Tax A and B
Percent Rate
Change
City of Fontana
Exhibit "B"
353
Schedule 1
Special Tax Allocation - Costs to be Allocated
Fiscal Year 2026-2027
Principal Payment 09/2026 135,000$ Bond Service Funds Available 216,080 $ Interest Payment 09/2026 32,700 Proposed Special Tax Levy 237,311 Administration Costs (2026) 36,422 Allowance for Delinquencies (7,119) Interest Payment 03/2027 30,000
Principal Payment 09/2027 145,000
Interest Payment 09/2027 30,000
Administration Costs (2027) 37,150
Total Costs 446,272 $ Available Funds 446,272 $
Schedule 2
Proposed Special Tax Rates for Fiscal Year 2026-2027
(Special Tax A and Special Tax B)
Total Special
Residential Lot Size Special Tax A Special Tax B Tax Rate 1- Greater than 3,700 sq ft 1,892.46$ 687.73 $ 2,580.19 $ 2- 34,50 to 3,699 sq ft 1,670.01 687.73 2,357.74
3- 3,200 to 3,449 sq ft 1,553.27 687.73 2,241.00
4- Less than 3,200 sq ft 1,386.59 687.73 2,074.32
Total Proposed Levy 237,311 $ 98,345 $ 335,656 $ Schedule 3
Comparison of Special Tax Levy and Rates for 2025-2026 and 2026-2027 (Special Tax A and Special Tax B)
Tax Classification
(Land Use) Special Tax Rate Special Tax Rate
1- Greater than 3,700 sq ft 113,528$ 2,580.19 $ 113,528 $ 2,580.19 $ 0% 2- 34,50 to 3,699 sq ft 89,594 2,357.74 89,594 2,357.74 0% 3- 3,200 to 3,449 sq ft 80,676 2,241.00 80,676 2,241.00 0% 4- Less than 3,200 sq ft 51,858 2,074.32 51,858 2,074.32 0% 335,656$ 335,656 $
Exhibit "B"
City of Fontana
Community Facilities District No. 37
Montelago
FY 2025 - 2026 FY 2026 - 2027
Total Special
Tax A and B
Percent Rate
Change
354
Schedule 1
Special Tax Allocation - Costs to be Allocated
Fiscal Year 2026-2027
Principal Payment 09/2026 70,000$ Bond Service Funds Available 145,623 $ Interest Payment 09/2026 34,400 Proposed Special Tax Levy 168,889 Administration Costs (2026) 31,706 Allowance for Delinquencies (5,067) Interest Payment 03/2027 33,000
Principal Payment 09/2027 75,000
Interest Payment 09/2027 33,000
Administration Costs (2027) 32,340
Total Costs 309,446 $
Available Funds 309,446 $
Schedule 2
Proposed Special Tax Rates for Fiscal Year 2026-2027
(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 1,846.43 $ 679.80 $ 2,526.23 $ 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 8,493.98 3,983.01 12,476.99
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 - $ 2,526.22$ - $ 2,526.23$ 0% 2- 3,450 to 3,850 sq ft 47,096 2,354.81 47,096 2,354.81 0% 3- 3,050 to 3,450 sq ft 63,318 2,183.39 63,318 2,183.39 0% 4- 2,650 to 3,050 sq ft 73,823 2,109.22 73,823 2,109.22 0% 5- 2,250 to 2,650 sq ft 41,414 1,972.09 41,414 1,972.09 0% 6- 1,850 to 2,250 sq ft 20,092 1,826.56 20,092 1,826.56 0% 7- <1,850 sq ft 3,362 1,681.03 3,362 1,681.03 0% 8- Non-Residential - 12,476.98 - 12,476.99 0% 249,105$ 249,105 $
Exhibit "B"
City of Fontana
Community Facilities District No. 70
Avellino
FY 2025 - 2026 FY 2026 - 2027
Total Special
Tax A and B
Percent Rate
Change
355
Schedule 1
Special Tax Allocation - Costs to be Allocated
Fiscal Year 2026-2027
Principal Payment 09/2026 165,000$ Bond Service Funds Available 254,912 $ Interest Payment 09/2026 70,434 Proposed Special Tax Levy 360,464 Administration Costs (2026) 30,475 Allowance for Delinquencies (10,814) Interest Payment 03/2027 68,784
Principal Payment 09/2027 170,000
Interest Payment 09/2027 68,784
Administration Costs (2027) 31,084
Total Costs 604,562 $ Available Funds 604,562 $ Schedule 2
Proposed Special Tax Rates for Fiscal Year 2026-2027
(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 56,039 $ 2,949.40 $ 56,039 $ 2,949.40 $ 0% 2- 3,250 to 3,450 sq ft 62,977 2,862.61 62,977 2,862.61 0% 3- 3,050 to 3,250 sq ft 65,535 2,730.62 65,535 2,730.62 0% 4- 2,850 to 3,050 sq ft 48,414 2,689.64 48,414 2,689.64 0% 5- 2,650 to 2,850 sq ft 93,941 2,609.48 93,941 2,609.48 0% 6- 2,450 to 2,650 sq ft - 2,569.02 - 2,569.02 0% 7- 2,250 to 2,450 sq ft 57,315 2,491.96 57,315 2,491.96 0% 8- 2,050 to 2,250 sq ft 73,403 2,446.75 73,403 2,446.75 0% 9- 1,850 to 2,050 sq ft 35,472 2,364.79 35,472 2,364.79 0% 10- <1,850 sq ft - 2,336.47 - 2,336.47 0% 493,095$ 493,095 $
Exhibit "B"
City of Fontana
Community Facilities District No. 71
Sierra Crest
FY 2025 - 2026 FY 2026 - 2027
Total Special
Tax A and B
Percent Rate
Change
356
Schedule 1
Special Tax Allocation - Costs to be Allocated
Fiscal Year 2026-2027
Principal Payment 09/2026 95,000$ Bond Service Funds Available 145,673 $ Interest Payment 09/2026 72,963 Proposed Special Tax Levy 367,297 Administration Costs (2026) 45,947 Allowance for Delinquencies (11,019) Interest Payment 03/2027 70,588
Principal Payment 09/2027 100,000
Interest Payment 09/2027 70,588
Administration Costs (2027) 46,866
Total Costs 501,951 $ Available Funds 501,951 $ Schedule 2
Proposed Special Tax Rates for Fiscal Year 2026-2027
(Special Tax 74B and Special Tax 74M)
Residential Lot Size
(Square Feet)
Special Tax
74B
Special Tax
74M
Total Combined
Tax Rate
1- 2,700 or Greater 2,419.00 $ 495.00 $ 2,914.00 $ 2- 2,450 to less than 2,700 2,263.00 495.00 2,758.00
3- 2,200 to less than 2,450 2,160.00 495.00 2,655.00
4- 1,950 to less than 2,200 1,983.00 495.00 2,478.00
5- 1,700 to less than 1,950 1,811.00 495.00 2,306.00
6- Less than 1,700 1,726.00 495.00 2,221.00
7- Non-Residential 21,775.00 - 21,775.00 Undeveloped Mapped - - 0.00 Total Proposed Levy 367,297 $ 84,645 $ 451,942 $ Schedule 3
Comparison of Special Tax Levy and Rates by Fiscal Years (Special Tax 74B and Special Tax 74M)
Tax Classification
(Land Use) Special Tax Combined Rate Special Tax Combined Rate 1- 2,700 or Greater 81,592 $ 2,914.00 $ 81,592 $ 2,914.00 $ 0% 2- 2,450 to less than 2,700 143,416 2,758.00 143,416 2,758.00 0% 3- 2,200 to less than 2,450 116,820 2,655.00 116,820 2,655.00 0% 4- 1,950 to less than 2,200 39,648 2,478.00 39,648 2,478.00 0% 5- 1,700 to less than 1,950 43,814 2,306.00 43,814 2,306.00 0% 6- Less than 1,700 26,652 2,221.00 26,652 2,221.00 0% 7- Non-Residential - 21,775.00 - 21,775.00 0% Undeveloped Mapped - - - - 0% 451,942$ 451,942 $
Exhibit "B"
City of Fontana
Community Facilities District No. 74B and 74M
Citrus/Summit
FY 2025 - 2026 FY 2026 - 2027
Total Special
Tax 74B and
74M Percent
Rate Change
357
Schedule 1
Special Tax Allocation - Costs to be Allocated
Fiscal Year 2026-2027
Principal Payment 09/2026 290,000$ Bond Service Funds Available 509,918 $ Interest Payment 09/2026 204,575 Proposed Special Tax Levy 803,068 Administration Costs (2026) 46,866 Allowance for Delinquencies (24,092) Interest Payment 03/2027 197,325
Principal Payment 09/2027 305,000
Interest Payment 09/2027 197,325
Administration Costs (2027) 47,803
Total Costs 1,288,895 $ Available Funds 1,288,895 $ Schedule 2
Proposed Special Tax Rates for Fiscal Year 2026-2027
(Special Tax A and Special Tax B)
Total Special
Residential Lot Size Special Tax A Special Tax B Tax Rate 1- >3,300 sq ft 2,522.26 $ 640.15 $ 3,162.41 $ 2- 3,100 to 3,300 sq ft 2,472.42 640.15 3,112.57
3- 2,900 to 3,100 sq ft 2,408.34 640.15 3,048.49
4- 2,700 to 2,900 sq ft 2,401.22 640.15 3,041.37
5- 2,500 to 2,700 sq ft 2,295.31 640.15 2,935.46
6- 2,300 to 2,500 sq ft 2,152.91 640.15 2,793.06
7- 2,100 to 2,300 sq ft 2,068.36 640.15 2,708.51
8- 1,900 to 2,100 sq ft 2,011.40 640.15 2,651.55
9- 1,700 to 1,900 sq ft 1,904.60 640.15 2,544.75
10- <1,700 sq ft 1,834.29 640.15 2,474.44
Total Proposed Levy 803,068 $ 240,696 $ 1,043,765 $ Schedule 3
Comparison of Special Tax Levy and Rates by Fiscal Years Tax Classification
(Land Use) Special Tax Rate Special Tax Rate
1- >3,300 sq ft - $ 3,162.41$ - $ 3,162.41$ 0% 2- 3,100 to 3,300 sq ft 87,152 3,112.57 87,152 3,112.57 0% 3- 2,900 to 3,100 sq ft - 3,048.49 - 3,048.49 0% 4- 2,700 to 2,900 sq ft 149,027 3,041.37 149,027 3,041.37 0% 5- 2,500 to 2,700 sq ft 73,387 2,935.46 73,387 2,935.46 0% 6- 2,300 to 2,500 sq ft 270,927 2,793.06 270,927 2,793.06 0% 7- 2,100 to 2,300 sq ft 67,713 2,708.51 67,713 2,708.51 0% 8- 1,900 to 2,100 sq ft 217,427 2,651.55 217,427 2,651.55 0% 9- 1,700 to 1,900 sq ft 178,133 2,544.75 178,133 2,544.75 0% 10- <1,700 sq ft - 2,474.44 - 2,474.44 0% 1,043,765$ 1,043,765 $
Exhibit "B"
City of Fontana
Community Facilities District No. 80
Bella Strada
FY 2025 - 2026 FY 2026 - 2027
Total Special
Tax A and B
Percent Rate
Change
358
Schedule 1
Special Tax Allocation - Costs to be Allocated
Fiscal Year 2026-2027
Principal Payment 09/2026 175,000 $ Bond Service Funds Available 339,014 $ Interest Payment 09/2026 119,384 Proposed Special Tax Levy 481,246 Administration Costs (2026) 46,866 Allowance for Delinquencies (14,437) Interest Payment 03/2027 115,884
Principal Payment 09/2027 185,000
Interest Payment 09/2027 115,884
Administration Costs (2027) 47,803
Total Costs 805,823 $ Available Fund s 805,823$
Schedule 2
Proposed Special Tax Rates for Fiscal Year 2026-2027
(Special Tax A and Special Tax B)
Total Special
Residential Lot Size Special Tax A Special Tax B Tax Rate 1- >2,950 sq ft 2,923.15 $ 660.71 $ 3,583.86 $ 2- 2,750 to 2,950 sq ft 2,837.65 660.71 3,498.36
3- 2,550 to 2,750 sq ft 2,752.15 660.71 3,412.86
4- 2,350 to 2,550 sq ft 2,549.80 660.71 3,210.51
5- 2,150 to 2,350 sq ft 2,398.75 660.71 3,059.46
6- 1,950 to 2,150 sq ft 2,247.70 660.71 2,908.41
7- <1,950 sq ft 2,175.50 660.71 2,836.21
8 - Non-Residential 24,312.40 6,279.77 30,592.17
Total Proposed Levy 481,246 $ 132,142 $ 613,388 $ Schedule 3
Comparison of Special Tax Levy and Rates by Fiscal Years Tax Classification
(Land Use) Special Tax Rate Special Tax Rate
1- >2,950 sq ft - $ 3,540.64$ - $ 3,583.86$ 1% 2- 2,750 to 2,950 sq ft - 3,455.14 - 3,498.36 1% 3- 2,550 to 2,750 sq ft 134,786 3,369.64 136,514 3,412.86 1% 4- 2,350 to 2,550 sq ft 110,855 3,167.29 112,368 3,210.51 1% 5- 2,150 to 2,350 sq ft 105,568 3,016.24 107,081 3,059.46 1% 6- 1,950 to 2,150 sq ft 85,956 2,865.19 87,252 2,908.41 2% 7- <1,950 sq ft 167,579 2,792.99 170,173 2,836.21 2% 8 - Non-Residential - 30,181.34 - 30,592.17 1% 604,744$ 613,388 $
Exhibit "B"
City of Fontana
Community Facilities District No. 81
Gabriella
FY 2025 - 2026 FY 2026 - 2027
Total Special
Tax A and B
Percent Rate
Change
359
Schedule 1
Special Tax Allocation - Costs to be Allocated
Fiscal Year 2026-2027
Principal Payment 09/2026 500,000 $ Bond Service Funds Available 873,533 $ Interest Payment 09/2026 405,000 Proposed Special Tax Levy 1,492,762 Administration Costs (2026) 55,204 Allowance for Delinquencies (44,783) Interest Payment 03/2027 395,000
Principal Payment 09/2027 515,000
Interest Payment 09/2027 395,000
Administration Costs (2027) 56,308
Total Costs 2,321,512 $ Available Funds 2,321,512 $ Schedule 2
Proposed Special Tax Rates for Fiscal Year 2026-2027
(Special Tax A and Special Tax B)
Total Special
Residential Lot Size (sq ft) Special Tax A Special Tax B Tax Rate 1- 3,651 or Greater 3,055.00 $ 736.45 $ 3,791.45 $ 2- 3,451 to less than 3,651 3,005.00 736.45 3,741.45
3- 3,251 to less than 3,451 2,954.00 736.45 3,690.45
4- 3,051 to less than 3,251 2,903.00 736.45 3,639.45
5- 2,851 to less than 3,251 2,784.00 736.45 3,520.45
6- 2,651 to less than 2,851 2,700.00 736.45 3,436.45
7- 2,451 to less than 2,651 2,632.00 736.45 3,368.45
8- 2,251 to less than 2,451 2,531.00 736.45 3,267.45
9- 2,051 to less than 2,251 2,450.00 736.45 3,186.45
10- 1,851 to less than 2,051 2,314.00 736.45 3,050.45
11- 1,651 to less than 1,851 2,192.00 736.45 2,928.45
12- 1,451 to less than 1,651 2,087.00 736.45 2,823.45
13- Less than 1,451 2,036.00 736.45 2,772.45
14- Non-Residential Property 21,320.00 6,118.20 27,438.20 Total Proposed Levy 1,492,762 $ 430,823 $ 1,923,585 $ Schedule 3
Comparison of Special Tax Levy and Rates for Fiscal Years 2025-2026 and 2026-2027 (Special Tax A and Special Tax B)
Tax Classification
(Land Use) Special Tax Rate Special Tax Rate
1- 3,651 or Greater 223,696 3,791.45 $ 223,696 3,791.45 $ 0% 2- 3,451 to less than 3,651 - 3,741.45 - 3,741.45 0% 3- 3,251 to less than 3,451 - 3,690.45 - 3,690.45 0% 4- 3,051 to less than 3,251 123,741 3,639.45 123,741 3,639.45 0% 5- 2,851 to less than 3,251 176,023 3,520.45 176,023 3,520.45 0% 6- 2,651 to less than 2,851 175,259 3,436.45 175,259 3,436.45 0% 7- 2,451 to less than 2,651 185,265 3,368.45 185,265 3,368.45 0% 8- 2,251 to less than 2,451 316,943 3,267.45 316,943 3,267.45 0% 9- 2,051 to less than 2,251 98,780 3,186.45 98,780 3,186.45 0% 10- 1,851 to less than 2,051 369,104 3,050.45 369,104 3,050.45 0% 11- 1,651 to less than 1,851 254,775 2,928.45 254,775 2,928.45 0% 12- 1,451 to less than 1,651 - 2,823.45 - 2,823.45 0% 13- Less than 1,451 - 2,772.45 - 2,772.45 0% 14- Non-Residential Property - 27,438.20 - 27,438.20 0% 1,923,585$ 1,923,585 $
Exhibit "B"
City of Fontana
Community Facilities District No. 85
The Meadows
FY 2025 - 2026 FY 2026 - 2027
Total Special
Tax A and B
Percent Rate
Change
360
Schedule 1
Special Tax Allocation - Costs to be Allocated
Fiscal Year 2026-2027
Principal Payment 09/2026 120,000 $ Bond Service Funds Available 236,383 $ Interest Payment 09/2026 81,547 Proposed Special Tax Levy 342,955 Administration Costs (2026) 44,163 Allowance for Delinquencies (10,289) Interest Payment 03/2027 79,147
Principal Payment 09/2027 120,000
Interest Payment 09/2027 79,147
Administration Costs (2027) 45,046
Total Costs 569,050 $ Available Funds 569,050 $
Schedule 2
Proposed Special Tax Rates for Fiscal Year 2026-2027
(Special Tax A and Special Tax B)
Total Special
Residential Lot Size (sq ft) Special Tax A Special Tax B Tax Rate 1- 2,900 or Greater 3,706.56 $ 663.06 $ 4,369.62 $ 2- 2,700 to less than 2,900 3,582.72 663.06 4,245.78 3- 2,500 to less than 2,700 3,527.04 663.06 4,190.10 4- 2,300 to less than 2,500 3,382.08 663.06 4,045.14 5- 2,100 to less than 2,300 3,287.04 663.06 3,950.10 6- 1,900 to less than 2,100 3,159.36 663.06 3,822.42 7- 1,700 to less than 1,900 2,961.60 663.06 3,624.66 8- Less than 1,700 2,899.20 663.06 3,562.26 9- Non-Residential Property 26,572.80 - 26,572.80 Total Proposed Levy 342,955 $ 67,632 $ 410,587 $ 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
1- 2,900 or Greater - $ 4,369.62$ - $ 4,369.62$ 0% 2- 2,700 to less than 2,900 - 4,245.78 - 4,245.78 0% 3- 2,500 to less than 2,700 138,273 4,190.10 138,273 4,190.10 0% 4- 2,300 to less than 2,500 109,219 4,045.14 109,219 4,045.14 0% 5- 2,100 to less than 2,300 79,002 3,950.10 79,002 3,950.10 0% 6- 1,900 to less than 2,100 84,093 3,822.42 84,093 3,822.42 0% 7- 1,700 to less than 1,900 - 3,624.66 - 3,624.66 0% 8- Less than 1,700 - 3,562.26 - 3,562.26 0% 9- Non-Residential Property - 26,572.80 - 26,572.80 0% 410,587$ 410,587 $
Exhibit "B"
City of Fontana
Community Facilities District No. 86
Etiwanda Ridge
FY 2025 - 2026 FY 2026 - 2027
Total Special
Tax A and B
Percent Rate
Change
361
Schedule 1
Special Tax Allocation - Costs to be Allocated
Fiscal Year 2026-2027
Principal Payment 09/2026 115,000 $ Bond Service Funds Available 104,958 $ Interest Payment 09/2026 97,800 Proposed Special Tax Levy 521,961 Administration Costs (2026) 43,297 Allowance for Delinquencies (15,659) Interest Payment 03/2027 95,500
Principal Payment 09/2027 120,000
Interest Payment 09/2027 95,500
Administration Costs (2027) 44,163
Total Costs 611,261 $ Available Funds 611,261 $
Schedule 2
Proposed Special Tax Rates for Fiscal Year 2026-2027
(Special Tax A and Special Tax B)
Total Special
Residential Lot Size (sq ft) Special Tax A Special Tax B Tax Rate 1 – Detached - 2,550 or Greater 2,553.00$ 368.49 $ 2,921.49 $ 2 – Detached - 2,350 to <2,550 2,499.00 368.49 2,867.49 3 – Detached - 2,150 to <2,350 2,407.00 368.49 2,775.49 4 – Detached - 1,950 to <2,150 2,374.00 368.49 2,742.49 5 – Detached - 1,750 to <1,950 2,316.00 368.49 2,684.49 6 – Detached - Less than 1,750 2,260.00 368.49 2,628.49 7 – Attached - 1,750 or Greater 2,083.00 368.49 2,451.49 8 – Attached - 1,600 to <1,750 2,032.00 368.49 2,400.49 9 – Attached - 1,450 to <1,600 1,968.00 368.49 2,336.49 10 – Attached - Less than 1,450 1,854.00 368.49 2,222.49 11- Non-Residential Property 55,260.00 9,411.80 64,671.80 Total Proposed Levy 521,961 $ 88,806 $ 610,767 $ 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
1 – Detached - 2,550 or Greater - $ 2,873.43$ - $ 2,921.49$ 2% 2 – Detached - 2,350 to <2,550 76,125 2,819.43 77,422 2,867.49 2% 3 – Detached - 2,150 to <2,350 60,003 2,727.43 61,061 2,775.49 2% 4 – Detached - 1,950 to <2,150 129,333 2,694.43 131,640 2,742.49 2% 5 – Detached - 1,750 to <1,950 34,274 2,636.43 34,898 2,684.49 2% 6 – Detached - Less than 1,750 - 2,580.43 - 2,628.49 2% 7 – Attached - 1,750 or Greater - 2,403.43 - 2,451.49 2% 8 – Attached - 1,600 to <1,750 117,622 2,352.43 120,025 2,400.49 2% 9 – Attached - 1,450 to <1,600 114,422 2,288.43 116,825 2,336.49 2% 10 – Attached - Less than 1,450 67,407 2,174.43 68,897 2,222.49 2% 11- Non-Residential Property - 63,444.17 - 64,671.80 2% 599,185$ 610,767
Exhibit "B"
City of Fontana
Community Facilities District No. 87
El Paseo
FY 2025 - 2026 FY 2026 - 2027
Total Special
Tax A and B
Percent Rate
Change
362
Schedule 1
Special Tax Allocation - Costs to be Allocated
Fiscal Year 2026-2027
Principal Payment 09/2026 145,000 $ Bond Service Funds Available 281,457 $ Interest Payment 09/2026 119,600 Proposed Special Tax Levy 468,045 Administration Costs (2026) 43,297 Allowance for Delinquencies (14,041) Interest Payment 03/2027 116,700
Principal Payment 09/2027 150,000
Interest Payment 09/2027 116,700
Administration Costs (2027) 44,163
Total Costs 735,461 $ Available Funds 735,461 $
Schedule 2
Proposed Special Tax Rates for Fiscal Year 2026-2027
(Special Tax A and Special Tax B)
Total Special
Residential Lot Size (sq ft) Special Tax A Special Tax B Tax Rate 1 – 3,000 or Greater 2,894.00 $ 635.00 $ 3,529.00 $ 2 – 2,800 to less than 3,000 2,814.00 635.00 3,449.00 3 – 2,600 to less than 2,800 2,755.00 635.00 3,390.00 4 – 2,400 to less than 2,600 2,657.00 635.00 3,292.00 5 – 2,200 to less than 2,400 2,562.00 635.00 3,197.00 6 – 2,000 to less than 2,200 2,419.00 635.00 3,054.00 7 – Less than 2,000 2,368.00 635.00 3,003.00 8 – Non-Residential Property 26,060.00 6,140.00 32,200.00 Total Proposed Levy 468,045 $ 113,665 $ 581,710 $ 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
1 – 3,000 or Greater - $ 3,529.00$ - $ 3,529.00$ 0% 2 – 2,800 to less than 3,000 117,266 3,449.00 117,266 3,449.00 0% 3 – 2,600 to less than 2,800 111,870 3,390.00 111,870 3,390.00 0% 4 – 2,400 to less than 2,600 82,300 3,292.00 82,300 3,292.00 0% 5 – 2,200 to less than 2,400 102,304 3,197.00 102,304 3,197.00 0% 6 – 2,000 to less than 2,200 167,970 3,054.00 167,970 3,054.00 0% 7 – Less than 2,000 - 3,003.00 - 3,003.00 0% 8 – Non-Residential Property - 32,200.00 - 32,200.00 0% 581,710$ 581,710 $
Total Special
Tax A and B
Percent Rate
Change
Exhibit "B"
City of Fontana
Community Facilities District No. 88
Sierra Crest II
FY 2025 - 2026 FY 2026 - 2027
363
Schedule 1
Special Tax Allocation - Costs to be Allocated
Fiscal Year 2026-2027
Principal Payment 09/2026 125,000 $ Bond Service Funds Available 249,712 $ Interest Payment 09/2026 101,600 Proposed Special Tax Levy 406,493 Administration Costs (2026) 44,163 Allowance for Delinquencies (12,195) Interest Payment 03/2027 99,100
Principal Payment 09/2027 130,000
Interest Payment 09/2027 99,100
Administration Costs (2027) 45,046
Total Costs 644,010 $ Available Funds 644,010 $
Schedule 2
Proposed Special Tax Rates for Fiscal Year 2026-2027
(Special Tax A and Special Tax B)
Total Special
Residential Lot Size (sq ft) Special Tax A Special Tax B Tax Rate 1 – 3,100 or Greater 4,185.00 $ 580.00 $ 4,765.00 $ 2 – 2,900 to less than 3,100 4,021.00 580.00 4,601.00 3 – 2,700 to less than 2,900 3,957.00 580.00 4,537.00 4 – 2,500 to less than 2,700 3,778.00 580.00 4,358.00 5 – 2,300 to less than 2,500 3,726.00 580.00 4,306.00 6 – 2,100 to less than 2,300 3,534.00 580.00 4,114.00 7 – 1,900 to less than 2,100 3,452.00 580.00 4,032.00 8 – Less than 1,900 3,296.00 580.00 3,876.00
9 – Non-Residential Property 22,904.00 3,470.00 26,374.00 Total Proposed Levy 406,493 $ 60,900 $ 467,393 $ Schedule 3
Comparison of Special Tax Levy and Rates by Fiscal Years Tax Classification
(Land Use) Special Tax Rate Special Tax Rate
1- 3,100 or Greater 142,950 $ 4,765.00 $ 142,950 $ 4,765.00 $ 0% 2- 2,900 to less than 3,100 - 4,601.00 - 4,601.00 0% 3- 2,700 to less than 2,900 131,573 4,537.00 131,573 4,537.00 0% 4- 2,500 to less than 2,700 - 4,358.00 - 4,358.00 0% 5- 2,300 to less than 2,500 116,262 4,306.00 116,262 4,306.00 0% 6- 2,100 to less than 2,300 - 4,114.00 - 4,114.00 0% 7- 1,900 to less than 2,100 76,608 4,032.00 76,608 4,032.00 0% 8- Less than 1,900 - 3,876.00 - 3,876.00 0% 9- Non-Residential Property - 26,374.00 - 26,374.00 0% 467,393$ 467,393 $
Exhibit "B"
City of Fontana
Community Facilities District No. 89
Belrose Tr. 18981
FY 2025 - 2026 FY 2026 - 2027
Total Special
Tax A and B
Percent Rate
Change
364
Schedule 1
Special Tax Allocation - Costs to be Allocated
Fiscal Year 2026-2027
Principal Payment 09/2026 470,000$ Bond Service Funds Available 837,470 $ Interest Payment 09/2026 410,000 Proposed Special Tax Levy 1,466,948 Administration Costs (2026) 44,163 Allowance for Delinquencies (44,008) Interest Payment 03/2027 400,600
Principal Payment 09/2027 490,000
Interest Payment 09/2027 400,600
Administration Costs (2027) 45,046
Total Costs 2,260,410$ Available Funds 2,260,410$ Schedule 2
Proposed Special Tax Rates for Fiscal Year 2026-2027
(Special Tax A and Special Tax B)
Total Special
Residential Lot Size (sq ft) Special Tax A Special Tax B Tax Rate 1 – Detached 4,001 or Greater 3,791.00$ 607.70 $ 4,398.70$ 2 – Detached 3,801 to <4,001 3,577.00 607.70 4,184.70 3 – Detached 3,601 to <3,801 3,467.00 607.70 4,074.70 4 – Detached 3,401 to <3,601 3,416.00 607.70 4,023.70 5 – Detached 3,201 to <3,401 3,108.00 607.70 3,715.70 6 – Detached 3,001 to <3,201 3,080.00 607.70 3,687.70 7 – Detached 2,801 to <3,001 2,894.00 607.70 3,501.70 8 – Detached 2,601 to <2,801 2,880.00 607.70 3,487.70 9 – Detached 2,401 to <2,601 2,758.00 607.70 3,365.70 10 – Detached 2,201 to <2,401 2,507.00 607.70 3,114.70 11 – Detached 2,001 to <2,201 2,477.00 607.70 3,084.70 12 – Detached 1,801 to <2,001 2,446.00 607.70 3,053.70 13 – Detached 1,601 to <1,801 2,327.00 607.70 2,934.70 14 – Detached 1,401 to <1,601 2,185.00 607.70 2,792.70 15 – Detached Less than 1,401 2,163.00 607.70 2,770.70 16 – Attached 1,801 or Greater 2,320.00 581.95 2,901.95 17 – Attached 1,601 to <1,801 2,193.00 581.95 2,774.95 18 – Attached 1,401 to <1,601 2,052.00 581.95 2,633.95 19 – Attached 1,201 to <1,401 1,759.00 581.95 2,340.95 20 – Attached 1,001 to <1,201 1,609.00 581.95 2,190.95 21 – Attached Less than 1,001 1,506.00 581.95 2,087.95 22 - Non-Residential 26,240.00 6,427.20 32,667.20 Undeveloped Property - - - Total Proposed Levy 1,466,948$ 362,601 $ 1,829,549$ Exhibit "B"
City of Fontana
Community Facilities District No. 90
Summit @ Rosena Phase 1
365
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 – Detached 4,001 or Greater 39,588$ 4,398.70$ 39,588 $ 4,398.70$ 0% 2 – Detached 3,801 to <4,001 - 4,184.70 - 4,184.70 0% 3 – Detached 3,601 to <3,801 - 4,074.70 - 4,074.70 0% 4 – Detached 3,401 to <3,601 40,237 4,023.70 40,237 4,023.70 0% 5 – Detached 3,201 to <3,401 92,893 3,715.70 92,893 3,715.70 0% 6 – Detached 3,001 to <3,201 73,754 3,687.70 73,754 3,687.70 0% 7 – Detached 2,801 to <3,001 164,580 3,501.70 164,580 3,501.70 0% 8 – Detached 2,601 to <2,801 45,340 3,487.70 45,340 3,487.70 0% 9 – Detached 2,401 to <2,601 238,965 3,365.70 238,965 3,365.70 0% 10 – Detached 2,201 to <2,401 109,015 3,114.70 109,015 3,114.70 0% 11 – Detached 2,001 to <2,201 141,896 3,084.70 141,896 3,084.70 0% 12 – Detached 1,801 to <2,001 195,437 3,053.70 195,437 3,053.70 0% 13 – Detached 1,601 to <1,801 82,172 2,934.70 82,172 2,934.70 0% 14 – Detached 1,401 to <1,601 50,269 2,792.70 50,269 2,792.70 0% 15 – Detached Less than 1,401 - 2,770.70 - 2,770.70 0% 16 – Attached 1,801 or Greater 52,235 2,901.95 52,235 2,901.95 0% 17 – Attached 1,601 to <1,801 155,397 2,774.95 155,397 2,774.95 0% 18 – Attached 1,401 to <1,601 94,822 2,633.95 94,822 2,633.95 0% 19 – Attached 1,201 to <1,401 215,367 2,340.95 215,367 2,340.95 0% 20 – Attached 1,001 to <1,201 - 2,190.95 - 2,190.95 0% 21 – Attached Less than 1,001 37,583 2,087.95 37,583 2,087.95 0% 22 - Non-Residential - 32,667.20 - 32,667.20 0% Undeveloped Property - - - - 1,829,549$ 1,829,549$
Community Facilities District No. 90
Summit @ Rosena Phase 1
FY 2025 - 2026 FY 2026 - 2027
Exhibit "B"
City of Fontana
366
Schedule 1
Special Tax Allocation - Costs to be Allocated
Fiscal Year 2026-2027
Principal Payment 09/2026 175,000$ Bond Service Funds Available 378,360 $ Interest Payment 09/2026 196,853 Proposed Special Tax Levy 672,844 Administration Costs (2026) 44,163 Allowance for Delinquencies (20,185) Interest Payment 03/2027 192,478
Principal Payment 09/2027 185,000
Interest Payment 09/2027 192,478
Administration Costs (2027) 45,046
Total Costs 1,031,019$ Available Funds 1,031,019$
Schedule 2
Proposed Special Tax Rates for Fiscal Year 2026-2027
(Special Tax A and Special Tax B)
Total Special
Residential Lot Size (sq ft) Special Tax A Special Tax B Tax Rate 1 – Detached 4,001 or Greater 3,791.00$ 668.47 $ 4,459.47$ 2 – Detached 3,801 to <4,001 3,577.00 668.47 4,245.47 3 – Detached 3,601 to <3,801 3,467.00 668.47 4,135.47 4 – Detached 3,401 to <3,601 3,416.00 668.47 4,084.47 5 – Detached 3,201 to <3,401 3,108.00 668.47 3,776.47 6 – Detached 3,001 to <3,201 3,080.00 668.47 3,748.47 7 – Detached 2,801 to <3,001 3,035.00 668.47 3,703.47 8 – Detached 2,601 to <2,801 2,880.00 668.47 3,548.47 9 – Detached 2,401 to <2,601 2,758.00 668.47 3,426.47 10 – Detached 2,201 to <2,401 2,669.00 668.47 3,337.47 11 – Detached 2,001 to <2,201 2,661.00 668.47 3,329.47 12 – Detached 1,801 to <2,001 2,446.00 668.47 3,114.47 13 – Detached 1,601 to <1,801 2,327.00 668.47 2,995.47 14 – Detached 1,401 to <1,601 2,185.00 668.47 2,853.47 15 – Detached Less than 1,401 2,163.00 668.47 2,831.47 16 – Attached 1,801 or Greater 2,320.00 640.15 2,960.15 17 – Attached 1,601 to <1,801 2,193.00 640.15 2,833.15 18 – Attached 1,401 to <1,601 2,059.00 640.15 2,699.15 19 – Attached 1,201 to <1,401 1,759.00 640.15 2,399.15 20 – Attached 1,001 to <1,201 1,609.00 640.15 2,249.15 21 – Attached Less than 1,001 1,506.00 640.15 2,146.15 22 - Non-Residential 24,510.00 7,069.92 31,579.92 Total Proposed Levy 672,844 $ 183,773$ 856,617$ Exhibit "B"
City of Fontana
Community Facilities District No. 95
Summit @ Rosena Phase 2
367
Exhibit "B"
City of Fontana
Community Facilities District No. 95
Summit @ Rosena Phase 2
Schedule 3
Comparison of Special Tax Levy and Rates by Fiscal Years Tax Classification
(Land Use) Special Tax Rate Special Tax Rate
1 – Detached 4,001 or Greater 62,433$ 4,459 $ 62,433$ 4,459 $ 0% 2 – Detached 3,801 to <4,001 - 4,245 - 4,245 0% 3 – Detached 3,601 to <3,801 - 4,135 - 4,135 0% 4 – Detached 3,401 to <3,601 28,591 4,084 28,591 4,084 0% 5 – Detached 3,201 to <3,401 86,859 3,776 86,859 3,776 0% 6 – Detached 3,001 to <3,201 44,982 3,748 44,982 3,748 0% 7 – Detached 2,801 to <3,001 44,442 3,703 44,442 3,703 0% 8 – Detached 2,601 to <2,801 42,582 3,548 42,582 3,548 0% 9 – Detached 2,401 to <2,601 - 3,426 - 3,426 0% 10 – Detached 2,201 to <2,401 - 3,337 - 3,337 0% 11 – Detached 2,001 to <2,201 39,954 3,329 39,954 3,329 0% 12 – Detached 1,801 to <2,001 68,518 3,114 68,518 3,114 0% 13 – Detached 1,601 to <1,801 89,864 2,995 89,864 2,995 0% 14 – Detached 1,401 to <1,601 45,656 2,853 45,656 2,853 0% 15 – Detached Less than 1,401 - 2,831 - 2,831 0% 16 – Attached 1,801 or Greater 59,203 2,960 59,203 2,960 0% 17 – Attached 1,601 to <1,801 56,663 2,833 56,663 2,833 0% 18 – Attached 1,401 to <1,601 - 2,699 - 2,699 0% 19 – Attached 1,201 to <1,401 143,949 2,399 143,949 2,399 0% 20 – Attached 1,001 to <1,201 - 2,249 - 2,249 0% 21 – Attached Less than 1,001 42,923 2,146 42,923 2,146 0% 22 - Non-Residential - 31,580 - 31,580 0% 856,617$ 856,617$
FY 2025 - 2026 FY 2026 - 2027
Total Special
Tax A and B
Percent Rate
Change
368
Schedule 1
Special Tax Allocation - Costs to be Allocated
Fiscal Year 2026-2027
Principal Payment 09/2026 85,000$ Bond Service Funds Available 216,568$ Interest Payment 09/2026 111,625 Proposed Special Tax Levy 384,661 Administration Costs (2026) 41,616 Allowance for Delinquencies (11,540) Interest Payment 03/2027 109,500
Principal Payment 09/2027 90,000
Interest Payment 09/2027 109,500
Administration Costs (2027) 42,448
Total Costs 589,689$ Available Funds 589,689$
Schedule 2
Comparison of Special Tax Levy and Rates by Fiscal Years Tax Classification
(Land Use) Special Tax Rate Special Tax Rate
1 – Detached 2,000 or Greater 63,644$ 2,273.00$ 63,644 $ 2,273.00$ 0% 2 – Detached 1,850 to <2,000 84,740 2,230.00 84,740 2,230.00 0% 3 – Detached 1,700 to <1,850 61,236 2,187.00 61,236 2,187.00 0% 4 – Detached Less than 1,700 - 2,151.00 - 2,151.00 0% 5 – Attached 1,850 or Greater 68,324 2,204.00 68,324 2,204.00 0% 6 – Attached 1,700 to <1,850 38,960 1,948.00 38,960 1,948.00 0% 7 – Attached 1,550 to <1,700 16,425 1,825.00 16,425 1,825.00 0% 8 – Attached 1,400 to <1,550 - 1,552.00 - 1,552.00 0% 9 – Attached 1,250 to <1,400 29,678 1,349.00 29,678 1,349.00 0% 10 – Attached Less than 1,250 21,654 1,203.00 21,654 1,203.00 0% 11 - Non-Residential - 67,080.00 - 67,080.00 0% 384,661$ 384,661$
Exhibit "B"
City of Fontana
Community Facilities District No. 99
The Retreat
FY 2025 - 2026 FY 2026 - 2027 Percent Rate
Change
369
Schedule 1
Special Tax Allocation - Costs to be Allocated
Fiscal Year 2026-2027
Principal Payment 09/2026 90,000$ Bond Service Funds Available 236,922 $ Interest Payment 09/2026 133,588 Proposed Special Tax Levy 439,955 Administration Costs (2026) 40,800 Allowance for Delinquencies (13,199) Interest Payment 03/2027 131,338
Principal Payment 09/2027 95,000
Interest Payment 09/2027 131,338
Administration Costs (2027) 41,616
Total Costs 663,679$ Available Funds 663,679$
Schedule 2
Proposed Special Tax Rates for Fiscal Year 2026-2027
(Special Tax A and Special Tax B)
Tax Classification Total Special
(Land Use) Special Tax A Special Tax B Tax Rate
1 – Alley Load Product 2,348.00$ 430.00 $ 2,778.00$ 2 – Cluster Product 2,229.00 430.00 2,659.00 3 – Non-Residential Property 31,660.00 5,980.00 37,640.00 Undeveloped Property - - - Total Proposed Levy 439,955 $ 82,990 $ 522,945$ Schedule 3
Comparison of Special Tax Levy and Rates by Fiscal Years Tax Classification
(Land Use) Special Tax Rate Special Tax Rate
1 – Alley Load Product 227,796$ 2,778.00$ 227,796$ 2,778.00$ 0% 2 – Cluster Product 295,149 2,659.00 295,149 2,659.00 0% 3 – Non-Residential Property - 37,640.00 - 37,640.00 0% Undeveloped Property - - - - 0% 522,945$ 522,945$
Exhibit "B"
City of Fontana
Community Facilities District No. 100
Victoria
FY 2025 - 2026 FY 2026 - 2027
Total Special
Tax A and B
Percent Rate
Change
370
Schedule 1
Special Tax Allocation - Costs to be Allocated
Fiscal Year 2026-2027
Principal Payment 09/2026 135,000$ Bond Service Funds Available 295,358 $ Interest Payment 09/2026 151,013 Proposed Special Tax Levy 527,500 Administration Costs (2026) 42,448 Allowance for Delinquencies (15,825) Interest Payment 03/2027 147,638
Principal Payment 09/2027 140,000
Interest Payment 09/2027 147,638
Administration Costs (2027) 43,297
Total Costs 807,033$ Available Funds 807,033$
Schedule 2
Proposed Special Tax Rates for Fiscal Year 2026-2027
(Special Tax A and Special Tax B)
Total Special
Residential Lot Size (sq ft) Special Tax A Special Tax B Tax Rate 1 – 2,700 or Greater 3,618.00 $ 590.00 $ 4,208.00$ 2 – 2,550 to less than 2,700 3,547.00 590.00 4,137.00 3 – 2,400 to less than 2,550 3,501.00 590.00 4,091.00 4 – 2,250 to less than 2,400 3,434.00 590.00 4,024.00 5 – 2,100 to less than 2,250 3,367.00 590.00 3,957.00 6 – 1,950 to less than 2,100 3,276.00 590.00 3,866.00 7 – 1,800 to less than 1,950 3,185.00 590.00 3,775.00 8 – 1,650 to less than 1,800 3,099.00 590.00 3,689.00 9 – 1,500 to less than 1,650 3,013.00 590.00 3,603.00 10 – Less than 1,500 2,984.00 590.00 3,574.00 11 – Non-Residential Property 25,180.00 4,420.00 29,600.00 Total Proposed Levy 527,500 $ 92,040 $ 619,540$ Schedule 3
Comparison of Special Tax Levy and Rates by Fiscal Years Tax Classification
(Land Use) Special Tax Rate Special Tax Rate
1 – 2,700 or Greater 84,160 $ 4,208.00$ 84,160 $ 4,208.00$ 0% 2 – 2,550 to less than 2,700 140,658 4,137.00 140,658 4,137.00 0% 3 – 2,400 to less than 2,550 110,457 4,091.00 110,457 4,091.00 0% 4 – 2,250 to less than 2,400 - 4,024.00 - 4,024.00 0% 5 – 2,100 to less than 2,250 110,796 3,957.00 110,796 3,957.00 0% 6 – 1,950 to less than 2,100 - 3,866.00 - 3,866.00 0% 7 – 1,800 to less than 1,950 90,600 3,775.00 90,600 3,775.00 0% 8 – 1,650 to less than 1,800 - 3,689.00 - 3,689.00 0% 9 – 1,500 to less than 1,650 82,869 3,603.00 82,869 3,603.00 0% 10 – Less than 1,500 - 3,574.00 - 3,574.00 0% 11 – Non-Residential Property - 29,600.00 - 29,600.00 0% Undeveloped Property - - - - 619,540$ 619,540$
Exhibit "B"
City of Fontana
Community Facilities District No. 106
Mountainview
FY 2025 - 2026 FY 2026 - 2027
Total Special
Tax A and B
Percent Rate
Change
371
Schedule 1
Special Tax Allocation - Costs to be Allocated
Fiscal Year 2026-2027
Principal Payment 09/2026 65,000$ Bond Service Funds Available185,035$ Interest Payment 09/2026 89,000 Proposed Special Tax Levy 300,135 Administration Costs (2026) 40,800 Allowance for Delinquencies (9,004) Interest Payment 03/2027 87,375
Principal Payment 09/2027 65,000
Interest Payment 09/2027 87,375
Administration Costs (2027) 41,616
Total Costs 476,166$ Available Funds 476,166$
Schedule 2
Proposed Special Tax Rates for Fiscal Year 2026-2027
(Special Tax A and Special Tax B)
Total Special
Residential Floor Area (sq ft) Special Tax A Special Tax B Tax Rate 1 – 2,150 or Greater 3,002.00 $ 428.95 $ 3,430.95$ 2 – 2,000 to less than 2,150 2,974.00 428.95 3,402.95 3 – 1,850 to less than 2,000 2,882.00 428.95 3,310.95 4 – 1,700 to less than 1,850 2,834.00 428.95 3,262.95 5 – 1,550 to less than 1,700 2,731.00 428.95 3,159.95 6 – 1,400 to less than 1,550 2,427.00 428.95 2,855.95 7 – Less than 1,400 2,339.00 428.95 2,767.95 8 – Non-Residential Property 89,796.00 13,731.00 103,527.00 Undeveloped Property - - - Total Proposed Levy 300,135 $ 45,898 $ 346,033$ Schedule 3
Comparison of Special Tax Levy and Rates by Fiscal Years Tax Classification
(Land Use) Special Tax Rate Special Tax Rate
1 – 2,150 or Greater - $ 3,375.00$ - $ 3,430.95$ 2% 2 – 2,000 to less than 2,150 56,899 3,347.00 57,850 3,402.95 2% 3 – 1,850 to less than 2,000 139,965 3,255.00 142,371 3,310.95 2% 4 – 1,700 to less than 1,850 57,726 3,207.00 58,733 3,262.95 2% 5 – 1,550 to less than 1,700 43,456 3,104.00 44,239 3,159.95 2% 6 – 1,400 to less than 1,550 42,000 2,800.00 42,839 2,855.95 2% 7 – Less than 1,400 - 2,712.00 - 2,767.95 2% 8 – Non-Residential Property - 101,736.00 - 103,527.00 2% Undeveloped Property - - - - 340,046$ 346,033$
Exhibit "B"
City of Fontana
Community Facilities District No. 107
Highland
FY 2025 - 2026 FY 2026 - 2027
Total Special
Tax A and B
Percent Rate
Change
372
Schedule 1
Special Tax Allocation - Costs to be Allocated
Fiscal Year 2026-2027
Principal Payment 09/2026 585,000$ Bond Service Funds Available 1,526,804 $ Interest Payment 09/2026 896,750 Proposed Special Tax Levy 2,491,353 Administration Costs (2026) 40,800 Allowance for Delinquencies (74,741) Interest Payment 03/2027 882,125
Principal Payment 09/2027 615,000
Interest Payment 09/2027 882,125
Administration Costs (2027) 41,616
Total Costs 3,943,416$ Available Funds 3,943,416$
Schedule 2
Proposed Special Tax Rates for Fiscal Year 2026-2027
(Special Tax A and Special Tax B)
Total Special
Residential Floor Area (sq ft) Special Tax A Special Tax B [1] Tax Rate 1 – Detached 4,400 or Greater 8,186.00$ 734.83 $ 8,920.83$ 2 – Detached 4,200 to <4,400 7,879.00 734.83 8,613.83 3 – Detached 4,000 to <4,200 7,736.00 734.83 8,470.83 4 – Detached 3,800 to <4,000 7,592.00 734.83 8,326.83 5 – Detached 3,600 to <3,800 7,238.00 734.83 7,972.83 6 – Detached 3,400 to <3,600 6,905.00 734.83 7,639.83 7 – Detached 3,200 to <3,400 6,551.00 734.83 7,285.83 8 – Detached 3,000 to <3,200 6,240.00 734.83 6,974.83 9 – Detached 2,800 to <3,000 6,103.00 734.83 6,837.83 10 – Detached 2,600 to <2,800 5,873.00 734.83 6,607.83 11 – Detached 2,400 to <2,600 5,666.00 734.83 6,400.83 12 – Detached 2,200 to <2,400 5,349.00 734.83 6,083.83 13 – Detached 2,000 to <2,200 5,118.00 734.83 5,852.83 14 – Detached Less than 2,000 4,876.00 734.83 5,610.83 15 – Attached 2,000 or Greater 4,074.00 718.00 4,792.00 16 – Attached 1,800 to <2,000 4,025.00 718.00 4,743.00 17 – Attached 1,600 to <1,800 3,762.00 718.00 4,480.00 18 – Attached 1,400 to <1,600 3,627.00 718.00 4,345.00 19 – Attached 1,200 to <1,400 3,445.00 718.00 4,163.00 20 – Attached Less than 1,200 3,320.00 718.00 4,038.00 21 – Non-Residential Property 36,640.00 4,880.00 41,520.00 Undeveloped Property - P.A. 1 - 734.83 734.83 Undeveloped Property - P.A. 4 - 718.00 718.00 Total Proposed Levy 2,491,353$ 353,570 $ 2,844,923$ [1] Based on weighted average for detached units permitted through May 1, 2026. Detached units in Planning Area 3 are subject to a lower Services Special Tax.

Exhibit "B"
City of Fontana
Community Facilities District No. 109
Narra Hills
373
Exhibit "B"
City of Fontana
Community Facilities District No. 109
Narra Hills
Schedule 3
Comparison of Special Tax Levy and Rates by Fiscal Years Tax Classification
(Land Use) Special Tax Rate Special Tax Rate
1 – Detached 4,400 or Greater -$ 8,920.83$ - $ 8,920.83$ 0% 2 – Detached 4,200 to <4,400 146,435 8,613.83 146,435 8,613.83 0% 3 – Detached 4,000 to <4,200 - 8,470.83 - 8,470.83 0% 4 – Detached 3,800 to <4,000 149,883 8,326.83 149,883 8,326.83 0% 5 – Detached 3,600 to <3,800 207,294 7,972.83 207,294 7,972.83 0% 6 – Detached 3,400 to <3,600 - 7,639.83 - 7,639.83 0% 7 – Detached 3,200 to <3,400 189,432 7,285.83 189,432 7,285.83 0% 8 – Detached 3,000 to <3,200 551,011 6,974.83 551,011 6,974.83 0% 9 – Detached 2,800 to <3,000 13,676 6,837.83 13,676 6,837.83 0% 10 – Detached 2,600 to <2,800 171,804 6,607.83 171,804 6,607.83 0% 11 – Detached 2,400 to <2,600 198,426 6,400.83 198,426 6,400.83 0% 12 – Detached 2,200 to <2,400 279,856 6,083.83 279,856 6,083.83 0% 13 – Detached 2,000 to <2,200 374,581 5,852.83 374,581 5,852.83 0% 14 – Detached Less than 2,000 - 5,610.83 - 5,610.83 0% 15 – Attached 2,000 or Greater - 4,792.00 - 4,792.00 0% 16 – Attached 1,800 to <2,000 - 4,743.00 - 4,743.00 0% 17 – Attached 1,600 to <1,800 250,880 4,480.00 250,880 4,480.00 0% 18 – Attached 1,400 to <1,600 243,320 4,345.00 243,320 4,345.00 0% 19 – Attached 1,200 to <1,400 49,956 4,163.00 49,956 4,163.00 0% 20 – Attached Less than 1,200 - 4,038.00 - 4,038.00 0% 21 – Non-Residential Property - 41,520.00 - 41,520.00 0% Undeveloped Property - P.A. 1 18,371 734.83 18,371 734.83 Undeveloped Property - P.A. 4 - 718.00 - 718.00 2,844,923$ 2,844,923$
FY 2025 - 2026 FY 2026 - 2027
Total Special
Tax A and B
Percent Rate
Change
374
Schedule 1
Special Tax Allocation - Costs to be Allocated
Fiscal Year 2026-2027
Principal Payment 09/2026 130,000$ Bond Service Funds Available 322,609 $ Interest Payment 09/2026 186,750 Proposed Special Tax Levy 596,451 Administration Costs (2026) 40,800 Allowance for Delinquencies (17,894) Interest Payment 03/2027 183,500
Principal Payment 09/2027 135,000
Interest Payment 09/2027 183,500
Administration Costs (2027) 41,616
Total Costs 901,166$ Available Funds 901,166$
Schedule 2
Proposed Special Tax Rates for Fiscal Year 2026-2027
(Special Tax A and Special Tax B)
Total Special
Residential Floor Area (sq ft) Special Tax A Special Tax B Tax Rate 1 – 2,250 or Greater 3,258.00 $ 420.90 $ 3,678.90$ 2 – 2,050 to less than 2,250 3,218.00 420.90 3,638.90 3 – 1,850 to less than 2,050 3,031.00 420.90 3,451.90 4 – 1,650 to less than 1,850 2,940.00 420.90 3,360.90 5 – Less than 1,650 2,907.00 420.90 3,327.90 6 – Non-Residential Property 51,640.00 7,210.50 58,850.50 Undeveloped Property - - - Total Proposed Levy 596,451 $ 83,338 $ 679,789$ Schedule 3
Comparison of Special Tax Levy and Rates by Fiscal Years Tax Classification
(Land Use) Special Tax Rate Special Tax Rate
1 – 2,250 or Greater - $ 3,624.00$ - $ 3,678.90$ 2% 2 – 2,050 to less than 2,250 96,768 3,584.00 98,250 3,638.90 2% 3 – 1,850 to less than 2,050 254,775 3,397.00 258,893 3,451.90 2% 4 – 1,650 to less than 1,850 317,376 3,306.00 322,646 3,360.90 2% 5 – Less than 1,650 - 3,273.00 - 3,327.90 2% 6 – Non-Residential Property - 57,910.00 - 58,850.50 2% Undeveloped Property - - - - 0% 668,919$ 679,789$
Exhibit "B"
City of Fontana
Community Facilities District No. 111
Monterado
FY 2025 - 2026 FY 2026 - 2027
Total Special
Tax A and B
Percent Rate
Change
375
Schedule 1
Special Tax Allocation - Costs to be Allocated
Fiscal Year 2026-2027
Principal Payment 09/2026 490,000$ Bond Service Funds Available 1,146,417 $ Interest Payment 09/2026 752,250 Proposed Special Tax Levy 2,240,463 Administration Costs (2026) 40,800 Allowance for Delinquencies (67,214) Interest Payment 03/2027 740,000
Principal Payment 09/2027 515,000
Interest Payment 09/2027 740,000
Administration Costs (2027) 41,616
Total Costs 3,319,666$ Available Funds 3,319,666$
Schedule 2
Proposed Special Tax Rates for Fiscal Year 2026-2027
(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$ 675.65 $ 6,301.65$ 2 – Two Story 3,200 to <3,400 5,417.00 675.65 6,092.65
3 – Two Story 3,000 to <3,200 5,208.00 675.65 5,883.65
4 – Two Story 2,800 to <3,000 5,007.00 675.65 5,682.65
5 – Two Story 2,600 to <2,800 4,883.00 675.65 5,558.65
6 – Two Story 2,400 to <2,600 4,381.00 675.65 5,056.65
7 – Two Story 2,200 to <2,400 4,164.00 675.65 4,839.65
8 – Two Story Less than 2,200 3,947.00 675.65 4,622.65
9 – One Story 2,000 or Greater 4,829.00 675.65 5,504.65 10 – One Story Less than 2,000 4,613.00 675.65 5,288.65 11 – 1,900 or Greater 3,845.00 645.15 4,490.15
12 – 1,700 to <1,900 3,414.00 645.15 4,059.15
13 – 1,500 to <1,700 2,953.00 645.15 3,598.15
14 – 1,300 to <1,500 2,768.00 645.15 3,413.15
15 – Less than 1,300 2,583.00 645.15 3,228.15
16 – Non-Residential Property 55,240.00 6,545.34 61,785.34 17 – Non-Residential Property 50,260.00 6,545.34 56,805.34 18 – Non-Residential Property 63,050.00 6,545.34 69,595.34 19 – Non-Residential Property 40,030.00 6,545.34 46,575.34 Undeveloped Property - P.A. 5, 6 - - - Undeveloped Property - P.A. 7, 8, 9, 10 - - - Total Proposed Levy 2,240,463$ 350,268 $ 2,590,731$ Exhibit "B"
City of Fontana
Community Facilities District No. 112
The Gardens Phase One
376
Exhibit "B"
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
(Land Use) Special Tax Rate Special Tax Rate
1 – Two Story 3,400 or Greater -$ 6,213.52$ - $ 6,301.65$ 1% 2 – Two Story 3,200 to <3,400 276,208 6,004.52 280,262 6,092.65 1% 3 – Two Story 3,000 to <3,200 197,048 5,795.52 200,044 5,883.65 2% 4 – Two Story 2,800 to <3,000 380,427 5,594.52 386,420 5,682.65 2% 5 – Two Story 2,600 to <2,800 191,468 5,470.52 194,553 5,558.65 2% 6 – Two Story 2,400 to <2,600 308,048 4,968.52 313,512 5,056.65 2% 7 – Two Story 2,200 to <2,400 342,109 4,751.52 348,455 4,839.65 2% 8 – Two Story Less than 2,200 - 4,534.52 - 4,622.65 2% 9 – One Story 2,000 or Greater 97,497 5,416.52 99,084 5,504.65 2% 10 – One Story Less than 2,000 119,612 5,200.52 121,639 5,288.65 2% 11 – 1,900 or Greater 88,120 4,406.00 89,803 4,490.15 2% 12 – 1,700 to <1,900 210,675 3,975.00 215,135 4,059.15 2% 13 – 1,500 to <1,700 333,830 3,514.00 341,824 3,598.15 2% 14 – 1,300 to <1,500 - 3,329.00 - 3,413.15 3% 15 – Less than 1,300 - 3,144.00 - 3,228.15 3% 16 – Non-Residential Property - 60,931.60 - 61,785.34 1% 17 – Non-Residential Property - 55,951.60 - 56,805.34 2% 18 – Non-Residential Property - 68,741.60 - 69,595.34 1% 19 – Non-Residential Property - 45,721.60 - 46,575.34 2% Undeveloped Property - P.A. 5, 6 - - - - Undeveloped Property - P.A. 7, 8, 9, 10 - - - - 2,545,043$ 2,590,731$
FY 2025 - 2026 FY 2026 - 2027
Total Special
Tax A and B
Percent Rate
Change
377
Schedule 1
Special Tax Allocation - Costs to be Allocated
Fiscal Year 2026-2027
Pay As You Go Facilities 752,640$ Bond Service Funds Available - $ Administration Costs 40,800 Proposed Special Tax Levy 817,979 Allowance for Delinquencies (24,539)
Total Costs 793,440$ Available Funds 793,440$
Schedule 2
Proposed Special Tax Rates for Fiscal Year 2026-2027
(Special Tax A and Special Tax B)
Total Special
Residential Floor Area (sq ft) Special Tax A Special Tax B 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 - 580.00 580.00
Total Proposed Levy 817,979 $ 118,900$ 936,879$ Exhibit "B"
City of Fontana
Community Facilities District No. 113
The Gardens Phase Two
378
Exhibit "B"
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
(Land Use) Special Tax Rate Special Tax Rate
1 – 2,100 or Greater - $ 4,717.00$ - $ 4,717.00$ 0% 2 – 1,950 to <2,100 - 4,536.00 4,536 4,536.00 0% 3 – 1,800 to <1,950 - 4,355.00 20,615 4,355.00 0% 4 – 1,650 to <1,800 - 4,134.00 98,784 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 16,925 3,965.00 50,870 3,965.00 0% 10 – Less than 1,650 31,980 3,778.00 76,156 3,778.00 0% 11 – 2,225 or Greater - 5,184.00 - 5,184.00 0% 12 – 2,075 to <2,225 57,488 4,839.00 77,424 4,839.00 0% 13 – 1,925 to <2,075 280,222 4,494.00 341,544 4,494.00 0% 14 – 1,775 to <1,925 154,843 4,279.00 183,997 4,279.00 0% 15 – Less than 1,775 56,646 4,129.00 70,193 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 - - 12,760 580.00 100% 598,104$ 936,879$
Total Special
Tax A and B
Percent Rate
Change
FY 2025 - 2026 FY 2026 - 2027
379
Schedule 1
Special Tax Allocation - Costs to be Allocated
Fiscal Year 2026-2027
Pay As You Go Facilities 108,224$ Bond Service Funds Available - $ Administration Costs 20,000 Proposed Special Tax Levy 132,190 Allowance for Delinquencies (3,966)
Total Costs 128,224$ Available Funds 128,224$
Schedule 2
Proposed Special Tax Rates for Fiscal Year 2026-2027
(Special Tax A and Special Tax B)
Total Special
Residential Floor Area (sq ft) Special Tax A Special Tax B [1] Tax Rate 1 – 2,175 or Greater 3,706.00 $ 1,080.45$ 4,786.45$ 2 – 2,025 to less than 2,175 3,435.00 1,080.45 4,515.45 3 – 1,875 to less than 2,025 3,382.00 1,080.45 4,462.45 4 – 1,725 to less than 1,875 3,184.00 1,080.45 4,264.45 5 – Less than 1,725 3,107.00 1,080.45 4,187.45 6 – Non-Residential Property 42,665.00 13,765.00 56,430.00 Undeveloped Property - - - Total Proposed Levy 132,190 $ - $ 132,190$ Schedule 3
Comparison of Special Tax Levy and Rates by Fiscal Years Tax Classification
(Land Use) Special Tax Rate Special Tax Rate
1 – 2,175 or Greater - $ 4,786.45$ 22,236 $ 4,786.45$ 0% 2 – 2,025 to less than 2,175 - 4,515.45 41,220 4,515.45 0% 3 – 1,875 to less than 2,025 - 4,462.45 37,202 4,462.45 0% 4 – 1,725 to less than 1,875 - 4,264.45 19,104 4,264.45 0% 5 – Less than 1,725 - 4,187.45 12,428 4,187.45 0% 6 – Non-Residential Property - 56,430.00 - 56,430.00 0% Undeveloped Property - - - - 0% -$ 132,190$
Exhibit "B"
City of Fontana
Community Facilities District No. 117
Southridge
FY 2025 - 2026 FY 2026 - 2027
Total Special
Tax A and B
Percent Rate
Change
[1] Based on Fiscal Year 2026-2027 Maximum Services Special Tax is $1,080.45 per residential unit. No Final Residential Subdivision has been recorded to date. As a result, Special Tax B shall not be levied for Fiscal Year 2026-2027. 380
City of Fontana
Action Report
City Council Meeting
8437 Sierra Avenue
Fontana, CA 92335
File #: 26-1082 Agenda Date: 6/23/2026
Agenda #: Q. Category: Consent Calendar
FROM:

Engineering
SUBJECT:

Amendment No. 9 to the Waste Disposal Agreement with the County of San Bernardino RECOMMENDATION:

Approve Amendment No. 9 to the Waste Disposal Agreement (WDA) with the County of San Bernardino
COUNCIL GOALS:
· Concentrate on Inter-governmental relations by working cooperatively with neighboring jurisdictions.
· Concentrate on Inter-governmental relations by establishing partnerships and positive working relationships with other public agencies providing services to residents and local businesses.

DISCUSSION:

The City, along with 15 other cities, entered into the Waste Disposal Agreement (WDA) with the County in 1998. The Agreement commits the City to deliver municipal solid waste generated within its boundaries to the County Landfill System. In return for the City's commitment, the County provides a stable disposal rate for the term of the Agreement.

The current Agreement expires on June 30, 2026. The County is proposing Amendment No. 9 to extend the Agreement through June 30, 2035, and revise the disposal rate structure. Both the City and County recognize that the WDA better serves the public health, safety, and welfare by providing greater disposal rate stability, more predictable and reliable long-term solid waste disposal service, and the continuation of sound environmental management.

The proposed amendment provides the following changes to the WDA:
· Extends the term of the Agreement nine (9) years through June 30, 2035 · Establishes the WDA Contract Rate at 83 percent of the County's posted gate rate effective July 1, 2026, and each July 1 thereafter during the term of the Agreement. · Eliminates the annual adjustment provision previously included in the Agreement · Removes the City's convenience termination option for the remainder of the Agreement term.

Rate:

Effective July 1, 2026, the WDA Contract Rate will be established at 83 percent of the County's posted gate rate. Based on the County's Fiscal Year 2026-27 posted gate rate of $49.49 per ton City of Fontana Printed on 6/15/2026Page 1 of 2
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File #: 26-1082 Agenda Date: 6/23/2026
Agenda #: Q. Category: Consent Calendar
(exclusive of the $12.00 County Disposal System Development Program fee), the resulting WDA Contract Rate will be $41.08 per ton. This rate structure provides a predictable methodology for future disposal costs while maintaining a discounted rate for participating WDA member agencies.

Approval of Amendment No. 9 will allow the City to continue participating in the County's landfill system under the revised rate structure and extended term.

FISCAL IMPACT:

Approval of Amendment No. 9 is not anticipated to result in a direct fiscal impact to the General Fund.

Disposal costs associated with municipal solid waste services are incorporated into the City's solid waste rate structure.

MOTION:

Approve staff recommendation.

City of Fontana Printed on 6/15/2026Page 2 of 2
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AMENDMENT NO. 9 TO THE
WASTE DISPOSAL AGREEMENT NO. 97-1043

On December 16, 1997, the City of Rialto (“City”) and the County of San Bernardino (“County”) entered into a Waste Disposal Agreement (“WDA”). The parties hereby amend the WDA, on the Effective Date as provided herein, by their respective execution of this agreement (hereinafter “Amendment’).

Recitals

A. The parties have previously entered into the following amendments to the WDA. Amendment No. 1 to the WDA was to implement the “Article 19 Solid Waste” component of the County’s waste management system and define the City’s share of that revenue. Amendment No. 2 was to increase the annual maximum limits of “Article 19 Solid Waste” in the County landfill system. Amendment No. 3 allowed the County to charge the fee of $10.00 per ton (prorated) for identified controllable waste of the City (e.g., roll off container trucks and other County/City vehicles such as pickups and dump trucks) and have such waste subject to being processed in the recycling program. Amendment No. 4 allowed the County to calculate the annual cost of living adjustment earlier in the calendar year. Amendment No. 5 extended the end date of the WDA to June 30, 2016. Amendment No. 6 extended the term of the WDA to June 30, 2021, applied an annual fixed WDA renewal discount adjustment of $0.82 per ton for the term of the WDA, and allowed the County to enter into agreements to accept in-County waste from non-WDA users of the Disposal System at a rate lower than the WDA Contract Rate in exchange for sharing the net revenue generated from those agreements. Amendment No. 7 reset the WDA Contract Rate and extended the term for five (5) years to June 30, 2026. Amendment No. 8 capped the WDA Contract Rate in order to maintain a 15% buffer between the WDA Contract Rate and the County’s posted gate rate.

B. In connection with the ongoing administration of the WDA, the parties have determined it is now in their best interests to extend the term 9 years to June 30, 2035, adjust the WDA Contract Rate to be equal to 83% of the County’s posted gate rate, and eliminate the provision for annual adjustments.

NOW THEREFORE, in consideration of the forgoing recitals and the following covenants and promises the Parties agree as follows:

1. Section 4.2, entitled “CONTRACT RATE” is hereby deleted and replaced in its entirety to read:

SECTION 4.2 CONTRACT RATE. Effective July 1, 2026, and each July 1 thereafter during the term of the Agreement, the Contract Rate shall be equal to 83% of the County’s posted gate rate effective that July 1
st. For July 1, 2026, the County’s posted gate rate is $49.49 ($61.49 minus the $12 CDSDP fee); therefore, the WDA Rate, effective July 1, 2026, will be $41.08 per ton.

Please note that, due to timing, in future years where the gate rate is recommended to be increased, the WDA rate notification letter may be delayed until final approval of the gate rate by the Board of Supervisors.

2. Section 5.2, entitled “CITY CONVENIENCE TERMINATION” is hereby deleted and replaced in its entirety to read:

SECTION 5.2 CITY CONVENIENCE TERMINATION. In exchange for adjusting the WDA Contract Rate to be equal to 83% of the County’s posted gate rate, the City agrees to commit to remaining a WDA City, with no provision to terminate without cause, for the remainder of the WDA Term.

3. Section 6.1 , entitled “ EFFECTIVE DATE AND TERM ”, paragraph (A) Term , is hereby deleted and replaced in its entirety to read:

SECTION 6.1. EFFECTIVE DATE AND TERM. (A) Term. This Agreement shall become effective, shall be in full force and effect and shall be legally binding upon the City and the County from the Contract 419
Date and shall continue in full force and effect until June 30, 2035, unless earlier terminated in accordance with its terms.

4. Effective Date. This Amendment shall be effective if and only when all fifteen cities/towns listed on Exhibit A have each adopted and executed a counterpart of this Amendment N o. 9 (the amendment number may differ for each city/town listed on Exhibit A) and such amendment has been adopted and executed by the County on or before June 30, 2026. In all events, the conditions in the forgoing sentence shall occur otherwise this Amendment No. 9 shall be null and void and without any effect whatsoever.

5. This Amendment may be executed in any number of counterparts, each of which so executed shall be deemed to be an original, and such counterparts shall together constitute one and the same Amendment.

The parties shall be entitled to sign and transmit an electronic signature of this Amendment (whether by facsimile, PDF or other email transmission), which signature shall be binding on the party whose name is contained therein. Each party providing an electronic signature agrees to promptly execute and deliver to the other party an original signed Amendment upon request.

6. Except as modified in this Amendment (or in any prior Amendment(s)) all other terms and conditions of the WDA shall remain in full force and effect.

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IN WITNESS WHEREOF , San Bernardino County and the City have each caused this A mendment to be subscribed by its respective duly authorized persons, on its behalf.

SAN BERNARDINO COUNTY
City of Rialto
(Print or type name of corporation, company, contractor, etc.)

By

Dawn Rowe, Chair, Board of Supervisors (Authorized signature - sign in blue ink) Dated:

Name

SIGNED AND CERTIFIED THAT A COPY OF THIS (Print or type name of person signing contract)

DOCUMENT HAS BEEN DELIVERED TO THE
CHAIRMAN OF THE BOARD Title
Lynna Monell
Clerk of the Board of Supervisors
of San Bernardino County
(Print or Type)
By Dated:

Deputy
Address

150 S. Palm Avenue

Rialto, CA 92376
421

EXHIBIT A

CITIES/TOWNS WITH A WASTE DELIVERY AGREEMENT

WITH THE COUNTY OF SAN BERNARDINO
OFFERED THIS AMENDMENT JUNE 2026
FOR AN AGREEMENT END DATE OF JUNE 30, 2035

1. ADELANTO

2. APPLE VALLEY

3. BARSTOW

4. BIG BEAR LAKE

5. COLTON

6. FONTANA

7. GRAND TERRACE

8. HESPERIA

9. HIGHLAND

10. LOMA LINDA

11. RIALTO

12. TWENTYNINE PALMS

13. VICTORVILLE

14. YUCAIPA

15. YUCCA VALLEY

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City of Fontana
Action Report
City Council Meeting
8437 Sierra Avenue
Fontana, CA 92335
File #: 26-1091 Agenda Date: 6/23/2026
Agenda #: R. Category: Consent Calendar
FROM:

Engineering
SUBJECT:

Recharge Recycled Water Contract with Fontana Water Company RECOMMENDATION:

1. Approve an Agreement regarding the transfer of recycled water recharged by the Inland Empire Utilities Agency for the City and transferred to the Fontana Water Company.

2. Authorize the City Manager to enter into the Agreement with the Fontana Water Company regarding the transfer of recycled water recharged.

COUNCIL GOALS:
· To invest in the City’s infrastructure (streets, sewers, parks, etc.) by maintaining and improving the city's existing infrastructure.
· To invest in the City’s infrastructure (streets, sewers, parks, etc.) by providing for the development of new infrastructure.

DISCUSSION:

The City of Fontana (City) is a signatory to the Chino Basin Regional Sewage Contract (Regional Contract) with the Inland Empire Utilities Agency (IEUA). As a contracting agency, the City is entitled to a pro rata share (11,000 acre-feet) of recycled water recharged by IEUA into the Chino Groundwater Basin. Section 15.B.1 of the Regional Contract authorizes each contracting agency to transfer its rights to such recharged water.

Although the City is an Appropriative Pool member of the Chino Basin Watermaster, it is not a retail water provider. Therefore, the City desires to enter into an agreement with Fontana Water Company (FWC) to transfer the City's right of first purchase for its base entitlement of recycled water recharged by IEUA in excess of 3,000 acre-feet per fiscal year.

The proposed agreement would also allow FWC to purchase and receive the rights to any recycled water recharged on behalf of the City that is not purchased by the City of Ontario. The agreement term will be five years.

Under the agreement, FWC will pay the then-current IEUA recharge rate applicable at the time of purchase, plus an additional amount equal to five percent (5%) of the applicable IEUA recharge rate, which will be paid to the City as consideration for the transfer of these rights.

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File #: 26-1091 Agenda Date: 6/23/2026
Agenda #: R. Category: Consent Calendar
FISCAL IMPACT:

Under the terms of the Agreement, on an annual basis, FWC will pay the City a fixed 5% of the current fiscal year IEUA recharge rate per acre foot established by IEUA for the Transfer Rights from City to FWC, which is $35.74 for 2025-26. As revenue is dependent upon if FWC purchases the recycled water, estimated annual revenue may range from $0 up to $393,140, assuming that the City of Ontario did not purchase their entitled acre-feet. Additionally, Fontana Water Company agrees to pay all costs and fees associated with the use of the transferred recycled water.

MOTION:

Approve staff recommendation.

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