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
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
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
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
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
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"
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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.