CITY OF ONTARIO
Regular City Council/Housing Authority
Meeting
JULY 15, 2025
City Hall
303 East B Street, Ontario, CA 91764
MAYOR PAUL S. LEON • MAYOR PRO TEM ALAN D. WAPNER
COUNCIL MEMBERS JIM W. BOWMAN, DEBRA PORADA AND DAISY MACIAS CITY CLERK SHEILA MAUTZ • TREASURER JAMES R. MILHISER
CITY MANAGER SCOTT OCHOA • CITY ATTORNEY RUBEN DURAN
WELCOME TO A MEETING OF THE ONTARIO CITY COUNCIL
All documents for public review are on file with the Records Management/City Clerk's Department located at 303 East B Street, Ontario, CA 91764.
Anyone wishing to speak in person during public comment or on a particular item will be required to fill out a blue slip. Blue slips must be turned in prior to public comment beginning or before an agenda item is taken up. The Clerk will not accept blue slips after that time. To comment by email, submit your comments no later than 4:00 p.m. on the day of the meeting by emailing your name, agenda item you are commenting on and your comments to
[email protected].
All
comments received by the deadline will be forwarded to the City Council for consideration before action is taken on the matter and will be entered into the record.
Speakers will be alerted when they have 1 minute remaining and when their time is up. Speakers are then to return to their seats and no further comments will be permitted.
In accordance with State Law, remarks during public comment are to be limited to subjects within Council's jurisdiction. Remarks on other agenda items will be limited to those items.
Remarks from those seated or standing in the back of the chamber will not permitted. All those wishing to speak including Council and Staff need to be recognized by the Chair before speaking.
CITY OF ONTARIO Regular City Council/Housing Authority Meeting CITY HALL 303 EAST B STREET, ONTARIO CA 91764 • www.OntarioCA.gov 1
ATTACHMENT:
20250715 Closed Session
ACCOMMODATIONS
If you need special assistance or accommodations to participate in this meeting, please contact the City Clerk's office at 909-395-2009. Notification of 48 hours prior to the meeting will help the City make reasonable arrangements. Equipment for the hearing impaired is available in the Records Management Office.
ORDER OF BUSINESS
The regular City Council and Housing Authority meeting begins with Closed Session and Closed Session Comment at
6:00 p.m.
, Public Comment at 6:30 p.m. immediately followed by the Regular Meeting and Public Hearings. No agenda item will be introduced for consideration after 10:00 p.m. except by majority vote of the City Council.
CALL TO ORDER
(OPEN SESSION)
ROLL CALL
Wapner, Bowman, Porada, Macias, Mayor/Chairman Leon
CLOSED SESSION PUBLIC COMMENT
The Closed Session Public Comment portion of the Council/Housing Authority meeting is limited to matters appearing on the Closed Session. Additional opportunities for further Public Comment will be given during and at the end of the meeting.
CLOSED SESSION
GC 54956.9(d)(1), CONFERENCE WITH LEGAL COUNSEL - EXISTING LITIGATION City of Ontario, et al. v. Inland Empire Utilities Agency, Orange County Superior Court Case No. 30- 2023-01344236-CU-WM-CJC
City of Ontario, et al. v. Inland Empire Utilities Agency, Los Angeles Superior Court Case No. 24STCP02321
Chino Basin Municipal Water District v. City of Chino, et al., San Bernardino Superior Court Case No.
RCVRS 51010
City of Ontario v. Inland Empire Utilities Agency, San Bernardino Superior Court Case No. CIVSB 2328325
PLEDGE OF ALLEGIANCE
Council Member Macias
CITY OF ONTARIO Regular City Council/Housing Authority Meeting CITY HALL 303 EAST B STREET, ONTARIO CA 91764 • www.OntarioCA.gov 2
INVOCATION
Senior Pastor Gresford A. Thomas,
Ontario Seventh-day Adventist Church
REPORT ON CLOSED SESSION
City Attorney
PUBLIC COMMENTS 6:30 P.M.
The Public Comment portion of the Council/Housing Authority meeting is limited to 30 minutes.
An opportunity for further Public Comment may be given at the end of the meeting. Under provisions of the Brown Act, Council is prohibited from taking action on oral requests.
To comment by email, submit your comments by email no later than 4:00 p.m. on the day of the meeting by emailing your name, agenda item you are commenting on and your comment to [email protected]. All Comments received by the deadline will be forwarded to the City Council for consideration before action is taken on the matter and entered into the record. As previously noted -- if you wish to address the Council, fill out one of the blue slips at the rear of the chambers and give it to the City Clerk.
AGENDA REVIEW/ANNOUNCEMENTS
The City Manager will go over all updated materials and correspondence received after the Agenda was distributed to ensure Council Members have received them. He will also make any necessary recommendations regarding Agenda modifications or announcements regarding Agenda items to be considered.
INFORMATION RELATIVE TO POSSIBLE CONFLICT OF INTEREST
Agenda item contractors, subcontractors and agents may require member abstentions due to conflict of interests and financial interests. Council Member abstentions shall be stated under this item for recordation on the appropriate item.
CONSENT CALENDAR
All matters listed under CONSENT CALENDAR will be enacted by one motion in the form listed below – there will be no separate discussion on these items prior to the time Council votes on them, unless a member of the Council requests a specific item be removed from the Consent Calendar for a separate vote.
CITY OF ONTARIO Regular City Council/Housing Authority Meeting CITY HALL 303 EAST B STREET, ONTARIO CA 91764 • www.OntarioCA.gov 3
1. BILLS & PAYROLL
2. RESOLUTIONS ESTABLISHING THE ANNUAL SPECIAL TAXES WITHIN COMMUNITY
FACILITIES DISTRICTS IN OLD MODEL COLONY AND ONTARIO RANCH FOR FISCAL YEAR 2025-26
Bills June 13, 2025 through June 26, 2025, and Payroll June 1, 2025 through June 14, 2025.
That the City Council adopt Resolutions establishing the annual special taxes within City of Ontario Community Facilities Districts in Old Model Colony and Ontario Ranch for Fiscal Year 2025-26.
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ONTARIO, CALIFORNIA, ACTING IN ITS CAPACITY AS THE LEGISLATIVE BODY OF COMMUNITY FACILITIES DISTRICT NO. 9 (EDENGLEN), ESTABLISHING THE ANNUAL SPECIAL TAX FOR FISCAL YEAR 2025-26.
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ONTARIO, CALIFORNIA, ACTING IN ITS CAPACITY AS THE LEGISLATIVE BODY OF COMMUNITY FACILITIES DISTRICT NO. 10 (ONTARIO AIRPORT TOWERS), ESTABLISHING THE ANNUAL SERVICES SPECIAL TAX FOR FISCAL YEAR 2025-
26. A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ONTARIO, CALIFORNIA, ACTING IN ITS CAPACITY AS THE LEGISLATIVE BODY OF COMMUNITY FACILITIES DISTRICT NO. 13 (CALIFORNIA
COMMERCE CENTER - PHASE IV), ESTABLISHING THE ANNUAL SPECIAL TAX FOR FISCAL YEAR 2025-26.
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ONTARIO, CALIFORNIA, ACTING IN ITS
CAPACITY AS THE LEGISLATIVE BODY OF CITY OF ONTARIO COMMUNITY FACILITIES DISTRICT NO. 19 (COUNTRYSIDE PHASE 1 - SERVICES), ESTABLISHING THE ANNUAL SPECIAL TAX FOR FISCAL YEAR 2025-26.
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ONTARIO, CALIFORNIA, ACTING IN ITS CAPACITY AS THE LEGISLATIVE BODY OF COMMUNITY FACILITIES DISTRICT NO. 20 (WAL-MART), ESTABLISHING THE ANNUAL SERVICES SPECIAL TAX FOR FISCAL YEAR 2025-26.
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ONTARIO, CALIFORNIA, ACTING IN ITS CAPACITY AS THE LEGISLATIVE BODY OF COMMUNITY FACILITIES DISTRICT NO. 21 (PARKSIDE), ESTABLISHING THE ANNUAL SPECIAL TAX FOR FISCAL YEAR 2025- 26.
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ONTARIO, CALIFORNIA, ACTING IN ITS
CAPACITY AS THE LEGISLATIVE BODY OF CITY OF ONTARIO COMMUNITY FACILITIES DISTRICT NO. 23 (PARK PLACE SERVICES), ESTABLISHING THE ANNUAL SPECIAL TAX FOR FISCAL YEAR 2025-26.
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ONTARIO, CALIFORNIA, ACTING IN ITS
CAPACITY AS THE LEGISLATIVE BODY OF CITY OF ONTARIO COMMUNITY FACILITIES DISTRICT NO. 24 (PARK PLACE FACILITIES PHASE 1), ESTABLISHING THE ANNUAL SPECIAL TAXES FOR CITY OF ONTARIO Regular City Council/Housing Authority Meeting CITY HALL 303 EAST B STREET, ONTARIO CA 91764 • www.OntarioCA.gov 4 FISCAL YEAR 2025-26.
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ONTARIO, CALIFORNIA, ACTING IN ITS
CAPACITY AS THE LEGISLATIVE BODY OF CITY OF ONTARIO COMMUNITY FACILITIES DISTRICT NO. 25 (PARK PLACE FACILITIES PHASE II), ESTABLISHING THE ANNUAL SPECIAL TAXES FOR FISCAL YEAR 2025-26.
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ONTARIO, CALIFORNIA, ACTING IN ITS
CAPACITY AS THE LEGISLATIVE BODY OF CITY OF ONTARIO COMMUNITY FACILITIES DISTRICT NO. 26 (PARK PLACE FACILITIES PHASE III), ESTABLISHING THE ANNUAL SPECIAL TAXES FOR FISCAL YEAR 2025-26.
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ONTARIO, CALIFORNIA, ACTING IN ITS
CAPACITY AS THE LEGISLATIVE BODY OF CITY OF ONTARIO COMMUNITY FACILITIES DISTRICT NO. 27 (NEW HAVEN SERVICES), ESTABLISHING THE ANNUAL SPECIAL TAX FOR FISCAL YEAR 2025-26.
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ONTARIO, CALIFORNIA, ACTING IN ITS
CAPACITY AS THE LEGISLATIVE BODY OF CITY OF ONTARIO COMMUNITY FACILITIES DISTRICT NO. 28 (NEW HAVEN FACILITIES - AREA A), ESTABLISHING THE ANNUAL SPECIAL TAXES FOR FISCAL YEAR 2025-26
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ONTARIO, CALIFORNIA, ACTING IN ITS
CAPACITY AS THE LEGISLATIVE BODY OF CITY OF ONTARIO COMMUNITY FACILITIES DISTRICT NO. 30 (NEW HAVEN FACILITIES - AREA B), ESTABLISHING THE ANNUAL SPECIAL TAXES FOR FISCAL YEAR 2025-26.
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ONTARIO, CALIFORNIA, ACTING IN ITS
CAPACITY AS THE LEGISLATIVE BODY OF CITY OF ONTARIO COMMUNITY FACILITIES DISTRICT NO. 31 (CARRIAGE HOUSE/AMBERLY LANE), ESTABLISHING THE ANNUAL SPECIAL TAXES FOR FISCAL YEAR 2025-26.
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ONTARIO, CALIFORNIA, ACTING IN ITS
CAPACITY AS THE LEGISLATIVE BODY OF CITY OF ONTARIO COMMUNITY FACILITIES DISTRICT NO. 32 (ARCHIBALD/SCHAEFER - SERVICES), ESTABLISHING THE ANNUAL SPECIAL TAX FOR FISCAL YEAR 2025-26.
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ONTARIO, CALIFORNIA, ACTING IN ITS
CAPACITY AS THE LEGISLATIVE BODY OF CITY OF ONTARIO COMMUNITY FACILITIES DISTRICT NO. 33 (ARCHIBALD/SCHAEFER FACILITIES), ESTABLISHING THE ANNUAL SPECIAL TAXES FOR FISCAL YEAR 2025-26.
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ONTARIO, CALIFORNIA, ACTING IN ITS
CAPACITY AS THE LEGISLATIVE BODY OF CITY OF ONTARIO COMMUNITY FACILITIES DISTRICT NO. 34 (COUNTRYSIDE PHASE 1 NORTH - FACILITIES), ESTABLISHING THE ANNUAL SPECIAL TAXES FOR FISCAL YEAR 2025-26.
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ONTARIO, CALIFORNIA, ACTING IN ITS CITY OF ONTARIO Regular City Council/Housing Authority Meeting CITY HALL 303 EAST B STREET, ONTARIO CA 91764 • www.OntarioCA.gov 5
CAPACITY AS THE LEGISLATIVE BODY OF CITY OF ONTARIO COMMUNITY FACILITIES DISTRICT NO. 35 (COUNTRYSIDE PHASE 2 SOUTH - FACILITIES), ESTABLISHING THE ANNUAL SPECIAL TAXES FOR FISCAL YEAR 2025-26.
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ONTARIO, CALIFORNIA, ACTING IN ITS
CAPACITY AS THE LEGISLATIVE BODY OF CITY OF ONTARIO COMMUNITY FACILITIES DISTRICT NO. 37 (PARK & TURNER NE SERVICES), ESTABLISHING THE ANNUAL SPECIAL TAXES FOR FISCAL YEAR 2025-26.
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ONTARIO, CALIFORNIA, ACTING IN ITS
CAPACITY AS THE LEGISLATIVE BODY OF CITY OF ONTARIO COMMUNITY FACILITIES DISTRICT NO. 38 (PARK & TURNER NE FACILITIES), ESTABLISHING THE ANNUAL SPECIAL TAXES FOR FISCAL YEAR 2025-26.
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ONTARIO, CALIFORNIA, ACTING IN ITS
CAPACITY AS THE LEGISLATIVE BODY OF CITY OF ONTARIO COMMUNITY FACILITIES DISTRICT NO. 39 (NEW HAVEN FACILITIES - AREA C), ESTABLISHING THE ANNUAL SPECIAL TAXES FOR FISCAL YEAR 2025-26.
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ONTARIO, CALIFORNIA, ACTING IN ITS
CAPACITY AS THE LEGISLATIVE BODY OF CITY OF ONTARIO COMMUNITY FACILITIES DISTRICT NO. 40 (EMERALD PARK FACILITIES), ESTABLISHING THE ANNUAL SPECIAL TAXES FOR FISCAL YEAR 2025-26.
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ONTARIO, CALIFORNIA, ACTING IN ITS
CAPACITY AS THE LEGISLATIVE BODY OF CITY OF ONTARIO COMMUNITY FACILITIES DISTRICT NO. 41 (CANVAS PARK FACILITIES), ESTABLISHING THE ANNUAL SPECIAL TAXES FOR FISCAL YEAR 2025-26.
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ONTARIO, CALIFORNIA, ACTING IN ITS
CAPACITY AS THE LEGISLATIVE BODY OF CITY OF ONTARIO COMMUNITY FACILITIES DISTRICT NO. 42 (WEST HAVEN FACILITIES), ESTABLISHING THE ANNUAL SPECIAL TAXES FOR FISCAL YEAR 2025-26.
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ONTARIO, CALIFORNIA, ACTING IN ITS
CAPACITY AS THE LEGISLATIVE BODY OF CITY OF ONTARIO COMMUNITY FACILITIES DISTRICT NO. 43 (PARK PLACE FACILITIES PHASE IV), ESTABLISHING THE ANNUAL SPECIAL TAXES FOR FISCAL YEAR 2025-26.
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ONTARIO, CALIFORNIA, ACTING IN ITS
CAPACITY AS THE LEGISLATIVE BODY OF CITY OF ONTARIO COMMUNITY FACILITIES DISTRICT NO. 44 (ESPERANZA SERVICES), ESTABLISHING THE ANNUAL SPECIAL TAXES FOR FISCAL YEAR 2025-26.
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ONTARIO, CALIFORNIA, ACTING IN ITS
CAPACITY AS THE LEGISLATIVE BODY OF CITY OF ONTARIO COMMUNITY FACILITIES DISTRICT NO. 45 (NORTHPARK AND COUNTRYSIDE), ESTABLISHING THE ANNUAL SPECIAL TAXES FOR FISCAL YEAR 2025-26.
CITY OF ONTARIO Regular City Council/Housing Authority Meeting CITY HALL 303 EAST B STREET, ONTARIO CA 91764 • www.OntarioCA.gov 6
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ONTARIO, CALIFORNIA, ACTING IN ITS
CAPACITY AS THE LEGISLATIVE BODY OF CITY OF ONTARIO COMMUNITY FACILITIES DISTRICT NO. 46 (AVENUE 176 FACILITIES), ESTABLISHING THE ANNUAL SPECIAL TAXES FOR FISCAL YEAR 2025-26.
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ONTARIO, CALIFORNIA, ACTING IN ITS
CAPACITY AS THE LEGISLATIVE BODY OF CITY OF ONTARIO COMMUNITY FACILITIES DISTRICT NO. 47 (COLONY COMMERCE CENTER WEST I SERVICES), ESTABLISHING THE ANNUAL SPECIAL TAX FOR FISCAL YEAR 2025-26.
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ONTARIO, CALIFORNIA, ACTING IN ITS
CAPACITY AS THE LEGISLATIVE BODY OF CITY OF ONTARIO COMMUNITY FACILITIES DISTRICT NO. 48 (TEVELDE SERVICES), ESTABLISHING THE ANNUAL SPECIAL TAX FOR FISCAL YEAR 2025-
26. A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ONTARIO, CALIFORNIA, ACTING IN ITS
CAPACITY AS THE LEGISLATIVE BODY OF CITY OF ONTARIO COMMUNITY FACILITIES DISTRICT NO. 49 (AVENUE 176 SERVICES), ESTABLISHING THE ANNUAL SPECIAL TAX FOR FISCAL YEAR 2025-26.
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ONTARIO, CALIFORNIA, ACTING IN ITS
CAPACITY AS THE LEGISLATIVE BODY OF CITY OF ONTARIO COMMUNITY FACILITIES DISTRICT NO. 50 (WEST ONTARIO LOGISTICS CENTER SERVICES), ESTABLISHING THE ANNUAL SPECIAL TAX FOR FISCAL YEAR 2025-26.
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ONTARIO, CALIFORNIA, ACTING IN ITS
CAPACITY AS THE LEGISLATIVE BODY OF CITY OF ONTARIO COMMUNITY FACILITIES DISTRICT NO. 51 (ONTARIO RANCH LOGISTICS CENTER SERVICES), ESTABLISHING THE ANNUAL SPECIAL TAX FOR FISCAL YEAR 2025-26.
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ONTARIO, CALIFORNIA, ACTING IN ITS
CAPACITY AS THE LEGISLATIVE BODY OF CITY OF ONTARIO COMMUNITY FACILITIES DISTRICT NO. 52 (SUNDANCE PARK), ESTABLISHING THE ANNUAL SPECIAL TAX FOR FISCAL YEAR 2025-
26. A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ONTARIO, CALIFORNIA, ACTING IN ITS
CAPACITY AS THE LEGISLATIVE BODY OF CITY OF ONTARIO COMMUNITY FACILITIES DISTRICT NO. 53 (TEVELDE FACILITIES), ESTABLISHING THE ANNUAL SPECIAL TAXES FOR FISCAL YEAR 2025-26.
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ONTARIO, CALIFORNIA, ACTING IN ITS
CAPACITY AS THE LEGISLATIVE BODY OF CITY OF ONTARIO COMMUNITY FACILITIES DISTRICT NO. 54 (ESPERANZA FACILITIES), ESTABLISHING THE ANNUAL SPECIAL TAXES FOR FISCAL YEAR 2025-26.
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ONTARIO, CALIFORNIA, ACTING IN ITS
CAPACITY AS THE LEGISLATIVE BODY OF CITY OF ONTARIO COMMUNITY FACILITIES DISTRICT NO. 55 (PARKLANE), ESTABLISHING THE ANNUAL SPECIAL TAXES FOR FISCAL YEAR 2025-26.
CITY OF ONTARIO Regular City Council/Housing Authority Meeting CITY HALL 303 EAST B STREET, ONTARIO CA 91764 • www.OntarioCA.gov 7
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ONTARIO, CALIFORNIA, ACTING IN ITS
CAPACITY AS THE LEGISLATIVE BODY OF CITY OF ONTARIO COMMUNITY FACILITIES DISTRICT NO. 56 (PARKSIDE/LA AVENIDA), ESTABLISHING THE ANNUAL SPECIAL TAXES FOR FISCAL YEAR 2025-26.
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ONTARIO, CALIFORNIA, ACTING IN ITS
CAPACITY AS THE LEGISLATIVE BODY OF CITY OF ONTARIO COMMUNITY FACILITIES DISTRICT NO. 57 (NEUHOUSE), ESTABLISHING THE ANNUAL SPECIAL TAXES FOR FISCAL YEAR 2025-26.
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ONTARIO, CALIFORNIA, ACTING IN ITS
CAPACITY AS THE LEGISLATIVE BODY OF CITY OF ONTARIO COMMUNITY FACILITIES DISTRICT NO. 58 (COLONY COMMERCE CENTER EAST SERVICES), ESTABLISHING THE ANNUAL SPECIAL TAX FOR FISCAL YEAR 2025-26.
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ONTARIO, CALIFORNIA, ACTING IN ITS
CAPACITY AS THE LEGISLATIVE BODY OF CITY OF ONTARIO COMMUNITY FACILITIES DISTRICT NO. 59 (GATEWAY SERVICES), ESTABLISHING THE ANNUAL SPECIAL TAX FOR FISCAL YEAR 2025-
26. A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ONTARIO, CALIFORNIA, ACTING IN ITS
CAPACITY AS THE LEGISLATIVE BODY OF CITY OF ONTARIO COMMUNITY FACILITIES DISTRICT NO. 60 (ONTARIO RANCH BUSINESS PARK SERVICES), ESTABLISHING THE ANNUAL SPECIAL TAX FOR FISCAL YEAR 2025-26.
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ONTARIO, CALIFORNIA, ACTING IN ITS
CAPACITY AS THE LEGISLATIVE BODY OF CITY OF ONTARIO COMMUNITY FACILITIES DISTRICT NO. 61 (MERRILL COMMERCE CENTER SERVICES), ESTABLISHING THE ANNUAL SPECIAL TAX FOR FISCAL YEAR 2025-26.
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ONTARIO, CALIFORNIA, ACTING IN ITS
CAPACITY AS THE LEGISLATIVE BODY OF CITY OF ONTARIO COMMUNITY FACILITIES DISTRICT NO. 62 (ONTARIO COMMERCE CENTER), ESTABLISHING THE ANNUAL SPECIAL TAX FOR FISCAL YEAR 2025-26.
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ONTARIO, CALIFORNIA, ACTING IN ITS
CAPACITY AS THE LEGISLATIVE BODY OF CITY OF ONTARIO COMMUNITY FACILITIES DISTRICT NO. 64 (SUNSET RANCH), ESTABLISHING THE ANNUAL SPECIAL TAX FOR FISCAL YEAR 2025-26.
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ONTARIO, CALIFORNIA, ACTING IN ITS
CAPACITY AS THE LEGISLATIVE BODY OF CITY OF ONTARIO COMMUNITY FACILITIES DISTRICT NO. 65 (FALLONCREST), ESTABLISHING THE ANNUAL SPECIAL TAX FOR FISCAL YEAR 2025-26.
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ONTARIO, CALIFORNIA, ACTING IN ITS
CAPACITY AS THE LEGISLATIVE BODY OF CITY OF ONTARIO COMMUNITY FACILITIES DISTRICT NO. 66 (OLIVE AND OLEANDER FACILITIES), ESTABLISHING THE ANNUAL SPECIAL TAX FOR FISCAL YEAR 2025-26.
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ONTARIO, CALIFORNIA, ACTING IN ITS CITY OF ONTARIO Regular City Council/Housing Authority Meeting CITY HALL 303 EAST B STREET, ONTARIO CA 91764 • www.OntarioCA.gov 8
ATTACHMENT:
Old Model Colony Bonded Facilities CFD No. 13^01 EXH A AR Levy Table.xlsx
ATTACHMENT:
Old Model Colony Services CFDs No. 10, 20, and 21^02 EXH B AR Levy Table.xlsx
ATTACHMENT:
Ontario Ranch Services CFDs^03 EXH C AR Levy Table.xlsx
ATTACHMENT:
Ontario Ranch Bonded Facilities and Services, Spcl Tax A, CFD No. 31, 45, 55, 56, 57, and 64^04 EXH D-1 AR Levy Table.xlsx
ATTACHMENT:
Ontario Ranch Bonded Facilities and Services, Spcl Tax B, CFD No. 31, 45, 55, 56, 57, and 64^05 EXH D-2 AR Levy Table.xlsx
ATTACHMENT:
Ontario Ranch Non-Bonded Facilities and Services, Spcl Tax A, CFD No. 52, 65, 71, 73, and
75^06 EXH E-1 AR Levy Table.xlsx
ATTACHMENT:
Ontario Ranch Non-bonded Facilities and Services, Spcl Tax B, CFD No. 52, 65, 71, 73, and 75^07 EXH E-2 AR Levy Table.xlsx
ATTACHMENT:
Ontario Ranch Bonded Facilities CFDs^08 EXH F AR Levy Table.xlsx
ATTACHMENT:
Ontario Ranch Special Tax Table Direct Funding of Facilities^09 EXH G AR Direct Funding Table.xlsx
ATTACHMENT:
20250715 Special Tax Ontario Ranch Services CFD No. 9 10^RESO^RM
ATTACHMENT:
20250715 Special Tax Old Model Colony Services CFD No. 10 11^RESO^RM
ATTACHMENT:
20250715 Special Tax Old Model Colony Bonded CFD No. 13 12^RESO^RM
ATTACHMENT:
20250715 Special Tax Ontario Ranch Services CFD No. 19 13^RESO^RM
ATTACHMENT:
20250715 Special Tax Old Model Colony Services CFD No. 20 14^RESO^RM
CAPACITY AS THE LEGISLATIVE BODY OF CITY OF ONTARIO COMMUNITY FACILITIES DISTRICT NO. 68 (RICH HAVEN HAVEN INDUSTRIAL SERVICES), ESTABLISHING THE ANNUAL SPECIAL TAX FOR FISCAL YEAR 2025-26.
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ONTARIO, CALIFORNIA, ACTING IN ITS
CAPACITY AS THE LEGISLATIVE BODY OF CITY OF ONTARIO COMMUNITY FACILITIES DISTRICT NO. 71 (NEUHOUSE PHASE 2), ESTABLISHING THE ANNUAL SPECIAL TAX FOR FISCAL YEAR 2025-26.
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ONTARIO, CALIFORNIA, ACTING IN ITS
CAPACITY AS THE LEGISLATIVE BODY OF CITY OF ONTARIO COMMUNITY FACILITIES DISTRICT NO. 72 (IV3 LOMA CREEK LOGISTICS CENTER), ESTABLISHING THE ANNUAL SPECIAL TAX FOR FISCAL YEAR 2025-26.
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ONTARIO, CALIFORNIA, ACTING IN ITS
CAPACITY AS THE LEGISLATIVE BODY OF CITY OF ONTARIO COMMUNITY FACILITIES DISTRICT NO. 73 (WILDFLOWERS ACRES), ESTABLISHING THE ANNUAL SPECIAL TAX FOR FISCAL YEAR 2025-26.
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ONTARIO, CALIFORNIA, ACTING IN ITS
CAPACITY AS THE LEGISLATIVE BODY OF CITY OF ONTARIO COMMUNITY FACILITIES DISTRICT NO. 75 (SPRINGHILL), ESTABLISHING THE ANNUAL SPECIAL TAX FOR FISCAL YEAR 2025-26.
CITY OF ONTARIO Regular City Council/Housing Authority Meeting CITY HALL 303 EAST B STREET, ONTARIO CA 91764 • www.OntarioCA.gov 9
ATTACHMENT:
20250715 Special Tax Old Model Colony Services CFD No. 21 15^RESO^RM
ATTACHMENT:
20250715 Special Tax Ontario Ranch Services CFD No. 23 16^RESO^RM
ATTACHMENT:
20250715 Special Tax Ontario Ranch Bonded CFD No. 24 17^RESO^RM
ATTACHMENT:
20250715 Special Tax Ontario Ranch Bonded CFD No. 25 18^RESO^RM
ATTACHMENT:
20250715 Special Tax Ontario Ranch Bonded CFD No. 26
19^RESO^RM.docx
ATTACHMENT:
20250715 Special Tax Ontario Ranch Services CFD No. 27^20 Resolution.docx
ATTACHMENT:
20250715 Special Tax Ontario Ranch Bonded CFD No. 28^21 Resolution.docx
ATTACHMENT:
20250715 Special Tax Ontario Ranch Bonded CFD No. 30^22 Resolution.docx
ATTACHMENT:
20250715 Special Tax Ontario Ranch Bonded Facilities Services CFD No. 31^23 Resolution.docx
ATTACHMENT:
20250715 Special Tax Ontario Ranch Services CFD No. 32^24 Resolution.docx
ATTACHMENT:
20250715 Special Tax Ontario Ranch Bonded CFD No. 33^25 Resolution.docx
ATTACHMENT:
20250715 Special Tax Ontario Ranch Bonded CFD No. 34^26 Resolution.docx
ATTACHMENT:
20250715 Special Tax Ontario Ranch Bonded CFD No. 35^27 Resolution.docx
ATTACHMENT:
20250715 Special Tax Ontario Ranch Services CFD No. 37^28 Resolution.docx
ATTACHMENT:
20250715 Special Tax Ontario Ranch Bonded CFD No. 38^29 Resolution.docx
ATTACHMENT:
20250715 Special Tax Ontario Ranch Bonded CFD No. 39^30 Resolution.docx
ATTACHMENT:
20250715 Special Tax Ontario Ranch Bonded CFD No. 40^31 Resolution.docx
ATTACHMENT:
20250715 Special Tax Ontario Ranch Bonded CFD No. 41^32 Resolution.docx
ATTACHMENT:
20250715 Special Tax Ontario Ranch Bonded CFD No. 42^33 Resolution.docx
ATTACHMENT:
20250715 Special Tax Ontario Ranch Bonded CFD No. 43^34 Resolution.docx
ATTACHMENT:
20250715 Special Tax Ontario Ranch Services CFD No. 44^35 Resolution.docx
ATTACHMENT:
20250715 Special Tax Ontario Ranch Bonded Facilities Services CFD No. 45^36 Resolution.docx
ATTACHMENT:
20250715 Special Tax Ontario Ranch Bonded CFD No. 46^37 Resolution.docx
ATTACHMENT:
20250715 Special Tax Ontario Ranch Services CFD No. 47^38 Resolution.docx
CITY OF ONTARIO Regular City Council/Housing Authority Meeting CITY HALL 303 EAST B STREET, ONTARIO CA 91764 • www.OntarioCA.gov 10
ATTACHMENT:
20250715 Special Tax Ontario Ranch Services CFD No. 48^39 resolution.docx
ATTACHMENT:
20250715 Special Tax Ontario Ranch Services CFD No. 49^40 Resolution.docx
ATTACHMENT:
20250715 Special Tax Ontario Ranch Services CFD No. 50^41 Resolution.docx
ATTACHMENT:
20250715 Special Tax Ontario Ranch Services CFD No. 51^42 Resolution.docx
ATTACHMENT:
20250715 Special Tax Ontario Ranch Non-Bonded Facilities Services CFD No. 52^43 Resolution.docx
ATTACHMENT:
20250715 Special Tax Ontario Ranch Bonded CFD No. 53^44 resolution.docx
ATTACHMENT:
20250715 Special Tax Ontario Ranch Bonded CFD No. 54^45 Resolution.docx
ATTACHMENT:
20250715 Special Tax Ontario Ranch Bonded Facilities Services CFD No. 55^46 Resolution.docx
ATTACHMENT:
20250715 Special Tax Ontario Ranch Bonded Facilities Services CFD No. 56^47 Resolution.docx
ATTACHMENT:
20250715 Special Tax Ontario Ranch Bonded Facilities Services CFD No. 57^48 Resolution.docx
ATTACHMENT:
20250715 Special Tax Ontario Ranch Services CFD No. 58^49 Resolution.docx
ATTACHMENT:
20250715 Special Tax Ontario Ranch Services CFD No. 59^50 Resolution.docx
ATTACHMENT:
20250715 Special Tax Ontario Ranch Services CFD No. 60^51 Resolution.docx
ATTACHMENT:
20250715 Special Tax Ontario Ranch Services CFD No. 61^52 Resolution.docx
ATTACHMENT:
20250715 Special Tax Ontario Ranch Services CFD No. 62^53 Resolution.docx
ATTACHMENT:
20250715 Special Tax Ontario Ranch Bonded Facilities Services CFD No. 64^54 Resolution.docx
ATTACHMENT:
20250715 Special Tax Ontario Ranch Non-Bonded Facilities Services CFD No. 65^55 Resolution.docx
ATTACHMENT:
20250715 Special Tax Ontario Ranch Bonded CFD No. 66^56 Resolution.docx
ATTACHMENT:
20250715 Special Tax Ontario Ranch Services CFD No. 68^57 Resolution.docx
ATTACHMENT:
20250715 Special Tax Ontario Ranch Non-Bonded Facilities Services CFD No. 71^58 Resolution.docx
ATTACHMENT:
20250715 Special Tax Ontario Ranch Services CFD No. 72^59 Resolution.docx
ATTACHMENT:
20250715 Special Tax Ontario Ranch Non-Bonded Facilities Services CFD No. 73^60 Resolution.docx
ATTACHMENT:
20250715 Special Tax Ontario Ranch Non-Bonded Facilities Services CFD No. 75^61 Resolution.docx
CITY OF ONTARIO Regular City Council/Housing Authority Meeting CITY HALL 303 EAST B STREET, ONTARIO CA 91764 • www.OntarioCA.gov 11
ATTACHMENT:
Administrative
Report Old Model Colony Bonded Facilities CFD 13^62
Resolution.pdf
ATTACHMENT:
Administrative Report Old Model Colony Services CFDs No. 10, 20, and 21^63 Resolution.pdf
ATTACHMENT:
Administrative Report Ontario Ranch Services CFDs^64 Resolution.pdf
ATTACHMENT:
Administrative Report Ontario Ranch Bonded Facilities and Services CFD No. 31, 45, 55, 56, 57 and 64^65 Resolution.pdf
ATTACHMENT:
Administrative Report Ontario Ranch Non-Bonded Facilities and Services CFD Admin 52, 65, 71, 73, and 75^66 Resolution.pdf
ATTACHMENT:
Administrative Report Ontario Ranch Bonded Facilities CFDs^67 Resolution.pdf
3. A CONSTRUCTION CONTRACT WITH ONYX PAVING COMPANY, INC. FOR THE 2025 FALL
PAVEMENT REHABILITATION PROJECT
ATTACHMENT:
Exhibit A - 25 Fall Location Map.pdf
ATTACHMENT:
02 - Contract (DRAFT).pdf
4. A PROFESSIONAL SERVICES AGREEMENT WITH WOOD RODGERS, INC. FOR THE
DOWNTOWN EUCLID AVENUE CORRIDOR PROJECT
ATTACHMENT:
Downtown Euclid Ave Corridor Project-Location Exhibit.pdf
ATTACHMENT:
Wood Rodgers, Inc.-PSA-07202515.pdf
5. ONTARIO SPORTS EMPIRE FACILITY OPERATING AND MANAGEMENT AGREEMENT
BETWEEN THE CITY OF ONTARIO AND SPORTS FACILITIES MANAGEMENT, LLC
ATTACHMENT:
Sports Complex Facility Operating
Management Agreement (Baltimore
revised clean version of July 3 2025)-c1.pdf
That the City Council a
uthorize the City Manager, or his designee, to execute a construction contract with Onyx Paving Company, Inc., of Anaheim, California, for the 2025 Fall Pavement Rehabilitation Project in the amount of $3,636,000, plus a 10% contingency of $363,600 for a total not-to-exceed contract amount of $3,999,600; and
to execute all documents required for
the completion of the project, which may include, but is not limited to agreements, assessments, easements, reduction of retention accounts, contracts, amendments within authorization limits, and filing a notice of completion at the conclusion of all construction- related activities.
That the City Council authorize the City Manager, or his designee, to execute a Professional Services Agreement with Wood Rodgers, Inc., of San Diego, California, to provide design and professional engineering services for the Downtown Euclid Avenue Corridor Project for a total not-to-exceed contract amount of $6,454,559; and authorize the City Manager, or his designee, to execute said Agreement and future amendments within the authorization limits.
That the City Council authorize the City Manager, or designee, to execute a ten-year Operating and Management Agreement with Sports Facilities Management, LLC of Clearwater, Florida, for the operations and management of the Ontario Sports Empire; and authorize the extension of the agreement for one ten-year term at the City’s sole discretion.
CITY OF ONTARIO Regular City Council/Housing Authority Meeting CITY HALL 303 EAST B STREET, ONTARIO CA 91764 • www.OntarioCA.gov 12
ATTACHMENT:
Exhibit A Depiction of Facility_Sports Empire Map.pdf
ATTACHMENT:
Exhibit B SFM - Executed Agreement 2023 (Sports Complex).pdf
6. GOODS AND SERVICES AGREEMENTS FOR MEDIUM AND HEAVY-DUTY TRUCK PARTS AND
REPAIRS
ATTACHMENT:
LATC Model Goods and Services Agreement.pdf
ATTACHMENT:
Goods & Services Agreement-RUSH TRUCK.pdf
ATTACHMENT:
Goods & Services Agreement-SVT FLEET.pdf
ATTACHMENT:
Transwest_Goods & Services Agreement.pdf
7. A GOODS AND SERVICES AGREEMENT WITH LONG BEACH BMW MOTORCYCLES AS AN
AUTHORIZED SUPPLIER FOR POLICE MOTORCYCLE PARTS AND REPAIR SERVICES
ATTACHMENT:
LBBMW_Model Goods and Services Agreement_2025.pdf
8. AN AMENDMENT TO THE DESIGN SERVICES AGREEMENT WITH HMC ARCHITECTS FOR THE
ONTARIO ARENA PLAZA
ATTACHMENT:
HMC- Amendment No. 3.pdf
9. AN AMENDMENT TO THE PROFESSIONAL SERVICES AGREEMENT WITH KLEINFELDER, INC., That the City Council authorize the City Manager, or his designee, to execute a three-year Goods and Services Agreement with four fleet companies for the purchase of Medium & Heavy-Duty Truck parts and repair services. In no event shall the proposed agreements with the four companies exceed $3,300,000 over a three-year period. The City may choose to extend each agreement for up to two additional one-year terms in the amount of $1,100,000 per year for all four companies. The total not-to-exceed contract amount shall be $5,500,000.
That the City Council take the following actions:
A
.
Authorize Long Beach BMW Motorcycles, of Long Beach, California, as an authorized supplier for current and future purchases of parts and repair services for the Ontario Police Department’s BMW Motorcycles, and
B
.
Authorize the City Manager, or his designee, to execute a Goods and Services Agreement with Long Beach BMW Motorcycles, of Long Beach, California, for a total not-to-exceed contract amount of $225,000 over a three-year term and authorize the option to extend the Agreement for two additional one-year terms for a total not-to-exceed amount of $375,000.
That the City Council authorize the City Manager, or his designee, to execute Amendment No. 3 to the Design Services Agreement with HMC Architects, of Ontario, California, to provide on- call architectural, space planning, and engineering design services for the Ontario Arena Plaza audio/visual system in the amount of $28,600 for a total not-to-exceed contract amount of $6,704,927, and authorization to execute all documents required for the completion of the project which may include, but is not limited to, agreements, assessments, easements, reduction of retention accounts, contracts amendments within the authorization limits, and filing a notice of completion at the conclusion of all construction-related activities.
CITY OF ONTARIO Regular City Council/Housing Authority Meeting CITY HALL 303 EAST B STREET, ONTARIO CA 91764 • www.OntarioCA.gov 13
FOR THE ARCHIBALD SEWER DIVERSION PROJECT
ATTACHMENT:
Exhibit A.pdf
ATTACHMENT:
20250715 PSA with Kleinfelder Amendment^01 AGMT.pdf
10. AMENDMENTS TO THE PROFESSIONAL SERVICES AGREEMENTS WITH TRANSTECH ENGINEERS, INC., FOR ON-CALL PROJECT MANAGEMENT
ATTACHMENT:
Transtech Engineers- Amendment No. 6.pdf
ATTACHMENT:
Transtech Engineers- Amendment No. 11.pdf
11. THE RENEWAL OF THE CITY'S EXISTING TIME CLOCK SOLUTION AND SERVICES WITH ACCU- TIME SYSTEMS, INC.
ATTACHMENT:
CITY OF ONTARIO HOST SLA Price Increase Renewal Template Eff JULY 2025_REVISED V2.pdf
12. PARTICIPATION IN A COOPERATIVE PURCHASING AGREEMENT WITH AMAZON FOR
MATERIALS AND SUPPLIES
That the City Council authorize the City Manager, or designee to execute Amendment No. 9 to the Professional Services Agreement with Kleinfelder, Inc., of Ontario, California, for geotechnical and material testing services for the Archibald Sewer Diversion Project in the amount of $47,679, for a new total revised not-to-exceed amount of $1,738,885, and a term from March 5, 2024, to December 30, 2025.
That the City Council take the following actions:
A
.
Authorize the City Manager, or his designee, to execute Amendment No. 11 to the Professional Services Agreement with Transtech Engineers, Inc., of Chino, California, to extend the contract term to June 30, 2027;
B
.
Authorize the City Manager, or his designee, to execute Amendment No. 6 to the Professional Services Agreement with Transtech Engineers, Inc., of Chino, California, to provide on-call construction management services for the City Services Building project in the amount of $2,035,800 for a revised total not-to-exceed contract amount of $6,055,300; and
C
.
Authorize the City Manager, or his designee, to execute all documents required for the completion of the project which may include, but is not limited to, agreements, assessments, easements, reduction of retention accounts, contract amendments within the authorization limits, and filing a notice of completion at the conclusion of all construction-related activities.
That the City Council authorize the City Manager, or his designee, to execute a five-year Agreement with Accu-Time Systems, Inc., of Windsor, Connecticut, to renew and extend the use of the City’s time clock solution and services, for a not-to-exceed amount of $218,484.
That the City Council authorize the City Manager, or his designee, to approve the purchase of materials and supplies from Amazon Business, of Seattle, Washington, in an amount not-to- exceed approved budgeted amounts consistent with the terms and conditions of the OMNIA Cooperative Contract No. R-TC-17006.
CITY OF ONTARIO Regular City Council/Housing Authority Meeting CITY HALL 303 EAST B STREET, ONTARIO CA 91764 • www.OntarioCA.gov 14
ATTACHMENT:
AB - Participating Addendum to Cooperative Purchasing Agreement (002).pdf
ATTACHMENT:
Contract_-_Amazon_R-TC-17006_final.pdf
ATTACHMENT:
PWCS_Amazon_--_Contract_Renewal_1_--_Dec._2021.pdf
ATTACHMENT:
Contract_Renewal_-_R-TC-17006-R2_-_On-
line_Marketplace_for_Purchases_of_Products_and_Services_- _AMAZON.pdf
13. AN AMENDMENT TO THE PROFESSIONAL SERVICES AGREEMENT WITH CAN/AM TECHNOLOGIES, INC., FOR CENTRALIZED CASHIERING SOFTWARE AND SUPPORT
ATTACHMENT:
Amendment 3_CanAM.pdf
14. AN AMENDMENT TO THE PROFESSIONAL SERVICES AGREEMENT WITH SIDEPATH, INC.,
FOR TECHNICAL SERVICES RELATED TO THE CITY'S DATACENTER AND TECHNOLOGY
INFRASTRUCTURE
ATTACHMENT:
Amendment 2_Sidepath.pdf
15. STUDENT REPRESENTATIVE AND ALTERNATE APPOINTMENTS TO THE RECREATION & PARKS COMMISSION FOR FISCAL YEAR 2025-2026
16. A CHANGE ORDER TO THE CONSTRUCTION CONTRACT WITH MCCARTHY BUILDING COMPANIES, INC., FOR DESIGN-BUILD CONSTRUCTION SERVICES FOR THE VINEYARD
PARKING STRUCTURE PROJECT
That the City Council authorize the City Manager, or his designee, to execute Amendment No. 3 to the Professional Services Agreement with Can/Am Technologies, Inc., of Lakewood, Colorado, for centralized cashiering software and support in the amount of $1,334,456 increasing the not-to-exceed contract amount to $1,905,136 and extend the Agreement term for ten-years.
That the City Council authorize the City Manager, or his designee, to execute Amendment No. 2 to the Professional Services Agreement with Sidepath, Inc., of Laguna Hills, California, for technical services related to the City’s datacenter and technology infrastructure in the amount of $150,000 increasing the not-to-exceed contract amount to $300,000 and extend the Agreement term for an additional three years.
That the City Council confirm Krisha Shah, Ontario resident and student at Colony High School as the Student Representative and Isabel Bonus, Ontario resident and student at Chaffey High School as the second Student Representative to the Recreation & Parks Commission for the term set to expire on June 30, 2026.
That the City Council authorize the City Manager, or his designee, to execute Change Order No. 1 to the Construction Contract with McCarthy Building Companies, Inc., of Newport Beach, California, for design-build construction services for the Vineyard Parking Structure in the amount of $28,306,155 plus a contingency of $2,830,616 for a revised total not-to-exceed contract amount of $56,126,813; and authorization to execute all documents required for the completion of the project which may include, but is not limited to, agreements, assessments, CITY OF ONTARIO Regular City Council/Housing Authority Meeting CITY HALL 303 EAST B STREET, ONTARIO CA 91764 • www.OntarioCA.gov 15
ATTACHMENT:
McCarthy- Change Order No. 1.pdf
17. ACCEPTANCE OF GRANT FROM THE CALIFORNIA OFFICE OF TRAFFIC SAFETY (OTS) SELECTIVE TRAFFIC ENFORCEMENT PROGRAM (STEP) GRANT FY 2025-26 IN THE AMOUNT OF $550,000
ATTACHMENT:
Tenative approved Letter.pdf
18. ACCEPTANCE OF GRANT FROM CALIFORNIA HIGHWAY PATROL FOR THE CANNABIS TAX FUND GRANT PROGRAM FY 2025-26 FOR THE AMOUNT OF $309,692
ATTACHMENT:
FY25-26 CTFGP Intent to Award - Ontario PD.pdf
19. APPROVAL OF A ONE-YEAR MEMORANDUM OF UNDERSTANDING BETWEEN THE CITY OF ONTARIO AND THE ASSOCIATION OF ONTARIO MANAGEMENT EMPLOYEES;
APPROVAL OF
AMENDMENTS TO THE COMPENSATION AND BENEFITS PRO
FILES FOR CONFIDENTIAL
GROUPS' EMPLOYEES, DEPARTMENT HEAD EMPLOYEES, AND EXECUTIVE MANAGEMENT EMPLOYEES; AND ADOPT A RESOLUTION REGARDING SALARIES FOR APPOINTIVE
EXECUTIVE POSITIONS
easements, reduction of retention accounts, contracts amendments within the authorization limits, and filing a notice of completion at the conclusion of all construction-related activities.
That City Council authorize the City Manager or his designee to execute all documents necessary to accept a 12-month grant in the amount of $550,000 from the California Office of Traffic Safety (OTS) for participation in the FY 2025-26 Selective Traffic Enforcement Program (STEP) Grant.
That City Council authorize the City Manager or his designee to execute all documents necessary to accept the 12-month grant in the amount of $309,692 from the California Highway Patrol (CHP) for participation in the FY 2025-26 Cannabis Tax Fund Grant Program (CTFGP).
That the City Council approve authorize the City Manager (or their designee) to complete the following:
A
.
Approve and execute a one-year Memorandum of Understanding (MOU) regarding wages, hours, and other terms and conditions of employment with the Association of Ontario Management Employees (AOME), effective July 1, 2025, through June 30, 2026; B
.
Approve and execute amendments to the Compensation and Benefits Profile (Profile) for unrepresented Confidential Groups' (Confidential / Specialized Confidential / Confidential Management) employees, effective July 13, 2025;
C
.
Approve and execute amendments to the Profile for unrepresented Department Head employees, effective July 13, 2025;
D
.
Approve and execute amendments to the Profile for unrepresented Executive Management employees, effective July 13, 2025;
E
.
Adopt a Resolution setting salary ranges for appointive positions in the Executive Management employees; and
F
.
Authorize the City Manager to make non-substantive revisions that may be necessary to CITY OF ONTARIO Regular City Council/Housing Authority Meeting CITY HALL 303 EAST B STREET, ONTARIO CA 91764 • www.OntarioCA.gov 16
ATTACHMENT:
CONFIDENTIAL GROUPS Compensation and Benefits Profile July 2025.docx
ATTACHMENT:
AOME MOU 2025 FINAL ACC.docx
20. ANNUAL LEVY OF ASSESSMENTS WITHIN ONTARIO PARKWAY MAINTENANCE ASSESSMENT DISTRICT NOS. 1, 2, 3 AND 4 FOR FISCAL YEAR
2025-26
ATTACHMENT:
OPMAD Levy^01 Levy Table FY 2025-26.pdf
implement the MOU and the Profiles.
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ONTARIO, CALIFORNIA, TO APPROVE
THE SALARY RANGES FOR APPOINTIVE POSITIONS OF CITY MANAGER, FIRE CHIEF, AND POLICE CHIEF.
PUBLIC HEARINGS
Pursuant to Government Code Section 65009, if you challenge the City’s zoning, planning or any other decision in court, you may be limited to raising only those issues you or someone else raised at the public hearing described in this notice, or in written correspondence delivered to the City Council at, or prior to the public hearing. Affidavits of posting compliance, for all items below, are on file with the Records Management Department.
That the City Council conduct a combined public hearing for the districts and take the following actions pertaining to the levy of assessments within Ontario Parkway Maintenance Assessment Districts (OPMAD) Nos. 1, 2, 3 and 4 and:
A
.
Adopt a Resolution approving the Engineer’s Reports relating to the levy of assessments for each district;
B
.
Adopt a Resolution confirming the diagrams and assessments and providing for the assessment levy within Ontario Parkway Maintenance Assessment Districts Nos. 1, 2, & 3; and
C
.
Adopt a Resolution confirming the diagram and assessment and providing for the assessment levy within Ontario Parkway Maintenance Assessment District No. 4.
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ONTARIO, CALIFORNIA, APPROVING THE
ENGINEER'S REPORTS FOR THE ANNUAL LEVY OF ASSESSMENTS WITHIN ONTARIO PARKWAY MAINTENANCE ASSESSMENT DISTRICTS NO. 1, 2, 3 AND 4 FOR FISCAL YEAR 2025-26.
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ONTARIO, CALIFORNIA, CONFIRMING
THE DIAGRAMS AND ASSESSMENTS, AND PROVIDING FOR THE ANNUAL ASSESSMENT LEVY WITHIN ONTARIO PARKWAY MAINTENANCE ASSESSMENT DISTRICTS NO. 1, 2 AND 3 FOR FISCAL YEAR 2025-26.
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ONTARIO, CALIFORNIA, CONFIRMING
THE DIAGRAM AND ASSESSMENT AND PROVIDING FOR THE ANNUAL ASSESSMENT LEVY WITHIN ONTARIO PARKWAY MAINTENANCE ASSESSMENT DISTRICT NO. 4 FOR FISCAL YEAR 2025-26.
CITY OF ONTARIO Regular City Council/Housing Authority Meeting CITY HALL 303 EAST B STREET, ONTARIO CA 91764 • www.OntarioCA.gov 17
ATTACHMENT:
OPMAD Levy^02 Vicinity Maps.pdf
ATTACHMENT:
OPMAD Levy Approving Engineers Report 1234 03^RESO^RM
ATTACHMENT:
OPMAD_Levy_Confirming_Assessment_123^04^RESO_RM
ATTACHMENT:
OPMAD Levy Confirming Assessment 4 05^RESO^RM
21. ANNUAL LEVY OF ASSESSMENTS WITHIN STREET LIGHTING MAINTENANCE DISTRICT NOS. 1 AND 2 FOR FISCAL YEAR 2025-26
ATTACHMENT:
SLMD Levy^01 Levy Table FY 2025-26.pdf
ATTACHMENT:
SLMD Levy^02 Vicinity Maps.pdf
ATTACHMENT:
SLMD Levy Approving Engineers Report SLMD 12 03^RESO^RM
ATTACHMENT:
SLMD Levy Resolution Confirming Assessment 1 04^RESO^RM
ATTACHMENT:
SLMD Levy Resolution Confirming Assessment 2 05^RESO^RM
22. A PUBLIC HEARING TO CONSIDER A RESOLUTION REGARDING THE FORMATION OF THE CITY OF ONTARIO COMMUNITY FACILITIES DISTRICT NO. 74 (REMINGTON APG LLC SERVICES); AND INTRODUCTION OF AN ORDINANCE LEVYING SPECIAL TAXES That the City Council conduct a combined public hearing for the districts and take the following actions pertaining to the levy of assessments within Street Lighting Maintenance Districts (SLMD) Nos. 1 and 2, and:
A
.
Adopt a Resolution approving the Engineer’s Reports relating to the levy of assessments for each district;
B
.
Adopt a Resolution confirming the diagram and assessment and providing for the assessment levy within Street Lighting Maintenance District 1; and C
.
Adopt a Resolution confirming the diagram and assessment and providing for the assessment levy within Street Lighting Maintenance District 2.
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ONTARIO, CALIFORNIA, APPROVING THE
ENGINEER'S REPORTS FOR THE ANNUAL LEVY OF ASSESSMENTS WITHIN STREET LIGHTING MAINTENANCE DISTRICTS NO. 1 AND 2 FOR FISCAL YEAR 2025-26.
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ONTARIO, CALIFORNIA, CONFIRMING
THE DIAGRAM AND ASSESSMENT AND PROVIDING FOR THE ANNUAL ASSESSMENT LEVY WITHIN STREET LIGHTING MAINTENANCE DISTRICT NO. 1 FOR FISCAL YEAR 2025-26.
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ONTARIO, CALIFORNIA, CONFIRMING
THE DIAGRAM AND ASSESSMENT AND PROVIDING FOR THE ANNUAL ASSESSMENT LEVY WITHIN STREET LIGHTING MAINTENANCE DISTRICT NO. 2 FOR FISCAL YEAR 2025-26.
That the City Council consider and:
A
.
Adopt a Resolution of Formation of Community Facilities District No. 74 (Remington APG LLC Services), proposing that the community facilities district be authorized to levy a special tax and proposing that an appropriations limit of the community facilities district be established;
CITY OF ONTARIO Regular City Council/Housing Authority Meeting CITY HALL 303 EAST B STREET, ONTARIO CA 91764 • www.OntarioCA.gov 18
ATTACHMENT:
CFD 74 Remington APG LLC Resolution of Formation 01^RESO^RM
ATTACHMENT:
CFD 74 Remington APG LLC^01A RESO EXH B RMA.pdf
ATTACHMENT:
CFD 74 Remington APG LLC Resolution Calling Election^02^RESO^RM
ATTACHMENT:
CFD 74 Remington APG LLC Resolution Declaring Results of Election 03^RESO^RM
ATTACHMENT:
CFD 74 Remington APG LLC Ordinance Levying Special Tax
04^ORD^RM
ATTACHMENT:
CFD 74 Remington APG LLC^05 Concurrence of Election Official.doc
ATTACHMENT:
CFD 74 Remington APG LLC^06 Notice of Special Tax Lien.doc
23. AN INTRODUCTION OF A NEW CHAPTER REGULATING UNMANNED AIRCRAFT SYSTEMS (UAS) AND AMENDMENTS TO VARIOUS SECTIONS OF THE ONTARIO MUNICIPAL CODE
RELATED TO PARKING VIOLATIONS, CAMPING AND STORAGE REGULATIONS,
TRESPASSING ENFORCEMENT, AND AIRPORT RULES
B
.
Adopt a Resolution calling a special election for City of Ontario Community Facilities District No. 74 (Remington APG LLC Services);
C
.
Adopt a Resolution declaring the results of the special election and directing the recording of a Notice of Special Tax Lien; and
D
.
Introduce and waive further reading of an Ordinance levying special taxes within City of Ontario Community Facilities District No. 74 (Remington APG LLC Services).
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ONTARIO, CALIFORNIA, OF FORMATION OF CITY OF ONTARIO COMMUNITY FACILITIES DISTRICT NO. 74 (REMINGTON APG LLC
SERVICES), PROPOSING THAT THE COMMUNITY FACILITIES DISTRICT BE AUTHORIZED TO LEVY
A SPECIAL TAX AND PROPOSING THAT AN APPROPRIATIONS LIMIT OF THE COMMUNITY FACILITIES DISTRICT BE ESTABLISHED.
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ONTARIO, CALIFORNIA, CALLING SPECIAL ELECTION FOR CITY OF ONTARIO COMMUNITY FACILITIES DISTRICT NO. 74 (REMINGTON APG LLC SERVICES).
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ONTARIO, CALIFORNIA, DECLARING RESULTS OF SPECIAL ELECTION AND DIRECTING RECORDING OF NOTICE OF SPECIAL TAX LIEN.
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF ONTARIO, CALIFORNIA, LEVYING A SPECIAL TAX WITHIN CITY OF ONTARIO COMMUNITY FACILITIES DISTRICT NO. 74 (REMINGTON APG LLC SERVICES).
That the City Council introduce and waive further reading of:
A. An ordinance establishing regulations governing the use of Unmanned Aircraft Systems (UAS), commonly known as drones: and
B. Amend Volume I of the Ontario Municipal Code by:
1. Revising the Code to specify that all violations are punishable as misdemeanors—unless otherwise expressly stated or unless the citing officer or prosecuting attorney determines that CITY OF ONTARIO Regular City Council/Housing Authority Meeting CITY HALL 303 EAST B STREET, ONTARIO CA 91764 • www.OntarioCA.gov 19
ATTACHMENT:
Drone Regulations 01^ORD^RM
ATTACHMENT:
Amending Penalty and Enforcement Provisions 02^ORD^RM
24. A PUBLIC HEARING TO RECEIVE AND RESPOND TO PUBLIC COMMENT ON THE CITY'S
WATER QUALITY RELATIVE TO PUBLIC HEALTH GOALS
ATTACHMENT:
2025 Public Health Goals Report.pdf
25. QUALIFICATION OF TWO REFERENDUM PETITIONS CHALLENGING TWO CITY COUNCIL
ORDINANCES APPROVING A DEVELOPMENT AGREEMENT AND THE EMPIRE GROVES SPECIFIC PLAN TO DEVELOP A 600-ROOM HOTEL AND OTHER COMMERCIAL USES ON A
10.43 ACRE SITE LOCATED IN THE CITY OF ONTARIO
prosecution as an infraction better serves the interests of justice—in order to enhance the safety, health, and general welfare of residents, visitors, and businesses;
2. Authorizing any Police Officer to enforce all provisions of the Municipal Code and to arrest individuals in violation of said provisions; and
3. Updating regulations related to camping and the storage of personal property in public areas.
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF ONTARIO, CALIFORNIA, AMENDING CHAPTER 1 OF TITLE 7 TO VOLUME I OF THE ONTARIO MUNICIPAL CODE BY ADOPTING
REGULATIONS REGARDING THE USE OF UNMANNED AIRCRAFT SYSTEMS COMMONLY KNOWN AS DRONES.
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF ONTARIO, CALIFORNIA, AMENDING
THE ONTARIO MUNICIPAL CODE BY REVISING THE PENALTY AND ENFORCEMENT PROVISIONS, AND REVISING THE CAMPING AND STORAGE OF PERSONAL PROPERTY PROVISIONS.
That the City Council receive and respond to public comment on the 2025 Public Health Goals Report relative to the City’s drinking water.
ADMINISTRATIVE REPORTS/DISCUSSION/ACTION
That the City Council receive, file, and accept the certificate(s) of sufficiency of referendum petition signatures as valid in all respects; and submit the ordinances to Ontario voters at a special election date, June 2, 2026.
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ONTARIO, CALIFORNIA, CALLING FOR THE HOLDING OF A SPECIAL MUNICIPAL REFERENDUM ELECTION ON JUNE 2, 2026 FOR THE
SUBMISSION TO THE QUALIFIED VOTERS OF THE CITY OF ONTARIO, AN ORDINANCE APPROVING A DEVELOPMENT AGREEMENT TO DEVELOP A 600-ROOM HOTEL ON A 10.43 ACRE SITE LOCATED IN THE CITY OF ONTARIO; REQUESTING THE COUNTY OF SAN BERNARDINO TO CONSOLIDATE SAID ELECTION WITH THE STATEWIDE PRIMARY ELECTION OF EVEN DATE; AND
SETTING RULES AND DEADLINES FOR ARGUMENTS AND REBUTTALS FOR AND AGAINST THE ORDINANCE.
CITY OF ONTARIO Regular City Council/Housing Authority Meeting CITY HALL 303 EAST B STREET, ONTARIO CA 91764 • www.OntarioCA.gov 20
ATTACHMENT:
Calling Special Municipal Election (DP Referendum) 01^RESO^RM
ATTACHMENT:
Calling Special Municipal Election (EGSP Referendum) 02^RESO^RM
ATTACHMENT:
Certificate_of_Sufficiency_ Diversified Pacific- Signed.pdf
ATTACHMENT:
Certificate_of_Sufficiency_Empire Groves_Signed.pdf
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ONTARIO, CALIFORNIA, CALLING FOR THE HOLDING OF A SPECIAL MUNICIPAL REFERENDUM ELECTION ON JUNE 2, 2026 FOR THE
SUBMISSION TO THE QUALIFIED VOTERS OF THE CITY OF ONTARIO, AN ORDINANCE APPROVING THE EMPIRE GROVES SPECIFIC PLAN TO DEVELOP A 600-ROOM HOTEL AND OTHER COMMERCIAL USES ON A 10.43 ACRE SITE LOCATED IN THE CITY OF ONTARIO;
REQUESTING THE COUNTY OF SAN BERNARDINO TO CONSOLIDATE SAID ELECTION WITH THE STATEWIDE PRIMARY ELECTION OF EVEN DATE; AND SETTING RULES AND DEADLINES FOR ARGUMENTS AND REBUTTALS FOR AND AGAINST THE ORDINANCE.
STAFF MATTERS
City Manager Ochoa
COUNCIL MATTERS
Mayor Leon
Mayor pro Tem Wapner
Council Member Bowman
Council Member Porada
Council Member Macias
ADJOURNMENT
CITY OF ONTARIO Regular City Council/Housing Authority Meeting CITY HALL 303 EAST B STREET, ONTARIO CA 91764 • www.OntarioCA.gov 21
CITY OF ONTARIO
CLOSED SESSION REPORT
City Council // Housing Authority // Other // (GC 54957.1) July 15, 2025
ROLL CALL: Wapner _, Bowman _, Porada _, Macias _, Mayor / Chairman Leon _.
STAFF: City Manager / Executive Director __, City Attorney __
In attendance: Wapner _, Bowman _, Porada _, Macias _, Mayor / Chairman Leon _.
GC 54956.9(d)(1), CONFERENCE WITH LEGAL COUNSEL - EXISTING LITIGATION
City of Ontario, et al. v. Inland Empire Utilities Agency, Orange County Superior Court Case No. 30-2023-01344236-CU-WM-CJC
City of Ontario, et al. v. Inland Empire Utilities Agency, Los Angeles Superior Court Case No. 24STCP02321
Chino Basin Municipal Water District v. City of Chino, et al., San Bernardino Superior Court Case No. RCVRS 51010
City of Ontario v. Inland Empire Utilities Agency, San Bernardino Superior Court Case No.
CIVSB 2328325
No Reportable Action Continue Approved
/ / / / / /
Disposition: _________________________________________________________________
Reported by:
___________________________________________
City Attorney / City Manager / Executive Director
22 Department: Financial Services
Prepared By: Cruz Torres
Department:
Prepared By: Stephanie Castro
Staff Member Presenting: Armen Harkalyan,
Executive Director of Finance
Reviewed By: Claudia Hernandez, Matthew
Hernandez, . .
Approved By:
Submitted To: Council/OHA
Approved: _______________________________
Continued To: ___________________________
Denied: __________________________________
Item No: 2
SUBJECT:
RESOLUTIONS ESTABLISHING THE ANNUAL SPECIAL TAXES WITHIN COMMUNITY
FACILITIES DISTRICTS IN OLD MODEL COLONY AND ONTARIO RANCH FOR FISCAL YEAR 2025-26
CITY OF ONTARIO
Agenda Report
July 15, 2025
SECTION:
CONSENT CALENDAR
RECOMMENDATION:
That the City Council adopt Resolutions establishing the annual special taxes within City of Ontario Community Facilities Districts in Old Model Colony and Ontario Ranch for Fiscal Year 2025-26.
THE FOLLOWING COUNCIL GOALS ARE BEING ACHIEVED:
Maintain the Current High Level of Public Safety
Operate in a Businesslike Manner
Focus Resources in Ontario's Commercial and Residential Neighborhoods Ensure the Development of a Well Planned, Balanced, and Self-Sustaining Community in Ontario Ranch
FISCAL IMPACT:
The proposed Fiscal Year 2025-26 total special tax revenues from community facilities districts are projected to be $39,894,739. Special tax revenues of $23,842,645 will be used for debt service for those districts which have issued bonds or will be used to acquire infrastructure once bonds are issued for those districts currently awaiting bond issuances. Special tax revenues from CFD Services districts in the amount of $16,052,094 will be used to fund municipal services and administrative costs.
Included in the special tax revenues from bonded community facilities districts is a Direct Funding Allocation of $1,784,778 to be used to pay for future facility improvements and infrastructure replacement costs. The City must declare Direct Funding Allocations as City Facilities funds for the acquisition or construction of facilities. The Fiscal Year 2025-26 Adopted Budget includes projected revenues of $
13,726,000 for the General Fund
to pay for City services.
BACKGROUND & ANALYSIS:
Community Facilities Districts (CFD) generate special tax revenues to fund facilities and services within their respective districts. The facilities to be financed by the districts are as follows: street and bridge improvements; domestic and recycled water distribution facilities; sewer collection facilities; solid waste facilities; storm drainage facilities; park and 23 recreation facilities and equipment; aquatic facilities and equipment; fire facilities and equipment; police facilities and equipment; library facilities and equipment; fiber optic telecommunication system facilities; general governmental offices; administrative and meeting facilities; and land, rights-of-way and easements necessary for any of such facilities. The services authorized to be financed, in whole or in part, are as follows: police protection services; fire protection and suppression services; ambulance and paramedic services; maintenance and lighting of parks, parkways, streets, roads, and open space; flood and storm drain protection services; and maintenance and operation of any real property or tangible property with an estimated useful life of five or more years that is owned by the City.
The City's CFD Consultant, Goodwin Consulting Group, has prepared the Fiscal Year 2025-26 Administrative Tax Reports which include a description of each community facilities district, the basis for the annual levy, and the eligible uses for district special tax revenues. Each district's report is on file in the Records Management Department.
Summaries of the proposed annual tax rates for Fiscal Year 2025-26 and the assessed rates for Fiscal Year 2024-25 can be found in the attached Annual Tax Levy Tables, Exhibits A through F. In addition, where applicable, the maximum rate that can be legally levied is indicated next to the proposed rate for Fiscal Year 2025-26. Furthermore, the Ontario Ranch Direct Funding Allocation to the City Facilities fund from bonded CFDs declared for Fiscal Year 2025-26 is shown in Exhibit G.
As indicated in the attached exhibits, Staff recommends a level levy rate for Fiscal Year 2025-26, equal to the rates levied in Fiscal Year 2024-25 for City services assessed to residential and non- residential districts located in Ontario Ranch. Non-residential rates within Ontario Ranch Community Facilities Districts may vary slightly due to rounding to the special tax amounts as set within the Rates and Methods of Apportionments. Staff recommends a level special tax due to the rapid pace of development within the Ontario Ranch.
Community Facilities Districts in Old Model Colony may increase by the Consumer Price Index (CPI) used for Riverside-San Bernardino-Ontario region. The year-over-year CPI period used are as follows: CFD 10 uses January to January comparison and CFD 20 and 21 uses March to March comparison. For Fiscal Year 2025-26 Staff proposes a slight increase to the Fiscal Year 2024-25 tax rates for CFD 10 by the 2.94% CPI and for CFD 20 and 21 by the 2.53% CPI due to the increasing costs of services.
Some districts for which bonds will be or have been issued to acquire public infrastructure and facilities, will see increases in the total levy collected from all homes in the district. Minor increases are attributable to increases in the levy required to fund each district's annual debt service used to pay for the improvements; however, large increases in the total levy collected from such districts are attributable to new home starts for those districts. The details for each of these levies, which vary by residential floor area (square footage), can be found within each district's Administrative Tax Report and are identified for each parcel number within the district. The adoption of a Resolution for each of the above, named districts by the City Council is required annually to establish the special tax rates to be levied.
24 FY 2025-26
Number of Number of Special Tax
CFD No. Land Use Parcels Sq. Ft Levy
13 Industrial Property 6 1,936,142 $0.155029 per Sq. Ft. $0.211100 per Sq. Ft. $0.156135 per Sq. Ft. $302,299.72 13 Commercial Property 1 N/A $8,280.23 per Parcel $11,275.00 per Parcel $8,339.28 per Parcel $8,339.28 Total Fiscal Year 2025-26 Special Tax Levy $310,639.00
Goodwin Consulting Group, Inc.
FY 2024-25 Maximum Proposed
Tax Rates Tax Rates Tax Rates
FY 2025-26 FY 2025-26
Exhibit A Annual Tax Levy Table
City of Ontario
Old Model Colony Community Facilities District - Bonded Fiscal Year 2025-26 Special Tax Levy Summary
25 FY 2025-26
Special Tax
Land Use Levy
10 Taxable Property 25.01 Acre $488.61 per Acre $821.25 per Acre $502.96 per Acre $12,580.06 20 Taxable Property 16.28 Acre $2,028.53 per Acre $11,091.25 per Acre $2,079.83 per Acre $33,859.58 21 Detached Property 150 Unit $248.78 per Unit $317.86 per Unit $255.08 per Unit $38,262.00 21 Attached Property 152 Unit $194.82 per Unit $248.92 per Unit $199.74 per Unit $30,360.48 Total Fiscal Year 2025-26 Special Tax Levy $115,062.12
Goodwin Consulting Group, Inc.
Number of FY 2024-25 Maximum Proposed
CFD No. Units / Acres Tax Rates Tax Rates Tax Rates
Exhibit B Annual Tax Levy Table
City of Ontario
Old Model Colony Community Facilities Districts - Services Fiscal Year 2025-26 Special Tax Levy Summary
FY 2025-26 FY 2025-26
26 FY 2025-26
Number of Special Tax
Land Use Units / Sq. Ft. Levy (2)
9 Residential - Tax Zone 1 273 per Unit $1,371.52 per Unit $1,702.26 per Unit $1,371.52 per Unit $374,424.96 9 Residential - Tax Zone 2 235 per Unit $1,073.99 per Unit $1,332.98 per Unit $1,074.00 per Unit $252,390.00 19 Single Family Detached 461 per Unit $1,371.52 per Unit $1,426.38 per Unit $1,371.52 per Unit $632,270.72 23 Single Family Detached 1,354 per Unit $1,371.52 per Unit $1,426.38 per Unit $1,371.52 per Unit $1,857,038.08 23 Multiple Family 18 per Unit $1,188.58 per Unit $1,236.12 per Unit $1,188.58 per Unit $21,394.44 27 Single Family Detached 1,050 per Unit $1,371.52 per Unit $1,426.38 per Unit $1,371.52 per Unit $1,440,096.00 27 Multiple Family 1,144 per Unit $1,188.58 per Unit $1,236.12 per Unit $1,188.58 per Unit $1,359,735.52 27 Non-Residential Property 95,600 per Sq. Ft. $0.257100 per Sq. Ft. $0.267400 per Sq. Ft. $0.257100 per Sq. Ft. $24,578.76 32 Single Family Detached 335 per Unit $1,371.52 per Unit $1,426.38 per Unit $1,371.52 per Unit $459,459.20 37 Single Family Detached 330 per Unit $1,371.52 per Unit $1,426.38 per Unit $1,371.52 per Unit $452,601.60 44 Single Family Detached 564 per Unit $1,371.52 per Unit $1,426.38 per Unit $1,371.52 per Unit $773,537.28 44 Multiple Family 126 per Unit $1,188.88 per Unit $1,236.44 per Unit $1,188.88 per Unit $149,798.88 47 Non-Residential Property 1,289,292 per Sq. Ft. $0.250105 per Sq. Ft. $0.260110 per Sq. Ft. $0.250105 per Sq. Ft. $322,458.96 48 Single Family 432 per Unit $1,371.52 per Unit $1,426.38 per Unit $1,371.52 per Unit $592,496.64 49 Single Family Detached 176 per Unit $1,371.52 per Unit $1,426.38 per Unit $1,371.52 per Unit $241,387.52 50 Non-Residential Property 1,197,794 per Sq. Ft. $0.250105 per Sq. Ft. $0.260110 per Sq. Ft. $0.250105 per Sq. Ft. $299,574.78 51 Non-Residential Property 2,540,914 per Sq. Ft. $0.250105 per Sq. Ft. $0.260110 per Sq. Ft. $0.250105 per Sq. Ft. $635,496.40 58 Non-Residential Property 1,685,500 per Sq. Ft. $0.250105 per Sq. Ft. $0.260110 per Sq. Ft. $0.250105 per Sq. Ft. $421,552.72 59 Single Family Detached 87 per Unit $1,371.52 per Unit $1,426.38 per Unit $1,371.52 per Unit $119,322.24 59 Multiple Family 137 per Unit $1,188.90 per Unit $1,236.46 per Unit $1,188.90 per Unit $162,879.30 59 Non-Residential Property 98,113 per Sq. Ft. $0.255500 per Sq. Ft. $0.265700 per Sq. Ft. $0.255500 per Sq. Ft. $25,067.87 60 Non-Residential Property 1,677,272 per Sq. Ft. $0.250105 per Sq. Ft. $0.260110 per Sq. Ft. $0.250105 per Sq. Ft. $419,494.86 61 Non-Residential Property 4,853,668 per Sq. Ft. $0.250105 per Sq. Ft. $0.260110 per Sq. Ft. $0.250105 per Sq. Ft. $1,213,928.70 62 Non-Residential Property 908,092 per Sq. Ft. $0.250105 per Sq. Ft. $0.260110 per Sq. Ft. $0.250105 per Sq. Ft. $227,118.72 68 Non-Residential Property 1,003,918 per Sq. Ft. $0.250105 per Sq. Ft. $0.260110 per Sq. Ft. $0.250105 per Sq. Ft. $251,085.36 72 (1) Non-Residential Property 534,373 per Sq. Ft. $0.000000 per Sq. Ft. $0.260110 per Sq. Ft. $0.250105 per Sq. Ft. $133,649.60 Total Fiscal Year 2025-26 Special Tax Levy $12,862,839.11 (2) Due to rounding the totals may not sum.
Goodwin Consulting Group, Inc.
(1) Fiscal Year 2025-26 is the first year levied for CFD 72.
Exhibit C Annual Tax Levy Table
City of Ontario
Ontario Ranch Community Facilities Districts - Services Fiscal Year 2025-26 Special Tax Levy Summary
FY 2025-26 FY 2025-26
FY 2024-25 Maximum Proposed
CFD No. Tax Rates Tax Rates Tax Rates
27 FY 2025-26
Number of FY 2024-25 Proposed
CFD Name Units / Acres Tax A Levy Tax A Levy
31 Carriage House / Amberly Lane 143 $393,413.41 $393,612.84 45 Northpark and Countryside 242 $643,729.00 $643,729.00 55 Parklane 226 $758,494.00 $758,494.00
56 (1) Parkside / La Avenida 560 $1,533,587.00 $1,774,234.00 57 Neuhouse 334 $990,099.00 $990,099.00
64 (2) Sunset Ranch 468 $1,904,474.00 $2,041,523.00
Total Fiscal Year 2025-26 Special Tax A Levy $6,601,691.84 (1) CFD 56 Special Tax B can only levied on Tax Zone 2.
Goodwin Consulting Group, Inc.
(2) Fiscal Year 2025-26 is the first year CFD 64 is levied as a bonded district.
Exhibit D-1 Annual Tax Levy Table
City of Ontario
Ontario Ranch Community Facilities Districts - Bonded Facilities and Services Fiscal Year 2025-26 Special Tax A Levy Summary
CFD No.
28 FY 2025-26
Number of Special
Land Use Units / Sq. Ft. Tax B Levy
31 Single Family Detached 143 $1,371.52 per Unit $2,134.52 per Unit $1,371.52 per Unit $196,127.36 45 Single Family 242 $1,371.52 per Unit $2,134.44 per Unit $1,371.52 per Unit $331,907.84 55 Single Family 226 $1,371.52 per Unit $1,426.38 per Unit $1,371.52 per Unit $309,963.52 56 (2) Single Family Detached 381 $1,371.52 per Unit $1,426.38 per Unit $1,371.52 per Unit $522,549.12 57 Single Family 100 $1,371.52 per Unit $1,426.38 per Unit $1,371.52 per Unit $137,152.00 57 Multiple Family 234 $1,188.58 per Unit $1,236.12 per Unit $1,188.58 per Unit $278,127.72 64 Single Family Detached 149 $1,371.52 per Unit $1,426.38 per Unit $1,371.52 per Unit $204,356.48 64 Multiple Family 319 $1,188.88 per Unit $1,236.44 per Unit $1,188.88 per Unit $379,252.72 Total Fiscal Year 2025-26 Special Tax Levy $2,359,436.76 (1)
(2)
Goodwin Consulting Group, Inc.
Tax B Rates (1) Tax B Rates
According to the Rate and Method of Apportionments for both CFD 31 and CFD 45 Maximum Tax rate is increased based on the previous year's maximum tax rate. For CFDs 55, 56, 57, and 64, the Maximum Tax rate is increased based on the previous year's actual levy amount.
CFD 56 Special Tax B can only levied on Tax Zone 2.
Exhibit D-2 Annual Tax Levy Table
City of Ontario
Ontario Ranch Community Facilities Districts - Bonded Facilities and Services Fiscal Year 2025-26 Special Tax B Levy Summary
FY 2025-26 FY 2025-26
FY 2024-25 Maximum Proposed
CFD No. Tax B Rates
29 FY 2025-26
Number of FY 2024-25 Proposed
CFD Name Units / Acres Tax A Levy Tax A Levy
Sundance Park 200 $0.00 $903,765.00
Falloncrest 238 $329,218.00 $880,108.00
Neuhouse Phase 2 186 $132,960.00 $780,542.00
73 (2), (3) Wildflower Acres 63 $0.00 $304,439.00
75 (2), (3) Springhill 87 $0.00 $311,779.00
Total Fiscal Year 2025-26 Special Tax A Levy $3,180,633.00 (1)
(2)
(3)
Goodwin Consulting Group, Inc.
52 (1)
Exhibit E-1 Annual Tax Levy Table
City of Ontario
Ontario Ranch Community Facilities Districts - Non-Bonded Facilities and Services Fiscal Year 2025-26 Special Tax A Levy Summary
CFD No.
65 (2)
71 (2)
Fiscal Year 2025-26 is the first year CFD 52 is levied on the tax roll. It was previously directly billed. CFD 52 Special Tax B can only be levied on Tax Zone 1.
It is anticipated that bond issuances will be issued for CFDs 65 and 71 in FY 2025-26.
Fiscal Year 2025-26 is the first year CFDs 73 and 75 are levied. 30 FY 2025-26
Special
Land Use Tax B Levy
52 (1) Multiple Family 6 Unit $0.00 per Unit $1,236.42 per Unit $1,188.88 per Unit $7,133.28 65 Multiple Family 238 Unit $1,188.88 per Unit $1,236.44 per Unit $1,188.88 per Unit $282,953.44 71 Single Family Detached 48 Unit $1,371.53 per Unit $1,426.38 per Unit $1,371.52 per Unit $65,832.96 71 Multiple Family 138 Unit $1,188.88 per Unit $1,236.44 per Unit $1,188.88 per Unit $164,065.44 73 (2) Single Family Detached 39 Unit $0.00 per Unit $1,426.38 per Unit $1,371.52 per Unit $53,489.28 73 (2) Multiple Family 24 Unit $0.00 per Unit $1,236.46 per Unit $1,188.90 per Unit $28,533.60 75 (2) Single Family Detached 51 Unit $0.00 per Unit $1,426.38 per Unit $1,371.52 per Unit $69,947.52 75 (2) Multiple Family 36 Unit $0.00 per Unit $1,236.46 per Unit $1,188.90 per Unit $42,800.40 Total Fiscal Year 2025-26 Special Tax Levy $714,755.92
(1)
(2)
Goodwin Consulting Group, Inc.
Exhibit E-2 Annual Tax Levy Table
City of Ontario
Ontario Ranch Community Facilities Districts - Non-Bonded Facilities and Services Fiscal Year 2025-26 Special Tax B Levy Summary
FY 2025-26 FY 2025-26
Fiscal Year 2025-26 is the first year CFD 52 is levied on the tax roll. It was previously directly billed. CFD 52 Special Tax B can only be levied on Tax Zone 1.
Fiscal Year 2025-26 is the first year CFDs 73 and 75 are levied.
Number of FY 2024-25 Maximum Proposed
CFD No. Units / Sq. Ft. Tax B Rates Tax B Rates Tax B Rates 31 FY 2025-26
Number FY 2024-25 Proposed
of Units Tax Levy Tax Levy
24 Park Place Facilities Phase 1 432 $1,080,938.07 $1,081,187.98 25 Park Place Facilities Phase II 253 $664,727.00 $664,727.00 26 Park Place Facilities Phase III 279 $681,907.00 $681,907.00 28 New Haven Facilities - Area A 336 $688,588.89 $691,413.18 30 New Haven Facilities - Area B 442 $964,420.00 $964,420.00 33 Archibald/Shaefer - Facilities 229 $501,514.00 $501,514.00 34 Countryside Phase 1 North - Facilities 226 $538,527.34 $538,526.84 35 (1) Countryside Phase 2 South - Facilities 235 $901,171.00 $901,171.00 38 Park & Turner NE Facilities 330 $799,856.00 $799,856.00 39 New Haven Facilities - Area C 225 $409,694.66 $409,694.26 40 Emerald Park Facilities 265 $495,707.00 $495,707.00
41 Canvas Park Facilities 536 $961,926.00 $961,926.00
42 West Haven 196 $592,078.00 $592,078.00
43 Park Place Facilities Phase IV 335 $1,093,091.00 $1,093,091.00 46 Avenue 176 Facilities 176 $545,235.00 $545,235.00
53 Tevelde Facilities 432 $1,481,365.00 $1,481,365.00
54 Esperanza Facilities 226 $509,323.00 $509,323.00
66 (1) Olive and Oleander Facilities 224 $836,539.00 $836,539.00 Total Fiscal Year 2025-26 Special Tax Levy $13,749,681.26 (1) Fiscal Year 2025-26 is the first year levied as a bonded district for CFDs 35 and 66.
Goodwin Consulting Group, Inc.
CFD No. CFD Name
Exhibit F Annual Tax Levy Table
City of Ontario
Ontario Ranch Community Facilities Districts - Bonded Facilities Fiscal Year 2025-26 Special Tax Levy Summary
32 CFD No. CFD Name
FY 2025-26
Direct Funding
Allocation
24 Park Place Facilities Phase I $8,327.02
25 Park Place Facilities Phase II $54,657.00
26 Park Place Facilities Phase III $59,362.00
28 New Haven Facilities - Area A $48,673.72
30 New Haven Facilities - Area B $83,480.24
31 Carriage House / Amberly Lane $4,600.00
33 Archibald/Shaefer - Facilities $37,020.00
34 Countryside Phase 1 North - Facilities $4,300.00
35 (1) Countryside Phase 2 North - Facilities $75,427.00 38 Park & Turner NE Facilities $69,542.24
39 New Haven Facilities - Area C $32,018.30
40 Emerald Park Facilities $41,863.00
41 Canvas Park Facilities $81,282.00
42 West Haven $50,021.50
43 Park Place Facilities Phase IV $91,947.00
45 Northpark and Countryside $54,835.00
46 Avenue 176 Facilities $42,591.00
53 Tevelde Facilities $129,521.00
54 Esperanza Facilities $43,354.00
55 Parklane $63,250.00
56 Parkside/La Avenida $372,377.50
57 Neuhouse $86,005.00
64 (1) Sunset Ranch $180,279.00
66 (1) Olive & Oleander $70,045.00
$1,784,778.52
(1) FY 2025-26 is the first year CFDs 35, 64, and 66 will have a Direct Funding amount.
Total Fiscal Year 2025-26 Special Tax Direct Funding
Exhibit G Allocation for Direct Funding of Facilities
City of Ontario
Ontario Ranch Community Facilities District - Bonded
Fiscal Year 2025-26 Special Tax Summary
33 RESOLUTION NO. ________
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ONTARIO,
CALIFORNIA, ACTING IN ITS CAPACITY AS THE LEGISLATIVE BODY OF C OMMUNITY FACILITIES DISTRICT NO. 9 (EDENGLEN),
ESTABLISHING THE ANNUAL SPECIAL TAX FOR FISCAL YEAR 2025-
26. WHEREAS, the City Council of the City of Ontario, California , 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" (the “Act”), being Chapter 2.5, Part 1, Division 2, Title 5, of the Government Code of the State of California. This Community Facilities District is designated as City of Ontario Community Facilities District No. 9 (Edenglen) (hereinafter referred to as "District"); and
WHEREAS, the City Council did, acting as the legislative body of the District, by the enactment of Ordinance No. 2860 (the "Special Tax Ordinance") as authorized by Section 53340 of the Government Code of the State of California, authorize the levy of a special tax to pay for costs and expenses related to the District, and this legislative body is desirous to establish the specific rates of the special tax to be collected for the specified Fiscal Year.
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Ontario as follows:
SECTION 1. The above recitals are all true and correct.
SECTION 2. That the specific rates and amount of the special tax to be collected to pay for the costs and expenses (as defined in Section 5 below) for the referenced Fiscal Year for the District is hereby determined and established as set forth in the attached referenced and incorporated Exhibit "A".
SECTION 3. That the rates as set forth above does not exceed the amount as previously authorized by the Special Tax Ordinance of this legislative body, and is not in excess of that as previously approved by the qualified electors of the District.
SECTION 4. The City Manager is authorized and directed to file a certified copy of this Resolution, together with a list of all parcels subject to the special tax for the above specified Fiscal Year and the amount of the special tax to be levied against each such parcel, with the County Auditor/Tax Collector of the County of San Bernardino on or before August 10; provided, however, that such may be filed after August 10, but not later than August 21, if the City Manager obtains the prior written consent of such County Auditor/Tax Collector.
SECTION 5. That the proceeds of the special tax shall be used only to pay the 34 following costs and expenses:
(a) Costs of providing services authorized to be financed by the District;
(b) Costs incurred by the District and the City in the annual levy and collection of the special taxes;
(c) Administrative costs of the District; and
(d) Any incidental expenses authorized to be financed by the District.
SECTION 6. The special tax shall be collected in the same manner as ordinary ad valorem property taxes are collected, and shall be subject to the same penalties and same procedure and sale in cases of any delinquency for ad valorem taxes, and the County Auditor/Tax Collector is hereby authorized to deduct rea sonable administrative costs incurred in collecting any said special tax.
SECTION 7. All monies above collected shall be paid into the Community Facilities District No. 9 Fund.
SECTION 8. The County Auditor/Tax Collector is hereby directed to enter in the next County assessment roll on which taxes will become due, opposite each lot or parcel of land affe cted in a space marked " CFD No. 9 Special Tax," or by any other suitable designation, the installment of the special tax.
SECTION 9. The County Auditor/ Tax Collector shall then, at the close of the tax collection period, promptly render to the District a detailed report showing the amount and/or amounts of such special tax installments, interests, penalties, and percentages so collected and from what prop erty collected, and also provide a statement of any percentages retained for the expense of making any such collection.
SECTION 10. This legislative body hereby certifies that the levy of the special tax was authorized in accordance with the provisions of the Act, and complies with the requirements of Articles XIIIA and XIIIC of the Constitution of the State of California.
The City Clerk of the City of Ontario shall certify as to the adoption of this Resolution.
PASSED, APPROVED, AND ADOPTED this 15th day of July 2025.
_____________________________________
PAUL S. LEON, MAYOR
35 ATTEST:
________________________________
SHEILA MAUTZ, CITY CLERK
APPROVED AS TO LEGAL FORM:
_______________________________
BEST BEST & KRIEGER, LLP
CITY ATTORNEY
36 STATE OF CALIFORNIA )
COUNTY OF SAN BERNARDINO )
CITY OF ONTARIO )
I, SHEILA MAUTZ, City Clerk of the City of Ontario, DO HEREBY CERTIFY that foregoing Resolution No. 2025- was duly passed and adopted by the City Council of the City of Ontario at their regular meeting held July 15, 2025 by the following roll call vote, to wit:
AYES: COUNCIL MEMBERS:
NOES: COUNCIL MEMBERS:
ABSENT: COUNCIL MEMBERS:
____________________________________
SHEILA MAUTZ, CITY CLERK
(SEAL)
The foregoing is the original of Resolution No. 2025- duly passed and adopted by the Ontario City Council at their regular meeting held July 15, 2025.
_____________________________________
SHEILA MAUTZ, CITY CLERK
(SEAL)
37 EXHIBIT "A"
CITY OF ONTARIO
COMMUNITY FACILITIES DISTRICT NO. 9
(EDENGLEN)
SPECIAL TAX RATES
FOR FISCAL YEAR 2025-26
Land Use
Residential Property:
Tax Zone 1 $1,371.52 per Unit
Tax Zone 2 $1,074.00 per Unit
Non-Residential Property $0.265455 per Sq. Ft.
Tax Rates
FY 2025-26
38 RESOLUTION NO. ________
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ONTARIO,
CALIFORNIA, ACTING IN ITS CAPACITY AS THE LEGISLATIVE BODY OF COMMUNITY FACILITIES DISTRICT NO. 10 (ONTARIO AIRPORT
TOWERS), ESTABLISHING THE ANNUAL SERVICES SPECIAL TAX
FOR FISCAL YEAR 2025-26.
WHEREAS, the City Council of the City of Ontario, California, 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 o f the "Mello -Roos Community Facilities Act of 1982" (the “Act”), being Chapter 2.5, Part 1, Division 2, Title 5, of the Government Code of the State of California. This Community Facilities District is designated as “Community Facilities District No. 10 of the City of Ontario (Ontario Airport Towers)” (hereinafter referred to as "District"); and
WHEREAS, the City Council did, acting as the legislative body of the District, by the enactment of Ordinance No. 2902 (the "Special Tax Ordinance") as authorized b y Section 53340 of the Government Code of the State of California, authorize the levy of a services special tax (the “Services Special Tax”) and a facilities special tax (the “Facilities Special Tax”) to pay for costs and expenses related to the District, and this legislative body is desirous to establish the specific rate of the Services Special Tax to be collected for the specified Fiscal Year.
NOW, THEREFORE, BE IT RESOVLVED by the City Council of the City of Ontario as follows:
SECTION 1. The above recitals are all true and correct.
SECTION 2. That the specific rate and amount of the Services Special Tax to be collected to pay for the costs and expenses (as defined in Section 5 below) for the referenced Fiscal Year for the District is hereby determined and established as set forth in the attached referenced and incorporated Exhibit "A".
SECTION 3. That the rate as set forth above does not exceed the amount as previously authorized by Ordinance of this legislative body and is not in excess of that as previously approved by the qualified electors of the District.
SECTION 4. The City Manager is authorized and directed to file a certified copy of this Resolution together with a list of all parcels subject to the Services Special Tax for the above specified Fiscal Year and the amount of the special tax to be levied against each such parcel, with the County Auditor/Tax Collector of the County of San Bernardino on or before August 10; provided, however, that such may be filed after August 10, but not later than August 2 1, if the City Manager obtains the prior written consent of such County Auditor/Tax Collector.
39 SECTION 5. That the proceeds of the special tax shall be used only to pay the following costs and expenses:
(a) police protection services, fire protection and rescue services and parkway and open space maintenance services (the “Services”); and
(b) all costs related to financing and administering the Services, the determination of the amount of special taxes to be levied and costs otherwise incurred in order to carry out the authorized purposes of the District and administering the District (the “Services Incidental Expenses”).
SECTION 6. The Services Special Tax shall be collected in the same manner as ordinary ad valorem property taxes are collected and shall be subject to the same penalties and same procedure and sale in cases of any delinquency for ad valorem taxes, and the County Auditor/Tax Collector is hereby authorized to deduct reasonable administrative costs incurred in collecting any said Services Special Tax.
SECTION 7. The County Auditor/Tax Collector is hereby directed to enter in the next County assessment roll on which taxes will become due, opposite each lot or parcel of land affected in a space marked "CFD No. 10 Special Tax," or by any other suitable designation, the installment of the Services Special Tax.
SECTION 8. The County Auditor/Tax Collector shall then, at the close of the tax collection period, promptly render to the District a detailed report showing the amount and/or amounts of such Services Special Tax installments, interests, 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.
SECTION 9. This legislative body hereby certifies that the levy of the Services Special Tax was authorized in accordance with the provisions of the Act and complies with the requirements of Articles XIIIA and XIIIC of the Constitution of the State of California.
The City Clerk of the City of Ontario shall certify as to the adoption of this Resolution.
PASSED, APPROVED, AND ADOPTED this 15th day of July 2025.
_____________________________________
PAUL S. LEON, MAYOR
40 ATTEST:
________________________________
SHEILA MAUTZ, CITY CLERK
APPROVED AS TO LEGAL FORM:
_______________________________
BEST BEST & KRIEGER, LLP
CITY ATTORNEY
41 STATE OF CALIFORNIA )
COUNTY OF SAN BERNARDINO )
CITY OF ONTARIO )
I, SHEILA MAUTZ, City Clerk of the City of Ontario, DO HEREBY CERTIFY that foregoing Resolution No. 2025- was duly passed and adopted by the City Council of the City of Ontario at their regular meeting held July 15, 2025 by the following roll call vote, to wit:
AYES: COUNCIL MEMBERS:
NOES: COUNCIL MEMBERS:
ABSENT: COUNCIL MEMBERS:
____________________________________
SHEILA MAUTZ, CITY CLERK
(SEAL)
The foregoing is the original of Resolution No. 2025- duly passed and adopted by the Ontario City Council at their regular meeting held July 15, 2025.
_____________________________________
SHEILA MAUTZ, CITY CLERK
(SEAL)
42 EXHIBIT "A"
CITY OF ONTARIO
COMMUNITY FACILITIES DISTRICT NO. 10
(ONTARIO AIRPORT TOWERS)
SPECIAL TAX RATE
FOR FISCAL YEAR 2025-26
All Assessor’s Parcels of Taxable Property within Community Facilities District No. 10 shall be taxed at the following special tax rate pursuant to the Rate and Method of Apportionment of Special tax, as amended:
Assessor’s Parcel, Acre and Taxable Property shall all have the meanings as defined in the Rate and Method of Apportionment of Special tax, as amended.
Land Use
Taxable Property $502.96 Per Acre
Tax Rates
FY 2025-26
43 RESOLUTION NO. ________
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ONTARIO,
CALIFORNIA, ACTING IN ITS CAPACITY AS THE LEGISLATIVE BODY OF COMMUNITY FACILITIES DISTRICT NO. 13 (CALIFORNIA
COMMERCE CENTER - PHASE IV) , ESTABLISHING THE ANNUAL
SPECIAL TAX FOR FISCAL YEAR 2025-26.
WHEREAS, the City Council of the City of Ontario, California, 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" (the “Act”), being Chapter 2.5, Part 1, Division 2, Title 5, of the Government Code of the State of California. This Community Facilities District is designated as “C ommunity Facilities District No. 13 of the City of Ontario (California Commerce Center - Phase IV)” (hereinafter referred to as "District"); and
WHEREAS, the City Council did, acting as the legislative body of the District, by the enactment of Ordinance No. 2893 (the "Special Tax Ordinance") as authorized by Section 53340 of the Government Code of the State of California, authorize the levy of a special tax to pay for costs and expenses related to the District, and this legislative body is desirous to establish the specific rates of the special tax to be collected for the specified Fiscal Year.
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Ontario as follows:
SECTION 1. The above recitals are all true and correct.
SECTION 2. That the specific rate s and amount of the special tax to be collected to pay for the costs and expenses (as defined in Section 5 below) for the referenced Fiscal Year for the District is hereby determined and established as set forth in the attached referenced and incorporated Exhibit "A".
SECTION 3. That the rate s as set forth above do not exceed the amount as previously authorized by Ordinance of this legislative body, and is not in excess of that as previously approved by the qualified electors of the District.
SECTION 4. The City Manager is authorized and direc ted to file a certified copy of this Resolution together with a list of all parcels subject to the special tax for the above specified Fiscal Year and the amount of the special tax to be levied against each such parcel, with the County Auditor/Tax Collector of the County of San Bernardino on or before August 10; provided, however, that such may be filed after August 10, but not later than August 21, if the City Manager obtains the prior written consent of such County Auditor/Tax Collector.
SECTION 5. That the proceeds of the special tax shall be used only to pay the 44 following costs and expenses:
(a) Debt service on all bonds or other indebtedness i ssued to finance those facilities and incidental expenses authorized to be financed by the District (including the costs of any credit enhancement);
(b) Costs of those facilities authorized to be financed by the District;
(c) Costs incurred by the District and the City in the annual levy and collection of the special taxes;
(d) Administrative costs of the District; and
(e) Any amounts required to replenish any reserve funds established in association with bonds issued to finance those facilities and inc idental expenses authorized to be financed by the District.
SECTION 6. The special tax shall be collected in the same manner as ordinary ad valorem property taxes are collected, and shall be subject to the same penalties and same procedure and sale in cas es of any delinquency for ad valorem taxes, and the County Auditor/Tax Collector is hereby authorized to deduct reasonable administrative costs incurred in collecting any said special tax.
SECTION 7. All monies above collected shall be paid into a Special Tax Fund created and established in connection with the issuance of bonds by the District.
SECTION 8. The County Auditor/Tax Collector is hereby directed to enter in the next County assessment roll on which taxes will become due, opposite each lot or parcel of land affected in a space marked "CFD No. 13 Special Tax," or by any other suitable designation, the installment of the special tax.
SECTION 9. The County Auditor/Tax Collector shall then, at the close of the tax collection period, promptly render to the District a detailed report showing the amount and/or amounts of such special tax installments, interests, 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.
SECTION 10. This legislative body hereby certifies that the levy of the special tax was authorized in accordance with the provisions of the Act, and complies with the requirements of Articles XIIIA and XIIIC of the Constitution of the State of California.
The City Clerk of the City of Ontario shall certify as to the adoption of this Resolution.
PASSED, APPROVED, AND ADOPTED this 15th day of July 2025.
45 _____________________________________
PAUL S. LEON, MAYOR
ATTEST:
________________________________
SHEILA MAUTZ, CITY CLERK
APPROVED AS TO LEGAL FORM:
_______________________________
BEST BEST & KRIEGER LLP
CITY ATTORNEY
46 STATE OF CALIFORNIA )
COUNTY OF SAN BERNARDINO )
CITY OF ONTARIO )
I, SHEILA MAUTZ, City Clerk of the City of Ontario, DO HEREBY CERTIFY that foregoing Resolution No. 2025- was duly passed and adopted by the City Council of the City of Ontario at their regular meeting held July 15, 2025 by the following roll call vote, to wit:
AYES: COUNCIL MEMBERS:
NOES: COUNCIL MEMBERS:
ABSENT: COUNCIL MEMBERS:
____________________________________
SHEILA MAUTZ, CITY CLERK
(SEAL)
The foregoing is the original of Resolution No. 2025- duly passed and adopted by the Ontario City Council at their regular meeting held July 15, 2025.
_____________________________________
SHEILA MAUTZ, CITY CLERK
(SEAL)
47 EXHIBIT "A"
CITY OF ONTARIO
COMMUNITY FACILITIES DISTRICT NO. 13
(CALIFORNIA COMMERCE CENTER - PHASE IV)
SPECIAL TAX RATES
FOR FISCAL YEAR 2025-26
Land Use
Taxable Property:
Industrial Property $0.156135 per Sq. Ft.
Commercial Property $8,339.28 per Parcel
Tax Rates
FY 2025-26
48 RESOLUTION NO. ________
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ONTARIO,
CALIFORNIA, ACTING IN ITS CAPACITY AS THE LEGISLATIVE BODY OF CITY OF ONTARIO COMMUNITY FACILITIES DISTRICT NO. 19 (COUNTRYSIDE PHASE 1 - SERVICES), ESTABLISHING THE ANNUAL SPECIAL TAX FOR FISCAL YEAR 2025-26.
WHEREAS, the City Council of the City of Ontario, California , 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" (the “Act”), being Chapter 2.5, Part 1, Division 2, Title 5, of the Government Code of the State of California. This Community Facilities District is designated as City of Ontario Community Facilities District No. 19 (Countryside Phase 1 - Services) (hereinafter referred to as "District"); and
WHEREAS, the City Council did, act ing as the legislative body of the District, by the enactment of Ordinance No. 3007 (the "Special Tax Ordinance") as authorized by Section 53340 of the Government Code of the State of California, authorize the levy of a special tax to pay for costs and expenses related to the District, and this legislative body is desirous to establish the specific rates of the special tax to be collected for the specified Fiscal Year.
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Ontario as follows:
SECTION 1. The above recitals are all true and correct.
SECTION 2. That the specific rate s and amount of the special tax to be collected to pay for the costs and expenses (as defined in Section 5 below) for the referenced Fiscal Year for the District is hereby determined and established as set forth in the attached referenced and incorporated Exhibit "A".
SECTION 3. That the rates as set forth above does not exceed the amount as previously authorized by the Special Tax Ordinance of this legislative body, and is not in excess of that as previously approved by the qualified electors of the District.
SECTION 4. The City Manager is authorized and directed to file a certified copy of this Resolution, together with a list of all parcels subject to the special tax for the above specified Fiscal Year and the amount of the special tax to be levied against each such parcel, with the County Auditor/Tax Collector of the County of San Bernardino on or before August 10; provided, however, that such may be filed after August 10, but not later than August 21, if the City Manager obtains the prior written consent of such County Auditor/Tax Collector.
SECTION 5. That the proceeds of the special tax shall be used only to pay the 49 following costs and expenses:
(a) Costs of providing services authorized to be financed by the District;
(b) Costs incurred by the District and the City in the annual levy and collection of the special taxes;
(c) Administrative costs of the District; and
(d) Any incidental expenses authorized to be financed by the District.
SECTION 6. The special tax shall be collected in the same manner as ordinary ad valorem property taxes are collected, and shall be subject to the same penalties and same procedure and sale in cases of any delinquency for ad valorem taxes, and the County Auditor/Tax Collector is hereby authorized to deduct reasonable administrative costs incurred in collecting any said special tax.
SECTION 7. All monies above collecte d shall be paid into the Community Facilities District No. 19 Fund.
SECTION 8. The County Auditor/Tax Collector is hereby directed to enter in the next County assessment roll on which taxes will become due, opposite each lot or parcel of land affected in a space marked "CFD No. 19 Special Tax," or by any other suitable designation, the installment of the special tax.
SECTION 9. The County Auditor/Tax Collector shall then, at the close of the tax collection period, promptly render to the District a detailed report showing the amount and/or amounts of such special tax installments, interests, 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.
SECTION 10. This legislative body hereby certifies that the levy of the special tax was authorized in accordance with the provisions of the Act, and complies with the requirements of Articles XIIIA and XIIIC of the Constitution of the State of California.
The City Clerk of the City of Ontario shall certify as to the adoption of this Resolution.
PASSED, APPROVED, AND ADOPTED this 15th day of July 2025.
_____________________________________
PAUL S. LEON, MAYOR
50 ATTEST:
________________________________
SHEILA MAUTZ, CITY CLERK
APPROVED AS TO LEGAL FORM:
_______________________________
BEST BEST & KRIEGER, LLP
CITY ATTORNEY
51 STATE OF CALIFORNIA )
COUNTY OF SAN BERNARDINO )
CITY OF ONTARIO )
I, SHEILA MAUTZ, City Clerk of the City of Ontario, DO HEREBY CERTIFY that foregoing Resolution No. 2025- was duly passed and adopted by the City Council of the City of Ontario at their regular meeting held July 15, 2025 by the following roll call vote, to wit:
AYES: COUNCIL MEMBERS:
NOES: COUNCIL MEMBERS:
ABSENT: COUNCIL MEMBERS:
____________________________________
SHEILA MAUTZ, CITY CLERK
(SEAL)
The foregoing is the original of Resolution No. 2025- duly passed and adopted by the Ontario City Council at their regular meeting held July 15, 2025.
_____________________________________
SHEILA MAUTZ, CITY CLERK
(SEAL)
52 EXHIBIT "A"
CITY OF ONTARIO
COMMUNITY FACILITIES DISTRICT NO. 19
(COUNTRYSIDE PHASE 1 - SERVICES)
SPECIAL TAX RATES
FOR FISCAL YEAR 2025-26
Land Use
Residential Property:
Single Family Detached $1,371.52 per Unit
Multiple Family $1,188.58 per Unit
Gated Apartment Community $996.76 per Unit
Non-Residential Property $0.257100 per Sq. Ft.
FY 2025-26
Tax Rates
53 RESOLUTION NO. ________
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ONTARIO,
CALIFORNIA, ACTING IN ITS CAPACITY AS THE LEGISLATIVE BODY OF COMMUNITY FACILITIES DISTRICT NO. 20 (WAL-MART),
ESTABLISHING THE ANNUAL SERVICES SPECIAL TAX FOR FISCAL YEAR 2025-26.
WHEREAS, the City Council of the City of Ontario, California, 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" (the “Act”), being Chapter 2.5, Part 1, Division 2, Tit le 5, of the Government Code of the State of California. This Community Facilities District is designated as “C ommunity Facilities District No. 20 of the City of Ontario (Wal-Mart)” (hereinafter referred to as "District"); and
WHEREAS, the City Council di d, acting as the legislative body of the District, by the enactment of Ordinance No. 29 63 (the "Special Tax Ordinance") as authorized by Section 53340 of the Government Code of the State of California, authorize the levy of a services special tax (the “Services Special Tax”) and a facilities special tax (the “Facilities Special Tax”) to pay fo r costs and expenses related to the District, and this legislative body is desirous to establish the specific rate of the Services Special Tax to be collected for the specified Fiscal Year.
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Ontario as follows:
SECTION 1. The above recitals are all true and correct.
SECTION 2. That the specific rate and amount of the Services Special Tax to be collected to pay for the Costs and Expenses (as defined in Section 5 below) for the referenced Fiscal Year for the District is hereby determined and established as set forth in the attached referenced and incorporated Exhibit "A".
SECTION 3. That the rate as set forth above does not exceed the amount as previously authorized by Ordinance of this l egislative body, and is not in excess of that as previously approved by the qualified electors of the District.
SECTION 4. The City Manager is authorized and directed to file a certified copy of this Resolution together with a list of all parcels subject to the Services Special Tax for the above specified Fiscal Year and the amount of the special tax to be levied against each such parcel, with the County Auditor/Tax Collector of the County of San Bernardino on or before August 10; provided, however, that s uch may be filed after August 10, but not later than August 21, if the City Manager obtains the prior written consent of such County Auditor/Tax Collector.
54 SECTION 5. That the proceeds of the special tax shall be used only to pay the following costs and expenses:
(a) the lighting, operating, maintaining, improving and servicing of the public street lights and appurtenances benefiting the properties within the District, the maintaining improving and servicing of the landscaping and appurtenances of the raised, landscaped median to be constructed by the landowner on the west side of Mountain Avenue between 5th Street and 6th Street (the “Services”); and
(b) all costs related to financing and administering the Services, the determination of the amount of special taxes to be levied and costs otherwise incurred in order to carry out the authorized purposes of the District and administering the District (the “Services Incidental Expenses”).
SECTION 6. The Services Special Tax shall be collected in the same manner as ordinary ad valorem property taxes are collected, and shall be subject to the same penalties and same procedure and sale in cases of any delinquency for ad valorem taxes, and the County Auditor/Tax Collector is hereby authorized to deduct reasonable administrative costs incurred in collecting any said Services Special Tax.
SECTION 7. The County Auditor/Tax Collector is hereby directed to enter in the next County assessment roll on which taxes will become due, opposite each lot or parcel of land aff ected in a space marked " CFD No. 20 Special Tax," or by any other suitable designation, the installment of the Services Special Tax.
SECTION 8. The County A uditor/Tax Collector shall then, at the close of the tax collection period, promptly render to the District a detailed report showing the amount and/or amounts of such Services Special Tax installments, interests, 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.
SECTION 9. This legislative body hereby certifies that the levy of the Services Special Tax was authorized in accordanc e with the provisions of the Act, and complies with the requirements of Articles XIIIA and XIIIC of the Constitution of the State of California.
The City Clerk of the City of Ontario shall certify as to the adoption of this Resolution.
PASSED, APPROVED, AND ADOPTED this 15th day of July 2025.
_____________________________________
PAUL S. LEON, MAYOR
55 ATTEST:
________________________________
SHEILA MAUTZ, CITY CLERK
APPROVED AS TO LEGAL FORM:
_______________________________
BEST BEST & KRIEGER, LLP
CITY ATTORNEY
56 STATE OF CALIFORNIA )
COUNTY OF SAN BERNARDINO )
CITY OF ONTARIO )
I, SHEILA MAUTZ, City Clerk of the City of Ontario, DO HEREBY CERTIFY that foregoing Resolution No. 2025- was duly passed and adopted by the City Council of the City of Ontario at their regular meeting held July 15, 2025 by the following roll call vote, to wit:
AYES: COUNCIL MEMBERS:
NOES: COUNCIL MEMBERS:
ABSENT: COUNCIL MEMBERS:
____________________________________
SHEILA MAUTZ, CITY CLERK
(SEAL)
The foregoing is the original of Resolution No. 2025- duly passed and adopted by the Ontario City Council at their regular meeting held July 15, 2025.
_____________________________________
SHEILA MAUTZ, CITY CLERK
(SEAL)
57 EXHIBIT "A"
CITY OF ONTARIO
COMMUNITY FACILITIES DISTRICT NO. 20
(WAL-MART)
SPECIAL TAX RATE
FOR FISCAL YEAR 2025-26
Land Use
Taxable Property $2,079.83 Per Acre
FY 2025-26
Tax Rates
58 RESOLUTION NO. ________
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ONTARIO,
CALIFORNIA, ACTING IN ITS CAPACITY AS THE LEGISLATIVE BODY OF C OMMUNITY FACILITIES DISTRICT NO. 21 (PARKSIDE ),
ESTABLISHING THE ANNUAL SPECIAL TAX FOR FISCAL YEAR
2025- 26.
WHEREAS, the City Council of the City of Ontario, California , 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 facilitie s district, all as authorized pursuant to the terms and provisions of the "Mello -Roos Community Facilities Act of 1982" (the “Act”), being Chapter 2.5, Part 1, Division 2, Title 5, of the Government Code of the State of California. This Community Facilities District is designated as City of Ontario Community Facilities District No. 21 (Parkside) (hereinafter referred to as "District"); and
WHEREAS, the City Council did, acting as the legislative body of the District, by the enactment of Ordinance No. 2966 (the "Special Tax Ordinance") as authorized by Section 53340 of the Government Code of the State of California, authorize the levy of a special tax to pay for costs and expenses related to the District, and this legislative body is desirous to establish the specific rates of the special tax to be collected for the specified Fiscal Year.
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Ontario as follows:
SECTION 1. The above recitals are all true and correct.
SECTION 2. That the specific rates of the special tax to be collected to pay for the costs and expenses (as defined in Section 5 below) for the referenced Fiscal Year for the District is hereby determined and established as set forth in the attached referen ced and incorporated Exhibit "A".
SECTION 3. That the rates as set forth above does not exceed the amount as previously authorized by the Special Tax Ordinance of this legislative body, and is not in excess of that as previously approved by the qualified electors of the District.
SECTION 4. The City Manager is authorized and directed to file a certified copy of this Resolution, together with a list of all parcels subject to the special tax for the above specified Fiscal Year and the amount of the special tax to be levied against e ach such parcel, with the County Auditor/Tax Collector of the County of San Bernardino on or before August 10; provided, however, that such may be filed after August 10, but not later than August 21, if the City Manager obtains the prior written consent of such County Auditor/Tax Collector.
SECTION 5. That the proceeds of the special tax shall be used only to pay the 59 following costs and expenses:
(a) Costs of providing services authorized to be financed by the District;
(b) Costs incurred by the District and the City in the annual levy and collection of the special taxes;
(c) Administrative costs of the District; and
(d) Any incidental expenses authorized to be financed by the District.
SECTION 6. The special tax shall be collected in the same manner as ordinary ad valorem property taxes are collected, and shall be subject to the same penalties and same procedure and sale in cases of any delinquency for ad valorem taxes, and the County Auditor/Tax Collector is hereby author ized to deduct reasonable administrative costs incurred in collecting any said special tax.
SECTION 7. All monies above collected shall be paid into the Community Facilities District No. 21 Fund.
SECTION 8. The County Auditor/Tax Collector is hereby dire cted to enter in the next County assessment roll on which taxes will become due, opposite each lot or parcel of land affected in a space marked "CFD No. 21 Special Tax," or by any other suitable designation, the installment of the special tax.
SECTION 9. The County Auditor/Tax Collector shall then, at the close of the tax collection period, promptly render to the District a detailed report showing the amount and/or amounts of such special tax installments, interests, 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.
SECTION 10. This legislative body hereby certifies that the levy of the special tax was authorized in accordance wi th the provisions of the Act, and complies with the requirements of Articles XIIIA and XIIIC of the Constitution of the State of California.
The City Clerk of the City of Ontario shall certify as to the adoption of this Resolution.
PASSED, APPROVED, AND ADOPTED this 15th day of July 2025.
_____________________________________
PAUL S. LEON, MAYOR
60 ATTEST:
________________________________
SHEILA MAUTZ, CITY CLERK
APPROVED AS TO LEGAL FORM:
_______________________________
BEST BEST & KRIEGER, LLP
CITY ATTORNEY
61 STATE OF CALIFORNIA )
COUNTY OF SAN BERNARDINO )
CITY OF ONTARIO )
I, SHEILA MAUTZ, City Clerk of the City of Ontario, DO HEREBY CERTIFY that foregoing Resolution No. 2025- was duly passed and adopted by the City Council of the City of Ontario at their regular meeting held July 15, 2025 by the following roll call vote, to wit:
AYES: COUNCIL MEMBERS:
NOES: COUNCIL MEMBERS:
ABSENT: COUNCIL MEMBERS:
____________________________________
SHEILA MAUTZ, CITY CLERK
(SEAL)
The foregoing is the original of Resolution No. 2025- duly passed and adopted by the Ontario City Council at their regular meeting held July 15, 2025.
_____________________________________
SHEILA MAUTZ, CITY CLERK
(SEAL)
62 EXHIBIT "A"
CITY OF ONTARIO
COMMUNITY FACILITIES DISTRICT NO. 21 (PARKSIDE)
SPECIAL TAX RATES
FOR FISCAL YEAR 2025-26
Land Use
Detached Property $255.08 Per Unit
Attached Property $199.74 Per Unit
FY 2025-26
Tax Rates
63 RESOLUTION NO. ________
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ONTARIO,
CALIFORNIA, ACTING IN ITS CAPACITY AS THE LEGISLATIVE BODY OF CITY OF ONTARIO COMMUNITY FACILITIES DISTRICT NO. 2 3 (PARK PLACE SERVICES), ESTABLISHING THE ANNUAL SPECIAL TAX FOR FISCAL YEAR 2025-26.
WHEREAS, the City Council of the City of Ontario, California , 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" (the “Act”), being Chapter 2.5, Part 1, Division 2, Title 5, of the Government Code of the State of California. This Community Facilities District is designated as City of Ontario Community Facilities District No. 23 (Park Place Services) (hereinafter referred to as "District"); and
WHEREAS, the City Council did, acting as the legislative body of the District, by the enactment of Ordinance No. 2988 and Ordinance No. 3087 ( together, the “Special Tax Ordinance”) as authorized by Section 53340 of the Government Code of the State of California, authorize the levy of a special tax to pay for costs and expenses related to the District, and this legislative body is desirous to establish the specific rate s of the special tax to be collected for the specified Fiscal Year.
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Ontario as follows:
SECTION 1. The above recitals are all true and correct.
SECTION 2. That the specific rate s and amount of the spec ial tax to be collected to pay for the costs and expenses (as defined in Section 5 below) for the referenced Fiscal Year for the District is hereby determined and established as set forth in the attached referenced and incorporated Exhibit "A".
SECTION 3. That the rates as set forth above does not exceed the amount as previously authorized by the Special Tax Ordinance of this legislative body, and is not in excess of that as previously approved by the qualified electors of the District.
SECTION 4. The City Manager is authorized and directed to file a certified copy of this Resolution, together with a list of all parcels subject to the special tax for the above specified Fiscal Year and the amount of the special tax to be levied against each such parcel, with the County Auditor/Tax Collector of the County of San Bernardino on or before August 10; provided, however, that such may be filed after August 10, but not later than August 21, if the City Manager obtains the prior written consent of such County Auditor/Tax Collector.
64 SECTION 5. That the proceeds of the special tax shall be used only to pay the following costs and expenses:
(a) Costs of providing services authorized to be financed by the District;
(b) Costs incurred by the District and the City in the annual levy and collection of the special taxes;
(c) Administrative costs of the District; and
(d) Any incidental expenses authorized to be financed by the District.
SECTION 6. The special tax shall be collected in the same manner as ordinary ad valorem property taxes are collected, and shall be subject to the same penalties and same procedure and sale in cases of any delinquency for ad valorem taxes, and the County Auditor/Tax Collector is hereby author ized to deduct reasonable administrative costs incurred in collecting any said special tax.
SECTION 7. All monies above collected shall be paid into the Community Facilities District No. 23 Fund.
SECTION 8. The County Auditor/Tax Collector is hereby directed to enter in the next County assessment roll on which taxes will become due, opposite each lot or parcel of land affected in a space marked "CFD No. 23 Special Tax," or by any other suitable designation, the installment of the special tax.
SECTION 9. The County Auditor/Tax Collector shall then, at the close of the tax collection period, promptly render to the District a detailed report showing the amount and/or amounts of such special tax installments, interests, 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.
SECTION 10. This legislative body hereby certifies that the levy of the special tax was authorized in accordance with the provisions of the Act, and complies with the requirements of Articles XIIIA and XIIIC of the Constitution of the State of California.
The City Clerk of the City of Ontario shall certify as to the adoption of this Resolution.
PASSED, APPROVED, AND ADOPTED this 15th day of July 2025.
_____________________________________
PAUL S. LEON, MAYOR
65 ATTEST:
________________________________
SHEILA MAUTZ, CITY CLERK
APPROVED AS TO LEGAL FORM:
_______________________________
BEST BEST & KRIEGER, LLP
CITY ATTORNEY
66 STATE OF CALIFORNIA )
COUNTY OF SAN BERNARDINO )
CITY OF ONTARIO )
I, SHEILA MAUTZ, City Clerk of the City of Ontario, DO HEREBY CERTIFY that foregoing Resolution No. 2025- was duly passed and adopted by the City Council of the City of Ontario at their regular meeting held July 15, 2025 by the following roll call vote, to wit:
AYES: COUNCIL MEMBERS:
NOES: COUNCIL MEMBERS:
ABSENT: COUNCIL MEMBERS:
____________________________________
SHEILA MAUTZ, CITY CLERK
(SEAL)
The foregoing is the original of Resolution No. 2025- duly passed and adopted by the Ontario City Council at their regular meeting held July 15, 2025.
_____________________________________
SHEILA MAUTZ, CITY CLERK
(SEAL)
67 EXHIBIT "A"
CITY OF ONTARIO
COMMUNITY FACILITIES DISTRICT NO. 23
(PARK PLACE SERVICES)
SPECIAL TAX RATES
FOR FISCAL YEAR 2025-26
Land Use
Residential Property:
Single Family Detached $1,371.52 per Unit
Multiple Family $1,188.58 per Unit
Gated Apartment Community $996.76 per Unit
Non-Residential Property $0.257100 per Sq. Ft.
FY 2025-26
Tax Rates
68 RESOLUTION NO. ________
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ONTARIO,
CALIFORNIA, ACTING IN ITS CAPACITY AS THE LEGISLATIVE BODY OF CITY OF ONTARIO COMMUNITY FACILITIES DISTRICT NO. 24 (PARK PLACE FACILITIES PHASE 1), ESTABLISHING THE ANNUAL SPECIAL TAXES FOR FISCAL YEAR 2025-26.
WHEREAS, the City Council of the City of Ontario, California, has initiated proceedings, held a public hearing, conducted an election and received a favorable vote from the qualified electors relating to the levy of special taxes (the “Special Taxes”) in the City of Ontario Community Facilities District No. 24 (Park Place Facilities Phase 1) (the “District”), all as authorized pursuant to the terms and provisions of the “Mello -Roos Community Facilities Act of 1982” (the “Act”), being Chapter 2.5, Part 1, Division 2, Title 5, of the California Government Code; and
WHEREAS, the City Council did, by the enactment of Ordinance No. 3002 (the “Special Tax Ordinance”) as authorized by Section 53340 of the Act, authorize the levy of the Special Taxes to pay the costs of providing the Facilities and Services and incidental expenses (as such terms are defined in the Special Tax Ordinance), an d the City Council is desirous to establish the specific rates of the Special Taxes to be collected for the specified Fiscal Year and the portion thereof to be applied to each of the costs of providing the Facilities and incidental expenses and the costs of providing the Services.
NOW, THEREFORE, BE RESOLVED by the City Council of the City of Ontario as follows:
SECTION 1. The above recitals are all true and correct.
SECTION 2. That the specific rates and amounts of the Special Taxes to be collected for the referenced Fiscal Year for the District is hereby determined and established as set forth in the attached referenced and incorporated Exhibit “A”.
SECTION 3. That the rates of the Special Taxes as set forth above do not exceed the rates previously ap proved by the qualified electors of the District and authorized by the Special Tax Ordinance.
SECTION 4. The City Manager is authorized and directed to file a certified copy of this Resolution, together with a list of all parcels subject to the Special Ta xes for the above specified Fiscal Year and the amount of the Special Taxes to be levied against each such parcel, with the County Auditor/Tax Collector of the County of San Bernardino on or before August 10; provided, however, that such may be filed after August 10, but not later than August 21, if the City Manager obtains the prior written consent of such County Auditor/Tax Collector.
SECTION 5. The portion of the Special Taxes to be collected for the referenced Fiscal Year (a) to pay the costs of provid ing the Facilities and incidental 69 expenses shall be 100% of the rates and amounts of the Special Taxes to be collected for such Fiscal Year as set forth in the attached Exhibit “A”, and (b) to pay the costs of providing the Services shall be 0% of the rates and amounts of the Special Taxes to be collected for such Fiscal Year as set forth in the attached Exhibit “A”.
SECTION 6. The proceeds of the Special Taxes collected to pay the costs of providing the Facilities and incidental expenses shall be used only to:
(a) pay debt service on all outstanding bonds or other debt (as defined in Section 53317(d) of the Act) issued by the District under the Act and payable from the Special Taxes (the “Bonds”);
(b) pay periodic costs on the Bonds, including, but not limited to, credit enhancement and rebate payments on the Bonds;
(c) pay administrative expenses (including costs incurred by the District and the City in the annual levy and collection of the Special Taxes);
(d) provide any amounts required to establish or replenish any reserve fund for the Bonds; and
(e) pay directly for acquisition or construction of Facilities.
SECTION 7. The proceeds of the Special Taxes collected to pay the costs of providing the Services shall be used only to pay the costs of providing such Services.
SECTION 8. The Special Taxes shall be collected in the same manner as ordinary ad valorem property taxes are collected, and shall be subject to the same penalties and same procedure and sale in cases of any delinquency for ad valorem taxes, and the County Auditor/Tax Collector is hereby authorized to deduct reasonable administrative costs incurred in collecting any Special Taxes.
SECTION 9. All Special Taxes collected to provide costs of providing the Facilities and incidental expenses shall be deposited in the Special Tax Fund of the District. All Special Taxes collected to provide costs of providing the Services shall be deposited in the Government Fund.
SECTION 10. The County Auditor/Tax Collector is hereby directed to enter in the next County assessment roll on which taxes will become due, opposite each lot or parcel of land affected in a space marked “CFD No. 24 Special Tax,” or by any other suitable designation, the installment of the Special Taxes.
SECTION 11. The County Auditor/Tax Collector shall then, at the close of the tax collection period, promptly render to the District a detailed report showing the amount and/or amounts of such special tax installments, interests, 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.
70 SECTION 12. The City Council hereby certifies that the levy of the Special Taxes was authorized in accordance with the provisions of the Act, and complies with the requirements of Articles XIIIA and XIIIC of the Constitution of the State of California.
The City Clerk of the City of Ontario shall certify as to the adoption of this Resolution.
PASSED, APPROVED, AND ADOPTED this 15th day of July 2025.
_____________________________________
PAUL S. LEON, MAYOR
ATTEST:
________________________________
SHEILA MAUTZ, CITY CLERK
APPROVED AS TO LEGAL FORM:
_______________________________
BEST BEST & KRIEGER, LLP
CITY ATTORNEY
71 STATE OF CALIFORNIA )
COUNTY OF SAN BERNARDINO )
CITY OF ONTARIO )
I, SHEILA MAUTZ, City Clerk of the City of Ontario, California, DO HEREBY CERTIFY that foregoing Resolution No. 2025- was duly passed and adopted by the City Council of the City of Ontario at their regular meeting held July 15, 2025 by the following roll call vote, to wit:
AYES: COUNCIL MEMBERS:
NOES: COUNCIL MEMBERS:
ABSENT: COUNCIL MEMBERS:
____________________________________
SHEILA MAUTZ, CITY CLERK
(SEAL)
The foregoing is the original of Resolution No. 2025- duly passed and adopted by the Ontario City Council at their regular meeting held July 15, 2025.
_____________________________________
SHEILA MAUTZ, CITY CLERK
(SEAL)
72 EXHIBIT “A”
CITY OF ONTARIO
COMMUNITY FACILITIES DISTRICT NO. 24
(PARK PLACE FACILITIES PHASE 1)
SPECIAL TAX RATES
FOR FISCAL YEAR 2025-26
Residential
Floor Area
Land Use (Sq. Ft.)
Developed Property:
Residential Property <1,601 $1,590.50 per Unit
Residential Property 1,601-1,700 $1,687.06 per Unit
Residential Property 1,701-1,800 $1,767.84 per Unit
Residential Property 1,801-1,900 $1,843.98 per Unit
Residential Property 1,901-2,000 $1,948.90 per Unit
Residential Property 2,001-2,100 $1,956.32 per Unit
Residential Property 2,101-2,200 $2,051.02 per Unit
Residential Property 2,201-2,300 $2,114.16 per Unit
Residential Property 2,301-2,400 $2,215.38 per Unit
Residential Property 2,401-2,500 $2,284.08 per Unit
Residential Property 2,501-2,600 $2,387.14 per Unit
Residential Property 2,601-2,700 $2,489.28 per Unit
Residential Property 2,701-2,800 $2,533.84 per Unit
Residential Property 2,801-2,900 $2,583.98 per Unit
Residential Property 2,901-3,000 $2,669.40 per Unit
Residential Property 3,001-3,100 $2,788.24 per Unit
Residential Property 3,101-3,200 $2,889.46 per Unit
Residential Property 3,201-3,300 $2,900.60 per Unit
Residential Property 3,301-3,400 $2,975.80 per Unit
Residential Property 3,401-3,500 $3,064.94 per Unit
Residential Property 3,501-3,600 $3,180.08 per Unit
Residential Property 3,601-3,700 $3,210.72 per Unit
Residential Property 3,701-3,800 $3,288.70 per Unit
Residential Property 3,801-3,900 $3,367.62 per Unit
Residential Property 3,901-4,000 $3,510.62 per Unit
Residential Property >4,000 $3,523.62 per Unit
Tax Rates
FY 2025-26
73 Tract No.
Non-Residential Property 18075 $28,081.18 per Acre
Non-Residential Property 18076 $26,366.27 per Acre
Non-Residential Property 18077 $21,238.23 per Acre
Non-Residential Property 18078 $24,277.17 per Acre
Non-Residential Property 18079 $27,697.72 per Acre
Non-Residential Property 18080 $28,615.99 per Acre
Non-Residential Property 18913-1 $32,162.82 per Acre
Non-Residential Property 18945 $32,162.82 per Acre
Final Mapped Property 18075 $0.00 per Acre
Final Mapped Property 18076 $0.00 per Acre
Final Mapped Property 18077 $0.00 per Acre
Final Mapped Property 18078 $0.00 per Acre
Final Mapped Property 18079 $0.00 per Acre
Final Mapped Property 18080 $0.00 per Acre
Final Mapped Property 18945 $0.00 per Acre
Undeveloped Property 18075 $0.00 per Acre
Undeveloped Property 18076 $0.00 per Acre
Undeveloped Property 18077 $0.00 per Acre
Undeveloped Property 18078 $0.00 per Acre
Undeveloped Property 18079 $0.00 per Acre
Undeveloped Property 18080 $0.00 per Acre
Undeveloped Property 18945 $0.00 per Acre
74 RESOLUTION NO. ________
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ONTARIO,
CALIFORNIA, ACTING IN ITS CAPACITY AS THE LEGISLATIVE BODY OF CITY OF ONTARIO COMMUNITY FACILITIES DISTRICT NO. 25 (PARK PLACE FACILITIES PHASE II) , ESTABLISHING THE ANNUAL SPECIAL TAXES FOR FISCAL YEAR 2025-26.
WHEREAS, the City Council of the City of Ontario, California, has initiated proceedings, held a public hearing, conducted an election and received a favorable vote from the qualified electors relating to the levy of special taxes (the “Special Taxes”) in the City of Ontario Community Facilities District No. 25 (Park Place Facilities Phase II ) (the “District”), all as authorized pursuant to the t erms and provisions of the “Mello -Roos Community Facilities Act of 1982” (the “Act”), being Chapter 2.5, Part 1, Division 2, Title 5, of the California Government Code; and
WHEREAS, the City Council did, by the enactment of Ordinance No. 3067 (the “Special Tax Ordinance”) as authorized by Section 53340 of the Act, authorize the levy of the Special Taxes to pay the costs of providing the Facilities and Services and incidental expenses (as such terms are defined in the Special Tax Ordinance), and the City Council is desirous to establish the specific rates of the Special Taxes to be collected for the specified Fiscal Year and the portion thereof to be applied to each of the costs of providing the Facilities and incidental expenses and the costs of providing the Services.
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Ontario as follows:
SECTION 1. The above recitals are all true and correct.
SECTION 2. That the specific rates and amounts of the Special Taxes to be collected for the refere nced Fiscal Year for the District is hereby determined and established as set forth in the attached referenced and incorporated Exhibit “A”.
SECTION 3. That the rates of the Special Taxes as set forth above do not exceed the rates previously approved by the qualified electors of the District and authorized by the Special Tax Ordinance.
SECTION 4. The City Manager is authorized and directed to file a cert ified copy of this Resolution, together with a list of all parcels subject to the Special Taxes for the above specified Fiscal Year and the amount of the Special Taxes to be levied against each such parcel, with the County Auditor/Tax Collector of the County of San Bernardino on or before August 10; provided, however, that such may be filed after August 10, but not later than August 21, if the City Manager obtains the prior written consent of such County Auditor/Tax Collector.
SECTION 5. The portion of the Special Taxes to be collected for the referenced Fiscal Year (a) to pay the costs of providing the Facilities and incidental 75 expenses shall be 100% of the rates and amounts of the Special Taxes to be collected for such Fiscal Year as set forth in the attached Exhibit “A”, and (b) to pay the costs of providing the Services shall be 0% of the rates and amounts of the Special Taxes to be collected for such Fiscal Year as set forth in the attached Exhibit “A”.
SECTION 6. The proceeds of the Special Taxes collected to pay the costs of providing the Facilities and incidental expenses shall be used only to:
(a) pay debt service on all outstanding bond s or other debt (as defined in Section 53317(d) of the Act) issued by the District under the Act and payable from the Special Taxes (the “Bonds”);
(b) pay periodic costs on the Bonds, including, but not limited to, credit enhancement and rebate payments on the Bonds;
(c) pay administrative expenses (including costs incurred by the District and the City in the annual levy and collection of the Special Taxes);
(d) provide any amounts required to establish or replenish any reserve fund for the Bonds; and
(e) pay directly for acquisition or construction of Facilities.
SECTION 7. The proceeds of the Special Taxes collected to pay the costs of providing the Services shall be used only to pay the costs of providing such Services.
SECTION 8. The Special Tax es shall be collected in the same manner as ordinary ad valorem property taxes are collected, and shall be subject to the same penalties and same procedure and sale in cases of any delinquency for ad valorem taxes, and the County Auditor/Tax Collector is h ereby authorized to deduct reasonable administrative costs incurred in collecting any Special Taxes.
SECTION 9. All Special Taxes collected to provide costs of providing the Facilities and incidental expenses shall be deposited in the Special Tax Fund of the District. All Special Taxes collected to provide costs of providing the Services shall be deposited in the Government Fund.
SECTION 10. The County Auditor/Tax Collector is hereby directed to enter in the next County assessment roll on which taxes wil l become due, opposite each lot or parcel of land affected in a space marked “CFD No. 25 Special Tax,” or by any other suitable designation, the installment of the Special Taxes.
SECTION 11. The County Auditor/Tax Collector shall then, at the close of the tax collection period, promptly render to the District a detailed report showing the amount and/or amounts of such special tax installments, interests, 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.
76 SECTION 12. The City Council hereby certifies that the levy of the Special Taxes was authorized in accordance with the provisions of the Act, and complies with the requirements of Articles XIIIA and XIIIC of the Constitution of the State of California.
The City Clerk of the City of Ontario shall certify as to the adoption of this Resolution.
PASSED, APPROVED, AND ADOPTED this 15th day of July 2025.
_____________________________________
PAUL S. LEON, MAYOR
ATTEST:
________________________________
SHEILA MAUTZ, CITY CLERK
APPROVED AS TO LEGAL FORM:
_______________________________
BEST BEST & KRIEGER, LLP
CITY ATTORNEY
77 STATE OF CALIFORNIA )
COUNTY OF SAN BERNARDINO )
CITY OF ONTARIO )
I, SHEILA MAUTZ, City Clerk of the City of Ontario, California, DO HEREBY CERTIFY that foregoing Resolution No. 2025- was duly passed and adopted by the City Council of the City of Ontario at their regular meeting held July 15, 2025 by the following roll call vote, to wit:
AYES: COUNCIL MEMBERS:
NOES: COUNCIL MEMBERS:
ABSENT: COUNCIL MEMBERS:
____________________________________
SHEILA MAUTZ, CITY CLERK
(SEAL)
The foregoing is the original of Resolution No. 2025- duly passed and adopted by the Ontario City Council at their regular meeting held July 15, 2025
_____________________________________
SHEILA MAUTZ, CITY CLERK
(SEAL)
78 EXHIBIT “A”
CITY OF ONTARIO
COMMUNITY FACILITIES DISTRICT NO. 25
(PARK PLACE FACILITIES PHASE II)
SPECIAL TAX RATES
FOR FISCAL YEAR 2025-26
Residential
Floor Area
Land Use (Sq. Ft.)
Developed Property:
Residential Property <1,701 $1,691.00 per Unit
Residential Property 1,701-1,800 $1,806.00 per Unit
Residential Property 1,801-1,900 $1,911.00 per Unit
Residential Property 1,901-2,000 $1,999.00 per Unit
Residential Property 2,001-2,100 $2,078.00 per Unit
Residential Property 2,101-2,200 $2,297.00 per Unit
Residential Property 2,201-2,300 $2,332.00 per Unit
Residential Property 2,301-2,400 $2,442.00 per Unit
Residential Property 2,401-2,500 $2,525.00 per Unit
Residential Property 2,501-2,600 $2,586.00 per Unit
Residential Property 2,601-2,700 $2,714.00 per Unit
Residential Property 2,701-2,800 $2,732.00 per Unit
Residential Property 2,801-2,900 $2,883.00 per Unit
Residential Property 2,901-3,000 $2,885.00 per Unit
Residential Property 3,001-3,100 $2,966.00 per Unit
Residential Property 3,101-3,200 $2,999.00 per Unit
Residential Property >3,200 $3,113.00 per Unit
Tract No.
Non-Residential Property 18266 $30,188.00 per Acre
Non-Residential Property 18267 $28,339.00 per Acre
Non-Residential Property 18977-78 $31,412.00 per Acre
FY 2025-26
Tax Rates
79 Final Mapped Property 18266 $0.00 per Acre
Final Mapped Property 18267 $0.00 per Acre
Final Mapped Property 18977-78 $0.00 per Acre
Undeveloped Property 18266 $0.00 per Acre
Undeveloped Property 18267 $0.00 per Acre
Undeveloped Property 18977-78 $0.00 per Acre
80 RESOLUTION NO. ________
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ONTARIO,
CALIFORNIA, ACTING IN ITS CAPACITY AS THE LEGISLATIVE BODY OF CITY OF ONTARIO COMMUNITY FACILITIES DISTRICT NO. 26 (PARK PLACE FACILITIES PHASE III ), ESTABLISHING THE ANNUAL SPECIAL TAXES FOR FISCAL YEAR 2025-26.
WHEREAS, the City Council of the City of Ontario, California, has initiated proceedings, held a public hearing, conducted an election and received a favorable vote from the qualified electors relating to the levy of special taxes (the “Special Taxes”) in the City of Ontario Community Facilities District No. 26 (Park Place Facilities Phase III) (the “District”), all as authorized pursuant to the terms and provisions of the “Mello -Roos Community Facilities Act of 1982” (the “Act”), being Chapter 2.5, Part 1, Division 2, Title 5, of the California Government Code; and
WHEREAS, the City Council did, by the enactment of Ordinance No. 3088 (the “Special Tax Ordinance”) as authorized by Section 533 40 of the Act, authorize the levy of the Special Taxes to pay the costs of providing the Facilities and Services and incidental expenses (as such terms are defined in the Special Tax Ordinance), and the City Council is desirous to establish the specific rates of the Special Taxes to be collected for the specified Fiscal Year and the portion thereof to be applied to each of the costs of providing the Facilities and incidental expenses and the costs of providing the Services.
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Ontario as follows:
SECTION 1. The above recitals are all true and correct.
SECTION 2. That the specific rates and amounts of the Special Taxes to be collected for the referenced Fiscal Year for the District is hereby d etermined and established as set forth in the attached referenced and incorporated Exhibit “A”.
SECTION 3. That the rates of the Special Taxes as set forth above do not exceed the rates previously approved by the qualified electors of the District and authorized by the Special Tax Ordinance.
SECTION 4. The City Manager is authorized and directed to file a certified copy of this Resolution, together with a list of all parcels subject to the Special Taxes for the above specified Fiscal Year and the amount of the Special Taxes to be levied against each such parcel, with the County Auditor/Tax Collector of the County of San Bernardino on or before August 10; provided, however, that such may be filed after August 10, but not later than August 21, if the City M anager obtains the prior written consent of such County Auditor/Tax Collector.
SECTION 5. The portion of the Special Taxes to be collected for the referenced Fiscal Year (a) to pay the costs of providing the Facilities and incidental 81 expenses shall be 100% of the rates and amounts of the Special Taxes to be collected for such Fiscal Year as set forth in the attached Exhibit “A”, and (b) to pay the costs of providing the Services shall be 0% of the rates and amounts of the Special Taxes to be collected for such Fiscal Year as set forth in the attached Exhibit “A”.
SECTION 6. The proceeds of the Special Taxes collected to pay the costs of providing the Facilities and incidental expenses shall be used only to:
(a) pay debt service on all outstanding bonds or other debt (as defined in Section 53317(d) of the Act) issued by the District under the Act and payable from the Special Taxes (the “Bonds”);
(b) pay periodic costs on the Bonds, including, but not limited to, credit enhancement and rebate payments on the Bonds;
(c) pay administrative expenses (including costs incurred by the District and the City in the annual levy and collection of the Special Taxes);
(d) provide any amounts required to establish or replenish any reserve fund for the Bonds; and
(e) pay directly for acquisition or construction of Facilities.
SECTION 7. The proceeds of the Special Taxes collected to pay the costs of providing the Services shall be used only to pay the costs of providing such Services.
SECTION 8. The Special Taxes shall be collected in the same manner as ordinary ad valorem property taxes are collected, and shall be subject to the same penalties and same procedure and sale in cases of any delinquency for ad valorem taxes, and the County Auditor/Tax Collector is hereby authorized to deduct reasonable administrative costs incurred in collecting any Special Taxes.
SECTION 9. All Special Taxes collected to provide costs of providing the Facilities and incidental expenses shall be deposited in the Special Tax Fund of the District. All Special Taxes collected to provide costs of providing the Services shall be deposited in the Government Fund.
SECTION 10. The County Auditor/Tax Collector is hereby directed to enter in the next County assessment roll on which taxes will become due, opposite each lot or parcel of land affected in a space marked “CFD No. 26 Special Tax,” or by any other suitable designation, the installment of the Special Taxes.
SECTION 11. The County Auditor/Tax Collector shall then, at the close of the tax collection period, promptly render to the District a detailed report showing the amount and/or amounts of such special tax installments, interests, penalties, and percentages so collected and from what property collected, and also provide a statem ent of any percentages retained for the expense of making any such collection.
82 SECTION 12. The City Council hereby certifies that the levy of the Special Taxes was authorized in accordance with the provisions of the Act, and complies with the requirements of Articles XIIIA and XIIIC of the Constitution of the State of California.
The City Clerk of the City of Ontario shall certify as to the adoption of this Resolution.
PASSED, APPROVED, AND ADOPTED this 15th day of July, 2025.
_____________________________________
PAUL S. LEON, MAYOR
ATTEST:
____________________________________
SHEILA MAUTZ, CITY CLERK
APPROVED AS TO FORM:
____________________________________
BEST BEST & KRIEGER LLP
CITY ATTORNEY
83 STATE OF CALIFORNIA )
COUNTY OF SAN BERNARDINO )
CITY OF ONTARIO )
I, SHEILA MAUTZ, City Clerk of the City of Ontario, DO HEREBY CERTIFY that foregoing Resolution No. 2025- was duly passed and adopted by the City Council of the City of Ontario at their regular meeting held July 15, 2025 by the following roll call vote, to wit:
AYES: COUNCIL MEMBERS:
NOES: COUNCIL MEMBERS:
ABSENT: COUNCIL MEMBERS:
____________________________________
SHEILA MAUTZ, CITY CLERK
(SEAL)
The foregoing is the original of Resolution No. 2025 - duly passed and adopted by the Ontario City Council at their regular meeting held July 15, 2025.
_____________________________________
SHEILA MAUTZ, CITY CLERK
(SEAL)
84 EXHIBIT “A”
CITY OF ONTARIO
COMMUNITY FACILITIES DISTRICT NO. 26
(PARK PLACE FACILITIES PHASE III)
SPECIAL TAX RATES
FOR FISCAL YEAR 2025-26
Residential
Floor Area
Land Use (Sq. Ft.)
Developed Property:
Residential Property <1,701 $1,937.00 per Unit
Residential Property 1,701-1,800 $2,034.00 per Unit
Residential Property 1,801-1,900 $2,147.00 per Unit
Residential Property 1,901-2,000 $2,331.00 per Unit
Residential Property 2,001-2,100 $2,375.00 per Unit
Residential Property 2,101-2,200 $2,401.00 per Unit
Residential Property 2,201-2,300 $2,480.00 per Unit
Residential Property 2,301-2,400 $2,674.00 per Unit
Residential Property 2,401-2,500 $2,718.00 per Unit
Residential Property 2,501-2,600 $2,793.00 per Unit
Residential Property 2,601-2,700 $2,863.00 per Unit
Residential Property 2,701-2,800 $3,025.00 per Unit
Residential Property 2,801-2,900 $3,122.00 per Unit
Residential Property 2,901-3,000 $3,227.00 per Unit
Residential Property 3,001-3,100 $3,324.00 per Unit
Residential Property 3,101-3,200 $3,420.00 per Unit
Residential Property >3,200 $3,517.00 per Unit
Tract No.
Non-Residential Property 18073 $41,577.00 per Acre
Non-Residential Property 18074 $55,099.00 per Acre
Non-Residential Property 18998 $35,217.00 per Acre
Final Mapped Property 18073 $0.00 per Acre
Final Mapped Property 18074 $0.00 per Acre
Final Mapped Property 18998 $0.00 per Acre
Undeveloped Property 18073 $0.00 per Acre
Undeveloped Property 18074 $0.00 per Acre
Undeveloped Property 18998 $0.00 per Acre
FY 2025-26
Tax Rates
85 RESOLUTION NO. ________
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ONTARIO,
CALIFORNIA, ACTING IN ITS CAPACITY AS THE LEGISLATIVE BODY OF CITY OF ONTARIO COMMUNITY FACILITIES DISTRICT NO. 2 7 (NEW HAVEN SERVICES), ESTABLISHING THE ANNUAL SPECIAL TAX FOR FISCAL YEAR 2025-26.
WHEREAS, the City Council of the City of Ontario, California , 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" (the “Act”), being Chapter 2.5, Part 1, Division 2, Title 5, of the Government Code of the State of California. This Community Facilities District is designated as City of Ontario Community Facilities District No. 27 (New Haven Services) (hereinafter referred to as "District"); and
WHEREAS, the City Council did, acting as the l egislative body of the District, by the enactment of Ordinance No. 2993 and Ordinance No. 3119 (together, the "Special Tax Ordinance") as authorized by Section 53340 of the Government Code of the State of California, authorize the levy of a special tax to pay for costs and expenses related to the District, and this legislative body is desirous to establish the specific rate s of the special tax to be collected for the specified Fiscal Year.
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Ontario as follows:
SECTION 1. The above recitals are all true and correct.
SECTION 2. That the specific rate s and amount of the special tax to be collected to pay for the costs and expenses (as defined in Section 5 below) for the referenced Fiscal Year for the District is hereby determined and established as set forth in the attached referenced and incorporated Exhibit "A".
SECTION 3. That the rates as set forth above does not exceed the amount as previously authorized by the Special Tax Ordinance of this legislative body, and is not in excess of that as previously approved by the qualified electors of the District.
SECTION 4. The City Manager is authorized and directed to file a certified copy of this Resolution, together with a list of all parcels subject to the special tax for the above specified Fiscal Year and the amount of the special tax to be levied against each such parcel, with the County Auditor/Tax Collector of the County of San Bernardino on or before August 10; provided, however, that such may be filed after August 10, but not later than August 21, if the City Manager obtains the prior written consent of such County Auditor/Tax Collector.
86 SECTION 5. That the proceeds of the special tax shall be used only to pay the following costs and expenses:
(a) Costs of providing services authorized to be financed by the District;
(b) Costs incurred by the District and the City in the annual levy and collection of the special taxes;
(c) Administrative costs of the District; and
(d) Any incidental expenses authorized to be financed by the District.
SECTION 6. The special tax shall be collected in the same manner as ordinary ad valorem property taxes are collected, and shall be subject to the same penalties and same procedure and sale in cases of any delinquency for ad valorem taxes, and the County Auditor/Tax Collector is hereby authorized to deduct reasonable administrative costs incurred in collecting any said special tax.
SECTION 7. All monies above collected shall be paid into the Community Facilities District No. 27 Fund.
SECTION 8. The County Auditor/Tax Collector is hereby directed to enter in the next County assessment roll on which taxes will become due, opposite each lot or parcel of land affected in a space marked "CFD No. 27 Special Tax," or by any other suitable designation, the installment of the special tax.
SECTION 9. The County Auditor/Tax Collector shall then, at the close of the tax collection period, promptly render to the District a detailed report showing the amount and/or amounts of such special tax installments, interests, 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.
SECTION 10. This legislative body hereby certifies that the levy of the special tax was authorized in accordance with the provisions of the Act, and complies with the requirements of Articles XIIIA and XIIIC of the Constitution of the State of California.
The City Clerk of the City of Ontario shall certify as to the adoption of this Resolution.
PASSED, APPROVED, AND ADOPTED this 15th day of July 2025.
_____________________________________
PAUL S. LEON, MAYOR
87 ATTEST:
________________________________
SHEILA MAUTZ, CITY CLERK
APPROVED AS TO LEGAL FORM:
_______________________________
BEST BEST & KRIEGER, LLP
CITY ATTORNEY
88 STATE OF CALIFORNIA )
COUNTY OF SAN BERNARDINO )
CITY OF ONTARIO )
I, SHEILA MAUTZ, City Clerk of the City of Ontario, DO HEREBY CERTIFY that foregoing Resolution No. 2025- was duly passed and adopted by the City Council of the City of Ontario at their regular meeting held July 15, 2025 by the following roll call vote, to wit:
AYES: COUNCIL MEMBERS:
NOES: COUNCIL MEMBERS:
ABSENT: COUNCIL MEMBERS:
____________________________________
SHEILA MAUTZ, CITY CLERK
(SEAL)
The foregoing is the original of Resolution No. 2025- duly passed and adopted by the Ontario City Council at their regular meeting held July 15, 2025.
_____________________________________
SHEILA MAUTZ, CITY CLERK
(SEAL)
89 EXHIBIT "A"
CITY OF ONTARIO
COMMUNITY FACILITIES DISTRICT NO. 27
(NEW HAVEN SERVICES)
SPECIAL TAX RATES
FOR FISCAL YEAR 2025-26
Land Use
Residential Property:
Single Family Detached $1,371.52 per Unit
Multiple Family $1,188.58 per Unit
Gated Apartment Community $996.76 per Unit
Non-Residential Property $0.257100 per Sq. Ft.
FY 2025-26
Tax Rates
90 RESOLUTION NO. ________
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ONTARIO,
CALIFORNIA, ACTING IN ITS CAPACITY AS THE LEGISLATIVE BODY OF CITY OF ONTARIO COMMUNITY FACILITIES DISTRICT NO. 28 (NEW HAVEN FACILITIES - AREA A), ESTABLISHING THE ANNUAL SPECIAL TAXES FOR FISCAL YEAR 2025-26.
WHEREAS, the City Council of the City of Ontario, California, has initiated proceedings, held a public hearing, conducted an election and received a favorable vote from the qualified electors relating to the levy of special taxes (the “Special Taxes”) in the City of Ontario Community Facilities District No. 28 (New Haven Facilities - Area A) (the “District”), all as authorized pursuant to the terms and provisions of the “Mello -Roos Community Facilities Act of 1982” (the “Act”), being Chapter 2.5, Part 1, Division 2, Title 5, of the California Government Code; and
WHEREAS, the City Council did, by the enactment of Ordinance No. 3031 (the “Special Tax Ordinance”) as authorized by Section 53340 of the Act, authorize the levy of the Special Taxes to pay the costs of providing the Facilities and Services and incidental expenses (as such terms are defined in the Special Tax Ordinance), and the City Council is desirous to establish the specific rates of the Special Taxes to be collected for the specified Fiscal Year and the portion thereof to be applied to each of the costs of providing the Facilities and incidental expenses and the costs of providing the Services.
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Ontario as follows:
SECTION 1. The above recitals are all true and correct.
SECTION 2. That the specific rates and amounts of the Special Taxes to be collected for the referenced Fiscal Year for the District is hereby determined and established as set forth in the attached referenced and incorporated Exhibit “A”.
SECTION 3. That the rates of the Special Taxes as set forth above do not exceed the rates previously approved by the qualified electors of the District and authorized by the Special Tax Ordinance.
SECTION 4. The City Manager is authorized and directed to file a certified copy of this Resolution, together with a list of all parcels subject to the Special Taxes for the above specified Fiscal Year and the amount of the Special Taxes to be levied against each such parcel, with the County Auditor/Tax Collector of the County of San Bernardino on or before August 10; provided, however, that such may be filed after August 10, but not later than August 21, if the City Manager obtains the prior written consent of such County Auditor/Tax Collector.
SECTION 5. The portion of the Special Taxes to be collected for the referenced Fiscal Year (a) to pay the costs of providing the Facilities and incidental 91 expenses shall be 100% of the rates and amounts of the Special Taxes to be collected for such Fiscal Year as set forth in the attached Exhibit “A ”, and (b) to pay the costs of providing the Services shall be 0% of the rates and amounts of the Special Taxes to be collected for such Fiscal Year as set forth in the attached Exhibit “A”.
SECTION 6. The proceeds of the Special Taxes collected to pay th e costs of providing the Facilities and incidental expenses shall be used only to:
(a) pay debt service on all outstanding bonds or other debt (as defined in Section 53317(d) of the Act) issued by the District under the Act and payable from the Special Taxes (the “Bonds”);
(b) pay periodic costs on the Bonds, including, but not limited to, credit enhancement and rebate payments on the Bonds;
(c) pay administrative expenses (including costs incurred by the District and the City in the annual levy and collection of the Special Taxes);
(d) provide any amounts required to establish or replenish any reserve fund for the Bonds; and
(e) pay directly for acquisition or construction of Facilities.
SECTION 7. The proceeds of the Special Taxes collect ed to pay the costs of providing the Services shall be used only to pay the costs of providing such Services.
SECTION 8. The Special Taxes shall be collected in the same manner as ordinary ad valorem property taxes are collected, and shall be subject to the same penalties and same procedure and sale in cases of any delinquency for ad valorem taxes, and the County Auditor/Tax Collector is hereby authorized to deduct reasonable administrative costs incurred in collecting any Special Taxes.
SECTION 9. All S pecial Taxes collected to provide costs of providing the Facilities and incidental expenses shall be deposited in the Special Tax Fund of the District. All Special Taxes collected to provide costs of providing the Services shall be deposited in the Government Fund.
SECTION 10. The County Auditor/Tax Collector is hereby directed to enter in the next County assessment roll on which taxes will become due, opposite each lot or parcel of land affected in a space marked “CFD No. 28 Special Tax,” or by any other suitable designation, the installment of the Special Taxes.
SECTION 11. The County Auditor/Tax Collector shall then, at the close of the tax collection period, promptly render to the District a detailed report showing the amount and/or amounts of such special tax installments, interests, 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.
92 SECTION 12. The City Council hereby certif ies that the levy of the Special Taxes was authorized in accordance with the provisions of the Act, and complies with the requirements of Articles XIIIA and XIIIC of the Constitution of the State of California.
The City Clerk of the City of Ontario shall certify as to the adoption of this Resolution.
PASSED, APPROVED, AND ADOPTED this 15th day of July 2025.
_____________________________________
PAUL S. LEON, MAYOR
ATTEST:
________________________________
SHEILA MAUTZ, CITY CLERK
APPROVED AS TO LEGAL FORM:
_______________________________
BEST BEST & KRIEGER, LLP
CITY ATTORNEY
93 STATE OF CALIFORNIA )
COUNTY OF SAN BERNARDINO )
CITY OF ONTARIO )
I, SHEILA MAUTZ, City Clerk of the City of Ontario, California, DO HEREBY CERTIFY that foregoing Resolution No. 2025- was duly passed and adopted by the City Council of the City of Ontario at their regular meeting held July 15, 2025 by the following roll call vote, to wit:
AYES: COUNCIL MEMBERS:
NOES: COUNCIL MEMBERS:
ABSENT: COUNCIL MEMBERS:
____________________________________
SHEILA MAUTZ, CITY CLERK
(SEAL)
The foregoing is the original of Resolution No. 2025- duly passed and adopted by the Ontario City Council at their regular meeting held July 15, 2025.
_____________________________________
SHEILA MAUTZ, CITY CLERK
(SEAL)
94 EXHIBIT “A”
CITY OF ONTARIO
COMMUNITY FACILITIES DISTRICT NO. 28
(NEW HAVEN FACILITIES - AREA A)
SPECIAL TAX RATES
FOR FISCAL YEAR 2025-26
Residential
Floor Area
Land Use (Sq. Ft.)
Developed Property:
Single Family Detached Property <1,701 $1,700.88 per Unit Single Family Detached Property 1,701-1,900 $1,792.58 per Unit Single Family Detached Property 1,901-2,100 $1,976.96 per Unit Single Family Detached Property 2,101-2,300 $2,170.22 per Unit Single Family Detached Property 2,301-2,500 $2,321.08 per Unit Single Family Detached Property 2,501-2,700 $2,466.02 per Unit Single Family Detached Property 2,701-2,900 $2,656.32 per Unit Single Family Detached Property 2,901-3,100 $2,730.28 per Unit Single Family Detached Property 3,101-3,300 $2,869.30 per Unit Single Family Detached Property 3,301-3,500 $3,039.88 per Unit Single Family Detached Property 3,501-3,700 $3,139.48 per Unit Single Family Detached Property 3,701-3,900 $3,276.54 per Unit Single Family Detached Property 3,901-4,100 $3,413.58 per Unit Single Family Detached Property 4,101-4,300 $3,549.66 per Unit Single Family Detached Property 4,301-4,500 $3,686.72 per Unit Single Family Detached Property 4,501-4,700 $3,822.78 per Unit Single Family Detached Property >4,700 $3,959.84 per Unit Single Family Attached Property <801 $762.20 per Unit
Single Family Attached Property 801-950 $842.06 per Unit Single Family Attached Property 951-1,100 $883.48 per Unit Single Family Attached Property 1,101-1,300 $1,082.64 per Unit Single Family Attached Property 1,301-1,500 $1,242.38 per Unit Single Family Attached Property 1,501-1,700 $1,402.12 per Unit Single Family Attached Property 1,701-1,900 $1,571.72 per Unit Single Family Attached Property 1,901-2,100 $1,722.58 per Unit Single Family Attached Property 2,101-2,300 $1,883.30 per Unit Single Family Attached Property >2,300 $2,043.02 per Unit Other Residential Property N/A $32,318.66 per Acre
Non-Residential Property N/A $32,318.66 per Acre
Final Mapped Property N/A $0.00 per Acre
Undeveloped Property N/A $0.00 per Acre
FY 2025-26
Tax Rates
95 RESOLUTION NO. ________
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ONTARIO,
CALIFORNIA, ACTING IN ITS CAPACITY AS THE LEGISLATIVE BODY OF CITY OF ONTARIO COMMUNITY FACILITIES DISTRICT NO. 30 (NEW HAVEN FACILITES - AREA B ), ESTABLISHING THE ANNUAL SPECIAL TAXES FOR FISCAL YEAR 2025-26.
WHEREAS, the City Council of the City of Ontario, California, has initiated proceedings, held a public hearing, conducted an election and received a favorable vote from the qualified electors relating to the levy of special taxes (the “Special Taxes”) in the City of Ontario Community Facilities District No. 30 (New Haven Facilities - Area B) (the “District”), all as authorized pursuant to the terms and provisions of the “Mello -Roos Community Facilities Act of 1982” (the “Act”), being Chapter 2.5, Part 1, Division 2, Title 5, of the California Government Code; and
WHEREAS, the City Council did, by the enactment of Ordinance No. 3057 (the “Special Tax Ordinance”) as authorized by Section 53340 of the Act, authorize the levy of the Special Taxes to pay the costs of providing the Facilities and Services and incidental expenses (as such terms are defined in the Special Tax Ordinance), and the City Council is desirous to establish the specific rates of the Special Taxes to be collected for the specified Fiscal Year and the portion thereof to be applied to each of the costs of providing the Facilities and incidental expenses and the costs of providing the Services.
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Ontario as follows:
SECTION 1. The above recitals are all true and correct.
SECTION 2. That the specific rates and amounts of the Special Taxes to be collected for the referenced Fiscal Year for the District is hereby determined and established as set forth in the attached referenced and incorporated Exhibit “A”.
SECTION 3. That the rates of the Special Taxes as set forth above do not exceed the rates previously approved by the qualified electors of the District and authorized by the Special Tax Ordinance.
SECTION 4. The City Manager is authorized and directed to file a certified copy of this Resolution, together with a list of all parcels subject to the Special Taxes for the above specified Fiscal Year and the amount of the Special Taxes to be levied against each such parcel, with the County Auditor/Tax Collector of the County of San Bernardino on or before August 10; provided, however, that such may be filed after August 10, but not later than August 21, if the City Manager obtains the prior written consent of such County Auditor/Tax Collector.
SECTION 5. The portion of the Special Taxes to be collected for the referenced Fiscal Year (a) to pay the costs of providing the Facilities and incidental 96 expenses shall be 100% of the rates and amounts of the Special Taxes to be collected for such Fiscal Year as set forth in the attached Exhibit “A ”, and (b) to pay the costs of providing the Services shall be 0% of the rates and amounts of the Special Taxes to be collected for such Fiscal Year as set forth in the attached Exhibit “A”.
SECTION 6. The proceeds of the Special Taxes collected to pay th e costs of providing the Facilities and incidental expenses shall be used only to:
(a) pay debt service on all outstanding bonds or other debt (as defined in Section 53317(d) of the Act) issued by the District under the Act and payable from the Special Taxes (the “Bonds”);
(b) pay periodic costs on the Bonds, including, but not limited to, credit enhancement and rebate payments on the Bonds;
(c) pay administrative expenses (including costs incurred by the District and the City in the annual levy and collection of the Special Taxes);
(d) provide any amounts required to establish or replenish any reserve fund for the Bonds; and
(e) pay directly for acquisition or construction of Facilities.
SECTION 7. The proceeds of the Special Taxes collect ed to pay the costs of providing the Services shall be used only to pay the costs of providing such Services.
SECTION 8. The Special Taxes shall be collected in the same manner as ordinary ad valorem property taxes are collected, and shall be subject to the same penalties and same procedure and sale in cases of any delinquency for ad valorem taxes, and the County Auditor/Tax Collector is hereby authorized to deduct reasonable administrative costs incurred in collecting any Special Taxes.
SECTION 9. All S pecial Taxes collected to provide costs of providing the Facilities and incidental expenses shall be deposited in the Special Tax Fund of the District. All Special Taxes collected to provide costs of providing the Services shall be deposited in the Government Fund.
SECTION 10. The County Auditor/Tax Collector is hereby directed to enter in the next County assessment roll on which taxes will become due, opposite each lot or parcel of land affected in a space marked “CFD No. 30 Special Tax,” or by any other suitable designation, the installment of the Special Taxes.
SECTION 11. The County Auditor/Tax Collector shall then, at the close of the tax collection period, promptly render to the District a detailed report showing the amount and/or amounts of such special tax installments, interests, 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.
97 SECTION 12. The City Council hereby certif ies that the levy of the Special Taxes was authorized in accordance with the provisions of the Act, and complies with the requirements of Articles XIIIA and XIIIC of the Constitution of the State of California.
The City Clerk of the City of Ontario shall certify as to the adoption of this Resolution.
PASSED, APPROVED, AND ADOPTED this 15th day of July 2025.
_____________________________________
PAUL S. LEON, MAYOR
ATTEST:
________________________________
SHEILA MAUTZ, CITY CLERK
APPROVED AS TO LEGAL FORM:
_______________________________
BEST BEST & KRIEGER, LLP
CITY ATTORNEY
98 STATE OF CALIFORNIA )
COUNTY OF SAN BERNARDINO )
CITY OF ONTARIO )
I, SHEILA MAUTZ, City Clerk of the City of Ontario, California, DO HEREBY CERTIFY that foregoing Resolution No. 2025- was duly passed and adopted by the City Council of the City of Ontario at their regular meeting held July 15, 2025 by the following roll call vote, to wit:
AYES: COUNCIL MEMBERS:
NOES: COUNCIL MEMBERS:
ABSENT: COUNCIL MEMBERS:
____________________________________
SHEILA MAUTZ, CITY CLERK
(SEAL)
The foregoing is the original of Resolution No. 2025- duly passed and adopted by the Ontario City Council at their regular meeting held July 15, 2025.
_____________________________________
SHEILA MAUTZ, CITY CLERK
(SEAL)
99 EXHIBIT “A”
CITY OF ONTARIO
COMMUNITY FACILITIES DISTRICT NO. 30
(NEW HAVEN FACILITIES - AREA B)
SPECIAL TAX RATES
FOR FISCAL YEAR 2025-26
Residential
Floor Area
Land Use (Sq. Ft.)
Developed Property:
Single Family Detached Property <1,701 $1,660.00 per Unit Single Family Detached Property 1,701-1,900 $1,837.00 per Unit Single Family Detached Property 1,901-2,100 $1,896.00 per Unit Single Family Detached Property 2,101-2,300 $2,053.00 per Unit Single Family Detached Property 2,301-2,500 $2,251.00 per Unit Single Family Detached Property 2,501-2,700 $2,404.00 per Unit Single Family Detached Property 2,701-2,900 $2,557.00 per Unit Single Family Detached Property 2,901-3,100 $2,703.00 per Unit Single Family Detached Property 3,101-3,300 $2,816.00 per Unit Single Family Detached Property 3,301-3,500 $2,962.00 per Unit Single Family Detached Property 3,501-3,700 $3,156.00 per Unit Single Family Detached Property 3,701-3,900 $3,274.00 per Unit Single Family Detached Property >3,900 $3,429.00 per Unit Single Family Attached Property <801 $851.00 per Unit
Single Family Attached Property 801-950 $911.00 per Unit Single Family Attached Property 951-1,100 $1,019.00 per Unit Single Family Attached Property 1,101-1,300 $1,136.00 per Unit Single Family Attached Property 1,301-1,500 $1,300.00 per Unit Single Family Attached Property 1,501-1,700 $1,595.00 per Unit Single Family Attached Property 1,701-1,900 $1,691.00 per Unit Single Family Attached Property >1,900 $1,886.00 per Unit Other Residential Property N/A $28,946.00 per Acre
Non-Residential Property N/A $28,946.00 per Acre
Final Mapped Property N/A $0.00 per Acre
Undeveloped Property N/A $0.00 per Acre
FY 2025-26
Tax Rates
100
RESOLUTION NO. ________
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ONTARIO,
CALIFORNIA, ACTING IN ITS CAPACITY AS THE LEGISLATIVE BODY OF CITY OF ONTARIO COMMUNITY FACILITIES DISTRICT NO. 31 (CARRIAGE HOUSE / AMBERLY LANE), ESTABLISHING THE ANNUAL SPECIAL TAXES FOR FISCAL YEAR 2025-26.
WHEREAS, the City Council of the City of Ontario, California, has initiated proceedings, held a public hearing, conducted an election and received a favorable vote from the qualified electors relating to the levy of special taxes (the “Special Taxes”) in the City of Ontario Community Facilities District No. 31 (Carriage House / Amberly Lane) (the “District”), all as authorized pursuant to the terms and provisions of the “Mello -Roos Community Facilities Act of 1982” (the “Act”), being Chapter 2.5, Part 1, Division 2, Title 5, of the California Government Code; and
WHEREAS, the City Council did, by the enactment of Ordinance No. 3020 (the “Special Tax Ordinance”) as authorized by Section 53340 of the Act, authorize the levy of the Special Taxes to pay the costs of providing the Facilities and Services and incidental expenses (as such terms are defined in the Special Tax Ordinance), and the City Council is desirous to establish the specific rate s of the Special Taxes to be collected for the specified Fiscal Year and the portion thereof to be applied to each of the costs of providing the Facilities and incidental expenses and the costs of providing the Services; and
WHEREAS, the Special Taxes consist of a “Special Tax A” (the “Special Tax A”), which were authorized to pay the costs of providing the Facilities and Services and incidental expenses, and a “Special Tax B” (the “Special Tax B”), which were authorized to pay the costs of providing the Services and incidental expenses.
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Ontario as follows:
SECTION 1. The above recitals are all true and correct.
SECTION 2. That the specific rates and amounts of each of Special Tax A and Special Tax B to be collected for the referenced Fiscal Year for the District is hereby determined and established as set forth in the attached referenced and incorporated Exhibit “A”.
SECTION 3. That the rates of each of Special Tax A and Special Tax B as set forth above do not exceed the respective rates previously approved by the qualified electors of the District and authorized by the Special Tax Ordinance.
SECTION 4. The City Manager is authorized and directed to file a certified copy of this Resolution, together with a list of all parcels subject to the Special Taxes for the above specified Fiscal Year and the amount of the Special Taxes to be levied against each such parcel, with the County Auditor/Tax Collector of the County of San Bernardino on or before August 10; provided, however, that such may be filed after August 10, but 101
not later than August 21, if the City Manager obtains the prior written consent of such County Auditor/Tax Collector.
SECTION 5. The portion of Special Tax A to be collecte d for the referenced Fiscal Year (a) to pay the costs of providing the Facilities and incidental expenses shall be 100% of the rates and amounts of Special Tax A to be collected for such Fiscal Year as set forth in the attached Exhibit “A”, and (b) to pay the costs of providing the Services shall be 0% of the rates and amounts of Special Tax A to be collected for such Fiscal Year as set forth in the attached Exhibit “A”.
SECTION 6. The proceeds of Special Tax A collected to pay the costs of providing the Facilities and incidental expenses shall be used only to:
(a) pay debt service on all outstanding bonds or other debt (as defined in Section 53317(d) of the Act) issued by the District under the Act and payable from Special Tax A (the “Bonds”);
(b) pay periodic costs on the Bonds, including, but not limited to, credit enhancement and rebate payments on the Bonds;
(c) pay a pro rata share of administrative expenses (including costs incurred by the District and the City in the annual levy and collecti on of the Special Taxes);
(d) provide any amounts required to establish or replenish any reserve fund for the Bonds; and
(e) pay directly for acquisition or construction of Facilities.
SECTION 7. The proceeds of Special Tax A collected to pay the costs of providing the Services shall be used only to pay the costs of providing such Services.
SECTION 8. The proceeds of Special Tax B collected to pay the costs of providing the Services and incidental expenses shall be used only to pay the costs of Services and a pro rata share of administrative expenses (including costs incurred by the District and the City in the annual levy and collection of the Special Taxes).
SECTION 9. The Special Taxes shall be collected in the same manner as ordinary ad valorem property taxes are collected, and shall be subject to the same penalties and same procedure and sale in cases of any delinquency for ad valorem taxes, and the County Auditor/Tax Collector is hereby authorized to deduct reasonable administrative costs incurred in collecting any Special Taxes.
SECTION 10. All Special Tax A amounts collected to provide costs of providing the Facilities and incidental expenses shall be deposited in the Special Tax Fund of the District. All Special Tax A amounts collected to provide costs of providing the Services shall be deposited in the Government Fund.
All Special Tax B amounts collected shall be deposited in the Government Fund. 102
SECTION 11. The County Auditor/Tax Collector is hereby directed to enter in the next County assessment roll on which taxes will become due, opposite each lot or parcel of land affected in a space marked “CFD No. 31 Special Tax A,” or by any other suitable designation, the installment of Special Tax A.
The County Auditor/Tax Collector is hereby directed to enter in the next County assessment roll on which taxes will become due, opposite each lot or parcel of land affected in a space marked “CFD No. 31 Special Tax B,” or by any other suitable designation, the installment of Special Tax B.
SECTION 12. The County Auditor/Tax Collector shall then, at the close of the tax collection period, promptly render to the District a detailed report showing the amount and/or amounts of such special tax installments, interests, 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.
SECTION 13. The City Council hereby certifies that the levy of the S pecial Taxes was authorized in accordance with the provisions of the Act, and complies with the requirements of Articles XIIIA and XIIIC of the Constitution of the State of California.
The City Clerk of the City of Ontario shall certify as to the adoption of this Resolution.
PASSED, APPROVED, AND ADOPTED this 15th day of July 2025.
_____________________________________
PAUL S. LEON, MAYOR
ATTEST:
________________________________
SHEILA MAUTZ, CITY CLERK
APPROVED AS TO LEGAL FORM:
_______________________________
BEST BEST KRIEGER, LLP
CITY ATTORNEY
103
STATE OF CALIFORNIA )
COUNTY OF SAN BERNARDINO )
CITY OF ONTARIO )
I, SHEILA MAUTZ, City Clerk of the City of Ontario, California, DO HEREBY CERTIFY that foregoing Resolution No. 2025- was duly passed and adopted by the City Council of the City of Ontario at their regular meeting held July 15, 2025 by the following roll call vote, to wit:
AYES: COUNCIL MEMBERS:
NOES: COUNCIL MEMBERS:
ABSENT: COUNCIL MEMBERS:
____________________________________
SHEILA MAUTZ, CITY CLERK
(SEAL)
The foregoing is the original of Resolution No . 2025- duly passed and adopted by the Ontario City Council at their regular meeting held July 15, 2025.
_____________________________________
SHEILA MAUTZ, CITY CLERK
(SEAL)
104
EXHIBIT “A”
CITY OF ONTARIO
COMMUNITY FACILITIES DISTRICT NO. 31
(CARRIAGE HOUSE / AMBERLY HOUSE)
SPECIAL TAX RATES
FOR FISCAL YEAR 2025-26
ANNUAL FACILITIES SPECIAL TAX A RATES
ANNUAL SERVICES SPECIAL TAX B RATES
Residential
Floor Area
Land Use (Sq. Ft.)
Developed Property:
Single Family Detached <2,101 $2,108.82 per Unit
Single Family Detached 2,101-2,400 $2,240.04 per Unit
Single Family Detached 2,401-2,700 $2,632.78 per Unit
Single Family Detached 2,701-3,000 $2,735.36 per Unit
Single Family Detached 3,001-3,300 $2,879.52 per Unit
Single Family Detached 3,301-3,600 $3,035.70 per Unit
Single Family Detached >3,600 $3,391.48 per Unit
Other Residential Property N/A $23,452.98 per Acre
Non-Residential Property N/A $23,452.98 per Acre
Final Mapped Property N/A $0.00 per Acre
Undeveloped Property N/A $0.00 per Acre
FY 2025-26
Tax Rates A
Developed Property
Land Use
Residential Property:
Single Family Detached $1,371.52 per Unit
Multiple Family $1,188.90 per Unit
Gated Apartment Community $996.78 per Unit
Non-Residential Property $0.256800 per Sq. Ft.
FY 2025-26
Tax Rates B
105
RESOLUTION NO. ________
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ONTARIO,
CALIFORNIA, ACTING IN ITS CAPACITY AS THE LEGISLATIVE BODY OF CITY OF ONTARIO COMMUNITY FACILITIES DISTRICT NO. 32 (ARCHIBALD/SCHAEFER - SERVICES), ESTABLISHING THE ANNUAL SPECIAL TAX FOR FISCAL YEAR 2025-26.
WHEREAS, the City Council of the City of Ontario, California , 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" (the “Act”), being Chapter 2.5, Part 1, Division 2, Title 5, of the Government Code of the State of California. This Community Facilities District is designated as City of Ontario Community Facilities District No. 32 (Archibald/Schaefer - Services) (hereinafter referred to as "District"); and
WHEREAS, the City Council did, acti ng as the legislative body of the District, by the enactment of Ordinance No. 3016 (the "Special Tax Ordinance") as authorized by Section 53340 of the Government Code of the State of California, authorize the levy of a special tax to pay for costs and expenses related to the District, and this legislative body is desirous to establish the specific rates of the special tax to be collected for the specified Fiscal Year.
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Ontario as follows:
SECTION 1. The above recitals are all true and correct.
SECTION 2. That the specific rate s and amount of the special tax to be collected to pay for the costs and expenses (as defined in Section 5 below) for the referenced Fiscal Year for the District is hereby determined and established as set forth in the attached referenced and incorporated Exhibit "A".
SECTION 3. That the rates as set forth above does not exceed the amount as previously authorized by the Special Tax Ordinance of this legislative body, and is not in excess of that as previously approved by the qualified electors of the District.
SECTION 4. The City Manager is authorized and directed to file a certified copy of this Resolution, together with a list of all parcels subject to the special tax for the above specified Fiscal Year and the amount of the special tax to be levied against each such parcel, with the County Auditor/Tax Collector of the County of San Bernardino on or before August 10; provided, however, that such may be filed after August 10, but not later than August 21, if the City Manager obtains the prior written consent of such County Auditor/Tax Collector.
106
SECTION 5. That the proceeds of the special tax shall be used only to pay the following costs and expenses:
(a) Costs of providing services authorized to be financed by the District;
(b) Costs incurred by the District and the City in the annual levy and collection of the special taxes;
(c) Administrative costs of the District; and
(d) Any incidental expenses authorized to be financed by the District.
SECTION 6. The special tax shall be collected in the same manner as ordinary ad valorem property taxes are collected, and shall be subject to the same penalties and same procedure and sale in cases of any delinquency for ad valorem taxes, and the County Auditor/Tax Collector is hereby authorized to deduct reasonable administrative costs incurred in collecting any said special tax.
SECTION 7. All monies above collected shall be paid into the Community Facilities District No. 32 Fund.
SECTION 8. The County Auditor/Tax Collector is hereby directed to enter in the next County assessment roll on which taxes will become due, opposite each lot or parcel of land affected i n a space marked " CFD No. 32 Special Tax," or by any other suitable designation, the installment of the special tax.
SECTION 9. The County Auditor/Tax Collector shall then, at the close of the tax collection period, promptly render to the District a detailed report showing the amount and/or amounts of such special tax installments, interests, 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.
SECTION 10. This legislative body hereby certifies that the levy o f the special tax was authorized in accordance with the provisions of the Act, and complies with the requirements of Articles XIIIA and XIIIC of the Constitution of the State of California.
The City Clerk of the City of Ontario shall certify as to the adoption of this Resolution.
PASSED, APPROVED, AND ADOPTED this 15th day of July 2025.
_____________________________________
PAUL S. LEON, MAYOR
107
ATTEST:
________________________________
SHEILA MAUTZ, CITY CLERK
APPROVED AS TO LEGAL FORM:
_______________________________
BEST BEST & KRIEGER, LLP
CITY ATTORNEY
108
STATE OF CALIFORNIA )
COUNTY OF SAN BERNARDINO )
CITY OF ONTARIO )
I, SHEILA MAUTZ, City Clerk of the City of Ontario, DO HEREBY CERTIFY that foregoing Resolution No. 2025- was duly passed and adopted by the City Council of the City of Ontario at their regular meeting held July 15, 2025 by the following roll call vote, to wit:
AYES: COUNCIL MEMBERS:
NOES: COUNCIL MEMBERS:
ABSENT: COUNCIL MEMBERS:
____________________________________
SHEILA MAUTZ, CITY CLERK
(SEAL)
The foregoing is the original of Resolution No. 2025- duly passed and adopted by the Ontario City Council at their regular meeting held July 15, 2025.
_____________________________________
SHEILA MAUTZ, CITY CLERK
(SEAL)
109
EXHIBIT "A"
CITY OF ONTARIO
COMMUNITY FACILITIES DISTRICT NO. 32
(ARCHIBALD/SCHAEFER - SERVICES)
SPECIAL TAX RATES
FOR FISCAL YEAR 2025-26
Land Use
Residential Property:
Single Family Detached $1,371.52 per Unit
Multiple Family $1,188.90 per Unit
Gated Apartment Community $996.80 per Unit
Non-Residential Property $0.256800 per Sq. Ft.
FY 2025-26
Tax Rates
110
RESOLUTION NO. ________
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ONTARIO,
CALIFORNIA, ACTING IN ITS CAPACITY AS THE LEGISLATIVE BODY OF CITY OF ONTARIO COMMUNITY FACILITIES DISTRICT NO. 33 (ARCHIBALD/SCHAEFER FACILITIES), ESTABLISHING THE ANNUAL SPECIAL TAXES FOR FISCAL YEAR 2025-26.
WHEREAS, the City Council of the City of Ontario, California, has initiated proceedings, held a public hearing, conducted an election and received a favorable vote from the qualified electors relating to the levy of special taxes (the “Special Taxes”) in the City of Ontario Community Facilities District No. 33 (Archibald/Schaefer Facilities) (the “District”), all as authorized pursuant to the terms and provisions of the “Mello -Roos Community Facilities Act of 1982” (the “Act”), being Chapter 2.5, Part 1, Division 2, Title 5, of the California Government Code; and
WHEREAS, the City Council did, by the enactment of Ordinance No. 3118 (the “Special Tax Ordinance”) as authorized by Section 53340 of the Act, authorize the levy of the Special Taxes to pay the costs of providing the Facilities and Services and incidental expenses (as such terms are defined in the Special Tax Ordinance), and the City Council is desirous to establish the specific rates of the Special Taxes to be collected for the specified Fiscal Year and the portion thereof to be applied to each of the costs of providing the Facilities and incidental expenses and the costs of providing the Services.
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Ontario as follows:
SECTION 1. The above recitals are all true and correct.
SECTION 2. That the specific rates and amounts of the Special Taxes to be collected for the referenced Fiscal Year for the District is hereby determined and established as set forth in the attached referenced and incorporated Exhibit “A”.
SECTION 3. That the rates of the Special Taxes as set forth above do not exceed the rates previously approved by the qualified electors of the District and authorized by the Special Tax Ordinance.
SECTION 4. The City Manager is authorized and directed to file a certified copy of this Resolution, together with a list of all parcels subject to the Special Taxes for the above specified Fiscal Year and the amount of the Special Taxes to be levied against each such parcel, with the County Auditor/Tax Collector of the County of San Bernardino on or before August 10; provided, however, that such may be filed after August 10, but not later than August 21, if the City Manager obtains the prior written consent of such County Auditor/Tax Collector.
SECTION 5. The portion of the Special Taxes to be collected for the referenced Fiscal Year (a) to pay the costs of providing the Facilities and incidental 111
expenses shall be 100% of the rates and amounts of the Special Taxes to be collected for such Fiscal Year as set forth in the attached Exhibit “A ”, and (b) to pay the costs of providing the Services shall be 0% of the rates and amounts of the Special Taxes to be collected for such Fiscal Year as set forth in the attached Exhibit “A”.
SECTION 6. The proceeds of the Special Taxes collected to pay th e costs of providing the Facilities and incidental expenses shall be used only to:
(a) pay debt service on all outstanding bonds or other debt (as defined in Section 53317(d) of the Act) issued by the District under the Act and payable from the Special Taxes (the “Bonds”);
(b) pay periodic costs on the Bonds, including, but not limited to, credit enhancement and rebate payments on the Bonds;
(c) pay administrative expenses (including costs incurred by the District and the City in the annual levy and collection of the Special Taxes);
(d) provide any amounts required to establish or replenish any reserve fund for the Bonds; and
(e) pay directly for acquisition or construction of Facilities.
SECTION 7. The proceeds of the Special Taxes collect ed to pay the costs of providing the Services shall be used only to pay the costs of providing such Services.
SECTION 8. The Special Taxes shall be collected in the same manner as ordinary ad valorem property taxes are collected, and shall be subject to the same penalties and same procedure and sale in cases of any delinquency for ad valorem taxes, and the County Auditor/Tax Collector is hereby authorized to deduct reasonable administrative costs incurred in collecting any Special Taxes.
SECTION 9. All S pecial Taxes collected to provide costs of providing the Facilities and incidental expenses shall be deposited in the Special Tax Fund of the District. All Special Taxes collected to provide costs of providing the Services shall be deposited in the Government Fund.
SECTION 10. The County Auditor/Tax Collector is hereby directed to enter in the next County assessment roll on which taxes will become due, opposite each lot or parcel of land affected in a space marked “CFD No. 33 Special Tax,” or by any othe r suitable designation, the installment of the Special Taxes.
SECTION 11. The County Auditor/Tax Collector shall then, at the close of the tax collection period, promptly render to the District a detailed report showing the amount and/or amounts of such special tax installments, interests, 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.
112
SECTION 12. The City Council hereby certi fies that the levy of the Special Taxes was authorized in accordance with the provisions of the Act, and complies with the requirements of Articles XIIIA and XIIIC of the Constitution of the State of California.
The City Clerk of the City of Ontario shall certify as to the adoption of this Resolution.
PASSED, APPROVED, AND ADOPTED this 15th day of July 2025.
_____________________________________
PAUL S. LEON, MAYOR
ATTEST:
________________________________
SHEILA MAUTZ, CITY CLERK
APPROVED AS TO LEGAL FORM:
_______________________________
BEST BEST & KRIEGER, LLP
CITY ATTORNEY
113
STATE OF CALIFORNIA )
COUNTY OF SAN BERNARDINO )
CITY OF ONTARIO )
I, SHEILA MAUTZ, City Clerk of the City of Ontario, California, DO HEREBY CERTIFY that foregoing Resolution No. 2025- was duly passed and adopted by the City Council of the City of Ontario at their regular meeting held July 15, 2025 by the following roll call vote, to wit:
AYES: COUNCIL MEMBERS:
NOES: COUNCIL MEMBERS:
ABSENT: COUNCIL MEMBERS:
____________________________________
SHEILA MAUTZ, CITY CLERK
(SEAL)
The foregoing is the original of Resolution No. 2025- duly passed and adopted by the Ontario City Council at their regular meeting held July 15, 2025.
_____________________________________
SHEILA MAUTZ, CITY CLERK
(SEAL)
114
EXHIBIT “A”
CITY OF ONTARIO
COMMUNITY FACILITIES DISTRICT NO. 33
(ARCHIBALD/SCHAEFER FACILITIES)
SPECIAL TAX RATES
FOR FISCAL YEAR 2025-26
Residential
Floor Area
Land Use (Sq. Ft.)
Developed Property:
Single Family Property <1,101 $1,020.00 per Unit
Single Family Property 1,101-1,300 $1,339.00 per Unit
Single Family Property 1,301-1,500 $1,587.00 per Unit
Single Family Property 1,501-1,700 $1,757.00 per Unit
Single Family Property 1,701-1,900 $2,095.00 per Unit
Single Family Property 1,901-2,100 $2,385.00 per Unit
Single Family Property 2,101-2,300 $2,507.00 per Unit
Single Family Property 2,301-2,500 $2,553.00 per Unit
Single Family Property 2,501-2,700 $2,907.00 per Unit
Single Family Property 2,701-2,900 $3,080.00 per Unit
Single Family Property >2,900 $3,160.00 per Unit
Other Residential Property N/A $25,577.00 per Acre
Non-Residential Property N/A $25,577.00 per Acre
Final Mapped Property N/A $0.00 per Acre
Undeveloped Property N/A $0.00 per Acre
FY 2025-26
Tax Rates
115
RESOLUTION NO. ________
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ONTARIO,
CALIFORNIA, ACTING IN ITS CAPACITY AS THE LEGISLATIVE BODY OF CITY OF ONTARIO COMMUNITY FACILITIES DISTRICT NO. 34 (COUNTRYSIDE PHASE 1 NORTH - FACILITIES), ESTABLISHING THE ANNUAL SPECIAL TAXES FOR FISCAL YEAR 2025-26.
WHEREAS, the City Council of the City of Ontario, California, has initiated proceedings, held a public hearing, conducted an election and received a favorable vote from the qualified electors relating to the levy of special taxes (the “Special Taxes”) in the City of Ontario Community Facilities District No. 34 (Countryside Phase 1 North - Facilities) (the “District”), all as authorized pursuant to the terms and provisions of the “Mello-Roos Community Facilities Act of 1982” (the “Act”), being Chapter 2.5, Part 1, Division 2, Title 5, of the California Government Code; and
WHEREAS, the City Council did, by the enactment of Ordinance No. 3036 (the “Special Tax Ordinance”) as authorized by Section 53340 of the Act, authorize the levy of the Special Taxes to pay the costs of providing the Facilities and Services and incidental expenses (as such terms are defined in the Special Tax Ordinance), and the City Council is desirous to establish the specific rates of the Special Taxes to be collected for the specified Fiscal Year and the portion thereof to be applied to each of the costs of providing the Facilities and incidental expenses and the costs of providing the Services.
NOW, THEREFORE, IT IS HEREBY RESOLVED AS FOLLOWS:
SECTION 1. The above recitals are all true and correct.
SECTION 2. That the specific rates and amounts of the Special Taxes to be collected for the referenced Fiscal Year for the District is hereby determined and established as set forth in the attached referenced and incorporated Exhibit “A”.
SECTION 3. That the rates of the Special Taxes as set forth above do not exceed the rates previously approved by the qualified electors of the District and authorized by the Special Tax Ordinance.
SECTION 4. The City Manager is authorized and directed to file a certified copy of this Resolution, together with a list of all parcels subject to the Special Taxes for the above specified Fiscal Year and the amount of the Special Taxes to be levied against each such parcel, with the County Auditor/Tax Collector of the County of San Bernardino on or before August 10; provided, however, that such may be filed after August 10, but not later than August 21, if the City Manager obtains the prior written consent of su ch County Auditor/Tax Collector.
SECTION 5. The portion of the Special Taxes to be collected for the referenced Fiscal Year (a) to pay the costs of providing the Facilities and incidental expenses shall be 100% of the rates and amounts of the Special Taxes to be collected 116
for such Fiscal Year as set forth in the attached Exhibit “A”, and (b) to pay the costs of providing the Services shall be 0% of the rates and amounts of the Special Taxes to be collected for such Fiscal Year as set forth in the attached Exhibit “A”.
SECTION 6. The proceeds of the Special Taxes collected to pay the costs of providing the Facilities and incidental expenses shall be used only to:
(a) pay debt service on all outstanding bonds or other debt (as defined in Section 53317(d) of the Act) issued by the District under the Act and payable from the Special Taxes (the “Bonds”);
(b) pay periodic costs on the Bonds, including, but not limited to, credit enhancement and rebate payments on the Bonds;
(c) pay administrative expenses (including costs incurred by the District and the City in the annual levy and collection of the Special Taxes);
(d) provide any amounts required to establish or replenish any reserve fund for the Bonds; and
(e) pay directly for acquisition or construction of Facilities.
SECTION 7. The proceeds of the Special Taxes collected to pay the costs of providing the Services shall be used only to pay the costs of providing such Services.
SECTION 8. The Special Taxes shall be collected in the same manner as ordinary ad valorem property taxes are collected, and shall be subject to the same penalties and same procedure and sale in cases of any delinquency for ad valorem taxes, and the County Auditor/Tax Collector is hereby authorized to deduct reasonable administrative costs incurred in collecting any Special Taxes.
SECTION 9. All Special Taxes collected to provide costs of providing the Facilities and incidental expenses shall be deposited in the Special Tax Fund of the District. All Special Taxes collected to provide costs of providing the Services shall be deposited in the Government Fund.
SECTION 10. The County Auditor/Tax Collector is hereby directed to enter in the next County assessment roll on which taxes will become due, opposite each lot or parcel of land affected in a space marked “CFD No. 34 Special Tax,” or by any other suitable designation, the installment of the Special Taxes.
SECTION 11. The County Auditor/Tax Collector shall then, at the close of the tax collection period, promptly render to the District a detailed report showing the amount and/or amounts of such special tax installments, interests, penalties, and percentages so collected and from what property collected, and also provide a statem ent of any percentages retained for the expense of making any such collection.
117
SECTION 12. The City Council hereby certifies that the levy of the Special Taxes was authorized in accordance with the provisions of the Act, and complies with the requirements of Articles XIIIA and XIIIC of the Constitution of the State of California.
The City Clerk of the City of Ontario shall certify as to the adoption of this Resolution.
PASSED, APPROVED, AND ADOPTED this 15th day of July 2025.
_____________________________________
PAUL S. LEON, MAYOR
ATTEST:
________________________________
SHEILA MAUTZ, CITY CLERK
APPROVED AS TO LEGAL FORM:
_______________________________
BEST BEST & KRIEGER, LLP
CITY ATTORNEY
118
STATE OF CALIFORNIA )
COUNTY OF SAN BERNARDINO )
CITY OF ONTARIO )
I, SHEILA MAUTZ, City Clerk of the City of Ontario, California, DO HEREBY CERTIFY that foregoing Resolution No. 2025- was duly passed and adopted by the City Council of the City of Ontario at their regular meeting held July 15, 2025 by the following roll call vote, to wit:
AYES: COUNCIL MEMBERS:
NOES: COUNCIL MEMBERS:
ABSENT: COUNCIL MEMBERS:
____________________________________
SHEILA MAUTZ, CITY CLERK
(SEAL)
The foregoing is the original of Resolution No. 2025- duly passed and adopted by the Ontario City Council at their regular meeting held July 15, 2025.
_____________________________________
SHEILA MAUTZ, CITY CLERK
(SEAL)
119
EXHIBIT “A”
CITY OF ONTARIO
COMMUNITY FACILITIES DISTRICT NO. 34
(COUNTRYSIDE PHASE 1 NORTH - FACILITIES)
SPECIAL TAX RATES
FOR FISCAL YEAR 2025-26
Residential
Floor Area
Land Use (Sq. Ft.)
Developed Property:
Single Family Property <1,701 $1,659.92 per Unit
Single Family Property 1,701-1,900 $1,740.14 per Unit
Single Family Property 1,901-2,100 $2,050.92 per Unit
Single Family Property 2,101-2,300 $2,061.98 per Unit
Single Family Property 2,301-2,500 $2,294.36 per Unit
Single Family Property 2,501-2,700 $2,537.82 per Unit
Single Family Property 2,701-2,900 $2,578.40 per Unit
Single Family Property 2,901-3,100 $2,782.20 per Unit
Single Family Property 3,101-3,300 $2,875.34 per Unit
Single Family Property 3,301-3,500 $3,105.88 per Unit
Single Family Property 3,501-3,700 $3,197.18 per Unit
Single Family Property 3,701-3,900 $3,365.94 per Unit
Single Family Property >3,900 $3,526.40 per Unit
Other Residential Property N/A $21,144.52 per Acre
Non-Residential Property N/A $21,144.52 per Acre
Final Mapped Property N/A $0.00 per Acre
Undeveloped Property N/A $0.00 per Acre
FY 2025-26
Tax Rates
120
RESOLUTION NO. ________
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ONTARIO,
CALIFORNIA, ACTING IN ITS CAPACITY AS THE LEGISLATIVE BODY OF CITY OF ONTARIO COMMUNITY FACILITIES DISTRICT NO. 35 (COUNTRYSIDE PHASE 2 SOUTH - FACILITIES), ESTABLISHING THE ANNUAL SPECIAL TAXES FOR FISCAL YEAR 2025-26.
WHEREAS, the City Council of the City of Ontario, California, has initiated proceedings, held a public hearing, conducted an election and received a favorable vote from the qualified electors relating to the levy of special taxes (the “Special Taxes”) in the City of Ontario Community Facilities District No. 35 (Countryside Phase 2 South - Facilities) (the “District”), all as authorized pursuant to the terms and provisions of the “Mello-Roos Community Facilities Act of 1982” (the “Act”), being Chapter 2.5, Part 1, Division 2, Title 5, of the California Government Code; and
WHEREAS, the City Council did, by the enactment of Ordinance No. 3221 (the “Special Tax Ordinance”) as authorized by Sect ion 53340 of the Act, authorize the levy of the Special Taxes to pay the costs of providing the Facilities and Services and incidental expenses (as such terms are defined in the Special Tax Ordinance), and the City Council is desirous to establish the specific rates of the Special Taxes to be collected for the specified Fiscal Year and the portion thereof to be applied to each of the costs of providing the Facilities and incidental expenses and the costs of providing the Services.
NOW, THEREFORE, IT IS HEREBY RESOLVED AS FOLLOWS:
SECTION 1. The above recitals are all true and correct.
SECTION 2. That the specific rates and amounts of the Special Taxes to be collected for the referenced Fiscal Year for the District is hereby determined and established as set forth in the attached referenced and incorporated Exhibit “A”.
SECTION 3. That the rates of the Special Taxes as set forth above do not exceed the rates previously approved by the qualified electors of the District and authorized by the Special Tax Ordinance.
SECTION 4. The City Manager is authorized and directed to file a certified copy of this Resolution, together with a list of all parcels subject to the Special Taxes for the above specified Fiscal Year and the amount of the Special Taxes to be levied against each such parcel, with the County Auditor/Tax Collector of the County of San Bernardino on or before August 10; provided, however, that such may be filed after August 10, but not later than August 21, if the City Manager obtains the prior writt en consent of such County Auditor/Tax Collector.
SECTION 5. The portion of the Special Taxes to be collected for the referenced Fiscal Year (a) to pay the costs of providing the Facilities and incidental expenses shall be 100% of the rates and amounts of the Special Taxes to be collected 121
for such Fiscal Year as set forth in the attached Exhibit “A”, and (b) to pay the costs of providing the Services shall be 0% of the rates and amounts of the Special Taxes to be collected for such Fiscal Year as set forth in the attached Exhibit “A”.
SECTION 6. The proceeds of the Special Taxes collected to pay the costs of providing the Facilities and incidental expenses shall be used only to:
(a) pay debt service on all outstanding bonds or other debt (as defined in Section 53317(d) of the Act) issued by the District under the Act and payable from the Special Taxes (the “Bonds”);
(b) pay periodic costs on the Bonds, including, but not limited to, credit enhancement and rebate payments on the Bonds;
(c) pay administrative expenses (including costs incurred by the District and the City in the annual levy and collection of the Special Taxes);
(d) provide any amounts required to establish or replenish any reserve fund for the Bonds; and
(e) pay directly for acquisition or construction of Facilities.
SECTION 7. The proceeds of the Special Taxes collected to pay the costs of providing the Services shall be used only to pay the costs of providing such Services.
SECTION 8. The Special Taxes shall be collected in the same manner as ordinary ad valorem property taxes are collected, and shall be subject to the same penalties and same procedure and sale in cases of any delinquency for ad valorem taxes, and the County Auditor/Tax Collector is hereby authorized to deduct reasonable administrative costs incurred in collecting any Special Taxes.
SECTION 9. All Special Taxes collected to provide costs of providing the Facilities and incidental expenses shall be deposited in the Special Tax Fund of the District. All Special Taxes collected to provide costs of providing the Services shall be deposited in the Government Fund.
SECTION 10. The County Auditor/Tax Collector is hereby directed to enter in the next County assessment roll on which taxe s will become due, opposite each lot or parcel of land affected in a space marked “CFD No. 35 Special Tax,” or by any other suitable designation, the installment of the Special Taxes.
SECTION 11. The County Auditor/Tax Collector shall then, at the close o f the tax collection period, promptly render to the District a detailed report showing the amount and/or amounts of such special tax installments, interests, penalties, and percentages so collected and from what property collected, and also provide a state ment of any percentages retained for the expense of making any such collection.
122
SECTION 12. The City Council hereby certifies that the levy of the Special Taxes was authorized in accordance with the provisions of the Act, and complies with the requirements of Articles XIIIA and XIIIC of the Constitution of the State of California.
The City Clerk of the City of Ontario shall certify as to the adoption of this Resolution.
PASSED, APPROVED, AND ADOPTED this 15th day of July 2025.
_____________________________________
PAUL S. LEON, MAYOR
ATTEST:
________________________________
SHEILA MAUTZ, CITY CLERK
APPROVED AS TO LEGAL FORM:
_______________________________
BEST BEST & KRIEGER, LLP
CITY ATTORNEY
123
STATE OF CALIFORNIA )
COUNTY OF SAN BERNARDINO )
CITY OF ONTARIO )
I, SHEILA MAUTZ, City Clerk of the City of Ontario, California, DO HEREBY CERTIFY that foregoing Resolution No. 2025- was duly passed and adopted by the City Council of the City of Ontario at their regular meeting held July 15, 2025 by the following roll call vote, to wit:
AYES: COUNCIL MEMBERS:
NOES: COUNCIL MEMBERS:
ABSENT: COUNCIL MEMBERS:
____________________________________
SHEILA MAUTZ, CITY CLERK
(SEAL)
The foregoing is the original of Resolution No. 2025- duly passed and adopted by the Ontario City Council at their regular meeting held July 15, 2025.
_____________________________________
SHEILA MAUTZ, CITY CLERK
(SEAL)
124
EXHIBIT “A”
CITY OF ONTARIO
COMMUNITY FACILITIES DISTRICT NO. 35
(COUNTRYSIDE PHASE 2 SOUTH - FACILITIES)
SPECIAL TAX RATES
FOR FISCAL YEAR 2025-26
Residential
Floor Area
Land Use (Sq. Ft.)
Developed Property:
Single Family Property <1,501 $3,342.00 per Unit
Single Family Property 1,501-1,700 $3,454.00 per Unit
Single Family Property 1,701-1,900 $3,626.00 per Unit
Single Family Property 1,901-2,100 $3,849.00 per Unit
Single Family Property 2,101-2,300 $3,935.00 per Unit
Single Family Property 2,301-2,500 $4,073.00 per Unit
Single Family Property >2,500 $4,262.00 per Unit
Other Residential Property N/A $52,912.00 per Acre
Non-Residential Property N/A $52,912.00 per Acre
Final Mapped Property N/A $0.00 per Acre
Undeveloped Property N/A $0.00 per Acre
FY 2025-26
Tax Rates
125
RESOLUTION NO. ________
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ONTARIO,
CALIFORNIA, ACTING IN ITS CAPACITY AS THE LEGISLATIVE BODY OF CITY OF ONTARIO COMMUNITY FACILITIES DISTRICT NO. 37 (PARK & TURNER NE SERVICES ), ESTABLISHING THE ANNUAL
SPECIAL TAX FOR FISCAL YEAR 2025-26.
WHEREAS, the City Council of the City of Ontario, California , 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" (the “Act”), being Chapter 2.5, Part 1, Division 2, Title 5, of the Government Code of the State of California. This Community Facilities District is designated as City of Ontario Com munity Facilities District No. 37 (Park & Turner NE Services) (hereinafter referred to as "District"); and
WHEREAS, the City Council did, acting a s the legislative body of the District, by the enactment of Ordinance No. 3043 (the "Special Tax Ordinance") as authorized by Section 53340 of the Government Code of the State of California, authorize the levy of a special tax to pay for costs and expenses related to the District, and this legislative body is desirous to establish the specific rates of the special tax to be collected for the specified Fiscal Year.
NOW, THEREFORE, IT IS HEREBY RESOLVED AS FOLLOWS:
SECTION 1. The above recitals are all true and correct.
SECTION 2. That the specific rate s and amount of the special tax to be collected to pay for the costs and expenses (as defined in Section 5 below) for the referenced Fiscal Year for the District is hereby determined and established as set fo rth in the attached referenced and incorporated Exhibit "A".
SECTION 3. That the rates as set forth above does not exceed the amount as previously authorized by the Special Tax Ordinance of this legislative body, and is not in excess of that as previously approved by the qualified electors of the District.
SECTION 4. The City Manager is authorized and directed to file a certified copy of this Resolution, together with a list of all parcels subject to the special tax for the above specified Fiscal Year and the amount of the special tax to be levied against each such parcel, with the County Auditor/Tax Collector of the County of San Bernardino on or before August 10; provided, however, that such may be filed after August 10, but not later than August 21, if the City Manager obtains the prior written consent of such County Auditor/Tax Collector.
126
SECTION 5. That the proceeds of the special tax shall be used only to pay the following costs and expenses:
(a) Costs of providing services authorized to be financed by the District;
(b) Costs incurred by the District and the City in the annual levy and collection of the special taxes;
(c) Administrative costs of the District; and
(d) Any incidental expenses authorized to be financed by the District.
SECTION 6. The special tax shall be collected in the same manner as ordinary ad valorem property taxes are collected, and shall be subject to the same penalties and same procedure and sale in cases of any delinquency for ad valorem taxes, and the County Auditor/Tax Collector is hereby authorized to deduct reasonable administrative costs incurred in collecting any said special tax.
SECTION 7. All monies above collected shall be paid into the Community Facilities District No. 37 Fund.
SECTION 8. The County Auditor/Tax Collector is hereby directed to enter in the next County assessment roll on which taxes will become due, opposite each lot or parcel of land affected i n a space marked " CFD No. 37 Special Tax," or by any other suitable designation, the installment of the special tax.
SECTION 9. The County Auditor/Tax Collector shall then, at the close of the tax collection period, promptly render to the District a detailed report showing the amount and/or amounts of such special tax installments, interests, 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.
SECTION 10. This legislative body hereby certifies that the levy o f the special tax was authorized in accordance with the provisions of the Act, and complies with the requirements of Articles XIIIA and XIIIC of the Constitution of the State of California.
The City Clerk of the City of Ontario shall certify as to the adoption of this Resolution.
PASSED, APPROVED, AND ADOPTED this 15th day of July 2025.
_____________________________________
PAUL S. LEON, MAYOR
127
ATTEST:
________________________________
SHEILA MAUTZ, CITY CLERK
APPROVED AS TO LEGAL FORM:
_______________________________
BEST BEST & KRIEGER, LLP
CITY ATTORNEY
128
STATE OF CALIFORNIA )
COUNTY OF SAN BERNARDINO )
CITY OF ONTARIO )
I, SHEILA MAUTZ, City Clerk of the City of Ontario, DO HEREBY CERTIFY that foregoing Resolution No. 2025- was duly passed and adopted by the City Council of the City of Ontario at their regular meeting held July 15, 2025 by the following roll call vote, to wit:
AYES: COUNCIL MEMBERS:
NOES: COUNCIL MEMBERS:
ABSENT: COUNCIL MEMBERS:
____________________________________
SHEILA MAUTZ, CITY CLERK
(SEAL)
The foregoing is the original of Resolution No. 2025- duly passed and adopted by the Ontario City Council at their regular meeting held July 15, 2025.
_____________________________________
SHEILA MAUTZ, CITY CLERK
(SEAL)
129
EXHIBIT "A"
CITY OF ONTARIO
COMMUNITY FACILITIES DISTRICT NO. 37
(PARK & TURNER NE SERVICES)
SPECIAL TAX RATES
FOR FISCAL YEAR 2025-26
Land Use
Residential Property:
Single Family Detached $1,371.52 per Unit
Multiple Family $1,188.66 per Unit
Gated Apartment Community $996.64 per Unit
Non-Residential Property $0.256018 per Sq. Ft.
FY 2025-26
Tax Rates
130
RESOLUTION NO. ________
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ONTARIO,
CALIFORNIA, ACTING IN ITS CAPACITY AS THE LEGISLATIVE BODY OF CITY OF ONTARIO COMMUNITY FACILITIES DISTRICT NO. 38 (PARK & TURNER NE FACILITIES), ESTABLISHING THE ANNUAL
SPECIAL TAXES FOR FISCAL YEAR 2025-26.
WHEREAS, the City Council of the City of Ontario, California, has initiated proceedings, held a public hearing, conducted an election and received a favorable vote from the qualified electors relating to the levy of special taxes (the “Special Taxes”) in the City of Ontario Community Facilities District No. 38 (Park & Turner NE Facilities ) (the “District”), all as authorized pursuant to the terms and provisions of the “Mello -Roos Community Facilities Act of 1982” (the “Act”), being Chapter 2.5, Part 1, Division 2, Title 5, of the California Government Code; and
WHEREAS, the City Council did, by the enactment of Ordinance No. 3073 (the “Special Tax Ordinance”) as authorized by Section 53340 of the Act, authorize the le vy of the Special Taxes to pay the costs of providing the Facilities and Services and incidental expenses (as such terms are defined in the Special Tax Ordinance), and the City Council is desirous to establish the specific rates of the Special Taxes to be collected for the specified Fiscal Year and the portion thereof to be applied to each of the costs of providing the Facilities and incidental expenses and the costs of providing the Services.
NOW, THEREFORE, IT IS HEREBY RESOLVED AS FOLLOWS:
SECTION 1. The above recitals are all true and correct.
SECTION 2. That the specific rates and amounts of the Special Taxes to be collected for the referenced Fiscal Year for the District is hereby determined and established as set forth in the attached referenced and incorporated Exhibit “A”.
SECTION 3. That the rates of the Special Taxes as set forth above do not exceed the rates previously approved by the qualified electors of the District and authorized by the Special Tax Ordinance.
SECTION 4. The City Manager is authorized and directed to file a certified copy of this Resolution, together with a list of all parcels subject to the Special Taxes for the above specified Fiscal Year and the amount of the Special Taxes to be levied against each such parcel, with the County Auditor/Tax Collector of the County of San Bernardino on or before August 10; provided, however, that such may be filed after August 10, but not later than August 21, if the City Manager obtains the prior written consent of such County Auditor/Tax Collector.
131
SECTION 5. The portion of the Special Taxes to be collected for the referenced Fiscal Year (a) to pay the costs of providing the Facilities and incidental expenses shall be 100% of the rates and amounts of the Special Taxes to be collected for such Fiscal Year as set forth in the attached Exhibit “A”, and (b) to pay the costs of providing the Services shall be 0% of the rates and amounts of the Special Taxes to be collected for such Fiscal Year as set forth in the attached Exhibit “A”.
SECTION 6. The proceeds of the Special Taxes collected to pay the costs of providing the Facilities and incidental expenses shall be used only to:
(a) pay debt service on all outstanding bonds or other debt (as defined in Section 53317(d) of the Act) issued b y the District under the Act and payable from the Special Taxes (the “Bonds”);
(b) pay periodic costs on the Bonds, including, but not limited to, credit enhancement and rebate payments on the Bonds;
(c) pay administrative expenses (including costs incu rred by the District and the City in the annual levy and collection of the Special Taxes);
(d) provide any amounts required to establish or replenish any reserve fund for the Bonds; and
(e) pay directly for acquisition or construction of Facilities.
SECTION 7. The proceeds of the Special Taxes collected to pay the costs of providing the Services shall be used only to pay the costs of providing such Services.
SECTION 8. The Special Taxes shall be collected in the same manner as ordinary ad valorem property taxes are collected, and shall be subject to the same penalties and same procedure and sale in cases of any delinquency for ad valorem taxes, and the County Auditor/Tax Collector is hereby authorized to deduct reasonable administrative costs incurred in collecting any Special Taxes.
SECTION 9. All Special Taxes collected to provide costs of providing the Facilities and incidental expenses shall be deposited in the Special Tax Fund of the District. All Special Taxes collected to provide costs of provi ding the Services shall be deposited in the Government Fund.
SECTION 10. The County Auditor/Tax Collector is hereby directed to enter in the next County assessment roll on which taxes will become due, opposite each lot or parcel of land affected in a spac e marked “CFD No. 38 Special Tax,” or by any other suitable designation, the installment of the Special Taxes.
SECTION 11. The County Auditor/Tax Collector shall then, at the close of the tax collection period, promptly render to the District a detailed report showing the amount and/or amounts of such special tax installments, interests, penalties, and percentages so 132
collected and from what property collected, and also provide a statement of any percentages retained for the expense of making any such collection.
SECTION 12. The City Council hereby certifies that the levy of the Special Taxes was authorized in accordance with the provisions of the Act, and complies with the requirements of Articles XIIIA and XIIIC of the Constitution of the State of California.
The City Clerk of the City of Ontario shall certify as to the adoption of this Resolution.
PASSED, APPROVED, AND ADOPTED this 15th day of July 2025.
_____________________________________
PAUL S. LEON, MAYOR
ATTEST:
________________________________
SHEILA MAUTZ, CITY CLERK
APPROVED AS TO LEGAL FORM:
_______________________________
BEST BEST & KRIEGER, LLP
CITY ATTORNEY
133
STATE OF CALIFORNIA )
COUNTY OF SAN BERNARDINO )
CITY OF ONTARIO )
I, SHEILA MAUTZ, City Clerk of the City of Ontario, California, DO HEREBY CERTIFY that foregoing Resolution No. 2025- was duly passed and adopted by the City Council of the City of Ontario at their regular meeting held July 15, 2025 by the following roll call vote, to wit:
AYES: COUNCIL MEMBERS:
NOES: COUNCIL MEMBERS:
ABSENT: COUNCIL MEMBERS:
____________________________________
SHEILA MAUTZ, CITY CLERK
(SEAL)
The foregoing is the original of Resolution No. 2025- duly passed and adopted by the Ontario City Council at their regular meeting held July 15, 2025.
_____________________________________
SHEILA MAUTZ, CITY CLERK
(SEAL)
134
EXHIBIT “A”
CITY OF ONTARIO
COMMUNITY FACILITIES DISTRICT NO. 38
(PARK & TURNER NE FACILITIES)
SPECIAL TAX RATES
FOR FISCAL YEAR 2025-26
Residential
Floor Area
Land Use (Sq. Ft.)
Developed Property:
Residential Property <1,501 $1,771.00 per Unit
Residential Property 1,501-1,600 $1,842.00 per Unit
Residential Property 1,601-1,700 $1,964.00 per Unit
Residential Property 1,701-1,800 $2,046.00 per Unit
Residential Property 1,801-1,900 $2,050.00 per Unit
Residential Property 1,901-2,000 $2,148.00 per Unit
Residential Property 2,001-2,100 $2,219.00 per Unit
Residential Property 2,101-2,200 $2,289.00 per Unit
Residential Property 2,201-2,300 $2,383.00 per Unit
Residential Property 2,301-2,400 $2,405.00 per Unit
Residential Property 2,401-2,500 $2,536.00 per Unit
Residential Property 2,501-2,600 $2,539.00 per Unit
Residential Property 2,601-2,700 $2,609.00 per Unit
Residential Property 2,701-2,800 $2,724.00 per Unit
Residential Property 2,801-2,900 $2,749.00 per Unit
Residential Property 2,901-3,000 $2,865.00 per Unit
Residential Property 3,001-3,100 $2,888.00 per Unit
Residential Property >3,100 $2,958.00 per Unit
Non-Residential Property N/A $31,636.00 per Acre
Final Mapped Property N/A $0.00 per Acre
Undeveloped Property N/A $0.00 per Acre
Tax Rates
FY 2025-26
135
RESOLUTION NO. ________
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ONTARIO,
CALIFORNIA, ACTING IN ITS CAPACITY AS THE LEGISLATIVE BODY OF CITY OF ONTARIO COMMUNITY FACILITIES DISTRICT NO. 39 (NEW HAVEN FACILITIES – AREA C ), ESTABLISHING THE ANNUAL SPECIAL TAXES FOR FISCAL YEAR 2025-26.
WHEREAS, the City Council of the City of Ontario, California, has initiated proceedings, held a public hearing, conducted an election and received a favorable vote from the qualified electors relating to the levy of special taxes (the “Special Taxes”) in the City of Ontario Community Facilities District No. 39 (New Haven Facilities – Area C) (the “District”), all as authorized pursuant to the terms and provisions of the “Mello -Roos Community Facilities Act of 1982” (the “Act”), being Chapter 2.5, Part 1, Division 2, Title 5, of the California Government Code; and
WHEREAS, the City Council did, by the enactment of Ordinance No. 3079 (the “Special Tax Ordinance”) as authorized by Section 53340 of the Act, authorize the levy of the Special Taxes to pay the costs of providing the Facilities and Services and incidental expenses (as such terms are defined in the Special Tax Ordinance), and the City Council is desirous to establish the specific rates of the Special Taxes to be collected for the specified Fiscal Year and the portion thereof to be applied to each of the costs of providing the Facilities and incidental expenses and the costs of providing the Services.
NOW, THEREFORE, IT IS HEREBY RESOLVED AS FOLLOWS:
SECTION 1. The above recitals are all true and correct.
SECTION 2. That the specific rates and amounts of the Special Taxes to be collected for the referenced Fiscal Year for the District is hereby determined and established as set forth in the attached referenced and incorporated Exhibit “A”.
SECTION 3. That the rates of the Special Taxes as set forth above do not exceed the rates previously approved by the qualified electors of the District and authorized by the Special Tax Ordinance.
SECTION 4. The City Manager is authorized and directed to file a certified copy of this Resolution, together with a list of all parcels subject to the Special Taxes for the above specified Fiscal Year and the amount of the Special Taxes to be levied against each such parcel, with the County Auditor/Tax Collector of the County of San Bernardino on or before August 10; provided, however, that such may be filed after August 10, but not later than August 21, if the City Manager obtains the prior written consen t of such County Auditor/Tax Collector.
SECTION 5. The portion of the Special Taxes to be collected for the referenced Fiscal Year (a) to pay the costs of providing the Facilities and incidental expenses shall be 100% of the rates and amounts of the Speci al Taxes to be collected 136
for such Fiscal Year as set forth in the attached Exhibit “A”, and (b) to pay the costs of providing the Services shall be 0% of the rates and amounts of the Special Taxes to be collected for such Fiscal Year as set forth in the attached Exhibit “A”.
SECTION 6. The proceeds of the Special Taxes collected to pay the costs of providing the Facilities and incidental expenses shall be used only to:
(a) pay debt service on all outstanding bonds or other debt (as defined in Section 53317(d) of the Act) issued by the District under the Act and payable from the Special Taxes (the “Bonds”);
(b) pay periodic costs on the Bonds, including, but not limited to, credit enhancement and rebate payments on the Bonds;
(c) pay administrative e xpenses (including costs incurred by the District and the City in the annual levy and collection of the Special Taxes);
(d) provide any amounts required to establish or replenish any reserve fund for the Bonds; and
(e) pay directly for acquisition or construction of Facilities.
SECTION 7. The proceeds of the Special Taxes collected to pay the costs of providing the Services shall be used only to pay the costs of providing such Services.
SECTION 8. The Special Taxes shall be collected in the same manne r as ordinary ad valorem property taxes are collected, and shall be subject to the same penalties and same procedure and sale in cases of any delinquency for ad valorem taxes, and the County Auditor/Tax Collector is hereby authorized to deduct reasonable administrative costs incurred in collecting any Special Taxes.
SECTION 9. All Special Taxes collected to provide costs of providing the Facilities and incidental expenses shall be deposited in the Special Tax Fund of the District. All Special Taxes collec ted to provide costs of providing the Services shall be deposited in the Government Fund.
SECTION 10. The County Auditor/Tax Collector is hereby directed to enter in the next County assessment roll on which taxes will become due, opposite each lot or parcel of land affected in a space marked “CFD No. 39 Special Tax,” or by any other suitable designation, the installment of the Special Taxes.
SECTION 11. The County Auditor/Tax Collector shall then, at the close of the tax collection period, promptly render to the District a detailed report showing the amount and/or amounts of such special tax installments, interests, 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.
137
SECTION 12. The City Council hereby certifies that the levy of the Special Taxes was authorized in accordance with the provisions of the Act, and complies with the requirements of Articles XIIIA and XIIIC of the Constitution of the State of California.
The City Clerk of the City of Ontario shall certify as to the adoption of this Resolution.
PASSED, APPROVED, AND ADOPTED this 15th day of July 2025.
_____________________________________
PAUL S. LEON, MAYOR
ATTEST:
________________________________
SHEILA MAUTZ, CITY CLERK
APPROVED AS TO LEGAL FORM:
_______________________________
BEST BEST & KRIEGER, LLP
CITY ATTORNEY
138
STATE OF CALIFORNIA )
COUNTY OF SAN BERNARDINO )
CITY OF ONTARIO )
I, SHEILA MAUTZ, City Clerk of the City of Ontario, California, DO HEREBY CERTIFY that foregoing Resolution No. 2025- was duly passed and adopted by the City Council of the City of Ontario at their regular meeting held July 15, 2025 by the following roll call vote, to wit:
AYES: COUNCIL MEMBERS:
NOES: COUNCIL MEMBERS:
ABSENT: COUNCIL MEMBERS:
____________________________________
SHEILA MAUTZ, CITY CLERK
(SEAL)
The foregoing is the original of Resolution No. 202 5- duly passed and adopted by the Ontario City Council at their regular meeting held July 15, 2025.
_____________________________________
SHEILA MAUTZ, CITY CLERK
(SEAL)
139
EXHIBIT “A”
CITY OF ONTARIO
COMMUNITY FACILITIES DISTRICT NO. 39
(NEW HAVEN FACILITIES – AREA C)
SPECIAL TAX RATES
FOR FISCAL YEAR 2025-26
Residential
Floor Area
Land Use (Sq. Ft.)
Developed Property:
Single Family Detached Property <1,701 $1,573.58 per Unit Single Family Detached Property 1,701-1,900 $1,721.80 per Unit Single Family Detached Property 1,901-2,100 $2,018.20 per Unit Single Family Detached Property 2,101-2,300 $2,305.66 per Unit Single Family Detached Property 2,301-2,500 $2,411.10 per Unit Single Family Detached Property 2,501-2,700 $2,509.58 per Unit Single Family Detached Property 2,701-2,900 $2,699.56 per Unit Single Family Detached Property 2,901-3,100 $2,866.66 per Unit Single Family Detached Property 3,101-3,300 $3,018.86 per Unit Single Family Detached Property 3,301-3,500 $3,170.04 per Unit Single Family Detached Property 3,501-3,700 $3,319.24 per Unit Single Family Detached Property 3,701-3,900 $3,432.64 per Unit Single Family Detached Property >3,900 $3,520.18 per Unit Single Family Attached Property <801 $559.00 per Unit
Single Family Attached Property 801-950 $768.88 per Unit Single Family Attached Property 951-1,100 $1,105.08 per Unit Single Family Attached Property 1,101-1,300 $1,462.18 per Unit Single Family Attached Property 1,301-1,500 $1,558.66 per Unit Single Family Attached Property 1,501-1,700 $1,783.46 per Unit Single Family Attached Property 1,701-1,900 $1,998.32 per Unit Single Family Attached Property >1,900 $2,095.78 per Unit Other Residential Property N/A $38,831.29 per Acre
Non-Residential Property N/A $38,831.29 per Acre
Final Mapped Property N/A $0.00 per Acre
Undeveloped Property N/A $0.00 per Acre
FY 2025-26
Tax Rates
140
RESOLUTION NO. ________
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ONTARIO,
CALIFORNIA, ACTING IN ITS CAPACITY AS THE LEGISLATIVE BODY OF CITY OF ONTARIO COMMUNITY FACILITIES DISTRICT NO. 40 (EMERALD PARK FACILITIES), ESTABLISHING THE ANNUAL SPECIAL TAXES FOR FISCAL YEAR 2025-26.
WHEREAS, the City Council of the City of Ontario, California, has initiated proceedings, held a public hearing, conducted an election and received a favorable vote from the qualified electors relating to the levy of special taxes (the “Special Taxes”) in the City of Ontario Community Facilities District No. 40 (Emerald Park Facilities) (the “District”), all as authorized pursuant to the terms and provisions of the “Mello -Roos Community Facilities Act of 1982” (the “Act”), being Chapter 2.5, Part 1, Division 2, Title 5, of the California Government Code; and
WHEREAS, the City Council did, by the enactment of Ordinance No. 3131 (the “Special Tax Ordinance”) as authorized by Section 53340 of th e Act, authorize the levy of the Special Taxes to pay the costs of providing the Facilities and Services and incidental expenses (as such terms are defined in the Special Tax Ordinance), and the City Council is desirous to establish the specific rates of the Special Taxes to be collected for the specified Fiscal Year and the portion thereof to be applied to each of the costs of providing the Facilities and incidental expenses and the costs of providing the Services.
NOW, THEREFORE, IT IS HEREBY RESOLVED AS FOLLOWS:
SECTION 1. The above recitals are all true and correct.
SECTION 2. That the specific rates and amounts of the Special Taxes to be collected for the referenced Fiscal Year for the District is hereby determined and established as set forth in the attached referenced and incorporated Exhibit “A”.
SECTION 3. That the rates of the Special Taxes as set forth above do not exceed the rates previously approved by the qualified electors of the District and authorized by the Special Tax Ordinance.
SECTION 4. The City Manager is authorized and directed to file a certified copy of this Resolution, together with a list of all parcels subject to the Special Taxes for the above specified Fiscal Year and the amount of the Special Taxes to be levied against each such parcel, with the County Auditor/Tax Collector of the County of San Bernardino on or before August 10; provided, however, that such may be filed after August 10, but not later than August 21, if the City Manager obtains the prior written consent of such County Auditor/Tax Collector.
SECTION 5. The portion of the Special Taxes to be collected for the referenced Fiscal Year (a) to pay the costs of providing the Facilities and incidental expenses shall be 100% of the rates and amounts of the Special Taxes to be collected 141
for such Fiscal Year as set forth in the attached Exhibit “A ”, and (b) to pay the costs of providing the Services shall be 0% of the rates and amounts of the Special Taxes to be collected for such Fiscal Year as set forth in the attached Exhibit “A”.
SECTION 6. The proceeds of the Special Taxes collected to pay th e costs of providing the Facilities and incidental expenses shall be used only to:
(a) pay debt service on all outstanding bonds or other debt (as defined in Section 53317(d) of the Act) issued by the District under the Act and payable from the Special Taxes (the “Bonds”);
(b) pay periodic costs on the Bonds, including, but not limited to, credit enhancement and rebate payments on the Bonds;
(c) pay administrative expenses (including costs incurred by the District and the City in the annual levy and collection of the Special Taxes);
(d) provide any amounts required to establish or replenish any reserve fund for the Bonds; and
(e) pay directly for acquisition or construction of Facilities.
SECTION 7. The proceeds of the Special Taxes collect ed to pay the costs of providing the Services shall be used only to pay the costs of providing such Services.
SECTION 8. The Special Taxes shall be collected in the same manner as ordinary ad valorem property taxes are collected, and shall be subject to the same penalties and same procedure and sale in cases of any delinquency for ad valorem taxes, and the County Auditor/Tax Collector is hereby authorized to deduct reasonable administrative costs incurred in collecting any Special Taxes.
SECTION 9. All S pecial Taxes collected to provide costs of providing the Facilities and incidental expenses shall be deposited in the Special Tax Fund of the District. All Special Taxes collected to provide costs of providing the Services shall be deposited in the Government Fund.
SECTION 10. The County Auditor/Tax Collector is hereby directed to enter in the next County assessment roll on which taxes will become due, opposite each lot or parcel of land affected in a space marked “CFD No. 40 Special Tax,” or by any other suitable designation, the installment of the Special Taxes.
SECTION 11. The County Auditor/Tax Collector shall then, at the close of the tax collection period, promptly render to the District a detailed report showing the amount and/or amounts of such special tax installments, interests, 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.
142
SECTION 12. The City Council hereby certifies that the levy of the Special Taxes was authorized in accordance with the provisions of the Act, and complies with the requirements of Articles XIIIA and XIIIC of the Constitution of the State of California.
The City Clerk of the City of Ontario shall certify as to the adoption of this Resolution.
PASSED, APPROVED, AND ADOPTED this 15th day of July 2025.
_____________________________________
PAUL S. LEON, MAYOR
ATTEST:
________________________________
SHEILA MAUTZ, CITY CLERK
APPROVED AS TO LEGAL FORM:
_______________________________
BEST BEST & KRIEGER, LLP
CITY ATTORNEY
143
STATE OF CALIFORNIA )
COUNTY OF SAN BERNARDINO )
CITY OF ONTARIO )
I, SHEILA MAUTZ, City Clerk of the City of Ontario, California, DO HEREBY CERTIFY that foregoing Resolution No. 2025- was duly passed and adopted by the City Council of the City of Ontario at their regular meeting held July 15, 2025 by the following roll call vote, to wit:
AYES: COUNCIL MEMBERS:
NOES: COUNCIL MEMBERS:
ABSENT: COUNCIL MEMBERS:
____________________________________
SHEILA MAUTZ, CITY CLERK
(SEAL)
The foregoing is the original of Resolution No. 20 25- duly passed and adopted by the Ontario City Council at their regular meeting held July 15, 2025.
_____________________________________
SHEILA MAUTZ, CITY CLERK
(SEAL)
144
EXHIBIT “A”
CITY OF ONTARIO
COMMUNITY FACILITIES DISTRICT NO. 40
(EMERALD PARK FACILITIES)
SPECIAL TAX RATES
FOR FISCAL YEAR 2025-26
Residential
Floor Area
Land Use (Sq. Ft.)
Developed Property:
Single Family Detached Property <1,701 $2,073.00 per Unit Single Family Detached Property 1,701-1,900 $2,147.00 per Unit Single Family Detached Property 1,901-2,100 $2,305.00 per Unit Single Family Detached Property 2,101-2,300 $2,508.00 per Unit Single Family Detached Property 2,301-2,500 $2,626.00 per Unit Single Family Detached Property 2,501-2,700 $2,793.00 per Unit Single Family Detached Property 2,701-2,900 $2,942.00 per Unit Single Family Detached Property 2,901-3,100 $3,100.00 per Unit Single Family Detached Property 3,101-3,300 $3,258.00 per Unit Single Family Detached Property 3,301-3,500 $3,416.00 per Unit Single Family Detached Property 3,501-3,700 $3,574.00 per Unit Single Family Detached Property 3,701-3,900 $3,732.00 per Unit Single Family Detached Property >3,900 $3,890.00 per Unit Single Family Attached Property <801 $966.00 per Unit
Single Family Attached Property 801-950 $1,079.00 per Unit Single Family Attached Property 951-1,100 $1,276.00 per Unit Single Family Attached Property 1,101-1,300 $1,459.00 per Unit Single Family Attached Property 1,301-1,500 $1,655.00 per Unit Single Family Attached Property 1,501-1,700 $1,905.00 per Unit Single Family Attached Property 1,701-1,900 $2,144.00 per Unit Single Family Attached Property >1,900 $2,319.00 per Unit Other Residential Property N/A $46,243.00 per Acre
Non-Residential Property N/A $46,243.00 per Acre
Final Mapped Property N/A $0.00 per Acre
Undeveloped Property N/A $0.00 per Acre
FY 2025-26
Tax Rates
145
RESOLUTION NO. ________
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ONTARIO,
CALIFORNIA, ACTING IN ITS CAPACITY AS THE LEGISLATIVE BODY OF CITY OF ONTARIO COMMUNITY FACILITIES DISTRICT NO. 41 (CANVAS PARK FACILITIES) ESTABLISHING THE ANNUAL SPECIAL TAXES FOR FISCAL YEAR 2025-26.
WHEREAS, the City Council of the City of Ontario, California, has initiated proceedings, held a public hearing, conducted an election and received a favorable vote from the qualified electors relating to the levy of special taxes (the “Special Taxes”) in the City of Ontario Community Facilities District No. 41 (Canvas Park Facilities ) (the “District”), all as authorized pursuant to the terms and provisions of the “Mello -Roos Community Facilities Act of 1982” (the “Act”), being Chapter 2.5, Part 1, Division 2, Title 5, of the California Government Code; and
WHEREAS, the City Council did, by the enactment of Ordinance No. 3161 (the “Special Tax Ordinance”) as authorized by Section 53340 of the A ct, authorize the levy of the Special Taxes to pay the costs of providing the Facilities and Services and incidental expenses (as such terms are defined in the Special Tax Ordinance), and the City Council is desirous to establish the specific rates of the Special Taxes to be collected for the specified Fiscal Year and the portion thereof to be applied to each of the costs of providing the Facilities and incidental expenses and the costs of providing the Services.
NOW, THEREFORE, IT IS HEREBY RESOLVED AS FOLLOWS:
SECTION 1. The above recitals are all true and correct.
SECTION 2. That the specific rates and amounts of the Special Taxes to be collected for the referenced Fiscal Year for the District is hereby determined and established as set forth in the attached referenced and incorporated Exhibit “A”.
SECTION 3. That the rates of the Special Taxes as set forth above do not exceed the rates previously approved by the qualified electors of the District and authorized by the Special Tax Ordinance.
SECTION 4. The City Manager is authorized and directed to file a certified copy of this Resolution, together with a list of all parcels subject to the Special Taxes for the above specified Fiscal Year and the amount of the Special Taxes to be levied against each such parcel, with the County Auditor/Tax Collector of the County of San Bernardino on or before August 10; provided, however, that such may be filed after August 10, but not later than August 21, if the City Manager obtains the prior written consent of such County Auditor/Tax Collector.
146
SECTION 5. The portion of the Special Taxes to be collected for the referenced Fiscal Year (a) to pay the costs of providing the Facilities and incidental expenses shall be 100% of the rates and amounts of the Special Taxes to be collected for such Fiscal Year as set forth in the attached Exhibit “A”, and (b) to pay the costs of providing the Services shall be 0% of the rates and amounts of the Special Taxes to be collected for such Fiscal Year as set forth in the attached Exhibit “A”.
SECTION 6. The proceeds of the Special Taxes collected to pay the costs of providing the Facilities and incidental expenses shall be used only to:
(a) pay debt service on all outstanding bonds or other debt (as defined in Section 53317(d) of the Act) issued by the District under the Act and payable from the Special Taxes (the “Bonds”);
(b) pay periodic costs on the Bonds, including, but not limited to, credit enhancement and rebate payments on the Bonds;
(c) pay administrative e xpenses (including costs incurred by the District and the City in the annual levy and collection of the Special Taxes);
(d) provide any amounts required to establish or replenish any reserve fund for the Bonds; and
(e) pay directly for acquisition or construction of Facilities.
SECTION 7. The proceeds of the Special Taxes collected to pay the costs of providing the Services shall be used only to pay the costs of providing such Services.
SECTION 8. The Special Taxes shall be collected in the same manne r as ordinary ad valorem property taxes are collected, and shall be subject to the same penalties and same procedure and sale in cases of any delinquency for ad valorem taxes, and the County Auditor/Tax Collector is hereby authorized to deduct reasonable administrative costs incurred in collecting any Special Taxes.
SECTION 9. All Special Taxes collected to provide costs of providing the Facilities and incidental expenses shall be deposited in the Special Tax Fund of the District. All Special Taxes collec ted to provide costs of providing the Services shall be deposited in the Government Fund.
SECTION 10. The County Auditor/Tax Collector is hereby directed to enter in the next County assessment roll on which taxes will become due, opposite each lot or parcel of land affected in a space marked “CFD No. 41 Special Tax,” or by any other suitable designation, the installment of the Special Taxes.
SECTION 11. The County Auditor/Tax Collector shall then, at the close of the tax collection period, promptly render to the District a detailed report showing the amount and/or amounts of such special tax installments, interests, 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. 147
SECTION 12. The City Council hereby certifies that the levy of the Special Taxes was authorized in accordance with the provisions of the Act, and complies with the requirements of Articles XIIIA and XIIIC of the Constitution of the State of California.
The City Clerk of the City of Ontario shall certify as to the adoption of this Resolution.
PASSED, APPROVED, AND ADOPTED this 15th day of July 2025.
_____________________________________
PAUL S. LEON, MAYOR
ATTEST:
________________________________
SHEILA MAUTZ, CITY CLERK
APPROVED AS TO LEGAL FORM:
_______________________________
BEST BEST & KRIEGER, LLP
CITY ATTORNEY
148
STATE OF CALIFORNIA )
COUNTY OF SAN BERNARDINO )
CITY OF ONTARIO )
I, SHEILA MAUTZ, City Clerk of the City of Ontario, California, DO HEREBY CERTIFY that foregoing Resolution No. 2025- was duly passed and adopted by the City Council of the City of Ontario at their regular meeting held July 15, 2025 by the following roll call vote, to wit:
AYES: COUNCIL MEMBERS:
NOES: COUNCIL MEMBERS:
ABSENT: COUNCIL MEMBERS:
____________________________________
SHEILA MAUTZ, CITY CLERK
(SEAL)
The foregoing is the original of Resolution No. 202 5- duly passed and adopted by the Ontario City Council at their regular meeting held July 15, 2025.
_____________________________________
SHEILA MAUTZ, CITY CLERK
(SEAL)
149
EXHIBIT “A”
CITY OF ONTARIO
COMMUNITY FACILITIES DISTRICT NO. 41
(CANVAS PARK FACILITIES)
SPECIAL TAX RATES
FOR FISCAL YEAR 2025-26
Residential
Floor Area
Land Use (Sq. Ft.)
Developed Property:
Single Family Detached Property <1,801 $2,293.00 per Unit Single Family Detached Property 1,801-2,000 $2,378.00 per Unit Single Family Detached Property 2,001-2,200 $2,491.00 per Unit Single Family Detached Property 2,201-2,400 $2,612.00 per Unit Single Family Detached Property >2,400 $2,653.00 per Unit Single Family Attached Property <901 $1,075.00 per Unit Single Family Attached Property 901-1,100 $1,140.00 per Unit Single Family Attached Property 1,101-1,300 $1,400.00 per Unit Single Family Attached Property 1,301-1,500 $1,632.00 per Unit Single Family Attached Property 1,501-1,700 $1,759.00 per Unit Single Family Attached Property 1,701-1,900 $1,923.00 per Unit Single Family Attached Property >1,900 $2,066.00 per Unit Single Family Attached Three Story <751 $711.00 per Unit Single Family Attached Three Story 751-900 $833.00 per Unit Single Family Attached Three Story901-1,050 $1,040.00 per Unit Single Family Attached Three Story1,051-1,200 $1,127.00 per Unit Single Family Attached Three Story1,201-1,400 $1,251.00 per Unit Single Family Attached Three Story1,401-1,600 $1,503.00 per Unit Single Family Attached Three Story1,601-1,800 $1,615.00 per Unit Single Family Attached Three Story >1,800 $1,717.00 per Unit Other Residential Property N/A $43,199.00 per Acre
Non-Residential Property N/A $43,199.00 per Acre
Final Mapped Property N/A $0.00 per Acre
Undeveloped Property N/A $0.00 per Acre
FY 2025-26
Tax Rates
150
RESOLUTION NO. ________
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ONTARIO,
CALIFORNIA, ACTING IN ITS CAPACITY AS THE LEGISLATIVE BODY OF CITY OF ONTARIO COMMUNITY FACILITIES DISTRICT NO. 42 (WEST HAVEN FACILITIES), ESTABLISHING THE ANNUAL SPECIAL TAXES FOR FISCAL YEAR 2025-26.
WHEREAS, the City Council of the City of Ontario, California, has initiated proceedings, held a public hearing, conducted an election and received a favorable vote from the qualified electors relating to the levy of special taxes (the “Special Taxes”) in the City of Ontario Community Facilities District No. 42 (West Haven Facilities) (the “District”), all as authorized pursuant to the terms and provisions of the “Mello -Roos Community Facilities Act of 1982” (the “Act”), being Chapter 2.5, Part 1, Division 2, Title 5, of the California Government Code; and
WHEREAS, the City Council did, by the enactment of Ordinance No. 3113 (the “Special Tax Ordinance”) as authorized by Section 53340 of the Act, authorize the levy of the Spec ial Taxes to pay the costs of providing the Facilities and Services and incidental expenses (as such terms are defined in the Special Tax Ordinance), and the City Council is desirous to establish the specific rates of the Special Taxes to be collected for the specified Fiscal Year and the portion thereof to be applied to each of the costs of providing the Facilities and incidental expenses and the costs of providing the Services.
NOW, THEREFORE, IT IS HEREBY RESOLVED AS FOLLOWS:
SECTION 1. The above recitals are all true and correct.
SECTION 2. That the specific rates and amounts of the Special Taxes to be collected for the referenced Fiscal Year for the District is hereby determined and established as set forth in the attached referenced and incorporated Exhibit “A”.
SECTION 3. That the rates of the Special Taxes as set forth above do not exceed the rates previously approved by the qualified electors of the District and authorized by the Special Tax Ordinance.
SECTION 4. The City Manager is author ized and directed to file a certified copy of this Resolution, together with a list of all parcels subject to the Special Taxes for the above specified Fiscal Year and the amount of the Special Taxes to be levied against each such parcel, with the County Auditor/Tax Collector of the County of San Bernardino on or before August 10; provided, however, that such may be filed after August 10, but not later than August 21, if the City Manager obtains the prior written consent of such County Auditor/Tax Collector.
SECTION 5. The portion of the Special Taxes to be collected for the referenced Fiscal Year (a) to pay the costs of providing the Facilities and incidental expenses shall be 100% of the rates and amounts of the Special Taxes to be collected 151
for such Fiscal Year as set forth in the attached Exhibit “A”, and (b) to pay the costs of providing the Services shall be 0% of the rates and amounts of the Special Taxes to be collected for such Fiscal Year as set forth in the attached Exhibit “A”.
SECTION 6. The proceeds of the Special Taxes collected to pay the costs of providing the Facilities and incidental expenses shall be used only to:
(a) pay debt service on all outstanding bonds or other debt (as defined in Section 53317(d) of the Act) issued by the District under the Act and payable from the Special Taxes (the “Bonds”);
(b) pay periodic costs on the Bonds, including, but not limited to, credit enhancement and rebate payments on the Bonds;
(c) pay administrative expenses (including costs incurred b y the District and the City in the annual levy and collection of the Special Taxes);
(d) provide any amounts required to establish or replenish any reserve fund for the Bonds; and
(e) pay directly for acquisition or construction of Facilities.
SECTION 7. The proceeds of the Special Taxes collected to pay the costs of providing the Services shall be used only to pay the costs of providing such Services.
SECTION 8. The Special Taxes shall be collected in the same manner as ordinary ad valorem property t axes are collected, and shall be subject to the same penalties and same procedure and sale in cases of any delinquency for ad valorem taxes, and the County Auditor/Tax Collector is hereby authorized to deduct reasonable administrative costs incurred in collecting any Special Taxes.
SECTION 9. All Special Taxes collected to provide costs of providing the Facilities and incidental expenses shall be deposited in the Special Tax Fund of the District. All Special Taxes collected to provide costs of providing t he Services shall be deposited in the Government Fund.
SECTION 10. The County Auditor/Tax Collector is hereby directed to enter in the next County assessment roll on which taxes will become due, opposite each lot or parcel of land affected in a space mark ed “CFD No. 42 Special Tax,” or by any other suitable designation, the installment of the Special Taxes.
SECTION 11. The County Auditor/Tax Collector shall then, at the close of the tax collection period, promptly render to the District a detailed report showing the amount and/or amounts of such special tax installments, interests, 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.
152
SECTION 12. The City Council hereby certifies that the levy of the Special Taxes was authorized in accordance with the provisions of the Act, and complies with the requirements of Articles XIIIA and XIIIC of the Constitution of the State of California.
The City Clerk of the City of Ontario shall certify as to the adoption of this Resolution.
PASSED, APPROVED, AND ADOPTED this 15th day of July 2025.
_____________________________________
PAUL S. LEON, MAYOR
ATTEST:
________________________________
SHEILA MAUTZ, CITY CLERK
APPROVED AS TO LEGAL FORM:
_______________________________
BEST BEST & KRIEGER, LLP
CITY ATTORNEY
153
STATE OF CALIFORNIA )
COUNTY OF SAN BERNARDINO )
CITY OF ONTARIO )
I, SHEILA MAUTZ, City Clerk of the City of Ontario, California, DO HEREBY CERTIFY that foregoing Resolution No. 2025- was duly passed and adopted by the City Council of the City of Ontario at their regular meeting held July 15, 2025 by the following roll call vote, to wit:
AYES: COUNCIL MEMBERS:
NOES: COUNCIL MEMBERS:
ABSENT: COUNCIL MEMBERS:
____________________________________
SHEILA MAUTZ, CITY CLERK
(SEAL)
The foregoing is the original of Resolution No. 2025- duly passed and adopted by the Ontario City Council at their regular meeting held July 15, 2025.
_____________________________________
SHEILA MAUTZ, CITY CLERK
(SEAL)
154
EXHIBIT “A”
CITY OF ONTARIO
COMMUNITY FACILITIES DISTRICT NO. 42
(WEST HAVEN FACILITIES)
SPECIAL TAX RATES
FOR FISCAL YEAR 2025-26
Residential
Floor Area
Land Use (Sq. Ft.)
Developed Property:
Single Family Property <1,901 $2,453.00 per Unit
Single Family Property 1,901-2,100 $2,542.00 per Unit
Single Family Property 2,101-2,300 $2,709.00 per Unit
Single Family Property 2,301-2,500 $2,886.00 per Unit
Single Family Property 2,501-2,700 $3,063.00 per Unit
Single Family Property 2,701-2,900 $3,237.00 per Unit
Single Family Property 2,901-3,100 $3,411.00 per Unit
Single Family Property 3,101-3,300 $3,584.00 per Unit
Single Family Property 3,301-3,500 $3,758.00 per Unit
Single Family Property >3,500 $3,832.00 per Unit
Other Property N/A $33,755.00 per Acre
Non-Residential Property N/A $33,755.00 per Acre
Final Mapped Property N/A $0.00 per Acre
Undeveloped Property N/A $0.00 per Acre
FY 2025-26
Tax Rates
155
RESOLUTION NO. ________
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ONTARIO,
CALIFORNIA, ACTING IN ITS CAPACITY AS THE LEGISLATIVE BODY OF CITY OF ONTARIO COMMUNITY FACILITIES DISTRICT NO. 43 (PARK PLACE FACILITIES PHASE IV ), ESTABLISHING THE ANNUAL SPECIAL TAXES FOR FISCAL YEAR 2025-26.
WHEREAS, the City Council of the City of Ontario, California, has initiated proceedings, held a public hearing, conducted an election and received a favorable vote from the qualified electors relating to the levy of special taxes (the “Special Taxes”) in the City of Ontario Community Facilities District No. 43 (Park Place Facilities Phase IV) (the “District”), all as authorized pursuant to the terms and provisions of the “Mello -Roos Community Facilities Act of 1982” (the “Act”), being Chapter 2.5, Part 1, Division 2, Title 5, of the California Government Code; and
WHEREAS, the City Council did, by the enactment of Ordinance No. 3114 (the “Special Tax Ordinance”) as authorized by Section 53340 of the Act, authorize the levy of the Special Taxes to pay the costs of providing the Facilities and Services and incidental expenses (as such terms are defined in the Special Tax Ordinance), and the City Council is desirous to establish the specific rates of the Special Taxes to be collected for the specified Fiscal Year and the portion thereof to be applied to each of the costs of providing the Facilities and incidental expenses and the costs of providing the Services.
NOW, THEREFORE, IT IS HEREBY RESOLVED AS FOLLOWS:
SECTION 1. The above recitals are all true and correct.
SECTION 2. That the specific rates and amounts of the Special Taxes to be collected for the referenced Fiscal Year for the District is hereby determined and established as set forth in the attached referenced and incorporated Exhibit “A”.
SECTION 3. That the rates of the Special Taxes as set forth above do not exceed the rates previously approved by the qualified electors of the District and authorized by the Special Tax Ordinance.
SECTION 4. The City Manager is authorized and directed to file a certified copy of this Resolution, together with a list of all parcels subject to the Special Taxes for the above specified Fiscal Year and the amount of the Special Taxes to be levied against each such parcel, with the County Auditor/Tax Collector of the County of San Bernardino on or before August 10; provided, however, that such may be filed after August 10, but not later than August 21, if the City Manager obtains the prior written consent of such County Auditor/Tax Collector.
SECTION 5. The portion of the Special Taxes to be collected for the referenced Fiscal Year (a) to pay the costs of providing the Facilities and incidental expenses shall be 100% of the rates and amounts of the Special Taxes to be collected 156
for such Fiscal Year a s set forth in the attached Exhibit “A”, and (b) to pay the costs of providing the Services shall be 0% of the rates and amounts of the Special Taxes to be collected for such Fiscal Year as set forth in the attached Exhibit “A”.
SECTION 6. The proceeds of the Special Taxes collected to pay the costs of providing the Facilities and incidental expenses shall be used only to:
(a) pay debt service on all outstanding bonds or other debt (as defined in Section 53317(d) of the Act) issued by the District und er the Act and payable from the Special Taxes (the “Bonds”);
(b) pay periodic costs on the Bonds, including, but not limited to, credit enhancement and rebate payments on the Bonds;
(c) pay administrative expenses (including costs incurred by the Distri ct and the City in the annual levy and collection of the Special Taxes);
(d) provide any amounts required to establish or replenish any reserve fund for the Bonds; and
(e) pay directly for acquisition or construction of Facilities.
SECTION 7. The proceeds of the Special Taxes collected to pay the costs of providing the Services shall be used only to pay the costs of providing such Services.
SECTION 8. The Special Taxes shall be collected in the same manner as ordinary ad valorem property taxes are col lected, and shall be subject to the same penalties and same procedure and sale in cases of any delinquency for ad valorem taxes, and the County Auditor/Tax Collector is hereby authorized to deduct reasonable administrative costs incurred in collecting any Special Taxes.
SECTION 9. All Special Taxes collected to provide costs of providing the Facilities and incidental expenses shall be deposited in the Special Tax Fund of the District. All Special Taxes collected to provide costs of providing the Services shall be deposited in the Government Fund.
SECTION 10. The County Auditor/Tax Collector is hereby directed to enter in the next County assessment roll on which taxes will become due, o pposite each lot or parcel of land affected in a space marked “CFD No. 43 Special Tax,” or by any other suitable designation, the installment of the Special Taxes.
SECTION 11. The County Auditor/Tax Collector shall then, at the close of the tax collection period, promptly render to the District a detailed report showing the amount and/or amounts of such special tax installments, interests, 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.
157
SECTION 12. The City Council hereby certifies that the levy of the Special Taxes was authorized in accordance with the provisions of the Act, and complies with the requirements of Articles XIIIA and XIIIC of the Constitution of the State of California.
The City Clerk of the City of Ontario shall certify as to the adoption of this Resolution.
PASSED, APPROVED, AND ADOPTED this 15th day of July 2025.
_____________________________________
PAUL S. LEON, MAYOR
ATTEST:
________________________________
SHEILA MAUTZ, CITY CLERK
APPROVED AS TO LEGAL FORM:
_______________________________
BEST BEST & KRIEGER, LLP
CITY ATTORNEY
158
STATE OF CALIFORNIA )
COUNTY OF SAN BERNARDINO )
CITY OF ONTARIO )
I, SHEILA MAUTZ, City Clerk of the City of Ontario, California, DO HEREBY CERTIFY that foregoing Resolution No. 2025- was duly passed and adopted by the City Council of the City of Ontario at their regular meeting held July 15, 2025 by the following roll call vote, to wit:
AYES: COUNCIL MEMBERS:
NOES: COUNCIL MEMBERS:
ABSENT: COUNCIL MEMBERS:
____________________________________
SHEILA MAUTZ, CITY CLERK
(SEAL)
The foregoing is the original of Resolution No. 2025- duly passed and adopted by the Ontario City Council at their regular meeting held July 15, 2025.
_____________________________________
SHEILA MAUTZ, CITY CLERK
(SEAL)
159
EXHIBIT “A”
CITY OF ONTARIO
COMMUNITY FACILITIES DISTRICT NO. 43
(PARK PLACE FACILITIES PHASE IV)
SPECIAL TAX RATES
FOR FISCAL YEAR 2025-26
Floor Area
Land Use (Sq. Ft.)
Developed Property:
Residential Property
Single Family Detached Property <1,701 $2,282.00 per Unit Single Family Detached Property 1,701-1,800 $2,366.00 per Unit Single Family Detached Property 1,801-1,900 $2,449.00 per Unit Single Family Detached Property 1,901-2,000 $2,502.00 per Unit Single Family Detached Property 2,001-2,100 $2,616.00 per Unit Single Family Detached Property 2,101-2,200 $2,666.00 per Unit Single Family Detached Property 2,201-2,300 $2,823.00 per Unit Single Family Detached Property 2,301-2,400 $2,830.00 per Unit Single Family Detached Property 2,401-2,500 $2,990.00 per Unit Single Family Detached Property 2,501-2,600 $3,073.00 per Unit Single Family Detached Property 2,601-2,700 $3,156.00 per Unit Single Family Detached Property 2,701-2,800 $3,240.00 per Unit Single Family Detached Property 2,801-2,900 $3,282.00 per Unit Single Family Detached Property 2,901-3,000 $3,406.00 per Unit Single Family Detached Property 3,001-3,100 $3,448.00 per Unit Single Family Detached Property 3,101-3,200 $3,573.00 per Unit Single Family Detached Property 3,201-3,300 $3,615.00 per Unit Single Family Detached Property 3,301-3,400 $3,739.00 per Unit Single Family Detached Property >3,400 $3,782.00 per Unit One Story Property <2,301 $3,185.00 per Unit
One Story Property 2,301-2,400 $3,252.00 per Unit
One Story Property 2,401-2,500 $3,346.00 per Unit
One Story Property 2,501-2,600 $3,389.00 per Unit
One Story Property 2,601-2,700 $3,442.00 per Unit
One Story Property 2,701-2,800 $3,521.00 per Unit
One Story Property >2,800 $3,588.00 per Unit
Actual
Special Tax
160
Tract
Other Property 18065 $34,777.00 per Acre
Other Property 18066 $30,226.00 per Acre
Other Property 18067 $24,095.00 per Acre
Other Property 18068 $35,974.00 per Acre
Other Property 18081 $35,386.00 per Acre
Final Mapped Property 18065 $0.00 per Acre
Final Mapped Property 18066 $0.00 per Acre
Final Mapped Property 18067 $0.00 per Acre
Final Mapped Property 18068 $0.00 per Acre
Final Mapped Property 18081 $0.00 per Acre
Undeveloped Property 18065 $0.00 per Acre
Undeveloped Property 18066 $0.00 per Acre
Undeveloped Property 18067 $0.00 per Acre
Undeveloped Property 18068 $0.00 per Acre
Undeveloped Property 18081 $0.00 per Acre
161
RESOLUTION NO. ________
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ONTARIO,
CALIFORNIA, ACTING IN ITS CAPACITY AS THE LEGISLATIVE BODY OF CITY OF ONTARIO COMMUNITY FACILITIES DISTRICT NO. 44 (ESPERANZA SERVICES), ESTABLISHING THE ANNUAL SPECIAL TAX FOR FISCAL YEAR 2025-26.
WHEREAS, the City Council of the City of Ontario, California , 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" (the “Act”), being Chapter 2.5, Part 1, Division 2, Title 5, of the Government Code of the State of California. This Community Facilities District is designated as City of Ontario Community Facilities District No. 44 (Esperanza Services) (hereinafter referred to as "District"); and
WHEREAS, the City Council did, acting as the legislative body of the District, by the enactment of Ordinance No. 3124 (the "Special Tax Ordinance") as authorized by Section 53340 of the Government Code of the State of California, authorize the levy of a special tax to pay for costs and expenses related to the District, and this legislative body is desirous to establish the specific rates of the special tax to be collected for the specified Fiscal Year.
NOW, THEREFORE, IT IS HEREBY RESOLVED AS FOLLOWS:
SECTION 1. The above recitals are all true and correct.
SECTION 2. That the specific rate s and amount of the special tax to be collected to pay for the costs and expenses (as defined in Section 5 below) for the referenced Fiscal Year for the District is hereby determined and established as set forth in the attached referenced and incorporated Exhibit "A".
SECTION 3. That the rates as set forth above does not exceed the amount as previously authorized by the Special Tax Ordinance of this legislative body, and is not in excess of that as previously approved by the qualified electors of the District.
SECTION 4. The City Manager is authorized and directed to file a certified copy of this Resolution, together with a list of all parcels subject to the special tax for the above specified Fiscal Year and the amount of the special tax to be levied against each such parcel, with the County Auditor/Tax Collector of the County of San Bernardino on or before August 10; provided, however, that such may be filed after August 10, but not later than August 21, if the City Manager obtains the prior written consent of such County Auditor/Tax Collector.
162
SECTION 5. That the proceeds of the special tax shall be used only to pay the following costs and expenses:
(a) Costs of those services authorized to be financed by the District;
(b) Costs incurred by the District and the City in the annual levy and collection of the special taxes;
(c) Administrative costs of the District; and
(d) Any incidental expenses authorized to be financed by the District.
SECTION 6. The special tax shall be collected in the same manner as ordinary ad valorem property taxes are collected, and shall be subject to the same penalties and same procedure and sale in cases of any delinquency for ad valorem taxes, and the County Auditor/Tax Collector is hereby authorized to deduct reasonable administrative costs incurred in collecting any said special tax.
SECTION 7. All monies above collected shall be paid into the Community Facilities District No. 44 Fund.
SECTION 8. The County Auditor/Tax Collector is hereby directed to enter in the next County assessment roll on which taxes will become due, opposite each lot or parcel of land affected i n a space marked " CFD No. 44 Special Tax," or by any other suitable designation, the installment of the special tax.
SECTION 9. The County Auditor/Tax Collector shall then, at the close of the tax collection period, promptly render to the District a detailed report showing the amount and/or amounts of such special tax installments, interests, 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.
SECTION 10. This legislative body hereb y certifies that the levy of the special tax was authorized in accordance with the provisions of the Act, and complies with the requirements of Articles XIIIA and XIIIC of the Constitution of the State of California.
The City Clerk of the City of Ontario shall certify as to the adoption of this Resolution.
PASSED, APPROVED, AND ADOPTED this 15th day of July 2025.
_____________________________________
PAUL S. LEON, MAYOR
163
ATTEST:
________________________________
SHEILA MAUTZ, CITY CLERK
APPROVED AS TO LEGAL FORM:
_______________________________
BEST BEST & KRIEGER, LLP
CITY ATTORNEY
164
STATE OF CALIFORNIA )
COUNTY OF SAN BERNARDINO )
CITY OF ONTARIO )
I, SHEILA MAUTZ, City Clerk of the City of Ontario, DO HEREBY CERTIFY that foregoing Resolution No. 2025- was duly passed and adopted by the City Council of the City of Ontario at their regular meeting held July 15, 2025 by the following roll call vote, to wit:
AYES: COUNCIL MEMBERS:
NOES: COUNCIL MEMBERS:
ABSENT: COUNCIL MEMBERS:
____________________________________
SHEILA MAUTZ, CITY CLERK
(SEAL)
The foregoing is the original of Resolution No. 2025- duly passed and adopted by the Ontario City Council at their regular meeting held July 15, 2025.
_____________________________________
SHEILA MAUTZ, CITY CLERK
(SEAL)
165
EXHIBIT "A"
CITY OF ONTARIO
COMMUNITY FACILITIES DISTRICT NO. 44
(ESPERANZA SERVICES)
SPECIAL TAX RATES
FOR FISCAL YEAR 2025-26
Land Use
Residential Property:
Single Family Detached $1,371.52 per Unit
Multiple Family $1,188.88 per Unit
Gated Apartment Community $996.94 per Unit
Non-Residential Property $0.253700 per Sq. Ft.
FY 2025-26
Tax Rates
166
RESOLUTION NO. ________
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ONTARIO,
CALIFORNIA, ACTING IN ITS CAPACITY AS THE LEGISLATIVE BODY OF CITY OF ONTARIO COMMUNITY FACILITIES DISTRICT NO. 45 (NORTHPARK AND COUNTRYSIDE ), ESTABLISHING THE ANNUAL
SPECIAL TAXES FOR FISCAL YEAR 2025-26.
WHEREAS, the City Council of the City of Ontario, California, has initiated proceedings, held a public hearing, conducted an election and received a favorable vote from the qualified electors relating to the levy of special taxes (the “Special Taxes”) in the City of Ontario Community Facilities District No. 45 (Northpark and Countryside ) (the “District”), all as authorized pursuant to the terms and provisions of the “Mello -Roos Community Facilities Act of 1982” (the “Act”), being Chapter 2.5, Part 1, Division 2, Title 5, of the California Government Code; and
WHEREAS, the City Council did, by the enactment of Ordinance No. 3105 (the “Special Tax Ordinance”) as authorized by Section 53340 of the Act, authorize the levy of the Special Taxes to pay th e costs of providing the Facilities and Services and incidental expenses (as such terms are defined in the Special Tax Ordinance), and the City Council is desirous to establish the specific rates of the Special Taxes to be collected for the specified Fiscal Year and the portion thereof to be applied to each of the costs of providing the Facilities and incidental expenses and the costs of providing the Services; and
WHEREAS, the Special Taxes consist of a “Special Tax A” (the “Special Tax A”), which were authorized to pay the costs of providing the Facilities and Services and incidental expenses, and a “Special Tax B” (the “Special Tax B”), which were authorized to pay the costs of providing the Services and incidental expenses.
NOW, THEREFORE, IT IS HEREBY RESOLVED AS FOLLOWS:
SECTION 1. The above recitals are all true and correct.
SECTION 2. That the specific rates and amounts of each of Special Tax A and Special Tax B to be collected for the referenced Fiscal Year for the District is hereby determined and established as set forth in the attached referenced and incorporated Exhibit “A”.
SECTION 3. That the rates of each of Special Tax A and Special Tax B as set forth above do not exceed the respective rates previously approved by the qualified electors of the District and authorized by the Special Tax Ordinance.
SECTION 4. The City Manager i s authorized and directed to file a certified copy of this Resolution, together with a list of all parcels subject to the Special Taxes for the above specified Fiscal Year and the amount of the Special Taxes to be levied against each such parcel, with the County Auditor/Tax Collector of the County of San Bernardino on or before August 10; provided, however, that such may be filed after August 10, but 167
not later than August 21, if the City Manager obtains the prior written consent of such County Auditor/Tax Collector.
SECTION 5. The portion of Special Tax A to be collected for the referenced Fiscal Year (a) to pay the costs of providing the Facilities and incidental expenses shall be 100% of the rates and amounts of Special Tax A to be collected for such Fisc al Year as set forth in the attached Exhibit “A”, and (b) to pay the costs of providing the Services shall be 0% of the rates and amounts of Special Tax A to be collected for such Fiscal Year as set forth in the attached Exhibit “A”.
SECTION 6. The procee ds of Special Tax A collected to pay the costs of providing the Facilities and incidental expenses shall be used only to:
(a) pay debt service on all outstanding bonds or other debt (as defined in Section 53317(d) of the Act) issued by the District un der the Act and payable from Special Tax A (the “Bonds”);
(b) pay periodic costs on the Bonds, including, but not limited to, credit enhancement and rebate payments on the Bonds;
(c) pay a pro rata share of administrative expenses (including costs incurred by the District and the City in the annual levy and collection of the Special Taxes);
(d) provide any amounts required to establish or replenish any reserve fund for the Bonds; and
(e) pay directly for acquisition or construction of Facilities.
SECTION 7. The proceeds of Special Tax A collected to pay the costs of providing the Services shall be used only to pay the costs of providing such Services.
SECTION 8. The proceeds of Special Tax B collected to pay the costs of providing the Services and incidental expenses shall be used only to pay the costs of Services and a pro rata share of administrative expenses (including costs incurred by the District and the City in the annual levy and collection of the Special Taxes).
SECTION 9. The Special Taxe s shall be collected in the same manner as ordinary ad valorem property taxes are collected, and shall be subject to the same penalties and same procedure and sale in cases of any delinquency for ad valorem taxes, and the County Auditor/Tax Collector is he reby authorized to deduct reasonable administrative costs incurred in collecting any Special Taxes.
SECTION 10. All Special Tax A amounts collected to provide costs of providing the Facilities and incidental expenses shall be deposited in the Special Tax Fund of the District. All Special Tax A amounts collected to provide costs of providing the Services shall be deposited in the Government Fund.
All Special Tax B amounts collected shall be deposited in the Government Fund. 168
SECTION 11. The County Auditor /Tax Collector is hereby directed to enter in the next County assessment roll on which taxes will become due, opposite each lot or parcel of land affected in a space marked “CFD No. 45 Special Tax A,” or by any other suitable designation, the installment of Special Tax A.
The County Auditor/Tax Collector is hereby directed to enter in the next County assessment roll on which taxes will become due, opposite each lot or parcel of land affected in a space marked “CFD No. 45 Special Tax B,” or by any other sui table designation, the installment of Special Tax B.
SECTION 12. The County Auditor/Tax Collector shall then, at the close of the tax collection period, promptly render to the District a detailed report showing the amount and/or amounts of such special tax installments, interests, 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.
SECTION 13. The City Council hereby certifies that the levy of the Special Taxes was authorized in accordance with the provisions of the Act, and complies with the requirements of Articles XIIIA and XIIIC of the Constitution of the State of California.
The City Clerk of the City of Ontario shall certify as to the adoption of this Resolution.
PASSED, APPROVED, AND ADOPTED this 15th day of July 2025.
_____________________________________
PAUL S. LEON, MAYOR
ATTEST:
________________________________
SHEILA MAUTZ, CITY CLERK
APPROVED AS TO LEGAL FORM:
_______________________________
BEST BEST KRIEGER, LLP
CITY ATTORNEY
169
STATE OF CALIFORNIA )
COUNTY OF SAN BERNARDINO )
CITY OF ONTARIO )
I, SHEILA MAUTZ, City Clerk of the City of Ontario, California, DO HEREBY CERTIFY that foregoing Resolution No. 2025- was duly passed and adopted by the City Council of the City of Ontario at their regular meeting held July 15, 2025 by the following roll call vote, to wit:
AYES: COUNCIL MEMBERS:
NOES: COUNCIL MEMBERS:
ABSENT: COUNCIL MEMBERS:
____________________________________
SHEILA MAUTZ, CITY CLERK
(SEAL)
The foregoing is the original of Resolution No. 2025- duly passed and adopted by the Ontario City Council at their regular meeting held July 15, 2025.
_____________________________________
SHEILA MAUTZ, CITY CLERK
(SEAL)
170
EXHIBIT “A”
CITY OF ONTARIO
COMMUNITY FACILITIES DISTRICT NO. 45
(NORTHPARK AND COUNTRYSIDE)
SPECIAL TAX RATES
FOR FISCAL YEAR 2025-26
ANNUAL FACILITIES SPECIAL TAX A RATES
ANNUAL SERVICES SPECIAL TAX B RATES
Residential
Floor Area
Land Use (Sq. Ft.)
Developed Property:
Single Family Property <1,701 $2,063.00 per Unit
Single Family Property 1,701-1,900 $2,216.00 per Unit
Single Family Property 1,901-2,100 $2,334.00 per Unit
Single Family Property 2,101-2,300 $2,513.00 per Unit
Single Family Property 2,301-2,500 $2,754.00 per Unit
Single Family Property 2,501-2,700 $2,879.00 per Unit
Single Family Property 2,701-2,900 $2,904.00 per Unit
Single Family Property 2,901-3,100 $3,234.00 per Unit
Single Family Property >3,100 $3,415.00 per Unit
Other Residential Property N/A $25,989.00 per Acre
Non-Residential Property N/A $25,989.00 per Acre
Final Mapped Property N/A $0.00 per Acre
Undeveloped Property N/A $0.00 per Acre
Tax Rates A
FY 2025-26
Developed Property
Land Use
Residential Property:
Single Family $1,371.52 per Unit
Multiple Family $1,188.88 per Unit
Gated Apartment Community $996.94 per Unit
Non-Residential Property $0.253700 per Sq. Ft.
Tax Rates B
FY 2025-26
171
RESOLUTION NO. ________
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ONTARIO,
CALIFORNIA, ACTING IN ITS CAPACITY AS THE LEGISLATIVE BODY OF CITY OF ONTARIO COMMUNITY FACILITIES DISTRICT NO. 46 (AVENUE 176 FACILITIES) ESTABLISHING THE ANNUAL SPECIAL TAXES FOR FISCAL YEAR 2025-26.
WHEREAS, the City Council of the City of Ontario, California, has initiated proceedings, held a public hearing, conducted an election and received a favorable vote from the qualified electors relating to the levy of special taxes (the “Special Taxes”) in the City of Ontario Community Facilities District No. 46 (Avenue 176 Facilities) (the “District”), all as authorized pursuant to the terms and provisions of the “Mello -Roos Community Facilities Act of 1982” (the “Act”), being Chapter 2.5, Part 1, Division 2, Title 5, of the California Government Code; and
WHEREAS, the City Council did, by the enactment of Ordinance No. 3149 (the “Special Tax Ordinance”) as authorized by Section 53340 of the Act, authorize the levy of the Spec ial Taxes to pay the costs of providing the Facilities and Services and incidental expenses (as such terms are defined in the Special Tax Ordinance), and the City Council is desirous to establish the specific rates of the Special Taxes to be collected for the specified Fiscal Year and the portion thereof to be applied to each of the costs of providing the Facilities and incidental expenses and the costs of providing the Services.
NOW, THEREFORE, IT IS HEREBY RESOLVED AS FOLLOWS:
SECTION 1. The above recitals are all true and correct.
SECTION 2. That the specific rates and amounts of the Special Taxes to be collected for the referenced Fiscal Year for the District is hereby determined and established as set forth in the attached referenced and incorporated Exhibit “A”.
SECTION 3. That the rates of the Special Taxes as set forth above do not exceed the rates previously approved by the qualified electors of the District and authorized by the Special Tax Ordinance.
SECTION 4. The City Manager is authorized and directed to file a certified copy of this Resolution, together with a list of all parcels subject to the Special Taxes for the above specified Fiscal Year and the amount of the Special Taxes to be levied against each such parcel, with the County Auditor/Tax Collector of the County of San Bernardino on or before August 10; provided, however, that such may be filed after August 10, but not later than August 21, if the City Manager obtains the prior written consent of such County Auditor/Tax Collector.
SECTION 5. The portion of the Special Taxes to be collected for the referenced Fiscal Year (a) to pay the costs of providing the Facilities and incidental expenses shall be 100% of the rates and amounts of the Special Taxes to be collected 172
for such Fiscal Ye ar as set forth in the attached Exhibit “A”, and (b) to pay the costs of providing the Services shall be 0% of the rates and amounts of the Special Taxes to be collected for such Fiscal Year as set forth in the attached Exhibit “A”.
SECTION 6. The proceeds of the Special Taxes collected to pay the costs of providing the Facilities and incidental expenses shall be used only to:
(a) pay debt service on all outstanding bonds or other debt (as defined in Section 53317(d) of the Act) issued by the District under the Act and payable from the Special Taxes (the “Bonds”);
(b) pay periodic costs on the Bonds, including, but not limited to, credit enhancement and rebate payments on the Bonds;
(c) pay administrative expenses (including costs incurred b y the District and the City in the annual levy and collection of the Special Taxes);
(d) provide any amounts required to establish or replenish any reserve fund for the Bonds; and
(e) pay directly for acquisition or construction of Facilities.
SECTION 7. The proceeds of the Special Taxes collected to pay the costs of providing the Services shall be used only to pay the costs of providing such Services.
SECTION 8. The Special Taxes shall be collected in the same manner as ordinary ad valorem property t axes are collected, and shall be subject to the same penalties and same procedure and sale in cases of any delinquency for ad valorem taxes, and the County Auditor/Tax Collector is hereby authorized to deduct reasonable administrative costs incurred in collecting any Special Taxes.
SECTION 9. All Special Taxes collected to provide costs of providing the Facilities and incidental expenses shall be deposited in the Special Tax Fund of the District. All Special Taxes collected to provide costs of providing t he the Services shall be deposited in the Government Fund.
SECTION 10. The County Auditor/Tax Collector is hereby directed to enter in the next County assessment roll on which taxes will become due, opposite each lot or parcel of land affected in a space marked “CFD No. 46 Special Tax,” or by any other suitable designation, the installment of the Special Taxes.
SECTION 11. The County Auditor/Tax Collector shall then, at the close of the tax collection period, promptly render to the District a detailed report showing the amount and/or amounts of such special tax installments, interests, 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.
173
SECTION 12. The City Council hereby certifies that the levy of the Special Taxes was authorized in accordance with the provisions of the Act, and complies with the requirements of Articles XIIIA and XIIIC of the Constitution of the State of California.
The City Clerk of the City of Ontario shall certify as to the adoption of this Resolution.
PASSED, APPROVED, AND ADOPTED this 15th day of July 2025.
_____________________________________
PAUL S. LEON, MAYOR
ATTEST:
________________________________
SHEILA MAUTZ, CITY CLERK
APPROVED AS TO LEGAL FORM:
_______________________________
BEST BEST & KRIEGER, LLP
CITY ATTORNEY
174
STATE OF CALIFORNIA )
COUNTY OF SAN BERNARDINO )
CITY OF ONTARIO )
I, SHEILA MAUTZ, City Clerk of the City of Ontario, California, DO HEREBY CERTIFY that foregoing Resolution No. 2025- was duly passed and adopted by the City Council of the City of Ontario at their regular meeting held July 15, 2025 by the following roll call vote, to wit:
AYES: COUNCIL MEMBERS:
NOES: COUNCIL MEMBERS:
ABSENT: COUNCIL MEMBERS:
____________________________________
SHEILA MAUTZ, CITY CLERK
(SEAL)
The foregoing is the original of Resolution No. 2025- duly passed and adopted by the Ontario City Council at their regular meeting held July 15, 2025.
_____________________________________
SHEILA MAUTZ, CITY CLERK
(SEAL)
175
EXHIBIT “A”
CITY OF ONTARIO
COMMUNITY FACILITIES DISTRICT NO. 46
(AVENUE 176 FACILITIES)
SPECIAL TAX RATES
FOR FISCAL YEAR 2025-26
Residential
Floor Area
Land Use (Sq. Ft.)
Developed Property:
Single Family Property <2,151 $2,167.00 per Unit
Single Family Property 2,151-2,350 $2,274.00 per Unit
Single Family Property 2,351-2,550 $2,751.00 per Unit
Single Family Property 2,551-2,750 $2,879.00 per Unit
Single Family Property 2,751-2,950 $3,141.00 per Unit
Single Family Property 2,951-3,150 $3,275.00 per Unit
Single Family Property 3,151-3,350 $3,416.00 per Unit
Single Family Property 3,351-3,550 $3,666.00 per Unit
Single Family Property >3,550 $3,901.00 per Unit
Other Residential Property N/A $26,735.00 per Acre
Non-Residential Property N/A $26,735.00 per Acre
Final Mapped Property N/A $0.00 per Acre
Undeveloped Property N/A $0.00 per Acre
FY 2025-26
Tax Rates
176
RESOLUTION NO. ________
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ONTARIO,
CALIFORNIA, ACTING IN ITS CAPACITY AS THE LEGISLATIVE BODY OF CITY OF ONTARIO COMMUNITY FACILITIES DISTRICT NO. 47 (COLONY COMMERCE CENTER WEST I SERVICES), ESTABLISHING THE ANNUAL SPECIAL TAX FOR FISCAL YEAR 2025-26.
WHEREAS, the City Council of the City of Ontario, California , 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" (the “Act”), being Chapter 2.5, Part 1, Division 2, Title 5, of the Government Code of the State of California. This Community Facilities District is designated as City of Ontario Com munity Facilities District No. 47 (Colony Commerce Center West I Services) (hereinafter referred to as "District"); and
WHEREAS, the City Council did, acting as the legislative body of the District, by the enactment of Ordinance No. 3107 (the "Special Tax Ordinance") as authorized by Section 53340 of the Government Code of the State of California, authorize the levy of a special tax to pay for costs and expenses related to the District, and this legislative body is desirous to establish the specific rates of the special tax to be collected for the specified Fiscal Year.
NOW, THEREFORE, IT IS HEREBY RESOLVED AS FOLLOWS:
SECTION 1. The above recitals are all true and correct.
SECTION 2. That the specific rate s and amount of the special tax to be collected to pay for the costs and expenses (as defined in Section 5 below) for the referenced Fiscal Year for the District is hereby determined and established as set forth in the attached referenced and incorporated Exhibit "A".
SECTION 3. That the rates as set forth above does not exceed the amount as previously authorized by the Special Tax Ordinance of this legislative body, and is not in excess of that as previously approved by the qualified electors of the District.
SECTION 4. The City Manager is authorized and directed to file a certified copy of this Resolution, together with a list of all parcels subject to the special tax for the above specified Fiscal Year and the amount of the special tax to be levied against each such parcel, with the County Auditor/Tax Collector of the County of San Bernardino on or before August 10; provided, however, that such may be filed after August 10, but not later than August 21, if the City Manager obtains the prior written consent of such County Auditor/Tax Collector.
177
SECTION 5. That the proceeds of the special tax shall be used only to pay the following costs and expenses:
(a) Costs of providing services authorized to be financed by the District;
(b) Costs incurred by the District and the City in the annual levy and collection of the special taxes;
(c) Administrative costs of the District; and
(d) Any incidental expenses authorized to be financed by the District.
SECTION 6. The special tax shall be collected in the same manner as ordinary ad valorem property taxes are collected, and shall be subject to the same penalties and same procedure and sale in cases of any delinquency for ad valorem taxes, and the County Auditor/Tax Collector is hereby authorized to deduct reasonable administrative costs incurred in collecting any said special tax.
SECTION 7. All monies above collected shall be paid into th e Community Facilities District No. 47 Fund.
SECTION 8. The County Auditor/Tax Collector is hereby directed to enter in the next County assessment roll on which taxes will become due, opposite each lot or parcel of land affected i n a space marked " CFD No. 47 Special Tax," or by any other suitable designation, the installment of the special tax.
SECTION 9. The County Auditor/Tax Collector shall then, at the close of the tax collection period, promptly render to the District a detailed report showing the amount and/or amounts of such special tax installments, interests, 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.
SECTION 10. This legislative body hereby certifies that the levy of the special tax was authorized in accordance with the provisions of the Act, and complies with the requirements of Articles XIIIA and XIIIC of the Constitution of the State of California.
The City Clerk of the City of Ontario shall certify as to the adoption of this Resolution.
PASSED, APPROVED, AND ADOPTED this 15th day of July 2025.
_____________________________________
PAUL S. LEON, MAYOR
178
ATTEST:
________________________________
SHEILA MAUTZ, CITY CLERK
APPROVED AS TO LEGAL FORM:
_______________________________
BEST BEST & KRIEGER, LLP
CITY ATTORNEY
179
STATE OF CALIFORNIA )
COUNTY OF SAN BERNARDINO )
CITY OF ONTARIO )
I, SHEILA MAUTZ, City Clerk of the City of Ontario, DO HEREBY CERTIFY that foregoing Resolution No. 2025- was duly passed and adopted by the City Council of the City of Ontario at their regular meeting held July 15, 2025 by the following roll call vote, to wit:
AYES: COUNCIL MEMBERS:
NOES: COUNCIL MEMBERS:
ABSENT: COUNCIL MEMBERS:
____________________________________
SHEILA MAUTZ, CITY CLERK
(SEAL)
The foregoing is the original of Resolution No. 2025- duly passed and adopted by the Ontario City Council at their regular meeting held July 15, 2025.
_____________________________________
SHEILA MAUTZ, CITY CLERK
(SEAL)
180
EXHIBIT "A"
CITY OF ONTARIO
COMMUNITY FACILITIES DISTRICT NO. 47
(COLONY COMMERCE CENTER WEST I SERVICES)
SPECIAL TAX RATES
FOR FISCAL YEAR 2025-26
Land Use
Residential Property:
Single Family Detached $1,352.24 per Unit
Multiple Family $1,172.16 per Unit
Gated Apartment Community $982.92 per Unit
Non-Residential Property $0.250105 per Sq. Ft.
FY 2025-26
Tax Rates
181
RESOLUTION NO. ________
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ONTARIO,
CALIFORNIA, ACTING IN ITS CAPACITY AS THE LEGISLATIVE BODY OF CITY OF ONTARIO COMMUNITY FACILITIES DISTRICT NO. 48 (TEVELDE SERVICES), ESTABLISHING THE ANNUAL SPECIAL TAX FOR FISCAL YEAR 2025-26.
WHEREAS, the City Council of the City of Ontario, California , 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" (the “Act”), being Chapter 2.5, Part 1, Division 2, Title 5, of the Government Code of the State of California. This Community Facilities District is designated as City of Ontario Com munity Facilities District No. 48 (Tevelde Services) (hereinafter referred to as "District"); and
WHEREAS, the City Council did, acting as the legislative body of the District, by the enactment of Ordinance No. 3127 (the "Special Tax Ordinance") as authorized by Section 53340 of the Government Code of the State of California, authorize the levy of a special tax to pay for costs and expenses related to the District, and this legislative body is desirous to establish the specific rates of the special tax to be collected for the specified Fiscal Year.
NOW, THEREFORE, IT IS HEREBY RESOLVED AS FOLLOWS:
SECTION 1. The above recitals are all true and correct.
SECTION 2. That the specific rate s and amount of the special tax to be collected to pay for the costs and expenses (as defined in Section 5 below) for the referenced Fiscal Year for the District is hereby determined and established as set forth in the attached referenced and incorporated Exhibit "A".
SECTION 3. That the rates as set forth above does not exceed the amount as previously authorized by the Special Tax Ordinance of this legislative body, and is not in excess of that as previously approved by the qualified electors of the District.
SECTION 4. The City Manager is authorized and directed to file a certified copy of this Resolution, together with a list of all parcels subject to the special tax for the above specified Fiscal Year and the amount of the special tax to be levied against each such parcel, with the County Auditor/Tax Collector of the County of San Bernardino on or before August 10; provided, however, that such may be filed after August 10, but not later than August 21, if the City Manager obtains the prior written consent of such County Auditor/Tax Collector.
182
SECTION 5. That the proceeds of the special tax shall be used only to pay the following costs and expenses:
(a) Costs of those services authorized to be financed by the District;
(b) Costs incurred by the District and the City in the annual levy and collection of the special taxes;
(c) Administrative costs of the District; and
(d) Any incidental expenses authorized to be financed by the District.
SECTION 6. The special tax shall be collected in the same manner as ordinary ad valorem property taxes are collected, and shall be subject to the same penalties and same procedure and sale in cases of any delinquency for ad valorem taxes, and the County Auditor/Tax Collector is hereby authorized to deduct reasonable administrative costs incurred in collecting any said special tax.
SECTION 7. All monies above collected shall be paid into th e Community Facilities District No. 48 Fund.
SECTION 8. The County Auditor/Tax Collector is hereby directed to enter in the next County assessment roll on which taxes will become due, opposite each lot or parcel of land affected i n a space marked " CFD No. 48 Special Tax," or by any other suitable designation, the installment of the special tax.
SECTION 9. The County Auditor/Tax Collector shall then, at the close of the tax collection period, promptly render to the District a detailed report showing the amount and/or amounts of such special tax installments, interests, 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.
SECTION 10. This legislative body hereby certifies that the levy of the special tax was authorized in accordance with the provisions of the Act, and complies with the requirements of Articles XIIIA and XIIIC of the Constitution of the State of California.
The City Clerk of the City of Ontario shall certify as to the adoption of this Resolution.
PASSED, APPROVED, AND ADOPTED this 15th day of July 2025.
_____________________________________
PAUL S. LEON, MAYOR
183
ATTEST:
________________________________
SHEILA MAUTZ, CITY CLERK
APPROVED AS TO LEGAL FORM:
_______________________________
BEST BEST & KRIEGER, LLP
CITY ATTORNEY
184
STATE OF CALIFORNIA )
COUNTY OF SAN BERNARDINO )
CITY OF ONTARIO )
I, SHEILA MAUTZ, City Clerk of the City of Ontario, DO HEREBY CERTIFY that foregoing Resolution No. 2025- was duly passed and adopted by the City Council of the City of Ontario at their regular meeting held July 15, 2025 by the following roll call vote, to wit:
AYES: COUNCIL MEMBERS:
NOES: COUNCIL MEMBERS:
ABSENT: COUNCIL MEMBERS:
____________________________________
SHEILA MAUTZ, CITY CLERK
(SEAL)
The foregoing is the original of Resolution No. 2025- duly passed and adopted by the Ontario City Council at their regular meeting held July 15, 2025.
_____________________________________
SHEILA MAUTZ, CITY CLERK
(SEAL)
185
EXHIBIT "A"
CITY OF ONTARIO
COMMUNITY FACILITIES DISTRICT NO. 48
(TEVELDE SERVICES)
SPECIAL TAX RATES
FOR FISCAL YEAR 2025-26
Land Use
Residential Property:
Single Family $1,371.52 per Unit
Multiple Family $1,188.60 per Unit
Gated Apartment Community $996.74 per Unit
Non-Residential Property $0.252000 per Sq. Ft.
FY 2025-26
Tax Rates
186
RESOLUTION NO. ________
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ONTARIO,
CALIFORNIA, ACTING IN ITS CAPACITY AS THE LEGISLATIVE BODY OF CITY OF ONTARIO COMMUNITY FACILITIES DISTRICT NO. 49 (AVENUE 176 SERVICES), ESTABLISHING THE ANNUAL SPECIAL TAX FOR FISCAL YEAR 2025-26.
WHEREAS, the City Council of the City of Ontario, California , 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" (the “Act”), being Chapter 2.5, Part 1, Division 2, Title 5, of the Government Code of the State of California. This Community Facilities District is designated as City of Ontario Community Facilities District No. 49 (Avenue 176 Services) (hereinafter referred to as "District"); and
WHEREAS, the City Council did, acting as the legislative body of the District, by the enactment of Ordinance No. 3139 (the "Special Tax Ordinance") as authorized by Section 53340 of the Government Code of the State of California, authorize the levy of a special tax to pay for costs and expenses related to the District, and this legislative body is desirous to establish the specific rates of the special tax to be collected for the specified Fiscal Year.
NOW, THEREFORE, IT IS HEREBY RESOLVED AS FOLLOWS:
SECTION 1. The above recitals are all true and correct.
SECTION 2. That the specific rate s and amount of the special tax to be collected to pay for the costs and expenses (as defined in Section 5 below) for the referenced Fiscal Year for the District is hereby determined and established as set forth in the attached referenced and incorporated Exhibit "A".
SECTION 3. That the rates as set forth above does not exceed the amount as previously authorized by the Special Tax Ordinance of this legislative body, and is not in excess of that as previously approved by the qualified electors of the District.
SECTION 4. The City Manager is authorized and directed to file a certified copy of this Resolution, together with a list of all parcels subject to the special tax for the above specified Fiscal Year and the amount of the special tax to be levied against each such parcel, with the County Auditor/Tax Collector of the County of San Bernardino on or before August 10; provided, however, that such may be filed after August 10, but not later than August 21, if the City Manager obtains the prior written consent of such County Auditor/Tax Collector.
187
SECTION 5. That the proceeds of the special tax shall be used only to pay the following costs and expenses:
(a) Costs of those services authorized to be financed by the District;
(b) Costs incurred by the District and the City in the annual levy and collection of the special taxes;
(c) Administrative costs of the District; and
(d) Any incidental expenses authorized to be financed by the District.
SECTION 6. The special tax shall be collected in the same manner as ordinary ad valorem property taxes are collected, and shall be subject to the same penalties and same procedure and sale in cases of any delinquency for ad valorem taxes, and the County Auditor/Tax Collector is hereby authorized to deduct reasonable administrative costs incurred in collecting any said special tax.
SECTION 7. All monies above collected shall be paid into the Community Facilities District No. 49 Fund.
SECTION 8. The County Auditor/Tax Collector is hereby directed to enter in the next County assessment roll on which taxes will become due, opposite each lot or parcel of land affected i n a space marked " CFD No. 49 Special Tax," or by any other suitable designation, the installment of the special tax.
SECTION 9. The County Auditor/Tax Collector shall then, at the close of the tax collection period, promptly render to the District a detailed report showing the amount and/or amounts of such special tax installments, interests, 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.
SECTION 10. This legislative body hereby certifies that the levy of the special tax was authorized in accordance with the provisions of the Act, and complies with the requirements of Articles XIIIA and XIIIC of the Constitution of the State of California.
The City Clerk of the City of Ontario shall certify as to the adoption of this Resolution.
PASSED, APPROVED, AND ADOPTED this 15th day of July 2025.
_____________________________________
PAUL S. LEON, MAYOR
188
ATTEST:
________________________________
SHEILA MAUTZ, CITY CLERK
APPROVED AS TO LEGAL FORM:
_______________________________
BEST BEST & KRIEGER, LLP
CITY ATTORNEY
189
STATE OF CALIFORNIA )
COUNTY OF SAN BERNARDINO )
CITY OF ONTARIO )
I, SHEILA MAUTZ, City Clerk of the City of Ontario, DO HEREBY CERTIFY that foregoing Resolution No. 2025- was duly passed and adopted by the City Council of the City of Ontario at their regular meeting held July 15, 2025 by the following roll call vote, to wit:
AYES: COUNCIL MEMBERS:
NOES: COUNCIL MEMBERS:
ABSENT: COUNCIL MEMBERS:
____________________________________
SHEILA MAUTZ, CITY CLERK
(SEAL)
The foregoing is the original of Resolution No. 2025- duly passed and adopted by the Ontario City Council at their regular meeting held July 15, 2025.
_____________________________________
SHEILA MAUTZ, CITY CLERK
(SEAL)
190
EXHIBIT "A"
CITY OF ONTARIO
COMMUNITY FACILITIES DISTRICT NO. 49
(AVENUE 176 SERVICES)
SPECIAL TAX RATES
FOR FISCAL YEAR 2025-26
Land Use
Residential Property:
Single Family Detached $1,371.52 per Unit
Multiple Family $1,188.60 per Unit
Gated Apartment Community $996.74 per Unit
Non-Residential Property $0.252000 per Sq. Ft.
FY 2025-26
Tax Rates
191
RESOLUTION NO. ________
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ONTARIO,
CALIFORNIA, ACTING IN ITS CAPACITY AS THE LEGISLATIVE BODY OF CITY OF ONTARIO COMMUNITY FACILITIES DISTRICT NO. 50 (WEST ONTARIO LOGISTICS CENTER SERVICES), ESTABLISHING
THE ANNUAL SPECIAL TAX FOR FISCAL YEAR 2025-26.
WHEREAS, the City Council of the City of Ontario, California , 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" (the “Act”), being Chapter 2.5, Part 1, Division 2, Title 5, of the Government Code of the State of California. This Community Facilities District is designated as City of Ontario Community Facilities District No. 50 (West Ontario Logistics Center Services) (hereinafter referred to as "District"); and
WHEREAS, the City Council did, acting as the legislative body of the District, by the enactment of Ordinance No. 3132 (the "Special Tax Ordinance") as authorized by Section 53340 of the Government Code of the State of California, authorize the levy of a special tax to pay for costs and expenses related to the District, and this legislative body is desirous to establish the specific rates of the special tax to be collected for the specified Fiscal Year.
NOW, THEREFORE, IT IS HEREBY RESOLVED AS FOLLOWS:
SECTION 1. The above recitals are all true and correct.
SECTION 2. That the specific rate s and amount of the special tax to be collected to pay for the costs and expenses (as defined in Section 5 below) for the referenced Fiscal Year for the District is hereby determined and established as set forth in the attached referenced and incorporated Exhibit "A".
SECTION 3. That the rates as set forth above does not exceed the amount as previously authorized by the Special Tax Ordinance of this legislative body, and is not in excess of that as previously approved by the qualified electors of the District.
SECTION 4. The City Manager is authorized and directed to file a certified copy of this Resolution, together with a list of all parcels subject to the special tax for the above specified Fiscal Year and the amount of the special tax to be levied against each such parcel, with the County Auditor/Tax Collector of the County of San Bernardino on or before August 10; provided, however, that such may be filed after August 10, but not later than August 21, if the City Manager obtains the prior written consent of such County Auditor/Tax Collector.
192
SECTION 5. That the proceeds of the special tax shall be used only to pay the following costs and expenses:
(a) Costs of those services authorized to be financed by the District;
(b) Costs incurred by the District and the City in the annual levy and collection of the special taxes;
(c) Administrative costs of the District; and
(d) Any incidental expenses authorized to be financed by the District.
SECTION 6. The special tax shall be collected in the same manner as ordinary ad valorem property taxes are collected, and shall be subject to the same penalties and same procedure and sale in cases of an y delinquency for ad valorem taxes, and the County Auditor/Tax Collector is hereby authorized to deduct reasonable administrative costs incurred in collecting any said special tax.
SECTION 7. All monies above collected shall be paid into the Community Facilities District No. 50 Fund.
SECTION 8. The County Auditor/Tax Collector is hereby directed to enter in the next County assessment roll on which taxes will become due, opposite each lot or parcel of land affected i n a space marked " CFD No. 50 Special Tax," or by any other suitable designation, the installment of the special tax.
SECTION 9. The County Auditor/Tax Collector shall then, at the close of the tax collection period, promptly render to the District a detailed report showing the amount and/or amounts of such special tax installments, interests, 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.
SECTION 10. This legislative body hereby certifies that the levy of the special tax was authorized in accordance with the provisions of the Act, and complies with the requirements of Articles XIIIA and XIIIC of the Constitution of the State of California.
The City Clerk of the City of Ontario shall certify as to the adoption of this Resolution.
PASSED, APPROVED, AND ADOPTED this 15th day of July 2025.
_____________________________________
PAUL S. LEON, MAYOR
193
ATTEST:
________________________________
SHEILA MAUTZ, CITY CLERK
APPROVED AS TO LEGAL FORM:
_______________________________
BEST BEST & KRIEGER, LLP
CITY ATTORNEY
194
STATE OF CALIFORNIA )
COUNTY OF SAN BERNARDINO )
CITY OF ONTARIO )
I, SHEILA MAUTZ, City Clerk of the City of Ontario, DO HEREBY CERTIFY that foregoing Resolution No. 2025- was duly passed and adopted by the City Council of the City of Ontario at their regular meeting held July 15, 2025 by the following roll call vote, to wit:
AYES: COUNCIL MEMBERS:
NOES: COUNCIL MEMBERS:
ABSENT: COUNCIL MEMBERS:
____________________________________
SHEILA MAUTZ, CITY CLERK
(SEAL)
The foregoing is the original of Resolution No. 2025- duly passed and adopted by the Ontario City Council at their regular meeting held July 15, 2025.
_____________________________________
SHEILA MAUTZ, CITY CLERK
(SEAL)
195
EXHIBIT "A"
CITY OF ONTARIO
COMMUNITY FACILITIES DISTRICT NO. 50
(WEST ONTARIO LOGISTICS CENTER SERVICES)
SPECIAL TAX RATES
FOR FISCAL YEAR 2025-26
Land Use
Residential Property:
Single Family Detached $1,361.06 per Unit
Multiple Family $1,179.54 per Unit
Gated Apartment Community $989.14 per Unit
Non-Residential Property $0.250105 per Sq. Ft.
FY 2025-26
Tax Rates
196
RESOLUTION NO. ________
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ONTARIO,
CALIFORNIA, ACTING IN ITS CAPACITY AS THE LEGISLATIVE BODY OF CITY OF ONTARIO COMMUNITY FACILITIES DISTRICT NO. 51 (ONTARIO RANCH LOGISTICS CENTER SERVICES), ESTABLISHING THE ANNUAL SPECIAL TAX FOR FISCAL YEAR 2025-26.
WHEREAS, the City Council of the City of Ontario, California , 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" (the “Act”), being Chapter 2.5, Part 1, Division 2, Title 5, of the Government Code of the State of California. This Community Facilities District is designated as City of Ontario Com munity Facilities District No. 51 (Ontario Ranch Logistics Center Services) (hereinafter referred to as "District"); and
WHEREAS, the City Council did, acting as the legislative body of the District, by the enactment of Ordinance No. 3140 (the "Special Tax Ordinance") as authorized by Section 53340 of the Government Code of the State of California, authorize the levy of a special tax to pay for costs and expenses related to the District, and this legislative body is desirous to establish the specific rates of the special tax to be collected for the specified Fiscal Year.
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Ontario as follows:
SECTION 1. The above recitals are all true and correct.
SECTION 2. That the specific rate s and amount of the special tax to be collected to pay for the costs and expenses (as defined in Section 5 below) for the referenced Fiscal Year for the District is hereby determined and established as set forth in the attached referenced and incorporated Exhibit "A".
SECTION 3. That the rates as set forth above does not exceed the amount as previously authorized by the Special Tax Ordinance of this legislative body, and is not in excess of that as previously approved by the qualified electors of the District.
SECTION 4. The City Manager is authorized and directed to file a certified copy of this Resolution, together with a list of all parcels subject to the special tax for the above specified Fiscal Year and the amount of the special tax to be levied against each such parcel, with the County Auditor/Tax Collector of the County of San Bernardino on or before August 10; provided, however, that such may be filed after August 10, but not later than August 21, if the City Manager obtains the prior written consent of such County Auditor/Tax Collector.
197
SECTION 5. That the proceeds of the special tax shall be used only to pay the following costs and expenses:
(a) Costs of those services authorized to be financed by the District;
(b) Costs incurred by the District and the City in the annual levy and collection of the special taxes;
(c) Administrative costs of the District; and
(d) Any incidental expenses authorized to be financed by the District.
SECTION 6. The special tax shall be collected in the same manner as ordinary ad valorem property taxes are collected, and shall be subject to the same penalties and same procedure and sale in cases of any delinquency for ad valorem taxes, and the County Auditor/Tax Collector is hereby authorized to deduct reasonable administrative costs incurred in collecting any said special tax.
SECTION 7. All monies above collected shall be paid into th e Community Facilities District No. 51 Fund.
SECTION 8. The County Auditor/Tax Collector is hereby directed to enter in the next County assessment roll on which taxes will become due, opposite each lot or parcel of land affected i n a space marked " CFD No. 51 Special Tax," or by any other suitable designation, the installment of the special tax.
SECTION 9. The County Auditor/Tax Collector shall then, at the close of the tax collection period, promptly render to the District a detailed report showing the amount and/or amounts of such special tax installments, interests, 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.
SECTION 10. This legislative body hereby certifies that the levy of the special tax was authorized in accordance with the provisions of the Act, and complies with the requirements of Articles XIIIA and XIIIC of the Constitution of the State of California.
The City Clerk of the City of Ontario shall certify as to the adoption of this Resolution.
PASSED, APPROVED, AND ADOPTED this 15th day of July 2025.
_____________________________________
PAUL S. LEON, MAYOR
198
ATTEST:
________________________________
SHEILA MAUTZ, CITY CLERK
APPROVED AS TO LEGAL FORM:
_______________________________
BEST BEST & KRIEGER, LLP
CITY ATTORNEY
199
STATE OF CALIFORNIA )
COUNTY OF SAN BERNARDINO )
CITY OF ONTARIO )
I, SHEILA MAUTZ, City Clerk of the City of Ontario, DO HEREBY CERTIFY that foregoing Resolution No. 2025- was duly passed and adopted by the City Council of the City of Ontario at their regular meeting held July 15, 2025 by the following roll call vote, to wit:
AYES: COUNCIL MEMBERS:
NOES: COUNCIL MEMBERS:
ABSENT: COUNCIL MEMBERS:
____________________________________
SHEILA MAUTZ, CITY CLERK
(SEAL)
The foregoing is the original of Resolution No. 2025- duly passed and adopted by the Ontario City Council at their regular meeting held July 15, 2025.
_____________________________________
SHEILA MAUTZ, CITY CLERK
(SEAL)
200
EXHIBIT "A"
CITY OF ONTARIO
COMMUNITY FACILITIES DISTRICT NO. 51
(ONTARIO RANCH LOGISTICS CENTER SERVICES)
SPECIAL TAX RATES
FOR FISCAL YEAR 2025-26
Land Use
Residential Property:
Single Family Detached $1,361.06 per Unit
Multiple Family $1,179.54 per Unit
Gated Apartment Community $989.14 per Unit
Non-Residential Property $0.250105 per Sq. Ft.
FY 2025-26
Tax Rates
201
RESOLUTION NO. ________
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ONTARIO,
CALIFORNIA, ACTING IN ITS CAPACITY AS THE LEGISLATIVE BODY OF CITY OF ONTARIO COMMUNITY FACILITIES DISTRICT NO. 52 (SUNDANCE PARK ), ESTABLISHING THE ANNUAL SPECIAL TAXES FOR FISCAL YEAR 2025-26.
WHEREAS, the City Council of the City of Ontario, California, has initiated proceedings, held a public hearing, conducted an election and received a favorable vote from the qualified electors relating to the levy of special taxes (the “Special Taxes”) in the City of Ontario Community Facilities District No. 52 (Sundance Park) (the “District”), all as authorized pursuant to the terms and provisions of the “Mello-Roos Community Facilities Act of 1982” (the “Act”), being Chapter 2.5, Part 1, Division 2, Title 5, of the California Government Code; and
WHEREAS, the City Council did, by the enactment of Ordinance No. 328 6 (the “Special Tax Ordinance”) as authorized by Section 53340 of the Act, authorize the levy of the Special Taxes to pay the costs of providing the Facilities and Services and incidental expenses (as such terms are defined in the Special Tax Ordinance), and the City Council is desirous to establish the specific rates of the Special Ta xes to be collected for the specified Fiscal Year and the portion thereof to be applied to each of the costs of providing the Facilities and incidental expenses and the costs of providing the Services; and
WHEREAS, the Special Taxes consist of a “Special Tax A” (the “Special Tax A”), which were authorized to pay the costs of providing the Facilities and Services and incidental expenses, and a “Special Tax B” (the “Special Tax B”), which were authorized to pay the costs of providing the Services and incidental expenses.
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Ontario as follows:
SECTION 1. The above recitals are all true and correct.
SECTION 2. That the specific rates and amounts of each of Special Tax A and Special Tax B to be collected for the referenced Fiscal Year for the District is hereby determined and established as set forth in the attached referenced and incorporated Exhibit “A”.
SECTION 3. That the rates of each of Special Tax A and Special Tax B as set forth above do not exceed the respective rates previously approved by the qualified electors of the District and authorized by the Special Tax Ordinance.
SECTION 4. The City Manager i s authorized and directed to file a certified copy of this Resolution, together with a list of all parcels subject to the Special Taxes for the above specified Fiscal Year and the amount of the Special Taxes to be levied against each such parcel, with the County Auditor/Tax Collector of the County of San Bernardino 202
on or before August 10; provided, however, that such may be filed after August 10, but not later than August 21, if the City Manager obtains the prior written consent of such County Auditor/Tax Collector.
SECTION 5. The portion of Special Tax A to be collected for the referenced Fiscal Year (a) to pay the costs of providing the Facilities and incidental expenses shall be 100% of the rates and amounts of Special Tax A to be collected for such Fisc al Year as set forth in the attached Exhibit “A”, and (b) to pay the costs of providing the Services shall be 0% of the rates and amounts of Special Tax A to be collected for such Fiscal Year as set forth in the attached Exhibit “A”.
SECTION 6. The proceeds of Special Tax A collected to pay the costs of providing the Facilities and incidental expenses shall be used only to:
(a) pay debt service on all outstanding bonds or other debt (as defined in Section 53317(d) of the Act) issued by the Distr ict under the Act and payable from Special Tax A (the “Bonds”);
(b) pay periodic costs on the Bonds, including, but not limited to, credit enhancement and rebate payments on the Bonds;
(c) pay a pro rata share of administrative expenses (including costs incurred by the District and the City in the annual levy and collection of the Special Taxes);
(d) provide any amounts required to establish or replenish any reserve fund for the Bonds; and
(e) pay directly for acquisition or construction of Facilities.
SECTION 7. The proceeds of Special Tax A collected to pay the costs of providing the Services shall be used only to pay the costs of providing such Services.
SECTION 8. The proceeds of Special Tax B collected to pay the costs of providing the Services and incidental expenses shall be used only to pay the costs of Services and a pro rata share of administrative expenses (including costs incurred by the District and the City in the annual levy and collection of the Special Taxes).
SECTION 9. The Special Taxes shall be collected in the same manner as ordinary ad valorem property taxes are collected, and shall be subject to the same penalties and same procedure and sale in cases of any delinquency for ad valorem taxes, and the County Auditor/Tax Collector i s hereby authorized to deduct reasonable administrative costs incurred in collecting any Special Taxes.
SECTION 10. All Special Tax A amounts collected to provide costs of providing the Facilities and incidental expenses shall be deposited in the Special Tax Fund of the District. All Special Tax A amounts collected to provide costs of providing the Services shall be deposited in the Government Fund.
203
All Special Tax B amounts collected shall be deposited in the Government Fund.
SECTION 11. The County Auditor/Tax Collector is hereby directed to enter in the next County assessment roll on which taxes will become due, opposite each lot or parcel of land affected in a space marked “CFD No. 52 Special Tax A,” or by any other suitable designation, the installment of Special Tax A.
The County Auditor/Tax Collector is hereby directed to enter in the next County assessment roll on which taxes will become due, opposite each lot or parcel of land affected in a space marked “CFD No. 52 Special Tax B,” o r by any other suitable designation, the installment of Special Tax B.
SECTION 12. The County Auditor/Tax Collector shall then, at the close of the tax collection period, promptly render to the District a detailed report showing the amount and/or amounts of such special tax installments, interests, 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.
SECTION 13. The City Council her eby certifies that the levy of the Special Taxes was authorized in accordance with the provisions of the Act, and complies with the requirements of Articles XIIIA and XIIIC of the Constitution of the State of California.
The City Clerk of the City of Onta rio shall certify as to the adoption of this Resolution.
PASSED, APPROVED, AND ADOPTED this 15th day of July 2025.
_____________________________________
PAUL S. LEON, MAYOR
ATTEST:
________________________________
SHEILA MAUTZ, CITY CLERK
APPROVED AS TO LEGAL FORM:
_______________________________
BEST BEST KRIEGER, LLP
CITY ATTORNEY
204
STATE OF CALIFORNIA )
COUNTY OF SAN BERNARDINO )
CITY OF ONTARIO )
I, SHEILA MAUTZ, City Clerk of the City of Ontario, California, DO HEREBY CERTIFY that foregoing Resolution No. 2025- was duly passed and adopted by the City Council of the City of Ontario at their regular meeting held July 15, 2025 by the following roll call vote, to wit:
AYES: COUNCIL MEMBERS:
NOES: COUNCIL MEMBERS:
ABSENT: COUNCIL MEMBERS:
____________________________________
SHEILA MAUTZ, CITY CLERK
(SEAL)
The foregoing is the original of Resolution No. 2025 - duly passed and adopted by the Ontario City Council at their regular meeting held July 15, 2025.
_____________________________________
SHEILA MAUTZ, CITY CLERK
(SEAL)
205
EXHIBIT “A”
CITY OF ONTARIO
COMMUNITY FACILITIES DISTRICT NO. 52
(SUNDANCE PARK)
SPECIAL TAX RATES
FOR FISCAL YEAR 2025-26
ANNUAL FACILITIES SPECIAL TAX A RATES
Residential
Floor Area
Land Use (Sq. Ft.)
Tax Zone 1 Developed Property:
Single Family Property <1,601 $4,255.00 per Unit
Single Family Property 1,601-1,800 $4,409.00 per Unit
Single Family Property 1,801-2,000 $4,589.00 per Unit
Single Family Property 2,001-2,200 $5,016.00 per Unit
Single Family Property >2,200 $5,097.00 per Unit
Other Residential N/A $116,395.00 per Acre
Non-Residential N/A $116,395.00 per Acre
Tax Zone 2 Developed Property:
Single Family Attached Property <801 $2,992.00 per Unit Single Family Attached Property 801-1,000 $3,117.00 per Unit Single Family Attached Property 1,001-1,200 $3,626.00 per Unit Single Family Attached Property 1,201-1,400 $3,786.00 per Unit Single Family Attached Property 1,401-1,600 $4,024.00 per Unit Single Family Attached Property 1,601-1,800 $4,384.00 per Unit Single Family Attached Property 1,801-2,000 $4,608.00 per Unit Single Family Attached Property >2,000 $4,819.00 per Unit Single Family Detached Property <1,801 $4,708.00 per Unit Single Family Detached Property 1,801-2,000 $4,988.00 per Unit Single Family Detached Property 2,001-2,200 $5,482.00 per Unit Single Family Detached Property 2,201-2,400 $5,954.00 per Unit Single Family Detached Property >2,400 $6,038.00 per Unit Other Residential N/A $116,962.00 per Acre
Non-Residential N/A $116,962.00 per Acre
Final Mapped Property N/A $0.00 per Acre
Final Mapped Property N/A $0.00 per Acre
Undeveloped Property N/A $0.00 per Acre
Undeveloped Property N/A $0.00 per Acre
FY 2025-26
Tax Rates A
206
ANNUAL SERVICES SPECIAL TAX B RATES
Developed Property
Land Use
Residential Property:
Single Family Detached $1,371.54 per Unit
Multiple Family $1,188.88 per Unit
Gated Community Attached $996.94 per Unit
Non-Residential Property $0.250100 per Sq. Ft.
Tax Rates B
FY 2025-26
207
RESOLUTION NO. ________
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ONTARIO,
CALIFORNIA, ACTING IN ITS CAPACITY AS THE LEGISLATIVE BODY OF CITY OF ONTARIO COMMUNITY FACILITIES DISTRICT NO. 53 (TEVELDE FACILITIES), ESTABLISHING THE ANNUAL SPECIAL TAXES FOR FISCAL YEAR 2025-26.
WHEREAS, the City Council of the City of Ontario, California, has initiated proceedings, held a public hearing, conducted an election and received a favorable vote from the qualified electors relating to the levy of special taxes (the “Special Taxes”) in the City of Ontario Community Facilities District No. 53 (Tevelde Facilities) (the “District”), all as authorized pursuant to the terms and provisions of the “Mello -Roos Community Facilities Act of 1982” (the “Act”), being Chapter 2.5, Part 1, Division 2, Title 5, of the California Government Code; and
WHEREAS, the City Council did, by the enactment of Ordinance No. 3158 (the “Special Tax Ordinance”) as authorized by Section 53340 of the Act , authorize the levy of the Special Taxes to pay the costs of providing the Facilities and Services and incidental expenses (as such terms are defined in the Special Tax Ordinance), and the City Council is desirous to establish the specific rates of the Special Taxes to be collected for the specified Fiscal Year and the portion thereof to be applied to each of the costs of providing the Facilities and incidental expenses and the costs of providing the Services.
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Ontario as follows:
SECTION 1. The above recitals are all true and correct.
SECTION 2. That the specific rates and amounts of the Special Taxes to be collected for the referenced Fiscal Year for the District is hereby determined and established as set forth in the attached referenced and incorporated Exhibit “A”.
SECTION 3. That the rates of the Special Taxes as set forth above do not exceed the rates previously approved by the qualified electors of the District and authorized by the Special Tax Ordinance.
SECTION 4. The City Manager is authorized and directed to file a certified copy of this Resolution, together with a list of all parcels subject to the Special Taxes for the above specified Fiscal Year and the amount of the Special Taxes to be levied against each such parcel, with the County Auditor/Tax Collector of the County of San Bernardino on or before August 10; provided, however, that such may be filed after August 10, but not later than August 21, if the City Manager obtains the prior written consent of such County Auditor/Tax Collector.
SECTION 5. The portion of the Special Taxes to be collected for the referenced Fiscal Year (a) to pay the costs of providing the Facilities and incidental 208
expenses shall be 100% of the rates and amounts of the Special Taxes to be collected for such Fiscal Year as set forth in the attached Exhibit “A ”, and (b) to pay the costs of providing the Services shall be 0% of the rates and amounts of the Special Taxes to be collected for such Fiscal Year as set forth in the attached Exhibit “A”.
SECTION 6. The proceeds of the Special Taxes collected to pay th e costs of providing the Facilities and incidental expenses shall be used only to:
(a) pay debt service on all outstanding bonds or other debt (as defined in Section 53317(d) of the Act) issued by the District under the Act and payable from the Special Taxes (the “Bonds”);
(b) pay periodic costs on the Bonds, including, but not limited to, credit enhancement and rebate payments on the Bonds;
(c) pay administrative expenses (including costs incurred by the District and the City in the annual levy and collection of the Special Taxes);
(d) provide any amounts required to establish or replenish any reserve fund for the Bonds; and
(e) pay directly for acquisition or construction of Facilities.
SECTION 7. The proceeds of the Special Taxes collect ed to pay the costs of providing the Services shall be used only to pay the costs of providing such Services.
SECTION 8. The Special Taxes shall be collected in the same manner as ordinary ad valorem property taxes are collected, and shall be subject to the same penalties and same procedure and sale in cases of any delinquency for ad valorem taxes, and the County Auditor/Tax Collector is hereby authorized to deduct reasonable administrative costs incurred in collecting any Special Taxes.
SECTION 9. All S pecial Taxes collected to provide costs of providing the Facilities and incidental expenses shall be deposited in the Special Tax Fund of the District All Special Taxes collected to provide costs of providing the Services shall be deposited in the Government Fund.
SECTION 10. The County Auditor/Tax Collector is hereby directed to enter in the next County assessment roll on which taxes will become due, opposite each lot or parcel of land affected in a space marked “CFD No. 53 Special Tax,” or by any other suitable designation, the installment of the Special Taxes.
SECTION 11. The County Auditor/Tax Collector shall then, at the close of the tax collection period, promptly render to the District a detailed report showing the amount and/or amounts of such special tax installments, interests, 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.
209
SECTION 12. The City Council hereby certifies that the levy of the Special Taxes was authorized in accordance with the provisions of the Act, and complies with the requirements of Articles XIIIA and XIIIC of the Constitution of the State of California.
The City Clerk of the City of Ontario shall certify as to the adoption of this Resolution.
PASSED, APPROVED, AND ADOPTED this 15th day of July 2025.
_____________________________________
PAUL S. LEON, MAYOR
ATTEST:
________________________________
SHEILA MAUTZ, CITY CLERK
APPROVED AS TO LEGAL FORM:
_______________________________
BEST BEST & KRIEGER, LLP
CITY ATTORNEY
210
STATE OF CALIFORNIA )
COUNTY OF SAN BERNARDINO )
CITY OF ONTARIO )
I, SHEILA MAUTZ, City Clerk of the City of Ontario, California, DO HEREBY CERTIFY that foregoing Resolution No. 2025- was duly passed and adopted by the City Council of the City of Ontario at their regular meeting held July 15, 2025 by the following roll call vote, to wit:
AYES: COUNCIL MEMBERS:
NOES: COUNCIL MEMBERS:
ABSENT: COUNCIL MEMBERS:
____________________________________
SHEILA MAUTZ, CITY CLERK
(SEAL)
The foregoing is the original of Resolution No. 2025- duly passed and adopted by the Ontario City Council at their regular meeting held July 15, 2025.
_____________________________________
SHEILA MAUTZ, CITY CLERK
(SEAL)
211
EXHIBIT “A”
CITY OF ONTARIO
COMMUNITY FACILITIES DISTRICT NO. 53
(TEVELDE FACILITIES)
SPECIAL TAX RATES
FOR FISCAL YEAR 2025-26
Residential
Floor Area
Land Use (Sq. Ft.)
Developed Property:
Single Family Detached Property <2,201 $2,529.00 per Unit Single Family Detached Property 2,201-2,300 $2,642.00 per Unit Single Family Detached Property 2,301-2,400 $2,798.00 per Unit Single Family Detached Property 2,401-2,500 $2,956.00 per Unit Single Family Detached Property 2,501-2,600 $3,049.00 per Unit Single Family Detached Property 2,601-2,700 $3,094.00 per Unit Single Family Detached Property 2,701-2,800 $3,260.00 per Unit Single Family Detached Property 2,801-2,900 $3,329.00 per Unit Single Family Detached Property 2,901-3,000 $3,484.00 per Unit Single Family Detached Property 3,001-3,100 $3,639.00 per Unit Single Family Detached Property 3,101-3,200 $3,657.00 per Unit Single Family Detached Property 3,201-3,300 $3,770.00 per Unit Single Family Detached Property 3,301-3,400 $3,974.00 per Unit Single Family Detached Property 3,401-3,500 $3,998.00 per Unit Single Family Detached Property 3,501-3,600 $4,108.00 per Unit Single Family Detached Property 3,601-3,700 $4,221.00 per Unit Single Family Detached Property 3,701-3,800 $4,356.00 per Unit Single Family Detached Property >3,800 $4,437.00 per Unit One Story Property <2,201 $2,946.00 per Unit
One Story Property 2,201-2,300 $3,042.00 per Unit
One Story Property 2,301-2,400 $3,123.00 per Unit
One Story Property >2400 $3,198.00 per Unit
Tract No.
Other Property 18929 $33,652.00 per Acre
Other Property 18930 $33,652.00 per Acre
Final Mapped Property 18929 $0.00 per Acre
Final Mapped Property 18930 $0.00 per Acre
Undeveloped Property 18929 $0.00 per Acre
Undeveloped Property 18930 $0.00 per Acre
FY 2025-26
Tax Rates
212
RESOLUTION NO. ________
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ONTARIO,
CALIFORNIA, ACTING IN ITS CAPACITY AS THE LEGISLATIVE BODY OF CITY OF ONTARIO COMMUNITY FACILITIES DISTRICT NO. 54 (ESPERANZA FACILITIES ), ESTABLISHING THE ANNUAL SPECIAL TAXES FOR FISCAL YEAR 2025-26.
WHEREAS, the City Council of the City of Ontario, California, has initiated proceedings, held a public hearing, conducted an election and received a favorable vote from the qualified electors relating to the levy of special taxes (the “Special Taxes”) in the City of Ontario Community Facilities District No. 54 (Esperanza Facilities) (the “District”), all as authorized pursuant to the terms and provisions of the “Mello -Roos Community Facilities Act of 1982” (the “Act”), being Chapter 2.5, Part 1, Division 2, Title 5, of the California Government Code; and
WHEREAS, the City Council did, by the enactment of Ordinance No. 3162 (the “Special Tax Ordinance”) as authorized by Section 53340 of the A ct, authorize the levy of the Special Taxes to pay the costs of providing the Facilities and Services and incidental expenses (as such terms are defined in the Special Tax Ordinance), and the City Council is desirous to establish the specific rates of the Special Taxes to be collected for the specified Fiscal Year and the portion thereof to be applied to each of the costs of providing the Facilities and incidental expenses and the costs of providing the Services.
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Ontario as follows:
SECTION 1. The above recitals are all true and correct.
SECTION 2. That the specific rates and amounts of the Special Taxes to be collected for the referenced Fiscal Year for the District is hereby determined a nd established as set forth in the attached referenced and incorporated Exhibit “A”.
SECTION 3. That the rates of the Special Taxes as set forth above do not exceed the rates previously approved by the qualified electors of the District and authorized by the Special Tax Ordinance.
SECTION 4. The City Manager is authorized and directed to file a certified copy of this Resolution, together with a list of all parcels subject to the Special Taxes for the above specified Fiscal Year and the amount of the Special Taxes to be levied against each such parcel, with the County Auditor/Tax Collector of the County of San Bernardino on or before August 10; provided, however, that such may be filed after August 10, but not later than August 21, if the City Manager obta ins the prior written consent of such County Auditor/Tax Collector.
SECTION 5. The portion of the Special Taxes to be collected for the referenced Fiscal Year (a) to pay the costs of providing the Facilities and incidental 213
expenses shall be 100% of the rates and amounts of the Special Taxes to be collected for such Fiscal Year as set forth in the attached Exhibit “A”, and (b) to pay the costs of providing the Services shall be 0% of the rates and amounts of the Special Taxes to be collected for such Fiscal Year as set forth in the attached Exhibit “A”.
SECTION 6. The proceeds of the Special Taxes collected to pay the costs of providing the Facilities and incidental expenses shall be used only to:
(a) pay debt service on all outstanding bonds or other debt (as defined in Section 53317(d) of the Act) issued by the District under the Act and payable from the Special Taxes (the “Bonds”);
(b) pay periodic costs on the Bonds, including, but not limited to, credit enhancement and rebate payments on the Bonds;
(c) pay administrative expenses (including costs incurred by the District and the City in the annual levy and collection of the Special Taxes);
(d) provide any amounts required to establish or replenish any reserve fund for the Bonds; and
(e) pay directly for acquisition or construction of Facilities.
SECTION 7. The proceeds of the Special Taxes collected to pay the costs of providing the Services shall be used only to pay the costs of providing such Services.
SECTION 8. The Special Taxes shall be collected in the same manner as ordinary ad valorem property taxes are collected, and shall be subject to the same penalties and same procedure and sale in cases of any delinquency for ad valorem taxes, and the County Auditor/Tax Collector is hereby authorized to deduct reasonable administrative costs incurred in collecting any Special Taxes.
SECTION 9. All Special Taxes collected to provide costs of providing the Facilities and incidental expenses shall be deposited in the Special Tax Fund of the District. All Special Taxes collected to provide costs of providing the Services shall be deposited in the Government Fund.
SECTION 10. The County Auditor/Tax Collector is hereby directed to enter in the next County assessment roll on which taxe s will become due, opposite each lot or parcel of land affected in a space marked “CFD No. 54 Special Tax,” or by any other suitable designation, the installment of the Special Taxes.
SECTION 11. The County Auditor/Tax Collector shall then, at the close o f the tax collection period, promptly render to the District a detailed report showing the amount and/or amounts of such special tax installments, interests, penalties, and percentages so collected and from what property collected, and also provide a state ment of any percentages retained for the expense of making any such collection.
214
SECTION 12. The City Council hereby certifies that the levy of the Special Taxes was authorized in accordance with the provisions of the Act, and complies with the requirements of Articles XIIIA and XIIIC of the Constitution of the State of California.
The City Clerk of the City of Ontario shall certify as to the adoption of this Resolution.
PASSED, APPROVED, AND ADOPTED this 15th day of July 2025.
_____________________________________
PAUL S. LEON, MAYOR
ATTEST:
________________________________
SHEILA MAUTZ, CITY CLERK
APPROVED AS TO LEGAL FORM:
_______________________________
BEST BEST & KRIEGER, LLP
CITY ATTORNEY
215
STATE OF CALIFORNIA )
COUNTY OF SAN BERNARDINO )
CITY OF ONTARIO )
I, SHEILA MAUTZ, City Clerk of the City of Ontario, California, DO HEREBY CERTIFY that foregoing Resolution No. 2025- was duly passed and adopted by the City Council of the City of Ontario at their regular meeting held July 15, 2025 by the following roll call vote, to wit:
AYES: COUNCIL MEMBERS:
NOES: COUNCIL MEMBERS:
ABSENT: COUNCIL MEMBERS:
____________________________________
SHEILA MAUTZ, CITY CLERK
(SEAL)
The foregoing is the original of Resolution No. 2025- duly passed and adopted by the Ontario City Council at their regular meeting held July 15, 2025.
_____________________________________
SHEILA MAUTZ, CITY CLERK
(SEAL)
216
EXHIBIT “A”
CITY OF ONTARIO
COMMUNITY FACILITIES DISTRICT NO. 54
(ESPERANZA FACILITIES)
SPECIAL TAX RATES
FOR FISCAL YEAR 2025-26
Residential
Floor Area
Land Use (Sq. Ft.)
Developed Property:
Single Family Detached Property <2,201 $2,574.00 per Unit Single Family Detached Property 2,201-2,400 $2,848.00 per Unit Single Family Detached Property 2,401-2,600 $3,016.00 per Unit Single Family Detached Property 2,601-2,800 $3,216.00 per Unit Single Family Detached Property 2,801-3,000 $3,441.00 per Unit Single Family Detached Property 3,001-3,200 $3,579.00 per Unit Single Family Detached Property >3,200 $3,761.00 per Unit Single Family Attached Property <901 $1,090.00 per Unit Single Family Attached Property 901-1,100 $1,166.00 per Unit Single Family Attached Property 1,101-1,300 $1,312.00 per Unit Single Family Attached Property 1,301-1,500 $1,484.00 per Unit Single Family Attached Property 1,501-1,700 $1,623.00 per Unit Single Family Attached Property 1,701-1,900 $1,766.00 per Unit Single Family Attached Property >1,900 $1,840.00 per Unit Other Residential Property N/A $32,813.00 per Acre
Non-Residential Property N/A $32,813.00 per Acre
Final Mapped Property N/A $0.00 per Acre
Undeveloped Property N/A $0.00 per Acre
FY 2025-26
Tax Rates
217
RESOLUTION NO. ________
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ONTARIO,
CALIFORNIA, ACTING IN ITS CAPACITY AS THE LEGISLATIVE BODY OF CITY OF ONTARIO COMMUNITY FACILITIES DISTRICT NO. 55 (PARKLANE), ESTABLISHING THE ANNUAL SPECIAL TAXES FOR
FISCAL YEAR 2025-26.
WHEREAS, the City Council of the City of Ontario, California, has initiated proceedings, held a public hearing, conducted an election and received a favorable vote from the qualified electors relating to the levy of special taxes (the “Special Taxes”) in the City of Ontario Community Facilities District No. 55 (Parklane) (the “District”), all as authorized pursuant to the terms and provisions of the “Mello-Roos Community Facilities Act of 1982” (the “Act”), being Chapter 2.5, Part 1, Division 2, Title 5, of the Cal ifornia Government Code; and
WHEREAS, the City Council did, by the enactment of Ordinance No. 3177 (the “Special Tax Ordinance”) as authorized by Section 53340 of the Act, authorize the levy of the Special Taxes to pay the costs of providing the Facilities and Services and incidental expenses (as such terms are defined in the Special Tax Ordinance), and the City Council is desirous to establish the specific rates of the Special Taxes to be collected for the specified Fiscal Year and the portion thereof to be applied to each of the costs of providing the Facilities and incidental expenses and the costs of providing the Services; and
WHEREAS, the Special Taxes consist of a “Special Tax A” (the “Special Tax A”), which were authorized to pay the costs of providing the Facilities and Services and incidental expenses, and a “Special Tax B” (the “Special Tax B”), which were authorized to pay the costs of providing the Services and incidental expenses.
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Ontario as follows:
SECTION 1. The above recitals are all true and correct.
SECTION 2. That the specific rates and amounts of each of Special Tax A and Special Tax B to be collected for the referenced Fiscal Year for the District is hereby determined and established as set forth in the attached referenced and incorporated Exhibit “A”.
SECTION 3. That the rates of each of Special Tax A and Special Tax B as set forth above do not exceed the respective rates previously approved by the qualified electors of the District and authorized by the Special Tax Ordinance.
SECTION 4. The City Manager i s authorized and directed to file a certified copy of this Resolution, together with a list of all parcels subject to the Special Taxes for the above specified Fiscal Year and the amount of the Special Taxes to be levied against each such parcel, with the County Auditor/Tax Collector of the County of San Bernardino 218
on or before August 10; provided, however, that such may be filed after August 10, but not later than August 21, if the City Manager obtains the prior written consent of such County Auditor/Tax Collector.
SECTION 5. The portion of Special Tax A to be collected for the referenced Fiscal Year (a) to pay the costs of providing the Facilities and incidental expenses shall be 100% of the rates and amounts of Special Tax A to be collected for such Fisc al Year as set forth in the attached Exhibit “A”, and (b) to pay the costs of providing the Services shall be 0% of the rates and amounts of Special Tax A to be collected for such Fiscal Year as set forth in the attached Exhibit “A”.
SECTION 6. The procee ds of Special Tax A collected to pay the costs of providing the Facilities and incidental expenses shall be used only to:
(a) pay debt service on all outstanding bonds or other debt (as defined in Section 53317(d) of the Act) issued by the District un der the Act and payable from Special Tax A (the “Bonds”);
(b) pay periodic costs on the Bonds, including, but not limited to, credit enhancement and rebate payments on the Bonds;
(c) pay a pro rata share of administrative expenses (including costs incurred by the District and the City in the annual levy and collection of the Special Taxes);
(d) provide any amounts required to establish or replenish any reserve fund for the Bonds; and
(e) pay directly for acquisition or construction of Facilities.
SECTION 7. The proceeds of Special Tax A collected to pay the costs of providing the Services shall be used only to pay the costs of providing such Services.
SECTION 8. The proceeds of Special Tax B collected to pay the costs of providing the Services and incidental expenses shall be used only to pay the costs of Services and a pro rata share of administrative expenses (including costs incurred by the District and the City in the annual levy and collection of the Special Taxes).
SECTION 9. The Special Taxe s shall be collected in the same manner as ordinary ad valorem property taxes are collected, and shall be subject to the same penalties and same procedure and sale in cases of any delinquency for ad valorem taxes, and the County Auditor/Tax Collector is he reby authorized to deduct reasonable administrative costs incurred in collecting any Special Taxes.
SECTION 10. All Special Tax A amounts collected to provide costs of providing the Facilities and incidental expenses shall be deposited in the Special Tax Fund of the District. All Special Tax A amounts collected to provide costs of providing the Services shall be deposited in the Government Fund.
219
All Special Tax B amounts collected shall be deposited in the Government Fund.
SECTION 11. The County Auditor /Tax Collector is hereby directed to enter in the next County assessment roll on which taxes will become due, opposite each lot or parcel of land affected in a space marked “CFD No. 55 Special Tax A,” or by any other suitable designation, the installment of Special Tax A.
The County Auditor/Tax Collector is hereby directed to enter in the next County assessment roll on which taxes will become due, opposite each lot or parcel of land affected in a space marked “CFD No. 55 Special Tax B,” or by any other sui table designation, the installment of Special Tax B.
SECTION 12. The County Auditor/Tax Collector shall then, at the close of the tax collection period, promptly render to the District a detailed report showing the amount and/or amounts of such special tax installments, interests, 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.
SECTION 13. The City Council hereby certifies that the levy of the Special Taxes was authorized in accordance with the provisions of the Act, and complies with the requirements of Articles XIIIA and XIIIC of the Constitution of the State of California.
The City Clerk of the City of Ontario shall certify as to the adoption of this Resolution.
PASSED, APPROVED, AND ADOPTED this 15th day of July 2025.
_____________________________________
PAUL S. LEON, MAYOR
ATTEST:
________________________________
SHEILA MAUTZ, CITY CLERK
APPROVED AS TO LEGAL FORM:
_______________________________
BEST BEST KRIEGER, LLP
220
CITY ATTORNEY
STATE OF CALIFORNIA )
COUNTY OF SAN BERNARDINO )
CITY OF ONTARIO )
I, SHEILA MAUTZ, City Clerk of the City of Ontario, California, DO HEREBY CERTIFY that foregoing Resolution No. 2025 - was duly passed and adopted by the City Council of the City of Ontario at their regular meeting held July 15, 2025 by the following roll call vote, to wit:
AYES: COUNCIL MEMBERS:
NOES: COUNCIL MEMBERS:
ABSENT: COUNCIL MEMBERS:
____________________________________
SHEILA MAUTZ, CITY CLERK
(SEAL)
The foregoing is the original of Resolution No. 2025- duly passed and adopted by the Ontario City Council at their regular meeting held July 15, 2025.
_____________________________________
SHEILA MAUTZ, CITY CLERK
(SEAL)
221
EXHIBIT “A”
CITY OF ONTARIO
COMMUNITY FACILITIES DISTRICT NO. 55
(PARKLANE)
SPECIAL TAX RATES
FOR FISCAL YEAR 2025-26
ANNUAL FACILITIES SPECIAL TAX A RATES
ANNUAL SERVICES SPECIAL TAX B RATES
Residential
Floor Area
Land Use (Sq. Ft.)
Developed Property:
Single Family Property <2,301 $2,784.00 per Unit
Single Family Property 2,301-2,500 $2,936.00 per Unit
Single Family Property 2,501-2,700 $3,078.00 per Unit
Single Family Property 2,701-2,900 $3,300.00 per Unit
Single Family Property 2,901-3,100 $3,478.00 per Unit
Single Family Property 3,101-3,300 $3,696.00 per Unit
Single Family Property 3,301-3,500 $3,880.00 per Unit
Single Family Property >3,500 $4,000.00 per Unit
Other Residential Property N/A $30,531.00 per Acre
Non-Residential Property N/A $30,531.00 per Acre
Final Mapped Property N/A $0.00 per Acre
Undeveloped Property N/A $0.00 per Acre
FY 2025-26
Tax Rates A
Developed Property
Land Use
Residential Property:
Single Family $1,371.52 per Unit
Multiple Family $1,188.90 per Unit
Gated Apartment Community $996.52 per Unit
Non-Residential Property $0.255500 per Sq. Ft.
FY 2025-26
Tax Rates B
222
RESOLUTION NO. ________
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ONTARIO,
CALIFORNIA, ACTING IN ITS CAPACITY AS THE LEGISLATIVE BODY OF CITY OF ONTARIO COMMUNITY FACILITIES DISTRICT NO. 56 (PARKSIDE/LA AVENIDA ), ESTABLISHING THE ANNUAL SPECIAL TAXES FOR FISCAL YEAR 2025-26.
WHEREAS, the City Council of the City of Ontario, California, has initiated proceedings, held a public hearing, conducted an election and received a favorable vote from the qualified electors relating to the levy of special taxes (the “Special Taxes”) in the City of Ontario Community Facilities District No. 56 (Parkside/La Avenida) (the “District”), all as authorized pursuant to the terms and provisions of the “Mello -Roos Community Facilities Act of 1982” (the “Act”), being Chapter 2.5, Part 1, Division 2, Title 5, of the California Government Code; and
WHEREAS, the City Council di d, by the enactment of Ordinance No. 3199 (the “Special Tax Ordinance”) as authorized by Section 53340 of the Act, authorize the levy of the Special Taxes to pay the costs of providing the Facilities and Services and incidental expenses (as such terms are defined in the Special Tax Ordinance), and the City Council is desirous to establish the specific rates of the Special Taxes to be collected for the specified Fiscal Year and the portion thereof to be applied to each of the costs of providing the Facilities and incidental expenses and the costs of providing the Services; and
WHEREAS, the Special Taxes consist of a “Special Tax A” (the “Special Tax A”), which were authorized to pay the costs of providing the Facilities and Services and incidental expenses, and a “Special Tax B” (the “Special Tax B”), which were authorized to pay the costs of providing the Services and incidental expenses.
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Ontario as follows:
SECTION 1. The above recitals are all true and correct.
SECTION 2. That the specific rates and amounts of each of Special Tax A and Special Tax B to be collected for the referenced Fiscal Year for the District is hereby determined and established as set forth in the attached referenced and incorporated Exhibit “A”.
SECTION 3. That the rates of each of Special Tax A and Special Tax B as set forth above do not exceed the respective rates previously approved by the qualified electors of the District and authorized by the Special Tax Ordinance.
SECTION 4. The City Manager i s authorized and directed to file a certified copy of this Resolution, together with a list of all parcels subject to the Special Taxes for the above specified Fiscal Year and the amount of the Special Taxes to be levied against each such parcel, with the County Auditor/Tax Collector of the County of San Bernardino 223
on or before August 10; provided, however, that such may be filed after August 10, but not later than August 21, if the City Manager obtains the prior written consent of such County Auditor/Tax Collector.
SECTION 5. The portion of Special Tax A to be collected for the referenced Fiscal Year (a) to pay the costs of providing the Facilities and incidental expenses shall be 100% of the rates and amounts of Special Tax A to be collected for such Fisc al Year as set forth in the attached Exhibit “A”, and (b) to pay the costs of providing the Services shall be 0% of the rates and amounts of Special Tax A to be collected for such Fiscal Year as set forth in the attached Exhibit “A”.
SECTION 6. The procee ds of Special Tax A collected to pay the costs of providing the Facilities and incidental expenses shall be used only to:
(a) pay debt service on all outstanding bonds or other debt (as defined in Section 53317(d) of the Act) issued by the District un der the Act and payable from Special Tax A (the “Bonds”);
(b) pay periodic costs on the Bonds, including, but not limited to, credit enhancement and rebate payments on the Bonds;
(c) pay a pro rata share of administrative expenses (including costs incurred by the District and the City in the annual levy and collection of the Special Taxes);
(d) provide any amounts required to establish or replenish any reserve fund for the Bonds; and
(e) pay directly for acquisition or construction of Facilities.
SECTION 7. The proceeds of Special Tax A collected to pay the costs of providing the Services shall be used only to pay the costs of providing such Services.
SECTION 8. The proceeds of Special Tax B collected to pay the costs of providing the Services and incidental expenses shall be used only to pay the costs of Services and a pro rata share of administrative expenses (including costs incurred by the District and the City in the annual levy and collection of the Special Taxes).
SECTION 9. The Special Taxes shall be collected in the same manner as ordinary ad valorem property taxes are collected, and shall be subject to the same penalties and same procedure and sale in cases of any delinquency for ad valorem taxes, and the County Auditor/Tax Collector i s hereby authorized to deduct reasonable administrative costs incurred in collecting any Special Taxes.
SECTION 10. All Special Tax A amounts collected to provide costs of providing the Facilities and incidental expenses shall be deposited in the Special Tax Fund of the District. All Special Tax A amounts collected to provide costs of providing the Services shall be deposited in the Government Fund.
224
All Special Tax B amounts collected shall be deposited in the Government Fund.
SECTION 11. The County Aud itor/Tax Collector is hereby directed to enter in the next County assessment roll on which taxes will become due, opposite each lot or parcel of land affected in a space marked “CFD No. 56 Special Tax A,” or by any other suitable designation, the installment of Special Tax A.
The County Auditor/Tax Collector is hereby directed to enter in the next County assessment roll on which taxes will become due, opposite each lot or parcel of land affected i n a space marked “CFD No . 56 Special Tax B,” or by any other suitable designation, the installment of Special Tax B.
SECTION 12. The County Auditor/Tax Collector shall then, at the close of the tax collection period, promptly render to the District a detailed report showing the amount and/or amounts of such special tax installments, interests, 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.
SECTION 13. The City Council hereby certifies that the levy of the Special Taxes was authorized in accordance with the provisions of the Act, and complies with the requirements of Articles XIIIA and XIIIC of the Constitution of the State of California.
The City Clerk of the City of Ontario shall certify as to the adoption of this Resolution.
PASSED, APPROVED, AND ADOPTED this 15th day of July 2025.
_____________________________________
PAUL S. LEON, MAYOR
ATTEST:
________________________________
SHEILA MAUTZ, CITY CLERK
APPROVED AS TO LEGAL FORM:
_______________________________
BEST BEST KRIEGER, LLP
225
CITY ATTORNEY
STATE OF CALIFORNIA )
COUNTY OF SAN BERNARDINO )
CITY OF ONTARIO )
I, SHEILA MAUTZ, City Clerk of the City of Ontario, California, DO HEREBY CERTIFY that foregoing Resolution No. 2025- was duly passed and adopted by the City Council of the City of Ontario at their regular meeting held July 15, 2025 by the following roll call vote, to wit:
AYES: COUNCIL MEMBERS:
NOES: COUNCIL MEMBERS:
ABSENT: COUNCIL MEMBERS:
____________________________________
SHEILA MAUTZ, CITY CLERK
(SEAL)
The foregoing is the original of Resolution No. 202 5- duly passed and adopted by the Ontario City Council at their regular meeting held July 15, 2025.
_____________________________________
SHEILA MAUTZ, CITY CLERK
(SEAL)
226
EXHIBIT “A”
CITY OF ONTARIO
COMMUNITY FACILITIES DISTRICT NO. 56
(PARKSIDE/LA AVENIDA)
SPECIAL TAX RATES
FOR FISCAL YEAR 2025-26
ANNUAL FACILITIES SPECIAL TAX A RATES
Residential
Floor Area
Land Use (Sq. Ft.)
Tax Zone 1 Developed Property:
Single Family Property <1,801 $2,758.00 per Unit
Single Family Property 1,801-1,900 $2,845.00 per Unit
Single Family Property 1,901-2,000 $2,868.00 per Unit
Single Family Property 2,001-2,100 $2,935.00 per Unit
Single Family Property 2,101-2,200 $3,066.00 per Unit
Single Family Property 2,201-2,300 $3,102.00 per Unit
Single Family Property 2,301-2,400 $3,169.00 per Unit
Single Family Property 2,401-2,500 $3,255.00 per Unit
Single Family Property >2,500 $3,349.00 per Unit
Other Residential N/A $48,482.00 per Acre
Non-Residential N/A $48,482.00 per Acre
Tax Zone 2 Developed Property:
Single Family Property <901 $2,184.00 per Unit
Single Family Property 901-1,000 $2,371.00 per Unit
Single Family Property 1,001-1,100 $2,542.00 per Unit
Single Family Property 1,101-1,200 $2,693.00 per Unit
Single Family Property 1,201-1,300 $2,924.00 per Unit
Single Family Property 1,301-1,400 $3,175.00 per Unit
Single Family Property 1,401-1,500 $3,283.00 per Unit
Single Family Property 1,501-1,600 $3,340.00 per Unit
Single Family Property 1,601-1,700 $3,436.00 per Unit
Single Family Property 1,701-1,800 $3,561.00 per Unit
Single Family Property 1,801-1,900 $3,778.00 per Unit
Single Family Property 1,901-2,000 $4,055.00 per Unit
Single Family Property >2,000 $4,192.00 per Unit
Other Residential N/A $76,571.00 per Acre
Non-Residential N/A $76,571.00 per Acre
FY 2025-26
Tax Rates A
227
ANNUAL SERVICES SPECIAL TAX B RATES
Tax Zone 3 Developed Property:
Single Family Detached Property <1,101 $2,508.00 per Unit Single Family Detached Property 1,101-1,300 $2,694.00 per Unit Single Family Detached Property 1,301-1,500 $3,301.00 per Unit Single Family Detached Property 1,501-1,700 $3,306.00 per Unit Single Family Detached Property 1,701-1,900 $3,620.00 per Unit Single Family Detached Property 1,900-2,100 $4,013.00 per Unit Single Family Detached Property >2,100 $4,357.00 per Unit Single Family Attached Property <1,301 $2,716.00 per Unit Single Family Attached Property 1,301-1,500 $2,880.00 per Unit Single Family Attached Property 1,501-1,700 $3,452.00 per Unit Single Family Attached Property 1,701-1,900 $3,554.00 per Unit Single Family Attached Property >1,900 $3,885.00 per Unit Other Residential N/A $125,970.00 per Acre
Non-Residential N/A $125,970.00 per Acre
Final Mapped Property N/A $0.00 per Acre
Final Mapped Property N/A $0.00 per Acre
Final Mapped Property N/A $0.00 per Acre
Undeveloped Property N/A $0.00 per Acre
Undeveloped Property N/A $0.00 per Acre
Undeveloped Property N/A $0.00 per Acre
Developed Property
Land Use
Residential Property:
Single Family Detached $1,371.52 per Unit
Multiple Family $1,188.58 per Unit
Gated Apartment Community $996.74 per Unit
Non-Residential Property $0.250100 per Sq. Ft.
FY 2025-26
Tax Rates B
228
RESOLUTION NO. ________
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ONTARIO,
CALIFORNIA, ACTING IN ITS CAPACITY AS THE LEGISLATIVE BODY OF CITY OF ONTARIO COMMUNITY FACILITIES DISTRICT NO. 57 (NEUHOUSE), ESTABLISHING THE ANNUAL SPECIAL TAXES FOR
FISCAL YEAR 2025-26.
WHEREAS, the City Council of the City of Ontario, California, has initiated proceedings, held a public hearing, conducted an election and received a favorable vote from the qualified electors relating to the levy of special taxes (the “Special Taxes”) in the City of Ontario Community Facilities District No. 57 (Neuhouse) (the “District”), all as authorized pursuant to the terms and provisions of the “Mello-Roos Community Facilities Act of 1982” (the “Act”), being Chapter 2.5, Part 1, Division 2, Title 5, of the California Government Code; and
WHEREAS, the City Council did, by the enactment of Ordinance No. 3191 (the “Special Tax Ordinance”) as authorized by Section 53340 of the Act, authorize the levy of the Special Taxes to pay the costs of providing the Facili ties and Services and incidental expenses (as such terms are defined in the Special Tax Ordinance), and the City Council is desirous to establish the specific rates of the Special Taxes to be collected for the specified Fiscal Year and the portion thereof to be applied to each of the costs of providing the Facilities and incidental expenses and the costs of providing the Services; and
WHEREAS, the Special Taxes consist of a “Special Tax A” (the “Special Tax A”), which were authorized to pay the costs of p roviding the Facilities and Services and incidental expenses, and a “Special Tax B” (the “Special Tax B”), which were authorized to pay the costs of providing the Services and incidental expenses.
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Ontario as follows:
SECTION 1. The above recitals are all true and correct.
SECTION 2. That the specific rates and amounts of each of Special Tax A and Special Tax B to be collected for the referenced Fiscal Year for the District is hereby determined and established as set forth in the attached referenced and incorporated Exhibit “A”.
SECTION 3. That the rates of each of Special Tax A and Special Tax B as set forth above do not exceed the respective rates previously approved by the qualified electors of the District and authorized by the Special Tax Ordinance.
SECTION 4. The City Manager i s authorized and directed to file a certified copy of this Resolution, together with a list of all parcels subject to the Special Taxes for the above specified Fiscal Year and the amount of the Special Taxes to be levied against each such parcel, with the County Auditor/Tax Collector of the County of San Bernardino 229
on or before August 10; provided, however, that such may be filed after August 10, but not later than August 21, if the City Manager obtains the prior written consent of such County Auditor/Tax Collector.
SECTION 5. The portion of Special Tax A to be collected for the referenced Fiscal Year (a) to pay the costs of providing the Facilities and incidental expenses shall be 100% of the rates and amounts of Special Tax A to be collected for such Fisc al Year as set forth in the attached Exhibit “A”, and (b) to pay the costs of providing the Services shall be 0% of the rates and amounts of Special Tax A to be collected for such Fiscal Year as set forth in the attached Exhibit “A”.
SECTION 6. The procee ds of Special Tax A collected to pay the costs of providing the Facilities and incidental expenses shall be used only to:
(a) pay debt service on all outstanding bonds or other debt (as defined in Section 53317(d) of the Act) issued by the District un der the Act and payable from Special Tax A (the “Bonds”);
(b) pay periodic costs on the Bonds, including, but not limited to, credit enhancement and rebate payments on the Bonds;
(c) pay a pro rata share of administrative expenses (including costs incurred by the District and the City in the annual levy and collection of the Special Taxes);
(d) provide any amounts required to establish or replenish any reserve fund for the Bonds; and
(e) pay directly for acquisition or construction of Facilities.
SECTION 7. The proceeds of Special Tax A collected to pay the costs of providing the Services shall be used only to pay the costs of providing such Services.
SECTION 8. The proceeds of Special Tax B collected to pay the costs of providing the Services and incidental expenses shall be used only to pay the costs of Services and a pro rata share of administrative expenses (including costs incurred by the District and the City in the annual levy and collection of the Special Taxes).
SECTION 9. The Special Taxe s shall be collected in the same manner as ordinary ad valorem property taxes are collected, and shall be subject to the same penalties and same procedure and sale in cases of any delinquency for ad valorem taxes, and the County Auditor/Tax Collector is he reby authorized to deduct reasonable administrative costs incurred in collecting any Special Taxes.
SECTION 10. All Special Tax A amounts collected to provide costs of providing the Facilities and incidental expenses shall be deposited in the Special Tax Fund of the District. All Special Tax A amounts collected to provide costs of providing the Services shall be deposited in the Government Fund.
230
All Special Tax B amounts collected shall be deposited in the Government Fund.
SECTION 11. The County Auditor /Tax Collector is hereby directed to enter in the next County assessment roll on which taxes will become due, opposite each lot or parcel of land affected in a space marked “CFD No. 57 Special Tax A,” or by any other suitable designation, the installment of Special Tax A.
The County Auditor/Tax Collector is hereby directed to enter in the next County assessment roll on which taxes will become due, opposite each lot or parcel of land affected in a space marked “CFD No. 57 Special Tax B,” or by any other sui table designation, the installment of Special Tax B.
SECTION 12. The County Auditor/Tax Collector shall then, at the close of the tax collection period, promptly render to the District a detailed report showing the amount and/or amounts of such special tax installments, interests, 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.
SECTION 13. The City Council hereby certifies that the levy of the Special Taxes was authorized in accordance with the provisions of the Act, and complies with the requirements of Articles XIIIA and XIIIC of the Constitution of the State of California.
The City Clerk of the City of Ontario shall certify as to the adoption of this Resolution.
PASSED, APPROVED, AND ADOPTED this 15th day of July 2025.
_____________________________________
PAUL S. LEON, MAYOR
ATTEST:
________________________________
SHEILA MAUTZ, CITY CLERK
APPROVED AS TO LEGAL FORM:
_______________________________
BEST BEST KRIEGER, LLP
231
CITY ATTORNEY
STATE OF CALIFORNIA )
COUNTY OF SAN BERNARDINO )
CITY OF ONTARIO )
I, SHEILA MAUTZ, City Clerk of the City of Ontario, California, DO HEREBY CERTIFY that foregoing Resolution No. 2025- was duly passed and adopted by the City Council of the City of Ontario at their regular meeting held July 15, 2025 by the following roll call vote, to wit:
AYES: COUNCIL MEMBERS:
NOES: COUNCIL MEMBERS:
ABSENT: COUNCIL MEMBERS:
____________________________________
SHEILA MAUTZ, CITY CLERK
(SEAL)
The foregoing is the original of Resolution No. 202 5- duly passed and adopted by the Ontario City Council at their regular meeting held July 15, 2025.
_____________________________________
SHEILA MAUTZ, CITY CLERK
(SEAL)
232
EXHIBIT “A”
CITY OF ONTARIO
COMMUNITY FACILITIES DISTRICT NO. 57
(NEUHOUSE)
SPECIAL TAX RATES
FOR FISCAL YEAR 2025-26
ANNUAL FACILITIES SPECIAL TAX A RATES
Residential
Floor Area
Land Use (Sq. Ft.)
Developed Property:
Single Family Detached Property <1,701 $3,323.00 per Unit Single Family Detached Property 1,701-1,900 $3,505.00 per Unit Single Family Detached Property 1,901-2,100 $3,670.00 per Unit Single Family Detached Property 2,101-2,300 $3,887.00 per Unit Single Family Detached Property >2,300 $4,043.00 per Unit Single Family Attached Property <801 $1,675.00 per Unit Single Family Attached Property 801-1,000 $1,744.00 per Unit Single Family Attached Property 1,001-1,200 $2,227.00 per Unit Single Family Attached Property 1,201-1,400 $2,567.00 per Unit Single Family Attached Property 1,401-1,600 $2,847.00 per Unit Single Family Attached Property 1,601-1,800 $3,049.00 per Unit Single Family Attached Property >1,800 $3,313.00 per Unit Other Residential Property N/A $64,314.00 per Acre
Non-Residential Property N/A $64,314.00 per Acre
Final Mapped Property N/A $0.00 per Acre
Undeveloped Property N/A $0.00 per Acre
Tax Rates A
FY 2025-26
233
ANNUAL SERVICES SPECIAL TAX B RATES
Developed Property
Land Use
Residential Property:
Single Family $1,371.52 per Unit
Multiple Family $1,188.58 per Unit
Gated Apartment Community $996.76 per Unit
Non-Residential Property $0.250100 per Sq. Ft.
Tax Rates B
FY 2025-26
234
RESOLUTION NO. ________
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ONTARIO,
CALIFORNIA, ACTING IN ITS CAPACITY AS THE LEGISLATIVE BODY OF CITY OF ONTARIO COMMUNITY FACILITIES DISTRICT NO. 58 (COLONY COMMERCE CENTER EAST SERVICES), ESTABLISHING
THE ANNUAL SPECIAL TAX FOR FISCAL YEAR 2025-26.
WHEREAS, the City Council of the City of Ontario, California, 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 the C ity of Ontario Community Facilities District No. 58 (Colony Commerce Center East Services) (the “District”), all as authorized pursuant to the terms and provisions of the "Mello -Roos Community Facilities Act of 1982" (the “Act”), being Chapter 2.5, Part 1, Division 2, Title 5, of the Government Code of the State of California; and
WHEREAS, the City Council, acting as the legislative body of the District, adopted Ordinance No. 3165 (the "Special Tax Ordinance") as authorized by Section 53340 of the Government Code of the State of California, to authorize the levy of a special tax to pay for costs and expenses related to the District, and this legislative body is desirous to establish the specific rates of the special tax to be collected for the specified Fiscal Year.
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Ontario as follows:
SECTION 1. The above recitals are all true and correct.
SECTION 2. That the specific rates and amount of the special tax to be collected to pay for the cost s and expenses (as defined in Section 5 below) for the referenced Fiscal Year for the District is hereby determined and established as set forth in the attached referenced and incorporated Exhibit "A".
SECTION 3. That the rates as set forth above does no t exceed the amount authorized by the Special Tax Ordinance of this legislative body, and is not in excess of that as previously approved by the qualified electors of the District.
SECTION 4. The City Manager is authorized and directed to file a certified copy of this Resolution, together with a list of all parcels subject to the special tax for the above specified Fiscal Year and the amount of the special tax to be levied against each such parcel, with the County Auditor/Tax Collector of the County of San Bernardino on or before August 10; provided, however, that such may be filed after August 10, but not later than August 21, if the City Manager obtains the prior written consent of such County Auditor/Tax Collector.
SECTION 5. That the proceeds of the special tax shall be used only to pay the following costs and expenses:
235
(a) Costs of those services authorized to be financed by the District;
(b) Costs incurred by the District and the City in the annual levy and collection of the special taxes;
(c) Administrative costs of the District; and
(d) Any incidental expenses authorized to be financed by the District.
SECTION 6. The special tax shall be collected in the same manner as ordinary ad valorem property taxes are collected, and shall be subject to the same penalties and same procedure and sale in cases of any delinquency for ad valorem taxes, and the County Auditor/Tax Collector is hereby authorized to deduct reasonable administrative costs incurred in collecting any said special tax.
SECTION 7. All monies above collected shall be paid into the Community Facilities District No. 58 Fund.
SECTION 8. The County Auditor/Tax Collector is hereby directed to enter in the next County assessment roll on which taxes will become due, opposite each lot or parcel of land affected in a space marked "CFD No. 58 Special Tax," or by any other suitable designation, the installment of the special tax.
SECTION 9. The County Auditor/Tax Collector shall then, at the close of the tax collection period, promptly render to the District a detailed report showing the amount and/or amounts of such special tax installments, interests, 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.
SECTION 10. This legislative body hereby certifies that the levy of the special tax was authorized in accordance with the provisions of the Act, and complies with the requirements of Articles XIIIA and XIIIC of the Constitution of the State of California.
The City Clerk of the City of Ontario shall certify as to the adoption of this Resolution.
PASSED, APPROVED, AND ADOPTED this 15th day of July 2025.
_____________________________________
PAUL S. LEON, MAYOR
236
ATTEST:
________________________________
SHEILA MAUTZ, CITY CLERK
APPROVED AS TO LEGAL FORM:
_______________________________
BEST BEST & KRIEGER, LLP
CITY ATTORNEY
237
STATE OF CALIFORNIA )
COUNTY OF SAN BERNARDINO )
CITY OF ONTARIO )
I, SHEILA MAUTZ, City Clerk of the City of Ontario, DO HEREBY CERTIFY that foregoing Resolution No. 2025- was duly passed and adopted by the City Council of the City of Ontario at their regular meeting held July 15, 2025 by the following roll call vote, to wit:
AYES: COUNCIL MEMBERS:
NOES: COUNCIL MEMBERS:
ABSENT: COUNCIL MEMBERS:
____________________________________
SHEILA MAUTZ, CITY CLERK
(SEAL)
The foregoing is the original of Resolution No. 2025- duly passed and adopted by the Ontario City Council at their regular meeting held July 15, 2025.
_____________________________________
SHEILA MAUTZ, CITY CLERK
(SEAL)
238
EXHIBIT "A"
CITY OF ONTARIO
COMMUNITY FACILITIES DISTRICT NO. 58
(COLONY COMMERCE CENTER EAST SERVICES)
SPECIAL TAX RATES
FOR FISCAL YEAR 2025-26
Land Use
Residential Property:
Single Family Detached $1,370.88 per Unit
Multiple Family $1,188.78 per Unit
Gated Community Attached $996.52 per Unit
Non-Residential Property $0.250105 per Sq. Ft.
FY 2025-26
Tax Rates
239
RESOLUTION NO. ________
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ONTARIO,
CALIFORNIA, ACTING IN ITS CAPACITY AS THE LEGISLATIVE BODY OF CITY OF ONTARIO COMMUNITY FACILITIES DISTRICT NO. 5 9 (GATEWAY SERVICES ), ESTABLISHING THE ANNUAL SPECIAL TAX FOR FISCAL YEAR 2025-26.
WHEREAS, the City Council of the City of Ontario, California, 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 the City of Ontario Community Facilities District No. 59 (Gateway Services) (the “District”), all as authorized pursuant to the terms and provisions of the "Mello-Roos Community Facilities Act of 1982" (the “Act”), being Chapter 2.5, Part 1, Division 2, Title 5, of the Government Code of the State of California; and
WHEREAS, the City Council, acting as the legislative body of the District, adopted Ordinance No. 3181 (the "Special Tax Ordinance") as authorized by Section 53340 of the Government Code of the State of California, to authorize the levy of a special tax to pay for costs and expenses related to the District, and this legislative body is desirous to establish the specific rates of the special tax to be collected for the specified Fiscal Year.
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Ontario as follows:
SECTION 1. The above recitals are all true and correct.
SECTION 2. That the specific rates and amount of the special tax to be collected to pay for the costs and expenses (as defined in Section 5 below) for the referenced Fiscal Year for the District is hereby determined and established as set forth in the attached referenced and incorporated Exhibit "A".
SECTION 3. That the rates as set forth above does not exceed the amount authorized by the Special Tax Ordinance of this legislative body, and is not in excess of that as previously approved by the qualified electors of the District.
SECTION 4. The City Manager is authorized and di rected to file a certified copy of this Resolution, together with a list of all parcels subject to the special tax for the above specified Fiscal Year and the amount of the special tax to be levied against each such parcel, with the County Auditor/Tax Collector of the County of San Bernardino on or before August 10; provided, however, that such may be filed after August 10, but not later than August 21, if the City Manager obtains the prior written consent of such County Auditor/Tax Collector.
SECTION 5. That the proceeds of the special tax shall be used only to pay the following costs and expenses:
240
(a) Costs of those services authorized to be financed by the District;
(b) Costs incurred by the District and the City in the annual levy and collection of the special taxes;
(c) Administrative costs of the District; and
(d) Any incidental expenses authorized to be financed by the District.
SECTION 6. The special tax shall be collected in the same manner as ordinary ad valorem property taxes are collected, and shall be subject to the same penalties and same procedure and sale in cases of any delinquency for ad valorem taxes, and the County Auditor/Tax Collector is hereby authorized to deduct reasonable administrative costs incurred in collecting any said special tax.
SECTION 7. All monies above collected shall be paid into the Community Facilities District No. 59 Fund.
SECTION 8. The County Auditor/Tax Collector is hereby directed to enter in the next County assessment roll on which taxes will become due, opposite each lot or parcel of land affected in a space marked "CFD No. 5 9 Special Tax," or by any other suitable designation, the installment of the special tax.
SECTION 9. The County Auditor/Tax Collector shall then, at the close of the tax collection period, promptly render to the District a detailed report showing the amount and/or amounts of such special tax installments, interests, 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.
SECTION 10. This legislative body hereby certifies that the levy of the special tax was authorized in accordance with the provisions of the Act, and complies with the requirements of Articles XIIIA and XIIIC of the Constitution of the State of California.
The City Clerk of the City of Ontario shall certify as to the adoption of this Resolution.
PASSED, APPROVED, AND ADOPTED this 15th day of July 2025.
_____________________________________
PAUL S. LEON, MAYOR
241
ATTEST:
________________________________
SHEILA MAUTZ, CITY CLERK
APPROVED AS TO LEGAL FORM:
_______________________________
BEST BEST & KRIEGER, LLP
CITY ATTORNEY
242
STATE OF CALIFORNIA )
COUNTY OF SAN BERNARDINO )
CITY OF ONTARIO )
I, SHEILA MAUTZ, City Clerk of the City of Ontario, DO HEREBY CERTIFY that foregoing Resolution No. 2025- was duly passed and adopted by the City Council of the City of Ontario at their regular meeting held July 15, 2025 by the following roll call vote, to wit:
AYES: COUNCIL MEMBERS:
NOES: COUNCIL MEMBERS:
ABSENT: COUNCIL MEMBERS:
____________________________________
SHEILA MAUTZ, CITY CLERK
(SEAL)
The foregoing is the original of Resolution No. 2025- duly passed and adopted by the Ontario City Council at their regular meeting held July 15, 2025.
_____________________________________
SHEILA MAUTZ, CITY CLERK
(SEAL)
243
EXHIBIT "A"
CITY OF ONTARIO
COMMUNITY FACILITIES DISTRICT NO. 59
(GATEWAY SERVICES)
SPECIAL TAX RATES
FOR FISCAL YEAR 2025-26
Land Use
Residential Property:
Single Family Detached $1,371.52 per Unit
Multiple Family $1,188.90 per Unit
Gated Community Attached $996.52 per Unit
Non-Residential Property $0.255500 per Sq. Ft.
FY 2025-26
Tax Rates
244
RESOLUTION NO. ________
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ONTARIO,
CALIFORNIA, ACTING IN ITS CAPACITY AS THE LEGISLATIVE BODY OF CITY OF ONTARIO COMMUNITY FACILITIES DISTRICT NO. 60 (ONTARIO RANCH BUSINESS PARK SERVICES), ESTABLISHING THE ANNUAL SPECIAL TAX FOR FISCAL YEAR 2025-26.
WHEREAS, the City Council of the City of Ontario, California, has initiated proceedings, held a public hearing, conducted an election and received a favorable vote from the qualified electors relating to the lev y of a special tax in the City of Ontario Community Facilities District No. 60 (Ontario Ranch Business Park Services) (the “District”), all as authorized pursuant to the terms and provisions of the "Mello -Roos Community Facilities Act of 1982" (the “Act”), being Chapter 2.5, Part 1, Division 2, Title 5, of the Government Code of the State of California; and
WHEREAS, the City Council, acting as the legislative body of the District, adopted Ordinance No. 3189 (the "Special Tax Ordinance") as authorized by Section 53340 of the Government Code of the State of California, to authorize the levy of a special tax to pay for costs and expenses related to the District, and this legislative body is desirous to establish the specific rates of the special tax to be collected for the specified Fiscal Year.
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Ontario as follows:
SECTION 1. The above recitals are all true and correct.
SECTION 2. That the specific rates and amount of the special tax to be collected to pay for the costs and expenses (as defined in Section 5 below) for the referenced Fiscal Year for the District is hereby determined and established as set forth in the attached referenced and incorporated Exhibit "A".
SECTION 3. That the rates as set forth above does not exceed the amount authorized by the Special Tax Ordinance of this legislative body, and is not in excess of that as previously approved by the qualified electors of the District.
SECTION 4. The City Manager is authorized and directed to file a certified copy of this Resolution, together with a list of all parcels subject to the special tax for the above specified Fiscal Year and the amount of the special tax to be levied against each such parcel, with the County Auditor/Tax Collector of the County of San Bernardino on or before August 10; provided, however, that such may be filed after August 10, but not later than August 21, if the City Manager obtains the prior written consent of such County Auditor/Tax Collector.
SECTION 5. That the proceeds of the special tax shall be used only to pay the following costs and expenses:
245
(a) Costs of those services authorized to be financed by the District;
(b) Costs incurred by the District and the City in the annual levy and collection of the special taxes;
(c) Administrative costs of the District; and
(d) Any incidental expenses authorized to be financed by the District.
SECTION 6. The special tax shall be collected in the same manner as ordinary ad valorem property taxes are collected, and shall be subject to the same penalties and same procedure and sale in cases of any delinquency for ad valorem taxes, and the County Auditor/Tax Collector is hereby author ized to deduct reasonable administrative costs incurred in collecting any said special tax.
SECTION 7. All monies above collected shall be paid into the Community Facilities District No. 60 Fund.
SECTION 8. The County Auditor/Tax Collector is hereby dire cted to enter in the next County assessment roll on which taxes will become due, opposite each lot or parcel of land affected in a space marked "CFD No. 60 Special Tax," or by any other suitable designation, the installment of the special tax.
SECTION 9. The County Auditor/Tax Collector shall then, at the close of the tax collection period, promptly render to the District a detailed report showing the amount and/or amounts of such special tax installments, interests, 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.
SECTION 10. This legislative body hereby certifies that the levy of the special tax was authorized in accordance wi th the provisions of the Act, and complies with the requirements of Articles XIIIA and XIIIC of the Constitution of the State of California.
The City Clerk of the City of Ontario shall certify as to the adoption of this Resolution.
PASSED, APPROVED, AND ADOPTED this 15th day of July 2025.
_____________________________________
PAUL S. LEON, MAYOR
246
ATTEST:
________________________________
SHEILA MAUTZ, CITY CLERK
APPROVED AS TO LEGAL FORM:
_______________________________
BEST BEST & KRIEGER, LLP
CITY ATTORNEY
247
STATE OF CALIFORNIA )
COUNTY OF SAN BERNARDINO )
CITY OF ONTARIO )
I, SHEILA MAUTZ, City Clerk of the City of Ontario, DO HEREBY CERTIFY that foregoing Resolution No. 2025- was duly passed and adopted by the City Council of the City of Ontario at their regular meeting held July 15, 2025 by the following roll call vote, to wit:
AYES: COUNCIL MEMBERS:
NOES: COUNCIL MEMBERS:
ABSENT: COUNCIL MEMBERS:
____________________________________
SHEILA MAUTZ, CITY CLERK
(SEAL)
The foregoing is the original of Resolution No. 2025- duly passed and adopted by the Ontario City Council at their regular meeting held July 15, 2025.
_____________________________________
SHEILA MAUTZ, CITY CLERK
(SEAL)
248
EXHIBIT "A"
CITY OF ONTARIO
COMMUNITY FACILITIES DISTRICT NO. 60
(ONTARIO RANCH BUSINESS PARK SERVICES)
SPECIAL TAX RATES
FOR FISCAL YEAR 2025-26
Land Use
Residential Property:
Single Family Detached $1,342.48 per Unit
Multiple Family $1,163.74 per Unit
Gated Community Attached $975.40 per Unit
Non-Residential Property $0.250105 per Sq. Ft.
FY 2025-26
Tax Rates
249
RESOLUTION NO. ________
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ONTARIO,
CALIFORNIA, ACTING IN ITS CAPACITY AS THE LEGISLATIVE BODY OF CITY OF ONTARIO COMMUNITY FACILITIES DISTRICT NO. 61 (MERRILL COMMERCE CENTER SERVICES ), ESTABLISHING THE
ANNUAL SPECIAL TAX FOR FISCAL YEAR 2025-26.
WHEREAS, the City Council of the City of Ontario, California, 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 the City of Ontario Community Facilities District No. 61 (Merrill Commerce Center Services) (the “District”), all as authorized pursuant to the terms and provisions of the "Mello -Roos Community Facilities Act of 19 82" (the “Act”), being Chapter 2.5, Part 1, Division 2, Title 5, of the Government Code of the State of California; and
WHEREAS, the City Council, acting as the legislative body of the District, adopted Ordinance No. 3252 (the "Special Tax Ordinance") as authorized by Section 53340 of the Government Code of the State of California, to authorize the levy of a special tax to pay for costs and expenses related to the District, and this legislative body is desirous to establish the specific rates of the special tax to be collected for the specified Fiscal Year.
NOW, THEREFORE, IT IS HEREBY RESOLVED AS FOLLOWS:
SECTION 1. The above recitals are all true and correct.
SECTION 2. That the specific rates and amount of the special tax to be collected to pay for th e costs and expenses (as defined in Section 5 below) for the referenced Fiscal Year for the District is hereby determined and established as set forth in the attached referenced and incorporated Exhibit "A".
SECTION 3. That the rates as set forth above d oes not exceed the amount authorized by the Special Tax Ordinance of this legislative body, and is not in excess of that as previously approved by the qualified electors of the District.
SECTION 4. The City Manager is authorized and directed to file a certified copy of this Resolution, together with a list of all parcels subject to the special tax for the above specified Fiscal Year and the amount of the special tax to be levied against each such parcel, with the County Auditor/Tax Collector of the County of San Bernardino on or before August 10; provided, however, that such may be filed after August 10, but not later than August 21, if the City Manager obtains the prior written consent of such County Auditor/Tax Collector.
SECTION 5. That the proceeds of the special tax shall be used only to pay the following costs and expenses:
(a) Costs of those services authorized to be financed by the District; 250
(b) Costs incurred by the District and the City in the annual levy and collection of the special taxes;
(c) Administrative costs of the District; and
(d) Any incidental expenses authorized to be financed by the District.
SECTION 6. The special tax shall be collected in the same manner as ordinary ad valorem property taxes are collected, and shall be subje ct to the same penalties and same procedure and sale in cases of any delinquency for ad valorem taxes, and the County Auditor/Tax Collector is hereby authorized to deduct reasonable administrative costs incurred in collecting any said special tax.
SECTION 7. All monies above collected shall be paid into the Community Facilities District No. 61 Fund.
SECTION 8. The County Auditor/Tax Collector is hereby directed to enter in the next County assessment roll on which taxes will become due, opposite each lot o r parcel of land affected in a space marked "CFD No. 61 Special Tax," or by any other suitable designation, the installment of the special tax.
SECTION 9. The County Auditor/Tax Collector shall then, at the close of the tax collection period, promptly render to the District a detailed report showing the amount and/or amounts of such special tax installments, interests, 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.
SECTION 10. This legislative body hereby certifies that the levy of the special tax was authorized in accordance with the provisions of the Act, and complies with the requirements of Articles XIIIA and XIIIC of the Constitution of the State of California.
The City Clerk of the City of Ontario shall certify as to the adoption of this Resolution.
PASSED, APPROVED, AND ADOPTED this 15th day of July 2025.
_____________________________________
PAUL S. LEON, MAYOR
251
ATTEST:
________________________________
SHEILA MAUTZ, CITY CLERK
APPROVED AS TO LEGAL FORM:
_______________________________
BEST BEST & KRIEGER, LLP
CITY ATTORNEY
252
STATE OF CALIFORNIA )
COUNTY OF SAN BERNARDINO )
CITY OF ONTARIO )
I, SHEILA MAUTZ, City Clerk of the City of Ontario, DO HEREBY CERTIFY that foregoing Resolution No. 2025- was duly passed and adopted by the City Council of the City of Ontario at their regular meeting held July 15, 2025 by the following roll call vote, to wit:
AYES: COUNCIL MEMBERS:
NOES: COUNCIL MEMBERS:
ABSENT: COUNCIL MEMBERS:
____________________________________
SHEILA MAUTZ, CITY CLERK
(SEAL)
The foregoing is the original of Resolution No. 2025- duly passed and adopted by the Ontario City Council at their regular meeting held July 15, 2025.
_____________________________________
SHEILA MAUTZ, CITY CLERK
(SEAL)
253
EXHIBIT "A"
CITY OF ONTARIO
COMMUNITY FACILITIES DISTRICT NO. 61
(MERRILL COMMERCE CENTER SERVICES)
SPECIAL TAX RATES
FOR FISCAL YEAR 2025-26
Land Use
Residential Property:
Single Family Detached $1,371.52 per Unit
Multiple Family $1,188.58 per Unit
Gated Community Attached $996.76 per Unit
Non-Residential Property $0.250105 per Sq. Ft.
FY 2025-26
Tax Rates
254
RESOLUTION NO. ________
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ONTARIO,
CALIFORNIA, ACTING IN ITS CAPACITY AS THE LEGISLATIVE BODY OF CITY OF ONTARIO COMMUNITY FACILITIES DISTRICT NO. 62 (ONTARIO COMMERCE CENTER SERVICES ), ESTABLISHING THE
ANNUAL SPECIAL TAX FOR FISCAL YEAR 2025-26.
WHEREAS, the City Council of the City of Ontario, California, 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 the City of Ontario Community Facilities District No. 62 (Ontario Commerce Center Services) (the “District”), all as authorized pursuant to the terms and provisions of the "Mello -Roos Community Facilities Act of 19 82" (the “Act”), being Chapter 2.5, Part 1, Division 2, Title 5, of the Government Code of the State of California; and
WHEREAS, the City Council, acting as the legislative body of the District, adopted Ordinance No. 3192 (the "Special Tax Ordinance") as authorized by Section 53340 of the Government Code of the State of California, to authorize the levy of a special tax to pay for costs and expenses related to the District, and this legislative body is desirous to establish the specific rates of the special tax to be collected for the specified Fiscal Year.
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Ontario as follows:
SECTION 1. The above recitals are all true and correct.
SECTION 2. That the specific rates and amount of the special tax to be collected to pay for the costs and expenses (as defined in Section 5 below) for the referenced Fiscal Year for the District is hereby determined and established as set forth in the attached referenced and incorporated Exhibit "A".
SECTION 3. That the rates as set forth above does not exceed the amount authorized by the Special Tax Ordinance of this legislative body, and is not in excess of that as previously approved by the qualified electors of the District.
SECTION 4. The City Manager is authorized and directed to file a certified copy of this Resolution, together with a list of all parcels subject to the special tax for the above specified Fiscal Year and the amount of the special tax to be le vied against each such parcel, with the County Auditor/Tax Collector of the County of San Bernardino on or before August 10; provided, however, that such may be filed after August 10, but not later than August 21, if the City Manager obtains the prior writ ten consent of such County Auditor/Tax Collector.
SECTION 5. That the proceeds of the special tax shall be used only to pay the following costs and expenses:
255
(a) Costs of those services authorized to be financed by the District;
(b) Costs incurred by the District and the City in the annual levy and collection of the special taxes;
(c) Administrative costs of the District; and
(d) Any incidental expenses authorized to be financed by the District.
SECTION 6. The special tax shall be collected in the same manner as ordinary ad valorem property taxes are collected, and shall be subject to the same penalties and same procedure and sale in cases of any delinquency for ad valorem taxes, and the County Auditor/Tax Collector is hereby author ized to deduct reasonable administrative costs incurred in collecting any said special tax.
SECTION 7. All monies above collected shall be paid into the Community Facilities District No. 62 Fund.
SECTION 8. The County Auditor/Tax Collector is hereby dire cted to enter in the next County assessment roll on which taxes will become due, opposite each lot or parcel of land affected in a space marked "CFD No. 62 Special Tax," or by any other suitable designation, the installment of the special tax.
SECTION 9. The County Auditor/Tax Collector shall then, at the close of the tax collection period, promptly render to the District a detailed report showing the amount and/or amounts of such special tax installments, interests, 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.
SECTION 10. This legislative body hereby certifies that the levy of the special tax was authorized in accordance wi th the provisions of the Act, and complies with the requirements of Articles XIIIA and XIIIC of the Constitution of the State of California.
The City Clerk of the City of Ontario shall certify as to the adoption of this Resolution.
PASSED, APPROVED, AND ADOPTED this 15th day of July 2025.
_____________________________________
PAUL S. LEON, MAYOR
256
ATTEST:
________________________________
SHEILA MAUTZ, CITY CLERK
APPROVED AS TO LEGAL FORM:
_______________________________
BEST BEST & KRIEGER, LLP
CITY ATTORNEY
257
STATE OF CALIFORNIA )
COUNTY OF SAN BERNARDINO )
CITY OF ONTARIO )
I, SHEILA MAUTZ, City Clerk of the City of Ontario, DO HEREBY CERTIFY that foregoing Resolution No. 2025- was duly passed and adopted by the City Council of the City of Ontario at their regular meeting held July 15, 2025 by the following roll call vote, to wit:
AYES: COUNCIL MEMBERS:
NOES: COUNCIL MEMBERS:
ABSENT: COUNCIL MEMBERS:
____________________________________
SHEILA MAUTZ, CITY CLERK
(SEAL)
The foregoing is the original of Resolution No. 2025- duly passed and adopted by the Ontario City Council at their regular meeting held July 15, 2025.
_____________________________________
SHEILA MAUTZ, CITY CLERK
(SEAL)
258
EXHIBIT "A"
CITY OF ONTARIO
COMMUNITY FACILITIES DISTRICT NO. 62
(ONTARIO COMMERCE CENTER SERVICES)
SPECIAL TAX RATES
FOR FISCAL YEAR 2025-26
Land Use
Residential Property:
Single Family Detached $1,371.52 per Unit
Multiple Family $1,188.58 per Unit
Gated Community Attached $996.74 per Unit
Non-Residential Property $0.250105 per Sq. Ft.
FY 2025-26
Tax Rates
259
RESOLUTION NO. ________
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ONTARIO,
CALIFORNIA, ACTING IN ITS CAPACITY AS THE LEGISLATIVE BODY OF CITY OF ONTARIO COMMUNITY FACILITIES DISTRICT NO. 64 (SUNSET RANCH), ESTABLISHING THE ANNUAL SPECIAL TAXES FOR FISCAL YEAR 2025-26.
WHEREAS, the City Council of the City of Ontario, California, has initiated dproceedings, held a public hearing, conducted an election and received a favorable vote from the qualified electors relating to the levy of special taxes (the “Special Taxes”) in the City of Ontario Community Facilities District No. 64 (Sunset Ranch) (the “District”), all as authorized pursuant to the terms and provisions of the “Mello-Roos Community Facilities Act of 1982” (the “Act”), being Chapter 2.5, Part 1, Division 2, Title 5, of the California Government Code; and
WHEREAS, the City Council did, by the enactment of Ordinance No. 3247 (the “Special Tax Ordinance”) as authorized by Section 53340 of the Act, authorize the levy of the Special Taxes to pay the costs of providing the Facilities and Services and incidental expenses (as such terms are defined in the Special Tax Ordinance), and the City Council is desirous to establish the specific rates of the Special Taxes to be collected for the specified Fiscal Year and the portion thereof to be applied to each of the costs of providing the Facilities and incidental expenses and the costs of providing the Services; and
WHEREAS, the Special Taxes consist of a “Special Tax A” (the “Special Tax A”), which were authorized to pay the costs of providing the Facilities and Services and incidental expenses, and a “Special Tax B” (the “Special Tax B”), which were authorized to pay the costs of providing the Services and incidental expenses.
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Ontario as follows:
SECTION 1. The above recitals are all true and correct.
SECTION 2. That the specific rates and amounts of each of Special Tax A and Special Tax B to be collected for the referenced Fiscal Year for the District is hereby determined and established as set forth in the attached referenced and incorporated Exhibit “A”.
SECTION 3. That the rates of each of Special Tax A and Special Tax B as set forth above do not exceed the respective rates previously approved by the qualified electors of the District and authorized by the Special Tax Ordinance.
SECTION 4. The City Manager is auth orized and directed to file a certified copy of this Resolution, together with a list of all parcels subject to the Special Taxes for the above specified Fiscal Year and the amount of the Special Taxes to be levied against each such parcel, with the County Auditor/Tax Collector of the County of San Bernardino on or before August 10; provided, however, that such may be filed after August 10, but 260
not later than August 21, if the City Manager obtains the prior written consent of such County Auditor/Tax Collector.
SECTION 5. The portion of Special Tax A to be collected for the referenced Fiscal Year (a) to pay the costs of providing the Facilities and incidental expenses shall be 100% of the rates and amounts of Special Tax A to be collected for such Fiscal Yea r as set forth in the attached Exhibit “A”, and (b) to pay the costs of providing the Services shall be 0% of the rates and amounts of Special Tax A to be collected for such Fiscal Year as set forth in the attached Exhibit “A”.
SECTION 6. The proceeds of Special Tax A collected to pay the costs of providing the Facilities and incidental expenses shall be used only to:
(a) pay debt service on all outstanding bonds or other debt (as defined in Section 53317(d) of the Act) issued by the District under th e Act and payable from Special Tax A (the “Bonds”);
(b) pay periodic costs on the Bonds, including, but not limited to, credit enhancement and rebate payments on the Bonds;
(c) pay a pro rata share of administrative expenses (including costs incurred by the District and the City in the annual levy and collection of the Special Taxes);
(d) provide any amounts required to establish or replenish any reserve fund for the Bonds; and
(e) pay directly for acquisition or construction of Facilities.
SECTION 7. The proceeds of Special Tax A collected to pay the costs of providing the Services shall be used only to pay the costs of providing such Services.
SECTION 8. The proceeds of Special Tax B collected to pay the costs of providing the Services and inciden tal expenses shall be used only to pay the costs of Services and a pro rata share of administrative expenses (including costs incurred by the District and the City in the annual levy and collection of the Special Taxes).
SECTION 9. The Special Taxes shall be collected in the same manner as ordinary ad valorem property taxes are collected, and shall be subject to the same penalties and same procedure and sale in cases of any delinquency for ad valorem taxes, and the County Auditor/Tax Collector is hereby au thorized to deduct reasonable administrative costs incurred in collecting any Special Taxes.
SECTION 10. All Special Tax A amounts collected to provide costs of providing the Facilities and incidental expenses shall be deposited in the Special Tax Fund of the District. All Special Tax A amounts collected to provide costs of providing the Services shall be deposited in the Government Fund.
All Special Tax B amounts collected shall be deposited in the Government Fund. 261
SECTION 11. The County Auditor/Tax Collector is hereby directed to enter in the next County assessment roll on which taxes will become due, opposite each lot or parcel of land affected in a space marked “CFD No. 64 Special Tax A,” or by any other suitable designation, the installment of Special Tax A.
The County Auditor/Tax Collector is hereby directed to enter in the next County assessment roll on which taxes will become due, opposite each lot or parcel of land affected in a space marked “CFD No. 64 Special Tax B,” o r by any other suitable designation, the installment of Special Tax B.
SECTION 12. The County Auditor/Tax Collector shall then, at the close of the tax collection period, promptly render to the District a detailed report showing the amount and/or amounts of such special tax installments, interests, 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.
SECTION 13. The City Council her eby certifies that the levy of the Special Taxes was authorized in accordance with the provisions of the Act, and complies with the requirements of Articles XIIIA and XIIIC of the Constitution of the State of California.
The City Clerk of the City of Onta rio shall certify as to the adoption of this Resolution.
PASSED, APPROVED, AND ADOPTED this 15th day of July 2025.
_____________________________________
PAUL S. LEON, MAYOR
ATTEST:
________________________________
SHEILA MAUTZ, CITY CLERK
APPROVED AS TO LEGAL FORM:
_______________________________
BEST BEST KRIEGER, LLP
CITY ATTORNEY
262
STATE OF CALIFORNIA )
COUNTY OF SAN BERNARDINO )
CITY OF ONTARIO )
I, SHEILA MAUTZ, City Clerk of the City of Ontario, California, DO HEREBY CERTIFY that foregoing Resolution No. 2025- was duly passed and adopted by the City Council of the City of Ontario at their regular meeting held July 15, 2025 by the following roll call vote, to wit:
AYES: COUNCIL MEMBERS:
NOES: COUNCIL MEMBERS:
ABSENT: COUNCIL MEMBERS:
____________________________________
SHEILA MAUTZ, CITY CLERK
(SEAL)
The foregoing is the original of Resolution No. 20 25- duly passed and adopted by the Ontario City Council at their regular meeting held July 15, 2025.
_____________________________________
SHEILA MAUTZ, CITY CLERK
(SEAL)
263
EXHIBIT “A”
CITY OF ONTARIO
COMMUNITY FACILITIES DISTRICT NO. 64
(SUNSET RANCH)
SPECIAL TAX RATES
FOR FISCAL YEAR 2025-26
ANNUAL FACILITIES SPECIAL TAX A RATE
Residential
Floor Area
Land Use (Sq. Ft.)
Tax Zone 1 Developed Property:
Single Family Property <1,101 $3,179.00 per Unit
Single Family Property 1,101-1,300 $3,338.00 per Unit
Single Family Property 1,301-1,500 $3,539.00 per Unit
Single Family Property 1,501-1,700 $3,872.00 per Unit
Single Family Property 1,701-1,900 $4,288.00 per Unit
Single Family Property 1,901-2,100 $4,493.00 per Unit
Single Family Property 2,101-2,300 $5,131.00 per Unit
Single Family Property 2,301-2,500 $5,148.00 per Unit
Single Family Property 2,501-2,700 $5,179.00 per Unit
Single Family Property 2,701-2,900 $5,224.00 per Unit
Single Family Property >2,900 $5,243.00 per Unit
Other Residential N/A $75,682.00 per Acre
Non-Residential N/A $75,682.00 per Acre
Tax Zone 2 Developed Property:
Single Family Property <2,301 $4,345.00 per Unit
Single Family Property 2,301-2,500 $4,362.00 per Unit
Single Family Property 2,501-2,700 $4,393.00 per Unit
Single Family Property 2,701-2,900 $4,438.00 per Unit
Single Family Property >2,900 $4,457.00 per Unit
Other Residential N/A $44,309.00 per Acre
Non-Residential N/A $44,309.00 per Acre
Tax Zone 1 Final Mapped Property N/A $0.00 per Acre
Tax Zone 2 Final Mapped Property N/A $0.00 per Acre
Tax Zone 1 Undeveloped Property N/A $0.00 per Acre
Tax Zone 2 Undeveloped Property N/A $0.00 per Acre
Tax Rates A
FY 2025-26
264
ANNUAL SERVICES SPECIAL TAX B RATES
Developed Property
Land Use
Residential Property:
Single Family Detached $1,371.52 per Unit
Multiple Family $1,188.88 per Unit
Gated Community Attached $996.92 per Unit
Non-Residential Property $0.253648 per Sq. Ft.
Tax Rates B
FY 2025-26
265
RESOLUTION NO. ________
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ONTARIO,
CALIFORNIA, ACTING IN ITS CAPACITY AS THE LEGISLATIVE BODY OF CITY OF ONTARIO COMMUNITY FACILITIES DISTRICT NO. 65 (FALLONCREST), ESTABLISHING THE ANNUAL SPECIAL TAXES FOR FISCAL YEAR 2025-26.
WHEREAS, the City Council of the City of Ontario, California, has initiated proceedings, held a public hearing, conducted an election and received a favorable vote from the qualified electors relating to the levy of special taxes (the “Special Taxes”) in the City of Ontario Community Facilities District No. 65 (Falloncrest) (the “District”), all as authorized pursuant to the terms and provisions of the “Mello-Roos Community Facilities Act of 1982” (the “Act”), being Chapter 2.5, Part 1, Division 2, Title 5, of the California Government Code; and
WHEREAS, the City Council did, by the enactment of Ordinance No. 3274 (the “Special Tax Ordinance”) as authorized by Section 53340 of the Act, authorize the levy of the Special Taxes to pay the costs of providing the Facilities and Services and incidental expenses (as such terms are defined in the Special Tax Ordinance), and the City Council is desirous to establish the specific rates of the Special Ta xes to be collected for the specified Fiscal Year and the portion thereof to be applied to each of the costs of providing the Facilities and incidental expenses and the costs of providing the Services; and
WHEREAS, the Special Taxes consist of a “Special Tax A” (the “Special Tax A”), which were authorized to pay the costs of providing the Facilities and Services and incidental expenses, and a “Special Tax B” (the “Special Tax B”), which were authorized to pay the costs of providing the Services and incidental expenses.
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Ontario as follows:
SECTION 1. The above recitals are all true and correct.
SECTION 2. That the specific rates and amounts of each of Special Tax A and Special Tax B to be collected for the referenced Fiscal Year for the District is hereby determined and established as set forth in the attached referenced and incorporated Exhibit “A”.
SECTION 3. That the rates of each of Special Tax A and Special Tax B as set forth above d o not exceed the respective rates previously approved by the qualified electors of the District and authorized by the Special Tax Ordinance.
SECTION 4. The City Manager is authorized and directed to file a certified copy of this Resolution, together with a list of all parcels subject to the Special Taxes for the above specified Fiscal Year and the amount of the Special Taxes to be levied against each such parcel, with the County Auditor/Tax Collector of the County of San Bernardino on or before August 10; provided, however, that such may be filed after August 10, but 266
not later than August 21, if the City Manager obtains the prior written consent of such County Auditor/Tax Collector.
SECTION 5. The portion of Special Tax A to be collected for the referenced Fiscal Year (a) to pay the costs of providing the Facilities and incidental expenses shall be 100% of the rates and amounts of Special Tax A to be collected for such Fiscal Year as set forth in the attached Exhibit “A”, and (b) to pay the costs of providing the Services shall be 0% of the rates and amounts of Special Tax A to be collected for such Fiscal Year as set forth in the attached Exhibit “A”.
SECTION 6. The proceeds of Special Tax A collected to pay the costs of providing the Facilities and incidental expenses shall be used only to:
(a) pay debt service on all outstanding bonds or other debt (as defined in Section 53317(d) of the Act) issued by the District under the Act and payable from Special Tax A (the “Bonds”);
(b) pay periodic cos ts on the Bonds, including, but not limited to, credit enhancement and rebate payments on the Bonds;
(c) pay a pro rata share of administrative expenses (including costs incurred by the District and the City in the annual levy and collection of the Special Taxes);
(d) provide any amounts required to establish or replenish any reserve fund for the Bonds; and
(e) pay directly for acquisition or construction of Facilities.
SECTION 7. The proceeds of Special Tax A collected to pay the costs of providing the Services shall be used only to pay the costs of providing such Services.
SECTION 8. The proceeds of Special Tax B collected to pay the costs of providing the Services and incidental expenses shall be used only to pay the costs of Services and a pro rata share of administrative expenses (including costs incurred by the District and the City in the annual levy and collection of the Special Taxes).
SECTION 9. The Special Taxes shall be collected in the same manner as ordinary ad valorem property taxe s are collected, and shall be subject to the same penalties and same procedure and sale in cases of any delinquency for ad valorem taxes, and the County Auditor/Tax Collector is hereby authorized to deduct reasonable administrative costs incurred in collecting any Special Taxes.
SECTION 10. All Special Tax A amounts collected to provide costs of providing the Facilities and incidental expenses shall be deposited in the Special Tax Fund of the District. All Special Tax A amounts collected to provide costs of providing the Services shall be deposited in the Government Fund.
All Special Tax B amounts collected shall be deposited in the Government Fund. 267
SECTION 11. The County Auditor/Tax Collector is hereby directed to enter in the next County assessment roll on which taxes will become due, opposite each lot or parcel of land affected in a space marked “ CFD No. 65 Special Tax A,” or by any other suitable designation, the installment of Special Tax A.
The County Auditor/Tax Collector is hereby directed to enter in the next County assessment roll on which taxes will become due, opposite each lot or parcel of land affected in a space marked “ CFD No. 65 Special Tax B,” or by any other suitable designation, the installment of Special Tax B.
SECTION 12. The County Auditor/Tax Collector shall then, at the close of the tax collection period, promptly render to the District a detailed report showing the amount and/or amounts of such special tax installments, interests, penalties, and percentages so collected and fr om what property collected, and also provide a statement of any percentages retained for the expense of making any such collection.
SECTION 13. The City Council hereby certifies that the levy of the Special Taxes was authorized in accordance with the provisions of the Act, and complies with the requirements of Articles XIIIA and XIIIC of the Constitution of the State of California.
The City Clerk of the City of Ontario shall certify as to the adoption of this Resolution.
PASSED, APPROVED, AND ADOPTED this 15th day of July 2025.
_____________________________________
PAUL S. LEON, MAYOR
ATTEST:
________________________________
SHEILA MAUTZ, CITY CLERK
APPROVED AS TO LEGAL FORM:
_______________________________
BEST BEST KRIEGER, LLP
CITY ATTORNEY
268
STATE OF CALIFORNIA )
COUNTY OF SAN BERNARDINO )
CITY OF ONTARIO )
I, SHEILA MAUTZ, City Clerk of the City of Ontario, California, DO HEREBY CERTIFY that foregoing Resolution No. 2025- was duly passed and adopted by the City Council of the City of Ontario at their regular meeting held July 15, 2025 by the following roll call vote, to wit:
AYES: COUNCIL MEMBERS:
NOES: COUNCIL MEMBERS:
ABSENT: COUNCIL MEMBERS:
____________________________________
SHEILA MAUTZ, CITY CLERK
(SEAL)
The foregoing is the original of Resolution No. 202 5- duly passed and adopted by the Ontario City Council at their regular meeting held July 15, 2025.
_____________________________________
SHEILA MAUTZ, CITY CLERK
(SEAL)
269
EXHIBIT “A”
CITY OF ONTARIO
COMMUNITY FACILITIES DISTRICT NO. 65
(FALLONCREST)
SPECIAL TAX RATES
FOR FISCAL YEAR 2025-26
ANNUAL FACILITIES SPECIAL TAX A RATE
ANNUAL SERVICES SPECIAL TAX B RATES
Residential
Floor Area
Land Use (Sq. Ft.)
Developed Property:
Single Family Property <801 $2,718.00 per Unit
Single Family Property 801-1,000 $2,875.00 per Unit
Single Family Property 1,001-1,200 $3,188.00 per Unit
Single Family Property 1,201-1,400 $3,580.00 per Unit
Single Family Property 1,401-1,600 $3,822.00 per Unit
Single Family Property 1,601-1,800 $3,909.00 per Unit
Single Family Property 1,801-2,000 $4,135.00 per Unit
Single Family Property >2,000 $4,226.00 per Unit
Other Residential N/A $95,803.00 per Acre
Non-Residential N/A $95,803.00 per Acre
Final Mapped Property N/A $0.00 per Acre
Undeveloped Property N/A $0.00 per Acre
FY 2025-26
Tax Rates A
Developed Property
Land Use
Residential Property:
Single Family Detached $1,371.52 per Unit
Multiple Family $1,188.88 per Unit
Gated Community Attached $996.94 per Unit
Non-Residential Property $0.250100 per Sq. Ft.
Tax Rates B
FY 2025-26
270
RESOLUTION NO. ________
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ONTARIO,
CALIFORNIA, ACTING IN ITS CAPACITY AS THE LEGISLATIVE BODY OF CITY OF ONTARIO COMMUNITY FACILITIES DISTRICT NO. 66 (OLIVE AND OLEANDER FACILITIES ), ESTABLISHING THE ANNUAL SPECIAL TAXES FOR FISCAL YEAR 2025-26.
WHEREAS, the City Council of the City of Ontario, California, has initiated proceedings, held a public hearing, conducted an election and received a favorable vote from the qualified electors relating to the levy of special taxes (the “Special Taxes”) in the City of Ontario Community Facilities District No. 66 (Olive and Oleander Facilities ) (the “District”), all as authorized pursuant to the terms and provisions of the “Mello -Roos Community Facilities Act of 1982” (the “Act”), being Chapter 2.5, Part 1, Division 2, Title 5, of the California Government Code; and
WHEREAS, the City Council did, by the enactment of Ordinance No. 3215 (the “Special Tax Ordinance”) as authorized by Section 53340 of the Act, authorize the levy of the Special Taxes to pay the costs of providing the Facilities and Services and incidental expenses (as such terms are defined in the Special Tax Ordinance), and the City Council is desirous to establish the specific rates of the Special Taxes to be collected for the specified Fiscal Year and the portion thereof to be applied to each of the costs of providing the Facilities and incidental expenses and the costs of providing the Services.
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Ontario as follows:
SECTION 1. The above recitals are all true and correct.
SECTION 2. That the specific rates and amounts of the Special Taxes to be collected for the referenced Fiscal Year for the District is hereby determined and established as set forth in the attached referenced and incorporated Exhibit “A”.
SECTION 3. That the rates of the Special Taxes as set forth above do not exceed the rates previously approved by the qualified electors of the District and authorized by the Special Tax Ordinance.
SECTION 4. The City Manager is authorized and directed to file a certified copy of this Resolution, together with a list of all parcels subject to the Special Taxes for the above specified Fiscal Year and the amount of the Special Taxes to be levied against each such parcel, with the County Auditor/Tax Collector of the County of San Bernardino on or before August 10; provided, however, that such may be filed after August 10, but not later than August 21, if the City Manager obtains the prior written consent of such County Auditor/Tax Collector.
SECTION 5. The portion of the Special Taxes to be collected for the referenced Fiscal Year (a) to pay the costs of providing the Facilities and incidental 271
expenses shall be 100% of the rates and amounts of the Special Taxes to be collected for such Fiscal Year as set forth in the attached Exhibit “A ”, and (b) to pay the costs of providing the Services shall be 0% of the rates and amounts of the Special Taxes to be collected for such Fiscal Year as set forth in the attached Exhibit “A”.
SECTION 6. The proceeds of the Special Taxes collected to pay th e costs of providing the Facilities and incidental expenses shall be used only to:
(a) pay debt service on all outstanding bonds or other debt (as defined in Section 53317(d) of the Act) issued by the District under the Act and payable from the Special Taxes (the “Bonds”);
(b) pay periodic costs on the Bonds, including, but not limited to, credit enhancement and rebate payments on the Bonds;
(c) pay administrative expenses (including costs incurred by the District and the City in the annual levy and collection of the Special Taxes);
(d) provide any amounts required to establish or replenish any reserve fund for the Bonds; and
(e) pay directly for acquisition or construction of Facilities.
SECTION 7. The proceeds of the Special Taxes collect ed to pay the costs of providing the Services shall be used only to pay the costs of providing such Services.
SECTION 8. The Special Taxes shall be collected in the same manner as ordinary ad valorem property taxes are collected, and shall be subject to the same penalties and same procedure and sale in cases of any delinquency for ad valorem taxes, and the County Auditor/Tax Collector is hereby authorized to deduct reasonable administrative costs incurred in collecting any Special Taxes.
SECTION 9. All S pecial Taxes collected to provide costs of providing the Facilities and incidental expenses shall be deposited in the Special Tax Fund of the District. All Special Taxes collected to provide costs of providing the Services shall be deposited in the Government Fund.
SECTION 10. The County Auditor/Tax Collector is hereby directed to enter in the next County assessment roll on which taxes will become due, opposite each lot or parcel of land affected in a space marked “CFD No. 66 Special Tax,” or by any other suitable designation, the installment of the Special Taxes.
SECTION 11. The County Auditor/Tax Collector shall then, at the close of the tax collection period, promptly render to the District a detailed report showing the amount and/or amounts of such special tax installments, interests, 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.
272
SECTION 12. The City Council hereby certifies that the levy of the Special Taxes was authorized in accordance with the provisions of the Act, and complies with the requirements of Articles XIIIA and XIIIC of the Constitution of the State of California.
The City Clerk of the City of Ontario shall certify as to the adoption of this Resolution.
PASSED, APPROVED, AND ADOPTED this 15th day of July 2025.
_____________________________________
PAUL S. LEON, MAYOR
ATTEST:
________________________________
SHEILA MAUTZ, CITY CLERK
APPROVED AS TO LEGAL FORM:
_______________________________
BEST BEST & KRIEGER, LLP
CITY ATTORNEY
273
STATE OF CALIFORNIA )
COUNTY OF SAN BERNARDINO )
CITY OF ONTARIO )
I, SHEILA MAUTZ, City Clerk of the City of Ontario, California, DO HEREBY CERTIFY that foregoing Resolution No. 2025- was duly passed and adopted by the City Council of the City of Ontario at their regular meeting held July 15, 2025 by the following roll call vote, to wit:
AYES: COUNCIL MEMBERS:
NOES: COUNCIL MEMBERS:
ABSENT: COUNCIL MEMBERS:
____________________________________
SHEILA MAUTZ, CITY CLERK
(SEAL)
The foregoing is the original of Resolution No. 2025- duly passed and adopted by the Ontario City Council at their regular meeting held July 15, 2025.
_____________________________________
SHEILA MAUTZ, CITY CLERK
(SEAL)
274
EXHIBIT “A”
CITY OF ONTARIO
COMMUNITY FACILITIES DISTRICT NO. 66
(OLIVE AND OLEANDER FACILITIES)
SPECIAL TAX RATES
FOR FISCAL YEAR 2025-26
Residential
Floor Area
Land Use (Sq. Ft.)
Developed Property:
Single Family Detached Property <2,001 $3,775.00 per Unit Single Family Detached Property 2,001-2,200 $4,031.00 per Unit Single Family Detached Property 2,201-2,400 $4,190.00 per Unit Single Family Detached Property 2,401-2,600 $4,509.00 per Unit Single Family Detached Property >2,600 $4,616.00 per Unit Single Family Attached Property <1,301 $2,958.00 per Unit Single Family Attached Property 1,301-1,450 $3,216.00 per Unit Single Family Attached Property 1,451-1,600 $3,388.00 per Unit Single Family Attached Property 1,601-1,750 $3,602.00 per Unit Single Family Attached Property >1,750 $3,860.00 per Unit Other Residential Property N/A $74,898.00 per Acre
Non-Residential Property N/A $74,898.00 per Acre
Final Mapped Property N/A $0.00 per Acre
Undeveloped Property N/A $0.00 per Acre
FY 2025-26
Tax Rates
275
RESOLUTION NO. ________
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ONTARIO,
CALIFORNIA, ACTING IN ITS CAPACITY AS THE LEGISLATIVE BODY OF CITY OF ONTARIO COMMUNITY FACILITIES DISTRICT NO. 68 (RICH HAVEN INDUSTRIAL SERVICES), ESTABLISHING THE ANNUAL SPECIAL TAX FOR FISCAL YEAR 2025-26.
WHEREAS, the City Council of the City of Ontario, California, 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 the City of Ontario Community Facilities District No. 68 (Rich Haven Industrial Services) (the “District”), all as authorized pursuant to the terms and provisions of the "Mello -Roos Community Facilities Act of 1982 " (the “Act”), being Chapter 2.5, Part 1, Division 2, Title 5, of the Government Code of the State of California; and
WHEREAS, the City Council, acting as the legislative body of the District, adopted Ordinance No. 3277 (the "Special Tax Ordinance") as authorized by Section 53340 of the Government Code of the State of California, to authorize the levy of a special tax to pay for costs and expenses related to the District, and this legislative body is desirous to establish the specific rates of the special tax to be collected for the specified Fiscal Year.
NOW, THEREFORE, IT IS HEREBY RESOLVED AS FOLLOWS:
SECTION 1. The above recitals are all true and correct.
SECTION 2. That the specific rates and amount of the special tax to be collected to pay for the costs and expenses (as defined in Section 5 below) for the referenced Fiscal Year for the District is hereby determined and established as set forth in the attached referenced and incorporated Exhibit "A".
SECTION 3. That the rates as set forth above doe s not exceed the amount authorized by the Special Tax Ordinance of this legislative body, and is not in excess of that as previously approved by the qualified electors of the District.
SECTION 4. The City Manager is authorized and directed to file a certified copy of this Resolution, together with a list of all parcels subject to the special tax for the above specified Fiscal Year and the amount of the special tax to be levied against each such parcel, with the County Auditor/Tax Collector of the County of San Bernardino on or before August 10; provided, however, that such may be filed after August 10, but not later than August 21, if the City Manager obtains the prior written consent of such County Auditor/Tax Collector.
SECTION 5. That the proceeds of the special tax shall be used only to pay the following costs and expenses:
(a) Costs of those services authorized to be financed by the District; 276
(b) Costs incurred by the District and the City in the annual levy and collection of the special taxes;
(c) Administrative costs of the District; and
(d) Any incidental expenses authorized to be financed by the District.
SECTION 6. The special tax shall be collected in the same manner as ordinary ad valorem property taxes are collected, and shall be subje ct to the same penalties and same procedure and sale in cases of any delinquency for ad valorem taxes, and the County Auditor/Tax Collector is hereby authorized to deduct reasonable administrative costs incurred in collecting any said special tax.
SECTION 7. All monies above collected shall be paid into the Community Facilities District No. 68 Fund.
SECTION 8. The County Auditor/Tax Collector is hereby directed to enter in the next County assessment roll on which taxes will become due, opposite each lot o r parcel of land affected in a space marked "CFD No. 68 Special Tax," or by any other suitable designation, the installment of the special tax.
SECTION 9. The County Auditor/Tax Collector shall then, at the close of the tax collection period, promptly render to the District a detailed report showing the amount and/or amounts of such special tax installments, interests, 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.
SECTION 10. This legislative body hereby certifies that the levy of the special tax was authorized in accordance with the provisions of the Act, and complies with the requirements of Articles XIIIA and XIIIC of the Constitution of the State of California.
The City Clerk of the City of Ontario shall certify as to the adoption of this Resolution.
PASSED, APPROVED, AND ADOPTED this 15th day of July 2025.
_____________________________________
PAUL S. LEON, MAYOR
277
ATTEST:
________________________________
SHEILA MAUTZ, CITY CLERK
APPROVED AS TO LEGAL FORM:
_______________________________
BEST BEST & KRIEGER, LLP
CITY ATTORNEY
278
STATE OF CALIFORNIA )
COUNTY OF SAN BERNARDINO )
CITY OF ONTARIO )
I, SHEILA MAUTZ, City Clerk of the City of Ontario, DO HEREBY CERTIFY that foregoing Resolution No. 2025- was duly passed and adopted by the City Council of the City of Ontario at their regular meeting held July 15, 2025 by the following roll call vote, to wit:
AYES: COUNCIL MEMBERS:
NOES: COUNCIL MEMBERS:
ABSENT: COUNCIL MEMBERS:
____________________________________
SHEILA MAUTZ, CITY CLERK
(SEAL)
The foregoing is the original of Resolution No. 2025- duly passed and adopted by the Ontario City Council at their regular meeting held July 15, 2025.
_____________________________________
SHEILA MAUTZ, CITY CLERK
(SEAL)
279
EXHIBIT "A"
CITY OF ONTARIO
COMMUNITY FACILITIES DISTRICT NO. 68
(RICH HAVEN INDUSTRIAL SERVICES)
SPECIAL TAX RATES
FOR FISCAL YEAR 2025-26
Land Use
Residential Property:
Single Family Detached $1,371.52 per Unit
Multiple Family $1,188.58 per Unit
Gated Community Attached $996.76 per Unit
Non-Residential Property $0.250105 per Sq. Ft.
FY 2025-26
Tax Rates
280
RESOLUTION NO. ________
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ONTARIO,
CALIFORNIA, ACTING IN ITS CAPACITY AS THE LEGISLATIVE BODY OF CITY OF ONTARIO COMMUNITY FACILITIES DISTRICT NO. 71 (NEUHOUSE PHASE 2), ESTABLISHING THE ANNUAL SPECIAL TAXES FOR FISCAL YEAR 2025-26.
WHEREAS, the City Council of the City of Ontario, California, has initiated proceedings, held a public hearing, conducted an election and received a favorable vote from the qualified electors relating to the levy of special taxes (the “Special Taxes”) in the City of Ontario Community Facilities District No. 71 (Neuhouse Phase 2) (the “District”), all as authorized pursuant to the terms and provisions of the “Mello -Roos Community Facilities Act of 1982” (the “Act”), being Chapter 2.5, Part 1, Division 2, Title 5, of the California Government Code; and
WHEREAS, the City Council did, by the enactment of Ordinance No. 3280 (the “Special Tax Ordinance”) as authorized by Section 53340 of the Act, authorize the levy of the Special Taxes to pay the costs of providing the Facilities and Services and incidental expenses (as such terms are defined in the Special Tax Ordinance), and the City Council is desirous to establish the spe cific rates of the Special Taxes to be collected for the specified Fiscal Year and the portion thereof to be applied to each of the costs of providing the Facilities and incidental expenses and the costs of providing the Services; and
WHEREAS, the Special Taxes consist of a “Special Tax A” (the “Special Tax A”), which were authorized to pay the costs of providing the Facilities and Services and incidental expenses, and a “Special Tax B” (the “Special Tax B”), which were authorized to pay the costs of providing the Services and incidental expenses.
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Ontario as follows:
SECTION 1. The above recitals are all true and correct.
SECTION 2. That the specific rates and amounts of each of Special Tax A and Special Tax B to be collected for the referenced Fiscal Year for the District is hereby determined and established as set forth in the attached referenced and incorporated Exhibit “A”.
SECTION 3. That the rates of each of Special Tax A and Special Tax B as set forth above do not exceed the respective rates previously approved by the qualified electors of the District and authorized by the Special Tax Ordinance.
SECTION 4. The City Manager is authorized and directed to file a certified copy of this Resolution, together with a list of all parcels subject to the Special Taxes for the above specified Fiscal Year and the amount of the Special Taxes to be levied against each such parcel, with the County Auditor/Tax Collector of the County of San Bernardino on or before August 10; provided, however, that such may be filed after August 10, but 281
not later than August 21, if the City Manager obtains the prior written consent of such County Auditor/Tax Collector.
SECTION 5. The portion of Special Tax A to be collected for the referenced Fiscal Year (a) to pay the costs of providing the Facilities and incidental expenses shall be 100% of the rates and amounts of Special Tax A to be collected for such Fiscal Year as set forth in the attached Exhibit “A”, and (b) to pay the costs of providing the Services shall be 0% of the rates and amounts of Special Tax A to be collected for such Fiscal Year as set forth in the attached Exhibit “A”.
SECTION 6. The proceeds of Special Tax A collected to pay the costs of providing the Facilities and incidental expenses shall be used only to:
(a) pay debt service on all outstanding bonds or other debt (as defined in Section 53317(d) of the Act) issued by the District under the Act and payable from Special Tax A (the “Bonds”);
(b) pay periodic costs on the Bonds, including, but not limited to, credit enhancement and rebate payments on the Bonds;
(c) pay a pro rata share of administrative expenses (including costs incurred by the District and the City in the annual lev y and collection of the Special Taxes);
(d) provide any amounts required to establish or replenish any reserve fund for the Bonds; and
(e) pay directly for acquisition or construction of Facilities.
SECTION 7. The proceeds of Special Tax A collected to pay the costs of providing the Services shall be used only to pay the costs of providing such Services.
SECTION 8. The proceeds of Special Tax B collected to pay the costs of providing the Services and incidental expenses shall be used only to pay the co sts of Services and a pro rata share of administrative expenses (including costs incurred by the District and the City in the annual levy and collection of the Special Taxes).
SECTION 9. The Special Taxes shall be collected in the same manner as ordinary ad valorem property taxes are collected, and shall be subject to the same penalties and same procedure and sale in cases of any delinquency for ad valorem taxes, and the County Auditor/Tax Collector is hereby authorized to deduct reasonable administrative costs incurred in collecting any Special Taxes.
SECTION 10. All Special Tax A amounts collected to provide costs of providing the Facilities and incidental expenses shall be deposited in the Special Tax Fund of the District. All Special Tax A amounts col lected to provide costs of providing the Services shall be deposited in the Government Fund.
All Special Tax B amounts collected shall be deposited in the Government Fund. 282
SECTION 11. The County Auditor/Tax Collector is hereby directed to enter in the next County assessment roll on which taxes will become due, opposite each lot or parcel of land affected in a space marked “CFD No. 71 Special Tax A,” or by any other suitable designation, the installment of Special Tax A.
The County Auditor/Tax Collector is hereby directed to enter in the next County assessment roll on which taxes will become due, opposite each lot or parcel of land affected in a space marked “CFD No. 71 Special Tax B,” o r by any other suitable designation, the installment of Special Tax B.
SECTION 12. The County Auditor/Tax Collector shall then, at the close of the tax collection period, promptly render to the District a detailed report showing the amount and/or amounts of such special tax installments, interests, 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.
SECTION 13. The City Council her eby certifies that the levy of the Special Taxes was authorized in accordance with the provisions of the Act, and complies with the requirements of Articles XIIIA and XIIIC of the Constitution of the State of California.
The City Clerk of the City of Onta rio shall certify as to the adoption of this Resolution.
PASSED, APPROVED, AND ADOPTED this 15th day of July 2025.
_____________________________________
PAUL S. LEON, MAYOR
ATTEST:
________________________________
SHEILA MAUTZ, CITY CLERK
APPROVED AS TO LEGAL FORM:
_______________________________
BEST BEST KRIEGER, LLP
CITY ATTORNEY
283
STATE OF CALIFORNIA )
COUNTY OF SAN BERNARDINO )
CITY OF ONTARIO )
I, SHEILA MAUTZ, City Clerk of the City of Ontario, California, DO HEREBY CERTIFY that foregoing Resolution No. 2025- was duly passed and adopted by the City Council of the City of Ontario at their regular meeting held July 15, 2025 by the following roll call vote, to wit:
AYES: COUNCIL MEMBERS:
NOES: COUNCIL MEMBERS:
ABSENT: COUNCIL MEMBERS:
____________________________________
SHEILA MAUTZ, CITY CLERK
(SEAL)
The foregoing is the original of Resolution No. 202 5- duly passed and adopted by the Ontario City Council at their regular meeting held July 15, 2025.
_____________________________________
SHEILA MAUTZ, CITY CLERK
(SEAL)
284
EXHIBIT “A”
CITY OF ONTARIO
COMMUNITY FACILITIES DISTRICT NO. 71
(NEUHOUSE PHASE 2)
SPECIAL TAX RATES
FOR FISCAL YEAR 2025-26
ANNUAL FACILITIES SPECIAL TAX A RATES
Residential
Floor Area
Land Use (Sq. Ft.)
Tax Zone 1 Developed Property:
Single Family Property <901 $3,037.00 per Unit
Single Family Property 901-1,050 $3,063.00 per Unit
Single Family Property 1,051-1,200 $3,628.00 per Unit
Single Family Property 1,201-1,350 $3,798.00 per Unit
Single Family Property 1,351-1,500 $3,879.00 per Unit
Single Family Property 1,501-1,650 $4,083.00 per Unit
Single Family Property >1,650 $4,229.00 per Unit
Other Residential Property N/A $96,400.00 per Acre
Non-Residential Property N/A $96,400.00 per Acre
Tax Zone 2 Developed Property:
Single Family Property <1,101 $3,686.00 per Unit
Single Family Property 1,101-1,300 $3,888.00 per Unit
Single Family Property 1,301-1,500 $4,058.00 per Unit
Single Family Property 1,501-1,700 $4,163.00 per Unit
Single Family Property 1,701-1,900 $4,229.00 per Unit
Single Family Property 1,901-2,100 $4,956.00 per Unit
Single Family Property 2,101-2,300 $5,080.00 per Unit
Single Family Property 2,301-2,500 $5,376.00 per Unit
Single Family Property >2,500 $5,676.00 per Unit
Other Residential Property N/A $86,658.00 per Acre
Non-Residential Property N/A $86,658.00 per Acre
Tax Zone 1 Final Mapped Property N/A $0.00 per Acre
Tax Zone 2 Final Mapped Property N/A $0.00 per Acre
Tax Zone 1 Undeveloped Property N/A $0.00 per Acre
Tax Zone 2 Undeveloped Property N/A $0.00 per Acre
FY 2025-26
Tax Rates A
285
ANNUAL SERVICES SPECIAL TAX B RATES
Developed Property
Land Use
Residential Property:
Single Family Detached $1,371.52 per Unit
Multiple Family $1,188.88 per Unit
Gated Community Attached $996.94 per Unit
Non-Residential Property $0.250100 per Sq. Ft.
FY 2025-26
Tax Rates B
286
RESOLUTION NO. ________
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ONTARIO,
CALIFORNIA, ACTING IN ITS CAPACITY AS THE LEGISLATIVE BODY OF CITY OF ONTARIO COMMUNITY FACILITIES DISTRICT NO. 72 (LOMA CREEK LOGISTICS CENTER SERVICES ), ESTABLISHING THE ANNUAL SPECIAL TAX FOR FISCAL YEAR 2025-26.
WHEREAS, the City Council of the City of Ontario, California, 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 the City of Ontario Community Facilities District No. 72 (Loma Creek Logistics Center Services ) (the “District”), all as authorized pursuant to the terms and provisions of the "Mello -Roos Community Facilities Act of 1982" (the “Act”), being Chapter 2.5, Part 1, Division 2, Title 5, of the Government Code of the State of California; and
WHEREAS, the City Council, acting as the legislative body of the District, adopted Ordinance No. 3288 (the "Special Tax Ordinance") as authorized by Section 53340 of the Government Code of the State of California, to authorize the levy of a special tax to pay for costs and expenses related to the District, and this legislative body is desirous to establish the specific rates of the special tax to be collected for the specified Fiscal Year.
NOW, THEREFORE, IT IS HEREBY RESOLVED AS FOLLOWS:
SECTION 1. The above recitals are all true and correct.
SECTION 2. That the specific rates and amount of the special tax to be collected to pay fo r the costs and expenses (as defined in Section 5 below) for the referenced Fiscal Year for the District is hereby determined and established as set forth in the attached referenced and incorporated Exhibit "A".
SECTION 3. That the rates as set forth abo ve does not exceed the amount authorized by the Special Tax Ordinance of this legislative body, and is not in excess of that as previously approved by the qualified electors of the District.
SECTION 4. The City Manager is authorized and directed to file a certified copy of this Resolution, together with a list of all parcels subject to the special tax for the above specified Fiscal Year and the amount of the special tax to be levied against each such parcel, with the County Auditor/Tax Collector of the County of San Bernardino on or before August 10; provided, however, that such may be filed after August 10, but not later than August 21, if the City Manager obtains the prior written consent of such County Auditor/Tax Collector.
SECTION 5. That the proceeds of the special tax shall be used only to pay the following costs and expenses:
(a) Costs of those services authorized to be financed by the District; 287
(b) Costs incurred by the District and the City in the annual levy and collection of the special taxes;
(c) Administrative costs of the District; and
(d) Any incidental expenses authorized to be financed by the District.
SECTION 6. The special tax shall be collected in the same manner as ordinary ad valorem property taxes are collected, and shall be subj ect to the same penalties and same procedure and sale in cases of any delinquency for ad valorem taxes, and the County Auditor/Tax Collector is hereby authorized to deduct reasonable administrative costs incurred in collecting any said special tax.
SECTION 7. All monies above collected shall be paid into the Community Facilities District No. 72 Fund.
SECTION 8. The County Auditor/Tax Collector is hereby directed to enter in the next County assessment roll on which taxes will become due, opposite each lot or parcel of land affected in a space marked "CFD No. 72 Special Tax," or by any other suitable designation, the installment of the special tax.
SECTION 9. The County Auditor/Tax Collector shall then, at the close of the tax collection period, promptly render to the District a detailed report showing the amount and/or amounts of such special tax installments, interests, 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.
SECTION 10. This legislative body hereby certifies that the levy of the special tax was authorized in accordance with the provisions of the Act, and complies with the requirements of Articles XIIIA and XIIIC of the Constitution of the State of California.
The City Clerk of the City of Ontario shall certify as to the adoption of this Resolution.
PASSED, APPROVED, AND ADOPTED this 15th day of July 2025.
_____________________________________
PAUL S. LEON, MAYOR
288
ATTEST:
________________________________
SHEILA MAUTZ, CITY CLERK
APPROVED AS TO LEGAL FORM:
_______________________________
BEST BEST & KRIEGER, LLP
CITY ATTORNEY
289
STATE OF CALIFORNIA )
COUNTY OF SAN BERNARDINO )
CITY OF ONTARIO )
I, SHEILA MAUTZ, City Clerk of the City of Ontario, DO HEREBY CERTIFY that foregoing Resolution No. 2025- was duly passed and adopted by the City Council of the City of Ontario at their regular meeting held July 15, 2025 by the following roll call vote, to wit:
AYES: COUNCIL MEMBERS:
NOES: COUNCIL MEMBERS:
ABSENT: COUNCIL MEMBERS:
____________________________________
SHEILA MAUTZ, CITY CLERK
(SEAL)
The foregoing is the original of Resolution No. 202 5- duly passed and adopted by the Ontario City Council at their regular meeting held July 15, 2025.
_____________________________________
SHEILA MAUTZ, CITY CLERK
(SEAL)
290
EXHIBIT "A"
CITY OF ONTARIO
COMMUNITY FACILITIES DISTRICT NO. 72
(LOMA CREEK LOGISTICS CENTER SERVICES)
SPECIAL TAX RATES
FOR FISCAL YEAR 2025-26
Land Use
Residential Property:
Single Family Detached $1,371.52 per Unit
Multiple Family $1,188.90 per Unit
Gated Community Attached $996.52 per Unit
Non-Residential Property $0.250105 per Sq. Ft.
FY 2025-26
Tax Rates
291
RESOLUTION NO. ________
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ONTARIO,
CALIFORNIA, ACTING IN ITS CAPACITY AS THE LEGISLATIVE BODY OF CITY OF ONTARIO COMMUNITY FACILITIES DISTRICT NO. 73 (WILDFLOWER ACRES ), ESTABLISHING THE ANNUAL SPECIAL
TAXES FOR FISCAL YEAR 2025-26.
WHEREAS, the City Council of the City of Ontario, California, has initiated proceedings, held a public hearing, conducted an election and received a favorable vote from the qualified electors relating to the levy of special taxes (the “Special Taxes”) in the City of Ontario Community Facilities District No . 73 (Wildflower Acres) (the “District”), all as authorized pursuant to the terms and provisions of the “Mello -Roos Community Facilities Act of 1982” (the “Act”), being Chapter 2.5, Part 1, Division 2, Title 5, of the California Government Code; and
WHEREAS, the City Council did, by the enactment of Ordinance No. 3301 (the “Special Tax Ordinance”) as authorized by Section 53340 of the Act, authorize the levy of the Special Taxes to pay the costs of providing the Facilities and Services and incidental expenses (as such terms are defined in the Special Tax Ordinance), and the City Council is desirous to establish the specific rates of the Special Taxes to be collected for the specified Fiscal Year and the portion thereof to be applied to each of the costs of providing the Facilities and incidental expenses and the costs of providing the Services; and
WHEREAS, the Special Taxes consist of a “Special Tax A” (the “Special Tax A”), which were authorized to pay the costs of providing the Facilities and Services and incidental expenses, and a “Special Tax B” (the “Special Tax B”), which were authorized to pay the costs of providing the Services and incidental expenses.
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Ontario as follows:
SECTION 1. The above recitals are all true and correct.
SECTION 2. That the specific rates and amounts of each of Special Tax A and Special Tax B to be collected for the referenced Fiscal Year for the District is hereby determined and established as set forth in the attached referenced and incorporated Exhibit “A”.
SECTION 3. That the rates of each of Special Tax A and Special Tax B as set forth above do not exceed the respective rates previously approved by the qualified electors of the District and authorized by the Special Tax Ordinance.
SECTION 4. The City Manager is auth orized and directed to file a certified copy of this Resolution, together with a list of all parcels subject to the Special Taxes for the above specified Fiscal Year and the amount of the Special Taxes to be levied against each such parcel, with the County Auditor/Tax Collector of the County of San Bernardino on or before August 10; provided, however, that such may be filed after August 10, but 292
not later than August 21, if the City Manager obtains the prior written consent of such County Auditor/Tax Collector.
SECTION 5. The portion of Special Tax A to be collected for the referenced Fiscal Year (a) to pay the costs of providing the Facilities and incidental expenses shall be 100% of the rates and amounts of Special Tax A to be collected for such Fiscal Yea r as set forth in the attached Exhibit “A”, and (b) to pay the costs of providing the Services shall be 0% of the rates and amounts of Special Tax A to be collected for such Fiscal Year as set forth in the attached Exhibit “A”.
SECTION 6. The proceeds of Special Tax A collected to pay the costs of providing the Facilities and incidental expenses shall be used only to:
(a) pay debt service on all outstanding bonds or other debt (as defined in Section 53317(d) of the Act) issued by the District under th e Act and payable from Special Tax A (the “Bonds”);
(b) pay periodic costs on the Bonds, including, but not limited to, credit enhancement and rebate payments on the Bonds;
(c) pay a pro rata share of administrative expenses (including costs incurred by the District and the City in the annual levy and collection of the Special Taxes);
(d) provide any amounts required to establish or replenish any reserve fund for the Bonds; and
(e) pay directly for acquisition or construction of Facilities.
SECTION 7. The proceeds of Special Tax A collected to pay the costs of providing the Services shall be used only to pay the costs of providing such Services.
SECTION 8. The proceeds of Special Tax B collected to pay the costs of providing the Services and inciden tal expenses shall be used only to pay the costs of Services and a pro rata share of administrative expenses (including costs incurred by the District and the City in the annual levy and collection of the Special Taxes).
SECTION 9. The Special Taxes shall be collected in the same manner as ordinary ad valorem property taxes are collected, and shall be subject to the same penalties and same procedure and sale in cases of any delinquency for ad valorem taxes, and the County Auditor/Tax Collector is hereby au thorized to deduct reasonable administrative costs incurred in collecting any Special Taxes.
SECTION 10. All Special Tax A amounts collected to provide costs of providing the Facilities and incidental expenses shall be deposited in the Special Tax Fund of the District. All Special Tax A amounts collected to provide costs of providing the Services shall be deposited in the Government Fund.
All Special Tax B amounts collected shall be deposited in the Government Fund. 293
SECTION 11. The County Auditor/Tax Collector is hereby directed to enter in the next County assessment roll on which taxes will become due, opposite each lot or parcel of land affected in a space marked “ CFD No. 73 Special Tax A,” or by any other suitable designation, the installment of Special Tax A.
The County Auditor/Tax Collector is hereby directed to enter in the next County assessment roll on which taxes will become due, opposite each lot or parcel of land affected in a space marked “ CFD No. 73 Special Tax B,” or by any other suitable designation, the installment of Special Tax B.
SECTION 12. The County Auditor/Tax Collector shall then, at the close of the tax collection period, promptly render to the District a detailed report showing the amount and/or amounts of such special tax installments, interests, 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.
SECTION 13. The City Council hereby certifies that the levy of the Special Taxes was authorized in accordance with the provisions of the Act, and complies with the requirements of Articles XIIIA and XIIIC of the Constitution of the State of California.
The City Clerk of the City of Ontario shall certify as to the adoption of this Resolution.
PASSED, APPROVED, AND ADOPTED this 15th day of July 2025.
_____________________________________
PAUL S. LEON, MAYOR
ATTEST:
________________________________
SHEILA MAUTZ, CITY CLERK
APPROVED AS TO LEGAL FORM:
_______________________________
BEST BEST KRIEGER, LLP
CITY ATTORNEY
294
STATE OF CALIFORNIA )
COUNTY OF SAN BERNARDINO )
CITY OF ONTARIO )
I, SHEILA MAUTZ, City Clerk of the City of Ontario, California, DO HEREBY CERTIFY that foregoing Resolution No. 2025- was duly passed and adopted by the City Council of the City of Ontario at their regular meeting held July 15, 2025 by the following roll call vote, to wit:
AYES: COUNCIL MEMBERS:
NOES: COUNCIL MEMBERS:
ABSENT: COUNCIL MEMBERS:
____________________________________
SHEILA MAUTZ, CITY CLERK
(SEAL)
The foregoing is the original of Resolution No. 202 5- duly passed and adopted by the Ontario City Council at their regular meeting held July 15, 2025.
_____________________________________
SHEILA MAUTZ, CITY CLERK
(SEAL)
295
EXHIBIT “A”
CITY OF ONTARIO
COMMUNITY FACILITIES DISTRICT NO. 73
(WILDFLOWER ACRES)
SPECIAL TAX RATES
FOR FISCAL YEAR 2025-26
ANNUAL FACILITIES SPECIAL TAX A RATES
Residential
Floor Area
Land Use (Sq. Ft.)
Developed Property:
Single Family Attached Property <1,401 $3,280.00 per Unit Single Family Attached Property 1,401-1,500 $3,877.00 per Unit Single Family Attached Property 1,501-1,600 $4,101.00 per Unit Single Family Attached Property 1,601-1,700 $4,336.00 per Unit Single Family Attached Property >1,700 $4,491.00 per Unit Single Family Detached Property <1,501 $4,192.00 per Unit Single Family Detached Property 1,501-1,700 $4,447.00 per Unit Single Family Detached Property 1,701-1,900 $4,757.00 per Unit Single Family Detached Property 1,901-2,100 $5,241.00 per Unit Single Family Detached Property 2,101-2,300 $5,466.00 per Unit Single Family Detached Property 2,301-2,500 $5,903.00 per Unit Single Family Detached Property >2,500 $6,025.00 per Unit Other Residential Property N/A $97,705.00 per Acre
Non-Residential Property N/A $97,705.00 per Acre
Final Mapped Property N/A $0.00 per Acre
Undeveloped Property N/A $0.00 per Acre
FY 2025-26
Tax Rates A
296
ANNUAL SERVICES SPECIAL TAX B RATES
Developed Property
Land Use
Residential Property:
Single Family Detached $1,371.52 per Unit
Multiple Family $1,188.90 per Unit
Gated Community Attached $996.52 per Unit
Non-Residential Property $0.250100 per Sq. Ft.
FY 2025-26
Tax Rates B
297
RESOLUTION NO. ________
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ONTARIO,
CALIFORNIA, ACTING IN ITS CAPACITY AS THE LEGISLATIVE BODY OF CITY OF ONTARIO COMMUNITY FACILITIES DISTRICT NO. 75 (SPRINGHILL), ESTABLISHING THE ANNUAL SPECIAL TAXES FOR FISCAL YEAR 2025-26.
WHEREAS, the City Council of the City of Ontario, California, has initiated proceedings, held a public hearing, conducted an election and received a favorable vote from the qualified electors relating to the levy of special taxes (the “Special Taxes”) in the City of Ontario Community Facilities District No. 75 (SPRINGHILL) (the “District”), all as authorized pursuant to the terms and provisions of the “Mello-Roos Community Facilities Act of 1982” (the “Act”), being Chapter 2.5, Part 1, Division 2, Title 5, of the California Government Code; and
WHEREAS, the City Council did, by the enactment of Ordinance No. 3306 (the “Special Tax Ordinance”) as authorized by Section 53340 of the Act, authorize the levy of the Special Taxes to pay the costs of providing the Facilities and Services and incidental expenses (as such terms are defined in the Special Tax Ordinance), and the City Council is desirous to establish the specific rates of the Special Taxes to be collected for the specified Fiscal Year and the portion thereof to be applied to each of the costs of providing the Facilities and incidental expenses and the costs of providing the Services; and
WHEREAS, the Special Taxes consist of a “Special Tax A” (the “Special Tax A”), which were authorized to pay the costs of providing the Facilities and Services and incidental expenses, and a “Special Tax B” (the “Special Tax B”), which were authorized to pay the costs of providing the Services and incidental expenses.
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Ontario as follows:
SECTION 1. The above recitals are all true and correct.
SECTION 2. That the specific rates and amounts of each of Special Tax A and Special Tax B to be collected for the referenced Fiscal Year for the District is hereby determined and established as set forth in the attached referenced and incorporated Exhibit “A”.
SECTION 3. That the rates of each of Special Tax A and Special Tax B as set forth above do not exceed the respective rates previously approved by the qualified electors of the District and authorized by the Special Tax Ordinance.
SECTION 4. The City Manager is auth orized and directed to file a certified copy of this Resolution, together with a list of all parcels subject to the Special Taxes for the above specified Fiscal Year and the amount of the Special Taxes to be levied against each such parcel, with the County Auditor/Tax Collector of the County of San Bernardino on or before August 10; provided, however, that such may be filed after August 10, but 298
not later than August 21, if the City Manager obtains the prior written consent of such County Auditor/Tax Collector.
SECTION 5. The portion of Special Tax A to be collected for the referenced Fiscal Year (a) to pay the costs of providing the Facilities and incidental expenses shall be 100% of the rates and amounts of Special Tax A to be collected for such Fiscal Yea r as set forth in the attached Exhibit “A”, and (b) to pay the costs of providing the Services shall be 0% of the rates and amounts of Special Tax A to be collected for such Fiscal Year as set forth in the attached Exhibit “A”.
SECTION 6. The proceeds of Special Tax A collected to pay the costs of providing the Facilities and incidental expenses shall be used only to:
(a) pay debt service on all outstanding bonds or other debt (as defined in Section 53317(d) of the Act) issued by the District under th e Act and payable from Special Tax A (the “Bonds”);
(b) pay periodic costs on the Bonds, including, but not limited to, credit enhancement and rebate payments on the Bonds;
(c) pay a pro rata share of administrative expenses (including costs incurred by the District and the City in the annual levy and collection of the Special Taxes);
(d) provide any amounts required to establish or replenish any reserve fund for the Bonds; and
(e) pay directly for acquisition or construction of Facilities.
SECTION 7. The proceeds of Special Tax A collected to pay the costs of providing the Services shall be used only to pay the costs of providing such Services.
SECTION 8. The proceeds of Special Tax B collected to pay the costs of providing the Services and incident al expenses shall be used only to pay the costs of Services and a pro rata share of administrative expenses (including costs incurred by the District and the City in the annual levy and collection of the Special Taxes).
SECTION 9. The Special Taxes shall be collected in the same manner as ordinary ad valorem property taxes are collected, and shall be subject to the same penalties and same procedure and sale in cases of any delinquency for ad valorem taxes, and the County Auditor/Tax Collector is hereby authorized to deduct reasonable administrative costs incurred in collecting any Special Taxes.
SECTION 10. All Special Tax A amounts collected to provide costs of providing the Facilities and incidental expenses shall be deposited in the Special Tax Fund of the District. All Special Tax A amounts collected to provide costs of providing the Services shall be deposited in the Government Fund.
All Special Tax B amounts collected shall be deposited in the Government Fund. 299
SECTION 11. The County Auditor/Tax Collector is hereby directed to enter in the next County assessment roll on which taxes will become due, opposite each lot or parcel of land affected in a space marked “CFD No. 75 Special Tax A,” or by any other suitable designation, the installment of Special Tax A.
The County Auditor/Tax Collector is hereby directed to enter in the next County assessment roll on which taxes will become due, opposite each lot or parcel of land affected in a space marked “CFD No. 75 Special Tax B,” o r by any other suitable designation, the installment of Special Tax B.
SECTION 12. The County Auditor/Tax Collector shall then, at the close of the tax collection period, promptly render to the District a detailed report showing the amount and/or amounts of such special tax installments, interests, 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.
SECTION 13. The City Council her eby certifies that the levy of the Special Taxes was authorized in accordance with the provisions of the Act, and complies with the requirements of Articles XIIIA and XIIIC of the Constitution of the State of California.
The City Clerk of the City of Onta rio shall certify as to the adoption of this Resolution.
PASSED, APPROVED, AND ADOPTED this 15th day of July 2025.
_____________________________________
PAUL S. LEON, MAYOR
ATTEST:
________________________________
SHEILA MAUTZ, CITY CLERK
APPROVED AS TO LEGAL FORM:
_______________________________
BEST BEST KRIEGER, LLP
CITY ATTORNEY
300
STATE OF CALIFORNIA )
COUNTY OF SAN BERNARDINO )
CITY OF ONTARIO )
I, SHEILA MAUTZ, City Clerk of the City of Ontario, California, DO HEREBY CERTIFY that foregoing Resolution No. 2025- was duly passed and adopted by the City Council of the City of Ontario at their regular meeting held July 15, 2025 by the following roll call vote, to wit:
AYES: COUNCIL MEMBERS:
NOES: COUNCIL MEMBERS:
ABSENT: COUNCIL MEMBERS:
____________________________________
SHEILA MAUTZ, CITY CLERK
(SEAL)
The foregoing is the original of Resolution No. 202 5- duly passed and adopted by the Ontario City Council at their regular meeting held July 15, 2025.
_____________________________________
SHEILA MAUTZ, CITY CLERK
(SEAL)
301
EXHIBIT “A”
CITY OF ONTARIO
COMMUNITY FACILITIES DISTRICT NO. 75
(SPRINGHILL)
SPECIAL TAX RATES
FOR FISCAL YEAR 2025-26
ANNUAL FACILITIES SPECIAL TAX A RATES
ANNUAL SERVICES SPECIAL TAX B RATES
Residential
Floor Area
Land Use (Sq. Ft.)
Developed Property:
Single Family Attached Property <1,401 $1,957.00 per Unit Single Family Attached Property 1,401-1,500 $2,623.00 per Unit Single Family Attached Property 1,501-1,600 $3,231.00 per Unit Single Family Attached Property >1,700 $3,612.00 per Unit Single Family Detached Property <1,501 $2,528.00 per Unit Single Family Detached Property 1,501-1,700 $3,077.00 per Unit Single Family Detached Property 1,701-1,900 $3,451.00 per Unit Single Family Detached Property 1,901-2,100 $3,969.00 per Unit Single Family Detached Property 2,101-2,300 $4,900.00 per Unit Single Family Detached Property >2,500 $5,095.00 per Unit Other Residential Property N/A $70,087.00 per Acre
Non-Residential Property N/A $70,087.00 per Acre
Final Mapped Property N/A $0.00 per Acre
Undeveloped Property N/A $0.00 per Acre
FY 2025-26
Tax Rates A
Developed Property
Land Use
Residential Property:
Single Family Detached $1,371.52 per Unit
Multiple Family $1,188.90 per Unit
Gated Community Attached $996.52 per Unit
Non-Residential Property $0.250100 per Sq. Ft.
FY 2025-26
Tax Rates B
302
655)University)Ave,)Suite)200)•)Sacramento,)CA)95825
Phone:)l916p)561-0890)•)Fax:)l916p)561-0891
www.goodwinconsultinggroup.net
CITY OF ONTARIO
COMMUNITY FACILITIES DISTRICTS
OLD MODEL COLONY BONDED FACILITIES CFD
CFD TAX ADMINISTRATION REPORT
FISCAL YEAR 2025-26
June 23, 2025
303
City of Ontario
Old Model Colony Bonded Facilities CFD
CFD Tax Administration Report
TABLE OF CONTENTS
Section Page
I. Introduction ..........................................................................................................................1
II. Purpose of Report ................................................................................................................3
III. Status of CFD .......................................................................................................................4
IV. Fiscal Year 2025-26 Special Tax Requirement ...................................................................5
V. Special Tax Levy .................................................................................................................6
VI. Special Tax Delinquencies ...................................................................................................7
VII. State Reporting Requirements .............................................................................................8
Appendix A – Summary of Fiscal Year 2025-26 Special Tax Levy
Appendix B – Fiscal Year 2025-26 Special Tax Requirement
Appendix C – Boundary Map of Community Facilities District
Appendix D – Fiscal Year 2025-26 Special Tax Levy for Individual Assessor’s Parcels
304
City of Ontario 1 Fiscal Year 2025-26
Old Model Colony Bonded Facilities CFD CFD Tax Administration Report I. INTRODUCTION
City of Ontario Community Facilities Districts
In 2008, the City of Ontario (the “City”) formed a Mello-Roos Community Facilities District (“CFD”) for a specific project located in the more-developed part of the City to the north of Ontario Ranch, in an area known as the Old Model Colony. This development required the City to provide additional public facilities, which are described in greater detail below. This CFD Tax Administration Report (“Report”) provides information regarding the City’s CFD within the Old Model Colony that has issued bonds to pay for public facilities on or prior to June 1, 2025 (the “Old Model Colony Bonded Facilities CFD”). All references to CFDs in the remainder of this report refer to the Old Model Colony Bonded Facilities CFD, specifically.
City of Ontario Community Facilities District No. 13
On May 6, 2008, the City of Ontario (the “City”) City Council (the “City Council”) adopted Resolution No. 2008-32, which established the City of Ontario Community Facilities District No. 13 (California Commerce Center - Phase IV). A successful landowner election authorized the levy of a Mello-Roos special tax on property within CFD No. 13 to fund certain public facilities. The landowners also voted to incur bonded indebtedness, secured by special taxes levied in CFD No.
13. On July 16, 2008, the City, on b ehalf of CFD No. 13, issued special tax bonds (the “Series 2008 Bonds”) in the aggregate principal amount of $4,635,000 to finance public improvements.
On June 16, 2021, the City, on behalf of CFD No. 13, issued refunding special tax bonds (the “Series 2021 Bonds” or “Bonds”) in the aggregate principal amount of $3,205,000 to refund the outstanding Series 2008 Bonds. The types of facilities to be funded by bond proceeds and special tax revenues include street improvements, water and sewer facilities, stor m drain facilities, and other public infrastructure improvements for the benefit of residents within CFD No. 13.
CFD No. 13 is located in the eastern portion of the City, approximately one mile southeast of the Ontario International Airport. CFD No. 13 encompasses a 103-acre site between Milliken Avenue and Haven Avenue, south of Francis Street. The development plan for the area within CFD No. 13 includes the construction of six industrial buildings and one commercial office building.
The Mello-Roos Community Facilities Act of 1982
The California State Legislature (the “Legislature”) approved the Mello -Roos Community Facilities Act of 1982 that provides for the levy of a special tax within a defined geographic area (i.e., a community facilities district) if such a levy is approved by two-thirds of the qualified electors in the area. Community facilities districts can generate funding for a broad range of facilities and eligible services. These services include police protection services, fire protection and suppression services, library services, recreation program services, flood and storm protection services, street lighting services, and maintenance of roads, parks, parkways, and open space .
Special taxes can be allocated to property in any reasonable manner other than on an ad valorem basis.
305
City of Ontario 2 Fiscal Year 2025-26
Old Model Colony Bonded Facilities CFD CFD Tax Administration Report
A community facilities district is authorized to issue tax -exempt bonds that are secured by land within the district. If a parcel does not pay the special tax levied on it, a public agency can foreclose on the parcel and use the proceeds of the foreclosure sale to ensure that bondholders receive interest and principal payments on the bonds. Because bonds issued by a community facilities district are land-secured, there is no risk to a public agency’s general fund or taxing capacity. In addition, because the bonds are tax -exempt, they typically carry an interest rate that is lower than conventional construction financing.
306
City of Ontario 3 Fiscal Year 2025-26
Old Model Colony Bonded Facilities CFD CFD Tax Administration Report II. PURPOSE OF REPORT
This Report presents findings from research and financial analysis performed by Goodwin Consulting Group, Inc. to determine the fiscal year 2025-26 special tax levies for the Old Model Colony Bonded Facilities CFD. The Report is intended to provide information to interested parties regarding this CFD, including the special taxes to be levied in fiscal year 2025-26, the status of development in the CFD, and information regarding special tax delinquencies within the CFD.
The remainder of the Report is organized as follows:
• Section III provides general information about the CFD including the status of construction. Additionally, information on the special tax bonds is provided in this section.
• Section IV identifies the financial obligations, in particular, the Special Tax Requirement for the CFD for fiscal year 2025-26.
• Section V provides a summary of the methodologies used to apportion special taxes among parcels in the CFD.
• Section VI describes delinquencies in payment of the special taxes in prior fiscal years.
• Section VII provides information regarding state reporting requirements applicable to the CFD.
307
City of Ontario 4 Fiscal Year 2025-26
Old Model Colony Bonded Facilities CFD CFD Tax Administration Report III. STATUS OF CFD
The table below summarizes the Old Model Colony Bonded Facilities CFD and provides the outstanding principal amount of special tax bonds. The table also shows whether all of the anticipated units and/or non-residential buildings have been issued building permits. The summary table in Appendix A show s the amounts levied in the CFD for fiscal year 2025-26. See the map included in Appendix C for the specific boundaries of the CFD.
Status of CFDs
Fiscal Year 2025-26
CFD
No. CFD Name First FY
Levied
Bond
Series
Outstanding
Principal*
CFD
Built
Out**
13 California Commerce Center – Phase IV 2008-09 2021 $2,785,000 Yes * As of June 30, 2025.
** Indicates that all anticipated residential units and/or non -residential square footage h ave had building permits issued as of May 1, 2025.
308
City of Ontario 5 Fiscal Year 2025-26
Old Model Colony Bonded Facilities CFD CFD Tax Administration Report IV. FISCAL YEAR 2025-26 SPECIAL TAX REQUIREMENT
The special tax for the Old Model Colony Bonded Facilities CFD is levied according to the methodology set forth in the Rate and Method of Apportionment of Special Tax (the “RMA”) for that CFD. The RMA w as adopted as an exhibit to the Resolution of Formation for the CFD.
Pursuant to the RMA, the special tax levied must be equal to the Special Tax Requirement for that fiscal year. Generally , the Special Tax Requirement means the amount necessary in any fiscal year (i) to pay principal and interest on bonds , (ii) to pay periodic costs on bonds, (iii) to pay the administrative expenses of the CFD, (iv) to replenish any reserve fund for the bonds, (v) to pay directly for acquisition or construction of facilities when there are no outstanding bonds, and (vi) to provide an amount equal to special tax delinquencies based on the historical delinquency rate for the special taxes as determined by the CFD Administrator; less (vii) a credit for funds available to reduce the annual special tax levy. For fiscal year 2025-26, the Special Tax Requirement was based on estimated costs for each CFD provided by the City. The table in Appendix B shows the Special Tax Requirement for the Old Model Colony Bonded Facilities CFD.
309
City of Ontario 6 Fiscal Year 2025-26
Old Model Colony Bonded Facilities CFD CFD Tax Administration Report V. SPECIAL TAX LEVY
Special Tax Categories
Pursuant to the adopted RMA, all property within the CFD is assigned to a special tax category.
The various special tax categories each have a maximum special tax rate per building square foot or per parcel. Additionally, the category will determine the priority in which each parcel will be taxed. Categories created for one CFD do not pertain to any other CFD. The table in Appendix A of this report show s the amount of property in each category, the maximum special tax rate s, and the actual amount of special tax levied in fiscal year 2025-26. A more detailed description of the special tax categories is included below.
CFD No. 13
Special taxes within CFD No. 13 are levied pursuant to the methodology set forth in the RMA, which defines Taxable Property as all parcels within the boundaries of CFD No. 13 that are not exempt from the Special Taxes. Each fiscal year, parcels of Taxable Property are classified as either Industrial Property or Commercial Property.
• Industrial Property means Taxable Property, designated as Parcels 2 through 7 of Parcel Map No. 18334, as shown in the CFD boundary map.
• Commercial Property means Taxable Property, designated as Parcel 1 of Parcel Map No. 18334, as shown in the CFD boundary map.
Maximum Special Tax Rates
The maximum special tax rates applicable to each c ategory of property are set forth in Section C of the RMA. The percentage of the maximum special tax that will be levied on each land use category in fiscal year 2025-26 is determined by the method of apportionment included in Section D of the RMA. The table in Appendix A identifies the maximum annual special taxes that can be levied on property in the CFD.
Apportionment of Special Taxes
The amount of special tax le vied on each parcel in each fiscal year will be determined by application of Section D of the RMA. Pursuant to this section, the Special Tax Requirement will be allocated by levying the special tax proportionally on each parcel or portion of each parcel of Taxable Property up to 100% of the maximum special tax, until the Special Tax Requirement is satisfied. The actual special tax rates and the number of units of Taxable Property for fiscal year 2025-26 are shown in the table in Appendix A.
310
City of Ontario 7 Fiscal Year 2025-26
Old Model Colony Bonded Facilities CFD CFD Tax Administration Report VI. SPECIAL TAX DELINQUENCIES
The special taxes for the CFD are collected via the annual secured property tax bills issued by San Bernardino County. Annually, around the end of each fiscal year, the San Bernardino County Auditor-Controller’s Office reports on the special taxes that are delinquent. On May 8, 2025, the County Auditor-Controller’s office reported that there were no delinquencies in the payment of the special tax. Thus, the Special Tax Requirement for fiscal year 2025-26 has not been increased as a result of any fiscal year 2024-25 delinquencies.
311
City of Ontario 8 Fiscal Year 2025-26
Old Model Colony Bonded Facilities CFD CFD Tax Administration Report VII. STATE REPORTING REQUIREMENTS
Assembly Bill No. 1666
On July 25, 2016, Governor Jerry Brown signed Assembly Bill No. 1666, adding Section 53343.2 to the California Government Code (“GC”). The bill enhances the transparency of community facilities districts by requiring that certain reports be accessible on a local agency’s web site.
Pursuant to Section 53343.2, a local agency that has a web site shall, within seven months after the last day of each fiscal year of the district, display prominently on its web site the following information:
Item (a): A copy of an annual report, if requested, pursuant to GC Section 53343.1. The report required by Section 53343.1 includes CFD budgetary information for the prior fiscal year and is only prepared by a community facilities district at the request of a person who resides in or owns property in the community facilities district. If the annual report has not been requested to be prepared, then a posting to the web site would not be necessary.
Item (b): A copy of the report provided to the California Debt and Investment Advisory Commission (“CDIAC”) pursuant to GC Section 53359.5. Under Section 53359.5, local agencies must provide CDIAC with the following: (i) notice of proposed sale of bonds; (ii) annual reports on the fiscal status of bonded districts; and (iii) notice of any failure to pay debt service on bonds, or of any draw on a reserve fund to pay debt service on bonds.
Item (c): A copy of the report provided to the State Controller’s Office pursuant to GC Section 12463.2. This section refers to the parcel tax portion of a local agency’s Financial Transactions Report that is prepared for the State Controller’s Office annually. Note that school districts are not subject to the reporting required by GC Section 12463.2.
Assembly Bill No. 1483
On October 9, 2019, Governor Gavin Newsom signed Assembly Bill No. 1483, adding Section 65940.1 to the California Government Code. The law requires that a city, county, or special district that has an internet website, maintain on its website a current sc hedule of fees, exactions, and affordability requirements imposed by the public agency on all housing development projects.
Pursuant to Section 65940.1, the definition of an exaction includes a special tax levied pursuant to the Mello-Roos Community Facilities Act.
Assembly Bill No. 1483 defines a housing development project as consisting of (a) residential units only; or (b) mixed-use developments consisting of residential and non -residential land uses with at least two -thirds of the square footage designated for re sidential use; or (c) transitional housing or supportive housing. Assembly Bill No. 1483 also requires a city, county, or special district to update this information on their website within 30 days of any changes made to the information.
312
City of Ontario 9 Fiscal Year 2025-26
Old Model Colony Bonded Facilities CFD CFD Tax Administration Report Senate Bill No. 165
On September 18, 2000, former Governor Gray Davis signed Senate Bill 165 which enacted the Local Agency Special Tax and Bond Accountability Act. In approving the bill, the Legislature declared that local agencies need to demonstrate to the voters that special taxes and bond proceeds are being spent on the facilities and services for which they were intended. To further this objective, the Legislature added Sections 50075.3 and 53411 to the California Government Code setting forth annual reporting requirements relative to special taxes collected and bonds issued by a local public agency. Pursuant to the Sections 50075.3 and 53411, the “chief fiscal officer” of the public agency will, by January 1, 2002, and at least once a year thereafter, file a report wi th the City setting forth (i) the amount of special taxes that have been collected and expended; (ii) the status of any project required or authorized to be funded by the special taxes; (iii) if bonds have been issued, the amount of bonds that have been co llected and expended; and (iv) if bonds have been issued, the status of any project required or authorized to be funded from bond proceeds
313
APPENDIX A
Summary of Fiscal Year 2025-26
Special Tax Levy
314
FY 2025-26
Number of Total Special Tax
Land Use Parcels Sq. Ft. Levy
Taxable Property:
Industrial Property 6 1,936,142 $0.2111 per Sq. Ft. $0.1561 per Sq. Ft. $302,299.72 Commercial Property 1 N/A $11,275.00 per Parcel $8,339.28 per Parcel $8,339.28 Total Fiscal Year 2025-26 Special Tax Levy $310,639.00
Goodwin Consulting Group, Inc.
Maximum Actual
Special Tax Special Tax
City of Ontario
Community Facilities District No. 13
(California Commerce Center - Phase IV)
Fiscal Year 2025-26 Special Tax Levy Summary
FY 2025-26 FY 2025-26
315
APPENDIX B
Fiscal Year 2025-26
Special Tax Requirement
316
Debt Service
Interest Due March 1, 2026 $52,700.00
Interest Due September 1, 2026 $52,700.00
Principal Due September 1, 2026 $160,000.00
Total Debt Service $265,400.00
Administrative Costs
District Administration $37,239.00
Tax Consultant/Professional Services $8,000.00
Total Administrative Expenses $45,239.00
Delinquencies $0.00
Direct Funding of Facilities $0.00
Rounding Adjustment $0.00
Special Tax Requirement for Fiscal Year 2025-26 $310,639.00 City of Ontario
Community Facilities District No. 13
(California Commerce Center - Phase IV)
Special Tax Requirement for Fiscal Year 2025-26
317
APPENDIX C
Boundary Map of Community Facilities District
318
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APPENDIX D
Fiscal Year 2025-26
Special Tax Levy for
Individual Assessor’s Parcels
320
FY 2025-26
Land Use Lot Square Actual
Class Acreage Footage Special Tax
0211 - 281 - 56 - 0000 Commercial 2.05 $8,339.28
0211 - 281 - 57 - 0000 Industrial 26.49 562,089 $87,761.82 0211 - 281 - 58 - 0000 Industrial 19.34 369,086 $57,627.28 0211 - 281 - 59 - 0000 Industrial 30.29 680,925 $106,316.28 0211 - 281 - 60 - 0000 Industrial 11.49 241,367 $37,685.86 0211 - 281 - 61 - 0000 Industrial 3.48 52,387 $8,179.46 0211 - 281 - 62 - 0000 Industrial 3.10 30,288 $4,729.02 Total Special Tax Levy for FY 2025-26 $310,639.00
Goodwin Consulting Group, Inc.; City of Ontario 6/23/2025 Assessor's
Parcel Number
City of Ontario
Community Facilities District No. 13
(California Commerce Center - Phase IV)
Fiscal Year 2025-26 Special Tax Levy