Ontario Ranch bonded facilities CFD special taxes — Ontario

The record

Why it exists

“This new development requires the City to provide additional public services and facilities. To finance these additional services and facilities, the City has formed Mello-Roos Community Facilities Districts ("CFDs") on each new project that develops within Ontario Ranch. All new developments within Ontario Ranch are required to form a CFD that pays for public services. Typically, residential projects will also form a CFD that pays for a portion of the public infrastructure that serves each project.”

CFD Tax Administration Report FY 2022-23, September 8, 2022, Section I Introduction, printed p. 1 · source document ↗

What it pays for

“Each CFD can potentially be authorized to fund a different set of services and facilities. However, the City typically authorizes special taxes in the Ontario Ranch Bonded Facilities CFDs to pay for street and bridge improvements, domestic and recycled water distribution facilities, sewer and storm drainage facilities, and other public infrastructure improvements for the benefit of residents within each CFD. In addition, under limited circumstances the special tax revenues generated in the CFDs can be used to directly fund 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 protection services, and maintenance and operation of any real property or other tangible property with an estimated useful life of five or more years that is owned by the City for residents within each CFD. A specific list of authorized services and facilities for each CFD may be found in the Resolution of Intention to Establish a Community Facilities District for each CFD.”

CFD Tax Administration Report FY 2022-23, September 8, 2022, Section I Introduction, printed p. 1 · source document ↗

Where it applies

“On November 30, 1999, the City of Ontario (the "City') completed the annexation of an 8,000-acre agricultural area in the southern portion of the City. That area, known today as Ontario Ranch, is planned for substantial new development including over 47,000 new homes and 16 million square feet of retail and industrial land uses. ... This CFD Tax Administration Report ("Report") provides information regarding the City's CFDs within Ontario Ranch that have issued bonds to pay for public facilities on or prior to June 1, 2022 (the "Ontario Ranch Bonded Facilities CFDs").”

CFD Tax Administration Report FY 2022-23, September 8, 2022, Section I Introduction, printed p. 1 · source document ↗

When it is paid

“The special taxes for the CFDs are collected via the annual secured property tax bills issued by San Bernardino County.”

CFD Tax Administration Report FY 2022-23, September 8, 2022, Section VI Special Tax Delinquencies, printed p. 9 · source document ↗

Who collects it

San Bernardino County (annual secured property tax bills)

“The special taxes for the CFDs are collected via the annual secured property tax bills issued by San Bernardino County. Annually, around July 1 of each year, the San Bernardino County Auditor-Controller's Office reports on the special taxes that are delinquent.”

CFD Tax Administration Report FY 2022-23, September 8, 2022, Section VI, printed p. 9 · source document ↗

Who is exempt

“The RMAs define Taxable Property as all parcels within the boundaries of a CFD that are not exempt from the Special Tax. ... The RMAs generally set a limit on the amount of acreage of Public Property in each CFD that will be exempt from the special tax, and any subsequent public property will be classified as Taxable Public Property. ... The RMAs generally set a limit on the amount of acreage of Property Owner Association Property in each CFD that will be exempt from the special tax, and any subsequent property owner association property will be classified as Taxable Property Owner Association Property.”

CFD Tax Administration Report FY 2022-23, September 8, 2022, Section V Special Tax Levies, printed p. 6 · source document ↗

How it changes

“The City of Ontario continues to form new CFDs in Ontario Ranch as new developments are proposed and move through the planning process. However, not all of these CFDs have levied special taxes as of fiscal year 2022-23. The special tax levy for a CFD commences once a building permit has been issued for new construction of a residential unit or a non-residential building in a CFD.”

CFD Tax Administration Report FY 2022-23, September 8, 2022, Section III Status of CFDs, printed p. 4 · source document ↗

Every published rate

Land use	House size	Basis	Effective	Amount
—
Single-family detached		per DU/yr	1 Jul 2022	$3,905
CFD No. 40 (Emerald Park Facilities)
Single-family attached	>1,900 sq ft	per unit	—	$2,319
the line this rate was read from “Single Family Attached Property >1,900 0 $2,319.00 per Unit $2,319.00 per Unit $0.00” the levying document · source document ↗
Single-family attached	1,701-1,900 sq ft	per unit	—	$2,144
the line this rate was read from “Single Family Attached Property 1,701-1,900 26 $2,144.00 per Unit $2,144.00 per Unit $55,744.00” the levying document · source document ↗
Single-family attached	1,501-1,700 sq ft	per unit	—	$1,905
the line this rate was read from “Single Family Attached Property 1,501-1,700 68 $1,905.00 per Unit $1,905.00 per Unit $129,540.00” the levying document · source document ↗
Single-family attached	1,301-1,500 sq ft	per unit	—	$1,655
the line this rate was read from “Single Family Attached Property 1,301-1,500 55 $1,655.00 per Unit $1,655.00 per Unit $91,025.00” the levying document · source document ↗
Single-family attached	1,101-1,300 sq ft	per unit	—	$1,459
the line this rate was read from “Single Family Attached Property 1,101-1,300 42 $1,459.00 per Unit $1,459.00 per Unit $61,278.00” the levying document · source document ↗
Single-family attached	951-1,100 sq ft	per unit	—	$1,276
the line this rate was read from “Single Family Attached Property 951-1,100 26 $1,276.00 per Unit $1,276.00 per Unit $33,176.00” the levying document · source document ↗
Single-family attached	801-950 sq ft	per unit	—	$1,079
the line this rate was read from “Single Family Attached Property 801-950 0 $1,079.00 per Unit $1,079.00 per Unit $0.00” the levying document · source document ↗
Single-family attached	<801 sq ft	per unit	—	$966.00
the line this rate was read from “Single Family Attached Property <801 0 $966.00 per Unit $966.00 per Unit $0.00” the levying document · source document ↗
CFD No. 39 (New Haven Facilities - Area C)
Single-family attached	>1,900 sq ft	per unit	—	$2,082
the line this rate was read from “Single Family Attached Property >1,900 0 $2,107.00 per Unit $2,082.30 per Unit $0.00” the levying document · source document ↗
Single-family attached	1,701-1,900 sq ft	per unit	—	$1,985
the line this rate was read from “Single Family Attached Property 1,701-1,900 20 $2,009.00 per Unit $1,985.45 per Unit $39,709.00” the levying document · source document ↗
Single-family attached	1,501-1,700 sq ft	per unit	—	$1,772
the line this rate was read from “Single Family Attached Property 1,501-1,700 51 $1,793.00 per Unit $1,771.98 per Unit $90,370.98” the levying document · source document ↗
Single-family attached	1,301-1,500 sq ft	per unit	—	$1,549
the line this rate was read from “Single Family Attached Property 1,301-1,500 41 $1,567.00 per Unit $1,548.63 per Unit $63,493.83” the levying document · source document ↗
Single-family attached	1,101-1,300 sq ft	per unit	—	$1,453
the line this rate was read from “Single Family Attached Property 1,101-1,300 31 $1,470.00 per Unit $1,452.77 per Unit $45,035.87” the levying document · source document ↗
Single-family attached	951-1,100 sq ft	per unit	—	$1,098
the line this rate was read from “Single Family Attached Property 951-1,100 20 $1,111.00 per Unit $1,097.97 per Unit $21,959.40” the levying document · source document ↗
Single-family attached	801-950 sq ft	per unit	—	$763.94
the line this rate was read from “Single Family Attached Property 801-950 0 $773.00 per Unit $763.94 per Unit $0.00” the levying document · source document ↗
Single-family attached	<801 sq ft	per unit	—	$555.41
the line this rate was read from “Single Family Attached Property <801 0 $562.00 per Unit $555.41 per Unit $0.00” the levying document · source document ↗
CFD No. 41 (Canvas Park Facilities)
Single-family attached	>1,900 sq ft	per unit	—	$2,066
the line this rate was read from “Single Family Attached Property >1,900 0 $2,066.00 per Unit $2,066.00 per Unit $0.00” the levying document · source document ↗
Single-family attached	1,701-1,900 sq ft	per unit	—	$1,923
the line this rate was read from “Single Family Attached Property 1,701-1,900 66 $1,923.00 per Unit $1,923.00 per Unit $126,918.00” the levying document · source document ↗
Single-family attached	1,501-1,700 sq ft	per unit	—	$1,759
the line this rate was read from “Single Family Attached Property 1,501-1,700 128 $1,759.00 per Unit $1,759.00 per Unit $225,152.00” the levying document · source document ↗
Single-family attached	Three Story, >1,800 sq ft	per unit	—	$1,717
the line this rate was read from “Single Family Attached Three Story >1,800 0 $1,717.00 per Unit $1,717.00 per Unit $0.00” the levying document · source document ↗
Single-family attached	1,301-1,500 sq ft	per unit	—	$1,632
the line this rate was read from “Single Family Attached Property 1,301-1,500 157 $1,632.00 per Unit $1,632.00 per Unit $256,224.00” the levying document · source document ↗
Single-family attached	Three Story, 1,601-1,800 sq ft	per unit	—	$1,615
the line this rate was read from “Single Family Attached Three Story 1,601-1,800 0 $1,615.00 per Unit $1,615.00 per Unit $0.00” the levying document · source document ↗
Single-family attached	Three Story, 1,401-1,600 sq ft	per unit	—	$1,503
the line this rate was read from “Single Family Attached Three Story 1,401-1,600 0 $1,503.00 per Unit $1,503.00 per Unit $0.00” the levying document · source document ↗
Single-family attached	1,101-1,300 sq ft	per unit	—	$1,400
the line this rate was read from “Single Family Attached Property 1,101-1,300 33 $1,400.00 per Unit $1,400.00 per Unit $46,200.00” the levying document · source document ↗
Single-family attached	Three Story, 1,201-1,400 sq ft	per unit	—	$1,251
the line this rate was read from “Single Family Attached Three Story 1,201-1,400 0 $1,251.00 per Unit $1,251.00 per Unit $0.00” the levying document · source document ↗
Single-family attached	901-1,100 sq ft	per unit	—	$1,140
the line this rate was read from “Single Family Attached Property 901-1,100 33 $1,140.00 per Unit $1,140.00 per Unit $37,620.00” the levying document · source document ↗
Single-family attached	Three Story, 1,051-1,200 sq ft	per unit	—	$1,127
the line this rate was read from “Single Family Attached Three Story 1,051-1,200 0 $1,127.00 per Unit $1,127.00 per Unit $0.00” the levying document · source document ↗
Single-family attached	<901 sq ft	per unit	—	$1,075
the line this rate was read from “Single Family Attached Property <901 0 $1,075.00 per Unit $1,075.00 per Unit $0.00” the levying document · source document ↗
Single-family attached	Three Story, 901-1,050 sq ft	per unit	—	$1,040
the line this rate was read from “Single Family Attached Three Story 901-1,050 0 $1,040.00 per Unit $1,040.00 per Unit $0.00” the levying document · source document ↗
Single-family attached	Three Story, 751-900 sq ft	per unit	—	$833.00
the line this rate was read from “Single Family Attached Three Story 751-900 0 $833.00 per Unit $833.00 per Unit $0.00” the levying document · source document ↗
Single-family attached	Three Story, <751 sq ft	per unit	—	$711.00
the line this rate was read from “Single Family Attached Three Story <751 0 $711.00 per Unit $711.00 per Unit $0.00” the levying document · source document ↗
CFD No. 28 (New Haven Facilities - Area A)
Single-family attached	>2,300 sq ft	per unit	—	$2,035
the line this rate was read from “Single Family Attached Property >2,300 0 $2,072.00 per Unit $2,034.68 per Unit $0.00” the levying document · source document ↗
Single-family attached	2,101-2,300 sq ft	per unit	—	$1,876
the line this rate was read from “Single Family Attached Property 2,101-2,300 0 $1,910.00 per Unit $1,875.60 per Unit $0.00” the levying document · source document ↗
Single-family attached	1,901-2,100 sq ft	per unit	—	$1,716
the line this rate was read from “Single Family Attached Property 1,901-2,100 0 $1,747.00 per Unit $1,715.53 per Unit $0.00” the levying document · source document ↗
Single-family attached	1,701-1,900 sq ft	per unit	—	$1,565
the line this rate was read from “Single Family Attached Property 1,701-1,900 26 $1,594.00 per Unit $1,565.29 per Unit $40,697.54” the levying document · source document ↗
Single-family attached	1,501-1,700 sq ft	per unit	—	$1,396
the line this rate was read from “Single Family Attached Property 1,501-1,700 26 $1,422.00 per Unit $1,396.39 per Unit $36,306.14” the levying document · source document ↗
Single-family attached	1,301-1,500 sq ft	per unit	—	$1,237
the line this rate was read from “Single Family Attached Property 1,301-1,500 13 $1,260.00 per Unit $1,237.30 per Unit $16,084.90” the levying document · source document ↗
Single-family attached	1,101-1,300 sq ft	per unit	—	$1,078
the line this rate was read from “Single Family Attached Property 1,101-1,300 0 $1,098.00 per Unit $1,078.22 per Unit $0.00” the levying document · source document ↗
Single-family attached	951-1,100 sq ft	per unit	—	$879.86
the line this rate was read from “Single Family Attached Property 951-1,100 26 $896.00 per Unit $879.86 per Unit $22,876.36” the levying document · source document ↗
Single-family attached	801-950 sq ft	per unit	—	$838.62
the line this rate was read from “Single Family Attached Property 801-950 0 $854.00 per Unit $838.62 per Unit $0.00” the levying document · source document ↗
Single-family attached	<801 sq ft	per unit	—	$759.08
the line this rate was read from “Single Family Attached Property <801 0 $773.00 per Unit $759.08 per Unit $0.00” the levying document · source document ↗
CFD No. 30 (New Haven Facilities - Area B)
Single-family attached	>1,900 sq ft	per unit	—	$1,886
the line this rate was read from “Single Family Attached Property >1,900 0 $1,886.00 per Unit $1,886.00 per Unit $0.00” the levying document · source document ↗
Single-family attached	1,701-1,900 sq ft	per unit	—	$1,691
the line this rate was read from “Single Family Attached Property 1,701-1,900 28 $1,691.00 per Unit $1,691.00 per Unit $47,348.00” the levying document · source document ↗
Single-family attached	1,501-1,700 sq ft	per unit	—	$1,595
the line this rate was read from “Single Family Attached Property 1,501-1,700 28 $1,595.00 per Unit $1,595.00 per Unit $44,660.00” the levying document · source document ↗
Single-family attached	1,301-1,500 sq ft	per unit	—	$1,300
the line this rate was read from “Single Family Attached Property 1,301-1,500 14 $1,300.00 per Unit $1,300.00 per Unit $18,200.00” the levying document · source document ↗
Single-family attached	1,101-1,300 sq ft	per unit	—	$1,136
the line this rate was read from “Single Family Attached Property 1,101-1,300 0 $1,136.00 per Unit $1,136.00 per Unit $0.00” the levying document · source document ↗
Single-family attached	951-1,100 sq ft	per unit	—	$1,019
the line this rate was read from “Single Family Attached Property 951-1,100 28 $1,019.00 per Unit $1,019.00 per Unit $28,532.00” the levying document · source document ↗
Single-family attached	801-950 sq ft	per unit	—	$911.00
the line this rate was read from “Single Family Attached Property 801-950 0 $911.00 per Unit $911.00 per Unit $0.00” the levying document · source document ↗
Single-family attached	<801 sq ft	per unit	—	$851.00
the line this rate was read from “Single Family Attached Property <801 0 $851.00 per Unit $851.00 per Unit $0.00” the levying document · source document ↗
CFD No. 54 (Esperanza Facilities)
Single-family attached	>1,900 sq ft	per unit	—	$1,840
the line this rate was read from “Single Family Attached Property >1,900 0 $1,840.00 per Unit $1,840.00 per Unit $0.00” the levying document · source document ↗
Single-family attached	1,701-1,900 sq ft	per unit	—	$1,766
the line this rate was read from “Single Family Attached Property 1,701-1,900 0 $1,766.00 per Unit $1,766.00 per Unit $0.00” the levying document · source document ↗
Single-family attached	1,501-1,700 sq ft	per unit	—	$1,623
the line this rate was read from “Single Family Attached Property 1,501-1,700 11 $1,623.00 per Unit $1,623.00 per Unit $17,853.00” the levying document · source document ↗
Single-family attached	1,301-1,500 sq ft	per unit	—	$1,484
the line this rate was read from “Single Family Attached Property 1,301-1,500 11 $1,484.00 per Unit $1,484.00 per Unit $16,324.00” the levying document · source document ↗
Single-family attached	1,101-1,300 sq ft	per unit	—	$1,312
the line this rate was read from “Single Family Attached Property 1,101-1,300 11 $1,312.00 per Unit $1,312.00 per Unit $14,432.00” the levying document · source document ↗
Single-family attached	901-1,100 sq ft	per unit	—	$1,166
the line this rate was read from “Single Family Attached Property 901-1,100 0 $1,166.00 per Unit $1,166.00 per Unit $0.00” the levying document · source document ↗
Single-family attached	<901 sq ft	per unit	—	$1,090
the line this rate was read from “Single Family Attached Property <901 0 $1,090.00 per Unit $1,090.00 per Unit $0.00” the levying document · source document ↗

The record

Every published rate

About these figures