A Community Facilities District is a Special Tax District provided in State Law that funds public improvements and ongoing services within an identified area. Generally, these district fund a wide variety of services, such as parks and open space maintenance, and in addition, finance public infrastructure projects. A Community Facilities District is formed under the Mello-Roos Community Facilities Act of 1982. Most cities, counties, school districts, and other special district agencies form a Community Facilities District to provide services and facilities.
A Community Facilities District is funded through a special tax. On an annual basis, the special tax levy is calculated according the applicable Rate and Method of Apportionment adopted at the formation of the Community Facilities District. Typically, these special taxes are billed through the County of San Bernardino and appear as separate line item charges on the property tax billing.
There are multiple Community Facilities Districts within the City's boundaries:
- Community Facilities District 85-1 (Fire Protection Services) for fire suppression services and facilities within the boundaries of Archibald Avenue, Etiwanda Avenue , Highland Avenue and Fourth Street.
- Community Facilities District 88-1 (Fire Protection Services) for fire suppression services and facilities within the boundaries of Highland Avenue, Cherry Avenue, Day Creek Channel Boulevarde and the San Bernardino National Forest at the northern boundary of the City.
- Community Facilities District 2000-01 (South Etiwanda) for repayment of bonds to construct facilities such as, street, sewer, water, storm drain and landscaping.
- Community Facilities District 2000-02 (Rancho Cucamonga Corporate Park) for the repayment of bonds to construct street improvements on Miliken Avenue, Arrow Route Highway and Foothill Boulevard.
- Community Facilities District 2000-03 (Rancho Summit) provides for the maintenance of and for the repayment of bonds to construct park improvements, such as equestrian facilities, basketball courts, ball fields and parkways. Special tax A pays the debt service on the bonds and special tax B is for maintenance of the public facilities.
- Community Facilities District 2001-01 for the repayment of bonds to construct street improvements, storm drain and flood control facilities, and water and sewer improvements primarily in the general location of the Victoria Gardens Mall. There are three improvements areas included with this Community Facilities District.
- Community Facilities District 2003-01 for the repayment of bonds to construct street improvements, storm drain and flood control facilities, water and sewer improvements, and the Victoria Gardens Cultural Center. There are two improvement areas included with this Community Facilities District.
- Community Facilities District 2004-01 (Rancho Etiwanda Estates) for the repayment of bonds to construct park and equestrian facilities, street improvements, water and sewer improvements, storm drain and flood control facilities, school facilities and open space.
- Community Facilities District 2006-01 (Vintner's Grove) for the repayment of bonds to construct street improvements, landscape improvements, and water and sewer improvements primarily in the location of Vintner's Grove.
- Community Facilities District 2006-02 (Amador on Route 66) for the repayment of bonds to construct street improvements, landscape improvements, and water and sewer improvements primarily in the location of Amador on Route 66.
- Community Facilities District 2017-01 (North Etiwanda) for the on-going maintenance of landscaping and parkways in the general boundaries of Etiwanda Avenue, Wilson Avenue, and East Avenue.
- Community Facilities District 2018-01 (The Resort at Empire Lakes) for the on-going maintenance of landscaping and parkways in the former location of the Empire Lakes Golf Course.
- Community Facilities District 2022-01 (Street Lighting Services) for ongoing services and maintenance of the streetlights and traffic lights. There are eight different zones spread throughout the City. Zone 1 includes all streetlights and traffic signals on arterial streets throughout the City. While Zones 2 through Zone 8 are specific to geographical communities.
- Community Facilities District 2022-02 (Industrial Area Services) for ongoing services and maintenance of the industrial areas located south of Foothill Blvd.
