What are Special Assessments?

Special assessments are a charge on a tax bill for a service or benefit provided directly to a property. They are collected at the same time and in the same manner property taxes are collected.

Examples of these types of assessments are garbage collection, sewer, lights and landscaping maintenance, mosquito abatement, fire protection, water, sanitation and other such services. 

A special district is formed in order to provide property specific services or benefits. These districts are permitted to charge an assessment for the services rendered under the applicable state law that allowed their creation. In accordance with state law, each fiscal year the special district provides the county Auditor-Controller with a listing of the parcels and the amounts to be charged to each parcel on the property tax roll. The district also provides the Auditor-Controller with a resolution authorizing the placement of the charge on specific parcels. Provided the legal requirements are met by special district, the county Auditor must place the special assessment charge on a property tax bill.

Show All Answers

1. As a new owner, what do I need to know?
2. What is a Secured tax bill?
3. Are there any exemption programs for Secured taxes?
4. Do I have recourse if I think the assessed value of my property is too high?
5. Do I have the right to appeal the Assessor's Secured assessed value?
6. When are secured property tax bills mailed?
7. How do I change the mailing address on my tax bill?
8. What should I do if I don't receive a secured property tax bill?
9. When are secured property taxes due?
10. What is property tax postponement?
11. What happens if I don't pay my taxes on time?
12. Can I pay less than the amount due?
13. Is my lender paying this bill?
14. What are Special Assessments?
15. What is a Supplemental tax bill?
16. Who may apply for the Installment Plan of Redemption?
17. Is an installment plan available to pay my delinquent taxes?
18. Is there a fee to apply for the installment plan?
19. Does interest continue to accrue while participating in the installment plan?
20. What happens if I do not keep my plan current or up to date?
21. If I don't pay my taxes, when would you sell my house?