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.