What are special assessments?

 

Special assessments are non-ad valorem amounts levied on a per parcel basis which may encompass annual charges for a variety of items to include: charges for services, improvement district charges, 1915 Act special assessments, Mello-Roos community facilities district special taxes, other voter-approved special taxes, special benefit assessments, and fees.

The Auditor-Controller acts as an agent for each agency by placing the special assessment on the tax bill and distributing the tax collected to the agency. Approximately 29,199 special assessment direct charges from more than 80 different districts and agencies are placed on the secured tax roll each year. For information on how to place a special assessment on tax bill, please call our office at (559) 636-5280.

Direct charges and their corresponding amounts may change with each roll year. For information regarding the direct assessment calculation, contact the district, agency, or city responsible for the assessment. The Direct Levy District Listing, a comprehensive directory of contacts and phone numbers for the districts and agencies that place special assessments on the tax bills.