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What is an Assessment ?
Background:
An Assessment District is a special district formed by a local government agency
(County, City, Water District, etc.) and includes property that will receive direct benefit
from the construction of new public improvements or from the maintenance of existing
public improvements. The most common types of public improvements financed include
roads, sidewalks, sewer facilities and water facilities.
Who pays for the public improvements?
The local agency that forms the assessment district sells bonds to raise the money to
build or acquire the public improvement. The agency then levies a special assessment
against each parcel of land within the district, in proportion to its share of benefit from
the improvement. The owners of the assessed land repay the bonds over a period of
years through annual assessments, which are included on the County's general
property tax bill.
How much will I pay and for how long?
When the assessment district is formed and bonds are issued, each property is
assessed a certain amount based on the percentage of benefit received by the
property. Factors that determine the amount of benefit received may include the size of
the lot or the proximity to the improvement being financed. The special assessment is
payable through annual installments over the life of the bond issue, which is typically 15
to 20 years, but may be as many as 40 years depending on the terms of the bond
issue.
What if I don't pay the assessment?
If a property owner does not pay the tax bill or the special assessment, the assessment
district may foreclose on the property in order to collect the special assessments. The
foreclosure process may begin as soon as 150 days after the delinquency occurs. The
assessment district's foreclosure powers exceed those of Counties which require a five-
year period to pass before foreclosure can be initiated for delinquent property taxes.
If a property owner does not pay the tax bill or the special assessment, the assessment
district may foreclose on the property in order to collect the special assessments. The
foreclosure process may begin as soon as 150 days after the delinquency occurs. The
assessment district's foreclosure powers exceed those of Counties which require a five-
year period to pass before foreclosure can be initiated for delinquent property taxes.
Who authorized the assessment district?
Prior to the passage of Proposition 218 in 1998, SAFCA’s Board of Directors had the
authority to form flood protection assessment districts. However, Proposition 218, the
right to vote on taxes, had the effect of changing the rules for forming assessment
districts. Currently, the procedure for forming an assessment district involves approval
of the assessment by property owners who benefit from the public improvement.
How can I find out more about the special assessment on my property?
Each assessment district is identified by the local agency that formed it and by a unique
name or number. Contact the Sacramento Area Flood Control Agency (SAFCA) for
specific information regarding the amount of bonds sold and the length of time that you
will be obligated to pay SAFCA assessment(s).
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