Why am I being charged?
What is this money used for?
Proposition A proceeds provide for public safety improvements to existing park, recreation, and beach facilities; acquisition of additional park land and open space; construction and development of senior centers and at-risk-youth, acquisition and development of trails; restoration of rivers and streams, graffiti prevention, tree planting and other park & recreation enhancements.
How can I have the assessment removed?
The assessment applies to virtually all of the 2.25 million parcels located in Los Angeles County and cannot be removed from the tax bill. The only exempt parcels are commercial agricultural parcels and parcels that cannot be improved in any way. Legal and physical restrictions must prevent any development on a parcel. If the parcel may be developed with any type of improvement, it is not exempt even if development of the parcel might be considered prohibitively expensive.
But I don't live near a park!
The assessment is not based on a property’s proximity to a park or facility.
What is the assessment based on?
The assessment is based on the size and the use of the land. Commercial parcels are based on the size of the land, the use and the amount of square feet of improvements. The assessment is not based on the value of the parcel or the value of its improvements.
Why did my assessment go up in 1996?
On November 5, 1996 the voters of Los Angeles County passed Proposition A of 1996 which provided for an additional $319 million (the 1992 Proposition was $540 million.). To fund the additional projects, the Proposition increased the rate of assessment by approximately 54% from $21.89 per acre to $33.69 per acre.
How long will the assessment be on my bill?
The 1992 portion of Proposition A will sunset after the 2014-2015 Tax Roll. The 1996 portion of the Assessment will be levied until the year 2019-2020.
What is Mello-Roos?
The Community Facilities District Act (commonly known as Mello-Roos) was a law enacted by the California State Legislature in 1982. Mello-Roos is a direct assessment or bond for a community facility project approved by 2/3 votes of the electors. Electors are either registered voters (if 12 or more in the district) or landowners who are voter based on acreage. These type of bonds are normally issued for 30 years and will be billed as part of your property taxes.
What is the 1915 Act Bond?
The 1915 Act Bond is issued by a district to build infrastructure such as a sewer trunk line, utility line, roads, etc. The district then annually meets the legal requirements to place a special assessment tax on the secured property benefited by the infrastructure in order to repay the bond. If the taxes are unpaid when due, the district may meet the legal requirements and take action to foreclose on the property in order to collect the 1915 Act direct assessment amount. The key contract for a 1915 Act assessment is the agency that had the assessment added to a tax bill.
Can my property be re-assessed?
To begin the re-assessment process, the owner of the property will need to fill out the Request for Assessment Review and Claim for Refund Form. If an agent representing the owner is requesting the re-assessment, the owner will need to fill out the Authorization of Tax Agent Form. Should you have any questions, please feel free to call (833) 265-2600.