“Why am I being Charged?”
and other Frequently Asked Questions regarding Measure A and Prop A Assessments
The District Assessment charge appearing in the Joint Consolidated Tax Bill is the result of the County of Los Angeles voters’ passage of Proposition A, the Safe Neighborhood Parks Propositions of 1992 and 1996. Shown as “County Park Dist” on the Tax Bill, this assessment had sunsetted June of 2019.
In November of 2016, LA County voters approved Measure A to continue local park funding. This is shown on the Tax Bill as “RPOSD Measure A”.
Revenue collected from Proposition A and Measure A 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.
The assessment is part of your property tax bill. Paying your property taxes, on time, to the Treasurer and Tax Collector ensures payment of your assessment.
The Measure A assessment is based on the square feet of improvement on all parcels, regardless of use type.
The Proposition A assessment was based on the size and the use of the land. Commercial parcels was based on the size of the land, the use and the amount of square feet of improvements. The assessment was not based on the value of the parcel or the value of its improvements. This assessment sunsetted as of 2019, which means it is no longer being collected.
As of 2021, RPOSD Measure A formula is 1.7 cents per square foot of development. Therefore, a house approximately 1,500 square feet in size would see a charge of $25.50 ($.017 X 1,500sqft. = $25.50).
CLICK HERE to use handy calculators that will help you calculate your assessments.
We recommend contacting the Assessor’s Office regarding exemptions that may apply to you and your property.
The 1992 portion of Proposition A was levied until the 2014-2015 Tax Roll. The 1996 portion of Proposition A was levied until the 2019-2020 Tax Roll.
Measure A has no sunset date.
The County Park District assessment, otherwise known as Proposition A, concluded in June of 2019.
There is no sunset or end date for the Measure A assessment.
You may visit the Treasurer and Tax Collector’s website, or you can call them directly at (888) 807-2111
Both Proposition A and Measure A apply to virtually all of the 2.25 million parcels located in Los Angeles County and cannot be removed from the tax bill.
The assessments are not based on a property’s proximity to a park or facility.
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. This assessment concluded in June of 2019.
In 2017, “RPOSD Measure appeared as a direct assessment on property tax bills. Measure A allows for the adjustment of the rate of tax based on cumulative increases to the Western Urban Consumer Price Index (WUCPI) from July 1, 2017. Adjustments to the rate of tax are set as follows:
- The tax rate shall be automatically adjusted every two years to the maximum rate allowed by the CPI Update Formula. CPI Update Formula and shall be calculated as follows: ($0.015)*(WUCPI on July 1 of previous calendar year)/(WUCPI on July 1, 2017) = maximum adjusted tax rate per square foot, rounded to the nearest one-tenth of a cent.
- The Board of Supervisors may, in any given year, choose to adjust the tax rate to a rate less than the maximum
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.
Neither Proposition A of 1992 and 1996 nor Measure A are Mello-Roos.
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.
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 our direct assessment help line: (833) 265-2600.
You can call the Los Angeles County Property Tax Information Line at (213) 974-2111 or toll-free at (888) 807-2111 or CLICK HERE to find information on other resources for property tax questions and information.
RPOSD grants have helped fund everything from projects such as Griffith Park and The Hollywood Bowl as well as walking and hiking trails, senior centers, tree planting programs, graffiti removal, playground and fitness equipment, as well as restoration of rivers, streams and beaches throughout Los Angeles County.
To learn more about some of our recent projects, CLICK HERE.