Special Assessments and Direct Charges

Name Tax Bill Abbreviation Type Description
Arroyo Grande Fire Station Bond AG FIRE STATION BOND Bond

To fund fire station expansion Measure O-02 was passed.

County Service Area #21 Road Improvement - Leonard Place CSA 21 RD-LEONARD Special Assessment

Road improvements for County Service Area #21, Leonard Place Road.

Resolution

Sherwood Drive Underground Utility Assessment District SHERWOOD DR UTIL A/D Special Assessment

The Sherwood Drive Underground Utility Assessment was formed for the purpose of assessing the property owners of the Sherwood Assessment District and undergrounding overhead utilities in the road right-of-way.

Resolution 2007-127 establishing the district

County Service Area #1 Lighting - Nipomo CSA 1 TR1690 LTG-NIP Special Assessment

CSA 1 was approved for street lighting energy charges for certain areas of Nipomo. These budget units fund some or all of the following services within certain areas of Nipomo: drainage and sewer collection facilities maintenance, street lighting energy charges, and pass-through costs for wastewater disposal services.

State Water Project STATE WATER PROJ Bond

San Luis Obispo County's Flood Control and Water Conservation District receives a yearly water allocation from the State Water Project by agreement with the California State Department of Water Resources (DWR).  The revenue generated from this tax rate is used solely to make the contractual payments required by the DWR agreement.

County Service Area #18 Delinquent Sewer Availability - Country Club Estates CSA 18 DEL SWR AVAIL Special Assessment

CSA 18 is a charge for failure to pay wastewater treatment bill. Provides wastewater treatment and disposal for the San Luis Obispo Country Club area.

County Service Area #16-1 Delinquent Water Availability - Shandon CSA 16-1 DEL WTR AVL Special Assessment

CSA 16 is a charge for failure to pay water service bill.  Provides water service in Shandon.

Lopez Dam 2000 Remediation Bond LOPEZ DAM REMED BD Bond

Lopez Dam Improvement Funding Revenue Bond was issued to finance the construction of seismic improvements to Lopez Dam, including related facilities, in order to satisfy Sate of California seismic, safety and water quality requirements.

For more information please view the SLO County Financing Authority Lopez Dam Improvement Refunding Revenue Bond report. 

County Service Area #7A Service Charge - Oak Shores CSA 7A SEWER TREATMT Special Assessment

CSA 7 is in place to fund wastewater services in Oak Shores for properties on the northern shores of Lake Nacimiento; including the subdivision of Oak Shores.

Nipomo Lighting "E" Special Tax NIP LTG ZN E TR 1700 Special Assessment

On August 3, 1999, the electorate in Nipomo Lighting District, Zone E voted for approval of a special tax to pay for the operation and maintenance of street lights within Tract 1700, Los Pinos Estates. For more information, please contact Public Works.

Flood Control Zone #1 - Arroyo Grande Area Special Tax 2006 Benefit Assessment FCZ #1 BEN ASMT 2006 Special Assessment

Annual assessments provide funding in the amount of approximately $350,000. The additional maintenance assessment is used to substantially enhance maintenance and operation efforts of the Arroyo Grande and Los Berros Channels within Zone 1/1A.

 

Flood Control Zone #1A - Arroyo Grande Area Service Charge Benefit Assessment FCZ#1A LOS BERROS Special Assessment

Annual assessments provide funding in the amount of approximately $350,000. The additional maintenance assessment is used to substantially enhance maintenance and operation efforts of the Arroyo Grande and Los Berros Channels within Zone 1/1A.

 

Mobile Home Bill Cost MOBILEHOM BILL COST Special Assessment

Charge for cost of calculating the share of the land value to be assessed to mobile home owners as requested by park owners.

The separate bill cost for mobile homes is authorized by California Revenue and Taxation Code Section 2188.10.

Separate Bill Cost SEPARATE BILL COST Special Assessment

The cost for issuing separate bills for timeshare parcels with multiple owners, as provided for in California Revenue & Taxation Code 2188.8(g).

County Service Area #1A Parkway Maintenance - Nipomo CSA 1A PARKWAY MTNC Special Assessment

The Sidewalk and Parkway Maintenance Program defines how sidewalks, parkway strips, curbs and gutters materials are to be maintained for certain areas of Nipomo.

Nipomo Lighting Tract 1747 NIPOMO LTG TR 1747 Special Assessment

The Nipomo Lighting District provides ongoing operation and maintenance associated with sixteen existing streetlights located on county maintained right-of-way within Tract 1747. The work includes, but is not limited to, supplying electrical energy; replacing bulbs, ballasts, igniters and glassware; providing other maintenance to lighting fixtures and poles; and administration of said work.

Resolution

Flood Control Zone #18 - Cambria West Village Area Landscape Maintenance FCZ 18 LANDSCAPE MTC Special Assessment

The annual vegetation management maintains the flood capacity and reduces the potential of debris jams and blockages in the channel during high flow scenarios.

Flood Control Zone #18 

County Service Area #21 Road Improvement - Orville Avenue CSA 21 RD-ORVILLE Special Assessment

Road improvements in County Service Area No. 21, Orville Avenue Improvement zone.
Resolution

County Service Area #21 Road Improvement - Bradford Road 2 CSA 21 RD-BRADFORD 2 Special Assessment

Road improvements in County Service Area No. 21, Bradford Road.

Resolution

Grover Beach City 2014 Road Bond GB 2014 ROAD BOND Bond

On November 4, 2014, voters approved Measure K-14, the Grover Beach Street Rehabilitation; Safety Improvement Bond Measure. In approving the measure, the City was authorized to issue up to $48 million in bonds to fund street rehabilitation and repair. Formation of an independent audit/citizen oversight committee was also approved with the passage of Measure K-14.

City of Grover Beach Street Bonds (Measure K-14)

Paso Robles City Bond PASO CITY - BOND Bond

Paso City Bond - relating to a variety of infrastructure projects funded by voter approved Measure D General Obligation Bonds.
City of Paso Robles Comprehensive Annual Financial Report (CAFR)

 

San Luis Coastal Unified School District 2014 Bond SL COASTAL 2014 GO Bond

The San Luis Coastal Unified School District Bond Issue, Measure D authorized the district to construct and renovate classrooms, facilities, labs, and infrastructure as well as to update career education programs and replace outdated electrical, plumbing, and sewer systems.

 

Flood Control Zone #4 - Santa Maria River Levees Maintenance Service Charge Benefit Assessment FCZ4 SM RVR LEV MTNC Special Assessment

Levee repair and maintenance is completed as necessary and prior to the on-set of winter storms. The levee system is routinely inspected and needed repairs such as fill of low areas and or slope repair are performed using County crews.

Please visit the San Luis Obispo County Water Resources Website for more information about the Flood Control and Water Conservation District.

Lucia Mar Unified School District 1997 Bond LUCIA MAR 97 GO BOND Bond

To construct new schools and upgrade facilities.
1997 Election Results

Lucia Mar Unified School District 2004 Bond LUCIA MAR 2004 GO BD Bond

To repair, construct, upgrade and equip Arroyo Grande High School facilities.
2004 Election Results

Lucia Mar Unified School District 2016 Bond LUCIA MAR 2016 BND Bond

To repair and modernize aging classrooms and facilities with funding that cannot be taken by the State, repair deteriorating roofs, plumbing/ electrical systems, improve student safety and campus security, construct, acquire, repair classrooms, sites, etc.

Lucia Mar Unified School District Bond Information

Atascadero Unified School District 2010 & 2014 Bonds ATAS USD 2010 GO BND & ATAS USD 2014 GO BND Bond

The 2010 Bond was approved for $117,000,000 to expand vocational education programs and facilities; upgrade classroom computers and technology; construct science, technology, engineering, and mathematics facility; rebuild and replace roofs, and repair, renovate, construct and acquire classrooms and facilities throughout the district.

The 2014 Bond election was a re-authorization of $58,000,000 of the original $117,000,000 authorized in 2010. This action resulted in a corresponding reduction of $58,000,000 from the 2010 Bond, reducing its remaining authorization to $59,000,000.  The combined total that can be issued by the two bond elections still equals the original $117,000,000.

 

Cuesta Community College District 2014 Bond CUESTA CCD 2014 BOND Bond

Measure L was approved for various improvements. including the repairing and constructing of facilities, sites, equipment, gas and electrical lines, and for the updating of aging classrooms and technology.

Cayucos Elementary School District 2004 & 2006 Bonds CAYUCOS ELEM-2004A and CAYUCOS ELEM-2004B & 2006A Bond

2004 Bond: To construct classrooms, athletics/performing arts multi-use center; renovate library.

2012 Continuing Disclosure Annual Report

2006 Bond: To construct new and/or rehabilitate existing facilities and acquire property.

Cayucos Elementary School District Full Text of Measure Z-06

A portion of the Cayucos 2004 Bond along with the Cayucos 2006 Bond were refinanced together and combined.

County Service Area #1F Sewer Service Charge - Nipomo CSA 1F SEWER SERVICE Special Assessment

CSA 1F designates sewer service charges for certain areas of Nipomo.

Cuyama Joint Unified School District 2016 Bond CUYAMA JUSD 2016 BND Bond

2016 Bond was approved to improve the quality of education with funding that cannot be taken by the State; repair / replace leaky roofs; make health, safety & security improvements; upgrade inadequate electrical sys.; improve student access to computers & modern tech,& building

Santa Maria Bonita School District 2014 Bond SM/BONITA 2014 BOND Bond

Measure T is a local ballot measure on the November 2014 ballot seeking voter authorization for Santa Maria-Bonita School District (SMBSD) facility upgrades to improve student safety, instruction and learning.

Santa Maria Joint Union High School District 2000 Bond SM JT HIGH 2000 BOND Bond

Measure C2000 was approved to construct one new comprehensive high school to relieve classroom overcrowding throughout the Santa Maria Joint Union High School District, upgrade electrical wiring to accommodate computers and modern technology, replace temporary portables, construct permanent classrooms, repair and modernize school classroom facilities, upgrade 35-year-old plumbing and heating and ventilation systems, acquire land and school facilities, and make the District eligible to receive State matching funds.

Santa Maria Joint Union High School District 2004 Bond SM JT HIGH 2004 BOND Bond

Measure C2004 builds a new school to reduce overcrowding and continues to improve our existing schools to better educate our students. This measure will:

  • Construct a new high school for 2,000 students
  • Continue to make health and safety improvements at existing schools
  • Replace portable classrooms with permanent construction throughout the District
  • Improve student access to computers and modern technology at all schools
  • Make the District eligible for over $30,000,000 in State grants to help pay for the new school

Bond Oversight

Santa Maria Joint Union High School District 2016 Bond SM JT HIGH 2016 BOND Bond

Measure H2016 was approved to rebuild Santa Maria High, improve student safety, renovate and construct classrooms and support facilities at Righetti, Pioneer Valley and Delta high schools that provide modern learning environments, increase classroom technology and infrastructure, replace portable classrooms, and improve vocational career and college pathway facilities District-wide that support student achievement.

Allan Hancock Community College 2006 Bond ALLAN HANCOCK 2006 Bond

To improve the quality of programs at Allan Hancock College by:
• Improving academic facilities to help students transfer to four- year colleges,
• Improving job training facilities for police, firefighter, healthcare and other careers,
• Upgrading aging buildings, classrooms and technology, and by upgrading, acquiring, constructing, equipping buildings, sites and classrooms, shall Allan Hancock Joint Community College District issue $180,000,000 in bonds, at legal rates, appoint a Citizens' Oversight Committee to monitor expenditures and no money for administrators' salaries.

Allan Hancock Bond Background
Bond Executed by Resolution 06-33

Arroyo Grande Landscaping/Lighting Assessment District AG L/SCAPE TR 1769 Special Assessment

On June 9, 1992, Landscaping and Lighting Assessment District No. 1 was created to provide landscaping and lighting improvements and maintenance for Tract 1769. The Tract 1769 landscaping and lighting assessment must be confirmed by the City Council each year.

Arroyo Grande Parkside Village Assessment District Landscape/Lighting AG PRKSIDE VILL A/D Special Assessment

The purpose of this District is to ensure the ongoing maintenance, operation and servicing of local landscaping and street lighting improvements established or installed in connection with development of properties within the District. These improvements generally include, but are not limited to the materials, equipment, utilities, labor, appurtenant facilities and expenses necessary for the ongoing maintenance and operation of public street lighting as well as landscaped parkways, medians, slopes, trails, park areas, drainage basins, open space areas and other designated easements or right-of-ways constructed and installed as part of the development plans and agreements approved for the development of each lot and parcel within the District.

Shandon Joint Unified School District 2016 Bond SHANDON 2016 BND Bond

Measure K was approved to repair leaky pipes, deteriorating septic systems, aging roofs and inefficient heating/air-conditioning; upgrade portable classrooms; install emergency communication systems and remove asbestos; and qualify for State matching funds at Shandon Elementary, Parkfield Elementary and Shandon High Schools.

Coast Unified School District 1998 Bond COAST UNIF 98 GO BND Bond

To build 12 new high school classrooms.
1998 Election Results

Ground Squirrel Hollow Community Services District Chip Seal GSH CHIP SEAL ASSMT Special Assessment

The Ground Squirrel Hollow Community Services District was established for the purpose of providing road maintenance and solid waste services.

Arroyo Grande Grace Lane Assessment District (Maintenance/Improvements) AG-GRACE LANE A/D Special Assessment

On November 28, 2006, at the request of Vista Roble LLC, the sole owner of the Grace Lane Subdivision (Tract 2236), the City Council approved the formation of the Grace Lane Assessment District. Maintenance and servicing of the improvements in the District include but are not limited to: 1) a pedestrian trail across the open space property (Lot B) including, but not limited to, the existing informal hiking trail currently passing through Lot B, signage, fencing; 2) common areas and facilities, including but not limited to the open space parcels and drainage facilities; 3) open space and maintenance in accordance with fuel modification specifications; and 4) a private drive and associated improvement for Lots 16 through 19.

Atascadero Lobos Lane Maintenance District 83-1 ATAS LOBOS LN M/D Special Assessment

To cover the expense of maintaining road and drainage improvements within Maintenance District 83-1 during the ensuing year.
Resolution No. 35-84

Atascadero Sonora Pinal Maintenance District 83-2 ATAS SONORA/PINAL Special Assessment

To cover the expense of maintaining road and drainage improvements within the Pinal Maintenance District 83-1 during the ensuing year.
Resolution No. 46-92

Atascadero Community Facilities District 2005-1 ATAS MELLO-ROOS CFD Special Assessment

The City of Atascadero formed Community Facilities District No. 2005-1 (Public Services) on May 24, 2005 to mitigate the impact to the City of providing police services, fire protection and suppression services, and park services to new developments in various areas of the City.
2016/17 Annual Report

Atascadero Fire Abatement ATAS WEED ABATMNT Special Assessment

The Atascadero Department of Fire and Emergency Services mission, through its weed abatement program, is to eliminate vegetative growth and/or refuse which may constitute a fire or life and safety hazard.

Atascadero Landscape and Lighting District 1 ATAS LANDSCAP LTNG 1 Special Assessment

The purpose of this District is to ensure the ongoing maintenance, operation and servicing of local landscaping and street lighting improvements established or installed in connection with development of properties within the District.  These improvements generally include, but are not limited to the materials, equipment, utilities, labor, appurtenant facilities and expenses necessary for the ongoing maintenance and operation of public street lighting as well as landscaped parkways, medians, slopes, trails, park areas, drainage basins, open space areas and other designated easements or right-of-ways constructed and installed as part of the development plans and agreements approved for the development of each lot and parcel within the District.
2016/17 Annual Engineer's Report

Atascadero Landscape and Lighting District 2 ATAS LANDSCAP LTNG 2 Special Assessment

The purpose of this District is to ensure the ongoing maintenance, operation and servicing of local landscaping and street lighting improvements established or installed in connection with development of properties within the District. These improvements generally include, but are not limited to the materials, equipment, utilities, labor, appurtenant facilities and expenses necessary for the ongoing maintenance and operation of public street lighting as well as landscaped parkways, medians, slopes, trails, park areas, drainage basins, open space areas and other designated easements or right-of-ways constructed and installed as part of the development plans and agreements approved for the development of each lot and parcel within the District.
2016/17 Annual Engineer's Report

Atascadero Landscape and Lighting District 3 ATAS LANDSCAP LTNG 3 Special Assessment

The purpose of this District is to ensure the ongoing maintenance, operation and servicing of local landscaping and street lighting improvements established or installed in connection with development of properties within the District. These improvements generally include, but are not limited to the materials, equipment, utilities, labor, appurtenant facilities and expenses necessary for the ongoing maintenance and operation of public street lighting as well as landscaped parkways, medians, slopes, trails, park areas, drainage basins, open space areas and other designated easements or right-of-ways constructed and installed as part of the development plans and agreements approved for the development of each lot and parcel within the District.
2016/17 Annual Engineer's Report

Atascadero Landscape Street and Storm Drain Maintenance District 2 ATAS STREET DRAIN 2 Special Assessment

The purpose of this District is to fund the activities necessary to maintain and service the local streets and the drainage and flood control systems constructed and installed in connection with development of properties within the residential subdivision known as Las Lomas (Woodridge), Tract 2525-1 pursuant to approved development plans and agreements. The improvements may consist of all or a portion of the public streets, drainage and flood control facilities associated with Tract 2525-1 and the maintenance of these improvements may include but are not limited to the materials, equipment, labor, and incidental expenses deemed necessary to keep these improvements in satisfactory condition.
2016/17 Annual Engineer's Report

Atascadero Landscape Street and Storm Drain Maintenance District 3 ATAS STREET DRAIN 3 Special Assessment

The purpose of this District is to fund the activities necessary to maintain and service the local streets and the drainage and flood control systems constructed and installed in connection with development of properties within the residential subdivision known as (De Anza Estates), Tract 2498 pursuant to approved development plans and agreements. The improvements may consist of all or a portion of the public streets, drainage and flood control facilities associated with Tract 2498 and the maintenance of these improvements may include but are not limited to the materials, equipment, labor, and incidental expenses deemed necessary to keep these improvements in satisfactory condition.
2016/17 Annual Engineer's Report

Atascadero Landscape Street and Storm Drain Maintenance District 1 ATAS STREET DRAIN 1 Special Assessment

The purpose of this District is to fund the activities necessary to maintain and service the local streets and the drainage and flood control systems constructed and installed in connection with development of properties within the residential subdivision known as Apple Valley, Tract 2495 pursuant to approved development plans and agreements. The improvements may consist of all or a portion of the public streets, drainage and flood control facilities associated with Tract 2495 and the maintenance of these improvements may include but are not limited to the materials, equipment, labor, and incidental expenses deemed necessary to keep these improvements in satisfactory condition.
2016/17 Annual Engineer's Report

Atascadero Maleza Avenue Maintenance District 83-3 ATAS MALEZA M/D Special Assessment

For the performance of routine maintenance of the improvements constructed within Maintenance District 83-3. This includes a special tax to cover the expense of maintaining road and drainage improvements within the district during the ensuing year.
Resolution No. 54-91

Atascadero San Fernando Road Maintenance District 84-1 ATAS SN FERNANDO Special Assessment

For routine maintenance of the improvements constructed within Maintenance District 84-1. This special tax covers the expense of maintaining road and drainage improvements within the district during the ensuing year.
Resolution No. 73-86

San Miguel Joint Union School District 2000 Bond SAN MIGUEL ELEM 2000 Bond

For a new gym and the construction of a new elementary school (K-5).
1999 Election Results

Coast Unified School District 2002 Bond COAST UNIF 2002 GO Bond

For purchase of property and construction of new elementary school.
2002 Election Results

Atascadero Service Charge Sewer ATAS SEWER CHARGE Special Assessment

The sewer collection system consists of more than 303,600 lineal feet of laterals, mains, trunks, and 44,500 feet of force mains, ranging in size from 4 to 24 inches in diameter. A series of gravity collection system mains and 12 lift stations pump directly to the City-owned water reclamation facility.

City Council Agenda Report

County Service Area #23 Delinquent Water Availability - Santa Margarita CSA 23 DEL A/R SMARG Special Assessment

CSA 23 is intended for delinquent water service bill in Santa Margarita. Funds water service in Santa Margarita, consisting of the maintenance of two active ground water wells and two water storage tanks.

County Service Area #7A Delinquent Sewer Availability - Oak Shores CSA 7A DEL SWR AVAIL Special Assessment

Charge for failure to pay wastewater treatment bill. To fund wastewater service in Oak Shores for properties on the northern shores of Lake Nacimiento; including the subdivision of Oak Shores.

County Services Area CSA 7A

Flood Control Zone #1 - Arroyo Grande Area Service Charge Benefit Assessment FCZ#1 AG CREEK IMP Special Assessment

Annual assessments provide funding in the amount of approximately $350,000. The additional maintenance assessments are being used to substantially enhance the maintenance and operation efforts of the Arroyo Grande and Los Berros Channels within Zone 1/1A.

 

 

Flood Control Zone #1A - Arroyo Grande Area Special Tax 2006 Benefit Assessment FCD 1A BEN ASMT 2006 Special Assessment

Annual assessments provide funding in the amount of approximately $350,000. The additional maintenance assessment is used to substantially enhance maintenance and operation efforts of the Arroyo Grande and Los Berros Channels within Zone 1/1A.

 

County Service Area #1A Sewer Service Charge - Nipomo CSA 1A SEWER CHG Special Assessment

CSA 1A designates sewer service charges for certain areas of Nipomo.

Paso Robles Unified School District 2006 Bond PASO UNIF 2006 GO BD Bond

To improve high school facilities: replace portables; construct, renovate, equip classrooms and physical education facilities.
2006 Election Results

City Council Paso Robles High School Bond Measure

San Miguel Joint Union School District 2016 Bond SAN MIGUEL 2016 BND Bond

Measure D-16 was approved to repair, improve and equip Lillian Larsen and Cappy Culver Schools including new classrooms for technology, science and vocational training, security fencing for improved student safety, and upgraded heating/air conditioning systems

Flood Control Zone #16 - Service Charge FCZ 16 SVC CHG Special Assessment

The San Luis Obispo Flood Control and Water Conservation District provides maintenance service for several small drainage basins that serve various new developments, mainly in the Nipomo area. This zone receives its funding through service charges of the property owners in these new developments.

 

Flood Control Zone #16 - General Operations FCZ 16-B B/A SVC CHG Special Assessment

San Luis Obispo County Flood Control and Water Conservation District supports the general operations of drainage basin maintenance in certain areas of Nipomo, San Miguel, and Shandon.

 

Templeton Unified School District 2012 Bond TEMPLETON 2012 GO BD Bond

To update classrooms with modern computers/technology; replace portable classrooms; expand vocational education facilities including welding, engineering, medical/science technology, and construction trades; renovate, upgrade, equip, acquire and construct classrooms/school facilities.
2012 Election Results

County Service Area #1 Sewer Service Charge - Nipomo CSA #1 SEWER SRVC Special Assessment

CSA1 was approved for sewer service charges for certain areas of Nipomo.

San Luis Obispo County Wastewater - Los Osos Sewer (USDA/SRF) SLO LO SWR-USDA/SRF Special Assessment

To evaluate and develop a wastewater treatment system for Los Osos, in cooperation with the community water purveyors, to solve the Level III water resource shortage and groundwater pollution, in an environmentally sustainable and cost effective manner, while respecting community preferences and promoting participatory government, and addressing individual affordability challenges to the greatest extent possible.

Los Osos Wastewater Project

County Service Area #18 Service Charge - Country Club Estates CSA 18 SEWER SVC CHG Special Assessment

CSA 18 funds wastewater treatment and disposal for the San Luis Obispo Country Club area.

County Service Area #23 Delinquent Sewer and Water Availability - Santa Margarita CSA 23 DEL WTR AVAIL Special Assessment

CSA 23 is intended for delinquent sewer and water service bills in Santa Margarita. Funds water service, consisting of the maintenance of two active ground water wells and two water storage tanks.

San Luis Obispo County Wastewater - Los Osos Sewer Rate/Charge SLO CO SWR RATE/CHGS Special Assessment

The Department of Public Works provides sewer services to the prohibition zone in the Community of Los Osos. Fiscal Year 2017-18 will be the first full year where all sewer charges are placed on the property tax bills. For more detailed information see the Los Osos Wastewater Project Property Tax Billing Information page.

San Luis Obispo County Wastewater - Los Osos Delinquent Sewer Charge SLO CO DELQ SWR CHGS Special Assessment

The Department of Public Works provides sewer services to the prohibition zone in the Community of Los Osos. This charge on your property tax bill is for your partial year sewer service provided through June 30, 2017, because the manual billing was either not paid or the option to put it on the property tax bills was taken. For more detailed information see the Los Osos Wastewater Project Property Tax Billing Information page.

Eucalyptus Road Assessment District Project Refund EUCALYPTUS RD REFUND Special Assessment

Excess funds remaining after the Eucalyptus Road Assessment District project was completed are being credited back to the property owners that paid the previous assessment.

North Mesa Assessment District NO MESA A/D Special Assessment

Various assessment districts have been formed throughout the county to fund a number of infrastructure projects. The assessment apportionment process is required to reallocate assessment charges to each parcel as Assessor Parcels are changed so that sufficient funding exists to pay the bond payment. A fee of $355 is being charged to cover the costs of this process. This action to amend assessments is a condition of property development and is not an action to establish a new or increased assessment.

Full Resolution

County Service Area #21 Road Improvement - Camborne Road CSA 21 RD-CAMBORNE Special Assessment

Road improvements in County Service Area No. 21, Camborne Place Road.

Full Resolution

County Service Area #21 Road Improvement - Top of the World CSA 21 RD-TOP WORLD Special Assessment

Road improvements in County Service Area 21, Cambria’s Top Of The World neighborhood.

Resolution

County Service Area #9I Emergency Fire CSA 9I FIRE PROTECTN Special Assessment

 The CSA 9-I special tax revenues will be used to compensate the Los Osos Community Services District (LOCSD) for the emergency fire and medical services that they provide to CSA 9-I via an agreement with CAL FIRE.

Full Resolution

San Miguel Assessment District #A SAN MIGUEL A/D A Special Assessment

Various assessment districts have been formed throughout the county to fund a number of infrastructure projects. The assessment apportionment process is required to reallocate assessment charges to each parcel as Assessor Parcels are changed so that sufficient funding exists to pay the bond payment. A fee of $355 is being charged to cover the costs of this process. This action to amend assessments is a condition of property development and is not an action to establish a new or increased assessment.

Full Resolution

San Miguel Assessment District #B SAN MIGUEL A/D B Special Assessment

Various assessment districts have been formed throughout the county to fund a number of infrastructure projects. The assessment apportionment process is required to reallocate assessment charges to each parcel as Assessor Parcels are changed so that sufficient funding exists to pay the bond payment. A fee of $355 is being charged to cover the costs of this process. This action to amend assessments is a condition of property development and is not an action to establish a new or increased assessment.

Full Resolution

Atascadero Aguila Avenue Maintenance District 86-3 ATAS AGUILA AV MD Special Assessment

Annual assessment for maintenance of certain improvements pursuant to the provisions of the Improvement Act of 1911 (Streets and Highways Code, Section 5830).

Atascadero Board Agenda Confirming Resolution 59-91

Atascadero Pinal/Escarpa Maintenance District 86-2 ATAS PINAL/ESCARP Special Assessment

The Maintenance District was formed to levy and collect assessments for certain improvements and maintenance pursuant to the provisions of the Improvement Act of 1911 (Streets and Highways Code 5820 through 5856).

The Board Agenda approving Resolution 77-86

Atascadero Cayucos Avenue Maintenance District 86-4 ATAS CAYUCOS M/D Special Assessment

The Maintenance District was formed to levy and collect assessments for certain improvements and maintenance pursuant to the provisions of the Improvement Act of 1911 (Streets and Highways Code 5820 through 5856).

The Board Agenda approving Resolution 86-86

Atascadero Falda Road Maintenance District 86-1 ATAS FALDA RD M/D Special Assessment

The Maintenance District was formed to levy and collect assessments for certain improvements and maintenance pursuant to the provisions of the Improvement Act of 1911 (Streets and Highways Code 5820 through 5856).

The Board Agenda approving Resolution 83-86

Paso Robles Community Facilities District (Mello Roos) PASO MELLO ROOS ASMT Special Assessment

The Community Facilities District finances public services for new developments in the District. Such services may include police protection services; fire protection and suppression services; ambulance and paramedic services; recreation program services, library services, maintenance services for elementary and secondary school sites and structures, operation and maintenance of museums and cultural facilities; maintenance of parks, parkways (including street lights), and open space; flood and storm protection services, including the operation and maintenance of storm drainage systems and sandstorm protection systems; services with respect to the removal or remedial action cleanup of hazardous substances.

City of Paso Robles Community Facilities District

California Valley Community Services District Road CA VLY-RD MAINT Special Assessment

For construction and regular maintenance of public roads in the California Valley Community Services District.

California Valley Community Services District Delinquent Trash CA VLY CSD-DEL TRASH Special Assessment

The California Valley Community Services District offers trash service and road maintenance for the residents of California Valley.  A delinquent trash assessment is added to a property tax bill when a property owner fails to pay their trash bill and does not respond to the repeated requests by the district.

Paso Robles Lighting/Landscape #1 PASO LTNG LANSCP # 1 Special Assessment

To maintain certain improvements (such as: street lighting, planting materials, irrigation systems, drainage systems, detention basins, open space areas, public pedestrian paths, and entry monuments) within the El Paso De Robles Landscape and Lighting Maintenance District No. 1.

Cambria Water Availability CAMBRIA WATER AVAIL Special Assessment

The mission of the Cambria Water Department is to provide high-quality water to the citizens of Cambria in a safe, environmentally sensitive and economical manner.

The Water Department is responsible for installation of new water service, well head and service meter repairs and readings, creek monitoring, water treatment and testing, production tracking, measuring well levels, and other water-related functions.

Paso Robles Drainage Maintenance Assessment District PASO DRAIN MTNC A/D Special Assessment

To maintain certain improvements (such as: street lighting, planting materials, irrigation systems, drainage systems, detention basins, open space areas, public pedestrian paths, and entry monuments) within the El Paso De Robles Landscape and Lighting Maintenance District No. 1.

City of Paso Robles Public Works

Independence Ranch Community Services District – Road Independence CSD/ROAD Special Assessment

The Independence Ranch Community Services District was created to collect funds necessary to upgrade and maintain existing roads in the district.

Linne Community Services District Fire and Road Assessment LINNE CSD S/CHRGE Special Assessment

The Linne Community Services District has the responsibility to repair and maintain the private roads within the district.

Los Osos Community Services District Delinquent Water Charge LOCSD DELQ WTR CHG Special Assessment

Water Billing Services' charge for failure to pay water service bill in the city of Los Osos.

Los Osos Waste Treatment LOCSD WASTE TREATMT Special Assessment

Los Osos Waste Water Project was developed to evaluate and develop a wastewater treatment system for Los Osos, in cooperation with the community water purveyors, to solve the Level III water resource shortage and groundwater pollution, in an environmentally sustainable and cost effective manner, while respecting community preferences and promoting participatory government, and addressing individual affordability challenges to the greatest extent possible.

This charge is to repay debt from the original Los Osos Community Services District.

Los Osos Community Services District Drainage 9J LO J DRAINAGE CHG Special Assessment

Maintains drainage pump stations throughout Los Osos. In addition to the drainage pump stations, Los Osos Community Services District crews maintain five drainage retention basins in Los Osos. The drainage retention basins are Bay Oaks, East Tierra, and Tierra retention basins in the Bayridge Estates subdivision; Madera retention basin in Cabrillo Estates; and, Los Arboles retention basin in Vista de Oro.

Los Osos Community Services District Special Fire Tax LO B FIRE SPECIAL TX Special Assessment

This Special Fire Tax is in place to fund fire prevention and protection and emergency response services. 

Los Osos Community Services District - Service Charge LO E VSTO SEP/LT CHG Special Assessment

Charge for services provided by the Los Osos Community Services District. This includes services for water, wastewater, drainage, parks, recreation, street lighting, solid waste, and emergency, fire and rescue response.

Los Osos Community Services District Septic/Lighting LO F BAYRDG SEP/LTG Special Assessment

Charge for services provided by the Los Osos Community Services District. This includes services for wastewater, drainage, street lighting, and solid waste.

Morro Bay Cloisters Assessment District MB CLOISTERS A/D Special Assessment

For maintenance of the 34 acres of public resource lands including; open space and natural lands, wetland area and pond used for drainage mitigation for homes constructed in Cloisters, median landscaping, street trees and improvements on public street frontages, a neighborhood park and recreation area, fencing, and other public improvements.

Morro Bay Assessment District

Morro Bay Delinquent Solid Waste Assessment MB DELQ WASTE ASSMT Special Assessment

Charge for failure to pay solid waste service bill in the city of Morro Bay.

Morro Bay Garbage & Recycling Services

Morro Bay North Point Assessment District MORRO BY NO POINT AD Special Assessment

For maintenance of a 1.3-acre, natural area including a non-irrigated meadow area, decomposed granite and asphalt walkways, beach access stairway, drip irrigation system, public access signage, and parking lot. The maintenance costs of the park are approximately $5,700 yearly.

Morro Bay North-Point

Morro Bay Storm Drain #1 MB STORM DRAIN #1 Special Assessment

For the maintenance of Storm Drain #1 to maximize infiltration of clean stormwater, minimize runoff volume and rate, protect riparian areas, wetlands and their buffer zones, minimize pollutants and provide long-term watershed protection in the city of Morro Bay.

City of Morro Bay Stormwater Management Plan

Nipomo Community Services District #93-1 NIPOMO CSD A/D 93-1 Special Assessment

The Nipomo Community Services District provides water, wastewater, solid waste, street lighting (Blacklake Division), and limited drainage services.

Nipomo Community Services District Black Lake Lighting NIP CSD BLK LK LGT Special Assessment

For the ongoing maintenance, operation and servicing of street lighting improvements established or installed in connection with development of properties within the Nipomo Community Services District. These improvements generally include, but are not limited to the materials, equipment, utilities, labor, appurtenant facilities and expenses necessary for the ongoing maintenance and operation of public street lighting.

Nipomo Community Services District Black Lake Landscape NIP CSD LANDSCAPE #1 Special Assessment

One of the purposes of the Nipomo Community Services District is to ensure the ongoing maintenance, operation and servicing of local landscaping improvements established in connection with development of properties within the District. These improvements generally include, but are not limited to the materials, equipment, utilities, labor, appurtenant facilities and expenses necessary for the ongoing maintenance and operation of landscaped parkways, medians, slopes, trails, park areas, drainage basins, open space areas and other designated easements or right-of-ways constructed and installed as part of the development plans.

Nipomo Community Services District Delinquent Solid Waste NIPOMO CSD WASTE CHG Special Assessment

Charge for failure to pay solid waste service bill in the town of Nipomo.

Nipomo Community Service District

Oceano Community Services District Delinquent Trash OCEANO CSD-DEL TRASH Special Assessment

Delinquent Trash bill in the Oceano Community Services District.

Oceano Community Services District Delinquent Water/Sewer OCEANO CSD-DEL W/SWR Special Assessment

Delinquent Water/Sewer bill in the Oceano Community Services District.

California Statewide Communities Development Authority CalFirst – Residential CSCDA CALFIRST-RESI Special Assessment

These charges are for a Residential Property Assessed Clean Energy (PACE) program which enables homeowners to obtain long-term financing of privately owned improvements that increase energy efficiency or water conservation.  PACE assessments are added to the homeowner's property tax bill allowing them to pay the assessments along with their property taxes over the period of time for which the financing has been negotiated.  PACE assessments create a lien on the property which remains until the amount financed has been paid in full.

The California Statewide Communities Development Authority (CSCDA) is a statewide joint powers authority whose mission is to provide local governments access to low-cost financing for projects that provide tangible public benefit, contribute to social and economic growth, and improve the overall quality of life in local communities.  The CSCDA offers the CaliforniaFIRST Program within participating communities throughout the State of California to encourage investment in renewable energy sources and energy and water efficiency improvements.

California Statewide Communities Development Authority CalFirst - Non-Residential CSCDA CALFIRST-NRES Special Assessment

These charges are for a Non-Residential Property Assessed Clean Energy (PACE) program which enables commercial property owners to obtain long-term financing of privately owned improvements that increase energy efficiency or water conservation.  PACE assessments are added to the property owner's tax bill allowing them to pay the assessments along with their property taxes over the period of time for which the financing has been negotiated.  PACE assessments create a lien on the property which remains until the amount financed has been paid in full.

The California Statewide Communities Development Authority (CSCDA) is a statewide joint powers authority whose mission is to provide local governments access to low-cost financing for projects that provide tangible public benefit, contribute to social and economic growth, and improve the overall quality of life in local communities.  The CSCDA offers the CaliforniaFIRST Program within participating communities through the State of California to encourage investment in renewable energy sources and energy and water efficiency improvements.

Home Energy Renovation Opportunity (HERO) – Residential WRCOG CA HERO-RESI Special Assessment

These charges are for a residential Property Assessed Clean Energy (PACE) program which enables homeowners to obtain long-term financing of privately owned improvements that increase energy efficiency or water conservation.  PACE assessments are added to the homeowner's property tax bill allowing them to pay the assessments along with their property taxes over the period of time for which the financing has been negotiated.  PACE assessments create a lien on the property which remains until the amount financed has been paid in full.

Western Riverside Council of Governments (WRCOG) offers homeowners an opportunity to finance energy and water efficiency projects in their homes through the HERO Program or Home Energy Renovation Opportunity.

Home Energy Renovation Opportunity (HERO) - Non-Residential WRCOG CA HERO-NRES Special Assessment

These charges are for a non-residential Property Assessed Clean Energy (PACE) program which enables commercial property owners to obtain long-term financing of privately owned improvements that increase energy efficiency or water conservation.  PACE assessments are added to the property owner's tax bill allowing them to pay the assessments along with their property taxes over the period of time for which the financing has been negotiated.  PACE assessments create a lien on the property which remains until the amount financed has been paid in full.

Western Riverside Council of Governments (WRCOG) offers property owners an opportunity to finance energy and water efficiency projects on their property through the HERO Program or Home Energy Renovation Opportunity.

Golden State Finance Authority (GSFA) - Ygrene Mello Roos GSFA YGRENEWORKS CFD Special Assessment

These charges are for a Residential Property Assessed Clean Energy (PACE) program which enables homeowners to obtain long-term financing of privately owned improvements that increase energy efficiency or water conservation.  PACE assessments are added to the homeowner's property tax bill allowing them to voluntarily pay the assessments along with their property taxes over the period of time for which the financing has been negotiated.  PACE assessments create a lien on the property which remains until the amount financed has been paid in full.

Golden State Finance Authority (GSFA) is a joint powers authority that has partnered with YGrene Works  to offer property owners throughout California special financing for residential, commercial, industrial and agricultural energy-saving projects.

 

Pismo Beach Fire Abatement P/B WEED ABATEMENT Special Assessment

This program is designed to keep the City of Pismo Beach fire-safe by ensuring all yards and vacant lots are cleared of hazardous weeds and debris.

Pismo Beach Water Tax PISMO-WATER TAX Special Assessment

The City of Pismo Beach approved the water service special tax to create revenue required to assure an adequate supply of water to its citizens and meeting the City’s State Water and Lopez Water fixed financial obligations.

San Luis Obispo City Nuisance Abatement SLO NUISANCE ABMT Special Assessment

Information on Chapter 8.24 Nuance Abatement.

City of San Luis Obispo

San Luis Obispo City Delinquent Waste SLO SOLID WASTE DELQ Special Assessment

Charge for failure to pay solid waste service bill in the city of San Luis Obispo.

City of San Luis Obispo Utilities

Safety Inspection Fee SAFETY INSPC FEE Special Assessment

More information on building & safety fees contact the City of San Luis Obispo

Prior Year Safety Inspection Fee PY SAFETY INSP FEE Special Assessment

More information on building & safety fees contact the City of San Luis Obispo.

South San Luis Obispo County Sanitation Wastewater SO SLO SAN WASTEWATR Special Assessment

Service fee for the sanitation and wastewater services provided in south San Luis Obispo County. The District is specifically responsible for nearly nine (9) miles of trunk main and sewer lines from the Cities of Arroyo Grande, Grover Beach, and the Oceano Community Services District.

South San Luis Obispo County Sanitation District

Ordinance No. 2016-01

South San Luis Obispo County Sanitation Wastewater Delinquent Charges SO SLO SANI DELQ CHG Special Assessment

Delinquent charges for the sanitation and wastewater services provided in south San Luis Obispo County. The District is specifically responsible for nearly nine (9) miles of trunk main and sewer lines from the Cities of Arroyo Grande, Grover Beach, and the Oceano Community Services District.

San Miguel Weed Abatement SN MIGUEL WEED ABTMT Special Assessment

The San Miguel Community Services District has implemented weed abatement program. The purpose of the hazard reduction program is to eliminate vegetative growth, which may constitute a fire or life and safety hazard.

Santa Maria Valley Water Conservation District SMVWCD TWITCHELL DAM Special Assessment

The Santa Maria Valley Water Conservation District oversees the maintenance and operations of Twitchell Dam. It helps recharge groundwater basin and provides some protection from flooding.


 

Squire Canyon Community Services District Road Improvement SQUIRE CYN SVC CHRGE Special Assessment

The mission of the Squire Canyon Community Services District is to improve and maintain existing roads and appurtenances including drainage, etc. funded by annual parcel based special taxes including both Squire Canyon and Indian Knob Roads based on an easement 15 feet from centerline.

Templeton Weed Abatement TMPLTN WEED ABATE Special Assessment

Service charge for the Templeton Fire Department ensuring compliance with the Templeton Community Services District Weed Abatement Ordinance to make Templeton fire-safe by trimming hedges, cutting grass, and cleaning fields.

Templeton Community Services District 98-1 Tract 2229 TEMP CSD 98-1TR2229 Special Assessment

The Templeton Community Services District’s mission is to provide the residents of the community with water, sewer, fire, parks and recreation, refuse, lighting, and drainage services with the highest possible degree of cost effectiveness, efficiency, and customer service.

Operating Budget 2017-18

Templeton Community Services District 99-1 Tract 2273 TEMP CSD 99-1TR2273 Special Assessment

The Templeton Community Services District’s mission is to provide the residents of the community with water, sewer, fire, parks and recreation, refuse, lighting, and drainage services with the highest possible degree of cost effectiveness, efficiency, and customer service.

Operating Budget 2017-18

Templeton Community Services District 97-1 Tract 2057 TEMP CSD 97-1TR2057 Special Assessment

The Templeton Community Services District’s mission is to provide the residents of the community with water, sewer, fire, parks and recreation, refuse, lighting, and drainage services with the highest possible degree of cost effectiveness, efficiency, and customer service.

Operating Budget

Templeton Community Services District 02-1 Tract 2348 TEMPCSD 02-1 TR2348 Special Assessment

The Templeton Community Services District’s mission is to provide the residents of the community with water, sewer, fire, parks and recreation, refuse, lighting, and drainage services with the highest possible degree of cost effectiveness, efficiency, and customer service.

Operating Budget

Templeton Community Services District Delinquent Accounts Receivable TMPLETON CSD DEL A/R Special Assessment

Charge for failure to pay service bills. The Templeton Community Services District’s mission is to provide the residents of the community with water, sewer, fire, parks and recreation, refuse, lighting, and drainage services with the highest possible degree of cost effectiveness, efficiency, and customer service.

Cambria Weed Abatement CAMBRIA WEED ABTM Special Assessment

Following state codes and local ordinances, Cambria Community Services District and Cambria Fire enforce lot-clearing on vacant properties, and Cal Fire implements the state codes on developed land.

Cambria Sewer Availability CAMBR WSTWTR AVAIL Special Assessment

More information on  Wastewater System Operations.

Cambria Community Healthcare District CAMB HEALTH SPEC TAX Special Assessment

The Cambria Community Healthcare District is a public, tax and fee supported special district located in San Luis Obispo County, California. The District operates an advance support ambulance service, maintains a volunteer crisis intervention team, owns a professional medical building and provides community healthcare education.

Cambria Community Services District Fire CAMBR CSD FIRE ASMT Special Assessment

More information on Fire & Safety.

Cambria Delinquent Waste CAMBRIA DELQ SLD WST Special Assessment

More information on Wastewater System Operations.

Cayucos Fire Special Tax CAYUCOS FIRE TAX Special Assessment

CAL FIRE Station 11, Cayucos

Cayucos Delinquent Sewer CAYUCOS DEL SEWER Special Assessment

Sewer bills that are not paid on or before their due date will be assessed a late fee. Towards the end of each fiscal year, the Cayucos Sanitary District calculates late charges accrued and submits them along with the past due sewer fees to the County for inclusion on the County tax roll. 

Cayucos Weed Abatement CAYUCOS WEED ABAT Special Assessment

Further information on Cayucos Fire Weed Abatement. 

Cayucos Delinquent Garbage CAYUCOS DEL GARBG Special Assessment

Trash/Garbage bills that are not paid on or before their due date will be assessed a late fee. Towards the end of each fiscal year, the Cayucos Sanitary District calculates late charges accrued and submits them along with the past due garbage fees to the County for inclusion on the County tax roll. 

Grover Beach Weed Abatement GB WEED ABATE-FCFA Special Assessment

The cities of Arroyo Grande, Grover Beach, and Oceano have authorized the Five Cities Fire Authority to conduct and administer the Annual Weed Abatement Program each year. The purpose of the hazard reduction program is to eliminate vegetative growth, which may constitute a fire or life and safety hazard.

Arroyo Grande Weed Abatement AG WEED ABATE-FCFA Special Assessment

The cities of Arroyo Grande, Grover Beach, and Oceano have authorized the Five Cities Fire Authority to conduct and administer the Annual Weed Abatement Program each year. The purpose of the hazard reduction program is to eliminate vegetative growth, which may constitute a fire or life and safety hazard.

Oceano Weed Abatement OCEANO WEED ABT-FCFA Special Assessment

The cities of Arroyo Grande, Grover Beach, and Oceano have authorized the Five Cities Fire Authority to conduct and administer the Annual Weed Abatement Program each year. The purpose of the hazard reduction program is to eliminate vegetative growth, which may constitute a fire or life and safety hazard.

Ground Squirrel Hollow Community Services District GR SQUIRL HOLLOW CSD Special Assessment

The Ground Squirrel Hollow Community Services District was established for the purpose of providing road maintenance and solid waste services.

Heritage Ranch Community Services District Water/Sewer H/R WATR/SEWR AVAIL Special Assessment

The Heritage Ranch Community Services District provides water, sewer and solid waste services to the residents of Heritage Ranch.

Heritage Ranch San Miguel Delinquent Solid Waste HR-SMGC DELQ SLD WST Special Assessment

Charge for failure to pay solid waste bill. The Heritage Ranch Community Services District provides water, sewer and solid waste services to the residents of Heritage Ranch.

Proposition 13 Tax Rate PROP 13 TAX RATE Special Assessment

Proposition 13, approved by California voters in 1978, regulates property taxation in the state, including limitations on increases in assessed property values. Proposition 13 also sets the taxation rate at 1% of assessed values (not including special assessments or voter-approved bonds).
See County Assessor for additional information on Proposition 13.

Reference

Special Assessments and Direct Charges