State law allows some local districts the option to place numerous types of non-ad valorem (non-value related) per parcel assessments & charges on the property tax bills. These charges may be a variety of items such as voter-approved special taxes (including Mello-Roos Community Facilities Districts), qualified special taxes, benefit/special assessments (including 1915 Act Improvement Districts), Property Assessed Clean Energy (PACE) financing installments, charges for services/fees, and delinquent water/sewer bills.
The San Luis Obispo County Auditor-Controller places over 92,000 line items of direct charges on the secured tax roll each year. The direct charges are comprised of 130 different types of direct charges from 80 different districts/agencies and added $27.9 million dollars to the tax bills. Direct charges are due to the Auditor each year by August 10 to be included on the year's secured tax roll. Direct charges may not be placed on supplemental bills pursuant to Revenue and Taxation Code.
It is the district's responsibility determine the validity and accuracy of the direct charges levies for both the Assessment Number and the amount. The County is not responsible for the validity or computation fo the direct charge levies. It is the district's responsibility to administer its direct charges and determine the method by which billing/collection will occur. If the district needs to place a direct charge on property that doesn't have a valid and billable Assessment Number for the applicable year, it is the district's responsibility to directly bill and collect from the party liable for the levy. Any over/under/missing charges are the responsibility of the district directing the charge to be placed on the secured tax bills. Each annual tax roll is unique and separate from those of previous and subsequent years. Direct charges and their corresponding amounts may change with each roll year. The Auditor must obtain verification each year from these districts that State law authorizes the charges to be placed on the tax roll.
The information on this page is compiled and made available as a public service. The County of San Luis Obispo makes no warranty as to the accuracy, reliability, or completeness of the information and is not responsible for any errors or omissions or for results obtained from the use of the information. Distribution of the information does not constitute such a warranty. Use of the information is the sole responsibility of the user.