Special Assessments and Direct Charges (Non-Value Based Items)

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 100,000 line items of direct charges on the secured tax roll each year. The direct charges are comprised of approximately 150 different types of direct charges from 80 different districts/agencies and added $39.6 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 to determine the validity and accuracy of the direct charge levies for both the assessment number and the amount. The County is not responsible for the validity or computation of 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.

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Name	Tax Bill Abbreviation	Type	Description
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 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.
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.
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.
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 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). Resolution 86-86
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. Atascadero Public Works - Annual Report for Community Facilities District 2005-1
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). Resolution 83-86
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.

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Reference

Description and Contact Listing for Direct Charges