Special tax assessments

Question 1

Special tax assessments

Answer 1

Often referred to as specials, these tax assessments are levied for the purpose of raising funds for local improvements. Projects that could benefit from specials, include roads or schools.

Question 2

Vrooman street act

Answer 2

This statute was enacted in 1885 and has provisions for the addition of sewers and finishing of street surfaces

Question 3

Street improvement act of 1911

Answer 3

This statute provides bonds for street improvements. The amount levied is applied to the property owners tax bill.

Question 4

The improvement bond act of 1915

Answer 4

This statute allows a public agency to issue bonds for the improvement of subdivision street surfaces. Bonds under the 1915 act can carry up to 6% interest.

Question 5

The mello- Roos, community facilities act of 1982

Answer 5

Mello Roos, assessments, pay for the services and general improvements, such as schools and parks, in a special area. Mello Roos projects must be approved by voters and are funded with bonds. The amount each property owner pays is equal part of the assessment, not based on property value.

Question 6

Benefit assessments

Answer 6

This assessment is not special, but is closely related. Cities and counties can create improvements areas and Levy this assessment against any property within those areas. A benefit assessment is used most often to improve an emergency services coverage, lighting, transit, and flood control.