What is the special assessment tax in California?

Special assessments are non-ad valorem amounts levied on a per parcel basis which may encompass annual charges for a variety of items to include: charges for services, improvement district charges, 1915 Act special assessments, Mello-Roos community facilities district special taxes, other voter-approved special taxes, ...



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The special tax may include taxes on gasoline, tobacco, hotel stays, road use, sales, etc. Ad valorem taxes are usually not considered for these types of bonds. Revenue from special taxation must be used for no other purpose but to pay holders of the bond used to finance the specific project.

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