ssessment District Formation

K&G Public Finance provides assessment engineering services for the formation of Assessment Districts ("AD"). These services include preparation of budget assessment calculations, Engineer's Reports, boundary map/assessment diagrams, notice and ballot preparation and tabulation.

About Assessment Districts:
Assessment Districts (“AD”) have been in existence since the early 1900s and is an alternative method of financing certain public improvements.

Used mostly for infrastructure including:

Sewers, roads, utilities, flood control, etc

Structure:

Only special benefit can be assessed

Limited flexibility in providing exemptions

Property owner ballot protest procedure

Ballot weighted on assessment amount

Lien placed on property

Engineer’s Report

    -Describes boundaries of AD

    -Determines special benefit

    -Assessment amounts

    -Method of apportioning assessments

Mailed ballots

Simple majority (weighted assessment) required to form AD

The acts authorizing the establishment of assessment districts are:

1. Streets & Highways Code Section 5000 et seq – The Improvement Act of 1911

    a. Can be used by counties, cities and other municipal governments

    b. fund infrastructure projects and also fund maintenance of improvements

2. Streets & Highways Code Section 10000 et seq – The Municipal Improvement Act of 1913

    a. Can be used by counties, cities, other special districts and joint powers authorities

    b. Fund basic infrastructure needs, water, electrical, gas and lighting infrastructures, and public transit facilities.

3. Streets & Highways Code Section 8500 et seq – The Improvement Bond Act of 1915

    a. Usually used in conjunction with the first two aforementioned acts to finance the improvements through the issuance of bonds

To review the Government Code Sections mentioned above, visit the Official California Legislative Information website and enter the Code Section(s) into the search box. Visit http://www.leginfo.ca.gov/calaw.html .