Frequently Asked Questions

What is K&G Public Finance's role?

We specialize in financial consulting to public agencies, and one of the services we provide is the annual administration of Special Districts. Such districts include Community Facilities Districts (commonly referred to as Mello-Roos districts), Landscaping and Lighting Districts, and 1913 Act Assessment Districts, as well as Benefit Fee Assessments and other fixed charge special assessments.

Annual Administration refers to the process of calculating the special taxes/charges or fees for these various Special Districts and placing these on the County Tax Roll to be included on the Annual Tax Bill.

If you see our toll-free phone number (888) 510-0290 next to a line item on your property tax bill we are the administrators for that particular special tax or assessment.

To get in contact with us you can call our toll-free phone number or send us a message through this website.

Special Charges

What are special charges?

Property tax law allows for the collection of special assessments levied by local government entities. Examples of these assessments include special taxes such as Mello-Roos or charges assessed by a variety of special districts to pay for specific additional services or benefits to properties located within the districts’ boundaries.

When do I pay these charges?

Special charges are typically included in your general property tax bill and are subject to the same penalties that apply to your regular property taxes.

How long does a special charge last?

It widely varies. We recommend you contact us to obtain information on the term of the special charge.

What happens when I sell my property?

Special charges are levied against the parcel or property and it remains with the property if a sale occurs.

What happens when my property’s value increase or decrease?

By law, special charges are not based on property value.

Special Districts

The term special district refers to any of the following:

See below for details on each type of special district.

Community Facilities Districts

A Community Facilities District (CFD), most commonly known as the Mello-Roos, comes from Senator Henry Mello and Assemblyman Mike Roos who ushered the passage of the Mello-Roos Community Facilities Act of 1982 (the Act). A Community Facilities District provides counties, cities, school districts, joint powers authority and other special districts and/or local agencies a way to finance certain public improvements and services.

The Mello-Roos Community Facilities Act of 1982California Gov. Code § 53311-53368.3

Created to provide an alternate method of financing needed for public improvements and services. Taxes are secured by a lien on CFD properties, and are collected on an annual basis.

The Mello-Roos Act allow counties, cities, school districts, joint powers authority and other special districts to establish Community Facilities Districts (CFD), with which they can finance certain public improvements and services.

What do Community Facilities Districts pay for?

Authorized improvements and services include but not limited to:


  • Fire Protection
  • Ambulance Services
  • Police Protection
  • Parks & Recreation Maintenance Programs and Services
  • Streets, roads, and open space maintenance
  • Flood and storm protection services
  • Snow plowing and sand storm protection systems


  • Streets, sewer systems
  • Fire Structures
  • Schools
  • Parks
  • Libraries
  • Museums and other cultural facilities
  • Any facilities with an estimated useful life of five years or longer; under certain circumstances, improvements to private property

Assessment Districts

Assessment districts (AD) are used by public agencies as a financing method for various public improvements.

The Municipal Improvement Act of 1913California SHC. Code § 10000-10706

Can be used by counties, cities, other special districts and joint powers authorities for the funding of basic infrastructure needs, water, electrical, gas and lighting infrastructures, and public transit facilities.

The Improvement Bond Act of 1915California SHC. Code § 8500-8514

Usually used in conjunction with the Municipal Improvement Act of 1913 to finance the improvements through the issuance of bonds.

What do Assessment Districts pay for?

Authorized improvements and services include but not limited to water infrastructure, electrical, gas and lighting infrastructure, public transit facilities, and other basic infrastructure needs.

Benefit Assessment Districts

The Benefit Assessment Act of 1982 is a financing tool used by local governments to pay for various services. The assessments are based on the concept of assessing only those properties that directly benefit from the services financed by the Benefit Assessment District (AD).

What do Benefit Assessment Districts pay for?

Authorized services generally include drainage, flood control, street lighting, and street maintenance.

Landscaping and Lighting Districts

The Landscaping and Lighting District Act of 1972 is a financing tool used by various local governments to pays for the maintenance of landscaping, lighting and other improvements in public areas. Only the properties that benefit directly from these improvements are assessed.

What do Landscaping and Lighting Districts pay for?

Authorized improvements and services include but are not limited to: installation and maintenance of lighting (general lighting and/or traffic lights), landscaping, recreational playgrounds including courts and park equipments, public restrooms as well as community centers, auditoriums, or community halls. For larger improvements, notes or bonds may be issued for financing.

Proposition 218

California voters passed Proposition 218 (Right to Vote on Taxes Act) in November of 1996 which requires voters to approve new charges and increases on existing charges. Therefore, public agencies which need to increase special assessments and/or charges to remain fiscally sound must comply with the noticing requirements (or voting requirements) of Proposition 218.

Furthermore, in July 2006, the California Supreme Court decided the Bighorn-Desert View Water Agency v. Beringson and held that service fees available to the public at large (such as water, sewer and trash) cannot be increased without complying with the noticing requirements of Proposition 218.