Imperial

Calexico Unified School District

Description:

The Calexico Unified School District imposes a special tax for its Community Facilities District 1. (Note: The district did not provide detailed documents regarding the special tax election or the formation of the facilities district.)

Rate:

The special tax rate varies depending on the type of property, number of units, square footage, and the year a building permit was issued. For example, for taxable residential property built after 12/31/1990 is imposed a special tax starting with the 1990-91 fiscal year at a rate of $480 per unit; and for taxable commercial/industrial property, a tax of $0.06 per square foot was imposed for property built in the 1990-91 fiscal year. The tax is increased annually, not to exceed 10 percent compounded annually. District filings with the Municipal Securities Rulemaking Board show that the estimated maximum special tax in fiscal year 2014 will generate $895,238.64.

Exemptions:

Government property is exempt.

Uniformity:

Non-Uniform

Levy Type:

Mello-Roos Special Tax

Vote in Support (%):

Effective Date

Unavailable

Sunset Date

6/30/2017

Election Date:

Unavailable

More Information:

Central Union High School District

Description:

The Central Union High School District imposes special taxes within its Community Facilities District 2005-1. (Note: The district did not provide the rate and apportionment methodology or detailed information about the district’s special taxes.)

Rate:

Unavailable

Exemptions:

Unavailable

Uniformity:

Unavailable

Levy Type:

Mello-Roos Special Tax

Vote in Support (%):

100

Effective Date

Unavailable

Sunset Date

Unavailable

Election Date:

Unavailable

More Information:

City of Brawley

Community Facilities District 2005-04 (Latigo Ranch)

Description:

City of Brawley formed Community Facilities District 2005-04 (Latigo Ranch) to (i) pay for maintenance of parks, parkways, and open space, and (ii) pay for police and fire protection. CFD No. 2005-4 is not authorized to sell bonds. (Election held 11/1/2005.)

Rate:

For fiscal year 2013-14, the actual special tax levied was $924.94 per unit and $0 per non-residential property; and the maximum tax rate for non-residential property was $6,824.92 per acre. The special tax may be increased annually by 2 percent.

Exemptions:

Property owner association property and public property are exempt. However, should an assessor’s parcel no longer be classified as property owner association property or public property, the exemption is revoked. Undeveloped property also is exempt.

Uniformity:

Non-Uniform

Levy Type:

Mello-Roos Special Tax

Vote in Support (%):

100

Effective Date

7/1/2005

Sunset Date

Indefinite

Election Date:

11/1/2005

More Information:

City of Brawley

Community Facilities District 2007-2 (Springhouse)

Description:

Shall a special tax with a Rate and Method of Apportionment as provided in the Resolution Establishing the Community Facilities District of the City Council of the City of Brawley, adopted on November 20, 2007 (the “Resolution of Formation”), be levied to pay for the Facilities, City Services, Incidental Expenses and other purposes described in the Resolution of Formation, including the payment of the principal of and interest on bonds issued by the District to finance the Facilities and Incidental Expenses? (Proposition B, 11/20/2007.)

Rate:

For fiscal year 2013-14, only the services tax was levied at: $487.54 per unit per residential property and $7,541.53 per acre per non-residential property.

Exemptions:

Undeveloped property is exempt.

Uniformity:

Non-Uniform

Levy Type:

Mello-Roos Special Tax

Vote in Support (%):

100

Effective Date

7/1/2008

Sunset Date

Indefinite

Election Date:

11/20/2007

More Information:

City of Brawley

Community Facilities District No. 2005-1 (Victoria Park)

Description:

Shall a special tax with a rate and method of apportionment as provided in Resolution No. 2005-22 of the City Council of the City of Brawley for Community Facilities District No. 2005-1 of the City of Brawley (Victoria Park) be levied to pay for the Facilities, Services, Incidental Expenses and other purposes described in Resolution No. 2005-22? (Proposition A, 6/7/2005.)

Rate:

The maximum special tax that may be levied beginning with the 2005-06 fiscal year is $381.51 per unit for single-family residential property and $2,321 per acre for non-residential property. The special tax is increased annually by 2 percent

Exemptions:

Undeveloped property, property owner association property and public property are exempt.

Uniformity:

Non-Uniform

Levy Type:

Mello-Roos Special Tax

Vote in Support (%):

Effective Date

7/1/2005

Sunset Date

Indefinite

Election Date:

6/7/2005

More Information:

California Tax Foundation   |   1215 K Street, Sacramento, CA 95814   |   916.441.0490   |   foundation@caltax.org

© 2019 CALIFORNIA TAX FOUNDATION. ALL RIGHTS RESERVED.