San Diego

Alpine Fire Protection District

Description:

Shall the Alpine Fire Protection District establish and impose standby or availability charges, not to exceed $15 per unit of benefit per year, on all real property (except that of Federal, State or Local Governmental Agency) within the boundaries of said fire protection district, for fire suppression, emergency medical, and related services within said boundaries? (Proposition A, 11/6/2001.)

Rate:

For fiscal year 2012-13, the special tax is: $15.90 per benefit unit. Units were assigned as follows: 2 units per acre or portion of an acre up to 10 units per parcel for unimproved parcels; 4 units per dwelling for residential parcels; 4 units per parcel for irrigated farms; 3 units per dwelling for apartment parcels; 2 units per dwelling for mobile homes; 10 units per business located on commercial parcels; and 1 unit per acre of vacant land. The special tax increases in an amount equal to the change in the Consumer Price Index for the San Diego Area.

Exemptions:

Government property is exempt.

Uniformity:

Non-Uniform

Levy Type:

Special Tax

Vote in Support (%):

72

Effective Date

7/1/2001

Sunset Date

Indefinite

Election Date:

11/6/2001

More Information:

Bonita Sunnyside Fire Protection District

Description:

The Bonita Sunnyside Fire Protection District imposes an assessment to fund fire suppression services, which may be increased annually. The assessment was approved by the district after an all-mail ballot public hearing on 11/14/2007. (Note: The assessment provides funding for a general benefit.)

Rate:

For initial fiscal year 2008-09, the assessment is: $40 per dwelling unit for single-family residential property; $20 per dwelling unit for multi-family residential property; $83.50 per parcel for commercial and industrial properties; $83.50 per parcel for institutional property; and $6.70 per acre for vacant parcels. The assessment increases annually, not to exceed 3 percent.

Exemptions:

Unavailable

Uniformity:

Non-Uniform

Levy Type:

Assessment

Vote in Support (%):

80.7

Effective Date

7/1/2008

Sunset Date

Indefinite

Election Date:

11/14/2007

More Information:

Borrego Springs Fire Protection District

Description:

To provide protection and suppression services and emergency medical services to the community of Borrego Springs, shall the Borrego Springs Fire Protection District be authorized to levy annual special taxes per Assessor’s Parcel per unit as set forth in Resolution No. 277? (Proposition Z, 11/2/2004.)

Rate:

The special tax is: $75 per single-family residence; $60 per mobile home in an established mobile home park; $50 per unit for apartment, condominium, and duplex property; $15 per unit for hotel, motel and resort property; $65 per acre for shopping centers and malls; $150 per parcel for commercial and industrial property; $100 per parcel for institutional property (including schools, youth and senior centers); $100 per church property; $25 per parcel for miscellaneous recreational property; $2.50 per acre or portion of acre, up to 15 acres for vacant land; and $5 per acre and/or portion thereof, up to 10 acres for irrigated acreage and golf courses.

Exemptions:

Unavailable

Uniformity:

Non-Uniform

Levy Type:

Special Tax

Vote in Support (%):

78.91

Effective Date

Unavailable

Sunset Date

Unavailable

Election Date:

11/2/2004

More Information:

Borrego Water District

Borrego Water District

Description:

The Borrego Water District imposes a special tax to fund Community Facilities District No. 2007-1. (Note: The district did not provide any election materials or detailed information about the special tax rate.)

Rate:

Unavailable

Exemptions:

Unavailable

Uniformity:

Unavailable

Levy Type:

Mello-Roos Special Tax

Vote in Support (%):

Effective Date

Unavailable

Sunset Date

Unavailable

Election Date:

Unavailable

More Information:

Carlsbad Unified School District

Community Facilities District No. 1

Description:

The Carlsbad Unified School District imposes a special tax within Community Facilities District No. 1 (Aviara). (Election held 7/1/1989.)

Rate:

For fiscal year 2013-14, the special tax is: $644.47 per unit for residential property; $576.31 per acre for non-residential property; and $201.50 per acre for golf course property. The tax increases annually by 2 percent.

Exemptions:

Government property, property owner association property, and public right-of-way or utility easement property are exempt.

Uniformity:

Non-Uniform

Levy Type:

Mello-Roos Special Tax

Vote in Support (%):

100

Effective Date

7/1/1990

Sunset Date

Unavailable

Election Date:

7/11/1989

More Information:

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