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

© 2019 CALIFORNIA TAX FOUNDATION. ALL RIGHTS RESERVED.

San Luis Obispo

Indefinite

11/6/2012

Description:

Effective Date

7/1/2013

Sunset Date

Cayucos Fire Protection District

Election Date:

Shall Measure C-12 be approved, which repeals the current 1982 special tax and imposes a new special tax at twenty-five dollars ($25) per unit of benefit to be adjusted each year thereafter by the change in the consumer price index, for fire protection, rescue, emergency medical services, and other services relating to the protection of lives and property, and for no other purposes as provided in Ordinance 2012-02? (Measure C12, 11/6/2012.)

Rate:

For initial fiscal year 2013-14, the maximum special tax is $25 per unit of benefit, as assigned: all vacant lots (1 unit); single-family residences (4 units); multi-family residential parcel (4 units per residential unit); motel rooms for sleeping only (2 units per room); motel rooms for housekeeping (3 units per space); trailers and mobile homes (3 units per space); restaurants (10 units); delicatessens (6 units); retail stores (4 units); banks (6 units); service stations (6 units); laundry/laundromats (10 units); public buildings/offices (4 units per business); rest homes (4 units plus 2 units for each additional living quarter); car washes (4 units); cocktail lounges/bars (10 units); beauty parlors (4 units); automotive garages (6 units); auto sales and service (6 units); barns and greenhouses (2 units). Beginning in fiscal year 2014-15, the tax increases annually by the Consumer Price Index for All Urban Consumers in the Los Angeles-Anaheim-Riverside area.

Government property and property exempt by state and federal law are exempt.

Exemptions:

Uniformity:

Non-Uniform

Levy Type:

Special Tax

Vote in Support (%):

69.04

More Information:

Indefinite

4/5/2005

Description:

Effective Date

7/1/2005

Sunset Date

City of Paso Robles

Election Date:

Shall a special tax payable solely from lands within the CFD be levied annually in accordance with the approved rate and method of apportionment, commencing in the City’s fiscal year 2004-05 upon lands within the CFD to pay for certain services, and to pay the costs of the City in administering the CFD; and shall the annual appropriations limit of the CFD be established in the amount of $9,393,786? (Election held 4/5/2005.)

Rate:

For initial fiscal year 2005-06, the maximum special tax is $657 per dwelling unit. The tax increases annually, up to 2 percent, to account for the change in the Blended Consumer Price Index.

Non-residential, unimproved, government, association property, and property exempt from ad valorem taxes are exempt.

Exemptions:

Uniformity:

Non-Uniform

Levy Type:

Mello-Roos Special Tax

Vote in Support (%):

100

More Information:

Indefinite

6/6/1997

Description:

Effective Date

7/1/1997

Sunset Date

City of Pismo Beach

Election Date:

Shall Ordinance No. 0-97-03 of the City of Pismo Beach be adopted, imposing the levy of a water service special tax to create revenue required to assure an adequate supply of water to its citizens and meeting the City’s State Water and Lopez Water fixed financial obligations? (Measure F97, 6/6/1997.)

Rate:

For initial fiscal year 1997-98, the maximum tax is $125 per equivalent dwelling unit (EDU), as assigned: improved single-family residential parcels (1 EDU); improved multi-family residential parcels (0.55 EDU per residential unit); improved C-1 and C-2 commercial parcels (1 EDU per 6,245 sq. ft.); improved CM commercial parcels (1 EDU per 10,014 sq. ft.); and improved CR commercial parcels (1 EDU per 6,676 sq. ft.). Other rates apply; see the parcel tax language for complete detail. The rate increases annually, up to 3 percent, for inflation.

Government property is exempt. All other property is subject to tax, unless otherwise specified.

Exemptions:

Uniformity:

Non-Uniform

Levy Type:

Special Tax

Vote in Support (%):

71.16

More Information:

Unavailable

6/9/2004

Description:

Effective Date

7/1/2004

Sunset Date

Ground Squirrel Hollow CSD

Election Date:

If Measure 1-04 is approved, shall the Ground Squirrel Hollow Community Services District, commencing in fiscal year 2004/2005, and annually thereafter, impose, levy, and collect a special tax on real property within its boundaries, to provide road maintenance and drainage improvement services, with an initial rate not exceeding two hundred and forty dollars ($240) annually per parcel having a separate County Assessor’s parcel number and increasing not more than two (2) percent per year thereafter? (Measure J-04, 6/9/2004.)

Rate:

For fiscal year 2012-13, the special tax is $280.20 per parcel.

Unavailable

Exemptions:

Uniformity:

Uniform

Levy Type:

Special Tax

Vote in Support (%):

75

More Information:

Indefinite

5/5/2015

Description:

Effective Date

7/1/2015

Sunset Date

Leonard Place Road Improvement Zone Within County Service Area 21

Election Date:

Shall the County of San Luis Obispo, commencing Fiscal Year 2015/2016, and annually thereafter, impose, levy and collect a special tax on real property within Road Improvement Zone – Leonard Place of County Service Area No. 21, to provide road improvements within said Zone, with the special tax to be at an initial rate not exceeding $1,815 per parcel having a separate County Assessor’s Parcel Number and increasing not more than two percent per year thereafter. (Measure A-15, 5/5/2015)

Rate:

$1,815 per parcel for the first fiscal year, not to exceed an annual increase of more than two percent.

None available.

Exemptions:

Uniformity:

Uniform

Levy Type:

Special Tax

Vote in Support (%):

66.67

More Information: