Special Assessment Districts
Community Facilities Districts
A Community Facilities District (CFD) is a Special Tax District provided in State Law that funds public improvements and ongoing services within an identified area. Generally, these districts fund a wide variety of services, such as parks and open space maintenance, and in addition, finance public infrastructure projects. A Community Facilities District is formed under the Mello-Roos Community Facilities Act of 1982. Most cities, counties, school districts, and other special district agencies form a Community Facilities District to provide services and facilities.
A Community Facilities District is funded through a special tax. On an annual basis, the special tax levy is calculated according to the applicable Rate and Method of Apportionment adopted at the formation of the Community Facilities District. Typically, these special taxes are billed through the County of Orange and appear as separate line item charges on the property tax billing.
Community Facilities Districts Administered by the City of Placentia
- CFD 2014-04 (Public Safety)
- CFD 2018-01 (Transited Oriented Development (TOD) TOD)
Annual Reports (as required by Government Code Section 53343.1)
Landscape Maintenance Districts
A Landscape Maintenance District (LMD) is not a separate entity of the City. It is a financing vehicle utilized when the development of a neighborhood in the community is identified with a special benefit by certain improvements, such as parks, playgrounds, landscapes, sidewalks, trees, etc. Due to this special benefit, landowners in the identified area are assessed to pay the costs of the construction and/or ongoing maintenance of such improvements.
Each Landscape Maintenance District is created through formation proceedings (also known as a vote of the affected property owners) pursuant to the Landscaping and Lighting Act of 1972. This usually occurs at the time a residential or commercial project is first developed. The Act allows a local agency to levy an annual assessment for the maintenance of the community improvements, based on special benefit directly or indirectly, to the property owners within the Landscape Maintenance District. Annual assessments are paid as part of a line-item on individual property tax bills.
Landscape Maintenance Districts Administered by the City of Placentia
- LMD 1992-1
Annual Engineer's Reports
Streetlight Maintenance Districts
Similar to a Landscape Maintenance District, a Street Light Maintenance District (SLD) is not a separate entity of the City and is formed pursuant to the Landscaping and Lighting Act of 1972. It is a financing vehicle by which an area in the City is identified to especially benefit by certain improvements, such as street lights and traffic signals. Due to this benefit, landowners in the identified area are assessed to pay the costs of the construction and/or ongoing maintenance of such improvements.
Streetlight Maintenance Districts Administered by the City of Placentia
- SLD 81-1