What are all of these charges on my property tax bill?

Your property tax bill consists of three separate categories of levies: General Tax Levy, Voter Approved Indebtedness, and Direct/Special Assessments. That portion of the bill labeled General Tax Levy is the only amount controlled by Proposition 13. This tax is limited to a maximum of 1% of the assessed value of your property (the “land” and “improvements”), and can be no more than 2% greater than the previous year’s tax bill.

The portion labeled Voter Approved Indebtedness includes taxes levied to repay bonds approved by the voters. This amount varies greatly from county to county depending upon the number of local bond issues approved. Under current law, local general obligation bonds require a two-thirds majority vote to pass.

The portion of the bill labeled Direct/Special Assessments is now controlled by Proposition 218. Assessments now require a majority “YES” vote of the property owners, with each owner voting the dollar amount of their assessment. Fees charged for the property related services of sewer, water, and refuse collection can be imposed without a vote, but may not be greater than the cost of providing the service.

Show All Answers

1. What are the important tax bill dates?
2. What are all of these charges on my property tax bill?
3. What if I don’t agree with the assessed valuation of my property?
4. How do property taxes affect the value and marketability of my home?
5. What is Mello-Roos and why do I have to pay it?
6. Can a Mello-Roos district foreclose on my home?
7. Is my property subject to 180 day accelerated foreclosure?
8. Why do I have to give a buyer a Notice of Special Tax when I sell my property?
9. What is a 1915 Act Bond?
10. How are tax rates determined?
11. Is there any way I can reduce the amount of property taxes I pay?
12. What is a Homeowner’s Exemption?
13. Why did I receive a supplementary tax bill after purchasing my new home?
14. Will I receive a tax bill if I pay taxes through an impound account?
15. What are the consequences if I fail to make a timely property tax payment?