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California Tax Data
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32332 Camino Capistrano #206
San Juan Capistrano, CA 92675-3701
Tel (949) 240-1520
Fax (949)240-1620
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1. Need
Either a) A developer wants to build
a housing or business development and needs public funding to
put in roads, utilities, and other facilities, or b)
An existing community needs new services to be provided or facilities
to be built. |
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2. Petition
A written request must be made by two members of the authorizing
legislature, or a petition must be signed by 50% of voters or
by landowners who own 50% of property. The legislature then
adopts a resolution of intention to form a special district. |
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 3.
Hearing
A hearing is held by the legislature to accept written protests
by landowners and voters in the area. If 50% of the registered
voters or owners of 50% of the area's land submit written protests,
the proceedings are either stopped altogether, or modified to
conform to the demands of the protests. |
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 4.
Vote
After 90 days have passed, but before 180 days, the proposed
levy is submitted to the area's registered voters. A 2/3 majority
vote is required to pass the special tax. If there is not a
2/3 majority, the legislature may not pursue the formation of
a Community Facilities District for at least one year. |
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 5.
Bonds Issued
Once the lien on the properties in the district has been recorded,
the district may begin to sell municipal bonds. This raises
the money necessary to pay for the proposed facilities. If the
district was formed to provide only services, bonds will not
be issued. |
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Calculation
Each year the district calculates the special tax for each parcel,
basing the calculations on the Rate and Method of Apportionment
(RMA). The district submits the tax charges to the County, who
adds them to your annual Property Tax Bill. |
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