Financial Planning
Assessment/Other District Information
Assessment Districts and Service Areas
in the City of Elk Grove
Assessment Districts
Infrastructure Related Assessment Districts
Service Areas
Assessment Districts
Assessment districts are special districts formed by local government agencies to finance the construction, reconstruction or acquisition of certain designated capital facilities (infrastructure) and/or to finance public services by levying an assessment which appears on the property tax bill of the parcels receiving direct benefit. There are several assessment districts in the City of Elk Grove. Some finance the construction of infrastructure and related improvements and others finance various maintenance services as outlined below.
Infrastructure Related Assessment Districts
There are two assessment districts located in the City of Elk Grove which finance infrastructure and related improvements and both are administered by Sacramento County as outlined below and on the Infrastructure Assessment District Map.
County Administered Infrastructure Related Assessment Districts
- Hampton Village Assessment District (funds pumping and water treatment facilities)
- SCWA Zone 13 (funds studies related to water supply and to drainage and flood control. Many areas of the County are included in Zone 13, including all areas located in the City of Elk Grove)
Contact the County Infrastructure Finance Section at (916) 874-6525 for further information on the Hampton Village Assessment District. Contact Sacramento County Water Agency SCWA at (916) 874-2897 or go to Water Agency Zone 13 for further information on Zone 13.
Service Related Assessment Districts
There are four service related assessment districts located in the City of Elk Grove, one which is administered by the Elk Grove/Cosumnes Community Services District, one which is administered by the State of California, and two which are administered by the City of Elk Grove, as outlined below.
Elk Grove/Cosumnes Community Services District Administered Maintenance Assessment District
- Lighting and Landscaping (funds the maintenance of the park system, landscape corridors, and landscaped medians)
Contact the Elk Grove/Cosumnes Community Services District, Administrative Department at (916) 405-7150 for further information on this multi-zonal assessment district.
State of California Administered Maintenance Assessment District
- Maintenance District No. 9 (funds levee maintenance along the Sacramento River. See the Maintenance District No. 9 Map.)
Contact the County Infrastructure Finance Section at (916) 874-6525 for further information on this assessment district or go to www.eproptax.saccounty.net (must have an Assessor’s Parcel Number to obtain assessment information).
City of Elk Grove Administered Maintenance Assessment Districts
There are two City of Elk Grove administered Maintenance Assessment Districts – one for street maintenance and one for street lighting maintenance as outlined below.
- Street Maintenance District No. 1 (first of two City administered assessment districts)
Location: There are currently five zones of benefit within this assessment district. All of the new development projects that have obtained building permits in Zones 1 and 5 may be assessed. However, not all development projects with building permits located in Zones 2, 3 and 4 are assessed. Beginning in mid-2003, only new residential development projects that have requested entitlements and building permits from the City will be assessed in Zones 2, 3 and 4. The number of assessable properties within this Assessment District will continually expand throughout the City as new projects continue to receive entitlements from the City. See the Zone 1 Map, or the Zones 2, 3, and 4 Maps, or the Zone 5 Map. Assessable properties in each zone of benefit are shown in yellow on these maps.
What it Funds: Street maintenance costs associated with local, collector, and arterial streets not funded by other funding sources.
Assessment Rate: The street maintenance maximum annual assessment rate for property with a building permit issued is:
Zone 1 Maximum Assessment Rate for fiscal year 2007/08:
$145.14 per single family residential unit, $101.60 per multi-family residential unit, and $2,264.10 per acre for commercial property.Zone 2 Maximum Assessment Rate for fiscal year 2007/08:
$121.16 per single family residential unit and $84.82 per multi-family residential unit.Zone 3 Maximum Assessment Rate for fiscal year 2007/08:
$125.70 per single family residential unit and $87.98 per multi-family residential unit.Zone 4 Maximum Assessment Rate for fiscal year 2007/08:
$115.06 per single family residential unit and $80.56 per multi-family residential unit.Zone 5 Maximum Assessment Rate for fiscal year 2007/08:
$94.04 per single family residential unit, $65.82 per multi-family residential unit, $28.20 per age-restricted residential unit, $1,467.02 per acre for commercial property, $536.04 for church property, and $1,297.75 per acre for office property.
Note: Single family residential rates in Zones 1 through 4 are assessed if a residential project is developed at 8 units to the acre or less, otherwise, the multi-family rate is assessed. The single family residential rate in Zone 5 is assessed if a residential project is developed at 10 units to the acre or less, otherwise, the multi-family rate is assessed.
Non-residential land uses in Zones 2, 3 and 4 have their share of street maintenance costs funded through other funding sources. The maximum assessment rate for each zone will be adjusted for inflation each year on July 1st. Some parcels in this assessment district may be located on local streets that are privately maintained, for example by a Home Owner’s Association. In cases where a local street (not drive aisle) is privately maintained, and as long as they are maintained to the to the City Engineer’s satisfaction, the assessment rate will exclude the local street component.
Other Information: This assessment will be levied in perpetuity (forever). The maximum assessment rate is adjusted for inflation each year on July 1st. There is no assessment on undeveloped property (property without a building permit issued). For questions relating to this assessment district contact the City Finance Department at (916) 627-3423 or email to rcraig@elkgrovecity.org
- Street Lighting Maintenance District No. 1 (second of two City administered assessment districts)
Location: There are currently two zones of benefit within the City for this assessment district. See the Street Lighting Maintenance District No. 1 Map.
What it Funds: Street lighting maintenance, operation, and electrical cost of local street lighting (first component of the assessment) as well as safety lighting (second component of the assessment). Only parcels that benefit from the local street lights are assessed the local street lighting component. Typically, rural residential parcels do not have street lights therefore are not assessed this component. Additionally, some parcels may be located in projects with privately maintained local street lights and so would not be assessed this component. The street lighting component is assessed at final tract map for single family parcels, and at building permit for multi-family and non-residential parcels. The safety lighting component is charged to all parcels in the City and for Zone 1 includes safety lights found at major intersections and along the rear of properties that abut major streets while for Zone 2, it includes safety lights found at intersections, arterial streets, collector streets, and pedestrian walkways.
Assessment Rate: The street lighting maximum annual assessment rates for each Zone are outlined below. The Zone 1 rates originated in the County prior to the City incorporating, and the Zone 2 rates were established after incorporation by the City for developing areas.
Zone 1 Maximum Assessment Rates:
Street Light Component: The street light component rate is $15.32 per single family residential parcel and $0.2519 per front foot for multi-family, commercial, office, and industrial parcels. This component’s single family residential rate is assessed if a residential project is developed at less than 10 units to the acre otherwise, the multi-family rate is assessed. Safety Light Component: The safety light component rate is $2.56 per parcel for all land use types. The rates in Zone 1 do not adjust annually.Zone 2 Maximum Assessment Rates for fiscal year 2007/08:
Street Light Component: The street light component rate is $26.78 per single family residential unit and $0.54 per front foot for multi-family, commercial, office, and industrial parcels. This component’s single family residential rate is assessed if a residential project is developed at 10 units to the acre or less, otherwise, the multi-family rate is assessed. Safety Light Component: The safety light component rate is $31.14 per parcel for all land use types. The maximum assessment rate for Zone 2 is adjusted for inflation each year on July 1st.
Other Information: This assessment will be levied in perpetuity (forever). For questions relating to this assessment district contact the City Finance Department at (916) 627-3423 or email to rcraig@elkgrovecity.org
Service Areas
County Service Areas (CSAs) are separate legal entities authorized by California laws and formed by County Board of Supervisors to provide municipal-type services and/or capital improvements. There are two CSAs located in the City that were formerly administered by the County, but are now administered by the City as outlined below and on the Service Area Map.
- Laguna West Service Area (formerly County Service Area 5-see detail below)
- Lakeside Service Area (formerly County Service Area 7-see detail below)
Laguna West Service Area
(formerly County Service Area 5 administered by the County through mid-December 2003, now administered by the City)
Location: See the Service Area Map
What it Funds: Street sweeping, road maintenance, drainage control services, and associated administration over and above what is normally provided by the City. The street sweeping includes hand sweeping required around tree wells. Increased road maintenance is required due to maintenance problems from street trees and from paving stones used in portions of the area. Drainage control services include water quality monitoring and drainage maintenance for the Laguna West Lake. The administrative services include the costs to calculate the service charges and prepare the annual written report to place the service charges on the property tax bills.
Service Charge Rate:
The fiscal year 2007/08 proposed service charge rates are:
Subdivided Single Family Residential Parcels: $17.04 per parcel Other Properties that Benefit from all Services: $105.13 per acre Non Street Sweeping/Road Maintenance Benefit Parcels: $15.92 per acre
Other Information: For questions relating to the Laguna West Service Area contact the City Finance Department at (916) 627-3423 or email to rcraig@elkgrovecity.org.
Lakeside Service Area
(formerly County Service Area 7 administered by the County through mid-December 2003, now administered by the City)
Location: See the Service Area Map
What it Funds: Review and coordination of the Home Owner’s Association mitigation/compliance monitoring efforts of the Lakeside Lake. This would also include related administration services. The Lakeside Service Area also serves as an alternative source of funding in the event the Home Owner’s Association is unable to provide the mitigation/compliance monitoring efforts of the Lakeside Lake.
Service Charge Rate: The current fiscal year service charge rates are $0. Services charges were levied in fiscal years 1996/97 through 1998/99 which provided over $30,000 per year in service charge revenues which built a reserve of approximately $100,000 which allows the City to fund approximately one year of costs associated with the mitigation/compliance monitoring efforts of the Lakeside Lake in the event the Home Owner’s Association becomes unable to provide this service. Beginning in fiscal year 1999/00, the service charges have not been levied, and the approximately $3,500 in City review/coordination/administration services will be funded from interest earnings on the reserve.
Other Information: For questions relating to the Lakeside Service Area contact the City Finance Department at (916) 627-3423 or email to rcraig@elkgrovecity.org.
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