Assessment districts finance the construction, reconstruction or acquisition of designated capital facilities (infrastructure) and/or public services. Assessments are collected as direct levies on the property tax bill of all parcels directly benefiting from the infrastructure of service financed by the district. There are several assessment districts in the City. Some finance infrastructure and others finance maintenance services as outlined below.
Service Related Assessment Districts
There are four service assessment districts in the City, one is administered by the Cosumnes Community Services District, one by the State of California, and two by the City of Elk Grove, as outlined below.
City of Elk Grove Maintenance Assessment Districts
Cosumnes Community Services District Maintenance Assessment District
- Lighting and Landscaping (funds the maintenance of the park system, landscape corridors, and landscaped medians).
Contact the Cosumnes Community Services District, Administrative Department at (916) 405-7150 for further information on this multi-zonal assessment district.
State of California Maintenance Assessment District
Contact the County Infrastructure Finance Section at (916) 874-6525 for further information on this assessment district.
Location: There are five zones of benefit within this district. All new development projects that have obtained a final map.
Street Maintenance Assessment District No. 1 (first of two City administered Assessment Districts)
The number of assessable properties will continually expand as new projects receive entitlements. See the Map for SMD No. 1 Zones 1-5. Assessable properties in each zone are shown in yellow. For questions relating to these districts contact the City of Elk Grove special tax hotline by emailing firstname.lastname@example.org or calling (916)-627-3205.
What it Funds: Street maintenance costs associated with local, collector, and arterial streets.
Assessment Rate: The maximum annual assessment for property with a final map or building permit can be found on the Street Maintenance District No. 1, Zones 1-5, FY 2016-17 assessment rate tables.
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 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, the assessment rate may exclude some or all of the local street component.
Other Information: This assessment will be levied in perpetuity (forever). The rate is adjusted each July 1st for changes to CPI. There is no assessment on undeveloped property (property without a final map).
Street Lighting Maintenance District No. 1 (second of two City administered assessment districts)
Location: There are two zones of benefit within this 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. The street lighting component is assessed at final map. All parcels whose map is approved prior to May 1 will be assessed in perpetuity beginning with December installment of the following year. The safety lighting component is charged to all parcels in the City. Zone 1 includes safety lights found at major intersections and along the rear of properties that abut major streets. Zone 2 includes safety lights found at intersections, arterial streets, collector streets, and pedestrian walkways.
Assessment Rate: The maximum annual assessment for each Zone is outlined on the Street Lighting Maintenance District No. 1, Zones 1-2, FY 2016-17 assessment rate tables.
Other Information: This assessment will be levied in perpetuity (forever).
Infrastructure Assessment Districts
The County of Sacramento administers both infrastructure assessment districts within the City. See the Infrastructure Assessment District Map for district boundaries.
- Hampton Village Assessment District (funds pumping and water treatment facilities)
- SCWA Zone 13 (funds studies related to water supply, drainage and flood control. Many areas of the County are included in Zone 13, including all areas located in the City of Elk Grove)
For further information, contact the County Infrastructure Finance Section at (916) 874-6525 for the Hampton Village Assessment District, or go to Water Agency Zone 13 for SCWA Zone 13.
County Service Areas (CSAs) are separate legal entities authorized by California law to provide services and/or capital improvements. There are two CSAs located in the City, as outlined below and on the Service Area Map. For more information on these CSA's contact the City of Elk Grove Special Tax Hotline.
- 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)
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 2016/17 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: $63.53 per acre
Other Information: These changes will be levied in perpetuity.
Lakeside Service Area (Formerly County Service Area 7)
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 were not levied. Administration costs are funded by the interest earnings on the reserve account.
Storm Drainage Fee
Location: See municipal code, chapter 15.10
What it Funds: Maintenance costs associated with storm and surface water management facilities, including, but not limited to, inlets, conduits, manholes, channels, ditches, drainage easements, retention and detention basins, infiltration facilities, overland release corridors and other components, as well as natural waterways within the City, that are either owned or operated by the City of Elk Grove.
Assessment Rate: See Storm Drain Fee