Non-Ad Valorem Charges (Direct Charges)
Direct charges are non-Ad Valorem amounts levied on a per parcel basis which may encompass annual charges for a variety of items to include: voter-approved special taxes (including Mello-Roos Community Facilities Districts), benefit assesment, special assessments (including 1915 Improvement Districts), improvement direct charges, charges for services, and fees.
The El Dorado County Auditor-Controller places over 600,000 line items of direct charges on the secured tax roll each year. The direct charges are comprised of over 250 different types of direct charges (controlled by a 3-digit code) from over 60 different districts/agencies. Direct charges are due to the Auditor by no later than August 10 each year to be included on the year's secured tax roll. Direct charges may not be placed on supplemental bills or unsecured bills pursuant to Revenue and Taxation Code.
It is the district’s responsibility to administer its direct charges and determine the method by which billing/collection will occur. Districts may determine that the most efficient method of billing/collection is to direct the Auditor-Controller to perform a ministerial duty to place non-Ad Valorem charges (direct charges) on the secured tax bills. Any over/under/missing charges are the responsibility of the district directing the charge to be placed on the secured tax bills. Direct charges and their corresponding amounts may change with each roll year. Liens for Mello-Roos Community Facilities District (CFD) special taxes and 1915 assessments are recorded with the Recorder-Clerk rather than the Auditor-Controller. A title search should be conducted to disclose all liens recorded on a specific property.
IMPORTANT! Pursuant to the Mello-Roos Community Facilities Act of 1982, Mello-Roos CFD special taxes may be included on the secured tax bill. However, a Mello-Roos CFD special tax could exist on a parcel and not be included on the secured tax bill. A title search should be conducted to determine if a Mello-Roos CFD special tax is recorded on a parcel.
IMPORTANT! Pursuant to the Improvement Bond Act of 1915 and the Municipal Improvement Act of 1913, 1915 special assessments may be included on the secured tax bill. However, a 1915 special assessment could exist on a parcel and not be included on the secured tax bill. A title search should be conducted to determine if a 1915 special assessment is recorded on a parcel.
Direct Charges Levied on Individual APNs
Direct Charge Code - Master List
Direct Charge Code - District Contact List
Policies and Procedures for Districts
Request Form for Secured Tax Roll Billing Information
Comments, Concerns or Questions ...
Email joe.harn@edcgov.us