Direct Charges - Information for Districts

Property Tax Division (530)621-5470 or Email



Links & Lookups

Exhibits (referred to by other items from this page)

1 - Direct Charge Data Format
2 - Sample of Letter Sent to District Confirming the Direct Charge Levies Accepted or Rejected
3 - Rejected Direct Charge Levies - Possible Reject Messages & Solutions
4 - Information Regarding Reports Available on the Internet:
       Description / Purpose of Internet Reports Available
       Announcement of Reports Available on the Internet, dated 7/19/2002
       Schedule of Frequency and Retention of Reports Available on the Auditor-Controller Website   

Manuals & Instructions

  • Policy and Procedures Manual for Districts, revised November 2016 
    Includes specific and routine information related to the submission, correction, collection, and reporting of Direct Charges. To be used in conjunction with the Exhibits and Forms.        
  • Sample Instructions 
    For districts using ParcelQuest's DVD + Excel + Word to produce a file of direct charges for submission by August 10th of each year to the Auditor for inclusion on the current year tax roll.        

Reports & Publications

  • Special Districts Workshop, 12/8/14
  • Understanding Proposition 218
    State Legislative Analyst's Office Publication dated December 1996.
    An excellent resource for understanding Prop 218. Please note this is a static document. Post-publication court decisions and/or the effects of Prop 26 are not reflected in the content of this document.

Comments, Concerns or Questions ...