Direct Charge Information for Districts

Property Tax Division (530)621-5470 or Email sally.zutter@edcgov.us

Letters & Notices 

• 2023/24 Direct Charge Levy Information/Instructions/Checklist, dated 5/23/23
  
• 2023/24 ParcelQuest Group Order Notice, dated 4/3/2023
• Caldor Fire Letter to Direct Charges Districts, dated 11/1/21
• AB 2476 New Mailing Notification Requirements, dated 10/20/2016
• AB 2109 New Reporting Requirements to State for Districts with Special Taxes, dated 12/8/2014  
• Special Taxes & Bond Accountability Act - Compilation of Who Reported 2014/15, dated 12/8/2014  
• Bill Separation Process - for Districts Collecting Tax Bill Levies Directly from the Taxpayer, dated 10/31/2014
• Statewide Legal Decision Regarding "Uniformity" of Special Taxes, dated 5/1/2014

Forms (Fillable PDF)

• Governing Authorization Certification Form ----------------------------------->   Select from the following options Background and Instructions Tax Codes 50000-59999 = Special Taxes Tax Codes 60000-69999 = Assessments Tax Codes 70000-79999 = Fees & Charges Tax Codes 80000-89999 = Delinquent Fees & Charges Tax Codes 90000-99999 = Abatements Other = Please Contact Auditor
• Proposition 218 Certification Form --------------------------------------------->   Select from the following options Background and instructions Form
• Local Agency Special Tax and Bond Accountability Act - Response Form ---->   Select from the following options Background and Instructions Form
• Secured/Unsecured Tax Roll Certification Form ------------------------------->    Select from the following options Background and Instructions Form
• Direct Charge Information Sheet Form ---------------------------------------->    Select from the following options Background and Instructions Tax Codes 50000-59999 = Special Taxes Tax Codes 60000-69999 = Assessments Tax Codes 70000-79999 = Fees & Charges Tax Codes 80000-89999 = Delinquent Fees & Charges Tax Codes 90000-99999 = Abatements
• Annual Certification of Levy and Data Submission Form --------------------->     Select from the following options Background and Instructions Tax Codes 50000-59999 = Special Taxes Tax Codes 60000-69999 = Assessments Tax Codes 70000-79999 = Fees & Charges Tax Codes 80000-89999 = Delinquent Fees & Charges Tax Codes 90000-99999 = Abatements
• Consultant Authorization Form ------------------------------------------------>    Select from the following options Background and Instructions Form
• Direct Charge Levy - Error Correction Form
• ParcelQuest Group Order Form (Lien Date Secured Assessment Roll Plus Other Assessor Data)

Links & Lookups

• Parcels Split/Combined by Tax Code for Those Levied on Tax Bills (as of date shown on report):  Select Tax Year For 2023/24 ANs as compared to 2022/23 Levies For 2022/23 ANs as compared to 2021/22 Levies For 2021/22 ANs as compared to 2020/21 Levies For 2020/21 ANs as compared to 2019/20 Levies For 2019/20 ANs as compared to 2018/19 Levies
• Parcels Split/Combined (as of date shown on report):   Select Tax Year For 2023/24 ANs as compared to 2022/23 ANs For 2022/23 ANs as compared to 2021/22 ANs For 2021/22 ANs as compared to 2020/21 ANs For 2020/21 ANs as compared to 2019/20 ANs For 2019/20 ANs as compared to 2018/19 ANs
• Cost Recovery Amounts Schedule
• Property Tax Ledgers and Accounts Receivable Details
• APNs Added to Tax Role After July 1
• 2018/19 Old-to-New Assessment Number Cross-Reference (Search/Use only the "assessment number" fields for direct charges)

Exhibits (referred to by other items from this page)

1 - Direct Charge Data Upload Format 
2 - Sample of Direct Charge Enrollment Confirm-Reject Memo

Manuals & Instructions

• Direct Charges Manual (revised June 2021)
  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.  This document is not up-to-date with the current version of ParcelQuest or the new property tax system.  However, the basic principles remain the same.

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 ...
Email joe.harn@edcgov.us