General Contact Number: (530) 621-5567



Direct Charge Information for Districts

Property Tax Division (530)621-5470 or Email

Letters & Notices 

Forms (Fillable PDF)

  • Governing Authorization Certification Form ----------------------------------->  
  • Proposition 218 Certification Form --------------------------------------------->  
  • Local Agency Special Tax and Bond Accountability Act - Response Form ---->  
  • Secured/Unsecured Tax Roll Certification Form ------------------------------->   
  • Direct Charge Information Sheet Form ---------------------------------------->   
  • Annual Certification of Levy and Data Submission Form --------------------->    
  • Consultant Authorization 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):  
  • Parcels Split/Combined (as of date shown on report):  
  • 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.

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