In addition to the tax rate applied to the assessed value of property, a number of special districts add charges per agreement with the County Auditor. These assessments are of a specific dollar amount determined by the charging district and are not based on the assessed value of the property. These districts generally include fire, water, and sewer, as well as other districts or direct charges.

Mendocino County is merely the collection agent for these charges. The district is responsible for the
establishment and amount of the charge. Corrections or changes to these assessments must be requested by the particular district. Below is a listing of the special and direct assessments currently found on Mendocino County tax bills along with contact information:

*Per Improvement Bond Act of 1915                                                             *707 area code unless otherwise noted

 (rev. 11/07/23)

Improvement Bond Act of 1915 and Mello-Roos

Senate Bill 1122 took effect on January 1, 2002. The bill requires sellers of real property to disclose certain
information pertaining to any known special assessment that have been imposed pursuant to the Improvement Bond Act of 1915 and are being paid as part of the property taxes.

Mendocino County now has only one such district, which is Gualala Sewer as noted above. If you are being
charged on your tax bill for this assessment, please note the specific legal requirements in Government Code Section 53754 or consult with your real estate agent.

This bill also requires the disclosure of special taxes pursuant to the Mello-Roos Community Facilities Act. There are no Mello-Roos bonds in Mendocino County.