Special Assessment Districts

Community Facilities Districts

A Community Facilities District (CFD) is a Special Tax District provided by State Law that funds public improvements and ongoing services within an identified area. Generally, these districts fund a wide variety of services, such as parks and open space maintenance, and finance public infrastructure projects.  A Community Facilities District is formed under the Mello-Roos Community Facilities Act of 1982.  Most cities, counties, school districts, and other special district agencies form a Community Facilities District to provide services and facilities.  

A Community Facilities District is funded through a special tax.  On an annual basis, the special tax levy is calculated according to the applicable Rate and Method of Apportionment adopted at the formation of the Community Facilities District.  Typically, these special taxes are billed through the County of Orange and appear as separate line item charges on the property tax billing. The CIty administers the following Community Facilities Districts in Placentia: 

  • CFD 2014-04 (Public Safety Services)
  • CFD 2018-01 (Transited Oriented Development Maintenance Services)

CFD 2014-04 (Public Safety Services)

On February 18, 2014, the City of Placentia formed CFD 2014- 01 in accordance with the Mello-Roos Community Facilities Act of 1982. The District was established by a majority vote of landowner electors to provide public safety services associated with new development within Placentia including, but not limited to, police protection, fire protection, and ambulance and paramedic services. The services would be partially paid for through the levy of a Special Tax on real property.  The Special Tax was collected for the first time in Fiscal Year 2014-15. In future years, the Special Tax continues to be collected and its revenue is used to provide public safety services. 

CFD 2018-01 (Transited Oriented Development Maintenance Services)

On April 20, 2018, the City Council adopted Resolution No. R-2018-08, establishing CFD 2018-01 within the City's Transit-Oriented District (TOD) to provide a non-General Fund and sustainable funding source to pay for the ongoing maintenance and repairs of the public streetscape improvements constructed within the TOD.  The first TOD project to be approved by the City Council was the Integral/Lyon Living Project which is considered the TOD "catalyst" project site. As required in the development agreement for this project, the property owner formed and annexed itself into the proposed maintenance services CFD in accordance with the Mello-Roos Community Facilities Act of 1982. Future TOD projects are required to annex into the CFD as well as a condition of receiving land entitlements.

Annual Reports (as required by Government Code Section 53343.1)

Placentia CFD 2014-01 - Special Tax Report - FY 2019-20

Placentia CFD 2014-01 - Special Tax Report - FY 2018-19

Placentia CFD 2014-01 - Special Tax Report - FY 2017-18

Landscape Maintenance Districts

A Landscape Maintenance District (LMD) is not a separate entity of the City.  It is a financing vehicle utilized when the development of a neighborhood in the community is identified with a special benefit by certain improvements, such as parks, playgrounds, landscapes, sidewalks, trees, etc.   Due to this special benefit, landowners in the identified area are assessed to pay the costs of the construction and/or ongoing maintenance of such improvements.  

Each Landscape Maintenance District is created through formation proceedings (also known as a vote of the affected property owners) pursuant to the Landscaping and Lighting Act of 1972.  This usually occurs at the time a residential or commercial project is first developed.  The Act allows a local agency to levy an annual assessment for the maintenance of the community improvements, based on special benefits directly or indirectly, to the property owners within the Landscape Maintenance District.  Annual assessments are paid as part of a line item on individual property tax bills.

Landscape Maintenance Districts Administered by the City of Placentia

  • LMD 1992-1

Annual Engineer's Reports

Streetlight Maintenance Districts 

A Street Light Maintenance District (SLD) is not a separate entity of the City and is formed pursuant to the Landscaping and Lighting Act of 1972.  It is a financing vehicle by which an area in the City is identified to especially benefit from certain improvements, such as street lights and traffic signals.  Due to this benefit, landowners in the identified area are assessed to pay the costs of the construction and/or ongoing maintenance of such improvements.

Streetlight Maintenance Districts Administered by the City of Placentia

  • SLD 81-1

Annual Engineer's Reports