Forms (direct link to forms)

No special charge/assessment/tax will be added to the tax roll unless the following requirements have been submitted to the Controller's Office:

  • A signed Compensation Agreement with the County. This is required to be submitted only once (not each year). Each agency must sign a separate agreement for special assessment, special tax or special charge, as the case may be.

Note to the Taxing Agency:View and print the agreement applicable in your case, fill out the name of your agency and Section 8 on the agreement, obtain your Board's authorization/signature on the agreement and send a signed original copy or copies (if you require an original for your file) to the Controller's Office.

  • Resolution passed by agency's Board authorizing the assessment/charges and their collection for the current tax year (resolution must specify assessment amount and statutory authority for assessment)
  • For new assessments and charges, a copy of the legal authority and supporting documentation and reports

Proof lists will be sent to you for your review and sign off. Your sign off means that you have verified the accuracy of your data that will appear on the property tax bills. Your charges/assessments will not be included without your sign off.

Every possible effort will be made to expedite the data input correction process and to obtain a clean file of your information. We will continue to provide the same level of service, subject to these requirements:

  • Data must be received between July 1st and July 31st
  • Your agency must expedite review, corrections and sign off
  • No corrections will be made after August 10th

Special assessment data must be submitted to the Controller's Office as an ASCII text file attachment to an email.

Email Instructions

Data being submitted as an email attachment should be addressed to: pmluft@smcgov.org

The e-mail subject line should read Special Assessments"

Contact

Please direct all Special Assessment questions to Pauline Luft at (650) 599-1190.