According to "Assessing the Benefits of Benefit Assessments" published by the California State Legislature Senate Governance and Finance Committee, "General law cities, counties, school districts, and special districts can't levy benefit assessments without a state law that allows them to do so. However, the California Constitution allows the state's [121] charter cities to levy benefit assessments without specific authority from state law. In all cases, local agencies must follow the Constitutional limits, including Proposition 218 (1996)."
Last Updated: 02/15/19
| State | Title | Citation | Summary |
|---|---|---|---|
| California | Voter Approval for Local Tax Levies (Proposition 218 [1996]) | Cal. Const. art. XIII C | Requires voter approval for all local government taxes that did not otherwise exist. |
| California | Assessment and Property-related Fee Reform (Proposition 218 [1996]) | Cal. Const. art. XIII D | Outlines requirements and approvals for the assessment of property-related fees (special assessments) that did not otherwise exist. |
| California | Benefit Assessment Act of 1982 | Cal. Govt. Code §§ 54703-54720 | Permits cities, counties, and special districts to finance property related services through the imposition of an assessment upon the property which benefits from those services. |
| California | Community Rehabilitation District Law of 1985 | Cal. Govt. Code §§ 53370-53394 | Community rehabilitation districts may finance the rehabilitation of public capital facilities but not their maintenance. |
| California | Improvement Act of 1911 | Cal. Streets and Highways Code §§ 5000-6794 | Permits cities, counties, and municipal corporations to fund transportation systems and related improvements. |
| California | Improvement Bond Act of 1915 | Cal. Streets and Highways Code §§ 8500-8887 | Permits cities, counties, and public districts to issue assessment bonds. |
| California | Municipal Improvement Act of 1913 | Cal. Streets and Highways Code §§ 10000-10706 | Permits cities, counties, and special districts to levy benefit assessments for a variety of infrastructure improvements. |
