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Property Assessment Calculation

Reclamation District No. 1000 Annual Operations and Maintenance Assessment Calculation Methodology

The District funds its flood control (levees) and drainage (drains/canals/pumps) operations and maintenance activities (including administrative costs) from funds raised through an annual benefit assessment on properties in the District.  The assessment amount is proportional to the benefit received by the property from the flood control and drainage activities as calculated in the 1997 Assessment Engineer’s Report. The assessments are levied under the authority of the California Water Code for Reclamation Districts

Each parcel’s assessment is determined by its location in the District, size, land use, and rate set by the District’s Board.  Improvements on the parcel including buildings are not included in the assessment calculation per the provisions of the Water Code

Assessment = Valuation ($/acre) x size (acres) x location factor (%) x rate ($0.75/$100 valuation)

                        Based on Land Use                              Zone                            Set by Board

The valuation used to calculate the assessment is based on the land use or zoning of the property in the County Assessor’s database.  The valuation was set in the 1997 Assessment Engineer’s Report and established a relative value between the various land use categories for determining the benefits for each property and is not market or current assessed value.  The valuation does not take into consideration any improvements to the property such as buildings

Agricultural and Recreational            $2300/acre
Industrial, Commercial and Office     $23,000/acre
Residential                                          $22,500/acre

The District is divided into 5 benefit zones (see attached map of District):

Zone A  (100%)  Flood and drainage benefits--subject to deep flooding

Zone B  (80% ) Flood and drainage benefits--subject to moderate flooding

Zone C  (60%) Flood and drainage benefits--subject to shallow flooding

Zone D  (10%)  Properties along the waterside of Garden Highway—no flood or drainage benefit; Benefit is access to their property from Garden Highway levee.

Zone E  (50%)  Receive flood benefit but not drainage benefit (City provides drainage service)

Note:  For residential parcels, if the calculated assessment is less than $25; the assessment is set at $25 (minimum assessment per the Water Code)

The rate of $0.75/$100 valuation may be increased by the Board if approved by the property owners in the District through a Proposition 218 election

Sample annual assessment calculations:

1.   200 acre agricultural property on Elverta Road west of Highway 99:

            $2300/acre x 200 acres x 0.80 x $0.75/$100 = $2760

2.   45.5 acre agricultural property north of Riego Road near the Pleasant Grove Creek Canal

            $2300/acre x 45.5 acres x 0.60 x $0.75/$100 = $470.92

3.   15.3 acre parcel with an industrial warehouse north of Elkhorn Blvd and east of Powerline        Road in Metro Air Park

            $23,000/acre x 15.3 acres x 0.80 x $0.75/$100 = $2111.40

4.   17.3 acre vacant parcel zoned for commercial use along Interstate 5 south of Del Paso Road

            $23,000/acre x 17.3 acres x 1.0 x $0.75/$100 = $2,984.25

5.   6000 sf residential lot (with a house) in North Natomas            

            $22,500/acre x 0.138 acres x 1.0 x $0.75/$100 = $23.29

            Assessment = $25 (minimum assessment)

6.   5000 sf residential lot (with house) in Gardenland

            $22,500/acre x 0.115 acres x 0.5 x $.75/$100 = $9.70

            Assessment = $25 (minimum assessment)

7.   9000 sf vacant residential lot in new subdivision North Natomas

            $22,500/acre x 0.207 acres x 1.0 x $.75/$100 = $34.86

8.   1.5 acre residential property with house on waterside of Garden Highway

            $22,500/acre x 1.5 acres x 0.10 x $.75/$100 = $25.31