Special Tax Lien
Monterey Peninsula Regional Park District - Special Tax Lien Information
You may have recently become aware of a Notice of a Special Tax Lien recorded on your property by the Monterey Peninsula Regional Park District Community Facilities District (CFD No. 2016-01). We would like to provide you with information and resources to learn more.
What is this Special Tax?
In November 2016, more than 71% of voters approved Measure E, thereby establishing the District's Parks, Open Space and Coastal Preservation Community Facilities District (CFD). Voters first approved a Benefit Assessment District in 2004 to provide funding for maintaining, improving and protecting parks, trails and open spaces areas within the District. The 2004 assessment had a 15-year term and expired June 30, 2019. Creation of the CFD authorizes the new Special Tax, to continue to provide funding for these essential services.
In its last year, the expired Benefit Assessment was $26.80 per year for a single family property. Starting in July 2019, the Special Tax will be $25.26 per year for a single family property, with an annual adjustment of no more than 3%.
The District imposes the Special Tax pursuant to a California law called the Mello-Roos Community Facilities Act of 1982. It allows a local government to form a CFD to fund certain public services and facilities and requires two thirds voter approval to impose a special tax.
After approval by voters, the Mello-Roos Act requires the District to record a “Notice of Special Tax Lien” against properties, which are subject to the Special Tax, to secure payment of the Special Tax.
The Notice of Special Tax Lien includes a description of the tax and the facilities and services funded by the tax, exemptions to the tax, how the tax is collected, how to appeal the tax, and a list of the parcel numbers and owner(s) of the properties in the District, which are subject to the tax.
Why am I hearing about it now?
The District recorded the current “Notice of Special Tax Lien” in the Monterey County Office of the Recorder on April 11, 2017. The document is recorded as a Notice of Special Tax Lien, document number 2017019116.
Doesn't a lien mean someone is claiming I'm delinquent in paying something I owe?
Not in this case.. When the CFD Special Tax was approved by voters, we were required to place the lien on all taxable parcels in the District. The lien does not mean there is any delinquency, and it does not mean you owe any money at this time.
Can I have the lien removed from my property?
No. The Special Tax is an annual obligation that is included as a part of your regular property tax bill from the County of Monterey and the lien must remain on your property as long as the CFD Special Tax remains in place. Property tax bills are mailed to property owners in October, with first installments due November 1, and second installments due February 1. For more information, click here.
Will the lien prevent me from selling my property or obtaining or refinancing a loan on it?
No. The amount of the CFD Special Tax appears as an item on your property tax bill every year. As long as your property tax bill has been paid in full, you don’t owe any money on this tax. Therefore, it should not prevent you from being able to sell your property, obtain a loan, or refinance a loan. If your lender or title company has any questions, please have them contact us using the “Regarding the District’s Special Tax Lien” information below.
Where can I find the documents related to the Special Tax Lien?
Please click here to learn more about the Special Tax.
I have questions – Who can I speak to?
Regarding your Property Tax Bill:
Phone: (831) 755-5057 or email taxcollector@co.monterey.ca.us.
Regarding the Monterey County Recorder's Office:
Phone: (831) 755-5041 or email recorder@co.monterey.ca.us
Regarding the District's Special Tax Lien:
Susan Barnes, SCI Consulting Group
Phone: (800) 273-5167, or
info@mprpd.org
California Government Code Section 53328.3
Upon a determination by the legislative body that the requisite two-thirds of votes cast in an election held pursuant to Section 53326 are in favor of levying the special tax, the clerk of the legislative body shall, within 15 days of a landowner election or within 90 days of a registered voter election, record the notice of special tax lien provided for in Section 3114.5 of the Streets and Highways Code, whereupon the lien of the special tax shall attach as provided in Section 3115.5 of the Streets and Highways Code. The notice of special tax lien shall be recorded in the office of the county recorder in each county that any portion of the district is located.
California Streets and Highways Code Section 3114.5
(a) This section applies only to community facilities districts. (b) Within 15 days after determination pursuant to Section 53328 of the Government Code that the requisite number of voters is in favor of the levy of a special tax, the clerk of the legislative body shall execute and record a notice of special tax lien in the office of the county recorder of each county in which all or any part of the community facilities district is located, and the county recorder shall accept that notice. The county recorder shall index the notice of special tax liens to the names of the property owners within the community facilities district and shown in the notice, as grantors.