Special & Direct Assessments & Levies

In addition to the tax rate applied to the assessed value of property, a number of special districts add charges per agreement with the County Auditor. These assessments are of a specific dollar amount determined by the charging district and are not based on the assessed value of the property. These districts generally include fire, water, and sewer, as well as other districts or direct charges.

Mendocino County is merely the collection agent for these charges. The district is responsible for the
establishment and amount of the charge. Corrections or changes to these assessments must be requested by the particular district. Below is a listing of the special and direct assessments currently found on Mendocino County tax bills along with contact information:

 

District Address
 City, State, Zip
 Phone No. *
Albion-Little River Fire P. O. Box 634 Albion, CA 95410 937-4022
Anchor Bay Capital Reserve P. O. Box 104
 Gualala, CA 95445 884-1715
Anderson Valley CSD P. O. Box 398 Boonville, CA 95415 895-2075
Brooktrails Fire, Sewer, Water
 24860 Birch Street Willits, CA 95490 459-2494
Brooktrails Fire & Em Resp
 24860 Birch Street Willits, CA 95490 459-2494
Coast Life Support Ambulance NBS, Local Gov’t Solutions Property Owner Services 888-892-2480
Coast Life Support Urgent Care NBS, Local Gov’t Solutions Property Owner Services 888-892-2480
Comptche CSD P. O. Box 359 Comptche, CA 95427 937-0760
Covelo CSD Delinquent Sewer P. O. Box 65 Covelo, CA 95428 983-6888
Elk CSD P. O. Box 1 Elk, CA 95432 877-1800
Fort Bragg City Fire 416 N. Franklin St. Fort Bragg, CA 95437 961-2823
Fort Bragg Rural Fire 141 N. Main St. Fort Bragg, CA 95437 961-2831
Gualala CSD Usage/Standby Fee P. O. Box 124 Gualala, CA 95445 785-2331
Gualala Sewer * Contact County Auditor
234-6859
Irish Beach Delq Water Charges P. O. Box 67 Manchester, CA 882-2892
Lakewood Lighting 340 Lake Mendocino Dr. Ukiah, CA 95482 234-2846
Little Lake Fire, Meas V & Meas J P. O. Box 1269 Willits, CA 95490 459-6271
Long Valley Fire P. O. Box 89 Laytonville, CA 95454 984-6055
Mendocino City CSD-Delq Sewer P. O. Box 1269 Willits, CA 95490 937-5790
Mendocino Coast Hospital Meas C Eastshore Consulting, LLC Tax Information 510-725-2930
Mendocino County Waterworks #2
 P. O. Box 104
 Gualala, CA 95445 884-1715
Mendocino Fire Protection District P. O. Box 901 Mendocino, CA 95460 937-0131
Mendocino Unified Maintenance P. O. Box 1154 Mendocino, CA 95460 937-5868
PACE – CalFirst

800-969-4382
PACE – Ygrene

866-807-6864
PACE – CalHero Riverside

800-969-4382
PACE - GSFA Forbright

800-969-4382
Pacific Reefs Water P. O. Box 314 Albion, CA 95410 937-9907
Point Arena Sewer P. O. Box 67 Point Arena, CA 95468 882-2122
Redwood Coast Fire P. O. Box 245 Point Arena, CA 95468 882-1833
Redwood Valley-Calpella Fire P. O. Box 499
 Redwood Valley, CA 95470
 485-0679
Sanel Valley Fire (Hopland Fire) SCI Consulting Grp Tax Information 800-273-5167
Sherwood Corridor Em Access Route
 Contact County Auditor
234-6859
South Coast Fire P. O. Box 334 Gualala, CA 95445 884-4700
Southern Humboldt Cmmty Hospital NBS, Local Gov’t Sol Property Owner Services 888-892-2480
Ukiah Valley Basin GSA
 2235 Mercury Way, Ste 105
 Santa Rosa, CA 95407
 370-4170
Ukiah Valley Fire Meas J & Meas B 1500 So State St. Ukiah, CA 95482 462-7921
Ukiah Valley Sanitation District 151 Laws Avenue Ste. B Ukiah, CA 95482 462-4429
Willits Meadowbrook Manor San 111 E. Commercial St. Willits, CA 95490 459-7113
Willits Sewer 111 E. Commercial St. Willits, CA 95490 459-7113

 

*Per Improvement Bond Act of 1915                                                             *707 area code unless otherwise noted

 (rev. 01/26/26)

Improvement Bond Act of 1915 and Mello-Roos

Senate Bill 1122 took effect on January 1, 2002. The bill requires sellers of real property to disclose certain
information pertaining to any known special assessment that have been imposed pursuant to the Improvement Bond Act of 1915 and are being paid as part of the property taxes.

Mendocino County now has only one such district, which is Gualala Sewer as noted above. If you are being
charged on your tax bill for this assessment, please note the specific legal requirements in Government Code Section 53754 or consult with your real estate agent.

This bill also requires the disclosure of special taxes pursuant to the Mello-Roos Community Facilities Act. There are no Mello-Roos bonds in Mendocino County.

 

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