Special & Direct Assessments & Levies

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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 124
 Gualala, CA 95445  785-2331
 Anderson Valley CSD  P. O. Box 398  Boonville, CA 95415  895-2075
 Brooktrails Fire  24860 Birch Street  Willits, CA 95490  459-2494
 Brooktrails Sewer  24860 Birch Street  Willits, CA 95490  459-2494
 Brooktrails Water  24860 Birch Street  Willits, CA 95490  459-2494
 Brooktrails Fire & Em Resp
 24860 Birch Street  Willits, CA 95490  459-2494
 Caspar South Water  P. O. Box 744  Mendocino, CA 95460  937-4109
 Coast Life Support Ambulance  NBS, Local Gov’t Solutions  Property Owner Services  800-676-7516
 Coast Life Support Urgent Care  NBS, Local Gov’t Solutions  Property Owner Services  800-676-7516
 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
 Irish Beach Delq Water Charges  P. O. Box 67  Manchester, CA  900-1104
 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 Coast Hospital Meas C  Eastshore Consulting, LLC  Tax Information  510-725-2930
 Mendocino County Waterworks  P. O. Box 124
 Gualala, CA 95445  785-2331
 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
 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
 Sanel Valley Fire (Hopland Fire)  SCI Consulting Grp  Tax Information  800-273-5167
 Secured Escaped Assmts by Year  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  800-676-7516
 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
 Williamson Act Replacement  Contact County Assessor    234-6800
 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. 11/07/23)

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.