Special Tax Lien

Per state law, a Notice of Special Tax Lien is required to be recorded on properties subject to Measure FF. The Measure FF Special Tax Lien is recorded on property documents as Community Facilities District (CFD) No. A/C-3. The Notice of Special Tax Lien is NOT a traditional financial lien and DOES NOT mean that any amount of property tax is delinquent or has not been paid.

What is this Special Tax?

Voters first approved Measure CC in 2004 to provide funding for fire suppression activities, maintenance, and repair of parks and trails. Voters reauthorized the Measure CC Tax as Measure FF in November 2018 to continue to provide funding for these essential services. The amount of the tax has been unchanged since 2004. It is $12 per year for a single-family residential unit, and $8.28 per year for multi-family units.

The Measure FF Special Tax was implemented pursuant to a California law called the Mello-Roos Community Facilities Act of 1982. It allows a local government to form a Community Facilities District (or CFD) to fund certain public services and facilities, and requires two-thirds voter approval to impose a special tax. After approval by the voters, the Mello-Roos Act requires the Park District to record a “notice of special tax lien” against properties that are within the Measure FF Zone. The lien secures the payment of the Special Tax. Sections of State Code that govern this are included at the bottom of this page.

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, and a list of the parcel numbers and owner(s) of the properties which are subject to the tax.

It is important to note that the special tax lien does not mean tax has not been paid nor that there is a tax delinquency.

Why am I hearing about it now?

The Park District recorded the current “notice of special tax lien” in the Alameda County Office of the Clerk Recorder on January 31, 2019 and in the Contra Costa Office of the Clerk Recorder on January 22, 2019. The Counties are indexing the tax to the names of property owners in their respective Counties, and this has increased awareness of the tax lien.

Can I discharge the special tax lien?

No. The tax is an annual obligation that is included as a part of your regular property tax bill. Property tax bills are mailed to property owners in October, with first installments due November 1, and second installments due February 1.

Is there a senior exemption?

Yes, there is a discount program for low-income senior citizens. If you would like to apply for a Senior Discount, please contact customercare@nbsgov.com. Please include your name, mailing address, the parcel number(s), and the best way to reach you. Forms will be mailed to interested residents in spring. Learn more about Measure FF.


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.

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