Direct Charges (Non-Value Based Items)

Contact the Property Tax Division by phone (530) 621-5470, ext. 4 or email AuditorPropertyTaxDivision@edcgov.us

General Information

Direct charges are non-Ad Valorem (non-value related) amounts levied on a per parcel basis which may encompass annual charges for a variety of items to include: voter-approved special taxes (including Mello-Roos Community Facilities Districts), qualified special taxes, benefit/special assessments (including 1915 Act Improvement Districts), Property Assessed Clean Energy (PACE) financing installments, charges for services/fees, and delinquent water/sewer bills.

The El Dorado County Auditor-Controller places 650,000 line items of direct charges on the secured tax roll each year. The direct charges are comprised 250 different types of direct charges (controlled by a 5-digit code) from 90 different districts/agencies. Direct charges are due to the Auditor each year by August 10 to be included on the year's secured tax roll. Direct charges may not be placed on supplemental bills pursuant to Revenue and Taxation Code.

It is the district’s responsibility to administer its direct charges and determine the method by which billing/collection will occur. Districts may determine that the most efficient method of billing/collection is to direct the Auditor-Controller to perform a ministerial duty to place non-Ad Valorem charges (direct charges) on the secured tax bills. Any over/under/missing charges are the responsibility of the district directing the charge to be placed on the secured tax bills. Direct charges and their corresponding amounts may change with each roll year.

Important! Please note the following information regarding Liens for Mello-Roos CFD special taxes, 1915 Act Bond special assessments, and Property Assessed Clean Energy (PACE) financing:

• The Liens are recorded with the Recorder-Clerk rather than the Auditor-Controller. A title search would disclose such Liens recorded on a specific property.
• The Lien's annual installments may be included on the secured tax bill; however, the Lien could exist on a property yet not be included on the secured tax bill. A title search would determine if such Liens exist on a property.
• Depending on when the Lien is made, the annual installment amount may not be enrolled on the tax bill until the following year. For example, a PACE financing completed in October is ineligible to be placed on the current year tax bill and must wait until the following year's tax bill (the next September).
• Sellers must deliver a disclosure notice regarding the Lien to the prospective buyer (Civil Code §1102.6(b); Government Code §53340.2/53341.5/53754).
• Absent an error (or a recorded "Notice of Intent to Remove Delinquent Assessment/Special Tax Installment" for judicial foreclosure), the Lien's annual installment amount cannot be removed by the Auditor-Controller once it is levied by the district and enrolled on the tax bill. However, any interested party may contact the Tax Collector for a "Bill Separation" application (a fee applies) pursuant to R&T Code §2801 et seq.

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