[quote=briansd1]. . . I believe that the actual tax rates, inclusive of the fixed charges, have to do with how old the developments are rather than what city they’re located in.[/quote]
briansd1, some fixed charges are common thruout the county and some have *everything* to do with the jurisdiction of the property.
I checked the tax bill from the link you provided for the Solana Beach property. The bill is correct. The County DID figure it out at the 1.00430% base rate for SB. If the property closed 12/5/06 at an $843K selling price, the assessments are as follows:
F/Y 06/07 Supp. Bill for $7 for 5 days portion of prev. owner’s low prop. 13 bill (12/5 – 12/10)
F/Y 07/08 $843,000
F/Y 08/09 $859,859
F/Y 09/10 $877,055 (the bill shows this as the Net Taxable Value)
Subtract $7,000 for HOEX and you have an assessment of $870,055. Then add the voter-approved MWD D/S Remainder of SDCWA for the .00430% and that is $37.41, making the Total on Net Value $8,737.96.
briansd1, you are confusing the Fixed Charge Assessments as part of the 1.00430% tax rate. In SB, these charges include $143.62 in nine provided public services attached to that area and $559.28 in sewer fee (which comes to $46.60 per month). When you add these fixed chg. assessments to the Total on Net Value, the total tax for that property $9,440.86.
When the sewer fee is paid on the tax bill, the lighter water users subsidize the heavy water users because every homeowner pays the same fixed rate. In my jurisdiction (City of CV), the sewer bill is mailed bimonthly and is NOT on the tax bill. It is reset every July 1 to the property’s water usage in the last six winter months. However, I have lived in Bonita where the sewer chg. is on the tax bill and also the City of SD where the sewer charge is combined with the water bill.
Here is a sampling of the proprietary public svcs that your sample Solana Beach property owner pays for:
Coastal Rail Trail (maint. on Coaster rails??) $19.50
Vector Disease Control (for swamp areas – valuable svc) $5.92
CSA 17 Emergency Ambulance Svc. (it costs $$ to keep them on standby every day with no hospitals nearby) $26.12
CWA Water Availability $10.00
Fire Benefit Fee (for substation??) $50.00
MWD Water Standby Chg. (storage tank maint??) $11.50
CSA Radio Equip ZN H (prob. for emergency notification) $5.66
Hwy 101 Railroad Maint. $3.12
Solana Beach Ltg. Zn A $8.80
Mosquito Surveillance $3.00
Total fixed chgs. $143.62 + $559.28 sewer fee, making total tax bill $9,440.86
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A sample (uninc) Bonita property I just ran an 09/10 tax bill on is as follows:
Assessed value: $374,872 minus HOEX of 7,000 = Net Taxable Value of $367,872.
Base Rate for uninc. Bonita is 1.11959. This includes 18 different school construction bonds voted in since 2000.
The .11959 = $439.85 making the Total on Net Value $4,118.57.
The fixed charge assessments are as follows:
MWD Water Standby Chg. (2 tanks) $11.50
Mosquito Surveillance $2.28
CWA Water Availability $10.00
Fire Suppression Assessment $41.20
Vector Disease Control $5.92
Sewer Svc. Charge $336.00
SD Co St. Ltg. Zone A $6.48
Total Fixed Chgs. $413.45, making total tax bill $4,532.02.
It appears here that Solana Beach voters shot down all bond issues before them in the last ten years, but there’s still no free lunch, anywhere.
