City of Mill Valley Municipal Service Tax - Special Tax Lien Information
You may have recently become aware of a Notice of a Special Tax Lien recorded on your property by the City of Mill Valley Community Facilities District (CFD No. 2016). We would like to provide you with information and resources to learn more.
What is this Special Tax?
In November 2016, the voters approved Measure H to continue the City’s Municipal Service Tax for 10 years, and increased the amount of the tax. Mill Valley voters first approved the City’s Municipal Service Tax in 1987 to provide funding for fire suppression activities and the maintenance, repair and improvement of City streets. The 1987 tax had a 10 year term. Since that time, the voters have reauthorized the Municipal Service Tax for 10 year terms to provide funding for these essential services.
Since 2008, the Municipal Services Tax has been $195 per year for a single family property. Starting in July of this year, the Municipal Services Tax will be $266 per year for a single family property, with an annual adjustment of 2%.
The City imposes the Municipal Service Tax 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 City to record a “notice of special tax lien” against properties, which are subject the Municipal Service Tax. The lien secures the payment of the Municipal Service Tax. The City has recorded a “notice of special tax lien” each time the voters have approved the Municipal Service Tax, beginning in 1987.
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, how to appeal the tax, and a list of the parcel numbers and owner(s) of the properties in the City, which are subject to the tax.
Why am I hearing about it now?
The City recorded the current “notice of special tax lien” in the Marin County Office of the Recorder on February 1, 2017. The document is recorded as a Notice of Special Tax Lien, document number 2017-0004559. This year, the County updated its procedures for recording the notice of special tax lien and the County has begun indexing the tax to the names of property owners in the City. This new indexing procedure appears to have increased awareness of the tax lien.
Can I discharge the special tax lien?
No. The Municipal Service Tax is an annual obligation that is included as a part of your regular property tax bill from the County of Marin. Property tax bills are mailed to property owners in October, with first installments due November 1, and second installments due February 1. For more information, click here. The special tax lien remains on the property for the term of the Municipal Services Tax, which sunsets in 2027.
Is there a senior exemption?
The Municipal Service Tax exempts low-income senior citizens. If you would like to apply for a Senior Exemption, please contact the Public Works Administrative Aide at firstname.lastname@example.org or call (415) 384-4800. 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 April, 2017. The forms will also be posted on the City website at that time.
Where can I find the documents related to the Special Tax Lien?
Please click here to see all the related documents and to learn more about the Municipal Service Tax. (Scroll to the bottom of the page).
I have questions – Who can I speak to?
Regarding your Property Tax:
Please call (415) 473-6133 or email TaxCollector@marincounty.org.
Regarding the County of Marin Records and Services:
Office of the Recorder
3501 Civic Center Drive, Suite 232
San Rafael, CA 94903
Phone: (415) 473-6092
Regarding the City of Mill Valley Municipal Services Tax:
Linn Walsh, Senior Management Analyst | City of Mill Valley
26 Corte Madera Avenue Mill Valley, CA 94941 Email: email@example.com