Tax Calculation
The tax is calculated for each applicable Parcel based upon the Parcel’s Impermeable Area as determined by the County Landcover Survey or other applicable tool. The boundaries of the area, identification of the Parcels subject to the tax, and the method for calculating the tax for each Parcel is established by the ordinance incorporated by the Los Angeles County Flood Control District Code. The rate used for calculating the tax, as established by the ordinance, will remain the same from year to year. The Chief Engineer may periodically re-evaluate the characteristics of Parcels to ensure accuracy of tax calculations.
The Board of Supervisors will periodically initiate an update to the County Landcover Survey which is used to determine the Impermeable Area for each Parcel throughout the District.
For more information see Section IX of Enclosure E in the Board Letter.
Exemptions and Reductions
The special parcel tax provides two options for exemption:
- Parcels owned by qualifying low-income seniors
- Parcels exempt from ad valorem property taxes
Low-Income Seniors
Low-income senior property owners may apply for an exemption from this special parcel tax. The applicant must be both a senior property owner (62 years of age or older, residing in a Single-Family Residence) and low-income, as determined annually by the California Department of Housing and Community Development.
Low-Income Senior Exemption Procedures and Guidelines
Low-Income Senior Exemption Form for FY 2024-25 – Coming in Fall 2023
LISO Form (Spanish): Formulario De Exención Del Impuesto Especial A Parcelas De Propietarios Mayores De Bajos Ingresos 2024-25 – Coming in Fall 2023
LISO Form (Traditional Chinese): 2024-25 年低收入長者自有特殊土地稅豁免申請表 – Coming in Fall 2023
Ad Valorem-Exempt Properties
Parcels that are exempt from ad valorem property taxes are also exempt from this special parcel tax. This includes qualifying non-profit organizations and other exempt properties. This exemption will be automatically applied to the tax bill with no action required of the property owner.
General Income-Based Tax Reduction
Through the General Income-based Tax Reduction Program, very low-income and extremely low-income household parcel owners may receive a reduction from the special parcel tax. Qualified households will receive a reduction percentage based on the household income and number of persons in the household.
General Income-Based Tax Reduction Procedures & Guidelines
General Income-Based Tax Reduction Form for FY 2024-25 – Coming in Fall 2023
GIBTR Form (Spanish): Formulario Para Reducción De Impuestos En Base Al Ingreso General 2024-25– Coming in Fall 2023
GIBTR Form (Traditional Chinese): 2024-25 基於一般收入的稅收減免表 – Coming in Fall 2023
Credit Program
The credit program is available for property owners who demonstrate stormwater improvements that result in water quality benefits, water supply benefits, and community enhancement benefits.
Credit Program Implementation Procedures and Guidelines
Credit Program Online Application
Credit Trading Program
A Credit Trading Program (CTP) is currently in development and proposed to be available for eligible property owners to purchase and sell credits to satisfy Special Parcel Tax obligations. Credits earned from demonstrating stormwater improvements but not applied in the Credit Program will be eligible for trading.
The Safe, Clean Water Program will be hosting a workshop this summer to provide an overview and developments on the CTP.
STAKEHOLDER OVERVIEW WORKSHOP #1 AND #2 MATERIALS AND RECORDING
Recording (Password: MtpncJ8m)
STAKEHOLDER OVERVIEW WORKSHOP #3
WEDNESDAY, AUGUST 16, 2023, 10:00 AM – 12:00 PM
WebEx Details HERE (Password: scwp)
Appeals
Property owners who believe their tax has been calculated incorrectly can file an appeal with the LA County Flood Control District on the following grounds:
- Mathematical error in the calculation of the tax.
- Significant discrepancy between the assessed and the actual impermeable area.
Tax Appeals Procedures and Guidelines
Special Parcel Tax Appeal Tutorial
Tax Lookup and Appeals Online Web Application
