The tax will be calculated for each 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 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.
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.