Under Proposition 218, your assessment engineer is responsible for making a number of findings as part of the engineer's report. This includes:
- identifying which parcels will receive a special benefit from the improvements or services to be funded by the assessment,
- determining the proportionality of the special benefit amongst the parcels and
- making certain the assessment levied upon a parcel is not greater than the costs of the special benefit received.
Five questions you should ask your assessment engineer:
- Have you clearly separated special and general benefit and quantified the two types of benefit?
- Does your assessment methodology calculate the assessment for each parcel such that it is proportional to the special benefit received by the parcel?
- If there are benefit zones, have you clearly documented the differences in the special benefit received by parcels in each of the different benefit zones?
- Have you assessed every parcel that receives a special benefit from the improvements or services being funded?
- How do these rulings apply to my existing assessment districts?