Special District Services

District Administration

Harris’ professionals handle the specific, county requirements for enrollment of taxes and charges. Our team provides custom solutions for agency access to parcel data and charges so our clients can review charges on a per-parcel basis. Our services cover all of the following related to ongoing district administration:

• Annual levies
• Arbitrage compliance
• Annual Engineer’s Reports
• Disclosure reporting
• Revenue analysis
• Delinquency management
• Property owner inquiries

Proposition 218 Compliance

Understanding the requirements of Proposition 218 is critical to the success of any financing strategy. Recent court cases have made it more important than ever to fully understand the difference between special taxes, property related fees, and assessments, and to differentiate between general and special benefit. Harris has helped agencies develop compliance strategies, bring old districts into compliance with recent court rulings, and chart a path to success in the adoption of new taxes, assessments, and property-related fees. Our staff of renowned experts are up to date on the changes that have occurred, with an eye on changes to come. Our Prop 218 services include:

• Property owner notices and ballots
• Ballot tabulation
• Public outreach and education

Reimbursement Review

Since 1998, Harris has completed over $1 billion in reimbursement review work. Working closely with developers and their engineers, we develop relationships that promote thorough and timely turnaround of reimbursement requests while protecting the interests of public agencies. We have developed policies and procedures for tracking and processing reimbursement requests and adhere to all guidelines and policies. This allows us to quickly handle requests and provide a smooth process for the municipality. Our reimbursement review services include:

• Review of contracts, change orders, invoices, checks, lien releases, and improvement plans
• Verification that legal guidelines are met to protect the investors as well as the agency
• Construction reimbursement

Public Outreach

Harris creates unique tactics for educating the public on rate increases to highlight the community benefits they can expect and mitigate rate shock. It’s our mission to ultimately make ratepayers and stakeholders advocates instead of adversaries. Harris will work with you to manage media relations and facilitate stakeholder advisory committees and plan agendas.

Fire Suppression Assessments

Harris collaborates with local agencies and fire districts to assess the feasibility of adopting a fire suppression assessment in accordance with California Government Code 50078. This code allows local agencies to implement a fire suppression assessment, consistent with Proposition 218 (Article XIII D of the California State Constitution), to generate additional revenue for fire suppression activities. By evaluating financing options and implementing effective funding strategies, our experienced team helps local agencies navigate Proposition 218 requirements and minimize the risk of legal challenges.

Some of our clients include:

• Peardale - Chicago Park Fire Protection District
• City of Millbrae
• Oakdale Fire Protection District
• Rough and Ready Fire Protection District

Utility Undergrounding Assessment Districts

Harris collaborates with local agencies and property owners to form utility undergrounding assessment districts in accordance with the Municipal Improvement Act of 1913 or the Community Facilities Act of 1982. These Acts allow local agencies to form Utility Undergrounding Assessment Districts, consistent with Proposition 218 (Article XIII D of the California State Constitution), to underground existing overhead utilities. Through coordination with local agencies, local utility companies and property owners, our experienced team serves as the Assessment Engineer, developing a defensible methodology for allocating the costs of the utility undergrounding projects, engaging with stakeholders, navigating Proposition 218 requirements, and minimizing the risk of legal challenges.

Sample Clients

• City of Laguna Beach – Crestview Drive and Woods Cove
• City of Newport Beach – AD-111, AD-116 and AD-120-2
• Town of Tiburon – Viginia Drive
• City of Oakland – Piedmont Pines

The information discussed above does not include Municipal Advisory Services specific to advice to or on behalf of a municipal entity or obligated person with respect to municipal financial products or the issuance of municipal securities, including advice with respect to the:

• Structure;
• Timing;
• Terms; and
• Other similar matters concerning such financial products or issues; or undertakes the solicitation of a municipal entity or obligated person.