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Direct assessments (also known as direct charges or special assessments) are non-Ad Valorem (non-value related) amounts levied on a per parcel basis annually for a variety of items to include: voter-approved special taxes such as Mello-Roos Community Facilities Districts, qualified special taxes, benefit/special assessments, charges for services/fees and delinquent water/sewer bills. The County of Ventura Auditor-Controller places over 1.6 million line items of direct charges on the secured tax roll each year. The direct charges are comprised of over 250 types of direct charges (controlled by a District and Zone code) from various districts/agencies.
Districts may determine that the most efficient method of billing/collection is to request the Auditor-Controller to perform a ministerial duty to place non-Ad Valorem charges (direct charges) on the secured tax bills. Any over/under/missing charges are the responsibility of the district requesting the charge to be placed on the secured tax bills. Direct charges and their corresponding amounts may change with each roll year.
Direct Assessment Packet (2023-24): |
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