Finance

About City Property Taxes

Residents of the City of Riverside will see various line items included in their annual property tax bills that relate to services provided by the City and/or projects constructed by the City or private developers.

These line items are tied to specific parcels and are only included on the property tax bills for parcels that directly benefit from the particular services or projects. The categories of special taxes and assessments that are included on property tax bills in the City are as follows and are described in more detail below:

1. Community Facilities Districts (CFDs)
2. Assessment Districts (ADs)
3. Landscape Maintenance Districts (LMDs)
4. City Services and Capital Projects

1. Community Facilities Districts (CFDs)

The Mello-Roos Community Facilities Act of 1982 provides cities with the authority to form Community Facilities Districts (CFDs) within their borders to finance the construction of public improvements and/or to provide municipal services. Items typically financed through the City’s CFDs include streets, sewers, storm drains, landscaping, and other infrastructure improvements. Formation of a CFD initially requires approval from two-thirds of the voters within the CFD boundaries, and the amount of special tax assessed to each parcel is determined via a formula that is established at the time of formation. The table below lists each active CFD administered by the City. Other agencies such as school districts may also have districts within the City’s borders.

District	Purpose	Final Year of Special Tax
CFD 86-1: Orangecrest	Infrastructure Construction	2016
CFD 90-1: Highlander	Infrastructure Construction	2015
CFD 92-1: Sycamore Canyon	Infrastructure Construction	2034
CFD 2002-1: Orangecrest	Infrastructure Construction	2016
CFD 2006-1: Riverwalk Vista	Infrastructure Construction	Bonds Not Issued Yet

2. Assessment Districts (ADs)

The Improvements Acts of 1911 and 1915 provide cities with the authority to form Assessment Districts (ADs) within their borders to finance the construction of public improvements and/or to maintain those improvements. Items typically financed through the City’s ADs include streets, sewers, storm drains, landscaping, and other infrastructure improvements as well as related maintenance. Formation of an AD initially requires approval from the voters within the AD boundaries, and the amount of special tax assessed to each parcel is determined via a formula that is established at the time of formation. The table below lists each active AD administered by the City. Other agencies such as school districts may also have districts within the City’s borders.

District	Purpose	Final Year of Special Tax
Auto Center	Infrastructure Construction	2024
Riverwalk	Infrastructure Construction	2026
Riverwalk Business Center	Infrastructure Construction	2029
Hunter Business Park	Infrastructure Construction	2036
Loving Homes Maintenance	Maintenance of Improvements	Continuous
Canyon Crest Maintenance	Maintenance of Improvements	Continuous

3. Landscape Maintenance Districts (LMDs)

Under the Landscaping and Lighting Act of 1972, the City has the authority to form Landscape Maintenance Districts (LMDs) within its borders subject to the approval of the impacted property owners via an election. The LMDs listed below have been formed for the purpose of maintaining landscaping and park facilities located within the boundaries of each district.

District	Purpose	Final Year of Special Tax
Riverwalk LMD	Landscape/Parkway Maintenance	Continuous
Highlander LMD (LMD #1)	Landscape/Parkway Maintenance	Continuous

4. City Services and Capital Projects

Certain City services are funded through assessments collected on property tax bills. The City’s voters approved Measure G funding construction of Fire Department facilities and Measure C funding Riverside Public Library services. The Street Light Assessment District provides funding for the operation and maintenance of streetlights throughout the City and was also approved by the City’s voters.

District	Purpose	Final Year of Special Tax
Riverside Debt Service	Measure G Fire Facilities Construction	2024
Riverside Library Services	Measure I Library Funding	2022 *
Riverside Lighting District	Street Light Electricity	Continuous
	* Subject to reauthorization by the voters