Altadena Libraries

Altadena Library District CFD Special Tax

Thanks to the incredible support of local residents, organizations and businesses, the Altadena Library District is embarking on an ambitious multi-year project to repair, modernize, and improve the Main Library and the Bob Lucas Memorial Library.

Measure Z, passed by 72.35% of registered District voters in November 2020, authorized the Altadena Library District (ALD) Community Facilities District (CFD) to issue bonds to be secured by the levy of special taxes on taxable property within the District. The ALD CFD issued the bonds for the capital improvements in February 2022, and the special tax will be assessed on properties starting in the 2022-2023 Fiscal Year (July 2022-June 2023).

What this means to you  

You will see the first special tax appear on your October 2022 property tax bill, and it will be levied at a rate that is based on your property type and square footage. To calculate your estimated rate* for FY2023-24, please refer to the table below. 

Property Type

2022/23 Estimated Applied Special Tax*

Per

Single Family Residential Property

$0.0506*

Building Square Foot

Apartment Property

$58.38*

Unit

Commercial Property – Less than 10,000 Square Feet

$172.70*

Assessor’s Parcel

Commercial Property – Greater than 10,000 Square Feet

$233.52*

Assessor’s Parcel

*Please note these rates are based primarily on the debt service and don’t take into account other fees that will be included in the final assessment.

How to apply for very low-income exemption

The special parcel tax shall not be imposed as of July 1 of each applicable Fiscal Year upon any very low-income owner of a parcel used solely for owner-occupied, single-family residential purposes, if the owner obtains an annual exemption to the special tax (upon approval of the Altadena Library District). 

Very low-income means the parcel owner’s income is equal to or lower than the U.S. Department of Housing and Urban Development (HUD) income limits used to determine eligibility for assisted housing programs as set forth in the Los Angeles-Long Beach-Glendale, California HUD Metro FMR Area rates published annually. To qualify for a Very Low-Income Exemption for an owner-occupied, single family residence, you must earn a total annual household income calculated on the number of people in the household in tax year 2021, less than: 

Number of People

Less than

1

$44,150

2

$50,450

3

$56,750

4

$63,050

5

$68,100

To apply for the exemption:

  1. Download/print a copy of the Very Low-Income Exemption Request Form.
  2. Complete and sign the form, attaching proof of residence and income as instructed on the form.
  3. Make a photocopy for your records.
  4. Mail, fax or email the completed application with attachments to: NBS
    Attn: Altadena Library
    32605 Temecula Parkway, Suite 100
    Temecula, CA 92592
    Phone: (800) 676-7516
    Fax: (951) 296-1998
    Email: customercare@nbsgov.com

Your application must be postmarked on or before June 30, 2024. 

Have Additional Questions?

Individual property owners can contact the Altadena Library District Director Nikki Winslow at (626) 798-0833, ext. 103 or via email at nwinslow@altadenalibrary.org with further questions.

Title industry representatives who would like more information should contact the municipal advisory firm responsible for our special tax administration, NBS Government Finance Group at 1-800-676-7516. Please make sure to mention Altadena Library District to ensure your call is routed appropriately.

Special Tax Questions

Are there tax exemptions for low-income households?2024-03-15T16:08:05-07:00

Yes, there are exemptions for low-income households available for anyone who qualifies. Property owners will be able to apply for this exemption between April 1-June 30, 2024.  For more information, contact: ALD Director Nikki Winslow at (626) 798-0833, ext. 103 or via email at nwinslow@altadenalibrary.org.

What is this Special Tax?2022-04-04T21:37:14-07:00

Voters approved Measure Z in 2020 with an approval vote of 72.35%, which authorizes the CFD “to levy $0.10/square foot for single-family residences annually, with different rates for other property types, raising approximately $2,600,000 annually until ended by voters; bond issuance/appropriation limit of $24,000,000; requiring oversight/audits, low-income exemptions, and all funds staying local.”

The Measure Z Special Tax was implemented pursuant to a California law called the Mello-Roos Community Facilities Act of 1982. It allows a local government to form a Community Facilities District (CFD) to fund certain public services and facilities and requires two-thirds voter approval to impose a special tax. After approval by the voters, the Mello-Roos Act requires the District to record a “notice of special tax lien” against properties that are within the Measure Z Zone. The lien secures the payment of the Special Tax. Sections of the State Code that govern this are included at the bottom of this page.

The notice of special tax lien includes a description of the tax and the facilities and services funded by the tax, exemptions to the tax, how the tax is collected, and a list of the parcel numbers and owner(s) of the properties which are subject to the tax.

It is important to note that the special tax lien DOES NOT mean tax has not been paid or that there is tax delinquency.

Why am I hearing about this Special Tax Lien now?2022-04-04T21:36:45-07:00

The Altadena Library District recorded the current “notice of special tax lien” with the Los Angeles County Registrar-Recorder/County Clerk on January 26, 2021. The County is indexing the tax to the names of property owners in the community, and this has increased awareness of the tax lien.

Can I discharge the special tax lien?2022-04-04T21:36:17-07:00

No. The tax is an annual obligation that is included as part of your regular property tax bill. You will see a separate line item for both Measure A and Measure Z on your property tax bill until Measure A expires in 2025.

How does this new tax affect Measure A?2023-06-12T11:44:35-07:00

In 2014, local Altadena voters approved Measure A to continue vital programs, services, and resources for 10 years. This was an extension of a previous measure that had been implemented and extended since 1993 to address substantial state cuts. Measure A covers about one-quarter of the Library District’s operating budget, providing important programs, services, and resources, up-to-date materials, Library days and hours, and support, education, events, and activities for families, children, teens, and seniors. In June of 2025, Measure A will expire, at which time Measure Z will replace it to continue funding library operations. Until then, Measure Z funds will only be used for much-needed capital improvements at both our Main and Branch locations.

Per state law, a Notice of Special Tax Lien is required to be recorded on properties subject to Measure Z. The Measure Z Special Tax Lien is recorded on property documents as Community Facilities District (CFD) No. 2020-01. The Notice of Special Tax Lien is NOT a traditional financial lien and DOES NOT mean that any amount of property tax is delinquent or has not been paid.

California Government Code Section 53328.3

Upon a determination by the legislative body that the requisite two-thirds of votes cast in an election held pursuant to Section 53326 are in favor of levying the special tax, the clerk of the legislative body shall, within 15 days of a landowner election or within 90 days of a registered voter election, record the notice of special tax lien provided for in Section 3114.5 of the Streets and Highways Code, whereupon the lien of the special tax shall attach as provided in Section 3115.5 of the Streets and Highways Code. The notice of special tax lien shall be recorded in the office of the county recorder in each county that any portion of the district is located.

California Streets and Highways Code Section 3114.5

(a) This section applies only to community facilities districts. (b) Within 15 days after determination pursuant to Section 53328 of the Government Code that the requisite number of voters is in favor of the levy of a special tax, the clerk of the legislative body shall execute and record a notice of special tax lien in the office of the county recorder of each county in which all or any part of the community facilities district is located, and the county recorder shall accept that notice. The county recorder shall index the notice of special tax liens to the names of the property owners within the community facilities district and shown in the notice, as grantors.

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