Rate & Method of Apportionment of Special Taxes of a CFD
The special tax rate for your property is governed by the Rate and Method of Apportionment of Special Tax (“RMA”) associated with the particular Community Facilities District (“CFD”) your property is located in. The RMA is the taxing formula, and is established at the time of district formation through a landowner election and the SUHSD’s Board of Trustees approval process.
The RMAs provide that the assigned special tax rate is based on the particular property tax category and special tax factor assigned to your property. The special tax classifications are generally based on the type of unit and building square footage (based on the City building permit(s) initially issued for the property).
For each of the SUHSD administered Community Facilities Districts, the links below will direct you to the full text of the RMA:
- Rate & Method of Apportionment – CFDs 1-12
- Rate & Method of Apportionment – CFDs 13-15
- Rate & Method of Apportionment – CFD 16
- Rate & Method of Apportionment – CFD 17
- Rate & Method of Apportionment – CFD 18
- Rate & Method of Apportionment -CFD 19 IA1
- Rate & Method of Apportionment -CFD 19 IA2
- Rate & Method of Apportionment -CFD 20
Formation Resolutions/Ordinances
For each of the SUHSD administered Community Facilities Districts, the links below will direct you to formation proceeding resolutions and ordinances:
CFD Maps
- Map of CFDs 1-20 (Combined)
- Original Recorded Boundary Maps for CFDs 1-18
- Original Recorded Boundary Maps for CFD 19 IA1 and IA2
- Original Recorded Boundary Maps for CFD 20
Also helpful when viewing this information:
Major Project Development by CFD