The County of Sacramento Community Facilities District No. 2004-2 (Landscape Maintenance CFD) was established in 2004 to provide funding for landscape and sound wall maintenance services for public landscape corridors within the district (see Figure 1). Property within the district is subject to an annual Mello-Roos special tax (Levy 0187). The levy of the Landscape Maintenance CFD special taxes for properties in the district is based on the tax rate zone and the extent to which each property has been developed. There are six tax rate zones representing differing levels of landscaping requirements and therefore six different tax rates to maintain the landscaping in each zone. Developed properties are levied up to 100% of the maximum tax rate. If additional funding is required, the tax is levied on undeveloped property at the percentage of the maximum tax that is required to meet the funding need. The entire unincorporated County is included in a Future Annexation Area for the district. This provides a streamlined process for annexing property into the district with the unanimous consent of property owner(s). For more information, please contact the Special Districts Section at (916) 874-6525.
Countywide Landscape Maintenance CFD Rate and Method Apportionment