The Marin/Sonoma Mosquito & Vector Control District is a California Independent Special District and is principally funded by a very small portion (equivalent to its share prior to 1978) of the ad valorem property taxes collected by the County Tax Collectors. The second-largest source of financial support comes from two benefit assessments, which are annual service charges assessed on all non-exempt land parcels in the service area. Each year an Engineer’s Report (available for download on this site) details the special benefits accruing to each land parcel and the Board of Trustees sets the amount of the benefit assessment following a public hearing, typically in late Spring.
Due to a cap imposed when the main benefit assessment covering the majority of the two counties was set up in 1996, the annual amount for a single family equivalent parcel is $12 and can never be increased. Areas of West Marin and Sonoma Counties that voted to annex to the District in 1994 pay approximately $23 per parcel, but do not contribute ad valorem revenue, so the amount paid per households in both assessment districts is very similar.
The laws governing Benefit Assessments do not provide for any exemptions such as the senior, disability, low income or veterans property tax exemptions. Benefit Assessments are fundamentally different from property taxes as they reflect the provision of a direct benefit to the property and its residents, as opposed to a general tax assessed according to the property’s value (ad valorem tax).
For more information about the District’s finances, see the Financial Overview of the District below.Financial Overview of the District- January 2022
The District’s revenues, primarily property taxes and special assessments, have grown 13% in the last five years.
District expenses have varied in the last five years. In addition to on-going expenses for salaries, materials, equipment, and other operational costs, the District has committed funds in recent years to easing the burden of long-term obligations.
The District adopts a budget each year in June for the fiscal year beginning July 1. This budget includes estimates of anticipated revenues and sets limits on annual expenditures. The budget is often amended during the year to reflect updated needs. The budget is not only a spending guide, but a policy document that allows the Board of Trustees to establish program and spending priorities.
For information about the District’s current budget, as well as revenues and expenses so far this year, click HERE.
To view annual detailed budgets for prior years, click HERE.