Direct levies are direct charges against property which are included in the total amount of your tax bill but which are not ad valorem taxes based on the Assessor's valuation. Direct levies are levied on the tax bill on behalf of the District and are not levied by the Assessor's Office, or the Auditor-Controller or Tax Collection Divisions of the Department of Finance. To dispute a special assessment levied against your property, you will need to contact the levying district directly.
When you send your remittance to pay your property taxes, the Tax Collector posts that payment to your tax bill. Our Auditor-Controller Division then distributes your payment to the appropriate taxing entities.
You may have a Mello-Roos special tax, a 1915 improvement bond act special assessment or a direct special charge, designated as DIRECT LEVIES, on your tax bill. If direct levies have been included on your tax bill, the name of the levy and the dollar amount of the levy will be shown in the "DIRECT LEVY NAME" block on the face of your tax bill.
District contact names and telephone numbers along with brief descriptions of the direct levies or special assessments shown on your tax bill can be obtained through option "2" of our Automated Information Line at (916) 874-6622.
- For a complete directory of district contact names and telephone numbers for the direct levies or special assessments shown on your property tax bill, refer to the Direct Levy District Listings on the Auditor-Controller Division's Reports & Forms page.
- For an index of direct levy descriptions, refer to the Direct Levy (Description) Listing.
- Direct Levy amounts are available online. To look up a parcel using e-PropTax, Sacramento County's Online Property Tax Information, you will need the 14 digit Assessor's parcel number.
Special Assessments Subject to Judicial Foreclosure:
Some special assessments are subject to the accelerated judicial foreclosure process. Once taxes default on June 30, those special assessments subject to the accelerated judicial foreclosure are removed from the tax roll and the districts are responsible for collection enforcement. The Tax Collector no longer participates in the collection enforcement of the special assessment. The district that initiated the assessment will record a notice of intent to foreclose on the property, and the taxpayer will need to contact the district directly at the address and phone number provided in the statement under the direct levy number.
The delinquent taxes remain with the County Tax Collector's Office. Only the special assessment amount is removed from the tax bill.
District contact names and telephone numbers along with brief descriptions of the direct levies or special assessments shown on your tax bill can be obtained through option "2" of our Automated Information Line at (916) 874-6622.
- For a complete directory of district contact names and telephone numbers for the direct levies or special assessments shown on your property tax bill, refer to the Direct Levy District Listings on the Auditor-Controller Division's Reports & Forms page.
- For an index of direct levy descriptions, refer to the Direct Levy (Description) Listing.
- Direct Levy amounts are available online. To look up a parcel using e-PropTax, Sacramento County's Online Property Tax Information, you will need the 14 digit Assessor's parcel number.