WHAT ARE SPECIAL DISTRICTS AND WHY DO THEY MATTER?
|
Marin County Special Districts - Dependent |
|
Taxes and Fees Distributed by County of Marin: 2012/2013 |
|
District Name |
Type of District |
Basic Property Tax
Amount 3 |
Other Taxes and Fees 3 |
Total Tax Revenue 3 |
|
CSA #29: Paradise Cay |
Drainage and Drainage Maintenance |
$0 |
$163,200 1 |
$163,200 |
|
CSA #6: Santa Venetia |
Drainage and Drainage Maintenance |
$161,193 |
$0 |
$161,193 |
|
CSA #31: Unincorported Marin Fire Protection |
Fire Protection |
$0 |
$467,872 1 |
$467,872 |
|
CSA #13: Upper Lucas Valley Fire Protection |
Fire Protection/Paramedic |
$393,547 |
$191,824 1 |
$585,371 |
|
CSA #19: San Rafael Fire Protection |
Fire Protection/Paramedic |
$1,871,371 |
$227,390 1 |
$2,098,761 |
|
Marin County Flood Control and Water Conservation
District (all
flood zones) |
Flood Control and Water Conservation |
$3,763,081 |
$2,469,136 1 |
$6,232,217 |
|
Marin County Free Library |
Library |
$6,751,316 |
$4,263,395 1 |
$11,014,711 |
|
Cypress Hollow |
Lighting and Landscape |
$0 |
$16,632 1 |
$16,632 |
|
CSA #1: Loma Verde |
Lighting and Lighting Maintenance |
$30,581 |
$0 |
$30,581 |
|
Marin County Lighting District |
Lighting and Lighting Maintenance |
$536,103 |
$0 |
$536,103 |
|
CSA #27: Ross Valley Service Area |
Paramedic/Ambulance Service |
$0 |
$33,913 1 |
$33,913 |
|
CSA #28: West Marin Service Area |
Paramedic/Ambulance Service |
$0 |
$379,024 1 |
$379,024 |
|
Ross Valley Paramedic - Kentfield |
Paramedic/Ambulance Service |
$0 |
$128,336 1 |
$128,336 |
|
Ross Valley Paramedic - Sleepy Hollow |
Paramedic/Ambulance Service |
$0 |
$41,492 1 |
$41,492 |
|
San Rafael Paramedic - Marinwood |
Paramedic/Ambulance Service |
$0 |
$155,454 1 |
$155,454 |
|
CSA #17: Kentfield |
Police Protection and Personal Safety/ Recreation and
Park |
$93,939 |
$143,260 1 |
$237,199 |
|
CSA #14: Homestead |
Recreation and Park |
$129,740 |
$126,008 1 |
$255,748 |
|
CSA #16: Greenbrae |
Recreation and Park |
$62,230 |
$181,950 1 |
$244,180 |
|
CSA #18: Gallinas |
Recreation and Park |
$115,162 |
$0 |
$115,162 |
|
CSA #20: Indian Valley |
Recreation and Park |
$9,656 |
$0 |
$9,656 |
|
CSA #23: Terra Linda |
Recreation and Park |
$0 |
$0 |
$0 |
|
CSA #25: Unincorporated Novato |
Recreation and Park |
$0 |
$0 |
$0 |
|
CSA #33: Stinson Beach |
Recreation and Park |
$0 |
$14,868 1 |
$14,868 |
|
Marin County Open Space District |
Recreation and Park |
$5,198,459 |
$676,536 1 |
$5,874,995 |
|
Bolinas Highlands Permanent Road Division |
Streets and Roads-Construction and Maintenance |
$6,618 |
$0 |
$6,618 |
|
CSA #9: Northbridge |
Streets and Roads-Construction and Maintenance |
$9,755 |
$4,900 1 |
$14,655 |
|
Inverness Subdivision No. 2 Permanent Road Division |
Streets and Roads-Construction and Maintenance |
$2,747 |
$0 |
$2,747 |
|
Madrone Park Circle Permanent Road Division |
Streets and Roads-Construction and Maintenance |
$0 |
$0 |
$0 |
|
Monte Cristo Permanent Road Division |
Streets and Roads-Construction and Maintenance |
$3,947 |
$0 |
$3,947 |
|
Mountain View Avenue-Lagunitas Permanent Road Division |
Streets and Roads-Construction and Maintenance |
$1,747 |
$0 |
$1,747 |
|
Paradise Estates Permanent Road Division |
Streets and Roads-Construction and Maintenance |
$35,167 |
$29,785 1 |
$64,952 |
|
Ramona Avenue Permanent Road Division |
Streets and Roads-Construction and Maintenance |
$0 |
$0 |
$0 |
|
Ridgewood Permanent Road Division |
Streets and Roads-Construction and Maintenance |
$0 |
$0 |
$0 |
|
Murray Park Sewer Maintenance District |
Wastewater Disposal |
$31,628 |
$42,658 2 |
$74,286 |
|
San Quentin Sewer Maintenance District |
Wastewater Disposal |
$14,841 |
$21,314 2 |
$36,155 |
|
Total |
|
$19,222,828 |
$9,778,947 |
$29,001,775 |
|
1 Parcel Tax
2 Sewer Fee
3
Office of the Marin County Tax Collector |
Note: The above is based on the information available at the time of this
report
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Marin County Special Districts - Independent |
|
Taxes and Fees Distributed by County of Marin: 2012/2013 |
|
District Name |
Type of District |
Website |
Basic Property Tax
Amount 7 |
Other Taxes and Fees 7 |
Total Tax Revenue 7 |
|
Bolinas Fire Protection District |
Fire Protection |
www.bolinasfire.org |
$332,836 |
$153,898 1 |
$486,734 |
|
Kentfield Fire Protection District |
Fire Protection |
www.kentfieldfire.org |
$3,298,262 |
$401,828 1 |
$3,700,090 |
|
Novato Fire Protection District |
Fire Protection |
www.novatofire.org |
$13,596,582 |
$4,705,409 1 |
$18,301,991 |
|
Sleepy Hollow Fire Protection District |
Fire Protection |
http://www.shfpd.org |
$1,043,024 |
$0 |
$1,043,024 |
|
Southern Marin Fire Protection District |
Fire Protection |
www.smfd.org |
$6,969,745 |
$811,272 1 |
$7,781,017 |
|
Stinson Beach Fire Protection District |
Fire Protection |
http://www.stinsonbeachfire.com/ |
$542,605 |
$0 |
$542,605 |
|
Tiburon Fire Protection District |
Fire Protection |
http://www.tiburonfire.org/ |
$4,024,436 |
$0 |
$4,024,436 |
|
Marinwood Community Services District |
Fire Protection/ Lighting and Lighting
Maintenance/Recreation
and Park |
www.marinwood.org |
$1,204,377 |
$1,259,303 1 |
$2,463,680 |
|
Muir Beach Community Services District |
Fire Protection/Governmental Services/Recreation and
Park/Streets and Roads-Construction and Maintenance |
www.muirbeachcsd.com |
$81,118 |
$31,800 1 |
$112,918 |
|
Inverness Public Utility District |
Fire Protection/Water |
www.invernesspud.org |
$311,955 |
$68,865 1 |
$380,820 |
|
Marin Healthcare District |
Hospital |
www.marinhealthcare.org |
$0 |
$0 |
$0 |
|
Bel Marin Keys Community Services District |
Local Regional Planning or Development |
www.bmkcsd.us |
$375,729 |
$1,096,898 1 |
$1,472,627 |
|
Marin/Sonoma Mosquito and Vector Control District |
Pest Control |
www.msmosquito.com |
$1,634,050 |
$1,156,325 1 |
$2,790,375 |
|
Marin City Community Services District |
Recreation and Park |
http://www.marincitygov.org |
$72,396 |
$0 |
$72,396 |
|
Strawberry Recreation and Park District |
Recreation and Park |
http://strawberry.marin.org/ |
$285,702 |
$167,556 5 |
$453,258 |
|
Marin Resource Conservation District |
Resource Conservation |
www.marinrcd.org |
$0 |
$0 |
$0 |
|
Marin County Transit District |
Transit |
www.marintransit.org |
$2,930,709 |
$0 |
$2,930,709 |
|
Almonte Sanitary District |
Wastewater Disposal |
www.almontesd.org |
$71,771 |
$330,296 2 |
$402,067 |
|
Alto Sanitary District |
Wastewater Disposal |
|
$37,683 |
$227,676 2 |
$265,359 |
|
Homestead Valley Sanitary District |
Wastewater Disposal |
http://communitypartners.marin.org/HVSD |
$127,075 |
$580,128 2 |
$707,203 |
|
Las Gallinas Valley Sanitary District |
Wastewater Disposal |
www.lgvsd.org |
$689,394 |
$9,456,678 2 |
$10,146,072 |
|
Novato Sanitary District |
Wastewater Disposal |
www.novatosan.com |
$1,615,111 |
$14,322,830 2,6 |
$15,937,941 |
|
Richardson Bay Sanitary District |
Wastewater Disposal |
www.richardsonbaysd.org |
$1,013,714 |
$1,206,954 2 |
$2,220,668 |
|
San Rafael Sanitation District |
Wastewater Disposal |
|
$820,507 |
$12,277,250 2 |
$13,097,757 |
|
Sanitary District No. 1 (Ross Valley/Larkspur) |
Wastewater Disposal |
www.rvsd.org |
$4,384,997 |
$14,614,751 2 |
$18,999,748 |
|
Sanitary District No. 2 (Corte Madera) |
Wastewater Disposal |
www.ci.corte-madera.ca.us |
$2,185,323 |
$2,977,396 2 |
$5,162,719 |
|
Sanitary District No. 5 (Tiburon/Belvedere) |
Wastewater Disposal |
www.sani5.org |
$590,568 |
$4,377,508 2 |
$4,968,076 |
|
Sausalito-Marin City Sanitary District |
Wastewater Disposal |
www.sausalitomarincitysanitarydistrict.com |
$345,852 |
$4,877,522 2 |
$5,223,374 |
|
Tamalpais Community Services District |
Wastewater Disposal/Recreation and Park |
www.tcsd.us |
$428,198 |
$3,861,784 2,4 |
$4,289,982 |
|
Tomales Village Community Services District |
Wastewater Disposal/Recreation and Park |
www.tomalescsd.ca.gov |
$0 |
$97,962 2 |
$97,962 |
|
Bolinas Community Public Utility |
Wastewater Disposal/Water |
www.bcpud.org |
$249,462 |
$804,491 2,3,5 |
$1,053,953 |
|
North Marin Water District |
Wastewater Disposal/Water |
www.nmwd.com |
$78,183 |
$157,992 2 |
$236,175 |
|
Stinson Beach County Water District |
Wastewater Disposal (septic)/Water |
www.stinson-beach-cwd.dst.ca.us |
$597,632 |
$0 |
$597,632 |
|
Marin Municipal Water District |
Water |
www.marinwater.org |
$0 |
$4,650,707 1,6 |
$4,650,707 |
|
Total |
|
|
$49,938,996 |
$84,675,079 |
$134,614,075 |
|
1
Parcel Tax 3 Water Fee
5 General Obligation Bond
7
Office of Marin County Tax Collector
2 Sewer Fee 4 Refuse Fee
6
Improvement Bond
The above table does not include the Marin County's contribution to the
Bay Area Air Quality District of $1,107,495 of basic tax revenue because
it is a regional district |
Marin County School DISTRICTS
GRAND JURY
Consolidation of Sanitation Districts
Report Date: April 13, 2018
SUMMARY
Every year Marin taxpayers spend over $160,000,000 on special districts that
seem to function without taxpayers knowing much about them
.In its broadest definition, a special
district is a distinct and separate local government that delivers a limited
number of public services to a specific geographic area. Special districts have
many of the same powers as cities and counties, though they are completely
separate entities from the cities and counties in which they are located. The
Grand Jury wanted to learn more about these districts and was surprised to
discover that a complete list of all special districts in Marin County did not
exist.
Believing that democracy functions more effectively when citizens understand the
government entities that serve them, the Grand Jury
recommends that the County post a master list containing website links for all
special districts. This transparency will provide taxpayers with a
gateway to critical information concerning the local services they support and
access, while improving their ability to provide oversight.
BACKGROUND
In
the early days of California's settlement, a group of Stanislaus County fanners
created the first "special district" in the state. They developed a strategy to
collect runoff from the Sienas in order to water their central valley farms and
they needed an entity to administer their plan. The Wright Act of 1887 empowered
them to form the Turlock Irrigation District. Thus, a powerful instrument for
meeting a public need was wielded for the first time in California.
After the 1906 earthquake, community leaders in Marin County began promoting the
suburbanization of the County. Realtors
marketed Marin as a "mecca for the
homemaker, where suburban life in a beautifully
wooded and flowered countryside may be combined with the business ofthe metropolis
."' Then the opening of the Golden Gate
Bridge, coupled with the post-war development boom
, caused Marin's population to surge in the 1950's by 70 percent from
88,000 to 149,000. The need for services
such as water, sanitation and fire protection became immediately apparent and
the formation of special districts became a faster, more efficient way to
organize and deliver those services.
Dyble, Louise, "Revolt Against Sprawl:
Transportation and the Origins of the Marin County Growth Control
Regime, "Journal of Urban
His/OIJ ', Sage Publications ,
November 2007, pp. 40-42
.
APPROACH
At
the start of the 2013-2014 Grand Jury term, the members reviewed information
related to special districts in Marin County. The group recognized that a number
of these districts operate in relative obscurity despite the high percentage of
taxpayer dollars committed to funding their operations.
The first task was to find a complete list of all the special districts in the
County. Partial lists existed in a number of places: the office of the
California State Controller, the California Association of Special Districts (CASD),
the Marin Local Agency Formation Commission (LAFCO) and the office of the Marin
County Tax Collector. It appeared that each of these
entities defined "special district" in a slightly different way, which perhaps
contributed to the problem. A complete list of all the special districts in
Marin simply did not exist.
The next task was to compile such a list and to obtain the 2013-2014 taxes
collected for each special district from the Marin County Tax Collector's
office. The result of that work is attached as Appendix A.
DISCUSSION
Though the purpose and size of special districts varies greatly, most were
formed for similar reasons: (1) to provide urban services in areas that may not
lie within a city's limits, (2) to provide regional services that transcend the
limits of a single city, (3) to provide services beyond the capacity of existing
local governments, or (4) to fill a gap in services between other governmental
agencies. It is important to note that special
districts are not state, county or city governments, school districts, or Mello-Roos
districts (a type of district where the homeowner pays a tax assessment for the
repayment of bonds used to finance the community's infrastructure.) We did not
include Joint Power Authorities (JPAs), which are sometimes viewed as Special
Districts. JPAs can be used by two or more public agencies, whereby they may
jointly exercise any power common to all of them as defined in California State
Code 6502. Examples of JPAs in Marin are Central Marin Sanitation Agency and
Sewerage Agency of Southern Marin.
A
major distinction exists between "dependent" and "independent" special
districts:
-
Dependent districts are governed by
either a county board of supervisors or a city council. In Marin, the County
Service Areas (CSA's) that manage the County's recreation and park services
are examples of dependent special districts.
-
Independent districts have their own
governing boards, usually elected directly by the voters. Examples include
the Novato Fire Protection District and the Las Gallinas Valley Sanitary
District.
Regardless of their governance
structure, special districts have many ofthe same governing powers as local
governments. They can enter into contracts, assume debt, levy
taxes/assessments, and pass ordinances related to their services. They can
also sue and be sued.
Another factor that determines the nature of special districts is their sources
of revenue:
-
Enterprise districts finance their
operations primarily with fees for the services they provide. They have
customers who consume goods or services (e.g., electricity, drinking or
irrigation water, waste disposal, etc.). Fees are set by the districts'
governing boards to recover the cost of providing those services to their
customers. Examples include the Marin Municipal Water District and the Marin
Healthcare District.
-
Non-enterprise districts are funded
primarily through property taxes. Examples include the Marin County Flood
Control and Water Conservation District and the Kentfield Fire Protection
District.
In
1963, concerned about the efficient and orderly provision of local services such
as water, sewer and fire protection, the California Legislature created a Local
Agency Formation Commission (LAFCO) in every county.
The responsibilities of LAFCO:
In
Marin, LAFCO is comprised of a seven member commission. Two city council members
are appointed by the Council of Mayors, two county supervisor members are
appointed by the Marin County Board of Supervisors, two special district members
are appointed by independent special district election, and one public member is
appointed by the Marin LAFCO Commission.
Marin LAFCO's responsibilities include the approval or disapproval ofboundary
changes to cities and special districts and the establishment or updating of the
spheres of influence (planned service area boundaries) for each city and special
district. The Commission is charged with initiating studies that identify both
cost savings and ways to improve the delivery of services within cities and
special districts. In addition, Marin LAFCO assists various government entities
and the public regarding changes in local government organization and
boundaries.
The State plays a nominal role in gathering and reporting financial information
that is intended to aid in accountability. All districts are required to report
their financial transactions to the State Controller. By law, the State
Controller annually compiles and publishes these transactions in the Special
Districts Annual Report. The information reported by the Controller is not
independently verified because most districts have not completed their audits
before the deadline set by the Controller. The Controller's staff performs a
review of the information submitted by districts, focusing on consistency,
reasonableness and format. The Controller does not have oversight or audit
responsibilities and the Controller's report does not assess the performance or
the fiscal health of special districts.
With over $160,000,000 taxpayer dollars flowing to special districts every year,
it is remarkable that the decisions made regularly by special district boards
are not on the radar screens of most taxpayers. Voter participation in special
district elections is lower than in other local and general elections. Citizens
seldom attend board meetings and media coverage is infrequent at best. As a
result, problems often are not identified until they are so significant that
solutions become fairly drastic. Recent examples include the protracted
litigation underway at both the Ross Valley Sanitary District and the Novato
Fire Protection District. These situations were partially the result of
inadequate Board oversight.
In
order to improve the ability of taxpayers to provide oversight, citizens must
have access to the requisite information that will enable them to understand and
assess the special districts they are supporting.
FINDINGS
-
Fl. A
complete list of all Special Districts in Marin County (both independent and
dependent) did not exist when the Grand Jury began its investigation,
therefore, the residents of Marin did not have easy access to data related to
special districts in their location.
RECOMMENDATIONS
REQUEST FOR
RESPONSES
-
Pursuant to Penal code section 933.05, the grand jury requests responses as
follows:
From the following governing body:
-
Marin County Board of Supervisors
The goveming body indicated above should be aware that the
comment or response of the goveming body must be conducted in accordance
with Penal Code section 933 (c) and subject
to the notice, agenda and open meeting requirements of the Brown Act.
The Grand
Jury invites responses from the following:
BIBLIOGRAPHY
-
What's So Special about
Special Districts? A Citizen's Guide to Special Districts in California,
Senate Local Government Committee,
October 2010.
-
Special Districts I OJ,
Webinar, Califomia Special Districts Association, September
5, 2013.
-
Special Districts:
Relics of the Past or Resources for the Future?
Little Hoover Commission, Repmi #155, May 2000.
-
Guide to the Cortese-Knox-Hertzberg
Local Government Reorganization Act of 2000,
Assembly Committee on Local Govemment, November 2010.
-
Division of Accounting
and Reporting Minimum Audit Requirements and Reporting Guidelines for
California Special Districts, Office
of the State Controller, July 1991.
-
Marin Local Agency
Formation Commission, www.lafco.marin.org
Special districts considered in the
GRAND JURY Recommendation to consolidate SANITARY DISTRICTS investigation:
1. Almonte Sanitary District
2. Alto Sanitary District
3. Bel Marin Keys CSD
4. Bolinas Community Public Utility District
5. Bolinas Fire Protection District
6. Bolinas Highlands Permanent Road Division
7. Corte Madera Sanitary District No. 2
8. CSA #1 (Loma Verde)
9. CSA #6 (Gallinas Creek)
10. CSA #9 (Northbridge)
11. CSA #13 (Lucas Valley)
12. CSA #14 (Homestead Valley)
13. CSA #16 (Greenbrae)
14. CSA #17 (Kentfield)
15. CSA #18 (Las Gallinas)
16. CSA #19 (San Rafael)
17. CSA #20 (Indian Valley, Dominga Canyon)
18. CSA #23 (Terra Linda)
19. CSA #25 (Unincorporated Novato)
20. CSA #27 (Ross Valley Paramedic)
21. CSA #28 (West Marin Paramedic)
22. CSA #29 (Paradise Cay)
23. CSA #31 (County Fire)
24. CSA #33 (Stinson Beach)
25. Homestead Valley Sanitary District
26. Inverness Public Utility District
27. Inverness Subdivision No. 2 Permanent Road Division
28. Kentfield Fire Protection District
29. Las Gallinas Sanitary District
30. Marin City CSD
31. Marin County Flood Control and Water Conservation District
32. Marin County Law Library
33. Marin County Lighting District
34. Marin County Open Space District
35. Marin County Transit District
36. Marin Healthcare District
37. Marin Municipal Water District
38. Marin Resource Conservation District
39. Marin/Sonoma Mosquito & Vector Control District
40. Marinwood Community Service District
41. Monte Cristo Permanent Road Division
42. Mt. View Ave - Lagunitas Permanent Road Division
43. Muir Beach Community Services District
44. Murray Park Sewer Maintenance District
45. North Marin Water District
46. Novato Fire Protection District
47. Novato Sanitary District
48. Paradise Estate Permanent Road Division
49. Richardson Bay Sanitary District
50. Ross Valley Sanitary District
51. Rush Creek Lighting and Landscape
52. San Quentin Village Sewer Maintenance District
53. San Rafael Sanitation District
54. Sausalito - Marin City Sanitary District
55. Sleepy Hollow Fire Protection District
56. Southern Marin Fire Protection District
57. Stinson Beach County Water District
58. Stinson Beach Fire Protection District
59. Strawberry Recreation District
60. Tamalpais Community Services District
61. Tiburon Fire Protection District
62. Tiburon Sanitary District #5
63. Tomales Village Community Services District
|
