Funding and Benefit Assessments
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.
Although the District does not charge fees to home and business owners for its services, and most public entities are exempt from the paying the benefit assessments described above, the District bills approximately $200,000 per year to agencies to which it provides contract services e.g. California Department of Fish and Wildlife and certain Sanitary Districts. The smallest source of revenue is the interest that the District earns interest on reserve funds kept on deposit for purposes such as emergencies and replacement of capital items.
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).
As a California Independent Special District, the Marin/Sonoma Mosquito and Vector Control District is required by California Government Code Section 26909 to be audited each year. The purpose of the audit is to examine and ensure the proper handling and use of public funds as well as that assets are being used accordingly and protected against waste, misuse and fraud.
- FY 2014/2015 Basic Financial Statement / Management Report and Auditor's Communication Letter
- FY 2013/2014 Basic Financial Statement / Management Report and Auditor's Communication Letter
- FY 2012/2013 Basic Financial Statement / Management Report and Auditor's Communication Letter
- FY 2011/2012 Management Report and Auditor's Communication Letter
- FY 2011/2012 Basic Financial Statement
- FY 2010/2011 Management Report and Auditor's Communication Letter
- FY 2010/2011 Basic Financial Statement
Budget and Misc. Documents
- FY 2015/2016 Approved Budget Overview
- FY 2015/2016 Approved Budget
- FY 2014/2015 Approved Emended Budget
- Budget Narrative FY 2014/2015
- FY 2013/2014 Emended Budget Overview
- FY 2013/2014 Budget Overview
- FY 2012/2013 Budget Overview
- FY 2012/2013 Line Item Budget
- FY 2012/2013 Fixed Assets
- Current Salary Information
- District Benefits (For Regular Employees) FY 2015/2016
- California State Controller's Office - Government Compensation Report
- Retiree Healthcare Plan: July 2014 Actuarial Valuation
- Financial Reserves Policy