About Assessment Districts:
Assessment Districts (“AD”) have been in existence since the early 1900s and are an alternative method of financing certain public improvements; however, unlike Community Facilities Districts, only special (as opposed to general) benefit may be assessed. Assessment district formation has become a more stringent process over the past few years due to recent litigation concerning special assessments and property-related fees and charges, including water, sewer and trash rates. In particular, general benefit (benefit to property outside of a district) must be sufficiently quantified in accordance with substantive requirements of Proposition 218.
K&G Public Finance principals Lyn Gruber and Scott Koppel are leading authorities on Proposition 218 compliance, and together have formed hundreds of special districts. Common uses include structures such as sewers, roads, utilities, flood control, open space, etc…