There are several different types of assessment districts in the City of Dublin, including:
Landscaping and Lighting Assessment Districts
Refuse Collection Assessment Districts
Street Lighting Assessment Districts
The Landscaping and Lighting Assessment Districts, are only assessed on properties within the physical boundaries of the respective districts. Other districts, such as the Refuse Collection and Street Lighting districts, are assessed on every property in the City of Dublin.
Covering the Costs
Assessments occur annually and are collected on the property tax bill. In order to maximize transparency, the funds received for each district are maintained separately from the General Fund. Additionally, the City may spend the funds received for a specific assessment district only on costs for the district in question. In accordance with Proposition 218, a fund balance no greater than 50% of the annual assessment is maintained for each district. The fund balance is kept in order to cover unexpected expenses.