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City Property Taxes

Finance Image Residents of the City of Riverside will see various line items included in their annual property tax bills that relate to services provided by the City and/or projects constructed by the City or private developers.

These line items are tied to specific parcels and are only included on the property tax bills for parcels that directly benefit from the particular services or projects. Ward maps are attached to each line item for additional reference to the location. The categories of special taxes and assessments that are included on property tax bills in the City are as follows and are described in more detail below:

Community Facilities Districts (CFDs)
Assessment Districts (ADs)
Landscape Maintenance Districts (LMDs)
City Services and Capital Projects

1. Community Facilities Districts (CFDs)

The Mello-Roos Community Facilities Act of 1982 provides cities with the authority to form Community Facilities Districts (CFDs) within their borders to finance the construction of public improvements and/or to provide municipal services. Items typically financed through the City’s CFDs include streets, sewers, storm drains, landscaping, and other infrastructure improvements. Formation of a CFD initially requires approval from two-thirds of the voters within the CFD boundaries, and the amount of special tax assessed to each parcel is determined via a formula that is established at the time of formation. The table below lists each active CFD administered by the City. Other agencies such as school districts may also have districts within the City’s borders.

District	Purpose	Final Year of Debt Service
CFD 92-1 Sycamore Canyon	Infrastructure Construction	2033-34
CFD 2004-1 2019A COP's Galleria at Tyler	Infrastructure Construction	2045-56
CFD 2006-1A Riverwalk Vista Improvement Area 1	Infrastructure Construction	2043-44
CFD 2006-1B Riverwalk Vista Improvement Area 2	Infrastructure Construction	2045-46
CFD 2014-2 The Highlands	Infrastructure Construction	2044-46
CFD 2013-1 Kunny Ranch	Infrastructure Construction	2055-56
CFD 2015-1 OrangeCrest Grove	Infrastructure Construction	2055-56
CFD 2015-2 Pomelo	Infrastructure Construction	2064-65
CFD 2015-2 Pomelo	Annual Services	N/A
CFD 2021-2 Riverpointe Park Place	Infrastructure Construction	2061-62
CFD 2021-2 Riverpointe Park Place	Annual Services	N/A
CFD 2021-3 Bridle Ridge	Infrastructure Construction	2062-63
CFD 2021-3 Bridle Ridge	Annual Services	N/A

2. Assessment Districts (ADs)

The Improvements Acts of 1911 and 1915 provide cities with the authority to form Assessment Districts (ADs) within their borders to finance the construction of public improvements and/or to maintain those improvements. Items typically financed through the City’s ADs include streets, sewers, storm drains, landscaping, and other infrastructure improvements as well as related maintenance. Formation of an AD initially requires approval from the voters within the AD boundaries, and the amount of special tax assessed to each parcel is determined via a formula that is established at the time of formation. The table below lists each active AD administered by the City. Other agencies such as school districts may also have districts within the City’s borders.

District	Purpose	Final Year of Special Tax
Auto Center	Infrastructure Construction	2023-24
Riverwalk	Infrastructure Construction	2025-26
Riverwalk Business Center	Infrastructure Construction	2028-29
Hunter Business Park	Infrastructure Construction	2035-36
Loving Homes Maintenance	Maintenance of Improvements	Continuous
Canyon Crest Maintenance	Maintenance of Improvements	Continuous

3. Landscape Maintenance Districts (LMDs)

Under the Landscaping and Lighting Act of 1972, the City has the authority to form Landscape Maintenance Districts (LMDs) within its borders subject to the approval of the impacted property owners via an election. The LMDs listed below have been formed for the purpose of maintaining landscaping and park facilities located within the boundaries of each district.

District	Purpose	Final Year of Special Tax
Riverwalk LMD	Landscape/Parkway Maintenance	Continuous
Highlander LMD (LMD #1)	Landscape/Parkway Maintenance	Continuous

4. City Services and Capital Projects

Certain City services are funded through assessments collected on property tax bills. The City’s voters approved Measure G funding construction of Fire Department facilities and Measure C funding Riverside Public Library services. The Street Light Assessment District provides funding for the operation and maintenance of streetlights throughout the City and was also approved by the City’s voters.

District	Purpose	Final Year of Special Tax
Riverside Debt Service	Measure G Fire Facilities Construction	2024
Riverside Lighting District	Street Light Electricity	Continuous

5. Assembly Bill 1666 Community Facilities District (CFD) Reporting

AB 1666 (Government Code Section 53343.2) requires a legislative body, with an Internet site to within seven months after the last day of the fiscal year, to prominently display on its site a copy of various reports to increase transparency. In compliance, please find below the California Debt and Investment Advisory Commission (CDIAC) report and the report provided to the State Controller’s Office pursuant to Government Code Section 12463.2 (AB 2109). Further information is available on the Municipal Securities Rulemaking Board’s Electronic Municipal Market Access website (EMMA.MSRB.Org)

District	CDIAC Report	Controller AB 2109^(A)
CFD 92-1 Sycamore Canyon
CFD 2006-1 Riverwalk Vista Improvement Area No. 1
CFD 2006-1 Riverwalk Vista Improvement Area No. 2
CFD 2014-2 The Highlands
CFD 2004-1 Galleria at Tyler Public Improvements	N/A
CFD 2015-1 Orangecrest Grove
CFD 2015-2 Pomelo
CFD 2013-1 Kunny Ranch	N/A
CFD 2021-2 Riverpointe Park Place	N/A	N/A
CFD 2021-3 Bridle Ridge	N/A	N/A

^(A)The AB 2109 statement uses the Cash Basis to report the revenue shown on item E. Cash Basis reporting includes only revenue actually received during the reporting period. Therefore revenue shown on item E may be composed of the final distributions of the prior assessment year (SS3 and SPY2) combined with the first distributions of the current year (SS1, SS2, and SPY1). Thus, the AB 2109 revenue will not agree with other reports that use the Modified Accrual Basis of accounting which includes revenue related to the current reporting period that may be received up to 60 days after the end of the period. This typically allows for the inclusion of the final property tax distributions of an annual assessment and provides a clearer view of current year activities.

*The City's Library Parcel Tax expired on June 30, 2022

District Lookup Tool

To find out what district(s) your property is located in, please enter your address below and click the "Find my Property" button.

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