Where do my property taxes [and special assessments] go?
Your property tax bill, a lien on your property, is comprised of taxes and special assessments. Taxes consist of a 1% rate + voter approved debt + special tax. Special assessments are benefit assessments which are property specific such as refuse collection. Taxes and assessments are specifically identified on your tax bill and are distributed as stated on your bill, with the exception of the 1% general levy (which was established with Proposition 13). The general levy of 1 % is distributed among many agencies in the County on a county-wide basis; and its distribution changes each year based on the increases or decreases in assessed value. This breakdown can be located at http://www.co.kern.ca.us/auditor/genlevy/sumfac.
