The Alameda County Mosquito Abatement District is a California Independent Special District. California Independent Special Districts are funded by a small annual service charge assessed on all non-exempt land parcels in the service area. Like other forms of local government, the districts are audited and subject to state and local oversight.
The District has three primary sources of revenue. The first is a share of the ad valorem property taxes collected by the County Tax Assessor and placed in a special fund for special districts. The second source of revenue is from a special tax passed by more than two-thirds of the voters in 1982 (Measure K on the ballot). This special tax allows the District to assess a tax on each parcel in the county. The maximum allowable rates are $1.75 per parcel, $3.50 per multiple unit (2-4 units), and $8.75 per multiple unit (5 or more units), or mobile home park. The third is from a benefit assessment passed by more than two-thirds of the voters in 2008. This assessment has a built in cost of living adjustment that can change the assessed fee overtime. Currently, the District is only collecting half of the amount authorized under this assessment. The maximum allowable rates of the original assessment were $5 per single family residence, and $1.60 for multiple dwelling units for the first 20 units then $.50 a unit there after. Agricultural properties were assessed at $.01 per 1/4 acre and dry pasture and timberlands were assessed at $.0021 per 1/4 acre. The District has lost 36 per cent of property tax revenues since fiscal year 1993/1994 when the state permanently shifted those funds to schools.
Current budget and annual audit reports can be downloaded from the links below. Information on the cost of salaries and benefits paid by the District can be found on the California State Controller’s webpage.