Parcel Tax Administration

Beginning June 2025, the Department of Finance Property Tax team will begin accepting enrollment submissions for Fiscal Year 2025–26. These forms are required for including direct charges on the secured property tax roll.

It is imperative that each participating district meets the statutory deadline of August 10, 2025, to deliver and certify their direct charges to the Auditor-Controller. Failure to meet this deadline may result in exclusion from the tax roll.

Annual Enrollment Form Due by July 3, 2025

Modification of Charges Due by August 1, 2025

Annual Certification Due by August 8, 2025

The Annual Enrollment form replaces the previous three forms. To access it, agencies will need a password from the Property Tax team, which will be sent via email. Please do not share this password outside your agency.

The form will request the following information:

1. Contact Information-
2. Charge Authorization — Legal authorization (e.g., ballot measure, ordinance, or resolution)
3. Rate Schedule for the Parcel Data and Acres worksheet (New Excel template)

Agencies that need to add or remove a charge on a parcel, must submit those changes using the T2 Form through the Parcel Modification Portal by August 1. 

For larger agencies receiving electronic files, the County IST department will send you an electronic download  file. Agencies should review, edit, and validate the data before resubmitting it to IST for processing the modification. 

To confirms your agency’s approval of the charges on the Secured Property Tax Roll complete the T-5 Annual Certification form.

Agencies must review the Full Report to verify accuracy of the parcels being charged and the amounts to be collected before certification. A wet signature from the taxing agency is required, and the completed form must be uploaded through the Annual Certification Portal. 

Each agency is responsible for providing rates from the legal authorization. 

To submit the rates use the new  Rate Schedule and other charges  excel template and upload it as a part of the Annual Enrollment

Agencies using the Assessment Roll Use Codes or property data to determine charges do so at their own risk. The Assessor maintains this data strictly for ad valorem taxation per the Revenue and Taxation Code, not for administering parcel taxes or special assessments.

Each agency is responsible for providing the legal authorization for new and continuing charges to support the authority to place the charge on the tax roll.

To submit the legal authorization upload it as a part of the Annual Enrollment. 

There are two types of authorizations, voter approved or non-election charge.

• For Voter-Approved Charges: submit the ballot measure, election results, and key dates. Ballot may be found on Marin County Elections webpage.
• For Non-Election Charges: submit the ordinance or resolution details. 

Property Tax team will email three sets of reports throughout the enrollment period

• Preliminary Reports- July: These reports include status of charges for the current fiscal year.
• Full Reports- August: After modifications are processed, this report shows all charges and updates for the 2025/2026 Secured Tax Roll. Required for Annual Certification  
• Final Report- September:  This report reflects the final parcel tax and special assessment charges for FY 2025/2026. 

Each agency is solely responsible for ensuring the accuracy and validity of its direct charges. This includes verifying the correct Assessor’s Parcel Number (APN) and the amount to be levied. The County does not assume responsibility for validating or calculating the agency’s charges. Agencies are also responsible for staying current with any legislation that may impact their assessments.

Proposition 218 -It imposes specific procedural and compliance requirements in addition to any enabling legislation. Agencies are responsible for ensuring full compliance with Proposition 218.

Government Code. Section 26911.  (Effective Jan,1, 1997)- Whenever a special district has elected to have its assessments collected by the County on the Property tax roll, the district shall transmit to the County Auditor, no later than August 10 of each year, a statement of the rates fixed for assessments