The Special Parcel Tax was authorized by voters November 7, 2006 to be levied within the District which was officially formed, also by voters, on November 7, 2006. The Special Tax was levied for the purpose of providing rapid access to emergency medical services with a doctor on duty 24-hours per day. November 8, 2016 voters authorized the Special Parcel Tax to be extended to November 30, 2021.
The rate, method or apportionment, and manner of collection of the authorized Special Tax is as follows:
1. Rate of the Authorized Special Tax
A. Maximum Annual Special Tax Rate Revenue derived from providing other medical and health-related services will be augmented by annually levying on parcels within the District’s boundaries a Special Tax, for a period of five years beginning December 1, 2011 and ending November 30, 2016, and will be based on parcel classification from the Trinity County Tax Roll (i.e., Undeveloped Parcel, Dwelling Unit, Non-Residential Development).
Should one or more parcels share a Dwelling Unit or Non-Residential Development, then the Dwelling Unit or Non-Residential Development tax shall apply only to the largest of the parcels; however, each smaller parcel shall pay the Undeveloped Parcel tax.
B. Definitions
i. “Undeveloped Parcel”
The term “undeveloped parcel” shall be defined as any unit of land located in the District which is identified on the latest Equalized Tax Roll by the County Assessor’s office or any parcel that has not been deemed a “dwelling unit” or “non-residential development
ii. “Dwelling Unit”
The term “dwelling unit” shall be defined as any structure or portion thereof, whether fixed on a permanent foundation, floating, or mobile, that is used or permitted for use as a shelter for a person or persons, including sleeping, preparation of meals, and personal hygiene.
iii. “Non-Residential Development”
The term “non-residential development” as used in this resolution shall be defined as any unit of land located within the District which is identified on the latest Equalized Tax Roll by the County Assessor’s office and has improvements not identified as a “dwelling unit”.
Due to District’s improved financial outlook the MCHD Board of Director’s voted on 6/24/19 to forego collecting the upcoming 2019/2020 parcel assessments which would have been due on 12/1/19.
The MCHD Board will follow up in 2020 and make a decision on collecting the 2020/2021 assessments.
Please note we are collecting and following through with outstanding amounts that are still due for prior years.
Tax payments are due December 1 of each year and are considered late after January 10th. Parcel owners may opt to make 2 installment payments with the first installment being due December 1st with late fees accruing after January 10th and the second installment due March 1 with late fees accruing after April 10th.
For further information concerning the current and estimated future tax liability of owners or purchasers of real property subject to this Special Tax lien, interested persons should contact Mountain Communities Healthcare District at taxoffice@mcmedical.org.