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Earlier editions: 2026-09

Title 3 — REVENUE AND FINANCE›Chapter 3.44 — MAILED BALLOT PROCEDURES FOR PROPERTY ASSESSMENTS AND FEES

Sacramento Municipal Code Art. I Mailed Ballot Procedures for Assessments

Sacramento Municipal Code · 2026-10 edition · updated 2026-10-04 · Sacramento

Cite as: Sacramento Municipal Code Article I · Text as of 2026-10-04

3.44.010 Authority.

This chapter is adopted pursuant to Sacramento City Charter Section 150, Article XI, Section 5 of the California Constitution, and Article XIIID, Section 4 of the California Constitution. (Prior code § 62.07.700)

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3.44.020 Intent.

This chapter is intended to implement the provisions of Article XIIID, Section 4 of the California Constitution, which requires a mailed ballot procedure for all new and certain increased assessments, and for certain assessments existing on November 6, 1996, where no exemption is specified. This chapter imposes requirements which are in addition to applicable statutory requirements for creation of assessment districts and levying assessments, where the procedures specified in state law are being utilized for the purposes of formation of the district, levy of the assessments and, where applicable, the issuance of bonds. For purposes of this chapter, the term "assessment" shall have the meaning ascribed that term in Article XIIID, Section 2(b) of the California Constitution. Except where otherwise required by context, the term "assessment" as used in this chapter includes increases in existing assessments, where such increases require utilization of the procedures specified in this chapter. (Prior code § 62.07.701)

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3.44.030 Notices.

A. Where appropriate, notices required by this chapter may be combined with notices required by any applicable state law being utilized for the purposes of formation of the district, levy of the assessments and, where applicable, the issuance of bonds.

B. In addition to notices required by any applicable state law governing the proceedings, the city clerk shall provide notice of hearing on a proposed assessment in accordance with the provisions of this chapter.

C. Notice of the public hearing on a proposed assessment shall be given by mail to the record owner of each parcel to be assessed at least forty-five (45) days prior to the scheduled date of the public hearing. In the event that the hearing is opened and continued to a future date, no further notice is required by this chapter; provided, however, that in the event of such a continuance, applicable notice provisions of state law governing the proceedings shall be complied with, to the extent such state law requires further notice. For purposes of this chapter, "record owner of each parcel to be assessed" shall mean those owners or tenants whose names appear as the record owner, or their authorized representative, on the latest equalized tax roll as published by the county assessor of the county.

D. Each notice required to be given pursuant to this chapter shall contain all of the following provisions, in addition to any further requirements specified in any applicable state law governing the proceedings:

    1. The amount proposed to be charged as an assessment for the specific parcel;
    1. The total amount of the assessment proposed to be charged to the assessment district;
    1. The length of time that the proposed assessment will be in place;
  1. The reason or reasons for the assessment and the basis upon which the proposed assessment for the specific parcel was calculated;

  2. The date, time and location of the public hearing on the proposed assessment;

  3. The address at which the engineer's report and other materials pertinent to the assessment may be reviewed, and the period of time during which the review may take place;

  4. A ballot substantially in the form set forth below:

Parcel No.__________ [city fills in from assessor roll]

Record owner:_______ [city fills in from assessor roll]

Address:___________ [city fills in from assessor roll]

_____Yes, I approve of the proposed annual assessment of $__________ [preprinted] on the parcel identified in this ballot.

_____No, I do not approve of the proposed assessment on this parcel.

The undersigned swears under penalty of perjury that the undersigned is the record owner of the parcel identified above or is the authorized representative of the record owner.


Record owner or authorized representative of owner entity

This ballot is to be returned to: City Clerk, City of Sacramento, 915 I Street, Sacramento, CA 95814, sealed in the envelope included with this ballot.

  1. A summary of the ballot procedure specified in Section 3.44.040 of this chapter, with instructions for the completion, sealing and return of the ballot; and

  2. A return envelope preprinted as required by Section 3.44.040 of this chapter for the return of the ballot. The envelope shall have a brief statement printed in the upper right corner indicating return postage is required. (Ord. 2012-009 § 1; prior code § 62.07.702)

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3.44.040 Ballot procedures.

A. The ballot shall be included with the mailed notice, and shall be in the form specified in Section 3.44.030 of this chapter, with the information as to parcel number, owner name and address, and proposed parcel assessment filled in.

B. A return envelope also shall be included with the mailed notice. The envelope shall be preprinted with the return address of the city clerk.

C. The notice specified in Section 3.44.030 of this chapter shall set forth instructions for completion, sealing and return of the ballot. Returned ballots that are not sealed, or that are not properly signed, shall be rejected.

D. Ballots may be returned by mail, in person at the office of the city clerk, or in person at the public hearing on the proposed assessment; provided, however, that all ballots must be returned prior to the close of the public hearing on the proposed assessment. In the event that the public hearing has been opened and continued to another date or dates, ballots may be returned through and including the said date or dates, and until the close of the hearing.

E. The city clerk shall receive and retain unopened all returned ballots, whether such ballots be returned by mail or in person before or during the hearing.

F. Upon close of the public hearing, or as soon thereafter as is reasonably possible, the city clerk shall open the ballots. Upon verification of the signature and other information, those ballots which have been properly and timely returned and not rejected shall be tabulated by the city clerk. Tabulation shall be in accordance with the following procedures:

  1. The dollar amount of the assessments attributable to all of those ballots in favor of the assessment shall be totaled;

  2. The dollar amount of the assessments attributable to all of those ballots in opposition to the assessment shall be totaled;

  3. If ballots submitted against the assessment exceed the ballots submitted in favor of the assessment, weighted according to the proportional financial obligation of each affected property, the city council shall not impose or increase the assessment. In the case of an increase in an existing assessment, which existing assessment is exempt from mailed ballot requirements, the failure of those submitting ballots to approve the increase shall have no effect upon the existing assessment.

  4. All ballots, including those which were rejected for noncompliance with the requirements of this chapter, shall be retained by the city clerk for a period of two years.

  5. Nothing in this chapter shall preclude the city council from employing a private consultant, or the county registrar of voters, to administer all or part of the ballot process. (Ord. 2012-009 § 2; prior code § 62.07.703)

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3.44.050 Public hearing.

Not less than forty-five (45) days after mailing the notice of the proposed assessment in accordance with this chapter, the city council shall hold a public hearing on the proposed assessment. (Prior code § 62.07.704)

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3.44.060 Cover letter.

When the notice required by Section 3.44.030 of this chapter is sent, it shall be accompanied by a cover letter clearly explaining the notice, the intended use of the funds to be generated by the assessment, and the ballot procedures. In the event that the cover letter required by this section is not sent; or is sent but is incorrect or ambiguous in any manner; or is defective in any manner, no such failure, error, ambiguity or defect shall have any effect whatsoever on the jurisdiction of the city council to take any action, or on the validity of the proceedings including, but not limited to, establishment of the assessment district, levy of assessments or issuance of bonds, or the validity of any of the documents required by this chapter. In case the cover letter is ambiguous or conflicts with the notice or any other document required by this chapter, the official document shall prevail and be the governing document. (Prior code § 62.07.705)

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