Tax Services Office

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.  

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, 2006 and ending November 30, 2011, as follows: 

           Per Undeveloped Parcel $32.00
           Per Dwelling Unit $118.00
           Non-Residential Development $118.00  

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” is 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, and which is not assigned an active or inactive electric utility account. 

                           ii.  “Dwelling Unit”
The term “Dwelling Unit” is defined as any structure or portion thereof, whether fixed on a permanent foundation, floating, or mobile, that is used or permitted for use as shelter for a person or persons, including sleeping, preparation of meals, and personal hygiene, except such structures which are periodically rented for less than a 30-day term or which are stored unoccupied for occasional recreational use. 

                          iii.  “Non-Residential Development”
The term “Non-Residential Development” is 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 which is assigned an active or inactive electric utility account not primarily used to serve single or multiple dwelling units. 

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 and the second March 1.

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 Janene Jones at Mountain Communities Healthcare District, P.O. Box 2988, Weaverville, CA 96093, (530) 623-5609.

To view the most current Trinity Hospital Annual Report, clink on the following link:
2008 ANNUAL REPORT