Parcel Tax Administration
Beginning June 5, the County Department of Finance Property Tax Unit will begin accepting submissions for Parcel Tax Administration. Taxing Agencies and districts within Marin County must submit special assessment and parcel charges for inclusion on the secured property tax roll. This page provides guidance on timelines, submission formats, and contact information to assist agencies with the annual enrollment process.
Instructions - FY 2026–27
Beginning in June, the Department of Finance Property Tax team will begin accepting enrollment submissions for Fiscal Year 2026–27. 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, 2026, 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 1, 2026
Modification of Charges Due by July 29, 2026
Annual Certification Due by August 10, 2026
To access the Annual Enrollment form, 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:
- Contact Information-
- Charge Authorization — Legal authorization (e.g., ballot measure, ordinance, or resolution)
- Rate Schedule for the Rate Schedule worksheet (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 July 29.
Marin County IST will send agencies enrolled in Electronic File Submission a dataset. The agency must review, update, validate, and return the dataset to Marin County IST for processing.
To confirm your agency’s approval of the charges on the Secured Property Tax Roll, complete the 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 26-27 Rate Schedule 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 2026/2027 Secured Tax Roll. Required for Annual Certification
- Final Report- September: This report reflects the final parcel tax and special assessment charges for FY 2026/2027.
Agency Responsibilities
Each agency is solely responsible for the accuracy, completeness, and legal validity of its direct charges, including verification of correct Assessor’s Parcel Numbers (APNs) and corresponding levy amounts.
The County does not calculate, validate, or assume responsibility for agency-submitted charges. Agencies must also remain current on all applicable legislation affecting assessments.
If a charge must be applied to a parcel without a billable APN, the agency is responsible for direct billing and collection from the property owner or responsible party.
Billing Limitations and Assessor Data
- Ineligible Use Codes
Charges may not be placed on the secured tax roll for parcels with Use Codes 15, 80, 81, 90, or 91. Agencies must bill and collect charges for these parcels directly.
- Manufactured and Floating Homes
For parcels with Use Codes 12 and 13, agencies must provide explicit legal authority permitting placement of charges on these property types.
- Important Notice – Assessor Use Code Data
Agencies using Assessor parcel data, acreage, or Use Codes to calculate charges do so at their own risk. The Assessor maintains this data solely for ad valorem property tax purposes under the Revenue and Taxation Code. This information is not intended for parcel tax or special assessment administration, and the County does not guarantee its suitability for that use.
Proposition 218 (November 5, 1996)
Proposition 218 limits how local governments and special districts may levy taxes, assessments, and property-related fees. It establishes procedural and compliance requirements in addition to applicable enabling legislation. Each agency is responsible for ensuring full compliance.
Government Code Section 26911 (Effective January 1, 1997)
Pursuant to Government Code Section 26911, any special district electing to have assessments collected on the County property tax roll must transmit a statement of assessment rates to the County Auditor no later than August 10 each year.
Assessor's Office Use Codes have been created to define certain classes of properties and are exemplified below.
They appear on the assessment roll and various Assessor-Recorder documents and property tax reports.