Special Tax Consulting is the service of providing expert advice for the establishment of a Special Tax. A special tax consultant is typically used in forming a Community Facilities District (CFD) to address the large number of variables involved and develop a Rate and Method of Apportionment. It is imperative that the formula used is reasonable and defensible as it is the guiding document used to secure the issuance of municipal bonds and/or fund ongoing maintenance and municipal services.

SCG has the expertise necessary to properly address any challenges and develop the best formula for the ease of use and understanding by the public agency. SCG works solely for public agencies and does not have any potential conflict of interest that others have.

The Assessment Engineer assists local agencies in establishing new assessment districts. As the Assessment Engineer SCG prepares Engineer’s Reports that identify the services or facilities to be financed. We provide methodologies that are both defensible and fairly confer the special benefit received by the properties within these districts. We offer reporting, mapping, outreach, financial analysis, and balloting services in forming and administering these special financing districts.

After a CFD has been created and authorized to levy specified special taxes the legislative body may include additional territory into the CFD in the future. This inclusion is called an annexation and new development will typically be required to annex into a services CFD to mitigate its impacts on new service demands. SCG has established an effective program in processing annexation applications that is efficient, cost effective, and valuable to their clients.

They say “A picture is worth a thousand words” and it truly is when you are dealing with millions of dollars in revenues for Special Districts. Data is vital and auditing that data is crucial to getting it right, the first time. SCG uses GIS (Geographic Information System) technology to ensure our agencies are maximizing their revenues that provide vital facilities and services to their community.

SCG anticipates the needs of our clients while delivering quality services to our clients. SCG has an in-depth knowledge of the legislation which Special Districts are founded upon.

SCG acts as an extension of the agency’s staff and as such, responsiveness and communication is crucial. Budget preparation, monitoring fund balances, levy preparation, prepayment calculations, bond call analysis, CDIAC and Continuing Disclosure Reporting are just a few services that we provide to our clients.

SCG provides delinquency management services to our clients regarding the payment status of tax bills. We work closely with the County payment information to determine which parcels are delinquent after the December 10 and April 10 property tax installments are due. We prepare appropriate notifications to property owners if they are past due, assist foreclosure counsel with recommendations, if needed, and monitor payment plans with the County. We follow the Foreclosure Covenant for each district.

SCG prepares Annual Continuing Disclosure Reports that address the requirements listed in the Continuing Disclosure Certificate under SEC Rule 10b-5 and 15c2-12. We also disseminate the final report with the Municipal Securities Rulemaking Board (MSRB) using Electronic Municipal Market Access (EMMA). We work closely with our clients to prepare comprehensive reports that comply with the letter and spirit of the SEC rules and regulations.

SCG not only offers full services to our clients but extend services to their constituents as well. We offer a toll-free number which will appear on a property owners tax bill for line items we place on the tax bill on behalf of the Agency. We also assist Title, Escrow and Mortgage Companies to provide information about Special Districts. We are the primary contact and resource for property owners.

SCG provides a vast variety of public financing consulting services to municipalities. These services include fiscal impact analysis, feasibility studies, Proposition 218 compliance, revenue audits, bond sales, private placement loans, special financing district refundings, reimbursement request review, multiple special district type formations, and comprehensive administration services.