On July 22, the Nevada County Board of Supervisors voted to continue a longtime practice: adding unpaid Community Development Agency (CDA) assessments to property tax bills. Some people have asked why we made this decision, so I want to explain it clearly.

This isn’t new. The County has been doing this for 12 years, just like many other counties and cities in California. The goal is simple: when someone creates a problem on their property — excessive solid waste, unsafe structures, unsanitary conditions — our code compliance staff has to step in to protect neighbors and the community. That staff time costs money, and someone has to pay for it.

There are only two options: either the person responsible pays, or the rest of the taxpayers cover the bill. I believe it’s only fair that those who used County resources pay for them, not their neighbors who had nothing to do with it.

Adding assessments to property tax bills is legal under the California Constitution. Article XI, Section 7 of the Constitution allows counties to enforce ordinances to protect public health, safety, and welfare, including recovering the costs of enforcement. Article XIII, Section 1 also allows special assessments to fund local government services, as long as due process is followed. Nevada County follows those rules, along with California Government Code section 25845(d) and Nevada County Code section 12.05.220, which explicitly allow these costs to be collected through the tax roll. Courts have upheld this process as long as property owners are given notice and a chance to be heard — both of which are built into our system.

No one likes extra charges on their tax bill, myself included. But these assessments aren’t surprise penalties. Property owners get multiple written notices at every stage before anything is added to the property tax roll.  This includes warnings, citations, invoices, an appeal before an independent hearing officer and up to two years of attempts to collect payment by other means.

And for anyone struggling with property taxes, the County offers a five-year payment plan so you can catch up without risking a tax auction.

The alternative to this policy is to make every taxpayer — including those who follow the rules — foot the bill when someone else creates a public health and safety problem. If you cause such a problem and the County has to step in, you should cover the cost — not your neighbors.

For those reasons, I believe the Board made the right decision. This process is fair, transparent, and ensures taxpayers aren’t left holding the bag for someone else’s mess.

Sue Hoek, Nevada County Supervisor