Benefit Assessment Districts Program

District A1

District A2

Appeals Process

Appeals Form A1 (PDF)

Appeals Form A2 (PDF)

Benefit Assessment Districts Program

Overview

Benefit Assessment is a fee on property used to pay part or all of the cost of capital improvements enhancing the value of and benefiting the property.

In July 1985, the Southern California Rapid Transit District (RTD) one of the predecessor agencies for the Los Angeles County Metropolitan Transportation Authority (Metro), formed two Segment I Benefit Assessment Districts.

Assessments received from these districts are used to pay off bonds issued to pay a portion of the station construction costs of the first segment of the Metro Red Line. Assessments will terminate in 2008-2009.

Sources of Funds

The sources of funds for Segment 1 Metro Red Line include:

Source of Funding	Amount	%
Federal	$696 million	49%
County/Sales Tax	$244 million	18%
State	$214 million	15%
City of Los Angeles	$134 million	9%
Benefit Assessment	$130 million	9%
TOTAL	$1,418 million	100%

Federal funding of Segment I of the Metro Red Line (Union Station - Westlake/MacArthur Park) was contingent upon the establishment of Benefit Assessment Districts.

Assessment Rate

The annual assessment rate is determined by dividing the annual bond repayment by the assessable square footage and factoring in the last three years' delinquency rates. The annual assessment rate is then levied on the gross square footage of the assessable improvement or parcel area, whichever is greater. Refer to District A1 or A2 Sections for annual rates.

Assessable and Exempt Properties

Properties that are subject to the assessment include assessable improvements and assessable parcels.

Assessable Improvements include:

• Offices
• Retail Stores
• Hotels/Motels
• Other Commercial Properties

Assessable Parcels with Non-Assessable Improvements include:

• Wholesale
• Manufacturing
• Industrial
• Improvements vacant due to regulatory code
• Parking
• Vacant Land

Exempt Properties include:

• Residential
• Non-profit owned and used
• Publicly-Owned and used

For further Information

For further information, contact the Metro Benefit Assessment Districts Program Office at 213.922.2407, write or e-mail to:

Los Angeles County Metropolitan Transportation Authority (Metro)
Benefit Assessment Districts Program Office
One Gateway Plaza
Los Angeles, CA 90012-2952
Fax: 213.922.2476
E-mail: program@metro.net

Copyright © 2008, LACMTA | Privacy Policy