Assessments
The current rate for fiscal year 2026-27
$12 per acre
The assessments are collected through the Fresno and Kings County tax rolls
Assessment Background
The North Fork Kings GSA held a Proposition 218 election in 2024 seeking landowner approval for land-based assessments to fund the administrative and operational functions required to implement the Groundwater Sustainability Plan under SGMA. The election passed with 87% of votes received in favor of the maximum $18.00 per acre assessment. The rate is set annually by the Board of Directors and may be set lower than the maximum.
A previous Proposition 218 election passed in 2018 with 94% of votes received in support of a then-maximum of $10.00 per acre. The previous assessment had a 5-year sunset that concluded in 2022-23. The North Fork Kings GSA did not collect any assessments in fiscal year 2023 because there was enough funding in reserves.
Prop 218 Election Passed
At the North Fork Kings GSA board meeting and public hearing held on June 26, the successful Proposition 218 election results were announced. Votes in the election were weighted by acreage. Of 514 votes received, 87% were in favor. Through the Prop 218, the agency is implementing a land-based assessment. The Board of Directors set the assessment rate at $6.00 per acre for fiscal year 2024-2025 and plan to escalate the rate each fiscal year until it reaches the approved maximum of $18 per acre in 2027, as detailed below.
Beginning fall 2024, landowners saw the assessment as part of their county property taxes and was payable in December 2024 and April 2025.
| Category | FY 2024-25 | FY 2025-26 | FY 2026-27 | FY 2027-28 | FY 2028-29 |
|---|---|---|---|---|---|
| Administrative | $319,950 | $329,600 | $445,350 | $458,675 | $472,325 |
| Professional Services | $625,400 | $621,200 | $637,400 | $647,700 | $739,700 |
| GSP Implementation | $1,745,000 | $1,530,000 | $1,520,000 | $1,620,000 | $1,520,000 |
| Contingency (10%) | $269,000 | $248,100 | $260,300 | $272,600 | $273,200 |
| Total Budget | $2,959,350 | $2,728,900 | $2,863,050 | $2,998,975 | $3,005,225 |
| Maximum Assessment ($/acre) | $18.00 | $18.00 | $18.00 | $18.00 | $18.00 |
| Proposed Draw from Reserves | $(1,827,900) | $(1,043,100) | $(522,900) | $(4,500) | $(10,800) |
| Proposed Assessment ($/acre) | $6.00 | $10.00 | $14.00 | $18.00 | $18.00 |