Special Districts

services districts, provide two or more services. Other types of services provided by independent 
special districts include police protection, parks and recreation, libraries, irrigation, 
reclamation, harbor, transit, and healthcare, among  others.
There are approximately 2,300 independent special districts in California, meaning they are 
governed by other existing legislative bodies like a city council or board of supervisors.
Larger independent districts have a professional manager, similar to a city manager or county 
administrator, to assist the governing officials.  The governing boards adopt policies that the 
general managers carry  out.
Just over a quarter of California's independent special districts are enterprise districts. 
Enterprise districts operate more like a business enterprise, charging customers for their 
services. For example, a hospital district charges room fees just to their patients, not the 
water, waste and hospital districts are enterprise  districts.
police and fire protection, pest abatement, libraries, and cemeteries and rely overwhelmingly on 
property taxes to fund their operating budgets. Although some non-enterprise districts like parks 
and libraries may charge fees for some services, these fees generate very little revenue. 
Additionally, both enterprise and non-enterprise districts can issue either general obligation or 
revenue bonds to help pay for capital improvements.
submit annual financial reports to the State Control­ ler and must also follow state laws 
The California Special District Association (CSDA) was formed in 1969 to ensure continued success 
of local, independent special distri cts. It provides advocacy, training, information and financial 
services that help strengthen and increase the efficiency of special district operations. Only by 
working together can special districts fight additional property tax grabs and help shape policies 
that protect local  control.
Learn more about Special Districts at www.districtsmakeadifference.org