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are widely used throughout California to fund a range of public realm improvements and services related to street trees, streetscape improvements, street and traffic lights, and recreational facilities, among others. As with parcel taxes, LLADs typically fund more than just street tree planting, establishment care, and maintenance. While a LLAD could be designed for street trees alone, the process may attract other agencies in need of additional revenue and interested in expanding the scope to services, such as park and recreation maintenance. One caution would be to avoid setting the assessment so high as to generate voter backlash. Local municipalities have often convened focus groups to determine the appropriate assessment level. General Obligation Bonds* Local governments commonly use General Obligation (GO) bonds to fund construction and improvement of projects involving real property (e.g., buildings, infrastructure, and parks). GO bonds typically carry low interest rates, making them attractive for capital projects, which may include tree planting. However, funding is available for discrete projects, often over a limited time rather than an extended period. In addition, ongoing maintenance is ineligible for GO bond funding pursuant to federal tax law. California cities pay debt service from GO bonds through ad valorem property taxes, where assessments are based on property value. As a result, the issuance of GO bonds requires two-thirds voter approval (State Treasurer 2008). Maintenance Assessment Districts* The Landscape and Lighting Act of 1972 authorizes Maintenance Assessment Districts (MADs), which are closely related to LLADs. The key difference is that charter cities, can create MADs for the provision of services not specifically authorized under state law, thereby broadening their use (Griffin, pers. comm., 2012). MADs may be used to finance street tree care, but as with a LLAD, a MAD intended for street trees alone could also attract the attention of other agencies interested in funding the provision of additional non-related services. Community Benefit Districts* Community Benefit Districts (CBDs) are used to finance neighborhood revitalization, commonly in commercial areas. Special benefits typically include public safety, economic development, beautification, and streetscape improvements. Formation of a CBD requires property owners to petition the appropriate local agency and demonstrate an interest in paying for additional services. A non-profit Board of Directors typically comprised of property owners, businesses, and government representatives administers a CBD. While CBDs may include street tree planting and maintenance, this is rarely the focus. Annexation of Existing Neighborhoods to Community Facilities Districts Currently State law requires a 2/3 majority support on the ballots returned to form a new maintenance district or to annex property into an existing maintenance district under Mello-Roos law. This approach creates a new special tax to be levied, with revenue collected being limited to the specific neighborhood and for the specific services noted at time of formation or annexation. Funds would be protected specifically for the street trees or park trees within the boundary of the CFD annexation. Enhanced Infrastructure Financing Districts (EIFD) A certain geographic boundary of the City would be established as an EIFD, where a portion of the tax increment could be designated for urban forest maintenance along with other services benefitting the district. Recognizing the argument that healthy, well maintained urban forests of streetscapes, parks and greenways increase property values, allocating a portion of tax increment could be one consideration as a funding strategy.