I am looking into the possible tax resources that could be used for beach nourishment, specifically seawalls, groins, artificial reefs, etc. I have come across Mello Roos and special geological districts. If anyone has any input please send it my way,

1. Mello Roos (see http://www.mello-roos.com/pdf/mrpdf.pdf, http://en.wikipedia.org/wiki/Mello-Roos) which is a special assessment used to build schools and other facilities. Its not clear that this could be used for beach nourishment, though it is designed for "infrastructure" which beach nourishment is, I think.

2. Also there are special geological hazard abatement districts (see http://www.californiataxdata.com/pdf/GeoHazard.pdf). My understanding (see http://ghad.org/dailyjournal.html for example) is that they could be used more for seawalls (which we beach people generally don't like) rather than nourishment, though I don't believe the law precludes such uses.