Revenue and Taxation Code
Part 36 of 36 · provisions 7,001–7,200
This section says the act is known as the Revenue and Taxation Code.
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Starting in the 1995–96 fiscal year, county-assessed property rights or interests must be placed in a separate countywide tax rate area, and the tax rate is calculated using the rates from Section 100. This section suspends a specified California constitutional subparagraph for the 2009–10 fiscal year. This section requires the county auditor to reduce certain 2009–10 property tax apportionments, transfer the reduction amounts to a county fund, and report the calculations. It also lets the Director of Finance grant limited hardship relief, requires later state reimbursement, and allows mandamus if reimbursement is not made on time. This section sets how certain railroad property tax value and revenues must be allocated among tax rate areas, counties, school entities, and related jurisdictions. Supplemental property tax revenues for 1985–86 and later years must be apportioned using the current year’s property tax apportionment factors.
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Showing 200 of 7,200
- 9001. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 5. Collection of Tax [8951 - 9036] ( Chapter 5 added by Stats. 1941, Ch. 38. ) ## ARTICLE 3.5. Warrant for Collection of Tax [9001 - 9003] ( Article 3.5 added by Stats. 1955, Ch. 1782. )
The board or its authorized representative may issue a warrant to collect unpaid amounts and enforce liens, within stated time limits.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 5. Collection of Tax [8951 - 9036] ( Chapter 5 added by Stats. 1941, Ch. 38. ) ## ARTICLE 3.5. Warrant for Collection of Tax [9001 - 9003] ( Article 3.5 added by Stats. 1955, Ch. 1782. ) ## 9001. At any time within three years after any person is delinquent in the payment of any amount herein required to be paid or within 10 years after the last recording or filing of a notice of state tax lien under Section 7171 of the Government Code, the board or its authorized representative may issue a warrant for the enforcement of any liens and for the collection of any amount required to be paid to the state under this part. The warrant shall be directed to any sheriff or marshal and shall have the same effect as a writ of execution. The warrant shall be levied and sale made pursuant to it in the same manner and with the same effect as a levy of and a sale pursuant to a writ of execution. (Amended by Stats. 1996, Ch. 872, Sec. 145. Effective January 1, 1997.) - 9002. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 5. Collection of Tax [8951 - 9036] ( Chapter 5 added by Stats. 1941, Ch. 38. ) ## ARTICLE 3.5. Warrant for Collection of Tax [9001 - 9003] ( Article 3.5 added by Stats. 1955, Ch. 1782. )
The board may pay or advance certain fees, commissions, and expenses to the sheriff or marshal, and the board—not the court—must approve newspaper publication fees.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 5. Collection of Tax [8951 - 9036] ( Chapter 5 added by Stats. 1941, Ch. 38. ) ## ARTICLE 3.5. Warrant for Collection of Tax [9001 - 9003] ( Article 3.5 added by Stats. 1955, Ch. 1782. ) ## 9002. The board may pay or advance to the sheriff or marshal, the same fees, commissions, and expenses for his or her services as are provided by law for similar services pursuant to a writ of execution. The board, and not the court, shall approve the fees for publication in a newspaper. (Amended by Stats. 1996, Ch. 872, Sec. 146. Effective January 1, 1997.) - 9003. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 5. Collection of Tax [8951 - 9036] ( Chapter 5 added by Stats. 1941, Ch. 38. ) ## ARTICLE 3.5. Warrant for Collection of Tax [9001 - 9003] ( Article 3.5 added by Stats. 1955, Ch. 1782. )
A person required to pay an amount under this part must pay the fees, commissions, and expenses, and they may be collected under the warrant or another collection method in this part.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 5. Collection of Tax [8951 - 9036] ( Chapter 5 added by Stats. 1941, Ch. 38. ) ## ARTICLE 3.5. Warrant for Collection of Tax [9001 - 9003] ( Article 3.5 added by Stats. 1955, Ch. 1782. ) ## 9003. The fees, commissions, and expenses are the obligation of the person required to pay any amount under this part and may be collected from him by virtue of the warrant or in any other manner provided in this part for the collection of the tax. (Added by Stats. 1955, Ch. 1782.) - 9011. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 5. Collection of Tax [8951 - 9036] ( Chapter 5 added by Stats. 1941, Ch. 38. ) ## ARTICLE 4. Seizure and Sale [9011 - 9014] ( Article 4 added by Stats. 1941, Ch. 38. )
If a user is delinquent on obligations under this part, the board or its authorized representative may collect the amount due by seizing and selling property subject to the tax lien.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 5. Collection of Tax [8951 - 9036] ( Chapter 5 added by Stats. 1941, Ch. 38. ) ## ARTICLE 4. Seizure and Sale [9011 - 9014] ( Article 4 added by Stats. 1941, Ch. 38. ) ## 9011. Whenever any user is delinquent in the payment of the obligations imposed under this part, the board or its authorized representative may collect the amount due in the following manner: The board may seize any property, real or personal, subject to the lien of the tax and thereafter sell the property, or a sufficient part of it, at public auction to pay the tax due together with any interest and penalties imposed for the delinquency and any cost incurred on account of the seizure and sale. (Amended by Stats. 1957, Ch. 2129.) - 9012. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 5. Collection of Tax [8951 - 9036] ( Chapter 5 added by Stats. 1941, Ch. 38. ) ## ARTICLE 4. Seizure and Sale [9011 - 9014] ( Article 4 added by Stats. 1941, Ch. 38. )
Before a seized property is sold, written notice of the sale, time, and place must be given at least 20 days in advance to the delinquent user and recorded interest holders.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 5. Collection of Tax [8951 - 9036] ( Chapter 5 added by Stats. 1941, Ch. 38. ) ## ARTICLE 4. Seizure and Sale [9011 - 9014] ( Article 4 added by Stats. 1941, Ch. 38. ) ## 9012. Notice of the sale and the time and place thereof shall be given in writing to the delinquent user and to all persons who have an interest of record in the property seized at least 20 days before the date set for the sale. The notice shall be personally served or enclosed in an envelope addressed to the user or other person at his or her last known residence or place of business in this state. If not personally served, the notice shall be deposited in the United States mail, postage prepaid. The notice shall be published pursuant to Section 6063 of the Government Code, in a newspaper of general circulation published in the city in which the property or a part thereof is situated if any part thereof is situated in a city or, if not, in a newspaper of general circulation published in the county in which the property or a part thereof is located. Notice shall also be posted in both of the following manners: (a) One public place in the city in which the interest in property is to be sold if it is to be sold in a city or, if not to be sold in a city, one public place in the county in which the interest in the property is to be sold. (b) One conspicuous place on the property. The notice shall contain a description of the property to be sold, a statement of the amount due, including tax, penalties, interest, and costs, the name of the user, and the further statement that unless the amount is paid on or before the time fixed in the notice of sale, the property, or so much of it as may be necessary, will be sold in accordance with law and the notice. (Amended by Stats. 1990, Ch. 1528, Sec. 10.) - 9012.5. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 5. Collection of Tax [8951 - 9036] ( Chapter 5 added by Stats. 1941, Ch. 38. ) ## ARTICLE 4. Seizure and Sale [9011 - 9014] ( Article 4 added by Stats. 1941, Ch. 38. )
The board may seize a motor vehicle subject to the tax lien and sell it at private sale to pay the tax, interest, penalties, and related seizure-and-sale costs.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 5. Collection of Tax [8951 - 9036] ( Chapter 5 added by Stats. 1941, Ch. 38. ) ## ARTICLE 4. Seizure and Sale [9011 - 9014] ( Article 4 added by Stats. 1941, Ch. 38. ) ## 9012.5. The board may seize any motor vehicle subject to the lien of the tax and thereafter sell the vehicle at private sale to pay the tax due, together with any interest and penalties imposed for the delinquency and any cost incurred on account of the seizure and sale. (Added by Stats. 1957, Ch. 2129.) - 9012.6. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 5. Collection of Tax [8951 - 9036] ( Chapter 5 added by Stats. 1941, Ch. 38. ) ## ARTICLE 4. Seizure and Sale [9011 - 9014] ( Article 4 added by Stats. 1941, Ch. 38. )
Written notice of the vehicle sale must be given at least 10 days before the sale, and the notice must warn that the vehicle will be sold at private sale unless the tax, interest, penalties, and costs are paid within 10 days.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 5. Collection of Tax [8951 - 9036] ( Chapter 5 added by Stats. 1941, Ch. 38. ) ## ARTICLE 4. Seizure and Sale [9011 - 9014] ( Article 4 added by Stats. 1941, Ch. 38. ) ## 9012.6. Notice of the sale shall be given in writing to the delinquent user and to all persons appearing of record to have an interest in the motor vehicle at least 10 days before the date set for the sale of the vehicle. The notice shall be enclosed in an envelope addressed to the user at his last known residence or place of business and, in the case of any person appearing of record to have an interest in the motor vehicle, addressed to the person at his last known residence or place of business. It shall be deposited in the United States mail, postage prepaid. The notice shall contain a description of the motor vehicle to be sold, a statement of the amount due, interest, penalties and costs, the name of the user, and the further statement that unless the tax due, interest, penalties and costs are paid within 10 days the motor vehicle will be sold at private sale. (Added by Stats. 1957, Ch. 2129.) - 9013. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 5. Collection of Tax [8951 - 9036] ( Chapter 5 added by Stats. 1941, Ch. 38. ) ## ARTICLE 4. Seizure and Sale [9011 - 9014] ( Article 4 added by Stats. 1941, Ch. 38. )
At a sale, the board or its authorized agent must sell the property according to the law and the notice, and must give the purchaser the appropriate bill of sale or deed.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 5. Collection of Tax [8951 - 9036] ( Chapter 5 added by Stats. 1941, Ch. 38. ) ## ARTICLE 4. Seizure and Sale [9011 - 9014] ( Article 4 added by Stats. 1941, Ch. 38. ) ## 9013. At any sale the board or its authorized agent shall sell the property in accordance with the law and the notice and shall deliver to the purchaser a bill of sale for the personal property and a deed for any real property sold. The bill of sale or deed vests title in the purchaser. The unsold portion of any property seized may be left at the place of sale at the risk of the user. (Amended by Stats. 1957, Ch. 2129.) - 9014. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 5. Collection of Tax [8951 - 9036] ( Chapter 5 added by Stats. 1941, Ch. 38. ) ## ARTICLE 4. Seizure and Sale [9011 - 9014] ( Article 4 added by Stats. 1941, Ch. 38. )
If a sale produces excess money, the board must return it to the user unless a lien or interest notice was filed before the sale, in which case payment is withheld until a court decides the parties’ rights; if the user’s receipt is unavailable, the board must deposit the excess with the Controller.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 5. Collection of Tax [8951 - 9036] ( Chapter 5 added by Stats. 1941, Ch. 38. ) ## ARTICLE 4. Seizure and Sale [9011 - 9014] ( Article 4 added by Stats. 1941, Ch. 38. ) ## 9014. If upon any sale the moneys received exceed the amount due to the state from the user, the board shall return the excess to the user and obtain his or her receipt. If any person having an interest in or lien upon the property files with the board prior to the sale notice of his or her interest or lien, the board shall withhold payment of any excess pending a determination of the rights of the respective parties thereto by a court of competent jurisdiction. If for any reason the receipt of the user is not available, the board shall deposit the excess moneys with the Controller, as trustee for the user, subject to the order of the user, his or her heirs, successors, or assigns. (Amended by Stats. 1996, Ch. 860, Sec. 16. Effective January 1, 1997.) - 9021. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 5. Collection of Tax [8951 - 9036] ( Chapter 5 added by Stats. 1941, Ch. 38. ) ## ARTICLE 4.5. Successor Withholding and Liability [9021 - 9024] ( Article 4.5 added by Stats. 1986, Ch. 1361, Sec. 21. )
If a liable vendor sells a business or stock of goods, the successor or assigns must hold back part of the purchase price until the former owner shows proof the tax amount was paid or that nothing is due.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 5. Collection of Tax [8951 - 9036] ( Chapter 5 added by Stats. 1941, Ch. 38. ) ## ARTICLE 4.5. Successor Withholding and Liability [9021 - 9024] ( Article 4.5 added by Stats. 1986, Ch. 1361, Sec. 21. ) ## 9021. If any vendor liable for any amount under this part sells out his or her business or stock of goods or quits the business, his or her successor or assigns shall withhold from the purchase price an amount sufficient to cover that amount until the former owner produces a receipt from the board showing that it has been paid or a certificate stating that no amount is due. (Amended by Stats. 1994, Ch. 912, Sec. 13. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.) - 9022. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 5. Collection of Tax [8951 - 9036] ( Chapter 5 added by Stats. 1941, Ch. 38. ) ## ARTICLE 4.5. Successor Withholding and Liability [9021 - 9024] ( Article 4.5 added by Stats. 1986, Ch. 1361, Sec. 21. )
If a business purchaser fails to withhold the purchase price as required, the purchaser becomes personally liable for the withheld amount. The board must issue the certificate or mail notice within 60 days after the latest listed date, and if the board fails to mail the notice, the purchaser is released from further withholding obligations.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 5. Collection of Tax [8951 - 9036] ( Chapter 5 added by Stats. 1941, Ch. 38. ) ## ARTICLE 4.5. Successor Withholding and Liability [9021 - 9024] ( Article 4.5 added by Stats. 1986, Ch. 1361, Sec. 21. ) ## 9022. (a) If the purchaser of a business or stock of goods fails to withhold the purchase price as required, he or she becomes personally liable for the payment of the amount required to be withheld by him or her to the extent of the purchase price valued in money. (b) (1) Within 60 days after the latest of the dates specified in paragraph (2), the board shall either issue the certificate or mail notice to the purchaser at his or her address as it appears on the records of the board of the amount that must be paid as a condition of issuing the certificate. (2) For purposes of paragraph (1), the latest of the following dates shall apply: (A) The date the board receives a written request from the purchaser for a certificate. (B) The date of the sale of the business or stock of goods. (C) The date the former owner’s records are made available for audit. (c) Failure of the board to mail the notice referred to in subdivision (b) shall release the purchaser from any further obligation to withhold from the purchase price under this article. The last date upon which the obligation of the successor may be enforced shall be not later than three years after the date the board is notified of the purchase of the business or stock of goods. (Amended by Stats. 1991, Ch. 236, Sec. 13. Effective July 29, 1991.) - 9023. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 5. Collection of Tax [8951 - 9036] ( Chapter 5 added by Stats. 1941, Ch. 38. ) ## ARTICLE 4.5. Successor Withholding and Liability [9021 - 9024] ( Article 4.5 added by Stats. 1986, Ch. 1361, Sec. 21. )
A certificate may be issued after all amounts due under this part are paid, or after payment is secured to the board’s satisfaction.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 5. Collection of Tax [8951 - 9036] ( Chapter 5 added by Stats. 1941, Ch. 38. ) ## ARTICLE 4.5. Successor Withholding and Liability [9021 - 9024] ( Article 4.5 added by Stats. 1986, Ch. 1361, Sec. 21. ) ## 9023. The certificate may be issued after the payment of all amounts due under this part, according to the records of the board as of the date of the certificate, or after the payment of the amounts is secured to the satisfaction of the board. (Added by Stats. 1986, Ch. 1361, Sec. 21.) - 9024. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 5. Collection of Tax [8951 - 9036] ( Chapter 5 added by Stats. 1941, Ch. 38. ) ## ARTICLE 4.5. Successor Withholding and Liability [9021 - 9024] ( Article 4.5 added by Stats. 1986, Ch. 1361, Sec. 21. )
A successor’s liability is enforced by serving a notice of successor liability, and the notice must be served within three years after the board is notified of the business or stock purchase.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 5. Collection of Tax [8951 - 9036] ( Chapter 5 added by Stats. 1941, Ch. 38. ) ## ARTICLE 4.5. Successor Withholding and Liability [9021 - 9024] ( Article 4.5 added by Stats. 1986, Ch. 1361, Sec. 21. ) ## 9024. The obligation of the successor shall be enforced by serving a notice of successor liability on the person. The notice shall be served in the manner prescribed for service of a notice of a deficiency determination, not later than three years after the date the board is notified of the purchase of the business or stock of goods. The successor may petition for reconsideration in the manner provided in Article 5 (commencing with Section 8851) of Chapter 4. The notice shall become final and the amount due and payable in the manner provided in that article except that no additional penalty shall apply if not paid when due and payable. This chapter, with respect to the collection of any amount required to be paid under this part, shall apply when the notice becomes final. (Amended by Stats. 1990, Ch. 74, Sec. 2.) - 9031. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 5. Collection of Tax [8951 - 9036] ( Chapter 5 added by Stats. 1941, Ch. 38. ) ## ARTICLE 5. Miscellaneous Provisions [9031 - 9036] ( Article 5 added by Stats. 1941, Ch. 38. )
The State’s remedies under this chapter are cumulative, and the board’s actions do not count as choosing one remedy over another.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 5. Collection of Tax [8951 - 9036] ( Chapter 5 added by Stats. 1941, Ch. 38. ) ## ARTICLE 5. Miscellaneous Provisions [9031 - 9036] ( Article 5 added by Stats. 1941, Ch. 38. ) ## 9031. The remedies of the State provided for in this chapter are cumulative, and no action taken by the board constitutes an election by the State to pursue any remedy to the exclusion of any other remedy for which provision is made in this part. (Added by Stats. 1941, Ch. 38.) - 9032. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 5. Collection of Tax [8951 - 9036] ( Chapter 5 added by Stats. 1941, Ch. 38. ) ## ARTICLE 5. Miscellaneous Provisions [9031 - 9036] ( Article 5 added by Stats. 1941, Ch. 38. )
The board is not subject to Corporations Code Section 16307(c) and (d) unless the applicant, when applying for or receiving a permit, license, or registration number, gives the board a written partnership agreement stating that all business assets will be held in the partnership’s name.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 5. Collection of Tax [8951 - 9036] ( Chapter 5 added by Stats. 1941, Ch. 38. ) ## ARTICLE 5. Miscellaneous Provisions [9031 - 9036] ( Article 5 added by Stats. 1941, Ch. 38. ) ## 9032. The board shall not be subject to subdivisions (c) and (d) of Section 16307 of the Corporations Code unless, at the time of application for or issuance of a permit, license, or registration number under this part, the applicant furnishes to the board a written partnership agreement that provides that all business assets shall be held in the name of the partnership. (Added by Stats. 1996, Ch. 1003, Sec. 5. Effective January 1, 1997.) - 9033. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 5. Collection of Tax [8951 - 9036] ( Chapter 5 added by Stats. 1941, Ch. 38. ) ## ARTICLE 5. Miscellaneous Provisions [9031 - 9036] ( Article 5 added by Stats. 1941, Ch. 38. )
The board may make installment payment agreements for taxes, interest, and penalties, and may terminate them if the person does not comply.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 5. Collection of Tax [8951 - 9036] ( Chapter 5 added by Stats. 1941, Ch. 38. ) ## ARTICLE 5. Miscellaneous Provisions [9031 - 9036] ( Article 5 added by Stats. 1941, Ch. 38. ) ## 9033. (a) The board may, in its discretion, enter into a written installment payment agreement with a person for the payment of any taxes due, together with interest thereon and any applicable penalties, in installments over an agreed period. With mutual consent, the board and the taxpayer may alter or modify the agreement. (b) Upon failure of a person to fully comply with the terms of an installment payment agreement with the board, the board may terminate the agreement by mailing a notice of termination to the person. The notice shall include an explanation of the basis for the termination and inform the person of his or her right to request an administrative review of the termination. Fifteen days after the mailing of the notice, the installment payment agreement shall be void, and the total amount of the tax, interest, and penalties due shall be immediately payable. (c) The board shall establish procedures for an administrative review for persons requesting that review whose installment payment agreements are terminated under subdivision (b). The collection of taxes, interest, and penalties that are the subject of the terminated installment payment agreement may not be stayed during this administrative review process. (d) Subdivision (b) shall not apply to any case where the board finds collection of the tax to be in jeopardy. (e) Except in the case of fraud, if an installment payment agreement is entered into within 45 days from the date on which the board’s notice of determination or redetermination becomes final, and the person complies with the terms of the installment payment agreement, the board shall relieve the penalty imposed pursuant to Section 8854. (Amended by Stats. 2000, Ch. 1052, Sec. 15. Effective January 1, 2001.) - 9033.5. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 5. Collection of Tax [8951 - 9036] ( Chapter 5 added by Stats. 1941, Ch. 38. ) ## ARTICLE 5. Miscellaneous Provisions [9031 - 9036] ( Article 5 added by Stats. 1941, Ch. 38. )
The board must give certain taxpayers an annual statement about their installment payment agreement balance details.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 5. Collection of Tax [8951 - 9036] ( Chapter 5 added by Stats. 1941, Ch. 38. ) ## ARTICLE 5. Miscellaneous Provisions [9031 - 9036] ( Article 5 added by Stats. 1941, Ch. 38. ) ## 9033.5. The board, beginning no later than January 1, 2001, shall provide each taxpayer who has an installment payment agreement in effect under Section 9033 an annual statement setting forth the initial balance at the beginning of the year, the payments made during the year, and the remaining balance as of the end of the year. (Added by Stats. 2000, Ch. 1052, Sec. 16. Effective January 1, 2001.) - 9035. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 5. Collection of Tax [8951 - 9036] ( Chapter 5 added by Stats. 1941, Ch. 38. ) ## ARTICLE 5. Miscellaneous Provisions [9031 - 9036] ( Article 5 added by Stats. 1941, Ch. 38. )
If a person does not pay tax-related amounts due, the tax agency may impose a collection cost recovery fee, and a person may be excused from that fee only if the agency finds reasonable cause and other listed conditions; a person seeking relief must file a sworn statement.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 5. Collection of Tax [8951 - 9036] ( Chapter 5 added by Stats. 1941, Ch. 38. ) ## ARTICLE 5. Miscellaneous Provisions [9031 - 9036] ( Article 5 added by Stats. 1941, Ch. 38. ) ## 9035. (a) A collection cost recovery fee shall be imposed on any person that fails to pay an amount of tax, interest, penalty, or other amount due and payable under this part. The collection cost recovery fee shall be in an amount less than or equal to the California Department of Tax and Fee Administration’s costs for collection, as reasonably determined by the California Department of Tax and Fee Administration. The collection cost recovery fee shall be imposed only if the California Department of Tax and Fee Administration has mailed its demand notice, to that person for payment, that advises that continued failure to pay the amount due may result in collection action, including the imposition of a collection cost recovery fee. (b) Interest shall not accrue with respect to the collection cost recovery fee provided by this section. (c) The collection cost recovery fee imposed pursuant to this section shall be collected in the same manner as the collection of any other tax imposed by this part. (d) (1) If the California Department of Tax and Fee Administration finds that a person’s failure to pay any amount under this part is due to reasonable cause and circumstances beyond the person’s control, and occurred notwithstanding the exercise of ordinary care and the absence of willful neglect, the person shall be relieved of the collection cost recovery fee provided by this section. (2) Any person seeking to be relieved of the collection cost recovery fee shall file with the California Department of Tax and Fee Administration a statement under penalty of perjury setting forth the facts upon which the person bases the claim for relief. (e) Subdivision (a) shall be operative with respect to a demand notice for payment which is mailed on or after January 1, 2011. (f) Collection cost recovery fee revenues shall be deposited in the same manner as revenues derived from any other tax imposed by this part. (Amended by Stats. 2021, Ch. 432, Sec. 18. (SB 824) Effective January 1, 2022.) - 9036. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 5. Collection of Tax [8951 - 9036] ( Chapter 5 added by Stats. 1941, Ch. 38. ) ## ARTICLE 5. Miscellaneous Provisions [9031 - 9036] ( Article 5 added by Stats. 1941, Ch. 38. )
The California Department of Tax and Fee Administration may use electronic transmission or other electronic technology to serve certain earnings withholding orders, related notices, and employer returns.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 5. Collection of Tax [8951 - 9036] ( Chapter 5 added by Stats. 1941, Ch. 38. ) ## ARTICLE 5. Miscellaneous Provisions [9031 - 9036] ( Article 5 added by Stats. 1941, Ch. 38. ) ## 9036. (a) Notwithstanding Sections 706.071, 706.073, 706.080, 706.101, and 706.105 of the Code of Civil Procedure, the California Department of Tax and Fee Administration may serve earnings withholding orders for taxes and any other notice or document required to be served or provided in connection with an earnings withholding order for taxes according to Article 4 (commencing with Section 706.070) of Chapter 5 of Division 2 of Title 9 of Part 2 of the Code of Civil Procedure to government and private employers by electronic transmission or other electronic technology. (b) Upon consent of the employer, the California Department of Tax and Fee Administration may provide service by electronic transmission or other electronic technology under this section. (c) Notwithstanding Sections 706.071, 706.073, 706.080, 706.101, 706.125, and 706.126 of the Code of Civil Procedure, the California Department of Tax and Fee Administration may receive the employer’s return, as described in Section 706.126 of the Code of Civil Procedure, by electronic transmission or other electronic technology. (d) This section shall apply in the same manner and with the same force and effect and to the full extent as if this section had been incorporated in full into Article 4 (commencing with Section 706.070) of Chapter 5 of Division 2 of Title 9 of Part 2 of the Code of Civil Procedure. (e) This section shall apply to notices served or provided on or after the effective date of the act adding this section. (Added by Stats. 2023, Ch. 511, Sec. 4. (SB 889) Effective January 1, 2024.) - 9151. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 6. Overpayments and Refunds [9151 - 9196] ( Chapter 6 added by Stats. 1941, Ch. 38. ) ## ARTICLE 1. Claim for Refund [9151 - 9156] ( Article 1 added by Stats. 1941, Ch. 38. )
If the department finds an overpayment under this part, it must record and certify it, credit it against amounts due, and refund or allow deduction of any balance. Large determinations over $50,000 must be public for at least 10 days.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 6. Overpayments and Refunds [9151 - 9196] ( Chapter 6 added by Stats. 1941, Ch. 38. ) ## ARTICLE 1. Claim for Refund [9151 - 9156] ( Article 1 added by Stats. 1941, Ch. 38. ) ## 9151. If the department determines that any amount not required to be paid under this part has been paid by any person, the department shall set forth that fact in its records and certify the amount paid in excess of the amount legally due and the person by whom the excess was paid to the department or from whom it was collected. The excess amount paid or collected shall be credited on any amounts then due and payable from the person from whom the excess amount was collected or by whom it was paid under this part, and the balance shall either be refunded to the person, or the person’s successors, administrators, executors, or assigns, or, if authorized by the department, deducted by the person from any amounts to become due from that person under this part. Any overpayment of the tax by a user to a vendor who is required to collect the tax and who gives the user a receipt therefor pursuant to Section 8732 shall be credited or refunded by the state to the user. For any amount exceeding fifty thousand dollars ($50,000), the department’s determination under this section shall be available as a public record for at least 10 days after the effective date of the determination. (Amended by Stats. 2022, Ch. 474, Sec. 22. (SB 1496) Effective January 1, 2023.) - 9151.5. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 6. Overpayments and Refunds [9151 - 9196] ( Chapter 6 added by Stats. 1941, Ch. 38. ) ## ARTICLE 1. Claim for Refund [9151 - 9156] ( Article 1 added by Stats. 1941, Ch. 38. )
If a taxpayer overcharged a customer for fuel-tax reimbursement on a non-taxable or excessive amount, the taxpayer must return the overpayment when notified; if not, the taxpayer must remit it to the state.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 6. Overpayments and Refunds [9151 - 9196] ( Chapter 6 added by Stats. 1941, Ch. 38. ) ## ARTICLE 1. Claim for Refund [9151 - 9156] ( Article 1 added by Stats. 1941, Ch. 38. ) ## 9151.5. When an amount represented by a person who is a taxpayer under this part to a customer as constituting reimbursement for taxes due under this part is computed upon an amount that is not taxable or is in excess of the taxable amount and is actually paid by the customer to the person, the amount so paid shall be returned by the person to the customer upon notification by the Board of Equalization or by the customer that the excess has been ascertained. If the person fails or refuses to do so, the amount so paid, if knowingly or mistakenly computed by the person upon an amount that is not taxable or is in excess of the taxable amount, shall be remitted by that person to this state. Those amounts remitted to the state shall be credited by the board on any amounts due and payable under this part on the same transaction from the person by whom it was paid to this state and the balance, if any, shall constitute an obligation due from the person to this state. (Added by Stats. 1996, Ch. 1087, Sec. 35. Effective January 1, 1997.) - 9152. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 6. Overpayments and Refunds [9151 - 9196] ( Chapter 6 added by Stats. 1941, Ch. 38. ) ## ARTICLE 1. Claim for Refund [9151 - 9156] ( Article 1 added by Stats. 1941, Ch. 38. )
Refunds and credits for use fuel tax overpayments must be claimed within the stated time limits, or the board cannot approve them.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 6. Overpayments and Refunds [9151 - 9196] ( Chapter 6 added by Stats. 1941, Ch. 38. ) ## ARTICLE 1. Claim for Refund [9151 - 9156] ( Article 1 added by Stats. 1941, Ch. 38. ) ## 9152. (a) Except as provided in subdivision (b), no refund shall be approved by the board after three years from the last day of the month following the reporting period for which the overpayment was made, or, with respect to determinations made under Article 2 (commencing with Section 8776), Article 3 (commencing with Section 8801), or Article 4 (commencing with Section 8826) of Chapter 4, after six months from the date the determinations became final, or after six months from the date of overpayment, whichever period expires later, unless a claim therefor is filed with the board within that period. No credit shall be approved by the board after the expiration of that period unless a claim for credit is filed with the board within that period or unless the claim relates to a period for which a waiver has been given pursuant to Section 8783. (b) A refund may be approved by the board for any period for which a waiver is given under Section 8783 if a claim therefor is filed with the board before the expiration of the period agreed upon. (Amended by Stats. 1995, Ch. 555, Sec. 30. Effective January 1, 1996.) - 9152.1. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 6. Overpayments and Refunds [9151 - 9196] ( Chapter 6 added by Stats. 1941, Ch. 38. ) ## ARTICLE 1. Claim for Refund [9151 - 9156] ( Article 1 added by Stats. 1941, Ch. 38. )
The Section 9152 limitation period is suspended while a person is financially disabled.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 6. Overpayments and Refunds [9151 - 9196] ( Chapter 6 added by Stats. 1941, Ch. 38. ) ## ARTICLE 1. Claim for Refund [9151 - 9156] ( Article 1 added by Stats. 1941, Ch. 38. ) ## 9152.1. (a) The limitation period specified in Section 9152 shall be suspended during any period of a person’s life that the person is financially disabled. (b) (1) For purposes of subdivision (a), a person is financially disabled if the person is unable to manage his or her financial affairs by reason of medically determinable physical or mental impairment of the person which can be expected to result in death or which has lasted or can be expected to last for a continuous period of not less than 12 months. A person shall not be considered to have an impairment unless proof of the existence thereof is furnished in the form and manner as the board may require. (2) A person shall not be treated as financially disabled during any period that the person’s spouse or any other person is authorized to act on behalf of the person in financial matters. (c) This section applies to periods of disability commencing before, on, or after the effective date of the act adding this section, but does not apply to any claim for refund that (without regard to this section) is barred by the operation or rule of law, including res judicata, as of the effective date of the act adding this section. (Added by Stats. 2000, Ch. 1052, Sec. 17. Effective January 1, 2001.) - 9152.2. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 6. Overpayments and Refunds [9151 - 9196] ( Chapter 6 added by Stats. 1941, Ch. 38. ) ## ARTICLE 1. Claim for Refund [9151 - 9156] ( Article 1 added by Stats. 1941, Ch. 38. )
A refund of an overpayment collected by the board through levy, liens, or other enforcement methods must be approved if the refund claim is filed within three years of the overpayment.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 6. Overpayments and Refunds [9151 - 9196] ( Chapter 6 added by Stats. 1941, Ch. 38. ) ## ARTICLE 1. Claim for Refund [9151 - 9156] ( Article 1 added by Stats. 1941, Ch. 38. ) ## 9152.2. Notwithstanding Section 9152, a refund of an overpayment of any tax, penalty, or interest collected by the board by means of levy, through the use of liens, or by other enforcement procedures, shall be approved if a claim for a refund is filed within three years of the date of an overpayment. (Added by Stats. 2006, Ch. 364, Sec. 6. Effective January 1, 2007.) - 9152.3. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 6. Overpayments and Refunds [9151 - 9196] ( Chapter 6 added by Stats. 1941, Ch. 38. ) ## ARTICLE 1. Claim for Refund [9151 - 9156] ( Article 1 added by Stats. 1941, Ch. 38. )
A valid refund claim is treated as timely for later payments when the tax determined has not yet been paid in full.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 6. Overpayments and Refunds [9151 - 9196] ( Chapter 6 added by Stats. 1941, Ch. 38. ) ## ARTICLE 1. Claim for Refund [9151 - 9156] ( Article 1 added by Stats. 1941, Ch. 38. ) ## 9152.3. (a) A claim for refund that is otherwise valid under Sections 9152 and 9153 that is made in the case in which the amount of tax determined has not been paid in full shall be deemed to be a timely filed claim for refund with respect to all subsequent payments applied to that determination. (b) For purposes of this section, “amount of tax determined” means an amount of tax, interest, or penalty, with respect to a single determination made under Article 2 (commencing with Section 8776), Article 3 (commencing with Section 8801), or Article 4 (commencing with Section 8826) of Chapter 4. (c) This section shall apply to all claims for refund on or after the effective date of the act adding this section. (Added by Stats. 2016, Ch. 98, Sec. 2. (AB 1856) Effective January 1, 2017.) - 9153. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 6. Overpayments and Refunds [9151 - 9196] ( Chapter 6 added by Stats. 1941, Ch. 38. ) ## ARTICLE 1. Claim for Refund [9151 - 9156] ( Article 1 added by Stats. 1941, Ch. 38. )
A refund claim must be in writing and must state the specific grounds for the claim.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 6. Overpayments and Refunds [9151 - 9196] ( Chapter 6 added by Stats. 1941, Ch. 38. ) ## ARTICLE 1. Claim for Refund [9151 - 9156] ( Article 1 added by Stats. 1941, Ch. 38. ) ## 9153. The claim shall be in writing and shall state the specific grounds upon which it is founded. (Added by Stats. 1941, Ch. 38.) - 9155. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 6. Overpayments and Refunds [9151 - 9196] ( Chapter 6 added by Stats. 1941, Ch. 38. ) ## ARTICLE 1. Claim for Refund [9151 - 9156] ( Article 1 added by Stats. 1941, Ch. 38. )
Interest must be paid on tax overpayments, and any interest previously imposed on the overpaid amount must also be refunded or credited.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 6. Overpayments and Refunds [9151 - 9196] ( Chapter 6 added by Stats. 1941, Ch. 38. ) ## ARTICLE 1. Claim for Refund [9151 - 9156] ( Article 1 added by Stats. 1941, Ch. 38. ) ## 9155. Interest shall be paid upon any overpayment of any amount of tax at the modified adjusted rate per month established pursuant to Section 6591.5 from the first day of the calendar month following the period during which the overpayment was made. In addition, a refund or credit shall be made of any interest imposed upon the person making the overpayment with respect to the amount being refunded or credited. The interest shall be paid as follows: (a) In the case of a refund, to the last day of the calendar month following the date upon which the person making the overpayment, if he or she has not already filed a claim, is notified by the board that a claim may be filed or the date upon which the claim is approved by the board, whichever date is earlier. (b) In the case of a credit, to the same date as that to which interest is computed on the tax or amount against which the credit is applied. (Amended by Stats. 1995, Ch. 555, Sec. 31. Effective January 1, 1996.) - 9156. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 6. Overpayments and Refunds [9151 - 9196] ( Chapter 6 added by Stats. 1941, Ch. 38. ) ## ARTICLE 1. Claim for Refund [9151 - 9156] ( Article 1 added by Stats. 1941, Ch. 38. )
The board must not pay interest on an overpayment if it finds the overpayment was intentional or due to carelessness, and it may require a refund claimant to waive interest if the claimant asks the board to defer action on the claim.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 6. Overpayments and Refunds [9151 - 9196] ( Chapter 6 added by Stats. 1941, Ch. 38. ) ## ARTICLE 1. Claim for Refund [9151 - 9156] ( Article 1 added by Stats. 1941, Ch. 38. ) ## 9156. (a) If the board determines that any overpayment has been made intentionally or by reason of carelessness, it shall not allow any interest thereon. (b) If any person who has filed a claim for refund requests the board to defer action on the claim, the board, as a condition to deferring action, may require the claimant to waive interest for the period during which the person requests the board to defer action on the claim. (Amended by Stats. 1998, Ch. 420, Sec. 3. Effective January 1, 1999.) - 9171. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 6. Overpayments and Refunds [9151 - 9196] ( Chapter 6 added by Stats. 1941, Ch. 38. ) ## ARTICLE 2. Suit for Refund [9171 - 9175] ( Article 2 added by Stats. 1941, Ch. 38. )
A court may not issue injunctions, writs of mandate, or other legal or equitable orders to stop collection of taxes or other amounts under this part, or to stop revocation of permits issued under it.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 6. Overpayments and Refunds [9151 - 9196] ( Chapter 6 added by Stats. 1941, Ch. 38. ) ## ARTICLE 2. Suit for Refund [9171 - 9175] ( Article 2 added by Stats. 1941, Ch. 38. ) ## 9171. No injunction or writ of mandate or other legal or equitable process shall issue in any suit, action, or proceeding in any court against this State or against any officer of the State to prevent or enjoin the collection under this part of any excise tax or other amounts required to be collected or to prevent or enjoin the revocation of any permit issued under this part or any other action whereby it is sought to enforce the payment of any excise tax or other amounts required to be paid. (Amended by Stats. 1941, Ch. 870.) - 9172. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 6. Overpayments and Refunds [9151 - 9196] ( Chapter 6 added by Stats. 1941, Ch. 38. ) ## ARTICLE 2. Suit for Refund [9171 - 9175] ( Article 2 added by Stats. 1941, Ch. 38. )
A court action to recover an amount allegedly wrongly assessed or collected cannot be maintained unless a refund or credit claim has first been duly filed.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 6. Overpayments and Refunds [9151 - 9196] ( Chapter 6 added by Stats. 1941, Ch. 38. ) ## ARTICLE 2. Suit for Refund [9171 - 9175] ( Article 2 added by Stats. 1941, Ch. 38. ) ## 9172. No suit or proceeding shall be maintained in any court for the recovery of any amount alleged to have been erroneously or illegally assessed or collected unless a claim for refund or credit has been duly filed. (Amended by Stats. 1957, Ch. 2129.) - 9173. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 6. Overpayments and Refunds [9151 - 9196] ( Chapter 6 added by Stats. 1941, Ch. 38. ) ## ARTICLE 2. Suit for Refund [9171 - 9175] ( Article 2 added by Stats. 1941, Ch. 38. )
A claimant may sue the board within 90 days after notice of the board’s action on a refund or credit claim.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 6. Overpayments and Refunds [9151 - 9196] ( Chapter 6 added by Stats. 1941, Ch. 38. ) ## ARTICLE 2. Suit for Refund [9171 - 9175] ( Article 2 added by Stats. 1941, Ch. 38. ) ## 9173. Within 90 days after the mailing of the notice of the board’s action upon a claim for refund or credit, the claimant may bring an action against the board on the grounds set forth in the claim in a court of competent jurisdiction in the County of Sacramento for the recovery of the whole or any part of the amount with respect to which the claim has been disallowed. (Amended by Stats. 1957, Ch. 2129.) - 9173.5. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 6. Overpayments and Refunds [9151 - 9196] ( Chapter 6 added by Stats. 1941, Ch. 38. ) ## ARTICLE 2. Suit for Refund [9171 - 9175] ( Article 2 added by Stats. 1941, Ch. 38. )
If the board does not mail notice within six months after a claim is filed, the claimant may treat the claim as disallowed and sue the board to recover all or part of the claimed overpayment.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 6. Overpayments and Refunds [9151 - 9196] ( Chapter 6 added by Stats. 1941, Ch. 38. ) ## ARTICLE 2. Suit for Refund [9171 - 9175] ( Article 2 added by Stats. 1941, Ch. 38. ) ## 9173.5. If the board fails to mail notice of action on a claim within six months after the claim is filed, the claimant may, prior to the mailing of notice by the board, consider the claim disallowed and bring an action against the board on the grounds set forth in the claim for the recovery of the whole or any part of the amount claimed as an overpayment. (Added by Stats. 1957, Ch. 2129.) - 9173.6. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 6. Overpayments and Refunds [9151 - 9196] ( Chapter 6 added by Stats. 1941, Ch. 38. ) ## ARTICLE 2. Suit for Refund [9171 - 9175] ( Article 2 added by Stats. 1941, Ch. 38. )
If a suit or action is not brought within the time set in this article, all demands against the State for alleged overpayments are waived.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 6. Overpayments and Refunds [9151 - 9196] ( Chapter 6 added by Stats. 1941, Ch. 38. ) ## ARTICLE 2. Suit for Refund [9171 - 9175] ( Article 2 added by Stats. 1941, Ch. 38. ) ## 9173.6. Failure to bring suit or action within the time specified in this article constitutes a waiver of all demands against the State on account of any alleged overpayments. (Added by Stats. 1957, Ch. 2129.) - 9174. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 6. Overpayments and Refunds [9151 - 9196] ( Chapter 6 added by Stats. 1941, Ch. 38. ) ## ARTICLE 2. Suit for Refund [9171 - 9175] ( Article 2 added by Stats. 1941, Ch. 38. )
If the plaintiff wins a refund judgment, the judgment is first used to offset amounts the plaintiff owes under specified tax parts, and any remaining balance is refunded. Interest is also allowed on illegally collected amounts at the rate set by Section 6591.5, for the stated payment-to-credit/refund-warrant period.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 6. Overpayments and Refunds [9151 - 9196] ( Chapter 6 added by Stats. 1941, Ch. 38. ) ## ARTICLE 2. Suit for Refund [9171 - 9175] ( Article 2 added by Stats. 1941, Ch. 38. ) ## 9174. If judgment is rendered for the plaintiff, the amount of the judgment shall first be credited on any amounts due from the plaintiff under this part, Part 2 (commencing with Section 7301), and Part 31 (commencing with Section 60001), and the balance of the judgment shall be refunded to the plaintiff. In any judgment, interest shall be allowed at the modified adjusted rate per annum established pursuant to Section 6591.5 upon the amount found to have been illegally collected from the date of payment of the amount to the date of allowance of credit on account of the judgment or to a date preceding the date of the refund warrant by not more than 30 days, the date to be determined by the board. (Amended by Stats. 1995, Ch. 555, Sec. 32. Effective January 1, 1996.) - 9175. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 6. Overpayments and Refunds [9151 - 9196] ( Chapter 6 added by Stats. 1941, Ch. 38. ) ## ARTICLE 2. Suit for Refund [9171 - 9175] ( Article 2 added by Stats. 1941, Ch. 38. )
A judgment cannot be entered for a plaintiff in an action against the board to recover money paid if the action is brought by or in the name of an assignee of the user.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 6. Overpayments and Refunds [9151 - 9196] ( Chapter 6 added by Stats. 1941, Ch. 38. ) ## ARTICLE 2. Suit for Refund [9171 - 9175] ( Article 2 added by Stats. 1941, Ch. 38. ) ## 9175. A judgment shall not be rendered in favor of the plaintiff in any action brought against the board to recover any amount paid when the action is brought by or in the name of an assignee of the user. (Added by Stats. 1941, Ch. 38.) - 9181. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 6. Overpayments and Refunds [9151 - 9196] ( Chapter 6 added by Stats. 1941, Ch. 38. ) ## ARTICLE 2.5. Recovery of Erroneous Refunds [9181 - 9184] ( Article 2.5 added by Stats. 1957, Ch. 2129. )
The board may recover erroneous refunds and credits, and may issue a deficiency determination, with a three-year limit except in cases of fraud.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 6. Overpayments and Refunds [9151 - 9196] ( Chapter 6 added by Stats. 1941, Ch. 38. ) ## ARTICLE 2.5. Recovery of Erroneous Refunds [9181 - 9184] ( Article 2.5 added by Stats. 1957, Ch. 2129. ) ## 9181. (a) The board may recover any refund or part thereof that is erroneously made, and any credit or part thereof that is erroneously allowed, in an action brought in a court of competent jurisdiction in the County of Sacramento in the name of the people of the State of California. (b) As an alternative to subdivision (a), the board may recover any refund or part thereof that is erroneously made, and any credit or part thereof that is erroneously allowed. In recovering any erroneous refund or credit, the board may, in its discretion, issue a deficiency determination in accordance with Article 2 (commencing with Section 8776) or Article 4 (commencing with Section 8826) of Chapter 4. Except in the case of fraud, the deficiency determination shall be made by the board within three years from the date of the Controller’s warrant or date of credit. (Amended by Stats. 1998, Ch. 609, Sec. 19. Effective January 1, 1999.) - 9182. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 6. Overpayments and Refunds [9151 - 9196] ( Chapter 6 added by Stats. 1941, Ch. 38. ) ## ARTICLE 2.5. Recovery of Erroneous Refunds [9181 - 9184] ( Article 2.5 added by Stats. 1957, Ch. 2129. )
In certain actions under Section 9181(a), the court may change the place of trial if the Attorney General consents.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 6. Overpayments and Refunds [9151 - 9196] ( Chapter 6 added by Stats. 1941, Ch. 38. ) ## ARTICLE 2.5. Recovery of Erroneous Refunds [9181 - 9184] ( Article 2.5 added by Stats. 1957, Ch. 2129. ) ## 9182. In any action brought pursuant to subdivision (a) of Section 9181, the court may, with the consent of the Attorney General, order a change in the place of trial. (Amended by Stats. 1998, Ch. 609, Sec. 20. Effective January 1, 1999.) - 9183. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 6. Overpayments and Refunds [9151 - 9196] ( Chapter 6 added by Stats. 1941, Ch. 38. ) ## ARTICLE 2.5. Recovery of Erroneous Refunds [9181 - 9184] ( Article 2.5 added by Stats. 1957, Ch. 2129. )
The Attorney General must prosecute actions brought under subdivision (a) of Section 9181, and related civil procedure rules apply to those proceedings.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 6. Overpayments and Refunds [9151 - 9196] ( Chapter 6 added by Stats. 1941, Ch. 38. ) ## ARTICLE 2.5. Recovery of Erroneous Refunds [9181 - 9184] ( Article 2.5 added by Stats. 1957, Ch. 2129. ) ## 9183. The Attorney General shall prosecute any action brought pursuant to subdivision (a) of Section 9181, and the provisions of the Code of Civil Procedure relating to service of summons, pleadings, proofs, trials and appeals shall apply to the proceedings. (Amended by Stats. 1998, Ch. 609, Sec. 21. Effective January 1, 1999.) - 9184. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 6. Overpayments and Refunds [9151 - 9196] ( Chapter 6 added by Stats. 1941, Ch. 38. ) ## ARTICLE 2.5. Recovery of Erroneous Refunds [9181 - 9184] ( Article 2.5 added by Stats. 1957, Ch. 2129. )
If the department finds the refund was not caused by the taxpayer or related parties, it may not charge interest on the erroneous refund for 30 days after serving a repayment notice.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 6. Overpayments and Refunds [9151 - 9196] ( Chapter 6 added by Stats. 1941, Ch. 38. ) ## ARTICLE 2.5. Recovery of Erroneous Refunds [9181 - 9184] ( Article 2.5 added by Stats. 1957, Ch. 2129. ) ## 9184. (a) Notwithstanding any other provision of this part, if the department finds that neither the person liable for payment of tax nor any party related to that person has in any way caused an erroneous refund for which an action for recovery is provided under Section 9181, no interest shall be imposed on the amount of that erroneous refund until 30 days after the date on which the department serves a notice of determination for repayment of the erroneous refund to the person. The act of filing a claim for refund shall not be considered as causing the erroneous refund. (b) This section shall be operative for any action for recovery under Section 9181 on or after January 1, 2000. (Amended by Stats. 2024, Ch. 499, Sec. 31. (SB 1528) Effective January 1, 2025.) - 9196. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 6. Overpayments and Refunds [9151 - 9196] ( Chapter 6 added by Stats. 1941, Ch. 38. ) ## ARTICLE 3. Cancellations [9196- 9196.] ( Article 3 added by Stats. 1941, Ch. 38. )
If an amount was illegally determined, the department must record that fact, certify the excess amount and affected person, and authorize cancellation of the amount in its records.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 6. Overpayments and Refunds [9151 - 9196] ( Chapter 6 added by Stats. 1941, Ch. 38. ) ## ARTICLE 3. Cancellations [9196- 9196.] ( Article 3 added by Stats. 1941, Ch. 38. ) ## 9196. If any amount has been illegally determined either by the person filing the return or by the department, the department shall set forth that fact in its records, certify the amount determined to be in excess of the amount legally due and the person against whom the determination was made, and authorize the cancellation of the amount upon the records of the department. Any determination by the department pursuant to this section with respect to an amount in excess of fifty thousand dollars ($50,000) shall be available as a public record for at least 10 days after the effective date of that determination. (Amended by Stats. 2022, Ch. 474, Sec. 23. (SB 1496) Effective January 1, 2023.) - 9251. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 7. Administration [9251 - 9278] ( Chapter 7 added by Stats. 1941, Ch. 38. ) ## ARTICLE 1. Administration [9251 - 9259.4] ( Heading of Article 1 added by Stats. 1992, Ch. 438, Sec. 3. )
The board must enforce this part and may make and enforce rules and regulations for its administration.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 7. Administration [9251 - 9278] ( Chapter 7 added by Stats. 1941, Ch. 38. ) ## ARTICLE 1. Administration [9251 - 9259.4] ( Heading of Article 1 added by Stats. 1992, Ch. 438, Sec. 3. ) ## 9251. The board shall enforce the provisions of this part and may prescribe, adopt, and enforce rules and regulations relating to the administration and enforcement of this part. The board may prescribe the extent to which any ruling or regulation shall be applied without retroactive effect. (Added by Stats. 1941, Ch. 38.) - 9252. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 7. Administration [9251 - 9278] ( Chapter 7 added by Stats. 1941, Ch. 38. ) ## ARTICLE 1. Administration [9251 - 9259.4] ( Heading of Article 1 added by Stats. 1992, Ch. 438, Sec. 3. )
The board may hire accountants, auditors, investigators, assistants, and clerks when needed to administer this part efficiently.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 7. Administration [9251 - 9278] ( Chapter 7 added by Stats. 1941, Ch. 38. ) ## ARTICLE 1. Administration [9251 - 9259.4] ( Heading of Article 1 added by Stats. 1992, Ch. 438, Sec. 3. ) ## 9252. The board may employ accountants, auditors, investigators, assistants, and clerks necessary for the efficient administration of this part. (Added by Stats. 1941, Ch. 38.) - 9253. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 7. Administration [9251 - 9278] ( Chapter 7 added by Stats. 1941, Ch. 38. ) ## ARTICLE 1. Administration [9251 - 9259.4] ( Heading of Article 1 added by Stats. 1992, Ch. 438, Sec. 3. )
Fuel users and people who deal in, transport, or store fuel in this state must keep related records, receipts, invoices, and other papers in the form the board requires.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 7. Administration [9251 - 9278] ( Chapter 7 added by Stats. 1941, Ch. 38. ) ## ARTICLE 1. Administration [9251 - 9259.4] ( Heading of Article 1 added by Stats. 1992, Ch. 438, Sec. 3. ) ## 9253. Every user and every person dealing in, transporting, or storing fuel in this State shall keep such records, receipts, invoices, and other pertinent papers with respect thereto in such form as the board may require. (Added by Stats. 1941, Ch. 38.) - 9254. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 7. Administration [9251 - 9278] ( Chapter 7 added by Stats. 1941, Ch. 38. ) ## ARTICLE 1. Administration [9251 - 9259.4] ( Heading of Article 1 added by Stats. 1992, Ch. 438, Sec. 3. )
The board or its authorized representative may inspect records and equipment and investigate fuel disposition to check whether excise taxes are being properly reported and paid.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 7. Administration [9251 - 9278] ( Chapter 7 added by Stats. 1941, Ch. 38. ) ## ARTICLE 1. Administration [9251 - 9259.4] ( Heading of Article 1 added by Stats. 1992, Ch. 438, Sec. 3. ) ## 9254. The board or its authorized representative may examine the books, papers, records, and equipment of any user or person dealing in, transporting, or storing fuel and may investigate the character of the disposition which the user or person makes of the fuel in order to ascertain whether all excise taxes due under this part are being properly reported and paid. (Added by Stats. 1941, Ch. 38.) - 9255. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 7. Administration [9251 - 9278] ( Chapter 7 added by Stats. 1941, Ch. 38. ) ## ARTICLE 1. Administration [9251 - 9259.4] ( Heading of Article 1 added by Stats. 1992, Ch. 438, Sec. 3. )
This section makes it unlawful for the board and certain administrative personnel to disclose protected tax and business information, with limited exceptions, and sets misdemeanor penalties for violations.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 7. Administration [9251 - 9278] ( Chapter 7 added by Stats. 1941, Ch. 38. ) ## ARTICLE 1. Administration [9251 - 9259.4] ( Heading of Article 1 added by Stats. 1992, Ch. 438, Sec. 3. ) ## 9255. It is unlawful for the board or any person having an administrative duty under this part to make known in any manner whatever the business affairs, operations, or information obtained by an investigation of records and equipment of any user visited or examined in the discharge of official duty, or the amount or source of income, profits, losses, expenditures, or any particular thereof set forth or disclosed in any return, or to permit any return or copy thereof or any book containing any abstract or particulars thereof to be seen or examined by any person except to another government, state agency or federal agency as specified in Section 9255.1. Information respecting the tax due from a user may be furnished, however, to any person owning or having an interest in a motor vehicle subject to the lien of the tax. The Governor may, by general or special order, authorize examination by other state officers, by tax officers of another state, by the federal government, if a reciprocal arrangement exists, or by any other person of the records maintained by the board under this part. The information so obtained pursuant to the order of the Governor shall not be made public except to the extent and in the manner that the order may authorize that it be made public. Successors, receivers, trustees, executors, administrators, assignees, and guarantors, if directly interested, may be given information as to the items included in the measure and amounts of any unpaid tax or amounts of tax required to be collected, interest and penalties. Any violation of this section is a misdemeanor and is punishable by a fine not exceeding one thousand dollars ($1,000), by imprisonment not exceeding one year, or by both that fine and imprisonment, in the discretion of the court. (Amended by Stats. 1997, Ch. 620, Sec. 6. Effective January 1, 1998.) - 9255.1. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 7. Administration [9251 - 9278] ( Chapter 7 added by Stats. 1941, Ch. 38. ) ## ARTICLE 1. Administration [9251 - 9259.4] ( Heading of Article 1 added by Stats. 1992, Ch. 438, Sec. 3. )
The board may share certain motor fuel and interstate user information with other government officials and state or federal agencies, but information it furnishes cannot be used for any purpose other than the one for which it was provided.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 7. Administration [9251 - 9278] ( Chapter 7 added by Stats. 1941, Ch. 38. ) ## ARTICLE 1. Administration [9251 - 9259.4] ( Heading of Article 1 added by Stats. 1992, Ch. 438, Sec. 3. ) ## 9255.1. (a) Upon request from the officials to whom is entrusted the enforcement of the motor fuel tax laws of another government, the board may furnish to those officials any information in the possession of the board that is deemed essential to the enforcement of the motor fuel tax laws. Any information so furnished shall not be used for any purpose other than that for which it was furnished. (b) The board may furnish to any state or federal agency investigating violations of or enforcing any state or federal law related to motor fuels any motor fuel information in the possession of the board that is deemed necessary for the enforcement of those laws. (c) The board may furnish any interstate user information obtained by the board under this part to any state or federal agency for use by that agency in the enforcement of interstate user registration or licensing laws, or interstate vehicle registration or licensing laws. (Amended by Stats. 1998, Ch. 609, Sec. 22. Effective January 1, 1999.) - 9255.2. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 7. Administration [9251 - 9278] ( Chapter 7 added by Stats. 1941, Ch. 38. ) ## ARTICLE 1. Administration [9251 - 9259.4] ( Heading of Article 1 added by Stats. 1992, Ch. 438, Sec. 3. )
Tax return preparers must not knowingly or recklessly disclose or use client return information for other purposes, except with consent or under compulsory legal process.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 7. Administration [9251 - 9278] ( Chapter 7 added by Stats. 1941, Ch. 38. ) ## ARTICLE 1. Administration [9251 - 9259.4] ( Heading of Article 1 added by Stats. 1992, Ch. 438, Sec. 3. ) ## 9255.2. (a) Except as otherwise provided by law, any person who is engaged in the business of preparing, or providing services in connection with the preparation of, returns under Chapter 4 (commencing with Section 8751), or any person who for compensation prepares any such return for any other person, and who knowingly or recklessly does either of the following, shall be guilty of a misdemeanor, and, upon conviction thereof, shall be fined not more than one thousand dollars ($1,000) or imprisoned no more than one year, or both, together with the costs of prosecution: (1) Discloses any information furnished to him or her for, or in connection with, the preparation of the return. (2) Uses that information for any purpose other than to prepare, or assist in preparing, the return. (b) Subdivision (a) shall not apply to disclosure of information if that disclosure is made pursuant to the person’s consent or pursuant to a subpoena, court order, or other compulsory legal process. (Added by Stats. 2000, Ch. 1052, Sec. 18. Effective January 1, 2001.) - 9256. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 7. Administration [9251 - 9278] ( Chapter 7 added by Stats. 1941, Ch. 38. ) ## ARTICLE 1. Administration [9251 - 9259.4] ( Heading of Article 1 added by Stats. 1992, Ch. 438, Sec. 3. )
Before registering a motor vehicle, the Department of Motor Vehicles must check whether the vehicle uses fuel subject to this part’s excise tax and, if it does, notify the board.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 7. Administration [9251 - 9278] ( Chapter 7 added by Stats. 1941, Ch. 38. ) ## ARTICLE 1. Administration [9251 - 9259.4] ( Heading of Article 1 added by Stats. 1992, Ch. 438, Sec. 3. ) ## 9256. Before registering any motor vehicle, the Department of Motor Vehicles shall ascertain from the applicant for registration whether or not the motor vehicle sought to be registered is propelled by a fuel the use of which is subject to the excise tax imposed under this part. If the motor vehicle is propelled by the use of such a fuel, the department shall notify the board. (Added by Stats. 1941, Ch. 38.) - 9257. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 7. Administration [9251 - 9278] ( Chapter 7 added by Stats. 1941, Ch. 38. ) ## ARTICLE 1. Administration [9251 - 9259.4] ( Heading of Article 1 added by Stats. 1992, Ch. 438, Sec. 3. )
A notice under this part may be given by mailing or personal service, unless a different method is specifically required. A board certificate saying the notice was given that way is prima facie evidence of proper mailing or personal service.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 7. Administration [9251 - 9278] ( Chapter 7 added by Stats. 1941, Ch. 38. ) ## ARTICLE 1. Administration [9251 - 9259.4] ( Heading of Article 1 added by Stats. 1992, Ch. 438, Sec. 3. ) ## 9257. A certificate by the board or an employee of the board stating that a notice required by this part was given by mailing or personal service shall be prima facie evidence in any administrative or judicial proceeding of the fact and regularity of the mailing or personal service in accordance with any requirement of this part for the giving of a notice. Unless otherwise specifically required, any notice provided by this part to be mailed or served may be given either by mailing or by personal service in the manner provided for giving notice of a deficiency determination. (Added by Stats. 1974, Ch. 610.) - 9258. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 7. Administration [9251 - 9278] ( Chapter 7 added by Stats. 1941, Ch. 38. ) ## ARTICLE 1. Administration [9251 - 9259.4] ( Heading of Article 1 added by Stats. 1992, Ch. 438, Sec. 3. )
Certain people must notify the board within 10 days after installing or transferring a vehicle equipped to run on LPG, CNG, or LNG, if the action occurs on or after January 1, 1976.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 7. Administration [9251 - 9278] ( Chapter 7 added by Stats. 1941, Ch. 38. ) ## ARTICLE 1. Administration [9251 - 9259.4] ( Heading of Article 1 added by Stats. 1992, Ch. 438, Sec. 3. ) ## 9258. On or after January 1, 1976, any person who equips a vehicle with a system using liquefied petroleum gas, compressed natural gas or liquid natural gas to propel the vehicle, or who transfers any vehicle so equipped shall notify the board within 10 days after so equipping or transferring the vehicle. (Added by Stats. 1975, Ch. 807.) - 9259. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 7. Administration [9251 - 9278] ( Chapter 7 added by Stats. 1941, Ch. 38. ) ## ARTICLE 1. Administration [9251 - 9259.4] ( Heading of Article 1 added by Stats. 1992, Ch. 438, Sec. 3. )
The board decides which taxpayer accounts can use the managed audit program, and taxpayers do not have to participate.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 7. Administration [9251 - 9278] ( Chapter 7 added by Stats. 1941, Ch. 38. ) ## ARTICLE 1. Administration [9251 - 9259.4] ( Heading of Article 1 added by Stats. 1992, Ch. 438, Sec. 3. ) ## 9259. (a) The board shall determine which taxpayer’s accounts are eligible for the managed audit program in a manner that is consistent with the efficient use of its auditing resources and the maximum effectiveness of the program. (b) A taxpayer is not required to participate in the managed audit program. (Added by Stats. 2014, Ch. 105, Sec. 6. (AB 2009) Effective January 1, 2015.) - 9259.1. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 7. Administration [9251 - 9278] ( Chapter 7 added by Stats. 1941, Ch. 38. ) ## ARTICLE 1. Administration [9251 - 9259.4] ( Heading of Article 1 added by Stats. 1992, Ch. 438, Sec. 3. )
A taxpayer’s account is eligible for the managed audit program only if the taxpayer meets all listed criteria.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 7. Administration [9251 - 9278] ( Chapter 7 added by Stats. 1941, Ch. 38. ) ## ARTICLE 1. Administration [9251 - 9259.4] ( Heading of Article 1 added by Stats. 1992, Ch. 438, Sec. 3. ) ## 9259.1. A taxpayer’s account is eligible for the managed audit program only if the taxpayer meets all of the following criteria: (a) The taxpayer’s business involves few or no statutory exemptions. (b) The taxpayer’s business involves a single or a small number of clearly defined taxability issues. (c) The taxpayer is taxed pursuant to this part and agrees to participate in the managed audit program. (d) The taxpayer has the resources to comply with the managed audit instructions provided by the board. (Added by Stats. 2014, Ch. 105, Sec. 7. (AB 2009) Effective January 1, 2015.) - 9259.2. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 7. Administration [9251 - 9278] ( Chapter 7 added by Stats. 1941, Ch. 38. ) ## ARTICLE 1. Administration [9251 - 9259.4] ( Heading of Article 1 added by Stats. 1992, Ch. 438, Sec. 3. )
If the board selects a taxpayer for a managed audit, the board must identify the audit details and the taxpayer must review its records and provide the examined materials to the board.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 7. Administration [9251 - 9278] ( Chapter 7 added by Stats. 1941, Ch. 38. ) ## ARTICLE 1. Administration [9251 - 9259.4] ( Heading of Article 1 added by Stats. 1992, Ch. 438, Sec. 3. ) ## 9259.2. (a) If the board selects a taxpayer’s account for a managed audit, all of the following apply: (1) The board shall identify all of the following: (A) The audit period covered by the managed audit. (B) The types of transactions covered by the managed audit. (C) The specific procedures that the taxpayer is to follow in determining any liability. (D) The records to be reviewed by the taxpayer. (E) The manner in which the types of transactions are to be scheduled for review. (F) The time period for completion of the managed audit. (G) The time period for the payment of the liability and interest. (H) Any other criteria that the board may require for completion of the managed audit. (2) The taxpayer shall: (A) Examine its books, papers, records, and equipment to determine if it has any unreported tax liability for the audit period. (B) Make available to the board for verification all computations and books, papers, records, and equipment examined pursuant to subparagraph (A). (b) The information provided by the taxpayer pursuant to paragraph (2) of subdivision (a) is the same information that is required for the completion of any other audit that the board may conduct. (Added by Stats. 2014, Ch. 105, Sec. 8. (AB 2009) Effective January 1, 2015.) - 9259.3. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 7. Administration [9251 - 9278] ( Chapter 7 added by Stats. 1941, Ch. 38. ) ## ARTICLE 1. Administration [9251 - 9259.4] ( Heading of Article 1 added by Stats. 1992, Ch. 438, Sec. 3. )
This section says the article does not limit the board’s authority to examine a taxpayer’s books, papers, records, and equipment under Section 9254.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 7. Administration [9251 - 9278] ( Chapter 7 added by Stats. 1941, Ch. 38. ) ## ARTICLE 1. Administration [9251 - 9259.4] ( Heading of Article 1 added by Stats. 1992, Ch. 438, Sec. 3. ) ## 9259.3. Nothing in this article limits the board’s authority to examine the books, papers, records, and equipment of a taxpayer under Section 9254. (Added by Stats. 2014, Ch. 105, Sec. 9. (AB 2009) Effective January 1, 2015.) - 9259.4. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 7. Administration [9251 - 9278] ( Chapter 7 added by Stats. 1941, Ch. 38. ) ## ARTICLE 1. Administration [9251 - 9259.4] ( Heading of Article 1 added by Stats. 1992, Ch. 438, Sec. 3. )
After a managed audit is completed and verified by the board, unpaid liability interest is computed at half the usual rate, and payment must be made by the board’s deadline.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 7. Administration [9251 - 9278] ( Chapter 7 added by Stats. 1941, Ch. 38. ) ## ARTICLE 1. Administration [9251 - 9259.4] ( Heading of Article 1 added by Stats. 1992, Ch. 438, Sec. 3. ) ## 9259.4. Upon completion of the managed audit and verification by the board, interest on any unpaid liability shall be computed at one-half the rate that would otherwise be imposed for liabilities covered by the audit period. Payment of the liabilities and interest shall be made within the time period specified by the board. If the requirements for the managed audit are not satisfied, the board may proceed to examine the records of the taxpayer in a manner to be determined by the board under law. (Added by Stats. 2014, Ch. 105, Sec. 10. (AB 2009) Effective January 1, 2015.) - 9260. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 7. Administration [9251 - 9278] ( Chapter 7 added by Stats. 1941, Ch. 38. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [9260 - 9278] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 4. )
The board must administer this article, and the article’s provisions apply to this part unless the context says otherwise.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 7. Administration [9251 - 9278] ( Chapter 7 added by Stats. 1941, Ch. 38. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [9260 - 9278] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 4. ) ## 9260. The board shall administer this article. Unless the context indicates otherwise, the provisions of this article shall apply to this part. (Added by Stats. 1992, Ch. 438, Sec. 4. Effective January 1, 1993.) - 9261. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 7. Administration [9251 - 9278] ( Chapter 7 added by Stats. 1941, Ch. 38. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [9260 - 9278] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 4. )
The board must create a Taxpayers’ Rights Advocate position, and the advocate must handle taxpayer complaints, may stay certain actions causing irreparable loss, and report to the board’s executive officer.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 7. Administration [9251 - 9278] ( Chapter 7 added by Stats. 1941, Ch. 38. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [9260 - 9278] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 4. ) ## 9261. (a) The board shall establish the position of the Taxpayers’ Rights Advocate. The advocate or his or her designee shall be responsible for facilitating resolution of taxpayer complaints and problems, including any taxpayer complaints regarding unsatisfactory treatment of taxpayers by board employees, and staying actions where taxpayers have suffered or will suffer irreparable loss as the result of those actions. Applicable statutes of limitation shall be tolled during the pendency of a stay. Any penalties and interest that would otherwise accrue shall not be affected by the granting of a stay. (b) The advocate shall report directly to the executive officer of the board. (Added by Stats. 1992, Ch. 438, Sec. 4. Effective January 1, 1993.) - 9262. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 7. Administration [9251 - 9278] ( Chapter 7 added by Stats. 1941, Ch. 38. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [9260 - 9278] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 4. )
The board must create and run an education and information program for newly registered taxpayers and audit/compliance staff, and the program must include specified communications, seminars, materials updates, and continuing education. Electronic media used under this section may not use the voice, picture, or name of board members or the Controller.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 7. Administration [9251 - 9278] ( Chapter 7 added by Stats. 1941, Ch. 38. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [9260 - 9278] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 4. ) ## 9262. (a) The board shall develop and implement an education and information program directed at, but not limited to, all of the following groups: (1) Taxpayers newly registered with the board. (2) Board audit and compliance staff. (b) The education and information program shall include all of the following: (1) A program of written communication with newly registered taxpayers explaining in simplified terms their duties and responsibilities. (2) Participation in seminars and similar programs organized by federal, state, and local agencies. (3) Revision of taxpayer educational materials currently produced by the board that explain the most common areas of taxpayer nonconformance in simplified terms. (4) Implementation of a continuing education program for audit and compliance personnel to include the application of new legislation to taxpayer activities and areas of recurrent taxpayer noncompliance or inconsistency of administration. (c) Electronic media used pursuant to this section shall not represent the voice, picture, or name of members of the board or of the Controller. (Amended by Stats. 1999, Ch. 929, Sec. 8. Effective January 1, 2000.) - 9263. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 7. Administration [9251 - 9278] ( Chapter 7 added by Stats. 1941, Ch. 38. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [9260 - 9278] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 4. )
The board must hold an annual hearing before the full board, and industry representatives and individual taxpayers may present proposals for changes to the Use Fuel Tax Law.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 7. Administration [9251 - 9278] ( Chapter 7 added by Stats. 1941, Ch. 38. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [9260 - 9278] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 4. ) ## 9263. The board shall conduct an annual hearing before the full board where industry representatives and individual taxpayers are allowed to present their proposals on changes to the Use Fuel Tax Law which may further improve voluntary compliance and the relationship between taxpayers and government. (Added by Stats. 1992, Ch. 438, Sec. 4. Effective January 1, 1993.) - 9264. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 7. Administration [9251 - 9278] ( Chapter 7 added by Stats. 1941, Ch. 38. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [9260 - 9278] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 4. )
The board must prepare and publish plain-language statements explaining procedures, remedies, and the rights and obligations of the board and taxpayers.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 7. Administration [9251 - 9278] ( Chapter 7 added by Stats. 1941, Ch. 38. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [9260 - 9278] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 4. ) ## 9264. The board shall prepare and publish brief but comprehensive statements in simple and nontechnical language that explain procedures, remedies, and the rights and obligations of the board and taxpayers. As appropriate, statements shall be provided to taxpayers with the initial notice of audit, the notice of proposed additional taxes, any subsequent notice of tax due, or other substantive notices. Additionally, the board shall include this language for statements in the annual tax information bulletins that are mailed to taxpayers. (Added by Stats. 1992, Ch. 438, Sec. 4. Effective January 1, 1993.) - 9265. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 7. Administration [9251 - 9278] ( Chapter 7 added by Stats. 1941, Ch. 38. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [9260 - 9278] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 4. )
Revenue collected or assessed under this part may not be used to evaluate individual officers or employees or to impose or suggest production quotas or goals, except for quotas or goals about accounts receivable. The board must certify this in its annual report.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 7. Administration [9251 - 9278] ( Chapter 7 added by Stats. 1941, Ch. 38. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [9260 - 9278] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 4. ) ## 9265. (a) The total amount of revenue collected or assessed pursuant to this part shall not be used for any of the following: (1) To evaluate individual officers or employees. (2) To impose or suggest production quotas or goals, other than quotas or goals with respect to accounts receivable. (b) The board shall certify in its annual report submitted pursuant to Section 15616 of the Government Code that revenue collected or assessed is not used in a manner prohibited by subdivision (a). (c) Nothing in this section shall prohibit the setting of goals and the evaluation of performance with respect to productivity and the efficient use of time. (Added by Stats. 1992, Ch. 438, Sec. 4. Effective January 1, 1993.) - 9266. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 7. Administration [9251 - 9278] ( Chapter 7 added by Stats. 1941, Ch. 38. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [9260 - 9278] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 4. )
The board must create and run a program to evaluate employees’ or officers’ performance in dealing with taxpayers, and coordinate it with the Taxpayers’ Rights Advocate.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 7. Administration [9251 - 9278] ( Chapter 7 added by Stats. 1941, Ch. 38. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [9260 - 9278] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 4. ) ## 9266. The board shall develop and implement a program that will evaluate an individual employee’s or officer’s performance with respect to his or her contact with taxpayers. The development and implementation of the program shall be coordinated with the Taxpayers’ Rights Advocate. (Added by Stats. 1992, Ch. 438, Sec. 4. Effective January 1, 1993.) - 9267. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 7. Administration [9251 - 9278] ( Chapter 7 added by Stats. 1941, Ch. 38. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [9260 - 9278] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 4. )
The board must work with the Taxpayers’ Rights Advocate and other interested taxpayer-oriented groups to create a plan that speeds up resolution of redetermination petitions and refund claims.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 7. Administration [9251 - 9278] ( Chapter 7 added by Stats. 1941, Ch. 38. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [9260 - 9278] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 4. ) ## 9267. The board shall, in cooperation with the Taxpayers’ Rights Advocate, and other interested taxpayer-oriented groups, develop a plan to reduce the time required to resolve petitions for redetermination and claims for refunds. The plan shall include determination of standard timeframes and special review of cases which take more time than the appropriate standard timeframe. (Added by Stats. 1992, Ch. 438, Sec. 4. Effective January 1, 1993.) - 9268. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 7. Administration [9251 - 9278] ( Chapter 7 added by Stats. 1941, Ch. 38. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [9260 - 9278] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 4. )
The board must follow specified procedures for appeals staff review conferences, including holding them at a reasonable time and convenient office, giving prior notice before recording, and informing taxpayers of their right to bring an attorney, accountant, or other designated agent.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 7. Administration [9251 - 9278] ( Chapter 7 added by Stats. 1941, Ch. 38. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [9260 - 9278] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 4. ) ## 9268. Procedures of the board, relating to appeals staff review conferences before a staff attorney or supervising tax auditor independent of the assessing department, shall include all of the following: (a) Any conference shall be held at a reasonable time at a board office that is convenient to the taxpayer. (b) The conference may be recorded only if prior notice is given to the taxpayer and the taxpayer is entitled to receive a copy of the recording. (c) The taxpayer shall be informed prior to any conference that he or she has a right to have present at the conference his or her attorney, accountant, or other designated agent. (Added by Stats. 1992, Ch. 438, Sec. 4. Effective January 1, 1993.) - 9269. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 7. Administration [9251 - 9278] ( Chapter 7 added by Stats. 1941, Ch. 38. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [9260 - 9278] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 4. )
Taxpayers may be reimbursed for reasonable hearing-related fees and expenses if they timely file a claim and the board finds the staff acted unreasonably.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 7. Administration [9251 - 9278] ( Chapter 7 added by Stats. 1941, Ch. 38. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [9260 - 9278] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 4. ) ## 9269. (a) Every taxpayer is entitled to be reimbursed for any reasonable fees and expenses related to a hearing before the board if all of the following conditions are met: (1) The taxpayer files a claim for the fee and expenses with the board within one year of the date the decision of the board becomes final. (2) The board, in its sole discretion, finds that the action taken by the board staff was unreasonable. (3) The board decides that the taxpayer be awarded a specific amount of fees and expenses related to the hearing, in an amount determined by the board in its sole discretion. (b) To determine whether the board staff has been unreasonable, the board shall consider whether the board staff has established that its position was substantially justified. (c) The amount of reimbursed fees and expenses shall be limited to the following: (1) Fees and expenses incurred after the date of the notice of determination, jeopardy determination, or a claim for refund. (2) If the board finds that the staff was unreasonable with respect to certain issues but reasonable with respect to other issues, the amount of reimbursed fees and expenses shall be limited to those that relate to the issues where the staff was unreasonable. (d) Any proposed award by the board pursuant to subdivision (a) shall be available as a public record for at least 10 days prior to the effective date of the award. (e) The amendments to this section by the act adding this subdivision shall be operative for claims filed on or after January 1, 2000. (Amended by Stats. 2000, Ch. 1052, Sec. 19. Effective January 1, 2001.) - 9270. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 7. Administration [9251 - 9278] ( Chapter 7 added by Stats. 1941, Ch. 38. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [9260 - 9278] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 4. )
Board officers and employees may not knowingly investigate or surveil people for nontax administration purposes, and violations can lead to disciplinary action.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 7. Administration [9251 - 9278] ( Chapter 7 added by Stats. 1941, Ch. 38. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [9260 - 9278] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 4. ) ## 9270. (a) An officer or employee of the board acting in connection with any law administered by the board shall not knowingly authorize, require, or conduct any investigation of, or surveillance over, any person for nontax administration related purposes. (b) Any person violating subdivision (a) shall be subject to disciplinary action in accordance with the State Civil Service Act, including dismissal from office or discharge from employment. (c) This section shall not apply with respect to any otherwise lawful investigation concerning organized crime activities. (d) This section is not intended to prohibit, restrict, or prevent the exchange of information if the person is being investigated for multiple violations that include use fuel tax violations. (e) For the purposes of this section: (1) “Investigation” means any oral or written inquiry directed to any person, organization, or governmental agency. (2) “Surveillance” means the monitoring of persons, places, or events by means of electronic interception, overt or covert observations, or photography, and the use of informants. (Amended by Stats. 2006, Ch. 538, Sec. 618. Effective January 1, 2007.) - 9271. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 7. Administration [9251 - 9278] ( Chapter 7 added by Stats. 1941, Ch. 38. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [9260 - 9278] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 4. )
This section sets the process for settling disputed civil tax matters, including review by the Attorney General, approval by the director, a public-record requirement for larger settlements, and a confidentiality rule with limited exceptions.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 7. Administration [9251 - 9278] ( Chapter 7 added by Stats. 1941, Ch. 38. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [9260 - 9278] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 4. ) ## 9271. (a) It is the intent of the Legislature that the department, its staff, and the Attorney General pursue settlements as authorized under this section with respect to civil tax matters in dispute that are the subject of protests, appeals, or refund claims, consistent with a reasonable evaluation of the costs and risks associated with litigation of these matters. (b) (1) Except as provided in paragraph (2), no recommendation of settlement shall be submitted to the director for approval unless and until that recommendation has been submitted by the chief counsel to the Attorney General. Within 30 days of receiving that recommendation, the Attorney General shall review the recommendation and advise the chief counsel, in writing, of their conclusions as to whether the recommendation is reasonable from an overall perspective. The chief counsel shall, with each recommendation of settlement submitted to the director, also submit the Attorney General’s written conclusions obtained pursuant to this paragraph. (2) (A) A settlement of any civil tax matter in dispute involving a reduction of tax or penalties in settlement, the total of which reduction of tax and penalties in settlement does not exceed eleven thousand five hundred dollars ($11,500), may be approved by the director. (B) Beginning on July 1, 2029, and each fifth fiscal year thereafter, the department shall adjust the amount specified in subparagraph (A) by increasing that amount by a percentage amount equal to the increase in the California Consumer Price Index, as calculated by the Department of Finance, with the resulting amount rounded to the nearest one hundred dollars ($100). The first adjustment pursuant to this subparagraph shall be a percentage amount equal to the increase in the California Consumer Price Index from January 1, 2024, to January 1, 2029. Subsequent fifth fiscal year adjustments shall cover subsequent five-year periods. The incremental change shall be added to the previously adjusted amount. (c) Whenever a reduction of tax, or penalties, or total tax and penalties in settlement in excess of five hundred dollars ($500) is approved pursuant to this section, there shall be placed on file, for at least one year, in the office of the director a public record with respect to that settlement. The public record shall include all of the following information: (1) The name or names of the taxpayers who are parties to the settlement. (2) The total amount in dispute. (3) The amount agreed to pursuant to the settlement. (4) A summary of the reasons why the settlement is in the best interests of the State of California. (5) (A) For any settlement approved by the director, except those settlements approved pursuant to paragraph (2) of subdivision (b), the Attorney General’s conclusion as to whether the recommendation of settlement was reasonable from an overall perspective. (B) The public record shall not include any information that relates to any trade secret, patent, process, style of work, apparatus, business secret, or organizational structure that, if disclosed, would adversely affect the taxpayer or the national defense. (d) The director shall not participate in the settlement of tax matters pursuant to this section, except as provided in subdivision (e). (e) (1) Any recommendation for settlement shall be approved or disapproved by the director within 45 days of the submission of that recommendation to the director. Any recommendation for settlement that is not either approved or disapproved by the director within 45 days of the submission of that recommendation shall be deemed approved. (2) Where the director disapproves a recommendation for settlement, at the discretion of the director and chief counsel, the matter shall be remanded to staff for further negotiation, and may be resubmitted to the director, in the same manner and subject to the same requirements as the initial submission. (f) All settlements entered into pursuant to this section shall be final and nonappealable, except upon a showing of fraud or misrepresentation with respect to a material fact. (g) Except as provided in subdivision (c), any settlement considered or entered into pursuant to this section shall constitute confidential tax information for purposes of Section 9255. (h) The Legislature finds that it is essential for fiscal purposes that the settlement program authorized by this section be expeditiously implemented. Accordingly, Chapter 3.5 (commencing with Section 11340) of Part 1 of Division 3 of Title 2 of the Government Code shall not apply to any determination, rule, notice, or guideline established or issued by the department in implementing and administering the settlement program authorized by this section. (i) The amendments made to this section by the act adding this subdivision shall apply to any settlements approved on or after January 1, 2024. (Amended by Stats. 2023, Ch. 511, Sec. 5. (SB 889) Effective January 1, 2024.) - 9272. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 7. Administration [9251 - 9278] ( Chapter 7 added by Stats. 1941, Ch. 38. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [9260 - 9278] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 4. )
The tax agency must release certain levies in some cases, and the Taxpayers’ Rights Advocate may order release or return limited amounts of money if the levy threatens health or welfare.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 7. Administration [9251 - 9278] ( Chapter 7 added by Stats. 1941, Ch. 38. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [9260 - 9278] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 4. ) ## 9272. (a) The California Department of Tax and Fee Administration shall release any levy or notice to withhold issued pursuant to this part on any property in the event that the expense of the sale process exceeds the liability for which the levy is made. (b) (1) (A) The Taxpayers’ Rights Advocate may order the release of any levy or notice to withhold issued pursuant to this part or, within 90 days from the receipt of funds pursuant to a levy or notice to withhold, order the return of any amount up to two thousand three hundred dollars ($2,300) of moneys received, upon his or her finding that the levy or notice to withhold threatens the health or welfare of the taxpayer or his or her spouse and dependents or family. (B) The amount the Taxpayers’ Rights Advocate may return to each taxpayer subject to a levy or notice to withhold, is limited to two thousand three hundred dollars ($2,300), or the adjusted amount as specified in paragraph (2), in any monthly period. (C) The Taxpayers’ Rights Advocate may order amounts returned in the case of a seizure of property as a result of a jeopardy determination, subject to the amounts set or adjusted pursuant to this section and if the ultimate collection of the amount due is no longer in jeopardy. (2) (A) The California Department of Tax and Fee Administration shall adjust the two-thousand-three-hundred-dollar ($2,300) amount specified in paragraph (1) as follows: (i) On or before March 1, 2016, and on or before March 1 each year thereafter, the California Department of Tax and Fee Administration shall multiply the amount applicable for the current fiscal year by the inflation factor adjustment calculated based on the percentage change in the Consumer Price Index, as recorded by the California Department of Industrial Relations for the most recent year available, and the formula set forth in paragraph (2) of subdivision (h) of Section 17041. The resulting amount will be the applicable amount for the succeeding fiscal year only when the applicable amount computed is equal to or exceeds a new operative threshold, as defined in subparagraph (B). (ii) When the applicable amount equals or exceeds an operative threshold specified in subparagraph (B), the resulting applicable amount, rounded to the nearest multiple of one hundred dollars ($100), shall be operative for purposes of paragraph (1) beginning July 1 of the succeeding fiscal year. (B) For purposes of this paragraph, “operative threshold” means an amount that exceeds by at least one hundred dollars ($100) the greater of either the amount specified in paragraph (1) or the amount computed pursuant to subparagraph (A) as the operative adjustment to the amount specified in paragraph (1). (c) The California Department of Tax and Fee Administration shall not sell any seized property until it has first notified the taxpayer in writing of the exemptions from levy under Chapter 4 (commencing with Section 703.010) of Division 2 of Title 9 of Part 2 of the Code of Civil Procedure. (d) Except as provided in subparagraph (C) of paragraph (1) of subdivision (b), this section shall not apply to the seizure of any property as a result of a jeopardy determination. (Amended by Stats. 2018, Ch. 181, Sec. 2. (SB 1507) Effective January 1, 2019.) - 9272.1. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 7. Administration [9251 - 9278] ( Chapter 7 added by Stats. 1941, Ch. 38. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [9260 - 9278] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 4. )
The board must return levied property, or the sale proceeds, to the taxpayer unless collection of the tax is in jeopardy and the board finds one of the listed return conditions is met.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 7. Administration [9251 - 9278] ( Chapter 7 added by Stats. 1941, Ch. 38. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [9260 - 9278] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 4. ) ## 9272.1. (a) Except in any case where the board finds collection of the tax to be in jeopardy, if any property has been levied upon, the property or the proceeds from the sale of the property shall be returned to the taxpayer if the board determines any one of the following: (1) The levy on the property was not in accordance with the law. (2) The taxpayer has entered into and is in compliance with an installment payment agreement pursuant to Section 9033 to satisfy the tax liability for which the levy was imposed, unless that or another agreement allows for the levy. (3) The return of the property will facilitate the collection of the tax liability or will be in the best interest of the state and the taxpayer. (b) Property returned under paragraphs (1) and (2) of subdivision (a) is subject to the provisions of Section 9274. (Added by Stats. 1999, Ch. 929, Sec. 10. Effective January 1, 2000.) - 9273. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 7. Administration [9251 - 9278] ( Chapter 7 added by Stats. 1941, Ch. 38. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [9260 - 9278] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 4. )
Levy exemptions must be adjusted for debt-collection enforcement when California Consumer Price Index changes exceed 5% over the prior adjustment.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 7. Administration [9251 - 9278] ( Chapter 7 added by Stats. 1941, Ch. 38. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [9260 - 9278] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 4. ) ## 9273. Exemptions from levy under Chapter 4 (commencing with Section 703.010) of Division 2 of Title 9 of Part 2 of the Code of Civil Procedure shall be adjusted for purposes of enforcing the collection of debts under this part to reflect changes in the California Consumer Price Index whenever the change is more than 5 percent higher than any previous adjustment. (Amended by Stats. 1993, Ch. 589, Sec. 144. Effective January 1, 1994.) - 9274. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 7. Administration [9251 - 9278] ( Chapter 7 added by Stats. 1941, Ch. 38. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [9260 - 9278] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 4. )
A taxpayer may ask the board to reimburse qualifying bank and third-party check charges caused by an erroneous board levy, withholding notice, processing action, or collection action.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 7. Administration [9251 - 9278] ( Chapter 7 added by Stats. 1941, Ch. 38. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [9260 - 9278] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 4. ) ## 9274. (a) A taxpayer may file a claim with the board for reimbursement of bank charges and any other reasonable third-party check charge fees incurred by the taxpayer as the direct result of an erroneous levy or notice to withhold, erroneous processing action, or erroneous collection action by the board. Bank and third-party charges include a financial institution’s or third party’s customary charge for complying with the levy or notice to withhold instructions and reasonable charges for overdrafts that are a direct consequence of the erroneous levy or notice to withhold, erroneous processing action, or erroneous collection action. The charges are those paid by the taxpayer and not waived or reimbursed by the financial institution or third party. Each claimant applying for reimbursement shall file a claim with the board that shall be in a form as may be prescribed by the board. In order for the board to grant a claim, the board shall determine that both of the following conditions have been satisfied: (1) The erroneous levy or notice to withhold, erroneous processing action, or erroneous collection action was caused by board error. (2) Prior to the erroneous levy or notice to withhold, erroneous processing action, or erroneous collection action, the taxpayer responded to all contacts by the board and provided the board with any requested information or documentation sufficient to establish the taxpayer’s position. This provision may be waived by the board for reasonable cause. (b) Claims pursuant to this section shall be filed within 90 days from the date the bank and third-party charges were incurred by the taxpayer. Within 30 days from the date the claim is received, the board shall respond to the claim. If the board denies the claim, the taxpayer shall be notified in writing of the reason or reasons for the denial of the claim. (Amended by Stats. 2013, Ch. 253, Sec. 2. (SB 442) Effective January 1, 2014.) - 9275. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 7. Administration [9251 - 9278] ( Chapter 7 added by Stats. 1941, Ch. 38. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [9260 - 9278] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 4. )
The department must send taxpayers a preliminary lien notice before filing or recording certain liens, and it must send release notices if a lien was filed in error.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 7. Administration [9251 - 9278] ( Chapter 7 added by Stats. 1941, Ch. 38. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [9260 - 9278] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 4. ) ## 9275. (a) At least 30 days prior to the filing or recording of liens under Chapter 14 (commencing with Section 7150) or Chapter 14.5 (commencing with Section 7220) of Division 7 of Title 1 of the Government Code, the department shall mail to the taxpayer a preliminary notice. The notice shall specify the statutory authority of the department for filing or recording the lien, indicate the earliest date on which the lien may be filed or recorded, and state the remedies available to the taxpayer to prevent the filing or recording of the lien. In the event tax liens are filed for the same liability in multiple counties, only one preliminary notice shall be sent. (b) The preliminary notice required by this section shall not apply to jeopardy determinations issued under Article 4 (commencing with Section 8826) of Chapter 4. (c) If the department determines that filing a lien was in error, it shall mail a release to the taxpayer and the entity recording the lien as soon as possible, but no later than seven days, after this determination and receipt of lien recording information. The release shall contain a statement that the lien was filed in error. In the event the erroneous lien is obstructing a lawful transaction, the department shall immediately issue a release of lien to the taxpayer and the entity recording the lien. (d) When the department releases a lien erroneously filed, notice of that fact shall be mailed to the taxpayer and, upon the request of the taxpayer, a copy of the release shall be mailed to the major credit reporting companies in the county where the lien was filed. (e) (1) The department may release or subordinate a lien if the department determines any of the following: (A) Release or subordination will facilitate the collection of the tax liability. (B) Release or subordination will be in the best interest of the state and the taxpayer. (C) Release or subordination will be in the best interest of the state and another person that is not the taxpayer but that holds an interest with the taxpayer in the property that is subject to the lien. (2) The amendments added to this subdivision do not constitute a change in, and are declaratory of, existing law. (Amended by Stats. 2022, Ch. 474, Sec. 24. (SB 1496) Effective January 1, 2023.) - 9276. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 7. Administration [9251 - 9278] ( Chapter 7 added by Stats. 1941, Ch. 38. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [9260 - 9278] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 4. )
The board may not revoke or suspend a person’s permit unless it first mails the taxpayer a preliminary notice, and that notice must be sent at least 60 days before the stated date.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 7. Administration [9251 - 9278] ( Chapter 7 added by Stats. 1941, Ch. 38. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [9260 - 9278] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 4. ) ## 9276. For the purposes of this part only, the board shall not revoke or suspend a person’s permit pursuant to Section 8704 or 8714 unless the board has mailed a notice preliminary to revocation or suspension that indicates that the taxpayer will be suspended by a date certain pursuant to that section. The notice preliminary to suspension shall be mailed to the taxpayer at least 60 days before the date certain. (Amended by Stats. 1993, Ch. 589, Sec. 145. Effective January 1, 1994.) - 9277. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 7. Administration [9251 - 9278] ( Chapter 7 added by Stats. 1941, Ch. 38. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [9260 - 9278] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 4. )
A taxpayer aggrieved by a board officer’s or employee’s reckless disregard of published procedures may sue the State for damages in superior court.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 7. Administration [9251 - 9278] ( Chapter 7 added by Stats. 1941, Ch. 38. ) ## ARTICLE 2. The California Taxpayers’ Bill of Rights [9260 - 9278] ( Article 2 added by Stats. 1992, Ch. 438, Sec. 4. ) ## 9277. (a) If any officer or employee of the board recklessly disregards board-published procedures, a taxpayer aggrieved by that action or omission may bring an action for damages against the State of California in superior court. (b) In any action brought under subdivision (a), upon finding of liability on the part of the State of California, the state shall be liable to the plaintiff in an amount equal to the sum of all of the following: (1) Actual and direct monetary damages sustained by the plaintiff as a result of the actions or omissions. (2) Reasonable litigation costs including any of the following: (A) Reasonable court costs. (B) Prevailing market rates for the kind or quality of services furnished in connection with any of the following: (i) The reasonable expenses of expert witnesses in connection with the civil proceeding, except that no expert witness shall be compensated at a rate in excess of the highest rate of compensation for expert witnesses paid by the State of California. (ii) The reasonable cost of any study, analysis, engineering report, test, or project that is found by the court to be necessary for the preparation of the party’s case. (iii) Reasonable fees paid or incurred for the services of attorneys in connection with the civil proceeding, except that those fees shall not be in excess of seventy-five dollars ($75) per hour unless the court determines that an increase in the cost of living or a special factor, such as the limited availability of qualified attorneys for the proceeding, justifies a higher rate. (c) In the awarding of damages under subdivision (b), the court shall take into consideration the negligence or omissions, if any, on the part of the plaintiff which contributed to the damages. (d) Whenever it appears to the court that the taxpayer’s position in the proceeding brought under subdivision (a) is frivolous, the court may impose a penalty against the plaintiff in an amount not to exceed ten thousand dollars ($10,000). A penalty so imposed shall be paid upon notice and demand from the board and shall be collected as a tax imposed under this part. (Added by Stats. 1992, Ch. 438, Sec. 4. Effective January 1, 1993.) - 93. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 5.5. Property Tax Rates [93- 93.] ( Chapter 5.5 added by Stats. 1980, Ch. 1256, Sec. 1.5. )
This section limits most local agencies and similar districts from levying an ad valorem property tax, while requiring counties to levy one at $4 per $100 of assessed value.
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 5.5. Property Tax Rates [93- 93.] ( Chapter 5.5 added by Stats. 1980, Ch. 1256, Sec. 1.5. ) ## 93. (a) Notwithstanding any other provision of law, except as provided in subdivisions (b) and (c), no local agency, school district, county superintendent of schools, or community college district shall levy an ad valorem property tax, other than that amount which is equal to the amount needed to make annual payments for the interest and principal on general obligation bonds or other indebtedness approved by the voters prior to July 1, 1978 or the amount levied pursuant to Part 10 (commencing with Section 15000) of Division 1 and Sections 39308, 39311, 81338, and 81341 of the Education Code. In determining the tax rate required for the purposes specified in this subdivision, the amount of the levy shall be increased to compensate for any allocation and payment of tax revenues required pursuant to subdivision (b) of Section 33670 and subdivision (d) of Section 33675 of the Health and Safety Code. (b) A county shall levy an ad valorem property tax on taxable assessed value at a rate equal to four dollars ($4) per one hundred dollars ($100) of assessed value, and at an equivalent rate when the ratio prescribed in Section 401 is changed from 25 percent to 100 percent. The revenue from that tax shall be distributed, subject to the allocation and payment as provided in subdivision (d) of Section 33675 of the Health and Safety Code, to local agencies, school districts, county superintendents of schools, and community college districts in accordance with the provisions of the Government Code through the 1978–79 fiscal year and in accordance with applicable provisions of the Revenue and Taxation Code in each fiscal year thereafter. Revenues from property tax delinquency penalties, and accrued legal interest paid on judgments for the recovery of unpaid property taxes rendered by courts of this state, shall be distributed pursuant to Sections 4653.6, 4655.4, and 4658.4 of the Revenue and Taxation Code, or their successors. (c) Any jurisdiction may levy an ad valorem property tax rate in the excess of the rate permitted in subdivision (b) in order to produce revenues in an amount which is equal to the amount needed to make annual payments for the interest and principal on any bonded indebtedness for the acquisition or improvement of real property which is approved by a two-thirds vote of its voters after June 4, 1986. (Amended by Stats. 1989, Ch. 1230, Sec. 1.) - 9301. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 8. Distribution of Proceeds [9301 - 9304] ( Chapter 8 added by Stats. 1941, Ch. 38. )
The board must send most money received under this part to the State Treasurer, except certain overpayments, and must send copies of the transmittal schedules to the Controller at the same time.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 8. Distribution of Proceeds [9301 - 9304] ( Chapter 8 added by Stats. 1941, Ch. 38. ) ## 9301. The board shall transmit all money received by it under this part, except the amounts of overpayments of the fees required by Section 8707 and 8714 of this part, to the State Treasurer to be deposited in the State Treasury to the credit of the Motor Vehicle Fuel Account in the Transportation Tax Fund. The board shall at the same time furnish copies of the schedules covering the transmittals to the Controller. (Amended by Stats. 1974, Ch. 544.) - 9302. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 8. Distribution of Proceeds [9301 - 9304] ( Chapter 8 added by Stats. 1941, Ch. 38. )
Money deposited in the fund under this part is appropriated first to authorized refunds and then to the Highway Users Tax Account in the Transportation Tax Fund as provided in the chapter.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 8. Distribution of Proceeds [9301 - 9304] ( Chapter 8 added by Stats. 1941, Ch. 38. ) ## 9302. All money deposited in the fund under this part is hereby appropriated as follows: (a) To pay the refunds authorized in this part. (b) To the Highway Users Tax Account in the Transportation Tax Fund as provided in this chapter. (Amended by Stats. 1974, Ch. 544.) - 9303. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 8. Distribution of Proceeds [9301 - 9304] ( Chapter 8 added by Stats. 1941, Ch. 38. )
The Controller must transfer the remaining money from the Motor Vehicle Fuel Account to the Highway Users Tax Account after refunds are paid.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 8. Distribution of Proceeds [9301 - 9304] ( Chapter 8 added by Stats. 1941, Ch. 38. ) ## 9303. The Controller shall transfer the balance of all money deposited in the Motor Vehicle Fuel Account in the Transportation Tax Fund under this part, after the payment of refunds, to the Highway Users Tax Account in the Transportation Tax Fund. (Amended by Stats. 1974, Ch. 544.) - 9304. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 8. Distribution of Proceeds [9301 - 9304] ( Chapter 8 added by Stats. 1941, Ch. 38. )
The Controller must make the required transfers at the same time as the related transfers to the Highway Users Tax Account are made.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 8. Distribution of Proceeds [9301 - 9304] ( Chapter 8 added by Stats. 1941, Ch. 38. ) ## 9304. The Controller shall make the transfers at the same time as the transfers to the Highway Users Tax Account in the Transportation Tax Fund of moneys received under the Motor Vehicle Fuel Tax Law are made. (Amended by Stats. 2007, Ch. 342, Sec. 36. Effective January 1, 2008.) - 9351. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 9. Violations [9351 - 9355] ( Chapter 9 added by Stats. 1941, Ch. 38. )
A person who puts certain fuel into a motor-vehicle receptacle or uses fuel bought outside California to propel a vehicle in California commits a misdemeanor, unless an exception applies.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 9. Violations [9351 - 9355] ( Chapter 9 added by Stats. 1941, Ch. 38. ) ## 9351. Any person who places or causes to be placed fuel into a receptacle on a motor vehicle from which receptacle fuel is supplied for the propulsion of the vehicle, or who acquires fuel outside this state and uses the fuel for the propulsion of a motor vehicle within this state, is guilty of a misdemeanor unless that person is a vendor and collects the tax as provided under Section 8732 or 8736 or that person is a user who holds a valid use fuel tax permit, or is excluded from that requirement under Section 8608, and uses the fuel placed in the receptacle. He or she shall be fined for each offense not less than one hundred dollars ($100) and not more than one thousand dollars ($1,000), or be imprisoned for not exceeding six months in the county jail, or be subject to both fine and imprisonment in the discretion of the court. (Amended by Stats. 1994, Ch. 912, Sec. 16. Effective September 28, 1994. Operative July 1, 1995, by Sec. 26 of Ch. 912.) - 9352. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 9. Violations [9351 - 9355] ( Chapter 9 added by Stats. 1941, Ch. 38. )
A person who fails to file a required return, or who fails to provide a required supplemental return or other data to the board, commits a misdemeanor and may be fined up to $1,000 for each offense.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 9. Violations [9351 - 9355] ( Chapter 9 added by Stats. 1941, Ch. 38. ) ## 9352. Any person who fails or refuses to file any return required to be made, or who fails or refuses to furnish a supplemental return or other data required by the board is guilty of a misdemeanor and subject to a fine of not exceeding one thousand dollars ($1,000) for each offense. (Amended by Stats. 1983, Ch. 1092, Sec. 370. Effective September 27, 1983. Operative January 1, 1984, by Sec. 427 of Ch. 1092.) - 9353. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 9. Violations [9351 - 9355] ( Chapter 9 added by Stats. 1941, Ch. 38. )
A person required to make, render, sign, or verify a return must not file a false or fraudulent return with intent to defeat or evade a required legal determination.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 9. Violations [9351 - 9355] ( Chapter 9 added by Stats. 1941, Ch. 38. ) ## 9353. Any person required to make, render, sign, or verify any return who makes any false or fraudulent return with intent to defeat or evade the determination required by law to be made is guilty of a misdemeanor. He shall for each offense be fined not less than three hundred dollars ($300) and not more than five thousand dollars ($5,000), or be imprisoned for not exceeding one year in the county jail, or be subject to both fine and imprisonment in the discretion of the court. (Amended by Stats. 1963, Ch. 556.) - 9354. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 9. Violations [9351 - 9355] ( Chapter 9 added by Stats. 1941, Ch. 38. )
A violation of this part is a misdemeanor, unless another provision says otherwise.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 9. Violations [9351 - 9355] ( Chapter 9 added by Stats. 1941, Ch. 38. ) ## 9354. Any violation of the provisions of this part, except as otherwise provided, is a misdemeanor and is punishable as such. (Added by Stats. 1941, Ch. 38.) - 9354.5. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 9. Violations [9351 - 9355] ( Chapter 9 added by Stats. 1941, Ch. 38. )
A person who intentionally violates this part to defeat or evade a required tax-determination amount is guilty of a felony if the tax liability totals at least $25,000 in any 12-month period.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 9. Violations [9351 - 9355] ( Chapter 9 added by Stats. 1941, Ch. 38. ) ## 9354.5. Notwithstanding any other provision of this part, any person who violates this part with intent to defeat or evade the determination of an amount due required by law to be made is guilty of a felony when the amount of tax liability aggregates twenty-five thousand dollars ($25,000) or more in any 12-consecutive-month period. The determination shall be approved by the executive director or his or her designee. Each offense shall be punished by a fine of not less than five thousand dollars ($5,000) and not more than twenty thousand dollars ($20,000), or imprisonment for 16 months, two years, or three years, or by both the fine and imprisonment in the discretion of the court. (Amended by Stats. 1995, Ch. 555, Sec. 35. Effective January 1, 1996.) - 9355. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 9. Violations [9351 - 9355] ( Chapter 9 added by Stats. 1941, Ch. 38. )
Prosecutions for violations of this part must be started within the stated limitation period.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3. USE FUEL TAX [8601 - 9355] ( Part 3 added by Stats. 1941, Ch. 38. ) ## CHAPTER 9. Violations [9351 - 9355] ( Chapter 9 added by Stats. 1941, Ch. 38. ) ## 9355. Any prosecution for violation of any of the penal provisions of this part shall be instituted within three years after the commission of the offense, or within two years after the violation is discovered, whichever is later. (Amended by Stats. 1986, Ch. 1361, Sec. 22.) - 9401. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3.5. FUEL TAX AGREEMENTS [9401 - 9433] ( Part 3.5 added by Stats. 1989, Ch. 411, Sec. 1. ) ## CHAPTER 1. Fuel Tax Agreements [9401- 9401.] ( Part 3.5 heading added by Stats. 1995, Ch. 555, Sec. 36. )
The board may, with Department of Finance approval, join reciprocal fuel tax agreements and adopt regulations to carry them out.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3.5. FUEL TAX AGREEMENTS [9401 - 9433] ( Part 3.5 added by Stats. 1989, Ch. 411, Sec. 1. ) ## CHAPTER 1. Fuel Tax Agreements [9401- 9401.] ( Part 3.5 heading added by Stats. 1995, Ch. 555, Sec. 36. ) ## 9401. The board, with the approval of the Department of Finance, may on behalf of the state become a party to a reciprocal fuel tax agreement between this state and another jurisdiction, or an agency thereof that is authorized to enter into an agreement, providing for the administration, collection, and enforcement by a party to the agreement of the taxes imposed upon motor fuels by another jurisdiction, and for the forwarding of collections to the jurisdiction on behalf of which the tax was collected. For purposes of this section, “taxes imposed upon motor fuels” means the taxes imposed by this state pursuant to Part 3 (commencing with Section 8601) or Part 31 (commencing with Section 60001), and taxes of a similar nature imposed upon any motor fuels by another jurisdiction under its laws. For purposes of this section, a “jurisdiction” is this state, any other state, the District of Columbia, a province or territory of Canada, or any governmental entity, which is a party to a reciprocal fuel tax agreement authorized by this section. The board may adopt and enforce regulations necessary to implement the terms of a reciprocal fuel tax agreement to which the board is a party. (Amended by Stats. 1995, Ch. 555, Sec. 37. Effective January 1, 1996.) - 9405. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3.5. FUEL TAX AGREEMENTS [9401 - 9433] ( Part 3.5 added by Stats. 1989, Ch. 411, Sec. 1. ) ## CHAPTER 2. The International Fuel Tax Agreement [9405 - 9433] ( Chapter 2 added by Stats. 1995, Ch. 555, Sec. 38. ) ## ARTICLE 1. Construction [9405 - 9407] ( Article 1 added by Stats. 1995, Ch. 555, Sec. 38. )
This chapter must be administered together with the IFTA, the Use Fuel Tax Law, and the Diesel Fuel Tax Law, and the IFTA or this chapter controls when they conflict, unless the California or U.S. Constitution prohibits that result.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3.5. FUEL TAX AGREEMENTS [9401 - 9433] ( Part 3.5 added by Stats. 1989, Ch. 411, Sec. 1. ) ## CHAPTER 2. The International Fuel Tax Agreement [9405 - 9433] ( Chapter 2 added by Stats. 1995, Ch. 555, Sec. 38. ) ## ARTICLE 1. Construction [9405 - 9407] ( Article 1 added by Stats. 1995, Ch. 555, Sec. 38. ) ## 9405. This chapter shall be administered in conjunction with the IFTA, the Use Fuel Tax Law (Part 3 (commencing with Section 8601)), and the Diesel Fuel Tax Law (Part 31 (commencing with Section 60001)). Whenever the Use Fuel Tax Law or the Diesel Fuel Tax Law is inconsistent with the IFTA or this chapter, the IFTA or this chapter shall prevail except where prohibited by the California Constitution or United States Constitution. (Amended by Stats. 2005, Ch. 519, Sec. 4. Effective October 4, 2005. Operative January 1, 2006, by Sec. 25 of Ch. 519.) - 9407. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3.5. FUEL TAX AGREEMENTS [9401 - 9433] ( Part 3.5 added by Stats. 1989, Ch. 411, Sec. 1. ) ## CHAPTER 2. The International Fuel Tax Agreement [9405 - 9433] ( Chapter 2 added by Stats. 1995, Ch. 555, Sec. 38. ) ## ARTICLE 1. Construction [9405 - 9407] ( Article 1 added by Stats. 1995, Ch. 555, Sec. 38. )
This section lets the IFTA be used for several administrative purposes and lets the board adopt regulations to administer the chapter.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3.5. FUEL TAX AGREEMENTS [9401 - 9433] ( Part 3.5 added by Stats. 1989, Ch. 411, Sec. 1. ) ## CHAPTER 2. The International Fuel Tax Agreement [9405 - 9433] ( Chapter 2 added by Stats. 1995, Ch. 555, Sec. 38. ) ## ARTICLE 1. Construction [9405 - 9407] ( Article 1 added by Stats. 1995, Ch. 555, Sec. 38. ) ## 9407. (a) The IFTA, for the purposes of this chapter, may be used to: (1) Determine the base state jurisdiction for motor carriers engaged in interstate commerce. (2) Impose recordkeeping requirements. (3) Specify audit procedures. (4) Establish procedures for the exchange of information. (5) Identify interstate motor carriers. (6) Define motor vehicles and fuels subject to the provisions of the agreement. (7) Determine bond requirements. (8) Specify reporting requirements, due dates of returns, interest and penalty rates, and provisions for failure to file returns. (9) Specify methods for collection of taxes, interest, and penalties. (10) Determine methods for the distribution of taxes and interest collected or assessed to the appropriate jurisdictions. (11) Deny, suspend, or cancel benefits under the agreement to any interstate motor carrier who violates the provisions of the agreement. (b) The board may adopt regulations to administer the provisions of this chapter. (Amended by Stats. 2005, Ch. 519, Sec. 5. Effective October 4, 2005. Operative January 1, 2006, by Sec. 25 of Ch. 519.) - 9410. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3.5. FUEL TAX AGREEMENTS [9401 - 9433] ( Part 3.5 added by Stats. 1989, Ch. 411, Sec. 1. ) ## CHAPTER 2. The International Fuel Tax Agreement [9405 - 9433] ( Chapter 2 added by Stats. 1995, Ch. 555, Sec. 38. ) ## ARTICLE 2. Definitions [9410 - 9411] ( Article 2 added by Stats. 1995, Ch. 555, Sec. 38. )
For this article, “contractor” includes a subcontractor.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3.5. FUEL TAX AGREEMENTS [9401 - 9433] ( Part 3.5 added by Stats. 1989, Ch. 411, Sec. 1. ) ## CHAPTER 2. The International Fuel Tax Agreement [9405 - 9433] ( Chapter 2 added by Stats. 1995, Ch. 555, Sec. 38. ) ## ARTICLE 2. Definitions [9410 - 9411] ( Article 2 added by Stats. 1995, Ch. 555, Sec. 38. ) ## 9410. “Contractor” includes a subcontractor. (Added by Stats. 1995, Ch. 555, Sec. 38. Effective January 1, 1996.) - 9411. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3.5. FUEL TAX AGREEMENTS [9401 - 9433] ( Part 3.5 added by Stats. 1989, Ch. 411, Sec. 1. ) ## CHAPTER 2. The International Fuel Tax Agreement [9405 - 9433] ( Chapter 2 added by Stats. 1995, Ch. 555, Sec. 38. ) ## ARTICLE 2. Definitions [9410 - 9411] ( Article 2 added by Stats. 1995, Ch. 555, Sec. 38. )
“IFTA” means the International Fuel Tax Agreement, which includes the Articles of Agreement, Procedures Manual, and Audit Manual.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3.5. FUEL TAX AGREEMENTS [9401 - 9433] ( Part 3.5 added by Stats. 1989, Ch. 411, Sec. 1. ) ## CHAPTER 2. The International Fuel Tax Agreement [9405 - 9433] ( Chapter 2 added by Stats. 1995, Ch. 555, Sec. 38. ) ## ARTICLE 2. Definitions [9410 - 9411] ( Article 2 added by Stats. 1995, Ch. 555, Sec. 38. ) ## 9411. “IFTA” means the International Fuel Tax Agreement. The International Fuel Tax Agreement consists of the Articles of Agreement, the Procedures Manual, the Audit Manual, as amended from time to time. (Amended by Stats. 2005, Ch. 519, Sec. 6. Effective October 4, 2005. Operative January 1, 2006, by Sec. 25 of Ch. 519.) - 9420. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3.5. FUEL TAX AGREEMENTS [9401 - 9433] ( Part 3.5 added by Stats. 1989, Ch. 411, Sec. 1. ) ## CHAPTER 2. The International Fuel Tax Agreement [9405 - 9433] ( Chapter 2 added by Stats. 1995, Ch. 555, Sec. 38. ) ## ARTICLE 3. Annual Fees [9420- 9420.] ( Article 3 added by Stats. 1995, Ch. 555, Sec. 38. )
Interstate users who want an IFTA license must apply annually for the license and decals, and the decals must be displayed on both sides of the vehicle cab.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3.5. FUEL TAX AGREEMENTS [9401 - 9433] ( Part 3.5 added by Stats. 1989, Ch. 411, Sec. 1. ) ## CHAPTER 2. The International Fuel Tax Agreement [9405 - 9433] ( Chapter 2 added by Stats. 1995, Ch. 555, Sec. 38. ) ## ARTICLE 3. Annual Fees [9420- 9420.] ( Article 3 added by Stats. 1995, Ch. 555, Sec. 38. ) ## 9420. Except for trip permits as provided in Sections 8708 and 60122, all interstate users who choose to obtain an IFTA license from the board shall apply for a license and secure decals for their vehicles. Application for the license and decals shall be made annually on forms prescribed by the board. The application shall be under oath and shall contain that information as the board deems necessary. Upon receipt of the application, and upon payment of any required reinstatement fee, the board may issue to the applicant a license and decals. The decals issued to the interstate user shall be placed on both exterior sides of the vehicle cab. Failure to display the decals in the required location may subject the interstate user to the purchase of a trip permit. The transfer of decals from one interstate user to another interstate user is prohibited. All decals shall remain the property of the state and may be recalled for any violation of the provisions of the IFTA. A fee to be determined by the board shall be charged for the annual license and a set of two decals issued prior to and during the calendar year that the license and decal is valid. The board may also prescribe procedures and set a fee for the issuance of a 30-day IFTA temporary license or replacement decals. (Amended by Stats. 2005, Ch. 519, Sec. 7. Effective October 4, 2005. Operative January 1, 2006, by Sec. 25 of Ch. 519.) - 9425. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3.5. FUEL TAX AGREEMENTS [9401 - 9433] ( Part 3.5 added by Stats. 1989, Ch. 411, Sec. 1. ) ## CHAPTER 2. The International Fuel Tax Agreement [9405 - 9433] ( Chapter 2 added by Stats. 1995, Ch. 555, Sec. 38. ) ## ARTICLE 4. Administration [9425- 9425.] ( Article 4 added by Stats. 1995, Ch. 555, Sec. 38. )
Exemptions in Chapter 2 do not apply to IFTA-required returns, but exempt use is refunded under the refund provisions.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3.5. FUEL TAX AGREEMENTS [9401 - 9433] ( Part 3.5 added by Stats. 1989, Ch. 411, Sec. 1. ) ## CHAPTER 2. The International Fuel Tax Agreement [9405 - 9433] ( Chapter 2 added by Stats. 1995, Ch. 555, Sec. 38. ) ## ARTICLE 4. Administration [9425- 9425.] ( Article 4 added by Stats. 1995, Ch. 555, Sec. 38. ) ## 9425. The exemptions in Chapter 2 (commencing with Section 8651) of Part 3 do not apply to IFTA-required returns. However, the exempt use shall be refunded under the refund provisions in Chapter 6 (commencing with Section 9151) of Part 3. (Added by Stats. 1995, Ch. 555, Sec. 38. Effective January 1, 1996.) - 9430. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3.5. FUEL TAX AGREEMENTS [9401 - 9433] ( Part 3.5 added by Stats. 1989, Ch. 411, Sec. 1. ) ## CHAPTER 2. The International Fuel Tax Agreement [9405 - 9433] ( Chapter 2 added by Stats. 1995, Ch. 555, Sec. 38. ) ## ARTICLE 5. IFTA Disclosure [9430- 9430.] ( Article 5 added by Stats. 1995, Ch. 555, Sec. 38. )
The board must provide information obtained under this chapter to specified IFTA member jurisdictions, their designees, or contractors, and that information generally may not be made public except as authorized by the agreement.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3.5. FUEL TAX AGREEMENTS [9401 - 9433] ( Part 3.5 added by Stats. 1989, Ch. 411, Sec. 1. ) ## CHAPTER 2. The International Fuel Tax Agreement [9405 - 9433] ( Chapter 2 added by Stats. 1995, Ch. 555, Sec. 38. ) ## ARTICLE 5. IFTA Disclosure [9430- 9430.] ( Article 5 added by Stats. 1995, Ch. 555, Sec. 38. ) ## 9430. (a) The board shall make available any and all information obtained under this chapter to any member jurisdiction of the IFTA, a designee of the member jurisdiction, or any contractor under contract with the board. The information obtained by the member jurisdiction, designee, or contractor shall not be made public except to the extent authorized by the agreement. (b) The member jurisdictions of the IFTA and the board may utilize any information obtained pursuant to this chapter to develop data on international or interstate commerce, fuel consumption, and any aspect of motor fuel tax administration. (Added by Stats. 1995, Ch. 555, Sec. 38. Effective January 1, 1996.) - 9432. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3.5. FUEL TAX AGREEMENTS [9401 - 9433] ( Part 3.5 added by Stats. 1989, Ch. 411, Sec. 1. ) ## CHAPTER 2. The International Fuel Tax Agreement [9405 - 9433] ( Chapter 2 added by Stats. 1995, Ch. 555, Sec. 38. ) ## ARTICLE 6. Distribution of Proceeds [9432 - 9433] ( Article 6 added by Stats. 1995, Ch. 555, Sec. 38. )
The board must send all money received under this chapter to the Treasurer for deposit in the State Treasury, set up a reserve account with the Treasurer, and transfer the remaining balance to the Motor Vehicle Fuel Account unless Section 9433 applies.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3.5. FUEL TAX AGREEMENTS [9401 - 9433] ( Part 3.5 added by Stats. 1989, Ch. 411, Sec. 1. ) ## CHAPTER 2. The International Fuel Tax Agreement [9405 - 9433] ( Chapter 2 added by Stats. 1995, Ch. 555, Sec. 38. ) ## ARTICLE 6. Distribution of Proceeds [9432 - 9433] ( Article 6 added by Stats. 1995, Ch. 555, Sec. 38. ) ## 9432. The board shall transmit all moneys received by it under this chapter to the Treasurer to be deposited in the State Treasury. The board in accordance with the Treasurer shall set up a reserve account in the State Treasury to disburse those moneys as needed. After distribution payments to other jurisdictions and refunds authorized by the IFTA, the balance remaining in the reserve account shall be transferred, except as provided in Section 9433, to the Motor Vehicle Fuel Account in the Transportation Tax Fund. (Amended by Stats. 2005, Ch. 519, Sec. 8. Effective October 4, 2005. Operative January 1, 2006, by Sec. 25 of Ch. 519.) - 9433. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3.5. FUEL TAX AGREEMENTS [9401 - 9433] ( Part 3.5 added by Stats. 1989, Ch. 411, Sec. 1. ) ## CHAPTER 2. The International Fuel Tax Agreement [9405 - 9433] ( Chapter 2 added by Stats. 1995, Ch. 555, Sec. 38. ) ## ARTICLE 6. Distribution of Proceeds [9432 - 9433] ( Article 6 added by Stats. 1995, Ch. 555, Sec. 38. )
Fees for licenses and decals issued under Section 9420 must be deposited in a reserve account in the State Treasury, and the money may be used for IFTA administration only after legislative appropriation.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 3.5. FUEL TAX AGREEMENTS [9401 - 9433] ( Part 3.5 added by Stats. 1989, Ch. 411, Sec. 1. ) ## CHAPTER 2. The International Fuel Tax Agreement [9405 - 9433] ( Chapter 2 added by Stats. 1995, Ch. 555, Sec. 38. ) ## ARTICLE 6. Distribution of Proceeds [9432 - 9433] ( Article 6 added by Stats. 1995, Ch. 555, Sec. 38. ) ## 9433. The fees paid for licenses and decals issued under Section 9420 shall be deposited in a reserve account in the State Treasury and shall, upon appropriation by the Legislature, be used for administration of the IFTA program. (Added by Stats. 1995, Ch. 555, Sec. 38. Effective January 1, 1996.) - 95. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 6. Allocation of Property Tax Revenue [95 - 100.96] ( Chapter 6 repealed and added by Stats. 1994, Ch. 1167, Sec. 3. ) ## ARTICLE 1. Definitions and Administration [95 - 95.60] ( Article 1 added by Stats. 1994, Ch. 1167, Sec. 3. )
This section defines key terms for property tax allocation and requires county auditors, when a jurisdiction spans more than one county, to treat the part in each county as a separate jurisdiction for computing amounts under this chapter.
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 6. Allocation of Property Tax Revenue [95 - 100.96] ( Chapter 6 repealed and added by Stats. 1994, Ch. 1167, Sec. 3. ) ## ARTICLE 1. Definitions and Administration [95 - 95.60] ( Article 1 added by Stats. 1994, Ch. 1167, Sec. 3. ) ## 95. For purposes of this chapter: (a) “Local agency” means a city, county, and special district. (b) (1) (A) “Jurisdiction” means a local agency, school district, community college district, or county superintendent of schools. (B) A jurisdiction as defined in this subdivision is a “district” for purposes of Section 1 of Article XIII A of the California Constitution. (2) For jurisdictions located in more than one county, the county auditor of each county in which that jurisdiction is located shall, for the purposes of computing the amount for that jurisdiction pursuant to this chapter, treat the portion of the jurisdiction located within that county as a separate jurisdiction. (c) “Property tax revenue” includes the amount of state reimbursement for the homeowners’ exemption. “Property tax revenue” does not include the amount of property tax levied for the purpose of making payments for the interest and principal on either of the following: (1) General obligation bonds or other indebtedness approved by the voters prior to July 1, 1978, including tax rates levied pursuant to Part 10 (commencing with Section 15000) of Division 1 of, and Sections 39308 and 39311 and former Sections 81338 and 81341 of the Education Code, and Section 26912.7 of the Government Code. (2) Bonded indebtedness for the acquisition or improvement of real property approved by two-thirds of the voters on or after June 4, 1986. (d) “Taxable assessed value” means total assessed value minus all exemptions other than the homeowners’ and business inventory exemptions. (e) (1) “Jurisdictional change” includes any change of organization, as defined in Section 56021 of the Government Code and a reorganization, as defined in Section 56073 of the Government Code. “Jurisdictional change” also includes any change in the boundary of those special districts that are not under the jurisdiction of a local agency formation commission. (2) “Jurisdictional change” also includes a functional consolidation where two or more local agencies, except two or more counties, exchange or otherwise reassign functions and any change in the boundaries of a school district or community college district or county superintendent of schools. (f) “School entities” means school districts, community college districts, the Educational Revenue Augmentation Fund, and county superintendents of schools. (g) (1) Except as otherwise provided in this subdivision, “tax rate area” means a specific geographic area all of which is within the jurisdiction of the same combination of local agencies and school entities for the current fiscal year. (2) In the case of a jurisdictional change pursuant to Section 99, the area subject to the change shall constitute a new tax rate area, except that if the area subject to change is within the same combinations of local agencies and school entities as an existing tax rate area, the two tax rate areas may be combined into one tax rate area. (3) Existing tax rate areas having the same combinations of local agencies and school entities may be combined into one tax rate area. For the combination of existing tax rate areas, the factors used to allocate the annual tax increment pursuant to Section 98 shall be determined by calculating a weighted average of the annual tax increment factors used in the tax rate areas being combined. (h) “State assistance payments” means: (1) For counties, amounts determined pursuant to subdivision (b) of Section 16260 of the Government Code, increased by the amount specified for each county pursuant to Section 94 of Chapter 282 of the Statutes of 1979, with the resultant sum reduced by an amount derived by the calculation made pursuant to Section 16713 of the Welfare and Institutions Code. (2) For cities, 82.91 percent of the amounts determined pursuant to subdivisions (b) and (i) of Section 16250 of the Government Code, plus for any city an additional amount equal to one-half of the amount of any outstanding debt as of June 30, 1978, for “museums” as shown in the Controller’s “Annual Report of Financial Transactions of Cities for Fiscal Year 1977–78.” (3) For special districts, 95.24 percent of the amounts received pursuant to Chapter 3 (commencing with Section 16270) of Part 1.5 of Division 4 of Title 2 of the Government Code, Section 35.5 of Chapter 332 of the Statutes of 1978, and Chapter 12 of the Statutes of 1979. (i) “City clerk” means the clerk of the governing body of a city or city and county. (j) “Executive officer” means the executive officer of a local agency formation commission. (k) “City” means any city whether general law or charter, except a city and county. (l) “County” means any chartered or general law county. “County” includes a city and county. (m) “Special district” means any agency of the state for the local performance of governmental or proprietary functions within limited boundaries. “Special district” includes a county service area, a maintenance district or area, an improvement district or improvement zone, or any other zone or area, formed for the purpose of designating an area within which a property tax rate will be levied to pay for a service or improvement benefiting that area. “Special district” includes the Bay Area Air Quality Management District. “Special district” does not include a city, a county, a school district, or a community college district. “Special district” does not include any agency that is not authorized by statute to levy a property tax rate. However, any special district authorized to levy a property tax by the statute under which the district was formed shall be considered a special district. Additionally, a county free library established pursuant to Article 1 (commencing with Section 19100) of Chapter 6 of Part 11 of Division 1 of Title 1 of the Education Code, and for which a property tax was levied in the 1977–78 fiscal year, shall be considered a special district. (n) “Excess tax school entity” means an educational agency for which the amount of the state funding entitlement determined under subdivision (e), (f), or (g) of Section 2575, or Section 84750.4, 84750.5, or 84751 of the Education Code, as appropriate, is zero, and as described in subdivision (o) of Section 42238.02 of the Education Code, as implemented by Section 42238.03 of the Education Code. (Amended by Stats. 2018, Ch. 33, Sec. 62. (AB 1809) Effective June 27, 2018.) - 95.2. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 6. Allocation of Property Tax Revenue [95 - 100.96] ( Chapter 6 repealed and added by Stats. 1994, Ch. 1167, Sec. 3. ) ## ARTICLE 1. Definitions and Administration [95 - 95.60] ( Article 1 added by Stats. 1994, Ch. 1167, Sec. 3. )
This section requires county auditors to calculate and report certain property tax administrative costs, limits how counties use the related revenue, and bars invoices to specified school-related entities for later fiscal years.
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 6. Allocation of Property Tax Revenue [95 - 100.96] ( Chapter 6 repealed and added by Stats. 1994, Ch. 1167, Sec. 3. ) ## ARTICLE 1. Definitions and Administration [95 - 95.60] ( Article 1 added by Stats. 1994, Ch. 1167, Sec. 3. ) ## 95.2. (a) (1) Notwithstanding any other provision of law, for the 1990–91 fiscal year, for the purposes of the computations required by Section 96.1 or its predecessor section, the amount of property tax presumed to have been received by the county in the prior year shall be increased by the amount of 1989–90 property tax administrative costs proportionately attributable to incorporated cities as determined pursuant to paragraph (2). (2) The auditor shall determine the 1989–90 fiscal year property tax administrative costs proportionately attributable to incorporated cities by adding the 1989–90 fiscal year property tax-related costs of the assessor, tax collector, and auditor, including applicable administrative overhead costs as permitted by federal Office of Management and Budget Circular A-87 standards, and multiplying the sum of those amounts by the ratio of property tax revenue received by all incorporated cities divided by the total property tax revenue for all local jurisdictions in the county for that fiscal year. (3) The county shall use the additional revenue received pursuant to this subdivision only to fund the actual costs of assessing, collecting, and allocating property taxes. At least once each fiscal year, the county auditor shall report the amount of these actual costs and allowable overhead costs to the legislative body and any other jurisdiction or person that requests the information. To the extent that actual costs for assessing, collecting, and allocating property taxes plus allowable overhead costs are less than the amount determined pursuant to paragraph (2), the county auditor shall apportion the difference to each incorporated city as otherwise required by this section. (4) The county may retain up to one-half of any increased property tax allocation to which a jurisdiction may be otherwise entitled, until the county receives its additional revenues pursuant to this subdivision. (5) It is the intent of the Legislature in enacting this subdivision to recognize that since the approval of Article XIII A of the California Constitution by the voters, county governments have borne an unfair and disproportionate part of the financial burden of assessing, collecting, and allocating property tax revenues for cities. It is further the intent of the Legislature that the adjustments provided for by this subdivision shall constitute charges by a county for the assessment, collection, and allocation of property taxes and shall not exceed the actual costs reasonably borne by a county for those activities. (b) If so directed by the board of supervisors, the auditor shall determine the 1989–90 fiscal year property tax administrative costs proportionately attributable to local jurisdictions other than the county or city and county, and cities, by adding the property tax-related costs of the assessor, tax collector, and auditor, including applicable administrative overhead costs as permitted by federal Office of Management and Budget Circular A-87 standards, and multiplying the sum of those amounts by the ratio of property tax revenue received by jurisdictions other than the county, city and county, and cities, divided by the total property tax received by all local jurisdictions in the county for that fiscal year. Notwithstanding any other provision of law, this amount may be calculated for each fiscal year commencing with the 1989–90 fiscal year, and the auditor shall, commencing in the 1990–91 fiscal year, if so directed by the board of supervisors, submit an invoice to these jurisdictions for services rendered in the prior fiscal year. (c) Notwithstanding subdivision (b), no invoice as described in that subdivision shall be submitted to any school district, community college district, or county office of education, nor shall any of those entities be required to pay any invoice, for property tax administrative costs for services rendered in the 1990–91 fiscal year, or in any subsequent fiscal year. This subdivision shall not be construed to prevent the auditor of any county from collecting from school districts, community college districts, and county offices of education, in accordance with subdivision (b), property tax administrative costs for services rendered to those entities in the 1989–90 fiscal year. (Amended by Stats. 2006, Ch. 538, Sec. 607. Effective January 1, 2007.) - 95.3. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 6. Allocation of Property Tax Revenue [95 - 100.96] ( Chapter 6 repealed and added by Stats. 1994, Ch. 1167, Sec. 3. ) ## ARTICLE 1. Definitions and Administration [95 - 95.60] ( Article 1 added by Stats. 1994, Ch. 1167, Sec. 3. )
The auditor must calculate an administrative cost apportionment factor for property tax costs, and county-related property tax administrative costs are then allocated by deduction from local revenue shares and addition to the county’s share, with limits on how the county may use the extra money.
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 6. Allocation of Property Tax Revenue [95 - 100.96] ( Chapter 6 repealed and added by Stats. 1994, Ch. 1167, Sec. 3. ) ## ARTICLE 1. Definitions and Administration [95 - 95.60] ( Article 1 added by Stats. 1994, Ch. 1167, Sec. 3. ) ## 95.3. (a) Notwithstanding any other provision of law, for the 1990–91 fiscal year and each fiscal year thereafter, the auditor shall divide the sum of the amounts calculated with respect to each jurisdiction, Educational Revenue Augmentation Fund (ERAF), or community redevelopment agency pursuant to Sections 96.1 and 100, or their predecessor sections, and Section 33670 of the Health and Safety Code, by the countywide total of those calculated amounts. The resulting ratio shall be known as the “administrative cost apportionment factor” and shall be multiplied by the sum of the property tax administrative costs incurred in the immediately preceding fiscal year by the assessor, tax collector, county board of equalization and assessment appeals boards, and auditor to determine the fiscal year property tax administrative costs proportionately attributable to each jurisdiction, ERAF, or community redevelopment agency. For purposes of this paragraph, property tax administrative costs shall also include applicable administrative overhead costs allowed by the federal Office of Management and Budget Circular A-87 standards, but shall not include any amount reimbursed pursuant to Section 75.60 and former Section 98.6, or include any amount in excess of the amounts reimbursable pursuant to Section 75.60, unless a county meets the conditions of paragraph (2) of subdivision (b) of Section 75.60. However, no amount of funds appropriated to counties for purposes of property tax administration in Item 9100-102-001 of the Budget Act of 1994 or any subsequent Budget Act shall result in any deduction from those property tax administrative costs that are eligible for reimbursement pursuant to this subdivision. (b) (1) Each proportionate share of property tax administrative costs determined pursuant to subdivision (a), except for those proportionate shares determined with respect to a school entity or ERAF, shall be deducted from the property tax revenue allocation of the relevant jurisdiction or community redevelopment agency, and shall be added to the property tax revenue allocation of the county. For purposes of applying this paragraph for the 1990–91 fiscal year, each proportionate share of property tax administrative costs shall be deducted from those amounts allocated to the relevant jurisdiction or community redevelopment agency after January 1, 1991. (2) It is the intent of the Legislature that the portion of those shares of property tax administrative costs that are calculated by the auditor for each fiscal year pursuant to subdivision (a) for school entities and the county’s ERAF, that is attributable to the county’s costs in providing boards and hearing officers for the review of property tax assessment appeals, be calculated by local officials and reimbursed by the state in the time and manner specified by a future act of the Legislature that makes an appropriation for purposes of that reimbursement. (c) Reductions made pursuant to this section to property tax revenue allocations shall be made without regard to Section 907 of the Government Code. (d) Any additional amounts of property tax revenue allocated to the county pursuant to this section shall be used only to fund costs incurred by the county in assessing, equalizing, and collecting property taxes, and in allocating property tax revenues, and shall constitute charges for those services, not exceeding the actual and reasonable costs incurred by the county in performing those services. (e) It is the intent of the Legislature in enacting this section to recognize that since the adoption of Article XIII A of the California Constitution by the voters, county governments have borne an unfair and disproportionate part of the financial burden of assessing, collecting, and allocating property tax revenues for other jurisdictions and for redevelopment agencies. The Legislature finds and declares that this section is intended to fairly apportion the burden of collecting property tax revenues and is not a reallocation of property tax revenue shares or a transfer of any financial or program responsibility. (f) Commencing with the 1992–93 fiscal year and each fiscal year thereafter, this section shall supersede and replace Section 95.2, as authority for a county to recover property tax administrative costs. (g) This section shall apply to the entire 1993–94 fiscal year, regardless of the operative date of the act adding the predecessor to this section, and to each fiscal year thereafter. (Amended by Stats. 1996, Ch. 1073, Sec. 2. Effective September 30, 1996.) - 95.31. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 6. Allocation of Property Tax Revenue [95 - 100.96] ( Chapter 6 repealed and added by Stats. 1994, Ch. 1167, Sec. 3. ) ## ARTICLE 1. Definitions and Administration [95 - 95.60] ( Article 1 added by Stats. 1994, Ch. 1167, Sec. 3. )
Eligible counties may join the State-County Property Tax Administration Loan Program if the assessor recommends it and the board of supervisors adopts a timely resolution.
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 6. Allocation of Property Tax Revenue [95 - 100.96] ( Chapter 6 repealed and added by Stats. 1994, Ch. 1167, Sec. 3. ) ## ARTICLE 1. Definitions and Administration [95 - 95.60] ( Article 1 added by Stats. 1994, Ch. 1167, Sec. 3. ) ## 95.31. (a) (1) Notwithstanding any other provision of law, any eligible county may, upon the recommendation of the county assessor, and by resolution of the board of supervisors of that county adopted not later than December 1 of the fiscal year for which it is to first apply, elect to participate in the State-County Property Tax Administration Loan Program. (2) Except as specified in paragraph (3), for the purposes of this section, an eligible county shall mean a county in which additional property tax revenue allocated to school entities would reduce the amount of General Fund moneys apportioned to school entities. However, eligibility shall be terminated when, in combination with resources in the Educational Revenue Augmentation Fund, additional property tax revenues allocated to school entities will not result in a reduction in the General Fund apportionments. (3) Notwithstanding paragraph (2), both the County of Solano and the County of San Benito shall be deemed eligible counties that may, upon the recommendation of the county assessor, and by resolution of the board of supervisors of the county adopted on or before March 31, 1996, elect to participate in the State-County Property Tax Administration Loan Program. (4) Notwithstanding paragraph (1), any county in which a new assessor is elected in 1998 may, upon the recommendation of the county assessor, and by resolution of the board of supervisors of the county adopted on or before January 31, 1999, elect to participate in the State-County Property Tax Administration Loan Program commencing with the 1998–99 fiscal year. (b) (1) In each fiscal year from the 1995–96 fiscal year to the 2001–02 fiscal year, inclusive, an eligible county participating in the State-County Property Tax Administration Loan Program may receive a loan for up to the amount listed in paragraph (3). The loan shall be repaid by June 30 of the fiscal year following the year in which the loan is made. However, at the discretion of the Director of Finance, the loan may be renewed once for an additional 12-month period at the request of the participating county board of supervisors. For the Counties of Fresno, Orange, San Benito, and Solano any loan agreement signed on or before July 31, 1996, shall be deemed a loan agreement for the 1995–96 fiscal year for the purposes of this section. For any county in which a new assessor is elected in 1998, any loan agreement signed on or before January 31, 1999, shall be deemed a loan agreement for the 1998–99 fiscal year for the purposes of this section. (2) If an eligible county elects to participate in the State-County Property Tax Administration Loan Program, it shall enter into a contractual agreement with the Department of Finance. At a minimum, the contractual agreement shall include the following: (A) The loan amount, as determined by the Director of Finance. (B) Repayment provisions, including the interception of Motor Vehicle License Fee Account moneys apportioned pursuant to Section 11005 to repay the General Fund. (C) A listing of the proposed use of the additional resources including, but not limited to: (i) Proposed new positions. (ii) Increased automation costs. (D) An agreement to provide to the Department of Finance, by March 31 of the fiscal year in which the loan is made, a report projecting the impact of the increased funding in the current and subsequent fiscal year. (3) Upon request of the Department of Finance, the Controller shall provide a loan to the following counties for up to the amount specified by the Director of Finance, not to exceed the following amounts: Jurisdiction Amount Alameda ........................ $ 2,152,429 Alpine ........................ 3,124 Amador ........................ 80,865 Butte ........................ 381,956 Calaveras ........................ 109,897 Colusa ........................ 53,957 Contra Costa ........................ 2,022,088 Del Norte ........................ 36,203 El Dorado ........................ 302,795 Fresno ........................ 1,165,249 Glenn ........................ 59,197 Humboldt ........................ 210,806 Imperial ........................ 231,673 Inyo ........................ 100,080 Kern ........................ 1,211,318 Kings ........................ 138,653 Lake ........................ 117,376 Lassen ........................ 54,699 Los Angeles ........................ 13,451,670 Madera ........................ 212,991 Marin ........................ 790,490 Mariposa ........................ 46,476 Mendocino ........................ 160,435 Merced ........................ 298,004 Modoc ........................ 24,022 Mono ........................ 47,778 Monterey ........................ 795,819 Napa ........................ 366,020 Nevada ........................ 234,292 Orange ........................ 6,826,325 Placer ........................ 628,047 Plumas ........................ 80,606 Riverside ........................ 2,358,068 Sacramento ........................ 1,554,245 San Benito ........................ 90,408 San Bernardino ........................ 2,139,938 San Diego ........................ 5,413,943 San Francisco ........................ 1,013,332 San Joaquin ........................ 818,686 San Luis Obispo ........................ 736,288 San Mateo ........................ 2,220,001 Santa Barbara ........................ 926,817 Santa Clara ........................ 4,213,639 Santa Cruz ........................ 565,328 Shasta ........................ 342,399 Sierra ........................ 7,383 Siskiyou ........................ 91,164 Solano ........................ 469,207 Sonoma ........................ 1,035,049 Stanislaus ........................ 866,155 Sutter ........................ 147,436 Tehama ........................ 97,222 Trinity ........................ 24,913 Tulare ........................ 501,907 Tuolumne ........................ 126,067 Ventura ........................ 1,477,789 Yolo ........................ 278,309 Yuba ........................ 88,968 (4) The Department of Finance shall consider any or all of the following items in determining the extent to which a county has satisfied the terms and repaid the loan, pursuant to the contract, as offered under this part: (A) County performance as indicated by the State Board of Equalization’s sample survey required pursuant to Section 15640 of the Government Code. (B) Performance measures adopted by the California Assessors’ Association. (C) Reduction of backlog of assessment appeals and Proposition 8 declines in value. (D) County compliance with mandatory audits required by Section 469. (E) Reduction of backlogs in new construction, changes in ownership, and supplemental roll. (F) Other measures, as determined by the Director of Finance. (5) The Director of Finance shall notify the Controller of any participating county that fails to comply with the terms of the agreement, including the repayment of the loan. When the Controller receives notice from the Director of Finance, the Controller shall make an apportionment to the General Fund on behalf of the participating county in the amount of that required payment for the purpose of making that payment. The Controller shall make that payment only from moneys credited to the Motor Vehicle License Fee Account in the Transportation Tax Fund to which the participating county is entitled at that time under Chapter 5 (commencing with Section 11001) of Part 5 of Division 2, and shall thereupon reduce, by the amount of the payment, the subsequent allocation or allocations to which the county would otherwise be entitled under that chapter. (c) (1) Funds appropriated for purposes of this section shall be used to enhance the property tax administration system by providing supplemental resources. Amounts provided to any county as a loan pursuant to this section shall not be used to supplant the current level of funding. In order to participate in the State-County Property Tax Administration Loan Program, a participating county shall maintain a base staffing, including contract staff, and total funding level in the county assessor’s office, independent of the loan proceeds provided pursuant to this act, equal to the levels in the 1994–95 fiscal year exclusive of amounts provided to the assessor’s office pursuant to Item 9100-102-001 of the Budget Act of 1994. However, in a county in which the 1994–95 funding level for the assessor’s office was higher than the 1993–94 level, the 1993–94 fiscal year staffing and funding levels shall be considered the base year for purposes of this section. Commencing with the 1996–97 fiscal year, if a county was otherwise eligible but was unable to participate in this program in the 1995–96 fiscal year because it did not meet the funding level and staffing requirements of this paragraph, that county shall maintain a base staffing, including contract staff, and total funding level in the county assessor’s office equal to the levels in the 1995–96 fiscal year. (2) Prior to the assessor’s recommendation for participation in the State-County Property Tax Administration Loan Program, the assessor shall consult with the county tax collector, and any other county agency directly involved in property tax administration, to discuss the needs of the program for the duration of the contractual agreement. (d) A participating county may establish a tracking system whereby a work or function number is assigned to each appraisal or administrative activity. That system should provide statistical data on the number of production units performed by each employee and the positive and negative change in assessed value attributable to the activities performed by each employee. (e) Notwithstanding Section 95.3, no amount of funds provided to an eligible county pursuant to this section shall result in any deduction from those property tax administrative costs that are eligible for reimbursement pursuant to Section 95.3. (f) At the request of the Department of Finance, the board shall assist the Department of Finance in evaluating contracts entered into pursuant to this section. (Amended by Stats. 2000, Ch. 602, Sec. 1. Effective January 1, 2001.) - 95.35. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 6. Allocation of Property Tax Revenue [95 - 100.96] ( Chapter 6 repealed and added by Stats. 1994, Ch. 1167, Sec. 3. ) ## ARTICLE 1. Definitions and Administration [95 - 95.60] ( Article 1 added by Stats. 1994, Ch. 1167, Sec. 3. )
This section creates a county property tax administration grant program and sets conditions for county participation, grant use, and ongoing eligibility.
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 6. Allocation of Property Tax Revenue [95 - 100.96] ( Chapter 6 repealed and added by Stats. 1994, Ch. 1167, Sec. 3. ) ## ARTICLE 1. Definitions and Administration [95 - 95.60] ( Article 1 added by Stats. 1994, Ch. 1167, Sec. 3. ) ## 95.35. (a) The Legislature finds and declares that there is a significant and compelling state financial interest in the maintenance of an adequately funded system of property tax administration. This financial interest derives from the fact that 53 percent of all property tax revenues collected statewide serve to offset the General Fund obligation to fund K–12 schools, and extends not only to assessment and maintenance of the tax rolls, but also to all aspects of the system which include, but are not limited to, collection, apportionment, allocation, and processing and defending appeals. The Legislature further finds and declares that the combination of limitations on county revenue authority, increasing county financial obligations, and the shift of county property taxes to schools has created a financial disincentive for counties to adequately fund property tax administration. This disincentive is most clearly evidenced by the fact that counties, on average, receive 19 percent of statewide property tax revenues while they are obligated to pay an average of 73 percent of the costs of administration. The Legislature also finds and declares that the State-County Property Tax Loan Program contained in Section 95.31 was in recognition of the state’s financial interest, and the success of that program has demonstrated the appropriateness of an ongoing commitment of state funds to reduce the burden of property tax administration on county finances. Therefore, it is the intent of the Legislature, in enacting this act, to establish a grant program known as the State-County Property Tax Administration Grant Program that will continue the success of the State-County Property Tax Loan Program and maintain the commitment to efficient property tax administration. (b) Notwithstanding any other provision of law, in the 2002–03 fiscal year and each fiscal year thereafter to the 2006–07 fiscal year, inclusive, any county board of supervisors may, upon the recommendation of the assessor, adopt a resolution to elect to participate in the State-County Property Tax Administration Grant Program. Any resolution so adopted shall comply with the terms and conditions contained in paragraph (2) of subdivision (c). If adopted, a copy of the resolution shall be sent to the Department of Finance, which shall, upon approval, transmit a copy of the resolution to the Controller. (c) (1) Any county electing to participate in this program may be qualified to receive a grant in an amount, up to and including, the applicable amount listed in paragraph (3). However, the grant eligibility of a county may be terminated at the discretion of the Department of Finance if a county does not meet the conditions specified in paragraph (4). (2) The resolution to participate in this program shall include a detailed listing of the proposed uses by the county of the grant moneys, including, but not limited to: (A) The proposed positions to be funded. (B) Any increased automation costs. (C) The specific tasks and functions that will be performed during the fiscal year with these funds. (3) Upon transmittal of the electing resolution by the Department of Finance, the Controller shall, provided sufficient moneys have been appropriated by the Legislature for purposes of this section, provide a grant to the electing county for the applicable amount specified in the following schedule: Jurisdiction Amount Alameda ........................ $ 2,152,429 Alpine ........................ 3,124 Amador ........................ 80,865 Butte ........................ 381,956 Calaveras ........................ 109,897 Colusa ........................ 53,957 Contra Costa ........................ 2,022,088 Del Norte ........................ 36,203 El Dorado ........................ 302,795 Fresno ........................ 1,165,249 Glenn ........................ 59,197 Humboldt ........................ 210,806 Imperial ........................ 231,673 Inyo ........................ 100,080 Kern ........................ 1,211,318 Kings ........................ 138,653 Lake ........................ 117,376 Lassen ........................ 54,699 Los Angeles ........................ 13,451,670 Madera ........................ 212,991 Marin ........................ 790,490 Mariposa ........................ 46,476 Mendocino ........................ 160,435 Merced ........................ 298,004 Modoc ........................ 24,022 Mono ........................ 47,778 Monterey ........................ 795,819 Napa ........................ 366,020 Nevada ........................ 234,292 Orange ........................ 6,826,325 Placer ........................ 628,047 Plumas ........................ 80,606 Riverside ........................ 2,358,068 Sacramento ........................ 1,554,245 San Benito ........................ 90,408 San Bernardino ........................ 2,139,938 San Diego ........................ 5,413,943 San Francisco ........................ 1,013,332 San Joaquin ........................ 818,686 San Luis Obispo ........................ 736,288 San Mateo ........................ 2,220,001 Santa Barbara ........................ 926,817 Santa Clara ........................ 4,213,639 Santa Cruz ........................ 565,328 Shasta ........................ 342,399 Sierra ........................ 7,383 Siskiyou ........................ 91,164 Solano ........................ 469,207 Sonoma ........................ 1,035,049 Stanislaus ........................ 866,155 Sutter ........................ 147,436 Tehama ........................ 97,222 Trinity ........................ 24,913 Tulare ........................ 501,907 Tuolumne ........................ 126,067 Ventura ........................ 1,477,789 Yolo ........................ 278,309 Yuba ........................ 88,968 (4) The Department of Finance shall consider the following items in determining whether a county may continue to receive a grant under this section: (A) The county’s performance as indicated by the State Board of Equalization’s sample survey required by Section 15640 of the Government Code. (B) Any performance measures adopted by the California Assessors’ Association, the California Association of Clerks and Elections Officials, the State Association of County Auditor-Controllers, and the California Association of County Treasurers and Tax Collectors. (C) The county’s reduction of backlogs of assessment appeals and declines in taxable value below adjusted base year value. (D) The county’s compliance with mandatory audits required by Section 469 or the county’s delivery of tax bills as required by Section 2610.5. (E) The county’s reduction of backlogs of determinations regarding new construction, changes in ownership, and supplemental assessments. (F) Any other measure, as determined by the Director of Finance and transmitted to a county prior to its receiving a grant. (d) (1) Funds appropriated for purposes of this section shall be used to enhance the property tax administration system. Amounts provided to any county as a grant pursuant to this section may not be used to supplant the current level of county funding for property tax administration, exclusive of funds received pursuant to the predecessor State-County Property Tax Loan Program. In order to participate in the State-County Property Tax Administration Grant Program, a participating county shall maintain a base staffing, including contract staff, and total funding level in the county assessor’s office, independent of the grant proceeds provided pursuant to this section, equal to the levels in the 1994–95 fiscal year, exclusive of amounts provided to the assessor’s office pursuant to Item 9100-102-001 of the Budget Act of 1994. However, in a county in which the 1994–95 fiscal year funding level for the assessor’s office was higher than the 1993–94 fiscal year level, the 1993–94 fiscal year staffing and funding levels shall be considered the base year for purposes of this section. If a county was otherwise eligible but was unable to participate in the State-County Property Tax Loan Program in the 1995–96 fiscal year because it did not meet the funding level and staffing requirements of this paragraph, that county shall maintain a base staffing, including contract staff, and total funding level in the county assessor’s office equal to the levels in the 1995–96 fiscal year. (2) Prior to the assessor’s recommendation for participation in the State-County Property Tax Administration Grant Program, the assessor shall consult with the county tax collector, and any other county agency directly involved in property tax administration, to develop an identifiable plan for the use of these funds during the period specified in the resolution by the board of supervisors. This plan shall be subject to modification and approval of the board of supervisors. (e) In any fiscal year in which the assessor of a county elects not to participate in the grant program or submits to the board of supervisors a grant proposal that is less than the applicable amount specified in paragraph (3) of subdivision (c), any other department of that county that is responsible for the administration, allocation, or adjudication of property tax, as defined in Section 95.3, may submit to the board of supervisors an application for the remainder of the allowable grant amount set forth in paragraph (3) of subdivision (c). Any grant proposal submitted pursuant to this subdivision shall include the information specified in paragraph (2) of subdivision (c), and will be subject to the performance standards set forth in paragraph (4) of subdivision (c). (f) If the funds appropriated by any Budget Act for the purposes set forth in this section exceed sixty million dollars ($60,000,000), the excess shall be allocated among participating counties in proportion to each county’s applicable grant share listed in the schedule set forth in paragraph (3) of subdivision (c). Any additional funds allocated pursuant to this subdivision shall be transferred by the Controller to the boards of supervisors of participating counties at the same time as the transfer of funds pursuant to paragraph (3) of subdivision (c), and the funds transferred shall be available for allocation by the board of supervisors within the county only for the purposes of administration, allocation, or adjudication of property taxes, as defined in Section 95.3. Any county receiving funds pursuant to this subdivision shall be required to comply with the same reporting requirements as those required for grant funds received pursuant to subdivision (c). (g) A participating county may establish a tracking system whereby a work or function number is assigned to each appraisal or administrative activity. This tracking system should provide statistical data on the number of production units performed by the county and the positive and negative change in assessed value attributable to the activities performed by each employee. (h) At the request of the Department of Finance, the State Board of Equalization shall assist the Department of Finance in evaluating grants made pursuant to this section. (i) Notwithstanding Section 95.3, any funds provided to an eligible county pursuant to this section shall not result in any reduction of those county property tax administrative costs that are reimbursable pursuant to Section 95.3. (Amended by Stats. 2002, Ch. 214, Sec. 1. Effective January 1, 2003.) - 95.4. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 6. Allocation of Property Tax Revenue [95 - 100.96] ( Chapter 6 repealed and added by Stats. 1994, Ch. 1167, Sec. 3. ) ## ARTICLE 1. Definitions and Administration [95 - 95.60] ( Article 1 added by Stats. 1994, Ch. 1167, Sec. 3. )
Invoices under subdivision (b) of Section 95.2, or its predecessor, must not include county auditor costs under Health and Safety Code Section 33672.5.
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 6. Allocation of Property Tax Revenue [95 - 100.96] ( Chapter 6 repealed and added by Stats. 1994, Ch. 1167, Sec. 3. ) ## ARTICLE 1. Definitions and Administration [95 - 95.60] ( Article 1 added by Stats. 1994, Ch. 1167, Sec. 3. ) ## 95.4. Amounts invoiced pursuant to subdivision (b) of Section 95.2 or its predecessor shall not include the amount of any costs incurred by the county auditor pursuant to Section 33672.5 of the Health and Safety Code. (Added by Stats. 1994, Ch. 1167, Sec. 3. Effective January 1, 1995.) - 95.5. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 6. Allocation of Property Tax Revenue [95 - 100.96] ( Chapter 6 repealed and added by Stats. 1994, Ch. 1167, Sec. 3. ) ## ARTICLE 1. Definitions and Administration [95 - 95.60] ( Article 1 added by Stats. 1994, Ch. 1167, Sec. 3. )
This section creates a county assessor grant program and sets reporting, funding, and administration rules for participating counties and the Department of Finance.
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 6. Allocation of Property Tax Revenue [95 - 100.96] ( Chapter 6 repealed and added by Stats. 1994, Ch. 1167, Sec. 3. ) ## ARTICLE 1. Definitions and Administration [95 - 95.60] ( Article 1 added by Stats. 1994, Ch. 1167, Sec. 3. ) ## 95.5. (a) The Legislature finds and declares all of the following: (1) In recognition of the fact that over 50 percent of annual property tax revenues accrue to K–14 schools and county offices of education, and thereby help to offset the state’s General Fund obligation to those entities, the state has a vested financial interest in ensuring that county assessors have the resources necessary to fairly and efficiently administer the county property tax rolls. Fair and efficient administration includes, but is not limited to, the expeditious enrollment of properties that are newly constructed or that change ownership, the timely levying of supplemental assessments when ownership changes occur, the timely reassessment of property to reflect market values, and the defense of assessed valuations that county assessors believe have been improperly appealed. (2) It is the intent of the Legislature to establish a three-year pilot program limited to nine competitively selected county assessors’ offices to quantify the benefit of providing county assessors with state grants to improve their ability to discharge these, and related essential duties. (3) The success of the pilot program shall be determined based on whether the assessment activities funded with pilot program funds in each county have enhanced countywide equalization by properly valuing property, and have thereby generated property tax revenues for K–14 schools and county offices of education in an amount that is not less than the total amount of General Fund revenues expended to fund the pilot program in each participating county. (b) For the 2014–15 fiscal year to the 2016–17 fiscal year, inclusive, there is hereby created the State-County Assessors’ Partnership Agreement Program, to be administered by the Department of Finance. (1) Program funding shall be subject to appropriation in the annual Budget Act. The program shall be inoperative in any fiscal year in which an appropriation is not provided. (2) Each participating county shall annually match, on a dollar-for-dollar basis, the program funds apportioned to their county assessor’s office. (3) Program funds provided to participating county assessors shall be used to supplement, and not supplant, existing funding. For purposes of this paragraph, base staffing and funding levels shall be calculated as of June 30, 2014, unless otherwise authorized by the Department of Finance. (4) (A) The costs paid under the program shall be both of the following: (i) Actual administrative costs for purposes of Section 75.60. (ii) Property tax administrative costs for purposes of Section 95.3. (B) For purposes of this paragraph, “costs paid under the program” includes both of the following: (i) Program funds provided to participating county assessor’s offices by the state. (ii) Matching funds provided by the county. (c) All counties shall be eligible to apply to participate in the program. However, the Department of Finance shall limit program participation as follows: (1) (A) No more than two program participants shall be selected from counties of the first or second class, inclusive, as defined in Sections 28022 and 28023 of the Government Code. (B) Each county selected from within the classes specified in subparagraph (A) shall be eligible to receive at least 25 percent of the amount annually appropriated for the program, not to exceed one million eight hundred seventy-five thousand dollars ($1,875,000). (C) If the number of approved program participants is not sufficient to meet the number of participants allowed under subparagraph (A), the number of program participants under subparagraph (A) of paragraph (2) may be increased by the remaining number of participants from this paragraph. The remaining funds will be added to the funds available within subparagraph (B) of paragraph (2) so that the total program funds will be available for distribution equally among the participants in paragraph (2). (2) (A) No more than four program participants shall be selected from counties of the 3rd to 12th classes, inclusive, as defined in Sections 28024 to 28033, inclusive, of the Government Code. (B) Each county selected from within the classes specified in subparagraph (A) shall be eligible to receive at least 11 percent of the amount annually appropriated for the program, not to exceed eight hundred twenty-five thousand dollars ($825,000). (C) If the number of approved program participants is not sufficient to meet the number of participants allowed under subparagraph (A), the number of program participants under subparagraph (A) of paragraph (3) may be increased by the remaining number of participants from this paragraph. The remaining funds will be added to the funds available within subparagraph (B) of paragraph (3) so that the total program funds set aside will be available for distribution equally among the participants in paragraph (3). (3) (A) No more than three program participants shall be selected from counties of the 13th to 58th classes, inclusive, as defined in Sections 28034 to 28079, inclusive, of the Government Code. (B) Each county selected from within the classes specified in subparagraph (A) shall be eligible to receive at least 2 percent of the amount annually appropriated for the program, not to exceed one hundred fifty thousand dollars ($150,000). (4) County populations for purposes of this subdivision shall be determined based on the most recent January estimate by the Demographic Research Unit of the Department of Finance. (d) County assessors’ offices that elect to apply to participate in the program shall do all the following on or before September 15, 2014: (1) Transmit to the Department of Finance a resolution of the county board of supervisors that states the county agrees to provide the assessor’s office with matching funds, on a dollar-for-dollar basis, in each year that the assessor’s office participates in the program. (2) Submit to the Department of Finance an application, in the form and manner specified by Department of Finance. The Department of Finance may reject applications not received by the specified date. At a minimum, the application shall include the following: (A) The staff the county assessor proposes to fund using program funds and matching county funds. (B) The estimated value that the staff identified in subparagraph (A) will result in a change to the county property tax roll pursuant to work performed in accordance with subparagraph (A) of paragraph (1) of subdivision (f). This information shall be provided for each of the three fiscal years that the program is authorized to operate. The application shall separately state each of the following: (i) The dollar value changed on the county property tax roll by county assessor’s office staff in the 2013–14 fiscal year through performance of the tasks described in subparagraph (A) of paragraph (1) of subdivision (f). (ii) The estimated countywide backlog of newly constructed real property that has not yet been enrolled and the estimated rate at which the staff identified in subparagraph (A) will enroll that property. (C) The estimated value that the staff identified in subparagraph (A) will result in a change to the county property tax roll pursuant to work performed in accordance with subparagraph (B) of paragraph (1) of subdivision (f). This information shall be provided for each of the three fiscal years that the program is authorized to operate. The application shall separately state each of the following: (i) The dollar value changed on the county property tax roll by county assessor’s office staff in the 2013–14 fiscal year through performance of the tasks described in subparagraph (B) of paragraph (1) of subdivision (f). (ii) The estimated countywide backlog of real property that has changed ownership and not yet been reassessed and the estimated dollar value of that real property. (D) The estimated value that the staff identified in subparagraph (A) will result in a change to the county property tax roll pursuant to work performed in accordance with subparagraph (C) of paragraph (1) of subdivision (f). This information shall be provided for each of the three fiscal years that the program is authorized to operate. The application shall separately state each of the following: (i) The dollar value changed on the county property tax roll by county assessor’s office staff in the 2013–14 fiscal year through performance of the tasks described in subparagraph (C) of paragraph (1) of subdivision (f). (ii) The estimated countywide backlog of supplemental assessments that have not been issued and the estimated dollar value of those assessments. (E) The estimated value that the staff identified in subparagraph (A) will result in a change to the county property tax roll pursuant to work performed in accordance with subparagraph (D) of paragraph (1) of subdivision (f). This information shall be provided for each of the three fiscal years that the program is authorized to operate. The application shall separately state each of the following: (i) The dollar value changed on the county property tax roll by county assessor’s office staff in the 2013–14 fiscal year through performance of the tasks described in subparagraph (D) of paragraph (1) of subdivision (f). (ii) The estimated countywide backlog of real properties that have not been reassessed upon modification and the estimated dollar value that those modifications will add to the county property tax roll. (F) The estimated value that the staff identified in subparagraph (A) will result in a change to the county property tax roll pursuant to work performed in accordance with subparagraph (E) of paragraph (1) of subdivision (f). This information shall be provided for each of the three fiscal years that the program is authorized to operate. The application shall separately state each of the following: (i) The dollar value changed on the county property tax roll by county assessor’s office staff in the 2013–14 fiscal year through performance of the tasks described in subparagraph (E) of paragraph (1) of subdivision (f). (ii) The estimated countywide backlog of escaped assessments and the estimated dollar value of those assessments. (G) The estimated value that the staff identified in subparagraph (A) will add to the county property tax roll pursuant to work performed in accordance with subparagraph (F) of paragraph (1) of subdivision (f). This information shall be provided for each of the three fiscal years that the program is authorized to operate. The application shall separately state each of the following: (i) The dollar value changed on the county property tax roll by county assessor’s office staff in the 2013–14 fiscal year through performance of the tasks described in subparagraph (F) of paragraph (1) of subdivision (f). (ii) The estimated countywide backlog of properties that have not been reassessed to market value subsequent to having their assessed values reduced and the estimated dollar value of those reassessments. (H) The estimated number of assessment appeals to which the staff identified in subparagraph (A) will respond in accordance with subparagraph (G) of paragraph (1) of subdivision (f). This information shall be provided for each of the three fiscal years that the program is authorized to operate. The application shall separately state each of the following: (i) The dollar value retained on the county property tax roll by county assessor’s office staff in the 2013–14 fiscal year through performance of the tasks described in subparagraph (G) of paragraph (1) of subdivision (f). (ii) The number of assessment appeals to which the county assessor was unable to respond due to staffing shortages in the 2013–14 fiscal year, and the dollar amount by which the county property tax roll was consequently reduced. (I) The estimated value that the staff identified in subparagraph (A) will result in a change to the county property tax roll pursuant to work performed in accordance with subparagraph (H) of paragraph (1) of subdivision (f). This information shall be provided for each of the three fiscal years that the program is authorized to operate. The application shall separately state each of the following: (i) The dollar value changed on the county property tax roll by county assessor’s office staff in the 2013–14 fiscal year through performance of the tasks described in subparagraph (H) of paragraph (1) of subdivision (f). (ii) The estimated amount resulting in change to the county property tax roll due to additional audits completed pursuant to Sections 469 and 470 and the estimated dollar value of those assessments. (J) The estimated value that the staff identified in subparagraph (A) will result in a change to the county property tax roll pursuant to work performed in accordance with subparagraph (I) of paragraph (1) of subdivision (f). This information shall be provided for each of the three fiscal years that the program is authorized to operate. The application shall separately state each of the following: (i) The dollar value changed on the county property tax roll by county assessor’s staff in the 2013–14 fiscal year through performance of the tasks described in subparagraph (I) of paragraph (1) of subdivision (f). (ii) The estimated amount resulting in a change to the county property tax roll due to discovering taxable property pursuant to Sections 405 and 531, the estimated dollar value of those assessments, and the estimated rate at which the staff identified in subparagraph (A) will issue those assessments. (K) State the amount of program funds and county matching funds that the county assessor proposes to expend for each of paragraphs (2) and (3) of subdivision (f). (e) (1) The Department of Finance shall review the applications, select the program participants on the strength of those applications, and notify the participants of their selection no later than October 15, 2014. No later than October 22, 2014, and each October 22 thereafter while the program is operative, the Department of Finance shall instruct the office of the State Controller to remit to each participating county the appropriate sum in accordance with subdivision (c). (2) It is the intent of the Legislature that the Department of Finance seek to ensure that the applicants selected to participate in the program consist of a representative cross section of the state’s county assessor’s offices. Therefore, it is the intent of the Legislature that the Department of Finance consider factors other than revenue generating potential when reviewing applications. (f) County assessors’ offices shall use program funds only for the following purposes, provided that the funds may be used for additional, related purposes upon the receipt of specific authorization from the Department of Finance: (1) The payment of salaries and benefits to assessor’s office staff hired or otherwise funded subsequent to the Department of Finance’s approval of the assessor’s program participation application pursuant to subdivision (d), to assist with the following activities: (A) Assessing and enrolling newly constructed real property. (B) Reassessing real property that has changed ownership. (C) Processing supplemental assessments for real property that has changed ownership. (D) Reassessing existing real property that has been modified in a way that changes its current assessed value. (E) Reassessing real and personal property that has escaped assessment, as defined in Section 531. (F) Reassessing to current market value those real properties for which the county assessor previously reduced the assessed valuation pursuant to subdivision (b) of Section 2 of Article XIII A of the Constitution. (G) Responding to real property assessment appeals pursuant to Part 3 (commencing with Section 1601) of Division 1. (H) Conducting property tax audits pursuant to Sections 469 and 470. (I) Discovering real and personal property not previously assessed. (2) Procuring office space for staff hired pursuant to paragraph (1). (3) Procuring office supplies and related items for staff hired pursuant to paragraph (1). (4) Procuring information technology systems and software to assist with the activities specified in subparagraphs (A) to (G), inclusive, of paragraph (1) by increasing efficiencies and effectiveness of property tax administration, and allowing for appropriate utilization of program receipts. For purposes of this paragraph, “information technology systems and software” shall exclude desktop computers, portable computers, tablet computers, and mobile phones, unless specifically authorized by the Department of Finance. (g) No later than April 15, 2015, and each subsequent April 15 that the program is operative, each participating county assessor’s office shall report the following information to the Department of Finance in the form and manner specified by the Department of Finance: (1) The matching funds provided by the county in the fiscal year. (2) A status report for completing the assessment activities using program funds and county matching funds to meet the benchmarks specified in paragraph (2) of subdivision (a) in the next fiscal year. (h) No later than September 15, 2015, and each subsequent September 15 that the program is operative, each participating county assessor’s office shall report the following information to the Department of Finance in the form and manner specified by the Department of Finance: (1) (A) The matching funds provided by the county in the fiscal year. (B) If the matching funds provided by the county are less than the amount determined for that year by the Department of Finance pursuant to paragraph (2) of subdivision (b), the Director of Finance shall immediately terminate the county’s participation in the program. (2) The number of staff whose salaries and benefits were paid in full with program grant funds and with county matching funds in the fiscal year. (3) The number of properties assessed and enrolled in the fiscal year pursuant to subparagraph (A) of paragraph (1) of subdivision (f) by the staff identified in paragraph (1) of subdivision (f), and the total assessed value of those properties. If applicable, the county assessor shall separately report the number of properties assessed and enrolled in the fiscal year using the information technology systems and software identified in paragraph (4) of subdivision (f) and the total assessed value of those properties. (4) The number of properties reassessed in the fiscal year pursuant to subparagraph (B) of paragraph (1) of subdivision (f) by the staff identified in paragraph (1) of subdivision (f), and the total roll value of those reassessments. If applicable, the county assessor shall separately report the number of properties reassessed in the fiscal year using the information technology systems and software identified in paragraph (4) of subdivision (f) and the total roll value of those reassessments. (5) The number of supplemental assessments enrolled in the fiscal year pursuant to subparagraph (C) of paragraph (1) of subdivision (f) by the staff identified in paragraph (1) of subdivision (f), and the total roll value of those supplemental assessments. If applicable, the county assessor shall separately report the number of supplemental assessments enrolled in the fiscal year using the information technology systems and software identified in paragraph (4) of subdivision (f) and the total roll value of those supplemental assessments. (6) The number of properties reassessed in the fiscal year pursuant to subparagraph (D) of paragraph (1) of subdivision (f) by the staff identified in paragraph (1) of subdivision (f) and the total roll value of those reassessments. If applicable, the county assessor shall separately report the number of properties reassessed in the fiscal year using the information technology systems and software identified in paragraph (4) of subdivision (f) and the total roll value of those reassessments. (7) The number of escaped assessments enrolled in the fiscal year pursuant to subparagraph (E) of paragraph (1) of subdivision (f) by the staff identified in paragraph (1) of subdivision (f), and the total roll value of those assessments. If applicable, the county assessor shall separately report the number of escaped assessments enrolled in the fiscal year using the information technology systems and software identified in paragraph (4) of subdivision (f) and the total roll value of those assessments. (8) The number of properties reassessed in the fiscal year pursuant to subparagraph (F) of paragraph (1) of subdivision (f) by the staff identified in paragraph (1) of subdivision (f), and the total roll value of those reassessments. If applicable, the county assessor shall separately report the number of properties reassessed in the fiscal year using the information technology systems and software identified in paragraph (4) of subdivision (f) and the total roll value of those reassessments. (9) The number of assessment appeals successfully responded to in the fiscal year pursuant to subparagraph (G) of paragraph (1) of subdivision (f) by the staff identified in paragraph (1) of subdivision (f) and the total value retained on the roll as a result. For purposes of this paragraph, “successfully responded to” means the assessment appeals board did not reduce the assessed value to that claimed by the appellant. (10) The additional number of property tax audits completed in the fiscal year pursuant to subparagraph (H) of paragraph (1) of subdivision (f) by the staff identified in paragraph (1) of subdivision (f) and the total value retained on the roll as a result. For purposes of this paragraph, additional audits refers to the number greater than the required volume of pool audits pursuant to Section 469. (11) The number of properties discovered pursuant subparagraph (I) of paragraph (1) of subdivision (f) by the staff identified in paragraph (1) of subdivision (f) and the total value retained on the roll as a result. (i) The Department of Finance shall annually review the information submitted pursuant to subdivision (g), and shall determine for each county whether the work performed using program funds and county matching funds has met the benchmarks specified in paragraph (2) of subdivision (a). Subsequent to the provision of 30 days’ notice to the Joint Legislative Budget Committee, the Director of Finance may terminate the participation of a county assessor’s office in the program under the following circumstances: (1) If the program activities of the assessor’s office have not met the benchmarks specified in paragraph (2) of subdivision (a), and if the Director of Finance believes the assessor’s office does not have a viable plan for performing additional assessment activities that will meet those benchmarks in the next fiscal year. (2) If the program funds were expended for purposes not authorized in subdivision (f), or as otherwise approved by the Department of Finance pursuant to that subdivision. (3) If the Director of Finance believes that the county’s participation is no longer in the best fiscal or policy interest of the state or of the affected taxing entities. (j) Upon the request of the Department of Finance, participating county assessors’ offices shall provide the Department of Finance with any supplemental information necessary to substantiate the information contained in the report submitted pursuant to subdivision (g). (k) No later than May 8, 2017, the Department of Finance shall provide the Joint Legislative Budget Committee with a report that, at a minimum, includes the following information for each county and for each fiscal year that the program was in operation: (1) The assessed value of properties enrolled pursuant to subparagraph (A) of paragraph (1) of subdivision (f), using program funds and county matching funds. If applicable, the Department of Finance shall separately report the assessed value of properties enrolled using the information technology systems and software identified in paragraph (4) of subdivision (f). (2) The increase in assessed value of properties reassessed pursuant to subparagraph (B) of paragraph (1) of subdivision (f), using program funds and county matching funds. If applicable, the Department of Finance shall separately report the increase in assessed value of properties reassessed using the information technology systems and software identified in paragraph (4) of subdivision (f). (3) The total value of the supplemental assessments levied pursuant to subparagraph (C) of paragraph (1) of subdivision (f), using program funds and county matching funds. If applicable, the Department of Finance shall separately report the value of the supplemental assessments levied using the information technology systems and software identified in paragraph (4) of subdivision (f). (4) The increase in assessed value of properties reassessed pursuant to subparagraph (D) of paragraph (1) of subdivision (f), using program funds and county matching funds. If applicable, the Department of Finance shall separately report the increase in assessed value of properties reassessed using the information technology systems and software identified in paragraph (4) of subdivision (f). (5) The increase in assessed value associated with escaped assessments enrolled pursuant to subparagraph (E) of paragraph (1) of subdivision (f), using program funds and county matching funds. If applicable, the Department of Finance shall separately report the increase in assessed value associated with escaped assessments enrolled using the information technology systems and software identified in paragraph (4) of subdivision (f). (6) The increase in assessed value associated with properties reassessed pursuant to subparagraph (F) of paragraph (1) of subdivision (f), using program funds and county matching funds. If applicable, the Department of Finance shall separately report the increase in assessed value associated with properties reassessed using the information technology systems and software identified in paragraph (4) of subdivision (f). (7) The number of assessment appeals successfully responded to pursuant to subparagraph (G) of paragraph (1) of subdivision (f), using program funds and county matching funds, and the amount of assessed value retained on the roll as a result. For purposes of this paragraph, “successfully responded to” means the assessment appeals board did not reduce the assessed value to that claimed by the appellant. (8) The increase in assessed value associated with property tax audits pursuant to subparagraph (H) of paragraph (1) of subdivision (f), using program funds and county matching funds. If applicable, the Department of Finance shall separately report the increase in assessed value associated with escaped assessments enrolled using the information technology systems and software identified in paragraph (4) of subdivision (f). (9) The increase in assessed value associated with the discovery of previously unassessed property pursuant to subparagraph (I) of paragraph (1) of subdivision (f), using program funds and county matching funds. If applicable, the Department of Finance shall separately report the increase in assessed value associated with escaped assessments enrolled using the information technology systems and software identified in paragraph (4) of subdivision (f). (10) An estimate of the countywide property tax revenue resulting from the assessed valuation increases identified pursuant to paragraphs (1) to (9), inclusive, and paragraphs (8) and (9). (11) An estimate of the countywide property tax revenue that was retained as a result of the appeals workload identified in paragraph (7). (12) An estimate of the amount of revenue identified in paragraphs (10) and (11) that accrued to the following entities: (A) K–12 school districts. (B) California Community College districts. (C) County Offices of Education. (13) A determination as to whether the program succeeded according to the criteria specified in paragraph (3) of subdivision (a), and a recommendation as to whether the program should be continued in its current form, expanded to include additional county assessors’ offices, or terminated in the 2017–18 fiscal year. (l) The Legislature finds and declares there is a compelling public interest in allowing the Department of Finance to implement and administer the provisions of this section as expeditiously as possible, and to thereby accelerate countywide equalization efforts. The Department of Finance is therefore exempt from the provisions of the Administrative Procedure Act (Chapter 3.5 (commencing with Section 11340) of Part 1 of Division 3 of Title 2 of the Government Code) for the express purpose of carrying out the duties in this section. (Amended by Stats. 2019, Ch. 29, Sec. 135. (SB 82) Effective June 27, 2019.) - 95.50. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 6. Allocation of Property Tax Revenue [95 - 100.96] ( Chapter 6 repealed and added by Stats. 1994, Ch. 1167, Sec. 3. ) ## ARTICLE 1. Definitions and Administration [95 - 95.60] ( Article 1 added by Stats. 1994, Ch. 1167, Sec. 3. )
This section creates a county assessors’ funding program and sets matching-fund, spending, application, reporting, and Department of Finance administration rules.
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 6. Allocation of Property Tax Revenue [95 - 100.96] ( Chapter 6 repealed and added by Stats. 1994, Ch. 1167, Sec. 3. ) ## ARTICLE 1. Definitions and Administration [95 - 95.60] ( Article 1 added by Stats. 1994, Ch. 1167, Sec. 3. ) ## 95.50. (a) The Legislature finds and declares that the state and local governments benefit when county assessors are able to fairly, accurately, and expeditiously assess property for property tax purposes. It is the intent of the Legislature in enacting this section to assist county assessors in performing property assessments. (b) For the 2018–19 fiscal year to the 2020–21 fiscal year, inclusive, there is hereby created the State Supplementation for County Assessors Program, hereinafter referred to as the “Program” in this section, to be administered by the Department of Finance, hereinafter referred to as the “department” in this section. (1) Program funding shall be subject to appropriation in the annual Budget Act. (2) (A) In each fiscal year in which it receives program funds, a participating county assessor’s office shall match the Program funds apportioned to that county assessor’s office, at the rate of one dollar ($1) for every two dollars ($2) in Program funds that the county assessor’s office receives in Program funds. (B) If a county assessor’s office authorized to participate in the Program pursuant to subdivision (f) fails to provide matching funds as required by this paragraph, the county assessor’s office shall, within 30 days of an order by the department to do so, return to the State Controller’s office all Program funds it received in the fiscal year during which it did not provide matching funds. (3) Program funds provided to participating county assessors shall be used to supplement, and not supplant, existing funding and staffing levels. (c) All counties shall be eligible to apply to participate in the Program. The department shall annually apportion to an individual county no more than 15 percent of the amount appropriated for the Program in the Budget Act for the relevant fiscal year. (d) County assessors’ offices shall use Program funds only for the following purposes: (1) The payment of salaries and benefits to the county assessor’s office staff for the following activities: (A) Assessing and enrolling newly constructed real property. (B) Reassessing real property that has changed ownership. (C) Processing supplemental assessments for real property that has changed ownership. (D) Reassessing existing real property that has been modified in a way that changes its current assessed value. (E) Reassessing real and personal property that has escaped assessment, as provided in Article 4 (commencing with Section 531) of Chapter 3 of Part 2. (F) Reassessing to current market value those real properties for which the county assessor previously reduced the assessed valuation pursuant to subdivision (b) of Section 2 of Article XIII A of the California Constitution. (G) Discovering unassessed real and personal property. (H) Responding to real property assessment appeals pursuant to Part 3 (commencing with Section 1601). (I) Conducting property tax audits pursuant to Sections 469 and 470. (2) Procuring office space for staff hired pursuant to paragraph (1). (3) Procuring office supplies and related items for staff hired pursuant to paragraph (1). (4) Procuring information technology systems and software to assist with the activities specified in subparagraphs (A) to (G), inclusive, of paragraph (1) by increasing efficiencies and effectiveness of property tax administration, and allowing for appropriate utilization of Program funds. (e) County assessors’ offices that elect to apply to participate in the Program shall do all of the following on or before September 1, 2018: (1) Transmit to the department a resolution of the county board of supervisors that states that the county agrees to provide the county assessor’s office with matching funds as specified in paragraph (2) of subdivision (b). (2) Submit to the department an application, in the form and manner specified by the department. The department may reject applications not received by September 1, 2018. At a minimum, the application shall include the following: (A) The number of budgeted, permanent positions in the 2017–18 fiscal year, as the county assessor will report that number to the State Board of Equalization for purposes of the publication titled “A Report on Budgets, Workloads, and Assessment Appeals Activities in California Assessors’ Offices,” hereinafter referred to as the “report” in this section. (B) The additional staff the county assessor will fund using Program funds or matching county funds, or both Program funds and matching county funds. (C) The total assessed value of county-assessed property in the 2017–18 fiscal year. (D) The estimated value that the staff identified in subparagraph (B) will add to the county property tax roll by assessing and enrolling newly constructed property in each fiscal year that the Program is authorized to operate, including the following: (i) The number of new construction assessments completed in the 2017–18 fiscal year, as the assessor will report that number to the State Board of Equalization for purposes of the report, and the number of those assessments that the assessor expects to complete in each fiscal year that the Program is authorized to operate. (ii) The dollar value added to the county property tax roll in the 2017–18 fiscal year by assessing and enrolling the newly constructed property. (E) The estimated value that the staff identified in subparagraph (B) will add to the county property tax roll by reassessing real property that has changed ownership. This information shall be provided for each fiscal year that the Program is authorized to operate and shall include the following: (i) The number of real property change in ownership assessments completed in the 2017–18 fiscal year, and the number of those assessments that the assessor expects to complete in each fiscal year that the Program is authorized to operate. (ii) The dollar value added to the county property tax roll in the 2017–18 fiscal year through the assessment of real property that has changed ownership. (F) The estimated value that the staff identified in subparagraph (B) will add to the county property tax roll by processing real property supplemental assessments. This information shall be provided for each fiscal year that the Program is authorized to operate and shall include the following: (i) The number of real property supplemental assessments completed in the 2017–18 fiscal year, and the number of those assessments that the assessor expects to complete in each fiscal year that the Program is authorized to operate. (ii) The dollar value added to the county property tax roll in the 2017–18 fiscal year through real property supplemental assessments. (G) The estimated value that the staff identified in subparagraph (B) will add to the county property tax roll by reassessing modified existing real property. This information shall be provided for each of the three fiscal years that the Program is authorized to operate and shall include the following: (i) The number of modified existing real property reassessments completed in the 2017–18 fiscal year, and the number of those reassessments that the assessor expects to complete in each fiscal year that the Program is authorized to operate. (ii) The dollar value added to the county property tax roll in the 2017–18 fiscal year by reassessing modified existing real property. (H) The estimated value that the staff identified in subparagraph (B) will add to the county property tax roll by assessing real and personal property that has escaped assessment. This information shall be provided for each fiscal year that the Program is authorized to operate and shall include the following: (i) The number of assessments of real and personal property that had previously escaped assessment completed in the 2017–18 fiscal year, and the number of those assessments that the assessor expects to complete in each fiscal year that the Program is authorized to operate. (ii) The dollar value added to the county property tax roll in the 2017–18 fiscal year through the assessment of real and personal property that had previously escaped assessment. (I) The estimated value that the staff identified in subparagraph (B) will add to the county property tax roll by reassessing to current market value real property for which the county assessor previously reduced the assessed valuation pursuant to subdivision (b) of Section 2 of Article XIII A of the California Constitution. This information shall be provided for each fiscal year that the Program is authorized to operate and shall include the following: (i) The number of reassessments to current market value of those real properties for which the county assessor previously reduced the assessed valuation pursuant to subdivision (b) of Section 2 of Article XIII A of the California Constitution completed in the 2017–18 fiscal year, and the number of those reassessments that the assessor expects to complete in each fiscal year that the Program is authorized to operate. (ii) The dollar value added to the county property tax roll in the 2017–18 fiscal year by reassessing to current market value those real properties for which the county assessor previously reduced the assessed valuation pursuant to subdivision (b) of Section 2 of Article XIII A of the California Constitution. (J) The estimated value that the staff identified in subparagraph (B) will add to the county property tax roll by discovering unassessed real and personal property. This information shall be provided for each fiscal year that the Program is authorized to operate and shall include the following: (i) The number of unassessed real and personal properties discovered in the 2017–18 fiscal year, and the number of those properties that the assessor expects to discover in each fiscal year that the Program is authorized to operate. (ii) The dollar value added to the county property tax roll in the 2017–18 fiscal year by discovering unassessed real and personal properties. (K) The estimated number of assessment appeals that the staff identified in subparagraph (B) will resolve in accordance with subparagraph (H) of paragraph (1) of subdivision (d). This information shall be provided for each fiscal year that the Program is authorized to operate and shall include the following: (i) The number of assessment appeals resolved by the county assessor’s office in the 2017–18 fiscal year, as that number will be reported to the State Board of Equalization for purposes of the report. (ii) The dollar value retained on the property tax roll by the county assessor’s office staff in the 2017–18 fiscal year by resolving assessment appeals. (iii) The dollar value that the county assessor’s office expects to retain on the property tax roll by resolving assessment appeals in each fiscal year that the Program is authorized to operate. (L) The estimated value that the staff identified in subparagraph (B) will add to the county property tax roll by performing property tax audits pursuant to Sections 469 and 470. This information shall be provided for each fiscal year that the Program is authorized to operate and shall include the following: (i) The number of property tax audits completed pursuant to Sections 469 and 470 in the 2017–18 fiscal year, and the number of those audits that the assessor expects to complete in each fiscal year that the Program is authorized to operate. (ii) The dollar value added to the county property tax roll in the 2017–18 fiscal year by conducting property tax audits pursuant to Sections 469 and 470. (M) The number of assessment tasks specified in subparagraphs (D) to (J), inclusive, that will be completed with Program-funded information technology systems and software in each fiscal year that the Program is authorized to operate and the dollar value that will be added to the property tax roll in each fiscal year as a result. (N) The amount of Program funds and county matching funds that the county assessor proposes to expend for the purposes identified in paragraphs (2) and (3) of subdivision (d). (f) The department shall review the applications submitted pursuant to subdivision (e), select the Program participants, and notify the participants of their selection no later than October 1, 2018. No later than October 10, 2018, and each subsequent September 1 in fiscal years for which the annual Budget Act appropriates funds for the Program, the department shall instruct the office of the State Controller to remit the appropriate sum to each participating county. (g) No later than August 10, 2019, and each subsequent August 10 in fiscal years for which the Program is authorized to operate, each participating county assessor’s office shall report the following information to the Department of Finance in the form and manner specified by the Department of Finance: (1) The matching funds provided by the county in the fiscal year. (2) The number of staff employed by the county assessor’s office in the preceding fiscal year. (3) The number of staff identified pursuant to paragraph (2) whose positions were fully funded using Program funds or county matching funds, or both Program funds and county matching funds. (4) The total value of county-assessed property in the preceding fiscal year. (5) (A) The number of newly constructed properties assessed and enrolled in the preceding fiscal year as that number will be reported to the State Board of Equalization for purposes of the report and the dollar value added to the property tax roll. (B) The number of assessments specified in this paragraph that were performed by the staff identified pursuant to paragraph (3) and the dollar value added to the property tax roll. (6) (A) The number of reassessments performed for real property that changed ownership in the preceding fiscal year and the dollar value added to the property tax roll. (B) The number of reassessments specified in this paragraph that were performed by the staff identified pursuant to paragraph (3) and the dollar value added to the property tax roll. (7) (A) The number of supplemental assessments performed in the preceding fiscal year and the dollar value added to the property tax roll. (B) The number of supplemental assessments specified in this paragraph that were performed by the staff identified pursuant to paragraph (3) and the dollar value added to the property tax roll. (8) (A) The number of reassessments performed in the preceding fiscal year for existing modified real property and the dollar value added to the property tax roll. (B) The number of reassessments specified in this paragraph that were performed by the staff identified pursuant to paragraph (3) and the dollar value added to the property tax roll. (9) (A) The number of assessments performed in the preceding fiscal year for real and personal property that had previously escaped assessment and the dollar value added to the property tax roll. (B) The number of assessments specified in this paragraph that were performed by the staff identified pursuant to paragraph (3) and the dollar value added to the property tax roll. (10) (A) The number of properties reassessed to current market value subsequent to the county assessor having previously reduced their assessed valuations pursuant to subdivision (b) of Section 2 of Article XIII A of the California Constitution in the preceding fiscal year and the dollar value added to the property tax roll. (B) The number of reassessments specified in this paragraph that were performed by the staff identified pursuant to paragraph (3) and the dollar value added to the property tax roll. (11) (A) The number of unassessed properties discovered and enrolled in the preceding fiscal year and the dollar value added to the property tax roll. (B) The number of assessments specified in this paragraph that were performed by the staff identified pursuant to paragraph (3) and the dollar value added to the property tax roll. (12) (A) The number of assessments appeals successfully responded to in the preceding fiscal year and the dollar value retained on the property tax roll as a result. For purposes of this paragraph, “successfully responded to” means that the assessment appeals board did not reduce the assessed value to that claimed by the person seeking a reduction in the assessment. (B) The number of assessment appeals specified in this paragraph that were responded to by the staff identified pursuant to paragraph (3) and the dollar value retained on the property tax roll. (13) (A) The number of additional tax audits completed in the preceding fiscal year and the dollar value added to the property tax roll as a result. For purposes of this paragraph, “additional tax audits” means the number of tax audits in excess of the volume of pool audits required by Section 469. (B) The number of audits specified in this paragraph that were performed by the staff identified pursuant to paragraph (3) and the dollar value added to the property tax roll. (14) The number of assessment tasks specified in paragraphs (5) through (11), inclusive, that were completed with Program-funded information technology systems and software in each fiscal year that the Program is authorized to operate and the dollar value added to the property tax roll. (h) Upon the request of the department, participating county assessors’ offices shall provide the department with any supplemental information necessary to substantiate the information contained in the report submitted pursuant to subdivision (g). (i) No later than March 1, 2022, the Department of Finance shall provide the Joint Legislative Budget Committee with a report that, at a minimum, includes the following information, organized by county, for each fiscal year for which Program funding was appropriated in the annual Budget Act: (1) The total assessed value of county-assessed property and the dollar amount by which that figure increased or decreased in comparison to the preceding fiscal year. (2) The assessed value added to the property tax roll by all county assessor’s office staff for each of the activities specified in paragraphs (5) through (13), inclusive, of subdivision (g). (3) A determination as to how much of the assessed value added to the property tax roll for each activity specified in paragraph (2) is attributable to county assessor’s office staff whose positions were fully funded using Program funds or county matching funds, or both Program funds and county matching funds. (4) The amount by which the assessed values derived pursuant to paragraphs (2) and (3) increased or decreased in comparison to the preceding fiscal year. (5) A determination as to the assessed value added to the property tax roll for each activity specified in paragraphs (5) through (13), inclusive, of subdivision (g) using Program-funded information technology systems and software. (6) An estimate of the countywide property tax revenue resulting from the assessed value added to the property tax roll as determined pursuant to paragraphs (3) and (5). (7) An estimate of the amount of revenue identified in paragraph (6) that accrued to the following entities: (A) K–12 school districts. (B) California Community College districts. (C) County offices of education. (8) A determination as to whether the Program resulted in assessed value increases that would not have otherwise occurred. (j) The Legislature finds and declares that there is a compelling public interest in allowing the department to implement and administer this section as expeditiously as possible, and to thereby accelerate countywide equalization efforts. The department is therefore exempt from the Administrative Procedure Act (Chapter 3.5 (commencing with Section 11340) of Part 1 of Division 3 of Title 2 of the Government Code) for the purpose of carrying out the duties enumerated in this section. (Added by Stats. 2018, Ch. 37, Sec. 53. (AB 1817) Effective June 27, 2018.) - 95.60. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 6. Allocation of Property Tax Revenue [95 - 100.96] ( Chapter 6 repealed and added by Stats. 1994, Ch. 1167, Sec. 3. ) ## ARTICLE 1. Definitions and Administration [95 - 95.60] ( Article 1 added by Stats. 1994, Ch. 1167, Sec. 3. )
This section creates the County Assessors’ Grant Program, assigns administration to the Department of Finance, and sets application, funding, contract-disclosure, and annual reporting rules for county assessor joint powers authorities that receive program funds.
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 6. Allocation of Property Tax Revenue [95 - 100.96] ( Chapter 6 repealed and added by Stats. 1994, Ch. 1167, Sec. 3. ) ## ARTICLE 1. Definitions and Administration [95 - 95.60] ( Article 1 added by Stats. 1994, Ch. 1167, Sec. 3. ) ## 95.60. (a) It is the intent of the Legislature in enacting this section to assist county assessors in performing property assessments with technology investments. (b) For purposes of this section, the following definitions apply: (1) “Authority” means a county assessor’s joint powers authority. (2) “Department” means the Department of Finance. (3) “Lead county” means a county designated by the department to accept program funds on behalf of an authority. (4) “Program” means the County Assessors’ Grant Program, as established by this section. (c) (1) There is hereby established the County Assessors’ Grant Program, which shall be operative from July 1, 2022, to June 30, 2025, inclusive. (2) The program shall be administered by the Department of Finance. (3) Program funds shall be granted in a particular fiscal year only upon appropriation by the Legislature for the program in that fiscal year. However, an authority shall comply with the reporting requirement described in subdivision (g), regardless of appropriation, if the authority received program funds in the fiscal year preceding the report. (d) For the 2022–23 fiscal year, a county assessor’s joint powers authority may apply to the department, in the form and manner specified by the department. The application may also be in the form of a memorandum of understanding between the department and the authority. (1) The application or memorandum of understanding shall be due to the department by October 1, 2022. (2) (A) The department shall complete its review of an application or memorandum of understanding no later than November 1, 2022. The department shall approve the application or memorandum of understanding if it meets at least the following criteria: (i) A request for information technology-appropriate projects and programs related to the administration of the property tax system that includes the goals the authority seeks to achieve with the program funds. (ii) A description of the deliverables the authority will procure with the program funds, and a description of how those deliverables will be used to achieve the goals described in clause (i). (iii) A timeline for the completion of the deliverables specified in clause (ii) and for the achievement of the goals specified in clause (i). (iv) An assurance that all county assessors’ offices that request to participate in the projects and programs funded by the program will be afforded the opportunity to do so. (B) If an application or a memorandum of understanding that is missing any of the information described in clause (i) to (iv), inclusive of subparagraph (A), the department shall notify the applicant and the applicant shall provide the missing information within 15 days of notification. If the applicant fails to provide the missing information within the time period, the department shall deny the application or memorandum of understanding. (3) Upon approval, by November 15, 2022, the department shall determine the grant amount and shall notify the State Controller’s Office to remit payment to the lead county. (4) Notwithstanding paragraphs (1) to (3), inclusive, if the department denies an application or memorandum, the department may approve a revised application or memorandum submitted by the authority and modify the dates described in this subdivision as appropriate. (e) Upon receipt of the program funds, an authority shall, in the 2022–23 fiscal year and 30 days prior to expending any funds appropriated for the program, provide the department with a copy of all contracts executed with third-party entities for implementing or operating the program. (f) (1) An authority that receives funding in the 2022–23 fiscal year shall not be required to reapply for program funds for the 2023–24 and 2024–25 fiscal years if the 2023 and 2024 Budget Acts each contain a ten million dollar ($10,000,000) appropriation for purposes of the program. (2) The department may require the authority to submit an amended application or memorandum of understanding for the 2023–24 or 2024−25 fiscal years if the Budget Act for that fiscal year does not provide an appropriation for the program or if the appropriation is an amount other than ten million dollars ($10,000,000). (3) Program funds shall be remitted to the authority, if an application or memorandum is approved, by November 15, 2023, for the 2023–24 fiscal year and November 15, 2024, for the 2024–25 fiscal year. However, funds may be remitted at a later date, as appropriate, if an application or memorandum is not approved by November 1, 2023, or November 1, 2024, as applicable. (g) No later than October 1, 2023, and each October 1 thereafter until October 1, 2025, an authority that receives program funds shall report the following information to the department, in the form and manner specified by the department: (1) The total amount of program funds expended by the authority in the preceding fiscal year. (2) A description of the purposes for which program funds were expended in the preceding fiscal year, and the associated deliverables received by the authority or the participating counties. (3) A description of how the deliverables specified in paragraph (2) are in furtherance of the goals specified in the authority’s program application or memorandum of understanding. (4) A description of whether the authority is meeting the timeline specified in its application or memorandum of understanding. (5) Any corrections or changes to the information reported in the preceding annual reports, if any, and the reasons for those corrections or changes. (6) Upon the request of the department, the authority shall provide any supplemental information necessary to clarify the information contained in a report submitted pursuant to this subdivision. (Amended by Stats. 2022, Ch. 569, Sec. 53. (AB 156) Effective September 27, 2022.) - 9501. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 4. LOCAL MOTOR VEHICLE FUEL TAXATION [9501 - 9507] ( Part 4 added by Stats. 1981, Ch. 541, Sec. 14. )
A county may impose a countywide motor vehicle fuel tax, but not on fuel used in aircraft or vessels.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 4. LOCAL MOTOR VEHICLE FUEL TAXATION [9501 - 9507] ( Part 4 added by Stats. 1981, Ch. 541, Sec. 14. ) ## 9501. (a) Except as specified in subdivision (c), in addition to taxes imposed pursuant to Chapter 5 (commencing with Section 99500) of Part 11 of Division 10 of the Public Utilities Code, Part 2 (commencing with Section 7301), Part 3 (commencing with Section 8601), and Part 31 (commencing with Section 60001) of this division, on motor vehicle fuel, a tax may be imposed by a county on a countywide basis in accordance with this part. (b) The tax shall be imposed in increments of one cent ($0.01) per gallon or, in the case of compressed natural gas, one cent ($0.01) per 100 cubic feet as measured at standard pressure and temperature. (c) No tax shall be imposed under this part on fuel used in propelling an aircraft or a vessel. (Amended by Stats. 1995, Ch. 555, Sec. 39. Effective January 1, 1996.) - 9502. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 4. LOCAL MOTOR VEHICLE FUEL TAXATION [9501 - 9507] ( Part 4 added by Stats. 1981, Ch. 541, Sec. 14. )
A county fuel tax cannot be imposed or collected unless voters approve a proposition at an election.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 4. LOCAL MOTOR VEHICLE FUEL TAXATION [9501 - 9507] ( Part 4 added by Stats. 1981, Ch. 541, Sec. 14. ) ## 9502. (a) Prior to imposition and collection of any tax under this part, a proposition granting authority to the county to impose the tax shall be submitted to and approved by the voters at an election. The proposition shall specify the maximum tax to be imposed and may specify the period for which the tax will be imposed. (b) A proposition may be submitted to the voters under subdivision (a) only if (1) it is approved by the board of supervisors and a majority of the city councils of the cities having a majority of the population in the incorporated areas of the county, as provided in subdivision (c), and (2) the county and the majority of the cities having a majority of the population in the incorporated areas of the county have a written agreement with respect to allocation of the revenues between the county and the cities. (c) If the board of supervisors approves the proposition prior to the approval of a majority of the city councils of the cities having a majority of the population in the incorporated area of the county, the approval of the other city councils to secure both of those majorities shall be secured within one year of the approval of the board of supervisors. If the board of supervisors approves the proposition after the approval of the city councils with both of those majorities, the approval of the board of supervisors shall be made within one year of the date of the approval of the city council which results in the proposition being approved by the city councils with both of those majorities. (Amended by Stats. 1982, Ch. 1085, Sec. 2. Effective September 16, 1982.) - 9502.5. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 4. LOCAL MOTOR VEHICLE FUEL TAXATION [9501 - 9507] ( Part 4 added by Stats. 1981, Ch. 541, Sec. 14. )
If a countywide tax is imposed in Los Angeles County, the share of proceeds allocated and spent within the San Fernando Valley Statistical Area must be at least equal to that area’s share of the county population.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 4. LOCAL MOTOR VEHICLE FUEL TAXATION [9501 - 9507] ( Part 4 added by Stats. 1981, Ch. 541, Sec. 14. ) ## 9502.5. If the countywide tax is imposed within the County of Los Angeles, the portion of the proceeds of the tax allocated and spent within the boundaries of the San Fernando Valley Statistical Area, as defined in Section 11093 of the Government Code, shall be not less, on a percentage basis, than the percent that the population of the San Fernando Valley Statistical Area is of the total population of Los Angeles County. (Added by Stats. 1981, Ch. 790, Sec. 3.) - 9503. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 4. LOCAL MOTOR VEHICLE FUEL TAXATION [9501 - 9507] ( Part 4 added by Stats. 1981, Ch. 541, Sec. 14. )
The county must contract with the State Board of Equalization to administer taxes imposed under this part, and it must reimburse the board for administration and preparation costs.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 4. LOCAL MOTOR VEHICLE FUEL TAXATION [9501 - 9507] ( Part 4 added by Stats. 1981, Ch. 541, Sec. 14. ) ## 9503. (a) The county shall contract with the State Board of Equalization for the administration of any tax imposed under this part, and the state board shall be reimbursed for its cost in the administration of the tax. (b) The county shall also reimburse the state board for its cost of preparation to administer the tax. (Added by Stats. 1981, Ch. 541, Sec. 14. Effective September 17, 1981.) - 9504. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 4. LOCAL MOTOR VEHICLE FUEL TAXATION [9501 - 9507] ( Part 4 added by Stats. 1981, Ch. 541, Sec. 14. )
The State Board of Equalization must adopt the rules and regulations needed to administer the tax.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 4. LOCAL MOTOR VEHICLE FUEL TAXATION [9501 - 9507] ( Part 4 added by Stats. 1981, Ch. 541, Sec. 14. ) ## 9504. The State Board of Equalization shall adopt the necessary rules and regulations to administer the tax. (Added by Stats. 1981, Ch. 541, Sec. 14. Effective September 17, 1981.) - 9505. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 4. LOCAL MOTOR VEHICLE FUEL TAXATION [9501 - 9507] ( Part 4 added by Stats. 1981, Ch. 541, Sec. 14. )
The State Board of Equalization must send net fuel tax revenues to the county after deducting its administration costs, and county-to-city transmittals must occur at least twice each calendar quarter.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 4. LOCAL MOTOR VEHICLE FUEL TAXATION [9501 - 9507] ( Part 4 added by Stats. 1981, Ch. 541, Sec. 14. ) ## 9505. After deducting its cost in administering the tax, the State Board of Equalization shall transmit the net revenues to the county periodically as promptly as possible for distribution in accordance with the allocation agreement between the county and cities. The transmittals from the Board of Equalization to counties and the transmittal from counties to cities shall be made at least twice in each calendar quarter. (Amended by Stats. 1982, Ch. 1589, Sec. 24.) - 9506. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 4. LOCAL MOTOR VEHICLE FUEL TAXATION [9501 - 9507] ( Part 4 added by Stats. 1981, Ch. 541, Sec. 14. )
The ordinance must include provisions that match specified sections, except that the county’s name is used instead of the state’s name as the taxing agency.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 4. LOCAL MOTOR VEHICLE FUEL TAXATION [9501 - 9507] ( Part 4 added by Stats. 1981, Ch. 541, Sec. 14. ) ## 9506. The ordinance shall include provisions identical to those contained in Part 2 (commencing with Section 7301), Part 3 (commencing with Section 8601), and Part 31 (commencing with Section 60001), except that the name of the county as the taxing agency shall be substituted for that of the state. (Amended by Stats. 1995, Ch. 555, Sec. 40. Effective January 1, 1996.) - 9507. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 4. LOCAL MOTOR VEHICLE FUEL TAXATION [9501 - 9507] ( Part 4 added by Stats. 1981, Ch. 541, Sec. 14. )
Counties and cities must use net revenues from taxes under this part only for purposes authorized by Article XIX of the California Constitution.
## Revenue and Taxation Code - RTC ## DIVISION 2. OTHER TAXES [6001 - 61050] ( Heading of Division 2 amended by Stats. 1968, Ch. 279. ) ## PART 4. LOCAL MOTOR VEHICLE FUEL TAXATION [9501 - 9507] ( Part 4 added by Stats. 1981, Ch. 541, Sec. 14. ) ## 9507. The net revenues received by counties and cities from taxes imposed under this part shall be expended only for the purposes authorized by Article XIX of the California Constitution. (Added by Stats. 1981, Ch. 541, Sec. 14. Effective September 17, 1981.) - 96. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 6. Allocation of Property Tax Revenue [95 - 100.96] ( Chapter 6 repealed and added by Stats. 1994, Ch. 1167, Sec. 3. ) ## ARTICLE 2. Basic Revenue Allocations [96 - 96.81] ( Article 2 added by Stats. 1994, Ch. 1167, Sec. 3. )
For the 1979–80 fiscal year, the county auditor must apportion property tax revenues under this section and related rules.
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 6. Allocation of Property Tax Revenue [95 - 100.96] ( Chapter 6 repealed and added by Stats. 1994, Ch. 1167, Sec. 3. ) ## ARTICLE 2. Basic Revenue Allocations [96 - 96.81] ( Article 2 added by Stats. 1994, Ch. 1167, Sec. 3. ) ## 96. For the 1979–80 fiscal year only, property tax revenues shall be apportioned to each jurisdiction pursuant to this section and Section 96.2 or their predecessors by the county auditor, subject to the allocation and payment of funds as provided for in subdivision (b) of Section 33670 of the Health and Safety Code, as follows: (a) For each tax rate area, each local agency shall be allocated an amount of property tax revenue equal to the sum of the amount of property tax revenue allocated pursuant to Section 26912 of the Government Code to each local agency for the 1978–79 fiscal year, as allocated to that tax rate area pursuant to paragraph (1) of subdivision (f) of former Section 98, modified by any adjustments required by Section 99, and the amount of state assistance payments allocated to that tax rate area pursuant to paragraph (2) of subdivision (f) of Section 96.5. (b) The auditor shall determine the school entities’ share of the 1979–80 property tax revenue by subtracting the state assistance payments allocated to local agencies within the county for the 1978–79 fiscal year from the aggregate amount of property tax revenue allocated pursuant to Section 26912 of the Government Code to all school entities within the county for the 1978–79 fiscal year. The amount of the difference shall be the school entities’ share of property taxes for fiscal year 1979–80, and shall be allocated to the school entities in the same proportion as the allocation made to those entities for the 1978–79 fiscal year. The amount for each school entity shall be allocated among its tax rate areas pursuant to paragraph (3) of subdivision (f) of Section 96.5. (c) The difference between the total amount of property tax revenue and the amounts allocated pursuant to subdivisions (a) and (b) shall be allocated pursuant to Section 96.5. (d) For the purposes of computing property tax allocations for the 1978–79 fiscal year and each year thereafter, the county auditor shall recompute the 1978–79 property tax allocation for any city that levied a utility users’ tax prior to 1978 but repealed that tax prior to December 31, 1977. For these cities, the term “property tax revenues for the 1975–76, 1976–77, and 1977–78 fiscal years” shall be deemed to include the aggregate of property tax and utility users’ tax for those respective years. (Repealed and added by Stats. 1994, Ch. 1167, Sec. 3. Effective January 1, 1995.) - 96.1. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 6. Allocation of Property Tax Revenue [95 - 100.96] ( Chapter 6 repealed and added by Stats. 1994, Ch. 1167, Sec. 3. ) ## ARTICLE 2. Basic Revenue Allocations [96 - 96.81] ( Article 2 added by Stats. 1994, Ch. 1167, Sec. 3. )
County auditors must apportion property tax revenues to jurisdictions under this section, follow later correction and reallocation rules, and report to the Controller if they knowingly do not follow certain guidelines.
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 6. Allocation of Property Tax Revenue [95 - 100.96] ( Chapter 6 repealed and added by Stats. 1994, Ch. 1167, Sec. 3. ) ## ARTICLE 2. Basic Revenue Allocations [96 - 96.81] ( Article 2 added by Stats. 1994, Ch. 1167, Sec. 3. ) ## 96.1. (a) Except as otherwise provided in Article 3 (commencing with Section 97), and in Article 4 (commencing with Section 98), for the 1980–81 fiscal year and each fiscal year thereafter, property tax revenues shall be apportioned to each jurisdiction pursuant to this section and Section 96.2 by the county auditor, subject to allocation and payment of funds as provided for in subdivision (b) of Section 33670 of the Health and Safety Code and subparagraph (D) of paragraph (3) of subdivision (g) of Section 53395.8 of the Government Code, to each jurisdiction in the following manner: (1) For each tax rate area, each jurisdiction shall be allocated an amount of property tax revenue equal to the amount of property tax revenue allocated pursuant to this chapter to each jurisdiction in the prior fiscal year, modified by any adjustments required by Section 99 or 99.02. (2) The difference between the total amount of property tax revenue and the amounts allocated pursuant to paragraph (1) shall be allocated pursuant to Section 96.5, and shall be known as the “annual tax increment.” (3) For purposes of this section, the amount of property tax revenue referred to in paragraph (1) shall not include amounts generated by the increased assessments under Chapter 3.5 (commencing with Section 75). (b) Any allocation of property tax revenue that was subjected to a prior completed audit by the Controller, pursuant to the requirements of Section 12468 of the Government Code, where all findings have been resolved, shall be deemed correct. (c) (1) Guidelines for legislation implementation issued and determined necessary by the State Association of County Auditors, and when adopted as regulations by either the Controller or the Department of Finance pursuant to Chapter 3.5 (commencing with Section 11340) of Part 1 of Division 3 of Title 2 of the Government Code, shall be considered an authoritative source deemed correct until some future clarification by legislation or court decision. (2) If a county auditor knowingly does not follow the guidelines referred to in paragraph (1), that county auditor shall inform the Controller of the reason or reasons for not following the guidelines. If the Controller disagrees with the stated reason or reasons for not following the guidelines, the provisions of paragraph (3) do not apply. (3) If, by audit begun on or after July 1, 2001, or discovery by an entity on or after July 1, 2001, it is determined that an allocation method is required to be adjusted and a reallocation is required for previous fiscal years, the cumulative reallocation or adjustment may not exceed 1 percent of the total amount levied at a 1-percent rate of the current year’s original secured tax roll. The reallocation shall be completed in equal increments within the following three fiscal years, or as negotiated with the Controller in the case of reallocation to the Educational Revenue Augmentation Fund or school entities. (4) If it is determined that an allocation method is required to be adjusted as provided in paragraph (3), the county auditor shall, in the fiscal year following the fiscal year in which this determination is made, correct the allocation method in accordance with statute. (Amended by Stats. 2010, Ch. 664, Sec. 4. (AB 1199) Effective January 1, 2011.) - 96.11. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 6. Allocation of Property Tax Revenue [95 - 100.96] ( Chapter 6 repealed and added by Stats. 1994, Ch. 1167, Sec. 3. ) ## ARTICLE 2. Basic Revenue Allocations [96 - 96.81] ( Article 2 added by Stats. 1994, Ch. 1167, Sec. 3. )
Certain county auditors must reduce property tax revenue allocations by specified amounts for earlier fiscal years, but must not apply any reduction amount for 2015–16 and later years.
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 6. Allocation of Property Tax Revenue [95 - 100.96] ( Chapter 6 repealed and added by Stats. 1994, Ch. 1167, Sec. 3. ) ## ARTICLE 2. Basic Revenue Allocations [96 - 96.81] ( Article 2 added by Stats. 1994, Ch. 1167, Sec. 3. ) ## 96.11. Notwithstanding any other provision of this article, for purposes of property tax revenue allocations, the county auditor of a county for which a negative sum was calculated pursuant to subdivision (a) of former Section 97.75 as that section read on September 19, 1983, shall, in reducing the amount of property tax revenue that otherwise would be allocated to the county by an amount attributable to that negative sum, do all of the following: (a) For the 2011–12 fiscal year, apply a reduction amount that is equal to the lesser of either of the following: (1) The reduction amount that was determined for the 2010–11 fiscal year. (2) The reduction amount that is determined for the 2011–12 fiscal year. (b) For the 2012–13 fiscal year, apply a reduction amount that is equal to the lesser of either of the following: (1) The reduction amount that was determined in subdivision (a) for the 2011–12 fiscal year. (2) The reduction amount that is determined for the 2012–13 fiscal year. (c) For the 2013–14 fiscal year and for the 2014–15 fiscal year, apply a reduction amount that is determined on the basis of the reduction amount applied for the immediately preceding fiscal year. (d) For the 2015–16 fiscal year and each fiscal year thereafter, the county auditor shall not apply a reduction amount. (Amended by Stats. 2015, Ch. 325, Sec. 24. (SB 107) Effective September 22, 2015.) - 96.15. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 6. Allocation of Property Tax Revenue [95 - 100.96] ( Chapter 6 repealed and added by Stats. 1994, Ch. 1167, Sec. 3. ) ## ARTICLE 2. Basic Revenue Allocations [96 - 96.81] ( Article 2 added by Stats. 1994, Ch. 1167, Sec. 3. )
If a qualifying city becomes the successor agency to a special district after a merger, the auditor must allocate to that city the property tax revenue that would otherwise go to the district.
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 6. Allocation of Property Tax Revenue [95 - 100.96] ( Chapter 6 repealed and added by Stats. 1994, Ch. 1167, Sec. 3. ) ## ARTICLE 2. Basic Revenue Allocations [96 - 96.81] ( Article 2 added by Stats. 1994, Ch. 1167, Sec. 3. ) ## 96.15. (a) Notwithstanding any other provision of this chapter, in the event a qualifying city as defined in subdivision (d) of Section 98 or subdivision (f) of Section 98.02 becomes the successor agency to a special district as a result of a merger described in Section 57087.3 of the Government Code, the auditor shall allocate to that qualifying city, in addition to any other amount of ad valorem property tax revenue required to be allocated to that city pursuant to this chapter, the amount of ad valorem property tax revenue that otherwise would be allocated to that district pursuant to this article. (b) It is the intent of the Legislature in enacting this section to confirm and clarify a county auditor’s duty and authority, established by subdivision (d) of Section 57087.3 of the Government Code, to allocate to a qualifying city the ad valorem property tax revenue of a subsidiary district that has been merged with the city. (Added by Stats. 1996, Ch. 211, Sec. 1. Effective July 22, 1996.) - 96.16. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 6. Allocation of Property Tax Revenue [95 - 100.96] ( Chapter 6 repealed and added by Stats. 1994, Ch. 1167, Sec. 3. ) ## ARTICLE 2. Basic Revenue Allocations [96 - 96.81] ( Article 2 added by Stats. 1994, Ch. 1167, Sec. 3. )
In Orange County, this section changes how property tax revenues are allocated for specified fiscal years, and the auditor must apply the stated allocations if the section takes effect.
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 6. Allocation of Property Tax Revenue [95 - 100.96] ( Chapter 6 repealed and added by Stats. 1994, Ch. 1167, Sec. 3. ) ## ARTICLE 2. Basic Revenue Allocations [96 - 96.81] ( Article 2 added by Stats. 1994, Ch. 1167, Sec. 3. ) ## 96.16. (a) Notwithstanding any other provisions of this chapter, in the County of Orange, for the 1996–97 fiscal year, the amount of property tax revenue deemed allocated in the prior fiscal year to a flood control district or a harbors, beaches and parks fund shall be reduced by four million dollars ($4,000,000) each, and the amount of property tax revenue deemed allocated in the prior fiscal year to the county shall be increased by an amount equal to the combined amount of those reductions. For each of the 1997–98 to 2015–16 fiscal years, inclusive, the auditor shall allocate property tax revenues in those amounts that fully reflect the modifications required by the preceding sentence. (b) For the 2016–17 fiscal year and each fiscal year thereafter, the auditor shall allocate property tax revenues in those amounts that would be determined if subdivision (a) had not applied to any prior fiscal year. (c) This section shall not take effect unless and until (1) a plan of adjustment is confirmed in Case No. SA-94-22272-JR in the United States Bankruptcy Court for the Central District of California or (2) a trustee is appointed pursuant to Chapter 10 (commencing with Section 30400) of Division 3 of Title 3 of the Government Code. (Added by Stats. 1995, Ch. 745, Sec. 5. Effective January 1, 1996. Section conditionally operative by its own provisions.) - 96.165. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 6. Allocation of Property Tax Revenue [95 - 100.96] ( Chapter 6 repealed and added by Stats. 1994, Ch. 1167, Sec. 3. ) ## ARTICLE 2. Basic Revenue Allocations [96 - 96.81] ( Article 2 added by Stats. 1994, Ch. 1167, Sec. 3. )
This section tells a county auditor how to calculate and allocate certain ad valorem property tax revenues, and it bars actions that would harm flood control projects on the Santa Ana River.
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 6. Allocation of Property Tax Revenue [95 - 100.96] ( Chapter 6 repealed and added by Stats. 1994, Ch. 1167, Sec. 3. ) ## ARTICLE 2. Basic Revenue Allocations [96 - 96.81] ( Article 2 added by Stats. 1994, Ch. 1167, Sec. 3. ) ## 96.165. (a) Notwithstanding any other provision of this chapter, for each fiscal year for which this section is operative, the auditor for a county of the second class shall determine those amounts of ad valorem property tax revenue deemed allocated in the prior fiscal year to jurisdictions within that county in those amounts that would be determined if all of the following were true: (1) Chapter 745 of the Statutes of 1995 had not been enacted. (2) The amount of ad valorem property tax revenue allocated in the 1995–96 fiscal year to a flood control district or a harbors, beaches, and parks fund was reduced by four million dollars ($4,000,000). (3) The amount of ad valorem property tax revenue allocated in the 1995–96 fiscal year was increased by the total amount of the reductions specified by paragraph (2). (b) (1) For the fiscal year after the last fiscal year for which this section is operative, the auditor for a county of the second class shall allocate ad valorem property tax revenues to jurisdictions within the county in those amounts that would be determined if subdivision (a) had never applied to any preceding fiscal year. (2) Notwithstanding any other provision of this section, no action shall be taken pursuant to this section that adversely affects any flood control project with respect to the Santa Ana River. (c) This section is operative for each fiscal year beginning after the date on which a court of appellate jurisdiction renders a final determination invalidating Chapter 745 of the Statutes of 1995, and is inoperative for each fiscal year beginning after the date on which the Department of Finance determines that the amounts of property tax revenue transfers to a county of the second class made pursuant to Chapter 745 of the Statutes of 1995, and not repaid, together with the amounts of property tax revenue transfers to a county of the second class made pursuant to this section, equal the amounts of property tax revenue transfers to a county of the second class that would have been made pursuant to Chapter 745 of the Statutes of 1995 had it remained in full force and effect. (Added by Stats. 1998, Ch. 724, Sec. 8. Effective January 1, 1999. Section conditionally operative as provided in subd. (c).) - 96.18. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 6. Allocation of Property Tax Revenue [95 - 100.96] ( Chapter 6 repealed and added by Stats. 1994, Ch. 1167, Sec. 3. ) ## ARTICLE 2. Basic Revenue Allocations [96 - 96.81] ( Article 2 added by Stats. 1994, Ch. 1167, Sec. 3. )
This section directs the San Diego County Auditor to shift certain property tax revenue amounts for specified fiscal years, and it makes that shift dependent on a county ordinance or resolution.
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 6. Allocation of Property Tax Revenue [95 - 100.96] ( Chapter 6 repealed and added by Stats. 1994, Ch. 1167, Sec. 3. ) ## ARTICLE 2. Basic Revenue Allocations [96 - 96.81] ( Article 2 added by Stats. 1994, Ch. 1167, Sec. 3. ) ## 96.18. (a) (1) Notwithstanding any other provision of this chapter, the Auditor for the County of San Diego shall, in allocating ad valorem property tax revenues in accordance with subdivision (a) of Section 96.1 in each of the 1999–2000, 2000–01, and 2001–02 fiscal years, do both of the following: (A) Decrease the total amount of ad valorem property tax revenue otherwise deemed allocated to the County of San Diego in the prior fiscal year by an amount, not to exceed three million dollars ($3,000,000), as specified in an ordinance or resolution as described in subdivision (b). (B) Increase the total amount of ad valorem property tax revenue otherwise deemed allocated to the county free library in the prior fiscal year by an amount equal to the amount of the decrease required by subparagraph (A). (2) Notwithstanding any other provision of this chapter, in each of the 1999–2000, 2000–01, and 2001–02 fiscal years only, the auditor shall allocate the “annual tax increment” pursuant to Section 96.5 in those amounts that would be so allocated if no reduction or increase had been required in any fiscal year pursuant to paragraph (1). In the 2002–03 fiscal year and each fiscal year thereafter, the auditor shall allocate the “annual tax increment” pursuant to Section 96.5 in those amounts that fully reflect any increase or decrease required in any fiscal year by paragraph (1). (b) Subdivision (a) shall not become operative unless the Board of Supervisors for the County of San Diego adopts, with the approval of a majority of its entire membership, an ordinance or resolution declaring that the subdivision is operative. Any ordinance or resolution that is adopted pursuant to the preceding sentence shall do both of the following: (1) Specify either the amount that is to be reallocated in accordance with paragraph (1) of subdivision (a) in each fiscal year described in that subdivision, or a procedure for determining that reallocation amount for each of those same fiscal years. (2) Prohibit the total of the amounts reallocated in accordance with paragraph (1) of subdivision (a) from exceeding nine million dollars ($9,000,000). (Added by Stats. 1999, Ch. 824, Sec. 1. Effective October 10, 1999.) - 96.19. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 6. Allocation of Property Tax Revenue [95 - 100.96] ( Chapter 6 repealed and added by Stats. 1994, Ch. 1167, Sec. 3. ) ## ARTICLE 2. Basic Revenue Allocations [96 - 96.81] ( Article 2 added by Stats. 1994, Ch. 1167, Sec. 3. )
In Riverside County, certain property tax apportionment factors for fiscal years through 1999–2000 are treated as correct, and later years must use fully corrected and adjusted prior-year factors reviewed and recommended by the Controller.
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 6. Allocation of Property Tax Revenue [95 - 100.96] ( Chapter 6 repealed and added by Stats. 1994, Ch. 1167, Sec. 3. ) ## ARTICLE 2. Basic Revenue Allocations [96 - 96.81] ( Article 2 added by Stats. 1994, Ch. 1167, Sec. 3. ) ## 96.19. Notwithstanding any other provision of law, the property tax apportionment factors applied in allocating property tax revenues in the County of Riverside for each fiscal year to the 1999–2000 fiscal year, inclusive, are deemed to be correct. However, for the 2000–01 fiscal year and each fiscal year thereafter, property tax apportionment factors applied in allocating property tax revenues in the County of Riverside shall be determined on the basis of property tax apportionment factors for prior fiscal years that have been fully corrected and adjusted, pursuant to the review and recommendation of the Controller, as would be required in the absence of the preceding sentence. (Added by Stats. 2000, Ch. 604, Sec. 1. Effective January 1, 2001.) - 96.2. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 6. Allocation of Property Tax Revenue [95 - 100.96] ( Chapter 6 repealed and added by Stats. 1994, Ch. 1167, Sec. 3. ) ## ARTICLE 2. Basic Revenue Allocations [96 - 96.81] ( Article 2 added by Stats. 1994, Ch. 1167, Sec. 3. )
This section sets rules for apportioning property tax revenues each fiscal year, with exceptions for Sections 96.21 and 96.22.
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 6. Allocation of Property Tax Revenue [95 - 100.96] ( Chapter 6 repealed and added by Stats. 1994, Ch. 1167, Sec. 3. ) ## ARTICLE 2. Basic Revenue Allocations [96 - 96.81] ( Article 2 added by Stats. 1994, Ch. 1167, Sec. 3. ) ## 96.2. Except as otherwise provided in Section 96.21 or 96.22, for the purpose of apportioning property tax revenues each fiscal year: (a) The amount of property tax revenue allocated pursuant to subdivisions (a) and (b) of Section 96 or subdivision (a) of Section 96.1, modified by any adjustments made pursuant to Section 99 or 99.2 and subdivision (e) of Section 96.5, shall be combined to compute the total amount of property tax revenue allocated to the jurisdiction with respect to the tax rate area. (b) The total amount of property tax revenue allocated to each jurisdiction with respect to all tax rate areas as determined pursuant to subdivision (a) shall be added to compute a total amount of property tax revenue for a jurisdiction in all tax rate areas. (c) Each amount determined pursuant to subdivision (b) shall be divided by the total of all those amounts computed. The quotient determined shall be used to apportion actual property tax collections and shall be known as the “property tax apportionment factors.” (d) For the 1980–81 fiscal year and each fiscal year thereafter, prior years’ property tax revenues shall be apportioned using the factors determined pursuant to subdivision (c) for the immediately preceding fiscal year. (e) Notwithstanding this section, property tax revenues may be apportioned by tax rate area. (Added by Stats. 1994, Ch. 1167, Sec. 3. Effective January 1, 1995.) - 96.21. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 6. Allocation of Property Tax Revenue [95 - 100.96] ( Chapter 6 repealed and added by Stats. 1994, Ch. 1167, Sec. 3. ) ## ARTICLE 2. Basic Revenue Allocations [96 - 96.81] ( Article 2 added by Stats. 1994, Ch. 1167, Sec. 3. )
The auditor must adjust Solano County property tax apportionments for specified fiscal years, including fixed dollar increases and reductions for listed recipients.
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 6. Allocation of Property Tax Revenue [95 - 100.96] ( Chapter 6 repealed and added by Stats. 1994, Ch. 1167, Sec. 3. ) ## ARTICLE 2. Basic Revenue Allocations [96 - 96.81] ( Article 2 added by Stats. 1994, Ch. 1167, Sec. 3. ) ## 96.21. (a) Notwithstanding any other provision of this chapter, in the County of Solano, the apportionment of property tax revenues made pursuant to Section 96.2 or its predecessor section, for the 1987–88 fiscal year only, shall be modified as follows: (1) The auditor shall increase by the sum of two hundred sixty-three thousand dollars ($263,000) the total amount of property tax revenues apportioned to the City of Suisun. (2) The auditor shall reduce by the sum of ninety thousand dollars ($90,000) the total amount of property tax revenue apportioned to the Solano County General Fund. (3) The auditor shall reduce by the total sum of one hundred seventy-three thousand dollars ($173,000) the total amount of property tax revenue apportioned to all of the following: the Solano County Free Library; the Greater Vallejo Recreation District; the Solano County Water Conservation District; the Solano County Accumulated Capital Outlay Fund; the Solano County Aviation; the Solano County Recreation; the Solano County Zone of Benefit 1; the Solano County Library Special Tax Zone 1; the Fairfield-Suisun Cemetery District; the Solano County portion of the Bay Area Air Quality Management District; and the Cities of Benicia, Dixon, Fairfield, Vacaville, Rio Vista, and Vallejo. The reduction required by this paragraph shall be made by the auditor by computing that percentage of the total amount of property tax revenue allocated to all of the jurisdictions and funds specified in this paragraph which equals one hundred seventy-three thousand dollars ($173,000) and by reducing the total amount of property tax revenue allocated to each of those jurisdictions and funds by that percentage. (b) For the 1988–89 fiscal year and each fiscal year thereafter, the auditor shall increase the total amount of property tax revenue apportioned to the City of Suisun pursuant to Section 96.2 by the same percentage by which the total amount of property tax revenue to be apportioned to the city pursuant to Section 96.2 in the 1987–88 fiscal year was increased by the application of subdivision (a). (c) For the 1988–89 fiscal year and each fiscal year thereafter, the auditor shall reduce the total amount of property tax revenue apportioned to each jurisdiction and fund specified in paragraphs (2) and (3) of subdivision (a) as follows: (1) The auditor shall compute for each jurisdiction and fund that percentage of the total amount of the property tax revenue reduction required by subdivision (a) for the 1987–88 fiscal year which is equal to the total amount of its property tax revenue reduction for that fiscal year. (2) The auditor shall reduce the total amount of the property tax revenue apportioned to each jurisdiction and fund for the applicable fiscal year by the amount determined by multiplying the percentage computed for the jurisdiction or fund in paragraph (1) by the total amount of the increase computed in subdivision (b). (Added by Stats. 1994, Ch. 1167, Sec. 3. Effective January 1, 1995.) - 96.22. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 6. Allocation of Property Tax Revenue [95 - 100.96] ( Chapter 6 repealed and added by Stats. 1994, Ch. 1167, Sec. 3. ) ## ARTICLE 2. Basic Revenue Allocations [96 - 96.81] ( Article 2 added by Stats. 1994, Ch. 1167, Sec. 3. )
For the 1988–89 fiscal year, the auditor must adjust property tax allocations in counties with an eligible city, including increasing the city’s share and reducing the eligible local agency’s share. The city’s allocation must be used for zoo purposes only.
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 6. Allocation of Property Tax Revenue [95 - 100.96] ( Chapter 6 repealed and added by Stats. 1994, Ch. 1167, Sec. 3. ) ## ARTICLE 2. Basic Revenue Allocations [96 - 96.81] ( Article 2 added by Stats. 1994, Ch. 1167, Sec. 3. ) ## 96.22. (a) Notwithstanding any other provision of this chapter, in any county with an eligible city, the apportionment of property tax revenues made pursuant to Section 96.2 or its predecessor section, for the 1988–89 fiscal year only, shall be modified as follows: (1) The auditor shall increase the total amount of property tax revenues apportioned to an eligible city by an amount equal to 20 percent of the “additional amount” provided to that city pursuant to paragraph (2) of subdivision (h) of Section 95. (2) The auditor shall reduce by the amount determined in paragraph (1) the total amount of property tax revenues apportioned to an eligible local agency authorized to maintain vehicular recreation areas pursuant to Section 5541.1 of the Public Resources Code. (b) For the 1988–89 fiscal year only, the allocation of annual tax increment pursuant to subdivision (e) of Section 98 or its predecessor section to the eligible city and the eligible local agency shall be adjusted correspondingly to reflect the modifications made by subdivision (a). (c) For purposes of the calculations made pursuant to Section 96.1 or its predecessor section, in the 1989–90 fiscal year and each fiscal year thereafter, the amounts that are allocated to any eligible city and any eligible local agency pursuant to subdivision (a) shall be included in the “amount of property tax revenue allocated pursuant to this chapter in the prior year.” (d) For the purposes of this section, “eligible city” means any city which received an additional amount of state assistance payments in accordance with paragraph (2) of subdivision (h) of Section 95. (e) The amount allocated to an eligible city pursuant to this section shall be expended for zoo purposes only. (Added by Stats. 1994, Ch. 1167, Sec. 3. Effective January 1, 1995.) - 96.23. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 6. Allocation of Property Tax Revenue [95 - 100.96] ( Chapter 6 repealed and added by Stats. 1994, Ch. 1167, Sec. 3. ) ## ARTICLE 2. Basic Revenue Allocations [96 - 96.81] ( Article 2 added by Stats. 1994, Ch. 1167, Sec. 3. )
In Nevada County, the auditor must adjust specified property tax allocations for 1993–94, and from 1994–95 onward the North San Juan Fire Protection District must receive a 2.56% share of annual tax increment, with other local agencies reduced pro rata.
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 6. Allocation of Property Tax Revenue [95 - 100.96] ( Chapter 6 repealed and added by Stats. 1994, Ch. 1167, Sec. 3. ) ## ARTICLE 2. Basic Revenue Allocations [96 - 96.81] ( Article 2 added by Stats. 1994, Ch. 1167, Sec. 3. ) ## 96.23. (a) Notwithstanding any other provision of this chapter, in the County of Nevada, the apportionment of property tax revenues made pursuant to Section 96.2 or its predecessor section shall be modified for the 1993–94 fiscal year only, as follows: (1) The auditor shall increase by the sum of fifty-six thousand six hundred eighty-four dollars ($56,684) the total amount of property tax revenues apportioned to the North San Juan Fire Protection District. (2) The auditor shall reduce by the sum of thirty-one thousand seven hundred eighty-three dollars ($31,783) the total amount of property tax revenues apportioned to the Nevada County General Fund. (3) The auditor shall reduce by the sum of twenty-four thousand nine hundred one dollars ($24,901) the total amount of property tax revenues apportioned to all of the following local agencies within Nevada County: Nevada County Solid Waste; the Nevada Irrigation District; the City of Nevada City; the City of Grass Valley; Higgins Area Fire Protection District; Truckee Fire Protection District; the Truckee Sanitary District; the Nevada Cemetery District; the Truckee Cemetery District; the Nevada Resource Conservation District; the San Juan Ridge County Water District; the Washington County Water District; the Tahoe Forest Hospital; the Donner Summit Public Utility District; the Tahoe Airport District; the Gold Flat Fire Protection District; the Alta Oaks Sunset Fire Protection District; the Forty Niner Fire Protection District; the Ophir Hill Fire Protection District; the Consolidated Fire District; the Peardale-Chicago Park Fire Protection District; the Rough and Ready Fire Protection District; the Watt Park Fire Protection District; the Truckee Donner Park and Recreation District; the Tahoe Truckee Sanitation District; the Penn Valley Fire District; County Service Area 1A; County Service Area 2; County Service Area 3; County Service Area 4; County Service Area 5; County Service Area 10; County Service Area 11; County Service Area 16; and the Lake of the Pines Ranchos Community Services District. The reduction required by this paragraph shall be made by the auditor by computing that percentage of the total amount of property tax revenues allocated in fiscal year 1993–94 to all of the jurisdictions and funds specified in this paragraph that equals twenty-four thousand nine hundred one dollars ($24,901) and by reducing the total amount of property tax revenues allocated to each of those jurisdictions and funds by that percentage. (b) (1) For purposes of the calculations made pursuant to Section 96.1 in the 1994–95 fiscal year, the amount allocated to the North San Juan Fire Protection District in the 1993–94 fiscal year pursuant to paragraph (1) of subdivision (a) shall be included in the “amount of property tax revenue allocated pursuant to this chapter in the prior year.” (2) For the 1994–95 fiscal year and each fiscal year thereafter, the North San Juan Fire Protection District shall be allocated a share of the annual tax increment equal to 2.56 percent of the total of the annual tax increment amounts calculated under Section 96.5 for each of the tax rate areas comprising the North San Juan Fire Protection District. The auditor shall commensurately reduce on a pro rata basis the shares of the annual tax increment to be allocated to other local agencies, as defined in subdivision (a) of Section 95, within those tax rate areas. (Added by Stats. 1994, Ch. 1167, Sec. 3. Effective January 1, 1995.) - 96.24. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 6. Allocation of Property Tax Revenue [95 - 100.96] ( Chapter 6 repealed and added by Stats. 1994, Ch. 1167, Sec. 3. ) ## ARTICLE 2. Basic Revenue Allocations [96 - 96.81] ( Article 2 added by Stats. 1994, Ch. 1167, Sec. 3. )
The county auditor must make the San Benito County allocation adjustments identified in the State Controller’s audit for fiscal year 2001–02.
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 6. Allocation of Property Tax Revenue [95 - 100.96] ( Chapter 6 repealed and added by Stats. 1994, Ch. 1167, Sec. 3. ) ## ARTICLE 2. Basic Revenue Allocations [96 - 96.81] ( Article 2 added by Stats. 1994, Ch. 1167, Sec. 3. ) ## 96.24. Notwithstanding any other law, the property tax apportionment factors applied in allocating property tax revenues in the County of San Benito for each fiscal year through the 2000–01 fiscal year, inclusive, are deemed to be correct. Notwithstanding the audit time limits specified in paragraph (3) of subdivision (c) of Section 96.1, the county auditor shall make the allocation adjustments identified in the State Controller’s audit of the County of San Benito for the 2001–02 fiscal year pursuant to the other provisions of paragraph (3) of subdivision (c) of Section 96.1. For the 2002–03 fiscal year and each fiscal year thereafter, property tax apportionment factors applied in allocating property tax revenues in the County of San Benito shall be determined on the basis of property tax apportionment factors for prior fiscal years that have been fully corrected and adjusted, pursuant to the review and recommendation of the Controller, as would be required in the absence of the preceding sentences. (Added by Stats. 2015, Ch. 325, Sec. 25. (SB 107) Effective September 22, 2015.) - 96.25. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 6. Allocation of Property Tax Revenue [95 - 100.96] ( Chapter 6 repealed and added by Stats. 1994, Ch. 1167, Sec. 3. ) ## ARTICLE 2. Basic Revenue Allocations [96 - 96.81] ( Article 2 added by Stats. 1994, Ch. 1167, Sec. 3. )
For Plumas County property tax revenue allocations, the apportionment factors used through fiscal year 1993–94 are treated as correct; starting with fiscal year 1994–95, later allocations must use corrected or adjusted prior-year factors.
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 6. Allocation of Property Tax Revenue [95 - 100.96] ( Chapter 6 repealed and added by Stats. 1994, Ch. 1167, Sec. 3. ) ## ARTICLE 2. Basic Revenue Allocations [96 - 96.81] ( Article 2 added by Stats. 1994, Ch. 1167, Sec. 3. ) ## 96.25. Notwithstanding any other provision of law, the property tax apportionment factors applied in allocating property tax revenues in the County of Plumas for each fiscal year through the 1993–94 fiscal year shall be deemed correct. However, commencing with the 1994–95 fiscal year, property tax apportionment factors applied in allocating property tax revenue in the County of Plumas shall be determined on the basis of apportionment factors for prior fiscal years that have been corrected or adjusted as would be required in the absence of the preceding sentence. (Added by Stats. 1995, Ch. 179, Sec. 1. Effective January 1, 1996.) - 96.27. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 6. Allocation of Property Tax Revenue [95 - 100.96] ( Chapter 6 repealed and added by Stats. 1994, Ch. 1167, Sec. 3. ) ## ARTICLE 2. Basic Revenue Allocations [96 - 96.81] ( Article 2 added by Stats. 1994, Ch. 1167, Sec. 3. )
For Santa Clara County Central Fire Protection District property tax allocations, the apportionment factors used for fiscal years 1988-89 through 1996-97 are treated as correct, except for calculation errors tied to implementing Article 3.
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 6. Allocation of Property Tax Revenue [95 - 100.96] ( Chapter 6 repealed and added by Stats. 1994, Ch. 1167, Sec. 3. ) ## ARTICLE 2. Basic Revenue Allocations [96 - 96.81] ( Article 2 added by Stats. 1994, Ch. 1167, Sec. 3. ) ## 96.27. Notwithstanding any other provision of law, the property tax apportionment factors applied in allocating property tax revenues in the County of Santa Clara for the Santa Clara County Central Fire Protection District for each fiscal year from the 1988–89 fiscal year through the 1996–97 fiscal year shall be deemed correct, except to the extent that those apportionment factors reflect any calculation errors made in implementing Article 3 (commencing with Section 97). However, commencing with the 1997–98 fiscal year, property tax apportionment factors applied in allocating property tax revenue in the County of Santa Clara shall be determined on the basis of property tax apportionment factors for prior fiscal years that have been fully corrected or adjusted as would be required in the absence of the preceding sentence. (Added by Stats. 1999, Ch. 567, Sec. 1. Effective January 1, 2000.) - 96.3. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 6. Allocation of Property Tax Revenue [95 - 100.96] ( Chapter 6 repealed and added by Stats. 1994, Ch. 1167, Sec. 3. ) ## ARTICLE 2. Basic Revenue Allocations [96 - 96.81] ( Article 2 added by Stats. 1994, Ch. 1167, Sec. 3. )
Local agencies may not set certain property tax rates above the stated cap for fiscal years 1983–84 and 1984–85.
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 6. Allocation of Property Tax Revenue [95 - 100.96] ( Chapter 6 repealed and added by Stats. 1994, Ch. 1167, Sec. 3. ) ## ARTICLE 2. Basic Revenue Allocations [96 - 96.81] ( Article 2 added by Stats. 1994, Ch. 1167, Sec. 3. ) ## 96.3. (a) For the 1983–84 and 1984–85 fiscal years, no local agency shall impose a property tax rate pursuant to subdivision (a) of Section 93 for other than bonded indebtedness that is in excess of the rate, if any, imposed in the 1982–83 fiscal year or imposed for the 1983–84 fiscal year pursuant to a budget resolution adopted on or before July 1, 1983, that contemplated the levy of an additional property tax rate for pension system costs, whichever rate is higher, for other than bonded indebtedness. This section shall be deemed to be a maximum tax rate pursuant to Section 20 of Article XIII of the California Constitution. (b) If a local agency imposes a rate in excess of the maximum rate authorized by subdivision (a), the amount of property tax allocated to that local agency pursuant to this chapter shall be reduced by one dollar ($1) for each one dollar ($1) of property tax revenue attributable to the excess rate. (c) Any property tax revenue that has been subtracted from a local agency’s allocation pursuant to subdivision (b) shall be allocated to elementary, high school, and unified school districts within the agency’s jurisdiction in proportion to the average daily attendance of each of those districts. (d) As used in this section, “bonded indebtedness” means any bond obligation of a local government which was approved by the voters of such jurisdiction prior to July 1, 1978. (Added by Stats. 1994, Ch. 1167, Sec. 3. Effective January 1, 1995.) - 96.31. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 6. Allocation of Property Tax Revenue [95 - 100.96] ( Chapter 6 repealed and added by Stats. 1994, Ch. 1167, Sec. 3. ) ## ARTICLE 2. Basic Revenue Allocations [96 - 96.81] ( Article 2 added by Stats. 1994, Ch. 1167, Sec. 3. )
This section limits when a jurisdiction may impose property tax rates and requires county auditor review before certain increases or extensions.
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 6. Allocation of Property Tax Revenue [95 - 100.96] ( Chapter 6 repealed and added by Stats. 1994, Ch. 1167, Sec. 3. ) ## ARTICLE 2. Basic Revenue Allocations [96 - 96.81] ( Article 2 added by Stats. 1994, Ch. 1167, Sec. 3. ) ## 96.31. (a) For the 1985–86 fiscal year and each fiscal year thereafter, a jurisdiction shall not impose a property tax rate pursuant to subdivision (a) of Section 93, unless it is imposed for one or more of the following purposes: (1) To make annual payments for the interest and principal on general obligation bonds approved by the voters before July 1, 1978, and on bonded indebtedness for the acquisition and improvement of real property approved by the voters by a two-thirds vote after June 4, 1986. (2) To make payments to the State of California under contracts for the sale, delivery, or use of water entered into pursuant to California Water Resources Development Bond Act in Chapter 8 (commencing with Section 12930) of Part 6 of Division 6 of the Water Code or to make payments to the United States or another public agency under voter-approved contracts for the sale, delivery, or use of water or for the repayment of voter-approved obligations for the construction, maintenance, or operation of water conservation, treatment, or distribution facilities, provided that the indebtedness was approved by the voters before July 1, 1978. (3) To make payments pursuant to lease-purchase programs approved by the voters before July 1, 1978, provided that the jurisdiction imposed the property tax rate in the 1982–83 fiscal year. (4) To make payments in support of pension programs approved by the voters before July 1, 1978, provided that the local agency imposed the property tax rate in the 1982–83 or 1983–84 fiscal year. (5) To make payments in support of paramedic, library, or zoo programs approved by the voters before July 1, 1978, provided that the jurisdiction imposed the property tax rate in the 1982–83 fiscal year. (6) To make payments for the interest and principal on an indebtedness, pursuant to Section 5544.2 of the Public Resources Code, approved by the voters before July 1, 1978, provided that the local agency imposed the property tax rate in the 1982–83 fiscal year. (b) In the 1985–86 fiscal year and any fiscal year thereafter, a jurisdiction shall not impose a property tax rate, pursuant to subdivision (a) of Section 93, in excess of the rate it imposed in the 1982–83 or 1983–84 fiscal year. Notwithstanding the limit imposed by this subdivision, a higher property tax rate may be imposed whenever necessary to make payments for any of the purposes specified in paragraphs (1), (2), and (3) of subdivision (a). However, no property tax rate increase in excess of the rate imposed in the 1984–85 fiscal year shall be imposed if the purpose of the rate increase is to fund a reduction in the rates charged for water at the time of the property tax rate increase. (c) Notwithstanding subdivisions (a) and (b), a charter city may levy an ad valorem property tax rate to make payments in support of a retirement system for fire and police employees if all of the following criteria are met: (1) The retirement system is part of the city’s charter and was approved by the voters before July 1, 1978. (2) The city did not levy a separate ad valorem property tax rate to support the retirement system in the 1983–84 fiscal year. (3) The retirement system provides for a cost-of-living adjustment that is indexed to a consumer price index and does not limit the annual increases which may be paid to members after their retirement. (4) The retirement system is not currently available to newly hired fire and police employees and will not be available in the future. (5) Before January 1, 1985, the city unsuccessfully litigated a limit to the cost-of-living adjustment that may be paid to members of the retirement system after their retirement. (6) After July 1, 1985, the city conducted an election and a question authorizing the levying of an ad valorem property tax for the purpose of making payments in support of the retirement system received the affirmative votes of at least 60 percent of those voting on that question. The proceeds of an ad valorem property tax rate levied pursuant to this subdivision shall be used only to pay for the obligations of a retirement system described by this subdivision. The proceeds shall not be used to finance more than 75 percent of the annual obligations of this retirement system. A city shall not levy an ad valorem property tax pursuant to this subdivision after June 30, 2034. (d) (1) Except as otherwise provided in paragraph (2), if a jurisdiction imposes a rate in excess of the maximum rate authorized by subdivision (a), (b), or (c), the amount of property tax allocated to the jurisdiction pursuant to this chapter shall be reduced by one dollar ($1) for each one dollar ($1) of property tax revenue attributable to the excess rate. Any property tax revenue that has been subtracted from a jurisdiction’s allocation pursuant to this subdivision shall be allocated to elementary, high school, and unified school districts within the jurisdiction’s jurisdiction in proportion to the average daily attendance of each district. (2) With respect to the ad valorem property taxes collected pursuant to paragraph (4) of subdivision (a) in excess of the maximum rate authorized by subdivision (b) in the 2007–08, 2008–09, and 2009–10 fiscal years for the City of Bell, all of the following shall apply: (A) (i) On or before December 31, 2010, the City of Bell shall pay to the County of Los Angeles an amount equal to the amount of ad valorem property tax collected pursuant to paragraph (4) of subdivision (a) in excess of the maximum rate authorized by subdivision (b) in the 2007–08, 2008–09, and 2009–10 fiscal years, including interest thereon calculated at the average rate earned by the City of Bell on its idle funds in the 2007–08, 2008–09, and 2009–10 fiscal years. (ii) From the amounts paid to the County of Los Angeles as required by clause (i), the County of Los Angeles shall make a refund to any taxpayer who paid the ad valorem property tax collected as specified in clause (i), in a manner generally consistent with the County of Los Angeles tax refund practices. (B) (i) If, by December 31, 2011, the County of Los Angeles is unable to locate a taxpayer who paid the ad valorem property tax collected as specified in clause (i) of subparagraph (A) in order to make a refund to the taxpayer, those amounts remaining from those amounts paid to the County of Los Angeles pursuant to subparagraph (A) shall be allocated to elementary, high school, and unified school districts as provided by paragraph (1). (ii) The requirement of paragraph (1) shall apply only with respect to any amounts remaining after making refunds to taxpayers as provided by clause (i). (C) The City of Bell shall reimburse the county auditor for the actual and reasonable costs incurred by the county to administer this subdivision, including applicable administrative overhead costs as permitted by federal Office of Management and Budget Circular A-87 standards. (e) (1) Notwithstanding any other law, if a jurisdiction increases or extends, on or after January 1, 2012, a property tax rate as authorized by paragraph (4) of subdivision (a) or by subdivision (c), the county auditor shall, prior to the increase or extension of the property tax rate, verify that the rate increased or extended by the jurisdiction does not exceed the maximum rate authorized by this section. (2) The jurisdiction shall provide the county auditor, in the form and manner and at the time prescribed by the county auditor, with any documentation that is necessary to assist the county auditor in making the verification required by paragraph (1). (3) The county auditor shall reject the increase or extension of any property tax rate that exceeds the maximum rate authorized by paragraph (4) of subdivision (a) or by subdivision (c). (4) The jurisdiction shall reimburse the county auditor for the actual and reasonable costs incurred by the county to administer this subdivision. (f) This section shall be deemed to be a limit on the maximum property tax rate pursuant to Section 20 of Article XIII of the California Constitution. (Amended by Stats. 2011, Ch. 428, Sec. 1. (AB 1350) Effective January 1, 2012.) - 96.4. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 6. Allocation of Property Tax Revenue [95 - 100.96] ( Chapter 6 repealed and added by Stats. 1994, Ch. 1167, Sec. 3. ) ## ARTICLE 2. Basic Revenue Allocations [96 - 96.81] ( Article 2 added by Stats. 1994, Ch. 1167, Sec. 3. )
After certain redevelopment-related debts are paid, the specified property tax revenues are reallocated between school entities and the city, and the city may also have to pay the county auditor’s actual reallocation costs.
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 6. Allocation of Property Tax Revenue [95 - 100.96] ( Chapter 6 repealed and added by Stats. 1994, Ch. 1167, Sec. 3. ) ## ARTICLE 2. Basic Revenue Allocations [96 - 96.81] ( Article 2 added by Stats. 1994, Ch. 1167, Sec. 3. ) ## 96.4. (a) Notwithstanding any other provision of this part or Part 8 (commencing with Section 4651) of Division 1, when all loans, advances, or indebtedness incurred to finance or refinance a redevelopment project subject to a reimbursement agreement validated by Section 33608 of the Health and Safety Code have been paid as provided in subdivision (b) of Section 33670 of the Health and Safety Code, the portion of taxes specified in subdivision (b) of this section that is produced by property within the redevelopment project area and that would otherwise have been allocated and distributed to the city, shall instead be allocated and distributed as follows: (1) Fifty percent of these tax revenues shall be distributed to the affected school entities specified in Section 95 until the school entities have received the amount, including interest, specified in this subdivision. The amount of taxes allocated under this subdivision shall be equal to the aggregate amount of taxes that would have otherwise been received by the school entities in the years 2006 to 2014, inclusive, but for the reimbursement paid to the city pursuant to the agreement specified in Section 33608 of the Health and Safety Code, plus simple interest on the unpaid balance at an annual rate of 7 percent, accruing from and after January 1, 2006, until payment in full. (2) The balance of these tax revenues shall be paid to the city, including the remainder of the portion of taxes specified in subdivision (b) available after the distribution made pursuant to paragraph (1). (b) This section applies to that portion of the property tax revenues from property within the redevelopment project area subject to Section 33608 of the Health and Safety Code that is in excess of the property tax revenues that would be produced by the rate upon which the tax is levied each year by or for the city upon the total sum of the assessed value of the taxable property in the redevelopment project area as shown upon the assessment roll used in connection with the taxation of the property by the city, last equalized prior to the effective date of the ordinance approving the final redevelopment plan for that redevelopment project area. (c) For purposes of all other allocations of property taxes under this code, the amount allocated to school entities by this section shall be treated as having been allocated to the city. (d) The county auditor may assess the city for, and the city shall pay to the county auditor, the actual costs of making the reallocation and payment of property taxes required by this section. (Added by Stats. 1994, Ch. 1167, Sec. 3. Effective January 1, 1995.) - 96.5. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 6. Allocation of Property Tax Revenue [95 - 100.96] ( Chapter 6 repealed and added by Stats. 1994, Ch. 1167, Sec. 3. ) ## ARTICLE 2. Basic Revenue Allocations [96 - 96.81] ( Article 2 added by Stats. 1994, Ch. 1167, Sec. 3. )
This section sets how annual tax increment property tax revenue is calculated and allocated, including special rules for aircraft values and a filing rule for agencies.
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 6. Allocation of Property Tax Revenue [95 - 100.96] ( Chapter 6 repealed and added by Stats. 1994, Ch. 1167, Sec. 3. ) ## ARTICLE 2. Basic Revenue Allocations [96 - 96.81] ( Article 2 added by Stats. 1994, Ch. 1167, Sec. 3. ) ## 96.5. The difference between the total amount of property tax revenue computed each year using the equalized assessment roll and the sum of the amounts allocated pursuant to subdivision (a) of Section 96.1 shall be known and may be cited as the annual tax increment, and shall be allocated, subject to allocation and payment of funds as provided for in subdivision (b) of Section 33670 of the Health and Safety Code, and modified by any adjustments made pursuant to Section 99 or 99.02, as follows: (a) (1) For each tax rate area, the auditor shall determine an amount of property tax revenue by multiplying the value of the change in taxable assessed value from the equalized assessment roll for the prior fiscal year to the equalized assessment roll for the current fiscal year by a tax rate of four dollars ($4) per one hundred dollars ($100) of assessed value. When computing the change in taxable assessed value between the 1980–81 fiscal year and the 1981–82 fiscal year, the assessed values for the 1980–81 fiscal year shall be multiplied by four. Starting with the 1981–82 fiscal year, the tax rate used in this calculation shall be one dollar ($1) per one hundred dollars ($100) of full value. (2) (A) For purposes of this section, including for apportioning property tax revenues pursuant to Sections 96.1 and 96.2, commencing with the 2022–23 fiscal year, the equalized assessment roll shall exclude aircraft assessed values, as calculated under Part 10 (commencing with Section 5301) of this division. (B) Any counties that did not exclude aircraft assessed values from the equalized assessment roll prior to the 2022–23 fiscal year shall exclude aircraft assessed values from the equalized assessment roll for the 2021–22 fiscal year solely for purposes of determining the annual tax increment for the 2022–23 fiscal year. (b) Each amount determined pursuant to subdivision (a) shall be divided by the total of all those amounts computed for all tax rate areas within the county. (c) The difference between the total amount of property tax revenue for the county and the sum of the amounts allocated pursuant to subdivisions (a) and (b) of Section 96 or subdivision (a) of Section 96.1 shall be computed. (d) The amount determined pursuant to subdivision (c) shall be multiplied by the quotients determined pursuant to subdivision (b) to derive, for each tax rate area, the amount of property tax revenue attributable to changes in assessed valuation. (e) Except as provided in paragraph (4) of subdivision (b) of former Section 97.3, as that section read on January 1, 1994, in the 1984–85 fiscal year only, in subdivision (d) of former Section 97.32, as that section read on January 1, 1994, in the 1985–86 fiscal year only, and in paragraph (4) of subdivision (b) of former Sections 97.35, 97.37, and 97.38 in the 1989–90 fiscal year only, the amount of property tax revenue determined pursuant to subdivision (d) shall be allocated to the jurisdictions in the tax rate area in the same proportion that the total property tax revenue determined pursuant to subdivision (d) for the prior year was allocated to all those jurisdictions in the tax rate area except that those proportions within each tax rate area may be adjusted for affected agencies pursuant to the provisions of Section 99 or 99.02. (f) Any agency that has not filed a map of its boundaries by January 1, in compliance with Chapter 8 (commencing with Section 54900) of Part 1 of Division 2 of Title 5 of the Government Code, shall not receive any allocation pursuant to this section for the following fiscal year. (g) For purposes of the calculations made pursuant to this section or its predecessor for the 1993–94 and 1998–99 fiscal years, the amount of property tax revenue allocated to the county, a city, a special district, a school district, community college district, or an Educational Reserve Augmentation Fund in the prior fiscal year shall be that amount as determined pursuant to Section 96.1, as modified or as provided in Article 3 (commencing with Section 97). (Amended by Stats. 2021, Ch. 67, Sec. 1. (AB 1583) Effective January 1, 2022.) - 96.52. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 6. Allocation of Property Tax Revenue [95 - 100.96] ( Chapter 6 repealed and added by Stats. 1994, Ch. 1167, Sec. 3. ) ## ARTICLE 2. Basic Revenue Allocations [96 - 96.81] ( Article 2 added by Stats. 1994, Ch. 1167, Sec. 3. )
For specified Santa Barbara County fire protection districts, the listed property tax apportionment factors for 1993–94 through 1996–97 are treated as correct; starting in 1997–98, later allocations must use corrected or adjusted prior-year factors.
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 6. Allocation of Property Tax Revenue [95 - 100.96] ( Chapter 6 repealed and added by Stats. 1994, Ch. 1167, Sec. 3. ) ## ARTICLE 2. Basic Revenue Allocations [96 - 96.81] ( Article 2 added by Stats. 1994, Ch. 1167, Sec. 3. ) ## 96.52. Notwithstanding any other provision of law, the property tax apportionment factors applied in allocating property tax revenues in the County of Santa Barbara for the Carpinteria-Summerland Fire Protection District, the Montecito Fire Protection District, and the Orcutt Fire Protection District for the 1993–94 fiscal year through and including the 1996–97 fiscal year shall be deemed correct. However, commencing with the 1997–98 fiscal year, property tax apportionment factors applied in allocating property tax revenue for these fire protection districts in the County of Santa Barbara shall be determined on the basis of apportionment factors for prior fiscal years that have been corrected or adjusted as would be required in the absence of the preceding sentence. (Added by Stats. 1999, Ch. 567, Sec. 2. Effective January 1, 2000.) - 96.6. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 6. Allocation of Property Tax Revenue [95 - 100.96] ( Chapter 6 repealed and added by Stats. 1994, Ch. 1167, Sec. 3. ) ## ARTICLE 2. Basic Revenue Allocations [96 - 96.81] ( Article 2 added by Stats. 1994, Ch. 1167, Sec. 3. )
The auditor must exclude redevelopment increment from property tax allocations in certain redevelopment project areas, and may make tax-rate-area-based withdrawals in later years if needed to keep allocations within required limits.
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 6. Allocation of Property Tax Revenue [95 - 100.96] ( Chapter 6 repealed and added by Stats. 1994, Ch. 1167, Sec. 3. ) ## ARTICLE 2. Basic Revenue Allocations [96 - 96.81] ( Article 2 added by Stats. 1994, Ch. 1167, Sec. 3. ) ## 96.6. (a) Notwithstanding any other provision of law, for the purposes of this chapter, the apportionment of property tax revenues required by Article 1 (commencing with Section 95) to Article 4 (commencing with Section 98), inclusive, shall not involve the subtraction of the redevelopment increment, calculated pursuant to subdivision (b) of Section 33670 of the Health and Safety Code, from any jurisdiction that is not within the boundaries of a redevelopment project area. For each fiscal year, if, in performing the calculations set forth in subdivision (a) and in subdivision (b) of Section 33670 of the Health and Safety Code, the auditor determines that there is redevelopment increment to be allocated to a redevelopment agency, the auditor shall withdraw that redevelopment increment determined pursuant to Section 33670 of the Health and Safety Code from those ad valorem property tax revenue allocations to be made to each jurisdiction within the boundaries of the relevant redevelopment project area. Each of those jurisdiction’s share of that redevelopment increment shall be computed on the basis of the factors or rates which are developed pursuant to Section 96.5. In order to determine each jurisdiction’s share of that redevelopment increment, the factors or rates for all tax rate areas that are part of a redevelopment project shall be applied to the current assessed value of the taxable property within the redevelopment project area, less the assessed valuation on the assessment roll last equalized prior to the effective date of the ordinance establishing the redevelopment project. Nothing in this section shall be construed as prohibiting a county from making the allocation and payment of funds as provided for by subdivision (b) of Section 33670 of the Health and Safety Code prior to the apportionment of property tax revenues to any jurisdiction. (b) The amendment of subdivision (a) made by the act adding this subdivision does not constitute a change in, but is declaratory of, existing law. However, any apportionment of property tax revenues made prior to the effective date of the act adding this subdivision that is inconsistent with the provisions of subdivision (a), as amended by the act adding this subdivision, shall be deemed correct. (c) (1) For the 2001–02 fiscal year, and each succeeding fiscal year thereafter, if the auditor of the County of Stanislaus determines that the withdrawal of the redevelopment increment from jurisdictions within the boundaries of the relevant redevelopment project area, on a project area basis as outlined in subdivision (a), results in jurisdictions receiving larger allocations of taxes than they otherwise would have received in the absence of redevelopment, the auditor may then determine if there is a redevelopment increment on a tax rate area basis and make withdrawals of the redevelopment increment from jurisdictions on a tax rate area basis to ensure that tax allocations to jurisdictions in the relevant redevelopment project are consistent with constitutional provisions and court rulings requiring that tax allocations to jurisdictions may never be more than they otherwise would have received without redevelopment. (2) Any apportionment of property tax revenues made prior to January 1, 2003, that is inconsistent with this subdivision shall be deemed correct. (Amended by Stats. 2002, Ch. 500, Sec. 2. Effective January 1, 2003.) - 96.7. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 6. Allocation of Property Tax Revenue [95 - 100.96] ( Chapter 6 repealed and added by Stats. 1994, Ch. 1167, Sec. 3. ) ## ARTICLE 2. Basic Revenue Allocations [96 - 96.81] ( Article 2 added by Stats. 1994, Ch. 1167, Sec. 3. )
If a county takes over an independent local health special district, the county’s state assistance payments are increased by $504,957 for computation purposes.
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 6. Allocation of Property Tax Revenue [95 - 100.96] ( Chapter 6 repealed and added by Stats. 1994, Ch. 1167, Sec. 3. ) ## ARTICLE 2. Basic Revenue Allocations [96 - 96.81] ( Article 2 added by Stats. 1994, Ch. 1167, Sec. 3. ) ## 96.7. In the case of any county taking over the responsibilities of an independent local health special district created pursuant to Chapter 6 (commencing with Section 880) of Part 2 of Division 1 of the Health and Safety Code, as enacted by Chapter 60 of the Statutes of 1939, for purposes of computations pursuant to this chapter, the amount of state assistance payments with respect to that county shall be increased by five hundred four thousand nine hundred fifty-seven dollars ($504,957). (Added by Stats. 1994, Ch. 1167, Sec. 3. Effective January 1, 1995.) - 96.8. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 6. Allocation of Property Tax Revenue [95 - 100.96] ( Chapter 6 repealed and added by Stats. 1994, Ch. 1167, Sec. 3. ) ## ARTICLE 2. Basic Revenue Allocations [96 - 96.81] ( Article 2 added by Stats. 1994, Ch. 1167, Sec. 3. )
A jurisdiction may ask for a property tax reduction by a yearly deadline, and the county auditor must calculate and apply the reduction if requested.
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 6. Allocation of Property Tax Revenue [95 - 100.96] ( Chapter 6 repealed and added by Stats. 1994, Ch. 1167, Sec. 3. ) ## ARTICLE 2. Basic Revenue Allocations [96 - 96.81] ( Article 2 added by Stats. 1994, Ch. 1167, Sec. 3. ) ## 96.8. (a) On or before August 1, 1982, and on or before August 1 of each year thereafter, any jurisdiction may request that the amount computed for it pursuant to this chapter be reduced for the current fiscal year by a specified amount. Upon receiving a request as so described, the county auditor shall compute an effective tax rate reduction by dividing the amount of property tax revenue to be reduced by the taxable assessed value on the secured roll of the jurisdiction and multiplying the quotient by 100. The effective tax rate reduction shall be applied to the taxable assessed value on each secured roll tax bill for property within the jurisdiction, and the resulting amount shall be subtracted from the property tax owed by the taxpayer which is attributable to the tax rate provided by subdivision (b) of Section 2237. This subtracted amount shall be shown on each such tax bill with a notation reading: “Tax reduction by (name of jurisdiction).” The same effective tax rate reduction shall be applied in a comparable manner to the taxable assessed value on the next succeeding unsecured roll tax bill for property within the jurisdiction, except that for the 1981–82 fiscal year any such rate reduction used on that year’s unsecured roll shall be equal to the 1980–81 rate divided by four. (b) Notwithstanding any other provision of law, if a school entity acts pursuant to subdivision (a), the state shall not increase school apportionments to that school entity to make up the reduction in property tax revenues. (c) Effective tax rate reductions made pursuant to this section shall not be taken into account in computing property tax allocations pursuant to this chapter, except that for the 1981–82 fiscal year any rate reduction used on that year’s unsecured roll shall be equal to the 1980–81 rate divided by four. (Added by Stats. 1994, Ch. 1167, Sec. 3. Effective January 1, 1995.) - 96.81. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 6. Allocation of Property Tax Revenue [95 - 100.96] ( Chapter 6 repealed and added by Stats. 1994, Ch. 1167, Sec. 3. ) ## ARTICLE 2. Basic Revenue Allocations [96 - 96.81] ( Article 2 added by Stats. 1994, Ch. 1167, Sec. 3. )
For certain counties with a qualifying Controller’s audit, earlier property tax apportionment factors are treated as correct, and later fiscal years must use fully corrected prior-year factors.
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 6. Allocation of Property Tax Revenue [95 - 100.96] ( Chapter 6 repealed and added by Stats. 1994, Ch. 1167, Sec. 3. ) ## ARTICLE 2. Basic Revenue Allocations [96 - 96.81] ( Article 2 added by Stats. 1994, Ch. 1167, Sec. 3. ) ## 96.81. Notwithstanding any other provision of law, the property tax apportionment factors applied in allocating property tax revenues in a county for which a Controller’s audit conducted under Section 12468 of the Government Code between July 1, 1993, and June 30, 2001, determined that an allocation method was required to be adjusted and a reallocation was required for prior fiscal years, are deemed to be correct. However, for the 2001-02 fiscal year and each fiscal year thereafter, property tax apportionment factors applied in allocating property tax revenues in a county described in the preceding sentence shall be determined on the basis of property tax apportionment factors for prior fiscal years that have been fully corrected and adjusted, pursuant to the review and recommendation of the Controller, as would be required in the absence of the preceding sentence. (Added by Stats. 2004, Ch. 211, Sec. 19. Effective August 5, 2004.) - 97. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 6. Allocation of Property Tax Revenue [95 - 100.96] ( Chapter 6 repealed and added by Stats. 1994, Ch. 1167, Sec. 3. ) ## ARTICLE 3. Revenue Allocation Shifts for Education [97 - 97.81] ( Article 3 added by Stats. 1994, Ch. 1167, Sec. 3. )
Counties must adjust certain property tax revenue allocations for two specified fiscal years and deposit some unallocated revenue into the Educational Revenue Augmentation Fund.
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 6. Allocation of Property Tax Revenue [95 - 100.96] ( Chapter 6 repealed and added by Stats. 1994, Ch. 1167, Sec. 3. ) ## ARTICLE 3. Revenue Allocation Shifts for Education [97 - 97.81] ( Article 3 added by Stats. 1994, Ch. 1167, Sec. 3. ) ## 97. (a) Notwithstanding any other provision of this chapter, the computations and allocations made by each county pursuant to Section 96.1 or its predecessor section, for the 1992–93 fiscal year only, shall be modified as follows: (1) The amount of property tax revenue deemed allocated to the county or city and county in the prior fiscal year shall be reduced by an amount equal to one dollar and ninety-two cents ($1.92) per each resident of the county or city and county. In addition, the amount of property tax revenue deemed allocated in the prior fiscal year to each city or city and county shall be reduced by an amount equal to one dollar and sixty-five cents ($1.65) per each resident of that city or city and county. (2) The amount of property tax revenues not allocated to the county, city and county, and any city as a result of the reductions calculated pursuant to paragraph (1) shall be deposited in the Educational Revenue Augmentation Fund pursuant to paragraph (1) of subdivision (d) of Section 97.2. (b) Notwithstanding any other provision of this chapter, for the 1993–94 fiscal year only, for purposes of the calculations and allocations made by each county pursuant to Section 96.1, the amount of property tax revenue deemed allocated in the prior fiscal year to the Educational Revenue Augmentation Fund shall be reduced by the total amount of the reductions required for each county or city and county and each city or city and county pursuant to paragraph (1) of subdivision (a). (c) For the purpose of this section, the population of a city, county, or city and county shall be the population determined pursuant to Section 11005. (Repealed and added by Stats. 1994, Ch. 1167, Sec. 3. Effective January 1, 1995.) - 97.1. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 6. Allocation of Property Tax Revenue [95 - 100.96] ( Chapter 6 repealed and added by Stats. 1994, Ch. 1167, Sec. 3. ) ## ARTICLE 3. Revenue Allocation Shifts for Education [97 - 97.81] ( Article 3 added by Stats. 1994, Ch. 1167, Sec. 3. )
County tax allocation calculations for 1993-94 must be adjusted, including per-resident reductions and a deposit of the resulting unallocated revenue into the Educational Revenue Augmentation Fund.
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 6. Allocation of Property Tax Revenue [95 - 100.96] ( Chapter 6 repealed and added by Stats. 1994, Ch. 1167, Sec. 3. ) ## ARTICLE 3. Revenue Allocation Shifts for Education [97 - 97.81] ( Article 3 added by Stats. 1994, Ch. 1167, Sec. 3. ) ## 97.1. (a) Notwithstanding any other provision of this chapter, the computations and allocations made by each county pursuant to Section 96.1 or its predecessor section, as modified by Section 97.2 or its predecessor section for the 1992–93 fiscal year, shall be modified for the 1993–94 fiscal year as follows: (1) The amount of property tax revenue deemed allocated to the county or city and county in the prior fiscal year shall be reduced by an amount equal to seventy-eight cents ($0.78) per each resident of the county or city and county. In addition, the amount of property tax revenue deemed allocated in the prior fiscal year to each city or city and county shall be reduced by an amount equal to ninety-nine cents ($0.99) per each resident of that city or city and county. (2) The amount of property tax revenues not allocated to the county, city and county, and any city as a result of the reductions calculated pursuant to paragraph (1) shall be deposited in the Educational Revenue Augmentation Fund established pursuant to paragraph (1) of subdivision (d) of Section 97.2. (b) For the purpose of this section, the population of a city, county, or city and county shall be the population determined pursuant to Section 11005. (Repealed and added by Stats. 1994, Ch. 1167, Sec. 3. Effective January 1, 1995.) - 97.2. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 6. Allocation of Property Tax Revenue [95 - 100.96] ( Chapter 6 repealed and added by Stats. 1994, Ch. 1167, Sec. 3. ) ## ARTICLE 3. Revenue Allocation Shifts for Education [97 - 97.81] ( Article 3 added by Stats. 1994, Ch. 1167, Sec. 3. )
This section reduces certain counties’, cities’, and special districts’ prior-year property tax allocations and redirects the unallocated amounts into the Educational Revenue Augmentation Fund, with special rules and caps for disaster-impacted local agencies.
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 6. Allocation of Property Tax Revenue [95 - 100.96] ( Chapter 6 repealed and added by Stats. 1994, Ch. 1167, Sec. 3. ) ## ARTICLE 3. Revenue Allocation Shifts for Education [97 - 97.81] ( Article 3 added by Stats. 1994, Ch. 1167, Sec. 3. ) ## 97.2. Notwithstanding any other provision of this chapter, the computations and allocations made by each county pursuant to Section 96.1 or its predecessor section shall be modified for the 1992–93 fiscal year pursuant to subdivisions (a) to (d), inclusive, and for the 1997–98 and 1998–99 fiscal years pursuant to subdivision (e), as follows: (a) (1) Except as provided in paragraph (2), the amount of property tax revenue deemed allocated in the prior fiscal year to each county shall be reduced by the dollar amounts indicated as follows, multiplied by 0.953649: Property Tax Reduction per County Alameda ........................ $ 27,323,576 Alpine ........................ 5,169 Amador ........................ 286,131 Butte ........................ 846,452 Calaveras ........................ 507,526 Colusa ........................ 186,438 Contra Costa ........................ 12,504,318 Del Norte ........................ 46,523 El Dorado ........................ 1,544,590 Fresno ........................ 5,387,570 Glenn ........................ 378,055 Humboldt ........................ 1,084,968 Imperial ........................ 998,222 Inyo ........................ 366,402 Kern ........................ 6,907,282 Kings ........................ 1,303,774 Lake ........................ 998,222 Lassen ........................ 93,045 Los Angeles ........................ 244,178,806 Madera ........................ 809,194 Marin ........................ 3,902,258 Mariposa ........................ 40,136 Mendocino ........................ 1,004,112 Merced ........................ 2,445,709 Modoc ........................ 134,650 Mono ........................ 319,793 Monterey ........................ 2,519,507 Napa ........................ 1,362,036 Nevada ........................ 762,585 Orange ........................ 9,900,654 Placer ........................ 1,991,265 Plumas ........................ 71,076 Riverside ........................ 7,575,353 Sacramento ........................ 15,323,634 San Benito ........................ 198,090 San Bernardino ........................ 14,467,099 San Diego ........................ 17,687,776 San Francisco ........................ 53,266,991 San Joaquin ........................ 8,574,869 San Luis Obispo ........................ 2,547,990 San Mateo ........................ 7,979,302 Santa Barbara ........................ 4,411,812 Santa Clara ........................ 20,103,706 Santa Cruz ........................ 1,416,413 Shasta ........................ 1,096,468 Sierra ........................ 97,103 Siskiyou ........................ 467,390 Solano ........................ 5,378,048 Sonoma ........................ 5,455,911 Stanislaus ........................ 2,242,129 Sutter ........................ 831,204 Tehama ........................ 450,559 Trinity ........................ 50,399 Tulare ........................ 4,228,525 Tuolumne ........................ 740,574 Ventura ........................ 9,412,547 Yolo ........................ 1,860,499 Yuba ........................ 842,857 (2) Notwithstanding paragraph (1), the amount of the reduction specified in that paragraph for any county or city and county that has been materially and substantially impacted as a result of a federally declared disaster, as evidenced by at least 20 percent of the cities, or cities and unincorporated areas of the county representing 20 percent of the population within the county suffering substantial damage, as certified by the Director of Emergency Services, occurring between October 1, 1989, and September 30, 1994, shall be reduced by that portion of five million dollars ($5,000,000) determined for that county or city and county pursuant to subparagraph (B) of paragraph (3). (3) On or before October 1, 1992, the Director of Finance shall do all of the following: (A) Determine the population of each county and city and county in which a federally declared disaster has occurred between October 1, 1989, and September 30, 1994. (B) Determine for each county and city and county as described in subparagraph (A) its share of five million dollars ($5,000,000) on the basis of that county’s population relative to the total population of all counties described in subparagraph (A). (C) Notify each auditor of each county and city and county of the amounts determined pursuant to subparagraph (B). (b) (1) Except as provided in paragraph (2), the amount of property tax revenue deemed allocated in the prior fiscal year to each city, except for a newly incorporated city that did not receive property tax revenues in the 1991–92 fiscal year, shall be reduced by 9 percent. In making the above computation with respect to cities in Alameda County, the computation for a city described in paragraph (6) of subdivision (a) of Section 100.7, as added by Section 73.5 of Chapter 323 of the Statutes of 1983, shall be adjusted so that the amount multiplied by 9 percent is reduced by the amount determined for that city for “museums” pursuant to paragraph (2) of subdivision (h) of Section 95. (2) Notwithstanding paragraph (1), the amount of the reduction determined pursuant to that paragraph for any city that has been materially and substantially impacted as a result of a federally declared disaster, as certified by the Director of Emergency Services, occurring between October 1, 1989, and September 30, 1994, shall be reduced by that portion of fifteen million dollars ($15,000,000) determined for that city pursuant to subparagraph (B) of paragraph (3). (3) On or before October 1, 1992, the Director of Finance shall do all of the following: (A) Determine the population of each city in which a federally declared disaster has occurred between October 1, 1989, and September 30, 1994. (B) Determine for each city as described in subparagraph (A) its share of fifteen million dollars ($15,000,000) on the basis of that city’s population relative to the total population of all cities described in subparagraph (A). (C) Notify each auditor of each county and city and county of the amounts determined pursuant to subparagraph (B). (4) In the 1992–93 fiscal year and each fiscal year thereafter, the auditor shall adjust the computations required pursuant to Article 4 (commencing with Section 98) so that those computations do not result in the restoration of any reduction required pursuant to this section. (c) (1) Subject to paragraph (2), the amount of property tax revenue, other than those revenues that are pledged to debt service, deemed allocated in the prior fiscal year to a special district, other than a multicounty district, a local hospital district, or a district governed by a city council or whose governing board has the same membership as a city council, shall be reduced by 35 percent. For purposes of this subdivision, “revenues that are pledged to debt service” include only those amounts required to pay debt service costs in the 1991–92 fiscal year on debt instruments issued by a special district for the acquisition of capital assets. (2) No reduction pursuant to paragraph (1) for any special district, other than a countywide water agency that does not sell water at retail, shall exceed an amount equal to 10 percent of that district’s total annual revenues, from whatever source, as shown in the 1989–90 edition of the State Controller’s Report on Financial Transactions Concerning Special Districts (not including any annual revenues from fiscal years following the 1989–90 fiscal year). With respect to any special district, as defined pursuant to subdivision (m) of Section 95, that is allocated property tax revenue pursuant to this chapter but does not appear in the State Controller’s Report on Financial Transactions Concerning Special Districts, the auditor shall determine the total annual revenues for that special district from the information in the 1989–90 edition of the State Controller’s Report on Financial Transactions Concerning Counties. With respect to a special district that did not exist in the 1989–90 fiscal year, the auditor may use information from the first full fiscal year, as appropriate, to determine the total annual revenues for that special district. No reduction pursuant to paragraph (1) for any countywide water agency that does not sell water at retail shall exceed an amount equal to 10 percent of that portion of that agency’s general fund derived from property tax revenues. (3) The auditor in each county shall, on or before January 15, 1993, and on or before January 30 of each year thereafter, submit information to the Controller concerning the amount of the property tax revenue reduction to each special district within that county as a result of paragraphs (1) and (2). The Controller shall certify that the calculation of the property tax revenue reduction to each special district within that county is accurate and correct, and submit this information to the Director of Finance. (A) The Director of Finance shall determine whether the total of the amounts of the property tax revenue reductions to special districts, as certified by the Controller, is equal to the amount that would be required to be allocated to school districts and community college districts as a result of a three hundred seventy-five million dollar ($375,000,000) shift of property tax revenues from special districts for the 1992–93 fiscal year. If, for any year, the total of the amount of the property tax revenue reductions to special districts is less than the amount as described in the preceding sentence, the amount of property tax revenue, other than those revenues that are pledged to debt service, deemed allocated in the prior fiscal year to a special district, other than a multicounty district, a local hospital district, or a district governed by a city council or whose governing board has the same membership as a city council, shall, subject to subparagraph (B), be reduced by an amount up to 5 percent of the amount subject to reduction for that district pursuant to paragraphs (1) and (2). (B) No reduction pursuant to subparagraph (A), in conjunction with a reduction pursuant to paragraphs (1) and (2), for any special district, other than a countywide water agency that does not sell water at retail, shall exceed an amount equal to 10 percent of that district’s total annual revenues, from whatever source, as shown in the most recent State Controller’s Report on Financial Transactions Concerning Special Districts. No reduction pursuant to subparagraph (A), in conjunction with a reduction pursuant to paragraphs (1) and (2), for any countywide water agency that does not sell water at retail shall exceed an amount equal to 10 percent of that portion of that agency’s general fund derived from property tax revenues. (C) In no event shall the amount of the property tax revenue loss to a special district derived pursuant to subparagraphs (A) and (B) exceed 40 percent of that district’s property tax revenues or 10 percent of that district’s total revenues, from whatever source. (4) For the purpose of determining the total annual revenues of a special district that provides fire protection or fire suppression services, all of the following shall be excluded from the determination of total annual revenues: (A) If the district had less than two million dollars ($2,000,000) in total annual revenues in the 1991–92 fiscal year, the revenue generated by a fire suppression assessment levied pursuant to Article 3.6 (commencing with Section 50078) of Chapter 1 of Part 1 of Division 1 of Title 5 of the Government Code. (B) The total amount of all funds, regardless of the source, that are appropriated to a district, including a fire department, by a board of supervisors pursuant to Section 25642 of the Government Code or Chapter 7 (commencing with Section 13890) of Part 2.7 of Division 12 of the Health and Safety Code for fire protection. The amendment of this subparagraph by Chapter 290 of the Statutes of 1997 does not affect any exclusion from the total annual revenues of a special district that was authorized by this subparagraph as it read before that amendment. (C) The revenue received by a district as a result of contracts entered into pursuant to Section 4133 of the Public Resources Code. (5) For the purpose of determining the total annual revenues of a resource conservation district, all of the following shall be excluded from the determination of total annual revenues: (A) Any revenues received by that district from the state for financing the acquisition of land, or the construction or improvement of state projects, and for which that district serves as the fiscal agent in administering those state funds pursuant to an agreement entered into between that district and a state agency. (B) Any amount received by that district as a private gift or donation. (C) Any amount received as a county grant or contract as supplemental to, or independent of, that district’s property tax share. (D) Any amount received by that district as a federal or state grant. (d) (1) The amount of property tax revenues not allocated to the county, cities within the county, and special districts as a result of the reductions calculated pursuant to subdivisions (a), (b), and (c) shall instead be deposited in the Educational Revenue Augmentation Fund to be established in each county. The amount of revenue in the Educational Revenue Augmentation Fund, derived from whatever source, shall be allocated pursuant to paragraphs (2) and (3) to school districts and county offices of education, in total, and to community college districts, in total, in the same proportion that property tax revenues were distributed to school districts and county offices of education, in total, and community college districts, in total, during the 1991–92 fiscal year. (2) (A) The auditor shall, based on information provided by the county superintendent of schools pursuant to this paragraph, allocate the proportion of the Educational Revenue Augmentation Fund to those school districts and county offices of education within the county that are not excess tax school entities, as defined in subdivision (n) of Section 95. The county superintendent of schools shall determine the amount to be allocated to each school district and county office of education in inverse proportion to the amounts of property tax revenue per average daily attendance in each school district and county office of education. In no event shall any additional money be allocated from the fund to a school district or county office of education upon that school district or county office of education becoming an excess tax school entity. (B) The Controller shall issue, on or before December 31, 2020, guidance to counties for implementation of subparagraph (A). Any guidance issued to counties pursuant to this subparagraph shall not be subject to the Administrative Procedure Act (Chapter 3.5 (commencing with Section 11340) of Part 1 of Division 3 of Title 2 of the Government Code) or Section 30200 of Government Code. Commencing with the 2019–20 fiscal year, if a county auditor-controller fails to allocate Educational Revenue Augmentation Fund revenues in accordance with the guidance issued by the Controller pursuant to this subparagraph, the Controller may request a writ of mandate to require the county auditor-controller to immediately perform this duty. Such actions may be filed only in the County of Sacramento and shall have priority over other civil matters. (C) Calculations made pursuant to subparagraph (A) for fiscal years before the 2018–19 fiscal year shall be considered final as of the 2018–19 fiscal year second principal apportionment. (D) Calculations pursuant to subparagraph (A) for the 2018–19 fiscal year shall be considered final as of the February 20, 2020, certification. (3) The auditor shall, based on information provided by the Chancellor of the California Community Colleges pursuant to this paragraph, allocate the proportion of the Educational Revenue Augmentation Fund to those community college districts within the county that are not excess tax school entities, as defined in subdivision (n) of Section 95. The chancellor shall determine the amount to be allocated to each community college district in inverse proportion to the amounts of property tax revenue per funded full-time equivalent student in each community college district. In no event shall any additional money be allocated from the fund to a community college district upon that district becoming an excess tax school entity. (4) (A) If, after making the allocation required pursuant to paragraph (2), the auditor determines that there are still additional funds to be allocated, the auditor shall allocate those excess funds pursuant to paragraph (3). If, after making the allocation pursuant to paragraph (3), the auditor determines that there are still additional funds to be allocated, the auditor shall allocate those excess funds pursuant to paragraph (2). (B) (i) (I) For the 1995–96 fiscal year and each fiscal year thereafter, if, after making the allocations pursuant to paragraphs (2) and (3) and subparagraph (A), the auditor determines that there are still additional funds to be allocated, the auditor shall, subject to clauses (ii) and (iii), allocate those excess funds to the county superintendent of schools. Funds allocated pursuant to this subclause shall be counted as property tax revenues for special education programs in augmentation of the amount calculated pursuant to Section 2572 of the Education Code, to the extent that those property tax revenues offset state aid for county offices of education and school districts within the county pursuant to Section 56836.15 of the Education Code. (II) For the 2007–08 fiscal year and for each fiscal year thereafter, both of the following apply: (ia) In allocating the revenues described in subclause (I), the auditor shall apportion funds to the appropriate special education local plan area to cover the amount determined in Section 56836.173 of the Education Code. (ib) Except as otherwise provided by sub-subclause (ia), property tax revenues described in subclause (I) shall not be apportioned to special education programs funded pursuant to Section 56836.173 of the Education Code. (III) If, for the 2000–01 fiscal year or any fiscal year thereafter, any additional revenues remain after the implementation of subclauses (I) and (II), the auditor shall allocate those remaining revenues among the county, cities, and special districts in proportion to the amounts of ad valorem property tax revenue otherwise required to be shifted from those local agencies to the county’s Educational Revenue Augmentation Fund for the relevant fiscal year. (IV) A county Educational Revenue Augmentation Fund shall not be required to provide funding for special education programs funded pursuant to Section 56836.173 of the Education Code or any predecessor to that section for a fiscal year before the 2007–08 fiscal year that it has not already provided for these programs before the beginning of the 2007–08 fiscal year. (ii) For the 1995–96 fiscal year only, clause (i) shall have no application to the County of Mono and the amount allocated pursuant to clause (i) in the County of Marin shall not exceed five million dollars ($5,000,000). (iii) For the 1996–97 fiscal year only, the total amount of funds allocated by the auditor pursuant to clause (i) and clause (i) of subparagraph (B) of paragraph (4) of subdivision (d) of Section 97.3 shall not exceed that portion of two million five hundred thousand dollars ($2,500,000) that corresponds to the county’s proportionate share of all moneys allocated pursuant to clause (i) and clause (i) of subparagraph (B) of paragraph (4) of subdivision (d) of Section 97.3 for the 1995–96 fiscal year. Upon the request of the auditor, the Department of Finance shall provide to the auditor all information in the department’s possession that is necessary for the auditor to comply with this clause. (iv) Notwithstanding clause (i) of this subparagraph, for the 1999–2000 fiscal year only, if, after making the allocations pursuant to paragraphs (2) and (3) and subparagraph (A), the auditor determines that there are still additional funds to be allocated, the auditor shall allocate the funds to the county, cities, and special districts in proportion to the amounts of ad valorem property tax revenue otherwise required to be shifted from those local agencies to the county’s Educational Revenue Augmentation Fund for the relevant fiscal year. The amount allocated pursuant to this clause shall not exceed eight million two hundred thirty-nine thousand dollars ($8,239,000), as appropriated in Item 6110-250-0001 of Section 2.00 of the Budget Act of 1999 (Chapter 50, Statutes of 1999). This clause shall be operative for the 1999–2000 fiscal year only to the extent that moneys are appropriated for purposes of this clause in the Budget Act of 1999 by an appropriation that specifically references this clause. (C) For purposes of allocating the Educational Revenue Augmentation Fund for the 1996–97 fiscal year, the auditor shall, after making the allocations for special education programs, if any, required by subparagraph (B), allocate all remaining funds among the county, cities, and special districts in proportion to the amounts of ad valorem property tax revenue otherwise required to be shifted from those local agencies to the county’s Educational Revenue Augmentation Fund for the relevant fiscal year. For purposes of ad valorem property tax revenue allocations for the 1997–98 fiscal year and each fiscal year thereafter, no amount of ad valorem property tax revenue allocated to the county, a city, or a special district pursuant to this subparagraph shall be deemed to be an amount of ad valorem property tax revenue allocated to that local agency in the prior fiscal year. (5) For purposes of allocations made pursuant to Section 96.1 or its predecessor section for the 1993–94 fiscal year, the amounts allocated from the Educational Revenue Augmentation Fund pursuant to this subdivision, other than amounts deposited in the Educational Revenue Augmentation Fund pursuant to Section 33681 of the Health and Safety Code, shall be deemed property tax revenue allocated to the Educational Revenue Augmentation Fund in the prior fiscal year. (e) (1) For the 1997–98 fiscal year: (A) The amount of property tax revenue deemed allocated in the prior fiscal year to any city subject to the reduction specified in paragraph (2) of subdivision (b) shall be reduced by an amount that is equal to the difference between the amount determined for the city pursuant to paragraph (1) of subdivision (b) and the amount of the reduction determined for the city pursuant to paragraph (2) of subdivision (b). (B) The amount of property tax revenue deemed allocated in the prior fiscal year to any county or city and county subject to the reduction specified in paragraph (2) of subdivision (a) shall be reduced by an amount that is equal to the difference between the amount specified for the county or city and county pursuant to paragraph (1) of subdivision (a) and the amount of the reduction determined for the county or city and county pursuant to paragraph (2) of subdivision (a). (2) The amount of property tax revenues not allocated to a city or city and county as a result of this subdivision shall be deposited in the Educational Revenue Augmentation Fund described in subparagraph (A) of paragraph (1) of subdivision (d). (3) For purposes of allocations made pursuant to Section 96.1 for the 1998–99 fiscal year, the amounts allocated from the Educational Revenue Augmentation Fund pursuant to this subdivision shall be deemed property tax revenues allocated to the Educational Revenue Augmentation Fund in the prior fiscal year. (f) It is the intent of the Legislature in enacting this section that this section supersede and be operative in place of Section 97.03 of the Revenue and Taxation Code, as added by Senate Bill 617 of the 1991–92 Regular Session. (Amended by Stats. 2020, Ch. 24, Sec. 84. (SB 98) Effective June 29, 2020.) - 97.21. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 6. Allocation of Property Tax Revenue [95 - 100.96] ( Chapter 6 repealed and added by Stats. 1994, Ch. 1167, Sec. 3. ) ## ARTICLE 3. Revenue Allocation Shifts for Education [97 - 97.81] ( Article 3 added by Stats. 1994, Ch. 1167, Sec. 3. )
Certain fire-protection or fire-suppression special districts with under $2 million in 1991–92 annual revenues must exclude specified special-tax revenues when calculating total annual revenues under Section 97.2.
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 6. Allocation of Property Tax Revenue [95 - 100.96] ( Chapter 6 repealed and added by Stats. 1994, Ch. 1167, Sec. 3. ) ## ARTICLE 3. Revenue Allocation Shifts for Education [97 - 97.81] ( Article 3 added by Stats. 1994, Ch. 1167, Sec. 3. ) ## 97.21. For the purpose of determining under Section 97.2 the total annual revenues of a special district that provides fire protection or fire suppression services and had less than two million dollars ($2,000,000) in total annual revenues in the 1991–92 fiscal year, all of the following shall, in addition to any other revenues otherwise excluded, be excluded from the determination of total annual revenues: (a) The revenue generated by a special tax levied pursuant to Article 3.5 (commencing with Section 50075) of Chapter 1 of Part 1 of Division 1 of Title 5 of the Government Code. (b) The revenue generated by a special tax levied pursuant to Chapter 2.5 (commencing with Section 53311) of Part 1 of Division 2 of Title 5 of the Government Code. (c) The revenue generated by a special tax levied pursuant to Article 16 (commencing with Section 53970) of Chapter 4 of Part 1 of Division 2 of Title 5 of the Government Code. (Added by Stats. 1994, Ch. 1167, Sec. 3. Effective January 1, 1995.) - 97.22. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 6. Allocation of Property Tax Revenue [95 - 100.96] ( Chapter 6 repealed and added by Stats. 1994, Ch. 1167, Sec. 3. ) ## ARTICLE 3. Revenue Allocation Shifts for Education [97 - 97.81] ( Article 3 added by Stats. 1994, Ch. 1167, Sec. 3. )
For this rule, “multicounty district” includes District 2 of the Alameda Contra Costa Transit District, and the auditor may adjust the 1993–94 distributions to the Educational Revenue Augmentation Fund accordingly.
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 6. Allocation of Property Tax Revenue [95 - 100.96] ( Chapter 6 repealed and added by Stats. 1994, Ch. 1167, Sec. 3. ) ## ARTICLE 3. Revenue Allocation Shifts for Education [97 - 97.81] ( Article 3 added by Stats. 1994, Ch. 1167, Sec. 3. ) ## 97.22. For the purposes of paragraph (1) of subdivision (c) of Section 97.2, “multicounty district” includes District 2 of the Alameda Contra Costa Transit District. This section shall be deemed to have become operative July 1, 1992, and the auditor is hereby authorized to adjust the 1993–94 distributions to the Educational Revenue Augmentation Fund accordingly. (Added by Stats. 1994, Ch. 1167, Sec. 3. Effective January 1, 1995.) - 97.23. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 6. Allocation of Property Tax Revenue [95 - 100.96] ( Chapter 6 repealed and added by Stats. 1994, Ch. 1167, Sec. 3. ) ## ARTICLE 3. Revenue Allocation Shifts for Education [97 - 97.81] ( Article 3 added by Stats. 1994, Ch. 1167, Sec. 3. )
The Chino Basin Municipal Water District may keep certain property tax revenue for specified bond debt service, but it cannot keep more than the annual debt service amount and must return any excess to the county auditor for the county’s Educational Revenue Augmentation Fund.
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 6. Allocation of Property Tax Revenue [95 - 100.96] ( Chapter 6 repealed and added by Stats. 1994, Ch. 1167, Sec. 3. ) ## ARTICLE 3. Revenue Allocation Shifts for Education [97 - 97.81] ( Article 3 added by Stats. 1994, Ch. 1167, Sec. 3. ) ## 97.23. (a) Notwithstanding Section 97.2 or any successor to that section, the Chino Basin Municipal Water District may maintain a stream of property tax revenue as provided in former Section 97.03, as that section read on October 11, 1993, to meet the commitment of debt service obligated with respect to revenue bonds that were issued in accordance with Chapter 1279 of the Statutes of 1993, on or after the effective date of that act and prior to the effective date of Chapter 155 of the Statutes of 1994. (b) (1) In no event shall the total amount of the revenue stream maintained by the Chino Basin Municipal Water District pursuant to subdivision (a) exceed the total amount of the annual debt service payments for those revenue bonds described in subdivision (a). (2) If the total amount of the revenue stream maintained by the Chino Basin Municipal Water District pursuant to subdivision (a) exceeds the total amount of the annual debt service payments for those revenue bonds described in subdivision (a), then the Chino Basin Municipal Water District shall reimburse the excess amount to the county auditor for deposit into the county’s Educational Revenue Augmentation Fund. (c) This section shall remain in effect only until the date upon which the revenue bonds described in subdivision (a) have been fully amortized, and as of that date is repealed. (Repealed and added by Stats. 1995, Ch. 39, Sec. 2. Effective January 1, 1996. Repealed as of date prescribed by its own provisions.) - 97.3. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 6. Allocation of Property Tax Revenue [95 - 100.96] ( Chapter 6 repealed and added by Stats. 1994, Ch. 1167, Sec. 3. ) ## ARTICLE 3. Revenue Allocation Shifts for Education [97 - 97.81] ( Article 3 added by Stats. 1994, Ch. 1167, Sec. 3. )
This section changes how county, city, special district, and school-related property tax revenue is reduced and reallocated for the 1993–94 fiscal year.
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 6. Allocation of Property Tax Revenue [95 - 100.96] ( Chapter 6 repealed and added by Stats. 1994, Ch. 1167, Sec. 3. ) ## ARTICLE 3. Revenue Allocation Shifts for Education [97 - 97.81] ( Article 3 added by Stats. 1994, Ch. 1167, Sec. 3. ) ## 97.3. Notwithstanding any other provision of this chapter, the computations and allocations made by each county pursuant to Section 96.1 or its predecessor section, as modified by Section 97.2 or its predecessor section for the 1992–93 fiscal year, shall be modified for the 1993–94 fiscal year pursuant to subdivisions (a) to (c), inclusive, as follows: (a) The amount of property tax revenue deemed allocated in the prior fiscal year to each county and city and county shall be reduced by an amount to be determined by the Director of Finance in accordance with the following: (1) The total amount of the property tax reductions for counties and cities and counties determined pursuant to this section shall be one billion nine hundred ninety-eight million dollars ($1,998,000,000) in the 1993–94 fiscal year. (2) The Director of Finance shall determine the amount of the reduction for each county or city and county as follows: (A) The proportionate share of the property tax revenue reduction for each county or city and county that would have been imposed on all counties under the proposal specified in the “May Revision of the 1993–94 Governor’s Budget” shall be determined by reference to the document entitled “Estimated County Property Tax Transfers Under Governor’s May Revision Proposal,” published by the Legislative Analyst’s Office on June 1, 1993. (B) Each county’s or city and county’s proportionate share of total taxable sales in all counties in the 1991–92 fiscal year shall be determined. (C) An amount for each county and city and county shall be determined by applying its proportionate share determined pursuant to subparagraph (A) to the one billion nine hundred ninety-eight million dollar ($1,998,000,000) statewide reduction for counties and cities and counties. (D) An amount for each county and city and county shall be determined by applying its proportionate share determined pursuant to subparagraph (B) to the one billion nine hundred ninety-eight million dollar ($1,998,000,000) statewide reduction for counties and cities and counties. (E) The Director of Finance shall add the amounts determined pursuant to subparagraphs (C) and (D) for each county and city and county, and divide the resulting figure by two. The amount so determined for each county and city and county shall be divided by a factor of 1.038. The resulting figure shall be the amount of property tax revenue to be subtracted from the amount of property tax revenue deemed allocated in the prior fiscal year. (3) The Director of Finance shall, by July 15, 1993, report to the Joint Legislative Budget Committee its determination of the amounts determined pursuant to paragraph (2). (4) On or before August 15, 1993, the Director of Finance shall notify the auditor of each county and city and county of the amount of property tax revenue reduction determined for each county and city and county. (5) Notwithstanding any other provision of this subdivision, the amount of the reduction specified in paragraph (2) for any county or city and county that has first implemented, for the 1993–94 fiscal year, the alternative procedure for the distribution of property tax levies authorized by Chapter 3 (commencing with Section 4701) of Part 8 shall be reduced, for the 1993–94 fiscal year only, in the amount of any increased revenue allocated to each qualifying school entity that would not have been allocated for the 1993–94 fiscal year but for the implementation of that alternative procedure. For purposes of this paragraph, “qualifying school entity” means any school district, county office of education, or community college district that is not an excess tax school entity, as defined in Section 95, and a county’s Educational Revenue Augmentation Fund, as described in subdivision (d) of this section and subdivision (d) of Section 97.2. Notwithstanding any other provision of this paragraph, the amount of any reduction calculated pursuant to this paragraph for any county or city and county shall not exceed the reduction calculated for that county or city and county pursuant to paragraph (2). (6) Notwithstanding the provisions of paragraph (5), the amount of the reduction specified in paragraph (2) for a county of the 16th class that has first implemented, for the 1993–94 fiscal year, the alternative procedure for the distribution of property tax levies authorized by Chapter 2 (commencing with Section 4701) of Part 8 shall be reduced, for the 1993–94 fiscal year only, in the amount of any increased revenue distributed to each qualifying school entity that would not have been distributed for the 1993–94 fiscal year, pursuant to the historical accounting method of that county of the 16th class, but for the implementation of that alternative procedure. For purposes of this paragraph, “qualifying school entity” means any school district, county office of education, or community college district that is not an excess tax school entity, as defined in Section 95, and a county’s Educational Revenue Augmentation Fund, as described in subdivision (a) of this section and subdivision (d) of Section 97.2. Notwithstanding any other provision of this paragraph, the amount of any reduction calculated pursuant to this paragraph for any county shall not exceed the reduction calculated for that county pursuant to paragraph (2). (b) The amount of property tax revenue deemed allocated in the prior fiscal year to each city shall be reduced by an amount to be determined by the Director of Finance in accordance with the following: (1) The total amount of the property tax reductions determined for cities pursuant to this section shall be two hundred eighty-eight million dollars ($288,000,000) in the 1993–94 fiscal year. (2) The Director of Finance shall determine the amount of reduction for each city as follows: (A) The amount of property tax revenue that is estimated to be attributable in the 1993–94 fiscal year to the amount of each city’s state assistance payment received by that city pursuant to Chapter 282 of the Statutes of 1979 shall be determined. (B) A factor for each city equal to the amount determined pursuant to subparagraph (A) for that city, divided by the total of the amounts determined pursuant to subparagraph (A) for all cities, shall be determined. (C) An amount for each city equal to the factor determined pursuant to subparagraph (B), multiplied by three hundred eighty-two million five hundred thousand dollars ($382,500,000), shall be determined. (D) In no event shall the amount for any city determined pursuant to subparagraph (C) exceed a per capita amount of nineteen dollars and thirty-one cents ($19.31), as determined in accordance with that city’s population on January 1, 1993, as estimated by the Department of Finance. (E) The amount determined for each city pursuant to subparagraphs (C) and (D) shall be the amount of property tax revenue to be subtracted from the amount of property tax revenue deemed allocated in the prior year. (3) The Director of Finance shall, by July 15, 1993, report to the Joint Legislative Budget Committee those amounts determined pursuant to paragraph (2). (4) On or before August 15, 1993, the Director of Finance shall notify each county auditor of the amount of property tax revenue reduction determined for each city located within that county. (c) (1) The amount of property tax revenue deemed allocated in the prior fiscal year to each special district, as defined pursuant to subdivision (m) of Section 95, shall be reduced by the amount determined for the district pursuant to paragraph (3) and increased by the amount determined for the district pursuant to paragraph (4). The total net amount of these changes is intended to equal two hundred forty-four million dollars ($244,000,000) in the 1993–94 fiscal year. (2) (A) Notwithstanding any other provision of this subdivision, no reduction shall be made pursuant to this subdivision with respect to any of the following special districts: (i) A local hospital district, as described in Division 23 (commencing with Section 32000) of the Health and Safety Code. (ii) A water agency that does not sell water at retail, but not including an agency the primary function of which, as determined on the basis of total revenues, is flood control. (iii) A transit district. (iv) A police protection district formed pursuant to Part 1 (commencing with Section 20000) of Division 14 of the Health and Safety Code. (v) A special district that was a multicounty special district as of July 1, 1979. (B) Notwithstanding any other provision of this subdivision, the first one hundred four thousand dollars ($104,000) of the amount of any reduction that otherwise would be made under this subdivision with respect to a qualifying community services district shall be excluded. For purposes of this subparagraph, a “qualifying community services district” means a community services district that meets all of the following requirements: (i) Was formed pursuant to Division 3 (commencing with Section 61000) of Title 6 of the Government Code. (ii) Succeeded to the duties and properties of a police protection district upon the dissolution of that district. (iii) Currently provides police protection services to substantially the same territory as did that district. (iv) Is located within a county in which the board of supervisors has requested the Department of Finance that this subparagraph be operative in the county. (3) (A) On or before September 15, 1993, the county auditor shall determine an amount for each special district equal to the amount of its allocation determined pursuant to Section 96 or 96.1, and Section 96.5 or their predecessor sections for the 1993–94 fiscal year multiplied by the ratio determined pursuant to paragraph (1) of subdivision (a) of former Section 98.6, as that section read on June 15, 1993. In those counties that were subject to former Sections 98.66, 98.67, and 98.68, as those sections read on that same date, the county auditor shall determine an amount for each special district that represents the current amount of its allocation determined pursuant to Section 96 or 96.1, and Section 96.5 or their predecessor sections for the 1993–94 fiscal year that is attributed to the property tax shift from schools required by Chapter 282 of the Statutes of 1979. In that county subject to Section 100.4, the county auditor shall determine an amount for each special district that represents the current amount of its allocations determined pursuant to Section 96, 96.1, 96.5, or 100.4 or their predecessor sections for the 1993–94 fiscal year that is attributable to the property tax shift from schools required by Chapter 282 of the Statutes of 1979. In determining these amounts, the county auditor shall adjust for the influence of increased assessed valuation within each district, including the effect of jurisdictional changes, and the reductions in property tax allocations required in the 1992–93 fiscal year by Chapters 699 and 1369 of the Statutes of 1992. In the case of a special district that has been consolidated or reorganized, the auditor shall determine the amount of its current property tax allocation that is attributable to the prior district’s or districts’ receipt of state assistance payments pursuant to Chapter 282 of the Statutes of 1979. Notwithstanding any other provision of this paragraph, for a special district that is governed by a city council or whose governing board has the same membership as a city council and that is a subsidiary district, as defined in subdivision (e) of Section 16271 of the Government Code, the county auditor shall multiply the amount that otherwise would be calculated pursuant to this paragraph by 0.38 and the result shall be used in the calculations required by paragraph (5). In no event shall the amount determined by this paragraph be less than zero. (B) Notwithstanding subparagraph (A), commencing with the 1994–95 fiscal year, in the County of Sacramento, the auditor shall determine the amount for each special district that represents the current amount of its allocations determined pursuant to Section 96, 96.1, 96.5, or 100.6 for the 1994–95 fiscal year that is attributed to the property tax shift from schools required by Chapter 282 of the Statutes of 1979. (4) (A) (i) On or before September 15, 1993, the county auditor shall determine an amount for each special district that is engaged in fire protection activities, as reported to the Controller for inclusion in the 1989–90 edition of the Financial Transactions Report Concerning Special Districts under the heading of “Fire Protection,” that is equal to the amount of revenue allocated to that special district from the Special District Augmentation Fund for fire protection activities in the 1992–93 fiscal year. For purposes of the preceding sentence for counties of the second class, the phrase “amount of revenue allocated to that special district” means an amount of revenue that was identified for transfer to that special district, rather than the amount of revenue that was actually received by that special district pursuant to that transfer. (ii) In the case of a special district, other than a special district governed by the county board of supervisors or whose governing body is the same as the county board of supervisors, that is engaged in fire protection activities as reported to the Controller, the county auditor shall also determine the amount by which the district’s amount determined pursuant to paragraph (3) exceeds the amount by which its allocation was reduced by operation of former Section 98.6 in the 1992–93 fiscal year. This amount shall be added to the amount otherwise determined for the district under this paragraph. In any county subject to former Section 98.65, 98.66, 98.67, or 98.68 in that same fiscal year, the county auditor shall determine for each special district that is engaged in fire protection activities an amount that is equal to the amount determined for that district pursuant to paragraph (3). (B) For purposes of this paragraph, a special district includes any special district that is allocated property tax revenue pursuant to this chapter and does not appear in the State Controller’s Report on Financial Transactions Concerning Special Districts, but is engaged in fire protection activities and appears in the State Controller’s Report on Financial Transactions Concerning Counties. (5) The total amount of property taxes allocated to special districts by the county auditor as a result of paragraph (4) shall be subtracted from the amount of property tax revenues not allocated to special districts by the county auditor as a result of paragraph (3) to determine the amount to be deposited in the Education Revenue Augmentation Fund as specified in subdivision (d). (6) On or before September 30, 1993, the county auditor shall notify the Director of Finance of the net amount determined for special districts pursuant to paragraph (5). (d) (1) The amount of property tax revenues not allocated to the county, city and county, cities within the county, and special districts as a result of the reductions required by subdivisions (a), (b), and (c) shall instead be deposited in the Educational Revenue Augmentation Fund established in each county or city and county pursuant to Section 97.2. The amount of revenue in the Educational Revenue Augmentation Fund, derived from whatever source, shall be allocated pursuant to paragraphs (2) and (3) to school districts and county offices of education, in total, and to community college districts, in total, in the same proportion that property tax revenues were distributed to school districts and county offices of education, in total, and community college districts, in total, during the 1992–93 fiscal year. (2) The county auditor shall, based on information provided by the county superintendent of schools pursuant to this paragraph, allocate that proportion of the revenue in the Educational Revenue Augmentation Fund to be allocated to school districts and county offices of education only to those school districts and county offices of education within the county that are not excess tax school entities, as defined in subdivision (n) of Section 95. The county superintendent of schools shall determine the amount to be allocated to each school district in inverse proportion to the amounts of property tax revenue per average daily attendance in each school district. For each county office of education, the allocation shall be made based on the historical split of base property tax revenue between the county office of education and school districts within the county. In no event shall any additional money be allocated from the Educational Revenue Augmentation Fund to a school district or county office of education upon that district or county office of education becoming an excess tax school entity. If, after determining the amount to be allocated to each school district and county office of education, the county superintendent of schools determines there are still additional funds to be allocated, the county superintendent of schools shall determine the remainder to be allocated in inverse proportion to the amounts of property tax revenue, excluding Educational Revenue Augmentation Fund moneys, per average daily attendance in each remaining school district, and on the basis of the historical split described above for each county office of education that is not an excess tax school entity, until all funds that would not result in a school district or county office of education becoming an excess tax school entity are allocated. The county superintendent of schools may determine the amounts to be allocated between each school district and county office of education to ensure that all funds that would not result in a school district or county office of education becoming an excess tax school entity are allocated. (3) The county auditor shall, based on information provided by the Chancellor of the California Community Colleges pursuant to this paragraph, allocate that proportion of the revenue in the Educational Revenue Augmentation Fund to be allocated to community college districts only to those community college districts within the county that are not excess tax school entities, as defined in subdivision (n) of Section 95. The chancellor shall determine the amount to be allocated to each community college district in inverse proportion to the amounts of property tax revenue per funded full-time equivalent student in each community college district. In no event shall any additional money be allocated from the Educational Revenue Augmentation Fund to a community college district upon that district becoming an excess tax school entity. (4) (A) If, after making the allocation required pursuant to paragraph (2), the auditor determines that there are still additional funds to be allocated, the auditor shall allocate those excess funds pursuant to paragraph (3). If, after making the allocation pursuant to paragraph (3), the auditor determines that there are still additional funds to be allocated, the auditor shall allocate those excess funds pursuant to paragraph (2). If, after determining the amount to be allocated to each community college district, the Chancellor of the California Community Colleges determines that there are still additional funds to be allocated, the Chancellor of the California Community Colleges shall determine the remainder to be allocated to each community college district in inverse proportion to the amounts of property tax revenue, excluding Educational Revenue Augmentation Fund moneys, per funded full-time equivalent student in each remaining community college district that is not an excess tax school entity until all funds that would not result in a community college district becoming an excess tax school entity are allocated. (B) (i) (I) For the 1995–96 fiscal year and each fiscal year thereafter, if, after making the allocations pursuant to paragraphs (2) and (3) and subparagraph (A), the auditor determines that there are still additional funds to be allocated, the auditor shall, subject to clauses (ii) and (iii), allocate those excess funds to the county superintendent of schools. Funds allocated pursuant to this subclause shall be counted as property tax revenues for special education programs in augmentation of the amount calculated pursuant to Section 2572 of the Education Code, to the extent that those property tax revenues offset state aid for county offices of education and school districts within the county pursuant to Section 56836.15 of the Education Code. (II) For the 2007–08 fiscal year and for each fiscal year thereafter, both of the following apply: (ia) In allocating the revenues described in subclause (I), the auditor shall apportion funds to the appropriate special education local plan area to cover the amount determined in Section 56836.173 of the Education Code. (ib) Except as otherwise provided by sub-subclause (ia), property tax revenues described in subclause (I) shall not be apportioned to special education programs funded pursuant to Section 56836.173 of the Education Code. (III) If, for the 2000–01 fiscal year or any fiscal year thereafter, any additional revenues remain after the implementation of subclauses (I) and (II), the auditor shall allocate those remaining revenues among the county, cities, and special districts in proportion to the amounts of ad valorem property tax revenue otherwise required to be shifted from those local agencies to the county’s Educational Revenue Augmentation Fund for the relevant fiscal year. (IV) A county Educational Revenue Augmentation Fund shall not be required to provide funding for special education programs funded pursuant to Section 56836.173 of the Education Code or any predecessor to that section for a fiscal year before the 2007–08 fiscal year that it has not already provided for these programs before the beginning of the 2007–08 fiscal year. (ii) For the 1995–96 fiscal year only, clause (i) shall not apply to the County of Mono and the amount allocated pursuant to clause (i) in the County of Marin shall not exceed five million dollars ($5,000,000). (iii) For the 1996–97 fiscal year only, the total amount of funds allocated by the auditor pursuant to clause (i) and clause (i) of subparagraph (B) of paragraph (4) of subdivision (d) of Section 97.2 shall not exceed that portion of two million five hundred thousand dollars ($2,500,000) that corresponds to the county’s proportionate share of all moneys allocated pursuant to clause (i) and clause (i) of subparagraph (B) of paragraph (4) of subdivision (d) of Section 97.2 for the 1995–96 fiscal year. Upon the request of the auditor, the Department of Finance shall provide to the auditor all information in the department’s possession that is necessary for the auditor to comply with this clause. (iv) Notwithstanding clause (i) of this subparagraph, for the 1999–2000 fiscal year only, if, after making the allocations pursuant to paragraphs (2) and (3) and subparagraph (A), the auditor determines that there are still additional funds to be allocated, the auditor shall allocate the funds to the county, cities, and special districts in proportion to the amounts of ad valorem property tax revenue otherwise required to be shifted from those local agencies to the county’s Educational Revenue Augmentation Fund for the relevant fiscal year. The amount allocated pursuant to this clause shall not exceed eight million two hundred thirty-nine thousand dollars ($8,239,000), as appropriated in Item 6110-250-0001 of Section 2.00 of the Budget Act of 1999 (Chapter 50, Statutes of 1999). (C) For purposes of allocating the Educational Revenue Augmentation Fund for the 1996–97 fiscal year, the auditor shall, after making the allocations for special education programs, if any, required by subparagraph (B), allocate all remaining funds among the county, cities, and special districts in proportion to the amounts of ad valorem property tax revenue otherwise required to be shifted from those local agencies to the county’s Educational Revenue Augmentation Fund for the relevant fiscal year. For purposes of ad valorem property tax revenue allocations for the 1997–98 fiscal year and each fiscal year thereafter, no amount of ad valorem property tax revenue allocated to the county, a city, or a special district pursuant to this subparagraph shall be deemed to be an amount of ad valorem property tax revenue allocated to that local agency in the prior fiscal year. (5) For purposes of allocations made pursuant to Section 96.1 for the 1994–95 fiscal year, the amounts allocated from the Educational Revenue Augmentation Fund pursuant to this subdivision, other than those amounts deposited in the Educational Revenue Augmentation Fund pursuant to any provision of the Health and Safety Code, shall be deemed property tax revenue allocated to the Educational Revenue Augmentation Fund in the prior fiscal year. (Amended by Stats. 2020, Ch. 24, Sec. 85. (SB 98) Effective June 29, 2020.) - 97.31. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 6. Allocation of Property Tax Revenue [95 - 100.96] ( Chapter 6 repealed and added by Stats. 1994, Ch. 1167, Sec. 3. ) ## ARTICLE 3. Revenue Allocation Shifts for Education [97 - 97.81] ( Article 3 added by Stats. 1994, Ch. 1167, Sec. 3. )
The Director of Finance must tell county auditors to reduce certain property tax transfers, and eligible counties may submit information by November 1, 1993 for the required calculations.
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 6. Allocation of Property Tax Revenue [95 - 100.96] ( Chapter 6 repealed and added by Stats. 1994, Ch. 1167, Sec. 3. ) ## ARTICLE 3. Revenue Allocation Shifts for Education [97 - 97.81] ( Article 3 added by Stats. 1994, Ch. 1167, Sec. 3. ) ## 97.31. (a) (1) The Director of Finance shall direct the county auditor to reduce, in the 1993–94 fiscal year, the amount of the transfer to the Educational Revenue Augmentation Fund determined pursuant to subdivision (a) of Section 97.3 for any eligible county in accordance with subdivision (b) of this section, and also shall direct the county auditor to reduce, in the 1993–94 fiscal year, the amount of that transfer for certain counties in accordance with subdivision (c). The total amount of the reductions for all counties made for the 1993–94 fiscal year pursuant to subdivision (b) shall not exceed two million dollars ($2,000,000). For the 1994–95 fiscal year and each fiscal year thereafter, ad valorem property tax revenue allocations made pursuant to subdivision (a) of Section 96.1 shall fully incorporate the adjustments required by this section. (2) For purposes of this section, an “eligible county” is a county with a population of less than 350,000, as reported in the 1990 federal census that had a fire element of the tax bill in 1977–78, that continues to fund some portion of those costs from the county general fund in 1993–94, and that provides these services in the same manner as a special district less than countywide and has so indicated in the Controller’s Report on Financial Transactions Concerning Counties. (b) (1) For each eligible county, the county auditor may submit the following information to the Director of Finance not later than November 1, 1993: (A) The amount of property tax allocated to the county fire district in the 1977–78 fiscal year. (B) The amount allocated from the county budget to the county fire district in the 1978–79 fiscal year. (C) The amount of property tax reduction for the county fire district attributable to the passage of Article XIII A of the California Constitution by the voters in the primary election in June 1978. (D) The amount of money allocated from the county budget to the county fire district in the 1993–94 fiscal year. (E) The amount allocated to the county fire district from the Special District Augmentation Fund in the 1992–93 fiscal year. (2) For each eligible county that submits to the Director of Finance by November 1, 1993, the information described in paragraph (1), the Director of Finance shall make the following calculations: (A) Multiply the amount of property tax allocated to the county fire district in the 1977–78 fiscal year by the change in the value of the property tax base for the county from the 1977–78 fiscal year to the 1978–79 fiscal year. (B) Subtract the amount reported pursuant to subparagraph (C) of paragraph (1) from the amount determined pursuant to subparagraph (A). (C) Multiply the amount determined pursuant to subparagraph (B) by an amount determined by the Director of Finance to be the change in assessed value for the county from the 1978–79 fiscal year to the 1993–94 fiscal year. (D) Multiply the amount reported pursuant to subparagraph (E) of paragraph (1) by 1.038. (E) Add the amount determined pursuant to subparagraph (C) to the amount determined pursuant to subparagraph (D). (F) Subtract the amount determined pursuant to subparagraph (E) from the amount reported pursuant to subparagraph (D) of paragraph (1). (3) The Director of Finance shall determine the sum of all the amounts determined pursuant to subparagraph (F) of paragraph (2). (4) If the sum determined pursuant to paragraph (3) is greater than two million dollars ($2,000,000), then the Director of Finance shall proportionately reduce the amount for each county so that the total of the amounts for all counties does not exceed two million dollars ($2,000,000). If the sum determined pursuant to subdivision (e) does not exceed two million dollars ($2,000,000), then the Director of Finance shall not reduce the amount determined for each county. (5) The Director of Finance shall by January 15, 1994, notify each county of its reduction in the amount to be transferred to the Educational Revenue Augmentation Fund pursuant to subdivision (a) of Section 97.3. The maximum amount of the reduction that may be authorized pursuant to this subdivision is one-half the amount determined pursuant to subparagraph (F) of paragraph (2). (c) The amount to be transferred from a county to an Educational Revenue Augmentation Fund pursuant to subdivision (a) of Section 97.3 shall be reduced by one hundred thousand dollars ($100,000) for the County of Madera and by two hundred thousand dollars ($200,000) for the County of Tulare. (Amended by Stats. 2004, Ch. 211, Sec. 20. Effective August 5, 2004.) - 97.313. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 6. Allocation of Property Tax Revenue [95 - 100.96] ( Chapter 6 repealed and added by Stats. 1994, Ch. 1167, Sec. 3. ) ## ARTICLE 3. Revenue Allocation Shifts for Education [97 - 97.81] ( Article 3 added by Stats. 1994, Ch. 1167, Sec. 3. )
For 1995–96 only, a qualified county’s auditor must increase property tax revenue only when directed by the board of supervisors, up to $1,550,000, and the county must use any added amount only for public safety services.
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 6. Allocation of Property Tax Revenue [95 - 100.96] ( Chapter 6 repealed and added by Stats. 1994, Ch. 1167, Sec. 3. ) ## ARTICLE 3. Revenue Allocation Shifts for Education [97 - 97.81] ( Article 3 added by Stats. 1994, Ch. 1167, Sec. 3. ) ## 97.313. (a) Notwithstanding any other provision of this chapter, for the 1995–96 fiscal year only, the auditor of any qualified county shall, upon being directed by the board of supervisors, increase the amount of property tax revenue allocated to that county by an amount of property tax revenue, not to exceed one million five hundred fifty thousand dollars ($1,550,000), that is attributable to the difference between the following amounts: (1) The amount of the reduction that would have been determined by the Director of Finance for the qualified county pursuant to subdivision (b) of Section 97.31 in the absence of the two million dollar ($2,000,000) limitation of subdivision (a) and paragraph (4) of subdivision (b) of that section, and the maximum limitation of paragraph (5) of subdivision (b) of that same section. (2) The amount of the reduction that was determined by the Director of Finance for the qualified county pursuant to subdivision (b) of Section 97.31. If the board of supervisors directs the auditor, pursuant to this subdivision, to increase the amount of the property tax revenue allocation of the county, the board shall also direct the auditor to commensurately reduce the amount of the property tax revenue allocation to the Educational Revenue Augmentation Fund. The county shall expend any additional amount of property tax revenue that it receives pursuant to this subdivision solely for the purpose of funding public safety services. (b) The Director of Finance shall determine for each qualified county the difference described in subdivision (a), and shall as soon as reasonably possible after the effective date of the act adding this section, notify the board of supervisors of each qualified county in writing of the amount of the difference calculated for that county. (c) For purposes of this section, “qualified county” means an “eligible county,” as defined in paragraph (2) of subdivision (a) of Section 97.31, that was subject to the reduction required by paragraph (4) of subdivision (b) of that same section. (d) Except as otherwise required by law, the county auditor of a qualified county shall allocate property tax revenues for the 1996–97 fiscal year and each fiscal year thereafter in those amounts that fully reflect, as otherwise required by this chapter, any increases or reductions in allocations that are directed by the board of supervisors pursuant to subdivision (a). (Amended by Stats. 2004, Ch. 183, Sec. 319. Effective January 1, 2005.) - 97.32. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 6. Allocation of Property Tax Revenue [95 - 100.96] ( Chapter 6 repealed and added by Stats. 1994, Ch. 1167, Sec. 3. ) ## ARTICLE 3. Revenue Allocation Shifts for Education [97 - 97.81] ( Article 3 added by Stats. 1994, Ch. 1167, Sec. 3. )
For the reductions under Section 97.3, a special district does not include a memorial district formed under the Military and Veteran’s Code.
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 6. Allocation of Property Tax Revenue [95 - 100.96] ( Chapter 6 repealed and added by Stats. 1994, Ch. 1167, Sec. 3. ) ## ARTICLE 3. Revenue Allocation Shifts for Education [97 - 97.81] ( Article 3 added by Stats. 1994, Ch. 1167, Sec. 3. ) ## 97.32. Notwithstanding Section 97.3, a special district does not include, for purposes of the reductions required by that section, a memorial district formed pursuant to Article 1 (commencing with Section 1170) of Chapter 1 of Part 2 of Division 6 of the Military and Veteran’s Code. (Repealed and added by Stats. 1994, Ch. 1167, Sec. 3. Effective January 1, 1995.) - 97.33. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 6. Allocation of Property Tax Revenue [95 - 100.96] ( Chapter 6 repealed and added by Stats. 1994, Ch. 1167, Sec. 3. ) ## ARTICLE 3. Revenue Allocation Shifts for Education [97 - 97.81] ( Article 3 added by Stats. 1994, Ch. 1167, Sec. 3. )
For specified cities and the county, 1993-94 property tax revenue shifts are reduced by the Oakland/Berkeley fire loss, and the auditor must certify the loss amount to the Department of Finance.
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 6. Allocation of Property Tax Revenue [95 - 100.96] ( Chapter 6 repealed and added by Stats. 1994, Ch. 1167, Sec. 3. ) ## ARTICLE 3. Revenue Allocation Shifts for Education [97 - 97.81] ( Article 3 added by Stats. 1994, Ch. 1167, Sec. 3. ) ## 97.33. (a) Notwithstanding any other provision of this chapter, for the 1993–94 fiscal year, the amounts of property tax revenue that are required to be shifted pursuant to Section 97.3 from a city described in the second clause of paragraph (2) of subdivision (h) of Section 95 or a city described in paragraph (2) of subdivision (b) of Section 16700 of the Welfare and Institutions Code, and from the county in which those cities are located, to the Educational Relief Augmentation Fund, shall each be reduced by an amount equal to the sum of the property tax revenue loss incurred by the city or county as a result of the Oakland/Berkeley fire that occurred in October 1991. The auditor shall certify to the Department of Finance the amount of the property tax revenue loss for each city and the county as a result of those properties that were reassessed as a result of that fire. The property tax revenue loss shall be the difference between the property tax revenues, including property tax revenue attributable to tax rates levied pursuant to subdivision (b) of Section 1 of Article XIII A of the California Constitution, that would have been derived based on the original assessed value of those properties for the 1991–92 fiscal year prior to any reassessment for disaster relief, increased by 2 percent, and the property tax revenues derived from the assessed value of those properties for the 1992–93 fiscal year. (b) In each of the 1994–95, 1995–96, and 1996–97 fiscal years, for the county and cities described in subdivision (a), one-third of the adjustments made pursuant to subdivision (a) for each described city and the county shall be added to the amount of property tax revenue deemed allocated to each city and the county in the prior fiscal year. (Added by Stats. 1994, Ch. 1167, Sec. 3. Effective January 1, 1995.) - 97.34. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 6. Allocation of Property Tax Revenue [95 - 100.96] ( Chapter 6 repealed and added by Stats. 1994, Ch. 1167, Sec. 3. ) ## ARTICLE 3. Revenue Allocation Shifts for Education [97 - 97.81] ( Article 3 added by Stats. 1994, Ch. 1167, Sec. 3. )
This section lets the county auditor assess each qualified special district its share of the auditor’s actual and reasonable compliance costs, and defines qualified special district and water quality control compliance costs.
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 6. Allocation of Property Tax Revenue [95 - 100.96] ( Chapter 6 repealed and added by Stats. 1994, Ch. 1167, Sec. 3. ) ## ARTICLE 3. Revenue Allocation Shifts for Education [97 - 97.81] ( Article 3 added by Stats. 1994, Ch. 1167, Sec. 3. ) ## 97.34. (a) Notwithstanding any other provision of this chapter, the amount of the revenue reduction resulting from the application of subdivision (c) of Section 97.2 to an amount equal to the amount of the water quality control compliance costs of a qualified special district for the 1992–93 fiscal year shall, for purposes of property tax revenue allocations for the 1993–94 fiscal year, be added to the amount of property tax revenue deemed allocated to that district in the 1992–93 fiscal year. The water quality control compliance costs of a qualified special district for the relevant fiscal year shall also be deducted from the amount of property tax revenue subject to reduction with respect to that district under Section 97.3 for the 1993–94 fiscal year, and under any statute with respect to any subsequent fiscal year that would reduce the amount of property tax revenue deemed allocated in the prior fiscal year to that district for purposes of increasing the amount of property tax revenue to be allocated to another jurisdiction. (b) For purposes of this section: (1) A “qualified special district” means any special district that is required to comply with Chapter 12 (commencing with Section 13950) of Division 7 of the Water Code. (2) “Water quality control compliance costs” mean those costs, including, but not limited to, reserves for nongrowth facility augmentation and replacement and environmental protection, that are determined by the county auditor in accordance with subdivision (a) to have been incurred by a qualified special district in complying with Chapter 12 (commencing with Section 13950) of Division 7 of the Water Code. (c) The auditor may assess each qualified special district its share of the auditor’s actual and reasonable costs of complying with this section. For purposes of this subdivision, each share of costs shall be determined in accordance with that district’s proportional share of the total amount of water quality control compliance costs determined by the auditor for purposes of this section for each fiscal year. (Added by Stats. 1994, Ch. 1167, Sec. 3. Effective January 1, 1995.) - 97.35. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 6. Allocation of Property Tax Revenue [95 - 100.96] ( Chapter 6 repealed and added by Stats. 1994, Ch. 1167, Sec. 3. ) ## ARTICLE 3. Revenue Allocation Shifts for Education [97 - 97.81] ( Article 3 added by Stats. 1994, Ch. 1167, Sec. 3. )
A community service district may exclude up to $90,000 of property tax revenue allocated to police protection and personal safety activities from the reduction required by Section 97.3.
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 6. Allocation of Property Tax Revenue [95 - 100.96] ( Chapter 6 repealed and added by Stats. 1994, Ch. 1167, Sec. 3. ) ## ARTICLE 3. Revenue Allocation Shifts for Education [97 - 97.81] ( Article 3 added by Stats. 1994, Ch. 1167, Sec. 3. ) ## 97.35. Notwithstanding Section 97.3, the amount of property tax revenues of a community service district that is subject to reduction pursuant to that section shall not include those property tax revenues, up to the amount of ninety thousand dollars ($90,000), that are allocated by that district to “police protection and personal safety” activities, as indicated in the 1989–90 edition of the State Controller’s Report on the Financial Transactions of Special Districts in California. (Repealed and added by Stats. 1994, Ch. 1167, Sec. 3. Effective January 1, 1995.) - 97.36. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 6. Allocation of Property Tax Revenue [95 - 100.96] ( Chapter 6 repealed and added by Stats. 1994, Ch. 1167, Sec. 3. ) ## ARTICLE 3. Revenue Allocation Shifts for Education [97 - 97.81] ( Article 3 added by Stats. 1994, Ch. 1167, Sec. 3. )
For a qualified county, the revenue allocation reduction for the designated fiscal year must be reduced by certain increased revenues allocated to qualifying school entities that would not otherwise have been allocated.
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 6. Allocation of Property Tax Revenue [95 - 100.96] ( Chapter 6 repealed and added by Stats. 1994, Ch. 1167, Sec. 3. ) ## ARTICLE 3. Revenue Allocation Shifts for Education [97 - 97.81] ( Article 3 added by Stats. 1994, Ch. 1167, Sec. 3. ) ## 97.36. (a) Notwithstanding any other provision of this chapter, for the designated fiscal year, the amount of the revenue allocation reduction with respect to a qualified county that is attributable in that fiscal year to the reduction determined for that county for the 1993–94 fiscal year pursuant to paragraph (1) of subdivision (a) of Section 97.3 or its predecessor section shall be reduced by the amount of any increased revenues, allocated in the designated fiscal year in that county to a “qualifying school entity” as defined in paragraph (5) of subdivision (a) of Section 97.3 or its predecessor section, that would not have been so allocated but for that county being a qualified county. (b) For purposes of this section: (1) A “qualified county” means a county or city or county that has first implemented for the 1994–95 or any subsequent fiscal year the alternative procedure for the distribution of property tax levies that is authorized by Chapter 2 (commencing with Section 4701) of Part 8. (2) For purposes of this section,“designated fiscal year” means the fiscal year in which the relevant qualified county first implemented the alternative method for the distribution of property tax levies that is authorized by Chapter 2 (commencing with Section 4701) of Part 8. (Amended by Stats. 1996, Ch. 1058, Sec. 1. Effective September 30, 1996.) - 97.361. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 6. Allocation of Property Tax Revenue [95 - 100.96] ( Chapter 6 repealed and added by Stats. 1994, Ch. 1167, Sec. 3. ) ## ARTICLE 3. Revenue Allocation Shifts for Education [97 - 97.81] ( Article 3 added by Stats. 1994, Ch. 1167, Sec. 3. )
A county’s unused reduction amount for its designated fiscal year may not be applied in a later fiscal year.
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 6. Allocation of Property Tax Revenue [95 - 100.96] ( Chapter 6 repealed and added by Stats. 1994, Ch. 1167, Sec. 3. ) ## ARTICLE 3. Revenue Allocation Shifts for Education [97 - 97.81] ( Article 3 added by Stats. 1994, Ch. 1167, Sec. 3. ) ## 97.361. Any reduction amount determined for a county pursuant to subdivision (a) of Section 97.36 that is not applied to the benefit of that county in that county’s designated fiscal year, as defined in Section 97.36, may not be so applied in a later fiscal year, regardless of any increase in the amount of revenues allocated in that county to qualifying school entities as a result of the county’s adoption of the alternate procedure for the distribution of property tax levies authorized by Chapter 2 (commencing with Section 4701) of Part 8. (Added by Stats. 1998, Ch. 528, Sec. 1. Effective January 1, 1999.) - 97.37. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 6. Allocation of Property Tax Revenue [95 - 100.96] ( Chapter 6 repealed and added by Stats. 1994, Ch. 1167, Sec. 3. ) ## ARTICLE 3. Revenue Allocation Shifts for Education [97 - 97.81] ( Article 3 added by Stats. 1994, Ch. 1167, Sec. 3. )
For 1994–95 and later fiscal years, property tax revenue previously allocated to certain county library systems may not be reduced just to increase revenue allocated to another jurisdiction, except for specified Education Code adjustments and related allocations required by Sections 97.2 and 97.3.
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 6. Allocation of Property Tax Revenue [95 - 100.96] ( Chapter 6 repealed and added by Stats. 1994, Ch. 1167, Sec. 3. ) ## ARTICLE 3. Revenue Allocation Shifts for Education [97 - 97.81] ( Article 3 added by Stats. 1994, Ch. 1167, Sec. 3. ) ## 97.37. (a) Notwithstanding any other provision of this chapter, for the 1994–95 fiscal year and each fiscal year thereafter, the amount of property tax revenue deemed allocated in the prior fiscal year to a county free library system, or a library established as an independent special district, shall not be reduced for purposes of increasing the amount of property tax revenue to be allocated to another jurisdiction. This section does not apply to any adjustments in property tax allocations made pursuant to Section 19116 of the Education Code. (b) (1) This section shall not be construed to preclude allocations of ad valorem property tax revenue to a county’s Educational Revenue Augmentation Fund, rather than to a county free library system or a library established as an independent special district, that are required by the application to a library system or library district, as so described, of Sections 97.2 and 97.3. The Legislature finds and declares that this paragraph does not constitute a change in, but is declaratory of, existing law. (2) This section does not apply to any adjustments in property tax allocations made pursuant to Section 19116 of the Education Code. (c) (1) Notwithstanding any other provision of this chapter, for those county free library systems from which the auditor had not shifted ad valorem property tax revenue to an Education Revenue Augmentation Fund as of January 1, 1996, all of the following shall apply: (A) No allocation of ad valorem property tax revenue to a county’s Educational Revenue Augmentation Fund shall be required from a county free library system that did not levy a property tax rate separate from the property tax rate of the county for the 1975–76, 1976–77, and 1977–78 fiscal years, was not entitled to an allocation of property tax revenue for the 1978–79 and 1979–80 fiscal years, and did not receive state assistance payments pursuant to Section 16260, 26912, or 26912.1 of the Government Code. (B) No allocation of ad valorem property tax revenue to a county’s Educational Revenue Augmentation Fund shall be required from a county free library system that, for the 1977–78 fiscal year, was organized as a joint powers agency pursuant to Chapter 5 (commencing with Section 6500) of Division 7 of Title 1 of the Government Code. (C) A county free library system established pursuant to Article 1 (commencing with Section 19100) of Chapter 6 of Part 11 of Division 1 of Title 1 of the Education Code, for which a separate property tax rate was levied in the 1977–78 fiscal year, shall be considered a special district. However, any county free library system that was not actually allocated property tax revenues pursuant to this chapter for the 1992–93 fiscal year and any portion of the 1993–94 fiscal year shall not be considered a special district for any purpose in the 1992–93 fiscal year and that portion of the 1993–94 fiscal year for which those revenues were not allocated. (2) The Legislature finds and declares that this subdivision does not constitute a change in, but is declaratory of, existing law. (Amended by Stats. 1997, Ch. 786, Sec. 1. Effective October 8, 1997.) - 97.38. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 6. Allocation of Property Tax Revenue [95 - 100.96] ( Chapter 6 repealed and added by Stats. 1994, Ch. 1167, Sec. 3. ) ## ARTICLE 3. Revenue Allocation Shifts for Education [97 - 97.81] ( Article 3 added by Stats. 1994, Ch. 1167, Sec. 3. )
For Marin and Mono counties in the specified fiscal years, if the auditor makes certain Section 97.3 allocations and finds each fully located community college district is an excess school tax entity, the auditor must use any remaining funds to reduce the Section 97.3 reduction amounts for the county, cities, and special districts in proportion to their calculated reductions.
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 6. Allocation of Property Tax Revenue [95 - 100.96] ( Chapter 6 repealed and added by Stats. 1994, Ch. 1167, Sec. 3. ) ## ARTICLE 3. Revenue Allocation Shifts for Education [97 - 97.81] ( Article 3 added by Stats. 1994, Ch. 1167, Sec. 3. ) ## 97.38. Notwithstanding any contrary provision in paragraph (4) of subdivision (d) of Section 97.3 , for the County of Marin , commencing with the 1993–94 fiscal year, and for the County of Mono, commencing with the 1994-95 fiscal year, if, after making the allocations pursuant to paragraph (2) of subdivision (d) of Section 97.3 as required by subparagraph (A) of paragraph (4) of subdivision (d) of Section 97.3 and after making the allocation pursuant to subparagraph (B) of paragraph (4) of subdivision (d) of Section 97.3, the auditor determines that each community college district located entirely within that county is an excess school tax entity as defined in subdivision (n) of Section 95, the auditor shall then apply any remaining funds to decrease the amounts of those reductions calculated pursuant to Section 97.3 with respect to the county, cities, and special districts in proportion to the amount of the reduction otherwise calculated under Section 97.3 for each of those agencies. (Amended by Stats. 1995, Ch. 500, Sec. 3. Effective October 4, 1995.) - 97.39. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 6. Allocation of Property Tax Revenue [95 - 100.96] ( Chapter 6 repealed and added by Stats. 1994, Ch. 1167, Sec. 3. ) ## ARTICLE 3. Revenue Allocation Shifts for Education [97 - 97.81] ( Article 3 added by Stats. 1994, Ch. 1167, Sec. 3. )
This section treats certain Santa Clara County education fund allocations as correct and limits later reductions or corrections for specified past fiscal years.
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 6. Allocation of Property Tax Revenue [95 - 100.96] ( Chapter 6 repealed and added by Stats. 1994, Ch. 1167, Sec. 3. ) ## ARTICLE 3. Revenue Allocation Shifts for Education [97 - 97.81] ( Article 3 added by Stats. 1994, Ch. 1167, Sec. 3. ) ## 97.39. (a) Notwithstanding any other provision of law, the amount of each allocation that was made to the Educational Revenue Augmentation Fund of the County of Santa Clara in any fiscal year, up to and including the 1996–97 fiscal year, as the result of a reduction amount calculated pursuant to Section 97.2 or 97.3 for the Los Altos County Fire Protection District, the Santa Clara County Central Fire Protection District, the Saratoga Fire Protection District, or the South Santa Clara County Fire District, shall be deemed correct. (b) No reduction or correction may be made, in response to a calculation error, to an allocation that was made to the Educational Revenue Augmentation Fund of the County of Santa Clara in any fiscal year, up to and including the 1996–97 fiscal year, as the result of a reduction amount calculated pursuant to Section 97.2 or 97.3 for a County of Santa Clara fire district listed in subdivision (a). However, in the 1997–98 fiscal year and each fiscal year thereafter, each allocation that is made to the Educational Revenue Augmentation Fund of the County of Santa Clara as the result of a reduction amount calculated pursuant to Section 97.2 or 97.3 for a County of Santa Clara fire district listed in subdivision (a) shall be made in that amount that fully reflects any reduction or correction that would be required to be made to a corresponding allocation in a prior fiscal year in the absence of this section. (Added by Stats. 1999, Ch. 567, Sec. 3. Effective January 1, 2000.) - 97.4. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 6. Allocation of Property Tax Revenue [95 - 100.96] ( Chapter 6 repealed and added by Stats. 1994, Ch. 1167, Sec. 3. ) ## ARTICLE 3. Revenue Allocation Shifts for Education [97 - 97.81] ( Article 3 added by Stats. 1994, Ch. 1167, Sec. 3. )
The county auditor may use a countywide method for certain property tax allocation changes, but must make specified deposits, allocations, and proportional reductions tied to redevelopment agency revenues.
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 6. Allocation of Property Tax Revenue [95 - 100.96] ( Chapter 6 repealed and added by Stats. 1994, Ch. 1167, Sec. 3. ) ## ARTICLE 3. Revenue Allocation Shifts for Education [97 - 97.81] ( Article 3 added by Stats. 1994, Ch. 1167, Sec. 3. ) ## 97.4. (a) Notwithstanding Section 97.2 or 97.3 or any other provision of this chapter, in implementing the changes in allocations of property tax revenues required by Sections 97, 97.1, 97.2, and 97.3, the county auditor may elect to determine and give effect to the changes in allocations of property tax revenues required by Sections 97, 97.1, 97.2, and 97.3 on a countywide, rather than tax rate area, basis. If the county auditor so elects, he or she shall ensure adequate recognition of year-to-year revenue growth so that the results of changes implemented on a countywide basis do not differ materially from the results which would be obtained from the use of a tax rate area basis. (b) (1) Notwithstanding any other provision of law, for the 1992–93 fiscal year and each fiscal year thereafter, in any county in which property tax increment revenues are allocated to a redevelopment agency pursuant to Section 33670 of the Health and Safety Code, the county auditor shall deposit in the Educational Revenue Augmentation Fund an amount that is equal to the total amount of revenues that would be so deposited pursuant to Sections 97, 97.1, 97.2, and 97.3 if no reduction were made in that amount of revenues for purposes of allocations to a redevelopment agency pursuant to Section 33670 of the Health and Safety Code. Those revenues deposited in the Educational Revenue Augmentation Fund in accordance with this paragraph shall be allocated or transferred only to school districts, county offices of education, or community college districts, in accordance with subdivision (d) of either Section 97.2 or 97.3. (2) The deposit of property tax revenue in the Educational Revenue Augmentation Fund in accordance with paragraph (1) shall not reduce or otherwise affect the amount of property tax revenue to be allocated to a redevelopment agency pursuant to subdivision (b) of Section 33670 of the Health and Safety Code, and any additional amount required to be allocated to the Educational Revenue Augmentation Fund pursuant to paragraph (1) shall be deducted from those amounts allocated to the county, cities, and special districts with respect to each tax rate area in which property tax increment revenues are allocated to a redevelopment agency. These reductions shall be made in proportion to the total amount of the reductions required with respect to the county and each city and special district in each of these redevelopment agency tax rate areas under Sections 97, 97.1, 97.2, and 97.3. (3) This subdivision shall not require the modification of any property tax revenue allocation that was made by the county auditor for the 1992–93 fiscal year in a manner inconsistent with paragraph (1) or (2), if that allocation was implemented on or before June 30, 1993. However, property tax revenue allocations made in the 1993–94 fiscal year and any fiscal year thereafter shall be determined by the county auditor as if the allocations made for the 1992–93 fiscal year had been made in a manner consistent with paragraph (1). (Repealed and added by Stats. 1994, Ch. 1167, Sec. 3. Effective January 1, 1995.) - 97.401. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 6. Allocation of Property Tax Revenue [95 - 100.96] ( Chapter 6 repealed and added by Stats. 1994, Ch. 1167, Sec. 3. ) ## ARTICLE 3. Revenue Allocation Shifts for Education [97 - 97.81] ( Article 3 added by Stats. 1994, Ch. 1167, Sec. 3. )
Starting February 1, 2012, the county auditor must make Section 97.4 calculations using specified redevelopment trust fund deposits, and the resulting calculations must produce annual remittances by cities, counties, and special districts to the Educational Revenue Augmentation Fund.
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 6. Allocation of Property Tax Revenue [95 - 100.96] ( Chapter 6 repealed and added by Stats. 1994, Ch. 1167, Sec. 3. ) ## ARTICLE 3. Revenue Allocation Shifts for Education [97 - 97.81] ( Article 3 added by Stats. 1994, Ch. 1167, Sec. 3. ) ## 97.401. Commencing February 1, 2012, the county auditor shall make the calculations required by Section 97.4 based on the amount deposited on behalf of each former redevelopment agency into the Redevelopment Property Tax Trust Fund pursuant to paragraph (1) of subdivision (c) of Section 34182 of the Health and Safety Code. The calculations required by Section 97.4 shall result in cities, counties, and special districts annually remitting to the Educational Revenue Augmentation Fund the same amounts they would have remitted but for the operation of Part 1.8 (commencing with Section 34161) and Part 1.85 (commencing with Section 34170) of Division 24 of the Health and Safety Code. (Added by Stats. 2011, 1st Ex. Sess., Ch. 5, Sec. 8. (AB 26 1x) Effective June 29, 2011. Text reformed per California Redevelopment Assn. v. Matosantos (2011) 53 Cal.4th 231.) - 97.41. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 6. Allocation of Property Tax Revenue [95 - 100.96] ( Chapter 6 repealed and added by Stats. 1994, Ch. 1167, Sec. 3. ) ## ARTICLE 3. Revenue Allocation Shifts for Education [97 - 97.81] ( Article 3 added by Stats. 1994, Ch. 1167, Sec. 3. )
The auditor must allocate property tax revenue to qualifying county service areas, starting with the 1995–96 fiscal year, using specified reduction fractions tied to prior police-protection revenue.
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 6. Allocation of Property Tax Revenue [95 - 100.96] ( Chapter 6 repealed and added by Stats. 1994, Ch. 1167, Sec. 3. ) ## ARTICLE 3. Revenue Allocation Shifts for Education [97 - 97.81] ( Article 3 added by Stats. 1994, Ch. 1167, Sec. 3. ) ## 97.41. (a) (1) Notwithstanding any other provision of this article, commencing with the 1995–96 fiscal year, the auditor shall allocate property tax revenue to a qualifying county service area, as defined in subdivision (b), in those amounts that would be determined if the amount of the reduction calculated for that county service area pursuant to subdivision (c) of Section 97.3 had been decreased by an amount that is equal to that fraction specified in paragraph (2) of the amount of revenue allocated to that county service area from the county’s Special District Augmentation Fund for police protection activities in the 1992–93 fiscal year. (2) For purposes of implementing paragraph (1), the applicable fractions are as follows: (A) For the 1995–96 fiscal year, one-third. (B) For the 1996–97 fiscal year, two-thirds. (C) For the 1997–98 fiscal year and each fiscal year thereafter, the entire amount. (b) For purposes of this section, “qualifying county service area” means a county service area that was formed prior to July 1, 1994, pursuant to the County Service Area Law (Chapter 2.5 (commencing with Section 25210) of Part 2 of Division 2 of Title 3 of the Government Code) and that is either of the following: (1) A county service area, the governing board of which is the board of supervisors, that is engaged in police protection activities, as reported to the Controller for inclusion in the 1989–90 Edition of the Financial Transactions Report Concerning Special Districts under the heading of “Police Protection and Public Safety.” (2) A county service area, the sole purpose of which is to engage in police protection activities. (Amended by Stats. 2008, Ch. 158, Sec. 16. Effective January 1, 2009.) - 97.44. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 6. Allocation of Property Tax Revenue [95 - 100.96] ( Chapter 6 repealed and added by Stats. 1994, Ch. 1167, Sec. 3. ) ## ARTICLE 3. Revenue Allocation Shifts for Education [97 - 97.81] ( Article 3 added by Stats. 1994, Ch. 1167, Sec. 3. )
In San Luis Obispo County, the auditor must make specified property tax allocations and transfers starting with 1995–96 allocations, subject to subdivision (b).
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 6. Allocation of Property Tax Revenue [95 - 100.96] ( Chapter 6 repealed and added by Stats. 1994, Ch. 1167, Sec. 3. ) ## ARTICLE 3. Revenue Allocation Shifts for Education [97 - 97.81] ( Article 3 added by Stats. 1994, Ch. 1167, Sec. 3. ) ## 97.44. (a) Notwithstanding any other provision of this article, in the County of San Luis Obispo, commencing with ad valorem property tax revenue allocations for the 1995–96 fiscal year, the auditor shall, subject to subdivision (b), do both of the following: (1) Allocate to the County of San Luis Obispo, from those revenues that are otherwise required to be allocated to the county’s Educational Revenue Augmentation Fund (ERAF), that amount of ad valorem property tax revenue that is attributable in the relevant fiscal year to three million seven hundred fifty thousand dollars ($3,750,000) of ad valorem property tax revenue derived for the 1993–94 fiscal year from the taxation of property assessed by the County of San Luis Obispo for that fiscal year. (2) Transfer from the county to that county’s ERAF that amount of revenue, otherwise to be allocated to the county pursuant to Section 100, that is attributable in the relevant fiscal year to three million seven hundred fifty thousand dollars ($3,750,000) of ad valorem property tax revenue derived for the 1993–94 fiscal year with respect to the County of San Luis Obispo from the taxation of property assessed by the State Board of Equalization. (b) The allocations and transfers of revenue required by subdivision (a) are modifications of, and shall not be construed to be substitutions for, the allocation of property tax revenues as otherwise required by this chapter. (Added by Stats. 1995, Ch. 501, Sec. 4. Effective October 4, 1995.) - 97.45. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 6. Allocation of Property Tax Revenue [95 - 100.96] ( Chapter 6 repealed and added by Stats. 1994, Ch. 1167, Sec. 3. ) ## ARTICLE 3. Revenue Allocation Shifts for Education [97 - 97.81] ( Article 3 added by Stats. 1994, Ch. 1167, Sec. 3. )
This section directs how certain Educational Revenue Augmentation Fund money must be allocated to county offices, community colleges, and school districts.
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 6. Allocation of Property Tax Revenue [95 - 100.96] ( Chapter 6 repealed and added by Stats. 1994, Ch. 1167, Sec. 3. ) ## ARTICLE 3. Revenue Allocation Shifts for Education [97 - 97.81] ( Article 3 added by Stats. 1994, Ch. 1167, Sec. 3. ) ## 97.45. Notwithstanding subdivision (d) of Section 97.2 and subdivision (d) of Section 97.3, the amount deposited in the Educational Revenue Augmentation Fund pursuant to Section 33681.9 of the Health and Safety Code, if that section is added by Senate Bill 1045 of the 2003–04 Regular Session, shall be allocated as follows: (a) To county offices, the amount that would be allocated pursuant to paragraph (1) of subdivision (d) of Section 97.2 and paragraph (1) of subdivision (d) of Section 97.3 multiplied by 1.85185. (b) To community colleges, the amount that would be allocated pursuant to paragraph (1) of subdivision (d) of Section 97.2 and paragraph (1) of subdivision (d) of Section 97.3 multiplied by 1.85185. (c) To school districts the remainder after the allocations made in subdivisions (a) and (b). (Added by Stats. 2003, Ch. 552, Sec. 37. Effective January 1, 2004.) - 97.46. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 6. Allocation of Property Tax Revenue [95 - 100.96] ( Chapter 6 repealed and added by Stats. 1994, Ch. 1167, Sec. 3. ) ## ARTICLE 3. Revenue Allocation Shifts for Education [97 - 97.81] ( Article 3 added by Stats. 1994, Ch. 1167, Sec. 3. )
Money deposited in the Educational Revenue Augmentation Fund must be allocated to county offices of education, community college districts, and school districts in the proportions stated here.
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 6. Allocation of Property Tax Revenue [95 - 100.96] ( Chapter 6 repealed and added by Stats. 1994, Ch. 1167, Sec. 3. ) ## ARTICLE 3. Revenue Allocation Shifts for Education [97 - 97.81] ( Article 3 added by Stats. 1994, Ch. 1167, Sec. 3. ) ## 97.46. Notwithstanding subdivision (d) of Section 97.2 and subdivision (d) of Section 97.3, the revenue deposited in the Educational Revenue Augmentation Fund pursuant to Section 33681.9 of the Health and Safety Code shall be allocated as follows: (a) To county offices of education, the amount of those revenues that would be allocated pursuant to paragraph (1) of subdivision (d) of Section 97.2 and paragraph (1) of subdivision (d) of Section 97.3 multiplied by 1.85185. (b) To community college districts, the amount of those revenues that would be allocated pursuant to paragraph (1) of subdivision (d) of Section 97.2 and paragraph (1) of subdivision (d) of Section 97.3 multiplied by 1.85185. (c) To school districts the remainder after the allocations made in subdivisions (a) and (b). (Added by Stats. 2003, Ch. 757, Sec. 10. Effective January 1, 2004.) - 97.68. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 6. Allocation of Property Tax Revenue [95 - 100.96] ( Chapter 6 repealed and added by Stats. 1994, Ch. 1167, Sec. 3. ) ## ARTICLE 3. Revenue Allocation Shifts for Education [97 - 97.81] ( Article 3 added by Stats. 1994, Ch. 1167, Sec. 3. )
This section requires county tax officials to move and adjust property tax revenue allocations during the fiscal adjustment period, using the countywide adjustment amount and related funds.
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 6. Allocation of Property Tax Revenue [95 - 100.96] ( Chapter 6 repealed and added by Stats. 1994, Ch. 1167, Sec. 3. ) ## ARTICLE 3. Revenue Allocation Shifts for Education [97 - 97.81] ( Article 3 added by Stats. 1994, Ch. 1167, Sec. 3. ) ## 97.68. Notwithstanding any other provision of law, in allocating ad valorem property tax revenue allocations for each fiscal year during the fiscal adjustment period, all of the following apply: (a) (1) The total amount of ad valorem property tax revenue otherwise required to be allocated to a county’s Educational Revenue Augmentation Fund shall be reduced by the countywide adjustment amount. (2) The countywide adjustment amount shall be deposited in a Sales and Use Tax Compensation Fund that shall be established in the treasury of each county. (b) For purposes of this section, the following definitions apply: (1) “Fiscal adjustment period” means the period beginning with the 2004–05 fiscal year and continuing through the later of either of the following: (A) The fiscal year in which the Director of Finance notifies the California Department of Tax and Fee Administration pursuant to subdivision (b) of Section 99006 of the Government Code. (B) The fiscal year in which an additional countywide adjustment amount, as described in subparagraph (B) of paragraph (3) of subdivision (d), is determined. (2) Except as otherwise provided in subdivision (d), the “countywide adjustment amount” means the combined total revenue loss of the county and each city in the county that is annually estimated by the Director of Finance, based upon the actual amount of sales and use tax revenues transmitted under Section 7204 in that county in the prior fiscal year and any projected growth on that amount for the current fiscal year as determined by the California Department of Tax and Fee Administration and reported to the director on or before August 15 of each fiscal year during the fiscal adjustment period, to result for each of those fiscal years from the 0.25-percent reduction in local sales and use rate tax authority applied by Section 7203.1. The director shall adjust the estimates described in this paragraph if the board reports to them any changes in the projected growth in local sales and use tax revenues for the current fiscal year. (3) “In lieu local sales and use tax revenues” means those revenues that are transferred under this section to a county or a city from a Sales and Use Tax Compensation Fund or an Educational Revenue Augmentation Fund. (c) Except as otherwise provided in subdivision (d), for each fiscal year during the fiscal adjustment period, in lieu sales and use tax revenues in the Sales and Use Tax Compensation Fund shall be allocated among the county and the cities in the county, and those allocations shall be subsequently adjusted, as follows: (1) The Director of Finance shall, on or before September 1 of each fiscal year during the fiscal adjustment period, notify each county auditor of that portion of the countywide adjustment amount for that fiscal year that is attributable to the county and to each city within that county. (2) The county auditor shall allocate revenues in the Sales and Use Tax Compensation Fund among the county and cities in the county in the amounts described in paragraph (1). The auditor shall allocate one-half of the amount described in paragraph (1) in each January during the fiscal adjustment period and shall allocate the balance of that amount in each May during the fiscal adjustment period. (3) After the end of each fiscal year during the fiscal adjustment period, other than a fiscal year subject to subdivision (d), the Director of Finance shall, based on the actual amount of sales and use tax revenues that were not transmitted for the prior fiscal year, recalculate each amount estimated under paragraph (1) and notify the county auditor of the recalculated amount. (4) If the amount recalculated under paragraph (3) for the county or any city in the county is greater than the amount allocated to that local agency under paragraph (2), the county auditor shall, in the fiscal year next following the fiscal year for which the allocation was made, transfer an amount of ad valorem property tax revenue equal to this difference from the Sales and Use Tax Compensation Fund to that local agency. (5) If the amount recalculated under paragraph (3) for the county or any city in the county is less than the amount allocated to that local agency under paragraph (2), the county auditor shall, in the fiscal year next following the fiscal year for which the allocation was made, reduce the total amount of ad valorem property tax revenue otherwise allocated to that city or county from the Sales and Use Tax Compensation Fund by an amount equal to this difference and instead allocate this difference to the county Educational Revenue Augmentation Fund. (6) If there is an insufficient amount of moneys in a county’s Sales and Use Tax Compensation Fund to make the transfers required by paragraph (4), the county auditor shall transfer from the county Educational Revenue Augmentation Fund an amount sufficient to make the full amount of these transfers. (d) (1) At such time as the Director of Finance estimates that the notification described in subparagraph (A) of paragraph (1) of subdivision (b) is likely to occur within the subsequent 12 months, the director shall, at the beginning of each subsequent calendar year quarter, determine the month in which the notification will occur. (2) (A) In the calendar year quarter in which the Director of Finance determines that the notification described in subparagraph (A) of paragraph (1) of subdivision (b) will occur within either the current or subsequent quarter, the director shall revise the countywide adjustment amount described in subdivision (c) for the current fiscal year such that the countywide adjustment amount is calculated only through the quarter in which the director gives notification pursuant to subparagraph (A) of paragraph (1) of subdivision (b). The director, when appropriate, may revise the countywide adjustment amount described in subdivision (c) for the subsequent fiscal year such that the countywide adjustment amount described in subdivision (c) is calculated only through the quarter in which the director gives notification pursuant to subparagraph (A) of paragraph (1) of subdivision (b). (B) If the determination regarding the notification described in subparagraph (A) is revised, the countywide adjustment amount calculated in subparagraph (A) for either the current or the subsequent fiscal year shall be recalculated such that the countywide adjustment amount described in subdivision (c) is calculated only through the quarter in which the Director of Finance gives notification pursuant to subparagraph (A) of paragraph (1) of subdivision (b). (3) (A) After the end of the revenue exchange period, the Director of Finance shall do both of the following: (i) Provide to the Controller, with a copy to the Joint Legislative Budget Committee, a schedule providing for a transfer from the Fiscal Recovery Fund, established pursuant to Section 99008 of the Government Code, to the Sales and Use Tax Compensation Fund of either of the following amounts: (I) An amount equal to the local sales and use tax revenue not received by the county and each city in the county during the revenue exchange period as a result of the 0.25-percent reduction in local sales and use tax authority applied by Section 7203.1 minus the sum of all countywide adjustment amounts deposited during the revenue exchange period, as determined by the director. This amount shall be summed over all counties. (II) If the amount summed over all counties in subclause (I) is greater than the difference between the balance in the Fiscal Recovery Fund and an amount sufficient to cover the estimated costs associated with closing the Fiscal Recovery Fund, then a proportion shall be calculated equal to the proportion between the amount in subclause (I) summed over all counties and an amount equal to the difference between the balance in the Fiscal Recovery Fund and an amount sufficient to cover the estimated costs associated with closing the Fiscal Recovery Fund. The amount calculated under this subclause is equal to the product of the amount calculated in subclause (I) and the proportion calculated in this subclause. (ii) Provide a schedule to the auditor of each county of the amounts calculated under clause (i). (B) If the amount provided for in the schedule required pursuant to clause (i) of subparagraph (A) is the amount that is described in subclause (II) of clause (i) of subparagraph (A), an amount equal to the difference between the amount that is described in subclause (I) of clause (i) of subparagraph (A) and the amount that is described in subclause (II) of clause (i) of subparagraph (A) shall constitute an additional countywide adjustment amount to be applied in the manner prescribed in subdivision (a) for either the current or subsequent fiscal year, as determined by the director. (4) The Controller shall transfer, from the Fiscal Recovery Fund to the Sales and Use Tax Compensation Fund for each county, the amount specified for that county in the schedule provided by the Director of Finance pursuant to clause (i) of subparagraph (A) of paragraph (3). (5) Within 60 days of the transfer by the Controller of revenues from the Fiscal Recovery Fund to the Sales and Use Tax Compensation Fund for each county, each county auditor shall allocate revenue to the county and each city in the county per the schedule provided by the Director of Finance pursuant to clause (ii) of subparagraph (A) of paragraph (3). (6) For purposes of this subdivision, “revenue exchange period” has the same meaning as defined in subdivision (b) of Section 7203.1. (e) For the 2005–06 fiscal year and each fiscal year thereafter, the amounts determined under subdivision (a) of Section 96.1, or any successor to that provision, may not reflect any portion of any property tax revenue allocation required by this section for a preceding fiscal year. (f) This section may not be construed to do any of the following: (1) Reduce any allocations of excess, additional, or remaining funds that would otherwise have been allocated to cities, counties, cities and counties, or special districts pursuant to clause (i) of subparagraph (B) of paragraph (4) of subdivision (d) of Section 97.2, clause (i) of subparagraph (B) of paragraph (4) of subdivision (d) of Section 97.3, or Article 4 (commencing with Section 98), had this section not been enacted. The allocation made pursuant to subdivisions (a) and (c) shall be adjusted to comply with this paragraph. (2) Require an increased ad valorem property tax revenue allocation to a community redevelopment agency. (3) Alter the manner in which ad valorem property tax revenue growth from fiscal year to fiscal year is determined or allocated in a county. (g) Existing tax exchange or revenue sharing agreements, entered into prior to the operative date of this section, between local agencies or between local agencies and nonlocal agencies shall be deemed to be temporarily modified to account for the reduced sales and use tax revenues, resulting from the temporary reduction in the local sales and use tax rate, with those reduced revenues to be replaced in kind by property tax revenue from a Sales and Use Tax Compensation Fund or an Educational Revenue Augmentation Fund, on a temporary basis, as provided by this section. (Amended by Stats. 2022, Ch. 451, Sec. 1. (SB 1494) Effective January 1, 2023.) - 97.69. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 6. Allocation of Property Tax Revenue [95 - 100.96] ( Chapter 6 repealed and added by Stats. 1994, Ch. 1167, Sec. 3. ) ## ARTICLE 3. Revenue Allocation Shifts for Education [97 - 97.81] ( Article 3 added by Stats. 1994, Ch. 1167, Sec. 3. )
The auditor must not send certain pledged delinquent property tax revenues to specified compensation funds, and must adjust other county property tax revenue reductions to make up for the excluded amount.
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 6. Allocation of Property Tax Revenue [95 - 100.96] ( Chapter 6 repealed and added by Stats. 1994, Ch. 1167, Sec. 3. ) ## ARTICLE 3. Revenue Allocation Shifts for Education [97 - 97.81] ( Article 3 added by Stats. 1994, Ch. 1167, Sec. 3. ) ## 97.69. (a) Notwithstanding any other law, in allocating ad valorem property tax revenues to a Sales and Use Tax Compensation Fund under Section 97.68 or a Vehicle License Fee Property Tax Compensation Fund under Section 97.70, the auditor shall not allocate to those funds the revenues from delinquent and uncollected property taxes on the secured roll that have been pledged or contractually obligated to debt service repayment under Section 6516.6 of the Government Code. (b) In implementing subdivision (a), the auditor shall proportionally increase, using nondelinquent ad valorem property tax revenues, the total amount of the ad valorem property tax revenue reduction, otherwise required by Sections 97.68 and 97.70, for all school entities in the county that have pledged or contractually obligated to debt service repayment revenues from delinquent and uncollected property taxes on the secured roll, by an amount equal to the total amount excluded under subdivision (a) to ensure that there is no reduction in the total amount of the countywide adjustment amount, as defined in Section 97.68, or the total amount of the countywide vehicle license fee adjustment amount, as defined in Section 97.70, for any fiscal year. (Added by Stats. 2006, Ch. 366, Sec. 2. Effective January 1, 2007.) - 97.70. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 6. Allocation of Property Tax Revenue [95 - 100.96] ( Chapter 6 repealed and added by Stats. 1994, Ch. 1167, Sec. 3. ) ## ARTICLE 3. Revenue Allocation Shifts for Education [97 - 97.81] ( Article 3 added by Stats. 1994, Ch. 1167, Sec. 3. )
This section requires the county auditor to reduce and reallocate certain property tax revenue tied to vehicle license fee adjustments, and requires the Controller to publish the reported amounts.
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 6. Allocation of Property Tax Revenue [95 - 100.96] ( Chapter 6 repealed and added by Stats. 1994, Ch. 1167, Sec. 3. ) ## ARTICLE 3. Revenue Allocation Shifts for Education [97 - 97.81] ( Article 3 added by Stats. 1994, Ch. 1167, Sec. 3. ) ## 97.70. Notwithstanding any other law, for the 2004–05 fiscal year and for each fiscal year thereafter, all of the following apply: (a) (1) (A) The auditor shall reduce the total amount of ad valorem property tax revenue that is otherwise required to be allocated to a county’s Educational Revenue Augmentation Fund by the countywide vehicle license fee adjustment amount. (B) If, for the fiscal year, after complying with Section 97.68 there is not enough ad valorem property tax revenue that is otherwise required to be allocated to a county Educational Revenue Augmentation Fund for the auditor to complete the allocation reduction required by subparagraph (A), the auditor shall additionally reduce the total amount of ad valorem property tax revenue that is otherwise required to be allocated to all school districts and community college districts in the county for that fiscal year by an amount equal to the difference between the countywide vehicle license fee adjustment amount and the amount of ad valorem property tax revenue that is otherwise required to be allocated to the county Educational Revenue Augmentation Fund for that fiscal year. This reduction for each school district and community college district in the county shall be the percentage share of the total reduction that is equal to the proportion that the total amount of ad valorem property tax revenue that is otherwise required to be allocated to the school district or community college district bears to the total amount of ad valorem property tax revenue that is otherwise required to be allocated to all school districts and community college districts in a county. For purposes of this subparagraph, “school districts” and “community college districts” do not include any districts that are excess tax school entities, as defined in Section 95. (2) The countywide vehicle license fee adjustment amount shall be allocated to the Vehicle License Fee Property Tax Compensation Fund that shall be established in the treasury of each county. (b) (1) The auditor shall allocate moneys in the Vehicle License Fee Property Tax Compensation Fund according to the following: (A) Each city in the county shall receive its vehicle license fee adjustment amount. (B) Each county and city and county shall receive its vehicle license fee adjustment amount. (2) The auditor shall allocate one-half of the amount specified in paragraph (1) on or before January 31 of each fiscal year, and the other one-half on or before May 31 of each fiscal year. (c) For purposes of this section, all of the following apply: (1) “Vehicle license fee adjustment amount” for a particular city, county, or a city and county means, subject to an adjustment under paragraph (2) and Section 97.71, all of the following: (A) For the 2004–05 fiscal year, an amount equal to the difference between the following two amounts: (i) The estimated total amount of revenue that would have been deposited to the credit of the Motor Vehicle License Fee Account in the Transportation Tax Fund, including any amounts that would have been certified to the Controller by the auditor of the County of Ventura under subdivision (j) of Section 98.02, as that section read on January 1, 2004, for distribution under the law as it read on January 1, 2004, to the county, city and county, or city for the 2004–05 fiscal year if the fee otherwise due under the Vehicle License Fee Law (Part 5 (commencing with Section 10701) of Division 2) was 2 percent of the market value of a vehicle, as specified in Sections 10752 and 10752.1 as those sections read on January 1, 2004. (ii) The estimated total amount of revenue that is required to be distributed from the Motor Vehicle License Fee Account in the Transportation Tax Fund to the county, city and county, and each city in the county for the 2004–05 fiscal year under Section 11005, as that section read on the operative date of the act that amended this clause. (B) (i) Subject to an adjustment under clause (ii), for the 2005–06 fiscal year, the sum of the following two amounts: (I) The difference between the following two amounts: (ia) The actual total amount of revenue that would have been deposited to the credit of the Motor Vehicle License Fee Account in the Transportation Tax Fund, including any amounts that would have been certified to the Controller by the auditor of the County of Ventura under subdivision (j) of Section 98.02, as that section read on January 1, 2004, for distribution under the law as it read on January 1, 2004, to the county, city and county, or city for the 2004–05 fiscal year if the fee otherwise due under the Vehicle License Fee Law (Part 5 (commencing with Section 10701) of Division 2) was 2 percent of the market value of a vehicle, as specified in Sections 10752 and 10752.1 as those sections read on January 1, 2004. (ib) The actual total amount of revenue that was distributed from the Motor Vehicle License Fee Account in the Transportation Tax Fund to the county, city and county, and each city in the county for the 2004–05 fiscal year under Section 11005, as that section read on the operative date of the act that amended this subsubclause. (II) The product of the following two amounts: (ia) The amount described in subclause (I). (ib) The percentage change from the prior fiscal year to the current fiscal year in gross taxable assessed valuation within the jurisdiction of the entity, as reflected in the equalized assessment roll for those fiscal years. For the first fiscal year for which a change in a city’s jurisdictional boundaries first applies, the percentage change in gross taxable assessed valuation from the prior fiscal year to the current fiscal year shall be calculated solely on the basis of the city’s previous jurisdictional boundaries, without regard to the change in that city’s jurisdictional boundaries. For each following fiscal year, the percentage change in gross taxable assessed valuation from the prior fiscal year to the current fiscal year shall be calculated on the basis of the city’s current jurisdictional boundaries. (ii) The amount described in clause (i) shall be adjusted as follows: (I) If the amount described in subclause (I) of clause (i) for a particular city, county, or city and county is greater than the amount described in subparagraph (A) for that city, county, or city and county, the amount described in clause (i) shall be increased by an amount equal to this difference. (II) If the amount described in subclause (I) of clause (i) for a particular city, county, or city and county is less than the amount described in subparagraph (A) for that city, county, or city and county, the amount described in clause (i) shall be decreased by an amount equal to this difference. (C) For the 2006–07 fiscal year and for each fiscal year thereafter, the sum of the following two amounts: (i) The vehicle license fee adjustment amount for the prior fiscal year, if Section 97.71 and clause (ii) of subparagraph (B) did not apply for that fiscal year, for that city, county, and city and county. (ii) The product of the following two amounts: (I) The amount described in clause (i). (II) The percentage change from the prior fiscal year to the current fiscal year in gross taxable assessed valuation within the jurisdiction of the entity, as reflected in the equalized assessment roll for those fiscal years. For the first fiscal year for which a change in a city’s jurisdictional boundaries first applies, the percentage change in gross taxable assessed valuation from the prior fiscal year to the current fiscal year shall be calculated solely on the basis of the city’s previous jurisdictional boundaries, without regard to the change in that city’s jurisdictional boundaries. For each following fiscal year, the percentage change in gross taxable assessed valuation from the prior fiscal year to the current fiscal year shall be calculated on the basis of the city’s current jurisdictional boundaries. (2) Notwithstanding paragraph (1), “vehicle license fee adjustment amount,” for a city incorporating after January 1, 2004, and on or before January 1, 2012, means the following: (A) For the 2017–18 fiscal year, the quotient derived from the following fraction: (i) The numerator is the product of the following two amounts: (I) The sum of the most recent vehicle license fee adjustment amounts determined for all cities in the county. (II) The population of the incorporating city. (ii) The denominator is the sum of the populations of all cities in the county. (B) For the 2018–19 fiscal year, and for each fiscal year thereafter, the sum of the following two amounts: (i) The vehicle license fee adjustment amount for the prior fiscal year. (ii) The product of the following two amounts: (I) The amount described in clause (i). (II) The percentage change from the prior fiscal year to the current fiscal year in gross taxable assessed valuation within the jurisdiction of the entity, as reflected in the equalized assessment roll for those fiscal years. (3) For the 2013–14 fiscal year, the vehicle license fee adjustment amount that is determined under subparagraph (C) of paragraph (1) for the County of Orange shall be increased by fifty-three million dollars ($53,000,000). For the 2014–15 fiscal year and each fiscal year thereafter, the calculation of the vehicle license fee adjustment amount for the County of Orange under subparagraph (C) of paragraph (1) shall be based on a prior fiscal year amount that reflects the full amount of this one-time increase of fifty-three million dollars ($53,000,000). (4) “Countywide vehicle license fee adjustment amount” means, for any fiscal year, the total sum of the amounts described in paragraphs (1), (2), and (3) for a county or city and county, and each city in the county. (5) On or before June 30 of each fiscal year, the auditor shall report to the Controller, in an electronic format provided by the Controller, the vehicle license fee adjustment amount for the county and each city in the county for that fiscal year. The Controller shall make the information available to the public in a readily accessible compiled electronic file via the Controller’s internet website on or before September 1 of each year. (d) For the 2005–06 fiscal year and each fiscal year thereafter, the amounts determined under subdivision (a) of Section 96.1, or any successor to that provision, shall not reflect, for a preceding fiscal year, any portion of any allocation required by this section. (e) For purposes of Section 15 of Article XI of the California Constitution, the allocations from a Vehicle License Fee Property Tax Compensation Fund constitute successor taxes that are otherwise required to be allocated to counties and cities, and as successor taxes, the obligation to make those transfers as required by this section shall not be extinguished nor disregarded in any manner that adversely affects the security of, or the ability of, a county or city to pay the principal and interest on any debts or obligations that were funded or secured by that city’s or county’s allocated share of motor vehicle license fee revenues. (f) This section shall not be construed to do any of the following: (1) Reduce any allocations of excess, additional, or remaining funds that would otherwise have been allocated to county superintendents of schools, cities, counties, and cities and counties pursuant to clause (i) of subparagraph (B) of paragraph (4) of subdivision (d) of Sections 97.2 and 97.3 or Article 4 (commencing with Section 98) had this section not been enacted. The allocations required by this section shall be adjusted to comply with this paragraph. (2) Require an increased ad valorem property tax revenue allocation or increased tax increment allocation to a community redevelopment agency. (3) Alter the manner in which ad valorem property tax revenue growth from fiscal year to fiscal year is otherwise determined or allocated in a county. (4) Reduce ad valorem property tax revenue allocations required under Article 4 (commencing with Section 98). (g) Tax exchange or revenue sharing agreements, entered into prior to the operative date of this section, between local agencies or between local agencies and nonlocal agencies are deemed to be modified to account for the reduced vehicle license fee revenues resulting from the act that added this section. These agreements are modified in that these reduced revenues are, in kind and in lieu thereof, replaced with ad valorem property tax revenue from a Vehicle License Fee Property Tax Compensation Fund or an Educational Revenue Augmentation Fund. (Amended by Stats. 2019, Ch. 329, Sec. 19. (SB 780) Effective January 1, 2020.) - 97.71. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 6. Allocation of Property Tax Revenue [95 - 100.96] ( Chapter 6 repealed and added by Stats. 1994, Ch. 1167, Sec. 3. ) ## ARTICLE 3. Revenue Allocation Shifts for Education [97 - 97.81] ( Article 3 added by Stats. 1994, Ch. 1167, Sec. 3. )
For 2004-05 and 2005-06, this section reduces certain property tax revenue allocations and sets deadlines and options for city payments and later repayment of retained reserve interest.
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 6. Allocation of Property Tax Revenue [95 - 100.96] ( Chapter 6 repealed and added by Stats. 1994, Ch. 1167, Sec. 3. ) ## ARTICLE 3. Revenue Allocation Shifts for Education [97 - 97.81] ( Article 3 added by Stats. 1994, Ch. 1167, Sec. 3. ) ## 97.71. Notwithstanding any other provision of law, for each of the 2004–05 and 2005–06 fiscal years, all of the following apply: (a) (1) The total amount of revenue required to be allocated to each county and each city and county under Section 97.70 shall be reduced by the dollar amount indicated as follows: Property Tax Reduction per County Alameda ........................ $ 14,993,115 Alpine ........................ 13,578 Amador ........................ 341,856 Butte ........................ 1,968,640 Calaveras ........................ 367,372 Colusa ........................ 227,244 Contra Costa ........................ 9,266,091 Del Norte ........................ 260,620 El Dorado ........................ 1,465,981 Fresno ........................ 7,778,611 Glenn ........................ 302,192 Humboldt ........................ 1,433,725 Imperial ........................ 1,499,081 Inyo ........................ 188,370 Kern ........................ 6,684,032 Kings ........................ 1,409,501 Lake ........................ 531,524 Lassen ........................ 317,119 Los Angeles ........................ 103,217,625 Madera ........................ 1,164,287 Marin ........................ 2,369,777 Mariposa ........................ 177,419 Mendocino ........................ 997,570 Merced ........................ 2,211,012 Modoc ........................ 119,325 Mono ........................ 92,964 Monterey ........................ 3,789,991 Napa ........................ 1,128,692 Nevada ........................ 503,547 Orange ........................ 27,730,861 Placer ........................ 2,219,818 Plumas ........................ 238,066 Riverside ........................ 14,161,003 Sacramento ........................ 12,232,737 San Benito ........................ 477,872 San Bernardino ........................ 16,361,855 San Diego ........................ 27,470,228 San Francisco ........................ 15,567,648 San Joaquin ........................ 6,075,964 San Luis Obispo ........................ 2,350,289 San Mateo ........................ 6,704,877 Santa Barbara ........................ 3,894,357 Santa Clara ........................ 17,155,293 Santa Cruz ........................ 2,433,423 Shasta ........................ 1,592,267 Sierra ........................ 37,051 Siskiyou ........................ 496,974 Solano ........................ 3,796,251 Sonoma ........................ 4,439,389 Stanislaus ........................ 4,516,707 Sutter ........................ 764,351 Tehama ........................ 618,393 Trinity ........................ 104,770 Tulare ........................ 3,781,964 Tuolumne ........................ 515,961 Ventura ........................ 7,085,556 Yolo ........................ 1,735,079 Yuba ........................ 620,137 (2) The total amount of reductions for all counties and cities and counties determined pursuant to this subdivision is three hundred fifty million dollars ($350,000,000) for the 2004–05 fiscal year and that same amount for the 2005–06 fiscal year. (b) (1) The total amount of revenue required to be allocated to a city and county under Section 97.70 shall be reduced by the product of the following two amounts: (A) The percentage represented by the following fraction: (i) The numerator is the total amount of money allocated to the city and county from the Motor Vehicle License Fee Account in the Transportation Tax Fund for the 2002–03 fiscal year pursuant to subdivision (c) of Section 11005, as reported in the State Controller’s Monthly Motor Vehicle License Fee Reports for the 2002–03 fiscal year. (ii) The denominator is the total amount of money allocated among all cities and cities and counties from the Motor Vehicle License Fee Account in the Transportation Tax Fund for the 2002–03 fiscal year pursuant to subdivision (c) of Section 11005, as reported in the State Controller’s Monthly Motor Vehicle License Fee Reports for the 2002–03 fiscal year. (B) Three hundred fifty million dollars ($350,000,000). (2) (A) The total amount of revenue required to be allocated to each city under Section 97.70 shall be reduced by the sum of the following three amounts: (i) The product of the following two amounts: (I) The percentage represented by the following fraction: (Ia) The numerator is the total amount of money allocated to the city from the Motor Vehicle License Fee Account in the Transportation Tax Fund for the 2002–03 fiscal year, as reported in the State Controller’s Monthly Motor Vehicle License Fee Reports for the 2002–03 fiscal year. (Ib) The denominator is the total amount of money allocated among all cities from the Motor Vehicle License Fee Account in the Transportation Tax Fund for the 2002–03 fiscal year, as reported in the State Controller’s Monthly Motor Vehicle License Fee Reports for the 2002–03 fiscal year. (II) The product of the following two amounts: (IIa) Thirty-three and one-third percent. (IIb) The difference between three hundred fifty million dollars ($350,000,000) and the amount described in paragraph (1). (ii) The product of the following two amounts: (I) The percentage represented by the following fraction: (Ia) The numerator is the total amount of money transmitted to the city under Section 7204 for the 2002–03 fiscal year, as reported in Table 21A of the 2002–03 edition of the State Board of Equalization Annual Report. (Ib) The denominator is the total amount of money transmitted to all cities under Section 7204 for the 2002–03 fiscal year, as reported in Table 21A of the 2002–03 edition of the State Board of Equalization Annual Report. (II) The product of the following two amounts: (IIa) Thirty-three and one-third percent. (IIb) The difference between three hundred fifty million dollars ($350,000,000) and the amount described in paragraph (1). (iii) The product of the following two amounts: (I) The percentage represented by the following fraction: (Ia) The numerator is the total amount of ad valorem property tax revenue allocated to the city for the 2002–03 fiscal year, as reported in the 2001–02 edition of the State Controller’s Cities Annual Report. (Ib) The denominator is the total amount of ad valorem property tax revenue allocated among all cities for the 2002–03 fiscal year, as reported in the 2001–02 edition of the State Controller’s Cities Annual Report. (II) The product of the following two amounts: (IIa) Thirty-three and one-third percent. (IIb) The difference between three hundred fifty million dollars ($350,000,000) and the amount described in paragraph (1). (B) Notwithstanding subparagraph (A), the reduction required by this paragraph for any city shall not be less than 2 percent, nor more than 4 percent, of the general revenues of the city, as reported in the 2001–02 edition of the State Controller’s Cities Annual Report. If the amount determined for a city under subparagraph (A) exceeds 4 percent of the general revenues of the city, as reported in the 2001–02 edition of the State Controller’s Cities Annual Report, the amount of that excess shall be allocated among the reductions required for all other cities in percentage shares corresponding to those reduction amounts. (3) On or before September 15, 2004, the Controller shall notify the auditor of each county and city and county of the reductions required by this subdivision. (4) The total amount of reductions for all cities and cities and counties determined pursuant to this subdivision shall be three hundred fifty million dollars ($350,000,000) for the 2004–05 fiscal year and that same amount for the 2005–06 fiscal year. (5) (A) In lieu of a reduction under paragraph (2), a city may transmit to the county auditor for deposit in the county Educational Revenue Augmentation Fund an amount equal to that reduction. For the 2004–05 fiscal year, if the county auditor does not receive a payment under this paragraph from a city on or before October 1, 2004, the auditor shall make the reduction required by paragraph (2). For the 2005–06 fiscal year, if the county auditor does not receive a payment under this paragraph from a city on or before October 1, 2005, the auditor shall make the reduction required by paragraph (2). (B) Notwithstanding any other provision of law, to make the transmittals authorized by this paragraph, a city may use any funds or revenues, the use of which is not restricted by federal law or the California Constitution. (6) (A) Notwithstanding any other provision of law, a city that has established a reserve for subsidence contingencies may, for the 2004–05 and 2005–06 fiscal years only, retain interest earned on that reserve for the previous calendar year in an amount not to exceed the amount of the reduction for that city required by this subdivision. (B) The Legislature finds and declares that the amounts retained by a city pursuant to subparagraph (A) are in excess of trust needs and are free from the public trust for navigation, commerce, fisheries, and any other trust uses and restrictions. (C) A city that has retained an amount under subparagraph (A) shall, beginning with the 2006–07 fiscal year, repay to the reserve for subsidence contingencies that amount so retained. The repayment shall be made in annual increments, which increments shall not be less than five hundred thousand dollars ($500,000), until the amount retained by the city has been repaid. Those amounts repaid to the reserve for subsidence contingencies are subject to the public trust and shall be used only for the purposes prescribed by law for the reserve. (c) That amount of revenue that is not allocated to a county, city and county, or a city as a result of subdivisions (a) and (b), and that amount that is received by the county auditor under paragraph (5) of subdivision (b), shall be deposited in the county Educational Revenue Augmentation Fund and shall be allocated as specified in subdivision (d) of Section 97.3. (d) For the 2005–06 fiscal year and each fiscal year thereafter, the amounts determined under subdivision (a) of Section 96.1, or any successor to that provision, shall not reflect, for a preceding fiscal year, any portion of any allocation required by this section. (Amended (as added by Stats. 2004, Ch. 211) by Stats. 2004, Ch. 610, Sec. 7. Effective September 20, 2004.) - 97.72. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 6. Allocation of Property Tax Revenue [95 - 100.96] ( Chapter 6 repealed and added by Stats. 1994, Ch. 1167, Sec. 3. ) ## ARTICLE 3. Revenue Allocation Shifts for Education [97 - 97.81] ( Article 3 added by Stats. 1994, Ch. 1167, Sec. 3. )
This section reduces certain enterprise special districts’ property tax revenues for fiscal years 2004–05 and 2005–06, sets special rules for transit and multi-county districts, and requires specific notifications by the Controller and Director of Finance.
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 6. Allocation of Property Tax Revenue [95 - 100.96] ( Chapter 6 repealed and added by Stats. 1994, Ch. 1167, Sec. 3. ) ## ARTICLE 3. Revenue Allocation Shifts for Education [97 - 97.81] ( Article 3 added by Stats. 1994, Ch. 1167, Sec. 3. ) ## 97.72. Notwithstanding any other provision of law, for each of the 2004–05 and 2005–06 fiscal years, all of the following apply: (a) (1) (A) (i) Except as otherwise provided in clauses (ii) and (iii), the total amount of ad valorem property tax revenue, other than these revenues that are pledged to debt service, otherwise allocated for each of those fiscal years to each enterprise special district shall be reduced by the lesser of the following: (I) Forty percent of the amount of ad valorem property tax revenue of the district for the 2001–02 fiscal year, as reported in the 2001–02 edition of the State Controller’s Special Districts Annual Report. (II) An amount equal to 10 percent of that district’s total revenues for the 2001–02 fiscal year, from whatever source, as reported in the 2001–02 edition of the State Controller’s Special Districts Annual Report. (ii) The total amount of ad valorem property tax revenue otherwise allocated for each of those fiscal years to each enterprise special district that is a transit district shall be reduced by 3 percent of the amount of ad valorem property tax revenue of the district for the 2001–02 fiscal year, as reported in the 2001–02 edition of the State Controller’s Special Districts Annual Report. (iii) The total amount of ad valorem property tax revenue otherwise allocated for each of those fiscal years to an enterprise special district that also performs, as reported in the 2001–02 edition of the State Controller’s Special Districts Annual Report, nonenterprise functions other than fire protection or police protection shall be decreased by both of the following, not to exceed 10 percent of a district’s total revenues from whatever source, as reported in the 2001–02 edition of the State Controller’s Special Districts Annual Report: (I) Forty percent of the amount of ad valorem property tax revenue of the district’s enterprise functions for the 2001–02 fiscal year, as reported in the 2001–02 edition of the State Controller’s Special Districts Annual Report. (II) Ten percent of the amount of ad valorem property tax revenue of the district’s nonenterprise functions for the 2001–02 fiscal year, as reported in the 2001–02 edition of the State Controller’s Special Districts Annual Report. (B) If an enterprise special district is located in more than one county, the auditor of each county in which that enterprise special district is located shall implement that portion of the total reduction, required by subparagraph (A) with respect to that district, determined by the ratio of the amount of ad valorem property tax revenue allocated to that district from the county to the total amount of ad valorem property tax revenue allocated to that district from all counties. (2) The Controller shall determine the amount of the ad valorem property tax revenue reduction required by paragraph (1) for each enterprise special district in each county. The Controller shall then determine whether the total amount of ad valorem property tax revenue reductions under paragraph (1) and Section 97.73 is less than three hundred fifty million dollars ($350,000,000). If, for either the 2004–05 or 2005–06 fiscal year, the total of the amount of these reductions is less than three hundred fifty million dollars ($350,000,000), the total amount of ad valorem property tax revenue allocated to each enterprise special district, other than an enterprise special district that is a transit district, shall be reduced by an additional amount equal to that district’s proportionate share of the difference, provided that the total reduction under this section for a district shall not exceed 10 percent of that district’s revenue from whatever source for the 2001–02 fiscal year, as reported in the 2001–02 edition of the State Controller’s Special Districts Annual Report. If, as a result of this 10-percent limitation, any portion of the difference remains unapplied, that remaining portion shall, as many times as necessary, be applied in proportionate shares among those enterprise special districts, other than transit districts, for which the 10-percent limitation has not been reached, until a three hundred fifty million dollar reduction ($350,000,000) has been applied. The Controller shall, on or before October 25, 2004, notify the Director of Finance of the reduction amounts determined under this subdivision. The Director of Finance shall, on or before November 12, 2004, notify each county auditor of the allocation reductions required by this paragraph and Section 97.73. (b) That amount of ad valorem property tax revenue that is not allocated to an enterprise special district as a result of subdivision (a) shall instead be deposited in the county Educational Revenue Augmentation Fund and shall be allocated as specified in subdivision (d) of Section 97.3. (c) For purposes of this section, all of the following apply: (1) “Enterprise special district” means a special district that performs, as reported in the 2001–02 edition of the State Controller’s Special Districts Annual Report, an enterprise function. “Enterprise special district” does not include a fire protection district that was formed under the Shade Tree Law of 1909 set forth in Article 2 (commencing with Section 25620) of Chapter 7 of Division 2 of Title 3 of the Government Code, a local health care district as described in Division 23 (commencing with Section 32000) of the Health and Safety Code, or a qualified special district as defined in Section 97.34. (2) With respect to an enterprise special district that also performs, as reported in the 2001–02 edition of the State Controller’s Special Districts Annual Report, a police protection nonenterprise function with certified peace officers, as described in Chapter 4.5 (commencing with Section 830) of Title 3 of Part 2 of the Penal Code, or a fire protection nonenterprise function, “the amount of ad valorem property tax revenue of the district for the 2001–02 fiscal year” does not include ad valorem property tax revenue of that district for fire protection or police protection nonenterprise functions, as reported in the 2001–02 edition of the State Controller’s Special Districts Annual Report. (3) For purposes of this section, “revenues that are pledged to debt service” includes only those amounts required as the sole source of repayment to pay debt service costs in the 2002–03 fiscal year on debt instruments issued by an enterprise special district for the acquisition of fixed assets. For purposes of this paragraph, “fixed assets” means land, buildings, equipment, and improvements, including improvements to buildings. (d) For the purposes of this section, if a special district’s financial transactions do not appear in the 2001–02 edition of the State Controller’s Special Districts Annual Report, the Controller shall use the most recent data available for that district. (e) For the 2005–06 fiscal year and each fiscal year thereafter, the amounts determined under subdivision (a) of Section 96.1, or any successor to that provision, shall not reflect, for a preceding fiscal year, any portion of any allocation required by this section. (Amended (as added by Stats. 2004, Ch. 211) by Stats. 2004, Ch. 610, Sec. 8. Effective September 20, 2004.) - 97.73. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 6. Allocation of Property Tax Revenue [95 - 100.96] ( Chapter 6 repealed and added by Stats. 1994, Ch. 1167, Sec. 3. ) ## ARTICLE 3. Revenue Allocation Shifts for Education [97 - 97.81] ( Article 3 added by Stats. 1994, Ch. 1167, Sec. 3. )
For specified fiscal years, county auditors must reduce property tax revenue allocations to nonenterprise special districts, and the Controller must calculate and notify the reduction amounts.
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 6. Allocation of Property Tax Revenue [95 - 100.96] ( Chapter 6 repealed and added by Stats. 1994, Ch. 1167, Sec. 3. ) ## ARTICLE 3. Revenue Allocation Shifts for Education [97 - 97.81] ( Article 3 added by Stats. 1994, Ch. 1167, Sec. 3. ) ## 97.73. Notwithstanding any other provision of law, for each of the 2004-05 and 2005-06 fiscal years, all of the following apply: (a) (1) (A) The total amount of ad valorem property tax revenue, other than those revenues that are pledged to debt service, otherwise allocated for each of those fiscal years to each nonenterprise special district shall be reduced by 10 percent of the amount of ad valorem property tax revenue of the district for the 2001-02 fiscal year, as reported in the 2001-02 edition of the State Controller’s Special Districts Annual Report. (B) (i) Notwithstanding subparagraph (A), for the Laguna Niguel Community Service District in the County of Orange, the reduction described in subparagraph (A) shall be 4 percent rather than 10 percent. (ii) If the district described in clause (i) is not dissolved before July 1, 2006, for each of the 2006-07 and 2007-08 fiscal years, the auditor shall reduce the total amount of ad valorem property tax revenue, other than those revenues that are pledged to debt service, otherwise allocated to that district for each of those fiscal years by 6 percent of the amount of ad valorem property tax revenue of the district for the 2001-02 fiscal year, as reported in the 2001-02 edition of the State Controller’s Special Districts Annual Report. (C) If a nonenterprise special district is located in more than one county, the auditor of each county in which that nonenterprise special district is located shall implement that portion of the total reduction, required by subparagraph (A) with respect to that district, determined by the ratio of the amount of ad valorem property tax revenue allocated to that district from the county to the total amount of ad valorem property tax revenue allocated to that district from all counties. (2) The Controller shall determine the amount of the ad valorem property tax revenue reduction required by paragraph (1) for each nonenterprise special district in each county and notify the Director of Finance of these amounts on or before October 25, 2004. (b) That amount of ad valorem property tax revenue that is not allocated to a nonenterprise special district as a result of subdivision (a) shall instead be deposited in the county Educational Revenue Augmentation Fund and shall be allocated as specified in subdivision (d) of Section 97.3. (c) For purposes of this section, all of the following apply: (1) (A) “Nonenterprise special district” means a special district that engages solely, as reported in the 2001-02 edition of the State Controller’s Special Districts Annual Report, in nonenterprise functions, and a qualified special district as defined in Section 97.34. (B) Notwithstanding any other provision of law, “nonenterprise special district” does not include any of the following: (i) A fire protection district that was formed under the Shade Tree Law of 1909 set forth in Article 2 (commencing with Section 25620) of Chapter 7 of Division 2 of Title 3 of the Government Code. (ii) A police protection district formed pursuant to Part 1 (commencing with Section 20000) of Division 14 of the Health and Safety Code. (iii) A fire protection district formed under the Fire Protection District Law of 1987 (Part 2.7 (commencing with Section 13800) of Division 12 of the Health and Safety Code) or a fire protection district formed under the Fire Protection District Law of 1961, or any of its statutory predecessors, and that existed on January 1, 1988. (iv) Any library special district, including, but not limited to, the following: (I) A county free library system established pursuant to Article 1 (commencing with Section 19100) of Chapter 6 of Part 11 of Division 1 of Title 1 of the Education Code. (II) A unified school district and union school district public library district established pursuant to Chapter 3 (commencing with Section 18300) of Part 11 of Division 1 of Title 1 of the Education Code. (III) A library district established pursuant to Chapter 8 (commencing with Section 19400) of Part 11 of Division 1 of Title 1 of the Education Code. (IV) A library district in unincorporated towns and villages established pursuant to Chapter 9 (commencing with Section 19600) of Part 11 of Division 1 of Title 1 of the Education Code. (v) A memorial district formed pursuant to Article 1 (commencing with Section 1170) of Chapter 1 of Part 2 of Division 6 of the Military and Veterans Code. (vi) A mosquito abatement district or a vector control district formed pursuant to Chapter 1 (commencing with Section 2000) of Division 3 of the Health and Safety Code, or any predecessor to that law. (vii) The Glenn County Pest Abatement District and the East Side Mosquito Abatement District formed pursuant to Chapter 8 (commencing with Section 2800) of Division 3 of the Health and Safety Code. (viii) (I) For the 2005-06 fiscal year, a local health care district as described in Division 23 (commencing with Section 32000) of the Health and Safety Code. (II) Notwithstanding any other provision of law, in making the determinations required by paragraph (2) of subdivision (a) of Section 97.72, the Controller shall ensure that the operation of this clause does not result in a net increase in the total amount of the reduction for any special district required by this section or Section 97.72 for the 2005-06 fiscal year from the total amount of the reduction determined under those provisions for that special district for the 2004-05 fiscal year. (2) With respect to a nonenterprise special district that performs, as reported in the 2001-02 edition of the State Controller’s Special Districts Annual Report, nonenterprise functions and police protection services with certified peace officers, as described in Chapter 4.5 (commencing with Section 830) of Title 3 of Part 2 of the Penal Code, or nonenterprise functions and fire protection services, “the amount of ad valorem property tax revenue of the district for the 2001-02 fiscal year” does not include ad valorem property tax revenue of that district for fire protection or police protection nonenterprise functions, as reported in the 2001-02 edition of the State Controller’s Special Districts Annual Report. (3) With respect to a nonenterprise special district formed pursuant to Article 3 (commencing with Section 5500) of Chapter 3 of Division 5 of the Public Resources Code that performs, as reported in the 2001-02 edition of the State Controller’s Special Districts Annual Report, nonenterprise functions and police protection services with certified peace officers, as described in Chapter 4.5 (commencing with Section 830) of Title 3 of Part 2 of the Penal Code, or nonenterprise functions and fire protection services, “the amount of ad valorem property tax revenue of the district for the 2001-02 fiscal year” does not include total expenditures net of total revenues by that district for fire protection or police protection nonenterprise functions, as reported in the 2001-02 edition of the State Controller’s Special Districts Annual Report. (4) For purposes of this section, “revenues that are pledged to debt service” includes only those amounts required as the sole source of repayment to pay debt service costs in the 2002-03 fiscal year on debt instruments issued by a nonenterprise special district for the acquisition of fixed assets. For purposes of this paragraph, “fixed assets” means land, buildings, equipment, and improvements, including improvements to buildings. (d) For the purposes of this section, if a special district’s financial transactions do not appear in the 2001-02 edition of the State Controller’s Special Districts Annual Report, the Controller shall use the most recent data available for that district. (e) For the 2005-06 fiscal year and each fiscal year thereafter, the amounts determined under subdivision (a) of Section 96.1, or any successor to that provision, shall not reflect, for a preceding fiscal year, any portion of any allocation required by this section. (Amended by Stats. 2005, Ch. 602, Sec. 1. Effective January 1, 2006.) - 97.75. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 6. Allocation of Property Tax Revenue [95 - 100.96] ( Chapter 6 repealed and added by Stats. 1994, Ch. 1167, Sec. 3. ) ## ARTICLE 3. Revenue Allocation Shifts for Education [97 - 97.81] ( Article 3 added by Stats. 1994, Ch. 1167, Sec. 3. )
A county may not charge a city for certain services in fiscal years 2004–05 and 2005–06, but may do so from 2006–07 onward if the charge does not exceed actual cost.
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 6. Allocation of Property Tax Revenue [95 - 100.96] ( Chapter 6 repealed and added by Stats. 1994, Ch. 1167, Sec. 3. ) ## ARTICLE 3. Revenue Allocation Shifts for Education [97 - 97.81] ( Article 3 added by Stats. 1994, Ch. 1167, Sec. 3. ) ## 97.75. Notwithstanding any other provision of law, for the 2004–05 and 2005–06 fiscal years, a county shall not impose a fee, charge, or other levy on a city, nor reduce a city’s allocation of ad valorem property tax revenue, in reimbursement for the services performed by the county under Sections 97.68 and 97.70. For the 2006–07 fiscal year and each fiscal year thereafter, a county may impose a fee, charge, or other levy on a city for these services, but the fee, charge, or other levy shall not exceed the actual cost of providing these services. (Added by Stats. 2004, Ch. 211, Sec. 26. Effective August 5, 2004.) - 97.76. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 6. Allocation of Property Tax Revenue [95 - 100.96] ( Chapter 6 repealed and added by Stats. 1994, Ch. 1167, Sec. 3. ) ## ARTICLE 3. Revenue Allocation Shifts for Education [97 - 97.81] ( Article 3 added by Stats. 1994, Ch. 1167, Sec. 3. )
The Controller must determine certain vehicle license fee adjustment amounts and notify the county auditor by the stated deadlines.
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 6. Allocation of Property Tax Revenue [95 - 100.96] ( Chapter 6 repealed and added by Stats. 1994, Ch. 1167, Sec. 3. ) ## ARTICLE 3. Revenue Allocation Shifts for Education [97 - 97.81] ( Article 3 added by Stats. 1994, Ch. 1167, Sec. 3. ) ## 97.76. (a) On or before September 1, 2004, the Controller shall determine the countywide vehicle license fee adjustment amount, as defined in Section 97.70, for the 2004–05 fiscal year and the vehicle license fee adjustment amount, as defined in Section 97.70, for each city, county, and city and county for the 2004–05 fiscal year, and notify the county auditor of these amounts. (b) On or before October 15, 2005, in consultation with the Bureau of State Audits, the Controller shall determine the amount specified in clause (i) of subparagraph (B) of paragraph (1) of subdivision (c) of Section 97.70 for each city, county, and city and county and notify the county auditor of these amounts. (Amended by Stats. 2005, Ch. 74, Sec. 67. Effective July 19, 2005.) - 97.77. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 6. Allocation of Property Tax Revenue [95 - 100.96] ( Chapter 6 repealed and added by Stats. 1994, Ch. 1167, Sec. 3. ) ## ARTICLE 3. Revenue Allocation Shifts for Education [97 - 97.81] ( Article 3 added by Stats. 1994, Ch. 1167, Sec. 3. )
Enterprise special districts and nonenterprise special districts must not pledge certain ad valorem property tax revenue through a bond covenant during the stated period.
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 6. Allocation of Property Tax Revenue [95 - 100.96] ( Chapter 6 repealed and added by Stats. 1994, Ch. 1167, Sec. 3. ) ## ARTICLE 3. Revenue Allocation Shifts for Education [97 - 97.81] ( Article 3 added by Stats. 1994, Ch. 1167, Sec. 3. ) ## 97.77. An enterprise special district and a nonenterprise special district shall not pledge, on or after July 1, 2004, and before June 30, 2006, through a bond covenant to pay debt service costs on debt instruments issued by the district, any ad valorem property tax revenue that would otherwise be dedicated to the reduction required by Sections 97.72 and 97.73. (Added by Stats. 2004, Ch. 211, Sec. 28. Effective August 5, 2004.) - 97.78. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 6. Allocation of Property Tax Revenue [95 - 100.96] ( Chapter 6 repealed and added by Stats. 1994, Ch. 1167, Sec. 3. ) ## ARTICLE 3. Revenue Allocation Shifts for Education [97 - 97.81] ( Article 3 added by Stats. 1994, Ch. 1167, Sec. 3. )
This section reduces a specified property tax revenue allocation by $633,000 for 2007–08 and directs how the reduction must be applied.
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 6. Allocation of Property Tax Revenue [95 - 100.96] ( Chapter 6 repealed and added by Stats. 1994, Ch. 1167, Sec. 3. ) ## ARTICLE 3. Revenue Allocation Shifts for Education [97 - 97.81] ( Article 3 added by Stats. 1994, Ch. 1167, Sec. 3. ) ## 97.78. (a) (1) Notwithstanding any other law, for the 2007–08 fiscal year, the total amount of ad valorem property tax revenue deemed allocated by the Fresno County Auditor to the Educational Revenue Augmentation Fund for the Fresno Metropolitan Flood Control District shall be decreased, for the prior fiscal year, by six hundred thirty-three thousand dollars ($633,000). (2) Any reduction in the amount of ad valorem property tax revenues deposited in the county’s Educational Revenue Augmentation Fund resulting from the implementation of paragraph (1) shall be applied exclusively to reduce the amounts that are allocated from that fund to school districts and county offices of education, and shall not be applied to reduce the amounts of ad valorem property tax revenues that are allocated from that fund to community college districts. (b) For the 2008–09 fiscal year and each fiscal year thereafter, the amounts determined under subdivision (a) of Section 96.1, or any successor to that provision, shall reflect, for a preceding fiscal year, the allocation adjustments required by this section. (c) In making the determinations required by subparagraph (A) of paragraph (3) of subdivision (c) of Section 97.2 for the 2007–08 fiscal year and for each fiscal year thereafter, the Director of Finance shall ensure that the operation of this section does not result in a net increase in the total amount of the reduction required by Section 97.2 for any special district. (Added by Stats. 2007, Ch. 490, Sec. 1. Effective October 11, 2007.) - 97.81. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 6. Allocation of Property Tax Revenue [95 - 100.96] ( Chapter 6 repealed and added by Stats. 1994, Ch. 1167, Sec. 3. ) ## ARTICLE 3. Revenue Allocation Shifts for Education [97 - 97.81] ( Article 3 added by Stats. 1994, Ch. 1167, Sec. 3. )
A qualified county’s auditor must shift property tax revenue by the county equity amount, increasing the amount allocated to the county and decreasing the amount allocated to the county’s Educational Revenue Augmentation Fund.
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 6. Allocation of Property Tax Revenue [95 - 100.96] ( Chapter 6 repealed and added by Stats. 1994, Ch. 1167, Sec. 3. ) ## ARTICLE 3. Revenue Allocation Shifts for Education [97 - 97.81] ( Article 3 added by Stats. 1994, Ch. 1167, Sec. 3. ) ## 97.81. (a) Notwithstanding any other provision of law, for the 2011–12 fiscal year and for each fiscal year thereafter, the auditor of a qualified county shall do both of the following: (1) Increase the total amount of ad valorem property tax revenue that is otherwise required to be allocated to that county by the county equity amount. (2) (A) Decrease the total amount of ad valorem property tax revenue that is otherwise required to be allocated to the county Educational Revenue Augmentation Fund by the county equity amount. (B) If, for any fiscal year, there is not enough ad valorem property tax revenue that is otherwise required to be allocated to a county Educational Revenue Augmentation Fund for the auditor to complete the allocation reduction required by subparagraph (A), the auditor shall additionally reduce the total amount of ad valorem property tax revenue that is otherwise required to be allocated to all school districts in the county for that fiscal year by an amount equal to the difference between the county equity amount and the amount of ad valorem property tax revenue that is otherwise required to be allocated to the county Educational Revenue Augmentation Fund for that fiscal year. This reduction for each school district in the county shall be the percentage share of the total reduction that is equal to the proportion that the total amount of ad valorem property tax revenue that is otherwise required to be allocated to the school district bears to the total amount of ad valorem property tax revenue that is otherwise required to be allocated to all school districts in a county. For purposes of this subparagraph, “school districts” do not include any districts that are excess tax school entities, as defined in Section 95. (C) Any reduction in the amount of ad valorem property tax revenues deposited in the county’s Educational Revenue Augmentation Fund as a result of subparagraph (A) shall be applied exclusively to reduce the amounts that are allocated from that fund to school districts and county offices of education, and shall not be applied to reduce the amounts of ad valorem property tax revenues that are otherwise required to be allocated from that fund to community college districts. (b) For purposes of this section: (1) “Qualified county” means the county that, of all the counties in the state, was allocated the second lowest percentage of the sum of both of the following for the 2006–07 fiscal year: (A) The countywide ad valorem property tax revenue. (B) The less than countywide ad valorem property tax revenue. (2) “County equity amount” means one hundred thousand dollars ($100,000) in the 2011–12 fiscal year, and two hundred thousand dollars ($200,000) in the 2012–13 fiscal year and each fiscal year thereafter. (c) For the 2011–12 fiscal year and for each fiscal year thereafter, ad valorem property tax revenue allocations made pursuant to Sections 96.1 and 96.5 shall not incorporate the allocation adjustments made by this section. (Added by Stats. 2010, Ch. 5, Sec. 2. (SB 85) Effective January 1, 2011.) - 98. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 6. Allocation of Property Tax Revenue [95 - 100.96] ( Chapter 6 repealed and added by Stats. 1994, Ch. 1167, Sec. 3. ) ## ARTICLE 4. Tax Equity Allocations for Certain Cities [98 - 98.2] ( Article 4 added by Stats. 1994, Ch. 1167, Sec. 3. )
This section requires the county auditor to calculate and allocate property tax revenue for qualifying cities using the TEA formula, with several required adjustments, caps, and exceptions.
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 6. Allocation of Property Tax Revenue [95 - 100.96] ( Chapter 6 repealed and added by Stats. 1994, Ch. 1167, Sec. 3. ) ## ARTICLE 4. Tax Equity Allocations for Certain Cities [98 - 98.2] ( Article 4 added by Stats. 1994, Ch. 1167, Sec. 3. ) ## 98. (a) In each county, other than the County of Ventura, having within its boundaries a qualifying city, the computations made pursuant to Section 96.1 or its predecessor section, for the 1989–90 fiscal year and each fiscal year thereafter, shall be modified as follows: With respect to tax rate areas within the boundaries of a qualifying city, there shall be excluded from the aggregate amount of “property tax revenue allocated pursuant to this chapter to local agencies, other than for a qualifying city, in the prior fiscal year,” an amount equal to the sum of the amounts calculated pursuant to the TEA formula. (b) (1) Except as otherwise provided in this section, each qualifying city shall, for the 1989–90 fiscal year and each fiscal year thereafter, be allocated by the auditor an amount determined pursuant to the TEA formula. (2) For each qualifying city, the auditor shall, for the 1989–90 fiscal year and each fiscal year thereafter, allocate the amount determined pursuant to the TEA formula to all tax rate areas within that city in proportion to each tax rate area’s share of the total assessed value in the city for the applicable fiscal year, and the amount so determined shall be subtracted from the county’s proportionate share of property tax revenue for that fiscal year within those tax rate areas. (3) After making the allocations pursuant to paragraphs (1) and (2), but before making the calculations pursuant to Section 96.5 or its predecessor section, the auditor shall, for all tax rate areas in the qualifying city, calculate the proportionate share of property tax revenue allocated pursuant to this section and Section 96.1, or their predecessor sections, in the 1989–90 fiscal year and each fiscal year thereafter to each jurisdiction in the tax rate area. (4) In lieu of making the allocations of annual tax increment pursuant to subdivision (e) of Section 96.5 or its predecessor section, the auditor shall, for the 1989–90 fiscal year and each fiscal year thereafter, allocate the amount of property tax revenue determined pursuant to subdivision (d) of Section 96.5 or its predecessor section to jurisdictions in the tax rate area using the proportionate shares derived pursuant to paragraph (3). (5) For purposes of the calculations made pursuant to Section 96.1 or its predecessor section, in the 1990–91 fiscal year and each fiscal year thereafter, the amounts that would have been allocated to qualifying cities pursuant to this subdivision shall be deemed to be the “amount of property tax revenue allocated in the prior fiscal year.” (c) “TEA formula” means the Tax Equity Allocation formula, and shall be calculated by the auditor for each qualifying city as follows: (1) For the 1988–89 fiscal year and each fiscal year thereafter, the auditor shall determine the total amount of property tax revenue to be allocated to all jurisdictions in all tax rate areas within the qualifying city, before the allocation and payment of funds in that fiscal year to a community redevelopment agency within the qualifying city, as provided in subdivision (b) of Section 33670 of the Health and Safety Code. (2) The auditor shall determine the total amount of funds allocated in each fiscal year to a community redevelopment agency in accordance with subdivision (b) of Section 33670 of the Health and Safety Code. (3) The auditor shall determine the total amount of funds paid in each fiscal year by a community redevelopment agency within the city to jurisdictions other than the city pursuant to subdivision (b) of Section 33401 and Section 33676 of the Health and Safety Code, and the cost to the redevelopment agency of any land or facilities transferred and any amounts paid to jurisdictions other than the city to assist in the construction or reconstruction of facilities pursuant to an agreement entered into under Section 33401 or 33445.5 of the Health and Safety Code. (4) The auditor shall subtract the amount determined in paragraph (3) from the amount determined in paragraph (2). (5) The auditor shall subtract the amount determined in paragraph (4) from the amount determined in paragraph (1). (6) The amount computed in paragraph (5) shall be multiplied by the following percentages in order to determine the TEA formula amount to be distributed to the qualifying city in each fiscal year: (A) For the first fiscal year in which the qualifying city receives a distribution pursuant to this section, 1 percent of the amount determined in paragraph (5). (B) For the second fiscal year in which the qualifying city receives a distribution pursuant to this section, 2 percent of the amount determined in paragraph (5). (C) For the third fiscal year in which the qualifying city receives a distribution pursuant to this section, 3 percent of the amount determined in paragraph (5). (D) For the fourth fiscal year in which the qualifying city receives a distribution pursuant to this section, 4 percent of the amount determined in paragraph (5). (E) For the fifth fiscal year in which the qualifying city receives a distribution pursuant to this section, 5 percent of the amount determined in paragraph (5). (F) For the sixth fiscal year in which the qualifying city receives a distribution pursuant to this section, 6 percent of the amount determined in paragraph (5). (G) For the seventh fiscal year and each fiscal year thereafter in which the city receives a distribution pursuant to this section, 7 percent of the amount determined in paragraph (5). (d) “Qualifying city” means any city, except a qualifying city as defined in Section 98.1, that incorporated prior to June 5, 1987, and had an amount of property tax revenue allocated to it pursuant to subdivision (a) of Section 96.1 or its predecessor section in the 1988–89 fiscal year that is less than 7 percent of the amount of property tax revenue computed as follows: (1) The auditor shall determine the total amount of property tax revenue allocated to the city in the 1988–89 fiscal year. (2) The auditor shall subtract the amount in the 1988–89 fiscal year determined in paragraph (3) of subdivision (c) from the amount determined in paragraph (2) of subdivision (c). (3) The auditor shall subtract the amount determined in paragraph (2) from the amount of property tax revenue determined in paragraph (1) of subdivision (c). (4) The auditor shall divide the amount of property tax revenue determined in paragraph (1) of this subdivision by the amount of property tax revenue determined in paragraph (3) of this subdivision. (5) If the quotient determined in paragraph (4) of this subdivision is less than 0.07, the city is a qualifying city. If the quotient determined in that paragraph is equal to or greater than 0.07, the city is not a qualifying city. (e) The auditor may assess each qualifying city its proportional share of the actual costs of making the calculations required by this section, and may deduct that assessment from the amount allocated pursuant to subdivision (b). For purposes of this subdivision, a qualifying city’s proportional share of the auditor’s actual costs shall not exceed the proportion it receives of the total amounts excluded in the county pursuant to subdivision (a). (f) Notwithstanding subdivision (b), in any fiscal year in which a qualifying city is to receive a distribution pursuant to this section, the auditor shall reduce the actual amount distributed to the qualifying city by the sum of the following: (1) The amount of property tax revenue that was exchanged between the county and the qualifying city as a result of negotiation pursuant to Section 99.03. (2) (A) The amount of revenue not collected by the qualifying city in the first fiscal year following the city’s reduction after January 1, 1988, of the tax rate or tax base of any locally imposed tax, except any tax that was imposed after January 1, 1988. In the case of a tax that existed before January 1, 1988, this clause shall apply only with respect to an amount attributable to a reduction of the rate or base to a level lower than the rate or base applicable on January 1, 1988. The amount so computed by the auditor shall constitute a reduction in the amount of property tax revenue distributed to the qualifying city pursuant to this section in each succeeding fiscal year. That amount shall be aggregated with any additional amount computed pursuant to this clause as the result of the city’s reduction in any subsequent year of the tax rate or tax base of the same or any other locally imposed general or special tax. (B) No reduction may be made pursuant to subparagraph (A) in the case in which a local tax is reduced or eliminated as a result of either a court decision or the approval or rejection of a ballot measure by the voters. (3) The amount of property tax revenue received pursuant to this chapter in excess of the amount allocated for the 1986–87 fiscal year by all special districts that are governed by the city council of the qualifying city or whose governing body is the same as the city council of the qualifying city with respect to all tax rate areas within the boundaries of the qualifying city. Notwithstanding this paragraph: (A) Commencing with the 1994–95 fiscal year, the auditor shall not reduce the amount distributed to a qualifying city under this section by reason of that city becoming the successor agency to a special district, that is dissolved, merged with that city, or becomes a subsidiary district of that city, on or after July 1, 1994. (B) Commencing with the 1997–98 fiscal year, the auditor shall not reduce the amount distributed to a qualifying city under this section by reason of that city withdrawing from a county free library system pursuant to Section 19116 of the Education Code. (4) Any amount of property tax revenues that has been exchanged pursuant to Section 56842 of the Government Code, as that section read on January 1, 1998, between the City of Rancho Mirage and a community services district, the formation of which was initiated on or after March 6, 1997, pursuant to Chapter 4 (commencing with Section 56800) of Part 3 of Division 3 of Title 5 of the Government Code. (g) Notwithstanding any other provision of this section, in no event may the auditor reduce the amount of ad valorem property tax revenue otherwise allocated to a qualifying city pursuant to this section on the basis of any additional ad valorem property tax revenues received by that city pursuant to a services for revenue agreement. For purposes of this subdivision, a “services for revenue agreement” means any agreement between a qualifying city and the county in which it is located, entered into by joint resolution of that city and that county, under which additional service responsibilities are exchanged in consideration for additional property tax revenues. (h) In any fiscal year in which a qualifying city is to receive a distribution pursuant to this section, the auditor shall increase the actual amount distributed to the qualifying city by the amount of property tax revenue allocated to the qualifying city pursuant to Section 19116 of the Education Code. (i) If the auditor determines that the amount to be distributed to a qualifying city pursuant to subdivision (b), as modified by subdivisions (e), (f), and (g) would result in a qualifying city having proceeds of taxes in excess of its appropriation limit, the auditor shall reduce the amount, on a dollar-for-dollar basis, by the amount that exceeds the city’s appropriations limit. (j) The amount not distributed to the tax rate areas of a qualifying city as a result of this section shall be distributed by the auditor to the county. (k) Notwithstanding any other provision of this section, no qualifying city shall be distributed an amount pursuant to this section that is less than the amount the city would have been allocated without the application of the TEA formula. (l) Notwithstanding any other provision of this section, the auditor shall not distribute any amount determined pursuant to this section to any qualifying city that has in the prior fiscal year used any revenues or issued bonds for the construction, acquisition, or development, of any facility which is defined in Section 103(b)(4), 103(b)(5), or 103(b)(6) of the Internal Revenue Code of 1954 prior to the enactment of the Tax Reform Act of 1986 (Public Law 99-514) and is no longer eligible for tax-exempt financing. (m) (1) The amendments made to this section, and the repeal of Section 98.04, by the act that added this subdivision shall apply for the 2006–07 fiscal year and each fiscal year thereafter. (2) For the 2006–07 fiscal year and for each fiscal year thereafter, all of the following apply: (A) The auditor of the County of Santa Clara shall do both of the following: (i) Reduce the total amount of ad valorem property tax revenue otherwise required to be allocated to qualifying cities in that county by the ERAF reimbursement amount. This reduction for each qualifying city in the county for each fiscal year shall be the percentage share, of the total reduction required by this clause for all qualifying cities in the county for the 2006–07 fiscal year, that is equal to the proportion that the total amount of additional ad valorem property tax revenue that is required to be allocated to the qualifying city as a result of the act that added this subdivision bears to the total amount of additional ad valorem property tax revenue that is required to be allocated to all qualifying cities in the county as a result of the act that added this subdivision. (ii) Increase the total amount of ad valorem property tax revenue otherwise required to be allocated to the county Educational Revenue Augmentation Fund by the ERAF reimbursement amount. (B) For purposes of this subdivision, “ERAF reimbursement amount” means an amount equal to the difference between the following two amounts: (i) The portion of the annual tax increment that would have been allocated from the county to the county Educational Revenue Augmentation Fund for the applicable fiscal year if the act that added this subdivision had not been enacted. (ii) The portion of the annual tax increment that is allocated from the county to the county Educational Revenue Augmentation Fund for the applicable fiscal year. (n) Notwithstanding subdivision (m) and except as provided in paragraph (2), for the 2015–16 fiscal year and for each fiscal year thereafter, all of the following shall apply: (1) The auditor of the County of Santa Clara shall do both of the following: (A) (i) Reduce the total amount of ad valorem property tax revenue otherwise required to be allocated to qualifying cities in that county by the percentage specified in clause (ii) of the ERAF reimbursement amount. This reduction for each qualifying city in the county for each fiscal year shall be the percentage share, of the total reduction required by this clause for all qualifying cities in the county for the 2015–16 fiscal year, that is equal to the proportion that the total amount of additional ad valorem property tax revenue that is required to be allocated to the qualifying city as a result of the act that added this subdivision bears to the total amount of additional ad valorem property tax revenue that is required to be allocated to all qualifying cities in the county as a result of the act that added this subdivision. (ii) (I) For the first fiscal year in which qualifying cities receive an allocation pursuant to this subdivision, 80 percent. (II) For the second fiscal year in which qualifying cities receive an allocation pursuant to this subdivision, 60 percent. (III) For the third fiscal year in which qualifying cities receive an allocation pursuant to this subdivision, 40 percent. (IV) For the fourth fiscal year in which qualifying cities receive an allocation pursuant to this subdivision, 20 percent. (V) For the fifth fiscal year in which qualifying cities receive an allocation pursuant to this subdivision, and for each fiscal year thereafter in which a qualifying city receives an allocation pursuant to this subdivision, zero percent. (B) Increase the total amount of ad valorem property tax revenue otherwise required to be allocated to the county Educational Revenue Augmentation Fund by the percentage specified in clause (ii) of subparagraph (A) of the ERAF reimbursement amount. (2) The auditor of the County of Santa Clara shall not adjust the ERAF reimbursement amount by the percentages specified in clause (ii) of subparagraph (A) of paragraph (1) in any fiscal year in which the amount of moneys required to be applied by the state for the support of school districts and community college districts is determined pursuant to paragraph (1) of subdivision (b) of Section 8 of Article XVI of the California Constitution. (3) For purposes of this subdivision, “ERAF reimbursement amount” has the same meaning as defined in subparagraph (B) of paragraph (2) of subdivision (m). (Amended by Stats. 2015, Ch. 325, Sec. 26. (SB 107) Effective September 22, 2015.) - 98.01. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 6. Allocation of Property Tax Revenue [95 - 100.96] ( Chapter 6 repealed and added by Stats. 1994, Ch. 1167, Sec. 3. ) ## ARTICLE 4. Tax Equity Allocations for Certain Cities [98 - 98.2] ( Article 4 added by Stats. 1994, Ch. 1167, Sec. 3. )
An independent qualifying city may receive staged TEA formula distributions, and the auditor may charge and deduct its calculation costs.
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 6. Allocation of Property Tax Revenue [95 - 100.96] ( Chapter 6 repealed and added by Stats. 1994, Ch. 1167, Sec. 3. ) ## ARTICLE 4. Tax Equity Allocations for Certain Cities [98 - 98.2] ( Article 4 added by Stats. 1994, Ch. 1167, Sec. 3. ) ## 98.01. (a) An independent qualifying city shall receive a distribution of the following percentages of the TEA formula, as computed in subdivision (c) of Section 98, if the amount of that distribution, less the applicable reductions provided for in subdivisions (e), (f), and (g) of Section 98, would be greater than the amount the city would have been allocated without the application of the TEA formula: (1) Thirty-three and one-third percent of the amount determined in subparagraph (G) of paragraph (6) of subdivision (c) of Section 98, less any applicable reductions provided for in subdivisions (e), (f), and (g) of Section 98, for the first fiscal year in which the independent qualifying city receives an allocation pursuant to this section. (2) Sixty-six and two-thirds percent of the amount determined in subparagraph (G) of paragraph (6) of subdivision (c) of Section 98, less any applicable reductions provided for in subdivisions (e), (f), and (g) of Section 98, for the second fiscal year in which the independent qualifying city receives an allocation pursuant to this section. (3) One hundred percent of the amount determined in subparagraph (G) of paragraph (6) of subdivision (c) of Section 98, less any applicable reductions provided for in subdivisions (e), (f), and (g) of Section 98, for the third fiscal year in which the independent qualifying city receives an allocation pursuant to this section. The amount not distributed as a result of this subdivision to the tax rate areas in each independent qualifying city, shall be allocated by the auditor to the county. The auditor may assess each independent qualifying city its proportional share of the actual costs of making the calculations required by this subdivision, and may deduct that assessment from the amount allocated pursuant to this subdivision. For purposes of this subdivision, an independent qualifying city’s proportional share of the auditor’s actual costs shall not exceed the proportion it receives of the total amounts excluded in the county pursuant to subdivision (a) of Section 98. (b) “Independent qualifying city” means a qualifying city, as defined in Section 98, in the County of Los Angeles which met the following criteria on January 1, 1988: (1) Was not served by a special district which received a portion of the 1 percent property tax revenue, and provided any of the following services to the qualified city: (A) Emergency medical services. (B) Fire prevention services. (C) Fire suppression. (D) Libraries. (E) Parks. (F) Recreation services. (G) Street lighting. (2) Did not have redevelopment project areas which receive property tax revenues. (3) The county general fund received greater than 65 percent of the 1 percent property tax revenues collected from tax rate areas within the qualifying city’s boundaries. (Added by Stats. 1994, Ch. 1167, Sec. 3. Effective January 1, 1995.) - 98.02. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 6. Allocation of Property Tax Revenue [95 - 100.96] ( Chapter 6 repealed and added by Stats. 1994, Ch. 1167, Sec. 3. ) ## ARTICLE 4. Tax Equity Allocations for Certain Cities [98 - 98.2] ( Article 4 added by Stats. 1994, Ch. 1167, Sec. 3. )
This section changes how Ventura County property tax revenue is calculated and distributed for qualifying cities and certain tax rate areas.
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 6. Allocation of Property Tax Revenue [95 - 100.96] ( Chapter 6 repealed and added by Stats. 1994, Ch. 1167, Sec. 3. ) ## ARTICLE 4. Tax Equity Allocations for Certain Cities [98 - 98.2] ( Article 4 added by Stats. 1994, Ch. 1167, Sec. 3. ) ## 98.02. (a) In the County of Ventura, the computations made pursuant to Section 96.1 or its predecessor section, for the 1989–90 fiscal year and each fiscal year thereafter, shall be modified as follows: With respect to tax rate areas, except excluded tax rate areas, within the boundaries of a qualifying city, there shall be excluded from the aggregate amount of “property tax revenue allocated pursuant to this chapter to local agencies, other than for a qualifying city, in the prior fiscal year,” an amount equal to the sum of the amounts calculated pursuant to the TEA formula. (b) (1) Each qualifying city shall, for the 1989–90 fiscal year and each fiscal year thereafter, be allocated by the auditor an amount determined pursuant to the TEA formula. (2) For each qualifying city, the auditor shall, for the 1989–90 fiscal year and each fiscal year thereafter, distribute the amount determined pursuant to the TEA formula to all tax rate areas, except excluded tax rate areas, within that city in proportion to each tax rate area’s share of the total assessed value in the city for the applicable fiscal year, and the amount so determined shall be subtracted from the county’s proportionate share of the property tax revenue for that fiscal year within those tax rate areas. (3) After making the allocations pursuant to paragraphs (1) and (2), but before making the calculations pursuant to Section 96.5 or its predecessor section, the auditor shall, for all tax rate areas, except excluded tax rate areas, in the qualifying city, calculate the proportionate share of property tax revenue allocated pursuant to this section and Section 96.1, or their predecessor sections, in the 1989–90 fiscal year and each fiscal year thereafter to each jurisdiction in the tax rate area. (4) In lieu of making the allocations of annual tax increment pursuant to subdivision (e) of Section 96.5 or its predecessor section, the auditor shall for the 1989–90 fiscal year and each fiscal year thereafter, allocate the amount of property tax revenue determined pursuant to subdivision (d) of Section 98 to jurisdictions in the tax rate area, except an excluded tax rate area, using the proportionate shares derived pursuant to paragraph (3). (5) For purposes of the calculations made pursuant to Section 96.1 or its predecessor section, in the 1990–91 fiscal year and each fiscal year thereafter, the amounts that would have been allocated to all tax rate areas, except excluded tax rate areas, of qualifying cities pursuant to this subdivision shall be deemed to be the “amount of property tax revenue allocated to those tax rate areas in the prior fiscal year.” (c) “TEA formula” means the Tax Equity Allocation formula, and shall be calculated by the auditor for each qualifying city as follows: (1) For the 1988–89 fiscal year and each fiscal year thereafter, the auditor shall determine the total amount of property tax revenue to be allocated to all jurisdictions in all tax rate areas, except excluded tax rate areas, within the qualifying city, before the allocation and payment of funds in that fiscal year to a community redevelopment agency within the qualifying city, as provided in subdivision (b) of Section 33670 of the Health and Safety Code. (2) The auditor shall determine the amount of funds allocated in each fiscal year to those tax rate areas, except excluded tax rate areas, within a community redevelopment agency in accordance with subdivision (b) of Section 33670 of the Health and Safety Code. (3) (A) The auditor shall determine the total amount of funds paid in each fiscal year by a community redevelopment agency within the city to jurisdictions other than the city pursuant to subdivision (b) of Section 33401 and Section 33676 of the Health and Safety Code, and the cost to the redevelopment agency of any land or facilities transferred and any amounts paid to jurisdictions other than the city to assist in the construction or reconstruction of facilities pursuant to an agreement entered into under Section 33401 or 33445.5 of the Health and Safety Code. (B) Of the total amount determined in subparagraph (A), the auditor shall compute a proportionate amount to be attributed to all tax rate areas, except excluded tax rate areas, within the community redevelopment agency. That proportionate amount shall be equal to that proportion which the amount determined in paragraph (2) in each fiscal year bears to the total amount of funds allocated in each fiscal year to a community redevelopment agency in accordance with subdivision (b) of Section 33670 of the Health and Safety Code. (4) The auditor shall subtract the amount determined in subparagraph (B) of paragraph (3) from the amount determined in paragraph (2). (5) The auditor shall subtract the amount determined in paragraph (4) from the amount determined in paragraph (1). (6) The amount computed in paragraph (5) shall be multiplied by the following percentages in order to determine the TEA formula amount to be distributed to the qualifying city in each fiscal year: (A) For the first fiscal year in which the qualifying city receives a distribution pursuant to this section, 1 percent of the amount determined in paragraph (5). (B) For the second fiscal year in which the qualifying city receives a distribution pursuant to this section, 2 percent of the amount determined in paragraph (5). (C) For the third fiscal year in which the qualifying city receives a distribution pursuant to this section, 3 percent of the amount determined in paragraph (5). (D) For the fourth fiscal year and each fiscal year thereafter in which the qualifying city receives a distribution pursuant to this section, 4 percent of the amount determined in paragraph (5). (d) For purposes of this section, “excluded tax rate area” means either of the following: (1) Any tax rate area included in territory annexed by the qualifying city and allocated a prescribed percentage of property tax revenue pursuant to an existing agreement between the qualifying city and the county. (2) Any tax rate area described in paragraph (1) that was detached from the county library district and that is also allocated an additional prescribed percentage of property tax revenue pursuant to an existing agreement between the qualifying city and the county. (e) (1) All existing agreements between the qualifying city and the county covering the allocation of property tax revenues to tax rate areas described in subdivision (d) shall remain in force. (2) All existing agreements between the qualifying city and the county covering the allocation of property tax revenues to tax rate areas that were detached from the county library district but are not included in territory that was annexed by the qualifying city shall remain in force. (3) All allocations to those tax rate areas described in subdivision (d), including allocations of annual tax increments, made pursuant to the existing agreements between the qualifying city and the county shall be governed by subdivision (a) of Section 96.1 and Section 96.5. (4) All allocations to those tax rate areas described in paragraph (2), including allocations of annual tax increments, made pursuant to the existing agreements between the qualifying city and the county shall be governed by subdivision (a) of Section 96.1 and Section 96.5. However, the tax rate areas referred to in this paragraph shall also be distributed an amount of property tax revenue determined pursuant to the TEA formula that is over and above the amount allocated as provided in the preceding sentence. (f) “Qualifying city” means any city that incorporated prior to June 5, 1987, and had an amount of property tax revenue allocated to it pursuant to subdivision (a) of Section 96.1 or its predecessor section in the 1988–89 fiscal year that is less than 4 percent of the amount of property tax revenue computed as follows: (1) The auditor shall determine the total amount of property tax revenue allocated to all tax rate areas, except excluded tax rate areas, in the city in the 1988–89 fiscal year. (2) The auditor shall subtract the amount in the 1988–89 fiscal year determined in paragraph (3) of subdivision (c) from the amount determined in paragraph (2) of subdivision (c). (3) The auditor shall subtract the amount determined in paragraph (2) from the amount of property tax revenue in paragraph (1) of subdivision (c). (4) The auditor shall divide the amount of property tax revenue determined in paragraph (1) of this subdivision by the amount of property tax revenue determined in paragraph (3) of this subdivision. (5) If the quotient determined in paragraph (4) of this subdivision is less than 0.04, the city is a qualifying city. If the quotient determined in that paragraph is equal to or greater than 0.04, the city is not a qualifying city. (g) The auditor may assess each qualifying city its proportional share of the actual costs of making the calculations required by this section, and may deduct that assessment from the amount allocated pursuant to subdivision (b). For purposes of this subdivision, a qualifying city’s proportional share of the auditor’s actual costs shall not exceed the proportion it receives of the total amounts excluded in the county pursuant to subdivision (a). (h) (1) Notwithstanding subdivision (b), except as otherwise provided in paragraph (2), in any fiscal year in which a qualifying city receives a distribution pursuant to this section, the auditor shall reduce the actual amount distributed to the qualifying city by the amount of revenue not collected by the qualifying city in the first fiscal year following the city’s reduction after January 1, 1988, of the tax rate or tax base of any locally imposed general or special tax. The amount so computed by the auditor shall constitute a reduction in the amount of property tax revenue distributed to the qualifying city pursuant to this section in each succeeding fiscal year. That amount shall be aggregated with any additional amount computed pursuant to this paragraph as the result of the city’s reduction in any subsequent year of the tax rate or tax base of the same or any other locally imposed general or special tax. (2) No reduction shall be made pursuant to paragraph (1) in the case in which a local tax is reduced or eliminated as a result of either a court decision or the approval or rejection of a ballot measure by the voters. (i) If the auditor determines that the amount to be distributed to a qualifying city pursuant to subdivision (b), as modified by subdivisions (g) and (h), would result in a qualifying city having proceeds of taxes in excess of its appropriation limit, the auditor shall reduce the amount, on a dollar-for-dollar basis, by the amount that exceeds the city’s appropriations limit. (j) Notwithstanding any other provision of this section, no qualifying city shall be distributed an amount pursuant to this section that is less than the amount the city would have been allocated without the application of the TEA formula. (k) (1) Notwithstanding any other provision of this section, commencing with the 1994–95 fiscal year, the auditor shall not reduce the amount distributed to a qualifying city under this section by reason of that city becoming the successor agency to a special district that is dissolved, merged with that city, or becomes a subsidiary district of that city, on or after July 1, 1994. (2) Notwithstanding any other provision of this section, in no event may the auditor reduce the amount of ad valorem property tax revenue otherwise allocated to a qualifying city pursuant to this section on the basis of any additional ad valorem property tax revenues received by that city pursuant to a services for revenue agreement. For purposes of this subdivision, a “services for revenue agreement” means any agreement between a qualifying city and the county in which it is located, entered into by joint resolution of that city and that county, under which additional service responsibilities are exchanged in consideration for additional property tax revenues. (3) (A) Notwithstanding any other law, commencing with the 2012–13 fiscal year, the auditor shall not reduce the amount distributed to the City of Simi Valley under this section by reason of that city receiving, pursuant to subdivision (c) of Section 99, property taxes previously allocated to a maintenance or improvement district. (B) The City of Simi Valley shall reimburse the auditor for the actual and reasonable costs incurred by the auditor to administer this paragraph. (l) The amount not distributed as a result of this section to the tax rate areas, except excluded tax rate areas, in each qualifying city shall be allocated by the auditor to the county. (Amended by Stats. 2011, Ch. 319, Sec. 1. (AB 468) Effective September 26, 2011.) - 98.03. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 6. Allocation of Property Tax Revenue [95 - 100.96] ( Chapter 6 repealed and added by Stats. 1994, Ch. 1167, Sec. 3. ) ## ARTICLE 4. Tax Equity Allocations for Certain Cities [98 - 98.2] ( Article 4 added by Stats. 1994, Ch. 1167, Sec. 3. )
For Section 98, the definition of qualifying city does not include the City of Foster City.
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 6. Allocation of Property Tax Revenue [95 - 100.96] ( Chapter 6 repealed and added by Stats. 1994, Ch. 1167, Sec. 3. ) ## ARTICLE 4. Tax Equity Allocations for Certain Cities [98 - 98.2] ( Article 4 added by Stats. 1994, Ch. 1167, Sec. 3. ) ## 98.03. For purposes of Section 98, the definition of qualifying city contained in subdivision (d) of that section shall not include the City of Foster City. (Added by Stats. 1994, Ch. 1167, Sec. 3. Effective January 1, 1995.) - 98.1. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 6. Allocation of Property Tax Revenue [95 - 100.96] ( Chapter 6 repealed and added by Stats. 1994, Ch. 1167, Sec. 3. ) ## ARTICLE 4. Tax Equity Allocations for Certain Cities [98 - 98.2] ( Article 4 added by Stats. 1994, Ch. 1167, Sec. 3. )
In Orange County, the auditor must change the 1984–85 property tax allocation calculations for qualifying cities and apply the TEA formula.
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 6. Allocation of Property Tax Revenue [95 - 100.96] ( Chapter 6 repealed and added by Stats. 1994, Ch. 1167, Sec. 3. ) ## ARTICLE 4. Tax Equity Allocations for Certain Cities [98 - 98.2] ( Article 4 added by Stats. 1994, Ch. 1167, Sec. 3. ) ## 98.1. (a) In the County of Orange, the computations made pursuant to Section 96.1 or its predecessor section, for the 1984–85 fiscal year only, shall be modified as follows: (1) With respect to tax rate areas within the boundaries of a qualifying city, there shall be excluded from the aggregate amount of “property tax revenue allocated pursuant to this chapter to local agencies, other than for a qualifying city, in the prior fiscal year,” an amount equal to the sum of amounts calculated pursuant to the TEA formula, as defined in subdivision (c). (2) The amount excluded pursuant to paragraph (1) shall be subtracted from the allocations of all local agencies other than a qualifying city with tax rate areas within the boundaries of a qualifying city in proportion to each such local agency’s share of the total 1983–84 property tax revenues, as defined in subdivision (c) of Section 95, allocated to all those tax rate areas. (b) (1) Each qualifying city, as defined in subdivision (d), shall for the 1984–85 fiscal year only, be allocated by the auditor an amount determined pursuant to the TEA formula, as defined in subdivision (c). (2) For each qualifying city, the auditor shall distribute the amount determined pursuant to the TEA formula to all tax rate areas within the city in proportion to each tax rate area’s share of the total 1983–84 assessed value in the city. (3) After making the allocations, pursuant to paragraphs (1) and (2) but before making the calculations pursuant to Section 96.5, the auditor shall, for all tax rate areas in the qualifying city, calculate the proportionate share of property tax revenue allocated pursuant to this section and Section 96.1 in the 1984–85 fiscal year to each jurisdiction in the tax rate area. (4) In lieu of making the allocations of annual tax increment pursuant to subdivision (e) of Section 96.5 or its predecessor section, the auditor shall for the 1984–85 fiscal year only, allocate the amount of property tax revenue determined pursuant to subdivision (d) of Section 96.5 or its predecessor section to jurisdictions in the tax rate area using the proportionate shares derived pursuant to paragraph (3). (5) For purposes of the calculations made pursuant to Section 96.1 or its predecessor section, in the 1985–86 fiscal year and fiscal years thereafter, the amounts allocated to qualifying cities pursuant to this subdivision (notwithstanding any deduction made pursuant to subdivision (e)) shall be deemed to be the “amount of property tax revenue allocated pursuant to this chapter in the prior fiscal year.” (c) “TEA formula” shall mean Tax Equity Allocation formula, and shall be calculated by the auditor by applying a tax rate of ten cents ($.10) per $100 assessed value to the 1983–84 assessed value of the qualifying city. (d) “Qualifying city” shall mean any city in the County of Orange that existed but did not levy a property tax in the 1977–78 fiscal year. (e) The auditor may assess each qualifying city its proportional share of the actual costs of making the calculations required by this section, and may deduct that assessment from the amount allocated pursuant to subdivision (b). For purposes of this subdivision, a qualifying city’s proportional share of the auditor’s actual costs shall not exceed the proportion it receives of the total amounts excluded in the county pursuant to paragraph (1) of subdivision (a). (Added by Stats. 1994, Ch. 1167, Sec. 3. Effective January 1, 1995.) - 98.2. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 6. Allocation of Property Tax Revenue [95 - 100.96] ( Chapter 6 repealed and added by Stats. 1994, Ch. 1167, Sec. 3. ) ## ARTICLE 4. Tax Equity Allocations for Certain Cities [98 - 98.2] ( Article 4 added by Stats. 1994, Ch. 1167, Sec. 3. )
For fiscal year 2011–12 and later, the Section 98 and 98.1 computations must treat certain passthrough payments and Redevelopment Property Tax Trust Fund payments as if they were made under the former redevelopment framework.
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 6. Allocation of Property Tax Revenue [95 - 100.96] ( Chapter 6 repealed and added by Stats. 1994, Ch. 1167, Sec. 3. ) ## ARTICLE 4. Tax Equity Allocations for Certain Cities [98 - 98.2] ( Article 4 added by Stats. 1994, Ch. 1167, Sec. 3. ) ## 98.2. For the 2011–12 fiscal year, and each fiscal year thereafter, the computations provided for in Sections 98 and 98.1 shall be performed in a manner which recognizes that passthrough payments formerly required under the Community Redevelopment Law (Part 1 (commencing with Section 33000) of Division 24 of the Health and Safety Code) are continuing to be made under the authority of Part 1.85 (commencing with Section 34170) of Division 24 of the Health and Safety Code and those payments shall be recognized in the TEA calculations as though they were made under the Community Redevelopment Law. Additionally, the computations provided for in Sections 98 and 98.1 shall be performed in a manner that recognizes payments to a Redevelopment Property Tax Trust Fund, established pursuant to Section 34170.5 of the Health and Safety Code as if they were payments to a redevelopment agency as provided in subdivision (b) of Section 33670 of the Health and Safety Code. (Added by Stats. 2011, 1st Ex. Sess., Ch. 5, Sec. 9. (AB 26 1x) Effective June 29, 2011.) - 982. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Special Types of Property [982 - 1162] ( Chapter 5 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Generally [982 - 998] ( Article 1 enacted by Stats. 1939, Ch. 154. )
Property of deceased persons that is undistributed or unpartitioned may be assessed to specified representatives, and a tax payment by one of them binds the others for their proportional share.
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Special Types of Property [982 - 1162] ( Chapter 5 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Generally [982 - 998] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 982. The undistributed or unpartitioned property of deceased persons may be assessed to the heirs, guardians, conservators, executors, or administrators. A payment of taxes by any one of them binds each of the other parties in interest for his proportionate share. (Amended by Stats. 1979, Ch. 730.) - 982.1. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Special Types of Property [982 - 1162] ( Chapter 5 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Generally [982 - 998] ( Article 1 enacted by Stats. 1939, Ch. 154. )
If a deceased person’s real property is distributed to the State because there are no known heirs, or because heirs/devisees/legatees cannot be found, the property is assessed to the decedent’s estate and the State of California.
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Special Types of Property [982 - 1162] ( Chapter 5 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Generally [982 - 998] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 982.1. If real property of a deceased person is distributed to the State because there are no known heirs or because the estate or any portion thereof is to be distributed to heirs, devisees, or legatees whose whereabouts are unknown, such real property shall be assessed to the estate of the decedent and to the State of California. Such assessment shall involve no liability on the part of the State to pay taxes except as provided by Sections 4986.5 and 4986.6. (Added by Stats. 1951, Ch. 122.) - 983. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Special Types of Property [982 - 1162] ( Chapter 5 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Generally [982 - 998] ( Article 1 enacted by Stats. 1939, Ch. 154. )
Property in litigation is assessed to the officer who has possession of it, and the taxes are paid under the court’s direction.
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Special Types of Property [982 - 1162] ( Chapter 5 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Generally [982 - 998] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 983. Property in litigation in possession of a county treasurer, court, county clerk, or receiver shall be assessed to the officer in possession, and the taxes shall be paid under the direction of the court. (Enacted by Stats. 1939, Ch. 154.) - 984. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Special Types of Property [982 - 1162] ( Chapter 5 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Generally [982 - 998] ( Article 1 enacted by Stats. 1939, Ch. 154. )
Water ditches used for mining, manufacturing, or irrigation, and toll roads, must be assessed like real estate at a rate per mile for the part of the property within the county.
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Special Types of Property [982 - 1162] ( Chapter 5 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Generally [982 - 998] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 984. Water ditches constructed for mining, manufacturing, or irrigation purposes and toll roads shall be assessed like real estate, at a rate per mile for that portion of the property lying within the county. (Enacted by Stats. 1939, Ch. 154.) - 985. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Special Types of Property [982 - 1162] ( Chapter 5 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Generally [982 - 998] ( Article 1 enacted by Stats. 1939, Ch. 154. )
A toll bridge that connects two or more counties must be assessed in equal proportions across those counties.
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Special Types of Property [982 - 1162] ( Chapter 5 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Generally [982 - 998] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 985. Every toll bridge connecting two or more counties shall be assessed in equal proportions in the counties it connects. (Enacted by Stats. 1939, Ch. 154.) - 986. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Special Types of Property [982 - 1162] ( Chapter 5 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Generally [982 - 998] ( Article 1 enacted by Stats. 1939, Ch. 154. )
For a qualifying work of art, its full value is treated as the value of the materials that make it up.
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Special Types of Property [982 - 1162] ( Chapter 5 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Generally [982 - 998] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 986. The full value of a work of art, still owned by the artist who created it and which has never been sold nor exhibited for profit, is the full value of the materials which constitute the work of art. (Amended by Stats. 1974, Ch. 311.) - 987. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Special Types of Property [982 - 1162] ( Chapter 5 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Generally [982 - 998] ( Article 1 enacted by Stats. 1939, Ch. 154. )
Land owned by a local government and located outside its boundaries must be assessed as specified in the Constitution. The State Board of Equalization must compute certain land-assessment ratios each year by the lien-date deadline.
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Special Types of Property [982 - 1162] ( Chapter 5 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Generally [982 - 998] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 987. The assessment of lands owned by a local government that are located outside its boundaries shall be as specified in Section ll of Article XIII of the Constitution. The State Board of Equalization shall compute for each assessment year, on or before the lien date of that assessment year, the ratio to be applied to land assessed as of the 1966 lien date and the ratio to be applied to land assessed as of the 1967 lien date in the manner specified in subdivision (b) of Section 11 of Article XIII of the Constitution. (Added by Stats. 1977, Ch. 246.) - 988. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Special Types of Property [982 - 1162] ( Chapter 5 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Generally [982 - 998] ( Article 1 enacted by Stats. 1939, Ch. 154. )
Motion pictures are valued only for the tangible materials they are recorded on; intangible rights are not included.
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Special Types of Property [982 - 1162] ( Chapter 5 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Generally [982 - 998] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 988. (a) The full value of motion pictures, including the negatives and prints thereof, is the full value of only the tangible materials upon which such motion pictures are recorded. Such full value does not include the value of, or any value based upon, any intangible rights, such as the copyright or the right to reproduce, copy, exhibit or otherwise exploit motion pictures or the negatives or prints thereof. (b) As used in this section, “motion pictures” includes those intended for transmission, exhibition, or exploitation, by any means or method and whether or not production thereof has been completed. (c) As used in this section, “negatives and prints” includes any film or other tangible property, and reproductions thereof, upon which is recorded by any means or method the sound or action of motion pictures, in positive, negative, or any other form. (Amended by Stats. 1974, Ch. 311.) - 989. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Special Types of Property [982 - 1162] ( Chapter 5 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Generally [982 - 998] ( Article 1 enacted by Stats. 1939, Ch. 154. )
Unredeemed pledged goods held by a pawnbroker, if not owned by the pawnbroker as his property, are not assessed to him.
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Special Types of Property [982 - 1162] ( Chapter 5 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Generally [982 - 998] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 989. Unredeemed pledged goods in the possession of a pawnbroker, but not owned by him to hold and dispose of as his property, shall not be assessed to him. (Added by Stats. 1968, Ch. 420.) - 99. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 6. Allocation of Property Tax Revenue [95 - 100.96] ( Chapter 6 repealed and added by Stats. 1994, Ch. 1167, Sec. 3. ) ## ARTICLE 5. Jurisdictional Changes and Negotiated Transfers [99 - 99.3] ( Article 5 added by Stats. 1994, Ch. 1167, Sec. 3. )
This section sets the process for reallocating property tax revenue when a jurisdiction changes, including notices, estimates, negotiations, and required approvals.
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 6. Allocation of Property Tax Revenue [95 - 100.96] ( Chapter 6 repealed and added by Stats. 1994, Ch. 1167, Sec. 3. ) ## ARTICLE 5. Jurisdictional Changes and Negotiated Transfers [99 - 99.3] ( Article 5 added by Stats. 1994, Ch. 1167, Sec. 3. ) ## 99. (a) For the purposes of the computations required by this chapter: (1) In the case of a jurisdictional change, other than a city incorporation, city disincorporation, or a formation of a district as defined in Section 2215, the auditor shall adjust the allocation of property tax revenue determined pursuant to Section 96 or 96.1, or the annual tax increment determined pursuant to Section 96.5, for local agencies whose service area or service responsibility would be altered by the jurisdictional change, as determined pursuant to subdivision (b) or (c). (2) In the case of a city incorporation or disincorporation, the auditor shall assign the allocation of property tax revenues determined pursuant to Section 56810 of the Government Code and the adjustments in tax revenues that may occur pursuant to Section 56815 of the Government Code to the newly formed city or district and shall make the adjustment as determined by Section 56810 or 56813 in the allocation of property tax revenue determined pursuant to Section 96 or 96.1 for each local agency whose service area or service responsibilities would be altered by the incorporation. (3) In the case of a formation of a district as defined in Section 2215, the auditor shall assign the allocation of property tax revenues determined pursuant to Section 56810 of the Government Code to the district and shall make the adjustment as determined by Section 56810, or for the disincorporated city or dissolved district as determined by Section 56813, in the allocation of property tax revenue determined pursuant to Section 96 or 96.1 for each local agency whose service area or service responsibilities would be altered by the change of organization. (b) Upon the filing of an application or a resolution pursuant to the Cortese-Knox-Hertzberg Local Government Reorganization Act of 2000 (Division 3 (commencing with Section 56000) of Title 5 of the Government Code), but prior to the issuance of a certificate of filing, the executive officer shall give notice of the filing to the assessor and auditor of each county within which the territory subject to the jurisdictional change is located. This notice shall specify each local agency whose service area or responsibility will be altered by the jurisdictional change. (1) (A) The county assessor shall provide to the county auditor, within 30 days of the notice of filing, a report which identifies the assessed valuations for the territory subject to the jurisdictional change and the tax rate area or areas in which the territory exists. (B) The auditor shall estimate the amount of property tax revenue generated within the territory that is the subject of the jurisdictional change during the current fiscal year. (2) The auditor shall estimate what proportion of the property tax revenue determined pursuant to paragraph (1) is attributable to each local agency pursuant to Sections 96.1 and 96.5. (3) Within 45 days of notice of the filing of an application or resolution, the auditor shall notify the governing body of each local agency whose service area or service responsibility will be altered by the jurisdictional change of the amount of, and allocation factors with respect to, property tax revenue estimated pursuant to paragraph (2) that is subject to a negotiated exchange. (4) Upon receipt of the estimates pursuant to paragraph (3), the local agencies shall commence negotiations to determine the amount of property tax revenues to be exchanged between and among the local agencies. Except as otherwise provided, this negotiation period shall not exceed 60 days. If a local agency involved in these negotiations notifies the other local agencies, the county auditor, and the local agency formation commission in writing of its desire to extend the negotiating period, the negotiating period shall be 90 days. The exchange may be limited to an exchange of property tax revenues from the annual tax increment generated in the area subject to the jurisdictional change and attributable to the local agencies whose service area or service responsibilities will be altered by the proposed jurisdictional change. The final exchange resolution shall specify how the annual tax increment shall be allocated in future years. (5) In the event that a jurisdictional change would affect the service area or service responsibility of one or more special districts, the board of supervisors of the county or counties in which the districts are located shall, on behalf of the district or districts, negotiate any exchange of property tax revenues. Prior to entering into negotiation on behalf of a district for the exchange of property tax revenue, the board shall consult with the affected district. The consultation shall include, at a minimum, notification to each member and executive officer of the district board of the pending consultation and provision of adequate opportunity to comment on the negotiation. (6) Notwithstanding any other provision of law, the executive officer shall not issue a certificate of filing pursuant to Section 56658 of the Government Code until the local agencies included in the property tax revenue exchange negotiation, within the negotiation period, present resolutions adopted by each such county and city whereby each county and city agrees to accept the exchange of property tax revenues. (7) In the event that the commission modifies the proposal or its resolution of determination, any local agency whose service area or service responsibility would be altered by the proposed jurisdictional change may request, and the executive officer shall grant, 30 days for the affected agencies, pursuant to paragraph (4), to renegotiate an exchange of property tax revenues. Notwithstanding the time period specified in paragraph (4), if the resolutions required pursuant to paragraph (6) are not presented to the executive officer within the 30-day period, all proceedings of the jurisdictional change shall automatically be terminated. (8) In the case of a jurisdictional change that consists of a city’s qualified annexation of unincorporated territory, an exchange of property tax revenues between the city and the county shall be determined in accordance with subdivision (e) if that exchange of revenues is not otherwise determined pursuant to either of the following: (A) Negotiations completed within the applicable period or periods as prescribed by this subdivision. (B) A master property tax exchange agreement among those local agencies, as described in subdivision (d). For purposes of this paragraph, a qualified annexation of unincorporated territory means an annexation, as so described, for which an application or a resolution was filed on or after January 1, 1998, and on or before January 1, 2028. (9) No later than the date on which the certificate of completion of the jurisdictional change is recorded with the county recorder, the executive officer shall notify the auditor or auditors of the exchange of property tax revenues and the auditor or auditors shall make the appropriate adjustments as provided in subdivision (a). (c) Whenever a jurisdictional change is not required to be reviewed and approved by a local agency formation commission, the local agencies whose service area or service responsibilities would be altered by the proposed change, shall give notice to the State Board of Equalization and the assessor and auditor of each county within which the territory subject to the jurisdictional change is located. This notice shall specify each local agency whose service area or responsibility will be altered by the jurisdictional change and request the auditor and assessor to make the determinations required pursuant to paragraphs (1) and (2) of subdivision (b). Upon notification by the auditor of the amount of, and allocation factors with respect to, property tax subject to exchange, the local agencies, pursuant to the provisions of paragraphs (4) and (6) of subdivision (b), shall determine the amount of property tax revenues to be exchanged between and among the local agencies. Notwithstanding any other provision of law, no such jurisdictional change shall become effective until each county and city included in these negotiations agrees, by resolution, to accept the negotiated exchange of property tax revenues. The exchange may be limited to an exchange of property tax revenue from the annual tax increment generated in the area subject to the jurisdictional change and attributable to the local agencies whose service area or service responsibilities will be altered by the proposed jurisdictional change. The final exchange resolution shall specify how the annual tax increment shall be allocated in future years. Upon the adoption of the resolutions required pursuant to this section, the adopting agencies shall notify the auditor who shall make the appropriate adjustments as provided in subdivision (a). Adjustments in property tax allocations made as the result of a city or library district withdrawing from a county free library system pursuant to Section 19116 of the Education Code shall be made pursuant to Section 19116 of the Education Code, and this subdivision shall not apply. (d) With respect to adjustments in the allocation of property taxes pursuant to this section, a county and any local agency or agencies within the county may develop and adopt a master property tax transfer agreement. The agreement may be revised from time to time by the parties subject to the agreement. (e) (1) An exchange of property tax revenues that is required by paragraph (8) of subdivision (b) to be determined pursuant to this subdivision shall be determined in accordance with all of the following: (A) The city and the county shall mutually select a third-party consultant to perform a comprehensive, independent fiscal analysis, funded in equal portions by the city and the county, that specifies estimates of all tax revenues that will be derived from the annexed territory and the costs of city and county services with respect to the annexed territory. The analysis shall be completed within a period not to exceed 30 days, and shall be based upon the general plan or adopted plans and policies of the annexing city and the intended uses for the annexed territory. If, upon the completion of the analysis period, no exchange of property tax revenues is agreed upon by the city and the county, subparagraph (B) shall apply. (B) The city and the county shall mutually select a mediator, funded in equal portions by those agencies, to perform mediation for a period not to exceed 30 days. If, upon the completion of the mediation period, no exchange of property tax revenues is agreed upon by the city and the county, subparagraph (C) shall apply. (C) The city and the county shall mutually select an arbitrator, funded in equal portions by those agencies, to conduct an advisory arbitration with the city and the county for a period not to exceed 30 days. At the conclusion of this arbitration period, the city and the county shall each present to the arbitrator its last and best offer with respect to the exchange of property tax revenues. The arbitrator shall select one of the offers and recommend that offer to the governing bodies of the city and the county. If the governing body of the city or the county rejects the recommended offer, it shall do so during a public hearing, and shall, at the conclusion of that hearing, make written findings of fact as to why the recommended offer was not accepted. (2) Proceedings under this subdivision shall be concluded no more than 150 days after the auditor provides the notification pursuant to paragraph (3) of subdivision (b), unless one of the periods specified in this subdivision is extended by the mutual agreement of the city and the county. Notwithstanding any other provision of law, except for those conditions that are necessary to implement an exchange of property tax revenues determined pursuant to this subdivision, the local agency formation commission shall not impose any fiscal conditions upon a city’s qualified annexation of unincorporated territory that is subject to this subdivision. (f) Except as otherwise provided in subdivision (g), for the purpose of determining the amount of property tax to be allocated in the 1979–80 fiscal year and each fiscal year thereafter for those local agencies that were affected by a jurisdictional change which was filed with the State Board of Equalization after January 1, 1978, but on or before January 1, 1979. The local agencies shall determine by resolution the amount of property tax revenues to be exchanged between and among the affected agencies and notify the auditor of the determination. (g) For the purpose of determining the amount of property tax to be allocated in the 1979–80 fiscal year and each fiscal year thereafter, for a city incorporation that was filed pursuant to Sections 54900 to 54904, inclusive, of the Government Code after January 1, 1978, but on or before January 1, 1979, the amount of property tax revenue considered to have been received by the jurisdiction for the 1978–79 fiscal year shall be equal to two-thirds of the amount of property tax revenue projected in the final local agency formation commission staff report pertaining to the incorporation multiplied by the proportion that the total amount of property tax revenue received by all jurisdictions within the county for the 1978–79 fiscal year bears to the total amount of property tax revenue received by all jurisdictions within the county for the 1977–78 fiscal year. Except, however, in the event that the final commission report did not specify the amount of property tax revenue projected for that incorporation, the commission shall by October 10 determine pursuant to Section 54790.3 of the Government Code the amount of property tax to be transferred to the city. The provisions of this subdivision shall also apply to the allocation of property taxes for the 1980–81 fiscal year and each fiscal year thereafter for incorporations approved by the voters in June 1979. (h) For the purpose of the computations made pursuant to this section, in the case of a district formation that was filed pursuant to Sections 54900 to 54904, inclusive, of the Government Code after January 1, 1978, but before January 1, 1979, the amount of property tax to be allocated to the district for the 1979–80 fiscal year and each fiscal year thereafter shall be determined pursuant to Section 54790.3 of the Government Code. (i) For the purposes of the computations required by this chapter, in the case of a jurisdictional change, other than a change requiring an adjustment by the auditor pursuant to subdivision (a), the auditor shall adjust the allocation of property tax revenue determined pursuant to Section 96 or 96.1 or its predecessor section, or the annual tax increment determined pursuant to Section 96.5 or its predecessor section, for each local school district, community college district, or county superintendent of schools whose service area or service responsibility would be altered by the jurisdictional change, as determined as follows: (1) The governing body of each district, county superintendent of schools, or county whose service areas or service responsibilities would be altered by the change shall determine the amount of property tax revenues to be exchanged between and among the affected jurisdictions. This determination shall be adopted by each affected jurisdiction by resolution. For the purpose of negotiation, the county auditor shall furnish the parties and the county board of education with an estimate of the property tax revenue subject to negotiation. (2) In the event that the affected jurisdictions are unable to agree, within 60 days after the effective date of the jurisdictional change, and if all the jurisdictions are wholly within one county, the county board of education shall, by resolution, determine the amount of property tax revenue to be exchanged. If the jurisdictions are in more than one county, the State Board of Education shall, by resolution, within 60 days after the effective date of the jurisdictional change, determine the amount of property tax to be exchanged. (3) Upon adoption of any resolution pursuant to this subdivision, the adopting jurisdictions or State Board of Education shall notify the county auditor who shall make the appropriate adjustments as provided in subdivision (a). (j) For purposes of subdivision (i), the annexation by a community college district of territory within a county not previously served by a community college district is an alteration of service area. The community college district and the county shall negotiate the amount, if any, of property tax revenues to be exchanged. In these negotiations, there shall be taken into consideration the amount of revenue received from the timber yield tax and forest reserve receipts by the community college district in the area not previously served. In no event shall the property tax revenue to be exchanged exceed the amount of property tax revenue collected prior to the annexation for the purposes of paying tuition expenses of residents enrolled in the community college district, adjusted each year by the percentage change in population and the percentage change in the cost of living, or per capita personal income, whichever is lower, less the amount of revenue received by the community college district in the annexed area from the timber yield tax and forest reserve receipts. (k) At any time after a jurisdictional change is effective, any of the local agencies party to the agreement to exchange property tax revenue may renegotiate the agreement with respect to the current fiscal year or subsequent fiscal years, subject to approval by all local agencies affected by the renegotiation. (Amended by Stats. 2022, Ch. 37, Sec. 8. (AB 2957) Effective January 1, 2023.) - 99.01. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 6. Allocation of Property Tax Revenue [95 - 100.96] ( Chapter 6 repealed and added by Stats. 1994, Ch. 1167, Sec. 3. ) ## ARTICLE 5. Jurisdictional Changes and Negotiated Transfers [99 - 99.3] ( Article 5 added by Stats. 1994, Ch. 1167, Sec. 3. )
In certain jurisdictional changes involving a special district, the district may negotiate for itself, and if a district in the negotiation does not adopt the required resolution, the county board of supervisors must determine the property tax revenue exchange.
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 6. Allocation of Property Tax Revenue [95 - 100.96] ( Chapter 6 repealed and added by Stats. 1994, Ch. 1167, Sec. 3. ) ## ARTICLE 5. Jurisdictional Changes and Negotiated Transfers [99 - 99.3] ( Article 5 added by Stats. 1994, Ch. 1167, Sec. 3. ) ## 99.01. (a) For the purposes of Section 99, in the case of a jurisdictional change that will result in a special district providing one or more services to an area where those services have not been previously provided by any local agency, the following shall apply: (1) The special district referred to in this subdivision and each local agency that receives an apportionment of property tax revenue from the area shall be considered local agencies whose service area or service responsibility will be altered by the jurisdictional change. (2) The exchange of property tax among those local agencies shall be limited to property tax revenue from the annual tax increment generated in the area subject to the jurisdictional change and attributable to those local agencies. (3) Notwithstanding the provisions of paragraph (5) of subdivision (b) of Section 99, any special district affected by the jurisdictional change may negotiate on its own behalf, if it so chooses. (4) If a special district involved in the negotiation (other than the district which will provide one or more services to the area where those services have not been previously provided) fails to adopt a resolution providing for the exchange of property tax revenue, the board of supervisors of the county in the area subject to the jurisdictional change is located shall determine the exchange of property tax revenue for that special district. (b) The provisions of subdivisions (a), (b), (c), (d), and (j) of Section 99 not in conflict with this section shall apply. The jurisdictional changes described in subdivisions (e), (f), (g), (h), and (i) of Section 99 shall not be affected by the provisions of this section. (Added by Stats. 1994, Ch. 1167, Sec. 3. Effective January 1, 1995.) - 99.02. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 6. Allocation of Property Tax Revenue [95 - 100.96] ( Chapter 6 repealed and added by Stats. 1994, Ch. 1167, Sec. 3. ) ## ARTICLE 5. Jurisdictional Changes and Negotiated Transfers [99 - 99.3] ( Article 5 added by Stats. 1994, Ch. 1167, Sec. 3. )
Local agencies may transfer property tax revenue only under the section’s procedures and conditions, and auditors must make the related allocation adjustments.
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 6. Allocation of Property Tax Revenue [95 - 100.96] ( Chapter 6 repealed and added by Stats. 1994, Ch. 1167, Sec. 3. ) ## ARTICLE 5. Jurisdictional Changes and Negotiated Transfers [99 - 99.3] ( Article 5 added by Stats. 1994, Ch. 1167, Sec. 3. ) ## 99.02. (a) For the purposes of the computations required by this chapter for the 1985–86 fiscal year and fiscal years thereafter, in the case of any transfer of property tax revenues between local agencies that is adopted and approved in conformity with subdivisions (b) and (c), the auditor shall adjust the allocation of property tax revenue determined pursuant to Section 96.1 or its predecessor section, or the annual tax increment determined pursuant to Section 96.5 or its predecessor section, for those local agencies whose allocation would be altered by the transfer. (b) Commencing with the 1985–86 fiscal year, any local agency may, by the adoption of a resolution of its governing body or governing board, determine to transfer any portion of its property tax revenues that is allocable to one or more tax rate areas within the local agency to one or more other local agencies having the same tax rate area or tax rate areas. Upon the local agency’s adoption of the resolution, the local agency shall notify the board of supervisors of the county or the city council of the city within which the transfer of property tax revenues is proposed. (c) If the board of supervisors or the city council concurs with the proposed transfer of property tax revenue, the board or council shall, by resolution, notify the county auditor of the approved transfer. (d) Upon receipt of notification from the board of supervisors or the city council, the county auditor shall make the necessary adjustments specified in subdivision (a). (e) Prior to the adoption or approval by any local agency of a transfer of property tax revenues pursuant to this section, each local agency that will be affected by the proposed transfer shall hold a public hearing to consider the effect of the proposed transfer on fees, charges, assessments, taxes, or other revenues. Notice of the hearing shall be published pursuant to Section 6061 of the Government Code in one or more newspapers of general circulation within each affected local agency. (f) No local agency shall transfer property tax revenue pursuant to this section unless each of the following conditions exists: (1) The transferring agency determines that revenues are available for this purpose. (2) The transfer will not result in any increase in the ratio between the amount of revenues of the transferring agency that are generated by regulatory licenses, use charges, user fees, or assessments and the amount of revenues of the transferring agency used to finance services provided by the transferring agency. (3) The transfer will not impair the ability of the transferring agency to provide existing services. (4) The transfer will not result in a reduction of property tax revenues to school entities. (5) In the case of structural fire fund property tax revenues subject to Section 6503.1 of the Government Code, where the transfer would not violate Section 6503.1 of the Government Code, the transfer is approved by the board of supervisors of the county, the city councils of a majority of member cities, and the agency currently receiving those funds for fire protection services. (Amended by Stats. 2017, Ch. 807, Sec. 1. (SB 302) Effective January 1, 2018.) - 99.03. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 6. Allocation of Property Tax Revenue [95 - 100.96] ( Chapter 6 repealed and added by Stats. 1994, Ch. 1167, Sec. 3. ) ## ARTICLE 5. Jurisdictional Changes and Negotiated Transfers [99 - 99.3] ( Article 5 added by Stats. 1994, Ch. 1167, Sec. 3. )
For certain Riverside County jurisdictional changes, the county and qualifying city may negotiate an adjustment to the property tax revenue distributed to the city.
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 6. Allocation of Property Tax Revenue [95 - 100.96] ( Chapter 6 repealed and added by Stats. 1994, Ch. 1167, Sec. 3. ) ## ARTICLE 5. Jurisdictional Changes and Negotiated Transfers [99 - 99.3] ( Article 5 added by Stats. 1994, Ch. 1167, Sec. 3. ) ## 99.03. (a) For the purposes of Section 99, in the case of a jurisdictional change that results in a qualifying city, as defined in Section 98, providing its own fire protection services in accordance with Section 25643 of the Government Code in lieu of the county providing those services, the negotiated exchange of property tax revenues between the county and the qualifying city pursuant to subdivision (c) of Section 99 as a result of that jurisdictional change may also provide for a negotiated adjustment in the amount of property tax revenue distributed by the auditor to the qualifying city in accordance with Section 98. The negotiated adjustment may be made in any amount that does not exceed the amount of property tax revenue exchanged between the county and the qualifying city. (b) This section applies only to exchanges of property tax revenue affecting the County of Riverside and qualifying cities within that county. (Added by Stats. 1994, Ch. 1167, Sec. 3. Effective January 1, 1995.) - 99.1. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 6. Allocation of Property Tax Revenue [95 - 100.96] ( Chapter 6 repealed and added by Stats. 1994, Ch. 1167, Sec. 3. ) ## ARTICLE 5. Jurisdictional Changes and Negotiated Transfers [99 - 99.3] ( Article 5 added by Stats. 1994, Ch. 1167, Sec. 3. )
This section lets local agencies exchange property tax revenues, but only through the required resolutions, notices, hearing, and county/city approvals.
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 6. Allocation of Property Tax Revenue [95 - 100.96] ( Chapter 6 repealed and added by Stats. 1994, Ch. 1167, Sec. 3. ) ## ARTICLE 5. Jurisdictional Changes and Negotiated Transfers [99 - 99.3] ( Article 5 added by Stats. 1994, Ch. 1167, Sec. 3. ) ## 99.1. (a) For the purposes of the computations required by this chapter for the 1986–87 fiscal year and fiscal years thereafter, in the case of any transfer of property tax revenues between local agencies that is adopted and approved in conformity with subdivisions (b) and (c), the county auditor shall adjust the allocation of property tax revenue determined pursuant to Section 96.1 or its predecessor section, or the annual tax increment determined pursuant to Section 96.5 or its predecessor section, for those local agencies whose allocation would be altered by the transfer. (b) Commencing with the 1986–87 fiscal year or any fiscal year thereafter, a local agency may, by the adoption of a resolution of its governing board, determine to exchange any portion of its property tax revenues that is allocable to one or more tax rate areas, with one or more other local agencies having the same tax rate area or tax rate areas. Upon the adoption of the resolution, the governing board of the local agency shall notify the board of supervisors of the affected county. If the transfer of property tax revenues will alter the property tax revenue allocation of a city, the governing board of the local agency shall, upon adoption of the resolution, also notify the affected city. (c) If the board of supervisors of the affected county concurs with the proposed exchange of property tax revenues, it shall, by resolution, approve the exchange and notify the county auditor. If the property tax allocation of a city would be affected by the exchange, the board shall not notify the county auditor pursuant to this subdivision until the city council of the affected city has, by resolution, approved the proposed exchange of property tax revenues. (d) Upon receipt of notification from the board of supervisors pursuant to subdivision (c), the county auditor shall make the necessary adjustments specified in subdivision (a). (e) Prior to the adoption by the governing board of a local agency of a resolution pursuant to subdivision (b), the local agency shall hold a public hearing to consider the effect of the proposed transfer. Notice of the hearing shall be published pursuant to Section 6061 of the Government Code in one or more newspapers of general circulation within the local agency. (f) No local agency shall reallocate property tax revenue pursuant to this section unless the transfer will not result in any increase in the ratio between the amount of revenues of the transferring agency that are generated by regulatory licenses, use charges, user fees, or assessments and the amount of revenues of the transferring agency used to finance services provided by it. (g) This section applies only to exchanges affecting the Ventura Regional Sanitation District located within the County of Ventura. (Repealed and added by Stats. 1994, Ch. 1167, Sec. 3. Effective January 1, 1995.) - 99.2. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 6. Allocation of Property Tax Revenue [95 - 100.96] ( Chapter 6 repealed and added by Stats. 1994, Ch. 1167, Sec. 3. ) ## ARTICLE 5. Jurisdictional Changes and Negotiated Transfers [99 - 99.3] ( Article 5 added by Stats. 1994, Ch. 1167, Sec. 3. )
Section 99.2 says later amendments to Section 99 do not apply to a jurisdictional change that started before the amendment’s effective date, unless the amendment expressly says otherwise.
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 6. Allocation of Property Tax Revenue [95 - 100.96] ( Chapter 6 repealed and added by Stats. 1994, Ch. 1167, Sec. 3. ) ## ARTICLE 5. Jurisdictional Changes and Negotiated Transfers [99 - 99.3] ( Article 5 added by Stats. 1994, Ch. 1167, Sec. 3. ) ## 99.2. No amendment made by any chapter of the Statutes of 1980, or any year thereafter, to Section 99 of the Revenue and Taxation Code shall be construed, except as expressly provided therein, to apply to a jurisdictional change initiated, pursuant to the applicable provisions of law governing those jurisdictional changes, prior to the effective date of the amendment. The provisions of Section 99 of the Revenue and Taxation Code in effect at the time the jurisdictional change is initiated shall govern the procedures for, and exchange of, property tax revenues between local agencies whose service area or service responsibility would be altered by that jurisdictional change, provided that there shall be no duty to impound any property tax revenues. (Repealed and added by Stats. 1994, Ch. 1167, Sec. 3. Effective January 1, 1995.) - 99.3. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 6. Allocation of Property Tax Revenue [95 - 100.96] ( Chapter 6 repealed and added by Stats. 1994, Ch. 1167, Sec. 3. ) ## ARTICLE 5. Jurisdictional Changes and Negotiated Transfers [99 - 99.3] ( Article 5 added by Stats. 1994, Ch. 1167, Sec. 3. )
This section lets a local agency and consenting local agencies create an annexation development plan for financing services and infrastructure, but the plan must set a termination date and cannot reduce school entity property tax revenues or include certain redevelopment project areas.
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION [50 - 100.96] ( Part 0.5 added by Stats. 1979, Ch. 242. ) ## CHAPTER 6. Allocation of Property Tax Revenue [95 - 100.96] ( Chapter 6 repealed and added by Stats. 1994, Ch. 1167, Sec. 3. ) ## ARTICLE 5. Jurisdictional Changes and Negotiated Transfers [99 - 99.3] ( Article 5 added by Stats. 1994, Ch. 1167, Sec. 3. ) ## 99.3. (a) The plan for financing services that is included with a resolution of application for change of organization or reorganization filed by a local agency pursuant to Section 56653 of the Government Code for a disadvantaged, unincorporated community may include an annexation development plan that has been adopted pursuant to subdivision (c). (b) For purposes of this section, the following definitions apply: (1) “Local agency” means a local agency as defined by subdivision (a) of Section 95, and does not include any school entity as defined in subdivision (f) of Section 95. (2) “Consenting local agency” means a local agency that has adopted a resolution of its governing body consenting to the annexation development plan. (3) “Territory” means all or part of the land that is included in the resolution of application for change of organization or reorganization filed by the local agency. (4) “Certificate of completion” is defined as provided in Section 56020.5 of the Government Code. (5) “Disadvantaged, unincorporated community” is defined as provided in Section 56033.5 of the Government Code. (c) A local agency that files a resolution of application for a change of organization or reorganization, and one or more other consenting local agencies that will improve or upgrade structures to serve a disadvantaged, unincorporated community subject to that resolution of application, may agree on an annexation development plan for financing services and structures pursuant to this section. (d) The annexation development plan agreed upon pursuant to subdivision (c) may contain a provision that taxes levied upon taxable property in the area included within the territory each year by or for the benefit of the local agency and one or more other consenting local agencies that consent to the annexation development plan, be divided as follows: (1) That portion of the taxes that would have been produced by the rate upon which the tax is levied each year by or for each of the consenting local agencies upon the total sum of the assessed value of the taxable property in the territory as shown upon the assessment roll used in connection with the taxation of the property by the consenting local agency, last equalized prior to the effective date of the certification of completion, and that portion of taxes by or for each school entity, shall be allocated to, and when collected shall be paid to, the respective consenting local agencies and school entities as taxes by or for the consenting local agencies and school entities on all property are paid. (2) That portion of the levied taxes each year specified in the annexation development plan adopted pursuant to subdivision (c) for the city and each consenting local agency that has agreed to participate pursuant to this section, in excess of the amount specified in paragraph (1), shall be allocated to, and when collected shall be paid into a special fund of a special district formed or reorganized with the special district’s consent pursuant to subdivision (c) of Section 56653 of the Government Code that will finance the infrastructure improvements, including, but not limited to, water, wastewater, and stormwater systems and local streets, roads, and sidewalks, to serve the disadvantaged, unincorporated community. A consenting local agency may advance funds to the special district that is formed or reorganized pursuant to paragraph (2) of subdivision (c) of Section 56653 of the Government Code. The special district shall use those advanced funds solely for the purposes specified in the annexation development plan adopted pursuant to subdivision (c) and shall repay the consenting local agency with revenue from the taxes received pursuant to this subdivision. (e) An annexation development plan adopted pursuant to subdivision (c) shall specify a date upon which the division of taxes described in subdivision (d) shall terminate. (f) An annexation development plan adopted pursuant to subdivision (c) may include a provision for the issuance of indebtedness. Any indebtedness shall be issued in conformity with Articles 4.5 (commencing with Section 53506) and 5 (commencing with Section 53510) of Chapter 3 of Part 1 of Division 2 of Title 5 of the Government Code or the principal act of the special district. (g) An annexation development plan adopted pursuant to subdivision (c) shall not result in a reduction of property tax revenues allocated to any school entity as defined in subdivision (f) of Section 95. (h) Any plan adopted pursuant to this section shall not include any portion of a redevelopment project area which is or has been previously created pursuant to Part 1 (commencing with Section 33000) of Division 24 of the Health and Safety Code. (i) This section shall remain in effect only until January 1, 2025, and as of that date is repealed. (Added by Stats. 2014, Ch. 784, Sec. 4. (SB 614) Effective January 1, 2015.) - 990. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Special Types of Property [982 - 1162] ( Chapter 5 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Generally [982 - 998] ( Article 1 enacted by Stats. 1939, Ch. 154. )
If migratory livestock are ranged in two or more counties during the year, the county assessors may meet and divide the stock assessment among the counties based on how long the stock ranged in each county.
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Special Types of Property [982 - 1162] ( Chapter 5 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Generally [982 - 998] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 990. Where migratory livestock are ranged in two or more counties during the year, the assessors of the counties interested may meet and prorate the number of stock to be assessed in each county, taking into consideration the time such stock ranged in each county. (Added by Stats. 1968, Ch. 542.) - 994. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Special Types of Property [982 - 1162] ( Chapter 5 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Generally [982 - 998] ( Article 1 enacted by Stats. 1939, Ch. 154. )
This section sets special property-tax assessment rules for certain vehicles and equipment, including where they are assessed and when some license fees may be deducted from property tax.
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Special Types of Property [982 - 1162] ( Chapter 5 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Generally [982 - 998] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 994. The following vehicles and equipment, with the exception of implements of husbandry which are subject to the provisions of Sections 410 to 414, inclusive, shall be subject to the provisions of this section, notwithstanding the provisions of Section 10758: (a) Steel-wheeled and track-laying equipment shall not be subject to the license fees imposed pursuant to Part 5 (commencing with Section 10701) of Division 2 of this code, but shall be assessed in the county where it has situs on the lien date. (b) Rubber-tired equipment, except commercial vehicles and cranes registered under the Vehicle Code and which are licensed under Part 5 (commencing with Section 10701) of Division 2 of this code, which must be moved or operated under permit issued pursuant to Section 35780 of the Vehicle Code, shall be assessed in the county where it has situs on the lien date, but the assessee of such property shall be allowed to deduct from the amount of property tax the amount of any fee paid on such vehicle under Part 5 (commencing with Section 10701) of Division 2 of this code, if such fee is paid prior to the lien date for the calendar year in which the lien date occurs. (c) Rubber-tired cranes and commercial vehicles which must be moved or operated under permit issued pursuant to Section 35780 of the Vehicle Code, and rubber-tired equipment that does not require a permit, which cranes, vehicles, and equipment are registered under the Vehicle Code and licensed under Part 5 (commencing with Section 10701) of Division 2 of this code, shall not be otherwise assessed for purposes of property taxation. (Amended by Stats. 1977, Ch. 246.) - 995. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Special Types of Property [982 - 1162] ( Chapter 5 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Generally [982 - 998] ( Article 1 enacted by Stats. 1939, Ch. 154. )
Storage media for computer programs must be valued for property tax as if no computer program were on the media, except for basic operational programs.
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Special Types of Property [982 - 1162] ( Chapter 5 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Generally [982 - 998] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 995. Storage media for computer programs shall be valued on the 1972 lien date and thereafter as if there were no computer program on such media except basic operational programs. Otherwise, computer programs shall not be valued for purpose of property taxation. As used in this section, storage media for computer programs may take the form of, but are not limited to, punched cards, tapes, discs or drums on which computer programs may be embodied or stored. As used in this section, a computer program may be, but is not limited to a set of written instructions, magnetic imprints, required documentation or other process designed to enable the user to communicate with or operate a computer or other machinery. (Amended by Stats. 1973, Ch. 990.) - 995.2. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Special Types of Property [982 - 1162] ( Chapter 5 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Generally [982 - 998] ( Article 1 enacted by Stats. 1939, Ch. 154. )
This section defines “basic operational program” and says it includes control-program functions while excluding processing, service, data management, application, and certain user-developed programs.
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Special Types of Property [982 - 1162] ( Chapter 5 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Generally [982 - 998] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 995.2. The term “basic operational program,” as used in Section 995, means a computer program that is fundamental and necessary to the functioning of a computer. A basic operational program is that part of an operating system including supervisors, monitors, executives, and control or master programs that consist of the control program elements of that system. For purposes of this section, the terms “control program” and “basic operational program” are interchangeable. A control program, as opposed to a processing program, controls the operation of a computer by managing the allocation of all system resources, including the central processing unit, main storage, input/output devices and processing programs. A processing program is used to develop and implement the specific applications that the computer is to perform. Its operation is possible only through the facilities provided by the control program. It is not in itself fundamental and necessary to the functioning of a computer. Excluded from the term “basic operational program” are processing programs, which consist of language translators, including, but not limited to, assemblers and compilers; service programs, including, but not limited to, data set utilities, sort/merge utilities, and emulators; data management systems, also known as generalized file-processing software; and application programs, including, but not limited to, payroll, inventory control, and production control. Also excluded from the term “basic operational program” are programs or parts of programs developed for or by a user if they were developed solely for the solution of an individual operational problem of the user. A control program, as used in this section, includes the following functions: selection, assignment, and control of input and output devices; loading of programs, including selection of programs from a system resident library; handling the steps necessary to accomplish job-to-job transition; controlling the allocation of memory; controlling concurrent operation of multiple programs or computers; and protecting data from being inadvertently destroyed as a result of operator program error. (Amended by Stats. 1999, Ch. 83, Sec. 172. Effective January 1, 2000.) - 996. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Special Types of Property [982 - 1162] ( Chapter 5 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Generally [982 - 998] ( Article 1 enacted by Stats. 1939, Ch. 154. )
Returnable containers are assessed to the person in possession on the lien date, unless that person is legally required to return them for reuse.
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Special Types of Property [982 - 1162] ( Chapter 5 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Generally [982 - 998] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 996. (a) Returnable containers shall be assessed only to the person in possession thereof on the lien date, provided such person is not under a legally enforceable duty to return the containers for reuse. For the purpose of this section, a person is not under a legally enforceable duty to return returnable containers for reuse merely because such person has the right to return such containers at his election for a sum of money equal to the deposit or similar charge paid by him upon his acquisition of the containers. (b) If a deposit or similar charge is paid by the buyer of the contents with respect to returnable containers assessable in the manner provided by this section, the cash value of such returnable containers after initial use shall be the cost of such containers, less depreciation, but shall not be less than the deposit or similar charge. (c) As used in this section the term “returnable containers” means containers used to package soft drink beverages and of a kind customarily returned by the buyer of the contents for reuse. (Added by Stats. 1973, Ch. 1044.) - 997. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Special Types of Property [982 - 1162] ( Chapter 5 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Generally [982 - 998] ( Article 1 enacted by Stats. 1939, Ch. 154. )
Records are valued only for their tangible material; the intangible value of the information or data in them is excluded.
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Special Types of Property [982 - 1162] ( Chapter 5 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Generally [982 - 998] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 997. (a) The cash value of records of persons engaged in a business or profession for purposes of this division is the cash value only of the tangible material upon which, or in which, such records are recorded, maintained or stored. Such cash value shall be determined without inclusion of or consideration of the intangible value of the information or data so recorded, maintained or stored, nor the intangible right to utilize such information or data. (b) As used in this section “records” includes all written documents and photographic reproductions thereof, recorded data, research notes, calculations, and indices maintained or utilized by persons engaged in a business or profession. (c) Nothing in this section shall prohibit a determination of full cash value for (1) books, (2) old newspapers on microfilm, (3) computer programs and storage media for such programs taxable pursuant to Section 995, (4) records which are held for sale in the ordinary course of business, or (5) records which are purchased from a person who held such records in an inventory of goods for sale in the ordinary course of business. Records sold only when a business is sold shall not be considered as “held for sale in the ordinary course of business.” (d) Nothing in this section shall prohibit the consideration of research and development, engineering or similar costs in the valuation of tangible property, other than records. (Added by Stats. 1974, Ch. 456.) - 998. Verify source ↗
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Special Types of Property [982 - 1162] ( Chapter 5 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Generally [982 - 998] ( Article 1 enacted by Stats. 1939, Ch. 154. )
This section says how to determine the full value of a time-share estate or time-share use for tax purposes, excluding nonreal property items.
## Revenue and Taxation Code - RTC ## DIVISION 1. PROPERTY TAXATION [50 - 5911] ( Division 1 enacted by Stats. 1939, Ch. 154. ) ## PART 2. ASSESSMENT [201 - 1367] ( Part 2 enacted by Stats. 1939, Ch. 154. ) ## CHAPTER 5. Special Types of Property [982 - 1162] ( Chapter 5 enacted by Stats. 1939, Ch. 154. ) ## ARTICLE 1. Generally [982 - 998] ( Article 1 enacted by Stats. 1939, Ch. 154. ) ## 998. (a) The full value of a time-share estate or a time-share use subject to tax under this division shall be determined by finding the real property value of the interest involved and shall not include the value of any nonreal property items, including, but not limited to, vacation exchange rights, vacation conveniences and services, and club memberships. Accordingly, the full value of a time-share estate or time-share use may be determined by reference to resort properties, condominiums, cooperatives, or other properties which are similar in size, type, and location to the property subject to time-share ownership and are not owned on a time-share basis. The aggregate assessed value of all the time-share estates or uses relating to a single lot, parcel, unit, or other segment of real property shall be determined by adding (1) the fair market value of the similar lot, parcel, unit, or other segment not owned on a time-share basis, and (2) an amount necessary to reflect any increase or decrease to the market value attributable to the fact that the property is marketed in increments of time, or by any alternate method which will determine the real property value without regard to any nonreal property items which may be included. (b) Nothing in this section shall authorize a reassessment of real property as a result of the creation or transfer of a time-share interest in the property unless the creation or transfer of the time-share interest constitutes a change in ownership under Chapter 2 (commencing with Section 60) of Part 2 and Section 2 of Article XIII A of the California Constitution. (c) For purposes of this section, “time-share estate” and “time-share use” shall have the meanings set forth in paragraph (x) of Section 11212 of the Business and Professions Code, and “time-share interest” shall refer to both time-share estates and time-share uses. (d) Nothing in this section may be construed as requiring the assessment of any property at less than fair market value as required by Section 401. (Amended by Stats. 2004, Ch. 697, Sec. 19. Effective January 1, 2005.)
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