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General Contact Number: (530) 621-5567

PropTax

Distribution of Proposition 13's 1% General Property Tax

Property Tax Division (530)621-5470 or Email sally.zutter@edcgov.us

General Information

Prior to Proposition 13, each local jurisdiction annually approved a general tax rate.  The general tax rate was transmitted to the County Auditor-Controller to be levied against the assessed value of each property within that local jurisdiction's boundary. Once each tax bill was collected, the County Auditor-Controller distributed the applicable general tax revenue to the local jurisdiction.  Proposition 13 (passed June 6, 1978) rescinded local jurisdictions’ ability to levy a general tax rate and limited the general tax rate to 1%, thereby creating a “pie” of a set amount each year. Proposition 13 established that the State Legislature, rather than the local jurisdictions, would have the power to determine the manner in which the pie was distributed.

In 1979, Assembly Bill 8 (AB 8) was adopted to provide procedures for the County Auditor-Controller to allocate property taxes (distribution of the pie).  The basic premise of AB 8 allocates to each local jurisdiction the amount it received in the prior year, plus the change that has occurred in the current year within its boundaries.  The revenue allocation of the 1% general property tax levy is calculated pursuant to Revenue and Taxation Code §96.5.

Under the AB 8 method, the 1979/80 base amount for each local jurisdiction within a county was calculated based on the property tax allocated pursuant to Government Code §26912 for 1978/79 and adjusted for the 1979/80 assessed value growth.  The property tax allocation percentage for each jurisdiction within a Tax Rate Area (TRA) was then established.  Thereafter, these percentages are recomputed only when certain activities occur such as TRA consolidation, creation of the Unitary roll pursuant to R&T §100, and boundary changes affecting specific TRAs. Boundary changes such as annexations, detachments, dissolution of districts, formation of new districts, city incorporations, and negotiated agreements, etc. must be accounted for and incorporated into the calculations of the Percent of Annual Tax Increment for each TRA affected.

The County Auditor-Controller levies, receives and distributes (allocates/apportions) over $300 million in general property tax revenues annually on behalf of over 80 local jurisdictions.  Property tax revenues are remitted only to local jurisdictions.  Property tax revenues are not remitted to the State.

Links & Lookups

  • Pie Chart - Distribution of 1% General Property Taxes Summary
  • Pie Chart - Distribution of 1% General Property Taxes by Jurisdiction Type
  • Revenue Estimate Letters per Jurisdiction: 
  • Percent of Annual Tax Increment Within a Tax Rate Area: 
    Important: The report in this section shows the Percent of Increment per jurisdiction at the TRA level prior to the Educational Revenue Augmentation Fund (ERAF) and Redevelopment Agency (RDA) Successor Agency calculations (which are done at the jurisdictional level).
    Important: The Percent of Increment per jurisdiction at the TRA level are applicable only to that year's Annual Tax Increment. The Percent of Increment for a particular year may NOT be applicable to the entire assessed value of the district or its changes in assessed value since the inception of Proposition 13.
     
  • Changes from Prior Year in Assessed Value by Tax Rate Area:   
  • What is a Tax Rate Area (TRA)?

Reports & Publications

Comments, Concerns or Questions ...
Email joe.harn@edcgov.us