TRA Administration

Property Tax Division (530)621-5470 or Email

How/Why do TRAs Get Added/Subtracted/Changed

Additions: Generally, a new Tax Rate Area (TRA) is created when there is no existing TRA available with the same unique combination of taxing jurisdictions. New TRAs may be needed when these typical events occur:  

  • Annexation of territory by a taxing jurisdiction that is formed via the Local Agency Formation Commission (LAFCO). These annexations must be filed with the State Board of Equalization (BOE). An example would include El Dorado Irrigation District annexing territory.
  • When a taxing jurisdiction that currently services the property creates or modifies a “Zone of Benefit” and files that activity with the BOE. The BOE filing is optional for the district. An example would include El Dorado County Fire Protection District’s separation of 100% of their boundaries into 8 different geographical zones.
  • Creation or annexation of territory by a local public entity that is not formed via LAFCO. The BOE filing is optional for the district. An example would include the filing of the South Lake Tahoe Recreation Community Facilities District #2000-01. 
  • Due to annexations and detachments, properties may move from one TRA to another from year to year. The TRA to which the property is moved may be a new TRA or an existing TRA. Each tax year should be considered to be unique. 
  • El Dorado County currently has over 400 active TRAs. At one time El Dorado County had over 800 TRAs, but through a process called “TRA Consolidation” (codified in R&T§95(g)), the number of TRAs was significantly reduced.

Deletions: TRAs may be deleted, by combining with another TRA, when two TRAs contain the same unique combination of taxing jurisdictions (R&T 95(g)).  Additionally, TRA lines may cross through a property.  When this happens, if the "remainder portion" of the TRA is "deminimus" pursuant to statutory requirements, then the property may display only one TRA on Assessor maps.  

Changes: TRAs may be changed when taxing jurisdictions are added/subtracted within the entire geographic area of the TRA.


Generally, a new TRA is created when there is no existing TRA available with the same unique combination of taxing jurisdictions.

  •  State Board of Equalization (BOE):
    • Based upon filings, the BOE maintains a statewide Tax Rate Area Code Chart that lists all TRAs and their corresponding districts for each county in numerical order and the special revenue districts associated with each TRA (formerly known as the Blue Line prior to the early 1990s).
    • The geographical areas do not need to be contiguous within the TRA. However, the entire TRA must be located within El Dorado County. Similarly, all counties within the State of California, in conjunction with the BOE, have their own unique numbering system.
    • The BOE transmits any changes to the County Assessor and the County Auditor.
  • Assessor:
    • The Assessor applies the TRA changes to the corresponding Assessor’s Parcel Number (APN) beginning with the effective tax roll year.
    • Some TRAs have no assessed value because the property is either non-taxable or fully exempt from ad-valorem property taxes.
    • Certain properties may have more than 1 TRA (called an administrative parcel). This occurs when a taxing jurisdiction’s or Zone of Benefit’s boundary line intersects the boundaries of the property. In this situation, the Assessor will typically assign 2 APNs.
  • Auditor:
    • The Auditor administers the distribution of property tax revenues related to the TRA changes.
    • The Auditor uses the TRA to determine what tax rate to apply to the properties when calculating tax bills.
    • The Auditor uses the TRAs to report to the taxing jurisdictions their Assessed Valuation totals on the equalized roll each year.

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