Property Tax Allocation
The Property Tax Allocation section calculates property tax rates, determines extensions, and distributes taxes to agencies.
Distribution of Proposition 13's 1% General Property Tax
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 Proposition 13 (passed June 6, 1978) rescinded local jurisdictions' ability to levy a general tax rate and limited the general tax rate to 1%, thereby creating a "pie" of a set amount each year.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 a 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 $500 million in general property tax revenues annually on behalf of over 90 local jurisdictions. Property tax revenues are remitted only to local jurisdictions. Property tax revenues are not remitted to the State.
After December 10th, the 1st installment of the Annual Property Tax Bill Must Be Paid with a 10% penalty.
After the Delinquency Date of December 10th, California law requires that a 10% penalty be imposed on unpaid 1st installments. Please contact the Tax Collector at [email protected] or at (805) 785-5831 if you have questions about your tax bill.
If paying online: e-Check is free; fee for using credit or debit card.