AB 742, as introduced, Dahle. Property taxes: revenue allocation.
Existing property tax law requires the county auditor, in each fiscal year, to allocate property tax revenue to local jurisdictions in accordance with specified formulas and procedures.
This bill would make technical, nonsubstantive changes to certain of these provisions.
Vote: majority. Appropriation: no. Fiscal committee: no. State-mandated local program: no.
The people of the State of California do enact as follows:
Section 75.70 of the Revenue and Taxation Code
2 is amended to read:
(a) Notwithstanding any other law, for the 1983-84
4fiscal year, each county auditor shall allocate to all elementary,
5high school, and unified school districts within the county in
6proportion to each school district’s average daily attendance, as
7certified by the Superintendent of Public Instruction for purposes
8of the advance apportionment of state aid in the then current fiscal
9year, withoutbegin delete respectend deletebegin insert regardend insert to the allocation of property tax
10revenues pursuant to Chapter 6 (commencing with Section 95) of
P2 1Part 0.5, and without respect to allocation and payment of funds
2as provided for in subdivision (b) of Section 33670 of the Health
3and
Safety Code, an amount equal to the additional revenues
4generated by the rate levied pursuant to subdivision (a) of Section
51 of Article XIII A of the California Constitution applied to the
6increased assessments for the current roll under this chapter.
7Additional revenues generated by abegin insert taxend insert rate or rates levied in excess
8of the limitation prescribed by subdivision (a) of Section 1 of
9Article XIII A of the California Constitution shall be allocated to
10the fund for which the tax rate or rates were levied.
11(b) For the 1984-85 fiscal year, the county auditor shall, without
12begin delete respectend deletebegin insert regardend insert to the allocation
of property tax revenues pursuant
13to Chapter 6 (commencing with Section 95) of Part 0.5, do all of
14the following:
15(1) Make the allocation and payment of funds as provided in
16Section 33670 of the Health and Safety Code.
17(2) Allocate to the county the amount determined pursuant to
18Section 75.60.
19(3) Allocate to the county an amount equal to the total amount
20of additional revenues generated by the rate levied pursuant to
21subdivision (a) of Section 1 of Article XIII A of the California
22Constitution applied to the increased assessments under this
23chapter, less the amount determined pursuant to paragraphs (1)
24and (2), the remainder multiplied by the county’s property tax
25apportionment factor determined pursuant to Section 97.5.
26(4) Allocate to each community college district and county
27superintendent of schools within the county an amount equal to
28the total amount of additional revenues generated by the rate levied
29pursuant to subdivision (a) of Section 1 of Article XIII A of the
30California Constitution applied to the increased assessments under
31this chapter, less the amount determined pursuant to paragraphs
32(1) and (2), the remainder multiplied by each county superintendent
33of schools’ and community college district’s property tax
34apportionment factor determined pursuant to Section 97.5.
35(5) Allocate to each city within the county an amount equal to
36the total amount of additional revenue generated by the rate levied
37pursuant to subdivision (a) of Section 1 of Article XIII A of the
38California Constitution applied to the increased assessments under
39this chapter, less the amount determined pursuant to
paragraphs
P3 1(1) and (2), the remainder multiplied by each city’s property tax
2apportionment factor determined pursuant to Section 97.5.
3(6) Allocate to each special district within the county an amount
4equal to the total amount of additional revenues generated by the
5rate levied pursuant to subdivision (a) of Section 1 of Article XIII A
6of the California Constitution applied to the increased assessments
7under this chapter, less the amount determined pursuant to
8paragraphs (1) and (2), the remainder multiplied by each special
9district’s property tax apportionment factor determined pursuant
10to Section 97.5. The amount allocated to each special district which
11is governed by the board of supervisors of a county or whose
12governing board is the same as the board of supervisors of a county,
13shall be subject to Section 98.6.
14(7) Allocate the remaining revenues
generated by the rate levied
15pursuant to subdivision (a) of Section 1 of Article XIII A of the
16California Constitution applied to the increased assessments under
17this chapter to all elementary, high school, and unified school
18districts within the county in proportion to each school district’s
19average daily attendance, as certified by the Superintendent of
20Public Instruction for purposes of the advance apportionment of
21state aid in the then current fiscal year.
22(8) Allocate additional revenues generated by a rate levied in
23excess of the limitation prescribed by subdivision (a) of Section
241 of Article XIII A of the California Constitution to the fund or
25funds for which the tax rate or rates were levied.
26These allocations shall be made on a timely basis but no later
27than 30 calendar days after the close of the preceding monthly or
28four-weekly accounting
period.
29(c) For the 1985-86 fiscal year, and each fiscal year thereafter,
30the county auditor shall, without respect to the allocation of
31property tax revenues pursuant to Chapter 6 (commencing with
32Section 95) of Part 0.5, do all of the following:
33(1) Make the allocation and payment of funds as provided in
34Section 33670 of the Health and Safety Code.
35(2) Allocate and pay to the county an amount equal to the total
36amount of additional revenues generated by the rate levied pursuant
37to subdivision (a) of Section 1 of Article XIII A of the California
38Constitution applied to the increased assessments under this
39chapter, less the amount determined pursuant to paragraph (1), the
P4 1remainder multiplied by the county’s property tax apportionment
2factor determined pursuant to Section 97.5.
3(3) Allocate and pay to each county superintendent of schools
4and community college district within the county an amount equal
5to the total amount of additional revenues generated by the rate
6levied pursuant to subdivision (a) of Section 1 of Article XIII A
7of the California Constitution applied to the increased assessments
8under this chapter, less the amount determined pursuant to
9paragraph (1), the remainder multiplied by each county
10superintendent of schools’ and community college district’s
11property tax apportionment factor determined pursuant to Section
1297.5.
13(4) Allocate and pay to each city within the county an amount
14equal to the total amount of additional revenues generated by the
15rate levied pursuant to subdivision (a) of Section 1 of Article XIII A
16of the California Constitution applied to the increased assessments
17under this
chapter, less the amount determined pursuant to
18paragraph (1), the remainder multiplied by each city’s property
19tax apportionment factor determined pursuant to Section 97.5.
20(5) Allocate and pay to each special district within the county
21an amount equal to the total amount of additional revenues
22generated by the rate levied pursuant to subdivision (a) of Section
231 of Article XIII A of the California Constitution applied to the
24increased assessments under this chapter, less the amount
25determined pursuant to paragraph (1), the remainder multiplied
26by each special district’s property tax apportionment factor
27determined pursuant to Section 97.5. The amount allocated to each
28special district which is governed by the board of supervisors of
29a county or whose governing body is the same as the board of
30supervisors of a county, shall be subject to Section 98.6.
31(6) Allocate and pay the remaining revenues generated by the
32rate levied pursuant to subdivision (a) of Section 1 of Article XIII A
33of the California Constitution applied to the increased assessments
34under this chapter to all elementary, high school, and unified school
35districts within the county in proportion to each school district’s
36average daily attendance, as certified by the Superintendent of
37Public Instructionbegin delete for the purposes of theend deletebegin insert toend insert advance apportionment
38of state aid in the then current fiscal year.
39(7) Allocate and pay additional revenues generated by a rate
40levied in excess of the limitation prescribed by subdivision (a) of
P5 1Section 1 of Article XIII A of the California Constitution
to the
2fund or funds for which the tax rate or rates were levied.
3These allocations and payments shall be made on a timely basis
4but no later than 30 calendar days after the close of the preceding
5monthly or four-weekly accounting period. For a county with a
6population of 500,000 or less, the allocations may be made on a
7biannual basis.
8(d) For purposes of the certification made by the Superintendent
9of Public Instruction pursuant to subdivision (a), the average daily
10attendance of the following school districts shall be deemed to be
11zero:
12(1) In the case of multicounty school districts, the portions of
13the school districts located other than in the county of control.
14(2) A school district that is an excess tax school entity, as
15defined in subdivision (n) of Section 95, in
the prior fiscal year.
16(e) The Superintendent of Public Instruction shall certify the
17appropriate counts of average daily attendance pursuant to
18subdivision (a) to each county auditor no later than July 15 of each
19applicable fiscal year.
20(f) On or before November 15 and April 15, the auditor of each
21county shall furnish to the Superintendent of Public Instruction
22the estimated amount of tax receipts pursuant to this section of
23each school district situated within his or her county.
24(g) In the event property tax revenues under this chapter are
25generated by a change in ownership or completed new construction
26which occurred on or before May 31, 1984, but are collected
27subsequent to the 1983-84 fiscal year, the revenues for the current
28roll shall be allocated to school districts as if they had been
29collected and
allocated during this 1983-84 fiscal year. Any of
30the aforementioned revenuesbegin delete whichend deletebegin insert thatend insert are collected in the
311984-85 fiscal year shall be applied to school apportionments for
32the 1984-85 fiscal year.
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