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Tax Rate Area Allocations - Auditor-Controller

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1. How does this data relate to the taxes on my tax bill?

Your annual property tax bill lists separately all of the tax rates, including the basic one percent tax and voter approved additional taxes (mostly for school bonds), as well as all of the various special taxes, assessments, fees and charges that apply to your property. All of the taxes listed in separate lines on the bill are distributed directly to the agencies levying the charge, except for the one percent tax, which is shared by many agencies.

The Tax Rate Area Allocation shows how the one percent tax levied in each Tax Rate Area is allocated.*

*Notice and Disclaimer: The data provided is intended to give taxpayers general information on how the property taxes they pay are allocated. In fact, however, taxes are not apportioned by tax rate area. Statutory formulas require further aggregation and the development of apportionment factors using countywide data. While the data provided is used in the development of the countywide factors and is a very good approximation of how an individual’s current year taxes are allocated, it is provided as an approximation only. When actually apportioning taxes, the Auditor-Controller’s Office follows the statutory formulas.

2. Who determined the allocation amounts and why do we have Tax Rate Areas?

The original model for allocation was dictated by the State in the Proposition 13 enabling legislation. Basically, each local jurisdiction was allocated a share of the post Prop-13 tax base, and guaranteed that amount, plus a share of the growth in property taxes, in each year thereafter. Tax rate areas were developed so that the growth within each jurisdiction can be calculated and the allocation of that growth can be accomplished as required by law.

*Notice and Disclaimer: The data provided is intended to give taxpayers general information on how the property taxes they pay are allocated. In fact, however, taxes are not apportioned by tax rate area. Statutory formulas require further aggregation and the development of apportionment factors using countywide data. While the data provided is used in the development of the countywide factors and is a very good approximation of how an individual’s current year taxes are allocated, it is provided as an approximation only. When actually apportioning taxes, the Auditor-Controller’s Office follows the statutory formulas.

3. Is my property in a Redevelopment Project Area, and if so, how does that affect the allocation?

You can’t tell if a property is in a redevelopment project area by looking at the allocation; however, the list below includes all of the Tax Rate Areas (TRAs) in redevelopment project areas.

Fiscal Year 2012-13 RDA Project Area TRAs

01001, 01008, 01032, 01033, 01037, 01057, 01080, 01086

01138, 01139, 01144

02012, 02014, 02018, 02051, 02143, 02144, 02145, 02146, 02147, 02148

03001, 03005

04008, 04024, 04025, 04026

06001, 06003, 06008, 06009, 06010, 06011, 06030

07001, 07004, 07006, 07007, 07009, 07010, 07014, 07021, 07022, 07030, 07033, 07039, 07041, 07047, 07048, 07050, 07051, 07052, 07056, 07063, 07065, 07066, 07081, 07082

08007, 08035, 08046, 08047, 08048, 08050, 08057, 08081, 08082, 08083, 08084, 08085, 08090, 08116, 08117, 08118, 08119, 08120, 08121, 08122, 08123, 08124, 08125, 08126, 08127, 08128, 08129, 08130, 08131, 08132, 08133, 08134, 08135

09002, 09026, 09031

10003, 10010, 10011, 10013, 10017, 10031, 10034, 10054, 10057, 10082, 10090, 10097, 10098, 10100, 10106, 10107, 10109, 10110, 10111

11001, 11005, 11007, 11009, 11010, 11012, 11014, 11018, 11019, 11021, 11023, 11024, 11027 11028, 11029, 11030, 11031, 11032, 11033, 11036, 11037, 11038

12002, 12004, 12010, 12020, 12033, 12041, 12089, 12105, 12106, 12107

13001, 13003, 13006, 13013, 13022

14003, 14047, 14048

16007, 16072, 16147

17002, 17076, 17082

19004, 19011, 19023, 19030, 19032, 19039, 19041, 19042, 19082, 19083, 19085, 19088, 19090, 19091, 19092, 19093, 19094, 19095

53053, 53098

58002, 58044, 58046, 58047, 58059

62039, 62055, 62056, 62058, 62059, 62062

72031

79002, 79024, 79027, 79030, 79076, 79093, 79095, 79119, 79120, 79150, 79249, 79257, 79258

85014, 85024, 85025, 85061, 85075, 85084, 85087, 85091, 85093, 85094, 85100, 85143, 85158, 85160, 85164, 85165, 85166, 85167, 85168

86003, 86015, 86018

98013, 98030, 98031, 98034, 98037, 98038, 98056, 98096, 98097, 98098, 98099, 98100

If your property is in a redevelopment project area, then the amounts on the Tax Rate Area Allocation apply only to the taxes that were allocated to each jurisdiction in the year the project area was established. Subsequent property tax growth is allocated to the redevelopment agency to repay redevelopment related debt.

*Notice and Disclaimer: The data provided is intended to give taxpayers general information on how the property taxes they pay are allocated. In fact, however, taxes are not apportioned by tax rate area. Statutory formulas require further aggregation and the development of apportionment factors using countywide data. While the data provided is used in the development of the countywide factors and is a very good approximation of how an individual’s current year taxes are allocated, it is provided as an approximation only. When actually apportioning taxes, the Auditor-Controller’s Office follows the statutory formulas.