Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

Revenue and Taxation Code

Property Taxation

Part 0.5. Implementation of Article XIII A of the California Constitution

Chapter 6. Allocation of Property Tax Revenue

Article 2. Basic Revenue Allocations

Section 96.2

96.2. Property tax apportionment factors. Except as otherwise provided in Section 96.21 or 96.22, for the purpose of apportioning property tax revenues each fiscal year:

(a) The amount of property tax revenue allocated pursuant to subdivisions (a) and (b) of Section 96 or subdivision (a) of Section 96.1, modified by any adjustments made pursuant to Section 99 or 99.2 and subdivision (e) of Section 96.5, shall be combined to compute the total amount of property tax revenue allocated to the jurisdiction with respect to the tax rate area.

(b) The total amount of property tax revenue allocated to each jurisdiction with respect to all tax rate areas as determined pursuant to subdivision (a) shall be added to compute a total amount of property tax revenue for a jurisdiction in all tax rate areas.

(c) Each amount determined pursuant to subdivision (b) shall be divided by the total of all those amounts computed. The quotient determined shall be used to apportion actual property tax collections and shall be known as the "property tax apportionment factors."

(d) For the 1980–81 fiscal year and each fiscal year thereafter, prior years' property tax revenues shall be apportioned using the factors determined pursuant to subdivision (c) for the immediately preceding fiscal year.

(e) Notwithstanding this section, property tax revenues may be apportioned by tax rate area.

Construction.—Taxes generated as a result of escape assessments are not treated differently than other tax revenue, and are subject to allocation and payment of funds just like any other tax revenue. Community Development Comm. of the City of Oxnard v. County of Ventura, 152 Cal.App.4th 1470.

Enforcement.—A redevelopment agency may seek a writ of mandate under Code of Civil Procedure Section 1085 to compel assessors to correct an improperly computed tax increment and to reallocate improperly misallocated revenue. Under this scenario, a county is not immune from suit under Government Code Section 860.2 because the agency is not seeking money damages but is seeking to enforce a mandatory duty imposed by statute (to correctly calculate and distribute tax revenue), even though the result compels the public official to release money wrongfully detained. City of Dinuba v. County of Tulare, 41 Cal.4th 859.

Decisions Under Former Section 97.5, Property Tax Apportionment Factors.

Construction.—The 1992 amendment to this section to include community redevelopment agencies specifically and to subject them to the apportionment of property tax revenues under Section 97 applies retroactively. Arcadia Redevelopment Agency v. Ikemoto, 16 Cal.App.4th 444.