Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2013
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 (View entire chapter)
Article 1 Definitions And Administration
- 95 Definitions
- 95.2 Property tax administrative costs; 1990–91
- 95.3 Property tax administrative costs
- 95.31 State-County Property Tax Administration Loan Program
- 95.35 State-County Property Tax Administration Grant Program
- 95.4 County costs; limitations
Article 2 Basic Revenue Allocations
- 96 1979–80 fiscal year allocation
- 96.1 Subsequent fiscal year allocations
- 96.11 Negative sum counties
- 96.15 Subsidiary districts merged with cities
- 96.16 County of Orange allocations
- 96.165 County of Orange allocations; post court action invalidation
- 96.18 County of San Diego allocations
- 96.19 County of Riverside allocations
- 96.2 Property tax apportionment factors
- 96.21 County of Solano allocations
- 96.22 1988–89 fiscal year allocation to city zoos
- 96.23 County of Nevada allocation
- 96.25 County of Plumas allocations
- 96.27 Santa Clara County Central Fire Protection District allocations
- 96.3 Pension system costs; 1983–85
- 96.31 Purposes for which ad valorem property taxes may be increased
- 96.4 Allocations; redevelopment project areas
- 96.5 Allocation of "annual tax increment"
- 96.52 Santa Barbara County Fire District allocations
- 96.6 Redevelopment increment
- 96.7 Independent local health special districts
- 96.8 Effective tax rate reductions
- 96.81 Allocations; State Controller audits 1993–2001
Article 3 Revenue Allocation Shifts For Education
- 97 1992–93 fiscal year allocations
- 97.1 1993–94 fiscal year allocations
- 97.2 Property tax reduction per county
- 97.21 Fire protection special districts
- 97.22 Alameda Contra Costa Transit District allocations
- 97.23 Chino Basin Municipal Water District
- 97.3 Computation modifications; 1993–94
- 97.31 Reduction transfers; eligible counties
- 97.313 Reduction transfers; eligible counties
- 97.32 Memorial districts
- 97.33 Oakland/Berkeley fire property tax revenue loss
- 97.34 Revenue reduction; water quality control compliance costs
- 97.35 Community service districts
- 97.36 County allocation reductions
- 97.361 County allocation reductions; supplemental roll
- 97.37 Reductions; limitations; libraries
- 97.38 Computations; Marin County and Mono County community college districts
- 97.39 Computations; Santa Clara County fire districts
- 97.4 County allocations
- 97.401 Redevelopment Property Tax Trust Fund
- 97.41 Qualifying county service area allocations
- 97.43 Educational Revenue Augmentation Fund cap
- 97.44 County of San Luis Obispo allocations
- 97.45 2003–04 fiscal year allocations
- 97.46 County offices of education and community college factors
- 97.68 Sales and Use Tax Compensation Fund
- 97.69 Sales and Use Tax Compensation Fund; restrictions
- 97.70 Vehicle license fee adjustment
- 97.71 Property tax allocation reduction; 2004–05 and 2005–06
- 97.72 Enterprise special districts; 2004–05 and 2005–06
- 97.73 Nonenterprise special districts; 2004–05 and 2005–06
- 97.74 Enterprise and nonenterprise special districts; 2006–07 [Repealed]
- 97.75 County services; city reimbursement fee
- 97.76 Controller notification
- 97.77 Enterprise and nonenterprise special districts; debt pledges
- 97.78 Allocations; Fresno Metropolitan Flood Control District
- 97.80 Property tax revenue allocation computations; Orange County
- 97.81 County equity amounts
Article 4 Tax Equity Allocations For Certain Cities
- 98 Computation modifications; TEA formula
- 98.01 Computation modifications; TEA formula
- 98.02 Computation modifications; County of Ventura
- 98.03 Qualifying city exclusion
- 98.04 Computations; County of Santa Clara [Repealed]
- 98.1 Computations; County of Orange
- 98.2 Redevelopment Property Tax Fund; passthrough payment
Article 5 Jurisdictional Changes And Negotiated Transfers
- 99 Effect of jurisdictional changes on computations
- 99.01 Effect of jurisdictional changes on special districts
- 99.02 Computations for transfer of revenues between local agencies
- 99.03 Effect of jurisdictional change; Riverside County
- 99.1 Subsequent computations for transfer of revenues between local agencies
- 99.2 Application of 1980 amendments to Section 99
Article 6 Miscellaneous Provisions
- 100 Unitary and operating nonunitary property
- 100.01 County-assessed property rights; interests; assessed value
- 100.05 Property tax revenue allocation; suspension of prohibition of local government reductions
- 100.06 Property tax revenue allocation; 2009–10 fiscal year
- 100.1 County allocations; railway companies 1988–89 to 2006–07
- 100.11 County allocations; railway companies
- 100.2 Supplemental revenues; apportionment
- 100.3 County of Santa Cruz allocations
- 100.4 County of Marin allocations
- 100.6 Allocations; special districts; Sacramento County
- 100.7 County of San Bernardino allocation
- 100.9 County allocations; electrical generation facilities
- 100.95 Property tax allocation; public utilities; constructed after January 1, 2007
- 100.96 Property tax allocation; public utilities; City of Oakley