Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2013
Revenue and Taxation Code
Property Taxation
Part 4. Levy of Tax
CHAPTER 3. Reimbursement for Costs Mandated by the State (View entire chapter)
Article 1 Definitions
- 2201 Construction
- 2202 "Ad valorem property taxation"
- 2203 "City"
- 2204 "Classification of property"
- 2205 "Costs mandated by the courts"
- 2206 "Costs mandated by the federal government"
- 2206.5 "Costs mandated by initiative enactment"
- 2207 "Costs mandated by the state" [Repealed]
- 2207.5 "Costs mandated by the state," further defined [Repealed]
- 2208 "County"
- 2208.5 "School district"
- 2208.7 "Board" [Repealed]
- 2209 "Executive order"
- 2210 "Law enacted after January 1, 1973"
- 2211 "Local agency"
- 2212 "Percentage change in cost of living"
- 2213 "Property tax rate"
- 2214 "Sales tax exemption"
- 2215 "Special district"
- 2216 Other agencies included in term "special district"
- 2217 "District defined for Article XIII A" [Repealed]
- 2218 "Claims": "Test claim," "claim of first impression," "estimated claim," "reimbursement claim" [Repealed]
- 2218.5 Filing claims [Repealed]
- 2219 "Cost savings authorized by state" [Repealed]
- 2219.5 "Cost savings authorized by state" [Repealed]
Article 2 General Provisions
- 2225 Constitutional authorization [Repealed]
- 2226 Legislative intent [Repealed]
- 2227 Department of Finance to transmit estimate of percentage change in population to cities and counties
- 2228 Percentage change; special districts
- 2228.1 Department of Finance to transmit estimate of percentage change in population to community college districts
- 2229 Limitations on property tax exemptions enacted after January 1, 1973; state reimbursement; review by Legislative Analyst
- 2230 State reimbursement for sales and use tax exemption enacted after January 1, 1973
- 2230.5 Review by Department of Finance
- 2231 State reimbursement for state mandated acts [Repealed]
- 2231.5 Costs of state-mandated local programs; review [Repealed]
- 2232 Reimbursed funds may be used for any public purpose
- 2233 Limitation on amount of claims
- 2234 State reimbursement for state mandated acts; reduction in property tax rate [Repealed]
- 2235 Filing of claims
- 2236 Insufficient funds; proration of claims [Repealed]
- 2237 Levy of ad valorem taxes prohibited by school district [Repealed]
- 2237.1 "Indebtedness Approved by the Voters Prior to July 1, 1978"; "obligations" [Repealed]
- 2237.2 Report of ad valorem taxes levied
- 2237.3 Report of ad valorem taxes levied in fiscal years 1978–79 through 1982–83 [Repealed]
- 2237.4 Failure to report
- 2237.5 Unsecured roll; tax rates
- 2238 Payment of late claims [Repealed]
- 2239 Claims for costs mandated by the state before July 1, 1980; claims considered by Commission on State Mandates [Repealed]
Article 3 Method of Providing Reimbursement Revenue for Costs Mandated by State
- 2240 Determination and appropriation of reimbursement revenue
- 2241 Legislative Counsel to determine whether state reimbursement required
- 2242 Department of Finance to prepare reimbursement estimates
- 2243 Periods for which reimbursement estimates to be prepared
- 2244 Legislative amendments requiring state reimbursement
- 2245 Appropriations [Repealed]
- 2246 Annual review of statutes and annual report to legislature
- 2246.1 Annual report by Legislative Analyst [Repealed]
- 2246.2 Reimbursement for statutes which increase the penalty for a crime or infraction
Article 3.5 Claims Against the State for Additional Reimbursement [Repealed]
Article 3.6 Claims for Offsetting Local Savings Against State Reimbursements [Repealed]
Article 4 Maximum Property Tax Rates
- 2261 Maximum rate; counties
- 2261.1 Maximum rate; counties; exception
- 2261.2 Maximum rate; decrease
- 2262 Maximum rate; cities
- 2262.1 Adjustment of rate by cities [Repealed]
- 2262.2 Formation of a district by a city
- 2263 Maximum rate; special districts
- 2263.1 Special districts formed between January 1, 1972, and August 31, 1973
- 2263.2 Special districts formed after August 31, 1973
- 2263.3 Adjustment of rate; special districts [Repealed]
- 2263.4 Maximum rate; harbor districts
- 2264 Maximum rate when alternate method for levying tax rate in special district is followed
- 2265 Voters may establish maximum rate
- 2266 Alternate procedure to establish maximum rate
- 2266.1 Maximum rate for special districts when roll not based on full cash value
- 2266.2 "Property tax revenue"
- 2266.5 Alternate procedure to establish maximum rate
- 2267 Maximum rate when 1971–72 or 1972–73 roll is in error
Article 5 Additional Property Tax Rates
- 2270 Additional rates for interest and redemption charges, retirement and pension benefits, payments to special funds
- 2271 Additional rates for costs mandated by the federal government or the courts
- 2271.1 Continuation of additional rates
- 2271.2 Advisory guidelines
- 2271.15 Continuation of additional rates; 1974 amendments to Fair Labor Standards Act
- 2272 Additional rates to comply with provisions of streets and highways, government and public utility codes
- 2273 Additional rates for contracts or leases signed before January 1, 1973
- 2273.1 Contracts or leases signed after January 1, 1973, but formal action taken to implement before that date
- 2273.2 Contract or lease with federal government or state
- 2274 Additional rates for emergency or general disaster
- 2275 Additional rates for emergency or disaster damage to agency works or facilities
- 2276 Additional rate for error in determining rate
- 2277 Additional rate for cost of election
- 2278 Additional rate for cost of governmental reorganization
- 2279 Additional rate for costs of purchasing electrical power
- 2279.1 Additional rate for interest and redemption charges
- 2280 Additional rate for extraordinary costs of purchasing electricity
- 2280.01 Additional rate for local agency
- 2280.1 Additional rate to comply with Government Code
Article 6 Tax Rate Limit Elections
- 2285 "Qualified voter of the local agency"; "landowner"
- 2286 Maximum rate for agency formed after effective date; rate on ballot of formation election; election to increase rate; vote
- 2287 Election according to law; mailed ballots [Repealed]
- 2287.5 Maximum tax rate for local agencies formed without an election
- 2288 Election procedure when none provided in formation law
- 2289 Consolidation with other elections
Article 7 Governmental Reorganization: Effect on Maximum Property Tax Rates
- 2295 "Governmental reorganization"
- 2296 Maximum rate when boundary changed
- 2297 Maximum rate when boundary altered
- 2298 Election when necessary or desirable to exceed maximum rate
- 2299 Maximum rate on ballot in reorganization election
Article 8 Functional Consolidation: Effect on Maximum Property Tax Rates
- 2305 "Functional consolidation"
- 2306 Maximum rate when functional consolidation
- 2307 Reduction in maximum rate for transferring agency
- 2308 Additional rate for assuming agency
- 2309 Additional rate in fiscal year after consolidation