Bill Text: CA AB742 | 2013-2014 | Regular Session | Introduced
Bill Title: Property taxes: revenue allocation.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2014-02-03 - Died at Desk. [AB742 Detail]
Download: California-2013-AB742-Introduced.html
BILL NUMBER: AB 742 INTRODUCED
BILL TEXT
INTRODUCED BY Assembly Member Dahle
FEBRUARY 21, 2013
An act to amend Section 75.70 of the Revenue and Taxation Code,
relating to taxation.
LEGISLATIVE COUNSEL'S DIGEST
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 1. Section 75.70 of the Revenue and Taxation Code is
amended to read:
75.70. (a) Notwithstanding any other law, for the 1983-84 fiscal
year, each county auditor shall allocate to all elementary, high
school, and unified school districts within the county in proportion
to each school district's average daily attendance, as certified by
the Superintendent of Public Instruction for purposes of the advance
apportionment of state aid in the then current fiscal year, without
respect regard to the allocation of
property tax revenues pursuant to Chapter 6 (commencing with Section
95) of Part 0.5, and without respect to allocation and payment of
funds as provided for in subdivision (b) of Section 33670 of the
Health and Safety Code, an amount equal to the additional revenues
generated by the rate levied pursuant to subdivision (a) of Section 1
of Article XIII A of the California Constitution applied to the
increased assessments for the current roll under this chapter.
Additional revenues generated by a tax rate or rates levied
in excess of the limitation prescribed by subdivision (a) of Section
1 of Article XIII A of the California Constitution shall be
allocated to the fund for which the tax rate or rates were levied.
(b) For the 1984-85 fiscal year, the county auditor shall, without
respect regard to the allocation of
property tax revenues pursuant to Chapter 6 (commencing with Section
95) of Part 0.5, do all of the following:
(1) Make the allocation and payment of funds as provided in
Section 33670 of the Health and Safety Code.
(2) Allocate to the county the amount determined pursuant to
Section 75.60.
(3) Allocate to the county an amount equal to the total amount of
additional revenues generated by the rate levied pursuant to
subdivision (a) of Section 1 of Article XIII A of the California
Constitution applied to the increased assessments under this chapter,
less the amount determined pursuant to paragraphs (1) and (2), the
remainder multiplied by the county's property tax apportionment
factor determined pursuant to Section 97.5.
(4) Allocate to each community college district and county
superintendent of schools within the county an amount equal to the
total amount of additional revenues generated by the rate levied
pursuant to subdivision (a) of Section 1 of Article XIII A of the
California Constitution applied to the increased assessments under
this chapter, less the amount determined pursuant to paragraphs (1)
and (2), the remainder multiplied by each county superintendent of
schools' and community college district's property tax apportionment
factor determined pursuant to Section 97.5.
(5) Allocate to each city within the county an amount equal to the
total amount of additional revenue generated by the rate levied
pursuant to subdivision (a) of Section 1 of Article XIII A of the
California Constitution applied to the increased assessments under
this chapter, less the amount determined pursuant to paragraphs (1)
and (2), the remainder multiplied by each city's property tax
apportionment factor determined pursuant to Section 97.5.
(6) Allocate to each special district within the county an amount
equal to the total amount of additional revenues generated by the
rate levied pursuant to subdivision (a) of Section 1 of Article XIII
A of the California Constitution applied to the increased assessments
under this chapter, less the amount determined pursuant to
paragraphs (1) and (2), the remainder multiplied by each special
district's property tax apportionment factor determined pursuant to
Section 97.5. The amount allocated to each special district which is
governed by the board of supervisors of a county or whose governing
board is the same as the board of supervisors of a county, shall be
subject to Section 98.6.
(7) Allocate the remaining revenues generated by the rate levied
pursuant to subdivision (a) of Section 1 of Article XIII A of the
California Constitution applied to the increased assessments under
this chapter to all elementary, high school, and unified school
districts within the county in proportion to each school district's
average daily attendance, as certified by the Superintendent of
Public Instruction for purposes of the advance apportionment of state
aid in the then current fiscal year.
(8) Allocate additional revenues generated by a rate levied in
excess of the limitation prescribed by subdivision (a) of Section 1
of Article XIII A of the California Constitution to the fund or funds
for which the tax rate or rates were levied.
These allocations shall be made on a timely basis but no later
than 30 calendar days after the close of the preceding monthly or
four-weekly accounting period.
(c) For the 1985-86 fiscal year, and each fiscal year thereafter,
the county auditor shall, without respect to the allocation of
property tax revenues pursuant to Chapter 6 (commencing with Section
95) of Part 0.5, do all of the following:
(1) Make the allocation and payment of funds as provided in
Section 33670 of the Health and Safety Code.
(2) Allocate and pay to the county an amount equal to the total
amount of additional revenues generated by the rate levied pursuant
to subdivision (a) of Section 1 of Article XIII A of the California
Constitution applied to the increased assessments under this chapter,
less the amount determined pursuant to paragraph (1), the remainder
multiplied by the county's property tax apportionment factor
determined pursuant to Section 97.5.
(3) Allocate and pay to each county superintendent of schools and
community college district within the county an amount equal to the
total amount of additional revenues generated by the rate levied
pursuant to subdivision (a) of Section 1 of Article XIII A of the
California Constitution applied to the increased assessments under
this chapter, less the amount determined pursuant to paragraph (1),
the remainder multiplied by each county superintendent of schools'
and community college district's property tax apportionment factor
determined pursuant to Section 97.5.
(4) Allocate and pay to each city within the county an amount
equal to the total amount of additional revenues generated by the
rate levied pursuant to subdivision (a) of Section 1 of Article XIII
A of the California Constitution applied to the increased assessments
under this chapter, less the amount determined pursuant to paragraph
(1), the remainder multiplied by each city's property tax
apportionment factor determined pursuant to Section 97.5.
(5) Allocate and pay to each special district within the county an
amount equal to the total amount of additional revenues generated by
the rate levied pursuant to subdivision (a) of Section 1 of Article
XIII A of the California Constitution applied to the increased
assessments under this chapter, less the amount determined pursuant
to paragraph (1), the remainder multiplied by each special district's
property tax apportionment factor determined pursuant to Section
97.5. The amount allocated to each special district which is governed
by the board of supervisors of a county or whose governing body is
the same as the board of supervisors of a county, shall be subject to
Section 98.6.
(6) Allocate and pay the remaining revenues generated by the rate
levied pursuant to subdivision (a) of Section 1 of Article XIII A of
the California Constitution applied to the increased assessments
under this chapter to all elementary, high school, and unified school
districts within the county in proportion to each school district's
average daily attendance, as certified by the Superintendent of
Public Instruction for the purposes of the to
advance apportionment of state aid in the then current fiscal
year.
(7) Allocate and pay additional revenues generated by a rate
levied in excess of the limitation prescribed by subdivision (a) of
Section 1 of Article XIII A of the California Constitution to the
fund or funds for which the tax rate or rates were levied.
These allocations and payments shall be made on a timely basis but
no later than 30 calendar days after the close of the preceding
monthly or four-weekly accounting period. For a county with a
population of 500,000 or less, the allocations may be made on a
biannual basis.
(d) For purposes of the certification made by the Superintendent
of Public Instruction pursuant to subdivision (a), the average daily
attendance of the following school districts shall be deemed to be
zero:
(1) In the case of multicounty school districts, the portions of
the school districts located other than in the county of control.
(2) A school district that is an excess tax school entity, as
defined in subdivision (n) of Section 95, in the prior fiscal year.
(e) The Superintendent of Public Instruction shall certify the
appropriate counts of average daily attendance pursuant to
subdivision (a) to each county auditor no later than July 15 of each
applicable fiscal year.
(f) On or before November 15 and April 15, the auditor of each
county shall furnish to the Superintendent of Public Instruction the
estimated amount of tax receipts pursuant to this section of each
school district situated within his or her county.
(g) In the event property tax revenues under this chapter are
generated by a change in ownership or completed new construction
which occurred on or before May 31, 1984, but are collected
subsequent to the 1983-84 fiscal year, the revenues for the current
roll shall be allocated to school districts as if they had been
collected and allocated during this 1983-84 fiscal year. Any of the
aforementioned revenues which that are
collected in the 1984-85 fiscal year shall be applied to school
apportionments for the 1984-85 fiscal year.
