HomeMy WebLinkAboutMINUTES - 04161996 - C46 TO:* BOARD OF SUPERVISORS sE L Contra
FROM: PHIL BATCHELOR, COUNTY ADMINISTRATOR or� ''s Costa
_ County
y,a +0 40
- DATE: April 10, 1996
rT'9 C'OUK�
SUBJECT: SUPPORT FOR AB 2797 (AGUTAR, et al) RE GROWTH IN THE PROPERTY
TAX TRANSFERRED TO THE STATE
SPECIFIC REQUEST(S)OR RECOMMENDATION(S)&BACKGROUND AND JUSTIFICATION
RECOMMENDATION:
ADOPT a position in SUPPORT of AB 2797 by Assemblyman Fred Aguiar and 15
co-authors, which would transfer back to the original taxing jurisdictions the growth
in that portion of the property tax which was transferred to the State through the
Educational Revenue Augmentation Fund (ERAF) during the 1992-93, 1993-94 and
subsequent fiscal years.
BACKGROUND:
As the Board of Supervisors is well aware, beginning in the 1992-93 fiscal year, the
State transferred a substantial portion of the property tax from the county, cities and
special districts to the State through a mechanism referred to as the Educational
Revenue Augmentation Fund (ERAF). The value of this amount continues to grow
each year as the property tax grows. A number of efforts are underway in the current
Session of the Legislature to reverse, in full or in part, this property tax transfer to the
State.
CONTINUED ON ATTACHMENT: YES SIGNATURE:
RECOMMENDATION OF COUNTY ADMINISTRATOR RECOMMENDATION OF BOARD COMMITTEE
X APPROVE OTHER
SIGNATURE(S):
ACTION OF BOARD ON Apil 16, Ma APPROVED AS RECOMMENDED X OTHER
VOTE OF SUPERVISORS
I HEREBY CERTIFY THAT THIS IS A TRUE
UNANIMOUS(ABSENT ) AND CORRECT COPY OF AN ACTION TAKEN
AYES: NOES: AND ENTERED ON THE MINUTES OF THE BOARD
ABSENT: ABSTAIN: OF SUPERVISORS ON THE DATE SHOWN.
ATTESTED April 16, 1996
Conta +t: PHIL BATCHELOR,CLERK OF THE BOARD OF
CC: Jee Page 2 SUPERVISORS AND COUNTY ADMINISTRATOR
BY ,DEPUTY
Assemblyman Aguiar has introduced AB 2797 which would provide, beginning with
the 1996-97 fiscal year, that the growth in the value of this transfer to the ERAF
would not go to the State but instead would be retained by the original taxing
jurisdiction. This would be accomplished by calculating the value of the property tax
transfer to the ERAF in the 1994-95 fiscal year and subtracting from that amount the
value of the property tax transfers to the ERAF for the 1992-93 and 1993-94 fiscal
years. The difference, the growth in the property tax transferred to the ERAF, would
instead be left with the appropriate county, city or special district.
While this is a fairly modest approach to addressing the theft of property tax revenue
from local governments, it is a beginning and one that hopefully would have the
support of the Administration. It is, therefore, recommended that the Board of
Supervisors adopt a support position with regard to AB 2797.
We have been advised that the Building Industry Association is in support of AB
2797 and urges the Board of Supervisors to support the bill.
cc: County Administrator
Auditor-Controller
Tony Enea, Senior Deputy County Administrator
Assemblyman Fred Aguiar
Room 4162 State Capitol
Sacramento, CA 95814
Les Spahnn
Heim, Noack, Kelly & Spahnn
1121 L Street, Suite 100
Sacramento, CA 95814
-2-
i
CALIFORNIA LEGISLATURE-1995-96 REGULAR SESSION
ASSEMBLY BILL No. 2797
Introduced by Assembly Members Aguiar, Bowler, Burton,
Bustamante, Cortese, Hauser, House, Machado, Mazzoni,
Miller, Richter, and Woods
(Coauthors: Senators Costa, Leslie, Marks, and Thompson)
February 22, 1996
An act to amend Sections 97.2, 97.3, and 97.38 of, and to add
Section 97.52 to, the Revenue and Taxation Code, relating to
{ taxation, and declaring the urgency thereof, to take effect
immediately.
LEGISLATIVE COUNSEL'S DIGEST
}. AB 2797, as introduced, Aguiar. Property tax revenue
allocations.
Existing law generally requires the county auditor, in each
fiscal year, to allocate property tax revenue to each local
jurisdiction in an amount equal to the sum of that amount of
revenue allocated to that jurisdiction in the prior fiscal year,
and that jurisdiction's portion of the annual tax increment, as
defined. Existing property tax law modifies._ this general
<; provision by requiring that, for purposes.'of determining
._ property tax revenue allocations in each county for the
1992-93 and 1993-94 fiscal years, the amounts of property tax
{ revenue deemed allocated in- the prior fiscal year to the
county, cities, and special districts be reduced in,accordance
with certain formulas. It requires, for the 1992-93 and 1993-94
fiscal years, and each subsequent fiscal year, that the revenues
not allocated to the county, cities, and special districts as a
99
AB 2797 — 2 —
result of these reductions be transferred to the Educational
Revenue Augmentation Fund (ERAF) in that county for
allocation to school districts, community college districts, and
the county office of education, and then to the county
superintendent of schools for the funding of special education
programs. It also requires the auditor for the County of Marin,
commencing with the 1993-94 fiscal year, and the auditor for
the County of Mono, commencing with the 1994-95 fiscal
year, to apply ERAF moneys that, as a result of max'imum
allocation limits, may not be allocated to these school entities
to proportionately decrease the reduction and transfer
amounts otherwise determined for the county, cities, and
special districts for the 1993-94 fiscal year.
This bill would limit the application of the requirement that
ERAF money be allocated to' county superintendents of
schools for the funding of special education programs to the
1995-96 fiscal year. This bill would also expand the reduction
and transfer decrease provision currently applicable only to
the County of Marin and: the County o,f,,Mono to apply to all
counties in the state commencing with the 1996-97 fiscal year.
By imposing new duties upon county auditors with respect to
the annual allocation of ad valorem property tax revenues,
this bill would impose a state-mandated local program.
This bill would also modify the general reduction and
transfer provisions . by requiringeach county auditor,
commencing with property tax revenue allocations for the
1996-97 fiscal year, to allocate the "shift growth amount," as
defined, of the county, and each city and special district, to
that local agency, rather than to. the county's ERAF. Itmould
-i the
further require that . any reductions, . resulting from
implementation of this bill, in the amount of revenues
allocated to a county's ERAF,be applied exclusively to reduce
the amount of revenues allocated from that fund to, school
districts and county offices of education. By imposing new
duties upon county auditors in the annual allocation of ad 4
valorem property tax revenues, this bill would impose a
state-mandated local program.
The California Constitution requires the state to reimburse
local agencies and school districts for certain costs mandated
99
- 3 — AB 2797
ional � ' by the state. Statutory provisions establish procedures for
�- for making that reimbursement.
and This bill would provide that no reimbursement is required
aunty by this act for a specified reason.
ation This bill would declare that it is to take effect immediately
sarin, low _ as an urgency statute.
)r for Vote: 2/3. Appropriation: no. Fiscal committee: yes.
fiscal State-mandated local program: yes.
num
tities The people of the State of California do enact as follows.
nsfer
and 1 SECTION 1. Section 97.2 of the Revenue and
2 Taxation Code is amended to read:
: that 3 97.2. Notwithstanding any other provision of this
is of 4 chapter, the computations and allocations made by each
the 5 county pursuant to Section 96.1 or its predecessor section
tion 6 shall be modified for the 1992-93 fiscal year pursuant to
ly to 7 subdivisions (a) to (d), inclusive, and for the 1997-98 and
.o all 8 1998-99 fiscal years pursuant to subdivision (e) , as follows:
year. 9 (a) (1) Except as provided in paragraph (2) , the
!ct to 10 amount of property tax revenue deemed allocated in the
lues, 11 prior fiscal year to each county shall be reduced by the
12 dollar amounts indicated as follows,multiplied by .953649:
and i 13
litor, 14 Property
' the 15 Tax Reduction
as 16 per County.
:t, to 17 Alameda . . . . . . . . . . . . . ... . . . . . . . . . $ 27,323,576
ould 18 Alpine . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . 5,169
the 19 Amador . . . . . . ... . . . . . . . . . . . ... . . . . . . . . . . . . . 286,131
nues 20 . Butte . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ... . . . . 846,452
3uce .21 Calaveras . . . . . . . . . . .. . . . . ... . . . . . . . . . . . . . . . 507,526
'pool 22 Colusa . . . . . . . . . . . . . . . . . . . . . . . . . . . 186,438
new 23 Contra Costa . . . . . . . . . . . . . . . . . . . . . . . . . . . 12,504,318
,f ad 24 ' Del Norte . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 46,523
-se a 25 El Dorado . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1544 590
26 . Fiesno .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..... . 5,387,570
)urse 27 Glenn . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 378,055
ated 28 Humboldt . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,084,968
Im erial
29 p 998,222
99 99
AB 2797 — 4 —
I
- 4 --
1 Ingo . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 366,402
2 Kern . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6,907,282
3 Kings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,303,774
4 Lake . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 998,222
5 Lassen . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 93,045
6 Los Angeles . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 244,178,806
7 Madera . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 809,194
8 Marin . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3,902,258
9 Mariposa . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 40,136
10 Mendocino . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,004,112
11 Merced . . . . . . . . . . . . . . . . . :. . . . . . . . . . . . . . . . 2,445,709
12 M¢doc . . . . . . . . . . . . . . : .. . . . . . . . . . . . 134,650
13 Mono . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 319,793
14 , Monterey . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2,519,507
15 Napa . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,362,036
16 Nevada . . . . . . . 762,585
17 Orange . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9,900,654
18 Placer . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,991,265
19 Plumas . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 71,076
20 Riverside . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7,575,353
t S�
21 Sacramento . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15,323,634
22 San Benito . . . . . . . . . . . . . . . . . :. . . . . . . . . . . . . 198,090
23 San Bernardino . . . . . . . . . . . . . . . . . . . . . . . . . . . 14,467,099
24 San Diego . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17,6871776
25 San Francisco . . . . . . : . . . . . . . . . . . . . . . . . . . . . 53,266,991 '
26 San Joaquin . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8,574,869
27 San Luis Obispo . . . . , . . . . . . . . . . . . . . . . . . : 2,547,990
28 San Mateo . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7,979,302
29 Santa Barbara . . . . . .
. . . . 4,411,812
::. 30 Santa Clara . . . . . . . . . . . 20,103,706
31 Santa Cruz . . ... . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,416,413
32 Shasta . . . . . . . . . . . . . . . . . . . . . . 1,096,468
33 Sierra . . . . . . . . . . . :. . . . . . . . 97,103 4 ,
34 Siskiyou . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 467,390
35 Solano . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5,378,048
36 Sonoma . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5,455,911
37 Stanislaus . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2,242,129
38 Sutter . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . 831,204
39 Tehama . . . . . . . . . . . . . . . . . . . . 450,559
99
- 5 - AB 2797
i
66,402 1 Trinity . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
50,399
07,282 2 Tulare . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4,228,525
03,774 3 Tuolumne . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 740,574
98,222 4 Ventura . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9,412,547
93,045 5 Yolo . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,860,499
78,806 _ 6 Yuba . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 842,857
09,194 7
02,258 8 (2) Notwithstanding paragraph (1)., the amount of the
40,136 9 reduction specified in that paragraph for any county or
04,112 10 city and county that has been materially and substantially
45,709 . 11 impacted as a result of a federally declared disaster, as
34,650 12 evidenced by at least 20 percent of the cities, or cities and
19,793 13 unincorporated areas of the county representing 20
19,507 14 percent of the population within the county suffering
62,036 15 substantial damage, as certified by the Director of the
62,585 16 Office of Emergency Services, occurring between
X0,654 17 October 1, 1989, and-the effective date of this section,shall
31,265 18 be reduced by that portion of five million dollars
71,076 19 ($5,000,000) determined for that county or city and
75,353 . 0
OF
. 20 county pursuant to subparagraph (B) of paragraph (3) .
X3,634 21 (3) On or before October 1, 1992, the Director of
)8,090 22 Finance shall do all of the following:
37,099 23 (A) Determine the population of each county and city
37,776 24 and county in which a federally declared disaster has
16,991 0 25 occurred between October 1, 1989, and the effective date
74,869 26 of this section.
17,990 27 (B) Determine for each county and city and county as
79,302 28 described in subparagraph (A) its share of five million
11,812 29 dollars ($5,000,000) on the basis of that county's
)3,706 30 population relative to the total population of all counties
16,413 31 described in subparagraph (A) .
)6,468 32 (C) Notify each auditor of each county and city and
)7,1030
6 33 county of . the amounts determined pursuant to
17,390 34 subparagraph (B) .
'8,048 35 (b) (1) Except as provided in paragraph (2) , the
3,911 36 amount of property tax revenue deemed allocated in the
12,129 37 prior fiscal year to each city, except for a newly
31,204 38 incorporated city that did not receive property tax
30,559 39 revenues in the 1991-92 fiscal year, shall be reduced by 9
40 percent. In making the above computation with respect
99 99
AB 2797 — 6 —
I
6 _1 to cities in Alameda County, the computation for a city
2 described in paragraph (6) of subdivision (a) of Section
3 100.7, as added by Section 73.5 of Chapter 323 of the
4 Statutes of 1983, shall be adjusted so that the amount
5 multiplied by 9 percent is reduced by the amount
6 determined for that city for "museums" pursuant to
7 paragraph (2) of subdivision (h) of Section 95.
8 (2) Notwithstanding paragraph (1) , the amount of the
9 reduction determined pursuant to that paragraph for any
. 10 city that has been materially and substantially impacted
11 as a result of a federally declared disaster, as certified by
12 the Director of - the Office of Emergency Services,
13 occurring between October 1, 1989, and the effective
14 date of this section, shall be reduced by that portion of
15 fifteen million dollars ($15,000,000) determined for that
16 city pursuant to subparagraph (B) of paragraph (3) .
17 (3) On or before October 1, 1992, the Director of
18 Finance shall do all of the following:
19 (A) Determine the population of each`city in which a
20 federally declared disaster has occurred between
21 October 1, 1989, and the effective date of this section.
22 (B) Determine for each city as . described in
23 subparagraph (A) its share of fifteen million dollars
24 . ($15,000,000) on the basis of that city's population relative
25 to the total population of all cities described in
26 subparagraph (A) .
27 (C) Notify each auditor of each county and city and
28 county of the amounts determined pursuant to
` n 29 subparagraph (B) .
30 4 In the 1992-93 fiscal
O year and each fiscal year
31 thereafter, the auditor shall adjust the computations
32 required pursuant to Article 4 (commencing with Section
33 98) so that those computations ' do not result in the
34 restoration of any reduction required pursuant to this
35 section.
36 (c) (1) Subject to paragraph (2), the amount of
37 property tax revenue, other than those revenues that are
38 pledged to debt service, deemed allocated in the prior
39 fiscal year to a special district, other than a multicounty
40 district, a local hospital district, or a district governed by
99
- 7 — AB 2797
a city 1 a city council or whose governing board has the same
motion 2 membership as a city council, shall be reduced by 35
)f the 3 percent. For purposes of this subdivision, "revenues that
nount 4 are pledged to debt service" include only those amounts
nount 5 required to pay debt service costs in the 1991-92 fiscal
int to 6 year on debt instruments issued by a special district for
7 the acquisition of capital assets.'
of the 8 (2) No reduction pursuant to paragraph (1) for any
)r any 9 special district, other than a countywide water agency
acted 10 that does not sell water at retail, shall exceed an amount
ed by 11 equal to 10 percent of that district's total annual revenues,
vices, 12 from whatever source, as shown in the 1989-90 edition of
active 13 the State Controller's Report on Financial Transactions
:on of 14 Concerning Special Districts (not including any annual
r that 15 revenues from fiscal years following the 1989-90 -fiscal
16 year) . With respect- to any special district, as .defined
ar of 17 pursuant to subdivision (in) of Section 95, that is allocated
18 property tax revenue pursuant to this chapter but does
rich a 19 not appear in the State Controller's Report on Financial
ween 0 20 Transactions Concerning Special Districts, the auditor
on. 21 shall determine the total annual revenues for that special
d in 22 district from the information in'the 1989-90 edition of the
ollars 23 State Controller's Report on Financial Transactions
dative 24 Concerning Counties. With respect to a special district
d in 25 that did not exist in the 1989-90 fiscal year, the auditor
.,26 may use information from the first full fiscal year, as
and 27 appropriate, to determine the total annual revenues for
Lt to 28 that special district. No reduction pursuant to paragraph
29 (1) for any countywide water agency that doesnotsell
year 30, water at retail shall exceed an amount equal to.10 percent
itions �311. of that portion of that agency's general fund derived from
32
ction , property'tax revenues. .
i the . .33 '(3) The auditor in each county shall, on or before
this ' 34 January 15, 1993, and on or before Januar 30 of each year
35 thereafter, submit information mation to the Controller
it of 36 concerning the amount of the property tax revenue
it are 37 reduction to,each special district within that county as a
prior 38 ,result of paragraphs (1) and (2) . The Controller shall
)unty Ak 39' certify that the calculation of the property tax -revenue
�d by 40 reduction to each special district within that county is
99 99
AB 2797 — 8 —
I accurate and correct, and submit this information to the
2 Director of Finance.
3 (A) The Director of Finance shall determine whether
4 the total of the amounts of the property tax revenue
5 reductions to special districts, as certified by the
6 Controller, is equal to the amount that would be required
7 to be allocated to school districts and community college
8 districts as a result of a three hundred seventy-five million
9 dollar ($375,000,000) shift of property tax revenues from
10 special districts for the 1992-93 fiscal year. If,for any year,
11 the total of the amount of the property tax revenue
12 reductions to special districts is les's than the amount as
13 described in the preceding sentence, the amount of
14 property tax revenue, other than those revenues that are
15 pledged to debt service, deemed allocated in the prior
16 fiscal year to a special district, other than a multicounty
17 district, a local hospital district, or a district governed by
18 a city council or whose governing board has the same
.19 membership as a city council, shall, subject to
20 subparagraph (B) be ,reduced by an amount up to 5
21 percent of the amount subject to reduction for that
22 ' district pursuant to paragraphs (1) and (2) .
23 (B) No reduction pursuant to subparagraph (A) , in
24 conjunction with a r'eduction pursuant to paragraphs (1)
.25 and (2), for any special district, other than a countywide
26 water agency that- does not sell water at retail, shall
27 exceed an amount equal to 10 percent of that district's
28 total annual revenues, from whatever source, as 'shown in
29 the most recent State Controller's Report on Financial
30 Transactions Concerning Special Districts..No reduction
31 pursuant to subparagraph (A) in conjunction with a
32 reduction pursuant to, paragraphs (1) and, (2), for any
33 countywide water agency that does not sell,water at retail
34 shall exceed an amount equal to 10 percent of that portion
35 of that agency's general fund derived from property tax
36 revenues,
37 (C) In no event shall the amount of the property tax
38 revenue loss to a special district derived pursuant to
39 . subparagraphs (A) and (B) exceed 40
percent of that
99
• #
— 9 — AB 2797
D the 1 districts property tax revenues or 10 percent of that
2 district's total revenues, from whatever source.
ether 3 (4) For the purpose of determining the total annual
nue 4 revenues of a special.district that provides fire protection
the 5 or fire suppression services, all of the following shall be
tired 6 excluded from the determination of total annual
llege •! 7 revenues:
:llion 8 (A) If the district had less than two million dollars
from 9 ($2,000,000) in total annual revenues in the 1991-92 fiscal
year, 10 year, .the revenue generated by a fire suppression
,-nue 11 assessment levied pursuant to Article 3.6 (commencing
nt as 12 with Section 50078) of Chapter 1 of Part 1 of Division 1 of
it of 13 Title 5 of the Government Code.-
t are 14 (B) Any appropriation for fire protection received by
Drior 15 a district pursuant to Section 25642 of the Government
unty 16 Code.
d by 17 (C) The revenue received by a district as a result of
:ame 18 contracts entered into pursuant to Section 4133 of the
to 19 Public Resources Code.
to 5 20 (5) For the purpose of determining the total annual
21 revenues of a resource conservation servation district, all of the
22 following shall be excluded from the determination of
in 23 total annual revenues:
(1) 24 (A) Any revenues received by that district from the
wide (. 25 state for financing the acquisition of land, or the
shall 26 construction or improvement of state projects, and for
-ict's 27 which that. district serves as the fiscal agent in
in in 28 administering those state funds pursuant to an agreement
zcial 29 entered into between that district and a state agency.
:tion 30 (B) Any amount received by that district as a private
.th a 31 gift or ,donation.
any 32 (C) Any amount received as a county grant or contract
etail 33 as. supplemental to, or independent of, that- district's
-tion 34 property tax share.
tax '35 (D) Any amount received by that district as a federal
36 or state grant.
tax 37 (d) (1) The amount of property tax revenues not
:t to 38 allocated to the county, cities within the county, and
that 39 special districts as a result of the reductions calculated
( p 40 pursuant.to subdivisions (a), (b), and (c) shall instead be
99 99
i
AB 2797 -- 10 —
I deposited in the Educational Revenue Augmentation
2 Fund to be established in each county. The amount of
3 revenue in the Educational Revenue Augmentation
4 Fund, derived from whatever source; shall be allocated
5 pursuant to paragraphs (2) and (3) to school districts and
6 county offices of education, in total, and to community
7 college districts, in total, in the same proportion that
8 property tax revenues were distributed to school districts
9 and county offices of education, in total, and community
10 college districts, in total, during the 1991--92 fiscal year.
11 (2) The auditor shall, based on information provided
12 by the county superintendent of schools pursuant to this
13 paragraph, allocate the proportion of the Educational
14 Revenue Augmentation Fund to those school districts
15 and county offices of education within the county that are
16 not excess tax school entities,as defined in subdivision (n)
17 of Section 95. The county superintendent of schools shall
18 determine the amount to be allocated to each school
19 district and county office of education in inverse
20 proportion to the amounts of property tax revenue per
21 average daily attendance in each school district and
22 county office of education. In no Ievent shall any
23 additional money be allocated from the fund.to a school
24 district or county office of education upon ,that school i
25 district or county office of education becoming an excess
26 tax school entity.
27 (3) The auditor shall, based_ on information provided
28 by the Chancellor of the California Community Colleges
29. pursuant to this paragraph, allocate the proportion of the
30 Educational Revenue Augmentation Fund to those
31 community college districts within the county that ,are
.32 not excess tax school entities,as defined in subdivision- (n)
33 of Section 95. The chancellor shall determine the amount
34 to be allocated to each community college district in
35 inverse proportion to the amounts of property tax `
36 revenue per funded full-time equivalent student in each
37 community college district. In no event shall any i
38 additional money be allocated from the fund to a Y
39 community college district upon that district becoming
40 an excess tax school entity.
99
AB 2797
tation 1 (4) (A) If, after making the allocation required
.int of 2 pursuant to paragraph (2) , the auditor determines that
tation 3 there are still additional funds to be allocated, the auditor
cated 4 shall allocate those excess funds pursuant to paragraph
is and 5 (3) . If, after making the allocation pursuant to paragraph
unity 6 (3) , the auditor determines that there are still additional
i that 7 funds to be allocated, the auditor shall allocate those
;tricts 8 excess funds pursuant to paragraph (2) .
unity 9 (B) For the 1995-96 fiscal year a*d eaeh fiseal yeft'f
rear. 10 they-eeffer only, if, after making the allocations pursuant
vided 11 to paragraphs. (2) and (3) and subparagraph (A) , the
o this 12 auditor determines that there are still additional funds to
tional 13 be allocated, the auditor shall allocate those excess funds
;tricts 14, to the county superintendent of schools. Funds allocated
at are 15 pursuant to this subparagraph shall be counted as
In (n) 16 property tax revenues, for special education programs in
; shall 17 augmentation of the amount calculated pursuant to
chool 18 Section 2572 of the Education Code, to the extent that
verse 19 those property tax revenues offset state aid for county
e per20 (;offices of education and school districts within the county
and ( ` 21 pursuant to Section 56712 of the Education Code. �the
any 22 5�fiseal�� 3, This subparagraph shall have
chool 23 no application to the County ,of Mono and the amount
chool 24 allocated pursuant to this subparagraph in the County of
,xcess 25 Marin shall not exceed five million dollars ($5,000,000) .
26 (5) For purposes of allocations made pursuant to
✓ided 27 Section 96.1 or its predecessor section for the 1993-94
leges 28 fiscal year, the 'amounts allocated from the Educational
)f the 29 Revenue Augmentation Fund pursuant to this
those 30 subdivision, other than amounts deposited in the
Lt are 31 Educational Revenue Augmentation Fund pursuant to
n (n) . 32 Section 33681 of the Health and Safety Code, shall be
count33 deemed property tax revenue allocated to the
:ct in • ( { 34 Educational Revenue Augmentation Fund in the prior
tax 35 fiscal year.
each 36 (e) (1) For the.1997-98 fiscal year:
any 37 (A) The amount of property tax revenue deemed
to a 38 allocated in the prior fiscal year to any city subject to the
ming 39 reduction specified in paragraph (2) of subdivision (b)
(( S 40 shall be reduced by an amount that is equal to the
99 99
AB 2797 12 —
1 difference between the amount determined for the city ;
2 pursuant to paragraph (1) of subdivision (b) and the
3 amount of the reduction determined for the city pursuant
4 to paragraph (2) of subdivision (b) . i
5 (B) The amount of property tax revenue deemed
6 allocated in the prior fiscal year to any county or city and
7 county subject to the reduction specified in paragraph
8 (2) of subdivision (a) shall be reduced by an amount that
9 is equal to the difference between the amount specified
10, for the county or city and county pursuant to paragraph
11 (1) of subdivision (a) and the amount of the reduction
12 determined for the county or city and county pursuant to
13 paragraph (2) of subdivision (a) .
14 (2) The amount of property tax revenues not allocated
15 to a city or city and county as a result of this subdivision
16 shall be deposited in the Educational Revenue
17 Augmentation Fund described in subparagraph (A) of
18 paragraph (1) of subdivision (d) .
19 (3) For purposes of allocations made pursuant to
20 Section 96.1 for the 1998-99 fiscal year, ,the amounts
21 allocated from the Educational Revenue Augmentation
22 Fund pursuant to this subdivision shall be deemed
23 property tax revenues allocated to the Educational
24 Revenue Augmentation Fund in the prior fiscal year.
25 (f) it is the intent of the Legislature in enacting this
26 section that this section supersede and be operative in
27 place of Section 97.03 of the Revenue and Taxation Code, `
28 as added by Senate Bill 617 of the 1991-92 Regular Session.
29 � SEC. 2. Section 97.3 of the Revenue and Taxation
30 Code is amended to read: `
f i
31 97.3. Notwithstanding any other , provision of this
f
32 chapter, the computations and allocations made by each
33 county pursuant to Section 96.1,or its predecessor section,
34 as modified by Section 97.2 or its predecessor section for f
35 the 1992-93 fiscal.year, shall be modified for the 1993--94
r
36 fiscal year pursuant to subdivisions (a) to (c), inclusive, `
37 as follows: 3
38 (a) The amount ,of property tax revenue deemed 3
39 allocated in the prior fiscal year to each county and city - 3
40 and county shall be reduced by an amount to be E€
99
- 13 — AB 2797
ie city I determined by the Director of Finance in accordance
id the 2 with the following:
rsuant 3 (1) The total amount of the property tax reductions for
4 counties and cities and counties determined pursuant to
-emed 5 this section shall be one billionnine hundred ninety-eight
ty and 6 million dollars ($1,998,000,000) .in the 1993-94 fiscal year.
.graph 7- (2) The Director of Finance shall determine the
it that 8 amount of the reduction for each county or city and
!cified 9 county as follows:
graph 10 (A) The proportionate share of the property tax
.iction 11 ', revenue reduction for each county or city and county that
ant to 12 would have been imposed on all counties under the
13 proposal specified in the "May Revision of the 1993-94
icated 14 Governor's Budget" shall be determined by reference to
vision 15 the document entitled "Estimated County Property Tax
venue 16 Transfers Under Governor's May Revision Proposal,"
A) of 17 published by the Legislative Analyst's Office on June 1,
18 1993.
nt , to 19 (B) Each county's or city and county's proportionate
,ounts 20 share of total taxable sales in all counties in the 1991-92
Cation 21 fiscal year shall be determined.
erred 22 (C) An amount for each county and city and county
tional 23 shall be determined by applying its proportionate share
ar. 24 determined pursuant to subparagraph (A) to the one
g this. 25 billion nine hundred ninety-eight million dollar
ve in 26 ($1,998,000,000) statewide reduction for counties and
i
code, 27 cities and counties.
:ssion. 28 (D) An amount for each county and city and county
Cation 29 shall be determined by applying its proportionate share
30 determined pursuant to subparagraph (B). to the one
F this 31 billion nine hundred .ninety-eight million do-Ilak
each 32 ($1,998,000,000) statewide reduction for counties and
ction, 33 cities and counties.
)n for 34 (E). The Director of Finance shall add the amounts
93-94 35 determined pursuant to sub h
paragrap, s (C) and (D) for
-Isive, 36 each county and city and county, and divide the resulting
37 figure by two. The amount'so determined for each county
y
_=,med
38 and city and count shall be divided by a factor of 1.038.
d city39 The resulting figure shall be the.amount of property tax
-o be 0
99 99
,TW
AB 2797 — 14 -
1
14 -1 revenue to be subtracted from the amount of property tax
2 revenue deemed allocated in the prior fiscal year.
3 (3) The Director of Finance shall, by July 15, 1993,
4 report to the Joint Legislative Budget Committee its
5 determination of the amounts determined pursuant to
6 paragraph (2) .
7 (4) On or before August 15, 1993, the Director of t
. 8 Finance shall notify the auditor of each county and city
9 and county of the amount of property tax revenue
10 reduction determined for each county and city and t 1
11 county. 1
12 (5) Notwithstanding any other , provision of this ! 1,
13 subdivision, the amount of the reduction specified in L
14 paragraph (2) for any county or city and county that has 1-
15 first implemented, for the 1993-94 fiscal year, the l�
16 alternative procedure for the distribution of property tax P
17 levies authorized by Chapter 2 (commencing with 1'
18 Section 4701) of Part 8 shall be reduced, for the 1993-94 P
19 fiscal year only, in the amount of any increased revenue 1(
20 allocated to each qualifying school entity that would not 2(
21 have been allocated for the 1993-94 fiscal year but for the 21
22 implementation of that alternative -procedure. For 2r
23 purposes of this paragraph, "qualifying school entity" 22
24 means any school district, county office of education, or 24
25 community college district that is not an excess tax school 25
26 entity as defined in Section 95.1. Notwithstanding any 26
27 other provision of this paragraph, the amount of any 27
28 reduction calculated pursuant to this paragraph for any 28
29 county or city and county shall not exceed the reduction. 29
30 calculated for that county or city and county pursuant to 30
31 paragraph (2). 31
32 (b) The amount of property tax revenue deemed 32
.33 allocated in the prior fiscal year to each city shall be 33
34 reduced by an amount to be determined by the Director 34
35 of Finance in accordance with the following: 35
36 (1) The total amount of the property tax reductions 36
37 determined for cities pursuant to this section shall be two 37
38 hundred eighty-eight million dollars ($288,000,00. 0) in the 38
39 1993--94 fiscal year. _ 39
40
99
- 15 — AB 2797
y tax t 1 (2) The Director of Finance shall determine the
2 amount of reduction for each city as follows:
1993, 3 (A) The amount of property tax revenue that is
e its 4 estimated to be attributable in the 1993-94 fiscal year to
'it to 5 the amount of each city's state assistance payment
6 received by that city pursuant to Chapter 282 of the
)r of ?, 7 Statutes of 1979 shall be determined.
city 8 (B) A factor for each city equal to the amount
roue 9 determined pursuant to subparagraph (A) for that city,
and 10 divided-by the total of the amounts determined pursuant
11 to subparagraph (A) for all cities, shall be determined.
this 12 (C) An amount for each city equal to the factor
d in 13 determined pursuant to subparagraph (B) , multiplied by
t has 14 three hundred eighty-two million five hundred thousand
the 15 dollars ($382,500,000) , shall be determined.
y tax a 16 (D) In no event shall the amount for any city
with 17 determined pursuant to subparagraph (C). exceed a per
3-94 18 capita amount of nineteen dollars and thirty-one cents
,nue 19 ($19.31), as determined in accordance with that city's
t not y 20 population on January 1, 1993, as estimated by the
r the 21 Department of Finance.
For 22 (E) The amount determined for each city pursuant to
City" 23 subparagraphs (C) and (D) shall be the amount of
a, or 24 property tax revenueto be subtracted from the amount
hool 25 of property tax revenue deemed allocated in the prior
any 26 year.
any. 27 (3) The Director of Finance shall, by July 15, 1993,
any 28 report to the Joint Legislative Budget Committee those
.tion- 29 amounts determined pursuant'to paragraph (2) .
at to 1 30 (4) On or before August 15, 1993, the Director of
31 Finance shall notify each county auditor of the'amount of
med 32 property tax revenue reduction determined for each.city
1 be ! 33 located within that county.
,ctor � 34 (c)' (I) The amount of property,tax revenue deemed
35 allocated in the prior fiscal year to'each special district, as
:ions 36 defined pursuant to subdivision (m) of Section 95, shall be
two 37 reduced by the amount determined for the district
1 the 38 pursuant to paragraph (3) and increased by the amount
39 determined for the district pursuant to paragraph (4)
( 40 The total net amount of these changes is intended to
99 99
AB 2797 = 16 -
1
6 -1 equal two hundred forty-four million dollars 'j 1
2 ($244,000,000) in the 1993-94 fiscal year.
3 (2) (A) Notwithstanding any other provision of this
4 subdivision, no reduction shall be made pursuant to this
5 subdivision with respect to any of the following special
6 districts:
7 (i) A local hospital district as described in Division 23
8 (commencin with Section 32000 of the Health and
g )
9 Safety Code.
10 (ii) A water agency that does not sell water at retail,
11 but not including an agency the primary function of
12 which, as determined on the basis of total revenues, is i
13 flood control. i
14 (iii) A transit district.
15 (iv) A police protection district formed pursuant to
16 Part 1 (commencing with Section 20000) of Division 14 of
17 the Health and Safety Code.
18 (v) A special district that was a multicounty special
19 district as of July�l, 1979. ?
20 (B) Notwithstanding any other provision of this
21 subdivision, the first. one hundred four thousand dollars
22 ($104,000) of the amount of any reduction that otherwise
.23 would be made under this subdivision with respect to a i
24. qualifying community services district shall be excluded.
25 For purposes of this subparagraph, a "qualifying
26 community services district" means a community service
27 district that meets all of the.following requirements:
28 .(i) Was formed pursuant to Division 3 (commencing
29 with Section 61000) of Title 6 of:the Government Code.
30 (ii) Succeeded to the duties and properties of a police
31 protection district upon the dissolution of that district.
32 (iii). Currently .provides police protection services to
33 substantially the same territory as did that district.
34 (iv). Is located within a county in which the board of W
35 supervisors has requested the Department of Finance
36 that this subparagraph be operative in the county.
37 (3) (A) On or before September 15, 1993, the county
38 auditor shall determine an amount for each special
39 district equal to the amount of its allocation determined
40 pursuant to Section 96 or 96.1, and Section 96.5 or their
99
- 17AB 2797
—
I predecessor sections for the 1993-94 fiscal year multiplied
dollars Ago' 2 by the ratio determined pursuant to paragraph (1) of
of this 3 subdivision (a) of former Section 98.6 as that section read
to this 4 on June 15, 1993. In those counties that were subject to
;pecial 5 former Sections 98.66, 98.67, and 98.68, as those sections
6 read on that same date, the county auditor shall
Sion 23 f 7 determine an amount for each special district that
-.h and 8 represents the current amount of its allocation
9 determined pursuant to Section 96 or 96.1, and Section
retail, 10 96.5 or their predecessor sections for the 1993-94 fiscal
ion of 11 year that is attributed to the property tax shift from
..ues, is 12 schools required by Chapter 282 of the Statutes of 1979.
13 In that county subject to Section 100.4, the county auditor
14 shall determine an amount for each special district that
.ant to i 15 represents the current amount of its allocations
n 14 of 16 determined pursuant to Section 96, 96.1, 96.5, or 100.4 or
17 their predecessor sections for the 1993-94 fiscal year that
3pecial 18 is* attributable to the property tax shift from schools
19 required by Chapter 282 of the Statutes of 1979. In
if this 20 determining these amounts, the county auditor shall
21 adjust for the influence of increased assessed valuation
dollars rwise22 within each district, including the effect of jurisdictional
e
ct to a 23 changes, and the reductions in property tax allocations
-luded. 24 required in the 1992,93 fiscal year by Chapters 699 and
I g 25 , 1369 of the Statutes of 1992-1n the case of a special district
ifyin
;ervice a 26 that has been consolidated or reorganized, the auditor
27 shall determine the amount of its current property tax
its:
28 allocation that is attributable to the prior district's or
Code.
ing 29 districts' receipt of'state assistance payments pursuant ursuant to
police 30 Chapter 282 of the Statutes of 1979. Notwithstanding any
trict. 31 other provision of this paragraph, for a special district that
ices to 32 is governed by a city council or whose governing board
33 has the same -membership as a city council and that is a
yard of 34 subsidiary district as defined in subdivision' (e) of Section
finance
35 .16271 of the Government Code, the county auditor shall
36 multiply the amount that otherwise would be calculated
county 37 pursuant to this paragraph by 0.38 and the result shall be
special 38 used in the calculations required by paragraph (5). In no
-mined 39 event shall the amount determined by this paragraph be
r their 0, 40 less than zero.
99
99
AB 2797
1 (B) Notwithstanding subparagraph (A) , commencing
2 with the 1994-95 fiscal year, in the County of Sacramento,
3 the auditor shall determine the amount for each special
4 district that represents the current amount of its
5 allocations determined pursuant to Section 96, 96.1, 96.5,
6 or 100.6 for the 1994-95 fiscal year that is attributed to the
7 property tax shift from schools required by Chapter 282 '►
8 of the Statutes of 1979.
9 (4) (A) On or before September 15, 1993, the county
10 auditor shall determine an amount for each special It
11 district that is engaged in fire protection activities, as
L
12 reported to the Controller for inclusion in the 1989-90 1�
13 Edition of the Financial Transactions Report Concerning 1
14 Special Districts under the heading of"Fire Protection," 144
15 that is equal to the amount of revenue allocated to that 15
16 special district from the Special District Augmentation 16
17
17 Fund for fire protection activities in the 1992-93 fiscal
18 year. In the case of a special district, other than a special 18
19 district governed by the county board of supervisors or 19
20 whose governing body is the same as the county board of 20
2121 supervisors, that is engaged in fire protection activities as
22
22 reported to the Controller, the county auditor shall also 23
23 determine the amount by which the district's amount 24
24 determined pursuant- to paragraph (3) exceeds the 25
25 amount by which its allocation was reduced by operation ` .
26 of former Section 98.6 in the 1992-93 fiscal year. This 26
27 amount shall be added to the amount otherwise 27
28 determined for the district under this paragraph. In any 28
29 county subject to former Section 98.65, 98.66, 98.67, or 29
30 .98.68 in that same fiscal year, the county auditor shall 3�
31 determine for each special district that is engaged in fire
32 protection activities an amount that is equal to. the 32 1
33 amount determined for that district pursuant to 33 r
34 paragraph (3) 34 1
35 (B) For purposes of this paragraph, a special district 35 °
36 includes any special district that is allocated property tax 36 o
37 revenue pursuant to this chapter and does not appear in 37 t t
38 the State Controller's Report on Financial Transactions 38 94
39 Concerning Special Districts, but is engaged in fire 39 ti
{ 40 in
99
_ 19 — AB 2797
I protection activities and appears in the State Controller's
acing 2 Report on Financial Transactions Concerning Counties.
.ento,
.ectal 3 (5) The total amount of property taxes allocated to
if- its 4 special districts by the county auditor as a result of
96 5, 5 paragraph (4) shall be subtracted from the amount of
, .
:o the 6 property tax revenues not allocated to special districts by
-r 282 7 the county auditor as a result of paragraph (3) to
8 determine the amount to be deposited in the Education
aunty 9 Revenue Augmentation Fund as specified in subdivision
1
)ecial 0 (d) .
--s, as 11 (6) On or before September 30, 1993, -the county
39-90 I 12auditor shall notify the Director of Finance of the net
13
.ning amount determined for special districts pursuant to
ion," 14 paragraph (5) .
that 15 (d) (1) The amount of property tax revenues not
16 allocated to the county, city and county,,cities within the
ation
fiscal 17 - county, and special districts as a result of the reductions
)ecial 18 required by subdivisions (a), (b)., and (c) shall instead be
)rS or 19 deposited in the Educational Revenue Augmentation
,.rd of 20 Fund established in each county or city' and county
ies as 21 pursuant to Section 97.2. The amount of revenue in the
I also 22 Educational Revenue Augmentation Fund, derived from
Count 23 whatever source, 'shall be allocated pursuant to
the 24 paragraphs .(2) and (3) to school districts and -county
ation 25 offices of education, in total, and to community college
This 26 districts,in total, in the same proportion that property tax
27 revenues were distributed to school districts-and county
,.wise
-i any. 28 offices of education,, in �total, and community college,
;7, or 29 districts,, in total, during the 1992-93 fiscal year.
shall 30 (2) The county auditor- shall, based on information
.i fire 31 provided by the county superintendent of schools
the 32 pursuant to this paragraph, allocate that proportion of the
33 revenue in the Educational Revenue Augmentation
t. to 0 34 Fund to be allocated to school districts and county offices
strict 35 of education only to those school districts and county
y tax 36 offices of education within the county that are not excess
ar in 37 tax school entities, as defined in subdivision (n)�of Section
!
38 95. The county superintendent of schools shall determine
tions
fire 39 the amount to be allocated to each school district in
40 inverse proportion to the amounts of property, tax
99 99
AB 2797
I revenue per average daily attendance in each school
2 district. For each county office of education, the
3 allocation shall be made based on the historical split of
4 base property tax revenue between the county office of
5 education and school districts within the county. In no
6 event shall any additional money be allocated from the
7 Educational Revenue Augmentation Fund to a school
8 district or county office of education upon that district or
9 county office of education becoming an excess tax school
10 entity. If, after determining the amount to be allocated to
11 each school district and county office of education, the
12 county superintendent of schools determines there are
13 still additional funds to be allocated, the county
14 superintendent of schools shall determine the remainder
15 to be allocated in inverse proportion to the amounts of
16 property tax revenue, excluding Educational Revenue.
17 Augmentation Fund moneys, per average daily
18 attendance in each remaining school district, and on the
19 basis of the historical split described above for each
20 county office of education, that is not an excess tax school
21 entity until all funds that would not result in a, school 44
22 district or county office of education becoming an excess
23 tax school entity are allocated. The 'county
24 superintendent of schools may determine the amounts to
25 be allocated between each school district and county VIR
26 office of education to ensure that all funds that would not
27 result in a school district or county office of education
28 becoming an excess-tax school entity are allocated.
29 (3) The county auditor 'shall, based on information
30 provided by the Chancellor of the California Community
31 Colleges pursuant to this paragraph, allocate that 33
32 proportion of the revenue in the Educational Revenue
33 Augmentation. Fund to be allocated to community 3
34 college'districts only to those community college districts 3
35 within the county that are not excess tax school entities, 3
36 as defined in subdivision (n) of Section,95. The chancellor 3
37 shall determine the amount to be allocated to each 3'
38 community college district in inverse proportion to the 3
39 amounts of property tax revenue per funded full-time 3
40 equivalent student in each community college district. In 4"
99
- 21 — AB 2797
-chool f I no event shall any additional money be allocated from the
, - the 2 Educational Revenue Augmentation Fund to a
slit of 3 community college district upon that district becoming
ice of 4 an excess tax school entity.
In no 5 (4) (A) If, after making the allocation required
n the 6 pursuant to paragraph (2) , the auditor determines that
chool 7 there are still additional funds to be allocated, the auditor
-ict or 8 shall allocate those excess funds pursuant to paragraph
chool 9 (3) . If, after making the allocation pursuant to paragraph
:ed to 10 (3), the auditor determines that there are still additional
1, the 11 funds to be allocated, the auditor shall allocate those
e are 12 excess funds pursuant to paragraph (2) . If, after
)unty i 13 determining the amount to be allocated to each
finder 14 community college district, the Chancellor of the
its of 15 California Community Colleges determines that there
,enue. 16 are still additional funds to be allocated, the Chancellor
daily 17 of the California Community Colleges shall determine
n the 18 the remainder to be allocated to each community college
each 19 district in inverse proportion to the amounts of property
chool dllk 20, tax revenue, excluding ., Educational Revenue
chool 21 Augmentation Fund moneys, per funded full-time
xcess 22 equivalent student in each remaining community college
-
)linty 23 district that is not an excess tax school entity until all funds
ats to 24 that would. not result in, a community college district
aunty 25 becoming an excess tax school entity are allocated.
-96 fiscal year etftd ea�eh fiseal yeecr
26 (B) For the 1995
d not
ation 27 thereafter- only, if, after making the allocations pursuant
. 28 to paragraphs (2) and (3) and subparagraph (A), the
ation 29 auditor determines that there are still additional funds to
unity 30 be allocated, the auditor shall allocate those excess funds.
that i 31 to the county superintendent of schools..-Funds allocated
enue i 32 pursuant to this -, subparagraph shall be counted as
unity 33, property tax revenues for special education programs in
tricts 34 -augmentation of the amount calculated 'pursuant to
ities, 35 Section
ection 2572 of the Education Code, to the extent that
!e1lor 36 those property tax revenues offset state aid for county
each 37 offices of education and school districts within the county
the 38 pursuant to Section 56712 of the Education Code. FeT-the
-time 39 95A6 fisea4 yeff eftly,this This subparagraph shall have
Ct. In 40 no application to the County of Mono and the amount
99
99
`AB2797 — 22 — � •y�P
1 allocated pursuant to this subparagraph in the County of � 1
2 Marin shall not exceed five million dollars ($5,000,000) . 2
3 (5) For purposes of allocations made pursuant to 3
4 Section 96.1 for the 1994-95 fiscal year, the amounts 4
5 allocated from the Educational Revenue Augmentation 5
6 Fund pursuant to this subdivision, other than those 6
7 amounts deposited in the Educational Revenue '! 7
8 Augmentation Fund pursuant to any provision of the 8
9 Health and Safety Code, shall be deemed property tax 9
10 revenue allocated to the Educational Revenue 10
11 Augmentation Fund in the prior fiscal year. 11
12 SEC. 3. Section 97.38 of the Revenue and Taxation 12
13 Code is amended to read: 13
14 97.38. Notwithstanding any contrary provision in 14
15 paragraph (4) of subdivision (d) of Section 97.3, for the 15
16 County of Marin, commencing with the 1993-94 fiscal 16
17 year, ftftd for the County of Mono, commencing with the 17
18 1994-95 fiscal year,and for every other countyin the state 18
19 commencing with the 1996-97fiscal year, if, after making 19
20 the allocations pursuant to paragraph (2) of subdivision ;;,;, 20
21 (d) of Section 97.3 as required by subparagraph (A) of21
22 paragraph (4) of subdivision (d) of Section 97.3 and after 22
23 making- the any allocation required pursuant 'to 23
24 subparagraph (B) of paragraph (4) of subdivision (d) of ! 24
25 Section .97.3, the auditor. determines that each 25
26 community college district located entirely within,that 26
27 county is an excess school tax entity as defined in 27
28 subdivision (n) of Section 95, the auditor shall then apply 28
29 any remaining funds to decrease the amounts of those 29
30 reductions calculated pursuant to Section 97.3 with 30
31 respect to the county, cities,: and special districts in 31
32. proportion to the amount of the reduction otherwise 32
33 calcurated under Section 97.3 for. each of those agencies. 33
34 SEC. 4. Section 97.52 is added to the Revenue and 34
35 Taxation.Code, to read: 35
36 97.52. (a) (1) Notwithstanding any other provision 36
37 of this article, commencing with ad valorem property tax 37
38 revenue allocations for the 1996-97 fiscal year, the auditor 38
39 shall allocate to the county, and each city and special 39
40 district, rather than to the county's Educational Revenue y 40
99
- 23 — AB 2797
.nty of '` 1 Augmentation Fund, the shift growth amount, as defined
000) . 2 in subdivision (b) , of that local agency.
Lnt to 3 (b) (1) For purposes of this section, "shift growth
counts 4 amount" means, with respect to the county, or a city or
tation 5 special district, the difference between the following:
those 6 (A) The total amount of property tax revenue that is
venue ( ( 7 attributable in the relevant fiscal year to the reductions
A the 8 calculated for the relevant local agency pursuant to
ty tax 9 Sections 97.2 and 97.3 for the 1992-93 and 1993-94 fiscal
venue 10 years.
11 (B) The total amount of property tax revenue that is
kation 12 attributable in the 1994-95 fiscal year to the reductions
13 calculated for the relevant local agency pursuant to
:)n in 14 Sections 97.2 and 97.3 for the 1992-93 and 1993-94 fiscal
:)r the 15 years.
fiscal 16 (2) Any reduction in the amount of revenues
th the 17 deposited in a county's Educational Revenue
state 18 Augmentation Fund resulting from the implementation
raking 19 of this section, shall be applied exclusively to reduce the
vision V 20 amount of revenues allocated from that fund to school
;A) of 21 districts and county offices of education, and shall in no
1 after 22 event be applied to reduce the amount of revenues
.It ,to 23 allocated from that fund to community college districts.
(d) of 24 SEC. 5. No reimbursement is required by this act
each 25 pursuant to Section 6 of Article XIII B of the California
that 26 Constitution because this act provides for offsetting
ed in 27 savings to local agencies or school districts that result in
apply.- 28 no net costs to the local agencies or school districts,within
those 29 the meaning of Section 17556 of the Government Code.
with 30 Notwithstanding Section 17580 of the Government
cts in 31 Code,unless otherwise specified, the provisions of this act
;rwise 32 shall become operative on the same date that the act
=ies. 0' 33 takes effect pursuant to the California Constitution.
e and 34 SEC. 6. This act is an urgency statute necessary for the
35 immediate preservation of the public peace, health, or
vision 36 safety within the meaning of Article IV of the
-ty tax 37 Constitution and shall go into immediate effect. The facts
aditor 38 constituting the necessity-are:-
pecial a 39 In order to provide timely and essential fiscal relief that
venue G 40 will allow financially troubled local agencies to improve
99 99
s
AB 2797 — 24 -
1
4 —I a currently inadequate level of public services, it is
2 necessary that this act take effect immediately.
1
I
}
0
99