Transcript What is Jurisdictional Change?

County of Orange
JURISDICTIONAL CHANGES
Arounsy
Phommasa,
Bang Quan &
Eliseo Gillamac
February 5, 2015
County of Orange
What is Jurisdictional
Change?
A jurisdictional change occurs
when a taxing entity’s boundaries
changes.
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Types of Jurisdictional
LAFCO
Non-LAFCO
Changes:
Involvement
Involvement
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Annexation
Detachment
Reorganization
Dissolution
Consolidation
Formation
Incorporation
• School Unification
• Redevelopment
Project
• County Service Area
(CSA)
• Zone of Benefits
(ZOB)
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Who is involved? Page
• Local Agency Formation Commission
(LAFCO)
• State Board of Equalization (BOE)
• County Assessor
• County Auditor Controller (AC)
• Affected Taxing Entities (ATE)
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What’s the process?
Dec. 1st
BOE
Filing
District,
Property
Owner,
Voters
LAFCO
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60-90 days
ATE
AC
Assessor
30 days from
NOF
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Notice of Filing
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Revenue Impact Analysis
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Notice of Completion
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Where are we located?
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Who are our neighbors?
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http://www.boe.ca.gov/proptaxes/
boundaryChanges.aspx
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How do jurisdictional changes
impact the AC?
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TRA Configuration
District Valuation
AB8 Factors
Apportionments
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Tax Structure for AB8
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Tax Rate Area (4759)
Funds (400+)
Agencies
TRA allocation factors
Tax Amounts
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Tax Structure Validation
• Each County has it’s own validation to
ensure the accuracy of its tax structure.
• Examples:
– Road fund = Unincorporated area
– Elementary + Unified = County General
– Sum of Flood Control = County General
– County General = Cemetery = Dept of Ed
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TRA Validation
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Where can I find more Info?
• Property Tax Manager Manual
• [email protected]
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Constitutional & Statutory Provisions
• California Constitution: Article XIII, Section 14.
• Revenue & Taxation Code: Section 95, 99-99.3, 122, 602 and 606.
• Health & Safety Code Sections: 33327, 33328, 33326.3, 33375 and
33457 (RDA)
• Government Code: Sections 25210.1 – 25210.90 in reference to
County Service Areas.
• Government Code: Sections 54900 – 54903 (ensure changes are
uniformly maintained)
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Section 54900
Section 54900.1
Section 54901
Section 54902
Section 54902.5
Section 54903
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Questions???
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