2260. The maximum property tax rates for local agencies shall be
those established pursuant to the provisions of this article or of
Article 6, 7 or 8 of this chapter (commencing with Section 2201) and
shall exclude the following from the determination thereof: (1) any
property tax rate levied to pay the cost of interest and redemption
charges on bonded or other indebtedness which was authorized prior to
the effective date of this section, together with any reserve or
sinking funds required in connection therewith; (2) any property tax
rate levied to pay the cost of interest and redemption charges on
bonded or other indebtedness which was authorized after the effective
date of this section by the voters of such agency, together with any
reserve or sinking funds required in connection therewith; (3) any
property tax rate levied to pay the cost of interest charges on notes
of a local agency issued in anticipation of bonds, if such bonds
were authorized prior to the effective date of this section or were
authorized by the voters of such agency after the effective date of
this section, and if the principal amount of any such notes is
payable only from proceeds of the sale of such bonds; (4) any
property tax rate levied to pay the cost of interest and redemption
charges on refunding bonds or on bonds issued pursuant to Section
53541 of the Government Code or Section 71960 of the Water Code,
together with any reserve or sinking funds required in connection
therewith; (5) any property tax rate levied to pay the cost of
retirement and pension benefits or plans which are being provided
pursuant to provisions of a city or county charter or which have been
specifically approved by the voters of a local agency; (6) any
property tax rate levied to pay the cost of payments or contributions
which are required to be made to a special fund by specific
provision of a city or county charter; (7) any property tax rate
levied pursuant to a city charter procedure ordinance for the purpose
of paying principal and interest on assessment bonds or for the
purpose of paying annual costs of maintenance and operation of
improvements financed pursuant to city charter procedure, when the
levy is made in relation to benefits derived and not in accordance
with the last equalized city or county assessment roll; and (8) any
property tax rate levied on behalf of a county superintendent of
schools.
2260.5. For the purpose of establishing maximum property tax rates,
whenever there is a comparison of rates between two or more years
that have different assessment ratios or methods of expressing the
tax rate, the rates and ratios shall be adjusted as provided in
Section 135.
2261. The maximum property tax rate which may be levied by any
county for general purposes shall be the combination of all
countywide property tax rates which were levied for general county
purposes in either the 1971-1972 or the 1972-1973 fiscal year, at the
option of the board of supervisors.
2261.1. (a) Any county which was providing structural fire
protection services in unincorporated areas of the county during the
1971-1972 or the 1972-1973 fiscal years and which did not levy a
property tax for such services as provided in Section 25643 of the
Government Code, may establish a maximum property tax rate for such
areas as provided in this section. The maximum property tax rate for
such areas shall be determined in the manner provided in subdivisions
(b) and (c) of Section 2264.
(b) Whenever a maximum property tax rate has been established for
an unincorporated area as provided in subdivision (a), such
unincorporated area shall be a "special district", as provided in
Section 2216, for all purposes of this chapter.
2261.2. Whenever a county board of supervisors adopts the
provisions of Sections 42649 and 85265.5 of the Education Code and
thereby transfers certain duties of the county auditor to the county
superintendent of schools as provided therein, the maximum tax rate
of the county shall, commencing with the fiscal year following the
effective date of such transfer, be decreased by an amount which, if
levied in such fiscal year, would produce annual revenues equivalent
to the expenditures from the county general fund used to provide such
services of the county auditor in the fiscal year immediately prior
to the date of the transfer of functions to the county superintendent
of schools.
2262. The maximum property tax rate which may be levied by any city
shall be:
(1) For general law cities, the aggregate of all citywide property
tax rates which were levied for general city purposes in either the
1971-1972 or the 1972-1973 fiscal year, at the option of the city
council; provided that if the aggregate of such property tax rates
was less than one dollar ($1) in both the 1971-1972 and the 1972-1973
fiscal years, the maximum property tax rate for such cities shall be
one dollar ($1). In addition, any property tax rate authorized by
the voters of a city as provided in Section 43068 of the Government
Code which was not levied as part of the aggregate of citywide taxes
in the fiscal year selected by the city council pursuant to this
subdivision may also be levied.
(2) For charter cities, the maximum rate, or rates, specified in
the charter; provided that any rate in excess of such maximum rate
which is authorized by Section 43072 of the Government Code or by
Section 35 of Chapter 1 of the Statutes of 1968 (First Extraordinary
Session) and which was levied during either the 1971-1972 or the
1972-1973 fiscal year may continue to be levied. If no maximum rate
is specified in the charter, or if a maximum rate is specified but
such rate is applicable only to a portion of the purposes for which
such city is levying an ad valorem property tax, the maximum rate
shall be the rate levied by the city for either the 1971-1972 or the
1972-1973 fiscal year, at the option of the city council. In
addition, if the voters of a charter city, pursuant to provisions of
the charter or of general law, have authorized an additional rate,
such augmented rate shall be the maximum property tax rate.
2262.2. A local agency or district formed by a city after the
effective date of this chapter to take over and perform services
theretofore provided by a county service area for the same territory,
may adjust, or cause to be adjusted, upwards, its maximum property
tax rate in that territory by an amount equal to the tax rate
previously levied, or which could have been levied, by the county
service area (including any additional levies permitted by Section
2280), had it continued to provide those services for the territory
provided that the county service area is no longer empowered to tax
or does not tax the territory covered by the city's local agency or
district.
2263. The maximum property tax rate which may be levied by, or on
behalf of, a special district formed prior to January 1, 1972, shall
be:
(1) The maximum property tax rate authorized by the enabling
statute under which the district is organized; provided that any rate
in excess of such maximum rate which is authorized by Section 35 of
Chapter 1 of the Statutes of 1968 (First Extraordinary Session) and
which was levied during either the 1971-1972 or the 1972-1973 fiscal
year may continue to be levied.
(2) If no such maximum property tax rate is provided by statute,
or if a maximum property tax rate is provided but such rate is
applicable only to a portion of the purposes for which such district
is levying an ad valorem property tax, the maximum rate shall be the
rate levied by, or on behalf of, the district for either the
1971-1972 or the 1972-1973 fiscal year, at the option of the
governing body of the district. If a district operates on a calendar
year, the maximum rate which may be levied pursuant to this
subdivision shall be that levied in either calendar 1972 or calendar
1973, at the option of the governing body of the district.
(3) In addition, if the voters of a district, pursuant to
provisions of the enabling statute under which the district is
organized, have authorized an additional rate, such augmented rate
shall be the maximum property tax rate.
2263.1. This section shall apply only to special districts formed
between January 1, 1972, and the effective date of this section.
(a) For special districts the governing body of which is
separately and directly elected by the qualified voters of the
district, in the event that a maximum property tax rate cannot be
established for such district pursuant to the provisions of Section
2263, the governing body may, by resolution, apply to the board of
supervisors of the county in which the district, or the major portion
of the assessed value thereof, is located to determine the maximum
tax rate. Upon receipt of such a resolution the board of supervisors
shall, by resolution, determine the maximum tax rate for the
district. Such rate shall be sufficient to permit the district to
provide the programs and services for which it was formed.
(b) For special districts the governing body of which is a city
council, a board of supervisors or is appointed to office, in the
event that a maximum tax rate cannot be established for such district
pursuant to the provisions of Section 2263, the governing body may,
by resolution, apply to the local agency formation commission in the
county in which the district is located to determine the maximum tax
rate. Upon receipt of such a resolution the local agency formation
commission shall hold a hearing and shall determine the maximum tax
rate for the district. Such rate shall be sufficient to permit the
district to provide the programs and services for which it was
formed. Procedures for holding such a hearing and making such a
determination shall follow, as nearly as is practicable, the
procedures provided in the District Reorganization Act (Division 1
(commencing with Section 56000) of Title 6 of the Government Code)
for hearing and determination by a local agency formation commission.
2263.2. After the effective date of this section the formation of a
special district shall not be effective for property tax purposes
unless a maximum property tax rate has been established by the voters
of the district pursuant to the provisions of Article 6 (commencing
with Section 2285) provided, however, that the maximum property tax
rate for a maintenance district formed pursuant to the Improvement
Act of 1911 or the Municipal Improvement Act of 1913 may be
established prior to or concurrently with the formation of such
district by any petition or by supplemental written consent executed
by property owners holding at least 60 percent in area of the land to
be benefited. The procedures for such petition or supplemental
written consent shall follow the procedures provided in the Majority
Protest Act of 1931.
2263.4. Notwithstanding paragraph (2) of Section 2263, the maximum
property tax rate which may be levied by, or on behalf of, a harbor
district shall be the greater of three cents ($0.03) per one hundred
dollars ($100) of assessed valuation or the rate levied by, or on
behalf of, the district for either the 1971-1972 or the 1972-1973
fiscal year, at the option of the governing body of the district. If
a district operates on a calendar year, the maximum rate which may be
levied pursuant to this subdivision shall be the greater of three
cents ($0.03) per one hundred dollars ($100) of assessed valuation or
that levied in either calendar 1972 or calendar 1973, at the option
of the governing body of the district. Beginning in the 1981-82
fiscal year, the maximum property tax rate which may be levied shall
be the greater of 75/10,000 of 1 percent of assessed valuation or the
rate levied by, or on behalf of, the district for either the 1971-72
or the 1972-73 fiscal year, at the option of the governing body of
the district. If a district operates on a calendar year, the maximum
rate which may be levied pursuant to this section shall be greater of
75/10,000 of 1 percent of assessed valuation or that levied in
either calendar year 1972 or calendar year 1973, at the option of the
governing body of the district.
In addition, if the voters of a district, pursuant to provisions
of the enabling statute under which the district is organized, have
authorized an additional rate, such augmented rate shall be the
maximum property tax rate.
2264. In the event that a local agency elects to follow the
provisions of Part 3.5 (commencing with Section 2131) of this
division, for levying a property tax rate in certain special
districts, the maximum property tax rate for such districts shall be
determined as provided in this section. For all purposes of this
chapter, such maximum property tax rate shall be applied to the total
assessed value within such district. In such situations the actual
property tax rate for such a district shall be levied in each county
in which the district is situated as provided in Part 3.5 without
regard to the limitations provided elsewhere in this article.
(a) If a maximum property tax rate is provided in the enabling
statute under which the district is organized, the maximum property
tax rate for the district shall be the rate provided by statute.
(b) If no maximum property tax rate is provided by statute, the
maximum property tax rate for such a district shall be the rate
determined by dividing the receivable property tax revenue of the
district by the total assessed value within the district. The
governing body of a district may elect, at its option, to use either
the 1971-1972 or the 1972-1973 fiscal year as the basis for
determining the maximum property tax rate pursuant to this
subdivision.
(c) As used in this section:
(1) "Receivable property tax revenue" means the amount of revenue
from ad valorem property taxation which a district would have
received in any fiscal year if the district's ad valorem property
taxes for such year had been collected for all taxable property
within the district, without regard to delinquencies, penalties or
other modifications or adjustments.
(2) "Total assessed value within the district" means all assessed
value in each county in which the district is located which is
subject to ad valorem property taxation by, or on behalf of, such
district; plus the assessed value in each such county which is
attributable to the homeowners' property tax exemption and to the
business inventory property tax exemption and which otherwise would
have been subject to ad valorem property taxation by, or on behalf
of, such district.
2265. In lieu of the maximum property tax rates established by
other provisions of this article, the voters of a local agency may
establish a maximum property tax rate for such agency pursuant to the
provisions of Article 6 (commencing with Section 2285).
2266. This section shall provide an alternate procedure to the
other provisions of this chapter for establishing maximum property
tax rates.
The maximum property tax rate which may be levied by, or on behalf
of, a local agency shall be a rate equivalent to the following:
(1) The maximum property tax rate which could have been levied for
such agency pursuant to any provision of this chapter for the prior
fiscal year, plus
(2) A property tax rate, not less than zero, on the secured roll
which would produce an amount of property tax revenue equal to the
following:
(a) The amount of property tax revenue which would be received by
such agency in the current fiscal year by levying the rate identified
in subparagraph (1) of this paragraph against the agency's total
assessed value for the current fiscal year, subtracted from
(b) The amount of property tax revenue which would be received by
such agency in the current fiscal year if its property tax revenue
from the prior year were to change by a percentage equal to the
following: the percentage change in the population of the agency (as
determined pursuant to Section 2227 or 2228) plus the percentage
change in the cost of living (as determined pursuant to Section 2212)
which is applicable to the agency.
As used in this section "property tax revenue from the prior year"
means the revenue which would have been received by a local agency
in the prior fiscal year by levying the maximum property tax rate
authorized by this chapter against the total assessed value for such
year.
As used in this section "total assessed value" means all assessed
value subject to ad valorem property taxation by a local agency plus
assessed value attributable to the homeowners' property tax exemption
and to the business inventory property tax exemption.
Any property tax rate established pursuant to this section shall
be the maximum property tax rate for a local agency until such rate
is subsequently changed or adjusted pursuant to the provisions of
this section or other provisions of this chapter.
2266.1. In the event that a special district employs a system of ad
volorem property taxation in which the district assessment roll is
not based upon the full cash value of the assessed property, the
provisions of Section 2266 shall not apply to such district, and this
section shall provide an alternate procedure to the other provisions
of this article for establishing the maximum property tax rate of
such district.
The maximum property tax rate which may be levied by, or on behalf
of, a special district subject to the provisions of this section
shall be a rate equivalent to the following:
(1) The rate established for such special district pursuant to the
provisions of Section 2263, plus
(2) A rate obtained by multiplying the rate determined pursuant to
subdivision (1) by the percentage change in the total assessed value
of property within the district as shown on the current equalized
secured assessment roll of the county, and the total assessed value
of property within the district as shown on the equalized secured
assessment roll of the county for the 1972-1973 fiscal year.
As used in the section, "total assessed value" shall have the same
meaning as in Section 2266.
2266.2. As used in Section 2266, "property tax revenue" includes
revenue distributed in the prior fiscal year to local government by
the state pursuant to the Timber Yield Tax Law (Part 18.5 (commencing
with Section 38101), Division 2).
2266.5. This section shall provide an alternate procedure to the
other provisions of this article for establishing maximum property
tax rates.
In the event that a chartered city assesses property and collects
taxes and transfers such functions to the county in which such city
is located, the maximum tax rate for such city in the first fiscal
year in which the transfer is effective shall be determined by
multiplying the city's maximum tax rate for the preceding fiscal year
by the same factor established by the State Board of Equalization to
determine the public utility roll supplied to the city for such
preceding fiscal year.
2267. In the event that an error or omission occurred in
determining the property tax rate which was levied by, or on behalf
of, a local agency in either the 1971-1972 fiscal year or the
1972-1973 fiscal year, the maximum property tax rate for such agency
for purposes of this chapter shall be the property tax rate which
would have been levied, in either such fiscal year, if such error or
omission had not occurred.
2260. The maximum property tax rates for local agencies shall be
those established pursuant to the provisions of this article or of
Article 6, 7 or 8 of this chapter (commencing with Section 2201) and
shall exclude the following from the determination thereof: (1) any
property tax rate levied to pay the cost of interest and redemption
charges on bonded or other indebtedness which was authorized prior to
the effective date of this section, together with any reserve or
sinking funds required in connection therewith; (2) any property tax
rate levied to pay the cost of interest and redemption charges on
bonded or other indebtedness which was authorized after the effective
date of this section by the voters of such agency, together with any
reserve or sinking funds required in connection therewith; (3) any
property tax rate levied to pay the cost of interest charges on notes
of a local agency issued in anticipation of bonds, if such bonds
were authorized prior to the effective date of this section or were
authorized by the voters of such agency after the effective date of
this section, and if the principal amount of any such notes is
payable only from proceeds of the sale of such bonds; (4) any
property tax rate levied to pay the cost of interest and redemption
charges on refunding bonds or on bonds issued pursuant to Section
53541 of the Government Code or Section 71960 of the Water Code,
together with any reserve or sinking funds required in connection
therewith; (5) any property tax rate levied to pay the cost of
retirement and pension benefits or plans which are being provided
pursuant to provisions of a city or county charter or which have been
specifically approved by the voters of a local agency; (6) any
property tax rate levied to pay the cost of payments or contributions
which are required to be made to a special fund by specific
provision of a city or county charter; (7) any property tax rate
levied pursuant to a city charter procedure ordinance for the purpose
of paying principal and interest on assessment bonds or for the
purpose of paying annual costs of maintenance and operation of
improvements financed pursuant to city charter procedure, when the
levy is made in relation to benefits derived and not in accordance
with the last equalized city or county assessment roll; and (8) any
property tax rate levied on behalf of a county superintendent of
schools.
2260.5. For the purpose of establishing maximum property tax rates,
whenever there is a comparison of rates between two or more years
that have different assessment ratios or methods of expressing the
tax rate, the rates and ratios shall be adjusted as provided in
Section 135.
2261. The maximum property tax rate which may be levied by any
county for general purposes shall be the combination of all
countywide property tax rates which were levied for general county
purposes in either the 1971-1972 or the 1972-1973 fiscal year, at the
option of the board of supervisors.
2261.1. (a) Any county which was providing structural fire
protection services in unincorporated areas of the county during the
1971-1972 or the 1972-1973 fiscal years and which did not levy a
property tax for such services as provided in Section 25643 of the
Government Code, may establish a maximum property tax rate for such
areas as provided in this section. The maximum property tax rate for
such areas shall be determined in the manner provided in subdivisions
(b) and (c) of Section 2264.
(b) Whenever a maximum property tax rate has been established for
an unincorporated area as provided in subdivision (a), such
unincorporated area shall be a "special district", as provided in
Section 2216, for all purposes of this chapter.
2261.2. Whenever a county board of supervisors adopts the
provisions of Sections 42649 and 85265.5 of the Education Code and
thereby transfers certain duties of the county auditor to the county
superintendent of schools as provided therein, the maximum tax rate
of the county shall, commencing with the fiscal year following the
effective date of such transfer, be decreased by an amount which, if
levied in such fiscal year, would produce annual revenues equivalent
to the expenditures from the county general fund used to provide such
services of the county auditor in the fiscal year immediately prior
to the date of the transfer of functions to the county superintendent
of schools.
2262. The maximum property tax rate which may be levied by any city
shall be:
(1) For general law cities, the aggregate of all citywide property
tax rates which were levied for general city purposes in either the
1971-1972 or the 1972-1973 fiscal year, at the option of the city
council; provided that if the aggregate of such property tax rates
was less than one dollar ($1) in both the 1971-1972 and the 1972-1973
fiscal years, the maximum property tax rate for such cities shall be
one dollar ($1). In addition, any property tax rate authorized by
the voters of a city as provided in Section 43068 of the Government
Code which was not levied as part of the aggregate of citywide taxes
in the fiscal year selected by the city council pursuant to this
subdivision may also be levied.
(2) For charter cities, the maximum rate, or rates, specified in
the charter; provided that any rate in excess of such maximum rate
which is authorized by Section 43072 of the Government Code or by
Section 35 of Chapter 1 of the Statutes of 1968 (First Extraordinary
Session) and which was levied during either the 1971-1972 or the
1972-1973 fiscal year may continue to be levied. If no maximum rate
is specified in the charter, or if a maximum rate is specified but
such rate is applicable only to a portion of the purposes for which
such city is levying an ad valorem property tax, the maximum rate
shall be the rate levied by the city for either the 1971-1972 or the
1972-1973 fiscal year, at the option of the city council. In
addition, if the voters of a charter city, pursuant to provisions of
the charter or of general law, have authorized an additional rate,
such augmented rate shall be the maximum property tax rate.
2262.2. A local agency or district formed by a city after the
effective date of this chapter to take over and perform services
theretofore provided by a county service area for the same territory,
may adjust, or cause to be adjusted, upwards, its maximum property
tax rate in that territory by an amount equal to the tax rate
previously levied, or which could have been levied, by the county
service area (including any additional levies permitted by Section
2280), had it continued to provide those services for the territory
provided that the county service area is no longer empowered to tax
or does not tax the territory covered by the city's local agency or
district.
2263. The maximum property tax rate which may be levied by, or on
behalf of, a special district formed prior to January 1, 1972, shall
be:
(1) The maximum property tax rate authorized by the enabling
statute under which the district is organized; provided that any rate
in excess of such maximum rate which is authorized by Section 35 of
Chapter 1 of the Statutes of 1968 (First Extraordinary Session) and
which was levied during either the 1971-1972 or the 1972-1973 fiscal
year may continue to be levied.
(2) If no such maximum property tax rate is provided by statute,
or if a maximum property tax rate is provided but such rate is
applicable only to a portion of the purposes for which such district
is levying an ad valorem property tax, the maximum rate shall be the
rate levied by, or on behalf of, the district for either the
1971-1972 or the 1972-1973 fiscal year, at the option of the
governing body of the district. If a district operates on a calendar
year, the maximum rate which may be levied pursuant to this
subdivision shall be that levied in either calendar 1972 or calendar
1973, at the option of the governing body of the district.
(3) In addition, if the voters of a district, pursuant to
provisions of the enabling statute under which the district is
organized, have authorized an additional rate, such augmented rate
shall be the maximum property tax rate.
2263.1. This section shall apply only to special districts formed
between January 1, 1972, and the effective date of this section.
(a) For special districts the governing body of which is
separately and directly elected by the qualified voters of the
district, in the event that a maximum property tax rate cannot be
established for such district pursuant to the provisions of Section
2263, the governing body may, by resolution, apply to the board of
supervisors of the county in which the district, or the major portion
of the assessed value thereof, is located to determine the maximum
tax rate. Upon receipt of such a resolution the board of supervisors
shall, by resolution, determine the maximum tax rate for the
district. Such rate shall be sufficient to permit the district to
provide the programs and services for which it was formed.
(b) For special districts the governing body of which is a city
council, a board of supervisors or is appointed to office, in the
event that a maximum tax rate cannot be established for such district
pursuant to the provisions of Section 2263, the governing body may,
by resolution, apply to the local agency formation commission in the
county in which the district is located to determine the maximum tax
rate. Upon receipt of such a resolution the local agency formation
commission shall hold a hearing and shall determine the maximum tax
rate for the district. Such rate shall be sufficient to permit the
district to provide the programs and services for which it was
formed. Procedures for holding such a hearing and making such a
determination shall follow, as nearly as is practicable, the
procedures provided in the District Reorganization Act (Division 1
(commencing with Section 56000) of Title 6 of the Government Code)
for hearing and determination by a local agency formation commission.
2263.2. After the effective date of this section the formation of a
special district shall not be effective for property tax purposes
unless a maximum property tax rate has been established by the voters
of the district pursuant to the provisions of Article 6 (commencing
with Section 2285) provided, however, that the maximum property tax
rate for a maintenance district formed pursuant to the Improvement
Act of 1911 or the Municipal Improvement Act of 1913 may be
established prior to or concurrently with the formation of such
district by any petition or by supplemental written consent executed
by property owners holding at least 60 percent in area of the land to
be benefited. The procedures for such petition or supplemental
written consent shall follow the procedures provided in the Majority
Protest Act of 1931.
2263.4. Notwithstanding paragraph (2) of Section 2263, the maximum
property tax rate which may be levied by, or on behalf of, a harbor
district shall be the greater of three cents ($0.03) per one hundred
dollars ($100) of assessed valuation or the rate levied by, or on
behalf of, the district for either the 1971-1972 or the 1972-1973
fiscal year, at the option of the governing body of the district. If
a district operates on a calendar year, the maximum rate which may be
levied pursuant to this subdivision shall be the greater of three
cents ($0.03) per one hundred dollars ($100) of assessed valuation or
that levied in either calendar 1972 or calendar 1973, at the option
of the governing body of the district. Beginning in the 1981-82
fiscal year, the maximum property tax rate which may be levied shall
be the greater of 75/10,000 of 1 percent of assessed valuation or the
rate levied by, or on behalf of, the district for either the 1971-72
or the 1972-73 fiscal year, at the option of the governing body of
the district. If a district operates on a calendar year, the maximum
rate which may be levied pursuant to this section shall be greater of
75/10,000 of 1 percent of assessed valuation or that levied in
either calendar year 1972 or calendar year 1973, at the option of the
governing body of the district.
In addition, if the voters of a district, pursuant to provisions
of the enabling statute under which the district is organized, have
authorized an additional rate, such augmented rate shall be the
maximum property tax rate.
2264. In the event that a local agency elects to follow the
provisions of Part 3.5 (commencing with Section 2131) of this
division, for levying a property tax rate in certain special
districts, the maximum property tax rate for such districts shall be
determined as provided in this section. For all purposes of this
chapter, such maximum property tax rate shall be applied to the total
assessed value within such district. In such situations the actual
property tax rate for such a district shall be levied in each county
in which the district is situated as provided in Part 3.5 without
regard to the limitations provided elsewhere in this article.
(a) If a maximum property tax rate is provided in the enabling
statute under which the district is organized, the maximum property
tax rate for the district shall be the rate provided by statute.
(b) If no maximum property tax rate is provided by statute, the
maximum property tax rate for such a district shall be the rate
determined by dividing the receivable property tax revenue of the
district by the total assessed value within the district. The
governing body of a district may elect, at its option, to use either
the 1971-1972 or the 1972-1973 fiscal year as the basis for
determining the maximum property tax rate pursuant to this
subdivision.
(c) As used in this section:
(1) "Receivable property tax revenue" means the amount of revenue
from ad valorem property taxation which a district would have
received in any fiscal year if the district's ad valorem property
taxes for such year had been collected for all taxable property
within the district, without regard to delinquencies, penalties or
other modifications or adjustments.
(2) "Total assessed value within the district" means all assessed
value in each county in which the district is located which is
subject to ad valorem property taxation by, or on behalf of, such
district; plus the assessed value in each such county which is
attributable to the homeowners' property tax exemption and to the
business inventory property tax exemption and which otherwise would
have been subject to ad valorem property taxation by, or on behalf
of, such district.
2265. In lieu of the maximum property tax rates established by
other provisions of this article, the voters of a local agency may
establish a maximum property tax rate for such agency pursuant to the
provisions of Article 6 (commencing with Section 2285).
2266. This section shall provide an alternate procedure to the
other provisions of this chapter for establishing maximum property
tax rates.
The maximum property tax rate which may be levied by, or on behalf
of, a local agency shall be a rate equivalent to the following:
(1) The maximum property tax rate which could have been levied for
such agency pursuant to any provision of this chapter for the prior
fiscal year, plus
(2) A property tax rate, not less than zero, on the secured roll
which would produce an amount of property tax revenue equal to the
following:
(a) The amount of property tax revenue which would be received by
such agency in the current fiscal year by levying the rate identified
in subparagraph (1) of this paragraph against the agency's total
assessed value for the current fiscal year, subtracted from
(b) The amount of property tax revenue which would be received by
such agency in the current fiscal year if its property tax revenue
from the prior year were to change by a percentage equal to the
following: the percentage change in the population of the agency (as
determined pursuant to Section 2227 or 2228) plus the percentage
change in the cost of living (as determined pursuant to Section 2212)
which is applicable to the agency.
As used in this section "property tax revenue from the prior year"
means the revenue which would have been received by a local agency
in the prior fiscal year by levying the maximum property tax rate
authorized by this chapter against the total assessed value for such
year.
As used in this section "total assessed value" means all assessed
value subject to ad valorem property taxation by a local agency plus
assessed value attributable to the homeowners' property tax exemption
and to the business inventory property tax exemption.
Any property tax rate established pursuant to this section shall
be the maximum property tax rate for a local agency until such rate
is subsequently changed or adjusted pursuant to the provisions of
this section or other provisions of this chapter.
2266.1. In the event that a special district employs a system of ad
volorem property taxation in which the district assessment roll is
not based upon the full cash value of the assessed property, the
provisions of Section 2266 shall not apply to such district, and this
section shall provide an alternate procedure to the other provisions
of this article for establishing the maximum property tax rate of
such district.
The maximum property tax rate which may be levied by, or on behalf
of, a special district subject to the provisions of this section
shall be a rate equivalent to the following:
(1) The rate established for such special district pursuant to the
provisions of Section 2263, plus
(2) A rate obtained by multiplying the rate determined pursuant to
subdivision (1) by the percentage change in the total assessed value
of property within the district as shown on the current equalized
secured assessment roll of the county, and the total assessed value
of property within the district as shown on the equalized secured
assessment roll of the county for the 1972-1973 fiscal year.
As used in the section, "total assessed value" shall have the same
meaning as in Section 2266.
2266.2. As used in Section 2266, "property tax revenue" includes
revenue distributed in the prior fiscal year to local government by
the state pursuant to the Timber Yield Tax Law (Part 18.5 (commencing
with Section 38101), Division 2).
2266.5. This section shall provide an alternate procedure to the
other provisions of this article for establishing maximum property
tax rates.
In the event that a chartered city assesses property and collects
taxes and transfers such functions to the county in which such city
is located, the maximum tax rate for such city in the first fiscal
year in which the transfer is effective shall be determined by
multiplying the city's maximum tax rate for the preceding fiscal year
by the same factor established by the State Board of Equalization to
determine the public utility roll supplied to the city for such
preceding fiscal year.
2267. In the event that an error or omission occurred in
determining the property tax rate which was levied by, or on behalf
of, a local agency in either the 1971-1972 fiscal year or the
1972-1973 fiscal year, the maximum property tax rate for such agency
for purposes of this chapter shall be the property tax rate which
would have been levied, in either such fiscal year, if such error or
omission had not occurred.
2260. The maximum property tax rates for local agencies shall be
those established pursuant to the provisions of this article or of
Article 6, 7 or 8 of this chapter (commencing with Section 2201) and
shall exclude the following from the determination thereof: (1) any
property tax rate levied to pay the cost of interest and redemption
charges on bonded or other indebtedness which was authorized prior to
the effective date of this section, together with any reserve or
sinking funds required in connection therewith; (2) any property tax
rate levied to pay the cost of interest and redemption charges on
bonded or other indebtedness which was authorized after the effective
date of this section by the voters of such agency, together with any
reserve or sinking funds required in connection therewith; (3) any
property tax rate levied to pay the cost of interest charges on notes
of a local agency issued in anticipation of bonds, if such bonds
were authorized prior to the effective date of this section or were
authorized by the voters of such agency after the effective date of
this section, and if the principal amount of any such notes is
payable only from proceeds of the sale of such bonds; (4) any
property tax rate levied to pay the cost of interest and redemption
charges on refunding bonds or on bonds issued pursuant to Section
53541 of the Government Code or Section 71960 of the Water Code,
together with any reserve or sinking funds required in connection
therewith; (5) any property tax rate levied to pay the cost of
retirement and pension benefits or plans which are being provided
pursuant to provisions of a city or county charter or which have been
specifically approved by the voters of a local agency; (6) any
property tax rate levied to pay the cost of payments or contributions
which are required to be made to a special fund by specific
provision of a city or county charter; (7) any property tax rate
levied pursuant to a city charter procedure ordinance for the purpose
of paying principal and interest on assessment bonds or for the
purpose of paying annual costs of maintenance and operation of
improvements financed pursuant to city charter procedure, when the
levy is made in relation to benefits derived and not in accordance
with the last equalized city or county assessment roll; and (8) any
property tax rate levied on behalf of a county superintendent of
schools.
2260.5. For the purpose of establishing maximum property tax rates,
whenever there is a comparison of rates between two or more years
that have different assessment ratios or methods of expressing the
tax rate, the rates and ratios shall be adjusted as provided in
Section 135.
2261. The maximum property tax rate which may be levied by any
county for general purposes shall be the combination of all
countywide property tax rates which were levied for general county
purposes in either the 1971-1972 or the 1972-1973 fiscal year, at the
option of the board of supervisors.
2261.1. (a) Any county which was providing structural fire
protection services in unincorporated areas of the county during the
1971-1972 or the 1972-1973 fiscal years and which did not levy a
property tax for such services as provided in Section 25643 of the
Government Code, may establish a maximum property tax rate for such
areas as provided in this section. The maximum property tax rate for
such areas shall be determined in the manner provided in subdivisions
(b) and (c) of Section 2264.
(b) Whenever a maximum property tax rate has been established for
an unincorporated area as provided in subdivision (a), such
unincorporated area shall be a "special district", as provided in
Section 2216, for all purposes of this chapter.
2261.2. Whenever a county board of supervisors adopts the
provisions of Sections 42649 and 85265.5 of the Education Code and
thereby transfers certain duties of the county auditor to the county
superintendent of schools as provided therein, the maximum tax rate
of the county shall, commencing with the fiscal year following the
effective date of such transfer, be decreased by an amount which, if
levied in such fiscal year, would produce annual revenues equivalent
to the expenditures from the county general fund used to provide such
services of the county auditor in the fiscal year immediately prior
to the date of the transfer of functions to the county superintendent
of schools.
2262. The maximum property tax rate which may be levied by any city
shall be:
(1) For general law cities, the aggregate of all citywide property
tax rates which were levied for general city purposes in either the
1971-1972 or the 1972-1973 fiscal year, at the option of the city
council; provided that if the aggregate of such property tax rates
was less than one dollar ($1) in both the 1971-1972 and the 1972-1973
fiscal years, the maximum property tax rate for such cities shall be
one dollar ($1). In addition, any property tax rate authorized by
the voters of a city as provided in Section 43068 of the Government
Code which was not levied as part of the aggregate of citywide taxes
in the fiscal year selected by the city council pursuant to this
subdivision may also be levied.
(2) For charter cities, the maximum rate, or rates, specified in
the charter; provided that any rate in excess of such maximum rate
which is authorized by Section 43072 of the Government Code or by
Section 35 of Chapter 1 of the Statutes of 1968 (First Extraordinary
Session) and which was levied during either the 1971-1972 or the
1972-1973 fiscal year may continue to be levied. If no maximum rate
is specified in the charter, or if a maximum rate is specified but
such rate is applicable only to a portion of the purposes for which
such city is levying an ad valorem property tax, the maximum rate
shall be the rate levied by the city for either the 1971-1972 or the
1972-1973 fiscal year, at the option of the city council. In
addition, if the voters of a charter city, pursuant to provisions of
the charter or of general law, have authorized an additional rate,
such augmented rate shall be the maximum property tax rate.
2262.2. A local agency or district formed by a city after the
effective date of this chapter to take over and perform services
theretofore provided by a county service area for the same territory,
may adjust, or cause to be adjusted, upwards, its maximum property
tax rate in that territory by an amount equal to the tax rate
previously levied, or which could have been levied, by the county
service area (including any additional levies permitted by Section
2280), had it continued to provide those services for the territory
provided that the county service area is no longer empowered to tax
or does not tax the territory covered by the city's local agency or
district.
2263. The maximum property tax rate which may be levied by, or on
behalf of, a special district formed prior to January 1, 1972, shall
be:
(1) The maximum property tax rate authorized by the enabling
statute under which the district is organized; provided that any rate
in excess of such maximum rate which is authorized by Section 35 of
Chapter 1 of the Statutes of 1968 (First Extraordinary Session) and
which was levied during either the 1971-1972 or the 1972-1973 fiscal
year may continue to be levied.
(2) If no such maximum property tax rate is provided by statute,
or if a maximum property tax rate is provided but such rate is
applicable only to a portion of the purposes for which such district
is levying an ad valorem property tax, the maximum rate shall be the
rate levied by, or on behalf of, the district for either the
1971-1972 or the 1972-1973 fiscal year, at the option of the
governing body of the district. If a district operates on a calendar
year, the maximum rate which may be levied pursuant to this
subdivision shall be that levied in either calendar 1972 or calendar
1973, at the option of the governing body of the district.
(3) In addition, if the voters of a district, pursuant to
provisions of the enabling statute under which the district is
organized, have authorized an additional rate, such augmented rate
shall be the maximum property tax rate.
2263.1. This section shall apply only to special districts formed
between January 1, 1972, and the effective date of this section.
(a) For special districts the governing body of which is
separately and directly elected by the qualified voters of the
district, in the event that a maximum property tax rate cannot be
established for such district pursuant to the provisions of Section
2263, the governing body may, by resolution, apply to the board of
supervisors of the county in which the district, or the major portion
of the assessed value thereof, is located to determine the maximum
tax rate. Upon receipt of such a resolution the board of supervisors
shall, by resolution, determine the maximum tax rate for the
district. Such rate shall be sufficient to permit the district to
provide the programs and services for which it was formed.
(b) For special districts the governing body of which is a city
council, a board of supervisors or is appointed to office, in the
event that a maximum tax rate cannot be established for such district
pursuant to the provisions of Section 2263, the governing body may,
by resolution, apply to the local agency formation commission in the
county in which the district is located to determine the maximum tax
rate. Upon receipt of such a resolution the local agency formation
commission shall hold a hearing and shall determine the maximum tax
rate for the district. Such rate shall be sufficient to permit the
district to provide the programs and services for which it was
formed. Procedures for holding such a hearing and making such a
determination shall follow, as nearly as is practicable, the
procedures provided in the District Reorganization Act (Division 1
(commencing with Section 56000) of Title 6 of the Government Code)
for hearing and determination by a local agency formation commission.
2263.2. After the effective date of this section the formation of a
special district shall not be effective for property tax purposes
unless a maximum property tax rate has been established by the voters
of the district pursuant to the provisions of Article 6 (commencing
with Section 2285) provided, however, that the maximum property tax
rate for a maintenance district formed pursuant to the Improvement
Act of 1911 or the Municipal Improvement Act of 1913 may be
established prior to or concurrently with the formation of such
district by any petition or by supplemental written consent executed
by property owners holding at least 60 percent in area of the land to
be benefited. The procedures for such petition or supplemental
written consent shall follow the procedures provided in the Majority
Protest Act of 1931.
2263.4. Notwithstanding paragraph (2) of Section 2263, the maximum
property tax rate which may be levied by, or on behalf of, a harbor
district shall be the greater of three cents ($0.03) per one hundred
dollars ($100) of assessed valuation or the rate levied by, or on
behalf of, the district for either the 1971-1972 or the 1972-1973
fiscal year, at the option of the governing body of the district. If
a district operates on a calendar year, the maximum rate which may be
levied pursuant to this subdivision shall be the greater of three
cents ($0.03) per one hundred dollars ($100) of assessed valuation or
that levied in either calendar 1972 or calendar 1973, at the option
of the governing body of the district. Beginning in the 1981-82
fiscal year, the maximum property tax rate which may be levied shall
be the greater of 75/10,000 of 1 percent of assessed valuation or the
rate levied by, or on behalf of, the district for either the 1971-72
or the 1972-73 fiscal year, at the option of the governing body of
the district. If a district operates on a calendar year, the maximum
rate which may be levied pursuant to this section shall be greater of
75/10,000 of 1 percent of assessed valuation or that levied in
either calendar year 1972 or calendar year 1973, at the option of the
governing body of the district.
In addition, if the voters of a district, pursuant to provisions
of the enabling statute under which the district is organized, have
authorized an additional rate, such augmented rate shall be the
maximum property tax rate.
2264. In the event that a local agency elects to follow the
provisions of Part 3.5 (commencing with Section 2131) of this
division, for levying a property tax rate in certain special
districts, the maximum property tax rate for such districts shall be
determined as provided in this section. For all purposes of this
chapter, such maximum property tax rate shall be applied to the total
assessed value within such district. In such situations the actual
property tax rate for such a district shall be levied in each county
in which the district is situated as provided in Part 3.5 without
regard to the limitations provided elsewhere in this article.
(a) If a maximum property tax rate is provided in the enabling
statute under which the district is organized, the maximum property
tax rate for the district shall be the rate provided by statute.
(b) If no maximum property tax rate is provided by statute, the
maximum property tax rate for such a district shall be the rate
determined by dividing the receivable property tax revenue of the
district by the total assessed value within the district. The
governing body of a district may elect, at its option, to use either
the 1971-1972 or the 1972-1973 fiscal year as the basis for
determining the maximum property tax rate pursuant to this
subdivision.
(c) As used in this section:
(1) "Receivable property tax revenue" means the amount of revenue
from ad valorem property taxation which a district would have
received in any fiscal year if the district's ad valorem property
taxes for such year had been collected for all taxable property
within the district, without regard to delinquencies, penalties or
other modifications or adjustments.
(2) "Total assessed value within the district" means all assessed
value in each county in which the district is located which is
subject to ad valorem property taxation by, or on behalf of, such
district; plus the assessed value in each such county which is
attributable to the homeowners' property tax exemption and to the
business inventory property tax exemption and which otherwise would
have been subject to ad valorem property taxation by, or on behalf
of, such district.
2265. In lieu of the maximum property tax rates established by
other provisions of this article, the voters of a local agency may
establish a maximum property tax rate for such agency pursuant to the
provisions of Article 6 (commencing with Section 2285).
2266. This section shall provide an alternate procedure to the
other provisions of this chapter for establishing maximum property
tax rates.
The maximum property tax rate which may be levied by, or on behalf
of, a local agency shall be a rate equivalent to the following:
(1) The maximum property tax rate which could have been levied for
such agency pursuant to any provision of this chapter for the prior
fiscal year, plus
(2) A property tax rate, not less than zero, on the secured roll
which would produce an amount of property tax revenue equal to the
following:
(a) The amount of property tax revenue which would be received by
such agency in the current fiscal year by levying the rate identified
in subparagraph (1) of this paragraph against the agency's total
assessed value for the current fiscal year, subtracted from
(b) The amount of property tax revenue which would be received by
such agency in the current fiscal year if its property tax revenue
from the prior year were to change by a percentage equal to the
following: the percentage change in the population of the agency (as
determined pursuant to Section 2227 or 2228) plus the percentage
change in the cost of living (as determined pursuant to Section 2212)
which is applicable to the agency.
As used in this section "property tax revenue from the prior year"
means the revenue which would have been received by a local agency
in the prior fiscal year by levying the maximum property tax rate
authorized by this chapter against the total assessed value for such
year.
As used in this section "total assessed value" means all assessed
value subject to ad valorem property taxation by a local agency plus
assessed value attributable to the homeowners' property tax exemption
and to the business inventory property tax exemption.
Any property tax rate established pursuant to this section shall
be the maximum property tax rate for a local agency until such rate
is subsequently changed or adjusted pursuant to the provisions of
this section or other provisions of this chapter.
2266.1. In the event that a special district employs a system of ad
volorem property taxation in which the district assessment roll is
not based upon the full cash value of the assessed property, the
provisions of Section 2266 shall not apply to such district, and this
section shall provide an alternate procedure to the other provisions
of this article for establishing the maximum property tax rate of
such district.
The maximum property tax rate which may be levied by, or on behalf
of, a special district subject to the provisions of this section
shall be a rate equivalent to the following:
(1) The rate established for such special district pursuant to the
provisions of Section 2263, plus
(2) A rate obtained by multiplying the rate determined pursuant to
subdivision (1) by the percentage change in the total assessed value
of property within the district as shown on the current equalized
secured assessment roll of the county, and the total assessed value
of property within the district as shown on the equalized secured
assessment roll of the county for the 1972-1973 fiscal year.
As used in the section, "total assessed value" shall have the same
meaning as in Section 2266.
2266.2. As used in Section 2266, "property tax revenue" includes
revenue distributed in the prior fiscal year to local government by
the state pursuant to the Timber Yield Tax Law (Part 18.5 (commencing
with Section 38101), Division 2).
2266.5. This section shall provide an alternate procedure to the
other provisions of this article for establishing maximum property
tax rates.
In the event that a chartered city assesses property and collects
taxes and transfers such functions to the county in which such city
is located, the maximum tax rate for such city in the first fiscal
year in which the transfer is effective shall be determined by
multiplying the city's maximum tax rate for the preceding fiscal year
by the same factor established by the State Board of Equalization to
determine the public utility roll supplied to the city for such
preceding fiscal year.
2267. In the event that an error or omission occurred in
determining the property tax rate which was levied by, or on behalf
of, a local agency in either the 1971-1972 fiscal year or the
1972-1973 fiscal year, the maximum property tax rate for such agency
for purposes of this chapter shall be the property tax rate which
would have been levied, in either such fiscal year, if such error or
omission had not occurred.
