Who determined the allocation amounts and why do we have Tax Rate Areas?
The original model for allocation was dictated by the State in the Proposition 13 enabling legislation. Basically, each local jurisdiction was allocated a share of the post Prop-13 tax base, and guaranteed that amount, plus a share of the growth in property taxes, in each year thereafter. Tax rate areas were developed so that the growth within each jurisdiction can be calculated and the allocation of that growth can be accomplished as required by law.

*Notice and Disclaimer: The data provided is intended to give taxpayers general information on how the property taxes they pay are allocated. In fact, however, taxes are not apportioned by tax rate area. Statutory formulas require further aggregation and the development of apportionment factors using countywide data. While the data provided is used in the development of the countywide factors and is a very good approximation of how an individual’s current year taxes are allocated, it is provided as an approximation only. When actually apportioning taxes, the Auditor-Controller’s Office follows the statutory formulas.

Tax Rate Area Allocations - Auditor-Controller

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1. How does this data relate to the taxes on my tax bill?
2. Who determined the allocation amounts and why do we have Tax Rate Areas?
3. Is my property in a Redevelopment Project Area, and if so, how does that affect the allocation?