county of orange jurisdictional changes arounsy phommasa, bang quan & eliseo gillamac february...
TRANSCRIPT
County of Orange
JURISDICTIONAL CHANGES
Arounsy Phommasa,
Bang Quan &Eliseo Gillamac
February 5, 2015
County of Orange
2
What is Jurisdictional Change?
A jurisdictional change occurs when a taxing entity’s boundaries
changes.
County of Orange
3
Types of Jurisdictional Changes:
• Annexation • Detachment• Reorganization• Dissolution• Consolidation• Formation• Incorporation
• School Unification• Redevelopment
Project• County Service Area
(CSA)• Zone of Benefits
(ZOB)
LAFCO Involvement
Non-LAFCO Involvement
County of Orange
4
Who is involved? Page
• Local Agency Formation Commission (LAFCO)
• State Board of Equalization (BOE)• County Assessor• County Auditor Controller (AC)• Affected Taxing Entities (ATE)
County of Orange
What’s the process?
District, Property Owner, Voters
File Application
LAFCO
Send Notice of
Filing (NOF)
Assessor
Identify TRA & AV
ACNotify
ATE
TR
A C
hang
e N
otic
e
BOE
Provid
e es
timat
e re
venu
e
attri
bute
to A
TE
Negotiate
30 days from NOF
45 d
ays
from
NOF
Send
NOF &
NO
C
60-90 days
Filing
Dec. 1st
County of OrangeNotice of Filing
County of OrangeRevenue Impact Analysis
County of Orange
County of OrangeNotice of Completion
County of Orange
10
Where are we located?
County of Orange
11
Who are our neighbors?
County of Orange
12
http://www.boe.ca.gov/proptaxes/boundaryChanges.aspx
County of Orange
13
County of Orange
14
County of Orange
15
County of Orange
16
County of Orange
17
County of Orange
18
County of Orange
County of Orange
20
How do jurisdictional changes impact the AC?
• TRA Configuration• District Valuation• AB8 Factors• Apportionments
County of Orange
Tax Structure for AB8• Tax Rate Area (4759)• Funds (400+)• Agencies• TRA allocation factors• Tax Amounts
County of Orange
County of Orange
County of Orange
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
County of OrangeTRA Validation
County of Orange
26
County of Orange
27
County of Orange
28
County of Orange
29
County of Orange
30
County of Orange
31
County of Orange
32
County of Orange
Where can I find more Info?• Property Tax Manager Manual• [email protected]
County of Orange
34
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)– Section 54900– Section 54900.1– Section 54901– Section 54902– Section 54902.5– Section 54903
County of Orange
35
Questions???