Cal. RTC § 97.71
This is the official text of Cal. RTC § 97.71, part of California’s Revenue and Taxation Code — governs state and local taxation, including income and property tax.
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Official statutory text
Notwithstanding any other provision of law, for each of the 2004–05 and 2005–06 fiscal years, all of the following apply:
(a) (1) The total amount of revenue required to be allocated to each county and each city and county under Section 97.70 shall be reduced by the dollar amount indicated as follows:
Property
Tax Reduction
per County
Alameda $ 14,993,115
Alpine 13,578
Amador 341,856
Butte 1,968,640
Calaveras 367,372
Colusa 227,244
Contra Costa 9,266,091
Del Norte 260,620
El Dorado 1,465,981
Fresno 7,778,611
Glenn 302,192
Humboldt 1,433,725
Imperial 1,499,081
Inyo 188,370
Kern 6,684,032
Kings 1,409,501
Lake 531,524
Lassen 317,119
Los Angeles 103,217,625
Madera 1,164,287
Marin 2,369,777
Mariposa 177,419
Mendocino 997,570
Merced 2,211,012
Modoc 119,325
Mono 92,964
Monterey 3,789,991
Napa 1,128,692
Nevada 503,547
Orange 27,730,861
Placer 2,219,818
Plumas 238,066
Riverside 14,161,003
Sacramento 12,232,737
San Benito 477,872
San Bernardino 16,361,855
San Diego 27,470,228
San Francisco 15,567,648
San Joaquin 6,075,964
San Luis Obispo 2,350,289
San Mateo 6,704,877
Santa Barbara 3,894,357
Santa Clara 17,155,293
Santa Cruz 2,433,423
Shasta 1,592,267
Sierra 37,051
Siskiyou 496,974
Solano 3,796,251
Sonoma 4,439,389
Stanislaus 4,516,707
Sutter 764,351
Tehama 618,393
Trinity 104,770
Tulare 3,781,964
Tuolumne 515,961
Ventura 7,085,556
Yolo 1,735,079
Yuba 620,137
(2) The total amount of reductions for all counties and cities and counties determined pursuant to this subdivision is three hundred fifty million dollars ($350,000,000) for the 2004–05 fiscal year and that same amount for the 2005–06 fiscal year.
(b) (1) The total amount of revenue required to be allocated to a city and county under Section 97.70 shall be reduced by the product of the following two amounts:
(A) The percentage represented by the following fraction:
(i) The numerator is the total amount of money allocated to the city and county from the Motor Vehicle License Fee Account in the Transportation Tax Fund for the 2002–03 fiscal year pursuant to subdivision (c) of Section 11005, as reported in the State Controller’s Monthly Motor Vehicle License Fee Reports for the 2002–03 fiscal year.
(ii) The denominator is the total amount of money allocated among all cities and cities and counties from the Motor Vehicle License Fee Account in the Transportation Tax Fund for the 2002–03 fiscal year pursuant to subdivision (c) of Section 11005, as reported in the State Controller’s Monthly Motor Vehicle License Fee Reports for the 2002–03 fiscal year.
(B) Three hundred fifty million dollars ($350,000,000).
(2) (A) The total amount of revenue required to be allocated to each city under Section 97.70 shall be reduced by the sum of the following three amounts:
(i) The product of the following two amounts:
(I) The percentage represented by the following fraction:
(Ia) The numerator is the total amount of money allocated to the city from the Motor Vehicle License Fee Account in the Transportation Tax Fund for the 2002–03 fiscal year, as reported in the State Controller’s Monthly Motor Vehicle License Fee Reports for the 2002–03 fiscal year.
(Ib) The denominator is the total amount of money allocated among all cities from the Motor Vehicle License Fee Account in the Transportation Tax Fund for the 2002–03 fiscal year, as reported in the State Controller’s Monthly Motor Vehicle License Fee Reports for the 2002–03 fiscal year.
(II) The product of the following two amounts:
(IIa) Thirty-three and one-third percent.
(IIb) The difference between three hundred fifty million dollars ($350,000,000) and the amount described in paragraph (1).
ense Fee Account in the Transportation Tax Fund for the 2002–03 fiscal year, as reported in the State Controller’s Monthly Motor Vehicle License Fee Reports for the 2002–03 fiscal year.
(II) The product of the following two amounts:
(IIa) Thirty-three and one-third percent.
(IIb) The difference between three hundred fifty million dollars ($350,000,000) and the amount described in paragraph (1).
(ii) The product of the following two amounts:
(I) The percentage represented by the following fraction:
(Ia) The numerator is the total amount of money transmitted to the city under Section 7204 for the 2002–03 fiscal year, as reported in Table 21A of the 2002–03 edition of the State Board of Equalization Annual Report.
(Ib) The denominator is the total amount of money transmitted to all cities under Section 7204 for the 2002–03 fiscal year, as reported in Table 21A of the 2002–03 edition of the State Board of Equalization Annual Report.
(II) The product of the following two amounts:
(IIa) Thirty-three and one-third percent.
(IIb) The difference between three hundred fifty million dollars ($350,000,000) and the amount described in paragraph (1).
(iii) The product of the following two amounts:
(I) The percentage represented by the following fraction:
(Ia) The numerator is the total amount of ad valorem property tax revenue allocated to the city for the 2002–03 fiscal year, as reported in the 2001–02 edition of the State Controller’s Cities Annual Report.
(Ib) The denominator is the total amount of ad valorem property tax revenue allocated among all cities for the 2002–03 fiscal year, as reported in the 2001–02 edition of the State Controller’s Cities Annual Report.
(II) The product of the following two amounts:
(IIa) Thirty-three and one-third percent.
(IIb) The difference between three hundred fifty million dollars ($350,000,000) and the amount described in paragraph (1).
(B) Notwithstanding subparagraph (A), the reduction required by this paragraph for any city shall not be less than 2 percent, nor more than 4 percent, of the general revenues of the city, as reported in the 2001–02 edition of the State Controller’s Cities Annual Report. If the amount determined for a city under subparagraph (A) exceeds 4 percent of the general revenues of the city, as reported in the 2001–02 edition of the State Controller’s Cities Annual Report, the amount of that excess shall be allocated among the reductions required for all other cities in percentage shares corresponding to those reduction amounts.
(3) On or before September 15, 2004, the Controller shall notify the auditor of each county and city and county of the reductions required by this subdivision.
(4) The total amount of reductions for all cities and cities and counties determined pursuant to this subdivision shall be three hundred fifty million dollars ($350,000,000) for the 2004–05 fiscal year and that same amount for the 2005–06 fiscal year.
(5) (A) In lieu of a reduction under paragraph (2), a city may transmit to the county auditor for deposit in the county Educational Revenue Augmentation Fund an amount equal to that reduction. For the 2004–05 fiscal year, if the county auditor does not receive a payment under this paragraph from a city on or before October 1, 2004, the auditor shall make the reduction required by paragraph (2). For the 2005–06 fiscal year, if the county auditor does not receive a payment under this paragraph from a city on or before October 1, 2005, the auditor shall make the reduction required by paragraph (2).
(B) Notwithstanding any other provision of law, to make the transmittals authorized by this paragraph, a city may use any funds or revenues, the use of which is not restricted by federal law or the California Constitution.
if the county auditor does not receive a payment under this paragraph from a city on or before October 1, 2005, the auditor shall make the reduction required by paragraph (2).
(B) Notwithstanding any other provision of law, to make the transmittals authorized by this paragraph, a city may use any funds or revenues, the use of which is not restricted by federal law or the California Constitution.
(6) (A) Notwithstanding any other provision of law, a city that has established a reserve for subsidence contingencies may, for the 2004–05 and 2005–06 fiscal years only, retain interest earned on that reserve for the previous calendar year in an amount not to exceed the amount of the reduction for that city required by this subdivision.
(B) The Legislature finds and declares that the amounts retained by a city pursuant to subparagraph (A) are in excess of trust needs and are free from the public trust for navigation, commerce, fisheries, and any other trust uses and restrictions.
(C) A city that has retained an amount under subparagraph (A) shall, beginning with the 2006–07 fiscal year, repay to the reserve for subsidence contingencies that amount so retained. The repayment shall be made in annual increments, which increments shall not be less than five hundred thousand dollars ($500,000), until the amount retained by the city has been repaid. Those amounts repaid to the reserve for subsidence contingencies are subject to the public trust and shall be used only for the purposes prescribed by law for the reserve.
(c) That amount of revenue that is not allocated to a county, city and county, or a city as a result of subdivisions (a) and (b), and that amount that is received by the county auditor under paragraph (5) of subdivision (b), shall be deposited in the county Educational Revenue Augmentation Fund and shall be allocated as specified in subdivision (d) of Section 97.3.
(d) For the 2005–06 fiscal year and each fiscal year thereafter, the amounts determined under subdivision (a) of Section 96.1, or any successor to that provision, shall not reflect, for a preceding fiscal year, any portion of any allocation required by this section.
(a) (1) The total amount of revenue required to be allocated to each county and each city and county under Section 97.70 shall be reduced by the dollar amount indicated as follows:
Property
Tax Reduction
per County
Alameda $ 14,993,115
Alpine 13,578
Amador 341,856
Butte 1,968,640
Calaveras 367,372
Colusa 227,244
Contra Costa 9,266,091
Del Norte 260,620
El Dorado 1,465,981
Fresno 7,778,611
Glenn 302,192
Humboldt 1,433,725
Imperial 1,499,081
Inyo 188,370
Kern 6,684,032
Kings 1,409,501
Lake 531,524
Lassen 317,119
Los Angeles 103,217,625
Madera 1,164,287
Marin 2,369,777
Mariposa 177,419
Mendocino 997,570
Merced 2,211,012
Modoc 119,325
Mono 92,964
Monterey 3,789,991
Napa 1,128,692
Nevada 503,547
Orange 27,730,861
Placer 2,219,818
Plumas 238,066
Riverside 14,161,003
Sacramento 12,232,737
San Benito 477,872
San Bernardino 16,361,855
San Diego 27,470,228
San Francisco 15,567,648
San Joaquin 6,075,964
San Luis Obispo 2,350,289
San Mateo 6,704,877
Santa Barbara 3,894,357
Santa Clara 17,155,293
Santa Cruz 2,433,423
Shasta 1,592,267
Sierra 37,051
Siskiyou 496,974
Solano 3,796,251
Sonoma 4,439,389
Stanislaus 4,516,707
Sutter 764,351
Tehama 618,393
Trinity 104,770
Tulare 3,781,964
Tuolumne 515,961
Ventura 7,085,556
Yolo 1,735,079
Yuba 620,137
(2) The total amount of reductions for all counties and cities and counties determined pursuant to this subdivision is three hundred fifty million dollars ($350,000,000) for the 2004–05 fiscal year and that same amount for the 2005–06 fiscal year.
(b) (1) The total amount of revenue required to be allocated to a city and county under Section 97.70 shall be reduced by the product of the following two amounts:
(A) The percentage represented by the following fraction:
(i) The numerator is the total amount of money allocated to the city and county from the Motor Vehicle License Fee Account in the Transportation Tax Fund for the 2002–03 fiscal year pursuant to subdivision (c) of Section 11005, as reported in the State Controller’s Monthly Motor Vehicle License Fee Reports for the 2002–03 fiscal year.
(ii) The denominator is the total amount of money allocated among all cities and cities and counties from the Motor Vehicle License Fee Account in the Transportation Tax Fund for the 2002–03 fiscal year pursuant to subdivision (c) of Section 11005, as reported in the State Controller’s Monthly Motor Vehicle License Fee Reports for the 2002–03 fiscal year.
(B) Three hundred fifty million dollars ($350,000,000).
(2) (A) The total amount of revenue required to be allocated to each city under Section 97.70 shall be reduced by the sum of the following three amounts:
(i) The product of the following two amounts:
(I) The percentage represented by the following fraction:
(Ia) The numerator is the total amount of money allocated to the city from the Motor Vehicle License Fee Account in the Transportation Tax Fund for the 2002–03 fiscal year, as reported in the State Controller’s Monthly Motor Vehicle License Fee Reports for the 2002–03 fiscal year.
(Ib) The denominator is the total amount of money allocated among all cities from the Motor Vehicle License Fee Account in the Transportation Tax Fund for the 2002–03 fiscal year, as reported in the State Controller’s Monthly Motor Vehicle License Fee Reports for the 2002–03 fiscal year.
(II) The product of the following two amounts:
(IIa) Thirty-three and one-third percent.
(IIb) The difference between three hundred fifty million dollars ($350,000,000) and the amount described in paragraph (1).
ense Fee Account in the Transportation Tax Fund for the 2002–03 fiscal year, as reported in the State Controller’s Monthly Motor Vehicle License Fee Reports for the 2002–03 fiscal year.
(II) The product of the following two amounts:
(IIa) Thirty-three and one-third percent.
(IIb) The difference between three hundred fifty million dollars ($350,000,000) and the amount described in paragraph (1).
(ii) The product of the following two amounts:
(I) The percentage represented by the following fraction:
(Ia) The numerator is the total amount of money transmitted to the city under Section 7204 for the 2002–03 fiscal year, as reported in Table 21A of the 2002–03 edition of the State Board of Equalization Annual Report.
(Ib) The denominator is the total amount of money transmitted to all cities under Section 7204 for the 2002–03 fiscal year, as reported in Table 21A of the 2002–03 edition of the State Board of Equalization Annual Report.
(II) The product of the following two amounts:
(IIa) Thirty-three and one-third percent.
(IIb) The difference between three hundred fifty million dollars ($350,000,000) and the amount described in paragraph (1).
(iii) The product of the following two amounts:
(I) The percentage represented by the following fraction:
(Ia) The numerator is the total amount of ad valorem property tax revenue allocated to the city for the 2002–03 fiscal year, as reported in the 2001–02 edition of the State Controller’s Cities Annual Report.
(Ib) The denominator is the total amount of ad valorem property tax revenue allocated among all cities for the 2002–03 fiscal year, as reported in the 2001–02 edition of the State Controller’s Cities Annual Report.
(II) The product of the following two amounts:
(IIa) Thirty-three and one-third percent.
(IIb) The difference between three hundred fifty million dollars ($350,000,000) and the amount described in paragraph (1).
(B) Notwithstanding subparagraph (A), the reduction required by this paragraph for any city shall not be less than 2 percent, nor more than 4 percent, of the general revenues of the city, as reported in the 2001–02 edition of the State Controller’s Cities Annual Report. If the amount determined for a city under subparagraph (A) exceeds 4 percent of the general revenues of the city, as reported in the 2001–02 edition of the State Controller’s Cities Annual Report, the amount of that excess shall be allocated among the reductions required for all other cities in percentage shares corresponding to those reduction amounts.
(3) On or before September 15, 2004, the Controller shall notify the auditor of each county and city and county of the reductions required by this subdivision.
(4) The total amount of reductions for all cities and cities and counties determined pursuant to this subdivision shall be three hundred fifty million dollars ($350,000,000) for the 2004–05 fiscal year and that same amount for the 2005–06 fiscal year.
(5) (A) In lieu of a reduction under paragraph (2), a city may transmit to the county auditor for deposit in the county Educational Revenue Augmentation Fund an amount equal to that reduction. For the 2004–05 fiscal year, if the county auditor does not receive a payment under this paragraph from a city on or before October 1, 2004, the auditor shall make the reduction required by paragraph (2). For the 2005–06 fiscal year, if the county auditor does not receive a payment under this paragraph from a city on or before October 1, 2005, the auditor shall make the reduction required by paragraph (2).
(B) Notwithstanding any other provision of law, to make the transmittals authorized by this paragraph, a city may use any funds or revenues, the use of which is not restricted by federal law or the California Constitution.
if the county auditor does not receive a payment under this paragraph from a city on or before October 1, 2005, the auditor shall make the reduction required by paragraph (2).
(B) Notwithstanding any other provision of law, to make the transmittals authorized by this paragraph, a city may use any funds or revenues, the use of which is not restricted by federal law or the California Constitution.
(6) (A) Notwithstanding any other provision of law, a city that has established a reserve for subsidence contingencies may, for the 2004–05 and 2005–06 fiscal years only, retain interest earned on that reserve for the previous calendar year in an amount not to exceed the amount of the reduction for that city required by this subdivision.
(B) The Legislature finds and declares that the amounts retained by a city pursuant to subparagraph (A) are in excess of trust needs and are free from the public trust for navigation, commerce, fisheries, and any other trust uses and restrictions.
(C) A city that has retained an amount under subparagraph (A) shall, beginning with the 2006–07 fiscal year, repay to the reserve for subsidence contingencies that amount so retained. The repayment shall be made in annual increments, which increments shall not be less than five hundred thousand dollars ($500,000), until the amount retained by the city has been repaid. Those amounts repaid to the reserve for subsidence contingencies are subject to the public trust and shall be used only for the purposes prescribed by law for the reserve.
(c) That amount of revenue that is not allocated to a county, city and county, or a city as a result of subdivisions (a) and (b), and that amount that is received by the county auditor under paragraph (5) of subdivision (b), shall be deposited in the county Educational Revenue Augmentation Fund and shall be allocated as specified in subdivision (d) of Section 97.3.
(d) For the 2005–06 fiscal year and each fiscal year thereafter, the amounts determined under subdivision (a) of Section 96.1, or any successor to that provision, shall not reflect, for a preceding fiscal year, any portion of any allocation required by this section.
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