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• Tass@boe.ca.gov

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???