Today's Law As Amended

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AB-2916 Property tax revenue allocations: qualified fire protection districts.(2017-2018)



SECTION 1.

 Article 3.5 (commencing with Section 97.90) is added to Chapter 6 of Part 0.5 of Division 1 of the Government Code, to read:

Article  3.5. Revenue Allocation Shifts for Qualified Fire Protection Districts
97.90.
 (a) For the 2020–21 to 2024–25 fiscal years, inclusive, the auditor of a county in which a qualified fire protection district is located shall do both of the following:
(1) Increase the total amount of ad valorem property tax revenue that is otherwise required to be allocated to each qualified fire protection district by the fire protection district equity amount.
(2) (A) Decrease the total amount of ad valorem property tax revenue that is otherwise required to be allocated to all local agencies that are not fire protection districts by the fire protection district equity amount.
(B) The reduction required by paragraph (1) shall be apportioned among each local agency that is not a fire protection district. The reduction for each of these local agencies shall be the percentage share of the total reduction that is equal to the proportion that the total amount of ad valorem property tax revenue that is otherwise required to be allocated to the local agency bears to the total amount of ad valorem property tax revenue that is otherwise required to be allocated to all local agencies in the county that are not fire protection districts.
(b) On or before January 1, 2020, the Office of Emergency Services shall do all of the following:
(1) Identify which fire protection districts in the state are qualified fire protection districts.
(2) For each qualified fire protection district, determine what amount of additional ad valorem property tax revenues are necessary for the qualified fire protection district to provide effective services for the district.
(3) Report to the auditor of each county in which a qualified fire protection district is located the amounts determined pursuant to paragraph (2) for each qualified fire protection district.
(c) For purposes of this section, both of the following definitions shall apply:
(1) “Fire protection district equity amount” means one-fifth of the amount reported to the auditor pursuant to paragraph (2) of subdivision (b) for each qualified fire protection district.
(2) “Qualified fire protection district” means a fire protection district that does not receive sufficient ad valorem property tax revenues to provide effective services for the district.
SEC. 2.
 If the Commission on State Mandates determines that this act contains costs mandated by the state, reimbursement to local agencies and school districts for those costs shall be made pursuant to Part 7 (commencing with Section 17500) of Division 4 of Title 2 of the Government Code.