County of Orange JURISDICTIONAL CHANGES Arounsy Phommasa, Bang Quan & Eliseo Gillamac February 5, 2015.

Slides:

Advertisements

Similar presentations

Municipal Service Review Public Safety Services Alameda Local Agency Formation Commission July 8, 2004 By Burr Consulting Braitman & Associates Maps by.

Advertisements

Sacramento Local Agency Formation Commission (LAFCo) ANALYSIS OF PROPOSED SMUD SPHERE OF INFLUENCE AND ANNEXATION Presented by Chris Tooker Friday, October.

SCHOOL DISTRICT REORGANIZATION for Municipal Clerks Wisconsin – May 2011 A collaborative presentation by the Department of Public Instruction and the Department.

County of Orange Teeter Program

1 Assembly Bill x Dissolution Act Thomas P. Clark, Jr., Special Counsel to the City of Santa Ana Acting and Serving as Successor Agency to the Community.

The Challenges of Providing Services in Unincorporated Areas Best Understood in the context of which services are provided John Benoit, LAFCO Executive.

The Revenue Process. Board of Equalization Board of Equalization December Board of Equalization Meeting December Board of Equalization Meeting Governor’s.

CALIFORNIA DEPARTMENT OF EDUCATION Tom Torlakson, State Superintendent of Public Instruction Tax Report (J-29) Update Reporting Post RDA Dissolution Peter.

PROPERTY TAX REVENUE GOT YOU DOWN? CSMFO Conference Los Angeles – February 18, 2009 The HdL Companies Sales Tax Property Tax Municipal Software.

1 LAFCO FEES The Statutory and Legal Framework 2010 Annual CALAFCO Meeting Hilton Hotel, Palm Springs Scott Browne.

Updated FY2012 Revenue & Expenditures Park Hill Board of Education June 9, 2011.

SETTING THE PROPERTY TAX RATE Micki Rundell, CFO City of Georgetown TML Presentation June 5, 2015.

School District Reorganization Brief Outline of Process.

LAFCO Procedures: There’s a Lot Going On Behind the Scenes Roseanne Chamberlain Executive Officer Amador LAFCO Staff Workshop April 3, 2008.

Flow of Funding Through Local Governments PWB Southwest Regional Academy November 28, 2012 Municipal Budgeting and Management August 16,2012.

Setting The Tax Rate Sponsored by: MASA & MoASBO Presenter: Chris Straub.

Alliance Management Group Tax Year 2012 Update 1.

BOARD ROLL OF STATE-ASSESSED PROPERTY AN OVERVIEW.

Local Government Page 65. County Government There are 114 Counties in Missouri. Counties must carry out State policies: enforcing laws, providing police,

2011 Tax Levy Hearing Board of Education Meeting December 19,

Presentation to the Oversight Board Santa Clara County Auditor-Controller 1.

Sacramento Local Agency Formation Commission (LAFCo) UPDATE ON PROPOSED SMUD ANNEXATION Presented to Yolo LAFCo September 19, 2005.

Presentation to the Placer LAFCO Commission September 10, 2014.

School Budget (Draft)

FACTORS TO BE CONSIDERED IN THE REVIEW OF PROPOSALS STUDY SESSION ON GOVERNMENT CODE §56668.

Sacramento Local Agency Formation Commission (LAFCo) Incorporation and Annexation Process A Comparison November 1, 2005.

Proposed FY Budget Town of Denmark Presentation to Board of Selectmen February 11, 2015.

Robert E. Josten Dorsey & Whitney LLP 801 Grand Avenue, Suite 4100 Des Moines, Iowa WHAT IS TAX INCREMENT FINANCING? Questions and Answers.

Board of Supervisors Meeting September 13, 2011 Finance Committee Recommendations on Options for County Redevelopment Program.

Mountain View Estates Annexation Process August 3,

1 LAFCO 101 New Commissioners and Staff Workshop CALAFCO CONFERENCE FOR 2009 Tenaya Lodge at Yosemite October 28, 2009.

1 LAFCo 201 The Statutory and Legal Framework 2010 Annual CALAFCO Meeting Hilton Hotel, Palm Springs Scott Browne.

What’s In Your Wallet? How Redevelopment Agencies Divert Millions From Public Safety Fire Chief Steve Foster, Cosumnes FD Business Officer John Ebner,

Local Pots of Gold Local Pots of Gold Maintaining Fiscal Constraint for Local Funds in the TIP Srikalyani Srinivasan Metropolitan Transportation Commission.

LAFCo Municipal Service Review: Community Services Local Agency Formation Commission May 11, 2006 By Burr Consulting Maps by EDAW.

Proposed FY 2016 Budget Town of Lisbon Presentation to Board of Selectmen October 7, 2015.

2013 IAHD Convention Boise Downtown Convention Center November 13, 2013 Idaho Tax Commission Gary Houde, Senior Research Analyst.

City of Veneta Town Hall December /7 coverage with 2 deputies on duty School resource deputy Community resource deputy Full time sergeant 2.

Local Agency Formation Commissions Law, Policy and Practice Plumas Local Agency Formation Commission December 14, 2015.

California Association of Local Agency Formation Commissions.

WELCOME to the FIRE DISTRICT WORKSHOP San Joaquin LAFCo July 16, 2009.

INCREASED EQUALIZATION Enhanced Opportunities for Students Property Tax Relief + = 1.

INCREASED EQUALIZATION Enhanced Opportunities for Students Property Tax Relief + = 1.

By: Santa Clara County Controller-Treasurer’s Office.

Assessed Value Changes. 2 Definitions Current Market Value Base Year Value Inflation Factor Factored Base Year Value Appraisal Unit.

Alliance Policy & Management Group TAX YEAR 2015 UPDATE SEPTEMBER 18,

Alliance Policy & Management Group Tax Year 2014 Update September 19, 2014.

Annual Property Tax Levy Rate Certification Finance, Governance, and Ethics Committee August 17, 2011.

PREPARED BY THE DEPARTMENT OF COMMUNITY DEVELOPMENT AND PLANNING CITY OF OPA-LOCKA Annexation Proposals Areas “A” and “B” July, 2013.

Annual Property Tax Levy Rate Certification Finance, Governance, and Ethics Committee August 21, 2013.

Annual Property Tax Levy Certification Finance and Audit Committee August 20, 2008.

Transportation and Transit Funding Options. Opportunities (Sales Tax)  Additional Mass Transit Sales Tax (UCA ) (.25%)  Requires countywide.

Property Tax Overview Linda Santillano Property Tax Manager

North Dakota League of Cities- City Auditor Workshop 2016

WHAT IS TAX INCREMENT FINANCING? Questions and Answers About TIF

Appraisal Districts: What They Do For Local Government

Granite School District

Association of County Auditors Property Tax Sub-Committee October 2016

CITY OF WASECA 2017 Property Tax Levy Based on Recommended Budget Truth In Taxation Meeting December 6, 2016.

NEWLY ELECTED OFFICIAL ORIENTATION Florida Property Appraisers Florida Tax Collectors February 7-10, 2017.

MASA Great Start Workshop

Pasadena City Council September 26, 2016 Item 11

TRA consolidation.

SLVLESA Certified Tax Rate

Budget changes Senate Bill 2288 and the changes it brought

Territory Transfer Request

Independent School District No. 318 December 3, 2018

Recognized Obligation Payment Schedule (ROPS) Certification Process

Incorporation and Annexation Process A Comparison November 1, 2005

MARSHALL PUBLIC SCHOOLS

Presentation 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 AC Notify ATE TRA Change Notice BOE Provide estimate revenue attribute to ATE NegotiateNegotiate 30 days from NOF 45 days from NOF Send NOF & NOC days Filing Dec. 1st

County of Orange Notice of Filing

County of Orange Revenue Impact Analysis

County of Orange

Notice of Completion

County of Orange 10 Where are we located?

County of Orange 11 Who are our neighbors?

County of Orange 12 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

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

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 Orange TRA 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

County of Orange 34 Constitutional & Statutory Provisions California Constitution: Article XIII, Section 14. Revenue & Taxation Code: Section 95, , 122, 602 and 606. Health & Safety Code Sections: 33327, 33328, , and (RDA) Government Code: Sections – in reference to County Service Areas. Government Code: Sections – (ensure changes are uniformly maintained) –Section –Section –Section –Section –Section –Section 54903

County of Orange 35 Questions???