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

TOM TORLAKSON State Superintendent of Public Instruction Tax Report (J-29) Update Line A-12: Community Redevelopment Funds –Pass through funds considered property taxes pursuant to Education Code (EC) sections 2558 and EC 2558 (c)(5) …the amount received pursuant to subparagraph (C) of paragraph (3) of subdivision (a) of Section of the Health and Safety Code that is considered property taxes pursuant to that section. EC (h)(6) …the amount, if any, received pursuant to the Community Redevelopment Law (Part 1 (commencing with Section 33000) of Division 24 of the Health and Safety Code), except for any amount received pursuant to Section or of the Health and Safety Code that is used for land acquisition, facility construction, reconstruction, or remodeling, or deferred maintenance, except for any amount received pursuant to Section of, paragraph (4) of subdivision (a) of Section of, or Section of, the Health and Safety Code that is allocated exclusively for educational facilities.

TOM TORLAKSON State Superintendent of Public Instruction Line A-13: Redevelopment Property Tax Trust Fund Residual Distributions –Residual dollars in the Redevelopment Property Tax Trust Fund distributed pursuant to Health and Safety Code (HSC) sections 34183(a)(4) and –Includes distributions in the current year pursuant to HSC Section (b)(2)(A). Tax Report (J-29) Update

TOM TORLAKSON State Superintendent of Public Instruction Tax Report (J-29) Update Line A-14: Redevelopment Agency Asset Liquidation –Remittances from unencumbered balances [HSC Section 34177(d)] and proceeds from asset sales and other related funds due to the wind down of redevelopment agency (RDA) affairs [HSC Section (e)] –Also includes additional amounts remitted pursuant to a determination by the California Department of Finance [HSC Section (f)]

TOM TORLAKSON State Superintendent of Public Instruction All of the amounts reported to the CDE are used to calculate state aid for revenue limits. The amount reported on Line A-14 will not be used in the First Principal Apportionment calculations. “Excluded” amounts, such as the facilities portion of pass through payments are not reported on the taxes report. Tax Report (J-29) Update

TOM TORLAKSON State Superintendent of Public Instruction Office of Principal Apportionment and Special Education Administrator: Peter Foggiato Software Questions: Zandra Black General Tax Questions: Judy Gonzalez Tax Report (J-29) Update