Tax Area Services Section - CALAFCO...Tax Area Services Section Ric Schwarting RESEARCH MANAGER...

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Tax Area Services Section

Ric Schwarting RESEARCH MANAGER (GIS)

Anna Marie C. Price

RESEARCH ANALYST II (GIS)

(916) 274-3250TASS@boe.ca.gov

STATE BOARD OF EQUALIZATIONPROPERTY TAX DEPARTMENT

Electronic Submissions

• In the early phase of development.• Will be both payment and documents.• No estimated time of deployment.

What does TASS do with all the paperwork?

The TASS Process

PHASE 1: Review → Accept or Reject → Acknowledge(forward documents to other agencies)

PHASE 2: Making a change.PHASE 3: Checking a change.PHASE 4: Post preliminary TRA changes for local review.PHASE 5: Commit TRAs for upcoming assessment roll.

Where the documents go…

Other Units & Agencies:BOE Research and StatisticsBOE Local Revenue AllocationState Controller (Local)State Controller (Accounting)State SenateCalTransDept. of EducationDept. of ForestryDept. of FinanceDept. of Water Resources

City Boundary Change Subscribers:BOE-400-TA, written description, and maps.

AT&TAvalaraCoreLogicMuniServicesPG&ETomTom

Who uses the TRA?

County AuditorVerifies Districts in TRA Bills APN and Distributes Taxes

County AssessorVerifies TRA Boundary Assigns TRA to APN

Tax Area Service SectionCreates TRA Archives File

Online Data

www.boe.ca.gov

Online Data

Change of Jurisdictional Boundary Requirements

List of APN’s not needed ifAPN’s are shown on the map.

Change of Jurisdictional Boundary Requirements

Other Information found in the “Change of Jurisdictional Boundary Requirements”:

• Written geographic description guidelines• Mapping guidelines• Fee table• Definitions and special fee provisions• Checklist

Consolidated Counties List(TRA assignment letter)

Consolidated Counties List

Consolidated Counties List: Counties Requiring a TRA Assignment Letter

These counties require a TRA assignment letter to be filed along with the Statement of Boundary Change.

Sample TRA Assignment Letter

Provided by the County Auditor’s Office.

BOE 400 TAStatement of Boundary Change

BOE-400-TA: Statement of Boundary Change

BOE 400 TAREV. 4 (12-16)

• http://www.boe.ca.gov/proptaxes/pdf/400ta.pdf

• Instructions Handout & Overview

Let’s Review It Together…

Updates: Sections 1, 5, & 6

SECTION 1. TYPE OF ACTION–Reorganization checkbox

»Special use only.–Choose multiple checkboxes

»BOE will note only ONE action on the acknowledgement letter.

BOE 400 TAREV. 4 (12-16)

SECTION 5. ITEMS No longer required:

• List of APN’s if APN’s shown on map

Jurisdictional Change Requirements: Item 9, Page 4

BOE 400 TAREV. 4 (12-16)

SECTION 6. CITY BOUNDARY CHANGES• No duplicate copies needed.• Vicinity map is already required in

general mapping guidelines.

BOE 400 TAREV. 4 (12-16)

SECTION 6. CITY BOUNDARY CHANGES• Map of Limiting Addresses

BOE 400 TAREV. 4 (12-16)

A map that shows the beginning and ending address of all affected parcels along a road.

SECTION 6. CITY BOUNDARY CHANGES• Map of Limiting Addresses

BOE 400 TAREV. 4 (12-16)

Can be handwritten on a filed map.

Before we move on… Any questions about what we covered so far?

BOE 400 TAREV. 4 (12-16)

Sample Map and Geographic Description

Descriptive Title.

Township, Range, and Section.

Point of Beginning starts at a known geographic location.

Courses numbered.

Acreage of annexation area.

Disclaimer.

Sample Map and Geographic Description

Vicinity map.

Existing boundary.

Courses numbered.

APN numbers.

Disclaimer.

Township, range.

Descriptive title.

Acreage.

Point of beginning.

Annual Boundary Changes(TRA data)

Annual Boundary Changes

TRA Change Notice

TRA Data Tables

TRA Digital Layers (AutoCAD .dwg)

TRA Map Details-pdf

Yellow Sheetor

Special Instructions Sheet

Code Chart

Districts with TRA’s and Maps

TRA Split List

Valid TRA List

Filings Log

Fee Calculations

Jurisdictional Boundary Requirements, Page 6.

Fee Calculations

Acreage per Single Area, includes roads.

Fee Calculations

Multi-Area Calculation

Fee Calculations

Re-description of Boundary? • File new boundary.• Fee based on acreage and, if

applicable, areas of exclusion.

Fee Calculations

Annex Blue District

Annex Red District & Formation of Zone

Fee Calculations

Is area already in Blue District? YES.

Use Red boundary to determine the fee.

Annex Blue District

Annex Blue District and Red District & Formation of Zone

(Considered ONE single area.)

Fee CalculationsIs area already in Blue District? NO.File each area separately.

Annex Blue = fee based on Blue acreage.

Annex Red District and Formation of Zone = fee based on Red acreage.

(Considered TWO single areas.)

Fee CalculationsIs area already in Blue District? NO.Calculate portion of Blue as an exclusion.

Blue and Red & Formation of Zone = fee by acreage.

Portion excluded from Blue= fee based on acreage of each excluded area or= fee based on coterminous boundary of an existing district.

(Considered TWO single areas.)

Fee Calculations

Jurisdictional Requirements, Page 7:

Another Fee Calculation Example:A district is formed coterminous with a city boundary and contains 2 areas of exclusion (4 acres and 7 acres). What’s the fee?

Fee Calculations

How many areas?

Fee Calculations

The answer is: THREE.Even though the area is actually just one big area (the city and 2 areas of exclusion that are fully within the city), there are 3 fees because of a difference in how the district is handled within each area. The city portion is not paying a fee based on acreage because its fee is based on an established boundary that does not need to be newly plotted on TRA maps.

How many areas?

Fee Calculations

How many areas?

Fee Calculations

Additional County Fee = $300• Pay when affected area extends into bordering

county or counties. $300 per additional county.

Fee Calculations

2000 acres = $3500Add’l County = $300TOTAL FEE = $3800

Additional County Fee = $300• County B is filing an annexation in County A.

File the BOE-400 for County A. No additional county fee.

Fee Calculations

100 acres = $1500Add’l County = $300TOTAL FEE = $1500

Additional County Fee = $300• County A is filing a multi-area annexation that

also includes County B.

Fee Calculations

Option 1: File separately in each county. No add’l county fee.

County A:100 acres = $150025 acres = $1200TOTAL = $2700

County B:80 acres = $150080 acres = $1500TOTAL = $3000

Additional County Fee = $300• County A is filing a multi-area annexation that

also includes County B.

Fee Calculations

Option 2: File one BOE-400. Include additional county fee.

County A:100 acres = $150025 acres = $1200County B:80 acres = $150080 acres = $1500Add’l Co. Fee = $300TOTAL = $6000

NO MAP NEEDED: • Consolidation per resolution = $300• Entire District Transactions = $300• Coterminous Transaction = $300• District Dissolution/Removal from Roll = $0• Name Change = $0

Fee Calculations

We have more to cover. But before we move on, any questions on fees?

Fee Deferrals

• $35 billing charge:– due at the time of filing– or within 30 days of the initial deferral letter.

• Filing fee due:– once the district receives its first revenue.

• Failure to pay: – will result in the district being removed from the

assessment roll.

Fee Deferrals

Island Annexations

Not Listed in Fee Chart:

ISLAND ANNEXATIONS

Island Annexations

• What is an island annexation?– A district looks like Swiss cheese and needs to fill

in any number of holes.

Must include entire island area.

Portions of an island do not qualify as an island annexation.

Island Annexations

• Islands must be completely surrounded by district boundary or same district type.– Cities, Fire Districts, etc.

Island Annexations

• Written description not needed. • Simple vicinity map showing existing district

boundary and islands to be annexed.• Basic “close-up” map showing each island area

and APN’s.

Island Annexations

• Fee based on acreage of all island areas to be annexed.

Area 1 = 2 acresArea 2 = 5 acresArea 3 = 8 acresTOTAL FEE = 15 combined acres = $800(If filed separately, would be $1200.)

Almost done. But before we move on, any questions on island annexations?

Mapping – Best Practices

• Show existing district boundary that is near or adjacent to the affected area.– Prevents erroneous gaps/overlaps.– Clear “intent”.

Courses numbered, APN’s in affected area, existing district boundary.

Shows nearby section corner, legend clearly describes features and intent.

• Refer to BOE’s TRA data and maps, available online.– Reconcile discrepancies before finalizing a map.

• PARCEL SPLIT BY TRA • RTC 606 • RIGHTS-OF-WAY • • SECTION LINES • RANCHOS • DEEDS •

• DIGITIZING ERRORS •

Revenue and Taxation Code Section 606:

Revenue and Taxation Code Section 606: In certain situations, RTC Section 606 allows the assessor to use one TRA for a parcel that is split by more than one TRA. • BOE will still show the parcel in each TRA.

TRA line exists along the centerline of the river. TRA line not shown on assessor’s map.Property Detail Report shows APN 167-081-006 is in TRA 057-019.

• APN from assessor = BOE TRA???– Don’t derive district boundaries from this info.– RTC 606 will cause a difference between filed

boundary and assessment boundary.– Could result in district gaps (erroneous islands).

Reviewers:

Contact Information

Anna Marie Price (916) 274-3259Chris Crettol (916) 274-3255Diane Teraoku (916) 274-3263Errol Tankiamco (916) 274-3262Nikkole (Nikki) Smith (916) 274-3264Tony (Anthony) Rowell (916) 274-3260

Supervisor:Ric Schwarting (916) 274-3261

Main Line: (916) 274-3250

Email: TASS@boe.ca.gov

Tax Area Services Section - CALAFCO...Tax Area Services Section Ric Schwarting RESEARCH MANAGER...

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