STATE BOARD OF EQUALIZATION PROPERTY TAX DEPARTMENT Tax Area Services Section Ric Schwarting RESEARCH MANAGER (GIS) Anna Marie C. Price RESEARCH ANALYST II (GIS) (916) 274-3250 TASS@boe.ca.gov
Electronic Submissions
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: City Boundary Change Subscribers: BOE-400-TA, written description, and maps. BOE Research and Statistics AT&T BOE Local Revenue Allocation Avalara State Controller (Local) CoreLogic State Controller (Accounting) State Senate MuniServices CalTrans PG&E Dept. of Education TomTom Dept. of Forestry Dept. of Finance Dept. of Water Resources
Who uses the TRA? Tax Area Service Section Creates TRA Archives File County Assessor Verifies TRA Boundary Assigns TRA to APN County Auditor Verifies Districts in TRA Bills APN and Distributes Taxes
Online Data
Online Data www.boe.ca.gov
Online Data
Online Data
Online Data
Change of Jurisdictional Boundary Requirements
Change of Jurisdictional Boundary Requirements
Change of Jurisdictional Boundary Requirements
Change of Jurisdictional Boundary Requirements
Change of Jurisdictional Boundary Requirements List of APN’s not needed if APN’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 TA Statement of Boundary Change
BOE-400-TA: Statement of Boundary Change
BOE 400 TA REV. 4 (12-16) • http://www.boe.ca.gov/ proptaxes/pdf/400ta.pdf • Instructions Handout & Overview Let’s Review It Together…
BOE 400 TA REV. 4 (12-16) 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 TA REV. 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 TA REV. 4 (12-16) SECTION 6. CITY BOUNDARY CHANGES • No duplicate copies needed. • Vicinity map is already required in general mapping guidelines.
BOE 400 TA REV. 4 (12-16) SECTION 6. CITY BOUNDARY CHANGES • Map of Limiting Addresses A map that shows the beginning and ending address of all affected parcels along a road.
BOE 400 TA REV. 4 (12-16) SECTION 6. CITY BOUNDARY CHANGES • Map of Limiting Addresses Can be handwritten on a filed map.
BOE 400 TA REV. 4 (12-16) Before we move on… Any questions about what we covered so far?
Sample Map and Geographic Description
Sample Map and Geographic Description
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. Point of beginning. Courses numbered. APN numbers. Disclaimer. Township, range. Descriptive title. Acreage.
Annual Boundary Changes (TRA data)
Annual Boundary Changes
Annual Boundary Changes
Annual Boundary Changes
Annual Boundary Changes
Annual Boundary Changes
Annual Boundary Changes
Annual Boundary Changes
Annual Boundary Changes
Annual Boundary Changes TRA Change Notice
Annual Boundary Changes TRA Data Tables
Annual Boundary Changes TRA Digital Layers (AutoCAD .dwg)
Annual Boundary Changes TRA Map Details-pdf
Annual Boundary Changes Yellow Sheet or Special Instructions Sheet
Annual Boundary Changes Code Chart
Annual Boundary Changes Districts with TRA’s and Maps
Annual Boundary Changes TRA Split List
Annual Boundary Changes Valid TRA List
Annual Boundary Changes Filings Log
Fee Calculations
Fee Calculations Jurisdictional Boundary Requirements, Page 6.
Fee Calculations Acreage per Single Area, includes roads.
Fee Calculations Multi-Area Calculation 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 Calculations Is area already in Blue District? NO. File each area separately. Annex Red District and Formation of Zone = fee based on Red acreage. Annex Blue = fee based on Blue acreage. (Considered TWO single areas.)
Fee Calculations Is 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:
Fee Calculations 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? How many areas?
Fee Calculations How many areas? 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.
Fee Calculations 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. 2000 acres = $3500 Add’l County = $300 TOTAL FEE = $3800
Fee Calculations Additional County Fee = $300 • County B is filing an annexation in County A. File the BOE-400 for County A. No additional county fee. 100 acres = $1500 Add’l County = $300 TOTAL FEE = $1500
Fee Calculations Additional County Fee = $300 • County A is filing a multi-area annexation that also includes County B. Option 1: File separately in each county. No add’l county fee. County A: 100 acres = $1500 25 acres = $1200 TOTAL = $2700 County B: 80 acres = $1500 80 acres = $1500 TOTAL = $3000
Fee Calculations Additional County Fee = $300 • County A is filing a multi-area annexation that also includes County B. Option 2: File one BOE-400. Include additional county fee. County A: 100 acres = $1500 25 acres = $1200 County B: 80 acres = $1500 80 acres = $1500 Add’l Co. Fee = $300 TOTAL = $6000
Fee Calculations NO MAP NEEDED: • Consolidation per resolution = $300 • Entire District Transactions = $300 • Coterminous Transaction = $300 • District Dissolution/Removal from Roll = $0 • Name Change = $0 We have more to cover. But before we move on, any questions on fees?
Fee Deferrals
Fee Deferrals
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.
Island Annexations
Island Annexations Not Listed in ISLAND Fee Chart: 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.
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