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) 274-3250 [email protected] STATE BOARD OF EQUALIZATION PROPERTY TAX DEPARTMENT
Transcript of Tax Area Services Section - CALAFCO...Tax Area Services Section Ric Schwarting RESEARCH MANAGER...
Tax Area Services Section
Ric Schwarting RESEARCH MANAGER (GIS)
Anna Marie C. Price
RESEARCH ANALYST II (GIS)
(916) [email protected]
STATE BOARD OF EQUALIZATIONPROPERTY TAX DEPARTMENT
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: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
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 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
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.
Courses numbered.
APN numbers.
Disclaimer.
Township, range.
Descriptive title.
Acreage.
Point of beginning.
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 Sheetor
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
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?
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
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
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
Island Annexations
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
Mapping – Best Practices
• Show existing district boundary that is near or adjacent to the affected area.– Prevents erroneous gaps/overlaps.– Clear “intent”.
Mapping – Best Practices
Mapping – Best Practices
Courses numbered, APN’s in affected area, existing district boundary.
Mapping – Best Practices
Shows nearby section corner, legend clearly describes features and intent.
Mapping – Best Practices
• 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 •
Mapping – Best Practices
Revenue and Taxation Code Section 606:
Mapping – Best Practices
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.
Mapping – Best Practices
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).
Mapping – Best Practices
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: [email protected]
