Health & Saf. Code, § 34188 · Chapter 5. Duties of the Auditor-Controller
Health & Saf. Code, § 34188
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
For all distributions of property tax revenues and other moneys pursuant to this part, the distribution to each taxing entity shall be in an amount proportionate to its share of property tax revenues in the tax rate area in that fiscal year, as follows:
(a) (1) For distributions from the Redevelopment Property Tax Trust Fund, the share of each taxing entity shall be applied to the amount of property tax available in the Redevelopment Property Tax Trust Fund after deducting the amount of any distributions under paragraphs (2) and (3) of subdivision (a) of Section 34183.
(2) For each taxing entity that receives passthrough payments, that agency shall receive the amount of any passthrough payments identified under paragraph (1) of subdivision (a) of Section 34183, in an amount not to exceed the amount that it would receive pursuant to this section in the absence of the passthrough agreement. However, to the extent that the passthrough payments received by the taxing entity are less than the amount that the taxing entity would receive pursuant to this section in the absence of a passthrough agreement, the taxing entity shall receive an additional payment that is equivalent to the difference between those amounts.
(b) Property tax shares of local agencies shall be determined based on property tax allocation laws in effect on the date of distribution, without the revenue exchange amounts allocated pursuant to Section 97.68 of the Revenue and Taxation Code, and without the property taxes allocated pursuant to Section 97.70 of the Revenue and Taxation Code.
(c) The total school share, including passthroughs, shall be the share of the property taxes that would have been received by school entities, as defined in subdivision (f) of Section 95 of the Revenue and Taxation Code, in the jurisdictional territory of the former redevelopment agency, including, but not limited to, the amounts specified in Sections 97.68 and 97.70 of the Revenue and Taxation Code.
(d) This section shall not be construed to increase any allocations of excess, additional, or remaining funds that would otherwise have been allocated to cities, counties, cities and counties, or special districts pursuant to clause (i) of subparagraph (B) of paragraph (4) of subdivision (d) of Section 97.2, clause (i) of subparagraph (B) of paragraph (4) of subdivision (d) of Section 97.3, or Article 4 (commencing with Section 98) of Chapter 6 of Part 0.5 of Division 1, of the Revenue and Taxation Code, had this section not been enacted.
Notes and commentary — not statutory text
History
Amended by Stats. 2012, Ch. 26, Sec. 30. (AB 1484) Effective June 27, 2012.
Source of truth
- Edition
- As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
- Official file
- https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=HSC§ionNum=34188.
- Text hash
- sha256 6fc1cb742fef9510769f4599c23f0a2962902bd0d632bf9d488876b23db89c60
- Composed by
- compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section
This section cites
Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.
Health and Safety Code
Revenue and Taxation Code
- Rev. & Tax. Code, § 95Printed as Section 95 of the Revenue and Taxation Code
- Rev. & Tax. Code, § 97.68Printed as Section 97.68 of the Revenue and Taxation Code | Sections 97.68 and 97.70 of the Revenue and Taxation Code
- Rev. & Tax. Code, § 97.70Printed as Section 97.70 of the Revenue and Taxation Code | Sections 97.68 and 97.70 of the Revenue and Taxation Code
- Rev. & Tax. Code, div. 1, pt. 0.5, ch. 6, art. 4Tax Equity Allocations for Certain CitiesPrinted as Article 4 (commencing with Section 98) of Chapter 6 of Part 0.5 of Division 1, of the Revenue and Taxation Code
Cited by 18 provisions
Provisions in this library whose text cites Health & Saf. Code, § 34188. Each shows the citation as that text prints it.
Education Code
- Ed. Code, § 2558Printed as Sections 34177, 34179.5, 34179.6, and 34188 of the Health and Safety Code
- Ed. Code, § 2571Printed as Sections 34177, 34179.5, 34179.6, and 34188 of the Health and Safety Code
- Ed. Code, § 2575Printed as Sections 34177, 34179.5, 34179.6, 34183, and 34188 of the Health and Safety Code
- Ed. Code, § 42238Printed as Sections 34177, 34179.5, 34179.6, and 34188 of the Health and Safety Code
- Ed. Code, § 42238.02Printed as Sections 34177, 34179.5, 34179.6, 34183, and 34188 of the Health and Safety Code
- Ed. Code, § 42238.03Printed as Sections 34177, 34179.5, 34179.6, 34183, and 34188 of the Health and Safety Code
- Ed. Code, § 84751Printed as Sections 34177, 34179.5, 34179.6, and 34188 of the Health and Safety Code
- Ed. Code, § 84751.6Printed as Sections 34177, 34179.5, 34179.6, and 34188 of the Health and Safety Code
Government Code
Health and Safety Code
- Health & Saf. Code, § 34177Printed as Section 34183 or 34188 | Section 34188
- Health & Saf. Code, § 34179Printed as Section 34188
- Health & Saf. Code, § 34179.6Printed as Section 34188
- Health & Saf. Code, § 34179.8Printed as Section 34188
- Health & Saf. Code, § 34180Printed as Section 34188
- Health & Saf. Code, § 34182Printed as Section 34188
- Health & Saf. Code, § 34183Printed as Section 34188
- Health & Saf. Code, § 34186Printed as Sections 34183 and 34188
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.