Rev. & Tax. Code, § 96.11 · Article 2. Basic Revenue Allocations
Rev. & Tax. Code, § 96.11
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
Notwithstanding any other provision of this article, for purposes of property tax revenue allocations, the county auditor of a county for which a negative sum was calculated pursuant to subdivision (a) of former Section 97.75 as that section read on September 19, 1983, shall, in reducing the amount of property tax revenue that otherwise would be allocated to the county by an amount attributable to that negative sum, do all of the following:
(a) For the 2011–12 fiscal year, apply a reduction amount that is equal to the lesser of either of the following:
(1) The reduction amount that was determined for the 2010–11 fiscal year.
(2) The reduction amount that is determined for the 2011–12 fiscal year.
(b) For the 2012–13 fiscal year, apply a reduction amount that is equal to the lesser of either of the following:
(1) The reduction amount that was determined in subdivision (a) for the 2011–12 fiscal year.
(2) The reduction amount that is determined for the 2012–13 fiscal year.
(c) For the 2013–14 fiscal year and for the 2014–15 fiscal year, apply a reduction amount that is determined on the basis of the reduction amount applied for the immediately preceding fiscal year.
(d) For the 2015–16 fiscal year and each fiscal year thereafter, the county auditor shall not apply a reduction amount.
Notes and commentary — not statutory text
History
Amended by Stats. 2015, Ch. 325, Sec. 24. (SB 107) Effective September 22, 2015.
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=RTC§ionNum=96.11.
- Text hash
- sha256 aea71cf5259aac2ca6006ef24da21baf385195fc72768eee2ba5de6ff2114c85
- 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
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.