Rev. & Tax. Code, § 96.2 · Article 2. Basic Revenue Allocations
Rev. & Tax. Code, § 96.2
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
Except as otherwise provided in Section 96.21 or 96.22, for the purpose of apportioning property tax revenues each fiscal year:
(a) The amount of property tax revenue allocated pursuant to subdivisions (a) and (b) of Section 96 or subdivision (a) of Section 96.1, modified by any adjustments made pursuant to Section 99 or 99.2 and subdivision (e) of Section 96.5, shall be combined to compute the total amount of property tax revenue allocated to the jurisdiction with respect to the tax rate area.
(b) The total amount of property tax revenue allocated to each jurisdiction with respect to all tax rate areas as determined pursuant to subdivision (a) shall be added to compute a total amount of property tax revenue for a jurisdiction in all tax rate areas.
(c) Each amount determined pursuant to subdivision (b) shall be divided by the total of all those amounts computed. The quotient determined shall be used to apportion actual property tax collections and shall be known as the “property tax apportionment factors.”
(d) For the 1980–81 fiscal year and each fiscal year thereafter, prior years’ property tax revenues shall be apportioned using the factors determined pursuant to subdivision (c) for the immediately preceding fiscal year.
(e) Notwithstanding this section, property tax revenues may be apportioned by tax rate area.
Notes and commentary — not statutory text
History
Added by Stats. 1994, Ch. 1167, Sec. 3. Effective January 1, 1995.
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=96.2.
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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.
Revenue and Taxation Code
- Rev. & Tax. Code, § 96Printed as Section 96
- Rev. & Tax. Code, § 96.1Printed as Section 96.1
- Rev. & Tax. Code, § 96.21Printed as Section 96.21 or 96.22
- Rev. & Tax. Code, § 96.22Printed as Section 96.21 or 96.22
- Rev. & Tax. Code, § 96.5Printed as Section 96.5
- Rev. & Tax. Code, § 99Printed as Section 99 or 99.2
- Rev. & Tax. Code, § 99.2Printed as Section 99 or 99.2
Cited by 8 provisions
Provisions in this library whose text cites Rev. & Tax. Code, § 96.2. Each shows the citation as that text prints it.
Revenue and Taxation Code
- Rev. & Tax. Code, § 75.70Printed as Section 96.2
- Rev. & Tax. Code, § 96Printed as Section 96.2
- Rev. & Tax. Code, § 96.1Printed as Section 96.2
- Rev. & Tax. Code, § 96.21Printed as Section 96.2
- Rev. & Tax. Code, § 96.22Printed as Section 96.2
- Rev. & Tax. Code, § 96.23Printed as Section 96.2
- Rev. & Tax. Code, § 96.5Printed as Sections 96.1 and 96.2
- Rev. & Tax. Code, § 100Printed as Sections 96.1, 96.2, 97.31, 98, 98.01, and 98.04
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.