There is hereby continuously appropriated from the State General Fund to the Controller an amount sufficient to pay the subventions required by this part.
Funds for SubventionsAppropriation
Section § 16100
This law specifies that money from the State General Fund is automatically set aside to cover certain financial obligations known as subventions, without needing further approval each time.
State General Fund Controller automatic appropriation
Section § 16100.6
This law requires the Controller to pay local governments each year for any increased costs they face due to a specific section of the Elections Code. These payments start 45 days after this law was added and continue annually on September 1. The Controller can adjust or audit claims that seem too high or not right, and correct any past payment errors.
Out of the amount appropriated to the Controller by Section 16100, the Controller shall pay each year to each local government on claims submitted 45 days after the effective date of the addition of this section to the code and on September 1 of each year thereafter the actual increased cost to that local government caused by Section 8106 of the Elections Code. The Controller may reduce any claim that appears to be excessive or unreasonable and shall adjust the payment for the current fiscal year for any underpayment or overpayment in a prior fiscal year. The Controller may audit the records of any local public agency to verify actual cost.
Controller payments local government funding increased costs
Section § 16101
This law aims to provide relief from property taxes because relying too much on them has negatively impacted some taxpayers. By using money from the State General Fund, the goal is to even out the tax burden among all people in the state, benefiting everyone overall.
It is the purpose of this part to provide property tax relief to the citizens of this state, as undue reliance on the property tax to finance various functions of government has resulted in serious detriment to one segment of the taxpaying public. The subventions from the State General Fund required under this part will serve to partially equalize tax burdens among all citizens, and the state as a whole will benefit.
property tax relief tax burden equalization State General Fund
Section § 16101.5
This law explains how assessed property values and tax rates should be calculated and compared in California. Before the 1981-82 fiscal year, property taxes were based on 25% of a property's full value. From the 1981-82 fiscal year onwards, taxes are based on 100% of a property's full value.
It also mentions how property tax rates must be expressed: in dollars per $100 of assessed value before 1981-82 and as a percentage of full value afterwards. To compare tax rates over different years, adjustments are necessary so that the revenue remains consistent regardless of expression method.
If needed, the law provides formulas to convert tax rates between the two methods to ensure accurate comparison. A 25% assessment rate expressed in dollars per $100 can be converted to a percentage by multiplying by 0.25%, and vice versa by multiplying by 400.
(a)CA Government Code § 16101.5(a) For purposes of this part, “assessed value” means 25 percent of full value to, and including, the 1980–81 fiscal year, and 100 percent of full value for the 1981–82 fiscal year and fiscal years thereafter; and, tax rates shall be expressed in dollars, or fractions thereof, on each one hundred dollars ($100) of assessed value to and including the 1980–81 fiscal year and as a percentage of full value for the 1981–82 fiscal year and fiscal years thereafter;
(b)CA Government Code § 16101.5(b) Whenever this code requires comparison of assessed values, tax rates or property tax revenues for different years, the assessment ratios and tax rates shall be adjusted as necessary so that the comparisons are made on the same basis, and the same amount of tax revenues would be produced, or the same relative value of an exemption or subvention will be realized regardless of the methods of expressing tax rates or the assessment ratio utilized.
(c)CA Government Code § 16101.5(c) For purposes of expressing tax rates on the same basis, a tax rate based on a 25 percent assessment ratio and expressed in dollars, or fractions thereof, for each one hundred dollars ($100) of assessed value may be multiplied by a conversion factor of twenty-five hundredths of 1 percent to determine a rate comparable to a rate expressed as a percentage of full value; and, a rate expressed as a percentage of full value may be multiplied by a factor of 400 to determine a rate comparable to a rate expressed in dollars, or fractions thereof, for each one hundred dollars ($100) of assessed value and based on a 25 percent assessment ratio.
assessed value full value fiscal year
