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State Parcel Tax Reporting
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FY 2015-16 Parcel Tax Reporting for Direct Assessment Levying Agencies

State Parcel Tax Reporting (AB 2109)

Overview

On September 24, 2014, the Governor signed AB 2109 (State Parcel Tax Reporting) into law, an act to add Section 12463.2 to the Government Code (chapter 781, statute 2014).  Under this bill, local government agencies (counties, cities and special districts) are to report information relating to imposition of assessed parcel tax to the State Controller’s Office.

As a result, beginning fiscal year 2015-16, all direct assessment agencies that are levying a parcel tax must report on the Financial Transaction Reports (FTR) annually the following:

  • the type and rate of parcel tax imposed
  • the number of parcels subject to the parcel tax
  • the number of parcels exempt from the parcel tax
  • the sunset date of the parcel tax, if any
  • the amount of revenue received from the parcel tax
  • the manner in which the revenue received from the parcel tax is being used

The deadline to submit the FTR to the State Controller’s Office is within seven (7) months after the close of each fiscal year.

The Auditor-Controller will be reporting on behalf of all County direct assessment agencies that are levying parcel taxes.  The non-County agencies will be responsible for reporting the information on their FTR to the SCO; however, the Auditor-Controller will continue to provide payment information for all direct assessment levying agencies on our Direct Assessments page.

To assist all direct assessment agencies, the Auditor-Controller’s office has identified the direct assessment accounts throughout Los Angeles County that are considered a parcel tax, and must be reported to the SCO for fiscal year 2015-16 on their FTR below:

Direct Assessment Parcel Tax List by Account Name and Number

If your direct assessment account name and number is not included on this list, your levying agency is NOT required to report the direct assessment(s) on the SCO annual FTR.

For more information regarding the changes in reporting requirements for FY 2015-16 Parcel Tax on the FTR, please visit the SCO’s website at:

http://www.sco.ca.gov/ard_locinstr_ParcelTaxRequirements_forms.html

Los Angeles County Contact Information

If you have any questions, please direct them to the Auditor-Controller Property Tax Services Division, Veronica Ruiz, Supervisor of the Direct Assessment Processing Unit at (213) 893-2344 or email at vruiz@auditor.lacounty.gov.