Linda Santillano

Property Tax Apportionment

Linda Santillano is the Division Chief of the Property Tax Apportionment Division. She is responsible for overseeing mandated property tax functions, including accounting for funds allocated to redevelopment successor agencies and establishing apportionment factors utilized to distribute property tax revenue collections to local agencies, municipalities, special districts, schools, and successor agencies. Ms. Santillano joined the County of Los Angeles Department of Auditor-Controller in March 2023 and has over 17 years of auditing, accounting, and property tax experience with the San Bernardino County Auditor-Controller/Treasurer/Tax Collector. She holds a Bachelor of Science degree in Business Administration with a concentration in Accounting from California State University, San Bernardino.

Property Tax Apportionment Division

The Property Tax Apportionment Division (PTAD) is mandated by California Revenue and Taxation, Government, and Health and Safety Codes to perform property taxation functions. PTAD is responsible for tax rate computations, accounting for the apportionment and allocation of property tax collections to over 1,300 local agencies including, cities, schools, special districts, successor agencies and the County, and administration of the redevelopment property tax trust funds. In addition, the division provides property tax information and assistance to state, local, and county representatives and to the general public.

PTAD also controls and deposits property tax revenue to the Redevelopment Property Tax Trust Fund for distribution to the redevelopment Successor Agencies and the affected taxing entities according to the Redevelopment Dissolution Law, and will also control and distribute tax revenue to Enhanced Infrastructure Financing Districts according to the applicable Codes.

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