California Surveyors Forums

We are working with a local agency that has begun holding up lot line adjustments and merger applications if the parcels involved are in different tax rate areas. Historically, this was not an issue, the resulting parcels just end up with two or more APNs. Generally the TRAs "in conflict" are county service areas or drainage districts. I currently have a project where the owner wants to adjust the common line between a 900 acre parcel and 200 acre parcel, resulting in 2 equal acreage parcels. The 900 acre parcel has 4 APNs with two different TRAs (creation deeds and current vesting deed confirm that its a single, legal parcel dating back to 1962). The 200 acre parcel is a single APN but a different TRA than those on the existing on the 900 acre piece. Existing is 5 APNs on two parcels, resulting would have the same. The assessor's office is included in application review and they are now holding up applications by taking the position that you "can't mix and mingle different TRAs" (quoted from their response to my inquiry).

Can anyone point me to a code section that addresses the "dos and don'ts" of TRAs? Also, has anyone successfully dealt with this issue, and if so, can you offer some procedural advice?

Thanks,

Since Section 66412(d) of the SMA allows the public agency to require the prepayment of real property taxes as a condition of the LLA, it appears they may be within their right to at least delay the LLA until the appropriate tax rates can be determined and those taxes paid. Sounds like maybe the TRA lines need to be adjusted to match the proposed LLA.

Mike,

Revenue & Taxation Code section 100 et seq. speaks to Tax Rate Areas. There are a myriad of calculations involved in creating them, modifying them, and having them approved by the State Board of Equalization. The Code has provisions relating to subdivision maps, but lot line adjustments and lot mergers are driven by local ordinances.

I can see why the Assessor's office may have heartburn about the task from their perspective, but the underlying TRA seems to me to be unaffected. This issue hasn't reared its ugly head here in San Joaquin County.

I will delve a bit further, but am not sure that adjusting underlying lot lines has an impact on TRAs. New APNs will have to be generated, but that is SOP.

[edit] It may well be that the owners themselves will want to apply for new TRA boundaries to more equitably distribute the area being assessed for the special purpose(s). And dedkad is right, the local agency has the option of ensuring the prepayment of taxes, albeit in its current form.

Dedkad and Warren,

Thanks for the quick replies. This local agency does require prepayment of real property taxes prior to recording the LLA. Those amounts are calculated prior to recording and the assessor's office does bill an hourly rate for their time to provide those values. So their time to calc the new amounts moving forward can be paid by the applicant.

Realigning TRA boundaries will be problematic at best, and very expensive. I've reviewed this issue with LAFCO already and they don't believe it could happen as they are fairly confident that one or more of the districts (Mosquito Abatement districts is one of the issues) would be unwilling to give up area.

Mike Mays wrote:I've reviewed this issue with LAFCO already and they don't believe it could happen as they are fairly confident that one or more of the districts (Mosquito Abatement districts is one of the issues) would be unwilling to give up area.

There's more than one member on the LAFCO board. Maybe your client can lobby the others and get a majority. Ask them about some kind of outside user's agreement where your client continues to pay into the district without changing the TRA boundary.