Title
Auditor-Controller's Office recommending the Board adopt and authorize the Chair to sign Resolution 138-2026 establishing the Fiscal Year 2026-27 tax rates for the county-wide general tax and voter-approved general obligation indebtedness of the K-12 school and community college districts located wholly within El Dorado County.
FUNDING: N/A
Body
DISCUSSION / BACKGROUND
Government Code §29100 requires the Board of Supervisors to adopt by resolution, on or before October 3 of each year, the 1% general tax rate on the secured roll for property within the county.
Education Code §15250 requires county boards of supervisors to adopt tax rates for voter-approved indebtedness for school districts located wholly within the county. This includes K-12 and community college districts within El Dorado County.
Additionally:
· Sacramento County must adopt certain rates applicable to the Los Rios Community College District (CCD), whose boundaries are located in the counties of El Dorado, Placer, Sacramento, Solano, and Yolo.
· Placer County must adopt rates for voter-approved indebtedness for Tahoe Truckee Unified School District (USD) and Sierra CCD, both of whose boundaries are located in the counties of El Dorado, Nevada, and Placer.
· Cameron Park Community Services District (CSD) must annually adopt the rate of tax for voter-approved indebtedness on the secured roll each year for Measure C of the March 8, 2005 election for property located within the district.
· Revenue and Taxation Code §100 requires rates for voter-approved indebtedness applicable to State Board of Equalization-assessed unitary property be levied according to statutory formula.
The Board’s annual adoption ensures accurate property tax billing for the upcoming fiscal year.
The Resolution being presented establishes the FY 2026-27 secured property tax rates for:
· Proposition 13 general levy (1.0000%)
· Voter-approved debt service rates for K-12 school districts located wholly within El Dorado...
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