Last year the California Legislature passed bill AB2109 that requires local agencies to report information on Special Taxes to the State Controller’s Office annually effective January 1, 2015.

Following is some key information on the current status:

• Fiscal Year 2015/16 will be the first year of reporting. Each local agency must submit the information along with their annual Financial Transaction Reporting no later than seven months after the Fiscal Year close. For almost all Agencies, the first reports will not be due until January 31, 2017.
• The State Controller Office is requiring that the Agency is the entity that submits the information. Willdan can provide guidelines and information on how to enter the required data.
• The reporting requirements are for parcel taxes that meet specific guidelines. A parcel tax includes, but is not limited to, all types of Mello-Roos taxes and special taxes for governmental purposes such as libraries, hospitals, schools, protection services, fire protection, ambulance services, parks, or museums. This does not apply to assessments. To see if filing is required, click on this link to the Decision Tree,

The information required to be reported includes:

• Type and rate of parcel tax imposed (the rate and method of how the levy was calculated (e.g. based on acreage, BSF, etc…) and the applied rates).
• Number of parcels subject to the parcel tax.
• Number of parcels exempt from the parcel tax (e.g. senior exemptions, not agency owned parcels).
• Sunset date of parcel tax, if any.
• Amount of revenue received from the parcel tax. (Remittances received during the Fiscal Year, which is not necessarily the levy amount for the fiscal year).
• Manner in which the revenue received from the parcel tax is being used. (Checkboxes for the use of funds).

For more information please contact Daniel Louie at (951) 587-3564 or email him at DLouie@willdan.com