SB 190 Summary

• Prohibits county auditors from reducing property tax distributions to qualifying cities beginning with the 2011-12 fiscal year when those cities receive property taxes previously allocated to maintenance or improvement districts.

• Applies to counties other than Ventura County under the Tax Equity Allocation (TEA) formula provisions in Section 98, and to Ventura County under Section 98.02.

• Establishes that if the Commission on State Mandates determines the bill creates state-mandated costs, reimbursement shall be made pursuant to existing statutory procedures.

• Declares the bill an urgency statute effective immediately to allow local jurisdictions to meet timelines for dissolving maintenance districts and to simplify city accounting and budgeting.