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HomeEducation CodeCh. 1Art. 4§ 1097 County Education Tax Allocation

§ 1097 County Education Tax Allocation

Education Code·California
AI Summary·Official Text·Key Terms·Related Statutes·References
AI SummaryVerified

§ 1097 County Education Tax Allocation

This law says that when a county charges a tax to support its schools, the tax is based on the value of all parts of elementary and unified school districts in that county, and the same tax rate must be used everywhere, even in other counties that collect the tax, and the money collected elsewhere has to be sent to the county that owns the school district.

Key Takeaways

  • •The tax is calculated using the assessed value of every part of elementary and unified school districts in the county.
  • •The same tax rate must be applied everywhere, no matter which county the property is in.
  • •Any money collected by other counties for that tax has to be sent to the county that actually supports the schools.
  • •The rule also works for chartered counties if Section 1001 applies to them.

Example

County A has a school district that also stretches into County B. County A decides to levy a 1% school tax. County B also collects that 1% tax from the property owners in its part of the district. County B then sends the money it collected to County A, which uses it to fund its board of education and superintendent.

The tax rate (1%) is the same in both counties, and the money collected in County B is sent to County A because the school district belongs to County A.

AI-generated — May contain errors. Not legal advice. Always verify source.

Official Source
View on CA.gov

§ 1097 County Education Tax Allocation

Whenever a tax rate or portion thereof is levied by any county for the support of its county board of education and superintendent of schools, the assessed valuation of all, but only such portions of elementary and unified school districts under its jurisdiction, shall be considered. The tax rate or portion thereof so computed shall be levied uniformly in all such areas, irrespective of the county in which situated. All moneys collected in surrounding counties from the levy of such tax rate or portion thereof shall be remitted by the respective county auditors to the auditor of the county of jurisdiction and shall be deposited by him to the credit of the fund or funds from which the support of his county board of education and superintendent of schools is derived. This section shall be applicable to a chartered county if Section 1001 is applicable to it. (Enacted by Stats. 1976, Ch. 1010.)

Last verified: January 10, 2026

Key Terms

tax ratecounty board of educationsuperintendent of schoolsassessed valuationelementary and unified school districtschartered countySection 1001

Related Statutes

  • § 1090 County Education Board Pay
  • § 1091 County Board Travel Reimbursement
  • § 1094 County Education Board Expenses
  • § 1095 County Board Membership Authorization
  • § 1096 County Board Meeting Attendance

References

  • Official text at leginfo.legislature.ca.gov
  • California Legislature. Education Code. Section 1097.
View Official Source