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HomeEducation CodeCh. 6Art. 3§ 16206 Excess School Tax Funds

§ 16206 Excess School Tax Funds

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

§ 16206 Excess School Tax Funds

This law lets the county superintendent give back extra money from special taxes to a school district when the district’s board says they have more than they need for building projects for the next three years.

Key Takeaways

  • •The school board must first decide that there is excess money.
  • •The county superintendent has to approve the board’s decision.
  • •Only the amount the superintendent thinks is appropriate can be sent back to the district.
  • •The rule looks at the next three years of building money needs.

Example

A school district raises $500,000 through a special tax for new school buildings. After the board checks the plans, they realize they only need $300,000 for the next three years, leaving $200,000 extra.

The board tells the county superintendent about the $200,000 surplus, and the superintendent can send that extra money back to the district from the county’s school building aid fund.

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

Official Source
View on CA.gov

§ 16206 Excess School Tax Funds

In the event that the governing board of a school district determines, subject to the approval of the county superintendent of schools, that the amounts collected within the district by special taxes levied pursuant to Section 16204 or Section 16205 and credited to the district in the county school building aid fund are substantially in excess of amounts required of the district for purposes of Section 16207 for the ensuing three-year period, the county superintendent may order the payment to the district from the county school building aid fund of so much of the excess moneys that he or she may deem appropriate. (Repealed and added by Stats. 1996, Ch. 277, Sec. 2. Effective January 1, 1997. Operative January 1, 1998.)

Last verified: January 10, 2026

Key Terms

governing boardcounty superintendent of schoolsspecial taxescounty school building aid fundSection 16207

Related Statutes

  • § 16203 Exceptional Children Attendance Certification
  • § 16205 District Tax Levy Enforcement
  • § 10500 School Data Processing Centers
  • § 10501 Regional Education Data Centers
  • § 10502 School District Data Services

References

  • Official text at leginfo.legislature.ca.gov
  • California Legislature. Education Code. Section 16206.
View Official Source