§ 101265 District Tax Rate Limits

Public Utilities Code·California

AI SummaryVerified

This law lets the district collect taxes up to a set rate, and says how that rate can be raised with approvals.

Key Takeaways

•The district can only tax up to 15¢ per $100 of property value unless it gets extra approvals.
•If every city inside the district and the board of supervisors agree, the limit can rise to 25¢ per $100.
•The limit can be raised even higher if a majority of voters approve it in an election.

Example

A homeowner in the district has a house worth $250,000. The district wants to collect its regular tax.

Because the district can only charge up to 15 cents per $100 of value unless it gets extra approvals, the homeowner will pay the tax based on that 15‑cent rate.

How to Calculate

Tax = Assessed Value × (Maximum Rate ÷ 100)

Find the maximum rate allowed (e.g., 0.15 cents per $100).
Convert that rate to a decimal per dollar by dividing by 100 (0.15 ÷ 100 = 0.0015).
Multiply the assessed property value by the decimal rate to get the tax amount.

Assessed value is $250,000 and the district is using the basic 15‑cent limit.

Result: Tax = 250,000 × (0.15 ÷ 100) = 250,000 × 0.0015 = $375

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

Official Source

View on CA.gov

§ 101265 District Tax Rate Limits

(a) The district may cause to be levied and collected taxes for any lawful purpose, subject to a maximum limit of fifteen cents ($0.15) per one hundred dollars ($100) of assessed valuation. (b) The maximum limit may be increased to twenty-five cents ($0.25) per one hundred dollars ($100) of assessed valuation, if approval is first obtained from the city council of each city lying entirely within the boundaries of the district and the board of supervisors. (c) The maximum limit may be increased above the maximum limits as specified in subdivisions (a) and (b), if such a maximum limit is first approved by the majority of the voters voting at any general or special election on the proposition establishing such a maximum limit. (Added by Stats. 1971, Ch. 1161.)

Last verified: January 11, 2026

Key Terms

district levied and collected taxes maximum limit fifteen cents ($0.15)twenty-five cents ($0.25)assessed valuation city council board of supervisors majority of the voters

References

Official text at leginfo.legislature.ca.gov
California Legislature. Public Utilities Code. Section 101265.

§ 101265 District Tax Rate Limits

Public Utilities Code·California

AI SummaryVerified

§ 101265 District Tax Rate Limits

This law lets the district collect taxes up to a set rate, and says how that rate can be raised with approvals.

Key Takeaways

•The district can only tax up to 15¢ per $100 of property value unless it gets extra approvals.
•If every city inside the district and the board of supervisors agree, the limit can rise to 25¢ per $100.
•The limit can be raised even higher if a majority of voters approve it in an election.

Example

A homeowner in the district has a house worth $250,000. The district wants to collect its regular tax.

Because the district can only charge up to 15 cents per $100 of value unless it gets extra approvals, the homeowner will pay the tax based on that 15‑cent rate.

How to Calculate

Tax = Assessed Value × (Maximum Rate ÷ 100)

Find the maximum rate allowed (e.g., 0.15 cents per $100).
Convert that rate to a decimal per dollar by dividing by 100 (0.15 ÷ 100 = 0.0015).
Multiply the assessed property value by the decimal rate to get the tax amount.

Assessed value is $250,000 and the district is using the basic 15‑cent limit.

Result: Tax = 250,000 × (0.15 ÷ 100) = 250,000 × 0.0015 = $375

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

Official Source

View on CA.gov

§ 101265 District Tax Rate Limits

Last verified: January 11, 2026

Key Terms

district levied and collected taxes maximum limit fifteen cents ($0.15)twenty-five cents ($0.25)assessed valuation city council board of supervisors majority of the voters

References

Official text at leginfo.legislature.ca.gov
California Legislature. Public Utilities Code. Section 101265.

Key Takeaways

Example

How to Calculate

Key Terms

Related Statutes

References

Key Takeaways

Example

How to Calculate

Key Terms

Related Statutes

References