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HomePublic Utilities CodeDiv. 10Pt. 4Ch. 8Art. 1§ 40300 District Tax Levy Limits

§ 40300 District Tax Levy Limits

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

§ 40300 District Tax Levy Limits

Key Takeaways

  • •The district can charge taxes for things they need, but there's a limit.
  • •The most they can charge is 5 cents for every $100 of your property's value.
  • •This doesn't include taxes for paying off the district's debts or interest on those debts.

Example

If your house is worth $100,000, the district can charge you up to $50 in taxes.

The district can charge up to 5 cents for every $100 of your property's value. So, for a $100,000 house, they can charge up to $50.

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

Official Source
View on CA.gov

§ 40300 District Tax Levy Limits

The district may levy and collect, or cause to be collected, taxes for any lawful purpose subject to a maximum limit of five cents ($0.05) per one hundred dollars ($100) of assessed valuation within the district exclusive of any tax levied to meet the bonded indebtedness of the district and the interest thereon. (Added by Stats. 1974, Ch. 508.)

Last verified: January 23, 2026

Key Terms

propertylocal districtvaluation

Related Statutes

  • § 101280 Transit Facility Bonding Authority
  • § 40303 District Tax Collection Authority
  • § 40304 County Tax Assessment Basis
  • § 40305 County Auditor Property Valuation
  • § 40306 Tax Rate Determination Process

References

  • Official text at leginfo.legislature.ca.gov
  • California Legislature. Public Utilities Code. Section 40300.
View Official Source