Description: This shapefile contains tax rate area (TRA) boundaries in San Bernardino County for the specified assessment roll year. Boundary alignment is based on the 2010 county parcel map. A tax rate area (TRA) is a geographic area within the jurisdiction of a unique combination of cities, schools, and revenue districts that utilize the regular city or county assessment roll, per Government Code 54900. Each TRA is assigned a six-digit numeric identifier, referred to as a TRA number. TRA = tax rate area numberWhat is a Tax Rate Area?A tax rate area (TRA) is a geographic area within the jurisdiction of a unique combination of revenue districts, which includes local agencies (such as a city, county, or special district) and school districts, for the current fiscal year. Each TRA is assigned a six-digit numeric identifier, referred to as a TRA number.What is the purpose of a Tax Rate Area?TRAs are primarily used by county assessors and county auditors for the allocation, collection and distribution of property tax revenue in the state. TRAs can be used to determine voter residency of special revenue districts and the residency qualifications for persons to hold elected office of the governing board. School district boundaries and city boundaries can also be determined by TRA. Although TRAs can be used to determine general boundaries, they are intended for assessment purposes only and do not represent the official boundaries of any district or agency.The Tax Rate Area dataset is typically made available from the California State Board of Equalization starting in May of each year and can be requested by email.Created on 6/5/2023 from data downloaded on 5/31/2023 from https://cdtfa.box.com/v/SanBernardinoTRAs2023
Copyright Text: California State Board of Equalization, Tax Area Services Section, TASS@boe.ca.gov, (916) 274-3250, https://www.boe.ca.gov/proptaxes/sprdcont.htm