FAQs • Placer County, CA • CivicEngage

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Auditor-Controller - Allocation of Property Tax

1. What is the assessed value of a specific tax rate area (TRA) or a specific taxing entity?: See the various assessed value information links on our office’s main Property Tax Information page. These links will also show you the TRAs within a taxing entity.

2. How are property taxes allocated?: See the Distribution of Tax Dollars Levied chart in the Final Budget, which can be accessed through the Financial Reports page. You can also access the 1% Property Tax Rate Allocation to Taxing Entities (AB8) schedules for the last 10 years.

3. What are the increment factors for a specific tax rate area (TRA)?: See the AB8 Tax Increment by Taxing Entity within TRA schedules for the last 10 years on our office’s main Property Tax Information page.

4. What is the Teeter Plan?: Beginning in 1993 to 1994, Placer County implemented the alternative method of apportionment commonly referred to as the Teeter Plan. The basic concept of the Teeter Plan is that the County apportions to taxing agencies 100% of their secured (and supplemental secured) levy (adjusted for roll changes), with the County owning the delinquent receivables. Placer County “Teeters” all secured ad valorem taxes as well as all direct charges (with the exception of 1915 Act Bond and Mello Roos charges). 55% of the current secured roll is apportioned in December, 40% in April and 5% in June. We also distribute any adjustments due to roll changes processed during the year in June.