July 12, 2018

Dear County Auditors:

2018–19 Advance Apportionment Average Daily Attendance for Allocation of Supplemental Taxes

Revenue and Taxation Code Section 75.70 authorizes each county auditor to make allocations of taxes generated by increased assessments, called supplemental taxes, using average daily attendance (ADA). For that purpose, the report of ADA certified by the State Superintendent of Public Instruction for the 2018–19 Advance Apportionment can be found on the California Department of Education Principal Apportionment, Fiscal Year 2018–19 web page at https://www.cde.ca.gov/fg/aa/pa/pa1819.asp under the Other Fiscal Information heading.

Pursuant to Section 75.70, ADA is deemed to be zero for purposes of allocating supplemental taxes in 2018–19 for the following school districts:

1. In the case of multicounty school districts, the portion(s) of the school district located outside the county of control.

2. Any district deemed to be an excess tax school entity pursuant to Revenue and Taxation Code Section 95 in the prior fiscal year. Section 95 defines an excess tax school entity as a district for which the apportionment of state funds, less categorical minimum state aid, is zero, pursuant to Education Code Section 42238.02(o). The ADA listing identifies these school districts as excess tax in the “Excess Tax Indicator” column of the report.

If you have any questions regarding this information, please contact the Principal Apportionment Section, by phone at 916-324-4541 or by email at pase@cde.gov.

Sincerely,

Elizabeth Dearstyne, Administrator
Principal Apportionment Policy Office

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