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Advance Apportionment ADA Letter, FY 2016-17

California Department of Education
Official Letter
California Department of Education
Official Letter
July 14, 2016

Dear County Auditors:


Section 75.70 of the Revenue and Taxation Code 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 2016–17 Advance Apportionment can be found on the California Department of Education Principal Apportionment, Fiscal Year 2016–17 Web page at under the Other Fiscal Information heading.

Pursuant to Section 75.70, the ADA is deemed to be zero for purposes of allocating supplemental taxes in 2016–17 for the following school districts:

  1. In the case of multicounty school districts for the portions of the school districts located other than in the county of control.
  1. 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 subdivision (o) of Section 42238.02 of the Education Code. 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 Judy Gonzalez, Analyst, Office of Principal Apportionment and Special Education, by phone at 916-324-4557 or by e-mail at, or Christina Kersey, Education Fiscal Services Consultant, Office of Principal Apportionment and Special Education, by phone at 916-324-9806 or by e-mail at [Note: the preceding contact information is no longer valid and has been replaced by Office of Principal Apportionment and Special Education, by phone at 916-324-4541 or by e-mail at]



Elizabeth Dearstyne, Administrator
Office of Principal Apportionment and Special Education


Last Reviewed: Wednesday, June 8, 2022

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