This layer contains the 2019 Tax Rate Areas for San Bernardino County.
<span style='font-family: &quot;Avenir Next W01&quot;, &quot;Avenir Next W00&quot;, &quot;Avenir Next&quot;, Avenir, &quot;Helvetica Neue&quot;, sans-serif; font-size: 17px; background-color: rgb(255, 255, 255);'>This layer contains the 2019 Tax Rate Areas (TRA) for San Bernardino County.  It was published from data provided by the California State Board of Equalization.  </span><div><span style='font-family: &quot;Avenir Next W01&quot;, &quot;Avenir Next W00&quot;, &quot;Avenir Next&quot;, Avenir, &quot;Helvetica Neue&quot;, sans-serif; font-size: 17px; background-color: rgb(255, 255, 255);'><br /></span></div><div><span style='font-family: &quot;Avenir Next W01&quot;, &quot;Avenir Next W00&quot;, &quot;Avenir Next&quot;, Avenir, &quot;Helvetica Neue&quot;, sans-serif; background-color: rgb(255, 255, 255);'><font size='5'>What is a Tax Rate Area?</font></span></div><div><span style='font-family: &quot;Avenir Next W01&quot;, &quot;Avenir Next W00&quot;, &quot;Avenir Next&quot;, Avenir, &quot;Helvetica Neue&quot;, sans-serif; font-size: 17px; background-color: rgb(255, 255, 255);'>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.</span><div><span style='font-family: &quot;Avenir Next W01&quot;, &quot;Avenir Next W00&quot;, &quot;Avenir Next&quot;, Avenir, &quot;Helvetica Neue&quot;, sans-serif; font-size: 17px; background-color: rgb(255, 255, 255);'><span style='background-color: rgb(255, 255, 255);'><br /></span></span></div><div><font face='Avenir Next W01, Avenir Next W00, Avenir Next, Avenir, Helvetica Neue, sans-serif' size='5'><span style='background-color: rgb(255, 255, 255);'>What is the purpose of a Tax Rate Area?</span></font></div><div><span style='font-family: &quot;Avenir Next W01&quot;, &quot;Avenir Next W00&quot;, &quot;Avenir Next&quot;, Avenir, &quot;Helvetica Neue&quot;, sans-serif; font-size: 17px; background-color: rgb(255, 255, 255);'>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.</span><div><span style='font-family: &quot;Avenir Next W01&quot;, &quot;Avenir Next W00&quot;, &quot;Avenir Next&quot;, Avenir, &quot;Helvetica Neue&quot;, sans-serif; font-size: 17px; background-color: rgb(255, 255, 255);'></span></div></div></div>
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