This layer contains the tax rate area (TRA) boundaries for San Bernardino County as determined by the 2010 county parcel layer.
<DIV STYLE="text-align:Left;"><DIV><DIV><P><SPAN>This layer contains the 2020 Tax Rate Areas (TRA) for San Bernardino County. It was published from data provided by the California State Board of Equalization. Each TRA is a unique combination of taxing jurisdictions (revenue districts). A list of districts within a TRA is available by request.</SPAN></P><P><SPAN>It was updated on March 12, 2021 to correct a topological overlap between TRAs 057075 and 057004.</SPAN></P><P><SPAN STYLE="font-weight:bold;font-size:12pt">What is a Tax Rate Area?</SPAN></P><P><SPAN>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></P><P><SPAN STYLE="font-weight:bold;font-size:12pt">What is the purpose of a Tax Rate Area?</SPAN></P><P><SPAN>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></P><P /><P><SPAN>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.</SPAN></P><P><SPAN /></P></DIV></DIV></DIV>
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