Where Your Property Tax Dollars Go

Roy Given, Department of Finance

Questions and Answers

Where do your basic (1%) Property Taxes go?

Where do your basic (1%) property taxes go? Schools: 42.7%, Districts: 13%, Cities: 13.9%, County: 24.6%, Education Revenue Augmentation Fund (ERAF): 5.8% 

42.7% Schools, 13.0% Districts, 13.9% Cities, 24.6% County and 5.8% ERAF.

Find detailed information on your parcel by visiting the Property Tax Inquiry page.

How much do Marin property owners pay in basic (1%) property taxes?

Basic Property Taxes Collected
Fiscal Year Net Taxes
Fiscal 2000-01 $309,948,562
Fiscal 2001-02 $340,557,006
Fiscal 2002-03 $364,761,766
Fiscal 2003-04 $390,423,821
Fiscal 2004-05 $417,532,564
Fiscal 2005-06 $454,131,515
Fiscal 2006-07 $492,620,139
Fiscal 2007-08 $525,539,470
Fiscal 2008-09 $555,600,135
Fiscal 2009-10 $564,723,778
Fiscal 2010-11 $557,641,421
Fiscal 2011-12 $561,516,421
Fiscal 2012-13 $566,153,886
Fiscal 2013-14 $587,788,877
Fiscal 2014-15 $622,044,403
Fiscal 2015-16 $665,726,061
Fiscal 2016-17 $708,004,365
Fiscal 2017-18 $745,282,371
Fiscal 2018-19 $785,544,869

How is it distributed?

The allocation of property taxes to government agencies varies depending on historic property tax levels and the agencies that provide services in your area. The following table is provided for Marin County governmental agencies.

County of Marin Tax Distribution By Local Agency
  Fiscal Year 2016-17 Fiscal Year 2017-18 Fiscal Year 2018-19
  Net Taxes Percent Net Taxes Percent Net Taxes Percent
County $170,384,863 24.1% $183,440,936 24.6%  $192,964,119 24.6% 
Cities $ 97,991,590
13.8% $103,883,687
13.9% $109,104,195 13.9%
Districts $ 91,498,394 12.9% $ 97,366,310
13.1% $102.491.355 13.0%
Schools $302,235,409
42.7% $318,334,974
42.7% $335,756,634 42.7%
ERAF $ 45,894,110
6.5% $ 42,256,463
5.7% $ 45,228,567 5.8%
Total $708,004,365
100.0% $745,282,371 100.0% $785,544,869 100.0%

Tax Distribution Information by City:

Where can I find general information related to California cities, counties and special districts?

What is ERAF?

It is a mechanism, enacted in July of 1992 by the State Legislature, to shift local tax revenues from cities, counties, and special districts to a state controlled Education Revenue Augmentation Fund. The state uses this fund to reduce their obligation to the schools. ERAF funds have been used by the State to help school and community college districts meet minimum funding requirements.

Why was ERAF created?

Proposition 13, the 1978 ballot measure capped property taxes in the state and thereby sharply diminished the property tax revenues that counties, cities, and special districts had to provide services. ERAF allowed the legislature to reallocate the property tax among local governments. In the midst of the recession in 1991-92, the State Legislature exercised this power to take city, county, and special district property taxes to fund the state government's obligation to support schools. The amount of the estimated shift for fiscal year 2010-11 and the prior two fiscal years from Marin County local agencies to ERAF is as shown below.

County of Marin ERAF Contributions by Local Agencies
Fiscal Year 2016-17
  Gross Contribution Excess ERAF Net Contribution Percent
County $ 67,410,589
$36,707,678
$30,702,911
66.9%
Cities $ 16,779,500
$ 9,137,088
$ 7,642,412
16.7%
Districts $ 16,573,937
$ 9,025,151
$ 7,548.786
16.4%
Total $100,764,026
$54,869,916
$45,894,110
100.0%
County of Marin ERAF Contributions by Local Agencies
Fiscal Year 2017-18
  Gross Contribution Excess ERAF Net Contribution Percent
County $ 71,002,329
$42,733,453 $28,268,876 66.9%
Cities $ 17,678,216
$10,639,809 $ 7,038,407 16.7%
Districts $ 17,454,108
$10,504,927 $ 6,949,181 16.4%
Total $106,134,653
$63,878,190 $42,256,463 100.0%
County of Marin ERAF Contributions by Local Agencies
Fiscal Year 2018-19
  Gross Contribution Excess ERAF Net Contribution Percent
County $ 74,884,742 $44,625,660 $ 30,259,082 66.9%
Cities $ 18,664,713 $11,122,762 $  7,541,951 16.7%
Districts $ 18,381,553 $10,954,020 $  7,427,533 16.4%
Total $111,931,008 $66,702,441 $45,228,567
100.0%

The information above is based on first period of distribution of excess ERAF for FY2018-19