Cal. Codes » Revenue and Taxation Code / DIVISION 1. PROPERTY TAXATION / PART 0.5. IMPLEMENTATION OF ARTICLE XIII A OF THE CALIFORNIA CONSTITUTION / CHAPTER 6. Allocation of Property Tax Revenue / ARTICLE 3. Revenue Allocation Shifts for Education
California Codes

Cal. Revenue and Taxation Code § 97.75 (2026)

Revenue Allocation Shifts for Education

✓ leginfo export of Sept. 26, 2026 (applied Oct. 1, 2026)
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Notwithstanding any other provision of law, for the 2004–05 and 2005–06 fiscal years, a county shall not impose a fee, charge, or other levy on a city, nor reduce a city’s allocation of ad valorem property tax revenue, in reimbursement for the services performed by the county under Sections 97.68 and 97.70. For the 2006–07 fiscal year and each fiscal year thereafter, a county may impose a fee, charge, or other levy on a city for these services, but the fee, charge, or other levy shall not exceed the actual cost of providing these services.

Notes of Decisions
Cited in 2 cases, 2010–2012 · leading case: City of Alhambra v. Cnty. of Los Angeles, 288 P.3d 431 (Cal. 2012).
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City of Alhambra v. Cnty. of Los Angeles, 288 P.3d 431 (Cal. 2012). “Revenue and Taxation Code Section 97.75—The Administrative Fee-for-services Statute Regarding the Triple Flip and the VLF Swap As part of the same legislation that created the VLF Swap and made technical corrections to the Triple Flip statute, the Legislature also enacted…”
City of Alhambra v. Cnty. of Los Angeles, 186 Cal. App. 4th 537 (Cal. Ct. App. 2010). · cites it 3× “Revenue and Taxation Code Section 97.75 Pursuant to the Revenue and Taxation Code sections 97.”
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