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San Diego

In San Diego County, a total of $611,745,862 was taken out of school-allocated property taxes to pay State obligations in 2010-2011.  $502,615,403 was redirected to satisfy the State's VLF backfill obligation.  $109,130,459 was redirected to pay for the State's 2004 Economic Recovery Bonds.


This diversion grew to $617,628,050 in 2011-12, or about 16% of all property taxes paid in San Diego County.


Source:  State Controller's Office, Local Government Reporting Section.  (City and county detail shown in the reports, totals upon request from the SCO.)



San Diego County schools did not receive $335,311,413 of their state funding until after the 2010-11 school year was over.  The delayed payments grew to $421,653,334 for the 2011-12 school year, before declining (thanks to Prop 30) to $256,291,477 this past summer.  Of the money taken from all local school-allotted property tax, $128,598,241 was taken from the K-12 schools’ base property tax allocation, after all the county’s Educational Revenue Augmentation Fund had been emptied in 2011-12.


Already $222,879,501 of deferrals have been announced for this school year -- with an additional 50% (roughly) slated to be disclosed with the Second Principal Apportionment in June.  Over $40 million will also be deferred to San Diego community college districts, with the exception of Mira Costa. 


Altogether San Diego can expect to see about 60% of its schools' forced lending to the state unreimbursed at the end of the school year.  This is about average for California as a whole. 


San Diego Unified will, of course, be the biggest school-district lender to the state in the county, at well over $45 million.  Sweetwater Union High will be waiting for over $25 million when the school year ends, Poway Unified, Vista Unified, and Chula Vista Elementary for over $10 million each,  Escondido Elementary, Oceanside Unified, San Marcos Unified, and Cajon Valley Union for over $8 million each. 


Because this state diversion of property tax only affects less wealthy districts, no deferrals to Cardiff Elementary, Del Mar Union Elementary, Encinitas Union Elementary, Julian Union High, Rancho Santa Fe Elementary, San Dieguito Union High, Solana Beach Elementary, and Carlsbad Unified will exceed $300,000, and most will be under $100,000 for this year.


Sources:  For deferrals, see the Funding Excel Files - First or Second Principal Apportionments from the California Dept. of Education; for “negative ERAF” -- monies taken from primary apportionments, see from the CA Dept. of Education.



The San Diego County Auditor-Controller's office correctly identifies the schools' property tax loss in its Property Tax Allocation Chart (below) -- in common with most counties that can still show schools actually receiving 40%+ of actual property tax.  16.4% of the county's property tax has been redirected from schools to meet the State's obligations, over half of which was not repaid promptly, as promised.

San Diego County from Auditor-Controller's Website 30 Oct 2013

 For those interested in how property tax is allocated in San Diego (though, sadly, the VLF Swap and Triple Flip are not included in the process, though shown in the illustrations), there is an excellent 2008 slide series called Apportionment 101 on the Auditor-Controller's website. 

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