Shasta
Over $31,000,000 of Shasta County property taxes allocated to education are taken to fund State obligations each year. This represents 22% of the total property taxes collected in Shasta County.
This includes the entire $22.8 million Educational Revenue Augmentation Fund (which supplements the county’s districts according to need), plus $7.5 million a year of property tax directly allocated to specific school districts, and $800,000 directly allocated to community college districts.
After having a significant portion of their school property taxes redirected, Shasta County schools did not receive $19.5 million of their state funding until after the 2010-11 school year was over. The deferred payments grew to $28 million for the 2011-12 school year, before declining (as a result of Proposition 30) to $20.9 million this past summer. In June 2014, at least $9,256,182 will still be owed to Shasta K-12 schools and probably 50% more.
All but the smallest school districts in Shasta suffered from these delays: Shasta Union High, which gave up $2 million in direct property tax allocations, had $7.4 million come in after the end of the 2011-12 school year, including $4.2 million of deferrals -- even this year it will see over $900,000 come in late; Gateway Unified, which gave up $1.2 million of directly allocated property tax, had $2.5 million come in after the end of the year, of which $1.7 million was deferrals -- this year, it's hoping to 'just' see $214,384 deferred.
On the Shasta County Auditor-Controller's website, the allocation below of property taxes -- but not the actual distribution -- can be found under "Financial Reports - Property Tax Distribution." As can be seen in the Actual Distribution on the right, 22% of all Shasta County property taxes were removed from Schools, Community Colleges, and the Educational Revenue Augmentation Fund.
Note -- the odd perspective (which overemphasizes whichever segment is in the front) was chosen by the Shasta Auditor-Controller.
In Shasta County, a total of $33,740,450 was taken out of school-allocated property taxes to pay State obligations in 2010-2011. $26,973,848 was redirected to satisfy the State's VLF backfill obligation. $6,766,602 was redirected to pay for the State's 2004 Economic Recovery Bonds. In 2011-12, $31,180,512 was taken; $25,644,336 for VLF backfill and $5,536,176 for Bond payments.
Source: State Controller's Office, Local Government Reporting Section. (City and county detail shown in the reports, totals upon request from the SCO.)