§ 15791 District Boundary Valuation Rules
This law says that even if a school district's borders change, it keeps the same status for calculating property values and certain formulas until new rules apply.
A school district gets merged into a larger district, but its old boundaries are still used to figure out property tax values.
If the district is annexed, the old district is still treated as if it still exists for the purpose of working out how much each property is worth for tax calculations.
Assessed Valuation = (Property Value) × (Assessment Ratio)
A homeowner in a district that just got annexed wants to know how the valuation is calculated.
Result: 300,000 × 0.80 = 240,000
AI-generated — May contain errors. Not legal advice. Always verify source.
§ 15791 District Boundary Valuation Rules
Last verified: January 10, 2026