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HomeEducation CodeCh. 4Art. 2§ 15791 District Boundary Valuation Rules

§ 15791 District Boundary Valuation Rules

Education Code·California
AI Summary·Official Text·Key Terms·Related Statutes·References
AI SummaryVerified

§ 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.

Key Takeaways

  • •The old district stays alive for valuation and formula calculations.
  • •Changes in borders don’t change the math used for those calculations.
  • •Only Sections 15792 and 15793 can modify this rule.

Example

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.

How to Calculate

Assessed Valuation = (Property Value) × (Assessment Ratio)

  1. Take the current assessed value of the property.
  2. Multiply it by the assessment ratio set by the state.
  3. Use that result in the formulas required by Sections 15729, 15730, and 15733.

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.

Official Source
View on CA.gov

§ 15791 District Boundary Valuation Rules

Notwithstanding any change in the boundaries of a state-aided district or the annexation to, or the inclusion in, another district of a state-aided district, the state-aided district as it existed immediately prior to the effective date of the action shall be continued in existence for the determination of the assessed valuation of the property therein and for the purposes of the computations provided by Sections 15729, 15730, and 15733; and all the computations required to be made pursuant to those sections shall be made exactly as if there had been no change of boundaries, annexations, or inclusion, except as otherwise provided in Sections 15792 and 15793. (Repealed and added by Stats. 1996, Ch. 277, Sec. 2. Effective January 1, 1997. Operative January 1, 1998.)

Last verified: January 10, 2026

Key Terms

state-aided districtassessed valuationSections 15729, 15730, and 15733

Related Statutes

  • § 15793 Annexed Territory Valuation Adjustment
  • § 15780 School District Boundary Changes
  • § 15786 District Boundary Adjustment Confirmation
  • § 15788 District Apportionment Transfer Rules
  • § 15790 District Apportionment Adjustments

References

  • Official text at leginfo.legislature.ca.gov
  • California Legislature. Education Code. Section 15791.
View Official Source