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HomeEducation CodeCh. 6Art. 1§ 16090 County Tax For Withheld School Funds

§ 16090 County Tax For Withheld School Funds

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

§ 16090 County Tax For Withheld School Funds

The county must add a property tax each year to make up for any state school money that gets taken away, and that tax money goes into a special fund for the school district.

Key Takeaways

  • •The county board must set a property tax each year when it levies county taxes.
  • •The tax must raise exactly the amount of state school money that will be withheld for the district.
  • •Collected tax money goes to the county treasury and then to a separate "Tax Override Fund" for that district.
  • •The rule started on July 1, 1988 and was updated to take effect in 1998.

Example

A school district is going to lose $200,000 of state funding this year.

When the county board sets its yearly taxes, it adds a property tax that will raise $200,000. The money is collected by the county, put into the county treasury, and then placed in the district's Tax Override Fund to replace the lost state money.

AI-generated — May contain errors. Not legal advice. Always verify source.

Official Source
View on CA.gov

§ 16090 County Tax For Withheld School Funds

The board of supervisors of the county, the county superintendent of which has jurisdiction over any district which under this chapter will have moneys withheld by the Controller from the apportionments to be made to it from the State School Fund during any fiscal year, shall annually at the time the board of supervisors makes the levy of taxes for county purposes, levy a tax upon the property in the district sufficient to raise for the district the amount of money to be withheld by the Controller during the fiscal year in which the tax is levied. Effective July 1, 1988, that tax, when collected, shall be paid into the county treasury of the county, the county superintendent of schools of which has jurisdiction over the district for which the tax was levied, to the credit of a separate fund of the district to be known as the Tax Override Fund. (Repealed and added by Stats. 1996, Ch. 277, Sec. 2.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

board of supervisorsTax Override FundControllerState School Fund

Related Statutes

  • § 16076 Controller Debt Service Repayment Recomputation
  • § 16080 Deduction For School Aid Repayment
  • § 16081 School Tax Refund Adjustments
  • § 16089 School Fund Deduction Notice
  • § 15742 County Tax For Withheld School Funds

References

  • Official text at leginfo.legislature.ca.gov
  • California Legislature. Education Code. Section 16090.
View Official Source