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AB 1112, Chapter 165, Statutes of 2026 · Monday 31 August 2026

Tax Equity Allocation

Removes a Rancho Mirage property-tax exchange from the offsets that reduce its Tax Equity Allocation payment.

The change increases the property-tax amount distributed under the Tax Equity Allocation formula for a qualifying city when that specified revenue exchange applies. It correspondingly changes how countywide property-tax shares are allocated among local agencies.

What the law does ​

  • Stops county auditors from reducing a qualifying city’s Tax Equity Allocation distribution for property-tax revenue exchanged between the City of Rancho Mirage and a community services district.
  • Retains the other statutory reductions and allocation rules under the Tax Equity Allocation formula.
  • Provides state reimbursement procedures if the Commission on State Mandates finds the new local administrative duty creates reimbursable state-mandated costs.

Who it affects ​

  • The City of Rancho Mirage.
  • The community services district involved in the specified property-tax revenue exchange.
  • County auditors and local agencies sharing ad valorem property-tax revenue in the county.