CITIZENS’ GUIDE TO
STRATEGIC FINANCIAL PLAN & BUDGET
GENERAL PURPOSE REVENUE INFOGRAPHIC TITLE
GENERAL PURPOSE REVENUE The primary focus of the SFP is General Purpose Revenue (GPR) which provides what is referred to as discretionaryFebruary funding or Net County 2020 Cost (NCC). Departments receive NCC allocations, approved by the Board of Supervisors, for programs and activities which are not funded by County of Orange specific, dedicated revenue streams. Legislative Affairs Brief
FUNDING EQUITY
While GPR does not have the specific limitations associated with the Dedicated and Non-Discretionary revenue sources, the County uses GPR to meet its mandated services requirements that are not fulfilled by the state and federal governments such as match requirements for Community Services programs and operational expenses of the Public Protection and General Government Services departments. Mandated services account for 90% of NCC, with the remaining 10% allocated to non-mandated services.
A DONOR COUNTY
contributes $966.5source MILLION more and receives 2020, $754 property MILLIONtaxes less accounted than peerfor counties. Property TaxesOrange are the County largest and most important of GPR. As of November almost 93% of all GPR. This structural inequity disadvantages our residents who rely on the County to provide critical services. Of particular note, Orange County receives the lowest property tax revenue allocation share (5%) of all 58 counties in California. Annually, the County receives $724 MILLION less than the 15 largest counties in the State. The County also receives $288 MILLION less in realignment and mental health allocations when compared to its Orange County Average peers. This totals to over $1 BILLION in State funds that is not State allocated to the County. Orange County contributesSpecial approximately $966.5 MILLION MORE Districts annually in funding to the State than the peer counties.
Schools
62%
Source: Capitol Matrix Consulting
$724 12% MILLION $966.5 LESS Cities MILLION Schools 11% MORE
55%
Redevelopment Funds
10%
Special Districts
8%
Cities
12%
Orange County receives $724 MILLION LESS each year than commensurate funding Redevelopment received by peer counties. Funds
HOW DID WE GET HERE?
11%
County
14%
Countytax allocation formula for each California County. Since Assembly Bill 8 (1979) set the property that time the County’s population 5% has nearly doubled from 1.8 million to 3.2 million with no change to the County’s property tax allocation proportion.
ORANGE COUNTY RECEIVES THE LOWEST PROPERTY TAX REVENUE ALLOCATION OF ALL 58 COUNTIES $0.25
$0.25
LA County $0.20
$0.20
Riverside County
$0.15 STATE AVERAGE: $0.14 $0.15
$.20
$0.10
$0.10
Orange County $0.05
$0.00
$0.00
San Bernardino County
$.09
$0.05
San Diego County
$.10
$.12
$.05 Orange County
LA County
San Bernadino County
Alameda County
San Diego County
Assembly Bill 8 (1979) set the property tax allocation formula for each California County. Since that time the County’s population has nearly doubled from 1.8 million to 3.2 million with no change to the County’s property tax allocation proportion. © COUNTY OF ORANGE 2021-2022
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