Revenues · Taxes

3014 Property Taxes — Supplemental Less-than-Countywide

ProposedSince 2027.03
What it is
Supplemental roll property tax levied in only part of a county.

Where it reports on the Cities FTR

Fund typeFTR line
Governmental fundsForm 16 R02 Supplemental Roll Secured and Unsecured Property TaxesGENREV_SUPP_SEC_UNSEC_PROPTAX
General column when the function is 0000, Functional column otherwise.
Same as 3001.
Government-wide ledger (980)Not reported. Government-wide revenues and expenses are not reported; the FTR uses fund-basis activity.
Enterprise funds (water example)Form 12 R58 Other Nonoperating RevenuesOTHR_NONOP_REV
Taxes allocated to a proprietary fund report as other nonoperating revenue.
Internal service fundsForm 03 R15 Other Nonoperating RevenuesOTHR_NONOP_REV
Taxes allocated to a proprietary fund report as other nonoperating revenue.
Fiduciary funds (pension trust example)Form 30.5 R15.5 Tax RevenuesPEN_TAX_REV
Column for the trust or custodial fund type.

Enterprise placement is shown for a water fund; other enterprise funds use the same line on their own form. Check any combination in the FTR finder.