Revenues · Taxes
3070 Parcel Taxes / Special Taxes
Since 2026.03
- What it is
- Parcel and special taxes include voter-approved special taxes and parcel taxes dedicated to specific purposes.
- Accounting note
- Maintain special tax roll and compliance with voter-approved use restrictions; track restricted fund balance (2910).
- Examples
- Public safety parcel tax; library special tax.
- Do not use for
- Special benefit assessments (3130).
Where it reports on the Cities FTR
| Fund type | FTR line |
|---|---|
| Governmental funds | Form 16 R11 Parcel TaxGENREV_PARCEL_TAX General column when the function is 0000, Functional column otherwise. |
| 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 funds | Form 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.