Government Code section 62313
(a)
Notwithstanding subdivision (b) of Section 62304, a city or county may adopt a resolution providing for the division of taxes of any participating entity without following the procedures for the preparation and adoption of an infrastructure financing plan described in Section 53398.59 to 53398.66, inclusive, if all of the following are met:(1)
(A)The boundaries of the proposed district are limited to an area in which the disaster damage has caused conditions that are so prevalent and so substantial that they have caused a reduction, or a lack, of the normal predisaster usage of the area to an extent that causes a serious physical and economic burden that cannot reasonably be expected to be reversed or alleviated during the term of the infrastructure financing plan by private enterprise or governmental action, or both, without redevelopment.(B)
Areas adjacent to the disaster area may be included within the boundaries of the proposed district, but those adjacent areas shall be no more than 20 percent of the total district area.(C)
The city or county adopts the resolution no more than two years after the proclamation of the disaster.(2)
The resolution does all of the following:(A)
State that a district is proposed to be established under the terms of this division and describe the boundaries of the proposed district, which may be accomplished by reference to a map on file in the office of the clerk of the city or in the office of the recorder of the county, as applicable. The map may identify, within a district, certain areas which shall be referred to as “project areas.”(B)
State the type of public facilities and development proposed to be financed or assisted by the district in accordance with subdivision (f).(C)
State the need for the district and the goals the district proposes to achieve.(D)
State that incremental property tax revenue from the city or county and all affected taxing entities within the district, if approved by resolution pursuant to Section 53398.68, may be used to finance these activities.(E)
(i)State that a city, county, or city and county may allocate tax revenues derived from local sales and use taxes imposed pursuant to the Bradley-Burns Uniform Local Sales and Use Tax Law (Part 1.5 (commencing with Section 7200) of Division 2 of the Revenue and Taxation Code) or transactions and use taxes imposed in accordance with the Transactions and Use Tax Law (Part 1.6 (commencing with Section 7251) of Division 2 of the Revenue and Taxation Code) to a district pursuant to Section 53398.75.5, if applicable.(ii)
The legislative body of the city or county that elects to make an allocation pursuant to clause (i) shall enact an ordinance to establish the following:(I)
The procedure by which the city or county will calculate the revenues derived from sales and use taxes and transactions and use taxes to be allocated to the district.(II)
The decision process by which the city or county will determine the amount that will be dedicated to the proposed district.(F)
Fix a time and place for the public meeting on the proposal.(b)
(1)The city or county entity proposing formation of the district shall hold a public meeting to consider the resolution of intention to establish the district.(2)
The governing board of the district shall hold a public meeting to consider the adoption of the infrastructure financing plan.(c)
(1)The city or county entity proposing formation of the district shall post notice of the meeting described in paragraph (1) of subdivision (b) in an easily identifiable and accessible location on the local agency’s internet website at least 10 days before the meeting. The notice shall do all of the following:(A)
Describe specifically the boundaries of the proposed area.(B)
Describe the purpose of the infrastructure financing plan.(C)
State the day, hour, and place when and where the public can inspect documents related to the district.(2)
The governing board of the district shall post notice of the meeting described in paragraph (2) of subdivision (b) in an easily identifiable and accessible location on the district’s internet website at least 10 days before the meeting. The notice shall do all of the following:(A)
Describe specifically the boundaries of the proposed area.(B)
Describe the purpose of the infrastructure financing plan.(C)
State the day, hour, and place when and where the public can inspect documents related to the district.(d)
After adopting the resolution of intention to establish a district, the city or county shall designate an official to prepare a proposed infrastructure financing plan. This plan shall include all of the information required in Section 53398.63. The infrastructure financing plan shall be made available for public inspection at least 30 days before the governing board of the district’s public meeting. The designated official shall consult with each affected taxing entity, and, at the request of any affected taxing entity, shall meet with representatives of an affected taxing entity. Any affected taxing entity may suggest revisions to the plan.(e)
The district shall follow the procedures for amending the infrastructure financing plan and providing an annual report described in subdivision (j) of Section 53398.66, except that it shall not be required to mail any written notices.(f)
A district established pursuant to this section shall limit the use of its revenue to only the following:(1)
The purpose of acquiring, demolishing, removing, relocating, repairing, restoring, rehabilitating, or replacing buildings, low- and moderate-income housing, facilities, structures, or other improvements, in accordance with applicable laws, which are within the district, and which have been damaged or destroyed by the disaster, which are unsafe to occupy, or which are required to be acquired, demolished, altered, or removed because of the disaster.(2)
The purpose of mitigating the risk of a future disaster, including, but not limited to, both of the following:(A)
Water and energy resource access and availability during emergencies and natural disasters.(B)
Undergrounding and hardening of electrical lines and other utilities.(3)
The purpose of supporting economic recovery from a disaster, including, but not limited to, all of the following:(A)
Residential and commercial reconstruction.(B)
Affordable housing development pursuant to the provisions of Section 53398.52.(C)
Prevention of displacement.(D)
Low-interest construction loans.(E)
Capital access programs for small businesses.(F)
Workforce development and job training programs.(g)
Except as specifically provided in this section, a district established pursuant to this section shall comply with the provisions of this division.(h)
Notwithstanding Section 53398.63, a district established pursuant to this section may plan, adopt, and implement an infrastructure financing plan, and the legislative body of the city or county that created it may approve projects in the disaster area even if it is inconsistent with the general plan, and specific plan, if applicable, of the city or county within which the district is located.(i)
For a district established pursuant to this section, both of the following shall apply:(1)
Bond proceeds shall not be used for costs of operations, programs, or providing services of any kind.(2)
Notwithstanding Section 54902, the statement required by Section 54900 may be filed with the auditor of each levying county, and the statement and the map or plat shall be filed with each assessor whose roll is used for the levy and with the State Board of Equalization in Sacramento, no later than January 31 of the year in which the assessments or taxes are to be levied.(j)
Prior to the termination of the district, a city or county may include all or a portion of the district within a separate district. However, any portion of the district included within the separate district shall meet all the requirements of this division.(k)
The public members appointed in compliance with Section 62305 to the governing board of a district established pursuant to this section shall be residents of, own property in, or represent a business within the boundaries of the district and shall serve terms of not fewer than four years, subject to any applicable term limits established by the legislative body.(l)
For the purposes of this section, “disaster” means a disaster for which the Governor has declared a state of emergency pursuant to Section 8625 of the California Emergency Services Act (Chapter 7 (commencing with Section 8550) of Division 1 of Title 2).
Source:
Section 62313, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=GOV§ionNum=62313. (updated Oct. 10, 2025; accessed Nov. 24, 2025).
