This map includes change areas for city and county boundaries filed in accordance with Government Code 54900. The initial dataset was created in March of 2015 and was based on the State Board of Equalization's tax rate area boundaries. As of April 1, 2024, the maintenance of this dataset is provided by the California Department of Tax and Fee Administration for the purpose of determining sales and use tax jurisdictions. The boundaries are continuously being revised to align with aerial imagery when areas of conflict are discovered between the original boundary provided by the California State Board of Equalization and the boundary made publicly available by local, state, and federal government. Some differences may occur between actual recorded boundaries and the boundaries used for sales and use tax purposes. The boundaries in this map are representations of taxing jurisdictions and should not be used to determine precise city or county boundary line locations.

The data is updated within 10 business days of the CDTFA receiving a copy of the Board of Equalization's acknowledgement letter.

BOE_CityAnx Data Dictionary: COFILE = county number - assessment roll year - file number; CHANGE = affected city, unincorporated county, or boundary correction; EFFECTIVE = date the change was effective by resolution or ordinance; RECEIVED = date the change was received at the BOE; ACKNOWLEDGED = date the BOE accepted the filing for inclusion into the tax rate area system; NOTES = additional clarifying information about the action. A COFILE number ending in '000' is a boundary correction and the effective date used is the date the map was corrected.

BOE_CityCounty Data Dictionary: COUNTY = county name; CITY = city name or unincorporated territory; COPRI = county number followed by the 3-digit city primary number used in the Board of Equalization's 6-digit tax rate area numbering system (for the purpose of this map, unincorporated areas are assigned 000 to indicate that the area is not within a city).