Forest Reserve

  • The Forest Reserve apportionments are this county’s share of revenues from the United States forest reserve lands. In Santa Barbara County, this includes the Los Padres National Forest. Every year, the apportionment formula requires approval by the Santa Barbara County Board of Education.

    In accordance with Education Code Section 2300, and apportioned over the federal fiscal year (October 1 to September 30) the Forest Reserve Apportionment is disbursed as follows:

    •  Fifteen percent of funds go to the County Education Office for the improvement of educational programs for students in the county.
    •  Eighty-five percent of funds to school districts and community colleges lie within or adjacent to the forest reserve.

    The amount distributed to school districts is apportioned using a formula that allocates fifty percent of funds based on the number of pupils each school district has residing in the forest reserve area and the remaining fifty percent in proportion to national forest reserve territory located within each school district.

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Forest reserve fund/apportionment reference questions and answers

  • Fifty percent of the funds are for the county road fund. Is the money restricted for use on roads in the forest reserve area or can the money then be used for any roads in the county?

  • Are these restricted funds for districts?

  • ECS 2300 talks about the apportionment being intended for districts of the county lying within or adjacent to the U.S. forest reserve. What exactly does “adjacent” mean?

  • How do taxes work for private homes in forest reserve territory? Are they taxed at all? Are the taxes on just the structure?