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AB-1012 County tax bill: notice: property tax assistance and postponement.(2013-2014)

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Amended  IN  Assembly  May 07, 2013

CALIFORNIA LEGISLATURE— 2013–2014 REGULAR SESSION

Assembly Bill
No. 1012


Introduced by Assembly Member Gomez

February 22, 2013


An act to amend Section 2615.6 of the Revenue and Taxation Code, relating to taxation.


LEGISLATIVE COUNSEL'S DIGEST


AB 1012, as amended, Gomez. County tax bill: notice: property tax assistance and postponement.
Existing law requires, when the county sends to any person a an annual tax bill, that the bill be accompanied by a notice regarding property tax assistance and postponement for senior citizens, as specified. Existing law requires the text of this notice to be prepared by the Franchise Tax Board.
This bill would eliminate provide that the notification requirement regarding property tax assistance and postponement programs for senior citizens shall be inoperative for any property tax year for which funding for these programs is not provided in state law.
Vote: MAJORITY   Appropriation: NO   Fiscal Committee: YES   Local Program: NO  

The people of the State of California do enact as follows:


SECTION 1.Section 2615.6 of the Revenue and Taxation Code is amended to read:
2615.6.

When the county sends to any person a tax bill, it shall be accompanied by a notice regarding property tax assistance for senior citizens under the Gonsalves-Deukmejian-Petris Senior Citizens Property Tax Assistance Law. The text of this notice shall be prepared by the Franchise Tax Board.

SECTION 1.

 Section 2615.6 of the Revenue and Taxation Code is amended to read:

2615.6.
 (a) When the county sends to any person a tax bill, it shall be accompanied by a notice regarding property tax assistance and postponement for senior citizens under the Gonsalves-Deukmejian-Petris Senior Citizens Property Tax Assistance Law and the Senior Citizens Property Tax Postponement Law. The text of this notice shall be prepared by the Franchise Tax Board.
(b) Subdivision (a) is inoperative for any lien date for which funding for the Gonsalves-Deukmejian-Petris Senior Citizens Property Tax Assistance Law (Chapter 1 (commencing with Section 20501) of Part 10.5 of Division 2), and for the Senior Citizens and Disabled Citizens Property Tax Postponement Law (Chapter 2 (commencing with Section 20581) of Part 10.5 of Division 2), is not provided by state law. If subdivision (a) has become inoperative under this subdivision, subdivision (a) shall become operative again commencing with the first lien date for which funding for these laws is provided by state law.