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AB-2211 Counties: database: information regarding general ad valorem property tax revenues.(2013-2014)

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Enrolled  August 29, 2014
Passed  IN  Senate  August 26, 2014
Passed  IN  Assembly  August 27, 2014
Amended  IN  Senate  June 18, 2014
Amended  IN  Assembly  May 23, 2014
Amended  IN  Assembly  April 28, 2014
Amended  IN  Assembly  April 10, 2014

CALIFORNIA LEGISLATURE— 2013–2014 REGULAR SESSION

Assembly Bill No. 2211


Introduced by Assembly Member Ting

February 20, 2014


An act to add Section 169.3 to the Revenue and Taxation Code, relating to taxation.


LEGISLATIVE COUNSEL'S DIGEST


AB 2211, Ting. Counties: database: information regarding general ad valorem property tax revenues.
Existing property tax law requires the county auditor, in each fiscal year, to allocate property tax revenue to local jurisdictions in accordance with specified formulas and procedures, and generally requires that each jurisdiction be allocated an amount equal to the total of the amount of revenue allocated to that jurisdiction in the prior fiscal year, subject to certain modifications, and that jurisdiction’s portion of the annual tax increment, as defined.
This bill would require each county to make available to taxpayers on its Internet Web site a graph visualization of how general ad valorem property tax revenues are allocated countywide at a summarized jurisdictional level, and to update the graph annually and work to improve the appearance, organization, and clarity of the information provided. This bill would require each county’s Internet Web site to provide taxpayers with certain information about general ad valorem property tax revenues and the types of programs and services funded with general ad valorem property tax revenues, and to include a link to the final county budget document where more information about specific programs and services is detailed.
By imposing new duties upon county officials, this bill would impose a state-mandated local program.
The California Constitution requires the state to reimburse local agencies and school districts for certain costs mandated by the state. Statutory provisions establish procedures for making that reimbursement.
This bill would provide that, if the Commission on State Mandates determines that the bill contains costs mandated by the state, reimbursement for those costs shall be made pursuant to these statutory provisions.
Vote: MAJORITY   Appropriation: NO   Fiscal Committee: YES   Local Program: YES  

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


SECTION 1.

 Section 169.3 is added to the Revenue and Taxation Code, to read:

169.3.
 (a) Each county shall do both of the following:
(1) Make available to taxpayers on its Internet Web site a graph visualization of how general ad valorem property tax revenues are allocated countywide at a summarized jurisdictional level that includes, but is not limited to, the county, cities, independent special districts, school districts, and redevelopment successor agencies.
(2) Update the graph annually and work to improve the appearance, organization, and clarity of the information provided.
(b) Each county’s Internet Web site shall also do all of the following:
(1) Inform taxpayers that all general ad valorem property tax revenues are used to fund a significant number of local government programs and services within the county in which they are collected, including programs and services provided by K–12 schools and community colleges, the county, cities, and special districts.
(2) Provide a brief summary of the types of programs and services funded with general ad valorem property tax revenues at a summarized jurisdictional level.
(3) Include a link to the county final budget document where more information about specific programs and services funded with general ad valorem property tax revenues is detailed, if the county posts such a document on its Internet Web site.

SEC. 2.

 If the Commission on State Mandates determines that this act contains costs mandated by the state, reimbursement to local agencies and school districts for those costs shall be made pursuant to Part 7 (commencing with Section 17500) of Division 4 of Title 2 of the Government Code.