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AB-2458 Qualified special taxes: exemption: information.(2017-2018)

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Date Published: 09/17/2018 09:00 PM
AB2458:v94#DOCUMENT

Assembly Bill No. 2458
CHAPTER 391

An act to amend, repeal, and add Section 50079 to the Government Code, and to amend, repeal, and add Section 2611.6 to the Revenue and Taxation Code, relating to taxation.

[ Approved by Governor  September 14, 2018. Filed with Secretary of State  September 14, 2018. ]

LEGISLATIVE COUNSEL'S DIGEST


AB 2458, Weber. Qualified special taxes: exemption: information.
Existing law authorizes school districts to impose qualified special taxes, subject to specified constitutional and statutory provisions. Existing law defines “qualified special taxes” for those purposes as taxes that apply uniformly to all taxpayers or all real property within a school district but may provide for an exemption for persons who are 65 years of age or older, for persons receiving Supplemental Security Income for a disability, or for persons receiving Social Security Disability Insurance benefits, as specified. Existing law authorizes a school district to enter into an agreement with the county to collect any special tax on behalf of the district.
Existing property tax law requires that each county tax bill, or a statement accompanying that bill, include specified information.
This bill would, commencing on January 1, 2020, require a school district that provides for an exemption from a qualified special tax described above, and contracts or enters into an agreement with the county to collect the qualified special tax within the district, to annually provide specified information relating to that exemption to the county tax collector. The bill would require a county tax collector that receives that information to include a hyperlink, identified as “Parcel Tax Exemptions,” on the tax collector’s Internet Web site homepage to another location on the tax collector’s Internet Web site that contains the information submitted by the school district to the tax collector relating to that exemption, except as specified. The bill would, if a school district provides for an exemption from a qualified special tax and enters into an agreement with the county to collect the tax as described above, require a county tax collector to include on each county tax bill information indicating that school district parcel tax exemption information is available on the tax collector’s Internet Web site, except as specified. By imposing new duties on county officials relating to property tax administration, this bill would impose a state-mandated local program.
This bill would incorporate additional changes to Section 50079 of the Government Code proposed by AB 2954 to be operative only if this bill and AB 2954 are enacted and this bill is enacted last.
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 the statutory provisions noted above.
Vote: MAJORITY   Appropriation: NO   Fiscal Committee: YES   Local Program: YES  

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


SECTION 1.

 Section 50079 of the Government Code is amended to read:

50079.
 (a) Subject to Section 4 of Article XIII A of the California Constitution, any school district may impose qualified special taxes within the district pursuant to the procedures established in Article 3.5 (commencing with Section 50075) and any other applicable procedures provided by law.
(b) (1) As used in this section, “qualified special taxes” means special taxes that apply uniformly to all taxpayers or all real property within the school district, except that “qualified special taxes” may include taxes that provide for an exemption from those taxes for any or all of the following taxpayers:
(A) Persons who are 65 years of age or older.
(B) Persons receiving Supplemental Security Income for a disability, regardless of age.
(C) Persons receiving Social Security Disability Insurance benefits, regardless of age, whose yearly income does not exceed 250 percent of the 2012 federal poverty guidelines issued by the United States Department of Health and Human Services.
(2) “Qualified special taxes” do not include special taxes imposed on a particular class of property or taxpayers.
(c) The amendments made to this section by Chapter 81 of the Statutes of 2015 are declaratory of existing law.
(d) Any exemption granted pursuant to subdivision (b) shall remain in effect until the taxpayer becomes ineligible. If the taxpayer becomes ineligible for the exemption for any reason, a new exemption may be granted in the same manner.
(e) This section shall remain in effect only until January 1, 2020, and as of that date is repealed.

SEC. 1.5.

 Section 50079 of the Government Code is amended to read:

50079.
 (a) Subject to Section 4 of Article XIII A of the California Constitution, any school district may impose qualified special taxes within the district pursuant to the procedures established in Article 3.5 (commencing with Section 50075) and any other applicable procedures provided by law.
(b) (1) As used in this section, “qualified special taxes” means special taxes that apply uniformly to all taxpayers or all real property within the school district, except that unimproved property may be taxed at a lower rate than improved property. “Qualified special taxes” may include taxes that provide for an exemption from those taxes for any or all of the following taxpayers:
(A) Persons who are 65 years of age or older.
(B) Persons receiving Supplemental Security Income for a disability, regardless of age.
(C) Persons receiving Social Security Disability Insurance benefits, regardless of age, whose yearly income does not exceed 250 percent of the 2012 federal poverty guidelines issued by the United States Department of Health and Human Services.
(2) “Qualified special taxes” do not include special taxes imposed on a particular class of property or taxpayers.
(c) The amendments made to this section by Chapter 81 of the Statutes of 2015 are declaratory of existing law.
(d) Any exemption granted pursuant to subdivision (b) shall remain in effect until the taxpayer becomes ineligible. If the taxpayer becomes ineligible for the exemption for any reason, a new exemption may be granted in the same manner.
(e) This section shall remain in effect only until January 1, 2020, and as of that date is repealed.

SEC. 2.

 Section 50079 is added to the Government Code, to read:

50079.
 (a) Subject to Section 4 of Article XIII   A of the California Constitution, any school district may impose qualified special taxes within the district pursuant to the procedures established in Article 3.5 (commencing with Section 50075) and any other applicable procedures provided by law.
(b) (1) As used in this section, “qualified special taxes” means special taxes that apply uniformly to all taxpayers or all real property within the school district, except that “qualified special taxes” may include taxes that provide for an exemption from those taxes for any or all of the following taxpayers:
(A) Persons who are 65 years of age or older.
(B) Persons receiving Supplemental Security Income for a disability, regardless of age.
(C) Persons receiving Social Security Disability Insurance benefits, regardless of age, whose yearly income does not exceed 250 percent of the 2012 federal poverty guidelines issued by the United States Department of Health and Human Services.
(2) “Qualified special taxes” do not include special taxes imposed on a particular class of property or taxpayers.
(c) The amendments made to this section by Chapter 81 of the Statutes of 2015 are declaratory of existing law.
(d) Any exemption granted pursuant to subdivision (b) shall remain in effect until the taxpayer becomes ineligible. If the taxpayer becomes ineligible for the exemption for any reason, a new exemption may be granted in the same manner.
(e) (1) If a school district provides for an exemption for a qualified special tax pursuant to subdivision (b), and the school district contracts or enters into an agreement with the county to collect the qualified special tax within the district, the school district shall annually provide to the tax collector of that county the following information:
(A) A hyperlink to the location on the Internet Web site of the school district that contains exemption information, if available.
(B) A hyperlink to the location on the Internet Web site of the school district that contains the application for the exemption, if available.
(C) A phone number to provide persons with exemption information or direct persons requesting exemption information.
(2) If a county contracts or enters into an agreement with a school district to collect a qualified special tax for the district and for which that district provides for an exemption pursuant to subdivision (b), the tax collector of that county shall include a hyperlink, which shall be identified as “Parcel Tax Exemptions,” on the tax collector’s Internet Web site homepage to another location on the tax collector’s Internet Web site that posts the hyperlinks and information provided by the school district in paragraph (1).
(3) Paragraph (2) shall only apply when the school district provides the information to the tax collector required by paragraph (1). The tax collector shall not post any hyperlink to a location on a school district Internet Web site that is invalid.
(f) This section shall become operative on January 1, 2020.

SEC. 2.5.

 Section 50079 is added to the Government Code, to read:

50079.
 (a) Subject to Section 4 of Article XIII   A of the California Constitution, any school district may impose qualified special taxes within the district pursuant to the procedures established in Article 3.5 (commencing with Section 50075) and any other applicable procedures provided by law.
(b) (1) As used in this section, “qualified special taxes” means special taxes that apply uniformly to all taxpayers or all real property within the school district, except that unimproved property may be taxed at a lower rate than improved property. “Qualified special taxes” may include taxes that provide for an exemption from those taxes for any or all of the following taxpayers:
(A) Persons who are 65 years of age or older.
(B) Persons receiving Supplemental Security Income for a disability, regardless of age.
(C) Persons receiving Social Security Disability Insurance benefits, regardless of age, whose yearly income does not exceed 250 percent of the 2012 federal poverty guidelines issued by the United States Department of Health and Human Services.
(2) “Qualified special taxes” do not include special taxes imposed on a particular class of property or taxpayers.
(c) The amendments made to this section by Chapter 81 of the Statutes of 2015 are declaratory of existing law.
(d) Any exemption granted pursuant to subdivision (b) shall remain in effect until the taxpayer becomes ineligible. If the taxpayer becomes ineligible for the exemption for any reason, a new exemption may be granted in the same manner.
(e) (1) If a school district provides for an exemption for a qualified special tax pursuant to subdivision (b), and the school district contracts or enters into an agreement with the county to collect the qualified special tax within the district, the school district shall annually provide to the tax collector of that county the following information:
(A) A hyperlink to the location on the Internet Web site of the school district that contains exemption information, if available.
(B) A hyperlink to the location on the Internet Web site of the school district that contains the application for the exemption, if available.
(C) A phone number to provide persons with exemption information or direct persons requesting exemption information.
(2) If a county contracts or enters into an agreement with a school district to collect a qualified special tax for the district and for which that district provides for an exemption pursuant to subdivision (b), the tax collector of that county shall include a hyperlink, which shall be identified as “Parcel Tax Exemptions,” on the tax collector’s Internet Web site homepage to another location on the tax collector’s Internet Web site that posts the hyperlinks and information provided by the school district in paragraph (1).
(3) Paragraph (2) shall only apply when the school district provides the information to the tax collector required by paragraph (1). The tax collector shall not post any hyperlink to a location on a school district Internet Web site that is invalid.
(f) This section shall become operative on January 1, 2020.

SEC. 3.

 Section 2611.6 of the Revenue and Taxation Code is amended to read:

2611.6.
 The following information shall be included in each county tax bill, whether mailed or electronically transmitted, or in a separate statement accompanying the bill:
(a) The full value of locally assessed property, including assessments made for irrigation district purposes in accordance with Section 26625.1 of the Water Code.
(b) The tax rate required by Article XIII A of the California Constitution.
(c) The rate or dollar amount of taxes levied in excess of the 1-percent limitation to pay for voter-approved indebtedness incurred before July 1, 1978, or bonded indebtedness for the acquisition or improvement of real property approved by two-thirds of the voters on or after June 4, 1986.
(d) The amount of any special taxes and special assessments levied.
(e) The amount of any tax rate reduction pursuant to Section 96.8, with the notation: “Tax reduction by (name of jurisdiction).”
(f) The amount of any exemptions. Exemptions reimbursable by the state shall be shown separately.
(g) The total taxes due and payable on the property covered by the bill.
(h) Instructions on tendering payment, including the name and mailing address of the tax collector.
(i) The billing of any special purpose parcel tax as required by paragraph (2) of subdivision (b) of Section 53087.4 of the Government Code, or any successor to that paragraph.
(j) Information specifying all of the following:
(1) That if the taxpayer disagrees with the assessed value as shown on the tax bill, the taxpayer has the right to an informal assessment review by contacting the assessor’s office.
(2) That if the taxpayer and the assessor are unable to agree on a proper assessed value pursuant to an informal assessment review, the taxpayer has the right to file an application for reduction in assessment for the following year with the county board of equalization or the assessment appeals board, as applicable, and the time period during which the application will be accepted.
(3) The address of the clerk of the county board of equalization or the assessment appeals board, as applicable, at which forms for an application for reduction in assessment may be obtained.
(4) That if an informal or formal assessment review is requested, relief from penalties shall apply only to the difference between the county assessor’s final determination of value and the value on the assessment roll for the fiscal year covered.
(k) This section shall remain in effect only until January 1, 2020, and as of that date is repealed.

SEC. 4.

 Section 2611.6 is added to the Revenue and Taxation Code, to read:

2611.6.
 The following information shall be included in each county tax bill, whether mailed or electronically transmitted, or in a separate statement accompanying the bill:
(a) The full value of locally assessed property, including assessments made for irrigation district purposes in accordance with Section 26625.1 of the Water Code.
(b) The tax rate required by Article XIII A of the California Constitution.
(c) The rate or dollar amount of taxes levied in excess of the 1-percent limitation to pay for voter-approved indebtedness incurred before July 1, 1978, or bonded indebtedness for the acquisition or improvement of real property approved by two-thirds of the voters on or after June 4, 1986.
(d) The amount of any special taxes and special assessments levied.
(e) The amount of any tax rate reduction pursuant to Section 96.8, with the notation: “Tax reduction by (name of jurisdiction).”
(f) The amount of any exemptions. Exemptions reimbursable by the state shall be shown separately.
(g) The total taxes due and payable on the property covered by the bill.
(h) Instructions on tendering payment, including the name and mailing address of the tax collector.
(i) The billing of any special purpose parcel tax as required by paragraph (2) of subdivision (b) of Section 53087.4 of the Government Code, or any successor to that paragraph.
(j) Information specifying all of the following:
(1) That if the taxpayer disagrees with the assessed value as shown on the tax bill, the taxpayer has the right to an informal assessment review by contacting the assessor’s office.
(2) That if the taxpayer and the assessor are unable to agree on a proper assessed value pursuant to an informal assessment review, the taxpayer has the right to file an application for reduction in assessment for the following year with the county board of equalization or the assessment appeals board, as applicable, and the time period during which the application will be accepted.
(3) The address of the clerk of the county board of equalization or the assessment appeals board, as applicable, at which forms for an application for reduction in assessment may be obtained.
(4) That if an informal or formal assessment review is requested, relief from penalties shall apply only to the difference between the county assessor’s final determination of value and the value on the assessment roll for the fiscal year covered.
(k) (1) If a school district in that county provides for an exemption for a qualified special tax pursuant to subdivision (b) of Section 50079 of the Government Code and contracts or enters into an agreement with the county to collect the qualified special tax within the district, information indicating that school district parcel tax exemption information is available on the tax collector’s Internet Web site, including the URL of the tax collector’s Internet Web site homepage.
(2) This subdivision shall only apply when the school district provides the information to the tax collector required by subdivision (e) of Section 50079 of the Government Code at least 90 days prior to the mailing or electronic transmittal of the county tax bill for that fiscal year. The tax collector shall not include on the county tax bill any hyperlink to a location on a school district Internet Web site that is invalid.
(l) This section shall become operative on January 1, 2020.

SEC. 5.

 Sections 1.5 and 2.5 of this bill incorporate amendments to Section 50079 of the Government Code proposed by both this bill and Assembly Bill 2954. Those sections shall only become operative if (1) both bills are enacted and become effective on or before January 1, 2019, (2) each bill amends Section 50079 of the Government Code, (3) this bill amends, repeals, and adds Section 50079 of the Government Code, and (4) this bill is enacted after Assembly Bill 2954, in which case Sections 1 and 2 of this bill shall not become operative.

SEC. 6.

 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.