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AB-133 Property tax postponement: eligibility: income level.(2019-2020)

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Date Published: 02/19/2019 09:00 PM
AB133:v98#DOCUMENT

Amended  IN  Assembly  February 19, 2019

CALIFORNIA LEGISLATURE— 2019–2020 REGULAR SESSION

Assembly Bill No. 133


Introduced by Assembly Member Quirk-Silva

December 05, 2018


An act to amend Section 18873 20585 of the Revenue and Taxation Code, relating to taxation. taxation, and making an appropriation therefor.


LEGISLATIVE COUNSEL'S DIGEST


AB 133, as amended, Quirk-Silva. Personal income taxes: voluntary contributions. Property tax postponement: eligibility: income level.
Existing law authorizes taxpayers to contribute amounts in excess of their personal income tax liability for the support of specified funds. Existing law also has administrative provisions generally applicable to a new or extended voluntary contribution that takes effect on or after January 2, 2017, as provided. a claimant to file a claim with the Controller to postpone the payment of property taxes that are due on the residential dwelling of the claimant pursuant to the Senior Citizens and Disabled Citizens Property Tax Postponement Law, the Senior Citizens Tenant-Stockholder Property Tax Postponement Law, the Senior Citizens Manufactured Home Property Tax Postponement Law, and the Senior Citizens Possessory Interest Holder Property Tax Postponement Law. Existing law, for purposes of these laws, does not allow a postponement of property taxes if the claimant’s household income exceeds $35,000. Existing law continuously appropriates revenues in the Senior Citizens and Disabled Citizens Property Tax Postponement Fund for, among other things, disbursements relating to the postponement of property taxes pursuant to these laws.
This bill would make nonsubstantive changes to that provision. revise the income limitations to instead provide that a claimant’s household income cannot exceed the “low income” limit for the county in which the household is located, as published annually by the Department of Housing and Community Development, as specified. Because this bill would provide for additional expenditures from the Senior Citizens and Disabled Citizens Property Tax Postponement Fund, a continuously appropriated fund, it would make an appropriation.
Vote: MAJORITY2/3   Appropriation: NOYES   Fiscal Committee: NOYES   Local Program: NO  

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


SECTION 1.

 Section 20585 of the Revenue and Taxation Code is amended to read:

20585.
 Postponement shall not be allowed under this chapter, Chapter 3 (commencing with Section 20625), Chapter 3.3 (commencing with Section 20639), or Chapter 3.5 (commencing with Section 20640) if household income exceeds thirty-five thousand five hundred dollars ($35,500). the “low income” limit for the county in which the household is located, as published annually by the Department of Housing and Community Development pursuant to Section 50093 of the Health and Safety Code.

SECTION 1.Section 18873 of the Revenue and Taxation Code is amended to read:
18873.

Notwithstanding any other law, all of the following requirements shall apply to new voluntary tax contributions, including an extension of an existing voluntary tax contribution:

(a)The words “voluntary tax contribution” shall be included as part of the name of the fund.

(b)(1)The administering agency’s Internet Web site shall report the process for awarding money, the amount of money spent on administration, and an itemization of how program funds were awarded by the agency, including, but not limited to, information regarding recipients of funds.

(2)An “administering agency” means the state agency or other governmental entity, other than the Franchise Tax Board and the Controller, to which funds are allocated to accomplish the purposes of the voluntary tax contribution designation.

(c)(1)Except as otherwise provided in paragraph (2) or where another inoperative or repeal date is provided, the article establishing the voluntary tax contribution shall remain in effect only until January 1 of the seventh calendar year following the first appearance of the contribution on the personal income tax return, and is repealed as of December 1 of that year.

(2)The minimum contribution amount that must be received for the fund to continue appearing on the tax return is two hundred fifty thousand dollars ($250,000) for the second calendar year after the first appearance of the fund on the personal income tax return and each calendar year thereafter.

(d)Contributions made pursuant to the voluntary tax contribution shall be continuously appropriated from the fund to the administering agency to be spent as prescribed in the act in which the voluntary tax contribution is enacted.

(e)This section shall apply only to new voluntary tax contributions, including an extension of any existing voluntary tax contribution, that take effect on or after January 2, 2017.