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AB-119 County auditor: direct levies.(2021-2022)

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Date Published: 01/26/2021 09:00 PM
AB119:v98#DOCUMENT

Amended  IN  Assembly  January 26, 2021

CALIFORNIA LEGISLATURE— 2021–2022 REGULAR SESSION

Assembly Bill
No. 119


Introduced by Assembly Member Salas

December 18, 2020


An act to add Section 27424 of 26915 to the Government Code, relating to local government finance.


LEGISLATIVE COUNSEL'S DIGEST


AB 119, as amended, Salas. County assessors: auditor: direct levies.
Existing law requires each county to have a county assessor certain offices, including the office of auditor who is designated to perform the duty of assessing property for a local taxing jurisdiction. Existing law requires the county assessor to perform certain duties and defines certain responsibilities of the county assessor. certain duties, including apportioning property tax revenue to each jurisdiction according to tax rate area. Existing law defines tax rate areas for the purpose of property tax allocation.
This bill would require the county assessors auditor, or other county officer designated by the county, to make publicly available on their internet websites website information about direct levies, as defined, applicable to each tax rate area within the county. defined, including the range of combined direct levies assessed on real property. The bill would require a website posting that identifies contact information for each direct levy assessed within their jurisdiction, to also include the range of fees assessed on individual parcels of real property subject to the special district’s assessment.
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 27424 is added to the Government Code, to read:
27424.

(a)Beginning January 1, 2022, a county assessor shall make publicly available on the assessor’s internet website information about the direct levies applicable for each tax rate area within the county.

(b)“Direct levies” means those fees, assessments, and other charges listed on the county’s annual property tax bill, which includes, but is not limited to, special assessments, special taxes, parcel taxes, weed and hazard abatement charges, flood control improvements assessments, assessment district bonds, library services charges, reclamation districts charges, neighborhood park maintenance, and Mello-Roos bonds.

SECTION 1.

 Section 26915 is added to the Government Code, to read:

26915.
 (a) Beginning January 1, 2022, a county shall make publicly available on the auditor’s, or other designated county officer’s, internet website information about direct levies. Information, including the range of combined direct levies assessed on real property, shall be posted on the internet website along with the tax rate area information for the county.
(b) If a county auditor’s, or other designated county officer’s internet website posts the contact information for each direct levy assessed within their jurisdiction, that notice shall also include the range of fees assessed on individual parcels of real property subject to the special district’s assessment.
(c) For the purposes of this section, “direct levies” means those fees, assessments, and other charges listed on the county’s annual property tax bill, which include, but are not limited to, special assessments, special taxes, parcel taxes, weed and hazard abatement charges, flood control improvements assessments, assessment district bonds, library services charges, reclamation districts charges, neighborhood park maintenance, and Mello-Roos bonds.

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.