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SB-675 Property taxation: monthly installment payments.(2021-2022)

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Date Published: 03/10/2021 09:00 PM
SB675:v98#DOCUMENT

Amended  IN  Senate  March 10, 2021

CALIFORNIA LEGISLATURE— 2021–2022 REGULAR SESSION

Senate Bill
No. 675

Introduced by Senator Ochoa Bogh

February 19, 2021

An act to add Section 2637 to the Revenue and Taxation Code, relating to taxation.


LEGISLATIVE COUNSEL'S DIGEST


SB 675, as amended, Ochoa Bogh. Property taxation: Automated Clearing House monthly installment payments.
Existing law requires real property taxes to be paid in 2 installments and requires the tax collector to collect those taxes. Existing law authorizes the tax collector, with the approval of the county board of supervisors, to accept partial payment of real property taxes from the taxpayer in the case of a deficiency in the payment of those taxes.

This bill would state that the Legislature encourages every board of supervisors to establish payment systems authorizing homeowners to pay their real property taxes in monthly installments with an Automated Clearing House Payment system.

This bill would authorize a county board of supervisors to adopt a resolution or ordinance to implement a monthly property tax payment program, which would authorize a homeowner to pay, in monthly installments, their real property taxes on their principal residence, as defined.
Vote: MAJORITY   Appropriation: NO   Fiscal Committee: NO   Local Program: NO  

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


SECTION 1.

 Section 2637 is added to the Revenue and Taxation Code, to read:

2637.
 (a) Notwithstanding any other law, a county board of supervisors may adopt a resolution or ordinance to implement a monthly property tax payment program, which would authorize a homeowner to pay, in monthly installments, their real property taxes on their principal residence.
(b) For purposes of this section, “principal residence” has the same meaning as that term is used in subdivision (k) of Section 3 of Article XIII of the California Constitution.

SECTION 1.Section 2637 is added to the Revenue and Taxation Code, to read:
2637.

The Legislature encourages every board of supervisors to establish payment systems authorizing homeowners to pay their real property taxes in monthly installments with an Automated Clearing House Payment system.