AB 1093 — Property taxation: manufactured homes: tax collection.

Summary

(1) Existing law, the Manufactured Home Property Tax Law, establishes a process governing the taxation of manufactured homes, including mobilehomes, as defined. Existing law requires the county tax collector, upon application, to issue a tax clearance certificate or a conditional tax clearance certificate if specified requirements are met. Existing law requires a tax clearance certificate issued to be used to permit registration of used manufactured homes and for other purposes prescribed by the Controller. The tax clearance certificate may indicate that the county tax collector finds that no local property tax is due or is likely to become due or that any applicable local property taxes have been paid or are to be paid in a manner not requiring the withholding of registration or the transfer of registration. Existing law requires a conditional tax clearance certificate issued to indicate that the county tax collector finds that a tax liability exists, the amount due, and the final date that amount may be paid before a further tax liability is incurred. This bill would revise the above-described procedures for issuing a tax clearance certificate or a conditional tax clearance certificate and for the collection of unpaid, estimated taxes. With respect to the collection of taxes that are not yet payable, the bill would require those taxes to be computed by a certificate or statement prepared by the tax collector, upon request by an escrow officer, as provided, giving their estimate of those taxes or assessments for the current fiscal year and one succeeding fiscal year. The bill would require the tax collector to issue a tax clearance certificate or a conditional tax clearance certificate upon payment of the estimate of taxes or assessments, as provided. The bill would make conforming changes with respect to the provision governing conditional tax clearance certificates issued, requiring the certificate to indicate the final date for payment of a tax liability. The bill would also make conforming changes with respect to the procedure for an escrow agent to receive and satisfy an estimate of those taxes or assessments for the current fiscal year and the first succeeding fiscal year. By placing new duties on local government officials with respect to these property tax collection procedures, the bill would impose a state-mandated local program. (2) Existing law authorizes the conditional tax clearance to be in any form as prescribed by the Controller. Existing law also makes the issuance, alteration, forgery, or use of any tax clearance certificate or conditional certificate in a manner contrary to the requirements of the Controller a misdemeanor. By changing the procedures for issuing tax clearance certificates, the bill would expand the scope of an existing crime, thereby imposing a state-mandated local program. (3) 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 with regard to certain mandates no reimbursement is required by this act for a specified reason. With regard to any other mandates, this bill would provide that, if the Commission on State Mandates determines that the bill contains costs so mandated by the state, reimbursement for those costs shall be made pursuant to the statutory provisions noted above.

Bill Text

• Amended 07/13/23 - Amended Senate Current pdf July 13, 2023
• Amended 07/05/23 - Amended Senate pdf July 05, 2023
• Introduced 02/15/23 - Introduced pdf February 15, 2023
• AB1093 View text html

Action History

1. September 01, 2023

   In committee: Held under submission.

2. August 14, 2023

   In committee: Referred to APPR suspense file.

3. July 13, 2023

   Read second time and amended. Re-referred to Com. on APPR.

4. July 13, 2023

   From committee: Amend, and do pass as amended and re-refer to Com. on APPR with recommendation: To Consent Calendar. (Ayes 8. Noes 0.) (July 12).

5. July 05, 2023

   From committee chair, with author's amendments: Amend, and re-refer to committee. Read second time, amended, and re-referred to Com. on GOV. & F.

6. June 28, 2023

   In committee: Set, second hearing. Hearing canceled at the request of author.

7. June 26, 2023

   In committee: Set, first hearing. Hearing canceled at the request of author.

8. June 07, 2023

   Referred to Com. on GOV. & F.

9. May 31, 2023

   In Senate. Read first time. To Com. on RLS. for assignment.

10. May 30, 2023

    Read third time. Passed. Ordered to the Senate. (Ayes 80. Noes 0. Page 1896.)

11. May 18, 2023

    Read second time. Ordered to third reading.

12. May 18, 2023

    From committee: Do pass. (Ayes 15. Noes 0.) (May 18).

13. May 18, 2023

    Joint Rule 62(a), file notice suspended. (Page 1580.)

14. May 17, 2023

    In committee: Set, first hearing. Referred to APPR. suspense file.

15. April 25, 2023

    From committee: Do pass and re-refer to Com. on APPR. (Ayes 11. Noes 0.) (April 24). Re-referred to Com. on APPR.

16. March 28, 2023

    In committee: Set, first hearing. Referred to REV. & TAX. suspense file.

17. March 02, 2023

    Referred to Com. on REV. & TAX.

18. February 16, 2023

    From printer. May be heard in committee March 18.

19. February 15, 2023

    Read first time. To print.

Sponsors

• Joe Patterson · Primary

Votes

Subjects