SB 822 — Property taxation: local administration.

Summary

(1) Existing law provides for the creation of an assessor's office in each county, and requires the assessor's office to determine the new base year value for taxable real property that has been newly constructed. Existing law requires an assessee or his or her designee to file with the city, county, or city and county, a scale copy of the floor plans and exterior dimensions of the building designated for the county assessor at the time the assessee files, or causes to be filed, an approved set of building plans. This bill would authorize the county assessor to require the floor plans to be provided to the assessor in an electronic format, if available. (2) Existing property tax law authorizes each county board of supervisors to exempt from property taxation those properties having a full value too low to justify the costs of assessment and collection, and limits any exemption granted by each county board of supervisors to property with a value not exceeding $5,000. This bill would increase the limit for this exemption from $5,000 to $10,000. (3) The California Constitution authorizes the exemption from property taxation of the principal residence of a disabled veteran, or a veteran's spouse, in the case in which a person has, as a result of a service-connected disease or injury, become disabled or died while on active duty in military service. Existing property tax law requires the State Board of Equalization to prescribe all procedures and forms required to carry into effect any property tax exemption. This bill would authorize county assessors to supply specified information from disabled veterans' property tax exemption claims and county records at the written request of the board, in order to prevent duplications of the disabled veterans' property tax exemption within the state and improper overlapping with other benefits provided by law. (4) Existing law requires taxpayers that meet certain criteria to file a signed property statement with the county assessor. Existing law authorizes a taxpayer, in lieu of completing the property statement as printed by the assessor, to furnish the information required as attachments to the property statement, provided that one copy of the property statement is signed by the taxpayer and contains an appropriate reference to the data attached, or the property statement is filed electronically and authenticated, as specified. This bill would authorize a taxpayer to complete a property statement that is substantially similar to the property statement as printed by the assessor, as provided, in lieu of completing the property statement as printed by the assessor, and would authorize the assessor to consider the information provided by the taxpayer, in lieu of completing the property statement as printed by the assessor, as the property statement. (5) Existing law prohibits a county assessor from making a separate valuation of any parcel covered by a subdivision map filed for record after the lien date immediately preceding the current fiscal year. This bill would provide that this prohibition does not apply in any county in which the board of supervisors provides for a separate valuation pursuant to an ordinance adopted by a majority vote of the board.

Bill Text

• Chaptered 10/11/09 - Chaptered Current pdf October 11, 2009
• Enrolled 09/10/09 - Enrolled pdf September 10, 2009
• Amended 08/31/09 - Amended Assembly pdf August 31, 2009
• Amended 06/23/09 - Amended Assembly pdf June 23, 2009
• Introduced 03/10/09 - Introduced pdf March 10, 2009
• SB822 View text html

Action History

1. October 11, 2009

   Chaptered by Secretary of State. Chapter 204, Statutes of 2009.

2. October 11, 2009

   Approved by Governor.

3. September 28, 2009

   Enrolled. To Governor at 1 p.m.

4. September 09, 2009

   Senate concurs in Assembly amendments. (Ayes 39. Noes 0. Page 2328.) To enrollment.

5. September 03, 2009

   In Senate. To unfinished business.

6. September 02, 2009

   Read third time. Passed. (Ayes 78. Noes 0. Page 2886.) To Senate.

7. August 31, 2009

   Read third time. Amended. (Page 2826.) To third reading.

8. July 24, 2009

   Placed on third reading.

9. July 24, 2009

   From Consent Calendar.

10. July 16, 2009

    Read second time. To Consent Calendar.

11. July 15, 2009

    (Heard in committee on July 15.)

12. July 15, 2009

    From committee: Do pass. To Consent Calendar. (Ayes 16. Noes 0.)

13. July 01, 2009

    (Heard in committee on July 1.)

14. July 01, 2009

    From committee: Do pass, but first be re-referred to Com. on APPR. with recommendation: To Consent Calendar. (Ayes 7. Noes 0.) Re-referred to Com. on APPR.

15. June 24, 2009

    Re-referred to Coms. on L. GOV. and APPR.

16. June 23, 2009

    Read second time. Amended. Re-referred to Com. on APPR.

17. June 22, 2009

    (Heard in committee on June 15.)

18. June 22, 2009

    From committee: Do pass as amended, but first amend, and re-refer to Com. on APPR. with recommendation: To Consent Calendar. (Ayes 9. Noes 0.)

19. May 26, 2009

    To Coms. on REV. & TAX. and L. GOV.

20. May 11, 2009

    In Assembly. Read first time. Held at Desk.

21. May 11, 2009

    Read third time. Passed. (Ayes 36. Noes 0. Page 829.) To Assembly.

22. May 06, 2009

    To Special Consent Calendar.

23. May 05, 2009

    Read second time. To third reading.

24. May 04, 2009

    From committee: Be placed on second reading file pursuant to Senate Rule 28.8.

25. April 24, 2009

    Set for hearing May 4.

26. April 23, 2009

    From committee: Do pass, but first be re-referred to Com. on APPR with recommendation: To Consent Calendar. (Ayes 8. Noes 0. Page 639.) Re-referred to Com. on APPR.

27. April 03, 2009

    Set for hearing April 22.

28. March 19, 2009

    To Com. on REV. & TAX.

29. March 11, 2009

    From print. May be acted upon on or after April 10.

30. March 10, 2009

    Introduced. Read first time. To Com. on RLS. for assignment. To print.

Sponsors

• Committee on Revenue and Taxation · Primary

Votes

Subjects