AB 79 — Disaster relief.
Last action — From Senate committee without further action.
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✓Introduced
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✓In Committee
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3Passed Assembly
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4Passed Senate
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5To Executive
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6Enacted
This bill died with 2009-2010 Regular Session. It reached “Passed Assembly” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.
This bill is no longer active — its legislative session has ended, so there is no live prognosis. It would have to be reintroduced in the current session to move again.
Summary
(1) Existing law authorizes a county board of supervisors to provide by ordinance for the reassessment of property that is damaged or destroyed, without fault on the part of the assessee, by a major misfortune or calamity, upon the application of the assessee or upon the action of the county assessor with the board's approval. With respect to certain counties that have adopted reassessment ordinances and have been declared by the Governor to be in a state of emergency as a result of certain events, existing law provides for state allocations of the estimated amounts of the reductions in property tax revenues resulting in certain fiscal years from reassessments under those ordinances. Existing law also continuously appropriates, without regard to fiscal years, moneys in the Special Fund for Economic Uncertainties for purposes of funding these state allocations. This bill would provide for similar state allocations with respect to property tax revenue reductions resulting from a reassessment for damages incurred within the Counties of Orange, Riverside, and San Bernardino, which were declared by the Governor to be in a state of emergency due to the wildfires that commenced in November 2008. By requiring moneys continuously appropriated from the Special Fund for Economic Uncertainties to be allocated for the new purpose of reimbursing the Counties of Orange, Riverside, and San Bernardino for these property tax revenue reductions, this bill would make an appropriation. (2) Existing property tax law provides, pursuant to a specified provision of the California Constitution, for a homeowners' property tax exemption in the amount of $7,000 of the full value of a "dwelling," as defined. This bill would also provide that any dwelling that qualified for the exemption prior to the commencement dates of the wildfires listed in the Governor's disaster proclamations of November 15, 2008, and November 17, 2008, that was damaged or destroyed by the wildfires in the Counties of Orange and Riverside, as declared by the Governor in November 2008, and that has not changed ownership since the commencement dates of these disasters as listed in the proclamations, may not be denied the exemption solely on the basis that the dwelling was temporarily damaged or destroyed or was being reconstructed by the owner, or was temporarily uninhabited as a result of restricted access to the property due to wildfires. The California Constitution requires the Legislature, in each fiscal year, to reimburse local governments for the revenue losses incurred by those governments in that fiscal year as a result of the homeowners' property tax exemption. This bill would state the intent of the Legislature to make this required reimbursement in the annual Budget Act. By requiring local tax officials to implement new exemption criteria, this bill would impose a state-mandated local program. 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 these statutory provisions. (3) The Personal Income Tax Law and the Corporation Tax Law provide for the carryover to specified taxable years of specified losses sustained as a result of certain disasters occurring in California in an area determined by the President of the United States to warrant specified federal assistance, or proclaimed by the Governor to be in a state of emergency. This bill would extend these provisions to losses sustained in the Counties of Orange, Riverside, and San Bernardino as a result of the wildfires that commenced in November 2008. This bill would authorize a taxpayer to make an election to claim a deduction for those losses on the tax return for the preceding year. (4) This bill would declare that it is to take effect immediately as an urgency statute.
Bill Text
- Amended 05/21/09 - Amended Assembly Current pdf May 21, 2009
- Amended 04/13/09 - Amended Assembly pdf April 13, 2009
- Amended 03/25/09 - Amended Assembly pdf March 25, 2009
- Amended 02/18/09 - Amended Assembly pdf February 18, 2009
- Introduced 12/19/08 - Introduced pdf December 19, 2008
- AB79 View text html
Action History
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From Senate committee without further action.
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In committee: Held under submission.
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In committee: Placed on Appropriations suspense file.
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(Page 1804.)
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Joint Rule 62(a) suspended.
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From committee: Do pass, and re-refer to Com. on APPR with recommendation: To Consent Calendar. Re-referred. (Ayes 8. Noes 0.) (July 8).
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In committee: Hearing postponed by committee.
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In committee: Hearing postponed by committee.
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Referred to Com. on REV. & TAX.
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In Senate. Read first time. To Com. on RLS. for assignment.
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Read third time. Urgency clause adopted. Passed and to Senate. (Ayes 79. Noes 0. Page 1830.)
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Read second time. To third reading.
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From committee: Do pass. (Ayes 17. Noes 0.) (May 28).
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In committee: Set, first hearing. Referred to APPR. suspense file.
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Re-referred to Com. on APPR.
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Read second time and amended.
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From committee: Amend, do pass as amended, and re-refer to Com. on APPR. (Ayes 9. Noes 0.) (May 18).
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In committee: Set, first hearing. Referred to REV. & TAX. suspense file.
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In committee: Hearing postponed by committee.
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Re-referred to Com. on REV. & TAX.
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Read second time and amended.
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From committee: Amend, and do pass as amended, and re-refer to Com. on REV. & TAX. with recommendation: To Consent Calendar. (Ayes 7. Noes 0.) (April 1).
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Re-referred to Com. on L. GOV.
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From committee chair, with author's amendments: Amend, and re-refer to Com. on L. GOV. Read second time and amended.
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Re-referred to Com. on L. GOV.
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From committee chair, with author's amendments: Amend, and re-refer to Com. on L. GOV. Read second time and amended.
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Re-referred to Com. on L. GOV. by unanimous consent, and then be re-referred to Com. on REV. & TAX.
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Referred to Coms. on REV. & TAX. and L. GOV.
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Read first time.
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From printer. May be heard in committee January 21.
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Introduced. To print.
Sponsors
- Anderson · Cosponsor
- DeVore · Cosponsor
- Duvall · Primary
- Hagman · Cosponsor
- Harkey · Cosponsor
- Miller · Cosponsor
- Silva · Cosponsor
- Tran · Cosponsor
Sponsorship breakdown
Export CSV (upgrade) →1 sponsors · 7 co-sponsors · 114 not signed on
Sponsors (1)
- Duvall
Co-sponsors (7)
- Anderson
- DeVore
- Hagman
- Harkey
- Miller
- Silva
- Tran
Not signed on (114)
114 members have not signed on to this bill.
Show all 114 →"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.
Votes
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Unaffiliated | 13 | 0 | 0 | 0 |
| Total | 13 | 0 | 0 | 0 |
| % of votes cast | 100% | 0% | 0% | 0% |
How each member voted (13)
| Member | Party | Vote |
|---|---|---|
| Yee | — | Yea |
| Hancock | — | Yea |
| Wyland | — | Yea |
| Runner | — | Yea |
| Leno | — | Yea |
| Oropeza | — | Yea |
| Walters | — | Yea |
| Wolk | — | Yea |
| Kehoe | — | Yea |
| Price | — | Yea |
| Corbett | — | Yea |
| Cox | — | Yea |
| Denham | — | Yea |
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Unaffiliated | 7 | 0 | 0 | 0 |
| Democratic | 1 | 0 | 0 | 0 |
| Total | 8 | 0 | 0 | 0 |
| % of votes cast | 100% | 0% | 0% | 0% |
How each member voted (8)
| Member | Party | Vote |
|---|---|---|
| Runner | — | Yea |
| Wiggins | — | Yea |
| Alquist | — | Yea |
| Ashburn | — | Yea |
| Walters | — | Yea |
| Wolk | — | Yea |
| Florez | — | Yea |
| Padilla, Stephen C. | Democratic | Yea |
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Unaffiliated | 85 | 0 | 0 | 1 |
| Democratic | 3 | 0 | 0 | 0 |
| Republican | 3 | 0 | 0 | 0 |
| Total | 91 | 0 | 0 | 1 |
| % of votes cast | 99% | 0% | 0% | 1% |
How each member voted (92)
| Member | Party | Vote |
|---|---|---|
| Hagman | — | Yea |
| Carter | — | Yea |
| Chesbro | — | Yea |
| Conway | — | Yea |
| Cook | — | Yea |
| Bill | — | Yea |
| Tom | — | Yea |
| Eng | — | Yea |
| Feuer | — | Yea |
| Charles | — | Yea |
| Fuller | — | Yea |
| Furutani | — | Yea |
| Garrick | — | Yea |
| Gilmore | — | Yea |
| Hall | — | Yea |
| Harkey | — | Yea |
| De | — | Yea |
| La | — | Yea |
| Torre | — | Yea |
| De | — | Yea |
| Leon | — | Yea |
| Hayashi | — | Yea |
| Hernandez | — | Yea |
| Fletcher | — | Yea |
| Fong | — | Yea |
| Ammiano | — | Yea |
| Beall | — | Yea |
| Coto | — | Yea |
| Duvall | — | Yea |
| Hill | — | Yea |
| Huffman | — | Yea |
| Bonnie | — | Yea |
| Lowenthal | — | Yea |
| V. | — | Yea |
| Manuel | — | Yea |
| Perez | — | Yea |
| John | — | Yea |
| A. | — | Yea |
| Perez | — | Yea |
| Portantino | — | Yea |
| Salas | — | Yea |
| Saldana | — | Yea |
| Audra | — | Yea |
| Knight | — | Yea |
| Krekorian | — | Yea |
| Lieu | — | Yea |
| Bass | — | Yea |
| Logue | — | Yea |
| Mendoza | — | Yea |
| Monning | — | Yea |
| Nava | — | Yea |
| Nestande | — | Yea |
| Price | — | Yea |
| Ruskin | — | Yea |
| Silva | — | Yea |
| Skinner | — | Yea |
| Smyth | — | Yea |
| Swanson | — | Yea |
| Torlakson | — | Yea |
| Torres | — | Yea |
| Torrico | — | Yea |
| Tran | — | Yea |
| Villines | — | Yea |
| Adams | — | Yea |
| Anderson | — | Yea |
| Blakeslee | — | Yea |
| Block | — | Not Voting |
| Blumenfield | — | Yea |
| Brownley | — | Yea |
| Buchanan | — | Yea |
| Huber | — | Yea |
| Jeffries | — | Yea |
| Ma | — | Yea |
| Miller | — | Yea |
| Nielsen | — | Yea |
| Solorio | — | Yea |
| Emmerson | — | Yea |
| Evans | — | Yea |
| Davis | — | Yea |
| DeVore | — | Yea |
| Yamada | — | Yea |
| Fuentes | — | Yea |
| Galgiani | — | Yea |
| Beth Gaines | — | Yea |
| Bill Berryhill | — | Yea |
| Bill Berryhill | — | Yea |
| Arambula, Joaquin | Democratic | Yea |
| Caballero, Anna M. | Democratic | Yea |
| Calderon, Lisa | Democratic | Yea |
| Jones, Brian W. | Republican | Yea |
| Niello, Roger W. | Republican | Yea |
| Strickland, Tony | Republican | Yea |
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Unaffiliated | 20 | 0 | 0 | 0 |
| Democratic | 1 | 0 | 0 | 0 |
| Republican | 1 | 0 | 0 | 0 |
| Total | 22 | 0 | 0 | 0 |
| % of votes cast | 100% | 0% | 0% | 0% |
How each member voted (22)
| Member | Party | Vote |
|---|---|---|
| Leon | — | Yea |
| Charles | — | Yea |
| De | — | Yea |
| Ammiano | — | Yea |
| John | — | Yea |
| A. | — | Yea |
| Perez | — | Yea |
| Audra | — | Yea |
| Fuentes | — | Yea |
| Hall | — | Yea |
| Krekorian | — | Yea |
| Duvall | — | Yea |
| Miller | — | Yea |
| Nielsen | — | Yea |
| Price | — | Yea |
| Skinner | — | Yea |
| Solorio | — | Yea |
| Torlakson | — | Yea |
| Harkey | — | Yea |
| Davis | — | Yea |
| Calderon, Lisa | Democratic | Yea |
| Strickland, Tony | Republican | Yea |
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Unaffiliated | 8 | 0 | 0 | 0 |
| Democratic | 2 | 0 | 0 | 0 |
| Total | 10 | 0 | 0 | 0 |
| % of votes cast | 100% | 0% | 0% | 0% |
How each member voted (10)
| Member | Party | Vote |
|---|---|---|
| Charles | — | Yea |
| Portantino | — | Yea |
| Harkey | — | Yea |
| Beall | — | Yea |
| Ma | — | Yea |
| Nielsen | — | Yea |
| Coto | — | Yea |
| DeVore | — | Yea |
| Calderon, Lisa | Democratic | Yea |
| Fong, Mike | Democratic | Yea |
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Unaffiliated | 5 | 0 | 0 | 0 |
| Democratic | 2 | 0 | 0 | 0 |
| Total | 7 | 0 | 0 | 0 |
| % of votes cast | 100% | 0% | 0% | 0% |
How each member voted (7)
| Member | Party | Vote |
|---|---|---|
| Davis | — | Yea |
| Duvall | — | Yea |
| Knight | — | Yea |
| Krekorian | — | Yea |
| Skinner | — | Yea |
| Arambula, Joaquin | Democratic | Yea |
| Caballero, Anna M. | Democratic | Yea |
Subjects
Frequently asked questions
- What does AB 79 do?
- (1) Existing law authorizes a county board of supervisors to provide by ordinance for the reassessment of property that is damaged or destroyed, without fault on the part of the assessee, by a major misfortune or calamity, upon the application of the assessee or upon the action of the county assessor with the board's approval. With respect to certain counties that have adopted reassessment ordinances and have been declared by the Governor to be in a state of emergency as a result of certain events, existing law provides for state allocations of the estimated amounts of the reductions in property tax revenues resulting in certain fiscal years from reassessments under those ordinances. Existing law also continuously appropriates, without regard to fiscal years, moneys in the Special Fund for Economic Uncertainties for purposes of funding these state allocations. This bill would provide for similar state allocations with respect to property tax revenue reductions resulting from a reassessment for damages incurred within the Counties of Orange, Riverside, and San Bernardino, which were declared by the Governor to be in a state of emergency due to the wildfires that commenced in November 2008. By requiring moneys continuously appropriated from the Special Fund for Economic Uncertainties to be allocated for the new purpose of reimbursing the Counties of Orange, Riverside, and San Bernardino for these property tax revenue reductions, this bill would make an appropriation. (2) Existing property tax law provides, pursuant to a specified provision of the California Constitution, for a homeowners' property tax exemption in the amount of $7,000 of the full value of a "dwelling," as defined. This bill would also provide that any dwelling that qualified for the exemption prior to the commencement dates of the wildfires listed in the Governor's disaster proclamations of November 15, 2008, and November 17, 2008, that was damaged or destroyed by the wildfires in the Counties of Orange and Riverside, as declared by the Governor in November 2008, and that has not changed ownership since the commencement dates of these disasters as listed in the proclamations, may not be denied the exemption solely on the basis that the dwelling was temporarily damaged or destroyed or was being reconstructed by the owner, or was temporarily uninhabited as a result of restricted access to the property due to wildfires. The California Constitution requires the Legislature, in each fiscal year, to reimburse local governments for the revenue losses incurred by those governments in that fiscal year as a result of the homeowners' property tax exemption. This bill would state the intent of the Legislature to make this required reimbursement in the annual Budget Act. By requiring local tax officials to implement new exemption criteria, this bill would impose a state-mandated local program. 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 these statutory provisions. (3) The Personal Income Tax Law and the Corporation Tax Law provide for the carryover to specified taxable years of specified losses sustained as a result of certain disasters occurring in California in an area determined by the President of the United States to warrant specified federal assistance, or proclaimed by the Governor to be in a state of emergency. This bill would extend these provisions to losses sustained in the Counties of Orange, Riverside, and San Bernardino as a result of the wildfires that commenced in November 2008. This bill would authorize a taxpayer to make an election to claim a deduction for those losses on the tax return for the preceding year. (4) This bill would declare that it is to take effect immediately as an urgency statute.
- Who sponsors AB 79?
- AB 79 is sponsored by Anderson, DeVore, Duvall, Hagman, Harkey, Miller, Silva, and Tran.
- What is the current status of AB 79?
- This bill died with 2009-2010 Regular Session. It reached “Passed Assembly” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.
- Where can I track AB 79?
- Track AB 79 free on One Click Politics — get push/email alerts when it moves.
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