California 2009-2010 Regular Session Status: In Committee

AB 321 — Property tax: base year value transfers.

Last action — From committee: Filed with the Chief Clerk pursuant to Joint Rule 56.

  1. ✓
    Introduced
  2. 2
    In Committee
  3. 3
    Passed Assembly
  4. 4
    Passed Senate
  5. 5
    To Executive
  6. 6
    Enacted

This bill died with 2009-2010 Regular Session. It reached “In Committee” 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This bill is no longer active — its legislative session has ended, so there is no live prognosis.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

The California Constitution and existing property tax law authorize taxpayers to transfer the base year value, as defined, of property to replacement property, if certain conditions are met, including, among others, that the claimant has not previously been granted, as a claimant, this property tax relief. For purposes of this property tax relief, existing law defines a "claimant" as any person claiming the property tax relief provided by this section, and provides that if a spouse of the claimant is a record owner of the replacement dwelling, the spouse is also considered a claimant for purposes of determining whether in any future claim filed by the spouse the condition of eligibility has been met. This bill would instead provide that a spouse of a claimant who is a record owner of the replacement dwelling shall not be considered a claimant for purposes of determining whether, in any future claim filed by the spouse, the condition of eligibility has been met, and would also make conforming changes to that provision. This bill would provide that this property tax relief shall apply only to persons who file a claim on or after January 1, 2010, and who have not been previously granted this property tax relief, as specified. Existing law provides, in the case where a taxpayer has timely filed and been granted a transfer of base year value of property to replacement property, and new construction is performed upon the replacement dwelling subsequent to the transfer of base year value, that there shall be no reassessment upon completion of the new construction, if the new construction is completed within 2 years of the date of sale of the original property, and the owner notifies the assessor in writing of the completion of the new construction, as specified. This bill would eliminate the requirement that the owner notify the assessor in writing of the completion of the new construction. By changing the manner in which county officials process claims for base year value transfers, 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.

Bill Text

Action History

  1. From committee: Filed with the Chief Clerk pursuant to Joint Rule 56.

  2. Died pursuant to Art. IV, Sec. 10(c) of the Constitution.

  3. In committee: Set, second hearing. Held under submission.

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

  5. Re-referred to Com. on APPR.

  6. Read second time and amended.

  7. From committee: Amend, do pass as amended, and re-refer to Com. on APPR. (Ayes 8. Noes 0.) (April 13).

  8. Referred to Com. on REV. & TAX.

  9. From printer. May be heard in committee March 21.

  10. Read first time. To print.

Sponsors

  • Niello · Primary

Sponsorship breakdown

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1 sponsors · 0 co-sponsors · 121 not signed on

Sponsors (1)

  • Niello

Co-sponsors (0)

None.

Not signed on (121)

121 members have not signed on to this bill.

Show all 121 →

"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.

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Votes

Subjects

taxation
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Frequently asked questions

What does AB 321 do?
The California Constitution and existing property tax law authorize taxpayers to transfer the base year value, as defined, of property to replacement property, if certain conditions are met, including, among others, that the claimant has not previously been granted, as a claimant, this property tax relief. For purposes of this property tax relief, existing law defines a "claimant" as any person claiming the property tax relief provided by this section, and provides that if a spouse of the claimant is a record owner of the replacement dwelling, the spouse is also considered a claimant for purposes of determining whether in any future claim filed by the spouse the condition of eligibility has been met. This bill would instead provide that a spouse of a claimant who is a record owner of the replacement dwelling shall not be considered a claimant for purposes of determining whether, in any future claim filed by the spouse, the condition of eligibility has been met, and would also make conforming changes to that provision. This bill would provide that this property tax relief shall apply only to persons who file a claim on or after January 1, 2010, and who have not been previously granted this property tax relief, as specified. Existing law provides, in the case where a taxpayer has timely filed and been granted a transfer of base year value of property to replacement property, and new construction is performed upon the replacement dwelling subsequent to the transfer of base year value, that there shall be no reassessment upon completion of the new construction, if the new construction is completed within 2 years of the date of sale of the original property, and the owner notifies the assessor in writing of the completion of the new construction, as specified. This bill would eliminate the requirement that the owner notify the assessor in writing of the completion of the new construction. By changing the manner in which county officials process claims for base year value transfers, 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.
Who sponsors AB 321?
AB 321 is sponsored by Niello.
What is the current status of AB 321?
This bill died with 2009-2010 Regular Session. It reached “In Committee” 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 321?
Track AB 321 free on One Click Politics — get push/email alerts when it moves.

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