California 2009-2010 Regular Session Status: In Committee

AB 1344 — Taxation: military housing.

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

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  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This bill is no longer active — its legislative session has ended, so there is no live prognosis.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

Existing property tax law requires that all property subject to tax be assessed at its full value, and includes certain possessory interests among those property interests that are subject to tax. Existing property tax law defines a taxable possessory interest to be a use that is independent, durable, and exclusive. Existing property tax law specifies that, for purposes of the definition of a taxable possessory interest, a possession or use is not independent if it is pursuant to a contract that includes, but is not limited to, a long-term lease for the private construction, renovation, rehabilitation, replacement, management, or maintenance of housing for active duty military personnel and their dependents, if the housing units and the private contractor constructing the housing meet specified criteria. Existing law specifies that one of these criteria is a requirement that any reduction, as specified, in property taxes on leased property used for military housing, as defined, inures solely to the benefit of the residents of the military housing through improvements. This bill would clarify that, for the purpose of the definition of a taxable possessory interest, any reduction, as specified, in property taxes and any interest earned on the unexpended property tax savings on leased property used for military housing, as defined, would inure solely to the benefit of the current or future residents of the military housing through current or future improvements, including project serving facilities, as specified, and housing improvements, as specified, provided by the contractor with the approval of the military. This bill would specify that these property tax savings may be used to fund the construction of improvements or to service debt incurred to fund the construction of improvements. This bill would require the private contractor to expend the reasonable estimate of property tax savings for an assessment year through the construction of improvements or to service debt incurred to fund the construction of improvements within the period of time the county assessor may make an escape assessment, as specified. This bill would require the period of time to expend the property tax savings, and the period of time to make an escape assessment, to be extended if certain conditions occur, as provided.

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. Hearing canceled at the request of author.

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

  5. Re-referred to Com. on REV. & TAX.

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

  7. Referred to Coms. on REV. & TAX. and APPR.

  8. Read first time.

  9. From printer. May be heard in committee March 30.

  10. Introduced. To print.

Sponsors

  • Fletcher · Primary

Sponsorship breakdown

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

Sponsors (1)

  • Fletcher

Co-sponsors (0)

None.

Not signed on (121)

121 members have not signed on to this bill.

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"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.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Subjects

taxation housing
Cross-referencing the record. Reading this bill against every other bill in the corpus by meaning, not keywords. Only the first open is slow. It’s instant for you after this. Matching · Ranking · Engrossing

Frequently asked questions

What does AB 1344 do?
Existing property tax law requires that all property subject to tax be assessed at its full value, and includes certain possessory interests among those property interests that are subject to tax. Existing property tax law defines a taxable possessory interest to be a use that is independent, durable, and exclusive. Existing property tax law specifies that, for purposes of the definition of a taxable possessory interest, a possession or use is not independent if it is pursuant to a contract that includes, but is not limited to, a long-term lease for the private construction, renovation, rehabilitation, replacement, management, or maintenance of housing for active duty military personnel and their dependents, if the housing units and the private contractor constructing the housing meet specified criteria. Existing law specifies that one of these criteria is a requirement that any reduction, as specified, in property taxes on leased property used for military housing, as defined, inures solely to the benefit of the residents of the military housing through improvements. This bill would clarify that, for the purpose of the definition of a taxable possessory interest, any reduction, as specified, in property taxes and any interest earned on the unexpended property tax savings on leased property used for military housing, as defined, would inure solely to the benefit of the current or future residents of the military housing through current or future improvements, including project serving facilities, as specified, and housing improvements, as specified, provided by the contractor with the approval of the military. This bill would specify that these property tax savings may be used to fund the construction of improvements or to service debt incurred to fund the construction of improvements. This bill would require the private contractor to expend the reasonable estimate of property tax savings for an assessment year through the construction of improvements or to service debt incurred to fund the construction of improvements within the period of time the county assessor may make an escape assessment, as specified. This bill would require the period of time to expend the property tax savings, and the period of time to make an escape assessment, to be extended if certain conditions occur, as provided.
Who sponsors AB 1344?
AB 1344 is sponsored by Fletcher.
What is the current status of AB 1344?
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 1344?
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