California 2009-2010 Regular Session Status: In Committee

AB 1332 — 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This bill is no longer active — its legislative session has ended, so there is no live prognosis.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 delete the requirement that the housing be for military personnel and their dependents and instead specify that the housing be for military personnel or their dependents or both. This bill would clarify that, for the purposes of the definition of a taxable possessory interest, any reduction, as specified, in property taxes on leased property used for military housing, as defined, would inure solely to the benefit of the residents of the military housing through improvements, including community improvements, as specified, and housing improvements, as specified, and the renovation and refurbishment of those improvements. This bill would authorize the private contractor to use the reasonable estimate of property tax savings to construct, or to secure financing for the construction of, the community and housing improvements to be constructed as part of the initial construction of the project, as defined. This bill would authorize the private contractor and the county assessor to agree to extend the time for the initial construction of the project, as specified. This bill would extend the time period the county assessor may make an escape assessment, as specified, by a period equal to the extension of the initial construction period agreed upon by the county assessor and the private contractor. This bill would require the private contractor to submit specified information to the county assessor, as provided, and would require the private contractor's response that was accepted by the military, and the binding project documents, for certain leases, to include specified information.

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. 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 6. Noes 0.) (May 11).

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

  9. Read first time.

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

  11. Introduced. To print.

Sponsors

  • Salas · Primary

Sponsorship breakdown

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

Sponsors (1)

  • Salas

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.

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Votes

Subjects

taxation housing
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Frequently asked questions

What does AB 1332 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 delete the requirement that the housing be for military personnel and their dependents and instead specify that the housing be for military personnel or their dependents or both. This bill would clarify that, for the purposes of the definition of a taxable possessory interest, any reduction, as specified, in property taxes on leased property used for military housing, as defined, would inure solely to the benefit of the residents of the military housing through improvements, including community improvements, as specified, and housing improvements, as specified, and the renovation and refurbishment of those improvements. This bill would authorize the private contractor to use the reasonable estimate of property tax savings to construct, or to secure financing for the construction of, the community and housing improvements to be constructed as part of the initial construction of the project, as defined. This bill would authorize the private contractor and the county assessor to agree to extend the time for the initial construction of the project, as specified. This bill would extend the time period the county assessor may make an escape assessment, as specified, by a period equal to the extension of the initial construction period agreed upon by the county assessor and the private contractor. This bill would require the private contractor to submit specified information to the county assessor, as provided, and would require the private contractor's response that was accepted by the military, and the binding project documents, for certain leases, to include specified information.
Who sponsors AB 1332?
AB 1332 is sponsored by Salas.
What is the current status of AB 1332?
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 1332?
Track AB 1332 free on One Click Politics — get push/email alerts when it moves.

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