California 2011-2012 Regular Session Status: Enacted

AB 1700 — Property taxation: change in ownership: exclusion: cotenancy interests.

Last action — Chaptered by Secretary of State - Chapter 781, Statutes of 2012.

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

This bill has been enacted into law. Introduced February 15, 2012. Enacted.

Prognosis

Likely to advance 70% · moderate confidence

Where this bill stands today.

Odds of enactment

High

How often bills like it became law.

  • Enacted

    Current position in the legislative process.

  • 1 sponsor

    1 primary, 0 co-sponsors signed on.

  • Cleared a recorded vote

    Passed 7 recorded votes so far.

Prognosis reads this bill's own signals — stage, sponsorship breadth, committee status, recorded votes and cross-state momentum. Odds come from a model trained on which bills have become law.

Summary

The California Constitution generally limits ad valorem taxes on real property to 1% of the full cash value of that property. For purposes of this limitation, "full cash value" is defined as the assessor's valuation of real property as shown on the 1975–76 tax bill under "full cash value" or, thereafter, the appraised value of that real property when purchased, newly constructed, or a change in ownership has occurred. Existing property tax law specifies those circumstances in which the transfer of ownership interests results in a change in ownership of the real property, and provides that certain transfers do not result in a change of ownership. This bill would provide that a transfer of a cotenancy interest, as defined, in real property from one cotenant to the other that takes effect upon the death of the transferor cotenant and that occurs on or after January 1, 2013, does not constitute a change of ownership, as provided. This bill would require the transferee cotenant to sign an affidavit, as specified, under penalty of perjury. By imposing new duties upon local tax officials with respect to changes in ownership of real property, and by requiring the transferor cotenant to sign an affidavit under penalty of perjury which would expand the scope of the existing crime of perjury, 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 with regard to certain mandates no reimbursement is required by this act for a specified reason. With regard to any other mandates, this bill would provide that, if the Commission on State Mandates determines that the bill contains costs so mandated by the state, reimbursement for those costs shall be made pursuant to the statutory provisions noted above. Section 2229 of the Revenue and Taxation Code requires the Legislature to reimburse local agencies annually for certain property tax revenues lost as a result of any exemption or classification of property for purposes of ad valorem property taxation. This bill would provide that, notwithstanding Section 2229 of the Revenue and Taxation Code, no appropriation is made and the state shall not reimburse local agencies for property tax revenues lost by them pursuant to the bill. This bill would take effect immediately as a tax levy.

Bill Text

Action History

  1. Chaptered by Secretary of State - Chapter 781, Statutes of 2012.

  2. Approved by the Governor.

  3. Enrolled and presented to the Governor at 5 p.m.

  4. In Assembly. Ordered to Engrossing and Enrolling.

  5. Read third time. Passed. Ordered to the Assembly. (Ayes 34. Noes 1. Page 4475.).

  6. Read second time. Ordered to third reading.

  7. From committee: Do pass. (Ayes 7. Noes 0.) (July 2).

  8. From committee: Do pass and re-refer to Com. on APPR. (Ayes 8. Noes 1.) (June 20). Re-referred to Com. on APPR.

  9. Referred to Com. on GOV. & F.

  10. In Senate. Read first time. To Com. on RLS. for assignment.

  11. Read third time. Passed. Ordered to the Senate. (Ayes 48. Noes 23. Page 4704.)

  12. Read second time. Ordered to third reading.

  13. From committee: Do pass. (Ayes 12. Noes 4.) (April 25).

  14. Re-referred to Com. on APPR.

  15. Read second time and amended.

  16. From committee: Do pass as amended and re-refer to Com. on APPR. (Ayes 7. Noes 1.) (April 9).

  17. From committee: Do pass and re-refer to Com. on REV. & TAX. (Ayes 6. Noes 3.) (March 21). Re-referred to Com. on REV. & TAX.

  18. Re-referred to Coms. on L. GOV. and REV. & TAX. pursuant to Assembly Rule 96.

  19. Referred to Coms. on REV. & TAX. and L. GOV.

  20. From printer. May be heard in committee March 17.

  21. Read first time. To print.

Sponsors

  • Butler · Primary

Sponsorship breakdown

Export CSV (upgrade) →

1 sponsors · 0 co-sponsors · 121 not signed on · 4 voted No

Sponsors (1)

  • Butler

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.

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

Votes

3rd Reading AB1700 Butler By Kehoe

Passed 34 Yea · 1 Nay · 5 Other
Party YeaNayPresentNot Voting
Unaffiliated 32104
Republican 1000
Democratic 1001
Total 34105
% of votes cast 85%3%0%13%
How each member voted (40)
Member Party Vote
Hancock — Not Voting
Hernandez — Yea
Runner — Yea
Blakeslee — Yea
Wolk — Yea
Lowenthal — Yea
De León — Yea
Negrete McLeod — Yea
Yee — Yea
Rubio — Yea
Cannella — Yea
Alquist — Yea
Corbett — Yea
Dutton — Yea
Leno — Yea
Liu — Not Voting
Pavley — Yea
Price — Yea
Vargas — Yea
Wright — Yea
Anderson — Not Voting
Harman — Yea
Huff — Not Voting
Kehoe — Yea
Lieu — Yea
Simitian — Yea
Steinberg — Yea
Walters — Yea
Wyland — Yea
Emmerson — Yea
Correa — Yea
Evans — Yea
DeSaulnier — Yea
Fuller — Nay
Beth Gaines — Yea
Bill Berryhill — Yea
La Malfa — Yea
Calderon, Lisa Democratic Yea
Padilla, Stephen C. Democratic Not Voting
Strickland, Tony Republican Yea

Official roll call →

Do pass.

Passed 7 Yea · 0 Nay
Party YeaNayPresentNot Voting
Unaffiliated 7000
Total 7000
% of votes cast 100%0%0%0%
How each member voted (7)
Member Party Vote
Lieu — Yea
Alquist — Yea
Dutton — Yea
Price — Yea
Steinberg — Yea
Walters — Yea
Kehoe — Yea

Official roll call →

AB 1700 BUTLER Assembly Third Reading

Passed 48 Yea · 23 Nay · 9 Other
Party YeaNayPresentNot Voting
Unaffiliated 472109
Democratic 1000
Republican 0200
Total 482309
% of votes cast 60%29%0%11%
How each member voted (80)
Member Party Vote
Butler — Yea
Campos — Yea
Fuentes — Yea
Galgiani — Yea
Fong — Yea
Allen — Yea
Gordon — Yea
Carter — Yea
John A. Pérez — Yea
Mitchell — Yea
Hill — Yea
Huber — Yea
Cedillo — Yea
Huffman — Yea
Bonilla — Yea
Atkins — Yea
Lara — Yea
Chesbro — Yea
Ammiano — Yea
Block — Yea
Cook — Nay
Davis — Yea
Logue — Nay
Mendoza — Yea
Monning — Yea
Pan — Yea
Skinner — Yea
Swanson — Yea
Torres — Yea
Wieckowski — Yea
Williams — Yea
Fletcher — Not Voting
Portantino — Not Voting
Furutani — Not Voting
Gorell — Not Voting
Hagman — Nay
Halderman — Nay
Hall — Not Voting
Conway — Nay
Knight — Nay
Morrell — Nay
Nestande — Not Voting
Norby — Nay
Olsen — Not Voting
Silva — Nay
Smyth — Nay
Valadao — Nay
Achadjian — Nay
Alejo — Yea
Beall — Yea
Blumenfield — Yea
Bradford — Yea
Brownley — Not Voting
Buchanan — Yea
Harkey — Nay
Hayashi — Yea
Hueso — Yea
Jeffries — Nay
Ma — Yea
Mansoor — Nay
Miller — Not Voting
Nielsen — Nay
Perea — Yea
Solorio — Yea
Wagner — Nay
Eng — Yea
Feuer — Yea
Dickinson — Yea
Donnelly — Nay
Yamada — Yea
Garrick — Nay
Gatto — Yea
Beth Gaines — Nay
Bill Berryhill — Nay
Bonnie Lowenthal — Yea
Roger Hernández — Yea
V. Manuel Pérez — Yea
Calderon, Lisa Democratic Yea
Grove, Shannon Republican Nay
Jones, Brian W. Republican Nay

Official roll call →

Do pass.

Passed 12 Yea · 4 Nay · 1 Other
Party YeaNayPresentNot Voting
Unaffiliated 11401
Democratic 1000
Total 12401
% of votes cast 71%24%0%6%
How each member voted (17)
Member Party Vote
Hall — Yea
Fuentes — Yea
Gatto — Yea
Lara — Yea
Campos — Yea
Solorio — Yea
Mitchell — Yea
Harkey — Not Voting
Donnelly — Nay
Nielsen — Nay
Norby — Nay
Wagner — Nay
Blumenfield — Yea
Bradford — Yea
Hill — Yea
Davis — Yea
Calderon, Lisa Democratic Yea

Official roll call →

Subjects

taxation
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 1700 do?
The California Constitution generally limits ad valorem taxes on real property to 1% of the full cash value of that property. For purposes of this limitation, "full cash value" is defined as the assessor's valuation of real property as shown on the 1975–76 tax bill under "full cash value" or, thereafter, the appraised value of that real property when purchased, newly constructed, or a change in ownership has occurred. Existing property tax law specifies those circumstances in which the transfer of ownership interests results in a change in ownership of the real property, and provides that certain transfers do not result in a change of ownership. This bill would provide that a transfer of a cotenancy interest, as defined, in real property from one cotenant to the other that takes effect upon the death of the transferor cotenant and that occurs on or after January 1, 2013, does not constitute a change of ownership, as provided. This bill would require the transferee cotenant to sign an affidavit, as specified, under penalty of perjury. By imposing new duties upon local tax officials with respect to changes in ownership of real property, and by requiring the transferor cotenant to sign an affidavit under penalty of perjury which would expand the scope of the existing crime of perjury, 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 with regard to certain mandates no reimbursement is required by this act for a specified reason. With regard to any other mandates, this bill would provide that, if the Commission on State Mandates determines that the bill contains costs so mandated by the state, reimbursement for those costs shall be made pursuant to the statutory provisions noted above. Section 2229 of the Revenue and Taxation Code requires the Legislature to reimburse local agencies annually for certain property tax revenues lost as a result of any exemption or classification of property for purposes of ad valorem property taxation. This bill would provide that, notwithstanding Section 2229 of the Revenue and Taxation Code, no appropriation is made and the state shall not reimburse local agencies for property tax revenues lost by them pursuant to the bill. This bill would take effect immediately as a tax levy.
Who sponsors AB 1700?
AB 1700 is sponsored by Butler.
What is the current status of AB 1700?
This bill has been enacted into law. Introduced February 15, 2012. Enacted.
Where can I track AB 1700?
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