California 2011-2012 Regular Session Status: Enacted

SB 947 — Property taxation.

Last action — Chaptered by Secretary of State. Chapter 351, Statutes of 2011.

Track this bill free

No card. One bill, free forever — alerts when it moves.

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

This bill has been enacted into law. Introduced April 01, 2011. 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

(1) 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. However, the California Constitution and existing property tax law exclude from a "change in ownership" real property transfers of a principal residence and the first $1,000,000 of the value of other real property between parents and their children, as defined by the Legislature. Existing law defines "real property" to mean the possession of, claim to, ownership of, or right to possession of land; all mines, minerals, and quarries in the land; and improvements to the land. However, real property does not include an interest in a legal entity. This bill would define real property for purposes of the parent-child principal residence exclusion to include an interest in a unit or lot within a cooperative housing corporation, as defined. By changing the manner in which local assessors assess property for purposes of the parent-child principal residence exclusion, and by expanding the crime of perjury by requiring that certain information required be verified under oath, this bill would impose a state-mandated local program. (2) The California Constitution and existing property tax law authorize the base year value of property that is substantially damaged or destroyed by a disaster, as declared by the Governor, to be transferred to comparable property within the same county, which is acquired within 5 years after the disaster, as provided. Existing property tax law authorizes a county board of supervisors to adopt an ordinance that authorizes the transfer, subject to specified conditions and limitations, of the base year value of property that is located within another county in this state and that has been substantially damaged or destroyed by a disaster to comparable replacement property, as provided. Existing property tax law provides that a property is substantially damaged or destroyed if the land or the improvements sustain physical damage amounting to more than 50% of its full cash value immediately prior to the disaster. This bill would, commencing with the 2012–13 fiscal year, provide that property is substantially damaged or destroyed if either the land or the improvements sustain physical damage amounting to more than 50% of either the land's or the improvement's full cash value immediately prior to the disaster. By changing the manner in which local assessors assess property for purposes of the property tax relief described above, this bill would impose a state-mandated local program. (3) The California Constitution and existing property tax law authorize a person who is either severely disabled or over 55 years of age to transfer the base year value, as defined, of specified property to a replacement dwelling located within the same county, except as otherwise provided, as the property from which the base year value is transferred if, among other things, the person claiming the property tax relief is an owner or resident of the original property at the time when the original property was substantially damaged or destroyed by misfortune or calamity. Existing property tax law provides that a property is substantially damaged or destroyed by misfortune or calamity if it sustains physical damage to more than 50% of its full cash value immediately prior to the damaging event. This bill would, commencing with the 2012–13 fiscal year, provide that property is substantially damaged or destroyed by misfortune or calamity if either the land or improvements sustain physical damage amounting to more than 50% of the property's full cash value immediately prior to the misfortune or calamity. By changing the manner in which local assessors assess property for purposes of the property tax relief described above, this bill would impose a state-mandated local program. (4) Existing property tax law allows a person over the age of 55 years or a severely and permanently disabled person to transfer the base year value of his or her property, if that property is eligible for the homeowners' exemption, to any replacement dwelling of equal or lesser value, as specified. This law requires an owner to notify the assessor in writing of the completion of new construction to a replacement dwelling within 30 days of completion. This bill would extend the amount of time that an owner has to notify the assessor of the completion of new construction to within 6 months of completion. (5) Pursuant to an authorization in the California Constitution, existing property tax law excludes from classification as "newly constructed" and "new construction" the construction or reconstruction on that portion of an existing structure of seismic retrofitting components. Existing property tax law, for purposes of this exclusion from classification as "newly constructed," provides that "seismic retrofitting" includes those items referenced in the Uniform Code for Building Conservation of the International Conference of Building Officials, and requires "improvements utilizing earthquake hazard mitigation technologies" to use, among others, technologies referenced in the Uniform Building Code. This bill would update obsolete references to the Uniform Code for Building Conservation of the International Conference of Building Officials and to the Uniform Building Code, by instead referring to the International Existing Building Code of the International Code Council and to the International Building Code. (6) Pursuant to an authorization in the California Constitution, existing property tax law excludes from classification as "newly constructed" and "new construction" the construction, installation, removal, or modification of a portion or structural component of an existing building or structure on or after June 7, 1994, to the extent that it is done for the purpose of making the building more accessible to, or more usable by, a disabled person. The bill would make a technical, nonsubstantive change to correct an obsolete reference. (7) Existing property tax law specifies, with regard to a supplemental assessment, that property tax exemptions shall not apply to a property as of the date of a change in ownership if the transferee did not otherwise qualify for that exemption on the date of the change in ownership. This bill would delete this provision. (8) Existing property tax law provides for an exemption, as specified, for property that is used for college, cemetery, church, religious, exhibition, veterans' organization, tribal housing, or welfare purposes if certain conditions are met, as specified. Existing property tax law also provides for an exemption, as specified, of the home of a disabled veteran, or a veteran's spouse in the case in which the veteran has, as a result of a service-connected disease or injury, died while on active duty in military service, and specifies the termination of this exemption upon that subject property being transferred to a 3rd party that is not eligible for that exemption. This bill would specify the termination of the college, cemetery, church, religious, exhibition, veterans' organization, tribal housing, or welfare exemptions upon the subject property being transferred to a 3rd party that is not eligible for that exemption. The bill would make related changes. By changing the manner in which property tax assessments are administered by county assessors, this bill would impose a state-mandated local program. (9) Existing property tax law provides for the disabled veterans' property tax exemption contingent upon a claim being filed, as specified. Existing property tax law requires, if property becomes eligible for the exemption after the lien date and an appropriate application is filed on or before the lien date in the calendar year next following the calendar year in which the property became eligible, the refund or cancellation of taxes on that portion of the assessed value of the property that would have been exempt under a timely and appropriate application. This bill would, instead, require the refund or cancellation of taxes, if an appropriate application for the exemption is filed on the later of 90 days after the date on which the property became eligible or on or before the next following lien date. (10) Existing property tax law requires the county assessor each year to mail a notice to all disabled veterans who received the disabled veterans' property tax exemption in the immediately preceding year, as specified. This bill would instead require, prior to the lien date, the assessor to annually mail a notice to all claimants who received the disabled veterans' property tax exemption in the immediately preceding year. By requiring local officials to additionally provide notice to a disabled veteran's spouse and an unmarried surviving spouse who received the disabled veterans' property tax exemption, this bill would impose a state-mandated local program. (11) Existing property tax law requires a person or legal entity to file a change in ownership statement whenever there occurs any change in ownership of real property or of a manufactured home, as specified, whenever a person or entity obtains a controlling or majority ownership interest in a legal entity, or whenever an entity makes specified transfers of ownership interests in the legal entity. Existing law imposes a penalty if a person or legal entity required to file a change in ownership statement fails to do so within a specified time period from the date of a written request by either the assessor or the State Board of Equalization, as applicable. Existing property tax law authorizes the county board of supervisors to order this penalty abated, if an assessee establishes that the failure to file a change in ownership statement within a specified time period was due to reasonable cause and not due to willful neglect, and the assessee has filed the change in ownership statement with either the assessor or the State Board of Equalization, as applicable, and an application for abatement of the penalty with the county board of supervisors, as provided. This bill would, instead, authorize the county board of equalization or the assessment appeals board to order the penalty abated, and would, instead, require an application for abatement of the penalty to be filed with the county board of equalization or the assessment appeals board. (12) The California Constitution requires the State Board of Equalization to assess the property, other than franchises, of specified types of entities. Existing property tax law provides for the valuation, as a unit, of properties of a state assessee that are operated as a unit as a primary function of that assessee. Existing property tax law requires a state assessee, upon the board's request, and in compliance with the applicable deadlines, to file a property statement relating to its state-assessed property. Existing law imposes penalties upon a taxpayer's failure to timely file a required property statement, including a penalty of 10% of unitary value with respect to that part of the property statement relating to the development of the unitary value of operating property, and a penalty of 10% of the allocated value of property with respect to that part of the property statement that lists or describes specific operating property, and requires the imposition of an additional 25% penalty if the failure to file is a willful or fraudulent attempt to evade tax. Existing law also imposes an additional 10% penalty, as specified, upon the failure of a state assessee to either timely file a property statement or to accurately report taxable tangible personal property on a property statement, if that failure requires the board to make a subsequent assessment of the value of property that escaped assessment, and requires the imposition of an additional 25% penalty if the failure to file or report is willful or fraudulent. Existing law authorizes the board to abate these penalties if the assessee establishes that the failure to file was due to reasonable cause, but only if the assessee timely files an application for abatement of the penalty. This bill would expressly provide for the board to abate the penalties, as described above, in whole or in part. (13) Existing property tax law establishes various requirements and procedures for the assessment of property and the compilation of the tax assessment rolls. Existing property tax law generally authorizes the correction, subject to specified time requirements, of any error that results in an incorrect entry on the property tax roll, except for, among other things, an error that involves the exercise of value judgment, but authorizes the correction of any error or omission involving the exercise of a value judgment that arises solely from a failure to reflect a decline in taxable value of real property, as provided. This bill would extend this authority to correct the roll with regard to an error or omission involving the exercise of a value judgment that arises solely from a failure to reflect a decline in taxable value, to floating homes and manufactured homes, as provided. (14) The Private Railroad Car Tax Law imposes a tax, computed as specified, on private railroad cars, as defined, operated in this state, and is administered by the State Board of Equalization. Existing law requires the board, once it proposes to make a determination to grant a refund for the overpayment of that tax of over $15,000 or a cancellation of amounts due of over $15,000, to make those proposed determinations available as a public record for a specified amount of time, as provided. This bill would raise the threshold for the public record requirement regarding the State Board of Equalization's determinations in the above-described circumstances to $50,000. (15) Existing property tax law requires the personal property of an aircraft be taxed at its fair market value, and the California Constitution requires property subject to ad valorem property taxation to be assessed in the county in which it is situated. This law defines "certificated aircraft," "air taxi," and "aircraft." This bill would replace obsolete statutory references to the "Civil Aeronautics Board of the United States" with the "Federal Aviation Administration," would delete other obsolete statutory references to the "California Public Utilities Commission" in these definitions, and would make other technical, nonsubstantive changes. (16) Existing property tax law authorizes any person filing an affidavit of interest to apply to the tax collector to have any parcel separately valued on the current roll for the purpose of paying taxes, and requires the application to be made during the current fiscal year and to set forth specific information describing the parcel sought to be separately valued. Existing law authorizes a county, upon approval of the board of supervisors, to prohibit these applications during the 10 working days preceding each tax installment delinquency date and during the 10 working days preceding June 30 of each year. This bill would instead authorize the county to allow these applications between July 1 and March 31. (17) 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. (18) 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.

Bill Text

Action History

  1. Chaptered by Secretary of State. Chapter 351, Statutes of 2011.

  2. Approved by the Governor.

  3. Enrolled and presented to the Governor at 3:30 p.m.

  4. Assembly amendments concurred in. (Ayes 40. Noes 0. Page 2319.) Ordered to engrossing and enrolling.

  5. Ordered to special consent calendar.

  6. In Senate. Concurrence in Assembly amendments pending.

  7. Read third time. Passed. (Ayes 78. Noes 0. Page 2598.) Ordered to the Senate.

  8. Read second time. Ordered to consent calendar.

  9. From committee: Do pass. Ordered to consent calendar. (Ayes 17. Noes 0.) (August 17).

  10. From committee: Do pass and re-refer to Com. on APPR. with recommendation: To consent calendar. (Ayes 9. Noes 0.) (July 6). Re-referred to Com. on APPR.

  11. From committee with author's amendments. Read second time and amended. Re-referred to Com. on REV. & TAX.

  12. Set, first hearing. Hearing canceled at the request of author.

  13. From committee: Do pass and re-refer to Com. on REV. & TAX. with recommendation: To consent calendar. (Ayes 9. Noes 0.) (June 15). Re-referred to Com. on REV. & TAX.

  14. (Corrected June 8.)

  15. From committee with author's amendments. Read second time and amended. Re-referred to Com. on L. GOV.

  16. Re-referred to Coms. on L. GOV. and REV. & TAX.

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

  18. In Assembly. Read first time. Held at Desk.

  19. Read third time. Passed. (Ayes 39. Noes 0. Page 1064.) Ordered to the Assembly.

  20. Read second time. Ordered to consent calendar.

  21. From committee: Be placed on second reading file pursuant to Senate Rule 28.8 and ordered to consent calendar.

  22. Set for hearing May 16.

  23. From committee: Do pass and re-refer to Com. on APPR. with recommendation: To consent calendar. (Ayes 9. Noes 0. Page 859.) (May 4). Re-referred to Com. on APPR.

  24. Set for hearing May 4.

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

  26. Read first time.

  27. From printer. May be acted upon on or after May 2.

  28. Introduced. To Com. on RLS. for assignment. To print.

Sponsors

  • Committee on Governance and Finance · Primary

Sponsorship breakdown

Export CSV (upgrade) →

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

Sponsors (1)

  • Committee on Governance and Finance

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

Special Consent #9 SB947 Committee on GOV. & F.

Passed 40 Yea · 0 Nay
Party YeaNayPresentNot Voting
Unaffiliated 37000
Democratic 2000
Republican 1000
Total 40000
% of votes cast 100%0%0%0%
How each member voted (40)
Member Party Vote
Yee — Yea
Lowenthal — Yea
De León — Yea
Negrete McLeod — Yea
Rubio — Yea
Cannella — Yea
Leno — Yea
Alquist — Yea
Anderson — Yea
Corbett — Yea
Correa — Yea
Dutton — Yea
Pavley — Yea
Price — Yea
Wyland — Yea
Hancock — Yea
Runner — Yea
Blakeslee — Yea
Hernandez — Yea
Huff — Yea
Liu — Yea
Walters — Yea
Harman — Yea
Kehoe — Yea
Lieu — Yea
Simitian — Yea
Steinberg — Yea
Vargas — Yea
Wolk — Yea
Wright — Yea
Emmerson — Yea
Evans — Yea
DeSaulnier — Yea
Fuller — Yea
Beth Gaines — Yea
Bill Berryhill — Yea
La Malfa — Yea
Calderon, Lisa Democratic Yea
Padilla, Stephen C. Democratic Yea
Strickland, Tony Republican Yea

Official roll call →

SB 947 GOV.& F. Consent Calendar Second Day

Passed 78 Yea · 0 Nay · 2 Other
Party YeaNayPresentNot Voting
Unaffiliated 75002
Democratic 1000
Republican 2000
Total 78002
% of votes cast 98%0%0%3%
How each member voted (80)
Member Party Vote
Halderman — Yea
Butler — Yea
Carter — Yea
Chesbro — Yea
Hagman — Yea
Hill — Yea
Hueso — Yea
John A. Pérez — Yea
Mitchell — Yea
Jeffries — Yea
Knight — Yea
Pan — Yea
Perea — Yea
Wagner — Yea
Atkins — Yea
Feuer — Yea
Campos — Yea
Fuentes — Yea
Furutani — Yea
Galgiani — Yea
Portantino — Yea
Gordon — Yea
Yamada — Yea
Gorell — Not Voting
Cedillo — Yea
Allen — Yea
Hall — Yea
Harkey — Yea
Fong — Yea
Fletcher — Yea
Conway — Yea
Huffman — Yea
Bonilla — Not Voting
Lara — Yea
Mendoza — Yea
Miller — Yea
Ammiano — Yea
Beall — Yea
Block — Yea
Cook — Yea
Davis — Yea
Donnelly — Yea
Monning — Yea
Morrell — Yea
Nestande — Yea
Nielsen — Yea
Norby — Yea
Olsen — Yea
Silva — Yea
Skinner — Yea
Solorio — Yea
Swanson — Yea
Valadao — Yea
Wieckowski — Yea
Achadjian — Yea
Alejo — Yea
Blumenfield — Yea
Bradford — Yea
Brownley — Yea
Buchanan — Yea
Hayashi — Yea
Huber — Yea
Logue — Yea
Ma — Yea
Mansoor — Yea
Smyth — Yea
Torres — Yea
Williams — Yea
Eng — Yea
Dickinson — Yea
Garrick — Yea
Gatto — Yea
Beth Gaines — Yea
Bill Berryhill — Yea
Bonnie Lowenthal — Yea
Roger Hernández — Yea
V. Manuel Pérez — Yea
Calderon, Lisa Democratic Yea
Grove, Shannon Republican Yea
Jones, Brian W. Republican Yea

Official roll call →

Do pass, to Consent Calendar.

Passed 17 Yea · 0 Nay
Party YeaNayPresentNot Voting
Democratic 1000
Unaffiliated 16000
Total 17000
% of votes cast 100%0%0%0%
How each member voted (17)
Member Party Vote
Fuentes — Yea
Mitchell — Yea
Campos — Yea
Gatto — Yea
Hall — Yea
Hill — Yea
Donnelly — Yea
Lara — Yea
Nielsen — Yea
Solorio — Yea
Wagner — Yea
Blumenfield — Yea
Bradford — Yea
Harkey — Yea
Norby — Yea
Davis — Yea
Calderon, Lisa Democratic Yea

Official roll call →

Consent Calendar 2nd SB947 Committee on GOV. & F.

Passed 39 Yea · 0 Nay · 1 Other
Party YeaNayPresentNot Voting
Unaffiliated 36001
Republican 1000
Democratic 2000
Total 39001
% of votes cast 98%0%0%3%
How each member voted (40)
Member Party Vote
Hancock — Yea
Wyland — Yea
Runner — Yea
Hernandez — Yea
Huff — Yea
Liu — Yea
Simitian — Yea
Steinberg — Yea
Walters — Yea
Wolk — Yea
Yee — Yea
Lowenthal — Yea
De León — Yea
Cannella — Yea
Negrete McLeod — Yea
Rubio — Yea
Leno — Yea
Alquist — Yea
Dutton — Yea
Pavley — Yea
Vargas — Yea
Wright — Yea
Anderson — Yea
Blakeslee — Yea
Harman — Not Voting
Kehoe — Yea
Lieu — Yea
Price — Yea
Corbett — Yea
Emmerson — Yea
Correa — Yea
Evans — Yea
DeSaulnier — Yea
Fuller — Yea
Beth Gaines — Yea
Bill Berryhill — Yea
La Malfa — Yea
Calderon, Lisa Democratic Yea
Padilla, Stephen C. Democratic Yea
Strickland, Tony Republican 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 SB 947 do?
(1) 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. However, the California Constitution and existing property tax law exclude from a "change in ownership" real property transfers of a principal residence and the first $1,000,000 of the value of other real property between parents and their children, as defined by the Legislature. Existing law defines "real property" to mean the possession of, claim to, ownership of, or right to possession of land; all mines, minerals, and quarries in the land; and improvements to the land. However, real property does not include an interest in a legal entity. This bill would define real property for purposes of the parent-child principal residence exclusion to include an interest in a unit or lot within a cooperative housing corporation, as defined. By changing the manner in which local assessors assess property for purposes of the parent-child principal residence exclusion, and by expanding the crime of perjury by requiring that certain information required be verified under oath, this bill would impose a state-mandated local program. (2) The California Constitution and existing property tax law authorize the base year value of property that is substantially damaged or destroyed by a disaster, as declared by the Governor, to be transferred to comparable property within the same county, which is acquired within 5 years after the disaster, as provided. Existing property tax law authorizes a county board of supervisors to adopt an ordinance that authorizes the transfer, subject to specified conditions and limitations, of the base year value of property that is located within another county in this state and that has been substantially damaged or destroyed by a disaster to comparable replacement property, as provided. Existing property tax law provides that a property is substantially damaged or destroyed if the land or the improvements sustain physical damage amounting to more than 50% of its full cash value immediately prior to the disaster. This bill would, commencing with the 2012–13 fiscal year, provide that property is substantially damaged or destroyed if either the land or the improvements sustain physical damage amounting to more than 50% of either the land's or the improvement's full cash value immediately prior to the disaster. By changing the manner in which local assessors assess property for purposes of the property tax relief described above, this bill would impose a state-mandated local program. (3) The California Constitution and existing property tax law authorize a person who is either severely disabled or over 55 years of age to transfer the base year value, as defined, of specified property to a replacement dwelling located within the same county, except as otherwise provided, as the property from which the base year value is transferred if, among other things, the person claiming the property tax relief is an owner or resident of the original property at the time when the original property was substantially damaged or destroyed by misfortune or calamity. Existing property tax law provides that a property is substantially damaged or destroyed by misfortune or calamity if it sustains physical damage to more than 50% of its full cash value immediately prior to the damaging event. This bill would, commencing with the 2012–13 fiscal year, provide that property is substantially damaged or destroyed by misfortune or calamity if either the land or improvements sustain physical damage amounting to more than 50% of the property's full cash value immediately prior to the misfortune or calamity. By changing the manner in which local assessors assess property for purposes of the property tax relief described above, this bill would impose a state-mandated local program. (4) Existing property tax law allows a person over the age of 55 years or a severely and permanently disabled person to transfer the base year value of his or her property, if that property is eligible for the homeowners' exemption, to any replacement dwelling of equal or lesser value, as specified. This law requires an owner to notify the assessor in writing of the completion of new construction to a replacement dwelling within 30 days of completion. This bill would extend the amount of time that an owner has to notify the assessor of the completion of new construction to within 6 months of completion. (5) Pursuant to an authorization in the California Constitution, existing property tax law excludes from classification as "newly constructed" and "new construction" the construction or reconstruction on that portion of an existing structure of seismic retrofitting components. Existing property tax law, for purposes of this exclusion from classification as "newly constructed," provides that "seismic retrofitting" includes those items referenced in the Uniform Code for Building Conservation of the International Conference of Building Officials, and requires "improvements utilizing earthquake hazard mitigation technologies" to use, among others, technologies referenced in the Uniform Building Code. This bill would update obsolete references to the Uniform Code for Building Conservation of the International Conference of Building Officials and to the Uniform Building Code, by instead referring to the International Existing Building Code of the International Code Council and to the International Building Code. (6) Pursuant to an authorization in the California Constitution, existing property tax law excludes from classification as "newly constructed" and "new construction" the construction, installation, removal, or modification of a portion or structural component of an existing building or structure on or after June 7, 1994, to the extent that it is done for the purpose of making the building more accessible to, or more usable by, a disabled person. The bill would make a technical, nonsubstantive change to correct an obsolete reference. (7) Existing property tax law specifies, with regard to a supplemental assessment, that property tax exemptions shall not apply to a property as of the date of a change in ownership if the transferee did not otherwise qualify for that exemption on the date of the change in ownership. This bill would delete this provision. (8) Existing property tax law provides for an exemption, as specified, for property that is used for college, cemetery, church, religious, exhibition, veterans' organization, tribal housing, or welfare purposes if certain conditions are met, as specified. Existing property tax law also provides for an exemption, as specified, of the home of a disabled veteran, or a veteran's spouse in the case in which the veteran has, as a result of a service-connected disease or injury, died while on active duty in military service, and specifies the termination of this exemption upon that subject property being transferred to a 3rd party that is not eligible for that exemption. This bill would specify the termination of the college, cemetery, church, religious, exhibition, veterans' organization, tribal housing, or welfare exemptions upon the subject property being transferred to a 3rd party that is not eligible for that exemption. The bill would make related changes. By changing the manner in which property tax assessments are administered by county assessors, this bill would impose a state-mandated local program. (9) Existing property tax law provides for the disabled veterans' property tax exemption contingent upon a claim being filed, as specified. Existing property tax law requires, if property becomes eligible for the exemption after the lien date and an appropriate application is filed on or before the lien date in the calendar year next following the calendar year in which the property became eligible, the refund or cancellation of taxes on that portion of the assessed value of the property that would have been exempt under a timely and appropriate application. This bill would, instead, require the refund or cancellation of taxes, if an appropriate application for the exemption is filed on the later of 90 days after the date on which the property became eligible or on or before the next following lien date. (10) Existing property tax law requires the county assessor each year to mail a notice to all disabled veterans who received the disabled veterans' property tax exemption in the immediately preceding year, as specified. This bill would instead require, prior to the lien date, the assessor to annually mail a notice to all claimants who received the disabled veterans' property tax exemption in the immediately preceding year. By requiring local officials to additionally provide notice to a disabled veteran's spouse and an unmarried surviving spouse who received the disabled veterans' property tax exemption, this bill would impose a state-mandated local program. (11) Existing property tax law requires a person or legal entity to file a change in ownership statement whenever there occurs any change in ownership of real property or of a manufactured home, as specified, whenever a person or entity obtains a controlling or majority ownership interest in a legal entity, or whenever an entity makes specified transfers of ownership interests in the legal entity. Existing law imposes a penalty if a person or legal entity required to file a change in ownership statement fails to do so within a specified time period from the date of a written request by either the assessor or the State Board of Equalization, as applicable. Existing property tax law authorizes the county board of supervisors to order this penalty abated, if an assessee establishes that the failure to file a change in ownership statement within a specified time period was due to reasonable cause and not due to willful neglect, and the assessee has filed the change in ownership statement with either the assessor or the State Board of Equalization, as applicable, and an application for abatement of the penalty with the county board of supervisors, as provided. This bill would, instead, authorize the county board of equalization or the assessment appeals board to order the penalty abated, and would, instead, require an application for abatement of the penalty to be filed with the county board of equalization or the assessment appeals board. (12) The California Constitution requires the State Board of Equalization to assess the property, other than franchises, of specified types of entities. Existing property tax law provides for the valuation, as a unit, of properties of a state assessee that are operated as a unit as a primary function of that assessee. Existing property tax law requires a state assessee, upon the board's request, and in compliance with the applicable deadlines, to file a property statement relating to its state-assessed property. Existing law imposes penalties upon a taxpayer's failure to timely file a required property statement, including a penalty of 10% of unitary value with respect to that part of the property statement relating to the development of the unitary value of operating property, and a penalty of 10% of the allocated value of property with respect to that part of the property statement that lists or describes specific operating property, and requires the imposition of an additional 25% penalty if the failure to file is a willful or fraudulent attempt to evade tax. Existing law also imposes an additional 10% penalty, as specified, upon the failure of a state assessee to either timely file a property statement or to accurately report taxable tangible personal property on a property statement, if that failure requires the board to make a subsequent assessment of the value of property that escaped assessment, and requires the imposition of an additional 25% penalty if the failure to file or report is willful or fraudulent. Existing law authorizes the board to abate these penalties if the assessee establishes that the failure to file was due to reasonable cause, but only if the assessee timely files an application for abatement of the penalty. This bill would expressly provide for the board to abate the penalties, as described above, in whole or in part. (13) Existing property tax law establishes various requirements and procedures for the assessment of property and the compilation of the tax assessment rolls. Existing property tax law generally authorizes the correction, subject to specified time requirements, of any error that results in an incorrect entry on the property tax roll, except for, among other things, an error that involves the exercise of value judgment, but authorizes the correction of any error or omission involving the exercise of a value judgment that arises solely from a failure to reflect a decline in taxable value of real property, as provided. This bill would extend this authority to correct the roll with regard to an error or omission involving the exercise of a value judgment that arises solely from a failure to reflect a decline in taxable value, to floating homes and manufactured homes, as provided. (14) The Private Railroad Car Tax Law imposes a tax, computed as specified, on private railroad cars, as defined, operated in this state, and is administered by the State Board of Equalization. Existing law requires the board, once it proposes to make a determination to grant a refund for the overpayment of that tax of over $15,000 or a cancellation of amounts due of over $15,000, to make those proposed determinations available as a public record for a specified amount of time, as provided. This bill would raise the threshold for the public record requirement regarding the State Board of Equalization's determinations in the above-described circumstances to $50,000. (15) Existing property tax law requires the personal property of an aircraft be taxed at its fair market value, and the California Constitution requires property subject to ad valorem property taxation to be assessed in the county in which it is situated. This law defines "certificated aircraft," "air taxi," and "aircraft." This bill would replace obsolete statutory references to the "Civil Aeronautics Board of the United States" with the "Federal Aviation Administration," would delete other obsolete statutory references to the "California Public Utilities Commission" in these definitions, and would make other technical, nonsubstantive changes. (16) Existing property tax law authorizes any person filing an affidavit of interest to apply to the tax collector to have any parcel separately valued on the current roll for the purpose of paying taxes, and requires the application to be made during the current fiscal year and to set forth specific information describing the parcel sought to be separately valued. Existing law authorizes a county, upon approval of the board of supervisors, to prohibit these applications during the 10 working days preceding each tax installment delinquency date and during the 10 working days preceding June 30 of each year. This bill would instead authorize the county to allow these applications between July 1 and March 31. (17) 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. (18) 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.
Who sponsors SB 947?
SB 947 is sponsored by Committee on Governance and Finance.
What is the current status of SB 947?
This bill has been enacted into law. Introduced April 01, 2011. Enacted.
Where can I track SB 947?
Track SB 947 free on One Click Politics — get push/email alerts when it moves.

Make your voice heard on SB 947

Find the representatives who decide this bill and tell them where you stand — for yourself, or mobilize your whole list in one click with One Click Politics advocacy software.

Find my representatives → Run a campaign

Stay ahead of SB 947

Last checked for changes 3 months ago · updated continuously

One Click Politics tracks every bill in Congress and all 50 states.

Track this bill →