SB 948 — Property taxation.

Summary

(1) Existing property tax law provides that information and records in the assessor's office are not public documents and shall not be open to public inspection, except as specified. Existing law also requires the assessor to disclose certain appraisal information to specified state and local agencies. This bill would require the assessor, upon the written request of the tax collector, to provide to the tax collector information for the preparation and enforcement of tax sales, in accordance with specified procedures, and would require the tax collector to reimburse the assessor for the actual and reasonable costs incurred by the assessor for providing this information. The bill would require the tax collector to add those costs to the delinquent taxes and other costs, as specified. The bill would require the tax collector or his or her designated employee to certify specified declarations under penalty of perjury. By expanding the crime of perjury, this bill would impose a state-mandated local program. By requiring new duties of local government officials with respect to providing property tax sales information, the bill would impose a state-mandated local program. (2) Existing property tax law establishes a procedure by which an assessee of property taxes may pay taxes under protest in cases in which the assessor does not, upon or prior to completion of the local tax roll, send a notice to an assessee whose property was not on the prior year's secured roll, or to an assessee of real property on the local secured roll whose property's full value has increased. Under existing property tax law, a protest is required to be made by filing with the tax collector, together with the payment of the taxes or their first installment, a petition for assessment reduction on the form prescribed by the county board, which form the collector is to forward to the clerk of the county board with the notation that taxes were paid under protest. This bill would modify this procedure to instead require protests to be made by filing with the clerk of the county board a petition for assessment reduction on the form prescribed by the county board. The bill would also remove the requirement that protests be filed together with the payment of the taxes or their first installment and would make related technical and nonsubstantive changes. (3) Existing property tax law allows any county department, officer, or employee that is legally responsible for the collection of any amount owing the county to apply to the county board of supervisors for discharge of that responsibility on the grounds that the amount owed is too small to justify the costs of collection. This bill would revise that provision to authorize a discharge from accountability for the collection of the amount if performed in accordance with specified procedures. (4) Existing property tax law authorizes any tax collector charged with collecting any delinquent taxes on unsecured property to apply to the county board of supervisors for a discharge of the responsibility on the grounds that the amount is too small to justify the costs of collection. This bill would revise those provisions to authorize a county department, officer, or employee charged with that responsibility to apply for a discharge from accountability if performed in accordance with specified procedures. (5) Existing property tax law requires each county assessor to determine the assessed value of taxable real property and personal property, and requires each county tax collector to collect the taxes levied on those assessed values. Existing property tax law authorizes a county tax collector to sell tax-defaulted property after a specified amount of time. Existing property tax law also authorizes the tax collector, upon the recommendation of county counsel, to remove a parcel from a tax sale, as provided, and requires the tax collector to notify the Controller of that removal. This bill would eliminate the tax collector's notification requirement. (6) Existing property tax law generally authorizes a county tax collector to sell tax-defaulted property 5 years or more after that property has become tax defaulted. Existing law authorizes any party of interest in the property to file with the county a claim for the excess proceeds from the sale, at any time prior to the expiration of one year following the recordation of the tax collector's deed to the purchaser. Existing property tax law requires any person or entity that in any way acts on behalf of, or in place of, any party of interest with respect to filing a claim for any excess proceeds to submit proof with the claim that the amount of excess proceeds has been disclosed to the party of interest, and that the party of interest has been advised of the right to file a claim for the excess proceeds on his or her own behalf. This bill would additionally require any person or entity that in any way acts on behalf of, or in place of, any party of interest with respect to filing a claim for any excess proceeds to submit proof with the claim that the source of the excess proceeds has been disclosed to the party of interest, and that the party of interest has been advised of the right to file a claim for the excess proceeds on his or her own behalf, as provided. (7) Existing property tax law requires a county to provide notice, including publishing notice in a newspaper, of the right to claim the excess proceeds from the sale of a tax-defaulted property. This bill would eliminate the requirement to publish the notice in a newspaper if the cost to publish is equal to or more than the excess proceeds from the sale. (8) Existing property tax law requires a tax collector to publish various publications within a specified time period, relating to, among other things, notice of impending default for failure to pay taxes on real property and notice of intended sale of tax-defaulted property by the tax collector. That law authorizes a publication to be republished, if any error or defect has been carried into any publication, made in the same manner as the original publication and for not less than one week. This bill would authorize, if the error or defect is discovered after the time required for the original publication, the publication to be republished within 60 days of the original time period required. This bill would require the republication to not adversely affect the right of a taxpayer, assessee, or other private party in a material way. (9) Under existing property tax law, if a taxpayer mistakenly pays property taxes on property that he or she does not own, the property tax is transferred to the property of the taxpayer for which the payment is intended. Existing property tax law requires the county tax collector, upon being convinced by substantial evidence of a mistake, to refund property taxes mistakenly paid in the case in which there is no property of the taxpayer to which the payment may be applied. Existing property tax law requires these actions to be taken at any time before a guaranty or certificate of title issues respecting the unintended property and before 2 years have elapsed since the date of payment. This bill would instead require a refund under these provisions to be made within 60 days of the county verifying that the payment was paid by mistake, or would subject the credit or refund to interest, as specified. By changing the manner in which county officials administer property tax refunds, this bill would impose a state-mandated local program. (10) Existing property tax law requires property taxes to be refunded if, among other circumstances, the taxes were paid on an assessment in excess of the equalized value of the property as determined by the county board of equalization and authorizes a county tax collector or county auditor to refund taxes within 4 years of payment if the amount paid exceeds the amount due on the property as shown on the roll. This bill would revise this requirement to apply if the taxes were paid on an assessment in excess of the value of the property as determined by the county assessment appeals board. The bill would revise the authorization to also apply if the amount paid exceeds the amount due by more than $10. By imposing new duties upon county officials with respect to the administration of property tax refunds, this bill would impose a state-mandated local program. (11) Under existing property tax law, a plaintiff is entitled to recover interest on penalties assessed for failure to file a property statement, as specified, in which recovery is allowed by the court, from the date of the filing of the claim for refund. This bill would correct an erroneous cross-reference in this provision. (12) The California Constitution requires that a statute that limits the right of access to the meetings of public bodies or the writings of public officials and agencies be adopted with findings demonstrating the interest protected by the limitation and the need for protecting that interest. This bill would make legislative findings to that effect. (13) 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 no reimbursement is required by this act for specified reasons.

Bill Text

• Chaptered 09/26/11 - Chaptered Current pdf September 26, 2011
• Enrolled 09/08/11 - Enrolled pdf September 08, 2011
• Amended 06/30/11 - Amended Assembly pdf June 30, 2011
• Amended 06/07/11 - Amended Assembly pdf June 07, 2011
• Amended 04/27/11 - Amended Senate pdf April 27, 2011
• Introduced 04/01/11 - Introduced pdf April 01, 2011
• SB948 View text html

Action History

1. September 26, 2011

   Chaptered by Secretary of State. Chapter 352, Statutes of 2011.

2. September 26, 2011

   Approved by the Governor.

3. September 12, 2011

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

4. September 06, 2011

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

5. August 31, 2011

   Ordered to special consent calendar.

6. August 25, 2011

   In Senate. Concurrence in Assembly amendments pending.

7. August 25, 2011

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

8. August 22, 2011

   Read second time. Ordered to consent calendar.

9. August 18, 2011

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

10. July 07, 2011

    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. June 30, 2011

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

12. June 27, 2011

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

13. June 15, 2011

    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. June 07, 2011

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

15. June 03, 2011

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

16. June 02, 2011

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

17. May 23, 2011

    In Assembly. Read first time. Held at Desk.

18. May 23, 2011

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

19. May 18, 2011

    Read second time. Ordered to consent calendar.

20. May 17, 2011

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

21. May 06, 2011

    Set for hearing May 16.

22. May 04, 2011

    From committee: Do pass and re-refer to Com. on APPR. with recommendation: To consent calendar. (Ayes 9. Noes 0. Page 860.) (May 4). Re-referred to Com. on APPR.

23. April 27, 2011

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

24. April 08, 2011

    Set for hearing May 4.

25. April 07, 2011

    Referred to Com. on GOV. & F.

26. April 04, 2011

    Read first time.

27. April 04, 2011

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

28. April 01, 2011

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

Sponsors

• Committee on Governance and Finance · Primary

Votes

Subjects