California 2013-2014 Regular Session Status: To Executive

AB 2756 — Tax administration: property taxes and diesel fuel taxes.

Last action — Vetoed by Governor.

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

This bill died with 2013-2014 Regular Session. It reached “To Executive” 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This bill is no longer active — its legislative session has ended, so there is no live prognosis.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

(1) Existing law provides for the annual assessment and collection of property taxes by each county, and provides for the state administration of the property tax by the State Board of Equalization. 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 requires a transferee of real property or a manufactured home that is locally assessed to file a change in ownership statement with the assessor of the county in which the property or manufactured home is located, and also requires a corporation, partnership, limited liability company, or other legal entity to file a change in ownership statement with the board. Existing property tax law also includes various property tax exemptions as authorized or established by the California Constitution. This bill would prohibit a person from making decisions with regard to change in ownership, or with regard to property tax exemptions, except a homeowners' exemption claim, as an employee of the state, a county, or a city and county, unless he or she is the holder of a valid assessment analyst certificate issued by the board. The bill would require the board to provide for the examination of applicants for a certificate and would authorize the board to contract with the Department of Human Resources to give the examinations. The bill would provide for an advanced certificate, pursuant to a course of study prescribed by, and on examination prepared by, the board. The bill would require prescribed annual training for certification, including advanced certification. Failure to complete training as required would be grounds for revocation. The bill would also authorize the board to issue temporary certificates and interim certificates under prescribed circumstances. This bill would specify that its provisions are not to be construed to impede assessors from managing their staff resources efficiently regarding exemption applications and change in ownership documents, provided that noncertificated staff are not responsible for making exemption or change in ownership decisions. (2) The Diesel Fuel Tax Law imposes a tax upon the removal, entry, sale, delivery, or specified use of diesel fuel, at a specified rate per gallon. That law provides for a reimbursement of the amount of that tax to persons who have used that tax-paid fuel in specified nontaxable uses, which is allowed through a claim for refund. This bill would allow a claim for refund for amounts of tax paid on the biodiesel fuel portion of dyed blended biodiesel fuel removed from an approved terminal at the terminal rack, as provided, to the extent a supplier can show that the tax on that biodiesel fuel has been paid by the same supplier.

Bill Text

Action History

  1. Vetoed by Governor.

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

  3. Senate amendments concurred in. To Engrossing and Enrolling. (Ayes 62. Noes 14. Page 6530.).

  4. In Assembly. Concurrence in Senate amendments pending. May be considered on or after August 27 pursuant to Assembly Rule 77.

  5. Read third time. Passed. Ordered to the Assembly. (Ayes 34. Noes 1. Page 4817.).

  6. Read second time. Ordered to third reading.

  7. From committee: Do pass. (Ayes 6. Noes 0.) (August 14).

  8. From committee chair, with author's amendments: Amend, and re-refer to committee. Read second time, amended, and re-referred to Com. on APPR.

  9. In committee: Placed on APPR. suspense file.

  10. From committee chair, with author's amendments: Amend, and re-refer to committee. Read second time, amended, and re-referred to Com. on APPR.

  11. From committee: Do pass and re-refer to Com. on APPR. (Ayes 5. Noes 1.) (June 25). Re-referred to Com. on APPR.

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

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

  14. Read third time. Passed. Ordered to the Senate. (Ayes 60. Noes 10. Page 5286.)

  15. Read second time. Ordered to third reading.

  16. Read second time and amended. Ordered to second reading.

  17. From committee: Do pass as amended. (Ayes 12. Noes 0.) (May 23).

  18. In committee: Set, first hearing. Referred to APPR. suspense file.

  19. From committee: Do pass and re-refer to Com. on APPR. (Ayes 6. Noes 0.) (April 28). Re-referred to Com. on APPR.

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

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

  22. Referred to Com. on REV. & TAX.

  23. From printer. May be heard in committee April 24.

  24. Read first time. To print.

Sponsors

  • Committee on Revenue and Taxation · Primary

Sponsorship breakdown

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1 sponsors · 0 co-sponsors · 121 not signed on · 3 voted No

Sponsors (1)

  • Committee on Revenue and Taxation

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

AB 2756 REV. & TAX. Concurrence in Senate Amendments By BOCANEGRA

Passed 62 Yea · 14 Nay · 3 Other
Party YeaNayPresentNot Voting
Unaffiliated 571302
Democratic 4000
Republican 1101
Total 621403
% of votes cast 78%18%0%4%
How each member voted (79)
Member Party Vote
Achadjian — Yea
Alejo — Yea
Ammiano — Yea
Bloom — Yea
Bradford — Yea
Brown — Yea
Buchanan — Yea
Holden — Yea
Jones-Sawyer — Yea
Levine — Yea
Linder — Yea
Logue — Nay
Maienschein — Yea
Mansoor — Nay
Perea — Yea
Rendon — Yea
Rodriguez — Yea
Ting — Yea
Wagner — Nay
Weber — Yea
Wieckowski — Yea
Chávez — Nay
Cooley — Yea
Campos — Yea
Frazier — Yea
Gatto — Yea
Lowenthal — Yea
Gomez — Yea
Gorell — Yea
Garcia — Yea
Hagman — Yea
Gray — Yea
Atkins — Yea
Fong — Yea
Bonilla — Yea
Bigelow — Yea
Dababneh — Yea
Daly — Yea
Eggman — Yea
Medina — Yea
Mullin — Yea
Nazarian — Yea
Pan — Yea
Quirk — Yea
Ridley-Thomas — Yea
Skinner — Yea
Williams — Yea
Bocanegra — Yea
John A. Pérez — Yea
Salas — Yea
Chau — Yea
Allen — Nay
Chesbro — Yea
Harkey — Not Voting
Conway — Nay
Donnelly — Nay
Melendez — Not Voting
Nestande — Yea
Olsen — Nay
Waldron — Nay
Wilk — Nay
Dickinson — Yea
Fox — Nay
Yamada — Yea
Gordon — Yea
Hall — Yea
Beth Gaines — Nay
Jim Patterson — Nay
Lorena Gonzalez — Yea
Mark Stone — Yea
Roger Hernández — Yea
V. Manuel Pérez — Yea
Bonta, Mia Democratic Yea
Calderon, Lisa Democratic Yea
Muratsuchi, Al Democratic Yea
Quirk-Silva, Sharon Democratic Yea
Dahle, Megan Republican Not Voting
Grove, Shannon Republican Nay
Jones, Brian W. Republican Yea

Official roll call →

3rd Reading AB2756 Committee on REV. & TAX. (Bocaneg By Wolk

Passed 34 Yea · 1 Nay · 5 Other
Party YeaNayPresentNot Voting
Unaffiliated 32104
Democratic 2001
Total 34105
% of votes cast 85%3%0%13%
How each member voted (40)
Member Party Vote
Hill — Yea
Huff — Yea
Lara — Yea
Leno — Yea
Liu — Yea
Monning — Yea
Nielsen — Yea
Walters — Yea
Wyland — Yea
Correa — Yea
Evans — Yea
DeSaulnier — Yea
Beall — Yea
Wright — Not Voting
Mitchell — Yea
De León — Yea
Cannella — Yea
Corbett — Yea
Fuller — Yea
Hernandez — Not Voting
Anderson — Yea
Block — Yea
Hueso — Yea
Knight — Yea
Lieu — Yea
Morrell — Nay
Pavley — Yea
Roth — Yea
Steinberg — Yea
Torres — Yea
Vidak — Yea
Wolk — Yea
Galgiani — Yea
Yee — Not Voting
Hancock — Not Voting
Beth Gaines — Yea
Bill Berryhill — Yea
Calderon, Lisa Democratic Not Voting
Jackson, Corey A. Democratic Yea
Padilla, Stephen C. Democratic Yea

Official roll call →

Do pass.

Passed 6 Yea · 0 Nay · 1 Other
Party YeaNayPresentNot Voting
Unaffiliated 5001
Democratic 1000
Total 6001
% of votes cast 86%0%0%14%
How each member voted (7)
Member Party Vote
Hill — Yea
Lara — Yea
De León — Yea
Steinberg — Yea
Walters — Not Voting
Beth Gaines — Yea
Padilla, Stephen C. Democratic Yea

Official roll call →

AB 2756 REV. & TAX. Assembly Third Reading By BOCANEGRA

Passed 60 Yea · 10 Nay · 9 Other
Party YeaNayPresentNot Voting
Unaffiliated 551007
Democratic 4000
Republican 1002
Total 601009
% of votes cast 76%13%0%11%
How each member voted (79)
Member Party Vote
Achadjian — Yea
Alejo — Yea
Bigelow — Yea
Bloom — Yea
Bradford — Yea
Brown — Yea
Buchanan — Yea
Holden — Yea
Levine — Yea
Linder — Yea
Logue — Nay
Maienschein — Yea
Mansoor — Nay
Rendon — Yea
Rodriguez — Yea
Wilk — Nay
Lowenthal — Yea
Gordon — Yea
Gorell — Yea
Garcia — Yea
Hall — Yea
Gray — Yea
Atkins — Yea
Fong — Yea
Dababneh — Yea
Bonilla — Yea
Ammiano — Yea
Daly — Yea
Eggman — Yea
Medina — Yea
Nazarian — Yea
Pan — Yea
Quirk — Yea
Ridley-Thomas — Yea
Skinner — Yea
Gatto — Yea
Bocanegra — Yea
John A. Pérez — Yea
Salas — Yea
Hagman — Nay
Campos — Yea
Harkey — Not Voting
Allen — Nay
Chau — Yea
Jones-Sawyer — Yea
Chesbro — Yea
Chávez — Nay
Conway — Nay
Cooley — Yea
Dickinson — Yea
Melendez — Not Voting
Mullin — Yea
Nestande — Yea
Olsen — Nay
Perea — Yea
Ting — Yea
Wagner — Not Voting
Waldron — Not Voting
Weber — Yea
Wieckowski — Yea
Williams — Yea
Donnelly — Nay
Fox — Nay
Frazier — Not Voting
Yamada — Yea
Gomez — Yea
Beth Gaines — Not Voting
Jim Patterson — Not Voting
Lorena Gonzalez — Yea
Mark Stone — Yea
Roger Hernández — Yea
V. Manuel Pérez — Yea
Bonta, Mia Democratic Yea
Calderon, Lisa Democratic Yea
Muratsuchi, Al Democratic Yea
Quirk-Silva, Sharon Democratic Yea
Dahle, Megan Republican Not Voting
Grove, Shannon Republican Not Voting
Jones, Brian W. Republican Yea

Official roll call →

Do pass as amended.

Passed 12 Yea · 0 Nay · 5 Other
Party YeaNayPresentNot Voting
Unaffiliated 11004
Republican 0001
Democratic 1000
Total 12005
% of votes cast 71%0%0%29%
How each member voted (17)
Member Party Vote
Bradford — Yea
Holden — Yea
Linder — Not Voting
Wagner — Not Voting
Campos — Yea
Gatto — Yea
Bocanegra — Yea
Bigelow — Not Voting
Donnelly — Not Voting
Eggman — Yea
Pan — Yea
Quirk — Yea
Ridley-Thomas — Yea
Weber — Yea
Gomez — Yea
Calderon, Lisa Democratic Yea
Jones, Brian W. Republican Not Voting

Official roll call →

Subjects

taxation finance
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Frequently asked questions

What does AB 2756 do?
(1) Existing law provides for the annual assessment and collection of property taxes by each county, and provides for the state administration of the property tax by the State Board of Equalization. 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 requires a transferee of real property or a manufactured home that is locally assessed to file a change in ownership statement with the assessor of the county in which the property or manufactured home is located, and also requires a corporation, partnership, limited liability company, or other legal entity to file a change in ownership statement with the board. Existing property tax law also includes various property tax exemptions as authorized or established by the California Constitution. This bill would prohibit a person from making decisions with regard to change in ownership, or with regard to property tax exemptions, except a homeowners' exemption claim, as an employee of the state, a county, or a city and county, unless he or she is the holder of a valid assessment analyst certificate issued by the board. The bill would require the board to provide for the examination of applicants for a certificate and would authorize the board to contract with the Department of Human Resources to give the examinations. The bill would provide for an advanced certificate, pursuant to a course of study prescribed by, and on examination prepared by, the board. The bill would require prescribed annual training for certification, including advanced certification. Failure to complete training as required would be grounds for revocation. The bill would also authorize the board to issue temporary certificates and interim certificates under prescribed circumstances. This bill would specify that its provisions are not to be construed to impede assessors from managing their staff resources efficiently regarding exemption applications and change in ownership documents, provided that noncertificated staff are not responsible for making exemption or change in ownership decisions. (2) The Diesel Fuel Tax Law imposes a tax upon the removal, entry, sale, delivery, or specified use of diesel fuel, at a specified rate per gallon. That law provides for a reimbursement of the amount of that tax to persons who have used that tax-paid fuel in specified nontaxable uses, which is allowed through a claim for refund. This bill would allow a claim for refund for amounts of tax paid on the biodiesel fuel portion of dyed blended biodiesel fuel removed from an approved terminal at the terminal rack, as provided, to the extent a supplier can show that the tax on that biodiesel fuel has been paid by the same supplier.
Who sponsors AB 2756?
AB 2756 is sponsored by Committee on Revenue and Taxation.
What is the current status of AB 2756?
This bill died with 2013-2014 Regular Session. It reached “To Executive” 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 2756?
Track AB 2756 free on One Click Politics — get push/email alerts when it moves.

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