Property taxation: transfer of base year value: disaster relief.
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SB 1091 — Property taxation: transfer of base year value: disaster relief.
Last action — May 25 hearing: Held in committee and under submission.
No card. One bill, free forever — alerts when it moves.
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✓Introduced
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2In Committee
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3Passed Senate
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4Passed Assembly
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5To Executive
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6Enacted
This bill died with 2017-2018 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This bill is no longer active — its legislative session has ended, so there is no live prognosis.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, pursuant to a requirement of the California Constitution, authorizes the base year value of property that is substantially damaged or destroyed by a disaster, as declared by the Governor, to be transferred to a comparable property located within the same county that is acquired or newly constructed as a replacement for the substantially damaged or destroyed property. This bill would prohibit the limitation requiring the transfer of base year value within the same county from applying to the transfer of base year value of property that is substantially damaged or destroyed by a disaster, as declared by the Governor, occurring on or after January 1, 2017, to July 1, 2018, inclusive, to comparable property located within a different county that is acquired or newly constructed as a replacement for the substantially damaged or destroyed property. The bill would limit these provisions to intercounty transfers of base year value that occur on or after the effective date of this bill. By changing the manner in which local assessors assess property for property taxation purposes, 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, if the Commission on State Mandates determines that the bill contains costs mandated by the state, reimbursement for those costs shall be made pursuant to the statutory provisions noted above. Existing law requires the state 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 those provisions, 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, but would become operative only if Senate Constitutional Amendment ____ of the 2017–18 Regular Session is approved by the voters.
Bill Text
What changed in the latest version
1 added · 1 removed1 line(s) added, 1 removed.
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- Introduced 02/12/18 - Introduced Current pdf February 12, 2018
- SB1091 View text html
Action History
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May 25 hearing: Held in committee and under submission.
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Set for hearing May 25.
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May 22 hearing: Placed on APPR. suspense file.
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Set for hearing May 22.
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From committee: Do pass and re-refer to Com. on APPR. (Ayes 6. Noes 0. Page 4995.) (May 9). Re-referred to Com. on APPR.
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Set for hearing May 9.
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Referred to Com. on GOV. & F.
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From printer. May be acted upon on or after March 15.
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Introduced. Read first time. To Com. on RLS. for assignment. To print.
Sponsors
- Anderson · Cosponsor
- Mark Stone · Primary
Sponsorship breakdown
Export CSV (upgrade) →1 sponsors · 1 co-sponsors · 120 not signed on
Sponsors (1)
Co-sponsors (1)
- Anderson
Not signed on (120)
120 members have not signed on to this bill.
Show all 120 →"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.
Votes
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Unaffiliated | 6 | 0 | 0 | 0 |
| Democratic | 1 | 0 | 0 | 0 |
| Total | 7 | 0 | 0 | 0 |
| % of votes cast | 100% | 0% | 0% | 0% |
How each member voted (7)
| Member | Party | Vote |
|---|---|---|
| Bates | — | Yea |
| Bradford | — | Yea |
| Hill | — | Yea |
| Nielsen | — | Yea |
| Beall | — | Yea |
| Lara | — | Yea |
| Wiener, Scott D. | Democratic | Yea |
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Unaffiliated | 4 | 0 | 0 | 1 |
| Democratic | 2 | 0 | 0 | 0 |
| Total | 6 | 0 | 0 | 1 |
| % of votes cast | 86% | 0% | 0% | 14% |
How each member voted (7)
| Member | Party | Vote |
|---|---|---|
| Hernandez | — | Yea |
| Lara | — | Not Voting |
| Moorlach | — | Yea |
| Hertzberg | — | Yea |
| Beall | — | Yea |
| McGuire, Mike | Democratic | Yea |
| Nguyen, Stephanie | Democratic | Yea |
Subjects
Frequently asked questions
- What does SB 1091 do?
- Existing property tax law, pursuant to a requirement of the California Constitution, authorizes the base year value of property that is substantially damaged or destroyed by a disaster, as declared by the Governor, to be transferred to a comparable property located within the same county that is acquired or newly constructed as a replacement for the substantially damaged or destroyed property. This bill would prohibit the limitation requiring the transfer of base year value within the same county from applying to the transfer of base year value of property that is substantially damaged or destroyed by a disaster, as declared by the Governor, occurring on or after January 1, 2017, to July 1, 2018, inclusive, to comparable property located within a different county that is acquired or newly constructed as a replacement for the substantially damaged or destroyed property. The bill would limit these provisions to intercounty transfers of base year value that occur on or after the effective date of this bill. By changing the manner in which local assessors assess property for property taxation purposes, 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, if the Commission on State Mandates determines that the bill contains costs mandated by the state, reimbursement for those costs shall be made pursuant to the statutory provisions noted above. Existing law requires the state 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 those provisions, 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, but would become operative only if Senate Constitutional Amendment ____ of the 2017–18 Regular Session is approved by the voters.
- Who sponsors SB 1091?
- SB 1091 is sponsored by Anderson and Mark Stone.
- What is the current status of SB 1091?
- This bill died with 2017-2018 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 SB 1091?
- Track SB 1091 free on One Click Politics — get push/email alerts when it moves.
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