AB 1085 — Property tax: revenue allocations: County of Madera.

Summary

Existing property tax law requires the county auditor, in each fiscal year, to allocate property tax revenue to local jurisdictions in accordance with specified formulas and procedures, and generally provides that each jurisdiction shall be allocated an amount equal to the total of the amount of revenue allocated to that jurisdiction in the prior fiscal year, subject to certain modifications, and that jurisdiction's portion of the annual tax increment, as defined. Existing property tax law also reduces the amounts of ad valorem property tax revenue that would otherwise be annually allocated to the county, cities, and special districts pursuant to these general allocation requirements by requiring, for purposes of determining property tax revenue allocations in each county for the 1992–93 and 1993–94 fiscal years, that the amounts of property tax revenue deemed allocated in the prior fiscal year to the county, cities, and special districts be reduced in accordance with certain formulas. Existing property tax law requires that the revenues not allocated to the county, cities, and special districts as a result of these reductions be transferred to the Educational Revenue Augmentation Fund (ERAF) in that county for allocation to school districts, community college districts, and the county office of education. Existing law provides that if it is determined by an audit that an allocation method is required to be adjusted and a reallocation is required for previous fiscal years, the cumulative reallocation or adjustment may not exceed 1% of the total amount levied at a 1% rate of the current year's original secured tax roll, and requires the county auditor to correct the allocation method, as specified. This bill, notwithstanding that reallocation or adjustment limit or any other law, would require the county auditor of the County of Madera to make an allocation adjustment for the 2005–06 through 2013–14 fiscal years in the full amount of $5,856,457 identified in the Controller's September 2015 audit of the County of Madera for the 2005–06 through 2013–14 fiscal years, less the amount of $1,228,734 previously reallocated in accordance with existing law. The bill would require the resulting reallocation and transfer of $4,627,723 to be made from the county Educational Revenue Augmentation Fund, as specified. By adding to the duties of the auditor of the County of Madera, the bill would impose a state-mandated local program. This bill would make legislative findings and declarations as to the necessity of a special statute for the County of Madera. 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.

Bill Text

• Amended 04/05/21 - Amended Assembly Current pdf April 05, 2021
• Introduced 02/18/21 - Introduced pdf February 18, 2021
• AB1085 View text html

Action History

1. August 26, 2021

   In committee: Held under submission.

2. July 05, 2021

   In committee: Referred to suspense file.

3. June 24, 2021

   From committee: Do pass and re-refer to Com. on APPR with recommendation: To Consent Calendar. (Ayes 5. Noes 0.) (June 24). Re-referred to Com. on APPR.

4. June 16, 2021

   Referred to Com. on GOV. & F.

5. June 02, 2021

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

6. June 01, 2021

   Read third time. Passed. Ordered to the Senate. (Ayes 79. Noes 0. Page 1740.)

7. May 24, 2021

   Read second time. Ordered to third reading.

8. May 20, 2021

   From committee: Do pass. (Ayes 16. Noes 0.) (May 20).

9. April 21, 2021

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

10. April 15, 2021

    From committee: Do pass and re-refer to Com. on APPR. with recommendation: To Consent Calendar. (Ayes 8. Noes 0.) (April 14). Re-referred to Com. on APPR.

11. April 06, 2021

    Re-referred to Com. on L. GOV.

12. April 05, 2021

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

13. March 04, 2021

    Referred to Com. on L. GOV.

14. February 19, 2021

    From printer. May be heard in committee March 21.

15. February 18, 2021

    Read first time. To print.

Sponsors

• Bigelow · Primary

Votes

Subjects