SB 219 — Property taxation: delinquent penalties and costs: cancellation: public health orders.
Last action — Chaptered by Secretary of State. Chapter 131, Statutes of 2021.
No card. One bill, free forever — alerts when it moves.
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✓Introduced
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✓In Committee
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✓Passed Senate
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✓Passed Assembly
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✓To Executive
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6Enacted
This bill has been enacted into law. Introduced January 13, 2021. Enacted.
Prognosis
Where this bill stands today.
Odds of enactment
HighHow often bills like it became law.
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Enacted
Current position in the legislative process.
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4 sponsors
1 primary, 3 co-sponsors signed on.
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Single-party support
Sponsorship is currently within one party (2 D).
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Cleared a recorded vote
Passed 5 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
Existing property tax law requires the county tax collector to collect all property taxes and provides for the payment of taxes on the secured roll in 2 installments, which are due and payable on November 1 and February 1, respectively. Under existing property tax law, the first installment becomes delinquent if unpaid on December 10, and the 2nd installment becomes delinquent on April 10, at which point a delinquent penalty of 10% attaches to the applicable installment. Existing property tax law authorizes a county auditor or tax collector to cancel any penalty, costs, or other charges resulting from tax delinquency if the auditor or tax collector finds, among other reasons, that the failure to make a timely payment is due to reasonable cause and circumstances beyond the taxpayer's control and occurred notwithstanding the exercise of ordinary care in the absence of willful neglect, as provided. This bill would additionally authorize the auditor or the tax collector to cancel any penalty, costs, or other charges resulting from tax delinquency upon a finding that failure to make a timely payment is due to a documented hardship, as determined by the tax collector, arising from a shelter-in-place order, as defined, if the principal payment for the proper amount of tax due is paid no later than June 30 of the fiscal year in which the payment first became delinquent. By increasing the duties of local agencies, 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. This bill would declare that it is to take effect immediately as an urgency statute.
Bill Text
- Chaptered 07/23/21 - Chaptered Current pdf July 23, 2021
- Enrolled 07/19/21 - Enrolled pdf July 19, 2021
- Introduced 01/13/21 - Introduced pdf January 13, 2021
- SB219 View text html
Action History
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Chaptered by Secretary of State. Chapter 131, Statutes of 2021.
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Approved by the Governor.
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Enrolled and presented to the Governor at 4 p.m.
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In Senate. Ordered to engrossing and enrolling.
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Read third time. Urgency clause adopted. Passed. (Ayes 70. Noes 0. Page 2373.) Ordered to the Senate.
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Read second time. Ordered to consent calendar.
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From committee: Do pass. Ordered to consent calendar. (Ayes 14. Noes 0.) (July 7).
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From committee: Do pass and re-refer to Com. on APPR. with recommendation: To consent calendar. (Ayes 11. Noes 0.) (June 21). Re-referred to Com. on APPR.
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Referred to Com. on REV. & TAX.
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In Assembly. Read first time. Held at Desk.
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Read third time. Urgency clause adopted. Passed. (Ayes 38. Noes 0. Page 611.) Ordered to the Assembly.
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Read second time. Ordered to consent calendar.
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From committee: Be ordered to second reading pursuant to Senate Rule 28.8 and ordered to consent calendar.
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Set for hearing March 22.
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From committee: Do pass and re-refer to Com. on APPR with recommendation: To consent calendar. (Ayes 5. Noes 0. Page 479.) (March 11). Re-referred to Com. on APPR.
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Set for hearing March 11.
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Referred to Com. on GOV. & F.
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From printer. May be acted upon on or after February 13.
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Introduced. Read first time. To Com. on RLS. for assignment. To print.
Sponsors
- Marc Berman · Cosponsor
- Mullin · Cosponsor
- Ting · Cosponsor
- Mike McGuire · Primary
Sponsorship breakdown
Export CSV (upgrade) →1 sponsors · 3 co-sponsors · 118 not signed on
Sponsors (1)
- McGuire, Mike Democratic
Co-sponsors (3)
- Berman, Marc Democratic
- Mullin
- Ting
Not signed on (118)
118 members have not signed on to this bill.
Show all 118 →"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 |
|---|---|---|---|---|
| Democratic | 24 | 0 | 0 | 2 |
| Unaffiliated | 38 | 0 | 0 | 6 |
| Republican | 8 | 0 | 0 | 1 |
| Total | 70 | 0 | 0 | 9 |
| % of votes cast | 89% | 0% | 0% | 11% |
How each member voted (79)
| Member | Party | Vote |
|---|---|---|
| Bloom | — | Yea |
| Friedman | — | Yea |
| Voepel | — | Yea |
| Cooley | — | Yea |
| Mathis | — | Yea |
| Bigelow | — | Yea |
| Chiu | — | Yea |
| Rendon | — | Yea |
| Mullin | — | Yea |
| Holden | — | Yea |
| Villapudua | — | Yea |
| Salas | — | Yea |
| Jones-Sawyer | — | Yea |
| Santiago | — | Yea |
| Rodriguez | — | Yea |
| Quirk | — | Yea |
| Wood | — | Yea |
| Mayes | — | Yea |
| Nazarian | — | Yea |
| Ting | — | Yea |
| Low | — | Yea |
| Frazier | — | Yea |
| Levine | — | Yea |
| Waldron | — | Yea |
| Daly | — | Yea |
| McCarty | — | Yea |
| Medina | — | Yea |
| Gray | — | Yea |
| Cunningham | — | Yea |
| Cooper | — | Yea |
| Chau | — | Yea |
| O'Donnell | — | Not Voting |
| Smith | — | Not Voting |
| Burke | — | Not Voting |
| Maienschein | — | Not Voting |
| Kiley | — | Not Voting |
| Cristina Garcia | — | Yea |
| Eduardo Garcia | — | Yea |
| Jim Patterson | — | Yea |
| Lorena Gonzalez | — | Not Voting |
| Luz Rivas | — | Yea |
| Mark Stone | — | Yea |
| Vince Fong | — | Yea |
| Wendy Carrillo | — | Yea |
| Aguiar-Curry, Cecilia M. | Democratic | Yea |
| Arambula, Joaquin | Democratic | Yea |
| Bauer-Kahan, Rebecca | Democratic | Yea |
| Bennett, Steve | Democratic | Yea |
| Berman, Marc | Democratic | Yea |
| Boerner, Tasha | Democratic | Yea |
| Bryan, Isaac G. | Democratic | Yea |
| Calderon, Lisa | Democratic | Yea |
| Cervantes, Sabrina | Democratic | Yea |
| Gabriel, Jesse | Democratic | Yea |
| Gipson, Mike A. | Democratic | Yea |
| Grayson, Timothy S. | Democratic | Yea |
| Irwin, Jacqui | Democratic | Yea |
| Kalra, Ash | Democratic | Yea |
| Lee, Alex | Democratic | Yea |
| Muratsuchi, Al | Democratic | Yea |
| Nguyen, Stephanie | Democratic | Not Voting |
| Petrie-Norris, Cottie | Democratic | Yea |
| Quirk-Silva, Sharon | Democratic | Not Voting |
| Ramos, James C. | Democratic | Yea |
| Reyes, Eloise Gómez | Democratic | Yea |
| Rivas, Robert | Democratic | Yea |
| Rubio, Blanca E. | Democratic | Yea |
| Ward, Christopher M. | Democratic | Yea |
| Weber Pierson, M.D., Akilah | Democratic | Yea |
| Wicks, Buffy | Democratic | Yea |
| Chen, Phillip | Republican | Yea |
| Choi, Steven S. | Republican | Yea |
| Dahle, Megan | Republican | Yea |
| Davies, Laurie | Republican | Not Voting |
| Flora, Heath | Republican | Yea |
| Gallagher, James | Republican | Yea |
| Lackey, Tom | Republican | Yea |
| Seyarto, Kelly | Republican | Yea |
| Valladares, Suzette Martinez | Republican | Yea |
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Unaffiliated | 8 | 0 | 0 | 1 |
| Democratic | 4 | 0 | 0 | 1 |
| Republican | 2 | 0 | 0 | 0 |
| Total | 14 | 0 | 0 | 2 |
| % of votes cast | 88% | 0% | 0% | 13% |
How each member voted (16)
| Member | Party | Vote |
|---|---|---|
| Levine | — | Yea |
| Mullin | — | Yea |
| Quirk | — | Yea |
| Bigelow | — | Yea |
| Chau | — | Yea |
| Eduardo Garcia | — | Not Voting |
| Lorena Gonzalez | — | Yea |
| Vince Fong | — | Yea |
| Wendy Carrillo | — | Yea |
| Bryan, Isaac G. | Democratic | Yea |
| Calderon, Lisa | Democratic | Yea |
| Gabriel, Jesse | Democratic | Not Voting |
| Rivas, Robert | Democratic | Yea |
| Weber Pierson, M.D., Akilah | Democratic | Yea |
| Dahle, Megan | Republican | Yea |
| Davies, Laurie | Republican | Yea |
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Democratic | 3 | 0 | 0 | 0 |
| Unaffiliated | 7 | 0 | 0 | 0 |
| Republican | 1 | 0 | 0 | 0 |
| Total | 11 | 0 | 0 | 0 |
| % of votes cast | 100% | 0% | 0% | 0% |
How each member voted (11)
| Member | Party | Vote |
|---|---|---|
| Mayes | — | Yea |
| Mullin | — | Yea |
| Quirk | — | Yea |
| Gray | — | Yea |
| Levine | — | Yea |
| Burke | — | Yea |
| Luz Rivas | — | Yea |
| Grayson, Timothy S. | Democratic | Yea |
| Nguyen, Stephanie | Democratic | Yea |
| Petrie-Norris, Cottie | Democratic | Yea |
| Seyarto, Kelly | Republican | Yea |
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Democratic | 11 | 0 | 0 | 2 |
| Unaffiliated | 23 | 0 | 0 | 0 |
| Republican | 4 | 0 | 0 | 0 |
| Total | 38 | 0 | 0 | 2 |
| % of votes cast | 95% | 0% | 0% | 5% |
How each member voted (40)
| Member | Party | Vote |
|---|---|---|
| Leyva | — | Yea |
| Borgeas | — | Yea |
| Bates | — | Yea |
| Roth | — | Yea |
| Skinner | — | Yea |
| Wieckowski | — | Yea |
| Atkins | — | Yea |
| Portantino | — | Yea |
| Glazer | — | Yea |
| Nielsen | — | Yea |
| Wilk | — | Yea |
| Kamlager | — | Yea |
| Dodd | — | Yea |
| Rubio | — | Yea |
| Bradford | — | Yea |
| Min | — | Yea |
| Melendez | — | Yea |
| Eggman | — | Yea |
| Hertzberg | — | Yea |
| Pan | — | Yea |
| Hueso | — | Yea |
| Newman | — | Yea |
| Gonzalez | — | Yea |
| Allen, Benjamin | Democratic | Yea |
| Archuleta, Bob | Democratic | Yea |
| Becker, Josh | Democratic | Yea |
| Caballero, Anna M. | Democratic | Yea |
| Cortese, Dave | Democratic | Yea |
| Durazo, Maria Elena | Democratic | Yea |
| Hurtado, Melissa | Democratic | Yea |
| Laird, John | Democratic | Yea |
| Limón, Monique | Democratic | Not Voting |
| McGuire, Mike | Democratic | Yea |
| Stern, Henry I. | Democratic | Not Voting |
| Umberg, Thomas J. | Democratic | Yea |
| Wiener, Scott D. | Democratic | Yea |
| Dahle, Megan | Republican | Yea |
| Grove, Shannon | Republican | Yea |
| Jones, Brian W. | Republican | Yea |
| Ochoa Bogh, Rosilicie | Republican | Yea |
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Democratic | 3 | 0 | 0 | 0 |
| Unaffiliated | 2 | 0 | 0 | 0 |
| Total | 5 | 0 | 0 | 0 |
| % of votes cast | 100% | 0% | 0% | 0% |
How each member voted (5)
| Member | Party | Vote |
|---|---|---|
| Hertzberg | — | Yea |
| Nielsen | — | Yea |
| Durazo, Maria Elena | Democratic | Yea |
| McGuire, Mike | Democratic | Yea |
| Wiener, Scott D. | Democratic | Yea |
Subjects
Frequently asked questions
- What does SB 219 do?
- Existing property tax law requires the county tax collector to collect all property taxes and provides for the payment of taxes on the secured roll in 2 installments, which are due and payable on November 1 and February 1, respectively. Under existing property tax law, the first installment becomes delinquent if unpaid on December 10, and the 2nd installment becomes delinquent on April 10, at which point a delinquent penalty of 10% attaches to the applicable installment. Existing property tax law authorizes a county auditor or tax collector to cancel any penalty, costs, or other charges resulting from tax delinquency if the auditor or tax collector finds, among other reasons, that the failure to make a timely payment is due to reasonable cause and circumstances beyond the taxpayer's control and occurred notwithstanding the exercise of ordinary care in the absence of willful neglect, as provided. This bill would additionally authorize the auditor or the tax collector to cancel any penalty, costs, or other charges resulting from tax delinquency upon a finding that failure to make a timely payment is due to a documented hardship, as determined by the tax collector, arising from a shelter-in-place order, as defined, if the principal payment for the proper amount of tax due is paid no later than June 30 of the fiscal year in which the payment first became delinquent. By increasing the duties of local agencies, 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. This bill would declare that it is to take effect immediately as an urgency statute.
- Who sponsors SB 219?
- SB 219 is sponsored by Berman, Marc (Democratic), Mullin, Ting, and McGuire, Mike (Democratic).
- What is the current status of SB 219?
- This bill has been enacted into law. Introduced January 13, 2021. Enacted.
- Where can I track SB 219?
- Track SB 219 free on One Click Politics — get push/email alerts when it moves.
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