Bill Text: CA AB2476 | 2015-2016 | Regular Session | Chaptered
Bill Title: Local governments: parcel taxes: notice.
Spectrum: Slight Partisan Bill (Democrat 4-2)
Status: (Passed) 2016-09-09 - Chaptered by Secretary of State - Chapter 269, Statutes of 2016. [AB2476 Detail]
Download: California-2015-AB2476-Chaptered.html
BILL NUMBER: AB 2476 CHAPTERED
BILL TEXT
CHAPTER 269
FILED WITH SECRETARY OF STATE SEPTEMBER 9, 2016
APPROVED BY GOVERNOR SEPTEMBER 9, 2016
PASSED THE SENATE AUGUST 17, 2016
PASSED THE ASSEMBLY AUGUST 23, 2016
AMENDED IN SENATE AUGUST 15, 2016
AMENDED IN SENATE AUGUST 2, 2016
AMENDED IN ASSEMBLY MAY 27, 2016
INTRODUCED BY Assembly Member Daly
(Coauthors: Assembly Members Travis Allen, Brough, Chu, Frazier,
and Gatto)
FEBRUARY 19, 2016
An act to add Chapter 8.5 (commencing with Section 54930) to Part
1 of Division 2 of Title 5 of the Government Code, relating to local
governments.
LEGISLATIVE COUNSEL'S DIGEST
AB 2476, Daly. Local governments: parcel taxes: notice.
Existing law authorizes cities, counties, and special districts to
impose a parcel tax or property-related fee for specified purposes.
This bill would require the legislative body of a local agency, as
defined, to provide notice of a new parcel tax to the owner of a
parcel affected by the tax, if that owner does not reside within the
jurisdictional boundaries of the taxing entity. This bill would
require the notice to include specified information and to be
provided to the property owner in a specified manner. This bill would
provide that the local agency may recover the reasonable costs of
the notice from the proceeds of the parcel tax. By imposing new
duties upon local county officials, 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 with regard to certain mandates no
reimbursement is required by this act for a specified reason.
THE PEOPLE OF THE STATE OF CALIFORNIA DO ENACT AS FOLLOWS:
SECTION 1. Chapter 8.5 (commencing with Section 54930) is added to
Part 1 of Division 2 of Title 5 of the Government Code, to read:
CHAPTER 8.5. PARCEL TAX NOTICES
54930. (a) The legislative body of a local agency shall provide
notice of a new parcel tax to an owner of a parcel affected by the
tax, if that owner does not reside within the jurisdictional
boundaries of the taxing entity.
(b) For purposes of this section:
(1) "Local agency" means any city, county, school district, or
special district authorized to impose a parcel tax.
(2) "Parcel tax" means a tax levied by a local agency upon any
parcel of property identified using the assessor's parcel number
system, or upon any person as an incident of property ownership
pursuant to Section 4 of Article XIII A of the California
Constitution, that is collected via the annual property tax bill.
(c) The notice shall include, but is not limited to, all of the
following information:
(1) The amount or rate of the parcel tax in sufficient detail to
allow each property owner to calculate the amount of the tax to be
levied against the owner's property.
(2) The method and frequency for collecting the parcel tax, and
the duration of time during which the parcel tax will be imposed.
(3) The telephone number and address of an individual, office, or
organization that interested persons may contact to receive
additional information about the parcel tax.
(d) The notice shall be accomplished through a mailing, postage
prepaid, in the United States mail and shall be deemed given when so
deposited. The notice shall be mailed to a property owner, if that
owner does not reside within the jurisdictional boundaries of the
taxing entity subject to the new tax, whose name and address appears
on the last equalized county assessment roll or the State Board of
Equalization assessment roll, as applicable. The notice shall be in
at least 10-point type, and shall be in one of the following forms:
(1) An envelope or mailing which shall include the name of the
local agency and the return address of the sender on the cover.
(2) A postcard, which shall include the name of the local agency
and the return address of the sender on the front, and include the
following information on the back in this format:
---------------------------------------------------
|Dear Property |
|Owner: |
| |
|The local agency named on the front of this |
|postcard imposed a parcel |
|tax. |
| |
|The parcel tax will be: |
| |
| |
| |
|1. Levied at a rate of_______________________ |
| (Amount or Rate of the|
|_____ |
|Tax) |
| |
|2. Collected_________________________ |
| (Frequency and Method of|
|____________ |
|Collection) |
| |
|3. Levied_______________________________ |
| (Specify number of years or if|
|______________ |
|indefinitely) |
| |
|If you have any questions about the tax, please |
|contact: |
| |
|_____________________________ |
| (Name and Telephone Number) |
| |
|___________ |
| (Address) |
| |
|____________________________________ |
| (Email Address or Website Address) |
---------------------------------------------------
(e) The local agency may recover the reasonable costs of the
notice required by this section from the proceeds of the parcel tax.
The costs recovered for these purposes, whether recovered pursuant to
this subdivision or any other provision of law, shall not exceed the
reasonable costs of preparing and mailing the notice.
SEC. 2. No reimbursement is required by this act pursuant to
Section 6 of Article XIII B of the California Constitution for
certain costs that may be incurred by a local agency because, in that
regard, this act provides for reimbursement to a local agency in the
form of additional revenues from the proceeds of a parcel tax that
are sufficient in amount to fund the new duties established by this
act, within the meaning of Section 17556 of the Government Code.
