Bill Text: CA AB2476 | 2015-2016 | Regular Session | Amended
NOTE: There are more recent revisions of this legislation. Read Latest Draft
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-Amended.html
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-Amended.html
BILL NUMBER: AB 2476 AMENDED
BILL TEXT
AMENDED IN ASSEMBLY MAY 27, 2016
INTRODUCED BY Assembly Member Daly
( Coauthors: Assembly Members
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, as amended, 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, before the adoption of any new parcel
tax, the legislative body of a local agency, as defined, to provide
notice of the vote to enact the proposed parcel tax to the owner of
each a parcel affected by the
tax tax, if that owner does not reside within the
jurisdictional boundaries of the taxing entity, within
one week 30 days of the local agency voting to
place the proposed parcel tax on the ballot. 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.
With regard to any other mandates, this bill would provide that,
if the Commission on State Mandates determines that the bill contains
costs so mandated by the state, reimbursement for those costs shall
be made pursuant to the statutory provisions noted above.
Vote: majority. Appropriation: no. Fiscal committee: yes.
State-mandated local program: yes.
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) Before the adoption of any new parcel tax, the
legislative body of a local agency shall provide notice of the vote
to enact the proposed parcel tax to the owner of each
a parcel affected by the tax
tax, if that owner does not reside within the jurisdictional
boundaries of the taxing entity, within one week
30 days following the local agency's vote to
place the proposed parcel tax on the ballot.
(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 proposed 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 proposed parcel
tax, and the duration of time during which the parcel tax will be
imposed.
(3) The date on which the proposed parcel tax will be voted upon.
(4) The telephone number and address of an individual, office, or
organization that interested persons may contact to receive
additional information about the proposed 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 all
a property owners, owner, if that owner
does not reside within the jurisdictional boundaries of the taxing
entity proposed to be subject to the new parcel
tax, by a mailing by name to those persons
whose names and addresses appear
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 has voted to place a parcel tax on the |
|ballot for approval by registered |
|voters. |
| |
|The proposed parcel tax will be: |
| |
|1. Voted upon on________ |
| (Date) |
| |
|2. Levied at a rate of___________________ |
| (Amount or Rate of|
|______________ |
|Proposed Tax) |
| |
|3. Collected_________________________ |
| (Frequency and Method of|
|____________ |
|Collection) |
| |
|4. Levied_______________________________ |
| (Specify number of years or if|
|______________ |
|indefinitely) |
| |
|If you have any questions about the proposed 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.
However, if a parcel tax is not approved by the voters, and if the
Commission on State Mandates determines that this act contains costs
mandated by the state, reimbursement to local agencies and school
districts for those costs shall be made pursuant to Part 7
(commencing with Section 17500) of Division 4 of Title 2 of the
Government Code.
