Bill Text: CA AB2476 | 2015-2016 | Regular Session | Amended

NOTE: There are more recent revisions of this legislation. Read Latest Draft

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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

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BILL NUMBER: AB 2476	AMENDED
	BILL TEXT

	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, 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,   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.
   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) 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  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 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 a property owner, if that
owner does not reside within the jurisdictional boundaries of the
taxing entity  proposed to be  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 has voted to place a parcel tax on the    |

 |ballot for approval by registered                  |

 |postcard imposed a parcel                          | 
|  vo  t  ers   ax  .
     |
|                                                   |
|The p  roposed  p  arcel tax will be:
  |
|                                                   |
|                                                   |
|                                                   |
|1. Levied at a rate of___________________      
____       |
|                                  (Amount or Rate
of  the  |
|_____  _________   
|
|  Proposed  Tax)
  |
|                                                   |
|2. Collected_________________________              |
|                           (Frequency and Method of|
|____________                                       |
|Collection)                                        |
|                                                   |
|3. Levied_______________________________           |
|                     (Specify number of years or if|
|______________                                     |
|indefinitely)                                      |
|                                                   |
|If you have any questions about the  proposed  tax,
 please 
|
|  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.