Bill Text: CA AB2732 | 2021-2022 | Regular Session | Amended

California Assembly Bill 2732 (Prior Session Legislation)

Bill Title: Emergency Telephone Users Surcharge Act: Next Generation 911.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2022-04-07 - From committee: Do pass and re-refer to Com. on E.M. with recommendation: To Consent Calendar. (Ayes 12. Noes 0.) (April 6). Re-referred to Com. on E.M. [AB2732 Detail]

Download: California-2021-AB2732-Amended.html

Amended IN Assembly March 24, 2022

CALIFORNIA LEGISLATURE— 2021–2022 REGULAR SESSION

Assembly Bill

No. 2732

Introduced by Assembly Member Mullin

February 18, 2022

An act to amend ~~Section 50~~ Sections 41136 and 41137 of the Revenue and Taxation Code, relating to ~~taxation.~~ emergency systems.

LEGISLATIVE COUNSEL'S DIGEST

AB 2732, as amended, Mullin. ~~Property taxes.~~ Emergency Telephone Users Surcharge Act: Next Generation 911.

Existing law, the Emergency Telephone Users Surcharge Act, generally imposes a surcharge on amounts paid by every person in the state for intrastate telephone communication service and Voice over Internet Protocol (VoIP) service that provides access to the 911 emergency system. Under the act, the surcharge is imposed at a percentage rate not less than 0.5% nor more than 0.75% of those charges that the Office of Emergency Services annually estimates, pursuant to a specified formula, will produce sufficient revenue to fund the current fiscal year’s 911 costs, including the costs it expects to incur to plan, test, implement, and operate Next Generation 911 technology and services, as specified.
Existing law requires amounts to be paid to the state pursuant to the Emergency Telephone Users Surcharge Act to be deposited into the State Emergency Telephone Number Account and that the amounts deposited, upon appropriation by the Legislature, be spent solely for specified purposes, including payment for the installation of, and ongoing expenses for, a basic system, defined to be 911 systems, including, but not limited to, Next Generation 911 and the subsequent technologies and interfaces needed to deliver 911 voice and data information from the 911 caller to the emergency responder and the subsequent technologies and interfaces needed to send information to potential 911 callers, as provided.
This bill would require that the vendor for any Next Generation 911 systems and subsequent technologies be based in the United States.
The California Constitution generally limits the maximum amount of any ad valorem tax on real property to 1% of its full cash value and defines “full cash value” for these purposes as the county assessor’s valuation of real property as shown on the 1975–76 tax bill under “full cash value” or, thereafter, the appraised value of real property when purchased, newly constructed, or a change in ownership has occurred after the 1975 assessment. Existing property tax law requires the assessor to determine a new base year value for the portion of any taxable real property which has been newly constructed and prohibits new construction that is in progress from acquiring a new base year value until the date of completion.
~~This bill would make nonsubstantive changes to the provision relating to the base year value of real property.~~

Vote: MAJORITY Appropriation: NO Fiscal Committee: NOYES Local Program: NO

The people of the State of California do enact as follows:

SECTION 1.

Section 41136 of the Revenue and Taxation Code is amended to read:

41136.

From the funds in the State Emergency Telephone Number Account, all amounts of the surcharge collected shall, when appropriated by the Legislature, be spent solely for the following purposes:

(a) To pay refunds authorized by this part.

(b) To pay the department for the cost of the administration of this part.

(c) To pay the Office of Emergency Services for its costs in administration of the “911” emergency telephone number system.

(d) To pay bills submitted to the Office of Emergency Services by service suppliers or communications equipment companies for the installation of, and ongoing expenses for, the following communications services supplied to local agencies in connection with the “911” emergency phone number system:

(1) (A) A basic system, defined as 911 systems, including, but not limited to, Next Generation 911, and the subsequent technologies, and interfaces needed to deliver 911 voice and data information from the 911 caller to the emergency responder and the subsequent technologies, and interfaces needed to send information, including, but not limited to, alerts and warnings, to potential 911 callers.

(B) The engineering staff for any vendor of Next Generation 911 systems and subsequent technologies shall be based in the United States.

(2) A basic system with telephone central office identification.

(3) A system employing automatic call routing.

(4) Approved incremental costs.

(e) To pay claims of local agencies for approved incremental costs, not previously compensated for by another governmental agency.

(f) To pay claims of local agencies for incremental costs and amounts, not previously compensated for by another governmental agency, incurred prior to the effective date of this part, for the installation and ongoing expenses for the following communication services supplied in connection with the “911” emergency telephone number system:

(1) A basic system, defined as 911 systems, including, but not limited to, Next Generation 911, and the subsequent technologies, and interfaces needed to deliver 911 voice and data information from the 911 caller to the emergency responder and the subsequent technologies, and interfaces needed to send information, including, but not limited to, alerts and warnings, to potential 911 callers.

(2) A basic system with telephone central office identification.

(3) A system employing automatic call routing.

(4) Approved incremental costs. Incremental costs shall not be allowed unless the costs are concurred in by the Office of Emergency Services.

SEC. 2.

Section 41137 of the Revenue and Taxation Code is amended to read:

41137.

The Office of Emergency Services shall pay, from funds appropriated from the State Emergency Telephone Number Account by the Legislature, as provided in Section 41138, bills submitted by service suppliers or communications equipment companies for the installation and ongoing costs of the following communication services provided to local agencies by service suppliers in connection with the “911” emergency telephone number system:

(a) (1) A basic system, defined as 911 systems, including, but not limited to, Next Generation 911, and the subsequent technologies, and interfaces needed to deliver 911 voice and data information from the 911 caller to the emergency responder and the subsequent technologies, and interfaces needed to send information, including, but not limited to, alerts and warnings, to potential 911 callers.

(2) The engineering staff for any vendor of Next Generation 911 systems and subsequent technologies shall be based in the United States.

(b) A basic system with telephone central office identification.

(d) Approved incremental costs that have been concurred in by the Office of Emergency Services.

SECTION 1.Section 50 of the Revenue and Taxation Code is amended to read:
50.
For purposes of base year values as determined by Section 110.1, values determined for property that is purchased or changes ownership after the 1975 lien date shall be entered on the roll for the lien date next succeeding the date of the purchase or change in ownership. Values determined after the 1975 lien date for property that is newly constructed shall be entered on the roll for the lien date next succeeding the date of completion of the new construction. The value of new construction in progress on the lien date shall be entered on the roll as of the lien date. However, the value of new construction in progress shall not be a base year value until completion of that construction, as described in Section 71.