Bill Text: CA AB866 | 2011-2012 | Regular Session | Amended
Bill Title: Local government finance: property tax revenue
Sponsorship: Partisan Bill (Democrat 1)
Status: (Introduced - Dead) 2012-02-01 - Died pursuant to Art. IV, Sec. 10(c) of the Constitution. From committee: Filed with the Chief Clerk pursuant to Joint Rule 56. [AB866 Detail]
Download: California-2011-AB866-Amended.html
BILL NUMBER: AB 866 AMENDED
BILL TEXT
AMENDED IN ASSEMBLY APRIL 6, 2011
INTRODUCED BY Assembly Member Yamada
FEBRUARY 17, 2011
An act to add Section 5899 to the Welfare and
Institutions Code, relating to mental health. An act
to add Section 97.82 to the Revenue and Taxation Code, relating to
local government finance.
LEGISLATIVE COUNSEL'S DIGEST
AB 866, as amended, Yamada. Community mental health:
Mental Health Services Fund. Local government finance:
property tax revenue allocations: county of the 28th class.
Existing property tax law requires the county auditor, in each
fiscal year, to allocate property tax revenues to local jurisdictions
in accordance with specified formulas and procedures, and generally
requires that each jurisdiction be allocated an amount equal to the
total of the amount of revenue allocated to that jurisdiction in the
prior fiscal year, subject to certain modifications, and that
jurisdiction's portion of the annual tax increment, as defined.
Existing property tax law also reduces the amounts of ad valorem
property tax revenue that would otherwise be annually allocated to
the county, cities, and special districts pursuant to these general
allocation requirements by requiring, for purposes of determining
property tax revenue allocations in each county for the 1992-93 and
1993-94 fiscal years, that the amounts of property tax revenue deemed
allocated in the prior fiscal year to the county, cities, and
special districts be reduced in accordance with certain formulas. It
requires that the revenues not allocated to the county, cities, and
special districts as a result of these reductions be transferred to
the Educational Revenue Augmentation Fund in that county for
allocation to school districts, community college districts, and the
county office of education.
This bill would, for the 2012-13 fiscal year and for each fiscal
year thereafter, require the auditor of a qualified county, as
defined, to increase the total amount of ad valorem property tax
revenue otherwise required to be allocated to that county by the
county equity amount, as defined, and to commensurately reduce the
total amount of ad valorem property tax revenue otherwise required to
be allocated to school entities in the county, as specified.
This bill would make legislative findings and declarations as to
the necessity of a special statute.
By imposing new duties in the annual allocation of ad valorem
property tax revenues, the 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 these
statutory provisions.
Existing law contains provisions governing the operation and
financing of community mental health services for the mentally
disordered in every county through locally administered and locally
controlled community mental health programs. Existing law, the Mental
Health Services Act, an initiative measure enacted by the voters as
Proposition 63 at the November 2, 2004, statewide general election,
establishes the Mental Health Services Fund to fund various county
mental health programs and requires the department to adopt
regulations to implement the program. The act provides that it may be
amended by the Legislature by a 2/3 vote of each house as long as
the amendment is consistent with and furthers the intent of the act,
and that the Legislature may also clarify procedures and terms of the
act by majority vote.
This bill would authorize the department to specify alternative
procedures for small counties for purposes of regulations relating to
the act, and would define "small county" as a county with a
population of less than 250,000 people according to the most recent
Department of Finance projection. The bill would state the finding of
the Legislature that the measure clarifies a term or procedure for
purposes of the Mental Health Services Act.
Vote: majority. Appropriation: no. Fiscal committee: yes.
State-mandated local program: no yes .
THE PEOPLE OF THE STATE OF CALIFORNIA DO ENACT AS FOLLOWS:
SECTION 1. Section 97.82 is added to the
Revenue and Taxation Code , to read:
97.82. (a) Notwithstanding any other law, for the 2012-13 fiscal
year and for each fiscal year thereafter, the auditor of a qualified
county shall do both of the following:
(1) Increase the total amount of ad valorem property tax revenue
that is otherwise required to be allocated to that county by the
county equity amount.
(2) (A) Decrease the total amount of ad valorem property tax
revenue that is otherwise required to be allocated to the county
Educational Revenue Augmentation Fund by the county equity amount.
(B) If, for any fiscal year, there is not enough ad valorem
property tax revenue that is otherwise required to be allocated to a
county Educational Revenue Augmentation Fund for the auditor to
complete the allocation reduction required by subparagraph (A), the
auditor shall additionally reduce the total amount of ad valorem
property tax revenue that is otherwise required to be allocated to
all school districts in the county for that fiscal year by an amount
equal to the difference between the county equity amount and the
amount of ad valorem property tax revenue that is otherwise required
to be allocated to the county Educational Revenue Augmentation Fund
for that fiscal year. This reduction for each school district in the
county shall be the percentage share of the total reduction that is
equal to the proportion that the total amount of ad valorem property
tax revenue that is otherwise required to be allocated to the school
district bears to the total amount of ad valorem property tax revenue
that is otherwise required to be allocated to all school districts
in a county. For purposes of this subparagraph, "school districts" do
not include any districts that are excess tax school entities, as
defined in Section 95.
(C) Any reduction in the amount of ad valorem property tax
revenues deposited in the county's Educational Revenue Augmentation
Fund as a result of subparagraph (A) shall be applied exclusively to
reduce the amounts that are allocated from that fund to school
districts and county offices of education, and shall not be applied
to reduce the amounts of ad valorem property tax revenues that are
otherwise required to be allocated from that fund to community
college districts.
(b) For purposes of this section, all of the following shall
apply:
(1) "County equity amount" means that amount, as calculated by the
auditor, equal to 5.6783 percent of the amount of ad valorem
property tax revenues allocated to a qualified city in the
immediately preceding fiscal year.
(2) "Qualified city" means the city that is located within the
boundaries of a qualified county that incorporated on January 1,
1987.
(3) "Qualified county" means the county of the 28th class as
described in Section 28049 of the Government Code.
(c) For the 2012-13 fiscal year and for each fiscal year
thereafter, ad valorem property tax revenue allocations made pursuant
to Sections 96.1 and 96.5 shall not incorporate the allocation
adjustments made by this section.
SEC. 2. The Legislature finds and declares that a
special law is necessary and that a general law cannot be made
applicable within the meaning of Section 16 of Article IV of the
California Constitution because of the unique fiscal pressures being
encountered by the county of the 28th class in providing vital public
services.
SEC. 3. 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.
SECTION 1. Section 5899 is added to the Welfare
and Institutions Code, to read:
5899. In adopting regulations pursuant to Section 5898 the
department may specify alternative procedures for small countries.
For the purpose, "small county" means a county that has a population
of less than 250,000 people according to the most recent Department
of Finance projection.
SEC. 2. The Legislature finds and declares that
this measure clarifies a term or procedure of the Mental Health
Services Act within the meaning of Section 18 of that act.
