Bill Text: CA AB892 | 2013-2014 | Regular Session | Amended

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Bill Title: Parcel taxes.

Sponsorship: Partisan Bill (Democrat 1)

Status: (Introduced - Dead) 2014-02-03 - From committee: Filed with the Chief Clerk pursuant to Joint Rule 56. [AB892 Detail]

Download: California-2013-AB892-Amended.html

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BILL NUMBER: AB 892	AMENDED
	BILL TEXT

	AMENDED IN ASSEMBLY  APRIL 29, 2013
	AMENDED IN ASSEMBLY  MARCH 21, 2013

INTRODUCED BY   Assembly Member Daly

                        FEBRUARY 22, 2013

   An act to amend Section 15616 of, and to add Article 3.9
(commencing with Section 53730.10) to Chapter 4 of Part 1 Division 2
of Title 5 of, the Government Code, relating to parcel taxes.


	LEGISLATIVE COUNSEL'S DIGEST


   AB 892, as amended, Daly. Parcel taxes.
   Existing law requires the Board of Equalization to annually report
to the Governor the assessed value of a state-assessed and locally
assessed real and personal property in each county, as specified;
information concerning other taxes that the board administers, and
any further information and suggestions as the board deems proper.
   This bill would additionally require the board to annually report
specified information relating to the imposition of locally assessed
parcel taxes, including, among other things, the type and rate of a
parcel tax and the number of parcels subject to or exempt from the
parcel tax. 
   Existing law authorizes local agencies to impose special taxes in
the form of parcel taxes.  
   This bill would require the legislative body of a local agency
that proposes to impose any parcel tax upon real property to adopt an
ordinance or resolution that establishes a standard calculation
method for all parcel taxes imposed by the local agency on or after
January 1, 2014. 
   Vote: majority. Appropriation: no. Fiscal committee: yes.
State-mandated local program: no.


THE PEOPLE OF THE STATE OF CALIFORNIA DO ENACT AS FOLLOWS:

  SECTION 1.  Section 15616 of the Government Code is amended to
read:
   15616.  The board shall report annually to the Governor, the
report to be printed at state expense. The report shall show:
   (a) The assessed value of state-assessed and locally assessed real
and personal property in each county and the assessed value of
state-assessed and locally assessed property in each incorporated
city or town.
   (b) Information concerning other taxes which it administers.
   (c) (1) Information relating to the imposition of each locally
assessed parcel tax, including, but not limited to, the following:
   (A) The type and rate of parcel tax imposed.
   (B) The number of parcels subject to the parcel tax.
   (C) The number of parcels exempt from the parcel tax  ,
including the number of parcels eligible for exemption but for which
the parcel tax was paid despite that eligibility  .
   (D) The sunset date of the parcel tax , if any  .
   (E) The amount of revenue received from the parcel tax.
   (2) In implementing this subdivision, the board shall utilize
existing funds or resources. 
   (c) 
    (d)  Any further information and suggestions the board
deems proper. 
  SEC. 2.    Article 3.9 (commencing with Section
53730.10) is added to Chapter 4 of Part 1 of Division 2 of Title 5 of
the Government Code, to read:

      Article 3.9.  Parcel Taxes


   53730.10.  The legislative body of each local agency shall
establish, by ordinance or resolution, a standard method for
calculating the amount of every parcel tax which is proposed by that
legislative body on or after January 1, 2014. The method that is
established as required by this section shall, notwithstanding any
other law, govern the calculation of the amount of any parcel tax
that is imposed within the jurisdiction of that local agency on or
after January 1, 2014.