Bill Text: CA SB1150 | 2019-2020 | Regular Session | Introduced

California Senate Bill 1150 (Prior Session Legislation)

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

Bill Title: CalHome Program: loans: federally declared disaster.

Spectrum: Partisan Bill (Republican 2-0)

Status: (Introduced - Dead) 2020-03-25 - From committee with author's amendments. Read second time and amended. Re-referred to Com. on RLS. [SB1150 Detail]

Download: California-2019-SB1150-Introduced.html

CALIFORNIA LEGISLATURE— 2019–2020 REGULAR SESSION

Senate Bill

No. 1150

Introduced by Senator Nielsen

February 20, 2020

An act to amend Section 181 of the Revenue and Taxation Code, relating to property taxation.

LEGISLATIVE COUNSEL'S DIGEST

SB 1150, as introduced, Nielsen. Disaster relief.

Existing law authorizes an owner of eligible property who files a claim for reassessment based upon flood or storm damage to apply to the county assessor to defer payment of the 2nd installment of property taxes on the regular secured roll with respect to that property that are due no later than April 10, 1986, as specified. Existing law specifies that if a timely claim is filed, the payment shall be deferred without penalty or interest until the assessor has reassessed the property and a corrected bill has been issued to the property owner, after which the deferred taxes are due 30 days after the date the corrected tax bill is issued and if unpaid thereafter are delinquent. Existing law defines “eligible county” and “eligible property” for purposes of these provisions.

This bill would make nonsubstantive changes to the provisions that define those terms.

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

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

SECTION 1.

Section 181 of the Revenue and Taxation Code is amended to read:

181.

As used in this chapter:

(a) “Eligible county” means a county ~~which~~ that meets both of the following requirements:

(1) ~~Has~~ It has been proclaimed by the Governor to be in a state of disaster as a result of storms and floods occurring during February 1986.

(2) ~~Has~~ It has adopted an ordinance providing for property reassessment pursuant to Section 170.

(b) “Eligible property” means real property and any manufactured home ~~which~~ that has received the homeowners’ exemption or is eligible for the homeowners’ exemption as of March 1, 1986, and ~~which~~ that is located in an eligible county.

(c) “Property tax deferral claim” means a claim filed by the owner of eligible property in conjunction ~~with~~ with, or in addition to to, the filing of an application for reassessment of that property pursuant to Section 170, which enables the owner to defer payment of the April 10, 1986, installment of taxes on property on the regular secured roll for the 1985–86 fiscal year, as provided in Section 185.