Bill Text: CA SB1152 | 2013-2014 | Regular Session | Amended

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Bill Title: Property taxation: exemptions: veterans' organizations.

Spectrum: Slight Partisan Bill (Republican 5-2)

Status: (Engrossed - Dead) 2014-06-25 - Set, first hearing. Held in committee and under submission. [SB1152 Detail]

Download: California-2013-SB1152-Amended.html

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BILL NUMBER: SB 1152	AMENDED
	BILL TEXT

	AMENDED IN ASSEMBLY  JUNE 18, 2014
	AMENDED IN SENATE  MAY 15, 2014
	AMENDED IN SENATE  MAY 7, 2014
	AMENDED IN SENATE  APRIL 30, 2014
	AMENDED IN SENATE  MARCH 26, 2014

INTRODUCED BY   Senator Anderson
    (   Coauthors:   Senators  
Gaines,   Lieu,   Vidak,   and Walters
  ) 
    (   Coauthors:   Assembly Members 
 Achadjian   and Allen  ) 

                        FEBRUARY 20, 2014

   An act to amend Section 215.1 of the Revenue and Taxation Code,
relating to taxation, to take effect immediately, tax levy.


	LEGISLATIVE COUNSEL'S DIGEST


   SB 1152, as amended, Anderson. Property taxation: exemptions:
veterans' organizations.
   Existing property tax law establishes a veterans' organization
exemption under which property is exempt from taxation if, among
other things, that property is used exclusively for charitable
purposes and is owned by a veterans' organization.
   This bill would provide that the  veteran's  
veterans   '  organization exemption shall not be
denied to a property on the basis that the property is used for
fraternal, lodge, or social club purposes, and would make specific
findings and declarations in that regard. The bill would also provide
that the exemption shall not apply to any portion of a property that
consists of a bar where alcoholic beverages are served.
   Section 2229 of the Revenue and Taxation Code requires the
Legislature to reimburse local agencies annually for certain property
tax revenues lost as a result of any exemption or classification of
property for purposes of ad valorem property taxation.
   This bill would provide that, notwithstanding Section 2229 of the
Revenue and Taxation Code, no appropriation is made and the state
shall not reimburse local agencies for property tax revenues lost by
them pursuant to the bill.
   This bill would take effect immediately as a tax levy.
   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 215.1 of the Revenue and Taxation Code is
amended to read:
   215.1.  (a) All buildings, and so much of the real property on
which the buildings are situated as may be required for the
convenient use and occupation of the buildings, used exclusively for
charitable purposes, owned by a veterans' organization that has been
chartered by the Congress of the United States, organized and
operated for charitable purposes, when the same are used solely and
exclusively for the purpose of the organization, if not conducted for
profit and no part of the net earnings of which inures to the
benefit of any private individual or member thereof, shall be exempt
from taxation.
   (b) The exemption provided for in this section shall apply to the
property of all organizations meeting the requirements of this
 section and   section,  subdivision (b) of
Section 4 of Article XIII of the California  Constitution
  Constitution,  and paragraphs (1) to (4),
inclusive, (6), and (7) of subdivision (a) of Section 214.
   (c) (1) The exemption specified by subdivision (a) shall not be
denied to a property on the basis that the property is used for
fraternal, lodge, or social club purposes.
   (2) With regard to this subdivision, the Legislature finds and
declares all of the following:
   (A) The exempt activities of a veterans' organization as described
in subdivision (a) qualitatively differ from the exempt activities
of other nonprofit entities that use property for fraternal, lodge,
or social club purposes in that the exempt purpose of the veterans'
organization is to conduct programs to perpetuate the memory of
deceased veterans and members of the Armed Forces and to comfort
their survivors, to conduct programs for religious, charitable,
scientific, literary, or educational purposes, to sponsor or
participate in activities of a patriotic nature, and to provide
social and recreational activities for their members.
   (B) In light of this distinction, the use of real property by a
veterans' organization as described in subdivision (a), for
fraternal, lodge, or social club purposes is central to that
organization's exempt purposes and activities.
   (C) In light of the factors set forth in subparagraphs (A) and
(B), the use of real property by a veterans' organization as
described in subdivision (a) for fraternal, lodge, or social club
purposes, constitutes the exclusive use of that property for a
charitable purpose within the meaning of subdivision (b) of Section 4
of Article XIII of the California Constitution.
   (d) The exemption provided for in this section shall not apply to
any portion of a property that consists of a bar where alcoholic
beverages are served. The portion of the property ineligible for the
veterans' organization exemption shall be that area used primarily to
prepare and serve alcoholic beverages.
   (e) An organization that files a claim for the exemption provided
for in this section shall file with the assessor a valid
organizational clearance certificate issued pursuant to Section
254.6.
   (f) This exemption shall be known as the "veterans' organization
exemption."
  SEC. 2.  Notwithstanding Section 2229 of the Revenue and Taxation
Code, no appropriation is made by this act and the state shall not
reimburse any local agency for any property tax revenues lost by it
pursuant to this act.
  SEC. 3.  This act provides for a tax levy within the meaning of
Article IV of the Constitution and shall go into immediate effect.