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

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

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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 SENATE  MARCH 26, 2014

INTRODUCED BY   Senator Anderson

                        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.   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 property owned by an organization
that satisfies the requirements for the veterans' organization
exemption may not be denied the veterans' organization exemption
because the property is occasionally made available for private
rentals as a service to the community, under specified conditions.
 
   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. 

   Existing property tax law, in accordance with the California
Constitution, provides for a "welfare exemption" for property used
exclusively for religious, hospital, scientific, or charitable
purposes, and that is owned or operated by certain types of nonprofit
entities, if certain qualifying criteria are met.  

   Existing property tax law exempts from taxation all personal
property owned by certain veteran organizations, when the property is
used solely and exclusively for the purposes of the organization,
and certain qualifying criteria are met.  
   This bill would declare the intent of the Legislature to enact
legislation relating to those provisions. 
   Vote: majority. Appropriation: no. Fiscal committee:  no
  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  which
  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 subdivision (b) of Section 4 of Article XIII of the
California Constitution and paragraphs (1) to (7), inclusive, of
subdivision (a) of Section 214.
   (c) 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.
   (d)  (1)    This exemption shall be known as the
"veterans' organization exemption." 
   (2) Property owned by an organization that satisfies the
requirements of Section 215 or this section shall not be denied the
veterans' organization exemption because the property is occasionally
made available for private rentals as a service to the community,
provided that the amount of rental fee charged is limited to that
amount necessary to reimburse the veterans' organization for its
costs in making the rental available, and any proceeds from the
rentals are used exclusively for the charitable purposes of the
organization.  
  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.  
  SECTION 1.    It is the intent of the Legislature
to enact legislation relating to property tax exemptions for property
used exclusively for religious, hospital, scientific, or charitable
purposes, and personal property owned by federally chartered veteran
organizations.