Bill Text: CA SB1214 | 2013-2014 | Regular Session | Amended
Bill Title: State Controller: property tax postponement.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2014-05-23 - Held in committee and under submission. [SB1214 Detail]
Download: California-2013-SB1214-Amended.html
BILL NUMBER: SB 1214 AMENDED
BILL TEXT
AMENDED IN SENATE MAY 6, 2014
AMENDED IN SENATE APRIL 23, 2014
AMENDED IN SENATE APRIL 10, 2014
INTRODUCED BY Senator Anderson
FEBRUARY 20, 2014
An act to amend Sections 16181 and 16211
16181, 16210, 16211, 16211.5, of, to repeal Section
16213 Sections 16212, 16213, and 16214 of, and
to repeal and add Section 16180 of, the Government Code, and to amend
Sections 2515, 3375, 20583, 20584, 20621,
20622, 20645.5, and 20645.6 of, to amend and repeal Section
20623 of, and to add Section 3376 to, and to
repeal and add Sections 2514 and 20602 of, the Revenue and
Taxation Code, relating to state government, and making an
appropriation therefor.
LEGISLATIVE COUNSEL'S DIGEST
SB 1214, as amended, Anderson. State Controller: property tax
postponement.
The Senior Citizens and Disabled Citizens Property Tax
Postponement Law, until February 20, 2009, authorized a claimant, as
defined, to file a claim with the Controller to postpone the payment
of ad valorem property taxes, where household income, as defined, did
not exceed specified amounts. That law authorized the Controller,
upon approval of the claim, to either make payment directly to
specified entities, or to issue the claimant a certificate of
eligibility that constituted a written promise of the state to pay
the amount specified on the certificate, as provided. That law
required these payments to be made out of specified funds
appropriated to the Controller, as specified, and also required
certain repaid property tax postponement payments to be paid into an
impound account and transferred, as specified, to the General Fund.
Existing law, on and after February 20, 2009, prohibits a person
from filing a claim for postponement, and prohibits the Controller
from accepting applications for postponement, under the Senior
Citizens and Disabled Citizens Property Tax Postponement Law.
This bill would make inoperative the prohibition against a person
filing a claim for postponement and the Controller from accepting
applications for postponement under the program as of July 1, 2016,
and would repeal these provisions on January 1, 2017.
The bill would create in the State Treasury a Senior Citizens and
Disabled Citizens Property Tax Postponement Fund and would require
the fund to be an interest bearing fund. The bill would require that
repaid property tax postponement payments be transferred
from the impound account to, or be directly deposited
into, into the newly created fund. The
bill would also require any remaining impound account funds as of
January 1, 2015, to be transferred into the newly created fund. The
bill would continuously appropriate these funds to the Controller for
purposes of administering the property tax postponement program, as
specified.
Existing law requires a tax collector to notify the Controller, as
directed, of all property subject to a recorded notice of lien for
postponed property taxes that becomes tax defaulted subsequent to the
date of entry on the secured roll of specified information or
becomes subject to collection procedures.
This bill would, instead, require a tax collector or assessor, as
applicable, to notify the Controller, within 60 days, as directed, of
all property subject to such a recorded notice that becomes tax
defaulted subsequent to the date of entry on the secured roll of
specified information, or where the claimant has transferred
ownership of residential dwelling or there has been a change of
mailing address, or the claimant has been determined to be deceased.
Existing law requires the Controller to maintain a record of all
properties against which a notice of lien for postponed property
taxes has been recorded, and upon written request of any person or
entity, as specified, issue a written statement of lien status, as
provided. Existing law authorizes the Controller to establish a
reasonable fee, not to exceed $10, for the provision of the statement
of lien status.
This bill would increase the limitation on the amount of the fee
the Controller is authorized to establish for providing the statement
of lien status from $10 to $30.
Existing law requires that the owners equity interest in the
residential dwelling be at least 20% of the full value of the
property in order to be eligible to participate in the postponement
program.
This bill would increase the equity requirement to at least 40%.
The bill would make conforming changes to related provisions.
Existing law requires a claim for postponement to be filed after
May 15 of the calendar year in which the postponement is claimed, and
on or before December 10 of that fiscal year.
This bill would instead require a claim for postponement to be
filed after September 1 of the fiscal year in which postponement is
claimed, and on or before April 10 of that fiscal year.
Existing law requires, if a postponement claim, as specified, is
filed timely but before the delinquency date of the first or 2nd
installment of property taxes, that any delinquent penalties and
interest for the fiscal year be canceled unless the failure to
perfect the claim was due to willful neglect on the part of the
claimant or representative, in which case the certificates of
eligibility for the fiscal year can be used to pay delinquent taxes
only if accompanied by sufficient amounts to pay the delinquent
interest and penalties.
This bill would instead require, if a postponement claim is filed
timely before the delinquency date of the 2nd installment of property
taxes on the secured roll, that any delinquent penalties, costs,
fees, and interest accrued for the fiscal year be canceled. The bill
would instead require, in the event of willful neglect to perfect the
claim, that an electronic funds transfer for that current fiscal
year be used to pay the delinquent taxes only if the amount is
sufficient to pay delinquent penalties, costs, fees, and interest.
The bill would authorize the tax collector, if the payment amount
sufficient to pay all of the delinquent penalties, costs, fees, and
interest is not received by the tax collector within 30 days from the
date of the electronic funds transfer, to return the electronic
funds transfer to the Controller to deny the postponement claim. The
bill would require the Controller to provide a specified notification
to the claimant and a copy of the notification to the tax collector.
The bill would require the Controller, upon approval of
a claim, to make payments directly to a county tax collector for
the property taxes owed on behalf of a qualified claimant. The bill
would revise existing provisions relating to certificates of
eligibility and warrants to conform to the electronic funds transfer
provisions.
The bill would also require the Controller, upon written request
of the tax collector, to provide the tax collector with information
that is required for the preparation and enforcement of the sale of
tax-defaulted property, and would require the tax collector or his or
her designee to certify, under penalty of perjury, that the
information is requested for these purposes. The bill would also
provide that any information provided to the tax collector is not a
public record and is not open to public inspection. By requiring the
tax collector to make a certification under penalty of perjury, the
bill would expand the crime of perjury, thereby imposing a
state-mandated local program.
Existing constitutional provisions require that a statute that
limits the right of access to the meetings of public bodies or the
writings of public officials and agencies be adopted with findings
demonstrating the interest protected by the limitation and the need
for protecting that interest.
This bill would make legislative findings to that effect.
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 no reimbursement is required by this
act for a specified reason.
Vote: 2/3. Appropriation: yes. Fiscal committee: yes.
State-mandated local program: yes.
THE PEOPLE OF THE STATE OF CALIFORNIA DO ENACT AS FOLLOWS:
SECTION 1. Section 16180 of the Government Code is repealed.
SEC. 2. Section 16180 is added to the Government Code, to read:
16180. (a) There is hereby created in the State Treasury a Senior
Citizens and Disabled Citizens Property Tax Postponement Fund, which
shall be an interest bearing fund. Subject to subdivision (b) and
notwithstanding Section 13340, the fund is continuously appropriated
to the Controller, commencing January 1, 2015, for purposes of
administering this chapter, including, but not limited to, necessary
administrative costs and disbursements relating to the postponement
of property taxes pursuant to the Senior Citizens and Disabled
Citizens Property Tax Postponement Law (Chapter 2 (commencing with
Section 20581) of Part 10.5 of Division 2 of the Revenue and Taxation
Code).
(b) The Controller shall transfer any moneys in the fund in excess
of ten million dollars ($10,000,000) to the General Fund.
(c) Any loan repayments relating to the Senior Citizens and
Disabled Citizens Property Tax Postponement Law that are not
deposited into an impound account, as described in Section 16210 or
16211.5, shall be deposited into the Senior Citizens and
Disabled Citizens Property Tax Postponement Fund.
(d) Any impound account funds remaining as of January 1, 2015,
shall be transferred into the Senior Citizens and Disabled Citizens
Property Tax Postponement Fund.
SEC. 3. Section 16181 of the Government Code is amended to read:
16181. (a) The Controller shall maintain a record of all
properties against which a notice of lien for postponed property
taxes has been recorded. The record shall include, but not be limited
to, the names of each claimant, a description of the real property
against which the lien is recorded, the identification number of the
notice of lien assigned by the Controller, and the amount of the
lien.
(b) The Controller shall maintain a record of all properties
against which the Department of Housing and Community Development has
been notified to withhold the transfer of title. The record shall
include, but not be limited to, the names of each claimant, a
description of the mobilehome against which a lien is charged, and
the amount of the lien.
(c) Upon written request of any person or entity, or the agent of
either, having a legal or equitable interest in real property or a
mobilehome which is subject to a lien for postponed taxes, the
Controller shall within 10 working days following receipt of the
request issue a written statement showing the amount of the
obligation secured by the lien as of the date of such statement and
such other information as will reasonably enable the person or
entity, or the agent of either, to determine the amount to be paid
the Controller in order to obtain a certificate of release or
discharge of the lien for postponed taxes.
(d) The Controller shall adopt regulations necessary to implement
the provisions of this chapter and may establish a reasonable fee,
not to exceed thirty dollars ($30), for the provision of the
statement of lien status provided for herein.
SEC. 4. Section 16210 of the Government
Code is amended to read:
16210. In the event that If the
amount secured by the state's lien provided for in Article 1
(commencing with Section 16180) is paid by reason of the sale or
condemnation of the property on which the lien attaches, the funds
so received shall be placed in an impound
account for a period of six months. In connection with the
establishment of such an account, the Controller shall release the
state's lien in the manner prescribed by Section 16186.
the Senior Citizens and Disabled Citizens Property Tax
Postponement Fund.
SEC. 4. SEC. 5. Section 16211 of the
Government Code is amended to read:
16211. (a) The claimant under Chapter 2 (commencing with Section
20581), Chapter 3 (commencing with Section 20625), Chapter 3.3
(commencing with Section 20639, or Chapter 3.5 (commencing with
Section 20640)) of Part 10.5 of Division 2 of the Revenue and
Taxation Code whose residential dwelling was sold or condemned may
draw upon the amount in the account to purchase a new residential
dwelling, and the amount so drawn shall be secured by a new lien
against the new residential dwelling from the time the Controller
records the new lien against the new residential dwelling as provided
for under Section 16182.
(b) In the case of real property, the Controller shall subordinate
the new lien to the lien of the note and deed of trust of the
purchase money obligations used in the acquisition of the new
residential dwelling, provided the claimant has an equity of at least
40 percent of the full value of the property, as required by
paragraph (1) of subdivision (b) of Section 20583 of the Revenue and
Taxation Code, prior to recordation of that subordination. The lien
shall have priority over all subsequent liens, except as provided in
Section 2192.1 of the Revenue and Taxation Code.
SEC. 6. Section 16211.5 of the
Government Code is amended to read:
16211.5. (a) In the event that If
the real property securing the state's lien provided for in Article 1
(commencing with Section 16180) is the residential dwelling of a
claimant under Chapter 2 (commencing with Section 20581) of Part 10.5
of Division 2 of the Revenue and Taxation Code and is voluntarily
sold, the funds derived from the voluntary sale of the residential
dwelling shall be placed in an impound account for a period
of six months. In connection with the establishment of such account,
the Senior Citizens and Disabled Citizens Property Tax
Postponement Fund. At that time, the Controller shall release
the state's lien in the manner prescribed by Section 16186.
(b) The claimant under Chapter 2 (commencing with Section 20581)
of Part 10.5 of Division 2 of the Revenue and Taxation Code whose
residential dwelling was voluntarily sold may
shall not draw upon the amount in the account to
purchase a new residential dwelling, and the amount so drawn shall be
secured by a new lien against the new residential dwelling from the
time the Controller records the new lien against the new residential
dwelling as provided for under Section 16182.
The Controller shall subordinate such new lien to the
note and deed of trust of the purchase money obligations used in the
acquisition of the new residential dwelling, provided the claimant
has an equity of at least 20 percent of the full value of the
property, as required by paragraph (1) of subdivision (b) of Section
20583 of the Revenue and Taxation Code, prior to recordation of such
subordination. Such lien shall have priority over all subsequent
liens, except as provided in Section 2192.1 of the Revenue and
Taxation Code. Senior Citizens and Disabled Citizens
Property Tax Postponement Fund.
SEC. 7. Section 16212 of the Government
Code is repealed.
16212. An amount drawn pursuant to Section 16211 or 16211.5 shall
be treated as an amount paid pursuant to Section 16180 for all
purposes of this chapter.
SEC. 5. SEC. 8. Section 16213 of the
Government Code is repealed.
SEC. 9. Section 16214 of the Government
Code is repealed.
16214. All moneys in an impound account created pursuant to this
article are continually appropriated to the Controller for the
purposes of this article.
SEC. 10. Section 2514 of the Revenue
and Taxation Code is repealed.
2514. (a) Upon receipt of a certificate of eligibility described
in Section 20602, Section 20639.6, or Section 20640.6 signed by the
claimant, the claimant's spouse, or authorized agent appointed under
regulations adopted by the Controller pursuant to Section 20603 or
Section 20640.7, the tax collector shall ascertain whether the amount
of money entered on the certificate by such claimant or agent, when
added to other amounts available for such purpose, are sufficient to
pay the amount due and owing.
If such is the case, the tax collector or his or her designee
shall countersign the certificate and mark the tax paid. Once signed
and countersigned, a certificate of eligibility shall be deemed a
negotiable instrument for purposes of all laws of this state, as
specified in subdivision (d) of Section 20602. Upon acceptance of
such a certificate:
(1) The tax collector shall enter the fact that taxes on the
property have been postponed in appropriate columns on the roll. In
the case of the secured roll, this information may be entered in that
portion of the roll which has been designated for tax default
information required by Section 3439.
(2) In the case of a certificate of eligibility issued pursuant to
Section 20602, the tax collector shall determine if the property
described in the certificate of eligibility is subject to a lien
recorded pursuant to Section 16182 of the Government Code. If the
property is not subject to such a lien, the tax collector shall enter
the amount paid by use of the certificate, the date of such payment,
the Controller's identification number shown on the certificate of
eligibility, the address of the property covered by the certificate,
and the name of the claimant as shown on the certificate on a "notice
of lien for postponed property taxes" form which shall be provided
by the Controller. The tax collector shall thereafter forward such
notice of lien form to the assessor.
(3) With respect to a claimant whose property taxes are paid by a
lender from an impound, trust, or other type of account described in
Section 2954 of the Civil Code, the tax collector shall notify the
auditor of the claimant's name and address, and the amount of money
entered on the certificate.
The auditor, treasurer, or disbursing officer shall send a check
in the amount of money entered on the certificate to said claimant
within 30 days following the date on which the installment is paid by
the lender or the certificate of eligibility is received from the
claimant, whichever is later.
(b) The procedures established by this chapter shall not be
construed to require a lender to alter the manner in which a lender
makes payment of the property taxes of such claimant.
(c) Notwithstanding any other provision in this section, any
action required of a local agency by this section in order to give
effect to the Senior Citizens Mobilehome Property Tax Postponement
Law (Chapter 3.3 (commencing with Section 20639) of Part 10.5 of
Division 2, and that has been determined by the Commission on State
Mandates to be a reimbursable mandate, shall be optional.
SEC. 11. Section 2514 is added to the
Revenue and Taxation Code , to read:
2514. (a) With respect to a claimant whose property taxes are
paid by a lender from an impound, trust, or other type of account
described in Section 2954 of the Civil Code, the tax collector shall
notify the auditor of the claimant's name and address, and the
duplicate amount of money the Controller transferred to the tax
collector via an electronic funds transfer. The county auditor,
treasurer, or disbursing officer shall send a check in the amount of
money based on the electronic funds transfer by the Controller, to
the Controller, within 60 days following the date on which the
installment is paid by the lender.
(b) The procedures established by this chapter shall not be
construed to require a lender to alter the manner in which a lender
makes payment of the property taxes of the claimant.
SEC. 12. Section 2515 of the Revenue
and Taxation Code is amended to read:
2515. (a) Upon receipt of a "notice of lien for postponed
property taxes" from the tax collector, the assessor shall
immediately:
(1) Enter, on the notice of lien, a description of the real
property for which the taxes have been paid by use of a certificate
of eligibility pursuant to Section 2514. Such description shall be a
"metes and bounds," "lot-block-tract," or such other description as
is determined by the Controller to sufficiently describe the real
property for the purpose of securing the state's lien.
(2) Enter on the notice of lien, the names of all record owners of
the property described under subdivision (a) of this section, as
disclosed by the assessor's records.
(3) Upon entry of the information required by
subdivisions (a) and (b) of this section paragraphs
(1) and (2) on the notice of lien, the assessor shall
immediately forward the notice of lien to the county recorder.
(4) Enter on the assessment records applicable to such
the property, the fact that the taxes on the
property have been postponed and the Controller's identification
number, and shall, and, when
such the record reveals a change in the
ownership status of the property subsequent to the date of entry of
the postponement information thereon, shall notify the
Controller Controller, within 60 days of
receiving notification, of such that
change in the ownership status in the manner prescribed by the
Controller.
(b) From the time of recordation of the notice of lien pursuant to
Section 16182 of the Government Code, the lien for postponed
property taxes shall be deemed to impart constructive notice of the
contents thereof to subsequent purchasers, mortgagees, lessees and
other lienors.
SEC. 6. SEC. 13. Section 3375 of the
Revenue and Taxation Code is amended to read:
3375. The tax collector or assessor, whichever is
applicable, shall notify the Controller, within 60 days,
in the manner as the Controller shall direct, of all property
subject to a "Notice of Lien for Postponed Property Taxes"
"notice of lien for postponed property taxes"
recorded pursuant to Section 16182 of the Government Code that
becomes tax defaulted subsequent to the date of entry on the secured
roll of the information required by subdivision (a) of Section
2514. 2514, or where the claimant has
transferred ownership of the residential dwelling or there has been a
change of mailing address, or the claimant has been determined as
deceased.
SEC. 7. SEC. 14. Section 3376 is
added to the Revenue and Taxation Code, to read:
3376. (a) Upon request of the tax collector, the Controller shall
provide to the tax collector information that is required for the
preparation and enforcement of the sale of property under this part.
This information may include social security numbers.
(b) The tax collector or his or her designee shall certify, under
penalty of perjury, to the Controller, that the information requested
pursuant to subdivision (a) is required for the purposes specified
in subdivision (a).
(c) Any information provided to the tax collector pursuant to this
subdivision is not a public record and is not open to public
inspection.
SEC. 15. Section 20583 of the Revenue
and Taxation Code is amended to read:
20583. (a) "Residential dwelling" means a dwelling occupied as
the principal place of residence of the claimant, and so much of the
land surrounding it as is reasonably necessary for use of the
dwelling as a home, owned by the claimant, the claimant and spouse,
or by the claimant and either another individual eligible for
postponement under this chapter or an individual described in
subdivision (a), (b), or (c) of Section 20511 and located in this
state. It shall include condominiums and mobilehomes that are
assessed as realty for local property tax purposes. It also includes
part of a multidwelling or multipurpose building and a part of the
land upon which it is built. In the case of a mobilehome not assessed
as real property that is located on land owned by the claimant,
"residential dwelling" includes the land on which the mobilehome is
situated and so much of the land surrounding it as reasonably
necessary for use of the mobilehome as a home.
(b) As used in this chapter in reference to ownership interests in
residential dwellings, "owned" includes (1) the interest of a vendee
in possession under a land sale contract provided that the contract
or memorandum thereof is recorded and only from the date of
recordation of the contract or memorandum thereof in the office of
the county recorder where the residential dwelling is located, (2)
the interest of the holder of a life estate provided that the
instrument creating the life estate is recorded and only from the
date of recordation of the instrument creating the life estate in the
office of the county recorder where the residential dwelling is
located, but "owned" does not include the interest of the holder of
any remainder interest or the holder of a reversionary interest in
the residential dwelling, (3) the interest of a joint tenant or a
tenant in common in the residential dwelling or the interest of a
tenant where title is held in tenancy by the entirety or a community
property interest where title is held as community property, and (4)
the interest in the residential dwelling in which the title is held
in trust, as described in subdivision (d) of Section 62, provided
that the Controller determines that the state's interest is
adequately protected.
(c) For purposes of this chapter, the registered owner of a
mobilehome shall be deemed to be the owner of the mobilehome.
(d) Except as provided in subdivision (c), and Chapter 3
(commencing with Section 20625), ownership must be evidenced by an
instrument duly recorded in the office of the county where the
residential dwelling is located.
(e) "Residential dwelling" does not include any of the following:
(1) Any residential dwelling in which the owners do not have an
equity of at least 20 40 percent of the
full value of the property as determined for purposes of property
taxation or at least 20 40 percent of
the fair market value as determined by the Controller and where the
Controller determines that the state's interest is adequately
protected. The 20-percent 40-percent
equity requirement shall be met at the time the claimant or
authorized agent files an initial postponement claim and tenders to
the tax collector the initial certificate of eligibility described in
Sections 20602, 20639.6, and 20640.6.
(2) Any residential dwelling in which the claimant's interest is
held pursuant to a contract of sale or under a life estate, unless
the claimant obtains the written consent of the vendor under the
contract of sale, or the holder of the reversionary interest upon
termination of the life estate, for the postponement of taxes and the
creation of a lien on the real property in favor of the state for
amounts postponed pursuant to this act.
(3) Any residential dwelling on which the claimant does not
receive a secured tax bill.
(4) Any residential dwelling in which the claimant's interest is
held as a possessory interest, except as provided in Chapter 3.5
(commencing with Section 20640).
(f) Notwithstanding subdivision (c) of Section 20584, houseboats
and floating homes, as defined by Section 20583.1, on which property
taxes are delinquent at the time the application for postponement
under this chapter is made, shall not be eligible for postponement.
SEC. 8. SEC. 16. Section 20584 of the
Revenue and Taxation Code is amended to read:
20584. (a) "Property taxes" means all ad valorem property taxes,
special assessments, and other charges or user fees that are
attributable to the residential dwelling on the county tax bill and
the ad valorem property taxes, special assessments, or other charges
or user fees appearing on the tax bill of any chartered city that
levies and collects its own property taxes.
(b) Whenever a residential dwelling is an integral part of a
larger tax unit, such as a duplex, farm or a multipurpose building,
"property taxes" shall be the percentage of the total property taxes
as the value of the residential dwelling is of the value of the total
tax unit.
(c) "Property taxes" includes any property taxes for current
fiscal years for which the claim is made and excludes delinquent
taxes for prior fiscal years.
SEC. 17. Section 20602 of the Revenue
and Taxation Code is repealed.
20602. (a) Upon approval of a claim described in Section 20601,
the Controller may do either of the following:
(1) Make payments directly to a lender, mortgage company, escrow
company, or county tax collector for the property taxes owed on
behalf of a qualified claimant. Payments may, upon appropriation by
the Legislature, be made out of the amounts otherwise appropriated
pursuant to Section 16100 of the Government Code that are secured by
a lien and obligation as specified by Article 1 (commencing with
Section 16180) of Chapter 5 of Division 4 of the Government Code.
(2) Issue to the claimant a certificate of eligibility, which
shall consist of two parts, both of which shall contain the name of
the claimant, the address of the residential dwelling on which the
claimant has applied for property tax postponement, and that other
information and in that form as the Controller shall prescribe. In
the event that that residential dwelling is located in a chartered
city which levies and collects its own taxes, the Controller shall
issue a duplicate certificate of eligibility to pay all or any part
of the property taxes appearing on that city's tax bill. Each part of
a certificate of eligibility shall be payable in an unspecified
amount and shall contain statements to identify the property tax
installment to which it may be applied.
(b) The Controller shall prescribe the form of the certificates of
eligibility to pay all delinquent taxes and assessments authorized
by this chapter.
Upon or accompanying each certificate shall be a brief statement
explaining that (1) those taxpayers whose property taxes are paid by
a lender via an impound, trust or other similar account should enter
the total amount of each installment on their respective certificates
and mail both certificates to the tax collector at the same time,
and (2) those taxpayers will receive a refund check from the county
or city in the amount they entered on each certificate, within 30
days following the date on which the installment is paid by the
lender or the certificate of eligibility is received by the tax
collector, whichever is later, and (3) the intent of this procedure
is to make sure the taxes on the claimant's dwelling are not paid
twice.
(c) When a certificate of eligibility has been signed by the
claimant, his or her spouse, or authorized agent and countersigned by
the person authorized to collect property taxes or assessments for
the local agency, such certificate shall constitute a written promise
on the part of the State of California to pay the sum of money
specified therein and such signed and countersigned certificate shall
be deemed a negotiable instrument for the sole purpose of the
payment of property taxes owing in the name of the claimant or his or
her spouse for purposes of all laws of this state.
(d) A certificate of eligibility shall be valid for the duration
prescribed thereon by the Controller.
(e) The Controller shall issue certificates of eligibility claims
approved on or before September 30 between October 15 and November 1
of the fiscal year for which postponement is claimed. Certificates
for claims approved after September 30 shall be issued at such times
as the Controller determines will best implement the purpose of this
chapter.
(f) The Controller shall prescribe the manner in which a claimant
eligible under this chapter, who has been issued a certificate of
eligibility which is lost or destroyed prior to being filed with the
local agency pursuant to subdivision (b) may obtain a duplicate copy
of said certificate as a replacement. (Under such conditions as may
be prescribed by the Controller, a duplicate copy shall be deemed as
having been filed with the local agency as of the date a claimant
requests issuance of such duplicate copy.)
SEC. 18. Section 20602 is added to the
Revenue and Taxation Code , to read:
20602. Upon approval of a claim described in Section 20601, the
Controller shall make payments directly to a county tax collector for
the property taxes owed on behalf of a qualified claimant. Upon
appropriation by the Legislature, payments may be made out of the
amounts otherwise appropriated pursuant to Section 16100 of the
Government Code that are secured by a secured tax lien and obligation
as specified by Article 1 (commencing with Section 16180) of Chapter
5 of Division 4 of the Government Code.
SEC. 19. Section 20621 of the Revenue
and Taxation Code is amended to read:
20621. Each claimant applying for postponement under Article 2
(commencing with Section 20601) shall file a claim under penalty of
perjury with the Controller on a form supplied by the Controller. The
claim shall contain all of the following:
(a) Evidence acceptable to the Controller that the person was a
"senior citizen claimant" or a "blind or disabled claimant."
(b) A statement showing the household income for the period
set forth in Section 20503.
(c) A statement describing the residential dwelling in a manner
that the Controller may prescribe.
(d) The name of the county in which the residential dwelling is
located and the address of the residential dwelling.
(e) The county assessor's parcel number applicable to the property
for which the claimant is applying for the postponement of property
taxes.
(f) (1) Documentation evidencing the current existence of any
abstract of judgment, federal tax lien, or state tax lien filed or
recorded against the applicant, and any recorded mortgage or deed of
trust that affects the subject residential dwelling, for the purpose
of determining that the claimant possesses a 20-percent
40-percent equity in the subject residential
dwelling as required by paragraph (1) of subdivision (b) of Section
20583.
(2) Actual costs, not in excess of fifty dollars ($50), paid by
the claimant to obtain the documentation shall, in the event the
Controller issues a certificate of eligibility, reduce the amount of
the lien for the year, but not the face amount of the payment
prescribed in Section 16180 of the Government Code.
(g) Other information required by the Controller to establish
eligibility.
SEC. 9. SEC. 20. Section 20622 of
the Revenue and Taxation Code is amended to read:
20622. The claim for postponement shall be filed after September
1 of the fiscal year in which postponement is claimed, and on or
before April 10 of that fiscal year; if April 10 falls on Saturday,
Sunday, or a legal holiday, the date is extended to the next business
day.
SEC. 10. SEC. 21. Section 20623 of
the Revenue and Taxation Code is amended to read:
20623. (a) No person shall file a claim for postponement under
this chapter on or after the effective date of the act
adding this section, February 20, 2009, and the
Controller shall not accept applications for postponement under this
chapter on or after that date.
(b) This section shall become inoperative on July 1, 2016, and as
of January 1, 2017, is repealed, unless a later enacted statute that
is enacted before January 1, 2017, deletes or extends the dates on
which it becomes inoperative and is repealed.
SEC. 11. SEC. 22. Section 20645.5 of
the Revenue and Taxation Code is amended to read:
20645.5. (a) If a postponement claim under Chapter 2 (commencing
with Section 20581), Chapter 3.3 (commencing with Section 20639), or
Chapter 3.5 (commencing with Section 20640) is filed timely before
the delinquency date of the second installment of property taxes on
the secured roll, then any delinquent penalties, costs, fees, and
interest accrued for that fiscal year shall be canceled unless the
failure to perfect the claim was due to willful neglect on the part
of the claimant or representative.
(b) In the event of willful neglect, an electronic funds transfer
for that current fiscal year can be used to pay delinquent taxes
only if accompanied by sufficient amounts to pay all of the
delinquent penalties, costs, fees, and interest. If an amount
sufficient to pay all of the delinquent penalties, costs, fees, and
interest is not received by the tax collector within 30 days from the
date of the electronic funds transfer, the tax collector may return
the electronic funds transfer to the Controller to deny the
postponement claim.
(c) (1) The Controller shall notify the claimant in writing when
the electronic funds transfer has been submitted to the tax
collector.
(2) In the event of willful neglect, in addition to the
information required pursuant to paragraph (1), the Controller shall
also notify the claimant in writing and provide a copy of the
notification to the tax collector, that a payment amount sufficient
to pay all of the delinquent penalties, costs, fees, and interest
must be received by the tax collector within 30 days from the date of
the electronic funds transfer, and that if this payment is not
received by the tax collector, the tax collector may return the
electronic funds transfer to the Controller to deny the postponement
claim.
SEC. 12. SEC. 23. Section 20645.6 of
the Revenue and Taxation Code is amended to read:
20645.6. (a) If the Controller denies a postponement claim under
Chapter 2 (commencing with Section 20581), Chapter 3 (commencing with
Section 20625), Chapter 3.3 (commencing with Section 20639), or
Chapter 3.5 (commencing with Section 20640), and the denial is
reversed after appeal pursuant to Section 20645.1, the Controller
shall electronically transfer funds to the county, if the taxes for
the fiscal year have been paid, for the amount of the taxes. If the
taxes for the fiscal year are delinquent, any resulting penalties or
interest shall be canceled.
(b) The Controller shall notify the claimant in writing when an
electronic funds transfer has been made pursuant to subdivision (a).
SEC. 13. SEC. 24. The Legislature
finds and declares that Section 6 of this act, which adds Section
3376 to the Revenue and Taxation Code, imposes a limitation on the
public's right of access to the meetings of public bodies or the
writings of public officials and agencies within the meaning of
Section 3 of Article I of the California Constitution. Pursuant to
that constitutional provision, the Legislature makes the following
findings to demonstrate the interest protected by this limitation and
the need for protecting that interest:
In order to protect those persons subject to enforcement of Part 6
(commencing with Section 3351) of Division 1 of the Revenue and
Taxation Code against the risk of identity theft, it is in the state'
s interest to limit public access to information.
SEC. 14. SEC. 25. No reimbursement
is required by this act pursuant to Section 6 of Article XIII B of
the California Constitution because the only costs that may be
incurred by a local agency or school district will be incurred
because this act creates a new crime or infraction, eliminates a
crime or infraction, or changes the penalty for a crime or
infraction, within the meaning of Section 17556 of the Government
Code, or changes the definition of a crime within the meaning of
Section 6 of Article XIII B of the California Constitution.
