Bill Text: CA SB1214 | 2013-2014 | Regular Session | Introduced

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

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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-Introduced.html

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BILL NUMBER: SB 1214	INTRODUCED
	BILL TEXT


INTRODUCED BY   Senator Anderson

                        FEBRUARY 20, 2014

   An act to amend Section 16213 of, and to repeal and add Section
16180 of, the Government Code, and to amend and repeal Section 20623
of the Revenue and Taxation Code, relating to state government, and
making an appropriation therefor.



	LEGISLATIVE COUNSEL'S DIGEST


   SB 1214, as introduced, 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, 2015,
and would repeal these provisions on January 1, 2016.
   This bill would create in the State Treasury a Senior Citizens and
Disabled Citizens Property Tax Postponement Fund. The bill would
require that repaid property tax postponement payments be transferred
from the impound account to, or be directly deposited 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.
   Vote: 2/3. Appropriation: yes. Fiscal committee: yes.
State-mandated local program: no.


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

  SECTION 1.  Section 16180 of the Government Code is repealed.

   16180.  Out of the amount appropriated to the Controller by
Section 16100, the sum of twelve million seven hundred thousand
dollars ($12,700,000) for the 1977-78 fiscal year and each fiscal
year thereafter is hereby made available to the Controller to pay the
face amount of all certificates of eligibility for the postponement
of property taxes submitted to the Controller which are signed and
countersigned in the manner specified in Sections 20602, 20603,
20639.6, 20640.6, and 20640.7 of the Revenue and Taxation Code.

  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.
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.
  SEC. 3.  Section 16213 of the Government Code is amended to read:
   16213.  At the end of the six-month period specified in Section
16210 or the six-month period specified in Section 16211.5, all funds
remaining in an impound account shall be transferred to the 
General Fund   Senior Citizens and Disabled Citizens
Property Tax Postponement Fund, established pursuant to Section 16180
 .
  SEC. 4.  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, 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, 2015, and as
of January 1, 2016, is repealed, unless a later enacted statute that
is enacted before January 1, 2016, deletes or extends the dates on
which it becomes inoperative and is repealed.