California Senate Bill SB874 Amended / Bill

 BILL NUMBER: SB 874AMENDED BILL TEXT AMENDED IN SENATE MARCH 21, 2011 INTRODUCED BY Senator Hancock FEBRUARY 18, 2011 An act to amend  Section 60 of the Revenue and Taxation   Sections 50079 and 50079.1 of the Government  Code, relating to taxation. LEGISLATIVE COUNSEL'S DIGEST SB 874, as amended, Hancock.  Property taxation: change in ownership: definition.   School districts: community college districts: parcel taxes: exemptions.   Existing law authorizes any school district to impose qualified special taxes within the district pursuant to specified procedures. Existing law defines qualified special taxes as special taxes that apply uniformly to all taxpayers or all real property within the school district and may include taxes that exempt persons 65 years of age or older or for persons receiving Supplemental Security Income for a disability regardless of age.   This bill would also provide that qualified special taxes may include taxes that exempt persons receiving Social Security Disability Insurance, regardless of age.   Existing law authorizes a community college district to impose special taxes in accordance with specified procedures, and requires the taxes to be applied uniformly to all taxpayers or real property within the district, except that unimproved property may be taxed at a lower rate than improved property.   This bill would provide an additional exception to the uniformity requirement of the special tax described above by authorizing an exemption for taxpayers 65 years of age or older and for persons receiving Supplemental Security Income for a disability or Social Security Disability Insurance, regardless of age.   Existing law defines, for purposes of property taxation, "change in ownership" to mean a transfer of a present interest in real property, the value of which is substantially equal to the value of the fee interest.   This bill would make a technical, nonsubstantive change to that provision.  Vote: majority. Appropriation: no. Fiscal committee: no. State-mandated local program: no. THE PEOPLE OF THE STATE OF CALIFORNIA DO ENACT AS FOLLOWS:  SECTION 1.   Section 50079 of the   Government Code   is amended to read:  50079. (a) Subject to Section 4 of Article XIII A of the California Constitution, any school district may impose qualified special taxes within the district pursuant to the procedures established in Article 3.5 (commencing with Section 50075) and any other applicable procedures provided by law. (b) (1) As used in this section, "qualified special taxes" means special taxes that apply uniformly to all taxpayers or all real property within the school district, except that "qualified special taxes" may include taxes that provide for an exemption from those taxes for taxpayers 65 years of age or older or for persons receiving Supplemental Security Income for a disability  or Social Security Disability Insurance  , regardless of age. (2) "Qualified special taxes" do not include special taxes imposed on a particular class of property or taxpayers.  SEC. 2.   Section 50079.1 of the   Government Code   is amended to read:  50079.1. A community college district may impose a special tax pursuant to Article 3.5 (commencing with Section 50075). The special taxes shall be applied uniformly to all taxpayers or real property within the district, except that unimproved property may be taxed at a lower rate than improved property and taxpayers 65 years of age or older and persons receiving Supplemental Security Income for a disability or Social Security Disability Insurance, regardless of age, may be exempt from payment of the special tax  .  SECTION 1.   Section 60 of the Revenue and Taxation Code is amended to read: 60. "Change in ownership" means a transfer of a present interest in real property, including the beneficial use thereof, the value of which is substantially equal to the value of the fee interest.