California Assembly Bill AB1012 Latest Draft

 BILL NUMBER: AB 1012AMENDED BILL TEXT AMENDED IN ASSEMBLY MAY 7, 2013 INTRODUCED BY Assembly Member Gomez FEBRUARY 22, 2013 An act to amend Section 2615.6 of the Revenue and Taxation Code, relating to taxation. LEGISLATIVE COUNSEL'S DIGEST AB 1012, as amended, Gomez. County tax bill: notice: property tax assistance and postponement. Existing law requires, when the county sends to any person  a   an annual  tax bill, that the bill be accompanied by a notice regarding property tax assistance and postponement for senior citizens, as specified. Existing law requires the text of this notice to be prepared by the Franchise Tax Board. This bill would  eliminate   provide that  the notification requirement regarding property tax  assistance and  postponement  programs  for senior citizens  shall be inoperative for any property tax year for which funding for these programs is not provided in state law  . 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 2615.6 of the Revenue and Taxation Code is amended to read: 2615.6. When the county sends to any person a tax bill, it shall be accompanied by a notice regarding property tax assistance for senior citizens under the Gonsalves-Deukmejian-Petris Senior Citizens Property Tax Assistance Law. The text of this notice shall be prepared by the Franchise Tax Board.   SECTION 1.   Section 2615.6 of the   Revenue and Taxation Code   is amended to read:  2615.6.  (a)    When the county sends to any person a tax bill, it shall be accompanied by a notice regarding property tax assistance and postponement for senior citizens under the Gonsalves-Deukmejian-Petris Senior Citizens Property Tax Assistance Law and the Senior Citizens Property Tax Postponement Law. The text of this notice shall be prepared by the Franchise Tax Board.  (b) Subdivision (a) is inoperative for any lien date for which funding for the Gonsalves-Deukmejian-Petris Senior Citizens Property Tax Assistance Law (Chapter 1 (commencing with Section 20501) of Part 10.5 of Division 2), and for the Senior Citizens and Disabled Citizens Property Tax Postponement Law (Chapter 2 (commencing with Section 20581) of Part 10.5 of Division 2), is not provided by state law. If subdivision (a) has become inoperative under this subdivision, subdivision (a) shall become operative again commencing with the first lien date for which funding for these laws is provided by state law.