California 2013 2013-2014 Regular Session

California Assembly Bill AB892 Amended / Bill

Filed 04/29/2013

 BILL NUMBER: AB 892AMENDED BILL TEXT AMENDED IN ASSEMBLY APRIL 29, 2013 AMENDED IN ASSEMBLY MARCH 21, 2013 INTRODUCED BY Assembly Member Daly FEBRUARY 22, 2013 An act to amend Section 15616 of, and to add Article 3.9 (commencing with Section 53730.10) to Chapter 4 of Part 1 Division 2 of Title 5 of, the Government Code, relating to parcel taxes. LEGISLATIVE COUNSEL'S DIGEST AB 892, as amended, Daly. Parcel taxes. Existing law requires the Board of Equalization to annually report to the Governor the assessed value of a state-assessed and locally assessed real and personal property in each county, as specified; information concerning other taxes that the board administers, and any further information and suggestions as the board deems proper. This bill would additionally require the board to annually report specified information relating to the imposition of locally assessed parcel taxes, including, among other things, the type and rate of a parcel tax and the number of parcels subject to or exempt from the parcel tax.  Existing law authorizes local agencies to impose special taxes in the form of parcel taxes.   This bill would require the legislative body of a local agency that proposes to impose any parcel tax upon real property to adopt an ordinance or resolution that establishes a standard calculation method for all parcel taxes imposed by the local agency on or after January 1, 2014.  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 15616 of the Government Code is amended to read: 15616. The board shall report annually to the Governor, the report to be printed at state expense. The report shall show: (a) The assessed value of state-assessed and locally assessed real and personal property in each county and the assessed value of state-assessed and locally assessed property in each incorporated city or town. (b) Information concerning other taxes which it administers. (c) (1) Information relating to the imposition of each locally assessed parcel tax, including, but not limited to, the following: (A) The type and rate of parcel tax imposed. (B) The number of parcels subject to the parcel tax. (C) The number of parcels exempt from the parcel tax  , including the number of parcels eligible for exemption but for which the parcel tax was paid despite that eligibility  . (D) The sunset date of the parcel tax , if any  . (E) The amount of revenue received from the parcel tax. (2) In implementing this subdivision, the board shall utilize existing funds or resources.  (c)   (d)  Any further information and suggestions the board deems proper.  SEC. 2.   Article 3.9 (commencing with Section 53730.10) is added to Chapter 4 of Part 1 of Division 2 of Title 5 of the Government Code, to read: Article 3.9. Parcel Taxes 53730.10. The legislative body of each local agency shall establish, by ordinance or resolution, a standard method for calculating the amount of every parcel tax which is proposed by that legislative body on or after January 1, 2014. The method that is established as required by this section shall, notwithstanding any other law, govern the calculation of the amount of any parcel tax that is imposed within the jurisdiction of that local agency on or after January 1, 2014.