CALIFORNIA LEGISLATURE 20172018 REGULAR SESSION Assembly Bill No. 2458Introduced by Assembly Member WeberFebruary 14, 2018 An act to amend Section 50079 of the Government Code, and to amend Section 2611.6 of the Revenue and Taxation Code, relating to taxation. LEGISLATIVE COUNSEL'S DIGESTAB 2458, as introduced, Weber. Qualified special taxes: exemption: information.Existing law authorizes school districts to impose qualified special taxes, subject to specified constitutional and statutory provisions. Existing law defines qualified special taxes for those purposes as taxes that apply uniformly to all taxpayers or all real property within a school district but may provide for an exemption for persons who are 65 years of age or older, for persons receiving Supplemental Security Income for a disability, or for persons receiving Social Security Disability Insurance benefits, as specified. Existing property tax law requires that each county tax bill, or a statement accompanying that bill, include specified information.This bill would, if a school district provides for an exemption from a qualified special tax described above, require a county tax collector to include a hyperlink, identified as Parcel Tax Exemptions, on the tax collectors homepage to another location on the tax collectors Internet Web site that contains information on how to apply for that exemption, and would require a county tax collector to include a hyperlink to the homepage of the tax collector on each county tax bill. By imposing new duties on county officials relating to property tax administration, this bill would impose a state-mandated local program.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, if the Commission on State Mandates determines that the bill contains costs mandated by the state, reimbursement for those costs shall be made pursuant to the statutory provisions noted above.Digest Key Vote: MAJORITY Appropriation: NO Fiscal Committee: YES Local Program: YES Bill TextThe 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 XIIIA 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 any or all of the following taxpayers:(A) Persons who are 65 years of age or older.(B) Persons receiving Supplemental Security Income for a disability, regardless of age.(C) Persons receiving Social Security Disability Insurance benefits, regardless of age, whose yearly income does not exceed 250 percent of the 2012 federal poverty guidelines issued by the United States Department of Health and Human Services.(2) Qualified special taxes do not include special taxes imposed on a particular class of property or taxpayers.(c) The amendments made to this section by Chapter 81 of the Statutes of 2015 are declaratory of existing law.(d) Any exemption granted pursuant to subdivision (b) shall remain in effect until the taxpayer becomes ineligible. If the taxpayer becomes ineligible for the exemption for any reason, a new exemption may be granted in the same manner.(e) If a school district provides for an exemption for a qualified special tax pursuant to subdivision (b), the tax collector of that county shall include a hyperlink, which shall be identified as Parcel Tax Exemptions, on the tax collectors homepage to another location on the tax collectors Internet Web site that contains information on how to apply for that exemption. As used in this subdivision, the terms homepage, hyperlink, and Internet Web site, have the same meaning as those terms are defined in subdivision (e) of Section 1368.015 of the Health and Safety Code.SEC. 2. Section 2611.6 of the Revenue and Taxation Code is amended to read:2611.6. The following information shall be included in each county tax bill, whether mailed or electronically transmitted, or in a separate statement accompanying the bill:(a) The full value of locally assessed property, including assessments made for irrigation district purposes in accordance with Section 26625.1 of the Water Code.(b) The tax rate required by Article XIIIA of the California Constitution.(c) The rate or dollar amount of taxes levied in excess of the 1-percent limitation to pay for voter-approved indebtedness incurred before July 1, 1978, or bonded indebtedness for the acquisition or improvement of real property approved by two-thirds of the voters on or after June 4, 1986.(d) The amount of any special taxes and special assessments levied.(e) The amount of any tax rate reduction pursuant to Section 96.8, with the notation: Tax reduction by (name of jurisdiction).(f) The amount of any exemptions. Exemptions reimbursable by the state shall be shown separately.(g) The total taxes due and payable on the property covered by the bill.(h) Instructions on tendering payment, including the name and mailing address of the tax collector.(i) The billing of any special purpose parcel tax as required by paragraph (2) of subdivision (b) of Section 53087.4 of the Government Code, or any successor to that paragraph.(j) Information specifying all of the following:(1) That if the taxpayer disagrees with the assessed value as shown on the tax bill, the taxpayer has the right to an informal assessment review by contacting the assessors office.(2) That if the taxpayer and the assessor are unable to agree on a proper assessed value pursuant to an informal assessment review, the taxpayer has the right to file an application for reduction in assessment for the following year with the county board of equalization or the assessment appeals board, as applicable, and the time period during which the application will be accepted.(3) The address of the clerk of the county board of equalization or the assessment appeals board, as applicable, at which forms for an application for reduction in assessment may be obtained.(4) That if an informal or formal assessment review is requested, relief from penalties shall apply only to the difference between the county assessors final determination of value and the value on the assessment roll for the fiscal year covered.(k) If a school district in that county has provided for an exemption for a qualified special tax pursuant to subdivision (b) of Section 50079 of the Government Code, the URL of the homepage of the tax collector. The URL of the homepage shall be identified on the tax bill under the heading of Parcel Tax Exemptions. As used in this subdivision, the terms homepage and URL have the same meaning as those terms are defined in subdivision (e) of Section 1368.015 of the Health and Safety Code.SEC. 3. If the Commission on State Mandates determines that this act contains costs mandated by the state, reimbursement to local agencies and school districts for those costs shall be made pursuant to Part 7 (commencing with Section 17500) of Division 4 of Title 2 of the Government Code.
CALIFORNIA LEGISLATURE 20172018 REGULAR SESSION Assembly Bill No. 2458Introduced by Assembly Member WeberFebruary 14, 2018 An act to amend Section 50079 of the Government Code, and to amend Section 2611.6 of the Revenue and Taxation Code, relating to taxation. LEGISLATIVE COUNSEL'S DIGESTAB 2458, as introduced, Weber. Qualified special taxes: exemption: information.Existing law authorizes school districts to impose qualified special taxes, subject to specified constitutional and statutory provisions. Existing law defines qualified special taxes for those purposes as taxes that apply uniformly to all taxpayers or all real property within a school district but may provide for an exemption for persons who are 65 years of age or older, for persons receiving Supplemental Security Income for a disability, or for persons receiving Social Security Disability Insurance benefits, as specified. Existing property tax law requires that each county tax bill, or a statement accompanying that bill, include specified information.This bill would, if a school district provides for an exemption from a qualified special tax described above, require a county tax collector to include a hyperlink, identified as Parcel Tax Exemptions, on the tax collectors homepage to another location on the tax collectors Internet Web site that contains information on how to apply for that exemption, and would require a county tax collector to include a hyperlink to the homepage of the tax collector on each county tax bill. By imposing new duties on county officials relating to property tax administration, this bill would impose a state-mandated local program.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, if the Commission on State Mandates determines that the bill contains costs mandated by the state, reimbursement for those costs shall be made pursuant to the statutory provisions noted above.Digest Key Vote: MAJORITY Appropriation: NO Fiscal Committee: YES Local Program: YES
CALIFORNIA LEGISLATURE 20172018 REGULAR SESSION
Assembly Bill No. 2458
Introduced by Assembly Member WeberFebruary 14, 2018
Introduced by Assembly Member Weber
February 14, 2018
An act to amend Section 50079 of the Government Code, and to amend Section 2611.6 of the Revenue and Taxation Code, relating to taxation.
LEGISLATIVE COUNSEL'S DIGEST
## LEGISLATIVE COUNSEL'S DIGEST
AB 2458, as introduced, Weber. Qualified special taxes: exemption: information.
Existing law authorizes school districts to impose qualified special taxes, subject to specified constitutional and statutory provisions. Existing law defines qualified special taxes for those purposes as taxes that apply uniformly to all taxpayers or all real property within a school district but may provide for an exemption for persons who are 65 years of age or older, for persons receiving Supplemental Security Income for a disability, or for persons receiving Social Security Disability Insurance benefits, as specified. Existing property tax law requires that each county tax bill, or a statement accompanying that bill, include specified information.This bill would, if a school district provides for an exemption from a qualified special tax described above, require a county tax collector to include a hyperlink, identified as Parcel Tax Exemptions, on the tax collectors homepage to another location on the tax collectors Internet Web site that contains information on how to apply for that exemption, and would require a county tax collector to include a hyperlink to the homepage of the tax collector on each county tax bill. By imposing new duties on county officials relating to property tax administration, this bill would impose a state-mandated local program.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, if the Commission on State Mandates determines that the bill contains costs mandated by the state, reimbursement for those costs shall be made pursuant to the statutory provisions noted above.
Existing law authorizes school districts to impose qualified special taxes, subject to specified constitutional and statutory provisions. Existing law defines qualified special taxes for those purposes as taxes that apply uniformly to all taxpayers or all real property within a school district but may provide for an exemption for persons who are 65 years of age or older, for persons receiving Supplemental Security Income for a disability, or for persons receiving Social Security Disability Insurance benefits, as specified.
Existing property tax law requires that each county tax bill, or a statement accompanying that bill, include specified information.
This bill would, if a school district provides for an exemption from a qualified special tax described above, require a county tax collector to include a hyperlink, identified as Parcel Tax Exemptions, on the tax collectors homepage to another location on the tax collectors Internet Web site that contains information on how to apply for that exemption, and would require a county tax collector to include a hyperlink to the homepage of the tax collector on each county tax bill. By imposing new duties on county officials relating to property tax administration, this bill would impose a state-mandated local program.
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, if the Commission on State Mandates determines that the bill contains costs mandated by the state, reimbursement for those costs shall be made pursuant to the statutory provisions noted above.
## Digest Key
## Bill Text
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 XIIIA 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 any or all of the following taxpayers:(A) Persons who are 65 years of age or older.(B) Persons receiving Supplemental Security Income for a disability, regardless of age.(C) Persons receiving Social Security Disability Insurance benefits, regardless of age, whose yearly income does not exceed 250 percent of the 2012 federal poverty guidelines issued by the United States Department of Health and Human Services.(2) Qualified special taxes do not include special taxes imposed on a particular class of property or taxpayers.(c) The amendments made to this section by Chapter 81 of the Statutes of 2015 are declaratory of existing law.(d) Any exemption granted pursuant to subdivision (b) shall remain in effect until the taxpayer becomes ineligible. If the taxpayer becomes ineligible for the exemption for any reason, a new exemption may be granted in the same manner.(e) If a school district provides for an exemption for a qualified special tax pursuant to subdivision (b), the tax collector of that county shall include a hyperlink, which shall be identified as Parcel Tax Exemptions, on the tax collectors homepage to another location on the tax collectors Internet Web site that contains information on how to apply for that exemption. As used in this subdivision, the terms homepage, hyperlink, and Internet Web site, have the same meaning as those terms are defined in subdivision (e) of Section 1368.015 of the Health and Safety Code.SEC. 2. Section 2611.6 of the Revenue and Taxation Code is amended to read:2611.6. The following information shall be included in each county tax bill, whether mailed or electronically transmitted, or in a separate statement accompanying the bill:(a) The full value of locally assessed property, including assessments made for irrigation district purposes in accordance with Section 26625.1 of the Water Code.(b) The tax rate required by Article XIIIA of the California Constitution.(c) The rate or dollar amount of taxes levied in excess of the 1-percent limitation to pay for voter-approved indebtedness incurred before July 1, 1978, or bonded indebtedness for the acquisition or improvement of real property approved by two-thirds of the voters on or after June 4, 1986.(d) The amount of any special taxes and special assessments levied.(e) The amount of any tax rate reduction pursuant to Section 96.8, with the notation: Tax reduction by (name of jurisdiction).(f) The amount of any exemptions. Exemptions reimbursable by the state shall be shown separately.(g) The total taxes due and payable on the property covered by the bill.(h) Instructions on tendering payment, including the name and mailing address of the tax collector.(i) The billing of any special purpose parcel tax as required by paragraph (2) of subdivision (b) of Section 53087.4 of the Government Code, or any successor to that paragraph.(j) Information specifying all of the following:(1) That if the taxpayer disagrees with the assessed value as shown on the tax bill, the taxpayer has the right to an informal assessment review by contacting the assessors office.(2) That if the taxpayer and the assessor are unable to agree on a proper assessed value pursuant to an informal assessment review, the taxpayer has the right to file an application for reduction in assessment for the following year with the county board of equalization or the assessment appeals board, as applicable, and the time period during which the application will be accepted.(3) The address of the clerk of the county board of equalization or the assessment appeals board, as applicable, at which forms for an application for reduction in assessment may be obtained.(4) That if an informal or formal assessment review is requested, relief from penalties shall apply only to the difference between the county assessors final determination of value and the value on the assessment roll for the fiscal year covered.(k) If a school district in that county has provided for an exemption for a qualified special tax pursuant to subdivision (b) of Section 50079 of the Government Code, the URL of the homepage of the tax collector. The URL of the homepage shall be identified on the tax bill under the heading of Parcel Tax Exemptions. As used in this subdivision, the terms homepage and URL have the same meaning as those terms are defined in subdivision (e) of Section 1368.015 of the Health and Safety Code.SEC. 3. If the Commission on State Mandates determines that this act contains costs mandated by the state, reimbursement to local agencies and school districts for those costs shall be made pursuant to Part 7 (commencing with Section 17500) of Division 4 of Title 2 of the Government Code.
The people of the State of California do enact as follows:
## 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 XIIIA 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 any or all of the following taxpayers:(A) Persons who are 65 years of age or older.(B) Persons receiving Supplemental Security Income for a disability, regardless of age.(C) Persons receiving Social Security Disability Insurance benefits, regardless of age, whose yearly income does not exceed 250 percent of the 2012 federal poverty guidelines issued by the United States Department of Health and Human Services.(2) Qualified special taxes do not include special taxes imposed on a particular class of property or taxpayers.(c) The amendments made to this section by Chapter 81 of the Statutes of 2015 are declaratory of existing law.(d) Any exemption granted pursuant to subdivision (b) shall remain in effect until the taxpayer becomes ineligible. If the taxpayer becomes ineligible for the exemption for any reason, a new exemption may be granted in the same manner.(e) If a school district provides for an exemption for a qualified special tax pursuant to subdivision (b), the tax collector of that county shall include a hyperlink, which shall be identified as Parcel Tax Exemptions, on the tax collectors homepage to another location on the tax collectors Internet Web site that contains information on how to apply for that exemption. As used in this subdivision, the terms homepage, hyperlink, and Internet Web site, have the same meaning as those terms are defined in subdivision (e) of Section 1368.015 of the Health and Safety Code.
SECTION 1. Section 50079 of the Government Code is amended to read:
### SECTION 1.
50079. (a) Subject to Section 4 of Article XIIIA 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 any or all of the following taxpayers:(A) Persons who are 65 years of age or older.(B) Persons receiving Supplemental Security Income for a disability, regardless of age.(C) Persons receiving Social Security Disability Insurance benefits, regardless of age, whose yearly income does not exceed 250 percent of the 2012 federal poverty guidelines issued by the United States Department of Health and Human Services.(2) Qualified special taxes do not include special taxes imposed on a particular class of property or taxpayers.(c) The amendments made to this section by Chapter 81 of the Statutes of 2015 are declaratory of existing law.(d) Any exemption granted pursuant to subdivision (b) shall remain in effect until the taxpayer becomes ineligible. If the taxpayer becomes ineligible for the exemption for any reason, a new exemption may be granted in the same manner.(e) If a school district provides for an exemption for a qualified special tax pursuant to subdivision (b), the tax collector of that county shall include a hyperlink, which shall be identified as Parcel Tax Exemptions, on the tax collectors homepage to another location on the tax collectors Internet Web site that contains information on how to apply for that exemption. As used in this subdivision, the terms homepage, hyperlink, and Internet Web site, have the same meaning as those terms are defined in subdivision (e) of Section 1368.015 of the Health and Safety Code.
50079. (a) Subject to Section 4 of Article XIIIA 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 any or all of the following taxpayers:(A) Persons who are 65 years of age or older.(B) Persons receiving Supplemental Security Income for a disability, regardless of age.(C) Persons receiving Social Security Disability Insurance benefits, regardless of age, whose yearly income does not exceed 250 percent of the 2012 federal poverty guidelines issued by the United States Department of Health and Human Services.(2) Qualified special taxes do not include special taxes imposed on a particular class of property or taxpayers.(c) The amendments made to this section by Chapter 81 of the Statutes of 2015 are declaratory of existing law.(d) Any exemption granted pursuant to subdivision (b) shall remain in effect until the taxpayer becomes ineligible. If the taxpayer becomes ineligible for the exemption for any reason, a new exemption may be granted in the same manner.(e) If a school district provides for an exemption for a qualified special tax pursuant to subdivision (b), the tax collector of that county shall include a hyperlink, which shall be identified as Parcel Tax Exemptions, on the tax collectors homepage to another location on the tax collectors Internet Web site that contains information on how to apply for that exemption. As used in this subdivision, the terms homepage, hyperlink, and Internet Web site, have the same meaning as those terms are defined in subdivision (e) of Section 1368.015 of the Health and Safety Code.
50079. (a) Subject to Section 4 of Article XIIIA 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 any or all of the following taxpayers:(A) Persons who are 65 years of age or older.(B) Persons receiving Supplemental Security Income for a disability, regardless of age.(C) Persons receiving Social Security Disability Insurance benefits, regardless of age, whose yearly income does not exceed 250 percent of the 2012 federal poverty guidelines issued by the United States Department of Health and Human Services.(2) Qualified special taxes do not include special taxes imposed on a particular class of property or taxpayers.(c) The amendments made to this section by Chapter 81 of the Statutes of 2015 are declaratory of existing law.(d) Any exemption granted pursuant to subdivision (b) shall remain in effect until the taxpayer becomes ineligible. If the taxpayer becomes ineligible for the exemption for any reason, a new exemption may be granted in the same manner.(e) If a school district provides for an exemption for a qualified special tax pursuant to subdivision (b), the tax collector of that county shall include a hyperlink, which shall be identified as Parcel Tax Exemptions, on the tax collectors homepage to another location on the tax collectors Internet Web site that contains information on how to apply for that exemption. As used in this subdivision, the terms homepage, hyperlink, and Internet Web site, have the same meaning as those terms are defined in subdivision (e) of Section 1368.015 of the Health and Safety Code.
50079. (a) Subject to Section 4 of Article XIIIA 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 any or all of the following taxpayers:
(A) Persons who are 65 years of age or older.
(B) Persons receiving Supplemental Security Income for a disability, regardless of age.
(C) Persons receiving Social Security Disability Insurance benefits, regardless of age, whose yearly income does not exceed 250 percent of the 2012 federal poverty guidelines issued by the United States Department of Health and Human Services.
(2) Qualified special taxes do not include special taxes imposed on a particular class of property or taxpayers.
(c) The amendments made to this section by Chapter 81 of the Statutes of 2015 are declaratory of existing law.
(d) Any exemption granted pursuant to subdivision (b) shall remain in effect until the taxpayer becomes ineligible. If the taxpayer becomes ineligible for the exemption for any reason, a new exemption may be granted in the same manner.
(e) If a school district provides for an exemption for a qualified special tax pursuant to subdivision (b), the tax collector of that county shall include a hyperlink, which shall be identified as Parcel Tax Exemptions, on the tax collectors homepage to another location on the tax collectors Internet Web site that contains information on how to apply for that exemption. As used in this subdivision, the terms homepage, hyperlink, and Internet Web site, have the same meaning as those terms are defined in subdivision (e) of Section 1368.015 of the Health and Safety Code.
SEC. 2. Section 2611.6 of the Revenue and Taxation Code is amended to read:2611.6. The following information shall be included in each county tax bill, whether mailed or electronically transmitted, or in a separate statement accompanying the bill:(a) The full value of locally assessed property, including assessments made for irrigation district purposes in accordance with Section 26625.1 of the Water Code.(b) The tax rate required by Article XIIIA of the California Constitution.(c) The rate or dollar amount of taxes levied in excess of the 1-percent limitation to pay for voter-approved indebtedness incurred before July 1, 1978, or bonded indebtedness for the acquisition or improvement of real property approved by two-thirds of the voters on or after June 4, 1986.(d) The amount of any special taxes and special assessments levied.(e) The amount of any tax rate reduction pursuant to Section 96.8, with the notation: Tax reduction by (name of jurisdiction).(f) The amount of any exemptions. Exemptions reimbursable by the state shall be shown separately.(g) The total taxes due and payable on the property covered by the bill.(h) Instructions on tendering payment, including the name and mailing address of the tax collector.(i) The billing of any special purpose parcel tax as required by paragraph (2) of subdivision (b) of Section 53087.4 of the Government Code, or any successor to that paragraph.(j) Information specifying all of the following:(1) That if the taxpayer disagrees with the assessed value as shown on the tax bill, the taxpayer has the right to an informal assessment review by contacting the assessors office.(2) That if the taxpayer and the assessor are unable to agree on a proper assessed value pursuant to an informal assessment review, the taxpayer has the right to file an application for reduction in assessment for the following year with the county board of equalization or the assessment appeals board, as applicable, and the time period during which the application will be accepted.(3) The address of the clerk of the county board of equalization or the assessment appeals board, as applicable, at which forms for an application for reduction in assessment may be obtained.(4) That if an informal or formal assessment review is requested, relief from penalties shall apply only to the difference between the county assessors final determination of value and the value on the assessment roll for the fiscal year covered.(k) If a school district in that county has provided for an exemption for a qualified special tax pursuant to subdivision (b) of Section 50079 of the Government Code, the URL of the homepage of the tax collector. The URL of the homepage shall be identified on the tax bill under the heading of Parcel Tax Exemptions. As used in this subdivision, the terms homepage and URL have the same meaning as those terms are defined in subdivision (e) of Section 1368.015 of the Health and Safety Code.
SEC. 2. Section 2611.6 of the Revenue and Taxation Code is amended to read:
### SEC. 2.
2611.6. The following information shall be included in each county tax bill, whether mailed or electronically transmitted, or in a separate statement accompanying the bill:(a) The full value of locally assessed property, including assessments made for irrigation district purposes in accordance with Section 26625.1 of the Water Code.(b) The tax rate required by Article XIIIA of the California Constitution.(c) The rate or dollar amount of taxes levied in excess of the 1-percent limitation to pay for voter-approved indebtedness incurred before July 1, 1978, or bonded indebtedness for the acquisition or improvement of real property approved by two-thirds of the voters on or after June 4, 1986.(d) The amount of any special taxes and special assessments levied.(e) The amount of any tax rate reduction pursuant to Section 96.8, with the notation: Tax reduction by (name of jurisdiction).(f) The amount of any exemptions. Exemptions reimbursable by the state shall be shown separately.(g) The total taxes due and payable on the property covered by the bill.(h) Instructions on tendering payment, including the name and mailing address of the tax collector.(i) The billing of any special purpose parcel tax as required by paragraph (2) of subdivision (b) of Section 53087.4 of the Government Code, or any successor to that paragraph.(j) Information specifying all of the following:(1) That if the taxpayer disagrees with the assessed value as shown on the tax bill, the taxpayer has the right to an informal assessment review by contacting the assessors office.(2) That if the taxpayer and the assessor are unable to agree on a proper assessed value pursuant to an informal assessment review, the taxpayer has the right to file an application for reduction in assessment for the following year with the county board of equalization or the assessment appeals board, as applicable, and the time period during which the application will be accepted.(3) The address of the clerk of the county board of equalization or the assessment appeals board, as applicable, at which forms for an application for reduction in assessment may be obtained.(4) That if an informal or formal assessment review is requested, relief from penalties shall apply only to the difference between the county assessors final determination of value and the value on the assessment roll for the fiscal year covered.(k) If a school district in that county has provided for an exemption for a qualified special tax pursuant to subdivision (b) of Section 50079 of the Government Code, the URL of the homepage of the tax collector. The URL of the homepage shall be identified on the tax bill under the heading of Parcel Tax Exemptions. As used in this subdivision, the terms homepage and URL have the same meaning as those terms are defined in subdivision (e) of Section 1368.015 of the Health and Safety Code.
2611.6. The following information shall be included in each county tax bill, whether mailed or electronically transmitted, or in a separate statement accompanying the bill:(a) The full value of locally assessed property, including assessments made for irrigation district purposes in accordance with Section 26625.1 of the Water Code.(b) The tax rate required by Article XIIIA of the California Constitution.(c) The rate or dollar amount of taxes levied in excess of the 1-percent limitation to pay for voter-approved indebtedness incurred before July 1, 1978, or bonded indebtedness for the acquisition or improvement of real property approved by two-thirds of the voters on or after June 4, 1986.(d) The amount of any special taxes and special assessments levied.(e) The amount of any tax rate reduction pursuant to Section 96.8, with the notation: Tax reduction by (name of jurisdiction).(f) The amount of any exemptions. Exemptions reimbursable by the state shall be shown separately.(g) The total taxes due and payable on the property covered by the bill.(h) Instructions on tendering payment, including the name and mailing address of the tax collector.(i) The billing of any special purpose parcel tax as required by paragraph (2) of subdivision (b) of Section 53087.4 of the Government Code, or any successor to that paragraph.(j) Information specifying all of the following:(1) That if the taxpayer disagrees with the assessed value as shown on the tax bill, the taxpayer has the right to an informal assessment review by contacting the assessors office.(2) That if the taxpayer and the assessor are unable to agree on a proper assessed value pursuant to an informal assessment review, the taxpayer has the right to file an application for reduction in assessment for the following year with the county board of equalization or the assessment appeals board, as applicable, and the time period during which the application will be accepted.(3) The address of the clerk of the county board of equalization or the assessment appeals board, as applicable, at which forms for an application for reduction in assessment may be obtained.(4) That if an informal or formal assessment review is requested, relief from penalties shall apply only to the difference between the county assessors final determination of value and the value on the assessment roll for the fiscal year covered.(k) If a school district in that county has provided for an exemption for a qualified special tax pursuant to subdivision (b) of Section 50079 of the Government Code, the URL of the homepage of the tax collector. The URL of the homepage shall be identified on the tax bill under the heading of Parcel Tax Exemptions. As used in this subdivision, the terms homepage and URL have the same meaning as those terms are defined in subdivision (e) of Section 1368.015 of the Health and Safety Code.
2611.6. The following information shall be included in each county tax bill, whether mailed or electronically transmitted, or in a separate statement accompanying the bill:(a) The full value of locally assessed property, including assessments made for irrigation district purposes in accordance with Section 26625.1 of the Water Code.(b) The tax rate required by Article XIIIA of the California Constitution.(c) The rate or dollar amount of taxes levied in excess of the 1-percent limitation to pay for voter-approved indebtedness incurred before July 1, 1978, or bonded indebtedness for the acquisition or improvement of real property approved by two-thirds of the voters on or after June 4, 1986.(d) The amount of any special taxes and special assessments levied.(e) The amount of any tax rate reduction pursuant to Section 96.8, with the notation: Tax reduction by (name of jurisdiction).(f) The amount of any exemptions. Exemptions reimbursable by the state shall be shown separately.(g) The total taxes due and payable on the property covered by the bill.(h) Instructions on tendering payment, including the name and mailing address of the tax collector.(i) The billing of any special purpose parcel tax as required by paragraph (2) of subdivision (b) of Section 53087.4 of the Government Code, or any successor to that paragraph.(j) Information specifying all of the following:(1) That if the taxpayer disagrees with the assessed value as shown on the tax bill, the taxpayer has the right to an informal assessment review by contacting the assessors office.(2) That if the taxpayer and the assessor are unable to agree on a proper assessed value pursuant to an informal assessment review, the taxpayer has the right to file an application for reduction in assessment for the following year with the county board of equalization or the assessment appeals board, as applicable, and the time period during which the application will be accepted.(3) The address of the clerk of the county board of equalization or the assessment appeals board, as applicable, at which forms for an application for reduction in assessment may be obtained.(4) That if an informal or formal assessment review is requested, relief from penalties shall apply only to the difference between the county assessors final determination of value and the value on the assessment roll for the fiscal year covered.(k) If a school district in that county has provided for an exemption for a qualified special tax pursuant to subdivision (b) of Section 50079 of the Government Code, the URL of the homepage of the tax collector. The URL of the homepage shall be identified on the tax bill under the heading of Parcel Tax Exemptions. As used in this subdivision, the terms homepage and URL have the same meaning as those terms are defined in subdivision (e) of Section 1368.015 of the Health and Safety Code.
2611.6. The following information shall be included in each county tax bill, whether mailed or electronically transmitted, or in a separate statement accompanying the bill:
(a) The full value of locally assessed property, including assessments made for irrigation district purposes in accordance with Section 26625.1 of the Water Code.
(b) The tax rate required by Article XIIIA of the California Constitution.
(c) The rate or dollar amount of taxes levied in excess of the 1-percent limitation to pay for voter-approved indebtedness incurred before July 1, 1978, or bonded indebtedness for the acquisition or improvement of real property approved by two-thirds of the voters on or after June 4, 1986.
(d) The amount of any special taxes and special assessments levied.
(e) The amount of any tax rate reduction pursuant to Section 96.8, with the notation: Tax reduction by (name of jurisdiction).
(f) The amount of any exemptions. Exemptions reimbursable by the state shall be shown separately.
(g) The total taxes due and payable on the property covered by the bill.
(h) Instructions on tendering payment, including the name and mailing address of the tax collector.
(i) The billing of any special purpose parcel tax as required by paragraph (2) of subdivision (b) of Section 53087.4 of the Government Code, or any successor to that paragraph.
(j) Information specifying all of the following:
(1) That if the taxpayer disagrees with the assessed value as shown on the tax bill, the taxpayer has the right to an informal assessment review by contacting the assessors office.
(2) That if the taxpayer and the assessor are unable to agree on a proper assessed value pursuant to an informal assessment review, the taxpayer has the right to file an application for reduction in assessment for the following year with the county board of equalization or the assessment appeals board, as applicable, and the time period during which the application will be accepted.
(3) The address of the clerk of the county board of equalization or the assessment appeals board, as applicable, at which forms for an application for reduction in assessment may be obtained.
(4) That if an informal or formal assessment review is requested, relief from penalties shall apply only to the difference between the county assessors final determination of value and the value on the assessment roll for the fiscal year covered.
(k) If a school district in that county has provided for an exemption for a qualified special tax pursuant to subdivision (b) of Section 50079 of the Government Code, the URL of the homepage of the tax collector. The URL of the homepage shall be identified on the tax bill under the heading of Parcel Tax Exemptions. As used in this subdivision, the terms homepage and URL have the same meaning as those terms are defined in subdivision (e) of Section 1368.015 of the Health and Safety Code.
SEC. 3. If the Commission on State Mandates determines that this act contains costs mandated by the state, reimbursement to local agencies and school districts for those costs shall be made pursuant to Part 7 (commencing with Section 17500) of Division 4 of Title 2 of the Government Code.
SEC. 3. If the Commission on State Mandates determines that this act contains costs mandated by the state, reimbursement to local agencies and school districts for those costs shall be made pursuant to Part 7 (commencing with Section 17500) of Division 4 of Title 2 of the Government Code.
SEC. 3. If the Commission on State Mandates determines that this act contains costs mandated by the state, reimbursement to local agencies and school districts for those costs shall be made pursuant to Part 7 (commencing with Section 17500) of Division 4 of Title 2 of the Government Code.
### SEC. 3.