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California Assembly Bill AB2954

California 2017-2018 Regular Session

California Assembly Bill AB2954 Compare Versions

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1-Assembly Bill No. 2954 CHAPTER 305 An act to amend Section 50079 of the Government Code, relating to taxation. [ Approved by Governor September 07, 2018. Filed with Secretary of State September 07, 2018. ] LEGISLATIVE COUNSEL'S DIGESTAB 2954, Bonta. School districts: special taxes: uniformity requirement: unimproved property. Existing law authorizes school districts to impose qualified special taxes, subject to specified constitutional and statutory provisions. Existing law defines qualified special taxes as taxes that apply uniformly to all taxpayers or all real property within a school district and may include taxes that provide for an exemption from those taxes for specified persons.This bill would provide an exception to the requirement that the qualified taxes apply uniformly by authorizing unimproved property to be taxed at a lower rate than improved property.This bill would incorporate additional changes to Section 50079 of the Government Code proposed by AB 2458 to be operative only if this bill and AB 2458 are enacted and this bill is enacted last.Digest Key Vote: MAJORITY Appropriation: NO Fiscal Committee: NO Local Program: NO 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 unimproved property may be taxed at a lower rate than improved property. 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.SEC. 1.1. 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 unimproved property may be taxed at a lower rate than improved property. 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) This section shall remain in effect only until January 1, 2020, and as of that date is repealed.SEC. 1.2. Section 50079 is added to the Government Code, 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 unimproved property may be taxed at a lower rate than improved property. 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) (1) If a school district provides for an exemption for a qualified special tax pursuant to subdivision (b), and the school district contracts or enters into an agreement with the county to collect the qualified special tax within the district, the school district shall annually provide to the tax collector of that county the following information:(A) A hyperlink to the location on the Internet Web site of the school district that contains exemption information, if available.(B) A hyperlink to the location on the Internet Web site of the school district that contains the application for the exemption, if available.(C) A phone number to provide persons with exemption information or direct persons requesting exemption information.(2) If a county contracts or enters into an agreement with a school district to collect a qualified special tax for the district and for which that district provides for an exemption 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 Internet Web site homepage to another location on the tax collectors Internet Web site that posts the hyperlinks and information provided by the school district in paragraph (1).(3) Paragraph (2) shall only apply when the school district provides the information to the tax collector required by paragraph (1). The tax collector shall not post any hyperlink to a location on a school district Internet Web site that is invalid.(f) This section shall become operative on January 1, 2020.SEC. 2. Sections 1.1 and 1.2 of this bill incorporate amendments to Section 50079 of the Government Code proposed by both this bill and Assembly Bill 2458. Those sections shall only become operative if (1) both bills are enacted and become effective on or before January 1, 2019, (2) each bill amends Section 50079 of the Government Code, (3) Assembly Bill 2458 amends, repeals, and adds Section 50079 of the Government Code, and (4) this bill is enacted after Assembly Bill 2458, in which case Section 1 of this bill shall not become operative.
1+Enrolled August 29, 2018 Passed IN Senate August 20, 2018 Passed IN Assembly August 27, 2018 Amended IN Senate August 13, 2018 CALIFORNIA LEGISLATURE 20172018 REGULAR SESSION Assembly Bill No. 2954Introduced by Assembly Member BontaFebruary 16, 2018 An act to amend Section 50079 of the Government Code, relating to taxation. LEGISLATIVE COUNSEL'S DIGESTAB 2954, Bonta. School districts: special taxes: uniformity requirement: unimproved property. Existing law authorizes school districts to impose qualified special taxes, subject to specified constitutional and statutory provisions. Existing law defines qualified special taxes as taxes that apply uniformly to all taxpayers or all real property within a school district and may include taxes that provide for an exemption from those taxes for specified persons.This bill would provide an exception to the requirement that the qualified taxes apply uniformly by authorizing unimproved property to be taxed at a lower rate than improved property.This bill would incorporate additional changes to Section 50079 of the Government Code proposed by AB 2458 to be operative only if this bill and AB 2458 are enacted and this bill is enacted last.Digest Key Vote: MAJORITY Appropriation: NO Fiscal Committee: NO Local Program: NO 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 unimproved property may be taxed at a lower rate than improved property. 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.SEC. 1.1. 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 unimproved property may be taxed at a lower rate than improved property. 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) This section shall remain in effect only until January 1, 2020, and as of that date is repealed.SEC. 1.2. Section 50079 is added to the Government Code, 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 unimproved property may be taxed at a lower rate than improved property. 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) (1) If a school district provides for an exemption for a qualified special tax pursuant to subdivision (b), and the school district contracts or enters into an agreement with the county to collect the qualified special tax within the district, the school district shall annually provide to the tax collector of that county the following information:(A) A hyperlink to the location on the Internet Web site of the school district that contains exemption information, if available.(B) A hyperlink to the location on the Internet Web site of the school district that contains the application for the exemption, if available.(C) A phone number to provide persons with exemption information or direct persons requesting exemption information.(2) If a county contracts or enters into an agreement with a school district to collect a qualified special tax for the district and for which that district provides for an exemption 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 Internet Web site homepage to another location on the tax collectors Internet Web site that posts the hyperlinks and information provided by the school district in paragraph (1).(3) Paragraph (2) shall only apply when the school district provides the information to the tax collector required by paragraph (1). The tax collector shall not post any hyperlink to a location on a school district Internet Web site that is invalid.(f) This section shall become operative on January 1, 2020.SEC. 2. Sections 1.1 and 1.2 of this bill incorporate amendments to Section 50079 of the Government Code proposed by both this bill and Assembly Bill 2458. Those sections shall only become operative if (1) both bills are enacted and become effective on or before January 1, 2019, (2) each bill amends Section 50079 of the Government Code, (3) Assembly Bill 2458 amends, repeals, and adds Section 50079 of the Government Code, and (4) this bill is enacted after Assembly Bill 2458, in which case Section 1 of this bill shall not become operative.
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3- Assembly Bill No. 2954 CHAPTER 305 An act to amend Section 50079 of the Government Code, relating to taxation. [ Approved by Governor September 07, 2018. Filed with Secretary of State September 07, 2018. ] LEGISLATIVE COUNSEL'S DIGESTAB 2954, Bonta. School districts: special taxes: uniformity requirement: unimproved property. Existing law authorizes school districts to impose qualified special taxes, subject to specified constitutional and statutory provisions. Existing law defines qualified special taxes as taxes that apply uniformly to all taxpayers or all real property within a school district and may include taxes that provide for an exemption from those taxes for specified persons.This bill would provide an exception to the requirement that the qualified taxes apply uniformly by authorizing unimproved property to be taxed at a lower rate than improved property.This bill would incorporate additional changes to Section 50079 of the Government Code proposed by AB 2458 to be operative only if this bill and AB 2458 are enacted and this bill is enacted last.Digest Key Vote: MAJORITY Appropriation: NO Fiscal Committee: NO Local Program: NO
3+ Enrolled August 29, 2018 Passed IN Senate August 20, 2018 Passed IN Assembly August 27, 2018 Amended IN Senate August 13, 2018 CALIFORNIA LEGISLATURE 20172018 REGULAR SESSION Assembly Bill No. 2954Introduced by Assembly Member BontaFebruary 16, 2018 An act to amend Section 50079 of the Government Code, relating to taxation. LEGISLATIVE COUNSEL'S DIGESTAB 2954, Bonta. School districts: special taxes: uniformity requirement: unimproved property. Existing law authorizes school districts to impose qualified special taxes, subject to specified constitutional and statutory provisions. Existing law defines qualified special taxes as taxes that apply uniformly to all taxpayers or all real property within a school district and may include taxes that provide for an exemption from those taxes for specified persons.This bill would provide an exception to the requirement that the qualified taxes apply uniformly by authorizing unimproved property to be taxed at a lower rate than improved property.This bill would incorporate additional changes to Section 50079 of the Government Code proposed by AB 2458 to be operative only if this bill and AB 2458 are enacted and this bill is enacted last.Digest Key Vote: MAJORITY Appropriation: NO Fiscal Committee: NO Local Program: NO
4+
5+ Enrolled August 29, 2018 Passed IN Senate August 20, 2018 Passed IN Assembly August 27, 2018 Amended IN Senate August 13, 2018
6+
7+Enrolled August 29, 2018
8+Passed IN Senate August 20, 2018
9+Passed IN Assembly August 27, 2018
10+Amended IN Senate August 13, 2018
11+
12+ CALIFORNIA LEGISLATURE 20172018 REGULAR SESSION
413
514 Assembly Bill No. 2954
6-CHAPTER 305
15+
16+Introduced by Assembly Member BontaFebruary 16, 2018
17+
18+Introduced by Assembly Member Bonta
19+February 16, 2018
720
821 An act to amend Section 50079 of the Government Code, relating to taxation.
9-
10- [ Approved by Governor September 07, 2018. Filed with Secretary of State September 07, 2018. ]
1122
1223 LEGISLATIVE COUNSEL'S DIGEST
1324
1425 ## LEGISLATIVE COUNSEL'S DIGEST
1526
1627 AB 2954, Bonta. School districts: special taxes: uniformity requirement: unimproved property.
1728
1829 Existing law authorizes school districts to impose qualified special taxes, subject to specified constitutional and statutory provisions. Existing law defines qualified special taxes as taxes that apply uniformly to all taxpayers or all real property within a school district and may include taxes that provide for an exemption from those taxes for specified persons.This bill would provide an exception to the requirement that the qualified taxes apply uniformly by authorizing unimproved property to be taxed at a lower rate than improved property.This bill would incorporate additional changes to Section 50079 of the Government Code proposed by AB 2458 to be operative only if this bill and AB 2458 are enacted and this bill is enacted last.
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2031 Existing law authorizes school districts to impose qualified special taxes, subject to specified constitutional and statutory provisions. Existing law defines qualified special taxes as taxes that apply uniformly to all taxpayers or all real property within a school district and may include taxes that provide for an exemption from those taxes for specified persons.
2132
2233 This bill would provide an exception to the requirement that the qualified taxes apply uniformly by authorizing unimproved property to be taxed at a lower rate than improved property.
2334
2435 This bill would incorporate additional changes to Section 50079 of the Government Code proposed by AB 2458 to be operative only if this bill and AB 2458 are enacted and this bill is enacted last.
2536
2637 ## Digest Key
2738
2839 ## Bill Text
2940
3041 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 unimproved property may be taxed at a lower rate than improved property. 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.SEC. 1.1. 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 unimproved property may be taxed at a lower rate than improved property. 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) This section shall remain in effect only until January 1, 2020, and as of that date is repealed.SEC. 1.2. Section 50079 is added to the Government Code, 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 unimproved property may be taxed at a lower rate than improved property. 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) (1) If a school district provides for an exemption for a qualified special tax pursuant to subdivision (b), and the school district contracts or enters into an agreement with the county to collect the qualified special tax within the district, the school district shall annually provide to the tax collector of that county the following information:(A) A hyperlink to the location on the Internet Web site of the school district that contains exemption information, if available.(B) A hyperlink to the location on the Internet Web site of the school district that contains the application for the exemption, if available.(C) A phone number to provide persons with exemption information or direct persons requesting exemption information.(2) If a county contracts or enters into an agreement with a school district to collect a qualified special tax for the district and for which that district provides for an exemption 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 Internet Web site homepage to another location on the tax collectors Internet Web site that posts the hyperlinks and information provided by the school district in paragraph (1).(3) Paragraph (2) shall only apply when the school district provides the information to the tax collector required by paragraph (1). The tax collector shall not post any hyperlink to a location on a school district Internet Web site that is invalid.(f) This section shall become operative on January 1, 2020.SEC. 2. Sections 1.1 and 1.2 of this bill incorporate amendments to Section 50079 of the Government Code proposed by both this bill and Assembly Bill 2458. Those sections shall only become operative if (1) both bills are enacted and become effective on or before January 1, 2019, (2) each bill amends Section 50079 of the Government Code, (3) Assembly Bill 2458 amends, repeals, and adds Section 50079 of the Government Code, and (4) this bill is enacted after Assembly Bill 2458, in which case Section 1 of this bill shall not become operative.
3142
3243 The people of the State of California do enact as follows:
3344
3445 ## The people of the State of California do enact as follows:
3546
3647 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 unimproved property may be taxed at a lower rate than improved property. 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.
3748
3849 SECTION 1. Section 50079 of the Government Code is amended to read:
3950
4051 ### SECTION 1.
4152
4253 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 unimproved property may be taxed at a lower rate than improved property. 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.
4354
4455 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 unimproved property may be taxed at a lower rate than improved property. 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.
4556
4657 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 unimproved property may be taxed at a lower rate than improved property. 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.
4758
4859
4960
5061 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.
5162
5263 (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 unimproved property may be taxed at a lower rate than improved property. Qualified special taxes may include taxes that provide for an exemption from those taxes for any or all of the following taxpayers:
5364
5465 (A) Persons who are 65 years of age or older.
5566
5667 (B) Persons receiving Supplemental Security Income for a disability, regardless of age.
5768
5869 (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.
5970
6071 (2) Qualified special taxes do not include special taxes imposed on a particular class of property or taxpayers.
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6273 (c) The amendments made to this section by Chapter 81 of the Statutes of 2015 are declaratory of existing law.
6374
6475 (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.
6576
6677 SEC. 1.1. 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 unimproved property may be taxed at a lower rate than improved property. 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) This section shall remain in effect only until January 1, 2020, and as of that date is repealed.
6778
6879 SEC. 1.1. Section 50079 of the Government Code is amended to read:
6980
7081 ### SEC. 1.1.
7182
7283 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 unimproved property may be taxed at a lower rate than improved property. 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) This section shall remain in effect only until January 1, 2020, and as of that date is repealed.
7384
7485 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 unimproved property may be taxed at a lower rate than improved property. 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) This section shall remain in effect only until January 1, 2020, and as of that date is repealed.
7586
7687 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 unimproved property may be taxed at a lower rate than improved property. 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) This section shall remain in effect only until January 1, 2020, and as of that date is repealed.
7788
7889
7990
8091 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.
8192
8293 (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 unimproved property may be taxed at a lower rate than improved property. Qualified special taxes may include taxes that provide for an exemption from those taxes for any or all of the following taxpayers:
8394
8495 (A) Persons who are 65 years of age or older.
8596
8697 (B) Persons receiving Supplemental Security Income for a disability, regardless of age.
8798
8899 (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.
89100
90101 (2) Qualified special taxes do not include special taxes imposed on a particular class of property or taxpayers.
91102
92103 (c) The amendments made to this section by Chapter 81 of the Statutes of 2015 are declaratory of existing law.
93104
94105 (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.
95106
96107 (e) This section shall remain in effect only until January 1, 2020, and as of that date is repealed.
97108
98109 SEC. 1.2. Section 50079 is added to the Government Code, 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 unimproved property may be taxed at a lower rate than improved property. 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) (1) If a school district provides for an exemption for a qualified special tax pursuant to subdivision (b), and the school district contracts or enters into an agreement with the county to collect the qualified special tax within the district, the school district shall annually provide to the tax collector of that county the following information:(A) A hyperlink to the location on the Internet Web site of the school district that contains exemption information, if available.(B) A hyperlink to the location on the Internet Web site of the school district that contains the application for the exemption, if available.(C) A phone number to provide persons with exemption information or direct persons requesting exemption information.(2) If a county contracts or enters into an agreement with a school district to collect a qualified special tax for the district and for which that district provides for an exemption 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 Internet Web site homepage to another location on the tax collectors Internet Web site that posts the hyperlinks and information provided by the school district in paragraph (1).(3) Paragraph (2) shall only apply when the school district provides the information to the tax collector required by paragraph (1). The tax collector shall not post any hyperlink to a location on a school district Internet Web site that is invalid.(f) This section shall become operative on January 1, 2020.
99110
100111 SEC. 1.2. Section 50079 is added to the Government Code, to read:
101112
102113 ### SEC. 1.2.
103114
104115 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 unimproved property may be taxed at a lower rate than improved property. 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) (1) If a school district provides for an exemption for a qualified special tax pursuant to subdivision (b), and the school district contracts or enters into an agreement with the county to collect the qualified special tax within the district, the school district shall annually provide to the tax collector of that county the following information:(A) A hyperlink to the location on the Internet Web site of the school district that contains exemption information, if available.(B) A hyperlink to the location on the Internet Web site of the school district that contains the application for the exemption, if available.(C) A phone number to provide persons with exemption information or direct persons requesting exemption information.(2) If a county contracts or enters into an agreement with a school district to collect a qualified special tax for the district and for which that district provides for an exemption 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 Internet Web site homepage to another location on the tax collectors Internet Web site that posts the hyperlinks and information provided by the school district in paragraph (1).(3) Paragraph (2) shall only apply when the school district provides the information to the tax collector required by paragraph (1). The tax collector shall not post any hyperlink to a location on a school district Internet Web site that is invalid.(f) This section shall become operative on January 1, 2020.
105116
106117 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 unimproved property may be taxed at a lower rate than improved property. 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) (1) If a school district provides for an exemption for a qualified special tax pursuant to subdivision (b), and the school district contracts or enters into an agreement with the county to collect the qualified special tax within the district, the school district shall annually provide to the tax collector of that county the following information:(A) A hyperlink to the location on the Internet Web site of the school district that contains exemption information, if available.(B) A hyperlink to the location on the Internet Web site of the school district that contains the application for the exemption, if available.(C) A phone number to provide persons with exemption information or direct persons requesting exemption information.(2) If a county contracts or enters into an agreement with a school district to collect a qualified special tax for the district and for which that district provides for an exemption 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 Internet Web site homepage to another location on the tax collectors Internet Web site that posts the hyperlinks and information provided by the school district in paragraph (1).(3) Paragraph (2) shall only apply when the school district provides the information to the tax collector required by paragraph (1). The tax collector shall not post any hyperlink to a location on a school district Internet Web site that is invalid.(f) This section shall become operative on January 1, 2020.
107118
108119 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 unimproved property may be taxed at a lower rate than improved property. 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) (1) If a school district provides for an exemption for a qualified special tax pursuant to subdivision (b), and the school district contracts or enters into an agreement with the county to collect the qualified special tax within the district, the school district shall annually provide to the tax collector of that county the following information:(A) A hyperlink to the location on the Internet Web site of the school district that contains exemption information, if available.(B) A hyperlink to the location on the Internet Web site of the school district that contains the application for the exemption, if available.(C) A phone number to provide persons with exemption information or direct persons requesting exemption information.(2) If a county contracts or enters into an agreement with a school district to collect a qualified special tax for the district and for which that district provides for an exemption 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 Internet Web site homepage to another location on the tax collectors Internet Web site that posts the hyperlinks and information provided by the school district in paragraph (1).(3) Paragraph (2) shall only apply when the school district provides the information to the tax collector required by paragraph (1). The tax collector shall not post any hyperlink to a location on a school district Internet Web site that is invalid.(f) This section shall become operative on January 1, 2020.
109120
110121
111122
112123 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.
113124
114125 (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 unimproved property may be taxed at a lower rate than improved property. Qualified special taxes may include taxes that provide for an exemption from those taxes for any or all of the following taxpayers:
115126
116127 (A) Persons who are 65 years of age or older.
117128
118129 (B) Persons receiving Supplemental Security Income for a disability, regardless of age.
119130
120131 (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.
121132
122133 (2) Qualified special taxes do not include special taxes imposed on a particular class of property or taxpayers.
123134
124135 (c) The amendments made to this section by Chapter 81 of the Statutes of 2015 are declaratory of existing law.
125136
126137 (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.
127138
128139 (e) (1) If a school district provides for an exemption for a qualified special tax pursuant to subdivision (b), and the school district contracts or enters into an agreement with the county to collect the qualified special tax within the district, the school district shall annually provide to the tax collector of that county the following information:
129140
130141 (A) A hyperlink to the location on the Internet Web site of the school district that contains exemption information, if available.
131142
132143 (B) A hyperlink to the location on the Internet Web site of the school district that contains the application for the exemption, if available.
133144
134145 (C) A phone number to provide persons with exemption information or direct persons requesting exemption information.
135146
136147 (2) If a county contracts or enters into an agreement with a school district to collect a qualified special tax for the district and for which that district provides for an exemption 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 Internet Web site homepage to another location on the tax collectors Internet Web site that posts the hyperlinks and information provided by the school district in paragraph (1).
137148
138149 (3) Paragraph (2) shall only apply when the school district provides the information to the tax collector required by paragraph (1). The tax collector shall not post any hyperlink to a location on a school district Internet Web site that is invalid.
139150
140151 (f) This section shall become operative on January 1, 2020.
141152
142153 SEC. 2. Sections 1.1 and 1.2 of this bill incorporate amendments to Section 50079 of the Government Code proposed by both this bill and Assembly Bill 2458. Those sections shall only become operative if (1) both bills are enacted and become effective on or before January 1, 2019, (2) each bill amends Section 50079 of the Government Code, (3) Assembly Bill 2458 amends, repeals, and adds Section 50079 of the Government Code, and (4) this bill is enacted after Assembly Bill 2458, in which case Section 1 of this bill shall not become operative.
143154
144155 SEC. 2. Sections 1.1 and 1.2 of this bill incorporate amendments to Section 50079 of the Government Code proposed by both this bill and Assembly Bill 2458. Those sections shall only become operative if (1) both bills are enacted and become effective on or before January 1, 2019, (2) each bill amends Section 50079 of the Government Code, (3) Assembly Bill 2458 amends, repeals, and adds Section 50079 of the Government Code, and (4) this bill is enacted after Assembly Bill 2458, in which case Section 1 of this bill shall not become operative.
145156
146157 SEC. 2. Sections 1.1 and 1.2 of this bill incorporate amendments to Section 50079 of the Government Code proposed by both this bill and Assembly Bill 2458. Those sections shall only become operative if (1) both bills are enacted and become effective on or before January 1, 2019, (2) each bill amends Section 50079 of the Government Code, (3) Assembly Bill 2458 amends, repeals, and adds Section 50079 of the Government Code, and (4) this bill is enacted after Assembly Bill 2458, in which case Section 1 of this bill shall not become operative.
147158
148159 ### SEC. 2.