CALIFORNIA LEGISLATURE 20172018 REGULAR SESSION Assembly Bill No. 898Introduced by Assembly Member FrazierFebruary 16, 2017 An act relating to taxation. LEGISLATIVE COUNSEL'S DIGESTAB 898, as introduced, Frazier. Property taxation: revenue allocation: fire protection services.Existing property tax law requires the county auditor, in each fiscal year, to allocate property tax revenue to local jurisdictions in accordance with specified formulas and procedures. Existing law generally requires that each jurisdiction be allocated an amount equal to the total of the amount of revenue allocated to that jurisdiction in the prior fiscal year, subject to certain modifications, and that jurisdictions portion of the annual tax increment, as defined. Existing law provides for the computation, on the basis of these allocations, of apportionment factors that are applied to actual property tax revenues in each county in order to determine actual amounts of property tax revenue received by each recipient jurisdiction. The California Constitution requires that a statute that changes for any fiscal year the pro rata shares of ad valorem property tax revenues that are allocated among local agencies in a county be approved by a 2/3 vote of each house of the Legislature. This bill would state the intent of the Legislature to enact legislation that would reallocate property tax revenue to fire protection services.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. It is the intent of the Legislature to enact legislation that would reallocate property tax revenue to fire protection services.
CALIFORNIA LEGISLATURE 20172018 REGULAR SESSION Assembly Bill No. 898Introduced by Assembly Member FrazierFebruary 16, 2017 An act relating to taxation. LEGISLATIVE COUNSEL'S DIGESTAB 898, as introduced, Frazier. Property taxation: revenue allocation: fire protection services.Existing property tax law requires the county auditor, in each fiscal year, to allocate property tax revenue to local jurisdictions in accordance with specified formulas and procedures. Existing law generally requires that each jurisdiction be allocated an amount equal to the total of the amount of revenue allocated to that jurisdiction in the prior fiscal year, subject to certain modifications, and that jurisdictions portion of the annual tax increment, as defined. Existing law provides for the computation, on the basis of these allocations, of apportionment factors that are applied to actual property tax revenues in each county in order to determine actual amounts of property tax revenue received by each recipient jurisdiction. The California Constitution requires that a statute that changes for any fiscal year the pro rata shares of ad valorem property tax revenues that are allocated among local agencies in a county be approved by a 2/3 vote of each house of the Legislature. This bill would state the intent of the Legislature to enact legislation that would reallocate property tax revenue to fire protection services.Digest Key Vote: MAJORITY Appropriation: NO Fiscal Committee: NO Local Program: NO
CALIFORNIA LEGISLATURE 20172018 REGULAR SESSION
Assembly Bill No. 898
Introduced by Assembly Member FrazierFebruary 16, 2017
Introduced by Assembly Member Frazier
February 16, 2017
An act relating to taxation.
LEGISLATIVE COUNSEL'S DIGEST
## LEGISLATIVE COUNSEL'S DIGEST
AB 898, as introduced, Frazier. Property taxation: revenue allocation: fire protection services.
Existing property tax law requires the county auditor, in each fiscal year, to allocate property tax revenue to local jurisdictions in accordance with specified formulas and procedures. Existing law generally requires that each jurisdiction be allocated an amount equal to the total of the amount of revenue allocated to that jurisdiction in the prior fiscal year, subject to certain modifications, and that jurisdictions portion of the annual tax increment, as defined. Existing law provides for the computation, on the basis of these allocations, of apportionment factors that are applied to actual property tax revenues in each county in order to determine actual amounts of property tax revenue received by each recipient jurisdiction. The California Constitution requires that a statute that changes for any fiscal year the pro rata shares of ad valorem property tax revenues that are allocated among local agencies in a county be approved by a 2/3 vote of each house of the Legislature. This bill would state the intent of the Legislature to enact legislation that would reallocate property tax revenue to fire protection services.
Existing property tax law requires the county auditor, in each fiscal year, to allocate property tax revenue to local jurisdictions in accordance with specified formulas and procedures. Existing law generally requires that each jurisdiction be allocated an amount equal to the total of the amount of revenue allocated to that jurisdiction in the prior fiscal year, subject to certain modifications, and that jurisdictions portion of the annual tax increment, as defined. Existing law provides for the computation, on the basis of these allocations, of apportionment factors that are applied to actual property tax revenues in each county in order to determine actual amounts of property tax revenue received by each recipient jurisdiction. The California Constitution requires that a statute that changes for any fiscal year the pro rata shares of ad valorem property tax revenues that are allocated among local agencies in a county be approved by a 2/3 vote of each house of the Legislature.
This bill would state the intent of the Legislature to enact legislation that would reallocate property tax revenue to fire protection services.
## Digest Key
## Bill Text
The people of the State of California do enact as follows:SECTION 1. It is the intent of the Legislature to enact legislation that would reallocate property tax revenue to fire protection services.
The people of the State of California do enact as follows:
## The people of the State of California do enact as follows:
SECTION 1. It is the intent of the Legislature to enact legislation that would reallocate property tax revenue to fire protection services.
SECTION 1. It is the intent of the Legislature to enact legislation that would reallocate property tax revenue to fire protection services.
SECTION 1. It is the intent of the Legislature to enact legislation that would reallocate property tax revenue to fire protection services.
### SECTION 1.