California 2021-2022 Regular Session

California Assembly Bill AB2021 Latest Draft

Bill / Amended Version Filed 06/16/2022

                            Amended IN  Senate  June 16, 2022 Amended IN  Assembly  May 19, 2022 Amended IN  Assembly  April 07, 2022 Amended IN  Assembly  March 24, 2022 CALIFORNIA LEGISLATURE 20212022 REGULAR SESSION Assembly Bill No. 2021Introduced by Assembly Member WicksFebruary 14, 2022 An act to add Chapter 8.5 (commencing with Section 3850) to Part 6 of Division 1 of the Revenue and Taxation Code, relating to taxation. LEGISLATIVE COUNSEL'S DIGESTAB 2021, as amended, Wicks. Property tax sales: access to tax-defaulted property information.Existing law generally authorizes a county tax collector to sell tax-defaulted property 5 or more years after the real property has become tax defaulted. Existing law authorizes a nonprofit organization to purchase residential or vacant property, with the approval of the board of supervisors of the county in which it is located, that has been tax defaulted for 5 years or more, or 3 years or more after the property has become tax defaulted and is subject to a nuisance abatement lien, as long as the property is used for low-income housing or public use, as specified.This bill would require every tax collector to include specified information on their internet website, including, among other things, information on how to obtain a list of tax-defaulted properties list subject to the power sell from the tax collector, a brief description of the format or formats in which the tax-defaulted properties list can be provided, and information on the typical length of time that elapses between a tax collector receiving a complete request for the tax-defaulted properties list and the requestor receiving the list. The bill would specify that these provisions do not apply to a tax collector that maintains a freely accessible list of all tax-defaulted properties on their internet website. subject to the power to sell on their internet website or internet portal that is freely accessible to public agencies and qualified nonprofit organizations.This bill would require the State Controllers office to post a report on its internet website that includes specified information, including the total number of tax sale agreements completed in the prior 12 months and the total number of tax sale agreements where the intended use for the property is affordable housing for low- or moderate-income households. 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. Chapter 8.5 (commencing with Section 3850) is added to Part 6 of Division 1 of the Revenue and Taxation Code, to read: CHAPTER 8.5. Access to Tax-Defaulted Property Information Subject to the Power to Sell3850. (a) Every tax collector shall include all of the following in at least one location on their internet website:(1) Information on how to obtain a the list of tax-defaulted properties subject to the power to sell list from the tax collector.(2) A brief description of the format or formats list of the tax-defaulted properties list subject to the power to sell can be provided in, including information on electronic file format.(3) If the list of tax-defaulted properties list subject to the power to sell is not freely accessible to the public on the tax collectors internet website then all of the following shall appear:(A) A description of every data field included for a property appearing on the list of tax-defaulted properties list subject to the power to sell or an example entry of a property as it would appear on the list.(B) Information on the typical length of time that elapses between a tax collector receiving a complete request for the list of tax-defaulted properties list subject to the power to sell and the requestor receiving the list.(4) If payment is required to obtain the list of tax-defaulted properties list, subject to the power to sell, then the tax collectors internet website shall include all of the following:(A) Information on the cost of obtaining the list.(B) Information on how payment can be made to obtain the list.(C) If applicable, information on whether public agencies, nonprofits, or other entities can obtain the list for free or for a reduced cost.(b) The requirements in subdivision (a) do not apply to a tax collector which maintains a freely accessible list of all tax-defaulted properties subject to the power to sell on their internet website. website or internet portal, freely accessible to public agencies and qualified nonprofit organizations.(c) Tax-defaulted property list List of tax-defaulted properties subject to the power to sell means the list of all properties currently tax defaulted in the county based on the tax collectors records. records that are subject to the power to sell pursuant to Section 3361.(d) The tax collectors internet website shall also include information that indicates how nonprofit organizations can submit requests pursuant to Sections 3692.4 and 3695.5.3851. Annually beginning January 1, 2024, the State Controllers office shall post a report on its internet website which includes all the following information for the state and for each county:(a) The total number of Chapter 8 (commencing with Section 3771) tax sale agreements completed in the prior 12 months.(b) The total number of Chapter 8 (commencing with Section 3771) tax sale agreements where the purchasing entity was:(1) A city, county, or city and county.(2) A local public agency other than a city, county, or city and county.(3) A nonprofit organization.(c) The total number of Chapter 8 (commencing with Section 3771) tax sale agreements where the intended use was affordable housing for low- or moderate-income households.SEC. 2. 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.

 Amended IN  Senate  June 16, 2022 Amended IN  Assembly  May 19, 2022 Amended IN  Assembly  April 07, 2022 Amended IN  Assembly  March 24, 2022 CALIFORNIA LEGISLATURE 20212022 REGULAR SESSION Assembly Bill No. 2021Introduced by Assembly Member WicksFebruary 14, 2022 An act to add Chapter 8.5 (commencing with Section 3850) to Part 6 of Division 1 of the Revenue and Taxation Code, relating to taxation. LEGISLATIVE COUNSEL'S DIGESTAB 2021, as amended, Wicks. Property tax sales: access to tax-defaulted property information.Existing law generally authorizes a county tax collector to sell tax-defaulted property 5 or more years after the real property has become tax defaulted. Existing law authorizes a nonprofit organization to purchase residential or vacant property, with the approval of the board of supervisors of the county in which it is located, that has been tax defaulted for 5 years or more, or 3 years or more after the property has become tax defaulted and is subject to a nuisance abatement lien, as long as the property is used for low-income housing or public use, as specified.This bill would require every tax collector to include specified information on their internet website, including, among other things, information on how to obtain a list of tax-defaulted properties list subject to the power sell from the tax collector, a brief description of the format or formats in which the tax-defaulted properties list can be provided, and information on the typical length of time that elapses between a tax collector receiving a complete request for the tax-defaulted properties list and the requestor receiving the list. The bill would specify that these provisions do not apply to a tax collector that maintains a freely accessible list of all tax-defaulted properties on their internet website. subject to the power to sell on their internet website or internet portal that is freely accessible to public agencies and qualified nonprofit organizations.This bill would require the State Controllers office to post a report on its internet website that includes specified information, including the total number of tax sale agreements completed in the prior 12 months and the total number of tax sale agreements where the intended use for the property is affordable housing for low- or moderate-income households. 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 

 Amended IN  Senate  June 16, 2022 Amended IN  Assembly  May 19, 2022 Amended IN  Assembly  April 07, 2022 Amended IN  Assembly  March 24, 2022

Amended IN  Senate  June 16, 2022
Amended IN  Assembly  May 19, 2022
Amended IN  Assembly  April 07, 2022
Amended IN  Assembly  March 24, 2022

 CALIFORNIA LEGISLATURE 20212022 REGULAR SESSION

 Assembly Bill 

No. 2021

Introduced by Assembly Member WicksFebruary 14, 2022

Introduced by Assembly Member Wicks
February 14, 2022

 An act to add Chapter 8.5 (commencing with Section 3850) to Part 6 of Division 1 of the Revenue and Taxation Code, relating to taxation. 

LEGISLATIVE COUNSEL'S DIGEST

## LEGISLATIVE COUNSEL'S DIGEST

AB 2021, as amended, Wicks. Property tax sales: access to tax-defaulted property information.

Existing law generally authorizes a county tax collector to sell tax-defaulted property 5 or more years after the real property has become tax defaulted. Existing law authorizes a nonprofit organization to purchase residential or vacant property, with the approval of the board of supervisors of the county in which it is located, that has been tax defaulted for 5 years or more, or 3 years or more after the property has become tax defaulted and is subject to a nuisance abatement lien, as long as the property is used for low-income housing or public use, as specified.This bill would require every tax collector to include specified information on their internet website, including, among other things, information on how to obtain a list of tax-defaulted properties list subject to the power sell from the tax collector, a brief description of the format or formats in which the tax-defaulted properties list can be provided, and information on the typical length of time that elapses between a tax collector receiving a complete request for the tax-defaulted properties list and the requestor receiving the list. The bill would specify that these provisions do not apply to a tax collector that maintains a freely accessible list of all tax-defaulted properties on their internet website. subject to the power to sell on their internet website or internet portal that is freely accessible to public agencies and qualified nonprofit organizations.This bill would require the State Controllers office to post a report on its internet website that includes specified information, including the total number of tax sale agreements completed in the prior 12 months and the total number of tax sale agreements where the intended use for the property is affordable housing for low- or moderate-income households. 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 generally authorizes a county tax collector to sell tax-defaulted property 5 or more years after the real property has become tax defaulted. Existing law authorizes a nonprofit organization to purchase residential or vacant property, with the approval of the board of supervisors of the county in which it is located, that has been tax defaulted for 5 years or more, or 3 years or more after the property has become tax defaulted and is subject to a nuisance abatement lien, as long as the property is used for low-income housing or public use, as specified.

This bill would require every tax collector to include specified information on their internet website, including, among other things, information on how to obtain a list of tax-defaulted properties list subject to the power sell from the tax collector, a brief description of the format or formats in which the tax-defaulted properties list can be provided, and information on the typical length of time that elapses between a tax collector receiving a complete request for the tax-defaulted properties list and the requestor receiving the list. The bill would specify that these provisions do not apply to a tax collector that maintains a freely accessible list of all tax-defaulted properties on their internet website. subject to the power to sell on their internet website or internet portal that is freely accessible to public agencies and qualified nonprofit organizations.

This bill would require the State Controllers office to post a report on its internet website that includes specified information, including the total number of tax sale agreements completed in the prior 12 months and the total number of tax sale agreements where the intended use for the property is affordable housing for low- or moderate-income households. 

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. Chapter 8.5 (commencing with Section 3850) is added to Part 6 of Division 1 of the Revenue and Taxation Code, to read: CHAPTER 8.5. Access to Tax-Defaulted Property Information Subject to the Power to Sell3850. (a) Every tax collector shall include all of the following in at least one location on their internet website:(1) Information on how to obtain a the list of tax-defaulted properties subject to the power to sell list from the tax collector.(2) A brief description of the format or formats list of the tax-defaulted properties list subject to the power to sell can be provided in, including information on electronic file format.(3) If the list of tax-defaulted properties list subject to the power to sell is not freely accessible to the public on the tax collectors internet website then all of the following shall appear:(A) A description of every data field included for a property appearing on the list of tax-defaulted properties list subject to the power to sell or an example entry of a property as it would appear on the list.(B) Information on the typical length of time that elapses between a tax collector receiving a complete request for the list of tax-defaulted properties list subject to the power to sell and the requestor receiving the list.(4) If payment is required to obtain the list of tax-defaulted properties list, subject to the power to sell, then the tax collectors internet website shall include all of the following:(A) Information on the cost of obtaining the list.(B) Information on how payment can be made to obtain the list.(C) If applicable, information on whether public agencies, nonprofits, or other entities can obtain the list for free or for a reduced cost.(b) The requirements in subdivision (a) do not apply to a tax collector which maintains a freely accessible list of all tax-defaulted properties subject to the power to sell on their internet website. website or internet portal, freely accessible to public agencies and qualified nonprofit organizations.(c) Tax-defaulted property list List of tax-defaulted properties subject to the power to sell means the list of all properties currently tax defaulted in the county based on the tax collectors records. records that are subject to the power to sell pursuant to Section 3361.(d) The tax collectors internet website shall also include information that indicates how nonprofit organizations can submit requests pursuant to Sections 3692.4 and 3695.5.3851. Annually beginning January 1, 2024, the State Controllers office shall post a report on its internet website which includes all the following information for the state and for each county:(a) The total number of Chapter 8 (commencing with Section 3771) tax sale agreements completed in the prior 12 months.(b) The total number of Chapter 8 (commencing with Section 3771) tax sale agreements where the purchasing entity was:(1) A city, county, or city and county.(2) A local public agency other than a city, county, or city and county.(3) A nonprofit organization.(c) The total number of Chapter 8 (commencing with Section 3771) tax sale agreements where the intended use was affordable housing for low- or moderate-income households.SEC. 2. 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. Chapter 8.5 (commencing with Section 3850) is added to Part 6 of Division 1 of the Revenue and Taxation Code, to read: CHAPTER 8.5. Access to Tax-Defaulted Property Information Subject to the Power to Sell3850. (a) Every tax collector shall include all of the following in at least one location on their internet website:(1) Information on how to obtain a the list of tax-defaulted properties subject to the power to sell list from the tax collector.(2) A brief description of the format or formats list of the tax-defaulted properties list subject to the power to sell can be provided in, including information on electronic file format.(3) If the list of tax-defaulted properties list subject to the power to sell is not freely accessible to the public on the tax collectors internet website then all of the following shall appear:(A) A description of every data field included for a property appearing on the list of tax-defaulted properties list subject to the power to sell or an example entry of a property as it would appear on the list.(B) Information on the typical length of time that elapses between a tax collector receiving a complete request for the list of tax-defaulted properties list subject to the power to sell and the requestor receiving the list.(4) If payment is required to obtain the list of tax-defaulted properties list, subject to the power to sell, then the tax collectors internet website shall include all of the following:(A) Information on the cost of obtaining the list.(B) Information on how payment can be made to obtain the list.(C) If applicable, information on whether public agencies, nonprofits, or other entities can obtain the list for free or for a reduced cost.(b) The requirements in subdivision (a) do not apply to a tax collector which maintains a freely accessible list of all tax-defaulted properties subject to the power to sell on their internet website. website or internet portal, freely accessible to public agencies and qualified nonprofit organizations.(c) Tax-defaulted property list List of tax-defaulted properties subject to the power to sell means the list of all properties currently tax defaulted in the county based on the tax collectors records. records that are subject to the power to sell pursuant to Section 3361.(d) The tax collectors internet website shall also include information that indicates how nonprofit organizations can submit requests pursuant to Sections 3692.4 and 3695.5.3851. Annually beginning January 1, 2024, the State Controllers office shall post a report on its internet website which includes all the following information for the state and for each county:(a) The total number of Chapter 8 (commencing with Section 3771) tax sale agreements completed in the prior 12 months.(b) The total number of Chapter 8 (commencing with Section 3771) tax sale agreements where the purchasing entity was:(1) A city, county, or city and county.(2) A local public agency other than a city, county, or city and county.(3) A nonprofit organization.(c) The total number of Chapter 8 (commencing with Section 3771) tax sale agreements where the intended use was affordable housing for low- or moderate-income households.

SECTION 1. Chapter 8.5 (commencing with Section 3850) is added to Part 6 of Division 1 of the Revenue and Taxation Code, to read:

### SECTION 1.

 CHAPTER 8.5. Access to Tax-Defaulted Property Information Subject to the Power to Sell3850. (a) Every tax collector shall include all of the following in at least one location on their internet website:(1) Information on how to obtain a the list of tax-defaulted properties subject to the power to sell list from the tax collector.(2) A brief description of the format or formats list of the tax-defaulted properties list subject to the power to sell can be provided in, including information on electronic file format.(3) If the list of tax-defaulted properties list subject to the power to sell is not freely accessible to the public on the tax collectors internet website then all of the following shall appear:(A) A description of every data field included for a property appearing on the list of tax-defaulted properties list subject to the power to sell or an example entry of a property as it would appear on the list.(B) Information on the typical length of time that elapses between a tax collector receiving a complete request for the list of tax-defaulted properties list subject to the power to sell and the requestor receiving the list.(4) If payment is required to obtain the list of tax-defaulted properties list, subject to the power to sell, then the tax collectors internet website shall include all of the following:(A) Information on the cost of obtaining the list.(B) Information on how payment can be made to obtain the list.(C) If applicable, information on whether public agencies, nonprofits, or other entities can obtain the list for free or for a reduced cost.(b) The requirements in subdivision (a) do not apply to a tax collector which maintains a freely accessible list of all tax-defaulted properties subject to the power to sell on their internet website. website or internet portal, freely accessible to public agencies and qualified nonprofit organizations.(c) Tax-defaulted property list List of tax-defaulted properties subject to the power to sell means the list of all properties currently tax defaulted in the county based on the tax collectors records. records that are subject to the power to sell pursuant to Section 3361.(d) The tax collectors internet website shall also include information that indicates how nonprofit organizations can submit requests pursuant to Sections 3692.4 and 3695.5.3851. Annually beginning January 1, 2024, the State Controllers office shall post a report on its internet website which includes all the following information for the state and for each county:(a) The total number of Chapter 8 (commencing with Section 3771) tax sale agreements completed in the prior 12 months.(b) The total number of Chapter 8 (commencing with Section 3771) tax sale agreements where the purchasing entity was:(1) A city, county, or city and county.(2) A local public agency other than a city, county, or city and county.(3) A nonprofit organization.(c) The total number of Chapter 8 (commencing with Section 3771) tax sale agreements where the intended use was affordable housing for low- or moderate-income households.

 CHAPTER 8.5. Access to Tax-Defaulted Property Information Subject to the Power to Sell3850. (a) Every tax collector shall include all of the following in at least one location on their internet website:(1) Information on how to obtain a the list of tax-defaulted properties subject to the power to sell list from the tax collector.(2) A brief description of the format or formats list of the tax-defaulted properties list subject to the power to sell can be provided in, including information on electronic file format.(3) If the list of tax-defaulted properties list subject to the power to sell is not freely accessible to the public on the tax collectors internet website then all of the following shall appear:(A) A description of every data field included for a property appearing on the list of tax-defaulted properties list subject to the power to sell or an example entry of a property as it would appear on the list.(B) Information on the typical length of time that elapses between a tax collector receiving a complete request for the list of tax-defaulted properties list subject to the power to sell and the requestor receiving the list.(4) If payment is required to obtain the list of tax-defaulted properties list, subject to the power to sell, then the tax collectors internet website shall include all of the following:(A) Information on the cost of obtaining the list.(B) Information on how payment can be made to obtain the list.(C) If applicable, information on whether public agencies, nonprofits, or other entities can obtain the list for free or for a reduced cost.(b) The requirements in subdivision (a) do not apply to a tax collector which maintains a freely accessible list of all tax-defaulted properties subject to the power to sell on their internet website. website or internet portal, freely accessible to public agencies and qualified nonprofit organizations.(c) Tax-defaulted property list List of tax-defaulted properties subject to the power to sell means the list of all properties currently tax defaulted in the county based on the tax collectors records. records that are subject to the power to sell pursuant to Section 3361.(d) The tax collectors internet website shall also include information that indicates how nonprofit organizations can submit requests pursuant to Sections 3692.4 and 3695.5.3851. Annually beginning January 1, 2024, the State Controllers office shall post a report on its internet website which includes all the following information for the state and for each county:(a) The total number of Chapter 8 (commencing with Section 3771) tax sale agreements completed in the prior 12 months.(b) The total number of Chapter 8 (commencing with Section 3771) tax sale agreements where the purchasing entity was:(1) A city, county, or city and county.(2) A local public agency other than a city, county, or city and county.(3) A nonprofit organization.(c) The total number of Chapter 8 (commencing with Section 3771) tax sale agreements where the intended use was affordable housing for low- or moderate-income households.

 CHAPTER 8.5. Access to Tax-Defaulted Property Information Subject to the Power to Sell

 CHAPTER 8.5. Access to Tax-Defaulted Property Information Subject to the Power to Sell

3850. (a) Every tax collector shall include all of the following in at least one location on their internet website:(1) Information on how to obtain a the list of tax-defaulted properties subject to the power to sell list from the tax collector.(2) A brief description of the format or formats list of the tax-defaulted properties list subject to the power to sell can be provided in, including information on electronic file format.(3) If the list of tax-defaulted properties list subject to the power to sell is not freely accessible to the public on the tax collectors internet website then all of the following shall appear:(A) A description of every data field included for a property appearing on the list of tax-defaulted properties list subject to the power to sell or an example entry of a property as it would appear on the list.(B) Information on the typical length of time that elapses between a tax collector receiving a complete request for the list of tax-defaulted properties list subject to the power to sell and the requestor receiving the list.(4) If payment is required to obtain the list of tax-defaulted properties list, subject to the power to sell, then the tax collectors internet website shall include all of the following:(A) Information on the cost of obtaining the list.(B) Information on how payment can be made to obtain the list.(C) If applicable, information on whether public agencies, nonprofits, or other entities can obtain the list for free or for a reduced cost.(b) The requirements in subdivision (a) do not apply to a tax collector which maintains a freely accessible list of all tax-defaulted properties subject to the power to sell on their internet website. website or internet portal, freely accessible to public agencies and qualified nonprofit organizations.(c) Tax-defaulted property list List of tax-defaulted properties subject to the power to sell means the list of all properties currently tax defaulted in the county based on the tax collectors records. records that are subject to the power to sell pursuant to Section 3361.(d) The tax collectors internet website shall also include information that indicates how nonprofit organizations can submit requests pursuant to Sections 3692.4 and 3695.5.



3850. (a) Every tax collector shall include all of the following in at least one location on their internet website:

(1) Information on how to obtain a the list of tax-defaulted properties subject to the power to sell list from the tax collector.

(2) A brief description of the format or formats list of the tax-defaulted properties list subject to the power to sell can be provided in, including information on electronic file format.

(3) If the list of tax-defaulted properties list subject to the power to sell is not freely accessible to the public on the tax collectors internet website then all of the following shall appear:

(A) A description of every data field included for a property appearing on the list of tax-defaulted properties list subject to the power to sell or an example entry of a property as it would appear on the list.

(B) Information on the typical length of time that elapses between a tax collector receiving a complete request for the list of tax-defaulted properties list subject to the power to sell and the requestor receiving the list.

(4) If payment is required to obtain the list of tax-defaulted properties list, subject to the power to sell, then the tax collectors internet website shall include all of the following:

(A) Information on the cost of obtaining the list.

(B) Information on how payment can be made to obtain the list.

(C) If applicable, information on whether public agencies, nonprofits, or other entities can obtain the list for free or for a reduced cost.

(b) The requirements in subdivision (a) do not apply to a tax collector which maintains a freely accessible list of all tax-defaulted properties subject to the power to sell on their internet website. website or internet portal, freely accessible to public agencies and qualified nonprofit organizations.

(c) Tax-defaulted property list List of tax-defaulted properties subject to the power to sell means the list of all properties currently tax defaulted in the county based on the tax collectors records. records that are subject to the power to sell pursuant to Section 3361.

(d) The tax collectors internet website shall also include information that indicates how nonprofit organizations can submit requests pursuant to Sections 3692.4 and 3695.5.

3851. Annually beginning January 1, 2024, the State Controllers office shall post a report on its internet website which includes all the following information for the state and for each county:(a) The total number of Chapter 8 (commencing with Section 3771) tax sale agreements completed in the prior 12 months.(b) The total number of Chapter 8 (commencing with Section 3771) tax sale agreements where the purchasing entity was:(1) A city, county, or city and county.(2) A local public agency other than a city, county, or city and county.(3) A nonprofit organization.(c) The total number of Chapter 8 (commencing with Section 3771) tax sale agreements where the intended use was affordable housing for low- or moderate-income households.



3851. Annually beginning January 1, 2024, the State Controllers office shall post a report on its internet website which includes all the following information for the state and for each county:

(a) The total number of Chapter 8 (commencing with Section 3771) tax sale agreements completed in the prior 12 months.

(b) The total number of Chapter 8 (commencing with Section 3771) tax sale agreements where the purchasing entity was:

(1) A city, county, or city and county.

(2) A local public agency other than a city, county, or city and county.

(3) A nonprofit organization.

(c) The total number of Chapter 8 (commencing with Section 3771) tax sale agreements where the intended use was affordable housing for low- or moderate-income households.

SEC. 2. 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. 2. 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. 2. 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. 2.