| Old | New | Differences | |
|---|---|---|---|
| 1 | - | Amended IN Senate | |
| 1 | + | Amended IN Senate April 11, 2024 CALIFORNIA LEGISLATURE 20232024 REGULAR SESSION Senate Bill No. 1164Introduced by Senator NewmanFebruary 14, 2024 An act to add and repeal Section 74.9 to of the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy. LEGISLATIVE COUNSEL'S DIGESTSB 1164, as amended, Newman. Property taxation: new construction exclusion: accessory dwelling units.The California Constitution generally limits ad valorem taxes on real property to 1% of the full cash value of that property. For purposes of this limitation, full cash value is defined as the assessors valuation of real property as shown on the 197576 tax bill under full cash value or, thereafter, the appraised value of that real property when purchased, newly constructed, or a change in ownership has occurred.This bill would exclude from classification as newly constructed and new construction the construction of an accessory dwelling unit, as defined, until 15 years have passed since construction on the accessory dwelling unit was completed or there is a subsequent change in ownership of the accessory dwelling unit. if construction on the unit is completed on or after January 1, 2025, and before January 1, 2030, until one of specified events occurs. The bill would require the property owner to, prior to or within 30 days of completion of the project, notify to, among other things, notify the assessor that the property owner intends to claim the exclusion for an accessory dwelling unit and submit an affidavit stating that the owner shall make a good faith effort to ensure the unit will be used as residential housing for the duration the owner receives the exclusion. The bill would require the State Board of Equalization to prescribe the manner and form for claiming the exclusion and would require all additional documents necessary to support the exclusion to be filed by the property owner with the assessor not later than 6 months after the completion of the project. exclusion. Because this bill would require an affidavit by a property owner and a higher level of service from county assessors, it would impose a state-mandated local program.The California Constitution requires the state to reimburse local agencies and school districts for certain costs mandated by the state. Statutory provisions establish procedures for making that reimbursement.This bill would provide that with regard to certain mandates no reimbursement is required by this act for a specified reason.With regard to any other mandates, this bill would provide that, if the Commission on State Mandates determines that the bill contains costs so mandated by the state, reimbursement for those costs shall be made pursuant to the statutory provisions noted above.Existing law requires the state to reimburse local agencies annually for certain property tax revenues lost as a result of any exemption or classification of property for purposes of ad valorem property taxation.This bill would provide that, notwithstanding those provisions, no appropriation is made and the state shall not reimburse local agencies for property tax revenues lost by them pursuant to the bill.This bill would take effect immediately as a tax levy.Digest Key Vote: MAJORITY Appropriation: NO Fiscal Committee: YES Local Program: YES Bill TextThe people of the State of California do enact as follows:SECTION 1. Section 74.9 is added to the Revenue and Taxation Code, to read:74.9. (a) Notwithstanding Section 70 and subject to the requirements of this section, for purposes of Section 2 of Article XIII A of the California Constitution, new construction and newly constructed does not include the construction or addition of an accessory dwelling unit. unit, if construction on the unit is completed on or after January 1, 2025, and before January 1, 2030.(b) The (1) Subject to paragraph (2), the exclusion provided under this section described in subdivision (a) shall remain in effect only until either any of the following occurs:(1)(A) Fifteen years have passed since construction on the accessory dwelling unit was completed. from the first lien date following completion of construction on the accessory dwelling unit.(2)(B) There is a subsequent change in ownership of the accessory dwelling unit.(C) The unit is converted to any use other than for residential housing.(2) Notwithstanding any law, upon the occurrence of one of the events described in paragraph (1), the new base year value of the unit shall be established as of the occurrence of the event, be adjusted annually in accordance with paragraph (1) of subdivision (a) of Section 51, and be enrolled.(c) (1) For purposes of this section, accessory dwelling unit means an attached or detached residential dwelling unit that provides complete, independent living facilities for one or more persons and that is located on a lot with a preexisting, single-family or multifamily residential dwelling on the lot. An accessory dwelling unit shall include permanent provisions for living, sleeping, eating, cooking, and sanitation on the same parcel that the single-family or multifamily residential dwelling is located.(2) An accessory dwelling unit includes, but is not limited to, any either of the following:(A) An efficiency unit, as defined in Section 17958.1 of the Health and Safety Code.(B) A manufactured home, as defined in Section 18007 of the Health and Safety Code.(d) (1) In order to receive the exclusion, the property owner shall notify do all of the following:(A) Notify the assessor prior to, or within 30 days of, completion of the project that the property owner intends to claim the exclusion for an accessory dwelling unit and, at the same time, shall submit unit.(B) Submit, at the same time notification is given pursuant to subparagraph (A), an affidavit stating that the owner shall make a good faith effort to ensure the unit will be used as residential housing for the duration the owner receives the exclusion under this section. The(C) Maintain the residential use of the accessory dwelling unit receiving the exclusion under this section.(D) Provide any additional documentation that the assessor requests. All additional documents necessary to support the exclusion shall be filed by the property owner with the assessor not later than six months after the completion of the project.(2) The property owner shall inform the county assessor within 30 days of the conversion of the unit to any use other than for residential housing.(3) The State Board of Equalization shall prescribe the manner and form for claiming the exclusion. All additional documents necessary to support the exclusion shall be filed by the property owner with the assessor not later than six months after the completion of the project.(e)This section applies to new construction completed on or after January 1, 2025.(e) This section shall remain in effect only until January 1, 2046, and as of that date is repealed.SEC. 2. No reimbursement is required by this act pursuant to Section 6 of Article XIIIB of the California Constitution for certain costs that may be incurred by a local agency or school district because, in that regard, this act creates a new crime or infraction, eliminates a crime or infraction, or changes the penalty for a crime or infraction, within the meaning of Section 17556 of the Government Code, or changes the definition of a crime within the meaning of Section 6 of Article XIIIB of the California Constitution.However, if the Commission on State Mandates determines that this act contains other costs mandated by the state, reimbursement to local agencies and school districts for those costs shall be made pursuant to Part 7 (commencing with Section 17500) of Division 4 of Title 2 of the Government Code.SEC. 3. Notwithstanding Section 2229 of the Revenue and Taxation Code, no appropriation is made by this act and the state shall not reimburse any local agency for any property tax revenues lost by it pursuant to this act.SEC. 4. This act provides for a tax levy within the meaning of Article IV of the California Constitution and shall go into immediate effect. | |
| 2 | 2 | ||
| 3 | - | ||
| 3 | + | Amended IN Senate April 11, 2024 CALIFORNIA LEGISLATURE 20232024 REGULAR SESSION Senate Bill No. 1164Introduced by Senator NewmanFebruary 14, 2024 An act to add and repeal Section 74.9 to of the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy. LEGISLATIVE COUNSEL'S DIGESTSB 1164, as amended, Newman. Property taxation: new construction exclusion: accessory dwelling units.The California Constitution generally limits ad valorem taxes on real property to 1% of the full cash value of that property. For purposes of this limitation, full cash value is defined as the assessors valuation of real property as shown on the 197576 tax bill under full cash value or, thereafter, the appraised value of that real property when purchased, newly constructed, or a change in ownership has occurred.This bill would exclude from classification as newly constructed and new construction the construction of an accessory dwelling unit, as defined, until 15 years have passed since construction on the accessory dwelling unit was completed or there is a subsequent change in ownership of the accessory dwelling unit. if construction on the unit is completed on or after January 1, 2025, and before January 1, 2030, until one of specified events occurs. The bill would require the property owner to, prior to or within 30 days of completion of the project, notify to, among other things, notify the assessor that the property owner intends to claim the exclusion for an accessory dwelling unit and submit an affidavit stating that the owner shall make a good faith effort to ensure the unit will be used as residential housing for the duration the owner receives the exclusion. The bill would require the State Board of Equalization to prescribe the manner and form for claiming the exclusion and would require all additional documents necessary to support the exclusion to be filed by the property owner with the assessor not later than 6 months after the completion of the project. exclusion. Because this bill would require an affidavit by a property owner and a higher level of service from county assessors, it would impose a state-mandated local program.The California Constitution requires the state to reimburse local agencies and school districts for certain costs mandated by the state. Statutory provisions establish procedures for making that reimbursement.This bill would provide that with regard to certain mandates no reimbursement is required by this act for a specified reason.With regard to any other mandates, this bill would provide that, if the Commission on State Mandates determines that the bill contains costs so mandated by the state, reimbursement for those costs shall be made pursuant to the statutory provisions noted above.Existing law requires the state to reimburse local agencies annually for certain property tax revenues lost as a result of any exemption or classification of property for purposes of ad valorem property taxation.This bill would provide that, notwithstanding those provisions, no appropriation is made and the state shall not reimburse local agencies for property tax revenues lost by them pursuant to the bill.This bill would take effect immediately as a tax levy.Digest Key Vote: MAJORITY Appropriation: NO Fiscal Committee: YES Local Program: YES | |
| 4 | 4 | ||
| 5 | - | ||
| 5 | + | Amended IN Senate April 11, 2024 | |
| 6 | 6 | ||
| 7 | - | Amended IN Senate May 16, 2024 | |
| 8 | 7 | Amended IN Senate April 11, 2024 | |
| 9 | 8 | ||
| 10 | 9 | CALIFORNIA LEGISLATURE 20232024 REGULAR SESSION | |
| 11 | 10 | ||
| 12 | 11 | Senate Bill | |
| 13 | 12 | ||
| 14 | 13 | No. 1164 | |
| 15 | 14 | ||
| 16 | 15 | Introduced by Senator NewmanFebruary 14, 2024 | |
| 17 | 16 | ||
| 18 | 17 | Introduced by Senator Newman | |
| 19 | 18 | February 14, 2024 | |
| 20 | 19 | ||
| 21 | - | An act to add and repeal Section 74.9 of the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy. | |
| 20 | + | An act to add and repeal Section 74.9 to of the Revenue and Taxation Code, relating to taxation, to take effect immediately, tax levy. | |
| 22 | 21 | ||
| 23 | 22 | LEGISLATIVE COUNSEL'S DIGEST | |
| 24 | 23 | ||
| 25 | 24 | ## LEGISLATIVE COUNSEL'S DIGEST | |
| 26 | 25 | ||
| 27 | 26 | SB 1164, as amended, Newman. Property taxation: new construction exclusion: accessory dwelling units. | |
| 28 | 27 | ||
| 29 | - | The California Constitution generally limits ad valorem taxes on real property to 1% of the full cash value of that property. For purposes of this limitation, full cash value is defined as the assessors valuation of real property as shown on the 197576 tax bill under full cash value or, thereafter, the appraised value of that real property when purchased, newly constructed, or a change in ownership has occurred.This bill would exclude from classification as newly constructed and new construction the construction of an accessory dwelling unit, as defined, if construction on the unit is completed on or after January 1, 2025, and before January 1, 2030, until one of specified events occurs. The bill would require the property owner to, among other things, notify the assessor that the property owner intends to claim the exclusion for an accessory dwelling unit and submit an affidavit stating that the owner shall make a good faith effort to ensure the unit will be used as residential housing for the duration the owner receives the exclusion. The bill would require the State Board of Equalization to prescribe the manner and form for claiming the exclusion. Because this bill would require an affidavit by a property owner and a higher level of service from county assessors, it would impose a state-mandated local program.The California Constitution requires the state to reimburse local agencies and school districts for certain costs mandated by the state. Statutory provisions establish procedures for making that reimbursement.This bill would provide that with regard to certain mandates no reimbursement is required by this act for a specified reason.With regard to any other mandates, this bill would provide that, if the Commission on State Mandates determines that the bill contains costs so mandated by the state, reimbursement for those costs shall be made pursuant to the statutory provisions noted above.Existing law requires the state to reimburse local agencies annually for certain property tax revenues lost as a result of any exemption or classification of property for purposes of ad valorem property taxation.This bill would provide that, notwithstanding those provisions, no appropriation is made and the state shall not reimburse local agencies for property tax revenues lost by them pursuant to the bill.This bill would take effect immediately as a tax levy. | |
| 28 | + | The California Constitution generally limits ad valorem taxes on real property to 1% of the full cash value of that property. For purposes of this limitation, full cash value is defined as the assessors valuation of real property as shown on the 197576 tax bill under full cash value or, thereafter, the appraised value of that real property when purchased, newly constructed, or a change in ownership has occurred.This bill would exclude from classification as newly constructed and new construction the construction of an accessory dwelling unit, as defined, until 15 years have passed since construction on the accessory dwelling unit was completed or there is a subsequent change in ownership of the accessory dwelling unit. if construction on the unit is completed on or after January 1, 2025, and before January 1, 2030, until one of specified events occurs. The bill would require the property owner to, prior to or within 30 days of completion of the project, notify to, among other things, notify the assessor that the property owner intends to claim the exclusion for an accessory dwelling unit and submit an affidavit stating that the owner shall make a good faith effort to ensure the unit will be used as residential housing for the duration the owner receives the exclusion. The bill would require the State Board of Equalization to prescribe the manner and form for claiming the exclusion and would require all additional documents necessary to support the exclusion to be filed by the property owner with the assessor not later than 6 months after the completion of the project. exclusion. Because this bill would require an affidavit by a property owner and a higher level of service from county assessors, it would impose a state-mandated local program.The California Constitution requires the state to reimburse local agencies and school districts for certain costs mandated by the state. Statutory provisions establish procedures for making that reimbursement.This bill would provide that with regard to certain mandates no reimbursement is required by this act for a specified reason.With regard to any other mandates, this bill would provide that, if the Commission on State Mandates determines that the bill contains costs so mandated by the state, reimbursement for those costs shall be made pursuant to the statutory provisions noted above.Existing law requires the state to reimburse local agencies annually for certain property tax revenues lost as a result of any exemption or classification of property for purposes of ad valorem property taxation.This bill would provide that, notwithstanding those provisions, no appropriation is made and the state shall not reimburse local agencies for property tax revenues lost by them pursuant to the bill.This bill would take effect immediately as a tax levy. | |
| 30 | 29 | ||
| 31 | 30 | The California Constitution generally limits ad valorem taxes on real property to 1% of the full cash value of that property. For purposes of this limitation, full cash value is defined as the assessors valuation of real property as shown on the 197576 tax bill under full cash value or, thereafter, the appraised value of that real property when purchased, newly constructed, or a change in ownership has occurred. | |
| 32 | 31 | ||
| 33 | - | This bill would exclude from classification as newly constructed and new construction the construction of an accessory dwelling unit, as defined, if construction on the unit is completed on or after January 1, 2025, and before January 1, 2030, until one of specified events occurs. The bill would require the property owner to, among other things, notify the assessor that the property owner intends to claim the exclusion for an accessory dwelling unit and submit an affidavit stating that the owner shall make a good faith effort to ensure the unit will be used as residential housing for the duration the owner receives the exclusion. The bill would require the State Board of Equalization to prescribe the manner and form for claiming the exclusion. Because this bill would require an affidavit by a property owner and a higher level of service from county assessors, it would impose a state-mandated local program. | |
| 32 | + | This bill would exclude from classification as newly constructed and new construction the construction of an accessory dwelling unit, as defined, until 15 years have passed since construction on the accessory dwelling unit was completed or there is a subsequent change in ownership of the accessory dwelling unit. if construction on the unit is completed on or after January 1, 2025, and before January 1, 2030, until one of specified events occurs. The bill would require the property owner to, prior to or within 30 days of completion of the project, notify to, among other things, notify the assessor that the property owner intends to claim the exclusion for an accessory dwelling unit and submit an affidavit stating that the owner shall make a good faith effort to ensure the unit will be used as residential housing for the duration the owner receives the exclusion. The bill would require the State Board of Equalization to prescribe the manner and form for claiming the exclusion and would require all additional documents necessary to support the exclusion to be filed by the property owner with the assessor not later than 6 months after the completion of the project. exclusion. Because this bill would require an affidavit by a property owner and a higher level of service from county assessors, it would impose a state-mandated local program. | |
| 34 | 33 | ||
| 35 | 34 | 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. | |
| 36 | 35 | ||
| 37 | 36 | This bill would provide that with regard to certain mandates no reimbursement is required by this act for a specified reason. | |
| 38 | 37 | ||
| 39 | 38 | With regard to any other mandates, this bill would provide that, if the Commission on State Mandates determines that the bill contains costs so mandated by the state, reimbursement for those costs shall be made pursuant to the statutory provisions noted above. | |
| 40 | 39 | ||
| 41 | 40 | Existing law requires the state to reimburse local agencies annually for certain property tax revenues lost as a result of any exemption or classification of property for purposes of ad valorem property taxation. | |
| 42 | 41 | ||
| 43 | 42 | This bill would provide that, notwithstanding those provisions, no appropriation is made and the state shall not reimburse local agencies for property tax revenues lost by them pursuant to the bill. | |
| 44 | 43 | ||
| 45 | 44 | This bill would take effect immediately as a tax levy. | |
| 46 | 45 | ||
| 47 | 46 | ## Digest Key | |
| 48 | 47 | ||
| 49 | 48 | ## Bill Text | |
| 50 | 49 | ||
| 51 | - | The people of the State of California do enact as follows:SECTION 1. Section 74.9 is added to the Revenue and Taxation Code, to read:74.9. (a) Notwithstanding Section 70 and subject to the requirements of this section, for purposes of Section 2 of Article XIII A of the California Constitution, new construction and newly constructed does not include the construction or addition of an accessory dwelling unit, if construction on the unit is completed on or after January 1, 2025, and before January 1, 2030.(b) (1) Subject to paragraph (2), the exclusion described in subdivision (a) shall remain in effect only until any of the following occurs:(A) Fifteen | |
| 50 | + | The people of the State of California do enact as follows:SECTION 1. Section 74.9 is added to the Revenue and Taxation Code, to read:74.9. (a) Notwithstanding Section 70 and subject to the requirements of this section, for purposes of Section 2 of Article XIII A of the California Constitution, new construction and newly constructed does not include the construction or addition of an accessory dwelling unit. unit, if construction on the unit is completed on or after January 1, 2025, and before January 1, 2030.(b) The (1) Subject to paragraph (2), the exclusion provided under this section described in subdivision (a) shall remain in effect only until either any of the following occurs:(1)(A) Fifteen years have passed since construction on the accessory dwelling unit was completed. from the first lien date following completion of construction on the accessory dwelling unit.(2)(B) There is a subsequent change in ownership of the accessory dwelling unit.(C) The unit is converted to any use other than for residential housing.(2) Notwithstanding any law, upon the occurrence of one of the events described in paragraph (1), the new base year value of the unit shall be established as of the occurrence of the event, be adjusted annually in accordance with paragraph (1) of subdivision (a) of Section 51, and be enrolled.(c) (1) For purposes of this section, accessory dwelling unit means an attached or detached residential dwelling unit that provides complete, independent living facilities for one or more persons and that is located on a lot with a preexisting, single-family or multifamily residential dwelling on the lot. An accessory dwelling unit shall include permanent provisions for living, sleeping, eating, cooking, and sanitation on the same parcel that the single-family or multifamily residential dwelling is located.(2) An accessory dwelling unit includes, but is not limited to, any either of the following:(A) An efficiency unit, as defined in Section 17958.1 of the Health and Safety Code.(B) A manufactured home, as defined in Section 18007 of the Health and Safety Code.(d) (1) In order to receive the exclusion, the property owner shall notify do all of the following:(A) Notify the assessor prior to, or within 30 days of, completion of the project that the property owner intends to claim the exclusion for an accessory dwelling unit and, at the same time, shall submit unit.(B) Submit, at the same time notification is given pursuant to subparagraph (A), an affidavit stating that the owner shall make a good faith effort to ensure the unit will be used as residential housing for the duration the owner receives the exclusion under this section. The(C) Maintain the residential use of the accessory dwelling unit receiving the exclusion under this section.(D) Provide any additional documentation that the assessor requests. All additional documents necessary to support the exclusion shall be filed by the property owner with the assessor not later than six months after the completion of the project.(2) The property owner shall inform the county assessor within 30 days of the conversion of the unit to any use other than for residential housing.(3) The State Board of Equalization shall prescribe the manner and form for claiming the exclusion. All additional documents necessary to support the exclusion shall be filed by the property owner with the assessor not later than six months after the completion of the project.(e)This section applies to new construction completed on or after January 1, 2025.(e) This section shall remain in effect only until January 1, 2046, and as of that date is repealed.SEC. 2. No reimbursement is required by this act pursuant to Section 6 of Article XIIIB of the California Constitution for certain costs that may be incurred by a local agency or school district because, in that regard, this act creates a new crime or infraction, eliminates a crime or infraction, or changes the penalty for a crime or infraction, within the meaning of Section 17556 of the Government Code, or changes the definition of a crime within the meaning of Section 6 of Article XIIIB of the California Constitution.However, if the Commission on State Mandates determines that this act contains other costs mandated by the state, reimbursement to local agencies and school districts for those costs shall be made pursuant to Part 7 (commencing with Section 17500) of Division 4 of Title 2 of the Government Code.SEC. 3. Notwithstanding Section 2229 of the Revenue and Taxation Code, no appropriation is made by this act and the state shall not reimburse any local agency for any property tax revenues lost by it pursuant to this act.SEC. 4. This act provides for a tax levy within the meaning of Article IV of the California Constitution and shall go into immediate effect. | |
| 52 | 51 | ||
| 53 | 52 | The people of the State of California do enact as follows: | |
| 54 | 53 | ||
| 55 | 54 | ## The people of the State of California do enact as follows: | |
| 56 | 55 | ||
| 57 | - | SECTION 1. Section 74.9 is added to the Revenue and Taxation Code, to read:74.9. (a) Notwithstanding Section 70 and subject to the requirements of this section, for purposes of Section 2 of Article XIII A of the California Constitution, new construction and newly constructed does not include the construction or addition of an accessory dwelling unit, if construction on the unit is completed on or after January 1, 2025, and before January 1, 2030.(b) (1) Subject to paragraph (2), the exclusion described in subdivision (a) shall remain in effect only until any of the following occurs:(A) Fifteen | |
| 56 | + | SECTION 1. Section 74.9 is added to the Revenue and Taxation Code, to read:74.9. (a) Notwithstanding Section 70 and subject to the requirements of this section, for purposes of Section 2 of Article XIII A of the California Constitution, new construction and newly constructed does not include the construction or addition of an accessory dwelling unit. unit, if construction on the unit is completed on or after January 1, 2025, and before January 1, 2030.(b) The (1) Subject to paragraph (2), the exclusion provided under this section described in subdivision (a) shall remain in effect only until either any of the following occurs:(1)(A) Fifteen years have passed since construction on the accessory dwelling unit was completed. from the first lien date following completion of construction on the accessory dwelling unit.(2)(B) There is a subsequent change in ownership of the accessory dwelling unit.(C) The unit is converted to any use other than for residential housing.(2) Notwithstanding any law, upon the occurrence of one of the events described in paragraph (1), the new base year value of the unit shall be established as of the occurrence of the event, be adjusted annually in accordance with paragraph (1) of subdivision (a) of Section 51, and be enrolled.(c) (1) For purposes of this section, accessory dwelling unit means an attached or detached residential dwelling unit that provides complete, independent living facilities for one or more persons and that is located on a lot with a preexisting, single-family or multifamily residential dwelling on the lot. An accessory dwelling unit shall include permanent provisions for living, sleeping, eating, cooking, and sanitation on the same parcel that the single-family or multifamily residential dwelling is located.(2) An accessory dwelling unit includes, but is not limited to, any either of the following:(A) An efficiency unit, as defined in Section 17958.1 of the Health and Safety Code.(B) A manufactured home, as defined in Section 18007 of the Health and Safety Code.(d) (1) In order to receive the exclusion, the property owner shall notify do all of the following:(A) Notify the assessor prior to, or within 30 days of, completion of the project that the property owner intends to claim the exclusion for an accessory dwelling unit and, at the same time, shall submit unit.(B) Submit, at the same time notification is given pursuant to subparagraph (A), an affidavit stating that the owner shall make a good faith effort to ensure the unit will be used as residential housing for the duration the owner receives the exclusion under this section. The(C) Maintain the residential use of the accessory dwelling unit receiving the exclusion under this section.(D) Provide any additional documentation that the assessor requests. All additional documents necessary to support the exclusion shall be filed by the property owner with the assessor not later than six months after the completion of the project.(2) The property owner shall inform the county assessor within 30 days of the conversion of the unit to any use other than for residential housing.(3) The State Board of Equalization shall prescribe the manner and form for claiming the exclusion. All additional documents necessary to support the exclusion shall be filed by the property owner with the assessor not later than six months after the completion of the project.(e)This section applies to new construction completed on or after January 1, 2025.(e) This section shall remain in effect only until January 1, 2046, and as of that date is repealed. | |
| 58 | 57 | ||
| 59 | 58 | SECTION 1. Section 74.9 is added to the Revenue and Taxation Code, to read: | |
| 60 | 59 | ||
| 61 | 60 | ### SECTION 1. | |
| 62 | 61 | ||
| 63 | - | 74.9. (a) Notwithstanding Section 70 and subject to the requirements of this section, for purposes of Section 2 of Article XIII A of the California Constitution, new construction and newly constructed does not include the construction or addition of an accessory dwelling unit, if construction on the unit is completed on or after January 1, 2025, and before January 1, 2030.(b) (1) Subject to paragraph (2), the exclusion described in subdivision (a) shall remain in effect only until any of the following occurs:(A) Fifteen | |
| 62 | + | 74.9. (a) Notwithstanding Section 70 and subject to the requirements of this section, for purposes of Section 2 of Article XIII A of the California Constitution, new construction and newly constructed does not include the construction or addition of an accessory dwelling unit. unit, if construction on the unit is completed on or after January 1, 2025, and before January 1, 2030.(b) The (1) Subject to paragraph (2), the exclusion provided under this section described in subdivision (a) shall remain in effect only until either any of the following occurs:(1)(A) Fifteen years have passed since construction on the accessory dwelling unit was completed. from the first lien date following completion of construction on the accessory dwelling unit.(2)(B) There is a subsequent change in ownership of the accessory dwelling unit.(C) The unit is converted to any use other than for residential housing.(2) Notwithstanding any law, upon the occurrence of one of the events described in paragraph (1), the new base year value of the unit shall be established as of the occurrence of the event, be adjusted annually in accordance with paragraph (1) of subdivision (a) of Section 51, and be enrolled.(c) (1) For purposes of this section, accessory dwelling unit means an attached or detached residential dwelling unit that provides complete, independent living facilities for one or more persons and that is located on a lot with a preexisting, single-family or multifamily residential dwelling on the lot. An accessory dwelling unit shall include permanent provisions for living, sleeping, eating, cooking, and sanitation on the same parcel that the single-family or multifamily residential dwelling is located.(2) An accessory dwelling unit includes, but is not limited to, any either of the following:(A) An efficiency unit, as defined in Section 17958.1 of the Health and Safety Code.(B) A manufactured home, as defined in Section 18007 of the Health and Safety Code.(d) (1) In order to receive the exclusion, the property owner shall notify do all of the following:(A) Notify the assessor prior to, or within 30 days of, completion of the project that the property owner intends to claim the exclusion for an accessory dwelling unit and, at the same time, shall submit unit.(B) Submit, at the same time notification is given pursuant to subparagraph (A), an affidavit stating that the owner shall make a good faith effort to ensure the unit will be used as residential housing for the duration the owner receives the exclusion under this section. The(C) Maintain the residential use of the accessory dwelling unit receiving the exclusion under this section.(D) Provide any additional documentation that the assessor requests. All additional documents necessary to support the exclusion shall be filed by the property owner with the assessor not later than six months after the completion of the project.(2) The property owner shall inform the county assessor within 30 days of the conversion of the unit to any use other than for residential housing.(3) The State Board of Equalization shall prescribe the manner and form for claiming the exclusion. All additional documents necessary to support the exclusion shall be filed by the property owner with the assessor not later than six months after the completion of the project.(e)This section applies to new construction completed on or after January 1, 2025.(e) This section shall remain in effect only until January 1, 2046, and as of that date is repealed. | |
| 64 | 63 | ||
| 65 | - | 74.9. (a) Notwithstanding Section 70 and subject to the requirements of this section, for purposes of Section 2 of Article XIII A of the California Constitution, new construction and newly constructed does not include the construction or addition of an accessory dwelling unit, if construction on the unit is completed on or after January 1, 2025, and before January 1, 2030.(b) (1) Subject to paragraph (2), the exclusion described in subdivision (a) shall remain in effect only until any of the following occurs:(A) Fifteen | |
| 64 | + | 74.9. (a) Notwithstanding Section 70 and subject to the requirements of this section, for purposes of Section 2 of Article XIII A of the California Constitution, new construction and newly constructed does not include the construction or addition of an accessory dwelling unit. unit, if construction on the unit is completed on or after January 1, 2025, and before January 1, 2030.(b) The (1) Subject to paragraph (2), the exclusion provided under this section described in subdivision (a) shall remain in effect only until either any of the following occurs:(1)(A) Fifteen years have passed since construction on the accessory dwelling unit was completed. from the first lien date following completion of construction on the accessory dwelling unit.(2)(B) There is a subsequent change in ownership of the accessory dwelling unit.(C) The unit is converted to any use other than for residential housing.(2) Notwithstanding any law, upon the occurrence of one of the events described in paragraph (1), the new base year value of the unit shall be established as of the occurrence of the event, be adjusted annually in accordance with paragraph (1) of subdivision (a) of Section 51, and be enrolled.(c) (1) For purposes of this section, accessory dwelling unit means an attached or detached residential dwelling unit that provides complete, independent living facilities for one or more persons and that is located on a lot with a preexisting, single-family or multifamily residential dwelling on the lot. An accessory dwelling unit shall include permanent provisions for living, sleeping, eating, cooking, and sanitation on the same parcel that the single-family or multifamily residential dwelling is located.(2) An accessory dwelling unit includes, but is not limited to, any either of the following:(A) An efficiency unit, as defined in Section 17958.1 of the Health and Safety Code.(B) A manufactured home, as defined in Section 18007 of the Health and Safety Code.(d) (1) In order to receive the exclusion, the property owner shall notify do all of the following:(A) Notify the assessor prior to, or within 30 days of, completion of the project that the property owner intends to claim the exclusion for an accessory dwelling unit and, at the same time, shall submit unit.(B) Submit, at the same time notification is given pursuant to subparagraph (A), an affidavit stating that the owner shall make a good faith effort to ensure the unit will be used as residential housing for the duration the owner receives the exclusion under this section. The(C) Maintain the residential use of the accessory dwelling unit receiving the exclusion under this section.(D) Provide any additional documentation that the assessor requests. All additional documents necessary to support the exclusion shall be filed by the property owner with the assessor not later than six months after the completion of the project.(2) The property owner shall inform the county assessor within 30 days of the conversion of the unit to any use other than for residential housing.(3) The State Board of Equalization shall prescribe the manner and form for claiming the exclusion. All additional documents necessary to support the exclusion shall be filed by the property owner with the assessor not later than six months after the completion of the project.(e)This section applies to new construction completed on or after January 1, 2025.(e) This section shall remain in effect only until January 1, 2046, and as of that date is repealed. | |
| 66 | 65 | ||
| 67 | - | 74.9. (a) Notwithstanding Section 70 and subject to the requirements of this section, for purposes of Section 2 of Article XIII A of the California Constitution, new construction and newly constructed does not include the construction or addition of an accessory dwelling unit, if construction on the unit is completed on or after January 1, 2025, and before January 1, 2030.(b) (1) Subject to paragraph (2), the exclusion described in subdivision (a) shall remain in effect only until any of the following occurs:(A) Fifteen | |
| 66 | + | 74.9. (a) Notwithstanding Section 70 and subject to the requirements of this section, for purposes of Section 2 of Article XIII A of the California Constitution, new construction and newly constructed does not include the construction or addition of an accessory dwelling unit. unit, if construction on the unit is completed on or after January 1, 2025, and before January 1, 2030.(b) The (1) Subject to paragraph (2), the exclusion provided under this section described in subdivision (a) shall remain in effect only until either any of the following occurs:(1)(A) Fifteen years have passed since construction on the accessory dwelling unit was completed. from the first lien date following completion of construction on the accessory dwelling unit.(2)(B) There is a subsequent change in ownership of the accessory dwelling unit.(C) The unit is converted to any use other than for residential housing.(2) Notwithstanding any law, upon the occurrence of one of the events described in paragraph (1), the new base year value of the unit shall be established as of the occurrence of the event, be adjusted annually in accordance with paragraph (1) of subdivision (a) of Section 51, and be enrolled.(c) (1) For purposes of this section, accessory dwelling unit means an attached or detached residential dwelling unit that provides complete, independent living facilities for one or more persons and that is located on a lot with a preexisting, single-family or multifamily residential dwelling on the lot. An accessory dwelling unit shall include permanent provisions for living, sleeping, eating, cooking, and sanitation on the same parcel that the single-family or multifamily residential dwelling is located.(2) An accessory dwelling unit includes, but is not limited to, any either of the following:(A) An efficiency unit, as defined in Section 17958.1 of the Health and Safety Code.(B) A manufactured home, as defined in Section 18007 of the Health and Safety Code.(d) (1) In order to receive the exclusion, the property owner shall notify do all of the following:(A) Notify the assessor prior to, or within 30 days of, completion of the project that the property owner intends to claim the exclusion for an accessory dwelling unit and, at the same time, shall submit unit.(B) Submit, at the same time notification is given pursuant to subparagraph (A), an affidavit stating that the owner shall make a good faith effort to ensure the unit will be used as residential housing for the duration the owner receives the exclusion under this section. The(C) Maintain the residential use of the accessory dwelling unit receiving the exclusion under this section.(D) Provide any additional documentation that the assessor requests. All additional documents necessary to support the exclusion shall be filed by the property owner with the assessor not later than six months after the completion of the project.(2) The property owner shall inform the county assessor within 30 days of the conversion of the unit to any use other than for residential housing.(3) The State Board of Equalization shall prescribe the manner and form for claiming the exclusion. All additional documents necessary to support the exclusion shall be filed by the property owner with the assessor not later than six months after the completion of the project.(e)This section applies to new construction completed on or after January 1, 2025.(e) This section shall remain in effect only until January 1, 2046, and as of that date is repealed. | |
| 68 | 67 | ||
| 69 | 68 | ||
| 70 | 69 | ||
| 71 | - | 74.9. (a) Notwithstanding Section 70 and subject to the requirements of this section, for purposes of Section 2 of Article XIII A of the California Constitution, new construction and newly constructed does not include the construction or addition of an accessory dwelling unit, if construction on the unit is completed on or after January 1, 2025, and before January 1, 2030. | |
| 70 | + | 74.9. (a) Notwithstanding Section 70 and subject to the requirements of this section, for purposes of Section 2 of Article XIII A of the California Constitution, new construction and newly constructed does not include the construction or addition of an accessory dwelling unit. unit, if construction on the unit is completed on or after January 1, 2025, and before January 1, 2030. | |
| 72 | 71 | ||
| 73 | - | (b) (1) Subject to paragraph (2), the exclusion described in subdivision (a) shall remain in effect only until any of the following occurs: | |
| 72 | + | (b) The (1) Subject to paragraph (2), the exclusion provided under this section described in subdivision (a) shall remain in effect only until either any of the following occurs: | |
| 74 | 73 | ||
| 75 | - | (A) Fifteen Ten years have passed from the first lien date following completion of construction on the accessory dwelling unit. | |
| 74 | + | (1) | |
| 75 | + | ||
| 76 | + | ||
| 77 | + | ||
| 78 | + | (A) Fifteen years have passed since construction on the accessory dwelling unit was completed. from the first lien date following completion of construction on the accessory dwelling unit. | |
| 79 | + | ||
| 80 | + | (2) | |
| 81 | + | ||
| 82 | + | ||
| 76 | 83 | ||
| 77 | 84 | (B) There is a subsequent change in ownership of the accessory dwelling unit. | |
| 78 | 85 | ||
| 79 | 86 | (C) The unit is converted to any use other than for residential housing. | |
| 80 | 87 | ||
| 81 | 88 | (2) Notwithstanding any law, upon the occurrence of one of the events described in paragraph (1), the new base year value of the unit shall be established as of the occurrence of the event, be adjusted annually in accordance with paragraph (1) of subdivision (a) of Section 51, and be enrolled. | |
| 82 | 89 | ||
| 83 | 90 | (c) (1) For purposes of this section, accessory dwelling unit means an attached or detached residential dwelling unit that provides complete, independent living facilities for one or more persons and that is located on a lot with a preexisting, single-family or multifamily residential dwelling on the lot. An accessory dwelling unit shall include permanent provisions for living, sleeping, eating, cooking, and sanitation on the same parcel that the single-family or multifamily residential dwelling is located. | |
| 84 | 91 | ||
| 85 | - | (2) An accessory dwelling unit includes, but is not limited to, either of the following: | |
| 92 | + | (2) An accessory dwelling unit includes, but is not limited to, any either of the following: | |
| 86 | 93 | ||
| 87 | 94 | (A) An efficiency unit, as defined in Section 17958.1 of the Health and Safety Code. | |
| 88 | 95 | ||
| 89 | 96 | (B) A manufactured home, as defined in Section 18007 of the Health and Safety Code. | |
| 90 | 97 | ||
| 91 | - | (d) (1) In order to receive the exclusion, the property owner shall do all of the following: | |
| 98 | + | (d) (1) In order to receive the exclusion, the property owner shall notify do all of the following: | |
| 92 | 99 | ||
| 93 | - | ||
| 100 | + | (A) Notify the assessor prior to, or within 30 days of, completion of the project that the property owner intends to claim the exclusion for an accessory dwelling unit and, at the same time, shall submit unit. | |
| 94 | 101 | ||
| 95 | - | ||
| 102 | + | (B) Submit, at the same time notification is given pursuant to subparagraph (A), an affidavit stating that the owner shall make a good faith effort to ensure the unit will be used as residential housing for the duration the owner receives the exclusion under this section. The | |
| 96 | 103 | ||
| 97 | 104 | (C) Maintain the residential use of the accessory dwelling unit receiving the exclusion under this section. | |
| 98 | 105 | ||
| 99 | 106 | (D) Provide any additional documentation that the assessor requests. All additional documents necessary to support the exclusion shall be filed by the property owner with the assessor not later than six months after the completion of the project. | |
| 100 | 107 | ||
| 101 | 108 | (2) The property owner shall inform the county assessor within 30 days of the conversion of the unit to any use other than for residential housing. | |
| 102 | 109 | ||
| 103 | - | (3) The State Board of Equalization shall prescribe the manner and form for claiming the exclusion. | |
| 110 | + | (3) The State Board of Equalization shall prescribe the manner and form for claiming the exclusion. All additional documents necessary to support the exclusion shall be filed by the property owner with the assessor not later than six months after the completion of the project. | |
| 104 | 111 | ||
| 105 | - | (e) This section shall remain in effect only until January 1, 2046, 2041, and as of that date is repealed. | |
| 112 | + | (e)This section applies to new construction completed on or after January 1, 2025. | |
| 113 | + | ||
| 114 | + | ||
| 115 | + | ||
| 116 | + | (e) This section shall remain in effect only until January 1, 2046, and as of that date is repealed. | |
| 106 | 117 | ||
| 107 | 118 | SEC. 2. No reimbursement is required by this act pursuant to Section 6 of Article XIIIB of the California Constitution for certain costs that may be incurred by a local agency or school district because, in that regard, this act creates a new crime or infraction, eliminates a crime or infraction, or changes the penalty for a crime or infraction, within the meaning of Section 17556 of the Government Code, or changes the definition of a crime within the meaning of Section 6 of Article XIIIB of the California Constitution.However, if the Commission on State Mandates determines that this act contains other 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. | |
| 108 | 119 | ||
| 109 | 120 | SEC. 2. No reimbursement is required by this act pursuant to Section 6 of Article XIIIB of the California Constitution for certain costs that may be incurred by a local agency or school district because, in that regard, this act creates a new crime or infraction, eliminates a crime or infraction, or changes the penalty for a crime or infraction, within the meaning of Section 17556 of the Government Code, or changes the definition of a crime within the meaning of Section 6 of Article XIIIB of the California Constitution.However, if the Commission on State Mandates determines that this act contains other 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. | |
| 110 | 121 | ||
| 111 | 122 | SEC. 2. No reimbursement is required by this act pursuant to Section 6 of Article XIIIB of the California Constitution for certain costs that may be incurred by a local agency or school district because, in that regard, this act creates a new crime or infraction, eliminates a crime or infraction, or changes the penalty for a crime or infraction, within the meaning of Section 17556 of the Government Code, or changes the definition of a crime within the meaning of Section 6 of Article XIIIB of the California Constitution. | |
| 112 | 123 | ||
| 113 | 124 | ### SEC. 2. | |
| 114 | 125 | ||
| 115 | 126 | However, if the Commission on State Mandates determines that this act contains other 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. | |
| 116 | 127 | ||
| 117 | 128 | SEC. 3. Notwithstanding Section 2229 of the Revenue and Taxation Code, no appropriation is made by this act and the state shall not reimburse any local agency for any property tax revenues lost by it pursuant to this act. | |
| 118 | 129 | ||
| 119 | 130 | SEC. 3. Notwithstanding Section 2229 of the Revenue and Taxation Code, no appropriation is made by this act and the state shall not reimburse any local agency for any property tax revenues lost by it pursuant to this act. | |
| 120 | 131 | ||
| 121 | 132 | SEC. 3. Notwithstanding Section 2229 of the Revenue and Taxation Code, no appropriation is made by this act and the state shall not reimburse any local agency for any property tax revenues lost by it pursuant to this act. | |
| 122 | 133 | ||
| 123 | 134 | ### SEC. 3. | |
| 124 | 135 | ||
| 125 | 136 | SEC. 4. This act provides for a tax levy within the meaning of Article IV of the California Constitution and shall go into immediate effect. | |
| 126 | 137 | ||
| 127 | 138 | SEC. 4. This act provides for a tax levy within the meaning of Article IV of the California Constitution and shall go into immediate effect. | |
| 128 | 139 | ||
| 129 | 140 | SEC. 4. This act provides for a tax levy within the meaning of Article IV of the California Constitution and shall go into immediate effect. | |
| 130 | 141 | ||
| 131 | 142 | ### SEC. 4. |