California 2023-2024 Regular Session

California Senate Bill SB964

Introduced
1/23/24  
Introduced
1/23/24  
Refer
2/21/24  
Refer
2/21/24  
Refer
3/5/24  
Refer
3/5/24  
Refer
4/16/24  
Refer
4/16/24  
Report Pass
4/24/24  
Report Pass
4/24/24  
Refer
4/25/24  

Caption

Property tax: tax-defaulted property sales.

Impact

If enacted, SB 964 will amend existing laws within the Revenue and Taxation Code related to the sale of tax-defaulted properties. The new stipulation will require the involved taxing authorities to inform the State Board of Equalization of their intention to sell property, ensuring that a proper valuation is conducted within 45 days. This legislative change represents a significant shift towards more stringent oversight of property sales, aiming to safeguard potential buyers and taxpayers from undervalued transactions.

Summary

Senate Bill 964, introduced by Senator Seyarto, seeks to enhance the process of selling tax-defaulted properties in California by implementing a required valuation. Specifically, the bill stipulates that a property must be assessed by the State Board of Equalization before it can be sold, provided that it has not been offered for sale under existing provisions. This measure aims to prevent properties from being sold for less than their defaulted tax amounts, thereby ensuring financial fairness in property transactions and protecting taxpayer interests.

Sentiment

The sentiment surrounding SB 964 appears to be largely supportive from advocates who champion increased accountability in property sales. Proponents argue that the bill provides critical protections for both the government and property owners, averting potential losses incurred from the sale of undervalued properties. However, there may be concerns from some county officials or tax collectors regarding the additional bureaucratic process introduced, which could delay property sales and complicate operations in counties with high volumes of tax-defaulted properties.

Contention

Notably, some potential points of contention include the implications this bill may have on the speed of property sales and the operational burden it places on local taxing authorities. While proponents believe these regulations are necessary for ensuring fair property assessments, opponents might argue that the delays imposed by mandatory valuations could hinder the timely sale of tax-defaulted properties, especially in economically distressed areas where such sales are crucial for revenue generation.

Companion Bills

No companion bills found.

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