BILL ANALYSIS
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|SENATE RULES COMMITTEE | AB 1042|
|Office of Senate Floor Analyses | |
|1020 N Street, Suite 524 | |
|(916) 651-1520 Fax: (916) | |
|327-4478 | |
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CONSENT
Bill No: AB 1042
Author: Spitzer (R)
Amended: As introduced
Vote: 21
SENATE REVENUE & TAXATION COMMITTEE : 7-0, 7/11/07
AYES: Oropeza, Alquist, Harman, Machado, Runner, Scott,
Wiggins
NO VOTE RECORDED: Cogdill
ASSEMBLY FLOOR : 72-0, 5/14/07 (Consent) - See last page
for vote
SUBJECT : Property taxation
SOURCE : Orange County Board of Supervisors
DIGEST : This bill allows taxpayers to file assessment
appeals applications electronically.
ANALYSIS : Existing law allows taxpayers to appeal the
assessed value of their property by filing an application
with the county Board of Equalization or Assessment Appeals
Board, subject to specified deadlines, and signed under
penalty of perjury that the information in the application
is true, correct, and complete to the best of their
knowledge.
Existing law defines and allows the use of a digital
signature and stipulates that it has the same force and
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effect as a real signature provided that the digital
signature:
1.Is unique to the person using it.
2.Can be verified.
3.Is under the sole control of the person using it.
4.Is linked to the data in such a manner that if the data
was changed, the signature is invalidated.
Complies with regulations adopted by the Secretary of State
(approved by the Office of Administrative Law on June 12,
1998)
This bill allows a Clerk of a county Board of Equalization
to accept an electronically filed application for changed
assessment if it complies with all other requirements for
the application, including the certification under penalty
of perjury. The Board must approve the manner of the
electronic signature, and may include, but is not limited
to, use of personal identification numbers the Clerk has
assigned to applicants.
FISCAL EFFECT : Appropriation: No Fiscal Com.: No
Local: No
The State Board of Equalization (BOE) estimates
insignificant administrative costs and no revenue impact.
SUPPORT : (Verified 7/13/07)
Orange County Board of Supervisors (source)
California Association of Clerks and Elections Officials
California State Association of Counties
California Taxpayers Association
Orange County Board of Supervisors
Howard Jarvis Taxpayers Association
ARGUMENTS IN SUPPORT : According to the author's office,
"AB 1042, sponsored by the Orange County Board of
Supervisors, will amend the Revenue and Taxation Code to
allow a property owner to electronically file an
application for a changed assessment. Current law does not
clearly state that counties may accept an electronically
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filed form. However, Revenue and Taxation Code Section
1603(a) says that an applicant must file with the county
assessment appeals board 'a verified, written application
showing the facts claimed to require the reduction and the
applicant's opinion of the full value of the property.'
Also, Government Code Section 16.5 authorizes the use of
electronic signatures in communications with a public
entity in which a signature is required. This bill will
allow all counties to accept an electronically filed
application for a changed assessment, provided that it
complies with all other requirements for filing the
application. It also requires that the electronic
signature is accompanied by the certification described in
the Revenue and Taxation Code Section 1603(f), and that the
electronic signature is authenticated in a manner that is
approved by a county board of supervisors. The online
e-file process would provide filers with step-by-step
instructions, allow them to file completely online, or to
print, sign, and send the document directly to the Clerk of
the Board. E-filing would allow for greater efficiency in
the filing process by reducing paper, provide for quick
retrieval of documents and faster scheduling of appeals
hearings."
ASSEMBLY FLOOR : 72-0, 5/14/07
AYES: Adams, Aghazarian, Anderson, Arambula, Beall, Benoit,
Berg, Berryhill, Blakeslee, Brownley, Caballero, Charles
Calderon, Carter, Cook, Coto, Davis, De La Torre, De
Leon, DeSaulnier, DeVore, Duvall, Dymally, Emmerson, Eng,
Evans, Feuer, Fuller, Gaines, Galgiani, Garcia, Garrick,
Hancock, Hayashi, Hernandez, Horton, Huff, Huffman,
Jeffries, Jones, Karnette, Keene, Krekorian, La Malfa,
Leno, Levine, Lieber, Lieu, Ma, Maze, Mendoza, Mullin,
Nakanishi, Nava, Parra, Plescia, Portantino, Price,
Richardson, Sharon Runner, Salas, Saldana, Silva, Smyth,
Solorio, Spitzer, Strickland, Swanson, Torrico, Tran,
Villines, Walters, Wolk
NO VOTE RECORDED: Bass, Houston, Laird, Niello, Ruskin,
Soto, Nunez, Vacancy
DLW:nl 7/13/07 Senate Floor Analyses
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SUPPORT/OPPOSITION: SEE ABOVE
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