BILL NUMBER: SB 822 AMENDED
BILL TEXT
AMENDED IN ASSEMBLY AUGUST 31, 2009
AMENDED IN ASSEMBLY JUNE 23, 2009
INTRODUCED BY Committee on Revenue and Taxation (Senators Wolk
(Chair), Alquist, Ashburn, Florez, Runner, Walters, and Wiggins)
MARCH 10, 2009
An act to amend Sections 72, 155.20, 441,
441.5, and 2823 of, and to add Section 205.6 to, the Revenue and
Taxation Code, relating to taxation.
LEGISLATIVE COUNSEL'S DIGEST
SB 822, as amended, Committee on Revenue and Taxation. Property
taxation: local administration.
(1) Existing law provides for the creation of an assessor's office
in each county, and requires the assessor's office to determine the
new base year value for taxable real property that has been newly
constructed. Existing law requires an assessee or his or her designee
to file with the city, county, or city and county, a scale copy of
the floor plans and exterior dimensions of the building designated
for the county assessor at the time the assessee files, or causes to
be filed, an approved set of building plans.
This bill would authorize the county assessor to require the floor
plans to be provided to the assessor in an electronic format, if
available.
(2) Existing property tax law authorizes each county board of
supervisors to exempt from property taxation those properties having
a full value too low to justify the costs of assessment and
collection, and limits any exemption granted by each county board of
supervisors to property with a value not exceeding $5,000.
This bill would increase the limit for this exemption from $5,000
to $10,000.
(3) The California Constitution authorizes the exemption from
property taxation of the principal residence of a disabled veteran,
or a veteran's spouse, in the case in which a person has, as a result
of a service-connected disease or injury, become disabled or died
while on active duty in military service. Existing property tax law
requires the State Board of Equalization to prescribe all procedures
and forms required to carry into effect any property tax exemption.
This bill would authorize county assessors to supply specified
information from disabled veterans' property tax exemption claims and
county records at the written request of the board, in order to
prevent duplications of the disabled veterans' property tax exemption
within the state and improper overlapping with other benefits
provided by law.
(4) Existing law requires taxpayers that meet certain criteria to
file a signed property statement with the county assessor ,
and in the case of a corporate owner of property, requires the
property statement to be signed either by an officer of the
corporation or an employee or agent who has been designated in
writing by the board of directors to sign the statement .
Existing law authorizes a taxpayer, in lieu of completing the
property statement as printed by the assessor, to furnish the
information required as attachments to the property statement,
provided that one copy of the property statement is signed by the
taxpayer and contains an appropriate reference to the data attached,
or the property statement is filed electronically and authenticated,
as specified.
This bill would delete the requirement that the employee
or agent who signs the property statement be designated in writing by
the board of directors. This bill would also authorize a
taxpayer to complete a property statement that is substantially
similar to the property statement as printed by the assessor, as
provided, in lieu of completing the property statement as printed by
the assessor, and would authorize the assessor to consider the
information provided by the taxpayer, in lieu of completing the
property statement as printed by the assessor, as the property
statement.
(5) Existing law prohibits a county assessor from making a
separate valuation of any parcel covered by a subdivision map filed
for record after the lien date immediately preceding the current
fiscal year.
This bill would provide that this prohibition does not apply in
any county in which the board of supervisors provides for a separate
valuation pursuant to an ordinance adopted by a majority vote of the
board.
Vote: majority. Appropriation: no. Fiscal committee: yes.
State-mandated local program: no.
THE PEOPLE OF THE STATE OF CALIFORNIA DO ENACT AS FOLLOWS:
SECTION 1. Section 72 of the Revenue and Taxation Code is amended
to read:
72. (a) A copy of any building permit issued by any city, county,
or city and county shall be transmitted by each issuing entity to
the county assessor as soon as possible after the date of issuance.
(b) A copy of any certificate of occupancy or other document that
shows the date of completion of new construction issued or finalized
by any city, county, or city and county, shall be transmitted by each
entity to the county assessor within 30 days after the date of
issuance or finalization.
(c) At the time an assessee files, or causes to be filed, an
approved set of building plans with the city, county, or city and
county, a scale copy of the floor plans and exterior dimensions of
the building designated for the county assessor shall be filed by the
assessee or his or her designee. The scale copy shall be in
sufficient detail to allow the assessor to determine the square
footage of the building and, in the case of a residential building,
the intended use of each room. The county assessor may require the
floor plans be provided to the county assessor in an electronic
format, if available. An assessee, or his or her designee, where
multiple units are to be constructed from the same set of building
plans, may file only one scale copy of floor plans and exterior
dimensions, so long as each application for a building permit with
respect to those building plans specifically identifies the scale
copy filed pursuant to this section. However, where the square
footage of any one of the multiple units is altered, an assessee, or
his or her designee, shall file a scale copy of the floor plan and
exterior dimensions that specifically identifies the alteration from
the previously filed scale copy. The receiving authority shall
transmit that copy to the county assessor as soon as possible after
the final plans are approved.
(d) The board of supervisors of a county may enact, by a majority
vote of its entire membership, an ordinance, resolution, or board
order that requires the local agency that approves the tentative map
or maps, and any conditions of approval for the tentative map or maps
that are filed with a county or a city in that county, to submit a
copy of the map or maps, and any conditions of approval for the
tentative map or maps, to the county assessor as soon as possible
after the map or maps are filed. The ordinance, resolution, or board
order may require that the map or maps be provided to the county
assessor in an electronic format, if available in that form.
SEC. 2. Section 155.20 of the Revenue and Taxation Code is amended
to read:
155.20. (a) Subject to the limitations listed in subdivisions
(b), (c), (d), and (e), a county board of supervisors may exempt from
property tax all real property with a base year value (as determined
pursuant to Chapter 1 (commencing with Section 50) of Part 0.5), and
personal property with a full value so low that, if not exempt, the
total taxes, special assessments, and applicable subventions on the
property would amount to less than the cost of assessing and
collecting them.
(b) (1) The board of supervisors shall have no authority to exempt
property with a total base year value or full value of more than ten
thousand dollars ($10,000), except that this limitation is increased
to fifty thousand dollars ($50,000) in the case of a possessory
interest, for a temporary and transitory use, in a publicly owned
fairground, fairground facility, convention facility, or cultural
facility. For purposes of this paragraph, "publicly owned convention
or cultural facility" means a publicly owned convention center, civic
auditorium, theater, assembly hall, museum, or other civic building
that is used primarily for staging any of the following:
(A) Conventions, trade and consumer shows, or civic and community
events.
(B) Live theater, dance, or musical productions.
(C) Artistic, historic, technological, or educational exhibits.
(2) In determining the level of the exemption, the board of
supervisors shall determine at what level of exemption the costs of
assessing the property and collecting taxes, assessments, and
subventions on the property exceeds the proceeds to be collected. The
board of supervisors shall establish the exemption level uniformly
for different classes of property. In making this determination, the
board of supervisors may consider the total taxes, special
assessments, and applicable subventions for the year of assessment
only or for the year of assessment and succeeding years where
cumulative revenues will not exceed the cost of assessments and
collections.
(c) This section does not apply to those real or personal
properties enumerated in Section 52.
(d) The exemption authorized by this section shall be adopted by
the board of supervisors on or before the lien date for the fiscal
year to which the exemption is to apply and may, at the option of the
board of supervisors, continue in effect for succeeding fiscal
years. Any revision or rescission of the exemption shall be adopted
by the board of supervisors on or before the lien date for the fiscal
year to which that revision or rescission is to apply.
(e) Nothing in this section shall authorize either of the
following:
(1) A county board of supervisors to exempt new construction,
unless the new total base year value of the property, including this
new construction, is ten thousand dollars ($10,000) or less.
(2) An assessor to exempt or not to enroll any property of any
value, unless specifically authorized by a county board of
supervisors, pursuant to this section.
SEC. 3. Section 205.6 is added to the Revenue and Taxation Code,
to read:
205.6. In order to prevent duplications of the disabled veterans'
property tax exemption within the state and improper overlapping
with other benefits provided by law, county assessors may supply
information from disabled veterans' property tax exemption claims and
county records as is specified by written request of the board
necessary to fully identify all disabled veterans' property tax
exemption claims allowed by the assessors. The board may specify that
the information include all or a part of the names and social
security numbers of claimants and spouses and the identity and
location of the dwelling to which the exemption applies. The
information may be required in the form of data-processing media or
other media and in such format as is compatible with the
recordkeeping processes of the counties and the auditing procedures
of the state.
SEC. 4. Section 441 of the Revenue and Taxation
Code is amended to read:
441. (a) Each person owning taxable personal property, other than
a manufactured home subject to Part 13 (commencing with Section
5800), having an aggregate cost of one hundred thousand dollars
($100,000) or more for any assessment year shall file a signed
property statement with the assessor. Every person owning personal
property that does not require the filing of a property statement or
real property shall, upon request of the assessor, file a signed
property statement. Failure of the assessor to request or secure the
property statement does not render any assessment invalid.
(b) The property statement shall be declared to be true under the
penalty of perjury and filed annually with the assessor between the
lien date and 5 p.m. on April 1. The penalty provided by Section 463
applies for property statements not filed by May 7. If May 7 falls on
a Saturday, Sunday, or legal holiday, a property statement that is
mailed and postmarked on the next business day shall be deemed to
have been filed between the lien date and 5 p.m. on May 7. If, on the
dates specified in this subdivision, the county's offices are closed
for the entire day, that day is considered a legal holiday for
purposes of this section.
(c) The property statement may be filed with the assessor through
the United States mail, properly addressed with postage prepaid. For
purposes of determining the date upon which the property statement is
deemed filed with the assessor, the date of postmark as affixed by
the United States Postal Service, or the date certified by a bona
fide private courier service on the envelope containing the
application, shall control. This subdivision shall be applicable to
every taxing agency, including, but not limited to, a chartered city
and county, or chartered city.
(d) (1) At any time, as required by the assessor for assessment
purposes, every person shall make available for examination
information or records regarding his or her property or any other
personal property located on premises he or she owns or controls. In
this connection, details of property acquisition transactions,
construction and development costs, rental income, and other data
relevant to the determination of an estimate of value are to be
considered as information essential to the proper discharge of the
assessor's duties.
(2) (A) This subdivision shall also apply to an owner-builder or
an owner-developer of new construction that is sold to a third party,
is constructed on behalf of a third party, or is constructed for the
purpose of selling that property to a third party.
(B) The owner-builder or owner-developer of new construction
described in subparagraph (A), shall, within 45 days of receipt of a
written request by the assessor for information or records, provide
the assessor with all information and records regarding that
property. The information and records provided to the assessor shall
include the total consideration provided either by the purchaser or
on behalf of the purchaser that was paid or provided either, as part
of or outside of the purchase agreement, including, but not limited
to, consideration paid or provided for the purchase or acquisition of
upgrades, additions, or for any other additional or supplemental
work performed or arranged for by the owner-builder or
owner-developer on behalf of the purchaser.
(e) In the case of a corporate owner of property, the property
statement shall be signed either by an officer of the corporation or
an employee or agent.
(f) In the case of property owned by a bank or other financial
institution and leased to an entity other than a bank or other
financial institution, the property statement shall be submitted by
the owner bank or other financial institution.
(g) The assessor may refuse to accept any property statement he or
she determines to be in error.
(h) If a taxpayer fails to provide information to the assessor
pursuant to subdivision (d) and introduces any requested materials or
information at any assessment appeals board hearing, the assessor
may request and shall be granted a continuance for a reasonable
period of time. The continuance shall extend the two-year period
specified in subdivision (c) of Section 1604 for a period of time
equal to the period of the continuance.
(i) Notwithstanding any other provision of law, every person
required to file a property statement pursuant to this section shall
be permitted to amend that property statement until May 31 of the
year in which the property statement is due, for errors and omissions
not the result of willful intent to erroneously report. The penalty
authorized by Section 463 does not apply to an amended statement
received prior to May 31, provided the original statement is not
subject to penalty pursuant to subdivision (b). The amended property
statement shall otherwise conform to the requirements of a property
statement as provided in this article.
(j) This subdivision shall apply to the oil, gas, and mineral
extraction industry only. Any information that is necessary to file a
true, correct, and complete statement shall be made available by the
assessor, upon request, to the taxpayer by mail or at the office of
the assessor by February 28. For each business day beyond February 28
that the information is unavailable, the filing deadline in
subdivision (b) shall be extended in that county by one business day,
for those statements affected by the delay. In no case shall the
filing deadline be extended beyond June 1 or the first business day
thereafter.
(k) The assessor may accept the filing of a property statement by
the use of electronic media. In lieu of the signature required by
subdivision (a) and the declaration under penalty of perjury required
by subdivision (b), property statements filed using electronic media
shall be authenticated pursuant to methods specified by the assessor
and approved by the board. Electronic media includes, but is not
limited to, computer modem, magnetic media, optical disk, and
facsimile machine.
() (1) After receiving the notice required by Section 1162, the
manager in control of a fleet of fractionally owned aircraft shall
file with the lead county assessor's office one signed property
statement for all of its aircraft that have acquired situs in the
state, as described in Section 1161.
(2) Flight data required to compute fractionally owned aircraft
allocation under Section 1161 shall be segregated by airport.
(m) (1) After receiving the notice required by paragraph (5) of
subdivision (b) of Section 1153.5, a commercial air carrier whose
certificated aircraft is subject to Article 6 (commencing with
Section 1150) of Chapter 5 shall file with the lead county assessor's
office designated under Section 1153.5 one signed property statement
for its personal property at all airport locations and fixtures at
all airport locations.
(2) Each commercial air carrier may file one schedule for all of
its certificated aircraft that have acquired situs in this state
under Section 1151.
(3) Flight data required to compute certificated aircraft
allocation under Section 1152 and subdivision (g) of Section 202 of
Title 18 of the California Code of Regulations shall be segregated by
airport location.
(4) Beginning with the 2006 assessment year, a commercial air
carrier may file a statement described in this subdivision
electronically by means of the California Assessor's Standard Data
Record (SDR) network. If the SDR is not equipped to accept electronic
filings for the 2006 assessment year, an air carrier may file a
printed version of its property statement for that year with its lead
county assessor's office.
(5) This subdivision shall remain in effect only until December
31, 2010, and as of that date is repealed.
SEC. 5. SEC. 4. Section 441.5 of the
Revenue and Taxation Code is amended to read:
441.5. (a) In lieu of completing the property statement as
printed by the assessor pursuant to Section 452, the assessor may
accept the information required of the taxpayer by any of the
following methods:
(1) Attachments to the property statement, provided that the
attachments shall be in a format as specified by the assessor and one
copy of the property statement, as printed by the assessor, is
signed by the taxpayer and carries appropriate reference to the data
attached.
(2) An electronically filed property statement that is
authenticated as provided in subdivision (k) of Section 441.
(3) A property statement that is substantially similar to the
property statement as printed by the assessor that is signed by the
taxpayer.
(b) The assessor may consider information provided by any of the
methods specified in subdivision (a) as the property statement for
purposes of this division.
SEC. 6. SEC. 5. Section 2823 of the
Revenue and Taxation Code is amended to read:
2823. (a) The county assessor shall determine a separate
valuation on the parcel, and shall determine the valuation of the
remaining parcel. The sum of the valuations of the parcels shall
equal their total valuation before separation.
(b) A separate valuation shall not be made of any parcel covered
by a subdivision map filed for record after the lien date immediately
preceding the current fiscal year. However, this prohibition shall
not apply in any county in which the board of supervisors provides
for a separate valuation pursuant to an ordinance adopted by a
majority vote of the board. In connection with the recording of a
final subdivision map a segregation may nevertheless be made so as to
include all of the land within the subdivision in a single parcel.
(c) A separate valuation shall not be made dividing any piece of
property separately assessed in the original assessment into more
than four parcels. However, this prohibition shall not apply in any
county in which the board of supervisors so provides in an ordinance
adopted by a majority vote of the board.
(d) Notwithstanding any other provision of law, a separate
valuation to divide any existing residential structure into a
subdivision, as defined in Section 66424 of the Government Code,
shall not be made until a subdivision final map or parcel map, as
described in Sections 66434 and 66445, respectively, of the
Government Code has been recorded as required by law. If the
requirement for a parcel map is waived pursuant to subdivision (b) of
Section 66428 of the Government Code, then the assessor shall not
assign any parcel numbers or prepare a separate assessment or
separate valuation, unless the applicant provides a copy of the
finding made by the legislative body or advisory agency, as required
by that subdivision.
(e) With respect to nonresidential subdivisions, without regard to
the number of parcels involved, which are covered by special
assessment liens the bonds for which are owned by a county, the board
of supervisors of that county may authorize the county assessor,
auditor, and tax collector to prorate the amounts for past due
property taxes and assessment liens, plus any interest and penalties
that may have accrued thereon, among the various parcels in the
subdivision. Notwithstanding any other provision of law, the tax
collector may then enter into an installment payment agreement with
respect to the pending subdivision map and thereupon the agreement
shall be deemed the equivalent of a certificate pursuant to Section
66492 of the Government Code for purposes of permitting the filing of
the final map and shall be recorded together with the final map,
provided that the past due property taxes, assessment liens, and the
special assessment lien shall not be discharged of record by the
agreement, but shall be prorated among the parcels created by the
final map.
(f) If the application requested that the tax created by the
assessment of personal property, or leasehold improvements, or
possessory interests be allowed to remain as a lien on the parcel
sought to be separately valued, and the assessor determines that the
value of the parcel is sufficient to secure the payment of the tax,
the assessor shall set forth the value of such personal property, or
leasehold improvements, or possessory interests opposite the assessor'
s determination of the value of the parcel.