BILL NUMBER: AB 404 AMENDED
BILL TEXT
AMENDED IN SENATE AUGUST 24, 2012
AMENDED IN SENATE AUGUST 21, 2012
AMENDED IN SENATE AUGUST 9, 2012
AMENDED IN SENATE AUGUST 6, 2012
AMENDED IN SENATE JUNE 21, 2012
AMENDED IN SENATE MAY 9, 2012
AMENDED IN SENATE JUNE 21, 2011
AMENDED IN ASSEMBLY APRIL 25, 2011
AMENDED IN ASSEMBLY MARCH 8, 2011
INTRODUCED BY Assembly Member Gatto
FEBRUARY 14, 2011
An act to add Section 23028 to the Government Code, relating to
local government.
LEGISLATIVE COUNSEL'S DIGEST
AB 404, as amended, Gatto. Local government: county assessors:
property tax agents and property tax agent firms.
Existing law provides for the governance of counties. Existing law
sets forth the powers and duties of the officers of a county and the
board of supervisors. Existing law sets forth the qualifications of
the county assessor, as specified. Existing constitutional provisions
authorize the establishment of an assessment appeals board of a
county.
This bill would, in a county that regulates lobbying before the
board of supervisors by ordinance, require the board to adopt an
ordinance to regulate property tax agents , as defined,
and property tax agent firms. The bill would require the
ordinance to include specific provisions, including, but not limited
to, annual registration and a prohibition against property tax agents
and property tax agent firms from making any political contributions
to an elected county official ass
essor or a candidate for county office
assessor within that county. The bill would authorize the
board to impose a reasonably necessary fee to cover the costs to
regulate the activities of property tax agents and property tax agent
firms. By adding to the duties of a county, the bill would impose a
state-mandated local program. The bill would provide that its
provisions do not apply to property owners, and are not to be
construed to prohibit a tax agent from charging a contingency fee, as
specified.
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 these
statutory provisions.
Vote: majority. Appropriation: no. Fiscal committee: yes.
State-mandated local program: yes.
THE PEOPLE OF THE STATE OF CALIFORNIA DO ENACT AS FOLLOWS:
SECTION 1. Section 23028 is added to the Government Code, to read:
23028. (a) (1) In a county that regulates lobbying before the
board of supervisors by ordinance, the board of supervisors of the
county shall adopt an ordinance and may impose a reasonably necessary
fee to cover the costs to regulate the activities of property tax
agents and property tax agent firms representing clients before the
county assessor's office county assessor, an
employee of the county assessor, the county assessment appeals board,
the county board of equalization, or an assessment hearing officer
who makes recommendations to the county board of equalization or the
county assessment appeals board .
(2) An ordinance required pursuant to paragraph (1) shall include,
but not be limited to, all of the following requirements:
(A) A property tax agent shall register with the executive officer
of the board of supervisors within 10 days of becoming , or
performing the duties of, a property tax agent by filing all
necessary completed registration forms provided by the executive
officer.
(B) A property tax agent, when filing the registration forms
required under subparagraph (A), shall pay any regulatory fee imposed
pursuant to paragraph (1).
(C) A property tax agent firm that generates a majority of
its income from its employment of property tax agents shall
register each individual it employs as a property tax agent.
(D) Registration pursuant to subparagraphs (A) and (C) shall be
effective for one calendar year, and fees shall be prorated if a
property tax agent or a property tax agent firm registers during a
calendar year.
(E) A property tax agent or a property tax agent firm shall report
to the county assessor's office each quarter. The report shall
include, but not be limited to, the assessor's parcel number for
which a property valuation was sought and the status of any appeal
for each property.
(F) A property tax agent may register and report as an
individual or as an employee of a property tax agent firm.
(F)
(G) A property tax agent or a property tax agent firm
shall be prohibited from making any political contributions to an
elected county official assessor or a
candidate for a county office
assessor in that county.
(b) Subdivision (a) shall not apply to a trade association or
a property owner in connection with any matter before a county
assessor, employees an employee of the
county assessor, the county assessment appeals board, the county
board of equalization, or any an
assessment hearing officer who makes recommendations to the county
board of equalization or the county assessment appeals board.
(c) This section shall not be construed to prohibit a tax agent
from charging a contingency fee in connection with any matter before
a county assessor, employees an employee
of the county assessor, the county assessment appeals board,
the county board of equalization, or any an
assessment hearing officer who makes recommendations to the
county board of equalization or the county assessment appeals board.
(d) This section shall not be construed to imply that a person who
is subject to the requirements of subdivision (a) shall otherwise be
deemed a lobbyist or deemed to be conducting lobbying activities for
purposes of any other local ordinance that is not adopted pursuant
to this section or any other state or federal law.
(e) For purposes of subdivision (a), both
all of the following apply:
(1) "Property tax agent" means an individual who is designated, or
is an employee of an entity designated, as an agent who acts on
behalf of a person or business who owns, controls, or possesses
property valued by the county assessor and who receives a fee for the
analysis and advocacy representation of
any matter relating to the review of ownership issues or the
valuation of the person's or business' property, real and personal,
before the county assessor.
(2) "Property tax agent" does not mean an employee of the person
owning, controlling, or possessing the property, or an employee of an
entity designated as a property tax agent or property tax agent
firm, if the employee is performing a research, secretarial,
clerical, or administrative support function.
(3) "Property tax agent firm" means an entity that employs
property tax agents.
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.