BILL NUMBER: AB 711	CHAPTERED
	BILL TEXT

	CHAPTER  220
	FILED WITH SECRETARY OF STATE  SEPTEMBER 6, 2011
	APPROVED BY GOVERNOR  SEPTEMBER 6, 2011
	PASSED THE SENATE  AUGUST 18, 2011
	PASSED THE ASSEMBLY  APRIL 14, 2011

INTRODUCED BY   Assembly Member Lara

                        FEBRUARY 17, 2011

   An act to amend Section 167 of the Revenue and Taxation Code,
relating to taxation.


	LEGISLATIVE COUNSEL'S DIGEST


   AB 711, Lara. Property taxation: administration: rebuttable
presumption: owner-occupied.
   Existing property law provides for a rebuttable presumption
regarding the burden of proof in favor of a taxpayer or assessee who
has supplied the required information to the assessor in an
administrative hearing, involving the imposition of a tax on, or the
assessment of, an owner-occupied single-family dwelling, or the
appeal of an escape assessment.
   This bill would define an owner-occupied single-family dwelling to
mean a single-family dwelling that is the owner's principal place of
residence and that qualifies for a homeowners' property tax
exemption.


THE PEOPLE OF THE STATE OF CALIFORNIA DO ENACT AS FOLLOWS:

  SECTION 1.  Section 167 of the Revenue and Taxation Code is amended
to read:
   167.  (a) Notwithstanding any other provision of law to the
contrary, and except as provided in subdivision (b), there shall be a
rebuttable presumption affecting the burden of proof in favor of the
taxpayer or assessee who has supplied all information as required by
law to the assessor in any administrative hearing involving the
imposition of a tax on an owner-occupied single-family dwelling, the
assessment of an owner-occupied single-family dwelling pursuant to
this division, or the appeal of an escape assessment.
   (b) Notwithstanding subdivision (a), the rebuttable presumption
described in that subdivision shall not apply in the case of an
administrative hearing with respect to the appeal of an escape
assessment resulting from a taxpayer's failure either to file with
the assessor a change in ownership statement or a business property
statement, or to obtain a permit for new construction.
   (c) For the purposes of this section, an owner-occupied
single-family dwelling means a single-family dwelling that satisfies
both of the following:
   (1) The dwelling is the owner's principal place of residence.
   (2) The dwelling qualifies for a homeowners' property tax
exemption.