BILL ANALYSIS Ó
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|SENATE RULES COMMITTEE | AB 711|
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THIRD READING
Bill No: AB 711
Author: Lara (D)
Amended: As introduced
Vote: 21
SENATE GOVERNANCE & FINANCE COMMITTEE : 6-3, 06/29/11
AYES: Wolk, DeSaulnier, Hancock, Hernandez, Kehoe, Liu
NOES: Huff, Fuller, La Malfa
ASSEMBLY FLOOR : 48-12, 04/14/11 - See last page for vote
SUBJECT : Property taxation: administration: rebuttable
presumption:
owner-occupied
SOURCE : California Assessors Association
DIGEST : This bill shifts the burden of proof from a
county assessor to a taxpayer in an assessment appeal
hearing involving the taxpayers vacation or secondary home
ANALYSIS : Existing law:
1.Provides for a rebuttable presumption regarding the
burden of proof in favor of a taxpayer in an assessment
appeal hearing involving the imposition of a tax on, or
the assessment of, an owner-occupied single-family
dwelling.
2.Specifies that the homeowner's exemption does not extend
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to property that is a vacation or secondary home of the
owner. It also does not apply to a property that is
vacant, rented, or under construction on the lien date.
This bill shifts the burden of proof from a county assessor
to a taxpayer in an assessment appeal hearing involving the
taxpayer's vacation or secondary home.
This bill:
1.Revises, for purposes of Revenue and Taxation Code
Section 167, the definition of an "owner-occupied single
family dwelling" to mean a single-family dwelling that
satisfies both of the following:
A. The dwelling is the owner's principal place of
residence; and,
B. The dwelling qualifies for a homeowners' property
tax exemption.
1.Shifts the burden of proof, by revising the definition of
"owner-occupied single-family dwelling," in favor of a
county assessor in any administrative hearing involving
the imposition of a property tax on, or the assessment
of, a taxpayer's or assessee's owner-occupied
single-family dwelling that is a vacation or a secondary
home.
FISCAL EFFECT : Appropriation: No Fiscal Com.: No
Local: No
SUPPORT : (Verified 6/30/11)
California Assessors' Association (source)
OPPOSITION : (Verified 6/30/11)
California Taxpayers Association
ARGUMENTS IN SUPPORT : According to the author:
AB 711 preserves Section 167 of the Revenue and
Taxation Code by clarifying that an owner-occupied
single-family dwelling means a single-family dwelling
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that is the owner's principal place of residence and
that qualifies for a homeowners' property tax
exemption.
AB 711 is not a new tax. "Owner-occupied" was always
intended to protect hardworking Californians who own
the home in which they live and not intended to give
those owning multiple properties protection for every
dwelling they own.
By making this correction, no property owner is losing
the right to appeal a value. In hearings, both the
assessor and the applicant will present evidence, and
the board or hearing officer will make a determination
based on evidence presented.
ASSEMBLY FLOOR : 48-12, 04/14/11
AYES: Alejo, Allen, Ammiano, Atkins, Beall, Block,
Blumenfield, Bonilla, Bradford, Brownley, Buchanan,
Charles Calderon, Campos, Carter, Cedillo, Chesbro,
Davis, Dickinson, Eng, Feuer, Fong, Fuentes, Furutani,
Gatto, Gordon, Hall, Hayashi, Roger Hernández, Hill,
Huber, Hueso, Huffman, Lara, Bonnie Lowenthal, Ma,
Mitchell, Monning, Pan, Perea, V. Manuel Pérez,
Portantino, Skinner, Solorio, Swanson, Torres,
Wieckowski, Yamada, John A. Pérez
NOES: Bill Berryhill, Cook, Donnelly, Fletcher, Halderman,
Jeffries, Miller, Nestande, Nielsen, Silva, Smyth,
Valadao
NO VOTE RECORDED: Achadjian, Butler, Conway, Galgiani,
Garrick, Gorell, Grove, Hagman, Harkey, Jones, Knight,
Logue, Mansoor, Mendoza, Morrell, Norby, Olsen, Wagner,
Williams, Vacancy
AGB:nl 6/30/11 Senate Floor Analyses
SUPPORT/OPPOSITION: SEE ABOVE
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