BILL NUMBER: AB 1589 CHAPTERED
BILL TEXT
CHAPTER 533
FILED WITH SECRETARY OF STATE SEPTEMBER 25, 2012
APPROVED BY GOVERNOR SEPTEMBER 25, 2012
PASSED THE SENATE AUGUST 29, 2012
PASSED THE ASSEMBLY AUGUST 30, 2012
AMENDED IN SENATE AUGUST 29, 2012
AMENDED IN SENATE AUGUST 24, 2012
AMENDED IN SENATE AUGUST 21, 2012
AMENDED IN SENATE JULY 6, 2012
AMENDED IN SENATE JUNE 28, 2012
AMENDED IN ASSEMBLY MAY 25, 2012
AMENDED IN ASSEMBLY MAY 16, 2012
AMENDED IN ASSEMBLY APRIL 30, 2012
AMENDED IN ASSEMBLY APRIL 9, 2012
AMENDED IN ASSEMBLY MARCH 1, 2012
INTRODUCED BY Assembly Members Huffman, Chesbro, Dickinson, Gatto,
and Jeffries
(Coauthors: Assembly Members Alejo, Allen, Ammiano, Beall,
Blumenfield, Brownley, Gordon, Harkey, Hayashi, Hill, Lara, Logue,
Ma, Monning, Olsen, Smyth, and Yamada)
(Coauthor: Senator Wolk)
FEBRUARY 6, 2012
An act to amend Section 5080.42 of, and to add Article 1.8
(commencing with Section 5019.90) to Chapter 1 of Division 5 of, the
Public Resources Code, and to add Section 201.7 to, and to add and
repeal Article 21 (commencing with Section 18900.1) of Chapter 3 of
Part 10.2 of Division 2 of, the Revenue and Taxation Code, relating
to state parks.
LEGISLATIVE COUNSEL'S DIGEST
AB 1589, Huffman. State parks: sustainability and protection.
(1) Existing law vests with the Department of Parks and Recreation
control of the state park system. Existing law requires the
department to achieve any required budget reductions, as defined, by
closing, partially closing, and reducing services at selected units
of the state park system, based on specified factors.
This bill would enact the California State Park Stewardship Act of
2012, which would require the department to develop a prioritized
action plan to increase revenues and the collection of user fees at
state parks. The bill would require the department to report to the
Legislature and the Governor on the prioritized action plan by July
1, 2013.
(2) Existing law authorizes the department to enter into an
operating agreement with a qualified nonprofit organization for the
development, improvement, restoration, care, maintenance,
administration, or operation of a unit or units, or portion of a
unit, of the state park system, as identified by the Director of
Parks and Recreation, as provided.
Existing property tax law requires that all property subject to
tax be assessed at its full value, and includes certain possessory
interests among those property interests subject to tax. The
California Constitution exempts certain property from property
taxation, including property owned by the state.
This bill would provide that a qualified nonprofit corporation
that has entered into an agreement with the Department of Parks and
Recreation is deemed to be an agent of the state for purposes of
property taxation, and that any state-owned property, including
possessory interests in that property, used or possessed by the
qualified nonprofit organization for the development, improvement,
restoration, care, maintenance, administration, or operation of a
unit or units, or portion of a unit, of the state park system would
be exempt from taxation under the exemption for property owned by the
state.
(3) Provisions relating to the administration of personal income
taxes allow individual taxpayers to contribute amounts in excess of
their tax liability for the support of specified funds to be used for
specified purposes.
This bill would, for each taxable year beginning on or after
January 1, 2012, require the Franchise Tax Board to revise the
individual taxpayer return form, as specified, to allow a taxpayer to
designate an otherwise refundable amount in excess of tax liability
to be deposited to the State Parks Protection Fund, which the bill
would create. This bill would entitle a taxpayer making a
contribution to receive a single state parks day use annual pass from
the Department of Parks and Recreation if the price of the pass, as
determined by the department, is less than or equal to the amount of
the taxpayer's contribution. This bill would require moneys
transferred to the State Parks Protection Fund, upon appropriation by
the Legislature, to be allocated to the Franchise Tax Board and
Controller, as provided, and to the Department of Parks and
Recreation to cover the costs of the issuance of the passes to
taxpayers, and for purposes related to the protection and
preservation of state parks. This bill would also allow a deduction
under the Personal Income Tax Law for any contribution amount in
excess of the price of the pass received, if any.
This bill would repeal these voluntary contribution provisions if
contributions made on returns would be less than a specified amount,
as provided.
(4) Existing law provides that it is a misdemeanor for any officer
or employee of the state to disclose certain tax information.
This bill would require the Franchise Tax Board to provide
necessary information, as provided, to the Department of Parks and
Recreation so that individuals who deposited amounts equal to or in
excess of the price of a state parks day use annual pass can be
contacted.
By changing the scope of an existing crime, this bill would impose
a state-mandated local program.
(5) 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 no reimbursement is required by this
act for a specified reason.
THE PEOPLE OF THE STATE OF CALIFORNIA DO ENACT AS FOLLOWS:
SECTION 1. Article 1.8 (commencing with Section 5019.90) is added
to Chapter 1 of Division 5 of the Public Resources Code, to read:
Article 1.8. California State Park Stewardship Act of 2012
5019.90. This article shall be known, and may be cited, as the
California State Park Stewardship Act of 2012.
5019.91. The Legislature finds and declares all of the following:
(a) California's state parks are an essential part of California's
unique heritage, and protect important natural, cultural, and
historical resources of great value to all Californians.
(b) The mission of the California State Park system is to provide
for the health, inspiration, and education of the people of
California by helping to preserve the state's extraordinary
biological diversity, protecting its most valued natural and cultural
resources, and creating opportunities for high-quality outdoor
recreation. State parks are set aside to protect their natural,
historical, cultural, and recreational values in perpetuity for the
people of the state.
(c) California state parks are vital to the quality of life in
California and are a major draw for tourism in the state, generating
billions of dollars in annual economic activity in communities near
state parks and in park-related expenditures. The economic activity
generated by state parks helps sustain small businesses and jobs in
local communities near state parks and generates significant tax
revenue for the state.
(d) The budget for state parks has not kept pace with population
growth and growing demand. The annual budget for state parks has been
significantly below the amount necessary to maintain state parks in
their current condition. State General Fund revenue for state parks
declined by over 37 percent between fiscal years 2007-08 and 2012-13,
inclusive. The ongoing shortfall has resulted in a deferred
maintenance backlog of over one billion three hundred million dollars
($1,300,000,000) by 2010, inadequate staff to protect park resources
and maintain public access and safety, and partial closures of many
state parks. The state park system cannot sustain further cuts in
funding and remain viable.
(e) After additional budget cuts were proposed by the Governor and
approved by the Legislature in the 2011-12 fiscal year, the Governor'
s administration announced its intent to close up to 70 state parks
by July 2012.
(f) It is imperative that the state commit to a long-term goal of
adequately and sustainably funding and maintaining California's state
park system to protect these irreplaceable resources and to preserve
California's legacy for the benefit of all Californians. To this
end, it is necessary that the state identify new revenue strategies
that will move the state toward that goal, and affirm a state policy
that park closures are to occur only as a last resort, and only after
all reasonable alternatives have been pursued.
(g) To fully realize the potential of nonprofit, philanthropic,
and other public and nongovernmental partnerships that can help
sustain a world class state park system in California, it is
imperative that the Legislature and the Governor ensure an adequate
level of state funding for state parks is maintained in the future
and that new revenues received from private sector donors are used to
supplement, and not to supplant, existing state funding.
(h) It is therefore the policy of the Legislature that a master
plan for state parks be formed that will do all of the following:
(1) Ensure long-term adequate funding and maintenance of
California's state park system by, among other things, ensuring
accurate and transparent accounting and disclosure of all state
special funds available for support of state parks, identifying new
revenues and fundraising strategies to sustain state parks, and
ensuring that those new sources are not used to supplant existing
state support for state parks or to justify further reductions in
General Fund support that would leave the park system unsustainable.
(2) Ensure that any new revenues received from private donors for
the support of state parks are used to supplement, and not to
supplant, existing state funding for state parks and are used only
for the purposes for which they are given.
(3) Ensure greater efficiency in the management of state parks,
including enhancing the collection of existing fees and other revenue
generating potential at state parks, while maintaining public access
for all Californians.
(4) Minimize the number of parks subject to closure in future
years and encourage creative partnerships to assist the state with
park operations and management.
(i) It is further the policy of the Legislature to promote
formation of a multidisciplinary advisory council, including, but not
limited to, members of the public, persons with park management
expertise, representatives of nonprofit park organizations, and
representatives of the private philanthropic community, to conduct an
independent assessment and make recommendations to the Legislature
and the Governor on future management, planning, and funding
proposals that will ensure the long-term sustainability of the state
park system.
5019.92. (a) The department shall develop a prioritized action
plan to increase revenues and collection of user fees at state parks.
The plan shall include strategies for generating new revenues and
fee collection methodologies at state parks and may include, but is
not necessarily limited to, all of the following:
(1) Installation of modern fee collection technologies and
equipment at state parks such as kiosks that accept credit cards and
automatic entrance gates, where appropriate.
(2) Implementation of peak demand pricing at popular campgrounds
and other high-demand park facilities.
(3) Assessment of appropriate fees at all state park units.
(4) Offering of additional mission-appropriate fee-for-service
amenities with revenue generating potential at select parks where
consistent with park unit general plans. Those amenities may include,
but are not limited to, installation of additional recreational
vehicle spaces to expand campground capacity at heavily used parks
where natural resource needs and space availability allow,
installation of upgraded overnight options such as cabins, where
feasible, and rental of park facilities for special events.
(5) Promotion and marketing of an "adopt a park" or systemwide
state park sponsorship program to encourage private donations in
support of state parks, with appropriate recognition to be given to
donors consistent with state park policies and mission.
(6) Design, promotion, and marketing of a new state park annual
access pass system with incentives to encourage increased voluntary
purchases of state park access passes, including, but not necessarily
limited to, all of the following:
(A) Offering of different regional and seasonal options for annual
passes.
(B) Providing multiple opportunities for the purchase of annual
passes, including at state park entrances and through partnerships
with retail outlets, and on state tax returns.
(C) Offering of incentives such as free midweek off-peak season
camping passes with the purchase of an annual pass if purchased
during the first three months of the year.
(D) Offering of opportunities for purchasers to make a voluntary
additional contribution that would be dedicated to support of a
particular category of state parks, such as the state's iconic
redwood parks and historical parks that require funding over and
above that generated by user fees to sustain the parks in good
condition.
(b) The department shall report to the Legislature and the
Governor on the prioritized action plan required to be developed
pursuant to subdivision (a) by July 1, 2013.
SEC. 2. Section 5080.42 of the Public Resources Code is amended to
read:
5080.42. (a) Notwithstanding any other provision of this article,
the department may enter into an operating agreement with a
qualified nonprofit organization for the development, improvement,
restoration, care, maintenance, administration, or operation of a
unit or units, or portion of a unit, of the state park system, as
identified by the director. If the department enters into an
operating agreement that involves the operation of the entirety of a
park unit, that agreement may be entered into pursuant to this
section only to the extent that the agreement would enable the
department to avoid closure of a unit or units of the state park
system that may otherwise be subject to closure. The department may
only enter into an operating agreement that involves the operation of
the entirety of a park unit for no more than 20 park units. An
operating agreement with a qualified nonprofit organization shall
include, but shall not be limited to, the following conditions:
(1) The district superintendent for the department shall provide
liaison with the department, the nonprofit organization, and the
public.
(2) The nonprofit organization shall annually submit a written
report to the department regarding its operating activities during
the prior year and shall make copies of the report available to the
public upon request. The report shall be available on the Internet
Web sites of both the department and the nonprofit organization. The
report shall include a full accounting of all revenues and
expenditures for each unit of the state park system that the
nonprofit organization operates pursuant to an operating agreement.
(3) (A) Except as provided in subparagraph (B), all revenues that
the qualified nonprofit organization receives from a unit shall be
expended only for the care, maintenance, operation, administration,
improvement, or development of the unit. The qualified nonprofit
organization may additionally contribute in-kind services and funds
raised from outside entities for the care, maintenance, operation,
administration, improvement, or development of the unit.
(B) If the qualified nonprofit organization determines that the
revenues it has received from a unit are in excess of the revenues
that are needed for the care, maintenance, operation, administration,
improvement, or development of that unit, and that these funds are
not already specified for or committed to specific purposes pursuant
to an existing agreement or contract restricting the use of those
funds, the qualified nonprofit organization may dedicate those excess
revenues to another state park unit for that unit's care,
maintenance, operation, administration, improvement, or development.
(4) No General Fund moneys shall be provided to a nonprofit
organization to subsidize the operation or maintenance of a park
unit. This paragraph applies to state parks, the full operation of
which are turned over to a nonprofit organization, but does not apply
to or preclude the department from entering into agreements with
nonprofit organizations to operate a portion of a state park unit, or
from entering into comanagement agreements with nonprofit
organizations that involve the sharing of operational and financial
responsibilities for the park unit and that have the effect of
reducing state costs. This paragraph does not apply to park entrance
fees, concession revenues, or any other revenues generated within a
park operated by a nonprofit organization pursuant to this section.
(b) An operating agreement entered into pursuant to subdivision
(a) shall honor the existing term of a current concession contract
for the state park unit subject to the operating agreement.
(c) An operating agreement entered into pursuant to subdivision
(a) shall specify the duties that the nonprofit organization shall be
responsible for carrying out relative to management and protection
of natural, historical, and cultural resources, and shall identify
those management duties that shall continue to be conducted by the
department, so that all core operations of the park are delineated.
Scientific, architectural, and engineering functions that require
special expertise or professional training shall only be conducted by
or under the supervision of qualified persons with applicable
expertise or training and subject to oversight by the department.
(d) This section does not supersede the requirements of Section
5019.53 regarding the protection of natural, scenic, cultural, and
ecological values.
(e) The nonprofit organization and the district superintendent for
the department shall, following submittal of the annual report
pursuant to subdivision (a), hold a joint public meeting for
discussion of the report.
(f) If the department intends to enter into an operating agreement
for the development, improvement, restoration, care, maintenance,
administration, or operation of a unit or units, or a portion of a
unit, the department shall notify the Member of the Legislature in
whose district the unit is located, the Chair of the Senate Committee
on Natural Resources and Water, the Chair of the Assembly Committee
on Water, Parks and Wildlife, and the chairs of the Assembly and
Senate budget committees of that intention. The notification shall
include estimated operating costs and revenues and core duties and
responsibilities that are likely to be assigned to the nonprofit
organization and the department.
(g) For purposes of this section, a qualified nonprofit
organization is an organization that is all of the following:
(1) An organization that is exempt from taxation pursuant to
Section 501(c)(3) of the Internal Revenue Code.
(2) An organization that has as its principal purpose and activity
to provide visitor services in state parks, facilitate public access
to park resources, improve park facilities, provide interpretive and
educational services, or provide direct protection or stewardship of
natural, cultural, or historical lands, or resources.
(3) An organization that is in compliance with the Supervision of
Trustees and Fundraisers for Charitable Purposes Act, Article 7
(commencing with Section 12580) of Chapter 6 of Part 2 of Division 3
of Title 2 of the Government Code.
(h) (1) Notwithstanding Section 10231.5 of the Government Code,
the department shall provide a report to the Legislature, on a
biennial basis, of the status of operating agreements it has entered
into pursuant to this section. The report shall include a list of
units of the state park system with operating agreements, discussion
of the management and operations of each unit subject to an operating
agreement, an accounting of the revenues and expenditures incurred
under each operating agreement, and an assessment of the benefit to
the state from operating agreements entered into pursuant to this
section.
(2) A report submitted pursuant to paragraph (1) shall be
submitted in compliance with Section 9795 of the Government Code.
(i) This section shall remain in effect only until January 1,
2019, and as of that date is repealed, unless a later enacted
statute, that is enacted before January 1, 2019, deletes or extends
that date.
SEC. 3. Section 201.7 is added to the Revenue and Taxation Code,
to read:
201.7. A qualified nonprofit corporation that has entered into an
agreement with the Department of Parks and Recreation pursuant to
subdivision (a) of Section 5080.42 of the Public Resources Code for
the development, improvement, restoration, care, maintenance,
administration, or operation of a unit or units, or portion of a
unit, of the state park system shall be deemed to be an agent of the
state for purposes of this division and for no other purpose, and any
state-owned property, including possessory interests in that
property, used or possessed by the qualified nonprofit organization
for the development, improvement, restoration, care, maintenance,
administration, or operation of a unit or units, or portion of a
unit, of the state park system shall be exempt from taxation under
subdivision (a) of Section 3 of Article XIII of the California
Constitution.
SEC. 4. Article 21 (commencing with Section 18900.1) is added to
Chapter 3 of Part 10.2 of Division 2 of the Revenue and Taxation
Code, to read:
Article 21. State Parks Protection Fund
18900.1. (a) For taxable years beginning on or after January 1,
2012, the Franchise Tax Board shall revise the individual taxpayer
return form to allow an individual to designate a contribution in
excess of tax liability, if any, be made to the State Parks
Protection Fund established by Section 18900.2.
(b) A contribution shall be in a full dollar amount and may be
made individually by each signatory on a joint return.
(c) A designation made under subdivision (a) shall be made for any
taxable year on the original return for that taxable year, and once
made shall be irrevocable. In the event that payments and credits
reported on the return, together with any other credits associated
with the taxpayer's account, do not exceed the taxpayer's tax
liability, if any, the return shall be treated as though no
designation had been made. In the event that no designee is
specified, the contribution shall, after reimbursement of the direct
actual costs of the Franchise Tax Board for the collection and
administration of funds under the article, be transferred to the
General Fund.
(d) If an individual designates a contribution to more than one
account or fund listed on the tax return, and the amount available is
insufficient to satisfy the total amount designated, the
contribution shall be allocated among the designated accounts on a
pro rata basis.
(e) A taxpayer making a designation under subdivision (a) shall be
entitled to receive a single state parks day use annual pass from
the Department of Parks and Recreation if the price of a single state
parks day use annual pass, as determined by the Department of Parks
and Recreation, is less than or equal to the amount of the taxpayer's
contribution.
(f) The state parks day use annual pass that an individual is
entitled to receive pursuant to this section shall provide the
passholder with unlimited day use access to the California state
parks that are accessible with a vehicle day use annual pass, as
those parks are listed on the Department of Parks and Recreation's
Internet Web site, and shall be valid for one year beginning on the
date of issuance.
(g) The Franchise Tax Board shall revise the form of the return to
include a space labeled the "State Parks Protection Fund/Parks Pass
Purchase" to allow for the designation permitted under subdivision
(a). The form shall also include in the instructions information that
the contribution may be in the amount of one dollar ($1) or more and
that if the contribution amount is equal to or exceeds the price of
a single state parks day use annual pass, as determined by the
Department of Parks and Recreation, the taxpayer will be entitled to
a single state parks day use annual pass from the Department of Parks
and Recreation. The instructions shall also include information
indicating that the contribution shall be used by the Department of
Parks and Recreation to cover the costs of the issuance of state
parks day use annual passes to individual taxpayers who made a
designation for that purpose pursuant to this section, and for
purposes related to the protection and preservation of state parks.
(h) Notwithstanding the provisions of Article 2 (commencing with
Section 19542) of Chapter 7, the Franchise Tax Board shall provide
necessary information, including the names and addresses of
individual taxpayers who contributed to the State Parks Protection
Fund, to the Department of Parks and Recreation so that the
department may contact the individuals entitled to a state parks day
use annual pass under this section and implement a procedure for the
distribution of a state parks day use annual pass to those
individuals.
(i) A deduction shall be allowed under Article 6 (commencing with
Section 17201) of Chapter 3 of Part 10 for any contribution made
pursuant to subdivision (a), but only with respect to the amount
contributed in excess of the price of the state parks day use annual
pass received, if any, pursuant to this section.
18900.2. There is hereby established in the State Treasury the
State Parks Protection Fund to receive contributions made pursuant to
Section 18900.1. The Franchise Tax Board shall notify the Controller
of both the amount of money paid by taxpayers in excess of their tax
liability and the amount of refund money that taxpayers have
designated pursuant to Section 18900.1 to be transferred to the State
Parks Protection Fund. The Controller shall transfer from the
Personal Income Tax Fund to the State Parks Protection Fund an amount
not in excess of the sum of the amounts designated by individuals
pursuant to Section 18900.1 for payment into that fund.
18900.3. All moneys transferred to the State Parks Protection
Fund, upon appropriation by the Legislature, shall be allocated as
follows:
(a) To the Franchise Tax Board and the Controller only for
reimbursement of all costs incurred by the Franchise Tax Board and
the Controller in connection with their duties under this article.
(b) To the Department of Parks and Recreation to cover the costs
of the issuance of state parks day use annual passes to individual
taxpayers who made a designation for that purpose pursuant to Section
18900.1, and for purposes related to the protection and preservation
of state parks.
18900.4. (a) (1) By September 1 of the second calendar year and
each subsequent calendar year that the State Parks Protection Fund
appears on the tax return, the Franchise Tax Board shall do all of
the following:
(A) Determine the minimum contribution amount required to be
received during the next calendar year for the fund to appear on the
tax return for the taxable year that includes that next calendar
year.
(B) Determine whether the amount of contributions estimated to be
received during the calendar year will equal or exceed the minimum
contribution amount determined by the Franchise Tax Board for the
calendar year pursuant to subparagraph (A). The Franchise Tax Board
shall estimate the amount of contributions to be received by using
the actual amounts received and an estimate of the contributions that
will be received by the end of that calendar year.
(2) If the Franchise Tax Board determines that the amount of the
contributions estimated to be received during a calendar year will
not at least equal the minimum contribution amount for the calendar
year, this article is repealed with respect to taxable years
beginning on or after January 1 of that calendar year.
(3) For purposes of this section, the minimum contribution amount
for a calendar year means two hundred fifty thousand dollars
($250,000) for the second calendar year after the first appearance of
the State Parks Protection Fund on the personal income tax return or
the minimum contribution amount as adjusted pursuant to subdivision
(b).
(b) For each calendar year, beginning with the third calendar year
after the first appearance of the State Parks Protection Fund on the
personal income tax return, the Franchise Tax Board shall adjust, on
or before September 1 of that calendar year, the minimum
contribution amount specified in subdivision (a) as follows:
(1) The minimum contribution amount for the calendar year shall be
an amount equal to the product of the minimum contribution amount
for the prior calendar year multiplied by the inflation factor
adjustment as specified in subparagraph (A) of paragraph (2) of
subdivision (h) of Section 17041, rounded off to the nearest dollar.
(2) The inflation factor adjustment used for the calendar year
shall be based on the figures for the percentage change in the
California Consumer Price Index for all items received on or before
August 1 of the calendar year pursuant to paragraph (1) of
subdivision (h) of Section 17041.
(c) Notwithstanding the repeal of this article, any contribution
amounts designated pursuant to this article prior to its repeal shall
continue to be transferred and disbursed in accordance with this
article as in effect immediately prior to that repeal.
SEC. 5. No reimbursement is required by this act pursuant to
Section 6 of Article XIII B of the California Constitution because
the only costs that may be incurred by a local agency or school
district will be incurred because this act creates a new crime or
infraction, eliminates a crime or infraction, or changes the penalty
for a crime or infraction, within the meaning of Section 17556 of the
Government Code, or changes the definition of a crime within the
meaning of Section 6 of Article XIII B of the California
Constitution.