Amended in Assembly May 7, 2013

California Legislature—2013–14 Regular Session

Assembly BillNo. 1012

Introduced by Assembly Member Gomez

February 22, 2013

An act to amend Section 2615.6 of the Revenue and Taxation Code, relating to taxation.

LEGISLATIVE COUNSEL’S DIGEST

AB 1012, as amended, Gomez. County tax bill: notice: property tax assistance and postponement.

Existing law requires, when the county sends to any personbegin delete aend deletebegin insert an annualend insert tax bill, that the bill be accompanied by a notice regarding property tax assistance and postponement for senior citizens, as specified. Existing law requires the text of this notice to be prepared by the Franchise Tax Board.

This bill wouldbegin delete eliminateend deletebegin insert provide thatend insert the notification requirement regarding property taxbegin insert assistance andend insert postponementbegin insert programsend insert for senior citizensbegin insert shall be inoperative for any property tax year for which funding for these programs is not provided in state lawend insert.

Vote: majority. Appropriation: no. Fiscal committee: yes. State-mandated local program: no.

The people of the State of California do enact as follows:

begin deleteP1    1

SECTION 1.  

Section 2615.6 of the Revenue and Taxation
2Code is amended to read:

3

2615.6.  

When the county sends to any person a tax bill, it shall
4be accompanied by a notice regarding property tax assistance for
P2    1senior citizens under the Gonsalves-Deukmejian-Petris Senior
2Citizens Property Tax Assistance Law. The text of this notice shall
3be prepared by the Franchise Tax Board.

end delete
4begin insert

begin insertSECTION 1.end insert  

end insert

begin insertSection 2615.6 of the end insertbegin insertRevenue and Taxation Codeend insert
5begin insert is amended to read:end insert

6

2615.6.  

begin insert(a)end insertbegin insert end insert When the county sends to any person a tax bill,
7it shall be accompanied by a notice regarding property tax
8assistance and postponement for senior citizens under the
9Gonsalves-Deukmejian-Petris Senior Citizens Property Tax
10Assistance Law and the Senior Citizens Property Tax Postponement
11Law. The text of this notice shall be prepared by the Franchise
12Tax Board.

begin insert

13(b) Subdivision (a) is inoperative for any lien date for which
14 funding for the Gonsalves-Deukmejian-Petris Senior Citizens
15Property Tax Assistance Law (Chapter 1 (commencing with Section
1620501) of Part 10.5 of Division 2), and for the Senior Citizens and
17Disabled Citizens Property Tax Postponement Law (Chapter 2
18(commencing with Section 20581) of Part 10.5 of Division 2), is
19not provided by state law. If subdivision (a) has become inoperative
20under this subdivision, subdivision (a) shall become operative
21again commencing with the first lien date for which funding for
22these laws is provided by state law.

end insert

O

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