BILL NUMBER: AB 1012	AMENDED
	BILL TEXT

	AMENDED IN ASSEMBLY  MAY 7, 2013

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 person
 a   an annual  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 would  eliminate   provide that
 the notification requirement regarding property tax 
assistance and  postponement  programs  for senior
citizens  shall be inoperative for any property tax year for
which funding for these programs is not provided in state law  .

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


THE PEOPLE OF THE STATE OF CALIFORNIA DO ENACT AS FOLLOWS:
   
  SECTION 1.    Section 2615.6 of the Revenue and
Taxation Code is amended to read:
   2615.6.  When the county sends to any person a tax bill, it shall
be accompanied by a notice regarding property tax assistance for
senior citizens under the Gonsalves-Deukmejian-Petris Senior Citizens
Property Tax Assistance Law. The text of this notice shall be
prepared by the Franchise Tax Board. 
   SECTION 1.    Section 2615.6 of the  
Revenue and Taxation Code   is amended to read: 
   2615.6.   (a)    When the county sends to any
person a tax bill, it shall be accompanied by a notice regarding
property tax assistance and postponement for senior citizens under
the Gonsalves-Deukmejian-Petris Senior Citizens Property Tax
Assistance Law and the Senior Citizens Property Tax Postponement Law.
The text of this notice shall be prepared by the Franchise Tax
Board. 
   (b) Subdivision (a) is inoperative for any lien date for which
funding for the Gonsalves-Deukmejian-Petris Senior Citizens Property
Tax Assistance Law (Chapter 1 (commencing with Section 20501) of Part
10.5 of Division 2), and for the Senior Citizens and Disabled
Citizens Property Tax Postponement Law (Chapter 2 (commencing with
Section 20581) of Part 10.5 of Division 2), is not provided by state
law. If subdivision (a) has become inoperative under this
subdivision, subdivision (a) shall become operative again commencing
with the first lien date for which funding for these laws is provided
by state law.