AB 2109,
as amended, Daly. begin deleteParcel taxes: reports. end deletebegin insertController: reports: parcel taxes.end insert
Existing law requires thebegin delete State Board of Equalization end deletebegin insert Controller end inserttobegin delete annually report to the Governor the assessed value of state-assessed and locally assessed real and personal property in each county, as specified, information concerning other taxes that the board administers, and any further information and suggestions as the board deems proper.end deletebegin insert compile and publish reports of the financial transactions of each county, city, and special district within this state, together with any other matter he or she deems of public interest.end insert
This bill would additionally require thebegin delete board to annually reportend deletebegin insert Controller to includeend insert specified informationbegin insert in those local government financial transaction reportsend insert relating to the imposition of locally assessed parcel taxes, including, among other things, the type and rate of a parcel tax and the number of parcels subject to or exempt from the parcel tax. The bill wouldbegin delete additionallyend delete require thebegin delete auditor
of each countyend deletebegin insert local governmental entities imposing a parcel taxend insert to providebegin delete anyend delete information to thebegin delete board end deletebegin insert Controller as end insertrequired by thebegin delete boardend deletebegin insert Controllerend insert to comply with thesebegin delete provisions, as specified.end deletebegin insert provisions.end insert By imposing new duties on local
officials, this bill would impose a state-mandated local program.
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, if the Commission on State Mandates determines that the bill contains costs mandated by the state, reimbursement for those costs shall be made pursuant to these statutory provisions.
Vote: majority. Appropriation: no. Fiscal committee: yes. State-mandated local program: yes.
The people of the State of California do enact as follows:
Section 15616 of the Government Code is
2amended to read:
(a) The board shall report annually to the Governor,
4the report to be printed at state expense. The report shall show:
5(1) The assessed value of state-assessed and locally assessed
6real and personal property in each county and the assessed value
7of state-assessed and locally assessed property in each incorporated
8city or town.
9(2) Information concerning other taxes which it administers.
10(3) (A) Information relating to the imposition of each locally
11assessed parcel tax, including, but not limited to, the following:
12(i) The type and rate of parcel tax imposed.
13(ii) The number of parcels subject to the parcel tax.
14(iii) The number of parcels exempt from the parcel tax.
15(iv) The sunset date of the parcel tax, if any.
16(v) The amount of revenue received from the parcel tax.
17(B) In implementing this subdivision, the board shall utilize
18existing funds or resources.
19(4) Any further information and suggestions the board deems
20proper.
21(b) The auditor of each county shall provide any information
22to the board required by the board to comply with subdivision (a).
23The board shall adopt regulations to prescribe the format by which
24the auditor shall report that information to the board.
begin insertSection 12463 of the end insertbegin insertGovernment Codeend insertbegin insert is
2amended to read:end insert
(a) The Controller shall compile and publish reports
4of the financial transactions of each county, city, and special
5district, respectively, within this state, together with any other
6matter he or she deems of public interest. The reports shall include
7the appropriations limits and the total annual appropriations subject
8to limitation of the counties, cities, and special districts. The reports
9to the Controller shall be made in the time, form, and manner
10prescribed by the Controller.
11(b) begin insert(1)end insertbegin insert end insertEffective January 1, 2005, the Controller shall compile
12and publish reports of the financial transactions of each county,
13city, and special
district pursuant to subdivision (a) on or before
14August 1, September 1, and October 1 respectively, of each year
15following the end of the annual reporting period. The Controller
16shall make data collected pursuant to this subdivision available
17upon request to the Legislature and its agents, on or before April
181 of each year.
19(2) (A) The Controller shall include in reports compiled and
20published pursuant to paragraph (1) information relating to the
21imposition of each locally assessed parcel tax, including, but not
22limited to, the following:
23(i) The type and rate of parcel tax imposed.
end insertbegin insert24(ii) The number of parcels subject to the parcel tax.
end insertbegin insert25(iii) The number of parcels exempt from the parcel tax.
end insertbegin insert26(iv) The sunset date of the parcel tax, if any.
end insertbegin insert27(v) The amount of revenue received from the parcel tax.
end insertbegin insert
28(vi) The manner in which the revenue received from the parcel
29tax is being used.
30(B) In implementing this paragraph, the Controller shall use
31existing funds or resources.
32(3) Each county, city, and special district that assesses a parcel
33tax shall provide information to the Controller as required by the
34Controller to comply with paragraph (2). The Controller shall
35adopt regulations to prescribe the format by which the local
36governmental entity shall report that information to the Controller.
37(c) The Controller shall annually publish, on the Internet Web
38site of the Controller, reports of the financial transactions of each
39school district within this state, together with any other matter he
40or she deems of public interest. The reports shall include the
P4 1appropriations
limit and the total annual appropriations subject to
2limitation of the school district. The reports to the Controller shall
3be made in the time, form, and manner prescribed by the Controller.
4(d) As used in thisbegin delete section, the following terms have the begin insert section:end insert
5following meanings:end delete
6(1) “Parcel tax” means a tax levied by a local agency upon any
7parcel of property identified using the assessor’s parcel number
8system or upon any person as an incident of property ownership
9pursuant to Section 4 of Article XIII A of the California
10Constitution that is collected via the annual property tax bill.
11(1)
end delete
12begin insert(2)end insert “School district” means a school district as defined in Section
1380 of the Education Code.
14(2)
end delete15begin insert(3)end insert “Special district” means any of the following:
16(A) A special district as defined in Section 95 of the Revenue
17and Taxation Code.
18(B) A commission provided for by a joint powers agreement
19pursuant to Chapter 5 (commencing with Section 6500) of Division
207 of Title 1.
21(C) A nonprofit corporation that is any of the following:
22(i) Was formed in accordance with the provisions of a joint
23powers agreement to carry out functions specified in the agreement.
24(ii) Issued bonds, the interest on which is exempt from federal
25income taxes, for the purpose of purchasing land as a site for, or
26purchasing or constructing, a building, stadium, or other facility,
27that is subject to a lease or agreement with a local public entity.
28(iii) Is wholly owned by a public agency.
If the Commission on State Mandates determines that
30this act contains costs mandated by the state, reimbursement to
31local agencies and school districts for those costs shall be made
32pursuant to Part 7 (commencing with Section 17500) of Division
334 of Title 2 of the Government Code.
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