BILL NUMBER: AB 2211	INTRODUCED
	BILL TEXT


INTRODUCED BY   Assembly Member Ting

                        FEBRUARY 20, 2014

   An act to add Section 169.3 to the Revenue and Taxation Code,
relating to taxation.


	LEGISLATIVE COUNSEL'S DIGEST


   AB 2211, as introduced, Ting. Counties: database: information
regarding general ad valorem property tax revenues.
   Existing property tax law requires the county auditor, in each
fiscal year, to allocate property tax revenue to local jurisdictions
in accordance with specified formulas and procedures, and generally
requires that each jurisdiction be allocated an amount equal to the
total of the amount of revenue allocated to that jurisdiction in the
prior fiscal year, subject to certain modifications, and that
jurisdiction's portion of the annual tax increment, as defined.
   This bill would require each county to make available to taxpayers
an interactive, searchable database on its Internet Web site that
allows taxpayers to receive a customized account of the amount of
general ad valorem property tax that is allocated to each local
jurisdiction, as specified, and all of the services funded by the
general ad valorem property tax, as specified.
   By imposing new duties upon local county 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 1.  Section 169.3 is added to the Revenue and Taxation
Code, to read:
   169.3.  Each county shall make available to taxpayers an
interactive, searchable database on its Internet Web site that allows
taxpayers to input information regarding their property tax
liability and receive a customized, comprehensive account of both of
the following:
   (a) The amount of general ad valorem property tax that is
allocated to each local jurisdiction, including, but not limited to,
the county, any city, and any special district, including school
districts, in the tax rate area in which the property of the taxpayer
is located.
   (b) All of the services funded by the general ad valorem property
tax, including, but not limited to, services provided by the county,
any city, and any special district, including any school district, in
the tax rate area in which the property of the taxpayer is located.
  SEC. 2.  If the Commission on State Mandates determines that this
act contains costs mandated by the state, reimbursement to local
agencies and school districts for those costs shall be made pursuant
to Part 7 (commencing with Section 17500) of Division 4 of Title 2 of
the Government Code.