BILL NUMBER: AB 2211	AMENDED
	BILL TEXT

	AMENDED IN ASSEMBLY  APRIL 10, 2014

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 amended, 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  a graph visualization of how general ad
valorem property tax revenues are allocated countywide,   as
specified. This bill would require the Internet Web site to provide
taxpayers with certain information about general ad valorem property
tax revenues and the types of programs and services funded with
general ad valorem property tax revenues, and to include links to
other jurisdiction's Internet Web sites where more information about
specific programs and services is detailed. This bill would require
each county to update the graph annually and to work to improve the
appearance, organization, and clarity of the information provided.
This bill would also require each county, as each county updates its
information technology systems, to work towards acquiring systems
that are able to provide taxpayers with an interactive, searchable
database  that allows taxpayers to receive a customized  ,
comprehensive  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  revenues  , 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.   (a)     (1)    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 graph visualization of how general ad
valorem property tax revenues are allocated countywide to each
jurisdiction,   including, but not limited to, the county,
any city, and any special district, including school districts. 

   (2) The Internet Web site shall also do all of the following:
 
   (A) Inform taxpayers that general ad valorem property tax revenues
remain in the county in which they are collected and are used to
fund a significant number of local government programs and services,
including programs and services provided by K-12 schools and
community colleges, the county, cities, and special districts. 

   (B) Provide a brief summary of the types of programs and services
funded with general ad valorem property tax revenues provided by each
jurisdiction.  
   (C) Include links to other jurisdiction's Internet Web sites where
more information about specific programs and services funded with
general ad valorem property tax revenues is detailed.  
   (3) Each county shall update the graph annually and work to
improve the appearance, organization, and clarity of the information
provided.  
   (b) As each county updates its information technology systems, it
shall work towards acquiring systems that are able to provide
taxpayers with an interactive, searchable database that allows
taxpayers to input information regarding their property tax liability
and receive a customized, comprehensive account of all of the
services funded with general ad valorem property tax revenues,
including, but not limited to, services provided by 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. 

   (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.