BILL NUMBER: AB 2211	AMENDED
	BILL TEXT

	AMENDED IN ASSEMBLY  MAY 23, 2014
	AMENDED IN ASSEMBLY  APRIL 28, 2014
	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
on its Internet Web site a graph visualization of how general ad
valorem property tax revenues are allocated countywide  , as
specified   at a summarized   jurisdictional
level, and to update the graph annually and work to improve the
appearance, organization, and clarity of the information provided
 . This bill would require  the   each
county's  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   a link to the county
budget document  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 all of the services funded by 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   do both of the following: 
    (1)     Make  available to taxpayers
on its Internet Web site a graph visualization of how general ad
valorem property tax revenues are allocated countywide  to
each jurisdiction, including,   at a summarized
jurisdictional level that includes,  but  is  not
limited to, the county,  any city, and any  
cities, independent  special  district, including
  districts, and  school districts. 
   (2) Update the graph annually and work to improve the appearance,
organization, and clarity of the information provided.  

   (2) The 
    (b)     Each county's  Internet Web
site shall also do all of the following: 
   (A) 
    (1)  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) 
    (2)  Provide a brief summary of the types of programs
and services funded with general ad valorem property tax revenues
 provided by each jurisdiction   at a summarized
jurisdictional level  . 
   (C) 
    (3)  Include  links   a link 
to other jurisdiction's Internet Web sites   the
county budget document  where more information about specific
programs and services funded with general ad valorem property tax
revenues is detailed, if  other jurisdictions have such
Internet Web sites   the county posts such a document on
its Internet Web site  . 
   (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.

  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.