BILL NUMBER: AB 2211	ENROLLED
	BILL TEXT

	PASSED THE SENATE  AUGUST 26, 2014
	PASSED THE ASSEMBLY  AUGUST 27, 2014
	AMENDED IN SENATE  JUNE 18, 2014
	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, 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 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 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 a link to the final county budget document where more
information about specific programs and services is detailed.
   By imposing new duties upon 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.


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) Each county shall 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 at a summarized jurisdictional level that
includes, but is not limited to, the county, cities, independent
special districts, school districts, and redevelopment successor
agencies.
   (2) Update the graph annually and work to improve the appearance,
organization, and clarity of the information provided.
   (b) Each county's Internet Web site shall also do all of the
following:
   (1) Inform taxpayers that all general ad valorem property tax
revenues are used to fund a significant number of local government
programs and services within the county in which they are collected,
including programs and services provided by K-12 schools and
community colleges, the county, cities, and special districts.
   (2) Provide a brief summary of the types of programs and services
funded with general ad valorem property tax revenues at a summarized
jurisdictional level.
   (3) Include a link to the county final budget document where more
information about specific programs and services funded with general
ad valorem property tax revenues is detailed, if the county posts
such a document on its Internet Web site.
  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.