BILL ANALYSIS �
SB 86
Page 1
SENATE THIRD READING
SB 86 (Budget and Fiscal Review Committee)
As Amended June 12, 2013
Majority vote. Budget Bill Appropriation Takes Effect
Immediately
SENATE VOTE :Vote not relevant
SUMMARY : Contains necessary statutory and technical changes to
implement the Budget Act of 2013 relating to general government.
Specifically, this bill:
1)Extends the liquidation period from June 30, 2015, to June 30,
2017, for funds previously appropriated from the Regional,
Planning, Housing and Infill (ILG) Incentive Account and the
Transit Oriented Development (TOD) Implementation Fund under
Proposition 1C.
2)Requires the Department of Housing and Community Development
to amend the guidelines with revised performance-based
milestones and to evaluate the revised performance-guidelines
on a project by project basis.
3)Prepares for the end of the triple flip by outlining a process
to provide compensation to cities and counties once the
mechanism is no longer needed to pay for the Economic Recovery
Bonds, including redefining the fiscal adjustment period,
requiring the Director of Finance to estimate when the
notification to the State Board of Equalization is likely to
occur, and requiring the Director of Finance to revise the
countywide adjustment once notification occurs.
4)Requires any taxpayer who participates in an out-of-state
Like-Kind Exchange to file an informational return form with
the Franchise Tax Board when the property acquired in the
exchange is located outside of California.
5)Allocates any moneys allocated and appropriated that become
disencumbered and redeposited in the Transit-Oriented
Development Account during fiscal year 2013-14. This is
technical modification to be consistent with AB 1585 (John A.
P�rez), Chapter 777, Statutes of 2012.
6)Contains an appropriation allowing this bill to take effect
SB 86
Page 2
immediately upon enactment.
COMMENTS : This bill enacts various provisions to support the
2013 Budget Act, and among other things, extends the liquidation
period for previously appropriated ILG and TOD Proposition 1C
funds, and provides a process for the end of the triple flip.
Analysis Prepared by : Genevieve Morelos / BUDGET / (916)
319-2099
FN: 0001167