BILL ANALYSIS                                                                                                                                                                                                    Ó



                                                                  SB 825
                                                                  Page  1

          Date of Hearing:   August 21, 2013

                        ASSEMBLY COMMITTEE ON APPROPRIATIONS
                                  Mike Gatto, Chair

             SB 825 (Committee on Governance and Finance) - As Amended:   
                                   August 5, 2013 

          Policy Committee:                             Revenue and  
          Taxation     Vote:                            9-0
                       Local Government                       9-0

          Urgency:     No                   State Mandated Local Program:  
          Yes    Reimbursable:              Yes

           SUMMARY  

          This bill makes technical amendments to the property tax law.

           FISCAL EFFECT  

          Minor fiscal impact.  Although the bill is keyed a reimbursable  
          mandate, the county costs to comply should be low and may not  
          even meet the $1000 minimum for an entity to make a valid  
          reimbursement claim.

           COMMENTS  

           1)Purpose  .  SB 825 is a Senate Governance and Finance Committee  
            bill that proposes minor, technical changes to property tax  
            law.  This measure is sponsored by the California Association  
            of County Treasurer-Tax Collectors and the California  
            Assessors' Association.  According to the Senate Committee on  
            Governance and Finance, SB 825 is needed to improve the  
            administration of property tax laws to help both taxpayers and  
            counties.  Each year, the Committee authors a measure to enact  
            technical changes to property tax law sponsored by the  
            California Assessors' Association and the California  
            Association of County Treasurer-Tax Collectors, who administer  
            the property tax.

           2)There is no registered opposition to this bill  . 


             








                                                                  SB 825
                                                                  Page  2

           Analysis Prepared by  :    Roger Dunstan / APPR. / (916) 319-2081