AB 237, as introduced, Daly. Local governments: parcel taxes: notice.
Existing law authorizes cities, counties, and special districts to impose a parcel tax or property-related fee for specified purposes.
This bill would require, before the adoption of any new parcel tax, the legislative body of a local agency, as defined, to provide at least 90 days’ notice of the vote to enact the proposed parcel tax to the owner of each parcel affected by the tax. This bill would require the notice to include specified information and to be provided to the property owner in a specified manner. This bill would provide that the local agency may recover the reasonable costs of the notice from the proceeds of the parcel tax.
Vote: majority. Appropriation: no. Fiscal committee: no. State-mandated local program: no.
The people of the State of California do enact as follows:
Chapter 8.5 (commencing with Section 54930)
2is added to Part 1 of Division 2 of Title 5 of the Government Code,
3to read:
(a) Before the adoption of any new parcel tax, the
4legislative body of a local agency shall provide at least 90 days’
5notice of the vote to enact the proposed parcel tax to the owner of
6each parcel affected by the tax.
7(b) For purposes of this section:
8(1) “Local agency” means any city, county, or special district
9authorized to impose a parcel tax.
10(2) “Parcel tax” means a special tax imposed upon a parcel of
11real property at a rate that is determined without regard to that
12property’s value.
13(c) The notice shall include, but is
not limited to, the following
14information:
15(1) The amount or rate of the proposed parcel tax. In the case
16of a proposed parcel tax that may vary by parcel, the proposed
17method of determining the amount of the parcel tax in sufficient
18detail to allow each property owner to calculate the amount of the
19tax to be levied against the owner’s property.
20(2) The method and frequency for collecting the proposed parcel
21tax, as well as the duration of time during which the parcel tax will
22be imposed.
23(3) The date on which the proposed parcel tax will be voted
24upon.
25(4) The telephone number and address of an individual, office,
26or organization that interested persons may contact to receive
27additional information about the proposed parcel tax.
28(d) (1) The notice shall be accomplished through a mailing,
29postage prepaid, in the United States mail and shall be deemed
30given when so deposited.
31(2) The envelope or the cover of the mailing shall include the
32name of the local agency and the return address of the sender. The
33notice shall be in at least 10-point type. The notice shall be mailed
34to all property owners, proposed to be subject to the new parcel
35tax, by a mailing by name to those persons whose names and
36address appear on the last equalized county assessment roll or the
37State Board of Equalization assessment roll, as applicable.
38(e) The local agency may recover the reasonable costs of the
39notice required by this section from the proceeds of the parcel tax.
40The costs recovered for these purposes, whether recovered pursuant
P3 1to this
subdivision or any other provision of law, shall not exceed
2the reasonable costs of preparing and mailing the notice.
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