AB 237, as amended, 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 providebegin delete at least 90 days’end delete notice of the vote to enact the proposed parcel tax to the owner of each parcel affected by the taxbegin insert within one week of the local agency voting to place the proposed parcel tax on the ballotend insert. 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:
4
(a) Before the adoption of any new parcel tax, the
8legislative body of a local agency shall providebegin delete at least 90 days’end delete
9 notice of the vote to enact the proposed parcel tax to the owner of
10each parcel affected by the taxbegin insert within one week following the local
11agency’s vote to place the proposed parcel tax on the ballotend insert.
12(b) For purposes of this section:
13(1) “Local agency” means any city, county,begin insert
school district,end insert or
14special district authorized to impose a parcel tax.
15(2) “Parcel tax” means abegin delete special tax imposed upon a parcel of begin insert tax levied by a local agency upon any parcel of
16real property at a rate that is determined without regard to that
17property’s value.end delete
18property identified using the assessor’s parcel number system, or
19upon any person as an incident of property ownership pursuant
20to Section 4 of Article XIIIend insertbegin insert end insertbegin insertA of the California Constitution, that
21is collected via the annual property tax bill.end insert
22(c) The notice shall include, but is not
limited to, the following
23information:
24(1) The amount or rate of the proposed parcelbegin delete tax. In the case tax in sufficient
25of a proposed parcel tax that may vary by parcel, the proposed
26method of determining the amount of the parcelend delete
27detail to allow each property owner to calculate the amount of the
28tax to be levied against the owner’s property.
29(2) The method and frequency for collecting the proposed parcel
30tax, as well as the duration of time during which the parcel tax will
31be imposed.
32(3) The date on which the proposed parcel tax will be voted
33upon.
34(4) The
telephone number and address of an individual, office,
35or organization that interested persons may contact to receive
36additional information about the proposed parcel tax.
P3 1(d) (1) The notice shall be accomplished through a mailing,
2postage prepaid, in the United States mail and shall be deemed
3given when so deposited.
4(2) The envelope or the cover of the mailing shall include the
5name of the local agency and the return address of the sender. The
6notice shall be in at least 10-point type. The notice shall be mailed
7to all property owners, proposed to be subject to the new parcel
8tax, by a mailing by name to those persons whose names and
9begin delete addressend deletebegin insert
addressesend insert appear on the last equalized county assessment
10roll or the State Board of Equalization assessment roll, as
11applicable.
12(e) The local agency may recover the reasonable costs of the
13notice required by this section from the proceeds of the parcel tax.
14The costs recovered for these purposes, whether recovered pursuant
15to this subdivision or any other provision of law, shall not exceed
16the reasonable costs of preparing and mailing the notice.
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