BILL ANALYSIS Ó
SENATE COMMITTEE ON APPROPRIATIONS
Senator Ricardo Lara, Chair
2015 - 2016 Regular Session
AB 587 (Chau) - Mobilehomes: payments: nonpayment or late
payments
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|Version: June 30, 2016 |Policy Vote: T. & H. 10 - 0, |
| | JUD. 6 - 1 |
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|Urgency: No |Mandate: Yes |
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|Hearing Date: August 11, 2016 |Consultant: Mark McKenzie |
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*********** ANALYSIS ADDENDUM - SUSPENSE FILE ***********
The following information is revised to reflect amendments
adopted by the committee on August 11, 2016
Bill
Summary: AB 587 would establish a three-year tax and penalty
abatement program for owners of mobilehomes who are unable to
properly register their ownership interest with the Department
of Housing and Community Development (HCD) because of past due
taxes and fees, as specified.
Fiscal
Impact:
HCD administrative costs of approximately $360,000 annually
for three years to process an estimated 10,000 titling and
AB 587 (Chau) Page 1 of
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registration applications each year for the duration of the
program. These costs would likely be offset by application
fee revenues. (Mobilehome-Manufactured Home Revolving Fund)
Unknown, potentially significant, foregone state revenues a
result of the requirement that HCD waive specified past due
charges, fees, and penalties if an applicant meets specified
requirements. This impact would be partially mitigated to the
extent a portion of these revenues would have otherwise
remained uncollected in the absence of the abatement program.
(General Fund, various mobilehome-related special funds)
-----see staff comments-----
Unknown significant foregone property tax revenues as a result
of the specified limit on the amount of delinquent taxes that
an applicant would pay to the county tax collector in exchange
for a tax clearance or liability certificate. This impact
would be partially mitigated to the extent a portion of these
revenues would have otherwise remained uncollected in the
absence of the abatement program. Staff notes that any
impacts to the K-14 school share of the property tax revenues
are generally backfilled by the State General Fund. (General
Fund, local funds)
-----see staff comments in analysis from August 1 hearing-----
Unknown foregone local revenues as a result of the requirement
that county tax collectors waive all property tax penalties
and interest that would otherwise be owed by eligible
participants in the abatement program. (local funds)
Unknown reimbursable state-mandated local costs for county tax
collectors to establish administrative procedures and issue
tax clearance or liability certificates to eligible
participants in the abatement program. (General Fund)
Author
Amendments: Make several technical changes and remove the
reference to the California Association of County Treasurers and
Tax Collectors website.
AB 587 (Chau) Page 2 of
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