BILL NUMBER: AB 748	AMENDED
	BILL TEXT

	AMENDED IN ASSEMBLY  APRIL 6, 2015

INTRODUCED BY   Assembly Member Lackey

                        FEBRUARY 25, 2015

   An act to amend Sections  75.21,  271  ,  and
271.5 of the Revenue and Taxation Code, relating to taxation.


	LEGISLATIVE COUNSEL'S DIGEST


   AB 748, as amended, Lackey. Taxation: exemptions: public schools.

   Existing law, with respect to supplemental property tax
assessments, specifies various limitation periods for assessments on
the supplemental tax roll. Existing law provides for the application
of property tax exemptions to those supplemental assessments
provided, among other things, that an assessee file an exemption
application within a specified time. Existing property tax law allows
taxes, penalties, and interest imposed for late filings of property
tax exemption applications for the supplemental roll that exceed $250
in total to be canceled or refunded up to 85% or 90%, as applicable,
in the case of the exemption for a college, cemetery, church,
religious, exhibition, or veterans' organization.  
   This bill would expand this reduction to be applied to exemptions
for public schools, as provided. 
   Existing property tax law provides, with respect to property as to
which the college, cemetery, church, religious, exhibition, veterans'
organization, free public libraries, free museums, public schools,
community colleges, state colleges, state universities, tribal
housing, or welfare exemption was available but for which a timely
application for exemption was not filed, that 90% of any tax or
penalty or interest on that property shall be canceled or refunded if
an appropriate application for exemption is filed on or before the
lien date in the calendar year next succeeding the calendar year in
which the exemption was not claimed by a timely application.
   Existing property tax law requires, if an appropriate application
for exemption is filed within 90 days from the first day of the month
following the month in which the property was acquired or by
February 15 of the following calendar year, whichever occurs first,
any tax or penalty or interest imposed upon property owned by any
organization qualified for the college, cemetery, church, religious,
exhibition, veterans' organization, tribal housing, or welfare
exemption that is acquired by that organization during a given
calendar year, after the lien date but before the first day of the
fiscal year commencing within that calendar year, if the property is
of a kind that would have been qualified for the college, cemetery,
church, religious, exhibition, veterans' organization, tribal
housing, or welfare exemption if it had been owned by the
organization on the lien date, to be canceled or refunded.
   This bill would add public schools to the list of entities
eligible for the cancellation or refund of any tax or penalty or
interest imposed on property acquired in a given calendar year after
the lien date but before the first day of the fiscal year commencing
within that calendar year. The bill also would make conforming
changes.
   By increasing the duties of local officials relative to the
administration of taxes, this bill would impose a state-mandated
local program.
   The California Constitution requires the state to reimburse local
agencies and school districts for certain costs mandated by the
state. Statutory provisions establish procedures for making that
reimbursement.
   This bill would provide that, if the Commission on State Mandates
determines that the bill contains costs mandated by the state,
reimbursement for those costs shall be made pursuant to these
statutory provisions.
   Vote: majority. Appropriation: no. Fiscal committee: yes.
State-mandated local program: yes.


THE PEOPLE OF THE STATE OF CALIFORNIA DO ENACT AS FOLLOWS:

   SECTION 1.    Section 75.21 of the   Revenue
and Taxation Code   is amended to read: 
   75.21.  (a) Exemptions shall be applied to the amount of the
supplemental assessment, provided that the property is not receiving
any other exemption on either the current roll or the roll being
prepared except as provided for in subdivision (b), that the assessee
is eligible for the exemption, and that, in those instances in which
the provisions of this division require the filing of a claim for
the exemption, the assessee makes a claim for the exemption.
   (b) If the property received an exemption on the current roll or
the roll being prepared and the assessee on the supplemental roll is
eligible for an exemption and, in those instances in which the
provisions of this division require the filing of a claim for the
exemption, the assessee makes a claim for an exemption of a greater
amount, then the difference in the amount between the two exemptions
shall be applied to the supplemental assessment.
   (c) In those instances in which the provisions of this division
require the filing of a claim for the exemption, except as provided
in subdivision (d), (e), or (f), any person claiming to be eligible
for an exemption to be applied against the amount of the supplemental
assessment shall file a claim or an amendment to a current claim, in
that form as prescribed by the board, on or before the 30th day
following the date of notice of the supplemental assessment, in order
to receive a 100-percent exemption.
   (1) With respect to property as to which the college, cemetery,
church, religious, exhibition, veterans' organization,  public
  school,  free public libraries, free museums, or
welfare exemption was available, but for which a timely application
for exemption was not filed, the following amounts shall be canceled
or refunded:
   (A) Ninety percent of any tax or penalty or interest thereon, or
any amount of tax or penalty or interest thereon exceeding two
hundred fifty dollars ($250) in total amount, whichever is greater,
for each supplemental assessment, provided that an appropriate
application for exemption is filed on or before the date on which the
first installment of taxes on the supplemental tax bill becomes
delinquent, as provided by Section 75.52.
   (B) Eighty-five percent of any tax or penalty or interest thereon,
or any amount of tax or penalty or interest thereon exceeding two
hundred fifty dollars ($250) in total amount, whichever is greater,
for each supplemental assessment, if an appropriate application for
exemption is thereafter filed.
   (2) With respect to property as to which the welfare exemption or
veterans' organization exemption was available, all provisions of
Section 254.5, other than the specified dates for the filing of
affidavits and other acts, are applicable to this section.
   (3) With respect to property as to which the veterans' or
homeowners' exemption was available, but for which a timely
application for exemption was not filed, that portion of tax
attributable to 80 percent of the amount of exemption available shall
be canceled or refunded, provided that an appropriate application
for exemption is filed on or before the date on which the first
installment of taxes on the supplemental tax bill becomes delinquent,
as provided by Section 75.52.
   (4) With respect to property as to which the disabled veterans'
exemption was available, but for which a timely application for
exemption was not filed, that portion of tax attributable to 90
percent of the amount of exemption available shall be canceled or
refunded, provided that an appropriate application for exemption is
filed on or before the date on which the first installment of taxes
on the supplemental tax bill becomes delinquent, as provided by
Section 75.52. If an appropriate application for exemption is
thereafter filed, 85 percent of the amount of the exemption available
shall be canceled or refunded.
   (5) With respect to property as to which any other exemption was
available, but for which a timely application for exemption was not
filed, the following amounts shall be canceled or refunded:
   (A) Ninety percent of any tax or penalty or interest thereon,
provided that an appropriate application for exemption is filed on or
before the date on which the first installment of taxes on the
supplemental tax bill becomes delinquent, as provided by Section
75.52.
   (B) Eighty-five percent of any tax or penalty or interest thereon,
or any amount of tax or penalty or interest thereon exceeding two
hundred fifty dollars ($250) in total amount, whichever is greater,
for each supplemental assessment, if an appropriate application for
exemption is thereafter filed.
   Other provisions of this division pertaining to the late filing of
claims for exemption do not apply to assessments made pursuant to
this chapter.
   (d) For purposes of this section, any claim for the homeowners'
exemption, veterans' exemption, or disabled veterans' exemption
previously filed by the owner of a dwelling, granted and in effect,
constitutes the claim or claims for that exemption required in this
section. In the event that a claim for the homeowners' exemption,
veterans' exemption, or disabled veterans' exemption is not in
effect, a claim for any of those exemptions for a single supplemental
assessment for a change in ownership or new construction occurring
on or after June 1, up to and including December 31, shall apply to
that assessment; a claim for any of those exemptions for the two
supplemental assessments for a change in ownership or new
construction occurring on or after January 1, up to and including May
31, one for the current fiscal year and one for the following fiscal
year, shall apply to those assessments. In either case, if granted,
the claim shall remain in effect until title to the property changes,
the owner does not occupy the home as his or her principal place of
residence on the lien date, or the property is otherwise ineligible
pursuant to Section 205, 205.5, or 218.
   (e) Notwithstanding subdivision (c), an additional exemption claim
may not be required to be filed until the next succeeding lien date
in the case in which a supplemental assessment results from the
completion of new construction on property that has previously been
granted exemption on either the current roll or the roll being
prepared.
   (f) (1) Notwithstanding subdivision (c), an additional exemption
claim is not required to be filed in the instance where a
supplemental assessment results from a change in ownership of
property where the purchaser of the property owns and uses or uses,
as the case may be, other property that has been granted the college,
cemetery, church, religious, exhibition, veterans' organization,
 public school,  free public libraries, free museums, or
welfare exemption on either the current roll or the roll being
prepared and the property purchased is put to the same use.
   (2) In all other instances where a supplemental assessment results
from a change in ownership of property, an application for exemption
shall be filed pursuant to the provisions of subdivision (c).
   SECTION 1.   SEC. 2.   Section 271 of
the Revenue and Taxation Code is amended to read:
   271.  (a) Provided that an appropriate application for exemption
is filed within 90 days from the first day of the month following the
month in which the property was acquired or by February 15 of the
following calendar year, whichever occurs first, any tax or penalty
or interest imposed upon:
   (1) Property owned by any organization qualified for the college,
cemetery, church, religious, exhibition, veterans' organization,
tribal housing, public school, or welfare exemption that is acquired
by that organization during a given calendar year, after the lien
date but before the first day of the fiscal year commencing within
that calendar year, when the property is of a kind that would have
been qualified for the college, cemetery, church, religious,
exhibition, veterans' organization, tribal housing, public school, or
welfare exemption if it had been owned by the organization on the
lien date, shall be canceled or refunded.
   (2) Property owned by any organization that would have qualified
for the college, cemetery, church, religious, exhibition, veterans'
organization, tribal housing, public school, or welfare exemption had
the organization been in existence on the lien date, that was
acquired by it during that calendar year after the lien date in that
year but before the commencement of that fiscal year, and of a kind
that presently qualifies for the exemption and that would have so
qualified for that fiscal year had it been owned by the organization
on the lien date and had the organization been in existence on the
lien date, shall be canceled or refunded.
   (3) Property acquired after the beginning of any fiscal year by an
organization qualified for the college, cemetery, church, religious,
exhibition, veterans' organization, tribal housing, public school,
or welfare exemption and the property is of a kind that would have
qualified for an exemption if it had been owned by the organization
on the lien date, whether or not that organization was in existence
on the lien date, shall be canceled or refunded in the proportion
that the number of days for which the property was so qualified
during the fiscal year bears to 365.
   (b) Eighty-five percent of any tax or penalty or interest thereon
imposed upon property that would be entitled to relief under
subdivision (a) or Section 214.01, except that an appropriate
application for exemption was not filed within the time required by
the applicable provision, shall be canceled or refunded provided that
an appropriate application for exemption is filed after the last day
on which relief could be granted under subdivision (a) or Section
214.01.
   (c) Notwithstanding subdivision (b), any tax or penalty or
interest thereon exceeding two hundred fifty dollars ($250) in total
amount shall be canceled or refunded provided it is imposed upon
property entitled to relief under subdivision (b) for which an
appropriate claim for exemption has been filed.
   (d) With respect to property acquired after the beginning of the
fiscal year for which relief is sought, subdivisions (b) and (c)
shall apply only to that pro rata portion of any tax or penalty or
interest thereon that would have been canceled or refunded had the
property qualified for relief under paragraph (3) of subdivision (a).

   SEC. 2.   SEC. 3.   Section 271.5 of the
Revenue and Taxation Code is amended to read:
   271.5.  (a) In the event that property receiving the college,
cemetery, church, religious, exhibition, veterans' organization,
tribal housing, public school, or welfare exemption is sold or
otherwise transferred, the exemption shall cease to apply on the date
of that sale or transfer. A new exemption shall be available subject
to the provisions of Section 271.
   (b) Termination of the exemption under this section shall result
in an escape assessment of the property pursuant to Section 531.1.
   SEC. 3.   SEC. 4.  If the Commission on
State Mandates determines that this act contains costs mandated by
the state, reimbursement to local agencies and school districts for
those costs shall be made pursuant to Part 7 (commencing with Section
17500) of Division 4 of Title 2 of the Government Code.