California Legislature—2015–16 Regular Session

Assembly Bill No. 2142

Introduced by Assembly Member Steinorth

February 17, 2016

An act to amend Section 96.15 of the Revenue and Taxation Code, relating to local government finance.

LEGISLATIVE COUNSEL’S DIGEST

AB 2142, as introduced, Steinorth. Local government finance.

Existing law generally requires the county auditor, in each fiscal year, to allocate property tax revenues to local jurisdictions in accordance with specified formulas and procedures, and generally requires that each jurisdiction be allocated an amount equal to the total of the amount of revenue allocated to that jurisdiction in the prior fiscal year, subject to certain modifications, and that jurisdiction’s portion of the annual tax increment, as defined. Existing property tax law also requires a county auditor to make certain property tax revenue allocations to qualifying cities, as defined, in accordance with a specified Tax Equity Allocation formula, and to make corresponding reductions in the amount of property tax revenue that is allocated to the county. Existing law also requires the county auditor, in the case in which a qualifying city becomes the successor agency to a special district as a result of a merger with that district as described in a specified statute, to additionally allocate to that successor qualifying city that amount of property tax revenue that otherwise would have been allocated to that special district pursuant to general allocation requirements.

This bill would make nonsubstantive changes to the provision pertaining to property tax revenue allocations to a qualifying city that merges with a special district.

Vote: majority. Appropriation: no. Fiscal committee: no. State-mandated local program: no.

The people of the State of California do enact as follows:

SECTION 1.  

Section 96.15 of the Revenue and Taxation Code
is amended to read:

96.15.  

(a) Notwithstanding any other provision of this chapter,
begin delete in the event end delete begin insert if end insert a qualifying begin delete city end delete begin insert city, end insert as defined begin delete in end delete begin insert by end insert subdivision
(d) of Section 98 or subdivision (f) of Section begin delete 98.02 end delete begin insert 98.02, end insert becomes
the successor agency to a special district as a result of a merger
described in Section 57087.3 of the Government Code, the auditor
shall allocate to that qualifying city, in addition to any other amount
of ad valorem property tax revenue required to be allocated to that
city pursuant to this chapter, the amount of ad valorem property
tax revenue that otherwise would be allocated to that district
pursuant to this article.

(b) It is the intent of the Legislature in enacting this section to
confirm and clarify a county auditor’s duty and authority,
established by subdivision (d) of Section 57087.3 of the
Government Code, to allocate to a qualifying city the ad valorem
property tax revenue of a subsidiary district that has been merged
with the city.