AB 2314, as amended, Bigelow. Disaster relief: County of Calaveras: wildfires.
Existing law authorizes a county board of supervisors to provide by ordinance for the reassessment of property that is damaged or destroyed, without fault on the part of the assessee, by a major misfortune or calamity, upon the application of the assessee or upon the action of the county assessor with the board’s approval. With respect to certain counties that have adopted reassessment ordinances and have been declared by the Governor to be in a state of emergency as a result of certain events, existing law provides for state allocations of the estimated amounts of the reductions in property tax revenues resulting in certain fiscal years from reassessments under those ordinances. Existing law also continuously appropriates, without regard to fiscal years, moneys in the Special Fund for Economic Uncertainties for purposes of funding these state allocations.
This billbegin delete wouldend deletebegin insert would, until January 1, 2018, and upon appropriation for this purpose,end insert provide for similar state allocations with respect to property tax revenue reductions resulting from a reassessment for damages incurred within the County of Calaveras, which was declared by the Governor to be in a state of emergency due to the wildfires that occurred on and after September 9, 2015.
By requiring moneys continuously appropriated from the Special Fund for Economic Uncertainties to be allocated for the new purpose of reimbursing the County of Calaveras for these property tax revenue reductions, this bill would make an appropriation.
end deleteThis bill would make legislative findings and declarations as to the necessity of a special statute for the County of Calaveras.
This bill would declare that it is to take effect immediately as an urgency statute.
Vote: 2⁄3.
Appropriation: begin deleteyes end deletebegin insertnoend insert.
Fiscal committee: yes.
State-mandated local program: no.
The people of the State of California do enact as follows:
Section 195.180 is added to the Revenue and
2Taxation Code, to read:
(a) By ____, the auditor of the County of Calaveras,
4which was the subject of the Governor’s proclamations on
5September 11, 2015, of a state of emergency for the wildfires that
6occurred on and after September 9, 2015, shall certify to the
7Director of Finance an estimate of the total amount of the reduction
8in property tax revenues on both the regular secured roll and the
9supplemental roll for the 2015-16 fiscal year resulting from the
10reassessment by the county assessor pursuant to paragraph (1) of
11subdivision (a) of Section 170 of those properties that are eligible
12properties as a result of the wildfires, except that the amount
13certified shall not include any estimated property tax revenue
14reductions to school districts, other
than basic state aid school
15districts, and county offices of education.
16(b) For purposes of this section, “basic state aid school district”
17means any school district that does not receive a state
18apportionment pursuant to subdivision (h) of Section 42238 of the
19Education Code, but receives from the state only a basic
20apportionment pursuant to Section 6 of Article IX of the California
21Constitution.
22
(c) This section shall remain in effect only until January 1, 2018,
23and as of that date is repealed.
Section 195.181 is added to the Revenue and Taxation
2Code, to read:
begin insert(a)end insertbegin insert end insertAfter the county auditor of the County of
4Calaveras has made the applicable certification to the Director of
5Finance pursuant to Section 195.180, the director shall, within 30
6days after verification of the county auditor’s estimate, certify this
7amount to the Controller for allocation to the county. Upon receipt
8of certification from the Director ofbegin delete Finance,end deletebegin insert Finance and upon
9appropriation,end insert the Controller shall make the appropriate allocation
10to thebegin delete county within 10 working days.end deletebegin insert
county.end insert
11
(b) This section shall remain in effect only until January 1, 2018,
12and as of that date is repealed.
Section 195.182 is added to the Revenue and Taxation
14Code, to read:
(a) On or before ____, the County of Calaveras shall
16compute and remit to the Controller for deposit in the General
17Fund an amount equal to the amount allocated to it by the
18Controller pursuant to Section 195.181, less the actual amount of
19its property tax revenue lost on the regular secured and
20supplemental rolls with respect to those eligible properties
21described in Section 195.180 as a result of the reassessment of
22those properties pursuant to paragraph (1) of subdivision (a) of
23Section 170, excluding any property tax revenue lost by school
24districts, other than basic state aid school districts, and county
25offices of education. If the actual amount of property tax revenue
26lost by the County of Calaveras in the 2015-16
fiscal year, as
27described and limited in the preceding sentence, exceeds the
28amount allocated by the Controller to that county pursuant to
29Section 195.181, the Controllerbegin delete shallend deletebegin insert shall, upon appropriation,end insert
30 allocate the amount of that excess to that county.
31(b) For purposes of this section, “basic state aid school district”
32means any school district that does not receive a state
33apportionment pursuant to subdivision (h) of Section 42238 of the
34Education Code, but receives from the state only a basic
35apportionment pursuant to Section 6 of Article IX of the California
36Constitution.
37
(c) This section shall remain in effect only until January 1, 2018,
38and as of that date is repealed.
The Legislature finds and declares that a special law
40is necessary and that a general law cannot be made applicable
P4 1within the meaning of Section 16 of Article IV of the California
2Constitution because of the unique fiscal pressures experienced
3by the County of Calaveras due to the wildfires that occurred in
4the County of Calaveras, as declared in the Governor’s
5proclamation of a state of emergency on September 11, 2015.
This act is an urgency statute necessary for the
7immediate preservation of the public peace, health, or safety within
8the meaning of Article IV of the Constitution and shall go into
9immediate effect. The facts constituting the necessity are:
10In order to timely provide essential relief to those persons who
11have suffered damage or loss as a result of the wildfires that
12occurred in the County of Calaveras, as declared in the Governor’s
13proclamation of a state of emergency on September 11, 2015, it
14is necessary that this act take effect immediately.
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