AB 2476, as introduced, 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 provide notice of the vote to enact the proposed parcel tax to the owner of each parcel affected by the tax within one week of the local agency voting to place the proposed parcel tax on the ballot. 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. By imposing new duties upon local county officials, 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 with regard to certain mandates no reimbursement is required by this act for a specified reason.
With regard to any other mandates, this bill would provide that, if the Commission on State Mandates determines that the bill contains costs so mandated by the state, reimbursement for those costs shall be made pursuant to the statutory provisions noted above.
Vote: majority. Appropriation: no. Fiscal committee: yes. State-mandated local program: yes.
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:
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(a) Before the adoption of any new parcel tax, the
8legislative body of a local agency shall provide notice of the vote
9to enact the proposed parcel tax to the owner of each parcel affected
10by the tax within one week following the local agency’s vote to
11place the proposed parcel tax on the ballot.
12(b) For purposes of this section:
13(1) “Local agency” means any city, county, school district, or
14special district authorized to impose a parcel tax.
15(2) “Parcel tax” means a tax levied by a local agency upon any
16parcel of property identified using the assessor’s parcel number
17system, or upon any person as an incident of
property ownership
18pursuant to Section 4 of Article XIII A of the California
19Constitution, that is collected via the annual property tax bill.
20(c) The notice shall include, but is not limited to, all of the
21following information:
22(1) The amount or rate of the proposed parcel tax in sufficient
23detail to allow each property owner to calculate the amount of the
24tax to be levied against the owner’s property.
25(2) The method and frequency for collecting the proposed parcel
26tax, and the duration of time during which the parcel tax will be
27imposed.
28(3) The date on which the proposed parcel tax will be voted
29upon.
P3 1(4) The telephone number and address
of an individual, office,
2or organization that interested persons may contact to receive
3additional information about the proposed parcel tax.
4(d) The notice shall be accomplished through a mailing, postage
5prepaid, in the United States mail and shall be deemed given when
6so deposited. The notice shall be mailed to all property owners,
7proposed to be subject to the new parcel tax, by a mailing by name
8to those persons whose names and addresses appear on the last
9equalized county assessment roll or the State Board of Equalization
10assessment roll, as applicable. The notice shall be in at least
1110-point type, and shall be in one of the following forms:
12(1) An envelope or mailing which shall include the name of the
13local agency and the return address of the sender on the cover.
14(2) A postcard, which shall include the
name of the local agency
15and the return address of the sender on the front, and include the
16following information on the back in this format:
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Dear Property Owner: |
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1. Voted upon on
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2. Levied at a rate of
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3. Collected
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4. Levied
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| If you have any questions about the proposed tax, please contact: | ||
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P4 1(e) The local agency may recover the reasonable costs of the
2notice required by this section from the proceeds of the parcel tax.
3The costs recovered for these purposes, whether recovered pursuant
4to this subdivision or any other provision of law, shall not exceed
5the reasonable costs of preparing and mailing the notice.
No reimbursement is required by this act pursuant to
7Section 6 of Article XIII B of the California Constitution for certain
8costs that may be incurred by a local agency because, in that regard,
9this act provides for reimbursement to a local agency in the form
10of additional revenues from the proceeds of a parcel tax that are
11sufficient in amount to fund the new duties established by this act,
12within the meaning of Section 17556 of the Government Code.
13However, if a parcel tax is not approved by the voters, and if the
14Commission on State Mandates determines that this act contains
15costs mandated by the state, reimbursement to local agencies and
16school districts for those costs shall be made pursuant to Part 7
17(commencing with Section 17500)
of Division 4 of Title 2 of the
18Government Code.
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