Amended in Assembly March 18, 2016

California Legislature—2015–16 Regular Session

Assembly Bill No. 2691

Introduced by Assembly Member Holden

February 19, 2016

begin delete An act to amend Section 5000 of the Business and Professions Code, relating to accountants. end delete begin insert An act to add Section 2607.5 to the Revenue and Taxation Code, relating to taxation. end insert

LEGISLATIVE COUNSEL’S DIGEST

AB 2691, as amended, Holden. begin delete Accountants. end delete begin insert Property taxation: Senior Citizen Monthly Property Tax Payment Program. end insert

begin insert

Existing property tax law specifies that all taxes on personal property and half of the taxes on real property are due and payable each November 1 and provides that these taxes are delinquent if not paid by each December 10. Existing property tax law specifies that the second half of taxes on real property are due each February 1 and provides that these taxes are delinquent if not paid by each April 10.

end insert begin insert

This bill would authorize a county board of supervisors to implement a Senior Citizen Monthly Property Tax Payment Program to authorize qualified taxpayers, as defined, to pay the ad valorem property tax owed on the qualified taxpayer’s principal place of residence in monthly installments.

end insert begin delete

Existing law, until January 1, 2020, establishes the California Board of Accountancy within the Department of Consumer Affairs. The board is responsible for the licensure and regulation of accountants and consists of licensed and nonlicensed appointed members.

end delete begin delete

This bill would make nonsubstantive changes to the provision establishing the board.

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

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

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begin insert SECTION 1. end insert   

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begin insert Section 2607.5 is added to the end insert begin insert Revenue and
Taxation Code end insert begin insert , to read: end insert

begin insert

begin insert 2607.5. end insert   

(a) Notwithstanding any other law, a county board of
supervisors may adopt a resolution or ordinance to implement a
Senior Citizen Monthly Property Tax Payment Program, to
authorize qualified taxpayers to pay the ad valorem property tax
owed on the qualified taxpayer’s principal place of residence in
monthly installments.

(b) For purposes of this section, “qualified taxpayers” means
a taxpayer who is 55 years of age or older.

end insert

begin delete

SECTION 1.  

Section 5000 of the Business and Professions
Code is amended to read:

5000.  

(a) There is in the Department of Consumer Affairs the
California Board of Accountancy, which consists of 15 members,
7 of whom shall be licensees, and 8 of whom shall be public
members who shall not be licentiates of the board or registered by
the board. The board has the powers and duties conferred by this
chapter.

(b) The Governor shall appoint four of the public members, and
the seven licensee members as provided in this section. The Senate
Committee on Rules and the Speaker of the Assembly shall each
appoint two public members. In appointing the seven licensee
members, the Governor shall appoint individuals representing a
cross section of the accounting profession.

(c) (1) This section shall remain in effect only until January 1,
2020, and as of that date is repealed, unless a later enacted statute,
that is enacted before January 1, 2020, deletes or extends that date.

(2) Notwithstanding any other provision of law, the repeal of
this section renders the board subject to review by the appropriate
policy committees of the Legislature. However, the review of the
board shall be limited to reports or studies specified in this chapter
and those issues identified by the appropriate policy committees
of the Legislature and the board regarding the implementation of
new licensing requirements.

end delete