BILL NUMBER: AB 2691	AMENDED
	BILL TEXT

	AMENDED IN ASSEMBLY  MARCH 18, 2016

INTRODUCED BY   Assembly Member Holden

                        FEBRUARY 19, 2016

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



	LEGISLATIVE COUNSEL'S DIGEST


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

   This bill would make nonsubstantive changes to the provision
establishing the board. 
   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 2607.5 is added to the 
 Revenue and Taxation Code   , to read:  
   2607.5.  (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.  
  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.