AB 2691,
as amended, Holden. Property taxation:begin delete Senior Citizenend delete 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 propertybegin delete areend deletebegin insert isend insert 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 abegin delete Senior Citizenend delete 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.
Vote: majority. Appropriation: no. Fiscal committee: no. State-mandated local program: no.
The people of the State of California do enact as follows:
Section 2607.5 is added to the Revenue and
2Taxation Code, to read:
(a) Notwithstanding any other law, a county board of
4supervisors may adopt a resolution or ordinance to implement a
5begin delete Senior Citizenend delete Monthly Property Tax Payment Program, to
6authorize qualified taxpayers to pay the ad valorem property tax
7owed on the qualified taxpayer’s principal place of residence in
8monthly installments.
9(b) For purposes of this section, “qualified taxpayers” means a
13
14
10taxpayer who is
11
begin delete 55 years of age or older.end delete
12
begin insert any or both of the
following:end insertbegin insert
(1) A person who is 62 years of age or older.
(2) A person receiving supplemental security income for a
15disability, regardless of age.
O
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