BILL NUMBER: AB 2691	AMENDED
	BILL TEXT

	AMENDED IN ASSEMBLY  APRIL 19, 2016
	AMENDED IN ASSEMBLY  MARCH 18, 2016

INTRODUCED BY   Assembly Member Holden

                        FEBRUARY 19, 2016

   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. 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  
is  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.
   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.   any
or both of the   following: 
    (1) A person who is 62 years of age or older. 
    (2) A person receiving supplemental security income for a
disability, regardless of age.