SB 587,
as amended, Stone. begin deleteThe State Athletic Commission. end deletebegin insertProperty taxation: inflation factor: senior citizens.end insert
The California Constitution generally limits ad valorem taxes on real property to 1% of the full cash value, as defined, of that property, and provides that the full cash value base may be adjusted each year by an inflationary rate not to exceed 2% for any given year. Existing property tax law implementing this constitutional authority provides that the taxable value of real property is the lesser of its base year value compounded annually by the inflation factor not to exceed 2%, as provided, or its full cash value. Existing property tax law also provides that the taxable value of a manufactured home is the lesser of its base year value compounded annually by an inflation factor not to exceed 2% or its full cash value.
end insertbegin insertThis bill would provide that the inflation factor shall not apply to the principal place of residence of a “qualified taxpayer,” defined by the bill to mean a person who owns a dwelling as his or her principal place of residence, or a person who owns a manufactured home as his or her principal place of residence, who is 65 years of age or older on the lien date who meets specified requirements.
end insertbegin insertBy changing the manner in which local tax officials calculate the taxable value of real property owned by senior citizens, this bill would impose a state-mandated local program.
end insertbegin insertSection 2229 of the Revenue and Taxation Code requires the Legislature to reimburse local agencies annually for certain property tax revenues lost as a result of any exemption or classification of property for purposes of ad valorem property taxation.
end insertbegin insertThis bill would provide that, notwithstanding Section 2229 of the Revenue and Taxation Code, no appropriation is made and the state shall not reimburse local agencies for property tax revenues lost by them pursuant to the bill.
end insertbegin insertThe 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.
end insertbegin insertThis bill would provide that, if the Commission on State Mandates determines that the bill contains costs mandated by the state, reimbursement for those costs shall be made pursuant to these statutory provisions.
end insertbegin insertThis bill would take effect immediately as a tax levy.
end insertUnder existing law, the State Athletic Commission Act, the State Athletic Commission has jurisdiction over all professional and amateur boxing, professional and amateur kickboxing, all forms and combinations of forms of full contact martial arts contests, including mixed martial arts, and matches or exhibitions conducted, held, or given within this state.
end deleteThis bill would require the State Athletic Commission to establish a task force to evaluate the impacts of weight cutting, dehydration, and rapid rehydration, as prescribed.
end deleteVote: majority.
Appropriation: no.
Fiscal committee: yes.
State-mandated local program: begin deleteno end deletebegin insertyesend insert.
The people of the State of California do enact as follows:
begin insertSection 51 of the end insertbegin insertRevenue and Taxation Codeend insertbegin insert is
2amended to read:end insert
(a) For purposes of subdivision (b) of Section 2 of Article
2XIII A of the California Constitution, for each lien date after the
3lien date in which the base year value is determined pursuant to
4Section 110.1, the taxable value of real property shall, except as
5otherwise provided in subdivision (b) or (c), be the lesser of:
6(1) Its base year value, compounded annually since the base
7year by an inflation factor, which shall be determined as follows:
8(A) For any assessment year commencing prior to January 1,
91985, the inflation factor shall be the percentage change in the cost
10of living, as defined in Section 2212.
11(B) For any assessment year commencing after January 1, 1985,
12and prior to January 1, 1998, the inflation factor shall be the
13percentage change, rounded to the nearest one-thousandth of 1
14percent, from December of the prior fiscal year to December of
15the current fiscal year in the California Consumer Price Index for
16all items, as determined by the California Department of Industrial
17Relations.
18(C) For any assessment year commencing on or after January
191, 1998, the inflation factor shall be the percentage change, rounded
20to the nearest one-thousandth of 1 percent, from October of the
21prior fiscal year to October of the current fiscal year in the
22California Consumer Price Index for all items, as determined by
23the California Department of Industrial Relations.
24(D) begin deleteIn no event shall the end deletebegin insertThe
end insertpercentage increase for any
25assessment year determined pursuant to subparagraph (A), (B), or
26(C)begin insert shall notend insert exceed 2 percent of the prior year’s value.
27
(E) (i) Notwithstanding any other law, for any assessment year
28commencing on or after January 1, 2017, the percentage increase
29for an assessment year determined pursuant to subparagraph (A),
30(B), or (C) shall not apply to the principal place of residence of a
31qualified taxpayer.
32
(ii) For purposes of this subparagraph, all of the following shall
33apply:
34
(I) “Qualified taxpayer” means a person who owns a dwelling
35as his or her principal place of residence who is 65 years of age
36or older on the lien date and satisfies either of the following:
37
(ia) If the qualified taxpayer is single, his or her annual
38household income, as defined in Section 20504, is twenty-five
39thousand dollars ($25,000) or less.
P4 1
(ib) If the qualified taxpayer is married, his or her combined
2annual household income, as defined in Section 20504, is fifty
3thousand dollars ($50,000) or less.
4
(II) A qualified taxpayer who is 65 years of age or older includes
5a married couple, one member of which is 65 years of age or older
6on the lien date.
7
(III) When claiming the benefit provided by this subparagraph,
8the claimant shall provide all information required by, and answer
9all questions contained in, an affidavit furnished by the assessor
10to determine that the claimant is a qualified taxpayer. The assessor
11may require additional proof of the information or answers
12provided in the affidavit before allowing the benefit provided by
13this subparagraph.
14(2) Its full cash value, as defined in Section 110, as of the lien
15date, taking into account reductions in value due to damage,
16
destruction, depreciation, obsolescence, removal of property, or
17other factors causing a decline in value.
18(b) If the real property was damaged or destroyed by disaster,
19misfortune, or calamity and the board of supervisors of the county
20in which the real property is located has not adopted an ordinance
21pursuant to Section 170, or any portion of the real property has
22been removed by voluntary action by the taxpayer, the taxable
23value of the property shall be the sum of the following:
24(1) The lesser of its base year value of land determined under
25paragraph (1) of subdivision (a) or full cash value of land
26determined pursuant to paragraph (2) of subdivision (a).
27(2) The lesser of its base year value of improvements determined
28pursuant to paragraph (1) of subdivision (a) or the full cash value
29of improvements determined
pursuant to paragraph (2) of
30subdivision (a).
31In applying this subdivision, the base year value of the subject
32real property does not include that portion of the previous base
33year value of that property that was attributable to any portion of
34the property that has been destroyed or removed. The sum
35determined under this subdivision shall then become the base year
36value of the real property until that property is restored, repaired,
37or reconstructed or other provisions of law require establishment
38of a new base year value.
39(c) If the real property was damaged or destroyed by disaster,
40misfortune or calamity and the board of supervisors in the county
P5 1in which the real property is located has adopted an ordinance
2pursuant to Section 170, the taxable value of the real property shall
3be its assessed value as computed pursuant to Section 170.
4(d) For purposes of this section, “real property” means that
5appraisal unit that persons in the marketplace commonly buy and
6sell as a unit, or that is normally valued separately.
7(e) Nothing in this section shall be construed to require the
8assessor to make an annual reappraisal of all assessable property.
9However, for each lien date after the first lien date for which the
10taxable value of property is reduced pursuant to paragraph (2) of
11subdivision (a), the value of that property shall be annually
12reappraised at its full cash value as defined in Section 110 until
13that value exceeds the value determined pursuant to paragraph (1)
14of subdivision (a). In no event shall the assessor condition the
15implementation of the preceding sentence in any year upon the
16filing of an assessment appeal.
begin insertSection 5813 of the end insertbegin insertRevenue and Taxation Codeend insertbegin insert is
18amended to read:end insert
begin insert(a)end insertbegin insert end insert For each lien date after the lien date for which the
20base year value is determined, the taxable value of a manufactured
21home shall be the lesser of:
22(a)
end delete
23begin insert(1)end insert Its base year value, compounded annually since the base
24year by an inflation factor, which shall be the percentage change
25in the cost of living, as defined in Section 51, provided, that any
26percentage increase shall not exceed 2 percent of the prior year’s
27value; or
28(b)
end delete
29begin insert(2)end insert Its full cash value, as defined in Section 5803, as of the lien
30date, taking into account reductions in value due to damage,
31destruction, depreciation, obsolescence, or other factors causing
32a decline in value; or
33(c)
end delete
34begin insert(3)end insert If the manufactured home is damaged or destroyed by
35disaster, misfortune, or calamity, its value determined pursuant to
36begin delete (b)end deletebegin insert paragraph (2)end insert shall be its base year value until the
37manufactured home is restored, repaired or reconstructed or other
38provisions of law require establishment of a new base year value.
39
(b) (1) Notwithstanding any other law, for any assessment year
40commencing on or after January 1, 2017, the percentage increase
P6 1for an assessment year determined pursuant to paragraph (1) of
2subdivision (a) shall not apply to the principal place of residence
3of a qualified taxpayer.
4
(2) For purposes of this subdivision, all of
the following shall
5apply:
6
(A) “Qualified taxpayer” means a person who owns a
7manufactured home as his or her principal place of residence who
8is 65 years of age or older on the lien date and satisfies either of
9the following:
10
(i) If the qualified taxpayer is single, his or her annual household
11income, as defined in Section 20504, is twenty-five thousand dollars
12($25,000) or less.
13
(ii) If the qualified taxpayer is married, his or her combined
14annual household income, as defined in Section 20504, is
fifty
15thousand dollars ($50,000) or less.
16
(B) A qualified taxpayer who is 65 years of age or older includes
17a married couple, one member of which is 65 years of age or older
18on the lien date.
19
(C) When claiming the benefit provided by this subdivision, the
20claimant shall provide all information required by, and answer
21all questions contained in, an affidavit furnished by the assessor
22to determine that the claimant is a qualified taxpayer. The assessor
23may require additional proof of the information or answers
24provided in the affidavit before allowing the benefit provided by
25this subdivision.
Notwithstanding Section 2229 of the Revenue and
27Taxation Code, no appropriation is made by this act and the state
28shall not reimburse any local agency for any property tax revenues
29lost by it pursuant to this act.
If the Commission on State Mandates determines that
31this act contains costs mandated by the state, reimbursement to
32local agencies and school districts for those costs shall be made
33pursuant to Part 7 (commencing with Section 17500) of Division
344 of Title 2 of the Government Code.
This act provides for a tax levy within the meaning of
36Article IV of the Constitution and shall go into immediate effect.
Section 18645.5 is added to the Business and
38Professions Code, to read:
The commission shall establish a task force to evaluate
40the impacts of weight cutting, dehydration, and rapid rehydration.
P7 1The task force may be comprised of physicians and surgeons with
2expertise in dehydration and rapid rehydration and boxing and
3mixed martial arts stakeholders, including licensees. The task force,
4in evaluating impacts, shall consider dangers of certain practices
5athletes undergo to meet the requirements outlined in Section
618706 and may provide recommendations to the commission that
7include, but are not limited to, proper techniques to detect
8dehydration, outreach the commission can undertake to educate
9licensees about dehydration and rapid rehydration, and the
10appropriateness of commission weight classifications established
11in Section 298 of Article 6 of Chapter 1 of Division 2 of Title 4
12of the
California Code of Regulations.
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