Amended in Senate March 28, 2016

Senate BillNo. 1118


Introduced by Senator Berryhill

February 17, 2016


An act to amend Sectionbegin delete 218.5 of the Revenue and Taxation Code, relating to taxation.end deletebegin insert 8686 of the Government Code, relating to disaster relief, and declaring the urgency thereof, to take effect immediately.end insert

LEGISLATIVE COUNSEL’S DIGEST

SB 1118, as amended, Berryhill. begin deleteProperty tax: homeowners’ exemption. end deletebegin insertDisaster relief.end insert

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The California Disaster Assistance Act generally provides that the state share for disaster project allocations to local agencies is no more than 75% of total state eligible costs, except for specified events for which the state share is up to 100% of state eligible costs.

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This bill would add the forest fires that occurred in the County of Calaveras in 2015 to the list of events for which the state share of state eligible cost is up to 100%.

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This bill would incorporate changes to Section 8686 of the Government Code proposed by both this bill and SB 937, which would become operative only if both bills are enacted and become effective on or before January 1, 2017, and this bill is chaptered last.

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This bill would declare that it is to take effect immediately as an urgency statute.

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Existing law requires county assessors to supply to the State Board of Equalization information from homeowners’ property tax exemption claims and county records necessary to fully identify all homeowners’ property tax exemption claims allowed by the assessors.

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This bill would make a nonsubstantive change to those provisions.

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Vote: begin deletemajority end deletebegin insert23end insert. Appropriation: no. Fiscal committee: begin deleteno end deletebegin insertyesend insert. State-mandated local program: no.

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

P2    1begin insert

begin insertSECTION 1.end insert  

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The Legislature finds and declares all of the
2following:

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3
(a) In 2015 the Butte Fire burned through the County of
4Calaveras for a total of 70,868 acres. The Butte Fire took the lives
5of two people and destroyed or damaged 965 structures at an
6estimated $300 million in insured losses, making it the seventh
7most destructive wildfire to hit the state.

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8
(b) On September 10, 2015, the Calaveras County Board of
9Supervisors ratified the Declaration of a Local Emergency in
10Calaveras County as a result of the September 9, 2015, wildland
11fire that caused damage to public and private property.

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12
(c) On September 22, 2015, Governor Edmund G. Brown Jr.
13requested that the area burned in the Butte Fire be declared a
14federal major disaster.

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15
(d) On September 23, 2015, President Barack Obama declared
16the Butte Fire a federal major disaster.

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17
(e) Prior to the Butte Fire, the County of Calaveras had not
18fully recovered from the economic impacts of the 2007 recession
19when the secured property tax revenues declined 28 percent
20between the 2008-09 fiscal year and the 2012-13 fiscal year for
21a loss in annual General Fund revenue of nearly $4 million, and
22since that time, property tax revenues have only recovered by 12.3
23percent.

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24
(f) The County of Calaveras is expected to have an estimated
25county share of cost for the Butte Fire response and recovery of
26$1.4 million which will significantly impact the county’s General
27Fund Reserve of $2.4 million.

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28begin insert

begin insertSEC. 2.end insert  

end insert

begin insertSection 8686 of the end insertbegin insertGovernment Codeend insertbegin insert is amended to
29read:end insert

30

8686.  

(a) For any eligible project, the state share shall amount
31to no more than 75 percent of total state eligible costs.

32(b) Notwithstanding subdivision (a), the state share shall be up
33to 100 percent of total state eligible costs connected with the
34following events:

35(1) The October 17, 1989, Loma Prieta earthquake.

P3    1(2) The October 20, 1991, East Bay fire.

2(3) The fires that occurred in southern California from October
31, 1993, to November 30, 1993, inclusive.

4(4) The January 17, 1994, Northridge earthquake.

5(5) Storms that occurred in California during the periods
6commencing January 3, 1995, and February 13, 1995, as specified
7in agreements between this state and the United States for federal
8financial assistance.

9(6) The storms that occurred in California in Decemberbegin delete ofend delete 1996
10and early Januarybegin delete ofend delete 1997, as specified in agreements between this
11state and the United States for federal financial assistance.

12(7) The winter storms and flooding that occurred from February
131, 1998, to April 30, 1998, inclusive, as specified in agreements
14between this state and the United States for federal financial
15assistance.

16(8) The wildfires that occurred in southern California
17commencing October 21, 2003, as specified in agreements between
18this state and the United States for federal financial assistance.

19(9) The December 22, 2003, San Simeon earthquake, as
20specified in agreements between this state and the United States
21for federal financial assistance.

22(10) The severe storms, flooding, debris flows, and mudslides
23that occurred during December 27, 2004, to January 11, 2005,
24inclusive, in southern California, as specified in agreements
25between this state and the United States for federal financial
26assistance.

27(11) The severe storms, flooding, landslides, and mud and debris
28flows that occurred in southern California during the period from
29Februarybegin delete 16end deletebegin insert 16, 2005,end insert to February 23, 2005, inclusive, as specified
30in agreements between this state and the United States for federal
31financial assistance.

32(12) The severe storms, flooding, mudslides, and landslides that
33occurred in northern California during the period from December
3417, 2005, to January 3, 2006, inclusive, as specified in agreements
35between this state and the United States for federal financial
36assistance.

37(13) The severe storms and flooding that occurred in northern
38and central California during the period from March 29, 2006, to
39April 16, 2006, inclusive, as specified in agreements between this
40state and the United States for federal financial assistance.

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P4    1
(14) The forest fires that occurred in the County of Calaveras
2 in 2015.

end insert

3(c) For any federally declared disaster subsequent to January 1,
41995, that the Legislature has designated in subdivision (b), the
5state shall assume the increased share specified in subdivision (b)
6in those cases where the Federal Emergency Management Agency
7or another applicable federal agency has approved the federal share
8of costs.

9(d) The state shall make no allocation for any project application
10resulting in a state share of less than two thousand five hundred
11dollars ($2,500) under this section.

12begin insert

begin insertSEC. 2.5.end insert  

end insert

begin insertSection 8686 of the end insertbegin insertGovernment Codeend insertbegin insert is amended
13to read:end insert

14

8686.  

(a) For any eligible project, the state share shall amount
15to no more than 75 percent of total state eligible costs.

16(b) Notwithstanding subdivision (a), the state share shall be up
17to 100 percent of total state eligible costs connected with the
18following events:

19(1) The October 17, 1989, Loma Prieta earthquake.

20(2) The October 20, 1991, East Bay fire.

21(3) The fires that occurred in southern California from October
221, 1993, to November 30, 1993, inclusive.

23(4) The January 17, 1994, Northridge earthquake.

24(5) Storms that occurred in California during the periods
25commencing January 3, 1995, and February 13, 1995, as specified
26in agreements between this state and the United States for federal
27financial assistance.

28(6) The storms that occurred in California in December of 1996
29and early January of 1997, as specified in agreements between this
30state and the United States for federal financial assistance.

31(7) The winter storms and flooding that occurred from February
321, 1998, to April 30, 1998, inclusive, as specified in agreements
33between this state and the United States for federal financial
34assistance.

35(8) The wildfires that occurred in southern California
36commencing October 21, 2003, as specified in agreements between
37this state and the United States for federal financial assistance.

38(9) The December 22, 2003, San Simeon earthquake, as
39specified in agreements between this state and the United States
40for federal financial assistance.

P5    1(10) The severe storms, flooding, debris flows, and mudslides
2that occurred during December 27, 2004, to January 11, 2005,
3inclusive, in southern California, as specified in agreements
4between this state and the United States for federal financial
5assistance.

6(11) The severe storms, flooding, landslides, and mud and debris
7flows that occurred in southern California during the period from
8Februarybegin delete 16end deletebegin insert 16, 2005,end insert to February 23, 2005, inclusive, as specified
9in agreements between this state and the United States for federal
10financial assistance.

11(12) The severe storms, flooding, mudslides, and landslides that
12occurred in northern California during the period from December
1317, 2005, to January 3, 2006, inclusive, as specified in agreements
14between this state and the United States for federal financial
15assistance.

16(13) The severe storms and flooding that occurred in northern
17and central California during the period from March 29, 2006, to
18April 16, 2006, inclusive, as specified in agreements between this
19state and the United States for federal financial assistance.

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20
(14) The forest fires that occurred in the County of Calaveras
21 in 2015.

end insert
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22
(15) The forest fires that occurred in the County of Lake in 2015.

end insert

23(c) For any federally declared disaster subsequent to January 1,
241995, that the Legislature has designated in subdivision (b), the
25state shall assume the increased share specified in subdivision (b)
26in those cases where the Federal Emergency Management Agency
27or another applicable federal agency has approved the federal share
28of costs.

29(d) The state shall make no allocation for any project application
30resulting in a state share of less than two thousand five hundred
31dollars ($2,500) under this section.

32begin insert

begin insertSEC. 3.end insert  

end insert
begin insert

Section 2.5 of this bill incorporates amendments to
33Section 8686 of the Government Code proposed by both this bill
34and Senate Bill 937. It shall only become operative if (1) both bills
35are enacted and become effective on or before January 1, 2017,
36(2) each bill amends Section 8686 of the Government Code, and
37(3) this bill is enacted after Senate Bill 937, in which case Section
382 of this bill shall not become operative.

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39begin insert

begin insertSEC. 4.end insert  

end insert
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This act is an urgency statute necessary for the
40immediate preservation of the public peace, health, or safety within
P6    1the meaning of Article IV of the Constitution and shall go into
2immediate effect. The facts constituting the necessity are:

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3
In order to timely provide essential relief to those persons who
4have suffered damage or loss as a result of the forest fires that
5occurred in the County of Calaveras in 2015, it is necessary that
6this act take effect immediately.

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7

SECTION 1.  

Section 218.5 of the Revenue and Taxation Code
8 is amended to read:

9

218.5.  

In order to assure the accuracy of the state’s
10reimbursements for the homeowners’ property tax exemption and
11to prevent duplications of the exemptions within the state and
12improper overlapping with other benefits provided by law, county
13assessors shall supply information from homeowners’ property
14tax exemption claims and county records as is specified by written
15request of the board, and with the concurrence of the Controller,
16necessary to fully identify all homeowners’ property tax exemption
17claims allowed by the assessors. The board may specify that the
18information include all or a part of the names and social security
19numbers of claimants and spouses and the identity and location of
20the dwelling to which the exemption applies. The information may
21be required in the form of data processing media or other media
22and in a format that is compatible with the recordkeeping processes
23of the counties and the auditing procedures of the state.

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