Senate BillNo. 1480


Introduced by Committee on Governance and Finance (Senators Hertzberg (Chair), Beall, Hernandez, Lara, Moorlach, Nguyen, and Pavley)

March 17, 2016


An act to amend Section 1840 of the Revenue and Taxation Code, relating to taxation.

LEGISLATIVE COUNSEL’S DIGEST

SB 1480, as introduced, Committee on Governance and Finance. Property tax: local government property: application.

The California Constitution generally exempts real property that is owned by a local government from property taxation, but provides that real property owned by a local government that is located outside its boundaries is taxable if it was taxable when acquired. Existing law authorizes a county, city and county, or municipal corporation that owns taxable property to apply to the State Board of Equalization for a review, equalization, or adjustment of a property tax assessment relating to this publicly-owned property. Existing law requires that this application be submitted to the board on or before the later of either July 20 or within 2 weeks of the date upon which a county assessor delivers the local roll containing that assessment to the county auditor.

This bill would instead require that this application be submitted to the board on or before November 30.

Vote: majority. Appropriation: no. Fiscal committee: no. State-mandated local program: no.

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

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SECTION 1.  

Section 1840 of the Revenue and Taxation Code
2 is amended to read:

3

1840.  

If any county, city and county, or municipal corporation
4desires to secure a review, equalization, or adjustment of the
5assessment of its property by the board pursuant to subdivision
6(g) of Section 11 of Article XIII of the California Constitution, it
7shall apply to the boardbegin delete thereforend deletebegin insert for that review, equalization, or
8adjustmentend insert
in writing on or beforebegin delete July 20, or within two weeks
9after the completion and delivery by the assessor of the local roll
10containing the assessment to the auditor as provided in Section
11617, whichever is the later.end delete
begin insert November 30.end insert If the assessment
12objected to is one made outside the regular period forbegin delete suchend deletebegin insert thoseend insert
13 assessments, the application for review shall be filed with the board
14within 60 days from the date the tax bill is mailed to the assessee.

15Every application shall show the facts claimed to require action
16of the board, and a copybegin delete thereofend deletebegin insert of the applicationend insert shall be filed
17with the assessor whose assessment is questioned. Upon receipt
18of a timely application, the board shall afford the applicant notice
19and a hearing in accordance withbegin delete suchend deletebegin insert anyend insert rules and regulations
20as the board may prescribe. The failure to file a timely application
21shall bar the applicant from relief under subdivision (g) of Section
2211 of Article XIII or this section.



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