BILL NUMBER: AB 1766 AMENDED
BILL TEXT
AMENDED IN SENATE AUGUST 20, 2010
AMENDED IN SENATE AUGUST 17, 2010
AMENDED IN ASSEMBLY MAY 4, 2010
AMENDED IN ASSEMBLY APRIL 15, 2010
AMENDED IN ASSEMBLY APRIL 6, 2010
INTRODUCED BY Assembly Members Gaines and Logue
( Coauthor: Assembly Member
Niello )
( Coauthor: Senator Aanestad
)
FEBRUARY 9, 2010
An act to amend Sections 218, 17207, and 24347.5 of, and
to add Sections 170.5, 195.161, 195.162, and 195.163 to, the Revenue
and Taxation Code, relating to disaster assistance, making an
appropriation therefor, and declaring the urgency thereof, to take
effect immediately. An act to amend Section 18986.62
of the Welfare and Institution Code, relating to health and human
services.
LEGISLATIVE COUNSEL'S DIGEST
AB 1766, as amended, Gaines. Disaster assistance: 49
Fire: County of Placer. Placer County Integrated
Health and Human Services Pilot Program.
Existing law requires Placer County, upon approval of the county,
and with the assistance of the appropriate state departments, to
implement a pilot program for the funding and delivery of services
and benefits through an integrated and comprehensive county health
and human services system. Under existing law, these provisions
become inoperative on July 1, 2011, and are repealed on January 1,
2012.
This bill would extend by 5 years the dates upon which the
provisions relating to the Placer County health and human services
pilot program would become inoperative and would be repealed.
(1) Existing law authorizes a county board of supervisors to
provide by ordinance for the reassessment of property that is damaged
or destroyed, without fault on the part of the assessee, by a major
misfortune or calamity, upon the application of the assessee or upon
the action of the county assessor with the board's approval. With
respect to certain counties that have adopted reassessment ordinances
and have been declared by the Governor to be in a state of emergency
as a result of certain events, existing law provides for state
allocations of the estimated amounts of the reductions in property
tax revenues resulting in certain fiscal years from reassessments
under those ordinances. Existing law also continuously appropriates,
without regard to fiscal years, moneys in the Special Fund for
Economic Uncertainties for purposes of funding these state
allocations.
This bill would provide for similar state allocations with respect
to property tax revenue reductions resulting from a reassessment for
damages incurred within the County of Placer, which was declared by
the Governor to be in a state of emergency due to the wildfires that
commenced in August 2009.
By requiring moneys continuously appropriated from the Special
Fund for Economic Uncertainties to be allocated for the new purpose
of reimbursing these counties for these property tax revenue
reductions, this bill would make an appropriation.
(2) Existing law requires the auditor of a county which was the
subject of the Governor's proclamation of a state of emergency to
certify to the Director of Finance an estimate of the total reduction
in property tax revenues resulting from the reassessment by the
county assessor of those properties that are eligible as a result of
disasters, and requires the director to verify the county auditor's
estimate and certify that amount to the Controller for allocation to
the county.
This bill would prohibit, for any fire disaster occurring after
January 1, 2011, the Department of Finance to certify a county
auditor's estimate of the total reduction in property tax resulting
from the reassessment by the county assessor of eligible properties
as a result of those disasters unless the county demonstrates
compliance with specified requirements at the time the fire disaster
occurred.
(3) Existing property tax law provides, pursuant to a specified
provision of the California Constitution, for a homeowners' property
tax exemption in the amount of $7,000 of the full value of a
"dwelling," as defined.
This bill would also provide that any dwelling that qualified for
the exemption prior to August 30, 2009, that was damaged or destroyed
by the wildfires in the County of Placer, as declared by the
Governor in August 2009, and that has not changed ownership since
August 30, 2009, may not be denied the exemption solely on the basis
that the dwelling was temporarily damaged or destroyed or was being
reconstructed by the owner, or was temporarily uninhabited as a
result of restricted access to the property due to wildfires.
(4) The Personal Income Tax Law and the Corporation Tax Law
provide for the carryover to specified taxable years of specified
losses sustained as a result of certain disasters occurring in
California in an area determined by the President of the United
States to warrant specified federal assistance, or proclaimed by the
Governor to be in a state of emergency.
This bill would extend these provisions to losses sustained in the
County of Placer as a result of the wildfires that commenced in
August 2009. This bill would authorize a taxpayer to make an election
to claim a deduction for those losses on the tax return for the
preceding year.
(5) The California Constitution requires the Legislature, in each
fiscal year, to reimburse local governments for the revenue losses
incurred by those governments in that fiscal year as a result of the
homeowners' property tax exemption.
This bill would state the intent of the Legislature to make this
required reimbursement in the annual Budget Act. By requiring local
tax officials to implement new exemption criteria, this bill would
impose a state-mandated local program.
(6) The 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.
This 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.
(7) This bill would declare that it is to take effect immediately
as an urgency statute.
Vote: 2/3 majority . Appropriation:
yes no . Fiscal committee: yes.
State-mandated local program: yes no .
THE PEOPLE OF THE STATE OF CALIFORNIA DO ENACT AS FOLLOWS:
SECTION 1. Section 18986.62 of the
Welfare and Institutions Code is amended to read:
18986.62. This chapter shall become inoperative on July 1,
2011 2016 , and, as of January 1,
2012 2017 , is repealed, unless a later
enacted statute, that becomes operative on or before January 1,
2012 2017 , deletes or extends the
dates on which it becomes inoperative and is repealed. All matter
omitted in this version of the bill appears in the bill as amended in
the Senate, August 17, 2010. (JR11)