BILL ANALYSIS
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|SENATE RULES COMMITTEE | AB 1766|
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THIRD READING
Bill No: AB 1766
Author: Gaines (R) and Logue (R)
Amended: 8/17/10 in Senate
Vote: 27 - Urgency
SENATE REVENUE & TAXATION COMMITTEE : 3-0, 6/23/10
AYES: Wolk, Alquist, Padilla
NO VOTE RECORDED: Walters, Ashburn
SENATE APPROPRIATIONS COMMITTEE : 11-0, 8/12/10
AYES: Kehoe, Ashburn, Alquist, Corbett, Emmerson, Leno,
Price, Walters, Wolk, Wyland, Yee
ASSEMBLY FLOOR : 71-0, 5/24/10 - See last page for vote
SUBJECT : Disaster assistance: 49 Fire: County of
Placer
SOURCE : Placer County Board of Supervisors
DIGEST : This bill adds the wildfires that began in
Placer County on August 30, 2009 (49 Fire) to the list of
disasters eligible for full state reimbursement of local
property tax losses, beneficial homeowners' property tax
exemption treatment, and special "carry forward" treatment
of excess disaster losses.
ANALYSIS :
This bill:
CONTINUED
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1. Provides a mechanism for reimbursing Placer County for
property tax losses resulting from the reassessment of
properties damaged by the 49 Fire.
2. Provides that any dwelling that qualified for a
homeowners' property tax exemption before August 30,
2009, that was damaged or destroyed by the 49 Fire, and
that has not changed ownership since the 49 Fire, shall
not be denied a homeowners' exemption solely because
that dwelling was temporarily damaged or destroyed, or
was being reconstructed by the owner, or was temporarily
uninhabited as a result of restricted access.
3. Provides that any taxpayer's excess disaster loss
resulting from the 49 Fire shall be carried forward to
each of the five taxable years following the taxable
year for which the loss is claimed. However, if there is
any excess disaster loss remaining after this five-year
period, then the applicable percentage of that excess
disaster loss shall be carried forward to each of the
next 10 taxable years.
4. Conditions reimbursements to local governments for
losses from assessment reductions resulting from fire
disasters that occur after January 1, 2011 upon a county
demonstrating the following:
(a) provision of adequate structural fire protection
services in state responsibility areas, (b) compliance
with existing fire prevention requirements in very high
fire hazard severity zones, and (c) the county has a
fire risk reduction public education program if it has
land designated as a very high fire hazard severity zone
within its jurisdiction. This provision would only
apply to future fire disasters, but Placer County may
already meet these requirements.
Comments
The 49 Fire . On August 30, 2009, a wildfire started in
Placer County. That same day, Governor Arnold
Schwarzenegger proclaimed a state of emergency, noting that
the fire had burned hundreds of acres, destroyed several
homes and commercial structures, and forced hundreds of
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people to be evacuated.
Related Legislation
AB 1662 (Portantino), 2009-10 Session, provides similar
disaster relief in connection with certain wildfires that
occurred in Los Angeles and Monterey Counties. The bill is
pending in the Senate Revenue and Taxation Committee.
AB 1690 (Chesbro), 2009-10 Session, provides similar
disaster relief in connection with the recent earthquake
that struck Humboldt County. The bill is pending in the
Senate Revenue and Taxation Committee.
AB 2136 (V. Manuel Perez), 2009-10 Session, provides
similar disaster relief in connection with the earthquake
that struck Imperial County on
April 4, 2010. The bill is pending in the Senate Revenue
and Taxation Committee.
FISCAL EFFECT : Appropriation: Yes Fiscal Com.: Yes
Local: Yes
According to the Senate Appropriations Committee:
Fiscal Impact (in thousands)
Major Provisions 2010-11 2011-12 2012-13 Fund
Property tax reimbursement $140
General*
Homeowner's exemption $3 annually until homes are
rebuilt General
Disaster loss carryover $8 (FY 2009-10) General
* Special Fund for Economic Uncertainties (NOTE: This
Fund is continuously appropriated, therefore, requiring
an allocation for this purpose constitutes an
appropriation.)
SUPPORT : (Verified 8/17/10)
Placer County Board of Supervisors (source)
California Professional Firefighters
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California Special Districts Association
California State Association of Counties
Regional Council of Rural Counties
ASSEMBLY FLOOR :
AYES: Adams, Ammiano, Anderson, Arambula, Beall, Bill
Berryhill, Tom Berryhill, Blakeslee, Block, Blumenfield,
Bradford, Brownley, Buchanan, Caballero, Charles
Calderon, Carter, Chesbro, Conway, Cook, Coto, Davis, De
La Torre, De Leon, DeVore, Emmerson, Eng, Feuer,
Fletcher, Fong, Fuentes, Fuller, Furutani, Gaines,
Galgiani, Garrick, Gilmore, Hagman, Harkey, Hayashi,
Hill, Huber, Huffman, Jeffries, Jones, Lieu, Logue,
Bonnie Lowenthal, Ma, Mendoza, Miller, Monning, Nestande,
Niello, Nielsen, Norby, V. Manuel Perez, Portantino,
Ruskin, Salas, Silva, Skinner, Smyth, Solorio, Audra
Strickland, Swanson, Torlakson, Torres, Torrico, Tran,
Yamada, John A. Perez
NO VOTE RECORDED: Bass, Evans, Hall, Hernandez, Knight,
Nava, Saldana, Villines, Vacancy
DLW:mw 8/17/10 Senate Floor Analyses
SUPPORT/OPPOSITION: SEE ABOVE
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