BILL ANALYSIS
SB 822
Page 1
Date of Hearing: July 15, 2009
ASSEMBLY COMMITTEE ON APPROPRIATIONS
Kevin De Leon, Chair
SB 822 (Committee on Revenue and Taxation) - As Amended: June
23, 2009
Policy Committee: Revenue and
Taxation Vote: 9-0
Urgency: No State Mandated Local Program:
No Reimbursable:
SUMMARY
This bill makes various changes to the administrative provisions
of the property tax law. Specifically, this bill:
1)Allows the county assessor to require copies of locally
approved building plans to be filed by the owner in an
electronic format, if available.
2)Increases from $5,000 to $10,000 the maximum amount that a
county may exempt from property taxes because the value is too
low to justify the costs of assessment and collection.
3)Allows county assessors to supply information from disabled
veterans' property tax exemption claims and county records to
the State Board of Equalization (BOE), upon BOE's written
request, in order to prevent approval of multiple disabled
veterans' property tax exemption claims within the state for
the same homeowners.
4)Deletes, in the case of a corporate owner of property, a
requirement that the employee or agent who signs the property
statement be designated in writing by the corporation's board
of directors.
5)Authorizes the county assessor to accept property tax
information from taxpayers that is provided on a separate form
from that printed by the assessor, so long as the information
is substantially similar to that required by the printed
statement.
SB 822
Page 2
6)Allows a county assessor to make a separate valuation of a
parcel covered by a subdivision map filed for record after the
lien date immediately preceding the current fiscal year, but
only if the board of supervisors of that county enacts an
ordinance, by majority vote, providing for a separate
valuation of parcels.
FISCAL EFFECT
1)The increase in the low-value ordinance exemption would result
in a minor loss, likely less than $50,000, in local property
tax revenues to cities, counties, special districts, and
school districts. Under Proposition 98, the loss to school
districts (likely less than $20,000) would be backfilled by
the GF.
2)County assessors would achieve administrative savings which
are equal or greater than the property tax loss.
COMMENTS
1)Purpose . This bill is sponsored by the California Assessor's
Association, and is intended to make technical and non
controversial changes meant to improve the administration of
the property tax law. The provisions update and make
clarifying changes to law to facilitate efficient
administration of the tax. For example, the increase in the
$5,000 exemption for property assessments reflects the
increase cost of establishing and billing for assessments that
has occurred over time.
2)Previous legislation . This bill is similar to AB 3080
(Assembly Revenue and Taxation Committee), which was
introduced in the 2007-08 Legislative Session. AB 3080 was
vetoed. The governor cited the late budget and lack of time
for review.
Analysis Prepared by : Brad Williams / APPR. / (916) 319-2081