BILL ANALYSIS                                                                                                                                                                                                    �



                                                                  SB 948
                                                                  Page  1

          Date of Hearing:   August 17, 2011

                        ASSEMBLY COMMITTEE ON APPROPRIATIONS
                                Felipe Fuentes, Chair

             SB 948 (Committee on Governance and Finance) - As Amended:  
                                   June 30, 2011 

          Policy Committee:                             Local 
          GovernmentVote:9-0
                       Revenue and Taxation                   9-0

          Urgency:     No                   State Mandated Local Program: 
          Yes    Reimbursable:              No

           SUMMARY  

          This bill makes several technical changes to the property tax 
          law relating to collection of tax.   Specifically, this bill:   

          1)Requires a county assessor to provide to the tax collector, 
            upon written request from the tax collector, certain 
            confidential information for the preparation and enforcement 
            of tax sales.   

          2)Modifies the procedure of filing property tax protests by 
            specifying that taxpayers must file a protest with the county 
            clerk and pay taxes to the treasurer-tax collector.

          3)Requires third-party agents, acting on behalf of an interested 
            party by filing a claim for excess proceeds from the tax sale, 
            to submit proof that the amount and source of those proceeds 
            have been disclosed to the interested party, who has also been 
            advised that a claim to recover proceeds may be filed directly 
            with the county at no cost.

          4)Allows treasurer-tax collectors, when they are required to 
            provide notice of the right to claim proceeds, to forego the 
            requirement to publish the notice in a newspaper of general 
            circulation if the costs of publication exceed the amount of 
            the tax sale proceeds.

          5)Makes other technical corrections to property tax collection 
            laws to update incorrect cross- references and correct 
            outdated code sections.








                                                                  SB 948
                                                                  Page  2



           FISCAL EFFECT  

          This bill will not have a significant fiscal impact. No state 
          reimbursement is required for specified reasons, including that 
          the provisions were requested by the local agency.


           COMMENTS  

           1)Purpose of this Bill  .  SB 948 is sponsored by the California 
            Association of County Treasurer-Tax Collectors to help both 
            taxpayers and counties.  According to the author, this bill is 
            intended to improve the administration of property tax laws.  
            The author states that SB 948 consolidates 12 items that make 
            minor, technical changes to property tax law into one bill, 
            negating the need for individual bills to enact each change.
           2)Background  .  The Senate Committee authors a annual measure to 
            enact several changes to Property Tax Law sponsored by the 
            California Association of County Treasurer-Tax Collectors, who 
            collect property tax payments, execute tax sales and manage 
            local agencies' money.  



           Analysis Prepared by  :    Roger Dunstan / APPR. / (916) 319-2081