BILL ANALYSIS                                                                                                                                                                                                    �



                                                                            



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                                    THIRD READING


          Bill No:  AB 1450
          Author:   Garcia (D)
          Amended:  7/1/14 in Senate
          Vote:     27 - Urgency

           
          PRIOR VOTES NOT RELEVANT


           SUBJECT  :    Local government:  redevelopment:  revenues from  
          property tax 
                      override rates

           SOURCE  :     Author


           DIGEST  :    This bill, beginning fiscal year 2014-15, prohibits  
          any revenues derived from the imposition of a property tax rate,  
          approved by the voters of a city, county, or city and county, to  
          make payments in support of pension programs and levied in  
          addition to the general property tax rate, from being allocated  
          to a Redevelopment Property Tax Trust Fund, as specified.  

           Senate Floor Amendments  of 7/1/14 delete the prior version of  
          the bill relating to cyber-bullying, and insert language to  
          create a new bill relative to local government redevelopment.

           ANALYSIS  :    Existing law dissolved redevelopment agencies and  
          community development agencies as of February 1, 2012, and  
          provides for the designation of successor agencies to wind down  
          the affairs of the dissolved redevelopment agencies.  Existing  
          law requires revenues equivalent to those that would have been  
          allocated to each redevelopment agency, had the agency not been  
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          dissolved, to be allocated to the Redevelopment Property Tax  
          Trust Fund of each successor agency for making payments on the  
          principal of and interest on loans, and moneys advanced to or  
          indebtedness incurred by the dissolved redevelopment agencies.   
          Existing law requires, from February 1, 2012, to July 1, 2012,  
          inclusive, and for each fiscal year thereafter, the county  
          auditor-controller, after deducting administrative costs, to  
          allocate property tax revenues in each Redevelopment Property  
          Tax Trust Fund in a specified manner.

          This bill, beginning fiscal year 2014-15 prohibits any revenues  
          derived from the imposition of a property tax rate, approved by  
          the voters of a city, county, or city and county, to make  
          payments in support of pension programs and levied in addition  
          to the general property tax rate, from being allocated to a  
          Redevelopment Property Tax Trust Fund and, instead, requires  
          these revenues to be allocated to, and when collected to be paid  
          into, the fund of the city, county, or city and county whose  
          voters approved the tax unless, following a written request with  
          each Recognized Obligation Payment Schedule cycle from the  
          successor agency to the city, county, or city and county whose  
          voters approved the tax, the city, county, or city and county  
          authorizes the use of the revenues by the successor agency to  
          pay any enforceable obligation, as specified.

          This bill requires any revenues derived from the imposition of a  
          property tax rate as so described that have been pledged as  
          security for the payment of any indebtedness obligation to be  
          allocated to the successor agency to pay that indebtedness  
          obligation, as specified.  This bill requires all allocations of  
          revenues derived from the imposition of a property tax rate as  
          so described made by any county auditor-controller prior to July  
          1, 2014, to be deemed correct, and prohibits any city, county,  
          city and county, county auditor-controller, successor agency, or  
          affected taxing entity from being subject to any claim, as  
          specified.

           FISCAL EFFECT  :    Appropriation:  No   Fiscal Com.:  Yes    
          Local:  Yes

           SUPPORT  :   (Unable to verify)

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           OPPOSITION  :    (Unable to verify)

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          AB:nl  7/2/14   Senate Floor Analyses 

                           SUPPORT/OPPOSITION:  SEE ABOVE

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