BILL ANALYSIS �
Senate Appropriations Committee Fiscal Summary
Senator Kevin de Le�n, Chair
AB 2048 (Dahle) - Fire Prevention Fees: State Responsibility
Areas
Amended: August 4, 2014 Policy Vote: NR&W 9-0 G&F 6-0
Urgency: No Mandate: No
Hearing Date: August 4, 2014
Consultant: Robert Ingenito
This bill meets the criteria for referral to the Suspense File.
Bill Summary: AB 2048 would enact several modifications to the
fire prevention fee located in State Responsibility Areas
(SRAs). Specifically, it would, among other things, do the
following: (1) provide fee relief for any structure deemed
uninhabitable as a result of a natural disaster for two years,
as specified, (2) eliminates the 20 percent penalty for each
30-day period the fee is unpaid and replaces it with a 10
percent penalty, and (3) authorizes rather than require the
Board of Forestry and Fire Protection to adjust the fee annually
for inflation.
Fiscal Impact:
The California Department of Forestry and Fire
Protection (CALFIRE) estimates that, assuming fee relief is
provided for 500 structures, fee revenues would decline by
up to $135,000 annually (Responsibility Area Fire
Prevention Fund).
The Board of Equalization (BOE) indicates that reducing
the penalty would result in revenue losses of about
$100,000 annually (Responsibility Area Fire Prevention
Fund). BOE's costs to administer the bill would be minor
and absorbable.
Background: CALFIRE provides wild land fire protection on
non-federal lands outside f city boundaries. To meet this duty,
The State Board of Forestry and Fire Protection (Board)
designates SRAs every five years. In 2010, the Legislature
imposed the fire prevention fee on owners of structures in state
responsibility areas to pay for the State's costs of protecting
AB 2048 (Dahle)
Page 1
SRAs against fires, and directed the State Board of Equalization
(BOE) to collect it. Under current law, the 2014 fire prevention
fee is $152.33 per structure in a local fire protection, and
$152.33 for structures not inside a local district. The fee is
payable 30 days from the date of assessment from BOE. A 20
percent penalty applies for each 30 days that pass without
payment.
BOE collects the fee; however, CALFIRE determines who must pay
the fee, and the fee amount: the State Board of Forestry issues
regulations, including emergency regulations, to implement the
fee, but BOE can neither redetermine the fee, nor accept a claim
for refund unless the determination has been set aside by
CALFIRE, or a court reviews CALFIRE's determination. Currently,
owners of structures in SRAs can petition for redetermination
within 30 days after service of notice of determination; after
that, the amount becomes final. If the owner petitions for
redetermination within the 30-day period, CALFIRE must make a
determination in writing, and can eliminate the fee if it finds
the fee doesn't apply.
Proposed Law: This bill would change the SRA fee to do the
following:
Provide fee relief for any habitable structure deemed
uninhabitable as a result of a natural disaster for two
years. Relief is conditioned on certified inhabitability
and verifiable compliance with defensible space and
clearing requirements at the time the property was damaged
or destroyed.
Eliminate the 20 percent penalty for each 30-day period
the fee is unpaid and replaces it with a 10 percent
penalty.
Authorize rather than requires the Board of Forestry and
Fire Protection (Board) to adjust the fee annually for
inflation.
Add an administrative appeal procedure for late protest
and require the protest petition to be sent to CAL FIRE
instead of CAL FIRE, the Board and the Board of
Equalization (BOE).
AB 2048 (Dahle)
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Replace the term "structure" with the term "habitable
structure" consistent with the term used in the fee
regulations promulgated by the Board
Related Legislation: SB 1413 (Wyland) would extend the period of
time owners of structures have to pay or request redetermination
of the fire prevention fee from 30 days to 60 days. This bill is
currently in the Assembly Appropriations Committee.
Staff Comments: The bill would change the fire fee in several
ways to improve its administration, and ease the compliance
burden on taxpayers. Additionally, it would conform the SRA fee
late payment penalty to the State's 10 percent standard penalty
assessment for late payments.