AB 2211, as amended, Ting. Counties: database: information regarding general ad valorem property tax revenues.
Existing property tax law requires the county auditor, in each fiscal year, to allocate property tax revenue to local jurisdictions in accordance with specified formulas and procedures, and generally requires that each jurisdiction be allocated an amount equal to the total of the amount of revenue allocated to that jurisdiction in the prior fiscal year, subject to certain modifications, and that jurisdiction’s portion of the annual tax increment, as defined.
This bill would require each county to make available to taxpayers on its Internet Web site a graph visualization of how general ad valorem property tax revenues are allocated countywide, as specified. This bill would require the Internet Web site to provide taxpayers with certain information about general ad valorem property tax revenues and the types of programs and services funded with general ad valorem property tax revenues, and to include links to other jurisdiction’s Internet Web sites where more information about specific programs and services is detailed. This bill would require each county to update the graph annually and to work to improve the appearance, organization, and clarity of the information provided. This bill would also require each county, as each county updates its information technology systems, to work towards acquiring systems that are able to provide taxpayers with an interactive, searchable database that allows taxpayers to receive a customized, comprehensive account of all of the services funded by general ad valorem property tax revenues, as specified.
By imposing new duties upon local county officials, this bill would impose a state-mandated local program.
The California Constitution requires the state to reimburse local agencies and school districts for certain costs mandated by the state. Statutory provisions establish procedures for making that reimbursement.
This bill would provide that, if the Commission on State Mandates determines that the bill contains costs mandated by the state, reimbursement for those costs shall be made pursuant to these statutory provisions.
Vote: majority. Appropriation: no. Fiscal committee: yes. State-mandated local program: yes.
The people of the State of California do enact as follows:
Section 169.3 is added to the Revenue and
2Taxation Code, to read:
(a) (1) Each county shall make available to taxpayers
4on its Internet Web site a graph visualization of how general ad
5valorem property tax revenues are allocated countywide to each
6jurisdiction, including, but not limited to, the county, any city, and
7any special district, including school districts.
8(2) The Internet Web site shall also do all of the following:
9(A) Inform taxpayers that general ad valorem property tax
10revenues remain in the county in which they are collected and are
11used to fund a significant number of local government programs
12and services, including programs and
services provided by K-12
13schools and community colleges, the county, cities, and special
14districts.
15(B) Provide a brief summary of the types of programs and
16services funded with general ad valorem property tax revenues
17provided by each jurisdiction.
18(C) Include links to other jurisdiction’s Internet Web sites where
19more information about specific programs and services funded
P3 1with general ad valorem property tax revenues is detailedbegin insert, if other
2jurisdictions have such Internet Web sitesend insert.
3(3) Each county shall update the graph annually and work to
4improve the appearance, organization, and clarity of the
5information provided.
6(b) As each county updates its information technology systems,
7it shall work towards acquiring systems that are able to provide
8taxpayers with an interactive, searchable database that allows
9taxpayers to input information regarding their property tax liability
10and receive a customized, comprehensive account of all of the
11services funded with general ad valorem property tax revenues,
12including, but not limited to, services provided by the county, any
13city, and any special district, including school districts, in the tax
14rate area in which the property of the taxpayer is located.
If the Commission on State Mandates determines that
16this act contains costs mandated by the state, reimbursement to
17local agencies and school districts for those costs shall be made
18pursuant to Part 7 (commencing with Section 17500) of Division
194 of Title 2 of the Government Code.
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