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 countywidebegin delete, as specifiedend deletebegin insert at a summarized
jurisdictional level, and to update the graph annually and work to improve the appearance, organization, and clarity of the information providedend insert. This bill would requirebegin delete theend deletebegin insert each county’send insert 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 includebegin delete links to other jurisdiction’s Internet Web sitesend deletebegin insert a link to the county budget documentend insert where more information about specific programs and services is detailed.begin delete 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.end delete
By imposing new duties uponbegin delete localend delete 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) begin delete(1)end deletebegin delete end deleteEach county shallbegin delete makeend deletebegin insert do both of the following:end insert
4begin insert(1)end insertbegin insert end insertbegin insertMakeend insert available to taxpayers on its Internet Web site a graph
5visualization of how general ad valorem property tax revenues are
6
allocated countywidebegin delete to each jurisdiction, including,end deletebegin insert
at a
7summarized jurisdictional level that includes,end insert butbegin insert isend insert not limited
8to, the county,begin delete any city, and anyend deletebegin insert cities, independentend insert specialbegin delete district, begin insert districts, andend insert school districts.
9includingend delete
10(2) Update the graph annually and work to improve the
11appearance, organization, and clarity of the information provided.
12(2) The
end delete
13begin insert(b)end insertbegin insert end insertbegin insertEach county’send insert Internet Web site shall also do all of the
14following:
15(A)
end delete
P3 1begin insert(1)end insert Inform taxpayers that general ad valorem property tax
2revenues remain in the county in which they are collected and are
3used to fund a significant number of local government programs
4and services, including programs and services provided by K-12
5schools and community colleges, the county, cities, and special
6districts.
7(B)
end delete
8begin insert(2)end insert Provide a brief summary of the types of programs and
9services funded with general ad valorem property tax revenues
10begin delete provided by each jurisdictionend deletebegin insert at a summarized jurisdictional levelend insert.
11(C)
end delete
12begin insert(3)end insert Includebegin delete linksend deletebegin insert
a linkend insert tobegin delete other jurisdiction’s Internet Web sitesend delete
13begin insert the county budget documentend insert where more information about specific
14programs and services funded with general ad valorem property
15tax revenues is detailed, ifbegin delete other jurisdictions have such Internet begin insert
the county posts such a document on its Internet Web
16Web sitesend delete
17siteend insert.
18(3) Each county shall update the graph annually and work to
19improve the appearance, organization, and clarity of the
20information provided.
21(b) As each county updates its information technology systems,
22it shall work towards acquiring systems that are able to provide
23taxpayers with an interactive, searchable database that allows
24taxpayers to input information regarding their property tax liability
25and receive a customized, comprehensive account of all of the
26services funded with general ad valorem property tax revenues,
27including, but not limited to, services provided by the county, any
28city, and any special district, including school districts, in the tax
29rate area in which the property of the taxpayer is located.
If the Commission on State Mandates determines that
31this act contains costs mandated by the state, reimbursement to
32local agencies and school districts for those costs shall be made
33pursuant to Part 7 (commencing with Section 17500) of Division
344 of Title 2 of the Government Code.
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