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 at a summarized jurisdictional level, and to update the graph annually and work to improve the appearance, organization, and clarity of the information provided. This bill would require each county’s 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 a link to thebegin insert finalend insert county budget document where more information about specific programs and services is detailed.
By imposing new duties upon 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) Each county shall do both of the following:
4(1) Make available to taxpayers on its Internet Web site a graph
5visualization of how general ad valorem property tax revenues are
6
allocated countywide at a summarized jurisdictional level that
7includes, but is not limited to, the county, cities, independent
8special districts,begin delete andend delete school districtsbegin insert, and redevelopment successor
9agenciesend insert.
10(2) Update the graph annually and work to improve the
11appearance, organization, and clarity of the information provided.
12(b) Each county’s Internet Web site shall also do all of the
13following:
14(1) Inform taxpayers thatbegin insert allend insert general ad
valorem property tax
15revenuesbegin delete remain in the county in which they are collected andend delete are
16used to fund a significant number of local government programs
17and servicesbegin insert within the county in which they are collectedend insert,
18including programs and services provided by K-12 schools and
19community colleges, the county, cities, and special districts.
P3 1(2) Provide a brief summary of the types of programs and
2services funded with general ad valorem property tax revenues at
3a summarized jurisdictional level.
4(3) Include a link to the countybegin insert finalend insert
budget document where
5more information about specific programs and services funded
6with general ad valorem property tax revenues is detailed, if
the
7county posts such a document on its Internet Web site.
If the Commission on State Mandates determines that
9this act contains costs mandated by the state, reimbursement to
10local agencies and school districts for those costs shall be made
11pursuant to Part 7 (commencing with Section 17500) of Division
124 of Title 2 of the Government Code.
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