BILL ANALYSIS �
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|SENATE RULES COMMITTEE | AB 2211|
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THIRD READING
Bill No: AB 2211
Author: Ting (D)
Amended: 6/18/14 in Senate
Vote: 21
SENATE GOVERNANCE & FINANCE COMMITTEE : 7-0, 6/25/14
AYES: Wolk, Knight, Beall, DeSaulnier, Hernandez, Liu, Walters
SENATE APPROPRIATIONS COMMITTEE : 5-0, 8/14/14
AYES: De Le�n, Hill, Lara, Padilla, Steinberg
NO VOTE RECORDED: Walters, Gaines
ASSEMBLY FLOOR : 78-0, 5/28/14 - See last page for vote
SUBJECT : Counties: database: information regarding general
ad valorem property tax revenues
SOURCE : Author
DIGEST : This bill requires 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 that includes,
but is not limited to, the county, cities, independent special
districts, school districts, and redevelopment successor
agencies.
ANALYSIS : Existing law requires ad valorem property taxes be
based on the assessed value of the property. Prior to voters'
approval of Proposition 13 (1978), local governments set their
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AB 2211
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own property tax rates. Proposition 13 capped the rate of ad
valorem taxes on real property at 1%.
When taxpayers pay their property taxes to the county
treasurer-tax collector, the funds are transferred to the county
auditor for distribution. In general, county auditors allocate
revenue from the 1% rate to a variety of local governments
within the county pursuant to an allocation system established
in existing law. Each county is divided into tax rate areas,
geographic areas within a county served by the same local
governments, county, schools, and special districts. The number
of tax rate areas varies, with some counties having thousands of
tax rate areas. The auditors allocate revenue to local
governments by tax rate area as directed by existing law.
This bill requires 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 that includes, but is not
limited to, the county, cities, independent special districts,
school districts, and redevelopment successor agencies.
This bill requires each county to update the graph annually and
work to improve the appearance, organization, and clarity of the
information provided.
This bill requires each county's Internet Web site to do the
following:
Inform taxpayers that all general ad valorem property tax
revenues are used to fund a significant number of local
government programs and services within the county in which
they are collected, including programs and services provided
by K-12 schools and community colleges, the county, cities,
and special districts.
Provide a brief summary of the types of programs and services
funded with ad valorem property tax revenues at a summarized
jurisdictional level.
Include a link to the county's final budget document where
more information about specific programs and services funded
with ad valorem property tax revenues is detailed, if the
county posts such documents.
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Similar Legislation
AB 920 (Ting, 2013) required the property tax bill to include
specific information on how property tax revenues fund critical
local government functions. The bill died in the Assembly
Appropriations Committee.
FISCAL EFFECT : Appropriation: No Fiscal Com.: Yes
Local: Yes
According to the Senate Appropriations Committee, unknown
state-mandated costs to counties, reimbursable from the state
General Fund, as follows:
One-time costs, potentially several hundred thousand dollars
statewide, for each county to create a tool providing a
graphic representation of countywide property tax allocations
on a summarized jurisdictional level, to compile information
on the programs and services funded by property tax revenues,
and post the information and a specified Internet Web site
link on the county's Internet Web site.
Likely minor ongoing costs for each county to annually update
the graph and to make improvements in the appearance,
organization, and clarity of the information.
SUPPORT : (Verified 8/15/14)
Board of Equalization Chairman, Jerome E. Horton
California Professional Firefighters
ARGUMENTS IN SUPPORT : According to the author, "AB 2211 would
help taxpayers clearly see that government is working for them,
resulting in increased transparency and understanding about the
important services, such as schools and public safety, funded by
property tax revenue. The bill would require county websites to
include a graph visualization that details how property tax
revenues are allocated countywide, along with a description of
the types of programs and services funded by different local
jurisdictions. Counties would be required to update this
information annually, and work towards providing even more
comprehensive and customized disclosure to individual taxpayers
over time."
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ASSEMBLY FLOOR : 78-0, 5/28/14
AYES: Achadjian, Alejo, Allen, Ammiano, Bigelow, Bloom,
Bocanegra, Bonilla, Bonta, Bradford, Brown, Buchanan, Ian
Calderon, Campos, Chau, Ch�vez, Chesbro, Conway, Cooley,
Dababneh, Dahle, Daly, Dickinson, Donnelly, Eggman, Fong, Fox,
Beth Gaines, Garcia, Gatto, Gomez, Gonzalez, Gordon, Gorell,
Gray, Grove, Hagman, Hall, Harkey, Roger Hern�ndez, Holden,
Jones, Jones-Sawyer, Levine, Linder, Logue, Lowenthal,
Maienschein, Mansoor, Medina, Melendez, Mullin, Muratsuchi,
Nazarian, Nestande, Olsen, Pan, Patterson, Perea, John A.
P�rez, V. Manuel P�rez, Quirk, Quirk-Silva, Rendon,
Ridley-Thomas, Rodriguez, Salas, Skinner, Stone, Ting, Wagner,
Waldron, Weber, Wieckowski, Wilk, Williams, Yamada, Atkins
NO VOTE RECORDED: Frazier, Vacancy
AB:e 8/15/14 Senate Floor Analyses
SUPPORT/OPPOSITION: SEE ABOVE
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