BILL ANALYSIS �
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|SENATE RULES COMMITTEE | SB 1413|
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THIRD READING
Bill No: SB 1413
Author: Wyland (R)
Amended: 4/10/14
Vote: 21
SENATE GOVERNANCE & FINANCE COMMITTEE : 6-0, 4/24/14
AYES: Wolk, Beall, DeSaulnier, Hernandez, Liu, Walters
NO VOTE RECORDED: Knight
SENATE APPROPRIATIONS COMMITTEE : 7-0, 5/23/14
AYES: De Le�n, Walters, Gaines, Hill, Lara, Padilla, Steinberg
SUBJECT : State responsibility areas: fire prevention fees
SOURCE : Board of Equalization Member, George Runner
DIGEST : This bill extends the time period that property
owners have to pay the fire prevention fee from 30 to 60 days.
This bill also extends the time period for property owners to
request redetermination from the Department of Forestry and Fire
Protection (CALFIRE) from 30 to 60 days.
ANALYSIS : CALFIRE provides wildland fire protection on
non-federal lands outside cities. To meet this duty, the State
Board of Forestry and Fire Protection designates the State
Responsibility Area (SRA) every five years. In 2011, the
Legislature imposed the fire prevention fee on owners of
structures in state responsibility areas to pay for the state's
costs of protecting SRAs against fires, and directed the Board
of Equalization (BOE) to collect it in accordance with the
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SB 1413
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state's Fee Collection Procedures Law (AB 29X1, Blumenfield,
Chapter 8, First Extraordinary Session). The fee totals $152.33
per structure in 2014, and is due and payable 30 days from the
date of assessment from BOE. A 20% penalty applies for each 30
days that pass without payment.
This bill extends the time period that property owners have to
pay the fire prevention fee from 30 to 60 days. This bill also
extends the time period for property owners to request
redetermination from CALFIRE from 30 to 60 days, and makes a
conforming change.
Comments
While BOE collects the fee, CALFIRE determines who must pay the
fee, and the fee amount. 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 does not apply.
Related Legislation
AB 1519 (Donnelly) deletes the 20% fire prevention fee penalty
that is added to final redeterminations for each 30-day period
the fee remains unpaid.
AB 1954 (Harkey) changes the finality date of a petition for
redetermination from 30 to 90 days and, within that 90 days,
allows a feepayer to appeal to the BOE those redeterminations
that deny all or part of a refund.
AB 2048 (Dahle), among its fire prevention fee provisions, adds
definitions, makes permissive the annual rate adjustment,
clarifies the imposition of the fee, provides a disaster relief
provision, adds a "late protest" procedure, and replaces the 20%
penalty with a 10% penalty.
FISCAL EFFECT : Appropriation: No Fiscal Com.: Yes
Local: No
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SB 1413
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According to the Senate Appropriations Committee, BOE estimates
the annual revenue loss to be about $461,000 (special funds).
Additionally, BOE will incur minor one-time costs for computer
programming and revising publications (special funds).
SUPPORT : (Verified 5/23/14)
Board of Equalization Member, George Runner (source)
California Taxpayers Association
ARGUMENTS IN SUPPORT : According to the author, "More than
800,000 rural Californians receive a yearly Fire Prevention Fee
bill of $152.33, due 30 days from the date on the notice. Due
to the rural nature of those being billed, many individuals do
not receive their bill(s) in a timely manner. Additionally,
many of these individuals are on fixed incomes, making it nearly
impossible for them to pay their Fire Prevention Fee by the
30-day deadline."
AB:k 5/25/14 Senate Floor Analyses
SUPPORT/OPPOSITION: SEE ABOVE
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