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Sat, Nov 7, 2009
Rick Auerbach is a member and past president of the California Assessors' Association (CAA). He is presently a member of the CAA Executive and Legislative Committees. Our office, in conjunction with the CAA Legislative Committee, tracks legislation that impacts the property tax system. In addition, the CAA sponsors legislation that enhances or clarifies property tax policy.

The bills of interest to assessors are listed below. To see the full text of the legislation along with analysis, click on the bill number. The 2009 legislative regular session has ended. The bills that were signed into law from the 2009 session will be effective January 1, 2010.

For any questions relating to legislation, please contact Barry Bosscher, Special Assistant, at (213)974-3101 or via email at bbosscher@assessor.lacounty.gov.

2009 SESSION
Bill No Author Bill Summary Position
AB 15 Fuentes Reimburses Los Angeles and Ventura Counties for property tax losses resulting from the November 2008 wildfires. Support
AB 50 Nava Reimburses southern California counties and those in the Lake Tahoe basin for property tax losses resulting from wildfires in 2007, 2008 & 2009. Support
AB 79 Duvall et. al. Reimburses Orange, Riverside and San Bernardino Counties for property tax losses resulting from the November 2008 wildfires. Support
AB 103 De Leon Upon the death of a cotenant, the transfer of the principal place of residence to the surviving cotenant would be excluded from reassessment. The exclusion shall only apply for transfers that occur between January 1, 2010 and January 1, 2020. Similar to last year's SB 153 (Migden) which was vetoed by the Governor. DEAD. Support
AB 157 Anderson For disasters occurring on or after July 1, 2007 and for the Cedar Fires of 2003 (San Diego County), allows a comparable replacement property to be acquired or built within 7 years, rather than 5 years, after a disaster. DEAD. Support
AB 311 Ma The current valuation methodology for the valuation of certificated aircraft sunsets 12/31/10. This bill extends the sunset date to 12/31/14. CAA sponsored. VETOED BY THE GOV. Support
AB 321 Niello Related to Propositions 60 & 90, this bill would provide that a spouse of a claimant shall not be considered a claimant. In doing so, each spouse retains their individual right to file for the property tax relief provided in Propositions 60 & 90. The bill also deletes a notification requirement of taxpayers related to new construction subsequent to a base year transfer. CAA sponsored. DEAD. Support
AB 474 Blumenfield Related to water efficiency improvements. Originally excluded from reassessment the construction of water efficiency improvements or energy efficient improvements, as specified. Amended to remove this provision. SIGNED BY THE GOV. Watch
AB 724 De Vore et. al. Creates the revocable transfer on death deed(revocable TOD deed), as defined, which would transfer real property on the death of its owner without a probate proceeding. DEAD. Watch
AB 824 Harkey Assessment appeals filed by a member of an assessment appeals board must be heard by a special assessment appeals board appointed by court order. This bill extends those provisions to employees of county counsel that advise the board or represents the assessor in an assessment appeals case. It also allows the clerk of the board to have such cases heard before an alternate assessment appeals board from another county. SIGNED BY THE GOV. Support
AB 852 Fong Authorizes an assessor to require electronic filing of property statements by means of the California Assessors' Standard Data Record or other approved electronic media. Requirement only for taxpayers owning an aggregate personal property value of $100,000 or greater. Requires the State Board of Equalization to adopt equipment category codes. CAA sponsored. VETOED BY THE GOV. Support
AB 992 Lieu Mandates that any person representing a property owner in the pursuit of a reduction in value for residential property may not collect a fee until after an application is filed with either the assessor or the clerk of the assessment appeals board. Solicitations must also meet defined disclosure requirements. SIGNED BY THE GOV. Support
AB 1299 Coto Would exclude property taxes from the 2/3 requirement for tax increases. DEAD. Watch
AB 1332 Salas A bill related to possessory interest property taxes and military housing. DEAD. Watch
SB 274 Dutton Provides that the base year value of an original property may be transferred to a replacement dwelling that is of greater value, and would require the base year value of the replacement dwelling to be calculated by adding the difference between the full cash value of the original property and the full cash value of the replacement property to the base year value of the original property. This bill would extend the period of time during which a severely disabled person or a person over 55 years of age has to purchase or construct a replacement dwelling, in order to qualify for the transfer, from 2 years to 3 years of the sale of the original property. Requires a constitutional amendment (SCA 11). DEAD. Watch
SB 534 Strickland Excludes from reassessment the construction of small wind turbines and geothermal heat pump systems. Requires constitutional amendment (SCA 13). DEAD. Watch
SB 671 Runner Allows the assessor to require a fee from the landowner to cover the cost of an appraisal when required for the cancellation of a Williamson Act contract. CAA sponsored. SIGNED BY THE GOV. Support
SB 816 Ducheny Related to changes in ownership of legal entities, requires a legal entity to file a change in ownership statement with the State Board of Equalization within 45 days of the date of change in ownership or control. Imposes a penalty of 10% of taxes due for failure to report. Authorizes the Board of Supervisors the ability to abate the penalty under defined circumstances. The bill also allows the assessor to disclose certain appraisal information to the county recorder when the county recorder is conducting an investigation to determine whether a documentary transfer tax is due. CAA sponsored. SIGNED BY THE GOV. Support
SB 822 Senate R&T Committee This bill: (1) Authorizes the assessor to require floor plans to be provided in an electronic format, if available. (2) Increases the limit of the exemption for properties having a full value too low to justify the costs of assessment and collection, from $5,000 to $10, 000. (3) Authorizes the assessors to supply specified information from disabled veterans' property tax exemption claims and county records at the written request of the BOE, in order to prevent duplications of the disabled veterans’ property tax exemption within the state and improper overlapping with other benefits provided by law. (4) This bill would authorize a taxpayer to complete a property statement that is substantially similar to the property statement as printed by the assessor, in lieu of completing the property statement as printed by the assessor, and would authorize the assessor to consider the information provided by the taxpayer, in lieu of completing the property statement as printed by the assessor, as the property statement (5)Provides that the prohibition of the assessor from making a separate valuation of any parcel covered by a subdivision map filed for record after the lien date immediately preceding the current fiscal year does not apply in any county in which the board of supervisors provides for a separate valuation pursuant to an ordinance adopted by the majority of the board. CAA sponsored. SIGNED BY THE GOV. Support
SB 824 Senate R&T Committee BOE sponsored bill that makes numerous technical changes, among them: Allows the Board of Equalization (BOE) to eilimate 8 meetings in Sacramento as long as monthly meetings are held elsewhere. Clarifies that property is damaged or destroyed for base year transfer purposes if 50 % of value of either the land or improvements is damaged or destroyed. Allows the University of California to qualify for the welfare exemption. Allows the BOE to determine the contents of the Preliminary Change of Ownership form. SIGNED BY THE GOV. Support
SCA 11 Dutton Constitutional amendment to implement the provisions of SB 274. DEAD. Watch
SCA 13 Strickland Constitutional amendment to implement the provisions of SB 534. DEAD. Watch
 
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