Bill Text: CA AB2210 | 2011-2012 | Regular Session | Amended

---

Bill Title: County assessors: notification.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Engrossed - Dead) 2012-06-18 - In committee: Set, first hearing. Hearing canceled at the request of author. [AB2210 Detail]

Download: California-2011-AB2210-Amended.html

---

BILL NUMBER: AB 2210	AMENDED
	BILL TEXT

	AMENDED IN ASSEMBLY  MAY 21, 2012
	AMENDED IN ASSEMBLY  APRIL 30, 2012

INTRODUCED BY   Assembly Member Smyth

                        FEBRUARY 23, 2012

   An act to amend Section 27421 of the Government Code, relating to
local government finance.


	LEGISLATIVE COUNSEL'S DIGEST


   AB 2210, as amended, Smyth. County assessors: notification.
   Existing law requires a county assessor, upon the request of the
governing body of the jurisdiction where the assessor performs the
duty of assessing taxes, to furnish an estimate of the assessed
valuation of property within the jurisdiction for the succeeding
fiscal year.
   This bill would require the assessor,  in cooperation with
the tax collector,   upon a request by the board of
supervisors to furnish an estimate of the assessed valuation of
property within the county for the succeeding fiscal year,  to
estimate whether property valuations have decreased by 3% or more
and, if so, require the assessor to issue a written report to the
 governing body   board of supervisors 
within 30 days. This bill would require the assessor to  , within
15 days of notifying the board of supervisors, also  notify
 entities affected by the decrease in property valuation
  the Department of Finance and all cities and affected
school districts within the county  .  By increasing the
duties of local 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
  no  . State-mandated local program:  yes
  no  .


THE PEOPLE OF THE STATE OF CALIFORNIA DO ENACT AS FOLLOWS:

  SECTION 1.  The Legislature finds and declares the following:
   (a) County governments are primarily responsible for local
property tax assessments, but the state retains a vested interest in
promoting equitable property tax assessments due to the public policy
and financial implications inherent with the assessment process.
   (b) It is incumbent upon the state to ensure that public policy
supports a transparent and impartial assessment process to minimize
impacts on taxpayers.
   (c) Fluctuations in property tax revenue have direct financial
consequences for the state's General Fund due to the state's
obligation to guarantee minimum funding for schools,  for 
which the state must make up the difference when revenues fall short.

   (d) Unanticipated and significant drops in projected property tax
revenue not only impact the state and counties, but local
municipalities within each county.
   (e) It is imperative for all levels of government to have
appropriate information about unanticipated declines in revenue in a
timely manner that allows for appropriate responses.
  SEC. 2.  Section 27421 of the Government Code is amended to read:
   27421.  (a) The county assessor in each county who is designated
to perform the duty of assessing property for a local taxing
jurisdiction shall, upon request of the governing body of such
jurisdiction, excluding a school district, furnish not later than May
 15th   15  of each year an estimate of
the assessed valuation of property within the jurisdiction for the
succeeding fiscal year. The request shall be made on or before
February  20th   20  of each year. The
estimate required herein shall contain estimates of the total of each
of the items contained on the assessment roll as well as the
estimated total valuation.
   (b) Within 30 days of receiving  the   a
 request by the  governing body of the jurisdiction
  board of supervisors of the county  , the
assessor  , in cooperation with the tax collector, 
shall estimate whether property valuations have decreased by 3
percent or more. If property valuations have decreased by 3 percent
or more the assessor shall  issue a written report notifying
  notify  the  governing body 
 board of supervisors  before the end of the 30 days.
   (c) Within 15 days of notifying the  governing body
  board of   supervisors  , the assessor
shall notify the Department of Finance,  the board of
supervisors of the county, the governing board of cities, affected
school districts, and any other entity affected by the decrease in
property valuation   and all cities and affected school
districts within the county  . 
  SEC. 3.    If the Commission on State Mandates
determines that this act contains costs mandated by the state,
reimbursement to local agencies and school districts for those costs
shall be made pursuant to Part 7 (commencing with Section 17500) of
Division 4 of Title 2 of the Government Code.