Bill Text: CA SB477 | 2015-2016 | Regular Session | Amended
Bill Title: Property tax postponement: mobilehomes.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Failed) 2016-11-30 - From Assembly without further action. [SB477 Detail]
Download: California-2015-SB477-Amended.html
BILL NUMBER: SB 477 AMENDED
BILL TEXT
AMENDED IN ASSEMBLY AUGUST 18, 2015
AMENDED IN SENATE APRIL 29, 2015
INTRODUCED BY Senator Leyva
FEBRUARY 26, 2015
An act to amend Sections 16181, 16182, 16184, and 16186 of the
Government Code, and to amend Section 20583 of, and to add
Section 20583.1 to, o f the Revenue
and Taxation Code, relating to state government, and making an
appropriation therefor.
LEGISLATIVE COUNSEL'S DIGEST
SB 477, as amended, Leyva. Property tax postponement: mobilehomes
and floating homes .
Existing law, on and after February 20, 2009, prohibited a person
from filing a claim for postponement, and prohibited the Controller
from accepting applications for postponement of ad valorem taxes,
under the Senior Citizens and Disabled Citizens Property Tax
Postponement Law. Existing law, as of July 1, 2016, makes inoperative
the prohibition against a qualifying person, as specified, filing a
claim for postponement and the Controller from accepting applications
for postponement under the program and repeals this prohibition on
January 1, 2017. Existing law does not allow owners of mobilehomes,
houseboats, and floating homes to seek postponement of ad valorem
taxes when the prohibition is lifted.
This bill would authorize an owner of a mobilehome or
floating home , who is a qualified person, to seek
postponement of ad valorem taxes under provisions similar to other
owners of real property.
Because this bill would provide for additional categories of
expenditures from the Senior Citizens and Disabled Citizens Property
Tax Postponement Fund, a continuously appropriated fund, it would
make an appropriation.
Because this bill would require local entities to process property
liens under the expansion of the property tax postponement program,
it 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: 2/3. Appropriation: yes. Fiscal committee: yes.
State-mandated local program: yes.
THE PEOPLE OF THE STATE OF CALIFORNIA DO ENACT AS FOLLOWS:
SECTION 1. Section 16181 of the Government Code is amended to
read:
16181. (a) The Controller shall maintain a record of all
properties against which a notice of lien for postponed property
taxes has been recorded. The record shall include, but not be limited
to, the names of each claimant, a description of the real property
against which the lien is recorded, the identification number of the
notice of lien assigned by the Controller, and the amount of the
lien.
(b) The Controller shall maintain a record of all properties
against which the Department of Housing and Community Development has
been notified to withhold the transfer of title. The record shall
include, but not be limited to, the names of each claimant, a
description of the mobilehome against which a lien is charged, and
the amount of the lien.
(c) Upon written request of any person or entity, or the agent of
either, having a legal or equitable interest in real property or a
mobilehome that is subject to a lien for postponed taxes, the
Controller shall within 10 working days following receipt of the
request issue a written statement showing the amount of the
obligation secured by the lien as of the date of the statement and
any other information as will reasonably enable the person or entity,
or the agent of either, to determine the amount to be paid to
the Controller in order to obtain a certificate of release or
discharge of the lien for postponed taxes.
(d) The Controller shall adopt regulations necessary to implement
the provisions of this chapter and may establish a reasonable fee,
not to exceed thirty dollars ($30), for the provision of the
statement of lien status provided for herein.
SEC. 2. Section 16182 of the Government Code is amended to read:
16182. (a) All sums paid by the Controller under the provisions
of this chapter, together with interest thereon, shall be secured by
a lien in favor of the State of California when funds are transferred
to the county by the Controller upon the real property or a
mobilehome for which property taxes have been postponed. In the case
of a residential dwelling which is part of a larger parcel taxed as a
unit, such as a duplex, farm, or multipurpose or multidwelling
building, the lien shall be against the entire tax parcel.
(b) In the case of real property:
(1) The lien shall be evidenced by a notice of lien for postponed
property taxes executed by the Controller, or the authorized delegate
of the Controller, and shall secure all sums paid or owing pursuant
to this chapter, including amounts paid subsequent to the initial
payment of postponed taxes on the real property described in the
notice of lien.
(2) The notice of lien may bear the facsimile signature of the
Controller. Each signature shall be that of the person who shall be
in the office at the time of execution of the notice of lien;
provided, however, that such notice of lien shall be valid and
binding notwithstanding any such person having ceased to hold the
office of Controller before the date of recordation.
(3) The form and contents of the notice of lien for postponed
property taxes shall be prescribed by the Controller and shall
include, but not be limited to, the following:
(A) The names of all record owners of the real property for which
the Controller has advanced funds for the payment of real property
taxes.
(B) A description of the real property for which real property
taxes have been paid.
(C) The identification number of the notice of lien which has been
assigned the lien by the Controller.
(4) Within 14 business days of the transfer of funds and the
notice of lien to the county by the Controller, the notice of lien
shall be recorded in the office of the county recorder for the county
in which the real property subject to the lien is located.
(5) The recorded notice of lien shall be indexed in the Grantor
Index to the names of all record owners of the real property and in
the Grantee Index to the Controller of the State of California.
(6) After the notice of lien has been duly recorded and indexed,
it shall be returned by the county recorder to the office of the
Controller. The recorder shall provide the county tax collector with
a copy of the notice of lien which has been recorded by the
Controller.
(7) From the time of recordation of a notice of lien for postponed
property taxes, a lien shall attach to the real property described
therein and shall have the priority of a judgment lien for all
amounts secured thereby, except that the lien shall remain in effect
until it is released by the Controller in the manner prescribed by
Section 16186.
(c) In the case of a mobilehome:
(1) The lien shall be evidenced by a notice of lien for postponed
property taxes executed by the Controller, or the authorized delegate
of the Controller, and shall secure all sums paid or owing pursuant
to this chapter.
(2) The notice of lien may bear the facsimile signature of the
Controller. The signature shall be that of the person who is in the
office at the time of execution of the notice of lien. However, the
notice of lien is valid and binding notwithstanding the person having
ceased to hold the office of Controller before the date of filing.
(3) The form and contents of the notice of lien for postponed
property taxes shall be prescribed by the Controller and shall
include, but not be limited to, all of the following:
(A) The name or names of the registered owner or owners, legal
owner or owners, if different than the registered owner or owners and
the names, if any, of all junior lienholders.
(B) The identification number of the notice of lien which has been
assigned the lien by the Controller.
(4) The notice of lien shall be transmitted to the Department of
Housing and Community Development at its office in Sacramento,
California.
(5) Upon receipt of the notice of lien for postponed property
taxes from the Controller, the Department of Housing and Community
Development shall amend the permanent title record of the mobilehome
to reflect that the property taxes on the mobilehome are subject to
postponement.
(6) The Department of Housing and Community Development shall
provide the Controller with an acknowledgment of receipt of the
notice of lien and amendment of the permanent title record.
(7) From the time the Department of Housing and Community
Development receives the notice of lien from the Controller, the
department shall impose a moratorium on any other amendments to the
permanent title record of the mobilehome for purposes of transferring
any ownership interest or transferring or creating any security
interest in the mobilehome, until released by the Controller in the
manner prescribed by Section 16186 or an authorization for the
amendments is given by the Controller in writing.
(d) From the time of filing a notice of lien, a lien shall attach
to the mobilehome for which property taxes have been postponed.
(e) In the case of mobilehome loans established prior to February
20, 2009, all of the following shall apply:
(1) The lien shall be evidenced by a notice of lien for postponed
property taxes excused by the Controller, or the authorized delegate
of the Controller, and shall secure all sums paid owing pursuant to
this chapter.
(2) From the time that the Department of Housing and Community
Development receives the notice of lien from the Controller, the
department shall impose a moratorium on any other amendments to the
permanent title record of the mobilehome unit until released by the
Controller in the manner prescribed by Section 16186, or an
authorization for the amendments is given by the Controller in
writing.
(3) From the time of filing a notice of lien, a lien shall attach
to the mobilehome for which eligibility for the postponement of
property taxes has been granted.
SEC. 3. Section 16184 of the Government Code is amended to read:
16184. The Controller shall reduce the amount of the obligation
secured by the lien against the real property or mobilehome by the
amount of any payments received for that purpose and by notification
of any amounts paid by the Franchise Tax Board pursuant to Section
20564 or by any amounts authorized pursuant to subdivision (f) of
Section 20621 of the Revenue and Taxation Code. The Controller shall
also increase the amount of the obligation secured by the lien by the
amount of any subsequent payments made pursuant to Section 16180
with respect to the real property and to reflect the accumulation of
interest. All such increases and decreases shall be entered in the
record described in Section 16181.
SEC. 4. Section 16186 of the Government Code is amended to read:
16186. (a) If at any time the amount of the obligation secured by
the lien for postponed property taxes is paid in full or otherwise
discharged, the Controller, or the authorized delegate of the
Controller, shall, in the case of real property:
(1) Execute and cause to be recorded in the office of the county
recorder of the county wherein the real property described in the
lien is located, a release of the lien conclusively evidencing the
satisfaction of all amounts secured by the lien. The cost of
recording the release of the lien shall be added to and become part
of the obligation secured by the lien being released.
(2) Direct the tax collector to remove from the secured roll, the
information required to be entered thereon by paragraph (1) of
subdivision (a) of Section 2514 of the Revenue and Taxation Code with
respect to the property described in the lien.
(3) Direct the assessor to remove from the assessment records
applicable to the property described in the lien, the information
required to be entered on such records by Section 2515 of the Revenue
and Taxation Code.
(b) If at any time the amount of the obligation secured by the
lien for postponed property taxes is paid in full or otherwise
discharged, the Controller, or the authorized delegate of the
Controller, shall, in the case of mobilehome loans established prior
to February 20, 2009:
(1) Direct the tax collector to remove from the secured roll the
information required to be entered thereon by paragraph (1) of
subdivision (a) of Section 2514 of the Revenue and Taxation Code.
(2) Transmit a Release of Lien to the owner of the mobilehome, or
the owner's heirs or assigns. The owner, or the owner's heirs or
assigns, shall transmit the Release of Lien, and a fee of six dollars
($6), to the Department of Housing and Community Development. Upon
receipt of the Release of Lien and the fee, the department shall
terminate the restriction on the permanent title record as provided
in Section 16182.
(c) If at any time the amount of the obligation secured by the
lien for postponed property taxes is paid in full or otherwise
discharged, the Controller, or the authorized delegate of the
Controller, shall, in the case of a mobilehome:
(1) Direct the tax collector to remove from the secured roll the
information required to be entered thereon by paragraph (1) of
subdivision (a) of Section 2515 of the Revenue and Taxation Code.
(2) Transmit a Release of Lien to the owner of the mobilehome or
the owner's heirs or assigns. The owner, or the owner's heirs or
assigns, shall transmit the Release of Lien, and a fee of six dollars
($6), to the Department of Housing and Community Development. Upon
receipt of the Release of Lien and the fee, the department shall
terminate the restriction on the permanent title record as provided
by Section 16182.
SEC. 5. Section 20583 of the Revenue and Taxation Code is amended
to read:
20583. (a) "Residential dwelling" means a dwelling occupied as
the principal place of residence of the claimant, and so much of the
land surrounding it as is reasonably necessary for use of the
dwelling as a home, owned by the claimant, the claimant and spouse,
or by the claimant and either another individual eligible for
postponement under this chapter or an individual described in
subdivision (a), (b), or (c) of Section 20511 and located in this
state. It shall include condominiums and mobilehomes that are
assessed as realty for local property tax purposes. It also includes
part of a multidwelling or multipurpose building and a part of the
land upon which it is built. In the case of a mobilehome not assessed
as real property that is located on land owned by the claimant,
"residential dwelling" includes the land on which the mobilehome is
situated and so much of the land surrounding it as reasonably
necessary for use of the mobilehome as a home.
(b) As used in this chapter in reference to ownership interests in
residential dwellings, "owned" includes (1) the interest of a vendee
in possession under a land sale contract provided that the contract
or memorandum thereof is recorded and only from the date of
recordation of the contract or memorandum thereof in the office of
the county recorder where the residential dwelling is located, (2)
the interest of the holder of a life estate provided that the
instrument creating the life estate is recorded and only from the
date of recordation of the instrument creating the life estate in the
office of the county recorder where the residential dwelling is
located, but "owned" does not include the interest of the holder of
any remainder interest or the holder of a reversionary interest in
the residential dwelling, (3) the interest of a joint tenant or a
tenant in common in the residential dwelling or the interest of a
tenant where title is held in tenancy by the entirety or a community
property interest where title is held as community property, and (4)
the interest in the residential dwelling in which the title is held
in trust, as described in subdivision (d) of Section 62, provided
that the Controller determines that the state's interest is
adequately protected.
(c) For purposes of this chapter, the registered owner of a
mobilehome shall be deemed to be the owner of the mobilehome.
(d) Except as provided in subdivision (c), and Chapter 3
(commencing with Section 20625), ownership must be evidenced by an
instrument duly recorded in the office of the county where the
residential dwelling is located.
(e) "Residential dwelling" does not include any of the following:
(1) Any residential dwelling in which the owners do not have an
equity of at least 40 percent of the full value of the property as
determined for purposes of property taxation or at least 40 percent
of the fair market value as determined by the Controller and where
the Controller determines that the state's interest is adequately
protected. The 40-percent equity requirement shall be met each time
the claimant or authorized agent files a postponement claim.
(2) Any residential dwelling in which the claimant's interest is
held pursuant to a contract of sale or under a life estate, unless
the claimant obtains the written consent of the vendor under the
contract of sale, or the holder of the reversionary interest upon
termination of the life estate, for the postponement of taxes and the
creation of a lien on the real property in favor of the state for
amounts postponed pursuant to this act.
(3) Any residential dwelling on which the claimant does not
receive a secured tax bill.
(4) Any residential dwelling in which the claimant's interest is
held as a possessory interest, except as provided in Chapter 3.5
(commencing with Section 20640).
(f) Notwithstanding subdivision (c) of Section 20584, houseboats
and floating homes, as defined by Section 20583.1, on which property
taxes are delinquent at the time the application for postponement
under this chapter is made, shall not be eligible for postponement.
SEC. 6. Section 20583.1 is added to the Revenue
and Taxation Code, to read:
20583.1. For purposes of Section 20583, "residential dwelling"
includes houseboats and floating homes.
SEC. 7. SEC. 6. 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.
