Bill Text: CA SB684 | 2009-2010 | Regular Session | Amended

California Senate Bill 684 (Prior Session Legislation)

Bill Title: Local government finance.

Spectrum: Partisan Bill (Republican 2-0)

Status: (Engrossed - Dead) 2009-08-27 - Set, second hearing. Held in committee and under submission. [SB684 Detail]

Download: California-2009-SB684-Amended.html

BILL NUMBER: SB 684	AMENDED
	BILL TEXT

	AMENDED IN ASSEMBLY  JUNE 22, 2009

INTRODUCED BY   Senator Cogdill
    (   Coauthor:   Senator   Denham
  ) 

                        FEBRUARY 27, 2009

   An act to add Section 96.11 to the Revenue and Taxation Code,
relating to local government finance.


	LEGISLATIVE COUNSEL'S DIGEST


   SB 684, as amended, Cogdill. Local government finance.
   Existing property tax law requires the county auditor, in each
fiscal year, to allocate property tax revenues to local jurisdictions
in accordance with specified formulas and procedures, and generally
requires that each jurisdiction be allocated an amount equal to the
total of the amount of revenue allocated to that jurisdiction in the
prior fiscal year, subject to certain modifications, and that
jurisdiction's portion of the annual tax increment, as defined.
   This bill would, for purposes of property tax revenue allocations
for the 2011-12 fiscal year and each fiscal year thereafter, require
the county auditor for  any   a  county for
which a negative sum was calculated pursuant to a specified former
statute, in reducing the amount of property tax revenue otherwise
allocated to the county by an amount attributable to that negative
sum, to apply a reduction amount equal to the reduction amount
determined for the 2010-11 fiscal year. By imposing new duties in the
annual allocation of ad valorem property tax revenues, 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 no reimbursement is required by this
act for a specified reason.
   Vote: majority. Appropriation: no. Fiscal committee: yes.
State-mandated local program: yes.


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

  SECTION 1.  Section 96.11 is added to the Revenue and Taxation
Code, to read:
   96.11.  Notwithstanding any other provision of this article, for
purposes of property tax revenue allocations for the 2011-12 fiscal
year and each fiscal year thereafter, the county auditor of 
any   a  county for which a negative sum was
calculated pursuant to subdivision (a) of former Section 97.75 as
that section read on September 19, 1983, shall, in reducing the
amount of property tax revenue that otherwise would be allocated to
the county by an amount attributable to that negative sum, apply a
reduction amount that is equal to the reduction amount that was
determined for the 2010-11 fiscal year.
  SEC. 2.  (a) The Legislature hereby finds and declares that the
passage of Senate Bill 154 of the 1977-78 Regular Session of the
Legislature and Assembly Bill 8 of the 1979-80 Regular Session of the
Legislature authorized the transfer of funds from the state to the
counties as part of a so-called "bail out for the counties" following
the passage of Proposition 13.
   (b) The Legislature further finds and declares that while 52 of
the state's 58 counties received money from the state, six counties
actually lost money or were subject to a negative sum as a result of
Senate Bill 154 and Assembly Bill 8.
   (c) The Legislature further finds and declares that, although the
formulas in Senate Bill 154 and Assembly Bill 8 that caused these six
counties to lose money may have been valid in 1978 and 1979, the
peculiarities that existed then do not justify the continuation of
the negative sum formula.
   (d) The Legislature further finds and declares that counties
subject to the negative sum formula not only continue to lose money,
but their losses increase each fiscal year.
   (e) Therefore, the Legislature finds and declares that no further
increase in the negative sum computed for those counties is required
and that the negative sum calculated for each affected county for the
2010-11 fiscal year shall constitute the full amount due from each
negative sum county pursuant to subdivision (a) of former Section
97.75 of the Revenue and Taxation Code as that section read on
September 19, 1983.
  SEC. 3.  No reimbursement is required by this act pursuant to
Section 6 of Article XIII B of the California Constitution because
this act provides for offsetting savings to local agencies or school
districts that result in no net costs to the local agencies or school
districts, within the meaning of Section 17556 of the Government
Code.