Bill Text: CA SCA31 | 2009-2010 | Regular Session | Introduced

California Senate Constitutional Amendment 31 (Prior Session Legislation)

Introduced

Bill Title: Property taxation: intercounty base year value transfers.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2010-06-10 - To Coms. on REV. & TAX. and E., R., & C.A. [SCA31 Detail]

Download: California-2009-SCA31-Introduced.html

BILL NUMBER: SCA 31	INTRODUCED
	BILL TEXT


INTRODUCED BY   Senator Walters

                        MAY 3, 2010

   A resolution to propose to the people of the State of California
an amendment to the Constitution of the State, by amending
subdivision (a) of Section 2 of Article XIII A thereof, relating to
taxation.



	LEGISLATIVE COUNSEL'S DIGEST


   SCA 31, as introduced, Walters. Property taxation: intercounty
base year value transfers.
   The California Constitution generally limits ad valorem taxes on
real property to 1% of the full cash value of that property. For
purposes of this limitation, "full cash value" is defined as the
assessor's valuation of real property as shown on the 1975-76 tax
bill under "full cash value" or, thereafter, the appraised value of
that real property when purchased, newly constructed, or a change in
ownership has occurred. The California Constitution authorizes the
Legislature to provide that a severely disabled person and a person
over 55 years of age may transfer the base year value, as defined, of
property that is eligible for the homeowners' property tax exemption
to a replacement dwelling that is of equal or lesser value located
within the same county as the property from which the base year value
is transferred, and if a county ordinance so providing has been
adopted, to a replacement dwelling that is located in a different
county.
   This measure would authorize the Legislature to require by statute
that, for persons over the age of 65 years, the provisions relating
to transfer of base year value also apply to situations in which the
original property and the replacement dwelling are located in
different counties. This measure would limit this authority to
intercounty transfers of base year value that occur on or after
January 1, 2011.
   Vote: 2/3. Appropriation: no. Fiscal committee: no. State-mandated
local program: no.



   Resolved by the Senate, the Assembly concurring, That the
Legislature of the State of California at its 2009-10 Regular Session
commencing on the first day of December 2008, two-thirds of the
membership of each house concurring, hereby proposes to the people of
the State of California, that the Constitution of the State be
amended as follows:
  First--  That subdivision (a) of Section 2 of Article XIII A
thereof is amended to read:(a)  (1)    The "full
cash value" means the county assessor's valuation of real property as
shown on the 1975-76 tax bill under "full cash value" or,
thereafter, the appraised value of real property when purchased,
newly constructed, or a change in ownership has occurred after the
1975 assessment. All real property not already assessed up to the
1975-76 full cash value may be reassessed to reflect that valuation.
For purposes of this section, "newly constructed" does not include
real property that is reconstructed after a disaster, as declared by
the Governor, where the fair market value of the real property, as
reconstructed, is comparable to its fair market value prior to the
disaster. Also, the term "newly constructed" does not include the
portion of reconstruction or improvement to a structure, constructed
of unreinforced masonry bearing wall construction, necessary to
comply with any local ordinance relating to seismic safety during the
first 15 years following that reconstruction or improvement.
    However 
    (2)     For purposes of paragraph (1) 
, the Legislature may provide that, under appropriate circumstances
and pursuant to definitions and procedures established by the
Legislature, any person over the age of 55 years who resides in
property that is eligible for the homeowner's exemption under
subdivision (k) of Section 3 of Article XIII and any implementing
legislation may transfer the base year value of the property entitled
to exemption, with the adjustments authorized by subdivision (b), to
any replacement dwelling of equal or lesser value located within the
same county and purchased or newly constructed by that person as his
or her principal residence within two years of the sale of the
original property.  For 
    (3)     For  purposes of this section,
"any person over the age of 55 years" includes a married couple one
member of which is over the age of 55 years. For purposes of this
section, "replacement dwelling" means a building, structure, or other
shelter constituting a place of abode, whether real property or
personal property, and any land on which it may be situated. For
purposes of this section, a two-dwelling unit shall be considered as
two separate single-family dwellings. This paragraph shall apply to
any replacement dwelling that was purchased or newly constructed on
or after November 5, 1986.
    In 
    (4)     In  addition, the Legislature
may  authorize   do both of the following: 

    (A)     Authorize  each county board
of supervisors, after consultation with the local affected agencies
within the county's boundaries, to adopt an ordinance making the
provisions of this subdivision relating to transfer of base year
value also applicable to situations in which the replacement
dwellings are located in that county and the original properties are
located in another county within this State. For purposes of this
paragraph, "local affected agency" means any city, special district,
school district, or community college district that receives an
annual property tax revenue allocation. This paragraph shall apply to
any replacement dwelling that was purchased or newly constructed on
or after the date the county adopted the provisions of this
subdivision relating to transfer of base year value, but shall not
apply to any replacement dwelling that was purchased or newly
constructed before November 9, 1988.
    (B) Require by statute that, for persons over the age of 65
years, the provisions of this subdivision relating to transfer of
base year value also apply to transfers in which the original
property and the replacement dwelling are located in different
counties. This subparagraph shall only apply to intercounty transfers
of base year value that occur on or after January 1, 2011. 
    The 
    (5)     The  Legislature may extend
the provisions of this subdivision relating to the transfer of base
year values from original properties to replacement dwellings of
homeowners over the age of 55 years to severely disabled homeowners,
but only with respect to those replacement dwellings purchased or
newly constructed on or after the effective date of this paragraph.