AB 157

  • California Assembly Bill
  • 2009-2010 Regular Session
  • Introduced in Assembly
  • Passed Assembly Jun 02, 2009
  • Passed Senate Aug 23, 2010
  • Signed by Governor Sep 25, 2010

Property taxation: transfer of base year value: disaster relief.

Abstract

Existing property tax law provides, pursuant to a requirement of the California Constitution, that the property tax base year value of real property that is substantially damaged or destroyed by a disaster, as declared by the Governor, may be transferred to a comparable property located within the same county that is acquired or newly constructed within 5 years after the disaster as a replacement property. This bill would, for the Cedar Fires of 2003, authorize the board of supervisors of the County of San Diego to extend this transfer authorization by 2 years to allow a comparable replacement property to be acquired or newly constructed within 7 years, rather than 5 years, after a disaster. This bill would make a legislative finding and declaration as to the necessity for a special statute as well as a legislative finding and declaration relating to the public purpose served by specified provisions of the bill. Section 2229 of the Revenue and Taxation Code requires the Legislature to reimburse local agencies annually for certain property tax revenues lost as a result of any exemption or classification of property for purposes of ad valorem property taxation. This bill would provide that, notwithstanding Section 2229 of the Revenue and Taxation Code, no appropriation is made and the state shall not reimburse local agencies for property tax revenues lost by them pursuant to the bill. This bill would take effect immediately as a tax levy.

Bill Sponsors (3)

Votes


Actions


Sep 27, 2010

California State Legislature

Chaptered by Secretary of State - Chapter 341, Statutes of 2010.

Sep 25, 2010

California State Legislature

Approved by the Governor.

Sep 03, 2010

California State Legislature

Enrolled and to the Governor at 3 p.m.

Aug 25, 2010

Assembly

Senate amendments concurred in. To enrollment. (Ayes 76. Noes 0. Page 6627.)

Aug 24, 2010

Assembly

Assembly Rule 77 suspended. (Page 6558.)

Assembly

Passed on file.

Aug 23, 2010

Senate

Read third time, passed, and to Assembly. (Ayes 36. Noes 0. Page 4772.)

Assembly

In Assembly. Concurrence in Senate amendments pending. May be considered on or after August 25 pursuant to Assembly Rule 77.

Aug 17, 2010

Senate

Read second time and amended. Ordered to third reading.

Aug 16, 2010

Senate

From committee: Be placed on second reading file pursuant to Senate Rule 28.8 and be amended.

Jul 01, 2010

Senate

From committee: Do pass, and re-refer to Com. on APPR. Re-referred. (Ayes 5. Noes 0.) (July 1).

Jun 22, 2010

Senate

In committee: Hearing postponed by committee.

Senate

From committee chair, with author's amendments: Amend, and re-refer to committee. Read second time, amended, and re-referred to Com. on REV. & TAX.

  • Amendment-Introduction
  • Reading-2
  • Amendment-Passage
  • Referral-Committee
  • Reading-1
Com. on REV. & TAX.

Jul 08, 2009

Senate

In committee: Set, first hearing. Hearing canceled at the request of author.

Jun 18, 2009

Senate

Referred to Com. on REV. & TAX.

  • Referral-Committee
Com. on REV. & TAX.

Jun 03, 2009

Senate

In Senate. Read first time. To Com. on RLS. for assignment.

Jun 02, 2009

Assembly

Read third time, passed, and to Senate. (Ayes 76. Noes 0. Page 1997.)

May 29, 2009

Assembly

Read second time. To Consent Calendar.

Assembly

From committee: Do pass. To Consent Calendar. (May 28).

May 21, 2009

Assembly

Re-referred to Com. on APPR.

  • Referral-Committee
Com. on APPR.

May 20, 2009

Assembly

Read second time and amended.

May 19, 2009

Assembly

From committee: Amend, do pass as amended, and re-refer to Com. on APPR. (Ayes 9. Noes 0.) (May 18).

May 04, 2009

Assembly

In committee: Set, first hearing. Referred to REV. & TAX. suspense file.

  • Referral-Committee
REV. & TAX. suspense file. REV. & TAX

Mar 25, 2009

Assembly

Re-referred to Com. on REV. & TAX.

  • Referral-Committee
Com. on REV. & TAX.

Mar 24, 2009

Assembly

From committee chair, with author's amendments: Amend, and re-refer to Com. on REV. & TAX. Read second time and amended.

Mar 04, 2009

Assembly

Re-referred to Com. on REV. & TAX.

  • Referral-Committee
Com. on REV. & TAX.

Mar 02, 2009

Assembly

From committee chair, with author's amendments: Amend, and re-refer to Com. on REV. & TAX. Read second time and amended.

Feb 26, 2009

Assembly

Referred to Com. on REV. & TAX.

  • Referral-Committee
Com. on REV. & TAX.

Jan 27, 2009

Assembly

From printer. May be heard in committee February 26.

Jan 26, 2009

Assembly

Read first time. To print.

Bill Text

Bill Text Versions Format
AB157 HTML
01/26/09 - Introduced PDF
03/02/09 - Amended Assembly PDF
03/24/09 - Amended Assembly PDF
05/20/09 - Amended Assembly PDF
06/22/10 - Amended Senate PDF
08/17/10 - Amended Senate PDF
08/31/10 - Enrolled PDF
09/27/10 - Chaptered PDF

Related Documents

Document Format
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Sources

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