Richard Gordon
- Democratic
Author
Existing property tax law, in accordance with the California Constitution, provides for a welfare exemption under which property used exclusively for religious, hospital, scientific, or charitable purposes and owned and operated by funds, foundations, or corporations meeting certain statutory requirements is exempt from taxation. Existing law also provides that property used exclusively for the preservation of specified nature resources or open-space lands meeting other specified criteria is deemed to be included within the welfare exemption. This bill would, commencing with the 2013–14 fiscal year, provide that, for the purposes of determining whether the property is used for the actual operation of the exempt activity described above, consideration shall not be given to the use of the property for activities resulting in direct or in-kind revenues, as specified, provided that the activities further the conservation objectives of the property, or for any lease of the property for a purpose that furthers the conservation objectives of the property, as provided. This bill would also make a technical, nonsubstantive change to this provision. By imposing new duties upon local tax officials with respect to the welfare exemption, 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. 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.
Chaptered by Secretary of State - Chapter 863, Statutes of 2012.
Approved by the Governor.
Enrolled and presented to the Governor at 11:25 a.m.
Senate amendments concurred in. To Engrossing and Enrolling. (Ayes 80. Noes 0. Page 6317.).
Read third time. Passed. Ordered to the Assembly. (Ayes 37. Noes 0. Page 4704.).
In Assembly. Concurrence in Senate amendments pending. May be considered on or after August 24 pursuant to Assembly Rule 77.
Read second time. Ordered to third reading.
From committee: Do pass. (Ayes 7. Noes 0.) (August 16).
Read second time and amended. Re-referred to Com. on APPR.
From committee: Do pass as amended and re-refer to Com. on APPR. (Ayes 8. Noes 0.) (June 28).
In committee: Hearing postponed by committee.
In Senate. Read first time. To Com. on RLS. for assignment.
Read third time. Passed. Ordered to the Senate. (Ayes 75. Noes 0. Page 5062.)
Read second time. Ordered to third reading.
From committee: Do pass. (Ayes 17. Noes 0.) (May 25).
In committee: Set, first hearing. Referred to APPR. suspense file.
From committee: Do pass and re-refer to Com. on APPR. (Ayes 8. Noes 0.) (May 14). Re-referred to Com. on APPR.
In committee: Set, first hearing. Referred to REV. & TAX. suspense file.
In committee: Set, first hearing. Hearing canceled at the request of author.
From committee chair, with author's amendments: Amend, and re-refer to Com. on REV. & TAX. Read second time and amended.
From committee chair, with author's amendments: Amend, and re-refer to Com. on REV. & TAX. Read second time and amended.
From printer. May be heard in committee March 25.
Read first time. To print.
| Bill Text Versions | Format |
|---|---|
| AB2207 | HTML |
| 02/23/12 - Introduced | |
| 03/29/12 - Amended Assembly | |
| 05/07/12 - Amended Assembly | |
| 07/05/12 - Amended Senate | |
| 08/31/12 - Enrolled | |
| 09/30/12 - Chaptered |
| Document | Format |
|---|---|
| No related documents. |
Data on Open States is updated periodically throughout the day from the official website of the California State Legislature.
If you notice any inconsistencies with these official sources, feel free to file an issue.