Hannah-Beth Jackson
- Democratic
Author
Existing property tax law establishes a partial welfare exemption for property used exclusively for rental housing and related facilities that are owned and operated by either of any certain types of nonprofit entities or veterans' organizations that meet specified exemption requirements, if either of certain qualifying criteria are met. Existing law requires the partial exemption to be equal to that percentage of the value of the property that the portion of the property serving lower income households represents of the total property in any year. Existing law requires the owner of the property, in order to be eligible for the exemption, to certify that the funds that would have been necessary to pay property taxes are used to maintain the affordability of, or reduce rents otherwise necessary for, the units occupied by lower income households. This bill would define "related facilities" for purposes of the exemption. This bill would provide that the partial exemption be equal to that percentage of the value of the property that is equal to the percentage that the number of units serving lower income households represents of the total number of residential units in any year. This bill would, on or after January 1, 2015, prohibit a local government from entering into a payment in lieu of taxes (PILOT) agreement with a property owner of a low-income housing project that is eligible for the exemption described above, and would make any PILOT agreement entered into in violation of this provision void and unenforceable. The bill would require any outstanding ad valorem tax, interest, or penalty that was levied between January 1, 2012, and January 1, 2015, inclusive, as a result of a PILOT agreement to be canceled, and any tax, interest, or penalty, as so levied, that was paid prior to January 1, 2015, to be refunded. The bill would prohibit an escape or supplemental assessment from being levied on the basis that payments made under a PILOT agreement were, or are being, used in a manner incompatible with the certification requirement. This bill would become operative only if AB 1761 of the 2013–14 Regular Session is enacted and takes effect on or before January 1, 2015.
Chaptered by Secretary of State. Chapter 693, Statutes of 2014.
Approved by the Governor.
Enrolled and presented to the Governor at 11 a.m.
Assembly amendments concurred in. (Ayes 34. Noes 1. Page 4879.) Ordered to engrossing and enrolling.
In Senate. Concurrence in Assembly amendments pending.
Read third time. Passed. (Ayes 75. Noes 0. Page 6402.) Ordered to the Senate.
Read third time and amended. (Page 6282.)
Ordered to third reading.
Read second time. Ordered to third reading.
Read second time and amended. Ordered to second reading.
From committee: Do pass as amended. (Ayes 8. Noes 1.) (June 25).
In Assembly. Read first time. Held at Desk.
Read third time. Passed. (Ayes 33. Noes 0. Page 3643.) Ordered to the Assembly.
Read second time. Ordered to third reading.
Ordered to second reading.
Read third time and amended.
Read second time. Ordered to third reading.
From committee: Do pass. (Ayes 5. Noes 0. Page 3257.) (April 24).
From committee with author's amendments. Read second time and amended. Re-referred to Com. on GOV. & F.
April 23 hearing rescheduled for April 24.
Set for hearing April 23.
Hearing postponed by committee.
Set for hearing April 9.
From printer. May be acted upon on or after March 23.
Introduced. Read first time. To Com. on RLS. for assignment. To print.
| Bill Text Versions | Format |
|---|---|
| SB1203 | HTML |
| 02/20/14 - Introduced | |
| 04/21/14 - Amended Senate | |
| 05/22/14 - Amended Senate | |
| 07/02/14 - Amended Assembly | |
| 08/21/14 - Amended Assembly | |
| 08/28/14 - Enrolled | |
| 09/27/14 - Chaptered |
| Document | Format |
|---|---|
| No related documents. |
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