AB 2450

  • California Assembly Bill
  • 2015-2016 Regular Session
  • Introduced in Assembly Feb 19, 2016
  • Passed Assembly May 19, 2016
  • Passed Senate Aug 16, 2016
  • Signed by Governor Sep 12, 2016

Property taxation.

Bill Subjects

Property Taxation.

Abstract

Existing property tax law requires the county assessor to consider, when valuing real property for property taxation purposes, the effect of any enforceable restrictions to which the use of the land may be subjected. Under existing law these restrictions include, but are not limited to, zoning, recorded contracts with governmental agencies, and various other restrictions imposed by governments. This bill would require contracts with governmental agencies that restrict the use of the property to owner-occupied housing available at affordable housing cost to be recorded. The bill would provide that this requirement would not prevent the assessor from considering a contract that restricts the use of the property to owner-occupied housing available at affordable housing cost, including under any locally adopted inclusionary housing program, for purposes of assessing real property, as provided. The California Constitution exempts from property taxation property that is owned by the state or, with certain exceptions, by local governments. Existing property tax law establishes a procedure by which a public entity may cancel property taxes on property that it acquires. Under existing law, if a public entity proposes to acquire property for public use that will make the property exempt from taxation, the public entity is required to give notice to the county tax collector and to other public entities whose taxes are not collected by the county tax collector, as provided. This bill would additionally require the public entity to give notice to the county assessor. By adding to the duties of local government officials, 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.

Bill Sponsors (1)

Votes


Actions


Sep 12, 2016

California State Legislature

Chaptered by Secretary of State - Chapter 300, Statutes of 2016.

California State Legislature

Approved by the Governor.

Aug 31, 2016

California State Legislature

Enrolled and presented to the Governor at 4 p.m.

Aug 23, 2016

Assembly

Senate amendments concurred in. To Engrossing and Enrolling. (Ayes 79. Noes 0. Page 6116.).

Aug 16, 2016

Senate

Read third time. Passed. Ordered to the Assembly. (Ayes 38. Noes 0. Page 5015.).

Assembly

In Assembly. Concurrence in Senate amendments pending. May be considered on or after August 18 pursuant to Assembly Rule 77.

Aug 09, 2016

Senate

Read second time. Ordered to third reading.

Aug 08, 2016

Senate

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

Aug 02, 2016

Senate

Read second time and amended. Re-referred to Com. on APPR.

  • Referral-Committee
  • Reading-2
  • Amendment-Passage
  • Reading-1
Com. on APPR.

Aug 01, 2016

Senate

From committee: Amend, and do pass as amended and re-refer to Com. on APPR. (Ayes 5. Noes 0.) (June 29).

Jun 16, 2016

Senate

In committee: Hearing postponed by committee.

Jun 15, 2016

Senate

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

  • Referral-Committee
  • Reading-2
  • Amendment-Introduction
  • Amendment-Passage
  • Reading-1
Com. on GOV. & F.

May 26, 2016

Senate

Referred to Com. on GOV. & F.

  • Referral-Committee
Com. on GOV. & F.

May 19, 2016

Senate

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

Assembly

Read third time. Passed. Ordered to the Senate. (Ayes 76. Noes 0. Page 4870.)

May 12, 2016

Assembly

Read second time. Ordered to Consent Calendar.

May 11, 2016

Assembly

From committee: Do pass. To Consent Calendar. (Ayes 20. Noes 0.) (May 11).

Apr 26, 2016

Assembly

Re-referred to Com. on APPR.

  • Referral-Committee
Com. on APPR.

Apr 25, 2016

Assembly

Read second time and amended.

Apr 21, 2016

Assembly

From committee: Amend, and do pass as amended and re-refer to Com. on APPR. (Ayes 9. Noes 0.) (April 20).

Apr 13, 2016

Assembly

Re-referred to Com. on L. GOV.

  • Referral-Committee
Com. on L. GOV.

Apr 12, 2016

Assembly

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

Apr 04, 2016

Assembly

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

Mar 08, 2016

Assembly

Referred to Com. on L. GOV.

  • Referral-Committee
Com. on L. GOV.

Feb 22, 2016

Assembly

Read first time.

Feb 21, 2016

Assembly

From printer. May be heard in committee March 22.

Feb 19, 2016

Assembly

Introduced. To print.

Bill Text

Bill Text Versions Format
AB2450 HTML
02/19/16 - Introduced PDF
04/12/16 - Amended Assembly PDF
04/25/16 - Amended Assembly PDF
06/15/16 - Amended Senate PDF
08/02/16 - Amended Senate PDF
08/25/16 - Enrolled PDF
09/12/16 - Chaptered PDF

Related Documents

Document Format
No related documents.

Sources

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