Patricia C. Bates
- Republican
Author
Existing property tax law provides, pursuant to the authorization of the California Constitution, a disabled veterans' property tax exemption for the principal place of residence of a veteran or a veteran's spouse, including an unmarried surviving spouse, if the veteran, because of injury incurred in military service, is blind in both eyes, has lost the use of 2 or more limbs, or is totally disabled, as those terms are defined, or if the veteran has, as a result of a service-connected injury or disease, died while on active duty in military service. Existing law exempts that part of the full value of the residence that does not exceed $100,000, or $150,000, if the veteran's household income does not exceed $40,000, adjusted for inflation, as specified. This bill, for property tax lien dates for the 2017–18 fiscal year and for each fiscal year thereafter, would instead exempt that portion of the full value of the principal place of residence of a veteran or veteran's spouse that does not exceed $1,000,000, adjusted annually for inflation, as specified. The bill would also define the term "blind in both eyes" to mean that the veteran is a blind person, as defined in a specific statute. The bill would also specify that a "totally disabled" veteran includes a veteran so severely disabled as to be unable to move without the aid of an assistive device. The bill would make other technical and conforming changes to the disabled veterans' property tax exemption. By changing the manner in which local tax officials administer the disabled veterans' property tax exemption, this bill would impose a state-mandated local program. 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. 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. This bill would take effect immediately as a tax levy.
May 27 hearing: Held in committee and under submission.
Set for hearing May 27.
May 16 hearing: Placed on APPR. suspense file.
From committee with author's amendments. Read second time and amended. Re-referred to Com. on APPR.
Set for hearing May 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 7. Noes 0. Page 3698.) (April 27).
From committee: Do pass and re-refer to Com. on GOV. & F. (Ayes 5. Noes 0. Page 3524.) (April 12). Re-referred to Com. on GOV. & F.
Set for hearing April 12.
From committee with author's amendments. Read second time and amended. Re-referred to Com. on RLS.
From printer. May be acted upon on or after March 20.
Introduced. Read first time. To Com. on RLS. for assignment. To print.
| Bill Text Versions | Format |
|---|---|
| SB1183 | HTML |
| 02/18/16 - Introduced | |
| 03/28/16 - Amended Senate | |
| 05/04/16 - Amended Senate | |
| 05/10/16 - Amended Senate |
| 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.