Patricia C. Bates
- Republican
Author
Existing property tax law provides, pursuant to the authorization of the California Constitution, a disabled veteran's 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 an 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. That law defines a veteran for its purposes as a person who, among other things, is serving in or has served in and has been discharged under honorable conditions from service in the United States Army, Navy, Air Force, Marine Corps, or Coast Guard. This bill, for property tax lien dates for the 2017–18 fiscal year and each fiscal year thereafter, would expand that definition of veteran to include a person who has been discharged in other than dishonorable conditions from service under those same conditions and who has been determined by the United States Department of Veterans Affairs to be eligible for federal veterans' health and medical benefits. Existing property tax law allows the correction of certain errors resulting in incorrect entries on the property tax roll within 4 years after the making of the assessment. This bill would extend the time for correcting errors to the roll related to the disabled veterans' exemption to 8 years. Existing law requires property taxes to be refunded upon the filing of a claim within 8 years after making the payment sought to be refunded if the claim relates to the disabled veterans' exemption. This bill would instead require a refund on a claim filed within 8 years after making the payment sought to be refunded, or within 60 days of the date of a specified notice, whichever is later. Existing property tax law authorizes any taxes paid before or after delinquency to be refunded by the county tax collector within 4 years after the date of payment under specified conditions. This bill would authorize any taxes paid before or after delinquency to be refunded by the county tax collector within 8 years after the date of payment if the amount paid exceeds the amount due on the property as a result of corrections to the roll that relate to the disabled veterans' exemption. By changing the manner in which local county officials administer property tax refunds with respect to the disabled veterans' 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.
Approved by the Governor.
Chaptered by Secretary of State. Chapter 871, Statutes of 2016.
Enrolled and presented to the Governor at 6 p.m.
Assembly amendments concurred in. (Ayes 39. Noes 0. Page 5432.) Ordered to engrossing and enrolling.
Ordered to special consent calendar.
In Senate. Concurrence in Assembly amendments pending.
Read third time. Passed. (Ayes 79. Noes 0. Page 5897.) Ordered to the Senate.
Ordered to third reading.
From consent calendar on motion of Assembly Member Calderon.
Read second time. Ordered to consent calendar.
From committee: Do pass. Ordered to consent calendar. (Ayes 20. Noes 0.) (August 3).
From committee with author's amendments. Read second time and amended. Re-referred to Com. on APPR.
Read second time and amended. Re-referred to Com. on APPR.
From committee: Do pass as amended and re-refer to Com. on APPR. with recommendation: To consent calendar. (Ayes 9. Noes 0.) (June 20).
From committee: Do pass and re-refer to Com. on REV. & TAX. (Ayes 7. Noes 0.) (June 14). Re-referred to Com. on REV. & TAX.
In Assembly. Read first time. Held at Desk.
Read third time. Passed. (Ayes 39. Noes 0. Page 4050.) Ordered to the Assembly.
Read second time. Ordered to third reading.
From committee: Do pass. (Ayes 7. Noes 0. Page 4011.) (May 27).
Set for hearing May 27.
May 9 hearing: Placed on APPR. suspense file.
Set for hearing May 9.
From committee: Do pass and re-refer to Com. on APPR. (Ayes 7. Noes 0. Page 3699.) (April 27). Re-referred to Com. on APPR.
From committee: Do pass and re-refer to Com. on GOV. & F. (Ayes 4. Noes 0. Page 3524.) (April 12). Re-referred to Com. on GOV. & F.
From committee with author's amendments. Read second time and amended. Re-referred to Com. on V.A.
Set for hearing April 12.
From printer. May be acted upon on or after March 23.
Read first time.
Introduced. To Com. on RLS. for assignment. To print.
| Bill Text Versions | Format |
|---|---|
| SB1458 | HTML |
| 02/19/16 - Introduced | |
| 04/06/16 - Amended Senate | |
| 06/23/16 - Amended Assembly | |
| 06/29/16 - Amended Assembly | |
| 08/29/16 - Enrolled | |
| 09/30/16 - Chaptered |
| Document | Format |
|---|---|
| No related documents. |
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