Jacqui Irwin
- Democratic
- Assemblymember
- District 42
Author
The California Constitution generally limits ad valorem taxes on real property to 1% of the full cash value of that property. For purposes of this limitation, "full cash value" is defined as the assessor's valuation of real property as shown on the 1975–76 tax bill under "full cash value" or, thereafter, the appraised value of that real property when purchased, newly constructed, or a change in ownership has occurred. Existing law defines "newly constructed" and "new construction" to mean any addition to real property since the last lien date and any alteration of land or of any improvement since the last lien date that constitutes a major rehabilitation thereof or that converts the property to a different use. Existing law, where real property has been damaged or destroyed by misfortune or calamity, excludes from the definition of "newly constructed" and "new construction" any timely reconstruction of the real property, or portion thereof, where the property after reconstruction is substantially equivalent to the property prior to damage or destruction. This bill would define the term "substantially equivalent" for purposes of the provisions described above to mean the size of the improvement after reconstruction does not exceed 120% of the size of the improvement prior to damage or destruction or the full cash value of the improvement after reconstruction does not exceed 120% of the full cash value of the improvement prior to damage or destruction. The bill would apply this definition to real property damaged or destroyed by misfortune or calamity on or after January 1, 2017. By imposing new duties upon local government officials, this bill would impose a state-mandated local program. This bill would make legislative findings and declarations regarding the public purpose served by 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 the statutory provisions noted above. Existing law requires the state 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 those provisions, no appropriation is made and the state shall not reimburse local agencies for property tax revenues lost by them pursuant to the bill.
Consideration of Governor's veto stricken from file.
Vetoed by Governor.
Enrolled and presented to the Governor at 3:30 p.m.
Senate amendments concurred in. To Engrossing and Enrolling. (Ayes 79. Noes 0. Page 3102.).
In Assembly. Concurrence in Senate amendments pending. May be considered on or after September 7 pursuant to Assembly Rule 77.
Read third time. Passed. Ordered to the Assembly. (Ayes 40. Noes 0. Page 2493.).
Read second time. Ordered to third reading.
From committee: Amend, and do pass as amended. (Ayes 7. Noes 0.) (August 30).
Read second time and amended. Ordered returned to second reading.
From committee: Do pass and re-refer to Com. on APPR. (Ayes 6. Noes 0.) (June 12). Re-referred to Com. on APPR.
In Senate. Read first time. To Com. on RLS. for assignment.
Read third time. Passed. Ordered to the Senate. (Ayes 77. Noes 0. Page 1819.)
Read second time. Ordered to third reading.
From committee: Do pass. (Ayes 18. Noes 0.) (May 16).
In committee: Set, first hearing. Referred to APPR. suspense file.
From committee: Do pass and re-refer to Com. on APPR. (Ayes 11. Noes 0.) (April 8). Re-referred to Com. on APPR.
In committee: Hearing for testimony only.
From printer. May be heard in committee March 23.
Read first time. To print.
| Bill Text Versions | Format |
|---|---|
| AB885 | HTML |
| 02/20/19 - Introduced | |
| 08/30/19 - Amended Senate | |
| 09/11/19 - Enrolled |
| Document | Format |
|---|---|
| No related documents. |
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