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. Existing law, pursuant to the authorization of the California Constitution, authorizes the transfer of the base year value of property that is substantially damaged or destroyed by a disaster, as declared by the Governor, to comparable replacement property within the same county that is acquired or newly constructed within 5 years after the disaster, as provided. Existing law authorizes the owner of property substantially damaged or destroyed by a disaster, as declared by the Governor, to apply the base year value of that property to replacement property reconstructed on the same site of the damaged or destroyed property within 5 years after the disaster if the reconstructed property is comparable to the substantially damaged or destroyed property, determined as provided. This bill would extend the 5-year time period described above by 3 years if the property was substantially damaged or destroyed by the 2018 Woolsey Fire or by the 2018 Camp Fire on or after November 1, 2018, but on or before November 30, 2018. The bill would make these provisions applicable to the determination of base year values for the 2018–19 fiscal year and fiscal years thereafter. By imposing additional duties on local tax officials, the bill would create a state-mandated local program. This bill would make legislative findings and declarations as to the public purpose served by these provisions. 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. This bill would declare that it is to take effect immediately as an urgency statute.
Chaptered by Secretary of State - Chapter 583, Statutes of 2023.
Approved by the Governor.
Enrolled and presented to the Governor at 4 p.m.
Read third time. Urgency clause adopted. Passed. Ordered to the Assembly. (Ayes 39. Noes 0. Page 2690.).
In Assembly. Ordered to Engrossing and Enrolling.
Ordered to special consent calendar.
Read second time. Ordered to third reading.
From committee: Do pass. (Ayes 7. Noes 0.) (September 1).
From committee: Do pass and re-refer to Com. on APPR with recommendation: To Consent Calendar. (Ayes 8. Noes 0.) (June 28). Re-referred to Com. on APPR.
Read third time. Urgency clause adopted. Passed. Ordered to the Senate. (Ayes 79. Noes 0. Page 2128.).
In Senate. Read first time. To Com. on RLS. for assignment.
From committee: Do pass. (Ayes 15. Noes 0.) (May 18).
Joint Rule 62(a), file notice suspended. (Page 1580.)
Read second time. Ordered to third reading.
In committee: Set, first hearing. Referred to APPR. suspense file.
Read second time and amended.
From committee: Amend, and do pass as amended and re-refer to Com. on APPR. (Ayes 11. Noes 0.) (April 24).
In committee: Set, second hearing. Referred to REV. & TAX. suspense file.
In committee: Set, first hearing. Hearing canceled at the request of author.
From committee chair, with author's amendments: Amend, and re-refer to Com. on REV. & TAX. Read second time and amended.
From committee chair, with author's amendments: Amend, and re-refer to Com. on REV. & TAX. Read second time and amended.
From printer. May be heard in committee March 20.
Read first time. To print.
| Bill Text Versions | Format |
|---|---|
| AB1500 | HTML |
| 02/17/23 - Introduced | |
| 03/16/23 - Amended Assembly | |
| 03/22/23 - Amended Assembly | |
| 04/26/23 - Amended Assembly | |
| 09/14/23 - Enrolled | |
| 10/08/23 - Chaptered |
| Document | Format |
|---|---|
| 04/14/23- Assembly Revenue and Taxation | |
| 04/21/23- Assembly Revenue and Taxation | |
| 05/15/23- Assembly Appropriations | |
| 05/19/23- ASSEMBLY FLOOR ANALYSIS | |
| 06/23/23- Senate Governance and Finance | |
| 07/07/23- Senate Appropriations | |
| 09/04/23- Sen. Floor Analyses |
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