Bill proposed by Senator Walters: http://www.leginfo.ca.gov/pub/09-10/bill/sen/sb_1401-1450/sb_1415_bill_20100219_introduced.pdf (17 pages long
SENATE BILL No. 1415
Introduced by Senator Walters
February 19, 2010
An act to amend Section 69.5 of the Revenue and Taxation Code,
relating to taxation, to take effect immediately, tax levy.
legislative counsel’s digest
SB 1415, as introduced, Walters. Property tax: intercounty base year
The California Constitution authorizes the Legislature to provide that
a person who is either severely disabled or over the age of 55 years may
transfer the base year value, as defined, of property that is eligible for
the homeowners’ property tax exemption to a replacement dwelling
that is of equal or lesser value located within the same county as the
property from which the base year value is transferred, and if a county
ordinance so providing has been adopted, to a replacement dwelling
that is located in a different county.
This bill would authorize any person over the age of 65 years to
transfer the base year value of an original property to a replacement
dwelling located in a different county without the adoption of a county
ordinance so providing. This bill would require this provision to be
applied only to intercounty transfers of base year value that occur on
or after January 1, 2011.
By changing the manner in which local assessors assess property for
property taxation purposes, this bill would impose a state-mandated
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
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.
This bill would take effect immediately as a tax levy, but would
become operative only if Senate Constitutional Amendment ____ of
the 2009–10 Regular Session is approved by the voters.
Vote: majority. Appropriation: no. Fiscal committee: yes.
State-mandated local program: yes.
The people of the State of California do enact as follows:
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