AB 2425: Property taxation: property records: transmission by mail or electronic format.

Existing property tax law requires, upon request of an assessee of property or designated representative, a county assessor to permit the assessee or representative to inspect or copy all information, documents, and records, other than market data, whether or not required to be kept or prepared by the assessor, relating to the appraisal and the assessment of the assessees property, and any penalties and interest thereon.

This bill would require, upon written request of an assessee or the assessees designated representative, the assessor to transmit the information, documents, or records by mail, or in electronic format if the information, documents, or records are available in electronic format or have been previously digitized. By imposing a new duty on county assessors, this bill would impose a state-mandated local program.

Existing property tax law, if the assessor, pursuant to the request of any party, provides information or records that the assessor is not required by law to prepare or keep, authorizes the county to require that a fee reasonably related to the actual cost of developing and providing that information be paid by the party receiving the information, including developmental and indirect costs.

This bill would provide that fees for costs of providing information or records that the assessor is not required by law to prepare or keep do not apply to information, documents, or records requested by the assessee or representative if that information is transmitted in electronic format, except that any developmental or indirect costs to provide that information, such as costs to acquire or compile data that is not required to be kept or prepared by the assessor, may be recovered.

Existing property tax law requires each person owning taxable personal property, other than a certain class of manufactured housing, having an aggregate cost of $100,000 or more for any assessment year to file a signed property statement with the assessor. Existing property tax law also requires every person, as required by the county assessor, to make available for examination information or records regarding his or her property or any other personal property located on premises that he or she owns or controls.

This bill would require, upon written request of an assessor, the assessee or the assessees designated representative to transmit the information or records by mail, or in electronic format if the information or records are available in electronic format or have been previously digitized.

Existing property tax law requires a person owning, claiming, possessing, or controlling property subject to local assessment to make available at his or her principal place of business, principal location or principal address in California, or at a place mutually agreeable to the county assessor and the person, a true copy of business records relevant to the amount, cost, and value of all property that he or she owns, claims, possesses, or controls within the county.

This bill would eliminate the requirement of making a true copy of business records available at a place mutually agreeable to the county assessor and the person, and would require, upon written request of an assessor, that copy business records be transmitted by an assessee or the assessees designated representative by mail, or electronic format if the business records are available in electronic format or have been previously digitized.

This bill would incorporate additional changes to Section 408 of the Revenue and Taxation Code proposed by SB 1172 to be operative only if this bill and SB 1172 are enacted and this bill is enacted last.

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 no reimbursement is required by this act for a specified reason.