AB 2458: Qualified special taxes: exemption: information.

Existing law authorizes school districts to impose qualified special taxes, subject to specified constitutional and statutory provisions. Existing law defines qualified special taxes for those purposes as taxes that apply uniformly to all taxpayers or all real property within a school district but may provide for an exemption for persons who are 65 years of age or older, for persons receiving Supplemental Security Income for a disability, or for persons receiving Social Security Disability Insurance benefits, as specified. Existing law authorizes a school district to enter into an agreement with the county to collect any special tax on behalf of the district.

Existing property tax law requires that each county tax bill, or a statement accompanying that bill, include specified information.

This bill would, commencing on January 1, 2020, require a school district that provides for an exemption from a qualified special tax described above, and contracts or enters into an agreement with the county to collect the qualified special tax within the district, to annually provide specified information relating to that exemption to the county tax collector. The bill would require a county tax collector that receives that information to include a hyperlink, identified as Parcel Tax Exemptions, on the tax collectors Internet Web site homepage to another location on the tax collectors Internet Web site that contains the information submitted by the school district to the tax collector relating to that exemption, except as specified. The bill would, if a school district provides for an exemption from a qualified special tax and enters into an agreement with the county to collect the tax as described above, require a county tax collector to include on each county tax bill information indicating that school district parcel tax exemption information is available on the tax collectors Internet Web site, except as specified. By imposing new duties on county officials relating to property tax administration, this bill would impose a state-mandated local program.

This bill would incorporate additional changes to Section 50079 of the Government Code proposed by AB 2954 to be operative only if this bill and AB 2954 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, 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.