Bill Text: CA AB571 | 2015-2016 | Regular Session | Chaptered
Bill Title: Property taxation: property statement: change in ownership statement: penalty.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Passed) 2015-10-05 - Chaptered by Secretary of State - Chapter 501, Statutes of 2015. [AB571 Detail]
Download: California-2015-AB571-Chaptered.html
BILL NUMBER: AB 571 CHAPTERED
BILL TEXT
CHAPTER 501
FILED WITH SECRETARY OF STATE OCTOBER 5, 2015
APPROVED BY GOVERNOR OCTOBER 5, 2015
PASSED THE SENATE SEPTEMBER 3, 2015
PASSED THE ASSEMBLY SEPTEMBER 4, 2015
AMENDED IN SENATE SEPTEMBER 1, 2015
AMENDED IN ASSEMBLY MAY 4, 2015
INTRODUCED BY Assembly Member Brown
FEBRUARY 24, 2015
An act to amend Sections 463 and 483 of the Revenue and Taxation
Code, relating to taxation.
LEGISLATIVE COUNSEL'S DIGEST
AB 571, Brown. Property taxation: property statement: change in
ownership statement: penalty.
Existing law authorizes the county board of equalization or the
assessment appeals board to order the penalty abated for failure to
file a specified property statement or change in ownership statement,
if the assessee establishes to the satisfaction of the county board
of equalization or the assessment appeals board that the failure to
file the property statement or change in ownership statement within
the specified time required was due to reasonable cause and not due
to willful neglect and the assessee has filed a written application
for abatement of the penalty, as provided.
This bill would instead authorize the penalty to be abated if the
assessee establishes that the failure to file the property statement
or change in ownership statement within the specified time period was
due to reasonable cause and circumstances beyond the assessee's
control, and occurred notwithstanding the exercise of ordinary care
in the absence of willful neglect.
THE PEOPLE OF THE STATE OF CALIFORNIA DO ENACT AS FOLLOWS:
SECTION 1. Section 463 of the Revenue and Taxation Code is amended
to read:
463. (a) If any person who is required by law or is requested by
the assessor to make an annual property statement fails to file an
annual property statement within the time limit specified by Section
441 or make and subscribe the affidavit respecting his or her name
and place of residence, a penalty of 10 percent of the assessed value
of the unreported taxable tangible property of that person placed on
the current roll shall be added to the assessment made on the
current roll.
(b) Notice of any penalty added to the secured roll pursuant to
this section shall be mailed by the assessor to the assessee at his
or her address as contained in the official records of the county
assessor.
(c) If the assessee establishes to the satisfaction of the county
board of equalization or the assessment appeals board that the
failure to file the property statement within the time required by
Section 441 was due to reasonable cause and circumstances beyond the
assessee's control, and occurred notwithstanding the exercise of
ordinary care in the absence of willful neglect, it may order the
penalty abated, provided the assessee has filed with the county board
written application for abatement of the penalty within the time
prescribed by law for the filing of applications for assessment
reductions.
(d) If the penalty is abated it shall be canceled or refunded in
the same manner as an amount of tax erroneously charged or collected.
SEC. 2. Section 483 of the Revenue and Taxation Code is amended to
read:
483. (a) If the assessee establishes to the satisfaction of the
county board of equalization or the assessment appeals board that the
failure to file the change in ownership statement within the time
required by subdivision (a) of Section 482 was due to reasonable
cause and circumstances beyond the assessee's control, and occurred
notwithstanding the exercise of ordinary care in the absence of
willful neglect, and has filed the statement with the assessor, the
county board of equalization or the assessment appeals board may
order the penalty abated, provided the assessee has filed with the
county board of equalization or the assessment appeals board a
written application for abatement of the penalty no later than 60
days after the date on which the assessee was notified of the
penalty.
If the penalty is abated it shall be canceled or refunded in the
same manner as an amount of tax erroneously charged or collected.
(b) The provisions of subdivision (a) shall not apply in any
county in which the board of supervisors adopts a resolution to that
effect. In that county the penalty provided for in subdivision (a) of
Section 482 shall be abated if the assessee files the change of
ownership statement with the assessor no later than 60 days after the
date on which the assessee was notified of the penalty.
If the penalty is abated it shall be canceled or refunded in the
same manner as an amount of tax erroneously charged or collected.
(c) (1) If a person or legal entity establishes to the
satisfaction of the county board of equalization or the assessment
appeals board that the failure to file the change in ownership
statement within the time required by subdivision (b) of Section 482
was due to reasonable cause and circumstances beyond the assessee's
control, and occurred notwithstanding the exercise of ordinary care
in the absence of willful neglect, and has filed the statement with
the State Board of Equalization, the county board of equalization or
the assessment appeals board may order the penalty be abated,
provided the person or legal entity has filed with the county board
of equalization or the assessment appeals board a written application
for abatement of the penalty no later than 60 days after the date on
which the person or legal entity was notified of the penalty by the
assessor.
(2) If a written request to file a change in ownership statement,
including a written request to file a complete change in ownership
statement, is mailed by the State Board of Equalization to a person
or legal entity as specified in subdivision (b) of Section 482, and
the assessor determines that the written request was based on
erroneous information in the possession of the board provided by any
person or entity, including, but not limited to, the Franchise Tax
Board, a county assessor, or board staff, the assessor shall abate
the penalty if the person or legal entity required to comply with the
written request notifies both the board and the county assessor
responsible for assessing the penalty of the error no later than 60
days after the date on which the person or legal entity is notified
of the penalty.
(3) If the penalty is abated, it shall be canceled or refunded in
the same manner as an amount of tax erroneously charged or collected.
