Bill Text: CA AB571 | 2015-2016 | Regular Session | Introduced
NOTE: There are more recent revisions of this legislation. Read Latest Draft
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-Introduced.html
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-Introduced.html
BILL NUMBER: AB 571 INTRODUCED
BILL TEXT
INTRODUCED BY Assembly Member Brown
FEBRUARY 24, 2015
An act to amend Sections 69.5, 463, and 483 of the Revenue and
Taxation Code, relating to taxation.
LEGISLATIVE COUNSEL'S DIGEST
AB 571, as introduced, Brown. Property taxation.
The California Constitution and existing property tax law
authorize persons over the age of 55 and persons who are severely and
permanently disabled, as specified, to transfer the base year value,
as defined, of property to replacement property, if certain
conditions are met.
This bill would additionally authorize the transfer of the base
year value of property to replacement property for persons who have a
severely and permanently disabled child. This bill would apply this
property tax relief to replacement dwellings that are purchased or
newly constructed on or after January 1, 2016.
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.
By imposing new duties upon local county officials with respect to
the implementation of the property tax relief described above, this
bill would impose a state-mandated local program.
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 provisions.
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.
Vote: majority. Appropriation: no. Fiscal committee: yes.
State-mandated local program: yes.
THE PEOPLE OF THE STATE OF CALIFORNIA DO ENACT AS FOLLOWS:
SECTION 1. Section 69.5 of the Revenue and Taxation Code is
amended to read:
69.5. (a) (1) Notwithstanding any other provision of
law, pursuant to subdivision (a) of Section 2 of Article
XIII A of the California Constitution, any person over the age of 55
years, or any severely and permanently disabled
person, or any person with a severely and permanently disabled
child, who resides in property that is eligible for the
homeowners' exemption under subdivision (k) of Section 3 of Article
XIII of the California Constitution and Section 218 may transfer,
subject to the conditions and limitations provided in this section,
the base year value of that property to any replacement dwelling of
equal or lesser value that is located within the same county and is
purchased or newly constructed by that person as his or her principal
residence within two years of the sale by that person of the
original property, provided that the base year value of the original
property shall not be transferred to the replacement dwelling until
the original property is sold.
(2) Notwithstanding the limitation in paragraph (1) requiring that
the original property and the replacement dwelling be located in the
same county, this limitation shall not apply in any county in which
the county board of supervisors, after consultation with local
affected agencies within the boundaries of the county, adopts an
ordinance making the provisions of paragraph (1) also applicable to
situations in which replacement dwellings are located in that county
and the original properties are located in another county within this
state. The authorization contained in this paragraph shall be
applicable in a county only if the ordinance adopted by the board of
supervisors complies with all of the following requirements:
(A) It is adopted only after consultation between the board of
supervisors and all other local affected agencies within the county's
boundaries.
(B) It requires that all claims for transfers of base year value
from original property located in another county be granted if the
claims meet the applicable requirements of both subdivision (a) of
Section 2 of Article XIII A of the California Constitution and this
section.
(C) It requires that all base year valuations of original property
located in another county and determined by its assessor be accepted
in connection with the granting of claims for transfers of base year
value.
(D) It provides that its provisions are operative for a period of
not less than five years.
(E) The ordinance specifies the date on and after which its
provisions shall be applicable. However, the date specified shall not
be earlier than November 9, 1988. The specified applicable date may
be a date earlier than the date the county adopts the ordinance.
(b) In addition to meeting the requirements of subdivision (a),
any person claiming the property tax relief provided by this section
shall be eligible for that relief only if the following conditions
are met:
(1) The claimant is an owner and a resident of the original
property either at the time of its sale, or at the time when the
original property was substantially damaged or destroyed by
misfortune or calamity, or within two years of the purchase or new
construction of the replacement dwelling.
(2) The original property is eligible for the homeowners'
exemption, as the result of the claimant's ownership and occupation
of the property as his or her principal residence, either at the time
of its sale, or at the time when the original property was
substantially damaged or destroyed by misfortune or calamity, or
within two years of the purchase or new construction of the
replacement dwelling.
(3) At the time of the sale of the original property, the claimant
or the claimant's spouse who resides with the claimant is at least
55 years of age, or is severely and permanently
disabled disabled, or has a severely and
permanently disabled child .
(4) At the time of claiming the property tax relief provided by
subdivision (a), the claimant is an owner of a replacement dwelling
and occupies it as his or her principal place of residence and, as a
result thereof, the property is currently eligible for the homeowners'
exemption or would be eligible for the exemption except that the
property is already receiving the exemption because of an exemption
claim filed by the previous owner.
(5) The original property of the claimant is sold by him or her
within two years of the purchase or new construction of the
replacement dwelling. For purposes of this paragraph, the purchase or
new construction of the replacement dwelling includes the purchase
of that portion of land on which the replacement building, structure,
or other shelter constituting a place of abode of the claimant will
be situated and that, pursuant to paragraph (3) of subdivision (g),
constitutes a part of the replacement dwelling.
(6) Except as otherwise provided in paragraph (2) of subdivision
(a), the replacement dwelling, including that portion of land on
which it is situated that is specified in paragraph (5), is located
entirely within the same county as the claimant's original property.
(7) The claimant has not previously been granted, as a claimant,
the property tax relief provided by this section, except that this
paragraph shall not apply to any person who becomes severely and
permanently disabled subsequent to being granted, as a claimant, the
property tax relief provided by this section for any person over the
age of 55 years. In order to prevent duplication of claims under this
section within this state, county assessors shall report quarterly
to the State Board of Equalization that information from claims filed
in accordance with subdivision (f) and from county records as is
specified by the board necessary to identify fully all claims under
this section allowed by assessors and all claimants who have thereby
received relief. The board may specify that the information include
all or a part of the names and social security numbers of claimants
and their spouses and the identity and location of the replacement
dwelling to which the claim applies. The information may be required
in the form of data processing media or other media and in a format
that is compatible with the recordkeeping processes of the counties
and the auditing procedures of the state.
(c) The property tax relief provided by this section shall be
available if the original property or the replacement dwelling, or
both, of the claimant includes, but is not limited to, either of the
following:
(1) A unit or lot within a cooperative housing corporation, a
community apartment project, a condominium project, or a planned unit
development. If the unit or lot constitutes the original property of
the claimant, the assessor shall transfer to the claimant's
replacement dwelling only the base year value of the claimant's unit
or lot and his or her share in any common area reserved as an
appurtenance of that unit or lot. If the unit or lot constitutes the
replacement dwelling of the claimant, the assessor shall transfer the
base year value of the claimant's original property only to the unit
or lot of the claimant and any share of the claimant in any common
area reserved as an appurtenance of that unit or lot.
(2) A manufactured home or a manufactured home and any land owned
by the claimant on which the manufactured home is situated. For
purposes of this paragraph, "land owned by the claimant" includes a
pro rata interest in a resident-owned mobilehome park that is
assessed pursuant to subdivision (b) of Section 62.1.
(A) If the manufactured home or the manufactured home and the land
on which it is situated constitutes the claimant's original
property, the assessor shall transfer to the claimant's replacement
dwelling either the base year value of the manufactured home or the
base year value of the manufactured home and the land on which it is
situated, as appropriate. If the manufactured home dwelling that
constitutes the original property of the claimant includes an
interest in a resident-owned mobilehome park, the assessor shall
transfer to the claimant's replacement dwelling the base year value
of the claimant's manufactured home and his or her pro rata portion
of the real property of the park. No transfer of base year value
shall be made by the assessor of that portion of land that does not
constitute a part of the original property, as provided in paragraph
(4) of subdivision (g).
(B) If the manufactured home or the manufactured home and the land
on which it is situated constitutes the claimant's replacement
dwelling, the assessor shall transfer the base year value of the
claimant's original property either to the manufactured home or the
manufactured home and the land on which it is situated, as
appropriate. If the manufactured home dwelling that constitutes the
replacement dwelling of the claimant includes an interest in a
resident-owned mobilehome park, the assessor shall transfer the base
year value of the claimant's original property to the manufactured
home of the claimant and his or her pro rata portion of the park. No
transfer of base year value shall be made by the assessor to that
portion of land that does not constitute a part of the replacement
dwelling, as provided in paragraph (3) of subdivision (g).
This subdivision shall be subject to the limitations specified in
subdivision (d).
(d) The property tax relief provided by this section shall be
available to a claimant who is the coowner of the original property,
as a joint tenant, a tenant in common, a community property owner, or
a present beneficiary of a trust subject to the following
limitations:
(1) If a single replacement dwelling is purchased or newly
constructed by all of the coowners and each coowner retains an
interest in the replacement dwelling, the claimant shall be eligible
under this section whether or not any or all of the remaining
coowners would otherwise be eligible claimants.
(2) If two or more replacement dwellings are separately purchased
or newly constructed by two or more coowners and more than one
coowner would otherwise be an eligible claimant, only one coowner
shall be eligible under this section. These coowners shall determine
by mutual agreement which one of them shall be deemed eligible.
(3) If two or more replacement dwellings are separately purchased
or newly constructed by two coowners who held the original property
as community property, only the coowner who has attained the age of
55 years, or is severely and permanently disabled,
or has a severely and permanently disabled child, shall
be eligible under this section. If both spouses are over 55 years of
age, they shall determine by mutual agreement which one of them is
eligible.
In the case of coowners whose original property is a multiunit
dwelling, the limitations imposed by paragraphs (2) and (3) shall
only apply to coowners who occupied the same dwelling unit within the
original property at the time specified in paragraph (2) of
subdivision (b).
(e) Upon the sale of original property, the assessor shall
determine a new base year value for that property in accordance with
subdivision (a) of Section 2 of Article XIII A of the California
Constitution and Section 110.1, whether or not a replacement dwelling
is subsequently purchased or newly constructed by the former owner
or owners of the original property.
This section shall not apply unless the transfer of the original
property is a change in ownership that either (1) subjects that
property to reappraisal at its current fair market value in
accordance with Section 110.1 or 5803 or (2) results in a base year
value determined in accordance with this section, Section 69, or
Section 69.3 because the property qualifies under this section,
Section 69, or Section 69.3 as a replacement dwelling or property.
(f) (1) A claimant shall not be eligible for the property tax
relief provided by this section unless the claimant provides to the
assessor, on a form that shall be designed by the State Board of
Equalization and that the assessor shall make available upon request,
the following information:
(A) The name and social security number of each claimant and of
any spouse of the claimant who is a record owner of the replacement
dwelling.
(B) Proof that the claimant or the claimant's spouse who resided
on the original property with the claimant was, at the time of its
sale, at least 55 years of age, or severely and
permanently disabled. disabled, or had a
permanently and disabled child. Proof of severe and permanent
disability shall be considered a certification, signed by a licensed
physician and surgeon of appropriate specialty, attesting to the
claimant's severely and permanently disabled condition.
or a child's seve rely and permanently
disabled condition. In the absence of available proof that a
person is over 55 years of age, the claimant shall certify under
penalty of perjury that the age requirement is met. In the case of a
severely and permanently disabled claimant or a severely and
permanently disabled child either of the following shall be
submitted:
(i) A certification, signed by a licensed physician or surgeon of
appropriate specialty that identifies specific reasons why the
disability necessitates a move to the replacement dwelling and the
disability-related requirements, including any locational
requirements, of a replacement dwelling. The claimant shall
substantiate that the replacement dwelling meets disability-related
requirements so identified and that the primary reason for the move
to the replacement dwelling is to satisfy those requirements. If the
claimant, or the claimant's spouse or guardian, so declares under
penalty of perjury, it shall be rebuttably presumed that the primary
purpose of the move to the replacement dwelling is to satisfy
identified disability-related requirements.
(ii) The claimant's substantiation that the primary purpose of the
move to the replacement dwelling is to alleviate financial burdens
caused by the disability. If the claimant, or the claimant's spouse
or guardian, so declares under penalty of perjury, it shall be
rebuttably presumed that the primary purpose of the move is to
alleviate the financial burdens caused by the disability.
(C) The address and, if known, the assessor's parcel number of the
original property.
(D) The date of the claimant's sale of the original property and
the date of the claimant's purchase or new construction of a
replacement dwelling.
(E) A statement by the claimant that he or she occupied the
replacement dwelling as his or her principal place of residence on
the date of the filing of his or her claim.
(F) Any claim under this section shall be filed within three years
of the date the replacement dwelling was purchased or the new
construction of the replacement dwelling was completed subject to
subdivision (k) or (m).
(2) A claim for transfer of base year value under this section
that is filed after the expiration of the filing period set forth in
subparagraph (F) of paragraph (1) shall be considered by the
assessor, subject to all of the following conditions:
(A) Any base year value transfer granted pursuant to that claim
shall apply commencing with the lien date of the assessment year in
which the claim is filed.
(B) The full cash value of the replacement property in the
assessment year described in subparagraph (A) shall be the base year
value of the real property in the assessment year in which the base
year value was transferred, factored to the assessment year described
in subparagraph (A) for both of the following:
(i) Inflation as annually determined in accordance with paragraph
(1) of subdivision (a) of Section 51.
(ii) Any subsequent new construction occurring with respect to the
subject real property that does not qualify for property tax relief
pursuant to the criteria set forth in subparagraphs (A) and (B) of
paragraph (4) of subdivision (h).
(g) For purposes of this section:
(1) "Person over the age of 55 years" means any person or the
spouse of any person who has attained the age of 55 years or older at
the time of the sale of the original property.
(2) "Base year value of the original property" means its base year
value, as determined in accordance with Section 110.1, with the
adjustments permitted by subdivision (b) of Section 2 of Article XIII
A of the California Constitution and subdivision (f) of Section
110.1, determined as of the date immediately prior to the date that
the original property is sold by the claimant, or in the case where
the original property has been substantially damaged or destroyed by
misfortune or calamity and the owner does not rebuild on the original
property, determined as of the date immediately prior to the
misfortune or calamity.
If the replacement dwelling is purchased or newly constructed
after the transfer of the original property, "base year value of the
original property" also includes any inflation factor adjustments
permitted by subdivision (f) of Section 110.1 for the period
subsequent to the sale of the original property. The base year or
years used to compute the "base year value of the original property"
shall be deemed to be the base year or years of any property to which
that base year value is transferred pursuant to this section.
(3) "Replacement dwelling" means a building, structure, or other
shelter constituting a place of abode, whether real property or
personal property, that is owned and occupied by a claimant as his or
her principal place of residence, and any land owned by the claimant
on which the building, structure, or other shelter is situated. For
purposes of this paragraph, land constituting a part of a replacement
dwelling includes only that area of reasonable size that is used as
a site for a residence, and "land owned by the claimant" includes
land for which the claimant either holds a leasehold interest
described in subdivision (c) of Section 61 or a land purchase
contract. Each unit of a multiunit dwelling shall be considered a
separate replacement dwelling. For purposes of this paragraph, "area
of reasonable size that is used as a site for a residence" includes
all land if any nonresidential uses of the property are only
incidental to the use of the property as a residential site. For
purposes of this paragraph, "land owned by the claimant" includes an
ownership interest in a resident-owned mobilehome park that is
assessed pursuant to subdivision (b) of Section 62.1.
(4) "Original property" means a building, structure, or other
shelter constituting a place of abode, whether real property or
personal property, that is owned and occupied by a claimant as his or
her principal place of residence, and any land owned by the claimant
on which the building, structure, or other shelter is situated. For
purposes of this paragraph, land constituting a part of the original
property includes only that area of reasonable size that is used as a
site for a residence, and "land owned by the claimant" includes land
for which the claimant either holds a leasehold interest described
in subdivision (c) of Section 61 or a land purchase contract. Each
unit of a multiunit dwelling shall be considered a separate original
property. For purposes of this paragraph, "area of reasonable size
that is used as a site for a residence" includes all land if any
nonresidential uses of the property are only incidental to the use of
the property as a residential site. For purposes of this paragraph,
"land owned by the claimant" includes an ownership interest in a
resident-owned mobilehome park that is assessed pursuant to
subdivision (b) of Section 62.1.
(5) "Equal or lesser value" means that the amount of the full cash
value of a replacement dwelling does not exceed one of the
following:
(A) One hundred percent of the amount of the full cash value of
the original property if the replacement dwelling is purchased or
newly constructed prior to the date of the sale of the original
property.
(B) One hundred and five percent of the amount of the full cash
value of the original property if the replacement dwelling is
purchased or newly constructed within the first year following the
date of the sale of the original property.
(C) One hundred and ten percent of the amount of the full cash
value of the original property if the replacement dwelling is
purchased or newly constructed within the second year following the
date of the sale of the original property.
For the purposes of this paragraph, except as otherwise provided
in paragraph (4) of subdivision (h), if the replacement dwelling is,
in part, purchased and, in part, newly constructed, the date the
"replacement dwelling is purchased or newly constructed" is the date
of purchase or the date of completion of construction, whichever is
later.
(6) "Full cash value of the replacement dwelling" means its full
cash value, determined in accordance with Section 110.1, as of the
date on which it was purchased or new construction was completed, and
after the purchase or the completion of new construction.
(7) "Full cash value of the original property" means, either:
(A) Its new base year value, determined in accordance with
subdivision (e), without the application of subdivision (h) of
Section 2 of Article XIII A of the California Constitution, plus the
adjustments permitted by subdivision (b) of Section 2 of Article XIII
A and subdivision (f) of Section 110.1 for the period from the date
of its sale by the claimant to the date on which the replacement
property was purchased or new construction was completed.
(B) In the case where the original property has been substantially
damaged or destroyed by misfortune or calamity and the owner does
not rebuild on the original property, its full cash value, as
determined in accordance with Section 110, immediately prior to its
substantial damage or destruction by misfortune or calamity, as
determined by the county assessor of the county in which the property
is located, without the application of subdivision (h) of Section 2
of Article XIII A of the California Constitution, plus the
adjustments permitted by subdivision (b) of Section 2 of Article XIII
A of the California Constitution and subdivision (f) of Section
110.1, for the period from the date of its sale by the claimant to
the date on which the replacement property was purchased or new
construction was completed.
(8) "Sale" means any change in ownership of the original property
for consideration.
(9) "Claimant" means any person claiming the property tax relief
provided by this section. If a spouse of that person is a record
owner of the replacement dwelling, the spouse is also a claimant for
purposes of determining whether in any future claim filed by the
spouse under this section the condition of eligibility specified in
paragraph (7) of subdivision (b) has been met.
(10) "Property that is eligible for the homeowners' exemption"
includes property that is the principal place of residence of its
owner and is entitled to exemption pursuant to Section 205.5.
(11) "Person" means any individual, but does not include any firm,
partnership, association, corporation, company, or other legal
entity or organization of any kind. "Person" includes an individual
who is the present beneficiary of a trust.
(12) "Severely and permanently disabled" means any person
described in subdivision (b) of Section 74.3.
(13) For the purposes of this section, property is "substantially
damaged or destroyed by misfortune or calamity" if either the land or
the improvements sustain physical damage amounting to more than 50
percent of either the land's or the improvement's full cash value
immediately prior to the misfortune or calamity. Damage includes a
diminution in the value of property as a result of restricted access
to the property where the restricted access was caused by the
misfortune or calamity and is permanent in nature.
(h) (1) Upon the timely filing of a claim described in
subparagraph (F) of paragraph (1) of subdivision (f), the assessor
shall adjust the new base year value of the replacement dwelling in
conformity with this section. This adjustment shall be made as of the
latest of the following dates:
(A) The date the original property is sold.
(B) The date the replacement dwelling is purchased.
(C) The date the new construction of the replacement dwelling is
completed.
(2) Any taxes that were levied on the replacement dwelling prior
to the filing of the claim on the basis of the replacement dwelling's
new base year value, and any allowable annual adjustments thereto,
shall be canceled or refunded to the claimant to the extent that the
taxes exceed the amount that would be due when determined on the
basis of the adjusted new base year value.
(3) Notwithstanding Section 75.10, Chapter 3.5 (commencing with
Section 75) shall be utilized for purposes of implementing this
subdivision, including adjustments of the new base year value of
replacement dwellings acquired prior to the sale of the original
property.
(4) In the case where a claim under this section has been timely
filed and granted, and new construction is performed upon the
replacement dwelling subsequent to the transfer of base year value,
the property tax relief provided by this section also shall apply to
the replacement dwelling, as improved, and thus there shall be no
reassessment upon completion of the new construction if both of the
following conditions are met:
(A) The new construction is completed within two years of the date
of the sale of the original property and the owner notifies the
assessor in writing of completion of the new construction within six
months after completion.
(B) The fair market value of the new construction on the date of
completion, plus the full cash value of the replacement dwelling on
the date of acquisition, is not more than the full cash value of the
original property as determined pursuant to paragraph (7) of
subdivision (g) for purposes of granting the original claim.
(i) Any claimant may rescind a claim for the property tax relief
provided by this section and shall not be considered to have received
that relief for purposes of paragraph (7) of subdivision (b), and
the assessor shall grant the rescission, if a written notice of
rescission is delivered to the office of the assessor as follows:
(1) A written notice of rescission signed by the original filing
claimant or claimants is delivered to the office of the assessor in
which the original claim was filed.
(2) (A) Except as otherwise
provided in this paragraph, the notice of rescission is delivered to
the office of the assessor before the date that the county first
issues, as a result of relief granted under this section, a refund
check for property taxes imposed upon the replacement dwelling. If
granting relief will not result in a refund of property taxes, then
the notice shall be delivered before payment is first made of any
property taxes, or any portion thereof, imposed upon the replacement
dwelling consistent with relief granted under this section. If
payment of the taxes is not made, then notice shall be delivered
before the first date that those property taxes, or any portion
thereof, imposed upon the replacement dwelling, consistent with
relief granted under this section, are delinquent.
(B) Notwithstanding any other provision in this division, any time
the notice of rescission is delivered to the office of the assessor
within six years after relief was granted, provided that the
replacement property has been vacated as the claimant's principal
place of residence within 90 days after the original claim was filed,
regardless of whether the property continues to receive the
homeowners' exemption. If the rescission increases the base year
value of a property, or the homeowners' exemption has been
incorrectly allowed, appropriate escape assessments or supplemental
assessments, including interest as provided in Section 506, shall be
imposed. The limitations periods for any escape assessments or
supplemental assessments shall not commence until July 1 of the
assessment year in which the notice of rescission is delivered to the
office of the assessor.
(3) The notice is accompanied by the payment of a fee as the
assessor may require, provided that the fee shall not exceed an
amount reasonably related to the estimated cost of processing a
rescission claim, including both direct costs and developmental and
indirect costs, such as costs for overhead, personnel, supplies,
materials, office space, and computers.
(j) (1) With respect to the transfer of base year value of
original properties to replacement dwellings located in the same
county, this section, except as provided in paragraph (3) or (4),
shall apply to any replacement dwelling that is purchased or newly
constructed on or after November 6, 1986.
(2) With respect to the transfer of base year value of original
properties to replacement dwellings located in different counties,
except as provided in paragraph (4), this section shall apply to any
replacement dwelling that is purchased or newly constructed on or
after the date specified in accordance with subparagraph (E) of
paragraph (2) of subdivision (a) in the ordinance of the county in
which the replacement dwelling is located, but shall not apply to any
replacement dwelling which was purchased or newly constructed before
November 9, 1988.
(3) With respect to the transfer of base year value by a severely
and permanently disabled person, this section shall apply only to
replacement dwellings that are purchased or newly constructed on or
after June 6, 1990.
(4) The amendments made to subdivision (e) by the act adding this
paragraph shall apply only to replacement dwellings under Section 69
that are acquired or newly constructed on or after October 20, 1991,
and shall apply commencing with the 1991-92 fiscal year.
(k) (1) In the case in which a county adopts an ordinance pursuant
to paragraph (2) of subdivision (a) that establishes an applicable
date which is more than three years prior to the date of adoption of
the ordinance, those potential claimants who purchased or constructed
replacement dwellings more than three years prior to the date of
adoption of the ordinance and who would, therefore, be precluded from
filing a timely claim, shall be deemed to have timely filed a claim
if the claim is filed within three years after the date that the
ordinance is adopted. This paragraph may not be construed as a waiver
of any other requirement of this section.
(2) In the case in which a county assessor corrects a base year
value to reflect a pro rata change in ownership of a resident-owned
mobilehome park that occurred between January 1, 1989, and January 1,
2002, pursuant to paragraph (4) of subdivision (b) of Section 62.1,
those claimants who purchased or constructed replacement dwellings
more than three years prior to the correction and who would,
therefore, be precluded from filing a timely claim, shall be deemed
to have timely filed a claim if the claim is filed within three years
of the date of notice of the correction of the base year value to
reflect the pro rata change in ownership. This paragraph may not be
construed as a waiver of any other requirement of this section.
(3) This subdivision does not apply to a claimant who has
transferred his or her replacement dwelling prior to filing a claim.
(4) The property tax relief provided by this section, but filed
under this subdivision, shall apply prospectively only, commencing
with the lien date of the assessment year in which the claim is
filed. There shall be no refund or cancellation of taxes prior to the
date that the claim is filed.
(l) No escape assessment may be levied if a transfer of base year
value under this section has been erroneously granted by the assessor
pursuant to an expired ordinance authorizing intercounty transfers
of base year value.
(m) (1) The amendments made to subdivisions (b) and (g) of this
section by Chapter 613 of the Statutes of 2001 shall apply:
(A) With respect to the transfer of base year value of original
properties to replacement dwellings located in the same county, to
any replacement dwelling that is purchased or newly constructed on or
after November 6, 1986.
(B) With respect to the transfer of base year value of original
properties to replacement dwellings located in different counties, to
any replacement dwelling that is purchased or newly constructed on
or after the date specified in accordance with subparagraph (E) of
paragraph (2) of subdivision (a) in the ordinance of the county in
which the replacement dwelling is located, but not to any replacement
dwelling that was purchased or newly constructed before November 9,
1988.
(C) With respect to the transfer of base year value by a severely
and permanently disabled person, to replacement dwellings that are
purchased or newly constructed on or after June 6, 1990.
(2) The property tax relief provided by this section in accordance
with this subdivision shall apply prospectively only commencing with
the lien date of the assessment year in which the claim is filed.
There shall be no refund or cancellation of taxes prior to the date
that the claim is filed.
(n) A claim filed under this section is not a public document and
is not subject to public inspection, except that a claim shall be
available for inspection by the claimant or the claimant's spouse,
the claimant's or the claimant's spouse's legal representative, the
trustee of a trust in which the claimant or the claimant's spouse is
a present beneficiary, and the executor or administrator of the
claimant's or the claimant's spouse's estate.
(o) The amendments made to this section by the act adding this
subdivision shall apply commencing with the lien date for the 2012-13
fiscal year.
(p) With respect to the transfer of base year value by a person
with a severely and permanently disabled child, this section shall
only apply to replacement dwellings that are purchased or newly
constructed on or afer January 1, 2016.
SEC. 2. 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.
Notice
(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.
If
(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 not due to 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.
If
(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. 3. 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 not due to 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 not due to
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.
SEC. 4. If the Commission on State Mandates determines that this
act contains costs mandated by the state, reimbursement to local
agencies and school districts for those costs shall be made pursuant
to Part 7 (commencing with Section 17500) of Division 4 of Title 2 of
the Government Code.
SEC. 5. Notwithstanding Section 2229 of the Revenue and Taxation
Code, no appropriation is made by this act and the state shall not
reimburse any local agency for any property tax revenues lost by it
pursuant to this act.
