BILL NUMBER: AB 852 AMENDED
BILL TEXT
AMENDED IN SENATE JULY 14, 2009
AMENDED IN SENATE JULY 1, 2009
AMENDED IN ASSEMBLY MAY 4, 2009
AMENDED IN ASSEMBLY APRIL 23, 2009
INTRODUCED BY Assembly Member Fong
FEBRUARY 26, 2009
An act to amend Section 441 of the Revenue and Taxation Code,
relating to taxation.
LEGISLATIVE COUNSEL'S DIGEST
AB 852, as amended, Fong. Property taxation: statement.
Existing law requires taxpayers that meet certain criteria to file
a signed property statement with the county assessor. Existing law
authorizes the county assessor to refuse to accept any property
statement that he or she determines to be in error.
This bill would authorize the county assessor to refuse to accept
any property statement that is not in the requested format and to
require the electronic filing of a property statement, as provided.
This bill would require the county assessor, if he or she requires a
property statement to be filed electronically, to notify the
taxpayer, in writing, of this requirement. This bill would
authorize a county assessor to apply a penalty on a taxpayer, as
provided, if a taxpayer fails to file a property statement
electronically. This bill would require the State Board of
Equalization to adopt equipment category codes, as specified, and
would require taxpayers filing a property statement electronically to
use the equipment category codes, as specified.
Vote: majority. Appropriation: no. Fiscal committee: yes.
State-mandated local program: no.
THE PEOPLE OF THE STATE OF CALIFORNIA DO ENACT AS FOLLOWS:
SECTION 1. Section 441 of the Revenue and Taxation Code is amended
to read:
441. (a) Each person owning taxable personal property, other than
a manufactured home subject to Part 13 (commencing with Section
5800), having an aggregate cost of one hundred thousand dollars
($100,000) or more for any assessment year shall file a signed
property statement with the assessor. Every person owning personal
property that does not require the filing of a property statement or
real property shall, upon request of the assessor, file a signed
property statement. Failure of the assessor to request or secure the
property statement does not render any assessment invalid.
(b) The property statement shall be declared to be true under the
penalty of perjury and filed annually with the assessor between the
lien date and 5 p.m. on April 1. The penalty provided by Section 463
applies for property statements not filed by May 7. If May 7 falls on
a Saturday, Sunday, or legal holiday, a property statement that is
mailed and postmarked on the next business day shall be deemed to
have been filed between the lien date and 5 p.m. on May 7. If, on the
dates specified in this subdivision, the county's offices are closed
for the entire day, that day is considered a legal holiday for
purposes of this section.
(c) The property statement may be filed with the assessor through
the United States mail, properly addressed with postage prepaid. For
purposes of determining the date upon which the property statement is
deemed filed with the assessor, the date of postmark as affixed by
the United States Postal Service, or the date certified by a bona
fide private courier service on the envelope containing the
application, shall control. This subdivision shall be applicable to
every taxing agency, including, but not limited to, a chartered city
and county, or chartered city.
(d) (1) At any time, as required by the assessor for assessment
purposes, every person shall make available for examination
information or records regarding his or her property or any other
personal property located on premises he or she owns or controls. In
this connection details of property acquisition transactions,
construction and development costs, rental income, and other data
relevant to the determination of an estimate of value are to be
considered as information essential to the proper discharge of the
assessor's duties.
(2) (A) This subdivision shall also apply to an owner-builder or
an owner-developer of new construction that is sold to a third party,
is constructed on behalf of a third party, or is constructed for the
purpose of selling that property to a third party.
(B) The owner-builder or owner-developer of new construction
described in subparagraph (A), shall, within 45 days of receipt of a
written request by the assessor for information or records, provide
the assessor with all information and records regarding that
property. The information and records provided to the assessor shall
include the total consideration provided either by the purchaser or
on behalf of the purchaser that was paid or provided either, as part
of or outside of the purchase agreement, including, but not limited
to, consideration paid or provided for the purchase or acquisition of
upgrades, additions, or for any other additional or supplemental
work performed or arranged for by the owner-builder or
owner-developer on behalf of the purchaser.
(e) In the case of a corporate owner of property, the property
statement shall be signed either by an officer of the corporation or
an employee or agent who has been designated in writing by the board
of directors to sign the statements on behalf of the corporation.
(f) In the case of property owned by a bank or other financial
institution and leased to an entity other than a bank or other
financial institution, the property statement shall be submitted by
the owner bank or other financial institution.
(g) The assessor may refuse to accept any property statement he or
she determines to be in error or not in the requested format.
(h) If a taxpayer fails to provide information to the assessor
pursuant to subdivision (d) and introduces any requested materials or
information at any assessment appeals board hearing, the assessor
may request and shall be granted a continuance for a reasonable
period of time. The continuance shall extend the two-year period
specified in subdivision (c) of Section 1604 for a period of time
equal to the period of the continuance.
(i) Notwithstanding any other provision of law, every person
required to file a property statement pursuant to this section shall
be permitted to amend that property statement until May 31 of the
year in which the property statement is due, for errors and omissions
not the result of willful intent to erroneously report. The penalty
authorized by Section 463 does not apply to an amended statement
received prior to May 31, provided the original statement is not
subject to penalty pursuant to subdivision (b). The amended property
statement shall otherwise conform to the requirements of a property
statement as provided in this article.
(j) This subdivision shall apply to the oil, gas, and mineral
extraction industry only. Any information that is necessary to file a
true, correct, and complete statement shall be made available by the
assessor, upon request, to the taxpayer by mail or at the office of
the assessor by February 28. For each business day beyond February 28
that the information is unavailable, the filing deadline in
subdivision (b) shall be extended in that county by one business day,
for those statements affected by the delay. In no case shall the
filing deadline be extended beyond June 1 or the first business day
thereafter.
(k) The assessor may accept the filing of a property statement by
the use of electronic media. In lieu of the signature required by
subdivision (a) and the declaration under penalty of perjury required
by subdivision (b), property statements filed using electronic media
shall be authenticated pursuant to methods specified by the assessor
and approved by the board. For purposes of this subdivision,
electronic media includes, but is not limited to, computer modem,
magnetic media, optical disk, and facsimile machine.
(l) (1) The assessor may require the property statement to be
filed electronically.
(2) A property statement that is filed electronically pursuant to
this subdivision shall satisfy both of the following:
(A) Be filed using electronic Internet media in a form and
pursuant to methods as may be specified by the assessor and approved
by the board.
(B) In lieu of the signature required by subdivision (a) and the
declaration under penalty of perjury required by subdivision (b), be
authenticated pursuant to methods specified by the assessor and
approved by the board.
(3) If an assessor requires a property statement to be filed
electronically pursuant to this subdivision, the assessor shall
notify the taxpayer, in writing, of this requirement.
(4) (A) For the first year in which an
assessor requires a taxpayer to file a property statement
electronically pursuant to this subdivision, the taxpayer may, for
that one year, comply with all existing filing requirements and
deadlines with paper filings. After that first year, and in all
subsequent years, the taxpayer shall file the property statement
electronically pursuant to this subdivision.
(B) The one-year period to comply with all existing filing
requirements and deadlines with paper filings authorized pursuant to
subparagraph (A) shall begin on the date the notification required by
paragraph (3) is sent to the taxpayer.
(5) This subdivision shall only apply to taxpayers owning taxable
personal property, other than a manufactured home, having an
aggregate assessed value of one hundred thousand dollars ($100,000)
or more in the immediate prior year.
(6) The assessor may, in any given year, waive the electronic
filing requirements of this subdivision for a taxpayer who
demonstrates that this requirement would place an unreasonable burden
on his or her business.
(7) An assessor who requires a taxpayer to file a property
statement electronically pursuant to this subdivision may apply a
penalty on a taxpayer as provided by Section 463 if the taxpayer
fails to file the property statement electronically.
(m) (1) After receiving the notice required by Section 1162, the
manager in control of a fleet of fractionally owned aircraft shall
file with the lead county assessor's office one signed property
statement for all of its aircraft that have acquired situs in the
state, as described in Section 1161.
(2) Flight data required to compute fractionally owned aircraft
allocation under Section 1161 shall be segregated by airport.
(n) (1) After receiving the notice required by paragraph (5) of
subdivision (b) of Section 1153.5, a commercial air carrier whose
certificated aircraft is subject to Article 6 (commencing with
Section 1150) of Chapter 5 shall file with the lead county assessor's
office designated under Section 1153.5 one signed property statement
for its personal property at all airport locations and fixtures at
all airport locations.
(2) Each commercial air carrier may file one schedule for all of
its certificated aircraft that have acquired situs in this state
under Section 1151.
(3) Flight data required to compute certificated aircraft
allocation under Section 1152 and subdivision (g) of Section 202 of
Title 18 of the California Code of Regulations shall be segregated by
airport location.
(4) Beginning with the 2006 assessment year, a commercial air
carrier may file a statement described in this subdivision
electronically by means of the California Assessor's Standard Data
Record (SDR) network. If the SDR is not equipped to accept electronic
filings for the 2006 assessment year, an air carrier may file a
printed version of its property statement for that year with its lead
county assessor's office.
(5) This subdivision shall remain in effect only until December
31, 2010, and as of that date is repealed.
(o) (1) On or before January 1, 2011, the State Board of
Equalization shall, in consultation with the California Assessors'
Association and representatives of taxpayers, adopt equipment
category codes for property statements filed electronically pursuant
to subdivision (l) that request these codes.
(2) (A) On and after January 1, 2012,
taxpayers filing property statements electronically pursuant to
subdivision (l) shall use the equipment category codes specified in
paragraph (1).
(B) An assessor shall not penalize a taxpayer for failing to use
the equipment category codes specified in paragraph (1) if the State
Board of Equalization fails to adopt the equipment category codes on
or before the date specified in paragraph (1).