CALIFORNIA LEGISLATURE— 2021–2022 REGULAR SESSION

Senate Bill
No. 1407

Introduced by Senator Becker

February 18, 2022

An act to amend Section 2607 of the Revenue and Taxation Code, relating to taxation.


LEGISLATIVE COUNSEL'S DIGEST


SB 1407, as introduced, Becker. Property taxation.
Existing property tax law authorizes the entire tax on real property to be paid when the first installment is due and payable, as provided, and authorizes the 2nd installment to be paid separately only if the first installment has been paid.
This bill would make a nonsubstantive change to this provision.
Vote: MAJORITY   Appropriation: NO   Fiscal Committee: NO   Local Program: NO  

The people of the State of California do enact as follows:


SECTION 1.

 Section 2607 of the Revenue and Taxation Code is amended to read:

2607.
 The entire tax on real property may be paid when at the time the first installment is due and payable or at any time thereafter until the properties on the current roll become tax defaulted. The second installment may be paid separately only if the first installment has been paid. The tax collector shall accept payment of current year taxes even though prior year delinquencies on the real property may exist. The acceptance of that payment shall not affect the validity of any sale in satisfaction of a lien for defaulted taxes.