Bill Text: CA SB171 | 2011-2012 | Regular Session | Introduced
Bill Title: Property tax revenue allocations: Cordelia Fire
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2012-01-31 - Returned to Secretary of Senate pursuant to Joint Rule 56. [SB171 Detail]
Download: California-2011-SB171-Introduced.html
BILL NUMBER: SB 171 INTRODUCED
BILL TEXT
INTRODUCED BY Senator Wolk
FEBRUARY 3, 2011
An act to add Section 97.79 to the Revenue and Taxation Code,
relating to local government finance, and declaring the urgency
thereof, to take effect immediately.
LEGISLATIVE COUNSEL'S DIGEST
SB 171, as introduced, Wolk. Property tax revenue allocations:
Cordelia Fire Protection District.
Existing property tax law requires the county auditor, in each
fiscal year, to allocate property tax revenue to local jurisdictions
in accordance with specified formulas and procedures, and generally
requires that each jurisdiction be allocated an amount equal to the
total of the amount of revenue allocated to that jurisdiction in the
prior fiscal year, subject to certain modifications, and that
jurisdiction's portion of the annual tax increment, as defined.
Existing property tax law also reduces the amounts of ad valorem
property tax revenue that would otherwise be annually allocated to
the county, cities, and special districts pursuant to these general
allocation requirements by requiring, for purposes of determining
property tax revenue allocations in each county for the 1992-93 and
1993-94 fiscal years, that the amounts of property tax revenue deemed
allocated in the prior fiscal year to the county, cities, and
special districts be reduced in accordance with certain formulas.
Under these provisions for the 1992-93 fiscal year, the formula for
special districts reduces the amounts of property tax revenue deemed
allocated in the prior fiscal year to certain special districts by
35%, not to exceed 10% of a district's total annual revenues for the
1989-90 fiscal year, as reported in a specified publication of the
Controller. Existing law requires the Director of Finance to ensure
that the amount of these revenue reductions for all special districts
equals $375,000,000 for the 1992-93 fiscal year.
Existing law also requires that the revenues not allocated to the
county, cities, and special districts as a result of these reductions
be transferred to the Educational Revenue Augmentation Fund (ERAF)
in that county for allocation to school districts, community college
districts, and the county office of education.
This bill would, for the 2011-12 fiscal year, decrease by $58,310
the total amount of property tax revenue deemed allocated to the
Solano County ERAF for the Cordelia Fire Protection District for the
prior fiscal year. This bill would also require that these allocation
adjustments be incorporated into property tax revenue allocations
for future fiscal years. This bill would also require the Director of
Finance to ensure that this change does not result in an increase in
the amount of a reduction under these provisions for any other
special district. This bill would make findings and declarations
regarding the necessity of a special statute.
By changing the manner in which property tax revenues are
allocated by county officials in the County of Solano, 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.
This bill would declare that it is to take effect immediately as
an urgency statute.
Vote: 2/3. Appropriation: no. Fiscal committee: yes.
State-mandated local program: yes.
THE PEOPLE OF THE STATE OF CALIFORNIA DO ENACT AS FOLLOWS:
SECTION 1. Section 97.79 is added to the Revenue and Taxation
Code, to read:
97.79. (a) (1) Notwithstanding any other law, for the 2011-12
fiscal year, the total amount of ad valorem property tax revenue
deemed allocated by the Solano County Auditor to the Educational
Revenue Augmentation Fund for the Cordelia Fire Protection District
shall be decreased, for the prior fiscal year, by fifty-eight
thousand three hundred ten dollars ($58,310).
(2) Any reduction in the amount of ad valorem property tax
revenues deposited in the county's Educational Revenue Augmentation
Fund resulting from the implementation of paragraph (1) shall be
applied exclusively to reduce the amounts that are allocated from
that fund to school districts and county offices of education, and
shall not be applied to reduce the amount of ad valorem property tax
revenues that are allocated from that fund to community college
districts.
(b) For the 2012-13 fiscal year and each fiscal year thereafter,
the amounts determined under subdivision (a) of Section 96.1, or any
successor to that provision, shall reflect, for a preceding fiscal
year, the allocation adjustments required by this section.
(c) In making the determinations required by subparagraph (A) of
paragraph (3) of subdivision (c) of Section 97.2 for the 2011-12
fiscal year and for each fiscal year thereafter, the Director of
Finance shall ensure that the operation of this section does not
result in a net increase in the total amount of the reduction
required by Section 97.2 for any special district.
SEC. 2. The Legislature finds and declares that a special law is
necessary and that a general law cannot be made applicable within the
meaning of Section 16 of Article IV of the California Constitution
because of the unique fiscal pressures being encountered by the
Cordelia Fire Protection District in providing vital fire protection
services.
SEC. 3. 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. 4. This act is an urgency statute necessary for the immediate
preservation of the public peace, health, or safety within the
meaning of Article IV of the Constitution and shall go into immediate
effect. The facts constituting the necessity are:
In order to provide immediate financial relief to the Cordelia
Fire Protection District so that the district may provide vital fire
protection services that protect the public peace, health, and
safety, it is necessary that this act take effect immediately.
