Bill Text: CA SB85 | 2009-2010 | Regular Session | Amended

NOTE: There are more recent revisions of this legislation. Read Latest Draft

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Bill Title: Local government finance.

Spectrum: Bipartisan Bill

Status: (Passed) 2010-02-24 - Chaptered by Secretary of State. Chapter 5, Statutes of 2010. [SB85 Detail]

Download: California-2009-SB85-Amended.html

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BILL NUMBER: SB 85	AMENDED
	BILL TEXT

	AMENDED IN ASSEMBLY  SEPTEMBER 4, 2009

INTRODUCED BY    Committee on Budget and Fiscal Review
  Senator   Cogdill 
    (   Coauthor:   Senator   Denham
  ) 

                        JANUARY 20, 2009

    An act relating to the Budget Act of 2009.  
An act to add Section 96.11 to the Revenue and Taxation Code,
relating to local government finance. 


	LEGISLATIVE COUNSEL'S DIGEST


   SB 85, as amended,  Committee on Budget and Fiscal Review
  Cogdill  . Budget Act of 2009. 
 Local government finance.  
   Existing property tax law requires the county auditor, in each
fiscal year, to allocate property tax revenues 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. 

   This bill would, for purposes of property tax revenue allocations
for the 2011-12 and 2012-13 fiscal years, require the county auditor
for a county for which a negative sum was calculated pursuant to a
specified former statute, in reducing the amount of property tax
revenue otherwise allocated to the county by an amount attributable
to that negative sum, to apply a reduction amount equal to the
reduction amount determined for the 2010-11 fiscal year. By imposing
new duties in the annual allocation of ad valorem property tax
revenues, 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 no reimbursement is required by this
act for a specified reason.  
   This bill would express the intent of the Legislature to enact
statutory changes relating to the Budget Act of 2009. 
   Vote: majority. Appropriation: no. Fiscal committee:  no
  yes  . State-mandated local program:  no
  yes  .


THE PEOPLE OF THE STATE OF CALIFORNIA DO ENACT AS FOLLOWS:

   SECTION 1.    Section 96.11 is added to the 
 Revenue and Taxation Code   , to read:  
   96.11.  Notwithstanding any other provision of this article, for
purposes of property tax revenue allocations, the county auditor of a
county for which a negative sum was calculated pursuant to
subdivision (a) of former Section 97.75 as that section read on
September 19, 1983, shall, in reducing the amount of property tax
revenue that otherwise would be allocated to the county by an amount
attributable to that negative sum, do all of the following:
   (a) For the 2011-12 and 2012-13 fiscal years, apply a reduction
amount that is equal to the reduction amount that was determined for
the 2010-11 fiscal year.
   (b) For the 2013-14 fiscal year, apply a reduction amount that is
determined on the basis of the reduction amount applied for the
2010-11 fiscal year, without any increase in that latter amount for
the 2011-12 and 2012-13 fiscal years.
   (c) For the 2014-15 fiscal year and each fiscal year thereafter,
apply a reduction amount that is determined on the basis of the
reduction amount applied for the immediately preceding fiscal year.

   SEC. 2.    No reimbursement is required by this act
pursuant to Section 6 of Article XIII B of the California
Constitution because this act provides for offsetting savings to
local agencies or school districts that result in no net costs to the
local agencies or school districts, within the meaning of Section
17556 of the Government Code.  
  SECTION 1.    It is the intent of the Legislature
to enact statutory changes relating to the Budget Act of 2009.