Bill Text: CA SCA13 | 2009-2010 | Regular Session | Introduced

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Bill Title: Property tax: new construction exclusion: small wind

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2009-06-16 - Set, first hearing. Hearing canceled at the request of author. [SCA13 Detail]

Download: California-2009-SCA13-Introduced.html

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BILL NUMBER: SCA 13	INTRODUCED
	BILL TEXT


INTRODUCED BY   Senator Strickland

                        FEBRUARY 27, 2009

   A resolution to propose to the people of the State of California
an amendment to the Constitution of the State, by amending
subdivision (c) of Section 2 of Article XIII A thereof, relating to
taxation.



	LEGISLATIVE COUNSEL'S DIGEST


   SCA 13, as introduced, Strickland. Property tax: new construction
exclusion: small wind turbines and geothermal heat pump systems.
   The California Constitution generally limits ad valorem taxes on
real property to 1% of the full cash value of that property. For
purposes of this limitation, "full cash value" is defined as the
assessor's valuation of real property as shown on the 1975-76 tax
bill under "full cash value" or, thereafter, the appraised value of
that real property when purchased, newly constructed, or a change in
ownership has occurred.
   This measure would authorize the Legislature to exclude from
classification as "newly constructed" the construction or addition,
on or after January 1, 2010, of a small wind turbine or geothermal
heat pump system.
   Vote: 2/3. Appropriation: no. Fiscal committee: no. State-mandated
local program: no.



   Resolved by the Senate, the Assembly concurring, That the
Legislature of the State of California at its 2009-10 Regular Session
commencing on the first day of December 2008, two-thirds of the
membership of each house concurring, hereby proposes to the people of
the State of California, that the Constitution of the State be
amended as follows:
    That subdivision (c) of Section 2 of Article XIII A thereof is
amended to read:
        (c) For purposes of subdivision (a), the Legislature may
provide that the term "newly constructed" does not include any of the
following:
   (1) The construction or addition of any active solar energy
system.
   (2) The construction or installation of any fire sprinkler system,
other fire extinguishing system, fire detection system, or
fire-related egress improvement, as defined by the Legislature, that
is constructed or installed after the effective date of this
paragraph.
   (3) The construction, installation, or modification on or after
the effective date of this paragraph of any portion or structural
component of a single- or multiple-family dwelling that is eligible
for the homeowner's exemption if the construction, installation, or
modification is for the purpose of making the dwelling more
accessible to a severely disabled person.
   (4) The construction or installation of seismic retrofitting
improvements or improvements utilizing earthquake hazard mitigation
technologies, that are constructed or installed in existing buildings
after the effective date of this paragraph. The Legislature shall
define eligible improvements. This exclusion does not apply to
seismic safety reconstruction or improvements that qualify for
exclusion pursuant to the last sentence of the first paragraph of
subdivision (a).
   (5) The construction, installation, removal, or modification on or
after the effective date of this paragraph of any portion or
structural component of an existing building or structure if the
construction, installation, removal, or modification is for the
purpose of making the building more accessible to, or more usable by,
a disabled person. 
   (6) The construction or addition, on or after January 1, 2010, of
a small wind turbine or geothermal heat pump system, as defined by
the Legislature.