Taxation.

(1) 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. For purposes of these provisions, existing law specifies that taxable real property has changed ownership when that property is leased for 35 years or more, including renewal options. Existing law conclusively presumes that all homes that are eligible for the homeowners' exemption, other than specified manufactured homes and floating homes, and that are on leased land are under a lease that have a renewal option of at least 35 years. This bill would make technical, nonsubstantive changes to this provision. (2) The California Constitution excludes from a "change in ownership" specified property transfers of a principal residence and the first $1,000,000 of the value of other real property between parents and their children, as defined by the Legislature. Existing law includes as a transfer, the transfer of a present beneficial ownership of property through the medium of a trust. Existing law requires those seeking this exclusion to file a claim with the county assessor. The claim is not a public document, but may be inspected by the transferee and the transferor or their respective spouse, transferor's or the transferee's legal representative, and the executor or administrator of the transferee's or transferor's estate. This bill would authorize the trustee of the transferee's trust to file a claim with the assessor and to furnish a written certification, as provided, and would further authorize the trustee of the transferee's or transferor's trust to inspect the claim. (3) The California Constitution and existing property tax law authorize taxpayers to transfer the base year value, as defined, of property to replacement property, if the claimant, who is a person claiming the property tax relief, meets certain conditions. Existing law also authorizes the coowner of the original property, as a joint tenant, a tenant in common, or a community property owner, to claim the property tax relief, as provided. Existing law generally defines a person to be an individual. This bill would clarify that the term "person" includes an individual who is the present beneficiary of a trust and that a coowner includes a present beneficiary of a trust. (4) Existing property tax law provides, pursuant to a specified provision of the California Constitution, for a homeowners' property tax exemption in the amount of $7,000 of the full value of a "dwelling," as defined. This bill would clarify that a dwelling that is damaged in a misfortune or calamity is not disqualified from receiving the homeowners' exemption, if certain conditions are met. This bill would clarify that a dwelling that does not exist on the lien date because it has been totally destroyed is disqualified from receiving the homeowner's exemption until the structure has been replaced and is occupied as a dwelling. This bill would also delete provisions providing that dwellings destroyed by specified disasters for which the Governor proclaimed a state of emergency are not disqualified from receiving the exemption, and would replace them with a general provision. (5) Existing property tax law requires any property, not exempted from taxation by federal law or pursuant to the California Constitution, to be assessed at its full cash value. Existing law also establishes a rebuttable presumption of valuation at full value, provided certain conditions are met, for each taxable year from the 1984–85 tax year to the 2010–11 tax year, inclusive, for intercounty pipeline rights-of-way on publicly or privately owned property. This bill would extend the application of this rebuttable presumption to the 2015–16 fiscal year. (6) Existing law requires county boards to meet to equalize the assessment of property on the local roll, as provided, and authorizes a taxpayer to apply to a county assessment appeals board for an assessment reduction under a variety of circumstances, including for a reduction of the base year value, as defined, of real property. Existing property tax law requires that the taxpayer's opinion of value, as reflected on a timely filed application for reduction in an assessment of property, be the basis for the calculation of property taxes, where the county assessment appeals board has failed to hear evidence and make a final determination on that application within either 2 years of the filing of that application or an extension of that 2-year period. Existing law requires that the taxpayer's opinion of value be the basis for taxing the property described in the application for all succeeding tax years until the board acts upon the application, as provided. Existing law defines "county board" for purposes of this provision to mean a county board of supervisors meeting as a county board of equalization or an assessment appeals board. This bill would replace the term "county assessment appeals board" with the term "county board" and would replace the terms "taxpayer" and "taxpayer's" with the terms "applicant" and "applicant's." This bill would also make other technical, nonsubstantive changes to this provision. (7) Existing law prohibits a current member of an assessment appeals board, any alternate members of an assessment appeals board, or a hearing officer from representing an applicant for compensation on any application for equalization in the county in which the board member, the alternate member, or the hearing officer serves. Existing law requires a hearing officer to notify the clerk immediately upon filing an application on his or her own behalf, or upon his or her decision to represent his or her spouse, parent, or child in an assessment appeal, and requires the clerk to schedule the matter before an alternate assessment appeals board. This bill would repeal those provisions. (8) Existing property tax law allows the correction of certain errors resulting in incorrect entries on the property tax roll, as provided. This bill would make clarifying revisions to this provision, and would make other technical, nonsubstantive changes. (9) Existing law requires property taxes to be refunded if, among other circumstances, the taxes were paid on an assessment in excess of the equalized value of the property as determined pursuant to a specified statute by the county board of equalization. This bill would change an obsolete statutory reference in this provision. (10) Existing law, the Governor's Reorganization Plan No. 1 of 2009, transferred duties of the Division of Telecommunications in the Department of General Services to the office of the State Chief Information Officer, including duties related to implementing revenue generating procedures for the 911 emergency telephone system. Existing law abolished the California Integrated Waste Management Board and transferred specified duties of that board to the Department of Resources Recycling and Recovery, including duties related to electronic waste. This bill would make specific conforming changes to reflect the transfer of these duties. (11) This bill would provide that specified sections will not become operative if AB 2408 is enacted prior to this bill.