Property tax: welfare exemptions: rental housing and related facilities: refund of tax.

Existing property tax law establishes a partial welfare exemption for property used exclusively for rental housing and related facilities that was previously purchased and owned by the Department of Transportation, as specified, and that is now solely owned by an organization that qualifies as an exempt organization. Existing law requires any outstanding tax, interest, or penalty that was levied or imposed upon property that qualifies for this partial welfare exemption and that satisfies specified criteria between January 1, 2002, and January 1, 2009, to be canceled if the owner of the property certifies that certain conditions were met at the time the tax was levied. This bill would require any ad valorem property tax, interest, or penalty, that was levied or imposed upon property as described above and that was paid, to be refunded, as provided. This bill would require any ad valorem property tax, interest, or penalty not refunded, as specified, to be used to pay any outstanding special assessment, fee, or other charge, as provided. This bill would make legislative findings and declarations regarding the public purpose served by the bill. By imposing new duties upon county tax officials with respect to the refund of these property tax payments, 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.