Property taxation: override rates: validation by auditor.

Existing property tax law generally prohibits a local jurisdiction, in the 1985–86 fiscal year and each fiscal year thereafter, from imposing a property tax rate pursuant to a specified statutory provision in excess of the rate so imposed by that jurisdiction in specified fiscal years, unless it is imposed for specified purposes, including, among others, to make payments in support of certain pension programs. This bill would, if a local jurisdiction increases or extends a property tax rate, on or after January 1, 2012, for the purpose specified above, require the county auditor to, prior to the increase or extension of the property tax rate, verify that the rate increased or extended by the jurisdiction does not exceed the maximum rate authorized by law. This bill would require the jurisdiction to provide the county auditor with any documentation that is necessary to assist the county auditor in making the verification, as provided, and to reimburse the county auditor for the actual and reasonable costs incurred by the county auditor in administering the verification. This bill would require the county auditor to reject the increase or extension of any property tax rate that exceeds the maximum rate authorized by law. 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.