Government finance.

(1) Existing law requires a public agency to accept payment for designated obligations by personal check, as specified, and authorizes the public agency to impose a charge not to exceed the agency's actual costs if the check is returned unpaid. Existing law also authorizes a public agency to accept a credit card, debit card, or electronic funds transfer, in payment of these designated obligations subject to approval by the governing body of the agency or other appropriate entity, as specified. This bill would require a public agency to accept a corporate check, cashier's check, money order, or other draft method for payment of these designated obligations and to impose a charge for any type of returned check or other authorized payment method that is not honored, in an amount that does not exceed the agency's actual processing and collections costs. The bill would authorize the amount of the charge to be added to, and become part of, the underlying obligation, as specified. (2) Existing property tax law requires a supplemental assessment to be made when property undergoes a change in ownership or has had new construction completed after the period in which the property was assessed in an assessment year. For purposes of these provisions, existing property tax law presumes that new construction is completed on the date of completion, unless the owner does not intend to occupy or use the property, in which case the owner is required to notify the county assessor, as specified. Existing property tax law excludes from this notice requirement, and presumes that a supplemental assessment is not required for, an owner of property that meets specified conditions. Existing property tax law requires the owner of property who notifies the assessor that he or she does not intend to occupy or use the property to notify the assessor if certain events occur, as specified. This bill would additionally require the owner of property, who is excluded from the notice requirement described above and whose property meets specified conditions, to notify the assessor if those events occur. By requiring county assessors to process this additional notification from property owners, this bill would impose a state-mandated local program. (3) Existing property tax law requires, for any tract of land situated in 2 or more revenue districts, that the portion of the land in each district be separately assessed. Existing law also provides, as an exception to that requirement, that where the owner of 2 or more contiguous parcels comprising the multiple district tract is identical and the full value of any parcel is less than $25,000, that parcel may for assessment purposes be combined with the contiguous parcel with the greatest assessed valuation. This bill would revise the threshold for the purpose of that exception from $25,000 to $50,000. (4) Existing property tax law requires that each county tax bill, or a statement accompanying that bill, include specified information. This bill would additionally require that each county tax bill, or a statement accompanying that bill, include information specifying that relief from penalties, if an informal or formal assessment review is requested, shall apply only to the difference between the county assessor's final determination of value and the value on the assessment roll, as specified. By imposing a new duty upon local tax officials with respect to information required to be included in each county tax bill, this bill would create a state-mandated local program. (5) Existing property tax law generally authorizes a county tax collector to sell tax-defaulted property 5 years or more, or 3 years or more in the case of nonresidential commercial property, after that property has become tax defaulted. Existing property tax law requires the tax collector to report specified information regarding the sale to the assessor within 10 days after the sale. This bill would extend the period of time the tax collector has to report specified information regarding the sale to the assessor from 10 days to 30 days after the sale. (6) Existing law requires, when the county sends to any person an annual tax bill, that the bill be accompanied by a notice regarding property tax assistance and postponement for senior citizens, as specified. Existing law requires the text of this notice to be prepared by the Franchise Tax Board. This bill would provide that the notification requirement regarding property tax assistance and postponement programs for senior citizens shall be inoperative for any property tax year for which funding for these programs is not provided in state law. (7) 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.