Property taxation.

Existing law relieves applicants granted a welfare exemption and owning certain exempt property from reapplying for the welfare exemption in any subsequent year in which there has been no transfer of, or other change in title to, the exempted property and the property is used exclusively by a governmental entity or by a nonprofit corporation, as specified. Existing law requires the assessor to annually mail a notice to every applicant relieved of the requirement of filing an annual application as so described and requires the notice to be in a form and contain that information that the State Board of Equalization may prescribe. Existing law also requires the notice to include a card that is to be returned to the assessor by an applicant desiring to maintain eligibility for the welfare exemption. This bill would instead require the State Board of Equalization to prescribe the form and content of the notice after consultation with the California Assessors' Association. The bill would eliminate the requirement that the notice include a card and would instead require the notice to inform any applicant desiring to maintain eligibility for the welfare exemption for the next fiscal year of the procedure to reaffirm exemption eligibility. The California Constitution generally exempts real property that is owned by a local government from property taxation, but provides that real property owned by a local government that is located outside its boundaries is taxable if it was taxable when acquired. Existing law authorizes a county, city and county, or municipal corporation that owns taxable property to apply to the State Board of Equalization for a review, equalization, or adjustment of a property tax assessment relating to this publicly owned property. Existing law requires that this application be submitted to the board on or before the later of either July 20 or within 2 weeks of the date upon which a county assessor delivers the local roll containing that assessment to the county auditor. This bill would instead require that this application be submitted to the board on or before November 30. Existing law generally authorizes a county tax collector to sell tax-defaulted property 5 years or more, or 3 years or more, as applicable, after that property has become tax defaulted. Existing law requires the proceeds from the sale of tax-defaulted property to be deposited in the delinquent tax sale trust fund and requires the proceeds in the fund to be distributed in a specified manner. Existing law requires any excess proceeds remaining in the delinquent tax sale trust fund after distribution of the proceeds to be retained in the fund subject to being claimed by parties of interest, as provided. Existing law, at the expiration of a specified time period, authorizes any excess proceeds not claimed to be transferred to the county general fund. This bill would authorize the county to deduct certain costs prior to transferring any excess proceeds not claimed to the county general fund.