Property tax deferment program: State Board of Equalization: oversight.

The California Constitution establishes the State Board of Equalization, consisting of the Controller and 4 other members elected from districts, and provides for the election, recall, impeachment, filling of vacancies, and salaries and benefits of those board members elected from districts. The California Constitution vests the board with various powers, duties, and responsibilities related to the administration of taxes imposed on property, insurance, and alcoholic beverages. Existing law, the County Deferred Property Tax Program for Senior Citizens and Disabled Citizens, authorizes a county to elect to participate in and administer the program. Existing law specifies that under the program, a participating county may defer a claimant's property taxes retroactively, for property taxes due on or before February 20, 2011, and prospectively, in accordance with specified procedures and requirements. This bill would require the board to hold a public hearing for the purpose of reviewing and making recommendations to the Legislature regarding the property tax deferment program described above.