Property taxation: filing.

The California Constitution provides for the taxation of property and establishes the State Board of Equalization to administer those taxes. Existing property tax law, pursuant to constitutional authorization, sets forth procedures for imposing and collecting taxes on property in the state. Existing law requires a person owning taxable personal property, as specified, to file annually a signed property statement declared to be true under the penalty of perjury with the assessor. Existing law authorizes a property statement to be filed with the assessor through the United States mail, properly addressed with postage prepaid. This bill would instead authorize the statement to be filed through the United States mail provided it is mailed in a manner that includes a postmark and is properly addressed with postage prepaid, as specified. Existing law also permits the assessor to accept the filing of a property statement by the use of electronic media. In lieu of the required signature and the declaration under penalty of perjury, as described above, existing law requires property statements filed using electronic media to be authenticated pursuant to methods specified by the assessor and approved by the State Board of Equalization. This bill would instead authorize the assessor to accept the filing of a State Board of Equalization form by the use of electronic media and similarly would require the form to be authenticated pursuant to methods specified by the assessor and approved by the board. Existing law generally authorizes use of a digital signature in a written communication with a public entity and requires the use or acceptance of a digital signature to be at the option of the parties. Existing law authorizes any document required to be executed by the tax collector pursuant to specified property tax laws to be executed with a facsimile signature in lieu of a manual signature, if the manual signature is filed with the Secretary of State and is certified under oath by the tax collector. Existing law provides that, upon compliance with these requirements, the facsimile signature has the same legal effect as the manual signature of the tax collector. This bill would, notwithstanding the above-described requirement that use or acceptance of a digital signature be at the option of the parties, authorize a taxpayer to execute a State Board of Equalization form by electronic signature in lieu of a manual, facsimile, or other signature if certain requirements are met. Among those requirements are that the county assessor authorizes the submission of the form by use of electronic media, as described above, the electronic signature is authenticated, as specified, and the electronic signature is accompanied by a form in the signature block that states that the taxpayer certifies or declares under penalty of perjury that all the information, including accompanying statements or materials, in the document is true, correct, and complete to the best of the taxpayer's knowledge. By expanding the crime of perjury, the bill would impose a state-mandated local program. This bill would require a county assessor to accept an electronic signature pursuant to the bill's provisions, if a county assessor authorizes the submission of a State Board of Equalization form by the use of electronic media and the taxpayer chooses to execute the form by use of an electronic signature. The bill would authorize the county assessor to require payment of a fee to cover the costs associated with accepting the electronic signature and would require every county to adopt any necessary ordinances, resolutions, or other procedures to give effect to the bill's provisions. The bill would provide that, upon compliance with the bill's provisions, the electronic signature shall have the same legal effect as the manual, facsimile, or other signature of the taxpayer. By imposing additional duties on counties, the 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 with regard to certain mandates no reimbursement is required by this act for a specified reason. With regard to any other mandates, this bill would provide that, if the Commission on State Mandates determines that the bill contains costs so mandated by the state, reimbursement for those costs shall be made pursuant to the statutory provisions noted above.