The Planning and Zoning Law requires the legislative body of each county and city to adopt a comprehensive, long-term general plan for the physical development of the county or city that includes, among other specified mandatory elements, a housing element. That law, for the 4th and subsequent revisions of the housing element, requires the Department of Housing and Community Development to determine the existing and projected need for housing for each region. That law further requires the appropriate council of governments, or, for cities and counties without a council of governments, the department, to adopt a final regional housing plan that allocates a share of the regional housing need to each city, county, or city and county in accordance with certain requirements. This bill would authorize a city or county, by agreement, to transfer all or a portion of its allocation of regional housing need to another city or county. The bill would allow the transferring city to pay the transferee city or county an amount determined by that agreement, as well as a surcharge to offset the impacts and associated costs of the additional housing on the transferee city. The bill would also require the transferring city or county and the transferee city or county to report to the council of governments and the department specified information about the transfer, as provided.
This measure would oppose cuts and measures to privatize social security and Medicare and call on the state's Representatives in Congress to vote against cuts and measures to privatize and to support legislation to improve and expand these systems to strengthen their protections. The measure would call on the President of the United States to not cut these programs, to veto any legislation to do so, and to work with Congress to expand and improve these programs.
Existing law requires the State Energy Resources Conservation and Development Commission to encourage the balanced use of all sources of energy to meet the state's needs. Existing law requires the commission to administer the Clean Transportation Program to develop and deploy innovative technologies that transform California's fuel and vehicle types to help attain the state's climate change policies. This bill would require the commission, upon appropriation by the Legislature for the bill's purpose, to establish and implement the Reliable Energy Needs for Everyone in the West Program to provide financial incentives for purchasing renewable propane, renewable hydrogen, or renewable dimethyl ether to customers in heating dominant climate zones in California where combustion fuels will continue to be the lowest cost and most effective means for providing space and water heating to buildings, as provided.
Existing law authorizes a county board of supervisors to levy a special tax and spend the proceeds for the purpose of inducing immigration to, and increasing the trade of, the county, as specified. Existing law authorizes the board to create a body for the purpose of advising and assisting it in the matter of advertising, exploiting, and making known the resources of the county, with the body to be designated as the county board of trade of the county, the county chamber of commerce of the county, or another title as the board gives the body, and prescribes various requirements for the body. Existing law requires the board to adopt rules for conducting the affairs of the body, as specified. This bill would, if a body described above establishes a government affairs committee or other committee whose purpose is to follow and discuss legislative, infrastructure, and regulatory issues affecting the county's business community, require that committee to have at least one member who is a member of a federally recognized Indian tribe.
Existing law provides that all property has an owner, whether that owner is the state and the property is public, or the owner is an individual and the property is private. This bill, on and after January 1, 2025, would make it unlawful for a real estate investment trust, as defined, to purchase or acquire an interest, as defined, in a single-family dwelling or other dwelling that consists of one or 2 residential units, unless the housing has been listed for sale to the general public for at least 60 days. The bill would reset that 60-day timeline if the seller changes the asking price for the housing. The bill would prohibit a real estate investment trust that purchases or acquires any housing in compliance with these provisions from paying a final sales price that less than 95% of the publically listed asking price. The bill would impose civil damages upon a real estate investment trust that violates these provisions in an amount not to exceed $1,000,000. The bill would absolve a seller of housing from liability under these provisions if the seller obtains a written release signed by the buyer stating that the buyer is not a real estate investment trust. This bill, on and after January 1, 2025, would require a real estate investment trust, before offering to sell housing to any purchaser other than an existing tenant, to send notice of its intent to sell the property to each adult tenant who is named in the rental agreement and who currently resides at the property. The bill would authorize a tenant to send a notice to the real estate investment trust expressing interest to purchase the housing within 20 days. The bill would require a real estate investment trust that receives a notice from the tenant expressing interest to purchase the housing to afford the tenant 60 days to secure financing and submit a formal offer. The bill would authorize a real estate investment trust to reject any offer submitted to purchase housing pursuant to these provisions, but would prohibit a real estate investment trust that rejects an offer from a tenant from listing the housing for sale to the general public in an amount less than the amount offered by the tenant to purchase the housing, except as specified.
(1) The California Constitution provides that all property is taxable, and requires that it be assessed at the same percentage of fair market value, unless otherwise provided by the California Constitution or federal law. The California Constitution and existing property tax law provide various exemptions from taxation, including, among others, a disabled veterans' exemption. Under existing law, the disabled veterans' exemption exempts from taxation that part of the full value of property that constitutes the principal place of residence of a veteran, that is owned by the veteran, the veteran's spouse, or the veteran and their spouse jointly, that does not exceed $100,000, or $150,000 in the case of an eligible veteran whose household income does not exceed $40,000, which amounts are subject to annual adjustment for inflation, as provided. This bill, in lieu of the disabled veterans' exemption described above, would exempt from taxation that part of the full value of the residence that does not exceed $863,790, as provided, property owned by, and that constitutes the principal place of residence of, a veteran, the veteran's spouse, or the veteran and the veteran's spouse jointly, if the veteran is 100% disabled. The bill would provide an unmarried surviving spouse a property exemption in the same amount that they would have been entitled to if the veteran was alive and if certain conditions are met. The bill would require certain documentation to be provided to the county assessor to receive the exemption and would prohibit any other real property tax exemption from being granted to the claimant if receiving the exemption provided by the provisions of this bill. The bill would make these exemptions applicable for property tax lien dates occurring on or after January 1, 2025, but occurring before January 1, 2035. (2) Existing property tax law, in accordance with the California Constitution, provides for a welfare exemption for property used exclusively for religious, hospital, scientific, or charitable purposes and that is owned or operated by certain types of nonprofit entities, if certain qualifying criteria are met. This bill would provide, for property tax lien dates occurring on or after January 1, 2025, that property is exempt from taxation and is within the welfare exemption if that property is owned and operated by a religious, hospital, scientific, or charitable fund, foundation, limited liability company, or corporation meeting specified requirements and if the property is used exclusively for housing and related facilities for law enforcement officers or firefighters. (3) Existing law requires any bill authorizing a new tax expenditure to contain, among other things, specific goals, purposes, and objectives that the tax expenditure will achieve, detailed performance indicators, and data collection requirements. This bill would state that it is the intent of the Legislature to apply those requirements to the disabled veteran's exemption added by the bill and would set forth specified information relating to those requirements. (4) By imposing additional duties on local tax officials, 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, 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 the statutory provisions noted above. (5) Existing law requires the state to reimburse local agencies annually for certain property tax revenues lost as a result of any exemption or classification of property for purposes of ad valorem property taxation. This bill would provide that, notwithstanding those provisions, no appropriation is made and the state shall not reimburse local agencies for property tax revenues lost by them pursuant to the bill. (6) This bill would take effect immediately as a tax levy.
The Personal Income Tax Law allows various credits against the taxes imposed by that law. This bill would allow a credit against those taxes for each taxable year beginning on or after January 1, 2025, and before January 1, 2030, in an amount equal to the amount paid or incurred, not to exceed $300, during the taxable year for the purchase of one gun safe, as defined, for use in a residential unit located in the state. Existing law requires any bill authorizing a new tax expenditure, as defined, to include tax credits, to contain, among other things, specific goals, purposes, and objectives that the tax credit will achieve, detailed performance indicators, and data collection requirements. This bill would include findings and reporting requirements in compliance with this requirement. This bill would take effect immediately as a tax levy.
The California Constitution authorizes the Legislature to authorize, pursuant to a 23 vote of the Legislature, county boards of supervisors to exempt real property having a full value so low that, if not exempt, the total taxes and applicable subventions on the property would amount to less than the cost of assessing and collecting them. Existing property tax law sets forth procedures for a county board of supervisors to make that exemption for such property. Existing property tax law requires that all property subject to tax be assessed at its full cash value, and includes certain possessory interests among those property interests that are subject to tax. This bill would authorize a county board of supervisors to exempt from property taxation any possessory interest held by a tenant of publicly owned housing, as defined, with a value so low that the total taxes and applicable subventions on the property would amount to less than the cost of assessing and collecting them, except as provided. The bill would provide that there is a rebuttable presumption that the property taxes and applicable subventions on a possessory interest held by a tenant in publicly owned housing are less than the costs of assessing and collecting those taxes and applicable subventions. The bill would set forth procedures for granting or denying those exemptions and for implementing the exemption. The bill would provide that the board shall be deemed to have agreed with the rebuttable presumption and the exemption shall be deemed granted if the board does not take any action, if the board agrees, by a majority vote, to grant the exemption at a public hearing, or if the board fails to reach a majority vote for or against the exemption at the public hearing. By imposing additional duties on county boards of supervisors and local tax officials, the bill would impose a state-mandated local program. Existing property tax law provides that there is a rebuttable presumption affecting the burden of proof in favor of the taxpayer or assessee who has supplied all information as required by law to the assessor in any administrative hearing involving the imposition of a tax on an owner-occupied single-family dwelling, the assessment of an owner-occupied single-family dwelling as specified, or the appeal of an escape assessment. This bill would provide that there is a rebuttable presumption affecting the burden of proof in favor of a taxpayer or assessee who is a tenant in publicly owned housing, as defined, in any administrative hearing involving the disputed existence or value of a possessory interest alleged to be held by that tenant. 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 the statutory provisions noted above. Existing law requires the state to reimburse local agencies annually for certain property tax revenues lost as a result of any exemption or classification of property for purposes of ad valorem property taxation. This bill would provide that, notwithstanding those provisions, no appropriation is made and the state shall not reimburse local agencies for property tax revenues lost by them pursuant to the bill. This bill would take effect immediately as a tax levy.
Existing law imposes taxes upon income and real property, and taxes upon certain transactions and excise taxes. The Fee Collection Procedures Law provides procedures for the collection of certain fees and surcharges and is administered by the California Department of Tax and Fee Administration. Under existing law, a violation of the Fee Collection Procedures Law is a crime. This bill would, beginning January 1, 2025, require a person with at least $100,000,000 in annual gross revenues, as defined, to pay a tax on annual gross revenues that are derived from digital advertising services in the state at a specified rate. The bill would prohibit a taxpayer from directly passing on the cost of the tax to a customer. The bill would state the intent of the Legislature that the net proceeds from the tax would be used to fund youth mental health services. The bill would require the department to administer and collect the tax pursuant to the Fee Collection Procedures Law. By expanding the application of the crimes associated with the Fee Collection Procedures Law, 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 no reimbursement is required by this act for a specified reason. This bill would include a change in state statute that would result in a taxpayer paying a higher tax within the meaning of Section 3 of Article XIIIA of the California Constitution, and thus would require for passage the approval of 23 of the membership of each house of the Legislature. This bill would take effect immediately as a tax levy.
Existing state sales and use tax laws impose a tax on retailers measured by the gross receipts from the sale of tangible personal property sold at retail in this state, or on the storage, use, or other consumption in this state of tangible personal property purchased from a retailer for storage, use, or other consumption in this state. The Sales and Use Tax Law provides various exemptions from those taxes. This bill would, until January 1, 2030, exempt from those taxes the gross receipts from the sale in this state of, and the storage, use, or other consumption in this state of, over-the-counter medication, as defined. Existing law requires a bill authorizing a new tax expenditure to contain, among other things, specific goals, purposes, and objectives that the tax expenditure will achieve, detailed performance indicators, and data collection requirements. This bill would make findings detailing the goals of the above-described tax expenditure and performance indicators for determining whether the tax expenditure meets those goals. The Bradley-Burns Uniform Local Sales and Use Tax Law authorizes counties and cities to impose local sales and use taxes in conformity with the Sales and Use Tax Law, and existing laws authorize districts, as specified, to impose transactions and use taxes in accordance with the Transactions and Use Tax Law, which generally conforms to the Sales and Use Tax Law. Amendments to the Sales and Use Tax Law are automatically incorporated into the local tax laws. This bill would provide that the exemption created by this bill does not apply to local sales and use taxes or transactions and use taxes. Existing law imposes or dedicates certain state sales and use tax rates for local funding, including through the Local Revenue Fund 2011. This bill would provide that the exemption created by this bill does not apply to those state sales and use tax rates imposed or dedicated for local government funding, including those rates for which revenues are deposited into the Local Revenue Fund 2011. This bill would take effect immediately as a tax levy.
The Personal Income Tax Law allows various credits against the taxes imposed by that law. This bill would allow a credit against those taxes for each taxable year beginning on or after January 1, 2025, and before January 1, 2030, in an amount equal to the amount paid or incurred, not to exceed $250, during the taxable year for the purchase and installation of a security surveillance system at the taxpayer's primary single-family residence located in the state. Existing law requires any bill authorizing a new tax expenditure, as defined, to include tax credits, to contain, among other things, specific goals, purposes, and objectives that the tax credit will achieve, detailed performance indicators, and data collection requirements. This bill would include findings and reporting requirements in compliance with this requirement. This bill would take effect immediately as a tax levy.
Existing law allows memorial districts to be established and maintained for the purposes of providing and maintaining memorial halls, assembly halls, buildings, or meeting places, together with suitable indoor and outdoor park and recreation facilities, primarily for the use of veterans and veterans' organizations. To this end, existing law allows a memorial district to levy special taxes and to incur bonded indebtedness. Existing law requires the secretary of a memorial district to annually prepare a financial report of all the district's assets, liabilities, receipts, disbursements, and obligations. Existing law requires the county auditor to draw warrants against the memorial district fund and against the memorial district bond fund in payment of the district's law claims. Existing law allows the county treasurer to pay moneys out of the district's several funds only upon warrants drawn by the county auditor. This bill would, notwithstanding existing law, authorize the Clovis Veterans Memorial District in the County of Fresno to withdraw its funds from the control of the county treasurer. If it does so, the bill would require the board of directors of the Clovis Veterans Memorial District to adopt a resolution that includes, among other things, a procedure for the appointment of a memorial district treasurer. The bill would require the board and the board of supervisors of the principal county to determine a mutually acceptable date for the withdrawal of the memorial district's funds from the county treasury that does not exceed 15 months from the date on which the board adopts its resolution. The bill would require the memorial district treasurer to make annual or more frequent written reports to the board, as the board determines, regarding the receipts, disbursements, and balances in the accounts controlled by the memorial district treasurer. This bill would make legislative findings and declarations as to the necessity of a special statute for the Clovis Veterans Memorial District in the County of Fresno.
