Existing law requires a driver approaching, among others, a stationary marked Caltrans vehicle that is displaying flashing lights to approach with due caution and either change lanes to a lane not immediately adjacent to the vehicle, or, if unable to safely do so, slow to a reasonable and prudent speed, as specified. Existing law makes a violation of that provision an infraction, punishable by a fine of not more than $50. This bill would expand that requirement to apply to all marked highway maintenance vehicles, as defined, and would also make that requirement applicable to any other stationary vehicle displaying flashing hazard lights or another warning device, including, but not limited to, cones, flares, or retroreflective devices. By expanding the scope of a crime, this 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.
(1) Existing law, the Money Transmission Act, generally regulates money transmission businesses. The act requires each licensee or agent to prominently post on the premises of each branch office that conducts money transmission a specified notice. This bill would change the contact information required to be provided in that notice. (2) Existing law, the California Deferred Deposit Transaction Law, generally regulates the offering, originating, and making of deferred deposit transactions. Existing law required a report regarding the implementation of that law to be submitted to the Governor and the Legislature on December 1, 2007, as specified. This bill would repeal that reporting provision.
(1) The California Constitution generally limits the maximum rate of ad valorem tax on real property to 1% of the full cash value of the property and defines "full cash value" for these purposes as the appraised value of real property when purchased, newly constructed, or a change in ownership has occurred after the 1975 assessment. Pursuant to constitutional authorization, existing property tax law excludes from the definition of "newly constructed" for these purposes the construction or addition of any active solar energy system, as defined, through the 2025–26 fiscal year, as provided. Existing law provides the exclusion for an active solar energy system applies to the initial purchaser of a new building, as provided, and requires the initial purchaser to file a claim with the assessor. This bill would state a claim filed by an initial purchaser is timely if it is filed within three years of the date of purchase. The bill would also provide that an otherwise valid claim for exclusion filed after the three year deadline would be applied beginning on the lien date for the assessment year in which the claim is filed. The bill would make these provisions operative beginning January 1, 2027. (2) Existing law, with respect to supplemental property tax assessments, specifies various limitation periods for assessments on the supplemental tax roll. Existing law provides for the application of property tax exemptions to those supplemental assessments provided, among other things, that an assessee file an exemption application within a specified time. Existing property tax law allows taxes, penalties, and interest imposed for late filings of property tax exemption applications for the supplemental roll that exceed $250 in total to be canceled or refunded up to 85% or 90%, as applicable, in the case of the exemption for a college, cemetery, church, religious, exhibition, or veterans' organization. This bill would expand this reduction to be applied to exemptions for public schools, as provided. (3) Existing property tax law provides, with respect to property eligible for the college, cemetery, church, religious, exhibition, veterans' organization, free public libraries, free museums, public schools, community colleges, state colleges, state universities, tribal housing, or welfare exemption but for which a timely application for exemption was not filed, that 90% of any tax or penalty or interest on that property shall be canceled or refunded if an appropriate application for exemption is filed on or before the lien date in the calendar year next succeeding the calendar year in which the exemption was not claimed by a timely application. Existing property tax law requires, if an appropriate application for exemption is filed within 90 days from the first day of the month following the month in which the property was acquired or by February 15 of the following calendar year, whichever occurs first, any tax or penalty or interest imposed upon property owned by any organization qualified for the college, cemetery, church, religious, exhibition, veterans' organization, tribal housing, or welfare exemption that is acquired by that organization during a given calendar year, after the lien date but before the first day of the fiscal year commencing within that calendar year, if the property is of a kind that would have been qualified for the college, cemetery, church, religious, exhibition, veterans' organization, tribal housing, or welfare exemption if it had been owned by the organization on the lien date, to be canceled or refunded. This bill would add public schools to the list of entities eligible for the cancellation or refund of any tax or penalty or interest imposed on property acquired in a given calendar year after the lien date but before the first day of the fiscal year commencing within that calendar year. The bill also would make conforming changes. By expanding the duties of local tax officials, this 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.
Existing law establishes the system of public elementary and secondary schools in this state and provides for their funding and governance. Existing law requires the governing board of a school district to establish and maintain an inventory, as provided, of each item of equipment acquired by the school district that has a current market value that exceeds $500. This bill would increase the above-described threshold value from $500 to instead be $1,500. The bill would require the Superintendent of Public Instruction to biennially adjust that threshold market value by a specified inflation factor, rounded to the nearest $50, and to post the adjusted threshold market value to the State Department of Education's internet website.
Existing property tax law permits, at the election of the assessee, the installment payment of delinquent taxes on tax-defaulted property under an installment payment plan. Existing law also permits a one-year deferral of payment under an existing installment plan if the county was declared by the Governor to be in a state of emergency or disaster due to a major misfortune or calamity and specified conditions are met, including that the installment plan was already in existence at the time deferral is requested by the assessee or the agent of the assessee. This bill would modify the above-described condition to be that the installment plan was already in existence, or that the taxpayer had submitted an application for the installment plan, at the time deferral is requested by the assessee or the agent of the assessee. The bill would also remove an obsolete definition from these provisions.
The Personal Income Tax Law imposes a tax on the taxable income of an individual taxpayer subject to that law, and provides for specified treatment of the income of nonresidents. Existing law requires every taxpayer subject to tax under the law to file a return with the Franchise Tax Board, and requires specified identifying numbers to be included on state tax returns, statements, and other documents, including a federal social security number (SSN) or individual tax identification number (ITIN) , unless otherwise provided. Existing law, for taxable years beginning on or after January 1, 2021, and before January 1, 2026, prohibits the Franchise Tax Board from requiring a nonresident alien, as defined, to provide an SSN or ITIN when filing a state tax return, statement, or other document if the nonresident alien is not eligible for or has not been issued an SSN or ITIN. Existing law, for taxable years beginning on or after January 1, 2021, and before January 1, 2026, also requires the Franchise Tax Board to provide for the filing of a group return for electing nonresident aliens, as specified, and excludes from gross income any payments made by an agent on behalf of a nonresident in a group filing. This bill would extend indefinitely the prohibition on the Franchise Tax Board from requiring a nonresident alien to provide an SSN or ITIN, as described above, the requirement that the Franchise Tax Board provide for the filing of a group return for electing nonresident aliens, as specified, and the exclusion from gross income for any payments made by an agent on behalf of a nonresident in a group filing. The bill would make additional conforming changes related to these provisions.
Existing law directs the Legislative Counsel to advise the Legislature from time to time as to legislation necessary to maintain the codes. This bill would make nonsubstantive changes in various provisions of the law to effectuate the recommendations made by the Legislative Counsel to the Legislature.
The Used Mattress Recovery and Recycling Act, administered by the Department of Resources Recycling and Recovery, authorizes a mattress recycling organization to be established by a qualified industry association to develop, implement, and administer a used mattress recycling program in the state. The act requires the organization to develop and submit to the department for approval a plan, including an annual budget to implement the plan, for the recovery and recycling of used mattresses. The act requires the plan to include, among other things, providing outreach efforts and education to consumers, manufacturers, and retailers, for the purpose of promoting the recycling of used mattresses and options available to consumers for the free dropoff or collection of used mattresses. The act requires the organization to set the state mattress recycling charge, which is added to the purchase price of a mattress, at an amount sufficient to fund the program. The act requires the charge to be clearly visible on the invoice, receipt, or functionally equivalent document by the seller to the consumer as a separate line item. This bill would authorize the distributor, retailer, or seller to pay the applicable charge to the mattress recycling organization on behalf of the consumer or ultimate end user if the distributor, retailer, or seller enters into a written agreement with a mattress recycling organization to pay the charge directly to the mattress recycling organization, as provided. The bill would make a distributor, retailer, or seller responsible for educating the consumer or the ultimate end user of the mattress in the state on the recycling of used mattresses and options available to consumers for the free dropoff or collection of used mattresses.
Existing law allows an individual taxpayer to contribute amounts in excess of their personal income tax liability for the support of specified funds and accounts, including, among others, to the California Cancer Research Voluntary Tax Contribution Fund. This bill would allow an individual to designate on their tax return that a specified amount in excess of their tax liability be transferred to the continuously appropriated California Pediatric Cancer Research Voluntary Tax Contribution Fund, which would be created by this bill. The bill would require the Franchise Tax Board to revise the tax return form to include a space for the designation of contributions to the fund when another voluntary designation is removed from the form or there is space, whichever occurs first. By establishing a new continuously appropriated fund, this bill would make an appropriation. The bill would require that the above provisions remain operative only until January 1 of the 7th calendar year following the first appearance of the California Pediatric Cancer Research Voluntary Tax Contribution Fund on the tax return, except as specified.
Existing law requires that meet and confer notices with specified information be filed in support of specified motions. This bill would require that the meet and confer notices specify that the parties have met and conferred regarding the retention of a certified shorthand reporter for the hearing on the motion. This bill also specifies that the meet and confer may be done through electronic communications.
Existing law establishes procedures for the formation of the Alameda-Contra Costa Transit District and specifies the powers and duties of the transit district. Existing law vests the government of the district in a board of directors comprised of 7 directors, one from each ward, and 2 elected at large. Existing law requires a nomination paper for a candidate seeking election to a directorship to be signed by 50 voters, if seeking to be elected by ward, and by 100 voters, if seeking to be elected at large. Existing law provides 4-year terms for directors, as specified. Existing law contains obsolete requirements governing the term lengths for directors elected at the initial election following the formation of the district. This bill would eliminate directors at large and would instead require all 7 directors to be elected from wards. The bill would specify the terms of office for the directors elected at the November 3, 2026, and November 7, 2028, statewide general elections. The bill would repeal the obsolete provisions governing the initial election. To the extent this bill would increase the district's duties, it would impose a state-mandated local program. Existing law authorizes compensation of no more than $1,000 per month for each director and authorizes the board of directors to adjust this monthly compensation based upon the percentage increase in the California Consumer Price Index for each calendar year following the operative date of the last adjustment, as provided. Existing law prohibits the adjustment from becoming effective until the next regular election of the directors following adoption of the adjustment. This bill instead would authorize the board to adjust the monthly compensation based upon the percentage increase in the California Consumer Price Index for the previous calendar year. The bill instead would prohibit the adjustment from becoming effective until the first day of the new fiscal year following adoption of the adjustment. 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, the Mobilehome Residency Law, prescribes various terms and conditions of tenancies in mobilehome parks. Existing law, in the case of a sale or transfer of a mobilehome that will remain in the park, authorizes the management of a mobilehome park to only require repairs or improvements to, among other structures, a mobilehome, if specified conditions are met. Existing law requires the management to provide a homeowner with a written summary of repairs or improvements that management requires to, among other structures, the mobilehome no later than 10 business days following the receipt of a request for this information, as specified. This bill would instead require the management to provide a homeowner with the written summary of repairs or improvements no later than 15 days following receipt of a request. The bill would deem the management to have voluntarily waived any and all rights to require repairs or improvements if the management fails or refuses to provide a homeowner the written summary, except as specified. Existing law authorizes the management of a mobilehome park to require prior approval of a purchaser of a mobilehome that will remain in the park, as specified. Existing law requires management to notify the seller and the prospective purchaser, in writing, of either acceptance or rejection of the application within 15 days of receiving all of the information requested from the prospective purchaser. This bill would deem management to have approved the application of the prospective purchaser if management fails or refuses to notify the seller and the prospective purchaser within 15 days of receiving the information. Existing law requires the homeowner of a mobilehome or manufactured home in a mobilehome park to make certain real estate disclosures as part of a transfer or sale of a manufactured home or mobilehome in a mobilehome park, including the use of a Mobilehome Transfer Disclosure Statement. This bill would require a homeowner to provide a copy of the Manufactured Home and Mobilehome Transfer Disclosure Statement to the management of a mobilehome park in the case of a sale or transfer of a mobilehome that would remain in the park. Existing law requires an escrow, sale, or transfer agreement involving a mobilehome located in a park at the time of the sale, where the mobilehome is to remain in the park, to contain a copy of either a fully executed rental agreement or a statement signed by the park's management and the prospective homeowner that the parties have agreed to the terms and conditions of a rental agreement. Under existing law, if the purchaser fails to execute the rental agreement, the purchaser does not have any rights to tenancy. Existing law considers an occupant of a mobilehome who has no rights to tenancy and is not otherwise entitled to occupy the mobilehome an unlawful occupant if the occupant refuses to surrender the mobilehome park site to management, as specified, and subjects an unlawful occupant to certain provisions related to unlawful detainer. Existing law exempts an occupant of a mobilehome from being considered an unlawful occupant if certain conditions are present, including, among other things, the management has determined that the occupant has the financial ability to pay rent and charges of the park and will comply with the rules and regulations of the park, as specified, and provisions regarding the sale and transfer of a mobilehome. This bill, as an alternative to the above-specified condition, would exempt an occupant of a mobilehome from being considered an unlawful occupant if management failed or refused to timely notify the occupant of rejection or acceptance of the application of the prospective purchaser pursuant to the bill's provisions.
