Existing law requires the Office of Emergency Services to enter into a joint powers agreement, as specified, with the Department of Forestry and Fire Protection to develop and administer a comprehensive wildfire mitigation program, that, among other things, encourages cost-effective structure hardening and retrofitting that creates fire-resistant homes, businesses, and public buildings. Existing law establishes the California Alternative Energy and Advanced Transportation Financing Authority to provide alternative methods of financing in providing and promoting the establishment of facilities using alternative methods and sources of energy and facilities needed for the development and commercialization of advanced transportation technologies, as provided. This bill would establish the California Wildfire Resilience Loan Program and would require the authority, upon appropriation by the Legislature, to administer the program to provide financial assistance for projects and activities to reduce wildfire-related risks and losses, including home hardening and defensible space improvements, as provided, and would make related changes.
Existing law, the Gambling Control Act, provides for the licensure and regulation of various legalized gambling activities and establishments by the California Gambling Control Commission and the investigation and enforcement of those activities and establishments by the Department of Justice. Existing law establishes the Gambling Control Fund within the State Treasury for the receipt and deposit of fees and revenue collected pursuant to the act. Under the act, specified licensing fees are required to be paid for the issuance or renewal of a state gambling license, as specified. Existing law requires that all fees and revenue collected pursuant to the act, except all fines and penalties, be available, upon appropriation by the Legislature, for expenditure exclusively for the support of the department and the commission in carrying out their duties and responsibilities under the act. This bill would require the commission or the department, upon the adoption or amendment of a fee that is deposited into the Gambling Control Fund, to post on its public internet website a detailed statement of the need for, purpose of, and authorized use of the fee, including the general activities the fee is intended to support, along with reference to publicly available rulemaking materials. The bill would state that these provisions do not apply to a fee adopted or amended prior to January 1, 2027.
Existing law, the Davis-Stirling Common Interest Development Act, governs the management and operation of common interest developments by an association. Existing law requires the board of an association to provide general notice of a proposed rule change at least 28 days before making the rule change, in accordance with certain procedures. Existing law, however, permits the board to make an emergency rule change if it determines that the change is required to address an imminent threat to public health or safety, or an imminent risk of substantial economic loss to the association, as prescribed. This bill would make nonsubstantive changes to that provision. Existing law, the Common Interest Development Open Meeting Act, prohibits the board of a common interest development from taking action on any item of business outside of a board meeting. Existing law also prohibits the board from conducting a meeting via a series of electronic transmissions, except in specified emergency circumstances. This bill would prohibit a majority of the directors of the board, outside an authorized meeting, from using a series of communications of any kind, directly or through intermediaries, to discuss, deliberate, or take action on any item of business within the board's subject matter jurisdiction, except in an emergency. The bill would also exempt from this prohibition certain informational and ministerial communications. Existing law authorizes the board to adjourn to, or meet solely in, executive session to consider litigation and other specified matters. Existing law requires any matter discussed in executive session to be generally noted in the minutes of the immediately following meeting that is open to the entire membership. This bill would require discussions regarding ongoing litigation to have the case name, case number, and name of the court included as part of the executive session meeting minutes. This bill would require, if open session meetings of the board are electronically recorded using audio, or audio and video, that the recordings be considered a record of the association and be made available to members on the same basis as written meeting minutes. The bill would exempt a recording used solely for the purpose of creating meeting minutes and would authorize that the recording be deleted 12 months after the meeting minutes are completed. The bill, for meetings that are being recorded, would require notice to be given at the beginning of every open session of the board that the meeting is being recorded. Existing law requires the minutes, minutes proposed for adoption that are marked to indicate draft status, or a summary of the minutes of a board meeting, other than an executive session, to be available to members within 30 days of the meeting and distributed to a member upon request and upon reimbursement of the association's cost for making that distribution. This bill would prohibit the imposition of a charge for minutes that are distributed electronically. The bill would allow minutes posted on the association website to meet minute distribution requirements. The bill would require the minutes, or proposed minutes, to include specified information, including the date and time of the meeting. The bill would require an association to make the minutes available to a member who requests a physical copy of the minutes. Existing law requires an association to distribute an annual budget report 30 to 90 days before the end of its fiscal year that contains specified information. This bill would require the annual budget report to also include a statement listing any active litigation in which the association is named as a party, as specified.
The Capital Programs and Climate Financing Authority Act establishes the Capital Programs and Climate Financing Authority, consisting of the Director of Finance, the Treasurer, and the Controller. Among other things, the act authorizes the authority to establish one or more small business assistance funds to do various things, including fund a capital access program for small businesses pursuant to specified law, provide various forms of financial assistance, and make or acquire loans or guarantee commercial loans to participating parties eligible for assistance from those funds. The act requires any moneys repaid or returned to the authority in connection with or as a result of any loan or financial assistance made pursuant to these provisions to be deposited in the small business assistance fund from which the loan or assistance was originally provided. For the purpose of establishing and maintaining small business assistance funds, the act authorizes the authority to levy fees or other charges on, or require deposits from, participating parties receiving financing for a project under the act, as specified. The act requires the authority to establish the California Investment and Innovation Program for the purpose of providing grants to enhance the capacity of community development financial institutions to provide technical assistance and capital access to economically disadvantaged communities in the state, as specified. Existing law defines various terms for these purposes. This bill would authorize the authority to establish one or more small business assistance funds to fund a grant program for community development financial assistance pursuant to the California Investment and Innovation Program. The bill would include in the list of allowed financial assistance that the authority may provide under the act grants made to community development financial institutions in furtherance of that program. By expanding the purposes for which moneys in a continuously appropriated fund may be used, this bill would make an appropriation.
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 and a veterans' organization exemption. This bill would exempt from taxation, as provided, 50% of that part of the full value of the property that does not exceed $1,000,000 that is 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, among other things, 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 were alive and if certain conditions are met. In the case of a disabled veteran or unmarried surviving spouse whose household income does not exceed a specified amount for the relevant assessment year, as prescribed, the bill would exempt 100% of that part of the full value of the property that does not exceed $1,000,000 from taxation. 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, 2027, but occurring before January 1, 2032. By imposing additional duties on local tax officials, the bill would impose a state-mandated local program. 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 also would include additional information required for any bill authorizing a new tax expenditure. 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.
Under existing tax law, once a tax liability becomes due and payable, as defined, a statutory lien arises for that amount upon all real and personal property belonging to that taxpayer. Existing law establishes a statute of limitations on collections of those liabilities to limit the collection period to 20 years beginning from the date that the latest tax liability for a taxable year or the date any other liability that is not associated with a taxable year becomes due and payable, and thereafter extinguishes that liability. Existing law defines "tax liability" as a liability imposed under the Personal Income Tax Law, the Corporation Tax Law, or the laws related to the administration of franchise and income tax laws, including any additions to tax, interest, penalties, fees, and any other amounts relating to the imposed liability. This bill would redefine "tax liability" to exclude interest, penalties, costs, or fees, except a specified fee on limited liability companies, relating to the assessment of tax, any other amounts relating to the imposed liability, and any additions to tax. The bill would require the collection period for interest, penalties, costs, or fees that may accrue with a particular tax liability to lapse at the same time as the related tax liability.
The Personal Income Tax Law and the Corporation Tax Law, in conformity with federal income tax law, generally define "gross income" as income from whatever source derived, except as specifically excluded, and provide various exclusions from gross income. This bill would, for taxable years beginning on or after January 1, 2027, and before January 1, 2032, provide an exclusion from gross income for any qualified taxpayer, as defined, for amounts received for costs and losses associated with the 2026 Garden Grove chemical leak, as provided. Existing law requires any bill authorizing a new tax expenditure to contain, among other things, specific goals that the tax expenditure will achieve, detailed performance indicators, and data collection requirements. This bill would include additional information required for any bill authorizing a new tax expenditure. This bill would take effect immediately as a tax levy.
Existing property tax law, pursuant to constitutional authorization, 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. Existing law also provides, until January 1, 2027, that property is within the welfare exemption if that property is owned by a community land trust, as defined, otherwise qualifying for the welfare exemption, and specified conditions are met, including that the property is being or will be developed or rehabilitated as housing, as specified. Existing law, however, makes community land trusts liable for property tax for the years for which the property was exempt from taxation if the property was not developed or rehabilitated, or if the development or rehabilitation is not in the course of construction, by January 1, 2027, for property acquired before January 1, 2022, or within 5 years of the lien date following acquisition of the property, for property acquired on and after January 1, 2022. This bill would extend the operation of these provisions until January 1, 2032. The bill would make various conforming changes, including with respect to the lien dates for which the exemption applies. 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 above-described exemption and would set forth specified information relating to those requirements. In that regard, the bill would require the assessor to provide the State Board of Equalization with certain information and would require the assessor to retain that information, as specified. 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. 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 requires the Commission on Teacher Credentialing to, among other duties, establish standards for the issuance and renewal of credentials, certificates, and permits. Existing law requires the commission to appoint a Committee of Credentials and requires allegations of acts or omissions for which adverse action may be taken against applicants or holders of teaching or services credentials to be reported to the committee. Existing law requires a person applying for a certificated or noncertificated position at a school district, county office of education, charter school, state special school or diagnostic center operated by the State Department of Education, or private school to provide that prospective employer with a complete list of every school district, county office of education, charter school, state special school or diagnostic center operated by the department, and private school that previously employed the applicant. Existing law requires those entities, when considering an applicant for a certificated or noncertificated position, to inquire with each disclosed entity as to whether the applicant, while previously employed by the disclosed entity, was the subject of any credible complaints of, substantiated investigations into, or discipline for, egregious misconduct. Existing law requires the responding entities that have made a report of an employee's egregious misconduct to the commission to disclose this fact to the inquiring entity, and to provide the inquiring entity with a copy of all relevant information within its possession that was reported to the commission, as applied to certificated employees, or used to support a substantiated investigation, as applied to noncertificated employees. This bill would establish that the failure by a certificated employee to provide the above-described employment history constitutes unprofessional conduct and may subject the person applying for the certificated position to adverse action by the commission. The bill would prohibit the superintendent of a school district or county office of education, or the chief administrator of a charter or private school, from hiring a certificated or noncertificated employee without completing the applicable inquiry for employment history, as described above. The bill would require the superintendent of a school district or county office of education, or the chief administrator of a charter or private school, to ensure compliance with the above-described inquiries for employment history of certificated or noncertificated employees. The bill would establish that the failure to comply with these requirements constitutes unprofessional conduct and may subject the superintendent or chief administrator to adverse action by the commission. To the extent the bill would impose additional duties on local agencies or 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.
Existing law authorizes the Department of Housing and Community Development, upon appropriation, to make loans or grants, or both loans and grants, to rehabilitate, capitalize operating subsidy reserves for, and extend the long-term affordability of department-funded housing projects that have an affordability restriction that has expired, that have an affordability restriction with a remaining term of less than 10 years, or are otherwise at risk of conversion to market-rate housing. This bill would also authorize the department to make those loans and grants to rehabilitate, capitalize operating subsidy reserves for, and extend the long-term affordability of housing projects that qualify as a challenged development, as defined. The bill would require the department to grant priority for these loans and grants to housing projects that are department funded and have an affordability restriction that has expired or have a remaining term of less than 10 years, or are otherwise at risk for conversion, as defined. The bill would authorize the department to establish separate selection and underwriting standards for these projects and projects that are challenged developments. The bill would require, prior to allocating program funds, the department to evaluate the above-described developments to help inform program guidelines and allocation decisions. The bill would require the department to allocate at least 10% of funds of every round to challenged developments that are not department-funded, as specified.
