This measure would recognize the month of April 2016 as Citrus Strong Month for the purpose of celebrating California's vibrant citrus industry and the benefits it provides to the state's environment, economy, and people, and to affirm that California is citrus strong.
Existing property tax law establishes a partial welfare exemption for property used exclusively for rental housing and related facilities, as defined, that are owned and operated by certain types of nonprofit entities or veterans' organizations that meet specified exemption requirements if certain qualifying criteria are met. Existing law requires the partial exemption to be equal to that percentage of the value of the property that is equal to the percentage that the number of units serving lower income households represents of the total number of residential units in any year. For purposes of the exemption, existing law defines "related facilities" to, among other things, exclude any portions of the overall development that are nonexempt commercial space. This bill would include in the definition of "related facilities" commercial space that is less than 10,000 square feet; that is unoccupied, or if occupied by a retail chain, is occupied by a retail chain with no more than 3 stores; that occupies no more than 20% of the total square footage of the development; and that is in a development that is no more than 10 years old. By requiring local officials to apply additional tax exemption criteria, 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 these statutory provisions. Section 2229 of the Revenue and Taxation Code requires the Legislature 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 Section 2229 of the Revenue and Taxation Code, 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.
This bill would proclaim the week of April 3, 2016, to April 9, 2016, inclusive, as Adult Education Week, and would honor the teachers, administrators, classified staff, and students of adult education programs statewide for their efforts, persistence, and accomplishments.
This measure would designate the month of April 2016 as Autism Awareness Month and would encourage residents to show support for autism awareness by lighting their homes, businesses, schools, and places of worship with blue light bulbs.
This measure would proclaim February 29, 2016, as Rare Disease Day in California and would provide for the recognition of Rare Disease Day in California in subsequent years, as specified.
This measure would designate Monday, May 2, 2016, as California Peace Officers' Memorial Day, and would urge all Californians to honor those individuals who have given their lives for our safety and express appreciation to those who continue to dedicate themselves to making California a safer place in which to live and raise our families.
This measure would recognize and honor the men and women of California agriculture for their dedication and productivity by observing March 15, 2016, as National Agriculture Day, and designating March 16, 2016, as California Agriculture Day.
Existing property tax law requires the State Board of Equalization to give an assessee opportunity for a hearing, after at least 5 days' notice, if a correction to the roll will increase the amount of taxes due, as provided, and provides that the board's decision is final. This bill would instead require the board to provide at least 7 days' notice for the above-described hearing.
