Asm. Devon Mathis

This measure would recognize September 20, 2018, and every year on that date thereafter, as California Surfing Day to celebrate the California surfing lifestyle, would commend all those who honor the history, culture, and future of surfing, as well as the sport of surfing and the protection of our beach and ocean environments, would express support for future surfers and encourage potential surfing Olympians to work diligently, and would encourage all Californians to enjoy California Surfing Day.

Existing law establishes the California Community Colleges, the California State University, and the University of California as the 3 segments of public postsecondary education in this state. Existing law authorizes the governing board of a community college district to require community college students within the district to pay a fee for health supervision and services, including the operation of a student health center or centers. This bill, commencing July 1, 2019, would require a campus of the California Community Colleges or the California State University that issues student identification cards to, and would request a campus of the University of California or an independent institution of higher education that issues student identification cards to, include on the back of the student identification cards the telephone numbers for the National Suicide Prevention Lifeline and Crisis Text Line, or a local suicide prevention lifeline and crisis text line that the campus deems appropriate, and the campus police or security telephone number or, if the campus does not have a campus police or security telephone number, the local nonemergency telephone number, as provided.

This measure would designate the month of April 2018 as Aviation Awareness Month.

The Personal Income Tax Law, in modified conformity with federal income tax laws, allows various deductions in computing the income that is subject to the taxes imposed by that law, including miscellaneous itemized deductions that are allowed only to the extent that the aggregate amount of those deductions exceeds 2% of adjusted gross income. This bill, for taxable years beginning on or after January 1, 2018, would allow as a deduction under that law an amount equal to the amount of federal income tax paid, as defined, by an individual for that taxable year, as specified. This bill would take effect immediately as a tax levy.

(1) Existing property tax law provides, pursuant to the authority of a specified provision of the California Constitution, for a homeowners' exemption in the amount of $7,000 of the full value of a "dwelling," as defined, and authorizes the Legislature to increase this exemption. This bill, beginning with the lien date for the 2019–20 fiscal year, would increase the homeowners' exemption from $7,000 to $14,000 of the full value of a dwelling. This bill, for the 2020–21 fiscal year and for each fiscal year thereafter, would also require the county assessor to adjust the amount of the homeowners' exemption by the percentage change in the House Price Index for California for the first 3 quarters of the prior calendar year, as specified. (2) The Personal Income Tax Law imposes taxes based upon taxable income of individuals, estates, and trusts, at specified rates. This bill, for taxable years beginning on or after January 1, 2018, would revise the personal income tax rates and the amounts of income those rates are imposed upon, as provided. (3) The California Constitution requires the Legislature, whenever it increases the homeowners' property tax exemption, to provide a comparable increase in benefits to qualified renters. The Personal Income Tax Law authorizes various credits against the taxes imposed by that law, including a credit for qualified renters in the amount of $120 for spouses filing joint returns, heads of household, and surviving spouses if adjusted gross income is $50,000 or less, and in the amount of $60 for other individuals if adjusted gross income is $25,000 or less. Existing law requires the Franchise Tax Board to annually adjust for inflation these adjusted gross income amounts. This bill, for taxable years beginning on and after January 1, 2019, would increase this credit for a qualified renter to $240 for spouses filing joint returns, heads of household, and surviving spouses if adjusted gross income is $50,000 or less, as adjusted for inflation, and to an amount equal to $120 for other individuals if adjusted gross income is $25,000 or less, as adjusted for inflation. The bill, for taxable years beginning on or after January 1, 2020, would also require the Franchise Tax Board to annually adjust for inflation, based upon the California Consumer Price Index, the amount of these credits. The bill would also make nonsubstantive changes to the renters' credit. (4) The Corporation Tax Law generally imposes a franchise tax on corporations doing business within the limits of this state, including a minimum franchise tax on specified corporations, as provided. This bill would eliminate the minimum franchise tax and make related technical amendments. (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 California Constitution and existing property tax law authorize a person who is either severely disabled or over 55 years of age to transfer the base year value, as defined, of property that is eligible for the homeowners' property tax exemption to a replacement dwelling that is of equal or lesser value located within the same county as the property from which the base year value is transferred, and if a county ordinance so providing has been adopted, to a replacement dwelling that is located in a different county. This bill, on and after January 1, 2019, would instead require, subject to specified procedures, the base year value of property that is eligible for the homeowner's exemption of any person, regardless of age or disability, to be transferred to any replacement dwelling, regardless of the value of the replacement property or whether the replacement property is located within the same county. The bill would prescribe the method of calculating the base year value of a replacement dwelling that is of greater value than the original property. The bill would deem a replacement dwelling to be of equal or lesser value if the amount of the full cash value of that replacement dwelling does not exceed specified amounts based on the date of the sale of the original property relative to the purchase or new construction of the replacement dwelling. Existing law provides that a person claiming the property tax relief described above is eligible for that relief only if specified conditions are met, including that the claimant has not previously been granted, as a claimant, that property tax relief, except in the case of a person who becomes severely disabled subsequent to being granted, as a claimant, the property tax relief for a person over the age of 55 years. This bill, on and after January 1, 2019, would instead only require that a person not have been previously granted the property tax relief described above if that person is not a person over the age of 55 years or a severely and permanently disabled person. The bill would specify that a "person over the age of 55 years" includes the spouse of a person who has attained the age of 55 years at the time of the sale of the original property. Existing law defines "full cash value of the replacement dwelling" for purposes of this transfer of property tax base year value to mean the replacement dwelling's full cash value, determined in accordance with a specified provision, as of the date on which the replacement dwelling was purchased or new construction was completed. This bill would, on and after January 1, 2019, provide that full cash value of the replacement dwelling may also mean, in specified circumstances, the replacement dwelling's full cash value, determined in accordance with a specified provision, as of the date on which the original property is sold. By changing the manner in which local assessors assess property for property taxation purposes, 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 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, but would become operative only if Assembly Constitutional Amendment 20 of the 2017–18 Regular Session is approved by the voters.

This measure would designate Monday, May 7, 2018, as California Peace Officers' Memorial Day, urge all Californians to use that day to honor California peace officers, and recognize specified California peace officers who were killed in defense of their communities.

Existing law imposes a charge, except as provided, of $75 to be paid at the time of the recording of every real estate instrument, paper, or notice required or permitted by law to be recorded, per each single transaction per single parcel of real property, not to exceed $225. Existing law defines "real estate instrument, paper, or notice" for this purpose as a document relating to real property and specifies a nonexhaustive list of documents deemed to be a "real estate instrument, paper, or notice." This bill would exclude from this definition of "real estate instrument, paper, or notice," and thereby exempt from the recording fee, any document recorded in relation to a mining claim, as provided. This bill would take effect immediately as a tax levy.