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 would authorize any person over 55 years of age or any severely and permanently disabled person to transfer the base year value of an original property to a replacement dwelling located in a different county without the adoption of a county ordinance so providing. The bill would limit this provision to transfers of base year value that occur on or after January 1, 2019.  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 ____ of the 2017–18 Regular Session is approved by the voters.
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Existing sales and use tax laws impose taxes on retailers measured by 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, measured by sales price. Those laws partially exempt from those taxes, until July 1, 2018, the gross receipts from the sale of, and the storage, use, or other consumption of, specified tangible personal property purchased for use by a qualified person, as defined, to be used primarily in manufacturing or other processes, and in research and development. Consumables with a useful life of less than one year do not qualify for exemption, and useful life is defined by reference to state income or franchise taxes. This bill, on and after January 1, 2018, and before July 1, 2028, would additionally define useful life by reference to manufacturer or other warranties, maintenance contracts, and normal replacement as established by industry or business practices, would additionally exempt from those taxes special purpose buildings and foundations used for the generation, production, storage, or distribution, as defined, of electric power, and would expand the definition of qualified person to include, among others, a person primarily engaged in the business of electric power generation. The bill would declare the intent of the Legislature to enact legislation that would improve the state's sales and use tax incentives to promote a stronger California economy by securing a greater share of the high-paying, high-skilled jobs in manufacturing and research and development. This bill would take effect immediately as a tax levy.
Existing sales and use tax laws impose taxes on retailers measured by 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, measured by sales price. The Sales and Use Tax Law defines the terms "gross receipts" and "sales price." This bill, before January 1, 2023, would exclude from the terms "gross receipts" and "sales price" the value of a motor vehicle traded in for a qualified motor vehicle, as defined, if the value of the trade-in motor vehicle is separately stated on the invoice or bill of sale or similar document provided to the purchaser. 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 specify that this exclusion would not apply to local sales and use taxes, transactions and use taxes, and specified state taxes from which revenues are deposited into the Local Public Safety Fund, the Local Revenue Fund, or the Local Revenue Fund 2011. This bill would take effect immediately as a tax levy, but its operative date would depend on its effective date.
Existing law authorizes the legislative body of a city or a county to establish an enhanced infrastructure financing district to finance public capital facilities or other specified projects of communitywide significance, including, but not limited to, the acquisition, construction, or rehabilitation of housing for persons of low and moderate income for rent or purchase. This bill would authorize the City of Inglewood to create an enhanced infrastructure financing district to finance infrastructure and transit-oriented development within one mile of the Inglewood Station area. The bill would require the City of Inglewood, in consultation with the Los Angeles Metropolitan Transportation Authority, to develop an infrastructure financing plan pursuant to these provisions. The bill would provide that for these purposes, the Los Angeles Metropolitan Transportation Authority is an affected taxing entity as that term is defined. The bill would authorize a district created pursuant to these provisions to receive funding from the Greenhouse Gas Reduction Fund, and the Affordable Housing and Sustainable Communities Program, in addition to any other authorized funding. This bill would make legislative findings and declarations as to the necessity of a special statute for the City of Inglewood.
Existing law, the Ortiz-Pacheco-Poochigian-Vasconcellos Cal Grant Program, establishes the Cal Grant A and B Entitlement awards, the California Community College Transfer Entitlement awards, the Competitive Cal Grant A and B awards, the Cal Grant C awards, and the Cal Grant T awards under the administration of the Student Aid Commission, and establishes eligibility requirements for awards under these programs for participating students attending qualifying institutions. Existing law specifies the amounts of the maximum Cal Grant A and B awards for students attending private nonprofit postsecondary educational institutions and private for-profit postsecondary educational institutions that are regionally accredited, as specified. This bill would change, in accordance with a prescribed formula, the maximum Cal Grant awards for students attending private nonprofit postsecondary educational institutions, commencing with the 2017–18 award year. The bill would impose requirements on private nonprofit postsecondary educational institutions to provide specified data to a specified association as a condition for the funding of Cal Grant maximum awards to their students, and would require the association to report on that information to the Legislature, the Governor, the Department of Finance, and the Legislative Analyst's Office. The bill would also make conforming changes. This bill would declare that it is to take effect immediately as an urgency statute.
Existing law, the State Assistance Fund for Enterprise Act of 1989, requires the Controller to establish, maintain, and administer the State Enterprise Loan Fund, which is a continuously appropriated fund, as a separate account within the General Fund and creates the State Assistance Fund for Enterprise Business and Industrial Development Corporation as a nonprofit corporation to provide financing assistance to businesses in the state, as specified. Existing law requires the Controller to transfer into the fund from the General Fund and the Energy Resources Program Account all moneys required to meet the loan requests of the corporation, and prohibits the amount transferred from the General Fund from exceeding $1,500,000 and from the Energy Resources Programs Account from exceeding $1,000,000. This bill would, instead, prohibit the amount transferred from the Energy Resources Programs Account from exceeding $5,000,000. By increasing the amount of money that could be transferred into a continuously appropriated fund, this bill would make an appropriation.
Existing law establishes the California Economic Development Fund and authorizes the Governor's Office of Business and Economic Development, upon appropriation by the Legislature, to provide matching funds for economic development purposes from that fund. This bill would transfer $2,000,000 from the General Fund to the California Economic Development Fund, with that amount appropriated to the California Development Fund for the 2017–18 fiscal year to provide a cash match for 6 regional lead centers that have contracts with the United States Small Business Administration to administer the federal Small Business Development Center Program in California, subject to a specified condition. The bill would require the 6 regional lead centers of the Small Business Development Center Program in California to produce and submit a report containing specified information to the Legislature and the Governor's Office of Business and Economic Development by March 1, 2019. The bill would contain related findings regarding the need for small businesses for California's economic success.
This measure would recognize August 6, 2017, as the 52nd anniversary of the signing of the federal Voting Rights Act of 1965.
This measure would proclaim the period of October 23, 2017, to October 31, 2017, inclusive, as Red Ribbon Week and would encourage all Californians to help build drug-free communities and to participate in drug prevention activities.