The Personal Income Tax Law authorizes a credit against the taxes imposed by that law in an amount equal to the lesser of 5% of the purchase price or $10,000 in the case of the purchase of a qualified principal residence on and after March 1, 2009, and before March 1, 2010, but not to exceed an aggregate limitation of $100,000,000 for all credits allowable. Existing law requires a certification that the residence has never been occupied be provided to the Franchise Tax Board within one week of the sale of the qualified principal residence. This bill would limit the credit to taxpayers who purchased a qualified principal residence on and after March 1, 2009, and before July 3, 2009, and on and after the effective date of this bill and before March 1, 2010. This bill would also require the aggregate limitation of credits to be reduced by a specified amount per certification received by the Franchise Tax Board. (2) The bill would appropriate the sum of $44,000 from the General Fund to the Franchise Tax Board, in augmentation of a specified appropriation made in the 2009-10 Budget Act. (3) This bill would declare that it is to take effect immediately as an urgency statute.
Sponsored bills
Under the Porter-Cologne Water Quality Control Act, the 9 California regional water quality control boards are among the principal state agencies that carry out responsibilities relating to water quality. The act prescribes requirements relative to meetings of the regional boards and prohibits a member of a regional board from participating in a proceeding before a regional board or State Water Resources Control Board, or specified actions of the regional board, under certain circumstances. The Administrative Procedure Act provides for the conduct of administrative adjudication proceedings of state agencies. The act generally prohibits, during a pending proceeding, communication regarding any issue in the proceeding to the presiding officer from an employee or representative of an agency that is a party or from an interested person outside the agency, without notice and opportunity for all parties to participate, except as specified. This bill would exempt from the provisions of the Administrative Procedure Act pertaining to prohibited communications, specified ex parte communications relating to proceedings of the regional boards. The bill would establish requirements for the disclosure of an ex parte communication, as defined, relating to a matter before a regional board.
This measure would congratulate and commend the Boy Scouts of America on their 100th anniversary and centennial celebration, and recognize the achievements and impacts the scouting program has had on youth.
This measure would recognize the week of April 18, 2010, through April 24, 2010, as Crime Victims' Rights Week.
(1) Existing law authorizes a county board of supervisors to provide by ordinance for the reassessment of property that is damaged or destroyed, without fault on the part of the assessee, by a major misfortune or calamity, upon the application of the assessee or upon the action of the county assessor with the board's approval. With respect to certain counties that have adopted reassessment ordinances and have been declared by the Governor to be in a state of emergency as a result of certain events, existing law provides for state allocations of the estimated amounts of the reductions in property tax revenues resulting in certain fiscal years from reassessments under those ordinances. Existing law also continuously appropriates, without regard to fiscal years, moneys in the Special Fund for Economic Uncertainties for purposes of funding these state allocations. This bill would provide for similar state allocations with respect to property tax revenue reductions resulting from a reassessment for damages incurred within the Counties of Orange, Riverside, and San Bernardino, which were declared by the Governor to be in a state of emergency due to the wildfires that commenced in November 2008. By requiring moneys continuously appropriated from the Special Fund for Economic Uncertainties to be allocated for the new purpose of reimbursing the Counties of Orange, Riverside, and San Bernardino for these property tax revenue reductions, this bill would make an appropriation. (2) Existing property tax law provides, pursuant to a specified provision of the California Constitution, for a homeowners' property tax exemption in the amount of $7,000 of the full value of a "dwelling," as defined. This bill would also provide that any dwelling that qualified for the exemption prior to the commencement dates of the wildfires listed in the Governor's disaster proclamations of November 15, 2008, and November 17, 2008, that was damaged or destroyed by the wildfires in the Counties of Orange and Riverside, as declared by the Governor in November 2008, and that has not changed ownership since the commencement dates of these disasters as listed in the proclamations, may not be denied the exemption solely on the basis that the dwelling was temporarily damaged or destroyed or was being reconstructed by the owner, or was temporarily uninhabited as a result of restricted access to the property due to wildfires. The California Constitution requires the Legislature, in each fiscal year, to reimburse local governments for the revenue losses incurred by those governments in that fiscal year as a result of the homeowners' property tax exemption. This bill would state the intent of the Legislature to make this required reimbursement in the annual Budget Act. By requiring local tax officials to implement new 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. (3) The Personal Income Tax Law and the Corporation Tax Law provide for the carryover to specified taxable years of specified losses sustained as a result of certain disasters occurring in California in an area determined by the President of the United States to warrant specified federal assistance, or proclaimed by the Governor to be in a state of emergency. This bill would extend these provisions to losses sustained in the Counties of Orange, Riverside, and San Bernardino as a result of the wildfires that commenced in November 2008. This bill would authorize a taxpayer to make an election to claim a deduction for those losses on the tax return for the preceding year. (4) This bill would declare that it is to take effect immediately as an urgency statute.
Under the Porter-Cologne Water Quality Control Act, the 9 California regional water quality control boards are among the principal state agencies that carry out responsibilities relating to water quality. The act prescribes the boundaries of each regional board. This bill would revise the description of the boundaries of the Santa Ana Regional Water Quality Control Board and the San Diego Regional Water Quality Control Board.
(1) Existing law authorizes a county board of supervisors to provide by ordinance for the reassessment of property that is damaged or destroyed, without fault on the part of the assessee, by a major misfortune or calamity, upon the application of the assessee or upon the action of the county assessor with the board's approval. With respect to certain counties that have adopted reassessment ordinances and have been declared by the Governor to be in a state of emergency as a result of certain events, existing law provides for state allocations of the estimated amounts of the reductions in property tax revenues resulting in certain fiscal years from reassessments under those ordinances. Existing law also continuously appropriates, without regard to fiscal years, moneys in the Special Fund for Economic Uncertainties for purposes of funding state allocations for specified disaster relief purposes. This bill would authorize an eligible county, as defined, to apply for state allocations to offset property tax revenue reductions resulting from the reassessment of property that was damaged in a Governor-declared emergency. This bill would make an appropriation by continuously appropriating moneys in the Special Fund for Economic Uncertainties for this purpose. (2) Existing property tax law provides, pursuant to a specified provision of the California Constitution, for a homeowners' property tax exemption in the amount of $7,000 of the full value of a "dwelling," as defined. This bill would provide that any dwelling that qualified for the exemption and that was damaged or destroyed by a natural disaster in a designated area declared by the Governor to be in a state of emergency during a specified period of time, and that has not changed ownership since the commencement date of the disaster, may not be denied the exemption solely on the basis that, as a result of that disaster, the dwelling was temporarily damaged or destroyed or was being reconstructed by the owner, or was temporarily uninhabited as a result of restricted access to the property due to the disaster. The California Constitution requires the Legislature, in each fiscal year, to reimburse local governments for the revenue losses incurred by those governments in that fiscal year as a result of the homeowners' property tax exemption. This bill would state the intent of the Legislature to make this required reimbursement in the annual Budget Act. (3) The Personal Income Tax Law and the Corporation Tax Law provide for the carryover to specified taxable years of specified losses sustained as a result of certain disasters occurring in California in an area determined by the President of the United States to warrant specified federal assistance, or proclaimed by the Governor to be in a state of emergency. This bill would extend these provisions to any losses sustained as a result of a disaster that is the subject of a Governor's proclamation of a state of emergency. This bill would authorize a taxpayer to make an election to claim a deduction for those losses on the tax return for the preceding year. (4) By requiring local tax officials to implement new criteria under the homeowners' exemption, 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.
The California Constitution authorizes the Legislature to provide that a person who is either severely disabled or over the age of 55 years may transfer the base year value, as defined, of property that is eligible for the homeowners' property tax exemption to a replacement dwelling located within the same county as the property from which the base year value is transferred, subject to certain conditions. The California Constitution also provides that the Legislature may authorize each county board of supervisors to allow these base year value transfers from property that is located in a different county. Existing property tax law has implemented these constitutional provisions to authorize these taxpayers to transfer a base year value to comparable replacement property. This bill would make technical, nonsubstantive changes to the statute implementing these constitutional provisions.
Existing law requires the annual budget submitted by the Governor to contain, among other things, statements of accounts payable and cashflow for the preceding, current, and succeeding fiscal years. This bill would require the Governor's annual budget to contain certain information regarding General Fund obligations and liabilities and would require the Governor, at the time of the May Revision, to submit his or her recommendations for potential methods of retiring those obligations and liabilities identified in the budget.
Existing law provides that no handgun ammunition vendor, as defined, shall sell, offer for sale, or display for sale, any handgun ammunition in a manner that allows that ammunition to be accessible to a purchaser without the assistance of the vendor or employee thereof. This bill would repeal those provisions. Existing law requires, subject to exceptions, commencing February 1, 2011, that handgun ammunition vendors obtain a thumbprint and other information from ammunition purchasers, as specified. Existing law provides, subject to exceptions, that commencing February 1, 2011, the delivery or transfer of ownership of handgun ammunition may only occur in a face-to-face transaction, with the deliverer or transferor being provided bona fide evidence of identity of the purchaser or other transferee. Violations of any of the above provisions are misdemeanors, some with specified penalties. This bill would repeal those provisions.