(1) The California Constitution generally limits ad valorem taxes on real property to 1% of the full cash value, as defined, of that property, and provides that the full cash value base may be adjusted each year by the inflationary rate not to exceed 2% for any given year. Existing property tax law implementing this constitutional authority provides that the taxable value of real property is the lesser of its base year value compounded annually by an inflation factor not to exceed 2%, as provided, or its full cash value. Existing property tax law also provides that the taxable value of a manufactured home is the lesser of its base year value compounded annually by an inflation factor not to exceed 2% or its full cash value. This bill, for any assessment year commencing on or after January 1, 2018, would provide that the inflation factor shall not apply to the principal place of residence, including a manufactured home, of a qualified veteran, as defined, who is 65 years of age or older on the lien date, was honorably discharged from military service, and meets specified requirements. By changing the manner in which local tax officials calculate the taxable value of real property owned by senior veterans, this bill would impose a state-mandated local program. (2) Existing property tax law provides, pursuant to the authorization of the California Constitution, a disabled veteran's property tax exemption for the principal place of residence of a veteran or a veteran's spouse, including an unmarried surviving spouse, if the veteran, because of injury incurred in military service, is blind in both eyes, has lost the use of 2 or more limbs, or is totally disabled, as those terms are defined, or if the veteran has, as a result of a service-connected injury or disease, died while on active duty in military service. Existing law exempts that part of the full value of the residence that does not exceed $100,000, or $150,000, if the veteran's household income does not exceed $40,000, adjusted for inflation, as specified. This bill, commencing with the lien date for the 2018–19 fiscal year and for each fiscal year thereafter, would instead exempt the full value of the principal place of residence of a veteran or veteran's spouse. The bill would also make technical and conforming changes to the disabled veteran's property tax exemption. By changing the manner in which local tax officials administer the disabled veteran's property tax exemption, this bill would impose a state-mandated local program. (3) 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. (4) 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. (5) This bill would take effect immediately as a tax levy.
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Existing law requires the transferee of a California real property interest, in specified circumstances, to withhold for income tax purposes 313% of the sales price of the property when the property is acquired from either an individual, or a partnership or corporation without a permanent place of business, as specified. Existing law also allows, by election of the transferor, alternative withholding amounts that are not less than the amount of gain required to be recognized under income tax laws multiplied by the corporation tax rate, bank and financial corporate tax rate, the highest personal income tax rate, or the current "S" corporation tax rate plus the highest personal income tax rate, as applicable. Existing law imposes a penalty for a failure to withhold, as specified, and requires a real estate escrow person to provide written notification to the transferee, other than a transferee that is an intermediary or accommodator in a deferred exchange, of withholding requirements. This bill would eliminate these withholding provisions for the disposition of a California real property interest that occurs on or after January 1, 2018, and would instead require the transferee, including any intermediary or accomodator in a deferred exchange, of a California real property interest to withhold 3â…“% of the purchase price of the property if the property was either acquired from a person with a last known street address outside this state at the time of title transfer, or from a corporation if after the transfer that corporation has no permanent place of business in this state. The bill would also allow, by election of the transferor, alternative withholding amounts that are not less than the amount of gain required to be recognized under income tax laws multiplied by the corporation tax rate, bank and financial corporate tax rate, the highest personal income tax rate, or the current "S" corporation tax rate plus the highest personal income tax rate, as applicable. The bill would also require a real estate escrow person to provide the corresponding written notification to subject transferees.
Existing law makes it a felony to possess a silencer in the state, punishable by imprisonment in county jail or by a fine not to exceed $10,000 or by both that fine and imprisonment. This bill would delete the felony prohibition on possession of a silencer and would authorize an individual in lawful possession of a device that will silence, suppress, or muffle the sound or natural report of a firearm when the firearm is discharged to use that device to hunt a bird, mammal, fish, reptile, or amphibian for which the individual is licensed if the firearm to which the device is attached is lawfully possessed.
Existing law recognizes various state holidays. Existing law entitles state employees, with specified exceptions, to be given time off with pay for specified holidays, including, among others, the day after Thanksgiving. This bill would recognize Yom Kippur as a state holiday. The bill would require that state employees, with specified exceptions, be given time off with pay for the day after Thanksgiving, or Yom Kippur, whichever day is chosen by the employee.
The Mitigation Fee Act requires a local agency, in establishing, increasing, or imposing a fee as a condition of approval of a development project, to identify the purpose of the fee and the use to which it is to be put. If the use is financing a public improvement, the improvement is required to be publicly identified, as well as the amount of the expenditures on each improvement, within 180 days after the last day of each fiscal year. This bill, if a local agency fails to comply with the requirements described above for a 2nd consecutive year, would prohibit a local agency from collecting established fees, and from imposing new fees, until compliance with the requirements described above have been met. The bill would prohibit a local agency from threatening or implementing a moratorium on construction because of these fee prohibitions and would require the local agency to continue to approve development projects without the collection or imposition of fees.
The Domestic Worker Bill of Rights prohibits a domestic work employee, as defined, who is a personal attendant, as defined, from being employed more than 9 hours in any workday or more than 45 hours in any workweek, unless the employee receives 1.5 times the employee's regular rate of pay for all hours worked over 9 hours in any workday and for all hours worked more than 45 hours in the workweek. This bill would authorize a domestic work employee who is a live-in employee or who is required to be on duty for 24 or more consecutive hours to enter into a written agreement with the domestic work employer to exclude from hours worked a bona fide regularly scheduled sleeping period of not more than 8 hours for uninterrupted sleep, if specified conditions are met. If the sleeping period is interrupted by an emergency, only time spent working during the emergency would constitute hours worked. Absent a written agreement, the 8 hours available for sleep would constitute hours worked.
Existing law provides for the licensure and regulation of various healing arts professions by various boards, as defined, within the Department of Consumer Affairs. Existing law imposes certain fines and other penalties for, and authorizes these boards to take disciplinary action against licensees for, violations of the provisions governing those professions. This bill would prohibit the boards from taking disciplinary action against, or otherwise penalizing, healing arts licensees who violate those provisions but correct the violations within 15 days and who are not currently on probation at the time of the violations, if the violations did not cause irreparable harm and will not result in irreparable harm if left uncorrected for 15 days.
The Mobilehome Residency Law governs residency in mobilehome parks and includes provisions that are applicable to those who have an ownership interest in a subdivision, cooperative, or condominium for mobilehomes, or a resident-owned mobilehome park, as specified. Among other things, these provisions set forth the rights of residents and homeowners regarding the use of the property. Existing law prohibits mobilehome park management from terminating or refusing to renew a tenancy except for specified reasons, including, among other reasons, conduct by the homeowner or resident, upon the park premises, that constitutes a substantial annoyance to other homeowners or residents. Existing law requires the management to set forth in a notice of termination the reason relied upon for the termination with specific facts to permit determination of the date, place, witnesses, and circumstances concerning that reason. This bill would also authorize mobilehome park management to terminate a tenancy for commission of various acts of violence or threats against a person in the park. The bill would require any notice of termination of tenancy to provide for a 14-day notice to vacate the premises and an eviction to be supported at trial by evidence from another resident of the park or from law enforcement personnel.
Existing law classifies controlled substances into 5 schedules and places the greatest restrictions and penalties on the use of those substances placed in Schedule I. The drug fentanyl, an opiate, is classified in Schedule II. Existing law prohibits a person from possessing for sale or purchasing for purposes of sale specified controlled substances, including fentanyl, and provides for imprisonment in a county jail for 2, 3, or 4 years for a violation of this provision. Existing law also imposes an additional term and a specified fine upon a person who is convicted of a violation of, or of a conspiracy to violate, specified provisions of law with respect to a substance containing heroin, cocaine base, and cocaine, depending on the weight of the substance. This bill would classify carfentanil, an opiate, in Schedule II. The bill would also make the provisions imposing an additional term and fine, as described above, applicable with respect to a substance containing carfentanil or fentanyl. By imposing additional incarceration costs on local agencies, the bill would impose a state-mandated local program. The bill would also make conforming changes. 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 no reimbursement is required by this act for a specified reason.
Existing law, the Lanterman Developmental Disabilities Services Act, requires the State Department of Developmental Services to contract with regional centers to provide services and supports to individuals with developmental disabilities. Existing law sets forth the department's and the regional center's authority to establish provider rates. Existing law prohibits certain provider rate increases, but authorizes increases to those rates as necessary to adjust employee wages to meet the state minimum wage law. The bill would require the department to increase the funding provided to a regional center to enable the regional center and the regional center's purchase-of-service vendors to fund certain costs related to minimum wage requirements.