Sen. Patricia C. Bates

This measure would recognize the month of May 2018 as Arthritis Awareness Month.

Existing law requires a vote by mail voter to return his or her voted vote by mail ballot (1) by mail or in person to the elections official, (2) in person to a member of a precinct board at a polling place or vote center, or (3) to a vote by mail ballot dropoff location, as specified. Existing law permits a vote by mail voter who is unable to return his or her ballot to designate another person to return the ballot. This bill would require the designated person to offer to give a receipt to the voter when the designated person receives the ballot, and to provide a receipt to the voter upon request. The bill would require the Secretary of State to prescribe a form for that receipt, and would specify the information to be included on the receipt.

The California Constitution enables electors to initiate a recall of state officers by gathering sufficient signatures within a 160-day period. Existing law requires the Secretary of State to notify a county elections official that a petition received a sufficient number of signatures to initiate a recall election. After this notice has been provided, existing law provides for a period of 30 business days in which voters who signed the petition may withdraw their signatures. Existing law requires local elections officials to submit signatures gathered by proponents of a recall to the Secretary of State at least every 30 days, and it also requires the examination and verification of each signature filed. Under existing law, if a sufficient number of signatures are submitted to initiate a recall election, the Department of Finance, in consultation with the affected election officials and the Secretary of State, is required to estimate the costs of the recall election, as specified. Existing law also requires the Joint Legislative Budget Committee to review and comment on the estimate. This bill would remove the provisions requiring the examination and verification of each signature filed and would instead provide for signatures to be verified according to specified procedures, including the use of a random sampling technique. The bill would also remove the obligations on the Department of Finance and the Joint Legislative Budget Committee with respect to estimating the costs of the recall election.

The California Constitution generally limits ad valorem taxes on real property to 1% of the full cash value of that property. For purposes of this limitation, "full cash value" is defined as the assessor's valuation of real property as shown on the 1975–76 tax bill under "full cash value" or, thereafter, the appraised value of that real property when purchased, newly constructed, or a change in ownership has occurred. Existing law specifies those circumstances in which the transfer of ownership interests in a corporation, partnership, limited liability company, or other legal entity results in a change in ownership of the real property owned by that entity, and generally provides that a change in ownership as so described occurs if a legal entity or other person obtains a controlling or majority ownership interest in the legal entity. Existing law requires the Franchise Tax Board to include a question on returns for partnerships, banks, and corporations to assist in the determination of whether a change in ownership under the circumstances described above has occurred. This bill would additionally specify that if 90% or more of the direct or indirect ownership interests in a legal entity are sold or transferred in a single transaction, as defined, the real property owned by that legal entity has changed ownership whether or not any one legal entity or person that is a party to the transaction obtains control, as defined. The bill would require the Franchise Tax Board to include an additional question on returns for partnerships, banks, and corporations to assist in the determination of whether a change in ownership as so described has occurred. The bill would require the State Board of Equalization to prescribe regulations as may be necessary to carry out the purposes of this act. The bill would also require the State Board of Equalization to report to the Legislature, no later than January 1, 2021, regarding the implementation of these changes in ownership, including, but not limited to, the revenue impact and frequency of reassessments of real property owned by legal entities. The bill would require the Legislative Analyst's Office to report to the Legislature no later than January 1, 2021, regarding the economic impact of this bill. Existing law requires, upon a change in control or change in ownership of a legal entity that owns an interest in real property in this state, or when requested by the State Board of Equalization, that the person or legal entity acquiring ownership or control, or the legal entity that has undergone a change in ownership, file a change in ownership statement with the board, as specified. Existing law requires a penalty of 10% of the taxes applicable to the new base year value, as specified, or 10% of the current year's taxes on the property, as specified, to be added to the assessment made on the roll if a person or legal entity required to file a change in ownership statement fails to do so. This bill would require a person or legal entity acquiring ownership interests in a legal entity, if 90% or more of the ownership interests in the legal entity are sold or transferred, as described above, to file a change in ownership statement signed under penalty of perjury with the State Board of Equalization. The bill would increase the penalties for failure to file a change in ownership statement, as described above, from 10% to 15%, and would provide that the penalty shall apply for failure to file a complete statement with the State Board of Equalization following a transfer of legal entity ownership interests. This bill would require the State Board of Equalization to notify assessors if a change in control or a change in ownership of a legal entity has occurred. By expanding the crime of perjury and by imposing new duties upon local county officials with respect to changes in ownership, 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 with regard to certain mandates no reimbursement is required by this act for a specified reason. With regard to any other mandates, this bill would provide that, if the Commission on State Mandates determines that the bill contains costs so mandated by the state, reimbursement for those costs shall be made pursuant to the statutory provisions noted above. This bill would declare that it is to take effect immediately as an urgency statute.

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

This measure would encourage any individual taxpayer in California who disapproves of the federal Tax Cuts and Jobs Act to donate their tax savings to the State of California's General Fund, as specified.

(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.

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.