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. The California Constitution authorizes the Legislature to provide that a severely disabled person and a person over 55 years of age may 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 measure would authorize the Legislature to require by statute that, for persons over the age of 65 years, the provisions relating to transfer of base year value also apply to situations in which the original property and the replacement dwelling are located in different counties. This measure would limit this authority to intercounty transfers of base year value that occur on or after January 1, 2011.
Sponsored bills
(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 would, beginning on the lien date for the 2011–12 fiscal year, increase the homeowners' exemption from $7,000 to $27,000 of the full value of a dwelling for assessees who are 62 years of age or older. This bill would also require, for the 2012–13 fiscal year and for each fiscal year thereafter, the county assessor to adjust the amount of the homeowners' exemption for assessees who are 62 years of age or older by the percentage change, for the first 3 quarters of the prior calendar year, in the House Price Index for California, as specified. (2) 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 married couples 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 would, for taxable years beginning on or after January 1, 2010, increase this credit for qualified renters who are 62 years of age or older. This bill would establish the credit amount as $151 for married couples filing joint returns, heads of household, and surviving spouses if adjusted gross income is $50,000 or less, as adjusted for inflation, and a credit amount of $75 for other individuals if adjusted gross income is $25,000 or less, as adjusted for inflation. This bill would also require, for taxable years beginning on or after January 1, 2011, the Franchise Tax Board to annually adjust for inflation, based upon the California Consumer Price Index, the amount of these credits. This bill would also make technical, nonsubstantive changes to the renters' credit. (3) By requiring county officials to implement a new amount for the property tax 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. (4) This bill would take effect immediately as a tax levy.
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 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 the age of 65 years 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. This bill would require this provision to be applied only to intercounty transfers of base year value that occur on or after January 1, 2011.  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 these statutory provisions. Section 2229 of the Revenue and Taxation Code requires the Legislature 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 Section 2229 of the Revenue and Taxation Code, 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. This bill would take effect immediately as a tax levy, but would become operative only if Senate Constitutional Amendment ____ of the 2009–10 Regular Session is approved by the voters.
The California Constitution provides that the rate of interest on a judgment rendered in any court of this state shall be set by the Legislature at not more than 10% per annum. Existing law provides that interest accrues at the rate of 10% per annum on the principal amount of a money judgment remaining unsatisfied. Under existing law, if the plaintiff makes an offer that the defendant does not accept prior to trial or within 30 days, whichever occurs first, and the plaintiff obtains a more favorable judgment, the judgment shall bear interest at the legal rate of 10% per annum calculated from the date of the plaintiff's first offer that is exceeded by the judgment. Existing law also provides that a judgment is enforceable until 10 years after the time the judgment becomes final or until 10 years after the final installment becomes due. This bill would instead provide that interest accrues at the federal short-term rate plus 2%, except as otherwise provided in a written contract, not to exceed 10% per annum on those judgments, as specified. The bill would require the Controller to annually establish the interest rate, as specified, and notify the auditor in each county of that rate.
Existing law provides that in a dissolution or legal separation proceeding raising spousal support issues, the court may order either party to submit to an examination by a vocational training counselor, as specified. Existing law provides that the focus of this examination is to obtain an assessment of a spouse's ability to obtain employment that would allow the party to maintain herself or himself at the marital standard of living. Existing law also provides that both parents have an equal responsibility to support their child in the manner suitable to the child's circumstances, and the court may order either or both parents to pay an amount necessary for the support of the child. This bill would authorize a court, in a proceeding in which child support is an issue, to order a party to submit to an examination by a vocational training counselor, as defined. The bill would provide that the focus of this examination is to obtain an assessment of a spouse's ability to obtain employment that would allow the party to meet his or her duty to provide support of the minor child.
Existing provisions of the Alcoholic Beverage Control Act generally prohibit manufacturers, winegrowers, bottlers, importers, wholesalers, and others from performing certain activities, with specified exceptions. Existing law, until January 1, 2014, permits a manufacturer of distilled spirits, winegrower, rectifier, or distiller, or any authorized agent of that person to provide, free of charge, entertainment, food, and distilled spirits, wine, or nonalcoholic beverages to consumers over 21 years of age at an invitation-only event in connection with the sale or distribution of wine or distilled spirits, as specified. This bill would additionally permit a distilled spirits manufacturer's agent, holder of a distilled spirits importer's general license who does not also hold a distilled spirits wholesaler's license, holder of a distilled spirits rectifier's general license, or a holder of an out-of-state distilled spirits shipper's certificate, or any authorized agent of that licenseholder, to provide entertainment, food, and distilled spirits, wine, and nonalcoholic beverages at an event described above. The Alcoholic Beverage Control Act provides that a violation of specified provisions of the act is punishable as a misdemeanor. This bill, by expanding the definition of an existing crime, 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 no reimbursement is required by this act for a specified reason.
The Sales and Use Tax Law presumes that all gross receipts are subject to tax until the contrary is established. This law relieves a seller from liability for sales tax if the seller in good faith takes a resale certificate from a purchaser holding a seller's permit, and the resale certificate is signed and completed as specified. This bill would make nonsubstantive, technical changes to this provision.
(1) The Enterprise Zone Act provides for the designation of enterprise zones by the Department of Community Housing and Development based on the department's approval of applications from a city, county, or city and county with a geographic area meeting certain criteria. Certain entities within a designated enterprise zone may receive regulatory, tax, and other incentives for private investment and employment. Existing law provides that no more than 42 enterprise zones be designated at any one time pursuant to the act. Upon the expiration or termination of a designation, existing law authorizes the department to designate another enterprise zone to maintain a total of 42 enterprise zones. This bill would authorize the department to designate one special enterprise zone within the City of Fremont consisting of a geographical area encompassing a facility that manufactures automobiles and to designate, until 90 days after the act takes effect, an additional 10 special enterprise zones limited to one nonrenewable 15-year term. The bill would exclude these enterprise zones from the calculation of the overall number of enterprise zones authorized under the act. The bill would also make legislative findings and declarations as to the necessity of a special statute. (2) The California Alternative Energy and Advanced Transportation Financing Authority Act established the California Alternative Energy and Advanced Transportation Financing Authority. The authority is authorized to do all things necessary and convenient to carry out the purposes of the act. The authority is also required to establish a renewable energy program to provide financial assistance, as defined, to certain entities for projects to generate new and renewable energy sources, develop clean and efficient distributed generation, and demonstrate the economic feasibility of new technologies. Existing law provides that the transfer of title of tangible personal property constituting a project under the act to the authority by a participating party or the lease or transfer of tangible personal property constituting a project under the act by the authority to a participating party pursuant to the act is not a "sale" or "purchase" for the purposes of the Sales and Use Tax Law. This bill would include as a project, machinery, or equipment that is utilized for the design, technology transfer, manufacture, production, assembly, distribution, or service of an alternative source component. The bill would include as "financial assistance" for the purposes of the act purchases, sales, or lease arrangements that qualify for exclusion from the Sales and Use Tax Law. The bill would require the authority to consider specified criteria in approving a project for which the purchase, sale, or lease of tangible personal property qualifies for the sales and use tax exclusion. The bill would require, when the sales and use tax exclusion for projects approved by the authority exceed $100,000,000 annually, the authority to provide a 20-day notice to the Legislature for additional project approval.
(1) Existing law provides that a person may pass real property to a beneficiary at death by various methods including by will, intestate succession, trust, and titling the property in joint tenancy, among others. This bill would, until January 1, 2015, create the revocable transfer on death deed (revocable TOD deed) , as defined, which would transfer real property on the death of its owner without a probate proceeding. The bill would require that a person have testamentary capacity to make or revoke the deed and would require that the deed be in a statutory form provided for this purpose. The revocable TOD deed must be signed, dated, acknowledged, and recorded, as specified, to be effective. The bill would provide, among other things, that the deed, during the owner's life, does not affect his or her ownership rights and, specifically, is part of the owner's estate for the purpose of Medi-Cal eligibility and reimbursement. The bill would void a revocable TOD deed if, at the time of the owner's death, the property is titled in joint tenancy or as community property with right of survivorship. The bill would establish priorities for creditor claims against the owner and the beneficiary of the deed in connection with the property transferred and limits on the liability of the beneficiary. The bill would establish a process for contesting the transfer of real property by a revocable TOD deed. The bill would also make conforming and technical changes. The bill would require the California Law Revision Commission to study and make recommendations regarding the revocable TOD deed to the Legislature by January 1, 2014. (2) Existing law provides that a person who feloniously and intentionally kills a decedent is not entitled to specified property, interests, or benefits, including any gifts of personal property made in view of impending death. This bill would specify that a person who feloniously and intentionally kills a decedent is not entitled generally to property and interests that are transferred outside of probate, including real property transferred by a revocable TOD deed. (3) Existing law establishes simplified procedures for dealing with a decedent's estate valued under $100,000, including authorizing the successor of the decedent to collect and distribute property due the decedent without letters of administration or awaiting probate of a will. Existing law provides that a beneficiary who receives real or personal property under these circumstances, as specified, may be liable to the estate if probate proceedings are subsequently commenced. Existing law provides, in this context, that a spouse has liability for the debts of a deceased spouse if the decedent's property is in the control of the surviving spouse. Existing law permits a court judgment to enforce liability in these instances only to the extent necessary to protect the heirs, devisees, and creditors of the decedent. This bill would delete the reference to court judgment and provide instead that the personal representative of the estate is permitted to enforce liability only to the extent necessary to protect the heirs, devisees, and creditors of the decedent.
Existing law provides that in the Family Code, the singular number includes the plural, and the plural, the singular. This bill would make a technical, nonsubstantive change to that provision.