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Rick Auerbach is a member and past president of the California Assessors' Association (CAA). He is presently a member of the CAA Executive and Legislative Committees. Our office, in conjunction with the CAA Legislative Committee, tracks legislation that impacts the property tax system. In addition, the CAA sponsors legislation that enhances or clarifies property tax policy.

The 2007 legislative session ended September 14, 2007. 964 bills passed the legislature and were sent to the Governor. 750 of the bills were signed into law and 214 were vetoed. The bills that were signed into law from the 2007 session are effective January 1, 2008 unless noted otherwise. Those bills that did not get out of the legislature in 2007 are eligible to be carried over to the 2008 session where they may be considered again.

The legislature convened for the 2008 session on January 7, 2008. Those bills of interest to assessors are listed below. To see the full text of the legislation along with analysis, click on the bill number.

For any questions relating to legislation, please contact Barry Bosscher, Special Assistant, at (213)974-3101 or via email at bbosscher@assessor.lacounty.gov.

2007-08 SESSION
Bill No	Author	Bill Summary	Position
AB 43	Leno, Laird, Lieber	Marriage re-defined to include a civil contract between 2 persons rather than a man and woman, thereby granting similar rights and privileges. VETOED BY GOV.	Watch
AB 62	Nava	Provides reimbursement for property tax losses to Ventura County for wildfires that occurred in 2006. SIGNED BY GOV.	Support
AB 83	Lieber	Establishes the Property Assessment and Revenue for Education Funding Program (PARE) for state funding of county property tax administration. Counties must meet designated performance standards to be eligible for the funding. CAA sponsored. Carried over to 2008. DEAD FOR 2008.	Support
AB 250	DeVore	A bill sponsored by the California Law Review related to non-probate transfers; revocable transfer upon death deeds. Carried over to 2008.	Watch
AB 293	Strickland	This bill would, beginning with the lien date for the 2008-09 fiscal year, increase the homeowners' exemption from $7,000 to $22,000 of the full value of a dwelling. This bill would also require, for the 2009-10 fiscal year and for each fiscal year thereafter, the county assessor to adjust the amount of the homeowners' exemption by the percentage change, for the first 3 quarters of the prior calendar year, in the Housing Price Index for California. Carried over to 2008. DEAD FOR 2008.	Neutral
AB 297	Maze	This bill would modify those statutory provisions that apply to any fruit-bearing or nut-bearing tree that was damaged during the January 2007 freeze. SIGNED BY GOV.	Support
AB 351	Smyth	Increases the homeowners' exemption from $7,000 to $27,000 for owners who are 62 years of age or older. The bill also increases the renters' credit for qualifying taxpayers. Carried over to 2008. DEAD FOR 2008.	Watch: point out problems
AB 388	Gaines	This bill would, beginning with the lien date for the 2008-09 fiscal year, increase the homeowners' exemption from $7,000 to $25,000 of the full value of a dwelling. The bill also increases the renters' credit for qualifying taxpayers. Carried over to 2008. DEAD FOR 2008.	Neutral
AB 402	Ma	Expands the parent to child change in ownership exclusion to include foster children. It would also require, upon a request by the county assessor, the owners of properties that transfer ownership interests without utilizing recorded deeds, such as a cooperative housing development, to file a specified report describing the property with the assessor. If the owners fail to file this report, this bill would impose the same penalty as is imposed under existing law for failing to report a change in ownership to the assessor. SIGNED BY GOV.	Support
AB 495	Tran	Increases the homeowners' exemption from $7,000 to $25,000 for owners who are 62 years of age or older. Requires annual CPI adjustment. The bill also increases the renters' credit for qualifying taxpayers. Carried over to 2008. DEAD FOR 2008.	Watch: point out problems
AB 550	Ma	Eliminates the mandatory audit threshold of $400,000 in personal property and fixtures used to determine what businesses are audited. Requires that the largest businesses continue to be audited every 4 years, but reduces the overall number of mandatory audits to 75% of the average number of audits performed per year for the years from 2002 through 2006. Allows assessors to concentrate scarce audit resources where most efficient as opposed to abiding by an arbitrary threshold. CAA sponsored.	Support Letter
AB 709	Keene	Authorizes a public agency to contract with a member of a state or nationally recognized appraisal organization to provide an appraisal of real property. VETOED BY GOV.	Watch
AB 763	Saldana	Makes changes related to tenant notification required for the conversion of residential property into a condominium or stock cooperative project. SIGNED BY GOV.	Watch
AB 793	Strickland	Related to the valuation of affordable housing, this bill would exclude the value of "silent seconds" issued from non profit or governmental agencies. The term of the "silent seconds" must be for a period of at least 30 years and a governmental restriction requiring the property to remain an affordable housing unit must be in place. Carried over to 2008. DEAD FOR 2008.	Support, if amended
AB 843	Eng	Increases the cap on the penalty for failure to file a change in ownership statement for properties not eligible for the homeowners' exemption from $2,500 to $10,000. The contents of the preliminary change in ownership report (PCOR) are currently prescribed by the legislature. This bill grants that authority to the State Board of Equalization, requiring consultation with the CAA. VETOED BY GOV.	Support
AB 968	Walters	Increases the homeowners' exemption from $7,000 to 25% of the dwelling's purchase price for first time homebuyers. Carried over to 2008. DEAD FOR 2008.	Watch: point out problems
AB 972	Walters	Increases the homeowners' exemption from $7,000 to 25% of the dwelling's purchase price. Carried over to 2008. DEAD FOR 2008.	Watch: point out problems
AB 1020	Runner	The bill makes a clarifying change relating to the recordation of digital instruments. It also provides that the recordation of a certificate of sale relating to property sold subject to the right of redemption in which the right of redemption exists is not a change in ownership for assessment purposes. SIGNED BY GOV.	Watch
AB 1042	Spitzer	Authorizes assessment appeal applications to be filed electronically. SIGNED BY GOV.	Support
AB 1239	Garrick	The installation of certain fire sprinkler or fire detection system improvements in an existing building is excluded from assessment as new construction. This bill would extend this exemption to those same items in newly constructed buildings. For non-residential buildings, only those items not required by local code are eligible for exclusion. The bill allows the exclusion to be passed on to the initial purchaser of the property but not subsequent transfers. The exclusion can only be granted to the buyer if the owner-builder did not receive the exclusion. Carried over to 2008.	Oppose
AB 1451	Leno	Modifies and expands the solar energy exclusion and extends the exclusion from 2008-09 to the 2015-16 assessment year. Similar to AB 1239 this bill allows the exclusion to be passed on to the initial purchaser of the property but not subsequent transfers. The exclusion can only be granted to the buyer if the owner-builder did not receive the exclusion. Carried over to 2008.	Neutral
AB 1485	Jeffries	Under current law the spouse of a person who was disabled or died while on active military service is eligible for a $100,000 exemption, increasing to $150,000 in specified circumstances. This bill, beginning with the 2008-09 fiscal year, increases the exemption to $200,000 and $250,000 for claimants whose income doesn't exceed $40,000. Carried over to 2008. DEAD FOR 2008.	Watch
AB 1886	DeVore	Bill to implement ACA 13, a constitutional amendment that would specify that the property tax exemption for state owned property does not apply to property owned by the Department of Transportation that is determined by the assessor as not having been used for a transportation purpose for at least 5 years. See ACA 13. DEAD FOR 2008.	Watch
AB 1978	Solorio	Bill related to public records and computer mapping services.	Watch
AB 2256	Duvall	Increases the homeowners' exemption from $7,000 to $75,000 with annual CPI adjustments. DEAD FOR 2008.	Neutral
AB 2459	Davis	Authorizes any county board of supervisors to implement a senior citizen property tax work off program in which qualified taxpayers would be allowed to trade their time and skills in exchange for payment for all or a portion of their property taxes on their principal place of residence. DEAD FOR 2008.	Watch
AB 2461	Davis	Requires the State Board of Equalization to conduct a study on the amount of revenue that would be generated if nonresidential commercial property were to be reassessed at its fair market value. DEAD FOR 2008.	Watch
AB 2568	Houston	Fully exempts from property taxation the principal residence of a disabled veteran and the unmarried surviving spouse of a veteran who died while on active duty as a result of a service-connected disease or injury. DEAD FOR 2008.	Neutral
AB 2579	Niello	Related to Propositions 60 & 90, this bill would provide that a spouse of a claimant shall not be considered a claimant. In doing so, each spouse retains their individual right to file for the property tax relief provided in Propositions 60 & 90. The bill also deletes a notification requirement of taxpayers related to new construction subsequent to a base year transfer. CAA sponsored.	Support Letter
AB 2860	Mendoza	Provides Native American tribes or tribal groups the authority to seek immediate cancellation of a Williamson Act contract by qualifying the proposed building of tribal cultural centers, housing and infrastructure on Williamson Act land as in the public interest. In order to disallow the immediate cancellation, the bill would require the affected Board of Supervisors to rebut the presumption that the cancellation is in the public interest.	Watch
AB 3035	Huffman	Existing law specifies that a property tax exemption applies to a supplemental assessment if the person claiming the exemption meets the qualifications for the exemption no later that 90 days after the date new construction or change in ownership occurred. This bill would extend the time allowed to 180 days. SIGNED BY GOV.	Support
AB 3080	Assembly R&T Comm	CAA sponsored bill making numerous technical changes to the Revenue and Taxation Code.	Support Letter
ACA 13	DeVore	Constitutional amendment that would specify that the property tax exemption for state owned property does not apply to property owned by the Department of Transportation that is determined by the assessor as not having been used for a transportation purpose for at least 5 years. See AB 1886. DEAD FOR 2008.	Oppose
SB 11	Migden	Re-defines domestic partnerships to include two unmarried, unrelated adults with a common residence, without the age 62 requirement. Carried over to 2008. DEAD FOR 2008.	Watch
SB 38	Battin	Provides reimbursement for property tax losses to the county of Riverside for wildfires that occurred in October, 2006. SIGNED BY GOV.	Support
SB 87	Senate Budget Comm.	Provides a formula for the assessment of fractionally owned aircraft. Requires the owners and operators of public and private airports to provide, upon request of the assessor, specified information regarding aircraft utilizing airport facilities. The bill also adds verbiage to the property statement regarding the obligation to pay California use tax. CAA sponsored. SIGNED BY GOV.	Support
SB 111	Ashburn	Bill to implement proposed constitutional amendment SCA 4 related to the exclusion for seismic retrofitting. CAA sponsored. Carried over to 2008.	Support
SB 114	Florez	Provides reimbursement for property tax losses to the counties of Fresno, Kern, Kings, Madera, Merced, Monterey, San Luis Obispo, Santa Barbara, Tulare and Ventura for severe freezing conditions that commenced January 11, 2007. SIGNED BY GOV.	Support
SB 148	Hollingsworth	This bill would modify those statutory provisions that apply to any fruit-bearing or nut-bearing tree that was damaged during the January 2007 freeze. Carried over to 2008.	Support
SB 153	Migden	Upon the death of a cotenant, the transfer of the principal place of residence to the surviving cotenant would be excluded from reassessment.	Support Letter
SB 559	Kehoe	Excludes from the definition of change in ownership any transfer of property between registered domestic partners that occurred on or after January 1, 2000. Exclusion to be granted on a prospective basis only from date of filing for exclusion. SIGNED BY GOV.	Support
SB 984	Ashburn	Regarding Proposition 60 and 90 transfers, increases the percentage to qualify for transfers, from 5% within the first year and 10% within the second year, to percentages that reflect actual market fluctuations by using a housing price index. CAA sponsored. Carried over to 2008. DEAD FOR 2008.	Support
SB 1042	Senate R&T Committee	Those provisions relating to the canceling of penalties for late payment of the annual tax bill shall also apply to the supplemental tax bill. The bill makes other Tax Collector related changes. Sponsored by the California Association of Treasurer Tax Collectors. Carried over to 2008.	Support
SB 1045	Senate R&T Committee	BOE sponsored bill making technical changes to the change in ownership exclusion between parents and their children and between grandparents to their grandchildren. It also requires an organization that files a claim for the veterans' organizational exemption to file with the assessor a valid organizational clearance certificate. SIGNED BY GOV.	Support
SB 1064	Hollingsworth	Provides reimbursement for property tax losses to those counties that suffered damage from wind or fire in 2007 and 2008.	Support
SB 1233	Harman	Specifies a 45 day deadline for filing a Prop 58 exclusion (transfers between parents and their children). At the option of the individual county, after 45 days allows a one time processing fee of up to $175 for costs incurred by the assessor. This bill's language was previously in SB 1541. CAA sponsored.	Support
SB 1284	Lowenthall	Would expand the criteria for the welfare exemption to include property that was previously purchased and owned by the Department of Transportation that is now solely owned by an organization that qualifies as an exempt organization.	Neutral
SB 1495	Kehoe	This bill would, for purposes of the disabled veteran's property tax exemption, specify that a dwelling not occupied because of a misfortune or calamity, would not lose the exemption if the person's absence is temporary and the person intends to return to the dwelling when able to do so.	Support
SB 1569	Kehoe	Excludes from assessment the construction or installation of any fire safety retrofitting improvement that meets fire safety building standards. See SCA 19.	Neutral
SB 1610	Dutton	Related to Propositions 60 and 90, provides that the base year value of an original property may be transferred to a replacement dwelling that is of greater value. The base year value would be calculated by adding the difference between the full cash value of the original property and the full cash value of the replacement property to the base year value of the original property. The bill would also extend the period to purchase or construct a replacement dwelling from 2 to 3 years. Implementation will require a constitutional amendment (SCA 24). DEAD FOR 2008.	Neutral
SB 1617	Kehoe	Requires the State Board of Forestry to establish a fire prevention fee of $50 for each structure on a parcel that is subject to property taxes and is within a state responsibility area. DEAD FOR 2008.	Watch
SB 1704	Margett	Spot bill related to the legal entity change in ownership or control question on the FTB income tax return.	Watch
SB 1777	Senate R&T Committee	BOE sponsored bill making numerous technical changes to the Revenue and Taxation Code.	Support
SCA 4	Ashburn	Constitutional amendment related to the exclusion for seismic retrofitting. CAA sponsored. Carried over to 2008.	Support
SCA 19	Kehoe	Constitutional amendment to exclude from assessment the construction or installation of any fire safety retrofitting improvement that meets fire safety building standards. See SB 1569.	Neutral
SCA 24	Dutton	Constitutional amendment required for the changes to Propositions 60 & 90 proposed in SB 1610. DEAD FOR 2008.	Watch

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