Property taxation: local administration.

(1) Existing law provides for the creation of an assessor's office in each county, and requires the assessor's office to determine the new base year value for taxable real property that has been newly constructed. Existing law requires an assessee or his or her designee to file with the city, county, or city and county, a scale copy of the floor plans and exterior dimensions of the building designated for the county assessor at the time the assessee files, or causes to be filed, an approved set of building plans. This bill would authorize the county assessor to require the floor plans to be provided to the assessor in an electronic format, if available. (2) Existing property tax law authorizes each county board of supervisors to exempt from property taxation those properties having a full value too low to justify the costs of assessment and collection, and limits any exemption granted by each county board of supervisors to property with a value not exceeding $5,000. This bill would increase the limit for this exemption from $5,000 to $10,000. (3) The California Constitution authorizes the exemption from property taxation of the principal residence of a disabled veteran, or a veteran's spouse, in the case in which a person has, as a result of a service-connected disease or injury, become disabled or died while on active duty in military service. Existing property tax law requires the State Board of Equalization to prescribe all procedures and forms required to carry into effect any property tax exemption. This bill would authorize county assessors to supply specified information from disabled veterans' property tax exemption claims and county records at the written request of the board, in order to prevent duplications of the disabled veterans' property tax exemption within the state and improper overlapping with other benefits provided by law. (4) Existing law requires taxpayers that meet certain criteria to file a signed property statement with the county assessor. Existing law authorizes a taxpayer, in lieu of completing the property statement as printed by the assessor, to furnish the information required as attachments to the property statement, provided that one copy of the property statement is signed by the taxpayer and contains an appropriate reference to the data attached, or the property statement is filed electronically and authenticated, as specified. This bill would authorize a taxpayer to complete a property statement that is substantially similar to the property statement as printed by the assessor, as provided, in lieu of completing the property statement as printed by the assessor, and would authorize the assessor to consider the information provided by the taxpayer, in lieu of completing the property statement as printed by the assessor, as the property statement. (5) Existing law prohibits a county assessor from making a separate valuation of any parcel covered by a subdivision map filed for record after the lien date immediately preceding the current fiscal year. This bill would provide that this prohibition does not apply in any county in which the board of supervisors provides for a separate valuation pursuant to an ordinance adopted by a majority vote of the board.