State parks: sustainability and protection.

(1) Existing law vests with the Department of Parks and Recreation control of the state park system. Existing law requires the department to achieve any required budget reductions, as defined, by closing, partially closing, and reducing services at selected units of the state park system, based on specified factors. This bill would enact the California State Park Stewardship Act of 2012, which would require the department to develop a prioritized action plan to increase revenues and the collection of user fees at state parks. The bill would require the department to report to the Legislature and the Governor on the prioritized action plan by July 1, 2013. (2) Existing law authorizes the department to enter into an operating agreement with a qualified nonprofit organization for the development, improvement, restoration, care, maintenance, administration, or operation of a unit or units, or portion of a unit, of the state park system, as identified by the Director of Parks and Recreation, as provided. Existing property tax law requires that all property subject to tax be assessed at its full value, and includes certain possessory interests among those property interests subject to tax. The California Constitution exempts certain property from property taxation, including property owned by the state. This bill would provide that a qualified nonprofit corporation that has entered into an agreement with the Department of Parks and Recreation is deemed to be an agent of the state for purposes of property taxation, and that any state-owned property, including possessory interests in that property, used or possessed by the qualified nonprofit organization for the development, improvement, restoration, care, maintenance, administration, or operation of a unit or units, or portion of a unit, of the state park system would be exempt from taxation under the exemption for property owned by the state. (3) Provisions relating to the administration of personal income taxes allow individual taxpayers to contribute amounts in excess of their tax liability for the support of specified funds to be used for specified purposes. This bill would, for each taxable year beginning on or after January 1, 2012, require the Franchise Tax Board to revise the individual taxpayer return form, as specified, to allow a taxpayer to designate an otherwise refundable amount in excess of tax liability to be deposited to the State Parks Protection Fund, which the bill would create. This bill would entitle a taxpayer making a contribution to receive a single state parks day use annual pass from the Department of Parks and Recreation if the price of the pass, as determined by the department, is less than or equal to the amount of the taxpayer's contribution. This bill would require moneys transferred to the State Parks Protection Fund, upon appropriation by the Legislature, to be allocated to the Franchise Tax Board and Controller, as provided, and to the Department of Parks and Recreation to cover the costs of the issuance of the passes to taxpayers, and for purposes related to the protection and preservation of state parks. This bill would also allow a deduction under the Personal Income Tax Law for any contribution amount in excess of the price of the pass received, if any. This bill would repeal these voluntary contribution provisions if contributions made on returns would be less than a specified amount, as provided. (4) Existing law provides that it is a misdemeanor for any officer or employee of the state to disclose certain tax information. This bill would require the Franchise Tax Board to provide necessary information, as provided, to the Department of Parks and Recreation so that individuals who deposited amounts equal to or in excess of the price of a state parks day use annual pass can be contacted. By changing the scope of an existing crime, this bill would impose a state-mandated local program. (5) 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.