Tax and fee administration: local government finance.

(1) Existing law requires the county treasurer to receive and keep safely all money belonging to the county and all other money directed by law to be paid to the county treasurer, and to apply and pay it out, rendering the account as required by law. Existing law requires the county treasurer to settle the county treasurer's accounts relating to the collection, care, and disbursement of public revenue with the auditor on or before the 10th of each month. Existing law requires the county treasurer to make a specified statement under oath for purposes of making the settlement. Existing law imposes a $500 penalty on the treasurer for neglecting or refusing to settle or report as described above and requires the board of supervisors to institute suits for the recovery of that penalty. This bill, instead, would require the county treasurer to settle those accounts no less frequently than monthly. The bill, additionally, would require the county treasurer, upon the request of the auditor, to provide a settlement of cash receipts and disbursements of the prior calendar month to the auditor on or before 10 business days after the treasurer receives the auditor's request. The bill would remove the requirement that the treasurer make a specified statement under oath to make the settlement. The bill would also remove the above-described penalty provisions. By revising the duties of county treasurers, this bill would impose a state-mandated local program. (2) Existing law requires the county assessor to assess all property that is subject to taxation at its full value. Existing law establishes, for any of the 1984–85 to 2020–21 tax years, inclusive, a rebuttable presumption in favor of a full cash value assessment for an intercounty pipeline right-of-way, provided that certain specified valuation standards are met in determining that assessed value. This bill would extend the application of this rebuttable presumption to the 2025–26 fiscal year. (3) The California Constitution and existing property tax law generally provide for the equalization of valuations of a county assessor by a county board of equalization or an assessment appeals board. The California Constitution requires the county board of supervisors to, among other duties, adopt rules of notice and procedures for a county board of equalization or an assessment appeals board as may be required to facilitate their work and to ensure uniformity in the processing and decision of equalization petitions. The California Constitution additionally authorizes counties to establish a joint assessment appeals board, and requires the Legislature to provide a procedure for 2 or more county boards of supervisors to jointly create one or more assessment appeals boards. Existing law authorizes the boards of supervisors of 2 or more counties to establish a multijurisdictional assessment appeals board to equalize the valuation of taxable property within each participating county, as specified. Existing law requires the multijurisdictional assessment appeals board to comply with certain statutory provisions governing equalization proceedings before an assessment appeals board and authorizes the participating counties to adopt a set of rules and regulations for the multijurisdictional assessment appeals board. If the participating counties do not adopt a set of rules or regulations, existing law requires the multijurisdictional assessment appeals board to operate pursuant to certain regulations adopted by the State Board of Equalization. This bill, instead, would authorize the participating counties to adopt a set of rules of notice and procedures for the multijurisdictional assessment appeals board as may be required to facilitate their work and to ensure uniformity in the processing and decision of equalization petitions. The bill, additionally, would remove the specified application of the above-mentioned State Board of Equalization regulations. (4) Existing law requires the tax collector to collect taxes on unsecured property. Existing law authorizes the tax collector to mail or electronically transmit a tax bill for every assessment on the unsecured roll on which taxes are due, as specified. Existing law requires the cancellation of specified penalties imposed for delinquent taxes if the assessee convinces the tax collector that the assessee did not receive the tax bill. This bill would additionally require the cancellation of those penalties if the assessee demonstrates to the tax collector that delinquency is due to the tax collector's failure to mail or electronically transmit the tax bill to the address provided on the unsecured roll or electronic address provided and authorized by the taxpayer to the tax collector. By requiring new duties on county officials relating to property tax administration, this bill would impose a state-mandated local program. (5) Existing law provides for a welfare exemption under which property used exclusively for religious, hospital, scientific, or charitable purposes and owned and operated by specified entities meeting certain statutory requirements is exempt from taxation. Existing law, until the lien date in 2022, also provides that property used exclusively for the preservation of specified natural resources or open-space lands meeting other specified criteria is deemed to be included within the welfare exemption. This bill would extend the operation of these provisions until the lien date in 2027. (6) 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 the statutory provisions noted above.