HomeMy WebLinkAboutMINUTES - 05151990 - 1.42 1-042 ►,�
TO: BOARD OF SUPERVISORS
Contra
FROM: C
Phil Batchelor, County Administrator g. s Costa
ta
,- �.:: -;.- County
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DATE: May 7, 1990 srq-couK�
SUBJECT: LEGISLATION: AB 2654 (Hunter)
SPECIFIC REQUEST(S)OR RECOMMENDATION(S)&BACKGROUND AND JUSTIFICATION
RECO14ME NDATI ON:
Indicate that the Board of Supervisors continues to SUPPORT AB
2654 by Assemblywoman Hunter which would exempt, following an
initial certification, the owner of property used exclusively by
a governmental entity for its interest and benefit from having to
refile financial statements each year to document that the
property continues to be eligible for the welfare exemption from
payment of property taxes.
BACKGROUND:
Under existing law, in order to qualify for the welfare exemption
from paying property taxes, affidavits and financial statements
of the owner and operator of the properties sought to be exempted
must be filed with the Assessor on or before March 15 of each
year. This requirement applies as well to the owner of real
property which is used exclusively by a governmental entity for
its interest and benefit. Having to submit this identical
paperwork each year is a substantial waste of time and energy
since eligibility for the welfare exemption does not change from
one year to the next.
AB 2654, as amended April 16,1990 , would exempt from this annual
requirement such property. Once a decision has been made by the
Assessor that the property qualifies for the exemption, no
further filing of such statements is necessary until and unless
CONTINUED ON ATTACHMENT: y4a YES SIGNATURE:
RECOMMENDATION OF COUNTY ADMINISTRATOR RECOMMENDATION OF BOARD COMMITTEE
y/L APPROVE OTHER
SIGNATURE(S): C/ �
ACTION OF BOARD ON__ May 15, 4:990 APPROVED AS RECOMMENDED OTHER
VOTE OF SUPERVISORS \
1 HEREBY CERTIFY THAT THIS IS A TRUE
UNANIMOUS(ABSENT ) AND CORRECT COPY OF AN ACTION TAKEN
AYES: NOES: AND ENTERED ON THE MINUTES OF THE BOARD
ABSENT: ABSTAIN: OF SUPERVISORS ON THE DATE SHOWN.
CC: ATTESTED MAY 5 1990
PHIL BATCHELOR,CLERK OF THE BOARD OF
Please see Page 2 . SUPERVISORS AND COUNTY ADMINISTRATOR
M382BY , DEPUTY
(10/88)
the 'purpose for which the property is used changes to the extent
that the property is no longer eligible for exemption from
property taxes. Safeguards are built into the bill so that if
such an owner fails to file subsequent financial statements when
they are required, the Assessor can impose escape assessments,
including penalties and interest amounting to up to 100 of the
taxes which are due, but .not to exceed $250, plus interest.
Passage of AB 2654 would. be of benefit to Contra Costa County in
streamlining the process for obtaining the welfare ' exemption for
its property. It is, therefore, recommended that the Board of
Supervisors indicate its ;,continuing support for AB 2654 .
cc: Assemblywoman Tricia Hunter
County Administrator
John Biasotti, County Assessor
DeRoyce Bell, Deputy County Admin.
Capital Projects
Les Spahnn, SRJ. Jackson, Barish & Assoc.